CITY OF MARTINEZ
CALIFORNIA
2007- 08 AND 2008- 09
BIENNIAL BUDGET
ROB SCHRODER, MAYOR
JANET KENNEDY, VICE MAYOR
LARA DELANEY, COUNCILMEMBER
MICHAEL MENESINI, COUNCILMEMBER
MARK ROSS, COUNCILMEMBER
DONALD A. BLUBAUGH, CITY MANAGER
JUNE 6, 2007
TABLE OF CONTENTS
SECTION 1: INTRODUCTION
Budget Message i
GFOA Award xi
CSMFO Award xii
Organization Chart xiii
Area Map xiv
Martinez at a Glance xv
Miscellaneous Statistics xvi
Demographics xvii
SECTION 2: BUDGET GUIDE
Elements of the Budget Document 1
Budget Timeline 3
Budget Schedule 4
Budget Development 5
Structure of City’s Finances 9
Revenue Descriptions 12
Key Budget Assumptions 19
Long Term Debt 20
SECTION 3: SUMMARY SCHEDULES
All Funds Budget Summary 24
Summary Graph of All Funds Revenue 25
Summary of Revenues by Fund & Category 26
Revenue Categories by Fund 27
Summary Graph of All Funds Expenditures 32
Summary of Expenditures by Fund & Category 33
All Funds Expenditures by Department 34
Staffing Summary Graph 41
Summary of Positions 42
SECTION 4: GENERAL FUND
Fund Balance 45
General Fund Transfer Summary 46
Revenue Graph 47
Revenues 48
Expenditure Graph 51
Expenditures by Department 52
10 Year History of Revenues 55
10 Year History of Expenditures 56
General Fund 4 Year Projections 57
General Fund Projections 58
Debt Service Revenue 59
Debt Service Expenditures 60
SECTION 5: GENERAL GOVERNMENT
Organization Chart 61
Overview 62
City Council 63
City Manager 64
City Clerk 66
City Attorney 66
City Treasurer 67
Nondepartmental Services 67
Expenditure Summary 68
SECTION 6: ADMINISTRATIVE SERVICES DEPARTMENT
Department Organization Chart 71
Department Overview 72
Administration 73
Finance 74
Personnel 75
Information Systems 76
Expenditure Summary 77
SECTION 7: COMMUNITY AND ECONOMIC
DEVELOPMENT DEPARTMENT
Department Organization Chart 78
Department Overview 79
Administration 80
Economic Development 81
Planning 82
Engineering 83
Community Services and Recreation 85
Largest City Parks Overview 87
Expenditure Summary 88
SECTION 8: POLICE DEPARTMENT
Department Organization Chart 92
Department Overview 93
Administrative Services 94
Investigative Services 95
Support Services 96
Traffic Enforcement 97
Field Services 98
Emergency Services 99
Expenditure Summary 100
SECTION 9: PUBLIC WORKS DEPARTMENT
Department Organization Chart 102
Department Overview 103
Building Permits/ Inspection 105
Code Enforcement 106
Construction Management 107
Solid Waste 108
Public Works 109
Expenditure Summary 111
SECTION 10: ENTERPRISE FUNDS
Organization Chart 113
Overview 114
Water System 115
Marina 117
Parking Services 118
Enterprise Capital Improvement Projects Overview 119
Enterprise Funds Summary 121
Enterprise Funds Transfer Summary 122
Revenue 123
Expenditure Summary 125
SECTION 11: SPECIAL REVENUE FUNDS
Special Revenue Funds Overview 134
Special Revenue Funds Summary 135
Special Revenue Funds Transfer Summary 136
Revenue 137
Expenditure Summary 140
SECTION 12: INTERNAL SERVICE FUNDS
Internal Service Funds Overview 151
Internal Service Funds Summary 152
Revenue 153
Expenditure Summary 154
SECTION 13: CAPITAL IMPROVEMENT PROGRAM
Capital Improvement Program Overview 155
List of Major Capital Improvement Projects 157
Capital Improvement Program Summary 160
Revenue Sources 161
Revenue 163
Expenditure Summary 169
SECTION 14: FINANCIAL POLICIES
Key Fiscal Policy Statements 177
Budget Policy 179
Capital Financing and Debt Management Policy 181
Fees Resolution 194
Capital Improvement Program Policy 196
Fixed Assets Capitalization and Inventory Control Policy 197
Investment Policy 200
SECTION 15: APPENDICES
Appendix A: Budget Resolution
Appendix B: Resolution Establishing an Appropriation Limit
Appendix C: Summary of Benefits by Represented Unit
Appendix D: Guide to Funds by Number
Appendix E: Glossary
Appendix F: List of Acronyms
Appendix G: Budget Index
City of Martinez Page i
City of Martinez
525 Henrietta Street, Martinez CA 94553- 2394
June 6, 2007
Honorable Mayor and City Council Members:
I respectfully submit to you the Biennial Budget for the City of Martinez for fiscal years 2007- 2009. Over the course of the past
months, the City Council has shared with staff its goals and objectives for the coming years and we believe these are reflected in
this budget and are summarized below:
Economic development, revitalization, and redevelopment.
Marina improvements, including removal of the Ferry Pier.
Ensure public safety and emergency preparedness.
Adoption of a new unreinforced masonry ordinance.
Enhance park maintenance and put the best “ physical face” on Martinez.
Continue street repairs and maintenance.
Upgrade and program the amphitheater as a venue for vibrant summer activities.
Assure continued City service delivery in the most economical and efficient way possible.
Embrace the community through programs, initiatives and activities.
Maintain fiscal health.
The Biennial Budget incorporates the Council’s goals and continues existing levels of service to the community. It also adheres
to the fundamental City Council policies of funding current operations expenditures with current year revenues, maintaining an
adequate fund balance to protect the City from unforeseen circumstances, and allocating resources to the highest priority
services. The 2007- 09 objectives found in the General Government, Departmental Operating, Enterprise Funds, and Capital
Improvement Program sections that most closely relate to Council goals are indicated with the symbol .
City of Martinez Page ii
RECAP OF 2005- 2007
The City’s revenues in 2006- 07 are expected to be $ 20,395,627. The General Fund is expected to end fiscal year 2006- 07 with
an unreserved fund balance of $ 6 million.
The City can be proud of its many accomplishments in support of the Council’s goals for 2005- 07. These achievements are
enumerated in each department’s budget narrative, and those that addressed the Council’s highest priorities for fiscal years
2005- 07 are highlighted below.
Enhance Marina area.
• Completed construction of the boat launch ramp and public ferry plaza.
• Secured $ 2.93 million in State loans for marina improvements.
• Entered into a contract with a new marina operator and began the two- year entitlement period of the long term sublease.
• Identified funding for removal of the old pier. Plans and specifications are completed and ready to bid the project.
Revitalize Downtown.
• Adopted the Downtown Specific Plan and EIR.
• Released RFP for 630 Court Street, a major downtown development project. Four proposals have been received and are
being analyzed.
• Expanded the quality of various community events, including “ Festa Italia” and the Downtown Restaurant Tour.
• Rezoned more than 15 acres of land to higher density for affordable housing.
• Completed installation of new downtown parking meters.
• Began work on a new Unreinforced Masonry Ordinance.
Move Forward on the John Muir Festival Center.
• Supported Willows Theater Company in construction of the Campbell Theatre, a downtown cabaret theater that opened in
May 2007.
• Erected amphitheater production facility.
• Completed improvements to amphitheater including landscaping, permanent restrooms, and lighting.
City of Martinez Page iii
Vote on Formation of Redevelopment Agency
• Rescinded original redevelopment ordinance.
Update Emergency Response Plan.
• Began a Citizens’ Emergency Response Training ( CERT) program for citizens of Martinez.
• Conducted training of City staff in National Incident Management Systems ( NIMS) protocols.
Other Significant Accomplishments
• Hosted the 2nd Stage of the Amgen Tour of California professional cycling race in 2006, and sponsored Martinez Celebrates
Cycling in 2006 and 2007.
• Reorganized the City’s departments to improve internal efficiency and workflow.
• Received excellence awards from GFOA and CSMFO for the City’s budget and annual financial reports.
• Implemented a Citizen Relationship Management system to allow online reporting and tracking of community problems and
concerns.
• Implemented video streaming of City Council meetings to allow citizen access through the City’s website.
• Hired new City Manager, Assistant City Manager for Community and Economic Development and Deputy Community
Development Director.
• Completed numerous Capital Improvement Projects, including the 9/ 11 Memorial, Alhambra Avenue paving, Hidden Lakes
Open Space Bridge, pedestrian path on Joe DiMaggio Drive, various street rehabilitation projects, and replacement of
deteriorated water lines through the Water Main Replacement Project.
• Installed single- stream recycling service, allowing customers to combine all recyclables, and exceeded the State mandated
diversion rate.
FINANCIAL SUMMARY
The national economic picture is one of sustained moderate growth, despite rising energy prices and the slump in the housing
market. Although auto sales remain weak, other consumer spending remains steady. Economic growth is expected to slow to
2.4% in 2007 and 2.9% in 2008 as compared to 3.3% in 2006. Non- farm payroll employment is forecast to increase around 1%
each of the next two years compared to 1.4% in 2006. Declines in the housing sector are evident in nearly every measure. The
Consumer Confidence Index slipped in March after hitting a five year high in February, amid worries over the housing slump
and rising gas prices. Exports and investment by businesses in equipment and software are expected to grow considerably more
City of Martinez Page iv
than real GDP in 2007 and 2008. Energy prices pushed up general inflation in 2006 but are expected to stabilize in 2007 and
2008, resulting in lower inflation. The overall outlook is for slower but positive growth, with the major risks a prolonged and
deeper housing downturn and higher mortgage rates.
As with the nation as a whole, California’s economy will slow in 2007, largely due to the sharp drop in the housing sector.
Sales of new and existing homes declined significantly and price gains have moderated considerably. Six of the nine Bay Area
counties have experienced year over year declines, although in the East Bay, new home building has shown recent signs of
improvement, bucking the State’s trend. Several keys sectors have shown strength, including personal income, private- sector
nonresidential and public works construction, and state exports. The State’s general fund sources of revenue are income taxes
from individuals and businesses, sales taxes, and other taxes on items such as insurance and alcohol. Statewide taxable sales
were more than 7% above their levels of a year ago, consistent with the strong gains in wages and salaries in that period. The
outlook is for slower but still positive growth; again, the major risks are a steeper decline in housing and higher mortgage rates.
The Governor’s proposed budget for 2007- 08 includes major allocations of transportation funds, reductions in social services,
and other actions to eliminate an anticipated shortfall in 2007- 08. The plan assumes that adoption of its proposals will result in a
balanced budget with a reserve of over $ 2 billion. However, the budget contains a significant number of downside risks and is
based on a number of optimistic assumptions. Adverse outcomes in just a few of these areas could easily eliminate most or all
of the proposed reserve.
LOCAL ISSUES AND CONCERNS
Property and sales taxes comprise the two largest sources of City revenues. Despite bullish projections for property tax growth
of 5% and 6%, respectively, in the next two years, considerable uncertainty faces the housing market for the longer term. It is
imperative the City find ways to improve its tax base and expand opportunities for retail. Of particular concern is the downtown
area, which accounted for a mere 5.1% of the City's total sales tax revenues in fiscal 2005- 06. Economic enhancements to
downtown and throughout the City would have the benefit of solidifying property tax values in addition to strengthening sales
tax revenues. To help meet this end, the Council has identified economic development and downtown revitalization as two of its
most important goals for the coming budget cycle. Significant resources have been allocated to accomplish these goals,
including $ 300,000 each year for updating the General Plan ($ 200,000 from the General Fund plus $ 100,000 from Measure C),
which will update key plan elements such as land use, traffic/ circulation, noise concerns, and recreational considerations. The
Council also recognizes the importance of presenting a better image of Martinez to potential businesses, as well as to residents
City of Martinez Page v
and visitors. Additional funding has been allocated each year for improved maintenance of the City's parks and sports fields,
and several capital improvement projects are in the pipeline for the 2007- 09 budget cycle. Improvements to the Municipal Pool,
Senior Center, Old Train Depot ( design), Main Street Streetscape, Downtown Tree Lighting, and Highway 4/ Alhambra Avenue
beautification will help realize the Council's vision and put a fresh face on Martinez.
The 2007- 09 Biennial Budget includes employee health benefit increases of 14% annually and retiree health benefit increases of
20%. The City completed an actuarial study of its liability for retiree health benefits to comply with the Governmental
Accounting Standards Board ( GASB) rules 43 and 45 in fiscal 2008- 09, and has budgeted for current costs as well as transfers to
the designated reserve of $ 300,000 in 2007- 08 and $ 200,000 in 2008- 09 for future liability. Despite the fact that the City began
setting aside funds for retiree medical in 2002- 03, prudent fiscal management in the years ahead will be essential to continue to
balance the operational demands and the liability associated with these commitments. The 3% at 50 benefit for sworn
personnel, to become effective in January 2008, is also expected to impact staffing and retirement costs. The Council has
allocated funds for succession planning in 2007- 08 in anticipation of a number of retirements.
BUDGET HIGHLIGHTS
Revenues
Total General Fund revenues are projected at $ 19,839,119 in 2007- 08 and $ 20,397,293 in 2008- 09. Property tax, which is the
largest source of General Fund revenue, is estimated to grow by 5% in 2007- 08 to $ 6,764,100 and by 6% in 2008- 09 to
$ 7,169,946. The primary reason for the expected growth according to the County Assessor is the anticipated turnover of
properties in Martinez that have not been reappraised for many years. The subsequent rise in assessed value will result in
marked increases to the tax paid on the properties. Sales tax and Sales Tax In- Lieu are expected to increase by 6% in 2007- 08 to
$ 4,584,635 and by 4% in 2008- 09 to $ 4,745,268. Franchise fees are expected to increase to $ 1,355,000 in 2007- 08 and
$ 1,395,000 in 2008- 09. Other major revenue sources include user fees, interest income, and business license taxes.
Expenditures
General Fund operating expenditures are budgeted at $ 19,481,908 in 2007- 08 and $ 20,383,849 in 2008- 09, with an additional
$ 785,976 in transfers out in 2007- 08 and $ 473,195 in 2008- 09. The budget assumes that the City will maintain current service
levels and includes a limited number of program enhancements. There are also a number of City- wide adjustments that have
been incorporated into the budget. These adjustments, listed on the following page, are based on contractual obligations,
premium rate increases and experience:
City of Martinez Page vi
􀂃 Salary increases include provisions of the various Memorandums of Understanding.
􀂃 PERS costs are increasing significantly beginning in January 2008 when the 3% at 50 retirement formula for sworn
personnel becomes effective. Increases of 14% and 24%, respectively, are expected over the next two years to account
for the new formula and year- over- year increases to the other retirement plans.
􀂃 Employee health benefits are assumed to increase by 14% each year and retiree medical expenses are projected to
increase by 20% annually.
􀂃 Workers' compensation and liability costs have been reduced in the first year of the budget due to favorable experience
and significant dividends; however, rates are expected to increase significantly in the second year of the budget as recent
claims experience has trended upward and potential dividends are unknown at this time.
􀂃 Utility expenses have been reduced based on trend.
The table below highlights these key adjustments:
BUDGET ADJUSTMENTS 2006- 07 2007- 08 DIFFERENCE
2006- 07 2008- 09 DIFFERENCE
2006- 07
Salaries $ 10,668,026 $ 11,332,485 $ 664,459 $ 11,644,317 $ 976,291
PERS $ 2,487,222 $ 2,826,520 $ 339,298 $ 3,087,436 $ 600,214
Employee health benefits $ 1,540,935 $ 1,802,976 $ 262,041 $ 2,014,841 $ 473,906
Retiree Medical $ 563,874 $ 696,298 $ 132,424 $ 801,658 $ 237,784
Insurance $ 295,427 $ 490,403 $ 194,976 $ 1,200,625 $ 905,198
Utilities $ 1,768,922 $ 1,665,024 ($ 103,898) $ 1,692,807 ($ 76,115)
TOTAL $ 17,324,406 $ 18,813,706 $ 1,489,300 $ 20,431,684 $ 3,087,278
The Council has allocated to operating a number of specific one- time expenses that will enhance the quality of life of our
citizens and provide long term benefits to the City. These expenses include the following:
􀂃 $ 50,000 each year to the Chamber of Commerce.
􀂃 $ 50,000 each year for Main Street Martinez.
􀂃 $ 30,000 in 2007- 08 for Amgen bike race.
􀂃 $ 25,000 each year for Community Grants Funding Program.
􀂃 $ 25,000 in 2007- 08 for consulting support on regional ferry concept.
􀂃 $ 20,000 in 2007- 08 for a " Green Program" coordinator.
􀂃 $ 5,000 each year for Library and Arts grants.
City of Martinez Page vii
The program budgets have been reorganized to reflect the new organizational structure that was implemented in 2006- 07. Other
significant budget changes include the following:
General Government
􀂃 $ 7,000 decrease each year due to a reduction in State mandated claims consulting services.
􀂃 $ 135,000 additional budgeted in 2007- 08 for leave buybacks as a result of anticipated retirements.
􀂃 $ 30,000 increase for specialized legal services.
􀂃 $ 35,000 budgeted in 2007- 08 and $ 10,000 in 2008- 09 for garbage franchise rate reviews.
􀂃 $ 5,000 budgeted each year for additional recycling programs.
Administrative Services
􀂃 $ 18,000 budgeted in 2008- 09 for labor relations services for one expiring contract.
􀂃 $ 18,000 budgeted in 2007- 08 in Information Systems for GIS acquisition and installation.
Community and Economic Development Department
􀂃 $ 50,000 decrease in professional engineering services due to reassignment of responsibilities.
􀂃 $ 40,000 decrease due to removal of events coordinator consulting services.
􀂃 $ 15,000 decrease in professional services due to hiring of full time staff.
􀂃 $ 12,000 increase each year for GIS licensing and maintenance.
􀂃 $ 50,000 budgeted in 2007- 08 for Economic Development and Marketing Plan.
􀂃 $ 18,300 budgeted in 2007- 08 and $ 18,600 in 2008- 09 for events planning for amphitheater.
􀂃 $ 10,000 budgeted each year for sports field improvements.
Police Department
􀂃 $ 54,300 increase in 2007- 08 and $ 29,700 increase in 2008- 09 for computer upgrades.
􀂃 $ 19,600 increase in 2007- 08 and an additional $ 22,000 in 2008- 09 for County’s animal control contract.
􀂃 $ 11,000 increase in 2007- 08 and an additional $ 6,000 in 2008- 09 for mandatory training for new personnel.
􀂃 $ 213,000 budgeted in 2007- 08 for succession planning in anticipation of numerous police retirements.
􀂃 $ 50,000 budgeted each year toward grant- funded police officer position.
􀂃 $ 16,600 budgeted in 2007- 08 and $ 36,100 in 2008- 09 for part- time IT support.
City of Martinez Page viii
Public Works Department
􀂃 $ 70,000 increase each year in temporary salaries to improve park maintenance.
􀂃 $ 5,000 increase each year for repairs to playground equipment and water fountains.
􀂃 $ 5,000 increase each year for tree service.
􀂃 $ 5,000 increase each year for extension of the County Probation Department work crew program
􀂃 $ 99,500 budgeted in 2007- 08 and $ 106,100 in 2008- 09 for senior building inspector position.
􀂃 $ 10,000 budgeted each year for treatment of lakes at Hidden Lakes Park.
A healthy fund balance is important to protect the City in times of economic uncertainty. This budget maintains an
undesignated fund balance of 29% of the operating budget in 2007- 08 and 25% of operating in 2008- 09. The table below
summarizes the General Fund revenues, expenditures, transfers and fund balances for each of the two years:
GENERAL FUND SUMMARY FY 2007- 08 FY 2008- 09
Revenues $ 19,789,119 $ 20,397,293
Expenditures $ 19,481,908 $ 20,383,849
Excess Revenues/( Expenditures) $ 307,211 $ 13,444
Transfer to CIPs ($ 325,000) ($ 250,000)
Transfer to Other funds ( Water/ Information Systems) ($ 160,976) ($ 23,195)
Transfers to & from Designated Reserves ($ 250,000) ($ 200,000)
Beginning Fund Balance $ 6,001,582 $ 5,597,817
Net Change to Fund Balance ($ 428,765) ($ 459,751)
Ending Fund Balance $ 5,572,817 $ 5,113,066
The total budgeted revenue for all City funds in 2007- 08 is $ 37,107,986, with expenditures of $ 39,284,027. In 2008- 09,
revenues are budgeted at $ 37,168,526, with expenditures of $ 37,583,510. The expenditures for each budget year include
funding for capital improvement projects, some of which is provided by the fund balances of the General Fund and Water
System. The operating budgets of all funds are balanced. All City funds include: General, Gas Tax, Transportation, Equipment
Replacement, Information Services, NPDES- Stormwater, Parking, Water, Marina, Lighting and Landscaping Districts, Debt
City of Martinez Page ix
Service, and Special Assessment Funds. Each of these funds consolidates the revenues, expenditures, and one- time investments
for specific activities.
Other Funds
The Water Fund includes an increase of $ 83,980 in salaries and benefits, and an increase of $ 113,284 in supplies and services,
which includes a 3% increase, or $ 83,025, in the cost of raw water. These are partially offset by a decrease of $ 146,258 in
utilities. The Water System’s overall budget in 2007- 08 is $ 11,627,393, including CIP expenses of $ 2,550,000 and debt service
of $ 893,709. Revenues are budgeted at $ 10,151,128 for 2007- 08. The Water System’s overall budget in 2008- 09 is
$ 10,347,552, including CIP expenses of $ 900,000 and debt service of $ 894,326. Revenues are budgeted at $ 10,715,567 for
2008- 09. Capital improvement projects for the Water System include significant replacement of old water mains and the Harbor
View Reservoir Replacement Project. All CIPs for the Water System can be found under Section 10, Enterprise Funds.
The Parking Fund operating budget for 2007- 08 is $ 372,123; revenues are projected at $ 416,564. The 2008- 09 operating budget
is $ 400,470 and revenues are budgeted at $ 419,320. The fund balance will increase slightly over the two year period.
The Marina Fund includes revenues of $ 612,254 ( including $ 290,000 in transfers from General Fund designated reserves) and
expenditures of $ 585,776 in 2007- 08, with revenues of $ 322,254 and expenditures of $ 303,145 in 2008- 09. Utilities have been
increased by $ 48,200 in 2007- 08 and $ 50,400 in 2008- 09. The General Fund has made a number of loans totaling $ 1,122,000 to
the Marina Fund for several projects including removal of the ferry pier and dredging. The City is currently evaluating a
potential source of State funding which may pay for all or a portion of the pier removal, which would reduce or eliminate the
need for General Fund contributions for this purpose. The CIPs for the marina can be found in Section 10, Enterprise Funds.
The Internal Service funds account for services provided by one department to other departments on a cost- reimbursement basis.
The City has two Internal Service funds, Equipment Replacement and Information Systems. The Equipment Replacement Fund
revenues are projected to be $ 1,185,386 in 2007- 08 and $ 1,219,508 in 2008- 09. The City is using a portion of fund balance to
offset a portion of a one- time large equipment expense. Expenditures are projected to be $ 1,168,202 in 2007- 08 and $ 1,255,419
in 2008- 09. The Information Systems Fund revenues are projected to be $ 631,029 in 2007- 08 ( which includes a transfer in of
$ 137,781 provided by Comcast as a technology grant negotiated during the cable franchise renewal process) and $ 484,564 in
2008- 09, with expenditures budgeted at $ 639,029 in 2007- 08 and $ 474,564 in 2008- 09.
City of Martinez Page xi
The Government Finance Officer’s
Association ( GFOA) and the
California Society of Municipal
Finance Officers ( CSMFO) offer
recognition programs for public
entities to determine whether the City
conforms to the highest level of
governmental accounting and financial
reporting standards. The City of
Martinez received the Distinguished
Budget Presentation Award from
GFOA and the Excellence in
Operating Budgeting Award from
CSMFO for its two- year budget
beginning Fiscal 2005- 06. This
achievement represents a significant
accomplishment by a government and
its management.
City of Martinez Page xii
CITY OF MARTINEZ ORGANIZATION CHART
Citizens of Martinez
City Clerk ( elected)
City Attorney
Administration
Personnel
Finance
Information Systems
Administrative Services Department
Assistant City Manager - Administrative Services
Building Permits/ Inspections
Code Enforcement
Construction Management
Solid Waste
Water System Treatment & Meters
Parks, Streets, Fleet, & Water System Maintenance
Parking
Public Works Department
Public Works Director
Economic Development
Affordable Housing
Planning
Water System Engineering
Capital Improvement Planning
Engineering
Marina
Senior Center
Community Services & Recreation
Community and Economic Development Department
Assistant City Manager -
Community and Economic Development
Administrative Services
Investigative Services
Support Services
Traffic Enforcement
Field Services
Emergency Services
Police Department
Police Chief
City Manager Police Chief
Mayor and City Council ( elected) City Treasurer ( elected)
City of Martinez Page xiii
AREA MAP
S
City of Martinez Page xiv
City of Martinez Page xv
GENERAL INFORMATION AND HISTORY
Established in 1876, Martinez is the County seat of Contra Costa County. It is located along the Sacramento and San Joaquin rivers in
the central part of the County. The City’s roots can be traced to the late 1840’ s, when it served as a ferryboat transit point across the
Carquinez straits on the way to the gold fields. By the time of its incorporation, Martinez had evolved into one of the area’s most
significant trading posts and shipping ports. Today, the City covers 12.5 square miles and has approximately 36,179 residents. As
one of California’ first towns, Martinez retains a strong sense of history and family. The renowned naturalist John Muir made
Martinez his home for nearly a quarter of a century and in 1914, the year of Muir’s death, the legendary baseball great Joe DiMaggio
was born here. One of the unique aspects of Martinez is its architecture. Many of the downtown shops still retain their early 20th
century look and charm, with some homes dating back more than 125 years.
CITY GOVERNMENT
The City operates under the Council- Manager form of government. The City Manager is responsible for the efficient implementation
of Council policy and the effective administration of all City government affairs. The City is organized into four departments
reporting directly to the City Manager. They are Administrative Services, Community and Economic Development, Police, and
Public Works.
PARKS AND RECREATIONAL FACILITIES
Martinez citizens of all ages continue to enjoy the outdoors. The commitment of both the City and the community to enhancing and
preserving nature in Martinez led to the City’s designation as a Tree City USA in April 2003 by the National Arbor Day Foundation.
With 18 City parks, 11 playgrounds, 9 trails, 9 tennis courts, 8 baseball/ softball diamonds, 7 soccer fields and a marina, there are
plenty of recreational opportunities available to the public. The waterfront’s top- flight bocce ball courts are host to the nation’s largest
bocce federation. Next door, the 10,000 square foot Skate Park offers an attraction for the youth of the entire region. The John Muir
Amphitheater, constructed in August 2001, is a 1000- seat amphitheater at the Marina that has accommodated a variety of special
events, including the Willows Theater Group presentation of the John Muir musical “ Mountain Days.” The City’s continued
investment in the amphitheater will help ensure that it remains a fixture on the Martinez waterfront for many years to come.
MARTINEZ AT A GLANCE
AREA ( Miles) 12.5 COMMUNITY SERVICES
MILES OF STREETS 122 City Parks 18
City Park acreage ( developed) 165
AVERAGE MINIMUM TEMPERATURE 57 degrees Playgrounds 11
AVERAGE MAXIMUM TEMPERATURE 92 degrees City Trails 9
AVERAGE RAINFALL 18" Community gardens 1
Senior Centers 1
NUMBER OF JOBS 18,860 Swimming pools 1
NUMBER OF HOUSEHOLDS 14,620 Tennis Courts 9
AVERAGE HOME PRICE - PAST 12 MOS $ 550,000 Skateboard park 1
Baseball/ softball diamonds 8
HOSPITALS Soccer fields 7
Contra Costa Regional Medical Center
Kaiser Permanente Hospital Number of recreation classes 459
VA Medical Center Number of community events 52
EDUCATION PUBLIC SAFETY
Elementary Schools 4 Police Stations 1
Middle Schools 1 Police sworn officers 39
High Schools 1 Canine units 3
Continuation Schools 1 Motorcycle units 2
Private - Elemantary/ Middle 1 School resource officer 1
Sources: Various City Records
Martinez Area Chamber of Commerce
Association of Bay Area Governments - 2007 Update
The Real Estate Report - Contra Costa County ( March 2007)
MISCELLANEOUS STATISTICS
City of Martinez Page xvi
DEMOGRAPHICS INFORMATION
POPULATION ELECTION & REGISTERED VOTERS
State Dept of Finance ( 1/ 07) 36,179 Registered Voters ( 11/ 06) 20,811
2000 Census 35,866 % Voting Last Election ( 11/ 06) 65.38%
2000 CENSUS DEMOGRAPHICS
RACE
Male 17,794 49.6% White 27,096 75.5%
Female 18,072 50.4% Hispanic or Latino 3,660 10.2%
Asian & Pacific Island 2,462 6.9%
AGE African American 1,201 3.3%
Under 5 Years 2,000 5.6% American Indian & Alaska Native 264 0.7%
5 - 19 Years 6,946 19.4% All Other 1,183 3.3%
20 - 44 Years 13,504 37.7%
45 - 64 Years 9,788 27.3% INCOME
65 - 84 Years 3,248 9.1% Per Capita $ 2 9,701
Over 85 Years 380 1.1% Median Household $ 7 7,411
MEDIAN AGE 37.5 $ 0 - $ 14,999 8.8%
$ 15,000 - $ 24,999 6.1%
EMPLOYMENT $ 25,000 - $ 34,999 7.9%
Total Labor Force in Martinez 19,950 $ 35,000 - $ 49,999 13.8%
Total Employed 19,200 $ 50,000 - $ 74,999 22.6%
Total Unemployed 750 $ 75,000 - $ 99,999 16.8%
Unemployment Rate 3.8% $ 100,000 - > 24.0%
GENDER
City of Martinez Page xvii
City of Martinez Page 1
ELEMENTS OF THE BUDGET DOCUMENT
The Budget for 2007- 2009 is a policy document that describes the City’s goals and objectives and indicates how resources are
allocated to achieve these goals. In addition, it serves as a financial plan, an operations guide, and a communications tool.
The document includes the following key elements:
Introduction
The Introduction includes the City Manager’s Budget Message to the City Council. The Budget Message highlights the Council’s
goals, summarizes the City’s financial position, highlights key issues that are addressed in the budget, documents proposed new
programs, and recommends strategies for ensuring financial stability while continuing to provide high quality services to the
community. The Introduction also has the overall City organization chart, area map, and miscellaneous statistics and demographics.
Budget Guide
The Budget Guide section includes the budget schedule, an explanation of the budget process, structure of the City’s finances, revenue
descriptions, key assumptions used to build the budget, and the City’s long term debt.
Summary Schedules
This Summary Schedules section provides summary financial information regarding fund balances, projected revenues, expenditures
and transfers for all funds in the City. This section also includes a summary of positions by department.
General Fund, General Government, and Departmental Operating Budgets
The General Fund section provides financial detail for this fund, including 10- year revenue and expenditure history and 4- year
projections. The General Government section provides descriptive information on the functions, accomplishments, objectives, and
budget highlights of this budget group, and a listing of both historical and proposed expenditures for this area.
The Departmental Operating Budgets are divided into individual sections for the following operating departments: Administrative
Services, Community and Economic Development, Police, and Public Works. Each section includes a departmental organization
chart, staffing summary, and a list of major responsibilities. Additionally, each department budget provides summary narrative and
City of Martinez Page 2
financial information for each of its divisions/ program areas that includes significant accomplishments for 2005- 07, objectives for
2007- 09, and budget highlights. The historical and proposed two year budget expenditures by division are provided.
Enterprise Funds
The Enterprise section provides information on the City’s three enterprise funds: Water System, Marina and Parking Services.
Special Revenue Funds
This section provides information on the City’s seven special revenue funds: COPS Grants, Gasoline Tax, Traffic Congestion Relief,
Measure C, NPDES, Lighting and Landscaping, and Mitigation/ Impact Fees.
Internal Service Funds
This section includes information on the City’s two internal service funds: Equipment Replacement and Information Systems.
Capital Improvement Program
The Capital Improvement Program section details the proposed capital projects for the 2007- 09 fiscal years and those projects carried
forward from the prior year. This section includes projects that have been reviewed and approved by the City Council. Projects
recommended for funding have been selected based on criteria approved by the City Council.
Financial Policies
This section includes copies of all of the City's financial policies, including the Budget, Capital Financing and Debt Management, CIP,
Fixed Assets Capitalization and Inventory Control, and Investment policies. The City's Fees Resolution is also included.
Appendices
The Appendices section includes: Budget Resolution; Appropriation ( Gann) Limit Description and Resolution; Summary of Benefits
by Representative Unit; Guide to Funds by Number; Budget Glossary; List of Acronyms; and Budget Index.
City of Martinez Page 3
October November January February March April May June
Proposed
budget
presented
to Council
Departments
finalize budget
narratives with
Administrative
Services; draft
budget reviewed
with Budget
Subcommittee
Operating budget
distributed to
departments;
departments
review and return
budget worksheets
to Finance
Departments
return staffing
summaries to
Finance
Public budget
workshop;
changes
reviewed with
Budget
Subcommittee
Council adopts
CIP; budget
work session
with City
Manager and
Department
heads
Budget calendar
and staffing
summaries
distributed to
departments
Budget
adopted by
Council
BUDGET TIMELINE
Date Event
Thursday, October 26, 2006 Budget calendar and staffing summaries/ personnel listings distributed to departments
Tuesday, November 14, 2006 Departments return staffing summaries/ personnel listings to Finance with corrections
Thursday, January 4, 2007
Program revenue and operations budget instructions and worksheets distributed to
departments
Thursday, January 25, 2007 Departments return program revenue and operations budget worksheets to Finance
Thursday, January 25, 2007 Budget narrative instructions and worksheets distributed to departments
Wednesday, February 7, 2007 Council adopts 5- year Captial Improvement Program ( CIP) and CIP Policy
Monday, February 19, 2007 Finance completes initial draft of budget and assembles workbooks
Thursday, February 22, 2007 Departments return budget narratives to Administrative Services
Monday, February 26, 2007 Budget work session with City Manager and Department Heads
Wednesday, March 6, 2007 Budget Subcommittee meeting
Thursday, March 8, 2007 Final budget narratives distributed to departments
Thursday, March 15, 2007 Departments return final budget narratives to Administrative Services
Wednesday, April 18, 2007 Public Budget workshop
Wednesday, April 25, 2007 Review changes with Budget Subcommittee
Wednesday, May 16, 2007 Present proposed Budget to Council
Wednesday, June 6, 2007 Budget adopted by Council
Thursday, July 5, 2007 Budget printed and available for distribution
2007- 08 AND 2008- 09 BUDGET SCHEDULE
City of Martinez Page 4
City of Martinez Page 5
BUDGET DEVELOPMENT
Budget Process
The proposed budget includes estimated revenues and expenditures for operating and capital improvement projects for the two fiscal
years on a basis consistent with Generally Accepted Accounting Principles ( GAAP). The data is presented to the City Manager for
review and a public meeting is conducted to obtain public comments. The City Council adopts the budget by June 30 through passage
of an adopting resolution.
As with any budget preparation, the ongoing process includes the phases of development, proposal, adoption, and monitoring. The
process began with the preparation and distribution of budget instructions and guidelines by the Administrative Services Department
in October 2006. Departments were instructed to submit their budget requests to the City Manager by mid- January 2007, and the City
Manager met with department heads in February 2007 to develop recommendations to present to the Budget Subcommittee. On April
18, 2007, the City Council held a public workshop for the Council to provide staff direction to finalize the proposed budget and on
May 16, 2007, the Council was presented with the proposed budget. The budget – and an appropriations resolution to fund both years
of the budget – were adopted at a public City Council meeting on June 6, 2007.
The monitoring phase begins after the budget has been adopted. Department heads will maintain control over their respective funds
and ensure adequate resources are available. A mid- year budget review will be conducted in February of each of the two fiscal years.
The City will conduct an annual budget review in June of the first year, and at that time make any changes to update the second budget
year. Any necessary adjustments to the budget will be enacted by City Council resolution.
Level of Budget Control
The 2- year budget is prepared by fund, function, and department. The City’s department heads may make transfers of appropriations
within their respective departments. The City Manager is authorized to revise the budget so long as the total revisions in any single
budget year do not exceed 5% of the budget, and provided that sufficient revenues are available to offset such revisions. Council
approval is required for additional appropriation from fund balances or new revenue sources. The legal level of budgetary control is
the department level.
City of Martinez Page 6
Reporting Entity
The City of Martinez was incorporated in 1876 under the laws of the State of California and enjoys all the rights and privileges
applicable to a General Law City. The City operates under a Council- Manager form of government, and currently provides a wide
variety of services to its citizens, including police, public services, community development, engineering, recreation, and general
administrative services. The financial statements for the City of Martinez are prepared in conformity with Generally Accepted
Accounting Principles ( GAAP) as applied to government units. The Governmental Accounting Standards Board ( GASB) is the
accepted standard- setting body for establishing government accounting and financial reporting principles. The more significant of the
City’s accounting policies are described below.
Fund Accounting
The City uses funds and account groups to report on its financial position and the results of its operations. Fund accounting is
designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain City
functions or activities.
A fund is an accounting entity with a self- balancing set of accounts established to record the financial position and results of
operations of a specific governmental activity. An account group is a financial reporting device designed to provide accountability for
certain assets and liabilities that are not recorded in the funds because they do not directly affect net expendable available financial
resources. The City maintains both governmental and proprietary fund types.
Governmental Fund Types
General Fund: The General Fund is the general operating fund of the City and accounts for all unrestricted financial resources except
those required to be accounted for in another fund.
Special Revenue Funds: Special Revenue Funds account for the proceeds of specific revenue sources ( other than special assessments,
expendable trusts or capital projects) that are restricted by law or administrative action to expenditures for specified purposes.
Debt Service Funds: Debt Service Funds account for the accumulation of resources for the payment of interest and principal on
general long- term debt and related costs.
Capital Projects Funds: Capital Projects Funds account for financial resources segregated for the acquisition of major capital projects
or facilities ( other than those financed by proprietary fund types.)
City of Martinez Page 7
Proprietary Fund Types
Enterprise Funds: Enterprise Funds account for operations in a manner similar to private business enterprises where the intent is that
the costs of providing goods or services to the general public on a continuing basis is to be financed or recovered primarily through
user charges.
Internal Service Funds: Internal Service Funds account for the financing of goods and services provided by one department or agency
to other departments or agencies of the City or to other governmental units, on a cost- reimbursement basis.
Basis of Accounting
Basis of accounting refers to how revenues and expenditures are recognized in the accounts and reported in the financial statements,
regardless of the measurement of focus applied. Governmental fund types use a modified basis of accounting. Revenues are
recognized when available and measurable. Revenues which are accrued include Federal and State grants and subventions; transient
occupancy taxes; document transfer tax; sales taxes collected by the State on behalf of the City prior to year- end; interest; and certain
charges for current services. Revenues which are not considered susceptible to accrual include certain licenses, permits, fines,
forfeitures and penalties. Expenditures are recorded when the related fund liability is incurred. Principal and interest on general long-term
debt and special assessment debt are recorded as expenditures when paid.
All proprietary funds are accounted for using the accrued basis of accounting. Their revenues are recognized when they are earned
and their expenses are recognized when they are incurred. Depreciation of all proprietary fund fixed assets is charged as an expense
against operations each year, and the total amount of depreciation taken over the years, called accumulated depreciation, is reported on
the proprietary fund’s balance sheet as a reduction in the book value of fixed assets.
Basis of Budgeting
The budgets of General Governmental Type Funds are prepared on a modified accrual basis, which means that obligations of the City
are budgeted as expenditures, but revenues are recognized only when they are measurable and available.
The Enterprise Funds also recognize expenditures as encumbrances when a commitment is made. Revenues, on the other hand, are
recognized when they are obligated to the City, for example water user fees are recognized as revenue when service is provided.
In all cases for the General Governmental and Enterprise funds when goods and services are not received by year end, the
encumbrances lapse.
City of Martinez Page 8
The Comprehensive Annual Financial Report ( CAFR) shows the status of the City’s finances on the basis of “ Generally Accepted
Accounting Principles” ( GAAP). In most cases this conforms to the way the City prepares its budget with the following exceptions:
• Principal payments on long- term debt within the Enterprise Funds are applied to the outstanding liability on a GAAP basis, as
opposed to being expended on a Budget basis.
• Capital Outlay within Enterprise Funds are recorded as assets on a GAAP basis and expended on a Budget basis.
• Depreciation expense is recorded on a GAAP basis only.
City of Martinez Page 9
STRUCTURE OF THE CITY’S FINANCES
The City’s finances are structured in a variety of funds, which are the basic accounting and reporting entities in governmental
accounting. The funds that comprise the 2007- 09 Budget are described as follows:
General Fund
The General Fund is the City’s primary reporting entity for current general government operations of the City of Martinez. It accounts
for all financial resources not required by law or administrative action to be accounted for in another fund. Section 4 of this Budget
provides detailed financial information of the General Fund. Section 5 provides narrative and financial information on the General
Government group. The budget by department can be found under Sections 6- 9.
Enterprise Funds
The City’s Enterprise Funds include the Water System, Marina, and Parking Services. Each is financed and operated in a manner
similar to a private business enterprise. The intent is that the costs of providing goods or services to the general public on a continuing
basis are to be financed or recovered primarily through user charges. The rate schedules for these services are established to ensure
that revenues are adequate to meet all necessary expenditures. Section 10 provides the financial information for the City’s Enterprise
Funds, which includes their respective Capital Improvement Program ( CIP) information.
Water System Fund
The Water System Fund accounts for the funds received from customers receiving water service provided by the City and the related
expenditures for administration, system improvements, maintenance and repair, and debt service issue related to the provision of water
service to the customers.
Marina Fund
The Marina Fund revenues include lease payments, sales and property taxes.
Parking Services Fund
The Parking Services Fund accounts for the activities related to the various parking lots and parking meters in the City. Revenue is
generated from parking meters and parking permits.
City of Martinez Page 10
Special Revenue Funds
Special Revenue Funds account for revenue sources that are legally restricted to specific purposes. These funds can be found in detail
under Section 11.
Cops Grants
These are Federal and State grants received by the Police Department for improvements in public safety technology and other special
projects.
National Pollution Discharge Elimination System ( NPDES)
The City participates in the Contra Costa County Flood Control and Water Conservation District for the collection, administration,
distribution, and expenditure of funds derived from stormwater utility assessments. The assessment is collected with property taxes
received by the County Tax Collector and is used for pollution control improvements and drainage system maintenance.
Measure C
Measure C funds are from a voter- approved, half cent countywide sales tax levied to fund transportation improvements and disburses
these funds to pay for local street improvements.
Gasoline Tax
Gasoline tax is a tax on each gallon of fuel used to propel a motor vehicle or aircraft. Gas tax revenue is distributed to cities using
several formulas. These funds must be used exclusively for engineering costs, maintenance and repair, and capital improvement
projects related to City streets.
Traffic Congestion Relief
This fund accounts for the revenue received from the State of California under AB2928. The allocation must be spent on local street
and roads maintenance, rehabilitation and reconstruction projects according to the State’s Traffic Congestion Relief Plan.
Lighting and Landscaping
This fund accounts for the installation, maintenance and improvements of subdivision lighting and landscaping within the various
special assessment districts. Monies are collected through an annual levy on the property owners within each district.
City of Martinez Page 11
Mitigation/ Impact Fees
This fund accounts for fees collected from developers to mitigate the impact of new development. The City established the following
impact fees: traffic, park in- lieu, child care, drainage, cultural facilities, police facilities, and park and recreation.
Internal Service Funds
Internal Service Funds are proprietary funds used by the City to account for the financing of goods or services provided by one
department or agency to other departments or agencies of the City on a cost- reimbursement basis. The following are the City’s two
Internal Service Funds, which can be found under Section 12:
Equipment Replacement
The Equipment Replacement Fund accounts for the accumulation of funds for the maintenance and subsequent replacement of the
equipment under City control. Costs are charged to departments by way of “ rental charges” of City vehicles and equipment.
Information Systems
The Information System Fund accounts for the services rendered to all City departments for management of the City’s hardware and
software needs. Costs are charged to departments by percent based on the number of computer work stations and overall use of
technology.
Capital Improvement Program
The Capital Improvement Program ( CIP) budget is for expenditures on capital projects such as major street or park improvements,
building construction, and major facility maintenance. Section 13 provides information on those projects that are in progress or will
be undertaken in the next two budget years ( other than those paid for by Enterprise Funds).
Debt Service Funds
Debt Service Funds are used to account for the accumulation of resources for and the payment of general long- term debt principal,
interest and related costs ( other than those paid for by the Enterprise Funds). Information on the debt service of the General Fund can
be found in Section 4.
City of Martinez Page 12
REVENUE DESCRIPTIONS
General Fund Revenues
The General Fund is the City’s primary reporting entity for current general government operations of the City of Martinez. It accounts
for all financial resources not required by law or administrative action to be accounted for in another fund. All revenues not restricted
to specific purposes are recorded in the General Fund, and likewise all services that are of a general nature – police, routine public
works activities, development- related functions, leisure activities, and general administrative support – are budgeted here. The
General Fund is the City’s largest operating fund.
The City of Martinez relies on four major revenue sources to balance the General Fund which make up 77% of the General Fund
budget. The chart below provides a historical perspective of the growth of the City's top revenue sources over the past 10 years. Note
that sales tax revenues for 2001- 02 include audit adjustments for deferred revenues and accruals at year- end. The decrease from 2001-
02 to 2002- 03 is the result of these adjustments and an overall softening of the economy.
City of Martinez Major Revenues History
-
1
2
3
4
5
6
7
Property Sales Tax VLF and Franchise
Taxes and Sales Tax In- Lieu Property Tax Swap Fees
Millions
1997/ 98
1998/ 99
1999/ 00
2000/ 01
2001/ 02
2002/ 03
2003/ 04
2004/ 05
2005/ 06
2006/ 07
City of Martinez Page 13
Property Tax
Property taxes are levied by the County and are based on an annual assessed valuation of the property by the County Assessor. The
property tax is limited to 1% of the assessed value, of which Martinez receives approximately 15% as its share. The balance is shared
by the following: Contra Costa County ( 28%), school districts ( 32%), the Education Revenue Augmentation Fund ( ERAF 19%), and
special districts ( 6%). The chart below illustrates how the City shares property tax with other agencies.
City of Martinez Property Tax Allocation
15%
28%
32%
19%
6%
City County Schools ERAF Special Districts
Property tax revenue is expected to increase by 5% in 2007- 08 to $ 6.8 million and 6% in 2008- 09 to $ 7.2 million, largely due to the
anticipated turnover of properties that have not changed hands or been reappraised for many years. Projections are based on historical
trends of assessed valuation growth for the City of Martinez and input from the County Assessor’s Office.
Sales and Use Tax & Sales Tax In- Lieu
Sales tax is imposed on retailers for the privilege of selling tangible personal property. Use tax is imposed on the user of a product
purchased out- of- state and delivered for use in California. Local sales tax revenue is distributed by the State. Prior to 2004- 05, cities
received 1% of sales tax revenue based on a point- of- sale formula. As of July 1, 2004, the State reduced the local allocation by .25%,
City of Martinez Page 14
and uses this portion as security for the State’s “ Economic Recovery Bonds.” The State has replaced the .25% reduction of sales tax
with a dollar- for- dollar allocation of local property tax, which is referred to as Sales Tax In- Lieu. Sales tax revenue, including the
Sales Tax In- Lieu, is projected to grow by 6% in 2007- 08 to $ 4.6 million and 4% in 2008- 09 to $ 4.7 million. The increased growth
projected in 2007- 08 is primarily the result of a major big box retailer that has reopened after being temporarily closed in 2006- 07 due
to a change in ownership, which caused a six- month gap in revenue. The table below illustrates the percentage of sales tax revenue by
economic category.
Source: MBIA MuniServices Compan y
0.00%
5.00%
10.00%
15.00%
20.00%
25.00%
30.00%
35.00%
Transportation
General Retail
Food Products
Construction
Business to Business
Miscellaneous
VLF Property Tax Swap & Motor Vehicle In- Lieu Tax
Prior to fiscal year 2004- 05, a license fee equivalent to 2% of the market value of motor vehicles was imposed annually by the State
“ in lieu” of personal property taxes. This rate was dropped to .67%, and the difference between the old and new VLF rate is being
made up with a revenue source referred to as the “ VLF Property Tax Swap,” which will grow with property taxes. This revenue is
estimated to be $ 2,473,500 in 2007- 08 and increase by 2% to $ 2,522,970 in 2008- 09. Motor Vehicle In- lieu is estimated to be
$ 240,000 in 2007- 08 and $ 244,800 in 2008- 09.
City of Martinez Page 15
Franchise Fees
The City imposes fees on certain utility companies and other businesses for “ rental” of the City streets and rights- of- way. In
Martinez, franchise fees based upon a percentage of total revenue are collected from several agencies including PG& E ( gas and
electric utilities), Comcast ( cable television), and Allied Waste ( refuse collection, disposal, recycling). The City also receives
franchise fees for pipelines that are based upon specific dimensions; these calculations are periodically adjusted to reflect CPI
increases. Franchise fees are projected to increase by 4% to $ 1,355,000 in 2007- 08 based on current revenue trends. A marginal
increase in franchise fees to $ 1,395,000 is expected in 2008- 09.
Other revenue sources that generate at least $ 100,000 annually and comprise 17% of the General Fund budget are listed below:
Sales and Use Tax – Public Safety
This is a one- half cent sales tax received from the County based on our local sales tax and is earmarked for local public safety.
Projected revenues are $ 405,000 for 2007- 08 and $ 410,000 for 2008- 09.
Water System In- Lieu Tax
This tax is assessed to the water district as “ rent” to cover the cost of using the City’s infrastructure. This revenue is projected to rise
by 5% in 2007- 08 to $ 369,332, and 6% in 2008- 09 to $ 391,492. This tax trends with the City's projections for property tax.
Documentary Transfer Tax
The documentary transfer tax is based on the transfer of ownership of real estate. The City shares in the $ 1.10 tax per $ 1,000 of sale
price that is collected by the County. This revenue source is projected to increase to $ 281,138 in 2007- 08, and to $ 286,761 in 2008-
09. This projected increase can be attributed to the overall increased value of properties within City limits.
Transient Occupancy Tax
The transient occupancy tax is a 10% tax imposed by the City on hotel and motel room charges. The revenue is projected to increase
a modest 2% each year to $ 270,300 in 2007- 08 and $ 275,706 in 2008- 09.
Business License Tax
The business license tax is imposed on businesses for the privilege of conducting business within the City. This revenue source is
estimated to increase by 2% in 2007- 08 to $ 510,000 and by 2% in 2008- 09 to $ 520,200. These projections are based on trend and the
completion of a three- year business license tax audit.
City of Martinez Page 16
Building Permits
Building permit fees are collected to cover the cost of regulating the construction of new buildings. This regulation allows cities the
means to protect the overall community interests. Building permit revenue is estimated at $ 495,000 in 2007- 08 and $ 500,000 in 2008-
09.
Parking Citations
This revenue includes fines for parking violations. The annual revenue is estimated at $ 150,000 in each of the next two years.
Public Works Inspection and Engineering Plan Check Fees
These fees cover the costs of inspection, review and plan check. Combined revenues are expected to be $ 300,000 in each of the next
two budget years.
Interest Income
This is the interest the City earns on investment of its funds. The City invests in the State investment pool referred to as the Local
Agency Investment Fund ( LAIF). Interest income of $ 450,000 is projected in 2007- 08, but a drop to $ 350,000 is expected in 2008- 09
with the OPEB funds moved from the City to a trustee for compliance with GASB 43 and 45.
Daycare Fees
These fees are collected to offset the cost of providing contract child daycare services. This revenue is expected to remain constant to
approximately $ 130,000 for both years.
Enterprise Funds
The City’s Enterprise Funds include the Water System, Marina, and Parking Services funds. Each is financed and operated in a
manner similar to a private business, and receives its revenues primarily through user fees. Section 10 provides the financial
information for the City's Enterprise Funds, which includes their respective Capital Improvement Program ( CIP) information.
Water System Fund
Water Sales: The City has four elevation zones and each zone has a consumption rate charge of between $ 2.82 and $ 3.30 per hundred
cubic feet, based on the customer’s meter above mean sea level. This consumption charge represents water sales, which is estimated
at $ 6,298,000 for 2007- 08 and $ 6,739,000 for 2008- 09.
Service Charges: Monthly service charges are based on the size of the customer’s meter. Of the City’s 10,100 meters, 91% are 5/ 8 of
an inch with a charge of $ 20. The balance of meters is between 1 to 10 inches, with the charges between $ 45 and $ 2,391. Service
City of Martinez Page 17
charges are projected at $ 3,000,000 for 2007- 08 and $ 3,100,000 for 2008- 09. Rate increases have been applied each of the past 3
years to remain on pace with the costs incurred from the operation of the water system.
Fire Service Charges: This charge is for water system capacity to supply water to automatic fire protection systems. Approximately
100 accounts benefit from this service and revenue is approximately $ 218,283 in 2007- 08 and $ 237,022 in 2008- 09.
Other revenues: The balance of revenues amount to $ 634,845 in 2007- 08 ( which includes interest income, backflow charges,
connection fees and other miscellaneous revenue) and to $ 639,545 in 2008- 09.
Marina Fund
Revenues to the Marina fund include lease payments, sales and property taxes, and a State loan for capital improvement projects.
Major renovations including breakwater controls, harbor dredging, and slip replacement and expansion are expected in the coming
years. Because many of these upgrades or repairs will not be completed during this budget cycle ( and the benefits not yet realized),
operating revenue ( not counting transfers from the Designated Reserves, which consist of $ 290,000 in 2007- 08 for the pier removal
CIP), is estimated to remain constant at $ 322,254 for each of the next two years
Parking Services Fund
Parking Services Fund revenue is generated from parking meters and estimated to be $ 330,000 for both fiscal years. Other revenues
in the Parking Fund amount to $ 86,564 in 2007- 08 and $ 89,320 in 2008- 09.
Special Revenue Funds
Special revenue funds account for revenue sources that are legally restricted to specific purposes. A list of each fund and its revenue
source( s) is provided with projected revenues. Please refer to Section 11 for additional detail on these funds.
Cops Grants
These are State and Federal grants received by the Police Department for improvements in public safety technology and other special
projects. The City will receive Supplemental Law Enforcement Service Funds, ( SLESF), which provides supplemental funding to
local jurisdictions for front- line municipal services. An allocation of $ 100,000 is expected in 2007- 08 and at this time there are no
grants budgeted in 2008- 09.
National Pollution Discharge Elimination System ( NPDES)
The City participates in the Contra Costa County Flood Control and Water Conservation District for the collection, administration,
distribution and expenditure of funds derived from stormwater utility assessments. The assessment is collected by the County Tax
City of Martinez Page 18
Collector with the property tax. The revenue received from the assessment is used for pollution control improvements and drainage
system maintenance. Revenue is projected at $ 545,000 for both years.
Measure C
These funds are from a voter- approved, half cent countywide sales tax levied to fund transportation and local street improvements.
Revenue is projected at $ 520,000 in 2007- 08 and $ 551,000 in 2008- 09.
Gasoline Tax
Gasoline tax is a tax on each gallon of fuel used to propel a motor vehicle or aircraft. The gasoline tax revenue is distributed to cities
using several formulas. These funds must be used exclusively for engineering costs, maintenance and repair, and capital improvement
projects related to City streets. The City of Martinez will receive an estimated $ 724,500 in both fiscal years.
Lighting and Landscaping
Revenue comes from an annual levy on property owners within the Lighting and Landscaping Assessment districts that is collected
with property taxes. Revenue is projected at $ 124,500 for each of the next two years.
Mitigation/ Impact Fees
Fees are collected from developers to mitigate the impact of new development. The total projected revenue is estimated at $ 165,500
for each of the next two years.
City of Martinez Page 19
KEY BUDGET ASSUMPTIONS
A number of assumptions were used to develop the 2- year operating budget. These assumptions will be carefully monitored
throughout the budget period, and adjusted as necessary during the budget cycle. The key budget assumptions for the 2- year budget
include both revenues and expenditures.
Revenue Assumptions
􀂉 Property tax revenues are expected to increase by 5% in 2007- 08 and 6% in 2008- 09. According to the County Assessor, these
growth assumptions are based on anticipated turnover of properties that have not been reappraised for many years and the
subsequent rise in assessed valuation.
􀂉 Sales tax revenues will increase by approximately 6% in 2007- 08 and 4% in 2008- 09. These projections are based on trend and
input from the City’s sales tax consultant.
􀂉 Motor Vehicle In- Lieu Tax revenues are expected to grow to $ 240,000 in 2007- 08 and increase an additional 2% in 2008- 09. The
City has calculated a 2% increase on the VLF Property Tax Swap revenue for both fiscal years.
􀂉 Franchise fee revenues are expected to grow by 4% in 2007- 08 over the current year, and increase 3% in 2008- 09.
􀂉 Other major general fund tax revenues such as Business License Tax, Documentary Transfer Tax, and Transient Occupancy Tax
are expected to increase between 2% and 3% for both fiscal years.
􀂉 Revenues from Police Services and Fines & Forfeitures are expected to remain relatively the same in both fiscal years.
Expenditure Assumptions
􀂉 Salary increases for all employee groups are anticipated for both budget years based upon the provisions of each bargaining unit’s
MOU.
􀂉 Employer PERS contribution rates for Police Sworn personnel are budgeted at 33.38% in 2007- 08 and 39.46% in 2008- 09.
Employer PERS contribution rates for miscellaneous personnel in both City and JFA are budgeted at 10.84% and 10.80%,
respectively, in the first year, and 10.80% and 10.05%, respectively, in the second year. These figures were provided by PERS.
􀂉 Healthcare costs are expected to increase by 14% in both fiscal years, with medical costs for retirees increasing by 20% in both
budget years.
􀂉 Worker’s Compensation premiums are budgeted at $ 221,529 in 2007- 08 and $ 500,000 in 2008- 09. The increase year- over- year is
based on the effects of increased claims on the City's experience modification factor, and the fact that no rebate was budgeted for
2008- 09, which if given would reduce the City's net costs.
􀂉 Liability insurance has been budgeted at $ 268,874 in 2007- 08 and $ 700,625 in 2008- 09. The second year does not account for a
rebate, which if given would reduce the City's net costs.
City of Martinez Page 20
LONG- TERM DEBT
The City of Martinez has a Capital Financing and Debt Management Policy that sets the parameters for issuing debt and
provides guidance in the timing and structuring of long- term debt commitments. This policy can be found under Section 14,
Financial Policies. The City of Martinez’s total long- term debt obligations are listed below. These schedules contain audited
numbers from the June 30, 2006 Comprehensive Annual Financial Report. Audited numbers for 2007 were not yet available at
the time this budget was prepared.
The legal debt limit as of June 30, 2006, is $ 140,035,535. This figure is based on the total assessed value of all real property of
$ 3,734,280,945 and the debt limit percentage of 3.75%, per Government Code 25 and 43605. The debt margin available as of
June 30, 2006 was $ 140,035,535. Below is a chart of the Assessed Value of taxable property for the last five years.
Fiscal Total
Year Unsecured Secured Assessed
2002 112,004,636 2,879,599,484 2,991,604,120
2003 118,371,038 2,990,800,498 3,109,171,536
2004 138,013,747 3,214,477,646 3,352,491,393
2005 158,892,616 3,444,627,895 3,603,520,511
2006 154,169,708 3,734,280,945 3,888,450,653
0
1,000,000,000
2,000,000,000
3,000,000,000
4,000,000,000
2002 2003 2004 2005 2006
Unsecured Secured
5 Year Assessed Valuation of Taxable Property
City of Martinez Page 21
Bonds
1999 Certificates of Participation
On August 1, 1999, the City issued Certificates of Participation ( COPs) in the amount of $ 6,040,000 to fund and retire the
construction of various improvements to the City’s existing municipal water system. The bonds are rated AAA by Standard &
Poor’s with interest ranging from 4.2% to 5.375%. Interest and principal payments are payable from net revenues derived
from the operation of the Water System.
Year Ending June 30, Principal Interest Total
2007 155,000 279,241 434,241
2008 160,000 272,389 432,389
2009 170,000 265,044 435,044
2010 175,000 257,172 432,172
2011 185,000 248,731 433,731
2012 195,000 239,609 434,609
2013 200,000 229,930 429,930
2014 210,000 219,678 429,678
2015 225,000 208,638 444,638
2016 235,000 196,878 431,878
2017 245,000 184,364 428,364
2018- 2022 1,450,000 705,061 2,155,061
2023- 2027 1,875,000 262,703 2,137,703
Total $ 5,480,000 $ 3,569,437 $ 9,059,437
City of Martinez Page 22
2003 Certificates of Participation
On March 11, 2003, the City issued Certificates of Participation ( COPs) in the amount of $ 7,795,000 to refund and retire the
outstanding 1992 City Hall Refurbishment COPs and the 1993 Water System Improvements COPs. The bonds are rated AAA
by Standard & Poor’s with interest ranging from 2% to 4%. Interest and principal payments are payable from lease revenues
on City Hall and net revenues derived from the operation of the water system.
General Fund Water System Total
Year Ending June 30, Principal Interest Principal Interest
2007 $ 200,000 $ 51,306 $ 300,000 $ 154,420 $ 705,726
2008 205,000 47,256 310,000 148,320 710,576
2009 215,000 42,519 315,000 141,283 713,801
2010 220,000 36,531 325,000 132,470 714,001
2011 230,000 29,638 335,000 122,361 716,998
2012- 2016 735,000 40,084 1,845,000 425,680 3,045,764
2017- 2019 _________ _______ 1,280,000 76,534 1,356,534
Total $ 1,805,000 $ 247,334 $ 4,710,000 $ 1,201,068 $ 7,963,402
Loans Payable
State of California
The City entered into agreements on separate occasions with the State of California to fund various projects at the marina. The
loans are as follows:
In January 1960, a loan of $ 1,300,000 was granted to the City for the construction of a marina. At June 30, 2006, the amount
payable to the State including interest amounted to $ 2,483,527.
City of Martinez Page 23
On December 20, 1973, a loan of $ 450,000 was granted to the City to complete a small craft harbor at the marina. At June 30,
2006, the amount payable to the State including interest amounted to $ 301,523.
On January 30, 1978, a loan of $ 175,000 was granted to the City for construction of marina improvements. At June 30, 2006,
the amount payable to the State including interest amounted to $ 157,623.
On November 1, 1982, a loan of $ 300,000 was granted to the City for construction on new berthings and improvements to the
marina. At June 30, 2006, the amount payable to the State including interest amounted to $ 370,071.
On January 14, 1983, a loan of $ 770,425 was grant to the City to fund twelve capital improvements projects at the marina. At
June 30, 2006, the amount payable to the State including interest amounted to $ 987,936.
The above loan agreements, except the 1960 loan which has no specific repayment terms, require the marina to remit principal
and interest payments annually. However, the marina did not make any principal or interest payments on the above loans
between fiscal 1996 and fiscal 2004. The City resumed scheduled interest payments in 2005 when the State authorized the City
to postpone principle payments on the above loans. This agreement is in effect through August 1, 2008. The City will request
that interest- only payments be extended for another 3- 5 years as reconstruction occurs at the marina.
Budget for Fiscal Years 2007- 08 and 2008- 09
ALL FUNDS BUDGET SUMMARY
2006- 07 2007- 08 2008- 09
Budget Budget Budget Budget Budget Budget
Fund Balance Revenues Appropriations Fund Balance Revenues Appropriations Fund Balance Revenues Appropriations Fund Balance
at 6/ 30/ 06 06/ 07 06/ 07 at 6/ 30/ 07 07/ 08 07/ 08 at 6/ 30/ 08 08/ 09 08/ 09 at 6/ 30/ 09
General Fund $ 6,353,101 $ 2 0,477,857 $ 20,829,376 $ 6,001,582 $ 19,839,119 $ 20,267,884 $ 5,572,817 $ 20,397,293 $ 20,857,044 $ 5 ,113,066
Enterprise Funds
Water System 9,124,931 9,600,860 14,331,408 4,394,383 10,151,128 11,707,263 2,838,248 10,715,567 10,420,276 3,133,539
Marina ( 2,341,060) 416,747 747,844 ( 2,672,157) 612,254 585,776 ( 2,645,679) 322,254 303,145 ( 2,626,569)
Parking Services 412,089 483,800 494,881 401,008 416,564 372,123 445,449 419,320 400,470 464,299
Sub- total of Enterprise Funds 7,195,960 10,501,407 15,574,133 2,123,234 11,179,946 12,665,162 638,018 11,457,141 11,123,891 971,268
Special Revenue Funds
COPS Grants 130,182 359,530 414,712 75,000 100,000 75,000 100,000 - 100,000 -
NPDES 82,223 540,000 585,206 37,017 545,000 527,210 54,807 545,000 571,252 28,555
Measure C - Local 412,630 493,000 668,638 236,992 520,000 638,791 118,202 551,000 592,931 76,270
Gas Tax 333,232 724,500 769,749 287,983 724,500 701,667 310,816 724,500 699,364 335,952
Traffic Congestion Relief 90,814 273,061 363,875 0 - - 0 - - 0
Lighting & Landscape 172,656 136,981 98,973 210,664 124,500 151,050 184,114 124,500 154,525 154,089
Mitigation/ Impact Fees 1,319,380 124,000 475,485 967,895 165,500 360,000 773,395 165,500 255,000 683,895
Sub- total of Special Revenue 2,541,117 2,651,072 3,376,638 1,815,551 2,179,500 2,453,717 1,541,334 2,110,500 2,373,073 1,278,761
Capital Improvement Programs 1,776,130 10,033,695 11,812,798 ( 2,973) 1,838,750 1,835,777 - 1,240,000 1,240,000 -
Internal Service Funds
Equipment Replacement 1,735,020 1,016,895 1,008,879 1,743,036 1,185,386 1,168,202 1,760,220 1,219,508 1,255,419 1,724,309
Information Systems 458,545 423,395 423,397 458,543 631,029 639,029 450,543 484,564 474,564 460,543
Sub- total of Internal Service 2,193,565 1,440,290 1,432,276 2,201,579 1,816,415 1,807,231 2,210,763 1,704,073 1,729,984 2,184,852
Debt Service 12,000 241,306 253,306 - 254,256 254,256 - 259,519 259,519 -
Totals $ 20,071,873 $ 45,345,627 $ 53,278,527 $ 12,138,973 $ 37,107,986 $ 39,284,027 $ 9,962,931 $ 37,168,526 $ 37,583,510 $ 9,547,947
City of Martinez Page 24
Budget for Fiscal Years 2007- 08 and 2008- 09
SUMMARY OF ALL FUNDS REVENUE
FISCAL YEAR 2007- 08 FISCAL YEAR 2008- 09
General Fund 53.46% 19,839,119 General Fund 54.88% 20,397,293
Enterprise Funds 30.13% 11,179,946 Enterprise Funds 30.82% 11,457,141
Special Revenue Funds 5.87% 2,179,500 Special Revenue Funds 5.68% 2,110,500
Internal Service Funds 4.89% 1,816,415 Internal Service Funds 4.58% 1,704,073
Capital Projects 4.96% 1,838,750 Capital Projects 3.34% 1,240,000
Debt Service 0.69% 254,256 Debt Service 0.70% 259,519
Total All Funds $ 37,107,986 Total All Funds $ 37,168,526
General Fund Enterprise Funds
Special Revenue Funds Internal Service Funds
Capital Projects Debt Service
General Fund Enterprise Funds
Special Revenue Funds Internal Service Funds
Capital Projects Debt Service
City of Martinez Page 25
Budget for Fiscal Years 2007- 08 and 2008- 09
SUMMARY OF REVENUE BY FUND TYPE & CATEGORY
2005- 06 2006- 07 2007- 08 2008- 09
REVENUE - By Fund Type Actuals Budget Budget Budget
General Fund $ 1 9,955,412 $ 2 0,477,857 $ 1 9,839,119 $ 2 0,397,293
Enterprise Funds 10,488,956 10,501,407 11,179,946 11,457,141
Special Revenue Funds 2,958,001 2,651,072 2,179,500 2,110,500
Capital Improvement Program 3,115,591 10,033,695 1,838,750 1,240,000
Internal Service Funds 1,431,618 1,440,290 1,816,415 1,704,073
Debt Service Fund 60,676 241,306 254,256 259,519
Total Revenues Including Transfers In $ 3 8,010,255 $ 4 5,345,627 $ 3 7,107,986 $ 3 7,168,526
2005- 06 2006- 07 2007- 08 2008- 09
REVENUE - By Category Actuals Budget Budget Budget
Taxes $ 1 5,042,553 $ 1 5,932,470 $ 1 6,665,259 $ 1 7,367,353
Special Assessments 642,323 659,326 664,000 664,000
Licenses & permits 617,594 604,700 674,000 684,000
Fines, forfeits & penalties 284,486 309,794 303,000 303,000
Intergovernmental 4,241,648 10,800,051 2,426,100 2,063,150
Charges for services 3,028,851 3,095,476 3,343,890 3,366,292
Use of money & property 1,056,101 972,769 1,003,864 912,164
Water Sales & Service 9,395,046 9,269,255 9,816,933 10,381,372
Other Revenue 1,854,193 1,445,632 164,964 164,000
Total Revenues 36,162,795 43,089,473 35,062,010 35,905,331
Transfers From Other Funds 1,847,460 2,256,154 2,045,976 1,263,195
Total Revenues Including Transfers In $ 3 8,010,255 $ 4 5,345,627 $ 3 7,107,986 $ 3 7,168,526
City of Martinez Page 26
Budget for Fiscal Years 2007- 08 and 2008- 09
REVENUE CATEGORIES BY FUND
2005/ 06 2006/ 07 2007/ 08 2008/ 09
Actual Projected Budget Budget
GENERAL FUND ( 01)
Taxes $ 1 4,994,262 $ 1 5,876,987 $ 1 6,608,005 $ 1 7,307,343
License, permits & fees 617,594 604,700 674,000 684,000
Fines & forfeitures 2 76,466 3 03,000 3 03,000 3 03,000
Intergovernmental 8 51,560 1 ,088,546 7 98,350 7 98,150
Charge for services 1 ,001,595 7 85,880 7 46,500 7 46,500
Use of money & property 4 91,293 5 51,400 4 96,000 3 96,000
Other revenue 1 ,722,642 1 ,167,344 1 63,264 1 62,300
Transfers - 1 00,000 5 0,000 -
TOTAL GENERAL FUND REVENUE $ 1 9,955,412 $ 2 0,477,857 $ 1 9,839,119 $ 2 0,397,293
ENTERPRISE FUNDS
Water System ( 71)
Use of money & property 328,768 310,000 310,000 310,000
Water sales & service 9,395,046 9,269,255 9,816,933 10,381,372
Other revenue 2,613 970 1,000 1,000
Transfers 20,635 20,635 23,195 23,195
Total Water System Fund $ 9 ,747,062 $ 9 ,600,860 $ 1 0,151,128 $ 1 0,715,567
Marina ( 73)
Taxes 10,955 11,383 11,390 11,390
Intergovernmental 114,843 - - -
Charge for services 97,701 90,000 250,000 250,000
Use of money & property 57,578 65,364 60,864 60,864
Other revenue 62,900 - - -
Transfers 0 250,000 290,000 -
Total Marina Fund $ 3 43,977 $ 4 16,747 $ 6 12,254 $ 3 22,254
City of Martinez Page 27
Budget for Fiscal Years 2007- 08 and 2008- 09
2005/ 06 2006/ 07 2007/ 08 2008/ 09
Actual Projected Budget Budget
Parking Services ( 75)
Taxes $ 3 7,337 $ 4 4,100 $ 4 5,864 $ 4 8,620
Charge for services 346,458 414,000 360,000 360,000
Use of money & property 14,121 25,000 10,000 10,000
Other revenue - 700 700 700
Total Parking Services $ 3 97,916 $ 4 83,800 $ 4 16,564 $ 4 19,320
TOTAL ENTERPRISE FUND REVENUE $ 10,488,956 $ 1 0,501,407 $ 11,179,946 $ 11,457,141
SPECIAL REVENUE FUNDS
COPS Grants ( 20)
Fines, forfeits & penalties $ 8 ,020 $ 6 ,794 $ - $ -
Intergovernmental 2 15,317 3 46,618 1 00,000 -
Use of money & property 3 ,789 2 ,000 - -
Other Revenue 7 ,438 4 ,118 - -
Total Police Grants $ 2 34,565 $ 3 59,530 $ 1 00,000 $ -
NPDES ( 21)
Special Assessments 525,249 540,000 544,000 544,000
Use of money & property 2,611 - 1,000 1,000
Other Revenue 2,700 - - -
Total NPDES $ 5 30,560 $ 5 40,000 $ 5 45,000 $ 5 45,000
Measure C - Local ( 22)
Intergovernmental $ 9 22,241 $ 4 86,000 $ 5 18,000 $ 5 49,000
Use of money & property 11,061 7,000 2,000 2,000
Total Measure C - Local $ 9 33,302 $ 4 93,000 $ 5 20,000 $ 5 51,000
Gas Tax ( 23)
Intergovernmental $ 6 80,042 $ 7 16,000 $ 7 16,000 $ 7 16,000
Use of money & property 19,269 8,500 8,500 8,500
Total Gas Tax $ 6 99,311 $ 7 24,500 $ 7 24,500 $ 7 24,500
City of Martinez Page 28
Budget for Fiscal Years 2007- 08 and 2008- 09
2005/ 06 2006/ 07 2007/ 08 2008/ 09
Actual Projected Budget Budget
Traffic Congestion Relief ( 24)
Intergovernmental 164,478 273,061 - -
Use of money & property 1,336 - - -
Total Traffic Congestion Relief $ 1 65,814 $ 2 73,061 $ - $ -
Lighting & Landscape ( 33)
Special Assessments 117,074 119,326 120,000 120,000
Use of money & property 7,865 3,505 4,500 4,500
Other Revenue - - - -
Transfers In 5,500 14,150 - -
Total Lightening & Landscape $ 1 30,438 $ 1 36,981 $ 1 24,500 $ 1 24,500
Traffic Mitigation Fees ( 34)
Charge for services 60,583 32,000 45,000 45,000
Use of money & property 1 6,544 - 5 ,000 5 ,000
Total Traffic Mitigation Fees $ 7 7,127 $ 3 2,000 $ 5 0,000 $ 5 0,000
Park In- Lieu Fees ( 34)
Charge for services 34,029 38,000 25,000 25,000
Use of money & property 1 2,513 - 5 ,000 5 ,000
Total Park In- Lieu Fees $ 4 6,541 $ 3 8,000 $ 3 0,000 $ 3 0,000
Child Care Fees ( 34)
Charge for services 11,150 10,000 6,500 6,500
Use of money & property 4 ,268 0 2 ,000 2 ,000
Total Child Care Impact Fees $ 1 5,418 $ 1 0,000 $ 8 ,500 $ 8 ,500
Drainage Fees ( 34)
Charge for services 11,188 36,000 10,000 10,000
Use of money & property 3 ,971 - 2 ,000 2 ,000
Total Drainage Fees $ 1 5,160 $ 3 6,000 $ 1 2,000 $ 1 2,000
City of Martinez Page 29
Budget for Fiscal Years 2007- 08 and 2008- 09
2005/ 06 2006/ 07 2007/ 08 2008/ 09
Actual Projected Budget Budget
Cultural Facilities ( 34)
Charge for services 52,129 8,000 42,000 42,000
Use of money & property 3 ,772 - 3 ,000 3 ,000
Total Cultural Facilities $ 5 5,902 $ 8 ,000 $ 4 5,000 $ 4 5,000
Police Facilities ( 34)
Charge for services 5,252 - 4,600 4,600
Use of money & property 3 91 - 4 00 4 00
Total Police Facilities Impact Fees $ 5 ,643 $ - $ 5 ,000 $ 5 ,000
Park & Recreation Fees ( 34)
Charge for services 45,127 - 12,000 12,000
Use of money & property 3 ,093 - 3 ,000 3 ,000
Total Park & Recreation Fees $ 4 8,220 $ - $ 1 5,000 $ 1 5,000
TOTAL SPECIAL REVENUE FUND $ 2,958,001 $ 2 ,651,072 $ 2,179,500 $ 2,110,500
INTERNAL SERVICE FUNDS
Equipment Replacement ( 81)
Charge for services $ 984,701 $ 1 ,016,895 $ 1 ,104,786 $ 1,130,608
Use of money & property 57,668 - 80,600 88,900
Other revenue 54,800 - - -
Total Equipment Replacement $ 1,097,168 $ 1,016,895 $ 1,185,386 $ 1,219,508
Informations Systems ( 82)
Charge for services $ 318,261 $ 423,395 $ 483,248 $ 474,564
Use of money & property 16,189 - 10,000 10,000
Transfers In - - 137,781 -
Total Information Systems $ 3 34,450 $ 423,395 $ 631,029 $ 484,564
TOTAL INTERNAL SERVICE REVENUE $ 1,431,618 $ 1,440,290 $ 1,816,415 $ 1,704,073
City of Martinez Page 30
Budget for Fiscal Years 2007- 08 and 2008- 09
2005/ 06 2006/ 07 2007/ 08 2008/ 09
Actual Projected Budget Budget
DEBT SERVICE ( 41)
Charge for services 57,306 241,306 254,256 259,519
Use of money & property 3,370 - - -
TOTAL DEBT SERVICE REVENUE $ 60,676 $ 2 41,306 $ 254,256 $ 259,519
CAPITAL PROJECTS ( 31)
Intergovernmental $ 1 ,293,166 $ 7 ,889,826 $ 2 93,750 $ -
Miscellaneous 1,100 272,500 - -
Transfers In 1 ,821,325 1 ,871,369 1 ,545,000 1 ,240,000
TOTAL CAPITAL PROJECTS REVENUE $ 3 ,115,591 $ 1 0,033,695 $ 1 ,838,750 $ 1 ,240,000
TOTAL REVENUES $ 38,010,255 $ 4 5,345,627 $ 37,107,986 $ 37,168,526
City of Martinez Page 31
Budget for Fiscal Years 2007- 08 and 2008- 09
SUMMARY OF ALL FUNDS EXPENDITURES
FISCAL YEAR 2007- 08 FISCAL YEAR 2008- 09
General Fund 51.59% 20,267,884 General Fund 55.50% 20,857,044
Enterprise Funds 32.24% 12,665,162 Enterprise Funds 29.60% 11,123,891
Special Revenue Funds 6.25% 2,453,717 Special Revenue Funds 6.31% 2,373,073
Internal Service Funds 4.60% 1,807,231 Internal Service Funds 4.60% 1,729,984
Capital Projects 4.67% 1,835,777 Capital Projects 3.30% 1,240,000
Debt Service 0.65% 254,256 Debt Service 0.69% 259,519
Total All Funds $ 39,284,027 Total All Funds $ 37,583,510
General Fund Enterprise Funds
Special Revenue Funds Internal Service Funds
Capital Projects Debt Service
General Fund Enterprise Funds
Special Revenue Funds Internal Service Funds
Capital Projects Debt Service
City of Martinez Page 32
Budget for Fiscal Years 2007- 08 and 2008- 09
SUMMARY OF EXPENDITURES BY FUND TYPE & CATEGORY
2005- 06 2006- 07 2007- 08 2008- 09
EXPENSE - By Fund Type Actuals Budget Budget Budget
General Fund $ 18,834,489 $ 20,829,376 $ 20,267,884 $ 20,857,044
Enterprise Funds 11,981,973 15,574,133 12,665,162 11,123,891
Special Revenue Funds 2,696,193 3,376,638 2,453,717 2,373,073
Capital Improvement Program 2,325,708 11,812,798 1,835,777 1,240,000
Internal Service Funds 1,247,421 1,432,276 1,807,231 1,729,984
Debt Service Fund 255,823 253,306 254,256 259,519
Total Expenditures Including Transfers Out $ 3 7,341,607 $ 5 3,278,527 $ 3 9,284,027 $ 3 7,583,510
2005- 06 2006- 07 2007- 08 2008- 09
EXPENSE - By Category Actuals Budget Budget Budget
General Government $ 1 ,429,774 $ 1 ,413,105 $ 1 ,040,087 $ 1 ,108,835
Nondepartmental Services 722,956 2,352,143 1,333,845 1,261,099
Administrative Services 1,074,856 1,229,091 1,386,216 1,297,073
Public Works 826,781 928,980 3,688,195 3,927,141
Police 8,550,164 9,365,707 9,872,308 10,407,758
Community Development 6,531,471 7,193,274 5,337,205 5,554,999
Water System 8,894,342 8,253,144 8,183,684 8,553,226
Marina 296,185 142,844 215,776 223,145
Parking Services 433,152 494,881 372,123 400,470
Capital Improvement Program 3,422,238 17,392,134 4,675,777 2,140,000
Debt Service 1,333,136 1,225,967 1,227,965 1,233,845
Total Expenditures 33,515,056 49,991,271 37,333,181 36,107,591
Transfers To Other Funds 3,826,551 3,287,257 1,950,846 1,475,919
Total Expenditures Including Transfers Out $ 37,341,607 $ 53,278,527 $ 39,284,027 $ 37,583,510
City of Martinez Page 33
Budget for Fiscal Years 2007- 08 and 2008- 09
ALL FUNDS EXPENDITURES BY DEPARTMENT
2005/ 06 2006/ 07 2007/ 08 2008/ 09
Actual Budget Budget Budget
GENERAL FUND
City Council 238,091 341,022 304,639 317,115
City Clerk 120,700 162,516 142,833 169,804
City Treasurer 10,377 11,722 12,385 13,768
City Manager 381,753 371,900 452,663 480,616
City Attorney 190,425 113,026 127,566 127,532
Economic Development 488,429 412,919 - -
Total General Government Expenditures 1,429,774 1,413,105 1,040,087 1,108,835
General Services 143,535 233,457 214,270 214,370
Franchise 84,082 98,606 157,361 134,413
Contingencies - 240,309 387,953 249,500
Retiree Benefits 495,339 1,779,771 574,261 662,816
Total Non- departmental Expenditures 722,956 2,352,143 1,333,845 1,261,099
Administration 157,539 154,975 158,394 169,795
Personnel 129,194 190,242 120,933 148,317
Finance 404,485 460,477 467,860 504,396
Total Administrative Services Expenditures 691,218 805,694 747,187 822,509
Inspection 713,644 802,479
Code Enforcement 113,137 126,501
Total Building Department Expenditures 826,781 928,980 - -
Inspection 774,858 842,514
Code Enforcement 119,284 126,737
Traffic Control Maintenance 219,279 223,051
Street Lighting 361,170 362,542
Parks/ Grounds Maintenance 1,199,335 1,288,763
Cemetery Maintenance 43,969 45,662
Open Space Maintenance 88,969 90,758
Public Facilities Maintenance 147,615 151,763
City Hall Building Maintenance 0 0
Maintenance Services 733,716 795,351
Total Public Works Expenditures - - 3,688,195 3,927,141
City of Martinez Page 34
Budget for Fiscal Years 2007- 08 and 2008- 09
2005/ 06 2006/ 07 2007/ 08 2008/ 09
Actual Budget Budget Budget
Police Administration 1,087,988 1,328,209 1,377,740 1,486,149
Investigative Services 1,420,552 1,430,060 1,460,263 1,557,613
Support Services 1,256,479 1,363,346 1,422,890 1,528,528
Traffic Enforcement - Patrol 497,994 425,067 545,594 596,227
Field Services - Patrol 4,058,819 4,379,333 4,969,286 5,118,285
Emergency Services 20,624 24,980 21,535 20,955
Total Police Department Expenditures 8,342,456 8,950,995 9,797,308 10,307,758
Community Development 179,938 284,694 271,689 299,173
Economic Development 419,703 329,065
Planning 488,112 564,310 553,253 598,023
Engineering 324,434 322,295 309,243 348,292
Traffic Control Maintenance 218,530 270,096
Street Lighting 325,410 404,314
Parks/ Grounds Maintenance 978,700 1,197,260
Cemetery Maintenance 34,838 37,812
Open Space Maintenance 61,682 66,942
Public Facilities Maintenance 121,398 173,200
City Hall Building Maintenance 0 0
Maintenance Services 666,216 146,624
Community Services Administration 328,495 372,932 473,916 509,061
Cultural & Arts 191,857 223,735 115,465 117,905
General Recreation 54,033 72,446 59,518 61,116
Municipal Swimming Pool 144,583 169,874 117,706 120,837
Amphitheatre 20,516 55,183 30,136 30,983
Day Care 91,045 112,142 103,253 103,306
Sports Programs 87,857 71,014 90,174 92,717
Senior Center Programs 291,560 320,979 322,757 337,130
Alzheimer Respite 6,324 8,636 8,472 8,900
Total Community Development 4,615,527 4,874,488 2,875,286 2,956,508
Total General Fund Operating 16,628,713 19,325,405 19,481,908 20,383,849
Transfers Out 2,205,776 1,503,971 785,976 473,195
TOTAL GENERAL FUND 18,834,489 20,829,376 20,267,884 20,857,044
City of Martinez Page 35
Budget for Fiscal Years 2007- 08 and 2008- 09
2005/ 06 2006/ 07 2007/ 08 2008/ 09
Actual Budget Budget Budget
ENTERPRISE FUNDS
Water System
Water Administration $ 3,250,238 $ 1,689,838 $ 1,748,281 $ 1,856,667
Water Treatment 4,292,291 4,735,396 4,782,205 4,969,233
Water Distribution 1,351,813 1,827,910 1,653,199 1,727,325
Transfers Out 184,450 131,267 79,870 72,724
Capital Improvement Program 907,305 5,054,336 2,550,000 900,000
Debt Service 988,719 892,661 893,709 894,326
Total Water System 10,974,816 14,331,408 11,707,263 10,420,276
Marina
Administraion 272,549 108,821 131,534 136,732
Operations 23,636 34,023 84,242 86,413
Capital Improvement Program 189,226 525,000 290,000 -
Debt Service 88,594 80,000 80,000 80,000
Total Marina 574,005 747,844 585,776 303,145
Parking Services
Parking Services 418,827 494,881 372,123 400,470
Capital Projects 14,326 - - -
Total Parking Services 433,152 494,881 372,123 400,470
TOTAL ENTERPRISE FUNDS 11,981,973 15,574,133 12,665,162 11,123,891
DEBT SERVICE
Debt Service 255,823 253,306 254,256 259,519
TOTAL DEBT SERVICE FUND $ 255,823 $ 253,306 $ 254,256 $ 259,519
City of Martinez Page 36
Budget for Fiscal Years 2007- 08 and 2008- 09
2005/ 06 2006/ 07 2007/ 08 2008/ 09
Actual Budget Budget Budget
SPECIAL REVENUE FUNDS
Public Safety
OTS Impaired Driver Grant 64,070 174,744 - -
COPS In School 35,000 - - -
Federal Block Grant 156 - - -
Seatbelt Grant 14,998 - - -
State COPS In School Grant 20,174 - - -
ABC Grant - 45,182 - -
SLESF 54,914 130,288 75,000 100,000
911 Equipment Grants 1,250 2,442 - -
Swat Fund 3,208 3,792 - -
Asset Seizure 13,938 27,708 - -
Canine Fund - 6,306 - -
Homeland Security Grant - 24,250 - -
Total Public Safety 207,708 414,712 75,000 100,000
NPDES
Municipal Maintenance 187,827 239,514 152,014 187,892
Agency Administration 267,797 295,042 300,196 308,360
Transfers Out 50,000 50,650 75,000 75,000
Total NPDES 505,625 585,206 527,210 571,252
Measure C
Measure C - Local 96,625 131,144 188,791 192,931
Transfers Out 713,825 537,494 450,000 400,000
Total Measure C 810,450 668,638 638,791 592,931
Gas Tax
Street Maintenance 254,942 430,574 331,703 323,267
Arterial Maintenance 102,195 79,175 169,963 176,097
Transfers Out 570,000 260,000 200,000 200,000
Total Gas Tax 927,136 769,749 701,667 699,364
Traffic Congestion Relief
Transfers Out 75,000 363,875 - -
Total Traffic Congestion Relief 75,000 363,875 - -
City of Martinez Page 37
Budget for Fiscal Years 2007- 08 and 2008- 09
2005/ 06 2006/ 07 2007/ 08 2008/ 09
Actual Budget Budget Budget
Mitigation Fees
Traffic - - 45,000 255,000
Park In Lieu 27,500 253,400 150,000 -
Child Care - 15,000 - -
Zone 5 Drainage - 95,700 15,000 -
Cultural & arts - 100,000 100,000 -
Police Facilities - - - -
Park & Recreation 6,615 11,385 50,000 -
Total Mitigation Fees 34,115 475,485 360,000 255,000
Lighting & Landscape
Village Oaks 4,432 5,094 5,250 5,300
Muir Station 8,589 9,777 9,550 9,650
Creekside 4,677 11,923 6,100 6,125
Brittany Hills 65,414 29,549 71,150 73,150
Vista Oaks 17,131 16,381 18,400 18,900
Costco Center 7,848 7,186 8,250 8,450
Terra Vista 4,802 6,224 7,600 7,900
LL AD 2003 23,267 12,839 24,750 25,050
Total Lighting & Landscape 136,160 98,973 151,050 154,525
TOTAL SPECIAL REVENUE FUNDS 2,696,193 3,376,638 2,453,717 2,373,073
INTERNAL SERVICE FUNDS
Equipment Replacement
Equipment Replacement 863,783 1,008,879 1,168,202 1,255,419
Total Equipment Replacement 863,783 1,008,879 1,168,202 1,255,419
Information Systems
Information Systems 383,638 423,397 639,029 474,564
Total Information Systems 383,638 423,397 639,029 474,564
TOTAL INTERNAL SERVICE FUNDS 1,247,421 1,432,276 1,807,231 1,729,984
City of Martinez Page 38
Budget for Fiscal Years 2007- 08 and 2008- 09
2005/ 06 2006/ 07 2007/ 08 2008/ 09
Actual Budget Budget Budget
CAPITAL PROJECTS
Drainage
Annual Storm Drain Project 82,891 172,228 - 50,000
Alhambra Creek Channel Maintenance - 62,712 25,000 25,000
Alhambra Creek Channel Silt Removal - 20,000 180,000 -
Alhambra Way Creek Bank Repair - 70,000 - -
Total Drainage 82,891 324,940 205,000 75,000
Intermodal
Intermodal: DiMaggio Landscape 336,790 97,052 - -
Ferry Shelter 2,261 81,654 - -
Intermodal: Phase 3 - 275,000 - -
Total Intermodal 339,050 453,706 - -
Public Buildings & Community Programs
Kiwanis Building Upgrade 200,186 77,883 - -
Amphitheater - 50,000 - -
Rankin Pool Repairs 2,973 - 217,027 -
9/ 11 Memorial - 44,925 - -
Alhambra Creek Plaza Improvements - 50,000 - -
Old Train Depot - 100,000 100,000 -
Senior Center Improvements - - 35,000 -
General Plan - - 300,000 300,000
Total Pub Bldgs & Comm Prg. 203,159 322,808 652,027 300,000
Parks and Trails
Bay Trail II 20,721 93,585 - -
Hidden Valley/ Hidden Lakes Park - 300,275 - -
Waterfront Road Park Site 7,046 180,006 - -
Hidden Lakes Open Space Bridge 29,899 522,636 - -
Open Space Slide Repairs 84,997 20,205 - -
Nancy Boyd Park - 50,000 200,000 -
Total Parks and Trails 142,663 1,166,707 200,000 -
City of Martinez Page 39
Budget for Fiscal Years 2007- 08 and 2008- 09
2005/ 06 2006/ 07 2007/ 08 2008/ 09
Actual Budget Budget Budget
Streets
Annual Pavement Mgt. 517,038 1,435,957 400,000 500,000
Beautification - 61,676 - -
Alhambra Avenue Improvements 413,927 5,610,231 - -
Downtown Utility Underground 2,471 1,307,529 73,750 -
Marina Vista Phase II - 787,494 - -
Alhambra Avenue Paving 623,828 137,069 - -
Alhambra Avenue Overlay Project - 50,000 150,000 -
Railroad Quiet Zone - - 10,000 -
Vine Hill Safety 679 64,767 - -
Green Street Bridge Trail - 54,388 - -
Ward Street Bridge Trail - 35,526 - -
Main Street Streetscape - - - 25,000
Downtown Tree Lighting - - 100,000 -
Hwy 4/ Alhambra Ave. Beautification - - - 35,000
Hillside Drive Emergency Access - - - 50,000
Traffic Signal- Arnold @ Pacheco - - 45,000 255,000
Total Streets 1,557,944 9,544,637 778,750 865,000
TOTAL CAPITAL PROJECTS 2,325,708 11,812,798 1,835,777 1,240,000
TOTAL EXPENDITURES ALL FUNDS 37,341,607 53,278,527 39,284,027 37,583,510
City of Martinez Page 40
Budget for Fiscal Years 2007- 08 and 2008- 09
STAFFING SUMMARY
FISCAL YEAR 2007- 08 FISCAL YEAR 2008- 09
General Government 2.26% 3.0 General Government 2.26% 3.0
Administrative Services 8.28% 11.0 Administrative Services 8.28% 11.0
Public Works 25.60% 34.0 Public Works 25.60% 34.0
Police 41.42% 55.0 Police 41.42% 55.0
Community & Economic 11.90% 15.8 Community & Economic 11.90% 15.8
Water System 9.79% 13.0 Water System 9.79% 13.0
Parking 0.75% 1.0 Parking 0.75% 1.0
Total Staffing 132.8 Total General Fund 132.8
General Government Administrative Services
Public Works Police
Community & Economic Water System
Parking
General Government Administrative Services
Public Works Police
Community & Economic Water System
Parking
City of Martinez Page 41
SUMMARY OF POSITIONS
BUDGETED BUDGETED BUDGETED BUDGETED
2005- 06 2006- 07 2007- 08 2008- 09
GENERAL GOVERNMENT
City Manager 1.0 1.0 1.0 1.0
Economic Development Director 1.0 1.0
Secretary to City Manager 1.0 1.0 1.0 1.0
Deputy City Clerk 1.0 1.0 1.0 1.0
4.0 4.0 3.0 3.0
ADMINISTRATIVE SERVICES
Assistant City Manager 1.0 1.0 1.0 1.0
Sr. Management Analyst 1.0 1.0 1.0
Management Analyst 1.0
Personnel Technician 1.0 1.0 1.0 1.0
Finance Manager 1.0 1.0 1.0 1.0
Accountant 1.0 1.0 1.0 1.0
Senior Account Technician 2.0 2.0 2.0 2.0
Account Technician III 1.0 1.0 1.0 1.0
Account Technician II 2.0 2.0 2.0 2.0
Information Systems Specialist 1.0 1.0 1.0 1.0
11.0 11.0 11.0 11.0
PUBLIC WORKS DEPARTMENT
Public Works Director 1.0 1.0 1.0 1.0
Deputy Public Works Director 1.0 1.0 1.0
Chief Building Inspector 1.0
Sr. Building Inspector 1.0 1.0
Construction Inspector 1.0 1.0 1.0 1.0
Code Enforcement Inspector 1.0 1.0 1.0 1.0
Building Inspector II 2.0 2.0 2.0 2.0
Permit Technician I 1.0 1.0 1.0 1.0
Public Works Superintendent 1.0 1.0 1.0 1.0
Maintenance Supervisor 2.0 2.0 2.0 2.0
City of Martinez
Page 42
BUDGETED BUDGETED BUDGETED BUDGETED
2005- 06 2006- 07 2007- 08 2008- 09
PUBLIC WORKS DEPARTMENT ( continued from previous page)
Maintenance Lead Worker 3.0 3.0 3.0 3.0
Maintenance Worker II 4.0 4.0 4.0 4.0
Maintenance Worker I 2.0 1.0 1.0 2.0
General Laborer 2.0 2.0 1.0 0.0
Equipment Mechanic 2.0 2.0 2.0 2.0
Account Technician II 1.0 1.0 1.0 1.0
Senior Custodian 1.0 1.0 1.0 1.0
Park Supervisor 1.0 1.0 1.0 1.0
Park Lead Caretaker 3.0 3.0 3.0 3.0
Park Caretaker II 2.0 2.0 3.0 4.0
Park Caretaker I 2.0 3.0 3.0 2.0
33.0 33.0 34.0 34.0
POLICE DEPARTMENT
Police Chief 1.0 1.0 1.0 1.0
Police Commander 2.0 2.0 2.0 2.0
Police Sergeant 5.0 5.0 6.0 6.0
Police Officer 31.0 31.0 30.0 30.0
Records Supervisor 1.0 1.0 1.0 1.0
Dispatch Supervisor 1.0 1.0 1.0 1.0
Police Clerk Dispatcher 6.0 6.0 6.0 6.0
Administrative Secretary 1.0 1.0 1.0 1.0
Evidence/ Property Technician 1.0 1.0 1.0 1.0
Police Assistant 4.0 4.0 4.0 4.0
Records Clerk 2.0 2.0 2.0 2.0
55.0 55.0 55.0 55.0
COMMUNITY and ECONOMIC DEVELOPMENT DEPARTMENT
Assistant City Manager 1.0 1.0 1.0 1.0
Deputy Community Development Director 1.0 1.0 1.0 1.0
Economic Development Director 1.0 1.0
Deputy Director Parks & Community Services 1.0 1.0 1.0 1.0
City of Martinez
Page 43
BUDGETED BUDGETED BUDGETED BUDGETED
2005- 06 2006- 07 2007- 08 2008- 09
COMMUNITY and ECONOMIC DEVELOPMENT DEPARTMENT ( continued from previous page)
Administrative Aide III 3.0 3.0 3.0 3.0
Senior Planner 1.0 1.0 1.0 1.0
Assistant Planner 1.0 1.0 1.0
Planning Technician 1.0
City Engineer 1.0 1.0 1.0 1.0
Senior Civil Engineer 1.0 1.0 1.0 1.0
Associate Civic Engineer 1.0 1.0 1.0 1.0
Assistant Engineer 1.0 1.0 1.0
Junior Civil Engineer 1.0
Recreation Supervisor 1.0 1.0 1.0 1.0
Senior Citizen Supervisor 1.0 1.0 1.0 1.0
Senior Citizen Coordinator 0.8 0.8 0.8 0.8
14.8 14.8 15.8 15.8
WATER SYSTEM
Water Superintendent 1.0 1.0 1.0 1.0
Assistant Water Superintendent 1.0 1.0 1.0 1.0
Senior Meter Service Worker 1.0 1.0 1.0 1.0
Meter Service Worker 1.0 1.0 1.0 1.0
Meter Repair Worker 1.0 1.0 1.0 1.0
Senior Instrument Technician 1.0 1.0 1.0 1.0
Instrument Technician 1.0 1.0 1.0 1.0
Water Operations Supervisor 1.0 1.0 1.0 1.0
Water Plant Operator II 2.0 1.0 1.0 1.0
Water Plant Operator I 3.0 3.0 4.0 4.0
Water Plant Operator in Training 1.0
13.0 13.0 13.0 13.0
PARKING
Parking Meter Maintenance Worker 1.0 1.0 1.0 1.0
1.0 1.0 1.0 1.0
TOTAL PERSONNEL 131.8 131.8 132.8 132.8
City of Martinez
Page 44
Budget for Fiscal Years 2007- 08 and 2008- 09
2005/ 06 2006/ 07 2007/ 08 2008/ 09
Actuals Budget Budget Budget
Revenues $ 1 9,955,412 $ 2 0,377,857 $ 1 9,789,119 $ 2 0,397,293
Expenditures 1 6,628,713 1 9,325,405 1 9,481,908 2 0,383,849
Excess of Revenues/( Expenditures) 3,326,699 1,052,452 307,211 13,444
Other Sources
Transfers In 0 1 00,000 5 0,000 0
Transfers Out ( 2,205,776) ( 1,503,971) ( 785,976) ( 473,195)
Total Other Sources ( Uses) ( 2,205,776) ( 1,403,971) ( 735,976) ( 473,195)
Beginning Undesignated Fund Balance 5 ,232,178 6 ,353,101 6 ,001,582 5 ,572,817
Ending Undesignated Fund Balance $ 6,353,101 $ 6,001,582 $ 5,572,817 $ 5,113,066
GENERAL FUND - FUND BALANCE
City of Martinez Page 45
Budget for Fiscal Years 2007- 08 and 2008- 09
GENERAL FUND TRANSFER SUMMARY
Transfer In Transfer In Transfer In Transfer In
( Transfer Out) ( Transfer Out) ( Transfer Out) ( Transfer Out)
To Fund From Fund Purpose 2005/ 06 2006/ 07 2007/ 08 2008/ 09
Transfers In
General Fund Designated Reserves Loan to Willows Theatre $ 1 00,000
General Fund Designated Reserves Economic Dev. & Marketing Plan $ 5 0,000
Sub- Total Transfer In $ - $ 1 00,000 $ 5 0,000$ -
Transfers Out
Transfer to Other Funds
Water System General Fund Funding of Lifeline for Water ( 20,635) ( 20,635) ( 23,195) ( 23,195)
Information Ssytems General Fund Equipment from Comcast Grant ( 137,781)
Landscape District General Fund Lighting & Landscape ( 5,500) ( 13,500)
Sub- total transfers to other funds ( 26,135) ( 34,135) ( 160,976) ( 23,195)
Capital Projects General Fund Pavement Management Projects ( 250,000) ( 105,000)
Capital Projects General Fund 911 Monument ( 15,000) ( 15,000)
Capital Projects General Fund Open Space Slide Repairs ( 46,000)
Capital Projects General Fund Waterfront Road Park ( 25,000)
Capital Project General Fund Alhambra Creek Plaza Improvements ( 50,000)
Capital Project General Fund Railroad Quiet Zone ( 10,000)
Capital Project General Fund General Plan Update ( 200,000) ( 200,000)
Capital Project General Fund Alhambra Creek Silt Removal ( 115,000)
Capital Project General Fund Hillside Drive Emergency Access ( 50,000)
Sub- total transfers to capital projects ( 336,000) ( 170,000) ( 325,000) ( 250,000)
Transfer to Designated Reserves
Designated Reserves General Fund Retiree Benefits ( 368,641) ( 435,937) ( 300,000) ( 200,000)
Designated Reserves General Fund Future Pension Benefit Costs ( 100,000) ( 150,000)
Designated Reserves General Fund Peg Access ( 438,899)
Designated Reserves General Fund Emergency Equipment ( 100,000)
Designated Reserves General Fund CIP ( 650,000)
Designated Reserves General Fund Legal ( 500,000)
Designated Reserves General Fund Loan to Marina ( 67,575)
Designated Reserves General Fund Insurance ( 125,000) ( 207,425)
Sub- total transfers to designated reserves ( 1,843,641) ( 1,299,836) ( 300,000) ( 200,000)
Sub- Total Transfer Out ( 2,205,776) ( 1,503,971) ( 785,976) ( 473,195)
TOTAL INTERFUND TRANSFERS $ ( 2,205,776) $ ( 1,403,971) $ ( 735,976)$ ( 473,195)
City of Martinez Page 46
Budget for Fiscal Years 2007- 08 and 2008- 09
GENERAL FUND REVENUES
FISCAL YEAR 2007- 08 FISCAL YEAR 2008- 09
Taxes 83.71% 16,608,005 Taxes 84.85% 17,307,343
License, Permits & Fees 3.40% 674,000 License, Permits & Fees 3.35% 684,000
Fines & Forfeitures 1.53% 303,000 Fines & Forfeitures 1.49% 303,000
Intergovernmental 4.02% 798,350 Intergovernmental 3.91% 798,150
Charges for Services 3.76% 746,500 Charges for Services 3.66% 746,500
Use of Money & Property 2.50% 496,000 Use of Money & Property 1.94% 396,000
Other Revenue 0.82% 163,264 Other Revenue 0.80% 162,300
Transfers In 0.25% 50,000 Transfers In 0.00% 0
Total General Fund $ 19,839,119 Total General Fund $ 20,397,293
Taxes License, Permits & Fees
Fines & Forfeitures Intergovernmental
Charges for Services Use of Money & Property
Other Revenue
Taxes License, Permits & Fees
Fines & Forfeitures Intergovernmental
Charges for Services Use of Money & Property
Other Revenue
City of Martinez Page 47
Budget for Fiscal Years 2007- 08 and 2008- 09
GENERAL FUND - REVENUES
2005/ 06 2006/ 07 2007/ 08 2008/ 09
Actual Projected Budget Budget
Taxes
4111 Property Tax $ 6 ,048,835 $ 6 ,442,000 $ 6 ,764,100 $ 7 ,169,946
4199 State Tax Shift ( 399,067)
4115 Sales & Use Tax 3 ,196,164 3 ,180,000 3 ,447,018 3 ,584,899
4116 Sales Tax In- Lieu 1 ,075,115 1 ,137,617 1 ,137,617 1 ,160,369
4117 VLF Property Tax Swap 2 ,387,675 2 ,425,000 2 ,473,500 2 ,522,970
4121 Transient Occupancy Tax 2 96,063 2 65,000 2 70,300 2 75,706
4122 Business License Tax 4 85,249 5 00,000 5 10,000 5 20,200
4123 Franchise Fees 1 ,294,839 1 ,300,000 1 ,355,000 1 ,395,000
4124 Document Transfer Tax 2 74,394 2 75,625 2 81,138 2 86,761
4130 Water System In- Lieu Tax 3 34,995 3 51,745 3 69,332 3 91,492
Total Taxes $ 1 4,994,262 $ 1 5,876,987 $ 1 6,608,005 $ 1 7,307,343
License, Permit & Fees
4430 Building Permits 4 56,965 4 41,764 4 95,000 5 00,000
4430.1 Accela Software/ Micro- film Fees 7 ,615 7 ,500 4 ,000 4 ,000
4440 Mechanical Permits 1 53,014 1 55,436 1 75,000 1 80,000
Total License, Permit & Fees $ 6 17,594 $ 6 04,700 $ 6 74,000 $ 6 84,000
Fines & Forfeitures
4281 Court Fines 3 6,065 4 0,000 4 0,000 4 0,000
4282 Traffic Safety Fund 4 0,257 4 5,000 4 5,000 4 5,000
4283 Parking Citations 1 21,510 1 50,000 1 50,000 1 50,000
4285 Tow Releases 5 3,061 4 0,000 4 0,000 4 0,000
4287 Code Enforcement Citations 3 00
4290 Abandoned Vehicles 2 5,273 2 8,000 2 8,000 2 8,000
Total Fines & Forfeitures $ 2 76,466 $ 3 03,000 $ 3 03,000 $ 3 03,000
City of Martinez Page 48
Budget for Fiscal Years 2007- 08 and 2008- 09
2005/ 06 2006/ 07 2007/ 08 2008/ 09
Actual Projected Budget Budget
Intergovernmental Agencies
4311 Public Safety Sales Tax Prop 172 401,575 401,458 405,000 410,000
4330 Motor Vehicle- In- Lieu VLF 270,844 1 79,008 2 40,000 2 44,800
4335 Off Highway 1,387 1 ,200 1 ,350 1 ,350
4340 Homeowners Property Tax Relief 71,928 7 5,000 7 5,000 7 5,000
4521 State Grant- POST Reimbursement 34,848 4 1,650 5 0,000 4 0,000
4530 State Mandates 59,259 2 55,820 2 5,000 2 5,000
4531.1 Bulletproof Vest Grant 2 ,000 2 ,000 2 ,000
4380 Booking Fees Reimbursement 1 11,180
4535.6 CDBG Grant
4523 State Grants 1 1,719 2 1,230
Total Intergovernment Revenues $ 8 51,560 $ 1 ,088,546 $ 7 98,350 $ 7 98,150
Charges for Service
4450 Planning Fees 193,025 110,000 80,000 80,000
4621 Public Works Inspections 187,069 140,000 150,000 150,000
4622 Engineering Plan Check Fees 248,151 170,000 150,000 150,000
4631 Police Services 24,894 30,000 30,500 30,500
4644.5 Field Usage Fees 15,757 10,000 10,000 10,000
4643 General Recreation Fees 3 2,568 3 0,280 3 5,000 3 5,000
4643.1 Recreation Class Fees 2 6,782 3 6,000 3 6,000 3 6,000
4644.1 Sports Programs 3 6,845 5 0,500 4 0,000 4 0,000
4644.2 Swimming Pool 4 6,054 4 3,500 4 5,000 4 5,000
4644.3 Tournament Revenue 3 3,808 5 ,000 1 5,000 1 5,000
4649 Day Care Fees 1 30,700 1 30,000 1 30,000 1 30,000
4651 Planning Plan Check Fees 2 5,942 3 0,600 2 5,000 2 5,000
Total Charges for Services $ 1 ,001,595 $ 7 85,880 $ 7 46,500 $ 7 46,500
City of Martinez Page 49
Budget for Fiscal Years 2007- 08 and 2008- 09
2005/ 06 2006/ 07 2007/ 08 2008/ 09
Actual Projected Budget Budget
Use of Money & Property
4752 Park Rental 1 7,298 $ 2 0,000 $ 2 0,000 $ 2 0,000
4753 Concession 5 ,220 3 ,300 4 ,000 4 ,000
4701 Interest Income 4 43,411 4 95,000 4 50,000 3 50,000
4750 Rental Income 2 1,329 2 8,500 1 8,000 1 8,000
4751 Senior Center Rental 4 ,035 4 ,600 4 ,000 4 ,000
4760 Sale of Property
Total Use of Money & Property $ 4 91,293 $ 5 51,400 $ 4 96,000 $ 3 96,000
Other Revenue
4815 Water Systen Admin Fee 8 5,701 8 9,129 8 9,129 8 9,129
4872 Solid Waste 7 06 6 00 6 00 6 00
4650 Maps & Publications 3 00 3 00 3 00
4825 Interest Payment on Loan 1 4,096 4 8,235 4 7,271
4870 Miscellaneous Revenue 1 ,380,188 9 7,494 1 0,000 1 0,000
4875 Refunds and Rebates 1 9,274 5 ,000 5 ,000 5 ,000
4875.2 Workers Comp/ Liability Rebate 1 81,793 3 91,141 1
4830 Restitution, Damage & Recoveries 6 ,019 5 ,000 5 ,000
4802 Donations & Contributions 3 4,865 5 83,680 5 ,000 5 ,000
Total Other Revenue $ 1 ,722,642 $ 1 ,167,344 $ 1 63,264 $ 1 62,300
Sub- total Operating Revenues $ 1 9,955,412 $ 2 0,377,857 $ 1 9,789,119 $ 2 0,397,293
4001 Transfers In 100,000 50,000
TOTAL REVENUE GENERAL FUND $ 19,955,412 $ 2 0,477,857 $ 19,839,119 $ 20,397,293
1. In 2007/ 08 and 2008/ 09 expense is shown net of rebates.
City of Martinez Page 50
Budget for Fiscal Years 2007- 08 and 2008- 09
GENERAL FUND EXPENDITURES
FISCAL YEAR 2007- 08 FISCAL YEAR 2008- 09
General Government 5.13% 1,040,087 General Government 5.32% 1,108,835
Non- Departmental 6.58% 1,333,845 Non- Departmental 6.05% 1,261,099
Administrative Services 3.69% 747,187 Administrative Services 3.94% 822,509
Public Works 18.20% 3,688,195 Public Works 18.83% 3,927,141
Police 48.34% 9,797,308 Police 49.42% 10,307,758
Community Development 14.19% 2,875,286 Community Development 14.18% 2,956,508
Transfers Out 3.88% 785,976 Transfers Out 2.27% 473,195
Total General Fund $ 20,267,884 Total General Fund $ 20,857,044
General Government Non- Departmental
Administrative Services Public Works
Police Community Development
Transfers Out
General Government Non- Departmental
Administrative Services Public Works
Police Community Development
Transfers Out
City of Martinez Page 51
Budget for Fiscal Years 2007- 08 and 2008- 09
GENERAL FUND EXPENDITURES BY DEPARTMENT
2005/ 06 2006/ 07 2007/ 08 2008/ 09
Actual Budget Budget Budget
0100101 City Council 238,091 341,022 304,639 317,115
0100102 City Clerk 120,700 162,516 142,833 169,804
0100103 City Treasurer 10,377 11,722 12,385 13,768
0100104 City Manager 381,753 371,900 452,663 480,616
0100105 City Attorney 190,425 113,026 127,566 127,532
0100106 Economic Development 488,429 412,919 - 1 -
Total General Government Expenditures 1,429,774 1,413,105 1,040,087 1,108,835
0100201 General Services 143,535 233,457 214,270 214,370
0100202 Franchise 84,082 98,606 157,361 134,413
0100203 Contingencies - 240,309 387,953 249,500
0100204 Retiree Benefits 495,339 1,779,771 574,261 662,816
Total Non- departmental Expenditures 722,956 2,352,143 1,333,845 1,261,099
0100401 Administration 157,539 154,975 158,394 169,795
0100402 Personnel 129,194 190,242 120,933 148,317
0100404 Finance 404,485 460,477 467,860 504,396
Total Administrative Services Expenditures 691,218 805,694 747,187 822,509
0100502 Inspection 713,644 802,479
0100503 Code Enforcement 113,137 126,501
Total Building Department Expenditures 826,781 928,980 - 2 -
0100502 Inspection 774,858 842,514
0100503 Code Enforcement 119,284 126,737
0100710 Traffic Control Maintenance 219,279 223,051
0100712 Street Lighting 361,170 362,542
0100720 Parks/ Grounds Maintenance 1,199,335 1,288,763
0100723 Cemetery Maintenance 43,969 45,662
City of Martinez Page 52
Budget for Fiscal Years 2007- 08 and 2008- 09
2005/ 06 2006/ 07 2007/ 08 2008/ 09
Actual Budget Budget Budget
0100724 Open Space Maintenance 88,969 90,758
0100730 Public Facilities Maintenance 147,615 151,763
0100790 City Hall Building Maintenance - 3 -
0100791 Maintenance Services 733,716 795,351
Total Public Works Expenditures - - 3,688,195 4 3,927,141
0100601 Police Administration 1,087,988 1,328,209 1,377,740 1,486,149
0100602 Investigative Services 1,420,552 1,430,060 1,460,263 1,557,613
0100603 Support Services 1,256,479 1,363,346 1,422,890 1,528,528
0100604 Traffic Enforcement - Patrol 497,994 425,067 545,594 596,227
0100605 Field Services - Patrol 4,058,819 4,379,333 4,969,286 5,118,285
0100607 Emergency Services 20,624 24,980 21,535 20,955
Total Police Department Expenditures 8,342,456 8,950,995 9,797,308 10,307,758
0100701 Community Development 179,938 284,694 271,689 299,173
0100702 Economic Development - - 419,703 1 329,065
0100703 Planning 488,112 564,310 553,253 598,023
0100704 Engineering 324,434 322,295 309,243 348,292
0100710 Traffic Control Maintenance 218,530 270,096
0100712 Street Lighting 325,410 404,314
0100720 Parks/ Grounds Maintenance 978,700 1,197,260
0100723 Cemetery Maintenance 34,838 37,812
0100724 Open Space Maintenance 61,682 66,942
0100730 Public Facilities Maintenance 121,398 173,200
0100790 City Hall Building Maintenance 0 0
0100791 Maintenance Services 666,216 146,624
0100801 Community Services Administration 328,495 372,932 473,916 509,061
0100802 Cultural & Arts 191,857 223,735 115,465 117,905
0100803 General Recreation 54,033 72,446 59,518 61,116
0100804 Municipal Swimming Pool 144,583 169,874 117,706 120,837
0100805 Amphitheatre 20,516 55,183 30,136 30,983
0100806 Day Care 91,045 112,142 103,253 103,306
City of Martinez Page 53
Budget for Fiscal Years 2007- 08 and 2008- 09
2005/ 06 2006/ 07 2007/ 08 2008/ 09
Actual Budget Budget Budget
0100808 Sports Programs 87,857 71,014 90,174 92,717
0100809 Senior Center Programs 291,560 320,979 322,757 337,130
0108091 Alzheimer Respite 6,324 8,636 8,472 8,900
Total Community Development 4,615,527 4,874,488 2,875,286 2,956,508
Total General Fund Operating 16,628,713 19,325,405 19,481,908 20,383,849
Transfers Out 2,205,776 1,503,971 785,976 473,195
Total General Fund Expenditures &
Transfers 18,834,489 20,829,376 20,267,884 20,857,044
1. Starting in 2007/ 08 Economic Development was moved to Community Development.
2. Starting in 2007/ 08 Building Department was moved to Public Works.
3. City Hall Building Maintenance costs are distributed among the departments located in City Hall.
4. Starting in 2007/ 08 Maintenance Services divisions were moved from Community Development to Public Works.
City of Martinez Page 54
Budget for Fiscal Years 2007- 08 and 2008- 09
Actual Actual Actual Actual Actual Actual Actual Projected Budget Budget
Description 1999/ 00 2000/ 01 2001/ 02 2002/ 03 2003/ 04 2004/ 05 2005/ 06 2006/ 07 2007/ 08 2008/ 09
Property Taxes 4,056,308 4,454,216 4,435,184 4,591,561 5,072,309 5,603,872 6,048,835 6,442,000 6,764,100 7,169,946
State Tax Shift - ERAF III ( 399,067) ( 399,067)
Sales Tax 3,106,403 2,537,196 3,730,588 2,981,530 3,683,973 3,770,933 4,271,279 4,317,617 4,584,635 4,745,268
VLF Property Tax Swap 1,971,541 2,387,675 2,425,000 2,473,500 2,522,970
Franchise Fees 772,739 834,981 883,750 926,379 962,045 946,323 1,294,839 1,300,000 1,355,000 1,395,000
Other Taxes 1,108,142 1,171,227 1,229,572 1,223,032 1,205,727 1,328,281 1,390,701 1,392,370 1,430,770 1,474,159
Licenses, Permits and Fees 557,888 545,180 380,802 381,300 343,468 462,333 617,594 604,700 674,000 684,000
Fines & Forfeitures 189,891 229,903 280,697 387,676 224,370 306,180 276,466 303,000 303,000 303,000
Intergovernmental Agencies 2,681,056 2,717,372 2,823,289 3,307,920 2,227,012 1,404,571 851,560 1,088,546 798,350 798,150
Charges for Services 617,432 612,675 674,532 593,072 604,928 686,358 1,001,595 785,880 746,500 746,500
Use of Money and Property 260,653 505,929 373,688 232,712 167,824 275,192 491,293 551,400 496,000 396,000
Other Revenue 1,233,077 414,728 454,247 262,239 157,940 124,021 1,722,642 1,167,344 163,264 162,300
Total Operating 14,583,589 14,023,407 15,266,349 14,887,421 14,649,595 16,480,540 19,955,412 20,377,857 19,789,119 20,397,293
Transfer In from Other Funds 9,023 6,000 8,093 213,318 150,000 100,000 50,000
Total General Fund Revenues 14,592,612 14,029,407 15,274,442 15,100,739 14,799,595 16,480,540 19,955,412 20,477,857 19,839,119 20,397,293
GENERAL FUND 10 YEAR HISTORY OF REVENUES
City of Martinez
Page 55
Budget for Fiscal Years 2007- 08 and 2008- 09
Actual Actual Actual Actual Actual Actual Actual Projected Budget Budget
Description 1999/ 00 2000/ 01 2001/ 02 2002/ 03 2003/ 04 2004/ 05 2005/ 06 2006/ 07 2007/ 08 2008/ 09
General Government 1,111,298 1,419,168 981,212 801,417 791,443 827,226 1,429,774 1,413,105 1,040,087 1,108,835
Non Departmental 643,098 450,757 672,191 1,157,970 583,170 262,262 722,956 2,352,143 1,333,845 1,261,099
Administrative Services 596,745 402,692 578,413 596,296 691,218 805,694 747,187 822,509
Community Development 961,277 1,304,433 4,182,718 4,171,614 4,458,028 4,547,174 4,615,527 4,874,488 2,875,286 2,956,508
Community Services 918,710 1,117,326
Public Works 1,384,804 1,445,886 3,688,195 3,927,141
Building Department 580,976 609,678 618,245 763,635 826,781 928,980
Police Services 5,793,758 5,924,990 6,505,642 7,255,249 7,355,196 8,295,540 8,342,456 8,950,995 9,797,308 10,307,758
Total Operating 10,812,945 11,662,560 13,519,484 14,398,620 14,384,495 15,292,133 16,628,713 19,325,405 19,481,908 20,383,849
Transfer To Other Funds 496,095 422,772 765,575 731,846 1,336,189 938,023 2,205,776 1,503,971 785,976 473,195
Total General Fund Expenditures 11,309,040 12,085,332 14,285,059 15,130,466 15,720,684 16,230,156 18,834,489 20,829,376 20,267,884 20,857,044
Note: The General Fund 10 Year History reflects reorganization of City Departments implemented in 2001/ 02.
1. Prior to 2001/ 02 Administrative Services was included in General Government.
2. Starting in 2001/ 02 Community Services and Public Works is included in Community Development.
3. Prior to 2001/ 02 Building Department was part of Community Development.
4. Starting in 2005/ 06 Economic Development was moved from Community Development to General Government.
5. Starting in 2007/ 08 Maintenance Services was moved from Community Development to Public Works.
6. Starting in 2007/ 08 Building Department was moved to Public Works.
7. Starting in 2007/ 08 Economic Development was moved to Community Development.
GENERAL FUND 10 YEAR HISTORY OF EXPENDITURES
City of Martinez
Page 56
City of Martinez Page 57
GENERAL FUND FOUR YEAR BUDGET PROJECTIONS
2009- 10 TO 2012- 13
Revenues
􀂉 Property tax revenues will increase 3% per year based on the assumption that moderate growth in the State and federal economies
will result in continued marginal growth to the housing market throughout the region.
􀂉 Water System In- Lieu Tax is expected to increase at the same rate as property taxes ( 3% for each year), and VLF Property Tax
Swap, Business License Tax and Franchise Fees will increase 2% each year.
􀂉 Sales Tax and Sales Tax In- Lieu are expected to increase 3%; Documentary Transfer Tax and Transient Occupancy Tax are
projected to increase by 2% annually.
􀂉 Licenses and permits, fines and forfeits, current fees, income from use of property, and other miscellaneous revenues are also
expected to increase by 3% per year.
􀂉 Intergovernmental will increase 3% for Public Safety Sales Tax, Motor Vehicle In- Lieu Tax, and Homeowners' Property Tax
Relief. All other intergovernmental revenues are projected to remain unchanged.
Expenditures
􀂉 Salaries will increase based on current MOU provisions and employee merit increases. Out years assume merit/ COLA
adjustments of 2.5%.
􀂉 Health benefits are projected to increase 14% annually for current employees and 20% for retirees.
􀂉 PERS employer rates ( from PERS Actuarial):
2007- 2008 2008- 2009 2009- 2010 2010- 2011 2011- 2012 2012- 2013
Sworn 33.38% 39.46% 44.69% 46.87% 49.05% 49.05%
Misc JFA 10.84% 10.80% 10.80% 10.80% 10.80% 10.80%
Misc City 10.80% 10.05% 10.05% 10.05% 10.05% 10.05%
In addition, current MOU's provide for the City to pay the employee portion of 7% for Miscellaneous and 9% for Sworn.
Non- salary/ benefit operating expenditures are expected to match anticipated CPI increases of 2.5% annually. One- time expenditures
are not included in future year projections.
Budget for Fiscal Years 2007- 08 and 2008- 09
2006/ 07 2007/ 08 2008/ 09 2009/ 10 2010/ 11 2011/ 12 2012/ 13
Projections Budget Budget Projected Projected Projected Projected
REVENUE
Taxes 15,876,987 16,608,005 17,307,343 17,782,181 18,270,377 18,830,224 19,407,626
Licenses, Permits & Fees 604,700 674,000 684,000 704,520 725,656 747,425 769,848
Fines & Forfeitures 303,000 303,000 303,000 312,090 321,453 331,096 341,029
Intergovernmental 1,088,546 798,350 798,150 830,071 852,649 875,905 899,858
Charges for Services 785,880 746,500 746,500 768,895 791,962 815,721 840,192
Use of Money & Property 551,400 496,000 396,000 407,880 420,116 432,720 445,701
Other Revenue 1,167,344 163,264 162,300 164,850 165,416 118,744 119,360
Total Revenue 20,377,857 19,789,119 20,397,293 20,970,487 21,547,629 22,151,835 22,823,615
EXPENDITURES
General Government 1,413,105 1,040,087 1,108,835 1,100,897 1,128,107 1,157,832 1,190,396
Nondepartmental 2,352,143 1,333,845 1,261,099 1,206,897 1,323,828 1,457,979 1,611,926
Administrative Services 805,694 747,187 822,509 838,306 871,102 897,374 926,795
Community Development 4,874,488 2,875,286 2,956,508 2,778,743 2,839,624 2,938,804 3,045,142
Public Works 3,688,195 3,927,141 4,557,521 4,703,050 4,860,451 5,029,495
Police Services 8,950,995 9,797,308 10,307,758 10,667,284 10,960,727 11,238,884 11,465,762
Building Department 928,980
Total Expenditures 19,325,405 19,481,908 20,383,849 21,149,647 21,826,438 22,551,324 23,269,516
Operating Surplus ( Deficit) 1,052,452 307,211 13,444 ( 179,160) ( 278,809) ( 399,489) ( 445,901)
UNDESIGNATED FUND BALANCE
Beginning Balance 6,353,101 6,001,582 5,572,817 5,113,066 4,760,711 4,308,707 3,736,022
Transfer to Capital Improvements & Programs ( 170,000) ( 325,000) ( 250,000)
Funding of Lifeline for Water ( 20,635) ( 23,195) ( 23,195) ( 23,195) ( 23,195) ( 23,195) ( 23,195)
Transfers In( Out) Other Funds 86,500 ( 87,781) 0
Transfer to Designated Reserves ( 1,299,836) ( 300,000) ( 200,000) ( 150,000) ( 150,000) ( 150,000) ( 150,000)
Undesignated Fund Balance 6,001,582 5,572,817 5,113,066 4,760,711 4,308,707 3,736,022 3,116,926
DESIGNATED FUND BALANCE
Catastrophes 300,000 300,000 300,000 300,000 300,000 300,000 300,000
Contingencies 100,000 100,000 100,000 100,000 100,000 100,000 100,000
Retiree Health Benefits 4,097,260 4,477,130 *
Future Pension Obligations 250,000 250,000 250,000 250,000 250,000 250,000 250,000
Insurance 332,425 332,425 332,425 332,425 332,425 332,425 332,425
Legal 500,000 500,000 500,000 500,000 500,000 500,000 500,000
PEG Access 438,899 438,899 438,899 438,899 438,899 438,899 438,899
Emergency Capital Improvements 100,000 100,000 100,000 100,000 100,000 100,000 100,000
CIP- Texaco Settlement 500,000 60,000
Deferred Maintenance 111,855 76,855 76,855 76,855 76,855 76,855 76,855
Designated Fund Balance 6,730,439 6,635,309 2,098,179 2,098,179 2,098,179 2,098,179 2,098,179
Total Undesignated & Designated 12,732,021 12,208,126 7,211,245 6,858,890 6,406,886 5,834,201 5,215,105
* In FY 2008/ 09 retiree health benefits will be moved to a Trustee in order to meet GASB 43/ 45 requirement.
GENERAL FUND PROJECTIONS
City of Martinez Page 58
Budget for Fiscal Years 2007- 08 and 2008- 09
DEBT SERVICE FUND - REVENUE
2005/ 06 2006/ 07 2007/ 08 2008/ 09
Actual Projected Budget Budget
Debt Service ( 41)
4701 Interest Income 3,370
4755 Rental Charges- City 57,306 241,306 254,256 259,519
Total Debt Service $ 60,676 $ 2 41,306 $ 254,256 $ 259,519
City of Martinez Page 59
Budget for Fiscal Years 2007- 08 and 2008- 09
DEBT SERVICE - EXPENDITURES
2005/ 06 2006/ 07 2007/ 08 Increase 2008/ 09 Increase
Actual Projected Budget ( Decrease) Budget ( Decrease)
Debt Service
40 2003 COP - CITY HALL
Operating 517 2,000 2,000 2,000
Debt Service 255,306 251,306 252,256 950 257,519 5,263
TOTAL 1992 COP - CITY HALL 255,823 253,306 254,256 950 259,519 5,263
TOTAL DEBT SERVICE FUNCTION 255,823 253,306 254,256 950 259,519 5,263
City of Martinez
Page 60
General Government
City Clerk
( elected)
City Attorney City Manager City Commissions/ Committees
City Council
( elected)
City Treasurer
( elected)
City of Martinez Page 61
City Council
Establish City goals and policies
City Manager
Policy Development
Policy Implementation
Direction/ Leadership of City Staff
City Clerk
City Records Management
Community Meetings Liaison DEPARTMENT STAFFING
Conduct Elections Authorized Positions 2005- 06 2006- 07 2007- 08 2008- 09
City Attorney City Manager 1.0 1.0 1.0 1.0
Legal Advice and Representation Economic Development Director* 1.0 1.0 0.0 0.0
City Treasurer Secretary to City Manager 1.0 1.0 1.0 1.0
Integrity/ Fidelity of City Finances Deputy City Clerk 1.0 1.0 1.0 1.0
4.0 4.0 3.0 3.0
* position moved to Community and Economic Development Department
General Government
The General Government group supports all City programs. Programs within this section provide
overall operational management, policy direction, public meeting and record administration, legal
services, and a variety of non- departmental services. Functional areas of General Government
include the City Council, City Manager, City Clerk, City Attorney ( a contracted service), and City
Treasurer. The City Council, including the Mayor, City Clerk and City Treasurer, are elected
positions. Authorized positions in this area include the City Manager, Secretary to the City
Manager, and Deputy City Clerk. The functions and budget of Economic Development have been
moved from this area to the Community and Economic Development Department.
City of Martinez Page 62
City of Martinez Page 63
GENERAL GOVERNMENT
CITY COUNCIL
The Martinez City Council is comprised of the Mayor and four Council Members who are each elected at- large for four- year terms.
The Council is responsible for representing the residents of Martinez, providing policy and programmatic direction to the City
Manager and City organization, and ensuring staff accountability for carrying out policies responsive to the needs of the community.
The following overarching goals were identified for the 2007- 09 budget period:
􀀹 Economic development, down