HomeMy WebLinkAbout113-Non-Departmental.pdfC ITY OF SARATOGA
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NON-DEPARTMENTAL
The Non-Departmental Section is a collection of programs which are independent of the City’s service
and support functions. This collection includes the General Administration program, Legal Services, the
Community Grants and Community Events programs, Workers Compensation Insurance program, the
Risk Management/Liability program, 2001 Bond Debt Service, the Library Capital Maintenance Trust
Fund, and the KSAR 15 Community Access Television Trust Fund. These are all considered non-
departmental as the programs represent functions outside of established service operations.
The Non-Departmental section represents non-operational receipts and general expenses (such as tax
revenues, interest, retiree and unemployment expenses, assessment taxes, and audit recovery fees)
citywide insurance (Liability Insurance and Workers Compensation), contracted legal services, grant
funding to outside agencies, debt service funding for the City’s 2001 General Obligation Bond to rebuild
the City’s Library, and two Trust Funds. One Trust Fund accounts for the Library 2001 Series Bond’s
remaining funds for capital improvement uses on the library building, and the other Trust Fund accounts
for Community Access Television Foundation’s PEG fee funds.
BUDGET OVERVIEW
The Non-Departmental Section’s General Administration program accounts for the majority of the City’s
revenues. Property Tax, Sales Tax, Transient Occupancy Tax, Business License Tax, Franchise Fees,
Vehicle License Fees, and other city-based General Fund revenues are accounted for within the General
Administration Program as these receipts represent allocations to the City which are not based on
departmental functions. Expenses in this program are general city expenses not tied to departments (such
as retiree insurance premiums, business license and sales tax audit fees, and assessment tax. The Legal
Services program represents attorney time and expenses provided to the City from external firms. The
Community Grants and Community Events are funding programs for city allocations to external agencies
and non-profit groups.
As Non-Departmental programs are extraneous to administrative support or departmental service
operations, staffing is limited to minimal oversight of the two insurance programs: Risk
Management/Liability, and Workers Comp. These are structured as Internal Service Funds to charge
back the centralized expenses to departments. Staffing for these programs are represented in the City
Manager’s budget as the home department for Workers Comp, and the Recreation & Facilities
Department for Liability, but includes the position allocations in the insurance programs for funding.
The GO Bond program accounts for receipts and payments associated with the City’s 2001 debt to
remodel and enlarge the Library Building. The remaining two programs are Trust Funds. The Library
Improvement Fund accounts for remaining funds from the GO Bond which are restricted to building
improvements. The KSAR program accounts for public funds received on behalf of the non-profit
Community Access Television group.
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2007/08 2008/09 2009/10 2009/10 2010/11
Actuals Actuals Adjusted Estimated Proposed
REVENUES
Taxes 11,297,826 11,518,164 11,390,500 11,163,483 11,124,600
Intergovernmental Revenues 195,391 120,123 85,000 68,202 65,000
Fees, Licenses and Permits 150 - - - -
Charge for Services 71,743 4,441 - - -
Interest Income 615,731 363,149 170,000 90,275 90,000
Rental Income 79,869 85,667 84,000 84,000 84,000
Other Sources 5,782 1,913 - 1,579 -
TOTAL REVENUES 12,266,492$ 12,093,457$ 11,729,500$ 11,407,539$ 11,363,600$
Operating Transfers In 2,275,254 153,732 198,859 198,859 249,550
TOTAL REVENUE & TRANSFERS IN 14,541,746$ 12,247,189$ 11,928,359$ 11,606,398$ 11,613,150$
EXPENDITURES
Salaries and Benefits 49,963 11,134 66,200 15,200 35,200
Operating Expenditures
Materials & Supplies 66,862 59,587 38,250 29,753 35,950
Fees & Charges 53,156 21,900 13,275 12,480 14,000
Consultants & Contract Services 284,077 326,837 312,963 295,130 352,665
Meetings, Events & Training 6,447 1,300 1,500 - 1,000
Community Grants & Events 189,934 162,669 208,006 207,792 181,376
Total Operating Expenditures 600,476 572,293 573,994 545,155 584,991
Fixed Assets - - - - -
Internal Service Charges 353,932 382,984 329,343 329,343 335,432
TOTAL EXPENDITURES 1,004,371$ 966,411$ 969,537$ 889,698$ 955,623$
Operating Transfers Out 3,764,304 1,571,727 650,000 650,000 553,017
TOTAL EXP & TRANSFERS OUT 4,768,674$ 2,538,138$ 1,619,537$ 1,539,698$ 1,508,640$
GENERAL FUND REVENUES AND EXPENDITURES
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2007/08 2008/09 2009/10 2009/10 2010/11
Actuals Actuals Adjusted Estimated Proposed
GENERAL FUND
General Administration 532,476 482,787 454,805 440,543 464,667
Legal Services 281,961 320,955 306,726 241,363 309,580
Community Grants 167,538 149,803 193,156 193,156 160,676
Community Events 22,396 12,866 14,850 14,636 20,700
TOTAL GENERAL FUND 1,004,371$ 966,411$ 969,537$ 889,698$ 955,623$
INTERNAL SERVICES FUNDS
Risk Management 191,125 230,050 342,861 252,373 343,464
Workers Compensation 199,265 195,622 265,881 201,618 222,791
TOTAL INTERNAL SERVICES 390,390$ 425,672$ 608,742$ 453,992$ 566,256$
DEBT SERVICE FUNDS
2001 General Obligation Bond 1,015,941 1,014,550 1,015,556 1,015,406 1,019,656
TOTAL DEBT SERVICE FUNDS 1,015,941$ 1,014,550$ 1,015,556$ 1,015,406$ 1,019,656$
TRUST FUNDS
Library Capital Improvement Fund 7,782 38,893 15,000 11,106 -
KSAR 15 Trust Fund 30,000 - 100,000 47,465 174,088
TOTAL TRUST FUNDS 37,782$ 38,893$ 115,000$ 58,571$ 174,088$
TOTAL DEPT EXPENDITURES 2,448,484$ 2,445,526$ 2,708,835$ 2,417,667$ 2,715,622$
TRANSFERS OUT
General Fund 3,764,304 1,571,727 650,000 650,000 553,017
Internal Service Funds - - - - 75,000
Trust Funds - 310,000 33,020 33,020 345,033
TOTAL TRANSFERS OUT 3,764,304$ 1,881,727$ 683,020$ 683,020$ 973,050$
TOTAL EXP & TRANSFERS OUT 6,212,788$ 4,327,252$ 3,391,855$ 3,100,687$ 3,688,672$
TOTAL NON-DEPARTMENTAL EXPENDITURES BY PROGRAM
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Full Time Equivalents (FTE)
2007/08 2008/09 2009/10 2010/11
City Staff Funded Funded Funded Funded
Recreation & Facilities Director - - 0.20 0.20
City Clerk 0.25 0.25 - -
Human Resources Manager 0.05 0.05 0.05 0.05
Total FTEs 0.30 0.30 0.25 0.25
2007/08 2008/09 2009/10 2010/11
Temporary Staff Hours Funded Funded Funded Funded
Clerical - - - -
HR Administrative Assistant I, II 100 - - 200
Total Annual Hours 100 - - 200
NON-DEPARTMENTAL STAFFING
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GENERAL ADMINISTRATION
The General Administration program represents revenues and expenditures that are not specifically
generated as a result of departmental operations. Tax Revenues, Intergovernmental Revenues, Interest
and Rental Income, and Operating Transfers-In are the primary non-service based revenue sources for the
City, and account for approximately 70% of the City’s Total General Fund Operating Revenues each
year. General Administration expenditures are minimal in comparison, as program expenditures are
limited to fund citywide general expenses and internal service charges for general use areas or non-
departmental functions.
BUDGET OVERVIEW
The FY 2010/11 budgeted General Administration Tax Revenues reflect a small decrease overall, as a
result of the ongoing economic recession. Property Tax revenues are expected to be impacted slightly
from the countywide rate of foreclosures and lower housing prices, resulting in a negative growth rate.
Sales Tax revenues are expected to remain flat; however receipts will increase slightly due to the
elimination of the prior year’s $35,000 payback for overpayment of estimated taxes. Business License
Taxes are expected to remain at the prior year’s level, however this is lower than in the past years due to a
decrease in the Supplemental Business Tax - which is a based on building construction permits. In
correlation, a continued decrease in Construction Tax revenues is also expected.
Most Franchise Fee Taxes are expected to remain flat; however a significant decrease in gas prices caused
an unexpected 25% drop in PG&E Gas Franchise Fees in FY 2009/10. As it is unknown if this decrease
in fees will continue, a lower revenue figure was budgeted as a precaution. Transient Occupancy Tax
dropped significantly in line with the struggling economy, and is budgeted at the lower FY 2009/10
revenue level. Interest income is at an historic low, declining significantly from prior years. The City’s
investments are limited to the LAIF investment pool, which is seeing the lowest rate in their 32 plus year
history. Hovering under 1%, for most of FY 2009/10, interest income is expected to stay low during FY
2010/11.
The General Administration program represents non-service functions, and as such, there are no staffing,
objectives, or key services assigned to this program. Budgeted expenses represent general expenses, such
as retiree medical insurance administration fees, unemployment insurance fees, funding for employee
termination and retirement payouts, Sales Tax and Business License audit finding fees, and several
Internal Services charges which account for general public usage of the building maintenance expenses,
most notably an allocation for the Civic Theater/Council Chambers and the Civic Center buildings. The
General Administration program also contains all Transfers In and Transfers Out for the General Fund.
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GENERAL ADMINISTRATION
2007/08 2008/09 2009/10 2009/10 2010/11
Actuals Actuals Adjusted Estimated Proposed
REVENUES
Taxes
Property Tax 7,922,815 8,155,362 8,175,500 8,091,904 8,017,600
Sales Tax 1,057,977 1,043,034 910,000 875,000 910,000
Transient Occupancy Tax 211,532 151,378 140,000 120,000 120,000
Business License Tax 290,996 321,347 325,000 305,000 305,000
Other Taxes 191,188 190,328 165,000 120,000 120,000
Franchise Tax 1,623,318 1,656,716 1,675,000 1,651,579 1,652,000
Intergovernmental Revenues 195,391 120,123 85,000 68,202 65,000
Fees, Licenses and Permits - - - - -
Charge for Services - - - - -
Interest Income 615,731 363,149 170,000 90,275 90,000
Rental Income 79,869 85,667 84,000 84,000 84,000
Other Sources 5,782 1,913 - 1,579 -
TOTAL REVENUES 12,194,599$ 12,089,017$ 11,729,500$ 11,407,539$ 11,363,600$
Operating Transfers In 2,275,254 153,732 198,859 198,859 249,550
TOTAL REV & TRANSFERS IN 14,469,853$ 12,242,749$ 11,928,359$ 11,606,398$ 11,613,150$
EXPENDITURES
Salaries and Benefits 49,963 11,134 66,200 15,200 35,200
Operating Expenditures
Materials & Supplies 66,746 59,088 37,750 29,653 35,850
Fees & Charges 52,937 19,929 11,275 11,480 12,000
Consultants & Contract Services 5,811 11,586 12,000 56,630 48,000
Meetings & Training 4,874 87 - - -
Total Operating Expenditures 130,368 90,690 61,025 97,763 95,850
Fixed Assets - - - - -
Internal Service Charges 352,145 380,963 327,580 327,580 333,617
TOTAL EXPENDITURES 532,476$ 482,787$ 454,805$ 440,543$ 464,667$
Operating Transfers Out 3,764,304 1,571,727 650,000 650,000 553,017
TOTAL OPERATING BUDGET 4,296,780$ 2,054,514$ 1,104,805$ 1,090,543$ 1,017,684$
GENERAL FUND REVENUES AND EXPENDITURES
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LEGAL SERVICES
The City of Saratoga contracts with the firm Shute, Mihaly & Weinberger LLP to provide City Attorney
services, advice, and representation on legal matters to ensure that City actions and activities are legally
sound. The City also utilizes the Wittwer & Parkins LLP firm for land use/development attorney
services.
The City Attorney firms pursue or defend the City in litigation matters as directed by the City Council,
manage litigation costs, and provide the City with a monthly status report of all outstanding litigation,
case updates, and potential lawsuits. The City Attorney reviews all proposed ordinances and resolutions
requiring City Council action to ensure proper format and content, reviews staff reports for reasoned and
sound commentary, identifies policy options and alternatives, and provides direction, recommendations,
and appropriate summaries consistent with Council requirements. Additional contract city attorney
services include review and recommendations on legislative issues, recommendations on environmental
review requirements and preparation of environmental review documents, review of bid requests, vendor
contract documents, purchase and sale agreements, code enforcement matters, and the preparation and/or
review of contractual agreements with other agencies. The City Attorney attends the bi-monthly City
Council meetings, and special City Council sessions as needed.
BUDGET OVERVIEW
The FY 2010/11 budget does not include revenues. Prior year revenues reflect reimbursements received
for legal representation in development lawsuits. Applicants who have development applications in
process under the deposit fee development process reimburse the City for legal services if the project
utilizes attorney time for appeals in the Planning Commission or City Council meetings. Reimbursements
would also result from applicants requesting research and information from the City, or from legal
services related to environmental reviews. However, as the majority of development projects fall under
the flat fee schedule process now, reimbursement revenues are now less likely to occur.
Budgeted expenditures are primarily comprised of regular on-going City Attorney services. The basic
contract City Attorney services amount increases each year based on the Consumer Price Index (CPI) cost
of living increase from the prior year. If needed, the budget includes funding for potential litigation
expenditures, based on the City Attorney’s estimate of outstanding and future litigation. As there are no
imminent litigations pending, this funding was not included in FY 2010/11. In addition, Council directed
staff to further reduce attorney costs in light of budgetary restraints, and to reduce the attorney services
line item by $50,000 from the contract amount to reflect this reduced usage.
The City Attorney occupies an office when on-site; therefore a small allocation of building maintenance
internal service charges is also included.
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LEGAL SERVICES
KEY SERVICES
• Provides sound legal advice for the City, and represents the City regarding litigation matters
• Attends City Council meetings to provide legal guidance
• Drafts and/or reviews staff reports, resolutions, and proposed ordinances
• Prepares and/or reviews contractual agreements with other agencies
• Reviews and makes recommendations on legislative issues
• Reviews bid requests, vendor contract documents, and purchase and sale agreements
• Provides legal advice on code enforcement matters
• Makes recommendations on environmental review requirements and preparation of environmental
review documents
2007/08 2008/09 2009/10 2009/10 2010/11
Actuals Actuals Adjusted Estimated Proposed
REVENUES
Taxes - - - - -
Intergovernmental Revenues - - - - -
Fees, Licenses and Permits 150 - - - -
Charge for Services 71,743 4,441 - - -
Other Sources - - - - -
TOTAL REVENUES 71,893$ 4,441$ -$ -$ -$
EXPENDITURES
Salaries and Benefits - - - - -
Operating Expenditures
Materials & Supplies 116 499 500 100 100
Fees & Charges 219 1,971 2,000 1,000 2,000
Consultants & Contract Service 278,266 315,251 300,963 238,500 304,665
Meetings & Training 1,573 1,213 1,500 - 1,000
Total Operating Expenditures 280,174 318,934 304,963 239,600 307,765
Fixed Assets - - - - -
Internal Service Charges 1,787 2,021 1,763 1,763 1,815
TOTAL EXPENDITURES 281,961$ 320,955$ 306,726$ 241,363$ 309,580$
GENERAL FUND REVENUES AND EXPENDITURES
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COMMUNITY GRANTS
The Community Grants program was established to consolidate the City’s grant support to outside
agencies into one program, in order to provide a historical funding reference. The program includes
funding from the City as well as from the Community Development Block Grant (CDBG) program’s
allocation for Human Service grants. CDBG funding will be transferred into this General Fund program
for distribution. By policy, one-time Community Grant distributions match the CDBG funding estimated
grant amount, with the distribution determined by Council each year. On-going grants listed in the grant
schedule represent contract services or county-wide support services.
Grant amounts listed only illustrate the dollar amounts provided to the service groups and non-profit
agencies. On occasion, the City may also contribute in-kind services, such as staff support, sheriff
services, or street sweeping.
BUDGET OVERVIEW
For FY 2010/11, the City is to be provided with a total of $28,550 of CDBG funding for Human Service
Grants, which the Council allocated to the Saratoga Area Senior Coordinating Council (SASCC) for
support of adult daycare services. In addition, the City provided $132,126 of community grant funding to
a variety of other non-profit organizations.
The City allocates grant funding to local organizations to support the services these groups provide to the
Saratoga community, including the Saratoga Chamber of Commerce for business support, the public
access television station KSAR 15 for public information broadcasts of council and commission
meetings, and SASCC for operational support of the Senior Center. The Senior Center provides an
assortment of services – such as Blood Pressure Checks, Podiatric Checks, Tax Assistance, Vision
Screening, Hearing Tests, Senior Nutrition Programs, Fifty-Five Alive Driving Program, Flu Shots, and
other non-cost-recovery services that the senior population finds valuable.
This year’s Community Service Grants will help to fund several non-profit group programs which support
the Saratoga community, such as: the United Way’s 211 program; the Catholic Charities Ombudsmen
program; the Housing Trust of Santa Clara County; and the West Valley Community Services food and
housing assistance programs. The Council also provides funding to special interest groups. Grants for
FY 2010/11 include funding for the Shady Shakespeare group, the Saratoga Foothill Club, and the Silicon
Valley Wildlife Association.
The distribution of grant funding for FY 2010/11 and the three prior years is illustrated in the Grant
Schedule on the following pages.
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COMMUNITY GRANTS
2007/08 2008/09 2009/10 2009/10 2010/11
Actuals Actuals Adjusted Estimated Proposed
REVENUES
Taxes - - - - -
Intergovernmental Revenues - - - - -
Fees, Licenses and Permits - - - - -
Charge for Services - - - - -
Other Sources - - - - -
TOTAL REVENUES -$ -$ -$ -$ -$
EXPENDITURES
Salaries and Benefits - - - - -
Operating Expenditures
Materials & Supplies - - - - -
Fees & Charges - - - - -
Consultants & Contract Services - - - - -
Meetings, Training, Recruitment - - - - -
Community Grants 167,538 149,803 193,156 193,156 160,676
Total Operating Expenditures 167,538 149,803 193,156 193,156 160,676
Fixed Assets - - - - -
Internal Service Charges - - - - -
TOTAL EXPENDITURES 167,538$ 149,803$ 193,156$ 193,156$ 160,676$
GENERAL FUND REVENUES AND EXPENDITURES
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COMMUNITY GRANTS
2007/08 2008/09 2009/10 2010/11
Grants Grants Grants Grants
Community Service Support Groups - Ongoing Grants
SASCC Service Support 21,000 21,000 21,000 21,000
SASCC Supplemental Support 18,000 18,000 18,000 18,000
KSAR Community Access Grant 25,000 27,800 30,000 27,600
Chamber of Commerce Annual Support 11,000 11,332 11,672 12,024
United Way 211 Funding 2,000 2,000 2,000 2,000
Housing Trust of Santa Clara County - - 25,000 25,000
Total Community Service - Ongoing Grants 77,000 80,132 107,672 105,624
Community Service Support Groups - One Time Grants
SASCC
Adult Daycare Support - 1,268 8,344 3,938
KSAR
Supplemental Service Support 20,700 - - -
Video Conversion Grant - 2,175 - -
Media Arts Mentoring Program - - 4,617 1,313
Chamber of Commerce
Banner Fee Grant 600 - - -
City Map Gant - 4,832 - -
Website & IT Upgrade Grant 5,000 - - -
Membership Subsidy Grant 1,000 - - -
Other Non-Profit Organizations
Historical Museum Annual Support 4,288 4,288 4,288 -
Historical Museum Supplemental Support 6,640 - - -
Silicon Valley Wildlife Service Support - 4,212 4,212 1,275
Walden West School Foundation 2,100 - - -
Saratoga Foothill Club 8,600 - 13,500 688
SCC Supervisors - Spay Pgm 320 - - -
Shady Shakespeare Theater Co.- - 2,500 375
West Valley Community Services - Food Pantry Van 2,400 - - -
West Valley Community Services - 15,164 15,164 14,913
Children's Health Insurance Assistance 3,326 - - -
Catholic Charities Ombudsmen Funding - 5,000 5,000 4,000
Total Community Service One-Time Grant 54,974 36,939 57,625 26,502
CDBG Funded Public Service Grants
SASCC Adult Daycare Support 32,000 32,732 27,859 28,550
West Valley Community Services Support 3,564 - - -
Total CDBG Funded Grants 35,564 32,732 27,859 28,550
Total Grants 167,538 149,803 193,156 160,676
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COMMUNITY EVENTS
The Community Events program was established in the FY 2008/09 budget to consolidate the City’s
provisions for community events into one program. This includes including prior year funding for
community events originally distributed from the Community Grants program to this new Community
Events program for historical reference.
Community Events are promoted by the City in an effort to build community, however external groups or
volunteers are responsible for staffing and organization most of the events . This occurs at many different
levels, including events to celebrate days of recognition, such as the Fourth of July, Memorial Day, and
Arbor Day, and general festive celebrations, such as the Village Tree Lighting Ceremony, the Mustard
Faire, and the Taste of Saratoga/Art & Wine Festival events. The City also sponsors celebrations to
honor segments of the community, and to highlight such occurrences as facility openings or
groundbreakings in order to increase awareness of a new or improved community facility and publicly
thank supporters and contributors.
BUDGET OVERVIEW
For FY 2010/11, funding is provided for several ongoing events: the Mustard Faire to celebrate
Saratoga’s orchard heritage; the Chamber’s annual Art & Wine Festival in the Village to promote the
shops and restaurants; the annual tree lighting ceremony to celebrate the start of the holiday season; and
the annual citywide garage sale event to promote reuse, recycle, and reduce environmental efforts. The
City will hold special ground breaking or grand openings throughout the year on an as needed basis. For
FY 2010/11, funding was set aside for the anticipated Joe’s Trail Opening ceremony. A small amount of
unallocated funding is set aside for events which may emerge throughout the year.
The City also provides in-kind services for some events. In past years, the City and Sheriff’s Office have
provided staff support for a one-day Art and Wine Festival. Council Members are also sometimes
available to volunteer or hold meet and greets at events. The expenditure budget and distribution of event
grant funding for FY 2010/11 and three prior years is illustrated in the schedules on the following pages.
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COMMUNITY EVENTS
2007/08 2008/09 2009/10 2009/10 2010/11
Actuals Actuals Adjusted Estimated Proposed
REVENUES
Taxes - - - - -
Intergovernmental Revenues - - - - -
Fees, Licenses and Permits - - - - -
Charge for Services - - - - -
Other Sources - - - - -
TOTAL REVENUES -$ -$ -$ -$ -$
EXPENDITURES
Salaries and Benefits - - - - -
Operating Expenditures
Materials & Supplies - - - - -
Fees & Charges - - - - -
Consultants & Contract Service - - - - -
Meetings, Training, Recruitment - - - - -
Community Grants & Events 22,396 12,866 14,850 14,636 20,700
Total Operating Expenditures 22,396 12,866 14,850 14,636 20,700
Fixed Assets - - - - -
Internal Service Charges - - - - -
TOTAL EXPENDITURES 22,396$ 12,866$ 14,850$ 14,636$ 20,700$
GENERAL FUND REVENUES AND EXPENDITURES
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COMMUNITY EVENTS
2007/08 2008/09 2009/10 2010/11
Grants Grants Grants Grants
Chamber of Commerce Events
Celebrate Saratoga - Teen Scene 10,000 - - -
Celebrate Saratoga - Fun Zone 4,900 - - -
Celebrate Saratoga - Event Support 4,996 - - -
Taste of Saratoga /Art & Wine Festival - 3,299 4,258 5,000
Annual Tree Lighting - - 1,037 3,600
General Community Events
Unspecified Event Funding - - - 2,500
Mustard Faire 2,000 3,649 4,000 4,000
Sister City 25th Anniversary - - - -
Arbor Day Celebration - 78 100 100
Memorial Day Event (Banner)300 - - -
Fourth of July Event - 1,547 - -
Cancer Society - Relay 200 - - -
Citywide Garage Sale - 4,270 5,000 5,000
Facility Opening Events
Fellowship Hall Opening - - 104 -
Joe's Trail at Saratoga DeAnza Trail Opening - 23 - 500
KMP Groundbreaking / Opening - - 138 -
Total Community Events 22,396 12,866 14,636 20,700
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RISK MANAGEMENT / LIABILITY FUND
The City is a member of the Association of Bay Area Government (ABAG) insurance pool, a self-
insurance program established in 1986 which provides general liability, auto, property insurance, and risk
management services to thirty-one (31) cities within the Bay Area. Each member chooses a self-insured
retention ranging from $25,000 to $250,000, which is reflected in premium rates. The insurance pool
pays claims up to a limit of $5 million. To provide further protection, the association purchases another
$15 million of excess insurance coverage, for a total of $20 million per occurrence limit. Coverage
provides protection for Bodily Injury, Property Damage, Personal Injury, and Public Officials Errors and
Omissions claims, and minimizes the City’s exposure to losses as a result of City policy or actions. The
City’s annual premium allows for a self coverage retention level of $25,000 per occurrence.
The City submits claim information to the ABAG agency, and ABAG staff follows up with other parties
and insurance firms, acting as the City’s insurance agent. In addition, ABAG provides risk management
policy guidelines to effectively identify and analyze risks, implement best practices to minimize risks,
training, and grant incentives for safety programs.
BUDGET OVERVIEW
The Risk Management/Liability Fund is an Internal Service Fund program which provides for the cost of
the program to be offset with service charge-backs to the departments. The charge-backs allow for the
cost of the program to be allocated to the departments in order to more fully recognize operational costs.
For FY 2010/11, premium costs are budgeted at $222,845, which represents a $2,600 net decrease from
the prior year estimated ABAG premium. The decrease stems from the elimination of two premium
categories which are not typically charged against: Legal Costs and Risk Management Services. These
offset the increases in Administration, General Liability, and Property premiums.
The FY 2010/11 budget also includes three large ABAG grants which have matching revenues and
expenditures. The Safety Framework Program Grant will provide $10,000 to develop risk management
policies, procedures, and standards. A $3,000 Risk Management Training Grant will be used to send staff
to a Playground Safety Training course, and a $25,000 ABAG safety improvement grant will be utilized
for playground safety projects.
Additional program expenses include .20 FTE staffing for program administration by the Recreation and
Facilities Director. Funding for attorney services and claim expenditures was eliminated in this budget
year as these City expenses are funded through the Legal Services program. A pass-through liability
program solely for claim expenses and reimbursements is included as a second program in this fund.
With the General Fund’s budget difficulties this fiscal year, $25,000 of the Risk Management Fund
Balance will be transferred back to the General Fund. Sufficient reserves remain in the fund.
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RISK MANAGEMENT / LIABILITY
2007/08 2008/09 2009/10 2009/10 2010/11
Actuals Actuals Adjusted Estimated Proposed
SOURCE OF FUNDS
Beginning Fund Balance
Undesignated 24,079 152,768 226,950 226,950 241,493
Total Beginning Fund Balance 24,079$ 152,768$ 226,950$ 226,950$ 241,493$
Revenues
Taxes - - - - -
Intergovernmental Revenues - 16,791 - 11,987 54,000
Fees, Licenses and Permits 2,352 83 5,000 252 2,500
Charge for Services - - - -
Other Sources 28,826 1,090 50,000 4,677 25,000
Internal Service Charges 288,636 286,268 250,000 250,000 200,000
Total Revenues 319,814$ 304,232$ 305,000$ 266,916$ 281,500$
TOTAL SOURCE OF FUNDS 343,893$ 457,000$ 531,950$ 493,866$ 522,993$
USE OF FUNDS
Expenditures
Salaries and Benefits 33,582 8,798 32,406 22,742 41,321
Operating Expenditures
Materials & Supplies 3,653 11,998 - 16,107 54,000
Fees & Charges 14,206 45,745 75,000 5,596 25,000
Consultant & Contract Services - 1,119 10,000 - -
Meetings & Training 618 839 - - -
Insurance Premiums 139,066 161,550 225,455 207,929 222,845
Fixed Assets - - - - -
Internal Service Charges - - - - 298
Total Expenditures 191,125$ 230,050$ 342,861$ 252,373$ 343,464$
Operating Transfers
Transfer Out - - - - 50,000
Total Operating Transfers -$ -$ -$ -$ 50,000$
Ending Fund Balance
Undesignated 152,768 226,950 189,089 241,493 129,528
Total Ending Fund Balance 152,768$ 226,950$ 189,089$ 241,493$ 129,528$
TOTAL USE OF FUNDS 343,893$ 457,000$ 531,950$ 493,866$ 522,993$
SUMMARY OF REVENUES AND EXPENDITURES
C ITY OF SARATOGA
NON DEPARTMENTAL
C - 161
RISK MANAGEMENT / LIABILITY
FY 2010/11 OBJECTIVES
Premium Management –In an effort to minimize insurance claims, ABAG offers safety training in areas
which produce a high liability risk. The City will continue to pursue available training programs, attend
seminars, and workshops in an effort to emphasize safety and minimize premiums.
ABAG Safety Framework Program Grant –Staff will utilize the Safety Framework Grant to establish
policies, procedures, and create safety standards to improve overall workplace safety, thereby minimizing
risk factors.
ABAG Risk Management Training Grant - Staff will utilize grant funding to attend a Playground Safety
Training Workshop to augment safety at city playground facilities.
ABAG Risk Management Program Grant – This grant will fund safety improvements and preventative
maintenance at selected playground facilities recommended by ABAG inspectors, in the effort to reduce
liability exposure and limit the number and amount of claims received.
KEY SERVICES
• Facilitate implementation of risk management best practices to increase public and staff’s safety, and
reduce the City’s liabilities
• Facilitate claim processing and reimbursements for the City, in coordination with the staff, the City
Manager, and the City Attorney
Full Time Equivalents (FTE)
2007/08 2008/09 2009/10 2010/11
City Staff Funded Funded Funded Funded
Recreation & Facilities Director - - 0.20 0.20
City Clerk 0.25 0.25 - -
Human Resources Manager - - - -
Total FTE's 0.25 0.25 0.20 0.20
2007/08 2008/09 2009/10 2010/11
Temporary Staff Funded Funded Funded Funded
Clerical - - - -
HR Administrative Assistant I, II - - - -
Total Annual Hours - - - -
RISK MANAGEMENT / LIABILITY STAFF
C ITY OF SARATOGA
NON DEPARTMENTAL
C - 162
RISK MANAGEMENT / LIABILITY
2007/08 2008/09 2009/10 2010/11
Performance Objectives and Measures Actual Actual Estimated Budget
1.
a.Contracts reviewed for compliance with Liability
Insurance requirements within 48 hours of receipt:
Information
not available
Information
not available
100%100%
b.Number of Liability Claims processed within 48 hours of
receipt:
Information
not available
Information
not available
100%100%
c.Quarterly City-owned facility inspections conducted:Information
not available
Information
not available
100%100%
2007/08 2008/09 2009/10 2010/11
Activity and Workload Highlights Actual Actual Estimated Budget
1 Information
not available
Information
not available
Information
not available
2
2 Information
not available
Information
not available
Information
not available
12
3 Information
not available
Information
not available
Information
not available
12
ABAG risk management annual goals and objectives -- ADA
transition plan and Playground imrpovement plans:
Regular inspections and reporting -- streets, sidewalks, urban
forest, parks, buildings, and equipment:
Number of Liability Claims received:
Provide timely, comprehensive Risk Management services
to the City to reduce liability and claims costs.
C ITY OF SARATOGA
NON DEPARTMENTAL
C - 163
WWOORRKKEERRSS CCOOMMPPEENNSSAATTIIOONN FFUUNNDD
The City is a member of the Association of Bay Area Government’s (ABAG) insurance pool for
Workers’ Compensation coverage. The workers’ compensation program provides insurance benefit
coverage for an employee’s work-related illness and injuries.
The Workers Compensation pool allows the City to share risk with other jurisdictions as Saratoga is too
small to self-insure independently. ABAG’s shared risk pool has four members and is managed by a third
party administrator, Gregory Bragg & Associates, to handle the day-to-day workers’ compensation claims
administration. The City self-insures through this pool up to $250,000, and belongs to the Local Agency
Workers’ Compensation Excess (LAWCX) Joint Powers Authority for the purpose of pooling for excess
insurance.
BUDGET OVERVIEW
The annual revenue appropriation for this fund represents the service charge-back to the departments,
based on the program’s operational costs and the level of risk for the various job classifications. Program
costs covered in the internal service rates include $201,195 for the Workers Compensation Insurance
premium fees and another $20,000 budgeted for claims. Another $27,250 is budgeted for program
expenses which include: staff costs; wellness grant supplies; and ergonomic evaluations. There is .05
FTE of the Human Resource Manager’s position and 200 hours of HR Assistant budgeted for the
administration of this program.
With the General Fund’s budget difficulties this fiscal year, $25,000 of the Workers Compensation Fund
Balance will be transferred back to the General Fund. Sufficient reserves remain in the fund.
C ITY OF SARATOGA
NON DEPARTMENTAL
C - 164
WORKERS COMPENSATION
2007/08 2008/09 2009/10 2009/10 2010/11
Actuals Actuals Adjusted Estimated Proposed
SOURCE OF FUNDS
Beginning Fund Balance
Undesignated - 47,735 123,033 123,033 181,415
Total Beginning Fund Balance -$ 47,735$ 123,033$ 123,033$ 181,415$
Revenues
Taxes - - - - -
Intergovernmental Revenues - 10,000 10,000 10,000 10,000
Fees, Licenses and Permits - - - - -
Charge for Services - - - - -
Other Sources - - - - -
Internal Service Charges 247,000 260,920 250,000 250,000 215,000
Total Revenues 247,000$ 270,920$ 260,000$ 260,000$ 225,000$
TOTAL SOURCE OF FUNDS 247,000$ 318,655$ 383,033$ 383,033$ 406,415$
USE OF FUNDS
Expenditures
Salaries and Benefits 7,817 8,424 8,700 8,696 16,474
Operating Expenditures
Materials & Supplies - 10,737 10,000 10,000 10,000
Fees & Charges - - - - -
Consultants & Contract Service - 715 6,000 348 1,000
Meetings & Training - - - - -
Insurance Premiums 191,448 175,745 241,181 182,575 195,195
Operating Expenditures 191,448 187,197 257,181 192,923 206,195
Fixed Assets - - - - -
Internal Service Charges - - - - 122
Total Expenditures 199,265$ 195,622$ 265,881$ 201,618$ 222,791$
Operating Transfers
Transfer Out - - - - 25,000
Total Operating Transfers -$ -$ -$ -$ 25,000$
Ending Fund Balance
Undesignated 47,735 123,033 117,152 181,415 158,624
Total Ending Fund Balance 47,735$ 123,033$ 117,152$ 181,415$ 158,624$
TOTAL USE OF FUNDS 247,000$ 318,655$ 383,033$ 383,033$ 406,415$
SUMMARY OF REVENUES AND EXPENDITURES
C ITY OF SARATOGA
NON DEPARTMENTAL
C - 165
WORKERS COMPENSATION
FY 2010/11 OBJECTIVES
Wellness Program Initiative (funded by ABAG Grant) - The Human Resources Division will continue
its wellness program initiative and account for all costs associated with the operation of the program.
Statistically, the wellness program initiative has proven successful in minimizing the exposure to
incidents which may cause loss to the City or injury to its employees. The Wellness Program Initiative
will continue to provide benefits to employees that result in increasing productivity, reducing
absenteeism, reducing health care costs, and improving morale.
Workers Compensation Employee and Supervisor Awareness – The Human Resources Division will
improve employees’ (both injured workers and supervisors) understanding of the workers ‘compensation
program through educational materials and training, including providing reports to management regarding
status of claims and settlements.
KEY SERVICES
• Minimize the City’s exposure to losses through work safety, employee wellness, and ergonomic
programs
• Coordinate the Worker Compensation Program with third party administrator
• Provide timely reporting of employee injury reports
• Provide information to employees regarding workers’ compensation insurance
Full Time Equivalents (FTE)
2007/08 2008/09 2009/10 2010/11
City Staff Funded Funded Funded Funded
Recreation & Facilities Director - - - -
City Clerk - - - -
Human Resources Manager 0.05 0.05 0.05 0.05
Total FTE's 0.05 0.05 0.05 0.05
2007/08 2008/09 2009/10 2010/11
Temporary Staff Funded Funded Funded Funded
Clerical - - - -
HR Administrative Assistant I, II 100 - - 200
Total Annual Hours 100 - - 200
WORKERS COMPENSATION STAFF
C ITY OF SARATOGA
NON DEPARTMENTAL
C - 166
WORKERS COMPENSATION
2007/08 2008/09 2009/10 2010/11
Performance Objectives and Measures Actual Actual Estimated Budget
1.
a.Managing workers compensation claims process and
reporting requirements to ensure compliance with current
workers compensation laws and City policies and
procedures.
100%100%100%100%
b.Regularly inspect injury claim files to insure they are up
to date, including all applicable information is in the file.
100%100%100%100%
c.Keep procedures up to date and ensure employees have
been trained and are well-versed in the claims process.
100%100%100%100%
2007/08 2008/09 2009/10 2010/11
Activity and Workload Highlights Actual Actual Estimated Budget
1 8 7 1 1
2 4 10 1 1
3.Lost time in full work days:42 214 275 177
Provide effective, efficient, and timely claims
administration, working closely with supervisors, injured
workers and workers compensation insurance carrier.
New claims (based on date of claim):
Closed claims (based on date closed):
C ITY OF SARATOGA
NON DEPARTMENTAL
C - 167
SERIES 2001 GENERAL OBLIGATION BOND
DEBT SERVICE
The City of Saratoga’s General Obligation Bonds, Series 2001 (Saratoga Library Expansion Project) were
issued by the City of Saratoga pursuant to Chapter 4 of Division 4 of Title 4 of the California Government
Code, and a resolution of the Saratoga City Council authorizing the issuance of the Bonds. The Bonds
were approved by more than two-thirds of the electors of the City voting at a general municipal election
held on March 7, 2000. The Bonds were issued to improve, renovate, and expand the Saratoga
Community Library and to pay for the issuance costs of the Bonds.
Bonds constitute general obligations of the City, and the vote to approve the bond authorized the
establishment of a property tax levy to fund debt service payments. The property tax levy is added to
Saratoga property owner’s annual property tax bill, collected by the County Assessor, and subsequently
submitted to the City. The principal and interest on the bonds is payable on February 1 and August 1 of
each year, commencing February 1, 2002, and ending August 1, 2031. Saratoga uses the Bank of New
York Western Trust Company as its fiscal agent to administer the debt servicing of the bonds.
To ensure compliance with IRS Code and US Treasury Obligations, NBS Government Services provides
services related to arbitrage rebate calculations and consulting services. NBS will also assist in
compliance with the annual disclosure regulations of the SEC continuing disclosure Rule 15c.2-12.
BUDGET OVERVIEW
The FY 2010/11 revenue budget reflects the estimated total of Saratoga property owners’ property tax
levy which is collected along with their annual property taxes and interest earned on the fund’s balance.
The assessed levy is calculated to obtain a slight underfunding of the annual debt service in order to
utilize a portion of the fund balance over the life of the loan; however with increasing property values, the
bond assessment collected has exceeded projections in the last few years. This is expected to decrease in
FY 2010/11 with the negative growth rate.
A reserve is maintained in this Debt Service Fund provides for late or non-payments of property tax levies
and ensures cash is available in the fund for bond payments prior to tax levy receipts. The fund balance is
reduced minimally each year, and will be fully eliminated at the close of the bond debt service in 2031.
C ITY OF SARATOGA
NON DEPARTMENTAL
C - 168
LIBRARY GO BOND DEBT SERVICE
2007/08 2008/09 2009/10 2009/10 2010/11
Actuals Actuals Adjusted Estimated Proposed
SOURCES OF FUNDS
Beginning Fund Balance
Designated - - - - -
Undesignated 746,556 853,619 931,360 931,360 959,554
Total Beginning Fund Balance 746,556$ 853,619$ 931,360$ 931,360$ 959,554$
Revenues
Taxes 1,112,515 1,077,093 950,000 1,030,000 950,000
Intergovernmental Revenues - - - - -
Fees, Licenses and Permits - - - - -
Charge for Services - - - - -
Other Sources - - - - -
Interest 10,489 15,198 10,000 13,600 12,000
Total Revenues 1,123,004$ 1,092,291$ 960,000$ 1,043,600$ 962,000$
TOTAL SOURCE OF FUNDS 1,869,560$ 1,945,910$ 1,891,360$ 1,974,960$ 1,921,554$
USE OF FUNDS
Expenditures
Salaries and Benefits - - - - -
Operating Expenditures - - - - -
Debt Service 1,015,941 1,014,550 1,015,556 1,015,406 1,019,656
Fixed Assets - - - - -
Internal Service Charges - - - - -
Total Expenditures 1,015,941$ 1,014,550$ 1,015,556$ 1,015,406$ 1,019,656$
Operating Transfers
Transfer Out - - - - -
Total Operating Transfers -$ -$ -$ -$ -$
Ending Fund Balance
Designated - - - - -
Undesignated 853,619 931,360 875,804 959,554 901,898
Total Ending Fund Balance 853,619$ 931,360$ 875,804$ 959,554$ 901,898$
TOTAL USE OF FUNDS 1,869,560$ 1,945,910$ 1,891,360$ 1,974,960$ 1,921,554$
SOURCE & USE OF FUNDS
C ITY OF SARATOGA
NON DEPARTMENTAL
C - 169
LIBRARY GO BOND DEBT SERVICE
August August February Fiscal Year Bond
Fiscal Interest Annual Interest Interest Annual Debt Principal
Year Rate Principal Payment Payment Interest Service Balance @ YE
Initial Bond Offering at May 9, 2001 - - 15,000,000
2001/02 5.000%- - 588,942 588,942 588,942 15,000,000
2002/03 5.000%60,000 392,628 391,128 783,756 843,756 14,940,000
2003/04 5.000%245,000 391,128 385,003 776,131 1,021,131 14,695,000
2004/05 5.000%255,000 385,003 378,628 763,631 1,018,631 14,440,000
2005/06 5.000%270,000 378,628 371,878 750,506 1,020,506 14,170,000
2006/07 5.000%280,000 371,878 364,878 736,756 1,016,756 13,890,000
2007/08 6.000%295,000 364,878 356,028 720,906 1,015,906 13,595,000
2008/09 6.000%310,000 356,028 346,728 702,756 1,012,756 13,285,000
2009/10 6.000%330,000 346,728 336,828 683,556 1,013,556 12,955,000
2010/11 6.000%350,000 336,828 326,328 663,156 1,013,156 12,605,000
2011/12 6.000%370,000 326,328 315,228 641,556 1,011,556 12,235,000
2012/13 5.000%395,000 315,228 305,353 620,581 1,015,581 11,840,000
2013/14 5.000%415,000 305,353 294,978 600,331 1,015,331 11,425,000
2014/15 5.000%435,000 294,978 284,103 579,081 1,014,081 10,990,000
2015/16 5.000%455,000 284,103 272,728 556,831 1,011,831 10,535,000
2016/17 5.000%440,000 272,728 261,728 534,456 974,456 10,095,000
2017/18 5.000%460,000 261,728 250,228 511,956 971,956 9,635,000
2018/19 5.000%485,000 250,228 238,103 488,331 973,331 9,150,000
2019/20 5.000%510,000 238,103 225,353 463,456 973,456 8,640,000
2020/21 5.125%535,000 225,353 211,644 436,997 971,997 8,105,000
2021/22 5.125%565,000 211,644 197,166 408,809 973,809 7,540,000
2022/23 5.125%590,000 197,166 182,047 379,213 969,213 6,950,000
2023/24 5.125%625,000 182,047 166,031 348,078 973,078 6,325,000
2024/25 5.250%655,000 166,031 148,838 314,869 969,869 5,670,000
2025/26 5.250%690,000 148,838 130,725 279,563 969,563 4,980,000
2026/27 5.250%730,000 130,725 111,563 242,288 972,288 4,250,000
2027/28 5.250%765,000 111,563 91,481 203,044 968,044 3,485,000
2028/29 5.250%805,000 91,481 70,350 161,831 966,831 2,680,000
2029/30 5.250%850,000 70,350 48,038 118,388 968,388 1,830,000
2030/31 5.250%890,000 48,038 24,675 72,713 962,713 940,000
2031/32 5.250%940,000 24,675 - 24,675 964,675 -
TOTALS 15,000,000 7,480,416 7,676,730 15,157,146 30,157,146
Total Bond Principal 15,000,000
Total Bond Interest 15,157,146
Total Cost of Bond 30,157,146
2001 Series General Obligation Bonds
Debt Schedule
C ITY OF SARATOGA
NON DEPARTMENTAL
C - 170
C ITY OF SARATOGA
NON DEPARTMENTAL
C - 171
LIBRARY CAPITAL IMPROVEMENT
TRUST FUND
The Library Capital Improvement Trust Fund accounts for the remaining bond proceeds from the sale of
the 2001 Library General Obligation Bonds. These Trust Fund monies are not City funds; the City
merely acts in a fiduciary capacity to administer the use of these funds in accordance with the bond
issuance.
The Library Bond passed by voters in March 2000 specified the bond’s proceeds be used to improve,
renovate, and expand the Saratoga Community Library and to pay costs of the issuance of the bonds.
Funds cannot be used for annual maintenance, administrative expenses, furniture, fixtures, library
equipment, or staffing costs. With bond funds remaining after the Library Building renovation was
completed, bond counsel clarified that the remaining funds could be used for improvements to the Library
building or site with a life of more than a year.
A Citizen’s Oversight Committee was required by the bond measure to ensure that Library renovation and
expansion funds are used in accordance with the intention of the voters. After the building was primarily
completed, the Citizen’s Oversight Committee was disbanded. In FY 2006/07, the Library Commission
accepted the duties of the Citizen’s Oversight Committee as part of the Library Commission function.
These duties require the review and approval of staff’s proposed capital improvement projects and
contract costs, for budget approval by the City Council.
BUDGET OVERVIEW
With the anticipation that the improvement funds will be utilized for several capital improvement projects
in FY 2010/11, the remaining funds from the bond issue set aside for this purpose will be transferred to
the CIP Library Improvement project at the start of the fiscal year.
The Library Commission and the new Library Manager will review and approve all proposed projects and
design work prior to proposals going to the City Council for approval. The City’s Facilities Manager will
oversee and coordinate the planned projects as the Library is a City owned building.
C ITY OF SARATOGA
NON DEPARTMENTAL
C - 172
LIBRARY CAPITAL IMPROVEMENT TRUST FUND
2007/08 2008/09 2009/10 2009/10 2010/11
Actuals Actuals Adjusted Estimated Proposed
SOURCES OF FUNDS
Beginning Fund Balance
Designated - - - - -
Undesignated 684,553 693,929 354,395 354,395 345,033
Total Beginning Fund Balance 684,553$ 693,929$ 354,395$ 354,395$ 345,033$
Revenues
Intergovernmental Revenues - - - - -
Fees, Licenses and Permits - - - - -
Charge for Services - - - - -
Other Sources - - - - -
Interest Income 17,158 9,358 10,000 2,150 -
Total Revenues 17,158$ 9,358$ 10,000$ 2,150$ -$
Operating Transfers
Transfer In - - - 32,615 -
Total Operating Transfers -$ -$ -$ 32,615$ -$
TOTAL SOURCE OF FUNDS 701,711$ 703,287$ 364,395$ 389,159$ 345,033$
USE OF FUNDS
Expenditures
Salaries and Benefits - - - - -
Operating Expenditures - - - - -
Fixed Assets 7,782 38,893 15,000 11,106 -
Internal Service Charges - - - - -
Total Expenditures 7,782 38,893 15,000 11,106 -
Operating Transfers
Transfer Out - 310,000 33,020 33,020 345,033
Total Operating Transfers -$ 310,000$ 33,020$ 33,020$ 345,033$
Ending Fund Balance
Designated - - - - -
Undesignated 693,929 354,395 316,375 345,033 -
Total Ending Fund Balance 693,929$ 354,395$ 316,375$ 345,033$ -$
TOTAL USE OF FUNDS 701,711$ 703,287$ 364,395$ 389,159$ 345,033$
SOURCE & USE OF FUNDS
C ITY OF SARATOGA
NON DEPARTMENTAL
C - 173
KSAR COMMUNITY ACCESS TELEVISION
TRUST FUND
The KSAR Community Access Television (CATV) Trust Fund accounts for Public, Education, and
Government (PEG) fee funds deposited with the City by the CATV Foundation Board, which are held in
trust for investment purposes until utilized by the KSAR board. The funds on deposit are included in the
City’s investment portfolio, and accrue interest at the same rate as the rest of the City’s deposits, but are
not City Funds.
BUDGET OVERVIEW
The FY 2010/11 budget reflects revenues received under the new State based cable contract which
allocates 1% of cable revenues to the local community public television foundation. In Saratoga, both
Comcast and AT&T provide cable services to the community. AT&T began operations under the State’s
1% allocation rule in FY 2006/07; however the Comcast contract did not expire until September 30, 2008
and therefore did not fall under the State contract until October 1, 2008 with the requirement to submit the
1% PEG fee to KSAR. Franchise Fee revenues are expected to provide approximately $68,000 in FY
2010/11. In addition to the revenues, interest earnings based on fund balance and current interest rates is
expected to bring in approximately $500 over the next year.
As these PEG Franchise Fee revenues are to be utilized solely for capital expenditures, KSAR moved
their operating funds from this trust fund to a separate savings account in FY 2009/10. This allows
KSAR access as needed to these operational funds, leaving the Trust Fund moneys to build a base for
capital expenditures. The full amount of funds is budgeted for withdrawal to allow KSAR flexibility in
the use of their funds.
C ITY OF SARATOGA
NON DEPARTMENTAL
C - 174
KSAR TRUST FUND
2007/08 2008/09 2009/10 2009/10 2010/11
Actuals Actuals Adjusted Estimated Proposed
SOURCES OF FUNDS
Beginning Fund Balance
Designated - - - - -
Undesignated 64,862 38,661 84,603 84,603 105,588
Total Beginning Fund Balance 64,862$ 38,661$ 84,603$ 84,603$ 105,588$
Revenues
Taxes 2,096 44,947 64,000 68,000 68,000
Intergovernmental Revenues - - - - -
Fees, Licenses and Permits - - - - -
Charge for Services - - - - -
Other Sources - - - - -
Interest Income 1,703 994 1,200 450 500
Total Revenues 3,799$ 45,942$ 65,200$ 68,450$ 68,500$
TOTAL SOURCE OF FUNDS 68,661$ 84,603$ 149,803$ 153,053$ 174,088$
USE OF FUNDS
Expenditures
Salaries and Benefits - - - - -
Operating Expenditures - - - - -
Fixed Assets - - - - -
Funds (Addition)/Withdrawal 30,000 - 100,000 47,465 174,088
Total Expenditures 30,000$ -$ 100,000$ 47,465$ 174,088$
Operating Transfers
Transfer Out - - - - -
Total Operating Transfers -$ -$ -$ -$ -$
Ending Fund Balance
Designated - - - - -
Undesignated 38,661 84,603 49,803 105,588 -
Total Ending Fund Balance 38,661$ 84,603$ 49,803$ 105,588$ -$
TOTAL USE OF FUNDS 68,661$ 84,603$ 149,803$ 153,053$ 174,088$
SOURCE & USE OF FUNDS