Home
S.F. Bay Area City Financial Documents
Budget. 2005-2006.
To link to this object, paste this link in email, IM or document
To embed this object, paste this HTML in website
Budget. 2005-2006.
|
small (250x250 max)
medium (500x500 max)
large ( > 500x500)
Full Resolution
|
|
Town of Atherton, California
Adopted Budget
for
Fiscal Year 2005- 06
William R. Conwell, Mayor
Charles Marsala, Vice- Mayor
Alan B. Carlson, Councilmember
James R. Janz, Councilmember
Kathy McKeithen, Councilmember
James H. Robinson, City Manager
James H. Robinson
City Manager
91 Ashfield Road
Atherton, CA 94027
Phone: ( 650) 752- 0504
Fax: ( 650) 614- 1212
June 15, 2005
Dear Mayor and Members of the City Council:
Transmitted herein is our proposed budget for FY 2005- 06. This document contains an
estimate of revenues and appropriation requirements for FY 2005- 06 as well as an
intermediate range financial plan for fiscal years 2005- 06 through 2009- 10.
Financial Summary
General Fund Revenues and Other Financing Sources
General fund revenues and other financing sources are estimated to amount to $ 8,720,458
in FY 2005- 06. This represents an increase in revenues and other financing sources of
$ 239,278 from the $ 8,481,180 we expect to realize in FY 2004- 05. The following is a
description of key assumptions and estimates contained in the General Fund revenue
forecast:
• The Secured and unsecured tax roll will increase by 5.5 percent.
• An operating transfer of $ 799,000 will be made from the Parcel Tax fund, an
amount equivalent to the operating transfer of FY 2004- 05.
• BFI franchise fees are proposed to be increased from 5 percent to 10 percent of
the franchisee’s gross receipts thereby increasing franchise fees from $ 80,000 to
$ 160,000. ( Due to the effect of more favorable refuse disposal charges negotiated
with BFI in consideration for a contract extension, the additional franchise fees
will be absorbed without necessitating an increase in residential or business refuse
collection rates.)
• For the second and final year Atherton’s motor vehicle license fee income will be
$ 160,000 less than what constitutes a full- allocation of such revenues. This
$ 160,000 reduction is pursuant to the provisions of Proposition 1A which
restricted the State’s authority to redirect funds away from local government in
Mayor and Council
June 15, 2005
Page 2 of 5
exchange for the authority to make additional transfers of funds in FY 2004- 05
and 2005- 06. ( Note: The Governor has proposed repaying one- half of the VLF
gap in FY 2005- 06, hence this budgetary reduction may not be necessary).
• Real property transfer taxes are estimated to amount to $ 162,500. This estimate is
$ 42,500 less than the FY 2004- 05 year- end projection of $ 205,000. ( The estimate
for FY 2005- 06 is at the lower end of the range in property tax receipts during the
past four years.)
• Holbrook- Palmer Park facility rental fees are estimated at $ 225,000 a $ 50,000
reduction from the FY 2004- 05 approved budget due to a trend of declining rental
activity that the Park has experienced during the past several years. ( The Public
Works Department, in consultation with the Park and Recreation Commission,
has been working on plans to improve the Park Pavilion.)
• Intergovernmental revenue will amount to $ 303,166 or $ 14,084 less than the
$ 317,000 received in FY 2004- 05. The FY 2005- 06 estimate for
intergovernmental revenue is predicated upon the assignment of one police officer
to the Santa Clara County REACT Task Force, one police officer assigned to the
San Mateo County Narcotics Task Force and continued support from Sequoia
Unified School District for the School Resource Officer Program at Menlo
Atherton High School.
General Fund Expenditures and other financing uses
General Fund appropriations and other financing uses are recommended to be $ 8,641,945
in FY 2005- 06. This represents an increase of $ 724,642 over the $ 7,917,303 in projected
expenditures for FY 2004- 05.
Significant elements of the FY 2004- 05 general fund expenditure plan include:
• An increase of $ 106,840 in pension benefit costs ( an increase of nine percent over
projected FY 2004- 05 expenditures.
• A reduction of appropriations for other employee benefits in the amount of
$ 27,532 ( four percent) due to lower than expected increases in expenditures for
health premiums that the City experienced in FY 2004- 05 as well as reductions in
city staff.
• An increase in appropriations for employee salaries of $ 90,701 or ( two percent of
the City’s $ 4 million payroll) due to expected cost of living adjustments to
employees net of reductions in funding for anticipated staffing vacancies.
Mayor and Council
June 15, 2005
Page 3 of 5
• An allowance of 2.5 percent growth in services and supplies, non- capitalized
furniture and equipment and other non- payroll items.
• A reduction of $ 15,000 in utilities expenses within the Public Works Department
resulting from lower than expected growth in energy expenses during FY 2004- 05
• A reduction in $ 8,000 appropriations for contract services within Finance due to a
reduced level of dependency upon external consulting resources for financial
systems maintenance.
• An increase in appropriations for fuel in the Police Department in the amount of
$ 7,000 due to rising gasoline prices.
• An appropriation in the amount of $ 5,000 for the installation on a trial basis
burglar alarms at residential construction sites.
Special Revenue and Capital Improvement Program Funds
Total appropriations for the Capital Improvement Program in FY 2005- 06 are
recommended to be $ 4,830,494. Significant elements of the Capital Improvement
Program include:
• $ 2.8 million in expenditures for street reconstruction, resurfacing and patching;
• $ 466,000 in repairs to the Town’s drainage systems;
• $ 237,000 in repairs and upgrades to the corporation yard, Pavilion and other
town facilities; and,
• $ 315,000 in capital improvement program management and allocated
administrative costs.
• Reimbursement to the General Fund in the amount of $ 355,000 for street
operations and maintenance.
Internal Service Funds
As is consistent with the past two years, the Town will maintain three internal services
funds:
• Administrative Services;
Mayor and Council
June 15, 2005
Page 4 of 5
• Information Technology; and,
• Equipment replacement.
The total recommended appropriations for the Town’s internal services funds will
amount to $ 505,762 an increase of three percent over FY 2004- 05 appropriations.
Major elements of the expenditure plan for the Town’s internal services fund include:
• The acquisition of two fully- equipped patrol sedans for the Police Department at
a cost of $ 36,000 per vehicle;
• $ 136,000 in expenditures for salaries and benefits;
• The expenditure of $ 105,000 in contract services for:
o Maintenance of the local area network;
o Support and maintenance of the Town’s computer based general ledger,
geographic information system, computer aided dispatching systems;
o Assistance in replacing or upgrading computer hardware and software as
needed; and,
o Upgrading the Town website and enhancing network security.
• An appropriation of $ 121,000 for liability insurance and liability claim payouts.
Intermediate Range Financial Plan
Our recommended budget also includes an estimate of revenues and expenditures for the
years ended June 30th, 2005 through June 30th, 2010. This intermediate- range financial
plan indicates that:
• The General Fund balance for the year ended June 30th, 2005 is expected to
amount to $ 6,621,177, an increase of $ 563,799 from the fund balance at the
beginning of the year.
• In FY 2005- 06 General Fund revenues and operating transfers will amount to
$ 19,447 greater than recommended FY 2005- 06 appropriations. Additionally, the
General Fund will carry over budgetary savings of $ 717,356 from FY 2004- 05.
• At the end of FY 2005- 06, the General Fund balance will amount to $ 6,640,624
$ 1,773,929 greater than the minimum fund balance reserve requirements currently
established by Council.
Mayor and Council
June 15, 2005
Page 5 of 5
• Given existing revenue and expenditure trends and assuming an average parcel
tax operating transfer of $ 919,000 per year the General Fund balance for the year
ended June 30th, 2010 is projected to be $ 6,070,871 or $ 1,204,176 greater than the
minimum fund balance reserves and designations set by Council.
Respectfully Submitted,
James H. Robinson
City Manager
Town of Atherton
FY 2005- 06 Recommended Budget
Table of Contents
GENERAL FUND............................................................................................................. 1
GENERAL FUND REVENUE SUMMARY.............................................................................. 2
GENERAL FUND REVENUE DETAIL .................................................................................. 5
SUMMARY OF GENERAL FUND EXPENDITURES BY DEPARTMENT .................................... 8
SUMMARY OF GENERAL FUND EXPENDITURES BY APPROPRIATION CATEGORY............ 11
GENERAL FUND INTERMEDIATE RANGE FINANCIAL PLAN............................................. 14
GENERAL FUND BALANCE............................................................................................. 16
DEPARTMENTAL BUDGET SCHEDULES........................................................................... 18
City Council .............................................................................................................. 19
City Manager ............................................................................................................ 22
City Attorney ............................................................................................................. 26
Finance Department ................................................................................................. 29
Building Department................................................................................................. 33
Police Department .................................................................................................... 37
Public Works Department......................................................................................... 43
INTERNAL SERVICE FUNDS .................................................................................... 49
SPECIAL REVENUE AND CAPITAL PROJECT FUNDS...................................... 51
AGENCY FUND............................................................................................................. 54
FINANCIAL SUMMARIES.......................................................................................... 56
REVENUE SUMMARY BY FUND ...................................................................................... 57
EXPENDITURE SUMMARY BY FUND................................................................................ 59
BUDGET SUMMARY ....................................................................................................... 61
SUPPLEMENTAL INFORMATION........................................................................... 62
LIST OF AUTHORIZED POSITIONS BY DEPARTMENT ....................................................... 63
SUMMARY OF AUTHORIZED POSITIONS BY DEPARTMENT.............................................. 64
TOWN OF ATHERTON SALARY SCHEDULE ..................................................................... 65
ATHERTON ASSESSED VALUATIONS 1991- 92 THROUGH FY 2004- 05 ........................... 66
PROPERTY TAX APPORTIONMENT SCHEDULE.................................................................. 67
SCHEDULE OF OPERATING TRANSFERS FY 2004- 05...................................................... 68
LEGISLATIVE ITEMS................................................................................................. 69
BUDGET RESOLUTION.................................................................................................... 70
APPROPRIATIONS LIMIT RESOLUTION............................................................................ 77
Town of Atherton FY 2005- 06 Adopted Budget Page 1
General Fund
General Fund – The General Fund is the general operating fund of the Town. It is used to
account for all financial resources except those that must be accounted for in another
fund. The major revenue sources for this fund are property taxes, sales taxes, revenues
from the other governmental agencies, fines and forfeitures and interest income.
Expenditures are made for public safety, maintenance of road, drainage systems and
parks, planning and building safety, operations of the post office and general
administration.
Town of Atherton FY 2005- 06 Adopted Budget Page 2
General Fund Revenue Summary
The following table provides a summary of revenues by revenue classification for FY
2005- 06 along with a comparison to previous years. Additionally, immediately following
this table is a pie chart that illustrates the proportion of revenues by revenue
classification.
Town of Atherton FY 2005- 06 Adopted Budget Page 3
2003- 04 2004- 05 2004- 05 2005- 06
Actual Budget Projected Estimate
Taxes:
Property $ 3,256,642 $ 3,060,516 $ 3,537,254 $ 3 ,651,651
Sales and Use 153,871 169,906 120,000 1 26,000
Other 922,798 893,010 800,500 8 30,760
Licenses & Permits 1,861,413 1,606,949 1,790,249 1 ,839,879
Fines & Forfeitures 71,230 50,000 36,201 3 5,000
Investment & Rental Income ( 11,674) 354,622 268,222 2 91,633
Revenue from Other Agencies 214,164 144,500 317,250 3 03,166
Charges for Services 362,720 401,900 300,257 3 36,208
Other Revenues 76,993 3,000 10,086 5 ,000
Subtotal Revenues 6,908,157 6,684,403 7,180,019 7,419,297
Interfund ( Operating) Transfers
Capital Projects Cost Recovery 150,000 150,000 150,000 1 50,000
Police on the Street - - - -
Special Tax Operating Transfer 799,000 799,000 799,000 7 99,000
Gas Tax/ Road Impact Xfr 200,000 352,161 352,161 3 52,161
Total Interfund tranfers 1,149,000 1,301,161 1,301,161 1,301,161
Total Revenues & Other FinancingSources $ 8,057,157 $ 7,985,564 $ 8,481,180 $ 8 ,720,458
Carryover from prior- year budget 548,894 82,600 170,968 717,356
Grand Total $ 8,606,051 $ 8,068,164 $ 8,652,148 $ 9 ,437,814
Revenue Source
Town of Atherton
Summary of General Fund Revenues and Other Financing Sources
GENERAL FUND REVENUES AND OTHER FINANCING SOURCES
Interfund Transfers
15%
Other Taxes
10%
Fines & Forfeitures
0% Other Revenues
0%
Licenses & Permits
21%
Property Tax
43%
Sales and Use Tax
1%
Intergovernmental
3%
Charges for Services
4%
Invest. & Rental
Income
3%
Town of Atherton FY 2005- 06 Adopted Budget Page 4
Town of Atherton FY 2005- 06 Adopted Budget Page 5
General Fund Revenue Detail
The table on the following two pages provides an analysis of revenues by revenue line
item for FY 2005- 06. For comparative purposes, similar budgetary and projected data is
provided for FY 2003- 04.
2004- 05 2004- 05 2005- 06
Fund Account Budget Projected Estimated
1010 Secured Property Tax $ 2,569,763 $ 3,094,387 $ 3 ,208,784
1015 Unsecured Property Tax 359,404 307,726 3 07,726
1030 Supplemental Property Tax ( SB813) 100,000 100,000 1 00,000
1035 Homeowners PTR 31,349 35,141 3 5,141
Subtotal Property Tax 3,060,516 3,537,254 3,651,651
1110 Sales & Use Tax 91,466 65,000 6 8,250
1115 Public Safety Sales Tax 78,440 55,000 5 7,750
Subtotal Sales Taxes 169,906 120,000 126,000
1210 Franchise Tax -- PG& E 135,000 135,000 1 37,700
1211 Franchise Tax -- Cal Water 51,000 51,000 5 2,020
1212 Franchise Tax -- BFI 95,510 92,000 1 60,000
1215 Franchise Tax -- Cable 50,000 52,000 5 3,040
1220 Property Transfer Tax 140,000 205,000 1 62,500
1230 MVLF 420,000 264,000 2 64,000
1235 Off Highway MVLF 1,500 1,500 1 ,500
Subtotal Other Taxes 893,010 800,500 830,760
1310 Business Licenses 350,000 400,000 4 12,000
1315 Home Occupations 4,900 1,500 1 ,500
1320 Building Permits 1,125,249 1,285,999 1 ,324,579
1330 Encroachment Permits 125,000 100,000 1 00,000
1345 Landscape Fees 1,800 2,750 1 ,800
Subtotal Licenses and Permits 1,606,949 1,790,249 1,839,879
1410 Vehicle Code Fines 40,000 6,201 2 5,000
1430 Other Fines 10,000 30,000 1 0,000
Subtotal Fines & Forfeitures 50,000 36,201 35,000
1515 POST Reimbursement 18,000 18,000 1 8,000
1520 Equity Distribution - 32,555 -
1540 Other Reimb 44,000 32,000 3 2,000
1550 Grants - 4,539 -
1553 REACT Task Force - 38,629 9 0,000
1554 Federal SRO Grant 27,500 39,942 -
1555 Menlo HS SRO Reimb 55,000 55,000 5 5,000
1552 Narcotics Task Force - 96,585 1 08,166
Subtotal From Other Agencies 144,500 317,250 303,166
TOWN OF ATHERTON
General Fund Revenue Detail
Town of Atherton FY 2005- 06 Recommended Budget Page 6
2004- 05 2004- 05 2005- 06
Fund Account Budget Projected Estimated
TOWN OF ATHERTON
General Fund Revenue Detail
1610 Document/ Research Fee -
1611 Photocopy Fee 5,500 5,972 5 ,800
1612 Microfilm Fee - 400 4 00
1622 False Alarm Fee 4,000 100 -
1623 Vehicle Release 2,000 1,520 1 ,600
1627 Special Service Fee 1,400 457 1 ,000
1630 Post Office 52,000 52,000 5 2,000
1640 SMIP Fees - 5,808 5 ,808
1641 Application Fee 36,000 20,000 1 8,000
1644 Plan Check Fee 26,000 26,000 2 6,000
1645 Use & Occupancy Fee - - -
1660 Social Fees 180,000 114,000 1 36,800
1661 Meeting Fees 75,000 60,000 7 2,000
1662 Supervisory Fees 20,000 14,000 1 6,800
Subtotal Service Charges 401,900 300,257 336,208
1710 Interest Income 280,000 200,000 2 20,000
1722 ATT Cell Tower Lease 34,738 34,738 3 6,475
1726 Playschool Rental 33,484 33,484 3 5,158
1730 Parking Revenues 2,400 - -
1740 Equipment Rental 3,000 - -
1750 Sale of Property 1,000 - -
Subtotal Use of Money & Prop. 354,622 268,222 291,633
1830 Donations -
1860 Miscellaneous Income 3,000 10,086 5 ,000
Subtotal Other Revenues 3,000 10,086 5,000
- - -
Total General Fund 6,684,403 7,180,019 7 ,419,297
Town of Atherton FY 2005- 06 Recommended Budget Page 7
Town of Atherton FY 2005- 06 Adopted Budget Page 8
Summary of General Fund Expenditures by Department
The following table provides a summary of expenditures by department for fiscal years
2003- 04 through 2005- 06. Located on the following page is a chart illustrating the
relative share of general fund expenditures for each department recommended for FY
2005- 06.
Town of Atherton FY 2005- 06 Adopted Budget Page 9
2003- 04 2004- 05 2004- 05 2005- 06
Department Actual Budget Projected Adopted
11 City Council $ 15,197 $ 20,174 $ 16,624 $ 2 0,535
12 City Manager 512,310 509,224 515,845 4 75,598
16 City Attorney 190,664 176,229 139,729 1 80,255
18 Finance 363,260 456,795 431,232 4 60,667
25 Building 875,547 983,235 975,320 1 ,042,371
40 Police 3,592,762 4,002,912 4,122,830 4 ,521,000
50 Public Works 1,625,034 1,821,973 1,634,801 1 ,900,584
Total Operating Expenditures 7,174,774 7,970,542 7,836,382 8 ,601,011
Interfund ( Operating) Transfers:
Capital Projects Fund - - - -
Vehicle Replacement Fund - - - -
Public Facilities Fund - - - -
- - - -
Contingency 120,000 100,000 81,000 1 00,000
Total Expenditures $ 7,294,774 $ 8,070,542 $ 7,917,382 $ 8 ,701,011
Reserve for Economic Uncertainty - - - -
Reserve for Building Inspection - - - -
Grand Total $ 7,294,774 $ 8,070,542 $ 7,917,382 $ 8 ,701,011
Town of Atherton
General Fund Expenditure Summary
Town of Atherton FY 2005- 06 Adopted Budget Page 10
GENERAL FUND EXPENDITURES
Finance
5%
City Attorney
2%
City Manager
5%
Building
12%
Police
53%
City Council
0%
Contingency
1%
Public Works
22%
1
1 Percentages are rounded to the nearest whole number.
Town of Atherton FY 2005- 06 Adopted Budget Page 11
Summary of General Fund Expenditures by Appropriation
Category
The table provides a summary of general fund expenditures by expenditure category. This
table demonstrates that salaries and employee benefits consume the largest share of
general fund resources. According to the chart on the subsequent page, employee
salaries and benefits are projected to amount to 78% of total General Fund expenditures
in FY 2005- 06.
Town of Atherton FY 2005- 06 Adopted Budget Page 12
Town of Atherton General Fund
Summary of General Fund Expenditures by Expenditure Category
FY 2004 through 2006
FY 2003- 04
Actual
FY 2004- 05
Budget
FY 2004- 05
Projected
FY 2005- 06
Adopted
Salaries and
Employee Benefits $ 5,532,430 $ 6,224,532 $ 6,283,491 $ 6,729,329
Contract Services 780,483 863,592 789,527 958,660
Supplies and
Materials 204,403 179,744 170,251 204,545
General Expenses 263,751 248,092 207,037 220,525
Facility & Equip 71,081 89,234 38,737 101,040
Rents & Leases 26,050 24,900 6,892 27,537
Cost Allocation 296,576 340,448 340,448 359,375
Total $ 7,174,774 $ 7,970,542 $ 7,836,382 $ 8,601,011
Town of Atherton FY 2005- 06 Adopted Budget Page 13
2
FY 2005- 06 General Fund Appropriations by Category
Salaries and
Employee
Benefits
75%
Facility & Equip
1%
Cost Allocation
7%
Rents & Leases
0%
General Expenses
3%
Supplies and
Materials
2%
Contract Services
12%
2 Percentages are rounded to the nearest whole number
Town of Atherton FY 2005- 06 Adopted Budget Page 14
General Fund Intermediate Range Financial Plan
Our recommended budget also includes an estimate of revenues and expenditures for the
years ended June 30th, 2005 through June 30th, 2010.
These estimates are predicated upon an assumption that the electorate will approve a
June 7th measure authorizing a renewal of the Atherton Special Tax.
This intermediate- range financial plan indicates that:
• The General Fund balance for the year ended June 30th, 2005 is expected to
amount to $ 6,621,177, an increase of $ 563,799 from the fund balance at the
beginning of the year.
• In FY 2005- 06 General Fund revenues and operating transfers will amount to
$ 19,447 greater than recommended FY 2005- 06 appropriations. Additionally, the
General Fund will carry over budgetary savings of $ 717,356 from FY 2004- 05.
• At the end of FY 2005- 06, the General Fund balance will amount to $ 6,640,624
$ 1,773,929 greater than the minimum fund balance reserve requirements
currently established by Council.
• Given existing revenue and expenditure trends and assuming an average parcel
tax operating transfer of $ 919,000 per year the General Fund balance for the
year ended June 30th, 2010 is projected to be $ 6,070,871 or $ 1,204,176 greater
than the minimum fund balance reserves and designations set by Council.
.
Town of Atherton FY 2005- 06 Adopted Budget Page 15
Revenue Category FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010
Property Tax $ 3,537,254 $ 3,651,651 $ 3,650,717 $ 3,796,746 $ 3,948,615 $ 4,106,560
Sales Taxes 120,000 126,000 129,780 133,673 137,684 141,814
Other Taxes 800,500 830,760 1,043,990 1,085,750 1,129,180 1,174,347
Licenses and Permits 1,790,249 1,839,879 1,858,278 1,876,861 1,895,629 1,914,585
Fines and Forefietures 36,201 35,000 35,700 36,414 37,142 37,885
Aid from other Agencies 317,250 303,166 303,166 303,166 303,166 303,166
Service Charges 300,257 336,208 353,018 268,669 282,103 296,208
Use of Money and Property 268,222 291,633 320,796 352,876 388,164 426,980
Other Revenues 10,086 5,000 5,000 5,000 5,000 5,000
Subtotal Revenues $ 7,180,019 $ 7,419,297 $ 7,700,446 $ 7,859,155 $ 8,126,683 $ 8,406,546
Expenditure Category
Contingency 81,000 100,000 100,000 100,000 100,000 100,000
Council 16,624 20,535 21,357 22,211 23,100 23,793
Manager 515,845 475,598 494,622 514,406 534,983 551,032
Attorney 139,729 180,255 189,268 198,731 208,668 215,554
Finance 431,232 460,667 479,094 498,257 518,188 533,733
Building 975,320 1,042,371 1,084,066 1,127,429 1,172,526 1,207,702
Police 4,122,830 4,521,000 4,723,840 4,912,793 5,109,305 5,262,584
Public Works 1,634,801 1,900,584 1,992,608 2,072,312 2,155,205 2,219,861
Subtotal Expenditures $ 7,917,382 $ 8,701,011 $ 9,084,854 $ 9,446,141 $ 9,821,974 $ 10,114,259
( 737,362) ( 1,281,714) ( 1,384,408) ( 1,586,986) ( 1,695,291) ( 1,707,713)
Add ( subtract) Operating Transfers In ( out)
Parcel Tax 799,000 799,000 799,000 999,000 999,000 999,000
Gas Tax/ Road Impact Fees 352,161 352,161 352,161 352,161 352,161 352,161
CIP Support 150,000 150,000 150,000 150,000 150,000 150,000
Subtotal Operating Transfers 1 ,301,161 1,301,161 1,301,161 1,501,161 1,501,161 1,501,161
6,057,378 6,621,177 6,640,624 6,557,377 6,471,553 6,277,423
$ 6,621,177 $ 6,640,624 $ 6,557,377 $ 6,471,553 $ 6,277,423 $ 6,070,871
Insurance 500,000 500,000 500,000 500,000 500,000 500,000
Cash Flows and Contingencies 3,200,000 3,200,000 3,200,000 3,200,000 3,200,000 3,200,000
Building Inspections 604,903 604,903 604,903 604,903 604,903 604,903
Comensated Absences 561,792 561,792 561,792 561,792 561,792 561,792
$ 1,754,482 $ 1,773,929 $ 1,690,682 $ 1,604,858 $ 1,410,728 $ 1,204,176
$ 563,799 $ 19,447 $ ( 83,247) $ ( 85,825) $ ( 194,130) $ ( 206,552)
General Fund Revenue and Expenditure Analysis
Fiscal Years 2005 through 2010
Equals Unreserved/ Undesignated Fund
Balance
Increase ( Decrease) in Fund Balance
Surplus Deficit of Revenues over
Expenditures
Ending Fund Balance
Less Reserves and Designations:
Beginning Fund Balance
Town of Atherton FY 2005- 06 Adopted Budget Page 16
General Fund Balance
For the year ended June 30th, 2005 the General Fund Balance is estimated to be $ 5.7
million. For comparative purposes, the following table provides a summary of the year-ending
General Fund Balance for the years ended June 30th, 1995 through 2005.
Town of Atherton FY 2005- 06 Adopted Budget Page 17
Atherton General Fund Balance
Fiscal Year 1995- 96 through 2005- 06
-
2,000,000
4,000,000
6,000,000
8,000,000
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
Year Ended
Fund Balance
Town of Atherton FY 2005- 06 Adopted Budget Page 18
Departmental Budget Schedules
The tables on the following pages provide an itemization of requested appropriations by
department, line item and program.
Town of Atherton FY 2005- 06 Adopted Budget Page 19
City Council
Town of Atherton FY 2005- 06 Adopted Budget Page 20
Department Purpose
The City Council consists of 5 members elected at large, on a non- partisan basis, and
serves as the legislative and policy- making body of the Town. The City Council serves
without pay or benefits. The City Council appoints a professional City Manager to serve
at their pleasure. The City Council also appoints the City Attorney and all members of
City Boards and Commissions.
Department 11: City Council
Account 2003- 04
Number Program Department
Actual Budget Projected City Council
( 121)
Total
3106 Prog./ Project Consultant $ - $ - $ - $ - -
3111 Equipment Maint. Other - - - - -
3123 Catering Services - - - - -
3150 Advertising/ Publishing 219 500 - 5 00 5 00
3165 Other Contract Services - - - -
Contract Services 219 500 - 5 00 5 00
3201 Office Supplies 864 600 350 6 00 6 00
3260 Other Supplies & Matls - - - - -
Supplies & Materials 864 600 350 6 00 6 00
3301 Insurance - - - - -
3302 Membership/ Dues 6,730 12,086 12,086 1 2,388 1 2,388
3303 Postage - - - -
3306 Travel & Meetings 2,539 3,000 2,800 3 ,000 3 ,000
3343 Boards & Commissions 987 1,000 - 1 ,000 1 ,000
3350 Special Events & Awards 2,870 2,000 400 2 ,000 2 ,000
General Expenses 13,126 18,086 15,286 1 8,388 1 8,388
3510 Building Improvements - - - - -
Facility & Equipment - - - - -
3910 Administrative Services 320 320 320 3 39 3 39
3920 Computer Services Charge 668 668 668 7 08 7 08
Cost Allocation 988 988 988 1 ,047 1 ,047
City Council Total $ 15,197 $ 20,174 $ 16,624 $ 2 0,535 $ 2 0,535
2004- 05 2005- 06 Recommended
Account Description
Town of Atherton FY 2005- 06 Adopted Budget Page 21
Town of Atherton FY 2005- 06 Recommended Budget Page 22
City Manager
Town of Atherton FY 2005- 06 Adopted Budget Page 23
Department Purpose
The City Manager’s Office consists of three programs: Administration, Personnel and City
Clerk. The current staffing level of three positions is proposed to be reduced to two and a half
positions for FY 2005- 06: City Manager, Assistant to the City Manager, and half time staff
person for the City Clerk’s office.
The City Manager is responsible for management of all Town departments and services through
providing direction to and administrative oversight of Town department heads. The City
Manager is responsible for ensuring that policies, goals, and objectives set by the City Council
are carried out in the most efficient and cost- effective manner, and through the means which
provide the most benefit to the residents of the Atherton. This Program also coordinates
intergovernmental relations, information technology needs for the Town, and produces the
quarterly Town newsletter, the Athertonian. Furthermore, the office conducts a variety of surveys
and research in support of Town operations and programs, and identifies areas which would
benefit from increased efficiencies.
The Personnel Program is managed by the Assistant to the City Manager, and is composed of
human resources functions encompassing labor relations, including negotiation and
administration of Memoranda of Understanding ( MOUs) with Town employee groups,
recruitment, hiring, and background checks for Town employment ( except Police personnel),
preparation and administration of employment policies and procedures, training programs for
Town personnel, and administration of workers’ compensation and disability programs.
The City Clerk Program is responsible for documentation and management of official legislative
actions of the City Council and ensuring preservation of and pubic access to the official records
of the Town. As such, the City Clerk prepares agendas, minutes and agenda packets for City
Council meetings. The City Clerk also recruits for openings on Committees and Commissions
and maintains the Roster of Public Officials. Local elections are conducted by the City Clerk,
including the nomination process for City Council, local measures, and campaign filings. The
City Clerk is also responsible for managing the Town’s general liability program through the
Association of Bay Area Governments, and managing the Town’s website.
Department 12 : City Manager
2003- 04 2004- 05
Account Account Description Programs
Number Actual Budget Projected Admin. ( 121)
Personnel
( 122) City Clerk ( 123) Department Total
3001 Regular Salaries $ 3 46,823 $ 322,230 $ 291,683 1 63,335 94,476 - 2 57,811
3002 Part- Time Permanent 6 72 1,573 - - 4 5,646 4 5,646
3005 Temporary Help 8 ,267 2,026 31,480 2 ,026 2 ,026
3006 Overtime - - - - - - -
3020 Medicare Insurance 5 ,422 5,035 5,167 2 ,368 1,370 - 3 ,738
3025 FICA 5 13 2,049 - - -
3030 PERS Retirement 4 3,473 57,538 61,329 3 3,304 19,264 - 5 2,568
3036 Group Term Life 5 07 560 5 60
3042 Health Insurance 2 8,053 33,196 29,780 1 3,187 14,499 - 2 7,686
3044 Dental Insurance 3 ,800 4,109 3,912 1 ,434 1,434 - 2 ,869
3045 Vision Insurance 8 82 1,172 1,348 4 94 494 - 9 89
3050 Workers Compensation 6 08 576 555 2 71 157 - 4 28
3051 Life Insurance 7 63 778 1,550 8 45 430 - 1 ,275
3035 Deferred Compensation 4 ,582 4,830 4,830 4 ,900 - - 4 ,900
3052 Disability Insurance 5 ,444 3,330 6,425 1 ,689 977 - 2 ,666
3061 Auto Allowance 4 ,760 4,800 4,800 4 ,800 - - 4 ,800
Salaries & Benefits 454,600 439,620 447,041 227,188 133,101 47,672 407,401
3111 Equipment Maintenance - Other 3 1 - -
3150 Advertising/ Publishing 9 ,979 9,600 9,600 7 ,600 1,500 1 ,700 1 0,800
3155 Tuition Reimbursement - Misc. 9 45 1,000 1,000 - 1,000 - 1 ,000
3156 Tuition Reimbursement - Mgmt. 6 18 2,000 2,000 - 2,000 - 2 ,000
3165 Other Contract Services 3 ,984 3,500 3,500 3 ,900 - - 3 ,900
Contract Services 15,526 16,100 16,100 11,500 4,500 1,700 1 7,700
3201 Office Supplies 1 ,194 1,250 1,000 5 00 250 5 00 1 ,250
3202 Subscriptions 1 63 310 310 - 250 1 10 3 60
3210 Training & Safety 5 00 500 400 2 50 250 - 5 00
3231 Computer Supplies - - - - - - -
Supplies & Materials 1,857 2,060 1,710 750 750 610 2 ,110
3302 Membership/ Dues 6 ,999 9,150 9,150 2 ,300 6,500 4 50 9 ,250
3305 Communication 1 ,195 900 900 9 00 - - 9 00
3306 Travel & Meetings 2 ,792 3,850 3,400 2 ,100 750 7 50 3 ,600
3307 Transportation Expenses - - - - - -
2005- 06 Recommended
Town of Atherton FY 2005- 06 Adopted Budget Page 24
Department 12 : City Manager
2003- 04 2004- 05
Account Account Description Programs
Number Actual Budget Projected Admin. ( 121)
Personnel
( 122) City Clerk ( 123) Department Total
2005- 06 Recommended
3340 Personnel Admin. 3 ,080 3,000 3,000 - 3,000 - 3 ,000
3350 Special Events & Awards 4 90 1,500 1,500 - 3,500 - 3 ,500
3351 Election Expense - 6,500 6,500 - - - -
General Expenses 14,556 24,900 24,450 5,300 13,750 1,200 2 0,250
3513 Computer Equipment - - - - - - -
3514 Office Machines & Furnitures - - - - - - -
Facility & Equipment - - - - - - -
3910 Administrative Services 1 9,479 20,063 20,063 2 1,267 - - 2 1,267
3920 Computer Services Charge 6 ,292 6,481 6,481 6 ,870 - - 6 ,870
Cost Allocation 25,771 26,544 26,544 28,137 - - 2 8,137
City Manager Total $ 5 12,310 $ 509,224 $ 515,845 $ 2 72,874 $ 152,101 $ 5 1,182 $ 4 75,598
Town of Atherton FY 2005- 06 Adopted Budget Page 25
Town of Atherton FY 2005- 06 Adopted Budget Page 26
City Attorney
Town of Atherton FY 2005- 06 Adopted Budget Page 27
Department Purpose
The City Attorney is the Chief Legal Officer of the Town, and is responsible for
providing legal advice and representation to the City Council, Boards and Commissions
and Town staff as required or permitted by law. The City Attorney is also responsible for
assisting in the administration and enforcement of laws, regulations, and City programs.
The Town of Atherton also uses outside legal Counsel for personnel matters and special
litigation as needed.
Department 16: City Attorney
Account 2003- 04 2004- 05 2005- 06 Recommended
Number
Program
Department
Actual Budget Projected
Legal Services
( 161) Total
3001 Regular Salaries $ - $ - $ - $ - $ -
3030 PERS Retirement - - - -
Salaries & Benefits - - - - -
3102 City Attorney Retainer 8 2,500 9 4,500 9 0,000 96,863 96,863
3103 Attorney - Other legal 8 ,468 1 4,000 1 4,000 14,350 14,350
3104 Labor Relations Service 6 ,867 2 0,000 8 ,000 20,000 20,000
3105 Litigation Services 4 1,164 4 0,000 2 0,000 41,000 41,000
Contract Services 1 38,999 1 68,500 1 32,000 172,213 172,213
3202 Subscriptions - - - - -
Supplies & Materials - - - - -
3302 Membership/ Dues - 5 00 5 00 500 500
3306 Travel & Meetings 1 ,000 1 ,000 1 ,000 1,000 1,000
3322 Liability Claims 4 5,589 1 ,000 1 ,000 1,000 1,000
General Expenses 46,589 2,500 2,500 2,500 2,500
3910 Administrative Services 2 ,150 2 ,215 2 ,215 2,348 2,348
3920 Computer Services Charge 2 ,926 3 ,014 3 ,014 3,195 3,195
Cost Allocation 5,076 5,229 5,229 5,543 5,543
City Attorney Total $ 1 90,664 $ 1 76,229 $ 1 39,729 $ 180,255 $ 180,255
Account Description
Town of Atherton FY 2005- 06 Adopted Budget Page 28
Town of Atherton FY 2005- 06 Adopted Budget Page 29
Finance Department
Town of Atherton FY 2005- 06 Adopted Budget Page 30
Department Purpose
The Finance Department is organized according to the following core functions:
Financial Planning and Analysis: Including preparation of the annual budget and
interim range financial plan, reviewing and recommending implementation of actions to
enhance revenues and expenditures where feasible and appropriate. Financial planning
and analysis also includes liaison with the City Council, Audit Committee, City Manager
and City department heads as well as managing the Town’s investments.
Financial Accounting: Includes preparation of annual and monthly financial statements,
and recording the financial statement impact of cash receipts and disbursements that
occur throughout the year. Additional responsibilities include performing research as
directed and coordinating the external audit.
Cash Receipting and Disbursements: Includes processing of payroll, accounts payable
preparation of the payroll processing as well as fixed asset accounting.
Ancillary functions: Ancillary functions include, business license registration, and
staffing of the post office and providing Records of the fiscal affairs of the Town are
maintained by the Finance Department in a manner consistent with generally accepted
management and accounting principles.
Department 18: Finance Department
Account 2003- 04
Number
Actual Budget Projected
Accounting & Finance
( 181) Post Office ( 182) Department Total
3001 Regular Salaries $ 226,453 249,313 212,015 $ 192,883 5 3,699 $ 2 46,582
3005 Temporary Help 15,391 18,000 40,126 22,500 1 8,000 4 0,500
3006 Overtime/ Court Time - - - - - -
3020 Medicare Insurance 3,270 3,615 3,074 1,941 7 79 2 ,720
3025 FICA 960 1,800 2,006 1,125 9 00 2 ,025
3030 PERS Retirement 28,393 44,537 38,862 27,301 1 0,949 3 8,250
3036 Group Term Life Insurance 167 45
3042 Health Insurance 20,039 33,596 28,692 15,027 1 3,747 2 8,773
3044 Dental Insurance 3,568 4,576 3,794 2,022 1 ,434 3 ,457
3045 Vision Insurance 611 874 971 478 4 94 9 73
3050 Workers Compensation 418 414 476 222 8 9 3 11
3051 Life Insurance 614 740 1,292 777 4 30 1 ,207
3052 Disability Insurance 2,845 4,032 4,078 2,166 8 69 3 ,034
Salaries & Benefits 302,729 361,497 335,433 266,442 1 01,390 3 67,832
3101 Audit & Financial 37,640 34,000 44,880 40,000 - 4 0,000
3111 Equipment Maint. Other 115 2,200 - - - -
3165 Other Contract Services 614 12,000 14,321 6,321 - 6 ,321
Contract Services 42,847 48,200 59,201 46,321 - 4 6,321
3201 Office Supplies 3,639 5,700 2,247 4,305 1 ,500 5 ,805
3202 Subscriptions 1,504 1,400 1,935 1,983 - 1 ,983
3210 Training & Safety 3,473 3,800 4,692 4,809 - 4 ,809
3260 Other Supplies & Matls - - - - - -
Supplies & Materials 8,616 10,900 8,874 11,097 1 ,500 1 2,597
3302 Membership/ Dues 1,588 800 647 663 - 6 63
3303 Postage 7,480 9,800 5,395 5,530 - 5 ,530
3304 Utilities - - - - - -
3305 Communication - - 736 754 - 7 54
3306 Travel & Meetings 800 948 972 - 9 72
General Express 9,068 11,400 7,726 7,919 - 7 ,919
3403 Rent - Tools and Equipment 4,800 - - 4 ,800 4 ,800
3510 Building Improvements - - - - -
3514 Office Machines & Furniture - - - - -
-
Account Description Programs
2004- 05 2005- 06 Recommended
Town of Atherton FY 2005- 06 Adopted Budget Page 31
Department 18: Finance Department
Account 2003- 04
Number
Actual Budget Projected
Accounting & Finance
( 181) Post Office ( 182) Department Total
Account Description Programs
2004- 05 2005- 06 Recommended
Facility & Equipment - 4,800 - - 4 ,800 4 ,800
3910 Administrative Services 17,175 17,175 18,206 1 8,206
3920 Computer Services Charge 2,823 2,823 2,992 2 ,992
Cost Allocation - 19,998 19,998 21,198 - 2 1,198
Finance Total $ 363,260 $ 456,795 $ 431,232 $ 352,977 1 07,690 $ 4 60,667
Town of Atherton FY 2005- 06 Adopted Budget Page 32
Town of Atherton FY 2005- 06 Adopted Budget Page 33
Building Department
Town of Atherton FY 2005- 06 Adopted Budget Page 34
Department Purpose
The Building Department is responsible for the inspection of all privately funded
construction within the Town. The major programs are Building Inspection and
Planning. The Building Inspection Program consists of ( 1) checking building plans for
consistency with Town ordinances and the building code, and ( 2) inspecting the
construction for compliance with those plans and acceptable construction practices. The
Planning Program primarily consists of ( 1) revising the Zoning Ordinance and General
Plan, and ( 2) processing use permits and variances related to development review.
Planning services are provided through a contractual arrangement.
Department 25: Building Department
Account 2003- 04
Number Programs Department
Actual Budget Projected
Building
Inspection
( 125)
Planning
( 126)
Total
3001 Regular Salaries $ 403,936 $ 4 92,933 $ 485,364 $ 507,206 $ - $ 507,206
3005 Temporary Help - - - -
3006 Overtime/ Court Time 748 - - - -
3008 Compensation Payout - - - -
3020 Medicare Insurance 6,033 7 ,148 5,962 7,354 - 7,354
3025 FICA 256 - - - -
3030 PERS Retirement 80,534 8 8,058 88,270 103,419 - 103,419
3036 Group Term Life Ins. 253 260 260
3042 Health Insurance 42,676 6 1,088 53,150 58,465 - 58,465
3044 Dental Insurance 5,864 9 ,032 7,823 8,606 - 8,606
3045 Vision Insurance 976 1 ,451 1,668 1,835 - 1,835
3050 Workers Compensation 19,090 2 7,972 23,788 28,758 - 28,758
3051 Life Insurance 1,057 5 ,196 2,723 2,996 - 2,996
3052 Disability Insurance 6,551 7 ,973 8,341 8,204 - 8,204
3061 Auto Allowance 13,089 9 ,600 9,600 9,600 - 9,600
Salaries & Benefits 580,810 7 10,451 686,944 736,703 - 736,703
3108 Contract Planner 67,623 9 0,336 90,336 - 92,594 92,594
3109 Plan Reviewer - 3 8,000 31,000 31,775 - 31,775
3111 Equipment Maint. Other 825 - - - - -
3124 Custodial Services 2,268 2 ,117 2,617 2,682 - 2,682
3165 Other Contract Services 62,935 2 5,000 50,800 60,000 - 60,000
Contract Services 133,651 1 55,453 174,753 94,457 92,594 187,051
3201 Office Supplies 10,419 5 ,000 13,289 13,622 - 13,622
3203 Microfilms 6,611 1 0,857 2,757 2,826 - 2,826
3210 Training & Safety 112 8 4 1,308 1,340 - 1,340
Supplies & Materials 17,142 1 5,941 17,354 17,788 - 17,788
3302 Membership/ Dues 130 1 ,211 77 500 - 500
3304 Utilities 872 1 ,217 714 732 - 732
3305 Communication 2,575 2 ,464 3,135 3,214 - 3,214
3307 Transport Expenses - 4 ,155 - - - -
General Expenses 3,577 9 ,047 3,926 4,446 - 4,446
Account Description
2004- 05 2005- 06 Recommended
Town of Atherton FY 2005- 06 Adopted Budget ` Page 35
Department 25: Building Department
Account 2003- 04
Number Programs Department
Actual Budget Projected
Building
Inspection
( 125)
Planning
( 126)
Total
Account Description
2004- 05 2005- 06 Recommended
3401 Rent - Facilities 1,786 - - - - -
Rents & Leases 1,786 - - - - -
3910 Administrative Services 33,569 3 3,569 33,569 35,583 - 35,583
3915 Code Enforcement Direct Charge 50,000 5 0,000 50,000 51,500 - 51,500
3916 Town Arborist Direct Charge 46,238 - - - -
3920 Computer Services Charge 8,774 8 ,774 8,774 9,300 - 9,300
Cost Allocation 138,581 9 2,343 92,343 96,384 - 96,384
Building Department Total $ 875,547 $ 9 83,235 $ 975,320 $ 949,777 $ 92,594 $ 1,042,371
Town of Atherton FY 2005- 06 Adopted Budget ` Page 36
Town of Atherton FY 2005- 06 Adopted Budget Page 37
Police Department
Town of Atherton FY 2005- 06 Adopted Budget Page 38
Department Purpose
The Atherton Police Department provides public safety and strives to reduce crime
through prevention, detection and apprehension; provides for the safe and orderly
movement of vehicular traffic through traffic enforcement, accident prevention and
investigation; to provide public safety through regulation and control of hazardous
situations; to recover lost and stolen property; and prevent crime through programs
reflecting community needs.
The Police Department provides 24- hour a day, 365 days a year response to calls for
police service to safeguard the community from crime and instill a feeling of security
among citizens, to deter crime and apprehend offenders. Atherton residents enjoy a three
minute or less response times to emergency calls for service.
The Police Department emphasizes a strong Police/ Community partnership through
innovative volunteer programs such as The Crime Prevention Task Force, Disaster
Program, Reserve Police Officer, and the Police Explorer Scout program.
The Police Department is composed of four sections: Administration, Patrol,
Investigations, and Communications. The Chief of Police oversees the operation of the
entire department and the Operations Lieutenant provides administrative support to each
of the sections.
Program Purpose
The Administration Program is responsible for efficiently managing all Department
programs by developing policy, short and long term planning, implementing
organizational tasks, and managing the Department financial plan. The program supports
responsive, effective and efficient community- oriented police services. Direction of
Department operations will be consistent with Town Council policies and community
safety needs, especially in the areas of open communication with the public; responsive
crime suppression and prevention programs; directed traffic enforcement to promote safe
and orderly traffic flow on Town streets; and comprehensive disaster preparedness.
The Patrol Program provides seven days per week, 24 hours per day response and
police assistance on calls for service. The program provides preventive and enforcement
actions designed to increase community safety through directed patrol and crime
suppression activities.
The Investigations Program provides thorough and complete follow- up police services
for victims of criminal acts; identifies and obtains complaints against offenders;
investigates narcotics and vice activities; aids in property recovery and return to rightful
owners; provides diversion and counseling to local youth in a preventive mode.
The Records and Communications Program processes all police reports; provides
records information, fingerprinting, and other services to the public; and manages the
Town of Atherton FY 2005- 06 Adopted Budget Page 39
communications center, which is designated as a Public Safety Answering Point ( PSAP),
staffed 24 hours each day, seven days each week. The program is also responsible for
answering calls for police service, processing 9- 1- 1 emergency calls, forwarding
emergency medical and fire emergency calls to San Mateo County Communications, and
providing after- hours dispatch for Public Works calls for service.
Department 40: Police
Account 2003- 04 2004- 05 2005- 06 Recommended
Number
Department
Actual Budget Projected Patrol ( 141) Traffic ( 144) Invest. ( 142) Dispatch ( 143) Admin ( 140) Total
3001 Regular Salaries $ 1,641,502 $ 1,690,165 $ 1,790,969 $ 1,352,125 $ 1 06,917 1 91,150 $ - $ 312,628 $ 1,962,821
3002 Part- time Permanent 28,675 28,293 28,293 - - - - 29,566 2 9,566
3003 Dispatcher Salaries 338,447 331,764 325,131 - - - $ 361,707 - 3 61,707
3004 Reserves Salaries 13,213 10,000 13,333 10,000 - - - - 1 0,000
3005 Temporary Help 83,606 62,667 62,667 - - - 65,487 - 6 5,487
3006 Overtime/ Court Time 96,152 108,000 144,000 100,000 - 8 ,000 - - 1 08,000
3007 Reimbursed Salaries 6,514 - 644 - - - - - -
3008 Compensation Payout 326 - - - - - - - -
3020 Medicare Insurance 25,666 29,725 33,573 21,781 1 ,550 2 ,772 6,059 4,147 3 6,309
3025 FICA 4,480 6,271 3,559 - - - 2,947 1,330 4 ,277
3030 PERS Retirement 438,372 723,441 755,784 550,214 3 9,163 7 0,016 76,846 99,659 8 35,898
3035 Deferred Compensation 7,480 - 7,700 - - - 7,800 - 7 ,800
3040 Cafeteria Insurance 16,986 - 19,449 14,000 2 ,000 4,800 - 2 0,800
3042 Health Insurance 191,087 270,796 212,739 149,985 8 ,268 1 4,104 42,173 22,959 2 37,489
3044 Dental Insurance 29,270 40,642 30,024 24,383 1 ,434 1 ,434 7,171 2,869 3 7,292
3045 Vision Insurance 3,293 6,478 3,640 8,404 4 94 4 94 7,171 989 1 7,553
3050 Workers Compensation 75,784 82,304 84,551 66,769 4 ,752 8 ,497 694 11,400 9 2,112
3051 Life Insurance 4,299 5,763 10,935 7,312 4 30 8 60 2,581 1,275 1 2,459
3052 Disability Insurance 18,693 19,097 30,647 15,532 1 ,106 1 ,976 4,321 2,652 2 5,587
3060 Uniforms 27,700 24,825 25,538 17,213 1 ,013 2 ,025 4,275 2,025 2 6,550
3070 Education 2,055 3,160 3,160 3,160 - - - - 3 ,160
Salaries & Benefits 3,053,600 3,443,391 3,586,335 2,340,878 1 67,127 3 01,329 594,032 491,499 3 ,894,865
3110 Equipment Maint. Vehicle 57,141 40,051 47,853 48,972 - - - 80 4 9,053
3111 Equipment Maint. Other 8,821 10,003 4,144 9,170 - 2 73 810 - 1 0,253
3120 Building Security - 350 - 359 - - - - 3 59
3122 Facility Repair - 2,000 288 2,050 - - - - 2 ,050
3124 Custodial Services 6,999 7,108 6,840 7,286 - - - - 7 ,286
3152 Employee Assistance - 304 - 312 - - - - 3 12
3153 Booking Fees 10,302 8,900 7,541 9,123 - - - - 9 ,123
3154 Citation Processing 883 1,109 1,673 1,136 - - - - 1 ,136
Account Description
TOWN OF ATHERTON
General Fund
Fiscal Year 2005- 06 Budget
Programs
Town of Atherton FY 2005- 06 Adopted Budget Page 40
Department 40: Police
Account 2003- 04 2004- 05 2005- 06 Recommended
Number
Department
Actual Budget Projected Patrol ( 141) Traffic ( 144) Invest. ( 142) Dispatch ( 143) Admin ( 140) Total
Account Description Programs
3165 Other Contract Services 144,324 123,664 145,663 15,759 - 1 8,789 32,976 84,230 1 51,755
Contract Services 228,470 193,489 214,003 94,167 - 1 9,062 33,787 84,310 2 31,326
3201 Office Supplies 4,613 4,288 3,323 4,145 - - 35 216 4 ,395
3202 Subscriptions 646 833 643 649 - - - 205 8 54
3210 Training & Safety 7,986 8,358 9,013 6,148 - 1 ,381 1,039 - 8 ,567
3211 Training - POST 15,980 17,972 18,799 13,659 - 2 40 3,228 1,295 1 8,421
3220 Crime Prevention Task Force 42 150 - 154 - - - - 1 54
3221 K- 9 Expenses 8,001 3,300 7,708 3,383 1 ,500 - - - 4 ,883
3230 Computer Software 124 391 - 195 - 1 54 - 51 4 00
3244 Construction - - - - - - - - -
3250 Vehicle Supplies 21,102 1,222 95 991 - 5 - 256 1 ,252
3252 Gas & Oil 30,350 24,038 26,000 30,021 1 ,538 - 80 - 3 1,639
3260 Other Supplies & Materials 12,883 13,741 13,527 13,307 - - 777 - 1 4,084
Supplies & Materials 101,727 74,293 79,107 72,652 3 ,038 1 ,779 5,158 2,024 8 4,650
3302 Membership/ Dues 2,658 1,937 2,051 - - - 323 1,663 1 ,986
3304 Utilities 22,731 19,004 19,041 553 - - - 18,925 1 9,479
3305 Communication 39,255 33,900 35,463 8,264 - 1 80 14,730 11,574 3 4,748
3306 Travel & Meetings 1,898 2,755 4,059 172 - 1 ,065 38 1,549 2 ,824
3350 Special Events & Awards 1,206 1,303 729 1,230 - - - 106 1 ,336
General Expenses 67,748 58,899 61,343 10,219 - 1 ,245 15,091 33,816 6 0,372
3403 Rent - Tools & Equipment 4,863 5,500 3,009 5,637 - - - - 5 ,637
Rents & Leases 4,863 5,500 3,009 5,637 - - - - 5 ,637
3501 Non- Cap Off Mach & Furniture 2,303 3,541 - 1,511 - - - 2,118 3 ,629
3503 Non- Cap Tools & Equipment 6,402 9,852 7,263 10,099 - - - - 1 0,099
3504 Misc. Capital Outlay 1,043 2,824 - 1,511 - - 1,384 - 2 ,895
3510 Building Improvements 3,042 3,266 - 3,347 - - - - 3 ,347
3511 Machinery & Equipment 18,962 28,470 9,645 18,363 - 5 15 4,943 5,060 2 8,882
3512 Vehicles & Accessories 1,168 566 1,117 454 - - - 126 5 80
3513 Computer Equipment 802 295 2,027 985 - - - 5,200 6 ,185
3514 Office Machines & Furniture 12,860 20,120 576 20,623 - - - - 2 0,623
Facility & Equipment 46,582 68,934 20,628 56,893 - 5 15 6,327 12,505 7 6,240
Town of Atherton FY 2005- 06 Adopted Budget Page 41
Department 40: Police
Account 2003- 04 2004- 05 2005- 06 Recommended
Number
Department
Actual Budget Projected Patrol ( 141) Traffic ( 144) Invest. ( 142) Dispatch ( 143) Admin ( 140) Total
Account Description Programs
3910 Administrative Services 32,682 33,603 33,603 - - - - 35,619 3 5,619
3920 Computer Services Charge 57,090 58,803 58,803 - - - - 62,331 6 2,331
3930 Equipment Replacement Charge - 66,000 66,000 - - - - 69,960 6 9,960
Cost Allocation 89,772 158,406 158,406 - - - - 167,910 1 67,910
Police Total $ 3,592,762 $ 4,002,912 $ 4,122,830 $ 2,580,446 $ 1 70,165 $ 3 23,930 $ 654,394 $ 792,065 $ 4 ,521,000
Town of Atherton FY 2005- 06 Adopted Budget Page 42
Town of Atherton FY 2005- 06 Adopted Budget Page 43
Public Works Department
Town of Atherton FY 2005- 06 Adopted Budget Page 44
Department Purpose
To ensure the preservation, safety, attractiveness and efficient operation of Town
infrastructure, including:
• Streets
• Drainage systems
• Parks
• Buildings
• Traffic control devices and features
The Public Works Department is comprised of Administration, Maintenance, and Park
Program divisions, working interactively to carry out the following programs:
• Traffic, records, administration and miscellaneous, including solid waste program
• Capital Improvement Support
• Permits and Controls, including abatements
• Right- of- way trees and landscaping
• Park programs, including tennis
• Parks
• Public Buildings
• Weed, litter and brush control
• Streets
• NPDES and drainage
Department 50: Public Works
2003- 04 2004- 05
Account Programs
Number
Actual Budget Projected
Admin,
Permits &
and CIP
Support
( 550)
Park
Programs
( 558)
Park
Maintenance
( 557)
Public
Buildings
( 559)
Weeds,
Litter Trees
Streets &
Drainage
( 553)
Department
Total
3001 Regular Salaries $ 774,014 $ 802,502 $ 790,290 $ 278,313 $ 8 0,369 $ 6 7,915 $ 105,842 $ 293,415 $ 825,853
3002 Part- time Permanent 1,715 - - - - -
3005 Temporary Help 77,074 100,880 98,000 4 0,000 1 0,000 10,880 40,000 100,880
3006 Overtime/ Court- time 9,866 6,100 6,100 2 ,200 200 3,700 6,100
3010 Standby Pay 14,554 12,913 12,913 8 ,030 588 4,295 12,913
3020 Medicare Insurance 10,127 12,630 11,459 4,036 2 ,150 9 85 1,411 4,255 12,836
3025 FICA 2,986 - 7,840 - - - -
3030 PERS Retirement 106,267 155,607 143,718 56,748 3 0,235 1 3,848 17,384 59,827 178,042
3042 Health Insurance 73,163 107,907 87,042 19,786 1 6,225 5 ,072 24,600 38,545 104,228
3044 Dental Insurance 14,074 18,063 14,343 4,303 2 ,869 1 ,434 3,011 5,737 17,353
3045 Vision Insurance 2,404 3,036 3,319 960 4 66 1 90 782 1,236 3,634
3050 Workers Compensation 33,784 30,268 26,234 462 3 ,856 3 ,723 5,335 17,353 30,729
3051 Life Insurance 2,297 3,178 4,678 1,705 8 60 4 30 1,026 1,721 5,742
3052 Disability Insurance 12,414 14,089 15,200 4,501 2 ,398 1 ,098 1,574 4,746 14,318
3060 Uniforms 3,572 - 4,200 2,250 1 ,500 7 50 - 3,000 7,500
3061 Auto Allowance 2,380 2,400 2,400 2,400 - - - - 2,400
Salaries & Benefits 1,140,691 1,269,573 1,227,737 375,465 1 91,159 105,446 172,630 477,829 1,322,528
3107 Contract Engineering 725 2,000 400 2,000 0 0 0 0 2,000
3110 Equipment Maint. Vehicle 3,742 2,300 3,785 0 0 1,000 0 3,000 4,000
3111 Equipment Maint Other 4,114 12,150 6,641 1,500 150 2,000 2,600 2,800 9,050
3122 Facility Repair 11,850 7,400 11,000 0 1,000 2,000 9,600 400 13,000
3124 Custodial Services 3,311 4,000 5,632 2,000 1,500 0 0 2,000 5,500
Account Description
2005- 06 Recommended
TOWN OF ATHERTON
General Fund
Fiscal Year 2005- 06 Budget
Town of Atherton FY 2005- 06 Adopted Budget Page 45
Department 50: Public Works
2003- 04 2004- 05
Account Programs
Number
Actual Budget Projected
Admin,
Permits &
and CIP
Support
( 550)
Park
Programs
( 558)
Park
Maintenance
( 557)
Public
Buildings
( 559)
Weeds,
Litter Trees
Streets &
Drainage
( 553)
Department
Total
Account Description
2005- 06 Recommended
3130 Tree Maintenance 10,114 50,000 17,787 0 0 10,500 0 41,000 51,500
3131 Grounds Maintenance 11,087 12,000 16,401 0 0 16,000 0 0 16,000
3132 Right of Way Maintenance 1,975 - - 0 0 0 0 0 -
3134 Contract Landscape Maint. 79,511 67,000 45,231 0 0 27,000 0 38,300 65,300
3136 Traffic Maintenance 9,538 15,000 22,615 0 0 0 0 18,500 18,500
3150 Advertising & Publishing 13,161 19,000 11,025 2,000 17,000 0 0 0 19,000
3151 Instruction & Training - 1,500 633 500 500 0 0 500 1,500
3161 Inspection & Testing 3,785 13,000 9,079 18,000 0 500 0 500 19,000
3165 Other Contract Services 67,858 76,000 43,241 10,000 1,000 2,000 8,200 58,000 79,200
Contract Services 220,771 281,350 193,470 36,000 2 1,150 61,000 20,400 165,000 303,550
3201 Office Supplies 4,029 5,050 3,881 4,000 500 500 0 400 5,400
3210 Training & Safety 4,341 1,200 3,420 500 700 700 0 1,600 3,500
3230 Computer Software 627 3,000 629 1,700 0 0 0 0 1,700
3231 Computer Supplies 1,405 2,100 2,075 2,000 100 300 0 300 2,700
3240 Building Supplies 8,694 10,500 10,455 500 5,000 2,500 5,000 500 13,500
3242 Landscaping Supplies 6,834 6,700 5,213 0 1,000 5,000 0 1,500 7,500
3244 Construction Materials 36,318 34,500 24,452 0 3,000 10,000 4,000 19,000 36,000
3251 Minor Tools & Equip 1,964 5,000 5,839 500 800 700 0 3,600 5,600
3252 Gas & Oil 9,663 6,900 5,895 400 100 1,500 0 7,000 9,000
3260 Other Supplies & Materials 322 1,000 997 500 1,000 300 0 100 1,900
Supplies & Materials 74,197 75,950 62,856 10,100 1 2,200 21,500 9,000 34,000 86,800
3302 Membership/ Dues 3,659 4,525 3,529 3,700 0 200 0 500 4,400
3303 Postage - 700 - 300 500 0 0 0 800
3304 Utilities 83,808 100,700 74,605 3,000 15,000 5,000 1,500 60,000 84,500
3305 Communication 17,999 12,960 11,756 2,500 7,500 500 0 2,000 12,500
3306 Travel & Meetings 3,102 3,600 1,545 1,200 0 200 0 2,200 3,600
3307 Transport Expenses 519 775 371 500 50 100 0 200 850
General Expenses 109,087 123,260 91,806 11,200 2 3,050 6,000 1,500 64,900 106,650
Town of Atherton FY 2005- 06 Adopted Budget Page 46
Department 50: Public Works
2003- 04 2004- 05
Account Programs
Number
Actual Budget Projected
Admin,
Permits &
and CIP
Support
( 550)
Park
Programs
( 558)
Park
Maintenance
( 557)
Public
Buildings
( 559)
Weeds,
Litter Trees
Streets &
Drainage
( 553)
Department
Total
Account Description
2005- 06 Recommended
3403 Rent - Tools & Equipment 19,401 19,400 3,883 0 1,500 400 0 20,000 21,900
Rents & Leases 19,401 19,400 3,883 - 1 ,500 400 - 20,000 21,900
Town of Atherton FY 2005- 06 Adopted Budget Page 47
Department 50: Public Works
2003- 04 2004- 05
Account Programs
Number
Actual Budget Projected
Admin,
Permits &
and CIP
Support
( 550)
Park
Programs
( 558)
Park
Maintenance
( 557)
Public
Buildings
( 559)
Weeds,
Litter Trees
Streets &
Drainage
( 553)
Department
Total
Account Description
2005- 06 Recommended
3510 Building Improvements 6,590 8,000 77 0 5,000 1,500 3,000 500 10,000
3511 Machinery & Equipment 7,413 7,000 9,704 0 2,000 4,000 0 2,000 8,000
3513 Computer Equipment 2,963 500 - 0 0 0 0 0 -
3514 Office Machines & Furniture 7,533 - 8,328 1,000 0 500 0 500 2,000
Facility & Equipment 24,499 15,500 18,109 1,000 7 ,000 6,000 3,000 3,000 20,000
3910 Administrative services 18,311 18,861 18,861 19,993 - - - - 19,993
3920 Computer charges 18,077 18,079 18,079 19,164 - - - - 19,164
3930 Equipment Replacement Charges - - - - - - - -
Cost Allocation 36,388 36,940 36,940 39,156 - - - - 39,156
Public Works Total $ 1,625,034 $ 1,821,973 $ 1,634,801 $ 472,921 $ 2 56,059 $ 2 00,346 $ 206,530 $ 764,729 $ 1,900,584
Town of Atherton FY 2005- 06 Adopted Budget Page 48
Town of Atherton FY 2005- 06 Adopted Budget Page 49
Internal Service Funds
Internal Service Funds – Used to account for the financing of services provided by one
department to other departments on a cost reimbursement basis. As is consistent with FY
2004- 05, the Town will maintain three internal service funds in FY 2005- 06:
administrative services, fleet management and information technology. ( The workers’
compensation internal service fund was eliminated in FY 2003- 04.)
Internal Service Funds
Account
Number Account Description
Admin
Services
( 612)
Fleet
Mgmt.
( 610)
Computer
Services
( 611)
ISF Total
Admin
Services
( 612)
Fleet
Mgmt.
( 610)
Computer
Services
( 611)
ISF Total
Admin
Services
( 612)
Fleet
Mgmt.
( 610)
Computer
Services
( 611)
ISF Total
3001 Regular Salaries $ 78,731 $ - $ - $ 78,731 $ 73,795 $ - $ - $ 73,795 $ 77,868 $ - $ - $ 77,868
3005 Temporary Help $ 7,843 $ 33,000 33,000
3020 Medicare Insurance 1,142 - - 1,142 1,070 - - 1,070 859 - - 859
3030 PERS Retirement 14,064 - - 14,064 13,497 - - 13,497 12,079 - - 12,079
3036 Group Term Life Ins. 52
3042 Health Insurance 10,609 - - 10,609 12,363 - - 12,363 9,086 - - 9,086
3044 Dental Insurance 1,445 - - 1,445 769 - - 769 1,092 - - 1,092
3045 Vision Insurance 276 - - 276 265 - - 265 307 - - 307
3050 Workers Compensation 131 - - 131 122 - - 122 98 - - 98
3051 Life Insurance 830 - - 830 453 - - 453 381 - - 381
3052 Disability Insurance 1,273 - - 1,273 1,419 - - 1,419 958 - - 958
Salaries & Benefits 108,501 - - 108,501 111,649 - - 103,754 135,729 - - 135,729
3110 Equipment Maint. Other 12,240 14,684 24,000 50,924 12,000 2,000 18,539 32,539 12,500 4,000 19,002 35,502
3124 Custodial Services 4,284 - - 4,284 4,788 - - 4,788 4,908 - - 4,908
3152 Employee Assistance 3,060 - - 3,060 3,093 - - 3,093 3,171 - - 3,171
3165 Other Contract Services 2,856 - 52,800 55,656 2,756 - 52,800 55,556 10,825 - 66,120 76,945
Contract Services 22,440 14,684 76,800 113,924 22,637 2,000 71,339 95,976 31,404 4,000 85,122 120,526
-
3201 Office Supplies 8,160 - - 8,160 4,868 - 4,868 4,990 - - 4,990
3231 Computer Supplies - - 325 325 47 - 47 48 - - 48
Supplies & Materials 8,160 - 325 8,485 4,915 - - 4,915 5,038 - - 5,038
3303 Postage - - - - 3,763 - - 3,763 3,857 - - 3,857
3304 Utilities 8,160 - - 8,160 10,492 - - 10,492 10,754 - - 10,754
3305 Communication 4,080 - - 4,080 4,919 - - 4,919 5,042 - - 5,042
3321 Liability Insurance 106,000 - - 106,000 106,183 - - 106,183 109,000 - - 109,000
3322 Liability Claims 12,000 - - 12,000 - - - - 12,300 - - 12,300
General Expenses 130,240 - - 130,240 125,357 - - 125,357 140,953 - - 140,953
3403 Rent - Tools & Equipment 204 - - 204 805 - 805 825 - - 825
Rents & Leases 204 - - 204 805 - - 805 825 - - 825
3513 Computer Equipment 18,360 - 27,500 45,860 10,856 - 27,500 38,356 1,127 - 27,500 28,627
3514 Vehicles & Accessories - 84,169 - 84,169 2,013 66,000 - 68,013 2,064 72,000 - 74,064
Facility & Equip. 18,360 84,169 27,500 130,029 12,869 66,000 27,500 106,369 3,191 72,000 27,500 102,691
Fund Total $ 287,905 $ 98,853 $ 104,625 $ 491,383 $ 278,232 $ 68,000 $ 98,839 $ 437,176 $ 317,140 $ 76,000 $ 112,622 $ 505,762
Fund
2004- 05 Budget 2004- 05 Estimate 2005- 06 Recommended
Town of Atherton FY 2005- 06 Adopted Budget Page 50
Town of Atherton FY 2005- 06 Adopted Budget Page 51
Special Revenue and Capital
Project Funds
Special Revenue Funds – Used to account for the proceeds of specific revenue sources
( other than major capital projects) that are legally restricted to expenditures for specific
purposes.
Capital Project Funds – Used to account for financial resources to be used for the
acquisition or construction of major capital facilities.
Special Revenue Funds
Account Line Item Description
Number Tennis Library Law Tennis Library Law Tennis Library Law
Enforcement Total Enforcement Total Enforcement Total
3001 Regular Salaries $ - $ - $ 100,000 $ 100,000 $ - $ - $ 100,000 $ 100,000 $ - $ - $ 1 00,000 $ 100,000
3005 Temporary Help - - - 1,000 311 - 1,311 4,000 $ 325 - 4,325
3006 Overtime - - - - - - - - - - -
3020 Medicare Insurance - - - - 103 - 103 107 - - 107
3025 Fica - - - - 441 - 441 460 - - 460
3050 Workers Compensation - - - - 21 - 21 21 - - 21
Salaries & Benefits - - 100,000 100,000 1,564 311 100,000 101,875 4,589 325 100,000 104,914
3111 Equipment Maint. Other - - - - - - - - - - -
3122 Facility Repair - 7,500 - 7,500 - 132 - - - 136 - 136
3124 Custodial Services - 4,920 - 4,920 - 4,920 - 4,920 - 5,068 - 5,068
3152 Employee Assistance - - - - - - - - - - -
3165 Other Contract Services - 1,000 - 1,000 49 11,184 - 11,233 20,000 36,520 - 56,520
Contract Services - 13,420 - 13,420 49 16,236 - 16,153 20,000 41,723 - 61,723
3201 Office Supplies - - - - - - - - - - -
3240 Building Supplies - 1,750 - 1,750 411 - 1,750 423 7,500 - 7,923
3513 Computer Equipment - 15,300 - 15,300 - - - - - - -
3244 Construction Materials - 200 - 200 - 49 - 49 - 51 - 51
3260 Other Supplies and Materials - - - - - - - - 11,100 - 11,100
Supplies & Material - 17,250 - 17,250 411 49 - 1,799 423 18,651 - 19,074
3303 Postage - - - - - - - - - - -
3304 Utilities - 7,200 - 7,200 - 7,325 - 7,325 - 7,545 - 7,545
3305 Communication - - - - - - - - - - -
3320 Property Taxes - - - - - - - - - - -
3321 Liability Insurance - - - - - - - - - - -
3322 Liability Claims - - - - - - - - - - -
General Expenses - 7,200 - 7,200 - 7,325 - 7,325 - 7,545 - 7,545
3403 Rent - Tools & Equipment - - - - - - - - - - -
Rents & Leases - - - - - - - - - - - -
3513 Office Machines and Furniture - 12,000 - 12,000 - - - - - 2,800 - 2,800
3514 Vehicles & Accessories - - - - - - - - - - - -
Facility & Equipment - 12,000 - 12,000 - - - - - 2,800 - 2,800
Total $ - $ 49,870 $ 100,000 $ 149,870 $ 2,024 $ 23,921 $ 100,000 $ 127,152 $ 25,013 $ 71,044 $ 100,000 $ 196,056
2004- 05 Budget 2005- 06 Recommended
Fund
2004- 05 Estimated
Fund
Town of Atherton FY 2005- 06 Adopted Budget Page 52
105 201 202 203 210 211 401 402 403
Project Description
Tennis Parcel Tax Measure A Gas Tax Road Impact State Park
Grants Capital Imp. Drainage Ath. Chan.
District
Subtotal for
Project
FY 2003- 04 Carryover Projects
Selby Lane Reconstruction $ 752,033 $ 4 95,071 $ 252,896 $ 1,500,000
2005 Street Reconstruction Phase 2 758,380 1 41,620 900,000
Upper Atherton Channel Repairs 3 90,000 390,000
Park Corparation Yard Remodel 23,264 26,736 50,000
Town Hall Facility Planning 45,000 - 45,000
160 Watkins Repairs/ Rennovations 30,000 30,000
FY 2004- 05 Current Projects
2005 Street Patch, Seal & Overlay 5 0,000 1 00,000 150,000
2005 Street Reconstruction Phase 3 64,500 1 05,500 6 30,000 800,000
Marsh Road/ Channel Design 2 5,000 25,000
2006 Drainage Design 55,000 55,000
Pavilion Upgrades 170,000 170,000
Admin and Ancillary Expenses
NPDES Charges ( C/ CAG & SWQCB)) 21,394 21,394
Congestion Relief ( C/ CAG) 1 9,500 19,500
Gas Tax Reimbursement 1 00,000 2 55,000 355,000
Program 551 ( CIP Support) Reimbursement 65,000 2 5,000 5 5,000 5 ,000 150,000
General Admin Services Reimbursement 68,900 3 1,800 6 3,600 5 ,300 169,600
Subtotal for Year $ - $ 1,832,077 $ 3 23,420 $ 1 50,000 $ 1 ,598,671 $ 196,736 $ 282,896 $ 21,394 $ 4 25,300 $ 4,830,494
Fund Number/ Name
Town of Atherton Capital Improvement Program
FY 2005- 06 Recommended Appropriations
Town of Atherton FY 2005- 06 Adopted Budget Page 53
Town of Atherton FY 2005- 06 Adopted Budget Page 54
Agency Fund
Agency Fund – Used to account for assets held by the Town as an agent for individuals,
private organizations, other governments and/ or other funds.
2003- 04 2005- 06
Actual Budget Projected Recommended
Revenues:
1660 Programs/ Fees 2 6,526 3 3,600 3 ,814 1 0,000
1710 Interest - 3 ,160 2 ,700
1830 Donations 1 3,644 1 1,550 1 ,115 5 00
Total Revenues 4 3,170 4 5,150 8 ,089 1 3,200
Expenditures:
3005 Temporary Help 6 7 - 1 ,084 5 00
3165 Contract Services 2 6,672 3 2,550 1 0,315 8 ,000
3150 Advertising / Publishing 5 ,236 5 ,288 - 1 ,400
3201 Office Supplies 2 ,631 2 ,466 1 54 8 00
3124 Custodial Services 3 65 3 83 - -
3303 Postage 1 ,837 1 ,929 - 5 00
3305 Communication 3 38 3 11 2 88 -
3401 Rentals 3 43 3 60 - -
3510 Building Improvement - - - -
Total Expenditures 3 7,489 4 3,287 1 1,841 1 1,200
Town of Atherton
Atherton Arts Committee ( Fund 715)
Fiscal Year 2005- 06
Description
2004- 05
Town of Atherton FY 2005- 06 Adopted Budget Page 55
Town of Atherton FY 2005- 06 Adopted Budget Page 56
Financial Summaries
The charts on the following pages provide a summary of revenues, expenses and ending
fund balance for the year ended June 30th, 2006 according to fund category. For
comparative analysis purposes, revenue, expenditure is also presented for each of the
past three years.
Town of Atherton FY 2005- 06 Adopted Budget Page 57
Revenue Summary by Fund
2002- 03 2003- 04 2004- 05 2004- 05 2005- 06
Fund Description Actual Actual Budget Projected Estimated
101 General Fund $ 7,234,215 $ 8,057,157 7 ,985,564 $ 8 ,481,180 $ 8 ,720,458
Special Revenue Funds:
105 Tennis 9,165 16,865 9 ,000 7 ,000 7 ,000
201 Parcel Tax 1,576,262 1,835,796 1 ,770,000 1 ,858,000 1 ,858,000
202 Transportation 207,908 191,778 1 77,740 1 84,238 1 80,000
203 Street Improvement ( Gas Tax) 160,501 196,193 1 49,309 1 46,184 1 72,376
208 Police on the Street - - - - -
209 Law Enforcement 100,997 100,416 1 00,000 1 00,000 1 00,000
210 Road Construction Impact Fees 395,234 395,234 3 40,000 4 47,150 1 ,158,328
211 State Park Grants Fund - - 8 9,259 8 8,000 1 97,399
213 Library Special Revenue 362,573 391,681 2 0,000 2 84,000 2 00,000
2,812,640 3,127,963 2 ,655,308 3 ,114,572 3 ,873,103
Capital Project Funds:
401 Capital Improvement 84,722 84,190 1 0,000 - -
402 Storm Drainage - 2 1 0,000 - -
403 Channel Drainage District 51,578 51,578 5 2,280 4 8,530 5 0,665
404 Park Playground Improvement 2,205 2,205 - - -
405 Middlefield Road Grants 1,514 1,195,734 1 ,200,000 - -
406 Facilities Construction - 4 2 2,000 - -
140,019 1,333,713 1 ,294,280 4 8,530 5 0,665
Internal Service Funds:
610 Vehicle Replacement 39,403 - 6 6,000 6 6,000 9 7,980
611 Information Technology 91,373 123,128 9 8,661 9 8,661 1 01,621
612 Administrative Services 396,257 256,043 2 85,815 2 85,815 2 94,389
614 Workers Comp. Insurance 81,564 62,362 - - -
608,597 441,533 4 50,476 4 50,476 4 93,990
Trust and Agency Funds:
715 Evans Creative Design 88,700 45,705 4 5,150 8 ,089 1 3,200
731 MA Little League 3,024 - 1 ,571 - -
740 Tree Committee 5,475 - - 1 ,200 1 ,400
97,199 45,705 4 6,721 9 ,289 1 4,600
Total Revenues 10,892,670 13,006,071 $ 1 2,432,349 $ 1 2,104,047 $ 1 3,152,817
Carryover from Prior Year - 548,894 8 2,600 1 70,968 7 17,356
Grand Total 10,892,670 13,554,965 1 2,514,949 1 2,275,015 1 3,870,173
Town of Atherton FY 2005- 06 Adopted Budget Page 58
REVENUES BY FUND
Special Revenue Funds
29%
Capital Project Funds
0%
Internal Service Funds
4%
Trust and Agency Funds
0%
General Fund
67%
Town of Atherton FY 2005- 06 Adopted Budget Page 59
Expenditure Summary by Fund
2002- 03 2003- 04 2004- 05 2004- 05 2005- 06
Department Actual Actual Budget Projected Proposed
101 General Fund $ 7,153,807 $ 7 ,294,774 $ 8 ,070,542 $ 7,836,382 $ 8 ,701,011
Special Revenue Funds:
105 Tennis 2 0,548 1 5,549 - - 2 5,013
201 Parcel Tax 1,528,639 1 ,768,016 2 ,591,910 2,050,096 2 ,631,077
202 Transportation 219,959 6 0,871 2 11,120 137,240 3 23,420
203 Street Improvement ( Gas Tax) 1 19,593 2 27,747 1 47,000 147,000 1 50,000
208 Police on the Street 4 0,000 - - - -
209 Law Enforcement 8 7,029 1 00,000 1 00,000 100,000 1 00,000
210 Road Impact Fees 3 91,305 5 59,518 4 00,000 538,709 1 ,598,671
211 State Park Grants 5,363 3 00 8 0,000 83,000 1 96,736
213 Library Special Revenue 3 8,741 3 52,081 4 9,870 71,044 7 1,044
Total 2,451,177 3 ,084,082 3 ,579,900 3,127,089 5 ,095,960
Capital Project Funds:
401 Capital Improvement 1 73,372 5 5,256 3 67,902 20,000 2 82,896
402 Storm Drainage 8,563 - 2 1,394 21,394 2 1,394
403 Channel Drainage District 91,213 5 5,632 4 00,800 10,200 4 25,300
404 Park Playground Fund 31,664 2 9,149 - - -
405 Grants 1,195,561 - - - -
406 Facilities Construction 172,827 2 09,272 - - -
Total 1,673,200 3 49,309 7 90,096 51,594 7 29,590
Internal Service Funds:
610 Vehicle Replacement 6 9,673 7 1,669 9 8,853 68,000 7 6,000
611 Information Technology 53,731 9 4,995 1 04,625 98,839 1 12,622
612 Administrative Services 256,061 2 67,477 2 87,309 278,232 3 17,140
614 Workers Compensation Insurance 7 6,585 - - - -
Total 456,050 4 34,141 4 90,787 445,071 5 05,762
Trust and Agency Funds:
715 Evans Creative Design 89,240 3 6,613 4 3,287 11,841 1 1,200
731 MA Little League - - - -
740 Tree Committee 4,062 - - -
Total 9 3,302 3 6,613 4 3,287 11,841 1 1,200
Grand Total $ 11,827,536 $ 1 1,198,919 $ 1 2,974,612 $ 11,471,977 $ 1 5,043,523
Town of Atherton FY 2005- 06 Adopted Budget Page 60
EXPENDITURES BY FUND
Special Revenue
Funds
34%
Internal Service
Funds
Capital Project 3%
Funds
5%
General Fund
58%
Town of Atherton FY 2005- 06 Adopted Budget Page 61
Budget Summary
Beginning Ending
Fund Balance Revenues Expenditures Fund Balance
July 1, 2005 & Transfers & Transfers June 30, 2006
Fund Description Projected Projected Projected Projected
101 General Fund $ 6,621,177 $ 8,720,458 $ 8,701,011 $ 6,640,624
Special Revenue Funds:
105 Tennis 18,867 7,000 25,013 854
201 Parcel Tax 771,127 1,858,000 2,631,077 ( 1,950)
202 Transportation 192,634 180,000 323,420 49,214
203 Street Improvement 44,285 172,376 150,000 66,661
208 Police on the Street 4,455 - - 4,455
209 Law Enforcement 23,327 100,000 100,000 23,327
210 Road Impact Fees 540,861 1,158,328 1,598,671 100,518
211 State Park Grants ( 663) 197,399 196,736 -
213 Library Special Revenue 1,288,869 200,000 71,044 1,417,826
Sub Total $ 2,883,762 $ 3,873,103 $ 5,095,960 $ 1,660,905
Capital Projects Funds:
401 Capital Improvement 282,896 - 282,896 -
402 Storm Drainage 26,831 - 21,394 5,437
403 Channel Drainage District 442,754 50,665 425,300 68,119
404 Park Playground 1,309 - - 1,309
405 Middlefield Road Grant - - - -
406 Facilities Construction 65,382 - - 65,382
Sub Total $ 819,172 $ 50,665 $ 729,590 $ 140,247
-
Internal Service Fund -
610 Vehicle Replacement 355,952 97,980 76,000 377,932
611 Information Technology 54,801 101,621 112,622 43,800
612 Administrative Services 13,725 294,389 317,140 ( 9,025)
614 Workers Comp Insurance - - - -
Sub Total 424,478 493,990 505,762 412,707
-
Trust and Agency Funds -
715 Evans Creative Design 113,488 13,200 11,200 115,488
740 Tree Committee 1,949 1,400 - 3,349
Sub Total 115,437 14,600 11,200 118,837
Grand Total $ 10,864,026 $ 13,152,817 $ 15,043,523 $ 8,973,320
Town of Atherton FY 2005- 06 Adopted Budget Page 62
Supplemental Information
Town of Atherton FY 2005- 06 Adopted Budget Page 63
List of Authorized Positions by Department
2000- 01 2001- 02 2002- 03 2003- 04 2004- 05 2005- 06
Authorized Authorized Authorized Authorized Authorized Recommended
City Manager 1.00 1.00 1.00 1.00 1.00 1.00
City Clerk 1.00 1.00 1.00 1.00 1.00 1.00
Assistant to City Manager 1.00 1.00 1.00 1.00 1.00 1.00
Total 3.00 3.00 3.00 3.00 3.00 3.00
Finance Director 1.00 1.00 1.00 1.00 1.00 1.00
Assistant Finance Director 1.00 1.00 1.00 1.00 1.00 1.00
Finance Assistant 1.00 1.00 1.00 1.00 1.00 1.00
Finance Asst/ Public Serv Asst 1.00 1.00 0.00 0.00 0.00 0.00
Public Services Assistant - 0.50 1.00 1.00 1.00 1.00
Total 4.00 4.50 4.00 4.00 4.00 4.00
Building Official 1.00 1.00 1.00 1.00 1.00 1.00
Senior Bldg Inspector/ Plan Reviewe 0.00 0.00 0.00 1.00 1.00 1.00
Bldg Inspector/ Plan Reviewer 2.00 2.00 2.00 1.00 1.00 1.00
Office Specialist 1.00 1.00 1.00 1.00 1.00 1.00
Public Services Assistant 0.80 0.50 0.00 0.00 0.00 0.00
Contract Plan Reviewer 1.00 1.00 1.00 1.00 1.00 1.00
Total 5.80 5.50 5.00 5.00 5.00 5.00
Police Chief 1.00 1.00 1.00 1.00 1.00 1.00
Captain 0.00 0.00 0.00 0.00 0.00 0.00
Lieutenant 1.00 1.00 1.00 1.00 1.00 1.00
Sergeant 5.00 5.00 5.00 5.00 5.00 5.00
Police Officer 12.00 15.00 15.00 15.00 15.00 15.00
Administrative Assistant ( P/ T) 0.50 0.50 0.50 0.50 0.50 0.50
Communications Supervisor 1.00 1.00 1.00 1.00 1.00 1.00
Community Service Officer 1.00 1.00 1.00 1.00 1.00 1.00
Dispatcher/ Records Assistant 4.00 4.00 4.00 4.00 4.00 4.00
Total 25.50 28.50 28.50 28.50 28.50 28.50
Public Works Director 1.00 1.00 1.00 1.00 1.00 1.00
Superintendent 1.00 1.00 1.00 1.00 1.00 1.00
Asst/ Assoc Engineer 0.00 0.00 1.00 1.00 1.00 1.00
Park Program Manager 1.00 1.00 1.00 1.00 1.00 1.00
Office Specialist 1.00 1.00 1.00 1.00 1.00 1.00
PW Maintenance Supervisor 2.00 2.00 2.00 2.00 2.00 2.00
Town Arborist/ PW Technician 1.00 1.00 1.00 1.00 1.00 1.00
PW Lead Maintenance Worker - - - - - -
PW Maintenance Worker I/ II 5.00 5.00 5.00 5.00 4.00 4.00
Total 12.00 12.00 13.00 13.00 12.00 12.00
Grand Total 50.30 53.50 53.50 53.50 52.50 52.50
Note: of the 52.5 positions authorized 49.5 are funded.
TOWN OF ATHERTON
Authorized Positions by Department
Public Works
City Manager
Finance
Building
Police
Town of Atherton FY 2005- 06 Adopted Budget Page 64
Summary of Authorized Positions by Department
City Manager
6%
Finance
8%
Building
10%
Police
53%
Public Works
23%
Town of Atherton FY 2005- 06 Adopted Budget Page 65
Town of Atherton Salary Schedule
CLASS JOB DESCRIPTION STEP A STEP B STEP C STEP D
1100 CITY MANAGER 13,025
DEPARTMENT HEADS
1104 FINANCE DIRECTOR 9,036 10,630
1105 CHIEF OF POLICE 9,689 11,399
1108 PUBLIC WORKS DIRECTOR/ CITY ENGINEER 9,543 11,227
1115 PLANNING ADMINISTRATOR/ BUILDING OFFICIAL 9,007 10,597
MID- MANAGEMENT
2200 CITY CLERK 6,404 7,534
2204 POLICE LIEUTENANT 7,695 9,053
2208 PARK PROGRAM MANAGER 5,448 6,409
2209 ASSISTANT TO THE CITY MANAGER 6,404 7,534
2210 PUBLIC WORKS SUPERINTENDENT 7,258 8,539
2211 ASSISTANT FINANCE DIRECTOR 6,404 7,534
2205 ASSOCIATE ENGINEER 6,121 7,201
GENERAL GOVERNMENT EMPLOYEES
ASSISTANT ENGINEER 5,408 5,653 5,923 6,219
3300 BUILDING INSPECTOR/ PLAN CHECKER 5,377 5,622 5,889 6,184
SENIOR BUILDING INSPECTOR/ PLAN CHECKER 5,915 6,211 6,506 6,802
3301 PUBLIC SERVICES ASSISTANT 3,352 3,504 3,671 3,855
3304 OFFICE SPECIALIST 3,910 4,088 4,282 4,497
3306 TOWN ARBORIST/ PUBLIC WORKS SPECIALIST 5,377 5,622 5,889 6,184
3308 FINANCE ASSISTANT 4,633 4,843 5,074 5,327
PARKS/ FACILITIES MAINTENANCE WORKER I 3,495 3,654 3,828 4,019
PARKS/ FACILITIES MAINTENANCE WORKER II 3,844 4,019 4,210 4,421
PARKS SUPERVISOR 5,416 5,662 5,932 6,228
3310 PUBLIC WORKS MAINTENANCE WORKER I 3 ,495 3,654 3,828 4,019
3311 PUBLIC WORKS MAINTENANCE WORKER II 3,844 4,019 4,210 4,421
3311 PUBLIC WORKS SUPERVISOR 5,416 5,662 5,932 6,228
POLICE- CIVILIAN
4401 COMMUNITY SERVICE OFFICER 3,891 4,068 4,261 4,474
4405 DISPATCHER/ RECORDS ASSISTANT 4,704 4,918 5,152 5,410
4406 POLICE TRAINEE 4,143
4407 COMMUNICATIONS SUPERVISOR 6,265 6,550 6,862 7 ,205
POLICE- SWORN ( 84 HRS.)
5505 POLICE OFFICER 5,726 5,986 6,271 6,585
5520 POLICE SERGEANT 7,061 7,382 7,733 8,120
POLICE- SWORN ( 80 HRS.)
5506 POLICE OFFICER 5,451 5,699 5,970 6,269
5528 POLICE SERGEANT 6,723 7,029 7,364 7,732
Town of Atherton FY 2005- 06 Adopted Budget Page 66
Atherton Assessed Valuations 1991- 92 through FY 2004- 05
Fiscal
Year County Secured State Unsecured Total
Increase
( Decrease)
from Prior
Year
Percent Change
from Prior Year
2004- 05 $ 3 ,788,476,000 $ 1 01,000 $ 7,444,000 $ 3,836,471,687 $ 298,383,687 8.43%
2003- 04 3 ,530,000,000 8 8,000 8 ,000,000 3,538,088,000 228,798,000 6.91%
2002- 03 3,305,200,000 9 0,000 4,000,000 3,309,290,000 ( 64,193,924) - 1.90%
2001- 02 3,369,322,064 9 2,026 4,069,834 3,373,483,924 719,423,319 27.11%
2000- 01 2,651,467,634 8 4,057 2,508,914 2,654,060,605 272,506,134 11.44%
1999- 00 2,374,302,464 9 0,932 7,161,075 2,381,554,471 216,384,608 9.99%
1998- 99 2,162,570,529 1 33,092 2,466,242 2,165,169,863 193,704,519 9.83%
1997- 98 1,970,058,187 1 08,586 1,298,571 1,971,465,344 183,473,395 10.26%
1996- 97 1,786,985,409 7 7,260 929,280 1,787,991,949 100,834,178 5.98%
1995- 96 1,686,119,026 8 9,860 948,885 1,687,157,771 94,954,917 5.96%
1994- 95 1,590,872,908 7 7,860 1,252,086 1,592,202,854 96,826,359 6.48%
1993- 94 1,494,013,853 6 7,033 1,295,609 1,495,376,495 100,430,445 7.20%
1992- 93 1,393,956,839 7 2,689 916,522 1,394,946,050 112,991,759 8.81%
1991- 92 1,278,291,102 2 ,778,283 884,906 1,281,954,291
Town of Atherton FY 2005- 06 Adopted Budget Page 67
Property tax apportionment schedule
Property Tax Paid by Atherton Residents to Taxing Agencies FY 2002- 03
Education
38%
Special Districts
3%
Sequoia Hospital District
2%
Library
3%
County
20%
Town of Atherton
10%
S. M. Jr. College
8%
M. P. Fire Protection
District
16%
Education Special Districts S. M. Jr. College M. P. Fire Protection District
Sequoia Hospital District Town of Atherton Library County
Town of Atherton FY 2005- 06 Adopted Budget Page 68
Schedule of Operating Transfers FY 2005- 06
From To Amount
Fund Fund
201 - Parcel Tax 101 $ 799,000
203 - Gas Tax 101 100,000
210 - Road Impact Fees 101 252,161
Total $ 1,151,161
Town of Atherton FY 2005- 06 Adopted Budget Page 69
Legislative Items
Town of Atherton FY 2005- 06 Adopted Budget Page 72
EXHIBIT “ A”
THE CITY COUNCIL OF THE TOWN OF ATHERTON DOES HEREBY
RESOLVE AS FOLLOWS:
Section 1: That an Appropriation- Expenditure Budgeting System entitled Expenditure
Control Budget ( ECB) is hereby adopted. The system consists of:
• Present Personnel Policies, Procedures, and Memorandum of Understanding, including
salary schedules and benefits, except as hereinafter changed by resolution or ordinance
of the City Council.
• The Expenditure Control Budget will show overall General Fund and other funds
and/ or departments.
• This system will apply to Operating and Capital Budget Expenditures as intended for
use in Fiscal Year 2005- 2006.
• All encumbered expenditures from the Fiscal Year 2004- 2005 Adopted Budget shall be
carried forward and re- appropriated in Fiscal Year 2005- 2006. Any unencumbered
expenditures to be re- appropriated in Fiscal Year 2005- 2006 must be initiated by the
Department Heads, recommended by the Finance Director, and approved by the City
Manager.
• Capital Project Commitments: Capital projects for which funds are appropriated in the
budget year shall have those funds restricted for use for that project. Such
appropriations will continue to be valid in subsequent fiscal years until the project is
completed or the Council takes subsequent action to de- appropriate all or part of the
funds originally restricted. If a capital project requires an additional appropriation in
excess of 5% of its budget, then City Council approval shall be required.
• General Fund Balance: The General Fund will maintain a Reserved Balance of $ 3.7
million to maintain the City’s credit worthiness, and to adequately provide for economic
uncertainties, cash flow needs, contingencies, or local disasters.
• The City Manager is authorized to make any transfers of Operating Budget
appropriation balances between departments and/ or programs whenever he deems it
necessary to do so in order to carry out the service level objectives and work programs
established by the City Council. The City Council will be promptly advised of transfer
of operating budget appropriations.
• This budget system assumes existing service levels; Council approval will be required
for any significant changes involving increased or decreased service levels.
Town of Atherton FY 2005- 06 Adopted Budget Page 73
• The Department of Finance shall be responsible for constant monitoring of the budget
and shall establish and implement appropriate control mechanisms necessary for said
purpose after consultation with city staff, and approval by the City Manager.
• A monthly financial report shall be prepared by the Finance Director for each
department and/ or program and/ or capital project. Each Department Head shall be
accountable for achieving results of his/ her organization unit based upon the objectives
set for each department by the City Manager and City Council, and shall be evaluated
as to their performance in an annual performance appraisal conducted by the City
Manager each year.
• Deflator: A deflator procedure, to be administered by the City Manager, is hereby
established for reducing appropriations in the event that projected revenues are
reduced due to a reduction in the State subventions or other revenues that may
fluctuate downward due to changes in economic conditions. For the 2004- 2005 Fiscal
Year, if total revenues, as estimated by the City Manager are insufficient, the amount of
total Operating Budget appropriations shall be reduced as determined by the City
Manager, based on his assessment of total Town needs and consultation with the City
Council; no deferral of capital projects will be implemented until discussed with the
City Council and staff at a duly called public meeting.
Section 2: The FY 2005- 2006 General Fund Operating Budget Programs are hereby
adopted, establishing the following projected General Fund Revenue and
General Fund Expenditures:
Town of Atherton FY 2005- 06 Adopted Budget Page 74
FY 2005- 2006 GENERAL FUND REVENUE ESTIMATES &
EXPENDITURE BUDGET
General Fund Revenues:
Property Tax $ 3,651,651
Other Tax 956,760
Licenses and Permits 1,839,879
Fines and Forfeitures 35,000
From Other Agencies 303,166
Current Service Charges 336,208
Investment and Rental Income 291,633
Other Revenues 5,000
Sub- total Revenues: 7,419,297
Transfers and Carry- over:
Carry- over from 2003- 2004 Surplus 717,356
Capital Projects Direct Charge 150,000
Transfer from Parcel Tax 799,000
Transfer from Gas Tax and Road Impact 352,161
Sub- total Transfers and Carryovers: 2,018,517
Total Revenues and Transfers: $ 9,437,814
General Fund Expenditures:
City Council $ 20,535
City Manager 475,598
City Attorney 180,255
Finance Dept. 460,667
Building Dept. 1,042,371
Police Dept. 4,521,000
Public Works Dept. 1,900,584
Contingency 100,000
Total Expenditures: $ 8,701,011
Town of Atherton FY 2005- 06 Adopted Budget Page 75
Section 3: FY 2005- 2006 all Funds Operating and Capital Budgets are hereby
adopted, establishing the following revenue estimates and expenditure budgets:
Revenues & Other Resources:
GENERAL FUND $ 9,437,814
SPECIAL REVENUE FUNDS
Transportation Fund 180,000
Parcel Tax Fund 1,858,000
Gas Tax Fund 172,376
Road Construction Impact Fees Fund 1,158,328
State COPS Fund 100,000
Tennis Program Fund 7,000
State Park Grant Fund 197,399
Library Special Revenue Fund 200,000
CAPITAL PROJECT FUNDS
Capital Improvement Fund -
Storm Drainage Fund -
Channel Drainage District Fund 50,665
Middlefield Road Grants Fund -
Facilities Construction Fund -
INTERNAL SERVICES FUND
Information Technology Fund 101,621
Administrative Services Fund 294,389
Workers Comp Insurance Fund -
Vehicle Replacement Fund 97,980
TRUST & AGENCY FUND
Evans Estate Fund ( Art Committee) 13,200
Total Revenue & Other Resources: $ 13,868,773
Town of Atherton FY 2005- 06 Adopted Budget Page 76
Expenditures & Other Uses:
GENERAL FUND $ 8,701,011
SPECIAL REVENUE FUNDS
Parcel Tax Fund 2,631,077
Transportation Fund 323,420
Gas Tax Fund 150,000
Road Construction Impact Fees Fund 1,598,671
State COPS Grant 100,000
State Park Grant Fund 196,736
Tennis Program Fund 25,013
Library Special Revenue 71,044
CAPITAL PROJECT FUNDS
Storm Drainage Fund 21,394
Channel Drainage District Fund 425,300
Park Playground Fund -
Facilities Construction Fund -
Capital Improvement 282,896
INTERNAL SERVICES FUND
Information Technology Fund 112,622
Administrative Services Fund 317,140
Workers Comp Insurance Fund -
Vehicle Replacement Fund 76,000
TRUST AGENCY FUND
Evans Estate Fund ( Art Committee) 11,200
Total Expenditures & Other Uses: $ 15,043,523
Town of Atherton FY 2005- 06 Adopted Budget Page 78
ATTACHMENT I
TOWN OF ATHERTON
GANN LIMIT COMPUTATION
SUMMARY
FY 2005- 06
BUILDING/ ENG. PARKS OTHER POLICE TOTAL
A. COSTS REASONABLY BORNE 1,286,895 456,404 2,795,398 4,471,000 9,009,698
B. FEES 1,470,379 232,600 6,200 2,600 1,711,779
C. FEES OVER( UNDER) COSTS 183,484 ( 223,804) ( 2,789,198) ( 4,468,400) ( 7,297,919)
D. TRANSFER TO RESERVE 0 0 0 0 0
E. AMOUNT TO TAX PROCEEDS 183,484 0 0 0 183,484
PROCEEDS OF TAXES 4,900,122
AMOUNT TO TAX PROCEEDS 183,484
TOTAL PROCEEDS OF TAXES 5,083,606
APPROPRIATION LIMIT 8,779,022
AMOUNT OVER / ( UNDER) LIMIT ( 3,695,416)
ATTACHMENT II
2004- 05 Base Appropriations Limit $ 5,691,966
County Population Change 0.22 1.0022
Per Capita Personal Income Change 5.26 1.0526
Calculation Factor 1.0549
Annual Adjustment Increase 300,056
Parcel Tax Adjustment 2,787,000
Total Adjustments 3,087,056
2005- 06 Appropriations Limit $ 8,779,022
TOWN OF ATHERTON
CALCULATION OF APPROPRIATION LIMIT
2005- 06
Town of Atherton FY 2005- 06 Adopted Budget Page 79
Town of Atherton FY 2005- 06 Adopted Budget Page 80
TOWN OF ATHERTON ATTACHMENT III
CALCULATION OF PROCEEDS OF TAXES
FY 2004- 05
PROCEEDS NON- PROCEEDS USER
OF TAXES OF TAXES FEES TOTAL
10 PROPERTY TAXES
- SECURED 3,208,784 3,208,784
- UNSECURED 307,726 307,726
- SB813 SUPPLEMENTAL 100,000 100,000
- HOPTR 35,141 35,141
- OTHER 0 0
011 OTHER TAXES
- FRANCHISE - PG& E 137,700 137,700
- FRANCHISE - CAL WATER 52,020 52,020
- FRANCHISE - BFI 160,000 160,000
- FRANCHISE - CABLE TV & OTHER 53,040 53,040
- SALES & USE TAXES 68,250 68,250
- PUBLIC SAFETY SALES TAX 57,750 57,750
- REAL PROPERTY TRANSFER 162,500 162,500
0330 LICENSES AND PERMITS
- BUSINESS LICENSES 412,000 412,000
- HOME OCCUPATIONS 1,500 1,500
- BUILDING PERMITS 1,324,579 1,324,579
- ENCROACHMENT PERMITS 100,000 100,000
- OTHER LICENSES & PERMITS 1,800 1,800
0340 FINES AND FORFEITURES
- VEHICLE CODE FINES 25,000 25,000
- OTHER FINES AND FORFEITURES 10,000 10,000
0350 USE OF MONEY AND PROPERTY
- INTEREST- GENERAL FUND 220,000 220,000
- INTEREST- TRAFFIC SAFETY 0
- PARKING REVENUE 0 0
- PROPERTY RENTAL - PLAY SCHOOL 35,158 35,158
- PROPERTY RENTAL - CELLULAR ONE 36,475 36,475
- OTHER 0 0
0353 HOLBROOK- PALMER PARK
- SOCIAL FEES 136,800 136,800
- MEETING FEES 72,000 72,000
- FOOD SERVICE 0 0
- SUPERVISORY FEES 16,800 16,800
- LIABILITY INSURANCE FEE 0 0
- EQUIPMENT RENTAL 0 0
- CLASS FEES 0 0
- TENNIS CLASSES 0 0
- FOUNDATION REIMBURSEMENT 0 0 0
0360 REVENUE FROM OTHER AGENCIES
- MOTOR VEHICLE LICENSE FEE 264,000 264,000
- OFF HIGHWAY MVLF 1,500 1,500
Town of Atherton FY 2005- 06 Adopted Budget Page 81
- FEDERAL SRO GRANT 0
- MENLO HS SRO REIMB 55,000
0370 CURRENT SERVICES
- ELECTIONS PROCESSING FEE 0 0
- DOCUMENT/ RESEARCH FEE 0 0
- MICROFILM 400 400
- PHOTOCOPY FEE 5,800 5,800
- ALARM MONITORING FEE 0 0
- FALSE ALARM FINES 0 0
- VEHICLE RELEASE 1,600 1,600
- POLICE REPORT 0 0
- FINGERPRINTING FEE 0 0
- SPECIAL SERVICES - POLICE 1,000 1,000
- ZONING, PLANNING & SUBDIVISION FEES 26,000 26,000
- USE AND OCCUPANCY FEE 0 0
- APPLICATION FEE 18,000 18,000
- INSPECTION FEE 0 0
- ENGINEERING PLANNING FEE 0 0
- SALES OF DOCUMENTS 0 0
- SALES OF EQUIPMENT 0 0
- POST OFFICE 52,000 52,000
- OTHER SERVICES 0 0
- SMIP ( EARTHQUAKES) 0 0
- DONATIONS - SPECIAL GIFTS 0 0
- PG& E UTILITIES 0 0
0380 MISCELLANEOUS REVENUE 5,000 5,000
0390 REIMBURSEMENTS
- BOOKING FEES 0 0
- PERS EQUITY DISTRIBUTION 0
- POST 18,000 18,000
- ERAF 0 0
- OTHER 32,000 32,000
TOTAL GENERAL FUND 4,616,401 894,143 1,704,779 7,215,323
OTHER
PROPERTY TAX - SPECIAL TAX 1,858,000 1,858,000
SALES TAX - TRANSPORTATION 180,000 180,000
INTEREST - TRANSPORTATION 0 0
GAS TAX - 2105 172,376 172,376
ROAD IMPACT FEES 1,158,328 1,158,328
DRAINAGE FUNDS 50,665 50,665
MIDDLEFIELD ROAD GRANTS 0 0
STATE COPS 100,000 100,000
TENNIS 7,000 7,000
PARK IMPROVEMENTS 0 0
PARK GRANTS 197,399 197,399
0
Town of Atherton FY 2005- 06 Adopted Budget Page 82
CAPITAL IMPR. 0 0
TOTAL OTHER REVENUES 3,066,994 649,775 7,000 3,723,769
TOTAL REVENUES W/ O INTEREST 7,683,395 1,543,918 1,711,779 10,939,092
LESS EXCLUSIONS
- CAPITAL OUTLAY 2,992,710 827,416 400,000 4,220,126
- FEDERAL / STATE MANDATES 0 0 0
NET REVENUES 4,690,685 716,502 1,311,779 6,718,966
69.8% 10.7% 19.5% 100.0%
INTEREST 209,438 31,992 58,571 300,000
TOTAL REVENUES 4,900,122 748,494 1,370,350 7,018,966
Click tabs to swap between content that is broken into logical sections.
Description
| Rating | |
| Title | Budget. 2005-2006. |
| Description | Harvested from the web on 8/13/07 |
| Transcript | Town of Atherton, California Adopted Budget for Fiscal Year 2005- 06 William R. Conwell, Mayor Charles Marsala, Vice- Mayor Alan B. Carlson, Councilmember James R. Janz, Councilmember Kathy McKeithen, Councilmember James H. Robinson, City Manager James H. Robinson City Manager 91 Ashfield Road Atherton, CA 94027 Phone: ( 650) 752- 0504 Fax: ( 650) 614- 1212 June 15, 2005 Dear Mayor and Members of the City Council: Transmitted herein is our proposed budget for FY 2005- 06. This document contains an estimate of revenues and appropriation requirements for FY 2005- 06 as well as an intermediate range financial plan for fiscal years 2005- 06 through 2009- 10. Financial Summary General Fund Revenues and Other Financing Sources General fund revenues and other financing sources are estimated to amount to $ 8,720,458 in FY 2005- 06. This represents an increase in revenues and other financing sources of $ 239,278 from the $ 8,481,180 we expect to realize in FY 2004- 05. The following is a description of key assumptions and estimates contained in the General Fund revenue forecast: • The Secured and unsecured tax roll will increase by 5.5 percent. • An operating transfer of $ 799,000 will be made from the Parcel Tax fund, an amount equivalent to the operating transfer of FY 2004- 05. • BFI franchise fees are proposed to be increased from 5 percent to 10 percent of the franchisee’s gross receipts thereby increasing franchise fees from $ 80,000 to $ 160,000. ( Due to the effect of more favorable refuse disposal charges negotiated with BFI in consideration for a contract extension, the additional franchise fees will be absorbed without necessitating an increase in residential or business refuse collection rates.) • For the second and final year Atherton’s motor vehicle license fee income will be $ 160,000 less than what constitutes a full- allocation of such revenues. This $ 160,000 reduction is pursuant to the provisions of Proposition 1A which restricted the State’s authority to redirect funds away from local government in Mayor and Council June 15, 2005 Page 2 of 5 exchange for the authority to make additional transfers of funds in FY 2004- 05 and 2005- 06. ( Note: The Governor has proposed repaying one- half of the VLF gap in FY 2005- 06, hence this budgetary reduction may not be necessary). • Real property transfer taxes are estimated to amount to $ 162,500. This estimate is $ 42,500 less than the FY 2004- 05 year- end projection of $ 205,000. ( The estimate for FY 2005- 06 is at the lower end of the range in property tax receipts during the past four years.) • Holbrook- Palmer Park facility rental fees are estimated at $ 225,000 a $ 50,000 reduction from the FY 2004- 05 approved budget due to a trend of declining rental activity that the Park has experienced during the past several years. ( The Public Works Department, in consultation with the Park and Recreation Commission, has been working on plans to improve the Park Pavilion.) • Intergovernmental revenue will amount to $ 303,166 or $ 14,084 less than the $ 317,000 received in FY 2004- 05. The FY 2005- 06 estimate for intergovernmental revenue is predicated upon the assignment of one police officer to the Santa Clara County REACT Task Force, one police officer assigned to the San Mateo County Narcotics Task Force and continued support from Sequoia Unified School District for the School Resource Officer Program at Menlo Atherton High School. General Fund Expenditures and other financing uses General Fund appropriations and other financing uses are recommended to be $ 8,641,945 in FY 2005- 06. This represents an increase of $ 724,642 over the $ 7,917,303 in projected expenditures for FY 2004- 05. Significant elements of the FY 2004- 05 general fund expenditure plan include: • An increase of $ 106,840 in pension benefit costs ( an increase of nine percent over projected FY 2004- 05 expenditures. • A reduction of appropriations for other employee benefits in the amount of $ 27,532 ( four percent) due to lower than expected increases in expenditures for health premiums that the City experienced in FY 2004- 05 as well as reductions in city staff. • An increase in appropriations for employee salaries of $ 90,701 or ( two percent of the City’s $ 4 million payroll) due to expected cost of living adjustments to employees net of reductions in funding for anticipated staffing vacancies. Mayor and Council June 15, 2005 Page 3 of 5 • An allowance of 2.5 percent growth in services and supplies, non- capitalized furniture and equipment and other non- payroll items. • A reduction of $ 15,000 in utilities expenses within the Public Works Department resulting from lower than expected growth in energy expenses during FY 2004- 05 • A reduction in $ 8,000 appropriations for contract services within Finance due to a reduced level of dependency upon external consulting resources for financial systems maintenance. • An increase in appropriations for fuel in the Police Department in the amount of $ 7,000 due to rising gasoline prices. • An appropriation in the amount of $ 5,000 for the installation on a trial basis burglar alarms at residential construction sites. Special Revenue and Capital Improvement Program Funds Total appropriations for the Capital Improvement Program in FY 2005- 06 are recommended to be $ 4,830,494. Significant elements of the Capital Improvement Program include: • $ 2.8 million in expenditures for street reconstruction, resurfacing and patching; • $ 466,000 in repairs to the Town’s drainage systems; • $ 237,000 in repairs and upgrades to the corporation yard, Pavilion and other town facilities; and, • $ 315,000 in capital improvement program management and allocated administrative costs. • Reimbursement to the General Fund in the amount of $ 355,000 for street operations and maintenance. Internal Service Funds As is consistent with the past two years, the Town will maintain three internal services funds: • Administrative Services; Mayor and Council June 15, 2005 Page 4 of 5 • Information Technology; and, • Equipment replacement. The total recommended appropriations for the Town’s internal services funds will amount to $ 505,762 an increase of three percent over FY 2004- 05 appropriations. Major elements of the expenditure plan for the Town’s internal services fund include: • The acquisition of two fully- equipped patrol sedans for the Police Department at a cost of $ 36,000 per vehicle; • $ 136,000 in expenditures for salaries and benefits; • The expenditure of $ 105,000 in contract services for: o Maintenance of the local area network; o Support and maintenance of the Town’s computer based general ledger, geographic information system, computer aided dispatching systems; o Assistance in replacing or upgrading computer hardware and software as needed; and, o Upgrading the Town website and enhancing network security. • An appropriation of $ 121,000 for liability insurance and liability claim payouts. Intermediate Range Financial Plan Our recommended budget also includes an estimate of revenues and expenditures for the years ended June 30th, 2005 through June 30th, 2010. This intermediate- range financial plan indicates that: • The General Fund balance for the year ended June 30th, 2005 is expected to amount to $ 6,621,177, an increase of $ 563,799 from the fund balance at the beginning of the year. • In FY 2005- 06 General Fund revenues and operating transfers will amount to $ 19,447 greater than recommended FY 2005- 06 appropriations. Additionally, the General Fund will carry over budgetary savings of $ 717,356 from FY 2004- 05. • At the end of FY 2005- 06, the General Fund balance will amount to $ 6,640,624 $ 1,773,929 greater than the minimum fund balance reserve requirements currently established by Council. Mayor and Council June 15, 2005 Page 5 of 5 • Given existing revenue and expenditure trends and assuming an average parcel tax operating transfer of $ 919,000 per year the General Fund balance for the year ended June 30th, 2010 is projected to be $ 6,070,871 or $ 1,204,176 greater than the minimum fund balance reserves and designations set by Council. Respectfully Submitted, James H. Robinson City Manager Town of Atherton FY 2005- 06 Recommended Budget Table of Contents GENERAL FUND............................................................................................................. 1 GENERAL FUND REVENUE SUMMARY.............................................................................. 2 GENERAL FUND REVENUE DETAIL .................................................................................. 5 SUMMARY OF GENERAL FUND EXPENDITURES BY DEPARTMENT .................................... 8 SUMMARY OF GENERAL FUND EXPENDITURES BY APPROPRIATION CATEGORY............ 11 GENERAL FUND INTERMEDIATE RANGE FINANCIAL PLAN............................................. 14 GENERAL FUND BALANCE............................................................................................. 16 DEPARTMENTAL BUDGET SCHEDULES........................................................................... 18 City Council .............................................................................................................. 19 City Manager ............................................................................................................ 22 City Attorney ............................................................................................................. 26 Finance Department ................................................................................................. 29 Building Department................................................................................................. 33 Police Department .................................................................................................... 37 Public Works Department......................................................................................... 43 INTERNAL SERVICE FUNDS .................................................................................... 49 SPECIAL REVENUE AND CAPITAL PROJECT FUNDS...................................... 51 AGENCY FUND............................................................................................................. 54 FINANCIAL SUMMARIES.......................................................................................... 56 REVENUE SUMMARY BY FUND ...................................................................................... 57 EXPENDITURE SUMMARY BY FUND................................................................................ 59 BUDGET SUMMARY ....................................................................................................... 61 SUPPLEMENTAL INFORMATION........................................................................... 62 LIST OF AUTHORIZED POSITIONS BY DEPARTMENT ....................................................... 63 SUMMARY OF AUTHORIZED POSITIONS BY DEPARTMENT.............................................. 64 TOWN OF ATHERTON SALARY SCHEDULE ..................................................................... 65 ATHERTON ASSESSED VALUATIONS 1991- 92 THROUGH FY 2004- 05 ........................... 66 PROPERTY TAX APPORTIONMENT SCHEDULE.................................................................. 67 SCHEDULE OF OPERATING TRANSFERS FY 2004- 05...................................................... 68 LEGISLATIVE ITEMS................................................................................................. 69 BUDGET RESOLUTION.................................................................................................... 70 APPROPRIATIONS LIMIT RESOLUTION............................................................................ 77 Town of Atherton FY 2005- 06 Adopted Budget Page 1 General Fund General Fund – The General Fund is the general operating fund of the Town. It is used to account for all financial resources except those that must be accounted for in another fund. The major revenue sources for this fund are property taxes, sales taxes, revenues from the other governmental agencies, fines and forfeitures and interest income. Expenditures are made for public safety, maintenance of road, drainage systems and parks, planning and building safety, operations of the post office and general administration. Town of Atherton FY 2005- 06 Adopted Budget Page 2 General Fund Revenue Summary The following table provides a summary of revenues by revenue classification for FY 2005- 06 along with a comparison to previous years. Additionally, immediately following this table is a pie chart that illustrates the proportion of revenues by revenue classification. Town of Atherton FY 2005- 06 Adopted Budget Page 3 2003- 04 2004- 05 2004- 05 2005- 06 Actual Budget Projected Estimate Taxes: Property $ 3,256,642 $ 3,060,516 $ 3,537,254 $ 3 ,651,651 Sales and Use 153,871 169,906 120,000 1 26,000 Other 922,798 893,010 800,500 8 30,760 Licenses & Permits 1,861,413 1,606,949 1,790,249 1 ,839,879 Fines & Forfeitures 71,230 50,000 36,201 3 5,000 Investment & Rental Income ( 11,674) 354,622 268,222 2 91,633 Revenue from Other Agencies 214,164 144,500 317,250 3 03,166 Charges for Services 362,720 401,900 300,257 3 36,208 Other Revenues 76,993 3,000 10,086 5 ,000 Subtotal Revenues 6,908,157 6,684,403 7,180,019 7,419,297 Interfund ( Operating) Transfers Capital Projects Cost Recovery 150,000 150,000 150,000 1 50,000 Police on the Street - - - - Special Tax Operating Transfer 799,000 799,000 799,000 7 99,000 Gas Tax/ Road Impact Xfr 200,000 352,161 352,161 3 52,161 Total Interfund tranfers 1,149,000 1,301,161 1,301,161 1,301,161 Total Revenues & Other FinancingSources $ 8,057,157 $ 7,985,564 $ 8,481,180 $ 8 ,720,458 Carryover from prior- year budget 548,894 82,600 170,968 717,356 Grand Total $ 8,606,051 $ 8,068,164 $ 8,652,148 $ 9 ,437,814 Revenue Source Town of Atherton Summary of General Fund Revenues and Other Financing Sources GENERAL FUND REVENUES AND OTHER FINANCING SOURCES Interfund Transfers 15% Other Taxes 10% Fines & Forfeitures 0% Other Revenues 0% Licenses & Permits 21% Property Tax 43% Sales and Use Tax 1% Intergovernmental 3% Charges for Services 4% Invest. & Rental Income 3% Town of Atherton FY 2005- 06 Adopted Budget Page 4 Town of Atherton FY 2005- 06 Adopted Budget Page 5 General Fund Revenue Detail The table on the following two pages provides an analysis of revenues by revenue line item for FY 2005- 06. For comparative purposes, similar budgetary and projected data is provided for FY 2003- 04. 2004- 05 2004- 05 2005- 06 Fund Account Budget Projected Estimated 1010 Secured Property Tax $ 2,569,763 $ 3,094,387 $ 3 ,208,784 1015 Unsecured Property Tax 359,404 307,726 3 07,726 1030 Supplemental Property Tax ( SB813) 100,000 100,000 1 00,000 1035 Homeowners PTR 31,349 35,141 3 5,141 Subtotal Property Tax 3,060,516 3,537,254 3,651,651 1110 Sales & Use Tax 91,466 65,000 6 8,250 1115 Public Safety Sales Tax 78,440 55,000 5 7,750 Subtotal Sales Taxes 169,906 120,000 126,000 1210 Franchise Tax -- PG& E 135,000 135,000 1 37,700 1211 Franchise Tax -- Cal Water 51,000 51,000 5 2,020 1212 Franchise Tax -- BFI 95,510 92,000 1 60,000 1215 Franchise Tax -- Cable 50,000 52,000 5 3,040 1220 Property Transfer Tax 140,000 205,000 1 62,500 1230 MVLF 420,000 264,000 2 64,000 1235 Off Highway MVLF 1,500 1,500 1 ,500 Subtotal Other Taxes 893,010 800,500 830,760 1310 Business Licenses 350,000 400,000 4 12,000 1315 Home Occupations 4,900 1,500 1 ,500 1320 Building Permits 1,125,249 1,285,999 1 ,324,579 1330 Encroachment Permits 125,000 100,000 1 00,000 1345 Landscape Fees 1,800 2,750 1 ,800 Subtotal Licenses and Permits 1,606,949 1,790,249 1,839,879 1410 Vehicle Code Fines 40,000 6,201 2 5,000 1430 Other Fines 10,000 30,000 1 0,000 Subtotal Fines & Forfeitures 50,000 36,201 35,000 1515 POST Reimbursement 18,000 18,000 1 8,000 1520 Equity Distribution - 32,555 - 1540 Other Reimb 44,000 32,000 3 2,000 1550 Grants - 4,539 - 1553 REACT Task Force - 38,629 9 0,000 1554 Federal SRO Grant 27,500 39,942 - 1555 Menlo HS SRO Reimb 55,000 55,000 5 5,000 1552 Narcotics Task Force - 96,585 1 08,166 Subtotal From Other Agencies 144,500 317,250 303,166 TOWN OF ATHERTON General Fund Revenue Detail Town of Atherton FY 2005- 06 Recommended Budget Page 6 2004- 05 2004- 05 2005- 06 Fund Account Budget Projected Estimated TOWN OF ATHERTON General Fund Revenue Detail 1610 Document/ Research Fee - 1611 Photocopy Fee 5,500 5,972 5 ,800 1612 Microfilm Fee - 400 4 00 1622 False Alarm Fee 4,000 100 - 1623 Vehicle Release 2,000 1,520 1 ,600 1627 Special Service Fee 1,400 457 1 ,000 1630 Post Office 52,000 52,000 5 2,000 1640 SMIP Fees - 5,808 5 ,808 1641 Application Fee 36,000 20,000 1 8,000 1644 Plan Check Fee 26,000 26,000 2 6,000 1645 Use & Occupancy Fee - - - 1660 Social Fees 180,000 114,000 1 36,800 1661 Meeting Fees 75,000 60,000 7 2,000 1662 Supervisory Fees 20,000 14,000 1 6,800 Subtotal Service Charges 401,900 300,257 336,208 1710 Interest Income 280,000 200,000 2 20,000 1722 ATT Cell Tower Lease 34,738 34,738 3 6,475 1726 Playschool Rental 33,484 33,484 3 5,158 1730 Parking Revenues 2,400 - - 1740 Equipment Rental 3,000 - - 1750 Sale of Property 1,000 - - Subtotal Use of Money & Prop. 354,622 268,222 291,633 1830 Donations - 1860 Miscellaneous Income 3,000 10,086 5 ,000 Subtotal Other Revenues 3,000 10,086 5,000 - - - Total General Fund 6,684,403 7,180,019 7 ,419,297 Town of Atherton FY 2005- 06 Recommended Budget Page 7 Town of Atherton FY 2005- 06 Adopted Budget Page 8 Summary of General Fund Expenditures by Department The following table provides a summary of expenditures by department for fiscal years 2003- 04 through 2005- 06. Located on the following page is a chart illustrating the relative share of general fund expenditures for each department recommended for FY 2005- 06. Town of Atherton FY 2005- 06 Adopted Budget Page 9 2003- 04 2004- 05 2004- 05 2005- 06 Department Actual Budget Projected Adopted 11 City Council $ 15,197 $ 20,174 $ 16,624 $ 2 0,535 12 City Manager 512,310 509,224 515,845 4 75,598 16 City Attorney 190,664 176,229 139,729 1 80,255 18 Finance 363,260 456,795 431,232 4 60,667 25 Building 875,547 983,235 975,320 1 ,042,371 40 Police 3,592,762 4,002,912 4,122,830 4 ,521,000 50 Public Works 1,625,034 1,821,973 1,634,801 1 ,900,584 Total Operating Expenditures 7,174,774 7,970,542 7,836,382 8 ,601,011 Interfund ( Operating) Transfers: Capital Projects Fund - - - - Vehicle Replacement Fund - - - - Public Facilities Fund - - - - - - - - Contingency 120,000 100,000 81,000 1 00,000 Total Expenditures $ 7,294,774 $ 8,070,542 $ 7,917,382 $ 8 ,701,011 Reserve for Economic Uncertainty - - - - Reserve for Building Inspection - - - - Grand Total $ 7,294,774 $ 8,070,542 $ 7,917,382 $ 8 ,701,011 Town of Atherton General Fund Expenditure Summary Town of Atherton FY 2005- 06 Adopted Budget Page 10 GENERAL FUND EXPENDITURES Finance 5% City Attorney 2% City Manager 5% Building 12% Police 53% City Council 0% Contingency 1% Public Works 22% 1 1 Percentages are rounded to the nearest whole number. Town of Atherton FY 2005- 06 Adopted Budget Page 11 Summary of General Fund Expenditures by Appropriation Category The table provides a summary of general fund expenditures by expenditure category. This table demonstrates that salaries and employee benefits consume the largest share of general fund resources. According to the chart on the subsequent page, employee salaries and benefits are projected to amount to 78% of total General Fund expenditures in FY 2005- 06. Town of Atherton FY 2005- 06 Adopted Budget Page 12 Town of Atherton General Fund Summary of General Fund Expenditures by Expenditure Category FY 2004 through 2006 FY 2003- 04 Actual FY 2004- 05 Budget FY 2004- 05 Projected FY 2005- 06 Adopted Salaries and Employee Benefits $ 5,532,430 $ 6,224,532 $ 6,283,491 $ 6,729,329 Contract Services 780,483 863,592 789,527 958,660 Supplies and Materials 204,403 179,744 170,251 204,545 General Expenses 263,751 248,092 207,037 220,525 Facility & Equip 71,081 89,234 38,737 101,040 Rents & Leases 26,050 24,900 6,892 27,537 Cost Allocation 296,576 340,448 340,448 359,375 Total $ 7,174,774 $ 7,970,542 $ 7,836,382 $ 8,601,011 Town of Atherton FY 2005- 06 Adopted Budget Page 13 2 FY 2005- 06 General Fund Appropriations by Category Salaries and Employee Benefits 75% Facility & Equip 1% Cost Allocation 7% Rents & Leases 0% General Expenses 3% Supplies and Materials 2% Contract Services 12% 2 Percentages are rounded to the nearest whole number Town of Atherton FY 2005- 06 Adopted Budget Page 14 General Fund Intermediate Range Financial Plan Our recommended budget also includes an estimate of revenues and expenditures for the years ended June 30th, 2005 through June 30th, 2010. These estimates are predicated upon an assumption that the electorate will approve a June 7th measure authorizing a renewal of the Atherton Special Tax. This intermediate- range financial plan indicates that: • The General Fund balance for the year ended June 30th, 2005 is expected to amount to $ 6,621,177, an increase of $ 563,799 from the fund balance at the beginning of the year. • In FY 2005- 06 General Fund revenues and operating transfers will amount to $ 19,447 greater than recommended FY 2005- 06 appropriations. Additionally, the General Fund will carry over budgetary savings of $ 717,356 from FY 2004- 05. • At the end of FY 2005- 06, the General Fund balance will amount to $ 6,640,624 $ 1,773,929 greater than the minimum fund balance reserve requirements currently established by Council. • Given existing revenue and expenditure trends and assuming an average parcel tax operating transfer of $ 919,000 per year the General Fund balance for the year ended June 30th, 2010 is projected to be $ 6,070,871 or $ 1,204,176 greater than the minimum fund balance reserves and designations set by Council. . Town of Atherton FY 2005- 06 Adopted Budget Page 15 Revenue Category FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010 Property Tax $ 3,537,254 $ 3,651,651 $ 3,650,717 $ 3,796,746 $ 3,948,615 $ 4,106,560 Sales Taxes 120,000 126,000 129,780 133,673 137,684 141,814 Other Taxes 800,500 830,760 1,043,990 1,085,750 1,129,180 1,174,347 Licenses and Permits 1,790,249 1,839,879 1,858,278 1,876,861 1,895,629 1,914,585 Fines and Forefietures 36,201 35,000 35,700 36,414 37,142 37,885 Aid from other Agencies 317,250 303,166 303,166 303,166 303,166 303,166 Service Charges 300,257 336,208 353,018 268,669 282,103 296,208 Use of Money and Property 268,222 291,633 320,796 352,876 388,164 426,980 Other Revenues 10,086 5,000 5,000 5,000 5,000 5,000 Subtotal Revenues $ 7,180,019 $ 7,419,297 $ 7,700,446 $ 7,859,155 $ 8,126,683 $ 8,406,546 Expenditure Category Contingency 81,000 100,000 100,000 100,000 100,000 100,000 Council 16,624 20,535 21,357 22,211 23,100 23,793 Manager 515,845 475,598 494,622 514,406 534,983 551,032 Attorney 139,729 180,255 189,268 198,731 208,668 215,554 Finance 431,232 460,667 479,094 498,257 518,188 533,733 Building 975,320 1,042,371 1,084,066 1,127,429 1,172,526 1,207,702 Police 4,122,830 4,521,000 4,723,840 4,912,793 5,109,305 5,262,584 Public Works 1,634,801 1,900,584 1,992,608 2,072,312 2,155,205 2,219,861 Subtotal Expenditures $ 7,917,382 $ 8,701,011 $ 9,084,854 $ 9,446,141 $ 9,821,974 $ 10,114,259 ( 737,362) ( 1,281,714) ( 1,384,408) ( 1,586,986) ( 1,695,291) ( 1,707,713) Add ( subtract) Operating Transfers In ( out) Parcel Tax 799,000 799,000 799,000 999,000 999,000 999,000 Gas Tax/ Road Impact Fees 352,161 352,161 352,161 352,161 352,161 352,161 CIP Support 150,000 150,000 150,000 150,000 150,000 150,000 Subtotal Operating Transfers 1 ,301,161 1,301,161 1,301,161 1,501,161 1,501,161 1,501,161 6,057,378 6,621,177 6,640,624 6,557,377 6,471,553 6,277,423 $ 6,621,177 $ 6,640,624 $ 6,557,377 $ 6,471,553 $ 6,277,423 $ 6,070,871 Insurance 500,000 500,000 500,000 500,000 500,000 500,000 Cash Flows and Contingencies 3,200,000 3,200,000 3,200,000 3,200,000 3,200,000 3,200,000 Building Inspections 604,903 604,903 604,903 604,903 604,903 604,903 Comensated Absences 561,792 561,792 561,792 561,792 561,792 561,792 $ 1,754,482 $ 1,773,929 $ 1,690,682 $ 1,604,858 $ 1,410,728 $ 1,204,176 $ 563,799 $ 19,447 $ ( 83,247) $ ( 85,825) $ ( 194,130) $ ( 206,552) General Fund Revenue and Expenditure Analysis Fiscal Years 2005 through 2010 Equals Unreserved/ Undesignated Fund Balance Increase ( Decrease) in Fund Balance Surplus Deficit of Revenues over Expenditures Ending Fund Balance Less Reserves and Designations: Beginning Fund Balance Town of Atherton FY 2005- 06 Adopted Budget Page 16 General Fund Balance For the year ended June 30th, 2005 the General Fund Balance is estimated to be $ 5.7 million. For comparative purposes, the following table provides a summary of the year-ending General Fund Balance for the years ended June 30th, 1995 through 2005. Town of Atherton FY 2005- 06 Adopted Budget Page 17 Atherton General Fund Balance Fiscal Year 1995- 96 through 2005- 06 - 2,000,000 4,000,000 6,000,000 8,000,000 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 Year Ended Fund Balance Town of Atherton FY 2005- 06 Adopted Budget Page 18 Departmental Budget Schedules The tables on the following pages provide an itemization of requested appropriations by department, line item and program. Town of Atherton FY 2005- 06 Adopted Budget Page 19 City Council Town of Atherton FY 2005- 06 Adopted Budget Page 20 Department Purpose The City Council consists of 5 members elected at large, on a non- partisan basis, and serves as the legislative and policy- making body of the Town. The City Council serves without pay or benefits. The City Council appoints a professional City Manager to serve at their pleasure. The City Council also appoints the City Attorney and all members of City Boards and Commissions. Department 11: City Council Account 2003- 04 Number Program Department Actual Budget Projected City Council ( 121) Total 3106 Prog./ Project Consultant $ - $ - $ - $ - - 3111 Equipment Maint. Other - - - - - 3123 Catering Services - - - - - 3150 Advertising/ Publishing 219 500 - 5 00 5 00 3165 Other Contract Services - - - - Contract Services 219 500 - 5 00 5 00 3201 Office Supplies 864 600 350 6 00 6 00 3260 Other Supplies & Matls - - - - - Supplies & Materials 864 600 350 6 00 6 00 3301 Insurance - - - - - 3302 Membership/ Dues 6,730 12,086 12,086 1 2,388 1 2,388 3303 Postage - - - - 3306 Travel & Meetings 2,539 3,000 2,800 3 ,000 3 ,000 3343 Boards & Commissions 987 1,000 - 1 ,000 1 ,000 3350 Special Events & Awards 2,870 2,000 400 2 ,000 2 ,000 General Expenses 13,126 18,086 15,286 1 8,388 1 8,388 3510 Building Improvements - - - - - Facility & Equipment - - - - - 3910 Administrative Services 320 320 320 3 39 3 39 3920 Computer Services Charge 668 668 668 7 08 7 08 Cost Allocation 988 988 988 1 ,047 1 ,047 City Council Total $ 15,197 $ 20,174 $ 16,624 $ 2 0,535 $ 2 0,535 2004- 05 2005- 06 Recommended Account Description Town of Atherton FY 2005- 06 Adopted Budget Page 21 Town of Atherton FY 2005- 06 Recommended Budget Page 22 City Manager Town of Atherton FY 2005- 06 Adopted Budget Page 23 Department Purpose The City Manager’s Office consists of three programs: Administration, Personnel and City Clerk. The current staffing level of three positions is proposed to be reduced to two and a half positions for FY 2005- 06: City Manager, Assistant to the City Manager, and half time staff person for the City Clerk’s office. The City Manager is responsible for management of all Town departments and services through providing direction to and administrative oversight of Town department heads. The City Manager is responsible for ensuring that policies, goals, and objectives set by the City Council are carried out in the most efficient and cost- effective manner, and through the means which provide the most benefit to the residents of the Atherton. This Program also coordinates intergovernmental relations, information technology needs for the Town, and produces the quarterly Town newsletter, the Athertonian. Furthermore, the office conducts a variety of surveys and research in support of Town operations and programs, and identifies areas which would benefit from increased efficiencies. The Personnel Program is managed by the Assistant to the City Manager, and is composed of human resources functions encompassing labor relations, including negotiation and administration of Memoranda of Understanding ( MOUs) with Town employee groups, recruitment, hiring, and background checks for Town employment ( except Police personnel), preparation and administration of employment policies and procedures, training programs for Town personnel, and administration of workers’ compensation and disability programs. The City Clerk Program is responsible for documentation and management of official legislative actions of the City Council and ensuring preservation of and pubic access to the official records of the Town. As such, the City Clerk prepares agendas, minutes and agenda packets for City Council meetings. The City Clerk also recruits for openings on Committees and Commissions and maintains the Roster of Public Officials. Local elections are conducted by the City Clerk, including the nomination process for City Council, local measures, and campaign filings. The City Clerk is also responsible for managing the Town’s general liability program through the Association of Bay Area Governments, and managing the Town’s website. Department 12 : City Manager 2003- 04 2004- 05 Account Account Description Programs Number Actual Budget Projected Admin. ( 121) Personnel ( 122) City Clerk ( 123) Department Total 3001 Regular Salaries $ 3 46,823 $ 322,230 $ 291,683 1 63,335 94,476 - 2 57,811 3002 Part- Time Permanent 6 72 1,573 - - 4 5,646 4 5,646 3005 Temporary Help 8 ,267 2,026 31,480 2 ,026 2 ,026 3006 Overtime - - - - - - - 3020 Medicare Insurance 5 ,422 5,035 5,167 2 ,368 1,370 - 3 ,738 3025 FICA 5 13 2,049 - - - 3030 PERS Retirement 4 3,473 57,538 61,329 3 3,304 19,264 - 5 2,568 3036 Group Term Life 5 07 560 5 60 3042 Health Insurance 2 8,053 33,196 29,780 1 3,187 14,499 - 2 7,686 3044 Dental Insurance 3 ,800 4,109 3,912 1 ,434 1,434 - 2 ,869 3045 Vision Insurance 8 82 1,172 1,348 4 94 494 - 9 89 3050 Workers Compensation 6 08 576 555 2 71 157 - 4 28 3051 Life Insurance 7 63 778 1,550 8 45 430 - 1 ,275 3035 Deferred Compensation 4 ,582 4,830 4,830 4 ,900 - - 4 ,900 3052 Disability Insurance 5 ,444 3,330 6,425 1 ,689 977 - 2 ,666 3061 Auto Allowance 4 ,760 4,800 4,800 4 ,800 - - 4 ,800 Salaries & Benefits 454,600 439,620 447,041 227,188 133,101 47,672 407,401 3111 Equipment Maintenance - Other 3 1 - - 3150 Advertising/ Publishing 9 ,979 9,600 9,600 7 ,600 1,500 1 ,700 1 0,800 3155 Tuition Reimbursement - Misc. 9 45 1,000 1,000 - 1,000 - 1 ,000 3156 Tuition Reimbursement - Mgmt. 6 18 2,000 2,000 - 2,000 - 2 ,000 3165 Other Contract Services 3 ,984 3,500 3,500 3 ,900 - - 3 ,900 Contract Services 15,526 16,100 16,100 11,500 4,500 1,700 1 7,700 3201 Office Supplies 1 ,194 1,250 1,000 5 00 250 5 00 1 ,250 3202 Subscriptions 1 63 310 310 - 250 1 10 3 60 3210 Training & Safety 5 00 500 400 2 50 250 - 5 00 3231 Computer Supplies - - - - - - - Supplies & Materials 1,857 2,060 1,710 750 750 610 2 ,110 3302 Membership/ Dues 6 ,999 9,150 9,150 2 ,300 6,500 4 50 9 ,250 3305 Communication 1 ,195 900 900 9 00 - - 9 00 3306 Travel & Meetings 2 ,792 3,850 3,400 2 ,100 750 7 50 3 ,600 3307 Transportation Expenses - - - - - - 2005- 06 Recommended Town of Atherton FY 2005- 06 Adopted Budget Page 24 Department 12 : City Manager 2003- 04 2004- 05 Account Account Description Programs Number Actual Budget Projected Admin. ( 121) Personnel ( 122) City Clerk ( 123) Department Total 2005- 06 Recommended 3340 Personnel Admin. 3 ,080 3,000 3,000 - 3,000 - 3 ,000 3350 Special Events & Awards 4 90 1,500 1,500 - 3,500 - 3 ,500 3351 Election Expense - 6,500 6,500 - - - - General Expenses 14,556 24,900 24,450 5,300 13,750 1,200 2 0,250 3513 Computer Equipment - - - - - - - 3514 Office Machines & Furnitures - - - - - - - Facility & Equipment - - - - - - - 3910 Administrative Services 1 9,479 20,063 20,063 2 1,267 - - 2 1,267 3920 Computer Services Charge 6 ,292 6,481 6,481 6 ,870 - - 6 ,870 Cost Allocation 25,771 26,544 26,544 28,137 - - 2 8,137 City Manager Total $ 5 12,310 $ 509,224 $ 515,845 $ 2 72,874 $ 152,101 $ 5 1,182 $ 4 75,598 Town of Atherton FY 2005- 06 Adopted Budget Page 25 Town of Atherton FY 2005- 06 Adopted Budget Page 26 City Attorney Town of Atherton FY 2005- 06 Adopted Budget Page 27 Department Purpose The City Attorney is the Chief Legal Officer of the Town, and is responsible for providing legal advice and representation to the City Council, Boards and Commissions and Town staff as required or permitted by law. The City Attorney is also responsible for assisting in the administration and enforcement of laws, regulations, and City programs. The Town of Atherton also uses outside legal Counsel for personnel matters and special litigation as needed. Department 16: City Attorney Account 2003- 04 2004- 05 2005- 06 Recommended Number Program Department Actual Budget Projected Legal Services ( 161) Total 3001 Regular Salaries $ - $ - $ - $ - $ - 3030 PERS Retirement - - - - Salaries & Benefits - - - - - 3102 City Attorney Retainer 8 2,500 9 4,500 9 0,000 96,863 96,863 3103 Attorney - Other legal 8 ,468 1 4,000 1 4,000 14,350 14,350 3104 Labor Relations Service 6 ,867 2 0,000 8 ,000 20,000 20,000 3105 Litigation Services 4 1,164 4 0,000 2 0,000 41,000 41,000 Contract Services 1 38,999 1 68,500 1 32,000 172,213 172,213 3202 Subscriptions - - - - - Supplies & Materials - - - - - 3302 Membership/ Dues - 5 00 5 00 500 500 3306 Travel & Meetings 1 ,000 1 ,000 1 ,000 1,000 1,000 3322 Liability Claims 4 5,589 1 ,000 1 ,000 1,000 1,000 General Expenses 46,589 2,500 2,500 2,500 2,500 3910 Administrative Services 2 ,150 2 ,215 2 ,215 2,348 2,348 3920 Computer Services Charge 2 ,926 3 ,014 3 ,014 3,195 3,195 Cost Allocation 5,076 5,229 5,229 5,543 5,543 City Attorney Total $ 1 90,664 $ 1 76,229 $ 1 39,729 $ 180,255 $ 180,255 Account Description Town of Atherton FY 2005- 06 Adopted Budget Page 28 Town of Atherton FY 2005- 06 Adopted Budget Page 29 Finance Department Town of Atherton FY 2005- 06 Adopted Budget Page 30 Department Purpose The Finance Department is organized according to the following core functions: Financial Planning and Analysis: Including preparation of the annual budget and interim range financial plan, reviewing and recommending implementation of actions to enhance revenues and expenditures where feasible and appropriate. Financial planning and analysis also includes liaison with the City Council, Audit Committee, City Manager and City department heads as well as managing the Town’s investments. Financial Accounting: Includes preparation of annual and monthly financial statements, and recording the financial statement impact of cash receipts and disbursements that occur throughout the year. Additional responsibilities include performing research as directed and coordinating the external audit. Cash Receipting and Disbursements: Includes processing of payroll, accounts payable preparation of the payroll processing as well as fixed asset accounting. Ancillary functions: Ancillary functions include, business license registration, and staffing of the post office and providing Records of the fiscal affairs of the Town are maintained by the Finance Department in a manner consistent with generally accepted management and accounting principles. Department 18: Finance Department Account 2003- 04 Number Actual Budget Projected Accounting & Finance ( 181) Post Office ( 182) Department Total 3001 Regular Salaries $ 226,453 249,313 212,015 $ 192,883 5 3,699 $ 2 46,582 3005 Temporary Help 15,391 18,000 40,126 22,500 1 8,000 4 0,500 3006 Overtime/ Court Time - - - - - - 3020 Medicare Insurance 3,270 3,615 3,074 1,941 7 79 2 ,720 3025 FICA 960 1,800 2,006 1,125 9 00 2 ,025 3030 PERS Retirement 28,393 44,537 38,862 27,301 1 0,949 3 8,250 3036 Group Term Life Insurance 167 45 3042 Health Insurance 20,039 33,596 28,692 15,027 1 3,747 2 8,773 3044 Dental Insurance 3,568 4,576 3,794 2,022 1 ,434 3 ,457 3045 Vision Insurance 611 874 971 478 4 94 9 73 3050 Workers Compensation 418 414 476 222 8 9 3 11 3051 Life Insurance 614 740 1,292 777 4 30 1 ,207 3052 Disability Insurance 2,845 4,032 4,078 2,166 8 69 3 ,034 Salaries & Benefits 302,729 361,497 335,433 266,442 1 01,390 3 67,832 3101 Audit & Financial 37,640 34,000 44,880 40,000 - 4 0,000 3111 Equipment Maint. Other 115 2,200 - - - - 3165 Other Contract Services 614 12,000 14,321 6,321 - 6 ,321 Contract Services 42,847 48,200 59,201 46,321 - 4 6,321 3201 Office Supplies 3,639 5,700 2,247 4,305 1 ,500 5 ,805 3202 Subscriptions 1,504 1,400 1,935 1,983 - 1 ,983 3210 Training & Safety 3,473 3,800 4,692 4,809 - 4 ,809 3260 Other Supplies & Matls - - - - - - Supplies & Materials 8,616 10,900 8,874 11,097 1 ,500 1 2,597 3302 Membership/ Dues 1,588 800 647 663 - 6 63 3303 Postage 7,480 9,800 5,395 5,530 - 5 ,530 3304 Utilities - - - - - - 3305 Communication - - 736 754 - 7 54 3306 Travel & Meetings 800 948 972 - 9 72 General Express 9,068 11,400 7,726 7,919 - 7 ,919 3403 Rent - Tools and Equipment 4,800 - - 4 ,800 4 ,800 3510 Building Improvements - - - - - 3514 Office Machines & Furniture - - - - - - Account Description Programs 2004- 05 2005- 06 Recommended Town of Atherton FY 2005- 06 Adopted Budget Page 31 Department 18: Finance Department Account 2003- 04 Number Actual Budget Projected Accounting & Finance ( 181) Post Office ( 182) Department Total Account Description Programs 2004- 05 2005- 06 Recommended Facility & Equipment - 4,800 - - 4 ,800 4 ,800 3910 Administrative Services 17,175 17,175 18,206 1 8,206 3920 Computer Services Charge 2,823 2,823 2,992 2 ,992 Cost Allocation - 19,998 19,998 21,198 - 2 1,198 Finance Total $ 363,260 $ 456,795 $ 431,232 $ 352,977 1 07,690 $ 4 60,667 Town of Atherton FY 2005- 06 Adopted Budget Page 32 Town of Atherton FY 2005- 06 Adopted Budget Page 33 Building Department Town of Atherton FY 2005- 06 Adopted Budget Page 34 Department Purpose The Building Department is responsible for the inspection of all privately funded construction within the Town. The major programs are Building Inspection and Planning. The Building Inspection Program consists of ( 1) checking building plans for consistency with Town ordinances and the building code, and ( 2) inspecting the construction for compliance with those plans and acceptable construction practices. The Planning Program primarily consists of ( 1) revising the Zoning Ordinance and General Plan, and ( 2) processing use permits and variances related to development review. Planning services are provided through a contractual arrangement. Department 25: Building Department Account 2003- 04 Number Programs Department Actual Budget Projected Building Inspection ( 125) Planning ( 126) Total 3001 Regular Salaries $ 403,936 $ 4 92,933 $ 485,364 $ 507,206 $ - $ 507,206 3005 Temporary Help - - - - 3006 Overtime/ Court Time 748 - - - - 3008 Compensation Payout - - - - 3020 Medicare Insurance 6,033 7 ,148 5,962 7,354 - 7,354 3025 FICA 256 - - - - 3030 PERS Retirement 80,534 8 8,058 88,270 103,419 - 103,419 3036 Group Term Life Ins. 253 260 260 3042 Health Insurance 42,676 6 1,088 53,150 58,465 - 58,465 3044 Dental Insurance 5,864 9 ,032 7,823 8,606 - 8,606 3045 Vision Insurance 976 1 ,451 1,668 1,835 - 1,835 3050 Workers Compensation 19,090 2 7,972 23,788 28,758 - 28,758 3051 Life Insurance 1,057 5 ,196 2,723 2,996 - 2,996 3052 Disability Insurance 6,551 7 ,973 8,341 8,204 - 8,204 3061 Auto Allowance 13,089 9 ,600 9,600 9,600 - 9,600 Salaries & Benefits 580,810 7 10,451 686,944 736,703 - 736,703 3108 Contract Planner 67,623 9 0,336 90,336 - 92,594 92,594 3109 Plan Reviewer - 3 8,000 31,000 31,775 - 31,775 3111 Equipment Maint. Other 825 - - - - - 3124 Custodial Services 2,268 2 ,117 2,617 2,682 - 2,682 3165 Other Contract Services 62,935 2 5,000 50,800 60,000 - 60,000 Contract Services 133,651 1 55,453 174,753 94,457 92,594 187,051 3201 Office Supplies 10,419 5 ,000 13,289 13,622 - 13,622 3203 Microfilms 6,611 1 0,857 2,757 2,826 - 2,826 3210 Training & Safety 112 8 4 1,308 1,340 - 1,340 Supplies & Materials 17,142 1 5,941 17,354 17,788 - 17,788 3302 Membership/ Dues 130 1 ,211 77 500 - 500 3304 Utilities 872 1 ,217 714 732 - 732 3305 Communication 2,575 2 ,464 3,135 3,214 - 3,214 3307 Transport Expenses - 4 ,155 - - - - General Expenses 3,577 9 ,047 3,926 4,446 - 4,446 Account Description 2004- 05 2005- 06 Recommended Town of Atherton FY 2005- 06 Adopted Budget ` Page 35 Department 25: Building Department Account 2003- 04 Number Programs Department Actual Budget Projected Building Inspection ( 125) Planning ( 126) Total Account Description 2004- 05 2005- 06 Recommended 3401 Rent - Facilities 1,786 - - - - - Rents & Leases 1,786 - - - - - 3910 Administrative Services 33,569 3 3,569 33,569 35,583 - 35,583 3915 Code Enforcement Direct Charge 50,000 5 0,000 50,000 51,500 - 51,500 3916 Town Arborist Direct Charge 46,238 - - - - 3920 Computer Services Charge 8,774 8 ,774 8,774 9,300 - 9,300 Cost Allocation 138,581 9 2,343 92,343 96,384 - 96,384 Building Department Total $ 875,547 $ 9 83,235 $ 975,320 $ 949,777 $ 92,594 $ 1,042,371 Town of Atherton FY 2005- 06 Adopted Budget ` Page 36 Town of Atherton FY 2005- 06 Adopted Budget Page 37 Police Department Town of Atherton FY 2005- 06 Adopted Budget Page 38 Department Purpose The Atherton Police Department provides public safety and strives to reduce crime through prevention, detection and apprehension; provides for the safe and orderly movement of vehicular traffic through traffic enforcement, accident prevention and investigation; to provide public safety through regulation and control of hazardous situations; to recover lost and stolen property; and prevent crime through programs reflecting community needs. The Police Department provides 24- hour a day, 365 days a year response to calls for police service to safeguard the community from crime and instill a feeling of security among citizens, to deter crime and apprehend offenders. Atherton residents enjoy a three minute or less response times to emergency calls for service. The Police Department emphasizes a strong Police/ Community partnership through innovative volunteer programs such as The Crime Prevention Task Force, Disaster Program, Reserve Police Officer, and the Police Explorer Scout program. The Police Department is composed of four sections: Administration, Patrol, Investigations, and Communications. The Chief of Police oversees the operation of the entire department and the Operations Lieutenant provides administrative support to each of the sections. Program Purpose The Administration Program is responsible for efficiently managing all Department programs by developing policy, short and long term planning, implementing organizational tasks, and managing the Department financial plan. The program supports responsive, effective and efficient community- oriented police services. Direction of Department operations will be consistent with Town Council policies and community safety needs, especially in the areas of open communication with the public; responsive crime suppression and prevention programs; directed traffic enforcement to promote safe and orderly traffic flow on Town streets; and comprehensive disaster preparedness. The Patrol Program provides seven days per week, 24 hours per day response and police assistance on calls for service. The program provides preventive and enforcement actions designed to increase community safety through directed patrol and crime suppression activities. The Investigations Program provides thorough and complete follow- up police services for victims of criminal acts; identifies and obtains complaints against offenders; investigates narcotics and vice activities; aids in property recovery and return to rightful owners; provides diversion and counseling to local youth in a preventive mode. The Records and Communications Program processes all police reports; provides records information, fingerprinting, and other services to the public; and manages the Town of Atherton FY 2005- 06 Adopted Budget Page 39 communications center, which is designated as a Public Safety Answering Point ( PSAP), staffed 24 hours each day, seven days each week. The program is also responsible for answering calls for police service, processing 9- 1- 1 emergency calls, forwarding emergency medical and fire emergency calls to San Mateo County Communications, and providing after- hours dispatch for Public Works calls for service. Department 40: Police Account 2003- 04 2004- 05 2005- 06 Recommended Number Department Actual Budget Projected Patrol ( 141) Traffic ( 144) Invest. ( 142) Dispatch ( 143) Admin ( 140) Total 3001 Regular Salaries $ 1,641,502 $ 1,690,165 $ 1,790,969 $ 1,352,125 $ 1 06,917 1 91,150 $ - $ 312,628 $ 1,962,821 3002 Part- time Permanent 28,675 28,293 28,293 - - - - 29,566 2 9,566 3003 Dispatcher Salaries 338,447 331,764 325,131 - - - $ 361,707 - 3 61,707 3004 Reserves Salaries 13,213 10,000 13,333 10,000 - - - - 1 0,000 3005 Temporary Help 83,606 62,667 62,667 - - - 65,487 - 6 5,487 3006 Overtime/ Court Time 96,152 108,000 144,000 100,000 - 8 ,000 - - 1 08,000 3007 Reimbursed Salaries 6,514 - 644 - - - - - - 3008 Compensation Payout 326 - - - - - - - - 3020 Medicare Insurance 25,666 29,725 33,573 21,781 1 ,550 2 ,772 6,059 4,147 3 6,309 3025 FICA 4,480 6,271 3,559 - - - 2,947 1,330 4 ,277 3030 PERS Retirement 438,372 723,441 755,784 550,214 3 9,163 7 0,016 76,846 99,659 8 35,898 3035 Deferred Compensation 7,480 - 7,700 - - - 7,800 - 7 ,800 3040 Cafeteria Insurance 16,986 - 19,449 14,000 2 ,000 4,800 - 2 0,800 3042 Health Insurance 191,087 270,796 212,739 149,985 8 ,268 1 4,104 42,173 22,959 2 37,489 3044 Dental Insurance 29,270 40,642 30,024 24,383 1 ,434 1 ,434 7,171 2,869 3 7,292 3045 Vision Insurance 3,293 6,478 3,640 8,404 4 94 4 94 7,171 989 1 7,553 3050 Workers Compensation 75,784 82,304 84,551 66,769 4 ,752 8 ,497 694 11,400 9 2,112 3051 Life Insurance 4,299 5,763 10,935 7,312 4 30 8 60 2,581 1,275 1 2,459 3052 Disability Insurance 18,693 19,097 30,647 15,532 1 ,106 1 ,976 4,321 2,652 2 5,587 3060 Uniforms 27,700 24,825 25,538 17,213 1 ,013 2 ,025 4,275 2,025 2 6,550 3070 Education 2,055 3,160 3,160 3,160 - - - - 3 ,160 Salaries & Benefits 3,053,600 3,443,391 3,586,335 2,340,878 1 67,127 3 01,329 594,032 491,499 3 ,894,865 3110 Equipment Maint. Vehicle 57,141 40,051 47,853 48,972 - - - 80 4 9,053 3111 Equipment Maint. Other 8,821 10,003 4,144 9,170 - 2 73 810 - 1 0,253 3120 Building Security - 350 - 359 - - - - 3 59 3122 Facility Repair - 2,000 288 2,050 - - - - 2 ,050 3124 Custodial Services 6,999 7,108 6,840 7,286 - - - - 7 ,286 3152 Employee Assistance - 304 - 312 - - - - 3 12 3153 Booking Fees 10,302 8,900 7,541 9,123 - - - - 9 ,123 3154 Citation Processing 883 1,109 1,673 1,136 - - - - 1 ,136 Account Description TOWN OF ATHERTON General Fund Fiscal Year 2005- 06 Budget Programs Town of Atherton FY 2005- 06 Adopted Budget Page 40 Department 40: Police Account 2003- 04 2004- 05 2005- 06 Recommended Number Department Actual Budget Projected Patrol ( 141) Traffic ( 144) Invest. ( 142) Dispatch ( 143) Admin ( 140) Total Account Description Programs 3165 Other Contract Services 144,324 123,664 145,663 15,759 - 1 8,789 32,976 84,230 1 51,755 Contract Services 228,470 193,489 214,003 94,167 - 1 9,062 33,787 84,310 2 31,326 3201 Office Supplies 4,613 4,288 3,323 4,145 - - 35 216 4 ,395 3202 Subscriptions 646 833 643 649 - - - 205 8 54 3210 Training & Safety 7,986 8,358 9,013 6,148 - 1 ,381 1,039 - 8 ,567 3211 Training - POST 15,980 17,972 18,799 13,659 - 2 40 3,228 1,295 1 8,421 3220 Crime Prevention Task Force 42 150 - 154 - - - - 1 54 3221 K- 9 Expenses 8,001 3,300 7,708 3,383 1 ,500 - - - 4 ,883 3230 Computer Software 124 391 - 195 - 1 54 - 51 4 00 3244 Construction - - - - - - - - - 3250 Vehicle Supplies 21,102 1,222 95 991 - 5 - 256 1 ,252 3252 Gas & Oil 30,350 24,038 26,000 30,021 1 ,538 - 80 - 3 1,639 3260 Other Supplies & Materials 12,883 13,741 13,527 13,307 - - 777 - 1 4,084 Supplies & Materials 101,727 74,293 79,107 72,652 3 ,038 1 ,779 5,158 2,024 8 4,650 3302 Membership/ Dues 2,658 1,937 2,051 - - - 323 1,663 1 ,986 3304 Utilities 22,731 19,004 19,041 553 - - - 18,925 1 9,479 3305 Communication 39,255 33,900 35,463 8,264 - 1 80 14,730 11,574 3 4,748 3306 Travel & Meetings 1,898 2,755 4,059 172 - 1 ,065 38 1,549 2 ,824 3350 Special Events & Awards 1,206 1,303 729 1,230 - - - 106 1 ,336 General Expenses 67,748 58,899 61,343 10,219 - 1 ,245 15,091 33,816 6 0,372 3403 Rent - Tools & Equipment 4,863 5,500 3,009 5,637 - - - - 5 ,637 Rents & Leases 4,863 5,500 3,009 5,637 - - - - 5 ,637 3501 Non- Cap Off Mach & Furniture 2,303 3,541 - 1,511 - - - 2,118 3 ,629 3503 Non- Cap Tools & Equipment 6,402 9,852 7,263 10,099 - - - - 1 0,099 3504 Misc. Capital Outlay 1,043 2,824 - 1,511 - - 1,384 - 2 ,895 3510 Building Improvements 3,042 3,266 - 3,347 - - - - 3 ,347 3511 Machinery & Equipment 18,962 28,470 9,645 18,363 - 5 15 4,943 5,060 2 8,882 3512 Vehicles & Accessories 1,168 566 1,117 454 - - - 126 5 80 3513 Computer Equipment 802 295 2,027 985 - - - 5,200 6 ,185 3514 Office Machines & Furniture 12,860 20,120 576 20,623 - - - - 2 0,623 Facility & Equipment 46,582 68,934 20,628 56,893 - 5 15 6,327 12,505 7 6,240 Town of Atherton FY 2005- 06 Adopted Budget Page 41 Department 40: Police Account 2003- 04 2004- 05 2005- 06 Recommended Number Department Actual Budget Projected Patrol ( 141) Traffic ( 144) Invest. ( 142) Dispatch ( 143) Admin ( 140) Total Account Description Programs 3910 Administrative Services 32,682 33,603 33,603 - - - - 35,619 3 5,619 3920 Computer Services Charge 57,090 58,803 58,803 - - - - 62,331 6 2,331 3930 Equipment Replacement Charge - 66,000 66,000 - - - - 69,960 6 9,960 Cost Allocation 89,772 158,406 158,406 - - - - 167,910 1 67,910 Police Total $ 3,592,762 $ 4,002,912 $ 4,122,830 $ 2,580,446 $ 1 70,165 $ 3 23,930 $ 654,394 $ 792,065 $ 4 ,521,000 Town of Atherton FY 2005- 06 Adopted Budget Page 42 Town of Atherton FY 2005- 06 Adopted Budget Page 43 Public Works Department Town of Atherton FY 2005- 06 Adopted Budget Page 44 Department Purpose To ensure the preservation, safety, attractiveness and efficient operation of Town infrastructure, including: • Streets • Drainage systems • Parks • Buildings • Traffic control devices and features The Public Works Department is comprised of Administration, Maintenance, and Park Program divisions, working interactively to carry out the following programs: • Traffic, records, administration and miscellaneous, including solid waste program • Capital Improvement Support • Permits and Controls, including abatements • Right- of- way trees and landscaping • Park programs, including tennis • Parks • Public Buildings • Weed, litter and brush control • Streets • NPDES and drainage Department 50: Public Works 2003- 04 2004- 05 Account Programs Number Actual Budget Projected Admin, Permits & and CIP Support ( 550) Park Programs ( 558) Park Maintenance ( 557) Public Buildings ( 559) Weeds, Litter Trees Streets & Drainage ( 553) Department Total 3001 Regular Salaries $ 774,014 $ 802,502 $ 790,290 $ 278,313 $ 8 0,369 $ 6 7,915 $ 105,842 $ 293,415 $ 825,853 3002 Part- time Permanent 1,715 - - - - - 3005 Temporary Help 77,074 100,880 98,000 4 0,000 1 0,000 10,880 40,000 100,880 3006 Overtime/ Court- time 9,866 6,100 6,100 2 ,200 200 3,700 6,100 3010 Standby Pay 14,554 12,913 12,913 8 ,030 588 4,295 12,913 3020 Medicare Insurance 10,127 12,630 11,459 4,036 2 ,150 9 85 1,411 4,255 12,836 3025 FICA 2,986 - 7,840 - - - - 3030 PERS Retirement 106,267 155,607 143,718 56,748 3 0,235 1 3,848 17,384 59,827 178,042 3042 Health Insurance 73,163 107,907 87,042 19,786 1 6,225 5 ,072 24,600 38,545 104,228 3044 Dental Insurance 14,074 18,063 14,343 4,303 2 ,869 1 ,434 3,011 5,737 17,353 3045 Vision Insurance 2,404 3,036 3,319 960 4 66 1 90 782 1,236 3,634 3050 Workers Compensation 33,784 30,268 26,234 462 3 ,856 3 ,723 5,335 17,353 30,729 3051 Life Insurance 2,297 3,178 4,678 1,705 8 60 4 30 1,026 1,721 5,742 3052 Disability Insurance 12,414 14,089 15,200 4,501 2 ,398 1 ,098 1,574 4,746 14,318 3060 Uniforms 3,572 - 4,200 2,250 1 ,500 7 50 - 3,000 7,500 3061 Auto Allowance 2,380 2,400 2,400 2,400 - - - - 2,400 Salaries & Benefits 1,140,691 1,269,573 1,227,737 375,465 1 91,159 105,446 172,630 477,829 1,322,528 3107 Contract Engineering 725 2,000 400 2,000 0 0 0 0 2,000 3110 Equipment Maint. Vehicle 3,742 2,300 3,785 0 0 1,000 0 3,000 4,000 3111 Equipment Maint Other 4,114 12,150 6,641 1,500 150 2,000 2,600 2,800 9,050 3122 Facility Repair 11,850 7,400 11,000 0 1,000 2,000 9,600 400 13,000 3124 Custodial Services 3,311 4,000 5,632 2,000 1,500 0 0 2,000 5,500 Account Description 2005- 06 Recommended TOWN OF ATHERTON General Fund Fiscal Year 2005- 06 Budget Town of Atherton FY 2005- 06 Adopted Budget Page 45 Department 50: Public Works 2003- 04 2004- 05 Account Programs Number Actual Budget Projected Admin, Permits & and CIP Support ( 550) Park Programs ( 558) Park Maintenance ( 557) Public Buildings ( 559) Weeds, Litter Trees Streets & Drainage ( 553) Department Total Account Description 2005- 06 Recommended 3130 Tree Maintenance 10,114 50,000 17,787 0 0 10,500 0 41,000 51,500 3131 Grounds Maintenance 11,087 12,000 16,401 0 0 16,000 0 0 16,000 3132 Right of Way Maintenance 1,975 - - 0 0 0 0 0 - 3134 Contract Landscape Maint. 79,511 67,000 45,231 0 0 27,000 0 38,300 65,300 3136 Traffic Maintenance 9,538 15,000 22,615 0 0 0 0 18,500 18,500 3150 Advertising & Publishing 13,161 19,000 11,025 2,000 17,000 0 0 0 19,000 3151 Instruction & Training - 1,500 633 500 500 0 0 500 1,500 3161 Inspection & Testing 3,785 13,000 9,079 18,000 0 500 0 500 19,000 3165 Other Contract Services 67,858 76,000 43,241 10,000 1,000 2,000 8,200 58,000 79,200 Contract Services 220,771 281,350 193,470 36,000 2 1,150 61,000 20,400 165,000 303,550 3201 Office Supplies 4,029 5,050 3,881 4,000 500 500 0 400 5,400 3210 Training & Safety 4,341 1,200 3,420 500 700 700 0 1,600 3,500 3230 Computer Software 627 3,000 629 1,700 0 0 0 0 1,700 3231 Computer Supplies 1,405 2,100 2,075 2,000 100 300 0 300 2,700 3240 Building Supplies 8,694 10,500 10,455 500 5,000 2,500 5,000 500 13,500 3242 Landscaping Supplies 6,834 6,700 5,213 0 1,000 5,000 0 1,500 7,500 3244 Construction Materials 36,318 34,500 24,452 0 3,000 10,000 4,000 19,000 36,000 3251 Minor Tools & Equip 1,964 5,000 5,839 500 800 700 0 3,600 5,600 3252 Gas & Oil 9,663 6,900 5,895 400 100 1,500 0 7,000 9,000 3260 Other Supplies & Materials 322 1,000 997 500 1,000 300 0 100 1,900 Supplies & Materials 74,197 75,950 62,856 10,100 1 2,200 21,500 9,000 34,000 86,800 3302 Membership/ Dues 3,659 4,525 3,529 3,700 0 200 0 500 4,400 3303 Postage - 700 - 300 500 0 0 0 800 3304 Utilities 83,808 100,700 74,605 3,000 15,000 5,000 1,500 60,000 84,500 3305 Communication 17,999 12,960 11,756 2,500 7,500 500 0 2,000 12,500 3306 Travel & Meetings 3,102 3,600 1,545 1,200 0 200 0 2,200 3,600 3307 Transport Expenses 519 775 371 500 50 100 0 200 850 General Expenses 109,087 123,260 91,806 11,200 2 3,050 6,000 1,500 64,900 106,650 Town of Atherton FY 2005- 06 Adopted Budget Page 46 Department 50: Public Works 2003- 04 2004- 05 Account Programs Number Actual Budget Projected Admin, Permits & and CIP Support ( 550) Park Programs ( 558) Park Maintenance ( 557) Public Buildings ( 559) Weeds, Litter Trees Streets & Drainage ( 553) Department Total Account Description 2005- 06 Recommended 3403 Rent - Tools & Equipment 19,401 19,400 3,883 0 1,500 400 0 20,000 21,900 Rents & Leases 19,401 19,400 3,883 - 1 ,500 400 - 20,000 21,900 Town of Atherton FY 2005- 06 Adopted Budget Page 47 Department 50: Public Works 2003- 04 2004- 05 Account Programs Number Actual Budget Projected Admin, Permits & and CIP Support ( 550) Park Programs ( 558) Park Maintenance ( 557) Public Buildings ( 559) Weeds, Litter Trees Streets & Drainage ( 553) Department Total Account Description 2005- 06 Recommended 3510 Building Improvements 6,590 8,000 77 0 5,000 1,500 3,000 500 10,000 3511 Machinery & Equipment 7,413 7,000 9,704 0 2,000 4,000 0 2,000 8,000 3513 Computer Equipment 2,963 500 - 0 0 0 0 0 - 3514 Office Machines & Furniture 7,533 - 8,328 1,000 0 500 0 500 2,000 Facility & Equipment 24,499 15,500 18,109 1,000 7 ,000 6,000 3,000 3,000 20,000 3910 Administrative services 18,311 18,861 18,861 19,993 - - - - 19,993 3920 Computer charges 18,077 18,079 18,079 19,164 - - - - 19,164 3930 Equipment Replacement Charges - - - - - - - - Cost Allocation 36,388 36,940 36,940 39,156 - - - - 39,156 Public Works Total $ 1,625,034 $ 1,821,973 $ 1,634,801 $ 472,921 $ 2 56,059 $ 2 00,346 $ 206,530 $ 764,729 $ 1,900,584 Town of Atherton FY 2005- 06 Adopted Budget Page 48 Town of Atherton FY 2005- 06 Adopted Budget Page 49 Internal Service Funds Internal Service Funds – Used to account for the financing of services provided by one department to other departments on a cost reimbursement basis. As is consistent with FY 2004- 05, the Town will maintain three internal service funds in FY 2005- 06: administrative services, fleet management and information technology. ( The workers’ compensation internal service fund was eliminated in FY 2003- 04.) Internal Service Funds Account Number Account Description Admin Services ( 612) Fleet Mgmt. ( 610) Computer Services ( 611) ISF Total Admin Services ( 612) Fleet Mgmt. ( 610) Computer Services ( 611) ISF Total Admin Services ( 612) Fleet Mgmt. ( 610) Computer Services ( 611) ISF Total 3001 Regular Salaries $ 78,731 $ - $ - $ 78,731 $ 73,795 $ - $ - $ 73,795 $ 77,868 $ - $ - $ 77,868 3005 Temporary Help $ 7,843 $ 33,000 33,000 3020 Medicare Insurance 1,142 - - 1,142 1,070 - - 1,070 859 - - 859 3030 PERS Retirement 14,064 - - 14,064 13,497 - - 13,497 12,079 - - 12,079 3036 Group Term Life Ins. 52 3042 Health Insurance 10,609 - - 10,609 12,363 - - 12,363 9,086 - - 9,086 3044 Dental Insurance 1,445 - - 1,445 769 - - 769 1,092 - - 1,092 3045 Vision Insurance 276 - - 276 265 - - 265 307 - - 307 3050 Workers Compensation 131 - - 131 122 - - 122 98 - - 98 3051 Life Insurance 830 - - 830 453 - - 453 381 - - 381 3052 Disability Insurance 1,273 - - 1,273 1,419 - - 1,419 958 - - 958 Salaries & Benefits 108,501 - - 108,501 111,649 - - 103,754 135,729 - - 135,729 3110 Equipment Maint. Other 12,240 14,684 24,000 50,924 12,000 2,000 18,539 32,539 12,500 4,000 19,002 35,502 3124 Custodial Services 4,284 - - 4,284 4,788 - - 4,788 4,908 - - 4,908 3152 Employee Assistance 3,060 - - 3,060 3,093 - - 3,093 3,171 - - 3,171 3165 Other Contract Services 2,856 - 52,800 55,656 2,756 - 52,800 55,556 10,825 - 66,120 76,945 Contract Services 22,440 14,684 76,800 113,924 22,637 2,000 71,339 95,976 31,404 4,000 85,122 120,526 - 3201 Office Supplies 8,160 - - 8,160 4,868 - 4,868 4,990 - - 4,990 3231 Computer Supplies - - 325 325 47 - 47 48 - - 48 Supplies & Materials 8,160 - 325 8,485 4,915 - - 4,915 5,038 - - 5,038 3303 Postage - - - - 3,763 - - 3,763 3,857 - - 3,857 3304 Utilities 8,160 - - 8,160 10,492 - - 10,492 10,754 - - 10,754 3305 Communication 4,080 - - 4,080 4,919 - - 4,919 5,042 - - 5,042 3321 Liability Insurance 106,000 - - 106,000 106,183 - - 106,183 109,000 - - 109,000 3322 Liability Claims 12,000 - - 12,000 - - - - 12,300 - - 12,300 General Expenses 130,240 - - 130,240 125,357 - - 125,357 140,953 - - 140,953 3403 Rent - Tools & Equipment 204 - - 204 805 - 805 825 - - 825 Rents & Leases 204 - - 204 805 - - 805 825 - - 825 3513 Computer Equipment 18,360 - 27,500 45,860 10,856 - 27,500 38,356 1,127 - 27,500 28,627 3514 Vehicles & Accessories - 84,169 - 84,169 2,013 66,000 - 68,013 2,064 72,000 - 74,064 Facility & Equip. 18,360 84,169 27,500 130,029 12,869 66,000 27,500 106,369 3,191 72,000 27,500 102,691 Fund Total $ 287,905 $ 98,853 $ 104,625 $ 491,383 $ 278,232 $ 68,000 $ 98,839 $ 437,176 $ 317,140 $ 76,000 $ 112,622 $ 505,762 Fund 2004- 05 Budget 2004- 05 Estimate 2005- 06 Recommended Town of Atherton FY 2005- 06 Adopted Budget Page 50 Town of Atherton FY 2005- 06 Adopted Budget Page 51 Special Revenue and Capital Project Funds Special Revenue Funds – Used to account for the proceeds of specific revenue sources ( other than major capital projects) that are legally restricted to expenditures for specific purposes. Capital Project Funds – Used to account for financial resources to be used for the acquisition or construction of major capital facilities. Special Revenue Funds Account Line Item Description Number Tennis Library Law Tennis Library Law Tennis Library Law Enforcement Total Enforcement Total Enforcement Total 3001 Regular Salaries $ - $ - $ 100,000 $ 100,000 $ - $ - $ 100,000 $ 100,000 $ - $ - $ 1 00,000 $ 100,000 3005 Temporary Help - - - 1,000 311 - 1,311 4,000 $ 325 - 4,325 3006 Overtime - - - - - - - - - - - 3020 Medicare Insurance - - - - 103 - 103 107 - - 107 3025 Fica - - - - 441 - 441 460 - - 460 3050 Workers Compensation - - - - 21 - 21 21 - - 21 Salaries & Benefits - - 100,000 100,000 1,564 311 100,000 101,875 4,589 325 100,000 104,914 3111 Equipment Maint. Other - - - - - - - - - - - 3122 Facility Repair - 7,500 - 7,500 - 132 - - - 136 - 136 3124 Custodial Services - 4,920 - 4,920 - 4,920 - 4,920 - 5,068 - 5,068 3152 Employee Assistance - - - - - - - - - - - 3165 Other Contract Services - 1,000 - 1,000 49 11,184 - 11,233 20,000 36,520 - 56,520 Contract Services - 13,420 - 13,420 49 16,236 - 16,153 20,000 41,723 - 61,723 3201 Office Supplies - - - - - - - - - - - 3240 Building Supplies - 1,750 - 1,750 411 - 1,750 423 7,500 - 7,923 3513 Computer Equipment - 15,300 - 15,300 - - - - - - - 3244 Construction Materials - 200 - 200 - 49 - 49 - 51 - 51 3260 Other Supplies and Materials - - - - - - - - 11,100 - 11,100 Supplies & Material - 17,250 - 17,250 411 49 - 1,799 423 18,651 - 19,074 3303 Postage - - - - - - - - - - - 3304 Utilities - 7,200 - 7,200 - 7,325 - 7,325 - 7,545 - 7,545 3305 Communication - - - - - - - - - - - 3320 Property Taxes - - - - - - - - - - - 3321 Liability Insurance - - - - - - - - - - - 3322 Liability Claims - - - - - - - - - - - General Expenses - 7,200 - 7,200 - 7,325 - 7,325 - 7,545 - 7,545 3403 Rent - Tools & Equipment - - - - - - - - - - - Rents & Leases - - - - - - - - - - - - 3513 Office Machines and Furniture - 12,000 - 12,000 - - - - - 2,800 - 2,800 3514 Vehicles & Accessories - - - - - - - - - - - - Facility & Equipment - 12,000 - 12,000 - - - - - 2,800 - 2,800 Total $ - $ 49,870 $ 100,000 $ 149,870 $ 2,024 $ 23,921 $ 100,000 $ 127,152 $ 25,013 $ 71,044 $ 100,000 $ 196,056 2004- 05 Budget 2005- 06 Recommended Fund 2004- 05 Estimated Fund Town of Atherton FY 2005- 06 Adopted Budget Page 52 105 201 202 203 210 211 401 402 403 Project Description Tennis Parcel Tax Measure A Gas Tax Road Impact State Park Grants Capital Imp. Drainage Ath. Chan. District Subtotal for Project FY 2003- 04 Carryover Projects Selby Lane Reconstruction $ 752,033 $ 4 95,071 $ 252,896 $ 1,500,000 2005 Street Reconstruction Phase 2 758,380 1 41,620 900,000 Upper Atherton Channel Repairs 3 90,000 390,000 Park Corparation Yard Remodel 23,264 26,736 50,000 Town Hall Facility Planning 45,000 - 45,000 160 Watkins Repairs/ Rennovations 30,000 30,000 FY 2004- 05 Current Projects 2005 Street Patch, Seal & Overlay 5 0,000 1 00,000 150,000 2005 Street Reconstruction Phase 3 64,500 1 05,500 6 30,000 800,000 Marsh Road/ Channel Design 2 5,000 25,000 2006 Drainage Design 55,000 55,000 Pavilion Upgrades 170,000 170,000 Admin and Ancillary Expenses NPDES Charges ( C/ CAG & SWQCB)) 21,394 21,394 Congestion Relief ( C/ CAG) 1 9,500 19,500 Gas Tax Reimbursement 1 00,000 2 55,000 355,000 Program 551 ( CIP Support) Reimbursement 65,000 2 5,000 5 5,000 5 ,000 150,000 General Admin Services Reimbursement 68,900 3 1,800 6 3,600 5 ,300 169,600 Subtotal for Year $ - $ 1,832,077 $ 3 23,420 $ 1 50,000 $ 1 ,598,671 $ 196,736 $ 282,896 $ 21,394 $ 4 25,300 $ 4,830,494 Fund Number/ Name Town of Atherton Capital Improvement Program FY 2005- 06 Recommended Appropriations Town of Atherton FY 2005- 06 Adopted Budget Page 53 Town of Atherton FY 2005- 06 Adopted Budget Page 54 Agency Fund Agency Fund – Used to account for assets held by the Town as an agent for individuals, private organizations, other governments and/ or other funds. 2003- 04 2005- 06 Actual Budget Projected Recommended Revenues: 1660 Programs/ Fees 2 6,526 3 3,600 3 ,814 1 0,000 1710 Interest - 3 ,160 2 ,700 1830 Donations 1 3,644 1 1,550 1 ,115 5 00 Total Revenues 4 3,170 4 5,150 8 ,089 1 3,200 Expenditures: 3005 Temporary Help 6 7 - 1 ,084 5 00 3165 Contract Services 2 6,672 3 2,550 1 0,315 8 ,000 3150 Advertising / Publishing 5 ,236 5 ,288 - 1 ,400 3201 Office Supplies 2 ,631 2 ,466 1 54 8 00 3124 Custodial Services 3 65 3 83 - - 3303 Postage 1 ,837 1 ,929 - 5 00 3305 Communication 3 38 3 11 2 88 - 3401 Rentals 3 43 3 60 - - 3510 Building Improvement - - - - Total Expenditures 3 7,489 4 3,287 1 1,841 1 1,200 Town of Atherton Atherton Arts Committee ( Fund 715) Fiscal Year 2005- 06 Description 2004- 05 Town of Atherton FY 2005- 06 Adopted Budget Page 55 Town of Atherton FY 2005- 06 Adopted Budget Page 56 Financial Summaries The charts on the following pages provide a summary of revenues, expenses and ending fund balance for the year ended June 30th, 2006 according to fund category. For comparative analysis purposes, revenue, expenditure is also presented for each of the past three years. Town of Atherton FY 2005- 06 Adopted Budget Page 57 Revenue Summary by Fund 2002- 03 2003- 04 2004- 05 2004- 05 2005- 06 Fund Description Actual Actual Budget Projected Estimated 101 General Fund $ 7,234,215 $ 8,057,157 7 ,985,564 $ 8 ,481,180 $ 8 ,720,458 Special Revenue Funds: 105 Tennis 9,165 16,865 9 ,000 7 ,000 7 ,000 201 Parcel Tax 1,576,262 1,835,796 1 ,770,000 1 ,858,000 1 ,858,000 202 Transportation 207,908 191,778 1 77,740 1 84,238 1 80,000 203 Street Improvement ( Gas Tax) 160,501 196,193 1 49,309 1 46,184 1 72,376 208 Police on the Street - - - - - 209 Law Enforcement 100,997 100,416 1 00,000 1 00,000 1 00,000 210 Road Construction Impact Fees 395,234 395,234 3 40,000 4 47,150 1 ,158,328 211 State Park Grants Fund - - 8 9,259 8 8,000 1 97,399 213 Library Special Revenue 362,573 391,681 2 0,000 2 84,000 2 00,000 2,812,640 3,127,963 2 ,655,308 3 ,114,572 3 ,873,103 Capital Project Funds: 401 Capital Improvement 84,722 84,190 1 0,000 - - 402 Storm Drainage - 2 1 0,000 - - 403 Channel Drainage District 51,578 51,578 5 2,280 4 8,530 5 0,665 404 Park Playground Improvement 2,205 2,205 - - - 405 Middlefield Road Grants 1,514 1,195,734 1 ,200,000 - - 406 Facilities Construction - 4 2 2,000 - - 140,019 1,333,713 1 ,294,280 4 8,530 5 0,665 Internal Service Funds: 610 Vehicle Replacement 39,403 - 6 6,000 6 6,000 9 7,980 611 Information Technology 91,373 123,128 9 8,661 9 8,661 1 01,621 612 Administrative Services 396,257 256,043 2 85,815 2 85,815 2 94,389 614 Workers Comp. Insurance 81,564 62,362 - - - 608,597 441,533 4 50,476 4 50,476 4 93,990 Trust and Agency Funds: 715 Evans Creative Design 88,700 45,705 4 5,150 8 ,089 1 3,200 731 MA Little League 3,024 - 1 ,571 - - 740 Tree Committee 5,475 - - 1 ,200 1 ,400 97,199 45,705 4 6,721 9 ,289 1 4,600 Total Revenues 10,892,670 13,006,071 $ 1 2,432,349 $ 1 2,104,047 $ 1 3,152,817 Carryover from Prior Year - 548,894 8 2,600 1 70,968 7 17,356 Grand Total 10,892,670 13,554,965 1 2,514,949 1 2,275,015 1 3,870,173 Town of Atherton FY 2005- 06 Adopted Budget Page 58 REVENUES BY FUND Special Revenue Funds 29% Capital Project Funds 0% Internal Service Funds 4% Trust and Agency Funds 0% General Fund 67% Town of Atherton FY 2005- 06 Adopted Budget Page 59 Expenditure Summary by Fund 2002- 03 2003- 04 2004- 05 2004- 05 2005- 06 Department Actual Actual Budget Projected Proposed 101 General Fund $ 7,153,807 $ 7 ,294,774 $ 8 ,070,542 $ 7,836,382 $ 8 ,701,011 Special Revenue Funds: 105 Tennis 2 0,548 1 5,549 - - 2 5,013 201 Parcel Tax 1,528,639 1 ,768,016 2 ,591,910 2,050,096 2 ,631,077 202 Transportation 219,959 6 0,871 2 11,120 137,240 3 23,420 203 Street Improvement ( Gas Tax) 1 19,593 2 27,747 1 47,000 147,000 1 50,000 208 Police on the Street 4 0,000 - - - - 209 Law Enforcement 8 7,029 1 00,000 1 00,000 100,000 1 00,000 210 Road Impact Fees 3 91,305 5 59,518 4 00,000 538,709 1 ,598,671 211 State Park Grants 5,363 3 00 8 0,000 83,000 1 96,736 213 Library Special Revenue 3 8,741 3 52,081 4 9,870 71,044 7 1,044 Total 2,451,177 3 ,084,082 3 ,579,900 3,127,089 5 ,095,960 Capital Project Funds: 401 Capital Improvement 1 73,372 5 5,256 3 67,902 20,000 2 82,896 402 Storm Drainage 8,563 - 2 1,394 21,394 2 1,394 403 Channel Drainage District 91,213 5 5,632 4 00,800 10,200 4 25,300 404 Park Playground Fund 31,664 2 9,149 - - - 405 Grants 1,195,561 - - - - 406 Facilities Construction 172,827 2 09,272 - - - Total 1,673,200 3 49,309 7 90,096 51,594 7 29,590 Internal Service Funds: 610 Vehicle Replacement 6 9,673 7 1,669 9 8,853 68,000 7 6,000 611 Information Technology 53,731 9 4,995 1 04,625 98,839 1 12,622 612 Administrative Services 256,061 2 67,477 2 87,309 278,232 3 17,140 614 Workers Compensation Insurance 7 6,585 - - - - Total 456,050 4 34,141 4 90,787 445,071 5 05,762 Trust and Agency Funds: 715 Evans Creative Design 89,240 3 6,613 4 3,287 11,841 1 1,200 731 MA Little League - - - - 740 Tree Committee 4,062 - - - Total 9 3,302 3 6,613 4 3,287 11,841 1 1,200 Grand Total $ 11,827,536 $ 1 1,198,919 $ 1 2,974,612 $ 11,471,977 $ 1 5,043,523 Town of Atherton FY 2005- 06 Adopted Budget Page 60 EXPENDITURES BY FUND Special Revenue Funds 34% Internal Service Funds Capital Project 3% Funds 5% General Fund 58% Town of Atherton FY 2005- 06 Adopted Budget Page 61 Budget Summary Beginning Ending Fund Balance Revenues Expenditures Fund Balance July 1, 2005 & Transfers & Transfers June 30, 2006 Fund Description Projected Projected Projected Projected 101 General Fund $ 6,621,177 $ 8,720,458 $ 8,701,011 $ 6,640,624 Special Revenue Funds: 105 Tennis 18,867 7,000 25,013 854 201 Parcel Tax 771,127 1,858,000 2,631,077 ( 1,950) 202 Transportation 192,634 180,000 323,420 49,214 203 Street Improvement 44,285 172,376 150,000 66,661 208 Police on the Street 4,455 - - 4,455 209 Law Enforcement 23,327 100,000 100,000 23,327 210 Road Impact Fees 540,861 1,158,328 1,598,671 100,518 211 State Park Grants ( 663) 197,399 196,736 - 213 Library Special Revenue 1,288,869 200,000 71,044 1,417,826 Sub Total $ 2,883,762 $ 3,873,103 $ 5,095,960 $ 1,660,905 Capital Projects Funds: 401 Capital Improvement 282,896 - 282,896 - 402 Storm Drainage 26,831 - 21,394 5,437 403 Channel Drainage District 442,754 50,665 425,300 68,119 404 Park Playground 1,309 - - 1,309 405 Middlefield Road Grant - - - - 406 Facilities Construction 65,382 - - 65,382 Sub Total $ 819,172 $ 50,665 $ 729,590 $ 140,247 - Internal Service Fund - 610 Vehicle Replacement 355,952 97,980 76,000 377,932 611 Information Technology 54,801 101,621 112,622 43,800 612 Administrative Services 13,725 294,389 317,140 ( 9,025) 614 Workers Comp Insurance - - - - Sub Total 424,478 493,990 505,762 412,707 - Trust and Agency Funds - 715 Evans Creative Design 113,488 13,200 11,200 115,488 740 Tree Committee 1,949 1,400 - 3,349 Sub Total 115,437 14,600 11,200 118,837 Grand Total $ 10,864,026 $ 13,152,817 $ 15,043,523 $ 8,973,320 Town of Atherton FY 2005- 06 Adopted Budget Page 62 Supplemental Information Town of Atherton FY 2005- 06 Adopted Budget Page 63 List of Authorized Positions by Department 2000- 01 2001- 02 2002- 03 2003- 04 2004- 05 2005- 06 Authorized Authorized Authorized Authorized Authorized Recommended City Manager 1.00 1.00 1.00 1.00 1.00 1.00 City Clerk 1.00 1.00 1.00 1.00 1.00 1.00 Assistant to City Manager 1.00 1.00 1.00 1.00 1.00 1.00 Total 3.00 3.00 3.00 3.00 3.00 3.00 Finance Director 1.00 1.00 1.00 1.00 1.00 1.00 Assistant Finance Director 1.00 1.00 1.00 1.00 1.00 1.00 Finance Assistant 1.00 1.00 1.00 1.00 1.00 1.00 Finance Asst/ Public Serv Asst 1.00 1.00 0.00 0.00 0.00 0.00 Public Services Assistant - 0.50 1.00 1.00 1.00 1.00 Total 4.00 4.50 4.00 4.00 4.00 4.00 Building Official 1.00 1.00 1.00 1.00 1.00 1.00 Senior Bldg Inspector/ Plan Reviewe 0.00 0.00 0.00 1.00 1.00 1.00 Bldg Inspector/ Plan Reviewer 2.00 2.00 2.00 1.00 1.00 1.00 Office Specialist 1.00 1.00 1.00 1.00 1.00 1.00 Public Services Assistant 0.80 0.50 0.00 0.00 0.00 0.00 Contract Plan Reviewer 1.00 1.00 1.00 1.00 1.00 1.00 Total 5.80 5.50 5.00 5.00 5.00 5.00 Police Chief 1.00 1.00 1.00 1.00 1.00 1.00 Captain 0.00 0.00 0.00 0.00 0.00 0.00 Lieutenant 1.00 1.00 1.00 1.00 1.00 1.00 Sergeant 5.00 5.00 5.00 5.00 5.00 5.00 Police Officer 12.00 15.00 15.00 15.00 15.00 15.00 Administrative Assistant ( P/ T) 0.50 0.50 0.50 0.50 0.50 0.50 Communications Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 Community Service Officer 1.00 1.00 1.00 1.00 1.00 1.00 Dispatcher/ Records Assistant 4.00 4.00 4.00 4.00 4.00 4.00 Total 25.50 28.50 28.50 28.50 28.50 28.50 Public Works Director 1.00 1.00 1.00 1.00 1.00 1.00 Superintendent 1.00 1.00 1.00 1.00 1.00 1.00 Asst/ Assoc Engineer 0.00 0.00 1.00 1.00 1.00 1.00 Park Program Manager 1.00 1.00 1.00 1.00 1.00 1.00 Office Specialist 1.00 1.00 1.00 1.00 1.00 1.00 PW Maintenance Supervisor 2.00 2.00 2.00 2.00 2.00 2.00 Town Arborist/ PW Technician 1.00 1.00 1.00 1.00 1.00 1.00 PW Lead Maintenance Worker - - - - - - PW Maintenance Worker I/ II 5.00 5.00 5.00 5.00 4.00 4.00 Total 12.00 12.00 13.00 13.00 12.00 12.00 Grand Total 50.30 53.50 53.50 53.50 52.50 52.50 Note: of the 52.5 positions authorized 49.5 are funded. TOWN OF ATHERTON Authorized Positions by Department Public Works City Manager Finance Building Police Town of Atherton FY 2005- 06 Adopted Budget Page 64 Summary of Authorized Positions by Department City Manager 6% Finance 8% Building 10% Police 53% Public Works 23% Town of Atherton FY 2005- 06 Adopted Budget Page 65 Town of Atherton Salary Schedule CLASS JOB DESCRIPTION STEP A STEP B STEP C STEP D 1100 CITY MANAGER 13,025 DEPARTMENT HEADS 1104 FINANCE DIRECTOR 9,036 10,630 1105 CHIEF OF POLICE 9,689 11,399 1108 PUBLIC WORKS DIRECTOR/ CITY ENGINEER 9,543 11,227 1115 PLANNING ADMINISTRATOR/ BUILDING OFFICIAL 9,007 10,597 MID- MANAGEMENT 2200 CITY CLERK 6,404 7,534 2204 POLICE LIEUTENANT 7,695 9,053 2208 PARK PROGRAM MANAGER 5,448 6,409 2209 ASSISTANT TO THE CITY MANAGER 6,404 7,534 2210 PUBLIC WORKS SUPERINTENDENT 7,258 8,539 2211 ASSISTANT FINANCE DIRECTOR 6,404 7,534 2205 ASSOCIATE ENGINEER 6,121 7,201 GENERAL GOVERNMENT EMPLOYEES ASSISTANT ENGINEER 5,408 5,653 5,923 6,219 3300 BUILDING INSPECTOR/ PLAN CHECKER 5,377 5,622 5,889 6,184 SENIOR BUILDING INSPECTOR/ PLAN CHECKER 5,915 6,211 6,506 6,802 3301 PUBLIC SERVICES ASSISTANT 3,352 3,504 3,671 3,855 3304 OFFICE SPECIALIST 3,910 4,088 4,282 4,497 3306 TOWN ARBORIST/ PUBLIC WORKS SPECIALIST 5,377 5,622 5,889 6,184 3308 FINANCE ASSISTANT 4,633 4,843 5,074 5,327 PARKS/ FACILITIES MAINTENANCE WORKER I 3,495 3,654 3,828 4,019 PARKS/ FACILITIES MAINTENANCE WORKER II 3,844 4,019 4,210 4,421 PARKS SUPERVISOR 5,416 5,662 5,932 6,228 3310 PUBLIC WORKS MAINTENANCE WORKER I 3 ,495 3,654 3,828 4,019 3311 PUBLIC WORKS MAINTENANCE WORKER II 3,844 4,019 4,210 4,421 3311 PUBLIC WORKS SUPERVISOR 5,416 5,662 5,932 6,228 POLICE- CIVILIAN 4401 COMMUNITY SERVICE OFFICER 3,891 4,068 4,261 4,474 4405 DISPATCHER/ RECORDS ASSISTANT 4,704 4,918 5,152 5,410 4406 POLICE TRAINEE 4,143 4407 COMMUNICATIONS SUPERVISOR 6,265 6,550 6,862 7 ,205 POLICE- SWORN ( 84 HRS.) 5505 POLICE OFFICER 5,726 5,986 6,271 6,585 5520 POLICE SERGEANT 7,061 7,382 7,733 8,120 POLICE- SWORN ( 80 HRS.) 5506 POLICE OFFICER 5,451 5,699 5,970 6,269 5528 POLICE SERGEANT 6,723 7,029 7,364 7,732 Town of Atherton FY 2005- 06 Adopted Budget Page 66 Atherton Assessed Valuations 1991- 92 through FY 2004- 05 Fiscal Year County Secured State Unsecured Total Increase ( Decrease) from Prior Year Percent Change from Prior Year 2004- 05 $ 3 ,788,476,000 $ 1 01,000 $ 7,444,000 $ 3,836,471,687 $ 298,383,687 8.43% 2003- 04 3 ,530,000,000 8 8,000 8 ,000,000 3,538,088,000 228,798,000 6.91% 2002- 03 3,305,200,000 9 0,000 4,000,000 3,309,290,000 ( 64,193,924) - 1.90% 2001- 02 3,369,322,064 9 2,026 4,069,834 3,373,483,924 719,423,319 27.11% 2000- 01 2,651,467,634 8 4,057 2,508,914 2,654,060,605 272,506,134 11.44% 1999- 00 2,374,302,464 9 0,932 7,161,075 2,381,554,471 216,384,608 9.99% 1998- 99 2,162,570,529 1 33,092 2,466,242 2,165,169,863 193,704,519 9.83% 1997- 98 1,970,058,187 1 08,586 1,298,571 1,971,465,344 183,473,395 10.26% 1996- 97 1,786,985,409 7 7,260 929,280 1,787,991,949 100,834,178 5.98% 1995- 96 1,686,119,026 8 9,860 948,885 1,687,157,771 94,954,917 5.96% 1994- 95 1,590,872,908 7 7,860 1,252,086 1,592,202,854 96,826,359 6.48% 1993- 94 1,494,013,853 6 7,033 1,295,609 1,495,376,495 100,430,445 7.20% 1992- 93 1,393,956,839 7 2,689 916,522 1,394,946,050 112,991,759 8.81% 1991- 92 1,278,291,102 2 ,778,283 884,906 1,281,954,291 Town of Atherton FY 2005- 06 Adopted Budget Page 67 Property tax apportionment schedule Property Tax Paid by Atherton Residents to Taxing Agencies FY 2002- 03 Education 38% Special Districts 3% Sequoia Hospital District 2% Library 3% County 20% Town of Atherton 10% S. M. Jr. College 8% M. P. Fire Protection District 16% Education Special Districts S. M. Jr. College M. P. Fire Protection District Sequoia Hospital District Town of Atherton Library County Town of Atherton FY 2005- 06 Adopted Budget Page 68 Schedule of Operating Transfers FY 2005- 06 From To Amount Fund Fund 201 - Parcel Tax 101 $ 799,000 203 - Gas Tax 101 100,000 210 - Road Impact Fees 101 252,161 Total $ 1,151,161 Town of Atherton FY 2005- 06 Adopted Budget Page 69 Legislative Items Town of Atherton FY 2005- 06 Adopted Budget Page 72 EXHIBIT “ A” THE CITY COUNCIL OF THE TOWN OF ATHERTON DOES HEREBY RESOLVE AS FOLLOWS: Section 1: That an Appropriation- Expenditure Budgeting System entitled Expenditure Control Budget ( ECB) is hereby adopted. The system consists of: • Present Personnel Policies, Procedures, and Memorandum of Understanding, including salary schedules and benefits, except as hereinafter changed by resolution or ordinance of the City Council. • The Expenditure Control Budget will show overall General Fund and other funds and/ or departments. • This system will apply to Operating and Capital Budget Expenditures as intended for use in Fiscal Year 2005- 2006. • All encumbered expenditures from the Fiscal Year 2004- 2005 Adopted Budget shall be carried forward and re- appropriated in Fiscal Year 2005- 2006. Any unencumbered expenditures to be re- appropriated in Fiscal Year 2005- 2006 must be initiated by the Department Heads, recommended by the Finance Director, and approved by the City Manager. • Capital Project Commitments: Capital projects for which funds are appropriated in the budget year shall have those funds restricted for use for that project. Such appropriations will continue to be valid in subsequent fiscal years until the project is completed or the Council takes subsequent action to de- appropriate all or part of the funds originally restricted. If a capital project requires an additional appropriation in excess of 5% of its budget, then City Council approval shall be required. • General Fund Balance: The General Fund will maintain a Reserved Balance of $ 3.7 million to maintain the City’s credit worthiness, and to adequately provide for economic uncertainties, cash flow needs, contingencies, or local disasters. • The City Manager is authorized to make any transfers of Operating Budget appropriation balances between departments and/ or programs whenever he deems it necessary to do so in order to carry out the service level objectives and work programs established by the City Council. The City Council will be promptly advised of transfer of operating budget appropriations. • This budget system assumes existing service levels; Council approval will be required for any significant changes involving increased or decreased service levels. Town of Atherton FY 2005- 06 Adopted Budget Page 73 • The Department of Finance shall be responsible for constant monitoring of the budget and shall establish and implement appropriate control mechanisms necessary for said purpose after consultation with city staff, and approval by the City Manager. • A monthly financial report shall be prepared by the Finance Director for each department and/ or program and/ or capital project. Each Department Head shall be accountable for achieving results of his/ her organization unit based upon the objectives set for each department by the City Manager and City Council, and shall be evaluated as to their performance in an annual performance appraisal conducted by the City Manager each year. • Deflator: A deflator procedure, to be administered by the City Manager, is hereby established for reducing appropriations in the event that projected revenues are reduced due to a reduction in the State subventions or other revenues that may fluctuate downward due to changes in economic conditions. For the 2004- 2005 Fiscal Year, if total revenues, as estimated by the City Manager are insufficient, the amount of total Operating Budget appropriations shall be reduced as determined by the City Manager, based on his assessment of total Town needs and consultation with the City Council; no deferral of capital projects will be implemented until discussed with the City Council and staff at a duly called public meeting. Section 2: The FY 2005- 2006 General Fund Operating Budget Programs are hereby adopted, establishing the following projected General Fund Revenue and General Fund Expenditures: Town of Atherton FY 2005- 06 Adopted Budget Page 74 FY 2005- 2006 GENERAL FUND REVENUE ESTIMATES & EXPENDITURE BUDGET General Fund Revenues: Property Tax $ 3,651,651 Other Tax 956,760 Licenses and Permits 1,839,879 Fines and Forfeitures 35,000 From Other Agencies 303,166 Current Service Charges 336,208 Investment and Rental Income 291,633 Other Revenues 5,000 Sub- total Revenues: 7,419,297 Transfers and Carry- over: Carry- over from 2003- 2004 Surplus 717,356 Capital Projects Direct Charge 150,000 Transfer from Parcel Tax 799,000 Transfer from Gas Tax and Road Impact 352,161 Sub- total Transfers and Carryovers: 2,018,517 Total Revenues and Transfers: $ 9,437,814 General Fund Expenditures: City Council $ 20,535 City Manager 475,598 City Attorney 180,255 Finance Dept. 460,667 Building Dept. 1,042,371 Police Dept. 4,521,000 Public Works Dept. 1,900,584 Contingency 100,000 Total Expenditures: $ 8,701,011 Town of Atherton FY 2005- 06 Adopted Budget Page 75 Section 3: FY 2005- 2006 all Funds Operating and Capital Budgets are hereby adopted, establishing the following revenue estimates and expenditure budgets: Revenues & Other Resources: GENERAL FUND $ 9,437,814 SPECIAL REVENUE FUNDS Transportation Fund 180,000 Parcel Tax Fund 1,858,000 Gas Tax Fund 172,376 Road Construction Impact Fees Fund 1,158,328 State COPS Fund 100,000 Tennis Program Fund 7,000 State Park Grant Fund 197,399 Library Special Revenue Fund 200,000 CAPITAL PROJECT FUNDS Capital Improvement Fund - Storm Drainage Fund - Channel Drainage District Fund 50,665 Middlefield Road Grants Fund - Facilities Construction Fund - INTERNAL SERVICES FUND Information Technology Fund 101,621 Administrative Services Fund 294,389 Workers Comp Insurance Fund - Vehicle Replacement Fund 97,980 TRUST & AGENCY FUND Evans Estate Fund ( Art Committee) 13,200 Total Revenue & Other Resources: $ 13,868,773 Town of Atherton FY 2005- 06 Adopted Budget Page 76 Expenditures & Other Uses: GENERAL FUND $ 8,701,011 SPECIAL REVENUE FUNDS Parcel Tax Fund 2,631,077 Transportation Fund 323,420 Gas Tax Fund 150,000 Road Construction Impact Fees Fund 1,598,671 State COPS Grant 100,000 State Park Grant Fund 196,736 Tennis Program Fund 25,013 Library Special Revenue 71,044 CAPITAL PROJECT FUNDS Storm Drainage Fund 21,394 Channel Drainage District Fund 425,300 Park Playground Fund - Facilities Construction Fund - Capital Improvement 282,896 INTERNAL SERVICES FUND Information Technology Fund 112,622 Administrative Services Fund 317,140 Workers Comp Insurance Fund - Vehicle Replacement Fund 76,000 TRUST AGENCY FUND Evans Estate Fund ( Art Committee) 11,200 Total Expenditures & Other Uses: $ 15,043,523 Town of Atherton FY 2005- 06 Adopted Budget Page 78 ATTACHMENT I TOWN OF ATHERTON GANN LIMIT COMPUTATION SUMMARY FY 2005- 06 BUILDING/ ENG. PARKS OTHER POLICE TOTAL A. COSTS REASONABLY BORNE 1,286,895 456,404 2,795,398 4,471,000 9,009,698 B. FEES 1,470,379 232,600 6,200 2,600 1,711,779 C. FEES OVER( UNDER) COSTS 183,484 ( 223,804) ( 2,789,198) ( 4,468,400) ( 7,297,919) D. TRANSFER TO RESERVE 0 0 0 0 0 E. AMOUNT TO TAX PROCEEDS 183,484 0 0 0 183,484 PROCEEDS OF TAXES 4,900,122 AMOUNT TO TAX PROCEEDS 183,484 TOTAL PROCEEDS OF TAXES 5,083,606 APPROPRIATION LIMIT 8,779,022 AMOUNT OVER / ( UNDER) LIMIT ( 3,695,416) ATTACHMENT II 2004- 05 Base Appropriations Limit $ 5,691,966 County Population Change 0.22 1.0022 Per Capita Personal Income Change 5.26 1.0526 Calculation Factor 1.0549 Annual Adjustment Increase 300,056 Parcel Tax Adjustment 2,787,000 Total Adjustments 3,087,056 2005- 06 Appropriations Limit $ 8,779,022 TOWN OF ATHERTON CALCULATION OF APPROPRIATION LIMIT 2005- 06 Town of Atherton FY 2005- 06 Adopted Budget Page 79 Town of Atherton FY 2005- 06 Adopted Budget Page 80 TOWN OF ATHERTON ATTACHMENT III CALCULATION OF PROCEEDS OF TAXES FY 2004- 05 PROCEEDS NON- PROCEEDS USER OF TAXES OF TAXES FEES TOTAL 10 PROPERTY TAXES - SECURED 3,208,784 3,208,784 - UNSECURED 307,726 307,726 - SB813 SUPPLEMENTAL 100,000 100,000 - HOPTR 35,141 35,141 - OTHER 0 0 011 OTHER TAXES - FRANCHISE - PG& E 137,700 137,700 - FRANCHISE - CAL WATER 52,020 52,020 - FRANCHISE - BFI 160,000 160,000 - FRANCHISE - CABLE TV & OTHER 53,040 53,040 - SALES & USE TAXES 68,250 68,250 - PUBLIC SAFETY SALES TAX 57,750 57,750 - REAL PROPERTY TRANSFER 162,500 162,500 0330 LICENSES AND PERMITS - BUSINESS LICENSES 412,000 412,000 - HOME OCCUPATIONS 1,500 1,500 - BUILDING PERMITS 1,324,579 1,324,579 - ENCROACHMENT PERMITS 100,000 100,000 - OTHER LICENSES & PERMITS 1,800 1,800 0340 FINES AND FORFEITURES - VEHICLE CODE FINES 25,000 25,000 - OTHER FINES AND FORFEITURES 10,000 10,000 0350 USE OF MONEY AND PROPERTY - INTEREST- GENERAL FUND 220,000 220,000 - INTEREST- TRAFFIC SAFETY 0 - PARKING REVENUE 0 0 - PROPERTY RENTAL - PLAY SCHOOL 35,158 35,158 - PROPERTY RENTAL - CELLULAR ONE 36,475 36,475 - OTHER 0 0 0353 HOLBROOK- PALMER PARK - SOCIAL FEES 136,800 136,800 - MEETING FEES 72,000 72,000 - FOOD SERVICE 0 0 - SUPERVISORY FEES 16,800 16,800 - LIABILITY INSURANCE FEE 0 0 - EQUIPMENT RENTAL 0 0 - CLASS FEES 0 0 - TENNIS CLASSES 0 0 - FOUNDATION REIMBURSEMENT 0 0 0 0360 REVENUE FROM OTHER AGENCIES - MOTOR VEHICLE LICENSE FEE 264,000 264,000 - OFF HIGHWAY MVLF 1,500 1,500 Town of Atherton FY 2005- 06 Adopted Budget Page 81 - FEDERAL SRO GRANT 0 - MENLO HS SRO REIMB 55,000 0370 CURRENT SERVICES - ELECTIONS PROCESSING FEE 0 0 - DOCUMENT/ RESEARCH FEE 0 0 - MICROFILM 400 400 - PHOTOCOPY FEE 5,800 5,800 - ALARM MONITORING FEE 0 0 - FALSE ALARM FINES 0 0 - VEHICLE RELEASE 1,600 1,600 - POLICE REPORT 0 0 - FINGERPRINTING FEE 0 0 - SPECIAL SERVICES - POLICE 1,000 1,000 - ZONING, PLANNING & SUBDIVISION FEES 26,000 26,000 - USE AND OCCUPANCY FEE 0 0 - APPLICATION FEE 18,000 18,000 - INSPECTION FEE 0 0 - ENGINEERING PLANNING FEE 0 0 - SALES OF DOCUMENTS 0 0 - SALES OF EQUIPMENT 0 0 - POST OFFICE 52,000 52,000 - OTHER SERVICES 0 0 - SMIP ( EARTHQUAKES) 0 0 - DONATIONS - SPECIAL GIFTS 0 0 - PG& E UTILITIES 0 0 0380 MISCELLANEOUS REVENUE 5,000 5,000 0390 REIMBURSEMENTS - BOOKING FEES 0 0 - PERS EQUITY DISTRIBUTION 0 - POST 18,000 18,000 - ERAF 0 0 - OTHER 32,000 32,000 TOTAL GENERAL FUND 4,616,401 894,143 1,704,779 7,215,323 OTHER PROPERTY TAX - SPECIAL TAX 1,858,000 1,858,000 SALES TAX - TRANSPORTATION 180,000 180,000 INTEREST - TRANSPORTATION 0 0 GAS TAX - 2105 172,376 172,376 ROAD IMPACT FEES 1,158,328 1,158,328 DRAINAGE FUNDS 50,665 50,665 MIDDLEFIELD ROAD GRANTS 0 0 STATE COPS 100,000 100,000 TENNIS 7,000 7,000 PARK IMPROVEMENTS 0 0 PARK GRANTS 197,399 197,399 0 Town of Atherton FY 2005- 06 Adopted Budget Page 82 CAPITAL IMPR. 0 0 TOTAL OTHER REVENUES 3,066,994 649,775 7,000 3,723,769 TOTAL REVENUES W/ O INTEREST 7,683,395 1,543,918 1,711,779 10,939,092 LESS EXCLUSIONS - CAPITAL OUTLAY 2,992,710 827,416 400,000 4,220,126 - FEDERAL / STATE MANDATES 0 0 0 NET REVENUES 4,690,685 716,502 1,311,779 6,718,966 69.8% 10.7% 19.5% 100.0% INTEREST 209,438 31,992 58,571 300,000 TOTAL REVENUES 4,900,122 748,494 1,370,350 7,018,966 |
| PDI.Date.Issued | 2005 |
| PDI.Title | Budget. 2005-2006. |
| OCLC number | 243801429 |
Tags
Comments
Post a Comment for Budget. 2005-2006.
Your rating was saved.
you wish to report:
Your comment:
Your Name:
|
|
...