Town of Atherton, California

Adopted Budget

for

Fiscal Year 2003- 04

James R. Janz, Mayor

Kathy McKeithen, Vice- Mayor

Alan B. Carlson, Councilmember

William R. Conwell, Councilmember

Charles Marsala, 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 16, 2003

Dear Mayor and Members of the City Council:

Transmitted herein is our proposed budget for FY 2003- 04. This document contains an

estimate of revenues and appropriation requirements for FY 2003- 04 as well as an

intermediate range financial plan and capital improvement plan for fiscal years 2002

through 2005.

Financial Summary

General Fund Revenues and Other Financing Sources

General fund revenues and other financing sources are estimated to amount to $ 7,814,561

in FY 2003- 04. This represents an increase in revenues and other financing sources of

$ 732,515 from the $ 7,082,046 we expect to realize in FY 2002- 03.

The $ 7.6 million estimate is based upon the following key estimates, assumptions, and

budgetary recommendations:

• A projected four and one- half percent growth in current year secured property tax

revenues based upon assessment data provided by the County Assessor;

• An estimated $ 82,600 in fund balance carried over from FY 2002- 03;

• An increase in building permit fees by 15 percent that is intended to offset an

expected decline in building permits of an equivalent amount. An adjustment to

building permit fees will therefore enable the Building Department to service its

current workload without having to draw upon the existing reserves for future

building inspections.

• An increase in business license fees of $ 150,000 resulting from a council

approved change in the manner in which the town’s business license ordinance is

administered.

• An increase in the General Fund Parcel Tax operating transfer from $ 554,050 to

$ 799,225.

• An allocation of $ 50,000 in Police Department patrol staffing costs to the

Building Department to defray the general fund cost of administering the Town’s

construction and noise ordinances.

• An increase in the gas tax operating transfer from $ 100,000 to $ 200,000 to reduce

the Town’s General fund cost of maintaining streets from $ 391,000 to $ 291,000

annually.

• The Town of Atherton will continue to receive its full share of Vehicle License

Fee revenue in FY 2003- 04 amounting to $ 420,000.

General Fund Expenditures and other financing uses

Recommended General Fund expenditures and other financing uses are recommended to

be $ 7,769,490 in FY 2003- 04. This represents an increase of $ 452,037 over the projected

$ 7,317,453 expenditures for FY 2002- 03. Significant elements of the FY 2003- 04 general

fund expenditure plan include:

• A projected increase of 3 percent for salaries to accommodate any council

approved economic adjustments and merit pay increases for miscellaneous,

management and public safety employees;

• An increase in miscellaneous employee retirement expenses from 7 percent to

12.5 percent of covered payroll and an increase in public safety retirement costs

from 15 percent to 23 percent of covered payroll. ( These increases are primarily

related to reduced assumptions that PERS has made on the rate of return on

current and future pension fund investments.)

• A reduction in the funding of sworn police department personnel from 22 to 21

resulting from the decision to defer the recruitment of a vacant police position.

This action will generate $ 100,000 in savings without adversely affecting the

Police Department’s patrol capability.

• The reduction of appropriations for contract services and other non- payroll related

expenses averaging approximately five percent citywide from the amounts

budgeted in FY 2002- 03 generating savings of approximately $ 80,000.

• The elimination of appropriations for overtime in the Finance Department and

Building Department, which is expected to generate $ 12,000 in cost savings.

• An expenditure of $ 27,000 in professional services by the Public Works

Department for a study to relieve traffic congestion.

Special Revenue and Capital Improvement Program Funds

FY 2003- 04 will be the third year of a four- year, $ 11 million capital improvement

program approved by Council in December of 2001. In FY 2003- 04 and FY 2004- 05, we

anticipate a revenue shortfall amounting to approximately $ 573,000. This revenue

shortfall is due to a combination of factors, including:

• A decline in road impact fees resulting from an anticipated slowdown in

residential construction activity;

• A reduction in state gas tax receipts resulting from the need to reduce general

fund cost of road maintenance and to fund a county- wide congestion relief

consultant study; and,

• A decline in retail sales activity resulting in a reduction of Measure A funds

available;

However, offsetting this unfavorable revenue trend has been the Public Works

Department’s ability to secure advantageous prices for construction contracts that have

been awarded during the first two years of the program. In fact, based upon construction

bids received in FY 2002- 03 the Public Works Department believes that it can

accomplish all of the objectives established for the CIP within the revised estimate of

available funding.

Internal Service Funds

In FY 2002- 03 we expect to purchase a number of capital items within the equipment

replacement and administrative services funds, including:

• A replacement dump truck and a replacement utility vehicle for the Public Works

Department at a combined cost of $ 65,000

• A replacement patrol sedan for the Police Department at a cost of $ 30,000;

• A firewall server to increase computer network security at a cost of $ 2,500, a

replacement color laser printer to be shared among all departments for a cost of

$ 2,500, a replacement photocopier for the Police Department at a cost of $ 10,000

and a replacement parking ticket machine at the train lot for the Police

Department at a cost of $ 12,000.

Additionally, we will recommend that the City of Palo Alto continue to maintain our

computer network, website and various computer applications.

Special Studies

Several special studies are included within the proposed FY 2003- 04 General Fund

Operating Budget. These include:

• Emile Avenue traffic analysis at a cost of $ 27,000

• Oak Grove Middlefield signal modification at a cost of $ 10,000

• Miscellaneous traffic studies as may be required $ 10,000

Intermediate Range Financial Plan

Our intermediate financial plan provides a summary of General Fund sources and uses of

revenue by source and use category for the period of fiscal years 2001- 02 through 2004-

05.

In anticipation of an FY 2002- 03 revenue shortfall, the Town implemented $ 308,000 in

expenditure reductions at mid- year. Due to these reductions in appropriations, and

slightly favorable revenue trends, we are able to carry forward a budgetary surplus of

$ 82,600 into FY 2003- 04. We therefore are recommending that the Town utilize this

$ 82,600 budgetary surplus as a source of revenue in FY 2003- 04.

In FY 2004- 05 the Town will continue to face the challenge of bringing expenses in- line

with revenues. Payroll related expenses, health insurance premiums and retirement costs

are anticipated to rise at a much more rapid rate than revenues. Hence, the fund balance

for FY 2004- 05 is currently projected to decline by $ 602,000. Additionally, a recent

evaluation of the Governor’s proposed budget for FY 2003- 04 by the State Legislative

Analyst’s Office indicates that the Governor is relying heavily on temporary fixes to the

State’s fiscal crisis ( such as the issuance of $ 10.4 billion in bonds for current operations).

To avert a deepening of the State’s fiscal crisis, the Legislative Analyst’s Office has

recommended that the Legislature take the initiative to address the structural imbalance

that exists between State revenues and expenses. To the extent the State’s financial

condition continues to deteriorate, the Town of Atherton and other California

municipalities could be threatened with additional diversions of local revenue. In fact, on

June 10th, 2003, the League of California Cities alerted California city managers and

finance directors to legislation that had just been introduced that would defer motor

vehicle license fee payments to California cities and counties for the first quarter of FY

2003- 04. Given the uncertainty surrounding the economic environment, we are therefore

recommending that the Town’s reserve for contingencies be increased from $ 3 million to

$ 3.2 million in FY 2003- 04.

The City Manager and the Finance Department will continue to seek ways to preserve the

Town’s financial reserves in FY 2003- 04 so that the Town is well positioned for FY

2004- 05 and beyond.

Respectfully Submitted,

James H. Robinson

City Manager

Town of Atherton

FY 2003- 04 Recommended Budget

Table of Contents

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

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

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

SUMMARY OF GENERAL FUND APPROPRIATIONS 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 ............................................................................................................ 21

City Attorney ............................................................................................................. 24

Finance Department ................................................................................................. 26

Building Department................................................................................................. 29

Police Department .................................................................................................... 32

Public Works Department......................................................................................... 37

INTERNAL SERVICE FUNDS .................................................................................... 40

SPECIAL REVENUE AND CAPITAL PROJECT FUNDS...................................... 42

AGENCY FUND............................................................................................................. 45

FINANCIAL SUMMARIES.......................................................................................... 47

REVENUE SUMMARY BY FUND ...................................................................................... 48

EXPENDITURE SUMMARY BY FUND ............................................................................... 50

BUDGET SUMMARY ....................................................................................................... 52

SUPPLEMENTAL INFORMATION........................................................................... 53

LIST OF AUTHORIZED POSITIONS BY DEPARTMENT ....................................................... 54

SUMMARY OF AUTHORIZED POSITIONS BY DEPARTMENT.............................................. 55

SALARY SCHEDULE........................................................................................................ 56

ATHERTON ASSESSED VALUATIONS 1993- 94 THROUGH FY 2003- 04 ........................... 57

PROPERTY TAX APPORTIONMENT SCHEDULE.................................................................. 58

SCHEDULE OF OPERATING TRANSFERS .......................................................................... 59

LEGISLATIVE ITEMS................................................................................................. 60

BUDGET RESOLUTION.................................................................................................... 61

GANN LIMIT RESOLUTION AND SUPPORTING CALCULATIONS ....................................... 67

Town of Atherton FY 2003- 04 Adopted Budget Page 1

General Fund

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, unrestricted revenues from

the State, fines and forfeitures and interest income. Expenditures are made for public

safety, road and park maintenance, planning and building safety, post office and general

services.

Town of Atherton FY 2003- 04 Adopted Budget Page 2

General Fund Revenue Summary

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

2003- 04 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 2003- 04 Adopted Budget Page 3

2001- 02 2002- 03 2002- 03 2003- 04

Actual Budget Projected Estimate

Taxes:

Property $ 3,076,749 $ 2,907,487 $ 2,899,987 $ 3,035,934

Sales and Use 156,672 255,000 182,000 200,640

Other 848,338 882,157 868,840 882,115

Total Taxes 4,081,759 4,044,645 3,950,827 4,118,689

Licenses & Permits 1,451,920 1,407,000 1,215,600 1,541,673

Fines & Forfeitures 107,483 70,000 70,286 70,000

Investment & Rental Income 371,909 352,550 364,700 347,300

Intergovernmental Revenues:

Revenue from Other Agencies 144,553 220,974 205,000 139,000

Charges for Services 462,729 394,068 422,333 445,900

Other Revenues 12,420 3,000 9,300 3,000

Interfund ( Operating) Transactions:

Capital Projects Cost Recovery - 150,000 150,000 150,000

Police on the Street - 40,000 40,000 -

Special Tax Operating Transfer 350,000 554,000 554,000 799,000

Gas Tax/ Road Impact Xfr 100,000 100,000 100,000 200,000

Total Interfund transactions 450,000 844,000 844,000 1,149,000

Total Revenues $ 7,082,773 $ 7,336,237 $ 7,082,046 $ 7,814,561

Carryover from prior- year budget - 374,888 548,888 82,600

Grand Total $ 7,175,751 $ 7,711,125 $ 7,630,934 $ 7,897,161

Revenue Source

Town of Atherton

General Fund Revenue Summary

Town of Atherton FY 2003- 04 Adopted Budget Page 4

GENERAL FUND REVENUES

Interfund Transfers

14.79%

Other Taxes

11.36%

Fines & Forfeitures

0.90%

Other Revenues

Licenses & Permits 0.04%

19.25%

Property Tax

39.08%

Sales and Use Tax

2.58%

Intergovernmental

1.79% Charges for Services

5.74%

Invest. & Rental

Income

4.47%

Town of Atherton FY 2003- 04 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 2003- 04. For comparative purposes, similar budgetary and projected data is

provided for FY 2002- 03.

2002- 03 2002- 03 2003- 04

Fund Account Budget Projected Estimated

1010 Secured Property Tax $ 2,451,493 $ 2,451,493 $ 2 ,574,068

1015 Unsecured Property Tax 297,145 297,145 3 10,517

1030 Supplemental Property Tax ( SB813) 127,500 120,000 1 20,000

1035 Homeowners PTR 31,349 31,349 3 1,349

Subtotal Property Tax 2,907,487 2,899,987 3,035,934

1110 Sales & Use Tax 175,000 110,000 1 22,200

1115 Public Safety Sales Tax 80,000 72,000 7 8,440

Subtotal Sales Taxes 255,000 182,000 200,640

1210 Franchise Tax -- PG& E 115,453 135,000 1 35,000

1211 Franchise Tax -- Cal Water 53,044.20 53,044 5 4,105

1212 Franchise Tax -- BFI 81,510 81,510 8 1,510

1215 Franchise Tax -- Cable 52,000 50,000 5 0,000

1220 Property Transfer Tax 200,000 130,000 1 40,000

1230 MVLF 380,000 418,286 4 20,000

1235 Off Highway MVLF 150 1,000 1 ,500

Subtotal Other Taxes 882,157 868,840 882,115

1310 Business Licenses 180,000 160,000 3 10,000

1315 Home Occupations 2,000 2,400 2 ,000

1320 Building Permits 1,100,000 950,000 1 ,102,873

1330 Encroachment Permits 125,000 100,000 1 25,000

1345 Landscape Fees - 3,200 1 ,800

Subtotal Licenses and Permits 1,407,000 1,215,600 1,541,673

1410 Vehicle Code Fines 45,000 58,286 6 0,000

1430 Other Fines 25,000 12,000 1 0,000

Subtotal Fines & Forfeitures 70,000 70,286 70,000

1515 POST Reimbursement 31,000 12,000 1 8,000

1540 Other Reimb 49,000 25,000 2 5,000

1550 Grants - 16,000 -

1551 Booking Fees Reimb 16,000 16,000 -

1553 REACT Task Force 25,000 40,000 -

1554 Federal SRO Grant 45,000 45,000 4 5,000

1555 Menlo HS SRO Reimb 45,000 51,000 5 1,000

1552 LLEBG- School OT 9,974 - -

Subtotal From Other Agencies 220,974 205,000 139,000

TOWN OF ATHERTON

General Fund Revenue Detail

Town of Atherton FY 2003- 04 Adopted Budget Page 6

2002- 03 2002- 03 2003- 04

Fund Account Budget Projected Estimated

TOWN OF ATHERTON

General Fund Revenue Detail

1610 Document/ Research Fee 200 200 -

1611 Photocopy Fee 10,000 5,500 5 ,500

1612 Microfilm Fee - - -

1622 False Alarm Fee 4,000 4,000 4 ,000

1623 Vehicle Release 2,000 2,000 2 ,000

1627 Special Service Fee 1,400 1,400 1 ,400

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

1640 SMIP Fees - - -

1641 Application Fee 22,000 36,000 3 6,000

1642 Zoning & Planning Fees - - -

1643 Inspection Fee - - -

1644 Plan Check Fee 42,000 26,000 2 6,000

1645 Use & Occupancy Fee - - -

1660 Social Fees 160,000 200,000 2 24,000

1661 Meeting Fees 75,000 73,333 7 5,000

1662 Supervisory Fees 20,000 20,000 2 0,000

1663 Liability Fee 1,600 1,900 -

1671 Park Maintenance 3,868 - -

Subtotal Service Charges 394,068 422,333 445,900

1710 Interest Income 300,000 300,000 2 80,000

1722 ATT Cell Tower Lease 21,000 30,000 3 1,500

1726 Playschool Rental 25,000 28,000 2 9,400

1730 Parking Revenues 2,400 2,400 2 ,400

1740 Equipment Rental 3,000 3,000 3 ,000

1750 Sale of Property 1,000 1,000 1 ,000

1820 Sale of Documents - - -

Subtotal Use of Money & Prop. 352,550 364,700 347,300

1830 Donations - - -

1860 Miscellaneous Income 3,000 3,000 3 ,000

Subtotal Other Revenues 3,000 9,300 3,000

- - -

Total General Fund 6,492,237 6,238,046 6 ,665,561

Town of Atherton FY 2003- 04 Adopted Budget Page 7

Town of Atherton FY 2003- 04 Adopted Budget Page 8

Summary of General Fund Appropriations by Department

The following table provides a summary of expenditures by department for the upcoming

fiscal year and for fiscal years 2001- 02 and 2002- 03. Located on the following page is a

chart which illustrates the relative share of general fund appropriations by each

department.

Town of Atherton FY 2003- 04 Adopted Budget Page 9

2001- 02 2002- 03 2002- 03 2003- 04

Department Actual Budget Projected Proposed

11 City Council $ 20,589 $ 21,650 $ 19,098 $ 2 0,174

12 City Manager 440,341 476,686 487,127 4 97,895

16 City Attorney 158,329 195,734 159,859 1 75,550

18 Finance 339,944 401,879 386,574 4 34,136

25 Building 835,806 867,699 844,738 9 02,873

40 Police 3,294,575 3,687,057 3,633,249 3 ,629,234

50 Public Works 1,539,967 1,738,904 1,686,807 1 ,759,629

Total Operating Expenditures 6,629,551 7,389,609 7,217,453 7 ,419,490

Interfund ( Operating) Transfers:

Capital Projects Fund - - - -

Vehicle Replacement Fund 100,000 - - -

Public Facilities Fund 220,000 - - -

320,000 - - -

Contingency - 100,000 100,000 1 00,000

Total Expenditures $ 6,949,551 $ 7,489,609 $ 7,317,453 $ 7 ,519,490

Reserve for Contingencies 150,000 - - 2 00,000

Reserve for Building Inspection - - - 5 0,000

Grand Total $ 7,099,551 $ 7,489,609 $ 7,317,453 $ 7 ,769,490

Town of Atherton

General Fund Expenditure Summary

Town of Atherton FY 2003- 04 Adopted Budget Page 10

GENERAL FUND EXPENDITURES

Finance

5.7%

City Attorney

2.3%

City Manager

6.5%

Building

11.9%

Police

47.9%

City Council

Contingency 0.3%

1.3%

Public Works

24.1%

Town of Atherton FY 2003- 04 Adopted Budget Page 11

Summary of General Fund Expenditures by Appropriation

Category

The following 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, which is fairly common for cities similar to

Atherton. Additionally when comparing FY 2003- 04 recommended appropriations for

salaries and benefits with those of FY 2001- 02, it becomes apparent that salaries and

benefits have risen much more rapidly than other expenditure categories. This is largely

due to the efforts of the Town to make the salaries of its employees commensurate with

those of other municipalities in San Mateo and north Santa Clara counties as well

increased expenses associated with retirement and health insurance benefits.

Town of Atherton FY 2003- 04 Adopted Budget Page 12

Town of Atherton General Fund

Summary of General Fund Expenditures by Expenditure Category

FY 2002 through 2004

FY 2001- 02

Actual

FY 2002- 03

Budget

FY 2002- 03

Actual

FY 2003- 04

Recommended

Salaries and

Employee Benefits $ 4,302,483 $ 5,228,581 $ 5,340,854 $ 5,666,528

Contract Services 1,192,205 1,077,432 912,015 874,222

Supplies and

Materials 182,699 210,375 202,807 175,019

General Expenses 290,026 300,750 243,258 261,978

Facility & Equip 173,677 143,144 89,491 100,885

Rents & Leases 34,833 52,300 47,000 25,450

Cost Allocation 433,954 377,027 367,028 315,409

Total $ 6,609,877 $ 7,389,609 $ 7,202,453 $ 7,419,490

Town of Atherton FY 2003- 04 Adopted Budget Page 13

FY 2003- 04 General Fund Appropriations by Category

Contract Services

12.5%

Supplies and

Materials

2.3%

General Expenses

3.4%

Rents & Leases

0.3%

Cost Allocation

6.6%

Facility & Equip

1.3%

Salaries and

Employee

Benefits

73.5%

Town of Atherton FY 2003- 04 Adopted Budget Page 14

General Fund Intermediate Range Financial Plan

The table on the following page provides an overview of the Town’s General Fund

finances for the four- year period of fiscal years 2004 through 2007. As indicated in this

financial plan, the Town the General Fund balance is expected to decline considerably in

FY 2004 through FY 2007.

Town of Atherton FY 2003- 04 Adopted Budget Page 15

Revenue Category FY 2004 FY 2005 FY 2006 FY 2007

Property Tax $ 3,035,934 $ 3 ,218,090 $ 3 ,346,813 $ 3,480,686

Sales Taxes 200,640 210,672 216,992 223,502

Other Taxes 882,115 917,400 954,096 992,260

Licenses and Permits 1,541,673 1,510,839 1,525,948 1,541,207

Fines and Forefietures 70,000 71,400 72,828 74,285

Aid from other Agencies 139,000 119,000 99,000 99,000

Service Charges 445,900 445,900 468,195 491,605

Use of Money and Property 347,300 347,300 382,030 420,233

Other Revenues 3,000 3,000 3,000 3,000

Total Revenues $ 6,665,561 $ 6 ,843,600 $ 7 ,068,902 $ 7,325,777

Revenue Growth 6.9% 2.7% 3.3% 3.6%

Expenditure Category

Contingency 100,000 100,000 100,000 100,000

Council 20,174 20,779 21,610 22,474

Manager 497,895 562,622 585,127 608,532

Attorney 175,550 180,817 189,858 199,351

Finance 434,136 490,574 510,197 530,604

Building 902,873 993,160 1,032,886 1,074,202

Police 3,629,234 4,013,933 4,274,490 4,445,469

Public Works 1,759,629 1,981,342 2,060,595 2,143,019

Total Expenditures $ 7,519,490 $ 8 ,343,225 $ 8 ,774,763 $ 9,123,652

Expenditure Growth 2.8% 11.0% 5.2% 4.0%

Surplus Deficit of Revenues over Expenditures ( 853,929) ( 1,499,625) ( 1,705,861) ( 1,797,875)

Add ( subtract) Operating Transfers In ( out)

Parcel Tax 7 99,000 6 54,186 654,186 6 54,186

Police on the Street - -

Gas Tax 200,000 1 60,000 160,000 1 60,000

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

Public Facilities Fund - -

Vehicle Replacement Fund - -

Subtotal Operating Transfers 1,149,000 9 64,186 964,186 9 64,186

Beginning Fund Balance 4,959,280 5 ,254,351 4 ,718,912 3,977,237

Ending Fund Balance $ 5,254,351 $ 4 ,718,912 $ 3 ,977,237 $ 3,143,548

Increase ( Decrease) in Fund Balance $ 295,071 $ ( 535,439) $ ( 741,675) $ ( 833,689)

General Fund Revenue and Expenditure Analysis

Fiscal Years 2004 through 2007

Town of Atherton FY 2003- 04 Adopted Budget Page 16

General Fund Balance

As indicated in our intermediate range financial plan, we expect the General Fund

Balance in FY 03- 04 to amount to $ 4.9 million. For comparative purposes, the following

table provides a summary of the year- ending General Fund Balance for the past nine

years.

Town of Atherton FY 2003- 04 Adopted Budget Page 17

Town of Atherton General Fund Balance Fiscal

Years 1995 through 2004

-

1,000,000.00

2,000,000.00

3,000,000.00

4,000,000.00

5,000,000.00

6,000,000.00

1994 1996 1998 2000 2002 2004 2006

Town of Atherton FY 2003- 04 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 2003- 04 Adopted Budget Page 19

City Council

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 2002

Number Program Department

Actual Budget Projected City Council

( 121)

Total

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

3111 Equipment Maint. Other - - - -

3123 Catering Services - - - -

3150 Advertising/ Publishing 197 500 500 5 00 5 00

3165 Other Contract Services - - - -

Contract Services 197 500 500 5 00 5 00

3201 Office Supplies 582 600 600 6 00 6 00

3260 Other Supplies & Matls - - - -

Supplies & Materials 582 600 600 6 00 6 00

3301 Insurance - - - -

3302 Membership/ Dues 15375 12,086 12,086 1 2,086 1 2,086

3303 Postage - - - -

3306 Travel & Meetings 1529 3,000 3,000 3 ,000 3 ,000

3343 Boards & Commissions 390 1,000 175 1 ,000 1 ,000

3350 Special Events & Awards 1252 3,000 1,500 2 ,000 2 ,000

General Expenses 18,546 19,286 16,761 1 8,086 1 8,086

3510 Building Improvements - - - - -

Facility & Equipment - - - - -

3910 Administrative Services 640 640 613 3 20 3 20

3920 Computer Services Charge 624 624 624 6 68 6 68

Cost Allocation 1,264 1,264 1,237 9 88 9 88

City Council Total $ 20,589 $ 21,650 $ 19,098 $ 2 0,174 $ 2 0,174

2002- 03 2003- 04 Recommended

Account Description

Town of Atherton

General Fund ( Fund 101)

Fiscal Year 2003- 04 Budget

Town of Atherton FY 2003- 04 Adopted Budget Page 20

Town of Atherton FY 2003- 04 Adopted Budget Page 21

City Manager

Department Purpose

T The City Manager’s Office consists of three programs: Administration, Personnel and City

Clerk. The current staffing level of three positions is proposed to remain the same for FY 2003-

04: City Manager, Assistant to the City Manager, and City Clerk.

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

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

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

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

provide the most benefit to the residents of 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

2002 2002- 03

Account Account Description Programs

Number Actual Budget Projected Administration ( 121)

Personnel

( 122) City Clerk ( 123) Department Total

3001 Regular Salaries $ 2 66,921 $ 299,897 $ 327,320 1 53,470 91,835 91,835 3 37,139

3002 Temporary Help - - - - - -

3006 Overtime - - - -

3020 Medicare Insurance 2 ,160 4,333 4,333 2 ,225 1,332 1,332 4 ,889

3025 FICA 2 ,029 - - - - -

3030 PERS Retirement 1 9,658 20,993 22,912 1 9,541 11,693 11,693 4 2,928

3042 Health Insurance 1 7,113 23,208 25,484 9 ,301 9,589 10,417 2 9,307

3044 Dental Insurance 2 ,580 2,801 2,801 1 ,097 1,097 1,097 3 ,292

3045 Vision Insurance 7 42 827 827 1 83 183 183 5 49

3050 Workers Compensation 7 79 537 391 2 55 152 152 5 60

3051 Life Insurance 3 58 851 851 3 79 379 379 1 ,137

3035 Deferred Compensation 4,095 4,095 4 ,604 - - 4 ,604

3052 Disability Insurance 3 ,229 2,551 2,551 3 ,009 1,801 1,801 6 ,610

3061 Auto Allowance 2 ,169 4,703 4,703 4 ,800 - - 4 ,800

Salaries & Benefits 317,738 364,795 396,267 198,864 118,061 118,889 435,815

3111 Equipment Maintenance - Other -

3150 Advertising/ Publishing 1 3,486 12,900 11,000 6 ,400 3,000 1,700 1 1,100

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

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

3165 Other Contract Services 5 ,062 11,000 4,000 3 ,500 - 3 ,500

Contract Services 18,548 26,900 15,000 9,900 6,000 1,700 1 7,600

3201 Office Supplies 1 ,276 1,250 1,200 5 00 250 500 1 ,250

3202 Subscriptions 2 45 210 210 200 110 3 10

3210 Training & Safety 4 ,381 3,750 3,000 2 50 250 5 00

3231 Computer Supplies - - 2 50 250 5 00

Supplies & Materials 5,902 5,210 4,410 1,000 950 610 2 ,560

2003- 04 Recommended

Town of Atherton

General Fund ( Fund 101)

Fiscal Year 2003- 04 Budget

Town of Atherton FY 2003- 04 Adopted Budget Page 22

Department 12 : City Manager

2002 2002- 03

Account Account Description Programs

Number Actual Budget Projected Administration ( 121)

Personnel

( 122) City Clerk ( 123) Department Total

2003- 04 Recommended

Town of Atherton

General Fund ( Fund 101)

Fiscal Year 2003- 04 Budget

3302 Membership/ Dues 1 0,432 10,500 10,500 2 ,000 6,500 400 8 ,900

3305 Communication 8 78 900 900 9 00 9 00

3306 Travel & Meetings 5 ,121 8,100 5,100 7 50 750 1,250 2 ,750

3307 Transportation Expenses 5 ,965

3340 Personnel Admin. 1 ,884 3,000 3,100 2,000 2 ,000

3350 Special Events & Awards 4 ,064 4,500 5,650 - 1,600 1 ,600

3351 Election Expense 5,000 - - -

General Expenses 28,344 32,000 25,250 3,650 10,850 1,650 1 6,150

3401 Rent - Facilities - - - - - -

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

Rents & Leases - - - - - - -

3513 Computer Equipment - - - - - -

3514 Office Machines & Furnitures 7 64 1,650 1,650 - - - -

Facility & Equipment 764 1,650 1,650 - - - -

3910 Administrative Services 33876 38,957 37,376 1 9,479 - - 1 9,479

3920 Computer Services Charge 5880 7,174 7,174 6 ,292 - - 6 ,292

Cost Allocation 39,756 46,131 44,550 25,770 - - 2 5,770

City Manager Total $ 4 11,052 $ 476,686 $ 487,127 $ 2 39,185 $ 135,861 $ 122,849$ 4 97,895

Town of Atherton FY 2003- 04 Adopted Budget Page 23

Town of Atherton FY 2003- 04 Adopted Budget Page 24

City Attorney

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 : City Attorney

Account 2002 2002- 03 2003- 04 Recommended

Number Program Department

Actual Budget Projected

Legal Services

( 161) Total

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

3030 PERS Retirement - - - -

Salaries & Benefits - - - - -

3102 City Attorney Retainer 9 0,000 8 8,200 8 9,500 93,975 93,975

3103 Attorney - Other legal 2 61 2 0,000 1 5,000 14,000 14,000

3104 Labor Relations Service 4 2,152 3 8,000 1 0,000 20,000 20,000

3105 Litigation Services 1 9,217 4 0,000 3 6,000 40,000 40,000

Contract Services 1 51,630 1 86,200 1 50,500 167,975 167,975

3202 Subscriptions - - - - -

Supplies & Materials - - - - -

3302 Membership/ Dues - 5 00 5 00 500 500

3306 Travel & Meetings - 2 ,000 2 ,000 1,000 1,000

3322 Liability Claims 2 5,715 - - 1,000 1,000

General Expenses 25,715 2,500 2 ,500 2,500 2,500

3910 Administrative Services 4 ,095 4 ,300 4 ,125 2,150 2,150

3920 Computer Services Charge 2 ,604 2 ,734 2 ,734 2,926 2,926

Cost Allocation 6,699 7,034 6 ,859 5,075 5,075

City Attorney Total $ 1 84,044 $ 1 95,734 $ 1 59,859 $ 175,550 $ 175,550

Account Description

TOWN OF ATHERTON

General Fund ( Fund 101)

Fiscal Year 2003- 04 Budget

Town of Atherton FY 2003- 04 Adopted Budget Page 25

Town of Atherton FY 2003- 04 Adopted Budget Page 26

Finance Department

Department Purpose

The Finance Department provides for the overall management, organization, planning,

and administration of financial services. In addition, the Finance Department is

responsible for the preparation of the Budget document, financial planning, fiscal

analysis, and the administration of the internal control systems.

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. The

Department maintains control over the City’s fixed assets, and the day- to- day tasks

associated with maintaining the Town’s investment portfolio.

Department 12: Finance Department

Account 2002

Number

Actual Budget Projected

Accounting & Finance

( 181) Post Office ( 182) Department Total

3001 Regular Salaries $ 139,117 235,393 233,039 $ 2 01,885 $ 3 9,307 $ 2 41,192

3005 Temporary Help 6,608 6,000 10,000 - 1 2,000 1 2,000

3006 Overtime/ Court Time 93 6,000 - - - -

3020 Medicare Insurance 1,095 1,939 1,939 3 ,497 - 3 ,497

3025 FICA 1,078 - - 1 ,800 - 1 ,800

3030 PERS Retirement 10,569 16,478 16,392 2 5,706 5 ,005 3 0,711

3042 Health Insurance 6,041 29,087 24,820 1 7,917 1 0,626 2 8,543

3044 Dental Insurance 2,276 3,424 3,424 2 ,239 1 ,097 3 ,336

3045 Vision Insurance 207 980 980 4 84 1 83 6 66

3050 Workers Compensation 711 240 175 3 35 6 5 4 00

3051 Life Insurance 238 680 680 7 73 3 79 1 ,152

3052 Disability Insurance 1,933 1,335 1,335 3 ,958 7 71 4 ,729

Salaries & Benefits 169,966 301,555 292,783 258,594 69,433 328,028

3101 Audit & Financial 26,701 25,347 27,347 2 9,927 - 2 9,927

3111 Equipment Maint. Other 169 4,800 2,800 3 ,200 - 3 ,200

3124 Custodial Services - -

3152 Employee Assistance - -

3165 Other Contract Services 92,516 16,875 12,496 1 6,875 - 1 6,875

Contract Services 119,386 47,022 42,643 50,002 - 5 0,002

3201 Office Supplies 11,764 6,150 6,150 6 ,150 1 ,500 7 ,650

3202 Subscriptions 178 240 240 2 40 - 2 40

3210 Training & Safety 3,624 4,000 6,000 4 ,000 - 4 ,000

3260 Other Supplies & Matls - - - - -

Supplies & Materials 15,566 10,390 12,390 10,390 1,500 1 1,890

Account Description Programs

TOWN OF ATHERTON

General Fund ( Fund 101)

Fiscal Year 2003- 04 Budget

2002- 03 2003- 04 Recommended

Town of Atherton FY 2003- 04 Adopted Budget Page 27

Department 12: Finance Department

Account 2002

Number

Actual Budget Projected

Accounting & Finance

( 181) Post Office ( 182) Department Total

Account Description Programs

TOWN OF ATHERTON

General Fund ( Fund 101)

Fiscal Year 2003- 04 Budget

2002- 03 2003- 04 Recommended

3302 Membership/ Dues 476 800 800 8 00 - 8 00

3303 Postage - - - 9 ,500 9 ,500

3304 Utilities - - 3 ,200 - 3 ,200

3305 Communication - - 3 ,500 - 3 ,500

3306 Travel & Meetings 1,501 1,200 2,400 - - -

3307 Transport Expense 185 - -

3322 Liability Claims - - - - -

General Express 2,162 2,000 3,200 7,500 9,500 1 7,000

3403 Rent - Tools and Equipment 329 - - - 4 ,800 4 ,800

3510 Building Improvements - 1,000 1,000 1 ,000 - 1 ,000

3513 Vehicles and Accessories - - - - - -

3514 Office Machines & Furniture 443 4,000 - 2 ,000 - 2 ,000

- - -

Facility & Equipment 772 5,000 1,000 3,000 4,800 7 ,800

3910 Administrative Services 29,909 33,350 31,996 1 6,675 1 6,675

3920 Computer Services Charge 2,180 2,562 2,562 2 ,741 2 ,741

Cost Allocation 32,089 35,912 34,558 19,416 - 1 9,416

Finance Total $ 339,941 $ 401,879 $ 386,574 $ 3 48,903 $ 8 5,233 $ 4 34,136

Town of Atherton FY 2003- 04 Adopted Budget Page 28

Town of Atherton FY 2003- 04 Adopted Budget Page 29

Building Department

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. The

Building Department supports the Town Council, Planning Commission, and General

Plan Review Committee.

Department 25: Building Department

Account 2002

Number Programs Department

Actual Budget Projected

Building

Inspection

( 125)

Planning

( 126)

Total

3001 Regular Salaries $ 282,311 $ 345,354 $ 3 98,584 $ 410,542 $ - $ 4 10,542

3005 Temporary Help - - - - -

3006 Overtime/ Court Time 11,670 12,065 1 2,065 - - -

3008 Compensation Payout - - - -

3020 Medicare Insurance 2,323 4,795 4 ,795 5,953 - 5 ,953

3025 FICA 2,346 2,346 2 ,346 - - -

3030 PERS Retirement 21,262 23,335 2 7,901 52,274 - 5 2,274

3042 Health Insurance 21,425 29,229 3 0,522 44,689 - 4 4,689

3044 Dental Insurance 3,434 4,627 4 ,627 5,487 - 5 ,487

3045 Vision Insurance 486 741 7 41 915 - 9 15

3050 Workers Compensation 2,636 2,645 1 ,924 681 - 6 81

3051 Life Insurance 418 1,146 1 ,146 2,260 - 2 ,260

3052 Disability Insurance 2,781 3,307 3 ,307 8,050 - 8 ,050

3061 Auto Allowance 4,800 10,032 1 0,032 18,000 - 1 8,000

Salaries & Benefits 355,892 439,622 4 97,989 548,852 - 548,852

3108 Contract Planner 122,493 91,028 9 1,028 336 1 30,000 1 30,336

3109 Plan Reviewer 138,265 128,195 1 07,000 38,000 - 3 8,000

3111 Equipment Maint. Other - - - - - -

3124 Custodial Services 2,268 2,117 2 ,117 2,117 - 2 ,117

3150 Advertising/ Publishing - - - - - -

3165 Other Contract Services 82,383 79,943 2 0,000 20,000 - 2 0,000

Contract Services 345,409 301,283 2 20,145 60,453 130,000 190,453

Account Description

2002- 03 2003- 04 Recommended

TOWN OF ATHERTON

Building Department

Fiscal Year 2003- 04 Budget

Town of Atherton FY 2003- 04 Adopted Budget ` Page 30

Department 25: Building Department

Account 2002

Number Programs Department

Actual Budget Projected

Building

Inspection

( 125)

Planning

( 126)

Total

Account Description

2002- 03 2003- 04 Recommended

TOWN OF ATHERTON

Building Department

Fiscal Year 2003- 04 Budget

3201 Office Supplies 9,471 11,022 1 5,000 5,000 - 5 ,000

3202 Subscriptions - - - - - -

3203 Microfilms 11,284 10,857 1 0,857 10,857 - 1 0,857

3210 Training & Safety 61 84 8 4 84 - 8 4

3230 Computer Software - - - - - -

Supplies & Materials 20,816 21,963 2 5,941 15,941 - 15,941

3302 Membership/ Dues 890 1,211 1 ,211 266 9 45 1 ,211

3304 Utilities 1,026 1,217 1 ,217 1,217 - 1 ,217

3305 Communication 2,495 2,464 2 ,464 2,464 - 2 ,464

3306 Travel & Meetings - - - - - -

3307 Transport Expenses 4,615 2,843 2 ,843 4,062 9 3 4 ,155

General Expenses 9,026 7,735 7 ,735 8,009 1,038 9,047

3401 Rent - Facilities 21,428 19,999 1 9,999 - - -

Rents & Leases 21,428 19,999 1 9,999 - - -

3503 Non- Cap Tools & Equip - - - - - -

3513 Computer Equipment 1,030 1,442 - - - -

3514 Office Machines & Furniture - - - - - -

Facility & Equipment 1,030 1,442 - - - -

3910 Administrative Services 58,380 67,137 6 4,411 33,569 - 3 3,569

3915 Code Enforcement Direct Charge - - 50,000 - 5 0,000

3916 Town Arborist Direct Charge 46,238 4 6,238

3920 Computer Services Charge 6,982 8,518 8 ,518 8,774 - 8 ,774

Cost Allocation 65,362 75,655 7 2,929 138,580 - 138,580

Building Department Total $ 818,963 $ 867,699 $ 8 44,738 $ 771,835 $ 1 31,038 $ 9 02,873

Town of Atherton FY 2003- 04 Adopted Budget ` Page 31

Town of Atherton FY 2003- 04 Adopted Budget Page 32

Police Department

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 depth 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;

Town of Atherton FY 2003- 04 Adopted Budget Page 33

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

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 2002 2002- 03 2003- 04 Recommended

Number Programs

Department

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

3001 Regular Salaries $ 1,453,914 $ 1,813,212 $ 1,739,170 $ 1,096,287 $ 9 1,017 1 77,703 $ 272,536 $ 1,637,542

3002 Part- time Permanent 5,761 22,074 26,122 - - - - 30,000 3 0,000

3003 Dispatcher Salaries 300,116 305,000 378,021 - - - $ 389,361 - 3 89,361

3004 Reserves Salaries 8,804 - - 4,800 - - - - 4 ,800

3005 Temporary Help 35,440 - 56,000 - - - - - -

3006 Overtime/ Court Time 112,099 101,150 101,150 80,000 - 8 ,000 24,000 1 12,000

3008 Compensation Payout 17,498 734 734 3,000 - - - 3,000 6 ,000

3020 Medicare Insurance 11,295 31,963 31,963 18,071 2 ,452 20,524 3,075 4 4,122

3025 FICA 16,009 16,557 2,557 - - - -

3030 PERS Retirement 174,734 387,031 338,233 286,671 2 0,936 4 0,875 71,139 61,074 4 80,695

3042 Health Insurance 161,253 174,185 202,827 137,321 7 ,376 2 0,834 48,002 19,718 2 33,251

3044 Dental Insurance 19,232 18,756 18,756 18,657 1 ,097 2 ,195 5,487 2,195 2 9,631

3045 Vision Insurance 2,899 8,873 8,873 3,110 1 83 3 66 1,098 549 5 ,306

3050 Workers Compensation 142,991 62,428 59,422 56,706 3 ,102 8 ,085 12,289 11,040 9 1,223

3051 Life Insurance 2,431 5,895 5,895 6,443 3 79 7 58 2,274 1,123 1 0,978

3052 Disability Insurance 8,959 21,450 21,450 20,549 1 ,125 2 ,930 6,613 4,475 3 5,691

3060 Uniforms 23,500 17,064 17,064 19,266 1 ,134 - - 2 0,400

3070 Education 800 836 836 830 4 4 - - 8 74

Salaries & Benefits 2,497,735 2,987,207 3,009,072 1,751,711 1 28,844 261,747 580,788 408,784 3 ,131,874

3110 Equipment Maint. Vehicle 34,852 31,868 31,868 43,900 1 ,550 - 2,300 4 7,750

3111 Equipment Maint. Other 6,871 27,535 27,535 2,500 3 80 1,600 350 4 ,830

3120 Building Security 400 400 400 - - - 4 00

3122 Facility Repair 5,018 5,018 4,000 - 150 - 4 ,150

3124 Custodial Services 7,756 7,316 7,316 4,350 4 25 1,050 400 6 ,225

3150 Advertising/ Publishing - 1,077 1,077 372 - - - 3 72

3152 Employee Assistance - 258 258 150 3 5 84 35 3 04

3153 Booking Fees 10,060 12,914 12,914 10,282 - - - 1 0,282

3154 Citation Processing 4,065 1,254 1,254 833 - - - 8 33

3165 Other Contract Services 192,547 168,017 158,017 65,094 - 20,652 62,350 1 48,096

Contract Services 256,151 255,657 245,657 131,881 - 2,390 23,536 65,435 2 23,242

Account Description

TOWN OF ATHERTON

General Fund

Fiscal Year 2003- 04 Budget

Town of Atherton FY 2003- 04 Adopted Budget Page 34

Department 40: Police

Account 2002 2002- 03 2003- 04 Recommended

Number Programs

Department

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

Account Description

TOWN OF ATHERTON

General Fund

Fiscal Year 2003- 04 Budget

3201 Office Supplies 2,642 7,663 7,663 2,225 3 50 805 135 3 ,515

3202 Subscriptions 1,816 1,104 1,104 550 1 50 120 230 1 ,050

3210 Training & Safety 7,860 13,174 13,174 995 2 50 900 876 3 ,021

3211 Training - POST 13,637 26,246 21,000 21,900 8 50 1,900 2,216 2 6,866

3220 Crime Prevention Task Force 1,143 400 400 300 - - - 3 00

3221 K- 9 Expenses 9,121 8,265 8,265 6,200 - - - 6 ,200

3230 Computer Software - 559 559 150 5 0 100 125 4 25

3244 Construction 40 250 250 200 - - - 2 00

3250 Vehicle Supplies 784 1,450 1,450 1,250 1 00 - 200 1 ,550

3252 Gas & Oil 21,281 20,471 20,471 10,750 1 ,200 - 2,450 1 4,400

3260 Other Supplies & Materials 19,996 17,315 17,315 7,063 9 00 1,400 913 1 0,276

Supplies & Materials 78,320 96,897 91,651 51,583 - 3,850 5,225 7,145 6 7,803

3302 Membership/ Dues 3,766 1,023 1,023 - - 2 00 300 950 1 ,450

3303 Postage - 2,793 2,793 100 - 5 0 325 150 6 25

3304 Utilities 18,051 29,162 20,000 19,000 - - - - 1 9,000

3305 Communication 56,226 44,905 36,000 4,900 - 1 ,700 11,500 8,805 2 6,905

3306 Travel & Meetings 2,514 4,608 4,608 675 - 3 00 - 900 1 ,875

3307 Transport Expenses 81 523 523 150 - - - - 1 50

3350 Special Events & Awards 511 225 225 225 - - - 85 3 10

General Expenses 81,149 83,239 65,172 25,050 - 2,250 12,125 10,890 5 0,315

-

3401 Rent - Facilities - 2,420 2,420 - - - - - -

3403 Rent - Tools & Equipment 9,076 9,581 9,581 6,200 - - - - 6 ,200

Rents & Leases 9,076 12,001 12,001 6,200 - - - - 6 ,200

Town of Atherton FY 2003- 04 Adopted Budget Page 35

Department 40: Police

Account 2002 2002- 03 2003- 04 Recommended

Number Programs

Department

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

Account Description

TOWN OF ATHERTON

General Fund

Fiscal Year 2003- 04 Budget

3501 Non- Cap Off Mach & Furniture 79 2,155 2,155 2,250 - - - - 2 ,250

3503 Non- Cap Tools & Equipment 4,746 5,203 5,203 6,250 - 1 05 2,350 480 9 ,185

3504 Misc. Capital Outlay 5,500 5,500 1,900 - - - 1 ,900

3510 Building Improvements 6 3,462 3,462 625 - - - - 6 25

3511 Machinery & Equipment 147,009 64,711 25,000 13,100 - 6 00 7,200 550 2 1,450

3512 Vehicles & Accessories 6,783 - - 650 - - 75 - 7 25

3513 Computer Equipment 818 5,486 5,486 1,000 - 2 00 2,500 1,500 5 ,200

3514 Office Machines & Furniture 2,232 7,535 7,535 2,850 - - 14,650 1,250 1 8,750

Facility & Equipment 161,673 94,052 54,341 28,625 - 905 26,775 3,780 6 0,085

-

3910 Administrative Services 56,738 65,249 62,600 - - - 32,624 3 2,624

3920 Computer Services Charge 43,734 53,355 53,355 - - - 57,090 5 7,090

3930 Equipment Replacement Charge 110,000 39,400 39,400 - - - - -

Cost Allocation 210,472 158,004 155,355 - - - - 89,715 8 9,715

Police Total $ 3,294,576 $ 3,687,057 $ 3,633,249 $ 1,995,050 $ 1 28,844 $ 2 71,142 $ 648,449 $ 585,749 3 ,629,234

Town of Atherton FY 2003- 04 Adopted Budget Page 36

Town of Atherton FY 2003- 04 Adopted Budget Page 37

Public Works Department

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

2002 2002- 03

Account Programs

Number

Actual Budget Projected

Admin &

Traffic

( 550)

CIP Support

( 551)

Permits

( 552)

Trees &

Landscape

( 553)

Park

Programs

( 558)

Parks

Grounds

( 557)

Public

Buildings

( 559)

Weed &

Litter ( 554)

Streets

( 555)

NPDES &

Drain

( 556)

Department

Total

3001 Regular Salaries $ 739,026 $ 864,303 $ 889,070 $ 144,554 $ 7 7,806 $ 45,000 $ 7 3,003 $ 77,287 $ 125,175 $ 46,341 $ 53,519 $ 2 26,819 $ 869,504

3002 Part- time Permanent 31,806 31,806 36,750 36,750

3005 Temporary Help 42,289 13,440 13,440 9 60 960 960 7 ,680 2,240 12,800

3006 Overtime/ Court- time 9,135 7,050 7,050 1 ,200 1,000 1,000 200 700 3 ,000 7,100

3010 Standby Pay 12,644 14,709 14,709 1,721 1 ,456 1,191 5,383 588 912 2 ,118 1,265 14,634

3020 Medicare Insurance 4,454 8,380 8,380 2,749 1 ,128 1 ,729 1,121 1,815 672 776 3 ,289 13,278

3025 FICA 6,505 6,779 6,779 1 44 5,513 144 1,920

3030 PERS Retirement 55,157 60,656 62,235 24,136 9 ,907 1 5,183 9,841 15,939 5,901 6,815 2 8,881 116,601

3042 Health Insurance 51,135 51,259 51,259 12,254 - 1 3,994 7,376 11,351 2,900 3,577 2 3,609 75,062

3044 Dental Insurance 10,158 13,368 13,368 2,195 1 ,097 2 ,195 1,097 2,195 1,097 1,097 3 ,292 14,267

3045 Vision Insurance 2,247 2,713 2,713 366 1 83 3 66 183 366 183 183 5 49 2,378

3050 Workers Compensation 12,313 44,280 27,274 315 1 29 2 ,549 128 6,862 2,540 2,934 1 2,434 27,892

3051 Life Insurance 1,200 2,228 2,228 758 3 79 7 58 379 758 379 379 1 ,137 4,927

3052 Disability Insurance 8,635 8,624 8,624 3,717 1 ,526 2 ,338 1,515 2,454 909 1,049 4 ,447 17,955

3060 Uniforms 5,054 3,300 3,300 800 8 00 300 1,355 150 230 5 35 320 4,490

3061 Auto Allowance 1,200 2,508 2,508 2,400 - 2,400

Salaries & Benefits 961,152 1,135,402 1,144,742 194,243 92,956 46,721 115,876 143,681 175,757 61,861 73,131 317,791 3,825 1,221,960

-

3107 Contract Engineering 4,986 22,000 22,000 2 ,000 2,000

3110 Equipment Maint. Vehicle 5,640 4,820 4,820 300 3 00 500 300 9 00 300 2,600

3111 Equipment Maint Other 8,254 7,800 7,800 400 8 00 400 3 00 150 6,000 4,400 300 2 ,000 14,750

3122 Facility Repair 11,082 6,000 6,000 500 500 4,000 4 00 5,400

3124 Custodial Services 8,076 4,050 4,050 600 6 00 600 2,200 4,000

3130 Tree Maintenance 40,860 47,000 45,000 4 0,000 10,000 50,000

3131 Grounds Maintenance 8,877 14,000 14,000 9,500 9,500

3132 Right of Way Maintenance 13,561

3134 Contract Landscape Maint. 28,124 40,000 40,000 3 5,000 35,000

3136 Traffic Maintenance 15,476 11,600 11,600 1 5,000 15,000

3150 Advertising & Publishing 17,891 17,300 17,300 - 2 ,700 16,500 19,200

3151 Instruction & Training - - - 5 00 1,000 1,500

3165 Other Contract Services 138,057 85,300 80,000 500 2,000 6,000 4 5,000 12,000 65,500

Contract Services 300,884 259,870 252,570 1,000 6,100 1,300 76,100 20,850 28,500 14,400 600 63,300 12,300 224,450

Account Description

2003- 04 Recommended

TOWN OF ATHERTON

General Fund

Fiscal Year 2003- 04 Budget

Town of Atherton FY 2003- 04 Adopted Budget Page 38

Department 50: Public Works

2002 2002- 03

Account Programs

Number

Actual Budget Projected

Admin &

Traffic

( 550)

CIP Support

( 551)

Permits

( 552)

Trees &

Landscape

( 553)

Park

Programs

( 558)

Parks

Grounds

( 557)

Public

Buildings

( 559)

Weed &

Litter ( 554)

Streets

( 555)

NPDES &

Drain

( 556)

Department

Total

Account Description

2003- 04 Recommended

TOWN OF ATHERTON

General Fund

Fiscal Year 2003- 04 Budget

3201 Office Supplies 3,971 4,100 4,100 1,200 1 ,200 1,200 400 300 3 00 50 4,650

3210 Training & Safety 5,216 4,275 4,275 - 7 50 4 00 300 600 2 ,200 4,250

3230 Computer Software 3,258 3,800 3,800 3,600 - 3,600

3231 Computer Supplies 1,113 1,700 1,700 950 2 50 150 50 1 00 1,500

3240 Building Supplies 8,174 6,800 6,800 250 2 50 250 4,200 2,500 1,400 3 00 9,150

3242 Landscaping Supplies 4,320 6,700 6,700 5 00 1,200 5,000 6,700

3244 Construction Materials 25,795 37,500 30,000 3,500 11,000 3,000 1 6,000 1,500 35,000

3251 Minor Tools & Equip 2,214 3,650 3,650 5 0 8 00 225 700 100 350 2 ,400 4,625

3252 Gas & Oil 6,423 5,540 5,540 400 4 00 950 950 2 ,000 800 5,500

3260 Other Supplies & Materials 1,029 1,250 1,250 1,000 250 1,250

Supplies & Materials 61,513 75,315 67,815 6,000 2,500 2,000 2,100 10,875 20,100 5,700 1,300 23,300 2,350 76,225

3302 Membership/ Dues 800 20,050 20,050 200 19,500 1 25 125 2 00 20,150

3303 Postage 11 150 150 -

3304 Utilities 107,595 111,350 80,000 325 3 25 325 6 ,000 13,000 6,000 6,000 7,200 7 3,000 - 112,175

3305 Communication 15,136 18,600 18,600 700 1 ,100 1,100 7,500 960 260 4 00 360 12,380

3306 Travel & Meetings 342 3,050 3,050 1,300 5 00 1 ,400 200 3,400

3307 Transport Expenses 1,200 790 790 3 00 200 7 5 50 50 5 0 50 775

General Expenses 125,084 153,990 122,640 2,525 1,725 21,125 6,700 20,550 7,135 6,000 7,460 75,050 610 148,880

3403 Rent - Tools & Equipment 4,329 20,300 15,000 1 ,250 2,000 7 ,000 9,000 19,250

Rents & Leases 4,329 20,300 15,000 - - - 1,250 2,000 - - - 7,000 9,000 19,250

3510 Building Improvements 2,721 3,000 3,000 16,000 3,000 19,000

3511 Machinery & Equipment 454 15,000 15,000 3,000 7,000 10,000

3512 Vehicles & Accessories - - - -

3513 Computer Equipment - 4,500 4,500 -

3514 Office Machines & Furnitur 6,263 18,500 10,000 4,000 4,000

Facility & Equipment 9,438 41,000 32,500 - - - - 19,000 7,000 3,000 - - 4,000 33,000

3910 Administrative services 31,846 36,623 35,136 18,311 18,311

3920 Computer charges 13,446 16,404 16,404 17,552 17,552

3930 Equipment Replacement Ch 33,020 - - - -

Cost Allocation 78,312 53,027 51,540 35,864 - - - - - - - - - 35,864

Public Works Total $ 1,540,712 $ 1,738,904 $ 1,686,807 $ 239,631 $ 1 03,281 $ 71,146 $ 2 02,026 $ 216,956 $ 238,492 $ 90,961 $ 82,491 $ 4 86,441 $ 32,085 $ 1,759,629

Town of Atherton FY 2003- 04 Adopted Budget Page 39

Town of Atherton FY 2003- 04 Adopted Budget Page 40

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. In FY 2003- 04 theTown

will maintain three internal service funds, administrative services, fleet management and

information technology. The workers’ compensation internal service fund will be

eliminated in FY 2003- 04.

2003- 04 Recommended

Account

Number Account Description

Admin Services

( 612)

Fleet Mgmt.

( 610)

Computer

Services ( 611)

Workers' Comp

( 614)

ISF Admin Services

( 612)

Fleet Mgmt.

( 610)

Computer

Services ( 611)

Workers'

Comp ( 614)

ISF Admin

Services ( 612)

Fleet Mgmt.

( 610)

Computer

Services ( 611)

ISF Total

3001 Regular Salaries $ 6 1,202 $ - $ - $ - $ 6 1,202 $ 62,000 $ - $ - $ 62,000 $ 7 6,166 $ - $ - $ 7 6,166

3020 Medicare Insurance 5 04 - - - 5 04 500 - - 500 1 ,104 - - 1 ,104

3030 PERS Retirement 4 ,284 - - - 4 ,284 4,200 - - 4,200 9 ,698 - - 9 ,698

3042 Health Insurance 7 ,563 - - - 7 ,563 6,800 - - 6,800 9 ,013 - - 9 ,013

3044 Dental Insurance 8 90 - - - 8 90 900 - - 900 1 ,054 - - 1 ,054

3045 Vision Insurance 2 55 - - - 2 55 200 - - 200 2 10 - - 2 10

3050 Workers Compensation 6 2 - - - 6 2 100 - - 100 1 26 - - 1 26

3051 Life Insurance 1 77 - - - 1 77 180 - - 180 3 64 - - 3 64

3052 Disability Insurance 3 47 - - - 3 47 360 - - 360 1 ,493 - - 1 ,493

Salaries & Benefits 7 5,284 - - - 7 5,284 75,240 - - - 75,240 9 9,230 - - 9 9,230

3111 Equipment Maint. Other 1 4,000 - 31,000 4 5,000 12,000 - 28,000 40,000 1 4,000 - 30,000 4 4,000

3124 Custodial Services 5 ,000 - 5 ,000 4,200 - - 4,200 5 ,000 - - 5 ,000

3152 Employee Assistance 3 ,000 - 3 ,000 3,000 - - 3,000 3 ,000 - - 3 ,000

3165 Other Contract Services 6 ,000 - 42,000 4 8,000 4,800 - 42,000 46,800 6 ,000 - 44,000 5 0,000

Contract Services 2 8,000 - 73,000 - 1 01,000 24,000 - 70,000 - 94,000 2 8,000 - 74,000 1 02,000

-

3201 Office Supplies 4 ,500 4,500 - 9 ,000 3,000 - 3,000 4 ,500 - 1,200 5 ,700

3231 Computer Supplies 2 ,500 2,500 2,500 7 ,500 - 2,500 2,500 2 ,500 - 4,800 7 ,300

Supplies & Material 7 ,000 7,000 2,500 - 1 6,500 3,000 - 2,500 - 5,500 7 ,000 - 6,000 1 3,000

3303 Postage 1 0,000 - - - 1 0,000 8,000 - - - 8,000 - - - -

3304 Utilities 1 8,000 - - - 1 8,000 12,000 - - - 12,000 1 8,000 - - 1 8,000

3305 Communication 7 ,000 - - - 7 ,000 4,000 - - - 4,000 1 7,000 - - 1 7,000

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

3321 Liability Insurance 1 00,000 - - - 1 00,000 101,000 - - - 101,000 1 00,000 - - 1 00,000

3322 Liability Claims 2 4,550 - - - 2 4,550 5,000 - - - 5,000 2 4,550 - - 2 4,550

3324 Workers' Compensation Insura - - - 115,000 1 15,000 - - - 85,000 85,000 - - -

3325 Workers' Compensation Claim - - - 10,000 1 0,000 - - - 6,000 6,000 - - -

General Expenses 1 59,550 - - 125,000 2 84,550 130,000 - - 91,000 221,000 1 59,550 - - 1 59,550

3403 Rent - Tools & Equipment 1 ,500 - - - 1 ,500 4,000 - - 4,000 1 ,500 - - 1 ,500

Rents & Leases 1 ,500 - - - 1 ,500 4,000 - - - 4,000 1 ,500 - - 1 ,500

3513 Computer Equipment 5 4,000 - 25,000 - 7 9,000 32,000 2,500 25,000 - 59,500 2 2,000 - 27,500 4 9,500

3514 Vehicles & Accessories - 38,000 - - 3 8,000 - 48,000 - - 48,000 - 10,000 - 1 0,000

Facility & Equip. 5 4,000 38,000 25,000 - 1 17,000 32,000 50,500 25,000 - 107,500 2 2,000 10,000 27,500 5 9,500

Fund Total $ 3 25,334 $ 45,000 $ 100,500 $ 125,000 $ 5 95,834 $ 268,240 $ 50,500 $ 97,500 $ 91,000 $ 507,240 $ 3 17,280 $ 10,000 $ 107,500 $ 4 34,780

Fund

TOWN OF ATHERTON

Internal Service Funds

Fiscal Year 2003- 04 Budget

2002- 03 Budget 2002- 03 Estimate

Town of Atherton FY 2003- 04 Adopted Budget Page 41

Town of Atherton FY 2003- 04 Adopted Budget Page 42

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 $ - $ 2 ,211 $ 74,523 $ 76,734 $ - $ 2,211 $ 74,523 $ 76,734 $ - $ - $ 100,000 $ 100,000

3006 Overtime - 100 - 100 - 100 - 100 - - - -

3020 Medicare Insurance - 21 1,081 1,102 - 21 1,081 1,102 - - - -

3025 Fica - 17 - 17 - 17 - 17 - - - -

3030 PERS Retirement - 155 6,757 6,912 - 155 6,757 6,912 - - - -

3042 Health Insurance - 131 7,533 7,664 - 131 7,533 7,664 - - - -

3044 Dental Insurance - 34 1,119 1,153 - 34 1,119 1,153 - - - -

3045 Vision Insurance - 7 - 7 - 7 - 7 - - - -

3050 Workers Compensation - 113 7,303 7,416 - 113 7,303 7,416 - - - -

3051 Life Insurance - 6 2 62 268 - 6 262 268 - - - -

3052 Disability Insurance - 22 7 45 767 - 22 745 767 - - - -

3060 Uniforms - - 6 77 677 - - 677 677 - - - -

3070 Education - - - - - - - - - - -

Salaries & Benefits - 2 ,817 100,000 102,817 - 2,817 100,000 102,817 - 100,000 100,000

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

3122 Facility Repair - 2 ,000 - 2,000 - 2,000 - - - 4 00 - 400

3124 Custodial Services - 4 ,000 - 4,000 - 4,000 - 4,000 - 4 ,920 - 4,920

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

3165 Other Contract Services 7,500 2 ,000 - 9,500 7 ,500 38,000 - 45,500 - 1 ,000 - 1,000

Contract Services 7,500 8 ,000 - 15,500 7 ,500 44,000 - 49,500 6 ,320 - 6,320

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

3240 Building Supplies - 1 ,800 - 1,800 - 1,800 - 1,800 - 1 ,750 - 1,750

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

3244 Construction Materials - 1 ,300 - 1,300 - 1,300 - 1,300 - 2 00 - 200

3260 Other Supplies and Materia - 250 - 250 - 250 - 250 - 2 50 - 250

Supplies & Material - 3 ,350 - 3,350 - 3,350 - 3,350 2 ,200 - # 2,200

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

3304 Utilities - 8 ,400 - 8,400 - 8,400 - 8,400 - 7 ,200 - 7,200

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

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

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

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

General Expenses - 8 ,400 - 8,400 - 8,400 - 8,400 7 ,200 - 7,200

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

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

3513 Office Machines and Furni - - - - - - - - - - - -

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

Facility & Equipment - - - - - - - - - - -

Total $ 7,500 $ 2 2,567 $ 100,000 $ 130,067 $ 7,500 $ 58,567 $ 100,000 $ 164,067 $ - $ 15,720 $ 100,000 $ 115,720

TOWN OF ATHERTON

Special Revenue Funds

Fiscal Year 2003- 04 Budget

2002- 03 Budget 2003- 04 Recommended

Fund

2002- 03 Estimated

Fund

Town of Atherton FY 2003- 04 Adopted Budget Page 43

YEAR 3 OF RECOMMENDED 4- YEAR CIP ( FY 2003/ 2004)

FUND SOURCE

Fund Number 105 201 202 203 210 211 401 402 403 404 405 406

Fund Name Tennis Parcel Tax Measure A Gas Tax Rd Impact Park Grants Cap Imp Drainage Chan Dist

Playground

Contributns Grants Facil Const

Year's Beginning Balance 2,290,498 13,936 984,784 0 30,771 248,682 - 11,380 284,451 56,788 365,554 29,646 0 287,267

Year's New Income 2,585,089 9,000 1,770,000 177,740 149,309 340,000 89,910 0 0 46,000 0 0 0

Interest Earnings 0 0 0 0 0 0 0 0 0 0 0 0 0

TOTAL FUNDS AVAILABLE 4,875,587 22,936 2,754,784 177,740 180,080 588,682 78,530 284,451 56,788 411,554 29,646 0 287,267

PROJECTS PROJ COST

236 Middlefield Road Claim Contingency 40,000 40,000 0

243 Valparaiso/ University Signal 80,000 80,000

Middlefield/ Oak Grove Signal Study 10,000 10,000

Middlefield/ Oak Grove Signal Mod. 60,000 60,000

239 2002- 2005 Patch, Seal & Overlay 100,000 100,000

Selby, 134- 136 Cul- de- sac, to Austin 92,000 92,000

Selby, Austin to El Camino 300,000 232,260 67,740 0

Selby, n/ s Selby to 134- 136 Cul- de- sac 396,000 349,291 0 46,709

2005 Street Design 64,000 64,000

978 Upper Atherton Channel Repairs 420,000 25,713 394,287

979 Elena Box Culvert Replacement 200,000 200,000

423 Town Hall Facility Planning 50,000 50,000

564 Town House Repairs/ Landscaping 5,000 5,000

405 Street Corp Yard Remodel Construction 490,000 269,733 220,267

539 Main House Handicapped Lift 100,000 18,340 78,530

542 Tennis Court Pavement Upgrading 290,000 14,273 53,276 222,451

Restroom Expansion 40,000 40,000

Parcel Tax Operating Transfer 799,000 799,000

Gas Tax General Fund Reimb. 200,000 175,440 24,560

Program 551 ( CIP Support) Reimbursement 150,000 4,291 72,879 19,355 2,240 26,880 0 8,000 0 8,355 0 0 8,000

General Admin Services Reimbursement 160,000 4,372 76,871 20,645 2,400 28,800 0 9,000 0 8,912 0 0 9,000

TOTAL FUNDING USE 4,046,000 22,936 1,985,917 177,740 180,080 588,682 78,530 284,451 25,713 411,554 0 0 287,267

YEAR END FUND BALANCES 829,587 0 768,867 0 0 0 0 0 31,075 0 29,646 0 0

Town of Atherton FY 2003- 04 Adopted Budget Page 44

Town of Atherton FY 2003- 04 Adopted Budget Page 45

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.

2001 2003- 04

Actual Budget Projected Recommended

Revenues:

1660 Programs/ Fees 3 1,676 8 2,000 7 0,964 7 2,000

1830 Donations 2 4,754 1 2,000 2 7,844 2 ,000

Total Revenues 5 9,430 9 7,140 1 02,808 7 4,000

Expenditures:

3165 Programs 2 3,813 7 9,000 2 9,528 4 0,000

3150 Advertising / Publishing 5 ,507 3 ,500 1 4,935 1 5,000

3201 Supplies and Services 2 3,717 1 ,500 3 45 5 00

3124 Custodial Services - - - -

3303 Postage 7 18 5 00 4 ,146 5 ,000

3305 Communication 2 21 2 50 2 30 6 20

3401 Rentals - 5 65 1 ,000

3510 Building Improvement - - - -

Total Expenditures 5 3,976 8 4,750 4 9,749 6 2,120

Town of Atherton

Atherton Arts Committee ( Fund 715)

Fiscal Year 2003- 04 Budget

Description

2002- 03

Town of Atherton FY 2003- 04 Adopted Budget Page 46

Town of Atherton FY 2003- 04 Adopted Budget Page 47

Financial Summaries

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

fund balance for the year ended June 30th, 2004 according to fund category. For

comparative analysis purposes, revenue, expenditure is also presented for each of the

past three years.

Town of Atherton FY 2003- 04 Adopted Budget Page 48

Revenue Summary by Fund

2000- 01 2001- 02 2002- 03 2002- 03 2003- 04

Fund Description Actual Actual Budget Projected Estimated

101 General Fund $ 7,175,751 $ 7,082,773 7 ,336,237 $ 7 ,082,046 $ 7 ,814,561

Special Revenue Funds:

105 Tennis 9,959 11,700 9 ,000 7 ,010 9 ,000

201 Special Municipal Tax - 1,527,737 1 ,570,000 1 ,550,000 1 ,770,000

202 Transportation 293,072 222,120 2 70,000 1 57,231 1 77,740

203 Street Improvement ( Gas Tax) 388,314 158,582 2 00,000 1 43,464 1 49,309

208 Police on the Street 20,235 24,199 - - -

209 Law Enforcement 106,139 103,663 1 00,000 1 00,000 1 00,000

210 Road Construction Impact Fees 378,028 521,234 4 00,000 3 30,812 3 40,000

211 State Park Grants Fund - 8 9,259 - 9 3,040

213 Library Special Revenue - 400,000 2 0,000 3 58,000 2 00,000

1,195,747 2,969,235 2 ,658,259 2 ,646,517 2 ,839,089

Capital Project Funds:

401 Capital Improvement 87,621 14,140 1 0,000 8 4,722 -

402 Storm Drainage 22,469 9,349 1 0,000 2 -

403 Channel Drainage District 42,534 58,326 5 2,280 3 6,458 4 6,000

404 Park Playground Improvement 315,774 39,796 - 2 ,205 -

405 Middlefield Road Grants - 154,000 1 ,200,000 1 ,246,936 -

406 Facilities Construction - 7,477 2 2,000 4 -

468,398 283,088 1 ,294,280 1 ,370,327 4 6,000

Internal Service Funds:

610 Vehicle Replacement 248,759 248,419 3 9,400 3 9,400 -

611 Information Technology 76,678 79,030 9 1,371 9 1,371 9 6,043

612 Administrative Services 219,762 208,734 4 06,256 3 78,359 2 83,128

614 Workers Comp. Insurance 141,721 97,085 1 10,129 8 0,129 -

686,920 633,268 6 47,156 5 89,259 3 79,170

Trust and Agency Funds:

715 Evans Creative Design 173,684 1 16,900 1 16,900 7 4,000

731 MA Little League 165,057 1 ,571 1 ,571 -

740 Tree Committee 1,451 - 5 ,200 -

99,434 1 18,471 1 23,671 7 4,000

Total Revenues $ 9,521,780 $ 9,521,780 $ 1 2,054,403 $ 1 1,811,820 $ 1 1,152,821

Carryover from Prior Year - - - 4 50,000 8 2,600

Grand Total $ 9,521,780 $ 9,521,780 $ 1 2,054,403 $ 1 2,261,820 $ 1 1,235,421

REVENUES BY FUND

al Revenue Funds

25.4%

Capital Project Funds

0.4%

Internal Service Funds

3.6% Trust and Agency Funds

1.0%

General Fund

69.6%

Speci

Town of Atherton FY 2003- 04 Adopted Budget Page 49

Town of Atherton FY 2003- 04 Adopted Budget Page 50

Expenditure Summary by Fund

2000- 01 2001- 02 2002- 03 2002- 03 2003- 04

Department Actual Actual Budget Projected Budget

101 General Fund $ 5,655,571 $ 6,949,551 $ 7 ,489,609 $ 7,317,453 $ 7 ,519,490

Special Revenue Funds:

105 Tennis 196 9,270 2 9,946 15,000 2 2,936

201 Special Municipal Tax - 329,917 1 ,480,309 1,413,036 1 ,985,917

202 Transportation 85,036 430,897 2 73,992 184,010 1 77,740

203 Street Improvement ( Gas Tax) 149,466 230,110 1 55,519 198,391 1 80,080

208 Police on the Street - 252,845 4 0,000 40,000 -

209 Law Enforcement 3,310 210,847 1 00,000 100,000 1 00,000

210 Road Impact Fees - - 6 84,294 728,547 5 88,682

211 State Park Grants - - 8 9,259 11,380 8 1,660

213 Library Special Revenue - - 2 5,384 40,000 1 5,720

Total 2,112,041 1,463,886 2 ,878,703 2,730,364 3 ,152,735

Capital Project Funds:

401 Capital Improvement 293,283 - 3 96,861 247,073 2 84,451

402 Storm Drainage 96,960 72,849 - - 2 5,713

403 Channel Drainage District 271,911 32 9 0,848 116,413 4 11,554

404 Park Playground Fund 287,153 - 30,976 -

405 Grants - 154,173 1 ,299,000 1,246,760 -

406 Facilities Construction - 1 98,454 160,214 2 87,267

Total 662,154 514,207 1 ,985,163 1,801,436 1 ,008,985

Internal Service Funds:

610 Vehicle Replacement - 94,843 4 5,000 50,500 1 0,000

611 Information Technology 51,399 68,052 1 00,500 97,500 1 07,500

612 Administrative Services - 210,467 3 25,334 268,240 3 28,151

614 Workers Compensation Insurance 100,823 172,641 9 5,000 91,000 -

Total 152,222 546,003 5 65,834 507,240 4 45,651

Trust and Agency Funds:

715 Evans Creative Design 22,488 112,948 8 4,750 62,120 6 2,120

731 MA Little League 23,894 - - - -

740 Tree Committee - 1,137 7 30 5,949 -

Total 46,382 114,085 8 5,480 68,069 6 2,120

Grand Total $ 8,628,370 $ 9,587,732 $ 1 3,004,789 $ 12,424,562 $ 1 2,188,981

Town of Atherton FY 2003- 04 Adopted Budget Page 51

EXPENDITURES BY FUND

Special Revenue Funds

25.6%

Internal Service Funds

4.3%

Capital Project Funds

8.2%

General Fund

61.9%

Town of Atherton FY 2003- 04 Adopted Budget Page 52

Budget Summary

Beginning Ending

Fund Balance Revenues Expenditures Fund Balance

July 1, 2003 & Transfers & Transfers June 30, 2004

Fund Description Projected Projected Projected Projected

101 General Fund $ 4,958,780 $ 7,814,561 $ 7,519,490 $ 5,253,851

Special Revenue Funds:

105 Tennis 13,936 9,000 22,936 -

201 Special Municipal Tax 984,784 1,770,000 1,985,917 768,867

202 Transportation - 177,740 177,740 -

203 Street Improvement 30,771 149,309 180,080 -

208 Police on the Street 4,434 - - 4,434

209 Law Enforcement 9,121 100,000 100,000 9,121

210 Road Impact Fees 248,682 340,000 588,682 -

211 State Park Grants ( 11,380) 93,040 81,660 -

213 Library Special Revenue 718,000 200,000 15,720 902,280

Sub Total $ 1,998,347 $ 2,839,089 $ 3,152,735 $ 1,684,702

Capital Projects Funds:

401 Capital Improvement 284,451 - 284,451 -

402 Storm Drainage 56,788 - 25,713 31,075

403 Channel Drainage District 365,554 46,000 411,554 -

404 Park Playground 29,646 - - 29,646

405 Middlefield Road Grant - - - -

406 Facilities Construction 287,267 - 287,267 -

Sub Total $ 1,023,706 $ 46,000 $ 1,008,985 $ 60,721

-

Internal Service Fund -

610 Vehicle Replacement 346,852 - 10,000 336,852

611 Information Technology 48,850 96,043 107,500 37,393

612 Administrative Services 116,262 378,359 328,151 166,470

614 Workers Comp Insurance ( 10,871) 10,871 - -

Sub Total 501,093 379,170 445,651 540,715

-

Trust and Agency Funds -

715 Evans Creative Design 139,106 74,000 62,120 150,986

731 MA Little League - - - -

740 Tree Committee - - - -

Sub Total 139,106 74,000 62,120 150,986

Grand Total $ 8,621,032 $ 11,152,821 $ 12,188,981 $ 7,690,975

Town of Atherton FY 2003- 04 Adopted Budget Page 53

Supplemental Information

Town of Atherton FY 2003- 04 Adopted Budget Page 54

List of Authorized Positions by Department

1999- 00 2000- 01 2001- 02 2002- 03 2003- 04

Authorized Authorized Authorized Authorized Recommended

City Manager 1.00 1.00 1.00 1.00 1.00

City Clerk 1.00 1.00 1.00 1.00 1.00

Assistant to City Manager 1.00 1.00 1.00 1.00 1.00

Total 3.00 3.00 3.00 3.00 3.00

Finance Director 1.00 1.00 1.00 1.00 1.00

Assistant Finance Director - 1.00 1.00 1.00 1.00

Finance Assistant 1.00 1.00 1.00 1.00 1.00

Finance Asst/ Public Serv Asst 1.00 1.00 1.00 0.00 0.00

Public Services Assistant 0.50 - 0.50 1.00 1.00

Total 3.50 4.00 4.50 4.00 4.00

Building Official 1.00 1.00 1.00 1.00 1.00

Senior Bldg Inspector/ Plan Review 0.00 0.00 0.00 0.00 1.00

Bldg Inspector/ Plan Reviewer 2.00 2.00 2.00 2.00 1.00

Office Specialist 1.00 1.00 1.00 1.00 1.00

Public Services Assistant 0.80 0.80 0.50 0.00 0.00

Contract Plan Reviewer 1.00 1.00 1.00 1.00 1.00

Total 5.80 5.80 5.50 5.00 5.00

Police Chief 1.00 1.00 1.00 1.00 1.00

Captain 1.00 0.00 0.00 0.00 0.00

Lieutenant 2.00 1.00 1.00 1.00 1.00

Sergeant 5.00 5.00 5.00 5.00 5.00

Police Officer 16.00 12.00 15.00 15.00 15.00

Administrative Assistant ( P/ T) 1.00 0.50 0.50 0.50 0.50

Communications Supervisor 1.00 1.00 1.00 1.00 1.00

Community Service Officer 1.00 1.00 1.00 1.00 1.00

Dispatcher/ Records Assistant 4.00 4.00 4.00 4.00 4.00

Total 32.00 25.50 28.50 28.50 28.50

Public Works Director 1.00 1.00 1.00 1.00 1.00

Superintendent - 1.00 1.00 1.00 1.00

Asst/ Assoc Engineer 0.00 0.00 0.00 1.00 1.00

Park Program Manager 1.00 1.00 1.00 1.00 1.00

Office Specialist 1.00 1.00 1.00 1.00 1.00

PW Maintenance Supervisor 2.00 2.00 2.00 2.00 2.00

Town Arborist/ PW Technician 1.00 1.00 1.00 1.00 1.00

PW Lead Maintenance Worker 1.00 - - - -

PW Maintenance Worker I/ II 4.00 5.00 5.00 5.00 5.00

PW & Park Temporary/ P/ T 1.25 1.25 1.25 1.25 1.25

Total 12.25 13.25 13.25 14.25 14.25

Grand Total 56.55 51.55 54.75 54.75 54.75

Public Works

City Manager

Finance

Building

Police

Town of Atherton FY 2003- 04 Adopted Budget Page 55

Summary of Authorized Positions by Department

City Manager

5%

Finance

7%

Building

9%

Police

53%

Public Works

26%

CLASSIFICATION TITLE STEP A STEP B STEP C STEP D

CITY MANAGER

CITY MANAGER 12,416.67

DEPARTMENT HEADS

FINANCE DIRECTOR 8,841.00 10,401.00

CHIEF OF POLICE 9,370.00 11,024.00

PUBLIC WORKS DIRECTOR/ CITY ENGINEER 9,292.00 10,932.00

PLANNING ADMINISTRATOR/ BUILDING OFFICIAL 8,745.00 10,288.00

MID- MANAGEMENT

CITY CLERK 6,315.00 7,430.00

POLICE LIEUTENANT 7,522.00 8,849.00

PARK PROGRAM MANAGER 5,315.00 6,253.00

ASSISTANT TO THE CITY MANAGER 6,315.00 7,430.00

PUBLIC WORKS SUPERINTENDENT 7,075.00 8,323.00

ASSISTANT FINANCE DIRECTOR 6,315.00 7,430.00

ASSOCIATE ENGINEER 5,802.00 6,826.00

GENERAL GOVERNMENT EMPLOYEES

ASSISTANT ENGINEER 5,286.11 5,526.39 5,789.55 6,079.03

BUILDING INSPECTOR/ PLAN CHECKER 5,276.94 5,516.80 5,779.50 6,068.48

SENIOR BUILDING INSPECTOR/ PLAN CHECKER 5,804.63 6,094.86 6,385.09 6,675.33

PUBLIC SERVICES ASSISTANT 3,180.17 3,324.73 3,483.05 3,657.20

OFFICE SPECIALIST 3,829.61 4,003.68 4,194.33 4,404.05

TOWN ARBORIST/ PUBLIC WORKS SPECIALIST 5,276.94 5,516.80 5,779.50 6,068.48

FINANCE ASSISTANT 4,573.09 4,780.95 5,008.62 5,259.05

PUBLIC WORKS MAINTENANCE WORKER I 3,423.27 3,578.87 3,749.30 3,936.76

PUBLIC WORKS MAINTENANCE WORKER II 3,765.20 3,936.35 4,123.79 4,329.98

PUBLIC WORKS SUPERVISOR 5,383.55 5,628.25 5,896.27 6,191.08

POLICE- CIVILIAN

COMMUNITY SERVICE OFFICER 3,766.56 3,937.76 4,125.28 4,331.54

DISPATCHER/ RECORDS ASSISTANT 4,354.29 4,552.21 4,768.98 5,007.43

POLICE TRAINEE 4,143.00

COMMUNICATIONS SUPERVISOR 6,209.10 6,491.34 6,800.45 7,140.47

POLICE- SWORN ( 84 HRS.)

POLICE OFFICER 5,037.41 5,266.38 5,517.16 5,793.02

POLICE SERGEANT 6,403.30 6,694.36 7,013.14 7,363.80

POLICE- SWORN ( 80 HRS.)

POLICE OFFICER 4,797.18 5,015.24 5,254.06 5,516.76

POLICE SERGEANT 6,098.66 6,375.87 6,679.49 7,013.46

Atherton Police Officers Association ( APOA) position salaries effective 7/ 7/ 02.

Teamsters Local 856 ( Miscellaneous) position salaries effective 7/ 1/ 02.

Management ( Unrepresented) position salaries effective 7/ 1/ 02.

City Manager salary effective 7/ 23/ 02.

Senior Bldg Inspector/ Plan Checker approved by Council 2/ 19/ 03

TOWN OF ATHERTON

MONTHLY SALARY COMPENSATION

FISCAL YEAR 2003- 04

Town of Atherton FY 2003- 04 Adopted Budget Page 56

Town of Atherton FY 2003- 04 Adopted Budget Page 57

Atherton Assessed Valuations 1993- 94 through FY 2003- 04

Year County Secured State Unsecured Total

Change

from

Prior

Year

2003- 04 $ 3,530,000,000 $ 8 8,000 $ 8,000,000 $ 3,538,088,000 6.91%

2002- 03 3,305,200,000 9 0,000 4,000,000 3,309,290,000 - 1.90%

2001- 02 3,369,322,064 9 2,026 4,069,834 3,373,483,924 27.11%

2000- 01 2,651,467,634 8 4,057 2,508,914 2,654,060,605 11.44%

1999- 00 2,374,302,464 9 0,932 7,161,075 2,381,554,471 9.99%

1998- 99 2,162,570,529 1 33,092 2,466,242 2,165,169,863 9.83%

1997- 98 1,970,058,187 1 08,586 1,298,571 1,971,465,344 10.26%

1996- 97 1,786,985,409 7 7,260 929,280 1,787,991,949 5.98%

1995- 96 1,686,119,026 8 9,860 948,885 1,687,157,771 5.96%

1994- 95 1,590,872,908 7 7,860 1,252,086 1,592,202,854 6.48%

1993- 94 1,494,013,853 6 7,033 1,295,609 1,495,376,495 7.20%

Town of Atherton FY 2003- 04 Adopted Budget Page 58

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 2003- 04 Adopted Budget Page 59

Schedule of Operating Transfers

From To Amount

Fund Fund

2 01 1 01 7 99,000

2 02 1 01 1 75,440

2 03 1 01 2 4,560

6 12 6 14 1 0,871

Total $ 1,009,871

Town of Atherton

FY 2003- 04

Schedule of Operating Transfers

Town of Atherton FY 2003- 04 Adopted Budget Page 60

Legislative Items

RESOLUTION NO.

A RESOLUTION OF THE CITY COUNCIL OF THE TOWN OF ATHERTON

ADOPTING THE FISCAL YEAR 2003- 2004 OPERATING AND CAPITAL BUDGET

WHEREAS, the City Council of the Town of Atherton set June 16, 2003 at the Town of

Atherton City Council Chambers, 94 Ashfield Road, Atherton, California, as the time and place

for the public hearing on the adoption of the Fiscal Year 2003- 2004 Operating and Capital

Budget; and

WHEREAS, notice of said hearing was duly given by posting the time and place of said

hearing at designated places in accordance with Chapter 2.08 of the Municipal Code of the Town

of Atherton; and

WHEREAS, said Council held a public hearing on the Proposed Fiscal Year 2003- 2004

Operating and Capital Budget on June 16, 2003; and

WHEREAS, it appears to be in the best interest of the citizens of the Town of Atherton

that the Fiscal Year 2003- 2004 Operating and Capital Budget be adopted in the format set forth

in Exhibit A, attached hereto, and by reference incorporated herein; and

WHEREAS, the budget was made available for public view at the Town Hall, 91

Ashfield Road, Atherton, California, and the Town Library, 2 Dinkelspiel Station Lane,

Atherton, California.

NOW THEREFORE, BE IT RESOLVED, that the Fiscal Year 2003- 2004 Operating

and Capital Budget totaling $ 12,438,981, which includes the General Fund Operating Budget

and Reserves of $ 7,769,490, Other Funds’ Operating Budgets of $ 623,491, and the Capital

Budget of $ 4,046,000 as set forth in Exhibit A, attached hereto and by reference incorporated

herein, be adopted for Fiscal Year 2003- 2004.

BE IT FURTHER RESOLVED, that the City Clerk of the Town of Atherton is hereby

directed to forward a copy of said approved and adopted budget to the County Controller of San

Mateo County for filing pursuant to Government Code Section 53901.

Town of Atherton FY 2003- 04 Adopted Budget Page 61

* * * * * * * * * * * * *

I hereby certify that the foregoing resolution was duly and regularly passed and adopted

by the City Council of the Town of Atherton at a special meeting thereof held on the __ th day of

____ 2003, by the following vote:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers:

_____________________

James R. Janz, Mayor

Town of Atherton

ATTEST:

_____________________

Sharon Barker, City Clerk

Approved as to Form

____________________

Marc Hynes, City Attorney

Town of Atherton FY 2003- 04 Adopted Budget Page 62

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 2003- 2004.

• All encumbered expenditures from the Fiscal Year 2002- 2003 Adopted Budget shall be carried

forward and re- appropriated in Fiscal Year 2003- 2004. Said encumbered expenditures to be re-appropriated

in Fiscal Year 2003- 2004 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 $ 4.9 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.

• 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.

Town of Atherton FY 2003- 04 Adopted Budget Page 63

• 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 2003- 2004 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 2003- 2004 General Fund Operating Budget Programs are hereby adopted,

establishing the following projected General Fund Revenue and General Fund Expenditures:

FY 2003- 2004 GENERAL FUND REVENUE ESTIMATES & EXPENDITURE BUDGET

General Fund Revenues:

Property Tax $ 3,035,934

Other Tax 1,082,755

Licenses and Permits 1,541,673

Fines and Forfeitures 70,000

From Other Agencies 139,000

Current Service Charges 445,900

Investment and Rental Income 347,300

Other Revenues 3,000

Total Revenues: 6,665,561

Transfers and Carry- over:

Carry- over from 2002- 2003 Surplus 82,600

Capital Projects Direct Charge 150,000

Transfer from Parcel Tax 799,000

Transfer from Gas Tax and Road Impact 200,000

Total Transfers: 1,231,600

Total Revenues and Transfers: $ 7,897,161

Town of Atherton FY 2003- 04 Adopted Budget Page 64

General Fund Expenditures:

City Council 20,174

City Manager 497,895

City Attorney 175,550

Finance Dept. 434,136

Building Dept. 902,873

Police Dept. 3,629,234

Public Works Dept. 1,759,629

Contingency 100,000

Transfers and Reserves

Reserve for Contingency 200,000

Reserve for Building Inspection 50,000

Total Expenditures: 7,769,490

Section 3: FY 2003- 2004 all Funds Operating and Capital Budgets are hereby adopted, establishing the

following revenue estimates and expenditure budgets:

Revenues & Other Resources:

GENERAL FUND 7,897,161

SPECIAL REVENUE FUNDS

Transportation Fund 177,740

Parcel Tax Fund 1,770,000

Gas Tax Fund 149,309

Road Construction Impact Fees Fund 340,000

State COPS Fund 100,000

Tennis Program Fund 9,000

State Park Grant Fund 93,040

Library Special Revenue Fund 200,000

CAPITAL PROJECT FUNDS

Capital Improvement Fund 0

Storm Drainage Fund 0

Channel Drainage District Fund 46,000

Middlefield Road Grants Fund 0

Facilities Construction Fund 0

INTERNAL SERVICES FUND

Information Technology Fund 96,043

Administrative Services Fund 283,128

Workers Comp Insurance Fund 0

Vehicle Replacement Fund 0

TRUST & AGENCY FUND

Evans Estate Fund ( Art Committee) 74,000

Total Revenue & Other Resources: 11,235,421

Town of Atherton FY 2003- 04 Adopted Budget Page 65

Expenditures & Other Uses:

GENERAL FUND 7,769,490

SPECIAL REVENUE FUNDS

Parcel Tax Fund 1,985,917

Transportation Fund 177,740

Gas Tax Fund 180,080

Road Construction Impact Fees Fund 588,682

State COPS Grant 100,000

State Park Grant Fund 81,660

Tennis Program Fund 22,936

Library Special Revenue 15,720

CAPITAL PROJECT FUNDS

Storm Drainage Fund 25,713

Channel Drainage District Fund 411,554

Park Playground Fund 0

Facilities Construction Fund 287,267

Capital Improvement 284,451

INTERNAL SERVICES FUND

Information Technology Fund 107,500

Administrative Services Fund 328,151

Workers Comp Insurance Fund 0

Vehicle Replacement Fund 10,000

TRUST AGENCY FUND

Evans Estate Fund ( Art Committee) 62,120

Tree Committee 0

Total Expenditures & Other Uses: 12,438,981

Town of Atherton FY 2003- 04 Adopted Budget Page 66

RESOLUTION NO.

A RESOLUTION OF THE CITY COUNCIL OF THE TOWN OF ATHERTON

APPROVING APPROPRIATIONS LIMIT AND CALCULATIONS FOR

FISCAL YEAR 2003- 2004

WHEREAS, the Finance Director has calculated the fiscal year 2003/ 2004

appropriations limit for the Town of Atherton in accordance with applicable State law; and

WHEREAS, the San Mateo County annual percentage change in population is 0.37%

and the per capita personal income percentage change over is ( 2.31)% ( noting that both amounts

are supplied by the Finance Department, State of California).

WHEREAS, the Finance Director has recommended approval of said limit at

$ 7,992,725 and its calculations.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the Town of

Atherton does hereby approve the appropriations limit of $ 7,992,725 and its calculations as set

forth in Attachment 1 through 3, the copies of which are attached hereto.

* * * * * * * * * * * *

I hereby certify that the foregoing Resolution was duly and regularly passed and adopted

by the City Council of the Town of Atherton at a regular meeting thereof held on the __ th day of

____, 2003, by the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

________________________

James R. Janz, Mayor

ATTEST:

______________________

Sharon Barker, City Clerk

APPROVED AS TO FORM:

_______________________

Marc Hynes, City Attorney

Town of Atherton FY 2003- 04 Adopted Budget Page 67

ATTACHMENT I

TOWN OF ATHERTON

GANN LIMIT COMPUTATION

SUMMARY

FY 2003- 2004

BUILDING/ ENG. PARKS OTHER POLICE TOTAL

A. COSTS REASONABLY BORNE 1,221,124 455,448 1,049,755 3,579,234 6,305,562

B. FEES 1,291,673 331,000 5,500 7,400 1,635,573

C. FEES OVER( UNDER) COSTS 70,548 ( 124,448) ( 1,044,255) ( 3,571,834) ( 4,669,989)

D. TRANSFER TO RESERVE 50,000 0 0 0 50,000

E. AMOUNT TO TAX PROCEEDS 20,548 0 0 0 20,548

PROCEEDS OF TAXES 3,483,967

AMOUNT TO TAX PROCEEDS 20,548

TOTAL PROCEEDS OF TAXES 3,504,515

APPROPRIATION LIMIT 7,992,725

AMOUNT OVER / ( UNDER) LIMIT ( 4,488,210)

Town of Atherton FY 2003- 04 Adopted Budget Page 68

ATTACHMENT II

2002- 2003 APPROPRIATIONS LIMIT 5,509,974

County Population Change 0.37 1.0037

Per Capita Personal Income Change 2.31 1.0231

Calculation Factor 1.0269

127,751

Annual Adjustment Increase

Parcel Tax Adjustment 2,355,000

Total Adjustments 2,482,751

2003- 2004 APPROPRIATIONS LIMIT 7,992,725

TOWN OF ATHERTON

CALCULATION OF APPROPRIATION LIMIT

2003- 2004

Town of Atherton FY 2003- 04 Adopted Budget Page 69

TOWN OF ATHERTON ATTACHMENT III

CALCULATION OF PROCEEDS OF TAXES

FY 2003- 2004

PROCEEDS NON- PROCEEDS USER

OF TAXES OF TAXES FEES TOTAL

10 PROPERTY TAXES

- SECURED 2,574,068 2,574,068

- UNSECURED 310,517 310,517

- SB813 SUPPLEMENTAL 120,000 120,000

- HOPTR 31,349 31,349

- OTHER 0 0

011 OTHER TAXES

- FRANCHISE - PG& E 135,000 135,000

- FRANCHISE - CAL WATER 54,105 54,105

- FRANCHISE - BFI 81,510 81,510

- FRANCHISE - CABLE TV & OTHER 50,000 50,000

- SALES & USE TAXES 122,200 122,200

- PUBLIC SAFETY SALES TAX 78,440 78,440

- REAL PROPERTY TRANSFER 140,000 140,000

0330 LICENSES AND PERMITS

- BUSINESS LICENSES 310,000 310,000

- HOME OCCUPATIONS 2,000 2,000

- BUILDING PERMITS 1,102,873 1,102,873

- ENCROACHMENT PERMITS 125,000 125,000

- OTHER LICENSES & PERMITS 1,800 1,800

0340 FINES AND FORFEITURES

- VEHICLE CODE FINES 60,000 60,000

- OTHER FINES AND FORFEITURES 10,000 10,000

0350 USE OF MONEY AND PROPERTY

- INTEREST- GENERAL FUND 280,000 280,000

- INTEREST- TRAFFIC SAFETY 0

- PARKING REVENUE 2,400 2,400

- PROPERTY RENTAL - PLAY SCHOOL 29,400 29,400

- PROPERTY RENTAL - CELLULAR ONE 31,500 31,500

- OTHER 0 0

0353 HOLBROOK- PALMER PARK

- SOCIAL FEES 224,000 224,000

- MEETING FEES 75,000 75,000

- FOOD SERVICE 0 0

- SUPERVISORY FEES 20,000 20,000

- LIABILITY INSURANCE FEE 0 0

- EQUIPMENT RENTAL 3,000 3,000

- CLASS FEES 0 0

- TENNIS CLASSES 0 0

- FOUNDATION REIMBURSEMENT 0 0 0

0360 REVENUE FROM OTHER AGENCIES

- MOTOR VEHICLE LICENSE FEE 420,000 420,000

- OFF HIGHWAY MVLF 1,500 1,500

- FEDERAL SRO GRANT 45,000

- MENLO HS SRO REIMB 51,000

Town of Atherton FY 2003- 04 Adopted Budget Page 70

0370 CURRENT SERVICES

- ELECTIONS PROCESSING FEE 0 0

- DOCUMENT/ RESEARCH FEE 0 0

- MICROFILM 0 0

- PHOTOCOPY FEE 5,500 5,500

- ALARM MONITORING FEE 0 0

- FALSE ALARM FINES 4,000 4,000

- VEHICLE RELEASE 2,000 2,000

- POLICE REPORT 0 0

- FINGERPRINTING FEE 0 0

- SPECIAL SERVICES - POLICE 1,400 1,400

- ZONING, PLANNING & SUBDIVISION FEES 26,000 26,000

- USE AND OCCUPANCY FEE 0 0

- APPLICATION FEE 36,000 36,000

- INSPECTION FEE 0 0

- ENGINEERING PLANNING FEE 0 0

- SALES OF DOCUMENTS 0 0

- SALES OF EQUIPMENT 1,000 1,000

- 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 3,000 3,000

0390 REIMBURSEMENTS

- BOOKING FEES 0 0

- PERS EQUITY DISTRIBUTION 0

- POST 18,000 18,000

- ERAF 0 0

- OTHER 25,000 25,000

TOTAL GENERAL FUND 4,127,634 911,355 1,626,573 6,665,561

OTHER

PROPERTY TAX - SPECIAL TAX 1,770,000 1,770,000

SALES TAX - TRANSPORTATION 177,740 177,740

INTEREST - TRANSPORTATION 0 0

GAS TAX - 2105 149,309 149,309

ROAD IMPACT FEES 340,000 340,000

DRAINAGE FUNDS 46,000 46,000

MIDDLEFIELD ROAD GRANTS 0 0

STATE COPS 100,000 100,000

TENNIS 9,000 9,000

PARK IMPROVEMENTS 0 0

PARK GRANTS 93,040 93,040

CAPITAL IMPR. 0 0

TOTAL OTHER REVENUES 2,156,000 520,089 9,000 2,685,089

TOTAL REVENUES W/ O INTEREST 6,283,634 1,431,444 1,635,573 9,350,650

LESS EXCLUSION

0

S

- CAPITAL OUTLAY 2,986,153 1,059,847 4,046,000

- FEDERAL / STATE MANDATES 0 0 0

NET REVENUES 3,297,481 371,597 1,635,573 5,304,650

62.2% 7.0% 30.8% 100.0%

INTEREST 186,486 21,015 92,498 300,000

TOTAL REVENUES 3,483,967 392,612 1,728,071 5,604,650

Town of Atherton FY 2003- 04 Adopted Budget Page 71