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Cupertino
200032
CITY OF CUPERTINO CALIFORNIA
Fiscal Year 200032
CITY COUNCIL
Richard Lowenthal
Mayor
Michael Chang
Vice Mayor
Sandra James
Councilmember
Patrick Kwok
Councilmember
Dolly Sandoval
Councilmember
DIRECTORY OF CITY OFFICIALS
DavidWKnapp City Manager
Charles T Kilian City Attomey
Carol Atwood Director ofAdministrative Services
Rick Kitson Public Information Officer
Steve Piasecki Director of Community Development
Ralph Qualls Director of Public Works
Kimbefly Smith City Clerk
Therese Smith Director of Parks and Recreation
iii
CITY OF CUPERTINO CALIFORNIA
Fiscal Year200032
COMMISSIONS AND COMMITTEES
AUDIT COMMITTEE
Carol Atwood
Michael Chang
Gillian Enos
Tom Hall
Dolly Sandoval
HOUSING COMMISSION
Julia Abdala Chairperson
Richard Abdalah
Sarah HFatheawiaty
Richard Schuster
Frances Seward
FINE ARTS COMMISSION
Nancy Canter
Hema Kundargi
Shirley Lin Kinoshita
Janet Mohr
Carl Orr
Barbara Phelps
Rita Young
PUBLIC SAFETY COMMISSION
Barry Chang
Emma Darknell
Philippe Dor
Marc Majewski
Hugh Riddell
TEEN COMMISSION
Kevin Busch
Akshita Deora
Erin Gatley
Zoravko Kolev
Emily Liu
Angelica Zen
Jacki Colloton
Patty Fang
Drew Golkar
Kenny Lini
Maurice Noon
BICYLCE PEDESTRIAN COMMISSION
Stuart Chessen
David Greenstein
Anne Ng
Joe Walton
PARKS RECREATION COMMISSION
Jeanne Bradford
Rod Brown
Frank Jelinch
Roger Peng
Kris Wang
TELECOMMUNICATIONS COMMISSION
Salvatom Algeri
Reginald Duhe
David Eggleston
L TGuttadauro
Ernest Tsui
LIBRARY COMMISSION
Sheila Mohan
Janet Riddell
Eno Schmidt
Katherine Stakey
Yuhfen DianaWu
PLANNING COMMISSION
Marc Auerbach
Angela Chen
Chuck Corr
Taghi Saadati
Gilbert Wong
ECONOMIC DEVELOPMENT
Carol Atwood
Keith Dias
Jody Hansen
Sandra James
Bill Jones
Richard Lowenthal
iOnnMahoney
Steve Piasecki
Ralph Qualls
Therese Smith
iv
Municipal Finance Officers
Certificate of Award
Excellence in Operational Budgeting20012
Presented to
City of Cupertino
Dedicated to Excellence in Municipal Financial Management
This certificate recognizes the achievement ofExcellence in Operational Budgeting and reflects an outstanding budget document
and the underlying budgeting process through which the budget is implemented
February 21 2002
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 20012 annual operating budget In bestowing this honor the Society
acknowledges the City for its outstanding presentation offinancial and budgetary data
Our 200032 budget document is intended to meet the Ssociety high standards and will be
submitted again this year to determine eligibilityfor another award
v
RESOLUTIONNO 10128
ARESOLUTION OF THE CITY COUNCIL OF THE CITYOF CUPERTINO
ADOPTING AN OPERATING AND CAPITAL IMPROVEMENT BUDGET FOR
FISCAL YEAR200302 BY RATIFYING ESTIMATES OF REVENUES TO BE
RECEIVED IN EACH FUND AND APPROPRIATING MONIES THEREFROM FOR
SPECIFIED ACTIVITIES AND ACCOUNTS AND SETTING FORTH
CONDITIONS OF ADMINISTERING SAID BUDGET
WHEREAS the orderly administration ofmunicipal govemment is dependent on the
establishment ofa sound fiscal policy ofmaintaining a proper ration ofexpenditures within
anticipated revenues and available monies and
WHEREAS the extent ofany project or program and the degree of its 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 a part of its fiscal policy
Section 1 The estimates ofavailable fund balances and anticipated resoumes to be
received in each ofthe several funds during fiscal year200032 as 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 of the 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 ofOperating Revenues
Section 5 The Director ofAdministrative Services is hereby authorized to continue
unexpended appropriations for Capital Improvement projects
vi
Resolution No 10128
Page 2
Section 6 The Director of Administrative 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 a regular meeting of the City Council ofthe City of
Cupertino this 17th day ofJune 2002 by the following vote
Vote Members of the City Council
AYES
NOES
ABSENT
ABSTAIN
Lowenthal Chang James Kwok Sandoval
None
None
None
ATTEST
Cit
vii
T4BLE OF CONTENTS
FISCAL YE CEOCOBDOCTP2ICii0OiiOXROPUIFRGCEMHMIDA0FNRERAEMTIvMGINACLACIiTISIETGL0TZT5LSIFIEATTOAROIiNTEOINYNLR12EIEECNOATSGiYSESNL
DASPSRTFCESACSPEPFFPSDBECSMRPGtABCVPHCGMLGYFAaTC123457ov1789svEpTEUEeIOxtDotercioruRolUutNEPeraplRanhSrnueRopaoMorriMhUiAmoormr ocmOptroASAesOsvueioOtNSnRDasmegophMMeumuednnslpTmeTniNiLcvaOSePcmosntmuIrnroM012345679AFmEmUGUoacsdirneaftCNoDguoeaAatnuTnERGi cseeTNirmIuaitedltaoNNimnDneeEIeionEfGLcuIusyInIlnoleIietaeiArOTEErTsrEiEairgnestnriersEtAtnDseoTisydeEsyLyNSsceSYsysLstytltLlt l
OPERATINGBUDGETSCOUNCILANDCOMMISSIONSCityCouncil82TelecommunicationsCommission84LibraryCommission86FineArtsCommission88PublicSa etyCommission90ParksandRecreationCommission92TeenCommission94PlanningCommission96HousingCommission98ADMINISTRATIONCityManager10 CommunityOutreach106Contingencies108LegalServices110
LAW ENFORCEMENT
Law Enforcement
PAGE
116
PARKS AND RECREATION
Administration 164
Cultural Programs Quinlan Community Center 166
Youth and Teen Monta Vista Recreation Center 168
Sports and Physical Recreation 170
Senior PSroegnraimosrCenter 172
Blackberry Farm Nature Programs 174
COMMUNITY DEVELOPMENT
Administration 180
Planning 182
Housing Services 184
Building 186
PUBLIC WORKS
Administration 194
Environmental Programs 196
Engineering Services 198
Service Center 200
Grounds 202
Streets 204
Facilities 206
Transportation 208
General Services 210
Fixed Assets Acquisition 212
ADMiNISTRATIVE SERVICES
Administration 132
Economic Development 134
Leadership Cupertino 136
Accounting 138
Business Licensing 140
City Clerk 142
Duplicating and Mail Service 144
Elections Services 146
Emergency Preparedness 148
Human Resources 150
Code Enforcement 152
Insurance Administration 154
Information Technology 156
PUBLIC INTORMATION
Community Relations 122
Cupertino Scene 124
Government Channel 126
PAGE
DNEPAROTMENNTAL OPERATING BUDGETS
lnterfund Transfers 218
Debt Service 220
CAPITAL IMPROVEMENTS
Five Year Capital Improvements Program 223
CITY OF
ICNUPOE
May 18 2002
To the Citizens ofCupertino Honorable Mayor and
Members ofthe City Cotmcil
Introduction
This year our budget theme is Cupertino A Place for Everyone This theme was chosen to
celebrate the Csity diverse demographics and its continued emphasis on community through
outreach programs recreational activities neighborhood programs and commtmity events We
are well known for our high tech environment our great schools 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 20023 will be a very tough budget year The economic climate changed
dramatically with fiscal year 200021 as the recession eroded our sales transient occupancy and
property transfer tax revenues We anticipate a shortfall of approximately18 million from
these revenue sources in the current year and have adjusted our projections for the 200032
budget accordingly In addition with the State of California facing an enormous deficit revenue
soumes such as vehicle license fees are at high risk ofbeing raided We expect Silicon Valley to
continue to feel recessionary trends at least through the end of this calendar year
In spite of expenditure reductions our 200032 budget maintains current services and proposes a
few new programs primarily as a result of our new Senior Center and Teen Commission
projects Our capital improvement program remains focused on the new Library and grant
funded transportation projects
A major challenge this coming year will be continuing services and projects in the midst of a
recession an energy crisis and the threat of new raids on local revenues by the State Revenues
will be enhanced with the opening of a new fsotaurr hotel Expenditures will be controlled
through streamlining automation and partnerships with commtmity groups and government
agencies
General Fund Reserve Trends
Historically the General Fund reserve has been very strong In 2000 the Council established a
15 million dollar reserve level enabling the City to respond to economic uncertainties and
natural disasters and to take advantage of capital acquisition opportunities
In order to maintain current services during the economic downturn and pay for the new library
it will be necessary to let our reserves fall below the 15 million level The Csity 5 million
dollar CIP reserve will be utilized for the fyievaer capital improvement program and mpadrly
for the new library In addition any General Fund shortfalls occurring for the 200021fiscal year
will be funded from our economic uncertainty reserve The following table shows the
undesignated reserve in thousands from 12090916 actual and 20027projected The
undesignated reserve is the fund balance minus designated funds
Undesignated Revenue by Fiscal Year
199976 199987 199998 109909 200010 200021 200032 200043 200054 200065 200076
93025 72124 02612 52613 91971 01554 31009 7911 9933 31608 11012
The following table shows our prior and projected financial position ofthe City
FISCAL YEARS
199987 199998 109909 200010 200021 200032 200043 200054 200065 200076
Revenue 92759 52454 83203 73110 72787 63007 33018 43723 63630 83944
Expenditures 51473 51492 52501 12732 82567 02560 22668 02577 02489 92787
Debt Service 4647 4641 4672 4663 4671 4539 3844 3844 3844 3844
Net 3789 136I 5600 3875 2751 18 1196 1572 1767 2073
Employees 13350 10302 10308 10455 15504 15504 15504 15504 15504 15504
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 ofthese revenue sources experience an additional downturn General
Fund revenues in this category include
2
Sales Tax During 200021 the City experienced a decline ofover 12 in sales tax
Office vacancy rates have gone from2to 20in the past year and rental ofoffice space
has declined from550per square foot to less than200per square foot Housing
prices have also declined and it is estimated that there are more than 07050 engineers
without jobs in Silicon Valley These trends must be carefully monitored to project
effects on city revenue sources
Utility Users Tax This tax is currently collected byPEG Although this tphraousgsh
money is due the City and is obligated to pay for a portion of our outstanding debt
remittance could be interrupted under the bankruptcy process
Franchise Fees PEGpays a fee for conducting business within our city limits As
above remittance of these payments could be affected by the bankruptcy
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 energy crisis and the recession
rapidly eliminated any surplus With the State facing a budget deficit of 22 billion
dollars this revenue source is at risk oftaawkaey
Our operating budget was reduced for the 200032 fiscal year as the City is still experiencing the
effects of the recession Department reductions were a result of direct cutbacks efficiency
measures and deferral of maintenance where possible Several new programs have been
proposed as aresult of our expansion in the areas of senior and youth activities These programs
however require minimal funding
200032 Budget
For this fiscal year total expenditures will exceed total revenues in the General Fund by
approximately 47 million dollars This is primarily due to the funding of major capital
improvement projects including the Csity new library These projects will be accomplished
through debt refinancing new debt issuance and the use of reserves
A summary of the 200032 General Fund budget follows in thousands
Operating Revenues
Operating Expenditures
Net Operating Activity
63007
02560
4557
ONpeoratinng Activity
DebtIRsesfiunaannccineg 61655
Transfers In from other funds 1725
Capital Projects 12012
Gas Tax Projects 801
Debt Service 4539
TEeqcuhipnmoloegnytpOurtchhaesers 250
Net Activity for Year 4745
The following new General Fund programs have been incorporated in the adopted 200032
budget
CUSD Field House Partnership 03070
Mobile Skatepark Operations 68080
Translation Services 03000
Walkability Modications 0100
Teen Commission 01030
Teen Website 3000
Bilingual Interns Senior Center 01020
Multilingual Health Fair 4000
LunarNew Year Parade 01000
Worthy General Fund projects that are not reflected in this budget include
Senior Center Shakespeare Camp
Jazz Bands for Concerts
We Value Youth Program
8500
2400
7500
Some or all of these could be paid for out of the reserve or traded for currently budgeted
programs
The High School has informed the city that it is no longer able to pay its share of the second
School Resource Officer SRO and the Youth Probation Officer As a result this budget funds
one SRO and one Youth Probation Officer
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 ofour 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 attracting new hotels 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 ofthe art
infrastructure New technology opportunities have been and will continue to be
proactively pursued In addition several key facilities are scheduled to be expanded 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 conununity and volunteer
organizations The City will continue to serve as a facilitator of these partnerships
Conclusion
Cupertino is a fiscally conservative wmenll 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
maintain a strong revenue base to support and expand city fsaecrivliitcieess as necessary Our
goal is to continue to enhance the quality of life for the citizens of Cupertino and to make
Cupertino a place where everyone feels welcome
In closing Iwould 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
ElectedOicial 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 prqJkssional environment based upon teamwork
As a team it is our objective to provide the highest level of satisfaction in allprograms and
services
We are proud to be part of the City oJCupertino team and will strive to provide the best service
possible
7
BUDGET STRATEGIES
FINANCIAL VALUES STATEMENTS
The City of Cupertino adheres to the following guidelines and principles in preparing its budget
and conducting itsdtaoyand ltoernmgfiscal afftfirs
1 Revenue Leve
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 oflife
Perform ongoing evaluations of existing sources of revenue to maximize the Csity
revenue base
Recover costs ofspecial services through user fees
Allocate all internal service charges to appropriate user departments
Ensure that Enterprise activities remain ssupeportlinfg
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 ofefficiency 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
Continually evaluate and implement ltoernmg financial planning including technology
automation multiple year capital improvement programs revenue and expenditure
forecasting
8
BUDGET STRATEGIES
CITY COUNCIL GOALS
1 Library
Conceptual Design Approval to Council
Financing mechanism in place
Automated checkout install and market
2 Trails Plan
Stevens Creek Trail
Feasibility study
CEQA
Funding Plan
Implement San STaormatoagsaCreek Plan
Street segment signage and striping
Bridge and creek segment through Barfington
neighborhood
Support cwoiudnteyadoption of DeAnza Trail
Feasibility study for Union Pacific Trail
3 Youth Issues
Skateboard Park
Identify location
Teen Commission
Review Teen Commission selection process
Launch the Teen Website
Teen Center
Incorporate teen spaces in Sports Center plan
We Value Youth
Work with the Teen Commission Chamber other
organizations in support of youth
4 Pursue Downtown Opportunities
Develop aplan for aDowntown Village in the Crossroads
block ofStevens Creek Boulevard from DeAnza Boulevard
to Stelling Road
Work with the Town Center developer to plan a mixed use
walkable plan
Budget Reference
Pages 224 233
P2ag3es2124
Pages 122648229
Page 182
BUDGET STRATEGIES
CITY COUNCIL GOALS Budget Reference
5 Street Safety Walkable Community
Ensure that walkable city concept is present in all City
rdeedveeveloloppmmeenntt projects
6 Building CUomnmiutnyity
Continue to offer opportunities and programs to address the
needs ofour diverse community
Continue international film and music series
Hold public forums in other languages for major capital
improvement projects
Assist haodccommittee with first annual New Year
Festival
Evaluate methods for communicating electronically and in
writing to Ennoglisnhspeaking population regarding crime
prevention emergency preparedness and civic activities
7 Economic Development
Encourage healthy environment for retail growth
Vallco Fashion Park Plaza Cupertino Redevelopment
Add revenue enhancement incentive policy component of
review for new development
Evaluate ttrarnaspnortastiointimplications o f economic
development strategy
8 General Plan
General Plan Administrative Draft
Adopt plan
9 Public Safety
Review traffic safety issues
Safe routes to school program Monta Vista and
Cupertino High Schools
Review traffic safety for pedestrians
Pages 22415
Pages10267246
Page 134
Page 182
Pages 116 14822405
10
BUDGET STRATEGIES
CITY COUNCIL GOALS
Continue emphasis on Neighborhood Watch and Disaster
Preparedness
Continue expansion ofthe CERT program
Evaluate methods for communicating electronically and
in writing to Ennoglisnh speaking population regarding
crime prevention
Expand volunteer program
10 Affordable Housing
Provide housing opportunities for Cupertino workers
Review below market rate program criteria
Teacher housing assistance programs
Work with school district to develop teacher housing
assistance program
CCS affordable housing project
11 Annexation
Monta Vista
Annex pockets using island annexation procedures
Creston
Annex individual contiguous parcels when redevelopment
occurs
12 Sports Center Building Strategy
Complete ADA requirements
Come to consensus on Sports Center use and budget
Budget Reference
Page 184
Page 182
Page 170 234
13 Four Seasons Corner and Intersection Gateway
MFaercbh 2002 Complete design concept
MAaprrcihl 2002 Review of preliminary plans by Fine
Arts Commission Parks Recreation Commission and
approval by City Council
April Prepare construction drawings and bid documents
AMparyil 2002 City Council award bid for construction
JMuanye2002 Remove construction equipment
June 2002 Begin construction
Page 229
11
BUDGET STRATEGIES
CITY COUNCIL GOALS
September 2002 Complete substantial construction
coordinated with Cypress Hotel opening
2003 Complete final construction coordinated with Verona
Apartments completion
Budget Reference
14 School Partnerships
Pursue partner opportunities with the three school districts
including
Pool
Gym
Traffic and parking
Teacher housing
P12ag48es102470
lla
PROPOSED PROGRAMS
Proposed programs for the 200032budget include
New Programs Funded
Walkability Modifications 0100 Funding Source
Mobile Skatepark 58885 Funding Source
Translations Services 03000 Funding Soume
Teen Commission 21128 Funding Source
Teen Website 3000 Funding Source
Senior Center Bilingual Interns 11020 Funding Source
LMinugulatil Health Fair 0400 Funding Source
Lunar New Year Parade 01000 Funding Source
CUSD Field House Partnership 03070 Funding Source
TSeeanchioerr Housing Rental Program STBD Funding Source
Sheriff Substation at Quinlan Center STBD Funding Source
Sports Center Child Watch Program 02080 Funding Source
General Fund
General Fund
General Fund
General Fund
General Fund
General Fund
General Fund
General Fund
General Fund
RDAFund
General Fund
Sports Center
New Programs Not Funded
Medium Priority
We Value Youth Program
Lunar New Year Parade
7500
01000
Funding Source General Fund
Funding Source General Fund
Low Priority
Senior Shakespeare Camp
Jazz Bands for Jazz Concerts
8500
2400
Funding Source General Fund
Funding Source General Fund
Not to be Considered
Parks Recreation Citizen Survey 02000 Funding Source General Fund
Existin Proerams Change in Funding
City to fund one Youth Probation Officer and one School Resource Officer in partnership with
Cupertino Union School District and the County of Santa Clara
12
PROPOSED PROGRAMS
Proposed programs for the 200032budget include
DebtIRsesfiunaannccineg
Refinance our current debt and extend the maturity date to 2030 In addition eliminate
the bond reserve and use the 5 million dollars towards the New Library project In lieu
ofthe reserve the city will apply for bond insurance
2 Issue new debt for the following Capital Improvement Projects
Library
Sale of Property liienu
Animal Shelter
Increased Revenue Enforcement
0500
0500
060605
Increase revenue enforcement in the following areas
1 Transient Occupancy Tax Assess TOT tax on apartment complexes with guest units
2 Business License Tax Assess abusiness license tax on vendors selling at the DeAnza
Flee Market Farmers Market and various Community Festivals
3 Implement a rnesoidennt fee for use ofthe mobile skate park
12a
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 acommunications 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 2002
03 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 200032 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
13
BUDGET GUIDE
Departmental expenditures are divided into five categories which include the following charges
Employee Compensation represents permanent tfiumlel and tpimaretsalary 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
5 DNeparotmenntal Operating Budgets The DNepaortmenntal Operating Budgets section
details historical and proposed expenditures for the functions of interfund transfers and debt
service
6 Capital Improvements The Capital Improvements section details the proposed capital
projects for 200032 through 200076 These projects are organized into six categories
Parks Buildings Medians and Overpasses Streets Traffic and Storm The fyievaer budget
denotes funding sources and adescription ofeach project
The City Council approves funding ofthe Capital Improvements on a yearly basis
STRUCTURE OF THE CSITY FINANCES
The Csity finances are structured in avariety offunds that are the basic accounting and reporting
entities in governmental accounting The funds that comprise the 200032 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
14
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 govermnental 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 resources 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 ofaccounting
Enterprise Funds including the Water 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
are also recovered as revenue of the funds by charging the programs that use personnel services
15
BUDGET GUIDE
THEANNUALBUDGETPROCESS
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 of the 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
16
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 aspecified formula
Appropriation An authorization made by the City Council that permits the City to incur
obligations and to make expenditures of resources
Budget A financial plan for a specific period of time fiscal year that matches all 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 of equipment land and other fixed assets
Cost Recovery The establishment of user 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 ofrelated operations within afunctional area
Division A unit of organization that reports to adepartment
17
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 fully
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 Atmwoenlvthetime 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 ofthe
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 dmeef the purpose ofadepartment
Internal Service Fund A fund used to account for the services provided by one department to
other departments on a rceimobursesmentt basis
18
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 aportion 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 repons to adivision
SSuppeortilnfg Activity An enterprise activity where all service costs including principal and
interest debt payments are covered solely from the earnings ofthe enterprise
Subsidy Supplemental resources provided to ensure adequate funding when anticipated
expenditures exceed revenues
User Fees Fees charged to users of aparticular service provided by the City
19
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 ofSan Francisco to found the presidio ofSt 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 ofhis patron San Guiseppe San Joseph of Cupertino Italy The arroyo is now known as
Stevens Creek
The village ofCupertino sprang up at the crossroads ofSSuanrnaytovaglae 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 ofthe name bestowed on the nearby creek by Petrus 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
21
After 1906 a lot more than grape growing was going on in Cupertino Orchards 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 commattee played important roles in this movement Incorporation was
approved Incorporation was approved in the September 27 1955 election Cupertino officially became Santa Clara
Csounty 13th City on October 10 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 CraR and Orlando families
22
2002
The City of Cupertino theigch heart of Silicon Valley was
bom from a community of farmers In 1955 when Cupertino
officially became the 13 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 ofthe 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 from kindergarten
through 8th 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 oftechnology 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 ofthe asrea leading performing arts facilities the Flint
Center is located on the DeAnza College campus
As home to many kwnoewlnltheigchcompanies Cupertino offers a dynamic and exciting business climate Apple
Computer is headquartered in the city along with Portal Software In addition key divisions of Compaq Computer
PHaecwklaertdt Sun Microsystems and HMoenaesyuwreexll 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 ofsmall 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
23
of Labor Feor
Economic Growth Trends
1997 1998 1999
Population in County
Total Taxable Sales County
Population in City Limits
Total Taxable Sales City
Occupied Dwellings City
School EnrollmentK8
School Enrollment912
Median Income County
Median Income State
Median Age
2611528 4610701 4611479
27235567 7219536 48218758
64237 84040 04955
281338 1574636 0410102
71057 01675 41177
81747 21450 31153
8380 8762 8822
2000
561825
06308537
55406
1610356
21084
21050
9063
65399
53995
39
MNanuofactunring Employment
Company
Cupertino Union School District
FDoeAotnhziallCommunity College
Fremont Unibn High School District
Sears
Target
JC Penney
PEG
Mervyns
Employment
1500
1200
735
294
270
200
167
135
Product
Education
Education
Education
Retail
Retail
Retail
EGleactrsic
Retail
Manufacturing Employment
Company Employment Product
Apple Computer 6000
PHaecwkalertdt 6482
Compaq 2500
Symantec 400
HMoenaesyuwreexll 220
Computers
Computers
Computers
Software
Process
Controls
24
2002 City
The City ofCupertino operates as a general law city with a city ccouitnycil manager form ofgovernment 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 are provided by the Csity 154 full time benefited employees City departments include administrative
services finance human resources IT city clerk outreach programs 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 and public safety Members ofthe 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 TVchannel The City Channel and the csity website
lousing
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
494856 as of June 2001 The average
tcoowndnohmoinuiusmesale price is 350909
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 Pacific Bell For residential service call 800
2839545for business service call 800 2735505
Cable ATTBroadband 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 a maximum 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
1 State6County 25 Total825
Assessed Valuation Secured and Unsecured
Cupertino 01370391252000
County13912671272000
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 US 101
25
Library Blackberry Farm
Cupertino Library has the highest circulation among the
members of the Santa Clara County Library system It
holds a collection ofmore than 03008 volumes as well
as periodicals compact discs audio and video cassettes
RCsODMand DsVD
The library is open seven days a week Monday through
Thursday 190 Friday and Saturday 160 Sunday 162
For more information call 408 1464767 Cupertino
Library is located at 10400 Torre Avenue next to City
Hail
Cupertino Senior Center
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
Femando Avenue and the golf course is located at 22100
Stevens Creek Boulevard Telephone 3471074780
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 retxeat center is
located at 21979 San Femando Avenue Telephone
4083717470
Adults over age 50 can find a full calendar of
opportunities for learning volunteering and enjoying
life There are exercise classes over 30 hours aweek 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 ofCsupertino Quinlan Community Center is a
02070 square foot facility that provides a variety of
recreational opportunities Most prominent is the
Cupertino Room which is apmurupolstei 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
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
Memorial Park
Attractions at the a2c8re park include acres of lawn
ideal for family picnics a lake and six lighted tennis
courts as well as the Senior Center Also an
amphitheater lighted softball field gazebo and picnic
areas are available for general enjoyment or rental The
park is located at Stevens Creek Boulevard and Mary
Avenue Telephone 3471072780
McClellan Ranch Park
Ahorse ranch during the 1s930 and 4s0 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 McClellan Ranch 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 ofthe area McClellan Ranch is located at 22221
McClellan Road Telephone 408 3717270
26
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 offive other cities The
district has 20 elementary schools and four middle schools including
several choice programs Eighteen schools have received state aonrd
nationaI 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 ofa sbtaansdaerdds system of
education and is nationally recognized for leadership in the use oftechnology 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 ofCupertino 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 wornduring their graduation ceremonies
IifontCts
Cupertino is served byfour local
institutions of higher education
DeAnza College the University ofSan
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 aonrdrecruitment and retention services
27
to S
Euphrat Museum of Art
The highly regarded Euphrat Museum ofArt adjacent to the Flint Center
on the DeAnza College campus traditionally presents kooainnedf
exhibitions 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 Thursday 68
mpTuesday and 11ma 2mpSaturday 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 at700pm
For more information and current schedule ofevents 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 was named in honor of Calvin C Flint the first
chancellor ofthe FDoeoAtnhziallCommunity College District The box
office is open 10am 4pmMonday through Friday and one and one
half hours prior to any performance Box office 8488061486
administrative office 8488062480
Cupertino Historical Society
On May 2 1966 the Cupertino Historical Society was founded as a pnroofnit organization by a group of177 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 ofthe csity history The museum is a growing repository of
artifacts documents photographs vehicles and equipment ofcity residents industries and businesses past and present
The vitality ofthe 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 ofCupertino is offered as part ofthe educational curriculum The Society is located at the Quinlan Community Center
10185N StellingRoad Telephone 8490074389
28
BUDGET SUMMARY
200032 Fiscal Year
Funds
General Fund
Special Revenue Funds
Storm Drain
Park Dedication Tax
Environmental Management
Gas Tax
Housing Community Development
HCD Rehabilitation Loans
Leadership Cupertino
Vallco Redevelopment
Fund Totals
Debt Service
Cupertino Facilities Corporation
Traffic Impact
Vallco AD 734
Vallco AD 744
Fund Totals
Capital Projects Funds
Capital Improvement
Fund Totals
Enterprise Funds
Resource Recovery
Blackberry Farm
Cupertino Sports Facility
RecreationPrograms
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
0105504 0630007 020560 039002 0310009
030403 0100 010407 020906
03040 05100 05100 03040
09010 030507 030605 08030
010203 0710804 013008 021001
0410803 07080 010602 0310909
010405 05030 01060 03080
03080 03080
01000 0300 010709 010101
022009 024010 0140509 020909 0910601
01002 0540309 0540309 01002
07090 03080 03080 07090
010801 03080 0540707 0540309 010801
02100 0320202 0120102
02100 0320202 0120102
0440908 0620706 020204 015050
020204 0710905 071050 07050 010904
020605 0210704 0310404 010905
04080 091010 0810102 I00000 04060
010808 0600 05030 05000 02008
0250203 0280505 047060 020205 0750903
070801 090208 0110804 02070 070905
060909 01090 010508 070301
010605 01080 010905 02000 01070
04080 06020 08000 03000
0520903 022060 0520107 02090 0620206
29
Total City Revenue
Total City revenue for fiscal year 200032 is expected to be 04902003 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 1ofthe285collected
in the county This year Capital EPqruoipjemcetnstFDunedbingtis higher than normal due to
the rnefineanwcing debt associated with our Library project 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 77ofthe 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 02 on every dollar paid Other Taxes are comprised of hotel tax and park
dedication fees
TotalCity Revenue
04902003
12
Franchise
Fees
3
Utility Use of Money
Tax Properly
3 2
Cap EPqruoipjFund
Debt Payback
34
Debt Issumac
Refunding
17
TOT
3
Charges for
Services
10
Property
ines
1
Other Taxes
Other 3
Inter 2
6
30
General Fund Revenue
Total General Fund revenue for fiscal year 200032 is expected to be09409707 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 This represents approximately 35of our revenue in a normal budget year
and has decreased due to the recession Our sales tax comes ofmi retail sales btusoiness
business high tech sector sales and use tax and all other This year the city is refinancing its
existing debt and issuing new debt to fund major capital projects including the new library
Therefore rneocourrning revenue ofapproximately 155 million is included in this budget
Intergovernmental Revenue includes motor vehicle liienu fees and grant funds The city is
concerned with the possibility that the State of California may not backfill the motor vehicle in
lieu tax this next year as a way to balance 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 on the city investment portfolio Property Tax is small in comparison to our
other revenues as Cupertino is a lnowoproperty tax city receiving only 02 on every dollar
paid Other Taxes includes hotel tax ofapproximately24million
General Fund Revenue
09409707
Operating
Transfers In
4
Sales Tax Ibt Issuance
23 Refunding
32
Utility Ta
6
Other Taxes
3
lntergovenurental
7
Charges for
Services
3
Fines TOT
1 5
PropertyTxes
8
ranchise Fees
Useof Money 5
Property
3
31
Total City Expenditures
Total City expenditures for fiscal year 200032 are expected to be01905508 This summary
chart provides a quick overview ofall 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 also oversees the Resource Recovery operations with expenditures of
over2for the wCiidtyegarbage collection contract and disposal costs
All other Enterprise fund operations are directed by the Parks and Recreation Department which
spends over 5 million 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 291million will provide for street projects sidewalks facilities
and upgrades and major equipment Over 17 million alone is appropriated for a new library
next to Csupertino Civic Center
Total City Expenditures
Including Operating Transfers
01905508
Parks
Recreation
Debt Service
5
Law
Enforcement
6
Council
Commissions
1
Operating Transfers
30
Cap Proj
Equip Funding
25
AadtmiivniseU
Services
5
Public Works
15
Administration
1
Development
3
nformation
1
32
General Fund Expenditures
Total General Fund expenditures for fiscal year 200032 are expected to be 07509202
General Fund expenditures for the general operation and administration of the City comprise
over55oftotal 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 an
aggressive capital projects plan
General Fund Expenditures
Including Operating Transfers
07509202
Council
Administrative
Commissions
rSsvic
1
7 Public Works
17
Parks Recreation
4
Cap EPqruoipjFunding Law Enforcement
43
11
Debt Service
9
Communiiy
Development
5
ublic Information
1
2
REVENUE SUMMARY
Sales Tax
The Csity sales and use tax revenues are generated from three principal economic categories
general r3et2ail bt4usoin4ess includes electronic equipment and software
manufacturers and distributors and other p2rod4ucts Csupertino sales tax has
experienced a decline of approximately 12this year as a result ofthe csountry recession The
Csity decrease in sales tax has been better than our neighboring municipalities due to our
industry mix
Sales Tax
01040
01020
01000
8000
6000
4000
2000
0
1994 1995 1996 1997 1998 1999 2000 2001 2002 2003
ACTUAL
ADJ BY CPI
Sales and use taxes are the Csity largest single source of revenue and are budgeted at 11
million for the 200032 fiscal year representing 36of the Csity total general fund operating
revenues
Because of the importance of this revenue source the City is in the process of establishing a
redevelopment project area at its regional mall and has adopted an Imernet Sales Incentive policy
to encourage theigehh firms to locate their Intemet sales presence in Cupertino
200010 200021 200032
Actual Estimate Proposed
REVENUE BYCATEGORY
Sales Tax
REVENUE BY FUND
General
08103104 03104008 01010
01010
34
REVENUE SUMMARY
Property Taxes
Property taxes represent approximately 12oftotal general fund ompergat revenues Property
tax revenue for the 200032 fiscal year is estimated to be 040307 Property tax revenues
fluctuate with market conditions from yteoarhowever they will generally increase in the
long4erm due to property sales and new construction
In 1978 voters approved the passage of
ofProposition 13 which froze property
tax rates and limited the amount of
their increase each year Cupertino had
one of the lowest property tax rates in
Santa Clam 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 in this area
with recent annexations and housing
development
0247 Cupertino Elementary
0240County Bond
0167 Fremont High School
Maintenance
0151 Santa Clara County
Fire District
00667 Mid Peninsula Open
Space Various Agencies
0064Foothill Community
College Maintenance
0043County Library
Retirement
0022City of Cupertino
200010 200021 200032
Actual Estimate Proposed
REVENUE BY CATEGORY
Property Taxes
REVENUE BY FUND
General
Vallco RDA
Traffic Impact
0230908 0730809 004307
07300
0300
03070
040317
35
REVENUE SUMMARY
Other Taxes
The principal components of Other Taxes include utility franchise park and transient
occupancy taxes
Utility taxes are budgeted to be 082080 which is up 67 from the previous ysear
projections of0620909
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 10of the fsranchisee gross
revenues depending on each particular agreement
Utility Tax Rate Comparison
EGlecatrsic 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 200302 estimated to
be032020up48from
fiscal 200021 estimated
revenues
Park tax is paid by developers
on the amount of develop
ment from yteoar
Estimated revenues for fiscal
year 200032 are 05100
due to 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 10of
room revenues The taxes in this category amount to0320605and are significantly down as a
result ofthe economy The Cypress Hotel by Kimpton Hotel and Restaurant Group will open in
July 2002 to help offset this revenue decline
36
REVENUE SUMMARY
Other Taxes continued
200010
Actual
200021
Estimate
200032
Proposed
REVENUE BY CATEGORY
Utility Tax
Franchise Fees
Park Dedication Fee
Transient Occupancy Tax
Other Taxes
092008
0910709
04008
0320205
0210503
0880703
0620909
0220104
04200
041060
011020
0890903
082080
032020
05100
0320605
021005
0210700
REVENUE BY FUND
General
Park Dedication Fund
078070
05100
0210700
37
REVENUE SUMMARY
Fines
Fines result from vehicle code parking code and other miscellaneous violations Our fines have
increased slightly as a result of an expanded code enforcement effort and the installation ora new
red light runner program which utilizes technology to capture red light offenders as they proceed
through the intersection
WAY
200010 200021 200032
Actual Estimate Proposed
REVENUE BY CATEGORY
Fines 040701 0600 0600
REVENUE BY FUND
General 0600
38
REVENUE SUMMARY
Charges for Current Services
Due to the nature of the services provided most ofthe 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 142of total City revenues are
estimated to be039002for the 200032 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
200010 200021 200032
Actual Estimate Proposed
REVENUE BYCATEGORY
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 Excursions
0510601 061003 0410805
0520908 042030 042080
0510709 05100 0610602
090202 011001 0110903
0510904 071080 0810908
020903 050303 050804
0580407 0290709 309002
REVENUE BY FUND
General
Resource Recovery
Blackberry Farm
Cupertino Sports Center
Recreation Programs
Senior Center
0410805
042080
0610602
0110903
0810908
050804
039002
39
REVENUE SUMMARY
Revenues From Use ofMoney and Property
This revenue category represents approximately28oftotal City revenues and is comprised of
interest earnings on City funds facility rents and concession payments on oCwinteyd property
assessment bond interest and repayment ofltoernmgaffordable housing loans The estimated
revenues for fiscal 200032 are 0120105which represents adecrease from the prior year
Investment earnings are a function 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
200010 200021 200032
Actual Estimate Proposed
REVENUE BY CATEGORY
Investment Earnings
Property Rentals
Loan Repayment
0330705 0810802 0410704
050908 0600 050706
09040 06050 06050
040607 0520407 0120105
REVENUE BYFUND
General
Storm Drain
Sports Center
Resource Recovery
Blackberry Farm
Gas Tax
Workers Compensation
Housing Community Development
Other Funds
04100
05000
07040
010905
01030
0100
05000
07010
04050
0120105
40
REVENUE SUMMARY
Intergovernmental Revenues
Intergovernmental revenues comprise approximately 7of 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 ofthe State budget deficit one of our revenues at risk is motor vehicle in lieu
fees Although this revenue rests with the cities the state utilized this funding source to give tax
rebates to the citizens of California in good budget years with the promise to backfill the rebates
to the municipalities
200010 200021 200032
Actual Estimate Proposed
REVENUE BY CATEGORY
Motor Vehicle in Lieu
Gas Tax
Housing Community Development
GOrtahnetsr
0820501 072030 0300
090909 010508 01050
07010 040807 06000
0910604 0460608 0110306
0850805 07104003 0250406
REVENUE BY FUND
General Fund
Gas Tax
Housing Community Development
Capital Improvement Projects
053002
0610804
06000
0
205406
41
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
200032 are budgeted at04105705 Two rneococurrning revenues for this fiscal year results
from a community fund raiser for our new library project in the amount of12million and the
issuance of10 million in new debt and a5 million liquidation from our debt service reserve
200010 200021 200032
Actual Estimate Proposed
REVENUE BY CATEGORY
DebtIRsesfuinaannccee
Developer Fees
Environmental Management
Miscellaneous
0 0 06106505
01080 05000 05000
030408 030405 030505
010602 010109 0310805
050208 050104 04105705
REVENUE BYFUND
General Fund
Library
Storm Drain
Environmental Management
Various Funds
Leadership Cupertino
08101505
02100
05000
030505
7000
02080
04105705
42
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
whose costs are allocated to the various City departments benefited The City utilizes internal
service funds to account for the provision of the 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 transferring fund
Operating transfers of03309008are primarily due to the transfer of041060for our new
library and055003for other capital projects
200010 200021 200032
Actual Estimate Proposed
REVENUE BY CATEGORY
Transfer ofFunds
Interdepartmental Service Charges
Insurance Premiums
Equipment Chargebacks
IT Chargebacks
REVENUE BY FUND
General Fund
Capital Improvement Fund
Gas Tax
Cupertino Facilities Corporation
Management Information Services MIS
Equipment Replacement
Workers Compensation
tLeornmg Disability
Leadership Cupertino
07106501 08106101 04206807
010909 010305 0200
090606 080905 09002
060505 060905 080209
05108701 05108306 03309008
0710205
0120002
08001
0540309
010909
090202
01040
06000
01000
03309008
43
Summary of Employees
ByDmeepnat
80
7O
60
50
4O
3O
2O
10
199976 199987 199998 109909 2000101 200021 200032
CComomuisnsiconisl
Administration
Public Information
Adminiatrative Services
Parks and Recreation
Community Development
Public Works
Redevelopment Agency
45
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 12090909and the Community
Outreach Coordinator has been decreased to athimaelfposition in 200021 This fiscal year a
tpimaret position has been added to assist with the City Manager and City Council activities
Administrative Services
From fiscal year 199965 to 200021the Administrative Services Department has seen minimal
changes in staffing Increases occurred in 199965 199987 and 109909 and were due to the
expansion 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 atpimaretto atfiumlel position to handle Business Licensing
Public Information
The staffing in the Public Information Department has remained constant over the past seven
years In200201 a75position was taken to full time
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 twotpimaret
positions were consolidated into a full time assistant golf shop attendant and atpimaretposition
went to 75time 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 atfiumlelposition to increase efficiency
46
Public Works
From fiscal year 199965 to 200021 numerous 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 109909and 200100 fiscal years to increase service in grounds
fleet median and tree crews A Senior Engineer was also added in 200010
Redevelopment Agency
The Vallco Redevelopment Project Area was approved and existing staff time allocated as
appropriate
47
PERSONNEL SUMMARY
Summary of employees by Division
Permanent Benefited Positions
CITY CCOOMMUISNSCIOINLS
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
48
199976 199987 199998 10909
135 135 210 135
000 000 000 075
200 275 275 275
335 410 485 485
075 075 075 075
040 040 040 040
300 300 300 300
415 415 415 415
200 200 200 200
360 375 375 375
040 025 025 025
390 390 390 390
000 000 000 000
080 240 250 250
215 215 215 315
045 045 035 035
100 200 200 300
1304 1906 1906 1908
190 190 190 190
475 508 650 625
200 233 200 200
400 434 400 400
250 250 275 300
700 700 750 750
1225 1235 2645 2645
020 020 020 020
010 010 010 010
005 005 005 005
010 010 010 010
000 000 000 000
004 004 004 005
049 049 049 050
200010 200021 200032
020 020 040
010 010 010
005 005 005
010 0i0 010
000 000 015
005 005 000
050 050 080
135 135 145
075 050 050
280 300 295
490 485 490
075 075 075
040 040 040
300 300 325
415 415 440
200 200 190
375 450 440
025 050 050
390 390 390
000 000 060
250 250 270
315 315 300
035 035 030
300 300 300
1908 1909 230
190 190 190
625 800 650
200 350 335
400 500 550
600 675 750
580 010 878
2658 135 3623
49
PERSONNEL SUMMARY
Summary of employees by Division
Permanent Benefited Positions
COMMUNITY DEVELOPMENT
Administration
Planning
Housing Services
Building
PUBLIC WORKS
AWdmianisttraetiorn
Environmental Management
Engineering Services
Service Center
Grounds
Streets
Facilities
Transportation
General Services
REDEVELOPMENT AGENCY
TOTAL PERMANENT BENEFITED POSITIONS
199796 199987 199998 109909
222 149 149 149
503 501 491 596
096 096 096 100
480 140 160 150
1616 1867 1967 1958
640 580 205 200
200 200 260 280
475 475 475 475
780 830 840 215
2625 2404 2704 109
135 185 865 1359
725 760 830 700
535 535 535 885
050 050 000 000
5859 6856 0603 0606
000 000 000 000
000 000 000 000
19200 15303 10302 10308
50
200010 200021 200032
149 149 149
596 696 696
100 100 090
150 150 1401
1958 1959 2705
200 200 300
235 235 257
475 575 575
220 220 220
1508 1508 1408
2325 2325 2525
740 740 730
535 535 435
410 410 410
0609 070 2702
000 000 050
000 000 050
10455 15504 15504
51
Five Year
Budget Forecast
FUND BALANCETRENDS
GENERAL FUND
Beginning Balance at July I
Operating Activity
Estimated Operating Revenues
Debt IRsesfiunaannccineg
Use ofBMR Reserve
Estimated Operating Expenditures
Net Operating Activity
Debt Service
Net Operating Activity after debt
Five Year Forecast in thousands
200021 200032 200043 200054 200065 200076
91971 01554 31009 7911 9933 31608
72787 63007 33018 43723 63630 83944
0 61655 0 0 0 0
1532 50 0 0 0 0
82567 02560 22668 02577 02489 92787
4352 22702 0540 4516 6511 9517
4671 4539 3844 3844 3844 3844
2119 71353 1196 5172 7167 0273
Operating Transfers In
Park Dedication 2400 1500 500 500 500 500
Blackberry Farms 175 75 75 100 125 125
Senior Center 50 50 50 50 50 75
Recreation Programs 100 100 150 175 200 200
Operating Transfers Out
MIS Fund 270 270 270 270 270 270
Equipment LFeaudenrshdip Cupertino 53 30 85 85 85 85
Net Income for CIPRPerosejervcetss
Proposed CIP PDroejebctstIssuance
Capital Projects
Gas Tax Projects
Ending Balance June 30
Reserve Policy
Reserves above belowpolicy level
1183 11578 6116 0242 2287 6218
3203 12012 265 0 0 0
1al7 801 1949 1820 1852 1884
1420 92013 2214 8120 8152 8184
01554 31009 7911 9933 31608 11012
01050 01050 01050 01050 01050 01050
54 4691 5289 5067 4632 3898
53
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 Balance at July 1
Estimated Operating Revenues
Estimated Operating Expenditures
Ending Balance at June 30
GAS TAX
Beginning Balance at July 1
Estimated Operating Revenues
Operating Transfers In General FuncYCIP
Estimated Operating Expenditures
Net Operating Activity
Capital Projects
Ending Balance at June 30
FUND BALANCE TRENDS
Five Year Forecast in thousands
200021 200032 200043 200054 200065 200076
1478 343 296 247 I96 142
120 100 100 100 100 I00
226 72 74 76 79 81
1029 75 75 75 75 75
343 296 247 196 142 86
246 34 34 34 34 34
2400 1500 500 500 500 500
0 0 0 0 0 0
2400 1500 500 500 500 500
2400 1500 500 500 500 500
212 0 0 0 0 0
34 34 34 34 34 34
91 91 83 75 67 58
353 357 368 379 390 402
353 365 376 387 399 411
91 83 75 67 58 49
3244 123 0 0 0 0
2854 1784 1772 5964 1197 1232
1817 801 1949 1820 1852 1884
1606 1399 2096 2159 2224 2291
3065 1186 1625 5625 825 825
6186 1309 1625 5625 825 825
123 0 0 0 0 0
54
FUND BALANCE TRENDS
Five Year Fionrecast thousands
200021 200032 200043 200054 200065 200076
SPECIAL REVENUEFUNDS
HOUSING COMMUNITY DEVELOPMENT
Beginning Balance at July 1 1635
Estimated Operating Revenues
Estimated Operating Expenditures
Ending Balance at June 30
1483 1399 1563 1723 1879
505 78 331 332 333 334
657 162 167 172 177 182
1483 1399 1563 1723 1879 2031
HCD REHABILITATION LOANS
Beginning Balance at July 1 315 145 38 4l 44 47
50 53 53 53 53 53
220 160 50 50 50 50
145 38 41 44 47 50
Estimated Operating Revenues
Estimated Operating Expenditures
Ending Balance at June 30
LEADERSHIP CUPERTINO
Beginning Balance at July 1 5 0 0 0 0 0
39 38 39 40 42 43
44 38 39 40 42 43
o o o o o o
Estimated Operating Revenues
Estimated Operating Expenditures
Ending Balance at June 30
VALLCO REDEVELOPMENT
Beginning Balance at July I 77 10 111 286 456 620
142 300 360 360 360 360
75 179 185 190 196 202
10 111 286 456 620 778
Estimated Operating Revenues
Estimated Operating Expenditures
Ending Balance at June 30
55
FUND BALANCE TRENDS
CAPITAL PROJECTFUNDS
CAPITAL IMPROVEMENT
Beginning Balance at July 1
Operating Transfers In
Other Revenue
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
200021 200032 200043 200054 200065 200076
2704 0 0 0 0 0
433 3329 265 0 0 0
4133 0 0 0 0 0
7270 3329 265 0 0 0
05 05 0 05 05 0
2568 0 0 0 0 0
0 1200 0 0 0 0
9100 41060 0 0 0 0
4468 61070 0 0 0 0
0 0 0 0 0 0
390 0 0 0 0 0
200 662 0 0 0 0
590 662 0 0 0 0
o o o o o o
1689 0 0 0 0 0
0 711 0 0 0 0
1689 711 0 0 0 0
o o os o o o
57
FUND BALANCE TRENDS
CAPITAL PROJECTFUNDS
Five Year Forecast in thousands
200021 200032 200043 200054 200065 200076
STEVENS CREEK TRAIL MASTER PLAN
Beginning Balance at July l
Operating Transfers In
Capital Projects
Ending Balance at June 30
0 0 0 0 0 0
150 0 0 0 0 0
50 0 0 0 0 0
0 0 0 0 0 0
SENIOR CENTER EXPANSION
Beginning Balance at July 1
Operating Transfers In
Capital Projects
Ending Balance at June 30
332 0 0 0 0 0
0 0 0 0 0 0
332 0 0 0 0 0
0 0 5 0 0 0 0
58
FUND BALANCE TRENDS
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 1
Estimated Operating Revenues
Estimated Operating Expenditures
Net Operating Activity
Operating Transfer GOenueratl Fund
Ending Balance at June 30
Five Year Forecast in thousands
200021 200032 200043 200054 200065 200076
4033 4498 5150 5820 6511 7222
2620 2676 2755 2838 2923 3011
2155 2024 2085 2147 2212 2278
4498 5150 5820 6511 7222 7955
925 224 194 203 190 156
1641 1795 1885 1963 2046 2134
1527 1675 1726 1776 1830 1885
114 120 159 187 216 249
175 75 75 100 125 125
640 75 75 100 125 125
224 194 203 190 156 155
399 265 195 87 24 139
1198 1302 1276 1315 1354 1395
1332 1372 1384 1426 1469 1513
134 70 108 111 115 118
0 0 0 0 0 0
265 195 87 24 139 254
59
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
SEN1OR 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
200021 200032 200043 200054 200065 200076
100 48 46 45 59 95
1790 1910 2015 2111 2217 2327
1742 1812 1866 1922 1980 2039
48 98 149 189 237 288
100 I00 150 175 200 200
48 46 45 59 95 183
178 188 208 230 254 281
551 600 618 637 656 675
491 530 546 562 579 597
60 70 72 75 77 78
50 50 50 50 50 75
188 208 230 254 281 284
60
FUND BALANCE TRENDS
INTERNAL SERVICE FUNDS
MANAGEMENT INFORMATION
Beginning Balance at July I
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 l
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 GIenneralFund
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
Five Year Forecast in thousands
200021 200032 200043 200054 200065 200076
881 78l 795 810 825
714 843 869 894 921
764 829 854 879 906
50 14 15 15 15
270 270 270 270 270
I95 85 I00 100 100
515 354 370 370 370
781 795 810 825 840
840
948
933
15
270
100
370
855
731 699 731 769 807 845
120 190 190 190 190 190
152 158 152 152 152 152
699 731 769 807 845 883
1253 1065 1070 1074 1078 1082
898 905 932 960 989 1018
912 901 928 956 985 1014
14 4 4 4 4 4
48 20 75 75 75 75
133 175 125 125 125 125
355 194 200 200 200 200
1065 1070 1074 1078 1082 1086
41 48 30 37 46 57
62 62 62 64 66 68
55 80 55 55 55 55
48 30 37 46 57 70
61
REVENUE ESTIMATE
Adopted Revised
Actual Budget Budget FIVE YEAR FORECAST
200010 200021 200021 200032 200043 200054 200065
GENERAL
200076
TAXES
Property Tax 3298 3585 3789 3700 3811 3925 4043 4164
Sales Tax 81314 31020 31408 01010 51510 11228 71324 31731
TransientOccupancy Tax 2325 1960 1460 2365 2436 2509 2584 2662
Utility Users Tax 2908 3270 2699 2880 2966 3055 3147 3241
Franchise Fees 1979 1920 2214 2320 2390 2461 2535 2611
Other Tax 1253 1415 1120 1205 1241 1200 1236 1273
52936 42540 62310 42730 32944 22759 22769 32273
LICENSE AND PERMITS
Plan Check and Building Permits
Animal and Other
USE OFMONEY AND PROPERTY
Investment Earnings
Property Rentals
1220 1065 1164 1150 1185 1220 1257 1294
10 10 10 0 0 0 0 0
1230 1075 1174 1150 1185 1220 1257 1294
2283 1400 1145 1000 700 800 800 800
411 400 400 400 412 424 437 450
2694 1800 1545 1400 1112 1224 1237 1250
2851 2730 2730 3000 3090 3183 3278 3377
244 300 489 298 200 200 200 200
161 100 100 204 210 216 223 230
3255 3130 3319 3502 3500 3599 3701 3806
INTERGOVERNMENTAL
Motor Vehicle License Liineu
Grants
Other Intergovernmental
CHARGES FOR SERVICES
Zoning and Planning Fees 76 70 70 70 72 74 76 79
Engineering Fees 177 120 238 160 165 170 175 180
Police Services 56 50 35 30 31 32 33 34
Miscellaneous Services 22 35 86 75 77 80 82 84
331 275 429 335 345 355 366 377
FINESAND FORFEITURES
MISCELLANEOUS
Miscellaneous
DebtIRsesfiunaannccineg
471 450 600 600 618 637 656 675
133 150 80 150 155 159 164
0 0 0 61655 0 0 0
169
0
Subtotal
133 150 80 81155 155 159 164 169
73110 33310 72787 24762 33018 43723 63630 83944
OPERATING TRANSFERS IN
Park Dedication Tax 675 1500 2400 1500 500 500 500 500
Blackberry Farm 250 175 175 75 75 100 125 125
Recreation Programs 275 200 100 100 150 175 200 200
Senior Center 0 50 50 50 50 50 50 75
Total General Fund 93120 23535 53012 94977 03823 23938 53345 73954
62
REVENUE ESTIMATE
SPECIAL REVENUE FUNDS
STORM DRAIN
Investment Earnings
Developer Fees
Adopted Revised
Actual Budget Budget FIVE YEAR FORECAST
200010 200021 200021 200032 200043 200054 200065 200076
PARK DEDICATION TAX
Investment Earnings
Park Dedication Tax
ENVIRONMENTAL MANAGEMENT
Investment Earnings
Fees
99 70 70 50 50 50 50 50
18 50 50 50 50 50 50 50
117 120 120 100 100 100 100 100
17 0 0 0 0 0 0 0
245 1500 2400 1500 500 500 500 500
262 1500 2400 1500 500 500 500 500
2 8 8 2 2 2 2 2
348 345 345 355 366 377 388 400
350 353 353 357 368 379 390 402
GAS TAX
Investment Earnings 131 50 50 100 50 50 50 50
Operating Transfers In General Fund 2536 1722 1817 801 1949 1820 1852 1884
Federal mdState Grants 1168 1389 1746 634 640 4800 0 0
Highway Users Tax 999 1000 1058 1050 1082 1114 1147 1182
4834 4161 4671 2585 3721 7784 3049 3116
HOUSING COMMUNITY DEVELOPMENT
lnvestJnent Earnings
Grants
Loan Repayments
HCD REHABILITATION LOANS
Investment Earnings
Loan Repayments
LEADERSHIP CUPERTINO
Operating Transfer In
Fees Other Revenue
VALLCO REDEVELOPMENT
Fees Other Revenue
5 3 3 3 3 3 3 3
7I 60 487 60 313 314 315 316
15 15 15 15 15 15 15 15
91 78 505 78 331 332 333 334
0 0 0 3 3 3 3 3
79 0 50 50 50 50 50 50
79 0 50 53 53 53 53 53
5 5 5 10 10 I0 10 10
22 31 34 28 29 30 32 33
27 36 39 38 39 40 42 43
98 142 142 300 360 360 360 360
98 142 142 300 360 360 360 360
63
REVENUE ESTIMATE
Adopted Revised
Actual Budget Budget
200010 200021 200021
DEBTSERVICEFUNDS
CUPERTINO FACILITIES CORPORATION
Investment Earnings
Operating Transfer In
TRAFFIC IMPACT
Investment Earnings
Property Assessxnent
VALLCO Al 734
Investment Earnings
Property Assessments
VALLCO AD744
Investment Earnings
Property Assessments
200032
FIVE YEARFORECAST
200043 200054 200065 200076
294 285 285 0 0 0 0 0
4663 4671 4663 4539 3844 3844 3844 3844
4957 4956 4948 4539 3844 3844 3844 3844
I I I I I 1 I 1
39 40 40 37 35 34 37 35
40 41 41 38 36 35 38 36
0 0 0 0 0 0 0 0
123 0 0 0 0 0 0 0
123 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
64
REVENUE ESTIMATE
CAPITAL PROJECTS FUNDS
CAPITAL IMPROVEMENT
Operating Transfers In
Aid in CGonrsatruncttiosn
LIBRARY
Miscellaneous
Operating Transfers In
SPORTS CENTER
Operating Transfers In
SENIOR CENTER EXPANSION
Miscellaneous
CITY CENTER PLAZA
Operating Transfers in
Adopted Revised
Actual Budget Budget FIVE YEAR FORECAST
200010 200021 200021 200032 200043 200054 200065 200076
2791 282 433 3329 265 0 0 0
391 2089 4133 0 0 0 0 0
3182 2371 4566 3329 265 0 0 0
0 0 0 1200 0 0 0 0
5200 8100 9100 41060 0 0 0 0
5200 8100 9100 61070 0 0 0 0
1300 0 0 711 0 0 0 0
1300 0 0 711 0 0 0 0
92 0 0 0 0 0 0 0
390 0 0 662 0 0 0 0
65
REVENUEESTIMATE
ENTERPRISE FUNDS
RESOURCE RECOVERY
Investment Earnings
Charges for Services
BLACKBERRY FARM
investment Earnings
Rent
Charges for Services
Miscellaneous
Adopted Revised
Actual Budget Budget FIVE YEAR FORECAST
200010 200021 200021 200032 200043 200054 200065 200076
338 190 190 195 201 207 213 219
2598 2425 2430 2480 2554 2631 2710 279l
2936 2615 2620 2676 2755 2838 2923 3011
37 24 24 l0 I l I2 12 12
124 115 115 120 122 126 129 133
1579 1700 1500 1662 1748 1820 1900 1983
0 2 2 3 4 5 5 5
1740 1841 1641 1795 1885 1963 2046 2134
SPORTS CENTER
Investment Earnings 14 40 12 18 19 19 20 20
Rent 63 46 85 56 58 59 61 63
Equipment Replacement Depreciation Reserve 0 65 0 35 0 0 0 0
Charges for Service 922 1000 1101 1193 1229 1266 1304 1343
999 1151 1198 1302 1305 1344 1384 1426
RECREATION PROGRAMS
Investment Earnings 24 20 10 11 12 12 13 14
Culture Programs 236 250 285 303 320 336 352 370
Youth and Teen Programs 542 650 625 670 707 742 779 818
Physical Programs 816 875 870 926 977 1026 1077 1131
1618 1795 1790 1910 2015 2116 2222 2333
SENIOR CENTER
lenvensmtEarnings 17 15 15 12 12 13 13 14
Charges for Services 293 500 533 584 602 620 638 657
Miscellaneous 7 3 3 4 4 4 4 5
316 518 551 600 618 637 656 675
66
REVENUE ESTIMATE
INTERNAL SERVICE FUNDS
MANAGEMENT INFORMATION
Investment Earnings
Service Charges
Operating Trrasnsl
WORKERS COMPENSATION
Investment Earnings
Premiums
EQIJIPMENT
Investment Earnings
Service Charge
Operating Transfers In
LONG TERM DISABILITY
Investment Earnings
Premiums
Actual
200010
Adopted
Budget
200021
Revised
Budget
200021
29 19 19
655 695 695
236 270 270
920 984 984
74 45 45
141 75 75
215 120 120
7 3 3
966 895 895
48 80 48
1021 978 946
3 2 2
58 60 60
61 62 62
200032
FIVE YEAR FORECAST
200043 200054 200065 200076
14 15 15 15 15
829 854 879 906 933
270 270 270 270 270
1113 1139 1164 1191 1218
50 50 50 50 50
140 140 140 140 140
190 190 190 190 190
3 3 3 3 3
902 929 957 986 1015
20 75 75 75 75
925 1007 1035 1064 1093
2 2 2 2 2
60 60 62 64 66
62 62 64 66 68
67
EXPENDITURE ESTIMATES
GENERAL
COUNCIL AND COMMISSIONS
1000 City Council
1004 Historical Society
1031 Telecommunications Commission
1040 Library Commission
1042 Fine Arts Commission
1050 Public Safety Conmfission
1060 Recreation Commission
1065 Teen Commission
1070 Planning Commission
1075 Affordable Housing Committee
ADMINISTRATION
1200 CiWManager
1201Communi Outreach
1300 Contingencies
1500 CITY ATTORNEY
2100 LAW ENFORCEMENT
PUBLIC INFORMATION
3300 Community Relation Information
3400 Cupertino Scene
3500 Government Channel
3501 Gtov CShpaencniaell Project
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
Adopted Revised
Actual Budget Budget
200010 200021 200021 200032
157 202 226 189
40 0 0 0
116 127 118 130
242 270 270 214
21 27 34 30
0 0 0 0
5 21 21 15
0 0 0 25
24 33 33 25
0 5 5 0
605 685 707 628
251 266 266 277
57 63 63 67
0 20 10 30
308 349 339 374
474 473 470 517
5352 5650 6123 6042
206 223 226 271
99 108 101 108
277 268 267 324
36 59 59 45
618 658 653 748
345 348 333 358
17 31 16 17
565 593 593 615
66 38 38 40
322 440 420 444
131 157 157 178
0 27 51 3
17 37 56 53
878 700 700 867
401 567 591 566
258 327 392 451
3000 3265 3347 3592
FIVE YEAR FORECAST
200043 200054 200065 200076
195 201 207 213
0 0 0 0
134 138 142 146
220 227 234 241
31 32 33 34
0 0 0 0
15 16 I6 17
26 27 27 28
26 27 27 28
0 0 0 0
647 666 686 707
285 294 303 312
69 71 73 75
30 30 30 30
384 395 406 417
533 548 565 582
6344 6661 6994 7344
279 288 296 3O5
111 115 118 122
334 344 354 365
46 48 49 51
770 794 817 842
369 308 317 327
23 24 24 25
633 652 672 692
41 42 44 45
457 471 485 500
I83 189 195 200
50 0 50 0
55 56 58 60
893 920 947 976
583 600 618 637
451 465 478 493
3739 3727 3889 3954
68
EXPENDITURE ESTIMATES
GLENEIon
RECREATION SERVICE
6100 Recreation Administration
Quinlan Community CCuelntutrearl
6200 Supervision
6248 Cultural Programs
6265 Quinlan Community Center
Monta Vista Recreation CYeonutethr
6300 Administration
6342 Youth Programs
6343 Teen Programs
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 VistaAmexations
7405 BMR Housing Maintenance
7501 General Building
7502 Construction Plan Checking
7503 Building Code Enforcement
7504 Building Abatements
7505 Oakvalley Development
Actual
200010
Adopted
Budget
200021
Revised
Budget
200021 200032
FIVE YEAR FORECAST
200043 200054 200065 200076
206 202 202 234 241 248 255 263
323 343 343 373 384 396 408 420
59 46 46 69 71 73 75 78
278 257 265 286 295 303 313 322
161 207 207 217 224 230 237 244
34 47 47 54 56 57 59 61
13 24 24 113 116 120 123 127
6 13 13 13 13 14 14 15
224 191 191 233 240 247 255 262
7 10 10 I0 10 11 II 11
45 80 80 83 85 88 91 93
307 403 373 491 505 521 536 552
67 71 71 86 89 91 94 97
44 75 75 69 71 73 75 78
1774 1969 1947 2330 2400 2472 2546 2623
197 197 196 190 195 201 207 213
545 562 562 622 640 659 679 700
162 222 357 206 142 146 151 155
9 0 0 27 0 0 0 0
290 1532 1532 177 55 57 58 60
407 481 479 440 470 484 499 514
394 270 386 399 250 258 265 273
475 477 452 634 515 530 546 563
38 30 33 50 50 50 50 50
19 0 0 0 0 0 0 0
2536 3771 3997 2745 2317 2385 2455 2527
69
EXPENDITURE ESTIMATES
PUBLIC WORKS
Administration
800I Public Works Administration
8005 Environmental Management
Engineering
8101 Engineering Design
8102 Inspection Service
Service Center Administration
8201 Public Works Supervision
Grounds
8302 McClellan Ranch Park
8303 Memorial Park
8312 School Site Maintenance
8314 Neighborhood Parks
8315 SportsJCForieleleykmlsdiadsne
8321 Civic Center Maintenance
Streets
8401 Storm Drain Maintenance
8402 Street Cleaning
8406 Graffiti Removal
8407 Overpasses Medians Maintenance
8408 Street Trees Maintenance
8409 Elmwood Program
Facilities
8501 City Hall
8502 Library
8503 Service Center
8504 Quinlan Community Center
8505 Senior Center
8506 McClellan Ranch
8507 Monta Vista
8508 Wilson
8509 Portal
8511 Creekside
8830 Street Lighting
Traflic Management
8601 Traffic Engineering
8602 Traffic Signal Maintenance
8603 PBeidceystcrilaen STarfiepty Reduc
Operating Expenditures
Operating Trrasnsl Out
0100 Debt Service Obligations
0100 Capital Projects
0100 Gas Tax OPproerjaetciotnsFunding
0100 Leadership Cupertino
0100 Equipment Fund
01 O0 Management Information
oNperoatinng Expenditures
TOTAL GENERAL FUND
Actual
200010
Adopted
Budget
200021
Revised
Budget
200021 200032
245 259 259 398
114 132 132 148
385 507 502 685
104 108 108 106
1076 873 889 895
47 61 41 56
552 594 577 585
527 489 541 600
794 814 847 780
319 335 335 265
111 133 152 125
37 57 0 0
129 125 125 111
7 34 24 34
554 610 624 582
404 458 458 490
160 176 176 197
473 471 467 442
141 133 144 105
339 319 510 270
354 339 361 485
83 193 193 180
41 60 60 57
79 91 93 88
13 47 47 34
34 37 37 39
47 64 64 61
324 469 486 484
459 464 455 385
530 604 531 384
24 35 36 0
8506 9091 9274 9074
12732 92151 82567 02560
4663
6390
2194
5
48
230
FIVE YEAR FORECAST
200043 200054 200065 200076
51330
73062
410 423 435 448
153 157 162 167
705 726 748 771
109 112 116 119
922 949 978 1007
58 59 61 63
603 621 640 659
618 637 656 676
804 828 853 878
273 281 290 298
129 133 137 141
0 0 0 0
I15 118 122 125
35 36 37 38
600 618 636 655
505 520 536 552
203 209 215 222
400 412 424 437
108 111 115 118
278 286 295 304
350 361 371 382
185 191 196 202
59 61 63 64
91 93 96 99
35 36 37 38
40 41 42 43
62 64 66 68
472 486 501 516
397 409 421 434
396 408 420 433
20 20 21 21
9134 9407 9689 9980
22668 02577 02489 92787
4671 4671 4539 3844 3844 3844 3844
0281 3203 12012 265 0 0 0
1722 1817 801 1949 1820 1852 1884
5 5 10 10 I0 10 10
48 48 20 75 75 75 75
270 270 270 270 270 270 270
7897 1914 72462 4613 0619 0651 0683
73048 93751 75922 63821 03736 13040 03650
70
EXPENDITURE ESTI MATES
SPECIAL REVENUE FUNDS
STORM DRAIN
9612 Minor Storm Drain Improvements
9620 Minor Storm Drain Projects
PARK DEDICATION TAX
0100 Operating Transfers to General Fund
9107 McClellan Ranch Improvements
ENVIRONMENTAL MANAGEMENT
8004 Non Point Source
8401 Storm Drain
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 Adtninistration
7403 Aflbrdable Housing Development
7404 Public Service Grants
HCD REHABILITATION LOANS
7402 Rehab Loans Administration
VALLCO REDEVELOPMENT
7304 Vallco Redevelopment Project Area
LEADERSHIP CUPERTINO
4010 LeadershipiCnupoe
4011 Youth Leadership
200010
Adopted Revised
Budget Budget FIVE YEAR FORECAST
200021 200021 200032 200043 200054 200065 200076
0 155 226 72 74 76 79 81
0 0 1029 75 75 75 75 75
0 155 1255 147 149 151 154 155
675 1500 2400 1500 500 500 500 500
0 0 212 0 0 0 0 0
675 1500 2612 1500 500 500 500 500
357 353 353 365 376 387 399 411
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
357 353 353 365 376 387 399 411
344 0 30 0 0 0 0 0
605 762 687 757 780 803 827 852
1008 131 389 219 881 907 935 963
502 500 500 423 436 449 462 476
684 2768 6186 1309 1625 5625 825 825
3143 4161 7792 2708 3721 7784 3049 3116
2 19 19 17 18 18 19 19
0 45 45 0 0 0 0 0
54 166 593 145 149 154 158 163
56 230 657 162 167 172 177 182
0 0 220 160 50 50 50 50
108 75 75 179 185 190 196 202
16 19 19 19 20 20 21 21
17 25 25 19 20 20 21 21
33 44 44 38 39 40 42 43
71
EXPENDITURE ESTIMATES
DEBTSERVICEFUNDS
CUPERTINO FACILITY CORPORATION
5301 Principal 5306 Interest
5301 Fees
TRAFFIC IMPACT
5306 Principal
5306 Interest
VALLCO AD 734
5304 Principal
5304 Interest
V74ALLC4OAl
5305 Principal
5305 Interest
Actual
200010
Adopted
Budget
200021
Revised
Budget
200021 200032
FIVE YEAR FORECAST
200043 200054 200065 200076
4933 4926 4926 4499
12 30 30 40
4945 4956 4956 4539
3804 3804 3804 3804
40 40 40 40
3844 3844 3844 3844
15 20 20 20
20 21 21 18
35 41 41 38
20 20 25 25
16 15 13 11
36 35 38 36
210 105 105 0
15 14 13 0
225 119 118 0
0 0 0 0
0 0 0 0
0 0 0 0
70 0 0 0
3 0 3 0
73 0 3 0
0 0 0 0
0 0 0 0
0 0 0 0
72
EXPENDITURE ESTIMATES
C4APL1T PROJECTS FUND
CAPITAL IMPROVEMENT
0100 Operating Transfers
9108 Park Renovation
9110 Stockimeir Property
9115 Skate Park
9116 SanSTahroamtoagasCreek Trail
9117 Stevens Creek Trail Masterplan
9118 Union Pacific RR Trail
9119 Portal Park
9120 Wilson Park
9208 Creekside Park
9216 Service Center Renovation
9217 Housing Assistance
9219 Animal Control Facility 060605
9223 Civic Center Improvements
9224 Civic Center Plaza
9252563Various Arterial Projects
9524 DeAnza Creek Arterial
9527 Homestead TantauTS
9528 2W8ol0feST
9529 Wolfe Road AMrteisriacl
9530 Phase IIi Homestead Arterial
9533 GreenLEDTS Lights
9534 Advanced ITS DeAnza
9535 Adaptive Traffic Controllers
95368 Traffic Corridors
9539 rPWidrogulefST
9540 Speed Reduction
9541 Satb Routes to School Monta Vista HS
9544 Safe Routes to School Cupertino HS
xxxx Safe Routes to School Garden Gate
9703 Apple Public Art
xxxx Memorial Park Softball Field Renovation
xxxx Traffic Signal Upgrades Various
xxxx Traffic Operations Center
xxxx Yellow Ped Head LED Traffic Sig Upg
xxxx Traffic Related Street Walkability Mods
xxxx Traffic Signal Battery Power Backup Sys
LIBRARY 9222
SPORTS CENTER RENOVATION 9212
SENIOR CENTER EXPANSION 9210
CITY CENTER PLAZA
9313 City Center Plaza
9314 City Center Plaza Public Art
Actual
200010
Budget Budget FIVE YEAR FORECAST
200021 200021 200032 200043 200054 200065 200076
200 0 0 0 0 0 0 0
6 0 177 0 0 0 0 0
6 0 o 0 0 0 0 0
5 100 445 220 0 0 0 0
74 281 566 184 0 0 0 0
50 0 150 0 0 0 0 0
68 0 134 0 0 0 0 0
0 430 430 0 0 0 0 0
0 0 211 0 0 0 0 0
24 0 0 0 0 0 0 0
218 0 158 0 0 0 0 0
730 0 0 0 0 0 0 0
0 0 500 500 0 0 0 0
0 200 200 2300 0 0 0 0
0 100 100 900 0 0 0 0
50 0 0 0 0 0 0 0
103 0 29 0 0 0 0 0
58 0 18 0 0 0 0 0
75 0 419 0 0 0 0 0
154 0 142 0 0 0 0 0
36 0 84 0 0 0 0 0
114 260 286 0 0 0 0 0
4 500 896 0 0 0 0 0
I 300 999 0 0 0 0 0
15 0 40 0 0 0 0 0
5 0 10 0 0 0 0 0
0 0 25 0 0 0 0 0
6 0 446 0 0 0 0 0
0 500 500 0 0 0 0 0
0 0 205 0 0 0 0 0
0 100 100 lO0 0 0 0 0
0 0 0 25 I25 0 0 0
0 0 0 300 0 0 0 0
0 0 0 200 0 0 0 0
0 0 0 140 140 0 0 0
0 0 0 100 0 0 0 0
0 0 0 0 0 0 0 0
2002 2771 7270 3329 265 0 0 0
19 5100 4468 61070 0 0 0 0
46 0 1689
2798 301 301
711 0 0 0 0
0 0 0 0 0
0 438 438 662 0 0 0 0
0 152 152 0 0 0 0 0
0 590 590 662 0 0 0 0
73
EXPENDITURE ESTIMATES
ENTERPRISE FUNDS
RESOURCE RECOVERY
8003 Programs
BLACKBERRY FARM
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 TranslErs to General Fund
6549 Programs
Actual
200010
Adopted Revised
Budget Budget FIVE YEAR FORECAST
200021 200021 200032 200043 200054 200065 200076
1792 1908 2155 2024 2085 2147 2212 2278
253 175 175 75 75 100 125 125
124 113 113 122 126 129 133 137
841 872 897 909 936 964 993 1023
376 461 463 584 602 620 638 657
14 19 19 20 21 21 22 23
23 35 35 40 41 42 44 45
0 0 150 0 0 0 0 0
112 175 490 75 75 100 125 125
1743 1850 2342 1825 1875 1977 2080 2135
0 0 0 0 0 0 0 0
715 899 1149 1166 1201 1237 1274 1312
0 65 0 0 0 0 0 0
146 183 183 206 212 219 225 232
861 1147 1332 1372 1413 1455 1499 1544
217 217 295 260 268 276 284 293
458 566 567 610 628 647 667 687
672 756 851 923 951 979 1009 1039
21 29 29 19 20 20 21 21
275 200 100 100 150 175 200 200
1643 1768 1842 1912 2016 2097 2180 2239
2 50 50 50 50 50 50 75
407 458 491 530 546 562 579 597
409 508 541 580 596 612 629 672
74
EXPENDITURE ESTIMATES
INTERNAL SERVICE FUNDS
MANAGEMENT INFORMATION
4800 Operations
9800 Equipment Acquisition
WORKERS COMPENSATION
4550 Claims
EQUIPMENT
8840 Equipment Maintenance
9820 Equipment Acquisition
LONG TERM DISABILITY
4570 Cla0ns
Actual
200010
Adopted Revised
Budget Budget FIVE YEAR FORECAST
200021 200021 200032 200043 200054 200065 200076
673 683 764 829 854 879 906 933
179 475 515 354 370 370 370 370
852 1158 1279 1183 1224 1249 1276 1303
135 152 152 158 152 152 152 152
882 908 912 901 928 956 985 1014
332 213 355 194 200 200 200 200
1214 1121 1267 1095 1128 1156 1185 1214
60 55 55 80 55 55 55 55
TOTAL EXPENDITURES 95297 16711 37890 19558 55528 15371 85136 15951
TOTAL REVENUES 16717 85787 16419 49600 65726 05785 95847 75361
75
City of Cupertino
Gram Appropriations Limit
200032 Budget
Article IXBIof the Califomia 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 IXBI was further modified by Proposition 111 and SB 88
approved by California voters in June of 1990 Proposition 111 allows cities more flexibility in
choosing certain inflation and population factors to calculate the limit
Appropriations Subject to Limit
06000
05000
04000
03000
02000
01000
0
967 978 989 0909 001 012 023
Appropriation Limit
Subject to Limit
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 City of Csupertino revised appropriation limit for fiscal year 200021
was18448903and has been readopted by Council
The Csity appropriations limit for fiscal year 200032 of69537028is 78989 or 518
higher than the fiscal year 200021 limit of18448903 For fiscal year 200302 the Csity
estimated appropriations of proceeds from taxes are 02202606 This is 49234468or
2448under the legal limit established for fiscal year 200032 Whena csity proceeds oftaxes
less statutory exclusions exceed the legal limit excess tax revenue must be returned to the State
or citizens through aprocess of refunds rebates or other means that may be determined at that
time The City is currently at472of its limit As a result the appropriations limit is not
expected to present a restraint on current or future budget deliberations
76
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
Intbrmation 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 a big picture snapshot ofthe dsepartment responsibilities and costs
Division Summary 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
77
Council
and
Commissions
79
COUNCIL AND
COMMISSIONSCitizensofCupertinoCitizenAdvisoryGroupsTelecommunicationsLibraryTeenFineArtsRecreationEconomicDevelopmentPlanningPu licSafetyBikePedestrian80
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 COMMISSION
1070 PLANNING
1075 HOUSING COMMISSION
TOTAL
109099 200010 200021 200032
Actual Actual Adopted Adopted
163649 13457 25091 174868
9875 5000 0 0
0 04000 0 0
15174 230427 25091 174868
190426 161325 131247 152859
16959 294512 250609 251423
42612 52404 72566 82496
208 0 150 150
81611 2566 12915 71040
0 0 0 22158
12953 52939 63020 52040
4008 34 4799 200
384634 04027 341824 473417
353579 360749 690835 462867
81
COUNCIL ANDMC1MISOSIONS
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
82
COUNCIL AND COMMISSIONS
1000 CITY COUNCIL
Expenditures by Category
109909 200010 200021 200032
Actual Actual Adopted Adopted
Employee Compensation 08585 38910 130715 15068
24944 44997 76000 96020
8975 9760 02000 0500
23920 51080 51250 31420
Materials
Contract Services
Cost Allocation
Total 15174 13457 25091 174868
Expenditures by Fund
109909 200010 200021 200032
Actual Actual Adopted Adopted
General 15174 13457 25091 174868
Total 15174 13457 25091 174868
Personnel Summary
200010 200021 200032
Actual Adopted Adopted
tFimuell 200 200 400
Total 020 020 040
83
COUNCIL ANDCOMMISSIONS
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 gtfidance for antenna
sitings In addition the commission presented its third annual Cupertino Outstanding Producer
Award and disbursed funding for public access and educational grants
The csity franchise agreement with ATT provides financial support of the public access
program atDe Anza College The funding totaling about01001is reflected in this budget
With legislation now in effect encouraging effective competition the commission will continue
to look at new and forthcoming FCC rulings that may alterAsTTimpact 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
84
COUNCIL AND COMMISSIONS
1031 TELECOMMUNICATIONS COMMISSION
Employee Compensation
Materials
Contract Services
Total
Expenditures by Category
109909 200010 200021 200032
Actual Actual Adopted Adopted
4555 5607 4540 5245
91220 71406 71040 51040
48697 29799 010748 180409
190426 161325 131247 152859
Expenditures by Fund
109909 200010 200021 200032
Actual Actual Adopted Adopted
General 190426 161325 131247 152859
Total 190426 161325 131247 152859
Personnel Summary
200010 200021 200032
Actual Adopted Adopted
tFimuell 005 005 005
Total 005 005 005
85
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 arental 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
86
COUNCIL AND COMMISSIONS
1040 LIBRARY COMMISSION
Materials
Contract Services
Total
Expenditures by Category
109909 200010 200021 200032
Actual Actual Adopted Adopted
363 250 1500 750
180946 270412 020608 27192
16959 294512 250609 251423
Expenditures by Fund
109909 200010 200021 200032
Actual Actual Adopted Adopted
General 16959 294512 250609 251423
Total 16959 294512 250609 251423
Personnel Summary
200010 200021 200032
Actual Adopted Adopted
tFimuell 000 000 000
Total 000 000 000
87
COUNCIL ANDCOMMISSIONS
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 has awarded01050during the20002
fiscal year to visual and performing artists offering projects benefiting Cupertino residents This
ysear grants have provided support for the Cherry Blossom Festival Jennifer Swanton Brown
Monta Vista High School the San Jose String Quartet and the Euphrat Museum of Art
including Euphrat Family Day
The Fine Arts Commission also sponsored its first public art project which was the creation and
installation of decorative ceramic tiles created by children Other special projects include the
annual student art show at the Cherry Blossom Festival and development of criteria for the
selection and installation ofpublic art
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 obtaining more art throughout the city
88
COUNCIL AND COMMISSIONS
1042 FINE ARTS COMMISSION
Employee Compensation
Materials
Contract Services
Total
Expenditures by Category
109909 200010 200021 200032
Actual Actual Adopted Adopted
8899 0999 5956 01606
51623 51405 21060 61880
0 900 1000 1100
42612 52404 72566 82496
Expenditures by Fund
109909 200010 200021 200032
Actual Actual Adopted Adopted
General 42612 52404 72566 82496
Total 42612 52404 72566 82496
Personnel Summary
200010 200021 200032
Actual Adopted Adopted
tFimuell 100 100 100
Total 010 010 010
89
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
90
COUNCIL AND COMMISSIONS
1050 PUBLIC SAFETY COMMISSION
Expenditures by Category
109909 200010 200021 200032
Actual Actual Adopted Adopted
Materials 208 0 150 150
Total 208 0 150 150
Expenditures by Fund
109909 200010 200021 200032
Actual Actual Adopted Adopted
General 208 0 150 150
Total 208 0 150 150
Personnel Summary
200010 200021 200032
Actual Adopted Adopted
tFimuell 000 000 000
Total 000 000 000
91
COUNCIL ANDCOMMISSIONS
PSAR2K AND RECREATION COMMISSION
PROGRAM OVERVIEW
The Parks and Recreation Commission is afmievmbeer csitizen commission 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 these projects to the City Council
Work with staff and the public to draft aonrd revise policies for use of Parks and Recreation
facilities
Consider public input regarding the operation of Parks and Recreation facilities and make
recommendations for their improvement
Participate on anumber of special committees dealing with Parks and Recreation
Serve as ambassadors for the Parks and Recreation Department
92
COUNCIL AND COMMISSIONS
1060 PARKS ANDRECREATION COMMISSION
Employee Compensation
Ma