Town of Atherton, California

Adopted Budget

for

Fiscal Year 2006- 07

Charles Marsala, Mayor

Alan B. Carlson, Vice- Mayor

James R. Janz, Councilmember

Jerry Carlson, Councilmember

Kathy McKeithen, Councilmember

James H. Robinson, City Manager

James H. Robinson

City Manager

91 Ashfield Road

Atherton, CA 94027

Phone: ( 650) 752- 0504

Fax: ( 650) 614- 1212

June 14, 2006

Dear Mayor and Members of the City Council:

Transmitted herein is our proposed budget for FY 2006- 07. This document contains an

estimate of revenues and appropriation requirements for FY 2006- 07 as well as an

intermediate range financial plan for fiscal years 2005- 06 through 2009- 10.

Financial Summary

General Fund Revenues and Other Financing Sources

General fund revenues and other financing sources are estimated to amount to $ 8,969,215

in FY 2006- 07. This represents a decrease in revenues and other financing sources of

$ 463,215 from the $ 9,432,430 we expect to realize in FY 2005- 06. The following is a

description of key assumptions and estimates contained in the General Fund revenue

forecast:

• The Secured and unsecured tax roll will increase by 12 percent.

• The amount of the Parcel Tax Fund operating transfer to the General Fund will be

$ 450,000 or $ 349,000 less than the Parcel Tax Fund operating transfer for FY

2005- 06. As such an additional $ 349,000 will be available in FY 2006- 07 for

capital improvements.

• Real property transfer taxes are estimated to amount to $ 151,250 or $ 9,750 less

than estimated FY 2005- 06 year- end collections.

• Building Permit fees will amount to $ 1,000,000 or $ 100,000 less than FY 2005-

06 projected revenues.

• Intergovernmental revenue will amount to $ 176,500 or $ 154,511 less than the

estimated FY 2005- 06 estimated revenues. The reduction in other governmental

revenues is due to the return of one officer from the San Mateo County Narcotics

Mayor and Council

June 14, 2006

Page 2 of 5

Task Force, the expiration of a federal school resource officer grant and

anticipated reductions in overtime reimbursements from the Santa Clara County

REACT task force.

• FY 2006- 07 will be the second year in which the Town receives its full

apportionment of Motor Vehicle License fees. The amount of Atherton’s MVLF

apportionment is expected to be $ 522,856, an increase of $ 22,515 over FY 2005-

06.

• In FY 2006- 07 the Town is expected to be rebated $ 224,000 in excess

Educational Revenue Augmentation Fund from the San Mateo County Controller

pursuant to an audit of FY 2005- 06 property tax payments. This amount

constitutes the second installment of a refund due and payable to the Town as a

result of the County’s audit of San Mateo County ERAF contributions in FY

2005- 06. ( While the County plans on conducting a similar audit of ERAF

collections in FY 2006- 07, the Town is unable to predict the results of such an

audit.) The amount of expected ERAF contributions in FY 2006- 07 is $ 348,000

less than the amount received in FY 2005- 06.

General Fund Expenditures and other financing uses

General Fund appropriations and other financing uses are recommended to be $ 9,305,066

in FY 2006- 07. This represents an increase of $ 807,361 over the $ 8,497,705 in projected

expenditures for FY 2005- 06.

Significant changes in recommended FY 2006- 07 appropriations as compared to

estimated FY 2005- 06 are as follows:

• An appropriation of $ 133,000 within the Building Department for a Town- wide

drainage study;

• An increase of $ 120,000 ( approximately 3% of the Town’s $ 4.4 million payroll)

for adjustments to the compensation of permanent employees pursuant to

agreements entered into between the town and its represented employees in FY

2005- 06.

• Employer contribution rates of 13% and 32% of covered payroll for the

miscellaneous and safety employee bargaining units. ( These rates are unchanged

from FY 2005- 06.)

• An appropriation of $ 33,000 in the Public Works Department for new chairs in

the City Council chambers.

Mayor and Council

June 14, 2006

Page 3 of 5

• An increase in the amount of $ 40,000 in budgeted expenditures for the services of

temporary labor and contractors to provide a higher level of landscape

maintenance within Holbrook Palmer Park and the vicinity of the town hall.

• A ten percent increase in the cost of health insurance premiums. ( Note: the Town

is currently evaluating alternatives to the employee health insurance program

offered by CALPERS in an effort to constrain the growth in the cost of providing

such benefits).

• A $ 75,000 appropriation for replacing obsolete street lamps within the Atherton

Oaks neighborhood.

• $ 17,000 in funding for certain improvements within the kitchens of the main

house and the pavilion at Hollbrook- Palmer Park to better accommodate catering

activity.

• An appropriation of $ 120,000 for emergency preparedness.

Special Revenue and Capital Improvement Program Funds

Total appropriations for the Capital Improvement Program in FY 2006- 07 are

recommended to be $ 3,883,469. Significant elements of the Capital Improvement

Program include:

• $ 2.36 million for street reconstruction and overlay ($ 1.65 million of which will

be expended on Valparaiso Avenue);

• $ 665,000 in reimbursements to the General Fund and Administrative Services

Fund for capital program management, indirect costs and for ongoing

maintenance of work on the Town roads.

• $ 150,000 for minor patch seal and overlay projects throughout the Town;

• $ 115,000 for drainage engineering projects at specific locations throughout town,

primarily in west and central Atherton; and,

• $ 192,575 for design work associated with the modernization of the Town’s

administrative and recreational facilities ( including the Town Hall, corporation

yard and Holbrook Palmer Park).

Mayor and Council

June 14, 2006

Page 4 of 5

Internal Service Funds

As is consistent with the past two years, the Town will maintain three internal services

funds:

• Administrative Services;

• Information Technology; and,

• Equipment replacement.

The total recommended appropriations for the Town’s internal services funds will

amount to $ 480,462 an increase of four percent over FY 2005- 06 estimated expenditures.

Major elements of the expenditure plan for the Town’s internal services fund include:

• The acquisition of two fully- equipped patrol sedans for the Police Department at

a cost of $ 36,000 per vehicle;

• $ 106,931 in expenditures for salaries and benefits;

• The expenditure of $ 113,524 in contract services for:

o Maintenance of the local area network;

o Support and maintenance of the Town’s computer based general ledger,

geographic information system, computer aided dispatching systems;

o Assistance in replacing or upgrading computer hardware and software as

needed; and,

o Maintaining the Town website and enhancing network security.

• An appropriation of $ 121,300 for liability insurance and liability claim payouts.

Intermediate Range Financial Plan

Our recommended budget also includes an estimate of revenues and expenditures for the

years ended June 30th, 2005 through June 30th, 2010. This intermediate- range financial

plan indicates that:

• The General Fund balance for the year ended June 30th, 2006 is expected to

amount to $ 8,517,511 an increase of $ 934,726 from the fund balance at the

beginning of the year.

Mayor and Council

June 14, 2006

Page 5 of 5

• In FY 2006- 07 General Fund revenues and operating transfers will amount to

$ 335,851 less than recommended FY 2006- 07 appropriations. However, at the

end of FY 2006- 07, the General Fund balance will amount to $ 8,181,660 or

$ 1,688,632 greater than the recommended fund balance reserve requirements.

• Given existing revenue and expenditure trends and assuming an average parcel

tax operating transfer of $ 450,000 per year, the General Fund balance for the year

ended June 30th, 2010 is projected to be $ 6,166,871 or $ 305,079 greater than the

minimum fund balance reserves and designations set by Council.

Respectfully Submitted,

James H. Robinson

City Manager

Town of Atherton

FY 2006- 07 Adopted Budget

Table of Contents

GENERAL FUND............................................................................................................. 1

GENERAL FUND REVENUE SUMMARY.............................................................................. 2

GENERAL FUND REVENUE DETAIL .................................................................................. 5

SUMMARY OF GENERAL FUND EXPENDITURES BY DEPARTMENT .................................... 8

SUMMARY OF GENERAL FUND EXPENDITURES BY APPROPRIATION CATEGORY............ 11

GENERAL FUND INTERMEDIATE RANGE FINANCIAL PLAN............................................. 14

GENERAL FUND BALANCE............................................................................................. 16

DEPARTMENTAL BUDGET SCHEDULES........................................................................... 18

City Council .............................................................................................................. 19

City Manager ............................................................................................................ 22

City Attorney ............................................................................................................. 26

Finance Department ................................................................................................. 29

Building Department................................................................................................. 33

Police Department .................................................................................................... 37

Public Works Department......................................................................................... 43

INTERNAL SERVICE FUNDS .................................................................................... 48

SPECIAL REVENUE AND CAPITAL PROJECT FUNDS...................................... 50

AGENCY FUND............................................................................................................. 53

FINANCIAL SUMMARIES.......................................................................................... 55

REVENUE SUMMARY BY FUND ...................................................................................... 56

EXPENDITURE SUMMARY BY FUND................................................................................ 58

BUDGET SUMMARY ....................................................................................................... 60

SUPPLEMENTAL INFORMATION........................................................................... 61

LIST OF AUTHORIZED POSITIONS BY DEPARTMENT ....................................................... 62

SUMMARY OF AUTHORIZED POSITIONS BY DEPARTMENT.............................................. 63

TOWN OF ATHERTON SALARY SCHEDULE ..................................................................... 64

ATHERTON ASSESSED VALUATIONS 1991- 92 THROUGH FY 2005- 06 ........................... 65

PROPERTY TAX APPORTIONMENT SCHEDULE.................................................................. 66

SCHEDULE OF OPERATING TRANSFERS FY 2006- 07...................................................... 67

LEGISLATIVE ITEMS................................................................................................. 68

BUDGET RESOLUTION.................................................................................................... 69

APPROPRIATIONS LIMIT RESOLUTION............................................................................ 76

Town of Atherton FY 2006- 07Recommended Budget Page 1

General Fund

General Fund – The General Fund is the general operating fund of the Town. It is used to

account for all financial resources except those that must be accounted for in another

fund. The major revenue sources for this fund are property taxes, sales taxes, revenues

from the other governmental agencies, fines and forfeitures and interest income.

Expenditures are made for public safety, maintenance of road, drainage systems and

parks, planning and building safety, operations of the post office and general

administration.

Town of Atherton FY 2006- 07 Recommended Budget Page 2

General Fund Revenue Summary

The following table provides a summary of revenues by revenue classification for FY

2006- 07 along with a comparison to previous years. Additionally, immediately following

this table is a pie chart that illustrates the proportion of revenues by revenue

classification.

Town of Atherton FY 2006- 07 Recommended Budget Page 3

2004- 05 2005- 06 2005- 06 2006- 07

Actual Budget Projected Estimate

Taxes:

Property $ 3,834,377 $ 3,651,651 $ 3,768,056 $ 4 ,135,402

Sales and Use 175,992 126,000 150,000 1 57,500

Other 974,334 830,760 1,092,341 1 ,111,546

Licenses & Permits 2,026,648 1,839,879 1,600,400 1 ,466,200

Fines & Forfeitures 57,908 35,000 30,000 3 5,000

Investment & Rental Income 270,426 291,633 311,633 3 95,215

Revenue from Other Agencies 249,255 303,166 331,011 1 76,500

Charges for Services 319,495 336,208 270,828 3 07,852

Other Revenues 54,782 5,000 577,000 2 29,000

Subtotal Revenues 7,963,217 7,419,297 8,131,269 8,014,215

Interfund ( Operating) Transfers

Capital Projects Cost Recovery 150,000 150,000 150,000 1 50,000

Police on the Street - - - -

Special Tax Operating Transfer 799,000 799,000 799,000 4 50,000

Gas Tax/ Road Impact Xfr 352,161 352,161 352,161 3 55,000

Total Interfund tranfers 1,301,161 1,301,161 1,301,161 955,000

Total Revenues & Other FinancingSources $ 9,264,378 $ 8,720,458 $ 9,432,430 $ 8 ,969,215

Carryover from prior- year budget 548,894 717,356 961,608 1,088,282

Grand Total $ 9,813,272 $ 9,437,814 $ 10,394,038 $ 1 0,057,497

Revenue Source

Town of Atherton

Summary of General Fund Revenues and Other Financing Sources

Town of Atherton FY 2006- 07 Recommended Budget Page 4

GENERAL FUND REVENUES AND OTHER FINANCING SOURCES

Interfund Transfers

11%

Other Taxes

12%

Fines & Forfeitures

0% Other Revenues

3%

Licenses & Permits

16%

Property Tax

47%

Sales and Use Tax

2%

Intergovernmental

2%

Charges for Services

3%

Invest. & Rental

Income

4%

Town of Atherton FY 2006- 07 Recommended Budget Page 5

General Fund Revenue Detail

The table on the following two pages provides an analysis of revenues by revenue line

item for FY 2006- 07. For comparative purposes, similar budgetary and projected data is

provided for FY 2005- 06.

2005- 06 2005- 06 2006- 07

Fund Account Budget Projected Estimated

1010 Secured Property Tax $ 3,061,784 $ 3,277,073 $ 3 ,670,322

1015 Unsecured Property Tax 307,726 313,273 3 27,370

1030 Supplemental Property Tax ( SB813) 100,000 140,000 1 00,000

1035 Homeowners PTR 35,141 37,710 3 7,710

Subtotal Property Tax 3,651,651 3,768,056 4,135,402

1110 Sales & Use Tax 68,250 90,000 9 4,500

1115 Public Safety Sales Tax 57,750 60,000 6 3,000

Subtotal Sales Taxes 126,000 150,000 157,500

1210 Franchise Tax -- PG& E 137,700 160,000 1 63,200

1211 Franchise Tax -- Cal Water 52,020 52,000 5 3,040

1212 Franchise Tax -- BFI 160,000 160,000 1 60,000

1215 Franchise Tax -- Cable 53,040 60,000 6 1,200

1220 Property Transfer Tax 162,500 160,000 1 51,250

1230 MVLF 264,000 500,341 5 22,856

1235 Off Highway MVLF 1,500 - -

Subtotal Other Taxes 830,760 1,092,341 1,111,546

1310 Business Licenses 412,000 396,000 3 60,000

1315 Home Occupations 1,500 4,400 4 ,400

1320 Building Permits 1,324,579 1,100,000 1 ,000,000

1330 Encroachment Permits 100,000 100,000 1 00,000

1345 Landscape Fees 1,800 - 1 ,800

Subtotal Licenses and Permits 1,839,879 1,600,400 1,466,200

1410 Vehicle Code Fines 25,000 20,000 2 5,000

1430 Other Fines 10,000 10,000 1 0,000

Subtotal Fines & Forfeitures 35,000 30,000 35,000

1515 POST Reimbursement 18,000 3,300 3 ,500

1540 Other Reimb 32,000 44,711 3 2,000

1552 Narcotics Task Force 108,166 54,000 -

1553 REACT Task Force 90,000 140,000 9 0,000

1554 Federal SRO Grant - 38,000 -

1555 Menlo HS SRO Reimb 55,000 51,000 5 1,000

Subtotal From Other Agencies 303,166 331,011 176,500

TOWN OF ATHERTON

General Fund Revenue Detail

Town of Atherton FY 2005- 06 Adopted Budget Page 6

2005- 06 2005- 06 2006- 07

Fund Account Budget Projected Estimated

TOWN OF ATHERTON

General Fund Revenue Detail

1610 Document/ Research Fee

1611 Photocopy Fee 5,800 270 5 ,800

1612 Microfilm Fee 400 1,860 4 00

1623 Vehicle Release 1,600 1,520 1 ,600

1627 Special Service Fee 1,000 1,000 1 ,000

1630 Post Office 52,000 52,000 5 2,000

1640 SMIP Fees 5,808 5,808 5 ,808

1641 Application Fee 18,000 18,000 1 8,000

1644 Plan Check Fee 26,000 26,000 2 6,000

1660 Social Fees 136,800 120,000 1 44,000

1661 Meeting Fees 72,000 44,370 5 3,244

1662 Supervisory Fees 16,800 - -

Subtotal Service Charges 336,208 270,828 307,852

1710 Interest Income 220,000 240,000 3 20,000

1722 Cingular Cell Tower Lease 36,475 36,475 3 8,299

1726 Playschool Rental 35,158 35,158 3 6,916

Subtotal Use of Money & Prop. 291,633 311,633 395,215

1830 Donations - - -

1840 Excess ERAF Distribution 147,000 572,000 2 24,000

1860 Miscellaneous Income 5,000 5,000 5 ,000

Subtotal Other Revenues 5,000 577,000 229,000

Total General Fund 7,419,297 8,131,269 8 ,014,215

Town of Atherton FY 2005- 06 Adopted Budget Page 7

Town of Atherton FY 2006- 07 Recommended Budget Page 8

Summary of General Fund Expenditures by Department

The following table provides a summary of expenditures by department for fiscal years

2004- 05 through 2006- 07. Located on the following page is a chart illustrating the

relative share of general fund expenditures for each department recommended for FY

2006- 07.

Town of Atherton FY 2006- 07 Recommended Budget Page 9

2004- 05 2005- 06 2005- 06 2006- 07

Department Actual Budget Projected Recommended

11 City Council $ 20,392 $ 20,535 $ 20,535 $ 2 1,749

12 City Manager 533,288 475,599 437,166 5 04,360

16 City Attorney 148,448 180,255 165,008 1 88,337

18 Finance 406,852 460,667 433,208 4 48,576

25 Building 913,712 1,042,371 1,027,554 1 ,189,503

40 Police 4,045,981 4,521,001 4,491,546 4 ,696,248

50 Public Works 1,638,241 1,900,584 1,825,803 2 ,036,292

Total Operating Expenditures 7,706,914 8,601,012 8,400,819 9 ,085,066

Interfund ( Operating) Transfers:

Capital Projects Fund - - - -

Vehicle Replacement Fund - - - -

Public Facilities Fund - - - -

- - - -

Emergency Preparedness 1 20,000

Contingency 40,248 100,000 96,885 1 00,000

Total Expenditures $ 7,747,162 $ 8,701,012 $ 8,497,704 $ 9 ,305,066

Town of Atherton

General Fund Expenditure Summary

Town of Atherton FY 2006- 07 Recommended Budget Page 10

GENERAL FUND EXPENDITURES

Finance

5%

City Attorney

2%

City Manager

6%

Building

13%

Police

51%

City Council

0%

Contingency

1%

Public Works

22%

1

1 Percentages are rounded to the nearest whole number.

Town of Atherton FY 2006- 07 Recommended Budget Page 11

Summary of General Fund Expenditures by Appropriation

Category

The table provides a summary of general fund expenditures by expenditure category. This

table demonstrates that salaries and employee benefits consume the largest share of

general fund resources. According to the chart on the subsequent page, employee

salaries and benefits are projected to amount to 78% of total General Fund expenditures

in FY 2006- 07.

Town of Atherton FY 2006- 07 Recommended Budget Page 12

FY 2004- 05

Actual

FY 2005- 06

Budget

FY 2005- 06

Projected

FY 2006- 07

Recommended

Salaries and

Employee Benefits $ 6,083,438 $ 6,729,331 $ 6,593,782 $ 6,859,929

Contract Services 783,758 958,660 978,357 1,224,744

Supplies and

Materials 168,790 204,545 180,100 217,110

General Expenses 274,213 220,525 222,231 241,619

Facility & Equip 41,054 101,040 23,867 131,251

Rents & Leases 14,882 27,537 18,211 24,400

Cost Allocation 340,779 359,375 384,272 398,011

Total $ 7,706,914 $ 8,601,012 $ 8,400,819 $ 9,097,066

Town of Atherton General Fund

Summary of General Fund Expenditures by Expenditure Category

FY 2005 through 2007

Town of Atherton FY 2006- 07 Recommended Budget Page 13

2

2 Percentages are rounded to the nearest whole number

FY 2006- 07 General Fund Appropriations by Category

Salaries and

Employee

Benefits

75%

Facility & Equip

1%

Cost Allocation

7%

Rents & Leases

0%

General Expenses

3%

Supplies and

Materials

2%

Contract Services

12%

Town of Atherton FY 2006- 07 Recommended Budget Page 14

General Fund Intermediate Range Financial Plan

Our recommended budget includes an estimate of revenues and expenditures for the

years ended June 30th, 2006 through June 30th, 2010.

This plan incorporates the following assumptions

Growth in property tax revenue of 12 percent in FY 2006- 07 followed by an annual rate

of growth of 5 percent for fiscal years 2007- 08 through 2009- 10;

Operating transfers from the Parcel Tax Special Revenue Fund amounting to a total of

$ 450,000 from FY 2006- 07 through 2009- 2010 ( thereby allowing the remaining $ 5.6

million in FY 2007- 2010 parcel tax proceeds to be directed to capital projects);

Growth in sales taxes, other taxes and service charges at a rate of 2.5 percent per year

( equivalent to the expected rate of growth in long- term inflation)

Interest earnings of approximately 3.75 percent of available cash balances

No changes in authorized staffing levels

An increase in the amount of fund balance reserved for economic uncertainty from $ 3.2

million to $ 4.8 million

This intermediate- range financial plan indicates that:

• The General Fund balance for the year ended June 30th, 2006 is expected to

amount to $ 8,517,511 an increase of $ 934,726 from the fund balance at the

beginning of the year.

• In FY 2006- 07 General Fund revenues and operating transfers will amount to

$ 335,851 less than recommended FY 2006- 07 appropriations. However, at the

end of FY 2006- 07, the General Fund balance will amount to $ 8,181,660 or

$ 1,688,632 greater than the recommended fund balance reserve requirements.

• Given existing revenue and expenditure trends and assuming an average parcel

tax operating transfer of $ 450,000 per year, the General Fund balance for the

year ended June 30th, 2010 is projected to be $ 6,166,871 or $ 305,079 greater

than the minimum fund balance reserves and designations set by Council.

Town of Atherton FY 2006- 07 Recommended Budget Page 15

Revenue Category FY 2006 FY 2007 FY 2008 FY 2009 FY 2010

Property Tax $ 3 ,768,056 $ 4,135,402 $ 4,342,172 $ 4,559,281 $ 4,787,245

Sales Taxes 150,000 157,500 161,438 165,473 169,610

Other Taxes 1,092,341 1,111,546 1,139,335 1,167,818 1,197,014

Licenses and Permits 1,600,400 1,466,200 1,480,862 1,495,671 1,510,627

Fines and Forefietures 30,000 35,000 35,700 36,414 37,142

Aid from other Agencies 331,011 176,500 86,500 86,500 86,500

Service Charges 270,828 307,852 315,548 323,437 331,523

Use of Money and Property 311,633 395,215 377,811 344,431 311,877

ERAF and Other Revenues 577,000 229,000 5,000 5,000 5,000

Subtotal Revenues $ 8 ,131,269 $ 8,014,215 $ 7,944,366 $ 8,184,026 $ 8,436,539

Expenditure Category

Contingency/ Disaster Prep 96,885 220,000 100,000 100,000 100,000

Council 20,535 21,749 22,619 23,524 24,465

Manager 437,166 504,360 524,534 545,516 567,336

Attorney 165,008 188,337 195,871 203,706 211,854

Finance 433,208 448,576 466,519 485,180 504,587

Building 1,027,554 1,189,503 1,087,083 1,130,566 1,175,789

Police 4,491,546 4,696,248 4,906,098 5,102,342 5,306,435

Public Works 1,825,803 2,036,292 2,133,744 2,219,094 2,307,857

Subtotal Expenditures $ 8 ,497,704 $ 9,305,066 $ 9,436,468 $ 9,809,927 $ 10,198,324

( 366,435) ( 1,290,851) ( 1,492,103) ( 1,625,901) ( 1,761,785)

Add ( subtract) Operating Transfers In ( out)

Parcel Tax 799,000 450,000 450,000 450,000 450,000

Gas Tax/ Road Impact Fees 352,161 355,000 355,000 355,000 355,000

CIP Support 1 50,000 150,000 150,000 150,000 150,000

Subtotal Operating Transfers 1 ,301,161 955,000 955,000 955,000 955,000

7,582,785 8,517,511 8,181,660 7,644,557 6,973,656

$ 8 ,517,511 $ 8,181,660 $ 7,644,557 $ 6,973,656 $ 6,166,871

Insurance 500,000 500,000 500,000 500,000 500,000

Cash Flows and Contingencies 3,200,000 4,800,000 4,800,000 4,800,000 4,800,000

Building Inspections 987,269 631,236 391,962 103,116 -

Comensated Absences 561,792 561,792 561,792 561,792 561,792

$ 3 ,268,450 $ 1,688,632 $ 1,390,804 $ 1,008,747 $ 305,079

$ 934,726 $ ( 335,851) $ ( 537,103) $ ( 670,901) $ ( 806,785)

General Fund Revenue and Expenditure Analysis

Fiscal Years 2006 through 2010

Equals Unreserved/ Undesignated Fund

Balance

Increase ( Decrease) in Fund Balance

Surplus Deficit of Revenues over

Expenditures

Ending Fund Balance

Less Reserves and Designations:

Beginning Fund Balance

Town of Atherton FY 2006- 07 Recommended Budget Page 16

General Fund Balance

For the year ended June 30th, 2007 the General Fund Balance is estimated to be $ 8.3

million. For comparative purposes, the following table provides a summary of the year-ending

General Fund Balance for the years ended June 30th, 1997 through 2007.

Town of Atherton FY 2006- 07 Recommended Budget Page 17

Atherton General Fund Balance

Fiscal Year 1996- 97 through 2006- 07

-

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

1997

1998

1999

2000

2001

2002

2003

2004

2005

2006

2007

Year Ended

Fund Balance

Town of Atherton FY 2006- 07 Recommended Budget Page 18

Departmental Budget Schedules

The tables on the following pages provide an itemization of requested appropriations by

department, line item and program.

Town of Atherton FY 2006- 07 Recommended Budget Page 19

City Council

Town of Atherton FY 2006- 07 Recommended Budget Page 20

Department Purpose

The City Council consists of 5 members elected at large, on a non- partisan basis, and

serves as the legislative and policy- making body of the Town. The City Council serves

without pay or benefits. The City Council appoints a professional City Manager to serve

at their pleasure. The City Council also appoints the City Attorney and all members of

City Boards and Commissions.

Department 11: City Council

Account 2004- 05

Number Program Department

Actual Budget Projected City Council

( 121)

Total

3106 Prog./ Project Consultant $ - $ - $ - $ - -

3111 Equipment Maint. Other - - - - -

3123 Catering Services - - - - -

3150 Advertising/ Publishing 500 500 5 00 5 00

3165 Other Contract Services - - - -

Contract Services - 500 500 5 00 5 00

3201 Office Supplies 255 600 600 6 00 6 00

3260 Other Supplies & Matls 124 - - - -

Supplies & Materials 379 600 600 6 00 6 00

3301 Insurance - - - -

3302 Membership/ Dues 14,697 12,388 12,388 1 3,269 1 3,269

3303 Postage - - - -

3306 Travel & Meetings 3,026 3,000 3,000 3 ,135 3 ,135

3343 Boards & Commissions 1,000 1,000 1 ,045 1 ,045

3350 Special Events & Awards 218 2,000 2,000 2 ,090 2 ,090

General Expenses 17,941 18,388 18,388 1 9,539 1 9,539

3510 Building Improvements 1,074 - - - -

Facility & Equipment 1,074 - - - -

3910 Administrative Services 330 339 339 3 60 3 60

3920 Computer Services Charge 668 708 708 7 51 7 51

Cost Allocation 998 1,047 1,047 1 ,110 1 ,110

City Council Total $ 20,392 $ 20,535 $ 20,535 $ 2 1,749 $ 2 1,749

2005- 06 2006- 07 Recommended

Account Description

Town of Atherton FY 2006- 07 Recommended Budget Page 21

Town of Atherton FY 2006- 07 Recommended Budget Page 22

City Manager

Town of Atherton FY 2006- 07 Recommended Budget Page 23

Department Purpose

The City Manager’s Office consists of three programs: Administration, Personnel and City

Clerk. The staffing level of two and one- half positions is proposed for FY 2006- 07: City

Manager, Assistant to the City Manager and one- half time City Clerk.

The City Manager is responsible for management of all Town departments and services through

providing direction to and administrative oversight of Town department heads. The City

Manager is responsible for ensuring that policies, goals, and objectives set by the City Council

are carried out in the most efficient and cost- effective manner, and through the means which

provide the most benefit to the residents of Atherton. This Program also coordinates

intergovernmental relations, information technology needs for the Town, and produces the

quarterly Town newsletter, the Athertonian. Furthermore, the office conducts a variety of surveys

and research in support of Town operations and programs, and identifies areas which would

benefit from increased efficiencies.

The Personnel Program is managed by the Assistant to the City Manager, and is composed of

human resources functions encompassing labor relations, including negotiation and

administration of Memoranda of Understanding ( MOUs) with Town employee groups,

recruitment, hiring, and background checks for Town employment ( except Police personnel),

preparation and administration of employment policies and procedures, training programs for

Town personnel, and administration of workers’ compensation and disability programs.

The City Clerk Program is responsible for documentation and management of official legislative

actions of the City Council and ensuring preservation of and pubic access to the official records

of the Town. As such, the City Clerk prepares agendas, minutes and agenda packets for City

Council meetings. The City Clerk also recruits for openings on Committees and Commissions

and maintains the Roster of Public Officials. Local elections are conducted by the City Clerk,

including the nomination process for City Council, local measures, and campaign filings. The

City Clerk is also responsible for managing the Town’s general liability program through the

Association of Bay Area Governments, and managing the Town’s website.

Department 12 : City Manager

2004- 05 2005- 06

Account Account Description Programs

Number Actual Budget Projected Admin. ( 121)

Personnel

( 123) City Clerk ( 122) Department Total

3001 Regular Salaries $ 3 00,790 $ 257,811 $ 242,722 1 67,832 94,000 - 2 61,832

3002 Part- Time Permanent 1 ,180 45,646 31,981 - - 5 5,000 5 5,000

3005 Temporary Help 2 9,471 2,026 - 2 ,026 2 ,026

3006 Overtime - - - - - -

3020 Medicare Insurance 4 ,946 3,738 4,459 2 ,434 1,363 - 3 ,797

3025 FICA 1 ,902 - 1,981 - 2 ,475 2 ,475

3030 PERS Retirement 5 2,717 52,568 51,915 3 4,221 19,167 - 5 3,388

3036 Group Term Life 5 69 578 5 60 5 60

3042 Health Insurance 2 3,943 27,686 23,557 1 4,533 15,881 - 3 0,414

3044 Dental Insurance 3 ,180 2,869 2,415 1 ,440 1,440 - 2 ,880

3045 Vision Insurance 5 47 989 626 3 74 374 - 7 48

3050 Workers Compensation 5 30 428 487 2 79 156 - 4 35

3051 Life Insurance 6 07 1,275 550 7 71 393 - 1 ,164

3035 Deferred Compensation 4 ,707 4,900 5,081 5 ,035 - - 5 ,035

3052 Disability Insurance 4 ,483 2,666 4,231 1 ,735 972 - 2 ,707

3061 Auto Allowance 4 ,818 4,800 5,128 4 ,800 - - 4 ,800

Salaries & Benefits 434,390 407,402 375,712 234,013 133,745 59,501 427,259

3111 Equipment Maintenance - Other - 241 2 52 - - 2 52

3150 Advertising/ Publishing 1 2,578 10,800 11,614 8 ,360 642 3 ,135 1 2,137

3155 Tuition Reimbursement - Misc. 1,000 - - - - -

3156 Tuition Reimbursement - Mgmt. 6 00 2,000 - - - - -

3165 Other Contract Services 1 ,787 3,900 3,000 - - 3 ,135 3 ,135

Contract Services 14,965 17,700 14,855 8,612 642 6,270 1 5,524

3201 Office Supplies 6 40 1,250 855 4 44 450 - 8 94

3202 Subscriptions 2 09 360 360 - - - -

3210 Training & Safety 1 34 500 - - - - -

3231 Computer Supplies - - - - - -

Supplies & Materials 983 2,110 1,215 444 450 - 8 94

3302 Membership/ Dues 8 ,970 9,250 9,902 3 ,939 157 6 ,251 1 0,347

3305 Communication 1 ,462 900 841 8 79 - - 8 79

3306 Travel & Meetings 3 ,024 3,600 3,036 1 ,250 1,200 9 50 3 ,400

3307 Transportation Expenses - - - -

2006- 07 Recommended

Town of Atherton FY 2006- 2007 Recommended Budget Page 24

Department 12 : City Manager

2004- 05 2005- 06

Account Account Description Programs

Number Actual Budget Projected Admin. ( 121)

Personnel

( 123) City Clerk ( 122) Department Total

2006- 07 Recommended

3340 Personnel Admin. 7 84 3,000 3,018 - 19 3 ,135 3 ,154

3350 Special Events & Awards 3 72 3,500 450 3 ,030 192 2 78 3 ,500

3351 Election Expense 4 1,124 - - - - 1 0,000 1 0,000

General Expenses 55,736 20,250 17,246 9,098 1,568 20,614 3 1,280

3513 Computer Equipment - - - - - - -

3514 Office Machines & Furnitures 6 70 - - - - - -

Facility & Equipment 670 - - - - - -

3910 Administrative Services 2 0,063 21,267 21,267 2 2,224 - - 2 2,224

3920 Computer Services Charge 6 ,481 6,870 6,870 7 ,179 - - 7 ,179

Cost Allocation 26,544 28,137 28,137 29,403 - - 2 9,403

City Manager Total $ 5 33,288 $ 475,599 $ 437,166 $ 2 81,570 $ 136,404 $ 8 6,385 $ 5 04,360

Town of Atherton FY 2006- 2007 Recommended Budget Page 25

Town of Atherton FY 2006- 07 Recommended Budget Page 26

City Attorney

Town of Atherton FY 2006- 07 Recommended Budget Page 27

Department Purpose

The City Attorney is the Chief Legal Officer of the Town, and is responsible for

providing legal advice and representation to the City Council, Boards and Commissions

and Town staff as required or permitted by law. The City Attorney is also responsible for

assisting in the administration and enforcement of laws, regulations, and City programs.

The Town of Atherton also uses outside legal Counsel for personnel matters and special

litigation as needed.

Department 16: City Attorney

Account 2004- 05 2005- 06 2006- 07 Recommended

Number

Program

Department

Actual Budget Projected

Legal Services

( 161) Total

3001 Regular Salaries $ - $ - $ - $ - $ -

3030 PERS Retirement - - - -

Salaries & Benefits - - - - -

3102 City Attorney Retainer 9 0,000 9 6,863 9 6,000 96,000 96,000

3103 Attorney - Other legal 4 ,394 1 4,350 1 4,350 14,996 14,996

3104 Labor Relations Service 1 ,902 2 0,000 2 0,000 20,900 20,900

3105 Litigation Services 3 3,814 4 1,000 2 6,615 38,066 38,066

Contract Services 1 30,110 1 72,213 1 56,965 169,962 169,962

3202 Subscriptions - - - - -

Supplies & Materials - - - - -

3302 Membership/ Dues 5 00 5 00 500 500

3306 Travel & Meetings 9 99 1 ,000 1 ,000 1,000 1,000

3322 Liability Claims 1 2,110 1 ,000 1 ,000 1,000 1,000

General Expenses 13,109 2,500 2,500 2,500 2,500

3910 Administrative Services 2 ,215 2 ,348 2 ,348 2,489 2,489

3920 Computer Services Charge 3 ,014 3 ,195 3 ,195 3,387 3,387

Cost Allocation 5,229 5,543 5,543 5,875 5,875

City Attorney Total $ 1 48,448 $ 1 80,255 $ 1 65,008 $ 178,337 $ 178,337

Account Description

Town of Atherton FY 2006- 2007 Recommended Budget Page 28

Town of Atherton FY 2006- 07 Recommended Budget Page 29

Finance Department

Town of Atherton FY 2006- 07 Recommended Budget Page 30

Department Purpose

The Finance Department is organized according to the following core functions:

Financial Planning and Analysis: Including preparation of the annual budget and

interim range financial plan, reviewing and recommending implementation of actions to

enhance revenues and expenditures where feasible and appropriate. Financial planning

and analysis also includes liaison with the City Council, Audit Committee, City Manager

and City department heads as well as managing the Town’s investments.

Financial Accounting: Includes preparation of annual and monthly financial statements,

and recording the financial statement impact of cash receipts and disbursements that

occur throughout the year. Additional responsibilities include performing research as

directed and coordinating the external audit.

Cash Receipting and Disbursements: Includes processing of payroll, accounts payable

preparation of the payroll processing as well as fixed asset accounting.

Ancillary functions: Ancillary functions include, business license registration, and

staffing of the post office. Records of the fiscal affairs of the Town are maintained by the

Finance Department in a manner consistent with generally accepted management and

accounting principles.

Department 18: Finance Department

Account 2004- 05

Number

Actual Budget Projected

Accounting & Finance

( 181) Post Office ( 182) Department Total

3001 Regular Salaries $ 198,354 246,582 218,481 $ 157,422 5 4,809 $ 2 12,231

3005 Temporary Help 40,296 40,500 38,524 22,500 1 8,000 4 0,500

3006 Overtime/ Court Time 28 - 217 - - -

3020 Medicare Insurance 2,906 2,720 3,526 2,283 7 95 3 ,077

3025 FICA 1,182 2,025 1,900 1,125 9 00 2 ,025

3030 PERS Retirement 32,896 38,250 42,713 32,098 1 1,175 4 3,274

3042 Health Insurance 23,414 28,773 26,613 16,520 1 5,101 3 1,621

3044 Dental Insurance 3,123 3,457 3,133 2,030 1 ,440 3 ,470

3045 Vision Insurance 594 973 606 297 3 74 6 71

3050 Workers Compensation 448 311 1,048 261 9 1 3 52

3051 Life Insurance 548 1,207 1,302 641 2 60 9 01

3052 Disability Insurance 2,361 3,034 3,144 2,546 8 86 3 ,433

Salaries & Benefits 306,150 367,832 341,207 237,724 1 03,831 3 41,555

3101 Audit & Financial 51,960 40,000 45,652 47,706 - 4 7,706

3111 Equipment Maint. Other - - - - - -

3165 Other Contract Services 12,299 6,321 9,021 24,427 - 2 4,427

Contract Services 64,259 46,321 54,673 72,133 - 7 2,133

3201 Office Supplies 4,180 5,805 2,748 2,719 1 53 2 ,872

3202 Subscriptions 1,670 1,983 2,525 2,639 - 2 ,639

3210 Training & Safety 3,686 4,809 3,200 3,344 - 3 ,344

3260 Other Supplies & Matls - - - - -

Supplies & Materials 9,536 12,597 8,473 8,702 1 53 8 ,855

3302 Membership/ Dues 632 663 4,709 800 - 8 00

3303 Postage 4,059 5,530 414 433 - 4 33

3304 Utilities - - - - -

3305 Communication 1,000 754 841 683 1 96 8 79

3306 Travel & Meetings 786 972 523 547 - 5 47

General Express 6,477 7,919 6,487 2,463 1 96 2 ,659

3403 Rent - Tools and Equipment 4,800 - 1,222 - 1 ,222

3510 Building Improvements - - - - -

3514 Office Machines & Furniture 432 - 1,170 - - -

- - - -

Facility & Equipment 432 4,800 1,170 1,222 - 1 ,222

Account Description Programs

2005- 06 2006- 07 Recommended

Town of Atherton FY 2006- 2007 Recommended Budget Page 31

Department 18: Finance Department

Account 2004- 05

Number

Actual Budget Projected

Accounting & Finance

( 181) Post Office ( 182) Department Total

Account Description Programs

2005- 06 2006- 07 Recommended

3910 Administrative Services 17,175 18,206 18,206 19,025 - 1 9,025

3920 Computer Services Charge 2,823 2,992 2,992 3,127 - 3 ,127

Cost Allocation 19,998 21,198 21,198 22,152 - 2 2,152

Finance Total $ 406,852 $ 460,667 $ 433,208 $ 344,396 1 04,180 $ 4 48,576

Town of Atherton FY 2006- 2007 Recommended Budget Page 32

Town of Atherton FY 2006- 07 Recommended Budget Page 33

Building Department

Town of Atherton FY 2006- 07 Recommended Budget Page 34

Department Purpose

The Building Department is responsible for the inspection of all privately funded

construction within the Town. The major programs are Building Inspection and

Planning. The Building Inspection Program consists of ( 1) checking building plans for

consistency with Town ordinances and the building code, and ( 2) inspecting the

construction for compliance with those plans and acceptable construction practices. The

Planning Program primarily consists of ( 1) revising the Zoning Ordinance and General

Plan, and ( 2) processing use permits and variances related to development review.

Planning services are provided through a contractual arrangement.

Department 25: Building Department

Account 2004- 05

Number Programs Department

Actual Budget Projected

Building

Inspection

( 125)

Planning

( 126)

Total

3001 Regular Salaries $ 474,241 $ 5 07,206 $ 480,009 $ 515,628 $ - $ 515,628

3005 Temporary Help - - -

3006 Overtime/ Court Time - 298 - -

3008 Compensation Payout - 1,427 -

3020 Medicare Insurance 6,994 7 ,354 7,111 7,477 - 7,477

3025 FICA 270 - - - -

3030 PERS Retirement 84,718 1 03,419 95,317 105,137 - 105,137

3036 Group Term Life Ins. 259 2 60 276 260 260

3042 Health Insurance 47,408 5 8,465 53,057 64,150 - 64,150

3044 Dental Insurance 7,142 8 ,606 7,057 8,639 - 8,639

3045 Vision Insurance 1,136 1 ,835 1,222 1,388 - 1,388

3050 Workers Compensation 22,898 2 8,758 21,765 29,168 - 29,168

3051 Life Insurance 1,149 2 ,996 1,246 1,812 - 1,812

3052 Disability Insurance 7,449 8 ,204 7,693 8,340 - 8,340

3061 Auto Allowance 13,251 9 ,600 12,222 15,900 - 15,900

Salaries & Benefits 666,915 7 36,703 688,700 757,898 - 757,898

3108 Contract Planner 74,890 9 2,594 86,000 - 90,000 90,000

3109 Plan Reviewer 21,083 3 1,775 23,134 24,175 - 24,175

3111 Equipment Maint. Other 850 - 607 634 - 634

3124 Custodial Services 2,268 2 ,682 2,363 2,469 - 2,469

3165 Other Contract Services 39,140 6 0,000 106,802 60,000 133,000 193,000

Contract Services 138,231 1 87,051 218,906 87,278 223,000 310,278

- -

3201 Office Supplies 9,191 1 3,622 8,938 9,340 - 9,340

3203 Microfilms 2,230 2 ,826 5,249 6,000 - 6,000

3210 Training & Safety 850 1 ,340 - - - -

Supplies & Materials 12,271 1 7,788 14,187 15,340 - 15,340

-

3302 Membership/ Dues 100 5 00 - 500 - 500

3304 Utilities 667 7 32 638 700 - 700

3305 Communication 3,185 3 ,214 3,891 4,066 - 4,066

3307 Transport Expenses - - - - - -

General Expenses 3,952 4 ,446 4,529 5,266 - 5,266

- -

Account Description

2005- 06 2006- 07 Recommended

Town of Atherton FY 2006- 2007 Recommended Budget ` Page 35

Department 25: Building Department

Account 2004- 05

Number Programs Department

Actual Budget Projected

Building

Inspection

( 125)

Planning

( 126)

Total

Account Description

2005- 06 2006- 07 Recommended

3511 Machinery & Equipment - 4,848 - - -

Facilities and Equipment - - 4,848 - - -

- -

3910 Administrative Services 33,569 3 5,583 35,583 37,184 - 37,184

3915 Code Enforcement Direct Charge 50,000 5 1,500 51,500 53,818 - 53,818

3916 Town Arborist Direct Charge - - - - -

3920 Computer Services Charge 8,774 9 ,300 9,300 9,719 - 9,719

Cost Allocation 92,343 9 6,384 96,384 100,721 - 100,721

Building Department Total $ 913,712 $ 1 ,042,371 $ 1,027,554 $ 966,503 $ 223,000 $ 1,189,503

Town of Atherton FY 2006- 2007 Recommended Budget ` Page 36

Town of Atherton FY 2006- 07 Recommended Budget Page 37

Police Department

Town of Atherton FY 2006- 07 Recommended Budget Page 38

Department Purpose

The Atherton Police Department provides public safety and strives to reduce crime

through prevention, detection and apprehension; provides for the safe and orderly

movement of vehicular traffic through traffic enforcement, accident prevention and

investigation; provides public safety through regulation and control of hazardous

situations; recovers lost and stolen property; and prevent crime through programs

reflecting community needs.

The Police Department provides 24- hour a day, 365 days a year response to calls for

police service to safeguard the community from crime and instill a feeling of security

among citizens, including deterring crime and apprehending offenders. Atherton

residents enjoy a three- minute or less response time to emergency calls for service.

The Police Department emphasizes a strong Police/ Community partnership through

innovative volunteer programs such as The Crime Prevention Task Force, Disaster

Program, Reserve Police Officer, and the Police Explorer Scout program.

The Police Department is composed of four sections: Administration, Patrol,

Investigations, and Communications. The Chief of Police oversees the operation of the

entire department and the Operations Lieutenant provides administrative support to each

of the sections.

Program Purpose

The Administration Program is responsible for efficiently managing all Department

programs by developing policy, short and long term planning, implementing

organizational tasks, and managing the Department financial plan. The program supports

responsive, effective and efficient community- oriented police services. Direction of

Department operations will be consistent with Town Council policies and community

safety needs, especially in the areas of open communication with the public; responsive

crime suppression and prevention programs; directed traffic enforcement to promote safe

and orderly traffic flow on Town streets; and comprehensive disaster preparedness.

The Patrol Program provides seven days per week, 24 hours per day response and

police assistance on calls for service. The program provides preventative and

enforcement actions designed to increase community safety through directed patrol and

crime suppression activities.

The Investigations Program provides thorough and complete follow- up police services

for victims of criminal acts; identifies and obtains complaints against offenders;

investigates narcotics and vice activities; aids in property recovery and return to rightful

owners; provides diversion and counseling to local youth in a preventive mode.

The Records and Communications Program processes all police reports; provides

records information, fingerprinting, and other services to the public; and manages the

Town of Atherton FY 2006- 07 Recommended Budget Page 39

communications center, which is designated as a Public Safety Answering Point ( PSAP)

and is staffed 24 hours each day, seven days each week. The program is also responsible

for answering calls for police service, processing 9- 1- 1 emergency calls, forwarding

emergency medical and fire emergency calls to San Mateo County Communications, and

providing after- hours dispatch for Public Works calls for service.

Department 40: Police

Account 2004- 05 2005- 06 2006- 07 Recommended

Number

Department

Actual Budget Projected Patrol ( 141) Traffic ( 144) Invest. ( 142) Dispatch ( 143) Admin ( 140) Total

3001 Regular Salaries $ 1,843,517 $ 1,962,821 $ 1,949,235 $ 1,384,076 $ 7 2,718 1 92,824 $ - $ 322,528 $ 1,972,145

3002 Part- time Permanent 29,002 29,566 31,483 - - - - 30,453 3 0,453

3003 Dispatcher Salaries 259,201 361,707 279,833 - - - $ 373,628 - 3 73,628

3004 Reserves Salaries 17,393 10,000 33,504 10,000 - - - - 1 0,000

3005 Temporary Help 84,456 65,487 147,020 - - - 85,632 - 8 5,632

3006 Overtime/ Court Time 151,184 108,000 132,891 120,000 - 8 ,000 - - 1 28,000

3007 Reimbursed Salaries 999 - 1,407 - - - - - -

3008 Compensation Payout 702 - 5,167 - - - - - -

3020 Medicare Insurance 28,443 36,309 29,854 22,244 1 ,054 2 ,796 6,248 4,288 3 6,630

3025 FICA 4,218 4,277 6,639 - - - 3,853 1,370 5 ,224

3030 PERS Retirement 728,112 835,898 788,991 561,917 2 6,636 7 0,629 79,237 103,106 8 41,525

3035 Deferred Compensation 6,783 7,800 8,376 - - - 7,800 - 7 ,800

3040 Cafeteria Insurance 20,665 20,800 19,430 14,000 2 ,000 4,800 - 2 0,800

3042 Health Insurance 163,851 237,489 244,133 145,913 7 ,553 1 5,051 46,203 24,538 2 39,259

3044 Dental Insurance 29,965 37,292 31,391 24,361 1 ,440 1 ,440 8,639 2,880 3 8,759

3045 Vision Insurance 3,608 17,553 3,813 6,172 3 74 3 74 8,639 748 1 6,306

3050 Workers Compensation 84,126 92,112 87,519 68,190 3 ,232 8 ,571 715 11,792 9 2,500

3051 Life Insurance 4,084 12,459 4,594 4,424 2 60 5 20 1,561 771 7 ,538

3052 Disability Insurance 20,688 25,587 21,891 15,862 7 52 1 ,994 4,455 2,743 2 5,806

3060 Uniforms 14,147 26,550 26,261 17,213 1 ,013 2 ,025 4,275 2,025 2 6,550

3070 Education - 3,160 52 3,160 - - - - 3 ,160

Salaries & Benefits 3,495,144 3,894,866 3,853,484 2,397,531 1 17,032 3 04,224 635,685 507,243 3 ,961,715

3110 Equipment Maint. Vehicle 47,818 49,053 52,277 53,795 - - 47 787 5 4,629

3111 Equipment Maint. Other 3,975 10,253 10,948 11,094 - - 347 - 1 1,441

3120 Building Security - 359 - - - - - - -

3122 Facility Repair 216 2,050 - - - - - 1,000 1 ,000

3124 Custodial Services 6,912 7,286 7,348 7,679 - - - - 7 ,679

3152 Employee Assistance - 312 - - - - - - -

3153 Booking Fees 7,070 9,123 2,854 8,000 - - - - 8 ,000

3154 Citation Processing 1,971 1,136 2,927 3,058 - - - - 3 ,058

3165 Other Contract Services 157,066 151,755 210,373 185,896 - - 33,944 - 2 19,840

Account Description

TOWN OF ATHERTON

General Fund

Fiscal Year 2006- 07 Budget

Programs

Town of Atherton FY 2006- 2007 Recommended Budget Page 40

Department 40: Police

Account 2004- 05 2005- 06 2006- 07 Recommended

Number

Department

Actual Budget Projected Patrol ( 141) Traffic ( 144) Invest. ( 142) Dispatch ( 143) Admin ( 140) Total

Account Description Programs

Contract Services 225,028 231,326 286,727 269,522 - - 3 4 , 3- 38 1 , 7- 87 3 05,648

3201 Office Supplies 3,275 4,395 4,686 2,515 - 7 5 2,306 - 4 ,897

3202 Subscriptions 482 854 957 670 - - - 330 1 ,000

3210 Training & Safety 7,286 8,567 4,393 4,500 - - - 1,000 5 ,500

3211 Training - POST 20,305 18,421 12,548 10,450 - - 2,663 - 1 3,113

3220 Crime Prevention Task Force - 154 388 405 - - - - 4 05

3221 K- 9 Expenses 6,682 4,883 9,432 9,857 - - - - 9 ,857

3230 Computer Software - 400 - - - - - - -

3244 Construction - - - - - - - - -

3250 Vehicle Supplies 71 1,252 - 600 - - - - 6 00

3252 Gas & Oil 21,998 31,639 31,939 37,000 - - - - 3 7,000

3260 Other Supplies & Materials 14,714 14,084 15,855 16,800 - 1 ,200 - - 1 8,000

Supplies & Materials 74,813 84,650 80,198 82,797 - 1 ,275 4,969 1,330 9 0,371

- - - -

3302 Membership/ Dues 1,613 1,986 2,214 65 - - 295 1,954 2 ,314

3304 Utilities 20,673 19,479 19,966 2,099 - - - 18,765 2 0,865

3305 Communication 40,641 34,748 39,996 13,889 1 ,584 - 17,524 8,799 4 1,796

3306 Travel & Meetings 3,222 2,824 554 2,000 - 1 00 - 400 2 ,500

3350 Special Events & Awards 1,169 1,336 1,066 - - - - 2,200 2 ,200

General Expenses 67,318 60,372 63,796 18,054 1 ,584 1 00 17,819 32,118 6 9,675

3403 Rent - Tools & Equipment 2,257 5,637 75 - - - - - -

Rents & Leases 2,257 5,637 75 - - - - - -

- - - - n

3501 Non- Cap Off Mach & Furniture 3,767 3,629 - - - - - 2,000 2 ,000

3503 Non- Cap Tools & Equipment 6,758 10,099 2,589 18,706 - - - - 1 8,706

3504 Misc. Capital Outlay 1,453 2,895 - 25,000 - - - - 2 5,000

3510 Building Improvements - 3,347 13 - - - - 2,000 2 ,000

3511 Machinery & Equipment 8,787 28,882 5,554 16,000 - - - - 1 6,000

3512 Vehicles & Accessories 838 580 3,180 3,323 - - - - 3 ,323

3513 Computer Equipment 1,520 6,185 - - - - - - -

3514 Office Machines & Furniture 432 20,623 - - - - - - -

Facility & Equipment 23,555 76,240 11,336 63,029 - - - 4,000 6 7,029

- - - -

3910 Administrative Services 33,063 35,619 35,619 - - - - 36,689 3 6,689

3920 Computer Services Charge 58,803 62,331 62,331 - - - - 64,202 6 4,202

3930 Equipment Replacement Charge 66,000 69,960 97,980 - - - - 100,919 1 00,919

Town of Atherton FY 2006- 2007 Recommended Budget Page 41

Department 40: Police

Account 2004- 05 2005- 06 2006- 07 Recommended

Number

Department

Actual Budget Projected Patrol ( 141) Traffic ( 144) Invest. ( 142) Dispatch ( 143) Admin ( 140) Total

Account Description Programs

Cost Allocation 157,866 167,910 195,930 - - - - 201,810 2 01,810

Police Total $ 4,045,981 $ 4,521,001 $ 4,491,546 $ 2,830,934 $ 1 18,616 $ 3 05,599 $ 692,811 $ 748,288 $ 4 ,696,248

Town of Atherton FY 2006- 2007 Recommended Budget Page 42

Town of Atherton FY 2006- 07 Recommended Budget Page 43

Public Works Department

Town of Atherton FY 2006- 07 Recommended Budget Page 44

Department Purpose

To ensure the preservation, safety, attractiveness and efficient operation of Town

infrastructure, including:

• Streets

• Drainage systems

• Parks

• Buildings

• Traffic control devices and features

The Public Works Department is comprised of Administration, Maintenance, and Park

Program divisions, working interactively to carry out the following programs:

• Traffic, records, administration and miscellaneous, including solid waste program

• Capital Improvement Support

• Permits and Controls, including abatements

• Right- of- way trees and landscaping

• Park programs, including tennis

• Parks

• Public Buildings

• Weed, litter and brush control

• Streets

• Compliance with National Pollution Discharge Emission Standards and drainage

Department 50: Public Works

2004- 05 2005- 06

Account Programs

Number

Actual Budget Projected

Admin,

Permits &

and CIP

Support

( 550)

Park

Programs

( 558)

Park

Maintenance

( 557)

Public

Buildings

( 559)

Weeds,

Litter Trees

Streets &

Drainage

( 553)

Department

Total

3001 Regular Salaries $ 782,676 $ 825,853 $ 863,314 $ 278,647 $ 8 2,780 $ 7 0,088 $ 106,721 $ 303,278 $ 8 41,513

3002 Part- time Permanent 47 - 2,373 - - -

3005 Temporary Help 73,429 100,880 83,291 5 0,000 2 0,000 10,000 40,000 1 20,000

3006 Overtime/ Court- time 5,400 6,100 8,759 2 ,200 200 3,700 6 ,100

3010 Standby Pay 14,819 12,913 14,329 8 ,030 588 8,000 1 6,618

3020 Medicare Insurance 9,313 12,836 11,188 4,040 2 ,217 1 ,016 1,411 4,398 1 3,082

3025 FICA 3,109 - 4,100 - - - -

3030 PERS Retirement 140,623 178,042 169,075 56,816 3 1,170 1 4,291 17,384 61,838 1 81,499

3042 Health Insurance 83,472 104,228 98,671 21,989 1 7,806 5 ,590 24,600 42,481 1 12,465

3044 Dental Insurance 13,334 17,353 14,059 4,319 3 ,155 1 ,578 3,011 6,035 1 8,098

3045 Vision Insurance 2,266 3,634 2,373 661 5 12 2 09 782 1,124 3 ,289

3050 Workers Compensation 30,403 30,729 36,620 463 3 ,980 3 ,842 5,335 17,899 3 1,518

3051 Life Insurance 2,017 5,742 2,275 1,032 5 20 2 60 1,026 1,041 3 ,879

3052 Disability Insurance 11,575 14,318 12,514 4,507 2 ,472 1 ,134 1,574 4,905 1 4,592

3060 Uniforms 5,947 7,500 8,854 - 1 ,500 7 50 - 3,000 5 ,250

3061 Auto Allowance 2,409 2,400 2,884 3,600 - - - - 3 ,600

Salaries & Benefits 1,180,839 1,322,528 1,334,679 376,074 2 06,342 118,757 172,629 497,699 1,371,502

3107 Contract Engineering 9,100 2,000 - 2,000 0 0 0 0 2 ,000

3110 Equipment Maint. Vehicle 3,418 4,000 4,159 0 0 500 0 5,000 5 ,500

3111 Equipment Maint Other 6,010 9,050 2,461 1,000 500 2,000 5,000 2,000 1 0,500

3122 Facility Repair 5,290 13,000 13,220 0 1,000 0 12,000 0 1 3,000

3124 Custodial Services 6,210 5,500 8,291 2,000 2,000 0 0 3,000 7 ,000

Account Description

2006- 07 Recommended

TOWN OF ATHERTON

General Fund

Fiscal Year 2006- 07 Budget

Town of Atherton FY 2006- 2007 Recommended Budget Page 45

Department 50: Public Works

2004- 05 2005- 06

Account Programs

Number

Actual Budget Projected

Admin,

Permits &

and CIP

Support

( 550)

Park

Programs

( 558)

Park

Maintenance

( 557)

Public

Buildings

( 559)

Weeds,

Litter Trees

Streets &

Drainage

( 553)

Department

Total

Account Description

2006- 07 Recommended

3130 Tree Maintenance 20,305 51,500 59,421 0 0 10,000 0 40,000 5 0,000

3131 Grounds Maintenance 13,861 16,000 14,377 0 0 15,000 0 10,000 2 5,000

3132 Right of Way Maintenance 1,000 - - 0 0 0 0 0 -

3134 Contract Landscape Maint. 57,193 65,300 52,295 0 0 45,000 0 40,000 8 5,000

3136 Traffic Maintenance 19,691 18,500 27,180 0 0 0 0 25,000 2 5,000

3150 Advertising & Publishing 13,962 19,000 17,114 1,500 17,000 0 0 0 1 8,500

3151 Instruction & Training 475 1,500 - 500 500 0 0 0 1 ,000

3161 Inspection & Testing 8,000 19,000 10,136 12,000 1,200 500 0 500 1 4,200

3165 Other Contract Services 46,650 79,200 37,077 10,000 1,000 2,000 6,000 75,000 9 4,000

Contract Services 211,165 303,550 245,730 29,000 2 3,200 75,000 23,000 200,500 350,700

3201 Office Supplies 3,837 5,400 9,725 5,000 400 300 0 1,000 6 ,700

3210 Training & Safety 3,058 3,500 1,282 300 300 1,000 0 1,000 2 ,600

3230 Computer Software 566 1,700 2,407 6,000 0 600 0 750 7 ,350

3231 Computer Supplies 2,454 2,700 1,866 1,500 50 250 0 0 1 ,800

3240 Building Supplies 9,254 13,500 13,114 500 6,000 2,500 2,500 1,000 1 2,500

3242 Landscaping Supplies 5,745 7,500 11,714 0 1,200 10,000 0 500 1 1,700

3244 Construction Materials 33,060 36,000 21,838 0 3,500 10,000 1,000 25,000 3 9,500

3251 Minor Tools & Equip 4,543 5,600 1,370 500 200 700 100 3,500 5 ,000

3252 Gas & Oil 8,129 9,000 12,079 600 0 1,500 800 10,000 1 2,900

3260 Other Supplies & Materials 162 1,900 32 0 1,000 0 0 0 1 ,000

Supplies & Materials 70,808 86,800 75,427 14,400 1 2,650 26,850 4,400 42,750 101,050

3302 Membership/ Dues 3,234 4,400 5,388 4,000 0 200 0 500 4 ,700

3303 Postage - 800 13 200 500 0 0 0 7 00

3304 Utilities 89,782 84,500 76,414 1,500 13,000 5,000 5,000 60,000 8 4,500

3305 Communication 13,921 12,500 21,348 2,500 7,500 1,000 0 4,000 1 5,000

3306 Travel & Meetings 2,399 3,600 5,048 1,300 500 200 0 2,500 4 ,500

3307 Transport Expenses 344 850 1,073 1,000 50 50 0 200 1 ,300

General Expenses 109,680 106,650 109,284 10,500 2 1,550 6,450 5,000 67,200 110,700

Town of Atherton FY 2006- 2007 Recommended Budget Page 46

Department 50: Public Works

2004- 05 2005- 06

Account Programs

Number

Actual Budget Projected

Admin,

Permits &

and CIP

Support

( 550)

Park

Programs

( 558)

Park

Maintenance

( 557)

Public

Buildings

( 559)

Weeds,

Litter Trees

Streets &

Drainage

( 553)

Department

Total

Account Description

2006- 07 Recommended

3403 Rent - Tools & Equipment 12,625 21,900 13,288 0 4,000 400 0 20,000 2 4,400

Rents & Leases 12,625 21,900 13,288 - 4 ,000 400 - 20,000 24,400

3510 Building Improvements 68 10,000 646 0 15,000 0 3,000 1,000 1 9,000

3511 Machinery & Equipment 9,653 8,000 677 0 2,500 4,000 0 0 6 ,500

3513 Computer Equipment 325 - - 0 0 0 0 500 5 00

3514 Office Machines & Furniture 5,277 2,000 10,038 1,000 3,000 500 32,000 500 3 7,000

Facility & Equipment 15,323 20,000 11,361 1,000 2 0,500 4,500 35,000 2,000 63,000

- - - 0 -

3910 Administrative services 18,861 19,993 17,852 18,861 - - - - 1 8,861

3920 Computer charges 18,940 19,164 18,182 18,079 - - - - 1 8,079

3930 Equipment Replacement Charges - - 20,000 - - - - -

Cost Allocation 37,801 39,156 36,034 56,940 - - - - 36,940

Public Works Total $ 1,638,241 $ 1,900,584 $ 1,825,803 $ 487,914 $ 2 88,242 $ 2 31,957 $ 240,029 $ 830,149 $ 2 ,058,292

Town of Atherton FY 2006- 2007 Recommended Budget Page 47

Town of Atherton FY 2006- 07 Recommended Budget Page 48

Internal Service Funds

Internal Service Funds – Used to account for the financing of services provided by one

department to other departments on a cost reimbursement basis. As is consistent with FY

2005- 06, the Town will maintain three internal service funds in FY 2006- 07:

administrative services, fleet management and information technology. ( The workers’

compensation internal service fund was eliminated in FY 2003- 04.)

Internal Service Funds

Account

Number Account Description

Admin

Services

( 612)

Fleet

Mgmt.

( 610)

Computer

Services

( 611)

ISF Total

Admin

Services

( 612)

Fleet

Mgmt.

( 610)

Computer

Services

( 611)

ISF Total

Admin

Services

( 612)

Fleet

Mgmt.

( 610)

Computer

Services

( 611)

ISF Total

3001 Regular Salaries $ 77,868 $ - $ - $ 77,868 $ 79,246 $ - $ - $ 79,246 $ 67,020 $ - $ - $ 67,020

3005 Temporary Help $ 33,000 $ 33,000 $ 7,843 7,843 $ 12,500 12,500

3020 Medicare Insurance 859 - - 859 1,149 - - 1,149 972 - - 972

3030 PERS Retirement 12,079 - - 12,079 16,158 - - 16,158 13,665 - - 13,665

3036 Group Term Life Ins. - - 52 52 - - - -

3042 Health Insurance 9,086 - - 9,086 13,621 - - 13,621 9,986 - - 9,986

3044 Dental Insurance 1,092 - - 1,092 772 - - 772 1,096 - - 1,096

3045 Vision Insurance 307 - - 307 200 - - 200 212 - - 212

3050 Workers Compensation 98 - - 98 132 - - 132 111 - - 111

3051 Life Insurance 381 - - 381 498 - - 498 285 - - 285

3052 Disability Insurance 958 - - 958 1,282 - - 1,282 1,084 - - 1,084

Salaries & Benefits 135,728 - - 135,728 120,955 - - 120,955 106,931 - - 106,931

3110 Equipment Maint. Other 12,500 4,000 19,002 35,502 12,000 2,000 18,539 32,539 12,500 4,000 12,000 28,500

3124 Custodial Services 4,908 - - 4,908 4,788 - - 4,788 4,908 - - 4,908

3152 Employee Assistance 3,171 - - 3,171 3,093 - - 3,093 3,171 - - 3,171

3165 Other Contract Services 10,825 - 66,120 76,945 2,756 - 52,800 55,556 10,825 - 66,120 76,945

Contract Services 31,404 4,000 85,122 120,526 22,637 2,000 71,339 95,976 31,404 4,000 78,120 113,524

-

3201 Office Supplies 4,990 - - 4,990 4,868 - 4,868 4,990 - - 4,990

3231 Computer Supplies 48 - - 48 47 - 47 48 - - 48

Supplies & Materials 5,038 - - 5,038 4,915 - - 4,915 5,038 - - 5,038

3303 Postage 3,857 - - 3,857 3,763 - - 3,763 3,857 - - 3,857

3304 Utilities 10,754 - - 10,754 10,492 - - 10,492 10,754 - - 10,754

3305 Communication 5,042 - - 5,042 4,919 - - 4,919 5,042 - - 5,042

3321 Liability Insurance 109,000 - - 109,000 106,183 - - 106,183 109,000 - - 109,000

3322 Liability Claims 12,300 - - 12,300 - - - - 12,300 - - 12,300

General Expenses 140,953 - - 140,953 125,357 - - 125,357 140,953 - - 140,953

3403 Rent - Tools & Equipment 825 - - 825 805 - 805 825 - - 825

Rents & Leases 825 - - 825 805 - - 805 825 - - 825

3513 Computer Equipment 1,127 - 27,500 28,627 10,856 - 27,500 38,356 1,127 - 38,000 39,127

3514 Vehicles & Accessories 2,064 72,000 - 74,064 2,013 72,000 - 74,013 2,064 72,000 - 74,064

Facility & Equip. 3,191 72,000 27,500 102,691 12,869 72,000 27,500 112,369 3,191 72,000 38,000 113,191

Fund Total $ 317,139 $ 76,000 $ 112,622 $ 505,761 $ 287,538 $ 74,000 $ 98,839 $ 460,377 $ 288,342 $ 76,000 $ 116,120 $ 480,462

Fund

2005- 06 Budget 2005- 06 Estimate 2006- 07 Recommended

Town of Atherton FY 2006- 2007 Recommended Budget Page 49

Town of Atherton FY 2006- 07 Recommended Budget Page 50

Special Revenue and Capital

Project Funds

Special Revenue Funds – Used to account for the proceeds of specific revenue sources

( other than major capital projects) that are legally restricted to expenditures for specific

purposes.

Capital Project Funds – Used to account for financial resources to be used for the

acquisition or construction of major capital facilities.

Special Revenue Funds

Account Line Item Description

Number Tennis Library Law Tennis Library Law Tennis Library Law

Enforcement Total Enforcement Total Enforcement Total

3001 Regular Salaries $ - $ - $ 100,000 $ 100,000 $ 450 $ - $ 100,000 $ 100,450 $ 470 $ - $ 1 00,000 $ 100,470

3005 Temporary Help 4,000 325 - 7,000 4 ,000 - $ 11,000 4,000 4,180 - 8,180

3006 Overtime - - - - - - - - - - - -

3020 Medicare Insurance 107 - - 107 107 6 0 - 167 112 63 - 175

3025 Fica 460 - - 460 460 2 00 - 660 481 209 - 690

3050 Workers Compensation 21 - - 21 21 2 00 - 221 22 209 - 231

Salaries & Benefits 4,589 325 100,000 100,589 8,039 4 ,460 100,000 112,499 5,086 4,661 1 00,000 109,747

3111 Equipment Maint. Other - - - - - - - - - - - -

3122 Facility Repair - 136 - 136 - 4 20 - - - 433 - 433

3124 Custodial Services - 5,068 - 5,068 - 4 ,800 - 4,800 - 4,944 - 4,944

3152 Employee Assistance - - - - - - - - - - - -

3165 Other Contract Services 20,000 36,520 - 56,520 3,200 1 2,000 - 15,200 - 37,360 - 37,360

Contract Services 20,000 41,723 - 61,723 3,200 1 7,220 - 20,000 - 42,737 - 42,737

3201 Office Supplies - - - - - - - - - - - -

3240 Building Supplies 423.33 7,500 - 7,923 423 7 ,500 - 7,923 436 7,500 - 7,936

3513 Computer Equipment - - - - - - - - - - - -

3244 Construction Materials - 51 - 51 - 5 1 - 51 - 52 - 52

3260 Other Supplies and Materials - 11,100 - 11,100 - 1 1,100 - 11,100 - 11,100 - 11,100

Supplies & Material 423 18,651 - 19,074 423 1 8,651 - 19,074 436 18,652 - 19,088

3303 Postage - - - - - - - - - - - -

3304 Utilities - 7,545 - 7,545 - 9 ,200 - 9,200 - 9,476 - 9,476

3305 Communication - - - - - - - - - - - -

3320 Property Taxes - - - - - - - - - - - -

3321 Liability Insurance - - - - - - - - - - - -

3322 Liability Claims - - - - - - - - - - - -

General Expenses - 7,545 - 7,545 - 9 ,200 - 9,200 - 9,476 - 9,476

3403 Rent - Tools & Equipment - - - - - - - - - - - -

Rents & Leases - - - - - - - - - - - -

3513 Office Machines and Furniture - 2,800 - 2,800 - 2 ,800 - 2,800 - 2,800 - 2,800

3514 Vehicles & Accessories - - - - - - - - - - - -

Facility & Equipment - 2,800 - 2,800 - 2 ,800 - 2,800 - 2,800 - 2,800

Total $ 25,013 $ 71,044 $ 100,000 $ 191,732 $ 11,663 $ 52,331 $ 100,000 $ 163,574 $ 5,522 $ 78,326 $ 100,000 $ 183,848

2006- 07 Recommended

Fund

2005- 06 Estimated

Fund

2005- 06 Budget

Fund

TOWN OF ATHERTON

Special Revenue Funds

Fiscal Year 2006- 07 Budget

Town of Atherton FY 2006- 2007 Recommended Budget Page 51

FY 2006- 07 Capital Improvement Program Expenditures

Fund Number 105 201 202 203 210 211 401 402 403

Fund Name Tennis Parcel Tax Measure A Gas Tax Road Impact Grants Capital Imp. Storm Drainage

Ath. Chan.

District

OJECTS PROJ COST FUNDING

Carryover Projects

Town Hall Facility Design 45,000 45,000

Park Corporation Yard Remodel ( Master Plan) 50,000 50,000

Current Projects

Street Patch, Seal & Overlay 150,000 50,000 100,000

Street Reconstruction 650,000 650,000

Valparaiso Avenue Reconstruction 1,350,000 558,000 370,000 350,000 72,000

Valparaiso Avenue Overlay 360,000 180,000 180,000

Upper Channel Repair Monitoring 10,000 10,000

Upper Channel Repair Phase 2 Design 40,000 40,000

Marsh Road Channel Wall Construction 250,000 250,000

Drainage Design - Fletcher/ Ridgeview ( C) 50,000 50,000

Drainage Design Walsh @ Belbrook ( B1) 10,000 10,000

Street Light Pole Replacements 100,000 100,000

Middlefield Traffic Study 15,000 15,000

160 Watkins Repairs/ Rennovations 30,000 30,000

Park Pathways 35,000 9,960 25,040

Park Carriage House Courtyards Design 15,000 15,000

Park Emergency Water Well 17,575 17,575

NPDES Charges ( C/ CAG & SWQCB)) 21,394 21,394

Congestion Relief ( C/ CAG) 19,500 19,500

General Fund Reimbursement 355,000 100,000 255,000

Program 551 ( CIP Support) Reimbursement 150,000 65,000 25,000 55,000 5,000

General Admin Services Reimbursement 160,000 65,000 30,000 60,000 5,000

TAL FUNDING USE 3,883,469 0 1,460,535 444,500 150,000 1,470,000 277,040 0 21,394 60,000

Town of Atherton FY 2006- 07 Recommended Budget Page 52

Town of Atherton FY 2006- 07 Recommended Budget Page 53

Agency Fund

Agency Fund – Used to account for assets held by the Town as an agent for individuals,

private organizations, other governments and/ or other funds.

2004- 05 2006- 07

Actual Budget Projected Recommended

Revenues:

1660 Programs/ Fees 2 6,526 1 0,000 - 1 0,000

1710 Interest 2 ,700 2 ,700 4 ,000

1830 Donations 1 3,644 5 00 5 00 5 00

Total Revenues 4 3,170 1 3,200 3 ,200 1 4,500

Expenditures:

3005 Temporary Help 6 7 5 00 - 5 00

3165 Contract Services 2 6,672 8 ,000 2 00 8 ,000

3150 Advertising / Publishing 5 ,236 1 ,400 2 00 1 ,400

3201 Office Supplies 2 ,631 8 00 7 00 5 00

3124 Custodial Services 3 65 - - -

3303 Postage 1 ,837 5 00 1 00 5 00

3305 Communication 3 38 - - 1 00

3401 Rentals 3 43 - - 5 00

3510 Building Improvement - - - -

Total Expenditures 3 7,489 1 1,200 1 ,200 1 1,500

Town of Atherton

Atherton Arts Committee ( Fund 715)

Fiscal Year 2006- 07

Description

2005- 06

Town of Atherton FY 2006- 2007 Recommended Budget Page 54

Town of Atherton FY 2006- 07 Recommended Budget Page 55

Financial Summaries

The charts on the following pages provide a summary of revenues, expenses and ending

fund balance for the year ended June 30th, 2006 according to fund category. For

comparative analysis purposes, revenue and expenditure data is also presented for each

of the past three years.

Town of Atherton FY 2006- 07 Recommended Budget Page 56

Revenue Summary by Fund

2003- 04 2004- 05 2005- 06 2005- 06 2006- 07

Fund Description Actual Actual Budget Projected Estimated

101 General Fund $ 8,057,157 $ 9,264,378 8 ,720,458 $ 9 ,432,430 $ 8 ,969,215

Special Revenue Funds:

105 Tennis 16,865 12,044 7 ,000 7 ,000 8 ,000

201 Parcel Tax 1,835,796 1,874,750 1 ,858,000 1 ,858,000 1 ,858,000

202 Transportation 191,778 235,049 1 80,000 1 84,238 2 65,000

203 Street Improvement ( Gas Tax) 196,193 177,292 1 72,376 1 46,184 1 50,000

208 Police on the Street - - - - -

209 Law Enforcement 100,416 100,936 1 00,000 1 00,000 1 00,000

210 Road Construction Impact Fees 395,234 599,606 1 ,158,328 1 ,158,328 1 ,100,000

211 State Park Grants Fund - 108,400 1 97,399 2 20,000 3 13,910

213 Library Special Revenue 391,681 365,864 2 00,000 2 84,000 2 00,000

3,127,963 3,473,941 3 ,873,103 3 ,957,750 3 ,994,910

Capital Project Funds:

401 Capital Improvement 84,190 - - - -

402 Storm Drainage 2 - - 2 0,000 2 0,000

403 Channel Drainage District 51,578 61,445 5 0,665 5 0,665 5 0,000

404 Park Playground Improvement 2,205 - - - -

405 Middlefield Road Grants 1,195,734 - - - -

406 Facilities Construction 4 - - - -

1,333,713 61,445 5 0,665 7 0,665 7 0,000

Internal Service Funds:

610 Vehicle Replacement - 66,000 9 7,980 9 7,980 1 20,919

611 Information Technology 123,128 98,642 1 01,621 1 01,621 1 04,670

612 Administrative Services 256,043 295,805 2 94,389 2 94,389 3 03,221

614 Workers Comp. Insurance 62,362 - - - -

441,533 460,447 4 93,990 4 93,990 5 28,810

Trust and Agency Funds:

715 Evans Creative Design 45,705 45,705 1 3,200 3 ,200 1 4,500

731 MA Little League - - - - -

740 Tree Committee - - 1 ,400 1 ,200 1 ,400

45,705 45,705 1 4,600 4 ,400 1 5,900

Total Revenues 13,006,071 13,305,916 $ 1 3,152,816 $ 1 3,959,235 $ 1 3,578,835

Carryover from Prior Year - 548,894 7 17,356 9 61,608 1 ,088,283

Grand Total 13,006,071 13,854,810 1 3,870,172 1 4,920,843 1 4,667,117

Town of Atherton FY 2006- 07 Recommended Budget Page 57

REVENUES BY FUND

Special Revenue Funds

29%

Capital Project Funds

1%

Internal Service Funds

4%

Trust and Agency Funds

0%

General Fund

66%

Town of Atherton FY 2006- 07 Recommended Budget Page 58

Expenditure Summary by Fund

2003- 04 2004- 05 2005- 06 2005- 06 2006- 07

Department Actual Actual Budget Projected Poposed

101 General Fund $ 7,294,774 $ 7 ,747,162 $ 8 ,701,012 $ 8,400,819 $ 9 ,197,066

Special Revenue Funds:

105 Tennis 1 5,549 1 5,549 2 5,013 11,663 5 ,522

201 Parcel Tax 1,768,016 1 ,768,016 2 ,631,077 2,815,780 1 ,910,535

202 Transportation 6 0,871 6 0,871 3 23,420 323,420 4 44,500

203 Street Improvement ( Gas Tax) 2 27,747 2 27,747 1 50,000 150,000 1 50,000

208 Police on the Street - - - - -

209 Law Enforcement 1 00,000 1 00,000 1 00,000 100,000 1 00,000

210 Road Impact Fees 5 59,518 5 59,518 1 ,598,671 1,603,600 1 ,470,000

211 Grants 300 3 00 1 96,736 220,000 2 77,040

213 Library Special Revenue 3 52,081 3 52,081 7 1,044 78,326 7 8,326

Total 3,084,082 3 ,084,082 5 ,095,961 5,302,788 4 ,435,923

Capital Project Funds:

401 Capital Improvement 5 5,256 5 5,256 2 82,896 250,000 -

402 Storm Drainage - - 2 1,394 21,394 2 1,394

403 Channel Drainage District 55,632 5 5,632 4 25,300 325,300 6 0,000

406 Facilities Construction 209,272 2 09,272 - - -

Total 349,309 3 49,309 7 29,590 596,694 8 1,394

Internal Service Funds:

610 Vehicle Replacement 7 1,669 7 1,669 7 6,000 74,000 7 6,000

611 Information Technology 94,995 9 4,995 1 12,622 98,839 1 16,120

612 Administrative Services 267,477 2 67,477 3 17,140 287,538 2 88,342

614 Workers Compensation Insurance - - - - -

Total 434,141 4 34,141 5 05,762 460,377 4 80,462

Trust and Agency Funds:

715 Evans Creative Design 36,613 3 6,613 1 1,200 1,200 1 1,500

731 MA Little League - - -

740 Tree Committee - - -

Total 3 6,613 3 6,613 1 1,200 1,200 1 1,500

Grand Total $ 11,198,919 $ 1 1,651,307 $ 1 5,043,525 $ 14,761,878 $ 1 4,206,344

Town of Atherton FY 2006- 07 Recommended Budget Page 59

EXPENDITURES BY FUND

Special Revenue

Funds

30%

Internal Service

Funds

3%

Capital Project

Funds

1%

General Fund

66%

Town of Atherton FY 2006- 07 Recommended Budget Page 60

Budget Summary

Beginning Ending

Fund Balance Revenues Expenditures Fund Balance

July 1, 2006 & Transfers & Transfers June 30, 2007

Fund Description Projected Projected Projected Projected

101 General Fund $ 8,517,511 $ 8,969,215 $ 9,197,066 $ 8,289,660

Special Revenue Funds:

105 Tennis 17,179 8,000 5,522 19,657

201 Parcel Tax 154,963 1,858,000 1,910,535 102,428

202 Transportation 191,503 265,000 444,500 12,003

203 Street Improvement 30,598 150,000 150,000 30,598

208 Police on the Street 4,455 - 4,455 -

209 Law Enforcement 24,911 104,455 100,000 29,366

210 Road Impact Fees 386,778 1,100,000 1,470,000 16,778

211 State Park Grants 38,688 313,910 277,040 75,558

213 Library Special Revenue 1,620,717 200,000 78,326 1,742,392

Sub Total $ 2,469,793 $ 3,999,365 $ 4,440,378 $ 2,028,780

Capital Projects Funds:

401 Capital Improvement 3,970 - - 3,970

402 Storm Drainage 43,868 20,000 21,394 42,474

403 Channel Drainage District 165,297 50,000 60,000 155,297

404 Park Playground - - - -

405 Middlefield Road Grant - - - -

406 Facilities Construction 65,382 - - 65,382

Sub Total $ 278,517 $ 70,000 $ 81,394 $ 267,123

-

Internal Service Fund -

610 Vehicle Replacement 362,732 120,919 76,000 407,651

611 Information Technology 135,883 104,670 116,120 124,433

612 Administrative Services 147,827 303,221 288,342 162,706

614 Workers Comp Insurance - - - -

Sub Total 646,442 528,810 480,462 694,790

-

Trust and Agency Funds -

715 Evans Creative Design 117,101 14,500 11,500 120,101

740 Tree Committee 5,817 1,400 - 7,217

Sub Total 122,918 15,900 11,500 127,318

Grand Total $ 12,035,181 $ 13,583,290 $ 14,210,799 $ 11,407,672

Town of Atherton FY 2006- 07 Recommended Budget Page 61

Supplemental Information

Town of Atherton FY 2006- 07 Recommended Budget Page 62

List of Authorized Positions by Department

2000- 01 2001- 02 2002- 03 2003- 04 2004- 05 2005- 06 2006- 07

Authorized Authorized Authorized Authorized Authorized Authorized Recommended

City Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00

City Clerk 1.00 1.00 1.00 1.00 1.00 1.00 1.00

Assistant to City Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00

Total 3.00 3.00 3.00 3.00 3.00 3.00 3.00

Finance Director 1.00 1.00 1.00 1.00 1.00 1.00 1.00

Assistant Finance Director 1.00 1.00 1.00 1.00 1.00 1.00 1.00

Finance Assistant 1.00 1.00 1.00 1.00 1.00 1.00 1.00

Finance Asst/ Public Serv Asst 1.00 1.00 0.00 0.00 0.00 0.00 0.00

Public Services Assistant - 0.50 1.00 1.00 1.00 1.00 1.00

Total 4.00 4.50 4.00 4.00 4.00 4.00 4.00

Building Official 1.00 1.00 1.00 1.00 1.00 1.00 1.00

Senior Bldg Inspector/ Plan Reviewe 0.00 0.00 0.00 1.00 1.00 1.00 1.00

Bldg Inspector/ Plan Reviewer 2.00 2.00 2.00 1.00 1.00 1.00 2.00

Office Specialist 1.00 1.00 1.00 1.00 1.00 1.00 1.00

Public Services Assistant 0.80 0.50 0.00 0.00 0.00 0.00 0.00

Contract Plan Reviewer 1.00 1.00 1.00 1.00 1.00 1.00 0.00

Total 5.80 5.50 5.00 5.00 5.00 5.00 5.00

Police Chief 1.00 1.00 1.00 1.00 1.00 1.00 1.00

Captain 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Lieutenant 1.00 1.00 1.00 1.00 1.00 1.00 1.00

Sergeant 5.00 5.00 5.00 5.00 5.00 5.00 5.00

Police Officer 12.00 15.00 15.00 15.00 15.00 15.00 15.00

Administrative Assistant ( P/ T) 0.50 0.50 0.50 0.50 0.50 0.50 0.50

Communications Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00

Community Service Officer 1.00 1.00 1.00 1.00 1.00 1.00 1.00

Dispatcher/ Records Assistant 4.00 4.00 4.00 4.00 4.00 4.00 4.00

Total 25.50 28.50 28.50 28.50 28.50 28.50 28.50

Public Works Director 1.00 1.00 1.00 1.00 1.00 1.00 1.00

Superintendent 1.00 1.00 1.00 1.00 1.00 1.00 1.00

Asst/ Assoc Engineer 0.00 0.00 1.00 1.00 1.00 1.00 1.00

Park Program Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00

Office Specialist 1.00 1.00 1.00 1.00 1.00 1.00 1.00

PW Maintenance Supervisor 2.00 2.00 2.00 2.00 2.00 2.00 2.00

Town Arborist/ PW Technician 1.00 1.00 1.00 1.00 1.00 1.00 1.00

PW Lead Maintenance Worker - - - - - - -

PW Maintenance Worker I/ II 5.00 5.00 5.00 5.00 4.00 4.00 4.00

Total 12.00 12.00 13.00 13.00 12.00 12.00 12.00

Grand Total 50.30 53.50 53.50 53.50 52.50 52.50 52.50

Note: of the 52.5 positions recommended 51 are funded.

Public Works

City Manager

Finance

Building

Police

Town of Atherton FY 2006- 07 Recommended Budget Page 63

Summary of Authorized Positions by Department

City Manager

6%

Finance

8%

Building

10%

Police

53%

Public Works

23%

Town of Atherton FY 2006- 07 Recommended Budget Page 64

Town of Atherton Salary Schedule

CLASS JOB DESCRIPTION STEP A STEP B STEP C STEP D

1100 CITY MANAGER 13,579

DEPARTMENT HEADS

1104 FINANCE DIRECTOR 9 ,514 11,193

1105 CHIEF OF POLICE 1 0,203 12,003

1108 PUBLIC WORKS DIRECTOR/ CITY ENGINEER 1 0,182 11,979

1115 PLANNING ADMINISTRATOR/ BUILDING OFFICIAL 9 ,494 11,169

MID- MANAGEMENT

2200 CITY CLERK 6 ,827 8,031

2204 POLICE LIEUTENANT 8 ,211 9,660

2208 PARK PROGRAM MANAGER 5 ,588 6,574

2209 ASSISTANT TO THE CITY MANAGER 6 ,827 8,031

2210 PUBLIC WORKS SUPERINTENDENT 7 ,396 8,701

2211 ASSISTANT FINANCE DIRECTOR 6 ,827 8,031

2205 ASSOCIATE ENGINEER 6 ,482 7,626

GENERAL GOVERNMENT EMPLOYEES

ASSISTANT ENGINEER 5 ,408 5 ,653 5 ,923 6,219

3300 BUILDING INSPECTOR/ PLAN CHECKER 5 ,447 5 ,695 5 ,966 6,264

SENIOR BUILDING INSPECTOR/ PLAN CHECKER 5 ,992 6 ,211 6 ,506 6,891

3301 PUBLIC SERVICES ASSISTANT 3 ,352 3 ,504 3 ,671 3,855

3304 OFFICE SPECIALIST 4 ,043 4 ,227 4 ,428 4,649

3306 TOWN ARBORIST/ PUBLIC WORKS SPECIALIST 5 ,447 5 ,695 5 ,966 6,264

3308 FINANCE ASSISTANT 4 ,633 4 ,843 5 ,074 5,327

PARKS/ FACILITIES MAINTENANCE WORKER I 3 ,572 3 ,734 3 ,912 4,108

PARKS/ FACILITIES MAINTENANCE WORKER II 3 ,929 4 ,107 4 ,303 4,518

PARKS SUPERVISOR 5 ,660 5 ,917 6 ,199 6,509

3310 PUBLIC WORKS MAINTENANCE WORKER I 3 ,572 3 ,734 3 ,912 4,108

3311 PUBLIC WORKS MAINTENANCE WORKER II 3 ,929 4 ,107 4 ,303 4,518

3311 PUBLIC WORKS SUPERVISOR 5 ,660 5 ,917 6 ,199 6,509

POLICE- CIVILIAN

4401 COMMUNITY SERVICE OFFICER 4 ,027 4 ,210 4 ,411 4,631

4405 DISPATCHER/ RECORDS ASSISTANT 4 ,935 5 ,159 5 ,405 5,675

4406 POLICE TRAINEE 4,143

4407 COMMUNICATIONS SUPERVISOR 6 ,265 6 ,550 6 ,862 7 ,205

POLICE- SWORN ( 84 HRS.)

5505 POLICE OFFICER 5 ,883 6 ,151 6 ,444 6,766

5520 POLICE SERGEANT 7 ,188 7 ,515 7 ,873 8,266

POLICE- SWORN ( 80 HRS.)

5506 POLICE OFFICER 5 ,598 5 ,853 6 ,132 6,438

5528 POLICE SERGEANT 6 ,844 7 ,156 7 ,496 7,871

Atherton Police Officers Association ( APOA) position salaries effective 7/ 01/ 05.

Teamsters Local 856 ( Miscellaneous) position salaries effective 7/ 1/ 05

Management ( Unrepresented) position salaries effective 7/ 1/ 05.

City Manager salary effective 7/ 1/ 05.

Town of Atherton FY 2006- 07 Recommended Budget Page 65

Atherton Assessed Valuations 1992- 93 through FY 2005- 06

Fiscal

Year County Secured State Unsecured Total

Increase

( Decrease)

from Prior

Year

Percent Change

from Prior Year

2005- 06 $ 4 ,405,912,352 $ 117,768 $ 12,003,725 $ 4,418,033,845 $ 581,562,158 15.16%

2004- 05 3 ,788,476,000 101,000 7,444,000 3 ,836,471,687 298,383,687 8.43%

2003- 04 3 ,530,000,000 88,000 8,000,000 3 ,538,088,000 228,798,000 6.91%

2002- 03 3 ,305,200,000 90,000 4,000,000 3,309,290,000 ( 64,193,924) - 1.90%

2001- 02 3 ,369,322,064 92,026 4,069,834 3,373,483,924 7 19,423,319 27.11%

2000- 01 2 ,651,467,634 84,057 2,508,914 2,654,060,605 2 72,506,134 11.44%

1999- 00 2 ,374,302,464 90,932 7,161,075 2,381,554,471 2 16,384,608 9.99%

1998- 99 2 ,162,570,529 133,092 2,466,242 2,165,169,863 1 93,704,519 9.83%

1997- 98 1 ,970,058,187 108,586 1,298,571 1,971,465,344 1 83,473,395 10.26%

1996- 97 1 ,786,985,409 77,260 929,280 1,787,991,949 1 00,834,178 5.98%

1995- 96 1 ,686,119,026 89,860 948,885 1,687,157,771 9 4,954,917 5.96%

1994- 95 1 ,590,872,908 77,860 1,252,086 1,592,202,854 9 6,826,359 6.48%

1993- 94 1 ,494,013,853 67,033 1,295,609 1,495,376,495 1 00,430,445 7.20%

1992- 93 1 ,393,956,839 72,689 916,522 1,394,946,050 1 12,991,759 8.81%

Town of Atherton FY 2006- 07 Recommended Budget Page 66

San Mateo County

Property tax apportionment schedule

Education

38%

Special Districts

3%

Sequoia Hospital District

2%

Library

3%

County

20%

Town of Atherton

10%

S. M. Jr. College

8%

M. P. Fire Protection

District

16%

Education Special Districts S. M. Jr. College M. P. Fire Protection District

Sequoia Hospital District Town of Atherton Library County

Town of Atherton FY 2006- 07 Recommended Budget Page 67

Schedule of Operating Transfers FY 2006- 07

From To Amount

Fund Fund

201 - Parcel Tax 101 450,000

203 - Gas Tax 101 100,000

204 - Police on the Street 209 4,455

210 - Road Impact Fees 101 255,000

Total $ 809,455

Town of Atherton FY 2006- 07 Recommended Budget Page 68

Legislative Items

Town of Atherton FY 2006- 07 Recommended Budget Page 77

ATTACHMENT I

TOWN OF ATHERTON

GANN LIMIT COMPUTATION

SUMMARY

FY 2006- 07

BUILDING/ ENG. PARKS OTHER POLICE TOTAL

A. COSTS REASONABLY BORNE 1,467,017 520,200 2,953,801 4,646,248 9,587,266

B. FEES 1,145,800 205,244 6,200 2,600 1,359,844

C. FEES OVER( UNDER) COSTS ( 321,217) ( 314,956) ( 2,947,601) ( 4,643,648) ( 8,227,422)

D. TRANSFER TO RESERVE 0 0 0 0 0

E. AMOUNT TO TAX PROCEEDS 0 0 0 0 0

PROCEEDS OF TAXES 5,573,579

AMOUNT TO TAX PROCEEDS 0

TOTAL PROCEEDS OF TAXES 5,573,579

APPROPRIATION LIMIT 9,017,777

AMOUNT OVER / ( UNDER) LIMIT ( 3,444,198)

Town of Atherton FY 2006- 07 Recommended Budget Page 78

ATTACHMENT II

2005- 06 Base Appropriations Limit $ 5,992,022

City Population Change 0.62 1.0062

Per Capita Personal Income Change 3.96 1.0396

Calculation Factor 1.0460

Annual Adjustment Increase 238,755

Parcel Tax Adjustment 2,787,000

Total Adjustments 3,025,755

2005- 06 Appropriations Limit $ 9,017,777

TOWN OF ATHERTON

CALCULATION OF APPROPRIATION LIMIT

2006- 07

Town of Atherton FY 2006- 07 Recommended Budget Page 79

TOWN OF ATHERTON ATTACHMENT III

CALCULATION OF PROCEEDS OF TAXES

FY 2006- 07

PROCEEDS NON- PROCEEDS USER

OF TAXES OF TAXES FEES TOTAL

10 PROPERTY TAXES

- SECURED 3,670,322 3,670,322

- UNSECURED 327,370 327,370

- SB813 SUPPLEMENTAL 100,000 100,000

- HOPTR 37,710 37,710

- OTHER 0 0

011 OTHER TAXES

- FRANCHISE - PG& E 163,200 163,200

- FRANCHISE - CAL WATER 53,040 53,040

- FRANCHISE - BFI 160,000 160,000

- FRANCHISE - CABLE TV & OTHER 61,200 61,200

- SALES & USE TAXES 94,500 94,500

- PUBLIC SAFETY SALES TAX 63,000 63,000

- REAL PROPERTY TRANSFER 151,250 151,250

0330 LICENSES AND PERMITS

- BUSINESS LICENSES 360,000 360,000

- HOME OCCUPATIONS 4,400 4,400

- BUILDING PERMITS 1,000,000 1,000,000

- ENCROACHMENT PERMITS 100,000 100,000

- OTHER LICENSES & PERMITS 1,800 1,800

0340 FINES AND FORFEITURES

- VEHICLE CODE FINES 25,000 25,000

- OTHER FINES AND FORFEITURES 10,000 10,000

0350 USE OF MONEY AND PROPERTY

- INTEREST- GENERAL FUND 320,000 320,000

- INTEREST- TRAFFIC SAFETY 0

- PROPERTY RENTAL - PLAY SCHOOL 36,916 36,916

- PROPERTY RENTAL - CELLULAR ONE 38,299 38,299

- OTHER 0 0

0353 HOLBROOK- PALMER PARK

- SOCIAL FEES 144,000 144,000

- MEETING FEES 53,244 53,244

- FOOD SERVICE 0 0

- SUPERVISORY FEES 0 0

- LIABILITY INSURANCE FEE 0 0

- CLASS FEES 0 0

- TENNIS CLASSES 0 0

- FOUNDATION REIMBURSEMENT 0 0 0

Town of Atherton FY 2006- 07 Recommended Budget Page 80

0360 REVENUE FROM OTHER AGENCIES

- MOTOR VEHICLE LICENSE FEE 522,856 522,856

- OFF HIGHWAY MVLF 0 0

- FEDERAL SRO GRANT 0

- MENLO HS SRO REIMB 51,000

0370 CURRENT SERVICES

- ELECTIONS PROCESSING FEE 0 0

- DOCUMENT/ RESEARCH FEE 0 0

- MICROFILM 400 400

- PHOTOCOPY FEE 5,800 5,800

- ALARM MONITORING FEE 0 0

- VEHICLE RELEASE 1,600 1,600

- POLICE REPORT 0 0

- FINGERPRINTING FEE 0 0

- SPECIAL SERVICES - POLICE 1,000 1,000

- ZONING, PLANNING & SUBDIVISION FEES 26,000 26,000

- APPLICATION FEE 18,000 18,000

- INSPECTION FEE 0 0

- ENGINEERING PLANNING FEE 0 0

- SALES OF DOCUMENTS 0 0

- POST OFFICE 52,000 52,000

- OTHER SERVICES 0 0

- SMIP ( EARTHQUAKES) 0 0

- DONATIONS - SPECIAL GIFTS 0 0

- PG& E UTILITIES 0 0

0380 MISCELLANEOUS REVENUE 5,000 5,000

0390 REIMBURSEMENTS

- BOOKING FEES 0 0

- PERS EQUITY DISTRIBUTION 0

- POST 3,500 3,500

- ERAF 0 0

- OTHER 32,000 32,000

TOTAL GENERAL FUND 5,319,408 1,023,155 1,351,844 7,694,407

OTHER

PROPERTY TAX - SPECIAL TAX 1,858,000 1,858,000

SALES TAX - TRANSPORTATION 265,000 265,000

INTEREST - TRANSPORTATION 0 0

GAS TAX - 2105 150,000 150,000

ROAD IMPACT FEES 1,100,000 1,100,000

DRAINAGE FUNDS 70,000 70,000

MIDDLEFIELD ROAD GRANTS 0 0

STATE COPS 100,000 100,000

TENNIS 8,000 8,000

0

PARK IMPROVEMENTS 0 0

PARK GRANTS 543,910 543,910

CAPITAL IMPR. 0 0

TOTAL OTHER REVENUES 3,028,000 1,058,910 8,000 4,094,910

TOTAL REVENUES W/ O INTEREST 8,347,408 2,082,065 1,359,844 11,789,317

Town of Atherton FY 2006- 07 Recommended Budget Page 81

LESS EXCLUSIONS

- CAPITAL OUTLAY 2,992,710 827,416 400,000 4,220,126

- FEDERAL / STATE MANDATES 0 0 0

NET REVENUES 5,354,698 1,254,649 959,844 7,569,191

70.7% 16.6% 12.7% 100.0%

INTEREST 212,230 49,727 38,043 300,000

TOTAL REVENUES 5,566,928 1,304,376 997,887 7,869,191