CITY OF MONTE SERENO
2009- 2010 BUDGET
2009- 2010 BUDGET
TABLE OF CONTENTS
Budget Narrative
a. Reserve Fund Page 1
b. Budget Revenue Page 2
c. Budget Expenditures Page 5
Budget Schedules Page 12
Appendix
d. Resolution 3359, Adopting budget
1
Reserve funds
Fiscal Year 2009- 2010
SUMMARY
The General Fund Reserve balance as of March 31, 2009 was $ 5,472,081. The General
Fund Reserve is comprised of the following designations. Undesignated Reserve
$ 1,272,081, Economic Fluctuation Reserve $ 3,500,000, Capital Improvement Program
Reserve $ 500,000 and Property Improvement Reserve $ 200,000. The total amount in the
General Fund reserve is the equivalent to over two years of City operating costs. This
indicates that the City is in sound financial condition.
The total reserve balance including the General Fund, restricted Gas Tax accounts, and
restricted special districts as of March 31, 2009 was $ 5,649,134. These assets are invested
in the State of California, Local Agency Investment Fund ( LAIF). In the 2009- 10 fiscal
year it is estimated that the invested reserve funds will generate $ 175,000 of interest
income. For the fiscal year 2008- 09 year end, staff projects a $ 92,000 contribution to the
General fund unappropriated reserve balance.
It should also be noted that the 2009- 10 fiscal year budget will require a $ 95,181 transfer
from the Economic Fluctuation Reserve designation to offset the State’s “ borrowing” of
property tax monies, which will be repaid to the City with interest, within three years.
2
Budget Revenues
Fiscal Year 2009- 2010
GENERAL FUND UNRESTRICTED REVENUE
SUMMARY
For the 2009- 10 fiscal year, total operating revenue is recommended at $ 2,121,633, which
amounts to a decrease of 7% from the current year end projections. The major budget
categories are described below.
A. Property Tax: $ 881,000 The amount for FY 2009- 10 is estimated at a 11% decrease
over the current year end projection. These amounts are determined based upon estimates
received from the County Controllers office along with the revenue from both the VLF
backfill exchange for property taxes and Tax Equity Allocation. This amount also allows
for the State’s proposal to “ borrow” 8% or $ 90,000 of the City’s property tax monies, this
amount plus interest must be repaid to the City within three years.
B. Real Property Transfer Tax: $ 40,000 The real property transfer tax revenue bears a
direct relationship to the amount of real estate sales activity occurring in the City.
C. Licenses and Permits: $ 506,100 Business license fee projections are adjusted based
upon current year actual receipts, this amount is highly dependent upon the volume of
construction activity occurring in the City. Building permit activities are projected at a
10% decrease from the current year end estimate. Zoning fee revenues are expected to
remain stable.
D. Franchise Tax: $ 187,000 The total franchise tax revenue is projected to remain
essentially the same as current year end projection. All franchise fees projections are
based upon current year receipts.
E. Miscellaneous Revenue: $ 36,852 The total miscellaneous revenue is budgeted at a
42% decrease from the 2008- 09 receipts. This decrease is attributed solely to the
anticipated State’s budget elimination of the COPS grant allocation of ($ 100,000).
The AB 939 ( recycling incentive) revenue is expected to remain approximately the same
as current year end projection. The abandoned vehicle program revenue is projected
based upon actual receipts in 2008- 09. The insurance refund varies year- to- year and is
influenced by claim experience. The microfilm fee is a surcharge upon building permits,
the proceeds of which must be used to digitize building and planning records into
computer disk storage. Reimbursement for publications is budgeted based on current year
collection experience. Debt collection is an account to allow for monies owed to the City
to be accounted for separately.
3
F. State Subventions: $ 17,000 This budget amount is a 46% reduction from fiscal year
2008- 09 year end projection. This reduction is attributed solely to the miscellaneous state
funds for the Beverage Recycling Grant monies received current fiscal year but not
expected in FY 2009/ 10. State sales and use tax, distributed on a per capita basis, is
budgeted at the same level as the current year end projection. The Vehicle License Fee
( VLF) amount has been adjusted to reflect the Governor’s budget of a permanent
reduction of the VLF rate from 2% to .0.65% ( its current effective rate).
G. Interest Earnings: $ 175,000 The interest earned is a direct result of the City’s
unappropriated General Fund balance in LAIF and the local money market account. The
LAIF interest rate has dropped from 3.4% in April 2008 to 1.6% for April 2009.
RESTRICTED REVENUE
A. Law Enforcement Tax: $ 183,150 This amount represents the current Police Tax
Assessment of $ 150 per parcel. The City’s cost for law enforcement services is $ 500,228
( including Cal I. D & Equipment.). The net expenditure from the General Fund in the
amount of $ 317,078 is needed to support this service.
B. Road Impact Fees: $ 100,000 This fee bears a direct relationship with the building
activity in the City. These collected fees are use to maintain City streets worn or damaged
from construction activity.
C. Traffic Safety: $ 4,000 The amount recommended is based upon current year
estimated receipts in traffic fine revenue.
D. State Gas Tax: $ 60,000 The gas tax revenue accounts annual receipts are budgeted
to stay the same as the current year end projection. State Gas Tax Reserve Transfer and
Interest Income: Interest earned on the Gas Tax reserve balance is projected at $ 5,000.
The interest earnings, road impact fees and ARRA funds will make up the difference
between the annual State gas tax revenue received and the cost of the recommended street
projects.
E. Storm Drain Fees: $ 62,485 Storm drain fee revenue is derived from several sources.
The City collects a storm drain development fee on new construction that is estimated at
$ 1,200 per parcel. The Nonpoint Source Program leases the City Hall annex building
from the City. West Valley Sanitation District reimburses the City for the cost of storm
drain maintenance. Storm Drain Reserve Transfer $ 50,000 to cover the costs of the
Bicknell Road storm drain project as per the City Engineers proposals.
4
SPECIAL DISTRICTS/ FUNDS
A. Post Office: $ 36,000 The Post Office is operated under contract with the U. S. Postal
Service.
B. Loma Serena Lighting District: $ 1,720 The budgeted amount is based upon
estimates received from the County Controllers office.
C. Rose/ Andrews Lighting District: $ 1,215 The budgeted amount is based upon the
annual levy set by the City Engineer.
5
Budget Expenditures
Fiscal Year 2009- 2010
GENERAL OPERATING BUDGET
SUMMARY
The General Operating Budget represents all of the operating expenditures for City
services. The fiscal year 2009- 10 total operating expenses are proposed to decrease by 7%
from FY 2008- 09 year end estimates. The total budget proposed for fiscal year 2009- 10 is
$ 2,121,633 including law enforcement services.
Each operating budget account is described in the following discussion. The numbers in
the left margin correspond to the account numbers contained in the budget schedules.
A. CITY ATTORNEY
The City Attorney operating unit is recommended to decrease from the FY 2008- 2009
year end projections to $ 79,278.
425 - Retainer: $ 58,278 This amount is budgeted including a 2% COLA increase over the
current fiscal year.
427 - Code Enforcement/ Litigation: $ 20,000 This budgeted amount is used for
litigation activity.
428 - Special Projects: $ 0 There are no special project services anticipated.
435 - Meetings & Travel: $ 1,000 This expense is allocated for the annual League of
California Cities City Attorney conference.
B. CITY AUDIT
The total is recommended at $ 27,500 in FY 2009- 10.
470 - Audit: $ 24,000 Recommended budgeted amount for independent audit services
provided by the City’s Auditor. The amount also provides for the legally required Annual
State Controllers Report preparation.
472 - Accounting Assistance: $ 0.
480 - Miscellaneous: $ 2,000 This amount is recommended to pay the cost of various
bank fees including new check processing fees and credit card activity.
6
472 - Gas Tax Audit: $ 1,500 Recommended for the costs of State review and audit of
Gas Tax accounting records.
C. GENERAL GOVERNMENT
The total recommended for general government services and supplies is $ 278,872. This
amount includes the Civic Facility Master Plan Phase II expense ($ 50,000) and the
Councilmember compensation expense ($ 20,000) scheduled for Fiscal Year 2009- 10.
505 - Council Travel, Meetings and Protocol: $ 25,000 Recommended at the same level
as the current fiscal year to allow for various City Council and Commission activities.
508 – Councilmember compensation: $ 20,000 is budgeted to cover the newly approved
City Councilmember compensation benefit.
510 - Council Self Paid Benefit: $ 11,652 this amount represents no cost to the City and
allows Councilmembers to purchase health insurance through the City’s programs at the
Councilmember’s expense. The revenue to cover this cost is shown in revenue account 01-
289.
515 - Council Memberships: $ 7,300 This account is used to pay the City’s membership
in the Association of Bay Area Governments ( ABAG), the League of California Cities
( LCC), and the Santa Clara County Cities Association ( SCCCA).
520 - Elections: $ 0 There are no elections scheduled in FY 2009- 10.
521 – Municipal Code Revisions: $ 2,000 This a nominal amount to cover the
codification of municipal code changes during the fiscal year.
522 - Environmental Services: $ 12,700 This account is used to pay the cost of resident’s
participation in the Household Hazardous Waste ( HHW) Program operated by Santa Clara
County. Currently this program is used by only 6% of the Monte Sereno households. This
budget amount also accounts for the expenses for the West Valley Solid Waste
Management Program.
535 - Professional Services: $ 59,000 This budgeted amount allows for the Master Plan
Phase II ($ 50,000), the IT consultant and other various professional consultants.
540- Insurance: $ 58,000 The budget amount is recommended based upon actuarial
estimates provided by the insurance authority and covers the cost of fire, casualty, and
liability insurance coverage.
545 – Code Enforcement: $ 30,000 This account provides for code enforcement contract
services.
550 - Community Assistance: $ 15,000 This anticipates City provided support to the
Housing Trust of Santa Clara County ($ 7,500), Los Gatos Community Concert
Association ($ 1,000), A Place for Teens ($ 2,000), Joint Venture Silicon Valley ($ 1,000),
United Way 2- 1- 1- program ($ 1,000) and the community garage sale ($ 1,400). The
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amount recommended would allow for continuing funding of those programs and the
opportunity to honor new requests that arise during the year.
555 - Emergency Services: $ 8,000 This amount is budgeted to cover the costs of the
City’s share of the Radio Interoperability Project. This countywide project will link law
enforcement CAD to CAD systems, establish the Silicon Valley Regional Communication
System ( SVRCS), E- Comm- microwave network connecting dispatch centers county- wide
and Data Interoperability Project- RMS, which will link local law enforcement records
managements systems to allow exchange of public safety information between network
participants .
565 - Legal Ads: $ 400 This account is used to pay the publication costs of all legal
advertising and recording fees.
570 - General Plan Revision: $ 0 The general plan revision was completed in the current
fiscal year.
575 - Miscellaneous: $ 500 This account is used to refund fees approved by the City
Council.
576 - Sales Tax: $ 100 This account is used to pay sales tax to the State of California on
the amount collected for reproducing documents.
585 - Animal Control: $ 29,220 Animal control, animal shelter and licensing services are
provided to the City under the Silicon Valley Animal Control Authority. The amount
recommended for 2009- 10 is consistent with the Joint Powers Agreement for operating
expenses.
D. PERSONNEL
Overall, personnel costs have increased by 3% over current year end projections. The
proposed budget allows for a 2% COLA and appropriate step increases within the
approved ranges as authorized by the City Manager.
605 - Regular Full- time Employees: $ 630,303 The budgeted amount is recommended to
cover the costs of employee salaries.
610 - Overtime: $ 0 No amount for overtime is recommended based upon the practice of
requiring employees to take compensatory leave in lieu of payment.
615 - Part- time Employees: $ 26,255 The amount recommended provides for the
continuation of the part- time administrative clerk and allows for a 2% COLA increase.
620 – Long Term Disability: $ 8,000 The amount recommended provides for long term
disability insurance for all permanent full- time employees.
625 & 627 - Retirement: $ 129,054 The Public Employees Retirement System sets the
City’s rate based upon an actuarial study.
630 - Health; Account 635 - Dental; Account 660 - Deferred Compensation; and
Account 665 - Benefits Allowance: $ 78,599 The sum of these four accounts represents
8
the total approved for employee health insurance and optional benefits. The amount
included in each account represents a forecast of the election to be made by each
employee for use of the benefits. Insurance costs are expected to continue to increase for
fiscal year 2009- 10.
642 - Workers Compensation: $ 17,674 The workers compensation rate is recommended
based upon the insurance carrier's actuarial study.
645 - Social Security $ 44,308 and Account 647 - Medicare: $ 10,362 Both of these
accounts fund mandatory payment based upon percentage formulas defined by the Federal
government.
655 - Tuition Reimbursement: $ 0 Most training and improvement courses are covered
under line item # 01- 770 Training.
E. ADMINISTRATION
The Administration expenses for services and supplies is budgeted at $ 238,000.
705 - Office Utilities: $ 7,100 This amount is based upon continuation of current services.
710 - Office Supplies: $ 8,000 This account is used to purchase all consumable supplies
and small equipment items. The largest single expense category is for paper products.
711 - Postage: $ 7,000 This is an account established to better track all postage expenses.
715 - Office Equipment Maintenance: $ 6,500 Maintenance of the copier machine and
phone system, the annual maintenance of the computer storage of City permits and other
records and the annual maintenance on the City Hall alarm system. This account is also
used for repair of all other office equipment such as the computer printer and fax machine.
720 - Communications: $ 8,200 Telephone charges, Internet access charges, alarm
monitoring charges, and cell phone charges are paid from this account.
725 - Reproduction and Printing: $ 15,000. This account is used to pay the production
costs of the City newsletter, reproduction costs of plans, and the printing of forms.
740 - Meetings, Travel and Mileage Reimbursement: $ 19,000. This account is used to
compensate employees for use of their private vehicles for City business and to pay the
costs of meeting attendance.
745 - Publications, Books and Memberships: $ 6,200 This account is recommended to
decrease slightly from the current year end estimate. It is also used to purchase updates to
the State Code volumes used by staff. The amount also covers the expense of
memberships in professional organizations such as the International Conference of
Building Officials. Other memberships include the Santa Clara County City Manager’s
Association, International Institute of City Clerks, the City Clerk’s Association of
California and the American Planning Association.
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765 - Contract Services: $ 150,000 This account is utilized to provide engineering
services for structural plan checks of building plans, and for the contract City Engineer.
The amount budgeted and the need for contract services is directly correlated to
construction activity. The budgeted amount is based upon the existing volume of
construction activity this current fiscal year. All costs for engineering plan checks are
directly passed on to the applicants. Refer to the plan check and building permit account
# 01- 236. ( This revenue account includes revenues received from applicants for
engineering plan checks).
770 - Training: $ 6,000 The recommended amount is unchanged from the current fiscal
year end projections for employee training. This account is used to pay for conference
registration and course fees. Each staff person attends at least one professional training
course during the year.
999 - City Manager Revolving Account: $ 5,000 The amount recommended is the same
as the current fiscal year and is used at the discretion of the City Manager.
F. EQUIPMENT AND IMPROVEMENTS
805 - Office: $ 5,000 This budget recommendation allows for the replacement of office
furniture and equipment.
810 - Field: $ 200 Miscellaneous field supplies.
811 – Computer/ Software: $ 7,000 This budget amount will cover the costs of all
necessary computer equipment and accessories including software updates.
815 - Building: $ 5,000 This budget item allows for miscellaneous building and security
improvements.
LAW ENFORCEMENT BUDGET
The amount recommended for contract police services, $ 471,128, represents a $ 24,562
increase ( 5.5%) over the current year. The payment to the County of Santa Clara for jail
booking charges and the automated CAL- ID system is recommended at the same level as
the current fiscal year, in the amount of $ 4,100. This budget also allows for the purchase
of a license plate reader for the LGMS Police Department ($ 25,000)
The total amount for Law Enforcement Services including CAL- ID and equipment is
$ 500,228 which will require a $ 317,078 contribution from the general fund. No change to
the current level of service is recommended.
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CAPITAL IMPROVEMENT BUDGET
A. FACILITIES MAINTENANCE
The two accounts which are used for City Hall buildings and grounds maintenance, repair
and construction are grouped together.
860 - Buildings and Grounds Maintenance: $ 16,000 This account is used to pay the
costs of janitorial service for the City Hall buildings and carpet and floor cleaning as well
as the grounds landscaping maintenance. Also included is an amount for emergency repair
or service such as plumbing or pest control.
920 - Building and Grounds Construction: $ 20,000 This amount will be used to make
various improvements to City Hall and includes replacement of the HVAC system in the
annex building.
B. MAINTENANCE
845 - Street Maintenance: $ 150,000 This budget amount allows for street maintenance
work deemed necessary by the City Engineers and miscellaneous and unanticipated street
repairs ( i. e. pot holes and other road damage).
850 - Storm Drain Maintenance: $ 3,000 This amount allows for annual and emergency
maintenance to the storm drains.
865 - Street Sweeping: $ 5,528 This amount is budgeted at the same level as FY 2008- 09
and allows for the continuation of all City streets being swept, quarterly.
870 - Traffic Safety: $ 20,000 The cost for street lighting on Winchester Blvd.,
Saratoga- Los Gatos Road, and one light on Daves Avenue total an estimated $ 3,000. Also
included in this account are routine replacement of street name signs and repainting of
worn pavement markings. $ 10,000 for any traffic safety improvements deemed necessary.
875 - Congestion Management: $ 2,070 Under terms of State law each county must have
a traffic congestion management planning agency. City participation is necessary to
maintain eligibility for certain gas tax revenues. The $ 2,070 expenditure recommendation
represents the City’s designated share of costs for participation in the Santa Clara County
Congestion Management agency.
C. CONSTRUCTION
901- Road Project Engineering and Design $ 60,000 is budgeted for projected
engineering services per City Engineers proposal.
905 – Road Project: $ 190,000 Daves Avenue improvements per the City Engineers
proposal. This expense is partially offset with ARRA Revenues.
910 - Storm Drains: $ 50,000 Bicknell Road covert storm drain construction projects per
the City Engineers proposal.
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915 - Traffic Safety: $ 0.
SPECIAL DISTRICT AND ENTERPRISE FUNDS
A. POST OFFICE CONTRACT STATION
Monte Sereno is one of only two cities in the greater Bay Area to operate a Post Office
contract station within the City Hall, utilizing City staff. The Post Office operation is
intended to be self- funding; the US Postal Service contract pays the City a flat rate
revenue to cover the following expenses.
580 - Post Office Expenses: $ 4,000 The amount for Post Office operating expenses such
as postage meter rental and supplies based on the current expenses.
606 - Payroll: $ 19,178 The Post Office is staffed with one part- time Postal Clerk
position. The amount recommended in this account will cover employee salary and the
same salary adjustment recommended for other hourly employees.
615 - Payroll seasonal: $ 0 This position will be filled with the existing City staff when
assistance is necessary.
626 - PERS: $ 3,770 The amount budgeted for the retirement system is based upon rates
established by the Public Employees Retirement System.
646 & 648 - Medicare and Social Security: $ 1,469 The amounts recommended for
Medicare and Social Security are defined by federal law.
B. LOMA SERENA LIGHTING DISTRICT
935 - The amount of $ 2,100 is budgeted at the same level as the current fiscal year end
estimate to pay the electric charges for the operation of street lights within the district
boundaries.
C. ROSE/ ANDREWS LIGHTING DISTRICT
945 - $ 1,200 No change is recommended in the amount budgeted to pay the electric
charges for the operation of street lights within the district boundaries and the
administrative charges for complying with state law in establishing the annual fee.
CITY OF MONTE SERENO
2009/ 2010 FISCAL YEAR BUDGET
2008/ 09
OPERATING BUDGET 2006/ 07 2007/ 08 2008/ 09 Year End 2009/ 10
Actual Actual Budget Projection Budget
REVENUES
Property Tax 1,007,344 1,058,899 981,000 993,000 881,000
Real Property Trans. 51,312 56,584 50,000 35,000 40,000
License and Permits 591,554 589,349 521,000 581,300 506,100
Franchise Tax 149,314 183,767 180,000 185,973 187,000
Miscellaneous 160,884 146,601 45,904 87,569 36,852
State Collected Tax 49,206 36,123 30,100 37,000 17,000
Law Enforce. Tax ( Rstrt) 181,243 181,320 183,150 183,150 183,500
Interest from the Gen Fund Reserve 259,811 239,153 250,000 175,000 175,000
Transfer from E. F. Reserve 0 0 0 0 95,181
TOTALS 2,450,668 2,491,796 2,241,154 2,277,992 2,121,633
EXPENSES
City Attorney 96,077 96,390 103,136 88,136 79,278
City Audit 22,819 24,093 27,000 27,200 27,500
General Government 302,209 361,252 232,904 335,998 278,872
Personnel 729,722 869,447 932,245 918,844 944,555
Administrative 302,373 368,936 258,100 316,367 238,000
Equipment & Building Maintenance 66,169 95,884 51,200 48,734 53,200
Police Services 386,908 416,920 465,161 450,146 500,228
SUBTOTAL OPERATING EXPENSES 1,906,277 2,232,922 2,069,746 2,185,425 2,121,633
Add into General Fund Reserve 544,391 258,874 171,408 92,567 0
TOTALS 2,450,668 2,491,796 2,241,154 2,277,992 2,121,633
2008/ 09
CAPITAL BUDGET 2006/ 07 2007/ 08 2008/ 09 Year End 2009/ 10
Actual Actual Budget Projection Budget
REVENUES
Traffic Safety+ Road Impact fees 18,679 441,395 295,000 316,000 194,000
Gas Tax + Interest + Transfer 111,139 82,209 75,000 65,000 150,000
Storm Drain + Transfer 20,687 18,358 16,485 23,485 62,485
Special Districts 39,111 39,132 38,995 39,235 38,935
TOTALS 189,616 581,094 425,480 443,720 445,420
EXPENSES
Maintenance 40,490 479,420 188,528 167,900 180,598
Construction 40,800 8,274 150,000 180,850 210,000
Special Districts 28,139 39,682 31,314 30,207 31,717
SUBTOTAL 109,429 527,376 369,842 378,957 422,315
Interest allocation to Restrict Fund 80,187 53,718 55,638 64,763 23,105
TOTALS 189,616 581,094 425,480 443,720 445,420
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CITY OF MONTE SERENO
2009/ 2010 FISCAL YEAR BUDGET
REVENUE SUMMARY 2008/ 09
2006/ 07 2007/ 08 2008/ 09 Year End 2009/ 10
Actual Actual Budget Projection Budget
I. Unrestricted Revenue and Interest 2,269,425 2,310,476 2,058,004 2,094,842 1,842,952
ll. Restricted Revenue and Interest 331,748 723,282 569,635 587,635 454,985
lll. Special District Funds Revenue 39,111 39,132 38,995 39,235 38,935
IV. Transfer from Restricted Reserve 0 0 0 0 135,000
V. Transfer from Economic Fluctuation Reserve 0 0 0 0 95,181
SUBTOTAL 2,640,284 3,072,890 2,666,634 2,721,712 2,567,053
Deduct Alloc. to " Reserve" 624,578 312,592 227,046 157,330 23,105
TOTAL REVENUE AVAIL. 2,015,706 2,760,298 2,439,588 2,564,382 2,543,948
2008/ 09
2006/ 07 2007/ 08 2008/ 09 Year End 2009/ 10
EXPENDITURE SUMMARY Actual Actual Budget Projection Budget
I. Operating 1,906,277 2,232,922 2,069,746 2,185,425 2,121,633
ll. Addition to General Fund Reserve 544,391 258,874 171,408 92,567 0
III. Capital Improvements 81,290 487,694 338,528 348,750 390,598
IV. Special Districts 28,139 39,682 31,314 30,207 31,717
V. Addition to Restricted Fund Reserve 80,187 53,718 55,638 64,763 23,105
TOTAL 2,640,284 3,072,890 2,666,634 2,721,712 2,567,053
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CITY OF MONTE SERENO
2009/ 2010 FISCAL YEAR BUDGET
I. GENERAL UNRESTRICTED 2008/ 09
FUND 2006/ 07 2007/ 08 2008/ 09 Year End 2009/ 10
ACCT Actual Actual Budget Projection Budget
A. Property Tax
Secured 01- 202 913,993 964,753 900,000 919,000 811,000
Unsecured 01- 204 53,687 52,838 53,000 56,000 52,000
Homeowners Exemption 01- 210 5,648 5,533 3,000 3,000 3,000
Supplemental Prop Tax/ SB813 01- 214 34,016 35,775 25,000 15,000 15,000
TOTAL 1,007,344 1,058,899 981,000 993,000 881,000
B. Real Prop Trans 01- 222 51,312 56,584 50,000 35,000 40,000
C. License & Permits
Business Lic. 01- 232 43,917 46,920 42,000 44,000 39,000
Construction Tax 01- 234 33,759 30,900 30,000 40,000 36,000
Construction Permits 01- 236 401,972 375,727 350,000 350,000 315,000
Grading Permits 01- 237 24,366 36,150 20,000 43,000 38,700
Subdivision Fee 01- 240 0 0 0 18,300 0
Zoning Fees 01- 242 80,760 89,823 72,000 80,000 72,000
Encroachments 01- 244 6,780 9,829 7,000 6,000 5,400
TOTAL 591,554 589,349 521,000 581,300 506,100
D. Franchise Tax
Gas 01- 262 16,752 14,780 15,000 17,284 17,000
Electricity 01- 263 38,146 37,986 37,000 41,068 41,000
Water 01- 264 15,199 16,011 16,000 16,621 16,000
Solid Waste/ Recycle 01- 266 44,849 77,963 82,000 80,000 82,000
Cable TV 01- 268 34,368 37,027 30,000 31,000 31,000
TOTAL 149,314 183,767 180,000 185,973 187,000
Interest- General Fund 01- 282 259,811 239,153 250,000 175,000 175,000
E. MMiscellaneous
Merchant Credit service fee 01- 286 0 0 1,000 600 600
AB939 ( recycle incentive) 01- 287 10,480 1,348 2,000 1,300 1,300
AVASA Abandoned Vehicle 01- 288 1,530 2,172 2,000 1,500 1,500
Council self paid benefit 01- 289 11,200 11,304 11,604 11,604 11,652
Insurance rebates 01- 290 4,852 4,959 5,000 9,000 6,000
Microfilm Fee 01- 291 6,905 6,722 6,000 5,500 5,000
Miscellaneous 01- 292 112,191 103,176 4,000 50,165 2,000
Alarm Soundings 01- 293 75 3,150 3,500 2,000 2,000
Reimb. Publication 01- 294 1,051 719 800 1,000 800
Debt Collection 01- 295 12,600 13,051 10,000 5,500 6,000
TOTAL 160,884 146,601 45,904 87,569 36,852
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CITY OF MONTE SERENO
2009/ 2010 FISCAL YEAR BUDGET
2008/ 09
FUND 2006/ 07 2007/ 08 2008/ 09 Year End 2009/ 10
( CONT.) ACCT Actual Actual Budget Projection Budget
I. GENERAL UNRESTRICTED
F. State Subventions
Sales/ Use Tax incl. 1/ 2% 01- 296 19,251 15,918 15,000 7,000 7,000
Motor Vehicle Lic fees 01- 300 21,620 15,205 15,000 10,000 10,000
Off Highway 01- 301 0 0 100 0 0
Miscellaneous State/ County 01- 305 8,335 5,000 0 20,000 0
TOTAL 49,206 36,123 30,100 37,000 17,000
GENRL. UNRESTR. TOTAL 2,269,425 2,310,476 2,058,004 2,094,842 1,842,952
II. RESTRICTED REVENUES
A. Law Enforcement Tax 03- 316 181,243 181,320 183,150 183,150 183,500
TOTAL 181,243 181,320 183,150 183,150 183,500
B. Road Impact Fees 01- 246 12,240 35,941 90,000 112,000 100,000
TOTAL 12,240 35,941 90,000 112,000 100,000
C. Traffic Safety Bails & Fines 05- 322 3,679 5,454 5,000 4,000 4,000
Misc Traffic Safety( ARRA) 05- 323 15,000 400,000 0 0 90,000
Traffic safety transfer 05- 025 0 0 200,000 200,000 0
TOTAL 18,679 405,454 205,000 204,000 94,000
D. Gas Tax Revenue
Gas Tax 2107/ 2106/ 2105 12- 328 95,692 68,476 65,000 60,000 60,000
Gas Tax Eng 15- 330 0 0 0 0 0
Gas Tax Interest 12- 332 15,447 13,733 10,000 5,000 5,000
Gas Tax Reserve Transfer 12- 025 0 0 0 0 85,000
TOTAL 111,139 82,209 75,000 65,000 150,000
E. Storm Drain
Storm Drain Devel. Fees 25- 352 6,806 5,664 3,000 16,000 5,000
Nonpoint Source Prog Rent 25- 353 4,830 4,485 4,485 4,485 4,485
Drain maintenance reimbursement 25- 354 9,051 8,209 9,000 3,000 3,000
Storm Drain Fund Transfer 25- 025 0 0 0 0 50,000
TOTAL 20,687 18,358 16,485 23,485 62,485
RESTRICTED FUNDS TOTAL 331,748 723,282 569,635 587,635 589,985
15
CITY OF MONTE SERENO
2009/ 2010 FISCAL YEAR BUDGET
2008/ 09
FUND 2006/ 07 2007/ 08 2008/ 09 Year End 2009/ 10
ACCT Actual Actual Budget Projection Budget
III. SPECIAL DISTRICT/ FUNDS
A. Post Office
Post Office Revenue 06- 270 36,000 36,000 36,000 36,000 36,000
SUBTOTAL 36,000 36,000 36,000 36,000 36,000
B. Loma Serena
Secured 40- 366 1,687 1,715 1,500 1,800 1,500
Unsecured 40- 368 135 132 200 150 150
Homeowners Exempt 40- 370 0 0 0 0 0
BIPTR/ SB813 40- 378 87 82 80 70 70
SUBTOTAL 1,909 1,929 1,780 2,020 1,720
C. Rose/ Andrews Lighting
Secured 50- 402 1,202 1,203 1,215 1,215 1,215
Delinquent 50- 405 0 0 0 0 0
SUBTOTAL 1,202 1,203 1,215 1,215 1,215
SPEC DIST FUNDS TOTAL 39,111 39,132 38,995 39,235 38,935
16
CITY OF MONTE SERENO
2009/ 2010 FISCAL YEAR BUDGET
2008/ 09
I. GENERAL OPERATING FUND 2006/ 07 2007/ 08 2008/ 09 Year End 2009/ 10
Budget ACCT Actual Actual Budget Projection Budget
A. City Attorney
Retainer 01- 425 55,418 57,135 57,136 57,136 58,278
Code Enforce/ Litigation 01- 427 40,659 39,255 45,000 30,000 20,000
Special Projects 01- 428 0 0 0 0
Mtg, Trv, Prot. 01- 435 0 0 1,000 1,000 1,000
TOTAL 96,077 96,390 103,136 88,136 79,278
B. City Audit
Audit 01- 470 19,612 20,500 24,000 24,000 24,000
Accounting Asst. 01- 472 0 0 0 0 0
Gas Tax Audit 12- 472 2,393 1,693 1,500 1,500 1,500
Miscellaneous 01- 480 814 1,900 1,500 1,700 2,000
TOTAL 22,819 24,093 27,000 27,200 27,500
C. General Government
Council Trvl, Mtgs. & Protocol 01- 505 25,997 22,513 25,000 25,000 25,000
Council compensation 01- 508 0 0 0 0 20,000
Council self paid benefits 01- 510 10,488 9,478 11,604 11,604 11,652
Council Membership 01- 515 6,852 7,239 7,300 7,300 7,300
Elections 01- 520 9,843 0 10,000 5,000 0
City Code Revisions/ Updates 01- 521 1,033 1,904 2,000 1,800 2,000
Environmental Svcs 01- 522 7,027 9,980 9,000 12,700 12,700
Professional Services 01- 535 5,045 9,875 21,500 60,000 59,000
Insurance 01- 540 50,483 51,536 52,000 50,940 58,000
Code Enforcement 01- 545 42,834 30,343 30,000 27,000 30,000
Community Assist. 01- 550 7,834 8,600 15,000 13,000 15,000
Emergency Svcs 01- 555 545 504 8,500 27,499 8,000
Newspaper Ads/ Recorder fees 01- 565 887 288 400 400 400
General Plan Revise 01- 570 57 80,657 5,000 7,100 0
Misc/ Refunds 01- 575 105,929 100,179 500 58,000 500
Sales Tax 01- 576 84 82 100 55 100
Animal Control 01- 585 27,271 28,074 35,000 28,600 29,220
TOTAL 302,209 361,252 232,904 335,998 278,872
17
CITY OF MONTE SERENO
2009/ 2010 FISCAL YEAR BUDGET
2008/ 09
FUND 2006/ 07 2007/ 08 2008/ 09 Year End 2009/ 10
ACCT Actual Actual Budget Projection Budget
D. Personnel
Reg Full Time 01- 605 479,731 569,888 611,927 611,927 630,303
Overtime 01- 610 0 0 0 0 0
Part Time 01- 615 27,539 25,168 23,827 24,600 26,255
Ltdi Lif Ins 01- 620 6,444 7,509 7,600 8,000 8,000
Rtrmnt Employer 01- 625 63,556 77,969 80,511 83,000 83,094
Rtrmnt Employee 01- 627 35,130 41,513 44,502 44,670 45,960
Health Insurance 01- 630 19,447 24,754 24,616 32,075 32,932
Dental Insurance 01- 635 5,308 6,777 6,777 6,776 6,777
Workers Comp 01- 642 20,524 16,740 31,717 17,305 17,674
Social Security 01- 645 29,496 35,058 43,525 40,000 44,308
Medicare 01- 647 8,078 9,598 10,179 10,117 10,362
Unemployment 01- 650 0 6,773 0 0 0
Tuition Reimb 01- 655 0 0 0 0 0
Deferred Compensation 01- 660 16,020 22,102 23,100 18,667 18,163
Benefits Allowance 01- 665 18,449 25,598 23,964 21,707 20,727
TOTAL 729,722 869,447 932,245 918,844 944,555
E. Administration
Office Utilities 01- 705 7,059 7,202 7,100 6,900 7,100
Office Supplies 01- 710 10,205 8,989 9,000 8,000 8,000
Postage 01- 711 6,250 7,222 7,000 6,500 7,000
Office Equipment Maintenance 01- 715 5,073 6,335 6,500 7,000 6,500
Communications 01- 720 7,527 10,193 8,000 8,200 8,200
Reproduction/ Printing 01- 725 14,870 14,195 15,000 15,000 15,000
Mtgs/ Travel/ Mileage reimbursem01- 740 18,116 21,652 19,000 21,777 19,000
Pubs/ Books/ Memberships 01- 745 3,011 6,172 6,500 6,500 6,200
Contract Services 01- 765 226,044 282,162 170,000 230,000 150,000
Training 01- 770 3,241 2,892 5,000 6,000 6,000
Miscellaneous 01- 775 0 0 0 0 0
City Manager Revolving Account 01- 999 977 1,922 5,000 490 5,000
TOTAL 302,373 368,936 258,100 316,367 238,000
F. Equipment/ Improvements
Office 01- 805 4,643 5,250 5,000 5,000 5,000
Field 01- 810 47 0 200 0 200
Computers, Hard/ Software 01- 811 8,656 24,672 10,000 6,500 7,000
Building 01- 815 17,884 3,322 5,000 4,000 5,000
TOTAL 31,230 33,244 20,200 15,500 17,200
G. Police Services 03- 545 382,858 413,488 461,061 446,566 471,128
Booking and CAL- ID 03- 546 4,050 3,432 4,100 3,580 4,100
Equipment 03- 547 0 0 0 25,000
TOTAL Law Enforcement 386,908 416,920 465,161 450,146 500,228
TOTAL OPERATING BUDGET 1,906,277 2,232,922 2,069,746 2,185,425 2,121,633
18
CITY OF MONTE SERENO
2009/ 2010 FISCAL YEAR BUDGET
ll. CAPITAL IMPROVEMENT 2008/ 09
Budget FUND 2006/ 07 2007/ 08 2008/ 09 Year End 2009/ 10
ACCT Actual Actual Budget Projection Budget
A. Facilities Maintenance
Building and Grounds Maint 01- 860 13,650 16,273 16,000 16,000 16,000
Building and Grounds Const 01- 920 21,289 46,367 15,000 17,234 20,000
SUBTOTAL FACILITIES MAINTENANCE 34,939 62,640 31,000 33,234 36,000
B. Maintenance
Streets Maint. & Repair 12- 845 17,510 439,028 150,000 142,302 150,000
Storm Drain Maintenance 25- 850 9,051 8,628 9,000 3,000 3,000
Nonpoint Admin 25- 805 0 0 0 0 0
Street Sweeping 12- 865 2,663 4,356 5,528 5,528 5,528
Traffic Safety 05- 870 9,334 25,408 22,000 15,000 20,000
Congestion Management 12- 875 1,932 2,000 2,000 2,070 2,070
SUBTOTAL MAINTENANCE 40,490 479,420 188,528 167,900 180,598
C. Construction
Road Project Eng/ Design 01- 901 0 0 0 0 60,000
Road Project 01- 905 0 0 24,850
Road Project 12- 905 40,800 8,274 150,000 156,000 100,000
Storm Drains 25- 910 0 0 0 0 50,000
Traffic Safety 05- 915 0 0 0 0 0
SUBTOTAL CONSTRUCTION 40,800 8,274 150,000 180,850 210,000
TOTALS 81,290 487,694 338,528 348,750 390,598
III. SPECIAL DIST. ACCOUNTS
A. Post Office Expenses 06- 580 2,354 12,745 4,000 3,200 4,000
Payroll 06- 606 17,741 18,273 18,861 18,584 19,178
Payroll part- time 06- 615 0 0 0 0 0
PERS 06- 626 2,945 3,681 3,709 3,737 3,770
Soc Sec 06- 646 1,099 1,132 1,170 1,151 1,190
Medicare 06- 648 257 264 274 269 279
Ben Allow 06- 666 0 0 0 0 0
SUBTOTAL POST OFFICE 24,396 36,095 28,014 26,941 28,417
B. Loma Serena Ltg 40- 935 2,503 2,387 2,100 2,066 2,100
C. Rose/ Andrews 50- 945 1,240 1,200 1,200 1,200 1,200
TOTAL SPEC DISTRICTS 28,139 39,682 31,314 30,207 31,717
19
RESOLUTION NO. 3359
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MONTE SERENO
ADOPTING THE BUDGET FOR THE CITY OF MONTE SERENO FOR THE FISCAL
YEAR 2009- 2010 AND MAKING APPROPRIATIONS THEREFORE
WHEREAS, there has been presented to this Council for its consideration and adoption
an annual budget (" Budget") for the City of Monte Sereno for the fiscal year 2009- 10; and
WHEREAS, the City Council has considered the Budget; and
WHEREAS, the City Council has approved the Budget, the total amount of operating
expenditures for all funds is $ 2,121,633 and the total amount of the capital budget for all funds
is $ 445,420 for a total Budget of $ 2,567,053.
BE IT RESOLVED by the City Council of the City of Monte Sereno that the Budget is
hereby adopted as the Budget for the City of Monte Sereno for the fiscal year 2009- 10.
BE IT FURTHER RESOLVED that amounts set out as expenses in the Budget for the
purposes expressed therein are hereby appropriated.
REGULARLY passed and adopted this 2nd day of June 2009.
AYES: Councilmembers Anstandig, Garner, Perry, Malloy, Mayor Wright
NOES: None
ABSTAIN: None
ABSENT: None
BY:_______________________________
A. Curtis Wright, Mayor
ATTEST:
____________________________________
Andrea M. Chelemengos, City Clerk