city
of
Cupertino
2003 04
CITY OF CUPERTINO CALIFORNIA
Fiscal Year 200043
CITY COUNCIL
Michael Chang
Mayor
Sandra James
Vice Mayor
Patrick Kwok
Councilmember
Richard Lowenthal
Councilmember
Dolly Sandoval
Councilmember
DIRECTORY OF CITY OFFICIALS
DavidWKnapp City Manager
Charles T Kilian City Attorney
Carol Atwood Director of Administrative Services
Rick Kitson Public Information Officer
Steve Piasecki Director of Community Development
Ralph Quails Director of Public Works
Kimberly Smith City Clerk
Therese Smith Director of Parks and Recreation
iii
CITY OF CUPERTINO CALIFORNIA
Fiscal Year 200043
COMMISSIONS AND COMMITTEES
AUDIT COMMITTEE PARKS RECREATION COMMISSION
Michael Chang
Gillian Enos
Tom Hall
Dolly Sandoval
Rod Brown
Jeanne Bradford
Frank Jelinch
Roger Peng
Kris Wang
HOUSING COMMISSION TELECOMMUNICATIONS COMMISSION
Julia Abdala
Richard Abdalah
Sarah HFatheawiaty
Mahesh Nihalani
Frances Seward
Salvatore Algeri
David Eggleston
L T Guttadauro
Steven Ting
Ernest Tsui
FINE ARTS COMMISSION LIBRARY COMMISSION
Nancy Canter
David Kim
Hema Kundargi
Shirley Lin Kinoshita
Janet Mohr
Carl Orr
Rita Young
Sheila Mohan
Janet Riddell
Eno Schmidt
Katherine Stakey
Yuhfen DianaWu
PUBLIC SAFETY COMMISSION PLANNING COMMISSION
Barry Chang
Nolan Chen
Emma Darknell
Philippe Dor
Hugh Riddell
TEEN COMMISSION
Angela Chen
Chuck Corr
Marty Miller
Taghi Saadati
Gilbert Wong
ECONOMIC DEVELOPMENT
Princess Castaneda
AkshitaDeora
Patty Fang
Erin Gatley
Piyush Goyal
Christopher Haley
Zack Kolev
Alexander Lee
Kenny Lin
Emily Liu
Kevin Schroeder
Danh Trang
Angelica Zen
Carol Atwood
Keith Dias
Jody Hansen
Sandra James
David Knapp
Richard Lowenthal
iOnnMahoney
Mark McKenna
Steve Piasecki
Ralph Qualls
BICYCLE PEDESTRIAN COMMISSION
Hua Julia Fu
David Greenstein
Robert Levy
Geoffrey Paulsen
Joseph Walton
iv
uaniciinance Officers
Certificate of Award
Excellence in Operational Budgeting 20023
Presented to
City of Cupertino
This certificate recognizes theachievemeut ofExcellence in Operational Budgeting attd reflects att outstanding budget document
attd the underlying budgeting process through which the budget is intplentented
February 24 2003
Dedicated to Excellence in Municipal Financial Management
1
The California Society of Municipal Finance Officers issues annual awards for outstanding
achievement and contributions to the profession The City of Cupertino received the award
shown above for its 200032 annual operating budget In bestowing this honor the Society
acknowledges the City for its outstanding presentation offinancial and budgetary data
Our 200043 budget document is intended to meet the Ssociety high standards and will be
submitted again this year to determine eligibilityfor another award
V
RESOLUTION NO 10233
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CUPERTINO
ADOPTINGAN OPERATING AND CAPITAL IMPROVEMENT BUDGET FOR
FISCAL YEAR200043 BYRATIFYING ESTIMATES OF REVENUES TO BE
RECEIVED IN EACH FUND ANDAPPROPRIATING MONIES THEREFROM FOR
SPECIFIED ACTIVITIES AND ACCOUNTS AND SETTING FORTH
CONDITIONS OF ADMINISTERING SAID BUDGET
WHEREAS the orderly administration ofmunicipal government is dependent on the
establishment of asound fiscal policy ofmaintaining aproper ration ofexpenditures within
anticipated revenues and available monies and
WHEREAS the extent of any project or program and the degree ofits accomplishment
as well as the efficiency ofperforming assigned duties and responsibilities is likewise dependent
on the monies made available for that purpose and
WHEREAS the City Manager has submitted his estimates ofanticipated revenues and
fund balances and has recommended the allocation ofmonies for specified program activities
NOW THEREFORE BE IT RESOLVED that the City Council does hereby adopt the
following sections as apart of its fiscal policy
Section 1 The estimates ofavailable fund balances and anticipated resources to be
received in each ofthe several funds during fiscal year 200043as submitted by the City
Manager in his proposed budget and as have been amended during the budget study sessions are
hereby ratified
Section 2 There is appropriated from each ofthe several funds the sum ofmoney as
determined during the budget sessions for the purposes as expressed and estimated for each
department
Section 3 The City Manager is hereby authorized to administer and transfer
appropriations between Budget Accounts within the Operating Budget when in his opinion such
transfers become necessary for administrative purposes
Section 4 The Director ofAdministrative Services shall prepare and submit to City
Council quarterly a revised estimate of Operating Revenues
Section 5 The Director of Administrative Services is hereby authorized to continue
unexpended appropriations for Capital Improvement projects
vi
Resolution No10233
Section 6 The Director ofAdministrative Services is hereby authorized to continue
appropriations for operating expenditures that are encumbered or scheduled to be encumbered at
year end
PASSED AND ADOPTED at aregular meeting ofthe City Council ofthe City of
Cupertino this 16th day of June 2003 by the following vote
Vote Members ofthe City Council
AYES
NOES
ABSENT Lowenthal
ABSTAIN None
ATTEST
Chang James Sandoval Kwok
None
Mayor City of cupert
vii
TABLE OF CONTENTS
FISCAL YEAR 200045
PAGE
BUDGET STRATEGIES
Mission Statement 7
Financial Values Statements 8
City Council Goals 9
Change in Program Levels 13
BUDGET GUIDE
Elements of the Budget Document 15
Structure ofthe Csity Finances 16
The Annual Budget Process 18
Glossary of Budget Terminology 19
COMMUNITY PROFILE
History ofCupertino 23
Community Economic Profile 24
FINANCIAL AND PERSONNEL SUMMARIES
Budget Summary 31
Revenue and Expenditure Charts 32
Revenue Summary 36
Personnel Summary 47
Five Year Budget Forecast 54
Appropriations Limit 77
DEPARTMENTAL OPERATING BUDGETS
COUNCIL AND COMMISSIONS
City Council 84
Telecommunications Commission i i i i 86
Library Commission 88
Fine Arts Commission 90
Public Safety Commission 92
Parks and Recreation Commission 94
Teen Commission 96
Planning Commission 98
Housing Commission 100
Bicycle and Pedestrian Commission 102
TITLE PAGE i
ORGANIZATION CHART ii
DIRECTORY OF CITY OFFICIALS iii
CCOOMMMMIISTSTIOEENSS iv
EEXNCCEEIJ IN OPERATIONALBUDGETING 20023 v
ADOPTED BUDGET RESOLUTION vi
BUDGET MESSAGE 1
PAGE
ADMINISTRATION
City Manager 108
Community Outreach 110
City Manager Discretionary Fund 112
Legal Services 114
LAW ENFORCEMENT
Law Enforcement 120
PUBLIC INFORMATION
Community Relations 126
Cupertino Scene 128
Government Channel 130
ADMINISTRATIVE SERVICES
Administration 136
Economic Development 138
Leadership Cupertino 140
Accounting 142
Business Licensing 144
City Clerk 146
Duplicating and Mail Service 148
Elections 150
Emergency Preparedness 152
Human Resources 154
Code Enforcement 156
Insurance Administration 158
Information Technology 160
PARKS AND RECREATION
Administration 168
Cultural Programs Quinlan Community Center 170
Youth and Teen Monta Vista Recreation Center 172
Sports and Physical Recreation 174
Senior PSroegnraimosrCenter 176
Blackberry Farm Nature Programs 178
COMMUNITY DEVELOPMENT
Administration 184
Planning 186
Housing Services 188
Building 190
PUBLIC WORKS
Administration 198
Environmental Programs 200
Engineering Services 202
Service Center 204
Grounds 206
Streets 208
Facilities 210
Transportation 212
General Services 214
Fixed Assets Acquisition 216
PAGE
DNEPAROTMENNTAL OPERATING BUDGETS
Interfund Transfers 222
Debt Service 224
CAPITALIMPROVEMENTS
Five Year Capital Improvements Program 227
ICNUPOE
May 13 2003
To the Citizens of Cupertino Honorable Mayor and
Members of the City Council
Introduction
This ysear budget theme Building for a Better Tomorrow was chosen to celebrate the Csity
continued emphasis on community through outreach programs recreational activities
neighborhood programs and community events In addition this year will see the construction of
a new Library Community Hall and City Center Plaza as well as the renovation of our Sports
Center We are well known for our high tech environment our great schools rich diversity and
the value we place on open space neighborhood parks and community recreation programs This
budget year will continue to emphasize these areas and encourage community involvement at
both the citizen and corporate levels
Fiscal year 200043 will be a very tough budget year because of the economy and because of
State raids on City revenues The economy declined dramatically in fiscal year 200201 as the
recession eroded our sales transient occupancy and property transfer tax revenues Revenues
continued to decline in fiscal year 200032 with a continued downward adjustment of over 1
million in sales tax transient occupancy and utility users tax In addition paybacks for General
Fund parkland advances and debt service from other funds did not materialize due to the
recession For this upcoming year revenue in the General Fund will remain flat The City has
continually reduced its operating budget to adjust to this downward trend in revenues but this
fiscal year those reductions will begin to show in reduced service levels We expect Silicon
Valley to continue to feel recessionary trends at least through the end of this upcoming fiscal
year
The major challenge this coming year will be continuing services and projects in the midst of a
recession and the threat of new State raids on local revenues Expenditures will be controlled
through streamlining automation and partnerships with community groups and government
agencies The City has anticipated up to 2 million in state tasawkaeyhowever if additional
revenues are raided or our trends continue to decline future service levels and workforce
reductions will be necessary to balance the budget
Printed on Recycled Paper
General Fund Reserve Trends
Historically the General Fund reserve has been very strong In 2000 the Council established a
15 million reserve level enabling the City to respond to economic uncertainties and natural
disasters and to take advantage ofcapital acquisition opportunities
In order to maintain current services during the economic downturn and pay for the new Library
Council approved the temporary use of our capital project reserve The Csity 5 million C1P
reserve will be used to help fund the fyievaer capital improvement program primarily for the
new Library In addition any General Fund shortfalls occurring for the 200032 fiscal year and
beyond can be funded from our economic uncertainty reserve The following table shows the
undesignated reserve in thousands from 12090927 actual and 20038 projected The
undesignated reserve is the fund balance minus designated funds
Undesignated Reserves by Fiscal Year
199987 199998 109909 200010 200021 200032 200043 200054 200065 200076 200087
72124 02612 52613 91971 61169 1920 9825 11608 91808 11121 21318
The following table shows our prior and projected financial position of the City
FISCAL YEARS
199998 109909 200010 200021 200032 200043 200054 200065 200076 200087
Revenue 52454 83203 73110 42095 63007 62995 23619 93511 33230 73541
Expenditures 51492 52501 12732 92055 52065 32660 12970 42085 42697 83502
Debt Service 4641 4672 4663 4711 5930 3547 3548 3548 3547 3549
Net 1361 5600 3875 12ll 4828 212 581 48 356 400
Employees 10302 10308 10455 15504 15504 10505 10505 10505 10505 10505
Operating Revenues versus Operating Expenditures
One of the acid tests of a csity ongoing fiscal condition is the extent to which there is sufficient
current revenue to meet current expenses on an operational basis exclusive of capital and debt
service We have retained a good position in this area Department directors and every city
employee have consistently come up with new ways to reduce expenditures and to deliver service
more efficiently
As shown in the above chart the recession has affected our financial position for the current and
proposed fiscal years We will need to keep abreast of changing conditions in California and
proactively react if any of these revenue sources experience an additional downturn General
Fund revenues in this category include
2
Sales Tax During 200021 the City experienced a decline of over 12 in sales tax
This fiscal year we are projecting another 4decline and this budget shows sales tax
revenue trends as flat for the upcoming year Sales tax represents more than a third of the
General Fund revenue and is the major factor in our ability to provide service to our
customers
Transient Occupancy Tax This important tax source has remained flat for the current
fiscal year only because of the addition of a fourth hotel that opened in July 2002
Without the Cypress Hotel this tax revenue would be approximately 19below the prior
year levels
Utility Users Tax Office vacancy rates have gone from 2to 26 in the past two
years and rental of office space has declined from550 per square foot to approximately
020 per square foot This situation has had a direct impact on the Csity utility tax
which is flat for the current year and projected to increase at only 3for the upcoming
year
Vehicle License Fees VLF Two years ago the State of California decided to refund
tax dollars to its citizens given the large surplus created by the strong economy
Unfortunately the refund was not given from State revenues but from VLF revenues
which have always been used to provide municipal services The State promised to
backfill the reduction with the surplus however the recession has eliminated this surplus
Given the magnitude of the current State budget deficit this revenue source is at risk
Our operating budget has been reduced for the 200043 fiscal year as the City continues to
respond to the effects of the recession Department reductions were a result of direct cutbacks
efficiency measures and deferral of maintenance where possible The proposed budget does not
fund excess hours of operation for the County Library System this year In addition there is a
selective hiring freeze in place and we have eliminated our high school noontime programs
reduced our mobile skate park program and eliminated conference and meeting expenses
Further a draft agreement has been developed with DeAnza College that will save 05070 of
our previously budgeted01003commitment to the public access channel Broadcast time for
public access will not be reduced Supported production time in the studio will be reduced
however the production schedule has been specifically designed not to affect Cbuapseretindo
producers
Bottom Line
For this next fiscal year total expenditures will exceed total revenues in the General Fund by
approximately 010905 This is due to the funding of capital improvement projects We expect
to generate yeenadrsavings to cover this shortfall
In spite of budgeted cutbacks we have been able to maintain policing service levels and have
increased the Ssheriff presence in town by providing 4100 square feet at Quinlan to
accommodate eight full time employees
A summary of the 200043 General Fund budget follows in thousands
Operating Revenues 62995
Operating Expenditures 32660
Net Operating Activity 3335
ONpeoratinng Activity
Transfers In from other funds 1425
Capital PGrojaecsts Tax 2120
Debt Service 3547
TEeqcuhipnmoloegnytpOurtchhaesers 188
Net Activity for Year 195
The General Fund is a status quo budget No new programs have been incorporated in the
adopted 200043 budget Worthy General Fund projects that are not reflected in this budget
include
All American City Application 02050
Excess Library Hours 010108
Fourth ofJuly Fireworks 65000
While some or all of these could be paid for out of the economic uncertainty reserve however
given the unknowns of the State budget it would be wise to keep the reserve intact for now
Key Issues for our Future
Key issues that the City will need to address include
Tax Base Cupertino receives approximately 36of its General Fund revenue from sales
tax This revenue source will continue to be volatile due to leakage to other retail outlets
catalog and Internet shopping and the economic realities of our large technology business
base The City will need to proactively pursue economic development strategies to attract
and retain revenue providers Our economic development focus is on revitalizing our
regional mall and sales incentives
Technology The City needs to continue to embrace the efficiencies of technology to
provide information and service to our customers and streamline and automate our
operations
Master Maintenance Programs Expanding our infrastructure requires ongoing
maintenance and operating costs The City needs to continue funding an adequate level
of equipment park infrastructure community facility and street improvement
maintenance
4
State of the Art Infrastructure The City needs to be proactive in placing state of the art
infrastructure New technology opportunities have been and will continue to be
proactively pursued In addition several key facilities are scheduled to be
rceonnsotvruactteedd to serve the growing needs of the community
Expenditure Base Governments will need to continue to provide for customer needs
with fewer resources in the future Our challenge is to provide quality service at a
reasonable cost by analyzing all delivery options especially in the wake of growing
inflationary trends
Partnerships The enormous success of our community is due in large part to the many
partnerships between schools businesses churches and community and volunteer
organizations The City will continue to serve as a facilitator of these partnerships
Conclusion
Cupertino is a fiscally conservative rwuenll city This proposed budget continues in that
tradition through a realistic expenditure program providing our employees with the tools to
perform their jobs in the most efficient and effective manner possible Our challenge is to
weather a recession now encompassing three fiscal years and the probability of State take away
and County program delegations Our goal is to continue to maintain the current quality of life
for the citizens of Cupertino and to make Cupertino a place where everyone feels welcome
In closing I would like to acknowledge the extra efforts of Carol Atwood Carol Ferrell Jennifer
Chang and Dorothy Steenfott in preparing this ysear budget
Respectively submitted
David Knapp
City Manager
City of Cupertino
MISSION STATEMENT
The environment within our City is interdependent upon a partnership of City Employees
Elected Officials and the Community To further this partnership the City of Cupertino has
agreed upon certain basic values within the framework of the Csity policies to better serve the
Community
Provide prompt courteous and equitable service that responds to individual needs
Treat each customer and employee with respect dignity and sensitivity
Support and encourage individual professional growth and innovation to enhance customer
service and employee satisfaction
Create apositive professional environment based upon teamwork
As a team it is our objective to provide the highest level of satisfaction in all programs and
services
We are proud to be part of the City of Cupertino team and will strive to provide the best service
possible
BUDGET STRATEGIES
FINANCIAL VALUES STATEMENTS
The City of Cupertino adheres to the following guidelines and principles in preparing its budget
and conducting itstdoayand ltoernmgfiscal affairs
I Revenue Levels
To the extent possible maximize investment yield while maintaining a high level of
liquidity for the Csity anticipated capital costs
Identify and recommend sources of revenue necessary to maintain the services desired by
the community and to maintain the Csity quality of life
Perform ongoing evaluations of existing sources of revenue to maximize the Csity
revenue base
Recover costs of special services through user fees
Allocate all internal service charges to appropriate user departments
Ensure that Enterprise activities remain ssupeportlinfg in the long term
2 Expenditure Control
Maintain operating activities at levels which are offset by revenues
Evaluate expenditures at the department and project levels to ensure control
Reduce costs and improve productivity through the use of efficiency measures
Structure debt refinancing to provide the necessary capital while minimizing future debt
service costs
3 LToenrmg Financial Stability
Ensure ongoing productivity through employee training and retention programs
Pursue consolidation of resources and activities with other agencies and jurisdictions
where beneficial
Ensure financial planning flexibility by maintaining adequate fund balances and reserves
Provide for major maintenance and repair of City buildings and facilities on a timely
basis
Provide for infrastructure asset preservation that maximizes the performance of these
assets at minimum lciyfcele costs
Continually evaluate and implement ltoernmg financial planning including technology
automation multiple year capital improvement programs revenue and expenditure
forecasting
BUDGET STRATEGIES
CITY COUNCIL GOALS
1 Library and Civic Center
Construction of the new library and civic center is underway
with the estimated completion date of October 2004
2 Trails Plan
Work with the County Parks on the transfer of land from the
OBrien Group and resubmit applications for funding the
construction of trails in Study AreaA
Conclude the public visioning process and draft the master
plan for the Stevens Creek Corridor One of the council goals
for the project is to provide atrail or trails in the corridor to
accommodate avariety of trail users
Review annually the status of the Union Pacific trail to
determine when the corridor may be open to trail development
3 Youth Issues
Continue to identify a location and funding for askateboard
park
Incorporate a teen center in the Cupertino Sports Center
renovation project
4 Pursue Downtown Opportunities
Develop the Crossroads Streetscape Plan in Conjunction with
the update ofthe General Plan
Work with the Town Center property owners to design a
muisxeedwalkable development that links with the Civic
Center and City Center
5 Street Safety Walkable Community
Ensure that walkable city concept is present in all City
rdeedveeveloloppmmeennttprojects
Budget Reference
Pages 226
Pages 226
Pages 170 226
Page 184
Pages 227
BUDGET STRATEGIES
CITY COUNCIL GOALS
6 Building CUomnmiutnyity
3 Continue to offer opportunities and programs to address the
needs of our diverse community
3 Continue international film and music series
3 Hold public forums in other languages for major capital
improvement projects
3 Continue to expand the Neighborhood Leader program
7 Economic Development
3 Encourage healthy environment for retail growth
3 Continue to work with the doewvenloeperrss of Vallco to
redevelop the property
3 Add revenue enhancement incentive policy component o
review for new development
3 Evaluate ttrarnaspnortastiointimplications ofeconomic
development strategy
8 General Plan
3 Work with the General Plan Task Force to develop the
General Plan preferred alternative
3 Adopt the revised General Plan in the first quarter 2004
Public Safety
3 Review traffic safety issues
Safe routes to school program for Cupertino High School
and Garden Gate Elementary School Work to begin
Summer 2003
Review traffic safety for pedestrians
Budget Reference
Pages 108 126 138
16748
Page 136
Page 184
Pages 11508 22407
10
BUDGET STRATEGIES
CITY COUNCIL GOALS
Continue emphasis on Neighborhood Watch andECap
Programs
Continue emphasis on Emergency Response ERand
preparedness
Continue expansion of the CERT program
Offer ER skills to 6 to 12 grade
Update Emergency Plan
Develop city evacuation plan
Ensure ER training for bsucshioneoslss
Expand volunteer program
Develop high school ERtraining
Ensure ER training for city staff
10 Affordable Housing
Provide housing opportunities for Cupertino workers
Implement the 2003 revisions to the BMR manual
Implement the teacher housing assistance program that was
adopted by the City Council in May 2003
The CCS 24 unit affordable housing project and office were
completed in May 2003
1iAnnexation
Annex pockets in the Monta Vista neighborhood using island
annexation procedures
Annex individual contiguous parcels in the Creston
neighborhood when redevelopment occurs
12 Sports Center Building Strategy
Proceed with construction to renovate the Cupertino Sports
Center Bids due May 2003
Budget Reference
Page 186
Page 184
Page 172 226
11
BUDGET STRATEGIES
CITY COUNCIL GOALS Budget Reference
13 Four Seasons Comer and Intersection Gateway
Construction of park scheduled to begin in July 2003 Gateway
structure and additional parking on Stevens Creek Blvd will
be pursued by staff after the park is under construction
Page 226
14 School Partnerships
Pursue partner opportunities with the three school districts
including
Teacher housing programs
Gym
Traffic and parking
15 Senior Issues
Explore Senior Commission
Continue to expand membership and program offerings at
the Senior Center
16 Internal Improvement
Provide gooinng training to enhance the skills of our workforce
Pages1224780267
Page174
Page150268
12
CHANGE IN PROGRAM LEVELS
This ysear budget does not fund several existing programs and new programs that were
proposed over the course of this last year These programs are listed for your information To
fund any or all of the following would require an appropriation from the Economic Uncertainty
Reserve or a reduction of another budget item
ENxiestiwng Programs Unfunded
All American City Award 02050 Funding Source
6 Extra Hours Library 010108 Funding Source
Fourth of July Fireworks 65000 Funding Source
Furniture Replacement Quinlan 0100 Funding Source
Community Grants 52080 Funding Source
Travel and Conference citywide 01050 Funding Source
GEovPhase 1I 0100 Funding Source
DeAnzaPEG Channel 06000 Funding Source
General Fund
General Fund
General Fund
General Fund
General Fund
General Fund
General Fund
General Fund
ENxiestiwng Programs Funded
Leadership CTupLertTino
4 Extra Hours Library
Second School Resource Officer
January to June 2004
PBeidceystcrilaen Safety Program
8000
08040
08020
5000
Funding Source General Fund
Funding Source General Fund
Funding Source General Fund
Funding Source General Fund
REVENUE PROPOSALS
1 Bill actual cost for hanging of banners over Stevens Creek Boulevard
2 Implementation of aTransportation Permit for oversized vehicles
3 Perform aFee Analysis for Planning Building and Engineering Fees to ensure cost
recovery on permits
13
BUDGET GUIDE
The budget is the Csity fundamental policy document It describes the Csity goals and details
how resources are allocated to achieve these goals In addition the budget serves as the annual
financial plan an operations guide and a communications tool
The budget guide provides an overview of the elements of the budget document It describes the
structure of the Csity finances and the annual budget process and includes a glossary of budget
terminology
ELEMENTS OF THE BUDGET DOCUMENT
The budget document includes the following key elements
Budget Message The Budget Message is the City Msanager transmittal letter submitting
the budget to the City Council The Budget Message summarizes the Csity current and long
term financial position highlights new programs and organizational changes addressed in the
budget and outlines both short and ltoernmggoals of our city government
Budget Strategies The Budget Strategies section includes the Csity mission statement the
Financial Values of the City and identified City Council goals for the fiscal year The 2003
04 operating budget addresses the implementation of these goals and explores various
revenue enhancements and cost reduction measures
Financial Summaries The Financial Summaries section provides financial information on
projected revenues expenditures fund balances and reserves This section includes the
Budget Summary of Funds as well as detailed fund descriptions and information on all
revenue sources and expenditure projections
In addition to 200043 information this section includes fund balance trends and detailed
revenues and expenditures projections for the next five years
Departmental Operating Budgets The Departmental Operating Budgets section details
historical and proposed expenditures by operating department The City is organized into
eight key operating functions including the Administration Law Enforcement Public
Information Administrative Services Parks and Recreation Community Development and
Public Works Each department budget includes a summary narrative financial information
regarding the department and each of its major divisions and personnel information
15
BUDGET GUIDE
Departmental expenditures are divided into five categories which include the following charges
Employee Compensation represents permanent tfiumlel and tpimaret salary costs overtime
PERS retirement health insurance costs and other benefits
Materials represents items purchased for repair and maintenance operational activities such
as books uniforms and recreation supplies and office supplies
Contract Services represents legal consulting and other professional services contract repair
and maintenance utility charges training and memberships equipment rentals insurance and
employment services
Capital Outlay represents expenditures for tangible fixed assets including land buildings
furniture equipment and City vehicles
Debt SOetrhviecer represents principal and interest payments on outstanding debt and
interfund transfers
DNeparotmenntal Operating Budgets The DNeparotmenntal Operating Budgets section
details historical and proposed expenditures for the functions of interfund transfers and debt
service
Capital Improvements The Capital Improvements section details the proposed capital
projects for 200043 through 200087 These projects are organized into six categories
Parks Buildings Medians and Overpasses Streets Traffic and Storm The fyievaer budget
denotes funding sources and a description ofeach project
The City Council approves funding ofthe Capital Improvements on ayearly basis
STRUCTURE OF THE CSITY FINANCES
The Csity finances are structured in a variety of funds that are the basic accounting and reporting
entities in governmental accounting The funds that comprise the 200043 budget are grouped
into two major categories Governmental Funds and Proprietary Funds The purpose of each of
the various funds within these two categories is described below
16
BUDGET GUIDE
GOVERNMENTAL FUNDS
Governmental Funds include Tax Supported Funds Special Revenue Funds and Federal Grant
Funds They are accounted for under the modified accrual basis of accounting
Tax Supported Funds include the General and Capital Improvement Funds The General Fund is
the primary operating fund for governmental services funding traditional stuapporxted activities
such as law enforcement and community development The Capital Improvements Fund is
utilized for the acquisition or construction of major capital facilities
Special Revenue Funds include the Park Dedication Gas Tax Storm Drain Environmental
Management and Leadership Cupertino funds The use of Special Revenue Fund resoumes is
legally restricted for specific purposes
Federal Grant Funds include the Federal Housing and Community Development Block Grant
programs The Community Development Block Grant is a federally funded program for housing
assistance and public improvements
PROPRIETARY FUNDS
Proprietary Funds include Enterprise Funds and Internal Service Funds They are accounted for
under the full accrual basis of accounting
Enterprise Funds including the Resource Recovery Sports Center Blackberry Farm Recreation
and Senior Center funds are used to account for operations that are ssupeportlinfg with user fees
covering expenditures
Internal Service Funds include the Workers Compensation Management Information Services
Equipment and LToenrmg Disability funds Internal Service Funds are similar to Enterprise
Funds except that fees are charged to user City departments to cover the costs of services
provided by the activity
COST ACCOUNTING
By using this financial technique the City is able to assess the true cost of providing a service
and benefits The Internal Service Funds and Enterprise Funds capture the full cost of a
psrogram activities Internal users of information management fleet and equipment and
insurance are assessed rental rates through their programs for the use and eventual replacement of
such services and equipment Employee benefits such as leave usage retirement and insurances
am also recovered as revenue ofthe funds by charging the programs that use personnel services
17
BUDGET GUIDE
THE ANNUAL BUDGET PROCESS
The Csity annual budget is prepared on a July 1 to June 30 fiscal year basis The budget process
is an ongoing process that includes the phases of development proposal adoption and
monitoring
The budget development phase begins in February with the preparation of budget instructions
and goal setting sessions by the City Council and City Manager During March departments
prepare the budgets for which they are responsible These proposed department budgets are
reviewed by the Finance Division and compared to current and prior year trends The City
Manager then reviews the proposals with the City Treasurer and departmental staff and makes
final adjustments The proposed budget is then submitted to the City Council in May
During the months of May and June the Council considers the budget proposals at a series of
City Council Work Sessions and meetings At this time the Council hears from Boards
Commissions and community groups regarding budget requests and recommendations Prior to
June 30 the City Council holds public hsearing on the budget and then adopts the final budget
by resolution The adopted budget takes effect on July 1 the first day ofthe new fiscal year
After the budget is adopted the City enters the budget monitoring phase Throughout the year
expenditures are monitored by the Finance Division staff and department managers to ensure that
funds are used in an approved manner Adjustments to expenditures within or between
departmental budgets are accomplished on an naeedsed basis administratively throughout the
year City Council approval is required for additional appropriations from fund balances or for
new revenue sources
18
BUDGET GUIDE
GLOSSARY OF BUDGET TERMINOLOGY
The Csity budget contains specialized and technical terminology that is unique to public finance
and budgeting To help the reader understand the terms a glossary of budgetary terminology has
been included in the document
Adopted Budget Revenues and appropriations approved by the City Council in June for the
following fiscal year
Allocated Costs An expense charged by one ddeipvairstmioennt to another for services
performed or expenditures of a general nature that are charged to one main account and allocated to
other ddeipvaisrtmioenntss by a specified formula
Appropriation An authorization made by the City Council that pneitns the City to incur
obligations and to make expenditures ofmsoumes
Budget A financial plan for a specific period of time fiscal year that matches ail planned
revenues and expenditures with various municipal services
Budget Amendment A legal procedure utilized by the City Manager to revise a budget
appropriation Adjustments to expenditures within or between departmental budgets may be
accomplished administratively City Council approval is required for additional appropriations
from fund balance or new revenue sources
Capital Improvement Program A plan for capital expenditures to provide for the acquisition
expansion or rehabilitation of an element of the Csity physical plant to be incurred over a fixed
period of several future years
Capital Outlay Expenditures relating to the purchase ofequipment land and other fixed assets
Cost Recovery The establishment ofuser fees that is equal to the full cost ofproviding services
Department A major administrative segment of the City that indicates overall management
responsibility for an operation or agroup of related operations within a functional area
Division A unit of organization that reports to a department
19
BUDGET GUIDE
Enterprise Fund A fund established to account for activities that are financed and operated in a
manner similar to private business enterprises in which costs of providing services are primarily
recovered through user fees
Estimated Budget The status of appropriations between July 1 and June 30 Includes the adopted
budget budget amendments prior year encumbrances approved carryovers and transfers between
objects divisions and departments
Expenditure Utilization of fund resources Expenditures include operating expenses debt
service and capital outlays
Expenditure Category A basis for distinguishing types of expenditures The major expenditure
categories used by the City are employee compensation materials contract services capital outlay
and debt service
Fiscal Year A tmwoenlvthetime period signifying the beginning and ending period for recording
financial transactions The City has specified July 1 through June 30 for its fiscal year
Fund A fiscal and accounting entity for which the recording of financial transactions is made for
the purpose of carrying on specific activities in accordance with the requirements placed upon the
use offinancial resources
Fund Balance The net effect of assets less liabilities at any given point in time
General Fund The fund used to account for the major operating revenues and expenditures of the
City except for those financial resources that are required to be accounted for in another fund
category General Fund revenues are derived primarily from property and other taxes
Goal Broad mission statements that define the purpose of adepartment
Infrastructure Long lived capital assets that normally are stationary in nature and can be
preserved for a significantly greater number of years than most capital assets Examples include
roadways bridges and drainage systems
Internal Service Fund A fund used to account for the services provided by one department to
other depmtments on a rceimobursesmentt basis
20
BUDGET GUIDE
Operating Budget A financial plan for the provision of direct service and support functions that
provide basic governmental services The operating budget contains appropriations for such
expenditures as employee compensation materials contract services capital outlay and debt
service It does not include Capital Improvement Project expenditures
Reserve An account used to designate a portion of the fund balance for a specific future use and
is therefore not available for general appropriation
Revenue Increases in fund resources Revenues include income from user fees taxes permits
and other sources
Section A unit or organization that reports to adivision
SSuppeortilnfg Activity An enterprise activity where all service costs including principal and
interest debt payments are primarily covered solely from the earnings of the enterprise
Subsidy Supplemental resources provided to ensure adequate funding when anticipated
expenditures exceed revenues
User Fees Fees charged to users ofa particular service provided by the City
21
Cupertino owes its name and earliest mention in recorded history to
the 1776 expedition led by the Spaniard Don Juan Bautista de Anza
from Sonora Mexico to the Port of San Francisco to found the
presidio of St Francis
Leaving the majority of the party of men women and children in
Monterey to rest from their travels deAnza his diarist and
cartographer Petrus Font and 18 other men pressed on through the
Santa Clara Valley in late March to their San Francisco destination
With the expedition encamped in what is now Cupertino Font
christened the creek next to the encampment the Arroyo San Joseph
Cupertino in honor of his patron San Guiseppe San Joseph of
Cupertino Italy The arroyo is now known as Stevens Creek
The village of Cupertino sprang up at the crossroads of Saratoga
Sunnyvale Road now DeAnza Boulevard and Stevens Creek
Boulevard It was first known as West Side but by 1898 the post
office at the Crossroads needed a new name to distinguish it from
other similarly named towns John T Doyle a San Francisco lawyer
and historian had given the name Cupertino to his winery in
recognition of the name bestowed on the nearby creek by Petms Font
In 1904 the name was applied to the Crossroads and to the post office
when the Home Union Store incorporated under the name The
Cupertino Stores Inc
Many of Csupertino pioneer European settlers planted their land in
grapes Vineyards and wineries proliferated on Montebello Ridge on
the lower foothills and on the flat lands below
After 1906 a lot more than grape growing was going on in Cupertino Omhards were thriving and new businesses were
being started In the late 1s940 Cupertino was swept up in Santa Clara Vsalley postwar population explosion
Concerned by unplanned development higher taxes and piecemeal annexation to adjacent cities Csupertino community leaders began a drive in 1954 for incorporation Cupertino rancher Norman Nathanson the Cupertino Monta Vista
Improvement Association and the Fact Finding Committee played important roles in this movement Incorporation was
approved in the September 27 1955 election Cupertino officially became Santa Clara Csounty 13 City on October I0
1955
A major milestone in Csupertino development was the creation by some of the csity largest landowners of Vallco
Business and Industrial Park in the early 1s960 Ofthe 25 property owners 17 decided to pool their land to form Vallco
Park six sold to Varian Associates a thriving young electronics firm founded by Russell Varian and two opted for
transplanting to farms elsewhere The name Vallco was derived from the names of the principal developers Varian
Associates and the Leonard Lester Craft and Orlando families
23
2003 Profaw
The City of Cupertino theigch heart of Silicon Valley was
bom from a community of farmers In 1955 when Cupertino
officially became the 13th city in Santa Clara County its
population was about 2000 and its geographical area
encompassed376square miles
Today with a population numbering more than 05000 and city
limits stretching across 11 square miles Cupertino is considered
to be one of the San Francisco Bay Asrea most prestigious cities
in which to live and work
Among the many factors that make Cupertino so desirable are
the csity highly acclaimed educational programs its vibrant
business environment its convenient access to major
transportation systems and its attractive pwlaneneldl
neighborhoods
Schools in Cupertino are operated by the Cupertino Union School District CUSD that serve students ofmikindergarten
through 8 grade in several different cities and the Fremont Union High School District FUHSD which operates five
high schools in Cupertino and nearby cities Twenty elementary schools and four middle schools are under the CUSD
umbrella Nationally recognized for its innovative use of technology to enrich student learning the dsistrict reputation
reaches around the world
One of Csalifornia premiere community colleges is also located in Cupertino DeAnza College serves nearly 02050
students per quarter The college operates a planetarium and an Advanced Technology Center where training in math
physics computers and programming is offered In addition one of the asrea leading performing arts facilities the Flint
Center is located on the DeAnza College campus
As home to many kwnoewlnl theigchcompanies Cupertino offers a dynamic and exciting business climate Apple
Computer is headquartered in the city along with Symantec and Portal Software In addition key divisions of Hewlett
Packard Sun Microsystems and Borland are also located in Cupertino
The Csity proactive economic development efforts have resulted in a number of innovative mutually beneficial
partnerships with local companies The City strives to retain and attract local companies through policies of balanced
growth and streamlined permitting
Residents and visitors can browse in a variety of small specialty shops at Vallco Fashion Park The mall includes Msacy
Psenney and Sears as anchors and features popular chain stores such as Vsictoria Secret Express and Natural Wonders
Shoppers can also enjoy iceskating at the msall ice skating rink
Tshere more to a community than its schools its businesses and its quality of life A community is people And
Csupertino people come from all over the world The city prides itself on being a diverse community and appreciates
the cultural differences that make each resident individual and unique Cupertino has become a place that people are
proud to call home
24
oF LoarL Fcoer
Economic Growth Trends
1999 2000 2001 2002
Population in County 4611479 561825 61374 3610689
Total Taxable Sales County 48218758 06308537 06309702 07408001
Population in City Limits 04955 55406 55406 55406
Total Taxable Sales City 0410102 1610356 2710356 231027
Occupied Dwellings City 41177 21084 41083 61882
School EnrollmentK8 31153 21050 31153 71050
School Enrollment912 8822 9063 9100 9108
Median Income City 27193 37186 77470
Median Income County 65399 36127 16346
Median Age 39 38 38
MNanuofactunring Employment
Company Employment Product
Cupertino Union School District 1500 Education
FDoeAotnhziallCommunity College 2100 Education
Fremont Union High School District 735 Education
Sears 294 Retail
Target 270 Retail
JC Penney 200 Retail
PEG 167 EGleactrsic
Mervyns 135 Retail
Manufacturing Employment
Company Employment
Apple Computer 6000
PHaecwkalertdt 6482
Symantec 400
HMoenaesyuwreexll 220
Product
Computers
Computers
Software
Process
Controls
25
2003 CyLt rqoff2w
The City of Cupertino operates as a general law city with a city ccoiutnycil manager form of government Five council
members serve four year overlapping terms with elections held every two years The council meets twice a month on the
first and third Mondays at645pmin City Hall
Municipal services am provided by the Csity 154 full time benefited employees City departments include administrative
services finance human resources IT city clerk outreach programs code enforcement and economic development
community development planning and building parks and recreation public works engineering maintenance
transportation and environmental and public information Police service is contracted through the County of Santa
Clara and fire service is provided through Santa Clara County Fire District
Assisting the city council are several citizen advisory ccoommmmisitstieoenss which include housing
telecommunications fine arts library planning audit parks and recreation bicycle and pedestrian and public safety
Members of the volunteer boards are appointed by the city council and vacancies are announced so that interested
residents may apply for the positions Residents are kept informed about city services and programs through the
Cupertino Scene a monthly newsletter Csupertino government access cable TV channel The City Channel and the
csity website
Housing
Rentals for one and two bedroom apartments and duplexes
range from1100 to2100 per month Rent for a two
bedroom house ranges from2200 to3250 per month
The average price of existing single family homes is
573913 as of March 2003 The average
tcoowndnohmoinuiusmesale price is 144568
Community Health Care Facilities
Cupertino is served by the Cupertino Medical Clinic
NovaCare Occupational Health Services Nearby hospitals
include El Camino Hospital in Mountain ViewOConnor
Hospital in San Jose San Jose Hospital Community
Hospital of Los Gatos Kaiser Permanente Medical Center
in Santa Clara Stanford Hospital in Palo Alto and the
SaratogaiWnalk Clinic in Saratoga
Utilities
Natural gas and electric Pacific Gas and Electric
Company 800 5704030
Telephone SBC For residential service call 800 894
2355 for business service call 800 2735505
Cable Comcast 800 2924858
Garbage Los Altos Garbage 408 0742250
Water San Jose Water Company 408 7297090 and
California Water 650 0911572
Sewer Service Cupertino Sanitary District 408 7205731
Tax Rates and Government Services
Residential commercial and industrial property is
appraised at full market value as it existed on March 1
1975 with increases limited to amaximum of2annually
Property created or sold since March 1 1975 will bear full
cash value as of the time created or sold plus the 2
annual increase The basic tax rate is100per 100 full
cash value plus any tax levied to cover bonded
indebtedness for county city school or other taxing
agencies Assessed valuations and tax rates are published
annually after July 1
Retail Sales Tax Santa Clara County District 1 Local
1State6 County 25 Total825
Assessed Valuation Secured and Unsecured
Cupertino 0680792682002
County01903483892002
Transportation
Rail Southern Pacific San Jose to San Francisco with
spur line in Cupertino
Air Seven miles north of San Jose International Airport
32 miles south of San Francisco airport
Bus Santa Clara County Transit Systems Greyhound bus
lines
Highways Interstate Route 280 State Route 85
26
Library Blackberry Farm
Cupertino Library has the highest circulation among the
members of the Santa Clara County Library system It
holds a collection of more than 03008volumes as well
as periodicals compact discs audio and video cassettes
RCODMs and DVDs
The library is currently under construction A temporary
library is located at 10441 Bandley Drive in Cupertino
The library is open Monday through Thursday 190
Friday and Saturday 160 Sunday 162 For more
information call 408 1464767
Cupertino Senior Center
Adults over age 50 can find a full calendar of
opportunities for learning volunteering and enjoying
life There are exercise classes over 30 hours a week a
computer lab and classes language instruction including
English as a second language and cultural and special
interest classes
The Senior Center is located at 21251 Stevens Creek
Boulevard at Mary in Memorial Park and is open
Monday through Friday 8amto 5pm
The Quinlan Community Center
The City of Csupertino Quinlan Community Center is a
02070 square foot facility that provides a variety of
recreational opportunities Most prominent is the
Cupertino Room which is a pmurupolstei room that can
accommodate 300 people in a banquet format The
Quinlan Center is also home to the Cupertino Historical
Society For more information call 408 3717270
This 33 acre recreational facility offers two large
swimming pools softball field basketball courts
volleyball courts horseshoe pits and a nine hole golf
course The picnic grounds are located at 21975 San
Fernando Avenue and the golf course is located at 22100
Stevens Creek Boulevard Telephone 408 3717470
Blackberry Farm Retreat
Center is a2000 square foot
house that overlooks the
picnic grounds and golf
course The center has one
large conference room that
will accommodate up to 25
people The retreat center is
located at 21979 San
Femando Avenue Telephone 408 3717470
McClellan Ranch Park
A horse ranch during the 1s930 and4s0 this a1c8re
park has the appearance of a working ranch Preserved
on the property are the original ranch house milk barn
livestock barn and two historic buildings moved from
other sites in the city Bsaer Blacksmith Shop
originally located at DeAnza and Stevens Creek and the
old water tower from the Parish Ranch now the site of
Memorial Park Also at McClellanRanch are corrals
where Rolling Hills4HClub members raise rabbits
chickens sheep swine and cattle and a Junior Nature
Museum which features small live animal exhibits and
dispenses information about bird animal and plant
species of the area McClellan Ranch is located at 22221
McClellan Road Telephone 408 3717270
Cupertino Sports Center
Cupertino Sports Center is a great place to meet friends
The facility features 17 tennis courts 12 lighted
complete locker room facilities saunas Jacuzzis and a
fully equipped fitness center featuring free weights
Cydesc and cardio equipment The center is located at
the comer of Stevens Creek Boulevard and Stelling
Road Telephone 408 3717670
27
Winner of numerous state and national awards for excellence our
Csity schools are widely acknowledged to be models of quality
instruction
Cupertino Union School District serves 71050 students in a 26 square
mile area that includes Cupertino and portions of five other cities The
district has 20 elementary schools and four middle schools including
several choice programs Eighteen schools have received state aonrd
national awards for educational excellence
Student achievement is exceptionally high Historically district test
scores place Cupertino among the premier public school districts in
California The district is a leader
in the development of a standards
based system of education and is nationally recognized for leadership in the use of
technology as an effective tool for learning Quality teaching and parent involvement
are the keys to the dsistrict success
The Fremont Union High School District serves over9000 students in a 42 square
mile area covering all of Cupertino most of Sunnyvale and portions of San Jose Los
Altos Saratoga and Santa Clara The five high schools of the district have garnered
many awards and recognition based on both the achievement of students and the
programs designed to support student achievement Student achievement is at an all
time high based on the statewide Academic Performance Index API All five high
schools in the district exceeded their state established achievement targets for the 2000
API District students are encouraged to volunteer aonrd provide service to
organizations within the community During their senior year if students complete 80
hours of service to a pnroofnit community organization they are recognized with a Community Service Award medal
that may be worn during their graduation ceremonies
epsr
Cupertino is served byfour local
institutions of higher education
DeAnza College the University of San
Francisco National University and
the UCSC Extension In addition to
these schools Csupertino location
offers easy access to Stanford
University Santa Clara University and
San Jose State University
Building on its tradition of excellence and innovation DeAnza
College challenges students of every background to develop
their intellect character and abilities to achieve their
educational goals and to serve their community in a diverse and
changing world
DeAnza College offers a wide range of quality programs and
services to meet the work force development needs of our
region The college prepares current and future employees of
Silicon Valley in traditional classroom settings and through
customized training arranged by employers Several DeAnza
programs encourage economic development through college
credit courses short term programs services for manufacturers
technical assistance aonrd recruitment and retention services
28
to
Euphrat Museum of Art
The highly regarded Euphrat Museum of Art adjacent to the Flint Center on the DeAnza College campus traditionally
presentskooainnedfexhibitions publications and events reflecting the rich diverse heritage of our area The Museum
prides itself on its changing exhibitions of national and international stature emphasizing Bay Area artists Museum
hours are 11am 4pmTuesday Wednesday Thursday68pmTuesday and 11am 2pmSaturday Telephone
8488063486
Minolta DeAnza Planetarium
Stargazers have a Cupertino facility catering to their interests the Minolta Planetarium on the DeAnza College campus It
hosts a variety of planetarium shows and events including educational programs for school groups and family astronomy
evenings on Saturdays at 700pm For more information and current schedule of events visit the website at
pfdwlhaenwaedtnarwizaumaor call8488061484
Flint Center
The cultural life of the Peninsula and South Bay is enhanced by programs presented at the Flint Center for Performing
Arts located at 21250 Stevens Creek Boulevard at DeAnza College campus The center opened in 1971 and wasnamed in
honor of Calvin C Flint the first chancellor of the FDoeoAtnhziallCommunity College District The box office is open
10ma 4mpMonday through Friday and one and one half hours prior to any performance Box office 480648
8816 administrative office 8488062480
Cupertino Historical Society
On May 2 1966 the Cupertino Historical Society was founded as a pnroofnit organization by a group of 177 longtime
residents concerned about the rapid growth in the area and its impact on the quickly vanishing Cupertino heritage The
ltoernmg goal of the Society was to develop a museum to preserve the memorabilia that would be so vital in
communicating the history to future generations On March 30 1990 the Society opened the Cupertino Historical
Museum dedicated to the preservation and exhibition of the csity history The museum is a growing repository of
artifacts documents photographs vehicles and equipment of city residents industries and businesses past and present
The vitality of the changing community is shown through the rotating exhibitions ofthe museum Through its exhibits the
museum attempts to develop and expand the learning opportunities that it offers to the ethnically diverse community of
the City of Cupertino The Society continues to build parmerships with the local school districts to ensure that the history of Cupertino is offered as part of the educational curriculum The Society is located at the Quinlan Community Center
10185 N Stelling Road Telephone 8490074389
29
BUDGET SUMMARY
200043 Fiscal Year
Funds
General Fund
Special Revenue Funds
Storm Drain
Park Dedication Tax
Environmental Management
Gas Tax
Housing Community Development
HCDRehabilitation Loans
Leadership Cupertino
Valleo Redevelopment
Fund Totals
Debt Service
Cupertino Facilities Corporation
Traffic Impact
Fund Totals
Capital Projects Funds
Capital Improvement
Fund Totals
Enterprise Funds
Resource Recove
Blackberry Farm
Cupertino Sports Facility
Recreation Programs
Senior Center
Fund Totals
Internal Service Funds
Information Management
Workers Compensation
Equipment Replacement
tLeornmgDisability
Fund Totals
Estimated Estimated
Balance at Operating Operating oNperoatinng Balance at
July 1 Revenues Expenditures Transfers June 30
019020 06209905 04201601 040080 0980204
020906 0100 01006 02090
0200 02100 02100 0200
09010 030607 030504 01004
04090 0710805 0820509 010205
0110707 040904 040705 0110906
010602 05030 05000 010605
01000 02000 03080 01080 01000
020407 02070 020302 040502
10705400 40700406 104104 010507 011050
03060 0530407 0530407 03060
07090 03060 36t000 07090
1157000 03060 0500803 0530407 010105
00050 050905 05080
01050 050905 05080
0650609 062070 012003 0260306
0200 0810103 0710407 07050 010901
010504 080503 0310509 030502
0500 02200 020503 0100 05020
010305 060104 050407 05000 010502
0160603 018050 087009 020205 0260709
090604 08090 010306 01070 090808
050506 01090 02009 050307
07100 010807 09009 0810708
02020 09000 09000 02020
0230402 0220507 0220404 01070 0430205
31
Total City Revenue
Total City revenue for fiscal year 200043 is expected to be06508009 The chart below
provides an overview of all City revenue General Fund revenue is shown on the next page of
this summary
Sales Tax represents the csity largest source ofrevenue We receive 1of the285collected
in the county As this is the third year of economic recession Capital EPqruoipjemcetnst
Funding has been limited to previously committed grant funds Debt payments have been
reduced with the refinancing of the Csity debt in 200032 Charges for Services includes
program and ebnugiinldeeirningg fees from Blackberry Farm the Sports Center the Senior
Center Quinlan Center and our Community Development and Public Works Departments
Approximately 75exclusive of debt service of the Csity park and recreation programs are
fsunedeldf
Intergovernmental Revenue includes motor vehicle liienu fees and grant funds while Use of
Money and Property represents rental fees and interest income on the city investment portfolio
Property Tax is small in comparison to our other revenues as Cupertino is alnowoproperty tax
city receiving only 04 on every dollar paid Other Taxes include park dedication fees
business licenses taxes and property transfer taxes
Total City Revenue
06508009
Charges for
Services
TOT
3 Capital
ProjeetqEquipment
16
1
Utility
Tax5
Sales Tax
21
Fees5
Taxes5 Use of Money
Propelly4
Intergovernmental
12
32
General Fund Revenue
Total General Fund revenue for fiscal year 200043 is expected to be0130210 The chart
below provides an overview ofthe make up ofour revenue components
Sales Tax is used for general government expenditures and is therefore accounted for entirely in
the General Fund it represents approximately 343of General Fund revenue Our sales tax
comes from retail sales btusoiness largely high tech sector sales and use tax and all
other Charges for Services within the General Fund is comprised of revenue from licenses and
permits as well as zoning planning and engineering fees
Intergovernmental Revenue includes motor vehicle liienu fees and grant funds The City is
concerned with the possibility that the State ofCalifornia may not backfill the motor vehicle in
lieu tax this next year due to their budget deficit This revenue source represents 3 million
dollars of the budget Use of Money and Property is received from rental fees and interest
income yield on the Csity investment portfolio has dropped substantially from prior years
Property Tax though small in comparison to our other revenues has remained relatively
consistent throughout the recent recession The Csity Transient Occupancy Tax has not declined
from the prior year due only to the addition ofa fsotaurrhotel at the beginning of200032
General Fund Revenue
0130210
Utility
Tax
9
Charges for
Services
7
Fines
2
TOT Operating
5 Transfers In
5
Sales Tax
33
Fanchise
Fse
7
12
Revenues Taxes
0 4
Useof Money
Property5
lntergovemmcntal
11
33
Total City Expenditures
Total City expenditures for fiscal year 200043 are expected to be0150210 This summary
chart provides a quick overview ofail the Csity operating and capital expenditures
Many ofthe Special Revenue fund activities such as the Gas Tax Storm Drain Park Dedication
and Environmental Management funds are administered by the Public Works Department The
Public Works Department aiso oversees the Resource Recovery operations with expenditures of
over12for the wCiidtyegarbage collection contract and disposal costs
All other Enterprise fund operations are directed by the Parks and Recreation Department which
spends over59million annually to provide programs for all ages and to maintain the Csity
enviable community facilities at the Blackberry Farm and Golf Course Quinlan Community
Center Sports Center and Senior Center
Funding for Capital Projects which provides for street projects sidewalks facilities and
upgrades and major equipment purchases has been pared down significantly from recent years
Capital spending must be deferred until economic recovery makes such funding available
Total City Expenditures
Including Operating Transfers
0150210
Debt Service
7
Enforcement
12
Parks
Recreation
15
Council
Commissions
1
mOtingl
Transfers
12
Alministration
2
Community
Development
7
Public
Information
2
Capital
Projects
Administrative
Services
10
Public Works
27
34
General Fund Expenditures
Total General Fund expenditures for fiscal year 200043 are expected to be 03306105
General Fund expenditures for the general operation and administration of the City comprise
over3615oftotal expenditures
The General Fund budget allows for all expenditures necessary to carry out the basic
governmental activities of the City that are not provided through other funds It includes the
necessary resources to carry out police and emergency preparedness community development
through planning building and engineering activities public works operations and maintenance
recreational programs and park utilization and other general government functions such as legal
personnel finance and administrative services
The Csity debt service costs are also borne by the General Fund as well as funding for capital
projects Both operational and capital budgets have been tightened to minimize the effect on the
Csity reserve levels
General Fund Expenditures
Including Operating Transfers
03306105
Administrative
Services
13
Council
Commissions
Capital Projects Public Works
Equip Funding4 29
Debt
Service
11
Community
Development Parks8
9 Recreation
7
Administration
3 Publi
Information
3
20
35
REVENUE SUMMARY
Sales Tax
The Csity sales and use tax revenues are generated from three principal economic categories
general r3et2ail bbtuussoiinneessgs 44 includes electronic equipment and software
manufacturers and distributors and other p2rod4ucts Csupertino sales tax has continued
to experience declines as a result ofthe csountry recession
01040
01020
Sales Tax
01000
8000
6000
4000
2000
0
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004
I ADJ BYCPI
Sales and use taxes are the Csity largest single source of revenue and are budgeted at 140
million for the 200043 fiscal year representing 343ofthe Csity total general fund operating
revenues
Because of the importance of this revenue source the City has established a redevelopment
project area at its regional mall and has adopted an Intemet Sales Incentive policy to encourage
theigchfirms to locate their Intemet sales presence in Cupertino
200021 200032 200043
Actual Estimate Proposed
REVENUE BY CATEGORY
Sales Tax
REVENUE BY FUND
General
04102009 01000 041000
041000
36
REVENUE SUMMARY
Property Taxes
Property taxes represent approximately 122oftotal general fund operating revenues Property
tax revenue for the 200043 fiscal year is estimated to be 0830602 Property tax revenues
fluctuate with market conditions ofmi yteoarhowever they will generally increase in the
ltoernmgdue to property sales and new construction
In 1978 voters approved the passage of
Proposition 13 which froze property
tax rates and limited the amount of
their increase each year Cupertino had
one of the lowest property tax rotes in
Santa Clara County receiving 02 for
every100 paid
In accordance with State law property
is assessed at actual full cash value
with the maximum levy being 1 of
the assessed valuation Increases in
assessed valuation are limited to2
annually if there is no change in
property ownership major improve
ments or requests for arsseessment
Our revenue has increased slightly in
this area with recent annexations and
housing development
0247 Cupertino Elementary
0240 County Bond
0167 Fremont High School
Maintenance
0151 Santa Clara County
Fire District
00667Mid PeninsulaOpen
VSapraiocues
Agencies
0064 Foothill Community
College Maintenance
0043 County Libra
Retirerment
200021 200032 200043
Actual Estimate Proposed
REVENUE BYCATEGORY
Property Taxes
REVENUE BY FUND
General
Vallco RDA
Traffic Impact
0630203 0730602 0830602
08300
02070
03050
0830602
37
REVENUE SUMMARY
Other Taxes
The principal components of Other Taxes include utility franchise park and transient
occupancy taxes
Utility taxes are budgeted to be072050which is up 5 from the previous ysear projections
of062020
The utility tax which was approved by voters in 1990 is assessed on gas electricity and
telecommunication service provided within the Csity jurisdiction at a rate of24of user
charges This tax is pledged to pay bond obligation for Blackberry Farm and Creekside Park
open space The following chart shows that the Csity tax rate and areas of application are
generally lower than that of other cities within Santa Clara County
In March 2002 voters approved an extension of the utility tax from a sunset date of 2015 to
2030 This extension will correspond with the extended debt maturity dates as a result of
refinancing for capital improvement projects
The City receives franchise fees from cable television garbage water gas and electricity
franchisees that operate in the City The fees range from 2to 10 of the fsranchisee gross
revenues depending on each particular agreement
Utility Tax Rate Comparison
EGleactrsic Cable Water Telephone
Cupertino 24 24
Gilroy 50 50 50
Los Altos 35 35 35 35
Milpitas
Morgan Hill
Mountain View 30 30
Palo Alto 50 50 50
Saratoga
Franchise fee revenues for
fiscal 200403 estimated to
be03200up45from
fiscal 200032 estimated
revenues
Park tax is paid by developers
on housing development and
can vary greatly from yteoar
year Estimated revenues for
fiscal year 200043 are
02100from construction
of apartments and other
housing units within the city
Transient occupancy taxes are levied on hotel facilities located in the City at the rate of 10 of
room revenues The taxes in this category amount to0610705and are significantly down as a
result of the economy The Cypress Hotel which opened July 2002 has helped to offset this
revenue decline by keeping total transient occupancy taxes at the 200032levels
38
REVENUE SUMMARY
Other Taxes continued
200021 200032 200043
Actual Estimate Proposed
REVENUE BY CATEGORY
Utility Tax
Franchise Fees
Park Dedication Fee
Transient Occupancy Tax
Other Taxes
0620302 062020 072050
0220704 02200 03200
0320309 05000 02100
0510407 0610605 0610705
0210206 021050 021060
0101008 7007805 0190805
REVENUE BY FUND
General
Park Dedication Fund
0970805
02100
0190805
39
REVENUE SUMMARY
Fines
Fines result from vehicle code parking code and other miscellaneous violations Our fines have
stayed constant despite bail increases and expanded enforcement due to an enhanced signage
effort by our Code Enforcement and Public Works Departments
WAY
200021 200032 200043
Actual Estimate Proposed
REVENUE BY CATEGORY
Fines 060106 0600 0600
REVENUE BY FUND
General 0600
40
REVENUE SUMMARY
Charges for Current Services
Due to the nature of the services provided most of the activity in this category is accounted for
separately as enterprise funds As such the City attempts to recover the cost of the services
provided through user charges
Charges for current services representing approximately 139of total City revenues are
estimated to be 0890105for the 200043 fiscal year With the opening of our new Senior
Center and expansion of our youth programs this category has not been negatively affected by
the economy Our Sports Center under renovation will continue to operate tennis and swim
classes and will open for aerobics teen activities and weights in Spring 2004
200021 200032 200043
Actual Estimate Proposed
REVENUE BY CATEGORY
Construction and Other Permits
Refuse Services
Blackberry Farm Park Fees
Cupertino Sports Center Fees
Recreation Cultural Youth and Teen
Physical Nature and Park Programs
Senior Center Classes Excursions
0710606 0510603 02040
032070 042080 0420805
0310508 0610602 07100
010303 0110903 0800
0610809 020807 012090
040503 050804 0600
0680609 0590609 0890105
REVENUE BY FUND
General
Resource Recovery
Blackberry Farm
Cupertino Sports Center
Recreation Programs
Senior Center
02040
0420805
07100
0800
012090
0600
0890105
41
REVENUE SUMMARY
Revenues From Use of Money and Property
This revenue category represents approximately42oftotal City revenues and is comprised of
interest earnings on City funds facility rents and concession payments onoCwinteyd property
assessment bond interest and repayment ofltoernmg affordable housing loans The estimated
revenues for fiscal 200043 are012030which represents aslight increase from the prior year
Investment earnings are afunction of the amount of excess cash available for investment and the
current interest rate For the coming year interest rates are expected to remain low and cash
balances will decline due to upcoming capital projects especially our 22 million library project
200021 200032 200043
Actual Estimate Proposed
REVENUE BY CATEGORY
Investment Earnings
Property Rentals
Loan Repayment
0220103 0410409 0410707
060105 050706 050808
05080 06050 06050
0820806 02090 012030
REVENUE BY FUND
General
Storm Drain
Sports Center
Resource Recovery
Blackberry Farm
Gas Tax
Workers Compensation
Housing Community Development
Other Funds
05100
05000
05030
010805
01010
07000
05000
07010
04010
1002300
42
REVENUE SUMMARY
Intergovernmental Revenues
Intergovernmental revenues comprise approximately 161of the Csity total revenues and
consist of State motor vehicle license taxes State gas tax and various grants from federal state
or county agencies This revenue fluctuates widely depending on grant awards and allocations
With the enormity of the State budget deficit and the overall economy nationwide this revenue is
classified at risk The State has entertained the thought of taking away our backfill for vehicle
in lieu fees and new grant awards will be scarce once the associated capital projects are
completed
200021 200032 200043
Actual Estimate Proposed
REVENUE BY CATEGORY
Motor Vehicle in Lieu
Gas Tax
Housing Community Development
GOrtahnetsr
0920308 0300 013080
01003 01050 010705
060104 06000 040706
0520506 580209 011090
0170101 6840309 0950201
REVENUE BY FUND
General Fund
Gas Tax
Housing Community Development
Capital Improvement Projects
033030
0710105
040706
0400
0950201
43
REVENUE SUMMARY
Other Revenues
Other revenues consist of environmental management fees property sales and other revenue
items that the City receives on a cnonosistnent basis from yteoar Revenues for fiscal
200043 are budgeted at 040901 Two rneococumnng revenues for fiscal year 200032
resulted from a community fund raiser for our new library project in the amount of12million
and the issuance of134 million in new debt and a5 million liquidation from our debt service
reserve
200021 200032 200043
Actual Estimate Proposed
REVENUE BY CATEGORY
DebtIRsesfuinaannccee
Developer Fees
Environmental Management
Miscellaneous
0 0710603 0
05020 05000 05000
030408 030505 030606
040804 01050 07050
080804 01105808 040901
REVENUE BY FUND
General Fund
Storm Drain
Environmental Management
Various Funds
Leadership Cupertino
04000
05000
030606
7000
02080
040901
44
REVENUE SUMMARY
Interdepartmental Revenues
Interdepartmental revenues consist of interdepartmental service charges and operating transfers
Interdepartmental service charges arise from the centralized administration of certain activities
the costs of which are allocated to the various City departments benefited The City utilizes
internal service funds to account for the provision of these services and the related charges
Operating transfers are in essence subsidies of one fund to another fund whereby monetary
resources are recorded as onpeoratning revenues in the receiving fund and as onpeoratning
expenditures in the transfendng fund
Operating transfers of036080are primarily due to the transfer of0530407in debt service
payments and to fund capital projects of021020
200021 200032 200043
Actual Estimate Proposed
REVENUE BY CATEGORY
Transfer of Funds
Interdepartmental Service Charges
Insurance Pmmiums
Equipment Chargebacks
IT Chargebacks
REVENUE BYFUND
General Fund
Capital Improvement Fund
Gas Tax
Cupertino Facilities Corporation
Management Information Services MIS
Equipment Replacement
Workers Compensation
tLeornmg Disability
Leadership Cupertino
010620 06208708 036080
020108 0200 020208
080806 09002 09009
060903 080209 070706
08105307 06201909 0280903
0410205
010905
010205
0530407
090406
09009
01040
08080
01080
0280903
45
Summary of Employees
By Department
80
50
40
30
20
10
0
199987 199998 109909 200010 200021 2002103 2003104
C1oCmomuissniocnisl
1Administration
1Public Information
3Adminiatrative Services
Parks and Recreation
Community Development
Public Works
Redevelopment Agency
47
Employee Summary
Trend Analysis
Administration
The Administration Department has had minimal increases over the past seven years The
Assistant City Attorney was increased to a tfiumlel position in 12090909 the Community
Outreach Coordinator was decreased to a thimaelfposition in 200021 and a thimaelfclerk
receptionist was added in 200032
Administrative Services
From fiscal year 199965 to 200032 the Administrative Services Department has seen minimal
changes in staffing Increases occurred in 199695 199987 and 109909 and were due to the
creation of the IT Division with the addition of an IT Manager Network Specialist and GIS
Coordinator In 109099 the Code Enforcement Division added an additional officer when
Rancho Rinconada was annexed to the City and the Finance Division increased an Account
Clerk position from atpimaret to atfiumlel position to handle Business Licensing In 200302
athimaelfclerk receptionist was added to the City Cslerk office
Public Information
The staffing in the Public Information Department has remained constant over the past seven
years except for a75position that was taken to full time in 200021
Recreation Services
Recreation Services has increased staffing due to new programs from fiscal year 199965 to
200010 Between 1996 and 1999 additions included a Recreation Coordinator for Blackberry
Farm and a Clerk Typist for Quinlan registration A Maintenance Worker for Blackberry Farm a
Building Attendant for the Senior Center and two Recreation Coordinators have been added for
fiscal year 200010 Changes for 200021 include reclassification of four positions from part
time to tfiumlel due to increased workload at the Quinlan Center Senior Center Blackberry
Golf Course and Sports Center During 200032 greens maintenance was contracted out
moving three maintenance workers to vacancies in the Public Works Department two tpimaret
positions were consolidated into a full time assistant golf shop attendant and a tpimaretposition
went to75time at the Senior Center
Community Development
The Community Development Department has had variations in staffing over the past seven
years Decreases occurred in 199965 and 199987 One Planner II position was eliminated
three Inspector positions were eliminated and the GIS Specialist was transferred to
Administrative Services Two Inspector positions were added in fiscal year 199987 and one
Planner I position was added in 109909 In 200021 the department has combined two part
time intern positions into atfiumlel position to increase efficiency In addition during 200032
the Senior Building Inspector position was vacated as a result of an internal promotion and
remains as an authorized unfunded position
48
Public Works
From fiscal year 199965 to 200021numerous staffing changes have occurred The majority of
the increases occurred in 199987 with the addition of six and a quarter positions for grounds
maintenance Decreases in 199998were due to the lease of our water utility Three positions
have been added for each of the 109909 and 200010 fiscal years to increase service in grounds
fleet median and tree crews A Traffic Engineer was eliminated and replaced with a Senior
Architect in 200021and an Assistant Director of Public Works was added in 200032
Redevelopment Agency
The Vallco Redevelopment Project Area was approved and existing staff time allocated as
appropriate
49
PERSONNEL SUMMARY
Summary of employees by Division
Permanent Benefited Positions
CITYCCOOMMUISNSCIONILS
City Council
Fine Arts Commission
Telecommunications Commission
Parks and Recreation Commission
Teen Commission
Housing Commission
ADMINISTRATION
City Manager
Community Outreach
City Attorney
PUBLIC INFORMATION
Community Relations
Cupertino Scene
Government Channel
ADMINISTRATIVE SERVICES
Administration
Accounting
Business Licensing
City Clerk
Duplicating and Printing
Human Resources
Code Enforcement
Insurance Administration
Management Information Services
PARKS AND RECREATION
Administration
Cultural Programs
Youth and Teen Services
Sports and Physical Recreation
Senior Programs
Blackberry Farm
50
199987 199998 109909 200010
135 210 135 135
000 000 075 075
275 275 275 280
410 485 485 490
075 075 075 075
040 040 040 040
300 300 300 300
415 415 415 415
200 200 200 200
375 375 375 375
025 025 025 025
390 390 390 390
000 000 000 000
240 250 250 250
215 215 315 315
045 035 035 035
100 200 200 300
1906 1906 1908 1908
190 190 190 190
508 650 625 625
233 200 200 200
434 400 400 400
250 275 300 600
700 750 750 850
1235 2645 2645 2658
020 020 020 020
010 010 010 010
005 005 005 005
010 010 010 010
000 000 000 000
004 004 005 005
049 049 050 050
200021 200032 200043
020 040 040
010 010 010
005 005 005
010 010 010
000 015 015
005 000 000
050 080 080
135 145 145
050 050 050
300 295 295
485 490 490
075 075 075
040 040 040
300 325 325
415 440 440
200 190 190
450 440 440
050 050 050
390 390 390
000 060 060
250 270 270
315 300 300
035 030 030
300 300 300
1909 230 230
190 190 190
800 650 700
350 335 335
500 550 550
675 750 750
010 878 878
135 3623 133
51
PERSONNEL SUMMARY
Summary of employees by Division
Permanent Benefited Positions
COMMUNITY DEVELOPMENT
Administration
Planning
Housing Services
Building
PUBLIC WORKS
Administration
Environmental Management
Engineering Services
Service Center
Grounds
Streets
Facilities
Transportation
General Services
REDEVELOPMENT AGENCY
TOTAL PERMANENT BENEFITED POSITIONS
199897 199998 109099 200100
149 149 149 149
501 491 696 596
096 096 100 100
140 160 150 150
1867 1967 1959 1958
580 205 200 200
200 260 280 235
475 475 475 475
830 840 215 220
2404 2704 109 1508
185 865 1359 2325
760 830 700 740
535 535 885 535
050 000 000 410
6856 0603 0606 0609
000 000 000 000
000 000 000 000
15303 10302 10309 10455
52
200021 200302 200043
149 149 149
696 696 696
100 090 090
150 1401 1401
1959 2705 2705
200 300 300
235 257 242
575 575 575
220 220 220
1508 1408 1408
2325 2525 2702
740 730 730
535 435 435
410 410 410
070 2702 2702
000 000 050
000 000 050
15504 15504 10505
53
Five Year
Budget Forecast
54
FUND BALANCE TRENDS
GENERAL FUND
Beginning Balance at July I
Operating Activity
Estimated Operating Revenues
DebtIRsesfiunaannccineg
Sale of Property
Use ofBMR Reserve
Estimated Operating Expenditures
Net Operating Activity
Debt Service
Net Operating Activity after debt
Operating Transfers In
Park Dedication
Blackberry Farm
Senior Center
RecreationPrograms
Operating Transfers Out
MIS Fund
Equipment LFeaudenrshdip Cupertino
Net Income for CIPRPerosejervcetss
Proposed CIP PDroejebctstIssuance
Capital Projects
Gas Tax Projects
Ending Balance June 30
Reserve Policy
Reserves above belowpolicy level
Five Year Forecast in thousands
200032 200043 200054 200065 200076 200087
61169 1920 9825 11608 91808 11121
92281 62995 23619 93511 33230 73541
71063 0 0 0 0 0
0 0 2000 2000 2000 0
800 50 50 50 50 50
32075 42160 12970 42085 42697 83502
11199 3335 1629 5596 9503 9349
5930 3547 3548 3548 3547 3549
11839 212 5281 0248 3256 400
25 1200 500 500 500 500
75 75 75 75 75 75
50 50 50 50 75 75
100 100 100 100 100 100
270 170 270 270 270 270
30 18 93 93 93 93
11339 0125 9243 4210 7243 787
12307 195 140 0 0 0
501 1025 1560 1590 1620 1660
62308 2120 7100 5190 6120 6160
1920 9825 11608 91808 11121 21318
01050 01050 01050 01050 01050 01050
5880 6075 4832 4012 2889 3762
55
FUND BALANCE TRENDS
SPECIAL REVENUE FUNDS
STORM DRAIN
Beginning Balance at July 1
Estimated Operating Revenues
Estimated Operating Expenditures
Capital Projects
Ending Balance at June 30
PARK DEDICATION TAX
Beginning Balance at July 1
Estimated Operating Revenues
Estimated Operating Expenditures
Net Operating Activity
Operating Transfers Out General Fund
Capital Projects MPcoCrletllaanl
Ending Balance at June 30
ENVIRONMENTAL MANAGEMENT
Beginning Balanceat July 1
Estimated Operating Revenues
Estimated Operating Expenditures
Ending Balance at June 30
GAS TAX
Beginning Balance at July 1
Estimated Operating Revenues
Deferred Grants RGerceaivnatbsle
Operating Transfers Out CIP
Operating Transfers In General FCu1nPd
Estimated Operating Expenditures
Net Operating Activity
Capital Projects
Ending Balance at June 30
Five Year Forecast in thousands
200032 200043 200054 200065 200076 200087
1508 296 290 283 274 264
i00 100 100 100 100 100
213 31 32 34 35 36
1099 75 75 75 75 75
296 290 283 274 264 253
189 2 2 2 2 2
50 1200 500 500 500 500
0 0 0 0 0 0
50 1200 500 500 500 500
25 1200 500 500 500 500
212 0 0 0 0 0
25 25 25 25 25 2
106 91 104 117 131 145
357 367 381 397 412 429
372 354 368 383 398 414
91 104 117 131 145 160
3345 49 0 2 3 1
1155 1145 1168 1213 1259 1308
1500 640 4800 0 0 0
250 0 0 0 0 0
501 1025 1560 1590 1620 1660
1444 1209 1901 1977 2056 2139
1462 1601 5627 826 823 829
4758 1650 5625 825 825 825
495 0 25 35 15 5
56
FUND BALANCE TRENDS
Five Year Forecast in thousands
200032 200043 200054 200065 200076 200087
SPECIAL REVENUE FUNDS
HOUSING COMMUNITY DEVELOPMENT
Beginning Balance at July 1
Estimated Operating Revenues
Estimated Operating Expenditures
Ending Balance at June 30
1261 1177 1196 1214 1232 1250
78 494 513 533 553 575
162 475 495 515 535 557
HCD REHABILITATION LOANS
Beginning Balance at July 1
Estimated Operating Revenues
Estimated Operating Expenditures
Ending Balance at June 30
LEADERSHIP CUPERTINO
Beginning Balance at July 1
Estimated Operating Revenues
Estimated Operating Expenditures
Ending Balance at June 30
VALLCO REDEVELOPMENT
Beginning Balance at July 1
Estimated Operating Revenues
Estimated Operating Expenditures
Ending Balance at June 30
1177 1196 1214 1232 1250 1268
269 162 165 168 171 174
53 53 53 53 53 53
160 50 50 50 50 50
162 165 168 171 174 177
10 10 10 9 8 7
38 38 39 40 42 43
38 38 40 41 43 44
10 105 9 85 75 6
91 247 452 663 612 520
25 27 28 300 350 400
181 232 239 249 258 269
47 52 663 612 520 389
57
FUND BALANCE TRENDS
Five Year Forecast in thousands
200032 200043 200054 200065 200076 200087
DEBT SERVICE FUNDS
CUPERTINO FACILITIES CORPORATION
Beginning Balance at July 5095
Investment EBaornningds Proceeds 62
Operating Transfers In From General Fund 5930
RUetilfiiznaatniocne of Bond Reserve 0544
Debt Service Payments 6007
Ending Balance at June 30
36 36 36 36 36
TRAFFIC IMPACT
Beginning Balance at July I
Estimated Operating Revenues
Debt Service Payments
Ending Balance at June 30
0 0 0 0 0
3547 3548 3548 3547 3547
0 0 0 0 0
3547 3548 3548 3547 3549
36 36 36 36 36 34
79 79 79 79 79 79
38 36 36 35 38 36
38 36 36 35 38 36
79 79 79 79 79 79
58
FUND BALANCE TRENDS
CAPITAL PROJECT FUNDS
CAPITAL IMPROVEMENT
Beginning Balance at July 1
Operating Transfers In
Deferred Grants RGerceaivnatbsle
Capital Projects
Ending Balance at June 30
LIBRARY
Beginning Balance at July 1
Other Revenues
Operating Transfers In
Capital Projects
Ending Balance at June 30
CITY CENTER PLAZA
Beginning Balance at July 1
Operating Transfers OItnher revenue
Capital Projects
Ending Balance at June 30
SPORTS CENTER
Beginning Balance at July 1
Operating Transfers In
Capital Projects
Ending Balance at June 30
Five Year Forecast in thousands
200032 200043 200054 200065 200076 200087
2633 15 0 0 0 0
2934 195 140 0 0 0
2998 400 0 250 0 0
8580 580 140 250 0 0
15 o o o o o
3446 0 0 0 0 0
1200 0 0 0 0 0
41060 0 0 0 0 0
02416 0 0 0 0 0
o o o o o o
556 0 0 0 0 0
662 0 0 0 0 0
1218 0 0 0 0 0
o o o o o o
1630 0 0 0 0 0
711 0 0 0 0 0
2341 0 0 0 0 0
o o o o o o
59
ENTERPRISE FUNDS
RESOURCE RECOVERY
Beginning Balance at July 1
Estimated Operating Revenues
Estimated Operating Expenditures
Ending Balance at June 30
BLACKBERRY FARM
Beginning Balance at July 1
Estimated Operating Revenues
Estimated Operating Expenditures
Net Operating Activity
Operating Transfers GOenueratl Fund
Capital Projects
Ending Balance at June 30
CUPERTINO SPORTS CENTER
Beginning Balance at July
Estimated Operating Revenues
Estimated Operating Expenditures
Net Operating Activity
Operating Transfer GOenueratlFund
Ending Balance at June 30
FUND BALANCE TRENDS
Five Year Forecast in thousands
200032 200043 200054 200065 200076 200087
4946 5669 6236 6826 7439 8076
2769 2670 2777 2888 3003 3124
2046 2103 2187 2275 2366 2460
5669 6236 6826 7439 8076 8740
882 200 191 185 167 i35
1795 1813 1888 1946 2004 2064
1725 1672 1744 1814 1886 1962
70 141 144 132 118 102
75 75 75 75 75 75
677 75 75 75 75 75
2oo 191 8 17 13 87
437 154 352 304 203 lU
1267 853 1255 1356 1397 1439
1550 1359 1207 1255 1305 1358
283 506 48 101 92 81
0 0 0 0 0 0
154 352 304 203 111 19
60
ENTERPRISE FUNDS
RECREATION PROGRAMS
Beginning Balance at July 1
Estimated Operating Revenues
Estimated Operating Expenditures
Net Operating Activity
Operating Transfers Out
Ending Balance at June 30
SENIOR CENTER
Beginning Balance at July 1
Estimated Operating Revenues
Estimated Operating Expenditures
Net Operating Activity
Operating Transfer Out
Ending Balance at June 30
FUND BALANCE TRENDS
Five Year Forecast in thousands
200032 200043 200054 200065 200076 200087
22 5 52
2098 2200 2266
2015 2053 2139
79 90 83
2335 2406 2479
2224 2313 2406
83 147 127 111 93 73
100 100 100 100 100 100
5 52 79 90 83 56
115 135 152 165 174 155
600 6 4 632 651 671 691
530 547 569 592 615 640
70 67 63 59 56 51
50 50 50 50 75 75
135 152 165 174 155 131
61
INTERNAL SERVICE FUNDS
MANAGEMENT INFORMATION
Beginning Balance at July 1
Estimated Operating Revenues
Estimated Operating Expenditures
Net Operating Activity
Operating Transfers In
Depreciation Reserve
Capital Outlay
Ending Balance at June 30
WORKERS COMPENSATION
Beginning Balance at July 1
Estimated Operating Revenues
Estimated Operating Expenditures
Ending Balance at June 30
EQUIPMENT
Beginning Balance at July 1
Estimated Operating Revenues
Estimated Operating Expenditures
Net Operating Activity
Operating Transfer GIenneral Fund
Depreciation Reserve
Capital Outlay
Ending Balance at June 30
LTOERNMGDISABILITY
Beginning Balance at July 1
Estimated Operating Revenues
Estimated Operating Expenditures
Ending Balance at June 30
FUND BALANCE TRENDS
Five Year Forecast in thousands
200032 200043 200054 200065 200076 200087
953 964 988 1003 1018 1033
843 790 822 854 888 923
832 766 807 839 873 908
11 24 15 15 15 15
270 170 270 270 270 270
197 100 100 100 100 100
467 270 370 370 370 370
964 988 1003 1018 1033 1048
548 556 537 510 474 429
190 190 190 190 190 190
182 209 217 226 235 245
556 537 510 474 429 374
1818 1700 1878 1881 1884 1887
905 912 948 986 1026 1066
904 909 945 983 1023 1063
1 3 3 3 3 3
20 0 75 75 75 75
133 175 125 125 125 125
272 0 200 200 200 200
1700 1878 1881 1884 1887 1890
40 22 22 22 22 22
62 90 94 97 101 105
80 90 94 97 101 105
22 22 22 22 22 22
62
REVENUE ESTIMATE
Adopted Revised
Actual Budget Budget FIVE YEAR FORECAST
200021 200032 200032 200043 200054 200065 200076
GENERAL
200087
TAXlgS
Property Tax 3560 3700 3700 3800 3914 4031 4152 4277
Sales Tax 41209 01010 01000 41000 81106 21419 61919 11627
Transient Occupancy Tax 1547 2365 1665 1675 1776 2182 2335 2498
Utility Users Tax 2632 2880 2620 2750 2833 2917 3005 3095
Franchise Fees 2274 2320 2200 2300 2438 2584 2765 2959
Other Tax 1226 1205 1250 1260 2075 1200 1248 1298
62618 42730 42315 12825 82531 12644 22054 22963
LICENSE AND PERMITS
Plan Chcck and BuildingPtcsm
Animal and Other
USE OF MONEY AND PROPERTY
Investment Earnings
Property Rentals
1310 1150 1182 1630 1695 1763 1834 1907
1 0 0 0 0 0 0 0
1311 1150 1182 1630 1695 1763 1834 1907
1370 1000 970 1050 700 800 850 900
434 400 400 450 468 487 506 526
1804 100 1970 1500 1168 1287 1356 1426
2938 3000 3000 3180 3307 3439 3577 3720
158 298 596 50 52 54 56 58
343 204 204 100 104 108 112 117
3439 3502 3800 3930 363 3602 3746 3896
INTERGOVERNMENTAL
Motor Vehicle License LIineu
Grants
Other Intergovernmental
CHARGES FOR SERVICES
Zoning and Planning Fees 79 70 70 85 88 92 96 99
Engineering Fees 258 160 160 200 208 216 225 234
Police Services 66 30 30 85 88 92 96 99
Miscellaneous Services 52 75 121 40 42 43 45 47
455 335 381 410 426 443 461 480
FINES AND FORFEITURES 616 600 600 600 624 649 675 702
MISCELLANEOUS
Miscellaneous 112 150 153 40 42 43 45 47
Sale of Property 0 0 0 0 2000 2000 2000 0
DebtIRsesfiunaannccineg 0 61655 71063 0 0 0 0 0
112 81155 81566 40 0242 0243 0245 47
Subtotal 42095 24762 64254 62995 23639 93531 33250 73541
OPERATING TRANSFERS IN
Park Dedication Tax 2400 1500 25 1200 500 500 500 500
Blackberry Farm 175 75 75 75 75 75 75 75
Recreation Programs 200 100 100 100 100 100 100 100
Senior Center 50 50 50 50 50 50 75 75
Total General Fund 23320 94977 84754 13210 93934 63746 03760 53051
63
REVENUE ESTIMATE
SPECIAL REVENUE FUNDS
STORM DRAIN
Investment Earnings
Developer Fees
Adopted Revised
Actual Budget Budget FIVE YEAR FORECAST
200021 200032 200032 200043 200054 200065 200076
PARK DEDICATION TAX
Investment Earnings
Park Dedication Tax
ENVIRONMENTALMANAGEMENT
Investment Earnings
Fees
200087
67 50 50 50 50 50 50 50
52 50 50 50 50 50 50 50
119 100 100 100 100 100 100 100
4 0 0 0 0 0 0 0
2339 1500 50 1200 500 500 500 500
2343 1500 50 100 500 500 500 500
2 2 2 1 1 l I 1
348 355 355 366 380 395 411 428
350 357 357 367 381 397 412 429
GAS TAX
Investment Earnings 149 100 105 70 50 50 50 50
Operating Transfers In General Fund 1817 801 501 1025 1560 1590 1620 1660
Deferced Grants Receivable 0 0 800 0 0 0 0 0
Federal and State Grants 1141 634 700 640 4800 0 0 0
Highway Users Tax 1003 1050 1050 1075 1118 1163 1209 i258
Construction Reimbursements 346 0 0 0 0 0 0 0
4456 2585 3156 2810 7528 2803 2879 2968
HOUSING COMMUNITY DEVELOPMENT
Investment Earnings
Grants
Loan Repayments
HCDREHABILITATION LOANS
Investment Earnings
Loan Repayments
LEADERSHIP CUPERTINO
Operating Transfer In
Fees Other Revenue
4 3 3 3 3 3 3 3
614 60 60 476 495 515 535 557
20 15 15 15 15 15 15 15
638 78 78 494 513 533 553 575
0 3 3 3 3 3 3 3
38 50 50 50 50 50 50 50
38 53 53 53 53 53 53 53
10 10 10 18 18 18 18 18
15 28 28 20 21 22 24 25
25 38 38 38 39 40 42 43
25 300 25 27 28 300 350 400
25 300 25 27 28 300 350 400
VALLCOREDEVELOPMENT
Property Assessment
64
REVENUE ESTIMATE
Adopted Revised
Actual Budget Budget
200021 200032 200032 200043
DEBTSERVICE FUNDS
CUPERTINO YACILITIES CORPORATION
Investment Earnings
Operating Transfer In
TRAFFIC IMPACT
Investment Earnings
Property Assessment
FIVE YEAR FORECAST
200054 200065 200076 200087
173 0 62 0 0 0 0 0
4711 4539 5930 3547 3548 3548 3547 3549
4884 4539 5992 3547 3548 3548 3547 349
I I I I 1
35 35 34 37 35
36 36 35 38 36
0 1 1
38 37 37
38 38 38
65
REVENUE ESTIMATE
CAPITAL PROJECTS FUNDS
CAPITAL IMPROVEMENT
Operating Transfers In
Deferred Grants Receivable
GOrtahnetsr Income
LIBRARY
Miscellaneous
Operating Transfers In
SPORTS CENTER
Operating Transfers In
CITY CENTER PLAZA
Operating Transfers In
Adopted Revised
Actual Budget Budget FIVE YEAR FORECAST
200021 200032 200032 200043 200054 200065 200076 200087
433 3329 2934 I95 140 0 0 0
0 0 2298 0 0 0 0 0
914 0 700 400 0 250 0 0
1347 3329 5932 595 140 250 0 0
0 1200 1200 0 0 0 0 0
9100 41060 41060 0 0 0 0 0
9100 61070 61070 0 0 0 0 0
0 7ll 711 0 0 0 0 0
0 711 711 0 0 0 0 0
0 662 662 0 0 0 0 0
66
REVENUE ESTIMATE
ENTERPRISEFUNDS
RESOURCE RECOVERY
Investment Earnings
Charges for Services
Other Revenue
Adopted Revised
Actual Budget Budget FIVE YEAR FORECAST
200021 200032 200032 200043 200054 200065 200076 200087
259 195 195 185 192 200 208 216
2370 2480 2480 2485 2584 2688 2795 2907
11 0 94 0 0 0 0 0
2t640 2675 2769 2670 2777 2888 3003 3124
BLACKBERRY FARM
Investment Earnings 21 10 10 10 11 12 12 12
Rent 107 120 120 100 I22 126 I29 133
Charges for Services 1358 1662 1662 1700 1751 1804 1858 1913
Miscellaneous 0 3 3 3 4 5 5 5
1486 1795 1795 1813 1888 1946 2004 2064
SPORTS CENTER
Investment Earnings 17 18 18 15 15 16 16 17
Rent 74 56 56 38 39 40 42 43
Charges for Service 1033 1193 1193 800 1200 1300 1339 1379
1124 1267 1267 853 1255 1356 1397 1439
RECREATION PROGRAMS
Investment Earnings 16 11 11 l0 10 12 13 14
Culture Progrmms 236 303 303 315 324 334 344 355
Youth and Teen Programs 584 670 858 875 901 928 956 985
Physical Programs 869 926 926 1000 1030 1061 1093 1126
1705 1910 2098 2200 2266 21335 2406 2479
SENIOR CENTER
Investment Earnings 50 12 i2 10 10 11 11 I I
Charges for Services 515 584 584 600 618 637 656 675
Miscellaneous 0 4 4 4 4 4 4 5
565 600 600 614 632 651 671 691
67
REVENUE ESTIMATE
INTERNAL SERVICE FUNDS
MANAGEMENT INFORMATION
Investment Earnings
Service Charges
Operating Transfers
WORKERS COMPENSATION
Investment Earnings
Premiums
EQUIPMENT
Investment Earnings
Service Charge
Operating Transfers In
LONG TERMDISABILITY
Investment Earnings
Actual
200021
Adopted
Budget
200032
Revised
Budget
200032 200043
FIVE YEAR FORECAST
200054 200065 200076 200087
16 14 14 14 15 15 15 15
693 829 829 776 807 839 873 908
274 270 270 170 270 270 270 270
983 1113 1113 960 1092 1124 1158 1193
50 50 50 50 50 50 50 50
151 140 140 I40 140 140 140 140
201 190 190 190 190 190 190 190
16 3 3 3 3 3 3 3
886 902 902 909 945 983 1023 1063
90 20 20 0 75 75 75 75
992 925 925 912 1023 1061 1101 1141
I 2 2 2 2 2 2 2
67 60 60 88 92 95 99 103
68 62 62 90 94 97 101 105
68
EXPENDITURE ESTIMATES
GENERAL
COUNCIL AND COMMISSIONS
1000 City Council
1031 Telecommunications Cormmssion
1040 Library Commission
1042 Fine Arts Commission
1050 Public Safety Commission
1060 Recreation Commission
1065 Teen Commission
1070 Planning Commission
108x PBeidceystcrilaenCommission
ADMINISTRATION
1200 City Manager
1201 Community Outreach
1300 City Manager Discretionary Fund
1500 CITY ATTORNEY
2100 LAW ENFORCEMENT
PUBLICINFORMATION
3300 Community Relation Information
3400 Cupertino Scene
3500 Government Channel
3501 Gtov CShpaencniaellProject
ADMINISTRATIVE SERVICES
4000 Administration
4001 Economic Development
4100 Accounting
4200 Business Licenses
4300 City Clerk
4310 Duplicating and Postage
4330 Elections
4400 Disaster Preparedness
4510 Human Resources
4530 Code Enforcement
4540 Insurance Administration
Actual
200021
Adopted
Budget
200032
Revised
Budget
200032 200043
FIVE YEAR FORECAST
200054 200065 200076 200087
207 189 209 205 234 243 253 263
116 130 130 60 77 80 83 87
267 214 214 87 212 220 229 238
25 30 36 12 31 32 34 35
0 0 0 0 0 0 0 0
19 15 15 8 11 11 12 12
0 25 25 15 22 23 24 25
16 25 24 19 27 28 29 30
0 0 0 5 0 0 0 0
650 628 653 411 614 639 664 691
275 277 285 281 301 313 326 339
65 67 67 70 75 78 81 84
0 30 29 15 30 30 30 30
340 374 381 366 406 421 437 453
474 517 545 545 570 593 617 641
5765 6042 6325 6453 6691 7026 7377 7746
272 271 271 275 289 301 313 325
100 108 108 ll6 12l 125 130 136
290 323 342 344 359 373 388 404
46 46 45 56 58 61 63 66
708 748 766 791 827 860 894 930
314 358 358 348 366 308 320 333
3 17 7 14 23 24 25 26
559 615 615 574 601 625 650 676
35 40 40 36 38 40 41 43
404 444 447 446 471 490 509 530
153 178 183 200 208 216 225 234
60 3 3 135 0 I35 0 135
57 53 56 63 66 68 71 74
749 867 954 1077 1125 1170 1217 1265
530 566 566 541 563 585 609 633
401 451 451 511 451 469 488 507
3265 3592 3680 3945 3911 4130 4155 456
69
EXPENDITURE ESTIMATES
Adopted Revised
Actual Budget Budget
200021 200032 200032
GENERAL cont
RECREATION SERVICE
6100 Recreation Administration
Quinlan Community CCuelntutrearl
6200 Supervision
6248 Caltural Programs
6265 Quinlan Community Center
Monta Vista Recreation CYeonutethr
6300 Administration
6342 Youth Programs
6343 Teen PCroegnratmers
6360 Monta Vista Recreation Center
Cupertino Sports RPCehecyrnesaitcteioarnl
6400 Supervision
6445 Creekside Park
6448 Fourth of July
Senior Center
6500 Senior Adult Programs
6529 Senior Center Case Manager
6647 Nature Programs
COMMUNITY DEVELOPMENT
7200 Planning Administration
7301 Current Planning
7302 Mid and Long Range Planning
7305 Monta Vista Annexations
7405 BMR Housing Maintenance
7501 General Building
7502 Construction Plan Checking
7503 Building Code Enforcement
7504 Building Abatements
200043
FIVE YEAR FORECAST
200054 200065 200076 200087
207 234 234 219 231 240 250 260
355 373 373 396 415 432 449 467
34 69 69 97 101 105 109 113
257 286 286 325 300 312 324 337
170 217 217 226 237 246 256 267
29 54 55 45 47 49 51 53
17 113 36 35 118 123 128 133
7 13 13 17 18 18 19 20
197 233 233 157 165 172 178 186
6 10 10 12 12 13 13 14
58 83 83 6 59 62 64 67
390 491 491 468 495 515 535 557
63 86 86 92 96 100 103 108
68 69 69 74 78 81 84 88
1858 2330 2255 2169 2972 267 2566 2668
199 190 190 224 195 203 211 219
622 622 622 642 671 698 726 755
295 206 247 181 142 148 154 160
0 27 27 0 0 0 0 0
1316 177 972 155 55 57 59 62
437 440 385 462 470 489 508 529
325 399 399 418 250 260 270 281
449 634 634 549 515 536 557 579
4 50 50 50 50 50 50 50
3647 2745 3526 2681 2348 2440 2536 2635
70
EXPENDITURE ESTIMATES
Actual
200021
Adopted
Budget
200032
Revised
Budget
002032 200043
FIVE YEAR FORECAST
200054 200065 200076 200087
PUBLIC WORKS
Administration
800I Public Works Administration 261 398 398 413 438 456 474 493
8005 Environmental Management 135 148 148 157 163 170 177 184
Engineering
8101 Engineering Design 541 685 685 688 717 746 776 807
8102 Inspection Service 104 106 106 114 119 123 128 133
Service Center Administration
8201 Public Works Supervision 982 895 895 886 925 962 1000 1040
Grounds
8302 McClellan Ranch Park 47 56 56 64 67 69 72 75
8303 Memorial Park 503 585 585 533 554 576 600 624
8312 School Site Maintenance 486 600 600 554 576 599 623 648
8314 Neighborhood Parks 908 780 780 734 800 832 865 900
8315 SportsJCForieleleykmlsdiadsne 355 265 270 284 295 307 319 332
8321 Civic Center Maintenance 129 125 142 123 128 133 138 144
Streets
8402 Street Cleaning 101 111 111 116 121 125 130 136
8406 Graffiti Removal 6 34 14 19 20 21 21 22
8407 Overpasses Medians Maintenance 626 582 582 607 631 657 683 710
8408 Street Trees Maintenance 445 490 512 543 565 587 611 635
8409 Elmwood Program 155 197 197 207 215 224 233 242
Facilities
8501 City Hall 731 442 458 498 450 468 487 506
8502 Library 99 105 105 68 110 114 119 124
8503 Service Center 478 270 302 264 310 322 335 349
8504 Quinlan Community Center 329 485 467 363 425 442 460 478
8505 Senior Center 156 180 180 190 198 206 214 222
8506 McClellan Ranch 52 57 57 106 60 62 65 67
8507 Monta Vista 89 88 106 101 105 109 l 14 118
8508 Wilson 18 34 24 34 35 37 38 40
8509 Portal 29 39 39 32 33 35 36 37
8511 Creekside 40 61 6l 59 61 64 66 69
8830 Street Lighting 518 484 512 487 490 510 530 551
Traffic Management
8601 Traffic Engineering 481 385 376 405 424 441 459 477
8602 Traffic Signal Maintenance 370 384 406 400 416 433 450 468
8603 PBeidceystcrilaen STarfieptyReduc 24 0 0 0 0 0 0 0
1998 0974 1974 0949 4951 8930 21203 61302
Operating Expenditures 92055 02560 32075
Operating Transfers Out
0100 Debt Service Obligations
0100 Capital Projects
0100 Gas Tax OPproejreatciotsnFunding
0100 Leadership Cupertino
0100 Equipment Fund
0100 Management Information
oNperoatinng Expenditures
1206
TOTAL GENERAL FUND
12970 42085 42697 83502
4711 4539 5930 3547 3548 3548 3547 3549
2303 12012 12307 195 140 0 0 0
1817 801 501 1025 1560 1590 1620 1660
10 10 10 18 18 18 18 18
48 20 20 0 75 75 75 75
274 270 270 170 270 270 270 270
1963 72462 82668 9455 6811 5501 5530 5572
03688 75922 18743 33615 83021 93036 93947 43264
71
EXPENDITURE ESTIMATES
SPECIAL REVENUE FUNDS
STORM DRAIN
9612 Minor Storm Drain Improvements
9620 Minor Storm Drain Projects
Adopted Revised
Actual Budget Budget FIVE YEAR FORECAST
200021 200032 200032 200043 200054 200065 200076 200087
PARKDEDICATION TAX
0100 Operating Transfers to General Fund
9107 McClellan Ranch improvements
ENVIRONMENTAL MANAGEMENT
8004 Non Point Source
8402 Street Cleaning
GAS TAX
0100 Operating Transfers to CIP fund
8403 Sidewalk Curb and Gutter
8404 Street Pavement Maintenance
8405 Street MSairgkinngss
9xxx CIP
HOUSING COMMUNITY DEVELOPMENT
7401 General Admimstration
7404 Public Service Grants
HCD REHABILITATION LOANS
7402 Rehab Loans Administration
VALLCO REDEVELOPMENT
7304 Vallco Redevelopment Project Area
LEADERSHIP CUPERTINO
4010 Leadership Cupertino
4011 Youth Leadership
84 72 213 31 32 34 35 36
5 75 1099 75 75 75 75 75
89 147 1912 106 107 109 110 155
2400 1500 25 1200 500 500 500 500
0 0 212 0 0 0 0 0
2400 1500 237 100 500 500 500 500
335 365 372 354 368 383 398 414
0 0 0 0 0 0 0 0
335 365 372 354 368 383 398 414
230 0 250 0 0 0 0 0
674 757 800 561 583 607 63l 656
351 219 219 228 881 916 953 991
462 423 425 420 437 454 472 491
2639 1309 4758 1650 5625 825 825 825
456 2708 6452 2859 7526 21802 2881 2964
6 17 17 72 76 79 82 85
614 145 145 403 419 436 453 471
620 162 162 475 495 515 536 557
161 160 160 50 50 50 50 50
34 179 181 232 239 249 258 269
16 19 19 19 20 21 21 22
15 19 19 19 20 21 21 22
31 38 38 38 40 41 43 44
72
EXPENDITURE ESTIMATES
DEBTSERVICE FUNDS
CUPERTINO FACILITY CORPORATION
5301 Principal 5306 Interest
5301 Fees
TRAFFIC IMPACT
5306 Principal
5306 Interest
Actual
200021
Adopted
Budget
200032
Revised
Budget
200032 200043
4926 4499 5992 3532
9 40 15 15
4935 4539 6007 3547
20 20 20 20
19 18 18 16
39 38 38 36
FIVE YEAR FORECAST
200054 200065 200076 200087
3533 3533 3532 3534
15 15 15 15
3548 3548 3547 3549
20 20 25 25
16 15 13 1l
36 35 38 36
73
EXPENDITURE ESTIMATES
CAPITAL PROJECTS FUND
CAPITAL IMPROVEMENT
9108 Park Renovation
9xxx DACA BPathohoousle Renovation
9115 Skate Park
9116 SanSTahroamtoagsa Creek Trail
9117 Stevens Creek Corridor Trail
9118 Union Pacific RR Trail
9119 PWoilsrtoanl Park
9121 Memorial Park Softball Field
9216 Service Center Renovation
9xxx Space Study
9219 Animal Control Facility 060605
9223 Civic Center Improvements
9224 Civic Center Plaza
9252563Various Arterial Projects
9524 DeAnza Creek Arterial
9527 Homestead TantauTS
95282W8ol0feST
9529 Wolfe Road AMrteisriacl
9530 Phase III Homestead Arterial
9533 Green LEDTS Lights
9534 Advanced ITS DeAnza
9535 Adaptive Traffic Controllers
95368 Traffic Corridors
9539 iPWdgrouelfTS
9540 Speed Reduction
9541 Safe Routes to School Monta Vista HS
9544 Safe Routes to School Cupertino HS
xxxx Safe Routes to School Garden Gate
9703 Apple Public Art LIineu Payment
9545 Traffic Signal Upgrades Various
9546 Traffic Operations Center
9547 Yellow Ped Head LED Traffic Sig Upg
9548 Traffic Related Street Walkability Mods
xxxx Traffic Signal Battery Power Backup Sys
LIBRARY 9222
SPORTS CENTER RENOVATION 9212
CITY CENTER PLAZA
9313 City Center Plaza
9314 City Center Plaza Public Art
Actual
200021
Adopted Revised
Budget Budget FIVE YEAR FORECAST
200032 200032 200043 200054 200065 200076 200087
104 0 73 0 0 0 0 0
0 0 0 0 0 250 0 0
43 220 182 0 0 0 0 0
117 184 482 0 0 0 0 0
61 0 102 0 0 0 0 0
129 0 4 0 0 0 0 0
68 0 573 0 0 0 0 0
0 25 25 125 0 0 0 0
49 0 110 0 0 0 0 0
0 0 0 50 0 0 0 0
0 500 0 0 0 0 0 0
0 2300 2500 0 0 0 0 0
36 900 964 0 0 0 0 0
0 0 0 0 0 0 0 0
7 0 22 0 0 0 0 0
14 0 4 0 0 0 0 0
35 0 385 0 0 0 0 0
141 0 0 0 0 0 0 0
4l 0 43 0 0 0 0 0
15 0 272 0 0 0 0 0
190 0 705 0 0 0 0 0
63 0 936 0 0 0 0 0
15 0 13 0 0 0 0 0
5 0 5 0 0 0 0 0
25 0 0 0 0 0 0 0
260 0 185 0 0 0 0 0
0 0 500 0 0 0 0 0
0 0 0 205 0 0 0 0
0 100 0 0 0 0 0 0
0 300 150 0 0 0 0 0
0 200 200 0 0 0 0 0
0 140 140 0 140 0 0 0
0 100 5 0 0 0 0 0
0 0 0 200 0 0 0 0
118 3329 8580 580 140 250 0 0
0121 61070 02416 0 0 0 0 0
59 711 241 0 0 0 0 0
26 662 662 0 0 0 0 0
8 0 0 0 0 0 0 0
34 662 662 0 0 0 0 0
74
EXPENDITURE ESTIMATES
ENTERPRISE FUNDS
RESOURCE RECOVERY
8003 Programs
BLACKBERRYFARM
0100 Operating Transfers to General Fund
6600 Administration
6620 Park
6640 Golf Course
6660 Blue Pheasant Restaurant
6680 Retreat Center
9112 CIP Blackberry Farm Master Plan
9105 CIP Blackberry Farm Picnic Area
SPORTS CENTER
0100 Operating Transfers to General Fund
6450 Sports and Physical
6450 Equipment Replacement
8510 Facilities
RECREATION PROGRAMS
6249 Cultural Programs
6349 Youth and Teen Services
6449 Sports and Physical
6649 Nature Program
0100 Operating Transfers to General Fund
SENIOR CENTER
0100 Operating Transfers to General Fund
6549 Programs
Actual
200021
Adopted
Budget
200032
1727
Revised
Budget FIVE YEAR FORECAST
200032 200043 200054 200065 200076 200087
2024 2046 2103 2187 2275 2366 2460
175 75 75 75 75 75 75 75
97 122 122 117 127 132 137 143
739 909 960 921 958 996 1036 1077
437 584 583 575 598 622 647 673
14 20 20 20 21 22 22 23
29 40 40 39 41 42 44 46
0 0 150 0 0 0 0 0
38 75 527 75 75 75 75 75
1529 1825 2477 1822 194 1964 2037 2ll
0 0 0 0 0 0 0 0
920 1166 1344 997 1037 1078 1121 1166
0 0 0 100 0 0 0 0
167 206 206 262 170 177 184 19i
1087 1372 1550 1359 1207 1255 1305 1358
301 260 260 295 309 321 334 348
548 610 800 767 799 831 864 899
689 923 936 972 1011 1051 1093 1137
3 19 19 19 20 21 21 22
242 100 100 100 100 100 100 100
1783 1912 2115 2153 2239 2924 213 2506
2 50 50 50 50 50 75 75
407 530 530 547 569 592 615 640
409 580 580 597 619 642 690 715
75
EXPENDITURE ESTIMATES
INTERNAL SER VICE FUNDS
MANAGEMENT INFORMATION
4800 Operations
9800 Equipment Acquisition
WORKERS COMPENSATION
4550 Claims
EQUIPMENT
8840 Equipment Maintenance
9820 Equipment Acquisition
LONG TERMDISABILITY
4570 Claims
Adopted Revised
Actual Budget Budget FIVE YEAR FORECAST
200021 200032 200032 200043 200054 200065 200076 200087
707 829 832 766 807 839 873 908
203 354 467 270 370 370 370 370
910 1183 1299 1036 1177 1209 1243 178
383 158 182 209 217 226 235 245
810 901 904 909 945 983 1023 1063
290 194 272 0 200 200 200 200
1100 1095 1176 909 1145 1183 123 163
69 80 80 90 94 97 101 105
55997 19558 121636 15210 65360 55632 95741 571003
15587 49204 49815 65809 05788 85844 55766 55769
TOTALEXPENDITURES
TOTAL REVENUES
76
City of Cupertino
Gann Appropriations Limit
200043Budget
Article of the California State Constitution as enacted by Proposition 4 the Gann initiative
of 1979 mandates a limit on the amount of proceeds of taxes that state and local governments
can receive and appropriate authorize to spend each year The purpose of this law is to limit
government spending by putting a cap on the total proceeds of taxes that may be appropriated
each year The original Article XIIlB was further modified by Proposition 111 and SB 88
approved by California voters in June of 1990 Proposition 111 allows cities mom flexibility in
choosing certain inflation and population factors to calculate the limit
Appropriations Subject to Limit
06000
05000
04000
03000
02000
01000
0
978 989 0909 000l 012 023 034
AppropriaOon Limit
Subject to Lmt
The limit is different for each agency and the limit changes each year Each ysear limit is based
on the amount of tax proceeds that were authorized to be spent in fiscal year 179798 in each
agency modified for changes in inflation and population in each subsequent year Proposition
111 has modified those factors to allow cities to choose either the growth in California Per Capita
Income or the growth in rnesiodenntial assessed valuation due to new construction in the city
Alternatively the city could select a population growth factor represented by the population
growth in Santa Clara County Each year the city establishes its appropriations limit for the
following fiscal year The Csity appropriation limit for fiscal year 200032 was69537028and
was adopted by Council
The Csity appropriations limit for fiscal year 200043 of02545236is 1510808or132
higher than the fiscal year 200032 limit of69537028 For fiscal year 200403 the Csity
estimated appropriations of proceeds from taxes are 02309002 This is 09246116or
0423under the legal limit established for fiscal year 200043 When a csity proceeds of taxes
less statutory exclusions exceed the legal limit excess tax revenue must be returned to the State
or citizens through a process of refunds rebates or other means that may be determined at that
time The City is currently at151of its limit As a result the appropriations limit is not
expected to present a restraint on current or future budget deliberations
77
DEPARTMENTAL OPERATING BUDGETS
The Departmental Operating Budgets section provides budget information for each of the Csity
eight key operating functions City Council Administration Law Enforcement Public
Information Administrative Services Parks and Recreation Community Development and
Public Works Each departmental operating budget includes the following elements
1 Department Summary The department summary includes an organization chart for the
department and condensed financial information for each division within the department It
is abig picture snapshot of the dsepartment responsibilities and costs
2 Division Sununary Most departments are organized into smaller units or divisions A
program overview has been presented for each division denoting the key functions of the
division In addition service objectives are listed to identify for the reader the upcoming
goals and objectives of that section Finally the budget document includes an expenditure
summary that details historical and proposed expenditures by category and funding source
and the personnel charged to that division
79
Council
and
Commissions
81
COUNCIL AND
COMMISSIONS
Citizen Advisory Groups
TLTeleicboemmrueanicartnioyns
Fine REAeccorrneoatmtisoincDevelopment
PPAlauunbndilniicgtSBaifkeety Pedestrian
Citizens
of Cupertino
City
Counc
82
CITY COUNCIL AND COMMISSIONS
Expenditures by Division
CITY COUNCIL
1000 CITY COUNCIL
1002 CAMPAIGN REFORM
1004 HISTORICAL SOCIETY
COMMISSIONS
1031 TELECOMMUNICATIONS
1040 LIBRARY
1042 FINE ARTS
1050 PUBLIC SAFETY
1060 PARKS AND RECREATION
1065 TEEN
1070 PLANNING
1075 HOUSING
1111 BICYCLE ANDPEDESTRIAN
TOTAL
200010 200021 200032 200043
Actu Acmal Adopted Adopted
13457 230537 174868 290245
5000 0 0 0
04000 0 0 0
230427 230537 174868 290245
161325 181405 152859 96109
294512 12627 251423 18060
52404 72541 82496 51020
0 50 150 200
2566 51785 71040 9829
0 0 22158 61447
52939 11861 52040 51080
34 223 200 200
0 0 0 5000
04027 47482 473417 290956
360749 163505 462867 491201
83
COUNCIL AND COMMISSIONS
CITY COUNCIL
PROGRAM OVERVIEW
The Mayor and Councilmembers acting as the elected representatives of the City of Cupertino
establish public policy to meet community needs and assure orderly development of the City
SERVICE OBJECTIVES
The City Council goals are carried out by the city staff under the direction of the City Manager
The council goals are listed in the Budget Strategies section
84
COUNCIL AND COMMISSIONS
1000 CITY COUNCIL
Employee Compensation
Materials
Contract Services
Cost Allocation
Total
Expenditures by Category
200010 200021 200032 200043
Actual Actual Adopted Adopted
38910 09417 15068 132715
44997 16399 96020 54000
9760 63417 0500 02050
51080 51250 31420 01580
13457 230537 174868 290245
General
Total
Expenditures by Fund
200010 200021 200032 200043
Actual Actual Adopted Adopted
13457 230537 174868 290245
13457 230537 174868 290245
tFimuell
Total
Personnel Summary
200021 200032 200043
Actual Adopted Adopted
020 040 040
020 040 040
85
COUNCIL AND COMMISSIONS
TELECOMMUNICATIONS COMMISSION
PROGRAM OVERVIEW
The Telecommunications Commission advises the City Council and informs the community
about issues relating to the rapidly changing field of telecommunications Commissioners also
served as a resource for the Planning Commission in offering technical guidance for antenna
sitings In addition the commission presented its third annual Cupertino Outstanding Producer
Award and disbursed funding for public access and educational grants
With legislation now in effect encouraging effective competition the commission will continue
to look at new and forthcoming FCC rulings that may alter Csomcast impact on the community
The commission also will continue to monitor cable services to subscribers and to act as a
resource for both the Cupertino elementary and high school districts
SERVICE OBJECTIVES
Continue to work with appropriate companies in bringing advanced services to interested
residents
Monitor the CATomTcastmerger and its impact on Csupertino franchise
Continue to work with staff and legal counsel to enforce the terms of the current cable franchise
agreement
Work with the Cupertino Planning Commission in developing a master plan for antenna sites and
design
86
COUNCIL AND COMMISSIONS
1031 TELECOMMUNICATIONS COMMISSION
Employee Compensation
Materials
Contract Services
Total
Expenditures by Category
200010 200021 200032 200043
Actual Actual Adopted Adopted
5607 4856 5245 5419
71406 21128 51040 51040
29799 79686 180409 04010
161325 181405 152859 96109
General
Total
Expenditures by Fund
200010 200021 200032 200043
Actual Actual Adopted Adopted
161325 181405 152859 96109
161325 181405 152859 96109
tFimuell
Total
Personnel Summary
200021 200032 200043
Actual Adopted Adopted
005 005 005
005 005 005
87
COUNCIL AND COMMISSIONS
LIBRARY COMMISSION
PROGRAM OVERVIEW
The Library Commission is a five member commission appointed by the City Council that
reviews and makes recommendations related to the operations and services of the Cupertino
Library The Cupertino Library is operated by the Santa Clara County Library Services The
building is provided by the City of Cupertino for which the county pays a rental fee
County Library staff serve as staff to the commission and the Director of Administrative Services
serves as city liaison
SERVICE OBJECTIVES
Monitors the various service activities of the library and makes recommendations for
improvements to appropriate bodies
Supports library advocacy groups including Friends of the Cupertino Library and Cupertino
Library Foundation
Advocates library funding and service levels at the city county and state levels
Represents the Cupertino library in the local community
Participates in state and local library workshops and conferences
Participates in the long range planning ofquality library services for the City
Develops potential resources to expand volunteer efforts in the library
Investigates ways to expand access to tnradoitionnal media
Continues library advocacy in Cupertino activities and with other organizations
Continues emphasis on integrating additional technology into library services
Continues proactive efforts to ensure adequate library funding
Participates on the building committee task force of anew library
88
COUNCIL AND COMMISSIONS
1040 LIBRARY COMMISSION
Materials
Contract Services
Total
Expenditures by Category
200010 200021 200032 200043
Actual Actual Adopted Adopted
250 60 750 2100
270412 120627 27192 08040
294512 12627 251423 18060
General
Total
Expenditures by Fund
200012 200021 200032 200043
Actual Actual Adopted Adopted
294512 12627 251423 18060
294512 12627 251423 18060
tFimuell
Total
Personnel Summary
200021 200032 200043
Actual Adopted Adopted
000 000 000
000 000 000
89
COUNCIL AND COMMISSIONS
FINE ARTS COMMISSION
PROGRAM OVERVIEW
The Cupertino Fine Arts Commission is charged with advancing the arts in the City This is
done through several activities and programs including promoting art in public places awarding
grants to individuals and organizations and selection of a Distinguished Artist of the Year
Through the fine arts grant program the Commission awarded 01070 in the 20023 fiscal
year to visual and performing artists in programs that benefit Cupertino residents Grants given in
2002 provided support for the Cherry Blossom Festival the California Youth Symphony
musician Judy Gsregory preschool programs Monta Vista High School Leadership cslass
school mural the San Jose String QSuaartnet Jose Chamber Players a poetry program by
Jennifer Swanton Brown and the Euphrat Museum of Art including its Arts in Schools program
In 2003 anew category of fine arts grants will be offered to shcihgohol age artists
In the area ofpublic art the Commission is following the progress of sculptor Roger Berry who
has been commissioned to create an original piece for the City Center Park at the comer of
Stevens Creek and De Anza Boulevards The commission also adopted criteria for the selection
and placement ofpublic art as well as standardized contracts which culminated in the loan ofa
sculpture at the comer of the Quinlan Community Center
The Fine Arts Commission also sponsors an annual student art exhibition at the Cherry Blossom
Festival and selects aDistinguished Artist of the Year
SERVICE OBJECTIVES
Maintain programs and activities that provide a direct cultural benefit to the citizens of
Cupertino with special emphasis on groups not likely to receive regular exposure to the arts
Actively encourage business and community participation in the arts
Pursue methods for providing more art throughout the city
9O
COUNCIL AND COMMISSIONS
1042 FINE ARTS COMMISSION
Employee Compensation
Materials
Contract Services
Total
Expenditures by Category
200010 200021 200032 200043
Actual Actual Adopted Adopted
0999 7687 01606 31000
51405 31564 61880 2100
900 1610 1100 1000
52404 72541 82496 51020
General
Total
Expenditures by Fund
200010 200021 200032 200043
Actual Actual Adopted Adopted
52404 72541 82496 51020
52404 72541 82496 51020
tFimuell
Total
Personnel Summary
200021 200032 200043
Actual Adopted Adopted
010 010 010
010 010 010
91
COUNCIL ANDCOMMISSIONS
PUBLIC SAFETY COMMISSION
PROGRAM OVERVIEW
The Public Safety Commission consists of five members with responsibility for reviewing and
recommending public safety services and policies for police fire emergency planning and
traffic
SERVICE OBJECTIVES
Review safety issues and concerns and make recommendations to the City Council
Promote public education programs concerning safety issues
Provide assistance in implementing public safety programs approved by the City Council
92
COUNCIL AND COMMISSIONS
1050 PUBLIC SAFETY COMMISSION
Materials
Total
Expenditures by Category
200010 200021 200032 200043
Actual Actual Adopted Adopted
0 50 150 200
0 50 150 200
General
Total
Expenditures by Fund
200010 200021 200032 200043
Actual Actual Adopted Adopted
0 50 150 200
0 50 150 200
tFimuell
Total
Personnel Summary
200021 200032 200043
Actual Adopted Adopted
000 000 000
000 000 000
93
COUNCIL AND COMMISSIONS
PARKS ANDRECREATION COMMISSION
PROGRAM OVERVIEW
The Parks and Recreation Commission is afmievmbeer csitizen conunission appointed by the
City Council to make recommendations pertaining to parks and recreation
SERVICE OBJECTIVES
Engage the public in dialog regarding the design of new programs and facilities and make
recommendations regarding the