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Home My WebLink About05-20-2009 Supplemental Council AgendaCITY OF SARATOGA FINANCIAL SUMMARIES OPERATING TRANSFERS FUND BALANCE 300 250 200 150 100 TOTAL REVENUES AND EXPENDITURES GENERAL FUND REVENUES AND EXPENDITURES FINANCIAL SUMMARIES Summary schedules which provide a high level overview of the entire operating budget, in a fund -type summary, as well as by fund specific and category- specific summary levels. Total Fund Activity Summary B 3 Total Revenues by Fund B 4 Total Expenditures by Fund B 6 Total Revenues by Category B 8 Total Expenditures by Category B 9 Summary schedules which identify the General Fund operating sources and uses at the department and category levels. The Fund Balance Activity summarizes the General Fund sources and uses which impact the ending fund balance. General Fund Revenues by Department B 10 General Fund Expenditures by Department B 11 General Fund Revenues by Category B 12 General Fund Expenditures by Category B 13 General Fund Tax Revenues per Capita Cities of Santa Clara County B 14 General Fund Tax Revenues 10 Year History of Key Tax Revenues B 15 General Fund Fund Balance Activity B 16 A schedule summarizing activity by fund, of estimated fund transfers for the prior year and budgeted for the adopted fiscal year. Schedule of Interfund Transfers B 17 Fund Balance schedules, one which summarizes activity and ending fund balances to provide a quick look at the ongoing status of the individual funds, and another which provides a 5 year trend. Total Fund Balance Activity Summary by Fund B 18 Fund Balance Reserve 5 Year Comparative History B 20 CITY OF SARATOGA FINANCIAL SUMMARIES DEPARTMENTAL BUDGETS Department level schedules which provide an overview of funding source and expenditure use by each program within the department. Department Revenues by Program B 22 Department Expenditures by Program B 24 STAFFING The staffing schedules provide a summary level view of operational staffing assignments, funding, and trend over the prior five years. Positions by Department B 26 Staffing by Department B 28 Staffing by Fund B 29 CITY OF SARATOGA FINANCIAL SUMMARIES TOTAL FUND ACTIVITY SUMMARY FY 2009/10 Estimated Revenues Expenditures Use of Estimated Fund Balance Carryforward Fund Balance Fund Category 7/1/2009 Transfers In Transfers Out Fund Balance 6/30/2010 Operating Funds General Fund Reserve for Petty Cash 1,300 1,300 Designated for Operations 2,869,964 57,400 2,927,364 Economic Uncertainty 1,500,000 1,500,000 Capital Projects Reserve 250,000 (250,000) Economic Stabiltiy Funds 25,000 (25,000) Uncollected Deposits Reserve 289,454 289,454 Development Reserve 707,380 (75,000) 632,380 Environmental Reserve 613,182 (50,000) 563,182 Undesignated Fund Balance 1,736,846 15,922,179 16,314,870 342,600 1,686,754 Special Revenue Funds Landscape Lighting Districts 285,965 436,359 533,260 189,064 CDBG Program Fund 332,517 332,517 Housing Rehabilitation Pgm 209,558 3,000 212,558 Internal Service Funds Liability/Risk Management 213,548 305,000 347,948 170,600 Workers Compensation 49,368 260,000 265,881 43,487 Office Stores Fund 37,179 50,000 54,200 32,979 IT Services 158,521 400,000 466,481 92,040 Vehicle Equip Maintenance 42,247 225,000 237,760 29,487 Building Maintenance 238,725 750,000 795,432 193,293 Equipment Replacement Funds 389,220 206,000 126,360 468,860 IT Equipment Replacement 363,944 58,008 241,200 180,753 Total Operating Funds 9,981,402 18,948,064 19,715,908 9,213,557 Debt Service 2001 Series GO Bonds 981,602 950,000 1,018,556 913,046 Total Debt Service 981,602 950,000 1,018,556 913,046 Trust Agency Funds Library Capital Improvement 2 330,089 10,000 15,000 325,089 KSAR 37,661 65,200 100,000 2,861 Total Trust Agency Funds 367,750 75,200 115,000 327,950 TQTAL OPERATING BUDGET 11,330,754 19,973,264 20,849,464 10,454,553 Capital Funds 3 Street Projects Park Trail Projects Facility Projects Administrative Projects Total Capital Funds TOTAL ALL FUNDS 1,769,548 7,728,048 716,525 2,236,963 791,018 177,571 99.859 175.000 3,376,950 10,317,582 13,694,532 14,707,703 30,290,846 34,543,996 10,454,553 1. The IT Equipment Replacement Fund reflects a use of FB with a transfer out to CIP for several scheduled IT projects. 2. The Library Capital Improvement Fund will show a decrease in FB each year with the use of funds for planned projects 3. Capital Project Funds reflect new revenue and expenditure amounts only. Prior year budgeted funds will be carryforward amounts that are added to the new fiscal year's revenues and expenditures to total project budgets at year end. Expenditure and Transfer out represent entire project budget amounts, however most projects are not expected to be fully expended in a fiscal year. Remaining balances will carry forward. Expenditures are budgeted in full to allow for project completion if feasible. B 3 9,497,596 2,953,488 968,589 274.859 CITY OF SARATOGA FINANCIAL SUMMARIES TOTAL REVENUES TRANSFERS IN BY FUND FY 2006/07 FY 2007/08 FY 2008/09 FY 2008/09 FY 2009/10 Fund Name Actuals Actuals Adjusted Estimated Proposed General Fund City's General Fund 15,417,375 16,603,493 16,930,863 15,602, 15,773,320 Total General Fund 15,417,375 16,603,493 16,930,863 15,602,101 15,773,320 Special Revenue Funds CDBG Program Fund 277,271 26,524 127,203 47,732 332,517 Housing Rehabilitation Program 14,301 17,906 3,200 2,900 3,000 Development Deposit Funds (24,365) Development Regulations 465,769 Environmental Funds 338,621 Gas Tax Fund 990,717 Landscape Lighting Districts 415,063 435,505 447,150 437,888 436,359 Total Special Revenue Funds 2,477,377 479,935 577,553 488,520 771,876 Debt Service Funds 2001 Series GO Bond 899,662 1,118,965 1,015,000 1,141,952 950,000 Total Debt Service Funds 899,662 1,118,965 1,015,000 1,141,952 950,000 Internal Service Funds Liability Risk Management 319,814 359,259 309,349 305,000 Workers Compensation 247,000 270,920 270,920 260,000 Office Stores Fund 75,685 67,000 65,575 50,000 Information Technology Services 369,808 403,946 403,946 400,000 Vehicle Equip Maintenance 218,232 264,000 250,000 225,000 Building Maintenance 724,514 807,081 807,378 750,000 Vehicle Equipment Replacement 29,878 200,000 200,000 211,000 206,000 IT Equipment Replacement 14,000 52,103 51,303 51,303 58,008 Total Internal Service Funds 43,878 2,207,156 2,423,509 2,369,471 2,254,008 Trust Funds Library Capital Improvement Fund 19,424 14,116 19,500 10,300 10,000 KSAR Community Access Trust 3,331 3,799 42,500 36,000 65,200 Total Trust Funds 22,755 17,915 62,000 46,300 75,200 Capital Project Funds Street Projects 226,158 148,123 6,863,053 300,000 7,475,761 Park Trail Projects 236,134 2,400,888 100,000 1,986,963 Facility Projects 1,000 148,123 3,400 50,000 40,000 Administrative Projects Total Capital Improvement Projects 463,292 296,246 9,267,341 450,000 9,502,724 Total Revenues 19,324,339 20,723,710 30,276,266 20,098,344 29,327,129 Operating Transfers In General Fund 671,046 2,275,254 153,732 162,312 148,859 L &L Funds 43 19,600 Housing Rehabilitation Fund Vehicle Equipment Replacement 50,000 IT Equipment Replacement 25,000 Building Maintenance Fund 50,000 15,000 Capital Project Funds 2,821,205 2,280,514 2,185,780 2,005,000 814, 858 Total Operating Transfers In 3,617,294 4,570,768 2,339,512 2,186,912 963,717 Total Revenues Transfers In 22,941,633 25,294,478 32,615,778 22,285,256 30,290,846 Note: Revenue and expenditure Financial Summaries schedules include Recreation and Development transactions in General Fund amounts however, expenditures (i.e. staffing) that were previously accounted for in Special Revenue Funds (i.e. Pavement Management Fund) and internal service charge -backs are not included in General Fund history prior to FY 2007/08. B -4 CITY OF SARATOGA FINANCIAL SUMMARIES TOTAL REVENUES TRANSFERS IN BY FUND TYPE General Fund 51.9% Transfers In 7.2% Special Revenue Funds 1.8% Capital Project Funds 28.4% FY 2009 /10 REVENUES BY FUND B -5 Debt Service Funds 3.1% Internal Service Funds 7.4% Trust Funds 0.3% FY 2006/07 FY 2007/08 FY 2008/09 FY 2008/09 FY 2009/10 Actuals Actuals Adjusted Estimated Proposed General Fund 14,503,348 16,603,493 16,930,863 15,602,101 15,773,320 Special Revenue Funds 2,165,062 479,935 577,553 488,520 771,876 Debt Service Funds 1,040,030 1,118,965 1,015,000 1,141,952 950,000 Internal Service Funds 13,500 2,207,156 2,423,509 2,369,471 2,254,008 Trust Funds 16,682 17,915 62,000 46,300 75,200 Capital Project Funds 1,602,564 296,246 9,267,341 450,000 9,502,724 Total Revenues by Fund 19,341,186 20,723,710 30,276,266 20,098,344 29,327,129 Operating Fund Transfers 796,089 2,290,254 153,732 162,312 148,859 CIP Fund Transfers 2,821,205 2,280,514 2,185,780 2,005,000 814,858 Total Revenues Transfers In 22,958,480 25,294,478 32,615,778 22,265,656 30,290,846 Note: Revenue and expenditure Financial Summaries schedules include Recreation and Development transactions in General Fund amounts however, expenditures (i.e. staffing) that were previously accounted for in Special Revenue Funds (i.e. Pavement Management Fund) and internal service charge -backs are not included in General Fund history prior to FY 2007/08. CITY OF SARATOGA FINANCIAL SUMMARIES Fund Name TOTAL EXPENDITURES TRANSFERS OUT BY FUND FY 2006/07 FY 2007/08 FY 2008/09 FY 2008/09 FY 2009/10 Actuals Actuals Adjusted Estimated Proposed General Fund City's General Fund 14,608,350 14,974,823 16,878,056 15,855,047 15,964,870 Total General Fund 14,608,350 14,974,823 16,878,056 15,855,047 15,964,870 Special Revenue Funds CDBG Program Fund 266,134 Housing Rehabilitation Program Gas Tax Fund 1,156,890 Landscape Lighting Districts 302,649 359,247 442,895 334,030 533,260 Total Special Revenue Funds 1,725,673 359,247 442,895 334,030 533,260 Debt Service Funds 2001 Series GO Bond 1,018,484 1,015,941 1,017,956 1,013,969 1,018,556 Total Debt Service Funds 1,018,484 1,015,941 1,017,956 1,013,969 1,018,556 Internal Service Funds Liability Risk Management 191,125 336,268 224,490 347,948 Workers Compensation 199,265 270,920 269,287 265,881 Office Stores Fund 43,069 60,000 61,012 54,200 Information Technology Services 247,266 403,946 367,967 466,481 Vehicle Equipment Maintenance 204,818 247,905 221,167 237,760 Building Maintenance 89,088 642,264 807,081 710,435 795,432 Vehicle Equip Replacement Funds 318,454 110,464 158,500 158,465 126,360 IT Equipment Replacement 90,241 17,340 55,400 54,908 66,200 Total Internal Service Funds 497,783 1,655,611 2,340,020 2,067,730 2,360,261 Trust Funds Library Capital Improvement Fund 38,874 7,782 70,000 64,140 15,000 KSAR Community Access Trust 30,000 42,500 37,000 100,000 Total Trust Funds 38,874 37,782 112,500 101,140 115,000 Capital Project Funds Street Projects 1,347,970 2,258,571 9,478,719 1,710,346 9,391,596 Park Trail Projects 554,499 300,378 4,012,401 1,042,290 2,953,488 Facility Projects 279,833 664,799 1,499,322 690,199 968,589 Administrative Projects 68,439 219,841 119,982 274,859 Total Capital Project Funds 2,182,302 3,292,187 15,210,282 3,562,817 13,588,532 Total Expenditures 20,071,466 21,335,592 36,001,709 22,934,734 33,580,479 Operating Transfers Out General Fund 2,607,834 3,325,968 1,543,500 1,543,500 350,000 Internal Service Funds 175,000 Development Deposit Funds 303,643 Environmental Funds 94,000 Landscape Lighting Districts 46,706 168,000 28,180 CDBG Fund 203,713 138,090 258,838 47,732 332,517 Library Capital Trust Fund to CIP 310,000 310,000 Gas Tax Fund 438,337 257,500 257,500 106,000 Capital Project Funds 222,422 484,907 Total Operating Transfers Out 3,478,318 4,555,302 2,369,838 2,186,912 963,517 Total Expenditures Transfers Out 23,549,784 25,890,893 38,371,547 25,121,646 34,543,996 Note: Revenue and expenditure Financial Summaries schedules include Recreation and Development transactions in General Fund amounts however, expenditures (i.e. staffing) that were previously accounted for in Special Revenue Funds (i.e. Pavement Management Fund) and internal service charge -backs are not included in General Fund history prior to FY2007/08. B -6 CITY OF SARATOGA FINANCIAL SUMMARIES TOTAL EXPENDITURES TRANSFERS OUT BY FUND TYPE General Fund 46.2% Transfers Out 2.8% Special Revenue Funds 1.5% B -7 CIP Funds 39.3% FY 2009/10 EXPENDITURES BY FUND Debt Service Funds 2.9% Internal Service Funds 9.8% Trust Funds 0.4% FY 2006/07 FY 2007/08 FY 2008/09 FY 2008/09 FY 2009/10 Actuals Actuals Adjusted Estimated Proposed General Fund 14,608,350 14,974,823 16,878,056 15,855,047 15,964,870 Special Revenue Funds 1,725,673 359,247 442,895 334,030 533,260 Debt Service Funds 1,018,484 1,015,941 1,017,956 1,013,969 1,018,556 Internal Service Funds 497,783 1,655,611 2,340,020 2,067,730 2,360,261 Trust Funds 38,874 37,782 112,500 101,140 115,000 Capital Project Funds 2,182,302 3,292,187 15,210,282 3,562,817 13,588,532 Total Expenditures by Fund 20,071,466 21,335,592 36,001,709 22,934,734 33,580,479 Operating Fund Transfers 3,255,896 4,070,395 2,112,338 1,929,412 857,517 CIP Fund Transfers Out 222,422 484,907 257,500 257,500 106,000 Total Expenditures Transfers 23,549,784 25,890,893 38,371,547 25,121,646 34,543,996 Note: Revenue and expenditure Financial Summaries schedules include Recreation and Development transactions in General Fund amounts however, expenditures (i.e. staffing) that were previously accounted for in Special Revenue Funds (i.e. Pavement Management Fund) and internal service charge -backs are not included in General Fund history prior to FY 2007/08. CITY OF SARATOGA FINANCIAL SUMMARIES Property Tax Sales &Use Tax Franchise Fee Tax Transient Occupancy Tax Business /Other Taxes Fees, Licenses Permits Intergovernmental City Services Interest Income Rental Income Other Sources Internal Service Charges Capital Program Revenues Fund Transfers In: Revenue Category Property Tax Sales Tax Franchise Fee Tax Transient Occupancy Tax Business /Other Taxes Fees, Licenses Permits Intergovernmental Charge for Services Interest Income Rental Income Other Sources Operational Revenues Internal Service Charges Capital Program Revenues Total Revenues Fund Transfers In: Total Revenues Transfers In TOTAL REVENUES TRANSFERS IN BY CATEGORY 9,553, MI 935, 000 FY 2009/10 Revenues by Category 1 ,739, 000 150,000 M 5 0 5 ,000 1, 6 5 1,01 7 1 ,749,97 8 331,200 354,84 355, 210 9 0 FY 2006/07 Actuals 8,863,730 994,680 1,187,806 195,261 510,063 1,548,213 1,784,993 1,991,269 754,157 297,522 733,353 18,861,047 463,292 19,324,339 3,617,294 22,941,633 2,173,008 FY 2007/08 Actuals 9,470,835 1,057,977 1,625,414 211,532 482,184 1,750,274 454,828 1,749,603 638,000 386,834 455,885 18,283,366 2,144,098 296,246 20,723,710 4,570,768 25,294,478 B -8 FY 2008/09 Adjusted 9,579,150 986,000 1,651,500 175,000 490,000 2,049,075 634,694 1,971,333 446,500 358,755 347,400 18,689,407 2,319,518 9,267,341 30,276,266 2,339,512 32,615,778 FY 2008/09 Estimated 9,649,853 1,041,956 1,716,748 150,000 455,000 1,126,904 389,460 1,648,798 431,661 353,598 364,847 17,328,826 2,319,518 450,000 20,098,344 2,186,912 22,285,256 9,50 FY 2009/10 Proposed 9,553,649 935,000 1,739,000 150,000 505,000 1,326,500 651,017 1,749,978 331,200 354,842 355,210 17,651,396 2,173,008 9,502,724 29,327,129 963,717 30,290,846 of Total 31.5% 3.1% 5.7% 0.5% 1.7% 4.4% 2.1% 5.8% 1.1% 1.2% 1.2% 58.3% 7.2% 31.4% 96.8% 3.2% 100.0% Note: Revenue and expenditure Financial Summaries schedules include Recreation and Development transactions in General Fund amounts however, expenditures (i.e. staffing) that were previously accounted for in Special Revenue Funds (i.e. Pavement Management Fund) and internal service charge -backs are not included in General Fund history prior to FY 2007/08. CITY OF SARATOGA FINANCIAL SUMMARIES Salaries Benefits Materials Supplies Fees Charges Community Grants 1 213,706 Meetings, Event Training 1 104,160 Fixed Assets 1 141,360 Debt Service Internal Service Charges Capital Improvements Fund Transfers Out: TOTAL EXPENDITURES TRANSFERS OUT BY CATEGORY FY 2009/10 Expenditures by Category 486,950 1,800,678 Consult Contract Services 6,701,931 1,018,556 9 1 2,173,008 7,354,601 cP 00 cA 000 cP 00 o� 0 000 cA 000 2� ltd by c 000, 12� FY 2006/07 FY 2007/08 FY 2008/09 FY 2008/09 FY 2009/10 of Expenditure Category Actuals Actuals Adjusted Estimated Pr opose d Total Salaries Benefits 6,173,494 6,788,872 7,621,153 7,139,916 7,354,601 21.3% Materials Supplies 990,690 502,757 515,625 443,513 486,950 1.4% Fees Charges 1,380,877 1,156,618 1,740,211 1,610,135 1,797,678 5.2% Consultant Contract Sery 7,343,270 6,372,470 7,007,725 6,335,644 6,701,931 19.4% Meetings Training 70,431 74,729 137,275 85,198 104,160 0.3% Bldg/Infrastructure Projects 128,326 14,000 0.0% Community Grants Events 182,793 189,934 203,464 164,764 213,706 0.6% Fixed Assets 781,657 148,373 228,500 259,260 141,360 0.4% Debt Service 1,018,484 1,015,941 1,017,956 1,013,969 1,018,556 2.9% Operational Expenditures 18,070,022 16,263,694 18,471,909 17,052,399 17,818,942 51.6% Internal Service Charges 55,600 1,779,711 2,319,518 2,319,518 2,173,005 6.3% Capital Improvements 1,934,330 3,292,187 15,210,282 3,562,817 13,588,532 39.3% Total Expenditures 20,059,952 21,335,592 36,001,709 22,934,734 33,580,479 97.2% Fund Transfers Out 3,489,832 4,555,302 2,369,838 2,186,912 963,517 2.8% Total Expenditures& Transfers 23,549,784 25,890,893 38,371,547 25,121,646 34,543,996 100.0% Note: Revenue and expenditure Financial Summaries schedules include Recreation and Development transactions in General Fund amounts however, expenditures (Le. staffing) that were previously accounted for in Special Revenue Funds (i.e. Pavement Management Fund) and internal service charge -backs are not included in General Fund history prior to FY 2007/08. Saratoga is a minimum services contract city that utilizes consultants and contract services extensively to provide services to the community. Examples include, Sheriff Services, animal control services, street sweeping, engineering consultants, and landscape maintenance services. B -9 CITY OF SARATOGA FINANCIAL SUMMARIES Departments Public Safety 3.1% Recreation Facilities 5.4% Council Commissions City Manager's Department Administrative Services Community Development Public Works Recreation Facilities Public Safety Non Departmental Total General Fund Revenues Fund Transfers In: Total Operating Revenues 2006/07 Actuals 1,300 16,828 35,307 1,967,748 215,533 900,731 683,973 11,595,955 15,417,375 499,735 15,917,110 GENERAL FUND REVENUES BY DEPARTMENT Non Departmental 75.o% Public Works Community 2 .9% Development 12.3% 2007/08 Actuals 14,900 3,858 34,869 2,248,809 549,319 900,093 585,153 12,266,492 16,603,493 2,275,254 18,878,747 Funding from Use of Deposits /Carryforwards/Designated Funds Theater Surcharge Deposit Carryforward Funding 80,000 Development Fund Balance 99,447 Environmental Fund Balance 40,000 CIP Fund Balance Economic Mitigation FB Total Operating Sources 15,917,110 19,098,194 B 10 2008/09 Adjusted 2,000 18,000 33,000 2,580,975 584,438 1,032,000 502,500 12,177,950 16,930,863 153,732 17,084,595 43,500 58,000 75,000 66,735 1,400,000 18,727,830 Administrative Services 0.3% 2008/09 Estimated 1,800 11,980 54,662 1 ,764,222 493,176 747,737 520,203 12,008,322 15,602,101 153,732 15,755,833 43,500 58,386 75,000 66,735 1,400,000 17,399,454 Transfers In O.9% 2009/10 of Pro Total 1,200 0.0% 2,000 0.0% 42,650 0.3% 1,965,330 12.3% 466,000 2.9% 856,640 5.4% 495,000 3.1% 11,944,500 75.0% 15,773,320 99.1% 148,859 0.9% 15,922,179 100.0% 75,000 50,000 250,000 25,000 16,322,179 Note: Revenue and expenditure Financial Summaries schedules include Recreation and Development transactions in General Fund amounts however, expenditures (i.e. staffing) that were previously accounted for in Special Revenue Funds (i.e. Pavement Management Fund) and internal service charge -backs are not included in General Fund history prior to FY 2007/08. CITY OF SARATOGA FINANCIAL SUMMARIES Departments Council Commissions City Manager's Department Administrative Services Community Development Public Works Recreation Facilities Public Safety Non Departmental Total General Fund Exp Fund Transfers Out Total Exp Transfers Out Community Development 13.4% Administrative Services 5.5% Public Works 27.6% City Manager's Department 8.2% GENERAL FUND EXPENDITURES BY DEPARTMENT 2006/07 Actuals 220,552 911,446 968,477 1,870,026 4,312,639 1,712,212 3,741,410 871,588 14,608,350 2,607,834 17,216,184 Council Fund Transfers Out Commissions 1.3% 2007/08 Actuals 163,592 1,151,615 784,139 2,238,738 4,310,496 1,369,233 3,952,640 1,004,371 14,974,823 3,325,968 18,300,791 Note: Revenue and expenditure Financial Summaries schedules include Recreation and Development transactions in General Fund amounts however, expenditures (i.e. staffing) that were previously accounted for in Special Revenue Funds (i.e. Pavement Management Fund) and internal service charge -backs are not included in General Fund history prior to FY 2007/08. 2.1% 2008/09 Adjusted 218,431 1,393,889 992,920 2,711,580 4,547,178 1,544,926 4,220,886 1,248,247 16,878,056 1,543,500 18,421,556 Recreation Facilities 8.3% Public Safety 26.7% Non Departmental 6.9% 2008/09 2009/10 Estimated Pro posed 221,212 1,305,199 853,947 2,454,654 4,411,293 1,480,372 4,202,521 925,849 15,855,047 1,543,500 17,398,547 209,939 1,331,876 899,337 2,182,879 4,504,094 1,364,820 4,354,852 1,117,073 15,964,870 350,000 16,314,870 of Total 1.3% 8.2% 5.5% 13.4% 27.6% 8.4% 26.7% 6.8% 97.9% 2.1% 100.0% CITY OF SARATOGA FINANCIAL SUMMARIES Fund Transfers In Other Sources 2% Rental Income 2% Revenue Category Property Tax Sales Tax Franchise Fee Tax Transient Occupancy Tax Business Other Taxes Fees, Licenses Permits Intergovernmental Charge for Services Interest Income Rental Income Other Sources Total Revenues Fund Transfers In Total Revenues Transfers Interest 2% FY 2006/07 Actuals 7,577,444 994,680 1,187,806 195,261 510,063 1,548,054 511,395 1,235,931 714,976 297,522 644,243 15,417,375 499,735 15,917,110 GENERAL FUND REVENUES BY CATEGORY Services 11% Property Tax 51% Intergvtl 2% Funding from Use of Deposits/Carryforwards /Designated Funds Theater Surcharge Deposit Funding Carryforward 80,000 Development Fund Balance 99,447 Environmental Fund Balance 40,000 CIP Fund Balance Economic Mitigation FB Total Operating Sources 15,917,110 19,098,194 Fees, Licenses Permits 8% Sales Tax 6% Franchise Fee Tax 11% Transient Occupancy Tax 1% Business Other Taxes 3% FY 2007/08 FY 2008/09 FY 2008/09 FY 2009/10 of Actuals Adjusted Estimated Pr Total 7,922,815 8,122,000 8,076,074 8,175,500 47.5% 1,057,977 986,000 1,041,956 935,000 5.8% 1,623,318 1,611,000 1,681,748 1,675,000 9.4% 211,532 175,000 150,000 150,000 1.0% 482,184 490,000 455,000 505,000 2.9% 1,747,922 2,044,075 1,126,333 1,321,500 12.0% 428,304 480,700 314,937 308,500 2.8% 1,738,918 1,964,334 1,643,223 1,739,978 11.5% 615,731 420,000 420,361 320,000 2.5% 386,834 358,755 353,598 354,842 2.1% 387,958 279,000 338,870 288,000 1.6% 16,603,493 16,930,864 15,602,101 15,773,320 99.1% 2,275,254 153,732 153,732 148,859 0.9% 18,878,747 17,084,596 15,755,833 15,922,179 100.0% 43,500 43,500 58,000 58,386 75,000 75,000 75,000 66,735 66,735 50,000 1,400,000 1,400,000 250,000 25,000 18,727,831 17,399,454 16,322,179 Note: Revenue and expenditure Financial Summaries schedules include Recreation and Development transactions in General Fund amounts however, expenditures (i.e. staffing) that were previously accounted for in Special Revenue Funds (i.e. Pavement Management Fund) and internal service charge -backs are not included in General Fund history prior to FY 2007/08. B 12 CITY OF SARATOGA FINANCIAL SUMMARIES Expenditure Category Salary Benefits Materials Supplies Fees Charges Consultant Contract Services Meetings, Events Training Community Grants Events Infrastructure/Bldg Projects Fixed Assets Internal Services Charges Total Expenditures Fund Transfers Out: Total Expenditures Transfers Meetings Training o.6% Consultant Services 36.6% GENERAL FUND EXPENDITURES BY CATEGORY Community Grants 1.3% FY 2006/07 Actuals 5,492,133 368,011 1,073,453 5,707,332 85,049 182,793 1,439,066 204,913 55,600 14,608,350 2,607,834 17,216,184 Fees Charges 4.2% Internal Services Charges 12.3% Fund Transfers Out: 2.1% Materials Supplies 1.6% Salary Benefits 40.4% FY 2007/08 FY 2008/09 FY 2008/09 FY 2009/10 of Actuals Adjusted Estimated Proposed Total 6,172,956 6,870,136 6,499,851 6,590,295 40.4% 316,073 272,475 214,432 261,300 1.6% 621,787 728,699 716,711 698,610 4.3% 5,516,722 6,443,407 5,964,567 6,064,253 37.2% 73,746 118,475 80,728 97,960 0.6% 189,934 203,464 164,764 213,706 1.3% 0.0% 30,127 24,655 0.0% 2,053,479 2,189,343 2,189,340 2,038,746 12.5% 14,974,823 16,825,999 15,855,047 15,964,870 97.9% 3,325,968 1,543,500 1,543,500 350,000 2.1% 18,300,791 18,369,499 17,398,547 16,314,870 100.0% Note: Revenue and expenditure Financial Summaries schedules include Recreation and Development transactions in General Fund amounts however, expenditures (i.e. staffing) that were previously accounted for in Special Revenue Funds (i.e. Pavement Management Fund) and internal service charge -backs are not included in General Fund history prior to FY 2007/08. CITY OF SARATOGA FINANCIAL SUMMARIES ('anphel I Cupertino Gilroy Los Altos Los Altos 1 -]ills Los Gatos Milpitas Monte Sereno Morgan Hill Mountain View Palo Alto San Jose Santa Clara SARATOGA Sunnyvale GENERAL Furor TAX REVENUES CITIES OF SANTA CLARA COUNTY TAX REVENUES PER CAPITA Property Tax Sales Tax Transient Occupancy Tax El Business License Tax $100 $200 $300 $400 $500 FY 2007/08 TAX REVENUE AMOUNTS AND PER CAPITA $600 5700 $800 Ci Campbell Cupertino Gilroy Los Altos Los Altos Hills Los Gatos Milpitas Monte Sereno Morgan Hill Mountain View Palo Alto San Jose Santa Clara ,SARATOGA Sunnyvale Sales T 10,334,830 13,200,000 14,337,920 2,872,146 59,322 9,628,617 16,173,366 15,919 6,552,031 12,274,000 22,623,000 149,500,000 40,515,991 986,000 30,914,630 Average Po ulation 40,161 55,551 51,173 28,291 8,837 30,296 69,419 3,579 39,218 73,932 63,367 989,496 115,503 31,592 137,538 115,864 Pro ert 8,322,288 7,100,000 10,222,182 11,875,286 3,205,734 9,178,868 49,060,448 1,058,899 5,903,101 23,681,000 23,084,000 499,843,000 27,606,138 8,122,000 38,948,750 48,480,780 Tax 207 128 200 420 363 303 707 296 151 320 364 505 239 257 283 418 21,999,185 ax 257 238 280 102 7 318 233 4 167 166 357 151 351 31 225 190 Transient 0 unt 1,619,111 2,700,000 972,747 1,525,090 1,245,078 7,195,840 1,110,669 4,299,000 7,976,000 23,900,000 11,268,817 175,000 7,350,255 5,487,508 ccu P; anc ita 40 49 19 54 41 104 28 58 126 24 98 6 53 47 Business 1 Amount 233,162 700,000 589,428 417,934 233,529 1,138,057 424,735 46,921 161,483 228,000 39,901,000 866,657 290,000 1,075,004 3,307,565 ,icense Per ca ita 6 13 12 15 26 38 6 13 4 3 40 8 9 8 29 NOTES: Property Tax- includes the additional VLF in Lieu revenues permanently received as Property Tax Sales Tax includes the Sales Tax portion temporarily received as Property Tax effective with the Triple Flip B -14 Fiscal Year Tax Tax Occupancy Tax Business License Tax Summary of Key GF Tax Revenues Change from Prior Year 2000/01 Actuals 2,065,051 1,349,381 324,912 398,643 4,137,986 (9.1 2001/02 Actuals 2,772,021 1,165,214 218,837 314,669 4,470,740 8.0% 2002/03 Actuals 2,929,208 1,118,394 160,639 304,081 4,512,322 0.9% 2003/04 Actuals 3,020,516 976,899 149,316 282,553 4,429,284 (1.8 2004/05 Actuals 5,334,406 1,011,721 146,607 298,823 6,791,557 53.3% 2005/06 Actuals 6,141,365 988,132 163,222 339,648 7,632,367 12.4% 2006/07 Actuals 7,577,444 994,680 195,261 303,787 9,071,172 18.9% 2007/08 Actuals 7,922,815 1,057,977 211,532 290,996 9,483,320 4.5% 2008/09 Estimated 8,076,074 1,041,956 150,000 310,000 9,578,030 1.0% 2009/10 Budgeted 8,175,500 935,000 150,000 325,000 9,585,500 0.1% CITY OF SARATOGA FINANCIAL SUMMARIES NOTES: $10,000,000 $9,000,000 $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 GENERAL FUND REVENUES 10 YEAR HISTORY OF KEY TAX REVENUES Property Tax Sales Tax Occupancy Tax 0 Business License Tax 2000/01 2001/02 2002/03 2003/04 2004/05 2005/06 2006/07 Actuals Actuals Actuals Actuals Actuals Actuals Actuals 2007/08 2008/09 2009/10 Actuals Estimated Budgeted FY 2004/05 Property Tax Revenues reflects the ongoing permanent addition of approximately $2 million plus of VLF in Lieu Fees received as Property Tax resulting from the State's Prop IA Triple Flip Legislation FY 2006/07 Property Tax Revenues reflects the ongoing permanent addition of approximately $760,000 plus of Property Tax revenues due to the increased City allocation share from TEA Legislation. B 15 CITY OF SARATOGA FINANCIAL SUMMARIES GENERAL FUND FUND BALANCE ACTIVITY Estimated Plus Less Sources Estimated 7/1/2009 Transfers Transfers (Uses) of 6/30/2010 Use of Addition to GF Reserves: Balance Revenues In Expenditures Out Fund Balance Balance Reserved Fund Balance Reserve for Petty Cash 1,300 1,300 Unreserved Fund Balance Designated Reserves Operations Reserve 2,869,964 57,400 2,927,364 Economic Uncertainty /Hillside 1,500,000 1,500,000 Designated for Liab Claims Development Services Reserve 707,380 (75,000) 632,380 Environmental Services Reserve 613,182 (50,000) 563,182 Prior Year Encumbrances Uncollected Deposits 289,454 289,454 Capital Projects Reserve 250,000 250,000 Economic Stability Reserve 25,000 (25,000) Undesignated Reserves Undesignated Fund Balance 1,736,846 15,773,320 148,859 15,964,870 100,000 92,600 1,686,754 'Total Fund Balance Reserves 7,993,126 7,600,435 1 GENERAL FUND Fund Balance Activity includes: Fund Balance Reserves reflects the cumulative effect of revenues and other financing sources over expenditures and other financing uses. Reserved Fund Balance are legal obligations, whereas Unreserved Fund Balance includes 'Designated Reserves': and 'Undesignated Fund Balance reseves. Designated Reserves are funding held for a specific purpose of use. Undesignated Fund Balance' is estimated year-end fund balance not previously identified for a specific purpose, and is therefore available to buffer unplanned financial situations during the fiscal year. As year -end fund balance reflects an estimate, sound finanical practices suggest retaining a sufficient amount of undesignated fund balance to offset unexpected revenue shortfalls and operational expenditures. The General Fund Operating Reserve was established July 1, 1999 at $2,000,000 to provide operational cash flow funding for the General Fund. The reserve is adjusted at the end of each fiscal year by the amount of interest income earned on the balance in the reserve. FY 2009/10 revenue for this reserve includes earnings at an estimated 2.00% interest rate. The Economic Uncertainty /Hillside Reserve was established at $1,500,000 to be used in the case offiscal uncertainty. This reserve provides relief in the case of unanticipated revenue shortfalls when find balance would not be sufficient to cover the deficit. The use of this reserve requires approval from the City Council. This reserve is not adjusted for interest earnings. The Capital Project Reserve reflects funding designated for use to fund capital projects in the current fiscal year as of budget adoption. The Development and Environmental Services reserves reflect established funding sources for future years operating services. These reserve balances were established at FY 2006/07 year end with the closing of the individual special revenue funds. To provide a nexus between the funding source and use, these funds are appropriated as supplemental support for use in development and environmental programs. The Economic Stability Reserve was established in FY 2008/09 with prior year fund balance to mitigate the impacts stemming from the economic downturn expected to extend over the next several budget years. Due to the structural corrections made with the FY 2009/10 budget (staff reductions), only $25,000 was budgeted for use from the Economic Stability Reserve. As the State's budget crisis deepens, potential State takes may require additional use of this reserve in the current fiscal year. B 16 CITY OF SARATOGA FINANCIAL SUMMARIES Fund Description General Funds General Fund Special Revenue Funds CDBG Program Fund Housing Rehabilitation Program Gas Tax Special Revenue Fund Landscape Lighting Districts Internal Service Funds Equipment Replacement Funds IT Equipment Replacement Building Maintenance Equipment Maintenance Information Technology Services Office Stores Fund Risk Management/Liability Ins Workers Compensation Trust Funds Library Capital Projects Capital Project Funds Street Projects Parks Trail Projects Facility Projects Administrative Projects SCHEDULE OF INTERFUND TRANSFERS Estimated Estimated Proposed Proposed 2008/09 2008/09 2009/10 2009/10 Transfers In Transfers Out Transfers In Transfers Out 162,312 1,543,500 19,600 28,180 803,500 125,000 957,500 119,000 B 17 47,732 332,517 310,000 257,500 148,859 350,000 252,287 250,000 137,571 175,000 175,000 106,000 Total Interfund Transfers 2,186,912 2,186,912 963,717 963,517 FY 2009/10 Interfund Transfers In Transfer to the General Fund are comprised of 1. $27,859 from the CDBG Fund for Human Services Grants 2. $15,000 from the CDBG Fund for administration of the program 3. $106,000 from the CIP Gas Tax Fund to reimburse Engineering and Administrative Services Transfers to the CIP Fund are comprised of 1. Streets: $158,023 from CDBG for Current and PYADA projects 2. Parks: $250,000 from General Fund for Mid- Peninsula Open Space Reserve project 3. Facilities: $100,000 from the General Fund for various facility projects 4. Administrative: $175,000 from the IT Equipment Fund for various IT projects FY 2009/10 Interfund Transfers Out Transfer from the General Fund are comprised of 1. $100,000 annual transfer to the CIP Facilitiies Fund for projects 2. $250,000 to CIP Parks for Mid Peninsula Open Space land purchase project Transfer from the CDBG Fund are comprised of 1. $15,000 annual transfer to the General Fund for program administration 2. $27,859 to the Grants program for SASCC Grant 3. $158, 023 to the Streets Program for ADA projects Transfer from the CIP Streets Fund are comprised of 1. $106,000 annual transfer to the General Fund for program administration CITY OF SARATOGA FINANCIAL SUMMARIES General Fund Reserved Fund Balance Reserved for Petty Cash Total General Fund FUND BALANCE ACTIVITY FY 2009/10 7/1/2009 Plus Plus Less Less Addition to/ 6/30/2010 Estimated Revenues Transfers Exp Transfers (Use of) Estimated Balance Carryfwds In Carryfwds Out Fund Bal Balance 1,300 1,300 Unreserved Fund Balance Designated Operations Reserve 2,869,964 57,399 2,927,363 Economic Uncertainty Reserve 1,500,000 1,500,000 Development Services Reserve 707,380 (75,000) 632,380 Environmental Services Reserve 613,182 (50,000) 563,182 Uncollected Deposits Reserve 289,454 289,454 Capital Improvement Reserve 250,000 250,000 Prior Year Encumbrances Economic Stability Reserve 25,000 (25,000) Undesignated Undesignated Fund Balance 1,736,846 15,773,320 148,859 15,964,870 100,000 92,601 1,686,755 7,993,126 15,773,320 148,859 15,964,870 350,000 7,600,435 General Fund Undesignated Fund Balance reflects the operating budget's ongoing revenues, expenditures, carryforwards, transfers in and out, and the use offund balance reserves. Designated Fund Balance reflects both legal requirements and Council directed reserves. The Operations Reserve grows by the annual investment rate earned by the City each year, and ensures cash availability for operations. The Economic Uncertainty Reserve was established at $1.5 million for emergency funding use. Special Revenue Funds Landscape Lighting Districts 285,965 436,359 533,260 189,064 CDBG Program Fund 332,517 332,517 Housing Rehabilitation Pgm 209,558 3,000 212,558 Total Special Revenue Funds 495,523 771,876 533,260 332,517 401,622 The Environmental and Gas Tax Special Revenue Funds were closed effective with the FY 2007/08 budget. The Gas Tax Fund activity was reallocated to the Capital Improvement Plan, and the Environmental Fund activities were reallocated to the General Fund as the special franchise fee were eliminated in FY 2006/07. The Development Special Revenue Funds were closed in prior years. Transactions are to be reclassed to development activities in the General Fund in FY 2007/08, and fund balances are to be cleared out to the GF Development Reserve. Debt Service Funds 2001 Series GO Bonds 981,602 950,000 1,018,556 913,046 Total Debt Service Funds 981,602 950,000 1,018,556 913,046 Debt Service Funds reflectsCity debt. The City issued General Obligation Bonds in 2001, for the library expansion project. The Fund reflects the property tax assessment receipts and the debt principal and interest payments made during the fiscal year. Fund Balance reflects the City's reserve for this debt issuance. CITY OF SARATOGA FINANCIAL SUMMARIES FUND BALANCE ACTIVITY FY 2009/10 7/1/2009 Plus Plus Less Less Source 6/30/2010 Estimated Revenues Transfers Expenditures Transfers (Use) of Estimated Balance Carryforwards In Carryforwards Out Reserves Balance Internal Service Funds Liability Risk Management 213,548 305,000 347,948 170,600 Workers Compensation 49,368 260,000 265,881 43,487 Office Stores Fund 37,179 50,000 54,200 32,979 IT Services 158,521 400,000 466,481 92,040 Vehicle Equip Maintenance 42,247 225,000 237,760 29,487 Building Maintenance 238,725 750,000 795,432 193,293 Vehicle Equip Replacement 389,220 206,000 126,360 468,860 IT Equipment Replacement 363,944 58,008 66,200 175,000 180,753 Total Internal Service Funds 1,492,752 2,254,008 2,360,261 175,000 1,211,500 The City maintains Internal Service Funds to provide full operational costing for services. Three of the funds are equipment replacement sinking funds' which charge back to the departments the cost of the assets, to ensure the City is setting aside funding, and to charge an apporpriate annual cost for the asset. Fund balance reflects the accumulated funding for asset replacement to date. The remaining funds provide for the cost of the services and'or insurance in a fair, allocated manner. Over time, fond balances will build up to provide a funding reserve as needed. Trust Funds Library Capital Improvement KSAR Trust Fund Total Trust Funds 330,089 10,000 37,661 65,200 367,750 75,200 15,000 325,089 100,000 2,861 115,000 327,950 The City holds two trust funds in a fiduciary capacity: The Library Bond's Capital Maintenance Project Reserve, and the KSAR Community Access Television Foundation Investment Funds. Both funds earn interest on their fund balance at the City's investment rates. The Leonard Road Fund was closed with the FY2006/07 Year End and any remaining fund balance will transfer to the General Fund. Capital Improvement Plan Funds Street Projects 1,769,548 7,475,761 252,287 9,391,596 106,000 Parks Trails Projects 716,525 1,986,963 250,000 2,953,488 Facility Projects 791,018 40,000 137,571 968,589 Administrative Projects 99,859 175,000 274,859 Total Capital Improvement Funds 3,376,950 9,502,724 814,858 13,588,532 106,000 The above CIP funds are included at a summary level. Capital revenues include all outstanding funding sources identified as a source of funds for projects as approved in the fiscal year, however not all funding will become available in the fiscal year. In addition, estimated expenditures is temporarily shown as appropriated expenditures in FY 2007 /08, and will be reduced to actuals at year -end.. IFUND BALANCE TOTALS 14,707,703 29,327,129 963,717 33,580,479 963,517 10,454,553 1 CITY OF SARATOGA FINANCIAL SUMMARIES Fund Balance Reserves FUND BALANCE RESERVES 5 YEAR COMPARATIVE HISTORY 6/30/2006 6/30/2007 6/30/2008 6/30/2009 6/30/2010 Actual Actual Estimated Budgeted Budgeted YE Balance YE Balance YE Balance YE Balance YE Balance General Fund Reserved Reserved for Petty Cash 1,300 1,300 1,300 1,300 1,300 Reserve for Retiree Medical 62,500 Development Deposits 604,909 Designated Operations Reserve 2,554,149 2,688,036 2,808,164 2,869,964 2,927,363 Economic Uncertainty 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 CIP Project Reserve 614,997 450,000 1,200,000 250,000 Designated for Liab Claims 38,695 Prior Year Encumbrances 253,875 58,386 Designated for Economic Stability 25,000 Designated for Uncollected Deposits 289,454 289,454 289,454 Reserve for Carryforwards Op 80,000 Reserve, for Carryforwards CIP 47,000 Development Services Fund 1,339,563 776,192 782,380 707,380 632,380 Environmental Services Fund 909,759 710,667 679,917 613,182 563,182 Designated for Recreation (31,783) (30,291) Designated for Teen Services (38,728) (42,654) Undesignated Undesignated Fund Balance 2,807,537 1,740,529 2,216,238 1,736,846 1,686,755 Total General Fund Reserves 9,656,794 8,880,759 9,535,840 7,993,126 7,600,435 Special Revenue Funds Landscape Lighting Districts 250,317 316,116 190,687 285,965 189,064 CDBG Program Fund (11,137) Housing Rehabilitation Pgm 198,522 202,368 206,658 209,558 212,558 Pavement Mgmt Closeout 604,509 438,337 Engineering Development Funds 4,182 Development Deposit Funds (30,199) Total Special Revenue Funds 1,042,210 930,804 397,345 495,523 401,622 Debt Service 2001 Series Library GO Bonds 865,379 746,557 853,619 981,602 913,046 Leonard Road Bond 7,742 Total Debt Service 865,379 754,299 853,619 981,602 913,046 Internal Service Liability Risk Management 128,689 213,548 170,600 Workers Compensation 47,735 49,368 43,487 Office Stores Fund 32,616 37,179 32,979 IT Services 122,542 158,521 92,040 Vehicle Equip Maintenance 13,414 42,247 29,487 Building Maintenance 53,546 29,457 141,782 238,725 193,293 Vehicle Equip Replacement 247,149 247,149 336,685 389,220 468,860 IT Equipment Replacement 403,520 403,520 367,549 363,944 180,753 Total Internal Service Reserves 704,215 680,126 1,191,012 1,492,752 1,211,500 B -20 CITY OF SARATOGA FINANCIAL SUMMARIES Fund Balance Reserves Trust Agency Library Capital Improvement KSAR Trust Fund Total Trust Agency Reserves Capital Project Funds Street Project Funds Park Trail Project Funds Facility Improvement Funds Administrative Project Funds Total Capital Projects Funds FUND BALANCE RESERVES 5 YEAR COMPARATIVE HISTORY 6/30/2006 Actual YE Balance 704,004 61,531 765,535 6/30/2007 Estimated YE Balance 684,553 64,862 749,415 6/30/2008 Budgeted YE Balance 693,929 38,661 732,590 3,070,138 1,703,304 1,955,994 1,464,309 1,502,397 441,991 515,315 100,841 3,070,138 3,609,604 4,074,547 GRAPHIC REPRESENTATION OF 5 YEAR GENERAL FUND AND TOTAL FUND FUND BALANCE HISTORY WITH 5 YEAR TREND PROJECTION 6/30/2009 Budgeted YE Balance 330,089 37,661 367,750 1,769,548 716,525 791,018 99,859 3,376,950 6/30/2010 Budgeted YE Balance 325,089 2,861 327,950 TOTAL RESERVES 16,104,271 15,605,007 16,784,953 14,707,703 10,454,553 30,000,000 25,000,000 20,000,000 15,000,000 10,000,000 5,000,000 General Fund Balance R— Total Fund Balance CITY OF SARATOGA FINANCIAL SUMMARIES DEPARTMENT REVENUES BY PROGRAM FY 2006/07 FY 2007/08 FY 2008/09 FY 2008/09 FY 2009/10 Actuals Actuals Adjusted Estimated Proposed Council Commissions 1101 City Council 16,450 14,400 1,200 1,800 1,200 1102 City Commissions 500 800 Total Council Commissions 16,450 14,900 2,000 1,800 1,200 City Manager's Department 2101 City Manager's Office 1,000 1,000 2102 City Clerk 1,678 3,858 17,000 10,980 2,000 2103 Human Resources Total City Manager's Department 1,678 3,858 18,000 11,980 2,000 Finance Administrative Services Department 3101 Finance Services 35,307 34,869 33,000 54,662 42,650 3102 Office Stores Fund 75,685 67,000 65,575 50,000 3201 Information Technology Services 369,808 403,946 403,946 400,000 3202 IT Equipment Replacement 14,000 52,103 51,303 51,303 58,008 Total Finance Administrative Services 49,307 532,465 555,249 575,486 550,658 Community Development 4101 Development Services 627,582 731,759 742,260 560,127 520,080 4102 Advanced Planning 47,303 71,993 200,000 120,000 160,000 4103 Code Compliance 1,330 25,509 13,715 15,842 14,150 4201 Building Inspection Services 1,267,168 1,419,548 1,625,000 1,068,253 1,271,100 4301 CDBG Program Fund 277,271 26,524 127,203 47,732 332,517 4302 Housing Rehabilitation Pgm Fund 14,301 17,906 3,200 2,900 3,000 Total Community Development 2,234,955 2,293,239 2,711,378 1,814,854 2,300,847 Public Works Department 5101 General Engineering 102,672 122,480 85,000 75,000 75,000 5102 Development Engineering 130,195 236,500 100,162 151,000 5103 Environmental Services 26,517 25,000 12,849 8,500 5201 Streets Storm Drains 3,061 69,123 5301 Parks Landscape Maintenance 105,540 267,066 237,938 236,042 231,500 5202 Vehicle Equipment Maintenance 218,232 264,000 250,000 225,000 5203 Vehicle Equipment Replacement 29,878 200,000 200,000 211,000 206,000 5302 Landscape Lighting Districts 415,063 435,505 447,150 437,888 436,359 5xxx Equipment Operations 7,321 5xxx Development Regulations 465,769 5xxx Environmental Funds 338,621 5xxx Gas Tax Fund 990,717 Total Public Works Department 2,455,581 1,403,056 1,495,588 1,392,064 1,333,359 Represents programs which were realigned effective with the FY 2007/08 budget. Note Revenue and expenditure Financial Summaries schedules include Recreation and Development transactions in General Fund amounts however, revenues and expenditures that were previously accounted for in Special Revenue Funds (i.e. $600, 000 of staffing in the Pavement Management Fund) are not included in General Fund history prior to FY 2007/08. CITY OF SARATOGA FINANCIAL SUMMARIES Recreation Facilities Department 6101 Recreation Services 6102 Teen Services 6201 Facility Rentals 6202 Building Maintenance Total Recreation Department Public Safety 7101 Public Safety Services 674,170 7102 Emergency Preparedness 9,803 Total Public Safety 683,973 Non Departmental 8101 General Administration 11,565,185 8201 Legal Services 30,770 8301 Community Grants 8302 Community Events 8401 Risk Management/Liability Ins 8501 Workers Compensation 8601 2001 Series Bond Debt Service Fund 8701 Library Capital Improvement Fund 8702 KSAR Community Access Total Non Departmental Capital Improvement Projects 9100 Street Projects 9200 Park Trail Projects 9300 Facility Projects 9400 Administrative Projects Operating Transfers In 8101 General Fund Non Departmental 8101 General Fund Recreation 3201 IT Services Fund 5302 L &L Funds 5203 Vehicle Equip Replacement Fund 6202 Building Maintenance Fund 9999 Capital Projects Streets 9999 Capital Projects Parks Trails 9999 Capital Projects Facilities 9999 Capital Projects Administrative Total Operating Transfers In DEPARTMENT REVENUES BY PROGRAM FY 2006/07 Actuals 786,105 16,012 98,614 900,731 899,662 19,424 3,331 12,518,372 226,158 236,134 1,000 499,735 171,311 25,000 43 50,000 50,000 2,821 2,280 3,617,294 4,570,768 FY 2007/08 FY 2008/09 Actuals Adjusted 646,708 11,258 242,127 724 1,624,607 580,932 495,000 .520,027 495,000 4 7 176 585,153 502,500 520,203 495,000 B -23 12,194,599 71,893 319,814 247,000 1,118,965 14,116 3,799 13,970,186 148,123 148,123 296,246 2,275,254 15,000 837,000 20,000 175,000 807,081 1,839,081 12,127,950 50,000 359,259 270,920 1,015,000 19,500 42,500 13,885,129 6,863,053 2,400,888 3,400 FY 2008/09 FY 2009/10 Estimated Pr opose d 573,500 2,662 171,575 807,378 1,555,115 12,003,881 4,441 309,349 270,920 1,141,952 10,300 36,000 13,776,843 300,000 100,000 50,000 Total Capital Improvement Projects 463,292 9,267,341 450,000 9,502,724 153,732 162,312 148,859 917,173 125,000 1,024,607 119,000 2,339,512 19,600 803,500 125,000 957,500 119,000 2,186,912 679,740 2,500 174,400 750,000 1,606,640 11,944,500 305,000 260,000 950,000 10,000 65,200 13,534,700 7,475,761 1,986,963 40,000 252,287 250,000 137,571 175,000 963,717 Total Revenues and Transfers In 22,941,633 25,294,478 32,615,778 .22,285,256 30,290,846 Represents programs which were realigned effective with the FY 2007/08 budget. Note Revenue and expenditure Financial Summaries schedules include Recreation and Development transactions in General Fund amounts however, revenues and expenditures that were previously accounted for in Special Revenue Funds (i.e. $600,000 of staffing in the Pavement Management Fund) are not included in General Fund history prior to FY 2007/08. CITY OF SARATOGA FINANCIAL SUMMARIES Council Commissions 1101 City Council 1102 City Commissions Total Council Commissions DEPARTMENT EXPENDITURES BY PROGRAM FY 2006/07 FY 2007/08 FY 2008/09 FY 2008/09 FY 2009/10 Actuals Actuals Adjusted Estimated Pro 106,939 145,317 187,316 197,032 182,974 113,613 18,275 31,115 24,180 26,965 220,552 163,592 218,431 221,212 209,939 City Manager's Department 2101 City Manager's Office 416,435 573,977 690,851 629,253 679,989 2102 City Clerk 247,466 269,701 352,392 334,873 290,302 2103 Human Resources 247,545 307,937 350,646 341,073 361,585 Total City Manager's Department 911,446 1,151,615 1,393,889 1,305,199 1,331,876 Finance Administrative Services Department 3101 Finance Services 715,032 784,139 992,920 853,947 899,337 3xxx Management Information Systems 253,445 3102 Office Stores Fund 43,069 60,000 61,012 54,200 3201 Information Technology Services 247,266 403,946 367,967 466,481 3202 IT Equipment Replacement 90,241 17,340 55,400 54,908 66,200 Total Finance Administrative Services 1,058,718 1,091,814 1,512,266 1,337,834 1,486,218 Community Development 4101 Development Services 875,702 972,894 1,228,263 1,033,213 943,061 4102 Advanced Planning 103,553 61,575 199,328 198,940 159,177 4103 Code Compliance 143,900 213,305 236,968 224,896 193,039 4201 Building Inspection Services 746,871 985,353 1,047,021 997,605 887,602 4301 CDBG Program Fund 266,134 4302 Housing Rehabilitation Pgm Fund Total Community Development 2,136,160 2,238,738 2,711,580 2,454,654 2,182,879 Public Works Department 5101 General Engineering 341,760 577,673 539,442 591,621 525,311 5102 Development Engineering 176,996 299,638 179,489 189,945 5103 Environmental Services 440,683 514,779 470,271 533,836 5201 Streets Storm Drains 1,893,466 1,319,186 1,294,846 1,299,392 1,292,749 5301 Parks Landscape Maintenance 1,300,868 1,795,957 1,898,473 1,870,520 1,962,254 5xxx Equipment Operations 188,204 5202 Equipment Maintenance 204,818 247,905 221,167 237,760 5203 Vehicle Equipment Replacement 318,454 110,464 158,500 158,465 126,360 5302 Landscape Lighting Districts 302,649 359,247 442,895 334,030 533,260 5xxx Development Regulations 144,630 5xxx Integrated Waste Management 61,711 5xxx Storm Water Management 382,000 5xxx Gas Tax Fund 1,156,890 Total Public Works Department 6,090,632 4,985,025 5,396,478 5,124,955 5,401,474 Represents Programs which were closed or realigned effective in the FY 2007/08 budget Note: Revenue and expenditure Financial Summaries schedules include Recreation and Development transactions in General Fund amounts however, revenues and expenditures (i.e. staffing internal service costs) that were previously accounted for in Special Revenue Funds (i.e. the Pavement Management Fund) are not included in General Fund history prior to FY2007/08. B -24 CITY OF SARATOGA FINANCIAL SUMMARIES Recreation Facilities Department 6101 Recreation Services 6102 Teen Services 6201 Facility Rentals 6203 Building Maintenance Total Recreation Department Public Safety 7101 Public Safety Services 7102 Emergency Preparedness Total Public Safety Non Departmental 8101 General Administration 8201 Legal Services 8301 Community Grants 8302 Community Events 8401 Liability Risk Management 8501 Workers Compensation 8601 2001 Series Bond Debt Service Fund 8701 Library Capital Improvement Fund 8702 KSAR Community Access Total Non Departmental Capital Improvement Projects 9100 Street Projects 9200 Park Trail Projects 9300 Facility Projects 9400 Administrative Projects Total Capital Improvement Projects Operating Transfers Out 8101 General Fund 8101 Development Deposits Fund 8101 Environmental Funds to GF 3202 IT Equipment Replacement to CIP 4301 CDBG Fund to GF CIP 5302 Landscape Lighting Districts 8701 Library Capital Trust Fund to CIP 9111 Pavement Mgmt Fund Closeout 9100 Capital Projects Streets 9200 Capital Projects Parks Trails 9300 Capital Projects Facilities 9400 Capital Projects Administrative DEPARTMENT EXPENDITURES BY PROGRAM FY 2006/07 FY 2007/08 Actuals Actuals 862,295 941,212 113,566 123,487 736,351 304,534 89,088 642,264 1,801,300 2,011,497 3,588,502 152,908 3,741,410 411,895 532,476 276,900 281,961 168,948 167,538 13,845 22,396 191,125 199,265 1,018,484 1,015,941 38,874 7,782 30,000 1,928,946 2,448,484 1,347,970 554,499 279,833 2,182,302 2,607,834 303,643 94,000 203,713 46,706 222,422 3,937,033 4,177,577 4,174,593 15,607 43,309 27,928 3,952,640 4,220,886 4,202,521 2,258,571 300,378 664,799 68,439 3,292,187 3,255,234 FY 2008/09 FY 2008/09 FY 2009/10 Adjusted Estimated Proposed 1,093,189 132,881 318,856 807,081 2,352,007 605,262 439,521 174,564 28,900 336,268 270,920 1,017,956 70,000 42,500 2,985,891 1,027,013 124,925 328,433 710,435 2,190,807 495,903 265,183 152,328 12,436 224,490 269,287 1,013,969 64,140 37,000 2,534,735 9,478,719 1,710,346 4,012,401 1,042,290 1,499,322 690,199 219,841 119,982 15,210,282 3,562,817 986,869 68,607 309,345 795,432 2,160,252 4,323,100 31,752 4,354,852 548,526 354,841 193,156 20,550 347,948 265,881 1,018,556 15,000 100,000 2,864,458 9,391,596 2,953,488 968,589 274,859 13,588,532 1,543,500 1,543,500 350,000 70,734 175,000 138,090 258,838 47,732 332,517 168,000 28,180 310,000 310,000 438,337 484,907 257,500 257,500 106,000 Total Operating Transfers Out 3,478,318 4,555,302 2,369,838 2,186,912 963,517 Total Expenditures and Transfers Out 23,549,784 25,890,893 38,371,547 25,121,646 34,543,996 Represents Programs which were closed or realigned effective in the FY 2007/08 budget Note: Revenue and expenditure Financial Summaries schedules include Recreation and Development transactions in General Fund amounts however, revenues and expenditures (i.e. staffing internal service costs) that were previously accounted for in Special Revenue Funds (i. e. the Pavement Management Fund) are not included in General Fund history prior to FY 2007/08. B -25 CITY OF SARATOGA FINANCIAL SUMMARIES Full Time Equivalents (FTE) City Manager's Department City Manager Assistant City Manager Executive Assistant to CM City Clerk Human Resources Manager Administrative Analyst I, II Total FTEs Administrative Services Department Administrative Services Director Supervising Accountant Accountant Accounting Technicians Office Specialists I, II, III IT Administrator IT Technician/MIS Assistant Total FTEs Community Development Department Community Development Director Senior Planner Assistant/Associate Planner Plan Check Examiner/Engineer Arborist Building Official Building Inspector Office Specialist I, II, III Code Compliance Specialist Total FTEs TOTAL STAFF BY DEPARTMENT 2005/06 2006/07 2007/08 2008/09 2009/10 Funded Funded Funded Funded Funded 1.00 0.80 1.00 1.00 1.00 4.80 1.00 1.00 1.00 0.80 1.00 1.00 1.00 4.80 1.00 1.00 1.00 2.00 2.75 1.00 1.00 5.75 6.00 1.00 1.00 3.00 1.00 1.00 3.00 2.00 1.00 13.00 1.00 1.00 3.00 1.00 1.00 1.00 3.00 2.00 1.00 14.00 1.00 1.00 1.00 1.00 1.00 1.00 6.00 1.00 1.00 1.00 2.00 1.00 1.00 7.00 1.00 1.00 3.00 1.00 1.00 1.00 3.00 2.00 1.00 14.00 1.00 1.00 1.00 1.00 1.00 0.75 1.00 1.00 1.00 1.00 1.00 1.00 6.00 5.75 1.00 1.00 1.00 2.00 1.00 6.00 1.00 1.00 3.00 1.00 1.00 1.00 3.00 2.00 1.00 14.00 Public Works Department Public Works Director 1.00 1.00 1.00 1.00 Senior Engineer 1.00 Assistant/Associate Engineer 2.00 3.00 3.00 1.00 Administrative Analyst I, II 1.00 1.00 1.00 1.00 Office Specialist I, II, III 1.75 1.75 1.75 1.75 Parks Maintenance Supervisor/Mgr 1.00 1.00 1.00 1.00 Parks Maintenance Lead 1.00 1.00 1.00 1.00 Parks Maintenance Specialist 1.00 1.00 1.00 1.00 Parks Maintenance Worker I, II, III 6.00 6.00 6.00 6.00 Street Maintenance Supervisor 1.00 1.00 1.00 1.00 Street Maintenance Lead 1.00 1.00 1.00 Street Maintenance Specialist 1.00 1.00 1.00 Street Maintenance Worker I, II, III 5.00 3.00 4.00 4.00 Total FTEs 20.75 21.75 22.75 21.75 1.00 1.00 3.00 1.00 6.00 1.00 1.00 2.00 1.00 1.00 1.00 2.00 2.00 1.00 12.00 1.00 1.00 1.00 1.00 1.75 1.00 1.00 1.00 6.00 1.00 1.00 1.00 4.00 21.75 1 B 26 CITY OF SARATOGA FINANCIAL SUMMARIES TOTAL STAFF FTEs TOTAL STAFF BY DEPARTMENT 2005/06 2006/07 2007/08 2008/09 2009/10 Funded Funded Funded Funded Funded Recreation Facilities Department Recreation Department Director 1.00 1.00 1.00 1.00 Senior Recreation Supervisor 1.00 1.00 1.00 1.00 Recreation Supervisor 1.00 2.00 2.00 1.00 Recreation Program Coordinator 1.00 1.00 Facility Coordinator 0.60 0.60 0.60 0.60 Office Specialist I, II, III 1.75 2.00 2.00 1.00 Account Clerk 1.00 Facility Maintenance Supervisor 1.00 1.00 1.00 1.00 Facility Maintenance Lead 1.00 1.00 1.00 Facility Maintenance Worker I, II, III 3.00 2.00 2.00 2.00 Total FTEs 10.35 10.60 10.60 10.60 Public Safety Department City Manager Assistant City Manager 0.20 0.20 Total FTEs 0.20 0.20 54.85 57.35 60.35 58.35 54.85 HOURLY STAFFING BY DEPARTMENT 2005/06 2006/07 2007/08 2008/09 2009/10 Funded Funded Funded Funded Funded City Manager's Department HR Admin Assistants 1,400 1,400 1,800 1,600 1,600 Student Interns 240 900 Executive Assistant 900 900 800 Administrative Services Department Sr. Accountant 960 960 Accountant/Budget Analyst 1,040 1,040 1,040 Accounting Technician 1,040 2,000 IT Intern 1,052 1,040 2,000 2,080 Community Development Department Forestry Intern 940 940 940 Planning Intern 450 450 Account Clerk 1,200 1,200 Public Works Department Engineering Inspectors 1,840 1,840 1,840 92 Maintenance Workers 2,080 4,080 2,080 2,080 2,080 Recreation Facilities Department Facility Attendents 1,700 1,700 1,700 1,700 1,200 Recreation Leaders 5,390 4,300 4,300 4,300 4,000 Clerical Total Annual Hours 13,562 16,300 15,430 19,870 15,052 B 27 1.00 1.00 1.00 0.60 1.00 0.75 1.00 1.00 2.00 9.35, CITY OF SARATOGA FINANCIAL SUMMARIES 70 6o- 50- 40- 30- 20 10 0 2005/06 Full Time Equivalents (FTE) City Manager's Department Administrative Services Community Development Public Works Recreation Department Public Safety Total Staff by Department STAFFING BY DEPARTMENT Five Year Staffing Trend 2006/07 2007/08 2008/09 2009/10 TOTAL STAFF BY DEPARTMENT Recreation Department Public Works Community Development Administrative Services City Manager's Department 2005/06 2006/07 2007/08 2008/09 Funded Funded Funded Funded 4.80 4.80 6.00 6.00 5.75 6.00 7.00 6.00 13.00 14.00 14.00 14.00 20.75 21.75 22.75 21.75 10.35 10.60 10.60 10.60 0.20 0.20 54.85 57.35 60.35 58.35 B -28 2009/10 Funded 5.75 6.00 12.00 21.75 9.35 54.85 IN CITY OF SARATOGA FINANCIAL SUMMARIES 70 6o 50- 40- 30 20 10 O- Full Time Equivalents (FTE) General Fund City Manager's Department Administrative Services Community Development Public Works Recreation Department Public Safety Total General Fund FTEs Internal Service Funds City Manager's Department Administrative Services Public Works Recreation Department Total Internal Service Funds STAFFING SUMMARIES 5 Year History of Department Staffing by Fund General Fund Internal Service Funds 0 Special Revenue Funds TOTAL DEPARTMENTAL STAFF BY FUND Special Revenue Funds Public Works 7.24 7.75 Total Special Revenue Funds 7.24 7.75 2005/06 2006/07 2007/08 2008/09 Funded Funded Funded Funded 4.80 4.80 5.70 5.70 4.55 4.75 4.80 4.85 13.00 14.00 14.00 14.00 13.51 14.00 22.05 21.05 10.35 10.60 6.85 6.65 0.20 0.20 46.41 48.35 53.40 52.25 1.20 1.25 1.20 1.25 0.30 2.20 0.70 3.75 6.95 0.30 1.15 0.70 3.95 6.10 Total FTEs 54.85 57.35 60.35 58.35 B 29 2009/10 Funded 5.70 4.85 12.00 21.05 5.20 48.80 0.05 1.15 0.70 4.15 6.05 54.85 CITY OF SARATOGA FINANCIAL SUMMARIES IN Memo City of Saratoga City Clerk's Office To: Mayor and City Councilmemb- From: Ann Sullivan, City Cler j/ Date: May 20, 2009 Re: AGENDA ITEM #12 Fiscal Year 2009/10 Proposed Operating Capital Budget Public Hearing Attached to this MEMO is email correspondence staff received after the staff report was fmalized. The item is in regards to Item #12 on this evening's agenda. City Clerk [Ann Sullivan] From: Nick Streit [NStreit @cpa- online.com] Sent: Wednesday, May 20, 2009 1:08 PM To: Chuck Page; Jill Hunter; Howard Miller; Kathleen King; Susie Nagpal Cc: Howard Miller; Susie Nagpal; kking @scfhp.com; Dave Anderson; City Clerk [Ann Sullivan] Subject: 2009 -2010 Proposed Budget Attachments: BUDGET.PDF May 20, 2009 City of Saratoga 2009/2010 proposed budget Mayor and Councilmember's Since 1997, as the chair of the finance commission and with my eight years on the City Council I have been involved in ten City of Saratoga prior budgets, (June 30, 1998 thru June 30, 2007). Each of these prior budgets were different in their own way, regarding the economic times, City surpluses /deficits and citizen requirements. But none were more important then the current June 30, 2010 budget before you. The country is in the worst economic downturn in decades; California is on the brink of insolvency with the defeat of propositions 1A thru lE yesterday; and the next victims of Governor of California and legislature's gimmicks to balance the budget, being the California Cities and Counties. Therefore, now is the time to have the most conservative balanced budget Saratoga has ever proposed, especially with the recession predicted to last till 2012, maybe 2014. Even though you have already made some cuts with the reduction of one planner, a building inspector, etc. it is not enough. Especially since the proposed City of Saratoga's 2009/2010 budget before you, (as evidenced by the attached Total Fund Activity Summary), proposes a general fund deficit of $397,223, $15,922,179 in revenue less $16,319,402 in expenses) In addition, the cuts you have made to date are all in departments, Community Development, Public Works, Recreation) that have a direct service connection to the Citizens of Saratoga and not to any of the back office operational departments, City Manager and Administrative Services). Please remember, the majority of the very people who have elected you, are very concerned about the very services that effect their daily lives and are part of the very departments you have cut; i.e.; streets and roads, public safety, parks and recreation, and Community development when they upgrade or build their dream home. They are less affected by the very departments you have left intact City Manager and Administrative Services, which doesn't make logical or fiscal sense. I encourage you to consider the following actions for the long term stability of the City of Saratoga financial position: 1) Balance the 2009/2010 proposed general fund budget by cutting approximately, $400,000 in City Manager and Administrative Services expenses. for example, does Saratoga still need both a City Manager and Asst. City Manager) 5/20/2009 Page 1 of 2 2) Hold in reserve 100% of the undesignated Fund Balance till at least the end of the June 30, 2010 fiscal year when we might have a better understanding of the states financial situation and the economy 3) Consider delaying all or parts of the advanced planning projects currently in process or planned to save staff and legal expenses. 4) Consider the merger of the Saratoga Parks and Recreation department with Los Gatos/ Saratoga Recreation. A direct savings of approximately $250,000 a year, with only a current 65% cost recovery system. Thank you for considering my comments and please remember the reason why the City of Saratoga has almost ten million in operating funds is that previous City Councils proposed balanced general fund budgets; were conservative in economic down turns; and considered the long term financial health of the City and not the short term political gains, like Sacramento and Washington DC do every day. Again, Thanks and please take your time on this very important issue, even if that means adjourning to another study session, as there is plenty of time to get it right. Nick Streit, CPA, CVA, MST Managing Partner Delucchi, Hawn, Co., LLP 333 W. Santa Clara St. Suite 750 San Jose, Ca 95113 -1716 14076 Sobey Meadows Ct. Saratoga, Ca 95070 408 918 -1554 (direct) 408 286 -2200 408 286 -2220 (fax) 408 832 -2030 (cell) Circular 230 Notice: IRS regulations, as well as many states, require us to advise you that, unless otherwise specifically noted, any tax advice in this communication (including any attachments, enclosures, or other accompanying materials) was not intended or written to be used, by any taxpayer for the purpose of avoiding tax related penalties imposed under the U.S. Internal Revenue Code or any other applicable state or local tax law provision; furthermore,this communication was not intended or written to support the promoting, marketing or recommending of any of the transactions or matters it addresses. This message is intended for the sole use of the individual or entity to which it is addressed, and may contain information that is privileged, confidential and /or exempt from disclosure under applicable law. If the reader of this message is not the intended recipient, or the employee or agent responsible for delivering the message to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. Any document(s) attached to this message is(are) being provided at the client's request and for its convenience. Any such document is a legal document and should not be altered without our knowledge and approval. 5/20/2009 Page 2 of 2 Fund Category Operating Funds General Fund Reserve for Petty Cash Designated for Operations Economic Uncertainty Capital Projects Reserve Economic Stabiltiy Funds Uncollected Deposits Reserve Development Reserve Environmental Reserve Undesignated Fund Balance Soecial Revenue Funds Landscape Lighting Districts CDBG Program Fund Housing Rehabilitation Pgm internal Service Funds Liability/Risk Management Workers Compensation Office Stores Fund IT Services Vehicle Equip Maintenance Building Maintenance Equipment Replacement Funds IT Equipment Replacement Total Operating Funds Debt Service 2001 Series GO Bonds Total Debt Service Trust Agency Funds Library Capital Improvement KSAR Total Trust Agency Funds Capital Funds r Street Projects Park Trail Projects Facility Projects Administrative Projects Total Capital Funds Total Fund Activity Summary Estimated Fund Balance 7/1/2009 Revenues Transfers In S 1,300 5 S S 2,869,964 1,500,000 250,000 25,000 289,454 707,380 613,182 S 1,658,846 S 15,922,179 S 16,319,402 S 285,965 436,359 533,260 332,517 332,517 209,558 3,000 213,548 305,000 347,948 49,368 260,000 265,881 37,179 50,000 57,200 158,521 400,000 462,794 42,247 225,000 238.645 238,725 750,000 794.019 389,220 206,000 126,360 363,944 58,008 241,200 5 9,903,402 S 18,948,064 5 19,719,226 5 981,602 950 000 1,018,556 S 981,602 S 950,000 S 1,018,556 S 330.089 10,000 15,000 37,661 65,200 100,000 S 367,750 S 75,200 S 115,000 5 1,769,548 7,728,048 9,497,596 716,325 2,236,963 2,953,488 791,018 177,571 968,589 99,859 175,000 274,859 3,376,950 S 10 ,317,582 S 13,694,532 S TOTAL ALL FUNDS S 14,629,703 S 30,290,846 5 34,547,314 S Expenditures Use of Estimated Carryforward Fund Balance Transfers Out Fund Balance 6/30/2010 57,400 (250,000) (25,000) (75,000) (50,000) 342,600 S 1,300 2,927,364 1,500,000 289,454 632,380 563.182 1,604,222 189,064 212,558 170,600 43,487 29,979 95,727 28,602 194,706 468,860 180.753 S 9,132,239 913,046 S 913,046 325,089 2,861 S 327,950 S 10,373,236 (250,000) Tiansferto'CIP for en Space (25,000) Ree'Program•funding use. (75,000) Devclopmentfunding use ;(50,000) Environmental funding use, (96,901) L&L Funding us 3;000 Furiding.additi 42,948) Fundingrtusse (5,881) Funding;use .for rcpaiis :(contingency) (7,290) Funding use (62,794. Funding use for bac):loggediprojects, (13,645) Fundrnguse 1(44 ;019) Funding us 79,640 f unding addition (183,192) _Funding use.plus $175,000(transferto.CIP.- {773;939) Tot l'F,niid�Bael ce Chan e__ 42,038. IS Fund change net of projects BUILDING PERMITS PROJECTS READY OR ON HOLD 1. 14130 Douglass Lane, Addition $7,746 2. 18930 Brookside Circle, NSFD $13,425 3. 18910 Brookside Circle, NSFD $13,427 4. 18890 Brookside Circle, NSFD $14,735 5. 18870 Brookside Circle, NSFD $13,261 6. 18850 Brookside Circle, NSFD $13,530 7. 18830 Brookside Circle, NSFD $13,273 8. 18810 Brookside Circle, NSFD $13,429 9. 18915 Brookside Circle, NSFD $14,165 10. 18895 Brookside Circle, NSFD $13,720 11. 18875 Brookside Circle, NSFD $13,994 12. 18855 Brookside Circle, NSFD $14,006 13. 18835 Brookside Circle, NSFD $13,874 14. 18935 Brookside Circle, NSFD $13,133 15. 18955 Brookside Circle, NSFD $14,625 16. 20475 Arbeleche Lane, NSFD $13,577 17. 20487 Arbeleche Lane, NSFD $12,099 18. 20509 Arbeleche Lane, NSFD $15,367 19. 20517 Arbeleche Lane, NSFD $12,862 20. 20488 Arbeleche Lane, NSFD $22036 21. 20512 Arbeleche Lane, NSFD $19,101 22. 18661 Paseo Pueblo, NSFD $7,320 23. 18540 Clemson Avenue, Addition $3,409 24. 14494 Nutwood Lane, Addition $28,243 25. 15363 Peachhill Road, Remodel $6,081 26. 15120 Quito Road, NSFD $27,449 27. 19716 Elisa Avenue, Addition $10,145 28. 13490 Ward Way, NSFD $10,961 29. 14510 Big Basin Way, Remodel $3,387 30. 13224 Berwick Street, Addition $8,911 31. 15230 Pepper Lane, NSFD $26,117 32. 14078 Alta Vista Avenue, NSFD $15,367 33. 19001 Mellon Avenue, Addition $5,265 34. 19890 Scotland Avenue, Addition $3,645 35. 19726 St Ann Court, Addition $9,552 36. 22000 Rolling Hills Road, NSFD $7,819 37. 12450 Paseo Cerro, Remodel $3,948 38. 21995 Via Regina, NSFD $72,827 39. 20501 Marion Road, Addition $9,996 40. 15131 Alondra Lane, Addition $2,254 41. 13442 Ward Way, NSFD $21,539 42. 15230 Fruitvale Avenue, NSFD $43,147 May 20, 2009 Subdivisions New Single Family Homes and Major Remodels being Reviewed by Planning Four lot subdivision and four new two -story homes at 13686 Quito Road Two lot subdivision at 15211 Hume Drive 19961 Buckhaven Lane 18628 Cox Avenue 22525 Rolling Hills Road 14720 Sobey Road 19066 Austin Way Edencrest Lane 20316 Calle Montalvo 21216 Bank Mill Road 14034 Palomino Way 14982 Sobey Road 14660 Quito Road 15088 Norton Road 14340 Paul Avenue 13750 Surrey Lane 18830 Afton Avenue 20253 Saratoga Vista Court KSAR Saratoga Community Television CD May 20, 2009 Mr. Dave Anderson City Manager Saratoga, California Dear Dave, The Board of the Saratoga Community Access Television Foundation would like to give special thanks to your staff members Ann Xu, Julie Ingraham, and Mary Furey for their work resolving our financial difficulties with Comcast. They diligently pursued the problem to a success conclusion, and we do appreciate it. Support from the City for KSAR allows us to provide quality community access television to the residents of Saratoga. Thank you, Tom Moran Chair Saratoga Community Access Television Foundation KSAR 15 Saratoga Community Television 14000 Fruitvale Avenue, Saratoga, CA 95070 408.741.2108 Fax 408.867.9207 www.ksarly.org FY Estimate FY 08/09 Estimated Revenue Aug Current Actual Revenue Current Expenditure Adopted Expenditure Revenue Average Per 1\'Ionth Jan Projection Building S 1.625.000.00 S 855,077.73 S 843.270.03 S 1.047.021.00 S 85,507.77 S 1,026,09328 Planning S 742,260.00 S 479,297.02 S 824,945.62 S 1.228.263.00 S 47.929.70 S 575.156.42 Community Development Revenue FY 08/09 (July April) p ^annual planning stat\planning apt 1ications by FY Plannin>? Fees Revenues June 07 08: The revenues were overstated in FY07 08, Finance journalized fl e deposit amounts of revenue. The June revenue looks off since Finance did a year's worth of deposit in a single nr nth. Planning Aanlications July Aug Sept Oct Nov Dec Jan Feb Mar Apr May June Total Average FY 99 -00 S 41258.60 S 51,700.00 S 56.050.00 S 47.606.08 S 21. 600.00 5 41.888.72 S 47,894.95 S 38.275.09 S 54.742 20 S 43.082.55 S 62.102 29 S 47.600.00 S 553.81)0.48 S 46,150.04 FY 00 -0I 5 40.100.00 S 36.1 10.3 7 S 54.545.88 S 53,525.76 S 39.123.18 S 83 265.68 S 32.134.66 5 39,250.00 S 38.545.52 S 208,796.13 183.671.82 S 364.353.50 S 1.173.422.50 S 97,785.21 FY. 01-02 S 25.415.56 S 44,832.97 S 24.703.25 S 18.019.70 S 16,800.00 S 21,450.00 S 31.638.06 5 35.879.80 S 40.40464 S 26.614.30 S 26,913.31 5 22.697.09 S 335.398.68 S 27,949.89 FY 02 -03 S 29,100 20 S 27,432.69 S 15.341.85 S 7,718.38 S 11.650.00 S 12.097.67 S 21,343.40 S 27 264.74 S 22.886.60 S 26.614.30 5 20,775.19 5 22.697.09 5 244.922.11 S 20.410.18 FY 03 -04 S 18.469.08 S 33,936.65 S 23,304.96 S 18,872.49 5 22.62 7.00 S 23.702.63 S 28.740.63 S 16.682.36 5 68,369.11 5 39.570.66 S 66.220.51 5 44.724.08 S 405.720.16 S 33.810.01 FY 04 -05 S 187.007.85 S 65.816.35 5 99 258.41 S 44.03321 S 36.104.67 5 40.609.54 S 46.732.71 S 46.857.85 S 65.086.70 S 48.387.37 S 284.955.13 S 555.183.87 S 1.520.033.66 S 126,669.47 FY 05 -06 S 992296.01 S 215,392.16 S 70,546.54 S 30271.80 5 55,694.60 S 96,620.87 5 43.996.94 S 191,592.85 S 108.285.71 S 94.72458 S 131.1 22 S 106.876.54 S 1.244.419.82 S 103, 701.65 FY 06 -07 5 170.572.00 5 100.086.00 S 97.713.00 S 86.668.37 S 47.625.84 S 91.455.96 S 72.524.44 S 103.54 S 87.1 76.14 S 1.1 1.024.55 5 1 1 1.0}6.66 5 106,404.94 5 1.185.840.32 S 98.820.03 FY 07 -08 S 84.037.00 S 62.767.00 S 42,048.00 S 91.652.00 S 74.459.00 S 64.845.00 S 74.185.00 S 57.865.00 S 81.153.00 S 52.109.00 S 61922.00 S (43.733.00) 5 702.309.00 5 58.525.75 FY 08 -09 S 7(1,221.98 S 37.508.46 S 72,994.63 S 51.560.82 S 39.705.73 S 23,957.56 S 39.59(1.11) S 40.324.05 S 42,431.65 S 61,002.04 6 4 5 479,297.02 S 47929.70 Community Development Revenue FY 08/09 (July April) p ^annual planning stat\planning apt 1ications by FY Plannin>? Fees Revenues June 07 08: The revenues were overstated in FY07 08, Finance journalized fl e deposit amounts of revenue. The June revenue looks off since Finance did a year's worth of deposit in a single nr nth. Planning Aanlications FY 99 00 FY 00 01 FY 01 02 FY 02 03 FY 03 04 FY 04 05 FY 05 06 FY 06 07 FY 07 08 FY 08 09 FY 09 10 Accessory Structure 3 3 3 0 0 0 0 (1 0 0 Admin. Design Review 44 43 52 48 38 46 24 33 43 26 Annexation I 0 0 1 1 1 0 0 0 0 Arborist 0 0 0 0 2 35 43 69 99 61 BSE 50 60 6 0 0 0 0 0 0 0 BSA 1 6 I 0 0 0 0 0 0 0 Certificate of Compliance 1 6 0 0 2 0 4 3 1 3 Design Review 67 63 33 25 55 26 42 /7 37 30 General Plan Amendment 1 0 1 2 1 2 0 3 0 2 Lot Line Adjusunent 6 12 7 9 2 6 6 4 5 3 2nd Unit Use Permit 3 1 0 0 0 0 0 0 0 Sign Permit 18 19 11 14 15 10 18 11 10 12 Modification of Approval 4 0 2 I 6 4 6 11 5 7 Subdivision 8 3 3 2 I 3 4 0 5 I Temp. Use Permit 5 5 5 14 10 10 10 2 0 0 Use Permit 21 19 15 8 15 6 10 11 14 14 Variance 21 22 7 6 4 0 0 I I 3 Zoning Ord. Amendment 2 I 7 8 8 4 4 2 5 6 Misc(ex. Fences.appeals.HPCI 4 5 14 30 23 13 21 6 22 OTC Projects (stalled in 2002) 0 0 43 150 162 244 246 215 22 4 89 Totals 260 266 201 302 352 422 430 413 455 279 Community Development Revenue FY 08/09 (July April) p ^annual planning stat\planning apt 1ications by FY Plannin>? Fees Revenues June 07 08: The revenues were overstated in FY07 08, Finance journalized fl e deposit amounts of revenue. The June revenue looks off since Finance did a year's worth of deposit in a single nr nth. Planning Aanlications FY' July :Aug Sept Oct Nov Dec Jan Feb Mar Apr May June Total Average 4.6 FY 97 -98 5.2 4.4 5.8 13.0 2.4 1.6 1.2 2.2 2.1 5.0 4.4 8.1 55.4 FY 98 -99 7.6 6.0 4.6 8.3 2.4 3.2 5.6 2.8 3.6 6.7 5.9 14.8 70.7 5.9 FY 99 -00 7.4 7.7 4.4 5.8 6.3 5.7 12.1 1.1 5.6 3.0 4.1 7.0 70.2 5.9 FY 00 -01 5.4 8.2 4.5 8.5 7.2 10.0 2.8 3.0 3.2 5.2 5.4 6.7 70.1 5.8 FY 01 -02 8.7 5.5 2.4 4.3 2.1 1.8 2.4 2 2 6.0 5.0 7.3 7.1 54.8 4.6 FY 02 -03 6.8 2.1 7.4 5.1 2.7 1.2 5.6 2 .1 6.4 3.7 23.3 16.8 83.2 6.9 FY 1)3 -04 5.2 6.9 7.0 7.3 2.4 4.0 2.5 3.5 5.0 4.4 7.9 4.1 60.2 5.0 FY 04 -05 4.3 8.5 6.8 4.7 5.3 1.9 7.3 8.3 4.4 7.1 9.0 7.1 74.7 6.2 FY 05 -06 8.1 11.2 15.7 3.2 9.6 6.6 4.7 10.5 6.6 4.4 7.8 6.1 94.6 7.9 FY 06 -07 5.1 8.7 7.8 8.7 5.5 2.0 7.3 2.1 4.7 5.9 5.5 7.2 70.4 5.9 FY 07 -08 8.1 4.1 4.4 5.1 3.4 8.1 6.6 4.1 9.1 7.2 4.0 6.1 70.3 5.9 FY 08 -09 7.9 7.4 3.5 6.3 4.4 2.4 5.2 2.7 6.5 3.6 87.0 49.9 5.0 Building Division Activity Report Valuation in i\' illions Permit Activity Report Permit Fees July Aug Sept Oct Nov Dec Jan Feb i•'Iar Apr May June Total Average FY 97 -98 204 189 194 182 124 107 86 110 113 134 147 216 1806 151 FY 98 -99 137 164 171 295 130 108 117 112 171 176 165 2 20 2016 168 FY 99 -00 164 214 185 153 152 111 124 134 169 160 200 236 2002 167 FY 00 -01 166 195 165 171 119 248 110 76 114 119 150 148 1781 148 FY 01 -02 182 164 116 131 123 74 212 77 173 137 148 178 1715 143 FY 02 -03 128 144 144 163 97 61 104 96 114 125 109 169 1454 121 FY 03 -04 145 128 175 156 109 87 121 110 153 136 151 153 1624 135 FY 04 -05 147 169 113 128 120 79 130 98 126 106 134 146 1496 125 FY 05 -06 105 165 171 132 113 33 127 123 163 112 170 141 1605 134 FY 06 -07 120 178 167 166 112 82 133 90 131 142 246 149 1716 143 FY 07 -08 177 153 138 133 128 101 106 106 109 135 102 118 1506 126 FY 08 -09 123 138 101 121 91 109 113 67 101 87.0 1051 105 Building Division Activity Report Valuation in i\' illions Permit Activity Report Permit Fees July Aug Sept Oct Nov Dec Jan Feb Mar Apr May June Total Average FY 99 -00 S S S S S S S 17.836.00 S 24,704.00 S 59,893.00 S 58.068.00 S 70.947,00 8 1 1 1,423.00 S 342.871.00 S 57.145.17 FY 00 -01 S 84291.00 S 126.255.00 S 81.451.00 S 139366.00 S 101.746.00 S 125.907.00 S 47.112.00 S 46:975.00 S 52.612.00 S 81.493.00 S 82.994.00 S 93280.00 S 1.063.482.00 S 88.623.50 FY 01-02 S 120,489.00 S 92243.00 S 43.335.00 S 70.629.00 S 38,862.00 S 26.382.00 S 42274.00 S 35.419.00 S 89.325.00 S 85,187.00 S 110276 .00 S 111.128.00 S 865.549.00 S 72,129.08 FY 02 -03 8 98,757.00 S 46.942.00 S 106,117.00 S 79.408.00 S 39.071.00 S 20.850.00 S 67,205.00 S 37,704.00 S 75.303.00 S 64.115.00 S 195.886.00 S 194,91 7.00 S 1.026.275.00 S 85,522.92 FY 03 -04 S 82.393.00 S 88.017.00 S 99,60 3.00 8 92,368.0(1 S 36.638.00 S 53.353.00 S 44.072.00 S 56.548.00 S 78.843.00 S 72:939.00 S 98.793.00 S 72.975.41 S 876,542.41 S 73.045 20 FY 04 -05 S 65.198.00 S 116.039.00 S 90.190.00 S 75.307.00 S 76.521.00 S 32,540.00 S 95,908.00 S 100.374.00 S 69.572.00 S 91.368.00 S 118.300.00 S 102.575.00 S 1.033.892.00 S 86.157.67 FY 05 -06 S 111.400.00 S 155,267.00 S 214.348.00 S 71.337.00 S 117293.00 S 93.029.00 S 89,456.00 S 160272.00 S 110,171.00 S 81,890.00 S 132.014.00 S 105,444.00 S 1.441.921.00 S 120.160.08 FY 06 -07 S 94.059.00 S 146.919.00 S 124.723.00 S 149 049.00 S 89,633.00 S 41.1 1 7.00 S 114.823.56 S 44.718.37 S 81.424.00 S 102.906.00 S 96.445.59 S 159.380.85 S 1245,198.37 S 103,766.53 FY 07 -08 S 159291.00 S 187,730.00 S 98.099.00 S 98.285.00 S 101.464.00 S 114.452.00 8 139.267.00 5 93.082.00 S 132,886.00 S 144,378.00 S 99.079.00 S 125,282.00 S 1,493.295.00 S 124.441.25 FY 08 -09 S 114,504.84 S 125,363.05 S 58.322.48 5 115,422.45 S 51.38990 S 105.505.69 S 55.928.36 S 63,726.83 S 107.080.39 S 52.833.74 8 855.077.73 S 85,507.77 Building Division Activity Report Valuation in i\' illions Permit Activity Report Permit Fees TROOP 535 SARATOGA CA. INVITES MAYOR CHUCK PAGE AND ALL THE CITY COUNCIL MEMBERS TO ITS 50 YEAR ANNIVERSARY AND COURT OF HONOR THE EVENT TAKES PLACE IN THE GYMNASIUM OF ST. ANDREWS CHURCH ON SUNDAY JUNE 7 TH 2009 COMMENCING AT 2:30 IN THE AFTERNOON. WE HOPE YOU WILL BE ABLE TO JOIN US, AND YOUR FAMILY IS INVITED AS WELL. WE WILL ALSO BE HONORING COUNCILMAN AND FORMER TROOP 535 ASST. SCOUTMASTER HOWARD MILLER