HomeMy WebLinkAbout115-Non-Departmental.pdfCITY OF SARATOGA
NON DEPARTMENTAL
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NON-DEPARTMENTAL
The Non-Departmental Section is a collection of programs which are independent of the City’s service
area functions, including the General Administration program, Legal Services, Community Grants and
Events Programs, Workers Compensation, 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 functions represent citywide insurance (Liability Insurance and Workers
Compensation), contracted legal services, non-operational funding programs for general administration
purposes, 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 administers the Library 2001
Series Bond’s remaining funds set aside for capital improvement uses, and another Trust Fund which
holds a portion of the Community Access Television Foundation’s money with the City’s investments.
BUDGET OVERVIEW
The Non-Departmental Section 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 in this
section, as these revenues are allocated to the City and do not result from direct departmental activities.
It should be noted that the General Fund programs in this section includes prior year revenue and
expenditure history for historical reference, if the program activity occurred within the General Fund in
prior years. For example, the City’s tax revenues were included in the Administrative Services
Department in past years, but are shown for reference purposes in prior years as General Administration
revenues. Risk Management/Liability Insurance and Workers Compensation Insurance Funds do not
include past history as these are Internal Service Fund programs, whereas they were previously included
in the General Fund’s General Administration program, where the past history is shown.
As the Non-Departmental programs are outside of the administrative support or departmental service
operations, staffing is limited to oversight of the citywide insurance programs within the Internal Service
Funds. 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 FTE in the
Non-Departmental insurance programs for funding. In addition, prior year staffing schedules reflect a
pooling of temporary services in the General Administration program, which was more appropriately
realigned to the specific operational programs the temporary staff supports, effective with the FY 2007/08
operating budget.
CITY OF SARATOGA
NON DEPARTMENTAL
2006/072007/082008/092008/092009/10
ActualsActualsAdjustedEstimatedProposed
REVENUES
Taxes 10,465,254 11,297,826 11,384,000 11,404,779 11,440,500
Fees, Licenses and Permits - 150 - - -
Intergovernmental Revenues 213,511 195,391 240,000 93,850 100,000
Charge for Services 30,770 71,743 50,000 4,441 -
Interest Income 714,976 615,731 420,000 420,361 320,000
Rental Income 70,485 79,869 83,950 83,952 84,000
Other Sources 100,959 5,782 - 939 -
TOTAL REVENUES 11,595,955 12,266,492 12,177,950 12,008,322 11,944,500
Operating Transfers In 499,735 2,275,254 153,732 153,732 148,859
TOTAL REVENUE & TRANSFERS IN12,095,690 14,541,746 12,331,682 12,162,054 12,093,359
EXPENDITURES
Salaries and Benefits 41,686 49,963 89,800 - 91,200
Operating Expenditures
Materials & Supplies 43,495 66,862 73,750 63,026 75,250
Fees & Charges 297,638 53,156 37,000 40,958 23,275
Consultants & Contract Services 304,496 284,077 449,750 273,369 363,963
Meetings, Events & Training 1,480 6,447 11,500 750 1,500
Community Grants & Events 181,405 189,934 203,464 164,764 213,706
Total Operating Expenditures 828,514 600,476 775,464 542,866 677,694
Fixed Assets - - - - -
Internal Service Charges - 353,932 382,983 382,983 349,684
TOTAL EXPENDITURES 870,200$ 1,004,371$ 1,248,247$ 925,849$ 1,118,578$
Operating Transfers Out 2,607,834 3,325,968 1,543,500 1,543,500 350,000
TOTAL EXP & TRANSFERS OUT3,478,034$ 4,330,338$ 2,791,747$ 2,469,349$ 1,468,578$
GENERAL FUND REVENUES AND EXPENDITURES
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CITY OF SARATOGA
NON DEPARTMENTAL
2006/072007/082008/092008/092009/10
ActualsActualsAdjustedEstimatedProposed
GENERAL FUND
General Administration 411,895$ 532,476$ 605,262$ 495,903$ 550,031$
Legal Services 276,900 281,961 439,521 265,183 354,841
Community Grants 167,560 167,538 174,564 152,328 193,156
Community Events 13,845 22,396 28,900 12,436 20,550
TOTAL GENERAL FUND 870,200$ 1,004,371$ 1,248,247$ 925,849$ 1,118,578$
INTERNAL SERVICES FUNDS
Risk Management - 191,125 336,268 224,490 347,948
Workers Compensation - 199,265 270,920 269,287 265,881
TOTAL INTERNAL SERVICES -$ 390,390$ 607,188$ 493,777$ 613,829$
DEBT SERVICE FUNDS
2001 General Obligation Bond 1,018,484 1,015,941 1,017,956 1,013,969 1,018,556
TOTAL DEBT SERVICE FUNDS1,018,484$ 1,015,941$ 1,017,956$ 1,013,969$ 1,018,556$
TRUST FUNDS
Library Capital Improvement Fund 38,875 7,782 70,000 64,140 15,000
KSAR 15 Trust Fund - 30,000 42,500 37,000 100,000
TOTAL TRUST FUNDS 38,875$ 37,782$ 112,500$ 101,140$ 115,000$
TOTAL DEPT EXPENDITURES 1,927,559$ 2,448,484$ 2,985,891$ 2,534,735$ 2,865,963$
TRANSFERS OUT
General Fund 2,607,834 3,325,968 1,543,500 1,543,500 350,000
Trust Funds - - 310,000 310,000 -
TOTAL TRANSFERS OUT 2,607,834$ 3,325,968$ 1,853,500$ 1,853,500$ 350,000$
TOTAL EXP & TRANSFERS OUT4,535,393$ 5,774,452$ 4,839,391$ 4,388,235$ 3,215,963$
TOTAL NON-DEPARTMENTAL EXPENDITURES BY PROGRAM
Full Time Equivalents (FTE)
2005/062006/072007/082008/092009/10
City Staff FundedFundedFundedFundedFunded
Recreation & Facilities Director - - - - 0.20
City Clerk - - 0.25 0.25 -
Human Resources Manager - - 0.05 0.05 0.05
Total FTEs - - 0.30 0.30 0.25
2005/062006/072007/082008/092009/10
Temporary Staff Hours FundedFundedFundedFundedFunded
Clerical - - - - -
HR Clerk - - 100 - -
Total Annual Hours - - 100 - -
NON-DEPARTMENTAL STAFFING
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CITY OF SARATOGA
NON DEPARTMENTAL
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CITY OF SARATOGA
NON DEPARTMENTAL
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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 2009/10 budgeted General Administration Tax Revenues reflect a small increase overall, as a
result of small increases in various Property Tax revenues, Business License Taxes, and Franchise Fee
Taxes. Sales Tax, Transient Occupancy Tax, and Construction Tax show revenues decreasing due to the
struggling economy. Interest income is also declining significantly from prior years due to LAIF interest
rates which have fallen by almost 50% in 2008, and are expected to stay low during FY 2009/10.
The General Administration program represents non-service functions, and as such, there are no staffing,
objectives, or key services assigned to this program. In prior years however, HR, Finance, and IT
temporary clerical staffing was included in the program, therefore a staffing schedule is included to tie to
salary history. The budgeted expenses represent general expenses, such as retiree medical insurance
administration fees, unemployment insurance fees, printing and postage charges for the Saratogan,
funding for employee termination and retirement payouts, 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.
CITY OF SARATOGA
NON DEPARTMENTAL
GENERAL ADMINISTRATION
2006/072007/082008/092008/092009/10
ActualsActualsAdjustedEstimatedProposed
REVENUES
Taxes
Property Tax 7,577,444 7,922,815 8,122,000 8,076,074 8,175,500
Sales Tax 994,680 1,057,977 986,000 1,041,956 935,000
Transient Occupancy Tax 195,261 211,532 175,000 150,000 150,000
Business License Tax 303,787 290,996 290,000 275,000 325,000
Other Taxes 206,276 191,188 200,000 180,000 180,000
Franchise Tax 1,187,806 1,623,318 1,611,000 1,681,748 1,675,000
Fees, Licenses and Permits - - - - -
Intergovernmental Revenues 213,511 195,391 240,000 93,850 100,000
Charge for Services - - - - -
Interest Income 714,976 615,731 420,000 420,361 320,000
Rental Income 70,485 79,869 83,950 83,952 84,000
Other Sources 100,959 5,782 - 939 -
TOTAL REVENUES 11,565,185 12,194,599 12,127,950 12,003,881 11,944,500
Operating Transfers In 499,735 2,275,254 153,732 153,732 148,859
TOTAL REV & TRANSFERS IN12,064,920$ 14,469,853$ 12,281,682$ 12,157,613$ 12,093,359$
EXPENDITURES
Salaries and Benefits 39,787 49,963 89,800 - 91,200
Operating Expenditures
Materials & Supplies 43,395 66,746 73,500 62,696 74,750
Fees & Charges 297,638 52,937 36,000 36,958 21,275
Consultants & Contract Services 29,742 5,811 15,000 15,200 15,000
Meetings & Training 1,333 4,874 10,000 87 -
Total Operating Expenditures 372,108 130,368 134,500 114,941 111,025
Fixed Assets - - - - -
Internal Service Charges - 352,145 380,962 380,962 347,806
TOTAL EXPENDITURES 411,895$ 532,476$ 605,262$ 495,903$ 550,031$
Operating Transfers Out 2,607,834 3,325,968 1,543,500 1,543,500 350,000
TOTAL OPERATING BUDGET 3,019,729$ 3,858,444$ 2,148,762$ 2,039,403$ 900,031$
GENERAL FUND REVENUES AND EXPENDITURES
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CITY OF SARATOGA
NON DEPARTMENTAL
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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 2009/10 budget does not include revenues. Prior year revenues show reimbursements were
received for legal representation in development lawsuits. Applicants who have development
applications in process under the former 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 also resulted from applicants requesting research and information from the
City, or legal services related to environmental reviews for Capital Improvement Plan projects. However,
with the majority of development projects under the flat fee schedule, 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 2009/10. The City Attorney occupies
an office when on-site, therefore a small allocation of building maintenance internal service charges is
also included. .
CITY OF SARATOGA
NON DEPARTMENTAL
LEGAL SERVICES
2006/072007/082008/092008/092009/10
ActualsActualsAdjustedEstimatedProposed
REVENUES
Taxes - - - - -
Fees, Licenses and Permits - 150 - - -
Intergovernmental Revenues - - - - -
Charge for Services 30,770 71,743 50,000 4,441 -
Other Sources - - - - -
TOTAL REVENUES 30,770$ 71,893$ 50,000$ 4,441$ -$
EXPENDITURES
Salaries and Benefits 1,899 - - - -
Operating Expenditures
Materials & Supplies 100 116 250 330 500
Fees & Charges - 219 1,000 4,000 2,000
Consultants & Contract Services 274,754 278,266 434,750 258,169 348,963
Meetings, Training, Recruitment 147 1,573 1,500 663 1,500
Total Operating Expenditures275,001 280,174 437,500 263,162 352,963
Fixed Assets - - - - -
Internal Service Charges - 1,787 2,021 2,021 1,878
TOTAL EXPENDITURES 276,900$ 281,961$ 439,521$ 265,183$ 354,841$
GENERAL FUND REVENUES AND EXPENDITURES
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
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CITY OF SARATOGA
NON DEPARTMENTAL
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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. Community Grants are determined by Council each year, subsequent to requests for
funding, primarily from various local community and non-profit groups.
BUDGET OVERVIEW
For FY 2009/10, the City is to be provided with a total of $27,859 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. The City provided $165,297 of community grant funding to a variety
of other non-profit organizations.
Community Service Grant Funding from the City includes operational support for the Saratoga Historical
Museum, the Silicon Valley Wildlife Center, and United Way’s 211 program. The City also allocates
grant funding to local organizations for services they provide to the Saratoga community, including the
Saratoga Chamber of Commerce for business support, the public access television station KSAR 15 for
public information, and the SASCC for operational support of the Senior Center and for additional
services determined on an annual basis – which may include Blood Pressure Checks, Podiatric Checks,
Tax Assistance, Vision Screening, Hearing Tests, Senior Nutrition Programs, Fifty-Five Alive Driving
Program, Flu Shots, and other non-cost-recovery services that are available to the senior population. The
distribution of grant funding for current and four prior years is illustrated in the Grant Schedule on the
following pages.
CITY OF SARATOGA
NON DEPARTMENTAL
COMMUNITY GRANTS
2006/072007/082008/092008/092009/10
ActualsActualsAdjustedEstimatedProposed
REVENUES
Taxes - - - - -
Fees, Licenses and Permits - - - - -
Intergovernmental Revenues - - - - -
Charge for Services - - - - -
Other Sources - - - - -
TOTAL REVENUES -$ -$ -$ -$ -$
EXPENDITURES
Salaries and Benefits - - - - -
Operating Expenditures
Materials & Supplies - - - - -
Fees & Charges - - - - -
Consultants & Contract Services - - - - -
Meetings, Training, Recruitment - - - - -
Community Grants 167,560 167,538 174,564 152,328 193,156
Total Operating Expenditures167,560 167,538 174,564 152,328 193,156
Fixed Assets - - - - -
Internal Service Charges - - - - -
TOTAL EXPENDITURES 167,560$ 167,538$ 174,564$ 152,328$ 193,156$
GENERAL FUND REVENUES AND EXPENDITURES
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CITY OF SARATOGA
NON DEPARTMENTAL
COMMUNITY GRANTS
2005/062006/072007/082008/092009/10
GrantsGrantsGrantsGrantsGrants
Community Service Contract Grants
SASCC
Service Support 18,000 18,000 21,000 21,000 21,000
Supplemental Service Support - 12,500 18,000 18,000 18,000
Adult Daycare Support - - - 1,268 8,344
Furniture Grant - 30,700 - - -
Sr. Center Computer Lab Grant - 5,400 - - -
KSAR
Community Access Service Grant 52,034 22,600 25,000 30,000 30,000
Supplemental Service Support - 25,000 20,700 - -
Video Conversion Grant - 19,400 - 2,500 -
City's 50th Anniversary Event Grant - 5,000 - - -
Media Arts Mentoring Program - - - - 4,617
Chamber of Commerce
Chamber Annual Support 13,573 5,252 11,000 11,332 11,672
Banner Fee Grant - 600 600 - -
City Map Gant - 4,500 - 5,000 -
Website & IT Upgrade Grant - - 5,000 - -
Membership Subsidy Grant - - 1,000 - -
Community Service - Special Interest Grants
Hakone Gardens 7,295 - - - -
American Red Cross - Katrina 15,000 - - - -
Historical Museum Annual Support - - 4,288 4,288 4,288
Historical Museum Supplemental Support - - 6,640 - -
Walden West School Fdn Solar Panels - - 2,100 - -
Saratoga Foothill Club - - 8,600 - 13,500
Silicon Valley Wildlife Service Support4,000 8,212 - 4,212 4,212
Silicon Valley Wildlife Raptor Cage - 6,036 - - -
SCC Supervisors - Spay Pgm - - 320 - -
Shady Shakespeare Theater Co.- - - - 2,500
Community Service Support Grants
West Valley Community Svs Mobile Van - - 2,400 - -
West Valley Community Svs Support - - - 15,164 15,164
Children's Health Insurance Assistance - - 3,326 - -
United Way 211 Funding - - 2,000 2,000 2,000
Catholic Charities Ombudsmen Funding - - - 5,000 5,000
Housing Tust of Santa Clara County - - - - 25,000
CDBG Funded Public Service Grants
SASCC Adult Daycare Support - - 32,000 32,732 27,859
West Valley Community Services Support - - 3,564 - -
Silicon Valley Wildlife Service Support - 4,212 - - -
Silicon Valley Wildlife Raptor Cage - 1,536 - - -
Total Grants 109,902 168,948 167,538 152,496 193,156
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CITY OF SARATOGA
NON DEPARTMENTAL
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CITY OF SARATOGA
NON DEPARTMENTAL
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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. 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 Saratoga Art & Wine Festival events. The City also sponsors celebrations to
honor segments of the community, such as Month of the Young Child Celebration, and to highlight such
occurrences as facility openings or groundbreakings in order to increase awareness of a new community
facility and to publicly thank supporters and contributors.
BUDGET OVERVIEW
For FY 2009/10, funding has been provided for ongoing events, and for identified small events and
community celebrations which were absorbed within departmental budgets in prior years.
The initial effort to kick off a Citywide Garage Sale in August of 2009 has $5,000 of funds set aside for
advertising. The Sister City’s 25th Anniversary celebration was allocated $1,200 in support, the 4th of
July event will be funded up to $4,000, and the Chamber’s annual event for late Summer of 2009 will be
the Saratoga Art & Wine Festival which the Council has pledged $5,000 of support. The expenditure
budget and distribution of event grant funding for the current and four prior years is illustrated in the
schedules on the following pages.
CITY OF SARATOGA
NON DEPARTMENTAL
COMMUNITY EVENTS
2006/072007/082008/092008/092009/10
ActualsActualsAdjustedEstimatedProposed
REVENUES
Taxes - - - - -
Fees, Licenses and Permits - - - - -
Intergovernmental Revenues - - - - -
Charge for Services - - - - -
Other Sources - - - - -
TOTAL REVENUES -$ -$ -$ -$ -$
EXPENDITURES
Salaries and Benefits - - - - -
Operating Expenditures
Materials & Supplies - - - - -
Fees & Charges - - - - -
Consultants & Contract Services - - - - -
Meetings, Training, Recruitment - - - - -
Community Grants & Events 13,845 22,396 28,900 12,436 20,550
Total Operating Expenditures 13,845 22,396 28,900 12,436 20,550
Fixed Assets - - - - -
Internal Service Charges - - - - -
TOTAL EXPENDITURES 13,845$ 22,396$ 28,900$ 12,436$ 20,550$
GENERAL FUND REVENUES AND EXPENDITURES
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CITY OF SARATOGA
NON DEPARTMENTAL
COMMUNITY EVENTS
2005/062006/072007/082008/092009/10
GrantsGrantsGrantsGrantsGrants
Chamber of Commerce Events
Celebrate Saratoga - Teen Scene - 7,527 10,000 - -
Celebrate Saratoga - Fun Zone - 4,900 4,900 - -
Celebrate Saratoga - Event Support - - 4,996 - -
Celebrate Saratoga Banner - - - 600 -
Taste of Saratoga - - - 9,900 -
Saratoga Art & Wine Festival - - - - 5,000
Annual Tree Lighting - - - 1,000 -
General Community Events
Unspecified Event Funding - - - 5,000 5,000
Neighborhood Block Party Supp - - - 2,500 -
Month of the Child Celebration - - - 100 -
Mustard Faire 850 1,418 2,000 5,000 -
Sister City 25th Anniversary - - - - 1,200
Arbor Day Celebration - - - 100 100
Memorial Day Event (Banner)- - 300 300 -
Fourth of July Event - - - 4,000 4,000
Cancer Society - Relay - - 200 - -
Citywide Garage Sale - - - - 5,000
Facility Opening Events
Fellowship Hall Opening - - - 100 -
de Anza Trail Opening - - - 100 -
KMP Groundbreaking / Opening - - - 200 250
Total Community Events 850 13,845 22,396 28,900 20,550
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CITY OF SARATOGA
NON DEPARTMENTAL
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CITY OF SARATOGA
NON DEPARTMENTAL
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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 ABAG, 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 2009/10, premium costs are budgeted at $225,455, which represents an overall 7% increase from
the prior year estimated ABAG premium of $209,974.
Additional program expenses include .20 FTE staffing for program administration, and funding for
attorney services and claim expenditures. Beginning in FY 2008/09, the Liability program administration
shifted to the Recreation & Facilities Department, and is managed by the Director.
CITY OF SARATOGA
NON DEPARTMENTAL
RISK MANAGEMENT / LIABILITY
2006/072007/082008/092008/092009/10
ActualsActualsAdjustedEstimatedProposed
SOURCE OF FUNDS
Beginning Fund Balance
Designated - - - - -
Undesignated - - 128,689 128,689 213,548
Total Beginning Fund Balance - - 128,689 128,689 213,548
Revenues
Taxes - - - - -
Fees, Licenses and Permits - 2,352 5,000 572 5,000
Intergovernmental Revenues - - 16,791 16,791 -
Charge for Services - - - - -
Other Sources - 28,826 51,200 5,718 50,000
Internal Service Charges - 288,636 286,268 286,268 250,000
Total Revenues -$ 319,814$ 359,259$ 309,349$ 305,000$
TOTAL SOURCE OF FUNDS - 319,814 487,948 438,038 518,548
USE OF FUNDS
Expenditures
Salaries and Benefits - 33,582 39,993 8,798 37,493
Operating Expenditures
Materials & Supplies - 3,653 - 16,791 -
Fees & Charges - 14,206 75,150 5,718 75,000
Consultant & Contract Services - - 10,000 1,119 10,000
Meetings & Training - 618 1,200 839 -
Insurance Premiums - 139,066 209,925 191,224 225,455
Fixed Assets - - - - -
Internal Service Charges - - - - -
Total Expenditures -$ 191,125$ 336,268$ 224,490$ 347,948$
Operating Transfers
Transfer Out - - - - -
Total Operating Transfers -$ -$ -$ -$ -$
Ending Fund Balance
Designated - - - - -
Undesignated - 128,689 151,680 213,548 170,600
Total Ending Fund Balance -$ 128,689$ 151,680$ 213,548$ 170,600$
TOTAL USE OF FUNDS - 319,814 487,948 438,038 518,548
SUMMARY OF REVENUES AND EXPENDITURES
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CITY OF SARATOGA
NON DEPARTMENTAL
RISK MANAGEMENT / LIABILITY
FY 2009/10 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 in an
effort to emphasize safety and minimize premiums.
Grant Programs – On an ongoing basis, ABAG offers grants to agencies which complete or meet
specified requirements. Staff is coordinating with ABAG to identify and pursue grant opportunities.
KEY SERVICES
• Provide oversight of the City’s Liability Insurance program
• Facilitate claim processing and reimbursements for the City, in coordination with the City Manager
and City Attorney
Full Time Equivalents (FTE)
2005/062006/072007/082008/092009/10
City Staff FundedFundedFundedFundedFunded
Recreation & Facilities Director - - - - 0.20
City Clerk - - 0.25 0.25 -
Human Resources Manager - - - - -
Total FTE's - - 0.25 0.25 0.20
2005/062006/072007/082008/092009/10
Temporary Staff FundedFundedFundedFundedFunded
Clerical - - - - -
HR Clerk - - - - -
Total Annual Hours - - - - -
RISK MANAGEMENT / LIABILITY STAFF
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CITY OF SARATOGA
NON DEPARTMENTAL
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CITY OF SARATOGA
NON DEPARTMENTAL
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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 $241,181 for the various Workers Compensation
Insurance premium fees, such as administration, vocational rehabilitation, indemnity, medical, field
investigations, and claims settlements. Another $42,700 is budgeted for program expenses which
include: wellness grant supplies; attorney services; and ergonomic evaluations. There is .05 FTE of the
Human Resource Manager’s position budgeted for the administration of this program.
CITY OF SARATOGA
NON DEPARTMENTAL
WORKERS COMPENSATION
2006/072007/082008/092008/092009/10
ActualsActualsAdjustedEstimatedProposed
SOURCE OF FUNDS
Beginning Fund Balance
Designated - - - - -
Undesignated - - 47,735 47,735 49,368
Total Beginning Fund Balance -$ -$ 47,735$ 47,735$ 49,368$
Revenues
Taxes - - - - -
Fees, Licenses and Permits - - - - -
Intergovernmental Revenues - - 10,000 10,000 10,000
Charge for Services - - - - -
Other Sources - - - - -
Internal Service Charges - 247,000 260,920 260,920 250,000
Total Revenues -$ 247,000$ 270,920$ 270,920$ 260,000$
TOTAL SOURCE OF FUNDS -$ 247,000$ 318,655$ 318,655$ 309,368$
USE OF FUNDS
Expenditures
Salaries and Benefits - 7,817 8,520 8,442 8,700
Operating Expenditures
Materials & Supplies - - 10,000 10,000 10,000
Fees & Charges - - - - -
Consultants & Contract Services - - 11,000 - 6,000
Meetings, Training, Recruitment - - 11,400 - -
Insurance Premiums - 191,448 230,000 250,845 241,181
Operating Expenditures - 191,448 262,400 260,845 257,181
Fixed Assets - - - - -
Internal Service Charges - - - - -
Total Expenditures -$ 199,265$ 270,920$ 269,287$ 265,881$
Operating Transfers
Transfer Out - - - - -
Total Operating Transfers -$ -$ -$ -$ -$
Ending Fund Balance
Designated - - - - -
Undesignated - 47,735 47,735 49,368 43,487
Total Ending Fund Balance -$ 47,735$ 47,735$ 49,368$ 43,487$
TOTAL USE OF FUNDS -$ 247,000$ 318,655$ 318,655$ 309,368$
SUMMARY OF REVENUES AND EXPENDITURES
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CITY OF SARATOGA
NON DEPARTMENTAL
WORKERS COMPENSATION
FY 2009/10 OBJECTIVES
Training Programs – The City will continue to pursue available opportunities to minimize Workers’
Compensation program costs through promoting safe work practices and employee wellness programs.
Staff is coordinating with ABAG to identify grants and training opportunities related to safety and
injury/illness prevention.
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)
2005/062006/072007/082008/092009/10
City Staff FundedFundedFundedFundedFunded
Recreation & Facilities Director - - - - -
City Clerk - - - - -
Human Resources Manager - - 0.05 0.05 0.05
Total FTE's - - 0.05 0.05 0.05
2005/062006/072007/082008/092009/10
Temporary Staff FundedFundedFundedFundedFunded
Clerical - - - - -
HR Clerk - - 100 - -
Total Annual Hours - - 100 - -
WORKERS COMPENSATION STAFF
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CITY OF SARATOGA
NON DEPARTMENTAL
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CITY OF SARATOGA
NON DEPARTMENTAL
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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 costs of the issuance 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 provide funds for debt service payments. The property tax levy is
added to Saratoga property owner’s annual property tax bill. 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 will
provide 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 200910 budget reflects the estimated total of the Saratoga property owners’ FY 2009/10 property
tax levy which is collected along with their annual property taxes. This levy is offset with a slight
underfunding of the annual debt service to utilize a portion of the fund balance along the life of the loan.
A reserve is maintained in this fund to provide for late or non-payments of property tax levies and to
ensure 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.
CITY OF SARATOGA
NON DEPARTMENTAL
LIBRARY GO BOND DEBT SERVICE
2006/072007/082008/092008/092009/10
ActualsActualsAdjustedEstimatedProposed
SOURCES OF FUNDS
Beginning Fund Balance
Designated - - - - -
Undesignated 865,379 746,556 853,619 853,619 981,602
Total Beginning Fund Balance865,379$ 746,556$ 853,619$ 853,619$ 981,602$
Revenues
Taxes 883,076 1,112,515 1,010,000 1,141,952 950,000
Fees, Licenses and Permits - - - - -
Intergovernmental Revenues - - - - -
Charge for Services - - - - -
Other Sources - - - - -
Interest & Rental Income 16,585 10,489 5,000 - -
Total Revenues 899,661$ 1,123,004$ 1,015,000$ 1,141,952$ 950,000$
TOTAL SOURCE OF FUNDS1,765,040$ 1,869,560$ 1,868,619$ 1,995,571$ 1,931,602$
USE OF FUNDS
Expenditures
Salaries and Benefits - - - - -
Operating Expenditures - - - - -
Debt Service 1,018,484 1,015,941 1,017,956 1,013,969 1,018,556
Fixed Assets - - - - -
Internal Service Charges - - - - -
Total Expenditures 1,018,484$ 1,015,941$ 1,017,956$ 1,013,969$ 1,018,556$
Operating Transfers
Transfer Out - - - - -
Total Operating Transfers -$ -$ -$ -$ -$
Ending Fund Balance
Designated - - - - -
Undesignated 746,556 853,619 850,663 981,602 913,046
Total Ending Fund Balance746,556$ 853,619$ 850,663$ 981,602$ 913,046$
TOTAL USE OF FUNDS 1,765,040$ 1,869,560$ 1,868,619$ 1,995,571$ 1,931,602$
SOURCE & USE OF FUNDS
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CITY OF SARATOGA
NON DEPARTMENTAL
LIBRARY GO BOND DEBT SERVICE
AugustAugustFebruary Fiscal YearBond
FiscalInterestAnnualInterestInterestAnnual Debt Principal
YearRatePrincipalPaymentPaymentInterestServiceBalance @ YE
Initial Bond Offering at May 9, 2001 - - 15,000,000
2001/025.000%- - 588,942 588,942 588,942 15,000,000
2002/035.000%60,000 392,628 391,128 783,756 843,756 14,940,000
2003/045.000%245,000 391,128 385,003 776,131 1,021,131 14,695,000
2004/055.000%255,000 385,003 378,628 763,631 1,018,631 14,440,000
2005/065.000%270,000 378,628 371,878 750,506 1,020,506 14,170,000
2006/075.000%280,000 371,878 364,878 736,756 1,016,756 13,890,000
2007/086.000%295,000 364,878 356,028 720,906 1,015,906 13,595,000
2008/096.000%310,000 356,028 346,728 702,756 1,012,756 13,285,000
2009/106.000%330,000 346,728 336,828 683,556 1,013,556 12,955,000
2010/116.000%350,000 336,828 326,328 663,156 1,013,156 12,605,000
2011/126.000%370,000 326,328 315,228 641,556 1,011,556 12,235,000
2012/135.000%395,000 315,228 305,353 620,581 1,015,581 11,840,000
2013/145.000%415,000 305,353 294,978 600,331 1,015,331 11,425,000
2014/155.000%435,000 294,978 284,103 579,081 1,014,081 10,990,000
2015/165.000%455,000 284,103 272,728 556,831 1,011,831 10,535,000
2016/175.000%440,000 272,728 261,728 534,456 974,456 10,095,000
2017/185.000%460,000 261,728 250,228 511,956 971,956 9,635,000
2018/195.000%485,000 250,228 238,103 488,331 973,331 9,150,000
2019/205.000%510,000 238,103 225,353 463,456 973,456 8,640,000
2020/215.125%535,000 225,353 211,644 436,997 971,997 8,105,000
2021/225.125%565,000 211,644 197,166 408,809 973,809 7,540,000
2022/235.125%590,000 197,166 182,047 379,213 969,213 6,950,000
2023/245.125%625,000 182,047 166,031 348,078 973,078 6,325,000
2024/255.250%655,000 166,031 148,838 314,869 969,869 5,670,000
2025/265.250%690,000 148,838 130,725 279,563 969,563 4,980,000
2026/275.250%730,000 130,725 111,563 242,288 972,288 4,250,000
2027/285.250%765,000 111,563 91,481 203,044 968,044 3,485,000
2028/295.250%805,000 91,481 70,350 161,831 966,831 2,680,000
2029/305.250%850,000 70,350 48,038 118,388 968,388 1,830,000
2030/315.250%890,000 48,038 24,675 72,713 962,713 940,000
2031/325.250%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
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CITY OF SARATOGA
NON DEPARTMENTAL
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CITY OF SARATOGA
NON DEPARTMENTAL
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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
The FY 2009/10 budget reflects anticipated interest earnings of $10,000, and estimated project
expenditures of $15,000. The Library Commission approved staff’s recommendations to budget the
following capital maintenance projects:
• $10,000 for lobby & café improvements
• $5,000 for teen area improvements
The City’s Facilities Manager provides project oversight and coordination of these planned projects as the
Library is a City owned building. In addition, the Facilities Manager will oversee a large capital project
the Library Commission and City Council approved in FY 2008/09 to upgrade the building’s failing
HVAC system to correct ventilation flow and HVAC equipment. This project transferred $310,000 of
trust funds to the City’s CIP for project administration and oversight by the City, and is expected to be
completed in FY 2009/10. If any funding remains after project completion, they will be transferred back
to the Library Capital Improvements Trust Fund.
CITY OF SARATOGA
NON DEPARTMENTAL
LIBRARY CAPITAL IMPROVEMENT TRUST FUND
2006/072007/082008/092008/092009/10
ActualsActualsAdjustedEstimatedProposed
SOURCES OF FUNDS
Beginning Fund Balance
Designated - - - - -
Undesignated 704,004 684,553 693,929 693,929 330,089
Total Beginning Fund Balance704,004$ 684,553$ 693,929$ 693,929$ 330,089$
Revenues
Fees, Licenses and Permits - - - - -
Intergovernmental Revenues - - - - -
Charge for Services - - - - -
Other Sources - - - - -
Interest Income 19,424 17,158 19,500 10,300 10,000
Total Revenues 19,424$ 17,158$ 19,500$ 10,300$ 10,000$
TOTAL SOURCE OF FUNDS723,428$ 701,711$ 713,429$ 704,229$ 340,089$
USE OF FUNDS
Expenditures
Salaries and Benefits - - - - -
Operating Expenditures - - - - -
Fixed Assets 38,875 7,782 70,000 64,140 15,000
Internal Service Charges - - - - -
Total Expenditures 38,875$ 7,782$ 70,000$ 64,140$ 15,000$
Operating Transfers
Transfer Out - - 310,000 310,000 -
Total Operating Transfers -$ -$ 310,000$ 310,000$ -$
Ending Fund Balance
Designated - - - - -
Undesignated 684,553 693,929 333,429 330,089 325,089
Total Ending Fund Balance684,553$ 693,929$ 333,429$ 330,089$ 325,089$
TOTAL USE OF FUNDS 723,428$ 701,711$ 713,429$ 704,229$ 340,089$
SOURCE & USE OF FUNDS
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CITY OF SARATOGA
NON DEPARTMENTAL
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KSAR COMMUNITY ACCESS TELEVISION
TRUST FUND
The KSAR Community Access Television (CATV) Trust Fund accounts for funds deposited with the
City by the CATV Foundation Board, and held in trust for investment purposes. The CATV 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 considered City Funds.
BUDGET OVERVIEW
The FY 2009/10 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, whereas Comcast contract did not expire until September 30, 2008. At
expiration they moved to the State contract, and are required to submit the 1% PEG fee to KSAR.
Franchise Fee revenues are expected to provide approximately $64,000 in FY 2009/10. In addition to the
revenues, interest earnings based on fund balance and current interest rates is expected to bring in
approximately $1,200 over the next year.
As these PEG Franchise Fee revenues are to be utilized solely for capital expenditures, KSAR will be
moving the remaining operating funds from this trust fund to a separate savings account. This will allow
KSAR access as needed to these operational funds, leaving the Trust Fund moneys to build a base for
larger expenditures. The full amount of funds is budgeted for withdrawal each year to allow KSAR
flexibility in the use of their funds.
CITY OF SARATOGA
NON DEPARTMENTAL
KSAR TRUST FUND
2006/072007/082008/092008/092009/10
ActualsActualsAdjustedEstimatedProposed
SOURCES OF FUNDS
Beginning Fund Balance
Designated - - - - -
Undesignated 61,531 64,862 38,661 38,661 37,661
Total Beginning Fund Balance61,531$ 64,862$ 38,661$ 38,661$ 37,661$
Revenues
Taxes - 2,096 40,500 35,000 64,000
Fees, Licenses and Permits 159 - - - -
Intergovernmental Revenues - - - - -
Charge for Services - - - - -
Other Sources - - - - -
Interest Income 3,172 1,703 2,000 1,000 1,200
Total Revenues 3,331$ 3,799$ 42,500$ 36,000$ 65,200$
TOTAL SOURCE OF FUNDS64,862$ 68,661$ 81,161$ 74,661$ 102,861$
USE OF FUNDS
Expenditures
Salaries and Benefits - - - - -
Operating Expenditures - - - - -
Fixed Assets - - - - -
Funds (Addition)/Withdrawal - 30,000 42,500 37,000 100,000
Total Expenditures -$ 30,000$ 42,500$ 37,000$ 100,000$
Operating Transfers
Transfer Out - - - - -
Total Operating Transfers -$ -$ -$ -$ -$
Ending Fund Balance
Designated - - - - -
Undesignated 64,862 38,661 38,661 37,661 2,861
Total Ending Fund Balance 64,862$ 38,661$ 38,661$ 37,661$ 2,861$
TOTAL USE OF FUNDS 64,862$ 68,661$ 81,161$ 74,661$ 102,861$
SOURCE & USE OF FUNDS
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