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City of Brentwood Page i
Amended Budget For Fiscal Years 2001/ 02 – 2002/ 03
City of Brentwood
List of Principal Officials
City Officials
Michael A. McPoland, Sr. ....................................................................................................... Mayor
Pete Petrovich.................................................................................................................. Vice- Mayor
Wade Gomes............................................................................................................ Council Member
Bill Hill ..................................................................................................................... Council Member
Annette Beckstrand ................................................................................................ Council Member
Administrative Staff
John Stevenson............................................................................................................. City Manager
Dennis Beougher .......................................................................................................... City Attorney
Mike Davies ..................................................................................................................... Police Chief
Pamela Ehler ............................................................. Director of Finance & Information Systems
Bailey Grewel ............................................................................................................... City Engineer
Howard Sword ........................................................................ Director of Economic Development
Paul Zolfarelli........................................................................................... Director of Public Works
Craig Bronzan ................................................................................ Director of Parks & Recreation
Mitch Oshinsky .................................................................... Director of Community Development
Karen Diaz.......................................................... City Clerk / Director of Administrative Services
Please note that this is an amended budget only. Department commentaries have NOT been updated.
City of Brentwood Page ii
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
City of Brentwood
TABLE OF CONTENTS
Budget Preface
Budget Message ............................................................................................................................... .................... xi
Mission Statement...................................................................................................................... .......................... xiv
City Council Goals.......................................................................................................................... ..................... xv
City Organizational Chart ............................................................................................................................... ..... xvi
Budget Guidelines..................................................................................................................... ........................... xvii
Prop 4 Limit ............................................................................................................................... .......................... xxi
40 Year History of Population .............................................................................................................................. xxii
8 Year Personnel History ............................................................................................................................... ...... xxiii
Significant Accounting Policies....................................................................................................................... .... xxiv
Resolution No. 2599........................................................................................................................... .................. xxxi
( Adopting and Amending the City’s Operating Budget for Fiscal Years 2001/ 02 – 2002/ 03)
Resolution No. 2592........................................................................................................................... .................. xxxii
( Establishing an Appropriations Limit)
City of Brentwood Page iii
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
City of Brentwood
TABLE OF CONTENTS
All Funds Annual Budget Summary ............................................................................................................................... 1
General Fund
Fund Balance........................................................................................................................ ................................................................ 9
Revenue Graph ............................................................................................................................... ...................................................... 11
Revenue........................................................................................................................ ........................................................................ 12
Schedule of Interfund Transfers ............................................................................................................................... ............................ 16
Expenditure Graph ............................................................................................................................... ................................................ 17
Expenditure Summary ............................................................................................................................... ........................................... 18
Line Item Expenditure Summaries...................................................................................................................... ................................. 20
Legislative ............................................................................................................................... ............................................................. 27
City Administration Organizational Chart ............................................................................................................................... ............ 30
City Manager........................................................................................................................ ................................................................ 31
City Clerk ............................................................................................................................... .............................................................. 34
Human Resources...................................................................................................................... ........................................................... 37
Economic Development Organizational Chart.......................................................................................................................... ........... 40
Economic Development ............................................................................................................................... ........................................ 41
City Attorney Organizational Chart ............................................................................................................................... ...................... 44
City Attorney....................................................................................................................... ................................................................. 45
Finance & Information Systems Department
Finance Organizational Chart.......................................................................................................................... ..................................... 48
Finance ............................................................................................................................... .................................................................. 49
Purchasing ............................................................................................................................... ............................................................. 52
Non- Departmental ............................................................................................................................... ................................................. 55
Community Facilities ............................................................................................................................... ............................................ 58
Village Drive Resource Center......................................................................................................................... .................................... 59
Dimes- A- Ride........................................................................................................................... ............................................................ 60
City of Brentwood Page iv
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
City of Brentwood
TABLE OF CONTENTS
General Fund ( cont.)
Police
Police Organizational Chart ............................................................................................................................... .................................. 61
Police......................................................................................................................... ........................................................................... 62
COPS Universal Hiring Grant.......................................................................................................................... .................................... 65
AB 3229 Gang Suppression ............................................................................................................................... .................................. 66
CLETEP & TFCA........................................................................................................................... ..................................................... 67
COPS More Civilian Grant ............................................................................................................................... ................................... 68
COPS In School......................................................................................................................... ........................................................... 69
Parks
Landscape Operations ............................................................................................................................... ........................................... 70
Public Works
Public Works Organizational Chart ............................................................................................................................... ...................... 73
Public Works Administration................................................................................................................. .............................................. 74
Streets & Storm Drain Operations..................................................................................................................... ................................... 77
Community Development.................................................................................................................... ................................................
Community Development Organizational Chart.......................................................................................................................... ........ 80
Building ............................................................................................................................... ................................................................. 81
Planning Division ............................................................................................................................... .................................................. 84
Planning Commission..................................................................................................................... ...................................................... 87
City of Brentwood Page v
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
City of Brentwood
TABLE OF CONTENTS
Engineering
Engineering Organizational Chart.......................................................................................................................... .............................. 89
Development.................................................................................................................... ..................................................................... 90
Construction Inspection..................................................................................................................... ................................................... 93
Traffic & Transportation ............................................................................................................................... ....................................... 96
NPDES.......................................................................................................................... ....................................................................... 99
Capital Improvement Program
Capital Improvement Organizational Chart ............................................................................................................................... .......... 103
Capital Improvement Program ............................................................................................................................... .............................. 104
Parks and Recreation Enterprise
Organizational Chart ............................................................................................................................... ............................................. 109
Retained Earnings & Reserves ............................................................................................................................... .............................. 110
Historical Revenue and Expenditure Analysis Graph.......................................................................................................................... 112
Revenue........................................................................................................................ ........................................................................ 113
Expenditure Summary ............................................................................................................................... ........................................... 116
Summary of Expenditures by Line Item ............................................................................................................................... ............... 118
Recreation Administration ............................................................................................................................... .................................... 119
City Pool........................................................................................................................... .................................................................... 122
Aquatics....................................................................................................................... ......................................................................... 125
Parks & Recreation Commission ............................................................................................................................... .......................... 126
Youth Commission..................................................................................................................... .......................................................... 128
Planning....................................................................................................................... ......................................................................... 130
Arts Commission ............................................................................................................................... ................................................... 133
Community Center ............................................................................................................................... ................................................ 135
Sports......................................................................................................................... ........................................................................... 138
Programs....................................................................................................................... ........................................................................ 141
City of Brentwood Page vi
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
City of Brentwood
TABLE OF CONTENTS
Solid Waste Enterprise
Organizational Chart ............................................................................................................................... ............................................. 145
Retained Earnings & Reserves ............................................................................................................................... .............................. 146
Historical Revenue and Expenditure Analysis Graph.......................................................................................................................... 147
Revenue & Expenditures (# 540) ............................................................................................................................... ........................... 149
Summary of Expenditures by Line Item ............................................................................................................................... ............... 150
Operations ............................................................................................................................... ............................................................. 151
Utility Billing ............................................................................................................................... ........................................................ 155
Transfer Station ............................................................................................................................... ..................................................... 158
Water Enterprise
Organizational Chart ............................................................................................................................... ............................................. 161
Retained Earnings & Reserves ............................................................................................................................... .............................. 162
Historical Revenue and Expenditure Analysis Graph.......................................................................................................................... 163
Revenue........................................................................................................................ ........................................................................ 165
Summary of Expenditures by Line Item ............................................................................................................................... ............... 167
Operations ............................................................................................................................... ............................................................. 168
Polybutylene Replacement ............................................................................................................................... .................................... 172
Utility Billing ............................................................................................................................... ........................................................ 175
Debt Service ............................................................................................................................... .......................................................... 178
Wastewater Enterprise
Organizational Chart ............................................................................................................................... ............................................. 179
Retained Earnings & Reserves ............................................................................................................................... .............................. 180
Historical Revenue and Expenditure Analysis Graph.......................................................................................................................... 181
Summary of Expenditures by Line Item ............................................................................................................................... ............... 184
Operations ............................................................................................................................... ............................................................. 185
Utility Billing ............................................................................................................................... ........................................................ 189
City of Brentwood Page vii
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
City of Brentwood
TABLE OF CONTENTS
City Rentals
Retained Earnings & Reserves ............................................................................................................................... .............................. 193
Historical Revenue and Expense Analysis Graph.......................................................................................................................... ..... 194
Revenue & Expenditures................................................................................................................... ................................................... 195
Operations ............................................................................................................................... ............................................................. 196
Development Services Special Revenue Funds
Reserves....................................................................................................................... ......................................................................... 199
Revenue........................................................................................................................ ........................................................................ 200
Expenditure Summary ............................................................................................................................... ........................................... 202
Summary of Expenditures by Line Item ............................................................................................................................... ............... 203
Community Development
Building Division ............................................................................................................................... .................................................. 205
Planning Division ............................................................................................................................... .................................................. 208
Planning Commission..................................................................................................................... ...................................................... 211
Engineering
Development Engineering.................................................................................................................... ................................................ 213
Construction Inspection..................................................................................................................... ................................................... 216
Traffic & Transportation ............................................................................................................................... ....................................... 219
NPDES.......................................................................................................................... ....................................................................... 222
City of Brentwood Page viii
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
City of Brentwood
TABLE OF CONTENTS
Special Revenue Funds
Reserves....................................................................................................................... ......................................................................... 225
Revenue........................................................................................................................ ........................................................................ 227
Gas Tax............................................................................................................................ ..................................................................... 232
Economic Development Fund ............................................................................................................................... ............................... 233
Asset Forfeiture Fund........................................................................................................................... ................................................ 234
Abandoned Vehicle ............................................................................................................................... ............................................... 235
Measure C.............................................................................................................................. ............................................................... 236
Youth Diversion Program ............................................................................................................................... ..................................... 237
Police Grants ............................................................................................................................... ......................................................... 240
Water Facility ............................................................................................................................... ........................................................ 241
Roadway Improvements................................................................................................................... .................................................... 242
Parks & Trails Facility ............................................................................................................................... .......................................... 243
Storm Drain ............................................................................................................................... ........................................................... 244
Wastewater Facility....................................................................................................................... ....................................................... 245
Community Facilities Fund ............................................................................................................................... ................................... 246
Spen Space ............................................................................................................................... ............................................................ 247
Facility Fee Administration Fund........................................................................................................................... .............................. 248
Agriculture Conservation ............................................................................................................................... ...................................... 249
98- 1 City Wide Park Maintenance Assessment District ....................................................................................................................... 250
94- 1 Blackhawk LLD Assessment District ............................................................................................................................... ........... 253
95- 5 California Spirit LLD Assessment District....................................................................................................................... ........... 254
95- 6 Gerry Ranch LLD Assessment District ............................................................................................................................... ........ 255
95- 7 Greystone LLD Assessment District....................................................................................................................... ..................... 256
95- 2 Hawthorn LLD Assessment District ............................................................................................................................... ............. 257
95- 8 Garin LLD Assessment District....................................................................................................................... ............................ 258
97- 2 Marsh Creek LLD Assessment District ............................................................................................................................... ........ 259
97- 1 Hancock LLD Assessment District....................................................................................................................... ....................... 260
97- 3 Brentwood Park Apartments LLD Assessment District ............................................................................................................... 261
City of Brentwood Page ix
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
City of Brentwood
TABLE OF CONTENTS
Special Revenue Funds ( cont.)
98- 5 Arroyo Seco LLD Assessment District....................................................................................................................... ................. 262
98- 3 Solano LLD Assessment District....................................................................................................................... .......................... 263
98- 4 Birchwood Estates LLD Assessment District....................................................................................................................... ....... 264
99- 3 Spa L ............................................................................................................................... ............................................................. 265
99- 4 California Grove ............................................................................................................................... ........................................... 266
99- 5 Deer Creek ............................................................................................................................... .................................................... 267
99- 6 Trailside ............................................................................................................................... ........................................................ 268
99- 7 Termo ............................................................................................................................... ............................................................ 269
99- 8 Gerry Ryder.......................................................................................................................... ........................................................ 270
99- 9 Richmond America ............................................................................................................................... ....................................... 271
00- 2 Lyon Woodfield ............................................................................................................................... ............................................ 272
00- 3 CA Orchard ............................................................................................................................... ................................................... 273
00- 4 Brentwood Park........................................................................................................................... ................................................. 274
01- 1 Laird Property ............................................................................................................................... ............................................... 275
Internal Services Funds
Reserves....................................................................................................................... ......................................................................... 277
Revenue........................................................................................................................ ........................................................................ 278
Emergency Preparedness Fund ............................................................................................................................... ............................. 281
Information Services ............................................................................................................................... ............................................. 282
Vehicle/ Equipment Replacement ............................................................................................................................... .......................... 285
Information Systems Replacement.................................................................................................................... ................................... 287
Building Replacement Fund........................................................................................................................... ...................................... 289
Tuition Program ............................................................................................................................... .................................................... 292
Maintenance Service Center......................................................................................................................... ........................................ 293
City of Brentwood Page x
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
City of Brentwood
TABLE OF CONTENTS
Debt Service Funds
Summary of Fund Balances....................................................................................................................... ........................................... 297
Summary of Revenues....................................................................................................................... ................................................... 298
Summary of Expenditures ............................................................................................................................... ..................................... 301
Redevelopment Agency
List of Officers ............................................................................................................................... ...................................................... 307
Summary........................................................................................................................ ....................................................................... 308
Downtown Redevelopment Area ............................................................................................................................... .......................... 309
North Brentwood Redevelopment Area ............................................................................................................................... ................ 310
Resolution..................................................................................................................... ........................................................................ 311
Appendix
Adopted Equipment List ............................................................................................................................... ....................................... A- 1
Vehicle Replacement Fund List ............................................................................................................................... ............................ A- 5
Summary of Positions...................................................................................................................... ..................................................... A- 7
Compensation Plan........................................................................................................................... .................................................... A- 10
Basic Data........................................................................................................................... .................................................................. A- 14
Community Services Location Map............................................................................................................................ ......................... B- 1
Guide to Fund by Numbers ............................................................................................................................... ................................... C- 1
Glossary....................................................................................................................... ......................................................................... D- 1
Acronyms ............................................................................................................................... .............................................................. E- 1
Index.......................................................................................................................... ........................................................................... F- 1
City of Brentwood Page xi
June 2002
The Honorable Mayor and City Council Members
City of Brentwood
Brentwood, California 94513
Dear Mayor McPoland and Members of the City Council:
I am pleased to submit the Amended Operating Budget for the City of Brentwood and Brentwood Redevelopment Agency for Fiscal Years
2001/ 02 and 2002/ 03. The City’s Amended Operating Budget of $ 45.9 million and the Amended Redevelopment Agency’s Budget of
$ 13.1 million adhere to the City Council’s Goals and Objectives. These amended budgets reflect an organization whose top priorities
continue to be:
Provide and build public facilities
Provide and maintain an adequate public infrastructure
Plan and manage growth to maintain and enhance our small town character
Enhance and promote Brentwood’s economic vitality
Provide friendly customer service
Finance has taken each Department step- by- step through the entire budget process. Hand in hand with Brentwood’s growth, are many policy
challenges facing the City. Brentwood possesses growing service demands and a limited degree of revenue and expenditure flexibility. The
practical constraints on expenditure reductions is reflected in a General Fund expenditure rate per capita that is below average for California
cities of similar size. The City’s strong fund balance levels, additional reserves and prudent fiscal management allow for us to be prepared
for future growth. This amended budget does not reflect any changes to the current revenue projections that may result from the State
budget adjustments; however, many of the expenditures reallocations are being recommended in preparation for the anticipated State budget
cuts.
City of Brentwood Page xii
This amended budget includes, but is not limited to, the following:
Increase of $ 630,500 for six and one half ( 6.5) Police Officers to comply with the 1.5 Officers per 1,000 residents
$ 52,000 for the Police Incentive Program
$ 147,986 for the hiring of an Assistant City Manager per Council request
$ 50,000 for the new Tuition Program
$ 50,000 for Police Activities League Program
Includes 2.5% Cost of Living Adjustment for Salaries
Contribution of $ 400,000 for Fire Department/ EMT Service each year
Continued support to the Library of $ 85,000
$ 250,000 transfer to Parks and Recreation
This Amended Budget underscores the City Council’s commitment to continue to make cost containment a high priority. These Budgets
adhere to the Budget Development Guidelines. In accordance with these guidelines, the Operating Budget is free from reliance upon non-recurring
revenue sources and does not commit to spending more than a conservatively prepared estimate of recurring revenues.
The Amended Budget for the City’s other funds include the ongoing support and services for the activities in the Enterprises, Development
Services, Debt Service, and Special Revenue Funds. The Operating Budget has also been prepared in conjunction with the City’s Five- Year
Capital Improvement Program for Fiscal Year 2002/ 2003.
The Operating Budget is a flexible- spending plan and is the legal authority for departments to commit financial resources to provide services
within the City of Brentwood. The Operating Budget will continue to be reviewed quarterly, or sooner if necessary, to allow the City
Council to respond to changes in the economy or development community in a timely manner.
For Fiscal Year 2001/ 02 the City Development activity surpassed the City’s budgeted projections. Under residential development, the City’s
budget was built with the projection of issuing 850 new single family dwelling permits. It is estimated that with the close of Fiscal Year
2001/ 02, the City will have issued approximately 1,150 permits. Listed below are just a few of the City Council’s accomplishments:
$ 32.0 million infrastructure improvements for 2001/ 02
Passed New Police Station bond
Bonded for Redevelopment Agency Projects
Formed Community Facilities District for Fire and Open Space
City of Brentwood Page xiii
Staff will continue to pursue all means available to achieve the City’s Mission Statement:
The City of Brentwood is dedicated to creating, maintaining and enhancing
a well- planned community that is friendly, safe and healthy for everyone.
Mission Statement Adopted January 5, 2001
I wish to thank the City Council for providing clear policy direction and goals that have been used to prepare the Operating Budget each
year. I would also like to express my appreciation to all those staff members who have taken the time to participate in the development of
the Operating Budget. A great deal of effort and attention to detail has gone into the preparation of this budget document, representing many
hours of work by staff members throughout the organization.
The City of Brentwood has a bright future ahead because of its committed elected leadership and the talents and ingenuity of the individuals
within this organization. The key to turning this hope into reality is through a well- planned, long- term fiscal strategy, based upon economic
development that will generate, high paying long- term employment opportunities, new and stable sales tax revenue sources and improving
intergovernmental relations.
Though the challenges are great, the City is firmly committed to meeting each and every challenge that comes our way. This budget is the
next step towards meeting those challenges. By continuing to follow the financial policy set forth by the City Council, Brentwood will
deliver the highest level of service permitted by the available resources.
Sincerely,
John Stevenson
John Stevenson
City Manager
City of Brentwood Page xiv
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
MISSION STATEMENT
The City of Brentwood is dedicated to creating, maintaining and enhancing
a well- planned community that is friendly, safe and healthy for everyone.
Mission Statement Adopted January 5, 2001
CORE VALUES
As City employees, we value . . .
Brentwood’s Quality of Life
with enthusiasm and a positive attitude, we strive to provide the highest quality community service thereby contributing to the
quality of life for City residents and businesses, present and future
Brentwood’s Community Spirit
we strive to represent the public’s concerns, needs and vision in the day- to- day activities of responsible public service
Accountability
prudent management, interdepartmental cooperation and employee performance that produces cost effective results which
demonstrate our respect for the citizens whose tax dollars support this organization
Innovation
initiative and willingness to be adaptable and creative with decisions that will endure the test of time and meet the needs of
future generations
Ethics
we believe a sound basis for judging the rightness of an action is a test of its high standards and its effect on people
City of Brentwood Page xv
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
Brentwood City Council’s
THREE YEAR GOALS
2001- 2004 * not in priority order
• Provide and build public facilities
• Provide and maintain an adequate public infrastructure
• Plan and manage growth to maintain and enhance our small town character
• Enhance and promote Brentwood’s economic vitality
• Provide friendly customer service
City of Brentwood Page xvi
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
City Organizational Chart
City Attorney
Traffic Safety
B. A. C. U. P. Volunteers
Chaplin
Police Explorers
Police
Streets
Water
Wastewater
Solid Waste
Public Works
Finance
Purchasing
Utility Billing
Information Systems
Redevelopment/ Development
Finance
Development Engineering
Traffic
Construction Inspection
Capital Improvement Program
NPDES
Engineering
Building
Planning
Community Dev.
City Wide Park District
Recreation Enterprise
Park Planning
Landscape
Lighting & Landscape Districts
Village Drive Resource Center
Parks & Recreation
City Clerk
RDA Facilities Management
Economic Development
Human Resources
Administration
City Manager Boards & Commissions
City Council
Citizens
City of Brentwood Page xvii
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
Budget Guidelines
Fiscal Years 2001/ 02 – 2002/ 03
I. User’s Guide to the Adopted Operating Budget
Each year, the Finance Department coordinates the preparation of four key budget documents:
1. Operating Two Year Budget
2. Five- Year Capital Improvement Program
3. City- Wide Cost Allocation Plan
4. Comprehensive Annual Financial Report
The information contained in these documents is the end product of a thorough financial review performed through the combined
efforts of staff within the City. On subsequent pages, a brief description of the budget documents and a summary of their intended
uses is provided.
If You Are Looking For: Where It Is Found:
Budget Overview and Policies Adopted Operating Budget
Budget Trends and Graphs
Revenue Detail/ Departmental Expenditures
Summaries
Personnel Information
Five- year Line Item Expenditure Detail
Line Item Justification for all Funds
Status of Prior- Year Capital Projects Adopted Five- Year Capital Improvement Program Budget
Adopted Current Year Projects
Future Projects Anticipated Funding
Total cost by Classification Cost Allocation Plan ( CAP)
City Staff Billing Rates ( Available 120 Days after Budget Adoption)
Financial Statements, City Statistics,
Demographics, Management Statement
Comprehensive Annual Financial Report ( CAFR)
( Available 180 days after fiscal year end)
City of Brentwood Page xviii
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
A. Adopted Operating Two Year Budget Detail
The Adopted Operating Budget is summarized at a division level. Divisional budgets consolidate program activities into similar
service categories within a fund with the intent of reducing the cumbersome nature of a program based budget document. Every effort
has been made to present the budget document in a “ User Friendly” format. Increased emphasis has been placed on text, trends and
written explanations.
The Adopted Operating Budget Detail provides a separate line item, object code detail for the budget. Adopted expenditures within
each divisional category are detailed with descriptions. Budgets are broken down to the program level and are listed in account number
order. Historical information is prepared at a detailed object code level for comparison purposes. Cost data within this document is
presented by department.
B. Adopted Five- Year Capital Improvement Program
The Adopted Five- Year Capital Improvement Program ( CIP) Budget is a separate document that is annually brought to the City
Council for consideration. This document matches funding sources with capital expenditures while developing a five- year schedule for
completion. The relationship between the CIP and the operating budgets is described in detail on subsequent pages of this document.
Within the CIP document, projects have been separated into seven categories:
1. Roadway Improvements
2. Parks and Trails Improvements
3. Water Improvements
4. Wastewater Improvements
5. Community Facilities Improvements
6. Developer Improvements
Each project has been assigned a unique identification number that will remain with the project throughout its life. The project
identification number allows the City Council to track and monitor project status over multi- year periods. Prior to City Council’s
consideration of the CIP, the document was provided to the Planning Commission for comments. Additionally, a cross- reference index
has been included in the appendix of the CIP document to simplify the identification of the status of projects included in prior CIP
documents.
City of Brentwood Page xix
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
C. City- Wide Cost Allocation Plan
The City- Wide Cost Allocation Plan ( CAP) is a budget document that will be prepared and distributed approximately 120 days
following the adoption of the annual operating budget. A Cost Allocation Plan is a widely recognized and well- used method of
distributing administrative overhead “ support” costs to the benefiting programs within the City. The City Council adopted its first CAP
in December, 1994. That plan established the method of allocating indirect and direct costs. The CAP is updated each year based upon
the approved budget data for the current year and actual financial and statistical data for prior years.
The City- Wide administrative overhead rate for Fiscal Year 2001/ 02 was 27.82% of direct costs. The City’s CAP also becomes a key
document in preparing the City’s User Fee Review and labor charge rates.
D. Comprehensive Annual Financial Report
II. Budget Development Process for Fiscal Years 2001/ 02 – 2002/ 03
The Budget Development Guidelines, when approved by the City Council, will provide the policy framework in which the Operating
Budget for Fiscal Years 2001/ 02 – 2002/ 03 will be prepared by staff.
The number one financial management priority for the City of Brentwood in Fiscal Years 2001/ 02 – 2002/ 03 will continue to be to
stabilize its financial and service base and rebuild reserves.
Budget Development Guidelines
1. The Fiscal Years 2001/ 02 – 2002/ 03 will reflect the City Council's values and principles for:
A fiscally balanced budget.
Full cost allocation and fee collection wherever possible.
Consistent conservative fiscal management practice.
City of Brentwood Page xx
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
2. General Fund departmental budgets for Fiscal Years 2001/ 02 – 2002/ 03 will be set at a spending level that will be free from reliance
upon non- recurring revenue sources or deficit spending.
3. The City will strive to maintain 15% of annual appropriations in the General Fund’s Undesignated Fund Balance at June 30, 2001 and
2002.
4. Citizen participation is to be encouraged by providing an opportunity for public review and comment on the preliminary budget with a
Workshop and Public Hearings.
It is the goal to constantly improve long- range financial stability.
City of Brentwood Page xxi
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
III. Constitutional Spending Limits
Article XIII ( B) of the California Constitution provides that the City’s annual appropriations be subject to certain State limitations. This
appropriations limit is often referred to as the Gann Limitation. The City’s limitation is calculated each year and is established by a
resolution of the City Council as a part of the Annual Operating Budget.
The Article XIII ( B) limitation for Fiscal Years 2002/ 03 has been calculated to be $ 24,739,231. This amount was calculated by taking
the prior year’s limitation and adjusting it by the total change in non- residential valuation due to new development.
The Article XIII ( B) limitation is not a restricting factor for the City of Brentwood. This is due to the combination of high population
growth and reduced Operating Budget Appropriations during the past several years. This factor will continue to be monitored annually
and budget adjustments will be recommended if they are required in future years.
Article XIII ( B) Appropriations Limit for the City of Brentwood
For Fiscal Year 2002/ 03
Appropriations Limit for Fiscal Year 2001/ 02 $ 20,655,572
Population in January 2002 29,641
Population in January 2001 25,104
Percentage Increase in Population - City 18.07%
Percentage Increase in Contra Costa County 1.76%
Non- Residential Assessed Valuation 1.44%
Factor to be applied to Prior Year 1.165705%
( Population Factor x Per Capita Factor)
Appropriations Limit for Fiscal Years 2002/ 03 $ 24,739,231
City of Brentwood Page xxii
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
40 Year History of Population Growth
2,186
2,649
4,747
5,055
5,142
5,212
5,412
6,116
29,641
32,500
25,325
23,090
20,235
17,108
14,623
13,218
11,563
10,468
9,669
8,796
8,107
7,563
6,820
6,407
4,434
4,496
-
5,000
10,000
15,000
20,000
25,000
30,000
35,000
1960
1970
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
Date
Population
City of Brentwood Page xxiii
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
Eight Year Personnel History Per Thousand
Residents
5.85
6.74
6.52 6.60
6.25
6.79 6.73 6.87
7.43
0.00
1.00
2.00
3.00
4.00
5.00
6.00
7.00
8.00
1993/ 94 1994/ 95 1995/ 96 1996/ 97 1997/ 98 1998/ 99 1999/ 00 2000/ 01 2001/ 02
Date
Positions Per Thousand Residents
City of Brentwood Page xxiv
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
Significant Accounting Policies
The financial statements for the City of Brentwood ( City) are prepared in conformity with Generally Accepted Accounting Principles
( GAAP) as applied to government units. The Governmental Accounting Standards Board ( GASB) is the accepted standard- setting
body for establishing governmental accounting and financial reporting principles. The more significant of the City’s accounting
policies are described below.
Reporting Entity
The City of Brentwood was incorporated January 19, 1948 under the laws of the State of California and enjoys all the rights and
privileges applicable to a General Law City. The City operates under a Council- Manager form of government, and currently
provides a wide variety of services to its citizens, including: police, public services, community development, engineering, and
general administrative services. The Brentwood Redevelopment Agency was activated on August 13, 1982 pursuant to the State of
California Health and Safety Code Section 33000, for the purpose of preparing and carrying out plans for the improvement,
rehabilitation and development of blighted areas within the territorial limits of the City of Brentwood.
Fund Accounting
The City uses funds and account groups to report on its financial position and the results of its operations. Fund accounting is
designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain City
functions or activities.
A fund is an accounting entity with a self- balancing set of accounts established to record the financial position and results of
operations of a specific governmental activity. An account group is a financial reporting device designed to provide accountability for
certain assets and liabilities that are not recorded in the funds because they do not directly affect net expendable available financial
resources. The City maintains the following fund types and account groups:
City of Brentwood Page xxv
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
Governmental Fund Types
General Fund: The General Fund is the general operating fund of the City and accounts for all unrestricted financial resources
except those required to be accounted for in another fund.
Special Revenue Funds: Special Revenue Funds account for the proceeds of specific revenue sources ( other than special
assessments, expendable trusts or capital projects) that are restricted by law or administrative action to expenditures for specified
purposes.
Debt Service Fund: Debt Service Funds account for the accumulation of resources for, and the payment of, interest and principal on
general long- term debt and related costs.
Capital Projects Fund: Capital Projects Funds account for financial resources segregated for the acquisition of major capital
projects or facilities ( other than those financed by proprietary fund types).
Proprietary Fund Types
Enterprise Funds: Enterprise Funds account for operations in a manner similar to private business enterprises where the intent is
that the costs ( expenses, including depreciation) of providing goods or services to the general public on a continuing basis is to be
financed or recovered primarily through user charges.
Internal Service Funds: Internal Service Funds account for the financing of goods or services provided by one department or agency
to other departments or agencies of the City or to other governmental units, on a cost- reimbursement basis.
City of Brentwood Page xxvi
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
Fiduciary Fund Types
Agency Funds: Agency Funds account for assets held by the City as trustee or agent for individuals, private organizations, or other
governmental units, and/ or other funds. These funds are custodial in nature ( assets correspond with liabilities) and do not involve
measurement of results of operations.
Account Groups
General Fixed Assets Account Group: This account group is used to account for and control all City general fixed assets, other than
those in the proprietary funds, of long- term character such as land, buildings and structures, and major equipment.
General Long- Term Debt Account Group: This account group is used to account for the City’s outstanding long- term liabilities
that are expected to be paid from future revenues of the governmental funds.
Basis of Accounting
Governmental fund types and fiduciary fund types use a modified accrual basis of accounting. Revenues are recognized when
available and measurable. Revenues which are accrued include Federal and State grants and subventions, property taxes, transient
occupancy taxes, sales taxes collected by the State on behalf of the City prior to year- end, interest and certain charges for current
services. Revenues which are not considered susceptible to accrual include certain licenses, permits, fines, forfeitures and penalties.
Expenditures are recorded when the related fund liability is incurred. Principal and interest on general long- term debt and special
assessment debt are recorded as expenditures when paid.
The accrual basis of accounting is utilized by proprietary fund types, agency funds and trust funds. Under this method, revenues are
recorded when earned and expenses are recorded at the time liabilities are incurred.
City of Brentwood Page xxvii
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
Budgetary Process
The City uses the following procedures in establishing the budgetary data reflected in the financial statements: After March 1,
department heads prepare estimates for required appropriations for the fiscal year commencing the following July 1. The proposed
budget includes estimated expenditures and forecasted revenues for the fiscal year on a basis consistent with Generally Accepted
Accounting Principles ( GAAP). The data is presented to the City Manager for review. In June, the City Manager submits to the City
Council a proposed operating budget for the upcoming fiscal year. The operating budget includes a summary of the proposed
expenditures and financial resources of the City. Public meetings are conducted to obtain public comments. The City Council adopts
the budget by June 30 through passage of an adopting resolution. This appropriated budget covers substantially all City expenditures,
all appropriated amounts shown are as originally adopted or as amended by the City Council, and unexpended prior year
appropriations lapsed at the year end.
The City Manager is authorized to transfer budgeted amounts within departments, within the same fund. Transfers of appropriations
between departments and between funds may be made only by authority of the City Council. Formal budgetary integration is
employed as a management control device during the fiscal year for all governmental funds.
Cash and Investments
Cash and investments include amounts in demand deposits as well as short- term and long- term investments with a maturity date
within five years of the date of purchase. Investments, including accrued interest, are stated at cost, which approximates market value.
Interfund Transactions
During the course of operations, numerous transactions occur between individual funds for goods provided or services rendered.
These receivables and payables are classified as “ due from other funds” or “ due to other funds,” on the balance sheet.
City of Brentwood Page xxviii
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
Restricted Assets
Restricted assets represent unexpended proceeds, interest earnings thereon and reserve amounts of certificates of participation, tax
allocation bonds and notes, special assessment bonds and revenue notes. Under the related resolutions and indentures, the remaining
proceeds are restricted for the use of future construction of improvements to the respective projects, for debt service or for reserve
requirements. The majority of these assets are held by trustees and fiscal agents.
Fixed Assets
General fixed assets are not capitalized in the funds used to acquire or construct them. Instead, capital acquisition and construction
are reflected as expenditures in governmental funds, and the related assets are reported in the general fixed asset account group. Fixed
assets purchased through the proprietary fund types are capitalized in the funds used to acquire or construct them.
All purchased fixed assets are valued at cost where historical records are available, and at estimated historical cost where no historical
records exist. Donated fixed assets are valued at their estimated fair market value on the date received.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not
capitalized. Improvements are capitalized and depreciated, as applicable, over the remaining useful lives of the related fixed assets.
Public domain (“ infrastructure”) general fixed assets consisting of roads, bridges, curbs and gutters, streets and sidewalks, drainage
and lighting systems are not capitalized as these assets are immovable and of value only to the government. However, it is the City’s
policy to capitalize water, solid waste, and wastewater system infrastructure as these assets are recorded in an enterprise fund.
City of Brentwood Page xxix
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
Compensated Absences
Vested or accumulated vacation and sick leave of employees, that is expected to be liquidated with expendable available financial
resources, is reported as an expenditure and a fund liability of the governmental fund that will pay it. Amounts of vested or
accumulated vacation and sick leave that are not expected to be liquidated with expendable available financial resources are reported
in the general long- term debt account group. No expenditure is reported for these amounts. Vested or accumulated vacation and sick
leave of proprietary funds is recorded as an expense and liability of those funds as the benefits accrued to employees.
Property Taxes
The City has elected, by ordinance, that the duties of assessing and collecting property taxes be performed by the Contra Costa County
Assessor and Tax Collector, respectively. Tax levies cover the period from July 1 to June 30 of each year. All tax liens attach
annually on the first day in March preceding the fiscal year for which the taxes are levied. Taxes are levied on both real and personal
property as of March 1.
Secured property taxes are levied against real property and are due and payable in two equal installments. The first installment is due
on November 1 and becomes delinquent if not paid by December 10. The second installment is due on February 1 and becomes
delinquent if not paid by April 10. Unsecured personal property taxes are due on July 1 each year. These taxes become delinquent if
not paid by August 31.
The City records property tax revenues in the fiscal year received, except that an accrual is made for revenues received within 45 to 60
days after the end of the fiscal year.
City of Brentwood Page xxx
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
Grants
Federal and State grant revenues are accrued to the extent expenditures are incurred. All such grants are subject to audit and
adjustment by the grantor.
Long- Term Obligations
Long- term debt is recognized as a liability of a governmental fund when due, or when resources have been accumulated in the debt
service fund for payment early in the following year. For other long- term obligations, only that portion expected to be financed from
expendable available financial resources is reported as a fund liability of a governmental fund. The remaining portion of such
obligations is reported in the general long- term debt account group. Long- term liabilities expected to be financed from proprietary
fund operations are accounted for in those funds.
Bond Discounts/ Issuance Costs
In governmental fund types, bond discounts and issuance costs are recognized in the current period. Bond discounts and issuance
costs for proprietary fund types are deferred and amortized over the term of the bonds using the bonds outstanding method, which
approximates the effective interest method. Bond discounts are presented as a reduction of the face amount of bonds payable, whereas
issuance costs are recorded as deferred charges.
Fund Equity
Contributed capital is recorded in proprietary funds that have received capital grants or contributions from developers, customers or
other funds. Reserves represent those portions of fund equity not appropriable for expenditure or legally segregated for a specific
future use of financial resources. Fund designations are established to indicate tentative plans for the use of current financial
resources in the future.
City of Brentwood Page xxxi
RESOLUTION NO. 2599
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BRENTWOOD ADOPTING THE 2001/ 02-
2002/ 03 FINAL BUDGET FOR THE CITY OF BRENTWOOD
WHEREAS, the City Council of the City of Brentwood has reviewed the financial condition of the City of Brentwood; and
WHEREAS, the City departments have submitted requests for appropriations to fund the departmental programs to provide
services for the City of Brentwood; and
WHEREAS, the City Council has reviewed these specific departmental requests and held workshops to discuss City priorities
for the expenditure of City funds.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Brentwood hereby adopts the 2001/ 02-
2002/ 03 Final Amended Budget for the City of Brentwood as presented by the City Manager.
PASSED by the City Council of the City of Brentwood at its regular meeting on June 25, 2002 by the following vote:
AYES:
NOES:
ABSENT:
APPROVED:
Michael A. McPoland, Sr.
Michael A. McPoland, Sr.
ATTEST: Mayor
Karen Diaz
Karen Diaz, CMC
City Clerk
City of Brentwood Page xxxii
RESOLUTION NO. 2592
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BRENTWOOD APPROVING AND ADOPTING THE PROP 4
APPROPRIATION LIMIT FOR THE FISCAL YEAR OF 2002/ 03
WHEREAS, the Department of Finance staff have notified the City of the change in the California per capita personal income and such
change is - 1.27% for the prior calendar year, and;
WHEREAS, the City also has the option to use the change in the local assessment roll due to local nonresidential construction in lieu of
the California per capita personal income change; the City has opted to use the actual change in non- residential valuation divided by total assessed
valuations at 1.44%;;
WHEREAS, the Department of Finance staff have notified the City of the change in population of the City and the entire Contra Costa
County in which the City has the option to use the greater percentage change, which change is an increase of 18.07% for the City of Brentwood
for the prior calendar year, and;
WHEREAS, pursuant to California Constitution Article XIIIB, Section 1 and Government Code sections 7900 et seq., and pursuant to the
guidelines set forth by Proposition 111, the City appropriations limit must be adjusted for changes from the base year of 1986- 87 to the fiscal year
ending June 30, 2003.
NOW, THEREFORE BE IT RESOLVED that the City Council of the City of Brentwood, the appropriations limit for the City of
Brentwood for fiscal year ending June 30, 2003 is $ 24,078,315.
PASSED, APPROVED AND ADOPTED by the City Council of the City of Brentwood at a regular meeting held on June 25, 2002 by
the following vote:
AYES:
NOES:
ABSENT
APPROVED: Michael A. McPoland, Sr.
Michael A. Mc Poland, Sr., Mayor
ATTEST:
Karen Diaz
Karen Diaz, CMC
City Clerk
2000/ 01 Projected 2001/ 02 Projected 2002/ 03 Projected
Fund Balance Actual Actual Fund Balance Budget Budget Fund Balance Budget Budget Fund Balance
& Reserves Revenues Expenditures & Reserves Revenues Appropriations & Reserves Revenues Appropriations & Reserves
at 6/ 30/ 00 00/ 01 00/ 01 at 6/ 30/ 01 01/ 02 01/ 02 at 6/ 30/ 02 02/ 03 02/ 03 at 6/ 30/ 03
100 General Fund 3,737,596 11,531,711 11,396,303 3 ,873,004 12,626,843 1 3,326,827 3,173,020 20,564,640 2 4,673,530 11,212,156
Merged Community Development & Engineering 12,148,025
215 Youth Diversion Program ( 14,063) 93,801 60,529 19,209 84,108 75,710 27,607 84,108 7 5,450 36,265
283 Community Development 5,970,600 5,207,486 2,680,750 8 ,497,336 3,563,089 3 ,013,097 9,047,328
284 Engineering ( 23,944) 4,583,134 1 ,679,673 2,879,517 2 ,189,550 1 ,968,370 3,100,697
335 Capital Improvement Program 0 1,792,983 1 ,792,983 0 2 ,074,291 2 ,074,291 0 2,338,858 2 ,338,858 0
501 City Rentals ( 23,983) 1,546,694 1,577,208 ( 54,497) 3,479,289 3 ,207,450 217,342 504,922 564,770 157,494
520 Park Enterprise 9,054,986 1,863,256 2,218,084 8 ,700,158 2,305,113 2 ,241,007 8,764,264 2,600,414 2 ,690,672 8,674,006
540 Solid Waste Enterprise 2 58,953 3,405,020 2,950,297 713,676 3,789,760 2,754,948 1,748,488 4,458,362 3,503,861 2,702,990
560 Water Enterprise 2,594,006 5,105,841 6,488,555 1 ,211,293 5,346,000 5,111,338 1,445,955 6,297,100 5,970,567 1,772,488
590 Wastewater Enterprise 3,219,313 14,576,278 15,314,045 2 ,481,546 2,736,500 2,684,067 2,533,979 3,145,375 3,648,775 2,030,579
700 Emergency Preparedness 0 0 0 0 2 ,000,000 0 2,000,000 3,000,000 0 5,000,000
701 Information Services ( 7,819) 4 17,590 361,914 47,857 542,400 539,092 51,165 702,313 644,615 108,863
702 Equipment Replacement ( 543,881) 1,154,070 71,576 538,614 1 ,083,396 563,749 1,058,261 1,449,984 719,228 1,789,017
703 Information Systems Replacement 2 92,637 2 57,414 425,617 124,433 275,195 112,500 287,129 389,642 227,500 449,271
704 Building Replacement 3 20,075 3 59,738 150,485 529,328 361,880 336,404 554,804 355,480 249,341 660,943
705 Tuition Program 0 0 0 0 0 0 0 50,000 50,000 0
706 Fleet Maintenance 0 0 612 ( 612) 446,939 443,841 2 ,486 605,520 592,399 15,607
Totals 24,834,477 51,895,017 47,168,630 29,560,864 4 2,904,353 38,452,691 34,012,527 46,546,718 45,949,566 3 4,609,679
ANNUAL BUDGET SUMMARY
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
Merged with General Fund, July 1, 2001
Merged with General Fund, July 1, 2001
City of Brentwood Page 1
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
SUMMARY OF ALL FUND REVENUES
Projected Amended
1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03
Actual Budget Actual Budget Budget
All Department Total
100 General Fund $ 582,066 $ 563,500 $ 641,510 $ 731,250 $ 870,000
215 Youth and Family 44,866 97,108 93,801 84,108 84,108
283 Community Development 2,852,035 1,531,500 5,207,486 3,563,089 0
284 Engineering 3,176,168 1,673,000 4,583,134 2,189,550 0
335 Capital Improvement Program 1,445,341 2,057,558 1,792,983 2,074,291 2,338,858
501 City Rentals 19,323 51,000 1,546,694 3,479,289 504,922
520 Park and Recreation 1,019,217 1,656,865 1,863,256 2,305,113 2,600,414
540 Solid Waste 2,775,304 3,069,560 3,405,020 3,789,760 4,458,362
560 Water 12,688,599 3,952,587 5,105,841 5,346,000 6,297,100
590 Wastewater 5,751,180 1,926,848 14,576,278 2,736,500 3,145,375
700 Emergency Preparedness 0 0 0 2,000,000 3,000,000
701 Information Services 255,404 415,000 417,590 542,400 702,313
702 Equipment Replacement 732,049 1,104,375 1,154,070 1,083,396 1,449,984
703 Information Systems Replacement 168,039 234,376 257,414 275,195 389,642
704 Building Replacement 301,314 270,648 359,738 361,880 355,480
705 Tuition Program 0 0 0 0 50,000
706 Fleet Maintenance 0 0 0 446,939 605,520
Total Revenues $ 31,810,905 $ 18,603,925 $ 41,004,816 $ 31,008,760 $ 26,852,078
City of Brentwood Page 2
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
SUMMARY OF ALL FUND EXPENDITURES
Projected Amended
1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03
Actual Budget Actual Budget Budget
All Department Total
100 General Fund $ 8,457,483 $ 11,477,613 $ 11,396,303 $ 13,326,827 $ 24,673,530
215 Youth and Family 56,384 63,784 60,529 75,710 75,450
283 Community Development 2,156,771 3,118,945 2,680,750 3,013,097 0
284 Engineering 1,174,471 1,830,584 1,679,673 1,968,370 0
335 Capital Improvement Program 1,445,341 2,057,558 1,792,983 2,074,291 2,338,858
501 City Rentals 19,323 2,355 1,577,208 3,207,450 564,770
520 Park and Recreation 979,308 2,016,984 2,218,084 2,241,007 2,690,672
540 Solid Waste 2,516,351 2,675,574 2,950,297 2,754,948 3,503,861
560 Water 5,593,883 4,247,029 6,488,555 5,111,338 5,970,567
590 Wastewater 1,842,252 2,211,238 15,314,045 2,684,067 3,648,775
700 Emergency Preparedness 0 0 0 0 0
701 Information Services 256,017 417,307 361,914 539,092 644,615
702 Equipment Replacement 163,054 578,381 71,576 563,749 719,228
703 Information Systems Replacement 1,351 85,505 425,617 112,500 227,500
704 Building Replacement 1,229 141,850 150,485 336,404 249,341
705 Tuition Program 0 0 0 0 50,000
706 Fleet Maintenance 0 0 612 443,841 592,399
Total Expenditures $ 2 4,663,218 $ 3 0,924,707 $ 4 7,168,630 $ 3 8,452,691 $ 4 5,949,566
City of Brentwood Page 3
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
SUMMARY OF ALL FUNDS LINE ITEM CATEGORIES
Projected Amended
1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03
Actual Budget Actual Budget Budget
All Funds
Salaries and Benefits $ 1 1,176,566 $ 14,851,948 $ 1 4,227,405 $ 17,404,152 $ 20,457,086
Supplies and Services 11,601,819 14,917,594 17,251,992 16,943,703 21,101,303
Capital Outlay 329,201 3,043,487 3,233,773 6,659,353 5,132,472
Total All Funds $ 2 3,107,586 $ 32,813,029 $ 3 4,713,170 $ 41,007,208 $ 46,690,861
City of Brentwood Page 4
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
SUMMARY OF ALL FUND EXPENDITURES BY LINE ITEM CATEGORY
Projected Amended
1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03
Actual Budget Actual Budget Budget
Salaries and Benefits
100 General Fund $ 5,332,034 $ 6,782,031 $ 6,086,473 $ 7,920,730 $ 12,815,283
215 Youth and Family 48,379 53,603 52,843 59,539 61,704
230 City- Wide Park District 238,869 271,214 277,351 348,656 389,809
283 Community Development 1,321,308 1,660,777 1,663,370 1,975,964 0
284 Engineering 852,609 1,124,559 1,242,750 1,272,148 0
335 Capital Improvement Program 881,087 1,166,446 1,107,417 1,335,607 1,517,024
501 City Rentals 0 0 0 0 104,465
520 Park and Recreation 344,667 900,745 946,915 1,252,976 1,277,980
540 Solid Waste 680,075 866,092 856,427 801,016 1,100,560
560 Water 796,116 1,018,679 1,028,496 992,526 1,250,749
590 Wastewater 478,891 645,100 616,211 724,473 1,071,236
700 Emergency Preparedness 0 0 0 0 0
701 Information Services 202,487 286,477 262,074 370,796 448,331
702 Equipment Replacement 0 0 0 0 0
703 Information Systems Replacement 0 0 0 0 0
704 Building Replacement 44 76,225 87,076 141,561 162,719
705 Tuition Program 0 0 0 0 0
706 Maintenance Service Center 0 0 0 208,160 257,227
Total Salaries & Benefits $ 11,176,566 $ 14,851,948 $ 14,227,405 $ 17,404,152 $ 20,457,086
City of Brentwood Page 5
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
SUMMARY OF ALL FUND EXPENDITURES BY LINE ITEM CATEGORY
Projected Amended
1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03
Actual Budget Actual Budget Budget
Supplies and Services
100 General Fund $ 3,072,552 $ 3,796,142 $ 4,094,319 $ 4,425,837 $ 7,318,317
215 Youth and Family 8,005 10,181 7,686 12,571 13,746
230 City- Wide Park District 202,687 615,192 474,050 540,398 942,562
283 Community Development 835,463 1,230,668 988,329 1,022,553 0
284 Engineering 321,862 648,475 423,071 670,825 0
501 City Rentals 43,306 2,355 77,208 207,450 460,305
335 Capital Improvement Program 545,751 850,612 656,056 718,684 775,834
520 Park and Recreation 634,641 1,116,239 1,265,993 988,031 1,412,692
540 Solid Waste 1,822,112 1,809,482 1,965,334 1,953,932 2,403,301
560 Water 2,824,247 3,080,350 4,592,375 3,972,062 4,576,818
590 Wastewater 1,229,469 1,566,138 2,138,880 1,959,594 2,577,540
700 Emergency Preparedness 0 0 0 0 0
701 Information Services 53,530 105,830 99,840 158,296 190,284
702 Equipment Replacement 5,658 22,055 17,576 22,195 28,260
703 Information Systems Replacement 1,351 3,500 425,617 12,500 12,500
704 Building Replacement 1,185 60,375 25,047 62,843 50,622
705 Tuition Program 0 0 0 0 50,000
706 Maintenance Service Center 0 0 612 215,932 288,523
Total Supplies and Services $ 11,601,819 $ 14,917,594 $ 17,251,992 $ 16,943,703 $ 21,101,303
City of Brentwood Page 6
SUMMARY OF ALL FUND EXPENDITURES BY LINE ITEM CATEGORY
Projected Amended
1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03
Actual Budget Actual Budget Budget
Capital Outlay
100 General Fund $ 52,897 $ 376,440 $ 502,930 $ 357,260 $ 566,930
215 Youth and Family 0 0 0 3,600 0
230 City- Wide Park District 405 0 0 0 0
283 Community Development 0 227,500 29,051 14,580 0
284 Engineering 0 57,550 13,852 25,397 0
335 Capital Improvement Program 18,503 40,500 29,509 20,000 46,000
501 City Rentals 0 0 1,500,000 1,502,500 2,500
520 Park and Recreation 0 52,664 65,339 57,550 43,000
540 Solid Waste 0 821,920 208,965 1,453,875 1,607,984
560 Water 100,000 687,049 730,199 1,399,856 1,278,382
590 Wastewater 0 111,283 61,565 1,021,432 593,058
700 Emergency Preparedness 0 0 0 0 0
701 Information Services 0 25,000 0 10,000 6,000
702 Equipment Replacement 157,396 556,326 54,000 541,554 690,968
703 Information Systems Replacement 0 82,005 0 100,000 215,000
704 Building Replacement 0 5,250 38,362 132,000 36,000
705 Tuition Program 0 0 0 0 0
706 Maintenance Service Center 0 0 0 19,749 46,650
Total Capital Outlay $ 329,201 $ 3,043,487 $ 3,233,773 $ 6,659,353 $ 5,132,472
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
City of Brentwood Page 7
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
This page left intentionally blank.
City of Brentwood Page 8
Adopted Projected Amended
Actual Budget Actual Budget Budget
6/ 30/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03
Revenues $ 9,024,956 $ 10,061,693 $ 10,890,201 $ 11,895,593 $ 19,694,640
Expenditures 8,457,483 10,954,613 10,683,722 12,703,827 20,700,530
Excess ( deficiency) of revenues ( under) expenditures 567,473 ( 892,920) 206,479 ( 808,234) ( 1,005,890)
Other Sources:
Transfer In 582,066 563,500 641,510 731,250 870,000
Transfer Out ( 422,875) ( 523,000) ( 712,581) ( 623,000) ( 3,973,000)
Total Other Sources ( Uses) 159,191 40,500 ( 71,071) 108,250 ( 3,103,000)
Excess ( deficiency) of revenues and other financing sources
over ( under) expenditures and other financing uses 726,664 ( 852,420) 135,408 ( 699,984) ( 4,108,890)
Fund Balance Development Services, merged 7/ 1/ 02. 0 0 0 0 1 2,148,025
Fund Balance, Beginning Year 3,010,932 3,737,596 3,737,596 3,873,004 3,173,020
Prior Period Adjustment
Fund Balance, End of Year $ 3,737,596 $ 2,885,176 $ 3,873,004 $ 3,173,020 $ 11,212,156
GENERAL FUND - FUND BALANCE
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
City of Brentwood Page 9
Adopted Projected Amended
Actual Budget Actual Budget Budget
6/ 30/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03
FUND BALANCE:
Reserved
34330 Information Technology Reserve $ 100,000 $ 0 $ 0 $ 0 $ 0
34305 Compensated Absences Reserve 0 204,343 287,420 287,420 301,791
34331 Pavement Management Reserve 275,000 575,000 575,000 575,000 575,000
34332 Facility Reserve 350,000 650,000 650,000 650,000 650,000
Total Reserved: 725,000 1,429,343 1,512,420 1,512,420 1,526,791
Unreserved
Undesignated: 3,012,596 1,455,833 2,360,584 1,660,601 9,685,365
Total Unreserved: 3,012,596 1,455,833 2,360,584 1,660,601 9,685,365
Total Fund Balance ( Reserved & Unreserved) $ 3,737,596 $ 2,885,176 $ 3,873,004 $ 3,173,020 $ 1 1,212,156
GENERAL FUND - FUND BALANCE
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
City of Brentwood Page 10
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
General Fund Revenue Detail and Interfund Transfers
Community Development
$ 3,691,936
18%
Transfers In
$ 870,000
4%
Taxes & Fines
$ 7,005,252
Current Services 35%
$ 184,750
1%
Other Revenue
$ 3,979,058
19%
Inter- Governmental
Agencies
$ 1,869,508
9%
Engineering
$ 1,691,000
8%
Use of Money or Property
$ 1,273,136
6%
City of Brentwood Page 11
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
GENERAL FUND - REVENUE
1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03
Actual Budget Actual Projected Amended
TAXES & FINES:
40XXX Property Tax $ 1 ,499,452 $ 1 ,871,450 $ 1,925,965 $ 2,278,939 $ 2 ,678,939
41100 Sales & Use Tax 1,856,635 2,080,300 2,079,544 2,200,000 2,650,000
41104 1/ 2 Cent Sales Tax 98,169 122,980 98,822 123,200 137,984
41105 Transient Occupancy Tax 88,147 99,000 115,367 115,500 132,825
41112 ERAF Relief 0 0 249,072 0 0
41115 Franchise Fees 225,795 259,600 264,651 285,560 389,116
41118 Home Occupation Permits 9,050 7,700 11,343 11,550 12,705
41120 Business License Tax 52,690 52,000 61,554 69,000 79,350
41126 Tobacco Tax 0 0 425 500 500
41130 Real Property Transfer Tax 264,754 247,600 316,065 368,550 423,833
41150 Fines & Forfeitures 155,191 179,700 144,824 150,000 500,000
TOTAL TAXES & FINES $ 4 ,249,884 $ 4 ,920,330 $ 5,267,632 $ 5,602,799 $ 7 ,005,252
REVENUE FROM USE OF MONEY OR PROPERTY:
43300 Investment Interest $ 6 61,256 $ 5 00,000 $ 715,170 $ 600,000 $ 1 ,200,000
43320 Rental Income 67,213 50,000 68,514 65,000 65,000
43330 Royalties 2,283 2,000 5,216 6,780 8,136
TOTAL REV. MONEY/ PROP. $ 7 30,752 $ 5 52,000 $ 788,900 $ 671,780 $ 1 ,273,136
BUILDING:
45600 Building Permits $ 0 $ 0 $ 0 $ 0 $ 1 ,608,750
45600.01 Building Permits- Electrical 0 0 0 0 206,250
45600.02 Building Permits- Plumbing 0 0 0 0 2 06,250
45600.03 Building Permits- Mechanical 0 0 0 0 2 06,250
45600.04 Building Permits 0 0 0 0 0
45605 Building Office Automation 0 0 0 0 21,250
45607 Building Plan Check Fee 0 0 0 0 7 86,225
45608 Building Citations 0 0 0 0 0
46700 Other Income 0 0 0 0 0
46750 CIFP Personnel Reimbursement 0 0 0 0 0
TOTAL BUILDING $ 0 $ 0 $ 0 $ 0 $ 3 ,034,975
City of Brentwood Page 12
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
GENERAL FUND - REVENUE
1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03
Actual Budget Actual Projected Amended
PLANNING:
45500 Filing Fees $ 0 $ 0 $ 0 $ 0 $ 0
45503 General Plan Update 0 0 0 0 0
45505 Planning 0 0 0 0 0
45505.01 Administrative Sign 0 0 0 0 4,653
45505.02 Annexation 0 0 0 0 17,043
45505.03 Conditional Use Permit 0 0 0 0 28,634
45505.04 Design Review 0 0 0 0 1 72,687
45505.05 Variance 0 0 0 0 18,432
45505.06 Temporary Use Permit 0 0 0 0 5,490
45505.07 Tentative Parcel Map 0 0 0 0 58,462
45505.08 Tentative Subdivision 0 0 0 0 2 02,812
45505.09 General Plan Amendment 0 0 0 0 10,888
45505.10 Rezoning 0 0 0 0 47,957
45505.11 Landscape Plan Review 0 0 0 0 7,042
45505.12 Development Agreement 0 0 0 0 5,124
45505.13 Amendments 0 0 0 0 31,319
45505.14 Time Extension 0 0 0 0 0
45505.17 Initial Study 0 0 0 0 0
45505.18 Categorical Exemption 0 0 0 0 1,942
45505.19 Negative Declaration 0 0 0 0 36,774
45505.20 Mitigated Negative Declaration 0 0 0 0 7,702
TOTAL PLANNING $ 0 $ 0 $ 0 $ 0 $ 6 56,961
City of Brentwood Page 13
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
GENERAL FUND - REVENUE
1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03
Actual Budget Actual Projected Amended
ENGINEERING:
45506 Planning Project Administration $ 0 $ 0 $ 0 $ 0 $ 0
45513 Tentative Map Reviews 0 0 0 0 20,000
45519 Improvement Plan Revision 0 0 0 0 0
45520 Encroachment Permit 0 0 0 0 20,000
45521 Grading Permit 0 0 0 0 10,000
45522 Engineering Inspection 0 0 0 0 1 ,075,000
45523 Lot Line Adjustments 0 0 0 0 12,000
45524 Assessment Respreads 0 0 0 0 7,000
45526 Plan Check Administration Fee 0 0 0 0 5 07,000
45528 Plans, Specs, & Copies 0 0 0 0 0
45528.01 Engineering Design Standards 0 0 0 0 0
45528.02 Standard Plans & Specs. 0 0 0 0 0
45528.03 Misc. Copies & Contract Docs 0 0 0 0 0
45529 Inspection Reimbursements 0 0 0 0 40,000
46700 Other Income 0 0 0 0 0
46750 CIFP Personnel Reimbursement 0 0 0 0 0
TOTAL ENGINEERING $ 0 $ 0 $ 0 $ 0 $ 1 ,691,000
INTER- GOVERNMENTAL AGENCIES:
44450 Motor Vehicle- in- lieu $ 1 ,065,698 $ 1 ,212,850 $ 1,226,478 $ 1,375,000 $ 1 ,580,000
44454 AB 3229 - Gang Suppression 44,523 108,000 53,920 0 0
44455 POST Reimbursement 37,764 23,000 59,539 46,920 47,858
44456 Highway Maintenance 6,650 6,700 6,650 6,650 6,650
44462 Police Grants 259,252 284,252 270,833 175,000 175,000
44473 SB- 90 Reimbursement 69,314 65,000 106,900 60,000 60,000
44496 Economic Development Grant AB 2864 0 0 0 0 0
44495 Grant Projects 3,922 12,340 4,334 0 0
TOTAL INTER- GOV. AGENCIES $ 1 ,487,123 $ 1 ,712,142 $ 1,728,655 $ 1,663,570 $ 1 ,869,508
City of Brentwood Page 14
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
GENERAL FUND - REVENUE
1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03
Actual Budget Actual Projected Amended
CURRENT SERVICES:
45500 Business License Filing Fee $ 2 ,500 $ 4 ,000 $ 2,534 $ 2,000 $ 2,000
45502 Reproduction Charges 2 ,829 2 ,500 3,492 2,750 2,750
45504 Police Services 89,910 89,000 136,184 150,000 180,000
45529 Reimbursements for Services 0 0 4,302 0 0
TOTAL CURRENT SERVICES $ 9 5,239 $ 9 5,500 $ 146,512 $ 154,750 $ 1 84,750
OTHER REVENUE:
43500 Late Charges $ 4 99 $ 5 00 $ 638 $ 500 $ 500
46636 City Rentals Admin 0 0 0 0 85,100
46600 Water Admin. Fee 350,000 398,712 398,712 502,279 552,507
46605 Wastewater Admin. Fee 150,000 207,529 207,529 250,506 387,878
46607 Solid Waste Admin. Fee 210,000 302,011 302,011 383,054 459,266
46610 Park Enterprise Admin. Fee 160,000 213,538 213,538 125,000 125,000
46615 Redevelopment Admin. Fee 200,000 220,000 227,000 380,000 200,000
46620 CCCo. - Drainage Admin. Fee 6 ,293 1 0,000 8,841 10,000 10,000
46628 Development Services Admin. Fee 330,000 451,681 451,681 523,100 0
46630 Facility Fee Fund Admin. 251,175 250,000 257,576 580,500 950,000
46632 Assessment Dist. Admin. 247,957 220,000 285,168 317,000 376,510
46633 Bond Debt Service Admin. 61,000 51,000 126,000 111,475 186,475
46634 Attorney Services 20,008 80,000 119,086 125,000 125,000
46700 Other Income 217,093 50,000 43,990 100,000 75,000
46715 School Contributions 52,296 48,000 66,645 84,000 84,000
46730 50th Anniversary Revenue 830 0 2,884 0 0
46750 Capital Project Mgmt. Reimb. 200,000 263,750 236,575 300,000 350,000
46850 Passport Revenue 4,808 15,000 8,939 8,280 9,522
46851 Passport Photos 0 0 1,690 2,000 2,300
TOTAL OTHER REVENUE $ 2 ,461,958 $ 2 ,781,721 $ 2,958,503 $ 3,802,694 $ 3 ,979,058
TOTAL GENERAL FUND $ 9 ,024,956 $ 1 0,061,693 $ 10,890,201 $ 11,895,593 $ 1 9,694,640
City of Brentwood Page 15
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
SCHEDULE OF INTERFUND TRANSFERS
Transfer In Transfer In Transfer In
( Transfer Out) ( Transfer Out) ( Transfer Out)
To Fund Account # From Fund Purpose 2000/ 01 2001/ 02 2002/ 03
Transfers In:
General Fund Misc. Gas Tax Street Operations Expenditures $ 4 79,510 $ 551,250 $ 530,000
General Fund 47281 Abandoned Vehicle Abatement Vehicle Abatement 12,000 10,000 10,000
General Fund 47293 Measure C Street Operations Expenditures 130,000 160,000 320,000
General Fund 47220 Economic Development Fund Brentwood Economic Dev. Committee 20,000 10,000 10,000
Sub- Total Transfer In $ 6 41,510 $ 731,250 $ 870,000
Transfers Out:
Emergency Preparedness 80700 General Fund Emergency Services $ 0 $ 0 $ ( 3,000,000)
Street Improvement Fund 80336 General Fund Pavement Management ( 489,581) ( 250,000) ( 500,000)
Park Assessment District 80230 General Fund Park Maintenance ( 223,000) ( 223,000) ( 223,000)
Parks and Recreation Enterprise 80520 General Fund Pool Electrical 0 ( 150,000) ( 250,000)
Sub- Total Transfer Out $ ( 712,581) $ ( 623,000) $ ( 3,973,000)
TOTAL INTERFUND TRANSFERS $ ( 71,071) $ 108,250 $ ( 3,103,000)
City of Brentwood Page 16
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
General Fund Expenditures
By Department
Police Department
$ 8,388,838
41%
Economic Development
$ 371,100
2%
City Attorney
$ 297,658
1% Finance
$ 942,170
5%
Administration
$ 1,269,959
Legislative 6%
$ 113,770
1%
Engineering
$ 2,113,481
10%
Community Development
$ 3,423,659
16%
Streets
$ 1,853,216
9%
Community Facilities
$ 273,097
1%
Landscape
$ 807,782
4% Non- Departmental
$ 895,800
4%
City of Brentwood Page 17
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
GENERAL FUND - EXPENDITURE SUMMARY
1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03
Actual Budget Actual Projected Amended
100- 1201 Legislative $ 90,852 $ 9 8,176 $ 59,012 $ 116,405 $ 1 13,770
100- 1202 City Manager 542,370 5 60,310 510,812 562,949 5 50,241
100- 1203 City Attorney 69,680 4 17,502 549,332 349,530 2 97,658
100- 1204 Economic Development 196,173 2 65,064 196,210 502,320 3 39,745
100- 1205 City Clerk 131,536 2 60,856 201,491 330,550 3 53,739
100- 1206 Human Resources 249,892 2 74,220 244,572 332,182 3 65,979
100- 1301 Finance 661,066 8 26,855 868,288 755,552 8 60,606
100- 1302 Purchasing 0 0 0 147,227 1 12,919
100- 1501 Police Department 4,678,865 5 ,449,009 5,384,225 6,565,187 8 ,388,838
100- 1701 Non- Departmental 463,351 6 35,477 459,698 755,713 8 95,800
Multi Community Facilities 63,992 1 65,622 184,865 96,178 1 08,222
100- 1401 Village Resource Center 7,073 1 9,753 50,017 97,504 1 04,875
100- 1406 Dime- A- Ride Bus 25,422 3 0,000 39,288 50,000 6 0,000
Parks Department
100- 1602 Landscape Division $ 385,986 $ 5 74,862 $ 634,893 $ 664,871 $ 8 07,782
Total Parks $ 385,986 $ 5 74,862 $ 634,893 $ 664,871 $ 8 07,782
Public Works Departments
100- 1601 Administration $ 54,970 $ 1 56,475 $ 60,995 $ 0 $ 0
100- 1603 Streets Division 836,255 1,220,432 1,240,026 1,377,659 1 ,853,216
Total Public Works $ 891,225 $ 1,376,907 $ 1,301,022 $ 1,377,659 $ 1,853,216
City of Brentwood Page 18
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
GENERAL FUND - EXPENDITURE SUMMARY
1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03
Actual Budget Actual Projected Amended
Community Development
100- 2101 Building Division $ 0 $ 0 $ 0 $ 0 $ 1,706,780
100- 2201 Planning Division 0 0 0 0 1 ,644,036
100- 2202 Planning Commission 0 0 0 0 2 2,843
Total Community Development $ 0 $ 0 $ 0 $ 0 $ 3,373,659
Engineering Department
100- 2301 Development Engineering $ 0 $ 0 $ 0 $ 0 $ 8 73,981
100- 2302 Construction Inspection 0 0 0 0 6 33,263
100- 2303 Engineering Services ( Traffic) 0 0 0 0 3 35,761
100- 2304 NPDES Unit 0 0 0 0 2 70,476
Total Engineering $ 0 $ 0 $ 0 $ 0 $ 2,113,481
GENERAL FUND TOTAL $ 8,457,483 $ 10,954,613 $ 10,683,722 $ 12,703,827 $ 20,700,530
City of Brentwood Page 19
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03
Actual Budget Actual Projected Amended
Personnel Services $ 5,332,034 $ 6,782,031 $ 6,086,473 $ 7,920,730 $ 12,815,283
Supplies & Services 3,072,552 3,796,142 4,094,319 4,425,837 7,318,317
Capital Outlay 52,897 376,440 502,930 357,260 566,930
Total: $ 8,457,483 $ 10,954,613 $ 10,683,722 $ 12,703,827 $ 20,700,530
GENERAL FUND - EXPENDITURE LINE ITEM SUMMARY
City of Brentwood Page 20
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
GENERAL FUND - PERSONNEL EXPENDITURE SUMMARY
1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03
Actual Budget Actual Projected Amended
Salaries & Benefits
100- 1201 Legislative $ 27,359 $ 3 9,326 $ 2 5,990 $ 67,105 $ 61,989
100- 1202 City Manager 388,614 4 59,690 4 12,215 459,840 442,663
100- 1203 City Attorney 41,855 2 07,480 1 33,292 199,590 189,917
100- 1204 Economic Development 58,915 75,402 65,721 309,203 132,597
100- 1205 City Clerk 95,043 1 43,889 1 30,931 213,401 232,431
100- 1206 Human Resources 180,048 2 11,027 2 06,510 242,622 244,855
100- 1301 Finance 499,822 5 65,198 5 78,016 483,493 573,113
100- 1302 Purchasing 0 0 0 121,917 91,069
100- 1501 Police Department 3,463,817 3 ,908,533 3 ,707,972 4,842,209 6,126,119
100- 1701 Non- Departmental 29,840 1 77,755 31,018 17,700 17,148
100- 1401 Village Resource Center 0 0 36,125 70,010 76,464
Parks Department
100- 1602 Landscape Division $ 133,209 $ 2 50,110 $ 1 64,852 $ 200,330 $ 247,395
Total Salary & Benefits Parks $ 133,209 $ 2 50,110 $ 1 64,852 $ 200,330 $ 247,395
Public Works Departments
100- 1601 Administration $ 17,841 $ 8 1,538 $ 1 8,699 $ 0 $ 0
100- 1603 Streets Division 395,671 6 62,083 5 75,131 693,310 707,096
Total Salary & Benefits Public Works $ 413,512 $ 7 43,621 $ 5 93,830 $ 693,310 $ 707,096
City of Brentwood Page 21
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
GENERAL FUND - PERSONNEL EXPENDITURE SUMMARY
1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03
Actual Budget Actual Projected Amended
Community Development
100- 2101 Building Division $ 0 $ 0 $ 0 $ 0 $ 1,273,893
100- 2201 Planning Division 0 0 0 0 820,309
100- 2202 Planning Commission 0 0 0 0 12,918
Total Salary & Benefits Community Development $ 0 $ 0 $ 0 $ 0 $ 2,107,120
Engineering Department
100- 2301 Development Engineering $ 0 $ 0 $ 0 $ 0 $ 723,548
100- 2302 Construction Inspection 0 0 0 0 484,725
100- 2303 Engineering Services ( Traffic) 0 0 0 0 218,730
100- 2304 NPDES Unit 0 0 0 0 138,305
Total Salary & Benefits Engineering $ 0 $ 0 $ 0 $ 0 $ 1,565,308
GENERAL FUND SALARY & BENEFITS TOTAL $ 5,332,034 $ 6 ,782,031 $ 6 ,086,473 $ 7,920,730 $ 12,815,283
City of Brentwood Page 22
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
GENERAL FUND - SUPPLIES & SERVICES EXPENDITURE SUMMARY
1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03
Actual Budget Actual Projected Amended
Supplies & Services
100- 1201 Legislative $ 63,493 $ 5 8,850 $ 3 2,770 $ 49,300 $ 5 1,781
100- 1202 City Manager 153,756 89,620 97,542 98,109 1 02,578
100- 1203 City Attorney 27,825 10,022 2 64,535 124,940 1 07,742
100- 1204 Economic Development 136,960 1 84,662 1 30,224 188,117 2 02,048
100- 1205 City Clerk 33,643 1 15,967 69,347 117,149 1 21,307
100- 1206 Human Resources 67,499 63,193 37,328 86,260 1 21,125
100- 1301 Finance 159,716 2 59,872 2 88,837 268,559 2 84,493
100- 1302 Purchasing 0 0 0 23,160 21,850
100- 1501 Police Department 1,201,521 1 ,476,584 1 ,518,032 1,655,978 2 ,082,019
100- 1701 Non- Departmental 427,979 4 46,722 4 14,270 629,013 8 78,653
100- 1401 Village Resource Center 7,073 19,753 8,481 27,494 28,411
100- 1406 Dimes- A- Ride 25,422 30,000 39,288 50,000 60,000
Comm. Facilities 63,992 1 65,622 1 84,865 96,178 1 08,222
Parks Department
100- 1602 Landscape Division $ 252,777 $ 3 24,752 $ 4 70,041 $ 464,541 $ 5 60,387
Total Supplies & Services Parks $ 252,777 $ 3 24,752 $ 4 70,041 $ 464,541 $ 5 60,387
Public Works Departments
100- 1601 Administration $ 36,455 $ 7 4,674 $ 3 8,867 $ 0 $ 0
100- 1603 Streets Division 414,440 4 75,849 4 99,894 547,039 9 41,120
Total Supplies & Services Public Works $ 450,895 $ 5 50,523 $ 5 38,761 $ 547,039 $ 9 41,120
City of Brentwood Page 23
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
GENERAL FUND - SUPPLIES & SERVICES EXPENDITURE SUMMARY
1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03
Actual Budget Actual Projected Amended
Community Development
100- 2101 Building Division $ 0 $ 0 $ 0 $ 0 $ 3 52,087
100- 2201 Planning Division 0 0 0 0 8 00,897
100- 2202 Planning Commission 0 0 0 0 9,925
Total Supplies & Services Community Development $ 0 $ 0 $ 0 $ 0 $ 1 ,162,909
Engineering Department
100- 2301 Development Engineering $ 0 $ 0 $ 0 $ 0 $ 1 47,283
100- 2302 Construction Inspection 0 0 0 0 1 18,439
100- 2303 Engineering Services ( Traffic) 0 0 0 0 91,781
100- 2304 NPDES Unit 0 0 0 0 1 26,171
Total Supplies & Services Engineering $ 0 $ 0 $ 0 $ 0 $ 4 83,673
GENERAL FUND SUPPLIES & SERVICES TOTAL $ 3,072,552 $ 3 ,796,142 $ 4 ,094,319 $ 4,425,837 $ 7 ,318,317
City of Brentwood Page 24
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
GENERAL FUND - CAPITAL EXPENDITURE SUMMARY
1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03
Actual Budget Actual Projected Amended
Capital Outlay
100- 1201 Legislative $ 0 $ 0 $ 251 $ 0 $ 0
100- 1202 City Manager 0 11,000 1,055 5,000 5,000
100- 1203 City Attorney 0 2 00,000 1 51,505 25,000 0
100- 1204 Economic Development 2 98 5,000 266 5,000 5,100
100- 1205 City Clerk 2,850 1,000 1,213 0 0
100- 1206 Human Resources 2,344 0 734 3,300 0
100- 1301 Finance 1,528 1,785 1,435 3,500 3,000
100- 1302 Purchasing 0 0 0 2,150 0
100- 1501 Police Department 13,527 63,892 1 58,220 67,000 1 80,700
100- 1701 Non- Departmental 5,532 11,000 14,411 109,000 0
100- 1401 Village Resource Center 0 0 5,411 0 0
100- 1406 Dimes- A- Ride 0 0 0 0 0
Comm. Facilities 0 0 0 0 0
Parks Department
100- 1602 Landscape Division $ 0 $ 0 $ 0 $ 0 $ 0
Total Capital Outlay Parks $ 0 $ 0 $ 0 $ 0 $ 0
Public Works Departments
100- 1601 Administration $ 674 $ 263 $ 3,429 $ 0 $ 0
100- 1603 Streets Division 26,144 82,500 1 65,001 137,310 2 05,000
Total Capital Outlay Public Works $ 26,818 $ 8 2,763 $ 1 68,431 $ 137,310 $ 2 05,000
City of Brentwood Page 25
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
GENERAL FUND - CAPITAL EXPENDITURE SUMMARY
1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03
Actual Budget Actual Projected Amended
Community Development
100- 2101 Building Division $ 0 $ 0 $ 0 $ 0 $ 8 0,800
100- 2201 Planning Division 0 0 0 0 22,830
100- 2202 Planning Commission 0 0 0 0 0
Total Capital Outlay Community Development $ 0 $ 0 $ 0 $ 0 $ 1 03,630
Engineering Department
100- 2301 Development Engineering $ 0 $ 0 $ 0 $ 0 $ 3,150
100- 2302 Construction Inspection 0 0 0 0 30,100
100- 2303 Engineering Services ( Traffic) 0 0 0 0 25,250
100- 2304 NPDES Unit 0 0 0 0 6,000
Total Capital Outlay Engineering $ 0 $ 0 $ 0 $ 0 $ 6 4,500
GENERAL FUND CAPITAL OUTLAY TOTAL $ 52,897 $ 3 76,440 $ 5 02,930 $ 357,260 $ 5 66,930
City of Brentwood Page 26
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
Fund Title: General Fund Department: Legislative
Fund/ Division Number: 100- 1201 Division: City Council
Description:
Mission Statement:
1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03
Actual Budget Actual Projected Amended
Expenditure Summary:
Personnel Services $ 27,359 $ 39,326 $ 25,990 $ 67,105 $ 61,989
Supplies & Services 63,493 58,850 32,770 49,300 51,781
Capital Outlay 0 0 251 0 0
Total: $ 90,852 $ 98,176 $ 59,012 $ 116,405 $ 113,770
Commentary:
The City Council is the policy- making body for the City. Implementation is accomplished through the adoption of ordinances and policy resolutions,
the approval of contracts and agreements, and adoption of the City budget. The City Council is composed of a directly elected Mayor and four Council
members elected at large.
To provide responsive and credible support services to the City Council and City Staff; to ensure open communication with Brentwood citizens; and
to preserve the City's legislative history.
The proposed 2001/ 02 budget is consistent with the adopted 2000/ 01 budget. Changes include transferring the municipal code codification and advertising
expenses from the Legislative budget to the City Clerk's budget.
City of Brentwood Page 27
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
Fund Title: General Fund Department: Legislative Department
Fund/ Division Number: 100- 1201 Division: City Council
Projected Amended
1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03
Actual Budget Actual Budget Budget
PERSONNEL SCHEDULE
Mayor 1.00 1.00 1.00 1.00 1.00
Council Members 4.00 4.00 4.00 4.00 4.00
Total 5.00 5.00 5.00 5.00 5.00
PERSONNEL SERVICES:
51205 Salary - Part- time $ 20,700 $ 20,700 $ 20,873 $ 33,000 $ 29,670
52305 Life Insurance 0 0 0 0 273
52310 Health Insurance 3,998 14,580 2,709 18,900 20,169
52315 Dental 0 0 0 8,040 4,896
52316 Employee Assist Prog 0 0 147 0 0
52318 Vision Care 0 0 0 1,760 1,062
53400 Retirement 2,105 2,696 1,702 2,871 3,129
53405 Survivor Benefits 0 0 0 0 144
53410 Workers Comp. Ins. 0 790 0 1,214 1,255
53415 Medicare 428 300 559 480 430
53420 FICA Tax 128 260 0 410 368
53425 LTD Insurance 0 0 0 430 593
Total: $ 27,359 $ 39,326 $ 25,990 $ 67,105 $ 61,989
City of Brentwood Page 28
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
Fund Title: General Fund Department: Legislative Department
Fund/ Division Number: 100- 1201 Division: City Council
Projected Amended
1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03
Actual Budget Actual Budget Budget
SUPPLIES AND SERVICES:
60100 Office Expense $ 6,015 $ 12,500 $ 10,267 $ 10,000 $ 10,250
60110 Publications, Dues, Licenses 18,171 15,000 10,795 15,000 15,375
60140 Special Supplies 197 0 378 400 420
70130 Insurance 8,806 0 0 0 1,226
70140 Special Services 276 300 305 400 420
70145 Communication 595 2,500 1,709 2,500 2,565
70150 Advertising 500 500 500 0 0
70160 Travel, Lodging & Meals 4,515 5,550 3,574 6,000 6,150
70170 Training & Conferences 615 12,500 3,417 15,000 15,375
70239 Legal Services 23,324 10,000 1,825 0 0
70240 Contractual Services 479 0 0 0 0
Total: $ 63,493 $ 58,850 $ 32,770 $ 49,300 $ 51,781
CAPITAL OUTLAY:
90230 Equipment $ 0 $ 0 $ 251 $ 0 $ 0
Total: $ 0 $ 0 $ 251 $ 0 $ 0
City of Brentwood Page 29
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
City Administration Organizational Chart
Cynthia Goulding
Deputy City Clerk
Lisa Williams
Executive Assistant to City Manager
Jayne Bauer
Executive Assistant to City Manager
Mary Jean Holden
Administrative Assistant II
Karen Diaz
City Clerk / Dir. Administrative Services
Antionette Skillman
Human Resource Specialist
Patti Standley
Human Resource Manager
Vacant
Executive Assistant to City Attorney ( 50%)
Vacant
Assistant City Manager
John Stevenson
City Manager
City of Brentwood Page 30
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
Fund Title: General Fund Department: Administration
Fund/ Division Number: 100- 1202 Division: City Manager
Description:
Mission Statement:
1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03
Actual Budget Actual Projected Amended
Expenditure Summary:
Personnel Services $ 388,614 $ 459,690 $ 412,215 $ 459,840 $ 442,663
Supplies & Services 153,756 89,620 97,542 98,109 102,578
Capital Outlay 0 11,000 1,055 5,000 5,000
Total: $ 542,370 $ 560,310 $ 510,812 $ 562,949 $ 550,241
Commentary:
The City Administration Department includes the City Manager's office and is responsible for the implementation of Council policy.
To provide responsive service to the citizens of Brentwood in a reasonable amount of time.
City of Brentwood Page 31
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
Fund Title: General Fund Department: Administration
Fund/ Division Number: 100- 1202 Division: City Manager
Projected Amended
1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03
Actual Budget Actual Budget Budget
PERSONNEL SCHEDULE:
City Manager 1.00 1.00 1.00 1.00 0.85
Assistant City Manager 0.00 0.00 0.00 0.00 0.70
Administrative Assistant II 1.00 1.00 2.00 0.00 0.00
Economic Development Manager 0.50 0.50 0.00 0.00 0.00
Executive Assistant to the City Attorney 0.00 0.00 0.00 0.00 0.35
Executive Assistant to the City Manager 1.30 1.30 1.40 2.16 2.00
Receptionist 1.00 1.00 0.00 0.00 0.00
Redevelop/ Econ Dev Analyst 0.00 0.00 0.50 0.00 0.00
Total: 4.80 4.80 4.90 3.16 3.90
PERSONNEL SERVICES:
50100 Salary - Regular $ 261,567 $ 350,314 $ 231,563 $ 361,932 $ 310,796
50105 Salary - Job Share 0 0 75,102 0 0
50111 Compensated Absences 387 0 150 0 0
51200 Overtime 2,012 0 334 0 9,000
51205 Salary - Part- time 25,636 0 0 0 0
51300 Automobile Allowance 7,200 7,560 7,200 7,560 6,120
52300 Deferred Comp. 1,235 1,170 1,440 1,140 2,046
52305 Life Insurance 1,078 1,284 1,115 1,086 1,162
52310 Health Insurance 17,496 26,323 19,276 19,148 26,220
52311 Flexible Benefits Plan 112 90 98 80 80
52315 Dental Insurance 6,100 5,682 6,491 4,974 6,365
52316 Employee Assist Program 0 0 138 93 137
52318 Vision Care 1,801 1,549 1,771 1,044 1,381
52320 Retiree Medical Insurance 19,478 21,064 21,691 24,237 16,300
53400 Retirement 34,808 30,294 30,537 25,204 40,193
53405 Survivor Benefit 0 158 0 106 140
53410 Workers Comp. Ins. 4,160 8,159 8,948 8,528 12,899
53415 Medicare 3,877 3,720 4,013 2,715 3,726
53420 FICA Tax 64 0 0 0 0
53425 LTD Insurance 1,603 2,323 2,348 1,993 6,099
Total: $ 388,614 $ 459,690 $ 412,215 $ 459,840 $ 442,663
City of Brentwood Page 32
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
Fund Title: General Fund Department: Administration
Fund/ Division Number: 100- 1202 Division: City Manager
Projected Amended
1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03
Actual Budget Actual Budget Budget
SUPPLIES AND SERVICES:
60100 Office Expense $ 21,567 $ 17,600 $ 20,085 $ 21,200 $ 22,260
60103 Copy Machine Expense 0 6,000 0 0 0
60110 Publications, Dues, Licenses 9,121 2,415 1,107 2,415 2,535
60140 Special Supplies 187 0 432 400 420
70125 Equipment Rental 0 0 196 0 0
70130 Insurance 6,399 6,381 7,936 5,894 9,791
70140 Special Services 4,410 3,300 18,316 1,500 1,575
70145 Communication 2,773 3,150 1,867 3,150 3,300
70150 Advertising 2,935 1,500 1,828 1,500 1,500
70160 Travel, Lodging & Meals 5,834 5,000 3,702 10,500 11,025
70170 Training & Conferences 1,107 6,500 592 6,500 6,825
70191 Volunteer Program 0 0 0 5,000 5,250
70239 Legal Services 44,675 6,500 4,356 6,500 6,825
70240 Contractual Services 26,519 0 6,244 4,000 4,200
82701 Information Services 13,566 15,856 16,050 20,052 16,360
82703 Information Systems 2,928 3,096 3,096 3,918 4,272
82704 Building Replacement Fund 11,735 12,322 11,736 5,580 5,580
82705 Tuition Program 0 0 0 0 860
Total: $ 153,756 $ 89,620 $ 97,542 $ 98,109 $ 102,578
CAPITAL OUTLAY:
90230 Equipment $ 0 $ 11,000 $ 1,055 $ 5,000 $ 5,000
Total: $ 0 $ 11,000 $ 1,055 $ 5,000 $ 5,000
City of Brentwood Page 33
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
Fund Title: General Fund Department: Administration
Fund/ Division Number: 100- 1205 Division: City Clerk
Description:
Mission Statement:
1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03
Actual Budget Actual Projected Amended
Expenditure Summary:
Personnel Services $ 95,043 $ 143,889 $ 130,931 $ 213,401 $ 232,431
Supplies & Services 33,643 115,967 69,347 117,149 121,307
Capital Outlay 2,850 1,000 1,213 0 0
Total: $ 131,536 $ 260,856 $ 201,491 $ 330,550 $ 353,739
Commentary:
The City Clerk's Office oversees the records management system, and is responsible for the production and publication of agendas and minutes for the City Council and
Redevelopment Agency; enforcement of laws and regulations pertaining to elections and campaign financing, public records, meeting notices and conflicts of interest.
To provide responsive and credible support services to the City Council and City Staff; to ensure open communication with Brentwood citizens; and to preserve the
City's legislative history.
The proposed 2001/ 02 budget is consistent with the adopted 2000/ 01 budget. Changes in supplies and services include transferring the municipal code codification and
advertising expenses from the Legislative budget to the City Clerk's budget. Personnel Services expenditures reflect transferring funding for the receptionist position from
the City Manager's budget to the City Clerk's budget.
City of Brentwood Page 34
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
Fund Title: General Fund Department: Administration
Fund/ Division Number: 100- 1205 Division: City Clerk
Projected Amended
1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03
Actual Budget Actual Budget Budget
PERSONNEL SCHEDULE:
City Clerk/ Director of Admin Servs 1.00 1.00 1.00 1.00 0.90
Deputy City Clerk 0.00 0.00 0.00 1.00 1.00
Administrative Assistant II 0.60 0.60 1.00 1.00 1.00
TOTAL: 1.60 1.60 2.00 3.00 2.90
PERSONNEL SERVICES:
50100 Salary - Regular $ 70,815 $ 110,279 $ 100,936 $ 160,096 $ 169,287
50111 Compensated Absences 152 0 61 0 0
51200 Overtime 25 0 0 1,000 1,025
52300 Deferred Comp. 715 780 960 1,140 1,188
52305 Life Insurance 385 523 435 651 677
52310 Health Insurance 6,972 9,795 9,674 19,473 19,497
52311 Flexible Benefits Plan 112 90 98 80 80
52315 Dental Insurance 2,968 4,081 3,068 5,058 4,733
52316 Employee Assist Prog 0 0 66 95 102
52318 Vision Care 708 915 649 1,062 1,027
53400 Retirement 9,347 11,643 9,779 15,888 21,893
53405 Survivor Benefit 0 94 0 108 104
53410 Workers Comp. Ins. 1,288 3,136 2,953 5,376 7,026
53415 Medicare 1,078 1,660 1,482 2,118 2,472
53425 LTD Insurance 478 893 768 1,256 3,322
Total: $ 95,043 $ 143,889 $ 130,931 $ 213,401 $ 232,431
City of Brentwood Page 35
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
Fund Title: General Fund Department: Administration
Fund/ Division Number: 100- 1205 Division: City Clerk
Projected Amended
1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03
Actual Budget Actual Budget Budget
SUPPLIES AND SERVICES:
60100 Office Expense $ 2,622 $ 5,000 $ 3,687 $ 5,300 $ 5,435
60110 Publications, Dues, Licenses 734 750 3,728 800 820
60140 Special Supplies 0 0 120 0 0
70110 Equipment/ Vehicle Maintenance 0 500 500 500 515
70130 Insurance 2,366 2,457 3,203 3,594 5,097
70140 Special Services 121 45,000 10,812 35,100 35,980
70145 Communication 179 2,000 139 1,500 1,500
70150 Advertising 1,572 15,000 15,061 22,000 22,550
70160 Travel, Lodging & Meals 0 2,000 3,690 4,500 4,600
70170 Training & Conferences 510 2,000 2,411 4,000 4,100
70239 Legal Services 2,081 4,000 175 3,000 3,075
70240 Contractual Services 8,442 15,000 3,628 13,100 13,425
82701 Information Services 5,814 11,326 11,464 14,719 14,143
82703 Information Systems 5,120 6,648 6,648 4,236 4,627
82704 Building Replacement Fund 4,082 4,286 4,082 4,800 4,800
82705 Tuition Program 0 0 0 0 640
Total: $ 33,643 $ 115,967 $ 69,347 $ 117,149 $ 121,307
CAPITAL OUTLAY:
90230 Equipment $ 2,850 $ 1,000 $ 1,213 $ 0 $ 0
Total: $ 2,850 $ 1,000 $ 1,213 $ 0 $ 0
City of Brentwood Page 36
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
Fund Title: General Fund Department: Administration
Fund/ Division Number: 100- 1206 Division: Human Resources
Description:
Mission Statement:
1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03
Actual Budget Actual Projected Amended
Expenditure Summary:
Personnel Services $ 180,048 $ 211,027 $ 206,510 $ 242,622 $ 244,855
Supplies & Services 67,499 63,193 37,328 86,260 121,125
Capital Outlay 2,344 0 734 3,300 0
Total: $ 249,892 $ 274,220 $ 244,572 $ 332,182 $ 365,979
Commentary:
The Human Resources Division is responsible to ensure a fair and equitable process for recruitment and selection, employee and labor relations, classification, performance
evaluation, salary and benefits administration, training and coordination, employee assistance and workers' compensation benefits.
To provide prompt, courteous assistance to all internal and external customers in accordance with legal requirements, rules, regulations and departmental policies.
As provided in the 1999/ 01 Budget, a Classification/ Compensation Study was conducted with the final phase implemented June 1, 2000. The labor agreements that
cover fiscal years 2000- 2003 provide for a review of the adopted Classification/ Compensation Plan in 2003. In anticipation of contract services for the review of the
plan, funds are included under Contractual Services.
The Human Resources Division has implemented a Human Resources Information System ( HRIS) - HR Perspective through ADP that interfaces with the City's
payroll software - PC Payroll also through ADP. This system will provide a wide variety of reporting capabilities and will automate manual reporting of the past.
Effective, July 1999, the position of Administrative Assistant was added to further the effectiveness and availability of Human Resources Staff to its internal and
external customers.
City of Brentwood Page 37
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
Fund Title: General Fund Department: Administration
Fund/ Division Number: 100- 1206 Division: Human Resources
Projected Amended
1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03
Actual Budget Actual Budget Budget
PERSONNEL SCHEDULE:
Human Resources Manager 1.00 1.00 1.00 1.00 1.00
Human Resources Specialist 1.00 1.00 1.00 1.00 1.00
Assistant City Manager 0.00 0.00 0.00 0.00 0.30
Executive Assistant to the City Attorney 0.00 0.00 0.00 0.00 0.15
Administrative Assistant II 1.00 1.00 1.00 0.00 0.00
Total: 3.00 3.00 3.00 2.00 2.45
PERSONNEL SERVICES:
50100 Salary - Regular $ 139,398 $ 170,265 $ 168,858 $ 183,554 $ 182,998
50111 Compensated Absences 259 0 ( 51) 0 0
50150 Salaries - Bilingual Pay 300 0 600 600 0
51200 Overtime 0 1,575 0 1,500 1,500
52300 Deferred Comp. 780 780 960 1,140 1,716
52305 Life Insurance 519 630 611 738 818
52310 Health Insurance 13,158 9,880 6,166 19,473 16,471
52311 Flexible Benefits Plan 112 90 98 80 80
52315 Dental Insurance 3,988 4,860 4,826 5,058 3,998
52316 Employee Assist Prog 0 0 87 95 86
52318 Vision Care 886 1,056 1,063 1,062 867
53400 Retirement 16,906 15,369 16,628 19,652 23,666
53405 Survivor Benefit 0 108 0 108 88
53410 Workers Comp. Ins. 1,819 4,123 4,063 6,627 7,595
53415 Medicare 964 1,117 1,301 1,386 1,379
53420 FICA Tax 120 0 0 0 0
53425 LTD Insurance 839 1,174 1,299 1,549 3,591
Total: $ 180,048 $ 211,027 $ 206,510 $ 242,622 $ 244,855
City of Brentwood Page 38
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
Fund Title: General Fund Department: Administration
Fund/ Division Number: 100- 1206 Division: Human Resources
Projected Amended
1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03
Actual Budget Actual Budget Budget
SUPPLIES AND SERVICES:
60100 Office Expense $ 4,989 $ 4,358 $ 3,702 $ 4,370 $ 6,850
60110 Publications, Dues, Licenses 3,171 3,111 3,546 2,504 3,790
70110 Equipment/ Vehicle Maintenance 0 0 0 1,200 0
70130 Insurance 2,747 2,659 3,445 2,659 6,193
70140 Special Services 1,361 2,048 0 2,048 3,450
70145 Communication 522 945 566 1,500 1,300
70150 Advertising 2,307 525 0 1,025 1,025
70160 Travel, Lodging & Meals 2,474 5,109 4,415 2,876 5,775
70170 Training & Conferences 2,907 5,165 903 26,960 26,600
70239 Legal Services 56 10,500 100 10,500 10,000
70240 Contractual Services 29,038 6,100 3,183 12,600 34,550
70241 Service Award 8,268 7,350 2,226 2,000 3,500
82701 Information Services 3,876 9,061 9,171 10,198 11,699
82703 Information Systems 1,956 2,244 2,244 2,220 2,032
82704 Building Replacement Fund 3,827 4,018 3,827 3,600 3,600
82705 Tuition Program 0 0 0 0 761
Total: $ 67,499 $ 63,193 $ 37,328 $ 86,260 $ 121,125
CAPITAL OUTLAY:
90230 Equipment $ 2,344 $ 0 $ 734 $ 3,300 $ 0
Total: $ 2,344 $ 0 $ 734 $ 3,300 $ 0
City of Brentwood Page 39
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
Economic Development Organizational Chart
Jan Keller
RDA Technician
Gina Rozenski
RDA Analyst
Helena Pfeifer
Administrative Assistant II
Peggy Trudell
Economic Development Tech.
Courtland Holman
Project Manager
Howard Sword
Economic Development Manager
City of Brentwood Page 40
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
Fund Title: General Fund Department: Economic Development
Fund/ Division Number: 100- 1204 Division: Economic Development
Description:
Mission Statement:
1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03
Actual Budget Actual Projected Amended
Expenditure Summary:
Personnel Services $ 58,915 $ 75,402 $ 65,721 $ 309,203 $ 132,597
Supplies & Services 136,960 184,662 130,224 188,117 202,048
Capital Outlay 298 5,000 266 5,000 5,100
Total: $ 196,173 $ 265,064 $ 196,210 $ 502,320 $ 339,745
Commentary:
Economic Development is responsible for the development of programs and activities designed to encourage business creation, attraction, retention, and expansion
within the community. The Division provides primary staff support to the City of Brentwood Redevelopment Agency for implementation of the City's two
redevelopment project areas, and serves as liaison with local and regional Economic Development Agencies and organizations.
The mission of the Economic Development effort is to promote, establish, develop and support economic development opportunities in the City of Brentwood by
assisting in business creation, attraction, retention and expansion, and to implement the goals and objectives of the Brentwood General Plan and Redevelopment
Agency.
Grant Agreement sponsored AB 2864 to provide funding for Jobs/ Housing Balance Improvement Program. Elements of the program contain seven tasks: ( 6,580) EDSP
- Revise the Economic Development Strategic Plan. ( 25,040) Prepare the Graphic Design Summary of the EDSP. ( 26,800) Conduct a print advertisement campaign in
publications such as East Bay Business Times and San Jose Business Journal. ( 19,960) Identify target companies for recruitment through analysis of SIC categories.
( 13,980) Conduct a direct mail campaign to the target companies. ( 13,440) Conduct a campaign to personally visit target companies utilizing City Staff resources as
well as City Council members. ( 5,311) Participate in activities with other jurisdictions to define and promote the economic strengths in the region as defined by East
Contra Costa County.
City of Brentwood Page 41
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
Fund Title: General Fund Department: Economic Development
Fund/ Division Number: 100- 1204 Division: Economic Development
Projected Amended
1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03
Actual Budget Actual Budget Budget
PERSONNEL SCHEDULE:
Economic Development Director 0.00 0.00 0.00 1.00 0.50
Economic Development Manager 0.50 0.50 0.50 0.00 0.00
Accounting Assistant I 0.00 0.00 0.00 0.25 0.00
Administrative Assistant I 0.00 0.75 0.75 0.00 0.00
Redevelop/ Econ Dev Analyst 0.00 0.00 0.00 1.00 0.00
Economic Dev Technician 0.00 0.00 0.00 0.75 1.00
Executive Assistant to the City Manager 0.00 0.00 0.00 0.32 0.00
Project Manager 0.00 0.00 0.00 0.00 0.00
Accounting Tech II 0.00 0.00 0.00 0.00 0.00
Total: 0.50 1.25 1.25 3.32 1.50
PERSONNEL SERVICES:
50100 Salary - Regular $ 38,602 $ 60,002 $ 40,980 $ 230,196 $ 98,162
50111 Compensated Absences 55 0 67 0 0
51200 Salary - Overtime 0 0 106 0 0
51205 Salary - Part- time 10,060 0 13,405 0 0
52300 Deferred Comp. 390 390 480 2,850 660
52305 Life Insurance 180 270 247 1,190 397
52310 Health Insurance 2,310 4,956 2,326 24,341 10,085
52311 Flexible Benefits Plan 44 90 98 80 80
52315 Dental Insurance 462 1,310 494 6,323 2,448
52316 Employee Assist Prog. 0 0 14 118 53
52318 Vision Care 177 352 177 1,328 531
53400 Retirement 4,560 5,371 4,169 27,498 12,695
53405 Survivor Benefit 0 36 0 135 54
53410 Workers Comp. Ins. 548 1,447 1,195 9,304 4,074
53415 Medicare 1,026 766 1,636 3,666 1,433
53420 FICA 271 0 0 0 0
53425 LTD Insurance 230 412 326 2,174 1,926
Total: $ 58,915 $ 75,402 $ 65,721 $ 309,203 $ 132,597
City of Brentwood Page 42
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
Fund Title: General Fund Department: Economic Development
Fund/ Division Number: 100- 1204 Division: Economic Development
Projected Amended
1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03
Actual Budget Actual Budget Budget
SUPPLIES AND SERVICES:
60100 Office Expense $ 4,549 $ 5,000 $ 3,868 $ 3,000 $ 3,060
60110 Publications, Dues, Licenses 5,818 4,000 6,890 9,500 9,700
60140 Special Supplies 5,826 5,000 732 100 100
70110 Equipment/ Vehicle Maintenance 0 900 0 900 1,200
70130 Insurance 808 782 1,013 3,963 2,910
70140 Special Services 40 0 83 0 0
70145 Communication 701 2,500 1,767 500 525
70148 BEDAC 52,473 75,305 21,358 50,000 55,000
70150 Advertising 0 2,000 2,551 2,000 2,000
70160 Travel, Lodging & Meals 5,899 3,000 4,788 3,325 4,000
70170 Training & Conferences 1,319 2,500 585 1,750 1,800
70190 Contributions to Other Agency 0 30,000 30,000 50,000 50,000
70239 Legal Services 7,346 2,000 8,578 12,900 13,100
70240 Contractual Services 43,883 40,000 36,573 40,000 45,000
82701 Information Services 1,938 4,530 4,586 5,283 7,919
82703 Information Systems 492 984 984 1,296 1,747
82704 Building Replacement Fund 5,868 6,161 5,868 3,600 3,600
82705 Tuition Program 0 0 0 0 386
Total: $ 136,960 $ 184,662 $ 130,224 $ 188,117 $ 202,048
CAPITAL OUTLAY:
90230 Equipment $ 298 $ 5,000 $ 266 $ 5,000 $ 5,100
Total: $ 298 $ 5,000 $ 266 $ 5,000 $ 5,100
City of Brentwood Page 43
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
City Attorney Organizational Chart
Vacant ( 50%)
Exec. Asst. to the City Attorney
Dennis Beougher
City Attorney
City of Brentwood Page 44
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
Fund Title: General Fund Department: City Attorney
Fund/ Division Number: 100- 1203 Division: City Attorney
Description:
Mission Statement:
1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03
Actual Budget Actual Projected Amended
Expenditure Summary:
Personnel Services $ 41,855 $ 207,480 $ 133,292 $ 199,590 $ 189,917
Supplies & Services 27,825 10,022 264,535 124,940 107,742
Capital Outlay 0 200,000 151,505 25,000 0
Total: $ 69,680 $ 417,502 $ 549,332 $ 349,530 $ 297,658
Commentary:
Plans, manages, oversees and directs the operations and services of the City Attorney's Office; provides legal advice and representation to the City of Brentwood,
including the City Council, staff, officers, boards and commissions; researches, prepares legal opinions; works with outside legal counsel providing specialized
services to the City; coordinates activities with other City officials, departments, outside agencies, and organizations; provides responsible and complex legal
support to the City Council and staff.
Provide legal services and counsel on a wide range of legal issues for the City Council, city departments and related city boards and commissions.
City of Brentwood Page 45
Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03
Fund Title: General Fund Department: City Attorney
Fund/ Division Number: 100- 1203 Division: City Attorney
Projected Amended
1999/ 00 2000/ 01
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| Title | Budget. 2001-2003. |
| Description | Harvested from the web on 8/15/07 |
| Transcript | City of Brentwood Page i Amended Budget For Fiscal Years 2001/ 02 – 2002/ 03 City of Brentwood List of Principal Officials City Officials Michael A. McPoland, Sr. ....................................................................................................... Mayor Pete Petrovich.................................................................................................................. Vice- Mayor Wade Gomes............................................................................................................ Council Member Bill Hill ..................................................................................................................... Council Member Annette Beckstrand ................................................................................................ Council Member Administrative Staff John Stevenson............................................................................................................. City Manager Dennis Beougher .......................................................................................................... City Attorney Mike Davies ..................................................................................................................... Police Chief Pamela Ehler ............................................................. Director of Finance & Information Systems Bailey Grewel ............................................................................................................... City Engineer Howard Sword ........................................................................ Director of Economic Development Paul Zolfarelli........................................................................................... Director of Public Works Craig Bronzan ................................................................................ Director of Parks & Recreation Mitch Oshinsky .................................................................... Director of Community Development Karen Diaz.......................................................... City Clerk / Director of Administrative Services Please note that this is an amended budget only. Department commentaries have NOT been updated. City of Brentwood Page ii Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 City of Brentwood TABLE OF CONTENTS Budget Preface Budget Message ............................................................................................................................... .................... xi Mission Statement...................................................................................................................... .......................... xiv City Council Goals.......................................................................................................................... ..................... xv City Organizational Chart ............................................................................................................................... ..... xvi Budget Guidelines..................................................................................................................... ........................... xvii Prop 4 Limit ............................................................................................................................... .......................... xxi 40 Year History of Population .............................................................................................................................. xxii 8 Year Personnel History ............................................................................................................................... ...... xxiii Significant Accounting Policies....................................................................................................................... .... xxiv Resolution No. 2599........................................................................................................................... .................. xxxi ( Adopting and Amending the City’s Operating Budget for Fiscal Years 2001/ 02 – 2002/ 03) Resolution No. 2592........................................................................................................................... .................. xxxii ( Establishing an Appropriations Limit) City of Brentwood Page iii Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 City of Brentwood TABLE OF CONTENTS All Funds Annual Budget Summary ............................................................................................................................... 1 General Fund Fund Balance........................................................................................................................ ................................................................ 9 Revenue Graph ............................................................................................................................... ...................................................... 11 Revenue........................................................................................................................ ........................................................................ 12 Schedule of Interfund Transfers ............................................................................................................................... ............................ 16 Expenditure Graph ............................................................................................................................... ................................................ 17 Expenditure Summary ............................................................................................................................... ........................................... 18 Line Item Expenditure Summaries...................................................................................................................... ................................. 20 Legislative ............................................................................................................................... ............................................................. 27 City Administration Organizational Chart ............................................................................................................................... ............ 30 City Manager........................................................................................................................ ................................................................ 31 City Clerk ............................................................................................................................... .............................................................. 34 Human Resources...................................................................................................................... ........................................................... 37 Economic Development Organizational Chart.......................................................................................................................... ........... 40 Economic Development ............................................................................................................................... ........................................ 41 City Attorney Organizational Chart ............................................................................................................................... ...................... 44 City Attorney....................................................................................................................... ................................................................. 45 Finance & Information Systems Department Finance Organizational Chart.......................................................................................................................... ..................................... 48 Finance ............................................................................................................................... .................................................................. 49 Purchasing ............................................................................................................................... ............................................................. 52 Non- Departmental ............................................................................................................................... ................................................. 55 Community Facilities ............................................................................................................................... ............................................ 58 Village Drive Resource Center......................................................................................................................... .................................... 59 Dimes- A- Ride........................................................................................................................... ............................................................ 60 City of Brentwood Page iv Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 City of Brentwood TABLE OF CONTENTS General Fund ( cont.) Police Police Organizational Chart ............................................................................................................................... .................................. 61 Police......................................................................................................................... ........................................................................... 62 COPS Universal Hiring Grant.......................................................................................................................... .................................... 65 AB 3229 Gang Suppression ............................................................................................................................... .................................. 66 CLETEP & TFCA........................................................................................................................... ..................................................... 67 COPS More Civilian Grant ............................................................................................................................... ................................... 68 COPS In School......................................................................................................................... ........................................................... 69 Parks Landscape Operations ............................................................................................................................... ........................................... 70 Public Works Public Works Organizational Chart ............................................................................................................................... ...................... 73 Public Works Administration................................................................................................................. .............................................. 74 Streets & Storm Drain Operations..................................................................................................................... ................................... 77 Community Development.................................................................................................................... ................................................ Community Development Organizational Chart.......................................................................................................................... ........ 80 Building ............................................................................................................................... ................................................................. 81 Planning Division ............................................................................................................................... .................................................. 84 Planning Commission..................................................................................................................... ...................................................... 87 City of Brentwood Page v Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 City of Brentwood TABLE OF CONTENTS Engineering Engineering Organizational Chart.......................................................................................................................... .............................. 89 Development.................................................................................................................... ..................................................................... 90 Construction Inspection..................................................................................................................... ................................................... 93 Traffic & Transportation ............................................................................................................................... ....................................... 96 NPDES.......................................................................................................................... ....................................................................... 99 Capital Improvement Program Capital Improvement Organizational Chart ............................................................................................................................... .......... 103 Capital Improvement Program ............................................................................................................................... .............................. 104 Parks and Recreation Enterprise Organizational Chart ............................................................................................................................... ............................................. 109 Retained Earnings & Reserves ............................................................................................................................... .............................. 110 Historical Revenue and Expenditure Analysis Graph.......................................................................................................................... 112 Revenue........................................................................................................................ ........................................................................ 113 Expenditure Summary ............................................................................................................................... ........................................... 116 Summary of Expenditures by Line Item ............................................................................................................................... ............... 118 Recreation Administration ............................................................................................................................... .................................... 119 City Pool........................................................................................................................... .................................................................... 122 Aquatics....................................................................................................................... ......................................................................... 125 Parks & Recreation Commission ............................................................................................................................... .......................... 126 Youth Commission..................................................................................................................... .......................................................... 128 Planning....................................................................................................................... ......................................................................... 130 Arts Commission ............................................................................................................................... ................................................... 133 Community Center ............................................................................................................................... ................................................ 135 Sports......................................................................................................................... ........................................................................... 138 Programs....................................................................................................................... ........................................................................ 141 City of Brentwood Page vi Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 City of Brentwood TABLE OF CONTENTS Solid Waste Enterprise Organizational Chart ............................................................................................................................... ............................................. 145 Retained Earnings & Reserves ............................................................................................................................... .............................. 146 Historical Revenue and Expenditure Analysis Graph.......................................................................................................................... 147 Revenue & Expenditures (# 540) ............................................................................................................................... ........................... 149 Summary of Expenditures by Line Item ............................................................................................................................... ............... 150 Operations ............................................................................................................................... ............................................................. 151 Utility Billing ............................................................................................................................... ........................................................ 155 Transfer Station ............................................................................................................................... ..................................................... 158 Water Enterprise Organizational Chart ............................................................................................................................... ............................................. 161 Retained Earnings & Reserves ............................................................................................................................... .............................. 162 Historical Revenue and Expenditure Analysis Graph.......................................................................................................................... 163 Revenue........................................................................................................................ ........................................................................ 165 Summary of Expenditures by Line Item ............................................................................................................................... ............... 167 Operations ............................................................................................................................... ............................................................. 168 Polybutylene Replacement ............................................................................................................................... .................................... 172 Utility Billing ............................................................................................................................... ........................................................ 175 Debt Service ............................................................................................................................... .......................................................... 178 Wastewater Enterprise Organizational Chart ............................................................................................................................... ............................................. 179 Retained Earnings & Reserves ............................................................................................................................... .............................. 180 Historical Revenue and Expenditure Analysis Graph.......................................................................................................................... 181 Summary of Expenditures by Line Item ............................................................................................................................... ............... 184 Operations ............................................................................................................................... ............................................................. 185 Utility Billing ............................................................................................................................... ........................................................ 189 City of Brentwood Page vii Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 City of Brentwood TABLE OF CONTENTS City Rentals Retained Earnings & Reserves ............................................................................................................................... .............................. 193 Historical Revenue and Expense Analysis Graph.......................................................................................................................... ..... 194 Revenue & Expenditures................................................................................................................... ................................................... 195 Operations ............................................................................................................................... ............................................................. 196 Development Services Special Revenue Funds Reserves....................................................................................................................... ......................................................................... 199 Revenue........................................................................................................................ ........................................................................ 200 Expenditure Summary ............................................................................................................................... ........................................... 202 Summary of Expenditures by Line Item ............................................................................................................................... ............... 203 Community Development Building Division ............................................................................................................................... .................................................. 205 Planning Division ............................................................................................................................... .................................................. 208 Planning Commission..................................................................................................................... ...................................................... 211 Engineering Development Engineering.................................................................................................................... ................................................ 213 Construction Inspection..................................................................................................................... ................................................... 216 Traffic & Transportation ............................................................................................................................... ....................................... 219 NPDES.......................................................................................................................... ....................................................................... 222 City of Brentwood Page viii Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 City of Brentwood TABLE OF CONTENTS Special Revenue Funds Reserves....................................................................................................................... ......................................................................... 225 Revenue........................................................................................................................ ........................................................................ 227 Gas Tax............................................................................................................................ ..................................................................... 232 Economic Development Fund ............................................................................................................................... ............................... 233 Asset Forfeiture Fund........................................................................................................................... ................................................ 234 Abandoned Vehicle ............................................................................................................................... ............................................... 235 Measure C.............................................................................................................................. ............................................................... 236 Youth Diversion Program ............................................................................................................................... ..................................... 237 Police Grants ............................................................................................................................... ......................................................... 240 Water Facility ............................................................................................................................... ........................................................ 241 Roadway Improvements................................................................................................................... .................................................... 242 Parks & Trails Facility ............................................................................................................................... .......................................... 243 Storm Drain ............................................................................................................................... ........................................................... 244 Wastewater Facility....................................................................................................................... ....................................................... 245 Community Facilities Fund ............................................................................................................................... ................................... 246 Spen Space ............................................................................................................................... ............................................................ 247 Facility Fee Administration Fund........................................................................................................................... .............................. 248 Agriculture Conservation ............................................................................................................................... ...................................... 249 98- 1 City Wide Park Maintenance Assessment District ....................................................................................................................... 250 94- 1 Blackhawk LLD Assessment District ............................................................................................................................... ........... 253 95- 5 California Spirit LLD Assessment District....................................................................................................................... ........... 254 95- 6 Gerry Ranch LLD Assessment District ............................................................................................................................... ........ 255 95- 7 Greystone LLD Assessment District....................................................................................................................... ..................... 256 95- 2 Hawthorn LLD Assessment District ............................................................................................................................... ............. 257 95- 8 Garin LLD Assessment District....................................................................................................................... ............................ 258 97- 2 Marsh Creek LLD Assessment District ............................................................................................................................... ........ 259 97- 1 Hancock LLD Assessment District....................................................................................................................... ....................... 260 97- 3 Brentwood Park Apartments LLD Assessment District ............................................................................................................... 261 City of Brentwood Page ix Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 City of Brentwood TABLE OF CONTENTS Special Revenue Funds ( cont.) 98- 5 Arroyo Seco LLD Assessment District....................................................................................................................... ................. 262 98- 3 Solano LLD Assessment District....................................................................................................................... .......................... 263 98- 4 Birchwood Estates LLD Assessment District....................................................................................................................... ....... 264 99- 3 Spa L ............................................................................................................................... ............................................................. 265 99- 4 California Grove ............................................................................................................................... ........................................... 266 99- 5 Deer Creek ............................................................................................................................... .................................................... 267 99- 6 Trailside ............................................................................................................................... ........................................................ 268 99- 7 Termo ............................................................................................................................... ............................................................ 269 99- 8 Gerry Ryder.......................................................................................................................... ........................................................ 270 99- 9 Richmond America ............................................................................................................................... ....................................... 271 00- 2 Lyon Woodfield ............................................................................................................................... ............................................ 272 00- 3 CA Orchard ............................................................................................................................... ................................................... 273 00- 4 Brentwood Park........................................................................................................................... ................................................. 274 01- 1 Laird Property ............................................................................................................................... ............................................... 275 Internal Services Funds Reserves....................................................................................................................... ......................................................................... 277 Revenue........................................................................................................................ ........................................................................ 278 Emergency Preparedness Fund ............................................................................................................................... ............................. 281 Information Services ............................................................................................................................... ............................................. 282 Vehicle/ Equipment Replacement ............................................................................................................................... .......................... 285 Information Systems Replacement.................................................................................................................... ................................... 287 Building Replacement Fund........................................................................................................................... ...................................... 289 Tuition Program ............................................................................................................................... .................................................... 292 Maintenance Service Center......................................................................................................................... ........................................ 293 City of Brentwood Page x Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 City of Brentwood TABLE OF CONTENTS Debt Service Funds Summary of Fund Balances....................................................................................................................... ........................................... 297 Summary of Revenues....................................................................................................................... ................................................... 298 Summary of Expenditures ............................................................................................................................... ..................................... 301 Redevelopment Agency List of Officers ............................................................................................................................... ...................................................... 307 Summary........................................................................................................................ ....................................................................... 308 Downtown Redevelopment Area ............................................................................................................................... .......................... 309 North Brentwood Redevelopment Area ............................................................................................................................... ................ 310 Resolution..................................................................................................................... ........................................................................ 311 Appendix Adopted Equipment List ............................................................................................................................... ....................................... A- 1 Vehicle Replacement Fund List ............................................................................................................................... ............................ A- 5 Summary of Positions...................................................................................................................... ..................................................... A- 7 Compensation Plan........................................................................................................................... .................................................... A- 10 Basic Data........................................................................................................................... .................................................................. A- 14 Community Services Location Map............................................................................................................................ ......................... B- 1 Guide to Fund by Numbers ............................................................................................................................... ................................... C- 1 Glossary....................................................................................................................... ......................................................................... D- 1 Acronyms ............................................................................................................................... .............................................................. E- 1 Index.......................................................................................................................... ........................................................................... F- 1 City of Brentwood Page xi June 2002 The Honorable Mayor and City Council Members City of Brentwood Brentwood, California 94513 Dear Mayor McPoland and Members of the City Council: I am pleased to submit the Amended Operating Budget for the City of Brentwood and Brentwood Redevelopment Agency for Fiscal Years 2001/ 02 and 2002/ 03. The City’s Amended Operating Budget of $ 45.9 million and the Amended Redevelopment Agency’s Budget of $ 13.1 million adhere to the City Council’s Goals and Objectives. These amended budgets reflect an organization whose top priorities continue to be: Provide and build public facilities Provide and maintain an adequate public infrastructure Plan and manage growth to maintain and enhance our small town character Enhance and promote Brentwood’s economic vitality Provide friendly customer service Finance has taken each Department step- by- step through the entire budget process. Hand in hand with Brentwood’s growth, are many policy challenges facing the City. Brentwood possesses growing service demands and a limited degree of revenue and expenditure flexibility. The practical constraints on expenditure reductions is reflected in a General Fund expenditure rate per capita that is below average for California cities of similar size. The City’s strong fund balance levels, additional reserves and prudent fiscal management allow for us to be prepared for future growth. This amended budget does not reflect any changes to the current revenue projections that may result from the State budget adjustments; however, many of the expenditures reallocations are being recommended in preparation for the anticipated State budget cuts. City of Brentwood Page xii This amended budget includes, but is not limited to, the following: Increase of $ 630,500 for six and one half ( 6.5) Police Officers to comply with the 1.5 Officers per 1,000 residents $ 52,000 for the Police Incentive Program $ 147,986 for the hiring of an Assistant City Manager per Council request $ 50,000 for the new Tuition Program $ 50,000 for Police Activities League Program Includes 2.5% Cost of Living Adjustment for Salaries Contribution of $ 400,000 for Fire Department/ EMT Service each year Continued support to the Library of $ 85,000 $ 250,000 transfer to Parks and Recreation This Amended Budget underscores the City Council’s commitment to continue to make cost containment a high priority. These Budgets adhere to the Budget Development Guidelines. In accordance with these guidelines, the Operating Budget is free from reliance upon non-recurring revenue sources and does not commit to spending more than a conservatively prepared estimate of recurring revenues. The Amended Budget for the City’s other funds include the ongoing support and services for the activities in the Enterprises, Development Services, Debt Service, and Special Revenue Funds. The Operating Budget has also been prepared in conjunction with the City’s Five- Year Capital Improvement Program for Fiscal Year 2002/ 2003. The Operating Budget is a flexible- spending plan and is the legal authority for departments to commit financial resources to provide services within the City of Brentwood. The Operating Budget will continue to be reviewed quarterly, or sooner if necessary, to allow the City Council to respond to changes in the economy or development community in a timely manner. For Fiscal Year 2001/ 02 the City Development activity surpassed the City’s budgeted projections. Under residential development, the City’s budget was built with the projection of issuing 850 new single family dwelling permits. It is estimated that with the close of Fiscal Year 2001/ 02, the City will have issued approximately 1,150 permits. Listed below are just a few of the City Council’s accomplishments: $ 32.0 million infrastructure improvements for 2001/ 02 Passed New Police Station bond Bonded for Redevelopment Agency Projects Formed Community Facilities District for Fire and Open Space City of Brentwood Page xiii Staff will continue to pursue all means available to achieve the City’s Mission Statement: The City of Brentwood is dedicated to creating, maintaining and enhancing a well- planned community that is friendly, safe and healthy for everyone. Mission Statement Adopted January 5, 2001 I wish to thank the City Council for providing clear policy direction and goals that have been used to prepare the Operating Budget each year. I would also like to express my appreciation to all those staff members who have taken the time to participate in the development of the Operating Budget. A great deal of effort and attention to detail has gone into the preparation of this budget document, representing many hours of work by staff members throughout the organization. The City of Brentwood has a bright future ahead because of its committed elected leadership and the talents and ingenuity of the individuals within this organization. The key to turning this hope into reality is through a well- planned, long- term fiscal strategy, based upon economic development that will generate, high paying long- term employment opportunities, new and stable sales tax revenue sources and improving intergovernmental relations. Though the challenges are great, the City is firmly committed to meeting each and every challenge that comes our way. This budget is the next step towards meeting those challenges. By continuing to follow the financial policy set forth by the City Council, Brentwood will deliver the highest level of service permitted by the available resources. Sincerely, John Stevenson John Stevenson City Manager City of Brentwood Page xiv Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 MISSION STATEMENT The City of Brentwood is dedicated to creating, maintaining and enhancing a well- planned community that is friendly, safe and healthy for everyone. Mission Statement Adopted January 5, 2001 CORE VALUES As City employees, we value . . . Brentwood’s Quality of Life with enthusiasm and a positive attitude, we strive to provide the highest quality community service thereby contributing to the quality of life for City residents and businesses, present and future Brentwood’s Community Spirit we strive to represent the public’s concerns, needs and vision in the day- to- day activities of responsible public service Accountability prudent management, interdepartmental cooperation and employee performance that produces cost effective results which demonstrate our respect for the citizens whose tax dollars support this organization Innovation initiative and willingness to be adaptable and creative with decisions that will endure the test of time and meet the needs of future generations Ethics we believe a sound basis for judging the rightness of an action is a test of its high standards and its effect on people City of Brentwood Page xv Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 Brentwood City Council’s THREE YEAR GOALS 2001- 2004 * not in priority order • Provide and build public facilities • Provide and maintain an adequate public infrastructure • Plan and manage growth to maintain and enhance our small town character • Enhance and promote Brentwood’s economic vitality • Provide friendly customer service City of Brentwood Page xvi Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 City Organizational Chart City Attorney Traffic Safety B. A. C. U. P. Volunteers Chaplin Police Explorers Police Streets Water Wastewater Solid Waste Public Works Finance Purchasing Utility Billing Information Systems Redevelopment/ Development Finance Development Engineering Traffic Construction Inspection Capital Improvement Program NPDES Engineering Building Planning Community Dev. City Wide Park District Recreation Enterprise Park Planning Landscape Lighting & Landscape Districts Village Drive Resource Center Parks & Recreation City Clerk RDA Facilities Management Economic Development Human Resources Administration City Manager Boards & Commissions City Council Citizens City of Brentwood Page xvii Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 Budget Guidelines Fiscal Years 2001/ 02 – 2002/ 03 I. User’s Guide to the Adopted Operating Budget Each year, the Finance Department coordinates the preparation of four key budget documents: 1. Operating Two Year Budget 2. Five- Year Capital Improvement Program 3. City- Wide Cost Allocation Plan 4. Comprehensive Annual Financial Report The information contained in these documents is the end product of a thorough financial review performed through the combined efforts of staff within the City. On subsequent pages, a brief description of the budget documents and a summary of their intended uses is provided. If You Are Looking For: Where It Is Found: Budget Overview and Policies Adopted Operating Budget Budget Trends and Graphs Revenue Detail/ Departmental Expenditures Summaries Personnel Information Five- year Line Item Expenditure Detail Line Item Justification for all Funds Status of Prior- Year Capital Projects Adopted Five- Year Capital Improvement Program Budget Adopted Current Year Projects Future Projects Anticipated Funding Total cost by Classification Cost Allocation Plan ( CAP) City Staff Billing Rates ( Available 120 Days after Budget Adoption) Financial Statements, City Statistics, Demographics, Management Statement Comprehensive Annual Financial Report ( CAFR) ( Available 180 days after fiscal year end) City of Brentwood Page xviii Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 A. Adopted Operating Two Year Budget Detail The Adopted Operating Budget is summarized at a division level. Divisional budgets consolidate program activities into similar service categories within a fund with the intent of reducing the cumbersome nature of a program based budget document. Every effort has been made to present the budget document in a “ User Friendly” format. Increased emphasis has been placed on text, trends and written explanations. The Adopted Operating Budget Detail provides a separate line item, object code detail for the budget. Adopted expenditures within each divisional category are detailed with descriptions. Budgets are broken down to the program level and are listed in account number order. Historical information is prepared at a detailed object code level for comparison purposes. Cost data within this document is presented by department. B. Adopted Five- Year Capital Improvement Program The Adopted Five- Year Capital Improvement Program ( CIP) Budget is a separate document that is annually brought to the City Council for consideration. This document matches funding sources with capital expenditures while developing a five- year schedule for completion. The relationship between the CIP and the operating budgets is described in detail on subsequent pages of this document. Within the CIP document, projects have been separated into seven categories: 1. Roadway Improvements 2. Parks and Trails Improvements 3. Water Improvements 4. Wastewater Improvements 5. Community Facilities Improvements 6. Developer Improvements Each project has been assigned a unique identification number that will remain with the project throughout its life. The project identification number allows the City Council to track and monitor project status over multi- year periods. Prior to City Council’s consideration of the CIP, the document was provided to the Planning Commission for comments. Additionally, a cross- reference index has been included in the appendix of the CIP document to simplify the identification of the status of projects included in prior CIP documents. City of Brentwood Page xix Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 C. City- Wide Cost Allocation Plan The City- Wide Cost Allocation Plan ( CAP) is a budget document that will be prepared and distributed approximately 120 days following the adoption of the annual operating budget. A Cost Allocation Plan is a widely recognized and well- used method of distributing administrative overhead “ support” costs to the benefiting programs within the City. The City Council adopted its first CAP in December, 1994. That plan established the method of allocating indirect and direct costs. The CAP is updated each year based upon the approved budget data for the current year and actual financial and statistical data for prior years. The City- Wide administrative overhead rate for Fiscal Year 2001/ 02 was 27.82% of direct costs. The City’s CAP also becomes a key document in preparing the City’s User Fee Review and labor charge rates. D. Comprehensive Annual Financial Report II. Budget Development Process for Fiscal Years 2001/ 02 – 2002/ 03 The Budget Development Guidelines, when approved by the City Council, will provide the policy framework in which the Operating Budget for Fiscal Years 2001/ 02 – 2002/ 03 will be prepared by staff. The number one financial management priority for the City of Brentwood in Fiscal Years 2001/ 02 – 2002/ 03 will continue to be to stabilize its financial and service base and rebuild reserves. Budget Development Guidelines 1. The Fiscal Years 2001/ 02 – 2002/ 03 will reflect the City Council's values and principles for: A fiscally balanced budget. Full cost allocation and fee collection wherever possible. Consistent conservative fiscal management practice. City of Brentwood Page xx Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 2. General Fund departmental budgets for Fiscal Years 2001/ 02 – 2002/ 03 will be set at a spending level that will be free from reliance upon non- recurring revenue sources or deficit spending. 3. The City will strive to maintain 15% of annual appropriations in the General Fund’s Undesignated Fund Balance at June 30, 2001 and 2002. 4. Citizen participation is to be encouraged by providing an opportunity for public review and comment on the preliminary budget with a Workshop and Public Hearings. It is the goal to constantly improve long- range financial stability. City of Brentwood Page xxi Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 III. Constitutional Spending Limits Article XIII ( B) of the California Constitution provides that the City’s annual appropriations be subject to certain State limitations. This appropriations limit is often referred to as the Gann Limitation. The City’s limitation is calculated each year and is established by a resolution of the City Council as a part of the Annual Operating Budget. The Article XIII ( B) limitation for Fiscal Years 2002/ 03 has been calculated to be $ 24,739,231. This amount was calculated by taking the prior year’s limitation and adjusting it by the total change in non- residential valuation due to new development. The Article XIII ( B) limitation is not a restricting factor for the City of Brentwood. This is due to the combination of high population growth and reduced Operating Budget Appropriations during the past several years. This factor will continue to be monitored annually and budget adjustments will be recommended if they are required in future years. Article XIII ( B) Appropriations Limit for the City of Brentwood For Fiscal Year 2002/ 03 Appropriations Limit for Fiscal Year 2001/ 02 $ 20,655,572 Population in January 2002 29,641 Population in January 2001 25,104 Percentage Increase in Population - City 18.07% Percentage Increase in Contra Costa County 1.76% Non- Residential Assessed Valuation 1.44% Factor to be applied to Prior Year 1.165705% ( Population Factor x Per Capita Factor) Appropriations Limit for Fiscal Years 2002/ 03 $ 24,739,231 City of Brentwood Page xxii Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 40 Year History of Population Growth 2,186 2,649 4,747 5,055 5,142 5,212 5,412 6,116 29,641 32,500 25,325 23,090 20,235 17,108 14,623 13,218 11,563 10,468 9,669 8,796 8,107 7,563 6,820 6,407 4,434 4,496 - 5,000 10,000 15,000 20,000 25,000 30,000 35,000 1960 1970 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 Date Population City of Brentwood Page xxiii Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 Eight Year Personnel History Per Thousand Residents 5.85 6.74 6.52 6.60 6.25 6.79 6.73 6.87 7.43 0.00 1.00 2.00 3.00 4.00 5.00 6.00 7.00 8.00 1993/ 94 1994/ 95 1995/ 96 1996/ 97 1997/ 98 1998/ 99 1999/ 00 2000/ 01 2001/ 02 Date Positions Per Thousand Residents City of Brentwood Page xxiv Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 Significant Accounting Policies The financial statements for the City of Brentwood ( City) are prepared in conformity with Generally Accepted Accounting Principles ( GAAP) as applied to government units. The Governmental Accounting Standards Board ( GASB) is the accepted standard- setting body for establishing governmental accounting and financial reporting principles. The more significant of the City’s accounting policies are described below. Reporting Entity The City of Brentwood was incorporated January 19, 1948 under the laws of the State of California and enjoys all the rights and privileges applicable to a General Law City. The City operates under a Council- Manager form of government, and currently provides a wide variety of services to its citizens, including: police, public services, community development, engineering, and general administrative services. The Brentwood Redevelopment Agency was activated on August 13, 1982 pursuant to the State of California Health and Safety Code Section 33000, for the purpose of preparing and carrying out plans for the improvement, rehabilitation and development of blighted areas within the territorial limits of the City of Brentwood. Fund Accounting The City uses funds and account groups to report on its financial position and the results of its operations. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain City functions or activities. A fund is an accounting entity with a self- balancing set of accounts established to record the financial position and results of operations of a specific governmental activity. An account group is a financial reporting device designed to provide accountability for certain assets and liabilities that are not recorded in the funds because they do not directly affect net expendable available financial resources. The City maintains the following fund types and account groups: City of Brentwood Page xxv Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 Governmental Fund Types General Fund: The General Fund is the general operating fund of the City and accounts for all unrestricted financial resources except those required to be accounted for in another fund. Special Revenue Funds: Special Revenue Funds account for the proceeds of specific revenue sources ( other than special assessments, expendable trusts or capital projects) that are restricted by law or administrative action to expenditures for specified purposes. Debt Service Fund: Debt Service Funds account for the accumulation of resources for, and the payment of, interest and principal on general long- term debt and related costs. Capital Projects Fund: Capital Projects Funds account for financial resources segregated for the acquisition of major capital projects or facilities ( other than those financed by proprietary fund types). Proprietary Fund Types Enterprise Funds: Enterprise Funds account for operations in a manner similar to private business enterprises where the intent is that the costs ( expenses, including depreciation) of providing goods or services to the general public on a continuing basis is to be financed or recovered primarily through user charges. Internal Service Funds: Internal Service Funds account for the financing of goods or services provided by one department or agency to other departments or agencies of the City or to other governmental units, on a cost- reimbursement basis. City of Brentwood Page xxvi Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 Fiduciary Fund Types Agency Funds: Agency Funds account for assets held by the City as trustee or agent for individuals, private organizations, or other governmental units, and/ or other funds. These funds are custodial in nature ( assets correspond with liabilities) and do not involve measurement of results of operations. Account Groups General Fixed Assets Account Group: This account group is used to account for and control all City general fixed assets, other than those in the proprietary funds, of long- term character such as land, buildings and structures, and major equipment. General Long- Term Debt Account Group: This account group is used to account for the City’s outstanding long- term liabilities that are expected to be paid from future revenues of the governmental funds. Basis of Accounting Governmental fund types and fiduciary fund types use a modified accrual basis of accounting. Revenues are recognized when available and measurable. Revenues which are accrued include Federal and State grants and subventions, property taxes, transient occupancy taxes, sales taxes collected by the State on behalf of the City prior to year- end, interest and certain charges for current services. Revenues which are not considered susceptible to accrual include certain licenses, permits, fines, forfeitures and penalties. Expenditures are recorded when the related fund liability is incurred. Principal and interest on general long- term debt and special assessment debt are recorded as expenditures when paid. The accrual basis of accounting is utilized by proprietary fund types, agency funds and trust funds. Under this method, revenues are recorded when earned and expenses are recorded at the time liabilities are incurred. City of Brentwood Page xxvii Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 Budgetary Process The City uses the following procedures in establishing the budgetary data reflected in the financial statements: After March 1, department heads prepare estimates for required appropriations for the fiscal year commencing the following July 1. The proposed budget includes estimated expenditures and forecasted revenues for the fiscal year on a basis consistent with Generally Accepted Accounting Principles ( GAAP). The data is presented to the City Manager for review. In June, the City Manager submits to the City Council a proposed operating budget for the upcoming fiscal year. The operating budget includes a summary of the proposed expenditures and financial resources of the City. Public meetings are conducted to obtain public comments. The City Council adopts the budget by June 30 through passage of an adopting resolution. This appropriated budget covers substantially all City expenditures, all appropriated amounts shown are as originally adopted or as amended by the City Council, and unexpended prior year appropriations lapsed at the year end. The City Manager is authorized to transfer budgeted amounts within departments, within the same fund. Transfers of appropriations between departments and between funds may be made only by authority of the City Council. Formal budgetary integration is employed as a management control device during the fiscal year for all governmental funds. Cash and Investments Cash and investments include amounts in demand deposits as well as short- term and long- term investments with a maturity date within five years of the date of purchase. Investments, including accrued interest, are stated at cost, which approximates market value. Interfund Transactions During the course of operations, numerous transactions occur between individual funds for goods provided or services rendered. These receivables and payables are classified as “ due from other funds” or “ due to other funds,” on the balance sheet. City of Brentwood Page xxviii Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 Restricted Assets Restricted assets represent unexpended proceeds, interest earnings thereon and reserve amounts of certificates of participation, tax allocation bonds and notes, special assessment bonds and revenue notes. Under the related resolutions and indentures, the remaining proceeds are restricted for the use of future construction of improvements to the respective projects, for debt service or for reserve requirements. The majority of these assets are held by trustees and fiscal agents. Fixed Assets General fixed assets are not capitalized in the funds used to acquire or construct them. Instead, capital acquisition and construction are reflected as expenditures in governmental funds, and the related assets are reported in the general fixed asset account group. Fixed assets purchased through the proprietary fund types are capitalized in the funds used to acquire or construct them. All purchased fixed assets are valued at cost where historical records are available, and at estimated historical cost where no historical records exist. Donated fixed assets are valued at their estimated fair market value on the date received. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized. Improvements are capitalized and depreciated, as applicable, over the remaining useful lives of the related fixed assets. Public domain (“ infrastructure”) general fixed assets consisting of roads, bridges, curbs and gutters, streets and sidewalks, drainage and lighting systems are not capitalized as these assets are immovable and of value only to the government. However, it is the City’s policy to capitalize water, solid waste, and wastewater system infrastructure as these assets are recorded in an enterprise fund. City of Brentwood Page xxix Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 Compensated Absences Vested or accumulated vacation and sick leave of employees, that is expected to be liquidated with expendable available financial resources, is reported as an expenditure and a fund liability of the governmental fund that will pay it. Amounts of vested or accumulated vacation and sick leave that are not expected to be liquidated with expendable available financial resources are reported in the general long- term debt account group. No expenditure is reported for these amounts. Vested or accumulated vacation and sick leave of proprietary funds is recorded as an expense and liability of those funds as the benefits accrued to employees. Property Taxes The City has elected, by ordinance, that the duties of assessing and collecting property taxes be performed by the Contra Costa County Assessor and Tax Collector, respectively. Tax levies cover the period from July 1 to June 30 of each year. All tax liens attach annually on the first day in March preceding the fiscal year for which the taxes are levied. Taxes are levied on both real and personal property as of March 1. Secured property taxes are levied against real property and are due and payable in two equal installments. The first installment is due on November 1 and becomes delinquent if not paid by December 10. The second installment is due on February 1 and becomes delinquent if not paid by April 10. Unsecured personal property taxes are due on July 1 each year. These taxes become delinquent if not paid by August 31. The City records property tax revenues in the fiscal year received, except that an accrual is made for revenues received within 45 to 60 days after the end of the fiscal year. City of Brentwood Page xxx Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 Grants Federal and State grant revenues are accrued to the extent expenditures are incurred. All such grants are subject to audit and adjustment by the grantor. Long- Term Obligations Long- term debt is recognized as a liability of a governmental fund when due, or when resources have been accumulated in the debt service fund for payment early in the following year. For other long- term obligations, only that portion expected to be financed from expendable available financial resources is reported as a fund liability of a governmental fund. The remaining portion of such obligations is reported in the general long- term debt account group. Long- term liabilities expected to be financed from proprietary fund operations are accounted for in those funds. Bond Discounts/ Issuance Costs In governmental fund types, bond discounts and issuance costs are recognized in the current period. Bond discounts and issuance costs for proprietary fund types are deferred and amortized over the term of the bonds using the bonds outstanding method, which approximates the effective interest method. Bond discounts are presented as a reduction of the face amount of bonds payable, whereas issuance costs are recorded as deferred charges. Fund Equity Contributed capital is recorded in proprietary funds that have received capital grants or contributions from developers, customers or other funds. Reserves represent those portions of fund equity not appropriable for expenditure or legally segregated for a specific future use of financial resources. Fund designations are established to indicate tentative plans for the use of current financial resources in the future. City of Brentwood Page xxxi RESOLUTION NO. 2599 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BRENTWOOD ADOPTING THE 2001/ 02- 2002/ 03 FINAL BUDGET FOR THE CITY OF BRENTWOOD WHEREAS, the City Council of the City of Brentwood has reviewed the financial condition of the City of Brentwood; and WHEREAS, the City departments have submitted requests for appropriations to fund the departmental programs to provide services for the City of Brentwood; and WHEREAS, the City Council has reviewed these specific departmental requests and held workshops to discuss City priorities for the expenditure of City funds. NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Brentwood hereby adopts the 2001/ 02- 2002/ 03 Final Amended Budget for the City of Brentwood as presented by the City Manager. PASSED by the City Council of the City of Brentwood at its regular meeting on June 25, 2002 by the following vote: AYES: NOES: ABSENT: APPROVED: Michael A. McPoland, Sr. Michael A. McPoland, Sr. ATTEST: Mayor Karen Diaz Karen Diaz, CMC City Clerk City of Brentwood Page xxxii RESOLUTION NO. 2592 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BRENTWOOD APPROVING AND ADOPTING THE PROP 4 APPROPRIATION LIMIT FOR THE FISCAL YEAR OF 2002/ 03 WHEREAS, the Department of Finance staff have notified the City of the change in the California per capita personal income and such change is - 1.27% for the prior calendar year, and; WHEREAS, the City also has the option to use the change in the local assessment roll due to local nonresidential construction in lieu of the California per capita personal income change; the City has opted to use the actual change in non- residential valuation divided by total assessed valuations at 1.44%;; WHEREAS, the Department of Finance staff have notified the City of the change in population of the City and the entire Contra Costa County in which the City has the option to use the greater percentage change, which change is an increase of 18.07% for the City of Brentwood for the prior calendar year, and; WHEREAS, pursuant to California Constitution Article XIIIB, Section 1 and Government Code sections 7900 et seq., and pursuant to the guidelines set forth by Proposition 111, the City appropriations limit must be adjusted for changes from the base year of 1986- 87 to the fiscal year ending June 30, 2003. NOW, THEREFORE BE IT RESOLVED that the City Council of the City of Brentwood, the appropriations limit for the City of Brentwood for fiscal year ending June 30, 2003 is $ 24,078,315. PASSED, APPROVED AND ADOPTED by the City Council of the City of Brentwood at a regular meeting held on June 25, 2002 by the following vote: AYES: NOES: ABSENT APPROVED: Michael A. McPoland, Sr. Michael A. Mc Poland, Sr., Mayor ATTEST: Karen Diaz Karen Diaz, CMC City Clerk 2000/ 01 Projected 2001/ 02 Projected 2002/ 03 Projected Fund Balance Actual Actual Fund Balance Budget Budget Fund Balance Budget Budget Fund Balance & Reserves Revenues Expenditures & Reserves Revenues Appropriations & Reserves Revenues Appropriations & Reserves at 6/ 30/ 00 00/ 01 00/ 01 at 6/ 30/ 01 01/ 02 01/ 02 at 6/ 30/ 02 02/ 03 02/ 03 at 6/ 30/ 03 100 General Fund 3,737,596 11,531,711 11,396,303 3 ,873,004 12,626,843 1 3,326,827 3,173,020 20,564,640 2 4,673,530 11,212,156 Merged Community Development & Engineering 12,148,025 215 Youth Diversion Program ( 14,063) 93,801 60,529 19,209 84,108 75,710 27,607 84,108 7 5,450 36,265 283 Community Development 5,970,600 5,207,486 2,680,750 8 ,497,336 3,563,089 3 ,013,097 9,047,328 284 Engineering ( 23,944) 4,583,134 1 ,679,673 2,879,517 2 ,189,550 1 ,968,370 3,100,697 335 Capital Improvement Program 0 1,792,983 1 ,792,983 0 2 ,074,291 2 ,074,291 0 2,338,858 2 ,338,858 0 501 City Rentals ( 23,983) 1,546,694 1,577,208 ( 54,497) 3,479,289 3 ,207,450 217,342 504,922 564,770 157,494 520 Park Enterprise 9,054,986 1,863,256 2,218,084 8 ,700,158 2,305,113 2 ,241,007 8,764,264 2,600,414 2 ,690,672 8,674,006 540 Solid Waste Enterprise 2 58,953 3,405,020 2,950,297 713,676 3,789,760 2,754,948 1,748,488 4,458,362 3,503,861 2,702,990 560 Water Enterprise 2,594,006 5,105,841 6,488,555 1 ,211,293 5,346,000 5,111,338 1,445,955 6,297,100 5,970,567 1,772,488 590 Wastewater Enterprise 3,219,313 14,576,278 15,314,045 2 ,481,546 2,736,500 2,684,067 2,533,979 3,145,375 3,648,775 2,030,579 700 Emergency Preparedness 0 0 0 0 2 ,000,000 0 2,000,000 3,000,000 0 5,000,000 701 Information Services ( 7,819) 4 17,590 361,914 47,857 542,400 539,092 51,165 702,313 644,615 108,863 702 Equipment Replacement ( 543,881) 1,154,070 71,576 538,614 1 ,083,396 563,749 1,058,261 1,449,984 719,228 1,789,017 703 Information Systems Replacement 2 92,637 2 57,414 425,617 124,433 275,195 112,500 287,129 389,642 227,500 449,271 704 Building Replacement 3 20,075 3 59,738 150,485 529,328 361,880 336,404 554,804 355,480 249,341 660,943 705 Tuition Program 0 0 0 0 0 0 0 50,000 50,000 0 706 Fleet Maintenance 0 0 612 ( 612) 446,939 443,841 2 ,486 605,520 592,399 15,607 Totals 24,834,477 51,895,017 47,168,630 29,560,864 4 2,904,353 38,452,691 34,012,527 46,546,718 45,949,566 3 4,609,679 ANNUAL BUDGET SUMMARY Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 Merged with General Fund, July 1, 2001 Merged with General Fund, July 1, 2001 City of Brentwood Page 1 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 SUMMARY OF ALL FUND REVENUES Projected Amended 1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03 Actual Budget Actual Budget Budget All Department Total 100 General Fund $ 582,066 $ 563,500 $ 641,510 $ 731,250 $ 870,000 215 Youth and Family 44,866 97,108 93,801 84,108 84,108 283 Community Development 2,852,035 1,531,500 5,207,486 3,563,089 0 284 Engineering 3,176,168 1,673,000 4,583,134 2,189,550 0 335 Capital Improvement Program 1,445,341 2,057,558 1,792,983 2,074,291 2,338,858 501 City Rentals 19,323 51,000 1,546,694 3,479,289 504,922 520 Park and Recreation 1,019,217 1,656,865 1,863,256 2,305,113 2,600,414 540 Solid Waste 2,775,304 3,069,560 3,405,020 3,789,760 4,458,362 560 Water 12,688,599 3,952,587 5,105,841 5,346,000 6,297,100 590 Wastewater 5,751,180 1,926,848 14,576,278 2,736,500 3,145,375 700 Emergency Preparedness 0 0 0 2,000,000 3,000,000 701 Information Services 255,404 415,000 417,590 542,400 702,313 702 Equipment Replacement 732,049 1,104,375 1,154,070 1,083,396 1,449,984 703 Information Systems Replacement 168,039 234,376 257,414 275,195 389,642 704 Building Replacement 301,314 270,648 359,738 361,880 355,480 705 Tuition Program 0 0 0 0 50,000 706 Fleet Maintenance 0 0 0 446,939 605,520 Total Revenues $ 31,810,905 $ 18,603,925 $ 41,004,816 $ 31,008,760 $ 26,852,078 City of Brentwood Page 2 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 SUMMARY OF ALL FUND EXPENDITURES Projected Amended 1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03 Actual Budget Actual Budget Budget All Department Total 100 General Fund $ 8,457,483 $ 11,477,613 $ 11,396,303 $ 13,326,827 $ 24,673,530 215 Youth and Family 56,384 63,784 60,529 75,710 75,450 283 Community Development 2,156,771 3,118,945 2,680,750 3,013,097 0 284 Engineering 1,174,471 1,830,584 1,679,673 1,968,370 0 335 Capital Improvement Program 1,445,341 2,057,558 1,792,983 2,074,291 2,338,858 501 City Rentals 19,323 2,355 1,577,208 3,207,450 564,770 520 Park and Recreation 979,308 2,016,984 2,218,084 2,241,007 2,690,672 540 Solid Waste 2,516,351 2,675,574 2,950,297 2,754,948 3,503,861 560 Water 5,593,883 4,247,029 6,488,555 5,111,338 5,970,567 590 Wastewater 1,842,252 2,211,238 15,314,045 2,684,067 3,648,775 700 Emergency Preparedness 0 0 0 0 0 701 Information Services 256,017 417,307 361,914 539,092 644,615 702 Equipment Replacement 163,054 578,381 71,576 563,749 719,228 703 Information Systems Replacement 1,351 85,505 425,617 112,500 227,500 704 Building Replacement 1,229 141,850 150,485 336,404 249,341 705 Tuition Program 0 0 0 0 50,000 706 Fleet Maintenance 0 0 612 443,841 592,399 Total Expenditures $ 2 4,663,218 $ 3 0,924,707 $ 4 7,168,630 $ 3 8,452,691 $ 4 5,949,566 City of Brentwood Page 3 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 SUMMARY OF ALL FUNDS LINE ITEM CATEGORIES Projected Amended 1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03 Actual Budget Actual Budget Budget All Funds Salaries and Benefits $ 1 1,176,566 $ 14,851,948 $ 1 4,227,405 $ 17,404,152 $ 20,457,086 Supplies and Services 11,601,819 14,917,594 17,251,992 16,943,703 21,101,303 Capital Outlay 329,201 3,043,487 3,233,773 6,659,353 5,132,472 Total All Funds $ 2 3,107,586 $ 32,813,029 $ 3 4,713,170 $ 41,007,208 $ 46,690,861 City of Brentwood Page 4 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 SUMMARY OF ALL FUND EXPENDITURES BY LINE ITEM CATEGORY Projected Amended 1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03 Actual Budget Actual Budget Budget Salaries and Benefits 100 General Fund $ 5,332,034 $ 6,782,031 $ 6,086,473 $ 7,920,730 $ 12,815,283 215 Youth and Family 48,379 53,603 52,843 59,539 61,704 230 City- Wide Park District 238,869 271,214 277,351 348,656 389,809 283 Community Development 1,321,308 1,660,777 1,663,370 1,975,964 0 284 Engineering 852,609 1,124,559 1,242,750 1,272,148 0 335 Capital Improvement Program 881,087 1,166,446 1,107,417 1,335,607 1,517,024 501 City Rentals 0 0 0 0 104,465 520 Park and Recreation 344,667 900,745 946,915 1,252,976 1,277,980 540 Solid Waste 680,075 866,092 856,427 801,016 1,100,560 560 Water 796,116 1,018,679 1,028,496 992,526 1,250,749 590 Wastewater 478,891 645,100 616,211 724,473 1,071,236 700 Emergency Preparedness 0 0 0 0 0 701 Information Services 202,487 286,477 262,074 370,796 448,331 702 Equipment Replacement 0 0 0 0 0 703 Information Systems Replacement 0 0 0 0 0 704 Building Replacement 44 76,225 87,076 141,561 162,719 705 Tuition Program 0 0 0 0 0 706 Maintenance Service Center 0 0 0 208,160 257,227 Total Salaries & Benefits $ 11,176,566 $ 14,851,948 $ 14,227,405 $ 17,404,152 $ 20,457,086 City of Brentwood Page 5 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 SUMMARY OF ALL FUND EXPENDITURES BY LINE ITEM CATEGORY Projected Amended 1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03 Actual Budget Actual Budget Budget Supplies and Services 100 General Fund $ 3,072,552 $ 3,796,142 $ 4,094,319 $ 4,425,837 $ 7,318,317 215 Youth and Family 8,005 10,181 7,686 12,571 13,746 230 City- Wide Park District 202,687 615,192 474,050 540,398 942,562 283 Community Development 835,463 1,230,668 988,329 1,022,553 0 284 Engineering 321,862 648,475 423,071 670,825 0 501 City Rentals 43,306 2,355 77,208 207,450 460,305 335 Capital Improvement Program 545,751 850,612 656,056 718,684 775,834 520 Park and Recreation 634,641 1,116,239 1,265,993 988,031 1,412,692 540 Solid Waste 1,822,112 1,809,482 1,965,334 1,953,932 2,403,301 560 Water 2,824,247 3,080,350 4,592,375 3,972,062 4,576,818 590 Wastewater 1,229,469 1,566,138 2,138,880 1,959,594 2,577,540 700 Emergency Preparedness 0 0 0 0 0 701 Information Services 53,530 105,830 99,840 158,296 190,284 702 Equipment Replacement 5,658 22,055 17,576 22,195 28,260 703 Information Systems Replacement 1,351 3,500 425,617 12,500 12,500 704 Building Replacement 1,185 60,375 25,047 62,843 50,622 705 Tuition Program 0 0 0 0 50,000 706 Maintenance Service Center 0 0 612 215,932 288,523 Total Supplies and Services $ 11,601,819 $ 14,917,594 $ 17,251,992 $ 16,943,703 $ 21,101,303 City of Brentwood Page 6 SUMMARY OF ALL FUND EXPENDITURES BY LINE ITEM CATEGORY Projected Amended 1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03 Actual Budget Actual Budget Budget Capital Outlay 100 General Fund $ 52,897 $ 376,440 $ 502,930 $ 357,260 $ 566,930 215 Youth and Family 0 0 0 3,600 0 230 City- Wide Park District 405 0 0 0 0 283 Community Development 0 227,500 29,051 14,580 0 284 Engineering 0 57,550 13,852 25,397 0 335 Capital Improvement Program 18,503 40,500 29,509 20,000 46,000 501 City Rentals 0 0 1,500,000 1,502,500 2,500 520 Park and Recreation 0 52,664 65,339 57,550 43,000 540 Solid Waste 0 821,920 208,965 1,453,875 1,607,984 560 Water 100,000 687,049 730,199 1,399,856 1,278,382 590 Wastewater 0 111,283 61,565 1,021,432 593,058 700 Emergency Preparedness 0 0 0 0 0 701 Information Services 0 25,000 0 10,000 6,000 702 Equipment Replacement 157,396 556,326 54,000 541,554 690,968 703 Information Systems Replacement 0 82,005 0 100,000 215,000 704 Building Replacement 0 5,250 38,362 132,000 36,000 705 Tuition Program 0 0 0 0 0 706 Maintenance Service Center 0 0 0 19,749 46,650 Total Capital Outlay $ 329,201 $ 3,043,487 $ 3,233,773 $ 6,659,353 $ 5,132,472 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 City of Brentwood Page 7 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 This page left intentionally blank. City of Brentwood Page 8 Adopted Projected Amended Actual Budget Actual Budget Budget 6/ 30/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03 Revenues $ 9,024,956 $ 10,061,693 $ 10,890,201 $ 11,895,593 $ 19,694,640 Expenditures 8,457,483 10,954,613 10,683,722 12,703,827 20,700,530 Excess ( deficiency) of revenues ( under) expenditures 567,473 ( 892,920) 206,479 ( 808,234) ( 1,005,890) Other Sources: Transfer In 582,066 563,500 641,510 731,250 870,000 Transfer Out ( 422,875) ( 523,000) ( 712,581) ( 623,000) ( 3,973,000) Total Other Sources ( Uses) 159,191 40,500 ( 71,071) 108,250 ( 3,103,000) Excess ( deficiency) of revenues and other financing sources over ( under) expenditures and other financing uses 726,664 ( 852,420) 135,408 ( 699,984) ( 4,108,890) Fund Balance Development Services, merged 7/ 1/ 02. 0 0 0 0 1 2,148,025 Fund Balance, Beginning Year 3,010,932 3,737,596 3,737,596 3,873,004 3,173,020 Prior Period Adjustment Fund Balance, End of Year $ 3,737,596 $ 2,885,176 $ 3,873,004 $ 3,173,020 $ 11,212,156 GENERAL FUND - FUND BALANCE Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 City of Brentwood Page 9 Adopted Projected Amended Actual Budget Actual Budget Budget 6/ 30/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03 FUND BALANCE: Reserved 34330 Information Technology Reserve $ 100,000 $ 0 $ 0 $ 0 $ 0 34305 Compensated Absences Reserve 0 204,343 287,420 287,420 301,791 34331 Pavement Management Reserve 275,000 575,000 575,000 575,000 575,000 34332 Facility Reserve 350,000 650,000 650,000 650,000 650,000 Total Reserved: 725,000 1,429,343 1,512,420 1,512,420 1,526,791 Unreserved Undesignated: 3,012,596 1,455,833 2,360,584 1,660,601 9,685,365 Total Unreserved: 3,012,596 1,455,833 2,360,584 1,660,601 9,685,365 Total Fund Balance ( Reserved & Unreserved) $ 3,737,596 $ 2,885,176 $ 3,873,004 $ 3,173,020 $ 1 1,212,156 GENERAL FUND - FUND BALANCE Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 City of Brentwood Page 10 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 General Fund Revenue Detail and Interfund Transfers Community Development $ 3,691,936 18% Transfers In $ 870,000 4% Taxes & Fines $ 7,005,252 Current Services 35% $ 184,750 1% Other Revenue $ 3,979,058 19% Inter- Governmental Agencies $ 1,869,508 9% Engineering $ 1,691,000 8% Use of Money or Property $ 1,273,136 6% City of Brentwood Page 11 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 GENERAL FUND - REVENUE 1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03 Actual Budget Actual Projected Amended TAXES & FINES: 40XXX Property Tax $ 1 ,499,452 $ 1 ,871,450 $ 1,925,965 $ 2,278,939 $ 2 ,678,939 41100 Sales & Use Tax 1,856,635 2,080,300 2,079,544 2,200,000 2,650,000 41104 1/ 2 Cent Sales Tax 98,169 122,980 98,822 123,200 137,984 41105 Transient Occupancy Tax 88,147 99,000 115,367 115,500 132,825 41112 ERAF Relief 0 0 249,072 0 0 41115 Franchise Fees 225,795 259,600 264,651 285,560 389,116 41118 Home Occupation Permits 9,050 7,700 11,343 11,550 12,705 41120 Business License Tax 52,690 52,000 61,554 69,000 79,350 41126 Tobacco Tax 0 0 425 500 500 41130 Real Property Transfer Tax 264,754 247,600 316,065 368,550 423,833 41150 Fines & Forfeitures 155,191 179,700 144,824 150,000 500,000 TOTAL TAXES & FINES $ 4 ,249,884 $ 4 ,920,330 $ 5,267,632 $ 5,602,799 $ 7 ,005,252 REVENUE FROM USE OF MONEY OR PROPERTY: 43300 Investment Interest $ 6 61,256 $ 5 00,000 $ 715,170 $ 600,000 $ 1 ,200,000 43320 Rental Income 67,213 50,000 68,514 65,000 65,000 43330 Royalties 2,283 2,000 5,216 6,780 8,136 TOTAL REV. MONEY/ PROP. $ 7 30,752 $ 5 52,000 $ 788,900 $ 671,780 $ 1 ,273,136 BUILDING: 45600 Building Permits $ 0 $ 0 $ 0 $ 0 $ 1 ,608,750 45600.01 Building Permits- Electrical 0 0 0 0 206,250 45600.02 Building Permits- Plumbing 0 0 0 0 2 06,250 45600.03 Building Permits- Mechanical 0 0 0 0 2 06,250 45600.04 Building Permits 0 0 0 0 0 45605 Building Office Automation 0 0 0 0 21,250 45607 Building Plan Check Fee 0 0 0 0 7 86,225 45608 Building Citations 0 0 0 0 0 46700 Other Income 0 0 0 0 0 46750 CIFP Personnel Reimbursement 0 0 0 0 0 TOTAL BUILDING $ 0 $ 0 $ 0 $ 0 $ 3 ,034,975 City of Brentwood Page 12 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 GENERAL FUND - REVENUE 1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03 Actual Budget Actual Projected Amended PLANNING: 45500 Filing Fees $ 0 $ 0 $ 0 $ 0 $ 0 45503 General Plan Update 0 0 0 0 0 45505 Planning 0 0 0 0 0 45505.01 Administrative Sign 0 0 0 0 4,653 45505.02 Annexation 0 0 0 0 17,043 45505.03 Conditional Use Permit 0 0 0 0 28,634 45505.04 Design Review 0 0 0 0 1 72,687 45505.05 Variance 0 0 0 0 18,432 45505.06 Temporary Use Permit 0 0 0 0 5,490 45505.07 Tentative Parcel Map 0 0 0 0 58,462 45505.08 Tentative Subdivision 0 0 0 0 2 02,812 45505.09 General Plan Amendment 0 0 0 0 10,888 45505.10 Rezoning 0 0 0 0 47,957 45505.11 Landscape Plan Review 0 0 0 0 7,042 45505.12 Development Agreement 0 0 0 0 5,124 45505.13 Amendments 0 0 0 0 31,319 45505.14 Time Extension 0 0 0 0 0 45505.17 Initial Study 0 0 0 0 0 45505.18 Categorical Exemption 0 0 0 0 1,942 45505.19 Negative Declaration 0 0 0 0 36,774 45505.20 Mitigated Negative Declaration 0 0 0 0 7,702 TOTAL PLANNING $ 0 $ 0 $ 0 $ 0 $ 6 56,961 City of Brentwood Page 13 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 GENERAL FUND - REVENUE 1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03 Actual Budget Actual Projected Amended ENGINEERING: 45506 Planning Project Administration $ 0 $ 0 $ 0 $ 0 $ 0 45513 Tentative Map Reviews 0 0 0 0 20,000 45519 Improvement Plan Revision 0 0 0 0 0 45520 Encroachment Permit 0 0 0 0 20,000 45521 Grading Permit 0 0 0 0 10,000 45522 Engineering Inspection 0 0 0 0 1 ,075,000 45523 Lot Line Adjustments 0 0 0 0 12,000 45524 Assessment Respreads 0 0 0 0 7,000 45526 Plan Check Administration Fee 0 0 0 0 5 07,000 45528 Plans, Specs, & Copies 0 0 0 0 0 45528.01 Engineering Design Standards 0 0 0 0 0 45528.02 Standard Plans & Specs. 0 0 0 0 0 45528.03 Misc. Copies & Contract Docs 0 0 0 0 0 45529 Inspection Reimbursements 0 0 0 0 40,000 46700 Other Income 0 0 0 0 0 46750 CIFP Personnel Reimbursement 0 0 0 0 0 TOTAL ENGINEERING $ 0 $ 0 $ 0 $ 0 $ 1 ,691,000 INTER- GOVERNMENTAL AGENCIES: 44450 Motor Vehicle- in- lieu $ 1 ,065,698 $ 1 ,212,850 $ 1,226,478 $ 1,375,000 $ 1 ,580,000 44454 AB 3229 - Gang Suppression 44,523 108,000 53,920 0 0 44455 POST Reimbursement 37,764 23,000 59,539 46,920 47,858 44456 Highway Maintenance 6,650 6,700 6,650 6,650 6,650 44462 Police Grants 259,252 284,252 270,833 175,000 175,000 44473 SB- 90 Reimbursement 69,314 65,000 106,900 60,000 60,000 44496 Economic Development Grant AB 2864 0 0 0 0 0 44495 Grant Projects 3,922 12,340 4,334 0 0 TOTAL INTER- GOV. AGENCIES $ 1 ,487,123 $ 1 ,712,142 $ 1,728,655 $ 1,663,570 $ 1 ,869,508 City of Brentwood Page 14 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 GENERAL FUND - REVENUE 1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03 Actual Budget Actual Projected Amended CURRENT SERVICES: 45500 Business License Filing Fee $ 2 ,500 $ 4 ,000 $ 2,534 $ 2,000 $ 2,000 45502 Reproduction Charges 2 ,829 2 ,500 3,492 2,750 2,750 45504 Police Services 89,910 89,000 136,184 150,000 180,000 45529 Reimbursements for Services 0 0 4,302 0 0 TOTAL CURRENT SERVICES $ 9 5,239 $ 9 5,500 $ 146,512 $ 154,750 $ 1 84,750 OTHER REVENUE: 43500 Late Charges $ 4 99 $ 5 00 $ 638 $ 500 $ 500 46636 City Rentals Admin 0 0 0 0 85,100 46600 Water Admin. Fee 350,000 398,712 398,712 502,279 552,507 46605 Wastewater Admin. Fee 150,000 207,529 207,529 250,506 387,878 46607 Solid Waste Admin. Fee 210,000 302,011 302,011 383,054 459,266 46610 Park Enterprise Admin. Fee 160,000 213,538 213,538 125,000 125,000 46615 Redevelopment Admin. Fee 200,000 220,000 227,000 380,000 200,000 46620 CCCo. - Drainage Admin. Fee 6 ,293 1 0,000 8,841 10,000 10,000 46628 Development Services Admin. Fee 330,000 451,681 451,681 523,100 0 46630 Facility Fee Fund Admin. 251,175 250,000 257,576 580,500 950,000 46632 Assessment Dist. Admin. 247,957 220,000 285,168 317,000 376,510 46633 Bond Debt Service Admin. 61,000 51,000 126,000 111,475 186,475 46634 Attorney Services 20,008 80,000 119,086 125,000 125,000 46700 Other Income 217,093 50,000 43,990 100,000 75,000 46715 School Contributions 52,296 48,000 66,645 84,000 84,000 46730 50th Anniversary Revenue 830 0 2,884 0 0 46750 Capital Project Mgmt. Reimb. 200,000 263,750 236,575 300,000 350,000 46850 Passport Revenue 4,808 15,000 8,939 8,280 9,522 46851 Passport Photos 0 0 1,690 2,000 2,300 TOTAL OTHER REVENUE $ 2 ,461,958 $ 2 ,781,721 $ 2,958,503 $ 3,802,694 $ 3 ,979,058 TOTAL GENERAL FUND $ 9 ,024,956 $ 1 0,061,693 $ 10,890,201 $ 11,895,593 $ 1 9,694,640 City of Brentwood Page 15 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 SCHEDULE OF INTERFUND TRANSFERS Transfer In Transfer In Transfer In ( Transfer Out) ( Transfer Out) ( Transfer Out) To Fund Account # From Fund Purpose 2000/ 01 2001/ 02 2002/ 03 Transfers In: General Fund Misc. Gas Tax Street Operations Expenditures $ 4 79,510 $ 551,250 $ 530,000 General Fund 47281 Abandoned Vehicle Abatement Vehicle Abatement 12,000 10,000 10,000 General Fund 47293 Measure C Street Operations Expenditures 130,000 160,000 320,000 General Fund 47220 Economic Development Fund Brentwood Economic Dev. Committee 20,000 10,000 10,000 Sub- Total Transfer In $ 6 41,510 $ 731,250 $ 870,000 Transfers Out: Emergency Preparedness 80700 General Fund Emergency Services $ 0 $ 0 $ ( 3,000,000) Street Improvement Fund 80336 General Fund Pavement Management ( 489,581) ( 250,000) ( 500,000) Park Assessment District 80230 General Fund Park Maintenance ( 223,000) ( 223,000) ( 223,000) Parks and Recreation Enterprise 80520 General Fund Pool Electrical 0 ( 150,000) ( 250,000) Sub- Total Transfer Out $ ( 712,581) $ ( 623,000) $ ( 3,973,000) TOTAL INTERFUND TRANSFERS $ ( 71,071) $ 108,250 $ ( 3,103,000) City of Brentwood Page 16 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 General Fund Expenditures By Department Police Department $ 8,388,838 41% Economic Development $ 371,100 2% City Attorney $ 297,658 1% Finance $ 942,170 5% Administration $ 1,269,959 Legislative 6% $ 113,770 1% Engineering $ 2,113,481 10% Community Development $ 3,423,659 16% Streets $ 1,853,216 9% Community Facilities $ 273,097 1% Landscape $ 807,782 4% Non- Departmental $ 895,800 4% City of Brentwood Page 17 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 GENERAL FUND - EXPENDITURE SUMMARY 1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03 Actual Budget Actual Projected Amended 100- 1201 Legislative $ 90,852 $ 9 8,176 $ 59,012 $ 116,405 $ 1 13,770 100- 1202 City Manager 542,370 5 60,310 510,812 562,949 5 50,241 100- 1203 City Attorney 69,680 4 17,502 549,332 349,530 2 97,658 100- 1204 Economic Development 196,173 2 65,064 196,210 502,320 3 39,745 100- 1205 City Clerk 131,536 2 60,856 201,491 330,550 3 53,739 100- 1206 Human Resources 249,892 2 74,220 244,572 332,182 3 65,979 100- 1301 Finance 661,066 8 26,855 868,288 755,552 8 60,606 100- 1302 Purchasing 0 0 0 147,227 1 12,919 100- 1501 Police Department 4,678,865 5 ,449,009 5,384,225 6,565,187 8 ,388,838 100- 1701 Non- Departmental 463,351 6 35,477 459,698 755,713 8 95,800 Multi Community Facilities 63,992 1 65,622 184,865 96,178 1 08,222 100- 1401 Village Resource Center 7,073 1 9,753 50,017 97,504 1 04,875 100- 1406 Dime- A- Ride Bus 25,422 3 0,000 39,288 50,000 6 0,000 Parks Department 100- 1602 Landscape Division $ 385,986 $ 5 74,862 $ 634,893 $ 664,871 $ 8 07,782 Total Parks $ 385,986 $ 5 74,862 $ 634,893 $ 664,871 $ 8 07,782 Public Works Departments 100- 1601 Administration $ 54,970 $ 1 56,475 $ 60,995 $ 0 $ 0 100- 1603 Streets Division 836,255 1,220,432 1,240,026 1,377,659 1 ,853,216 Total Public Works $ 891,225 $ 1,376,907 $ 1,301,022 $ 1,377,659 $ 1,853,216 City of Brentwood Page 18 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 GENERAL FUND - EXPENDITURE SUMMARY 1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03 Actual Budget Actual Projected Amended Community Development 100- 2101 Building Division $ 0 $ 0 $ 0 $ 0 $ 1,706,780 100- 2201 Planning Division 0 0 0 0 1 ,644,036 100- 2202 Planning Commission 0 0 0 0 2 2,843 Total Community Development $ 0 $ 0 $ 0 $ 0 $ 3,373,659 Engineering Department 100- 2301 Development Engineering $ 0 $ 0 $ 0 $ 0 $ 8 73,981 100- 2302 Construction Inspection 0 0 0 0 6 33,263 100- 2303 Engineering Services ( Traffic) 0 0 0 0 3 35,761 100- 2304 NPDES Unit 0 0 0 0 2 70,476 Total Engineering $ 0 $ 0 $ 0 $ 0 $ 2,113,481 GENERAL FUND TOTAL $ 8,457,483 $ 10,954,613 $ 10,683,722 $ 12,703,827 $ 20,700,530 City of Brentwood Page 19 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03 Actual Budget Actual Projected Amended Personnel Services $ 5,332,034 $ 6,782,031 $ 6,086,473 $ 7,920,730 $ 12,815,283 Supplies & Services 3,072,552 3,796,142 4,094,319 4,425,837 7,318,317 Capital Outlay 52,897 376,440 502,930 357,260 566,930 Total: $ 8,457,483 $ 10,954,613 $ 10,683,722 $ 12,703,827 $ 20,700,530 GENERAL FUND - EXPENDITURE LINE ITEM SUMMARY City of Brentwood Page 20 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 GENERAL FUND - PERSONNEL EXPENDITURE SUMMARY 1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03 Actual Budget Actual Projected Amended Salaries & Benefits 100- 1201 Legislative $ 27,359 $ 3 9,326 $ 2 5,990 $ 67,105 $ 61,989 100- 1202 City Manager 388,614 4 59,690 4 12,215 459,840 442,663 100- 1203 City Attorney 41,855 2 07,480 1 33,292 199,590 189,917 100- 1204 Economic Development 58,915 75,402 65,721 309,203 132,597 100- 1205 City Clerk 95,043 1 43,889 1 30,931 213,401 232,431 100- 1206 Human Resources 180,048 2 11,027 2 06,510 242,622 244,855 100- 1301 Finance 499,822 5 65,198 5 78,016 483,493 573,113 100- 1302 Purchasing 0 0 0 121,917 91,069 100- 1501 Police Department 3,463,817 3 ,908,533 3 ,707,972 4,842,209 6,126,119 100- 1701 Non- Departmental 29,840 1 77,755 31,018 17,700 17,148 100- 1401 Village Resource Center 0 0 36,125 70,010 76,464 Parks Department 100- 1602 Landscape Division $ 133,209 $ 2 50,110 $ 1 64,852 $ 200,330 $ 247,395 Total Salary & Benefits Parks $ 133,209 $ 2 50,110 $ 1 64,852 $ 200,330 $ 247,395 Public Works Departments 100- 1601 Administration $ 17,841 $ 8 1,538 $ 1 8,699 $ 0 $ 0 100- 1603 Streets Division 395,671 6 62,083 5 75,131 693,310 707,096 Total Salary & Benefits Public Works $ 413,512 $ 7 43,621 $ 5 93,830 $ 693,310 $ 707,096 City of Brentwood Page 21 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 GENERAL FUND - PERSONNEL EXPENDITURE SUMMARY 1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03 Actual Budget Actual Projected Amended Community Development 100- 2101 Building Division $ 0 $ 0 $ 0 $ 0 $ 1,273,893 100- 2201 Planning Division 0 0 0 0 820,309 100- 2202 Planning Commission 0 0 0 0 12,918 Total Salary & Benefits Community Development $ 0 $ 0 $ 0 $ 0 $ 2,107,120 Engineering Department 100- 2301 Development Engineering $ 0 $ 0 $ 0 $ 0 $ 723,548 100- 2302 Construction Inspection 0 0 0 0 484,725 100- 2303 Engineering Services ( Traffic) 0 0 0 0 218,730 100- 2304 NPDES Unit 0 0 0 0 138,305 Total Salary & Benefits Engineering $ 0 $ 0 $ 0 $ 0 $ 1,565,308 GENERAL FUND SALARY & BENEFITS TOTAL $ 5,332,034 $ 6 ,782,031 $ 6 ,086,473 $ 7,920,730 $ 12,815,283 City of Brentwood Page 22 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 GENERAL FUND - SUPPLIES & SERVICES EXPENDITURE SUMMARY 1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03 Actual Budget Actual Projected Amended Supplies & Services 100- 1201 Legislative $ 63,493 $ 5 8,850 $ 3 2,770 $ 49,300 $ 5 1,781 100- 1202 City Manager 153,756 89,620 97,542 98,109 1 02,578 100- 1203 City Attorney 27,825 10,022 2 64,535 124,940 1 07,742 100- 1204 Economic Development 136,960 1 84,662 1 30,224 188,117 2 02,048 100- 1205 City Clerk 33,643 1 15,967 69,347 117,149 1 21,307 100- 1206 Human Resources 67,499 63,193 37,328 86,260 1 21,125 100- 1301 Finance 159,716 2 59,872 2 88,837 268,559 2 84,493 100- 1302 Purchasing 0 0 0 23,160 21,850 100- 1501 Police Department 1,201,521 1 ,476,584 1 ,518,032 1,655,978 2 ,082,019 100- 1701 Non- Departmental 427,979 4 46,722 4 14,270 629,013 8 78,653 100- 1401 Village Resource Center 7,073 19,753 8,481 27,494 28,411 100- 1406 Dimes- A- Ride 25,422 30,000 39,288 50,000 60,000 Comm. Facilities 63,992 1 65,622 1 84,865 96,178 1 08,222 Parks Department 100- 1602 Landscape Division $ 252,777 $ 3 24,752 $ 4 70,041 $ 464,541 $ 5 60,387 Total Supplies & Services Parks $ 252,777 $ 3 24,752 $ 4 70,041 $ 464,541 $ 5 60,387 Public Works Departments 100- 1601 Administration $ 36,455 $ 7 4,674 $ 3 8,867 $ 0 $ 0 100- 1603 Streets Division 414,440 4 75,849 4 99,894 547,039 9 41,120 Total Supplies & Services Public Works $ 450,895 $ 5 50,523 $ 5 38,761 $ 547,039 $ 9 41,120 City of Brentwood Page 23 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 GENERAL FUND - SUPPLIES & SERVICES EXPENDITURE SUMMARY 1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03 Actual Budget Actual Projected Amended Community Development 100- 2101 Building Division $ 0 $ 0 $ 0 $ 0 $ 3 52,087 100- 2201 Planning Division 0 0 0 0 8 00,897 100- 2202 Planning Commission 0 0 0 0 9,925 Total Supplies & Services Community Development $ 0 $ 0 $ 0 $ 0 $ 1 ,162,909 Engineering Department 100- 2301 Development Engineering $ 0 $ 0 $ 0 $ 0 $ 1 47,283 100- 2302 Construction Inspection 0 0 0 0 1 18,439 100- 2303 Engineering Services ( Traffic) 0 0 0 0 91,781 100- 2304 NPDES Unit 0 0 0 0 1 26,171 Total Supplies & Services Engineering $ 0 $ 0 $ 0 $ 0 $ 4 83,673 GENERAL FUND SUPPLIES & SERVICES TOTAL $ 3,072,552 $ 3 ,796,142 $ 4 ,094,319 $ 4,425,837 $ 7 ,318,317 City of Brentwood Page 24 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 GENERAL FUND - CAPITAL EXPENDITURE SUMMARY 1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03 Actual Budget Actual Projected Amended Capital Outlay 100- 1201 Legislative $ 0 $ 0 $ 251 $ 0 $ 0 100- 1202 City Manager 0 11,000 1,055 5,000 5,000 100- 1203 City Attorney 0 2 00,000 1 51,505 25,000 0 100- 1204 Economic Development 2 98 5,000 266 5,000 5,100 100- 1205 City Clerk 2,850 1,000 1,213 0 0 100- 1206 Human Resources 2,344 0 734 3,300 0 100- 1301 Finance 1,528 1,785 1,435 3,500 3,000 100- 1302 Purchasing 0 0 0 2,150 0 100- 1501 Police Department 13,527 63,892 1 58,220 67,000 1 80,700 100- 1701 Non- Departmental 5,532 11,000 14,411 109,000 0 100- 1401 Village Resource Center 0 0 5,411 0 0 100- 1406 Dimes- A- Ride 0 0 0 0 0 Comm. Facilities 0 0 0 0 0 Parks Department 100- 1602 Landscape Division $ 0 $ 0 $ 0 $ 0 $ 0 Total Capital Outlay Parks $ 0 $ 0 $ 0 $ 0 $ 0 Public Works Departments 100- 1601 Administration $ 674 $ 263 $ 3,429 $ 0 $ 0 100- 1603 Streets Division 26,144 82,500 1 65,001 137,310 2 05,000 Total Capital Outlay Public Works $ 26,818 $ 8 2,763 $ 1 68,431 $ 137,310 $ 2 05,000 City of Brentwood Page 25 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 GENERAL FUND - CAPITAL EXPENDITURE SUMMARY 1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03 Actual Budget Actual Projected Amended Community Development 100- 2101 Building Division $ 0 $ 0 $ 0 $ 0 $ 8 0,800 100- 2201 Planning Division 0 0 0 0 22,830 100- 2202 Planning Commission 0 0 0 0 0 Total Capital Outlay Community Development $ 0 $ 0 $ 0 $ 0 $ 1 03,630 Engineering Department 100- 2301 Development Engineering $ 0 $ 0 $ 0 $ 0 $ 3,150 100- 2302 Construction Inspection 0 0 0 0 30,100 100- 2303 Engineering Services ( Traffic) 0 0 0 0 25,250 100- 2304 NPDES Unit 0 0 0 0 6,000 Total Capital Outlay Engineering $ 0 $ 0 $ 0 $ 0 $ 6 4,500 GENERAL FUND CAPITAL OUTLAY TOTAL $ 52,897 $ 3 76,440 $ 5 02,930 $ 357,260 $ 5 66,930 City of Brentwood Page 26 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 Fund Title: General Fund Department: Legislative Fund/ Division Number: 100- 1201 Division: City Council Description: Mission Statement: 1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03 Actual Budget Actual Projected Amended Expenditure Summary: Personnel Services $ 27,359 $ 39,326 $ 25,990 $ 67,105 $ 61,989 Supplies & Services 63,493 58,850 32,770 49,300 51,781 Capital Outlay 0 0 251 0 0 Total: $ 90,852 $ 98,176 $ 59,012 $ 116,405 $ 113,770 Commentary: The City Council is the policy- making body for the City. Implementation is accomplished through the adoption of ordinances and policy resolutions, the approval of contracts and agreements, and adoption of the City budget. The City Council is composed of a directly elected Mayor and four Council members elected at large. To provide responsive and credible support services to the City Council and City Staff; to ensure open communication with Brentwood citizens; and to preserve the City's legislative history. The proposed 2001/ 02 budget is consistent with the adopted 2000/ 01 budget. Changes include transferring the municipal code codification and advertising expenses from the Legislative budget to the City Clerk's budget. City of Brentwood Page 27 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 Fund Title: General Fund Department: Legislative Department Fund/ Division Number: 100- 1201 Division: City Council Projected Amended 1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03 Actual Budget Actual Budget Budget PERSONNEL SCHEDULE Mayor 1.00 1.00 1.00 1.00 1.00 Council Members 4.00 4.00 4.00 4.00 4.00 Total 5.00 5.00 5.00 5.00 5.00 PERSONNEL SERVICES: 51205 Salary - Part- time $ 20,700 $ 20,700 $ 20,873 $ 33,000 $ 29,670 52305 Life Insurance 0 0 0 0 273 52310 Health Insurance 3,998 14,580 2,709 18,900 20,169 52315 Dental 0 0 0 8,040 4,896 52316 Employee Assist Prog 0 0 147 0 0 52318 Vision Care 0 0 0 1,760 1,062 53400 Retirement 2,105 2,696 1,702 2,871 3,129 53405 Survivor Benefits 0 0 0 0 144 53410 Workers Comp. Ins. 0 790 0 1,214 1,255 53415 Medicare 428 300 559 480 430 53420 FICA Tax 128 260 0 410 368 53425 LTD Insurance 0 0 0 430 593 Total: $ 27,359 $ 39,326 $ 25,990 $ 67,105 $ 61,989 City of Brentwood Page 28 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 Fund Title: General Fund Department: Legislative Department Fund/ Division Number: 100- 1201 Division: City Council Projected Amended 1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03 Actual Budget Actual Budget Budget SUPPLIES AND SERVICES: 60100 Office Expense $ 6,015 $ 12,500 $ 10,267 $ 10,000 $ 10,250 60110 Publications, Dues, Licenses 18,171 15,000 10,795 15,000 15,375 60140 Special Supplies 197 0 378 400 420 70130 Insurance 8,806 0 0 0 1,226 70140 Special Services 276 300 305 400 420 70145 Communication 595 2,500 1,709 2,500 2,565 70150 Advertising 500 500 500 0 0 70160 Travel, Lodging & Meals 4,515 5,550 3,574 6,000 6,150 70170 Training & Conferences 615 12,500 3,417 15,000 15,375 70239 Legal Services 23,324 10,000 1,825 0 0 70240 Contractual Services 479 0 0 0 0 Total: $ 63,493 $ 58,850 $ 32,770 $ 49,300 $ 51,781 CAPITAL OUTLAY: 90230 Equipment $ 0 $ 0 $ 251 $ 0 $ 0 Total: $ 0 $ 0 $ 251 $ 0 $ 0 City of Brentwood Page 29 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 City Administration Organizational Chart Cynthia Goulding Deputy City Clerk Lisa Williams Executive Assistant to City Manager Jayne Bauer Executive Assistant to City Manager Mary Jean Holden Administrative Assistant II Karen Diaz City Clerk / Dir. Administrative Services Antionette Skillman Human Resource Specialist Patti Standley Human Resource Manager Vacant Executive Assistant to City Attorney ( 50%) Vacant Assistant City Manager John Stevenson City Manager City of Brentwood Page 30 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 Fund Title: General Fund Department: Administration Fund/ Division Number: 100- 1202 Division: City Manager Description: Mission Statement: 1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03 Actual Budget Actual Projected Amended Expenditure Summary: Personnel Services $ 388,614 $ 459,690 $ 412,215 $ 459,840 $ 442,663 Supplies & Services 153,756 89,620 97,542 98,109 102,578 Capital Outlay 0 11,000 1,055 5,000 5,000 Total: $ 542,370 $ 560,310 $ 510,812 $ 562,949 $ 550,241 Commentary: The City Administration Department includes the City Manager's office and is responsible for the implementation of Council policy. To provide responsive service to the citizens of Brentwood in a reasonable amount of time. City of Brentwood Page 31 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 Fund Title: General Fund Department: Administration Fund/ Division Number: 100- 1202 Division: City Manager Projected Amended 1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03 Actual Budget Actual Budget Budget PERSONNEL SCHEDULE: City Manager 1.00 1.00 1.00 1.00 0.85 Assistant City Manager 0.00 0.00 0.00 0.00 0.70 Administrative Assistant II 1.00 1.00 2.00 0.00 0.00 Economic Development Manager 0.50 0.50 0.00 0.00 0.00 Executive Assistant to the City Attorney 0.00 0.00 0.00 0.00 0.35 Executive Assistant to the City Manager 1.30 1.30 1.40 2.16 2.00 Receptionist 1.00 1.00 0.00 0.00 0.00 Redevelop/ Econ Dev Analyst 0.00 0.00 0.50 0.00 0.00 Total: 4.80 4.80 4.90 3.16 3.90 PERSONNEL SERVICES: 50100 Salary - Regular $ 261,567 $ 350,314 $ 231,563 $ 361,932 $ 310,796 50105 Salary - Job Share 0 0 75,102 0 0 50111 Compensated Absences 387 0 150 0 0 51200 Overtime 2,012 0 334 0 9,000 51205 Salary - Part- time 25,636 0 0 0 0 51300 Automobile Allowance 7,200 7,560 7,200 7,560 6,120 52300 Deferred Comp. 1,235 1,170 1,440 1,140 2,046 52305 Life Insurance 1,078 1,284 1,115 1,086 1,162 52310 Health Insurance 17,496 26,323 19,276 19,148 26,220 52311 Flexible Benefits Plan 112 90 98 80 80 52315 Dental Insurance 6,100 5,682 6,491 4,974 6,365 52316 Employee Assist Program 0 0 138 93 137 52318 Vision Care 1,801 1,549 1,771 1,044 1,381 52320 Retiree Medical Insurance 19,478 21,064 21,691 24,237 16,300 53400 Retirement 34,808 30,294 30,537 25,204 40,193 53405 Survivor Benefit 0 158 0 106 140 53410 Workers Comp. Ins. 4,160 8,159 8,948 8,528 12,899 53415 Medicare 3,877 3,720 4,013 2,715 3,726 53420 FICA Tax 64 0 0 0 0 53425 LTD Insurance 1,603 2,323 2,348 1,993 6,099 Total: $ 388,614 $ 459,690 $ 412,215 $ 459,840 $ 442,663 City of Brentwood Page 32 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 Fund Title: General Fund Department: Administration Fund/ Division Number: 100- 1202 Division: City Manager Projected Amended 1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03 Actual Budget Actual Budget Budget SUPPLIES AND SERVICES: 60100 Office Expense $ 21,567 $ 17,600 $ 20,085 $ 21,200 $ 22,260 60103 Copy Machine Expense 0 6,000 0 0 0 60110 Publications, Dues, Licenses 9,121 2,415 1,107 2,415 2,535 60140 Special Supplies 187 0 432 400 420 70125 Equipment Rental 0 0 196 0 0 70130 Insurance 6,399 6,381 7,936 5,894 9,791 70140 Special Services 4,410 3,300 18,316 1,500 1,575 70145 Communication 2,773 3,150 1,867 3,150 3,300 70150 Advertising 2,935 1,500 1,828 1,500 1,500 70160 Travel, Lodging & Meals 5,834 5,000 3,702 10,500 11,025 70170 Training & Conferences 1,107 6,500 592 6,500 6,825 70191 Volunteer Program 0 0 0 5,000 5,250 70239 Legal Services 44,675 6,500 4,356 6,500 6,825 70240 Contractual Services 26,519 0 6,244 4,000 4,200 82701 Information Services 13,566 15,856 16,050 20,052 16,360 82703 Information Systems 2,928 3,096 3,096 3,918 4,272 82704 Building Replacement Fund 11,735 12,322 11,736 5,580 5,580 82705 Tuition Program 0 0 0 0 860 Total: $ 153,756 $ 89,620 $ 97,542 $ 98,109 $ 102,578 CAPITAL OUTLAY: 90230 Equipment $ 0 $ 11,000 $ 1,055 $ 5,000 $ 5,000 Total: $ 0 $ 11,000 $ 1,055 $ 5,000 $ 5,000 City of Brentwood Page 33 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 Fund Title: General Fund Department: Administration Fund/ Division Number: 100- 1205 Division: City Clerk Description: Mission Statement: 1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03 Actual Budget Actual Projected Amended Expenditure Summary: Personnel Services $ 95,043 $ 143,889 $ 130,931 $ 213,401 $ 232,431 Supplies & Services 33,643 115,967 69,347 117,149 121,307 Capital Outlay 2,850 1,000 1,213 0 0 Total: $ 131,536 $ 260,856 $ 201,491 $ 330,550 $ 353,739 Commentary: The City Clerk's Office oversees the records management system, and is responsible for the production and publication of agendas and minutes for the City Council and Redevelopment Agency; enforcement of laws and regulations pertaining to elections and campaign financing, public records, meeting notices and conflicts of interest. To provide responsive and credible support services to the City Council and City Staff; to ensure open communication with Brentwood citizens; and to preserve the City's legislative history. The proposed 2001/ 02 budget is consistent with the adopted 2000/ 01 budget. Changes in supplies and services include transferring the municipal code codification and advertising expenses from the Legislative budget to the City Clerk's budget. Personnel Services expenditures reflect transferring funding for the receptionist position from the City Manager's budget to the City Clerk's budget. City of Brentwood Page 34 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 Fund Title: General Fund Department: Administration Fund/ Division Number: 100- 1205 Division: City Clerk Projected Amended 1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03 Actual Budget Actual Budget Budget PERSONNEL SCHEDULE: City Clerk/ Director of Admin Servs 1.00 1.00 1.00 1.00 0.90 Deputy City Clerk 0.00 0.00 0.00 1.00 1.00 Administrative Assistant II 0.60 0.60 1.00 1.00 1.00 TOTAL: 1.60 1.60 2.00 3.00 2.90 PERSONNEL SERVICES: 50100 Salary - Regular $ 70,815 $ 110,279 $ 100,936 $ 160,096 $ 169,287 50111 Compensated Absences 152 0 61 0 0 51200 Overtime 25 0 0 1,000 1,025 52300 Deferred Comp. 715 780 960 1,140 1,188 52305 Life Insurance 385 523 435 651 677 52310 Health Insurance 6,972 9,795 9,674 19,473 19,497 52311 Flexible Benefits Plan 112 90 98 80 80 52315 Dental Insurance 2,968 4,081 3,068 5,058 4,733 52316 Employee Assist Prog 0 0 66 95 102 52318 Vision Care 708 915 649 1,062 1,027 53400 Retirement 9,347 11,643 9,779 15,888 21,893 53405 Survivor Benefit 0 94 0 108 104 53410 Workers Comp. Ins. 1,288 3,136 2,953 5,376 7,026 53415 Medicare 1,078 1,660 1,482 2,118 2,472 53425 LTD Insurance 478 893 768 1,256 3,322 Total: $ 95,043 $ 143,889 $ 130,931 $ 213,401 $ 232,431 City of Brentwood Page 35 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 Fund Title: General Fund Department: Administration Fund/ Division Number: 100- 1205 Division: City Clerk Projected Amended 1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03 Actual Budget Actual Budget Budget SUPPLIES AND SERVICES: 60100 Office Expense $ 2,622 $ 5,000 $ 3,687 $ 5,300 $ 5,435 60110 Publications, Dues, Licenses 734 750 3,728 800 820 60140 Special Supplies 0 0 120 0 0 70110 Equipment/ Vehicle Maintenance 0 500 500 500 515 70130 Insurance 2,366 2,457 3,203 3,594 5,097 70140 Special Services 121 45,000 10,812 35,100 35,980 70145 Communication 179 2,000 139 1,500 1,500 70150 Advertising 1,572 15,000 15,061 22,000 22,550 70160 Travel, Lodging & Meals 0 2,000 3,690 4,500 4,600 70170 Training & Conferences 510 2,000 2,411 4,000 4,100 70239 Legal Services 2,081 4,000 175 3,000 3,075 70240 Contractual Services 8,442 15,000 3,628 13,100 13,425 82701 Information Services 5,814 11,326 11,464 14,719 14,143 82703 Information Systems 5,120 6,648 6,648 4,236 4,627 82704 Building Replacement Fund 4,082 4,286 4,082 4,800 4,800 82705 Tuition Program 0 0 0 0 640 Total: $ 33,643 $ 115,967 $ 69,347 $ 117,149 $ 121,307 CAPITAL OUTLAY: 90230 Equipment $ 2,850 $ 1,000 $ 1,213 $ 0 $ 0 Total: $ 2,850 $ 1,000 $ 1,213 $ 0 $ 0 City of Brentwood Page 36 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 Fund Title: General Fund Department: Administration Fund/ Division Number: 100- 1206 Division: Human Resources Description: Mission Statement: 1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03 Actual Budget Actual Projected Amended Expenditure Summary: Personnel Services $ 180,048 $ 211,027 $ 206,510 $ 242,622 $ 244,855 Supplies & Services 67,499 63,193 37,328 86,260 121,125 Capital Outlay 2,344 0 734 3,300 0 Total: $ 249,892 $ 274,220 $ 244,572 $ 332,182 $ 365,979 Commentary: The Human Resources Division is responsible to ensure a fair and equitable process for recruitment and selection, employee and labor relations, classification, performance evaluation, salary and benefits administration, training and coordination, employee assistance and workers' compensation benefits. To provide prompt, courteous assistance to all internal and external customers in accordance with legal requirements, rules, regulations and departmental policies. As provided in the 1999/ 01 Budget, a Classification/ Compensation Study was conducted with the final phase implemented June 1, 2000. The labor agreements that cover fiscal years 2000- 2003 provide for a review of the adopted Classification/ Compensation Plan in 2003. In anticipation of contract services for the review of the plan, funds are included under Contractual Services. The Human Resources Division has implemented a Human Resources Information System ( HRIS) - HR Perspective through ADP that interfaces with the City's payroll software - PC Payroll also through ADP. This system will provide a wide variety of reporting capabilities and will automate manual reporting of the past. Effective, July 1999, the position of Administrative Assistant was added to further the effectiveness and availability of Human Resources Staff to its internal and external customers. City of Brentwood Page 37 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 Fund Title: General Fund Department: Administration Fund/ Division Number: 100- 1206 Division: Human Resources Projected Amended 1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03 Actual Budget Actual Budget Budget PERSONNEL SCHEDULE: Human Resources Manager 1.00 1.00 1.00 1.00 1.00 Human Resources Specialist 1.00 1.00 1.00 1.00 1.00 Assistant City Manager 0.00 0.00 0.00 0.00 0.30 Executive Assistant to the City Attorney 0.00 0.00 0.00 0.00 0.15 Administrative Assistant II 1.00 1.00 1.00 0.00 0.00 Total: 3.00 3.00 3.00 2.00 2.45 PERSONNEL SERVICES: 50100 Salary - Regular $ 139,398 $ 170,265 $ 168,858 $ 183,554 $ 182,998 50111 Compensated Absences 259 0 ( 51) 0 0 50150 Salaries - Bilingual Pay 300 0 600 600 0 51200 Overtime 0 1,575 0 1,500 1,500 52300 Deferred Comp. 780 780 960 1,140 1,716 52305 Life Insurance 519 630 611 738 818 52310 Health Insurance 13,158 9,880 6,166 19,473 16,471 52311 Flexible Benefits Plan 112 90 98 80 80 52315 Dental Insurance 3,988 4,860 4,826 5,058 3,998 52316 Employee Assist Prog 0 0 87 95 86 52318 Vision Care 886 1,056 1,063 1,062 867 53400 Retirement 16,906 15,369 16,628 19,652 23,666 53405 Survivor Benefit 0 108 0 108 88 53410 Workers Comp. Ins. 1,819 4,123 4,063 6,627 7,595 53415 Medicare 964 1,117 1,301 1,386 1,379 53420 FICA Tax 120 0 0 0 0 53425 LTD Insurance 839 1,174 1,299 1,549 3,591 Total: $ 180,048 $ 211,027 $ 206,510 $ 242,622 $ 244,855 City of Brentwood Page 38 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 Fund Title: General Fund Department: Administration Fund/ Division Number: 100- 1206 Division: Human Resources Projected Amended 1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03 Actual Budget Actual Budget Budget SUPPLIES AND SERVICES: 60100 Office Expense $ 4,989 $ 4,358 $ 3,702 $ 4,370 $ 6,850 60110 Publications, Dues, Licenses 3,171 3,111 3,546 2,504 3,790 70110 Equipment/ Vehicle Maintenance 0 0 0 1,200 0 70130 Insurance 2,747 2,659 3,445 2,659 6,193 70140 Special Services 1,361 2,048 0 2,048 3,450 70145 Communication 522 945 566 1,500 1,300 70150 Advertising 2,307 525 0 1,025 1,025 70160 Travel, Lodging & Meals 2,474 5,109 4,415 2,876 5,775 70170 Training & Conferences 2,907 5,165 903 26,960 26,600 70239 Legal Services 56 10,500 100 10,500 10,000 70240 Contractual Services 29,038 6,100 3,183 12,600 34,550 70241 Service Award 8,268 7,350 2,226 2,000 3,500 82701 Information Services 3,876 9,061 9,171 10,198 11,699 82703 Information Systems 1,956 2,244 2,244 2,220 2,032 82704 Building Replacement Fund 3,827 4,018 3,827 3,600 3,600 82705 Tuition Program 0 0 0 0 761 Total: $ 67,499 $ 63,193 $ 37,328 $ 86,260 $ 121,125 CAPITAL OUTLAY: 90230 Equipment $ 2,344 $ 0 $ 734 $ 3,300 $ 0 Total: $ 2,344 $ 0 $ 734 $ 3,300 $ 0 City of Brentwood Page 39 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 Economic Development Organizational Chart Jan Keller RDA Technician Gina Rozenski RDA Analyst Helena Pfeifer Administrative Assistant II Peggy Trudell Economic Development Tech. Courtland Holman Project Manager Howard Sword Economic Development Manager City of Brentwood Page 40 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 Fund Title: General Fund Department: Economic Development Fund/ Division Number: 100- 1204 Division: Economic Development Description: Mission Statement: 1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03 Actual Budget Actual Projected Amended Expenditure Summary: Personnel Services $ 58,915 $ 75,402 $ 65,721 $ 309,203 $ 132,597 Supplies & Services 136,960 184,662 130,224 188,117 202,048 Capital Outlay 298 5,000 266 5,000 5,100 Total: $ 196,173 $ 265,064 $ 196,210 $ 502,320 $ 339,745 Commentary: Economic Development is responsible for the development of programs and activities designed to encourage business creation, attraction, retention, and expansion within the community. The Division provides primary staff support to the City of Brentwood Redevelopment Agency for implementation of the City's two redevelopment project areas, and serves as liaison with local and regional Economic Development Agencies and organizations. The mission of the Economic Development effort is to promote, establish, develop and support economic development opportunities in the City of Brentwood by assisting in business creation, attraction, retention and expansion, and to implement the goals and objectives of the Brentwood General Plan and Redevelopment Agency. Grant Agreement sponsored AB 2864 to provide funding for Jobs/ Housing Balance Improvement Program. Elements of the program contain seven tasks: ( 6,580) EDSP - Revise the Economic Development Strategic Plan. ( 25,040) Prepare the Graphic Design Summary of the EDSP. ( 26,800) Conduct a print advertisement campaign in publications such as East Bay Business Times and San Jose Business Journal. ( 19,960) Identify target companies for recruitment through analysis of SIC categories. ( 13,980) Conduct a direct mail campaign to the target companies. ( 13,440) Conduct a campaign to personally visit target companies utilizing City Staff resources as well as City Council members. ( 5,311) Participate in activities with other jurisdictions to define and promote the economic strengths in the region as defined by East Contra Costa County. City of Brentwood Page 41 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 Fund Title: General Fund Department: Economic Development Fund/ Division Number: 100- 1204 Division: Economic Development Projected Amended 1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03 Actual Budget Actual Budget Budget PERSONNEL SCHEDULE: Economic Development Director 0.00 0.00 0.00 1.00 0.50 Economic Development Manager 0.50 0.50 0.50 0.00 0.00 Accounting Assistant I 0.00 0.00 0.00 0.25 0.00 Administrative Assistant I 0.00 0.75 0.75 0.00 0.00 Redevelop/ Econ Dev Analyst 0.00 0.00 0.00 1.00 0.00 Economic Dev Technician 0.00 0.00 0.00 0.75 1.00 Executive Assistant to the City Manager 0.00 0.00 0.00 0.32 0.00 Project Manager 0.00 0.00 0.00 0.00 0.00 Accounting Tech II 0.00 0.00 0.00 0.00 0.00 Total: 0.50 1.25 1.25 3.32 1.50 PERSONNEL SERVICES: 50100 Salary - Regular $ 38,602 $ 60,002 $ 40,980 $ 230,196 $ 98,162 50111 Compensated Absences 55 0 67 0 0 51200 Salary - Overtime 0 0 106 0 0 51205 Salary - Part- time 10,060 0 13,405 0 0 52300 Deferred Comp. 390 390 480 2,850 660 52305 Life Insurance 180 270 247 1,190 397 52310 Health Insurance 2,310 4,956 2,326 24,341 10,085 52311 Flexible Benefits Plan 44 90 98 80 80 52315 Dental Insurance 462 1,310 494 6,323 2,448 52316 Employee Assist Prog. 0 0 14 118 53 52318 Vision Care 177 352 177 1,328 531 53400 Retirement 4,560 5,371 4,169 27,498 12,695 53405 Survivor Benefit 0 36 0 135 54 53410 Workers Comp. Ins. 548 1,447 1,195 9,304 4,074 53415 Medicare 1,026 766 1,636 3,666 1,433 53420 FICA 271 0 0 0 0 53425 LTD Insurance 230 412 326 2,174 1,926 Total: $ 58,915 $ 75,402 $ 65,721 $ 309,203 $ 132,597 City of Brentwood Page 42 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 Fund Title: General Fund Department: Economic Development Fund/ Division Number: 100- 1204 Division: Economic Development Projected Amended 1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03 Actual Budget Actual Budget Budget SUPPLIES AND SERVICES: 60100 Office Expense $ 4,549 $ 5,000 $ 3,868 $ 3,000 $ 3,060 60110 Publications, Dues, Licenses 5,818 4,000 6,890 9,500 9,700 60140 Special Supplies 5,826 5,000 732 100 100 70110 Equipment/ Vehicle Maintenance 0 900 0 900 1,200 70130 Insurance 808 782 1,013 3,963 2,910 70140 Special Services 40 0 83 0 0 70145 Communication 701 2,500 1,767 500 525 70148 BEDAC 52,473 75,305 21,358 50,000 55,000 70150 Advertising 0 2,000 2,551 2,000 2,000 70160 Travel, Lodging & Meals 5,899 3,000 4,788 3,325 4,000 70170 Training & Conferences 1,319 2,500 585 1,750 1,800 70190 Contributions to Other Agency 0 30,000 30,000 50,000 50,000 70239 Legal Services 7,346 2,000 8,578 12,900 13,100 70240 Contractual Services 43,883 40,000 36,573 40,000 45,000 82701 Information Services 1,938 4,530 4,586 5,283 7,919 82703 Information Systems 492 984 984 1,296 1,747 82704 Building Replacement Fund 5,868 6,161 5,868 3,600 3,600 82705 Tuition Program 0 0 0 0 386 Total: $ 136,960 $ 184,662 $ 130,224 $ 188,117 $ 202,048 CAPITAL OUTLAY: 90230 Equipment $ 298 $ 5,000 $ 266 $ 5,000 $ 5,100 Total: $ 298 $ 5,000 $ 266 $ 5,000 $ 5,100 City of Brentwood Page 43 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 City Attorney Organizational Chart Vacant ( 50%) Exec. Asst. to the City Attorney Dennis Beougher City Attorney City of Brentwood Page 44 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 Fund Title: General Fund Department: City Attorney Fund/ Division Number: 100- 1203 Division: City Attorney Description: Mission Statement: 1999/ 00 2000/ 01 2000/ 01 2001/ 02 2002/ 03 Actual Budget Actual Projected Amended Expenditure Summary: Personnel Services $ 41,855 $ 207,480 $ 133,292 $ 199,590 $ 189,917 Supplies & Services 27,825 10,022 264,535 124,940 107,742 Capital Outlay 0 200,000 151,505 25,000 0 Total: $ 69,680 $ 417,502 $ 549,332 $ 349,530 $ 297,658 Commentary: Plans, manages, oversees and directs the operations and services of the City Attorney's Office; provides legal advice and representation to the City of Brentwood, including the City Council, staff, officers, boards and commissions; researches, prepares legal opinions; works with outside legal counsel providing specialized services to the City; coordinates activities with other City officials, departments, outside agencies, and organizations; provides responsible and complex legal support to the City Council and staff. Provide legal services and counsel on a wide range of legal issues for the City Council, city departments and related city boards and commissions. City of Brentwood Page 45 Amended Budget For Fiscal Years 2001/ 02 - 2002/ 03 Fund Title: General Fund Department: City Attorney Fund/ Division Number: 100- 1203 Division: City Attorney Projected Amended 1999/ 00 2000/ 01 |
| PDI.Date.Issued | 2001 |
| PDI.Title | Budget. 2001-2003. |
| OCLC number | 244798608 |
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