CITY OF PIIEDMONT
2009 -- 20110
budget
OVERVIEW
TABLE OF CONTENTS
FISCAL YEAR 2009- 10
Page
Budget Message......................................................................................... i… v
Financial Summary Section
Operating and Capital Summary.............................................................. 1
General Fund Summary........................................................................... 2- 4
Appropriation Increases........................................................................... 5- 6
Fund Balance Summary........................................................................... 7- 9
Revenue Summary................................................................................... 10- 17
Operating Budget Detail........................................................................... 18
Operations Financial Section
Administration Department....................................................................... 19
KCOM Department................................................................................... 20
Public Works Department......................................................................... 21
Recreation Department............................................................................ 22- 26
Police Department.................................................................................... 27
Fire Department....................................................................................... 28- 30
Non- Departmental.................................................................................... 31
Capital Financial Section
Capital Improvement Projects Summary.................................................. 32
Equipment Replacement Fund................................................................. 33- 35
Signal Fund.............................................................................................. 36
Gas Tax Fund........................................................................................... 37
Sewer Fund.............................................................................................. 38
Capital Improvement Fund....................................................................... 39
TDA Grant Fund....................................................................................... 40
Urban County CDBG Fund....................................................................... 41
Measure B Fund....................................................................................... 42
Traffic Congestion Relief Fund................................................................. 43
Measure D Fund....................................................................................... 44
Sidewalk Repair Fund.............................................................................. 45
Independent Auditor's Report................................................................... 46
Authorized Positions Financial Section
Full- Time Positions.................................................................................... 47
Full- Time Positions: Monthly Salary Schedule.......................................... 48- 50
Goals and Objectives Section
Administration Department....................................................................... 51- 63
KCOM Department................................................................................... 64- 66
Public Works Department......................................................................... 67- 80
Recreation Department............................................................................ 81- 91
Police Department.................................................................................... 92- 101
Fire Department....................................................................................... 102- 107
CITY OF PIEDMONT
FY 2009- 10 BUDGET
CITY COUNCIL
Abe Friedman, Mayor
Dean Barbieri, Vice Mayor John Chiang, Councilmember
Margaret Fujioka, Councilmember Garrett Keating, Councilmember
Geoffrey L. Grote, City Administrator
Mark Bichsel Finance Director
Mark Delventhal Recreation Director
John M. Hunt III Acting Police Chief
Larry Rosenberg Public Works Director
John Speakman Fire Chief
Ann Swift City Clerk/ MIS Director
i
City Administrator’s Budget Message
OVERVIEW
Despite the general economic downturn I am able to propose a balanced budget for FY 09- 10
based on three key components: reduction of non- personnel expenditures, deferred funding of
reserves, and a projected increase in General Fund revenues. The combination of tightening the
city’s budgetary belt while taking advantage of new revenue strategies will offset the continuing
decline in real property transfer tax revenue and building permit and planning fees. My goal has
been to minimize the affect of our reduced circumstances by making cuts in areas with the least
impact on the public.
As a first step in expenditure reduction, the city council took preemptive action during the last
half of FY 08- 09 when it asked departments to avoid spending budgeted funds wherever
possible. Departments then estimated that they could save $ 450,000 by the end of
FY 08- 09. Reductions in FY 09- 10 of $ 191,009 ( in non- personnel operating costs) are 3.5%
when compared to last year. Offsetting the departmental cost reductions are mandatory
contractual salary and benefit obligations of $ 456,025 in the coming year. The net effect of the
future salary increases is to raise expenditures by $ 265,016 or 1.28% above the FY 08- 09 budget.
It should be noted that a substantial portion of the FY 09- 10 salary increases are contingent upon
the city receiving $ 1.8 million in real property transfer tax. Possible scenarios regarding this
issue are discussed in detail in the operating portion of this message.
Second, contrary to the city’s long- standing goal of saving some annual revenue for a variety of
future expenditures, I propose that no contributions be made in FY 09- 10 to either the Equipment
Replacement Fund or the Capital Improvement Fund, with the exception of the city’s
commitment to the Havens Playfield Project.
The final component of FY 09- 10 budget strategy is increased General Fund revenue. Alameda
County has projected 3- 4% growth in Piedmont’s assessed property valuation for the next fiscal
year. For budgetary purposes, I have used the 3% estimate or approximately $ 250,000 rather
than the optimistic projection of a 4% increase. I am also proposing that the city begin charging
fees for ambulance service transport, resulting in additional revenue of approximately $ 170,000.
With the adoption of this budget, the city would still have a projected $ 2.2 million in the General
Fund Reserve at the end of the fiscal year. In effect, the city has not yet dipped into its major
savings account in order to pay the bills. The city also has an additional $ 1.9 million in
designated unspent Capital Improvement Fund monies which provides a second tier of savings.
However, with an extremely lean operating margin, there will be no money available for new
programs or good ideas, no matter how attractive they may be.
ii
The great unknown at this time is the financial health of the State of California and its impact on
the City of Piedmont. It is possible that within a few months, the Governor of the State of
California will declare “ a severe state fiscal hardship” that allows the state to temporarily
suspend local government protections under Proposition 1A. If the State Legislature validates
the suspension with a two- thirds approval vote, the State could borrow up to 8% of total property
tax revenues of the City of Piedmont or approximately $ 700,000. Although the amount
borrowed must be repaid with interest “ no later than the end of the third fiscal year following the
fiscal year to which the reduction applies”, such an action would require severe and immediate
action to further curtail expenditures or to utilize reserves.
Because the City of Piedmont spends over 70% of its annual budget on personnel related costs, it
would not be possible to make significant further cost reductions without affecting salaries and
staffing. Some options which would be considered are:
 Delaying replacement of any open positions
 Layoffs in departments which have seen a reduction in workload
 Furloughs or mandatory days off for all employees
 Re- opening contracts with represented employees to modify salary agreements
 Freezing salaries for management and other non- represented employees
Such actions could have a serious impact on the city’s ability to continue the high service levels
which residents expect. For instance, although a one day per month furlough would save
approximately 5% of the monthly personnel budget, city hall might have to be closed because
furloughed employees would not be available to perform their regular duties.
Utilizing reserves is an option in the very short term. However, at the rate of $ 700,000 to $ 1
million per year ( the amount of State property tax reduction plus continued decline in other
property related revenues) the use of reserves could only be sustained for a year or two. The use
of reserves would also be contingent on the city’s belief that the State of California will be able
to repay cities at the end of the statutory loan period.
REVENUE
There has been a precipitous drop in Real Property Transfer Tax revenue. The drop in revenue
which began in FY 2007- 08 continues. The reduction in the number of homes sold in the City of
Piedmont has caused a current year projection of $ 1.8 million. For the coming fiscal year, that
figure drops to $ 1.7 million.
Number of Average Transfer Tax
Properties Sold Sales Price Revenue
2001/ 02 167 $ 1,028,775 $ 2,287,982
2002/ 03 171 $ 1,160,970 $ 2,493,530
2003/ 04 172 $ 1,350,377 $ 2,953,530
2004/ 05 150 $ 1,308,067 $ 2,468,321
2005/ 06 156 $ 1,678,389 $ 3,349,732
2006/ 07 158 $ 1,430,421 $ 2,930,086
2007/ 08 95 $ 1,486,625 $ 1,973,888
2008/ 09 thr April 15 71 $ 1,386,469 $ 1,253,931 thr April 15
iii
For FY 09- 10, we expect an overall increase in General Fund revenues of $ 300,850. This
increase in made up of the following categories:
Increase: Property tax revenue 249,350
Increase: Ambulance transport service charges 170,000
Decrease: Real property transfer tax revenue ( 101,000)
Decrease: all other general fund revenues ( 17,500)
Total increase 300,850
Given the difficult financial times, I am recommending that the city levy the full authorization of
$ 1,500,000 for the FY 09- 10 Municipal Services Tax. Even at the full authorization, revenue
from this source will be $ 50,000 less than the current fiscal year due to an anomaly between the
tax which expires on June 30 and the new tax which begins July 1, 2009.
OPERATING BUDGET
Operating expenditures for FY 09- 10 are expected to increase 1.28%.
The $ 456,025 in mandatory salary and benefit increases discussed in the Overview includes a
6% salary increase for public safety employees. These increases are contingent upon the city
realizing $ 1.8 million in real property transfer tax revenues for FY 08- 09 ( the worst case scenario
when these contracts were approved). There are several possible outcomes related to this issue.
 The worst case scenario for the city would be to “ just barely” receive $ 1.8 million in Real
Property Transfer Tax and then be asked to pay 6% salary increases. The city would then
be losing massive revenue and hit with substantial cost increases at the same time.
 The best case from the city’s point of view might be to actually fall below the $ 1.8
million threshold, perhaps reaching only $ 1.75 million in revenue but then being relieved
of the obligation to pay contractual increases. In such a case, the city would lose $ 50,000
in revenue but would avoid paying $ 180,000 in salary and benefit costs.
Non- personnel related costs will decrease by 3.52% in the coming year. Although most
reductions will not have an immediate impact on the public, some changes will be noticeable.
KCOM will not be able to take advantage of opportunities to film off- site programs which
require additional personnel. City celebrations which have been funded at a very high level will
be curtailed or eliminated. Departmental capital outlay costs have been limited to $ 30,000 in
total ($ 10,000 for Schoolmate’s equipment and $ 20,000 for solar radar vehicle speed display for
the police department).
The proposed FY 09- 10 budget projects library costs of $ 390,000. On June 30, 2008 the city’s
ten- year contract for library services with the City of Oakland expired. We have proposed to the
City of Oakland that our library contract be renewed at an annual 5% increase for each of the
iv
next five years, beginning in FY 08- 09. The budget documents estimate a cost of $ 375,000 in
FY 08- 09 and a cost of $ 390,000 in FY 09- 10.
CAPITAL BUDGET
Although the city would be unwise to take on any new projects or expenditures in these lean
times, it is obligated to fulfill past commitments. In FY 09- 10, the city must continue to set aside
its share of funding for the new Havens Athletic Field as promised to the Piedmont Unified
School District. I am proposing that the $ 400,000 commitment be paid using $ 200,000 from the
General Fund and $ 200,000 from the Capital Improvement Fund.
As noted in the budget summary, I do not believe that the city can contribute any new money in
the coming fiscal year to either the Equipment Replacement Fund or the Capital Improvement
Fund. The equipment replacement fund will have approximately $ 2,360,000 in reserves at the
end of FY 08- 09 and $ 2,300,000 at the end of FY 09- 10. The Capital Improvement Fund will
have a fund balance of $ 2,800,000, including the $ 200,000 contribution to the Havens Playfield
project. Although both of these funds will still have healthy balances at the end of FY 09- 10,
continued deferral of contributions coupled with yearly expenditures will affect the city’s ability
to replace equipment and care for its infrastructure at some point in the future.
SEWER FUND
Infiltration and Inflow Program
In 1986, the City of Piedmont and all other San Francisco Bay communities became part of a
Cease and Desist Order issued by the State of California regarding wet weather discharges and
sewer overflows. Of the city’s 22 sanitary sewer sub- basins, 9 were recommended for
rehabilitation under Piedmont’s Infiltration and Inflow Program.
Only one targeted sub- basin was rehabilitated in the 1990’ s. The remaining eight sub- basins
were divided into three phases. Phase I was completed in 2002. Phase II was completed in 2004
and Phase III was completed in June 2005. To date, the city has rehabilitated approximately
55% of all city sewer mains and the associated sewer service laterals within the public right- of-way.
Over the past two years, a fourth phase has been undertaken to rehabilitate the remaining 13 sub-basins.
It should be noted that the majority of the sewer mains within these sub- basins were built
before 1920, a significant factor in their need for rehabilitation. Harris & Associates designed
Phase IV at a cost of $ 260,000. The estimated cost for the project is $ 3.5 million. State Water
Resources Control Board ( SWRCB) has indicated that an agreement for a loan in that amount
should be approved by July 2009 at the rate of 1.5% over the 20 year life of the loan.
v
Emergency Repairs
In preparation for the Phase IV project, the city conducted video inspections of all the sewer
lines in the remaining nine sub- basins in Piedmont. However, the video tapes also showed a
large number of serious defects including collapsed pipes, large holes, severe offset joints, etc.
which needed immediate attention. To date, approximately $ 1.5 million has been spent on these
emergency repairs. Based on video review, there are still lines with serious defects that will need
to be replaced prior to commencing Phase IV. The projected additional cost for these repairs in
the coming year is $ 500,000. Completion of this work will prevent future sanitary sewer
overflows and protect both public safety and the environment. It should be noted that pipes
which have been replaced as part of the emergency repair program will not have to be replaced
again during Phase IV.
Sewer Fund Status
Over the past two years, there has been a significant reduction in the Sewer Fund balance. There
are two primary causes: collection of less than the maximum revenue authorized under the
Sewer Tax and a 300% increase in emergency repairs. As of June 30, 2009, the balance in this
fund will be $ 1.14 million.
2006- 07 2007- 08 2008- 09
Beginning Fund Balance $ 2,192,834 $ 2,506,507 $ 2,221,890
Revenues
Interest $ 115,186 $ 111,676 $ 70,000
Sewer Service Charges 1,742,853 1,746,076 1,800,000
Transfer in from general fund 100,000
Subtotal - Revenues 1,958,038 1,857,752 1,870,000
Expenditures
Operating costs $ 795,000 $ 805,000 $ 950,000
Emergency repairs 349,735 676,095 1,063,670
TV: sewer lines 82,474 213,236
Sewer Equipment Maintenance 7,407 33,553 60,000
Purchase of sewer equipment 180,000
Sewer Rehabilitation: Phase IV 44,590 97,612 35,460
Debt Services 447,634 447,635 447,634
Sub- total Expenditures $ 1,644,366 $ 2,142,369 $ 2,950,000
Excess of Revenues over Expenditures 313,673 ( 284,617) ( 1,080,000)
Ending Fund Balance $ 2,506,507 $ 2,221,890 $ 1,141,890
vi
In order to maintain the fiscal condition of this fund, I am recommending that the Sewer Service
Fee be established at its maximum rate for FY 09- 10, generating approximately $ 2.1 million in
revenue. It should be noted, however, that the combination of projected operating costs
($ 950,000), debt service ($ 450,000) and further emergency repairs ($ 600,000) in FY 09- 10 will
consume all revenue raised and leave the Sewer Fund at a $ 1.1 million balance at the end of the
next fiscal year. There will be no funds available for Phase IV rehabilitation and it is expected
that this will be funded entirely from loan proceeds from the State of California. Should these
funds not be available from the State, Phase IV would have to be delayed.
I look forward to working with the City Council and the community during the next two months
to create a final budget for FY 2009- 10.
As always, I would like to express my appreciation to all department heads and staff who worked
to prepare this budget proposal for the City of Piedmont, especially the City Finance Director
Mark Bichsel and his staff.
Geoffrey L. Grote
City Administrator
Current Actual Adopted Budget
Budget Expenditures Budget %
Expenditures: 2008- 09 2008- 09 2009- 10 Change
Administration 2,224,170 2,138,512 2,206,249 - 0.81%
Public Works 4,104,541 3,869,955 4,050,401 - 1.32%
Recreation 2,449,975 2,391,519 2,507,896 2.36%
Police 5,161,473 4,944,160 4,867,904 - 5.69%
Fire 5,056,795 4,935,097 5,009,623 - 0.93%
Non- Departmental 390,000 380,401 410,677 5.30%
TOTAL General Fund 19,386,954 18,659,644 19,052,752 - 1.72%
Schoolmates Fund 736,700 758,980 741,001 0.58%
Workers Compensation Fund 405,000 374,027 405,000 0.00%
Liability Insurance Fund 390,000 326,365 390,000 0.00%
TOTAL Operating Expenditures 20,918,654 20,119,016 20,588,753 - 1.58%
Current Actual Adopted Budget
Budget Expenditures Budget %
Expenditures: 2008- 09 2008- 09 2009- 10 Change
Equipment Replacement Fund 625,265 758,353 139,000 - 77.77%
Signal @ Grand, Arroyo, Rose Fund 276,175 189,798 0 - 100.00%
Gas Tax Fund 0 0 0 0.00%
Sewer Fund 3,000,000 2,013,698 1,220,000 - 59.33%
Capital Improvement Fund 3,901,082 979,338 400,000 - 89.75%
TDA Fund 0 0 0 0.00%
Urban County CDBG Fund 129,042 0 0 - 100.00%
Measure B - Alameda Co. Sales Tax Fund 135,000 125,793 500,000 270.37%
Traffic Congestion Relief Fund 0 0 0 0.00%
Measure D Fund 75,000 22,680 90,000 20.00%
Sidewalk Repair Fund 30,000 15,000 30,000 0.00%
Facility Maintenance Fund 364,183 57,871 0 0.00%
Alameda County CMA 0 0 0 0.00%
Proposition 1B 400,000 400,000 0 0.00%
TOTAL Capital Projects 8,935,747 4,562,530 2,379,000 - 73.38%
Grand Total 29,854,400 24,681,546 22,967,753 - 23.07%
Fiscal Year 2009- 10
OPERATING BUDGET
CAPITAL IMPROVEMENT BUDGET
CITY OF PIEDMONT
Budget Summary
1
FUND USES Difference
Approved Actual % $
EXPENDITURES 2009- 10 2008- 09
Administration 2,206,250 2,138,512 3.17% 67,738
Public Works 4,050,401 3,869,955 4.66% 180,446
Recreation 2,507,896 2,391,519 4.87% 116,378
Police 4,867,904 4,944,160 - 1.54% ( 76,256)
Fire 5,009,623 4,935,097 1.51% 74,526
Non- Departmental 410,677 380,401 7.96% 30,276
TOTAL Expenditures 19,052,753 18,659,644 2.11% 393,108
TRANSFER OUT:
Workers Compensation Fund 400,000 375,000 6.67% 25,000
Liability Insurance Fund 400,000 330,000 21.21% 70,000
Equipment Replacement Fund 0 50,000 - 100.00% ( 50,000)
Capital Improvement Fund 200,000 857,817 - 76.69% ( 657,817)
Facility Maintenance 100,000 100,000 0.00% 0
Piedmont Hills Undergrouding: Hampton 0 0 0.00% 0
PERS Medical Fund 100,000 75,000 33.33% 25,000
TOTAL Transfer Out 1,200,000 1,787,817 - 32.88% ( 587,817)
TOTAL Expenditures/ Transfer Out 20,252,753 20,447,462 - 0.95% ( 194,709)
FUND SOURCES
Approved Actual % $
REVENUE 2009- 10 2008- 09
Property Tax 8,353,000 8,987,590 - 7.06% ( 634,590)
Other Taxes and Franchises 5,475,300 5,504,503 - 0.53% ( 29,203)
Licenses and Permits 320,000 356,267 - 10.18% ( 36,267)
Use of Money and Property 480,000 533,138 - 9.97% ( 53,138)
Revenue from Other Agencies 1,160,000 1,238,098 - 6.31% ( 78,098)
Charges for Current Services 2,365,000 2,289,264 3.31% 75,736
Other 55,000 66,132 - 16.83% ( 11,132)
TOTAL Revenue 18,208,300 18,974,992 - 4.04% ( 766,692)
TRANSFER IN:
Private Contribution Fund 25,000 141,524 0.00% ( 116,524)
Traffic Safety Fund 80,000 80,000 0.00% 0
State Gas Tax Fund 480,000 100,000 0.00% 380,000
Sewer Fund 950,000 1,000,000 - 5.00% ( 50,000)
Measure D Fund 30,000 40,000 - 25.00% ( 10,000)
Schoolmates Program Fund 52,500 50,000 5.00% 2,500
TOTAL Transfer In 1,617,500 1,411,524 14.59% 205,976
TOTAL Revenue/ Transfer In 19,825,800 20,386,517 - 2.75% ( 560,717)
Excess: Revenues over Expenditures ( 426,953) ( 60,945)
Beginning Fund Balance: 2,715,526 2,776,471
Estimated Ending Fund Balance: 2,288,574 2,715,526
Difference
CITY OF PIEDMONT
General Fund Budget Summary
Expenditures & Sources
Fiscal Year 2009- 10
2
Estimated
FY 05/ 06 FY 06/ 07 FY 07/ 08 FY 08/ 09 FY 09/ 10
General Fund Beginning Balance $ 3,385,691 $ 5,053,075 $ 3,169,794 $ 2,776,470 $ 2,715,529
Revenues
Property Taxes $ 7,559,803 $ 8,218,211 $ 8,702,213 $ 8,987,590 $ 8,353,000
Real Property Transfer Tax 3,349,732 2,930,086 1,973,888 1,711,739 1,700,000
Parcel Tax 1,014,547 816,594 0 1,529,172 1,500,000
Other Taxes and Franchises 2,005,265 2,095,866 2,327,659 2,263,593 2,275,300
License and Permits 394,087 443,277 446,803 356,267 320,000
Revenue from Use of Money or Property 612,843 736,223 624,147 533,138 480,000
Revenue from Other Agencies 1,185,704 1,231,630 1,184,233 1,238,098 1,160,000
Charges for Current Services 2,009,514 2,064,285 2,265,718 2,289,264 2,365,000
Other Revenue 41,988 ( 27,383) 54,943 66,132 55,000
$ 18,173,483 $ 18,508,789 $ 17,579,604 $ 18,974,992 $ 18,208,300
Operating Transfers in
Reimbursement from sewer fund $ 675,470 $ 795,000 $ 805,000 $ 1,000,000 $ 950,000
Traffic safety ticket revenue 95,000 50,000 60,000 80,000 80,000
Reimbursement from schoolmates fund 41,869 43,869 46,160 50,000 52,500
Revenues from private contribution fund 20,095 6,880 130,000 25,000 25,000
State gas tax supplement for public works 285,000 0 300,000 100,000 480,000
Measure D reimbursement 26,846 45,000 102,614 40,000 30,000
$ 1,144,280 $ 940,749 $ 1,443,774 $ 1,295,000 $ 1,617,500
Total income $ 19,317,763 $ 19,449,538 $ 19,023,378 $ 20,269,992 $ 19,825,800
Expenditures
Administration $ 1,691,347 $ 1,882,919 $ 2,212,342 $ 2,138,511 $ 2,206,249
Public Works 3,387,181 3,716,199 3,908,118 3,869,955 4,050,401
Recreation 2,225,059 2,312,784 2,447,830 2,391,517 2,507,896
Police 3,729,080 3,952,665 4,319,664 4,944,161 4,867,904
Fire 3,827,379 3,992,072 4,202,224 4,935,095 5,009,624
$ 14,860,046 $ 15,856,639 $ 17,090,178 $ 18,279,239 $ 18,642,076
Operating transfers- out
Library $ 303,578 $ 332,169 $ 350,471 $ 375,000 $ 395,000
Unemployment insurance 19,021 14,800 14,045 5,401 15,677
Workers compensation 349,737 370,000 340,290 375,000 400,000
Liability insurance 294,107 325,000 334,850 330,000 400,000
Facility maintenance 0 0 0 100,000 100,000
PERS medical 175,000 175,000 175,000 75,000 100,000
$ 1,141,443 $ 1,216,969 $ 1,214,656 $ 1,260,401 $ 1,410,677
Total expenditures and transfers- out $ 16,001,489 $ 17,073,608 $ 18,304,834 $ 19,539,640 $ 20,052,753
Operating net income $ 3,316,274 $ 2,375,930 $ 718,544 $ 730,352 ($ 226,953)
Capital transfer- out
Capital improvement fund 1,128,433 3,222,080 436,868 596,293 200,000
Piedmont Hills Undergrounding: Hampton 145,000 0
Sewer fund 100,000 0 0 0
Equipment replacement fund 520,457 937,131 675,000 50,000 0
Total capital transfers 1,648,890 4,259,211 1,111,868 791,293 200,000
Net income after capital transfers $ 1,667,384 ($ 1,883,281) ($ 393,324) ($ 60,941) ($ 426,953)
General Fund Ending Fund Balance $ 5,053,075 $ 3,169,794 $ 2,776,470 $ 2,715,529 $ 2,288,577
Fund balance as % of expenditures 34.00% 19.99% 16.25% 14.86% 12.28%
2- a
Approved
Budget % of
2009- 10 Budget
Administration ( Total) 2,206,249 10.89%
Personal Services 1,460,999 7.21%
Maintenance & Operations 745,250 3.68%
Capital Outlay 0 0.00%
Public Works ( Total) 4,050,401 20.00%
Personal Services 2,487,599 12.28%
Maintenance & Operations 1,562,802 7.72%
Capital Outlay 0 0.00%
Recreation ( Total) 2,507,896 12.38%
Personal Services 1,706,136 8.42%
Maintenance & Operations 801,760 3.96%
Capital Outlay 0 0.00%
Police ( Total) 4,867,904 24.04%
Personal Services 4,376,904 21.61%
Maintenance & Operations 491,000 2.42%
Capital Outlay 0 0.00%
Fire ( Total) 5,009,623 24.74%
Personal Services 4,759,258 23.50%
Maintenance & Operations 250,365 1.24%
Capital Outlay 0 0.00%
Non- Departmental ( Total) 410,677 2.03%
Transfer Out ( Total) 1,200,000 5.93%
General Fund: Expenditures/ Transfers Out 20,252,753 100.00%
CITY OF PIEDMONT
General Fund Budget Summary
Fiscal Year 2009- 10
3
CITY OF PIEDMONT
GENERAL FUND
APPROVED EXPENDITURES AND TRANSFERS 2009- 10
RECREATION
12%
FIRE
25%
POLICE
24%
PUBLIC WORKS
20%
TRANSFER OUT
6%
ADMINISTRATION
11%
NON- DEPARTMENTAL
2%
TRANSFER OUT
PERS MEDICAL
FUND
8%
EQUIPMENT
REPLACEMENT
FUND
0%
LIABILITY
INSURANCE FUND
33%
WORKERS'
COMPENSATION
FUND
34%
CAPITAL
IMPROVEMENT
FUND
17%
Facility
Maintenance
8%
4
2008- 09 2008- 09 Appropriation
Adopted Budget Revised Budget Increase
101
Administration 400 2,011,480 2,011,480 -
KCOM 401 212,690 212,690 -
2,224,170 2,224,170 -
Public Works 402 4,098,141 4,104,541 6,400
Recreation 404 2,236,710 2,263,710 27,000
Community Hall 405 109,240 117,240 8,000
Veterans' Hall 406 65,025 69,025 4,000
Recreation Total 2,410,975 2,449,975 39,000
Police 408 5,121,104 5,161,473 40,369
Firefighters 411 4,500,266 4,634,950 134,684
Paramedics 412 411,845 421,845 10,000
Fire Total 4,912,111 5,056,795 144,684
Non- Departmental 419 390,000 390,000 -
General Fund Total 19,156,501 19,386,954 230,453
Workers' Compensation 105 405,000 405,000 -
Liability Insurance 108 390,000 390,000 -
Equipment Replacement 110 140,316 140,316 -
Equip. Replac. Prior Yrs. Carryover 110 484,949 484,949
Equipment Replacement Total 110 625,265 625,265 -
Schoolmates 114 729,200 736,700 7,500
Signal @ Grand, Arroyo, Rose 120 276,175 276,175
Sewer 124 3,000,000 3,000,000 -
Capital Improvement 127 505,000 682,518 256,293
CIP Prior Yrs. Carryover 127 3,218,564 3,218,564 ( 78,775)
CIP Total 127 3,723,564 3,901,082 177,518
TDA 128 - -
CDBG 129 129,042 129,042 -
Measure B Sales Tax 131 135,000 135,000
Measure D 134 75,000 75,000
Sidewalk Repair 135 30,000 30,000 -
Facilities Maintenance 137 100,000 100,000
Facilities Maintenance Prior Yrs. Ca 137 264,183 264,183
Facilities Maintenance 137 364,183 364,183
Proposition 1B 138 400,000 400,000
-
Total Other Funds 10,282,429 10,467,447 185,018
Grand Total 29,438,930 29,854,401 415,471
City of Piedmont
FY 2008- 09 Appropriation Increases
Through June 30, 2009
5
FY 2008- 09
Appropriation
Department Resolution # Account # Increase
Admin: 400
Public Works: 402
Environmental Task Force consultin 40- 156 101- 0402- 059- 009 $ 6,400
Total $ 6,400
Recreation: 404
Community Hall Part- time Salaries 54- 09 101- 0405- 010- 002 8,000 General Fund
Veterans Hall Part- time Salaries 54- 09 101- 0406- 010- 002 4,000 General Fund
Contract Service 54- 09 101- 0404- 054 27,000 General Fund
$ 39,000
Police: 408
Overtime Salaries 01- 09 101- 0408- 010- 003 25,000 COPS Grant
Overtime Salaries 54- 09 101- 0408- 010- 003 4,650 General Fund
Overtime Salaries 54- 09 101- 0408- 010- 003 1,140
Parttime Salaries 54- 09 101- 0408- 010- 002 ( 24,800)
Overtime Salaries 54- 09 101- 0408- 010- 003 24,800
Auto Expense 54- 09 101- 0408- 053- 001 8,079 General Fund
Canine Training 54- 09 101- 0408- 031- 003 1,500 General Fund
Total Police $ 40,369
Fire: 411 and 412
Contract Services 77- 08 101- 0411- 054- 001 ($ 10,316)
Medical Suplies 18- 09 101- 0412- 051- 001 $ 10,000
Overtime Salaries 54- 09 101- 0411- 010- 003 $ 145,000
Total $ 144,684
Total Fire $ 144,684
Fund 114
Schoolmates Supplies and Materials 54- 09 114- 0415- 051- 001 7,500
Total Fund 114 $ 7,500
Fund 127
Corp Yard Above- Ground Fuel Tank 127- 0432- 016- 000 ($ 6,197)
Police Department Restroom Renovations 127- 0433- 012- 000 ($ 8,077)
KCOM Upgrade 127- 0433- 025- 000 ($ 50,000)
Beach Childrens Play Area 127- 0433- 038- 000 ($ 14,501)
BLAIR PARK STUDY 4- 09 127- 0432- 004- 000 ($ 10,000)
Coaches/ Blair EIR 4- 09 127- 0434- 034- 000 $ 10,000
Fire Department Kitchen Renovation 77- 08 127- 0433- 021- 000 $ 10,316 General Fund
Fire Department Kitchen Renovation 8- 09 127- 0433- 021- 000 $ 10,977 General Fund
GEOTECH ET AL 3- 09 127- 0432- 004- 001 $ 165,000 Private Contribution
Coaches/ Blair EIR 95- 08 127- 0434- 034- 000 $ 70,000 General Fund
Total Fund 127 $ 177,518
Total FY 2008- 09 Appropriation Increases $ 415,471 -
Appropriation Increases by City Council Resolution
6
6/ 30/ 2002 6/ 30/ 2003 6/ 30/ 2004 6/ 30/ 2005 6/ 30/ 2006 6/ 30/ 2007 6/ 30/ 2008 6/ 30/ 2009 6/ 30/ 2010
Actual Actual Actual Actual Actual Actual Actual Actual Estimated
Fund Fund Fund Fund Fund Fund Fund Fund Fund
Fund Balance Balance Balance Balance Balance Balance Balance Balance Balance
General 1,799,938 2,962,305 3,353,544 3,385,691 5,053,075 3,169,794 2,776,471 2,715,526 2,288,574
Private Contribution 67,459 46,894 166,834 46,654 57,014 68,751 88,098 205,774 188,274
Workers Compensation 74,965 74,965 96,966 198,810 222,584 554,855 734,856 735,829 730,829
Traffic Safety 7,824 6,902 0 0 176 6,755 554 4,676 4,676
Beautification 0 100 100 100 100 100 100 100 0
Liability Insurance 320,839 258,328 259,811 316,423 316,422 337,162 310,938 314,573 324,573
Equipment Replacement 1,265,659 1,128,841 1,571,261 1,868,517 1,974,604 2,711,464 2,866,770 2,213,505 2,144,505
Schoolmates Fund Program 400,991 404,322 450,415 479,540 513,291 523,373 477,155 441,796 440,295
Abandoned Vehicle 44,048 38,092 42,483 47,037 51,514 55,999 61,638 64,842 69,542
Signal @ Grand, Arroyo 0 0 0 0 0 0 0 9,057 9,057
Gas Tax 26,900 46,020 261,389 475,775 49,892 258,442 163,137 250,738 3,739
Sewer 255,373 1,175,571 1,767,760 2,435,898 2,192,836 2,506,507 2,221,890 1,062,651 1,062,651
Capital Improvement 580,266 264,725 239,573 1,191,908 1,678,199 3,902,469 3,084,229 2,962,708 2,762,708
Urban County CDBG 5,688 0 0 0 0 0 0 90,000 90,000
Measure B Sales Tax 0 30,005 95,928 111,187 22,235 160,572 186,701 410,886 355,301
Traffic Congestion Relief 0 0 0 0 49,657 0 0 71,551 51,551
Measure D 73,858 88,471 152,926 208,729 195,550 218,571 120,250 145,504 114,404
Sidewalk Repair 71,152 57,327 75,261 73,081 66,785 72,374 78,977 67,227 67,227
Facilities Maintenance 0 0 0 0 0 0 264,183 306,312 406,312
Piedmont Hills: Hampton 0 0 0 0 0 0 0 0
Proposition 1B 0 0 0 0 0 0 400,000 0 0
Alameda County CMA 0 0 0 0 0 0 0 0
PERS Medical 312,187 445,436 628,591 819,597 1,029,749 1,262,818 1,498,309 1,606,308 1,746,308
TOTAL 5,342,363 7,028,304 9,162,841 11,658,946 13,475,634 15,810,006 15,334,256 13,679,561 12,860,524
CITY OF PIEDMONT
Fund Balance Summary
Fiscal Years 2001- 2010
7
CITY OF PIEDMONT
Estimated Fund Balance Detail
Based on Estimated Revenues and Expenditures
Period Ending June 30, 2009
7/ 1/ 2008 6/ 30/ 2009
Actual 2008- 09 2008- 09 Actual
Fund Actual Actual Transfer Transfer Fund
Fund Balance Revenue Expenditures In Out Balance
General 2,776,471 18,974,992 18,659,644 1,295,000 1,671,293 2,715,526
Private Contribution 88,098 259,200 0 141,524 205,774
Workers Compensation 734,856 0 374,027 375,000 735,829
Traffic Safety 554 84,122 0 80,000 4,676
Beautification 100 0 0 100
Liability Insurance 310,938 0 326,365 330,000 314,573
Equipment Replacement 2,866,770 55,088 758,353 50,000 2,213,505
Schoolmates Program 477,155 773,620 758,980 50,000 441,796
Abandoned Vehicle 61,638 3,204 0 64,842
Signal @ Grand, Arroyo 0 198,855 189,798 9,057
Gas Tax 163,137 187,601 0 100,000 250,738
Sewer 2,221,890 1,854,459 2,013,698 1,000,000 1,062,651
Capital Improvement 3,084,229 0 979,338 857,817 2,962,708
TDA Grant 0 0 0 0
Urban County CDBG 0 90,000 0 90,000
Measure B Sales Tax 186,701 349,977 125,793 410,886
Traffic Congestion Relief 0 71,551 0 71,551
Measure D 120,250 87,934 22,680 40,000 145,504
Sidewalk Repair 78,977 3,250 15,000 67,227
Facilities Maintenance 264,183 0 57,871 100,000 306,312
Proposition 1B 400,000 0 400,000 0
Alameda County CMA 0 0 0 0
PERS Medical 1,498,309 32,999 0 75,000 1,606,308
TOTAL 15,334,255 23,026,851 24,681,546 3,082,817 3,082,817 13,679,561
8
CITY OF PIEDMONT
Estimated Fund Balance Detail
Based on Estimated Revenues and Expenditures
Period Ending June 30, 2010
07/ 01/ 09 6/ 30/ 2010
Actual 2009- 10 2009- 10 Estimated
Fund Estimated Estimated Transfer Transfer Fund
Fund Balance Revenue Expenditures In Out Balance
General 2,715,526 18,208,300 19,052,752 1,617,500 1,200,000 2,288,574
Private Contribution 205,774 7,500 0 25,000 188,274
Workers Compensation 735,829 0 405,000 400,000 730,829
Traffic Safety 4,676 80,000 0 80,000 4,676
Beautification 100 0 100 0
Liability Insurance 314,573 0 390,000 400,000 324,573
Equipment Replacement 2,213,505 70,000 139,000 2,144,505
Schoolmates Program 441,796 792,000 741,001 52,500 440,295
Abandoned Vehicle 64,842 4,700 0 69,542
Signal @ Grand, Arroyo 9,057 0 0 9,057
Gas Tax 250,738 213,001 0 20,000 480,000 3,739
Sewer 1,062,651 2,170,000 1,220,000 950,000 1,062,651
Capital Improvement 2,962,708 0 400,000 200,000 2,762,708
Urban County CDBG 90,000 0 0 90,000
Measure B Sales Tax 410,886 345,415 500,000 99,000 355,301
Traffic Congestion Relief 71,551 0 0 20,000 51,551
Measure D 145,504 88,900 90,000 30,000 114,404
Sidewalk Repair 67,227 30,000 30,000 67,227
Facilities Maintenance 306,312 0 0 100,000 406,312
Alameda County CMA 0 99,000 0 99,000 0
PERS Medical 1,606,308 40,000 0 100,000 1,746,308
TOTAL 13,679,561 22,148,816 22,967,852 2,936,500 2,936,500 12,860,524
9
Actual Actual Actual Estimated
Revenue Revenue Revenue Revenue
PROPERTY TAXES 2006- 07 2007- 08 2008- 09 2009- 10
Property Tax - Secured 7,279,112 7,883,839 8,277,083 7,700,000
Property Tax - Unsecured 425,814 422,822 492,696 500,000
Delinquent Taxes & Penalties 4,104 7,811 5,547 3,000
Supplemental Assessment 509,181 387,741 212,265 150,000
TOTAL Property Taxes 8,218,211 8,702,213 8,987,590 8,353,000
OTHER TAXES & FRANCHISES
Other Taxes
Sales & Use Tax 186,598 188,872 171,023 175,000
Real Property Transfer Tax 2,930,086 1,973,888 1,711,739 1,700,000
Business License Tax 354,567 360,338 434,510 380,000
Parcel Tax: Measure W 816,594 0 1,529,172 1,500,000
TOTAL Other Taxes 4,287,845 2,523,098 3,846,443 3,755,000
Franchises
Pacific Gas & Electric 78,634 77,736 79,516 80,000
Waste Management/ Republic 72,050 177,486 145,860 150,000
Cable Television / Comcast 136,331 150,348 141,542 150,000
TOTAL Franchises 287,015 405,570 366,919 380,000
Utility Users Tax
Gas & Electric 804,600 836,721 769,442 820,000
Telephone 417,800 490,872 476,553 475,000
Water 45,286 45,286 45,145 45,300
TOTAL Utility Users Tax 1,267,686 1,372,879 1,291,141 1,340,300
TOTAL Other Taxes & Franchises 5,842,546 4,301,547 5,504,503 5,475,300
LICENSES & PERMITS
Dog License 20,375 17,593 18,310 15,000
Building Permits 396,072 407,591 306,338 280,000
Other Permits 22,275 17,124 21,555 20,000
TOTAL Licenses & Permits 438,722 442,308 346,203 315,000
FINES & FORFEITURES
Licenses & Permits/ Fines & Penalties 4,555 4,495 10,064 5,000
TOTAL Fines & Forfeitures 4,555 4,495 10,064 5,000
REVENUE FROM USE OF MONEY OR PROPERTY
Interest Earnings 382,381 305,733 145,908 150,000
Community Hall Rental 197,270 171,443 244,922 200,000
Veterans' Building 72,398 75,795 76,856 60,000
Other Rentals 84,173 71,177 65,452 70,000
TOTAL Revenue from Use of Money or Property 736,222 624,148 533,138 480,000
Fiscal Year 2009- 10
CITY OF PIEDMONT
General Fund Revenue Analysis
10
Actual Actual Actual Estimated
Revenue Revenue Revenue Revenue
REVENUE FROM OTHER AGENCIES 2006- 07 2007- 08 2008- 09 2009- 10
State of California
Motor Vehicle License Fees 808,573 842,068 865,346 890,000
Homeowner's Property Tax Relief 81,661 80,114 79,729 80,000
Off Highway Vehicle Fee 0 0 0 0
POST Fund 4,809 7,692 6,738 10,000
1/ 2 Cent Sales Tax ( Public Safety) 76,765 75,533 69,151 70,000
COPS Grant 100,000 111,317 52,047 0
Mandated Costs/ State and County Grants 90,157 - 2,160 95,639 10,000
TOTAL State of California 1,161,965 1,114,569 1,168,650 1,060,000
County of Alameda- FRALS 30,000
County Paramedic Tax 69,665 69,665 69,448 70,000
TOTAL County of Alameda 69,665 69,665 69,448 100,000
TOTAL Revenue from Other Agencies 1,231,630 1,184,234 1,238,098 1,160,000
CHARGES FOR CURRENT SERVICES
Planning Fees 289,565 266,884 206,688 200,000
Plan Check Fees 233,714 249,365 180,236 180,000
Emeryville Animal Control 50,000 50,000 55,000 60,000
Ambulance Service Charges 30,207 30,529 33,921 200,000
Recreation 1,442,578 1,649,348 1,786,124 1,700,000
Other 18,221 19,592 27,296 25,000
TOTAL Charges for Current Services 2,064,285 2,265,718 2,289,264 2,365,000
OTHER REVENUE
Sale of Property 32,872 218 29,147 20,000
Other Revenue - 60,255 54,725 36,985 35,000
TOTAL Other Revenue - 27,383 54,943 66,132 55,000
TOTAL GENERAL FUND REVENUE 18,508,788 17,579,606 18,974,992 18,208,300
11
Actual Actual Actual Estimated
Revenue Revenue Revenue Revenue
103 - PRIVATE CONTRIBUTION FUND 2006- 07 2007- 08 2008- 09 2009- 10
Canine 2,500 7,000 9,000 7,500
Miscellaneous 131,542 142,347 250,200 0
TOTAL 134,042 149,347 259,200 7,500
105 - WORKERS' COMPENSATION FUND
TOTAL 0 0 0 0
106 - TRAFFIC SAFETY FUND
TOTAL 56,579 53,799 84,122 80,000
108 - LIABILITY INSURANCE FUND
Equity Allocation 0 0 0 0
TOTAL 0 0 0 0
110 - EQUIPMENT REPLACEMENT FUND
Interest 108,579 119,259 55,088 70,000
TOTAL 108,579 119,259 55,088 70,000
114 - SCHOOLMATES PROGRAM FUND
Interest Income 25,553 22,639 10,553 12,000
Schoolmates Fees 720,628 686,396 763,067 780,000
TOTAL 746,181 709,035 773,620 792,000
119- ABANDONED VEHICLE ABATEMENT FUND 4,485 5,639 3,204 4,700
TOTAL 4,485 5,639 3,204 4,700
120- SIGNAL @ GRAND, ARROYO, ROSE FUND
Congestion Management Agency Grant 0 0 198,855 0
Transportation for Clean Air Funds ( TFCA) 0 0 0 0
TOTAL 0 0 198,855 0
121 - 2106 GAS TAX FUND
Allocation 47,599 46,386 43,324 50,000
TOTAL 47,599 46,386 43,324 50,000
122 - 2107 GAS TAX FUND
Allocation 90,351 88,954 80,700 90,000
Interest 1 1 0 1
2107.5 Allocation 3,000 3,000 3,000 3,000
State Grant 0 0 0 0
TOTAL 93,352 91,955 83,700 93,001
Fiscal Year 2009- 10
CITY OF PIEDMONT
Other Funds Revenue Analysis
12
Actual Actual Actual Estimated
Revenue Revenue Revenue Revenue
124 - SEWER FUND 2006- 07 2007- 08 2008- 09 2009- 10
Sewer Service Charges 1,742,853 1,746,076 1,808,081 2,100,000
Interest 115,186 111,676 46,378 70,000
Other: Sewer Loan 0 0 0 0
TOTAL 1,858,039 1,857,752 1,854,459 2,170,000
127 - CAPITAL IMPROVEMENT FUND
State Park Bond Funding 0 0 0 0
Piedmont Soccer/ Baseball/ Softball/ Other 0 0 0 0
TOTAL 0 0 0 0
128 - TDA GRANT FUND
Allocation 0 0
TOTAL 0 0 0 0
129 - URBAN COUNTY CDBG FUND
TOTAL 0 0 90,000 0
131 - MEASURE B SALES TAX FUND
Allocation 396,006 405,271 349,977 345,415
TOTAL 396,006 405,271 349,977 345,415
132 - TRAFFIC CONGESTION RELIEF FUND
Allocation 82,439 0 71,551 0
TOTAL 82,439 0 71,551 0
133 - 2105 GAS TAX FUND
Allocation 67,601 66,355 60,576 70,000
TOTAL 67,601 66,355 60,576 70,000
134 - MEASURE D FUND
Measure D Allocation/ Mitigation Fees/ Interest 70,705 105,314 82,683 83,700
Recycling Funds 11,311 11,104 5,251 5,200
TOTAL 82,016 116,418 87,934 88,900
135 - SIDEWALK REPAIR FUND 25,948 31,556 3,250 30,000
TOTAL 25,948 31,556 3,250 30,000
137 - FACILITIES MAINTENANCE FUND 0 0 0 0
TOTAL 0 0 0 0
138 - PROPOSITION 1 B FUND 0 400,000 0 0
TOTAL 0 400,000 0 0
140 - PERS MEDICAL FUND ( Interest Earnings) 58,069 60,491 32,999 40,000
TOTAL 58,069 60,491 32,999 40,000
142 - ALAMEDA COUNTY CMA 0 0 0 99,000
TOTAL 0 0 0 99,000
TOTAL REVENUE - OTHER FUNDS 3,760,934 4,113,262 4,051,858 3,940,517
TOTAL REVENUE - ALL FUNDS 22,269,722 21,692,868 23,026,850 22,148,817
13
CITY OF PIEDMONT
GENERAL FUND
ESTIMATED REVENUES AND TRANSFERS 2009- 10
TRANSFER IN
8.0%
OTHER TAXES &
FRANCHISES
19.0%
REAL PROPERTY
TRANSFER TAX
9.0%
OTHER REVENUE
0.0%
PROPERTY TAXES
42.0%
REVENUE FROM USE OF
MONEY OR PROPERTY
2.0%
REVENUE FROM OTHER
AGENCIES
6.0%
CHARGES FOR CURRENT
SERVICES
12.0%
LICENSES & PERMITS
2.0%
TRANSFER IN
State Gas
Tax Fund
30%
Sewer Fund
58%
Traffic Safety
Fund
5%
Schoolmates
Program
Fund
3%
Measure D
Fund
2%
Private
Contribution
Fund
2%
14
1999- 00 2000- 01 2001- 02 2002- 03 2003- 04
July 153,122 159,760 156,652 363,361 219,774
August 183,496 232,702 231,741 237,435 206,288
September 109,054 248,885 188,456 98,262 123,120
October 100,661 302,710 161,321 236,221 305,313
November 252,803 134,092 114,377 201,317 159,652
December 224,322 66,274 87,870 181,677 288,446
Sub- total 1,023,458 1,144,423 940,417 1,318,273 1,302,592
January 103,770 52,990 159,885 187,407 365,132
February 114,989 43,992 45,993 131,770 91,475
March 116,854 121,459 145,094 177,646 152,032
April 227,324 139,237 224,721 266,970 277,547
May 415,967 165,512 428,462 172,693 428,650
June 203,017 221,034 343,410 239,046 336,103
Sub- total 1,181,920 744,224 1,347,565 1,175,532 1,650,937
Total 2,205,378 1,888,647 2,287,982 2,493,805 2,953,530
2004- 05 2005- 06 2006- 07 2007- 08 2008- 09
July 380,943 350,754 246,436 184,145 214,942
August 250,088 332,243 219,965 214,569 130,553
September 107,121 337,117 305,677 33,554 267,657
October 250,867 178,518 204,390 373,655 127,836
November 129,614 339,619 123,055 203,380 53,825
December 233,673 254,845 256,447 32,204 87,146
Sub- total 1,352,305 1,793,096 1,355,970 1,041,506 881,958
January 87,387 108,068 93,428 15,014 68,776
February 98,496 144,701 142,414 120,430 131,690
March 232,786 250,486 269,060 154,606 101,260
April 174,234 135,403 226,403 74,049 142,345
May 211,240 223,138 455,832 330,241 120,247
June 311,875 694,840 386,983 238,043 265,462
Sub- total 1,116,016 1,556,636 1,574,119 932,382 829,780
Total 2,468,321 3,349,732 2,930,089 1,973,888 1,711,738
City of Piedmont
Real Property Transfer Tax
15
CITY OF PIEDMONT
REAL PROPERTY TRANSFER TAX
$ 1,711,739$ 1,700,000
$ 2,205,378
$ 1,888,647
$ 2,287,982
$ 2,493,805
$ 2,953,530
$ 2,468,321
$ 3,349,732
$ 2,930,086
$ 1,973,888
$ 0
$ 500,000
$ 1,000,000
$ 1,500,000
$ 2,000,000
$ 2,500,000
$ 3,000,000
$ 3,500,000
$ 4,000,000
1999- 00 2000- 01 2001- 02 2002- 03 2003- 04 2004- 05 2005- 06 2006- 07 2007- 08 2008- 09 2009- 10
FISCAL YEAR
DOLLAR AMOUNT
16
ALL OPERATING DEPARTMENTS
Approved Actual Proposed Budget
Budget Expenditures Budget %
2008- 09 2008- 09 2009- 10 Change
SALARIES 10,463,990 10,262,919 10,394,584 - 0.66%
FRINGE BENEFITS 4,980,249 4,833,103 5,071,415 1.83%
PERSONNEL EXPENSES 197,250 158,680 159,380 - 19.20%
SUPPLIES & SERVICES 4,008,919 3,728,170 3,757,697 - 6.27%
CAPITAL EXPENDITURES 83,246 55,350 0 - 100.00%
NON- DEPARTMENTAL 1,185,000 1,080,793 1,205,677 1.74%
TOTAL - ALL DEPARTMENTS 20,918,654 20,119,016 20,588,752 - 1.58%
EXPENDITURE DETAIL:
SALARIES
Regular Salaries 8,663,800 8,388,665 8,617,483 - 0.53%
Part Time Salaries 1,219,200 1,283,915 1,310,900 7.52%
Overtime Salaries 580,990 589,904 465,200 - 19.93%
Subtotal 10,463,990 10,262,919 10,394,584 - 0.66%
FRINGE BENEFITS
Health Insurance 1,392,765 1,361,580 1,495,290 7.36%
Retirement 3,294,489 3,168,285 3,271,914 - 0.69%
Other Benefits 292,995 303,238 304,211 3.83%
Subtotal 4,980,249 4,833,103 5,071,415 1.83%
PERSONNEL EXPENSES
Memberships/ Conferences/ Training 197,250 158,680 159,380 - 19.20%
SUPPLIES & SERVICES
Department Supplies 336,892 279,352 298,265 - 11.47%
Utilities/ Telephone/ Radio 429,712 408,812 416,072 - 3.17%
Equipment/ Maintenance/ Gas/ Oil 267,089 205,575 252,010 - 5.65%
Contract Services 1,765,620 1,569,890 1,551,540 - 12.12%
Buildings/ Grounds Maintenance 125,700 111,355 115,700 - 7.96%
Other Expenses 900,768 1,006,127 960,550 6.64%
Information Services 183,138 147,059 163,560 - 10.69%
Subtotal 4,008,919 3,728,170 3,757,697 - 6.27%
CAPITAL EXPENDITURES
Capital Outlay 83,246 55,350 0 - 100.00%
NON- DEPARTMENTAL
General Fund 390,000 380,401 410,677 5.30%
Workers Comp Fund 405,000 374,027 405,000 0.00%
Liability Insurance Fund 390,000 326,365 390,000 0.00%
Subtotal 1,185,000 1,080,793 1,205,677 1.74%
TOTAL - ALL DEPARTMENTS 20,918,654 20,119,016 20,588,752 - 1.58%
CITY OF PIEDMONT
TOTAL Operating Budget
Fiscal Year 2009- 10
17
CITY OF PIEDMONT
TOTAL Operating Budget
Fiscal Year 2009- 10
ADMINISTRATION SUMMARY
( includes KCOM) Approved Actual Proposed Budget
Budget Expenditures Budget %
2008- 09 2008- 09 2009- 10 Change
SALARIES 955,400 936,138 984,900 3.09%
FRINGE BENEFITS 453,110 447,659 476,099 5.07%
PERSONNEL EXPENSES 58,660 38,482 35,600 - 39.31%
SUPPLIES & SERVICES 755,000 714,676 709,650 - 6.01%
CAPITAL EXPENDITURES 2,000 1,557 0 - 100.00%
TOTAL - ADMINISTRATION 2,224,170 2,138,512 2,206,249 - 0.81%
EXPENDITURE DETAIL:
SALARIES
Regular Salaries 951,000 933,797 980,500 3.10%
Part Time Salaries 0 0 0 0.00%
Overtime Salaries 4,400 1,905 3,400 - 22.73%
Subtotal 955,400 936,138 984,900 3.09%
FRINGE BENEFITS
Health Insurance 117,310 121,726 132,200 12.69%
Retirement 311,000 301,942 318,699 2.48%
Other Benefits 24,800 23,992 25,200 1.61%
Subtotal 453,110 447,659 476,099 5.07%
PERSONNEL EXPENSES
Memberships/ Conferences/ Training 58,660 38,482 35,600 - 39.31%
SUPPLIES & SERVICES
Department Supplies 76,000 47,609 63,000 - 17.11%
Equipment/ Maintenance/ Gas/ Oil 19,800 13,288 14,800 - 25.25%
Contract Services 449,800 438,998 396,350 - 11.88%
Other Expenses 110,500 133,011 152,500 38.01%
Information Services 98,900 81,769 83,000 - 16.08%
Subtotal 755,000 714,676 709,650 - 6.01%
CAPITAL EXPENDITURES
Capital Outlay 2,000 1,557 0 - 100.00%
TOTAL - ADMINISTRATION 2,224,170 2,138,512 2,206,249 - 0.81%
18
DEPARTMENT 400 - ADMINISTRATION
Approved Actual Proposed Budget
Budget Expenditures Budget %
2008- 09 2008- 09 2009- 10 Change
SALARIES 875,400 856,055 901,300 2.96%
FRINGE BENEFITS 416,100 413,549 437,799 5.21%
PERSONNEL EXPENSES 57,160 38,482 35,600 - 37.72%
SUPPLIES & SERVICES 660,820 643,754 653,450 - 1.12%
CAPITAL EXPENDITURES 2,000 1,557 0 - 100.00%
TOTAL - DEPARTMENT 400 2,011,480 1,953,397 2,028,150 0.83%
EXPENDITURE DETAIL:
SALARIES
Regular Salaries 871,000 854,150 897,900 3.09%
Part Time Salaries 0 0 0 0.00%
Overtime Salaries 4,400 1,905 3,400 - 22.73%
Subtotal 875,400 856,055 901,300 2.96%
FRINGE BENEFITS
Health Insurance 110,400 115,142 124,900 13.13%
Retirement 283,000 276,326 290,000 2.47%
Other Benefits 22,700 22,081 22,900 0.88%
Subtotal 416,100 413,549 437,799 5.21%
PERSONNEL EXPENSES
Memberships/ Conferences/ Training 57,160 38,482 35,600 - 37.72%
SUPPLIES & SERVICES
Department Supplies 70,000 45,985 60,000 - 14.29%
Equipment/ Maintenance/ Gas/ Oil 13,300 12,355 13,300 0.00%
Contract Services 387,400 384,723 365,950 - 5.54%
Other Expenses 110,500 133,011 152,500 38.01%
Information Services 79,620 67,680 61,700 - 22.51%
Subtotal 660,820 643,754 653,450 - 1.12%
CAPITAL EXPENDITURES
Capital Outlay 2,000 1,557 0 - 100.00%
TOTAL - DEPARTMENT 400 2,011,480 1,953,397 2,028,150 0.83%
TOTAL Operating Budget
Fiscal Year 2009- 10
CITY OF PIEDMONT
19
Administration Budget Actual Budget Budget
Description Account # 08/ 09 08/ 09 09/ 10 % Change
Salaries
Regular Salaries 400- 010- 001 871,000 854,150 897,900 3.09%
Overtime Salaries 400- 010- 003 4,400 1,905 3,400 - 22.73%
Object Total 400- 010 875,400 856,055 901,300 2.96%
Health Insurance
Medical Insurance 400- 011- 001 93,400 99,572 108,400 16.06%
Dental Insurance 400- 011- 002 14,000 12,619 13,500 - 3.57%
Vision Plan 400- 011- 003 3,000 2,951 3,000 - 0.01%
Object Total 400- 011 110,400 115,142 124,900 13.13%
Retirement
PERS 400- 012- 001 239,000 233,204 242,700 1.55%
FICA 400- 012- 002 44,000 43,121 47,300 7.50%
Object Total 400- 012 283,000 276,326 290,000 2.47%
Other Benefits
Life Insurance 400- 013- 001 5,600 5,742 5,900 5.35%
Disability Insurance 400- 013- 002 4,100 3,551 3,900 - 4.89%
Medicare Insurance 400- 013- 005 13,000 12,789 13,100 0.77%
Object Total 400- 013 22,700 22,081 22,900 0.88%
Membership/ conf/ training 400- 031- 001 37,460 22,275 20,000 - 46.61%
Auto Allowance 400- 031- 002 12,600 12,600 12,600 0.00%
Reimbursements 400- 031- 003 4,100 955 2,000 - 51.22%
M. L. King Celebration 400- 031- 004 3,000 2,652 1,000 - 66.67%
Object Total 400- 031 57,160 38,482 35,600 - 37.72%
Department Supplies
Office Supplies 400- 051- 001 37,000 25,299 30,000 - 18.92%
Postage 400- 051- 002 33,000 20,686 30,000 - 9.09%
Object Total 400- 051 70,000 45,985 60,000 - 14.29%
Equipment Maintenance
Hardware Maint. Contracts 400- 053- 001 13,300 12,355 13,300 0.00%
Object Total 400- 053 13,300 12,355 13,300
Contract Services
Legal Services 400- 054- 001 193,900 175,393 180,000 - 7.17%
Audit Fees 400- 054- 002 36,750 22,906 38,500 4.76%
Legal Fees - Undergrounding 400- 054- 003 25,000 46,866 25,000 0.00%
Negotiator 400- 054- 004 0 7,339 0
Economic Dev. Program 400- 054- 005 1,800 1,777 0 - 100.00%
Minute Clerk 400- 054- 007 21,000 25,094 21,000 0.00%
Congestion Management 400- 054- 013 3,500 4,283 3,500 0.00%
Flex 125 Admin Fee 400- 054- 015 2,100 1,854 1,950 - 7.14%
CALPERS Med Admin Fee 400- 054- 016 4,850 5,555 6,000 23.71%
Interdistrict PUSD Expense 400- 054- 019 85,000 85,728 86,000 1.18%
Records Storage 400- 054- 022 7,500 1,927 4,000 - 46.67%
Oakland Airport Noise Advisory 400- 054- 025 1,000 1,000 0 - 100.00%
211 Referral 400- 054- 026 5,000 5,000 0 - 100.00%
Object Total 400- 054 387,400 384,723 365,950 - 5.54%
19a
Other Expenses
Civil Service 400- 056- 001 100,000 125,499 100,000 0.00%
Election Expense 400- 056- 003 0 0 45,000
Other Expenses 400- 056- 006 8,000 4,440 5,000 - 37.50%
Bank Charges 400- 056- 008 2,500 3,072 2,500 0.00%
Object Total 400- 056 110,500 133,011 152,500 38.01%
Information Services
Hardware 400- 060- 001 1,500 866 1,500 0.00%
Software 400- 060- 002 22,820 22,658 21,400 - 6.22%
Labor 400- 060- 003 55,300 44,155 38,800 - 29.84%
Object Total 400- 060 79,620 67,680 61,700 - 22.51%
Capital Outlay
Computer Furniture 400- 081- 038 2,000 1,557 0 - 100.00%
Object Total 400- 081 2,000 1,557 0 - 100.00%
Total Administration 2,011,480 1,953,398 2,028,150 0.83%
19b
DEPARTMENT 401 - ADMINISTRATION CATV
Approved Actual Adopted Budget
Budget Expenditures Budget %
2008- 09 2008- 09 2009- 10 Change
SALARIES 80,000 80,083 83,600 4.50%
FRINGE BENEFITS 37,010 34,110 38,300 3.49%
PERSONNEL EXPENSES 1,500 0 0 - 100.00%
SUPPLIES & SERVICES 94,180 70,922 56,200 - 40.33%
CAPITAL EXPENDITURES 0 0 0
TOTAL - DEPARTMENT 401 212,690 185,115 178,100 - 16.26%
EXPENDITURE DETAIL:
SALARIES
Regular Salaries 80,000 79,647 82,600 3.25%
Part Time Salaries 0 0 0 0.00%
Overtime Salaries 0 436 1,000 0.00%
Subtotal 80,000 80,083 83,600 4.50%
FRINGE BENEFITS
Health Insurance 6,910 6,583 7,300 5.65%
Retirement 28,000 25,616 28,700 2.50%
Other Benefits 2,100 1,911 2,300 9.53%
Subtotal 37,010 34,110 38,300
PERSONNEL EXPENSES
Memberships/ Conferences/ Training 1,500 0 0 - 100.00%
SUPPLIES & SERVICES
Department Supplies 6,000 1,624 3,000 - 50.00%
Equipment/ Maintenance/ Gas/ Oil 6,500 933 1,500 - 76.92%
Contract Services 62,400 54,275 30,400 - 51.28%
Information Services 19,280 14,090 21,300 10.48%
Subtotal 94,180 70,922 56,200 - 40.33%
CAPITAL EXPENDITURES
Capital Outlay 0 0 0
TOTAL - DEPARTMENT 401 212,690 185,115 178,100 - 16.26%
Fiscal Year 2009- 10
CITY OF PIEDMONT
TOTAL Operating Budget
20
CATV ( KCOM- TV) Budget Actual Budget Budget
Description Account # 08/ 09 08/ 09 09/ 10 % Change
Salaries
Regular Salaries 401- 010- 001 80,000 79,647 82,600 3.25%
Overtime 401- 010- 003 0 436 1,000
Object Total 401- 010 80,000 80,083 83,600 4.50%
Health Insurance
Medical Insurance 401- 011- 001 6,000 5,719 6,400 6.67%
Dental Insurance 401- 011- 002 720 678 700 - 2.73%
Vision Plan 401- 011- 003 190 187 200 5.04%
Object Total 401- 011 6,910 6,583 7,300 5.65%
Retirement
PERS 401- 012- 001 23,000 21,097 23,500 2.17%
FICA 401- 012- 002 5,000 4,519 5,200 4.00%
Object Total 401- 012 28,000 25,616 28,700 2.50%
Other Benefits
Life Insurance 401- 013- 001 500 518 600 19.92%
Disability Insurance 401- 013- 002 400 336 400 0.00%
Medicare Insurance 401- 013- 005 1,200 1,057 1,300 8.30%
Object Total 401- 013 2,100 1,911 2,300 9.53%
Membership/ conf/ training 401- 031- 001 500 0 0 0.00%
Training 401- 031- 002 1,000 0 0 0.00%
Object Total 401- 031 1,500 0 0 0.00%
Office Supplies 401- 051- 001 6,000 1,624 3,000 - 50.00%
Equipment Maintenance 401- 053- 001 6,500 933 1,500 - 76.92%
Contract Services 401- 054- 001 62,400 54,275 30,400 - 51.28%
Information Services
Software 401- 060- 002 18,780 14,090 21,300 13.42%
Labor 401- 060- 003 500 0 0 - 100.00%
Object Total 401- 060 19,280 14,090 21,300 10.48%
Capital Outlay 401- 081 0 0 0
Total KCOM 212,690 185,115 178,101 - 16.26%
20a
DEPARTMENT 402 - PUBLIC WORKS
Approved Actual Adopted Budget
Budget Expenditures Budget %
2008- 09 2008- 09 2009- 10 Change
SALARIES 1,601,000 1,523,206 1,623,000 1.37%
FRINGE BENEFITS 803,601 788,573 864,599 7.59%
PERSONNEL EXPENSES 29,200 26,580 28,200 - 3.42%
SUPPLIES & SERVICES 1,670,740 1,531,596 1,534,602 - 8.15%
CAPITAL EXPENDITURES 0 0 0 0.00%
TOTAL - DEPARTMENT 402 4,104,541 3,869,955 4,050,401 - 1.32%
EXPENDITURE DETAIL:
SALARIES
Regular Salaries 1,383,000 1,314,064 1,416,600 2.43%
Part Time Salaries 163,000 150,836 151,400 - 7.12%
Overtime Salaries 55,000 58,305 55,000 0.00%
Subtotal 1,601,000 1,523,206 1,623,000 1.37%
FRINGE BENEFITS
Health Insurance 275,200 279,715 318,500 15.73%
Retirement 489,451 471,263 506,100 3.40%
Other Benefits 38,950 37,595 40,000 2.70%
Subtotal 803,601 788,573 864,599 7.59%
PERSONNEL EXPENSES
Memberships/ Conferences/ Training 29,200 26,580 28,200 - 3.42%
SUPPLIES & SERVICES
Department Supplies 79,000 75,759 79,000 0.00%
Utilities/ Telephone/ Radio 187,400 192,065 191,662 2.27%
Equipment/ Maintenance/ Gas/ Oil 106,000 95,359 104,000 - 1.89%
Buildings/ Grounds Maintenance 79,000 64,589 69,000 - 12.66%
Other Expenses 235,000 287,611 234,000 - 0.43%
Contract Services 975,840 810,713 848,440 - 13.06%
Information Services 8,500 5,500 8,500 0.00%
Subtotal 1,670,740 1,531,596 1,534,602 - 8.15%
CAPITAL EXPENDITURES
Capital Outlay 0 0 0 0.00%
TOTAL - DEPARTMENT 402 4,104,541 3,869,955 4,050,401 - 1.32%
CITY OF PIEDMONT
TOTAL Operating Budget
Fiscal Year 2009- 10
21
Public Works Budget Actual Budget Budget
Description Account # 08/ 09 08/ 09 09/ 10 % Change
Salaries
Regular Salaries 402- 010- 001 1,383,000 1,314,064 1,416,600 2.43%
Part Time Salaries 402- 010- 002 163,000 150,836 151,400 - 7.12%
Overtime Salaries 402- 010- 003 55,000 58,305 55,000 0.00%
Object Total 402- 010 1,601,000 1,523,206 1,623,000 1.37%
Health Insurance
Medical Insurance 402- 011- 001 235,500 243,340 278,000 18.05%
Dental Insurance 402- 011- 002 32,200 29,482 33,100 2.79%
Vision Plan 402- 011- 003 7,500 6,893 7,400 - 1.33%
Object Total 402- 011 275,200 279,715 318,500 15.73%
Retirement
PERS 402- 012- 001 400,151 385,595 411,100 2.74%
FICA 402- 012- 002 89,300 85,669 95,000 6.38%
Object Total 402- 012 489,451 471,263 506,100 3.40%
Other Benefits
Life Insurance 402- 013- 001 9,400 9,543 10,100 7.45%
Disability Insurance 402- 013- 002 6,800 6,144 6,600 - 2.94%
Medicare Insurance 402- 013- 005 22,750 21,907 23,300 2.42%
Object Total 402- 013 38,950 37,595 40,000 2.70%
Membership/ conf/ training 402- 031- 001 8,000 6,780 7,000 - 12.50%
Auto Allowance 402- 031- 002 20,200 19,800 20,200 0.00%
Underground Service Alert 402- 031- 003 1,000 0 1,000 0.00%
Object Total 402- 031 29,200 26,580 28,200 - 3.42%
Department Supplies
Office Supplies 402- 051- 001 19,000 17,089 19,000 0.00%
Street Paint & Signs 402- 051- 002 45,000 43,789 45,000 0.00%
Hand Tools 402- 051- 003 15,000 14,882 15,000 0.00%
Object Total 402- 051 79,000 75,759 79,000 0.00%
Utilities/ Telephone/ Radio
Utilities 402- 052- 001 85,230 97,863 89,492 5.00%
Street Lighting 402- 052- 002 79,550 80,617 79,550 0.00%
Traffic Lights 402- 052- 003 14,045 12,639 14,045 0.00%
Radio Expense 402- 052- 004 6,000 65 6,000 0.00%
Irrigation Contr/ Elec Source 402- 052- 005 2,575 881 2,575 0.00%
Object Total 402- 052 187,400 192,065 191,662 2.27%
Eqpmnt/ Main/ Gas/ Oil
Equipment Rental 402- 053- 001 6,000 1,564 4,000 - 33.33%
Equipment Maintenance 402- 053- 002 100,000 93,795 100,000 0.00%
Object Total 402- 053 106,000 95,359 104,000 - 1.89%
Buildings/ Ground Maint.
Yard Maintenance 402- 055- 001 35,000 38,571 35,000 0.00%
Buildings Maintenance 402- 055- 002 30,000 11,805 20,000 - 33.33%
Miscellaneous 402- 055- 003 14,000 14,213 14,000 0.00%
Object Total 402- 055 79,000 64,589 69,000 - 12.66%
21a
Public Works Budget Actual Budget Budget
Description Account # 08/ 09 08/ 09 09/ 10 % Change
Other Expenses
Street Patching 402- 056- 002 5,000 4,775 5,000 0.00%
Traffic Safety 402- 056- 004 5,000 4,999 5,000 0.00%
Trash Disposal 402- 056- 005 10,000 15,999 10,000 0.00%
Sanitary Sewer 402- 056- 006 175,000 222,085 175,000 0.00%
Survey Monuments 402- 056- 007 15,000 17,338 15,000 0.00%
Planning Commission 402- 056- 008 5,000 1,931 4,000 - 20.00%
Concrete Construction 402- 056- 009 20,000 20,483 20,000 0.00%
Object Total 402- 056 235,000 287,611 234,000 - 0.43%
Contract Services( Land)
Public Land Brush Clearance 402- 057- 001 35,000 28,659 35,000 0.00%
Supplemental Park Maint. 402- 057- 002 105,000 81,648 95,000 - 9.52%
Contract Park Labor 402- 057- 003 103,000 119,402 103,000 0.00%
Contract Landscape Maint. 402- 057- 004 178,400 171,905 178,400 0.00%
Park Stabilization 402- 057- 005 75,000 62,823 75,000 0.00%
Weed Abatement 402- 057- 006 20,000 7,137 20,000 0.00%
Object Total 402- 057 516,400 471,574 506,400 - 1.94%
Contract Serv. ( Tree Serv)
Street Tree Trimming 402- 058- 001 172,000 124,734 145,000 - 15.70%
Tree Service 402- 058- 002 70,000 67,595 70,000 0.00%
Street Tree Planting 402- 058- 003 30,000 5,656 15,000 - 50.00%
Object Total 402- 058 272,000 197,986 230,000 - 15.44%
Contract Services ( Admin)
Active Data Processing 402- 059- 001 5,500 5,646 5,500 0.00%
City Engineer Service 402- 059- 002 60,000 78,338 60,000 0.00%
City Planner Backup 402- 059- 003 10,000 3,903 10,000 0.00%
General Plan Update 402- 059- 004 47,000 31,052 0 - 100.00%
Fuel Tank Maintenance 402- 059- 005 30,000 14,483 15,000 - 50.00%
Continuum of Care 402- 059- 006 1,540 1,541 1,540 0.00%
Housing Element 402- 059- 008 27,000 1,590 10,000 - 62.96%
Environmental Task Force Consulting 402- 059- 009 6,400 4,600 10,000 56.25%
Object Total 402- 059 187,440 141,153 112,040 - 40.23%
Information Services
Hardware 402- 060- 001 3,000 0 3,000 0.00%
Software 402- 060- 002 4,000 5,500 4,000 0.00%
Labor 402- 060- 003 1,500 0 1,500 0.00%
Object Total 402- 060 8,500 5,500 8,500 0.00%
Capital Outlay
Object Total 402- 081 0 0 0 0.00%
Total Public Works 4,104,541 3,869,955 4,050,401 - 1.32%
21b
RECREATION SUMMARY
( Includes Schoolmates) Approved Actual Adopted Budget
Budget Expenditures Budget %
2008- 09 2008- 09 2009- 10 Change
SALARIES 1,767,400 1,784,473 1,857,999 5.13%
FRINGE BENEFITS 506,965 476,846 523,238 3.21%
PERSONNEL EXPENSES 20,000 13,919 16,000 - 20.00%
SUPPLIES & SERVICES 873,310 868,793 851,660 - 2.48%
CAPITAL EXPENDITURES 19,000 6,467 0 - 100.00%
TOTAL - RECREATION 3,186,675 3,150,499 3,248,897 1.95%
EXPENDITURE DETAIL:
SALARIES
Regular Salaries 733,400 678,391 743,699 1.40%
Part Time Salaries 1,021,000 1,100,586 1,099,500 7.69%
Overtime Salaries 13,000 5,496 14,800 13.85%
Subtotal 1,767,400 1,784,473 1,857,999 5.13%
FRINGE BENEFITS
Health Insurance 133,435 122,842 134,712 0.96%
Retirement 338,659 319,704 351,600 3.82%
Other Benefits 34,871 34,300 36,926 5.89%
Subtotal 506,965 476,846 523,238 3.21%
PERSONNEL EXPENSES
Memberships/ Conferences/ Training 20,000 13,919 16,000 - 20.00%
SUPPLIES & SERVICES
Department Supplies 81,750 77,150 73,250 - 10.40%
Utilities/ Telephone/ Radio 89,060 80,477 81,910 - 8.03%
Contract Services 189,000 176,928 159,500 - 15.61%
Buildings/ Grounds Maintenance 30,000 29,074 30,000 0.00%
Other Expenses 475,000 502,112 504,000 6.11%
Information Services 8,500 3,052 3,000 - 64.71%
Subtotal 873,310 868,793 851,660 - 2.48%
CAPITAL EXPENDITURES
Capital Outlay 19,000 6,467 0 - 100.00%
TOTAL - RECREATION 3,186,675 3,150,499 3,248,897 1.95%
CITY OF PIEDMONT
TOTAL Operating Budget
Fiscal Year 2009- 10
22
DEPARTMENT 404 - RECREATION
Approved Actual Adopted Budget
Budget Expenditures Budget %
2008- 09 2008- 09 2009- 10 Change
SALARIES 1,205,000 1,201,988 1,273,300 5.67%
FRINGE BENEFITS 321,980 287,526 330,977 2.79%
PERSONNEL EXPENSES 20,000 13,919 16,000 - 20.00%
SUPPLIES & SERVICES 716,730 732,094 706,480 - 1.43%
CAPITAL EXPENDITURES 0 0 0 0.00%
TOTAL - DEPARTMENT 404 2,263,710 2,235,526 2,326,757 2.79%
EXPENDITURE DETAIL:
SALARIES
Regular Salaries 437,000 380,650 442,000 1.14%
Part Time Salaries 760,000 818,948 822,500 8.22%
Overtime Salaries 8,000 2,390 8,800 10.00%
Subtotal 1,205,000 1,201,988 1,273,300 5.67%
FRINGE BENEFITS
Health Insurance 78,300 65,851 76,377 - 2.46%
Retirement 220,300 199,236 229,700 4.27%
Other Benefits 23,380 22,439 24,900 6.50%
Subtotal 321,980 287,526 330,977 2.79%
PERSONNEL EXPENSES
Memberships/ Conferences/ Training 20,000 13,919 16,000 - 20.00%
SUPPLIES & SERVICES
Department Supplies 10,750 10,042 10,750 0.00%
Utilities/ Telephone/ Radio 67,480 61,418 62,730 - 7.04%
Contract Services 125,000 126,396 96,000 - 23.20%
Buildings/ Grounds Maintenance 30,000 29,074 30,000 0.00%
Other Expenses 475,000 502,112 504,000 6.11%
Information Services 8,500 3,052 3,000 - 64.71%
Subtotal 716,730 732,094 706,480 - 1.43%
CAPITAL EXPENDITURES
Capital Outlay 0 0 0 0.00%
TOTAL - DEPARTMENT 404 2,263,710 2,235,526 2,326,757 2.79%
TOTAL Operating Budget
Fiscal Year 2009- 10
CITY OF PIEDMONT
23
Recreation Budget Actual Budget Budget
Description Account # 08/ 09 08/ 09 09/ 10 % Change
Salaries
Regular Salaries 404- 010- 001 437,000 380,650 442,000 1.14%
Part Time Salaries 404- 010- 002 760,000 818,948 822,500 8.22%
Overtime Salaries 404- 010- 003 8,000 2,390 8,800 10.00%
Object Total 404- 010 1,205,000 1,201,988 1,273,300 5.67%
Health Insurance
Medical Insurance 404- 011- 001 67,500 57,381 66,500 - 1.48%
Dental Insurance 404- 011- 002 8,800 6,774 7,937 - 9.81%
Vision Plan 404- 011- 003 2,000 1,696 1,940 - 2.99%
Object Total 404- 011 78,300 65,851 76,377 - 2.46%
Retirement
PERS 404- 012- 001 150,600 126,821 152,400 1.20%
FICA 404- 012- 002 69,700 72,416 77,300 10.90%
Object Total 404- 012 220,300 199,236 229,700 4.27%
Other Benefits
Life Insurance 404- 013- 001 3,460 2,997 3,800 9.82%
Disability Insurance 404- 013- 002 2,700 1,941 2,500 - 7.40%
Medicare Insurance 404- 013- 005 17,220 17,500 18,600 8.01%
Object Total 404- 013 23,380 22,439 24,900 6.50%
Membership/ conf/ training 404- 031- 001 5,000 2,284 3,000 - 40.00%
Auto Expense 404- 031- 002 15,000 11,635 13,000 - 13.33%
Object Total 404- 031 20,000 13,919 16,000 - 20.00%
Department Supplies
Office Supplies 404- 051- 001 10,000 8,491 10,000 0.00%
Commission/ Concerts 404- 051- 002 750 1,550 750 0.00%
Object Total 404- 051 10,750 10,042 10,750 0.00%
Utilities/ Telephone/ Radio
Recreation Utilities 404- 052- 001 18,550 17,470 18,360 - 1.02%
City Hall/ Fire Utilities 404- 052- 002 34,000 31,014 30,600 - 10.00%
Police Utilities 404- 052- 003 13,900 12,036 12,750 - 8.27%
801 Magnolia Utilities 404- 052- 004 1,030 898 1,020 - 0.97%
Object Total 404- 052 67,480 61,418 62,730 - 7.04%
Contract Services
Recreation Contract Services 404- 054- 001 30,000 12,938 23,000 - 23.33%
City Contract Services 404- 054- 002 90,000 112,591 70,000 - 22.22%
Skatepark Contract Services 404- 054- 011 5,000 867 3,000 - 40.00%
Object Total 404- 054 125,000 126,396 96,000 - 23.20%
Building & Ground Maintenance 404- 055- 003 30,000 29,074 30,000 0.00%
Other Expenses
Self- Support 404- 056- 001 455,000 479,203 483,800 6.33%
Fourth of July 404- 056- 003 12,000 11,875 10,100 - 15.83%
Harvest Festival 404- 056- 008 8,000 11,035 10,100 26.25%
Object Total 404- 056 475,000 502,112 504,000 6.11%
23a
Information Services
Hardware 404- 060- 001 1,000 30 500 - 50.00%
Software 404- 060- 002 0 22 0 0.00%
Labor 404- 060- 003 7,500 3,000 2,500 - 66.67%
Object Total 404- 060 8,500 3,052 3,000 - 64.71%
Capital Outlay
Tables and Chairs 404- 081- 008 0 0 0 0.00%
Object Total 404- 081 0 0 0 0.00%
Total Recreation 2,263,710 2,235,526 2,326,757 2.79%
23b
DEPARTMENT 405 - RECREATION COMMUNITY HALL
Approved Actual Adopted Budget
Budget Expenditures Budget %
2008- 09 2008- 09 2009- 10 Change
SALARIES 55,000 53,231 55,200 0.36%
FRINGE BENEFITS 7,895 8,220 8,570 8.54%
PERSONNEL EXPENSES 0 0 0 0.00%
SUPPLIES & SERVICES 52,345 42,765 50,200 - 4.10%
CAPITAL EXPENDITURES 2,000 115 0 - 100.00%
TOTAL - DEPARTMENT 405 117,240 104,332 113,969 - 2.79%
EXPENDITURE DETAIL:
SALARIES
Regular Salaries 11,000 11,020 11,200 1.82%
Part Time Salaries 44,000 42,211 44,000 0.00%
Overtime Salaries 0 0 0 0.00%
Subtotal 55,000 53,231 55,200 0.36%
FRINGE BENEFITS
Health Insurance 1,040 1,011 1,140 9.65%
Retirement 6,045 6,315 6,500 7.52%
Other Benefits 810 894 930 14.76%
Subtotal 7,895 8,220 8,570 8.54%
PERSONNEL EXPENSES
Memberships/ Conferences/ Training 0 0 0 0.00%
SUPPLIES & SERVICES
Department Supplies 7,500 6,579 7,500 0.00%
Utilities/ Telephone/ Radio 11,845 9,895 10,200 - 13.89%
Contract Services 33,000 26,291 32,500 - 1.52%
Subtotal 52,345 42,765 50,200 - 4.10%
CAPITAL EXPENDITURES
Capital Outlay 2,000 115 0 - 100.00%
TOTAL - DEPARTMENT 405 117,240 104,332 113,969 - 2.79%
Fiscal Year 2009- 10
CITY OF PIEDMONT
TOTAL Operating Budget
24
Community Hall Budget Actual Budget Budget
Description Account # 08/ 09 08/ 09 09/ 10 % Change
Salaries
Regular Salaries 405- 010- 001 11,000 11,020 11,200 1.82%
Part Time Salaries 405- 010- 002 44,000 42,211 44,000 0.00%
Object Total 405- 010 55,000 53,231 55,200 0.36%
Health Insurance
Medical Insurance 405- 011- 001 900 881 1,000 11.06%
Dental Insurance 405- 011- 002 110 102 110 0.18%
Vision Plan 405- 011- 003 30 28 30 0.00%
Object Total 405- 011 1,040 1,011 1,140 9.65%
Retirement
PERS 405- 012- 001 3,100 3,009 3,100 0.01%
FICA 405- 012- 002 2,945 3,306 3,400 15.46%
Object Total 405- 012 6,045 6,315 6,500 7.52%
Other Benefits
Life Insurance 405- 013- 001 75 73 80 6.87%
Disability Insurance 405- 013- 002 50 48 50 - 0.43%
Medicare Insurance 405- 013- 005 685 773 800 16.74%
Object Total 405- 013 810 894 930 14.76%
Supplies 405- 051- 001 7,500 6,579 7,500 0.00%
Utilities 405- 052- 001 11,845 9,895 10,200 - 13.89%
Contract Services 405- 054- 001 33,000 26,291 32,500 - 1.52%
Capital Outlay
Tables and Chairs 405- 081- 054 2,000 115 0 - 100.00%
Object Total 405- 081 2,000 115 0 - 100.00%
Total Community Hall 117,240 104,332 113,969 - 2.79%
24a
DEPARTMENT 406 - RECREATION VETERANS' HALL
Approved Actual Adopted Budget
Budget Expenditures Budget %
2008- 09 2008- 09 2009- 10 Change
SALARIES 31,400 28,656 32,500 3.50%
FRINGE BENEFITS 4,990 4,957 5,590 12.03%
PERSONNEL EXPENSES 0 0 0 0.00%
SUPPLIES & SERVICES 30,635 18,009 29,080 - 5.08%
CAPITAL EXPENDITURES 2,000 38 0 - 100.00%
TOTAL - DEPARTMENT 406 69,024 51,661 67,170 - 2.69%
EXPENDITURE DETAIL:
SALARIES
Regular Salaries 7,400 7,347 7,500 1.34%
Part Time Salaries 24,000 21,309 25,000 4.17%
Overtime Salaries 0 0 0 0.00%
Subtotal 31,400 28,656 32,500 3.50%
FRINGE BENEFITS
Health Insurance 695 674 795 14.42%
Retirement 3,814 3,787 4,200 10.12%
Other Benefits 481 497 595 23.72%
Subtotal 4,990 4,957 5,590 12.03%
PERSONNEL EXPENSES
Memberships/ Conferences/ Training 0 0 0 0.00%
SUPPLIES & SERVICES
Department Supplies 6,000 1,027 5,000 - 16.67%
Utilities/ Telephone/ Radio 4,635 4,012 4,080 - 11.97%
Contract Services 20,000 12,970 20,000 0.00%
Subtotal 30,635 18,009 29,080 - 5.08%
CAPITAL EXPENDITURES
Capital Outlay 2,000 38 0 - 100.00%
TOTAL - DEPARTMENT 406 69,025 51,661 67,170 - 2.69%
CITY OF PIEDMONT
TOTAL Operating Budget
Fiscal Year 2009- 10
25
Veterans' Hall Budget Actual Budget Budget
Description Account # 08/ 09 08/ 09 09/ 10 % Change
Salaries
Regular Salaries 406- 010- 001 7,400 7,347 7,500 1.34%
Part Time Salaries 406- 010- 002 24,000 21,309 25,000 4.17%
Object Total 406- 010 31,400 28,656 32,500 3.50%
Health Insurance
Medical Insurance 406- 011- 001 600 587 700 16.67%
Dental Insurance 406- 011- 002 75 68 75 0.00%
Vision Plan 406- 011- 003 20 19 20 0.00%
Object Total 406- 011 695 674 795 14.42%
Retirement
PERS 406- 012- 001 2,000 2,006 2,100 4.99%
FICA 406- 012- 002 1,814 1,780 2,100 15.78%
Object Total 406- 012 3,814 3,787 4,200 10.12%
Other Benefits
Life Insurance 406- 013- 001 50 49 60 19.54%
Disability Insurance 406- 013- 002 35 32 35 0.54%
Medicare Insurance 406- 013- 005 396 416 500 26.30%
Object Total 406- 013 481 497 595 23.72%
Supplies 406- 051- 001 6,000 1,027 5,000 - 16.67%
Utilities 406- 052- 001 4,635 4,012 4,080 - 11.97%
Contract Services 406- 054- 001 20,000 12,970 20,000 0.00%
Capital Outlay
Tables and Chairs 406- 081- 014 2,000 38 0 - 100.00%
Object Total 406- 081 2,000 38 0 - 100.00%
Total Veterans' Hall 69,024 51,661 67,169 - 2.69%
Grand Total: 404,405,406 2,449,974 2,391,519 2,507,896 2.36%
25a
DEPARTMENT 415 - SCHOOLMATES PROGRAM FUND
Approved Actual Adopted Budget
Budget Expenditures Budget %
2008- 09 2008- 09 2009- 10 Change
SALARIES 476,000 500,598 497,000 4.41%
FRINGE BENEFITS 172,100 176,144 178,100 3.49%
PERSONNEL EXPENSES 0 0 0 0.00%
SUPPLIES & SERVICES 73,600 75,925 65,900 - 10.46%
CAPITAL EXPENDITURES 15,000 6,313 0 - 100.00%
TOTAL - DEPARTMENT 415 736,700 758,980 741,001 0.58%
EXPENDITURE DETAIL:
SALARIES
Regular Salaries 278,000 279,375 283,000 1.80%
Part Time Salaries 193,000 218,117 208,000 7.77%
Overtime Salaries 5,000 3,106 6,000 20.00%
Subtotal 476,000 500,598 497,000 4.41%
FRINGE BENEFITS
Health Insurance 53,400 55,307 56,400 5.62%
Retirement 108,500 110,366 111,200 2.49%
Other Benefits 10,200 10,471 10,500 2.95%
Subtotal 172,100 176,144 178,100 3.49%
PERSONNEL EXPENSES
Memberships/ Conferences/ Training 0 0 0 0.00%
SUPPLIES & SERVICES
Department Supplies 57,500 59,502 50,000 - 13.04%
Utilities/ Telephone/ Radio 5,100 5,152 4,900 - 3.92%
Contract Services 11,000 11,271 11,000 0.00%
Subtotal 73,600 75,925 65,900 - 10.46%
CAPITAL EXPENDITURES
Capital Outlay 15,000 6,313 0 - 100.00%
TOTAL - DEPARTMENT 415 736,700 758,980 741,001 0.58%
CITY OF PIEDMONT
TOTAL Operating Budget
Fiscal Year 2009- 10
26
Schoolmates Budget Actual Budget Budget
Description Account # 08/ 09 08/ 09 09/ 10 % Change
Salaries
Regular Salaries 415- 010- 001 278,000 279,375 283,000 1.80%
Part Time Salaries 415- 010- 002 193,000 218,117 208,000 7.77%
Overtime Salaries 415- 010- 003 5,000 3,106 6,000 20.00%
Object Total 415- 010 476,000 500,598 497,000 4.41%
Health Insurance
Medical Insurance 415- 011- 001 45,700 47,769 48,900 7.00%
Dental Insurance 415- 011- 002 6,100 6,058 6,000 - 1.63%
Vision Plan 415- 011- 003 1,600 1,480 1,500 - 6.28%
Object Total 415- 011 53,400 55,307 56,400 5.62%
Retirement
PERS 415- 012- 001 79,000 79,344 80,300 1.65%
FICA 415- 012- 002 29,500 31,022 30,900 4.75%
Object Total 415- 012 108,500 110,366 111,200 2.49%
Other Benefits
Life Insurance 415- 013- 001 2,000 1,948 2,000 - 0.01%
Disability Insurance 415- 013- 002 1,300 1,268 1,300 0.01%
Medicare Insurance 415- 013- 005 6,900 7,255 7,200 4.34%
Object Total 415- 013 10,200 10,471 10,500 2.95%
Department Supplies
Supplies 415- 051- 001 37,500 45,103 30,000 - 20.00%
Nutrition 415- 051- 002 15,000 13,261 15,000 0.00%
Breakfast/ Lunch Program 415- 051- 003 5,000 1,137 5,000 0.00%
Object Total 415- 051 57,500 59,502 50,000 - 13.04%
Utilities 415- 052- 001 5,100 5,152 4,900 - 3.92%
Contract Services 415- 054- 001 11,000 11,271 11,000 0.00%
Capital Outlay
Equipment 415- 081- 031 15,000 6,313 0 - 100.00%
Object Total 415- 081 15,000 6,313 0 - 100.00%
Total Schoolmates 736,700 758,980 741,001 0.58%
26a
2000- 01 2001- 02 2002- 03 2003- 04 2004- 05 2005- 06 2006- 07 2007- 08 2008- 09 2009- 10
Actual Actual Actual Actual Actual Actual Actual Actual Actual Estimated
4.00 per hr 4.50 per hr 5.00 per hr 5.25 per hr 5.25 per hr 5.50 per hr 5.50 per hr 5.50 per hr
Revenue
Schoolmates Fees 507,701 485,349 504,226 565,697 605,745 672,795 720,628 686,396 763,067 780,000
Interest 27,252 14,222 8,991 6,491 10,278 18,835 25,553 22,639 10,553 12,000
Total Revenue 534,953 499,571 513,217 572,188 616,023 691,630 746,181 709,035 773,620 792,000
Expenditures
Regular Salaries 185,596 187,192 200,780 200,946 213,146 225,607 241,933 253,556 283,135 289,000
Part- time Salaries 105,298 119,092 113,791 119,862 134,341 148,544 177,685 169,684 194,799 188,000
Part- time Custodial 10,696 11,338 15,379 16,534 17,893 18,787 19,727 22,134 22,664 20,000
Medical/ Dental Benefits 25,480 26,744 29,982 34,417 37,235 39,327 45,118 51,010 55,307 56,400
Retirement Benefits 31,359 32,451 33,871 53,463 72,387 84,027 94,154 102,119 110,366 111,200
Other Benefits 7,684 7,648 7,593 7,102 7,597 8,002 8,856 9,559 10,471 10,500
Supplies 46,648 36,991 37,140 26,904 31,521 34,417 36,866 29,725 45,103 30,000
Nutrition & Breafast/ Lunch 10,730 9,903 9,205 12,329 14,228 13,924 14,462 14,839 14,399 20,000
Utilities 6,037 5,965 5,978 4,993 5,310 5,297 5,689 5,549 5,152 4,900
Contract Services 6,610 5,013 5,534 8,321 7,566 9,288 8,817 9,908 11,271 11,000
Capital Outlay 17,752 0 9,966 2,248 5,799 28,790 38,921 41,010 6,313 0
Total Expenditures 453,890 442,337 469,219 487,119 547,022 616,010 692,228 709,093 758,980 741,001
Transfer Out
General Fund* 32,807 34,447 36,168 37,976 39,875 41,869 43,869 46,160 50,000 52,500
Total Transfers 53,661 44,393 40,666 38,976 39,875 41,869 43,869 46,160 50,000 52,500
Total Expenditures/ Transfers 507,551 486,730 509,885 526,096 586,897 657,879 736,097 755,253 808,980 793,501
Excess of Revenue over
Expenditures/ Transfers 27,402 12,841 3,332 46,092 29,125 33,751 10,084 ( 46,218) ( 35,359) ( 1,501)
Fund Balance
Beginning of year 360,748 388,150 400,991 404,323 450,415 479,540 513,291 523,375 477,157 441,798
End of year 388,150 400,991 404,323 450,415 479,540 513,291 523,375 477,157 441,798 440,297
Building Fund Reserve 220,000 250,000 280,000 310,000 340,000 370,000 400,000 430,000 460,000 460,000
Unreserved Fund Balance 168,150 150,991 124,323 140,415 139,540 143,291 123,375 47,157 - 18,202 - 19,703
Total Fund Balance 388,150 400,991 404,323 450,415 479,540 513,291 523,375 477,157 441,798 440,297
* Salary Fringe Allocation for Department Head, Secretary, Maintenance Worker
DEPARTMENT OF RECREATION
City of Piedmont
SCHOOLMATES PROGRAM FINANCIAL PROJECTION REPORT
FY 99/ 00 Through FY 09/ 10
26b
DEPARTMENT 408 - POLICE
Approved Actual Adopted Budget
Budget Expenditures Budget %
2008- 09 2008- 09 2009- 10 Change
SALARIES 2,985,790 2,872,331 2,805,874 - 6.03%
FRINGE BENEFITS 1,650,044 1,587,604 1,571,030 - 4.79%
PERSONNEL EXPENSES 54,810 54,810 45,000 - 17.90%
SUPPLIES & SERVICES 470,830 429,416 446,000 - 5.27%
CAPITAL EXPENDITURES 0 0 0
TOTAL - DEPARTMENT 408 5,161,474 4,944,160 4,867,904 - 5.69%
EXPENDITURE DETAIL:
SALARIES
Regular Salaries 2,800,000 2,693,930 2,625,874 - 6.22%
Part Time Salaries 35,200 32,493 60,000 70.46%
Overtime Salaries 150,590 145,907 120,000 - 20.31%
Subtotal 2,985,790 2,872,331 2,805,874 - 6.03%
FRINGE BENEFITS
Health Insurance 481,000 457,191 474,638 - 1.32%
Retirement 1,062,679 1,030,566 993,586 - 6.50%
Other Benefits 106,364 99,847 102,807 - 3.34%
Subtotal 1,650,044 1,587,604 1,571,030 - 4.79%
PERSONNEL EXPENSES
Memberships/ Conferences/ Training 54,810 54,810 45,000 - 17.90%
SUPPLIES & SERVICES
Department Supplies 21,045 20,046 20,000 - 4.97%
Utilities/ Telephone/ Radio 146,752 136,270 136,000 - 7.33%
Equipment/ Maintenance/ Gas/ Oil 88,079 68,409 80,000 - 9.17%
Contract Services 109,558 103,831 106,000 - 3.25%
Buildings/ Grounds Maintenance 0 0 0 0.00%
Other Expenses 53,218 51,182 50,000 - 6.05%
Information Services 52,178 49,678 54,000 3.49%
Subtotal 470,830 429,416 446,000 - 5.27%
CAPITAL EXPENDITURES
Capital Outlay 0 0 0
TOTAL - DEPARTMENT 408 5,161,473 4,944,160 4,867,904 - 5.69%
TOTAL Operating Budget
Fiscal Year 2009- 10
CITY OF PIEDMONT
27
Police Budget Actual Budget Budget
Description Account # 08/ 09 08/ 09 09/ 10 % Change
Salaries
Regular Salaries 408- 010- 001 2,800,000 2,693,930 2,625,874 - 6.22%
Part Time Salaries 408- 010- 002 35,200 32,493 60,000 70.46%
Overtime Salaries 408- 010- 003 150,590 145,907 120,000 - 20.31%
Object Total 408- 010 2,985,790 2,872,331 2,805,874 - 6.03%
Health Insurance
Medical Insurance 408- 011- 001 420,000 401,388 417,530 - 0.59%
Dental Insurance 408- 011- 002 50,000 45,509 46,798 - 6.40%
Vision Plan 408- 011- 003 11,000 10,294 10,309 - 6.28%
Object Total 408- 011 481,000 457,191 474,638 - 1.32%
Retirement
PERS 408- 012- 001 1,025,048 994,658 957,621 - 6.58%
FICA 408- 012- 002 37,631 35,908 35,965 - 4.43%
Object Total 408- 012 1,062,679 1,030,566 993,586 - 6.50%
Other Benefits
Life Insurance 408- 013- 001 19,052 17,245 17,728 - 6.95%
Disability Insurance 408- 013- 002 5,037 3,895 3,634 - 27.85%
Uniform Allowance 408- 013- 003 42,000 39,664 41,900 - 0.24%
Medicare Insurance 408- 013- 005 40,275 39,044 39,544 - 1.81%
Object Total 408- 013 106,364 99,847 102,807 - 3.34%
Membership/ conf/ training 408- 031- 001 4,800 4,800 4,500 - 6.25%
P. O. S. T. 408- 031- 002 34,650 34,650 33,000 - 4.76%
Canine Training 408- 031- 003 15,360 15,360 7,500 - 51.17%
Object Total 408- 031 54,810 54,810 45,000 - 17.90%
Department Supplies
Office Supplies 408- 051- 001 14,895 14,895 14,500 - 2.65%
Photographic Expense 408- 051- 002 2,150 1,151 1,500 - 30.23%
Canine Food/ Vet 408- 051- 003 4,000 4,000 4,000 0.00%
Object Total 408- 051 21,045 20,046 20,000 - 4.97%
Utilities/ Telephone/ Radio
Radio & Telephone 408- 052- 001 146,752 136,270 136,000 - 7.33%
Object Total 408- 052 146,752 136,270 136,000 - 7.33%
Eqpmnt/ Main/ Gas/ Oil
Auto Expense 408- 053- 001 38,079 30,109 35,000 - 8.08%
Oil & Gasoline 408- 053- 002 50,000 38,299 45,000 - 10.00%
Object Total 408- 053 88,079 68,409 80,000 - 9.17%
Contract Services
Jail Services 408- 054- 001 13,000 10,000 10,000 - 23.08%
Animal Regulation 408- 054- 002 19,500 18,436 19,150 - 1.79%
CAL- ID Program 408- 054- 003 7,000 6,310 7,000 0.00%
Other Contract Services 408- 054- 005 60,008 60,565 59,850 - 0.26%
Janitorial Services 408- 054- 006 10,050 8,521 10,000 - 0.50%
Object Total 408- 054 109,558 103,831 106,000 - 3.25%
27a
Police Budget Actual Budget Budget
Description Account # 08/ 09 08/ 09 09/ 10 % Change
Other Expenses
Junior Traffic 408- 056- 001 1,350 1,350 1,000 - 25.93%
Police Reserves 408- 056- 002 7,068 7,004 5,000 - 29.26%
Crime Prevention 408- 056- 003 3,300 3,300 2,500 - 24.24%
Other Expense 408- 056- 008 39,500 39,528 39,500 0.00%
Tuition Reimbursement 408- 056- 009 2,000 0 2,000 0.00%
Object Total 408- 056 53,218 51,182 50,000 - 6.05%
Information Services
Hardware 408- 060- 001 3,000 3,000 3,000 0.00%
Software 408- 060- 002 26,300 23,800 34,710 31.98%
Labor 408- 060- 003 22,878 22,878 16,290 - 28.80%
Object Total 408- 060 52,178 49,678 54,000 3.49%
Capital Outlay
Solar Radar Speed Display 408- 081- 017 0 0 0
Capital Outlay 408- 081 0 0 0
Total Police 5,161,473 4,944,160 4,867,904 - 5.69%
27b
FIRE SUMMARY
Approved Actual Adopted Budget
Budget Expenditures Budget %
2008- 09 2008- 09 2009- 10 Change
SALARIES 3,154,400 3,146,772 3,122,810 - 1.00%
FRINGE BENEFITS 1,566,530 1,532,420 1,636,448 4.46%
PERSONNEL EXPENSES 34,580 24,890 34,580 0.00%
SUPPLIES & SERVICES 239,039 183,690 215,785 - 9.73%
CAPITAL EXPENDITURES 62,246 47,326 0 - 100.00%
TOTAL - FIRE DEPARTMENT 5,056,795 4,935,097 5,009,623 - 0.93%
EXPENDITURE DETAIL:
SALARIES
Regular Salaries 2,796,400 2,768,481 2,850,810 1.95%
Part Time Salaries 0 0 0 0.00%
Overtime Salaries 358,000 378,291 272,000 - 24.02%
Compensated Absences 0 0 0 0.00%
Subtotal 3,154,400 3,146,772 3,122,810 - 1.00%
FRINGE BENEFITS
Health Insurance 385,820 380,107 435,240 12.81%
Retirement 1,092,700 1,044,810 1,101,930 0.84%
Other Benefits 88,010 107,503 99,279 12.80%
Subtotal 1,566,530 1,532,420 1,636,448 4.46%
PERSONNEL EXPENSES
Memberships/ Conferences/ Training 34,580 24,890 34,580 0.00%
SUPPLIES & SERVICES
Department Supplies 79,097 58,787 63,015 - 20.33%
Utilities/ Telephone/ Radio 6,500 0 6,500 0.00%
Equipment/ Maintenance/ Gas/ Oil 53,210 28,519 53,210 0.00%
Contract Services 41,422 39,420 41,250 - 0.42%
Buildings/ Grounds Maintenance 16,700 17,692 16,700 0.00%
Other Expenses 27,050 32,211 20,050 - 25.88%
Information Services 15,060 7,060 15,060 0.00%
Subtotal 239,039 183,690 215,785 - 9.73%
CAPITAL EXPENDITURES
Capital Outlay 62,246 47,326 0 - 100.00%
TOTAL - FIRE DEPARTMENT 5,056,795 4,935,097 5,009,623 - 0.93%
Fiscal Year 2009- 10
CITY OF PIEDMONT
TOTAL Operating Budget
28
DEPARTMENT 411 - FIRE
Approved Actual Adopted Budget
Budget Expenditures Budget %
2008- 09 2008- 09 2009- 10 Change
SALARIES 2,946,000 2,904,185 2,907,244 - 1.32%
FRINGE BENEFITS 1,460,099 1,431,057 1,527,469 4.61%
PERSONNEL EXPENSES 22,580 17,865 22,580 0.00%
SUPPLIES & SERVICES 169,714 116,876 156,460 - 7.81%
CAPITAL EXPENDITURES 36,556 21,883 0 - 100.00%
TOTAL - DEPARTMENT 411 4,634,949 4,491,866 4,613,752 - 0.46%
EXPENDITURE DETAIL:
SALARIES
Regular Salaries 2,606,000 2,556,798 2,657,244 1.97%
Part Time Salaries 0 0 0 0.00%
Overtime Salaries 340,000 347,387 250,000 - 26.47%
Subtotal 2,946,000 2,904,185 2,907,244 - 1.32%
FRINGE BENEFITS
Health Insurance 360,300 355,467 408,400 13.35%
Retirement 1,017,700 975,418 1,026,571 0.87%
Other Benefits 82,100 100,172 92,497 12.66%
Subtotal 1,460,099 1,431,057 1,527,469 4.61%
PERSONNEL EXPENSES
Memberships/ Conferences/ Training 22,580 17,865 22,580 0.00%
SUPPLIES & SERVICES
Department Supplies 46,082 28,310 40,000 - 13.20%
Utilities/ Telephone/ Radio 6,500 0 6,500 0.00%
Equipment/ Maintenance/ Gas/ Oil 43,000 24,920 43,000 0.00%
Contract Services 20,172 22,610 20,000 - 0.85%
Buildings/ Grounds Maintenance 16,700 17,692 16,700 0.00%
Other Expenses 22,200 16,283 15,200 - 31.53%
Information Services 15,060 7,060 15,060 0.00%
Subtotal 169,714 116,876 156,460 - 7.81%
CAPITAL EXPENDITURES
Capital Outlay 36,556 21,883 0 - 100.00%
TOTAL - DEPARTMENT 411 4,634,950 4,491,866 4,613,752 - 0.46%
CITY OF PIEDMONT
TOTAL Operating Budget
Fiscal Year 2009- 10
29
Fire Budget Actual Budget Budget
Description Account # 08/ 09 08/ 09 09/ 10 % Change
Salaries
Regular Salaries 411- 010- 001 2,606,000 2,556,798 2,657,244 1.97%
Overtime Salaries 411- 010- 003 340,000 347,387 250,000 - 26.47%
Object Total 411- 010 2,946,000 2,904,185 2,907,244 - 1.32%
Health Insurance
Medical Insurance 411- 011- 001 311,300 309,210 357,700 14.91%
Dental Insurance 411- 011- 002 40,000 37,702 41,500 3.75%
Vision Plan 411- 011- 003 9,000 8,555 9,200 2.23%
Object Total 411- 011 360,300 355,467 408,400 13.35%
Retirement
PERS 411- 012- 001 1,016,000 973,758 1,024,772 0.86%
FICA 411- 012- 002 1,700 1,660 1,800 5.91%
Object Total 411- 012 1,017,700 975,418 1,026,571 0.87%
Other Benefits
Life Insurance 411- 013- 001 7,100 12,112 17,128 141.24%
Disability Insurance 411- 013- 002 3,000 2,333 2,552 - 14.94%
Uniform Allowance 411- 013- 003 31,000 46,473 30,600 - 1.29%
Medicare Insurance 411- 013- 005 41,000 39,254 42,218 2.97%
Object Total 411- 013 82,100 100,172 92,497 12.66%
Membership/ conf/ training 411- 031- 001 22,580 17,865 22,580 0.00%
Department Supplies
Office Supplies 411- 051- 001 6,582 2,928 5,500 - 16.44%
Other Supplies 411- 051- 002 39,500 19,257 34,500 - 12.66%
Clothing/ Boots 411- 051- 003 0 6,125 0
Object Total 411- 051 46,082 28,310 40,000 - 13.20%
Radio & Telephone 411- 052- 003 6,500 0 6,500 0.00%
Equipment Main/ Gas/ Oil
Vehicle Maintenance 411- 053- 001 35,500 24,491 35,500 0.00%
Oil & Gasoline 411- 053- 002 7,500 429 7,500 0.00%
Object Total 411- 053 43,000 24,920 43,000 0.00%
Contract Services 411- 054- 001 20,172 22,610 20,000 - 0.85%
Building Maintenance 411- 055- 001 16,700 17,692 16,700 0.00%
Other Expense
Emergency Preparedness 411- 056- 003 16,200 10,082 9,200 - 43.21%
Fire Prevention 411- 056- 004 6,000 6,201 6,000 0.00%
Object Total 411- 056 22,200 16,283 15,200 - 31.53%
Information Services
Software 411- 060- 002 5,560 2,760 5,560 0.00%
Labor 411- 060- 003 9,500 4,300 9,500 0.00%
Object Total 411- 060 15,060 7,060 15,060 0.00%
29a
Fire Budget Actual Budget Budget
Description Account # 08/ 09 08/ 09 09/ 10 % Change
Capital Outlay
Personal Protection Equipment 411- 081- 030 6,700 6,172 0 - 100.00%
Equipment 411- 081- 031 10,100 1,693 0 - 100.00%
Disaster Preparedness 411- 081- 032 8,784 5,680 0 - 100.00%
Fire Prevention Fair 411- 081- 033 5,972 3,862 0 - 100.00%
Training Materials 411- 081- 035 5,000 4,476 0 - 100.00%
Object Total 411- 081 36,556 21,883 0 - 100.00%
Total: Fire 4,634,950 4,491,866 4,613,752 - 0.46%
29b
DEPARTMENT 412 - FIRE PARAMEDIC
Approved Actual Adopted Budget
Budget Expenditures Budget %
2008- 09 2008- 09 2009- 10 Change
SALARIES 208,400 242,587 215,566 3.44%
FRINGE BENEFITS 106,430 101,362 108,980 2.40%
PERSONNEL EXPENSES 12,000 7,025 12,000 0.00%
SUPPLIES & SERVICES 69,325 66,814 59,325 - 14.42%
CAPITAL EXPENDITURES 25,690 25,443 0 - 100.00%
TOTAL - DEPARTMENT 412 421,845 443,232 395,871 - 6.16%
EXPENDITURE DETAIL:
SALARIES
Regular Salaries 190,400 211,683 193,566 1.66%
Part Time Salaries 0 0 0 0.00%
Overtime Salaries 18,000 30,904 22,000 22.22%
Subtotal 208,400 242,587 215,566 3.44%
FRINGE BENEFITS
Health Insurance 25,520 24,640 26,840 5.17%
Retirement 75,000 69,392 75,359 0.48%
Other Benefits 5,910 7,331 6,782 14.75%
Subtotal 106,430 101,362 108,980 2.40%
PERSONNEL EXPENSES
Memberships/ Conferences/ Training 12,000 7,025 12,000 0.00%
SUPPLIES & SERVICES
Department Supplies 33,015 30,477 23,015 - 30.29%
Equipment/ Maintenance/ Gas/ Oil 10,210 3,599 10,210 0.00%
Contract Services 21,250 16,810 21,250 0.00%
Other Expenses 4,850 15,928 4,850 0.00%
Subtotal 69,325 66,814 59,325 - 14.42%
CAPITAL EXPENDITURES
Capital Outlay 25,690 25,443 0 - 100.00%
TOTAL - DEPARTMENT 412 421,845 443,232 395,871 - 6.16%
CITY OF PIEDMONT
TOTAL Operating Budget
Fiscal Year 2009- 10
30
Fire: Paramedics Budget Actual Budget Budget
Description Account # 08/ 09 08/ 09 09/ 10 % Change
Salaries
Regular Salaries 412- 010- 001 190,400 211,683 193,566 1.66%
Overtime Salaries 412- 010- 003 18,000 30,904 22,000 22.22%
Object Total 412- 010 208,400 242,587 215,566 3.44%
Health Insurance
Medical Insurance 412- 011- 001 22,000 21,279 23,300 5.91%
Dental Insurance 412- 011- 002 2,900 2,736 2,900 0.00%
Vision Plan 412- 011- 003 620 624 640 3.15%
Object Total 412- 011 25,520 24,640 26,840 5.17%
Retirement
PERS 412- 012- 001 75,000 69,392 75,359 0.48%
Object Total 412- 012 75,000 69,392 75,359 0.48%
Other Benefits
Life Insurance 412- 013- 001 440 853 1,242 182.38%
Disability Insurance 412- 013- 002 170 139 156 - 8.22%
Uniform Allowance 412- 013- 003 2,200 3,231 2,200 0.02%
Medicare Insurance 412- 013- 005 3,100 3,109 3,183 2.66%
Object Total 412- 013 5,910 7,331 6,782 14.75%
Membership/ conf/ training 412- 031- 002 12,000 7,025 12,000 0.00%
Department Supplies
Medical Supplies 412- 051- 001 33,015 30,477 23,015 - 30.29%
Equipment Main/ Gas/ Oil
Ambulance Maintenance 412- 053- 001 7,900 2,856 7,900 0.00%
Oil & Gasoline 412- 053- 002 2,310 743 2,310 0.00%
Object Total 412- 053 10,210 3,599 10,210 0.00%
Contract Services
Contract Services 412- 054- 001 20,000 16,434 20,000 0.00%
Medical Radio Rental 412- 054- 002 1,250 376 1,250 0.00%
Object Total 412- 054 21,250 16,810 21,250 0.00%
Other Expense
Special Equipment 412- 056- 001 2,850 10,522 2,850 0.00%
Back- up Transportation 412- 056- 002 2,000 5,407 2,000 0.00%
Object Total 412- 056 4,850 15,928 4,850 0.00%
Capital Outlay
EMS Monitor 412- 081- 002 7,950 7,909 0 - 100.00%
CPR Training Manikin 412- 081- 003 17,740 17,534 0 - 100.00%
Object Total 412- 081 25,690 25,443 0 - 100.00%
Total: Paramedics 421,845 443,232 395,871 - 6.16%
TOTAL: Fire/ Paramedics 5,056,795 4,935,097 5,009,623 - 0.93%
30a
NON- DEPARTMENTAL
Approved Actual Adopted Budget
Budget Expenditures Budget %
2008- 09 2008- 09 2009- 10 Change
GENERAL FUND 390,000 380,401 410,677 5.30%
WORKERS' COMPENSATION FUND 405,000 374,027 405,000 0.00%
LIABILITY INSURANCE FUND 390,000 326,365 390,000 0.00%
TOTAL 1,185,000 1,080,793 1,205,677 1.74%
EXPENDITURE DETAIL:
GENERAL FUND
Library 375,000 375,000 395,000 5.33%
Unemployment 15,000 5,401 15,677 4.51%
Subtotal 390,000 380,401 410,677 5.30%
WORKERS' COMPENSATION FUND
W/ C Injury 0 0 0 0.00%
Workers Comp Admin Fee 60,000 120,605 60,000 0.00%
Workers Comp Ins Premium 215,000 186,396 215,000 0.00%
Workers Comp Injury/ Salary Pay 70,000 67,026 70,000 0.00%
Claims Payable 60,000 0 60,000 0.00%
Subtotal 405,000 374,027 405,000 0.00%
LIABILITY INSURANCE FUND
Premium and Liability 390,000 326,365 390,000 0.00%
Subtotal 390,000 326,365 390,000 0.00%
TOTAL 1,185,000 1,080,793 1,205,677 1.74%
TOTAL Operating Budget
Fiscal Year 2009- 10
CITY OF PIEDMONT
31
Non- Departmental Budget Actual Budget Budget
Description Account # 08/ 09 08/ 09 09/ 10 % Change
General Fund
Library 419- 001- 000 375,000 375,000 395,000 5.33%
Unemployment 419- 004- 000 15,000 5,401 15,677 4.51%
Sub- Total 390,000 380,401 410,677 5.30%
Workers Comp
Workers Comp Admin Fee 419- 002- 002 60,000 120,605 60,000 0.00%
Workers Comp Ins Premium 419- 002- 003 215,000 186,396 215,000 0.00%
Workers Comp Injury/ Salary Pay 419- 002- 005 70,000 67,026 70,000 0.00%
Claims Payable 419- 002- 006 60,000 0 60,000 0.00%
Sub- Total 405,000 374,027 405,000 0.00%
Liability Insurance
Premium & Liability 419- 003- 000 320,000 328,457 320,000 0.00%
Claims Payable 419- 003- 002 70,000 ( 2,092) 70,000 0.00%
Sub- Total 390,000 326,365 390,000 0.00%
Total 1,185,000 1,080,793 1,205,677 1.74%
31a
CAPITAL IMPROVEMENT PROJECTS
Approved Actual Adopted Budget
Budget Expenditures Budget %
2008- 09 2008- 09 2009- 10 Change
EQUIPMENT REPLACEMENT FUND 625,265 758,353 139,000 - 77.77%
SIGNAL @ GRAND, ARROYO, ROSE FUND 276,175 189,798 0 - 100.00%
GAS TAX FUND 0 0 0 0.00%
SEWER FUND 3,000,000 2,013,698 1,220,000 - 59.33%
CAPITAL IMPROVEMENT FUND 3,901,082 979,338 400,000 - 89.75%
TDA GRANT FUND 0 0 0 0.00%
URBAN COUNTY CDBG FUND 129,042 0 0 - 100.00%
MEASURE B SALES TAX FUND 135,000 125,793 500,000 270.37%
TRAFFIC CONGESTION RELIEF FUND 0 0 0 0.00%
MEASURE D FUND 75,000 22,680 90,000 20.00%
SIDEWALK REPAIR FUND 30,000 15,000 30,000 0.00%
Facility Maintenance Fund 57,871 0
Proposition 1 B 400,000 0
TOTAL - ALL FUNDS 8,935,747 4,962,530 2,379,000 - 73.38%
EXPENDITURE DETAIL:
EQUIPMENT REPLACEMENT FUND 625,265 758,353 139,000 - 77.77%
SIGNAL @ GRAND, ARROYO, ROSE FUND 276,175 189,798 0 - 100.00%
GAS TAX FUND 0 0 0 0.00%
SEWER FUND
Sewer Rehabilitation Project 2,227,400 35,395 148,200 - 93.35%
State Sewer Loan Payments 447,635 447,635 447,635 0.00%
Sewer Equipment 0 178,491 0
General Sewer Projects 295,400 1,291,491 558,165 88.95%
Sewer Equipment Maintenance 29,565 60,686 66,000 123.24%
Subtotal 3,000,000 2,013,698 1,220,000 - 59.33%
CAPITAL IMPROVEMENT FUND
Streets/ Traffic/ Public Safety 1,340,115 423,742 0 - 100.00%
Buildings and Grounds 1,038,980 519,279 0 - 100.00%
Parks, Landscaped Areas, Beautification 1,521,987 36,317 400,000 - 73.72%
Proposed Projects ( Coaches Field) 0 0 0 0.00%
Subtotal 3,901,082 979,338 400,000 - 89.75%
TDA GRANT FUND 0 0 0 0.00%
URBAN COUNTY CDBG FUND 129,042 0 0 - 100.00%
MEASURE B SALES TAX FUND
Street Resurfacing 128,250 125,004 475,000 270.37%
Design Street Resurfacing Project 6,750 789 25,000 270.37%
Subtotal 135,000 125,793 500,000 270.37%
TRAFFIC CONGESTION RELIEF FUND 0 0 0 0.00%
MEASURE D FUND 75,000 22,680 90,000 20.00%
SIDEWALK REPAIR FUND 30,000 15,000 30,000 0.00%
Facility Maintenance Fund 364,183 57,871 0 - 100.00%
Proposition 1 B 400,000 400,000 0 - 100.00%
ALAMEDA COUNTY CMA 0 0 0
TOTAL - ALL FUNDS 8,935,747 4,562,530 2,379,000 - 73.38%
Fiscal Year 2009- 10
CITY OF PIEDMONT
TOTAL Operating Budget
32
Capital Improvement Projects Budget Actual Budget Budget
Description Fund # 08/ 09 08/ 09 09/ 10 % Change
Equipment Replacement 110 625,265 758,353 139,000 - 77.77%
Signal @ Grand, Arroyo, Rose 120 276,175 189,798 0 - 100.00%
Gas Tax Fund 121,122,123 0 0 0 0.00%
Sewer Fund 124
Sewer Rehabilitation Project 429- 040- 000 2,227,400 35,395 148,200 - 93.35%
State Sewer Loan Payments 447,635 447,635 447,635 0.00%
Sewer Equipment 429- 025- 000 0 178,491 0 0.00%
General Sewer Projects 429- 005- 000 295,400 1,291,491 558,165 88.95%
Sewer Equipment Maintenance 429- 006- 000 29,565 60,686 66,000 123.24%
Sub- Total 3,000,000 2,013,698 1,220,000 - 59.33%
Capital Improvement 127
Streets/ Traffic/ Public Safety 127- 432- 1,340,115 423,742 0 - 100.00%
Buildings and Grounds 127- 433- 1,038,980 519,279 0 - 100.00%
Parks, Landscaped Areas 127- 434- 1,521,987 36,317 400,000 - 73.72%
Sub- Total 3,901,082 979,338 400,000 - 89.75%
TDA Grant 128 0 0 0 0.00%
CDBG 129
Handicapped Access 129,042 0 0 - 100.00%
Measure B - Sales Tax 131
Street Resurfacing 128,250 125,004 475,000 270.37%
Design Street Resurfacing 6,750 789 25,000 270.37%
Sub- Total 135,000 125,793 500,000 270.37%
Measure D 134 75,000 22,680 90,000 20.00%
Sidewalk Repair 135 30,000 15,000 30,000 0.00%
Facility Maintenance Fund 137 364,183 57,871 0 - 100.00%
Proposition 1B 138 400,000 400,000 0 0.00%
Alameda County CMA 142 0 0 0 0.00%
TOTAL 8,935,747 4,562,530 2,379,000 - 73.38%
Grand Total 29,854,399 24,681,547 22,967,753
32a
Equipment Replacement Fund
Budget
Estimated Expenditures 2009- 10 FY 2009- 10
Police: Motor Cycle 22,000
Telephone System 117,000
Total Estimated Expenditures 139,000
Actual Fund Balance, July 1, 2009 2,213,505
Estimated Revenue 2009- 10
Interest 70,000
Estimated Transfers 2009- 10
Estimated Expenditures 2009- 10 ( 139,000)
Estimated Fund Balance, June 30, 2010 2,144,505
FY 2009- 10
33
CITY OF PIEDMONT
EQUIPMENT REPLACEMENT FUND
Acquired Life 2007/ 08 2008/ 09 2009/ 10 2010/ 2011
1 Copy Machine ( Finance) 2005 5
2 Copy Machine ( Administration) 2003 5
3 Copy Machine ( Public Works) 2003 5
4 PC Computer Upgrade 2006 1 25,515 7,914 28,000
5 Video Equipment Upgrade 2003 5
6 Finance Computer Upgrade 2005 4 60,000
7 Records Mgmt Software Upgrade 2004 5 30,000
8 Server 1 ( Athena) Records Mgmt 2004 5 15,000
9 Server 2 ( Zeus) Shared Application 2004 5 15,000
10 Server 3 ( Hermes) E- Mail 2003 5 40,000
11 Server 4 ( Vulcan) Fire Dept 2002 5
12 Server 5 ( Midas) Telestaff 2002 5
13 Event Programmer 2002 10
14 Records Management Software 2009 10 5700
15 GEM Vehicle 2003 5 6,500
KCOM
16 Station Renovation 2008 88352.54 198,342
17 PW Directors Vehicle 2005 7
18 Dodge 2500 Truck (# 21) 2006 7
19 GMC Dump Truck 3500 H/ D (# 22) 1999 9 50,000
20 Dodge 2500 Truck (# 23) 2006 10
21 GMC Flatbed Pickup (# 24) 2003 9
22 GMC Utility Pickup (# 25) 2003 9
23 GMC Flatbed Pickup(# 27) 2003 9
24 GMC Dump Truck (# 29) 1992 17
25 GMC Dump Truck 3500 H/ D (# 28) 1997 12 45,000
26 Ford Street Sweeper ( reblt.)(# 31) 2005 14
27 Ford Street Sweeper (# 32) 1994 12
28 GMC Flusher Truck 95 (# 30) 2005 7
29 Dodge Pickup Truck (# 20) 2005 7
30 Backhoe 580K Case (# 54) 2000 13
31 Utility Tractor with Trailer (# 36) 1999 15
32 Sectional Sewer Rodder (# 37) 2001 15
33 GEM Vehicle 2003 5
34 Freightliner Street Sweeper 1999 10
35 Recreation Directors Vehicle 1996 6
36 2001 Dodge Pickup 2001 8 38,000
37 2005 Ford Van E350 2005 7
38 Copy Machine 2005 4 28,000
39 Recreation Van 1995 9
40 Computer System/ Software 1999 5
41 GMC Savana Van 1999 9 32,000
42 Ford Truck - Animal Control 2005 7
43 Ford Car ( Admin 1) 2004 7
44 Police Vehicle ( Admin 2) 1998 7
45 Ford Car ( Admin 3) 2002 7 33,000
46 6 Ford Patrol Cars (# 061- 066) 2006 4 258,000
47 Harley- Davidson Motorcycle 2002 6 22,000
48 Copy Machine 2003 6 28,000
49 City Telephone System 1999 10 117,000
50 Computer Dispatch/ Records 2002 n/ a
51 Communication Equipment 1997 10 101,766
52 Hand Guns 2001 10
53 Recorder Playback Unit 2003 8
54 GEM Vehicle 2003 5
55 COPS - Equipment 2006 n/ a 22,223 73,507
56 Technology Grant Equipment 2003 n/ a
57 Fire Engine # 1 (# 2841) 1999 20
58 Fire Truck # 2 (# 2842) 1990 20 600,000
59 Fire Engine # 3 (# 2843) 1989 20 450,000
60 Emergency Generator 1989 17 80,114
61 Chief's Vehicle 2002 6 35,000
62 Ambulance (# 2891) 1997 9
63 Ambulance (# 2890) 1999 9 145,000
64 Pick- up Truck (# 2896) 1999 9 40,000
65 Sidewalks/ Curbs/ Gutters 2007 170,984 437,890 360,000
66 Building Rehabilitation 2007 * 100,000
67 Artificial Turf Replacement 2007 * 65,000
488,954 758,353 139,000 724,000
Administration
Public Works
Recreation
Police
Fire
Total - All Departments
Buildings/ Grounds
34
CITY OF PIEDMONT
EQUIPMENT REPLACEMENT FUND
1 Copy Machine ( Finance)
2 Copy Machine ( Administration)
3 Copy Machine ( Public Works)
4 PC Computer Upgrade
5 Video Equipment Upgrade
6 Finance Computer Upgrade
7 Records Mgmt Software Upgrade
8 Server 1 ( Athena) Records Mgmt
9 Server 2 ( Zeus) Shared Application
10 Server 3 ( Hermes) E- Mail
11 Server 4 ( Vulcan) Fire Dept
12 Server 5 ( Midas) Telestaff
13 Event Programmer
14 Records Management Software
15 GEM Vehicle
KCOM
16 Station Renovation
17 PW Directors Vehicle
18 Dodge 2500 Truck (# 21)
19 GMC Dump Truck 3500 H/ D (# 22)
20 Dodge 2500 Truck (# 23)
21 GMC Flatbed Pickup (# 24)
22 GMC Utility Pickup (# 25)
23 GMC Flatbed Pickup(# 27)
24 GMC Dump Truck (# 29)
25 GMC Dump Truck 3500 H/ D (# 28)
26 Ford Street Sweeper ( reblt.)(# 31)
27 Ford Street Sweeper (# 32)
28 GMC Flusher Truck 95 (# 30)
29 Dodge Pickup Truck (# 20)
30 Backhoe 580K Case (# 54)
31 Utility Tractor with Trailer (# 36)
32 Sectional Sewer Rodder (# 37)
33 GEM Vehicle
34 Freightliner Street Sweeper
35 Recreation Directors Vehicle
36 2001 Dodge Pickup
37 2005 Ford Van E350
38 Copy Machine
39 Recreation Van
40 Computer System/ Software
41 GMC Savana Van
42 Ford Truck - Animal Control
43 Ford Car ( Admin 1)
44 Police Vehicle ( Admin 2)
45 Ford Car ( Admin 3)
46 6 Ford Patrol Cars (# 061- 066)
47 Harley- Davidson Motorcycle
48 Copy Machine
49 City Telephone System
50 Computer Dispatch/ Records
51 Communication Equipment
52 Hand Guns
53 Recorder Playback Unit
54 GEM Vehicle
55 COPS - Equipment
56 Technology Grant Equipment
57 Fire Engine # 1 (# 2841)
58 Fire Truck # 2 (# 2842)
59 Fire Engine # 3 (# 2843)
60 Emergency Generator
61 Chief's Vehicle
62 Ambulance (# 2891)
63 Ambulance (# 2890)
64 Pick- up Truck (# 2896)
65 Sidewalks/ Curbs/ Gutters
66 Building Rehabilitation
67 Artificial Turf Replacement
Administration
Public Works
Recreation
Police
Fire
Total - All Departments
Buildings/ Grounds
2011/ 2012 2012/ 2013 2013/ 2014 2014/ 2015 2015/ 2016 2016/ 2017 Total
18,000 18,000
20,000 20,000
20,000 20,000
29,000 30,000 31,000 32,000 33,000 34,000 274,739
50,000 50,000
75,000 135,000
40,000 70,000
20,000 35,000
20,000 35,000
6,000 46,000
6,000 6,000
6,000 6,000
10,000 10,000
15,700
7,500 14,000
286,695
35,000 35,000
45,000 45,000
50,000
55,000 55,000
40,000 40,000
40,000 40,000
40,000 40,000
60,000 60,000
45,000
0
0
150,000 150,000
45,000 45,000
75,000 75,000
50,000 50,000
0
7,500 7,500
0
40,000 70,000
38,000
35,000 35,000
32,000 60,000
30,000 60,000
40,000 70,000
32,000
0
55,000 55,000
35,000 35,000
35,000 65,000
33,000
290,000 548,000
25,000 47,000
40,000 68,000
117,000
0
101,766
30,000 30,000
33,000 33,000
7,500 7,500
120,729
0
0
600,000
450,000
80,114
35,000 70,000
200,000 344,000
145,000
40,000
0
375,000 395,000 415,000 435,000 455,000 475,000 3,518,875
105,000 110,000 110,000 115,000 120,000 130,000 790,000
69,000 72,000 72,000 75,000 79,000 83,000 515,000
922,000 1,184,500 1,223,000 712,000 1,017,000 9,958,618
Sewer
Sewer
35
Budget
Estimated Expenditures 2009- 10 FY 2009- 10
Estimated Expenditures 0
Actual Fund Balance, July 1, 2009 250,738
Estimated Revenue 2009- 10
Interest 1
State Gas Tax Funds 213,000 213,001
Estimated Transfers 2009- 10
From Traffic Congestion Relief Fund 20,000
To General Fund - Public Works Operations ( 480,000) ( 460,000)
Estimated Expenditures 2009- 10 0
Estimated Fund Balance, June 30, 2010 3,739
FY 2009- 10
Gas Tax Fund
36
Budget
Estimated Expenditures 2009- 10 FY 2009- 10
Phase IV Sewer Rehabilitation Project 148,200
Sewer Debt Service 447,635
General Sewer Projects 558,165
Sewer Equipment 66,000
Total Estimated Expenditures 1,220,000
Actual Fund Balance, July 1, 2009 1,062,651
Estimated Revenue 2009- 10
Sewer Service Fees 2,100,000
Interest 70,000 2,170,000
Estimated Transfers 2009- 10
General Fund ( 950,000)
Estimated Expenditures 2009- 10 ( 1,220,000)
Estimated Fund Balance, June 30, 2010 1,062,651
FY 2009- 10
Sewer Fund
37
ESTIMATED
2002- 03 2003- 04 2004- 05 2005- 06 2006- 07 2007- 08 2008- 09 2009- 10
Beginning Fund Balance $ 255,373 $ 1,175,571 $ 1,767,760 $ 2,435,898 $ 2,192,836 $ 2,506,507 $ 2,221,890 $ 1,062,652
Revenues
Interest 19,020 21,331 45,508 85,607 115,186 111,676 46,378 70,000
Sewer Service Charges 1,754,509 1,779,738 1,684,420 1,720,817 1,742,853 1,746,076 1,808,081 2,100,000
EBMUD 20,000
Other Financing Sources
Transfer In 100,000
State of California Loan - Phase I 926,522
State of California Loan - Phase II 2,211,812
State of California Loan - Phase III 2,202,505 310,203
State of California Loan - Phase IV
State of California Loan - Phase V
State of California Loan - Phase VI
Subtotal - Other Financing Sources 926,522 2,211,812 2,202,505 310,203 100,000 0 0 0
Subtotal - Revenues 2,700,050 4,012,881 3,932,433 2,136,627 1,958,038 1,857,752 1,854,459 2,170,000
Expenditures
Sewer Fee Study
General Sewer Projects 31,471 80 163,312 466,011 349,735 758,569 1,291,491 558,165
Sewer Equipment Maintenance
Sewer Equipment Maintenance 24,805 28,583 7,407 33,553 60,686 66,000
County of Alameda Clean Water Program 21,000 21,000 21,000 0 0
Transfer Out 740,676 731,293 641,471 675,470 795,000 805,000 1,000,000 950,000
Phase I Sewer Rehabilitation 433,193
Phase II Sewer Rehabilitation 452,190 2,386,701 14,780
Phase III Sewer Rehabilitation 51,635 137,276 2,074,926 348,439
Phase IV Sewer Rehabilitation 37,880 99,785 44,590 97,612 35,395
Phase V Sewer Rehabilitation
Phase VI Sewer Rehabilitation 148,200
Green Waste Compactor Project
Interest Expense
Sewer Street Sweeper 178,491
Phase I Sewer Loan Payment 93,278 91,980 94,188 96,448 98,763 101,133 103,561
Phase I Sewer Loan Interest Expense 49,687 51,065 52,362 50,155 47,894 45,579 43,209 40,782
Phase II Sewer Loan Payment 88,111 88,387 90,904 93,177 95,506 97,894
Phase II Sewer Loan Interest Expense 53,668 53,093 50,875 48,603 46,273 43,886
Phase III Sewer Loan Payment 102,369 101,031 103,557 106,146 108,799
Phase III Sewer Loan Interest Expense 59,144 60,482 57,956 55,367 52,714
Phase IV Sewer Loan Payment
Phase IV Sewer Loan Interest Expense
Phase V Sewer Loan Payment
Phase V Sewer Loan Interest Expense
Phase VI Sewer Loan Payment
Phase VI Sewer Loan Interest Expense
Sub- total Sewer Debt 49,687 144,342 286,122 447,335 447,635 447,635 447,635 447,635
Sewer Street Sweeper 149,846
Sewer Flusher Truck 164,221
Sub- total Expenditures 1,779,852 3,420,692 3,264,295 2,379,689 1,644,367 2,142,369 3,013,698 2,170,000
Excess of Revenues over Expenditures 920,198 592,189 668,138 ( 243,062) 313,671 ( 284,617) ( 1,159,239) ( 0)
Ending Fund Balance $ 1,175,571.44 $ 1,767,760.38 $ 2,435,898.27 $ 2,192,835.95 $ 2,506,507.46 $ 2,221,890.08 $ 1,062,652 $ 1,062,652
ACTUAL
CITY OF PIEDMONT
SEWER
FUND 124
38
FY 2009- 10
Capital Improvement Fund
Budget
Estimated Expenditures 2009- 10 FY 2009- 10
Street/ Traffic/ Public Safety 0
Buildings and Grounds 0
Parks/ Landscaped Areas/ Medians 400,000
Total Estimated Expenditures 400,000
Actual Fund Balance, July 1, 2009 2,962,708
Estimated Revenue 2009- 10 0
Estimated Transfers 2009- 10
General Fund 200,000
Estimated Expenditures 2009- 10 ( 400,000)
Estimated Fund Balance, June 30, 2010 2,762,708
39
PROJECTS
Carryover 2009- 10
from FY 08- 09 New projects
1 Sidewalk/ Curb/ Gutter Repairs 127 0432- 001- 000 $ 0 $ 0
2 Fire Hydrant Replacement 127 0432- 002- 000 $ 34,393 $ 34,393
3 Moraga Canyon ( Blair Park) Study 127 0432- 004- 000 $ 146,306 $ 146,306
4 GEO TECH ET AL 127 0432- 006- 001 $ 146,212 $ 146,212
5 Tree Removals 127 0432- 008- 000 $ 15,000 $ 15,000
6 Community Pool 127 0432- 001- 014 $ 600,000 $ 600,000
7 Corp Yard Above- Ground Fuel Tank 127 0432- 016- 000 $ 0 $ 0
8 Survey Monuments 127 0432- 017- 000 $ 7,227 $ 7,227
9 Exedra Plaza Phase III 127 0432- 020- 000 $ 0
Highland Way Bus Shelte 127 0432- 021- 000 $ 0
10 Pedestrian Path Signage 127 0432- 022- 000 $ 10,000 $ 10,000
11 Ronada Ramon intersection 127 0432- 042- 000 $ 50,000 $ 50,000
Sub- Total: Street/ Traffic/ Public Safety $ 1,009,138 $ 0 $ 1,009,138
Buildings & Grounds
12 801 Magnolia Building Repairs 127 0433- 003- 000 $ 331,491 $ 331,491
13 Guilford Tennis Ct Resurfacing 127 0433- 005- 000 $ 0
14 City Hall/ Recreation Center Paint 127 0433- 008- 000 $ 0
15 City Hall Fuel Tank Rehabilitation 127 0433- 011- 000 $ 15,163 $ 15,163
16 Police Department Restroom Renovations 127 0433- 012- 000 $ 0
17 Community Hall Painting 127 0433- 019- 000 $ 4,401 $ 4,401
18 Fire Department Kitchen Renovations 127 0433- 021- 000 $ 0
19 KCOM Upgrade 127 0433- 025- 000 $ 0
20 City Hall Basement Renovations 127 0433- 032- 000 $ 297,740 $ 297,740
21 Beach Childrens Play Area 127 0433- 038- 000 $ 0
22 Crocker Park Garage 127 0433- 039- 000 $ 25,779 $ 25,779
23 Chambers Medallion 127 0433- 042- 000 $ 0
24 Middle School GYM Floor 127 0433- 043- 000 $ 0
Sub- Total: Buildings & Grounds $ 674,574 $ 0 $ 674,574
Parks/ Landscaped Area/ Median
25 Hampton Renovation Plan 127 0434- 001- 000 $ 353,405 $ 353,405
26 Grand / Rose Median Landscape 127 0434- 003- 000 $ 14,411 $ 14,411
27 Beach Access / Landscape Plan 127 0434- 008- 000 $ 30,000 $ 30,000
28 Coaches Field Improvement 127 0434- 013- 000 $ 654,958 $ 654,958
29 St. James Entry Pillar Renov 127 0434- 031- 000 $ 7,500 $ 7,500
30 Dracena Drainage and Turf Replacement 127 0434- 033- 000 $ 70,000 $ 70,000
31 Coaches/ Blair EIR 127 0434- 034- 000 $ 77,041 $ 77,041
32 Havens athlectic field 127 0434- 038- 000 $ 250,000 $ 400,000 $ 650,000
33 Ricardo/ York Stairway 127 0434- 039- 000 $ 23,355 $ 23,355
34 Rose/ Kingston 127 0434- 040- 000 $ 5,000 $ 5,000
Sub- Total: Parks/ Landscaped Area/ Median $ 1,485,670 $ 400,000 $ 1,885,670
Grand Total $ 3,169,382 $ 400,000 $ 3,569,382
NUMBERS
CAPITAL IMPROVEMENT PROJECTS
FY 09/ 10 Approved Budget
ACCOUNT
39a
Budget
Estimated Expenditures 2009- 10 FY 2009- 10
Total Estimated Expenditures 0
Actual Fund Balance, July 1, 2009 90,000
Estimated Revenue 2009- 10
Community Block Grant 0
Estimated Transfers 2009- 10
TDA Grant Fund 0
Estimated Expenditures 2009- 10 0
Estimated Fund Balance, June 30, 2010 90,000
The U. S. Department of Housing and Urban Development ( HUD) awards Community Development
Block Grant ( CDBG) funds annually to cities and counties. The funds are used for projects that
include housing rehabilitation, new construction and housing utilization, economic development, public
improvements, and fair housing. HUD awards a target or " entitlement" amount each year determined
by a national formula established by Congress. Funds are received by the Alameda County Board of
Supervisors for the Urban County entitlement jurisdictions that include the cities of Piedmont, Albany,
Dublin, Emeryville, and Newark. CDBG funds are made available effective July 1 each year and are
disbursed to jurisdictions after approved projects are completed. The City has used these funds in the
past for the removal of architectural barriers to make public facilities handicap accessible. Past
projects include accessibility improvements at Dracena Park, the rehabilitation of the Veterans' Hall
and Recreation Building restrooms ( lower floor), installation of automated doors at City Hall and the
Police Department, and rehabilitation of the Exedra Plaza to meet ADA accessibility standards. The
FY 2005- 06, FY 2006- 07, FY 2007- 08 and FY 2008- 09 funds will be utilized to make ADA accessibility
improvements to the walkways and stairs around Exedra Plaza in Piedmont Park.
FY 2009- 10
Urban County CDBG Fund
40
Budget
Estimated Expenditures 2009- 10 FY 2009- 10
Street Resurfacing 475,000
Design Street Resurfacing Project 25,000
Total Estimated Expenditures 500,000
Actual Fund Balance, July 1, 2009 410,886
Estimated Revenue 2009- 10
Measure B Sales Tax 345,415
Estimated Transfers 2009- 10
Estimated CMA 99,000
Estimated Expenditures 2009- 10 ( 500,000)
Estimated Fund Balance, June 30, 2010 355,301
Measure B, a tax approved by Alameda County voters in November 2000, provides
programmatic pass- through funds for bicycle and pedestrian safety improvements, mass
transit, paratransit, and local streets and roads projects. The Measure B half- cent sales
tax collection began April 1, 2002 and will continue for 20 years through March 31, 2022.
Funds are allocated to Alameda County and the cities within the county based on a
formula using the population and road miles within each jurisdiction. The City of Piedmont
uses Measure B funds for annual street resurfacing projects, bicycle & pedestrian
safety improvements, Curb and Gutter cuts.
The Alameda County Congestion Management Agency ( CMA) is the lead agency in
the distribution of transportation funding from the Federal Economic Stimulus Package.
The City of Piedmont is scheduled to received $ 99,000 for street repaving.
FY 2009- 10
Measure B - Alameda County Sales Tax Fund
41
FY 2009- 10
Traffic Congestion Relief Fund
Budget
Estimated Expenditures 2009- 10 FY 2009- 10
Total Estimated Expenditures 0
Actual Fund Balance, July 1, 2009 71,551
Estimated Revenue 2009- 10
Traffic Congestion Relief 0
Estimated Transfers 2009- 10
To Gas Tax Fund ( 20,000)
Estimated Expenditures 2009- 10 0
Estimated Fund Balance, June 30, 2010 51,551
Chapter 91, Statutes of 2000, ( Assembly Bill 2928) as amended by Chapter 656, Statutes
of 2000, ( Senate Bill 1662) established the State Traffic Congestion Relief Fund, which
allocates funds to cities and counties for transportation congestion relief. The funds are
to be used only for street and highway maintenance, rehabilitation, reconstruction and storm
damage repairs and will be disbursed from FY 2000- 01 through FY 2005- 06, provided the
funds are available at the State. The City received $ 82,861 in FY 2000- 01 and $ 28,737 in
FY 2002- 03. The FY 2002- 03 funds were used to help finance the FY 2002- 03 Crosswalk
on Lower Grand capital improvement project. Due to the State's budget crises in FY
2003- 04 and FY 2004- 05, no traffic congestion relief funds were available.
Suspended funds from FY 2003- 04 and FY 2004- 05 were received during FY 2006- 07 in
the amounts of $ 37,855 and $ 44,584 respectively. Monies in the amount of $ 132,097 were
transferred to the Measure B Sales Tax Fund to be used for street resurfacing projects in
FY 2006- 07.
42
Budget
Estimated Expenditures 2009- 10 FY 2009- 10
Import Mitigation Programs 44,000
Measure D Program 8,000
Recycled Product Procurement 9,000
Beverage Container Recycling 10,000
Food Scrap Recycling 19,000
Total Estimated Expenditures 90,000
Actual Fund Balance, July 1, 2009 145,504
Estimated Revenue 2009- 10
Surcharge and Recycling Funds 88,900
Estimated Transfers 2009- 10
General Fund ( 30,000)
Estimated Expenditures 2009- 10 ( 90,000)
Estimated Fund Balance, June 30, 2010 114,404
The Alameda County Waste Reduction and Recycling Initiative ( Measure D) levies a surcharge
on solid waste landfilled in unincorporated Alameda County. Specified percentages of surcharge
funds are disbursed to cities and sanitary districts that meet certain criteria contained in the law.
Measure D funds must be used for the continuation and expansion of municipal recycling programs.
The City's Measure D Fund also encompasses funding from State of California Beverage Container
Recycling Grants, Alameda County & Stopwaste. org Import Mitigation Funds, and Alameda County
Recycled Product Procurement Funds.
FY 2009- 10
Measure D Fund
43
ESTIMATED
2000- 01 2001- 02 2002- 03 2003- 04 2004- 05 2005- 06 2006- 07 2007- 08 2008- 09 2009- 10
Beginning Fund Balance 23,063 38,119 73,858 88,471 152,926 208,729 195,549 218,572 120,251 145,503
Revenues
Beverage Container Recycling Grant 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000
Import Mitigation Fees 22,244 22,244 21,993 22,310 22,178 22,310 12,508 22,888 0 20,000
Measure D 39,511 38,734 35,659 41,481 41,776 45,915 48,568 54,878 74,590 40,000
Interest 2,322 1,885 1,780 1,833 3,997 7,692 9,629 9,248 3,091 6,500
Recycling Funds 8,565 6,789 12,099 6,470 6,287 6,311 6,104 5,250 5,200
Food Scrap Recycling Grant 8,182 18,300 0 12,200
Sub- Total 72,259 76,428 71,221 82,723 79,421 87,204 82,016 116,418 87,931 88,900
Expenditures
Import Mitigation Programs 55,230 9,626 44,000
Measure D Program 9,453 7,105 8,000
Recycled Product Procurement 10,439 85 9,000
Beverage Container Recycling 12,368 10,000
Food Scrap Recycling 24,636 5,864 19,000
Maintenance/ Source Reduction 27,202 10,690 23,668 4,980 572 25,336 13,994
Capital
Copiers 23,624
Sub- Total Capital 0 0 23,624 0 0 0 0 0 0 0
Total Expenditures 27,202 10,690 47,292 4,980 572 25,336 13,994 112,125 22,680 90,000
Transfer to General Fund
Planning Department 17,842 22,769 9,316 13,288 23,046 26,846 45,000 102,614 40,000 30,000
20% of Trash Disposal 12,158 7,231
Total Transfer to General Fund 30,000 30,000 9,316 13,288 23,046 26,846 45,000 102,614 40,000 30,000
Transfer to Capital Improvement Fund
Dracena Park Play Area Project 48,202
Total: Expenditures & Transfers 57,202 40,690 56,608 18,268 23,618 100,384 58,994 214,739 62,680 120,000
Ending Fund Balance 38,119 73,858 88,471 152,926 208,729 195,549 218,572 120,251 145,503 114,403
CITY OF PIEDMONT
Measure D Fund: 2000 through 2010
ACTUAL
43a
Budget
Estimated Expenditures 2009- 10 FY 2009- 10
Sidewalk Repair 30,000
Actual Fund Balance, July 1, 2009 67,227
Estimated Revenue 2009- 10
Sidewalk Reimbursement Program 30,000
Estimated Expenditures 2008- 09 ( 30,000)
Estimated Fund Balance, June 30, 2010 67,227
Under Article V Section 18.26 of the City Code, homeowners are required to repair/ replace City sidewalks
when the following conditions apply: when the real property is developed for any use; in conjunction with
the issuance of any permit or aggregate of permits within the year preceding the date of application, in the
amount of $ 5,000 or more on the real property; in conjunction with the sale of the real property.
The owner has two options available:
Option 1: Submit a building permit application for the sidewalk or driveway repair or have a C- 8
licensed concrete contractor apply for a permit for the sidewalk work.
Option 2: In lieu of a permit application, the City will retain a contractor and perform the required
sidewalk or driveway repair at a competitive square foot rate varying between $ 10 to $ 14
per square foot.
FY 2009- 10
Sidewalk Repair Fund
44
Budget
Estimated Expenditures 2009- 10 FY 2009- 10
Total Estimated Expenditures 0
Actual Fund Balance, July 1, 2009 306,312
Estimated Revenue 2009- 10
0
Estimated Transfers 2009- 10 100,000
Estimated Expenditures 2009- 10 0
Estimated Fund Balance, June 30, 2010 406,312
The facilities maintenance fund was established per City Council directive in FY 2007- 08.
The fund has identified maintenance needs, i. e. painting, roof, carpet replacement, HVAC,
kitchen and restroom upgrades for all the buildings owned by the City of Piedmont as well as
upgrades to the city owned parks, tennis courts and children’s play areas.
The specific needs of each facility are listed on the following pages.
FY 2009- 10
Facility Maintenance Fund
45
46
INDEPENDENT AUDITOR'S REPORT ON
COMPLIANCE WITH THE PROPOSITION 111
2009- 10 APPROPRIATION LIMIT INCREMENT
To the Honorable Mayor and City
Council City of Piedmont, California
We have applied the procedures below to the Appropriations Limitation Worksheet for the City of
Piedmont, California ( City) for the year ended June 30, 2009. These procedures, which were suggested
by the League of California Cities and presented in their Article XIIIB Appropriations Limitation Uniform
Guidelines, were performed solely to assist you in meeting the requirements of Section 1.5 of Article
XIIIB of the California Constitution. The sufficiency of the procedures is solely the responsibility of the
specified users of this report. Consequently, we make no representation regarding the sufficiency of the
procedures described below either for the purpose for which this report has been requested or for any other
purpose. This report is intended for the information of management and the City Council; however, this
restriction is not intended to limit the distribution of this report, which is a matter of public record.
The procedures you requested us to perform and our findings were as follows:
A. We obtained the Appropriations Limitation Worksheet and determined that the 2009- 10
Appropriations Limit of $ 17,513,504 and annual adjustment factors were adopted by resolution of the City
Council. We also determined that the population and inflation options were selected by a recorded vote of
the City Council.
B. We recomputed the 2009- 2010 Current Appropriations Limit by multiplying the 2008- 2009 Prior
Year Appropriations Limit by the annual adjustment factors.
C. For the Appropriations Limitation Worksheet, we agreed the Per Capita Income, County and City
Population Factors to California State Department of Finance Worksheets.
These agreed- upon procedures are substantially less in scope than an audit, the objective of which is the
expression of an opinion on the Appropriations Limitation Worksheet. Accordingly, we do not express
such an opinion. Had we performed additional procedures or had we made an audit of the Gann Worksheet
and the other completed worksheets described above, matters might have come to our attention which
would have been reported to you.
October 21, 2009
CITY OF PIEDMONT
Roster of Authorized
Full- Time Positions
2009 - 10
ADMINISTRATION
City Administrator 1
City Clerk/ MIS Director 1
Administrative Assistant 1
Administrative Services Technician II 1
Television Station Manager 1
5
FINANCE & HUMAN RESOURCES
Finance/ Human Resources Director 1
Accountant 1
Administrative Services Technician II 2
4
POLICE PROTECTION
Police Chief 1
Captain 2
Sergeant 4
Police Officer 13
Dispatcher 5
Administrative Assistant 1
Animal Control Officer 2
28
FIRE PROTECTION
Fire Chief 1
Captain 1
Captain/ Paramedic 2
Lieutenant 1
Lieutenant/ Paramedic 2
Firefighter 5
Firefighter/ Paramedic 10
Fire Engineer 3
Fiscal Services Technician ( 40% Fire - 60% Recreation) 0.4
25.4
PUBLIC WORKS
Public Works Director 1
City Planner 1
Administrative Assistant 2
Building Official 1
Parks & Project Manager 1
Public Works Maintenance Supervisor 1
Maintenance Worker I 1
Maintenance Worker II 4
Senior Maintenance Worker 2
Assistant Planner 1
47
CLASSIFICATION
PUBLIC WORKS - LOCAL 1021 Top Step
Contract expires: 12/ 31/ 2010 # of First Last Annual Subject
This salary effective as of: 1/ 1/ 09 - 12/ 31/ 09 EEs Step Step Salary to O/ T
Maintenance Worker I 0 3,469 4,216 50,592 
Maintenance Worker I
w/ Class B License 3% 0 3,572 4,342 52,113 
Maintenance Worker I
w/ Qualified Pesticide Certificate 3% 0 3,572 4,342 52,113 
Maintenance Worker I
w/ Certified Arborist 5% & Class B 3% 1 3,642 4,560 54,720 
Maintenance Worker II 1 0 4,426 53,112 
Maintenance Worker II/
w/ Class B License 3% 3 0 4,559 54,708 
Maintenance Worker II
w/ Qualified Pesticide Certificate 3% 0 0 4,559 54,708 
Maintenance Worker II
w/ Certified Arborist 5% 0 0 4,647 55,764 
Senior Maintenance Worker 1 4,091 4,967 59,604 
Sr. Maintenance Worker
w/ Class B License 3% 1 4,214 5,116 61,392 
Sr. Maintenance Worker
w/ Qualified Pesticide Certificate 3% 0 4,214 5,116 61,392 
Sr. Maintenance Worker
w/ Certified Arborist 5% 0 4,296 5,215 62,580 
7
GENERAL - LOCAL 1021
Contract expires 12/ 31/ 10 # of First Last Annual Subject
This salary effective as of: 1/ 1/ 09 - 12/ 31/ 09 EE's Step Step Salary to O/ T
Dispatcher 0 4,455 5,413 64,956 
Dispatcher with 2% Post Certificate 5 4,544 5,521 66,252 
Animal Control Officer 0 3,581 4,351 52,212 
Animal Control Officer w/ 1% EDU 1 3,617 4,395 52,740 
Animal Control Officer w/ 2% EDU 1 3,653 4,438 53,256 
7
CITY OF PIEDMONT
MONTHLY SALARIES
as of July 1, 2009
48
FIRE
Contract expires 12/ 31/ 10 # of First Last Annual Subject
This salary effective as of: 1/ 1/ 09 - 12/ 31/ 09 EE's Step Step Salary to O/ T
Lieutenant 8,334 100,008 
Lieutenant with 4% FOC 1 8,667 104,004 
Lieutenant with 12% Paramedic 0 9,334 112,008 
Lieutenant with FO & Paramedic 2 9,707 116,484 
Firefighter 3 6,345 7,287 87,444 
Firefighter with 4% FOC 2 6,599 7,578 90,936 
Firefighter with 12% Paramedic 9 7,106 8,161 97,932 
Firefighter with FO & Paramedic 1 7,391 8,487 101,844 
Engineer 1 6,663 7,654 91,848 
Engineer with 4% FOC 2 6,930 7,960 95,520 
Engineer with 12% Paramedic 0 7,463 8,572 102,864 
Engineer with FO & Paramedic 0 7,762 8,915 106,980 
21
POLICE
Contract expires 12/ 31/ 2010 # of First Last Annual Subject
This salary effective as of: 1/ 1/ 09 - 12/ 31/ 09 EE's Step Step Salary to O/ T
Sergeant 0 8,852 106,224 
Sergeant with 7% POST & Supervisors cert. 4 9,661 115,932 
Police Officer 0 6,172 7,448 89,376 
Police Officer with 7% POST 7 6,604 7,969 95,628 
Police Officer with 5% K9 1 6,481 7,820 93,840 
Police Officer with 7% POST & K9 1 6,935 8,367 100,404 
Detective with 7% POST 2 6,935 8,367 100,404 
Traffic Officer with 7% POST 2 6,935 8,367 100,404 
17
CONFIDENTIAL
Contract expires 12/ 31/ 10 # of First Last Annual Subject
This salary effective as of: 1/ 1/ 09 - 12/ 31/ 09 EE's Step Step Salary to O/ T
Accountant w/ 2% EDU 1 5,521 6,713 80,556 
Administrative Assistant 4 4,163 5,062 60,744 
Administrative Assistant w/ 1% EDU 1 4,205 5,112 61,344 
Administrative Services Technician II 2 5,412 6,581 78,972 
Administrative Services Tech II w/ 2% EDU 1 5,521 6,713 80,556 
Fiscal Services Technician w/ 2% EDU 1 4,635 5,630 67,560 
Television Station Mgr. w/ 2% EDU 1 5,521 6,713 80,556 
11
CHILDCARE
Contract expires 3/ 31/ 2010 # of First Last Annual Subject
This salary effective as of: 4/ 1/ 09 - 3/ 31/ 10 EE's Step Step Salary to O/ T
Childcare Site/ Recreation Program Coord 3 3,536 4,740 56,880 
Assistant Site/ Recreation Program Coord 4 3,056 4,091 49,092 
7
49
PROFESSIONAL/ TECHNICAL/ SUP.
Contract expires 12/ 31/ 10 # of First Last Annual Subject
This salary effective as of: 1/ 1/ 09 - 12/ 31/ 09 EE's Step Step Salary to O/ T
Public Works Maint. Supervisor 0 5,742 6,980 83,760
Public Works Maint. Supv + 5% Arb. 3% Pest 1 6,210 7,549 90,588
Recreation Supervisor 3 4,923 5,986 71,832
Assistant Planner 1 5,032 6,116 73,392
Planning Technician I 2 3,706 4,505 54,060
Planning Technician II 0 4,077 4,955 59,460
7
MID- MANAGEMENT
Contract expires 12/ 31/ 10 # of First Last Annual Subject
This salary effective as of: 1/ 1/ 09 - 12/ 31/ 09 EE's Step Step Salary to O/ T
Fire Captain 0 7,929 9,633 115,596 
Fire Captain w/ 4% FOC 1 8,246 10,018 120,216 
Fire Captain w/ 12% Paramedic 0 8,880 10,789 129,468 
Fire Captain w/ FOC & Paramedic 2 9,236 11,220 134,640 
Contract expires 12/ 31/ 10
This salary effective as of: 1/ 1/ 09 - 12/ 31/ 09
Police Captain 0 9,850 11,971 143,652
Police Captain with 6% POST 2 10,441 12,689 152,268
Contract expired 6/ 30/ 09
This salary effective as of: 7/ 1/ 08 - 6/ 30/ 09
City Planner 1 8,233 10,002 120,024
Building Official 1 9,812 117,744
Parks & Projects Manager 1 8,076 9,812 117,744
8
Top Step
Last Annual
MANAGEMENT Step Salary
Finance Director ( contract expired 6/ 30/ 09) 1 12,969 155,628
Fire Chief ( contract expired 6/ 30/ 09) 1 14,201 170,412
Police Chief ( contract expired 6/ 30/ 09) 1 14,824 177,888
Public Works Director ( contract expired 6/ 30/ 09) 1 12,741 152,892
Recreation Director ( contract expired 6/ 30/ 09) 1 11,280 135,360
City Clerk/ MIS Director ( contract expired 6/ 30/ 09) 1 9,826 117,912
City Administrator 1 15,732 188,787
7
Number of Employees & Open Positions 92
50
Administration Department
FY 09- 10 Budget
51
Functional Description & W