TOWN OF COLMA
FY 2010- 11
Adopted Budget
Mayor Diana Colvin
Vice Mayor Helen Fisicaro
Council Member Raquel “ Rae” Gonzalez
Council Member Joanne F. del Rosario
Council Member Joseph Silva
TOWN OF COLMA
FY 2010- 11 Adopted Budget
TABLE OF CONTENTS
INTRODUCTION
City Manager’s Budget Message.......................................................... 1
Community Profile ........................................................................... 19
Revenue Summary .......................................................................... 20
Expenditure Summary by Department ............................................... 21
Expenditure Summary by Category ................................................... 22
Capital Improvement Projects........................................................... 23
Status of Fund Balances................................................................... 24
Staffing .......................................................................................... 25
DEPARTMENTS
City Council..................................................................................... 27
City Treasurer ................................................................................. 31
City Attorney................................................................................... 33
City Manager / City Clerk Department ............................................... 37
Administration........................................................................... 38
Human Resources...................................................................... 43
Finance..................................................................................... 47
General Services.................................................................. 50
Debt Service – COPs ............................................................ 52
Police Department ........................................................................... 55
Police Administration.................................................................. 56
Police Patrol .............................................................................. 60
Police Communications............................................................... 64
Police Grants............................................................................. 67
Public Works Department................................................................. 69
Public Works Administration / Engineering / Building .................... 70
Public Works Maintenance.......................................................... 73
Public Works Facility Operations............................................ 77
Planning Department ....................................................................... 85
Recreation Services Department ....................................................... 89
FINANCIAL TRENDS
Financial Trends Analysis ................................................................. 95
10 Year Revenue History.................................................................. 98
10 Year Expenditure History by Department..................................... 100
10 Year Expenditure History by Category......................................... 102
5 Year Projection........................................................................... 104
APPENDIX
About Colma ................................................................................. 107
Appropriation Limit ........................................................................ 111
Budget Process ............................................................................. 112
Budget and Financial Policies.......................................................... 113
Revenue Detail.............................................................................. 117
List of Acronyms............................................................................ 121
Glossary of Budget Terms .............................................................. 123
Resolution 2009- 19........................................................................ 129
Reasonable Accommodation
Upon request, this publication will be made available in appropriate alternative formats to
persons with disabilities, as required by the Americans with Disabilities Act of 1990. Any person
with a disability, who requires a modification or accommodation to view the document, should
direct such a request to Brian Dossey, ADA Coordinator, at 650- 997- 8300 or
brian. dossey@ colma. ca. gov Please allow two business days for your request to be processed.
Town of Colma
Residents of Colma
Police
Department
Recreation
Services
Department
Planning
Department
City Council
City Manager
Public Works
Department
City Manager/
City Clerk
Department
City Treasurer
City Attorney
Budget Message
TO: Mayor and Members of the City Council
FROM: Laura Allen, City Manager
DATE: June 9, 2010
SUBJECT: FY 2010- 11 Adopted Budget
Staff is pleased to present the FY 2010- 11 Adopted Budget which represents an outstanding
effort by the Town to provide municipal services and contains the Town’s first Strategic Plan.
EXECUTIVE SUMMARY
The FY 2010- 11 Adopted Budget was prepared using the Value Statement1 in the Strategic Plan
as a guide. The Strategic Plan tells the story of who we are ( what we value) and the future we
are trying to build.
With General Fund expenditures totaling $ 13.4 million2, the Adopted Budget is 4% or $ 600,000
lower than the $ 14 million FY 2009- 10 Adopted Budget. The assumptions used in preparing the
FY 2010- 11 Adopted Budget are attached.
General Fund revenues3 are projected to be $ 12 million, which is $ 1.4 million less than the FY
2010- 11 expenditures and $ 200,000 higher than General Fund revenues in the FY 2009- 10
Adopted Budget of $ 11.8 million. The increase is based on the assumption that the national,
state and regional economies stop declining and begin to level off in FY 2010- 11. Most
operating departments reduced their budgets and the Capital Improvement Program ( CIP)
budget decreased to $ 300,000 for FY 2010- 11. While cardroom taxes are expected to total
$ 4.7 million for FY 2009- 10, the revenue estimate for FY 2010- 11 is $ 4.2 million.
The FY 2010- 11 Adopted Budget includes a $ 1.4 million transfer from the General Fund balance
to address the shortfall between revenues and expenditures and to meet the State requirement
to adopt a balanced budget. The transfer will reduce the projected General Fund Reserve4 to
$ 22 million.
1 See Attachment A to Budget Message
2 These General Fund expenditures include transfers to the CIP and Debt Service funds only. Police Grants are not
included – See Status of Fund Balances
3 Includes transfers in from the Gas Tax and Measure A – See Status of Fund Balances.
4 General Fund Reserve is the balance of all general funds not otherwise appropriated ( budgeted) or accounted for,
such as the allocated reserves Council set aside for Litigation, Insurance, Disaster Preparedness, Employee Benefits
and Operations.
- 1 -
STRATEGIC PLAN
At the beginning of each calendar year, the City Council typically reviews and discusses Town
priorities with the City Manager and staff. During FY 2009- 10, staff initiated a Strategic
Planning Process with the Council. Strategic planning is a comprehensive and systematic
management tool designed to help organizations assess the current environment, increase
effectiveness, develop commitment to the organization’s mission and achieve consensus on
strategies and objectives for achieving that mission. The focus is on aligning organizational
resources to bridge the gap between present conditions and the envisioned future. The
organization’s objectives for a strategic plan will help determine how available resources can be
tied to future goals. Basically, the Strategic Plan tells the story of who we are ( what we value)
and the future we are trying to build.
Value- Based Code of Conduct
The first step in the Strategic Planning process was the development of a Value- Based Code of
Conduct. A Value- Based Code of Conduct is a statement of important values and the kinds of
behaviors that demonstrate how those values are expressed. The emphasis is on the " do’s"
rather than the " don'ts." The City Manager and City Attorney guided the City Council through
the creation of a Value- Based Code of Conduct unique to Colma, which was adopted in
December of 2009. The Council selected the following values:
 Fairness
 Responsibility
 Honesty and Integrity
 Vision
Value Statement
After the Code was finalized, the Council used the four selected core values as the foundation
for its Strategic Plan, beginning with a Value Statement. The Value Statement includes
expressions of how the core values would be applied in the context of the work of the Town,
such as the annual budget process, as opposed to being applied to an individual Council
Member's conduct. For example, one of the three expressions of how Responsibility is applied
to individual conduct is the statement, " In practice, I will come to meetings prepared." While
this is an excellent expression of that value in the context of personal conduct, it is not
applicable to how that value should be expressed or practiced in the context, for example, of a
budget decision. A more appropriate expression of Responsibility in the context of a budget
decision might be something like, “ Responsible decisions consider their financial impacts, taking
into account the long- term financial needs of the Town, especially its financial stability.”
At the September 30, 2009 Strategic Planning workshop, the Council selected the expressions
for the Value Statement. The Value Statement is:
 Treat all persons, claims and transactions in a fair and equitable manner.
 Make responsible decisions by taking the Town’s long- range financial stability into
consideration.
 Base decisions on, and relate to each other with honesty and integrity.
 Be innovative in improving the quality of life in our business and residential
communities.
- 2 -
Priority Areas and Goals
At that September, 2009 workshop, the Council also selected four Priority Areas for staff to
focus on in FY 2010- 11:
 Town Operations
 Economic Development
 Long- Range Financial Plan
 Neighborhoods
Over the next several months, staff prepared draft goals for each Priority Area as well as
programs designed to achieve those goals. During this process, staff determined that a large
percentage of the Town’s work is associated with meeting legal requirements. In recognition of
that fact, staff added a new Priority Area: Significant Mandates.
Programs
At the February 24, 2010 Strategic Planning workshop, the Council reviewed and approved the
goals for each Priority Area and selected programs designed to achieve these goals during FY
2010- 11.
To prepare the budget for FY 2010- 11, each department submitted a budget equal to or less
than its FY 2009- 10 Adopted Budget allocation. Funding for the Strategic Plan items ( totaling
$ 399,500) was then added to the department’s baseline budget. The breakdown of those costs
is as follows:
 Prepare plans and specifications for the Hillside Boulevard Project - $ 300,000
 Initiate General Plan Update - $ 30,000
 Hire a consultant to assist with the development of a long- range economic development
plan - $ 30,000 ( estimate – budget may need to be increased depending on responses to
the RFP)
 Hire a consultant to assist with the implementation of the short- term economic
development strategy - $ 30,000 ( estimate – budget may need to be increased
depending on responses to the RFP)
 Host Town wide clean- up day and garage sale event - $ 3,000
 Develop Community Action Teams ( CAT) for safety and emergency preparedness -
$ 6,500
These programs have been budgeted in the department taking the lead on implementation. As
part of the budget adoption process, staff is requesting the Council approve the Strategic Plan.
Attachment A shows each Priority Area, its goal and programs along with the Value Statement
and detailed descriptions of each program by Priority Area.
ECONOMIC OVERVIEW
The Town of Colma is the smallest municipality in San Mateo County with 1,600 residents.
Sales and cardroom taxes are its primary funding sources. The Town consistently ranks in the
top five in per capita sales tax rankings5 in the State of California, largely due to the Serramonte
Boulevard Auto Row and big box retail at the 280 Metro shopping center. In spite of the
economic challenges outlined below, Colma remained in the top five for 2009.6
5 Based on the annual report produced by the HdL Companies
6 HdL Companies, Sales Tax Per Capita, Calendar Year 2009
- 3 -
This reliance on sales taxes makes the Town vulnerable to changes in consumer spending. The
national sub- prime mortgage meltdown referenced in the budget transmittal memorandum last
year is continuing with almost 24% of homeowners in the United States living in houses that
are valued at less than their mortgage. 7 In March of 2010, the unemployment rate was 12.6%
in California ( approximately two points above the national average) and 9.8% in San Mateo
County. 8 There are signs that the economic decline has stopped. Consumer confidence rose in
April 2010 to its highest point since the Lehman Brothers collapse in September of 2008.9
Although the FY 2010- 11 Adopted Budget assumes sales tax revenues increase to $ 6.2 million,
this amount is still substantially lower than the Town’s seven year average of $ 8 million
annually, shown in the chart below.
SALES TAX REVENUE
$ 0
$ 2
$ 4
$ 6
$ 8
FY
2002
FY
2003
FY
2004
FY
2005
FY
2006
FY
2007
FY
2008
FY
2009
FY
2010
FY
2011
Millions
$ 8.4 M
$ 8 M
$ 7.9 M
$ 7.9 M
$ 8.1 M $ 8.2 M
$ 7.6 M
$ 7.1 M
$ 5.3 M
$ 6.2 M
Est. Proposed
The Town is uniquely challenged in its efforts to diversify its revenue base with 76% of the
Town’s two square miles developed as cemeteries or zoned for cemetery usage, and the
remainder substantially developed.
Impact of the Nationwide Recession
In December of 2008, staff presented a Financial Update to the City Council which indicated
Town reserves would be exhausted by FY 2015 unless spending patterns changed or revenues
increased significantly. To reduce expenditures, work on major capital projects was suspended
and a selective hiring freeze was imposed.
While these adjustments helped extend the life of the reserves until FY 2018, as displayed in
the chart below, there is more work to be done in terms of balancing revenues and
expenditures.
7 Bloomberg, April 28, 2010
8 Bureau of Labor Statistics, March 2010
9 Bloomberg, April 28, 2010
- 4 -
TOTAL AMOUNT IN RESERVE
( Comparison of FY 2009 and FY 2010 Projections)
$ 0
$ 5
$ 10
$ 15
$ 20
$ 25
$ 30
$ 35
FY
2009
FY
2010
FY
2011
FY
2012
FY
2013
FY
2014
FY
2015
FY
2016
FY
2017
FY
2018
2010
2009
Millions
Hillside Blvd. $ 6 M
Town Hall
Remodel $ 6 M
Staff continues to streamline all internal business processes to ensure the Town is operating as
efficiently as possible.
Cardroom Tax Revenue
The cardroom tax revenue continues to be recession resistant. Revenue in this category hit an
all time high of $ 5.4 million in FY 2008- 09, or $ 2 million more than budgeted. The increase is
attributed to seven additional tables approved in March of 2008 along with a change in the
cardroom’s mix of games and marketing approach. Revenue tapered off in FY 2009- 10 falling
to an estimated $ 4.7 million. Consistent with the conservative revenue estimate approach used
in previous years, these taxes are budgeted at $ 4.2 million in the FY 2010- 11 Adopted Budget.
Employee Salaries and Benefits
Employees demonstrated awareness of the negative impact that the protracted recession,
growing pension burden and ever increasing health care premiums continue to have on the
Town’s budget by agreeing to concessions in FY 2009- 10 such as:
 Newly hired members of the Communication/ Police Records Association are subject to
the same cap on Town contributions for medical benefits as the Peace Officers
Association. Town contributions for medical benefits for newly hired employees of both
groups do not exceed the second most expensive plan available through CalPERS10
Health ( PEMHCA). Employees choosing the most expensive option pay the difference on
a pre- tax basis.
 Newly hired members of the Communication/ Police Records Association and
unrepresented employees will no longer received paid dental coverage upon retirement
from the Town.
10 California Employees’ Retirement System – provides retirement and health benefit services to over 2,500
employers.
- 5 -
 The Peace Officers Association proposed and City Council agreed to extend the term and
conditions of its Memorandum of Understanding for one year.
 Members of the Communication/ Police Records Association and unrepresented
employees received a 2% cost of living increase in February 2010.
 Other personnel policies and practices were changed to reduce overtime and sick leave
payouts.
While these changes will reduce slightly, or somewhat contain, the Town’s cost associated with
salaries and benefits, expenditures continue to threaten the fiscal health of most California
municipalities, including the Town of Colma.
The Town participates in the CalPERS pension program. Employers and employees make
contributions to this pension program at rates set by CalPERS. The Town has no control over
how those funds are invested. As CalPERS considers phasing in a rate hike for employers to
cover historic investment losses, a second increase is likely to be added because a new study
found that workers are living linger, earning more pay and retiring earlier.
Despite the ever increasing growth of its unfunded liability and the serious deliberation of the
CalPERS Board to reassess its actuarial assumptions regarding rate of return on investments
and demographics, the current rate smoothing policy adopted by CalPERS is keeping the
contribution rates virtually unchanged in FY 2010- 11. Employers expect a significant increase in
its CalPERS pension contribution rates in the next few years, even if the economy turns around,
to make up for the effects of investment losses and the rate smoothing techniques.
The Town of Colma continues to assess its salary and benefit policies and may make additional
changes that will further its efforts to contain labor related costs.
Staffing Changes
The FY 2010- 11 Proposed Budget contains three vacant positions: Assistant City Manager and
two Police Officers. The number of contract staff decreases from 8.5 to 7.8 full time equivalent
( FTE) positions which reflects a lower level of building activity consistent with the nationwide
recession. Total staffing drops from 52.25 FTE to 50.55 FTE. The chart below shows the
downward trend in staffing levels since FY 2006- 07.
TOTAL STAFFING
46
48
50
52
54
56
58
60
FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012
57.75
54.45
55.50
52.25
50.55 50.55
- 6 -
Debt Service
Debt service payments for the Certificates of Participation ( COPs) issued in 2003 remain on
schedule. The outstanding debt amount will be $ 12.8 million at the end of FY 2010- 11. No
additional amounts have been set aside to create a fund to pay off the COPs ahead of schedule.
FUTURE CHALLENGES
Impact of the State Budget Deficit
The budget situation at the State level continues to be challenging. At a recent presentation on
this topic, the State Legislative Analyst’s Office ( LAO) indicated California will carry annual
operating deficits averaging $ 20 billion for the next five years.
Staff has been monitoring the situation closely and providing regular reports to the Council.
Historically, the LAO has indicated the Supplemental Law Enforcement Services Fund ( SLESF)
grant used to fund the Community Services Officer ( CSO) position is high on their list of items
to cut. This funding may be in jeopardy in light of the state’s ongoing financial shortfall. The
Town has a sufficient balance in the SLESF Fund to continue to fund the CSO position through
FY 2010- 11. Staff is prepared to address the service impacts of the loss of this position, if the
grant is discontinued.
GASB 45
The Governmental Accounting Standards Board ( GASB) Statement 45, which outlines the new
requirements for governments to disclose the cost of providing other post- employment benefits
( OPEB) in their annual audit documents, presents a unique challenge for the Town. Other post-employment
benefits include health insurance coverage and other items paid by the Town on
behalf of the retiring employee, excluding pensions. While GASB 45 does not require the Town
to set money aside ( or pre- fund11 these costs), sound fiscal policy requires that the City Council
develop a plan to pay for these obligations as well as all other obligations of the Town.
Currently the Town accounts for these expenses on a pay- as- you- go basis, so the immediate
costs are identified but the long- range financial obligation is not.
For the Town of Colma, the long- term cost of medical and dental benefits provided to retired
employees, elected officials and their respective spouses and dependents has been determined
to range from $ 5.4 million to $ 9.6 million depending on how the Council chooses to fund those
costs. 12
Given the state of the economy, in particular the stock market, and the concerns expressed by
the Council regarding the lack of good irrevocable trust options at GASB 45 workshops held in
2008, staff is not in a position to make a strong recommendation regarding setting money aside
at this time. The FY 2010- 11 Adopted Budget assumes the continuation of the pay- as- you- go
practice for another fiscal year. The long- range cost estimate indicates the Town’s cumulative
five- year OPEB liability is approximately $ 5 million13 on a pay- as- you- go basis. Continuing this
method means that at the end of five years a $ 5 million liability will be recorded on the Town’s
balance sheet. Staff will continue to monitor the feasibility of placing money in an irrevocable
trust as part of the annual budget process going forward.
11 In order for the OPEB to be considered pre- funded, the Town would have to place funds in an irrevocable trust
specified for that purpose.
12 Nicolay Consulting Group Report, page 2
13 Nicolay Consulting Group Report, Page 5
- 7 -
FINANCIAL INFORMATION
Summary
This Introduction Section contains a Status of Fund Balances schedule which shows the
revenues and expenditures projected for FY 2010- 11 and estimated fund balances at the end of
the fiscal year. These calculations are based upon projected revenues and expenditures
through the end of FY 2009- 10. The Section also contains summary information on revenues,
expenditures, current CIP projects and staffing. 14
In the FY 2010- 11 Adopted Budget, General Fund revenues are projected to be $ 12 million with
expenditures at $ 13.4 million; the operating shortfall of $ 1.4 million will be transferred from the
General Fund Reserve. The FY 2010- 11 Adopted Budget provides $ 12.2 million in funding to
operating departments, $ 300,000 to one Capital Improvement Plan ( CIP) project, and
approximately $ 900,000 to Debt Service for a total of $ 13.4 million. Adding the SLESF fund
increases the all funds budget to $ 13.5 million. The chart below shows the FY 2010- 11
Adopted Budget by fund:
ADOPTED BUDGET BY FUND
$ 13.5 M
CIP
2%
Debt Service
7%
Police Grants
1%
General Fund
90%
Revenues
The FY 2010- 11 Adopted Budget contains a revenue budget of $ 12 million or $ 200,000 more
than the FY 2009- 10 Adopted Budget. Sales tax revenues are projected to be $ 6.2 million in FY
2010- 11 or $ 900,000 more than the FY 2009- 10 estimates, and roughly $ 2 million less than the
Town’s seven year average of $ 8 million annually.
The graph below shows General Fund revenues peaking in FY 2008 due to a one- time Tax
Equity Allocation ( TEA) Act payment from San Mateo County and strong sales tax revenues.
Revenues dropped in FY 2009 reflecting the impact of the nationwide economic downturn on
the Town’s sales tax revenues which continue to be lower than that Town’s historic average.
14 For detailed information on all CIP projects, see the separate CIP Five- Year Plan.
- 8 -
GENERAL FUND REVENUE
$ 0
$ 4
$ 8
$ 12
$ 16
$ 20
FY 2007
Actual
FY 2008
Actual
FY 2009
Actual
FY 2010
Estimated
FY 2011
Adopted
Millions
As a low property tax municipality, the Town is heavily reliant on sales and cardroom taxes as
indicated by the chart below.
GENERAL FUND – REVENUES
$ 12 M
Sales
Taxes
51%
Cardroom Taxes
35%
Rents
2%
Interest
3%
Other
2%
Property Tax
2% Fees
5%
Expenditures
The Operating Budget15 for FY 2010- 11, which maintains existing levels of service, is $ 200,000
less than the FY 2009- 10 Adopted Budget. The chart below shows the trend in Operating
Expenditures by category since FY 2008.
15 The operating budget number here includes Police Grants ($ 110,900) and excludes the CIP and Debt Service.
- 9 -
OPERATING BUDGET EXPENDITURES
$ 0
$ 2
$ 4
$ 6
$ 8
$ 10
$ 12
$ 14
FY 2008
Budgeted
FY 2009
Budgeted
FY 2010
Budgeted
FY 2011
Adopted
Capital Outlay
Contracts
Services
Benefits
Salaries
Millions
The chart below shows the trend in revenue and expenditures as well as the current funding
gap of $ 1.4 million.
REVENUES AND EXPENDITURES
( Includes all funds, CIP and Debt Service)
$ 0
$ 4
$ 8
$ 12
$ 16
$ 20
FY 2007
Actual
FY 2008
Actual
FY 2009
Actual
FY 2010
Estimated
FY 2011
Adopted
Revenue
Expenditures
Millions
Funding Gap
RESERVE POLICY
The Allocated Reserve categories have not changed from previous years. The General Fund
Allocated Reserve contains money set aside for specific activities including litigation, insurance,
disaster preparedness, employee benefits and operations. The Allocated Reserve totals $ 6.5
million or 49% of the FY 2010- 11 Adopted Budget. In February of 2008, the Council clarified its
reserve policy by creating a General Reserve consisting of the balance of all funds not otherwise
appropriated ( budgeted). Given the Town’s ample General Reserve, transfers made during the
year typically come from that reserve rather than a specific Allocated Reserve category.
- 10 -
PRESENTATION CHANGES
Staff added several enhancements to the FY 2010- 11 Adopted Budget including:
 More charts and graphs to provide a visual representation of trends and relationships in
the financial data
 Refined and added performance measures
 10 year expenditure history by department and category
 5 Year Revenue and Expenditure Forecast
 Expanded list of Acronyms and Glossary in the Appendix
APPRECIATION
In closing, I’d like to thank the Council for their policy leadership in this challenging budget
cycle. I would also like to recognize the Department Directors for their willingness to take a
fresh look at their programs to keep the Town functioning as effectively as possible. Finally, I
want to acknowledge Accountant Mark Bennett and contract Records Manager Barbara
Noparstak who ensure the budget document is accurate, interesting and informative.
Attachments:
A. FY 2010- 11 Strategic Plan
B. Economic Assumptions for FY 2010- 11
- 11 -
ATTACHMENT A
TOWN OF COLMA: 2010- 11 STRATEGIC PLAN
Value Statement
Treat all persons, claims and transactions in a fair and equitable manner.
Make responsible decisions by taking the Town’s long- range financial stability into consideration.
Base decisions on, and relate to each other with honesty and integrity.
Be innovative in improving the quality of life in our business and residential communities.
Priority
Areas
Significant
Mandates
Town
Operations
Economic
Development
Long- Range
Financial Plan
Neighborhoods
Goals
Ensure
Compliance
with the Law
Ensure Friendly,
Efficient and
Timely Delivery of
Services
Responsibly Increase
Town Revenues to
Improve Levels of
Service
Responsibly
Control Town
Expenses to be
Below Expected
Revenues
Make Our
Neighborhoods
Safe, Clean and
Attractive
Update General
Plan
Provide more
customer services
on- line
Adopt Economic
Development
Strategy by July 2010
Control program
subsidies
Increase the
number of
community
oriented events
Adopt and
implement
Americans with
Disabilities Act
( ADA)
Transition Plan
Prepare plans
and specifications
for the Hillside
Boulevard Project
Hire a consultant to
assist with the
development of a
long range economic
development plan
Protect current
revenue sources
Develop
community action
teams ( CAT) for
safety and
emergency
preparedness
Programs
Prepare and
implement
Pandemic Flu
Plan
Review and
update
purchasing
practices
Hire a consultant to
assist with the
implementation of
the short- term
economic
development strategy
Establish cash
reserve policy
Implement formal
Police
Department
resident and
youth outreach
program
- 12 -
FY 2010- 11 Strategic Plan
Program Descriptions
Priority Area: Significant Mandates
Goal: Ensure Compliance with the Law
____________________________________________________
Update General Plan
Proposed FY 2010- 11 Budget Allocation: $ 30,000
Lead: Acting City Planner
The law states that each city shall " periodically review, and revise, as necessary, the general
plan." The California Supreme Court stated that, “ … while there is no statutory requirement
that the General Plan be updated at any given interval, there is an implied duty to keep the
General Plan current.” A city’s failure to keep the General Plan or any of its elements current
may subject it to a lawsuit over the validity of the document. This project will likely take
several years to complete.
For FY 2010- 11:
Identify policies and programs that are most in need of review and updating because of
changed circumstances, e. g. statutes adopted, cases decided and economic developments since
the last update, and determine cost of update.
Adopt and implement Americans with Disabilities Act ( ADA) Transition Plan
Proposed FY 2010- 11 Budget Allocation: Staff time
Lead: Recreation Services Director
The Town is subject to several laws that require " reasonable accommodations" be made for
disabled and handicapped persons, including the Americans with Disabilities Act ( ADA) and the
Fair Housing Act ( FHA). A transition plan ( 1) identifies physical obstacles in the public entity's
facilities that limit the accessibility of its programs or activities to individuals with disabilities; ( 2)
describes in detail the methods that will be used to make the facilities accessible; ( 3) specifies
the schedule for taking the steps necessary to achieve compliance with this section, and if the
time period of the transition plan is longer than one year, identifies steps that will be taken
during each year of the transition period; and ( 4) indicates the official responsible for
implementation of the plan. Specific tasks in the ADA Transition Plan may take several years to
finish because of funding constraints.
For FY 2010- 11:
Prepare and present the Transition Plan for Council consideration.
Prepare and implement Pandemic Flu Plan
Proposed FY 2010- 11 Budget Allocation: Staff time
Lead: Recreation Services Director
The impact of a flu pandemic on the Town’s operation and community is vastly different from
the impact of a natural disaster such as an earthquake or flood. A Pandemic Flu Plan is
essential to ensure staff readiness and the continuation of essential Town services to the
community. The Town’s Plan was completed in FY 2009- 10.
For FY 2010- 11:
Hold at least one pandemic flu emergency exercise to train employees on the use of the Plan.
- 13 -
FY 2010- 11 Strategic Plan
Program Descriptions
Priority Area: Town Operations
Goal: Ensure Friendly, Efficient and Timely Delivery of Services
____________________________________________________
Provide more customer services online
Proposed FY 2010- 11 Budget Allocation: Staff time
Lead: Human Resources Manager
The use of technology is expanding rapidly and there are opportunities for the Town to enhance
its services by ensuring the best use of technology. This program will ( 1) assess the feasibility
of taking credit card payments for business licenses, recreation classes as well as building and
planning applications online; ( 2) examine ways to enhance interactive communication between
the Town, and its resident and business communities; and ( 3) increase the amount and types of
information available to the public on the Town’s website.
For FY 2010- 11:
Convert forms on website to enable information to be entered online; add pages regarding
emergency preparedness, CalFIRST Program and ADA Transition Plan.
Prepare plans and specifications for the Hillside Boulevard Project
Proposed FY 2010- 11 Budget Allocation: $ 300,000
Lead: Deputy Public Works Director
This item was carried over from the FY 2009 Priorities. Currently reconstruction of Hillside
Boulevard is considered the Town’s only major capital improvement need. Plans and
specifications need to be completed to enable the Town to be competitive for project funding
from the Federal Government. This project may include undergrounding the utilities along
Hillside Boulevard. The total estimated cost is $ 7 million, while the appropriation for this fiscal
year is $ 300,000, which will pay for plans and specifications to make the project “ shovel- ready.”
For FY 2010- 11:
Complete plans and specifications which were initiated in FY 2009- 10.
Review and update purchasing practices
Proposed FY 2010- 11 Budget Allocation: Staff time
Lead: Police Chief
The Town currently uses a decentralized approach to purchasing with each department taking
responsibility for their own ordering. While this is consistent with the Town’s Purchasing
Policies, there may be cost savings and efficiencies to be gained by taking a different approach.
This program will determine the feasibility of using ( 1) an electronic purchase order system; ( 2)
existing state government or other shared purchase agreements; ( 3) purchase cards as an
alternative to credit cards; and ( 4) one vendor ( selected through the competitive bidding
process) to provide office supplies to all departments.
For FY 2010- 11:
Determine which types of purchases should be consolidated to get the best rate.
- 14 -
FY 2010- 11 Strategic Plan
Program Descriptions
Priority Area: Economic Development
Goal: Responsibly Increase Town Revenues to Improve Levels of Service
____________________________________________________
Adopt Economic Development Strategy by July 2010
Proposed FY 2010- 11 Budget Allocation: Staff time
Lead: Acting City Planner
Staff is revising the draft short- term Economic Development Strategy for Council’s
consideration. An essential element to this Priority Area is the approval of a plan to guide the
Town’s on- going economic development activities. This program involves: completion of the
draft plan and its presentation at a Council study session; modification of the document based
on comments from the Council and the public; and Council approval of the plan.
For FY 2010- 11:
Adopt short- term Economic Development Strategy.
Hire a consultant to assist with the development of a long- range economic
development plan
Proposed FY 2010- 11 Budget Allocation: $ 30,000 ( estimate – budget may need to be increased
depending on the responses to the RFP)
Lead: Acting City Planner
This program involves following the Town’s purchasing policies to select a consultant with
economic development experience to assist with the development of a long- range economic
development plan. Staff would initiate the selection process shortly after Council adoption of
the short- term Economic Development Strategy, and would expect to have the consultant
selected within a couple of months.
For FY 2010- 11:
Prepare Request for Proposal and select consultant and begin preparation of a long- range
economic development plan.
Hire a consultant to assist with the implementation of the short- term economic
development strategy
Proposed FY 2010- 11 Budget Allocation: $ 30,000 ( estimate – budget may need to be increased
depending on the responses to the RFP)
Lead: Acting City Planner
This program involves following the Town’s purchasing policies to select a consultant with
economic development experience to assist with the implementation of the adopted Economic
Development Strategy. Staff would initiate the selection process shortly after Council adoption,
and would expect to have the consultant selected within a couple of months.
For FY 2010- 11:
Prepare Request for Proposal, select consultant and begin implementation of the short- term
economic development plan.
- 15 -
FY 2010- 11 Strategic Plan
Program Descriptions
Priority Area: Long- Range Financial Plan
Goal: Responsibly Control Town Expenses to be Below Expected Revenues
____________________________________________________
Control program subsidies
Proposed FY 2010- 11 Budget Allocation: Staff time
Lead: City Manager
This program focuses on Town- provided subsidies for cable, and sewer services. The long
range costs of continuing these subsidies would be analyzed and recommendations made
regarding methods of controlling these costs as part of the Town’s long- range planning efforts.
For FY 2010- 11:
Analyze long- range costs and present cost control recommendations to the City Council.
Protect current revenue sources
Proposed FY 2010- 11 Budget Allocation: Staff time
Lead: Acting City Planner
The nationwide economic recession has significantly reduced Town revenues. Effective long-range
financial planning addresses both revenues and expenditures. This program would ( 1)
examine ways of retaining existing Colma businesses and ( 2) assess the need to increase fees
( other than recreation services) to ensure they cover as much of the cost of services as
possible.
For FY 2010- 11:
Strengthen working relationships with Colma’s business community by having senior staff meet
with them to let them know they are important to Colma and to learn what the Town can do to
help their businesses; partner with the Chamber of Commerce, San Mateo County and the
League of California Cities on projects that enhance our business community; and monitor
legislation and comment on those actions that have implications for our businesses or Town
revenue.
Establish cash reserve policy
Proposed FY 2010- 11 Budget Allocation: Staff time
Lead: City Manager
The Town currently has an estimated $ 30 million in General Fund reserves. A reserve policy
would specify the purpose, establish a minimum level, and provide criteria regarding the
appropriate use of reserves. It is common for cities in the State of California to have a reserve
policy and use it as a financial planning tool.
For FY 2010- 11:
Develop cash reserve policy for Council consideration.
- 16 -
FY 2010- 11 Strategic Plan
Program Descriptions
Priority Area: Neighborhoods
Goal: Make Our Neighborhoods Safe, Clean and Attractive
____________________________________________________
Increase the number of community oriented events
Proposed FY 2010- 11 Budget Allocation: $ 3,000
Lead: Recreation Services Director
Creating more opportunities for the community to gather to encourage residents to get to know
each other is the focus of this program. The types of community- oriented events to be
considered include: concerts in the park, a farmers’ market, arts and crafts festival, community
garage sale, and Town- wide clean- up day.
For FY 2010- 11:
Host a Town- wide clean- up day and a community garage sale event.
Develop community action teams ( CAT) for safety and emergency preparedness
Proposed FY 2010- 11 Budget Allocation: $ 6,500
Lead: Recreation Services Director
This program is designed to enhance community preparedness by enabling residents to be
more self- reliant. Training would be provided by the Town on topics such as neighborhood
watch, fire escape plan development, creation of neighborhood telephone trees and emergency
preparedness. This would enhance the Colma Fire Protection District’s CERT efforts by
providing regular opportunities for small groups of neighbors to focus on preparedness
activities.
For FY 2010- 11:
Develop and implement six- month pilot program for members of the community gather to be
trained on critical issues pertaining to Emergency Preparedness. The program would be
developed in collaboration with the Colma Fire Protection District and the Bay Area Chapter of
the Red Cross.
Implement formal Police Department resident and youth outreach program
Proposed FY 2010- 11 Budget Allocation: Staff time
Lead: Police Chief
This program formalizes and expands the Police Department’s efforts to reach out to the
residents and youth in the community. The activities include having Police Officers ( 1) walk and
bike the neighborhoods more frequently; ( 2) greet Colma resident children on the streets as
they return home from school; and ( 3) regularly visit the Recreation Services Day Camps.
For FY 2010- 11:
Allocate 5 hours per week for one Police Officer to participate in resident and youth outreach
programs.
- 17 -
ATTACHMENT B
ECONOMIC ASSUMPTIONS FOR FY 2010- 11
The FY 2010- 11 Adopted Budget assumes the national, state and regional economies stop
declining and begin to level off. Consumer confidence and interest rates are expected to
remain low. For FY 2010- 11, the Town is budgeting sales taxes at $ 6.2 million, which is
considerably less than the seven year average of $ 8 million annually. The Town assumes a
slight increase in General Fund revenues for FY 2010- 11 of approximately $ 200,000. The rate
of inflation is an unknown element. The Town assumes that the rate of inflation will remain
stable; however inflationary pressures on employee fringe benefits may outpace the overall rate
of inflation.
The following assumptions were used in the preparation of this budget:
Revenues
 The Sales tax revenue estimate is based on analysis provided by The HdL Companies,
the Town’s sales tax consultants.
 Cardroom tax revenue is estimated to be $ 4.2 million. Based on historic trends, the
revenue estimate assumes Cardroom Tax revenue continues to be recession resistant
and the amount received for FY 2008- 09 ($ 5.4 million) was unusually high. Estimated
FY 2009- 10 revenue is $ 4.7 million. Therefore, activity is expected to drop slightly in FY
2010- 11.
 The State of California does not take any additional funding from the Town.
 Real estate prices and interest rates remain lower than the previous three year average.
 Tax Equity Allocation ( TEA) funding decreases to $ 200,000 annually.
 No large private developments occur.
Expenditures
 No cost of living adjustments for employees, unless required by contract.
 Health benefit increases by 15%.
 Positions are budgeted at actual step; vacant positions are not budgeted.
 Selective hiring freeze continues through FY 2010- 11.
 Health benefits are budgeted at 75% of the Town’s maximum exposure reflecting the
limited use of the highest insurance option available to employees.
 Other Post Employment Benefit ( OPEB) payments continue on a pay- as- you- go basis for
FY 2010- 11.
- 18 -
The Town of Colma, known worldwide as the “ City of
Souls,” is the smallest city in San Mateo County with 1,600
residents and 1.5 million “ souls.” However, Colma is more than
just 16 cemeteries. Colma’s commercial buildings make a distinct
architectural statement resulting from design standards that
encourage Spanish- Mediterranean motifs. Colma boasts an old-world
charm all its own, from its brick- paved residential streets
and ornamental street lamps to its restored historical museum
and railroad depot located at its 5,500 square foot Community
Center. The recently completed state- of- the- art Police Station
complements the architecture of the historic and charming
Town Hall across the street. Within its two square mile
boundary, the Town enjoys a strong tax base with two shopping
centers, one of Northern California’s most complete collections
of car dealerships, and a cardroom. There are two BART
stations nearby.
COMMUNITY PROFILE
Town of Colma
UNIQUE SERVICES
PROVIDED TO
RESIDENTS:
  RECREATION
PROGRAMS AT 10%
OF COST FOR ADULTS
AND 5% OF COST
FOR YOUTH AND
SENIORS
  NATIONAL
POLLUTANT
DISCHARGE
ELIMINATION SYSTEM
( NPDES) FEES AT
50% OF COST
  FREE BASIC CABLE
  SEWER SERVICES AT
$ 1 PER YEAR
- 19 -
REVENUE SUMMARY
FY 2007- 08 FY 2008- 09 FY 2009- 10 FY 2009- 10 FY 2010- 11
FUND # REVENUE SOURCE ACTUAL ACTUAL AMENDED ESTIMATED ADOPTED
11 GENERAL FUND
TOTAL GENERAL FUND REVENUES 16,613,017 15,084,222 11,810,901 12,157,202 12,018,902
Transfers to Capital Improvement Fund ( 1,463,001) ( 1,066,129) ( 335,000) ( 1,093,500) ( 300,000)
Transfers to COP Debt Service ( 960,000) ( 915,317) ( 916,700) ( 956,700) ( 957,100)
Transfers from Special Gas Tax Fund 26,549 51,253 23,000 23,000 23,000
Transfers from Measure A Fund 47,387 43,209 36,000 36,000 36,000
Transfers from Capital Improvement Fund 161,996 - - - -
TOTAL GENERAL FUND REVENUES ( NET) 14,425,948 13,197,238 10,618,201 10,166,002 10,820,802
21 SPECIAL GAS TAX FUND
Revenues from Other Agencies 30,818 46,257 23,000 23,000 23,000
Transfers to General Fund ( 26,549) ( 51,253) ( 23,000) ( 23,000) ( 23,000)
TOTAL SPECIAL GAS TAX FUND 4,269 ( 4,996) - - -
22 MEASURE A FUND
Revenues from Other Agencies 46,963 44,925 36,000 36,000 36,000
Transfers to General Fund ( 47,387) ( 43,209) ( 36,000) ( 36,000) ( 36,000)
TOTAL MEASURE A FUND ( 424) 1,716 - - -
29 POLICE GRANTS FUND
State Police Programs 100,089 93,348 100,000 100,000 100,000
TOTAL POLICE GRANTS FUND 100,089 93,348 100,000 100,000 100,000
31 CAPITAL IMPROVEMENT FUND
Federal Grants - - 131,000 - -
State Grants 400,000 - - - -
Transfers to General Fund - - - - -
Transfers from General Fund 1,463,001 1,066,128 335,000 1,093,500 300,000
TOTAL CAPITAL IMPROVEMENT FUND 1,863,001 1,066,128 466,000 1,093,500 300,000
43 COPs DEPT SERVICE FUND
Interest on Investments 50,994 20,940 40,000 - -
Transfers from General Fund 960,000 915,317 916,700 956,700 957,100
Transfers to Other Funds ( 161,996) - - - -
TOTAL COPs DEBT SERVICE FUND 848,998 936,257 956,700 956,700 957,100
TOTAL REVENUES OF ALL FUNDS 17,241,881 15,289,691 12,140,901 12,316,202 12,177,902
- 20 -
EXPENDITURE SUMMARY BY DEPARTMENT
FY 2007- 08 FY 2008- 09 FY 2009- 10 FY 2009- 10 FY 2010- 11
FUND # DEPARTMENTS/ DIVISIONS ACTUAL ACTUAL AMENDED ESTIMATED ADOPTED
11 GENERAL FUND
110 - CITY COUNCIL 2 16,642 210,511 247,800 215,700 239,600
120 - CITY TREASURER 2 7,927 14,321 - - -
130 - CITY ATTORNEY 4 32,084 383,538 390,000 352,500 351,000
140 - CITY MANAGER/ CITY CLERK ADMIN 1,043,535 882,483 929,300 905,100 982,700
141 - HUMAN RESOURCES 1 73,923 176,053 186,600 180,200 194,600
150 - FINANCE 2 52,172 278,916 325,500 297,300 308,900
151 - GENERAL SERVICES 9 35,928 910,316 1,059,000 836,000 987,000
210 - POLICE ADMINISTRATION 8 79,885 938,288 988,400 935,500 944,800
220 - POLICE PATROL 3,030,411 2,933,393 3,219,400 3,135,400 3,195,300
230 - POLICE COMMUNICATIONS 8 31,089 840,012 897,600 868,200 897,700
310 - PW ADMIN/ ENGINEERING/ BUILDING 6 78,541 843,170 902,800 878,300 868,400
320 - PW MAINTENANCE 1,590,508 1,491,010 1,781,100 1,737,300 1,603,600
410 - PLANNING 3 95,717 352,268 348,200 348,200 373,500
520 - RECREATION SERVICES 7 53,616 767,049 755,500 728,800 742,200
800' s - FACILITY OPERATIONS MAINTENANCE 718,325 493,505 505,600 447,200 513,500
TOTAL GENERAL OPERATING EXPENDITURES 11,960,303 11,514,833 12,536,800 11,865,700 12,202,800
29 POLICE GRANTS FUND
240 - POLICE GRANTS 110,220 103,150 111,200 103,400 110,900
31 CAPITAL IMPROVEMENT FUND
900' s - CAPITAL IMPROVEMENT PROJECTS 1,962,508 885,869 1,509,200 1,093,500 300,000
43 COPs DEBT SERVICE FUND
620 - COPs DEBT SERVICE 959,496 961,121 956,700 956,700 957,100
TOTAL EXPENDITURES OF ALL FUNDS 14,992,527 13,464,973 15,113,900 14,019,300 13,570,800
FY 2010- 11 Adopted Expenditures
Planning
3%
City Council
2%
City Manager
18% City Attorney
3%
Public Works
22%
Recreation
5%
CIP
2%
Police Grants
1%
Debt Service
7%
Police
37%
- 21 -
EXPENDITURE SUMMARY BY CATEGORY
SUPPLIES CAPITAL TOTAL
DEPARTMENTS / DIVISIONS SALARIES BENEFITS & SERVICES CONTRACTS OUTLAY DEPARTMENT
CITY COUNCIL 6 2,100 104,900 72,400 - 200 239,600
CITY TREASURER - - - - - -
CITY ATTORNEY - - - 351,000 - 351,000
CITY MANAGER/ CITY CLERK ADMIN 3 53,800 4 39,000 58,900 130,000 1 ,000 982,700
HUMAN RESOURCES 1 09,700 46,700 11,200 27,000 - 194,600
FINANCE 1 48,600 57,600 32,700 70,000 - 308,900
GENERAL SERVICES - - 210,000 777,000 - 987,000
POLICE ADMINISTRATION 5 61,000 2 48,100 60,200 73,500 2,000 944,800
POLICE PATROL 2 ,085,500 963,800 87,000 53,500 5,500 3,195,300
POLICE COMMUNICATIONS 4 69,200 2 16,100 1 54,900 56,000 1,500 897,700
PW ADMIN/ ENGINEERING/ BUILDING - - 5,400 863,000 - 868,400
PW MAINTENANCE 2 33,900 1 04,800 10,900 1 ,252,100 1 ,900 1,603,600
PLANNING - - - 373,500 - 373,500
RECREATION SERVICES 3 64,800 1 12,900 1 94,500 70,000 - 742,200
FACILITY OPERATIONS/ MAINTENANCE - - 513,500 - - 513,500
TOTAL GENERAL FUND EXPENDITURES 4 ,388,600 2,293,900 1,411,600 4,096,600 12,100 12,202,800
POLICE GRANTS FUND 7 5,000 2 5,900 1 0,000 - - 110,900
CAPITAL IMPROVEMENT FUND - - - 300,000 - 300,000
COPs DEBT SERVICE FUND - - - 9 57,100 - 957,100
TOTAL EXPENDITURES OF ALL FUNDS 4 ,463,600 2,319,800 1,421,600 5,353,700 12,100 13,570,800
Expenditures by Category
Salary
32.9%
24%
Supplies &
Services
10.5%
Capital Outlay
0.1%
Contracts
39.5%
Benefits
17%
- 22 -
CAPITAL IMPROVEMENT PROJECTS
FY 2007- 08 FY 2008- 09 FY 2009- 10 FY 2009- 10 FY 2010- 11
CAPITAL IMPROVEMENT PROJECTS ACTUAL ACTUAL AMENDED ESTIMATED ADOPTED
901 Hillside Boulevard Beautification 2 4,049 1 2,480 3 07,500 2 35,000 3 00,000
907 Junipero Serra Boulevard
Beautification, PG& E and Construction
2 50 - - - -
911 Serramonte Boulevard Beautification - 2 ,625 3 96,000 2 56,700 -
923 Utilties Undergrounding - El Camino
Real at F Street
1 ,856,211 6 55,681 2 91,200 8 8,500 -
949 City Gateway Structures 4 7,014 8 6,058 - - -
956 Skateboard Park Removal & Expansion
of Park Area
- - 6 0,000 5 8,800 -
957 D Street Stairs 3 4,984 1 29,025 4 54,500 4 54,500 -
TOTAL CAPITAL OUTLAY 1,962,508 8 85,869 1 ,509,200 1 ,093,500 3 00,000
CIP Expenditures
$ 0.0
$ 0.5
$ 1.0
$ 1.5
$ 2.0
FY 2008
Actual
FY 2009
Actual
FY 2010
Amended
FY 2010
Estimated
FY 2011
Adopted
- 23 -
STATUS OF FUND BALANCES
YEAR END ESTIMATES
( In thousands)
Projected Projected Allocated General
Fund Balance Revenue Transfers Total Total Balance Reserves Reserves
FUNDS 7/ 1/ 2010 In ( Out) Resources Expenditures 6/ 30/ 2011 6/ 30/ 2011 6/ 30/ 2011
11 - General Fund 29,135 1 2,019 ( 1,189) 3 9,965 12,203 2 7,762 6 ,465 2 1,297
21 - Gas Tax 3 2 3 ( 26) - - - - -
22 - Measure A 6 3 6 ( 42) - - - - -
29 - Police Grants 93 1 00 - 1 93 111 8 2 - 8 2
31 - CIP - - 3 00 3 00 300 - - -
43 - COPs Debt 960 - 9 57 1 ,917 957 9 60 - 9 60
Service
TOTAL 30,197 1 2,178 - 4 2,375 13,571 2 8,804 6 ,465 2 2,339
ALLOCATED RESERVE SUMMARY
Litigation $ 1 00,000
Insurance 1 00,000
Disaster Preparedness 1 00,000
Operating 5 ,814,640
Employee Benefits 3 50,000
Total $ 6,464,640
$ 0
$ 5
$ 10
$ 15
$ 20
$ 25
$ 30
$ 35
FY 2005
Actual
FY 2006
Actual
FY 2007
Actual
FY 2008
Actual
FY 2009
Actual
FY 2010
Est.
FY 2011
Adopted
Reserve Expenditures
General Fund Reserves Millions
- 24 -
STAFFING
FY 2006- 07 FY 2007- 08 FY 2008- 09 FY 2009- 10 FY 2010- 11 FY 2011- 12
POSITION TITLE ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ESTIMATED
Town Staffing
Accountant I 1.00 1.00 1.00 1.00 1.00 1.00
Accounting Technician 0.75 0.75 0.75 0.75 0.75 0.75
Administrative Technician II/ III 1.00 2.00 2.00 2.00 2.00 2.00
Assistant City Manager / Deputy City Clerk 1.00 1.00 1.00 1.00 1.00 1.00
City Manager / City Clerk 1.00 1.00 1.00 1.00 1.00 1.00
Human Resource Administrator 1.00 - - - - -
Human Resources Manager - 1.00 1.00 1.00 1.00 1.00
Office Assistant 0.75 - - - - -
Vacant, unfunded Assistant City Manager - - - ( 1.00) ( 1.00) ( 1.00)
City Manager Department Total 6.50 6.75 6.75 5.75 5.75 5.75
Maintenance Technician I/ II/ III 3.00 3.00 3.00 3.00 3.00 3.00
Public Works Department Total 3.00 3.00 3.00 3.00 3.00 3.00
Administrative Technician II 1.00 1.00 1.00 1.00 1.00 1.00
Part- time Facility Attendant ( 6 x .5) 2.50 2.50 3.00 3.00 3.00 3.00
Part- time Recreation Leader ( 8 x .5) 4.00 4.00 4.00 4.00 4.00 4.00
Recreation Coordinator 1.00 1.00 1.00 1.00 1.00 1.00
Recreation Services Director 1.00 1.00 1.00 1.00 1.00 1.00
Recreation Department Total 9.50 9.50 10.00 10.00 10.00 10.00
Administrative Technician III 1.00 1.00 1.00 1.00 1.00 1.00
Community Services Officer 1.00 1.00 1.00 1.00 1.00 1.00
Detective 1.00 1.00 1.00 1.00 1.00 1.00
Detective Sergeant 1.00 1.00 1.00 1.00 1.00 1.00
Dispatch Supervisor 1.00 1.00 1.00 1.00 1.00 1.00
Dispatcher 4.00 4.00 4.00 4.00 4.00 4.00
Officer 11.00 11.00 11.00 11.00 11.00 11.00
Police Chief 1.00 1.00 1.00 1.00 1.00 1.00
Police Commander 1.00 1.00 1.00 1.00 1.00 1.00
Sergeant 4.00 4.00 4.00 4.00 4.00 4.00
Vacant Police Officer - - - - ( 1.00) ( 1.00)
Vacant, unfunded Police Officer - - - ( 1.00) ( 1.00) ( 1.00)
Police Department Total 26.00 26.00 26.00 25.00 24.00 24.00
Town Total 45.00 45.25 45.75 43.75 42.75 42.75
Contract Staffing
Building 1.25 1.50 1.50 1.50 1.50 1.50
City Attorney 1.00 1.00 1.00 1.00 1.00 1.00
Engineering 4.00 3.50 3.50 2.50 2.50 2.50
Planning 2.50 2.20 2.75 2.50 1.80 1.80
Public Works 4.00 1.00 1.00 1.00 1.00 1.00
Contract Total 12.75 9.20 9.75 8.50 7.80 7.80
Total Budgeted Staffing 57.75 54.45 55.50 52.25 50.55 50.55
- 25 -
- 26 -
City Council
Residents of Colma
City Council
City Manager
City Treasurer
Residents of Colma
City Treasurer
DEPARTMENT: CITY TREASURER
FUNCTION: GENERAL GOVERNMENT
FUNDING SOURCE: GENERAL FUND
DEPARTMENT DESCRIPTION
The duties of the City Treasurer include oversight of the prudent management of Town
finances.
STAFFING
The City Treasurer is an elected position, serving a four- year term.
BUDGET HIGHLIGHTS
The FY 2010- 11 Adopted Budget is the same as the FY 2009- 10 Adopted Budget.
- 31 -
EXPENDITURE DETAIL
FY 2007- 08 FY 2008- 09 FY 2009- 10 FY 2009- 10 FY 2010- 11
120 - CITY TREASURER ACTUAL ACTUAL AMENDED ESTIMATED ADOPTED
ACCOUNT SALARIES & WAGES
51001 Elected Officials 6 ,696 2 ,934 - - -
1 @ $ 558/ mo
51009 Deferred Compensation 1 ,100 6 18 - - -
Total Salaries & Wages 7 ,796 3 ,552 - - -
BENEFITS
52001 PERS Misc. Employees 1 ,119 9 31 - - -
52003 Social Security Employee 5 49 2 32 - - -
52004 Medicare Employee 1 28 5 4 - - -
52007 Health 1 4,069 7 ,691 - - -
52008 Dental 1 ,934 1 ,013 - - -
52009 Life Insurance 1 44 7 5 - - -
52011 Vision 5 29 2 96 - - -
52012 Health Club 2 82 - - - -
52014 Social Security Employer 5 49 2 32 - - -
52015 Medicare Employer 1 28 5 4 - - -
Total Benefits 1 9,431 1 0,578 - - -
TOTAL SALARY WAGES & BENEFITS 2 7,227 1 4,130 - - -
SUPPLIES & SERVICES
60005 Special Department Expense 1 5 - - - -
60008 Dues & Publications 1 95 - - -
60010 Conferences & Meetings 4 90 1 91 - - -
TOTAL SUPPLIES & SERVICES 7 00 1 91 - - -
DEPARTMENT TOTAL 2 7,927 1 4,321 - - -
120 - CITY TREASURER
- 32 -
DEPARTMENT: CITY COUNCIL
FUNCTION: GENERAL GOVERNMENT
FUNDING SOURCE: GENERAL FUND
DEPARTMENT DESCRIPTION
The City Council is the elected policy- making body for
the Town of Colma. The general policies of the Town
are expressed in the General Plan; however, the City
Council provides timely legislative direction in
assessing the needs of the community and guides the
development of policies and programs pertaining to
the provision of services to Colma businesses and
residents.
In addition to addressing issues within the community and attending Town activities, the
Council Members are active participants in regional and state matters. The City Council
represents the Town on various local, regional and state- wide committees, boards and
commissions, such as the San Mateo County Council of Cities.
STAFFING
The City Council is comprised of five members elected at large who serve four- year overlapping
terms. Each year, the Council elects a member to act as Mayor.
BUDGET HIGHLIGHTS
The FY 2010- 11 Adopted Budget is 3% lower than the FY 2009- 10 Adopted Budget. Benefit
cost estimates for the Adopted Budget have been tightened to more closely align with actual
expenses. The amount allocated in the Adopted Budget for flowers and donations for memorial
or get- well wishes is the same as the amount in the FY 2009- 10 Adopted Budget.
The Adopted Budget includes funding for the following community agencies and charities, which
benefit the Town:
Alisha Ann Ruch Burn Foundation 1,500 Peninsula Works/ Jobs for Youth 500
Community Gatepath 5,000 Rebuilding Together 5,000
Human Investment Project ( HIP) 5,000 Shelter Network 3,000
Jefferson Union High School District –
Wilderness School Program
7,000 Sitike Counseling Center 6,000
North Peninsula Food Pantry & Dining
Center of Daly City
12,500 Skyline College President’s
Innovation Fund
500
Ombudsman Services of San Mateo 1,000 Sustainable San Mateo County 3,000
Peninsula Conflict Resolution Center 1,250 Unallocated 50
Total $ 51,300
- 27 -
$ 0
$ 10,000
$ 20,000
$ 30,000
$ 40,000
$ 50,000
$ 60,000
FY 2007
Actual
FY 2008
Actual
FY 2009
Actual
FY 2010
Actual
FY 2011
Adopted
Rebuilding Together Peninsula Peninsula Works/ Jobs for Youth
Skyline College President's Innovation Fund Ombudsman Services of San Mateo
Peninsula Conflict Resolution Center Alisa Ann Ruch Burn Foundation
Second Harvest Food Bank Shelter Network
Sustainable San Mateo County Community Gatepath
Human Investment Project Sitike Counseling Center
Jefferson Union High School District ( Wilderness School) North Peninsula Food Pantry & Dining Center of Daly City
Non- Profit Donations
- 28 -
EXPENDITURE DETAIL
FY 2007- 08 FY 2008- 09 FY 2009- 10 FY 2009- 10 FY 2010- 11
110 - CITY COUNCIL ACTUAL ACTUAL AMENDED ESTIMATED ADOPTED
ACCOUNT SALARIES & WAGES
51001 Elected Officials 43,392 53,069 5 3,000 5 3,100 5 3,100
5 @ $ 884/ mo
51009 Deferred Compensation 5,300 5,282 6 ,000 4 ,800 6 ,000
51020 Cash- in- lieu - Medical 2,750 4,500 3 ,000 3 ,000 3 ,000
Total Salaries & Wages 51,442 62,851 6 2,000 6 0,900 6 2,100
BENEFITS
52001 PERS Misc. Employees 7,349 9,538 1 4,200 1 1,300 1 1,200
13.10% Employer + 8.00% Employee
52003 Social Security Employee 3,560 4,205 4 ,200 4 ,200 4 ,200
6.20%
52004 Medicare Employee 833 983 1 ,000 1 ,000 1 ,000
1.45%
52006 Unemployment - 1,909 - 2 ,100 -
52007 Health 45,915 49,730 7 5,400 5 2,500 7 2,000
15% increase
52008 Dental 7,896 8,088 1 0,200 8 ,500 8 ,800
$ 180/ mo
52009 Life Insurance 720 717 8 00 5 00 5 00
$ 7/ mo
52011 Vision 2,691 2,660 2 ,800 1 ,700 2 ,000
$ 30/ mo
52012 Health Club 797 429 1 ,000 - -
$ 47/ mo
52014 Social Security Employer 3,560 4,205 4 ,200 4 ,200 4 ,200
6.20%
52015 Medicare Employer 833 983 1 ,000 1 ,000 1 ,000
1.45%
Total Benefits 74,154 83,447 1 14,800 8 7,000 1 04,900
TOTAL SALARY WAGES & BENEFITS 125,596 146,298 1 76,800 1 47,900 1 67,000
110 - CITY COUNCIL
- 29 -
EXPENDITURE DETAIL
FY 2007- 08 FY 2008- 09 FY 2009- 10 FY 2009- 10 FY 2010- 11
110 - CITY COUNCIL ACTUAL ACTUAL AMENDED ESTIMATED ADOPTED
SUPPLIES & SERVICES
60002 Office Supplies 2,766 704 1 ,000 2 00 5 00
60005 Special Dept. Expenses 9,953 10,212 1 0,000 1 0,000 1 0,000
Council Reorganization, Community
Outreach
60007 Donations 47,092 48,892 4 9,200 5 3,800 5 1,300
Alisha Ann Ruch Burn Foundation 1,200 1,200 1,500 1,500 1,500
Community Gatepath 5,000 5,000 5,000 5,000 5,000
Human Investment Project 5,000 5,000 5,000 5,000 5,000
Jefferson Union High School District 7,000 7,000 7,000 7,000 7,000
North Peninsula Food Pantry & Dining
Center of Daly City 12,500 12,500 12,500 12,500 12,500
Ombudsman Services of San Mateo 500 500 1,000 1,000 1,000
Peninsula Conflict Resolution Center 1,253 1,253 1,250 1,250 1,250
Peninsula Works/ Jobs for Youth 500 500 500 500 500
Rebuilding Together Peninsula - - - 5,000 5,000
Second Harvest Food Bank 2,500 2,500 2,500 2,500 -
Shelter Network of San Mateo 3,000 3,000 3,000 3,000 3,000
Sitike 5,000 5,000 6,000 6,000 6,000
Skyline College Pres. Inovation Fund 500 500 500 500 500
Sustainable San Mateo County 3,000 3,000 3,000 3,000 3,000
Unallocated 139 138 450 50 50
60010 Conferences & Meetings 751 308 6 00 6 00 6 00
60016 Council Member A 1,646 1,409 2 ,000 6 00 2 ,000
60017 Council Member B 640 1,510 2 ,000 6 00 2 ,000
60018 Council Member C 150 404 2 ,000 6 00 2 ,000
60019 Council Member D 2,142 380 2 ,000 6 00 2 ,000
60020 Council Member E 542 394 2 ,000 6 00 2 ,000
Total Supplies & Services 65,682 64,213 7 0,800 6 7,600 7 2,400
TOTAL SUPPLIES SERVICES & CONTRACTUAL 65,682 64,213 7 0,800 6 7,600 7 2,400
CAPITAL OUTLAY
80001 Furniture 25,364 - 2 00 2 00 2 00
TOTAL CAPITAL OUTLAY 25,364 - 2 00 2 00 2 00
DEPARTMENT TOTAL 216,642 210,511 2 47,800 2 15,700 2 39,600
110 - CITY COUNCIL
- 30 -
City Manager / City Clerk Department
City Manager
Finance
• General Services
• Debt Service
Human
Resources Administration
Assistant
City Manager
SUPPLIES & CAPITAL TOTAL
NO. DIVISIONS SALARIES BENEFITS SERVICES CONTRACTS OUTLAY DEPARTMENT
140 ADMINISTRATION* 3 53,800 439,000 58,900 1 30,000 1 ,000 982,700
141 HUMAN RESOURCES 1 09,700 46,700 1 1,200 27,000 - 1 94,600
150 FINANCE 1 48,600 57,600 3 2,700 70,000 - 3 08,900
151 GENERAL SERVICES - - 210,000 777,000 - 987,000
620 DEBT SERVICE -- COPs - - - 957,100 - 957,100
TOTAL EXPENDITURES 6 12,100 5 43,300 3 12,800 1,961,100 1 ,000 3,430,300
* Benefits number includes retiree benefit costs.
DEPARTMENT: CITY MANAGER / CITY CLERK
FUNCTION: GENERAL GOVERNMENT
FUNDING SOURCE: GENERAL FUND
DEPARTMENT DESCRIPTION
The City Manager / City Clerk Department contains the central administrative services for the
Town. The City Manager also serves as the City Clerk. Department functions include general
managerial oversight of departments and Capital Improvement Program ( CIP) projects as well as
traditional City Clerk functions such as records management, City Council support, and elections.
The Assistant City Manager also serves as the Deputy City Clerk, Finance Director and Risk
Manager. This position is vacant.
The Department consists of the following divisions:
• Administration
• Human Resources
• Finance, with General Services and Debt Service
Positions include: City Manager, Assistant City Manager, Human Resources Administrator,
Accountant, Accounting Technician, and two Administrative Technicians.
Salaries
17.84%
Benefits
Contracts 15.84%
57.17%
Capital Outlay
0.03%
Supplies and Services
9.12%
- 37 -
DEPARTMENT: CITY MANAGER / CITY CLERK
DIVISION: ADMINISTRATION
FUNCTION: GENERAL GOVERNMENT
FUNDING SOURCE: GENERAL FUND
DEPARTMENT DESCRIPTION
The Administration Division provides support to residents,
members of the City Council and staff. Division functions include
front office reception and general administrative support; City
Council agenda and packet preparation; Council meeting
minutes; records management; and elections.
STAFFING
Positions include the City Manager, the Assistant City Manager
and two Administrative Technicians. Funding for the Assistant
City Manager position was removed in the FY 2009- 10 Adopted
Budget and the position remains unfunded in the FY 2010- 11
Adopted Budget.
ACCOMPLISHMENTS/ GOALS
During FY 2009- 10, the Administration Division:
 In a joint venture with the City Attorney, guided the City Council through the process of
adopting a Value- based Code of Conduct that included the selection of core values by
Council Members and the adoption of expressions for each value
 Worked with the City Council to develop a Value Statement based on the Value- based
Code of Conduct which became the foundation for the Strategic Plan
 Maintained level of service with vacant Assistant City Manager position
 Continued the Long Range Financial Planning Process
For FY 2010- 11, the Administration Division goals include:
 Working with the City Council to establish a cash reserve policy
 Analyzing the long range costs of Town- provided subsidies for cable and sewer services
and recommending cost control methods to the City Council
 Preparing a Request for Proposal ( RFP) to hire a consultant to assist with the
implementation of the Long Range Economic Development Plan
 Completing the annual update of the Strategic Plan
- 38 -
BUDGET HIGHLIGHTS
The FY 2010- 11 Adopted Budget for the Administration Division is 6% higher than the FY 2009-
10 Adopted Budget. Decreases in professional services, postage and training are offset by
employee salary increases and higher costs for employee and retiree medical benefits.
PERFORMANCE
MEASURES
FY 2007- 08
Actual
FY 2008- 09
Actual
FY 2009- 10
Estimated
FY 2010- 11
Projected
Community Recognition:
 Proclamations prepared 12 10 6 6
 Certificates prepared 126 125 125 125
 Flower arrangements sent 21 30 20 20
Distribute 480 Colma LiveWire
newsletters monthly to
households and businesses
5,760 5,760 5,760 5,760
Respond to all public records
requests within the statutory
deadline
87 80 60 60
- 39 -
EXPENDITURE DETAIL
FY 2007- 08 FY 2008- 09 FY 2009- 10 FY 2009- 10 FY 2010- 11
140 - ADMINISTRATION ACTUAL ACTUAL AMENDED ESTIMATED ADOPTED
ACCOUNT SALARIES & WAGES
51002 Full- time Staff 4 75,529 3 47,729 3 40,600 3 40,500 3 44,000
City Manager/ City Clerk
Administrative Technician II/ III ( 2)
51003 Part- time Staff 6 ,458 3 99 5 00 - -
51004 Comp Time 2 ,365 1 ,860 2 ,000 1 ,000 1 ,000
51005 Overtime 6 ,363 4 ,225 3 ,000 2 ,100 1 ,000
51008 Vacation/ Sick/ Comp Time Payoff 8 7,791 7 ,903 - - -
51009 Deferred Compensation 4 ,600 3 ,700 4 ,800 3 ,600 3 ,600
51014 Technology Allowance - 1 ,200 1 ,200 1 ,200 1 ,200
51020 Cash- in- lieu - Medical 5 ,500 3 ,625 3 ,000 3 ,000 3 ,000
Total Salaries & Wages 5 88,606 3 70,641 3 55,100 3 51,400 3 53,800
BENEFITS
52001 PERS Misc. Employees 4 8,596 5 7,928 4 4,100 4 3,200 4 4,300
13.10%
52007 Health 1 89,846 2 27,239 2 65,900 2 71,200 4 1,200
15% increase
52008 Dental 2 8,201 3 4,868 3 5,000 3 9,500 6 ,600
$ 180/ mo
52009 Life Insurance 5 28 4 44 6 00 3 00 3 00
$ 7/ mo
52011 Vision 2 ,030 1 ,677 1 ,800 1 ,000 1 ,200
$ 30/ mo
52012 Health Club 7 52 5 64 1 ,000 6 00 6 00
$ 47/ mo
52014 Social Security Employer 2 1,402 1 7,237 1 6,900 1 6,000 1 7,000
6.20%
52015 Medicare Employer 7 ,280 6 ,636 5 ,200 5 ,100 5 ,200
1.45%
52017 Retirees Health - - - - 2 87,700
15% increase
52018 Retirees Dental - - - - 3 4,900
$ 180/ mo
Total Benefits 2 98,635 3 46,593 3 70,500 3 76,900 4 39,000
TOTAL SALARY WAGES & BENEFITS 8 87,241 7 17,234 7 25,600 7 28,300 7 92,800
140 - CITY MANAGER / CITY CLERK - ADMIN
- 40 -
EXPENDITURE DETAIL
FY 2007- 08 FY 2008- 09 FY 2009- 10 FY 2009- 10 FY 2010- 11
140 - ADMINISTRATION ACTUAL ACTUAL AMENDED ESTIMATED ADOPTED
SUPPLIES & SERVICES
60001 Public Notices & Advertisements 2 31 - 2 00 2 00 2 00
60002 Office Supplies - - 1 4,000 1 4,000 1 4,000
60003 Postage - - 6 ,000 6 ,000 5 ,000
60005 Special Dept. Expense 8 60 5 87 2 ,000 2 ,000 2 ,000
60008 Dues & Publications 2 2,954 3 9,668 3 0,000 3 0,000 3 0,000
C/ CAG - $ 1,000 Member Assessment,
$ 20,000 Congestion Relief
LAFCO - $ 1,000
SAMCAT - $ 2,000
ICMA - $ 2,000
MMANC - $ 65
ABAG - $ 1,500
League of California Cities - $ 1,000
City Clerk Association - $ 110
SMC City Manager Association - $ 175
HEART JPA - $ 500
Joint Venture Silicon Valley Network
Other
60010 Conferences & Meetings 5 ,650 7 ,905 2 ,000 2 ,500 2 ,500
ICMA Conference
Other
60013 Auto Expense 3 79 1 ,216 5 00 1 00 2 00
Administration Vehicle
60031 Election Expenses 1 77 3 ,454 1 ,000 - 5 ,000
61002 Training 2 ,052 3 ,892 2 ,000 2 ,000 -
Total Supplies & Services 3 2,303 5 6,722 5 7,700 5 6,800 5 8,900
140 - CITY MANAGER / CITY CLERK - ADMIN
- 41 -
EXPENDITURE DETAIL
FY 2007- 08 FY 2008- 09 FY 2009- 10 FY 2009- 10 FY 2010- 11
140 - ADMINISTRATION ACTUAL ACTUAL AMENDED ESTIMATED ADOPTED
CONTRACTUAL
71010 Professional Consulting Services 7 7,451 6 2,012 1 00,000 7 5,000 8 5,000
Records Mgmt Consultant - $ 15,000
ADA Transition Plan Implementation -
$ 20,000
Meeting facilitator - $ 5,000
State Mandated Cost Recovery - $ 3,000
Sales Tax Forecasting - $ 5,000
Economic Development Consultant -
$ 30,000
Records storage, destruction - $ 2,000
Public Relations - $ 5,000
71031 Chamber of Commerce 4 5,000 4 5,000 4 5,000 4 5,000 4 5,000
Total Contractual 1 22,451 1 07,012 1 45,000 1 20,000 1 30,000
TOTAL SUPPLIES SERVICES & CONTRACTUAL 1 54,754 1 63,734 2 02,700 1 76,800 1 88,900
CAPITAL OUTLAY
80200 Furniture 1 ,540 1 ,515 1 ,000 - 1 ,000
TOTAL CAPITAL OUTLAY 1 ,540 1 ,515 1 ,000 - 1 ,000
DIVISION TOTAL 1 ,043,535 8 82,483 9 29,300 9 05,100 9 82,700
140 - CITY MANAGER / CITY CLERK - ADMIN
- 42 -
DEPARTMENT: CITY MANAGER / CITY CLERK
DIVISION: HUMAN RESOURCES
FUNCTION: GENERAL GOVERNMENT
FUNDING SOURCE: GENERAL FUND
DIVISION DESCRIPTION
The Human Resources Division is responsible for
employee recruitment, selection, classification,
compensation and benefits administration. The
Division’s budget contains program expenses for the
annual employee recognition event, citywide training,
the safety committee and professional consulting
services including labor negotiations and employment
legal services.
STAFFING
The Division contains the Human Resources Manager.
ACCOMPLISHMENTS
During FY 2009- 10, the Division accomplished the following:
 Led seven training sessions related to the Injury & Illness Prevention Plan ( IIPP) and
related Safety Programs
 Conducted total compensation surveys, analysis and job description reviews for Town-wide
employment classifications
 Coordinated the 8th annual Employee Service Recognition awards with nine individuals
honored; changed the gift selection program reducing the cost by 50%
 Implemented a change in the life insurance provider, saving 46% in premiums and
providing employees with the opportunity to purchase supplemental coverage
 Initiated a change to the vision insurance plan design, saving 41% in premiums
 Chaired a committee that reviewed and automated the Town’s business license process
 Completed website redesign project
 Led the efforts to obtain grants to implement projects and initiatives that conserve
energy and reduce the Town’s carbon emissions
Goals for FY 2010- 11 are to:
 Revise Personnel Policies
 Continue identifying and implementing cost containment measures related to employee
benefits
- 43 -
 Revise forms on the website to enable information to be entered online and add website
pages regarding emergency preparedness, CaliforniaFIRST program and the Americans
with Disabilities Act ( ADA) Transition Plan
BUDGET HIGHLIGHTS
The FY 2010- 11 Adopted Budget is 4% higher than the FY 2009- 10 Adopted Budget. Decreases
in training costs are offset by increases in salary, benefits and contract services.
PERFORMANCE
MEASURES
FY 2007- 08
Actual
FY 2008- 09
Actual
FY 2009- 10
Estimated
FY 2010- 11
Projected
Circulate Colma Network ( employee
newsletter) 4 x per year 4 4 4 4
Review all job descriptions ( 19)
annually 19 19 19 19
Process personnel actions within 72
hours of receipt of notification 100% 100% 100% 100%
Maintain recruitment cost per casual
appointment at $ 150 or less $ 157 $ 150 $ 55 $ 100
Provide cost effective employee
training sessions 4 x per year − − − 4
- 44 -
EXPENDITURE DETAIL
FY 2007- 08 FY 2008- 09 FY 2009- 10 FY 2009- 10 FY 2010- 11
141 - HUMAN RESOURCES ACTUAL ACTUAL AMENDED ESTIMATED ADOPTED
ACCOUNT SALARIES & WAGES
51002 Full- time Staff 1 04,169 1 06,304 1 05,900 1 06,600 1 08,500
Human Resources Manager
51008 Vacation/ Sick/ Comp Time Payoff 4 ,832 ( 456) - - -
51009 Deferred Compensation 1 ,200 1 ,200 1 ,200 1 ,200 1 ,200
51020 Cash- in- lieu - Medical 3 ,000 1 ,375 - - -
Total Salaries & Wages 1 13,201 1 08,423 1 07,100 1 07,800 1 09,700
BENEFITS
52001 PERS Misc. Employees 1 0,583 1 1,850 1 3,800 1 3,600 1 4,100
13.10%
52007 Health - 8 ,745 2 0,100 1 7,800 2 0,900
15% increase
52008 Dental 2 ,095 1 ,991 2 ,000 2 ,200 2 ,200
$ 180/ mo
52009 Life Insurance 1 44 1 44 2 00 1 00 1 00
$ 7/ mo
52011 Vision 4 85 5 30 6 00 4 00 4 00
$ 30/ mo
52012 Health Club 5 64 5 64 6 00 6 00 6 00
$ 47/ mo
52014 Social Security Employer 6 ,235 6 ,255 6 ,400 6 ,500 6 ,800
6.20%
52015 Medicare Employer 1 ,557 1 ,568 1 ,600 1 ,600 1 ,600
1.45%
Total Benefits 2 1,663 3 1,647 4 5,300 4 2,800 4 6,700
TOTAL SALARY WAGES & BENEFITS 1 34,864 1 40,070 1 52,400 1 50,600 1 56,400
141 - HUMAN RESOURCES
- 45 -
EXPENDITURE DETAIL
FY 2007- 08 FY 2008- 09 FY 2009- 10 FY 2009- 10 FY 2010- 11
141 - HUMAN RESOURCES ACTUAL ACTUAL AMENDED ESTIMATED ADOPTED
SUPPLIES & SERVICES
60008 Dues & Publications 4 77 1 54 2 00 1 00 4 00
MMANC - $ 50
CalPELRA - $ 350
60010 Conferences & Meetings 1 ,690 1 ,192 2 ,000 2 ,000 2 ,000
HRA - $ 50
NorCalHR- $ 500
CalPELRA - $ 1,450
60013 Auto Expense 5 80 6 35 5 00 4 00 5 00
61001 Personnel Recruitments 2 ,138 6 53 5 00 6 00 5 00
61002 Training 6 16 2 ,784 6 ,500 4 ,000 5 ,800
Citywide - $ 3,500
Safety Committee - $ 2,300
61004 Employee Programs 3 ,885 2 ,017 1 ,500 1 ,500 2 ,000
Annual Recognition Event
Total Supplies & Services 9 ,386 7 ,435 1 1,200 8 ,600 1 1,200
CONTRACTUAL
71010 Professional Consulting Services 2 9,673 2 7,790 2 3,000 2 1,000 2 7,000
IEDA Labor Negotiations - $ 17,000
LCW Consortium - $ 5,000
Outside Counsel - $ 5,000
Total Contractual 2 9,673 2 7,790 2 3,000 2 1,000 2 7,000
TOTAL SUPPLIES SERVICES & CONTRACTUAL 3 9,059 3 5,225 3 4,200 2 9,600 3 8,200
CAPITAL OUTLAY
80200 Furniture - 7 58 - - -
TOTAL CAPITAL OUTLAY - 7 58 - - -
DIVISION TOTAL 1 73,923 1 76,053 1 86,600 1 80,200 1 94,600
141 - HUMAN RESOURCES
- 46 -
DEPARTMENT: CITY MANAGER / CITY CLERK
DIVISION: FINANCE
FUNCTION: GENERAL GOVERNMENT
FUNDING SOURCE: GENERAL FUND
DIVISION DESCRIPTION
The Finance Division is responsible for paying the Town’s bills, maintaining and reconciling
accounts, payroll, responding to vendor and employee inquiries within 24 hours and maintaining
related files.
The Assistant City Manager is the Finance Director and responsible for oversight of two non-departmental
activities:
 General Services, which includes all insurance for the Town, utility bill payments and
miscellaneous expenditures that are of a general nature
 Debt Service, which contains the Certificates of Participation ( COPs) payments
STAFFING
The Finance Division is staffed by an Accountant and an Accounting Technician, supervised by
the Assistant City Manager. With the Assistant position unfunded, the majority of these duties
have been assumed by the City Manager.
ACCOMPLISHMENTS/ GOALS
In FY 2009- 10, the Finance Division initiated the process for the Town to join the Proposition 1A
Securitization Program which ensured that property tax revenues borrowed by the State would
be received in FY 2009- 10. The Division was instrumental in the Town receiving the Excellence
in Budgeting Award for the FY 2009- 10 Adopted Budget from the California Society of Municipal
Finance Officers ( CSMFO).
In FY 2010- 11, the Finance Division will assist with the development of a cash reserve policy
and a fee review to ensure adequate cost recovery for Town services.
BUDGET HIGHLIGHTS
The FY 2010- 11 Adopted Budget is 5% lower than the FY 2009- 10 Adopted Budget. The
budget for supplies and services was reduced, and benefit cost estimates for the Proposed
Budget have been tightened to more closely align with actual expenses. These adjustments
offset salary increases.
PERFORMANCE
MEASURE
FY 2007- 08
Actual
FY 2008- 09
Actual
FY 2009- 10
Estimated
FY 2010- 11
Projected
Complete 39 required payroll
and financial reports on- time 98% 100% 100% 100%
- 47 -
EXPENDITURE DETAIL
FY 2007- 08 FY 2008- 09 FY 2009- 10 FY 2009- 10 FY 2010- 11
150 - FINANCE ACTUAL ACTUAL AMENDED ESTIMATED ADOPTED
ACCOUNT SALARIES & WAGES
51002 Full- time Staff 5 1,123 7 5,836 7 8,200 7 8,600 8 3,000
Accountant
51003 Part- time Staff 5 7,602 6 0,649 6 1,900 6 2,300 6 3,400
Accounting Technician
51004 Comp Time 1 69 3 44 5 00 2 00 5 00
51005 Overtime 2 99 8 50 5 00 2 00 5 00
51008 Vacation/ Sick/ Comp Time Payoff 1 ,687 5 35 - - -
51009 Deferred Compensation 8 00 1 ,200 1 ,200 1 ,200 1 ,200
Total Salaries & Wages 1 11,680 1 39,414 1 42,300 1 42,500 1 48,600
BENEFITS
52001 PERS Misc. Employees 1 0,960 1 5,180 1 8,100 1 7,900 1 8,800
13.10%
52007 Health 1 7,448 1 7,621 3 4,400 1 8,800 2 2,300
15% increase
52008 Dental 3 ,706 3 ,982 4 ,000 4 ,300 4 ,400
$ 180/ mo
52009 Life Insurance 2 52 2 88 3 00 2 00 2 00
$ 7/ mo
52011 Vision 9 71 1 ,059 1 ,200 7 00 4 00
$ 30/ mo
52014 Social Security Employer 7 ,272 8 ,610 8 ,900 8 ,900 9 ,300
6.20%
52015 Medicare Employer 1 ,701 2 ,014 2 ,100 2 ,100 2 ,200
1.45%
Total Benefits 4 2,310 4 8,754 6 9,000 5 2,900 5 7,600
TOTAL SALARY WAGES & BENEFITS 1 53,990 1 88,168 2 11,300 1 95,400 2 06,200
150 - FINANCE
- 48 -
EXPENDITURE DETAIL
FY 2007- 08 FY 2008- 09 FY 2009- 10 FY 2009- 10 FY 2010- 11
150 - FINANCE ACTUAL ACTUAL AMENDED ESTIMATED ADOPTED
SUPPLIES & SERVICES
60004 Computer Expense/ Services 2 9,037 2 2,789 3 5,000 3 0,000 3 0,000
EDEN - $ 14,000
Stepford Extra Hours
60005 Special Dept. Expense 9 6 7 85 2 00 2 00 2 00
60008 Dues & Publications 2 60 4 20 5 00 5 00 5 00
CA Municipal Treasurer Assoc. - $ 185
CA Society of Municipal Finance Officers -
$ 110
Government Finance Officers - $ 145
60010 Conferences & Meetings 3 18 2 ,224 2 ,000 1 ,000 2 ,000
CA Municipal Treasurer Association
CA Society of Municipal Finance Officers
EDEN Conference
61002 Training 3 3 1 58 5 00 2 00 -
Total Supplies & Services 2 9,744 2 6,376 3 8,200 3 1,900 3 2,700
CONTRACTUAL
70010 Auditing Cardroom 4 0,563 3 9,143 4 5,000 4 5,000 4 5,000
71001 Auditing- General 1 8,800 1 8,821 2 5,000 2 5,000 2 5,000
71010 Professional Consulting Services 9 ,075 5 ,650 5 ,000 - -
Total Contractual 6 8,438 6 3,614 7 5,000 7 0,000 7 0,000
TOTAL SUPPLIES SERVICES & CONTRACTUAL 9 8,182 8 9,990 1 13,200 1 01,900 1 02,700
CAPITAL OUTLAY
80001 Equipment Purchases - - 5 00 - -
80200 Furniture - 7 58 5 00 - -
TOTAL CAPITAL OUTLAY - 7 58 1 ,000 - -
DIVISION TOTAL 2 52,172 2 78,916 3 25,500 2 97,300 3 08,900
150 - FINANCE
- 49 -
DEPARTMENT: CITY MANAGER / CITY CLERK
DIVISION: FINANCE
ACTIVITY: GENERAL SERVICES
FUNCTION: GENERAL GOVERNMENT
FUNDING SOURCE: GENERAL FUND
ACTIVITY DESCRIPTION
The General Services budget includes expenditures shared by all departments, such as the
telephone system, cellular telephones, utilities and insurance. This Activity also includes the
cost of funding city- wide communications support ( basic cable television) for residents.
STAFFING
The Finance Division is responsible for General Services. This Activity has no staff.
BUDGET HIGHLIGHTS
The FY 2010- 11 Adopted Budget is approximately 7% lower than the FY 2009- 10 Adopted
Budget due to lower insurance premiums. The Adopted Budget includes $ 325,000 for bulk
cable services to accommodate anticipated rate increases. The chart below shows the trend in
bulk cable costs since FY 2007- 08.
Bulk Cable Agreement
$ 0
$ 50,000
$ 100,000
$ 150,000
$ 200,000
$ 250,000
$ 300,000
$ 350,000
FY 2008
Actual
FY 2009
Actual
FY 2010
Adopted
FY 2010
Estimated
FY 2011
Adopted
- 50 -
EXPENDITURE DETAIL
FY 2007- 08 FY 2008- 09 FY 2009- 10 FY 2009- 10 FY 2010- 11
151 - GENERAL SERVICES ACTUAL ACTUAL AMENDED ESTIMATED ADOPTED
ACCOUNT SUPPLIES & SERVICES
60002 Office Supplies 1 4,914 1 2,954 - - -
60003 Postage 6 ,542 6 ,536 - - -
60004 Computer Expenses and Services 6 3,446 5 8,348 7 5,000 7 5,000 7 5,000
New Software Purchases
Memory, Printer, Ink Cartridges,
Stepford Support Services @$ 4,225/ mo
Stepford Additional Services as Required
60005 Special Dept. Expense 1 0,390 1 0,175 1 0,000 2 ,000 1 0,000
Community Outreach
Plant Maintenance
First Aid Supplies
60011 Communications 1 5,508 2 0,313 1 5,000 2 0,000 2 0,000
Cell Phone Charges - $ 850/ mo
Internet - $ 485/ mo
Emergency Satellite Phones - $ 315/ mo
T1 line between City Hall & Annex
60012 Utilities 4 4,810 4 5,711 4 5,000 4 5,000 4 5,000
PG& E
Cal Water, Daly City Water
60014 Office Equipment Rental 2 7,118 2 6,262 3 0,000 3 0,000 3 0,000
Postage and Folding Machines - $ 556/ mo
Copier Admin - $ 1,500/ mo
60032 Housing Rehab Loan Program - 1 ,000 - - -
60033 Safety Grant Programs - - 3 0,000 - 3 0,000
Total Supplies & Services 1 82,728 1 81,299 2 05,000 1 72,000 2 10,000
CONTRACTUAL
71010 Professional Consulting Services - - 4 ,000 2 ,000 2 ,000
Assist U
Section 125- Flex Plan
71034 Citywide Communication Support 2 99,591 3 15,169 3 25,000 3 04,000 3 25,000
Bulk Cable Service
74001 Liability Insurance 4 04,047 3 84,655 4 75,000 3 56,000 4 00,000
ABAG - Liability, Property, etc - $ 130,000
( EIA) Worker's Compensation Advance Pay -
$ 124,000
Driver Alliant - Earthquake, Flood - $ 125,000
74004 Claims Litigation 4 9,562 2 9,193 5 0,000 2 ,000 5 0,000
Total Contractual 7 53,200 7 29,017 8 54,000 6 64,000 7 77,000
TOTAL SUPPLIES SERVICES & CONTRACTUAL 9 35,928 9 10,316 1 ,059,000 8 36,000 9 87,000
ACTIVITY TOTAL 9 35,928 9 10,316 1 ,059,000 8 36,000 9 87,000
151 - GENERAL SERVICES
- 51 -
620 - DEBT SERVICE - COPs
DEPARTMENT: CITY MANAGER / CITY CLERK
DIVISION: FINANCE
ACTIVITY: DEBT SERVICE
CERTIFICATES OF PARTICIPATION
FUNCTION: GENERAL GOVERNMENT
FUNDING SOURCE: GENERAL FUND
ACTIVITY DESCRIPTION
This Activity shows the budget and expenditures for Certificates of Participation ( COPs).
The Finance Division is responsible for the transfer of funds, which provides the money to the
Trustee to make timely payments on principal and interest.
BUDGET HIGHLIGHTS
The Certificates of Participation were issued in 2003 to construct a new police facility and
community center. The Colma Community Center opened in November of 2004, with a total
project cost of $ 6.25 million. The Police Facility was completed in November of 2005 at a total
cost of $ 8.89 million.
The lease agreement sets out the debt service payment schedule and indicates the principal
and interest amount to be paid each year.
FY 2007- 08 FY 2008- 09 FY 2009- 10 FY 2009- 10 FY 2010- 11
620 – DEBT SERVICE – COPs ACTUAL ACTUAL AMENDED ESTIMATED ADOPTED
ACCOUNT CONTRACTUAL
71010 Prof. Consulting Services - Trustee 1,700 1,700 1,700 1,700 1,700
75001 Debt Principal 335,000 345,000 350,000 350,000 360,000
75002 Debt Interest 622,796 614,421 605,000 605,000 595,400
TOTAL CONTRACTUAL 959,496 961,121 956,700 956,700 957,100
ACTIVITY TOTAL 959,496 961,121 956,700 956,700 957,100
- 52 -
DEBT SERVICE AS A PERCENT OF OPERATING EXPENDITURES
Debt Service includes principal and interest payments on general Town debt obligations
borrowed for capital project expenditures. Debt Service payments are examined relative to
general operating expenditures including special revenue funds. As a fixed cost, debt service
can reduce expenditure flexibility. According to the International City Management Association
( ICMA), if debt service as a percent of operating expenditure is below 10 percent, the credit
industry views the situation favorably. If it exceeds 20 percent, potential risk exists. Overall,
the Town has remained well below the 10 percent threshold.
Debt Service as a
Percentage of Operating Expenditures
7.4
7.6
7.8
8
8.2
8.4
8.6
FY 2007
Actual
FY 2008
Actual
FY 2009
Actual
FY 2010
Estimated
FY 2011
Adopted
- 53 -
- 54 -
City Attorney
City Council
City Attorney
DEPARTMENT: CITY ATTORNEY
FUNCTION: GENERAL GOVERNMENT
FUNDING SOURCE: GENERAL FUND
DEPARTMENT DESCRIPTION
The City Attorney:
 Provides legal advice to the City Council, City Manager and staff in identifying legal
options and strategies for implementing and achieving the goals, policies and objectives
of the City Council
 Attends all meetings of the City Council and other advisory committees, as needed
 Meets regularly with the City Manager and staff to discuss proposed programs, policies
and activities
 Prepares or reviews all resolutions, ordinances and contracts for consideration by the
City Council
 Monitors and disposes of pending claims involving potential tort liability
 Represents the Town in significant litigation matters involving the Town or manages the
representation provided by outside counsel
 Interprets the law for Council Members and staff and renders formal legal opinions
 Provides training to Council Members and staff on ethics, Brown Act and new laws
 Provides general legal advice and opinions to the City Council and staff regarding any
and all municipal law matters
STAFFING
The Town contracts for City Attorney services equivalent to one FTE.
ACCOMPLISHMENTS/ GOALS
During FY 2009- 10, the City Attorney's Department engaged in or accomplished the following:
 In a joint venture with the City Manager, guided the City Council through the process of
adopting a Value- based Code of Conduct that included the selection of core values -
honesty, responsibility, fairness and vision – by Council Members and the adoption of
expressions for each value
 Assisted the City Manager in planning workshops for a Strategic Plan for 2009- 10, using
the core values to develop goals and programs in the areas of financial planning,
economic development and neighborhood services
 Prepared contracting procedures for informal bidding of small and moderate- sized
contracts for adoption by the City Council
 Negotiated the details and prepared a Memorandum of Understanding for approval of
the Trestle Glen Housing Project, which included funding for the D Street Stairs Project
and a transfer of some the Town’s affordable housing requirements to the County
 Negotiated a settlement agreement of a code enforcement action that resulted in
limitations on the use of property on the 1000 block of El Camino Real
- 33 -
 Successfully represented the Town in a code enforcement action that resulted in a
dangerous dog being removed from a residence in the 500 block of D Street
 Successfully represented the Town in a code enforcement action that resulted in the
removal of junk from property in the 400 block of D Street
 Prepared a local version of the Water Efficient Landscape Ordinance
 Prepared a comprehensive revision of penalties for parking violations
BUDGET HIGHLIGHTS
Actual expenditures for FY 2009- 10 are projected to be 10% lower than budgeted, primarily
because the economic downturn has resulted in less need for legal services from the Planning
and Engineering Departments. The FY 2010- 11 Adopted Budget is based on the assumption
that these needs will remain the same.
The City Attorney's office is not a revenue- producing enterprise. Its mission is to provide legal
advice and support to the City Council and staff to aid them in carrying out their responsibilities.
- 34 -
EXPENDITURE DETAIL
FY 2007- 08 FY 2008- 09 FY 2009- 10 FY 2009- 10 FY 2010- 11
130 - CITY ATTORNEY ACTUAL ACTUAL AMENDED ESTIMATED ADOPTED
ACCOUNT SUPPLIES & SERVICES
60010 Conferences 3 5 - - - -
Total Supplies & Services 3 5 - - - -
CONTRACTUAL
71002 Professional Services- City Attorney 3 98,545 3 71,804 3 60,000 3 50,000 3 50,000
Fees and reimbursable expenses paid to
Best, Best & Krieger
71003 Professional Litigation Services 1 87 - - - -
71004 Professional Services- Outside Counsel 3 3,317 1 1,734 3 0,000 2 ,500 1 ,000
Fees and reimbursable expenses paid to
special counsel for employment, code
enforcement, litigation, etc.
Total Contractual 432,049 383,538 390,000 352,500 351,000
TOTAL SUPPLIES SERVICES & CONTRACTUAL 432,084 383,538 390,000 352,500 351,000
DEPARTMENT TOTAL 432,084 383,538 390,000 352,500 351,000
130 - CITY ATTORNEY
- 35 -
- 36 -
City Treasurer
Residents of Colma
City Treasurer
DEPARTMENT: CITY TREASURER
FUNCTION: GENERAL GOVERNMENT
FUNDING SOURCE: GENERAL FUND
DEPARTMENT DESCRIPTION
The duties of the City Treasurer include oversight of the prudent management of Town
finances.
STAFFING
The City Treasurer is an elected position, serving a four- year term.
BUDGET HIGHLIGHTS
The FY 2010- 11 Adopted Budget is the same as the FY 2009- 10 Adopted Budget.
- 31 -
EXPENDITURE DETAIL
FY 2007- 08 FY 2008- 09 FY 2009- 10 FY 2009- 10 FY 2010- 11
120 - CITY TREASURER ACTUAL ACTUAL AMENDED ESTIMATED ADOPTED
ACCOUNT SALARIES & WAGES
51001 Elected Officials 6 ,696 2 ,934 - - -
1 @ $ 558/ mo
51009 Deferred Compensation 1 ,100 6 18 - - -
Total Salaries & Wages 7 ,796 3 ,552 - - -
BENEFITS
52001 PERS Misc. Employees 1 ,119 9 31 - - -
52003 Social Security Employee 5 49 2 32 - - -
52004 Medicare Employee 1 28 5 4 - - -
52007 Health 1 4,069 7 ,691 - - -
52008 Dental 1 ,934 1 ,013 - - -
52009 Life Insurance 1 44 7 5 - - -
52011 Vision 5 29 2 96 - - -
52012 Health Club 2 82 - - - -
52014 Social Security Employer 5 49 2 32 - - -
52015 Medicare Employer 1 28 5 4 - - -
Total Benefits 1 9,431 1 0,578 - - -
TOTAL SALARY WAGES & BENEFITS 2 7,227 1 4,130 - - -
SUPPLIES & SERVICES
60005 Special Department Expense 1 5 - - - -
60008 Dues & Publications 1 95 - - -
60010 Conferences & Meetings 4 90 1 91 - - -
TOTAL SUPPLIES & SERVICES 7 00 1 91 - - -
DEPARTMENT TOTAL 2 7,927 1 4,321 - - -
120 - CITY TREASURER
- 32 -
Public Works Department
City Engineer
Facility
Operations Maintenance
General
Engineering
Services
Building
Inspection
Services
Administration
Planning Department
City Planner
Administration Current
Planning
Code
Enforcement
Advance
Planning
Special
Projects
DEPARTMENT: PLANNING
FUNCTION: COMMUNITY DEVELOPMENT
FUNDING SOURCE: GENERAL FUND
DEPARTMENT DESCRIPTION
The Planning Department is responsible for Advanced
Planning, Current Planning, and Code Enforcement. The
Planning staff, in partnership with other Town staff,
residents and the business community, implements the
community vision for the physical development of Colma,
as described in the General Plan. Specific activities include:
preparing planning studies to update policies and
regulations in light of changing laws and conditions to
ensure Colma continues to be a desirable community in
which to live, work, visit, and recreate; coordination with or
participation in County and regional planning efforts to
represent Colma’s interests; reviewing development proposals to ensure high quality and compatible
development; reviewing all building permits for compliance with zoning requirements; enforcing codes
and promoting property maintenance; and providing public information about planning and
development.
STAFFING
Planning services for the Town are provided by contract and are partially supported by application
fees. A professional staff, including the City Planner, Senior Planners, a Registered Landscape
Architect and an Office Manager, is available to assist the Town on an as- needed basis equal to an
average of 1.8 Full- Time Equivalent ( FTE) employees.
ACCOMPLISHMENTS/ GOALS
During FY 2009- 10, the Planning Department prepared the draft Housing Element, and facilitated the
plan’s review by the State Department of Housing and Community Development. The Department
also prepared a draft Short- Term Economic Development Strategy including an extensive community
engagement process. This Plan was reviewed and adopted by the City Council in May 2010. Working
with the City Attorney, the Department prepared amendments to the Colma Zoning Code regarding
Large Family Day Care Facilities and wheel stops in parking lots, and a comprehensive list of standard
conditions of project approval.
Other major accomplishments include: updating Colma’s Local Hazard Mitigation Plan; contributing to
the regional Sustainable Communities Strategy ( SCS) plan; processing all submitted development
applications, including plans for expansion of the existing Target store; and handling a number of
code enforcement cases.
- 85 -
For FY 2010- 11, the Department has the following goals, in addition to maintaining ongoing services
related to current planning and code enforcement:
 Identifying General Plan policies and programs that are most in need of review and updating
because of changed circumstances, e. g. statutes adopted, cases decided and economic
developments since the last update, and determining the cost of updating the document
 Completing the required environmental review of the revised Housing Element, coordinating
public review, presenting documents to the City Council for approval and implementing the
revised element
 Undertaking research, preparing updated policies and regulations and participating in regional
discussions to comply with California Senate Bill 375 regarding reduction in greenhouse gases
and participating in the preparation of the regional SCS
 Preparing a Request for Proposal ( RFP) to hire a consultant to assist in the implementation of
the Short- Term Economic Development Strategy
 Taking the lead on strengthening working relationships with Colma’s business community by
having senior staff meet with them to let them know they are important to Colma and to learn
what the Town can do to help their businesses; partnering with the Chamber of Commerce,
San Mateo County and the League of California Cities on projects that enhance our business
community; and monitoring legislation and commenting on those actions that have
implications for our businesses or Town revenue
BUDGET HIGHLIGHTS
The Department’s FY 2010- 11 Adopted Budget is 19% higher than the FY 2009- 10 Adopted Budget.
Funds were added to update the Town’s General Plan ($ 30,000) and to hire a consultant to assist
with the implementation of the Economic Development Strategy ($ 30,000).
PERFORMANCE
MEASURES
FY 2008- 09
Actual
FY 2009- 10
Estimated
FY 2010- 11
Projected
Business Registrations Issued 208 219 220
Code Compliance Cases Opened -- 36 36
Permits Issued Administratively:
Sign Permit, Sign Review, Temporary Use
Permit, Minor Use Permit, Administrative Use
Permit, and Tree Removal Permit
18 24 20
Permits Requiring Council Approval:
Home Occupation Use Permit, Major Design
Review, Variance, Planned Development,
Major Use Permit, Lot Line Adjustment, Parcel
Map, Subdivision, Street Vacation
13 3 4
Negative Declaration, EIR 2 1 3
Percentage of Permits completed in
compliance with Permit Streamlining
Requirements
100% 100% 100%
- 86 -
EXPENDITURE DETAIL
FY 2007- 08 FY 2008- 09 FY 2009- 10 FY 2009- 10 FY 2010- 11
410 - PLANNING ACTUAL ACTUAL AMENDED ESTIMATED ADOPTED
ACCOUNT SUPPLIES & SERVICES
60005 Special Dept. Expense 1 8,232 - - - -
60010 Conferences & Meetings 1 20 - - - -
63004 Code Enforcement 4 7,797 2 5,826 3 0,000 - -
Total Supplies & Services 6 6,149 2 5,826 3 0,000 - -
CONTRACTUAL
71007 Gen. Services, Public Information, Admin 3 9,938 5 3,283 4 8,500 7 3,200 1 00,000
Office coverage M- F 8am - 5pm
Department Administration Support
City Council Meetings
Executive Team & Other Meetings
Budget Manangement & Oversight
Business Registration Program
Shopping Cart Retrieval Program
Community Relations
71008 Prof. Planning Services - Current 1 50,868 1 32,669 1 12,200 1 10,000 1 10,000
Providing Public Information
Pre- application Assistance
Zoning/ Compliance for Building Permits
Discretionary Permit Processing
Environmental Review - CEQA
Ensure Compliance with Mitigation Measures
Monitoring Trestle Glen MOU for Compliance
71009 Prof. Planning Services - Advanced 1 27,347 7 2,326 1 07,500 9 5,000 9 3,500
Planning Fee Update Incl. General Plan
Maintenance Fee
Housing Element Implementation
Census
San Mateo Cnty Sustainable Communities
Strategic Planning
Grand Boulevard Initiative
SF PUC Conjunctive Use Project
71012 Neighborhood Services - - - 4 0,000 4 0,000
Code Enforcement
Neighborhood Improvement
Permit Condition Compliance
Loitering issues at Home Depot
71022 Comprehensive GP/ Zoning Code Update 1 1,415 68,164 50,000 30,000 30,000
Total Contractual 3 29,568 3 26,442 3 18,200 3 48,200 3 73,500
TOTAL SUPPLIES SERVICES & CONTRACTUAL 3 95,717 3 52,268 3 48,200 3 48,200 3 73,500
DEPARTMENT TOTAL 3 95,717 3 52,268 3 48,200 3 48,200 3 73,500
410 - PLANNING
- 87 -
- 88 -
SUPPLIES & CAPITAL TOTAL
NO. DIVISIONS SALARIES BENEFITS SERVICES CONTRACTS OUTLAY DEPARTMENT
310 ADMIN/ ENG/ BLDG - - 5,400 863,000 - 868,400
320 MAINTENANCE 2 33,900 104,800 10,900 1 ,252,100 1 ,900 1,603,600
800 FACILITY OPERATIONS - - 513,500 - - 513,500
TOTAL EXPENDITURES 2 33,900 1 04,800 5 29,800 2,115,100 1 ,900 2,985,500
DEPARTMENT: PUBLIC WORKS
FUNCTION: PUBLIC WORKS
FUNDING SOURCE: GENERAL FUND
DEPARTMENT DESCRIPTION
The Public Works Department consists of the following Divisions: Administration / Engineering /
Building and Maintenance.
Contract technical professionals as well as three Town employees provide Public Works services.
There are two divisions within the Public Works Department – Administration / Engineering /
Building, and Maintenance, which includes contracts for sewer and landscape services.
Department responsibilities include development and implementation of the Town’s Five- Year
Capital Improvement Program ( CIP); administration and implementation of solid waste recycling
and National Pollutant Discharge Elimination System ( NPDES) regulations; administration of private
land development and building permits; and maintenance of all Town- owned facilities and
infrastructure.
The Department continues to address traffic and transportation issues; identify and develop future
capital improvement projects; improve maintenance and land development services; address the
needs of other Town departments as they relate to Public Works; administer local, state, and
federal regulations; administer grants and applications; and maintain the overall operation of the
Department.
Salaries
Capital Outlay 7.83%
0.06%
Contracts
70.85%
Supplies and Services
17.75%
Benefits
3.51%
- 69 -
DEPARTMENT: PUBLIC WORKS
DIVISION: ADMINISTRATION / ENGINEERING / BUILDING
FUNCTION: PUBLIC WORKS
FUNDING SOURCE: GENERAL FUND
DIVISION DESCRIPTION
The Division, staffed by contract employees, manages the Five- Year
Capital Improvement Program ( CIP), and provides general
engineering, consulting and building inspection services to the Town.
The Division manages the Town’s Storm Water NPDES Permitting
Program requirements, annual sewer fees, annual waste management
reporting and sanitary sewer overflow reporting requirements, the
Town’s traffic speed surveys, roadway infrastructure and related
projects for state and local grants. Engineering assists the
Maintenance Division and the Police, Recreation and Planning
Departments in all aspects of Town infrastructure. The Division
processes building, grading and encroachment permits for new
construction as well as providing plan review and inspection services.
These activities are partially fees supported.
STAFFING
The Public Works Director/ City Engineer leads the Division which contains four contract FTE.
ACCOMPLISHMENTS/ GOALS
During FY 2009- 10, the Division completed several capital projects: renovated the D Street
stairs; secured American Recovery and Reinvestment Act ( ARRA) funding for the asphalt
overlay project on Serramonte Boulevard; completed the utility underground project on El
Camino Real; demolished the Sterling Park Skateboard Park and expanded the turf and
landscape area; and initiated preparation of plans and specifications for Hillside Boulevard.
Other projects include: repaired and slurry sealed Colma Boulevard; added ADA- compliant
sidewalk ramps and other improvements on Serramonte Boulevard; and worked with FEMA to
remove an area that was incorrectly mapped to be in the 100- year floodplain.
For FY 2010- 11, the Division will complete plans and specifications for Hillside Boulevard, and
continue work on the closure of the Landfill, Target expansion, the new Lexus facility and the
new retail business at the corner of Junipero Serra Boulevard and Serramonte Boulevard.
BUDGET HIGHLIGHTS
The FY 2010- 11 Adopted Budget is 4% lower than the FY 2009- 10 Adopted Budget, due to a
decrease in the CIP.
- 70 -
PERFORMANCE
MEASURES
FY 2010- 11
Projected
Process applications within ten
working days 100%
Average number of working days to
process an application 9 days
- 71 -
EXPENDITURE DETAIL
FY 2007- 08 FY 2008- 09 FY 2009- 10 FY 2009- 10 FY 2010- 11
310 - ADMIN. / ENGINEERING ACTUAL ACTUAL AMENDED ESTIMATED ADOPTED
ACCOUNT SUPPLIES & SERVICES
60001 Public Notices - 6 59 1 ,500 3 00 1 ,000
60005 Special Dept. Expense 3 ,460 1 ,924 1 ,500 2 ,100 2 ,100
60006 Printing 4 6 3 33 2 00 - 2 00
60008 Dues & Publications 5 09 3 ,706 1 ,500 1 ,000 1 ,300
Purchase Current Building Code
Membership Building Class A
60010 Conferences & Meetings 4 5 9 0 8 00 5 00 8 00
National Pollutant Discharge Elimination
System, Countywide Engineers Meeting
Total Supplies & Services 4 ,060 6 ,712 5 ,500 3 ,900 5 ,400
CONTRACTUAL
71005 Prof. Engineering Svcs.- General 4 61,315 5 97,184 6 30,000 6 00,000 6 00,000
Engineering Staff Augmentation
Department Administration
71006 Prof. Bldg/ Inspection Svcs. 2 11,666 1 65,834 1 99,800 2 26,000 2 00,000
Building Staff Augmentation
Admin. / Permit Counter Services
71010 Prof. Consulting Svcs. 1 ,500 7 3,440 6 7,500 4 8,400 6 3,000
Engineering Design and P. W. / Engr. Plan
Review
Total Contractual 6 74,481 8 36,458 8 97,300 8 74,400 8 63,000
TOTAL SUPPLIES SERVICES & CONTRACTUAL 6 78,541 8 43,170 9 02,800 8 78,300 8 68,400
DIVISION TOTAL 6 78,541 8 43,170 9 02,800 8 78,300 8 68,400
310 - PUBLIC WORKS ADMIN. / ENGINEERING
- 72 -
DEPARTMENT: PUBLIC WORKS
DIVISION: PUBLIC WORKS MAINTENANCE
FUNCTION: PUBLIC WORKS
FUNDING SOURCE: GENERAL FUND
DIVISION DESCRIPTION
The Maintenance Division is responsible for the up- keep and maintenance of public streets,
sidewalks, traffic signals, street lights and public facilities. The Division also manages the
sanitary sewer maintenance contract, and provides roadway weed and litter control and graffiti
abatement.
STAFFING
Positions include three Maintenance Technicians supervised by a contract Maintenance
Supervisor.
ACCOMPLISHMENTS/ GOALS
To reduce Department costs, the Public Works Maintenance Division assumed responsibility for
tasks historically performed by outside contractors.
This increase in workload was accomplished while
maintaining day to day services.
FY 2009- 10 accomplishments include: installed and
repaired Town- owned backflow devices; repaired
irrigation systems; painted the exterior of the
Corporation Yard building; installed street and
regulatory poles and signs; made minor repairs to
Town- owned facilities; and assisted with the
implementation of the Colma Can Do recycling
campaign.
The primary goal for FY 2010- 11 is to maintain
existing service levels with fewer resources.
BUDGET HIGHLIGHTS
The FY 2010- 11 Adopted Budget is 10% lower
than the FY 2009- 10 Adopted Budget. Higher
salary and benefit costs are offset by reductions
in supplies and contractual services.
- 73 -
PERFORMANCE
MEASURES
FY 2008- 09
Actual
FY 2009- 10
Estimated
FY 2010- 11
Projected
Sweep all of the Town’s curbs ( 23
miles) at least once per month 100% 100% 100%
Respond to maintenance calls within
one business day 100% 100% 100%
Reduce annual irrigation water
consumption - - 5%
- 74 -
EXPENDITURE DETAIL
FY 2007- 08 FY 2008- 09 FY 2009- 10 FY 2009- 10 FY 2010- 11
320 - MAINTENANCE ACTUAL ACTUAL AMENDED ESTIMATED ADOPTED
ACCOUNT SALARIES & WAGES
51002 Full- time Staff 2 06,600 2 16,107 2 22,500 2 20,400 2 27,800
Maintenance Technician ( 3)
51004 Comp Time 1 ,791 5 74 1 ,000 1 ,000 1 ,000
51005 Overtime 3 ,112 1 ,487 3 ,000 1 ,400 1 ,500
51008 Vacation/ Sick/ Comp Time Payoff 6 ,186 2 ,753 - - -
51009 Deferred Compensation 3 ,600 3 ,600 3 ,600 3 ,600 3 ,600
Total Salaries & Wages 2 21,289 2 24,521 2 30,100 2 26,400 233,900
BENEFITS
52001 PERS Misc. Employees 2 4,805 24,669 29,200 27,200 29,300
13.10%
52007 Health 3 7,147 3 9,991 4 8,100 41,800 4 9,200
15% increase
52008 Dental 5 ,801 5 ,972 6 ,200 6,400 6 ,700
$ 180/ mo
52009 Life Insurance 4 32 4 32 4 00 300 3 00
$ 7/ mo
52011 Vision 1 ,588 1 ,588 1 ,700 1,000 1 ,200
$ 30/ mo
52012 Health Club 5 17 - - - -
$ 47/ mo
52014 Social Security Employer 1 3,371 13,935 14,200 13,800 1 4,600
6.20%
52015 Medicare Employer 3 ,127 3,259 3,400 3,300 3 ,500
1.45%
Total Benefits 8 6,788 8 9,846 1 03,200 9 3,800 1 04,800
TOTAL SALARY WAGES & BENEFITS 3 08,077 3 14,367 3 33,300 3 20,200 338,700
SUPPLIES & SERVICES
60005 Special Dept. Expense 8 ,615 8 ,310 7 ,000 7 ,900 8 ,000
Building and Cleaning Supplies, Safety
Material and Attire, Uniform Cleaning and
Upgrades, Building Materials, Flags,
Banners, Signs
60008 Dues & Publications 2 15 - 4 00 - 2 00
Various Trade Journals
60010 Conferences & Meetings 2 0 - 3 00 3 00 3 00
S. F. Bay Area Maintenance Services
Association Workshop, NPDES
60014 Equipment Rental - 2 68 2 ,500 2 ,500 1 ,500
Heavy Equipment When Required
61002 Training 9 59 - 9 00 9 00 9 00
Required Safety Seminars
Total Supplies & Services 9 ,809 8 ,578 1 1,100 1 1,600 1 0,900
320 - PUBLIC WORKS MAINTENANCE
- 75 -
EXPENDITURE DETAIL
FY 2007- 08 FY 2008- 09 FY 2009- 10 FY 2009- 10 FY 2010- 11
320 - MAINTENANCE ACTUAL ACTUAL AMENDED ESTIMATED ADOPTED
CONTRACTUAL
71005 Prof. Engineering Svcs. - General 2 20,690 2 00,749 2 09,000 2 09,000 209,000
Maintenance Supervisor Staff, Construction
Inspections
72003 Equipment Maintenance 2 1,382 14,562 20,000 12,000 15,000
Fleet Maintenance - Vehicles and Equipment
73001 Landscape Maintenance 2 08,374 143,505 125,000 119,000 132,000
Roadway Landscape Maintenance, Median
Islands, Areas in Town's Right- of- Way.
Town- wide Roadways & Right of Way
Colma Creek Annual Cleaning
Interior Plant Allowance
73002 Streets & Sidewalks 6 8,833 9 7,082 2 85,000 2 85,000 1 00,000
Building Materials, Roadway
Maintenance/ Repair Materials, Contractor
Services
73003 Roadway, Weed & Litter Control 1 18 5 ,545 1 2,700 1 0,000 1 0,000
Weed Abatement Town's R. O. W.
Drain Inlet/ Catch Basin Protection, Disposal
Fees, Chemicals, Sprayers
73004 Street Signs & Pavement Marking 3 0,230 1 9,594 3 5,000 3 2,000 3 2,500
Signs, Poles, Anti- Graffiti
Yearly Maintenance/ Repairs
Annual Christmas Decorations
73005 Traffic Signals & Street Lights 2 9,591 3 4,948 3 5,000 2 5,000 3 5,000
Contract - S. S. F. Street Light / Signal Division
73006 Drainage & Flood Control 7 ,387 1 1,662 2 0,000 1 8,500 1 8,600
Yearly Maint. / Sandbag Supplies
Additional NPDES charges - $ 3,500
73007 Sanitary Sewers 5 40,443 6 40,418 6 93,000 6 93,000 7 00,000
Sewer Fees Due NSMCSD & SSF
Yearly Maintenance/ Repairs
Total Contractual 1 ,127,048 1,168,065 1,434,700 1,403,500 1,252,100
TOTAL SUPPLIES SERVICES & CONTRACTUAL 1 ,136,857 1,176,643 1,445,800 1,415,100 1,263,000
CAPITAL OUTLAY
80001 Equipment Purchases 1 45,574 - 2 ,000 2 ,000 1 ,900
Replace/ Acquire New Equipment and Tools
for Right of Way Work, Building Maintenance
and Construction
TOTAL CAPITAL OUTLAYS 1 45,574 - 2 ,000 2 ,000 1 ,900
DIVISION TOTAL 1,590,508 1,491,010 1,781,100 1,737,300 1,603,600
320 - PUBLIC WORKS MAINTENANCE
- 76 -
FY 2007- 08 FY 2008- 09 FY 2009- 10 FY 2009- 10 FY 2010- 11
800 - FACILITIES SUMMARY ACTUAL ACTUAL AMENDED ESTIMATED ADOPTED
801 Town Hall 3 03,530 9 2,919 1 01,300 7 1,400 9 8,700
802 Town Annex 5 1,582 2 7,966 3 2,000 2 7,000 3 3,600
803 Sterling Park 3 5,087 4 0,123 5 3,100 4 7,700 5 0,300
804 Museum 2 3,698 2 2,468 2 4,900 1 7,800 1 9,600
805 Community Center 9 5,187 1 09,940 9 1,300 8 2,200 9 3,300
806 Police Station 9 1,443 9 1,775 1 03,700 1 11,700 1 16,300
807 Corporation Yard 2 0,354 1 7,875 1 8,400 1 1,500 1 7,200
808 Creekside Villas 7 0,845 8 2,948 7 1,300 6 7,900 7 1,900
809 Verano 1 9,347 4 ,695 5 ,200 5 ,100 6 ,600
810 Bark Park 2 ,443 1 ,703 2 ,700 3 ,700 4 ,300
812 Gun Range 4 ,809 1 ,093 1 ,700 1 ,200 1 ,700
ACTIVITY TOTAL 7 18,325 4 93,505 5 05,600 4 47,200 5 13,500
FACILITY OPERATIONS & MAINTENANCE
DEPARTMENT: PUBLIC WORKS
DIVISION: PUBLIC WORKS MAINTENANCE
ACTIVITY: FACILITY OPERATIONS & MAINTENANCE
FUNCTION: PUBLIC WORKS
FUNDING SOURCE: GENERAL FUND
ACTIVITY DESCRIPTION
The Facility Operations Activity includes non- personnel operating expenses for all Town facilities,
such as janitorial and landscape contract services, water, electricity and pest control.
BUDGET HIGHLIGHTS
The FY 2010- 11 Adopted Budget for Facility Operations is approximatley 2% higher than the FY
2009- 10 Adopted Budget reflecting increases in landscaping and janitorial expenses.
- 77 -
EXPENDITURE DETAIL
FY 2007- 08 FY 2008- 09 FY 2009- 10 FY 2009- 10 FY 2010- 11
ACTUAL ACTUAL AMENDED ESTIMATED ADOPTED
ACCOUNT FACILITY OPERATIONS & MAINTENANCE
90001 Telephone / Internet Service* 6 1,839 4 7,200 5 0,000 3 4,700 5 0,000
90002 Gas and Electricity 7 ,810 9 ,909 1 1,000 8 ,200 1 0,000
90003 Water 1 ,282 1 ,336 1 ,300 1 ,200 1 ,300
90006 Supplies 3 ,388 1 ,885 3 ,000 2 ,500 2 ,500
90007 Janitorial Services 1 4,682 1 4,727 1 5,000 1 4,200 1 5,800
90008 Landscaping 6 ,794 5 ,854 6 ,200 5 ,900 6 ,600
90009 Pest Control - - 2 ,100 - 1 ,000
90010 Security System 1 05 2 ,080 2 ,700 1 ,600 1 ,500
90011 Heat/ Ventilation/ Air Conditioning - - 3 ,000 - 3 ,000
90012 Bldg. Interior Maintenance & Repair 5 3,671 7 ,017 2 ,000 7 00 2 ,000
90013 Bldg. Exterior Maintenance & Repair 1 52,782 2 ,360 5 ,000 2 ,400 5 ,000
90014 Miscellaneous Maintenance 1 ,177 5 51 - - -
TOTAL FACILITY OPERATIONS & MAINTENANCE 3 03,530 9 2,919 1 01,300 7 1,400 9 8,700
* Does not include mobile phone services.
FY 2007- 08 FY 2008- 09 FY 2009- 10 FY 2009- 10 FY 2010- 11
ACTUAL ACTUAL AMENDED ESTIMATED ADOPTED
ACCOUNT FACILITY OPERATIONS & MAINTENANCE
90002 Gas and Electricity 4 ,628 5 ,017 5 ,200 3 ,900 5 ,200
90003 Water 3 ,108 3 ,266 3 ,000 3 ,300 3 ,300
90006 Supplies 9 93 3 00 8 00 1 ,200 1 ,000
90007 Janitorial Services 9 ,996 8 ,776 9 ,200 8 ,500 9 ,600
90008 Landscaping 7 ,308 6 ,775 7 ,000 6 ,500 7 ,400
90009 Pest Control 2 ,532 2 ,592 2 ,300 1 ,900 2 ,600
90011 Heat/ Ventilation/ Air Conditioning - - 1 ,000 6 00 1 ,500
90012 Bldg. Interior Maintenance & Repair 1 50 2 10 1 ,500 2 00 1 ,000
90013 Bldg. Exterior Maintenance & Repair 2 2,581 1 ,004 2 ,000 9 00 2 ,000
90014 Miscellaneous Maintenance 2 86 2 6 - - -
TOTAL FACILITY OPERATIONS & MAINTENANCE 5 1,582 2 7,966 3 2,000 2 7,000 3 3,600
801 TOWN HALL
802 TOWN ANNEX
- 78 -
EXPENDITURE DETAIL
FY 2007- 08 FY 2008- 09 FY 2009- 10 FY 2009- 10 FY 2010- 11
ACTUAL ACTUAL AMENDED ESTIMATED ADOPTED
ACCOUNT FACILITY OPERATIONS & MAINTENANCE
90001 Telephone/ Internet Service 2 60 - - - -
90002 Gas and Electricity 5 ,967 3 ,850 5 ,700 3 ,300 5 ,700
90003 Water 2 ,867 2 ,812 3 ,300 4 ,200 3 ,600
90006 Supplies 2 ,184 4 ,026 5 ,600 2 ,600 4 ,000
90007 Janitorial Services 4 ,976 1 4,144 1 4,700 1 3,900 1 5,500
90008 Landscaping 9 ,423 6 ,465 8 ,100 6 ,500 8 ,500
90009 Pest Control - - 5 00 - 5 00
90010 Security System 1 ,012 1 ,109 1 ,200 1 ,300 1 ,300
90011 Heat/ Ventilation/ Air Conditioning - - 8 00 - 5 00
90012 Bldg. Interior Maintenance & Repair 2 ,006 3 ,818 7 ,200 1 3,300 4 ,700
90013 Bldg. Exterior Maintenance & Repair 4 ,428 1 ,496 6 ,000 2 ,600 6 ,000
90014 Miscellaneous Maintenance 1 ,964 2 ,403 - - -
TOTAL FACILITY OPERATIONS & MAINTENANCE 3 5,087 4 0,123 5 3,100 4 7,700 5 0,300
FY 2007- 08 FY 2008- 09 FY 2009- 10 FY 2009- 10 FY 2010- 11
ACTUAL ACTUAL AMENDED ESTIMATED ADOPTED
ACCOUNT FACILITY OPERATIONS & MAINTENANCE
90002 Gas and Electricity 1 ,605 2 32 2 ,200 3 00 2 ,200
90003 Water 3 ,582 3 ,903 5 ,000 2 ,500 3 ,000
90006 Supplies 1 ,647 2 ,365 2 ,500 1 ,100 1 ,800
90007 Janitorial Services 7 ,676 1 ,695 2 ,000 1 ,700 2 ,100
90008 Landscaping 4 ,211 3 ,448 2 ,000 3 ,500 3 ,600
90009 Pest Control - - 5 00 - 5 00
90010 Security System 2 ,160 - 1 ,200 - 1 ,200
90011 Heat/ Ventilation/ Air Conditioning 2 58 3 ,519 1 ,000 1 ,300 2 ,000
90012 Bldg. Interior Maintenance & Repair 1 ,257 1 ,500 4 00 1 ,200
90013 Bldg. Exterior Maintenance & Repair 1 ,050 5 ,667 7 ,000 7 ,000 2 ,000
90014 Miscellaneous Maintenance 1 ,509 3 82 - - -
TOTAL FACILITY OPERATIONS & MAINTENANCE 2 3,698 2 2,468 2 4,900 1 7,800 1 9,600
803 STERLING PARK
804 MUSEUM
- 79 -
EXPENDITURE DETAIL
FY 2007- 08 FY 2008- 09 FY 2009- 10 FY 2009- 10 FY 2010- 11
ACTUAL ACTUAL AMENDED ESTIMATED ADOPTED
ACCOUNT FACILITY OPERATIONS & MAINTENANCE
90001 Telephone and Internet Services 9 44 1 ,142 1 ,500 9 00 1 ,500
90002 Gas and Electricity 1 2,653 1 6,003 1 8,000 1 6,200 1 8,000
90003 Water 3 ,829 3 ,593 3 ,100 5 ,000 5 ,000
90006 Supplies 3 ,665 8 ,392 1 1,600 1 2,700 1 0,000
90007 Janitorial Services 1 3,275 2 4,333 2 5,000 2 4,000 2 6,200
90008 Landscaping 7 ,387 4 ,621 6 ,200 4 ,700 6 ,600
90009 Pest Control 1 ,020 1 ,050 1 ,000 1 ,000 1 ,100
90010 Security System - 1 ,080 1 ,900 - 1 ,200
90011 Heat/ Ventilation/ Air Conditioning 2 ,664 4 ,347 2 ,500 2 ,800 3 ,500
90012 Bldg. Interior Maintenance & Repair 3 8,595 3 6,803 1 6,500 1 3,300 1 6,700
90013 Bldg. Exterior Maintenance & Repair 3 ,468 1 ,708 4 ,000 1 ,600 3 ,500
90014 Miscellaneous Maintenance 7 ,687 6 ,868 - - -
TOTAL FACILITY OPERATIONS & MAINTENANCE 9 5,187 1 09,940 9 1,300 8 2,200 9 3,300
FY 2007- 08 FY 2008- 09 FY 2009- 10 FY 2009- 10 FY 2010- 11
ACTUAL ACTUAL AMENDED ESTIMATED ADOPTED
ACCOUNT FACILITY OPERATIONS & MAINTENANCE
90001 Telephone 2 17 8 5 9 00 2 00 9 00
90002 Gas and Electricity 2 6,919 2 3,230 3 5,000 4 1,500 4 2,000
90003 Water 3 ,580 4 ,066 5 ,000 4 ,200 5 ,000
90006 Supplies 3 ,348 4 ,872 5 ,000 6 ,700 6 ,500
90007 Janitorial Services 2 9,786 2 4,506 2 5,000 2 3,800 2 6,200
90008 Landscaping 1 7,071 1 2,564 1 0,800 1 2,300 1 3,200
90009 Pest Control 1 ,173 5 31 1 ,200 - 5 00
90011 Heat/ Ventilation/ Air Conditioning 2 58 4 ,210 3 ,800 6 ,000 5 ,000
90012 Bldg. Interior Maintenance & Repair 5 ,371 1 3,955 1 2,000 1 2,000 1 2,000
90013 Bldg. Exterior Maintenance & Repair 3 ,720 3 ,469 5 ,000 5 ,000 5 ,000
90014 Miscellaneous Maintenance - 2 87 - - -
TOTAL FACILITY OPERATIONS & MAINTENANCE 9 1,443 9 1,775 1 03,700 1 11,700 1 16,300
805 COMMUNITY CENTER
806 POLICE STATION
- 80 -
EXPENDITURE DETAIL
FY 2007- 08 FY 2008- 09 FY 2009- 10 FY 2009- 10 FY 2010- 11
ACTUAL ACTUAL AMENDED ESTIMATED ADOPTED
ACCOUNT FACILITY OPERATIONS & MAINTENANCE
90001 Telephone - - 2 00 - 2 00
90002 Gas and Electricity 4 ,929 3 ,665 4 ,500 2 ,800 4 ,500
90003 Water 1 ,121 1 ,376 1 ,100 1 ,000 1 ,100
90006 Supplies 2 31 3 48 5 00 7 00 5 00
90007 Janitorial Services 1 1,008 5 ,651 6 ,000 5 ,700 6 ,300
90008 Landscaping 1 ,161 7 42 8 00 8 00 9 00
90009 Pest Control - - 1 00 - -
90011 Heat/ Ventilation/ Air Conditioning - - 2 00 - 2 00
90012 Bldg. Interior Maintenance & Repair 5 34 4 77 1 ,500 5 00 1 ,000
90013 Bldg. Exterior Maintenance & Repair 1 ,205 2 ,186 3 ,500 - 2 ,500
90014 Miscellaneous Maintenance 1 65 3 ,430 - - -
TOTAL FACILITY OPERATIONS & MAINTENANCE 2 0,354 1 7,875 1 8,400 1 1,500 1 7,200
FY 2007- 08 FY 2008- 09 FY 2009- 10 FY 2009- 10 FY 2010- 11
ACTUAL ACTUAL AMENDED ESTIMATED ADOPTED
ACCOUNT FACILITY OPERATIONS & MAINTENANCE
90002 Gas and Electricity 7 ,759 8 ,885 9 ,200 6 ,800 9 ,200
90003 Water 4 ,078 3 ,718 4 ,500 3 ,600 4 ,000
90005 Garbage Pick- up 5 ,664 7 ,633 7 ,300 6 ,700 7 ,000
90006 Supplies - 3 64 2 00 1 00 2 00
90008 Landscaping 8 ,410 7 ,818 8 ,500 7 ,900 8 ,900
90009 Pest Control 1 ,255 1 ,305 1 ,300 1 ,800 1 ,300
90010 Security System 2 ,869 2 ,048 3 ,000 4 ,000 4 ,000
90011 Heat/ Ventilation/ Air Conditioning - - 1 ,300 - 1 ,300
90012 Bldg. Interior Maintenance & Repair 1 9,396 2 3,863 1 0,000 1 5,000 1 0,000
90013 Bldg. Exterior Maintenance & Repair 4 ,630 8 ,656 6 ,000 1 ,500 5 ,000
90014 Miscellaneous Maintenance - 9 25 - - -
90015 Property Management 1 6,784 1 7,733 2 0,000 2 0,500 2 1,000
TOTAL FACILITY OPERATIONS & MAINTENANCE 7 0,845 8 2,948 7 1,300 6 7,900 7 1,900
807 CORPORATION YARD
808 TOWN OF COLMA CREEKSIDE VILLAS
- 81 -
EXPENDITURE DETAIL
FY 2007- 08 FY 2008- 09 FY 2009- 10 FY 2009- 10 FY 2010- 11
ACTUAL ACTUAL AMENDED ESTIMATED ADOPTED
ACCOUNT FACILITY OPERATIONS & MAINTENANCE
90003 Water - - 1 00 - -
90009 Pest Control - 6 99 - - -
90011 Heat/ Ventilation/ Air Conditioning - - 1 00 - -
90012 Bldg. Interior Maintenance & Repair - 1 41 1 ,500 - 1 ,500
90014 Miscellaneous Maintenance 2 61 5 01 - - -
90015 Property Management H. O. A. DUES 1 9,086 3 ,354 3 ,500 5 ,100 5 ,100
TOTAL FACILITY OPERATIONS & MAINTENANCE 1 9,347 4 ,695 5 ,200 5 ,100 6 ,600
FY 2007- 08 FY 2008- 09 FY 2009- 10 FY 2009- 10 FY 2010- 11
ACTUAL ACTUAL AMENDED ESTIMATED ADOPTED
ACCOUNT FACILITY OPERATIONS & MAINTENANCE
90003 Water 3 54 5 38 5 00 2 ,400 2 ,000
90008 Landscaping 1 ,820 1 ,113 1 ,200 1 ,200 1 ,300
90009 Pest Control - - 5 00 - 5 00
90013 Bldg. Exterior Maintenance & Repair - 5 2 5 00 1 00 5 00
90014 Miscellaneous Maintenance 2 69 - - - -
TOTAL FACILITY OPERATIONS & MAINTENANCE 2 ,443 1 ,703 2 ,700 3 ,700 4 ,300
809 VERANO
810 BARK PARK
- 82 -
EXPENDITURE DETAIL
FY 2007- 08 FY 2008- 09 FY 2009- 10 FY 2009- 10 FY 2010- 11
ACTUAL ACTUAL AMENDED ESTIMATED ADOPTED
ACCOUNT FACILITY OPERATIONS & MAINTENANCE
90006 Supplies 3 ,405 - 5 00 - 5 00
Range Improvements
90014 Miscellaneous Maintenance 1 ,404 1 ,093 1 ,200 1 ,200 1 ,200
Portosan Rental
TOTAL FACILITY OPERATIONS & MAINTENANCE 4 ,809 1 ,093 1 ,700 1 ,200 1 ,700
812 GUN RANGE
- 83 -
- 84 -
Recreation Services Department
Recreation Services
Director
Recreation Services
Coordinator
Administrative
Technician II
Recreation
Leaders I, II, III
Facility
Attendants
Financial Trends Analysis
The charts below are based on data in the 10 Year Revenue and Expenditure History as well as
the 5 Year Revenue and Expenditure Projection tables.
REVENUES AND EXPENDITURES
( Includes all Funds, CIP and Debt Service)
$ 0
$ 4
$ 8
$ 12
$ 16
$ 20
$ 24
FY
2009
Act
FY
2010
Est
FY
2011
Adopt
FY
2012
Proj
FY
2013
Proj
FY
2014
Proj
FY
2015
Proj
FY
2016
Proj
Revenue
Expenditures
Millions
Funding Gap
The chart above demonstrates the impact of the national economic crisis on the Town’s
revenue. Without significant changes to current expenditure patterns, the shortfall between
revenues and expenditures will continue to increase, and transfers from reserves will be needed
to make up the difference. The long- term impact of this is shown in the graph below.
TOTAL AMOUNT IN RESERVE
( Comparison of 2009 and 2010 Projections)
$ 0
$ 5
$ 10
$ 15
$ 20
$ 25
$ 30
$ 35
FY
2009
FY
2010
FY
2011
FY
2012
FY
2013
FY
2014
FY
2015
FY
2016
FY
2017
FY
2018
2010 2009
Millions
Hillside Blvd. $ 6 M
Town Hall
Remodel $ 6 M
- 95 -
About Colma
Early settlers arrived in Colma nearly 150 years ago. They built a community at the base of the
San Bruno Mountains with farms, a school and cemeteries.
Neighboring San Francisco passed an ordinance in 1902 prohibiting all interments within its
boundaries. The rapidly growing city looked south to San Mateo County for the land it needed,
and in 1924 this search led to the incorporation of the cemeteries established a quarter of a
century earlier, as the City of Lawndale.
Over the years, businesses and a small residential district grew around the cemeteries. In
1941, the U. S. Postal Officials requested that the name be changed because there was another
city in Southern California named Lawndale. At that time the name was changed to the Town
of Colma. The following charts are based on information collected from the 2000 Census.
Population History
0
200
400
600
800
1,000
1,200
1,400
1930 1940 1950 1960 1970 1980 1990 2000
Year
Comparison of Median Incomes, 2000 Census
$ 0 $ 20,000 $ 40,000 $ 60,000 $ 80,000 $ 100,000
United States
California
San Mateo County
Colma
Median Household Income Per Capita Income
- 107 -
Population Characteristics
Racial and Gender Composition
Total Percent
Caucasian 576 48.4%
Black or African American 17 1.4%%
American Indian and Alaska Native 0 0%
Asian 282 23.7%
Native Hawaiian and Other Pacific Islander 3 0.3%
Some other race 232 19.5%
More than one race 81 6.7%
Total 1191 100%
Hispanic or Latino ( of any race) 523 43.9%
Population by Gender
47%
53%
Male
Female
Employment by Occupation
Farming, Fishing, Service, 19%
and Forestry, 1%
Construction,
Extraction and
Maintenance, 10%
Production,
Transportation and
Moving, 17%
Management,
Professional, and
Related, 19%
Sales and Office,
34%
- 108 -
2009 Sales Tax Comparison1
1 From the Hdl Companies.
Town of Colma
Food and Drugs,
1.67%
Fuel and Service
Stations, 0.05%
Business and
Industry, 0.96%
Building and
Construction,
17.55%
General
Consumer
Goods, 41.22%
Restaurants and
Hotels, 2.62%
Autos and
Transportation,
35.93%
Statewide
Food and Drugs,
7.20%
Business and
Industry, 16.82%
Fuel and Service
Stations, 11.19%
General Consumer
Goods, 28.48%
Autos and
Transportation,
14.28%
Restaurants and
Building and Hotels, 13.41%
Construction,
8.62%
- 109 -
Colma Major Employers
** based on currently issued business licenses as of 4/ 22/ 2010
Business Name # of Employees Business Type
Lucky Chances 638
Cardroom with
Restaurant, Coffee Shop,
Bar and Gift Shop
Target 380 Retail
Home Depot 204 Retail
Home Depot Pro 172 Retail
Kohls 158 Retail
Best Buy Stores, LP 155 Retail
Serramonte Ford 125 Automobile Dealership
Lexus of Serramonte 80 Automobile Dealership
Honda of Serramonte 75 Automobile Dealership
Cypress Lawn 68 Cemetery
Nordstrom, Inc. 67 Retail
Stewart Chevrolet &
Cadillac 63 Automobile Dealership
- 110 -
Appropriation Limit
Article XIIIB of the California State Constitution, which became effective in FY 1979- 80, and
which was modified ( by Proposition 111) in November, 1989, set an appropriation limit for
governmental agencies. Using the appropriations of FY 1978- 79 as the base year, the limit is
modified by the change in the composite consumer price index, population and the value of
commercial property development within the Town limits during each fiscal year. Article XIIIB
also sets the guidelines as to what can be included in the appropriation limit. The Town has
remained well below the appropriation limit. It is unlikely the limit will apply any time soon.
Appropriation Limit Calculation FY 2010- 11
Per Capita Personal Income - 2.54 (- 2.54+ 100/ 100 = 0.9746)
Population Change 0.92 ( 0.92 + 100/ 100 = 1.0092)
Prior Year Appropriation Limit ( 2010) $ 36,435,836.11
Calculation of factor for FY 2010- 11 0.9746 X 1.0092 = 0.9836
Appropriation Limit FY 2010- 11 $ 36,435,836.11 X 0.9836 = $ 35,838,288.40
Appropriation Limit History
0
5
10
15
20
25
30
35
40
FY
2003
FY
2004
FY
2005
FY
2006
FY
2007
FY
2008
FY
2009
FY
2010
FY
2011
Appropriation Limit Revenues Subject to Appropriation Limit
- 111 -
Budget Process
The Town’s fiscal year starts on July 1st and
ends on June 30th. The Town uses the
modified accrual basis of accounting for
budgetary purposes, which is in compliance
with Generally Accepted Accounting
Principles.
During the year, the Finance Department
works with the operating department
directors to address funding issues and
monitor expenditures. Charges are posted
to the department incurring the expense;
the Town has no Internal Service Funds
which other cities typically use to allocate
overhead costs to enterprise funds. The
Town’s funds are governmental in nature.
In January and February, City Council meets
with the City Manager to review and update
the Strategic Plan. Staff prepares a Mid-
Year Budget Review and presents it to the
Council and the public at the regular City
Council Meeting.
Budget instructions are prepared and issued
to the departments. The instructions outline
the general assumptions in the budget and
provide direction to the directors in terms of
financial goals to be met. Also at this time
the letters to non- profits are distributed.
During March and April, the City Manager
meets with the Department Directors to
review their proposals and make changes as
needed. Staff presents the Proposed Budget
to the City Council for review and discussion
at their May meeting. The budget is
available for public review several days prior
to the May meeting. Changes are made and
the document is presented again to the
Council for additional discussion during a
public hearing held at the June meeting. At
the conclusion of the public hearing, the
Council takes action on the budget.
BUDGET CALENDAR
July 1  Start of new Fiscal Year
 Budget monitoring starts and
continues throughout the year.
The Finance Department works
with Department Directors to
address funding issues and
monitor expenditures.
January &
February
 Update Strategic Plan
 Mid- Year Budget Review is
presented to the City Council
 Budget instructions are
prepared and issued to
departments.
 Letters to non- profits are
distributed.
March &
April
City Manager meets with
Department Directors to review
their Operating and Capital
Improvement Budget proposals
and make changes as needed.
May City Manager's Proposed Budget
( Operating and Capital
Improvement) is made available
to the public and presented to
the City Council at a study
session.
June The Proposed Budget is revised
based on comments received at
the study session. A public
hearing is held and at the
conclusion the Council takes
action on the budget.
- 112 -
Budget and Financial Policies
The Town of Colma’s budget and financial policies are the basic guidelines for the
management of the Town’s fiscal operations. The polici