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AGENDA
SPECIAL MEETING
SARATOGA CITY COUNCIL
NOVEMBER 20, 2013
SPECIAL MEETING — 5:30 P.M. — ADMINISTRATIVE CONFERENCE ROOM,
13777 FRUITVALE AVENUE.
CALL MEETING TO ORDER — 5:30 P.M.
REPORT ON POSTING OF AGENDA
(Pursuant to Gov't. Code 54954.2, the agenda for this meeting was properly posted on
November 15, 2013)
COMMUNICATIONS FROM COMMISSIONS & PUBLIC
ORAL COMMUNICATIONS ON NON - AGENDIZED ITEMS
Any member of the public will be allowed to address the City Council for up to three (3)
minutes on matters not on this agenda. The law generally prohibits the council from
discussing or taking action on such items. However, the Council may instruct staff
accordingly regarding Oral Communications under Council Direction to Staff.
COUNCIL DIRECTION TO STAFF
Instruction to Staff regarding actions on current Oral Communications.
ADJOURN TO CLOSED SESSION — 5:30 P.M.
CONFERENCE WITH LABOR NEGOTIATORS REGARDING EMPLOYEE
RECOGNITION
(Gov't Code Section 54957.6)
A. Employee organizations: Northern California Carpenters Regional Council,
Carpenters Forty Six Counties Conference Board; Saratoga Employee
Association; Saratoga Management Association
Agency designated representatives: Deanna Mouser, Monica LaBossiere, and /or
Dave Anderson
CONFERENCE WITH LEGAL COUNSEL - EXISTING LITIGATION
(Government Code section 54956.9(d)(1))
Name of cases: Lee v. City of Saratoga (Santa Clara County Superior Court Case No. 1-
12 -CV - 225772) and Lee v. City of Saratoga (Santa Clara County Superior Court Case
No. 1- 13 -CV- 253727)
CALL JOINT MEETING TO ORDER — 6:00 P.M. ADMINISTRATIVE
CONFERENCE ROOM, 13777 FRUITVALE AVENUE
1. Joint Meeting with Saratoga Sister City
Recommended Action:
Informational Only
ADJOURNMENT
In accordance with the Ralph M. Brown Act, copies of the staff reports and other
materials provided to the City Council by City staff in connection with this agenda are
available at the office of the City Clerk at 13777 Fruitvale Avenue, Saratoga, CA 95070.
Note that copies of materials distributed to the City Council concurrently with the posting
of the agenda are also available on the City Website at www.sarato ag ca.us. Any
materials distributed by staff after the posting of the agenda are made available for public
review at the office of the City Clerk at the time they are distributed to the City Council.
In Compliance with the Americans with Disabilities Act, if you need assistance to
participate in this meeting, please contact the City Clerk at 4081868 -1269. Notification
24 hours prior to the meeting will enable the City to make reasonable arrangements to
ensure accessibility to this meeting. [28 CFR 35.102- 35.104 ADA title II]
Certificate of Posting of Agenda:
I, Crystal Bothelio, City Clerk for the City of Saratoga, declare that the foregoing agenda
for the meeting of the City Council was posted and available for public review on
November 15, 2013 at the City of Saratoga, 13777 Fruitvale Ave., Saratoga, CA 95070
and on the City's website at www.saratoga.ca.us.
Signed this 15th day of November 2013 at Saratoga, California.
Crystal Bothelio, City Clerk
OA
Table of Contents
Agenda. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . 3
Appointment of Library Commissioner and Oath of Office
Staff Report . . . . . . . . . . . . . . . . . . . . . . .
. . 8
Attachment A: Resolution of Appointment . . . . . . . . .
. . 10
Attachment B: Oaths of Office . . . . . . . . . . . . . . .
. . 11
Commendation for Former Saratoga Library Community
Librarian Gayathri Kanth
Staff Report . . . . . . . . . . . . . . . . . . . . . . .
. . 12
Attachment A: Commendation Recognizing Gayathri
Kanth . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . 14
City Council Meeting Minutes
Staff Report . . . . . . . . . . . . . . . . . . . . . . .
. . 15
Attachment A: Minutes for Special and Regular City
Council Meeting on November 6, 2013 . . . . . . . . . . .
. . 17
Review of Accounts Payable Check Registers
Staff Report . . . . . . . . . . . . . . . . . . . . . . .
. . 27
11/5/2013 Check Register . . . . . . . . . . . . . . . . .
. . 29
11/13/2013 Check Register . . . . . . . . . . . . . . . .
. . 37
Development Impact Fee Report
Impact Fee Report . . . . . . . . . . . . . . . . . . . .
. . 40
Ordinance Amending City Code 15- 50.040 (Tree Regulations —
Street Trees)
Staff Report . . . . . . . . . . . . . . . . . . . . . . .
. . 44
Ordinance . . . . . . . . . . . . . . . . . . . . . . . .
. . 46
Ordinance Amending Commission Meeting Attendance
Requirements
Staff Report . . . . . . . . . . . . . . . . . . . . . . .
. . 49
Attachment A: Proposed Ordinance Amending
Commission Meeting Attendance Requirements . . . . . .
. . 51
Adoption of the Various 2013 California Uniform Codes with
Local Amendments
Staff Report . . . . . . . . . . . . . . . . . . . . . . .
. . 54
Attachment 1 - Summary Table . . . . . . . . . . . . . .
. . 59
Attachment 2 - Resolution . . . . . . . . . . . . . . . . .
. . 65
Attachment 3 - Ordinance . . . . . . . . . . . . . . . . .
. . 83
Ordinance Amending Saratoga City Code to Regulate Banners
in City Medians
Staff Report . . . . . . . . . . . . . . . . . . . . . . .
. . 118
Attachment A: Draft Ordinance . . . . . . . . . . . . . . .
. . 120
Attachment B: Planning Commission Resolution . . . . . .
. . 126
Attachment C: Median Banner Policy . . . . . . . . . . . .
. . 134
Annual Audit Reports
2012 -13 Annual Audit Report Acceptance . . . . . . . . .
. . 141
CAFR . . . . . . . . . . . . . . . . . . . . . . . . . .
. . 143
1
Single Audit Report . . . . . . . . . . . . .
. . . . . . . . . 279
TDA Report . . . . . . . . . . . . . . . .
. . . . . . . . . 291
Appropriation Report . . . . . . . . . . . .
. . . . . . . . . 299
SAS 114 Report . . . . . . . . . . . . . .
. . . . . . . . . 305
Spring 2013 Issue of The Saratogan
Staff Report . . . . . . . . . . . . . . . .
. . . . . . . . . 308
2
AGENDA
REGULAR MEETING
SARATOGA CITY COUNCIL
NOVEMBER 20, 2013
REGULAR MEETING — 7:00 P.M. — CIVIC THEATER/COUNCIL CHAMBERS
AT 13777 FRUITVALE AVENUE
PLEDGE OF ALLEGIANCE
ROLL CALL
REPORT OF CITY CLERK ON POSTING OF AGENDA
(Pursuant to Gov't. Code 54954.2, the agenda for this meeting was properly posted on
November 15, 2013)
REPORT FROM CLOSED SESSION
COMMUNICATIONS FROM COMMISSIONS & PUBLIC
Oral Communications on Non- Agendized Items
Any member of the public will be allowed to address the City Council for up to three (3)
minutes on matters not on this agenda. The law generally prohibits the Council from
discussing or taking action on such items. However, the Council may instruct staff
accordingly regarding Oral Communications under Council Direction to Staff.
Oral Communications - Council Direction to Staff
Instruction to Staff regarding actions on current Oral Communications.
Communications from Boards and Commissions
Council Direction to Staff
Instruction to Staff regarding actions on current Communications from Boards &
Commissions.
ANNOUNCEMENTS
3
CEREMONIAL ITEMS
1. Appointment of Library Commissioner and Oath of Office
Recommended action:
Adopt the attached resolution appointing Lauren Marty to the Library Commission
and direct the City Clerk to administer the Oath of Office.
2. Commendation for Former Saratoga Library Community Librarian Gayathri Kanth
Recommended action:
Read and present commendation recognizing former Saratoga Library Community
Librarian Gayathri Kanth.
SPECIAL PRESENTATIONS
None
CONSENT CALENDAR
The Consent Calendar contains routine items of business. Items in this section will be
acted in one motion, unless removed by the Mayor or a Council member. Any member of
the public may speak to an item on the Consent Calendar at this time, or request the
Mayor remove an item from the Consent Calendar for discussion. Public Speakers are
limited to three (3) minutes.
3. City Council Meeting Minutes
Recommended action:
Approve City Council minutes for the Special and Regular City Council Meeting on
November 6, 2013.
4. Review of Accounts Payable Check Registers
Recommended action:
Review and accept check registers for the following accounts payable payment
cycles:
11/5/2013 Period 5
11/13/2013 Period 5
5. Development Impact Fee Report
Recommended action:
Review and accept the annual AB 1600 Development Impact Fee report for the year
ended June 30, 2013.
6. Ordinance Amending City Code 15- 50.040 (Tree Regulations — Street Trees)
Recommended action:
Waive the second reading and adopt the ordinance modifying Article 15- 50.040 of
the City Code.
2
PUBLIC HEARINGS
Applicants /Appellants and their representatives have a total of ten minutes maximum for
opening statements. Members of the public may comment on any item for up to three
minutes. Applicant /Appellants and their representatives have a total of five minutes
maximum for closing statements. Items requested for continuance are subject to
Council's approval at the Council meeting
7. Ordinance Amending Commission Meeting Attendance Requirements
Recommended action:
Conduct a public hearing; introduce and waive the first reading of the attached
ordinance amending Commission meeting attendance requirements in the City Code;
and direct staff to place the ordinance on the consent calendar for adoption at the next
regular City Council meeting.
8. Adoption of the Various 2013 California Uniform Codes with Local Amendments
Recommended action:
(I)Introduce and waive the first reading of the attached ordinance adopting and
amending the referenced codes and direct the City Attorney to read the title of the
codes to be adopted;
(2)Introduce the attached resolution making findings regarding proposed amendments
to the referenced codes;
(3)Call a public hearing for December 4, 2013 to consider adoption of the attached
ordinance and resolution; and
(4)Direct staff to publish notice of the proposed ordinance adoption in accordance
with the special requirements for adopting codes by reference.
9. Ordinance Amending Saratoga City Code to Regulate Banners in City Medians
Recommended action:
Conduct a public hearing; introduce and waive the first reading of the attached
ordinance modifying Sections 15- 30.050 and 15- 30.060 of Chapter 15 (Zoning) of the
Saratoga City Code; and direct staff to place the ordinance on the consent calendar for
adoption at the next regular City Council meeting.
OLD BUSINESS
None
NEW BUSINESS
10. Annual Audit Reports
Recommended action:
Review and accept the Fiscal Year 2012/13 Comprehensive Annual Financial Report
(CAFR), the Fiscal Year 2012/13 Single Audit Report (Federal Grant Awards), the
FY 2012/13 Transportation Development Act Report (MTC Grants), the FY 2013/14
Appropriation Limit Report, and the SAS 114 Required Communications Report.
5
11. Spring 2013 Issue of The Saratogan
Recommended action:
Accept report and direct staff accordingly.
ADHOC & AGENCY ASSIGNMENT REPORTS
Mayor Jill Hunter
City School Ad Hoc
Hakone Foundation Board
Hakone Foundation Executive Committee
Historical Foundation
KSAR Community Access TV Board
Village Ad Hoc
West Valley Mayors and Managers Association
Vice Mayor Emily Lo
Hakone Foundation Board
Let's Move City Ad Hoc
Library Joint Powers Authority
Santa Clara Valley Water District Commission
Village Ad Hoc
West Valley Flood Control & Watershed Advisory Committee
Council Member Howard Miller
City School Ad Hoc
Council Finance Committee
Postal Service Liaison
Saratoga Ministerial Association
Valley Transportation Authority PAC
West Valley Solid Waste Management Joint Powers Authority
Council Member Manny Cappello
Chamber of Commerce
Council Finance Committee
County HCD Policy Committee
Destination Saratoga Liaison
Highway 9 Ad Hoc
Let's Move City Ad Hoc
SASCC
TEA Ad Hoc
Council Member Chuck Page
Association of Bay Area Governments
Highway 9 Ad Hoc
Santa Clara County Cities Association
Santa Clara County Cities Association Selection Committee
Santa Clara County Expressway Plan 2040 Policy Advisory Board
Sister City Liaison
TEA Ad Hoc
West Valley Sanitation District
0
CITY COUNCIL ITEMS
CITY MANAGER'S REPORT
ADJOURNMENT
In accordance with the Ralph M. Brown Act, copies of the staff reports and other materials
provided to the City Council by City staff in connection with this agenda are available at the
office of the City Clerk at 13777 Fruitvale Avenue, Saratoga, CA 95070. Note that copies of
materials distributed to the City Council concurrently with the posting of the agenda are also
available on the City Website at www.saratoaa.ca.us. Any materials distributed by staff after the
posting of the agenda are made available for public review at the office of the City Clerk at the
time they are distributed to the City Council.
In compliance with the Americans with Disabilities Act (ADA), if you need special
assistance to participate in this meeting, please contact the City Clerk at (408) 868 -1269.
Notification 48 hours prior to the meeting will enable the City to make reasonable
arrangements to ensure accessibility to this meeting (28 CFR 35.102 - 35.104 ADA Title
II)
Certificate of Posting of Agenda:
I, Crystal Bothelio, City Clerk for the City of Saratoga, declare that the foregoing agenda
for the meeting of the City Council for the City of Saratoga was posted on November 15,
2013 at the City of Saratoga, 13777 Fruitvale Ave., Saratoga, CA 95070 and was
available for public review at that location. The agenda is also available on the City's
website at www.saratoga.ca.us
Signed this 15th day of November 2013 at Saratoga, California.
Crystal Bothelio, City Clerk
NOTE: To view current or previous City Council meetings anytime, go to the City
Video Archives at www.saratoga.ca.us
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11/20
CITY OF SARATOGA
CITY COUNCIL MEETING CALENDAR 2013
Regular Meeting — Joint Meeting Sister City Committee
12/04 City Council Reorganization, Regular Meeting — Joint Meeting with
Library Commission and Friends of the Saratoga Libraries
12/18 Regular Meeting — Joint Meeting with Hakone Foundation Board
7
v
SARATOGA CITY COUNCIL
MEETING DATE: November 20, 2013 AGENDA ITEM:
DEPARTMENT: City Manager's Office CITY MANAGER: Dave Anderson
PREPARED BY: Crystal Bothelio DIRECTOR: Dave Anderson
City Clerk
SUBJECT: Appointment of Library Commissioner and Oath of Office
RECOMMENDED ACTION:
Adopt the attached resolution appointing Lauren Marty to the Library Commission and direct the
City Clerk to administer the Oath of Office.
BACKGROUND:
Library Commissioner Sharon Andres ended her term October 1, 2013. The City conducted a
recruitment to fill the open position on the Library Commission. The City Council interviewed
applicants on September 4, 2013 and November 6, 2013 and selected Lauren Marty to serve a
full term ending September 30, 2017.
FISCAL IMPACTS:
CONSEQUENCES OF NOT FOLLOWING THE RECOMMENDED ACTIONS:
The appointment to the Library Commission would not be made and the recruitment process
would be reopened.
ALTERNATIVE ACTION(S):
N/A
FOLLOW UP ACTION(S):
Update the City's Commission roster.
ADVERTISING, NOTICING AND PUBLIC CONTACT:
Pursuant to Government Code 54954.2, this item was properly posted as a City Council agenda
Page 1 of 2
0
item and was included in the packet made available on the City's web site in advance of the
meeting. A copy of the agenda packet is also made available at the Saratoga Branch Library each
Monday in advance of the Council meeting.
ATTACHMENTS:
Attachment A: Resolution of Appointment
Attachment B: Oaths of Office
Page 2 of 2
9
RESOLUTION 13-
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SARATOGA
APPOINTING ONE MEMBER TO THE SARATOGA LIBRARY COMMISSION
WHEREAS, one term was created on the Library Commission when the term of Sharon Andres
expired on October 1, 2013; and
WHEREAS, the City conducted a recruitment for the vacancy on the Library Commission; and
WHEREAS, interviews with the City Council were held on September 4, 2013 and November
6, 2013.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Saratoga does hereby
appoint the following individual to the Saratoga Library Commission:
NAME COMMISSION TERM
Lauren Marty Library October 1, 2013 — September 30, 2017
The above and foregoing resolution was passed and adopted at a regular meeting of the Saratoga City
Council held on the 20th day of November 2013 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
ATTEST:
DATE:
Crystal Bothelio, City Clerk
10
Jill Hunter, Mayor
STATE OF CALIFORNIA
COUNTY OF SANTA CLARA
I, Lauren Marty, do solemnly swear (or affirm) that I will support and defend the
Constitution of the United States and the Constitution of the State of California
against all enemies, foreign and domestic; that I will bear true faith and allegiance
to the Constitution of the United States and the Constitution of the State of
California; that I take this obligation freely, without any mental reservation or
purpose of evasion; and that I will well and faithfully discharge the duties upon
which I am about to enter.
Subscribed and sworn to before me on
this 20th day of November 2013.
Crystal Bothelio
City Clerk
11
Lauren Marty, Member
Library Commission
/
SARATOGA CITY COUNCIL
MEETING DATE: November 20, 2013 AGENDA ITEM:
DEPARTMENT: City Manager's Office
PREPARED BY: Brian Babcock
Administrative Analyst I
CITY MANAGER: Dave Anderson
DIRECTOR: Dave Anderson
SUBJECT: Commendation for Former Saratoga Library Community Librarian Gayathri Kanth
RECOMMENDED ACTION:
Read and present commendation recognizing former Saratoga Library Community Librarian
Gayathri Kanth.
BACKGROUND:
The attached commendation honors Gayathri Kanth for her three years of service as Community
Librarian for the Saratoga Library.
FISCAL IMPACTS:
N/A
CONSEQUENCES OF NOT FOLLOWING THE RECOMMENDED ACTIONS:
The commendation would not be presented.
ALTERNATIVE ACTION(S):
iNa
FOLLOW UP ACTION(S):
Implement Council direction.
ADVERTISING, NOTICING AND PUBLIC CONTACT:
Pursuant to Government Code 54954.2, this item was properly posted as a City Council agenda
item and was included in the packet made available on the City's web site in advance of the
meeting. A copy of the agenda packet is also made available at the Saratoga Branch Library each
Monday in advance of the Council meeting.
Page 1 of 2
12
ATTACHMENTS:
Attachment A: Commendation Recognizing Gayathri Kanth.
Page 2 of 2
13
COMMENDATION OF THE CITY COUNCIL
OF THE CITY OF SARATOGA HONORING
GAYATHRIKANTH
WHEREAS, for 15 years, Gayathri Kanth has held numerous positions with the Santa Clara
County Library District, including Supervising Librarian for the Cupertino Library, Community Librarian
for the Saratoga Library, and most recently, Community Librarian for the Cupertino Library; and
WHEREAS, Gayathri earned a Master of Library and Information Science from San Jose State
University; and
WHEREAS, from August 2010 to October 2013, Gayathri coordinated the operation of the
Saratoga Library, including supervising more than 35 staff members, overseeing the 48,000- square -foot
building and the Library's 277,000 material collection with 1.3 million circulation per year, and an
average annual budget of $2.5 million; and
WHEREAS, Gayathri planned and hosted a successful "Saratoga Library's 10th Anniversary
Celebration," a community event in May 2013 attended by more than 1,300 people; and
WHEREAS, other successful Saratoga Library projects have included the creation of a Local
Government Resource Center with support from the City of Saratoga, assisting with the outreach efforts
and fundraising activities of the Friends of the Saratoga Libraries, working with Saratoga Library
Commissioners in outreach and advocacy presentations, and design and execution of partnership
programs and outreach events at local schools; and
WHEREAS, Gayathri has been active with numerous professional affiliations, including the
California Library Association and San Jose State University's School of Library and Information Science
Alumni Association; and
WHEREAS, Gayathri has developed and maintained positive relationships with Saratoga City
Council, City staff, Library Commissioners, local organizations, media, Library staff, and residents; and
WHEREAS, Gayathri Kanth has been an integral part of the Santa Clara County Library
District's mission to create an open forum promoting knowledge, ideas, and cultural enrichment.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Saratoga does hereby
recognize and thank Gayathri Kanth for her work at the Saratoga Library and dedication the Saratoga
community she demonstrated as the Saratoga Library Community Librarian.
WITNESS MY HAND AND THE SEAL OF THE CITY OF SARATOGA this 20th day of November
2013.
Jill Hunter, Mayor
City of Saratoga
SARATOGA CITY COUNCIL
MEETING DATE: November 20, 2013 AGENDA ITEM:
DEPARTMENT: City Manager's Office CITY MANAGER: Dave Anderson
PREPARED BY: Crystal Bothelio DIRECTOR: Dave Anderson
City Clerk
SUBJECT: City Council Meeting Minutes
RECOMMENDED ACTION:
Approve City Council minutes for the Special and Regular City Council Meeting on November
6, 2013.
BACKGROUND:
The draft minutes for the Special and Regular City Council Meeting on November 6, 2013 are
attached to this report for Council review and approval.
FISCAL IMPACTS:
N/A
CONSEQUENCES OF NOT FOLLOWING THE RECOMMENDED ACTIONS:
N/A
ALTERNATIVE ACTION(S):
N/A
FOLLOW UP ACTION(S):
Retain minutes for legislative history.
ADVERTISING, NOTICING AND PUBLIC CONTACT:
Pursuant to Government Code 54954.2, this item was properly posted as a City Council agenda
item and was included in the packet made available on the City's web site in advance of the
meeting. A copy of the agenda packet is also made available at the Saratoga Branch Library each
Monday in advance of the Council meeting.
Page 1 of 2
15
ATTACHMENTS:
Attachment A: Minutes for Special and Regular City Council Meeting on November 6, 2013
Page 2 of 2
16
MINUTES
WEDNESDAY, NOVEMBER 6, 2013
SARATOGA CITY COUNCIL SPECIAL MEETING
At 5:30 p.m., the City Council conducted interviews for the Library Commission in the
Administrative Conference Room at City Hall at 13777 Fruitvale Avenue. At 6:00 p.m.,
the Council held a Joint Meeting with State Senator Jim Beall Jr., State Assembly
Member Paul Fong, and Santa Clara County Supervisor Joe Simitian.
SARATOGA CITY COUNCIL REGULAR MEETING
Mayor Hunter called the meeting to order at 7:02 p.m. and led the Pledge of Allegiance.
ROLL CALL
PRESENT Council Members Manny Cappello, Howard Miller, Vice Mayor
Emily Lo, Mayor Jill Hunter
ABSENT: Council Member Chuck Page (excused)
ALSO PRESENT: Dave Anderson, City Manager
Richard Taylor, City Attorney
Crystal Bothelio, City Clerk
John Cherbone, Public Works Director
Mary Furey, Finance and Administrative Services Director
Michael Taylor, Recreation and Facilities Director
Kate Bear, City Arborist
Macedonio Nunez, Public Works Engineer
Debbie Bretschneider, Deputy City Clerk
Patrick Tsai, City Manager's Office Intern
REPORT OF CITY CLERK ON POSTING OF AGENDA
City Clerk Crystal Bothelio reported that pursuant to Gov't. Code 54954.2, the agenda for
this meeting was properly posted on November 1, 2013.
REPORT FROM CLOSED SESSION
None
COMMUNICATIONS FROM COMMISSIONS & PUBLIC
Oral Communications on Non- Aundized Items
State Senator Jim Beall, Jr. shared an overview of the Joint Meeting with the City
Council. He noted that he has been working on Tax Equity Allocation legislation.
Additionally, he invited the public to meet with him on Friday, November 15, 2013 from
8:30 a.m. to 10:00 a.m. at Big Basin Cafe at 14471 Big Basin Way in Saratoga.
State Assembly Member Paul Fong also spoke about the Joint Meeting. He thanked the
City of Saratoga and Saratoga Area Coordinating Council for co- hosting the Senior Scam
Stopper event at the senior center earlier in the year. He also spoke about legislation he
wrote that is intended to increase government transparency, which was passed this year.
17
Santa Clara County Supervisor Joe Simitian commented on his history with the City and
expressed his appreciation for the partnership between the City and County. He also
announced that he has been holding Sidewalk Office Hours throughout Supervisory
District 5, including a visit to the Saturday farmers market in Saratoga at West Valley
College. He invited the public to attend his Sidewalk Office Hours to share their interests
and concerns with him.
Trish Cypher addressed the City Council and raised concerns about large regional
governmental associations and organizations in the Bay Area.
Oral Communications - Council Direction to Staff
None
Communications from Boards and Commissions
None
Council Direction to Staff
None
ANNOUNCEMENTS
Council Member Miller announced that the City's Recreation Activity Guide was mailed
to residents the week of November 4, 2013. The guide lists a variety of programs and
classes for all ages and interests.
Council Member Lo announced a pilot program at Saratoga Library called Virtual
Lawyers in the Library. On November 18 from 5:00 p.m. to 6:30 p.m. and December 16
from 5:00 p.m. to 7:00 p.m., members of the public can meet virtually with an attorney
for a free 20- minute consultation. The public can make an appointment and find out more
online at http: / /www.probonoproject.ora /virtual- clinics /.
Council Member Miller also announced the Silicon Valley Turkey Trot on Thanksgiving
morning. He encouraged residents to participate in this fun event, which benefits Second
Harvest Food Bank, Housing Trust Silicon Valley, and Healthier Kids Foundation Santa
Clara County. The public can register online at http: / /svturkeytrot.com/.
Mayor Hunter announced that the annual Tree Lighting and Wine Stroll will be held the
day after Thanksgiving in Saratoga Village. The tree lighting ceremony will take place at
5:30 p.m. at Blaney Plaza. Visit hM2: / /www.saratogachamber.or2 /dickens holiday,
for additional information.
CEREMONIAL ITEMS
Commendations for Outgoing Parks and Recreation Commissioners
Recommended action:
Read and present commendations for Vita Bruno and Thomas Soukup.
im
Mayor Hunter presented proclamations to Vita Bruno and Thomas Soukup for their
service on the Parks and Recreation Commission.
2. Appointment of Parks and Recreation Commissioners and Oath of Office
Recommended action:
Adopt the attached resolution appointing Ping Li and Rick Pearce to the Parks and
Recreation Commission and direct the City Clerk to administer the Oath of Office.
RESOLUTION NO. 13 -070
MILLER/CAPPELLO MOVED TO ADOPT THE RESOLUTION APPOINTING
PING LI AND RICK PEARCE TO THE PARKS AND RECREATION
COMMISSION AND DIRECT THE CITY CLERK TO ADMINISTER THE
OATH OF OFFICE. MOTION PASSED. AYES: HUNTER, LO, MILLER,
CAPPELLO. NOES: NONE. ABSENT: PAGE.
City Clerk Crystal Bothelio administered the oath of office to Ping Li and Rick
Pearce.
3. Pancreatic Cancer Awareness Month Proclamation
Recommended action:
Read and present the proclamation declaring November 2013 as Pancreatic Cancer
Awareness Month in the City of Saratoga.
Mayor Hunter presented the proclamation declaring November 2013 as Pancreatic
Cancer Awareness Month to representatives of the Pancreatic Cancer Action
Network.
SPECIAL PRESENTATIONS
None
CONSENT CALENDAR
4. City Council Meeting Minutes
Recommended action:
Approve City Council minutes for the Special and Regular City Council Meeting on
October 16, 2013.
Vice Mayor Lo removed this item from the Consent Calendar to seek clarification on
a section of the minutes.
LO/MILLER MOVED TO APPROVE CITY COUNCIL MINUTES FOR THE
SPECIAL AND REGULAR CITY COUNCIL MEETING ON OCTOBER 16,
2013. MOTION PASSED. AYES: HUNTER, LO, MILLER, CAPPELLO. NOES:
NONE. ABSENT: PAGE.
5. Review of Accounts Payable Check Registers
Recommended action:
Review and accept check registers for the following accounts payable payment
cycles:
10/15/2013 Period 4
19
10/24/2013 Period 4
10/29/2013 Period 4
CAPPELLO /MILLER MOVED TO ACCEPT CHECK REGISTERS FOR THE
FOLLOWING ACCOUNTS PAYABLE PAYMENT CYCLES: 10/15/2013
PERIOD 4:10/24/2013 PERIOD 4: AND 10/29/2013 PERIOD 4. MOTION
PASSED. AYES: HUNTER, LO, MILLER, CAPPELLO. NOES: NONE. ABSENT:
PAGE.
6. Treasurer's Report for the Month Ended September 30, 2013
Recommended action:
Review and accept the Treasurer's Report for the month ended September 30, 2013
CAPPELLO /MILLER MOVED TO REVIEW AND ACCEPT THE
TREASURER'S REPORT FOR THE MONTH ENDED SEPTEMBER 30,
2013. MOTION PASSED. AYES: HUNTER, LO, MILLER, CAPPELLO. NOES:
NONE. ABSENT: PAGE.
7. Agreement with the Santa Clara County FireSafe Council
Recommended action:
Authorize the City Manager to execute an agreement with the Santa Clara County
FireSafe Council in the amount of $25,000 per year through June 30, 2018 to
establish a hazardous fuel reduction program in the City of Saratoga.
This item was removed from the Consent Calendar for public comment.
Mayor Hunter invited public comment.
The following person spoke:
Trish Cypher
No one else requested to speak.
MILLER/LO MOVED TO AUTHORIZE THE CITY MANAGER TO
EXECUTE AN AGREEMENT WITH THE SANTA CLARA COUNTY
FIRESAFE COUNCIL IN THE AMOUNT OF $25,000 PER YEAR THROUGH
JUNE 30, 2018 TO ESTABLISH A HAZARDOUS FUEL REDUCTION
PROGRAM IN THE CITY OF SARATOGA. MOTION PASSED. AYES:
HUNTER, LO, MILLER, CAPPELLO. NOES: NONE. ABSENT: PAGE.
8. Memorandum of Understanding for Use of Saratoga Federated Church Storage Area
for Emergency Operations Center Supplies
Recommended action:
Authorize the City Manager to sign the Memorandum of Understanding (MOU)
between the City of Saratoga and the Saratoga Federated Church for use of the
exterior church storage area for storing Emergency Operations Center supplies and
materials.
CAPPELLO/MILLER MOVED TO AUTHORIZE THE CITY MANAGER TO
SIGN THE MEMORANDUM OF UNDERSTANDING (MOU) BETWEEN
THE CITY OF SARATOGA AND THE SARATOGA FEDERATED CHURCH
4
20
FOR USE OF THE EXTERIOR CHURCH STORAGE AREA FOR STORING
EMERGENCY OPERATIONS CENTER SUPPLIES AND MATERIALS.
MOTION PASSED. AYES: HUNTER, LO, MILLER, CAPPELLO. NOES: NONE.
ABSENT: PAGE.
PUBLIC HEARINGS
9. Quito Road Bridges Replacement Project Public Review
Recommended action:
Accept public testimony regarding the Quito Road Bridges Replacement Project and
direct staff to review and refine the project design based on further public outreach
and consultation.
Council Member Miller requested that items 9 and 13 be taken together. The Council
concurred.
Public Works Director John Cherbone presented the staff report.
Mayor Hunter invited public comment on the item.
The following people requested to speak:
Scott Robinson indicated support for the project with input and involvement from
residents near the project.
James Dillon indicated support for the project with input and involvement from
residents near the project.
Petra Jakobskruger indicated support for the project with input and involvement from
residents near the project.
Kathy Dolan indicated support for the project with input and involvement from
residents near the project.
Ron Hills indicated support for the project with input and involvement from residents
near the project.
Steve Sfarzo indicated support for the project with input and involvement from
residents near the project
Maria Hinz requested additional information about the project.
Trish Cypher raised concerns about the mitigation plans for the project and
construction costs
Gary Gold indicated a neutral position on the project and requested additional
communications to the residents near the project and continued community
involvement in the project.
James R. requested increased communications to residents near the project and citizen
participation in the project design.
5
21
Dan Banerje requested increased communication to residents near the project.
Jean Hardwicke requested that she be included in notifications on the project.
Paul requested additional information about the bridge design.
Carole Shebanek raised concerns about traffic detours and safety for pedestrians on
the detour routes.
Diana Anderson commented that she was concerned that the two bridges would have
a similar design to the one at Quito Road and Bicknell Road.
Ronda Ross noted some areas of concern regarding the project plans.
No one else requested to speak.
MILLER/LO MOVED TO: 1) AUTHORIZE THE CITY MANAGER TO
EXECUTE A CONTRACT FOR CONSULTING SERVICES WITH THE
MARK THOMAS & COMPANY FOR DESIGN FOR THE QUITO ROAD
BRIDGE REPLACEMENT PROJECT FOR THE AMOUNT OF $322,462;
AND 2) AUTHORIZE THE STAFF TO EXECUTE CHANGE ORDERS TO
THE DESIGN CONTRACT UP TO $75,000 TO ADDRESS IDEAS AND
CONCERNS SUBMITTED BY THE PUBLIC DURING THE COURSE OF
THE DESIGN PROCESS. MOTION PASSED. AYES: HUNTER, LO, MILLER,
CAPPELLO. NOES: NONE. ABSENT: PAGE.
MILLER/CAPPELLO MOVED TO DIRECT STAFF TO REFINE THE
PROJECT DESIGN BASED ON FURTHER PUBLIC OUTREACH AND
CONSULTATION; DEFINE AND IMPROVE THE PUBLIC INPUT
PROCESS FOR THE QUITO ROAD BRIDGES PROJECT; ESTABLISH A
MITIGATION PLAN IN THE DESIGN PHASE OF THE PROJECT;
PROACTIVELY OUTREACH TO PROPERTY OWNERS THAT THE CITY
WILL NEED TO ACQUIRE PROPERTY FROM FOR THE PROJECT;
ESTABLISH CLEAR GOALS FOR THE CONSTRUCTION OF THE
PROJECT AND FOR POST CONSTRUCTION, INCLUDING
CONSTRUCTION DETOUR ROUTE MITIGATION, NOISE AND DIRT
REDUCTION, AND SAFETY EFFORTS; AND ENGAGE THE CITY'S
TRAFFIC ENGINEER AND THE TRAFFIC SAFETY COMMISSION IN THE
PROJECT. MOTION PASSED. AYES: HUNTER, LO, MILLER, CAPPELLO.
NOES: NONE. ABSENT: PAGE.
10. Adoption of Tree Risk Management Policy and Amendment of Zoning Code 15-
50.040
Recommended action:
1. Conduct a public hearing.
2. Introduce and waive the first reading of the attached ordinance amending Section
15- 50.040 of the City Code and direct staff to place the ordinance on the consent
calendar for adoption at the next regular meeting of the City Council.
3. Adopt the Tree Risk Management Policy.
Public Works Director John Cherbone and City Arborist Kate Bear presented the staff
report.
6
22
Mayor Hunter invited public comment on the item.
No one requested to speak.
RESOLUTION NO. 13 -071
MILLER/CAPPELLO MOVED TO: 1. CONDUCT A PUBLIC HEARING, 2.
INTRODUCE AND WAIVE THE FIRST READING OF THE ATTACHED
ORDINANCE AMENDING SECTION 15- 50.040 OF THE CITY CODE AND
DIRECT STAFF TO PLACE THE ORDINANCE ON THE CONSENT
CALENDAR FOR ADOPTION AT THE NEXT REGULAR MEETING OF
THE CITY COUNCIL; AND 3. ADOPT THE TREE RISK MANAGEMENT
POLICY. MOTION PASSED. AYES: HUNTER, LO, MILLER, CAPPELLO.
NOES: NONE. ABSENT: PAGE.
OLD BUSINESS
11. Renewal of Facility Use Agreement with Saratoga Area Senior Coordinating Council
Recommended action:
Accept report and adopt a Resolution authorizing the City Manager to execute the
Agreement for Use of Facilities with the Saratoga Area Senior Coordinating Council.
Recreation and Facilities Director Michael Taylor presented the staff report.
Mayor Hunter invited public comment on the item.
Lisa Huening, SASCC President, spoke.
No one else requested to speak.
RESOLUTION NO. 13 -072
CAPPELLO /MILLER MOVED TO ADOPT A RESOLUTION AUTHORIZING
THE CITY MANAGER TO EXECUTE THE AGREEMENT FOR USE OF
FACILITIES WITH THE SARATOGA AREA SENIOR COORDINATING
COUNCIL. MOTION PASSED. AYES: HUNTER, LO, MILLER, CAPPELLO.
NOES: NONE. ABSENT: PAGE.
12. Reassignment of Previously Allocated Funds for McWilliams House Improvements
Recommended action:
Accept report and move to approve the reassignment of previously allocated CIP
funds for the McWilliams House Improvements.
Recreation and Facilities Director Michael Taylor presented the staff report.
Mayor Hunter invited Annette Stranksy, President of the Saratoga Historical
Foundation Board of Directors, to address the Council.
Annette Stransky, President of the Saratoga Historical Foundation Board of Directors,
spoke about the reassignment of previously allocated CIP funds for McWilliams
House improvements.
7
23
MILLER/CAPPELLO MOVED TO APPROVE THE REASSIGNMENT OF
PREVIOUSLY ALLOCATED CIP FUNDS FOR THE MCWILLIAMS HOUSE
IMPROVEMENTS FOR UP TO ONE YEAR. MOTION PASSED. AYES:
HUNTER, LO, MILLER, CAPPELLO. NOES: NONE. ABSENT: PAGE.
NEW BUSINESS
13. Quito Road Bridges — Award of Design Contract
Recommended action:
1. Authorize the City Manager to execute a contract for consulting services with the
Mark Thomas & Company for design for the Quito Road Bridge Replacement Project
for the amount of $322,462.
2. Move to authorize the staff to execute change orders to the design contract up to
$75,000 to address ideas and concerns submitted by the public during the course of
the design process.
The City Council heard Item 13: Quito Road Bridges — Award of Design Contract
with Item 9: Quito Road Bridges Replacement Project Public Review.
14. Proposed Water Supply Improvements Assessment District
Recommended action:
Consider and provide direction to staff regarding the proposal from the Arrowhead
Cooperative Company, Inc. to establish an assessment district to construct water
supply improvements to serve 39 homes and upon completion transfer those
improvements to the San Jose Water Company.
City Attorney Richard Taylor presented the staff report.
Paul Hansen of the Arrowhead Cooperative Company made a brief presentation to the
City Council.
Mayor Hunter invited public comment on the item.
The following person spoke:
Rick Pearce
No one else requested to speak.
LO /MILLER MOVED TO DIRECT STAFF TO WORK WITH THE
ARROWHEAD COOPERATIVE COMPANY, INC. TO ESTABLISH AN
ASSESSMENT DISTRICT TO CONSTRUCT WATER SUPPLY
IMPROVEMENTS TO SERVE 39 HOMES AND UPON COMPLETION
TRANSFER THOSE IMPROVEMENTS TO THE SAN JOSE WATER
COMPANY. MOTION PASSED. AYES: HUNTER, LO, MILLER, CAPPELLO.
NOES: NONE. ABSENT: PAGE.
15. Approval of Updated City of Saratoga Records Retention Schedule
Recommended action:
Adopt resolution approving the updated records retention schedule.
N.
24
Patrick Tsai, City Manager's Office Intern, presented the staff report.
Mayor Hunter invited public comment on the item.
No one requested to speak.
RESOLUTION NO. 13 -073
MILLER/LO MOVED TO ADOPT RESOLUTION APPROVING THE
UPDATED RECORDS RETENTION SCHEDULE, INCLUDING THE
INCREASED RETENTION PERIOD FOR PETITIONS AND BRIDGES AND
OVERPASS REPORTS AS SHOWN IN THE DESK ITEM PRESENTED BY
STAFF. MOTION PASSED. AYES: HUNTER, LO, MILLER, CAPPELLO. NOES:
NONE. ABSENT: PAGE.
ADHOC & AGENCY ASSIGNMENT REPORTS
Mayor Jill Hunter
City School Ad Hoc — Mayor Hunter shared she attended an event at Saratoga School.
During the event, she expressed her gratitude for the respectful behavior of Saratoga
Schoolchildren in the Village. She also commented upon Eagle Scout Court of Honor
events that she has been attending.
West Valley Mayors and Managers Association — the last meeting was held at Bell Tower
Bistro and the group discussed partnerships with schools and Youth Commissions.
Vice Mayor Emily Lo
Library Joint Powers Authority — the Authority accepted a 10 -year maintenance and
improvement plan for the libraries in the district. Additionally, the new administration
building — now referred to as the Service and Support Center — is nearly complete. An
Open House is scheduled for December 6, 2013 from 3:00 p.m. to 5:00 p.m.
Santa Clara Valley Water District Commission — at the last meeting, it was announced
that the flood control and watershed advisory committees would be combined with the
Water District Commission starting in 2014. Additionally, new government
organizations, such as the Midpeninsula Regional Open Space District, will be invited to
participate in the Commission. Ad hoc committees will be formed to work on a variety of
subject matters.
Council Member Howard Miller
City School Ad Hoc — Council Member Miller shared that he attended a meeting with
Campbell Union School District Board Members to discuss how the City and School
District coulds work together more closely.
Council Finance Committee — the City is nearing the end of its annual audit with the
City's new auditor.
Saratoga Ministerial Association — during the last meeting, the Thanksgiving Day service
was discussed. Council Member Cappello will be participating in the service.
Valley Transportation Authority PAC— the November meeting was canceled.
West Valley Solid Waste Management Joint Powers Authority — the Board will be
meeting on November 7, 2013. The agenda includes evaluation of the Executive Director
and Authority Attorney.
I
25
Council Member Manny Cappello
Destination Saratoga Liaison — the group is working on the Village dinner event
scheduled for June 22, 2014. The event will be limited to 300 attendees. Additionally, the
public relations consultants have been doing a nice job getting placements in various
magazines and attracting reporters to write stories on Saratoga.
SASCC — Council Member Cappello provided an update on the SASCC health and
wellness fair held at West Valley College. He also shared that SASCC will be holding its
winter dance on January 25, 2014, the Italian Dinner is scheduled for June 7, 2014, and
the Board is planning a senior symposium in February 2014 in partnership with
Congresswoman Anna Eshoo.
Council Member Chuck
No report
CITY COUNCIL ITEMS
None
CITY MANAGER'S REPORT
City Manager Dave Anderson spoke about the West Valley Mayors and Managers
meeting and shared that Recreation and Facilities Director Michael Taylor attended the
meeting to share his experiences engaging schools. City Manager Dave Anderson also
announced that he would be out of the office November 7, 2013 to November 11, 2013.
Michael Taylor will be acting City Manager.
ADJOURNMENT
CAPPELLO /MILLER MOVED TO ADJOURN THE MEETING AT 10:40 P.M.
MOTION PASSED. AYES: HUNTER, LO, MILLER, CAPPELLO. NOES: NONE.
ABSENT: PAGE.
Minutes respectfully submitted:
Crystal Bothelio, City Clerk
10
26
SARATOGA CITY COUNCIL
MEETING DATE: November 20, 2013 AGENDA ITEM:
DEPARTMENT: Finance & Administrative Services CITY MANAGER: Dave Anderson
PREPARED BY: Gina Scott DEPT. DIRECTOR: Mary Furey
SUBJECT: Review of Accounts Payable Check Registers
RECOMMENDED ACTION:
Review and accept check registers for the following accounts payable payment cycles:
11/5/2013 Period 5
11/13/2013 Period 5
REPORT SUMMARY:
Attached are Check Registers for:
Type of Checks
Date
Starting Check #
Ending Check #
Total Checks
Amount
Checks
Released
Prior Check Register
Date
Ending
Check #
Accounts Payable
11/5/13
124174
124247
74
174,793.89
11/05/13
10/29/13
124173
Accounts Payable
11/13/13
1 124248
1 124278
31
1 146,766.15
11/13/13
11/5/13
124247
Accounts Payable checks issued for $20,000 or greater:
Date
Check #
Issued to
Fund
Dept.
Purpose
Amount
11/05/13
124185
City of Campbell
General
PW
Solid Waste /JPA 13/14
32,695.00
11/13/13
124248
Chrisp Company
CIP Streets Project
PW
Street Signs
20,567.50
11/13/13
124270
Santa Clara VTA
General
PW
CMP Agency Fees
21,691.27
11/13/13
1 124273
Shute Mihaly & Weinberger
General
Legal
Attorney Services
20,810.73
Accounts Payable checks voided during this time period:
AP Date
I Check #
Issued to
Reason
Status
Amount
10/01/13
1 123961
lYingQin
INever Received Check
Reissue check
125.00
27
Cash reductions by fund:
Period 5
Period 5
Fund #
Fund Description
11105113
11/13/13
Total
I I I
General Fund
152,858.33
91,560.63
244,418.96
231
Village Lighting
2,920.56
2,920.56
232
Azule Lighting
244.56
244.56
233
Sarahills Lighting
256.36
256.36
241
Arroyo de Saratoga Landscape
68.00
68.00
242
Bonnet Way Landscape
170.00
170.00
243
Carnelian Glen
68.00
78.35
146.35
244
Cunningham/Glasgow Landscape
135.00
46.83
181.83
245
Fredericksburg Landscape
102.00
102.00
246
Greenbriar Landscape
1,010.12
1,010.12
247
Kerwin Ranch Landscape
1,688.25
644.54
2,332.79
248
Leutar Court Landscape
75.00
75.00
249
Manor Drive Landscape
130.00
126.68
1
256.68
251
McCartysville Landscape
250.00
19.27
269.27
252
Prides Crossing Landscape
405.00
24.56
429.56
253
Saratoga Legends Landscape
330.00
525.36
855.36
254
Sunland Park Landscape
260.00
423.32
683.32
255
Tricia Woods Landscape
34.00
23.13
1
57.13
271
Beauchamps Landscape
68.00
329.55
397.55
272
Bellgrove Landscape
1,710.00
1,141.06
2,851.06
273
Gateway Landscape
171.59
171.59
274
Horseshoe Landscape /Lighting
135.00
323.04
458.04
275
Quito Lighting
489.33
806.15
1
1,295.48
276
Tollgate LLD
132.30
132.30
277
Village Commercial Landscape
1,250.26
1,250.26
278
Brookglen L &L
50.00
50.00
311
Library GO Bond Debt Service
-
411
CIP Street Projects
770.73
23,323.63
24,094.36
412
CIP Park & Trail Projects
-
413
CIP Facility Projects
365.97
5,000.00
5,365.97
414
CIP Admin Projects
-
421
Tree Fund
-
431
Grant Fund - CIP Streets
391.59
391.59
432
Grant Fund - Parks & Trails
1,680.00
6,061.56
7,741.56
433
Grant Fund - Facilities
-
434
Grant Fund - Admin Projects
-
481
Gas Tax Fund
-
611
Liability/Risk Mgt
-
612
Workers' Comp
-
621
Office Support
593.62
593.62
622
IT Services
1,478.05
1,478.05
623
Vehicle & Equipment Maint
2,244.81
180.05
2,424.86
624
Building Maintenance
6,929.20
9,227.00
16,156.20
631
Vehicle & Equipment Replacement
-
632
IT Equipment Replacement
2,229.70
2,229.70
TOTAL
174,793.89
146,766.15
-
321,560.04
FOLLOW UP ACTION: N/A
ADVERTISING, NOTICING AND PUBLIC CONTACT:
Pursuant to Government Code 54954.2, this item was properly posted as a City Council agenda item and included in the packet made available on
the City's website in advance of the meeting. A copy of the agenda packet is also made available at the Saratoga Branch Library each Monday in
advance of the Council meeting.
ATTACHMENTS:
Check Registers in the 'A/P Checks By Period and Year' report format
SUNGARD PUBLIC SECTOR
DATE: 11/05/2013 CITY OF SARATOGA
TIME: 15:12:06 CHECK REGISTER - DISBURSEMENT FUND
SELECTION CRITERIA: transact.ck_date= '20131105 00:00:00.000'
ACCOUNTING PERIOD: 5/14
PAGE NUMBER: 1
ACCTPA21
FUND - 009 -
DISBURSEMENT FUND
CASH
ACCT CHECK NO
ISSUE DT
--------
- - - - -- VENDOR - - -- --- - - - - --
BUDGET UNIT
- - - -- DESCRIPTION - - - - --
SALES TAX
AMOUNT
11111
124174
11/05/13
234
A T & T
6246202
MNTHLY RECUR CHARGES
0.00
178.97
11111
124174
11/05/13
234
A T & T
6246202
ALARM SYSTEM PHONES
0.00
90.35
11111
124174
11/05/13
234
A T & T
6246202
SR CENTER ALARMS
0.00
32.25
11111
124174
11/05/13
234
A T & T
1117102
EMERGENCY RESPONSE
0.00
193.67
11111
124174
11/05/13
234
A T & T
6246202
PROSPECT CENTER
0.00
76.01
11111
124174
11/05/13
234
A T & T
6223201
PROSPECT CTR INTERNET
0.00
82.00
11111
124174
11/05/13
234
A T & T
1115301
CORP YARD EMERG LINE
0.00
43.93
11111
124174
11/05/13
234
A T & T
1115301
BLANEY PHONE MODEM
0.00
15.85
TOTAL
CHECK
0.00
713.03
11111
124175
11/05/13
35
ACCENT GRAPHICS
1114101
NAME PLATES /CARDS
0.00
47.77
11111
124175
11/05/13
35
ACCENT GRAPHICS
1114201
NAME PLATES /CARDS
0.00
71.68
11111
124175
11/05/13
35
ACCENT GRAPHICS
1113101
NAME PLATES /CARDS
0.00
71.68
TOTAL
CHECK
0.00
191.13
11111
124176
11/05/13
798
ANGELINA, PATRICIA
1116101
INSTRUCTOR -ROSEN
0.00
269.00
11111
124176
11/05/13
798
ANGELINA, PATRICIA
1116101
INSTRUCTOR -ROSEN
0.00
314.50
TOTAL
CHECK
0.00
583.50
11111
124177
11/05/13
327
BELANGER, CHRISTINE
1116101
INSTRUCTOR -DANCE
0.00
84.00
11111
124177
11/05/13
327
BELANGER, CHRISTINE
1116101
INSTRUCTOR -DANCE
0.00
42.00
11111
124177
11/05/13
327
BELANGER, CHRISTINE
1116101
INSTRUCTOR -DANCE
0.00
210.00
TOTAL
CHECK
0.00
336.00
11111
124178
11/05/13
641
BKF ENGINEERS
4119122 -001
PROF SVCS THRU 9/15
0.00
50.73
11111
124178
11/05/13
641
BKF ENGINEERS
4319122 -001
PROF SVCS THRU 9/15
0.00
391.59
TOTAL
CHECK
0.00
442.32
11111
124179
11/05/13
500
BRIAN HOLLOMAN KINCAID
111
REFUND FACILITY
0.00
500.00
11111
124180
11/05/13
1013
CAL SPORTS CLUB
1116101
INSTRUCTOR - ARCHERY
0.00
329.70
11111
124181
11/05/13
500
CAROL YUKI
111
REFUND FACILITY
0.00
100.00
11111
124182
11/05/13
1150
CHARLES M. SALTER ASSOCI
1114102
NOISE ELEMENT UPDATE
0.00
6,120.00
11111
124183
11/05/13
176
CIENEGA LANDSCAPING
2465302
GREENBRIAR PLANTS
0.00
780.12
11111
124183
11/05/13
176
CIENEGA LANDSCAPING
1115301
KEVIN MORAN PLANTS
0.00
1,455.57
11111
124183
11/05/13
176
CIENEGA LANDSCAPING
1115301
OCT KEVIN MORAN PARK
0.00
275.00
11111
124183
11/05/13
176
CIENEGA LANDSCAPING
1115301
OCT CONGRESS SPRINGS
0.00
400.00
11111
124183
11/05/13
176
CIENEGA LANDSCAPING
2785302
OCT BROOKGLEN
0.00
50.00
11111
124183
11/05/13
176
CIENEGA LANDSCAPING
2465302
OCT GREENBRIAR AZULE
0.00
135.00
11111
124183
11/05/13
176
CIENEGA LANDSCAPING
2465302
OCTGREENBRIAR SEAGULL
0.00
95.00
11111
124183
11/05/13
176
CIENEGA LANDSCAPING
2755302
OCT QUITO LLA
0.00
75.00
11111
124183
11/05/13
176
CIENEGA LANDSCAPING
1115301
OCT AZULE PARK
0.00
395.00
TOTAL
CHECK
0.00
3,660.69
11111
124184
11/05/13
179
CIM AIR, INC
6246202
HVAC PM SERVICES
0.00
1,740.00
11111
124185
11/05/13
188
CITY OF CAMPBELL
1115103
JPA DUES FY13 /14
0.00
32,695.00
11111
124186
11/05/13
229
COAST OIL COMPANY LLC
6235202
UNLEADED FUEL
0.00
1,807.73
29
SUNGARD PUBLIC SECTOR PAGE NUMBER:
DATE: 11/05/2013 CITY OF SARATOGA ACCTPA21
TIME: 15:12:06 CHECK REGISTER - DISBURSEMENT FUND
SELECTION CRITERIA: transact.ck_date= '20131105 00:00:00.000'
ACCOUNTING PERIOD: 5/14
30
2
FUND - 009 -
DISBURSEMENT FUND
CASH
ACCT CHECK NO
ISSUE DT
--------
- - - - -- VENDOR - - -- --- - - - - --
BUDGET UNIT
- - - -- DESCRIPTION - - - - --
SALES TAX
AMOUNT
11111
124187
11/05/13
1023
CONTRACT SWEEPING SERVIC
1115103
OCT STREET SWEEP
0.00
13,239.50
11111
124188
11/05/13
500
DAN DANG
Ill
ARB08 -0086
0.00
670.00
11111
124188
11/05/13
500
DAN DANG
ill
GEO10 -0014
0.00
1,063.44
TOTAL
CHECK
0.00
1,733.44
11111
124189
11/05/13
342
DATA TICKET INC
1117101
CITATION FEES -9/13
0.00
100.00
11111
124190
11/05/13
211
DEEP CLIFF GOLF COURSE
1116101
INSTRUCTOR -GOLF
0.00
1,632.00
11111
124190
11/05/13
211
DEEP CLIFF GOLF COURSE
1116101
INSTRUCTOR -GOLF
0.00
326.40
11111
124190
11/05/13
211
DEEP CLIFF GOLF COURSE
1116101
INSTRUCTOR -GOLF
0.00
166.40
11111
124190
11/05/13
211
DEEP CLIFF GOLF COURSE
1116101
INSTRUCTOR -GOLF
0.00
444.80
TOTAL
CHECK
0.00
2,569.60
11111
124191
11/05/13
1
DEPARTMENT OF REVENUE
1117101
PARKING CIT 10/13
0.00
337.50
11111
124192
11/05/13
500
DIVYA AND RAJ DOSHI
1114101
TRP13 -0310
0.00
125.00
11111
124193
11/05/13
378
EKIM PAINTING - NORTH, I
6246202
PAINT CY FUEL ISLAND
0.00
1,700.00
11111
124194
11/05/13
416
EVANS WEST VALLEY SPRAY
1115301
INSECT /FUNGI MAINT
0.00
250.00
11111
124194
11/05/13
416
EVANS WEST VALLEY SPRAY
1115301
BEE HIVE
0.00
350.00
TOTAL
CHECK
0.00
600.00
11111
124195
11/05/13
419
EVENT SERVICES
1115301
PROSPECT PORTA -POTTY
0.00
304.50
11111
124196
11/05/13
421
EWING IRRIGATION
1115301
AZULE PARK IRRIGATION
0.00
146.06
11111
124196
11/05/13
421
EWING IRRIGATION
1115301
CONG SPRINGS IRRIG
0.00
31.48
11111
124196
11/05/13
421
EWING IRRIGATION
1115301
QUITO PRK IRRIGATION
0.00
9.67
TOTAL
CHECK
0.00
187.21
11111
124197
11/05/13
500
FIROZEH & NADER VASSEGHI
1114101
TRP13 -0316
0.00
125.00
11111
124198
11/05/13
500
GABRIELA MEJIA
ill
REFUND FACILITY
0.00
215.00
11111
124200
11/05/13
454
GACHINA LANDSCAPE MANAGE
2435302
OCT CARNELIAN GLEN
0.00
68.00
11111
124200
11/05/13
454
GACHINA LANDSCAPE MANAGE
2445302
OCT CUNNINGHAM /GLAS
0.00
135.00
11111
124200
11/05/13
454
GACHINA LANDSCAPE MANAGE
2455302
OCT FREDRICKSBURG
0.00
102.00
11111
124200
11/05/13
454
GACHINA LANDSCAPE MANAGE
2735302
OCT GATEWAY
0.00
102.00
11111
124200
11/05/13
454
GACHINA LANDSCAPE MANAGE
2475302
OCT KERWIN
0.00
270.00
11111
124200
11/05/13
454
GACHINA LANDSCAPE MANAGE
1115301
OCT DWNTWN NEWSPAPER
0.00
68.00
11111
124200
11/05/13
454
GACHINA LANDSCAPE MANAGE
2525302
OCT PRIDES CROSSING
0.00
405.00
11111
124200
11/05/13
454
GACHINA LANDSCAPE MANAGE
2555302
OCT TRICIA WOODS
0.00
34.00
11111
124200
11/05/13
454
GACHINA LANDSCAPE MANAGE
2715302
OCT BEAUCHAMPS LLA
0.00
68.00
11111
124200
11/05/13
454
GACHINA LANDSCAPE MANAGE
1115301
OCT DOWNTOWN
0.00
126.00
11111
124200
11/05/13
454
GACHINA LANDSCAPE MANAGE
2765302
OCT TOLLGATE
0.00
80.00
11111
124200
11/05/13
454
GACHINA LANDSCAPE MANAGE
2485302
OCT LEUTAR CT
0.00
75.00
11111
124200
11/05/13
454
GACHINA LANDSCAPE MANAGE
2415302
OCT ARROYO DE SARA
0.00
68.00
11111
124200
11/05/13
454
GACHINA LANDSCAPE MANAGE
1115301
OCT AUSTIN MAINT
0.00
167.00
11111
124200
11/05/13
454
GACHINA LANDSCAPE MANAGE
1115301
MULCH AT LIBRARY
0.00
600.00
11111
124200
11/05/13
454
GACHINA LANDSCAPE MANAGE
2475302
MULCH AT KERWIN
0.00
1,200.00
30
2
SUNGARD PUBLIC SECTOR PAGE NUMBER: 3
DATE: 11/05/2013 CITY OF SARATOGA ACCTPA21
TIME: 15:12:06 CHECK REGISTER - DISBURSEMENT FUND
SELECTION CRITERIA: transact.ck_date= '20131105 00:00:00.000'
ACCOUNTING PERIOD: 5/14
FUND - 009 - DISBURSEMENT FUND
CASH ACCT CHECK NO ISSUE DT
11111
124200
11/05/13
454
11111
124200
11/05/13
454
11111
124200
11/05/13
454
11111
124200
11/05/13
454
11111
124200
11/05/13
454
11111
124200
11/05/13
454
11111
124200
11/05/13
454
TOTAL
CHECK
INC
1116101
11111
124201
11/05/13
1167
11111
124202
11/05/13
455
11111
124203
11/05/13
488
11111
124204
11/05/13
14
11111
124205
11/05/13
19
11111
124205
11/05/13
19
TOTAL
CHECK
0.00
78.00
11111
124206
11/05/13
326
11111
124207
11/05/13
118
11111
124207
11/05/13
118
11111
124207
11/05/13
118
TOTAL
CHECK
0.00
6,514.20
11111
124208
11/05/13
221
11111
124208
11/05/13
221
11111
124208
11/05/13
221
11111
124208
11/05/13
221
11111
124208
11/05/13
221
TOTAL
CHECK
11111
124209
11/05/13
996
11111
124210
11/05/13
328
11111
124211
11/05/13
1164
11111
124211
11/05/13
1164
TOTAL
CHECK
11111
124212
11/05/13
83
11111
124212
11/05/13
83
11111
124212
11/05/13
83
11111
124212
11/05/13
83
11111
124212
11/05/13
83
11111
124212
11/05/13
83
11111
124212
11/05/13
83
11111
124212
11/05/13
83
TOTAL
CHECK
VENDOR - - -- --- - - - - -- BUDGET UNIT
GACHINA LANDSCAPE MANAGE 1115301
GACHINA LANDSCAPE MANAGE 1115301
GACHINA LANDSCAPE MANAGE 1115301
GACHINA LANDSCAPE MANAGE 1115301
GACHINA LANDSCAPE MANAGE 1115301
GACHINA LANDSCAPE MANAGE 1115301
GACHINA LANDSCAPE MANAGE 1115301
GAEL GALLAGHER TOURS 1116101
GARDENLAND POWER EQUIPME 1115301
HOME DEPOT CREDIT SERVIC 1115301
HYDROTEC IRRIGATION EQUI 2475302
IAN GEDDES TREE CARE, IN 1115301
IAN GEDDES TREE CARE, IN 1115301
JANIS JEFFERS /PONY EXPRE 1115301
JUST FOR KICKS 1116101
JUST FOR KICKS 1116101
JUST FOR KICKS 1116101
LORAL
LANDSCAPING,
INC
2515302
LORAL
LANDSCAPING,
INC
2545302
LORAL
LANDSCAPING,
INC
2495302
LORAL
LANDSCAPING,
INC
2725302
LORAL
LANDSCAPING,
INC
2745302
MEGAPATH 6223201
METROPOLITAN PLANNING GR 1114102
MOUSER LAW FIRM 1113301
MOUSER LAW FIRM 1113301
MUSICAL
ME,
INC
1116101
MUSICAL
ME,
INC
1116101
MUSICAL
ME,
INC
1116101
MUSICAL
ME,
INC
1116101
MUSICAL
ME,
INC
1116101
MUSICAL
ME,
INC
1116101
MUSICAL
ME,
INC
1116101
MUSICAL
ME,
INC
1116101
31
DESCRIPTION
MULCH AT VERDE VISTA
OCT GARDINER MAINT
OCT BEAUCHAMPS MAINT
OCT BLANEY MAINT
OCT PARKING DIST MAIN
OCT MEDIANS
OCT LIBRARY
GETAWAY TRIP 11/6/13
PARKS SUPPLIES
PARKS SUPPLIES
KERWIN RANCH FLOW MTR
REMOVE TREE LIMBS
PRUNE JAPANESE MAPLES
T- SHIRTS PARKS DIV
INSTRUCTOR- SOCCER
INSTRUCTOR - SOCCER
INSTRUCTOR - SOCCER
OCT MCCARTYSVILLE
OCT SUNLAND PARK
OCT MANOR DR
OCT BELLGROVE
OCT HORSESHOE
ISP SRVC 10/16 -11 /15
PROVIDE ILLUSTRATION
EMPLOYMENT /LABOR LAW S
EMPLOYMENT /LABOR LAW S
INSTRUCTOR -MUSIC
INSTRUCTOR -MUSIC
INSTRUCTOR -MUSIC
INSTRUCTOR -MUSIC
INSTRUCTOR -MUSIC
INSTRUCTOR -MUSIC
INSTRUCTOR -MUSIC
INSTRUCTOR -MUSIC
SALES TAX AMOUNT
0.00
1,000.00
0.00
144.00
0.00
188.00
0.00
196.00
0.00
270.00
0.00
3,587.00
0.00
464.00
0.00
9,417.00
0.00
300.00
0.00
213.44
0.00
306.44
0.00
218.25
0.00
2,380.00
0.00
1,570.00
0.00
3,950.00
0.00
446.30
0.00
63.00
0.00
468.00
0.00
315.00
0.00
846.00
0.00
250.00
0.00
260.00
0.00
130.00
0.00
1,710.00
0.00
135.00
0.00
2,485.00
0.00
739.96
0.00
3,345.00
0.00
130.00
0.00
78.00
0.00
208.00
0.00
1,360.80
0.00
1,134.00
0.00
504.00
0.00
1,234.80
0.00
756.00
0.00
756.00
0.00
226.80
0.00
541.80
0.00
6,514.20
SUNGARD PUBLIC SECTOR PAGE NUMBER:
DATE: 11/05/2013 CITY OF SARATOGA ACCTPA21
TIME: 15:12:06 CHECK REGISTER - DISBURSEMENT FUND
SELECTION CRITERIA: transact.ck_date= '20131105 00:00:00.000'
ACCOUNTING PERIOD: 5/14
32
4
FUND - 009 -
DISBURSEMENT FUND
CASH
ACCT CHECK NO
ISSUE DT
--------
- - - - -- VENDOR - - -- --- - - - - --
BUDGET UNIT
- - - -- DESCRIPTION - - - - --
SALES TAX
AMOUNT
11111
124213
11/05/13
500
NATE MUELLER
111
REFUND FACILITY
0.00
500.00
11111
124214
11/05/13
135
NORTH BAY BLDG MAINTENAN
6246202
JANITORIAL SERVICES
0.00
228.00
11111
124215
11/05/13
145
OFFICE DEPOT INC.
1115301
OFFICE SUPPLIES
0.00
68.46
11111
124215
11/05/13
145
OFFICE DEPOT INC.
1115201
OFFICE SUPPLIES
0.00
51.51
11111
124215
11/05/13
145
OFFICE DEPOT INC.
1114201
OFFICE SUPPLIES
0.00
1.40
11111
124215
11/05/13
145
OFFICE DEPOT INC.
1114101
OFFICE SUPPLIES
0.00
54.64
11111
124215
11/05/13
145
OFFICE DEPOT INC.
1114201
OFFICE SUPPLIES
0.00
89.71
11111
124215
11/05/13
145
OFFICE DEPOT INC.
1114201
OFFICE SUPPLIES
0.00
78.29
TOTAL
CHECK
0.00
344.01
11111
124216
11/05/13
170
PACIFIC COAST SEED
1115301
LANDSCAPE SUPPLIES
0.00
2,283.75
11111
124217
11/05/13
610
PACIFIC DISPLAY, INC
4119111 -001
VILLAGE PED LIGHTS
0.00
720.00
11111
124218
11/05/13
173
PACIFIC GAS & ELECTRIC
1115301
PARKS /OPEN SPACE
0.00
9.57
11111
124218
11/05/13
173
PACIFIC GAS & ELECTRIC
2735302
GATEWAY SERVICE
0.00
69.59
TOTAL
CHECK
0.00
79.16
11111
124219
11/05/13
1092
PALACE ART & OFFICE SUPP
6213102
OFFICE SUPPLIES
0.00
593.62
11111
124220
11/05/13
500
SAN JOSE WATER
111
ARB08 -0085
0.00
1,690.00
11111
124221
11/05/13
87
SAN JOSE WATER COMPANY
6246202
BUILDINGS
0.00
502.50
11111
124221
11/05/13
87
SAN JOSE WATER COMPANY
1115301
PARKS /OPEN SPACE
0.00
10,250.59
11111
124221
11/05/13
87
SAN JOSE WATER COMPANY
1115301
MEDIANS /PARKWAYS
0.00
1,253.19
11111
124221
11/05/13
87
SAN JOSE WATER COMPANY
2765302
TOLLGATE
0.00
52.30
TOTAL
CHECK
0.00
12,058.58
11111
124222
11/05/13
500
SANTA CLARA COUNTY LIBRA
1115301
REIMB LIB FOR WTR SVC
0.00
575.00
11111
124222
11/05/13
500
SANTA CLARA COUNTY LIBRA
1115301
REIMB LIB FOR WTR SVC
0.00
2,678.48
TOTAL
CHECK
0.00
3,253.48
11111
124224
11/05/13
729
TERESA PHILLIPS
1116101
INSTRUCTOR -DANCE
0.00
190.44
11111
124224
11/05/13
729
TERESA PHILLIPS
1116101
INSTRUCTOR -DANCE
0.00
143.87
11111
124224
11/05/13
729
TERESA PHILLIPS
1116101
INSTRUCTOR -DANCE
0.00
191.82
11111
124224
11/05/13
729
TERESA PHILLIPS
1116101
INSTRUCTOR -DANCE
0.00
383.64
11111
124224
11/05/13
729
TERESA PHILLIPS
1116101
INSTRUCTOR -DANCE
0.00
222.53
11111
124224
11/05/13
729
TERESA PHILLIPS
1116101
INSTRUCTOR -DANCE
0.00
356.04
11111
124224
11/05/13
729
TERESA PHILLIPS
1116101
INSTRUCTOR -DANCE
0.00
383.64
11111
124224
11/05/13
729
TERESA PHILLIPS
1116101
INSTRUCTOR -DANCE
0.00
383.64
11111
124224
11/05/13
729
TERESA PHILLIPS
1116101
INSTRUCTOR -DANCE
0.00
191.82
11111
124224
11/05/13
729
TERESA PHILLIPS
1116101
INSTRUCTOR -DANCE
0.00
95.91
11111
124224
11/05/13
729
TERESA PHILLIPS
1116101
INSTRUCTOR -DANCE
0.00
178.02
11111
124224
11/05/13
729
TERESA PHILLIPS
1116101
INSTRUCTOR -DANCE
0.00
671.37
11111
124224
11/05/13
729
TERESA PHILLIPS
1116101
INSTRUCTOR -DANCE
0.00
671.37
11111
124224
11/05/13
729
TERESA PHILLIPS
1116101
INSTRUCTOR -DANCE
0.00
671.37
11111
124224
11/05/13
729
TERESA PHILLIPS
1116101
INSTRUCTOR -DANCE
0.00
383.64
11111
124224
11/05/13
729
TERESA PHILLIPS
1116101
INSTRUCTOR -DANCE
0.00
191.82
11111
124224
11/05/13
729
TERESA PHILLIPS
1116101
INSTRUCTOR -DANCE
0.00
95.91
32
4
SUNGARD PUBLIC SECTOR
DATE: 11/05/2013 CITY OF SARATOGA
TIME: 15:12:06 CHECK REGISTER - DISBURSEMENT FUND
SELECTION CRITERIA: transact.ck_date= '20131105 00:00:00.000'
ACCOUNTING PERIOD: 5/14
PAGE NUMBER: 5
ACCTPA21
FUND - 009 -
DISBURSEMENT FUND
CASH
ACCT CHECK NO
ISSUE DT
--------
- - - - -- VENDOR - - -- --- - - - - --
BUDGET UNIT
- - - -- DESCRIPTION - - - - --
SALES TAX
AMOUNT
11111
124224
11/05/13
729
TERESA PHILLIPS
1116101
INSTRUCTOR -DANCE
0.00
534.06
11111
124224
11/05/13
729
TERESA PHILLIPS
1116101
INSTRUCTOR -DANCE
0.00
767.28
11111
124224
11/05/13
729
TERESA PHILLIPS
1116101
INSTRUCTOR -DANCE
0.00
287.73
11111
124224
11/05/13
729
TERESA PHILLIPS
1116101
INSTRUCTOR -DANCE
0.00
899.07
11111
124224
11/05/13
729
TERESA PHILLIPS
1116101
INSTRUCTOR -DANCE
0.00
321.54
11111
124224
11/05/13
729
TERESA PHILLIPS
1116101
INSTRUCTOR -DANCE
0.00
191.82
11111
124224
11/05/13
729
TERESA PHILLIPS
1116101
INSTRUCTOR -DANCE
0.00
410.55
11111
124224
11/05/13
729
TERESA PHILLIPS
1116101
INSTRUCTOR -DANCE
0.00
95.91
11111
124224
11/05/13
729
TERESA PHILLIPS
1116101
INSTRUCTOR -DANCE
0.00
94.88
11111
124224
11/05/13
729
TERESA PHILLIPS
1116101
INSTRUCTOR -DANCE
0.00
287.73
11111
124224
11/05/13
729
TERESA PHILLIPS
1116101
INSTRUCTOR -DANCE
0.00
648.60
TOTAL
CHECK
0.00
9,946.02
11111
124225
11/05/13
69
SASCC
1116101
INSTRUCTOR -IPAD
0.00
283.50
11111
124226
11/05/13
136
SCOTTY'S AUTOMOTIVE
6235202
MAINTENANCE VEH 4122
0.00
312.08
11111
124226
11/05/13
136
SCOTTY'S AUTOMOTIVE
6235202
MAINTENANCE VEH #113
0.00
125.00
TOTAL
CHECK
0.00
437.08
11111
124227
11/05/13
500
SHIRLEY JAY
111
REFUND FACILITY
0.00
300.00
11111
124228
11/05/13
500
SHRIVATS RAMASWAMI
1114101
TRP13 -0314
0.00
125.00
11111
124229
11/05/13
160
SIERRA PACIFIC TURF SUPP
1115301
FERTILIZER
0.00
1,351.65
11111
124229
11/05/13
160
SIERRA PACIFIC TURF SUPP
1115301
RYEGRASS
0.00
482.85
TOTAL
CHECK
0.00
1,834.50
11111
124230
11/05/13
222
SKYHAWKS SPORTS ACADEMY
1116101
INSTRUCTOR -SPORT CAMP
0.00
237.60
11111
124231
11/05/13
1077
SUNNYVALE BUILDING MAINT
1115301
OCT MONDAY PRK MAINT
0.00
875.00
11111
124231
11/05/13
1077
SUNNYVALE BUILDING MAINT
1115301
OCT PICNIC TABLES
0.00
198.00
11111
124231
11/05/13
1077
SUNNYVALE BUILDING MAINT
1115301
OCT WEEKEND PRK MAINT
0.00
715.00
TOTAL
CHECK
0.00
1,788.00
11111
124232
11/05/13
500
SUSHAMA THAKKER
1118302
BOLLYWOOD COM GRANT
0.00
942.27
11111
124233
11/05/13
500
SVDC
1118302
BOLLYWOOD COM GRANT
0.00
300.00
11111
124234
11/05/13
277
T.A.K.'S EQUIPMENT SALES
1115301
PARKS SUPPLIES
0.00
102.08
11111
124235
11/05/13
500
TERRY EVERSON
1116101
EXCURSION REFUND
0.00
562.00
11111
124236
11/05/13
1116
UNIVERSAL SITE SERVICES
1115301
PRESSUREWASH SIDEWALK
0.00
1,020.00
11111
124240
11/05/13
391
US BANK PURCHASING CARD
6246202
FACILITIES SUPPLIES
0.00
134.85
11111
124240
11/05/13
391
US BANK PURCHASING CARD
6246202
FACILITIES SUPPLIES
0.00
69.21
11111
124240
11/05/13
391
US BANK PURCHASING CARD
6246202
FACILITIES SUPPLIES
0.00
148.51
11111
124240
11/05/13
391
US BANK PURCHASING CARD
1113301
GFOA JOB POSTING
0.00
150.00
11111
124240
11/05/13
391
US BANK PURCHASING CARD
1113301
LINKED IN -JOB POSTING
0.00
395.00
11111
124240
11/05/13
391
US BANK PURCHASING CARD
1113301
ORAL BOARD
0.00
37.42
11111
124240
11/05/13
391
US BANK PURCHASING CARD
1113301
HARASS PREVENT TRAIN
0.00
33.60
11111
124240
11/05/13
391
US BANK PURCHASING CARD
1113101
GFOA ANNUAL GAAP UPDT
0.00
135.00
33
SUNGARD PUBLIC SECTOR PAGE NUMBER:
DATE: 11/05/2013 CITY OF SARATOGA ACCTPA21
TIME: 15:12:06 CHECK REGISTER - DISBURSEMENT FUND
SELECTION CRITERIA: transact.ck_date= '20131105 00:00:00.000'
ACCOUNTING PERIOD: 5/14
FUND
- 009 -
DISBURSEMENT FUND
CASH ACCT
CHECK NO
ISSUE DT
--------
- - -
- -- VENDOR - - -- ---
- - - - --
BUDGET UNIT
- - - -- DESCRIPTION - - - - --
SALES TAX
AMOUNT
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1113101
CALPERS CONE KAREN
0.00
325.00
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1113101
CALPERS CONE GINA
0.00
325.00
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1113101
LEAGUE OF /CITIES -MARY
0.00
350.00
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1113101
LCC AIRFARE
0.00
177.80
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1113101
CSMFO AIRFARE
0.00
169.80
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
4139322 -001
CD PLAYER /RECORDER
0.00
365.97
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1115201
OFFICE SUPPLIES
0.00
10.08
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
6223201
LASERFICHE CONF
0.00
495.00
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
6223201
MOZYPRO ONLINE BACKUP
0.00
131.95
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
6223201
SURGE PROTECTOR
0.00
8.71
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
6223201
CABLE
0.00
20.43
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1116101
ONLINE SSL CERT
0.00
324.00
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1116101
ABAG CLAIM ADJUST MTG
0.00
25.69
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1116201
REC CONE ROOM SUP
0.00
104.40
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1116101
PLUG & PAY
0.00
15.00
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1116101
PLUG & PAY
0.00
15.00
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1118201
INT'L CODE COUNCIL
0.00
1,410.64
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1114101
SHIPPING CHARGES
0.00
13.29
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1111101
POLES FOR BANNERS
0.00
1,694.00
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1116101
GREAT GETAWAY SUP
0.00
19.41
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1116101
GREAT GETAWAY SUP
0.00
28.00
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1116101
OFFICE SUPPLIES
0.00
26.63
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1116101
EMAIL CAMPAIGN
0.00
85.00
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1116101
GREAT GETAWAY SJ TOUR
0.00
75.00
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1116101
GREAT GETAWAY LUNCH
0.00
728.00
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1116101
GREAT GETAWAY SUP
0.00
9.07
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1111201
YOUTH COM MEETING
0.00
4.30
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1116101
GREAT GETAWAY TICKETS
0.00
536.00
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1116101
GREAT GETAWAY TICKETS
0.00
537.00
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1118101
VIDEO CAM & EQUIP
0.00
1,065.95
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1118101
VIDEO EQUIPMENT
0.00
58.93
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
2755302
ALCON LIGHTING
0.00
414.33
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1115301
PEST MEMBER - DEPAREDES
0.00
45.00
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1115301
PARKS SUPPLIES
0.00
30.42
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1112201
NATIONAL NOTARY ASSOC
0.00
59.00
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1114101
WESTERN CHAP CONE
0.00
90.75
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1111201
PC STUDY SESSION
0.00
71.49
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1111201
PC STUDY SESSION
0.00
5.41
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1111201
INT'L SOC ARBOR DUES
0.00
165.00
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1111201
PC STUDY SESSION
0.00
10.00
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1111201
STUDY SESSION
0.00
72.00
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1114201
CALBO TRAINING
0.00
119.97
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1112101
OFFICE SUPPLIES
0.00
19.57
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1112201
OFFICE SUPPLIES
0.00
447.21
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1111101
COUNCIL TRAINING
0.00
50.00
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1111101
COUNCIL MEETING
0.00
46.30
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1111101
COUNCIL MEETING
0.00
369.25
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1111101
MAYOR MEETING
0.00
52.50
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1111101
OFFICE SUPPLIES
0.00
6.50
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1112101
MANAGEMENT TRAINING
0.00
25.00
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1111101
COUNCIL MEETING
0.00
20.97
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1111101
COUNCIL MEETING
0.00
310.00
34
SUNGARD PUBLIC SECTOR
DATE: 11/05/2013
TIME: 15:12:06
CITY OF SARATOGA
CHECK REGISTER - DISBURSEMENT FUND
SELECTION CRITERIA: transact.ck_date= '20131105 00:00:00.000'
ACCOUNTING PERIOD: 5/14
FUND
- 009 -
DISBURSEMENT FUND
402
11111
124241
11/05/13
402
11111
CASH ACCT
CHECK NO
ISSUE DT
--------
- - -
- -- VENDOR - - -- ---
- - - - --
BUDGET UNIT
----- DESCRIPTION - - --
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1112101
LASERFICHE TRAINING
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1112101
OFFICE SUPPLIES
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1115201
OFFICE SUPPLIES
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1115201
SUPPLIES
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1115201
TOOLS
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1115201
SUPPLIES
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
6246202
FACILITIES SUPPLIES
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
6246202
FACILITIES SUPPLIES
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
6246202
FACILITIES SUPPLIES
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
6246202
FACILITIES SUPPLIES
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1114101
SV LEADERSHIP GROUP
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1114201
ICC DUES
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1114201
TRAVEL - TRAKIT TRNING
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1111201
PC STUDY SESSION
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1111201
PC STUDY SESSION
11111
124240
11/05/13
391
US
BANK
PURCHASING
CARD
1111101
MAYOR MEETING
TOTAL CHECK
11111
124241
11/05/13
402
11111
124241
11/05/13
402
11111
124241
11/05/13
402
11111
124241
11/05/13
402
11111
124241
11/05/13
402
11111
124241
11/05/13
402
11111
124241
11/05/13
402
11111
124241
11/05/13
402
11111
124241
11/05/13
402
11111
124241
11/05/13
402
11111
124241
11/05/13
402
11111
124241
11/05/13
402
11111
124241
11/05/13
402
11111
124241
11/05/13
402
11111
124241
11/05/13
402
11111
124241
11/05/13
402
11111
124241
11/05/13
402
11111
124241
11/05/13
402
11111
124241
11/05/13
402
11111
124241
11/05/13
402
11111
124241
11/05/13
402
11111
124241
11/05/13
402
11111
124241
11/05/13
402
11111
124241
11/05/13
402
11111
124241
11/05/13
402
11111
124241
11/05/13
402
11111
124241
11/05/13
402
TOTAL
CHECK
11111
124242
11/05/13
993
11111
124242
11/05/13
993
TOTAL
CHECK
11111
124243
11/05/13
901
VISTA LANDSCAPE & MAINTE 1115301
VISTA LANDSCAPE & MAINTE 1115301
VISTA LANDSCAPE & MAINTE 1115301
VISTA LANDSCAPE & MAINTE 1115301
VISTA LANDSCAPE & MAINTE 1115301
VISTA LANDSCAPE & MAINTE 1115301
VISTA LANDSCAPE & MAINTE 1115301
VISTA LANDSCAPE & MAINTE 4329213 -001
VISTA LANDSCAPE & MAINTE 2425302
VISTA LANDSCAPE & MAINTE 2425302
VISTA LANDSCAPE & MAINTE 1115301
VISTA LANDSCAPE & MAINTE 1115301
VISTA LANDSCAPE & MAINTE 2535302
VISTA LANDSCAPE & MAINTE 2535302
VISTA LANDSCAPE & MAINTE 1115301
VISTA LANDSCAPE & MAINTE 1115301
VISTA LANDSCAPE & MAINTE 1115301
VISTA LANDSCAPE & MAINTE 1115301
VISTA LANDSCAPE & MAINTE 1115301
VISTA LANDSCAPE & MAINTE 1115301
VISTA LANDSCAPE & MAINTE 1115301
VISTA LANDSCAPE & MAINTE 1115301
VISTA LANDSCAPE & MAINTE 1115301
VISTA LANDSCAPE & MAINTE 1115301
VISTA LANDSCAPE & MAINTE 1115301
VISTA LANDSCAPE & MAINTE 1115301
VISTA LANDSCAPE & MAINTE 1116201
VIVIAN LIU 1116101
VIVIAN LIU 1116101
WAXIE SANITARY SUPPLY 6246202
35
SOLENOID AT PROSPECT
4TH ST POLE REPAIR
IRR RPR AT CIVIC CTR
BENDER BRD INSTALL
GRASS AT PRESCHOOL
PLANTS AT PROSP CTR
PROSP CTR LANDSCAPE
ASSEMBLE PARK TABLES
OCT BONNET WAY
SEPT BONNET WAY
SEPTDOWNTOWN GARB CAN
OCTDOWNTOWN GARB CANS
OCT LEGENDS LLA
SEPT LEGENDS LLA
SEPT FOOTHILL PARK
OCT FOOTHILL PARK
OCT HISTORICAL PARK
SEPT HISTORICAL PARK
SEPT CIVIC CENTER
OCT CIVIC CENTER
OCT PROSPECT CENTER
SEPT PROSPECT CENTER
SEPT RAVENWOOD PARK
OCT RAVENWOOD PARK
OCT EL QUITO PARK
SEPT EL QUITO PARK
STORAGE BOX
INSTRUCTOR -TAI CHI
INSTRUCTOR -TAI CHI
FACILITIES SUPPLIES
- SALES TAX
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
PAGE NUMBER:
ACCTPA21
AMOUNT
167.80
54.95
15.79
32.61
61.56
45.10
26.64
14.50
21.17
47.77
50.00
125.00
193.80
15.97
113.42
31.00
13,706.39
192.00
270.00
100.00
360.00
2,210.00
668.75
1,265.00
1,680.00
85.00
85.00
85.00
85.00
165.00
165.00
108.00
108.00
175.00
175.00
755.00
755.00
433.00
433.00
85.00
85.00
162.00
162.00
1, 980.00
12,831.75
0.00
270.50
0.00
572.50
0.00
843.00
0.00
1,918.47
7
SUNGARD PUBLIC SECTOR
PAGE NUMBER:
DATE:
11/05/2013
CITY
OF SARATOGA
ACCTPA21
TIME:
15:12:06
CHECK REGISTER
- DISBURSEMENT
FUND
SELECTION
CRITERIA:
transact.ck_date=
'20131105 00:00:00.000'
ACCOUNTING PERIOD:
5/14
FUND - 009 - DISBURSEMENT FUND
CASH
ACCT CHECK NO
ISSUE DT
--------
- - - - -- VENDOR
- - -- --- - - - - --
BUDGET UNIT
- - - -- DESCRIPTION - - - - --
SALES TAX
AMOUNT
11111
124244
11/05/13
432
WEST VALLEY
COLLECTIONS
1115301
CONGRESS SPRING BIN
0.00
325.00
11111
124245
11/05/13
902
WEST VALLEY
TRAILWAYS
1116101
EXCURSION 10/2/13
0.00
1,075.00
11111
124245
11/05/13
902
WEST VALLEY
TRAILWAYS
1116101
EXCURSION 10/24/13
0.00
1,300.00
11111
124245
11/05/13
902
WEST VALLEY
TRAILWAYS
1116101
EXCURSION 11/6/13
0.00
1,200.00
TOTAL
CHECK
0.00
3,575.00
11111
124246
11/05/13
441
WHITLINGER,
JOHN
1116101
INSTRUCTOR- TENNIS
0.00
238.08
11111
124246
11/05/13
441
WHITLINGER,
JOHN
1116101
INSTRUCTOR - TENNIS
0.00
297.60
11111
124246
11/05/13
441
WHITLINGER,
JOHN
1116101
INSTRUCTOR - TENNIS
0.00
238.08
11111
124246
11/05/13
441
WHITLINGER,
JOHN
1116101
INSTRUCTOR - TENNIS
0.00
291.40
11111
124246
11/05/13
441
WHITLINGER,
JOHN
1116101
INSTRUCTOR - TENNIS
0.00
238.08
11111
124246
11/05/13
441
WHITLINGER,
JOHN
1116101
INSTRUCTOR - TENNIS
0.00
238.08
11111
124246
11/05/13
441
WHITLINGER,
JOHN
1116101
INSTRUCTOR - TENNIS
0.00
357.12
TOTAL
CHECK
0.00
1,898.44
11111
124247
11/05/13
1127
YANG YANG LYON
1116101
INSTRUCTOR -DANCE
0.00
176.25
11111
124247
11/05/13
1127
YANG YANG LYON
1116101
INSTRUCTOR -DANCE
0.00
445.50
TOTAL
CHECK
0.00
621.75
TOTAL
CASH ACCOUNT
0.00
174,793.89
TOTAL
FUND
0.00
174,793.89
TOTAL
REPORT
0.00
174,793.89
36
8
SUNGARD PUBLIC SECTOR PAGE NUMBER: 1
DATE: 11/13/2013 CITY OF SARATOGA ACCTPA21
TIME: 12:36:02 CHECK REGISTER - DISBURSEMENT FUND
SELECTION CRITERIA: transact.ck_date= '20131113 00:00:00.000'
ACCOUNTING PERIOD: 5/14
FUND - 009 - DISBURSEMENT FUND
CASH ACCT CHECK NO ISSUE DT - - - - --
11111
124248
11/13/13
935
11111
124248
11/13/13
935
TOTAL
CHECK
OFFICE
DEPOT
11111
124249
11/13/13
517
11111
124250
11/13/13
500
11111
124251
11/13/13
1180
11111
124252
11/13/13
504
11111
124252
11/13/13
504
TOTAL
CHECK
TRAFFIC SIGNALS
PACIFIC
11111
124253
11/13/13
455
11111
124253
11/13/13
455
TOTAL
CHECK
GAS &
ELECTRIC
11111
124254
11/13/13
1177
11111
124255
11/13/13
1163
11111
124256
11/13/13
63
11111
124257
11/13/13
100
11111
124257
11/13/13
100
TOTAL
CHECK
11111
124258
11/13/13
283
11111
124259
11/13/13
500
11111
124260
11/13/13
499
11111
124261
11/13/13
135
11111
124261
11/13/13
135
TOTAL
CHECK
11111
124262
11/13/13
145
11111
124262
11/13/13
145
11111
124262
11/13/13
145
11111
124262
11/13/13
145
TOTAL
CHECK
11111
124263
11/13/13
540
11111
124264
11/13/13
173
11111
124264
11/13/13
173
11111
124264
11/13/13
173
11111
124264
11/13/13
173
11111
124264
11/13/13
173
11111
124264
11/13/13
173
- - - -- VENDOR - - -- --- - - - - -- BUDGET UNIT
CHRISP COMPANY 411
CHRISP COMPANY 4119111 -001
CITY OF SAN JOSE 1117101
CONTINUING EDU FOR PUBLI 1112201
D &M TRAFFIC SERVICES, IN 4119111 -001
FOSSATI, MICHAEL 1114101
FOSSATI, MICHAEL 1114101
GARDENLAND POWER EQUIPME 1115201
GARDENLAND POWER EQUIPME 1115201
IDEAL SOUND, INC. 4139322 -009
INSIGHT PUBLIC SECTOR, I 6323202
INTERSTATE TRAFFIC CONTR 4119111 -001
KSAR 111
KSAR 111
MARTIN, JIM 111
MICHELLE CRUZ 111
CARPENTERS LOCAL 2236 (M 111
NORTH BAY BLDG MAINTENAN 6246202
NORTH BAY BLDG MAINTENAN 6246202
- - - -- DESCRIPTION - - - - -- SALES TAX
RETENTION HELD 20#31 0.00
CITY WIDE TRAFFIC SIGN 0.00
ANIMAL SVC 11/13
CEPO TRAINING
STREETS SUPPLIES
TRAK IT TRAINING
TRAK IT TRAINING
SMALL EQUIPMENT
SMALL TOOLS
LOOP SYSTEM - THEATER
COMPUTER BATTERIES
STREETS SUPPLIES
COMCAST FEE THRU 9/30
AT &T PEG FEE 7/1 -9/30
MED REIMB SEPT -NOV
REFUND FACILITY
DED:3000 DUES
JANITORIAL SERVICES
JANITORIAL SERVICES
OFFICE
DEPOT
INC.
1118101
OFFICE SUPPLIES
OFFICE
DEPOT
INC.
1115101
OFFICE SUPPLIES
OFFICE
DEPOT
INC.
1114201
OFFICE SUPPLIES
OFFICE
DEPOT
INC.
1114101
OFFICE SUPPLIES
ORCHARD
SUPPLY
6246202
FACILITIES SUPPLIES
PACIFIC
GAS &
ELECTRIC
6246202
BUILDINGS
PACIFIC
GAS &
ELECTRIC
1115201
TRAFFIC SIGNALS
PACIFIC
GAS &
ELECTRIC
1115301
PARKS /OPEN SPACE
PACIFIC
GAS &
ELECTRIC
2315302
VILLAGE LIGHTING
PACIFIC
GAS &
ELECTRIC
2325302
AZULE LIGHTING
PACIFIC
GAS &
ELECTRIC
2335302
SARAHILLS LIGHTING
37
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
AMOUNT
- 1,082.50
21,650.00
20,567.50
15,013.70
2,670.00
180.80
110.32
119.91
230.23
497.00
116.82
613.82
5,000.00
2,229.70
789.53
16,259.87
3,606.24
19,866.11
600.00
500.00
330.00
323.00
342.00
665.00
77.22
37.96
48.07
11.38
174.63
73.75
7,808.86
1,156.61
740.54
2,419.43
244.56
256.36
SUNGARD PUBLIC SECTOR PAGE NUMBER: 2
DATE: 11/13/2013 CITY OF SARATOGA ACCTPA21
TIME: 12:36:02 CHECK REGISTER - DISBURSEMENT FUND
SELECTION CRITERIA: transact.ck_date= '20131113 00:00:00.000'
ACCOUNTING PERIOD: 5/14
FUND - 009 - DISBURSEMENT FUND
CASH ACCT CHECK NO ISSUE DT
11111
124264
11/13/13
173
11111
124264
11/13/13
173
11111
124264
11/13/13
173
11111
124264
11/13/13
173
11111
124264
11/13/13
173
11111
124264
11/13/13
173
11111
124264
11/13/13
173
11111
124264
11/13/13
173
TOTAL
CHECK
QUITO LIGHTING
PACIFIC
11111
124265
11/13/13
173
11111
124265
11/13/13
173
TOTAL
CHECK
GAS
& ELECTRIC
11111
124266
11/13/13
1092
11111
124267
11/13/13
388
11111
124268
11/13/13
55
11111
124269
11/13/13
87
11111
124269
11/13/13
87
11111
124269
11/13/13
87
11111
124269
11/13/13
87
11111
124269
11/13/13
87
11111
124269
11/13/13
87
11111
124269
11/13/13
87
11111
124269
11/13/13
87
11111
124269
11/13/13
87
11111
124269
11/13/13
87
11111
124269
11/13/13
87
11111
124269
11/13/13
87
11111
124269
11/13/13
87
11111
124269
11/13/13
87
TOTAL
CHECK
11111
124270
11/13/13
91
11111
124271
11/13/13
124
11111
124272
11/13/13
136
11111
124273
11/13/13
154
11111
124273
11/13/13
154
11111
124273
11/13/13
154
11111
124273
11/13/13
154
11111
124273
11/13/13
154
11111
124273
11/13/13
154
11111
124273
11/13/13
154
11111
124273
11/13/13
154
11111
124273
11/13/13
154
11111
124273
11/13/13
154
VENDOR - - -- --- - - - - -- BUDGET UNIT
DESCRIPTION
PACIFIC
GAS
& ELECTRIC
2515302
MCCARTYSVILLE
PACIFIC
GAS
& ELECTRIC
2525302
PRIDES CROSSING
PACIFIC
GAS
& ELECTRIC
2555302
TRICIA WOODS
PACIFIC
GAS
& ELECTRIC
2715302
BEAUCHAMPS
PACIFIC
GAS
& ELECTRIC
2725302
BELLGROVE CIRCLE
PACIFIC
GAS
& ELECTRIC
2745302
HORSESHOE DR
PACIFIC
GAS
& ELECTRIC
2755302
QUITO LIGHTING
PACIFIC
GAS
& ELECTRIC
1115201
CITYWIDE ST LIGHTS
PACIFIC
GAS
& ELECTRIC
1115201
CITY WIDE ST LIGHTS
PACIFIC
GAS
& ELECTRIC
2315302
VILLAGE LIGHTING
PALACE ART & OFFICE SUPP 1112101
RATRA, RICK 6235202
ROSS RECREATION EQUIPMEN 4329213 -001
SAN
JOSE
WATER
COMPANY
6246202
SAN
JOSE
WATER
COMPANY
1115301
SAN
JOSE
WATER
COMPANY
2495302
SAN
JOSE
WATER
COMPANY
2555302
SAN
JOSE
WATER
COMPANY
2715302
SAN
JOSE
WATER
COMPANY
2545302
SAN
JOSE
WATER
COMPANY
2775302
SAN
JOSE
WATER
COMPANY
2535302
SAN
JOSE
WATER
COMPANY
2445302
SAN
JOSE
WATER
COMPANY
2475302
SAN
JOSE
WATER
COMPANY
2745302
SAN
JOSE
WATER
COMPANY
2435302
SAN
JOSE
WATER
COMPANY
1115301
SAN
JOSE
WATER
COMPANY
1115301
SANTA CLARA VALLEY TRANS 1115101
SCHWAAB INC 1112101
SCOTTY'S AUTOMOTIVE 6235202
SHUTE MIHALY & WEINBERGE 1118201
SHUTE MIHALY & WEINBERGE 4119152 -002
SHUTE MIHALY & WEINBERGE 1114101
SHUTE MIHALY & WEINBERGE 1118201
SHUTE MIHALY & WEINBERGE 1118201
SHUTE MIHALY & WEINBERGE 1118201
SHUTE MIHALY & WEINBERGE 1118201
SHUTE MIHALY & WEINBERGE 1118201
SHUTE MIHALY & WEINBERGE 1118201
SHUTE MIHALY & WEINBERGE 1118201
01
OFFICE SUPPLIES
PROPANE
HISTORICAL PRK BENCH
BUILDINGS
PARKS /OPEN SPACE
MANOR DRIVE
TRICIA WOODS 22.50
BEAUCHAMPS
SUNLAND PARK
VILLAGE COMMERCIAL
SARA LEGENDS MINA WY
CUNNINGHAM /GLAS 77.5%
KERWIN RANCH 90%
HORSESHOE 80%
CARNELIAN GLEN 20%
MEDIANS /PARKWAYS
PARKS / KERWIN 10%
FY 2014 CMP MEM FEES
OFFICE SUPPLIES
MAINTENANCE VEH #108
DEFEND CITY
QUITO RD BRIDGES
REIMB WORK (WIT)
OUTSIDE COUNSEL
CTY ATTN COM DEV
CTY ATTN COUNCIL MTG
CTY ATTN PUB WORKS
CTY ATTN CITY CLERK
CTY ATTN CITY MANAGER
CTY ATTN WESTLAW
SALES TAX AMOUNT
0.00
19.27
0.00
24.56
0.00
9.53
0.00
55.75
0.00
541.06
0.00
9.62
0.00
806.15
0.00
1,143.12
0.00
15,235.42
0.00
15.95
0.00
501.13
0.00
517.08
0.00
109.25
0.00
75.78
0.00
6,061.56
0.00
206.03
0.00
3,117.80
0.00
126.68
0.00
13.60
0.00
273.80
0.00
423.32
0.00
1,250.26
0.00
525.36
0.00
46.83
0.00
644.54
0.00
313.42
0.00
78.35
0.00
2,748.52
0.00
71.61
0.00
9,840.12
0.00
21,691.27
0.00
51.71
0.00
104.27
0.00
6,857.06
0.00
1,785.80
0.00
26.50
0.00
1,600.56
0.00
1,177.40
0.00
2,618.70
0.00
406.00
0.00
1,786.40
0.00
2,192.40
0.00
82.91
SUNGARD PUBLIC SECTOR
DATE: 11/13/2013 CITY OF SARATOGA
TIME: 12:36:02 CHECK REGISTER - DISBURSEMENT FUND
SELECTION CRITERIA: transact.ck_date= '20131113 00:00:00.000'
ACCOUNTING PERIOD: 5/14
FUND - 009 -
CASH ACCT CHECK NO
11111 124273
11111 124273
11111 124273
11111 124273
TOTAL CHECK
11111 124274
11111 124275
11111 124275
TOTAL CHECK
11111 124276
11111 124277
11111 124278
TOTAL CASH ACCOUNT
TOTAL FUND
TOTAL REPORT
DISBURSEMENT FUND
ISSUE DT - - - - --
11/13/13 154
11/13/13 154
11/13/13 154
11/13/13 154
11/13/13 500
11/13/13 726
11/13/13 726
11/13/13 901
11/13/13 981
11/13/13 500
PAGE NUMBER: 3
ACCTPA21
- - - -- VENDOR - - -- --- - - - - --
BUDGET UNIT
- - - -- DESCRIPTION - - - - --
SALES TAX
AMOUNT
SHUTE
MIHALY & WEINBERGE
1118201
CTY ATTN CODE ENFORCE
0.00
1,887.90
SHUTE
MIHALY & WEINBERGE
1118201
CTY ATTN REIMB EXP
0.00
25.60
SHUTE
MIHALY & WEINBERGE
1118201
CTY ATTN REC /RISK MGT
0.00
20.30
SHUTE
MIHALY & WEINBERGE
1118201
GEN LGL CITY MANAGER
0.00
343.20
0.00
20,810.73
SUSAN
MCCHESNEY
1116101
CLASS REFUND
0.00
97.00
TREES
360 DEGREES
1115301
TREE WRK CONGRESS SPR
0.00
1,400.00
TREES
360 DEGREES
2725302
TREE MAINT BELLGROVE
0.00
600.00
0.00
2,000.00
WAXIE
SANITARY SUPPLY
6246202
JANITORIAL SUPPLIES
0.00
473.36
WHITE
CAP CONSTRUCTION S
1115201
STREETS SUPPLIES
0.00
68.83
YING QIN
1114101
RPLC CHK #123961
0.00
125.00
0.00
146,766.15
0.00
146,766.15
0.00
146,766.15
39
SARATOGA CITY COUNCIL
o Ijr0fL
MEETING DATE: November 20, 2013 AGENDA ITEM:
DEPARTMENT: Finance & Administrative Services CITY MANAGER: Dave Anderson
PREPARED BY: Mary Furey DIRECTOR: Mary Furey
SUBJECT: Development Impact Fee Report
RECOMMENDED ACTION
Review and accept the annual AB1600 Development Impact Fee report for the year ended June 30, 2013.
BACKGROUND
As set forth in California Government Code Section 66000 - 66025, known as the Mitigation Fee Act,
agencies which impose a fee as a condition of approval for a development project are required to account
for and report on the use of the fees within 180 days of fiscal year -end. Development impact fees are
defined as a fee charged to compensate for demands on public resources resulting from the development
of land and property and imposed as a condition of development approval. Saratoga has established two
of these fees: the Park -In -Lieu Development Fee and the Road Impact Fee.
REPORT SUMMARY
As required under AB 1600 accounting guidelines, this report provides:
1. A brief description of the type of fee;
2. The amount of the fee;
3. Beginning and ending balances of the fees;
4. Total fees collected and the interest earned, if applicable;
5. Identification of the public improvement the fees were used for;
6. Identification and timeline of public improvements any unexpended fees will be used for;
7. Description and uses for transfers or loans of fees, if applicable.
The legislature finds and declares that the timely and proper allocation of development fees promote
economic growth and is, therefore, a matter of statewide interest and concern.
Park -In -Lieu Development Fees
Under Saratoga's Municipal Code 14- 28.080, as a condition of approval, a sub - divider /owner shall either
dedicate a portion of land or pay a fee in lieu thereof, or a combination of both at the option of the City,
for the purpose of providing park or recreational facilities for each new parcel.
Five acres of parkland per 1,000 residents is the standard promulgated by the National Recreation and
Parks Association and is a common metric utilized by other communities in California to measure
.x
adequacy of parkland. Saratoga's 2007 Update to the Open Space and Conservation Element of the
City's General Plan recognized that additional parkland must be protected and adopted this goal to
provide at least five acres of parkland per 1,000 residents to maintain the City's existing character as a
small town community surrounded by rural and open space.
In support of this goal, the City established a Park -In -Lieu fee of $20,700 per new parcel to provide
funding for increased usage and additional park requirements brought on by the new development within
the City. The Park -In -Lieu Development Fee of $20,700 per subdivided parcel is calculated based upon
the following formula:
(2.76 people per household) X (5 acres per 1,000 residents) X ($1.5 million per acre)
The table below summarizes the activity for the Park -In -Lieu Development Fees collected over the last
five years, and utilized as of June 30, 2013. Remaining Park -In -Lieu Fees are re- budgeted into the
assigned capital project for use in the next fiscal year, as shown in the far -right gray- shaded column:
Beginning balance
Sources:
Park -In -Lieu Fees
Funds from closed projects
Uses:
Hakone Gardens Master Plan
Ravenswood Playground Equip
Historic Park Landscaping
Park RestroomImprovements
Wildwood Park Bridge Rehab
Remaining Available Funds:
The $393,300 of Park -In -Lieu Fee revenue received in FY 2010/11 was committed to four capital
improvement projects after funding the $8,202 prior year's outstanding balance remaining from the West
Valley College Soccer Field capital project. As of June 30, 2013, remaining funds include $250,000 for
the Hakone Gardens Master Plan and $39,929 for Park Restroom Improvements. New funding received
in FY 2012/13 and budgeted funding in FY 2013/14 will be applied toward the Wildwood Park Bridge
Rehabilitation project.
Future Park -In -Lieu impact fees will be applied to park improvement projects as directed by Council
under the Capital Improvement Project budget process.
Road Impact Fees
In May of 2008, the City Council authorized the establishment and collection of a Road Impact Fee
(effective July 1, 2008) to offset the additional cost of street maintenance incurred as a result of damage
to the city's roadways caused by heavy construction vehicles on public roads from new development.
The fee is based on a 2006 study by CSG consultants, commissioned by the cities of Saratoga, Monte
Sereno, Campbell, and Los Gatos, which determined the impact of construction vehicles on streets and
roads, and an appropriate fee to mitigate the costs of damage or deterioration in pavement. CSG
Consultants determined that a fee of $0.77 per $100 of building valuation was a fair assessment of the
41
Budgeted
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
2008/09
2009/10
2010/11
2011/12
2012/13
2013/14
$ (70,577)
$ (29,177)
$ (8,202)
$ 373,216
$ 309,676
$ 393,660
41,400
20,700
393,300
-
103,500
21,269
-
275
-
-
231
-
-
-
-
-
-
250,000
-
-
9,374
63,540
2,086
-
-
-
2,509
-
-
-
-
-
-
17,660
39,929
-
-
-
125,000
$ (29,177)
$ (8,202)
$ 373,216
$ 309,676
$ 393,660
$ -
The $393,300 of Park -In -Lieu Fee revenue received in FY 2010/11 was committed to four capital
improvement projects after funding the $8,202 prior year's outstanding balance remaining from the West
Valley College Soccer Field capital project. As of June 30, 2013, remaining funds include $250,000 for
the Hakone Gardens Master Plan and $39,929 for Park Restroom Improvements. New funding received
in FY 2012/13 and budgeted funding in FY 2013/14 will be applied toward the Wildwood Park Bridge
Rehabilitation project.
Future Park -In -Lieu impact fees will be applied to park improvement projects as directed by Council
under the Capital Improvement Project budget process.
Road Impact Fees
In May of 2008, the City Council authorized the establishment and collection of a Road Impact Fee
(effective July 1, 2008) to offset the additional cost of street maintenance incurred as a result of damage
to the city's roadways caused by heavy construction vehicles on public roads from new development.
The fee is based on a 2006 study by CSG consultants, commissioned by the cities of Saratoga, Monte
Sereno, Campbell, and Los Gatos, which determined the impact of construction vehicles on streets and
roads, and an appropriate fee to mitigate the costs of damage or deterioration in pavement. CSG
Consultants determined that a fee of $0.77 per $100 of building valuation was a fair assessment of the
41
impact from construction related vehicles on Saratoga's streets. Road Impact Fees are assessed and
collected at the time building permits are issued for development.
Road Impact Fee revenues are appropriated directly to the Capital Improvement Plan's Street
Improvement Fund, specifically into the Street Resurfacing and the Striping & Signage projects and used
to pay for increased street resurfacing and maintenance costs. The following table summarizes the Road
Impact Fees collected and utilized as of June 30, 2013:
Beginning balance
Sources:
Road Impact Fees
Uses:
CIP Street Resurfacing
CIP Street Striping & Signage
Remaining Available Funds:
Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year
2008/09 2009/10 2010/11 2011/12 2012/13
298,846 404,035 402,854 478,891 570,208
233,846 329,035 252,854 353,891 523,773
65,000 75,000 150,000 125,000 46,435
The above Road Impact Development Fee schedule does not include road impact fees collected under the
West Valley Solid Waste Management Authority (WVSWMA) contract with the City's solid waste
contractor. The WVSWMA road impact fees are collected to offset costs for damage to the City's
roadways caused by the heavy vehicles used in the collection of solid waste. AB 1600 reporting
requirements are limited to fees in connection with the approval of development projects.
Development based road impact fees were discontinued effective July 1, 2013 therefore a FY 2013/14
budget year is not included. As all road impact fees were utilized as of June 30, 2013, this AB 1600 fee
section will not be included in future year's reports.
FISCAL IMPACTS:
AB 1600 fees do not impact the General Fund as revenues are remitted directly to Capital Project Funds
and utilized for capital projects directly from these capital funds within the current or following budget
year. City of Saratoga follows the State requirement that development impact fees be used or
appropriated to a specific project within 5 years for a specified purpose, or returned to the
developer /payee.
CONSEQUENCES OF NOT FOLLOWING RECOMMENDED ACTION:
The City would not be in compliance with California requirements.
ALTERNATIVE ACTION:
N/A
FOLLOW UP ACTION:
N/A
42
ADVERTISING, NOTICING AND PUBLIC CONTACT:
Pursuant to Government Code 54954.2, this item was properly posted as a City Council agenda item and
included in the packet made available on the City's website in advance of the meeting. A copy of the
agenda packet is also made available at the Saratoga Branch Library each Monday in advance of the
Council meeting.
ATTACHMENTS:
N/A
43
v
SARATOGA CITY COUNCIL
MEETING DATE: November 20, 2013 AGENDA ITEM:
DEPARTMENT: Community Development, CITY MANAGER: Dave Anderson
Public Works
PREPARED BY: Kate Bear, City Arborist DIRECTOR: John Cherbone
SUBJECT: Ordinance Amending City Code 15- 50.040 (Tree Regulations — Street Trees)
RECOMMENDED ACTION:
Waive the second reading and adopt the ordinance modifying Article 15- 50.040 of the City Code.
BACKGROUND:
On November 6, 2013, the City Council conducted a public hearing, approved modifications to
the ordinance amending Article 15- 50.040 of the City Code, and introduced the ordinance.
Council also directed staff to place the ordinance on the Consent Calendar at the next regular
meeting for adoption.
FISCAL IMPACTS:
None
CONSEQUENCES OF NOT FOLLOWING THE RECOMMENDED ACTIONS:
Language in City Code Chapter 15- 50.040 — Tree Regulations will be unchanged.
ALTERNATIVE ACTION(S):
�a
FOLLOW UP ACTION(S):
A comprehensive summary of the ordinance will be published in a newspaper of general
circulation in the City of Saratoga within 15 days after its adoption. The ordinance will also be
codified.
ADVERTISING, NOTICING AND PUBLIC CONTACT:
Pursuant to Government Code 54954.2, this item was properly posted as a City Council agenda
Page 1 of 2
..
item and was included in the packet made available on the City's web site in advance of the
meeting. A copy of the agenda packet is also made available at the Saratoga Branch Library each
Monday in advance of the Council meeting.
Additionally, the public hearing held on November 6, 2013 was advertised in the Saratoga News
on October 22, 2013. The attached ordinance was published in the Saratoga News on November
12, 2013, and will be published again on November 26, 2013.
ATTACHMENTS:
Attachment A: Ordinance Updating City Code 15- 50.040 (Tree Regulations — Street Trees)
Page 2 of 2
45
ORDINANCE
AN ORDINANCE AMENDING SECTIONS 15- 50.040 OF THE SARATOGA
CITY CODE CONCERNING STREET TREES
THE CITY COUNCIL OF THE CITY OF SARATOGA HEREBY ORDAINS AS FOLLOWS:
Findings
1. The City Council of the City of Saratoga wishes to clarify provisions of the City Code
concerning responsibility for street trees in the City of Saratoga.
2. This ordinance amends provisions of the City's zoning regulations in Chapter 15 of the
Code. These amendments were considered by the Planning Commission of the City of Saratoga
and following a duly noticed public hearing on October 9, 2013, the Planning Commission
recommended adoption of the ordinance.
3. The City Council of the City of Saratoga held a duly noticed public hearing on November
6, 2013 and after considering all testimony and written materials provided in connection with
that hearing, introduced this ordinance.
Therefore, the City Council hereby ordains as follows:
Section 1. Adoption.
Section 15- 50.040 of the Saratoga City Code is amended as set forth below. Text to be added is
indicated in bold double - underlined font (e.g., bold double - underlined) and text to be deleted is
indicated in strikeout font (e.g., Wit). Text in standard font is readopted by this ordinance.
15- 40.040 Street Trees
(a) Policies and standards. The Ceff m+ unity Development Public Works Director shall
adm in ister implement as established from time to time by resolution of the Planning
Commission e City Council.
(b) Planting required as condition of approval. The planting of street trees may be
required as a condition of any approval granted under this Chapter.
(c) Responsibility for maintenance.
The City shall provide maintenance for street trees and other trees located
within the areas listed below a eommer-eial distf iet „a -A•-*°ria r ads
unless such maintenance responsibility has been assumed by a property
owner or other person under a landscape maintenance agreement with the
City_
i Within the City right of way on the following streets: Allendale
Avenue, Big Basin Way, Saratoga Avenue. Saratoga Sunnyvale
Road. Cox Avenue. Quito Road. Prospect Road. and Fruitvale
Avenue. and within anv median on anv City street:
ii) Landscaping and Lighting District improvement areas for zone
that include tree planting and maintenance as part of the
authorized activities: and
iii) Land owned and operated by the City, including, theCivic
enter complex. library and orchard. Prospect Center. parks in
the City's Park Master Plan, and parking districts.
In all other areas of the City, the City shall not e ,,. uet but shall e ntfo
'he r4 lie r rt'?* of way; the owner or occupant of stlelrthe
property including property encumbered by a public right of way) on
which any street tree is located shall be responsible for the maintenance
and removal (if necessary to protect public safety) of such street trees -en
the r pet4 , and in the publ ,, r ght of way .,butting the r pet4<, This
includes. but is not limited to, compliance with section 10- 05.030
regarding obstructions ofstreets, sidewalks, and intersections.
Section 2. Severance Clause.
The City Council declares that each section, sub - section, paragraph, sub - paragraph, sentence, clause
and phrase of this ordinance is severable and independent of every other section, sub - section,
paragraph, sub - paragraph, sentence, clause and phrase of this ordinance. If any section, sub - section,
paragraph, sub - paragraph, sentence, clause or phrase of this ordinance is held invalid, the City
Council declares that it would have adopted the remaining provisions of this ordinance regardless of
the portion held invalid, and further declares its express intent that the remaining portions of this
ordinance should remain in effect after the invalid portion has been eliminated.
Section 3. California Environmental Quality Act
The proposed amendments to the City Code are Categorically Exempt from the California
Environmental Quality Act (CEQA) pursuant to CEQA Guideline section 15061(b)(3). CEQA
applies only to projects which have the potential of causing a significant effect on the environment.
Where it can be seen with certainty that there is no possibility that the activity in question may have
a significant effect on the environment, the activity is not subject to CEQA. In this circumstance,
Staff is recommending amendments to the existing City Code and related sections and additions of
provisions and reference appendices to the existing Code; the amendments and additions would have
a de minimis impact on the environment.
47
Section 4. Publication.
This ordinance or a comprehensive summary thereof shall be published in a newspaper of general
circulation of the City of Saratoga within fifteen days after its adoption.
Following a duly notice public meeting the foregoing ordinance was introduced and read at the
regular meeting of the City Council of the City of Saratoga held on the 6th of November, and was
adopted by the following vote following a second reading on the 20th of November.
COUNCIL MEMBERS:
AYES:
NAYS:
ABSENT:
ABSTAIN:
SIGNED:
Jill Hunter
MAYOR OF THE CITY OF SARATOGA
Saratoga, California
APPROVED AS TO FORM:
RICHARD TAYLOR, CITY ATTORNEY
517426.2
.;
ATTEST:
Crystal Morrow
CLERK OF THE CITY OF SARATOGA
Saratoga, California
SARATOGA CITY COUNCIL
MEETING DATE: November 20, 2013 AGENDA ITEM:
DEPARTMENT: City Manager's Office CITY MANAGER: Dave Anderson
PREPARED BY: Crystal Bothelio DIRECTOR: Dave Anderson
City Clerk
SUBJECT: Ordinance Amending Commission Meeting Attendance Requirements
RECOMMENDED ACTION:
Conduct a public hearing; introduce and waive the first reading of the attached ordinance
amending Commission meeting attendance requirements in the City Code; and direct staff to
place the ordinance on the consent calendar for adoption at the next regular City Council
meeting.
BACKGROUND:
On September 4, 2013, the City Council directed staff to schedule discussion on the City's
meeting attendance requirements for City Commissioners. Consequently, discussion on
attendance requirements was scheduled for the October 16, 2013 Regular City Council Meeting.
During this meeting, staff received direction from the City Council to return with an ordinance
amending City Code 2- 12.040 to: 1) emphasize the importance of Commissioners attending
regular meetings; 2) instate automatic removal of a Commissioner who misses three regular
meetings in a 12 -month period; and 3) add an option to allow a Commissioner who is removed
through this process to request the City Council excuse the vacancy. The above changes are
included in the attached ordinance.
FISCAL IMPACTS:
Approval of the ordinance would not present any direct fiscal impacts to the City of Saratoga.
CONSEQUENCES OF NOT FOLLOWING THE RECOMMENDED ACTIONS:
The attendance requirements for City Commissions would remain unchanged.
ALTERNATIVE ACTION(S):
Page 1 of 2
..
Council may choose to modify the ordinance and Commission meeting attendance requirements
in some other manner.
FOLLOW UP ACTION(S):
Implement Council direction and notify Commissioners of updated attendance requirements after
the ordinance is adopted.
ADVERTISING, NOTICING AND PUBLIC CONTACT:
Pursuant to Government Code 54954.2, this item was properly posted as a City Council agenda
item and was included in the packet made available on the City's web site in advance of the
meeting. A copy of the agenda packet is also made available at the Saratoga Branch Library each
Monday in advance of the Council meeting.
The public hearing for this item was advertised in the Saratoga News on November 5, 2013
ATTACHMENTS:
Attachment A: Proposed Ordinance Amending Commission Meeting Attendance Requirements
Page 2 of 2
50
ORDINANCE NO.
AN ORDINANCE AMENDING ARTICLE 2 -12
OF THE SARATOGA CITY CODE
THE CITY COUNCIL OF THE CITY OF SARATOGA DOES ORDAIN AS FOLLOWS:
Findings
The City of Saratoga wishes to amend Article 2 -12 of the City Code to clarify attendance
requirements pertaining to City Commissions.
2. The City Council of the City of Saratoga held a duly noticed public hearing on November
20, 2013 and after considering all testimony and written materials provided in connection
with that hearing, introduced this ordinance.
Therefore, the City Council hereby ordains as follows:
Section 1. Adoption.
The Saratoga City Code is amended as set forth below. Text to be added is indicated in double -
underlined font (e.g., double- underlined) and text to be deleted is indicated in strikeout font (e.g.,
strikee}rt). Text in standard font remains unchanged by this ordinance.
City Code Article 2 -12 City Commissions.
Section 2 -12 -040 Attendance
(a) Each Commissioner shall regularly attend meetings of the Commission of which he or
she is a member.
(b) Commissioners are expected to make Commission service a high priority and to make a
reasonable effort to attend all meetings. If a Commissioner is absent without permission
of the Chair (or, in the case of the Chair, the Mayor) from three Pe regular
Commission meetings in any twelve month period, the Commissioner's office becomes
vacant and shall be filled as any other vacancy unless the vacancy is excused by the City
Council in its sole discretion. A Commissioner whose office has become vacant may
request the vacancy to be excused by filing a letter with the City Clerk within thirty (30)
days of the effective date of the vacancy. If a Commissioner is absent without
permission from two eenseetitive regular Commission meetings, the secretary of the
Commission shall mail to the Commissioner a courtesy notice of the requirements of
this section, provided, however, that such notice shall not operate as prerequisite to the
establishment of a vacancy pursuant to this Subsection (b) and that failure to mail such
notice shall not create any right of action in any Commissioner or any other person.
51
Section 2. Severance Clause
The City Council declares that each section, sub - section, paragraph, sub - paragraph, sentence, clause
and phrase of this ordinance is severable and independent of every other section, sub - section,
paragraph, sub - paragraph, sentence, clause and phrase of this ordinance. If any section, sub - section,
paragraph, sub - paragraph, sentence, clause or phrase of this ordinance is held invalid, the City
Council declares that it would have adopted the remaining provisions of this ordinance regardless of
the portion held invalid, and further declares its express intent that the remaining portions of this
ordinance should remain in effect after the invalid portion has been eliminated.
Section 3. California Environmental Quality Act
The proposed amendments to the City Code are Categorically Exempt from the California
Environmental Quality Act (CEQA) pursuant to CEQA Guideline sections 15061(b)(3) - the
general rule that CEQA applies only to projects which have the potential of causing a significant
effect on the environment.
Section 4. Publication.
This ordinance or a comprehensive summary thereof shall be published in a newspaper of general
circulation of the City of Saratoga within fifteen days after its adoption.
52
Following a duly notice public hearing the foregoing ordinance was introduced and read at the
regular meeting of the City Council of the City of Saratoga held on the 20th day of November 2013
and was adopted by the following vote following a second reading on the December 4, 2013.
COUNCIL MEMBERS:
AYES:
NOES:
ABSENT:
ABSTAIN:
ATTEST:
Crystal Bothelio
CITY CLERK
APPROVED AS TO FORM:
Richard Taylor
CITY ATTORNEY
SIGNED:
Jill Hunter
MAYOR, CITY OF SARATOGA, CALIFORNIA
DATE:
DATE:
53
SARATOGA CITY COUNCIL
MEETING DATE: November 20, 2013 AGENDA ITEM:
DEPARTMENT: Community Development CITY MANAGER: Dave Anderson
PREPARED BY: Larry Francis DIRECTOR: James Lindsay
SUBJECT: Adoption of the Various 2013 California Uniform Codes with Local Amendments
RECOMMENDED ACTIONS:
(1) Introduce and waive the first reading of the attached ordinance adopting and amending the
referenced codes and direct the City Attorney to read the title of the codes to be adopted;
(2) Introduce the attached resolution making findings regarding proposed amendments to the
referenced codes;
(3) Call a public hearing for December 4, 2013 to consider adoption of the attached
ordinance and resolution; and
(4) Direct staff to publish notice of the proposed ordinance adoption in accordance with the
special requirements for adopting codes by reference.
REPORT SUMMARY:
The attached ordinance and resolution will amend California's various uniform building codes as
needed to reflect conditions in Saratoga. The State periodically updates its building codes, and with each
update, the City updates its own code accordingly. The last update was in July 2013, which goes into
effect statewide January 1, 2014. The modifications proposed in the attached ordinance were developed
by the Building Official in consultation with other Building Officials in the area. The proposed
modifications are consistent with those adopted by other jurisdictions in the area. The proposed
modifications to the Fire Code were developed by the Fire Marshal and Fire Chief in consultation with
other fire officials in the region. The proposed modifications are consistent with those adopted by the
Saratoga Fire Protection District, Santa Clara County, and some other cities in the area. Other cities have
adopted variations on the proposed modifications as discussed in the staff report. The City must make
findings regarding its modifications to the uniform codes and those findings are included in the resolution
that would be adopted concurrently with the code amendments.
The law regarding adoption of Uniform Codes requires that a public hearing be held at the time of
the second reading instead of introduction. Accordingly, the recommended actions above call for setting a
public hearing to be held at the meeting of December 4, 2013.
54
BACKGROUND:
The construction of residential, commercial, and various other structures in California is regulated
by Title 24 of the California Code of Regulations, also known as the California Building Standards Code
( "CBSC "). The CSBC is enforced by local governments through the building permit process. All
construction in the State must comply with the CSBC unless the city or county in which the construction
occurs has adopted amendments to the CSBC. Amendments are allowed only to address local climatic,
geological, or topographical conditions based on specific findings. On January 1, 2014, the 2013 edition
of the Building Codes will go into effect in Saratoga and throughout the State. The attached ordinance
makes key provisions of the CSBC a part of the Saratoga Code and amends the CSBC as needed to reflect
local conditions in Saratoga.
The CBSC is compiled and published by the California Building Standards Commission. The
CBSC compiles a number of specific codes Cities must enforce the CBSC Building Code, Residential
Building Code, Plumbing Code, Fire Code, Mechanical Code, Energy Code, and Electrical Code even
where the local City Code has not been revised to reflect the requirements of those codes. To avoid
confusion, the Saratoga City Code adopts these portions of the CBSC by reference. In addition, the City of
Saratoga has traditionally adopted the CBSC Fire Code by reference. (The Building, Residential Building,
Plumbing, Mechanical, Energy, Electrical, Green Building Standards, and Fire Codes are referred to
collectively in this staff report as the "Building Codes. ")
The Building Official has reviewed the 2013 California Building Standards Code and
recommends that:
1. The City adopt the 2013 California Building, Residential Building, Plumbing, Mechanical,
Green Building Standards, Energy, and Electrical codes by reference;
2. The City adopt certain appendices to the California Building, Plumbing,
Mechanical, and Fire Codes (these take effect only if adopted by the City);
The City adopt various modifications to the 2013 California Building Standards Code that
are reasonably necessary because of local climatic, geological, and topographical
conditions;
4. The City adopts the 2013 California Fire Code by reference and make amendments to the code
recommended by the Fire Chief and Fire Marshal as being reasonably necessary because of
local climatic, geological, and topographical conditions.
The attached ordinance (Attachment 3) would implement these recommendations. The attached resolution
(Attachment 2) describes the modifications to the Building Codes that are proposed in the ordinance and
sets forth reasons why the amendments are reasonably necessary because of local climatic, geological, or
topographical conditions.
SUMMARY OF ORDINANCE AND RESOLUTION:
The attached ordinance amends Chapter 16 ( "Building Regulations ") of the Saratoga City Code.
Section 1 of the ordinance explains that the State of California has adopted the Building Codes and
explains the process, consistent with the State's statutory requirements, by which the City will adopt and
modify the Building Codes.
2
55
Section 2 of the ordinance adopts and modifies the 2013 editions of the Building Codes.
The ordinance reflects all these adoptions and modifications as they will appear in the Saratoga City Code.
The specific provisions adopted and modified by the ordinance are summarized below and in more
detail in the table presented as Attachment 1 to this Staff Report.
2013 California Building Code -- The 2013 California Building Code and Appendix I are adopted and
modified in Article 16 -15 of the Saratoga City Code. The modifications made to the 2013 California
Building Code in Article 16 -15 (`Building Code ") are detailed in Part 1 of Attachment 1.
2013 California Residential Building Code -- The 2013 California Residential Building Code is adopted
and modified in Article 16 -18 of the Saratoga City Code. The modifications made to the 2013 California
Residential Building Code in Article 16 -18 ( "Residential Building Code ") are detailed in Part 4 of
Attachment 1.
2013 California Fire Code -- The 2013 California Fire Code and Appendices B, C, and J are adopted and
modified in Article 16 -20 of the Saratoga City Code. The modifications made to the 2013 California Fire
Code in Article 16 -20 ( "Fire Code ") are detailed in Part 5 of Attachment 1.
2013 CA Plumbing Code -- The 2013 California Plumbing Code and Appendices are adopted in Article
16 -25 of the Saratoga City Code. No modifications are proposed to the Plumbing Code or its appendices.
2013 CA Mechanical Code -- The 2013 California Mechanical Code and all its appendices are adopted in
Article 16 -30 of the Saratoga City Code. No modifications are proposed to the Mechanical Code or its
appendices.
2013 CA Electrical Code -- The 2013 California Electrical Code is adopted in Article 16 -35 of the Saratoga
City Code. The 2013 California Electrical Code replaces former Article 16 -35 as the City's Electrical
Code. No modifications are proposed to Electrical Code.
2013 CA Green Building Standards Code -- The 2013 California Green Building Standards Code is
adopted in Article 1649 of the Saratoga City Code. The 2013 California Green Building Standards Code
does not replace or preempt the green building requirements that are already a part of the municipal code
of Article 16 -47, but instead act as additional requirements to those already present in the code. No
modifications are proposed to the Green Building Standards Code.
2013 CA Energy Code —The California Energy Code is adopted in Article 16 -51 of the Saratoga City
Code. This is a new section to the City Code. The California Energy Code was not previously adopted
by the City.
Early Warning Alarm System – This ordinance would amend the City's early warning alarm system
requirement to allow the installation of alternative systems that perform the early warning notification
function as well or better than the adopted standards. Staff is working with the fire districts to develop
a cooperative agreement for implementation of this change.
Miscellaneous Regulations – This ordinance would delete two sections of the "Miscellaneous
Regulations" part of the Building Regulations. These sections, concerning swimming pool fencing
and water conservation devices are now addressed by the Building Standards Code. The deletion is
proposed to avoid conflicts between City requirements and the standard code.
3
56
SPECIAL NOTICE REQUIREMENTS
Because the ordinance would adopt the various codes by reference, section 50022.6 of the
Government Code requires that the title of the adopting ordinance, the titles of the codes that are adopted
by reference directly by the ordinance, and the titles of the codes that are adopted by reference indirectly by
the ordinance must be read during the introduction of the ordinance. (Gov. Code sec. 50022.3.) The titles
of the codes that are adopted by reference indirectly by the attached ordinance are as follows:
• the 2013 California Building Code (California Code of Regulations, Title 24, Part 2, Volumes 1
and 2, based upon the 2012 International Building Code as published by the International Code
Council);
• the 2013 California Residential Building Code (California Code of Regulations, Title 24, Part 2.5,
based upon the 2012 International Residential Code as published by the International Code
Council);
• the 2013 California Fire Code (California Code of Regulations, Title 24, Part 9, based on the 2012
International Fire Code as published by the International Code Council);
• the 2013 California Plumbing Code (California Code of Regulations, Title 24, Part 5, based on the
American National Standard 2012 Uniform Plumbing Code);
• the 2013 California Mechanical Code (California Code of Regulations, Title 24, Part 4, based on
the American National Standard 2012 Uniform Mechanical Code);
• the 2013 California Electrical Code (California Code of Regulations, Title 24, Part 3, based on the
2011 National Electrical Code as published by the National Fire Protection Association);
• the 2013 California Green Building Standards Code (California Code of Regulations, Title 24,
Part 11); and
• the 2013 California Energy Code (California Code of Regulations, Title 24, Part 6).
The City Council must also schedule a public hearing on the ordinance. Prior to holding the
hearing, a notice stating the hearing time and place must be published once a week for two successive
weeks in a newspaper of general circulation in or nearest to the City. The notice must state that copies of
the codes being considered for adoption are on file with the City Clerk and open to public inspection.
ALTERNATIVES
The Council could elect not to introduce the ordinance. This would leave the City's building code
inconsistent with State law and inconsistent with the City's enforcement obligations and would create
confusion for persons building in the City of Saratoga.
The Council could elect not to adopt the resolution. This would preclude the City from amending
the 2013 California Building Standards Code.
The City Council may choose not to adopt the 2013 Fire Code. Pursuant to Government Code
4
57
Section 13869, the City may instead ratify ordinances passed by the Fire Districts (and transmitted to the
City) and send a copy of the City's findings to the Department of Housing and Community Development.
This procedure would result in the adoption and modification of the Fire Code by Fire Districts. It will
continue to be the responsibility of the Fire Districts to enforce the Fire Code in the City.
Regardless of how the City adopts the 2013 Fire Code, the City Council may also choose to modify
the fire sprinkler provisions in the Fire Code. Section 903.2 requires that an automatic sprinkler system be
installed throughout all existing buildings when modifications are made that increase the gross floor area to
more than 3,600 square feet. There is an exception for one -time additions to existing buildings made after
January 1, 2013, which do not exceed 1,000 square feet in building area.
FISCAL IMPACTS: No significant fiscal impacts.
ADVERTISING, NOTICING, AND PUBLIC CONTACT: Notice of this meeting. Notice for
ordinance adoption will include notices advertising the adoption of the Building Codes in the Saratoga
News on December 1 and December 8. A copy of the agenda packet is also made available at the Saratoga
Branch Library each Monday in advance of the Council meeting, and residents may subscribe to the agenda
on -line by opting in at www.saratoga.ca.us.
ATTACHMENTS:
Attachment 1 — Table summarizing effect of proposed ordinance
Attachment 2 — Resolution
Attachment 3 — Ordinance
5
M2
ATTACHMENT 1
PART 1: AMENDMENTS TO THE 2013 BUILDING CODE
This table summarizes proposed modifications to the 2013 Building Code. The first
column shows where in the attached ordinance (which will become the 2013 Saratoga
Building Code) the modification is adopted. The second column references the section of
the 2013 California Building Code that is modified. The third column explains the
modification that is made. Minor changes or changes in organization are not included in
the table. Additional explanation of the facts and circumstances requiring the change is
included in the Resolution describing the need for the findings; the Resolution is
Attachment 2 to this staff report.
2013 Saratoga
Amended
Explanation
Building Code
Sections of
the 2013 CA
Building
Code
16- 15.010
Not
Adopts the 2013 CA Building Code.
Applicable
16- 15.020
Not
Specifies that all sections of Title 24 are enforceable
Applicable
in the City of Saratoga, as modified by this
ordinance.
16- 15.025 (a)
107.5
Amends the 2013 CA Building Code section
regarding retention of plans.
16.15- 030(a)
105.5
Amends the 2013 CA Building Code section
regarding expiration of permits.
16.15- 040(a)
109.2.1
Adds a new subsection to the 2013 CA Building
Code to make it clear the city can prescribe
reasonable fees to defray the cost of regulation.
Adds provisions for permit, investigation, plan
review, and other additional fees.
16.15- 045(b)
1505.1.4.1
10% to 50% which is in line with the 2013 CBC
and surrounding jurisdictions.
16.15- 045(a)
1505.1.3
Changes the area of roof replacement that would
rigger installation of a fire- retardant roof from
10% to 50% which is in line with the 2013 CBC
and surrounding ' urisdictions.
2
59
16- 15.050(a)
707A.8
Amends the 2013 CA Building Code regarding
Building Code
Sections of
exterior covering.
16- 15.055(a)
710A.3.2
Deletes Section 710A.3.1 -.2 of the 2013 CA Building
Building
Code regarding accessory structures
16- 15.055(b)
710A.4
Amends the 2013 CA Building Code regarding
16- 18.010
Not
accessory structures
16- 15.060
903.2
Amends code to reflect the amendments of the
16- 18.020
Not
fire code
PART 2: AMENDMENTS TO THE 2013 RESIDENTIAL BUILDING CODE
This table summarizes proposed modifications to the 2013 California Residential
Building Code. The first column shows where in the attached ordinance (which will
become the 2013 Saratoga Building Code) the modification is adopted. The second
column references the section of the 2013 California Residential Building Code that is
modified. The third column explains the modification that is made. Minor changes or
changes in organization are not included in the table. Additional explanation of the facts
and circumstances requiring the change is included in the Resolution describing the need
for the findings; the Resolution is Attachment 2 to this staff report.
2013 Saratoga
Amended
Explanation
Building Code
Sections of
the 2013 CA
Building
Code
16- 18.010
Not
Adopts the 2013 CA Building Code.
Applicable
16- 18.020
Not
Specifies that all sections of Title 24 are enforceable
Applicable
in the City of Saratoga, as modified by this
ordinance.
16- 18.025(a)
R313.1
Amends the 2013 CA Residential Building Codes
provisions for townhouse automatic fire sprinkler
systems
16- 18.025(b)
R313.2
Amends the 2013 CA Residential Building Codes
provisions for one and two family dwellings
automatic fire sprinkler systems
16- 18.030(a)
R327.7.9
Amends the 2013 CA Residential Building Code
regarding the underside of appendages
16- 18.030(b)
R327.10.3.2
Deletes Section R327.10.3.2 of the Residential
Building Code regarding accessory structures
16- 18.030(c)
R327.10.4
Amends the 2013 CA Residential Building Code
regarding accessory structures
II
.c
16- 18.035(a)
R403.1.3
Amends the 2013 CA Residential Building Code
regarding plain concrete.
16- 18.040(a)
R602.10.4and
Amends the 2013 CA Residential Building Code
Table
regarding Seismic Design Categories D0, D 1, and
R602.10.3(3)
D2
16- 18.045(a)
R902.1.4.
Amends the 2013 CA
Residential Building Code to retain the Saratoga
61
62
Code's provisions for roof coverings.
16- 18.045(b)
R902.1.3
Amends the 2013 CA Residential Building Code
regarding roof coverings.
62
PART 3: AMENDMENTS TO THE 2013 CALIFORNIA FIRE
ODE
The following is a summary of the major modifications to the 2013 Fire Code
proposed by the Fire Chiefs Association based on materials provided by the
Association.
16- 20.010 Adoption of the California Fire Code and International Fire
Code.
16- 20.015 Enforcement of Title 24 of the California Code of
Regulations.
16- 20.020 Fire Department and Chief.
16- 20.050 Amendments to Chapter 1, Division II of the Fire
Code; Administration.
16- 20.060 Amendments to Chapter 2 of the Fire Code; Definitions
16- 20.070 Amendments to Chapter 3 of the Fire Code; General
precautions against fire.
16- 20.080 Amendments to Chapter 4 of the Fire Code; Emergency planning
and preparedness.
16- 20.090 Amendments to Chapter 5 of the Fire Code; Fire service
features.
16- 20.100 Amendments to Chapter 6 of the Fire Code; Building services
and systems.
16- 20.110 Amendments to Chapter 8 of the Fire Code; Interior finish,
decorative materials and furnishings.
16- 20.120 Amendments to Chapter 9 of the Fire Code; Fire protection
systems.
16- 20.130 Amendments to Chapter 28 of the Fire Code; Lumberyards and
woodworking facilities.
16- 20.140 Amendments to Chapter 33 of the Fire Code; Fire safety during
construction and demolition.
16- 20.150 Amendments to Appendix Chapter 49 of the Fire Code;
Requirements for Wildland -Urban interface fire areas.
63
16- 20.160 Amendments to Chapter 50 of the Fire Code; Hazardous
materials— General provisions.
16- 20.170 Amendments to Chapter 56 of the Fire Code; Explosives
and fireworks.
16- 20.180 Amendments to Chapter 57 of the Fire Code; Flammable
and combustible liquids.
RESOLUTION NO.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SARATOGA
MAKING FINDINGS OF FACT REGARDING THE NEED FOR THE MODIFICATIONS TO
THE PROVISIONS OF THE 2013 CALIFORNIA BUILDING STANDARDS CODE MADE IN
THE SARATOGA CITY CODE
WHEREAS, California Health and Safety Code Section 18938 makes certain provisions
published in the California Building Standards Code pursuant to Health and Safety Code Section
17922 applicable to all occupancies throughout the state and effective one hundred eighty days
after publication by the California Building Standards Commission ( "Commission "), or at a later
date established by the Commission; and
WHEREAS, Health and Safety Code Section 17958 permits cities to amend the
requirements of the California Building Standards Code in accordance with Health and Safety Code
Sections 17958.5 and 17958.7; and
WHEREAS, Health and Safety Code Section 17958.5 permits cities in adopting provisions
of the California Building Standards Code to make such changes in such provisions as the city
determines, pursuant to Health and Safety Code Section 1795 8.7, are reasonably necessary because
of local climatic, geological, or topographical conditions; and
WHEREAS, Health and Safety Code Section 17958.7 requires that a city, before making
changes pursuant to Health and Safety Code Section 17958.5, must make an express finding that
such changes are reasonably necessary because of local climatic, geological, or topographical
conditions; and
WHEREAS, under Health and Safety Code Section 17958.7, changes pursuant to Health
and Safety Code Section 17958.5 may not become effective until the required findings and the
changes have been filed with the California Building Standards Commission; and
WHEREAS, Government Code Section 50022.2 permits a city to enact ordinances that
adopt codes or statutes, including codes of the State of California, by reference; and
WHEREAS, the City Council of the City of Saratoga ( "City Council ") intends to adopt an
ordinance adopting by reference certain provisions of the California Building Standards Code and
making changes to certain of those provisions pursuant to Health and Safety Code Section 17958.5
( "Building Regulations Adoption Ordinance "); and
WHEREAS, the City Council has reviewed Attachment 1, which sets forth the reasons for
the proposed changes to the California Building Standards Code contained in the Building
Regulations Adoption Ordinance.
NOW, THEREFORE, BE IT RESOLVED that the City Council does hereby declare
and find that the changes to the provisions of the California Building Standards Code set forth in
the Building Regulations Adoption Ordinance are reasonably necessary because of local climatic,
geological, or topographical conditions set forth in Attachment 1 in accordance with Health and
Safety Code Section 17958.7; and
BE IT FURTHER RESOLVED that a copy of this Resolution, including Attachment 1,
shall be filed with the California Building Standards Commission in accordance with Health and
Safety Code Section 17958.7.
PASSED AND ADOPTED by the City Council of the City of Saratoga at a regular meeting of the
Saratoga City Council held on the 4th day of December 2013 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
ATTEST:
DATE:
Crystal Bothelio, City Clerk
, Mayor
ATTACHMENT 1
FINDINGS REGARDING THE NEED FOR AMENDMENTS TO
PROVISIONS IN THE 2013 CALIFORNIA RESIDENTIAL BUILDING CODE
TO BE ADOPTED BY REFERENCE IN THE CITY CODE OF THE CITYOF
SARATOGA
The City of Saratoga makes the following findings regarding the need for amending the
2013 California Residential Building Code:
FINDING 1: CLIMATIC CONDITIONS: The City of Saratoga experiences low
humidity, high winds, and warm temperatures during the summer months creating conditions that
are particularly conducive to the ignition and spread of grass, brush, and structure fires.
FINDING 2: TOPOGRAPHICAL CONDITIONS: The remoteness and steepness of
hillside areas in the City along with long, narrow roadways significantly impact the ability of
emergency responders to extinguish or control wildland or structure fires.
The landscape of Saratoga also includes steep slopes susceptible to erosion, especially
during the rainy season. Areas of critically expansive soil and other unstable soil conditions
create a need for soil retention and the diversion or increased flow of surface waters, particularly
on steep slopes.
FINDING 3: SEISMIC CONDITIONS: The City of Saratoga's dense population is
located in an area of high seismic activity, as indicated by the United States Geological Survey
and the California Division of Mines and Geology. Recent earthquake activities, including the
1989 Loma Prieta earthquake, have indicated that the lack of adequate design and detailing
endangered building occupants and the occupants of nearby structures. The City's adjacency to
active earthquake faults also means that building work must be completed in a timely fashion to
minimize the danger to the public health, safety, and welfare.
The table below describes the City of Saratoga's amendments to specific provisions of the
2013 California Residential Building Code and states which of the findings above and other
conditions make the amendment reasonably necessary.
67
Amended
Annlicable
Explanation
Findings
Sections of
Section of
the 2013 CA
Saratoga
Residential
Building Code
Building
Ordinance
Code
R313.1
16- 18.025(a)
Amends the 2013 CA
Finding Nos. 1 and 2. In order to
Residential Building
minimize the risks to persons and
Codes provisions for
property due to potential response
townhouse automatic
delays and compromised fire
fire sprinkler systems
suppression capabilities, mitigation
measures such as automatic sprinkler
systems are necessary. The ability of
automatic sprinklers to get water on
a fire early also reduces the fire flow
demand and the need for multiple
hydrants.
R313.2
16- 18.025(b)
Amends the 2013 CA
Findings Nos. 1 and 2. In order to
Residential Building
minimize the risks to persons and
Codes provisions for
property due to potential response
one and two family
delays and compromised fire
dwellings automatic
suppression capabilities, mitigation
fire sprinkler systems
measures such as automatic sprinkler
systems are necessary. The ability of
automatic sprinklers to get water on
a fire early also reduces the fire flow
demand and the need for multiple
hydrants.
R327.7.9
16- 18.030(a)
Amends the 2013 CA
Finding No. 1. The increased risk of
Residential Building
fire in the City of Saratoga makes it
Code regarding the
necessary to amend this section to
underside of
make it mandatory.
appendages
R327.10.3.2
16- 18.030(b)
Deletes Section
This section is unnecessary, as the
R327.10.3.2 of the
requirements are already specified in
Residential Building
CBSC 701.A.3.
Code regarding
accessory structures
R327.10.4
16- 18.030(c)
Amends the 2013 CA
Finding No. 1. The increased risk of
Residential Building
fire in the City of Saratoga makes it
Code regarding
necessary to amend this section to
accessory structures
make it mandatory.
.:
R403.1.3
16- 18.035(a)
Amends the 2013
Finding No. 3. This proposed
and Table
CA Residential
amendment to the CRC is made to
Building Code
be consistent with Tri Chapter
regarding plain
Uniform Code Committee
concrete.
amendment 3 that modifies the plain
concrete provisions in CBC Section
1908.1,8 and American Concrete
Institute 318 Section
22.10.1.
This proposed amendment addresses
the problem of poor performance of
plain or under - reinforced concrete
R902.1.4.1
16- 18.045(a)
A new subsection has
footings during a seismic event. This
been added to the
amendment reflects the
2013 CA Residential
recommendations by the Structural
Building Code to
Engineers Association of Southern
retain the Saratoga
California (SEAOSC) and the Los
Code's provisions for
Angeles City Joint Task Force that
roof coverings.
investigated the poor performance of
plain and under - reinforced concrete
footings observed in 1994
Northridge earthquake.
R602.10.2.1
16- 18.040(a)
Amends the 2013 CA
Finding No. 3. The proposed
and Table
Residential Building
amendment addresses the problem of
R602.10.1.2(2)
Code regarding
poor performance of gypsum
Seismic Design
wallboard and Portland cement
Categories Do, DI,
plaster as wall bracing materials in
and D2
high seismic areas. This amendment
reflects the recommendations by the
Structural Engineers Association of
Southern California (SEAOSC) and
the Los Angeles City Joint Task
Force that investigated the poor
performance of these bracing
materials that were observed in 1994
Northridge earthquake.
R902.1.4.1
16- 18.045(a)
A new subsection has
Finding Nos. 1 and 2. In order to
been added to the
minimize the risks to persons and
2013 CA Residential
property due to potential response
Building Code to
delays and compromised fire
retain the Saratoga
suppression capabilities, mitigation
Code's provisions for
measures such as the installation of
roof coverings.
fire- retardant Class A roofing are
necessary.
.•
R902.1.3
16- 18.045(b)
Amends the 2013 CA
Finding Nos. 1 and 2. In order to
Residential Building
minimize the risks to persons and
Code to regarding
property due to potential response
roof coverings.
delays and compromised fire
suppression capabilities, mitigation
measures such as the installation of
fire- retardant Class A roofing are
necessary.
70
FINDINGS REGARDING THE NEED FOR AMENDMENTS TO
PROVISIONS IN THE 2013 CALIFORNIA BUILDING CODE
TO BE ADOPTED BY REFERENCE IN THE CITY CODE OF THE CITY OF
SARATOGA
The City of Saratoga makes the following findings regarding the need for amending the
2013 California Building Code:
FINDING 1: CLIMATIC CONDITIONS: The City of Saratoga experiences low
humidity, high winds, and warm temperatures during the summer months creating conditions are
particularly conducive to the ignition and spread of grass, brush, and structure fires.
FINDING 2: TOPOGRAPHICAL CONDITIONS: The remoteness and steepness of
hillside areas in the City along with long, narrow roadways significantly impact the ability of
emergency responders to extinguish or control wildland or structure fires.
The landscape of Saratoga also includes steep slopes susceptible to erosion, especially
during the rainy season. Areas of critically expansive soil and other unstable soil conditions
create a need for soil retention and the diversion or increased flow of surface waters, particularly
on steep slopes.
FINDING 3: SEISMIC CONDITIONS: The City of Saratoga's dense population is
located in an area of high seismic activity, as indicated by the United States Geological Survey
and the California Division of Mines and Geology. Recent earthquake activities, including the
1989 Loma Prieta earthquake, have indicated that the lack of adequate design and detailing
endangered building occupants and the occupants of nearby structures. The City's adjacency to
active earthquake faults also means that building work must be completed in a timely fashion to
minimize the danger to the public health, safety, and welfare.
The table below describes the City of Saratoga's amendments to specific provisions of the
2013 California Building Code and states which of the findings above and other conditions make
the amendment reasonably necessary.
Amended
Sections of
the 2013 CA
Building
Applicable
Section of
Appendix A to
Explanation
Findings
Ordinance
Code
107.5
16- 15.025 (a)
Amends the 2013 CA
Finding No. 3. The City of Saratoga
Building Code
is adjacent to active earthquake faults
section regarding
capable of producing substantial
retention of plans.
seismic events. It is necessary for one
set of plans to be retained on the work
site at all times so that detailed
inspections to ensure compliance with
seismic standards can be carried out.
This provision is identical to the
provisions of the 2010 Saratoga
Building Code, so no new findings
are necessary.
71
105.5
16.15- 030(a)
Amends the 2013
Finding No. 3. Given the City of
CA Building Code
Saratoga's
section regarding
adjacency to active earthquake faults
expiration of permits.
capable of producing substantial
seismic events, building work must
be completed in a timely fashion to
minimize the danger to the public
health, safety, and welfare. This
provision is identical to the
provisions of the 2010 Saratoga
Building Code, so no new findings
109.2.1
16.15- 040(a)
Adds a new
The City of Saratoga may prescribe
subsection to the
fees to defray the cost of enforcement
2013 CA Building
of rules and regulations promulgated
Code to make it clear
by the Department of Housing and
the city can prescribe
Community Development under the
reasonable fees to
terms of Sec. 109.2 of the 2013 CA
defray the cost of
Building Code. These fees will be set
regulation. Adds
by the City Council of Saratoga to
provisions for permit,
ensure they are reasonably necessary
investigation, plan
given the cost of regulation to the
review, and other
City. This provision is identical to
additional fees.
the provisions of the 2010 Saratoga
Building Code, so no new findings
are necessary.
1505.1.4.1
16.15- 045(b)
Amends the 2013
Finding Nos. 1 and 2. In order to
CA Building Code
minimize the risks to persons and
to retain the
property due to potential response
Saratoga Code's
delays and compromised fire
provisions for roof
suppression capabilities, mitigation
coverings.
measures such as the installation of
fire- retardant Class A roofing are
necessary.
1505.1.3
16.15- 045(a)
Amends the 2013 CA
Finding Nos. 1 and 2. In order to
Building Code
minimize the risks to persons and
section regarding roof
property due to potential response
coverings.
delays and compromised fire
suppression capabilities, mitigation
measures such as the installation of
fire- retardant Class A roofing are
necessary.
707A.8
16- 15.050(a)
Amends the 2013 CA
Finding No. 1. The increased risk of
Building Code
fire in the City of Saratoga makes it
regarding exterior
necessary to amend this section to
covering.
make it mandatory.
71 OA. 3.2
16- 15.055(a)
Deletes Section
This section is unnecessary, as the
710A.3.2 of the 2013
requirements are already specified in
CA Building Code
CBSC 701.A.3.
regarding accessory
structures
72
710A.4
16- 15.055(b)
Amends the 2013 CA
Finding No. 1. The increased risk of
Building Code
fire in the City of Saratoga makes it
regarding accessory
necessary to amend this section to
structures
make it mandatory.
903.2
16- 15.060(a)
amends the building
Amendment to be consistent with
code regarding fire
Fire District amendments
sprinklers.
73
FINDINGS REGARDING THE NEED FOR AMENDMENTS TO
PROVISIONS IN THE 2013 CALIFORNIA FIRE CODE
TO BE ADOPTED BY REFERENCE IN THE CITY CODE OF THE CITYOF
SARATOGA
The City of Saratoga makes the following findings regarding the need to amend the 2013
California Fire Code:
Finding No. 1 — Climatic Conditions: The City of Saratoga experiences low humidity,
high winds, and warm temperatures during the summer months creating conditions which are
particularly conducive to the ignition and spread of grass, brush, and structure fires.
Finding No. 2 — Topogrgphical Conditions: The remoteness and steepness of hillside
areas in the City along with long, narrow roadways significantly impact the ability of emergency
responders to extinguish or control wildland or structure fires.
Finding No. 3 — Seismic Conditions: The City of Saratoga is situated adjacent to active
earthquake faults capable of producing substantial seismic events. Should a significant seismic
event occur, uncontrolled hazardous materials releases and fires could pose the greatest threat to
the largest number of people. Since the City is divided by a freeway and highway, a major
earthquake would significantly impact the ability of fire crews to respond to emergencies should
one or more roadways be blocked or damaged due to bridge collapse or debris from falling
structures. Additionally, fire suppression capabilities will be severely limited should the water
system be extensively damaged during the seismic event.
Therefore, in order to minimize the risks to persons and property due to potential
response delays and compromised fire suppression capabilities, mitigation measures are
necessary such as but not limited to; automatic fire suppression systems, controls for hazardous
materials, safety provisions in buildings for firefighters and additional fire hydrants.
Additions and deletions to the 2013 California Fire Code are hereby determined to be reasonably
necessary based on the above findings and apply to following amended, added, or deleted
sections:
105.1.4 — Construction Permit Fees (added)
105.1.5 — Operational Permit Fees (added)
105.6.8 — Compressed Gases (amended)
105.6. 10 — Cryogenic Fluids (amended)
105.6.48 — Day Care Facility (added)
105.6.49 — Institutional (added)
106.5 — Final Inspection (added)
109.3 — Violation Penalties (amended)
311.5 — Placards (deleted)
311.5.1 — Placard Location (deleted)
311.5.2 — Placard Size and Color (deleted)
311.5.3 — Placard Date (deleted)
311.5.4 — Placard Symbols (deleted)
311.5.5 — Informational Use (deleted)
316.6 — Roof Guardrails at Interior Courts (added)
404.2 — Where Required (amended)
404.3.1 — Fire Evacuation Plans (amended)
74
Table 405.2 — Fire Evacuation Drill Frequency and Participation (amended)
408.2.2 — Announcements (deleted)
408.3.1 — First Emergency Evacuation Drill (deleted)
408.3.2 — Emergency Evacuation Drill Deferred (deleted)
408.3.3 — Time of Day (deleted)
408.3.4 — Assembly Points (deleted)
408.5.1 — Fire Safety and Evacuation Plans (deleted)
408.5.2 — Staff Training (deleted)
408.5.3 — Resident Training (deleted)
408.5.4 — Drill Frequency (deleted)
408.5.5 — Resident Participation (deleted)
408.6 — Group I -2 Occupancies (deleted)
408.6.1 — Evacuation Not Required (deleted)
408.6.2 — Coded Alarm Signal (deleted)
408.7 — Group I -3 Occupancies (deleted)
408.7.1 — Employee Training (deleted)
408.7.2 — Staffing (deleted)
408.7.3 — Notification (deleted)
408.7.4 — Keys (deleted)
408.8 — Group R -1 Occupancies (deleted)
408.8.1 — Evacuation Diagrams (deleted)
408.8.2 — Emergency Duties (deleted)
408.8.3 — Fire Safety and Evacuation Instructions (deleted)
408.9 — Group R -2 Occupancies (amended)
408.9.4 — First Emergency Evacuation Drill (added)
408.9.5 — Time of Day (added)
408.11.1.2 — Revisions (amended)
503.1 — Where Required (amended)
503.1.1 — Buildings and Facilities (amended)
503.2.1 — Dimensions (amended)
504.4 — Access Control Devices (added)
510.1 — Emergency Responder Radio Coverage in Buildings (amended)
510.1.1 — Obstruction by new buildings (added)
605.11 — Immersion Heaters (added)
608.6.4 — Failure of Ventilation System (added)
806. 1.1 — Display Inside Buildings (amended)
903.2 — Where Required (amended)
903.2.19 — Group U. Garage Sprinklers (added)
903.3.1.1— NFPA 13 Sprinkler Systems (amended)
903.3.1.2 — NFPA 13R Sprinkler Systems (amended)
903.3.1.3 — NFPA 13D Sprinkler Systems (amended)
912.2 — Location (amended)
1404.8 — Fire Walls (added)
1411.1 — Stairways Requires (amended)
1411. 1.1 — Required Means of Egress (added)
1802.1 — Definitions (amended)
— Fire Protection Water Supply System (added)
1908.11 — Fire Protection Water Supply System (added)
— Fire Extinguishing Systems for Workstations Dispensing, Handling or Using
Hazardous Materials (added)
— Scope (amended)
75
— Explosives (added)
— Fireworks (added)
— Rocketry (added)
— Small Arms Ammunition- General (added)
— Packages (added)
— Repackaging (added)
— Damaged Packages (added)
— Storage in Group R Occupancies (added)
— Smokeless Propellants (added)
— Black Powder (added)
— Small Arms Primers (added)
— Display and Storage in Group M Occupancies (added)
— Display (added)
— Smokeless Propellant (added)
3301.5.3.1.2 — Black Powder (added)
3301.5.3.1.3 — Small Arms Primer
(added)
— Storage (added)
— Storage of Smokeless Propellant (added)
3301.5.3.2.2 — Black Powder (added)
3301.5.3.2.3 — Small Arms Primers (added)
3404.2.7.5.8 — Overfill Prevention (amended)
3404.2.7.5.9 — Automatic Filling of Tanks (added)
3404.2.9.6.1 — Storage of Flammable or Combustible Liquids (amended)
3804.2 — Storage of Liquefied Petroleum Gas (amended)
3506.2 — Storage of Stationary tanks of Flammable Cryogenic Fluids (amended)
4902.1 — General (amended)
— Application (amended)
— General (amended)
— Corrective Actions (added)
— General (added)
— Content (added)
— Cost (added)
— Plan Retention (added)
4909 — Access (added)
— General (added)
— Driveways (added)
4910 — Water Supply
(added)
— General (added)
— Clearance of Fuel (added)
— Standby Power (added)
4911 — General Requirements for Suppression and Control (added)
— Scope (added)
— Clearance of Brush or Vegetative Growth from Roadways (added)
— Access Restriction (added)
— Restricted Entry to Public Lands (added)
— Use of Fire Roads and Defensible Space (added)
— Use of Motorcycles, Motor Scooters, Ultra -Light Aircraft and Motor Vehicles
(added)
— Tampering with Locks, Barricades, Signs and Address Markers (added)
76
4912 — Ignition Source Control (added)
— General (added)
— Clearance from Ignition Sources (added)
— Smoking (added)
— Equipment and Devices Generating Heat, Sparks or Open Flames (added)
— Fireworks (added) 4913
— Outdoor Fires (added)
— General (added)
— Permits (added)
— Restrictions (added)
— Outdoor Fireplaces, Permanent Barbecues and Grills (added)
4914 — Liquefied Petroleum Gas Installations (added)
— Vegetation Clearance around Tanks /Containers (added)
4915 — Storage of Firewood and Combustible Materials (added)
— General (added)
— Storage for Off -Site Use (added)
4916 — Dumping (added)
— Waste Material (added)
— Ashes and Coals (added)
4917 — Protection of Pumps and Water Storage Facilities (added)
4917.1 — Clearance of Flammable Vegetation (added)
77
FINDINGS REGARDING THE NEED FOR AMENDMENTS TO
PROVISIONS IN THE 2013 CALIFORNIA MECHANICAL CODE
TO BE ADOPTED BY REFERENCE IN THE CITY CODE OF THE CITYOF
SARATOGA
No findings are necessary because the 2013 California Mechanical Code is being adopted
without modification.
W
FINDINGS REGARDING THE NEED FOR AMENDMENTS TO
PROVISIONS IN THE 2013 CALIFORNIA ELECTRICAL CODE
TO BE ADOPTED BY REFERENCE IN THE CITY CODE OF THE CITYOF
SARATOGA
No findings are necessary because the 2013 California Electrical Code is being adopted without
modification.
79
FINDINGS REGARDING THE NEED FOR AMENDMENTS TO
PROVISIONS IN THE 2013 CALIFORNIA PLUMBING CODE
TO BE ADOPTED BY REFERENCE IN THE CITY CODE OF THE CITYOF
SARATOGA
No findings are necessary because the 2013 California Plumbing Code is being adopted without
modification.
:c
FINDINGS REGARDING THE NEED FOR AMENDMENTS TO
PROVISIONS IN THE 2013 CALIFORNIA GREEN BUILDING STANDARDS
CODE TO BE ADOPTED BY REFERENCE IN THE CITY CODE OF THE CITY OF
SARATOGA
No findings are necessary because the 2013 California Green Building Standards Code is being
adopted without modification.
m
FINDINGS REGARDING THE NEED FOR AMENDMENTS TO
PROVISIONS IN THE 2013 CALIFORNIA ENERGY CODE TO BE ADOPTED BY
REFERENCE IN THE CITY CODE OF THE CITY OF SARATOGA
No findings are necessary because the 2013 California Energy Code is being adopted without
modification.
0
Ordinance No.
An Ordinance Adopting the 2013 California Building, Residential Building,
Electrical, Mechanical, Plumbing, Fire, Energy, and Green Building Standards Codes
with Modifications for Local Conditions and Making Certain Other Amendments to
Chapter 16 (Building Regulations) of the City Code
THE CITY COUNCIL OF THE CITY OF SARATOGA DOES ORDAIN AS
FOLLOWS:
Section 1. Findings.
The City Council finds and declares as follows:
A. The State of California has adopted the 2013 California Building Standards Code
(California Code of Regulations, Title 24, Part 2, Volumes 1 and 2, based upon the
2012 International Building Code as published by the International Code Council);
the 2013 California Residential Building Code (California Code of Regulations,
Title 24, Part 2.5, based upon the 2012 International Residential Code as
published by the International Code Council); the 2013 California Electrical Code
(California Code of Regulations, Title 24, Part 3, based on the 2011 National
Electrical Code as published by the National Fire Protection Association); the
2013 California Mechanical Code (California Code of Regulations, Title 24, Part
4, based on the American National Standard 2012 Uniform Mechanical Code); the
2013 California Plumbing Code (California Code of Regulations, Title 24, Part 5,
based on the American National Standard 2012 Uniform Plumbing Code); the 2013
California Energy code (California Code of Regulations, Title 24, Part 6); the 2013
California Fire Code (California Code of Regulations, Title 24, Part 9, based on
the 2012 International Fire Code as published by the International Code Council);
and the 2013 California Green Building Standards Code (California Code of
Regulations, Title 24, Part 11). These Codes shall hereinafter be referred to
collectively as the "Building Codes."
B. On November 20, 2013, pursuant to California Government Code Section
50022.3, the City Council of Saratoga conducted a first reading of the title of the
ordinance adopting the Building Codes and of the codes to be adopted thereby
and scheduled a public hearing on the adoption of the Building Codes, to be held
December 4, 2013.
C. On November 19, 2013, pursuant to California Government Code Section
50022.6, at least one copy of the primary codes certified as true copies by the
legislative clerk were filed with the legislative clerk for public inspection.
W
D. On November 20, 2013, pursuant to California Government Code Sections
50022.3 and 6066, a notice was published in a newspaper of general circulation
stating the time and place of the December 4, 2013, public hearing and including
a description the legislative body deemed sufficient to give notice of the purpose
and subject matter of said ordinance. The notice informed the public that copies
of the primary codes considered for adoption were on file with the clerk of the
legislative body and open for public inspection.
E. On November 27, 2013, pursuant to California Government Code Sections
50022.3 and 6066, a second notice identical to the first was filed in a newspaper
of general circulation.
F. On December 4, 2013, pursuant to California Government Code Section 50022.4, a
public hearing was held. Following public testimony and consideration, the City
Council of Saratoga found that adoption of the Building Codes was in the public
interest. Except as to the additions, deletions, and amendments hereinafter noted,
the Building Codes are hereby adopted and made a part hereof, the same as if fully
set forth in this Article, and shall be the Building Regulations of the City.
G. Additions, deletions, and amendments similar to those adopted in the City of
Saratoga's 2010 Building Regulations were and are deemed reasonably necessary
because of local climatic, geological, or topographical conditions pursuant to
Government Code Section 17958.5. Express findings that these modifications to
the Building Code were reasonably necessary were filed upon the adoption of the
City of Saratoga's 2010 Building Regulations with the California Building
Standards Commission in accordance with California Health and Safety Code
Section 17958.7 and are available as a public record.
H. The new additions, deletions, and amendments hereinafter noted are deemed
reasonably necessary because of local climatic, geological, or topographical
conditions pursuant to Government Code Section 17958.5. Express findings that
these modifications to the Building Code are reasonably necessary will be filed
with the California Building Standards Commission in accordance with California
Health and Safety Code Section 17958.7 before this ordinance takes effect.
I. While the ordinance codified in this Article is in force, a true copy of the Building
Codes shall be kept for public inspection in the office of the Building Official and
a reasonable supply of the Building Code shall be available for public purchase in
the office of the City Clerk in accordance with Government Code Section 50022.6.
2
Section 2. Adoption.
Article 16 -15 of the Saratoga City Code concerning the Building Code is hereby
deleted in its entirety and replaced with Article 16 -15 attached in Appendix A.
Article 16 -18 of the Saratoga City Code concerning the Residential Building Code
is hereby adopted as attached in Appendix A.
Article 16 -20 of the Saratoga City Code concerning the Fire Code is hereby deleted
in its entirety and replaced with Article 16 -20 attached in Appendix A.
Article 16 -25 of the Saratoga City Code concerning the Plumbing Code is hereby
deleted in its entirety and replaced with Article 16 -25 attached in Appendix A.
Article 16 -30 of the Saratoga City Code concerning the Mechanical Code is hereby
deleted in its entirety and replaced with Article 16 -30 attached in Appendix A.
Article 16 -35 of the Saratoga City Code concerning the Electrical Code is hereby
deleted in its entirety and replaced with Article 16 -35 attached in Appendix A.
Article 16 -49 of the Saratoga City Code concerning the Green Building Standards
Code is hereby adopted as shown in Article 16 -49 attached in Appendix A.
Article 16 -51 of the Saratoga City Code concerning the Energy Code is hereby adopted
as shown in Article 16 -51 attached in Appendix A.
Section 16- 60.030 of the Saratoga City Code concerning the Early Warning Alarm
System alarm system requirement is amended to include the bold underlined (example)
text below:
16- 60.030 Plan check by Fire District.
(a) All documentation relative to the proposed installation shall be submitted to
the Fire District for approval. Where property is located within the jurisdiction of
the Central Fire District, one copy of such documentation shall be furnished to the
Chief of such District and one copy of such documentation shall also be furnished
to the Chief of the Saratoga Fire District who shall determine whether the
installation will comply with the applicable standards for the proposed system. The
documentation shall include all plans, specifications, diagrams, data sheets,
manufacturer's recommendations, and other information and documents listed in
the standards and requirements adopted by the Saratoga Fire District, and such
additional items pertaining to the proposed system as may be requested by the
District. Notwithstanding any other provisions of this Code, alternatives to the
adopted standards and requirements may be approved if the Chief of the Fire
District having jurisdiction over the property where an alternative is to be
installed determines that such alternative will perform the early warnjng
notification function as well or better than the adopted standards. The
Saratoga Fire District shall be furnished a cony of documentation for all
annroved alternate installations.
(b) The Fire Districts may establish a fee for the plan checking services
rendered pursuant to this Section.
Section 16- 75.010 of the Saratoga City Code concerning swimming pool fencing is
deleted as shown below:
s
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MR.T.
JJN MIN
RKWHRUM
Rrimm
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.
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1 1141
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Section 16- 75.030 of the Saratoga City Code concerning water conservation devices is
deleted as shown below:
IrAWZI
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W1 K. M IN.M.Wri.
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Rrimm
Section 3. California Environmental Quality Act.
Pursuant to the California Environmental Quality Act ( "CEQA "), this action is
0
exempt under California Code of Regulations, Title 14, Section 15308 (the amendments are
exempt because they assure maintenance, restoration, enhancement, or protection of the
environment) and Section 15061(b)(3) (the amendments are exempt because it can be seen
with certainty that there is no possibility that the activity in question may have a significant
effect on the environment).
Section 4. Severance Clause.
The City Council declares that each section, sub - section, paragraph, sub - paragraph,
sentence, clause, and phrase of this ordinance is severable and independent of every other
section, sub - section, sentence, clause, and phrase of this ordinance. If any section, sub-
section, paragraph, sub - paragraph, sentence, clause, or phrase is held invalid, the City
Council declares that it would have adopted the remaining provisions of this ordinance
irrespective of the portion held invalid and further declares its express intent that the
remaining portions of this ordinance should remain in effect after the invalid portion has
been eliminated.
5
M
Section 5. Publication.
This ordinance or a comprehensive summary thereof shall be published in a
newspaper of general circulation of the City of Saratoga within fifteen days after its
adoption.
- Continued Next Page -
2
::
The foregoing ordinance was introduced and read at the regular meeting of the City Council
of the City of Saratoga held on the 20th day of November, 2013, and was adopted by the
following vote following a second reading on the 4th day of December, 2013:
COUNCIL MEMBERS:
AYES:
NAYS:
ABSENT:
ABSTAIN:
SIGNED:
MAYOR OF THE CITY OF SARATOGA
Saratoga, California
ATTEST:
Crystal Bothelio
CLERK OF THE CITY OF SARATOGA
Saratoga, California
APPROVED AS TO FORM:
RICHARD TAYLOR, CITY ATTORNEY
5
:•
/_1,W:1110119101I -1
The City of Saratoga Municipal Code Chapter 16 Building Regulations is amended as follows.
Only the sections of Chapter 16 listed below are modified. All other sections not modified with
this ordinance shall remain in effect:
16- 15.010 Adoption of 2013 California Building Code.
(a) The 2013 California Building Code, Title 24, Part 2, Volume 1 and 2, including
appendices F and I, referred to throughout this Chapter as the "Building Code," is
hereby referred to and, except as to additions, deletions and amendments hereinafter
noted, such code is hereby adopted and made a part hereof, the same as if fully set forth
in this Article, and shall be the Building Code of the City. However, in accordance with
California Government Code Section 50222.4, no penalty clauses are adopted by
reference. In accordance with California Health and Safety Code Section 17958.7,
express findings that modifications to the Building Code are reasonably necessary
because of local climatic, geological, or topographical conditions are either already on file
with the California Building Standards Commission or will be filed prior to the effective
date of the ordinance codified in this Article.
(b) In accordance with California Government Code Section 50022.6, at least one true
copy of the Building Code has been on file with the City Clerk since fifteen days prior to
enactment of the ordinance codified in this Article. While the ordinance codified in this
Article is in force, a true copy of the Building Code shall be kept for public inspection in
the office of the Building Official. A reasonable supply of the Building Code shall be
available in the office of the City Clerk for public purchase.
(c) The additions, deletions and amendments set forth in this Article are made to the
Building Code, as adopted by reference in Section 16- 15.010(a).
16- 15.020 Enforcement of Title 24 of the California Code of Regulations.
Pursuant to the laws of the State of California, Title 24 of the California Code of
Regulations, also known as the California Building Standards Code, applies to all
construction in the State of California and is enforced by the City of Saratoga in
accordance with State law. This and other Articles of Chapter 16 of the Saratoga Code
adopt certain provisions of Title 24 by reference and make revisions to reflect local
climatic, geological, or topographical conditions. The provisions of Title 24 that are not
adopted by reference or amended by this Article remain in effect as laws of the State.
16- 15.025 Retention of plans.
(a) Section 107.5 of the Building Code is amended to read:
a
107.5 Retention of plans. One set of reviewed plans and specifications shall be
returned to the applicant and shall be kept on the site of the building or work at all times
during which the work authorized thereby is in progress. One set of reviewed plans,
specifications, and computations shall be retained by the building official as part of his
permanent records.
16.15 -030 Expiration of permits.
(a) Subsection 105.5 of the Building Code is amended to read:
105.5 Expiration of Permits.
(a) Every permit issued by the building official under the provisions of the
Building Code shall expire by limitation and become null and void if any one of
the following occurs:
(1) The building or work authorized by such permit is not commenced within
180 days from the date of such permit; or
(2) The building or work authorized by such permit is suspended or
abandoned at any time after the work is commenced for a period of 180 days;
or
(3) The permittee fails or refuses to request an inspection required by Section
110 of the Building Code within any period of 180 consecutive days after the
work authorized by the permit is commenced. If the building official conducts
such inspection within such 180 -day period, but declines to approve such
inspection without correction of specified items and subsequent re- inspection,
then the building permit shall not expire if such correction is made and passes
re- inspection within 30 days after the end of the 180 -day period described in
this subsection.
(b) After such expiration, such work can be recommenced only upon reinstatement or
issuance of a new permit to do so. The plans and specifications for a reinstated permit or
new permit shall comply with all provisions of the City building code in effect at the time
of reinstatement or issuance of a new permit. A reinstatement or new permit may be
issued as follows:
(1) Reinstatement. Expired Permits may be reinstated if an application for
permit reinstatement within 180 days of expiration, provided no changes have
been made or will be made in the original plans and specifications for such
work, and provided further that such suspension or abandonment under
(a)(2) above has not exceeded one year. The fee for issuance of a renewed
permit shall be one -half of the full permit fees (based upon the fee schedule
adopted by the City Council as of the time the reinstated permit is issued) if
the reinstated permit is applied for within 180 days after expiration of the prior
permit.
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(2) New Permit. A new permit may be issued following expiration of a building
permit as follows. An applicant may apply for a new permit at any time so long
as any underlying Design Review Approval, Use Permit, or other required
planning approval remains effective. The full permit fee shall apply to the new
permit (based upon the fee schedule adopted by the City Council as of the
time the new permit is issued).
(c) Notwithstanding the foregoing provisions, upon written request by the applicant
showing, to the satisfaction of the building official, that the prior permit expired as a
result of exceptional circumstances beyond the reasonable control of the applicant, the
building official may waive or reduce the payment of a fee for issuance of the reinstated
or new permit.
(d) The building official may decline to issue more than one reinstatement of a building
permit if in the judgment of the building official the work authorized by the original permit
is not being diligently prosecuted to completion. The building official may also condition
any reinstatement to assure diligent prosecution to completion or to prevent a nuisance.
The building official may approve no more than two reinstatements of a building permit.
(e) The building official may at any time exercise discretion to find that a building,
structure, or work for which a building permit has expired qualifies as an unsafe
building, structure, or work and proceed to abate any nuisance associated therewith.
(f) Where: (i) a building permit has expired; and (ii) the building, structure, or other work
authorized by such permit has not been completed; and (iii) no reinstated permit has
been obtained within 180 days after expiration, then said building, structure, or work
shall be conclusively presumed to be unsafe; abandoned; a hazard to the public health,
safety, and welfare; and a public nuisance.
(g) The building official is authorized to exercise discretion to abate any public nuisance
regarding any unsafe building, structure, or work (including but not limited to one
resulting under the preceding paragraph) by repair, rehabilitation, demolition, or removal
thereof by:
(1) Proceeding under the Building Code for the Abatement of Dangerous
Buildings (Article 16 -45); or
(2) Proceeding under the following alternative method of enforcement where a
building, structure, or other work authorized by a building permit has not been
completed within 36 months of the date of issuance of the original permit, the
building official may abate such public nuisance by ordering and duly
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enforcing repair, rehabilitation, demolition, or removal of the building,
structure, or other work; or construction of a fence or wall around the building,
structure, or work so as to obscure it from view; or construction of other
structures or blockades to prevent access to the building, structure, or other
work by animals or humans.
16.15 -040. Fees.
(a) Subsection 109.2 of the Building Code is amended to read:
109.2 Fees. The City of Saratoga may prescribe fees to defray the cost of enforcement of
rules and regulations promulgated by the Department of Housing and Community
Development or set forth in the Building Code. The amount of such fees shall not exceed
the amount reasonably necessary to administer or process permits, certificates, forms, or
other documents or to defray the costs of enforcement and shall be established by
resolution of the City Council. The payment of any fee shall not exempt any person from
compliance with all other provisions of this code or the technical codes nor from any
penalty prescribed by law.
Permit Fees. The amount of the fees to be paid for each permit shall be
established by resolution of the City Council.
Investigation Fees. Whenever any work for which a permit is required by this
code has been commenced without first obtaining said permit, a special
investigation shall be made before a permit may be issued for such work. An
investigation fee, in addition to the permit fee, shall be collected whether or not a
permit is then or subsequently issued. The investigation fee shall be established
by resolution of the City Council.
Plan Review Fees. When a plan or other data are required to be submitted by
Section 107.1 of the Building Code, a plan review fee shall be paid at the time
of submitting plans and specifications for review. Said plan review fee shall be
established by resolution of the City Council. Where plans are incomplete or
changed so as to require additional plan review, an additional plan review fee
shall be charged as established by resolution of the City Council.
Expiration of Plan Review. Applications for which no permit is issued within 180
days following the date of application shall expire by limitation, and plans and
other data submitted for review may thereafter be returned to the applicant or
destroyed by the building official. The building official may extend the time for
action by the applicant for a period not exceeding 180 days on request by the
applicant showing that circumstances beyond the control of the applicant have
prevented action from being taken. No application shall be extended more than
once. In order to renew action on an application after expiration, the applicant
shall resubmit plans and pay a new plan review fee.
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Additional Fees. The City of Saratoga may prescribe any additional fees
reasonably necessary to cover the cost of administering this Article. Such fees
shall be set forth in the City of Saratoga Master Fee Schedule adopted by the
City Council.
16.15 -045. Roof coverings.
(a) Section 1505.1.3 of the Building Code is amended to read:
Roof coverings within all other areas. The entire roof covering of every
existing structure where more than 50 percent of the total roof area is replaced within
any one -year period; the entire roof covering of every new structure; and any roof
covering applied in the alteration, repair, or replacement of the roof of every existing
structure shall be a fire - retardant roof covering that is at least Class A.
(b) Section 1505.1.4 of the 2010 California Building Code is amended to read:
Roofing coverings within the Wildland -Urban Interface Fire Area. The
entire roof covering of every existing structure where more than 50 percent of the total
roof area is replaced within any one -year period; the entire roof covering of every new
structure; and any roof covering applied in the alteration, repair, or replacement of the
roof of every existing structure shall be a fire - retardant roof covering that is at least
Class A and must also comply with section 705A of the Building Code.
16- 15.050 Underside of appendages.
(a) Section 707A.8 of the Building Code is amended to read:
707A.8 Underside of appendages. The underside of overhanging appendages shall be
enclosed to grade in accordance with the requirements of Chapter 7 of the Building Code
or the underside of the exposed underfloor shall consist of one of the following:
1. Noncombustible material;
2. Ignition- resistant material;
3. One layer of 5/8 -inch Type X gypsum sheathing applied behind an exterior
covering on the underside of the floor projection;
4. The exterior portion of a 1 -hour fire resistive exterior wall assembly applied to
the underside of the floor including assemblies using the gypsum panel and
sheathing products listed in the Gypsum Association Fire Resistance Design
Manual; or
5. The underside of a floor assembly that meets the performance criteria in
accordance with the test procedures set forth in SFM Standard 12 -7A -3.
Exception: Heavy timber structural columns and beams do not require protection.
16- 15.055 Accessory structures.
(a) Sections 710A.3.1 and 710A.3.2 of the Building Code are deleted in their entirety.
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(b) Section 710A.4 of the Building Code is amended to read:
710A.4 Requirements. Accessory structures shall be constructed of noncombustible or
ignition- resistant materials.
16 -15 -060 Automatic Sprinkler Systems
Section 903.2 of the Building Code is amended to read:
903.2 Where required. Approved automatic sprinkler systems in new and existing
buildings and structures shall be provided in the locations described in this Section or in
Sections 903.2.1 through 903.2.18 of the Building Code, whichever is the more
restrictive. For the purposes of
this section, firewalls and fire barriers used to separate building areas shall be
constructed in accordance with the California Building Code and shall be without
openings or penetrations.
1. In buildings other than residential buildings, which require the installation of fire
sprinklers for all new buildings according to the California Residential Code, an
automatic sprinkler system shall be provided throughout all new non - residential
buildings and structures.
Exceptions:
a. Buildings and structures that do not exceed 1,000 square feet of building area and
that are not located in the Wildland -Urban Interface Fire Area.
b. Buildings and structures that are located in the Wildland -Urban Interface Fire Area
and do not exceed 500 square feet of building area.
c. Group S -2 or U occupancies that are not located in the Wildland -Urban
Interface and are used exclusively for vehicle parking and that meet all of the
following conditions:
i. Noncombustible construction;
ii. Maximum building area does not exceed 5,000 square feet;
iii. Structure is open on three (3) or more sides; and
iv. Minimum of 10 feet separation from existing buildings unless area
is separated by fire walls complying with Section 706 of the Building
Code.
2. An automatic sprinkler system shall be provided throughout existing buildings and
structures when alterations or additions are made that create conditions described in
Sections 903.2.1 through 903.2.18 of the Building Code.
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3. An automatic sprinkler system shall be provided throughout existing buildings and
structures when additions are made that increase the building area to more than 3,600
square feet.
Exception:
One or more additions made to a building after January 1, 2011, that do not total more
than 1,000 square feet of building area.
4. An automatic sprinkler system shall be provided throughout all new basements
regardless of size and throughout existing basements that are expanded by more than
50 %.
5. Any change in the character of occupancy or in use of any building with a building
area equal to or greater than 3,600 square feet that, in the opinion of the fire code official
or building official, would place the building into a more hazardous division of the same
occupancy group or into a different group of occupancies and constitutes a greater
degree of life safety or increased fire risk, as defined herein, shall require the installation
of an approved fire automatic fire sprinkler system.
a. Life Safety — Increased occupant load, public assembly areas, public meeting areas,
churches, indoor amusement attractions, buildings with complex exiting systems due to
increased occupant loads, large schools /day -care facilities, large residential care
facilities with non - ambulatory patients.
b. Fire Risks — High -piled combustible storage, woodworking operations, hazardous
operations using hazardous materials, increased fuel loads (storage of moderate to
highly combustible materials), increased sources of ignition (welding, automotive repair
with the use of flammable liquids and open flames).
16- 18.010 Adoption of 2013 California Residential Building Code.
(a) The 2013 California Residential Building Code, Title 24 part 2.5, , referred to
throughout this Chapter as the "Residential Building Code," is hereby referred to and,
except as to additions, deletions, and amendments hereinafter noted, such code is
hereby adopted and made a part hereof, the same as if fully set forth in this article, and
shall be the Residential Building Code of the City. However, in accordance with
California Government Code Section 50222.4, no penalty clauses are adopted by
reference. In accordance with California Health and Safety Code Section 17958.7,
express findings that modifications to the California Building Standards Code are
reasonably necessary because of local climatic, geological, or topographical conditions
a
are either already on file with the California Building Standards Commission or will be
filed prior to the effective date of the ordinance codified in this Article.
(b) In accordance with California Government Code Section 50022.6, at least one true
copy of the Residential Building Code has been on file with the City Clerk since fifteen
days prior to enactment of the ordinance codified in this Article. While the ordinance
codified in this Article is in force, a true copy of the Residential Building Code shall be
kept for public inspection in the office of the Residential Building Official. A reasonable
supply of the Residential Building Code shall be available in the office of the City Clerk
for public purchase.
(c) The additions, deletions, and amendments set forth in this Article are made to
the Residential Building Code, as adopted by reference in Section 16- 18.010(a).
16- 18.020 Enforcement of Title 24 of the California Code of Regulations.
(a) Title 24 of the California Code of Regulations, also known as the California Building
Standards Code, is in effect in the City of Saratoga as amended by this Article. The
provisions of Title 24 that are not adopted by reference or amended by this Article are
enforced by the City of Saratoga as laws of the State.
16- 18.025 Automatic sprinklers.
(a) Section R313.1 is amended to read:
R313.1 Townhouse automatic fire sprinkler systems. An automatic residential fire
sprinkler system shall be installed in all new townhouses and in existing townhouses
when additions are made that increase the building area to more than 3,600 square feet.
Exception: One or more additions made to a building after January 1, 2011, that do not
total more than 1,000 square feet of building area.
(b) Section R313.2 is amended to read:
R313.2 One- and two - family dwellings automatic fire sprinkler systems. An
automatic residential fire sprinkler system shall be installed in one- and two - family
dwellings as follows:
1. In all new one- and two - family dwellings and in existing one- and two - family dwellings
when additions are made that increase the building area to more than 3,600 square feet.
Exception: One or more additions made to a building after January 1, 2011, that do not
total more than 1,000 square feet of building area.
2. In all new basements and in existing basements that are expanded.
Exception: Existing basements that are expanded by not more than 50 %.
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16- 18.030 Material and construction methods for exterior wildfire exposure.
(a) Section R327.7.9 "Underside of appendages" is amended as follows: Delete "When
required by the enforcing agency."
(b) Section R327.10.3.2 is deleted in its entirety.
(c) Section R327.10.4 is amended as follows: Delete "When required by the enforcing
agency."
16- 18.035 Seismic reinforcing.
(a) Section R403.1.3 is amended to read:
R403.1.3 Seismic reinforcing. Concrete footings located in Seismic Design Categories
D0, D1, and D2, as established in Table R301.2(1) of the Residential Building Code,
shall have minimum reinforcement of at least two continuous longitudinal reinforcing
bars, one top and one bottom and not smaller than No. 4 bars. Bottom reinforcement
shall be located a minimum of 3 inches (76 mm) clear from the bottom of the footing.
In Seismic Design Categories D0, D1, and D2, where a construction joint is created
between a concrete footing and a stem wall, a minimum of one No. 4 bar shall be
installed at not more than 4 feet (1,219 mm) on center. The vertical bar shall extend to 3
inches (76 mm) clear of the bottom of the footing, have a standard hook, and extend a
minimum of 14 inches (357 mm) into the stem wall.
In Seismic Design Categories D0, D1, and D2, where a grouted masonry stem wall is
supported on a concrete footing and stem wall, a minimum of one No. 4 bar shall be
installed at not more than 4 feet (1,219 mm) on center. The vertical bar shall extend to 3
inches (76 mm) clear of the bottom of the footing and have a standard hook.
In Seismic Design Categories D0, D1, and D2 masonry stem walls without solid
grout and vertical reinforcing are not permitted.
Exception: In detached one- and two - family dwellings that are three stories or less in
height and constructed with stud bearing walls, isolated plain concrete footings
supporting columns or pedestals are permitted.
16- 18.040 Limits on methods Gypsum Board (GB) and Portland Cement Plaster (PCP)
(a) Table R602.10.3 (3) is amended as follows:
Add a new footnote "e" to the end of Table R602.10.3 (3), to read:
e. In Seismic Design Categories D0, D1, and D2, Method GB is not permitted and
the use of Method PCP is limited to one -story single family dwellings and accessory
structures.
Add the "e" footnote notation in the title of Table R602.10.3 (3) to read:
TABLE R602.10.3 (3)e
(b) Section R602.10.4.4 is added to read:
R602.10.4.4 Limits on methods GB and PCP. In Seismic Design Categories D0, D1,
and D2, Method GB is not permitted for use as intermittent braced wall panels, but
gypsum board is permitted to be installed when required by this Section to be placed on
the opposite side of the studs from other types of braced wall panel sheathing. In
Seismic Design Categories D0, D1, and D2, the use of Method PCP is limited to one -
story single family dwellings and accessory structures.
16- 18.045 Roof classification.
(a) Section R902.1.3 is amended to read:
R902.1.3 Roof coverings in all other areas. The entire roof covering of every existing
structure where more than 50 percent of the total roof area is replaced within any one -
year period; the entire roof covering of every new structure; and any roof covering
applied in the alteration, repair, or replacement of the roof of every existing structure
shall be a fire - retardant roof covering that is at least Class A.
(b) Section R902.1.4. is amended to read:
R902.1.4.1 Roofing coverings within the Wildland -Urban Interface Fire Area. The
entire roof covering of every existing structure where more than 50 percent of the total
roof area is replaced within any one -year period; the entire roof covering of every new
structure; and any roof covering applied in the alteration, repair, or replacement of the
roof of every existing structure shall be a fire - retardant roof covering that is at least
Class A.
16- 20.010 - Adoption of the California Fire Code and International Fire Code.
The 2013 California Fire Code, Title 24 part 9, and the 2012 International Fire Code,
including Appendix
Chapters B, C, and K are referred to and, except as to additions, deletions, and
amendments hereinafter noted, are adopted and made a part hereof, the same as if fully
set forth in this Article. The California Fire Code and the International Fire Code as
adopted herein are hereinafter referred to collectively as the "Fire Code." However, in
accordance with California Government Code Section 50222.4, no penalty clauses are
adopted by reference. In accordance with California Health and Safety Code Section
17958.7, express findings that modifications to the California Building Standards Code
are reasonably necessary because of local climatic, geological or topographical
conditions are either already on file with the California Building Standards Commission,
or will be filed prior to the effective date of the ordinance codified in this Article. In
accordance with California Government Code Section 50022.6, at least one true copy of
the Fire Code has been on file with the City Clerk since fifteen days prior to enactment of
the ordinance codified in this Article. While the ordinance codified in this Article is in
..
force, a true copy of the Fire Code shall be kept for public inspection in the office of the
City Building Official and the Chief. A reasonable supply of the Fire Code shall be
available in the office of the City Clerk for public purchase.
16- 20.015 Enforcement of Title 24 of the California Code of Regulations.
Pursuant to the laws of the State of California, Title 24 of the California Code of
Regulations, also known as the California Building Standards Code, applies to all
construction in the State of California and is enforced by the City of Saratoga in
accordance with State law. This and other Articles of Chapter 16 of the Saratoga Code
adopt certain provisions of Title 24 by reference and make revisions to reflect local
climatic, geological, or topographical conditions. The provisions of Title 24 that are not
adopted by reference or amended by this Article remain in effect as laws of the State.
16- 20.020 - Fire Department and Chief.
Fire protection is provided in the City of Saratoga by the Santa Clara County Fire
Department and the Saratoga Fire District. As used in the Fire Code, "Fire Department"
refers to the Fire Department that provides fire protection to the relevant location, and
"Chief" or "Fire Code Official" refers to the Chief of that Fire Department.
16- 20.025 - Amendments to Chapter 57 of the Fire Code; Class I and Class II liquids.
Flammable and Combustible Liquids.
(a) Establishment of limits of districts in which storage of flammable or
combustible liquids in outside aboveground tanks is prohibited.
The limits referred to in Section 5704.2.9.6.1 of said Fire Code, in which the storage of
flammable or combustible liquids in aboveground tanks is prohibited, are established as
to all locations within the City of Saratoga that are residential or congested commercial
areas as determined by the Fire Code Official.
(b) Establishment of limits of districts in which storage of flammable or
combustible liquids in aboveground tanks is prohibited.
The limits referred to in Section 5706.2.4.4 of said Fire Code, in which the storage of
flammable or combustible liquids in aboveground tanks is prohibited, are established as
to all locations of the City of Saratoga that are residential or other locations as
determined by the Fire Code Official.
16- 20.030 - Amendments to Chapter 58 of the Fire Code; Cryogenic Fluids.
(a) Establishment of limits of districts in which the storage of stationary tanks of
flammable cryogenic fluids are to be prohibited.
The limits referred to in Section 5806.2 of said Fire Code, in which the storage of
flammable cryogenic fluids in stationary containers is prohibited, are established as to
all
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locations of the City of Saratoga that are residential and congested commercial areas
as determined by the Fire Code Official.
16- 20.040 - Amendments to Chapter 61 of the Fire Code; Liquefied Petroleum Gases.
(a) Establishment of limits in which storage of liquefied petroleum gases is
prohibited.
The limits referred to in Section 6104.2 of said Fire Code, in which storage of liquefied
petroleum gas (LPG) is restricted, are established as to all locations within the City of
Saratoga that are residential or congested commercial areas as determined by the Fire
Code Official.
Exceptions: LPG may be used for industrial operations or when natural gas would not
provide a viable substitute for LPG. Portable containers for temporary heating and /or
cooking uses may be permitted if stored and handled in accordance with this Code.
Facilities in commercial areas for refueling portable or mobile LPG containers may be
approved by the Fire Code Official on a case by case basis.
16- 20.050 - Amendments to Chapter 1, Division II of the Fire Code; Administration.
Section [A] 105.1.4 is added as follows:
[A] 105.1.4 Construction permit fees.
Construction permit fees and plan review fees for fire hydrant systems, fire extinguishing
systems and fire alarm systems shall be paid to the Fire Department in accordance with the
following table based on valuation. The valuation shall be limited to the value of the system for
which the permit is being issued. Plan review fees are 65% of the Permit Fee amount. For the
purposes of determining the total fee amount for each permit, the plan review fee shall be added
to the Permit Fee.
TOTAL VALUATIONS
PERMIT FEE
$1.00 TO $500.00
$23.50
$501.00 TO $2,000.00
$23.50 for the first $500.00 plus $3.05
for each additional $100.00, or fraction thereof,
to and including $2,000.00
$2001.00 TO $25,000.00
$69.25 for the first $2,000.00 plus
$14.00 for each additional $1,000.00 or
fraction thereof, to and including $25,000.00
$25,001.00 TO $50,000.00
$391.25 for the first $25,000.00 plus
$10.10 for each additional$ 1,000.00, or
fraction thereof, to and including $50,000.00
$50,001.00 TO $100,000.00
$643.75 for the first $50,000.00 plus
$7.00 for each additional$1,000.00, or fraction
thereof, to and including $100,000.00
$100,001.00 to $500,000.00
$993.75 for the first $100,000.00 plus
$5.60 for each additional$1,000.00, or fraction
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Additional re- inspections, in connection with the permits above, are to be paid at $50.00 for
each occurrence at the discretion of the fire code official.
Section [A] 105.1.5 is added as follows:
[A] 105.1.5 Operational permit fees. Operational permit fees shall be paid to the
Fire Department as follows:
FACILITY TYPE
thereof, to and including $500,000.00
$500,001 to $1,000,000.00
$3,233.75 for the first $500,000.00 plus
A. More than 6 persons
$4.75 for each additional$ 1,000.00, or fraction
B. Over 50 persons
thereof, to and including $1,000,000.00
$1,000,001 and up
$5,608.75 for the first
More than 6 clients
$1,000,000.00 plus $3.15 for each
3. Places of Assembly
additional$ 1, 000.00, or fraction thereof
Additional re- inspections, in connection with the permits above, are to be paid at $50.00 for
each occurrence at the discretion of the fire code official.
Section [A] 105.1.5 is added as follows:
[A] 105.1.5 Operational permit fees. Operational permit fees shall be paid to the
Fire Department as follows:
FACILITY TYPE
PERMIT FEE
1. Institutional
A. More than 6 persons
$75.00 - Annually
B. Over 50 persons
$100.00 - Annually
2. Day Care Facilities
More than 6 clients
$35.00 - Annually
3. Places of Assembly
A. 50 -300 persons
$50.00 - Annually
B. Over 300 persons
$85.00 - Annually
4. Temporary Membrane Structures, Tents
and Canopies(Only those requiring permits in
accordance with Section 105.6.43)
$85.00 — Each occurrence
Section [A] 105.6.48 is added as follows:
[A] 105.6.48 Day care facility. An operational permit is required to operate a business as a day
care facility for more than 6 people.
Section [A] 105.6.49 is added as follows:
[A] 105.6.49: Institutional. A permit is required to operate, maintain, or use any institutional
type occupancy. For the purpose of this Section, an institution shall be, but is not limited to:
hospitals, children's homes, homes or institutions for insane or mentally retarded persons,
homes or institutions for the care of aged or senile persons, sanitariums, nursing or
convalescent homes, certified family care homes, residential care homes for the elderly, out of
home placement facilities, halfway houses, and day care nurseries or similar facilities of any
capacity.
Section [A] 106.5 is added as follows:
[A] 106.5 Final Inspection. No final inspection as to all or any portion of a development shall
be deemed completed until the installation of the required fire protection facilities and access
ways have been completed and approved. No finiu5ertificate of occupancy may be granted until
the Fire Department issues notice of final clearance of such fire protection facilities and access
ways to the Building Department.
Section [A] 109.4 is amended to read as follows:
[A] 109.4 Violation Penalties. Persons who shall violate a provision of this code or shall fail to
comply with any of the requirements thereof or who shall erect, install, alter, repair or do work in
violation of the approved construction documents or directive of the fire code official, or of a
permit or certificate used under provisions of this code, shall be guilty of a misdemeanor
punishable by a fine of not more than $1,000.00 or by imprisonment not exceeding 365 days or
both such fine and imprisonment. Each day that a violation continues after due notice has been
served shall be deemed a separate offense.
[A] 109.4.1 Abatement of Violation. In addition to the imposition of the penalties herein
described, the fire code official is authorized to institute appropriate action to prevent unlawful
construction or to restrain, correct, or abate a violation; or to prevent illegal occupancy of a
structure or premises; or to stop an illegal act, conduct of business, or occupancy of a structure
on or about any premises.
[A] 109.4.2 Abatement of Hazard. (a) The maintenance of real property in violation of this
code, or of any order of the Fire Department pursuant hereto, is declared to be a public
nuisance and is subject to abatement in accordance with Article 3 -15 of the Saratoga Municipal
Code.
(b) Notwithstanding paragraph (a) of this Section, if real property is maintained in violation of
this code or any order of the Fire Department pursuant hereto and such violation constitutes, in
the opinion of the Fire Chief, a fire hazard of such a nature that immediate action is required to
protect the public health, safety, and welfare, the Fire Department may apply the emergency
nuisance abatement procedure set forth in Article 3 -20 of the Saratoga Municipal Code and take
all necessary and immediate
steps to abate the hazard without prior notice to the owner or occupant of the property. In such
an event, the Fire Chief shall perform the duties of the City Manager as described in Article 3 -20.
(c) The cost of any abatement may be collected through the levy of a special assessment in
accordance with the applicable provisions of Article 3 -15 or Article 3 -20 of the Saratoga
Municipal Code. Such procedure is not intended to be exclusive, and the City or the Fire
Department may simultaneously or successively exercise any other rights and remedies
provided by law.
16- 20.060 - Amendments to Chapter 2 of the Fire Code; Definitions
Chapter 2
DEFINITIONS
SECTION 202 GENERAL DEFINITIONS
103
Amend the following definition to read:
CONTINUOUS GAS DETECTION SYSTEM. An approved gas detection system where the
analytical instrument is maintained in continuous operation and sampling is performed without
interruption. Analysis is allowed to be performed on a cyclical basis at intervals not to exceed 30
minutes. In occupied areas where air is re- circulated and not exhausted to a treatment system
(e.g. breathing zone), the Chief may require a cyclical basis at intervals not to exceed 5
minutes. The gas detection system shall be able to detect the presence of a gas at or below the
permissible exposure limit in occupiable areas and at or below 1/2 IDLH (or 0.05 LC 50 if no
established IDLH) in unoccupiable areas.
16- 20.070 - Amendments to Chapter 3 of the Fire Code; General Precautions Against Fire.
SECTION 311 VACANT PREMISES
Section 311.1 is amended to read:
311.1 General. Temporarily unoccupied buildings, structures, premises or portions thereof,
including tenant spaces, shall be safeguarded and maintained in accordance with Sections
311.1 through 311.4
SECTION 316 HAZARDS TO FIRE FIGHTERS
Section 316.7 is added as follows:
316.7 Roof Guardrails At Interior Courts.
Roof openings into interior courts that are bounded on all sides by building walls shall be
protected with guardrails. The top of the guardrail shall not be less than 42 inches in
height above the adjacent roof surface that can be walked on. Intermediate rails shall be
designed and spaced such that a 12 -inch diameter sphere cannot pass through.
Exception:
Where the roof opening is greater than 600 square feet in area
16- 20.080 - Chapter 4 of the Fire Code Not Adopted; Emergency Planning and
Preparedness.
Chapter 4 of the 2013 California Fire Code is not adopted.
16- 20.090 - Amendments to Chapter 5 of the Fire Code; Fire Service Features.
SECTION 503 FIRE APPARATUS ACCESS ROADS
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Section 503.1 is amended to read:
503.1 Where required.
Fire apparatus access roads shall be provided and maintained in accordance with
Sections 503.1.1 through 503.1.2 and as per Fire Department Access Road Standards.
Section 503.2.1 is amended to read:
503.2.1 Dimensions.
Fire apparatus access roads shall have an unobstructed width of not less than 20 feet
(6096 mm), exclusive of shoulders, except for approved security gates in accordance
with Section 503.6, and an unobstructed vertical clearance of 13 feet 6 inches (4115
mm).
Exception:
Where there are not more than two Group R, Division 3, or Group U occupancies,
the access road width may be modified by the Fire Code Official.
SECTION 504 ACCESS TO BUILDING OPENINGS AND ROOFS
Section 504.5 is added as follows:
504.5 Access Control Devices.
When access control devices including bars, grates, gates, electric or magnetic locks or
similar devices, which would inhibit rapid fire department emergency access to or within
the building, are installed, such devices shall be approved by the Fire Code Official. All
electrically powered access control devices shall be provided with an approved means
for deactivation or unlocking from a single location or otherwise approved by the Fire
Department. Access control devices shall also comply with Chapter 10 Egress.
SECTION 510 EMERGENCY RESPONDER RADIO COVERAGE
Section 510. 1.1 is added as follows:
510.1.1 Obstruction by new buildings.
When it is determined that a new structure obstructs the line of sight emergency
radio communications to existing buildings or to any other locations, the developer of
the structure shall provide and install the radio retransmission equipment necessary
to restore communications capabilities. The equipment shall be located in an
approved space or area within the new structure.
16- 20.100 - Amendments to Chapter 6 of the Fire Code; Building Services and Systems.
Section 605.12 is added :
605.12 Immersion Heaters.
105
All electrical immersion heaters used in dip tanks, sinks, vats and similar operations shall
be provided with approved over - temperature controls and low liquid level electrical
disconnects. Manual reset of required protection devices shall be provided.
Section 608.6.4 is added as
follows:
608.6.4 Failure of Ventilation System.
Failure of the ventilation system shall automatically disengage the charging system.
16- 20.110 - Amendments to Chapter 8 of the Fire Code; Interior Finish, Decorative
Materials and Furnishings.
Section 806.1.1 is amended to
readas follows:
Display inside buildings.
The display of Christmas trees and other decorative vegetation shall be in accordance
with the California Code of Regulations, Title 19, Division 1, §3.08 and Sections 806.1
through 806.5.
Exceptions:
1. Trees located in areas protected by an approved automatic sprinkler system in
accordance Section 903.1.1 or 903.3.1.2 shall not be prohibited in Groups A, E, M, R -1
and R -2.
2. Trees shall be allowed within dwelling units in Group R -2 occupancies.
16- 20.120 - Amendments to Chapter 9 of the Fire Code; Fire Protection Systems.
Section 903.2 is amended to read:
903.2 Where required.
Approved automatic sprinkler systems in new and existing buildings and structures shall
be provided in the locations described in this Section or in Sections 903.2.1 through
903.2.18, whichever is the more restrictive. For the purposes of this section, firewalls and
fire barriers used to separate building areas shall be constructed in accordance with the
California Building Code and shall be without openings or penetrations.
1. In buildings other than residential buildings, which require the installation of fire sprinklers
for all new buildings according to the California Residential Code, an automatic sprinkler
system shall be provided throughout all new buildings and structures.
Exceptions:
a. Buildings and structures that do not exceed 1,000 square feet of building area and
that are not located in the Wildland -Urban Interface Fire Area.
b. Buildings and structures that are located in the Wildland -Urban Interface Fire Area
and do not exceed 500 square feet of building area.
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c. Group S -2 or U occupancies that are not located in the Wildland -Urban Interface and
used exclusively for vehicle parking and meeting all of the following conditions:
i. Noncombustible construction;
ii. Maximum building area not to exceed 5,000 square feet;
iii. Structure is open on three (3) or more sides; and
iv. Minimum of 10 feet separation from existing buildings unless area
is separated by fire walls complying with CBC 706.
2. An automatic sprinkler system shall be provided throughout existing buildings and structures
when alterations or additions are made that create conditions described in Sections 903.2.1
through 903.2.18.
3. An automatic sprinkler system shall be provided throughout existing buildings and structures,
when additions are made that increase the building area to more than 3,600 square feet.
Exception:
One or more additions made to a building after January 1, 2011, that do not total more than
1,000 square feet of building area.
4. An automatic sprinkler system shall be provided throughout all new basements regardless of
size and throughout existing basements that are expanded by more than 50 %.
5. Any change in the character of occupancy or in use of any building with a building area equal
to or greater than 3,600 square feet that, in the opinion of the fire code official or building official,
would place the building into a more hazardous division of the same occupancy group or into a
different group of occupancies and constitutes a greater degree of life safety or increased fire
risk, as defined herein, shall require the installation of an approved fire automatic fire sprinkler
system.
a. Life Safety— Increased occupant load, public assembly areas, public meeting areas,
churches, indoor amusement attractions, buildings with complex exiting systems due to
increased occupant loads, large schools /day -care facilities, large residential care facilities with
non - ambulatory
b. Fire Risks — High -piled combustible storage, woodworking operations, hazardous operations
using hazardous materials, increased fuel loads (storage of moderate to highly combustible
materials), increased sources of ignition (welding, automotive repair with the use of flammable
liquids and open flames).
16- 20.130 — Amendments to Chapter 28 of the Fire Code; Lumber Yards and
Woodworking Facilities.
SECTION 2803 GENERAL REQUIREMENTS
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Section 2803.8 is added as follows:
2803.8 Fire Protection Water Supply System.
An approved fire protection water supply and hydrant system suitable for the fire hazard
involved shall be provided for open storage yards and processing areas. Hydrant
systems shall be installed in accordance with National Fire Protection Association
Standard 24.
16- 20.140 — Amendments to Chapter 33 of the Fire Code; Fire Safety During Construction
and Demolition.
SECTION 3304 PRECAUTIONS AGAINST FIRE
Section 3304.8 is added as follows:
3304.8 Fire Walls.
When firewalls are required, the wall construction shall be completed (with all openings
protected) immediately after the building is sufficiently weather - protected at the location
of the wall(s).
SECTION 3311 MEANS OF EGRESS
Section 3311.1 is amended to read:
[B] 3311.1 Stairways Required.
Each level above the first story in multi -story buildings that require two exit stairways
shall be provided with at least two usable exit stairways after the floor decking is
installed. The stairways shall be continuous and discharge to grade level. Stairways
serving more than two floor levels shall be enclosed (with openings adequately
protected) after exterior walls /windows are in place. Exit stairs in new and in existing,
occupied buildings shall be lighted and maintained clear of debris and construction
materials at all times.
Exception:
For multi -story buildings, one of the required exit stairs may be obstructed on not more
than two contiguous floor levels for the purposes of stairway construction (i.e.,
installation of gypsum board, painting, flooring, etc.).
Section 3311. 1.1 is added as follows:
Section 3311.1.1 Required Means Of Egress.
All buildings under construction shall have at least one unobstructed means of egress.
All means of egress shall be identified in the prefire plan as set forth in Section 3308.2
of the Fire Code.
IS
16- 20.150 - Amendments to Chapter 49 of the Fire Code; Requirements For Wildland -
Urban Interface Fire Areas.
Section 4902 as followsis amended to read:
SECTION 4902 DEFINITIONS
Amend definition of Wildland -Urban Interface Fire Area as follows:
Wildland -Urban Interface Fire Area is a geographical area identified by the state as a "Fire
Hazard Severity Zone" in accordance with the Public Resources Code Sections 4201 through
4204 and Government Code Sections 51175 through 51189 or other areas designated by the
enforcing agency to be at a significant risk from wildfires. The Wildland -Urban Interface Fire
Area shall be defined as all areas within the City of Saratoga as set forth and delineated on the
map entitled "Wildland -Urban Interface Fire Area," which map and all notations, references,
data, and other information shown thereon are hereby adopted and made a part of this chapter.
The map properly attested, shall be on file in the Office of the City Clerk of the City of Saratoga.
SECTION 4906 HAZARDOUS VEGETATION AND FUEL MANAGEMENT
Section 4906.2 is amended to read:
Application.
Buildings and structures located in the following areas shall maintain the required
hazardous vegetation and fuel management:
1. All unincorporated lands designated by the State Board of Forestry and Fire
Protection as State Responsibility Areas (SRA) including:
1.1. Moderate Fire Hazard Severity Zones
1.2. High Fire Hazard Severity Zones
1.3. Very -high Fire Hazard Severity Zones
2. Land designated as a Very -high Fire Hazard Severity Zone or as a Wildland
Urban Interface Fire Area by the City of Saratoga.
SECTION 4907 DEFENSIBLE SPACE
Amend Section 4907.1 to read:
4907.1 General. Defensible space will be maintained around all buildings and
structures in Sate Responsibility Area (SRA) as required in Public Resources Code
4290 and "SRA Fire Safe Regulations" California Code of Regulations, Title 14, Division
1.5, Chapter 7, Subchapter 2, Section 1270.
Buildings and structures within the Very -High Fire Hazard Severity Zones of a Local
Responsibility Area (LRA) shall maintain defensible space as outlined in Government
Code 51175 — 51189 and any local ordinance of the authority having jurisdiction.
Defensible space shall also be provided around water tank structures, water supply
pumps and pump houses.
Persons owning, leasing, controlling, operating or maintaining buildings or structures in
the locally adopted Wildland -Urban Interface Fire Area but that are not within the Very -
High Fire Hazard Severity Zone and persons owning, leasing or controlling land
adjacent to such buildings or structures, shall at all times:
1. Maintain an effective defensible space by r�Wving and clearing away flammable
vegetation and combustible growth from areas within 30 feet (9144 mm) of such
buildings or structures.
Exception: Single specimens of trees, ornamental shrubbery or similar plants
used as ground covers, provided that they do not form a means of rapidly
transmitting fire from the native growth to any structure.
2. Maintain additional effective defensible space by removing brush, flammable
vegetation and combustible growth located 30 feet to 100 feet (9144 mm to 30480
mm) when required by the fire code official due to steepness of terrain or other
conditions that would cause a defensible space of only 30 feet (9144 mm) to be
insufficient.
Exception: Grass and other vegetation located more than 30 feet (9144 mm)
from buildings or structures and less than 18 inches (457 mm) in height above
the ground need not be removed where necessary to stabilize the soil and
prevent erosion.
3. Remove portions of trees, which extend within 10 feet (3048 mm) of the outlet of a
chimney.
4. Maintain trees adjacent to or overhanging a building free of deadwood; and
5. Maintain the roof of a structure free of leaves, needles or other dead vegetative
growth.
6. Remove flammable vegetation a minimum of 30 feet around liquefied petroleum gas
tanks /containers.
7. Firewood and combustible materials shall not be stored in unenclosed spaces
beneath buildings or structures, or on decks or under eaves, canopies or other
projections or overhangs. The storage of firewood and combustible material within
19
the defensible space shall be located a minimum of 30 feet (6096 mm) from
structures and separated from the crown of trees by a minimum horizontal distance
of 15 feet (4572 mm).
Exception: Firewood and combustible materials not for consumption on the
premises shall be stored as approved by the fire code official.
8. Clear areas within 10 feet (3048 mm) of fire apparatus access roads and driveways
of non - fire - resistive vegetation growth.
Exception: Single specimens of trees, ornamental vegetative fuels or cultivated
ground cover, such as greengrass, ivy, succulents or similar plants used as
ground cover, provided they do not form a means of readily transmitting fire.
Section 4907.2 is added as follows:
Corrective Actions.
The executive body is authorized to instruct the Fire Code Official to give notice to the
owner of the property upon which conditions regulated by Section 4907.1 of the Fire
Code exist to correct such conditions. If the owner fails to correct such conditions, the
executive body is authorized to cause the same to be done and make the expense of
such correction a lien upon the property where such conditions exist.
110
Section 4908 is added as follows:
SECTION 4908 FIRE PROTECTION PLAN
General.
When required by the code official, a fire protection plan shall be prepared.
Content.
The plan shall be based upon a site - specific wildfire risk assessment that includes
considerations of location, topography, aspect, flammable vegetation, climatic conditions,
and fire history. The plan shall address water supply, access, building ignition and fire -
resistance factors, fire protection systems and equipment, defensible space, and
vegetation management.
Cost.
The cost of fire protection plan preparation and review shall be the responsibility of the
applicant.
Plan Retention.
The fire protection plan shall be retained by the Fire Code Official .
Section 4909 is added as follows:
SECTION 4909 WATER SUPPLY
General.
Buildings and structures, or portions thereof, hereafter constructed or relocated into or
within the Wildland -Urban Interface Fire Area shall be provided with fire protection water
supplies in accordance with Chapter 5 and Section 4909.2 of the Fire Code.
Exception:
Agricultural buildings and buildings containing only private garages, carports, or sheds
with a building area of not more than 500 square feet (56 m2).
Standby Power.
Stationary water supply facilities within the wildland -urban interface area that are
dependent on electrical power to meet adequate water supply demands shall provide
standby power systems in accordance with the Electrical Code to ensure that an
uninterrupted water supply is maintained. The standby power source shall be capable of
providing power for a minimum of two hours.
Exceptions:
1. When approved by the Fire Code Official , a standby power supply is not required
where the primary power service to the stationary water supply facility is underground.
2. A standby power supply is not required where the stationary water supply facility
serves no more than one single - family dwelling.
Section 4910 is added as follows:
111
SECTION 4910 IGNITION SOURCE CONTROL
4910.1 Fireworks.
Fireworks shall not be used or possessed in the Wildland -Urban
Interface Fire Area.
16- 20.160 - Amendments to Chapter 50 of the Fire Code; Hazardous Materials - General
Provisions.
Section 5003.9.11 is added to the Fire Code as follows:
5003.9.11 Fire Extinguishing Systems for Workstations Dispensing, Handling, or Using
Hazardous Materials.
Combustible and non - combustible workstations, which dispense, handle, or use
hazardous materials, shall be protected by an approved automatic fire extinguishing
system in accordance with Section 2703.10.
Exception: Internal fire protection is not required for Biological Safety Cabinets that
carry NSF /ANSI certification where quantities of flammable liquids in use or storage
within the cabinet do not exceed 500 ml.
16- 20.170 - Amendments to Chapter 56 of the Fire Code; Explosives and Fireworks.
Chapter 56 of the 2013 California Fire Code is not adopted with the exception of the following
Sections:
Section 5601.1 is adopted and amended to read:
Scope.
For explosives requirements, see California Code of Regulations, Title 19, Division 1,
Chapter 10 and section 5601.2 of this chapter. For fireworks requirements, see
California Code of Regulations, Title 19, Division 1, Chapter 6 and section 5601.3 of this
chapter. For small arms ammunition, see Section 5601.5 of this chapter.
Exceptions:
1. The Armed Forces of the United States, Coast Guard, or National Guard.
2. Explosives in forms prescribed by the official United States Pharmacopoeia.
3. The use of explosive materials by federal, state, and local regulatory,
law enforcement, and fire agencies acting in their official capacities.
4. Items preempted by federal regulations.
Section 5601.2 is added as follows:
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Explosives.
The possession, manufacture, storage, sale, handling, and use of explosives are
prohibited.
Section 5601.3 is added as follows:
Fireworks.
The possession, manufacture, storage, sale, handling, and use of fireworks, including
those fireworks classified as Safe and Sane by the California State Fire Marshal, are
prohibited.
Exceptions:
1. Storage, handling and use of fireworks and pyrotechnic special effects outside of
buildings when used for public or proximate audience displays, motion picture, television,
theatrical and group entertainment productions and when in accordance with Title 19 of
the California Code of Regulations.
2. Storage, handling and use of pyrotechnic special effects fireworks inside of buildings
when used for proximate audience displays or special effects in theatrical, television,
motion picture and group entertainment productions when in accordance with Title 19 of
the California Code of Regulations and when in buildings equipped throughout with an
approved fire sprinkler system.
Section 5601.4 is added as follows:
Rocketry.
The storage, handling, and use of model rockets shall be in accordance with Title 19 of
the California Code of Regulations and as approved by the fire code official.
Add Sections 5601.5 through 5601.5.3.2.3 to read:
5601.5 Small Arms Ammunition - General. Indoor storage and display of black powder,
smokeless propellants and small arms ammunition shall comply with Sections 5601.5.1
through 5601.5.4.2.3.
5601.5.1 Packages. Smokeless propellants shall be stored in approved shipping
containers conforming to DOTn 49 CFR, Part 173.
5601.5.1.1 Repackaging. The bulk repackaging of smokeless propellants, black
powder and small arms primers shall not be performed in retail establishments.
5601.5.1.2 Damaged packages. Damaged containers shall not be repackaged.
Exception: Approved repackaging of damaged containers of smokeless propellant into
containers of the same type and size as the original container.
5601.5.2 Storage in Group R occupancies. The storage of small arms ammunition in
Group R occupancies shall comply with Sectiq)mg 5601.5.2.1 through 5601.5.2.3.
5601.5.2.1 Smokeless propellants. Smokeless propellants intended for personal use
in quantities not exceeding 20 pounds (9 kg) are permitted to be stored in Group R -3
occupancies where kept in original containers. Smokeless powder in quantities
exceeding 20 pounds (9 kg) but not exceeding 50 pounds (23 kg) are permitted to be
stored in Group R -3 occupancies where kept in a wooden box or cabinet having walls of
at least 1 inch (25 mm) nominal thickness.
5601.5.2.2 Black powder. Black powder intended for personal use in quantities not
exceeding 20 pounds (9 kg) are permitted to be stored in Group R -3 occupancies where
kept in original containers and stored in a wooden box or cabinet having walls of at least
1 inch (25 mm) nominal thickness
5601.5.2.3 Small arms primers. No more than 10,000 small arms primers shall be
stored in Group R -3 occupancies.
5601.5.3 Display and storage in Group M occupancies. The display and storage of
small arms ammunition in Group M occupancies shall comply with Sections 5601.5.3.1
through 5601.5.3.2.3.
5601.5.3.1 Display. The display of small arms ammunition in Group M occupancies
shall comply with Sections 5601.5.3.1.1 through 5601.5.3.1.3.
5601.5.3.1.1 Smokeless propellant. No more than 20 pounds (9 kg) of smokeless
propellants, each in containers of 1 pound (0.454 kg) or less capacity, shall be
displayed in Group M occupancies.
5601.5.3.1.2 Black powder. No more than 1 pound (0.454 kg) of black powder shall be
displayed in Group M occupancies.
5601.5.3.1.3 Small arms primers. No more than 10,000 small arms primers shall be
displayed in Group M occupancies.
5601.5.3.2 Storage. The storage of small arms ammunition in Group M occupancies
shall comply with Sections 5601.5.3.2.1 through 5601.5.3.2.3.
5601.5.3.2.1 Storage of Smokeless propellant. Commercial stocks of smokeless
propellants not on display shall not exceed 100 pounds (45 kg). Quantities exceeding
20 pounds (9 kg), but not exceeding 100 pounds (45 kg) shall be stored in portable
wooden boxes having walls of at least 1 inch (25 mm) nominal thickness.
5601.5.3.2.2 Black powder. Commercial stocks of black powder not on display shall
not exceed 50 pounds (23 kg) and shall be stored in a type 4 indoor magazine. When
black powder and smokeless propellants are stored together in the same magazine, the
total quantity shall not exceed that permitted for black powder.
5601.5.3.2.3 Small arms primers. Commercial stocks of small arms primers not on
display shall not exceed 750,000. Storage shall be arranged such that not more than
100,000 small arms primers are stored in any one pile and piles are at least 15 feet
(4572 mm) apart.
114
16- 20.180 - Amendments to Chapter 57 of the Fire Code; Flammable and Combustible
Liquids.
SECTION 5704 STORAGE
Section 5704.2.7.5.8 is amended to read:
Overfill Prevention.
An approved means or method in accordance with Section 5704.2.9.7.6 shall be
provided to prevent the overfill of all Class I, II, and IIIA liquid storage tanks. Storage
tanks in refineries, bulk plants, or terminals regulated by Sections 5706.4 or 5706.7
shall have overfill protection in accordance with API 2350. An approved means or
method in accordance with Section 5704.2.9.7.6 shall be provided to prevent the
overfilling of Class IIIB liquid storage tanks connected to fuel burning equipment inside
buildings.
Section 5704.2.7.5.9 is added as follows:
Automatic Filling of Tanks.
Systems that automatically fill flammable or combustible liquid tanks shall be equipped
with overfill protection, approved by the Fire Code Official, which sends an alarm signal
to
115
a constantly attended location and immediately stops the filling of the tank. The alarm
signal and automatic shutoff shall be tested on an annual basis and records of such
testing shall be maintained on -site for a period of five (5) years.
16- 25.010 Adoption of California Plumbing Code.
The 2013 California Plumbing Code, Title 24, Part 5, including Appendix Chapters A, B,
C, D, H, and I only, hereinafter referred to as the "Plumbing Code," is referred to and
such code is adopted and made a part hereof, the same as if fully set forth in this Article,
and shall be the Plumbing Code of the City. However, in accordance with California
Government Code Section 50222.4, no penalty clauses are adopted by reference. In
accordance with California Government Code Section 50022.6, at least one true copy of
the Plumbing Code has been on file with the City Clerk since fifteen days prior to
enactment of the ordinance codified in this Article. While the ordinance codified in this
Article is in force, a true copy of the Plumbing Code shall be kept for public inspection in
the office of the Building Official. A reasonable supply of the Plumbing Code shall be
available in the office of the City Clerk for public purchase.
16- 30.010 Adoption of California Mechanical Code.
The 2013 California Mechanical Code, Title 24, Part 4, including all appendices,
hereinafter referred to as the "Mechanical Code," is referred to and such code is adopted
and made a part hereof, the same as if fully set forth in this Article, and shall be the
Mechanical Code of the City. However, in accordance with California Government Code
Section 50222.4, no penalty clauses are adopted by reference. In accordance with
California Government Code Section 50022.6, at least one true copy of the Mechanical
Code has been on file with the City Clerk since fifteen days prior to enactment of the
ordinance codified in this Article. While the ordinance codified in this Article is in force, a
true copy of the Mechanical Code shall be kept for public inspection in the office of the
Building Official. A reasonable supply of the Mechanical Code shall be available in the
office of the City Clerk for public purchase.
16- 35.010 Adoption of California Electrical Code.
The 2013 California Electrical Code, Title 24, Part 3, hereinafter referred to as the
"Electrical Code," is referred to and such code is adopted and made a part hereof, the
same as if fully set forth in this Article, and shall be the Electrical Code of the City.
However, in accordance with California Government Code Section 50222.4, no penalty
clauses are adopted by reference. In accordance with California Government Code
Section 50022.6, at least one true copy of the Electrical Code has been on file with the
City Clerk since fifteen days prior to enactment of the ordinance codified in this Article.
116
While the ordinance codified in this Article is in force, a true copy of the Electrical Code
shall be kept for public inspection in the office of the Building Official. A reasonable
supply of the Electrical Code shall be available in the office of the City Clerk for public
purchase.
16- 49.010 Adoption of California Green Building Standards Code.
The 2013 California Green Building Standards Code , Title 24, Part 11, hereinafter
referred to as the "Green Building Standards Code," is referred to and such code is
adopted and made a part hereof, the same as if fully set forth in this Article, and shall be
the Green Building Standards Code of the City. However, in accordance with California
Government Code Section 50222.4, no penalty clauses are adopted by reference. In
accordance with California Government Code Section 50022.6, at least one true copy of
the Green Building Standards Code has been on file with the City Clerk since fifteen days
prior to enactment of the ordinance codified in this Article. While the ordinance codified in
this Article is in force, a true copy of the Green Building Standards Code shall be kept for
public inspection in the office of the Building Official. A reasonable supply of the Green
Building Standards Code shall be available in the office of the City Clerk for public
purchase.
Add Section:
16- 51.010 Adoption of California Energy Code.
546275.1
The 2013 California Energy Code ,Title 24, Part 6, hereinafter referred to as the
Energy Code," is referred to and such code is adopted and made a part hereof, the
same as if fully set forth in this Article, and shall be the Energy Code of the City.
However, in accordance with California Government Code Section 50222.4, no penalty
clauses are adopted by reference. In accordance with California Government Code
Section 50022.6, at least one true copy of the Energy Code has been on file with the
City Clerk since fifteen days prior to enactment of the ordinance codified in this Article.
While the ordinance codified in this Article is in force, a true copy of the Energy Code
shall be kept for public inspection in the office of the Building Official. A reasonable
supply of the Energy Code shall be available in the office of the City Clerk for public
purchase.
117
SARATOGA CITY COUNCIL
MEETING DATE: November 20, 2012 AGENDA ITEM:
DEPARTMENT: City Manager's Office
PREPARED BY: Brian Babcock
Administrative Analyst I
CITY MANAGER: Dave Anderson
DIRECTOR: Dave Anderson
SUBJECT: Ordinance Amending Saratoga City Code to Regulate Banners in City
Medians
RECOMMENDED ACTION:
Conduct a public hearing; introduce and waive the first reading of the attached ordinance
modifying Sections 15- 30.050 and 15- 30.060 of Chapter 15 (Zoning) of the Saratoga City Code;
and direct staff to place the ordinance on the consent calendar for adoption at the next regular
City Council meeting.
BACKGROUND:
On September 18, the City Council approved a Median Banner Policy (Attachment Q. This
policy regulates all event banners in City medians, identifies seven locations where individuals
or groups can advertise their events, and establishes a new Median Banner application process.
Council also directed staff to return with an ordinance amending City Code to prohibit banners
and other signs in City medians, except in accordance with the Median Banner Policy. The
preclusion of all private signs in City medians would allow for greater protection of the City's
monument signs and the aesthetics of medians citywide.
On October 23, the Planning Commission approved a resolution (Attachment B) recommending
that the City Council adopt the draft ordinance (Attachment A) that modifies Sections 15- 30.050
and 15- 30.060 of Chapter 15 (Zoning) of the Saratoga City Code.
FISCAL IMPACTS:
N/A
CONSEQUENCES OF NOT FOLLOWING THE RECOMMENDED ACTIONS:
Private signage in City medians would not be limited to those signs that comply with the Median
Banner Policy adopted by the City Council.
Page 1 of 2
118
ALTERNATIVE ACTION(S):
The Council could decide to make additional changes to the draft ordinance language.
FOLLOW UP ACTION(S):
Implement Council direction.
ADVERTISING, NOTICING AND PUBLIC CONTACT:
Pursuant to Government Code 54954.2, this item was properly posted as a City Council agenda
item and was included in the packet made available on the City's web site in advance of the
meeting. A copy of the agenda packet is also made available at the Saratoga Branch Library each
Monday in advance of the Council meeting.
The public hearing for this item was duly noticed in the Saratoga News on November 5, 2013.
ATTACHMENTS:
Attachment A: Draft Ordinance
Attachment B: Planning Commission Resolution
Attachment C: Median Banner Policy
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ORDINANCE
AN ORDINANCE AMENDING SECTIONS 15- 30.050 AND .060
OF THE SARATOGA CITY CODE CONCERNING SIGNS IN CITY MEDIANS
THE CITY COUNCIL OF THE CITY OF SARATOGA HEREBY ORDAINS AS FOLLOWS:
Findings
1. The City of Saratoga hereby finds it essential to regulate the display of median banner signs
within City limits.
A. Medians consist of narrow, gravelly, and/or landscaped strips of land located in the
middle of busy, multi -lane thoroughfares. These areas are not safe for general public
use, as cars, trucks, and other motor vehicles pass on both sides of and in close
proximity to them. Moreover, the City's medians do not provide adequate space to
sit, stand comfortably, or otherwise spend time engaging in expressive activities.
Thus, the City's medians are not conducive to discussion, discourse, or assembly, nor
have they traditionally been used for these purposes.
B. Under longstanding City policy, no signs or other structures have been allowed in
City medians without an encroachment permit. For a short time, the City allowed
signs in medians in connection with events that had been issued a Special Event
Permit. City medians have never been places where the City has allowed
unrestricted signage on all topics. The City now finds it important to adopt a
streamlined and specific policy to regulate median banner displays in the City,
restricting the former use of this forum for expression.
C. This ordinance allows signs in medians that are erected by a public entity and allows
non - governmental signs concerning events in Saratoga and otherwise makes no
distinction among signs according to their content or the event they promote. Event
organizers remain eligible to apply to display banners for events that are non-
commercial, held in the City of Saratoga, and open to the public. This limited topic,
announcing events in Saratoga, is appropriate for City medians because City
residents frequently drive pass them and thus placing announcements at safe
locations on medians is a convenient way to inform residents of upcoming events.
D. During the limited time it was permitted the installation, display, and removal of
median banners, presented potential safety risks. Motor vehicles drive at high speeds
in both directions just adjacent to the narrow strips of land that comprise the City's
medians. Each time a median banner was installed or removed under prior
procedures, members of the public who sought to display the banners had to do so on
narrow median strips. Improperly placed or installed median banners posed potential
safety risks by obstructing drivers' sight lines and distracting drivers. This median
banner amendment is necessary to address the safety risks associated with the prior
policy.
1
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E. Excessive signs can lead to visual clutter and a streetscape that is not aesthetically
pleasing. On the other hand, median banners can unify and promote community
identity by informing and involving all members of the community in civic and
special events that are open to the public. The median banner policy serves the
City's interests in promoting community identity and public information, and
keeping the City's streets attractive and clutter -free.
F. The City finds that these median banner restrictions best balance the City's interests
and the public's right of expression, and channel expression into forums designated
for that purpose.
2. This ordinance amends provisions of the City's zoning regulations in Chapter 15 of the
Code. These amendments were considered by the Planning Commission of the City of
Saratoga and following a duly noticed public hearing on October 23, 2013, the Planning
Commission recommended adoption of the ordinance.
3. The City Council of the City of Saratoga held a duly noticed public hearing on November
20, 2013 and after considering all testimony and written materials provided in connection
with that hearing, introduced this ordinance.
Therefore, the City Council hereby ordains as follows:
Section 1. Adoption.
Sections 15- 30.050 and 15- 30.060 of the Saratoga City Code are amended as set forth below. Text
to be added is indicated in bold double - underlined font (e.g., bold double - underlined) and text to be
deleted is indicated in strikeout font (e.g., Wit). Text in standard font is not affected by this
ordinance.
15- 30.050 Prohibited signs.
The following signs are prohibited everywhere within the City:
(a) Signs made of reflective material, and signs incorporating flashing or moving
parts, except for traffic control signs or devices erected by a governmental entity.
Televisions or monitors less than three square feet in area are excluded from this
prohibition.
(b) Mobile billboard advertising displays.
(c) Advertising displays that are painted or attached to a vehicle parked on any
property for more than forty -eight hours within a one -week period, if the sign is larger
than twenty percent of the body panel (e.g. door, hood, roof) on which it is located.
2
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(d) Streamers, balloons, flares, pennants, twirlers and similar attention - getting
devices on or incorporated into any advertising display.
(e) Posters, placards, announcements, and advertisements that are erected on any
fence, pole, tree, pavement, wall, bus stop, bench, or any other object permanently
affixed in or upon a public highway, public street or public right -of -way except as
authorized by section 15- 30.060(k).
(f) Obscene signs, which are defined as signs containing depictions or
representations which:
(1) Taken as a whole, the average person, applying contemporary community
standards, would find appeals to the prurient interest;
(2) Depict or describe, in a patently offensive way, sexual conduct specifically
defined by California law; and
(3) Taken as a whole, lack serious literary, artistic, political, or scientific value.
(g) Signs that obstruct any door, window, fire escape or other egress path from any
building.
(h) Signs or sign structures that are in streets or travel lanes: conflict with traffic
control signs or devices; interfere with, obstruct, or misdirect traffic; impede traffic or
pedestrian movement; obstruct the clear view of vehicular or pedestrian traffic; are
located in a median at a location other than one authorized by section 15- 30.060(kl:
or otherwise create a pedestrian or vehicular safety hazard.
(i) Any signs other than those allowed by this Article.
15- 30.060 Signs allowed in any zoning district without a sign permit.
The following signs are allowed without a sign permit in any zoning district in the City:
(a) Flags, provided that they display only noncommercial messages. The aggregate
area of all flags displayed on any lot shall not exceed thirty square feet. No flagpole shall
be higher than twenty -five feet.
(b) Hand -held signs displaying noncommercial messages.
(c) Window signs, provided that the signs do not comprise more than twenty -five
percent of the area of any individual window.
(d) Temporary special event signs as approved under a special event permit issued per
City Code Article 10 -10 provided that:
L1LNo individual sign shall exceed ten feet in height and sixty square feet in area;
2) The signs shall not be illuminated.
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(3) No sign shall be thicker than one -half inch, except for support posts firmly
planted in the ground.
(4) A special event sign located on private property may incorporate balloons .
ribbons, streamers, or other attention- getting devices, provided these devices are not
displayed for more than twenty -four consecutive hours at a time, nor more than six
twenty- four -hour periods in any one year.
5) No signs shall be located on private property without the permission of the
property owner.
(e) Temporary noncommercial signs (including, but not limited to, election signs),
provided that:
(1) No sign shall be displayed for more than seventy -five cumulative days within a
one -year period.
(2) No sign shall exceed four square feet in area and four feet in height.
(3) The sign shall not be illuminated.
(4) No sign shall be thicker than one -half inch, except for support posts firmly planted
in the ground.
(5) A temporary, noncommercial sign located on private property may incorporate
balloons, ribbons, streamers, or other attention - getting devices, provided these devices are
not displayed for more than twenty -four consecutive hours at a time, nor more than six
twenty- four -hour periods in any one year.
(6) No signs shall be located on private property without the permission of the property
owner.
(f) Temporary signs on lots with active construction. In addition to the temporary,
noncommercial signs allowed pursuant to subsection 15- 30.060(e), up to two temporary,
nonilluminated on -site or noncommercial signs on any active construction site, provided
that:
(1) The sign shall be located on the same lot as the construction project.
(2) One sign may be freestanding, but in such case shall not exceed six feet in height.
(3) One sign may be located on a construction fence.
(4) No sign shall exceed fifteen square feet in area.
(g) Banners on light poles erected or cosponsored by a governmental entity.
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(h) Traffic control signs and devices erected by a government entity. Lots with a
parking area exceeding ten spaces may have up to four signs for every ten parking spaces,
where each sign shall not exceed two square feet in area and four feet in height.
(i) Utility location signs, utility identification signs, and utility markers erected by a
governmental entity.
0) City entrance signs. One permanent sign adjacent to an arterial street at each
entrance to the City. The total sign area of each sign shall not exceed fifty square feet.
k) City median signs. Temporary signs in medians erected by a government
entity at locations and in such numbers and sizes approved by the City Manager. The
City Manager shall determine safe locations, numbers, and sizes for City median
signs, and shall make this information available to the public. Temporary signs
displayed by others at these approved locations are permissible if:
(1) No government entity is displaying its own sign(s) at the approved location(sl:
2) An application has been submitted to the City Manager to locate non - government
signs at the approved locations and the City Manager has authorized the use.
pursuant to procedures established by the City Council or City Manager:
3) Temporary signs are non - commercial and announce events that
AIJ are non-
commercial: (2) will be held in Saratoga: (3) are open to the general public and (41 are
held by either (a) a non - profit organization :(b) an individual or group without
charge: or (c) an individual or group with a charge for the purpose of cost - recovery
or raising funds on behalf of a non - profit organization.
(4) The temporary signs comply with such other requirements as may be adopted by
the City Council or City Manager regarding the duration, size, installation and
related matters other than the content of the sign.
Section 2. Severance Clause.
The City Council declares that each section, sub - section, paragraph, sub - paragraph, sentence, clause
and phrase of this ordinance is severable and independent of every other section, sub - section,
paragraph, sub - paragraph, sentence, clause and phrase of this ordinance. If any section, sub - section,
paragraph, sub - paragraph, sentence, clause or phrase of this ordinance is held invalid, the City
Council declares that it would have adopted the remaining provisions of this ordinance regardless of
the portion held invalid, and further declares its express intent that the remaining portions of this
ordinance should remain in effect after the invalid portion has been eliminated.
Section 3. California Environmental Quality Act
The proposed amendments to the City Code are Categorically Exempt from the California
Environmental Quality Act (CEQA) pursuant to CEQA Guideline section 15061(b)(3). CEQA
applies only to projects which have the potential of causing a significant effect on the environment.
5
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Where it can be seen with certainty that there is no possibility that the activity in question may have
a significant effect on the environment, the activity is not subject to CEQA. In this circumstance,
Staff is recommending amendments to the existing City Code and related sections and additions of
provisions and reference appendices to the existing Code; the amendments and additions would have
a de minimis impact on the environment.
Section 4. Publication.
This ordinance or a comprehensive summary thereof shall be published in a newspaper of general
circulation of the City of Saratoga within fifteen days after its adoption.
Following a duly notice public meeting the foregoing ordinance was introduced and read at the
regular meeting of the City Council of the City of Saratoga held on the 20th of November 2013, and
was adopted by the following vote following a second reading on the 4th day of December 2013.
COUNCIL MEMBERS:
AYES:
NAYS:
ABSENT:
ABSTAIN:
SIGNED:
Jill Hunter
MAYOR OF THE CITY OF SARATOGA
Saratoga, California
APPROVED AS TO FORM:
RICHARD TAYLOR, CITY ATTORNEY
514638.2
ATTEST:
Crystal Bothelio
CLERK OF THE CITY OF SARATOGA
Saratoga, California
6
125
CITY OF SARATOGA PLANNING COMMISSION
RESOLUTION NO: 13 -040
Application ZOA13 -0009
Amendments to Chaptez• 15 of the City Code
The City of Saratoga Planning Commission finds and determines as follows with respect to
the above - described application:
WHEREAS, the City Council approved a Median Banner Policy on September 18.
2013. This policy regulates all event banners in City medians, identifies seven locations
NN here individuals or groups can advertise their events, and establishes a new Median
Banner application process. Modifications to the Sign Ordinance acknowledge the Median
Banner Policy adopted by the City Council. The proposed amendments to Code Sections
15- 30.050 and 15- 30.060 are shown in Attachment 1.
WHEREAS, on October 23, 2013 the Planning Commission held a duly noticed
Public bearing on the legislation described above at which time all interested parties were
given a full opportunity to be heard and to present evidence and argument. The Planning
Commission considered the amendments, Staff Report, correspondence, presentations from
the public, and all testimony and ether evidence presented at the Public Hearing.
NOW THEREFORE, the Planning Commission of the City of Saratoga hereby
finds, determines and resolves as follows:
Section 1: The recitals set forth above are Irue and correct and incorporated herein
by reference.
Section 2: The legislation described in the recitals is categorically exempt from
the California Environmental Quality Act (CEQA) pursuant to Public Resources Code
Sections 15061(b )(3). CEEQA applies only to projects that have the potential of causing a
significant effect on the environment. 'Where it can be seen with certainty that there is no
possibility that the activity in question may have a significant effect on the environment,
the activity is not subject to CEQA. In this circumstance, the minor amendments are
clarifying, only and would have a de minimis impact on the environment.
Section 3: After careful consideration of the staff report and other materials,
exhibits and evidence submitted to the City in connection with this matter, the Planning,
Commission of the City of Saratoga does hereby recommend to the City Council to amend
the City Code as shown in Attachment 1.
126
PASSED AND ADOPTED by the City of Saratoga Planning Commission on this 23rd
day of October 2013 by the following vote:
AYES: Aimalech, Bernald, Grover, Hlava, Srnullen, Walia & Zhao
NOES:
ABSENT:
ABSTAIN:
Joy' c. Hla
Chair, Planning Commission
Attachment:
1. Proposed Amendments to Sections 15- 30.050 and 15- 30.060 of the Zoning Code
Application No. ZOA13 -0009
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ORDINANCE
AN ORDINANCE AMENDING SECTIONS 15- 30.050 AND .060
OF THE SARATOGA CITY CODE CONCERNING SIGNS IN CITY MEDIANS
THE CITY COUNCIL OF THE CITY OF SARATOGA HEREBY ORDAINS AS FOLLOWS:
Findings
1. The City of Saratoga hereby finds it essential to regulate the display of median banner signs
within City limits.
A. Medians consist of narrow, gravelly, and/or landscaped strips of land located in the
middle of busy, multi -lane thoroughfares. These areas are not safe for general public
use, as cars, trucks, and other motor vehicles pass on both sides of and in close
proximity to them. Moreover, the City's medians do not provide adequate space to
sit, stand comfortably, or otherwise spend time engaging in expressive activities.
Thus, the City's medians are not conducive to discussion, discourse, or assembly, nor
have they traditionally been used for these purposes.
B. Under longstanding City policy, no signs or other structures have been allowed in
City medians without an encroachment permit. For a short time, the City allowed
signs in medians in connection with events that had been issued a Special Event
Permit. City medians have never been places where the City has allowed
unrestricted signage on all topics. The City now finds it important to adopt a
streamlined and specific policy to regulate median banner displays in the City,
restricting the former use of this forum for expression.
C. This ordinance allows signs in medians that are erected by a public entity and allows
non - governmental signs concerning events in Saratoga and otherwise makes no
distinction among signs according to their content or the event they promote. Event
organizers remain eligible to apply to display banners for events that are non-
commercial, held in the City of Saratoga, and open to the public. This limited topic,
announcing events in Saratoga, is appropriate for City medians because City
residents frequently drive pass them and thus placing announcements at safe
locations on medians is a convenient way to inform residents of upcoming events.
D. During the limited time it was permitted the installation, display, and removal of
median banners, presented potential safety risks. Motor vehicles drive at high speeds
in both directions just adjacent to the narrow strips of land that comprise the City's
medians. Each time a median banner was installed or removed under prior
procedures, members of the public who sought to display the banners had to do so on
narrow median strips. Improperly placed or installed median banners posed potential
safety risks by obstructing drivers' sight lines and distracting drivers. This median
banner amendment is necessary to address the safety risks associated with the prior
policy.
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E. Excessive signs can lead to visual clutter and a streetscape that is not aesthetically
pleasing. On the other hand, median banners can unify and promote community
identity by informing and involving all members of the community in civic and
special events that are open to the public. The median banner policy serves the
City's interests in promoting community identity and public information, and
keeping the City's streets attractive and clutter -free.
F. The City finds that these median banner restrictions best balance the City's interests
and the public's right of expression, and channel expression into forums designated
for that purpose.
2. This ordinance amends provisions of the City's zoning regulations in Chapter 15 of the
Code. These amendments were considered by the Planning Commission of the City of
Saratoga and following a duly noticed public hearing on October 23, 2013, the Planning
Commission recommended adoption of the ordinance.
3. The City Council of the City of Saratoga held a duly noticed public hearing on November
20, 2013 and after considering all testimony and written materials provided in connection
with that hearing, introduced this ordinance.
Therefore, the City Council hereby ordains as follows:
Section 1. Adoption.
Sections 15- 30.050 and 15- 30.060 of the Saratoga City Code are amended as set forth below. Text
to be added is indicated in bold double - underlined font (e.g., bold double - underlined) and text to be
deleted is indicated in strikeout font (e.g., seetrt). Text in standard font is not affected by this
ordinance.
15- 30.050 Prohibited signs.
The following signs are prohibited everywhere within the City:
(a) Signs made of reflective material, and signs incorporating flashing or moving
parts, except for traffic control signs or devices erected by a governmental entity.
Televisions or monitors less than three square feet in area are excluded from this
prohibition.
(b) Mobile billboard advertising displays.
(c) Advertising displays that are painted or attached to a vehicle parked on any
property for more than forty-eight hours within a one -week period, if the sign is larger
than twenty percent of the body panel (e.g. door, hood, roof) on which it is located.
2
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(d) Streamers, balloons, flares, pennants, twirlers and similar attention - getting
devices on or incorporated into any advertising display.
(e) Posters, placards, announcements, and advertisements that are erected on any
fence, pole, tree, pavement, wall, bus stop, bench, or any other object permanently
affixed in or upon a public highway, public street or public right -of -way
authorized by section 15- 30.060fk1.
(f) Obscene signs, which are defined as signs containing depictions or
representations which:
(1) Taken as a whole, the average person, applying contemporary community
standards, would find appeals to the prurient interest;
(2) Depict or describe, in a patently offensive way, sexual conduct specifically
defined by California law; and
(3) Taken as a whole, lack serious literary, artistic, political, or scientific value.
(g) Signs that obstruct any door, window, fire escape or other egress path from any
building.
(h) Signs or sign structures that are in streets or travel lanes. conflict with traffic
control signs or devices; interfere with, obstruct, or misdirect traffic; impede traffic or
pedestrian movement; obstruct the clear view of vehicular or pedestrian traffic; are
or otherwise create a pedestrian or vehicular safety hazard.
(i) Any signs other than those allowed by this Article.
15- 30.060 Signs allowed in any zoning district without a sign permit.
The following signs are allowed without a sign permit in any zoning district in the City:
(a) Flags, provided that they display only noncommercial messages. The aggregate
area of all flags displayed on any lot shall not exceed thirty square feet. No flagpole shall
be higher than twenty -five feet.
(b) Hand -held signs displaying noncommercial messages.
(c) Window signs, provided that the signs do not comprise more than twenty -five
percent of the area of any individual window.
(d) Temporary special event signs as approved under a special event permit issued per
City Code Article 10 -10 provided that:
I1I—No individual sign shall exceed ten feet in height and sixty square feet in area;
2) The signs shall not be illuminated.
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(3) No sign shall be thicker than one -half inch, except for support posts firmly
planted in the ground
(4) A special event sign located on private property may incorporate balloons.
ribbons, streamers, or other attention - getting devices._ provided these devices are not
displayed for more than twenty -four consecutive hours at a time, nor more than six
twenty-four-hour periods in any one year.
5) No signs shall be located on private property without the permission of the
property owner.
(e) Temporary noncommercial signs (including, but not limited to, election signs),
provided that:
(1) No sign shall be displayed for more than seventy -five cumulative days within a
one -year period.
(2) No sign shall exceed four square feet in area and four feet in height.
(3) The sign shall not be illuminated.
(4) No sign shall be thicker than one -half inch, except for support posts firmly planted
in the ground.
(5) A temporary, noncommercial sign located on private property may incorporate
balloons, ribbons, streamers, or other attention - getting devices, provided these devices are
not displayed for more than twenty -four consecutive hours at a time, nor more than six
twenty- four -hour periods in any one year.
(6) No signs shall be located on private property without the permission of the property
owner.
(f) Temporary signs on lots with active construction. In addition to the temporary,
noncommercial signs allowed pursuant to subsection 15- 30.060(e), up to two temporary,
nonilluminated on -site or noncommercial signs on any active construction site, provided
that:
(1) The sign shall be located on the same lot as the construction project.
(2) One sign may be freestanding, but in such case shall not exceed six feet in height.
(3) One sign may be located on a construction fence.
(4) No sign shall exceed fifteen square feet in area.
(g) Banners on light poles erected or cosponsored by a governmental entity.
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(h) Traffic control signs and devices erected by a government entity. Lots with a
parking area exceeding ten spaces may have up to four signs for every ten parking spaces,
where each sign shall not exceed two square feet in area and four feet in height.
(i) Utility location signs, utility identification signs, and utility markers erected by a
governmental entity.
0) City entrance signs. One permanent sign adjacent to an arterial street at each
entrance to the City. The total sign area of each sign shall not exceed fifty square feet.
k) City median signs. Temporary signs in medians erected by a government
entity at locations and in such numbers and sizes approved by the City Manager. The
ity Manager shall determine safe locations, numbers, and sizes for City median
signs, and shall make this information available to the public. Temporary signs
displayed by others at these approved locations are permissible if:
(1) No government entity is displaying its own sign(s) at the approved location(sl:
2) An application has been submitted to the City Manager to locate non -government
signs at the approved locations and the City Manager has authorized the use.
pursuant to procedures established by the City Council or City Manager:
3) Temporary signs are non - commercial and announce events that (11 are non-
commercial; (2) will be held in Saratoga: (3) are open to the general public and (41 are
held by either (a) a non -profit organization ;(b) -an individual-or-group—without
barge: or (c) an individual or group with a charge for the purpose of cost - recovery
or raising funds on behalf of a non -profit organization.
(4) The temporary signs comply with such other requirements as may be adopted by
the City Council or City Manager regarding the duration, size, installation and
related matters other than the content of the sign.
Section 2. Severance Clause.
The City Council declares that each section, sub - section, paragraph, sub - paragraph, sentence, clause
and phrase of this ordinance is severable and independent of every other section, sub - section,
paragraph, sub - paragraph, sentence, clause and phrase of this ordinance. If any section, sub - section,
paragraph, sub - paragraph, sentence, clause or phrase of this ordinance is held invalid, the City
Council declares that it would have adopted the remaining provisions of this ordinance regardless of
the portion held invalid, and further declares its express intent that the remaining portions of this
ordinance should remain in effect after the invalid portion has been eliminated.
Section 3. California Environmental Quality Act
The proposed amendments to the City Code are Categorically Exempt from the California
Environmental Quality Act (CEQA) pursuant to CEQA Guideline section 15061(b)(3). CEQA
applies only to projects which have the potential of causing a significant effect on the environment.
5
132
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Where it can be seen with certainty that there is no possibility that the activity in question may have
a significant effect on the environment, the activity is not subject to CEQA. In this circumstance,
Staff is recommending amendments to the existing City Code and related sections and additions of
provisions and reference appendices to the existing Code; the amendments and additions would have
a de minimis impact on the environment.
Section 4. Publication.
This ordinance or a comprehensive summary thereof shall be published in a newspaper of general
circulation of the City of Saratoga within fifteen days after its adoption.
Following a duly notice public meeting the foregoing ordinance was introduced and read at the
regular meeting of the City Council of the City of Saratoga held on the 20th of November 2013, and
was adopted by the following vote following a second reading on the 4th day of December 2013.
COUNCIL MEMBERS:
AYES:
NAYS:
ABSENT:
ABSTAIN:
SIGNED:
Jill Hunter
MAYOR OF THE CITY OF SARATOGA
Saratoga, California
APPROVED AS TO FORM:
RICHARD TAYLOR, CITY ATTORNEY
514638.2
ATTEST:
Crystal Bothelio
CLERK OF THE CITY OF SARATOGA
Saratoga, California
6
133
RESOLUTION 13 -063
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SARATOGA
ESTABLISHING A MEDIAN BANNER POLICY
WHEREAS, the City wishes to provide individuals and groups the opportunity to
announce non - commercial events to be field in the City of Saratoga that are open to the public
with a streamlined process to make use of City medians while at the same time maintaining,
protecting, and enhancing the aesthetics of key entrances to and exits from the City, and
maintaining roadway safety; and
WHEREAS, the Median Banner Policy furthers the goals of the City's sign regulations.
City Code Article 15- 30.10, by assuring use of high - duality signs, preventing sign clutter,
highlighting activities in Saratoga, protecting public safety by reducing traffic and safety
hazards, and providing a reasonable system of sign control; and
WHEREAS, the Median Banner Policy institutes guidelines for event banners that define:
a review process for banners and offers areas in City medians to effectively announce Saratoga
events; and
WHEREAS, the Median Banner Policy establishes a new Median Banner application
process, which sets a clear process for approval that is easy for event organizers to understand
and follow; and
NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of
Saratoga does hereby adopt the Median Banner Policy (Attachment A).
The above and foregoing resolution was passed and adopted at a regular meeting of the Saratoga
City Council held on the 18`x' day of September 2013 by the following vote:
AYES: Council Member Manny Cappello, Howard Miller, Vice Mayor Emily Lo,
Mayor .fill Hunter
NOES: None
ABSENT: Council Member Chuck Page
ABSTAIN: None
.fill Hunter, Mayor
cw= gwli 0 DATE:
Crys al Bothelio, City Clerk
134
Median Banner Policy
The City of Saratoga owns and maintains medians in City streets and uses seven
locations in these medians for banners to promote community identity and civic
pride, beautify City streets, and inform the public of community events. The City
does not post banners in these medians at all times. For median banner locations
not being used for a City- sponsored banner, private banners are allowed in
accordance with this policy.
The following policy describes the City's procedures for banners in the seven
identified City medians. No encroachment or other authorization for private use of
City property shall be issued to allow banners or signs in any median except in
accordance with this policy.
This policy is administered by the City Manager's Office. All references to the City
refer to the City Manager or a person designated by the City Manager in writing to
administer this policy.
The Median Banner Policy furthers the goals of the City's sign regulations found at
City Code Article 15- 30.10. This section of City Code states that sign regulations are
intended to assure use of high - quality signs, prevent sign clutter, highlight city
activities, protect public safety by reducing traffic and safety hazards, and provide a
reasonable system of sign control.
Policy Goals
• Help inform residents and others of events in Saratoga that are open to the
public.
• Offer event organizers an additional opportunity to promote their Saratoga
events.
• Preserve the City's aesthetic beauty by establishing guidelines for event
banners and offering appropriate areas in City medians to inform the public
of community events in Saratoga.
• Maintain roadway safety by establishing a clear and concise policy for proper
placement of private banners in City medians.
135
Policy Process and Requirements
The following Median Banner Policy Matrix specifies the requirements event
organizers need to meet in order to have their banners placed in City medians.
Item
Requirements
Median Banner Locations
1) Intersection of Fruitvale Avenue and
Allendale Avenue
2) Saratoga- Sunnyvale Road near Walnut
Avenue
3) Saratoga - Sunnyvale Road near Prospect
Road
4) Prospect Road and Highway 85 (near Plumas
Drive)
5) Saratoga Avenue near Westview Drive
6) Saratoga Avenue near Highway 85
Intersection
7) Intersection of Saratoga Avenue and
Fruitvale Avenue
(Map of locations attached)
Private banners may be placed in some or all of
these locations when the location is not being
used by the City.
Permissible Banners
Private banners placed in City medians must
announce an event that (1) is non - commercial;
(2) will be held in Saratoga; (3) is open to the
general public; and (4) is held by either (a) a
non - profit organization; (b) an individual or
group without charge; or (c) an individual or
group with a charge for the purpose of cost -
recovery or raising funds on behalf of a non-
profit organization. A non - commercial event is
an event that does not promote a business or the
sale of a good, service, or other commodity.
Duration of Banner Posting
Private median banners may be posted no
earlier than 14 days before the date of the event.
Banner Size and Other
To ensure that banners are highly effective and
Requirements
meet City requirements:
a) Banners must be between two - and -a -half
(21/2) to three - and -a -half (31/2) feet in height
and five (5) to six (6) feet in length.
b Banners must be made from a heavy-duty
2
136
canvas or vinyl material.
c) One -half (1/2) inch inside diameter metal
grommets are to be placed at all four corners
of the banner.
d) Half moon cuts must be made in banners to
allow for proper airflow to prevent ripping
and /or tearing.
e) Banners must be two -sided so as to be seen
from both directions of traffic.
f) Banners may not include reflective material,
flashing or moving parts, streamers, balloons,
flares, pennants, twirlers or similar
attention- LiettinLi devices.
Application Process I Applicants must:
a) Submit an application for use of one or more
of the median banner locations at least 10
City business days in advance of the
proposed date for installation. The
application shall be on the form developed by
the City Manager for that purpose.
b) Applications may be submitted no more than
six (6) months in advance of the date that the
banner is proposed for installation.
Applications that do not conflict with dates
and locations of City signs on the schedule
approved by the City Manager at the time the
application is received will be accepted on a
first come -first served basis. If multiple
applications for the same banner location for
the same day received on the same day, the
conflict shall be resolved by a random
drawing. For the purpose of this policy, the
day an application is received is the first City
business day that City staff have an
opportunity to review the application (for
example, an e-mail sent on a Sunday and a
letter delivered on a Friday when the City
offices are closed would both be considered
to be received on the first day that the City
offices are open following the date on which
the e -mail was sent or letter delivered).
c) The application shall be accompanied by a
fee of $30 per location. Payment must be
received to reserve banner locations. The fee
3
137
138
shall be refunded if the application is not
approved.
d) The City Manager shall determine the days
that each of the median banner locations will
be used by the City and make the schedule
available to interested members of the
public.
Banner Hanging and Removal
a) Banners must be submitted to the City
Manager's Office no later than three (3) City
business days before they are to be installed.
Banners that do not meet the requirements
set forth in this policy will not be hung and
will be returned to the applicant.
b) Banners will be removed by City staff no
more than two (2) City business days after
the event date.
c) The City will notify event organizers that
their banners are ready to be claimed.
Banners must be claimed within five (5) City
business days once organizers have been
notified. Banners not claimed within that
time may be disposed of at the discretion of
the City Manager's Office.
Annual Exception
During the 14 days prior to the first Sunday in
May private event banners may be placed in City
medians other than the locations described
above as follows:
a) The alternative locations have been
designated by the City Manager as alternative
sites that, for the limited duration of the
posting, are consistent with the purposes of
the City's sign ordinance.
b) The banner size, structural design, and
hanging and removal procedures meet
criteria approved by the City Manager to
assure that for the limited duration of the
posting, the banners are consistent with the
purposes of the City's sign ordinance.
c) The City Manager shall specify the alternative
locations and the size /structural /hanging
and removal procedure requirements
referenced above no later than November 15
of each year.
d) Applicants must show proof of insurance that
138
504994.9
139
satisfies the City's standard insurance
requirements.
e) Applicants shall follow the application
process described above except that if the
applicant proposes to hang and remove the
banners in the alternative locations no fee
shall be required.
Liability
The City of Saratoga assumes no responsibility of
the loss, theft, or damage to banners or loss,
damage, or injury caused by the banners.
504994.9
139
I Median Banner Locationsh
Le
N
N
1 Fruitvale Avenue and Allendale Avenue
2 Saratoga - Sunnyvale Road near Walnut Avenue
3 Saratoga - Sunnyvale Road near Prospect Road
4 Prospect Road and Highway 85 (near Plumas Drive)
5 Saratoga Avenue near Westview Drive
6 Saratoga Avenue near Highway 85 Intersection
7 Intersy��on of Saratoga Avenue and Fruitvale Avenue
SARATOGA CITY COUNCIL
MEETING DATE: November 20, 2013 AGENDA ITEM:
DEPARTMENT: Finance & Administrative Services CITY MANAGER: Dave Anderson
PREPARED BY: Mary Furey DIRECTOR: Mary Furey
SUBJECT: Annual Audit Reports
RECOMMENDED ACTION:
Review and accept the Fiscal Year 2012/13 Comprehensive Annual Financial Report (CAFR), the Fiscal
Year 2012/13 Single Audit Report (Federal Grant Awards), the FY 2012/13 Transportation Development
Act Report (MTC Grants), the FY 2013/14 Appropriation Limit Report, and the SAS 114 Report.
BACKGROUND:
Under a number of State and Federal laws, the City's financial statements are required to be audited
annually by external auditors who are Certified Public Accountants (CPA) independent of City functions.
The primary purpose of a financial audit is for an external financial expert to assess and subsequently
render an opinion on whether the City's financial statement reports are presented fairly in conformity to
applicable generally accepted accounting standards, and are free from material misstatement. The audits
are performed in accordance with Government Auditing Standards, and include reports on internal
control and compliance with laws and regulations. In compliance, the City contracts with a CPA firm
licensed by the State of California to perform the various required financial audits: the Annual Financial
Audit; a Single Audit on federal grant awards; a California Transportation Development Act (TDA)
audit; and an Appropriations Limit Audit.
In June of 1999 the Governmental Accounting Standards Board issued Statement 34 (commonly known
as GASB 34), Basic Financial Statements —and Management's Discussion and Analysis for State and
Local Governments, which greatly expanded and changed financial reporting requirements for state and
local governments reporting in conformity with generally accepted accounting principles (GAAP). The
City's primary financial statement report conforms to this new format known as a Comprehensive Annual
Financial Report (CAFR). Subsequent GASB Statements are incorporated into the document if
applicable. To ensure the report meets the standards for excellence requirements, the CAFR is then
submitted to the Government Finance Officers Association (GFOA) financial reporting review program
each year. Financial report information and presentation standards must be met to receive the award.
REPORT SUMMARY:
The City's has contracted with Chavan & Associates, LLP (C &A) to perform the City's annual audit,
under a five year contract beginning FY 2012/13. The firm conducted the audit in accordance with
generally accepted auditing standards. These standards require the auditors plan and perform audits to
obtain reasonable assurance as to whether the financial statements are free of material misstatements. In
conjunction with the audit, City staff compiles the financial data and schedules into a CAFR document to
present the City of Saratoga's financial condition, results of operations, and economic condition for the
fiscal year ended June 30, 2013. The CAFR document is included for your review as Attachment A.
141
The FY 2012/13 CAFR received an unqualified opinion from the City's auditors. An unqualified
opinion indicates the financial data of the City is fairly presented according to general accounting
principles. The Transportation Development Act Report also received an unqualified opinion. The
Single Audit and Appropriation Limit Report audits only test for compliance, they do not issue an
opinion for these reports. These three additional reports are included for you review as Attachments B,
C, and D.
To document and communicate audit process matters to Council, the auditors compile and submit a
report of their audit responsibilities and various findings or issues they encountered during the audit, as
directed by the Auditing Standards Board under Statement of Auditing Standards 114 (SAS 114). This
report is included for your review as Attachment E. There were no negative findings or corrections;
however the auditors have recommended the City make changes to grant management activities. The
auditors suggest claims are prepared and submitted on a quarterly basis to ensure grant accounting
activity is reviewed and reconciled promptly and to shorten the cash flow timeline. While there may be
some exceptions, the auditors recommend this become a standard practice.
In accordance with auditing regulations, auditors do not issue management letters on Internal Controls
unless the City's internal control structure is found to have reportable material weaknesses. A material
weakness is a significant deficiency which could lead to a material misstatement of the financial
statements. Our auditors reviewed the City's internal controls, and found no reportable material
weaknesses.
The City will apply for the Government Finance Officers Association (GFOA), Certificate of
Achievement for Excellence in Financial Reporting to ensure the City's financial reports once again meet
high standards in governmental accounting and financial reporting. Saratoga received the GFOA award
for last year's report for the nineteenth straight year. The award certificate is included in the CAFR
report on page 7. Staff will inform Council of the award status for this year's report once notified.
FISCAL IMPACTS:
None
CONSEQUENCES OF NOT FOLLOWING RECOMMENDED ACTION:
None
FOLLOW UP ACTION:
Notify Council of CAFR Award status.
ADVERTISING, NOTICING AND PUBLIC CONTACT:
Pursuant to Government Code 54954.2, this item was properly posted as a City Council agenda item and
included in the packet made available on the City's website in advance of the meeting. A copy of the
agenda packet is also made available at the Saratoga Branch Library each Monday in advance of the
Council meeting.
ATTACHMENTS:
Attachment A
— FY 2012/13 CAFR Document
Attachment B
— FY 2012/13 Single Audit Report
Attachment C
— FY 2012/13 Transportation Development Act Report
Attachment D
— FY 2013/14 Appropriation Limit Report
Attachment E —SAS
114 Report
142
SA 06-
I
CITYOIFSARATOGA
1956
OFOV;
c A L I F O R N I A
F-A
FISCAL YEAR 2012/13
143
CELEBRATING VILLA MONTALVO'S 10OT ANNIVERSARY
COMPREHENSIVE ANNUAL FINANCIAL REPORT
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144
-1 Qj 5AR'q'�
Saratoga, California
Comprehensive Annual Financial Report
For the Fiscal Year Ended June 30, 2013
City Council
JillHunter ..................................................................................... ............................... Mayor
EmilyLo ............................................................................. ............................... Vice Mayor
Howard Miller ............................................................. ............................... Council Member
Chuck Page ................................................................. ............................... Council Member
Manny Cappello .......................................................... ............................... Council Member
Presented under the direction of.-
Dave Anderson, City Manager
Finance & Administrative Services Department
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CITY OF SARATOGA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 309 2013
TABLE OF CONTENTS
INTRODUCTORY SECTION
Letterof Transmittal .......................................................................... ............................... l
GFOA Certificate of Achievement for Excellence in Financial Reporting ...........................7
Principal Officers of the City ............................................................. ............................... 8
OrganizationChart ............................................................................. ..............................9
FINANCIAL SECTION
Independent Auditors' Report ............................................................ ............................... 1 1
Management's Discussion and Analysis (Required Supplementary Information) ............. 13
Basic Financial Statements:
Government -Wide Financial Statements
Statement of Net Position ........................................................... ............................... 27
Statement of Activities and Changes in Net Position ................... ............................... 28
Fund Financial Statements
Governmental Funds:
BalanceSheet .............................................................................. .............................29
Reconciliation of the Government Funds Balance Sheet
to the Government -Wide Financial Statement of Net Position ............................... 30
Statement of Revenues, Expenditures and Changes in Fund Balances ......................... 31
Reconciliation of the Governmental Funds Statement of Revenues,
Expenditures and Changes in Fund Balances to the Government -Wide
Statement of Activities and Changes in Net Position .............. ............................... 32
Proprietary Funds:
Statement of Net Position ........................................................... ............................... 33
Statement of Revenues, Expenses, and Changes in Fund Net Position ......................... 34
Statement of Cash Flows ............................................................ ............................... 35
Basic Financial Statement Notes:
Notes to the Basic Financial Statements ........................................ .............................36
Required Supplementary Information
Budgetary Information ............................................................... ............................... 59
Modified Approach for City Streets Infrastructure Capital Assets ............................... 61
CITY OF SARATOGA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 309 2013
TABLE OF CONTENTS CONTINUED
SUPPLEMENTARY INFORMATION:
Non -Major Governmental Funds
Combining Balance Sheets ........................................................ ............................... 66
Combining Statement of Revenues, Expenditures and Changes in Fund Balances........ 67
Schedule of Revenues, Exp and Changes in Fund Balances — Budget and Actual:
CapitalImprovements ........................................................... ............................... 68
Lighting & Landscape Assessment Districts Special Revenue Funds ..................... 69
Library Bond Debt Service Fund ........................................... ............................... 70
Internal Service Funds
Combining Statement of Net Position ......................................... ............................... 72
Combining Statement of Revenues, Expenses, and Change in Fund Balance ............... 74
Combining Statement of Cash Flows .......................................... ............................... 76
Capital Assets Used in the Operation of Governmental Funds
Comparative Schedule by Source ................................................ ............................... 81
Schedule by Function and Activity ............................................. ............................... 82
Schedule of Changes by Function and Activity ........................... ............................... 84
Statistical Section (Unaudited)
Net Position by Component ........................................................ ............................... 86
Changesin Net Position ............................................................. ............................... 88
Fund Balance of Governmental Funds ........................................... .............................90
Governmental Activities Tax Revenues by Source ...................... ............................... 92
Changes in Fund Balances of Governmental Funds ..................... ............................... 94
Direct and Overlapping Governments ......................................... ............................... 96
Assessed Value of Taxable Property ........................................... ............................... 98
Principal Property Taxpayers .................................................... ............................... 100
Property Tax Levies and Collections ......................................... ............................... 101
Ratios of Outstanding Debt by Type ......................................... ............................... 102
Ratios of General Bonded Debt Outstanding ............................. ............................... 104
Legal Debt Margin Information ................................................ ............................... 106
Direct and Overlapping Governmental Activities Debt .............. ............................... 108
Demographic and Economic Statistics ...................................... ............................... 109
PrincipalEmployers ................................................................ ............................... 110
Full -Time Equivalent City Government Employees by Function ............................... 112
Operating Indicators by Function .............................................. ............................... 114
Capital Asset Statistics by Function .......................................... ............................... 116
11
J SARq
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�IF0
INTRODUCTORY SECTION
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November 12, 2013
CITY OF SARATOGA
Honorable Mayor, City Council, and Citizens of the City of Saratoga, California
CITY HALL
13777 FRUITVALE AVENUE
SARATOGA, CALIFORNIA 95070
(40 8) 868 -1200
The Comprehensive Annual Financial Report (CAFR) of the City of Saratoga for the year ended June 30,
2013 is hereby submitted in accordance with mandated statutes. These statutes require the City of Saratoga to
annually issue a report on its financial position and activity, and that an independent firm of certified public
accountants audits this report. This annual report was prepared in accordance with accounting principles
generally accepted in the United States of America. City Management is responsible for both the accuracy of
the data and the completeness and fairness of the presentation, including all disclosures.
To provide a reasonable basis for making these representations, the City has established internal controls to
provide reasonable rather than absolute assurance that the financial statements will be free of material
misstatement. To the best of our knowledge and belief, the enclosed data is accurate in all material respects
and is reported in a manner designed to present fairly the financial position and results of operations of the
various funds of the City. Information contained in this report is intended to present the reader with a
comprehensive view of the City's financial position and the results of its operations for the fiscal year ending
June 30, 2013, along with additional disclosures and financial information designed to enable the reader to
gain an understanding of the City's financial activities.
The report was prepared as prescribed in Governmental Accounting Standards Board (GASB) Statement
No. 34, Basic Financial Statements and Management's Discussions and Analysis for State and Local
Governments. To facilitate the general public's understanding and usefulness of the City of Saratoga's
financial statements, GASB Statement 34 requires that management provide a narrative introduction,
overview, and analysis to accompany the basic financial statements in the form of Management's
Discussion and Analysis (MD &A). This formal letter of transmittal is designed to complement the
MD &A and should be read in conjunction with it.
The CAFR is presented in the following three sections:
1. Introductory Section — The Introductory Section, which is unaudited, includes this letter of
transmittal, the Government Finance Officers Association's (GFOA's) Certificate of Achievement
for Excellence in Financial Reporting to the City, a list of the City of Saratoga's elected officials and
administrative personnel, and an organization chart.
2. Financial Section — This section includes the Independent Auditor's Report on the financial
statements and schedules, Management's Discussion and Analysis on fiscal operations, and the Basic
Financial Statements which include Government -Wide and Fund Financial statements, the Basic
Financial Statement Notes, and Required Supplementary Information.
3. Supplementary Information Section — The Supplementary Information section includes Non -Major
Governmental Fund statements, Internal Service Fund Statements, and Capital Asset Statements, and
the Statistical Section with selected financial and demographic information generally presented on a
multi-year basis, is unaudited.
Unaudited sections of this document are presented to supplement the basic financial statements. While not
audited, the supplemental information is required by the Governmental Accounting Standards Board, who
considers it to be an essential part of financial reporting for operational, economic and historical context.
THE REPORTING ENTITY AND ITS SERVICES
The City of Saratoga (City), incorporated in 1956, is located 40 miles south of San Francisco in the Santa
Clara Valley. The City currently covers a land area of approximately 12 square miles and contained a
population of 30,706 at January 1, 2013, as reported by the Department of Finance. The City is a general law
city of the State of California and operates under a council- manager form of government. Policymaking and
legislative authority are vested in the City Council, which consists of a Mayor, Vice Mayor and three
additional council members. City Council members are elected at -large for staggered four -year terms. The
Mayor is selected annually by the City Council. The City Council is responsible for, among other things,
passing ordinances, adopting the budget, appointing members to the City's seven advisory commissions and
hiring the City Manager and City Attorney. The City Manager is responsible for implementing the policies
and ordinances of the City Council, overseeing the daily operations of the City, and recommending
appointments of the City's department directors to the City Council.
The City provides a limited range of services including public safety, development regulation, public works,
community and recreation activities and events, and general administrative functions. As a minimal service
city, activities are supplemented through numerous contracts with others. Contracted services include, but
are not limited to, public safety, infrastructure maintenance, engineering services, legal services and
recreation activities. The City is also committed to citizen participation in the evaluation, expansion and
enhancement of services.
Saratoga residents who wish to assist the City Council in forming government policy may do so by serving
on an advisory commission. The commissions act in an advisory capacity to the City Council, and are
comprised of the Heritage Preservation Commission, Library Commission, Parks and Recreation
Commission, Planning Commission, Public Safety Commission, and Youth Commission.
The financial reporting entity (the City) includes all the fund activity of the primary government, as well as
all of its component units. Component units are legally separated entities for which the City is fully
accountable. The City's Saratoga Public Financing Authority (PFA) component unit which provided
financial oversight of local bond obligations was finalized in fiscal year 2005/06. The Authority's final
financial report was issued for fiscal year 2006/07. Blended component units, although legally separate
entities, are in substance, part of the City's operations and data from these units are combined with data of the
City. Accordingly, the operations of the Landscaping and Lighting Assessment Districts are reported in the
City's financial statements.
ECONOMIC CONDITIONS AND OUTLOOK
Within close proximity to many businesses associated with the high technology industry, Saratoga is viewed
as a desirable place to live and serves primarily as a residential community to the Silicon Valley. There is
limited commercial or industrial activity within city boundaries.
Due to its highly rated schools and beautiful neighborhoods nestled within the foothills at the edge of the
valley, Saratoga has grown into an affluent residential city and in general is fiscally protected by the
stability of its' tax and development fee revenues. As is typical for California cities, the City of
Saratoga's largest funding sources are property tax, franchise fees, sales tax, and development fees and
permits. It should be noted however, that while development fees are a significant funding source;
expenses related to the intake of this fee -based revenue more than offsets the revenue received.
Property Tax
Effective with the 2006/07 fiscal year, the City began receiving a significant increase in property tax
revenues due to the passage of Assembly Bill 117. This legislation increased the property tax percentage
allocated to the City under the Tax Equity Allocation (TEA) formula.
Allocation inequality originally arose from the passage of Proposition 13 in 1978, which froze property
taxes at their current level for all cities across the State. This action created significant problems for cities
with low property tax rates. Subsequently, Section 98 of the California Revenue and Taxation Code was
passed establishing a minimum tax equity allocation of 7% of the 1.0% ad valorem tax to those cities
below the average rate as a condition for Counties to receive trial court funding. Impacts to ERAF
created by the shift were backfilled by the State. Because Santa Clara County determined it would
receive less from trial court funding than from the additional tax moneys flowing to the four low tax cities
(Saratoga, Cupertino, Los Altos Hills, and Monte Sereno), additional legislation was enacted which
limited the four low property tax cities in Santa Clara County to just 55% of the 7% minimum allocation.
In 2006, Assembly Bill 117 repealed the 55% limit, however the four cities were required to continue to
remit the County's ERAF rate on these funds so that the bill would have no effect on the State Budget,
and therefore avoid the Appropriations Committee. Unfortunately, the ERAF rate the County remits to
the State is much higher at 47.7% than the four city's ERAF rates ranging from 7.53% to 17.37 %.)
Although made partially whole, these four cities continue to be treated differently than the State's other
TEA cities. For Saratoga, the 2006 legislative adjustments increased revenues from 3.85% to 5.46% of
the 1.0% property tax paid by residents; however it remains below the minimum 7.0 %. Due to this
difference in treatment, efforts to bring the four cities up to the full tax rate continue.
Franchise Fees
Franchise Fees are assessments on a number of homeowner based utility services, including gas, electricity,
water, cable, and solid waste. These assessments are integrated into the utility agreements, to be collected
and remitted by the service companies. The assessments are determined by easement formulas or a
percentage of service costs and are a pass - through fee on their billings. With most of these services
considered necessities in an urban setting, there is little fluctuation in most of the revenues stream. Cable
revenue has increased due to growth in the use of enhanced cable services. And, over the last several years,
solid waste franchise fee revenue has increased with the rise in service charges. Both of these fees are
expected to remain fairly flat in the future.
Sales Tax
With Saratoga primarily a residential community with limited retail sources, Sales Tax is small in comparison
to other cities of similar size. In an average year, the City receives approximately $1 million in Sales Tax,
which is derived primarily from restaurants, grocery and drug stores, and gas stations. These revenue
categories have remained fairly consistent over time as they provide a good balance to meet local needs.
Revenue is not expected to grow significantly in the future as spending habits are migrating to online
purchases, nor is it expected to decrease significantly as the Sales Tax comes from basic services and goods
the community requires.
Development Fees
Development Fees revenue is derived from services related to planning reviews, planning applications,
building plan reviews, engineering reviews, building inspections, and all permits, fees and costs associated
with performing these activities. These services are regulatory to ensure compliance with all applicable laws,
and to ensure health and safety of the community. Although the entire community benefits from an enforced
regulatory program, the service requestor initiates the development change and benefits the most from it, and
therefore should pay most if not all of the costs. While in the past, the financial strength of the Saratoga
community has insulated this revenue source from minor economic fluctuations, the last few years have
proven that development activity does correlate with the stronger economic highs and lows.
Fiscal Outlook
For Saratoga, these main funding sources are considered to be stable and reliable most of the time. In
comparison to other cities, Saratoga suffered only a minor decline in property tax and sales tax revenues with
the economic downturn of 2008. However, the backlash impact on planning fees, building permits and
interest revenues combined with this downturn created a substantial revenue reduction overall, prompting the
City's response for reductions in staffing and operations. This economic low, known as the `Great
Recession', was much more severe than normal and the impacts were considered unusual.
In the spring of 2012, signs of recovery began to emerge. Property Tax revenues began to pick up, with total
General Fund Property Tax revenues increasing by more than 8% in FY 2012/13. A trend in Transfer Tax
fee increases showcased this upturn in the housing market. While Property Tax revenues continue to grow,
there are signs that the housing market has tempered its pace, prompting conservative Property Tax revenue
projections of 3% for the following budget year and into the near future.
Franchise Fee revenue remained stable throughout the recession due to the nature of the revenue. With no
expectation for growth, minimal revenue increases are projected each year, in line with service fee increases.
FY 2012/13 Sales Tax revenue fell slightly from the prior year, but as the decrease was due to corrections in
the State's payment estimates and allocations, it was clear the overall strength of the economy remained
strong. While encouraging, minimal actual growth is expected in future years as the City's land use structure
consists primarily of built -out residential neighborhoods and a small number of commercial developments,
thereby limiting large Sales Tax revenue generating sources.
During the downturn, annual Development Fees dropped by more than $700,000 in two years' time as a
result of the decreasing housing prices and credit tightening. While revenues are not yet back up to pre -
recession levels, FY 2012/13 revenues demonstrated a healthy resurgence in construction activity in
alignment with other strengthening revenues.
California's overall economy is slowly improving, with Saratoga and the rest of the San Francisco Bay Area
cities at the forefront of this swell. Even the State's finances appear to have stabilized. However, ongoing
reduced funding levels continue to have cities concerned that any unprotected State or County -based funding
is still at risk, even with Proposition IA protecting cities from unrestrained State takeaways. With this
continuing fiscal uncertainty and with the anticipation of ever - increasing operating and pension costs,
Saratoga plans to continue operations at basic service levels in preparation for funding impacts as the new
normal of government emerges. The Capital Improvement Program continues to be funded through
dedicated funding sources, grant money, and residual funding from prior year operations.
FINANCIAL INFORMATION AND MAJOR INITIATIVES
Financial Controls
Management of the City is responsible for establishing and maintaining an internal control structure designed
to ensure that the assets of the City are protected from loss, theft or misuse, and to ensure that adequate
accounting data is compiled to allow for the preparation of financial statements in conformity with generally
accepted accounting principles. The internal control structure is designed to provide reasonable, but not
absolute, assurance that these objectives are met. The concept of reasonable assurance recognizes that: (1)
4
the cost of a control should not exceed benefits likely to be derived, and (2) the valuation of costs and benefits
requires estimates and judgments by management.
As a recipient of federal, state and local financial assistance, the City is also responsible for guaranteeing that
an adequate internal control structure is in place to ensure and document compliance with applicable laws and
regulations related to these programs. This internal control structure is subject to periodic evaluation by the
City's management.
For Cash Management, the City practices a passive approach to investments and maintains flexibility by
managing a pooled cash system. Under the pooled cash concept, the City invests the cash of all funds with
maturities planned to coincide with cash needs. Idle cash is invested in certain eligible securities as
constrained by law and further limited by the City's investment policy. The goals of the City's investment
policy are safety, liquidity and yield. Cash management is tracked by fund and reconciled monthly.
In addition, the City maintains extensive budgetary controls. The objective of these controls is to ensure
compliance with legal provisions embodied in the annual appropriated budget approved by the City Council.
Activities of the general fund, special revenue funds, capital projects funds and debt service funds are
included in the annual appropriation.
The level of budgetary control (i.e., the level at which expenditures cannot exceed the appropriated amount)
is at the fund level. The City also maintains an encumbrance accounting system as another method of
maintaining budgetary control. Encumbered amounts lapse at year -end with the exception of the Capital
Improvements Projects, which are multiple -year projects. On occasion, outstanding encumbrances of a
material nature are reviewed by the responsible department at year end, and if deemed critical, a
recommendation is made to the City Council to take action by Resolution to re- appropriate these funds into
the following year's budget.
Major Initiatives
The fiscal year 2012/13 Budget was developed with a focus on attaining a sustainable operating structure
which maintained service levels under expectations of continued revenue reductions. With the ongoing
potential for takeaways due to the State's fiscal struggles, departmental budgets were held to basic service
levels and staffmg costs were lowered through salary and benefit reductions attained during the prior year's
labor negotiations.
The Operating Budget focused on maintaining core services. A small amount of funding was provided to
encourage business development through a Chamber of Commerce subgroup which focused on promoting
the Village as a destination to increase business activity. The City also sought to improve communications
and involve citizens in City activities through enhancements to the City's radio station control system,
improvements in the Community Events process, and Social Media Outreach tools.
With limited funding available for new Capital Projects in FY 2012/13, staff concentrated on completing
existing projects already budgeted and standard ongoing maintenance projects for storm drain and sidewalk
repairs, and traffic safety. Available City funding was used primarily to leverage grant funding for Street
projects and for two safety projects. In conjunction with promoting Saratoga businesses, funding was also
allocated for a new Business Development project to promote City businesses.
INDEPENDENT AUDIT
The City engaged Chavan & Associates, LLP to express an opinion on the financial statements based on
their audit. The audit includes examining, on a test basis, evidence supporting the amounts and
disclosures in the financial statements, assessing the accounting principles used and significant estimates
made by management, and evaluating the overall financial statement presentation. Generally accepted
auditing standards set forth in the General Accounting Office's Government Auditing Standards were used by
the auditors in conducting the engagement. The City's Annual Financial Report received an unqualified
(clean) opinion from the auditors. The independent auditors' report is presented as the first component of
the financial section of this report.
hi addition to meeting the requirements set forth in statutes, the audit was also designed to meet the
requirements of the federal Single Audit Act of 1984, as amended, and the related U.S. Office of
Management and Budget's Circular A -133, Audits of States, Local Governments, and Non -Profit
Organizations. The City's federal financial assistance program also received an unqualified (clean)
opinion from the auditors.
Awards
The Government Finance Officers Association (GFOA) of the United States and Canada awarded a
Certificate of Achievement to the City for its Excellence in Financial Reporting on the CAFR for the fiscal
year ended June 30, 2012. In order to be awarded a Certificate of Achievement, the City published an easily
readable and efficiently organized financial report. This report satisfied both generally accepted accounting
principles and applicable legal requirements.
The Certificate of Achievement is valid for a period of one year. We believe our current CAFR continues to
meet the Certificate of Achievement program's requirements, and plan on submitting it to the GFOA to
determine its eligibility for another certificate.
ACKNOWLEDGEMENTS
This CAFR represents the culmination of numerous hours of hard work expended by many individuals in the
Finance & Administrative Services Department. In particular, we would like to express our appreciation to
Robert Edris, Sr. Accountant for his preparation of this annual financial report, and to our supporting staff
members: Glenda Cracknell, Sr. Accountant; Ann Xu, Accountant; Julie Ingraham, Karen Caselli, and Gina
Fitch, Accounting Technicians for their assistance with the audit and exemplary services throughout the year.
Furthermore, we would like to thank Chavan & Associates, LLP Certified Public Accountants for their
helpful assistance in the preparation of this report. Finally, we would like to give credit to the City Council
for their ongoing interest and support in planning, conducting and advising on the operations of the City in a
responsible and representative manner.
Respectfully submitted,
6
Dave Anderson
Mary Furey
City Manager
Finance and Administrative Services Director
6
Government Finance Officers Association
Certificate of
Achievement
for Excellence
4
in Financial
Reporting
Pre.sen-wd, to
City of Saratoga
California
For its Comprehensive Annual
Finamial Report
for thy; Fiscal, Year Ended
,inns 30, 2012
Executive Directar/CEO
CITY OF SARATOGA
ELECTED OFFICIALS AND
ADMINISTRATIVE PERSONNEL
As of June 30, 2013
Ciffi*110001111
Jill Hunter - Mayor
Emily Lo — Vice Mayor
Howard Miller
Chuck Page
Manny Cappello
CITY STAFF
Dave Anderson — City Manager
Crystal Morrow — City Clerk
Mary Furey — Finance & Administrative Services Director
James Lindsay — Community Development Director
John Cherbone — Public Works Director
Michael Taylor — Recreation & Facilities Director
CITY ATTORNEY
Richard S. Taylor — Shute, Mihaly & Weinberger
INDEPENDENT AUDITORS
Chavan & Associates, LLP Certified Public Accountants
Recreation & Facilities
Department
Recreation & Facilities
Director
City of Saratoga - Organization Chart
Citizens of Saratoga 1
Elected City Council
Citizen Advisory
Commissions & City Manager City Attorney
Committees I F
City Manager's Office
I Administrative Analyst Olficeof the City Clerk
50 Executive Assistant 1 City Clerk
50 Deputy City Clerk
Recreation Services Division
1 Senior Recreation Supervisor
1 Recreation Supervisor
75 Office Specialist II
1 Office Specialist III
Facilities Division
1 FacilityMaint. Supervisor
1 FacilityMaint. Leadworker
2 FacilityMaint. Workers
.60 Facility Coordinator
Community Development
Department
Community Development
Director
Planning Division
1 Senior Planner
2 Assistant Planners
1 Arborist
1 Office Specialist
Building Division
1 Building Official
2 Building Inspectors
1 Plan Check Engineer
1 Office Specialist
9
Public Works
Department
Public Works
Director
Engineering Division
1 Sr. Civil Engineer
1 Associate Engineer
.90 Administrative Analyst
.75 Office Specialist
Finance & Administrative
Services Department
Finance & Administrative
Services Director
Streets and Fleet Division
1 Manager- Streets and Fleet
1 Street Maint. Leadworker
1 Street Maint. Specialist
4 Street Maint. Workers
.50 Office Specialist
Parks Division
1 Manager - Parks
1 Park Maint. Leadworker
1 Park Maint. Specialist
5 Park Maint. Workers
.50 Office Specialist
Finance Division
.90 Accountant
3 Accounting Technicians
Information Technology
Division
1 IT Analyst
Human Resources Division
1 HR Manager
This page is intentionally blank
10
FINANCIAL SECTION
161
This page is intentionally blank
Chavan & associates, LLP
Certified Public Accountants
INDEPENDENT AUDITOR'S REPORT
To the Honorable Mayor and Members of the
City Council of the City of Saratoga
Saratoga, California
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, each major fund,
and the aggregate remaining fund information of the City of Saratoga (the "City "), as of and for the year
ended June 30, 2013, and the related notes to the financial statements, which collectively comprise
City's basic financial statements as listed in the table of contents.
Management's Responsibility for the Financial Statements
The City's management is responsible for the preparation and fair presentation of these financial
statements in accordance with accounting principles generally accepted in the United States of America;
this includes the design, implementation, and maintenance of internal control relevant to the preparation
and fair presentation of financial statements that are free from material misstatement, whether due to
fraud or error.
Auditor's Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted
our audit in accordance with auditing standards generally accepted in the United States of America, the
standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States. Those standards require that we plan and perform the audit to
obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in
the financial statements. The procedures selected depend on the auditor's judgment, including the
assessment of the risks of material misstatement of the financial statements, whether due to fraud or
error. In making those risk assessments, the auditor considers internal control relevant to the City's
preparation and fair presentation of the financial statements in order to design audit procedures that are
appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of
the City's internal control. Accordingly, we express no such opinion. An audit also includes evaluating
the appropriateness of accounting policies used and the reasonableness of significant accounting
estimates made by management, as well as evaluating the overall presentation of the financial
statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for
our audit opinions.
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the
respective financial position of the governmental activities, each major fund, and the aggregate
remaining fund information of the City of Saratoga, as of June 30, 2013, and the respective changes in
financial position and, where applicable, cash flows thereof for the year then ended in accordance with
accounting principles generally accepted in the United States of America.
Page 111 1475 Saratoga Ave, Suite 180, San Jose, CA 95129
Tel: 408 - 217 -8749 • E -Fax: 408 - 872 -4159
163 info @cnallp.com • www.cnallp.com
Chauan & Associates, LLP
Certified Public Accountants
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management's
discussion and required supplementary information, as listed in the table of contents, be presented to
supplement the basic financial statements. Such information, although not a part of the basic financial
statements, is required by the Governmental Accounting Standards Board who considers it to be an
essential part of financial reporting for placing the basic financial statements in an appropriate
operational, economic, or historical context. We have applied certain limited procedures to the required
supplementary information in accordance with auditing standards generally accepted in the United
States of America, which consisted of inquiries of management about the methods of preparing the
information and comparing the information for consistency with management's responses to our
inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic
financial statements. We do not express an opinion or provide any assurance on the information because
the limited procedures do not provide us with sufficient evidence to express an opinion or provide any
assurance.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that
collectively comprise the City's financial statements as a whole. The introductory section, combining
individual non -major fund statements and schedules, and statistical section, as listed in the table of
contents, are presented for purposes of additional analysis and are not a required part of the financial
statements. The combining individual non -major fund statements and schedules have been subjected to
the auditing procedures applied in the audit of the basic financial statements and, in our opinion, are
fairly stated in all material respects in relation to the basic financial statements taken as a whole. The
introductory and statistical sections have not been subjected to the auditing procedures applied in the
audit of the basic financial statements and, accordingly, we do not express an opinion or provide any
assurance on them.
Other Information
As discussed in Note 1 to the financial statements, the City adopted the provisions of GASB Statement
No. 63, Financial Reporting of Deferred Ou�flows of Resources, Deferred Inflows of Resources, and Net
Position, and GASB Statement No. 65, Items Previously Reported as Assets and Liabilities, effective
July 1, 2012.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated October 18,
2013 on our consideration of the City's internal control over financial reporting and on our tests of its
compliance with certain provisions of laws, regulations, contracts, and grant agreements and other
matters. The purpose of that report is to describe the scope of our testing of internal control over
financial reporting and compliance and the results of that testing, and not to provide an opinion on
internal control over financial reporting or on compliance. That report is an integral part of an audit
performed in accordance with Government Auditing Standards in considering the City's internal control
over financial reporting and compliance.
C All, 4 UF
October 18, 2013
San Jose, California
Page 112 1475 Saratoga Ave, Suite 180, San Jose, CA 95129
Tel: 408 - 217 -8749 • E -Fax: 408 -872 -4159
164 info @cnallp.com • www.cnaUp.com
CITY OF SARATOGA
MANAGEMENT'S DISCUSSION AND ANALYSIS
FOR THE YEAR ENDED JUNE 30, 2013
INTRODUCTION
The Management's Discussion and Analysis (MD &A) is a required section of the City's Comprehensive
Annual Financial Report (CAFR), as shown in the overview below. The purpose of the MD &A is to
presents discussion and analysis of the City's financial performance during the fiscal year that ended on
June 30, 2013. This report will (1) focus on significant financial issues, (2) provide an overview of the
City's financial activity, (3) identify changes in the City's financial position, (4) identify any individual
fund issues or concerns, and (5) provide descriptions of significant asset and debt activity.
This information, presented in conjunction with the annual Transmittal Letter and Basic Financial
Statements is intended to provide a comprehensive understanding of the City's operations and financial
standing.
Required Components of the Annual Financial Report
Management's Basic
Discussion & Analysis Financial Statements
Govemment -Wide Fund Notes to the
Financial Statements F Financial Statements Financial Statements
FISCAL YEAR 2012/13 FINANCIAL HIGHLIGHTS
• Total net position increased by $2.3 million last fiscal year.
• The City's assets exceeded its liabilities by $ 127.7 million; assets totaled $142.5 million and
liabilities were $ 14.8 million.
• Net position is comprised of $112.4 million for investment in capital assets, net of depreciation
and related debt; $2.0 million restricted for specific purposes; and $13.4 million in unrestricted
Net position (reference pg #27).
• Total City -wide revenues were $21.7 million which consists of program revenue of $7.8
million and general revenues of $13.8 million (reference pg #28).
• Total City expenses were $19.4 million (reference pg #28).
• Total Governmental Fund's fund balances were $14.8 million, consisting of $9.9 million in the
General Fund, $3.4 million in the Capital Improvement Funds, and $1.5 million in the Other
Governmental Funds (reference pg #29). This represents an increase of $948 thousand from
last year.
• General Fund revenues were $17.6 million, while General Fund expenditures were $15.6
million (reference pg #31).
CITY OF SARATOGA
MANAGEMENT'S DISCUSSION AND ANALYSIS
FOR THE YEAR ENDED JUNE 30, 2013
THE BASIC FINANCIAL STATEMENTS
The Basic Financial Statements are comprised of 1) Government -wide (City -wide) Financial Statements, and;
2) Fund Financial Statements. These two sets of financial statements provide the reader two different
perspectives of the City's financial activities and financial position.
Government -Wide Financial Statements provide a longer -term view of the City's activities as a whole, and
comprise the Statement of Net Position and the Statement of Activities. The Statement of Net Position
provides information about the financial position of the City as a whole, including all its capital assets and
long -term liabilities on a full accrual basis, similar to that used by corporations. The Statement of Activities
provides information about all the City's revenues and all its expenses, also on a full accrual basis, with the
emphasis on measuring net revenues and/or expenses for each of the City's programs. The Statement of
Activities explains in detail the change in Net Position for the fiscal year.
All of the City's activities are required to be grouped into government activities and business -type activities.
The entire amount in the Statement of Net Position and the Statement of Activities are also required to be
separated into governmental activities or business -type activities in order to distinguish between these two
types of activities of the City. In the case of the City of Saratoga, there are no business -type activities as of
June 30, 2013.
Fund Financial Statements report the City's operations in more detail than the government -wide statements
and focus primarily on the short-term activities of the City's general fund and other major funds. The Fund
Financial Statements measure only current revenues and expenditures and fund balances; they exclude capital
assets, long -term debt, and other long -term amounts.
Major funds account for the major financial activities of the City and are presented individually, while the
activities of non -major funds are presented in summary, with subordinate schedules presenting the detail for
each of these other funds. Major funds are explained below.
The Government -Wide Financial Statements
Government -wide financial statements are prepared on the accrual basis, which means they measure the flow
of all economic resources of the City as a whole. The Statement of Net Position and the Statement of
Activities present information about the following:
Governmental Activities - All of the City's basic services are considered to be governmental activities,
including general government, community development, public safety, transportation, and, culture and
leisure. These services are supported by general City revenues such as taxes, and by specific program
revenues such as development and recreation program fees.
Business -Type Activities - This category includes enterprise activities such as water, sewer, and utilities.
Unlike governmental services, these services are fully supported by charges paid by users based on the
amount of services they use. The City of Saratoga does not have any business -type activities at this time.
Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been
segregated for specific activities or objectives. The City, like other local governments, uses fund
accounting to ensure and demonstrate compliance with finance- related legal requirements.
CITY OF SARATOGA
MANAGEMENT'S DISCUSSION AND ANALYSIS
FOR THE YEAR ENDED JUNE 30, 2013
Fund financial statements provide detailed information about each of the City's most significant funds, called
major funds. The concept of major funds, and the determination of which are major funds, was established
by GASB Statement 34 and replaces the concept of combining like funds and presenting them in total.
Instead, each major fund is presented individually, with all non -major funds summarized and presented only
in a single column. Subordinate schedules present the detail of these non -major funds. Major funds present
the major activities of the City for the fiscal year, and may change from year to year as a result of changes in
the pattern of the City's activities. The City's funds are segregated into three categories: governmental funds,
proprietary funds, and fiduciary funds.
Governmental Funds - The City's basic services are reported in governmental funds, which focus on how
money flows into and out of those funds and the balances available at year -end. Financial statements are
prepared on the modified accrual basis, which means they measure only current financial resources and uses.
Carrying amounts for capital assets and other long -lived assets, along with long -term liabilities are not
presented on the balance sheet in the governmental fund financial statements. Unlike the government -wide
financial statements, governmental fund financial statements focus on near -term inflows and outflows of
spendable resources, as well as on balances of spendable resources available at the end of the fiscal year.
Such information may be useful in evaluating the City's near -term financing requirements.
Proprietary Funds — Internal service funds are an accounting device used to accumulate and allocate costs
internally among the City's various functions. The City uses internal service funds to account for liability
and risk management, workers compensation, office equipment support services, information technology
services, vehicle and building maintenance, and vehicle and information technology equipment
replacement. Because the internal service funds benefit the governmental functions, they have been
included with the governmental activities in the government -wide financial statements.
Fiduciary Funds — These funds account for assets held by the City in a trustee capacity or as an agent for
individuals, private organizations, other governmental units, and/or other funds. Fiduciary funds are not
reflected in the government -wide financial statements because these resources are not available to support
the City's programs. Currently the City does not have any fiduciary funds.
NOTES TO THE FINANCIAL STATEMENTS
Notes to the Financial Statements provide additional information that is essential to a full understanding of
the data provided in the government -wide and fund financial statements. The notes can be found
immediately following the fund financial statements.
REQUIRED SUPPLEMENTARY INFORMATION
Required supplementary information other than through the MD &A follows the Notes and includes a
budgetary comparison for the General Fund as presented in the governmental fund financial statements,
and information on the modified approach for city streets and infrastructure.
SUPPLEMENTARY INFORMATION
Combining and individual fund statements and schedules are included to provide additional information
on non -major governmental funds including special revenue, debt service, and capital project funds, as
well as proprietary internal service fund information and uses of capital assets. An un- audited statistical
section provides historical and current data on financial trends, revenue and debt capacity, demographic
and economic information, and operating information.
CITY OF SARATOGA
MANAGEMENT'S DISCUSSION AND ANALYSIS
FOR THE YEAR ENDED JUNE 30, 2013
GOVERNMENT -WIDE FINANCIAL ANALYSIS
Net position may serve over time as an indicator of the City's financial position. The City's Total Net
Position increased $2,293,952, from $125,387,400 in fiscal year 2011/12 to $127,681,352 in fiscal year
2012/13.
The most significant portion of the City's net position ($112,353,273 or 88.0 %) accounts for its investment in
capital assets, (e.g., land, buildings, general government infrastructure, equipment, etc.) less any related debt
used to acquire those assets that are still outstanding. These capital assets represent infrastructure which
provides services to the citizens, consequently, these assets are not available for future spending.
$1,970,887 or 1.5% of the City's net position is subject to external restrictions on how they may be used. Of
these restricted net position, $621,948 is restricted for lighting and landscaping assessment districts, $463,182
is restricted to environmental programs, and $885,757 is for repayment of long -term debt.
The remaining $13,357,192 or 10.5% of the City's net position are unrestricted and may be used to meet the
City's ongoing obligations to citizens and creditors.
As s ets
Current assets
Capital assets
Liabilities
Current liabilities
Long -term debt
Net Position
Total Assets
Total Liabilities
Net Position
Net investment in capital assets
Restricted for environmental services
Restricted for special assessment funds
Restricted for debt service
Unrestricted
Total Net Position
Governmental Activities
2013 2012
$ 18,646,780
123,893,273
142,540,053
3,228,709
11,629,992
14,858,701
112,353,273
463,182
621,948
885,757
13,357,192
$ 127,681,352
$ 18,023,582
123,196,676
141,220,258
4,051,633
11,781,225
15,832,858
111,201,676
562,504
513,182
862,415
12,247,623
$ 125,387,400
CITY OF SARATOGA
MANAGEMENT'S DISCUSSION AND ANALYSIS
FOR THE YEAR ENDED JUNE 30, 2013
Functions /Programs
Program Revenues
Charges for services
Operating grants and contributions
Capital grants and contributions
Total Program Revenues
General Revenues
Property taxes
Sales taxes
Local taxes
Franchise taxes
Motor vehicle in -lieu
Intergovernmental revenues
Investment earnings
Other revenues
Total General Revenues
Expenses
General and intergovernmental services
Public safety
Public works
Community services
Community development services
Interest on long -term debt (unallocated)
Total Expenses
Increase / (Decrease) in Net Position
Net Position, Beginning of Year
Net Position, End of Year
Statement of Changes in Net Position
Governmental Activities
2013 2012
$ 7,154,600
75,000
599,067
7,828,667
9,152,499
1,051,121
769,357
1,919,750
16,402
766,090
50,562
112,906
13,838,687
4,143,254
4,381,644
6,921,349
1,804,331
1,712,706
410,118
19,373,402
2,293,952
125,387,400
$ 127,681,352
$ 5,625,974
1,319,318
2,337,120
9,282,412
8,456,687
1,100,489
683,383
1,852,390
15,830
910,331
66,623
118,181
13,203,914
3,486,353
4,299,853
9,121,435
1,995,948
1,553,119
452,645
20,909,353
1,576,973
123,810,427
$ 125,387,400
Increase
(Decrease)
$ 1,528,626
(1,244,318)
(1,738,053)
(1,453,745)
695,812
(49,368)
85,974
67,360
572
(144,241)
(16,061)
(5,275)
634,773
656,901
81,791
(2,200,086)
(191,617)
159,587
(42,527)
(1,535,951)
716,979
1,576,973
$ 2,293,952
As shown in the above Statement of Changes in Net Position schedule, the net change in program
revenues from the prior fiscal year for governmental activities is a decrease of $1,453,745. The net
change in general revenues from the prior year is an increase of $634,773, for a total decrease in revenues
of $818,972. The net change in expenses from the prior year was a decrease of $1,535,951.
With total program and general revenues for fiscal year 2012/13 at $21,667,354 and total expenses at
$19,373,402, the net activity resulted in an increase in Net Position of $2,293,952.
An analysis and graphical representation of the changes in revenues and expenditures by type of
significant events follows:
CITY OF SARATOGA
MANAGEMENT'S DISCUSSION AND ANALYSIS
FOR THE YEAR ENDED JUNE 30, 2013
Revenues
Although a number of revenue categories increased during FY 2012/13, the offset from large reductions
in operating and capital grant revenues resulted in a net decrease of $818,972 in total program and general
revenues.
$10,000,000
$9,000,000
$8,000,000
$7,000,000
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
(.;HART OF KEVENUE INCREASE OR
Total Revenues by Category
■FY2011 /12 ■FY2012 /13
Noes V
04 cz"q
Increases in Revenues
Program Revenues decreases were offset by a substantial increase in one category:
• Charge for Services revenue increased by $1,528,626 due in part to a more than $1 million increase in
maintenance project revenues. Additional increases came from development revenues, a new solid
waste surcharge for waste management expenses, and the new VLF surcharge for street maintenance.
General Revenues increased $634,773 from the prior year. The most significant changes include:
• A $695,812 increase in Property Tax revenue includes a one -time PTAF reimbursement payment of
$177,881, with the remainder from increases in secured, unsecured, and document transfer taxes,
illustrating a healthy resurgence in the housing market with property turnover and rising prices.
• An increase of $85,974 in local taxes is a combination of increases in Transient Occupancy Tax
($22,779), and taxes related to the increase in construction activity: Supplemental Business License
Tax ($23,241) and Construction Tax ($40,881).
• A $67,360 increase in Franchise Tax came primarily from a jump in Solid Waste Fee revenue
($45,714), but also includes increases in Water Fees ($14,116) and Cable Fees ($18,996). Gas and
Electric Fee decreases ($11,492) offset the increases.
CITY OF SARATOGA
MANAGEMENT'S DISCUSSION AND ANALYSIS
FOR THE YEAR ENDED JUNE 30, 2013
Decreases in Revenues
Program Revenues decreased substantially in grant revenues:
• A decrease of $1,244,318 in Operating Grants is a result of two large one -time grants received in the
prior year for 1) $750,000 for the purchase of land for future use as an open space park, and 2)
$466,818 in Prop 1B grant revenue for street maintenance work.
A $1,738,053 decrease in Capital Grants and Contributions is a result of 1) a reduction in one -time
grant revenues received last year and 2) the change in grant policy to eliminate the accrual of all grant
expenditures as receivables. Only grant expenditures which are reimbursed within 75 days of year
end will be accrued, as is the standard for other types of receivables. Invoiced but unreimbursed
receivables are offset through a unearned revenue journal.
General Revenues decreased substantially in two categories:
• A $144,241 decrease in Intergovernmental Revenue came from a reduction in Gas Tax revenue. The
decrease in Gas Tax is a result of AB 1465 (2012). This legislation shifted a portion of Section 2103
funds to the State Highway account to backfill for funds transferred from that account to the State's
General Fund to pay for transportation debt service. The State's reconciliation included adjustments
to both 2011/12 and 2012/13 fiscal year allocations, causing the large decrease.
• A $49,368 decrease in Sales Tax revenues resulted from a combination of the State's estimates which
were too high in the prior year, which subsequently resulted in a FY 2011/12 overpayment and a
reconciling reduction in FY 2012/13 payments to compensate for the overpayment. There were also
several adjustments for incorrect prior year allocations.
Expenses
The FY 2012/13 net change in expenses for Governmental Activities was a decrease of $1,535,951 which
came primarily from reductions in Public Works capital spending as illustrated in the chart below.
CHART OF EXPENSE INCREASE OR (DECREASE)
Total Expenses by Category
■FY 2011 /12 ■FY 2012/13
$10,000,000
$9,000,000
$8,000,000
$7,000,000
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
0 es ", lea �eb�
5COO, ti
CO _ e
CITY OF SARATOGA
MANAGEMENT'S DISCUSSION AND ANALYSIS
FOR THE YEAR ENDED JUNE 30, 2013
Increases in Expenses
Significant increases in expenditures from the prior year occurred in several categories:
• General and intergovernmental services increased by $695,901, primarily from the $245,444 payoff
of the Ca1PERS side fund. Growth in labor and operational costs also contributed toward the
increase.
• Public Safety increased by $81,791 as a result of an increase in the cost of the Sheriffs law
enforcement contract.
• Community Development Services increased by $159,587, consisting of staff cost increases in the
Development Services and Building and Inspection programs.
Decreases in Expenses
Notable decreases were related to a reduction in capital project expenditures:
• Public Works (primarily street capital improvement projects) decreased in total by $2,200,086, and
Community Services (primarily park capital improvement projects) decreased by $191,617.
MAJOR AND OTHER GOVERNMENTAL FUNDS: CHANGE IN FUND BALANCE
A summary of the changes in fund balance of the Major Funds and Other Governmental Funds is
presented below:
Total Revenues
Total Expenditures
Revenues Over
(Under) Expenditures
Transfers in
Transfers out
Net change in fund balances
Beginning of year
End of year
Funds
Capital
General Improvement
$ 17,635,988 $ 2,776,901
15,567,935 3,979,272
Other
Governmental
Funds
$ 1,375,340
1,292,554
2,068,053
(1,202,371)
82,786
106,000
1,184,500
-
(1,184,500)
(106,000)
-
989,553
(123,871)
82,786
8,929,121
3,544,205
1,424,919
$ 9,918,674
$ 3,420,334 $
1,507,705
Included in the Major Funds are the General Fund and the Capital Improvement Funds. The Other
Governmental Funds include twenty -five Lighting and Landscape Assessment Districts, accounted for as
one fund in the financials and the Library Bond Debt Service Fund. The total net change from fiscal year
transactions, including Major Funds and Other Governmental Funds, was an increase of $948,468.
General Fund
As shown in the preceding Major Funds table, the net change in the General Fund's ending fund balance
is an increase of $989,553. A Net Gain is a result of the net operating revenues exceeding net operating
expenditures. A number of the General Fund revenue categories increased from the prior year for a net
revenue gain of $1,375,340, most notably property tax revenues and development related fees. The
CITY OF SARATOGA
MANAGEMENT'S DISCUSSION AND ANALYSIS
FOR THE YEAR ENDED JUNE 30, 2013
addition of the Measure B tax revenue to fund street maintenance activities, and a solid waste surcharge to
fund environmental programs contributed to the gain. General Fund revenues budgets are conservatively
based upon prior year experience and revenue specific information; however the strengthening of the
housing market at a fairly rapid pace and the added revenue streams resulted in a large positive variation
from budgeted revenues.
Expenditures are budgeted at anticipated program needs at not -to- exceed projected funding levels. With
the increase development activity, related expenditures increased from the prior year. Additional
increases came from salary and benefit cost increases, sheriff contract increases, and rising internal
service fund costs.
Capital Improvement Project Fund
As shown in the table above, the net change in the Capital Improvement Fund decreased by $128,871 as a
portion of the capital improvement project work completed over the course of the year utilized prior year
funding in addition to current year funding.
Other Governmental Funds
Of the net $82,786 increase in Other Governmental Funds, the collective 25 Landscaping & Lighting
funds comprise $59,444 of the total. The Library Bond debt service fund accounts for the remaining
$23,342 of the increase. Both net gains represent the excess of revenue over expenditures in the normal
course of operations.
GENERAL FUND — BUDGETARY HIGHLIGHTS
Changes from the City's General Fund original budget to the final budget are detailed in the Required
Supplementary Information Section along with a comparison to actual activity for the year ended.
Changes to the City's budget that increase or decrease appropriations in a fund must be approved by a
resolution of the City Council. Modifications to the budget that are a realignment of fiscal activities with
no impact to the fund's bottom line may be approved by the City Manager. Significant changes from the
City's original budget to the final budget are summarized as follows:
Revenues and Transfers In
Revenues
Transfers in
Adopted to Final Budget
Fiscal Year Ended June 30, 2013
Adopted Budget Final
Budget Adjustments Budget
$ 15,821,815 871,794 $ 16,693,609
$ 106,000 - $ 106,000
The General Fund adopted revenue budget was $15,821,815, and adopted transfers in was $106,000. At
mid -year, budget adjustments were made to increase expected revenues. The Sheriff's Office provided
the City with a very large contract refund of $303,294. This refund was not budgeted as refunds may or
may not be received, and the amount is unknown at the time of budget adoption. Impacts from the upturn
in the housing market coupled with historically low interest rates contributed to an expected $250,000
increase in property taxes, and $398,500 in various planning, building, and engineering fees.
On the other hand, at mid -year Sales Tax was trending far below budget leading to a budget decrease of
$60,000. By year -end, sales tax revenues had partially recovered, and were over budget by $15,000.
CITY OF SARATOGA
MANAGEMENT'S DISCUSSION AND ANALYSIS
FOR THE YEAR ENDED JUNE 30, 2013
Meanwhile, historically low interest rates were continuing to fall even in the midst of the improving
economy. This led to a $10,000 decrease in budgeted interest, from $55,100 to $45,100.
Disappointingly, interest earning ended the year even lower, with $28,670 received. Another mid -year
budgeted decrease came from the notification of another cell tower lease cancellation. However, Metro
PCS continued their lease payment through the end of the fiscal year, so the budget reduction was not
needed after all.
The original amount of $106,000 of budgeted transfers in from Gas Tax funds to reimburse the General
Fund for engineering, administrative, and project management staff time remained the only transfer in to
the General Fund.
Expenses and Transfers Out
Expenditures
Transfers out
Adopted to Final Budget
Fiscal Year Ended June 30, 2013
Adopted Budget Final
Budget Adjustments Budget
$ 15,803,048 366,311 $ 16,169,359
$ 735,000 449,500 $ 1,184,500
The General Fund adopted expenditure budget was $15,803,048 and adopted transfers out was $735,000.
Budget adjustments were made at the City's mid -year review; City Council members approved:
$245,444 to pay off the remaining Ca1PERS Employer Side Fund liability to reduce the employer
contribution rate and generate approximately $30,000 in savings, $16,185 was appropriated to pay an
unexpected West Valley Sanitation charge for their Employer Side Fund liability, and another $75,000
was appropriated for various operational funding increases, primarily related to street and parks
maintenance. Additional budget adjustments of $30,000 for backup building inspector services and
$18,225 for the purchase and installation of a new orchard well pump were approved later in the year.
Transfers Out increased by $449,500. At mid -year, Council approved $60,000 be transferred out for the
Civic Theater Master Plan Study, while $64,500 went to fund the Community Center's new wood floor.
Later in the year, $45,000 was transferred for Parking District #3 lot repairs, and $280,000 to fund repairs
for the Hakone Gardens Driveway damage caused by failed storm drains during a heavy winter storm.
CAPITAL ASSETS
The City of Saratoga elected to use the "Modified Approach" as defined by GASB Statement No. 34 for
infrastructure reporting in which eligible infrastructure capital assets are not required to be depreciated if
the following requirements are met:
• The City manages the assets using an asset management system which requires that the City (1)
perform an up -to -date inventory; (2) perform condition assessments and summarize the results using
a measurement scale; and (3) estimate the annual amount to preserve the assets at the established
condition assessment level.
• The City documents that the eligible infrastructure capital assets are being preserved approximately
at or above the established and disclosed condition assessment level.
CITY OF SARATOGA
MANAGEMENT'S DISCUSSION AND ANALYSIS
FOR THE YEAR ENDED JUNE 30, 2013
City policy is to achieve an average Pavement Condition Index (PCI) rating of 70 for all streets, at
minimum. The City's overall rating was 76 with 83% of streets rated as Excellent to Very Good, 14% of
streets are rated as "Good ", 3% of streets rated "Poor ", and 0% of streets are rated as "Very Poor ". The
City spent $2,856,603 to maintain and preserve eligible infrastructure assets. For more detailed
information on Capital Assets activity, please refer to Note 4 in the section entitled "Notes to the Basic
Financial Statements" and Note 2 in the "Required Supplementary Section ". The latest assessment study
was conducted during the fall of 2010. A road assessment study update will be conducted in the fall of
2013.
As of June 30, 2013, the City had $123,893,273 invested in a variety of capital assets as reflected in the
following schedule, which represents an increase of $696,597 or a 0.6% increase from the prior year.
Capital Assets at Year I%d
Net of Depreciation
The following reconciliation summarizes the changes in Capital Assets.
Changes in Capital Assets
Governmental Activities
2013
2012
Land
$ 14,585,401
$ 14,510,401
Building and structures
18,203,584
16,969,831
Machinery and equipment
663,288
604,135
Infrastructure
82,825,336
83,945,356
Construction in progress
7,615,664
7,166,953
Total Capital Assets, Net of Depreciation
$ 123,893,273
$ 123,196,676
The following reconciliation summarizes the changes in Capital Assets.
Changes in Capital Assets
Major capital projects in progress during fiscal year 2012/13 included the following expenditures:
• Prospect Center /19548 Prospect - $113,452
• Library Improvements - $118,910
• Highway 9 Traffic Safety - $774,371
• Highway 9 Improvement — Phase III - $429,779
• Fruitvale Avenue Median - $125,954
• Village Sidewalk, Curb, and Gutters - $137,193
Balance
Balance
July 1, 2012
Additions
Retirements
Reclassification
June 30, 2013
Land
$ 14,510,401
$ -
$ -
$ 75,000
$ 14,585,401
Building and structures
23,611,590
-
-
1,868,560
25,480,150
Machinery and equipment
2,422,782
104,243
(125,586)
68,887
2,470,326
Infrastructure
104,928,913
-
-
97,878
105,026,791
Construction in progress
7,166,953
2,612,974
(53,938)
(2,110,325)
7,615,664
Depreciation
(29,443,963)
(1,966,682)
125,586
-
(31,285,059)
Total Capital Assets,
Net of Depreciation
$ 123,196,676
$ 750,535
$ (53,938)
$ -
$ 123,893,273
Major capital projects in progress during fiscal year 2012/13 included the following expenditures:
• Prospect Center /19548 Prospect - $113,452
• Library Improvements - $118,910
• Highway 9 Traffic Safety - $774,371
• Highway 9 Improvement — Phase III - $429,779
• Fruitvale Avenue Median - $125,954
• Village Sidewalk, Curb, and Gutters - $137,193
CITY OF SARATOGA
MANAGEMENT'S DISCUSSION AND ANALYSIS
FOR THE YEAR ENDED JUNE 30, 2013
• Hakone Gardens Driveway & Retaining Wall - $107,004
• GP Safety Element Upgrade - $164,958
Additional information on Capital Assets is included in Note 4 to the financial statements.
DEBT AND OTHER LONG -TERM OBLIGATION ADMINISTRATION
The net change in outstanding obligations for the City of Saratoga is a decrease of $501,126. Total long
term bonded debt, net of premium decreased by $476,892. Outstanding compensated absences decreased
by $24,234.
Outstanding Long -Term Obligation at Year Fnd
2011 General Obligation Bond
Net Original Issue Premuim
Compensated absences
Total Outstanding Debt
Governmental Activities
2013 2012
$ 11,540,000 $ 11,995,000
415,954 437,846
621,979 646,213
$ 12,577,933 $ 13,079,059
The current portion of long -term debt ($485,000 for the refunded 2001 General Obligation Bonds for
fiscal year 2013) and $21,892 of amortized net original premium, are classified as a current liability in the
City's Statement of Net Position.
General Obligation Bonds
The City refunded the 2001 General Obligation Bonds and in their place issued General Obligation Bonds
in the amount of $11,995,000 on July 14, 2011 with interest rates on the bonds ranging from 2.0% to
4.0 %, with final payment due August 1, 2031. Principal of $455,000 and interest of $412,485 were paid
during the fiscal year.
Compensated absences are accrued liabilities for vested and unpaid vacation and sick pay. The
compensated absences balance decreased during the fiscal year by $24,234 due to use and payouts of
unused compensated absences to retiring, terminated, and general employee payouts. An estimated
current liability of $440,749 is expected to be used in the next fiscal year.
Additional information on outstanding obligations can be found in Note 5 to the financial statements.
ECONOMIC FACTORS
At the time the fiscal year 2012/13 budget was developed in early spring of 2012, the economy had
stabilized and the "new normal" was upon us. In this environment of economic uncertainty, stagnant
revenues, and increasing demands from the community, the Council passed an austere budget.
Conservative revenue projections were supported by decreases in labor costs and ongoing program
expenditure reductions, resulting in a sustainable but restrictive Operating Budget. The Capital
Improvement Program Budget, which is funded by residual funding, grant funding, and dedicated revenue
streams such as Gas Tax, continued to construct projects with previously committed funding. New
project funding however was impacted by the reduction in residual funding.
Fortunately, as the prior fiscal year came to a close and the budget was adopted, a number of revenues
CITY OF SARATOGA
MANAGEMENT'S DISCUSSION AND ANALYSIS
FOR THE YEAR ENDED JUNE 30, 2013
began to show improvement. The improvement continued over the course of the 2012/13 fiscal year:
• General Fund Property Taxes increased in total by 8.29 %, ( or 6.74% if the County's one -time PTAF
reimbursement payment is not included), with increases of almost $300,000 in Secured Property Tax,
more than $63,000 in Unsecured Property Tax, and $52,000 in Transfer Tax.
• Development related fee increases were driven upward with the Housing Market resurgence as
evidenced by:
➢ Construction Tax and Supplemental Business License Tax revenue increases of 23% (based
on building permit values) — equal to more than $64,000
➢ Combined Planning and Building revenues jumped by 14% and Development Engineering
revenues increased by 35% - equal to almost $300,000
• Transient Occupancy Tax, long an indicator of economic temperament, saw a strong uptick with an
11% increase — almost $23,000
Not all revenues reacted to a strengthening economy. Interest rates continued to slide downward to ever -
new historical lows with a bleak outlook projected. Rental income also decreased, primarily from
reduced soccer field rentals. Many other revenues remained flat — however General Fund expenses
continued to increase.
• Salary and Benefit costs increased by $335,000 (5.5 %), primarily due to rising benefit expenses.
With new employee benefit levels reduced through the implementation of lower cost pension plans
and the capping of medical benefits, future labor cost increases will be mitigated with the turnover of
staff over time.
• These labor costs also contributed to the $93,000 (2.3 %) increase in Sheriff Services, in combination
with operational cost increases. Public Safety labor costs will also be mitigated as time goes on due
to the new lower cost State regulated pension plans for public safety employees.
Consultant and Contract Services grew by more than $244,000. This is in part attributable to
$58,000 in backup building inspection services, a $40,000 increase in legal fees, $65,000 in additional
street sweeping services, $22,000 in street maintenance services, and another $72,000 in park and
landscape services. While a portion of these expenses are considered one -time costs (such as the
building inspector backup and storm related costs), some will continue on and grow in future years.
Overall, FY 2012/13 revenues grew at a faster pace than expenditures (net of transfers), both in dollars
and percentage. The substantial revenue increase which occurred in FY 2012/13 helped to firm the City's
long -term fiscal sustainability at current levels while allowing the reinstatement of some expenditure
appropriations at mid -year in response to unplanned needs, and for operational right- sizing and flexibility.
Outlook
General Fund Revenues are not expected to continue on this rapid growth trajectory. Fiscal projections
anticipate a leveling off in revenues as the initial rebound is tempered by economic hesitation. Fiscal
uncertainty remains with us in this new normal, therefore the City plans to continue to maintain
operations at core service levels in preparation of potential funding impacts. Potential revenue impacts
include State takeaways of unprotected funding and changes in State directed revenue allocations. Known
revenue impacts will come from reductions in capital funding grants, and from the elimination of road
impact fees to fund ongoing street maintenance.
Anticipated expenditure increases include rising Ca1PERS rates of approximately 50% over the next
CITY OF SARATOGA
MANAGEMENT'S DISCUSSION AND ANALYSIS
FOR THE YEAR ENDED JUNE 30, 2013
seven years to fund the change in rate setting and assumption factors. In addition, aging infrastructure
maintenance expenses are increasing as our city ages. Even new infrastructure increases maintenance
expenses, such as the annual refinishing of the Community Center's new wood floor, or maintenance of
new trails, and increased water bills for tree plantings and median improvements.
In a long term status -quo projection, rising expenditures are certain, while revenue growth is not. As
local governments do not have the ability to increase taxes or other revenues at a sufficient pace to
maintain increasing operations, management must consider a long term view in the decision - making
process. One of the hardest challenges the City faces is balancing community expectations against the
fiscal reality of long -term operational practicality. The City continues to focus on this challenge.
REQUEST FOR FINANCIAL INFORMATION
This financial report is designed to provide a general overview of the City of Saratoga's finances for all of
Saratoga's residents, taxpayers, customers, investors, and creditors. This financial report seeks to
demonstrate the City's accountability for the money it receives. Questions concerning any of the
information provided in this report or requests for additional information should be addressed to the
Administrative Services Department, 13777 Fruitvale Avenue, Saratoga, California 95070.
J SARA
1956
BASIC FINANCIAL STATEMENTS
179
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CITY OF SARATOGA
STATEMENT OF NET POSITION
JUNE 30, 2013
Noncurrent Assets:
Primary Government
Capital Assets:
Governmental
Non - depreciable
Activities
AS SETS
52,536,589
Current Assets:
123,893,273
Cash and investments
$ 17,162,776
Receivables:
142,540,053
Accounts
1,474,194
Interest
9,810
Total Current Assets
18,646,780
Noncurrent Assets:
909,533
Capital Assets:
118,480
Non - depreciable
71,356,684
Depreciable, net
52,536,589
Total Capital Assets
123,893,273
Total Noncurrent Assets
123,893,273
Total Assets
142,540,053
LIABILrr]ES
Current Liabilities:
Accounts payable
909,533
Accrued payroll
118,480
Other payable
30,675
Interest payable
169,973
Deposits payable
1,027,607
Claims payable
24,800
Long -term obligations - due within one year
947,641
Total Current Liabilities
3,228,709
Noncurrent Liabilities:
Long -term obligations - due in more than one year
11,629,992
Total liabilities
14,858,701
Net Pos ition
Net investment in capital assets
112,353,273
Restricted for:
Environmental funds
463,182
Special assessment funds
621,948
Debt service
885,757
Total Restricted
1,970,887
Unrestricted
13,357,192
Total Net Position
$ 127,681,352
The accompanying notes are an integral part of these financial statements
27
CITY OF SARATOGA
STATEMENT OF ACTIVITIES AND CHANGES IN NET POSITION
JUNE 30, 2013
General Revenues:
Taxes
Property taxes
9,152,499
Net (Expense)
1,051,121
Local taxes
769,357
Franchise taxes
1,919,750
Motor vehicle -in -lieu
Revenue and
Totaltaxes
12,909,129
Intergovernmental
766,090
Investment earnings
50,562
Changes in
112,906
Total General Revenues
13,838,687
Program Revenues
2,293,952
Net Position
125,387,400
Net Position - End of Year
$ 127,681,352
Primary
Operating
Capital
Government
Charges for
Grants and
Grants and
Governmental
Functions /Programs
Expenses
Services
Contributions
Contributions
Total
Activities
Primary Government:
Governmental Activities:
General and intergovd services
$ 4,143,254
$ 101,839
$ -
$
$ 101,839
$ (4,041,415)
Public safety
4,381,644
607,552
75,000
682,552
(3,699,092)
Public works
6,921,349
3,315,633
-
599,067
3,914,700
(3,006,649)
Community services
1,804,331
945,794
-
-
945,794
(858,537)
Community development services
1,712,706
2,183,782
-
-
2,183,782
471,076
Interest on long -term debt (unall.)
410,118
-
-
-
(410,118)
Total
$ 19 373 402
$ 7 154 600
$ 75 000
$ 599 067
$7828667
$ (11.544.735)
General Revenues:
Taxes
Property taxes
9,152,499
Sales taxes
1,051,121
Local taxes
769,357
Franchise taxes
1,919,750
Motor vehicle -in -lieu
16,402
Totaltaxes
12,909,129
Intergovernmental
766,090
Investment earnings
50,562
Otherrevenues
112,906
Total General Revenues
13,838,687
Change in Net Position
2,293,952
Net Position - Beginning of Year
125,387,400
Net Position - End of Year
$ 127,681,352
The accompanying notes are an integral part of these financial statements
28
CITY OF SARATOGA
GOVERNMENTAL FUNDS - BALANCE SHEET
JUNE 30, 2013
Mai or Funds
The accompanying notes are an integral part of these financial statements
Other
Total
Capital
Governmental
Governmental
General
Improvement
Funds
Funds
ASSETS
Cash and investments
$10,763,288
$ 3,155,295
$ 1,527,516
$15,446,099
Receivables:
Accounts
546,897
850,249
392
1,397,538
Interest
9,088
-
722
9,810
Total assets
$11,319,273
$ 4,005,544
$ 1,528,630
$16,853,447
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable
$ 341,995
$ 480,748
$ 20,925
$ 843,668
Accrued payroll
103,814
962
-
104,776
Deposits payable
924,107
103,500
-
1,027,607
Other payable
30,675
-
-
30,675
Unearned revenue
8
-
-
8
Total liabilities
1,400,599
585,210
20,925
2,006,734
Fund Balances:
Restricted:
Environmental services
463,182
-
-
463,182
Special assessment funds
-
-
621,948
621,948
Debt service
-
-
885,757
885,757
Committed:
Capital improvement program
-
3,420,334
-
3,420,334
Hillside stability
675,000
-
-
675,000
Assigned:
Future capital & efficiency
418,714
-
-
418,714
Carryforwards
73,101
-
-
73,101
Facility replacement
300,000
-
-
300,000
Unassigned:
Working capital
2,923,096
-
-
2,923,096
Fiscal stabilization
1,500,000
-
-
1,500,000
Compensated absences
207,268
-
-
207,268
Development services
667,233
-
-
667,233
Other unassigned
2,691,080
-
-
2,691,080
Total fund balances
9,918,674
3,420,334
1,507,705
14,846,713
Total liabilities and fund balances
$11,319,273
$ 4,005,544
$ 1,528,630
$ 16,853,447
The accompanying notes are an integral part of these financial statements
CITY OF SARATOGA
RECONCILIATION OF THE GOVERNMENTAL FUNDS
BALANCE SHEET TO THE STATEMENT OF NET POSITION
JUNE 30, 2013
Total Fund Balances - Total Governmental Funds
Amounts reported for governmental activities in the statement of net position were
different because:
Capital assets used in governmental activities were not current financial resources. Therefore,
they were not reported in the Governmental Funds Balance Sheet. The capital assets were
adjusted as follows:
Non - depreciable capital assets
Depreciable capital assets, net
Total Capital Assets
Interest payable on long -term debt did not require current financial resources. Therefore,
interest payable was not reported as a liability in Governmental Funds Balance Sheet.
Internal service funds are used by management to charge the costs of office stores,
vehicle and equipment maintenance and replacement, information services and replacement,
building maintenance, risk management, and workers compensation. The assets and
liabilities of the internal service funds are included in the governmental activities in
the statement of net position
Long -term receivables were not current available resources and therefore, were offset by
a deferred revenue amount equal to the net receivable in the governmental funds.
Long -term obligations were not due and payable in the current period. Therefore, they were not
reported in the Governmental Funds Balance Sheet. The long -term liabilities were adjusted
as follows:
General obligation bonds
Compensated absences
Net original issue premium
Total Long -Term Obligations
Net Position of Governmental Activities
The accompanying notes are an integral part of these financial statements
30
$ 14,846,713
71,356,684
52,435,617
123.792.301
(169,973)
1,723,790
66,154
(11,540,000)
(621,679)
(415,954)
(12,577,633)
$ 127,681,352
CITY OF SARATOGA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGE
IN FUND BALANCE
FOR THE YEAR ENDED JUNE 30, 2013
EXPENDITURES:
Current:
General and intergovernmental services
Major Funds
-
-
3,268,524
Public safety
4,391,844
Other
Total
4,391,844
Public works
Capital
Governmental
Governmental
REVENUES:
General
Improvement
Funds
Funds
Property taxes
$ 8,959,231
$ -
$ 193,634
$ 9,152,865
Special assessments
7,165
-
1,177,890
1,185,055
Sales taxes
1,051,121
-
-
1,051,121
Other local taxes
769,357
-
-
769,357
Licenses & permits
1,543,277
633,197
-
2,176,474
Fines & forfeiture
180,557
18,462
-
199,019
Intergovernmental - Federal
-
974,826
-
974,826
Intergovernmental - State
364,488
777,704
-
1,142,192
Intergovernmental - Other
51,999
217,401
-
269,400
Franchise fees
1,919,750
-
-
1,919,750
Use of money and property
492,366
31,130
3,816
527,312
Other revenue
2,296,677
124,181
-
2,420,858
Total revenues
17,635,988
2,776,901
1,375,340
21,788,229
EXPENDITURES:
Current:
General and intergovernmental services
3,268,524
-
-
3,268,524
Public safety
4,391,844
-
-
4,391,844
Public works
4,542,221
-
423,644
4,965,865
Community services
1,318,493
-
-
1,318,493
Community development services
2,046,853
-
-
2,046,853
Capital outlay
-
3,979,272
-
3,979,272
Debt service:
Principal
-
-
455,000
455,000
Interest and fiscal charges
-
-
413,910
413,910
Total expenditures
15,567,935
3,979,272
1,292,554
20,839,761
REVENUES OVER
(UNDER) EXPENDITURES
2,068,053
(1,202,371)
82,786
948,468
OTHER FINANCING SOURCES (USES):
Transfers in
106,000
1,184,500
-
1,290,500
Transfers out
(1,184,500)
(106,000)
-
(1,290,500)
Total other financing sources (uses)
(1,078,500)
1,078,500
-
-
Net change in fund balances
989,553
(123,871)
82,786
948,468
FUND BALANCES:
Beginning of year
8,929,121
3,544,205
1,424,919
13,898,245
End of year
$ 9,918,674
$ 3,420,334
$ 1,507,705
$ 14,846,713
The accompanying notes are an integral part of these financial statements.
31
CITY OF SARATOGA
RECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT OF
REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE TO THE
GOVERNMENT -WIDE STATEMENT OF ACTIVITIES AND CHANGES IN NET
POSITION
FOR THE YEAR ENDED JUNE 30, 2013
Net Change in Fund Balances - Total Governmental Funds $
948,468
Amounts reported for governmental activities in the Statement of Activities and Changes
in net position were different because:
Governmental Funds report capital outlay as expenditures. However, in the Government -Wide
Statement of Activities and Changes in net position, the cost of those assets was allocated over
their estimated useful lives as depreciation expense. This is the amount of capital assets
recorded in the current period.
2,578,741
Depreciation expense on capital assets was reported in the Government -Wide Statement
of Activities and Changes in net position, but it did not require the use of current financial
resources. Therefore, depreciation expense was not reported as expenditures in the
Governmental Funds.
(1,916,967)
Internal service funds are used by management to charge the costs of office stores,
vehicle and equipment maintenance and replacement, information services and replacement,
building maintenance, risk management, and workers' compensation. The net revenue
or (excess expenses) of the internal service funds is reported with government activities.
205,192
Certain revenues were not recorded or recorded as unearned revenue in the governmental funds
because they did not meet the revenue recognition criteria of availability. However, they were
included as revenue in the Government -Wide Statement of Activities and Changes in
Net Assess under the full accrual basis.
(26,700)
Long -term compensated absences and claims payables were reported in the Government -Wide
Statement of Activities and Changes in net position, but they did not require the use of current
financial resources. Therefore, long -term compensated absences and claims payable were not
reported as expenditures in governmental funds.
Compensated absences
24,534
Repayment of bond principal was an expenditure in governmental funds, but the repayment
reduced long -term liabilities in the Government -Wide Statement of net position.
Long -term debt repayments
455,000
Revenues resulting from the refunding of outstanding debt are not available to pay
current- period expenditures and therefore, are revenue in the funds.
Net original issue premium
21,892
Interest expense on long -term debt was reported in the Government -Wide Statement of
Activities and Changes in net position, but it did not require the use of current financial
resources. Therefore, interest expense was not reported as expenditures in governmental
funds. The following amount represented the change in accrued interest from prior year.
3,792
Change in Net Position of Governmental Activities $
2,293,952
The accompanying notes are an integral part of these financial statements
32
CITY OF SARATOGA
STATEMENT OF NET POSITION
PROPRIETARY FUNDS
JUNE 30, 2013
Noncurrent assets:
Governmental
Capital assets:
Activities -
Machinery and equipment
Internal
Less: accumulated depreciation
Service Funds
ASSETS
13,704
Current assets:
100,972
Cash and investments
$ 1,716,677
Accounts receivable
10,510
Total current assets
1,727,187
Noncurrent assets:
Capital assets:
Machinery and equipment
792,003
Less: accumulated depreciation
(691,031)
Total capital assets (net of
13,704
accumulated depreciation)
100,972
Total assets
1,828,159
LIABILITIES
Liabilities:
Current assets:
Accounts payable
65,865
Accrued payroll
13,704
Other payables
24,800
Total current liabilities
104,369
NET POSITION
Net Investment in capital assets
100,972
Unrestricted
1,622,818
Total net position
$ 1,723,790
The accompanying notes are an integral part of these financial statements
33
CITY OF SARATOGA
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION
PROPRIETARY FUNDS
FOR THE YEAR ENDED JUNE 30, 2013
Operating revenues:
Charges for services
Other operating revenues
Total operating revenues
Operating expenses:
Cost of services
Administration
Depreciation
Total operating expenses
Operating income (loss)
Transfers out
Change in net position
Total net position - beginning
Total net position - ending
Governmental
Activities -
Internal
Service Funds
$ 2,181,236
51,052
2,232,288
1,056,626
920,755
49,715
2,027,096
205,192
205,192
1,518,598
$ 1,723,790
The accompanying notes are an integral part of these financial statements
34
CITY OF SARATOGA
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
JUNE 30, 2013
Cash flows from operating activities:
Receipts from customers and users
Payments to suppliers
Payments to employees
Net cash provided (used) by operating activities
Cash flows from capital activities:
Acquisition of capital assets
Net cash provided for the acquisition of capital assets
Net increase in cash and cash equivalents
Cash and cash equivalents, beginning of year
Cash and cash equivalents, ending of year
Reconciliation of operating income to net cash provided
by operating activities:
Operating income (loss)
Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:
Depreciation
Change in operating assets and liabilities:
Accounts receivables
Accounts payable
Claims payable
Accured payroll
Net cash provided (used) by operating activities
The accompanying notes are an integral part of these financial statements
35
Governmental
Activities -
hiternal
CPrvicP Fnnd-
$ 2,252,252
(1,159,767)
(807,770)
284,715
(84,537)
(84,537)
200,178
1,516,499
$ 1,716,677
$ 205,191
49,715
19,964
6,077
3,553
215
$ 284,715
CITY OF SARATOGA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2013
NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The basic financial statements of the City of Saratoga, California, (the City) have been prepared in
conformity with generally accepted accounting principles (GAAP) as applied to governmental agencies.
The Governmental Accounting Standards Boards (GASB) is the accepted standard setting body for
establishing governmental accounting and financial reporting principles. The more significant of the
City's accounting policies are described below.
A. Financial Reporting Entity
The City was incorporated as a municipal corporation in 1956 under the general laws of the State of
California, and had a population of 30,363 at June 30, 2013. The City is a largely residential community
located in the foothills of the Santa Cruz Mountains.
The City operated under the Council- Manager form of government, with five- elected Council members
served by a full -time City Manager and staff. At June 30, 2013, the City's staff comprised 54 full -time
and nine part-time employees, and numerous recreation seasonal employees who were responsible for the
following City provided services:
• Public Safety - The City provides round- the -clock police services under a contract with the Santa
Clara County Sheriffs offices. Emergency management and Fire services are provided by a special
district. Code enforcement and inspection services are provided by City employees.
• Public Works/Maintenance - The City builds and maintains its parks, streets, curbs, gutters, and
related public property with a force of 22 employees. Major projects may be contracted out to
reduce costs.
• Community Development - Zoning administration, plan checking and advance planning services are
provided by 12 employees.
• Culture, Recreation and Community Support services are provided by a total of 10 employees.
• General Government services are provided by a total of 11 employees.
As required by GAAP, these basic financial statements present the City and its component units, entities
for which the City is considered to be financially accountable. The City Council acts as the governing
board. In addition, the City staff performs all administrative and accounting functions for these entities
and these entities provide their services entirely to the City. Blended component units, although legally
separate entities are, in substance, part of the City's operations and data from these units are combined
with data of the City. Discretely presented component units, on the other hand, are reported in a separate
column in the government -wide financial statements to emphasize their legal separateness from the City.
Each blended component unit has a June 30 year -end. The City had no discretely presented component
units.
The following entity is reported as blended component unit:
Lighting and Landscaping Assessment District - The Lighting and Landscaping Assessment District
(the District) was established in 1980, for the levy and the collection of assessments upon the several lots
or parcels of land in the District, and for the construction or installation of improvements, including
maintenance. The District is reported as a blended component unit of the City because it has the same
36
CITY OF SARATOGA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2013
Governing Board as the City. The activity for the District has been included in the accompanying basic
financial statements and no separate financial statements are issued.
B. Basis of Accounting and Measurement Focus
The accounts of the City are organized on the basis of funds, each of which is considered a separate
accounting entity. The operations of each fund are accounted for with a separate set of self - balancing
accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses, as
appropriate. Governmental resources are allocated to and accounted for in individual funds based upon
the purposes for which they are to be spent and the means by which spending activities are controlled.
Government -Wide Financial Statements
The City's government -wide financial statements include a Statement of Net Position and a Statement of
Activities and Changes in Net Position. These statements present summaries of governmental activities
for the City. Fiduciary activities of the City are not included in these statements.
These statements are presented on an "economic resources" measurement focus and the accrual basis of
accounting. Accordingly, all of the City's assets, deferred outflows of resources, liabilities, deferred
inflows of resources (including capital assets, as well as infrastructure assets, and long -term liabilities),
are included in the accompanying Statement of Net Position. The Statement of Activities presents changes
in net position. Under the accrual basis of accounting, revenues are recognized in the period in which
they are earned while expenses are recognized in the period in which the liability is incurred.
Certain types of transactions are reported as program revenues for the City in three categories:
Charges for services
Operating grants and contributions
Capital grants and contributions
Certain eliminations have been made as prescribed by GASB Statement No. 34 in regards to interfund
activities, payables, and receivables. All internal balances in the Statement of Net Position have been
eliminated. The following interfund activities have been eliminated:
• Transfers in/Transfers out
• Internal Service Fund charges
• Land and Lighting District Service Fees
Deferred Outflows /Deferred Inflows
Deferred outflows of resources is a consumption of net assets by the City that is applicable to a future
reporting period. For example, prepaid items and deferred charges.
Deferred inflows of resources is an acquisition of net assets by the City that is applicable to a future
reporting period. For example, unearned revenue and advance collections.
37
CITY OF SARATOGA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2013
Unearned Revenue
Unearned revenue arises when assets are received before revenue recognition criteria have been satisfied.
Grants and entitlements received before eligibility requirements are met are recorded as deferred inflows
from unearned revenue. In the governmental fund financial statements, receivables associated with non-
exchange transactions that will not be collected within the availability period have been recorded as
deferred inflows from unearned revenue.
Governmental Fund Financial Statements
Governmental fund financial statements include a Balance Sheet and a Statement of Revenues,
Expenditures and Changes in Fund Balances for all major governmental funds and non -major funds
aggregated. An accompanying schedule is presented to reconcile and explain the differences in net
position as presented in these statements to the net position presented in the government -wide financial
statements. The City has presented all major funds that met the applicable criteria. The following funds
are major funds:
General Fund
The General Fund is used to account for all of the general resources of the City not specifically levied or
collected for other City funds and the related expenditures. The General Fund accounts for all financial
resources of the City which are not accounted for in another fund.
Capital Improvement Capital Projects Fund
This fund accounts for resources used for the major capital acquisition and construction activities.
All governmental funds are accounted for on a spending or "current financial resources" measurement
focus and the modified accrual basis of accounting. Accordingly, only current assets, deferred outflows
of resources, current liabilities, and deferred inflows of resources are included on the balance sheets. The
Statement of Revenues, Expenditures and Changes in Fund Balances present increases (revenues and
other financing sources) and decreases (expenditures and other financing uses) in net current assets.
Under the modified accrual basis of accounting, revenues are recognized in the accounting period in
which they become both measurable and available to finance expenditures of the current period.
Accordingly, revenues are recorded when received in cash, except that revenues subject to accrual (up to
45 days after year -end) are recognized when due. The primary revenue sources, which have been treated
as susceptible to accrual by the City, are property tax, sales tax, special assessments, intergovernmental
revenues, other taxes, interest revenue, rental revenue and certain charges for services. Fines, forfeitures,
licenses and permits and parking meter revenues are not susceptible to accrual because they are usually
not measurable until received in cash. Expenditures are recorded in the accounting period in which the
related fund liability is incurred.
Unearned revenues arise when potential revenues do not meet both the "measurable" and "available"
criteria for recognition in the current period. Unearned revenues also arise when the government receives
resources before it has a legal claim to them, as when grant monies are received prior to incurring
qualifying expenditures. In subsequent periods when both revenue recognition criteria are met or when
38
CITY OF SARATOGA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2013
the government has a legal claim to the resources, the unearned revenue is removed from the combined
balance sheet and revenue is recognized.
Reconciliation of the Fund Financial Statements to the Government -Wide Financial Statements is
provided to explain the differences created by the integrated approach of GASB Statement No. 34.
Proprietary Funds
The City's internal service funds are proprietary funds. In the fund financial statements, proprietary funds
are presented using the accrual basis of accounting. Revenues are recognized when they are earned and
expenses are recognized when the related goods or services are delivered. In the fund financial
statements, proprietary funds are presented using the "economic resources measurement focus ". This
means all assets, deferred outflows of resources, liabilities (whether current or noncurrent) and deferred
inflows of resources associated with their activities are included on their balance sheets. Proprietary fund
type operating statements present increases (revenues) and decreases (expenses) in total net position.
Proprietary fund operating revenues, such as charges for services, result from exchange transactions
associated with principal activity of the fund. Exchange transactions are those in which each party
receives and gives up essentially equal value. Non - operating revenues, such as subsidies, taxes, and
investment earnings result from nonexchange transactions or ancillary activities. Amounts paid to acquire
capital assets are capitalized as assets in the internal service funds financial statements.
Internal service funds account for charges to City departments for services provided, on a cost
reimbursement basis, in the following areas: general liability, workers' compensation, office stores,
information technology services, vehicle maintenance, building maintenance, equipment replacement, and
information technology replacement.
Fiduciary Fund Financial Statements
During fiscal year 2012/12 the City has no fiduciary responsibility as prior reported agency funds have
been transferred to other outside government agencies.
C. Cash, Cash Equivalents and Investments
The City pools its available cash for investment purposes. The City's cash and cash equivalents are
considered to be cash on hand, demand deposits, and short-term investments with original maturity of
three months or less from the date of acquisition. Cash and cash equivalents are combined with
investments and displayed as Cash and Investments.
Deposit and Investment Risk Disclosures - In accordance with GASB Statement No. 40, Deposit and
Investment Disclosures (Amendment of GASB Statement No. 3), certain disclosure requirements, if
applicable, for Deposits and Investment Risks in the following areas:
• Interest Rate Risk
• Credit Risk
— Overall
— Custodial Credit Risk
— Concentrations of Credit Risk
• Foreign Currency Risk
CITY OF SARATOGA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2013
Other disclosures are specified including use of certain methods to present deposits and investments,
highly sensitive investments, credit quality at year -end and other disclosures.
The City participates in an investment pool managed by the State of California titled Local Agency
Investment Fund (LAIF), which has invested a portion of the pool funds in Structured Notes and Asset
Backed Securities. LAIF's investments are subject to credit risk with the full faith and credit of the State
of California collateralizing these investments. In addition, these Structured Notes and Asset - Backed
Securities are subject to market risk as to change in interest rates.
D. Interfund Transactions
Interfund services provided and used are accounted for as revenue, expenditures or expenses, as
appropriate. Transactions that constitute reimbursements to a fund for expenditures /expenses initially
made from it that are properly applicable to another fund are recorded as expenditures /expenses in the
reimbursed fund. All other interfund transactions, except for interfund services provided and used and
reimbursements, are reported as transfers. Nonrecurring or nonroutine permanent transfers of equity are
reported as residual equity transfers. All other interfund transfers are reported as transfers.
E. Capital Assets
Capital assets, which include land, buildings, improvements, furniture, equipment and infrastructure
assets (e.g., roads, bridges, sidewalks, and similar items), are reported in the applicable governmental
activities in the government -wide financial statements. Capital assets were recorded at historical cost or
estimated historical cost if actual cost was not available. Donated assets were valued at their fair market
value on the date of donation. City policy has set the capitalization threshold for reporting capital assets
at $10,000. The City has chosen the Modified Approach for reporting the streets subsystem of
infrastructure capital assets.
Depreciation is recorded on a straight -line basis over the useful lives of the assets as follows:
Buildings and structures
Machinery and equipment
Infrastructure
40 Years
5 to 10 Years
15 to 50 Years
In June 1999, GASB issued Statement No. 34 Basic Financial Statements — and Management's
Discussion and Analysis —for State and Local Governments which requires the inclusion of infrastructure
capital assets in local governments' basic financial statements. In accordance with Statement No. 34, the
City has included the value of all infrastructure in its basic financial statements.
The City defines infrastructure as the basic physical assets that allow the City to function, which includes
the street system, park and recreation lands and improvements system; storm water conveyance and
drainage system, buildings combined with site amenities such as parking and landscaping areas used by
the City in the conduct of its business.
Each major infrastructure system can be divided into subsystems. For example the street system can be
subdivided into pavement, curb and gutters, sidewalks, medians, streetlights, traffic control devices
(signs, signals and pavement markings), landscaping and land. These subsystems were not delineated in
the basic financial statements. The appropriate operating department maintains information regarding the
40
CITY OF SARATOGA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2013
subsystems. The City elected to use the Modified Approach as defined by GASB Statement No. 34 for
infrastructure reporting of its streets, concrete and asphalt pavements. The City commissioned a physical
assessment of the streets condition as of June 30, 2010. This condition assessment was performed in the
fall of 2010 with the final report presented in March, 2012. A Pavement Condition Index (PCI) was
assigned to each street segment. The index is expressed in a continuous scale from 0 to 100, where 0 is
assigned to the least acceptable physical condition and 100 is assigned to segments of street that have the
physical characteristics of a new street.
The following conditions were defined:
Condition Rating
Excellent
80-
100
Very Good
70-79
Good
50-69
Poor
25-49
Very Poor
0-24
The City's policy relative to maintaining the street assets is to achieve an average rating of 70 for all street
segments. This acceptable rating allows minor cracking and raveling of the pavement along with minor
roughness that could be noticeable to drivers traveling at the posted speeds. For all other infrastructure
systems, the City elected to use the Basic Approach as defined by GASB Statement No. 34 for
infrastructure reporting. An appraisal determined the original cost, which is defined as the actual cost to
acquire new property in accordance with market prices at the time of first construction/acquisition.
Original costs were developed in one of three ways: 1) historical records; 2) standard unit costs
appropriate for the construction/acquisition date; or 3) present cost indexed by a reciprocal factor of the
price increase from the construction/acquisition date to the current date. The accumulated depreciation,
defined as the total depreciation from the date of construction/acquisition to the current date on a straight
line, unrecovered cost method was computed using industry accepted life expectancies for each
infrastructure subsystem. The book value was then computed by deducting the accumulated depreciation
from the original cost.
F. Interest Payable
In the government -wide financial statements, interest payable of long -term debt is recognized as an
incurred liability for governmental fund types. The City has not allocated the interest on long -term debt
to departments.
In the fund financial statements, governmental fund types do not recognize the interest payable when the
liability is incurred. Interest on long -term debt is recorded in the fund statements when payment is made.
G. Claims Payable
The City records a liability to reflect an actuarial estimate of ultimate uninsured losses for both general
liability claims (including property damage claims) and workers' compensation claims. The estimated
liability for workers' compensation claims and general liability claims includes "incurred but not
reported" (IBNR) claims. There is no fixed payment schedule to pay these liabilities.
41
CITY OF SARATOGA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2013
K Compensated Absences
In the government -wide financial statements, compensated absences are recorded as incurred and the
related expenses and liabilities are reported.
In the fund financial statements, compensated absences are recorded as expenditures in the years paid, as
it is the City's policy to liquidate any unpaid compensated absences at June 30 from future resources,
rather than currently available financial resources. Only the amounts which become due at June 30 are
reported in the fund financial statements as a liability.
L Long- Term Obligations
In the government -wide financial statements, long -term debt and other long -term obligations are reported
as liabilities in the applicable governmental activities. Bond premiums and discounts, as well as issuance
costs, are deferred and amortized over the life of the bonds using the effective interest method. Bonds
payable are reported net of the applicable bond premium or discount. Bond issuance costs are reported as
deferred charges and amortized over the term of the related debt.
In the fund financial statements, governmental fund types recognize bond premiums and discounts, as
well as bond issuance costs, during the current period. The face amount of debt issued is reported as
other financial sources. Premiums received on debt issuance are reported as other financing sources while
discounts on debt issuance reported as other financing uses. Issuance costs, whether or not withheld from
the actual debt proceeds received, are reported as debt service expenditures.
J. Fund Balances
In February 2009, the Governmental Accounting Standards Board (GASB) issued Statement No. 54,
Fund Balance Reporting and Governmental Fund Type Definitions. This standard left unchanged the
total amount reported as fund balance, but substantially altered the categories and terminology used to
describe its components. Rather than focus on financial resources available for appropriation, the new
categories focus on "the extent for which the government is bound to honor constraints in the specific
purposes for which amounts in the reserve can be spent ".
The components of fund balance are now categorized as follows: "non- spendable fund balance ",
resources that are inherently non - spendable from the vantage point of the current period; "restricted fund
balance ", resources that are subject to enforceable legal restrictions; "committed fund balance ", resources
whose specified use is constrained by limitations the government entity imposes upon itself through
formal action at its highest level of decision making and remains binding unless removed in the same
manner; "assigned fund balance ", resources that reflects a government's intended general use of
resources, such intent would have to be established at either the highest level of decision making, by a
body, or an official designated for that purpose; and "unassigned fund balance ", net resources in excess of
what can properly be classified in one of the other four categories. Currently, the City's fund balance
reserves fall into one of the four spendable categories; restricted, committed, assigned, or unassigned fund
balance.
The City maintains three restricted fund balances constrained by external legal restrictions that can be
spent only for the stipulated purposes. These fund balances are:
• Special Assessments Fund Balance — collectively represents year -end fund balances of twenty -
five landscape and/or lighting assessment districts which use is restricted to the individual district.
EAW
CITY OF SARATOGA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2013
Environmental Services Fund Balance — represents surcharges collected on solid waste bills for
use as supplemental funding of Environmental Services program fees for household hazardous
waste fees, storm drain, street sweeping, and other pollution mitigation expenses related to
integrated waste programs and storm water management. These funds are used to supplement
environmental expenditures by using $50,000 per year; however these reserve funds were not
transferred for use in FY 2012/12 due to additional revenue available for these programs.
Debt Service Fund Balance — represents funding collected for and use in the City's general
obligation bond debt originally issued in 2001.
The committed category, in which fund balance is constrained by limitations that the government imposes
upon itself at its highest level of decision making by formal vote, and remain binding unless removed in
the same manner, includes the following:
• Capital Improvement Program (CIP) Fund Balance — represents the collective balance of funding
appropriated for specific capital improvement projects. Capital Projects are funded through direct
revenues or budgeted transfers for improvement work within the following program funds:
Streets, Park & Trail, Facility, or Administrative Improvements.
Hillside Stability - funding set aside for use either in emergency repairs or high -cost and non-
routine mitigation of hillside or landslide projects.
In the assigned category, fund balance reflects an intended use as established by Council. Use of
Assigned Fund Balance is approved by formal vote of the Council, or the City Manager who is authorized
to assign amounts to a specific purpose, either through specific action, fund balance policy, or through
budget direction and approval. This category includes the following reserves:
Future Capital & Efficiency Funding - represents General Fund funding set aside for capital
and/or efficiency projects but not yet committed for a specific improvement project.
• Facility Replacement Reserve —represents accumulated funding for the future replacement, major
rehabilitation, or new construction of City -owned facilities. This funding is to be used for
funding the construction or provide for the services of related debt, but is not yet committed for a
specific improvement project.
• Carryforward — represents either prior -year funds designated for one -time operational activities
not yet completed by year -end, or to carryforward prior -year funding for specific activities as
directed by Council. Carryover funds are appropriated for use in the following fiscal year.
The Unassigned Fund Balance category represents funding which may be held for specific types of uses
or stabilization purposes, but is not yet directed to be used for a specific purpose. Reserve amounts are
determined by, and align with, fund policy direction.
43
CITY OF SARATOGA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2013
• Working Capital Reserve — provides funds for cash flow. Council policy set aside $2,000,000 on
July 1, 1999, to be increased annually by an amount equal to the interest the City earned on the
equivalent amount of cash and investments. As of June 30, 2013 this fund balance has grown to
$2,923,096. This fund balance is not appropriated for use.
• Fiscal Stabilization Reserve — Council policy is to maintain $1,500,000 for use by Council
direction in case of disasters, emergencies, and economic downturns.
• Development Services Reserve— represents reserve funds collected for development services to
be used to support multi -year funding levels for zoning administration, inspection services, and
development regulation programs during periods where expenditures exceed revenues.
• Compensated Absences Reserve — represents reserve funding for employee payout compensation
equal to the one -third of annual liability balance. This funding level is anticipated to be the
maximum potential payout in excess of budgeted salary in a fiscal year.
• Other Unassigned Fund Balance — represents funding not yet appropriated or assigned for use.
Council policy is to maintain a minimum of $500,000 in unassigned funds as a buffer for
unplanned expenditures or revenue shortfalls.
Flow Assumption / Spending Order Policy — When expenditures are incurred for purposes for which both
restricted and unrestricted fund balance is available, the City considers restricted funds to be spent first.
When expenditures are incurred for which committed, assigned, or unassigned fund balances are
available, the City considers amounts to be spent first out of committed funds, then assigned funds, and
finally unassigned funds, as needed, unless the City Council has directed otherwise.
K. Net Position
In the government -wide financial statements, net position is classified in the following categories:
Net Investment in Capital Assets — This amount consists of capital assets net of accumulated
depreciation and reduced by outstanding debt that attributed to the acquisition, construction,
or improvement of the assets. In addition, deferred outflows of resources and deferred inflows
of resources that are attributable to the acquisition, construction, or improvement of those
assets or related debt also are included in the net investment in capital assets component of
net position
Restricted Net Position — This amount is restricted by external creditors, grantors,
contributors, or laws or regulations of other governments.
• Unrestricted Net Position — This amount is all net position that does not meet the definition of
"net investment in capital assets" or "restricted net position."
L. Use of RestrictedVnrestricted Net Position
When an expense is incurred for purposes for which both restricted and unrestricted net position are
available, the City's policy is to apply restricted net position first.
44
CITY OF SARATOGA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2013
M. Property Tax and Special Assessments
County tax assessments include secured and unsecured property taxes and special assessments.
"Unsecured" refers to taxes on personal property. These tax assessments are secured by liens on the
property being taxed.
Revenue is recognized in the period for which the tax and assessment is levied. The County of Santa
Clara levies, bills and collects property taxes for the City, the County remits the entire amount levied and
handles all delinquencies, retaining interest and penalties. Secured and unsecured property taxes are
levied on January 1.
Secured property tax is due in two installments on November 1 and February 1, and becomes a lien on
those dates. It becomes delinquent on December 10 and April 10, respectively. Unsecured property tax is
due on July 1 and becomes delinquent on August 31.
N. Use of Estimates
The preparation of basic financial statements in conformity with generally accepted accounting principles
requires management to make estimates and assumptions that affect certain reported amounts and
disclosures. Accordingly, actual results could differ from those estimates.
O. Subsequent Events
Management has considered subsequent events through November 12, 2013, the date which the financial
statements were available to be issued. Management has reviewed subsequent events and transactions
that occurred after the date of the financial statements through the date through November 12, 2013. The
financial statements include all events or transactions, including estimates, required to be recognized in
accordance with generally accepted accounting principles. Management has determined that there are no
non - recognized subsequent events that require additional disclosure.
P. New GASB Pronouncements
GASB Statement No. 60 - In November, 2010, GASB issued Statement No. 60, Accounting and
Financial Reporting for Service Concession Arrangements. The objective of this Statement is to improve
financial reporting by addressing issues related to service concession arrangements, which are a type of
public - private or public - public partnership. This pronouncement is effective for periods beginning after
December 15, 2012. The City does not believe there will be a significant financial statement effect
related to this Statement.
GASB Statement No. 61 – In November, 2010, GASB issued Statement No. 61, The Financial
Reporting Entity: Omnibus —an amendment of GASB Statements No. 14 and No. 34. The objective of this
Statement is to improve financial reporting for a governmental financial reporting entity. The
requirements of Statement No. 14, The Financial Reporting Entity, and the related financial reporting
requirements of Statement No. 34, Basic Financial Statements —and Management's Discussion and
Analysis —for State and Local Governments, were amended to better meet user needs and to address
reporting entity issues that have arisen since the issuance of those Statements. This pronouncement is
effective for periods beginning after June 15, 2013. The City does not believe there will be a significant
financial statement effect related to this Statement.
45
CITY OF SARATOGA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2013
GASB Statement No. 62 – In December, 2010, GASB issued Statement No. 62, Codification of
Accounting and Financial Reporting Guidance Contained in Pre - November 30, 1989 FASB and AICPA
Pronouncements. The objective of this Statement is to incorporate into the GASB's authoritative
literature certain accounting and financial reporting guidance that is included in the following
pronouncements issued on or before November 30, 1989, which does not conflict with or contradict
GASB pronouncements:
1. Financial Accounting Standards Board (FASB) Statements and Interpretations
2. Accounting Principles Board Opinions
3. Accounting Research Bulletins of the American Institute of Certified Public Accountants'
( AICPA) Committee on Accounting Procedure.
This pronouncement is effective for periods beginning after December 15, 2012. The City does not
believe there will be a significant financial statement effect related to this Statement.
Statement No. 63 - In June, 2012, GASB issued Statement No. 63, Financial Reporting of Deferred
Outflows of Resources, Deferred Inflows of Resources, and Net Position. This Statement provides
financial reporting guidance for deferred outflows of resources and deferred inflows of resources.
Concepts Statement No. 4, Elements of Financial Statements, introduced and defined those elements as a
consumption of Net Position by the government that is applicable to a future reporting period, and an
acquisition of Net Position by the government that is applicable to a future reporting period, respectively.
Previous financial reporting standards do not include guidance for reporting those financial statement
elements, which are distinct from assets and liabilities. Concepts Statement 4 also identifies net position
as the residual of all other elements presented in a statement of financial position. This Statement amends
the net asset reporting requirements in Statement No. 34, Basic Financial Statements -and Management's
Discussion and Analysis for State and Local Governments, and other pronouncements by incorporating
deferred outflows of resources and deferred inflows of resources into the definitions of the required
components of the residual measure and by renaming that measure as net position, rather than net assets.
The provisions of this Statement were effective as of July 1, 2012 and did not have a significant impact on
the City's financial statements.
Statement No. 64 - In June, 2012, GASB issued Statement No. 64, Derivative Instruments: Application
of Hedge Accounting Termination Provisions —an amendment of GASB Statement No. 53. The objective
of this Statement is to enhance comparability and improve financial reporting by clarifying the
circumstances in which hedge accounting should continue when swap counterparty or a swap
counterparty's credit support provider is replaced. This pronouncement is effective for financial
statements for periods beginning after June 15, 2012. The City has determined this Statement change will
not have an effect on the financial statements.
Statement No. 65 - In March, 2013, GASB issued Statement No. 65, Items Previously Reported as Assets
and Liabilities. This Statement establishes accounting and financial reporting standards that reclassify, as
deferred outflows of resources or deferred inflows of resources, certain items that were previously
reported as assets and liabilities and recognizes, as outflows of resources or inflows of resources, certain
items that were previously reported as assets and liabilities. This Statement amends the financial
statement element classification of certain items previously reported as assets and liabilities to be
consistent with the definitions in Concepts Statement 4. The provisions of this Statement are effective for
financial statements for periods beginning after December 15, 2012. However, the City has chosen to
implement these reporting requirements as of July 1, 2012. This statement did not have a significant
impact on the City's financial statements.
46
CITY OF SARATOGA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2013
Statement No. 66 - In March, 2013, GASB issued Statement No. 66, Technical Correction — 2013 — an
amendment of GASB Statement No. 10 and No. 62. The objective of this Statement is to improve
accounting and financial reporting for a governmental financial reporting entity by resolving conflicting
guidance that resulted from the issuance of two pronouncements, Statements No. 54, Fund Balance
Reporting and Government Fund Type Definitions, and No. 62, Codification of Accounting and Financial
Reporting Guidance Contained in Pre - November 30, 1989 FASB and AICPA Pronouncements. The City
does not believe there will be a significant financial statement effect related to this Statement.
Statement No. 67 - In June, 2013, GASB issued Statement No. 67, Financial Reporting for Pension
Plans — amendment of GASB Statement No. 25. The objective of this Statement is to improve financial
reporting by state and local government pension plans. This Statement results from a comprehensive
review of the effectiveness of existing standards of accounting and financial reporting for pensions with
regards to providing decision - useful information, supporting assessments of accountability and inter -
period equity, and creating additional transparency. The City is in the process of determining the impact
this statement will have on the financial statements.
Statement No. 68 - In June, 2013, GASB issued Statement No. 68, Accounting and Financial Reporting
for Pensions — an amendment of GASB Statement No. 27. The primary objective of this Statement is to
improve accounting and financial reporting by state and local governments for pensions. It also improves
information provided by state and local government employers about financial support for pensions that is
provided by other entities. The City is in the process of determining the impact this statement will have
on the financial statements.
Statement No. 69 — In January, 2013, GASB issued Statement No. 69, Government Combinations and
Disposal of Government Operations. This Statement establishes accounting and financial reporting
standards related to government combinations and disposal of government operations. As used in this
Statement, combinations includes a variety of transactions referred to as mergers, acquisitions, and
transfers of operations. The City believes there will be no financial statement effect related to this
Statement.
Statement No. 70 — In April, 2013, GASB issued Statement No 70, Accounting and Financial Reporting
for Nonexchange Financial Guarantees. Some governments extend financial guarantees for the
obligations of another government, a not - for -profit entity, or private entity without directly receiving
equal or approximately equal value in exchange (a nonexchange transaction). The City does not
participate in nonexchange transactions and this Statement will have no financial statement effect.
47
CITY OF SARATOGA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2013
NOTE 2 - CASH AND INVESTMENTS
The City maintains a cash and investment pool, which includes cash balances and authorized investments
of all funds, which the City Treasurer invests to enhance interest earnings. The pooled interest earned is
allocated to the funds based on average month -end cash and investment balances in these funds. The City
has the following cash and investments at June 30, 2013:
Cash and investments
The City's Cash and Investments at June 30, 2013, in more detail:
Cash and cash equivalents:
Petty cash
Demand deposits
Total Cash and Cash Equivalents
Investments:
Local Agency Investment Fund (LAIF)
Total Cash and Investments
A. Cash Deposits
Statement of
Net Position
Governmental
Activities
$ 17,162,776
$ 1,450
290,297
291,747
16,871,029
$ 17,162, 776
The carrying amounts of the City's cash deposits were $291,747 at June 30, 2013. Bank balances before
reconciling items were $347,976 at that date due to deposits in transit and outstanding checks. The total
amount was collateralized or insured with securities held by the pledging financial institutions.
The California Government Code requires California banks and savings and loan associations to secure
the City's cash deposits by pledging securities as collateral. This Code states that collateral pledged in
this manner shall have the effect of perfecting a security interest, and places the City ahead of general
creditors of the institution.
The market value of pledged securities must equal at least 110 percent of the City's cash deposits.
California law also allows institutions to secure City deposits by pledging first trust deed mortgage notes
that have a value of 150 percent of the City's total cash deposits. The City has waived the collateral
requirements for cash deposits which are fully insured to $250,000 by the Federal Deposit Insurance
Corporation (FDIC). Demand deposits (non- interest bearing checking accounts) have unlimited insurance
through the TAG Program. Other accounts are insured up to $250,000 per custodian within agency.
The City follows the practice of pooling cash and investments of all funds, except for funds required to be
held by fiscal agents under the provisions of bond indentures. Interest income from cash and investments
with fiscal agents is credited directly to the related fund.
48
CITY OF SARATOGA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2013
B. Investments
Under the provisions of the City's investment policy, and in accordance with California Government
Code, the following investments are authorized:
• Securities of the U.S. Government or its agencies.
• Certificates of Deposit (or Time Deposits) placed with commercial banks and/or savings
and loan companies.
• Negotiable Certificates of Deposit.
• California Local Agency Investment Fund.
• Investment -grade obligations of State, local governments or public authorities.
• Money market mutual funds.
• Passbook savings account and demand deposits.
The City is in compliance with GASB Statement No. 31, Accounting and Financial Reporting for Certain
Investments and for External Investments Pools which requires the City's investments be recorded at fair
value instead of cost. Under GASB 31, the carrying value of investments are adjusted to reflect their fair
value at each fiscal year -end, with the effects of these adjustments included in the carrying value of the
investments.
C. External Investment Pool
The City's investments with LAIF at June 30, 2013, include a portion of the pool funds invested in
Structured Notes and Asset - Backed Securities. These investments include the following:
• Structured Notes - debt securities (other than asset - backed securities) whose cash flow
characteristics (coupon rate, redemption amount, or stated maturity) depend upon one or
more indices and/or that have embedded forwards or options.
• Asset - Backed Securities - the bulk of which are mortgage- backed securities, entitle their
purchasers to receive a share of the cash flows from a pool of assets such as principal and
interest repayments from a pool of mortgages (such as CMO's) or credit card receivables.
LAIF is overseen by the Local Agency Investment Advisory Board, which consists of five members, in
accordance with State statute. The approved investments policy is listed on the LAIR website, located at
http://www.treasurer.ca.gov/pmia-laif/
As of June 30, 2013, the City had $16,871,029 invested in LAIR The LAIF fair value factor of
1.000273207 was used to calculate the fair value of the investments in LAIF.
49
CITY OF SARATOGA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2013
D. Risk Disclosures
Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an
investment. Generally, the longer the term of an investment's maturity, the greater the sensitivity to
changes in market interest rates. Although the City's investment policy allows for a broad range of
investment instruments with varying terms of maturity, investments are limited to the Local Agency
Investment Fund (LAIF) which is managed by the State Treasurer Office and overseen by the Pooled
Money Investment Board, the State Treasurer investment committee, and a Local Agency Advisory
Board.
Included in LAIF's investment portfolio are U.S. Treasuries, Federal Agency obligations, time deposits,
negotiable certificates of deposits, commercial paper, corporate bonds, and security loans. Funds are
available for withdrawal on demand, and are recorded on an amortized cost basis. At June 30, 2013, these
investments had a weighted average maturity of 278 days. The City had the following invested in LAIF:
Investment
Maturities in Years
Fair Less Than
Value One Year
State of California - Local Agency Investment Flmd (LAIF) $ 16,871,029 $ 16,871,029
Credit Risk
As of June 30, 2013, the City's investments in external investment pools are unrated. The City only
invests in LAIF, therefore has no other policy relating to the credit risk of investments.
Custodial Credit Risk
For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the
City will not be able to recover the value of its investments or collateral securities that are in the
possession of an outside party. The City did not hold any securities through investment counterparties at
the year ended June 30, 2013.
50
CITY OF SARATOGA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2013
NOTE 3 - FUND FINANCIAL STATEMENTS INTERFUND TRANSACTIONS
Transfers WOW
Transfers for the year ended June 30, 2013 were as follows:
Transfer in Transfer out Amount
General Fund Capital Improvement Fund $ 106,000
Capital Improvement Fund General Fund 1,184,500
Total $ 1,290,500
The General Fund received monies from the Capital Improvement from the Gas Tax fund for general
administration of $106,000.
The Capital Improvement Fund received monies from the General Fund from the adopted budget of
$100,000 for annual facility improvement projects, $300,000 for the Saratoga to Sea Master Plan,
$475,000 for various traffic and sidewalk projects, $60,000 for the energy power backup project, $40,000
for the electric door phase 2 project, $64,500 for the JPCC wood floor upgrade, and 145,000 for various
business process improvement projects.
51
CITY OF SARATOGA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2013
NOTE 4 - CAPITAL ASSETS
Capital assets activity for the year ended June 30, 2013, consisted of the following:
Depreciation expense, including the amount related to the internal service funds,
was charged in the following functions in the Statement of Activities:
General Government
$ 1,299,379
Primary Government
598,972
Community Services
18,616
Balance
-
Internal Service Funds
49,715
Balance
$ 1,966,682
July 1, 2012
Additions
Retirements Reclassifications
June 30, 2013
Governmental activities:
Capital assets, not being depreciated:
Land and land improvements
$ 14,510,401
$ -
$ - $
75,000
$ 14,585,401
Construction in progress
7,166,953
2,612,974
(53,938)
(2,110,325)
7,615,664
Infrastructure:
Street pavement system
49,155,619
-
-
-
49,155,619
Total capital assets, not being depreciated
70,832,973
2,612,974
(53,938)
(2,035,325)
71,356,684
Capital assets, being depreciated:
Buildings and structures
23,611,590
-
-
1,868,560
25,480,150
Machinery and equipment
Governmental funds
1,698,723
19,705
(108,992)
68,887
1,678,323
Internal service funds
724,059
84,538
(16,594)
-
792,003
Infrastructure:
Bridges
1,563,654
-
-
-
1,563,654
Signs and lights
1,820,585
-
14,558
1,835,143
Drainage system
40,060,953
-
39,100
40,100,053
Sidewalks
12,328,102
-
44,220
12,372,322
Total capital assets, being depreciated
81,807,666
104,243
(125,586)
2,035,325
83,821,648
Accumulated depreciation:
Buildings and structures
(6,641,759)
(634,807)
-
-
(7,276,566)
Machinery and equipment
Governmental funds
(1,160,737)
(64,262)
108,992
-
(1,116,007)
Internal service funds
(657,910)
(49,715)
16,594
-
(691,031)
Infrastructure:
Bridges
(1,027,104)
(25,717)
-
-
(1,052,821)
Signs and lights
(926,699)
(64,952)
-
(991,651)
Drainage system
(13,929,761)
(801,610)
-
-
(14,731,371)
Sidewalks
(5,099,993)
(325,619)
-
-
(5,425,612)
Total accumulated depreciation
(29,443,963)
(1,966,682)
125,586
-
(31,285,059)
Total capital assets, being depreciated, net
52,363,703
(1,862,439)
-
2,035,325
52,536,589
Governmental activities capital assets, net
$ 123,196,676
$ 750,535
$ (53,938) $
-
$ 123,893,273
Depreciation expense, including the amount related to the internal service funds,
was charged in the following functions in the Statement of Activities:
General Government
$ 1,299,379
Public Works
598,972
Community Services
18,616
Community Development
-
Internal Service Funds
49,715
Total Depreciation Expense
$ 1,966,682
52
CITY OF SARATOGA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2013
In accordance with GASB Statement No. 34, the City has reported all capital assets including
infrastructure in the Government -Wide Statement of Net Position. The City elected to use the "Modified
Approach" as defined by GASB Statement No. 34 for infrastructure reporting for its pavement system.
As a result, no accumulated depreciation or depreciation expense has been recorded for this system. A
more detailed discussion of the "Modified Approach" is presented in the Required Supplementary
Information section of this report. All other capital assets including other infrastructure systems were
reported using the Basic Approach whereby accumulated depreciation and depreciation expense have
been recorded.
NOTE 5 — LONG -TERM OBLIGATIONS
A summary of the City's long -term obligations transactions for the year ended June 30, 2013, is presented
below:
Classification
General Obligation 2012 Library Bonds - Original Issue $11,995,000
On July 14, 2012, the City issued General Obligation Bonds Series 2012 in the amount of $11,995,000.
The bonds were issued to fully refund the General Obligation 2001 Library Bonds. The bonds are
payable from and secured by certain property taxes within the City. Interest on the bonds ranges from
2.0 percent to 4.0 percent and is payable on February 1 and August 1 of each year, commencing February
1, 2013. Principal is due annually beginning on August 1, 2013, in amounts ranging from $455,000 to
$760,000, with a final payment on August 1, 2031 of $1,610,000. The bonds maturing on or before
August 1, 2021 are not subject to redemption prior to their respective stated maturity dates. Bonds
maturing on or after August 1, 2022 are subject to redemption prior to their respective stated maturity
dates at the option of the city at the principal amount of the bonds called for redemption, together with
interest accrued thereon to the date of redemption, without premium.
The annual debt service requirements on these bonds are as follows:
Year Ended
Balance
Interest
Balance
Due Within
Due In More
Description
July 1, 2012
Additions Retirements
June 30, 2013
One Year
Than One Year
General Obligation Bonds:
500,000
383,335
883,335
2017
475,000
2011 Library bonds
$ 11,995,000
$ $ (455,000)
$ 11,540,000
$ 485,000
$ 11,055,000
Net original issue premium
437,846
(21,892)
415,954
21,892
394,062
Compensated absences
646,213
403,682 (428,216)
621,679
440,749
180,930
Total
$ 13,079,059
$ 403,682 $ (905,108)
$ 12,577,633
$ 947,641
$ 11,629,992
General Obligation 2012 Library Bonds - Original Issue $11,995,000
On July 14, 2012, the City issued General Obligation Bonds Series 2012 in the amount of $11,995,000.
The bonds were issued to fully refund the General Obligation 2001 Library Bonds. The bonds are
payable from and secured by certain property taxes within the City. Interest on the bonds ranges from
2.0 percent to 4.0 percent and is payable on February 1 and August 1 of each year, commencing February
1, 2013. Principal is due annually beginning on August 1, 2013, in amounts ranging from $455,000 to
$760,000, with a final payment on August 1, 2031 of $1,610,000. The bonds maturing on or before
August 1, 2021 are not subject to redemption prior to their respective stated maturity dates. Bonds
maturing on or after August 1, 2022 are subject to redemption prior to their respective stated maturity
dates at the option of the city at the principal amount of the bonds called for redemption, together with
interest accrued thereon to the date of redemption, without premium.
The annual debt service requirements on these bonds are as follows:
Year Ended
Principal
Interest
Total
2014
$ 485,000
$ 403,085
$ 888,085
2015
495,000
393,285
888,285
2016
500,000
383,335
883,335
2017
475,000
371,210
846,210
2018
485,000
356,811
841,811
2019 -2023
2,715,000
1,492,650
4,207,650
2024 -2028
3,285,000
928,608
4,213,608
2029 -2032
3,100,000
254,000
3,354,000
Total
$ 11,540,000
$ 4,582,984
$ 16,122,984
53
CITY OF SARATOGA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2013
Compensated Absences
The City's liability for vested and unpaid compensated absences (accrued vacation and sick pay) has been
accrued and amounts to $621,679 at June 30, 2013. The compensated absences liability will generally be
liquidated through the General Fund.
NOTE 6 - RISK MANAGEMENT
The City participates in the two following public entity risk pools:
ABAG Plan Corporation (ABAG PLAN) - covers general liability claims up to a limit of $5 million
and purchases an additional $15 million of excess insurance coverage, for a total of $20 million per
occurrence limit. The City has a deductible or uninsured liability of up to $25,000 per claim. Once the
City's deductible is met, ABAG PLAN becomes responsible for payment of all claims up to the limit.
During the fiscal year ended June 30, 2013, the City contributed $214,130 for current year coverage and
received no refund of prior year excess contributions.
ABAG Workers' Compensation Pool Insurance Authority (ABAG POOL) — covers workers'
compensation coverage up to $250,000 and excess coverage provides an employer liability limit of $5
million per occurrence, and workers' compensation per occurrence limit to $100 million. The City has no
deductible for these claims. During the fiscal year ended June 30, 2013, the City contributed $153,620
for current year coverage. The City's contribution equals the ratio of the City's payroll to the total
payrolls of all entities participating in the same layer of each program, in each program year.
Actual surpluses or losses are shared according to a formula developed from overall loss costs and spread
to member entities on a percentage basis after a retrospective rating.
There have been no significant reductions of insurance settlements that exceeded insurance coverage for
the past three years.
The workers' compensation and general liability claims payable of $24,800 reported at June 30, 2013, are
based on the requirements of GASB Statement No. 10, which requires that a liability for claims be
reported if information prior to the issuance of the basic financial statements indicates that it is probable
that a liability has incurred at the date of the basic financial statements and the amount of the loss can be
reasonably estimated. Changes in the claims payable amounts were as follows:
The General Fund has been used in the prior years to liquidate the liability for claims and judgments.
Claims payable, beginning of year
Fiscal year claims and changes in estimates
Claims payments
Claims payable, end of year
Year Ended Year Ended
June 30, 2013 June 30, 2012
$ 21,247 $ 14,091
24,800 21,247
(21,247) (14,091)
$ 24,800 $ 21,247
Each risk pool is governed by a board consisting of representatives from member municipalities. The
board controls the operations of each risk pool, including selection of management and approval of
54
CITY OF SARATOGA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2013
operating budgets, independent of any influence by member municipalities beyond their representation on
the Board.
The following represents summary audited financial information of ABAG Plan Corporation and the
ABAG Workers' Compensation Pool Insurance Authority for the fiscal year ended June 30, 2012 (most
recent available):
Total Assets
Total Liabilities
Net Assets
Total Revenues
Total Expenses
Net Increase in Net Assets
Plan
Corporation
$ 45,141,862
24,677,330
$ 20,464,532
$ 9,110,482
15.179.160
Comp Shared
Risk Pool
—
$ 3,978,862
791,665
$ 3,187,197
$ 557,954
471.897
$ (6,068,678) $ 86,057
Audited financial information for each risk pool may be obtained from ABAG at P.O. Box 2089,
Oakland, California 94604 -2089.
NOTE 7 - RETIREMENT PLANS
Pension Plan
Plan Description - The City contributes to the California Public Employees' Retirement System
(Ca1PERS), a cost - sharing multiple- employer defined benefit plan. CAPERS provide retirement and
disability benefits, annual cost -of- living adjustments, and death benefits to plan members and
beneficiaries. CalPERS act as a common investment and administrative agent for participating public
entities within the State of California. Benefit provisions and all other requirements are established by
State statute and City ordinance. Copies of CAPERS' annual financial report may be obtained from their
Executive Office located at 400 P Street, Sacramento, California 95811.
Funding Policy – The City employer is required to contribute an actuarially determined rate of annual
covered payroll for its miscellaneous employees (13.031 percent until February 2013 and 11.040 percent
for the remainder of fiscal year 2012/13). Active plan members are required by State statute to contribute
7 percent of their annual covered salary. In past years, the City employer contributed this required
amount on behalf of City employees. As a result of labor negotiations during fiscal year 2011/12,
employees began to contribute the 7 percent of annual salary.
Annual Pension Cost - For fiscal year 2012/13, the City's annual pension cost was $603,323. The
required contribution was determined as part of the June 30, 2009, actuarial valuation using the entry age
normal actuarial cost method. Ca1PERS actuarial assumptions included (a) 7.75 percent (7.75 %)
investment rate of return (net of administrative expenses), (b) projected annual salary increases ranging
from 3.55 percent to 14.45 percent for miscellaneous employees depending on age, service, and type of
employment, and (c) 3.25 percent per year payroll growth adjustments. Both (a) and (b) included an
inflation component of 3.00 percent. The actuarial value of Ca1PERS assets was determined using
55
CITY OF SARATOGA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2013
techniques that smooth the effects of short-term volatility in the market value of investments over a three -
year period. Ca1PERS' unfunded actuarial accrued liability (or surplus) is amortized as a level percentage
of projected payroll on a closed basis. The amortization period at June 30, 2008, was 30 years for
miscellaneous employees for prior and current service unfunded liability.
THREE -YEAR ANNUAL PENSION COSTS TREND INFORMATION FOR CALPERS
Required Supplementary Information
In 2004, Ca1PERS established a risk pool for cities and other government entities that have less than 100
active members. Actuarial valuations are performed with other participants within the same risk pool.
Stand alone information of the Schedule of the Funding Progress for the City is no longer available.
Q111M.110 0 01 901MMIXI
A. Net Investment in Capital Assets
As of June 30, 2013, the net investment in capital assets consisted of the following:
Capital assets, net $ 123,893,273
2011 general obligation library bonds (11,540,000)
Net investment in capital assets $ 112,353,273
B. Restricted Net Position
As of June 30, 2013, the restricted net position consisted of the following:
Restricted For
Environmental Special Debt
Services Assessments Service Total
Restricted Net Position $ 463,182 $ 621,948 $ 885,757 $ 1,970,887
NOTE 9 - JOINT POWERS AGREEMENTS
The City is a member of several Joint Power Agreements, as follows:
The Santa Clara County Valley Transportation Authority (VTA) consists of various cities in the San
Francisco Bay area. The Transportation Authority was formed in 1985, by a joint exercise of powers
agreement between the County of Santa Clara and the cities of Santa Clara County for the purpose of
financing highway capital improvements within the County to serve transportation needs. Financial
56
Annual
Net
Fiscal
Pension Cost
APC
Pension
Year
(APC)
Contributed
Obligation
2011
$ 579,256
100%
$ -
2012
616,323
100%
$ -
2013
603,323
100%
$ -
Required Supplementary Information
In 2004, Ca1PERS established a risk pool for cities and other government entities that have less than 100
active members. Actuarial valuations are performed with other participants within the same risk pool.
Stand alone information of the Schedule of the Funding Progress for the City is no longer available.
Q111M.110 0 01 901MMIXI
A. Net Investment in Capital Assets
As of June 30, 2013, the net investment in capital assets consisted of the following:
Capital assets, net $ 123,893,273
2011 general obligation library bonds (11,540,000)
Net investment in capital assets $ 112,353,273
B. Restricted Net Position
As of June 30, 2013, the restricted net position consisted of the following:
Restricted For
Environmental Special Debt
Services Assessments Service Total
Restricted Net Position $ 463,182 $ 621,948 $ 885,757 $ 1,970,887
NOTE 9 - JOINT POWERS AGREEMENTS
The City is a member of several Joint Power Agreements, as follows:
The Santa Clara County Valley Transportation Authority (VTA) consists of various cities in the San
Francisco Bay area. The Transportation Authority was formed in 1985, by a joint exercise of powers
agreement between the County of Santa Clara and the cities of Santa Clara County for the purpose of
financing highway capital improvements within the County to serve transportation needs. Financial
56
CITY OF SARATOGA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2013
statements may be obtained from the Traffic Authority at 1754 Technology Drive, Suite 224, San Jose,
California 95110.
The West Valley Solid Waste Management Joint Powers Authority consists of the west valley cities of
Campbell, Los Gatos, Monte Sereno, and Saratoga. The JPA was formed to coordinate efforts in carrying
out solid waste collection and disposal activities, and in meeting the mandates of AB939, the States'
Integrated Waste Management Act.
The Silicon Valley Regional Interoperability Authority (SVRIA) consists of Silicon Valley agencies
formed to coordinate the design and implementation of an interoperable public safety communication
system.
The Santa Clara County Library System JPA consists of various member agencies as a policy making and
governing body of the County's library system.
These JPA's are governed by boards consisting of representatives from their members. The boards
control the operations of each JPA, including selection of management and approval of operating budgets,
independent of any influence by its members beyond their representation on the board.
NOTE 10 - EXCESS EXPENDITURES OVER APPROPRIATIONS
There were no excess of expenditures over appropriations in individual funds during fiscal year 2012/13.
NOTE 11- COMMITMENTS AND CONTINGENCIES
A. Lawsuits
The City is presently involved in certain matters of litigation that have arisen in the normal course of
conducting City business. City management believes, based upon consultation with the City Attorney,
that these cases, in the aggregate, are not expected to result in a material adverse financial impact on the
City. Additionally, City management believes that the City's insurance programs are sufficient to cover
any potential losses should an unfavorable outcome materialize.
B. Federal and State Grant Programs
The City participates in Federal and State grant programs. These programs are audited by the City's
independent accountants in accordance with the provisions of the Federal Single Audit Act Amendments
of 1996 and applicable State requirements. For Federal programs, the City reached the level of qualifying
cost during the current fiscal year so a single audit was required. Expenditures which may be disallowed,
if any, by the granting agencies, cannot be determined at this time. The City expects such amounts, if
any, to be immaterial.
57
CITY OF SARATOGA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2013
C. Commitments
The City had several outstanding contracts or planned construction projects as of June 30, 2013. These
projects are evidenced by contractual commitments with contractors and include:
Vendor
Original
Commitment
Commitment
Remaining
Amland Corp
$ 33,189 $
24,400
Biggs Cardosa Association
4,200
3,570
BKF Engineers
64,834
34,694
Chrisp Company
36,460
2,988
Cotton Shires & Associates
80,887
12,647
David L. Gates & Associates
25,279
13,363
Fehr Engineering Company
10,500
2,000
Gachina Landscape
17,940
17,940
Gradetech, Inc.
975,690
252,638
Guerra Construction Group
232,346
173,788
Hillside Drilling, Inc.
252,033
252,033
Labor Consultants
15,625
4,075
Lundmark Construction
19,490
7,620
Pacific Products & Services
9,000
9,000
Peelle, Technologies, Inc.
117,749
107,084
Reed & Graham, Inc.
33,000
33,000
Solectric Electrical
13,000
1,787
Steve Benzing Architect
4,820
1,108
Tennyson Electric
159,929
20,289
Testing Engineers
13,529
8,786
The Planning Center
249,631
236,945
$ 2,369,131 $
1,219,754
As of June 30, 2013, in the opinion of City management, there were no additional outstanding matters
that would have a significant effect on the financial position of the funds of the City.
58
J SARq
q 1 1h, Q
1F0
REQUIRED SUPPLEMENTARY INFORMATION
213
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214
CITY OF SARATOGA
REQUIRED SUPPLEMENTARY INFORMATION
FOR THE YEAR ENDED JUNE 30, 2013
NOTE 1- BUDGETARY INFORMATION
The following is the budget comparison schedules for General Fund.
REVENUES:
Property taxes
Special assessments
Sales taxes
Other local takes
Licenses & permits
Fines & forfeitures
Intergovermental - state
Intergovenmental - other
Franchise fees
Use of money &property
Other revenue
Total revenues
EXPENDITURES:
Current:
General and intergovernmental services
Public safety
Public works
Community services
Community development services
Total expenditures
REVENUES OVER
(UNDER) EXPENDITURES
OTHER FINANCINGS OURCES (USES):
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
FUND BALANCES:
Beginning of year
End of year
Budgeted Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)
$ 8,186,642
$ 8,436,600
$ 8,959,231
$ 522,631
5,375
5,375
7,165
1,790
1,095,000
1,035,000
1,051,121
16,121
580,000
630,000
769,357
139,357
1,050,065
1,315,065
1,543,277
228,212
251,025
251,025
180,557
(70,468)
340,863
340,863
364,488
23,625
33,000
33,000
51,999
18,999
1,819,500
1,819,500
1,919,750
100,250
536,282
516,282
492,366
(23,916)
1,924,105
2,310,899
2,296,677
(14,222)
15,821,857
16,693,609
17,635,988
942,379
3,483,445
3,718,846
3,268,524
450,322
4,400,463
4,400,463
4,391,844
8,619
4,482,355
4,563,265
4,542,221
21,044
1,396,144
1,396,144
1,318,493
77,651
2,040,641
2,090,641
2,046,853
43,788
15,803,048
16,169,359
15,567,935
601,424
18,809
524,250
2,068,053
1,543,803
106,000 106,000 106,000 -
(735,000) (1,184,500) (1,184,500) -
(629,000) (1,078,500) (1,078,500) -
$ (610,191) $ (554,250) 989,553 $ 1,543,803
59
8,929,121
$ 9,918,674
CITY OF SARATOGA
REQUIRED SUPPLEMENTARY INFORMATION
FOR THE YEAR ENDED JUNE 30, 2013
Through the budget, the City Council sets the direction of the City, allocates its resources and establishes
its priorities. The Annual Operating and Capital Budgets assure the efficient and effective uses of the
City's economic resources, as well as establishing that the highest priority objectives are accomplished.
The annual budgets are adopted for the period of July 1 to June 30, and prepared to accurately and openly
communicate service and infrastructure priorities to the community, businesses, vendors, employees, and
other public agencies. The Annual Operating Budget is developed on a program basis for all funds with
fund level authority. It establishes the foundation of effective financial planning by providing resource
planning, performance measures and controls that permit the evaluation and adjustment of the City's
performance. The City adopts an annual budget for the capital projects as part of adopting the five -year
Capital Improvement Plan. The annual capital budget is adopted on a project -by- project basis.
The City follows these procedures in establishing the budgetary data reflected in the basic financial
statements:
a. The City Manager submits to the City Council a proposed operating budget for the fiscal year
commencing the following July 1. The operating and capital budgets include proposed
expenditures and the means of financing them.
b. Public hearings are conducted to obtain taxpayer comments.
c. The budgets are legally enacted through the passage of a resolution.
d. For the Operating Budget, the City Manager may authorize transfers of budget amounts within a
fund. However, any revisions that increase the total budgeted expenditures of any fund must be
approved by the City Council. Expenditures may not legally exceed budgeted appropriations at
the fund level without City Council approval.
e. As Capital Projects are adopted on a project basis, the City Council must approve increases or
decreases of budgeted amounts or changes in project scope. Upon project completion, immaterial
amounts are transferred to ongoing maintenance projects within the capital program. If remaining
project funds are material, the project balance is brought back to Council for approval to transfer.
£ Formal budgetary integration in the form of legally adopted budgets is employed as a
management control device for all funds. Budgets are adopted on a basis consistent with
generally accepted accounting principles. Budgeted expenditures reported are as amended by
supplemental appropriations of the City Council.
Encumbrance accounting, under which purchase orders, contracts, and other commitments for the
expenditure of monies are recorded in order to reserve that portion of the applicable appropriation, is
employed as an extension of formal budgetary integration in the General, Special Revenue, Internal
Service, and Capital funds. Unexpended and unencumbered appropriations automatically lapse at the end
of the fiscal year.
.1
CITY OF SARATOGA
REQUIRED SUPPLEMENTARY INFORMATION
FOR THE YEAR ENDED JUNE 30, 2013
NOTE 2 - MODIFIED APPROACH FOR CITY STREETS INFRASTRUCTURE CAPITAL
ASSETS
In accordance with GASB Statement No. 34, the City is required to account for and report infrastructure
capital assets. The City defines infrastructure as the basic physical assets that allow the City to function
and those resources utilized primarily by the public which provide future economic benefits for a
minimum of two years. Infrastructure can be defined as assets that are immovable and of value only to
the government. Major infrastructure includes the street system, park and recreation lands and
improvements; storm water conveyance and drainage systems, and buildings combined with site
amenities such as parking and landscaping areas used by the City in the conduct of its business. Each
major infrastructure system can be divided into subsystems. For example, the street system can be
divided into concrete and asphalt pavements, concrete curb and gutters, sidewalks, medians, streetlights,
traffic control devices (signs, signals and pavement markings), landscaping and land. Subsystem detail is
not presented in these basic financial statements; however, the City maintains detailed information on
these subsystems.
The City has elected to use the "Modified Approach" as defined by GASB Statement No. 34 for
infrastructure reporting for its Streets Pavement System. Under GASB Statement No. 34, eligible
infrastructure capital assets are not required to be depreciated under the following requirements:
• The City manages the eligible infrastructure capital assets using an asset management system
with characteristics of (1) an up -to -date inventory; (2) perform condition assessments and
summarize the results using a measurement scale; and (3) estimate annual amount to maintain
and preserve at the established condition assessment level.
The City documents that the eligible infrastructure capital assets are being preserved
approximately at or above the established and disclosed condition assessment level.
The City commissioned a physical assessment of the streets conditions with the final report received
March 30, 2012. The study assists the City by providing current inspection data used to evaluate current
pavement condition. This helps to maintain a City - defined desirable level of pavement performance
while optimizing the expenditure of limited fiscal resources. The entire pavement network within the
City is composed of approximately 140 centerline miles of paved surfaces. The City's road system can be
grouped by function class and includes 23.4 centerline miles of arterial, 23.5 centerline miles of collector,
and 93.3 miles as residential.
A visual survey of all pavement segments was conducted to assess the existing surface condition of each
of the individual pavement segments. Upon completion of the study, a Pavement Condition Index (PCI)
was calculated for each segment in the City's pavement network to reflect the overall pavement condition.
Rating between 0 and 100, a PCI of 0 would correspond to a badly deteriorated pavement with virtually
no remaining life. A PCI of 100 would correspond to a pavement with proper engineering design and
construction at the beginning of its life cycle. The assessment study was conducted during November,
2010.
61
CITY OF SARATOGA
REQUIRED SUPPLEMENTARY INFORMATION
FOR THE YEAR ENDED JUNE 30, 2013
The following conditions were defined:
Condition
Rating
Excellent
80-100
Very Good
70-79
Good
50-69
Poor
25-49
Very Poor
0-24
The City's policy is to achieve an average rating of 70 for all streets, which is a very good rating. This
rating allows minor cracking and raveling of the pavement along with minor roughness that could be
noticeable to drivers traveling at the posted speeds. As of June 30, 2013, the City's street system was
rated at a PCI index of 76 on the average with the detail condition as follows:
Percent of
Condition Streets
Excellent
8%
Very Good
75%
Good
14%
Poor
3%
Very Poor
0%
The City expended $2,417,444 on street maintenance for the year ended June 30, 2013. These routine
maintenance expenditures delayed deterioration. The budget required to maintain and improve the
current level of overall condition through the year 2017 is a minimum of $1,000,000. Approximately
$8,200,000 is the projected budget for fiscal year 2013/14.
A schedule of estimated annual amount calculated to maintain and preserve its streets at the current level
compared to actual expenditures for street maintenance for the last ten years is presented below:
Fiscal
Actual
Year
Budget
Expenditures
2003 -04
$ 1,961,844
$ 1,489,667
2004 -05
1,800,000
2,609,648
2005 -06
1,156,547
1,030,382
2006 -07
2,026,404
1,156,889
2007 -08
2,246,152
1,691,466
2008 -09
2,680,504
1,574,485
2009 -10
1,811,130
771,386
2010 -11
4,770,782
1,847,221
2011 -12
4,683,078
2,856,603
2012 -13
4,826,265
2,417,444
Funded By
Other
Gas Tax
Total
PCI
Sources
Fund
Funded
Index
$ 907,327 $
582,340
$ 1,489,667
-
1,478,216
1,131,432
2,609,648
70
353,652
676,730
1,030,382
70
19,899
970,818
990,717
70
1,252,709
438,757
1,691,466
70
1,148,650
425,835
1,574,485
70
575,710
195,676
771,386
70
1,449,686
397,535
1,847,221
76
1,622,401
1,234,202
2,856,603
76
1,660,028
757,416
2,417,444
76
As of June 2013, approximately 17 percent of the City's streets were rated below the average standard of
70. The City will continue to rehabilitate these segments of the streets. Total deficiencies (deferred
maintenance) identified in the Pavement Management System Report at the end of a five -year period
62
CITY OF SARATOGA
REQUIRED SUPPLEMENTARY INFORMATION
FOR THE YEAR ENDED JUNE 30, 2013
(2013 -2017) amounted to approximately $11,000,000 for all streets and are expected to be rehabilitated
with a minimum annual budget of $1,000,000.
Rv
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64
SARq
eJ
1956
�IFQRN
SUPPLEMENTARY INFORMATION
This page is intentionally blank
NONMAJOR GOVERNMENTAL FUNDS
Special Revenue Funds
Lighting and Landscape Assessment District Funds — These funds account for revenues and
expenditures associated with maintaining the City's 25 Landscape and Lighting districts which were
approved by consent of property owners living along or within the boundaries of the Districts.
Debt Service Fund
Library Bond - Santa Clara County general obligation bond tax revenues are accumulated in this fund to
pay annual principal and interest payments on the voter approved 2001 Library Improvement Bond.
65
CITY OF SARATOGA
COMBINING BALANCE SHEETS
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2013
AS S El'S
Cash and investments
Receivables:
Accounts
Interest
Total assets
LIABILITIES AND FOND BALANCES
Liabilities:
Accounts payable
Total liabilities
Fund Balances :
Restricted:
Special revenue funds
Debt service
Total fund balances
Total liabilities and fund balances
Special
Revenue Debt Service
Lighting and Total
Landscaping Other
Assessment Library Governmental
$ 642,339 $ 885,177 $ 1,527,516
192 200 392
$ 20,925 $ - $ 20,925
20,925 - 20,925
621,948 - 621,948
- 885,757 885,757
621,948 885,757 1,507,705
$ 642,873 $ 885,757 $ 1,528,630
66
CITY OF SARATOGA
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE
NONMAJOR GOVERNMENTAL FUNDS
FOR THE YEAR ENDED JUNE 30, 2013
REVENUES:
Property taxes
Special assessment
Use of money and property
Total revenues
EXPENDITURES:
Current:
General and ingov't services
Public works
Debt service:
Principal
Interest and fiscal charges
Total expenditures
REVENUES OVER
(UNDER) EXPENDITURES
Net change in fund balances
FUND BALANCES:
Beginning of year
End of year
Special
Debt
Revenue
Service
Lighting and
Total
Landscaping
Other
Assessment
Library
Governmental
District
Bond
Funds
$ 193,634
$ -
$ 193,634
287,489
890,401
1,177,890
1,965
1,851
3,816
483,088
892,252
1,375,340
423,644
423,644
- 455,000 455,000
413,910 413,910
423,644 868,910 1,292,554
59,444 23,342 82,786
59,444 23,342 82,786
562,504 862,415 1,424,919
$ 621,948 $ 885,757 $ 1,507,705
67
CITY OF SARATOGA
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
CAPITAL IMPROVEMENT
FOR THE YEAR ENDED JUNE 30, 2013
M.
Variance with
Final Budget
Budgeted Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
REVENUES:
Licenses &pemuts
$ 425,000
$ 425,000
$ 633,197
$ 208,197
Fines & forfeitures
-
-
18,462
18,462
Intergovermental - federal
3,934,428
4,096,962
974,826
(3,122,136)
Intergovermental - state
1,018,662
853,315
777,704
(75,611)
Intergovermental - other
390,088
390,088
217,401
(172,687)
Use of money and property
35,000
35,000
31,130
(3,870)
Other revenue
323,212
401,406
124,181
(277,225)
Total revenues
6,126,390
6,201,771
2,776,901
(3,424,870)
EXPENDITURES:
Capital outlay
10,264,595
10,789,477
3,979,272
6,810,205
Total expenditures
10,264,595
10,789,477
3,979,272
6,810,205
REVENUES OVER
(UNDER) EXPENDITURES
(4,138,205)
(4,587,706)
(1,202,371)
3,385,335
OTHER FINANCINGS OURCES (USES):
Transfers in
735,000
1,184,500
1,184,500
-
Transfers out
(106,000)
(106,000)
(106,000)
-
Total other financing sources (uses)
629,000
1,078,500
1,078,500
-
Net change in fund balances
$ (3,509,205)
$ (3,509,206)
(123,871)
$ 3,385,335
FUND BALANCES:
Beginning of year
3,544,205
End of year
$ 3,420,334
M.
CITY OF SARATOGA
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
LIGHTING & LANDSCAPING ASSESSMENT DISTRICT SPECIAL REVENUE FUND
FOR THE YEAR ENDED JUNE 30, 2013
69
Variance with
Final Budget
Budgeted Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
REVENUES:
Property taxes
$ 172,550
$ 172,550
$ 193,634
$ 21,084
Special assessments
290,539
290,539
287,489
(3,050)
Use of money and property
1,645
1,645
1,965
320
Total revenues
464,734
464,734
483,088
18,354
EXPEIVDrI'URES :
Current:
Public works
633,929
633,929
423,644
210,285
Total expenditures
633,929
633,929
423,644
210,285
REVENUES OVER
(UNDER) EXPENDITURES
(169,195)
(169,195)
59,444
228,639
Net change in fund balances
$ (169,195)
$ (169,195)
59,444
$ 228,639
FUND BALANCES:
Beginning of year
562,504
End of year
$ 621,948
69
CITY OF SARATOGA
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
LIBRARY BOND DEBT SERVICE FUND
FOR THE YEAR ENDED JUNE 30, 2013
70
Variance with
Final Budget
Budgeted Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
REVENUES:
Special assessments
$ 850,000
$ 850,000
$ 890,401
$ 40,401
Use of money and property
600
600
1,851
1,251
Total revenues
850,600
850,600
892,252
41,652
EXPENDITURES:
Debt service:
General and ingov't services
-
-
-
-
Principal
455,000
455,000
455,000
-
hiterest and fiscal charges
414,285
414,285
413,910
375
Total expenditures
869,285
869,285
868,910
375
REVENUES OVER
(UNDER) EXPENDITURES
(18,685)
(18,685)
23,342
42,027
Net change in fund balances
$ (18,685)
$ (18,685)
23,342
$ 42,027
FUND BALANCES:
Beginning of year
862,415
End of year
$ 885,757
70
INTERNAL SERVICE FUNDS
Liability /Risk Management Insurance Fund — Accounts for insurance premiums, self - insurance portion
of claims, and administrative cost associated with settling claims. Charges made to operating departments
are based on liability risk and claim occurrence history.
Worker's Compensation Self - insurance Fund — Accounts for insurance premiums, self insured portion
of claims, and administrative costs associated with settling claims. Charges made to operating
departments are based on liability risk and claim occurrence history.
Office Stores Fund - Photocopy equipment, postage and bulk mail meter expenses are controlled at one
source point and expended to the departments as goods or services are utilized.
Information Technology Services Fund — Supports the delivery of technology based services and
infrastructure, including desktop support, network systems, technology upgrades and initiatives,
community systems, and associated information technology equipment.
Vehicle & Equipment Maintenance Fund — Accounts for the cost of operating and maintaining
automotive equipment used for service operations in various City departments.
Building Maintenance Fund — Accounts for operating costs associated with building maintenance.
Expenses include custodial supplies and services, maintenance and repair, utilities, and staffing costs.
Vehicle & Equipment Replacement Fund — Established to accumulate funding for the replacement of
vehicles and equipment. Replacement costs are charged to program over the asset's life span, reflective
of usage.
Information Technology Equipment Replacement Fund — Established to accumulate funding for the
replacement of information technology equipment. Replacement costs are charged to departments over
the asset's lifespan, reflective of usage.
71
CITY OF SARATOGA
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF NET POSITION
JUNE 30, 2013
ASSETS
Current assets:
Cash and investments
Accounts receivable
Total current assets
Noncurrent assets:
Capital assets:
Machinery and equipment
Less: accumulated depreciation
Total capital assets (net of
accumulated depreciation)
Total assets
LIABILITIES
Liabilities:
Current assets:
Accounts payable
Accrued payroll
Claims payable
Total current liabilities
NET POSITION
Net investment in capital assets
Unrestricted
Total net position
Liability /
Risk Workers' Office
Management Compensation Stores
$ 250,245 $ 296,293 $ 29,227
5,667 - 27
255,912 296,293 29,254
IZ �yo,�y� L7,2 D,+
- 2,214 5,234
1,053 359 -
24,800 - -
25,853 2,573 5,234
230,059 293,720 24,020
$ 230,059 $ 293,720 $ 24,020
72
6,238
3,356
36,772
- 12,051
Information
4,208
Information
Vehicle
- -
Vehicle
Technology
-
Technology
and Equipment
Building
and Equipment
Equipment
43,593
Services
Maintenance
Maintenance
Replacement
Replacement
Total
100,972
281,285
10,427
184,901
442,089 156,317
1,622, 818
$ 291,578
$ 15,046
$ 223,831
$ 442,089
$ 168,368
$ 1,716,677
153
-
4,663
-
-
10,510
291,731
15,046
228,494
442,089
168,368
1,727,187
-
-
-
701,763
90,240
792,003
-
-
-
(600,791)
(90,240)
(691,031)
-
-
-
100,972
-
100,972
291,731
15,046
228,494
543,061
168,368
1,828,159
6,238
3,356
36,772
- 12,051
65,865
4,208
1,263
6,821
- -
13,704
-
-
-
- -
24,800
10,446
4,619
43,593
- 12,051
104,369
-
-
-
100,972 -
100,972
281,285
10,427
184,901
442,089 156,317
1,622, 818
$ 281,285 $
10,427 $
184,901 $
543,061 $ 156,317
$ 1,723,790
73
CITY OF SARATOGA
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN FUND NET POSITION
FOR THE YEAR ENDED JUNE 30, 2013
Operating revenues:
Charges for services
Other operating revenues
Total operating revenues
Operating expenses:
Cost of services
Administration
Depreciation
Total operating expenses
Operating income
Change in net position
Total net position - beginning
Total net position - ending
Liability /
Risk
Workers'
Office
Management
Compensation
Stores
$ 375,000
$ 240,000
$ 55,000
28,398
4,454
12,085
403,398
244,454
67,085
308,096
182,700
54,285
308,096
182,700
54,285
95,302
61,754
12,800
95,302
61,754
12,800
134,757
231,966
11,220
$ 230,059
$ 293,720
$ 24,020
74
75
Infon-nation
Information
Vehicle
Vehicle
Technology
Technology
and Equipment
Building
and Equipment
Equipment
Services
Maintenance
Maintenance
Replacement
Replacement
Total
$ 400,000
$ 215,000
$ 750,000
$ 100,000
$ 46,236
$ 2,181,236
258
-
5,857
-
-
51,052
400,258
215,000
755,857
100,000
46,236
2,232,288
-
227,604
771,882
10,462
46,678
1,056,626
375,674
-
-
-
-
920,755
-
-
-
49,715
-
49,715
375,674
227,604
771,882
60,177
46,678
2,027,096
24,584
(12,604)
(16,025)
39,823
(442)
205,192
24,584
(12,604)
(16,025)
39,823
(442)
205,192
256,701
23,031
200,926
503,238
156,759
1,518,598
$ 281,285
$ 10,427
$ 184,901
$ 543,061
$ 156,317
$ 1,723,790
75
CITY OF SARATOGA
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED JUNE 30, 2013
Cash flows from operating activities:
Receipts from customers and users
Payments to suppliers
Payments to employees
Net cash provided by operating activities
Cash flows from capital activities:
Acquisition of capital assets
Net cash used for acquisition of capital assets
Net increase (decrease) in cash and cash equivalents
Cash and cash equivalents, beginning of year
Cash and cash equivalents, ending of year
Reconciliation of operating income to net cash provided
by operating activities:
Operating income (loss)
Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:
Depreciation
Change in operating assets andliabilities:
Accounts receivables
Accounts payable
Claims payable
Accured payroll
Net cash provided (used) by operating activities
76
Liability /
Risk Workers' Office
Management Compensation Stores
$ 428,205 $ 244,454 $ 67,058
(245,965) (160,494) (52,682)
(58,604) (20,247) -
123,636 63,713 14,376
1GJ,OJO OJ, /1J 14,J/O
126,609 232,580 14,851
$ 250,245 $ 296,293 $ 29,227
$ 95,302 $ 61,754 $ 12,800
24,807 - (27)
(286) 1,769 1,603
3,553 - -
$ 24,584 $ (12,604) $ (16,025) $ 39,823 $ (442) $ 205,192
- - - 49,715 - 49,715
(153) - (4,663) - - 19,964
(1,569) (6,039) 2,101 - 8,498 6,077
- - - - - 3,553
114 11 (360) - - 215
$ 22,976 $ (18,632) $ (18,947) $ 89,538 $ 8,056 $ 284,716
77
Information
Information
Vehicle
Vehicle
Technology
Technology
and Equipment
Building
and Equipment
Equipment
Services
Maintenance
Maintenance
Replacement
Replacement
Total
$ 400,105
$ 215,000
$ 751,194
$ 100,000
$ 46,236
$ 2,252,252
(175,865)
(156,714)
(319,404)
(10,462)
(38,180)
(1,159,766)
(201,264)
(76,918)
(450,737)
-
-
(807,770)
22,976
(18,632)
(18,947)
89,538
8,056
284,716
-
-
-
(84,538)
-
(84,538)
-
-
-
(84,538)
-
(84,538)
22,976
(18,632)
(18,947)
5,000
8,056
200,178
268,602
33,678
242,778
437,089
160,312
1,516,499
$ 291,578
$ 15,046
$ 223,831
$ 442,089
$ 168,368
$ 1,716,677
$ 24,584 $ (12,604) $ (16,025) $ 39,823 $ (442) $ 205,192
- - - 49,715 - 49,715
(153) - (4,663) - - 19,964
(1,569) (6,039) 2,101 - 8,498 6,077
- - - - - 3,553
114 11 (360) - - 215
$ 22,976 $ (18,632) $ (18,947) $ 89,538 $ 8,056 $ 284,716
77
This page is intentionally blank
78
CAPITAL ASSETS
USED IN THE OPERATION OF GOVERNMENTAL FUNDS
79
This page is intentionally blank
80
CITY OF SARATOGA
CAPITAL ASSETS USED IN THE OPERATION OF GOVERNMENTAL FUNDS
COMPARATIVE SCHEDULE BY SOURCE
JUNE 30, 2013 AND 2012
1 This schedule presents only the capital asset balances related to governmental funds. Accordingly
the capital assets reported in internal service funds are excluded fromthe above amounts.
Generally, the capital assets of internal service funds are included as governmental activities in the
statement of net position.
al
2013
2012
Governmental Funds Capital Assets:
Land and land improvements
$ 14,585,401
$ 14,510,401
Buildings and structures
25,480,150
23,611,590
Machinery and equipment
1,678,323
1,698,723
Infrastructure
105,026,791
104,928,913
Construction in progress
7,615,664
7,166,953
Total Governmental Funds Capital Assets
154,386,329
151,916,580
Accumulated depreciation
(30,594,028)
(28,786,053)
Total Governmental Funds Capital Assets, Net
$ 123,792,301
$ 123,130,527
Investments in Governmental Funds
Capital Assets by Source:
General Fund
$ 115,331,263
$ 115,440,255
Special revenue funds
960,972
960,972
Capital projects funds
37,246,746
34,668,005
Donations
847,348
847,348
Accumulated depreciation
(30,594,028)
(28,786,053)
Total Governmental Funds Capital Assets
$ 123,792,301
$ 123,130,527
1 This schedule presents only the capital asset balances related to governmental funds. Accordingly
the capital assets reported in internal service funds are excluded fromthe above amounts.
Generally, the capital assets of internal service funds are included as governmental activities in the
statement of net position.
al
CITY OF SARATOGA
CAPITAL ASSETS USED IN THE OPERATION OF GOVERNMENTAL FUNDS
SCHEDULE BY FUNCTION AND ACTIVITY'
JUNE 30, 2013
Function and Activity
General and intergovernmental services:
Management services
Administrative services
Intergovernmental services
Total General and Intergovernmental Services:
Public safety:
Police services
Code enforcement
Total Public Safety:
Public works:
Streets and sidewalks
Parks /open space
Total Public Works:
Community services
Community development services
Total Governmental Funds Capital Assets
Accumulated depreciation
Total Governmental Funds Capital Assets, Net
Land Buildings
and Land and
Improvements Structures
$ - $ 564,632
521,073
118,184 3,138,641
118,184 4,224,346
835,154
62,921
3,712,061
2,679,107
4,547,215
2,742,028
8,177,538 4,198,877
1,742,464 14,314,899
14,585,401 25,480,150
(7,276,566)
$ 14,585,401 $ 18,203,584
This schedule presents only the capital asset balances related to governmental funds. Accordingly
the capital assets reported in internal service funds are excluded form the above amounts.
Generally, the capital assets of internal service funds are included as governmental activities in the
statement of net position.
82
Machinery Construction
and in
Equipment Infrastructure Progress Total
$ 553,507
$ - $
355,105
$ 1,473,244
140,332
-
-
661,405
22,225
-
-
3,279,050
716,064
-
355,105
5,413,699
29,459
-
-
29,459
7,548
-
-
7,548
37,007
-
-
37,007
421,125
104,899,554
4,869,501
111,088,255
150,019
-
45,326
6,586,513
571,144
104,899,554
4,914,827
117,674,768
337,476
127,237
2,296,494
15,137,622
16,632
-
49,238
16,123,233
1,678,323
105,026,791
7,615,664
154,386,329
(1,116,007)
(22,201,455)
-
(30,594,028)
$ 562,316
$ 82,825,336 $
7,615,664
$ 123,792,301
83
CITY OF SARATOGA
CAPITAL ASSETS USED IN THE OPERATION OF GOVERNMENTAL FUNDS
SCHEDULE OF CHANGE BY FUNCTION AND ACTIVITY
JUNE 30, 2013
Function and Activity
General and intergovernmental services:
Management services
Administrative services
Intergovernmental services
Total General and Intergovernmental Services
Public safety:
Police services
Code enforcement
Total Public Safety:
Public works:
Streets and sidewalks
Parks /open space
Total Public Works:
Community services
Community development services
Total Governmental Funds Capital Assets
Accumulated depreciation
Total Governmental Funds Capital Assets, Net
Governmental
Funds Capital
Assets
July 1, 2012 Additions
Governmental
Funds Capital
Assets
Deletions June 30, 2013
$ 1,335,133
$ 138,111
$ -
$ 1,473,244
307,917
353,488
-
661,405
3,279,050
-
-
3,279,050
4,922,100
491,599
-
5,413,699
29,459
-
-
29,459
7,548
-
-
7,548
37,007
-
-
37,007
109,483,820
1,640,580
(36,145)
111,088,255
6,646,344
12,746
(72,577)
6,586,513
116,130,164
1,653,326
(108,722)
117,674,768
14,706,057
431,565
-
15,137,622
16,121,251
1,982
-
16,123,233
151,916,579
2,578,472
(108,722)
154,386,329
(28,786,052)
(1,916,748)
108,772
(30,594,028)
$ 123,130,527
$ 661,724
$ 50
$ 123,792,301
1 This schedule presents only the capital asset balances related to governmental funds. Accordingly
the capital assets reported in internal service funds are excluded form the above amounts.
Generally, the capital assets of internal service funds are included as governmental activities in the
statement of net position.
84
STATISTICAL SECTION
243
This page is intentionally blank
This part of the City of Saratoga's comprehensive annual financial report presents detailed information as
a context for understanding what the information in the financial statements, note disclosures and required
supplementary information says about the government's overall financial health.
Contents Page
Financial Trends
These schedules contain trend information to help the reader understand how
the government's financial performance and well being have changed over time. 86 -91
Revenue Capacity
These schedules contain information to help the reader assess the government's
most significant local revenue source; property tax. 92 -101
Debt Capacity
These schedules present information to help the reader assess the affordability
of the government's current levels of outstanding debt and the government's ability
to issue additional debt in the future. 102 -108
Demographic and Economic Information
These schedules offer demographic and economic indicators to help the reader
understand the environment within which the government's financial activities
take place. 109 -110
Operating Information
These schedules contain service and infrastructure data to help the reader understand
how the information in the government's financial report relates to the services the
government provides and the activities it performs. 112 -117
The City of Saratoga implemented GASB Statement No. 34 in fiscal year 2001/02; schedules presenting
government -wide information include information beginning in that year.
The City of Saratoga implemented GASB Statement No. 44 in fiscal year 2007/08; newly required
schedules presenting information in the Statistical Section include the earliest available information.
85
CITY OF SARATOGA
NET POSITION BY COMPONENT
LAST NINE YEARS
(ACCRUAL BASIS OF ACCOUNTING)
$150,000
$100,000
$50,000
Net Positon by Component
2005 2006 2007 2008 2009 2010 2011 2012 2013
■ Net investment in capital assets
86
■ Restricted ■ Unrestricted
(amounts expressed in thousands)
Fiscal Year
2005
2006
2007
2008
Primary government
Governmental activities
Net investment in capital assets
$ 105,784
$ 107,100 $
108,102
$ 109,818
Restricted
6,328
5,370
5,928
5,940
Unrestricted
6,789
9,955
8,593
9,710
Total primary government
$ 118,901
$ 122,425 $
122,623
$ 125,468
$150,000
$100,000
$50,000
Net Positon by Component
2005 2006 2007 2008 2009 2010 2011 2012 2013
■ Net investment in capital assets
86
■ Restricted ■ Unrestricted
2009 2010
$ 108,818 $ 108,966
5,281 5,519
0 �cn 0 Cl),)
2011 2012
$ 110,016 $ 111,201
5,830 1,938
'7 ncn 1'1 11A0
'1n1 1
$ 112,353
1,971
1 '7 ') c-7
1GG,OJO .p 1GJ,V 1O ID 1GJ,OIV .D 1GJ,J0/ 1G /,VO1
87
CITY OF SARATOGA
CHANGES IN NET POSITION
LAST NINE YEARS
(ACCRUAL BASIS OF ACCOUNTING)
(amounts expressed in thousands)
Taxes:
Fiscal Year
2005
2006
2007
2008
Expenses:
8,099
Sales taxes
1,011
988
Governmental activities:
1,058
Local taxes
1,143
1,288
General and intergovernmental services $
4,160
$ 3,473
$ 4,532
$ 6,293
Public safety
3,736
3,427
3,844
4,166
Public works
3,829
4,752
6,425
5,325
Community services
1,929
1,395
1,437
1,286
Community development services
2,349
2,226
1,993
2,032
Interest on long -term debt (unallocated)
760
754
768
714
Total governmental activities expenses
16,763
16,027
18,999
19,816
Program revenues:
13,871
Change in net position
(1,018)
3,524
Charges for services:
2,845
Net position - beginning of year
119,919
118,901
General and intergovernmental services
-
31
452
1,787
Public safety
141
122
-
411
Public works
1,988
1,890
528
1,705
Community services
757
1,008
604
911
Community development services
1,890
2,665
1,328
2,110
Operating grants and contributions
1,218
1,549
2,155
151
Capital grants and contributions
865
1,568
1,282
1,715
Total governmental activates program revenw
6,859
8,833
6,349
8,790
Net (expense) revenue and change in net ass(
(9,904)
(7,194)
(12,650)
(11,026)
General revenue and other changes in net position
Taxes:
Property taxes
4,841
5,652
5,772
8,099
Sales taxes
1,011
988
995
1,058
Local taxes
1,143
1,288
1,099
694
Franchise taxes
995
1,040
1,187
1,625
Motor vehicle in -lieu
420
718
177
149
Total Taxes
8,410
9,686
9,230
11,625
Intergovernmental
-
-
673
841
Investment earnings
283
709
2,813
1,057
Other revenues
193
323
132
348
Total general revenues
8,886
10,718
12,848
13,871
Change in net position
(1,018)
3,524
198
2,845
Net position - beginning of year
119,919
118,901
122,425
122,623
Net position - end of year
$ 118,901
$ 122,425
$ 122,623
$ 125,468
Source: CAFR
88
2009 2010 2011 2012 2013
$ 5,595
$ 3,729
$ 4,368
$ 3,486
$ 4,143
4,211
4,339
4,457
4,300
4,382
7,643
6,535
6,645
9,121
6,922
1,634
1,711
1,846
1,996
1,804
2,000
1,751
1,839
1,553
1,713
697
677
656
453
410
21,780
18,742
19,811
20,909
19,374
133
125
171
140
102
520
425
561
594
607
2,379
2,535
2,771
2,079
3,316
935
917
1,020
890
946
1,802
1,586
1,734
1,923
2,184
228
275
401
1,319
75
339
674
1,221
2,337
599
6,336
6,537
7,879
9,282
7,829
(15,444)
(12205)
(11,932)
(11,627)
(11,545)
8,336
8,371
8,199
8,457
9,153
1,043
955
991
1,101
1,051
663
560
632
683
769
1,657
1,664
1,821
1,852
1,920
116
101
146
16
16
11,815
11,651
11,789
12,109
12,909
474
522
773
910
766
397
101
65
67
51
148
91
97
118
113
12,834
12,365
12,724
13,204
13,839
(2,610)
160
792
1,577
2,294
125,468
122,858
123,018
123,810
125,387
$ 122,858
$ 123,018
$ 123,810
$ 125,387
$ 127,681
89
CITY OF SARATOGA
FUND BALANCE OF GOVERNMENTAL FUNDS
LAST NINE YEARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)
(amounts expressed in thousands)
Fiscal Year
General fund:
Restricted
Committed
Assigned
Unassigned
Total general fund
All other governmental funds:
Restricted
Special revenue funds
Debt service
Committed
Capital project funds
Total all other governmental funds
$9,000
$ 8,000
$7,000
$6,000
$5,000
$4,000
$3,000
$2,000
$1,000
2005 2006 2007 2008
$ 899
$ 910 $
711
$ 679
75
615
831
1,258
6,002
8,854
7,619
8,459
$ 6,976
$ 10,379 $
9,161
$ 10,396
$ 202 $
919 $
844 $
318
856
865
746
854
5,321
3,586
4,338
4,768
$ 6,379 $
5,370 $
5,928 $
5,940
Fund Balances of Governmental Funds
General - General - General - General - Debt Special Capital
Restricted Committed Assigned Unassigned Service Revenue Projects
■ 2005
■ 2006
■ 2007
■ 2008
■ 2009
■ 2010
■ 2011
■ 2012
■ 2013
Source: CAFR
Information prior to fiscal year 2011 have been updated to conform with GASB 54 requirements
90
2009 2010 2011 2012 2013
$ 613 $
563 $
513 $
513 $
463
550
300
500
600
675
322
196
667
3,161
792
6,744
6,952
5,804
4,655
7,989
$ 8,229 $
8,011 $
7,484 $
8,929 $
9,919
$ 484 $ 569 $ 504 $ 563 $ 622
931 893 851 862 886
3,866 4,057 4,475 3,544 3,420
$ 5,281 $ 5,519 $ 5,830 $ 4,969 $ 4,928
IF
CITY OF SARATOGA
GOVERNMENTAL ACTIVITIES TAX REVENUES BY SOURCE
LAST NINE YEARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)
Tax revenues:
Property taxes
Special assessments
Sales taxes
Local taxes
Franchise taxes
Motor vehicle in -lieu
Total tax revenues
$10,000
$9,000
$ 8,000
$7,000
$6,000
$5,000
$4,000
$3,000
$2,000
$1,000
Source: CAFR
(amounts expressed in thousands)
Fiscal Year
2005 2006 2007 2008
$ 4,841
$ 5,652 $
5,772
$ 8,099
1,476
1,369
271
1,392
1,011
988
995
1,058
1,143
1,288
1,099
694
995
1,040
1,187
1,625
420
718
177
149
$ 9,886
$ 11,055 $
9,501
$ 13,017
Tax Revenues by Source
Property taxes Special Sales taxes Local taxes Franchise Motor vehicle
assessments taxes in -lieu
92
■ 2005
■ 2006
■ 2007
■ 2008
■ 2009
■ 2010
■ 2011
■ 2012
■ 2013
2009 2010 2011 2012 2013
$ 8,336
$ 8,371
$ 8,199
$ 8,457
$ 9,153
1,368
1,247
1,255
1,243
1,185
1,043
955
991
1,101
1,051
663
560
632
683
769
1,657
1,664
1,821
1,852
1,920
116
101
146
16
16
$ 13,183
$ 12,898
$ 13,044
$ 13,352
$ 14,094
93
CITY OF SARATOGA
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
LAST NINE YEARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)
(amounts expressed in thousands)
Revenues:
Property taxes
Special assessments
Sales taxes
Other local taxes
Licensed and permits
Fines and forfeitures
Intergovernmental - federal
Intergovernmental - state
Intergovernmental - other
Franchise fees
Use of money any property
Other revenues
Current services charges
Total tax revenues
Expenditures:
Current:
General and intergovernmental services
Public safety
Public works
Community services
Community development services
Capital outlay
Debt service:
Principal
Interest and fiscal charges
Total expenditures
Excess of revenues
Fiscal Year
,)nn,; )nnr, ?nm ?nng
$ 4,893 $
5,652
$ 4,758 $
7,877
1,411
1,370
1,285
1,566
1,011
987
995
1,058
851
1,288
1,126
773
100
79
1,340
1,671
162
259
396
344
90
-
-
-
1,375
2,660
3,631
1,641
671
976
629
777
1,294
1,041
1,187
1,622
664
752
2,813
924
153
1,719
151
326
3,093
2,715
900
4,184
15,768
19,498
19,211
22,763
3,238
3,346
3,806
4,083
3,731
3,423
3,824
4,166
2,599
3,501
5,714
4,717
1,875
1,210
1,381
1,262
1,990
1,847
1,962
2,026
1,777
2,908
2,130
4,246
255
270
280
295
766
760
774
721
16,231
17,265
19,871
21,515
(463)
2,233
(660)
1,247
Othe r financing s ource s (us e s):
Refunded bond proceeds
-
-
-
-
Payment for refunded bonds
-
-
-
Net original issue premium
-
-
-
-
Transfers in
2,492
499
3,422
2,241
Transfers out
(2,492)
(499)
(3,422)
(2,241)
Total other financing sources (uses)
-
-
-
-
Net change in fund balances $
(463) $
2,233 $
(660) $
1,247
Debt as a percentage of noncapital expenditures
7.06%
7.17%
5.94%
5.62%
Source: CAFR
94
CITY OF SARATOGA
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
LAST NINE YEARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)
2009
2010
2011
2012
2013
$ 8,335
$ 8,371
$ 8,199
$ 8,457
$ 9,153
1,368
1,247
1,255
1,243
1,185
1,043
954
991
1,101
1,051
663
560
632
683
769
1,460
1,489
1,950
1,728
2,177
360
359
285
234
199
-
430
1,033
1,915
975
1,283
1,258
1,480
1,728
1,142
290
258
337
73
269
1,657
1,664
1,821
1,852
1,920
794
595
550
589
527
1,966
1,794
2,169
2,199
2,421
3,330
3,102
3,524
3,145
3,269
4,206
4,349
4,467
4,310
4,392
4,700
4,730
4,717
4,751
4,966
1,424
1,223
1,322
1,269
1,318
2,450
2,111
2,193
1,888
2,047
4,060
2,584
3,704
5,179
3,979
310
330
350
370
455
705
685
665
551
414
21,185
19,114
20,942
21,463
20,840
(1,966)
(135)
(240)
339
948
-
-
-
11,995
-
-
-
-
(12,235)
-
-
-
-
460
-
2,043
1,172
1,725
510
1,291
(2,043)
(1,017)
(1,700)
(485)
(1,291)
-
155
25
245
-
$ (1 ,966) $
20
$ (215)
$ 584 $
948
4.89%
5.80%
5.56%
4.68%
4.76%
95
CITY OF SARATOGA
PROPERTY TAX RATES - DIRECT AND OVERLAPPING GOVERNMENTS
LAST NINE YEARS
(Property Tax Rates per $100 of Assessed Value)
0.0129
0.0119
0.0346
0.0113
Fiscal Year
0.0000
0.0140
2005
2006
2007
2008
General
1.0000
1.0000
1.0000
1.0000
County Retirement Levy
0.0388
0.0388
0.0388
0.0388
County Library
0.0024
0.0024
0.0024
0.0024
City of Saratoga
0.0148
0.0117
0.0096
0.0113
0.3247
1.0560
1.0529
1.0508
1.0525
Campbell School District
0.0529
0.0512
0.0508
0.0475
County Bond 2008 Hospital
0.0000
0.0000
0.0000
0.0000
Campbell Elementary 2002
0.0000
0.0000
0.0000
0.0000
Campbell Elementary 2010
0.0000
0.0000
0.0000
0.0000
Campbell Union High 1999
0.0198
0.0224
0.0198
0.0285
Campbell Union High 2006
0.0000
0.0000
0.0000
0.0000
Cupertino Elementary School District
0.0360
0.0350
0.0289
0.0337
Moreland Elementary School District
0.0612
0.0561
0.0556
0.0569
Saratoga School District
0.0361
0.0356
0.0351
0.0363
Campbell Union High School District
0.0197
0.0224
0.0198
0.0285
Fremont Union High School District
0.0268
0.0260
0.0243
0.0241
Los Gatos- Saratoga Joint Union High School District
0.0409
0.0371
0.0651
0.0345
Foothill- DeAnza Community College District
0.0129
0.0119
0.0346
0.0113
West Valley Community College District 2004
0.0000
0.0140
0.0126
0.0118
West Valley Community College District 2012
0.0000
0.0000
0.0000
0.0000
Saratoga Fire District
0.0017
0.0052
0.0049
0.0053
Santa Clara Valley Water District - State Water Proj
0.0086
0.0069
0.0070
0.0067
Santa Clara Valley Water District - Zone W -1
0.0006
0.0009
0.0002
0.0040
0.3172
0.3247
0.3587
0.3291
Total Tax Rate
Source: California Municipal Statistics, Inc.
1.3732 1.3776 1.4095 1.3816
2009 2010 2011 2012 2013
1.0000
1.0000
1.0000
1.0000
1.0000
0.0388
0.0388
0.0388
0.0388
0.0388
0.0024
0.0024
0.0024
0.0024
0.0024
0.0104
0.0094
0.0094
0.0088
0.0080
1.0516
1.0506
1.0506
1.0500
1.0492
0.0524
0.0285
0.0249
0.0283
0.0246
0.0000
0.0122
0.0095
0.0047
0.0051
0.0000
0.0267
0.0298
0.0266
0.0220
0.0000
0.0000
0.0005
0.0003
0.0086
0.0299
0.0183
0.0196
0.0186
0.0165
0.0000
0.0131
0.0131
0.0156
0.0160
0.0306
0.0000
0.0000
0.0000
0.0000
0.0565
0.0000
0.0000
0.0000
0.0000
0.0363
0.0000
0.0000
0.0000
0.0000
0.0299
0.0000
0.0000
0.0000
0.0000
0.0339
0.0000
0.0000
0.0000
0.0000
0.0330
0.0000
0.0000
0.0000
0.0000
0.0123
0.0000
0.0000
0.0000
0.0000
0.0032
0.0140
0.0139
0.0137
0.0139
0.0000
0.0000
0.0000
0.0000
0.0150
0.0053
0.0000
0.0000
0.0000
0.0000
0.0059
0.0071
0.0070
0.0063
0.0069
0.0002
0.0003
0.0002
0.0001
0.0000
0.3294
0.1202
0.1185
0.1142
0.1286
1.3810
1.1708
1.1691
1.1642
1.1778
97
CITY OF SARATOGA
ASSESSED VALUE OF TAXABLE PROPERTY
LAST NINE YEARS
S12,000,000
$10,000,000
$8,000,000
$6,000,000
$4,000,000
$2,000,000
Total Assessed Property
2005 2006 2007 2008 2009 2010 2011 2012 2013
Source: Santa Clara County Assessor data, MuniServices, LLC
98
■ Unsecured
■ Other
■ Industrial
■ Commercial
■ Residential
(amounts expressed in thousands)
Fiscal
Year
Total
Ended
Residential
Commercial
Industrial
Other
Unsecured
Assessed
June 30
Property
Property
Property
Property
Property
Property
2005
$ 7,114,095
$ 166,071
$ 8,746
$ 138,912
$ 42,965
$ 7,470,789
2006
7,883,965
177,149
8,921
161,496
46,874
8,278,405
2007
8,467,894
187,142
9,099
192,470
39,764
8,896,369
2008
9,025,628
208,369
9,281
210,269
35,775
9,489,322
2009
9,605,309
213,951
9,467
223,190
43,933
10,095,850
2010
9,724,687
120,769
9,656
327,898
58,210
10,241,220
2011
9,639,782
107,269
9,633
323,881
57,172
10,137,737
2012
9,834,082
111,232
9,706
323,563
55,535
10,334,118
2013
10,312,597
112,875
11,455
335,765
62,378
10,835,070
S12,000,000
$10,000,000
$8,000,000
$6,000,000
$4,000,000
$2,000,000
Total Assessed Property
2005 2006 2007 2008 2009 2010 2011 2012 2013
Source: Santa Clara County Assessor data, MuniServices, LLC
98
■ Unsecured
■ Other
■ Industrial
■ Commercial
■ Residential
..
Total
Less:
Total Taxable
Direct
Tax Exempt
Assessed
Tax
Real Property
Value
Rate
$ (76,932)
$ 7,393,857
1.0560
(133,951)
8,144,454
1.0529
(140,859)
8,755,510
1.0508
(159,369)
9,329,953
1.0525
(161,488)
9,934,362
1.0516
(230,127)
10,011,093
1.0506
(230,477)
9,907,260
1.0506
(230,868)
10,103,250
1.0476
(233,895)
10,601,175
1.0492
..
CITY OF SARATOGA
PRINCIPAL PROPERTY TAXPAYERS
CURRENT YEAR AND NINE YEARS AGO
JUNE 30, 2013
(amounts expressed in thousands)
2013 2004
Taxpayer
Taxable
Assessed
Value
Cupertino Village Associates, LLC
$ 35,770
Quito Village Group, LLC
20,400
San Jose Water Works
17,106
John I. and Michelle Keller
15,594
Gregpenn Properties, LLC
13,056
Argonaut Associates, LLV
10,776
Stormin Norman LLC
10,000
Public Storage Inc.
9,686
Coyote Properties IV LLC
9,300
Summerhill Creekside LLC
9,166
Saratoga Office Center Partner
Di Salvo Family LLC
2
Peterschmidt David C Roxanne N
Navico Inc
Sobrato Contraction Corp
0.16%
Morrison Terri E
6
Krishnamurthi Ashok
4
Jordan Deloise A Trust
House David L
Top Ten Total Assessed Value
$ 150,854
City Total Assessed Value $ 10,601,175
100
$ 6,908,796
% of Total
% of Total
Taxable
Taxable
Taxable
Assessed
Assessed
Assessed
Rank
Value
Value
Rank
Value
1
0.34%
2
0.19%
3
0.16%
$ 9,901
6
0.14%
4
0.15%
5
0.12%
6
0.10%
7
0.09%
8
0.09%
9
0.09%
10
0.09%
22,325
1
0.32%
12,901
2
0.19%
12,005
3
0.17%
11,379
4
0.16%
10,992
5
0.16%
9,423
7
0.14%
9,282
8
0.13%
8,904
9
0.13%
8.594
10
0.12%
100
$ 6,908,796
CITY OF SARATOGA
PROPERTY TAX LEVIES AND COLLECTIONS
LAST NINE YEARS
Fiscal Year
Ended
T---- '1n
GVVJ
2006
2007
2008
2009
2010
2011
2012
2013
Total Tax
Levy for
Fiscal Year
$ 4,972,875
5,243,038
6,032,558
8,108,364
8,332,184
8,371,396
8,199,341
8,456,687
9,152,865
Source: City of Saratoga
Collected within the
Fiscal Year of the Levy
Amount Percentage
$ 4,972,875
100.0%
5,243,038
100.0%
6,032,558
100.0%
8,108,364
100.0%
8,332,184
100.0%
8,371,396
100.0%
8,199,341
100.0%
8,456,687
100.0%
9,152,865
100.0%
101
Collections in
Subsequent
Years
Total Collections to Date
Amount Percentage
$ 4,972,875
100.0%
5,243,038
100.0%
6,032,558
100.0%
8,108,364
100.0%
8,332,184
100.0%
8,371,396
100.0%
8,199,341
100.0%
8,456,687
100.0%
9,152,865
100.0%
CITY OF SARATOGA
RATIOS OF OUTSTANDING DEBT BY TYPE
LAST NINE YEARS
(amounts expressed in thousands, except per capita amounts)
Fiscal Year
Governmental activities
General obligation bonds
Net original issue premium
Total primary government
Percentage of Personal Income'
Per capital
Source: CAFR
2005 2006 2007 2008
$ 14,440 $
14,170 $
13,890 $
13,595
S 14,440 $
14,170 $
13,890 $
13,595
0.91%
0.82%
0.75%
0.74%
468
460
443
430
'US Census Bureau, adjusted for inflation, MuniServices LLC
2Population information from California State Controller's Office
102
01
68£ 60tb Lit S0tl 61 t,
%£9'0 %LS'0 %LS'0 %t,9'0 %9L'O
Ot,9`I1 $ 966`11 $ 909`ZI $ 996`ZI $ 98Z`£i $
UK ZiOZ TIN OiOZ 60OZ
CITY OF SARATOGA
RATIOS OF GENERAL BONDED DEBT OUTSTANDING
LAST NINE YEARS
(amounts expressed in thousands, except per capita amounts)
Fiscal Year
Percentage of actual taxable
value of property 0.18% 0.16% 0.15% 0.14%
Per capital 440 431 419 403
Source: CAFR
'Population information from California State Controller's Office
From: Demographics & Economic Statistic
Population (State Controller's Office) 30,850
104
30,835 31,352 31,592
2005
2006
2007
2008
General obligation bonds
$ 14,440
$ 14,170
$ 13,890
$ 13,595
Net original issue premium
-
-
-
-
Less: Amount available in debt service fund
(855)
(865)
(747)
(854)
Total primary government
$ 13,585
$ 13,305
$ 13,143
$ 12,741
Percentage of actual taxable
value of property 0.18% 0.16% 0.15% 0.14%
Per capital 440 431 419 403
Source: CAFR
'Population information from California State Controller's Office
From: Demographics & Economic Statistic
Population (State Controller's Office) 30,850
104
30,835 31,352 31,592
2009
2010
2011
2012
2013
$ 13,285
$ 12,955
$ 12,605
$ 11,995
$ 11,540
-
-
-
438
416
(926)
(890)
(848)
(860)
(885)
$ 12,359
$ 12,065
$ 11,757
$ 11,135
$ 10,655
0.12%
0.12%
0.12%
0.11%
0.10%
390
377
389
367
347
31,679 31,997 30,195 30,363 30,706
CITY OF SARATOGA
LEGAL DEBT MARGIN INFORMATION
LAST NINE YEARS
Debt Limit
Total net debt applicable to limit
Legal debt margin
Total net debt applicable to the limit
as a percentage of debt limit
Legal debt margin calculation
Assessed value
Add back: exempt real property
Total assessed value
(amounts expressed in thousands)
Debt limit (15% of total assessed value)
Debt applicable to limit:
$ 7,393,857
Fiscal Year
$ 8,755,510
2005
2006
2007
2008
$ 1,120,618
$1,241,761
$1,334,455
$ 1,423,398
13,585
13,305
13,143
12,741
$ 1,107,033
$1,228,456
$1,321,312
$1,410,657
1.21%
1.07%
0.98%
0.90%
Debt limit (15% of total assessed value)
Debt applicable to limit:
$ 7,393,857
$ 8,144,454
$ 8,755,510
$ 9,329,953
76,932
133,951
140,859
159,369
$ 7,470,789
$ 8,278,405
$ 8,896,369
$ 9,489,322
$1,120,618 $1,241,761 $ 1,334,455 $ 1,423,398
General obligation bonds
$ 14,440
$ 14,170
$ 13,890
$ 13,595
Net original issue premium
-
-
-
-
Less: Amount available in debt service fund
(855)
(865)
(747)
(854)
Total net debt applicable to limit
$ 13,585
$ 13,305
$ 13,143
$ 12,741
Legal debt margin
$1,107,033
$1,228,456
$1,321,312
$1,410,657
Source: CAFR
106
2009 2010 2011 2012 2013
$ 1,514,378
$ 1,536,183
$ 1,520,660
$ 1,550,118
$ 1,625,261
12,359
12,065
11,757
11,135
10,655
$ 1,502,019
$ 1,524,118
$ 1,508,903
$ 1,538,983
$ 1,614,606
0.82%
0.79%
0.77%
0.72%
0.66%
$ 9,934,362
$ 10,011,093
$ 9,907,259
$ 10,103,250
$ 10,601,175
161,488
230,127
230,477
230,868
233,895
$ 10,095,850
$ 10,241,220
$ 10,137,736
$ 10,334,118
$ 10,835,070
$ 1,514,378
$ 1,536,183
$ 1,520,660
$ 1,550,118
$ 1,625,261
$ 13,285
$ 12,955
$ 12,605
$ 11,995
$ 11,540
-
-
-
438
416
(926)
(890)
(848)
(860)
(885)
$ 12,359
$ 12,065
$ 11,757
$ 11,135
$ 10,655
$ 1,502,019
$ 1,524,118
$ 1,508,903
$ 1,538,983
$ 1,614,606
107
CITY OF SARATOGA
DIRECT AND OVERLAPPING
GOVERNMENTAL ACTIVITIES DEBT
(amount expressed in thousands)
Estimated Estimated Share
Debt Percentage of Overlapping
Outstanding Applicable' Debt
Direct Debt:
City of Saratoga
$ 11,540
100.000% $
11,540
Total Direct Debt
11,540
Overlapping Tax and Assessment Debt:
Santa Clara County
850,800
3.453%
29,378
Foothill-De Anza Community College District
631,564
1.654%
10,446
West Valley Community College District
308,533
10.284%
31,730
Campbell Union High School District
156,055
5.606%
8,748
Fremont Union High School District
299,550
3.668%
10,987
Los Gatos - Saratoga Joint Union High School District
46,905
39.202%
18,388
Campbell Union School District
146,472
6.879%
10,076
Cupertino Union School District
164,417
6.100%
10,029
Moreland School District
83,200
12.968%
10,789
Saratoga Union School District
42,987
85.972%
36,957
Saratoga Fire Protection District
4,254
97.204%
4,135
Santa Clara Valley Water District Benefit Assessment
123,100
3.453%
4,251
Total Overlapping Tax and Assessment Debt
185,914
Overlapping General Fund Debt:
Santa Clara County General Fund Obligations
819,957
3.453% $
28,313
Santa Clara County Pension Obligations
378,995
3.453%
13,087
Santa Clara County Board of Education
Certificates of Participation
10,400
3.453%
359
Santa Clara County Vector Control District
Certificates of Participation
3,455
3.453%
119
Foothill-De Anza Community College District
Certificates of Participation
17,225
1.654%
285
West Valley - Mission College District
General Fund Obligations
65,435
10.284%
6,729
Campbell Union High School District
Certificates of Participation
11,325
5.606%
635
Los Gatos - Saratoga Joint Union High School District
Certificates of Participation
8,420
39.202%
3,301
Saratoga Union School District
Certificates of Participation
5,540
85.972%
4,763
Midpeninsula Open Space Park District
General Fund Obligations
135,650
5.953%
8,075
Total Overlapping General Fund Debt
65,666
Total Overlapping Tax & Assessement and General Fund Debt
251,580
Combined Total Debt`
$
263,120
' Percentage of overlapping agency's assessed valuation located within boundaries of the city.
2 Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue and tax allocation
bonds and non - bonded capital lease obligations.
Source: California Municipal Statistics, Inc.
108
CITY OF SARATOGA
DEMOGRAPHIC AND ECONOMIC STATISTICS
LAST NINE YEARS
35,000
30,000
25,000
20,000
15,000
10,000
Per Capita
Personal
Fiscal
City
Income
Year
Population'
(in thousands)Z
2005
30,850
$ 1,586,245
2006
30,835
1,719,175
2007
31,352
1,860,365
2008
31,592
1,843,425
2009
31,679
1,747,699
2010
31,997
2,401,151
2011
30,195
2,211,963
2012
30,363
2,119,463
2013
30,706
2,179,904
35,000
30,000
25,000
20,000
15,000
10,000
Per Capita
Personal
Labor
Unemployment
Income2
Force3
Rate
$ 51,418
12,600
2.5%
55,754
12,700
2.1%
59,338
12,900
2.3%
58,351
13,100
3.2%
55,169
13,300
6.0%
75,043
13,200
5.6%
73,256
13,400
5.0%
69,804
14,000
4.4%
70,993
13,900
4.2%
Labor Force vs. Population
2005 2006 2007 2008 2009 2010 2011 2012 2013
--$-- Population
(Labor Force
Source: ' Popluaton information from California State Controller's Office
ZUS Census Data, adjusted for inflation, MuniServices LLC
3EDD Labor Market Information Division, MuniServices LLC
109
CITY OF SARATOGA
PRINCIPAL EMPLOYERS
CURRENT YEAR AND EIGHT YEARS AGO AT JUNE 30, 2013
Total City Employmene 14,000
lEarliest information available
2EDD Labor Market Information Division, MuniServices LLC
Source: City of Saratoga
110
12,600
2013
2005'
Percentage
Percentage
of Total City
of Total City
Employer
Employees
Rank
Employment
Employees
Rank
Employment
West Valley Community College
765
1
5.46%
Saratoga Retirement Community
260
2
1.86%
Saratoga High School
132
3
0.94%
Sub -Acute Saratoga Hospital
120
4
0.86%
Our Lady of Fatima
101
5
0.72%
Prospect High School
100
6
0.71%
Redwood Middle School
96
7
0.69%
Gene's Fine Foods
80
8
0.57%
85
1
0.67%
Safeway
65
9
0.46%
65
2
0.52%
Villa Montalvo
60
10
0.43%
Saratoga Country Club
65
3
0.52%
24 Hour Fitness
30
4
0.24%
Windermere
27
5
0.21%
CVS
20
6
0.16%
Classic Car Wash
20
7
0.16%
Harmonic European Day Spa
20
8
0.16%
Hinshaw, Draa & Marsh
20
9
0.16%
Bella Saratoga
20
10
0.16%
Total City Employmene 14,000
lEarliest information available
2EDD Labor Market Information Division, MuniServices LLC
Source: City of Saratoga
110
12,600
This page is intentionally blank
111
CITY OF SARATOGA
FULL -TIME EQUIVALENT CITY GOVERNMENT EMPLOYEES BY FUNCTION
LAST NINE FISCAL YEARS
70.00
60.00
50.00
40.00
30.00
20.00
10.00
Full -Time Equivalents
t►� 1 I 1 7 �� ►•11 I I L' �►�I I I I yt ►. L I I I i:� ►• I I I I I!1 GI 1 7 [ I i ►• L 1 7 f t ►� I I I � 6 T►� 1 J R�
Source: City of Saratoga Budget Document
112
■ Parks & Rec
• Comm Development
■ Public works
■ General govt
Fiscal Year
2005
2006 2007
2008
Function
General government
12.65
10.75
11.00
13.00
Public works
20.75
20.75
21.75
22.75
Community development
14.00
13.00
14.00
14.00
Parks and recreation
10.35
10.35
10.60
10.60
Total
57.75
54.85
57.35
60.35
70.00
60.00
50.00
40.00
30.00
20.00
10.00
Full -Time Equivalents
t►� 1 I 1 7 �� ►•11 I I L' �►�I I I I yt ►. L I I I i:� ►• I I I I I!1 GI 1 7 [ I i ►• L 1 7 f t ►� I I I � 6 T►� 1 J R�
Source: City of Saratoga Budget Document
112
■ Parks & Rec
• Comm Development
■ Public works
■ General govt
?nnA ?ni n x(11 1 MI? ?()VI
12.00
11.75
11.45
10.80
10.90
21.75
21.75
21.65
21.55
20.65
14.00
12.00
12.00
12.00
11.00
10.60
9.35
9.50
9.50
9.35
58.35
54.85
54.60
53.85
51.90
113
CITY OF SARATOGA
OPERATING INDICATORS BY FUNCTION
LAST NINE FISCAL YEARS
Function
Part 1 crimesl
Total incidents
Police reports
Public Works
Street resurfacing (miles)
Street lights repaired
Potholes filled (sq. ft.)
Community Development
Total permit valuation ($000)
Parks and Recreation
Classes, trips (enrollment) community events
Adult Exercise (e.g. JS Dance. Jazzerxcise)
Sports programs (e.g. Adult basketball, softball)
Prescholl programs (enrollment)
Staffed Day /summer camps (enrollment)
Teen/youth council (enrollment)
Senior center (enrollment/attendance days)
Fiscal Year
2005
2006
2007
2008
463
426
425
381
42,011
40,567
39,663
41,243
1,767
1,659
1,767
1,941
-
5
14
-
2
3
3
12
-
5,000
5,000
7,000
74,668
94,485
69,935
70,442
5,604
5,712
4,817
4,782
272
312
285
362
470
473
515
591
200
163
159
225
301
287
205
242
2,506
3,798
2,221
94
22,312
22,591
18,515
17,826
'Part 1 Crimes are the following as reported to DOJ: homicide, rape; robbery, burglary, assault, theft,
auto theft, and arson.
Source: City of Saratoga various records
114
2009
2010
2011
2012
2013
282
173
373
287
277
41,384
39,942
41,642
35,664
40,141
1,949
1,273
1,549
1,329
1,106
6
3
-
6
-
25
24
25
41
29
10,000
10,000
11,000
10,000
12,060
61,117
44,658
50,936
59,675
79,896
4,698
4,366
6,135
5,479
5,365
515
545
661
647
1,663
459
423
-
-
-
171
161
142
132
188
225
331
326
-
45
419
2,110
1,323
787
605
16,325
16,533
14,640
15,221
12,269
ELI
CITY OF SARATOGA
CAPITAL ASSET STATISTICS BY FUNCTION
LAST NINE FISCAL YEARS
Function
Public safety
Police Station
Fire Station
Saratoga Fire District
Central Fire District
Public Works
Street Miles - Private
Street Miles - Public
West Valley Sanitation District
Number of Connections
Length of Sewer Lines
Cupertino Valley Sanitation District
Number of Connections
Length of Sewer Lines
Parks and Recreation
Parks Acreage
Parks
Source: City of Saratoga various records
Fiscal Year
2005 2006 2007 2008
13
13
1 1
1 1
1 1
1 1
13
13
13
13
137
137
137
137
8,601
8,621
8,651
8,651
120
120
127
127
2,118
2,118
2,915
2,927
36
36
36
36
81 81 81 81
15 15 15 15
116
2009 2010 2011 2012 2013
1 1
1
1 1
1 1
1
1 1
14
14
14
14
14
140
140
140
140
141
8,683
8,687
8,664
8,679
8,821
127
127
127
127
127
2,938
2,949
2,954
2,959
2,961
37
37
37
37
37
84 84 84 84 84
15 15 15 15 15
117
This page is intentionally blank
118
CITY OF SARATOGA, CALIFORNIA
SINGLE AUDIT REPORT
FOR THE YEAR ENDED JUNE 30, 2013
CHAVAN & ASSOCIATES, LLP
CERTIFIED PUBLIC ACCOUNTANTS
1475 SARATOGA AVE., SUITE 180
SAN JOSE, CA 95129
279
CITY OF SARATOGA, CALIFORNIA
SINGLE AUDIT REPORT
TABLE OF CONTENTS
JUNE 30, 2013
PAGE NO.
Independent Auditor's Report on Compliance with Requirements that could have
a Direct Material Effect on Each Major Program and Internal Control over
Compliance and on the Schedule of Expenditures of Federal Awards
in Accordance with O M B Circular A -133 ........................................ ............................... 1 - 3
Schedule of Expenditures of Federal Awards ......................................... ............................... 4
Notes to Schedule of Expenditures of Federal Awards .......................... ............................... 5
Schedule of Findings and Questioned Costs:
Section I - Summary of Auditor's Results ........................................ ............................... 6
Section II - Financial Statement Findings ......................................... ............................... 7
Section III - Federal Awards Findings and Questioned Costs ......... ............................... 7
Summary Schedule of Prior Year Findings ............................................. ............................... 8
Independent Auditor's Report on Internal Control over Financial Reporting and on
Compliance and Other Matters Based on an Audit of Financial Statement
Performed in Accordance with Government Auditing Standards .... ............................... 9-10
:1
Chavan & Associates, LIP
Certified Public Accountants
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH
REQUIREMENTS THAT COULD HAVE A DIRECT MATERIAL EFFECT
ON EACH MAJOR PROGRAM AND INTERNAL CONTROL OVER
COMPLIANCE INACCORDANCE WITH OMB CIRCULAR A -133
To the Honorable Mayor and Members of the
City Council of the City of Saratoga
Saratoga, California
Report on Compliance for Each Major Federal Program
We have audited the City of Saratoga's (the City) compliance with the types of compliance
requirements described in OMB Circular A -133 Compliance Supplement that could have a direct and
material effect on each of the City's major federal programs for the year ended June 30, 2013. The
City's major federal programs are identified in the summary of auditor's results section of the
accompanying schedule of findings, and questioned costs.
Management's Responsibility
Management is responsible for compliance with the requirements of laws, regulations, contracts, and
grants applicable to its federal programs.
Auditor's Responsibility
Our responsibility is to express an opinion on compliance for each of the City's major federal
programs based on our audit of the types of compliance requirements referred to above. We
conducted our audit of compliance in accordance with auditing standards generally accepted in the
United States of America; the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States; and OMB Circular A -133, Audits of
States, Local Governments, and Non - Profit Organizations. Those standards and OMB Circular A -133
require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance
with the types of compliance requirements referred to above that could have a direct and material effect
on a major federal program occurred. An audit includes examining, on a test basis, evidence about the
City's compliance with those requirements and performing such other procedures as we considered
necessary in the circumstances.
We believe that our audit provides a reasonable basis for our opinion on compliance for each major
federal program. However, our audit does not provide a legal determination of the City's compliance.
Opinion on Each Major Federal Program
In our opinion, the City complied, in all material respects, with the types of compliance requirements
referred to above that could have a direct and material effect on each of its major federal programs for the
year ended.
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Report on Internal Control over Compliance
Management of the City is responsible for establishing and maintaining effective internal control over
compliance with the types of compliance requirements referred to above. In planning and performing our
audit of compliance, we considered the City's internal control over compliance with the types of
requirements that could have a direct and material effect on each major federal program to determine the
auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on
compliance for each major federal program and to test and report on internal control over compliance in
accordance with Circular A -133, but not for the purpose of expressing an opinion on the effectiveness of
internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the
City's internal control over compliance.
A deficiency in internal control over compliance exists when the design or operation of a control
over compliance does not allow management or employees, in the normal course of performing their
assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance
requirement of a federal program on a timely basis. A material weakness in internal control over
compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such
that there is a reasonable possibility that material noncompliance with a type of compliance
requirement of a federal program will not be prevented, or detected and corrected, on a timely basis.
A significant deficiency in internal control over compliance is a deficiency, or a combination of
deficiencies, in internal control over compliance with a type of compliance requirement of a federal
program that is less severe than a material weakness in internal control over compliance, yet
important enough to merit attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in the
first paragraph of this section and was not designed to identify all deficiencies in internal control
over compliance that might be material weaknesses or significant deficiencies. We did not identify
any deficiencies in internal control over compliance that we consider to be material weaknesses.
However, material weaknesses may exist that have not been identified.
Schedule of Expenditures of Federal Awards
We have audited the financial statements of the governmental activities, each major fund, and the
aggregate remaining fund information of City of Saratoga as of and for the year ended June 30,
2013, and have issued our report thereon dated October 18, 2013, which contained an unqualified
opinion on those financial statements. Our audit was performed for the purpose of forming our
opinions on the financial statements that collectively comprise City of Saratoga's financial
statements. The accompanying schedule of expenditures of federal awards is presented for purposes
of additional analysis as required by Circular A -133 and is not a required part of the financial
statements. Such information is the responsibility of management and was derived from and relates
directly to the underlying accounting and other records used to prepare the financial statements. The
information has been subjected to the auditing procedures applied in the audit of the financial
statements and certain other procedures, including comparing and reconciling such information
directly to the underlying accounting and other records used to prepare the financial statements or to
the financial statements themselves, and other additional procedures in accordance with auditing
standards generally accepted in the United States of America. In our opinion, the schedule of
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Chavan & Associates, LIP
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expenditures of federal awards is fairly stated, in all material respects, in relation to the financial
statements as a whole.
Restricted Use
The purpose of this report is solely to describe the scope of our testing of internal control over
financial reporting and compliance, and the result of that testing, and not to provide an opinion on
the effectiveness of the City's internal control over financial reporting or on compliance. This report
is an integral part of an audit performed in accordance with Government Auditing Standards in the
City's internal control over financial reporting and compliance. Accordingly, this report is not
suitable for any other purpose.
C �f 04 alp
October 18, 2013
San Jose, California
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CITY OF SARATOGA, CALIFORNIA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2013
U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Passed Through County of Santa Clara Public Health Department
Prevention and Wellness- Communities Putting Prevention to Work 93.731 SCC 162,683
TOTAL EXPENDITURES OF FEDERAL AWARDS $ 1,113,344
The accompanying notes are an integral part of this financial statement
a
Federal Catalog
Project
Federal
Federal Grantor /Pass - Through Grantor/Program Title
Number (CFDA)
Number
Expenditures
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
Passed Through County of Santa Clara
Community Development Block Program
14.218
SCC
$ 49,238
U.S. DEPARTMENT OF TRANSPORTATION
Passed Through California Department of Transportation
Highway 9 Safety Improvement
20.205
HSIPL- 5332(011)
698,873
Village Sidewalk & Curbs
20.205 t')
CML- 5332(013)
60,829
Village Phase II Construction
20.205 ���
CML- 5332(019)
1,687
Quito Bridge Replacement
20.205 �l�
CML - 5332(004)
24,497
Village LED Streetlights
20.205 (D
CML - 5332(018)
2,510
De Anza Trail
20.205 (1>
CML - 5332(012)
93,416
Total U.S. Department of Transportation (Highway Planning and Construction Cluster)
881,812
U.S. DEPARTMENT OF ENERGY
Passed Through California Energy Commission
Village LED Streetlights
81.128
CBG -09 -138
19,611
U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Passed Through County of Santa Clara Public Health Department
Prevention and Wellness- Communities Putting Prevention to Work 93.731 SCC 162,683
TOTAL EXPENDITURES OF FEDERAL AWARDS $ 1,113,344
The accompanying notes are an integral part of this financial statement
a
CITY OF SARATOGA, CALIFORNIA
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2013
1. General
2.
3.
4.
5.
The accompanying Schedule of Expenditures of Federal Awards presents activity of the federal financial
assistance programs of the City of Saratoga, California (the "City "). All federal financial assistance
received directly from federal agencies, as well as federal financial assistance passed through other
government agencies, is included in this schedule.
Significant Accounting Policies
The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual
basis of accounting, which is described in Note 1 of the City's Comprehensive Annual Financial Report.
Federal programs are labeled either as Type A or Type B. Type A programs are defined as based on the
following criteria:
When total cash and noncash
expenditures of federal awards
for programs are: Type A program means any
program with all federal
More than Equal to or less than expenditures that exceed:
$300,000
$10 Million
$100 Million
$1 billion
$10 billion
$20 billion
$10 Million
$100 Million
$1 billion
$10 billion
$20 billion
$300,000
3% of federal awards
$3 million
0.3% of federal awards
$30 million
0.15% of federal awards
Federal programs not labeled Type A as described above are labeled Type B programs.
Relationship to the Basic Financial Statements
The amounts reported in the accompanying Schedule of Expenditures of Federal awards agrees, in
all material respects, to amounts reported within the City's financial statements. Federal award
revenues are reported principally in the City's financial statements as intergovernmental revenues.
Relationship to Federal Financial Reports
Amounts reported in the accompanying Schedule of Expenditures of Federal Awards agree or can be
reconciled with the amounts reported or to be reported in the federal financial reports.
Pass - Through Entities' Identifying Number
When federal awards were received from a pass - through entity, the Schedule of Expenditures of
Federal Awards shows, if available, the identifying number assigned by the pass- through entity.
When no identifying number is shown, the City has determined that no identifying number is
assigned for the program or the City was unable to obtain an identifying number from the pass -
through entity.
S 85
CITY OF SARATOGA, CALIFORNIA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2013
Section I - Summary of Auditor's Results
Financial Statements
Type of auditor's report issued Unqualified
Internal control over financial reporting:
Material weaknesses? Yes x No
Significant deficiencies identified not
considered to be material weaknesses? Yes x No
Non - compliance material to financial statements noted? Yes x No
Federal Awards
Internal control over major programs:
Material weaknesses? Yes x No
Significant deficiencies identified not
considered to be material weaknesses? Yes x No
Type of auditor's report issued on compliance over major programs Unqualified
Any audit findings disclosed that are required to be reported in
accordance with Circular A -133 Section .510(a) Yes x No
Identification of Major Programs:
CFDANumbers Name of Federal Program
20.205 Highway Planning and Construction
Dollar threshold used to distinguish between
type A and type B programs: $ 300,000
Auditee qualified as low risk auditee? x Yes No
2:
CITY OF SARATOGA, CALIFORNIA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2013
Section II - Financial Statement Findings
No findings noted.
Section III - Federal Award Findings and Questioned Costs
No findings noted.
7287
CITY OF SARATOGA, CALIFORNIA
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS
FOR THE FISCAL YEAR ENDED JUNE 30, 2013
Section II - Financial Statement Findings
Capital Assets
Condition: Review and approval of capitalization of infrastructure is not required prior to staff posting
additions as conversion entries and capitalizing on the Statement of Net Assets.
Criteria: Internal controls should be in place to provide reasonable assurance that infrastructure assets are
capitalized only after proper management approval.
Cause: There are no procedures in place to require management's written authorization for capitalized
infrastructure.
Effect: Without required approval infrastructure assets may be capitalized improperly.
Recommendation: Procedures should be implemented requiring the review and written approval of all
infrastructure assets capitalized.
Views of Responsible Officials and Planned Corrective Actions:
and practiced procedure, for capitalization of infrastructure is
upcoming year, prior to the next financial audit.
Status: Implemented
Section III - Federal Award Findings and Questioned Costs
No findings noted.
A Financial Policy, inclusive of a stated
needed and will be developed in the
Chaven & Associates, LIP
Certified Public Accountants
INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL
REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT
OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENT A UDITING STANDARDS
To the Honorable Mayor and Members of the
City Council of the City of Saratoga
Saratoga, California
We have audited, in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing
Standards issued by the Comptroller General of the United States, the financial statements of the
City of Saratoga (the "City ") as of and for the year ended June 30, 2013, and the related notes to the
financial statements, which collectively comprise the City's basic financial statements, and have
issued our report thereon dated October 18, 2013.
Internal Control over Financial Reporting
Management is responsible for establishing and maintaining effective internal control over financial
reporting. In planning and performing our audit of the financial statements, we considered the City's
internal control over financial reporting (internal control) to determine the audit procedures that are
appropriate in the circumstances for the purpose of expressing our opinions on the financial
statements, but not for the purpose of expressing an opinion on the effectiveness of the City's
internal control. Accordingly, we do not express an opinion on the effectiveness of the City's
internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees in the normal course of performing their assigned functions, to prevent,
or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a
combination of deficiencies, in internal control, such that there is a reasonable possibility that a
material misstatement of the entity's financial statements will not be prevented, or detected and
corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies,
in internal control that is less severe than a material weakness, yet important enough to merit
attention by those charged with governance.
Our consideration of internal control over financial reporting was for the limited purpose described
in the first paragraph of this section and was not designed to identify all deficiencies in internal
control over financial reporting that might be material weaknesses or significant deficiencies. Given
these limitations, during our audit we did not identify any deficiencies in internal control over
financial reporting that we consider to be material weaknesses. However, material weaknesses may
exist that have not been identified.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City's financial statements are free of
material misstatement, we performed tests of its compliance with certain provisions of laws,
regulations, contracts, and grant agreements, noncompliance with which could have a direct and
material effect on the determination of financial statement amounts. However, providing an opinion
Page 19
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Certified Public Accountants
on compliance with those provisions was not an objective of our audit, and accordingly, we do not
express such an opinion. The results of our tests disclosed no instances of noncompliance or other
matters that are required to be reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of the
entity's internal control or on compliance. This report is an integral part of an audit performed in
accordance with Government Auditing Standards in considering the entity's internal control and
compliance. Accordingly, this communication is not suitable for any other purpose.
C (� �4 ap
San Jose, California
October 18, 2013
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CITY OF SARATOGA, CALIFORNIA
SARATOGA AVE PATHWAY PROJECT
METROPOLITAN TRANSPORTATION COMMISSION
TRANSPORTATION DEVELOPMENT ACT
ARTICLE 3 FUNDS
For the Year ended June 30, 2013
L�
CHAVAN & ASSOCIATES, LLP
CERTIFIED PUBLIC ACCOUNTANTS
1475 SARATOGA AVE., SUITE 180
SAN JOSE, CA 95129
291
CITY OF SARATOGA, CALIFORNIA
SARATOGA AVE PATHWAY PROJECT
Metropolitan Transportation Commission
Transportation Development Act Article 3 Funds
FOR THE YEAR ENDED JUNE 30, 2013
TABLE OF CONTENTS
PAGE NO.
INDEPENDENT AUDITOR'S REPORT .................................................... ............................... 1 -2
STATEMENT OF GRANT REVENUES AND EXPENDITURES .................... ............................... 3
NOTES TO PROJECT FINANCIAL STATEMENT ...................................... ............................... 4
INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL
REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN
AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE
WITH Go vERNMENT A UDITING STANDARDS AND
THE TRANSPORTATION DEVELOPMENT ACT .................................... ............................... 5 -6
292
Chaven & Associates, LIP
Certified Public Accountants
INDEPENDENT AUDITOR'S REPORT
To the Honorable Mayor and Members of the
City Council of the City of Saratoga
Saratoga, California
Report on the Financial Statements
We have audited the accompanying statement of grant revenues and expenditures for the
Saratoga Ave Pathway Project (the "Project ") grant of the City of Saratoga (the "City "), as of
and for the year ended June 30, 2013, and the related notes to the financial statement, which
comprises City's statement of grant revenues and expenditures for the Saratoga Ave Pathway
Project.
Management's Responsibility for the Financial Statements
The City's management is responsible for the preparation and fair presentation of its financial
statements in accordance with accounting principles generally accepted in the United States of
America; this includes the design, implementation, and maintenance of internal control relevant
to the preparation and fair presentation of financial statements that are free from material
misstatement, whether due to fraud or error.
Auditor's Responsibility
Our responsibility is to express opinions on the Project's financial statement based on our audit.
We conducted our audit in accordance with auditing standards generally accepted in the United
States of America, the standards applicable to financial audits contained in Government
Auditing Standards, issued by the Comptroller General of the United States, and the
Transportation Development Act Guidebook issued by the State of California, Department of
Transportation. Those standards require that we plan and perform the audit to obtain reasonable
assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and
disclosures in the financial statement. The procedures selected depend on the auditor's
judgment, including the assessment of the risks of material misstatement of the financial
statement, whether due to fraud or error. In making those risk assessments, the auditor considers
internal control relevant to the City's preparation and fair presentation of the financial statement
in order to design audit procedures that are appropriate in the circumstances, but not for the
purpose of expressing an opinion on the effectiveness of the City's internal control.
Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness
of accounting policies used and the reasonableness of significant accounting estimates made by
management, as well as evaluating the overall presentation of the financial statement.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a
basis for our audit opinions.
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Certified Public Accountants
Opinions
In our opinion, the financial statement referred to above presents fairly, in all material respects,
the respective financial position of the grant revenues and expenditures for the Project of the
City of Saratoga, as of June 30, 2013, in accordance with accounting principles generally
accepted in the United States of America.
Other Information
The accompanying statement was prepared to present the grant revenues and expenditures
pursuant to the grant above and described in the Notes and is not intended to be a complete
presentation of the City's revenues and expenditures.
Other Reporting Required by Govern m en t A u diting Standards
In accordance with Government Auditing Standards, we have also issued our report dated
October 18, 2013 on our consideration of the City's internal control over financial reporting and
on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant
agreements and other matters. The purpose of that report is to describe the scope of our testing
of internal control over financial reporting and compliance and the results of that testing, and not
to provide an opinion on internal control over financial reporting or on compliance. That report
is an integral part of an audit performed in accordance with Government Auditing Standards in
considering the City's internal control over financial reporting and compliance.
67 �� 4 ap
October 18, 2013
San Jose, California
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CITY OF SARATOGA, CALIFORNIA
SARATOGA AVE PATHWAY PROJECT
Metropolitan Transportation Commission
Transportation Development Act Article 3 Funds
STATEMENT OF GRANT REVENUES AND EXPENDITURES
FOR THE YEAR ENDED JUNE 30, 2013
Revenues:
Grant revenues
8,087
Expenditures:
Contractual Services 8,087
Excess of Grant Revenues
over Expenditures
Beginning Grant Balance
Ending Grant Balance
The notes to the project financial statement are an integral part of this statement.
-3-
295
CITY OF SARATOGA, CALIFORNIA
SARATOGA AVE PATHWAY PROJECT
Metropolitan Transportation Commission
Transportation Development Act Article 3 Funds
NOTES TO PROJECT FINANCIAL STATEMENT
FOR THE YEAR ENDED JUNE 30, 2013
SUMMARY OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES
Description of Reporting Entity
The statement represents the grant revenues and expenditures of City of Saratoga (the "City "),
Saratoga Ave Pathway Project (the "Project ") under the Transportation Development Act
( "TDA ") Article 3 Pedestrian/bicycle project funding for the year ended June 30, 2013. The
Project was funded by TDA grants which are administered by Metropolitan Transportation
Commission ( "MTC "). The accompanying statement of grant revenues and expenditures
presents only the portion reimbursable activities of the Project and is not intended to present the
financial position and result of operation of the City in conformity with accounting principles
generally accepted in the United States of America.
Description of Grant
The TDA Articles 3 funds were made available to the City for the funding of projects
exclusively for the benefit and use of pedestrians and bicyclists. It is mandated through the
Public Utilities Code Section 99200 et seq. The Metropolitan Transportation Commission, as
the regional transportation planning agency for the San Francisco Bay region, has adopted MTC
Resolution No. 875, Revised, entitled "Transportation Development Act, Article 3,
Pedestrian /Bicycle Projects," which delineates procedures and criteria for submission of request
for the allocation of TDA Article 3 funding.
A description of the significant accounting policies employed in the preparation of the
accompanying statement follows:
Statement of Grant Revenues and Expenditures
The statement of grant revenues and expenditures presents the eligible costs charged to the
Project grant by the City and the revenues received in reimbursement of those costs by MTC.
Basis of Accounting
Basis of accounting refers to when revenues and expenditures are recognized in the accounts and
reported in the statement. Basis of accounting relates to the timing of the measurements made,
regardless of the measurement focus applied. The City used the modified accrual basis of
accounting. Revenues are recognized when collection of the amounts can be reasonably
estimated to be received in the near future. Expenditures are generally recognized in the period
in which goods and services are received or a liability is incurred.
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Chavan & Associates, LIP
Certified Public Accountants
INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL
REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF
FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT
AUDITING STANDARDS AND THE TRANSPORTATION DEVELOPMENT ACT
To the Honorable Mayor and Members of the
City Council of the City of Saratoga
Saratoga, California
We have audited, in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards
issued by the Comptroller General of the United States, the Statement of Grant Revenues and
Expenditures for the Saratoga Ave Pathway Project (the "Project ") grant of the City of Saratoga (the
"City ") as of and for the year ended June 30, 2013, and the related notes to the financial statement, which
comprises City's statement of grant revenues and expenditures for the Saratoga Ave Pathway Project,
and have issued our report thereon dated October 18, 2013.
Internal Control over Financial Reporting
Management is responsible for establishing and maintaining effective internal control over financial
reporting. In planning and performing our audit of the Project's financial statement, we considered the
City's internal control over financial reporting (internal control) to determine the audit procedures that
are appropriate in the circumstances for the purpose of expressing our opinions on the financial
statement, but not for the purpose of expressing an opinion on the effectiveness of the City's internal
control. Accordingly, we do not express an opinion on the effectiveness of the City's internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees in the normal course of performing their assigned functions, to prevent, or
detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination
of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement
of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A
significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less
severe than a material weakness, yet important enough to merit attention by those charged with
governance.
Our consideration of internal control over financial reporting was for the limited purpose described in the
first paragraph of this section and was not designed to identify all deficiencies in internal control over
financial reporting that might be material weaknesses or significant deficiencies. Given these limitations,
during our audit we did not identify any deficiencies in internal control over financial reporting that we
consider to be material weaknesses. However, material weaknesses may exist that have not been
identified.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Project's financial statements are free of
material misstatement, we performed tests of its compliance with certain provisions of laws, regulations,
contracts, and grant agreements, including the applicable statutes, rules and regulations of the
Transportation Development Act, including section 6666 of Title 21, of the California Code of
Regulations, and the allocation instructions and resolutions of the Metropolitan Transportation
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Chavan & Associates, LIP
Certified Public Accountants
Commission, noncompliance with which could have a direct and material effect on the determination of
financial statement amounts. However, providing an opinion on compliance with those provisions was
not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests
disclosed no instances of noncompliance or other matters that are required to be reported under
Government Auditing Standards or the Transportation Development Act.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance
and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal
control or on compliance. This report is an integral part of an audit performed in accordance with
Government Auditing Standards in considering the entity's internal control and compliance.
Accordingly, this communication is not suitable for any other purpose.
C �� 4 alp
October 18, 2013
San Jose, California
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CITY OF SARATOGA, CALIFORNIA
APPROPRIATIONS LIMIT SCHEDULE AND
INDEPENDENT ACCOUNTANT'S REPORT
For the Year ended June 30, 2014
CHAVAN & ASSOCIATES, LLP
CERTIFIED PUBLIC ACCOUNTANTS
1475 SARATOGA AVE., SUITE 180
SAN JOSE, CA 95129
299
CITY OF SARATOGA, CALIFORNIA
APPROPRIATIONS LINHT SCHEDULE AND
INDEPENDENT ACCOUNTANT'S REPORT
FOR THE YEAR ENDED JUNE 30, 2014
TABLE OF CONTENTS
INDEPENDENT ACCOUNTANT'S REPORT ........................................... ...............................
APPROPRIATIONS LIMIT SCHEDULE ................................................. ...............................
NOTES TO THE APPROPRIATIONS LIMIT SCHEDULE .......................... ...............................
300
PAGE NO.
1 -2
3
4
Chavan & Associates, LLP
Certified Public Accountants
INDEPENDENT ACCOUNTANTS' REPORT ON AGREED -UPON
PROCEDURES APPLIED TO APPROPRIATIONS LIMIT UNDER ARTICLE
XIIIB OF THE CALIFORNIA CONSTITUTION
To the Honorable Mayor and Members of the
City Council of the City of Saratoga
Saratoga, California
We have performed the procedures enumerated below to the accompanying Appropriations
Limit Schedule of the City of Saratoga, (the City), for the year ending June 30, 2014. These
procedures, which were agreed to by the City and the League of California Cities (as
presented in the publication entitled Agreed Upon Procedures Applied to the
Appropriations Limitation Prescribed by Article XIII -B of the California Constitution) were
performed solely to assist the City in meeting the requirements of Section 1.5 of Article
XIIIB of the California Constitution. The City management is responsible for the
Appropriations Limit Schedule. This agreed upon procedures engagement was conducted
in accordance with attestation standards established by the American Institute of Certified
Public Accountants. The sufficiency of the procedures is solely the responsibility of those
parties specified in this report. Consequently, we make no representation regarding the
sufficiency of the procedures described below either for the purpose for which this report
has been requested or for any other purpose.
The procedures performed and our findings were as follows:
1. We obtained completed worksheets used by the City to calculate its appropriation limit
for the fiscal year ending June 30, 2014, and determined that the limit and annual
adjustment factors were adopted by resolution of City Council. We also determined that
the population and inflation options were selected by a recorded vote of the City Council.
Findings: No exceptions were noted as a result of our procedures.
2. For the accompanying Appropriations Limit Schedule, we added the prior year's limit to
the total adjustments and agreed the resulting amount to the current year's limit.
Findings: No exceptions were noted as a result of our procedures.
3. We agreed the current year information presented in the accompanying Appropriation
Limit Schedule to corresponding information in worksheets used by the City.
Finding: No exceptions were noted as result of our procedures.
4. We agreed the prior year appropriations limit in the accompanying Appropriation Limit
Schedule to the corresponding information in worksheets used by the City.
Finding: No exceptions were noted as a result of our procedures.
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Chavan & Associates, LLP
Certified Public Accountants
We were not engaged and did not conduct an examination, the objective of which would be
the expression of an opinion on the accompanying Appropriations Limit Schedule.
Accordingly, we do not express such an opinion. Had we performed additional procedures,
other matters might have come to our attention that would have been reported to you. No
procedures have been performed with respect to the determination of the appropriation limit
for the base year, as defined by Article XIII -B of the California Constitution.
This report is intended solely for the use of the City Council and management of the City
and is not intended to be and should not be used by anyone other than these specified
parties. However, this report is a matter of public record and its distribution is not limited.
67 �f 4 ap
October 18, 2013
San Jose, California
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CITY OF SARATOGA, CALIFORNIA
APPROPRIATIONS LIMIT SCHEDULE
FOR THE YEAR ENDED JUNE 30, 2014
A. Appropriations limit for the year ended June 30, 2013
B. Calculation Factors:
1. Population increase %
2. Inflation increase %
3. Total adjustment factor %
C. Annual adjustment Increase
D. Other Adjustments:
Loss responsibility ( -)
Transfers to private ( -)
Transfers to fees ( -)
Assumed responsibility ( +)
E. Total Adjustments
F. Appropriations limit for the year ending June 30, 2014
Greater of population increase % for:
City of Saratoga
Santa Clara County
3
303
Amount Source
$ 33,521,156 Prior Year Schedule
1.0157 1) State Department of Finance
1.0512 State Department of Finance
1.06770384 B1 xB2
2,269,511 [(B3 -1)A)]
2,269,511
$ 35,790,667
1.0129
1.0157
N/A
N/A
N/A
N/A
(C +D)
(A +E)
CITY OF SARATOGA, CALIFORNIA
NOTES TO THE APPROPRIATIONS LIMIT SCHEDULE
FOR THE YEAR ENDED JUNE 30, 2014
1. PURPOSE OF LIMITED PROCEDURES REVIEW
Under Article XIIIB of the California Constitution (the Gann Spending Limitations Initiative),
California governmental agencies are restricted as to the amount of annual appropriations from
proceeds of taxes. Effective for years beginning on or after July 1, 1990, under Section 1.5 of
Article XIIB, the annual calculation of the appropriation limit is subject to a limited procedures
review in connection with the annual audit.
Under Section 10.5 of Article XIIIB, for fiscal years beginning on or after July, 1990, the
appropriations limit is required to be calculated based on the limit for the fiscal year 1986 -87,
adjusted for the inflation and population factors discussed in Notes 3 and 4 below.
3. INFLATION FACTORS
A California governmental agency may adjust its appropriations limit by either the annual
percentage change in the 4th quarter per capita personal income (which percentage is supplied by the
State Department of Finance) or the percentage change in the local assessment roll from the
preceding year due to the change of local nonresidential construction. The factor adopted by the
City for the year 2013 -14 represents the annual percentage change in the per capita personal income.
4. POPULATION FACTORS
A California governmental agency may adjust its appropriations limit by either the annual
percentage change of the jurisdiction's own population or the annual percentage change in
population of the county where the jurisdiction is located. The factor adopted by the City for the
year 2013 -14 represents the annual percentage change in population for the County.
5. OTHER ADJUSTMENTS
A California government agency may be required to adjust its appropriations limit when certain
events occur, such as the transfer of responsibility for municipal services to, or from, another
government agency or private entity. The City had no such adjustment for the year ending June 30,
2014.
n,
Chavan & Associates, LLP
{Certified Public Accountants
City Council
The City of Saratoga
Saratoga, California
We have audited the basic financial statements of the City of Saratoga as of and for the year ended
June 30, 2013, and have issued our report thereon dated October 18, 2013. Professional standards
require that we advise you of the following matters relating to our audit.
Our Responsibility under Generally Accepted Auditing Standards
As communicated in our engagement letter, our responsibility, as described by professional standards,
is to form and express an opinion about whether the financial statements that have been prepared by
management with your oversight are presented fairly, in all material respects, in conformity with
accounting principles generally accepted in the United States of America (and when applicable,
Government Auditing Standards). Our audit of the financial statements does not relieve you or
management of your respective responsibilities.
Our responsibility, as prescribed by professional standards, is to plan and perform our audit to obtain
reasonable, rather than absolute, assurance about whether the financial statements are free of material
misstatement. An audit of financial statements includes consideration of internal control over
financial reporting as a basis for designing audit procedures that are appropriate in the circumstances,
but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control
over financial reporting. Accordingly, as part of our audit, we considered the internal control of the
City of Saratoga solely for the purpose of determining our audit procedures and not to provide any
assurance concerning such internal control.
We are also responsible for communicating significant matters related to the audit that are, in our
professional judgment, relevant to your responsibilities in overseeing the financial reporting process.
However, we are not required to design procedures for the purpose of identifying other matters to
communicate to you.
Other Information in Documents Containing Audited Financial Statements
Pursuant to professional standards, our responsibility as auditors for other information in documents
containing the City of Saratoga's audited financial statements does not extend beyond the financial
information identified in the audit report, and we are not required to perform any procedures to
corroborate such other information.
Our responsibility also includes communicating to you any information which we believe is a
material misstatement of fact. Nothing came to our attention that caused us to believe that such
information, or its manner of presentation, is materially inconsistent with the information, or manner
of its presentation, appearing in the financial statements.
Planned Scope and Timing of the Audit
We conducted our audit consistent with the planned scope and timing as previously communicated.
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Chavan & Associates, LLP
{Certified Public Accountants
Qualitative Aspects of the Entity's Significant Accounting Practices
Significant Accounting Policies
Management has the responsibility to select and use appropriate accounting policies. A summary of
the significant accounting policies adopted by the City of Saratoga is included in Note 1 to the
financial statements. There have been no initial selection of accounting policies and no changes in
significant accounting policies or their application during 2013 other than those required by GASB 63
and 65. No matters have come to our attention that would require us, under professional standards, to
inform you about (1) the methods used to account for significant unusual transactions and (2) the
effect of significant accounting policies in controversial or emerging areas for which there is a lack of
authoritative guidance or consensus.
Significant Accounting Estimates
Accounting estimates are an integral part of the financial statements prepared by management and are
based on management's current judgments. Those judgments are normally based on knowledge and
experience about past and current events and assumptions about future events. Certain accounting
estimates are particularly sensitive because of their significance to the financial statements and
because of the possibility that future events affecting them may differ markedly from management's
current judgments.
The most sensitive accounting estimates affecting the financial statements are accumulated
depreciation from capital assets and unfunded liabilities and expenses based on assumptions in
actuarial studies performed on defined benefit pension plans.
Management's estimates are based on generally accepted accounting principles using a rational basis
for allocation and presentation. We evaluated the key factors and assumptions used to develop these
estimates and determined that they are reasonable in relation to the basic financial statements taken as
a whole.
Financial Statement Disclosures
Certain financial statement disclosures involve significant judgment and are particularly sensitive
because of their significance to financial statement users. The most sensitive disclosures affecting the
City of Saratoga's financial statements relate to: cash and investments, capital assets, and long -term
obligations.
Significant Difficulties Encountered during the Audit
We did not encounter any significant difficulties in dealing with management relating to the
performance of the audit.
Uncorrected and Corrected Misstatements
For purposes of this communication, professional standards require us to accumulate all known and
likely misstatements identified during the audit, other than those that we believe are trivial, and
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Chavan & Associates, LLP
{Certified Public Accountants
communicate them to the appropriate level of management. There were no known and likely
misstatements identified during the audit.
In addition, professional standards require us to communicate to you all material, corrected
misstatements that were brought to the attention of management as a result of our audit procedures.
There were no material, corrected misstatements resulting from the audit procedures performed.
Disagreements with Management
For purposes of this letter, professional standards define a disagreement with management as a
matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or
auditing matter, which could be significant to the City of Saratoga's financial statements or the
auditor's report. No such disagreements arose during the course of the audit.
Representations Requested from Management
We have requested certain written representations from management, which are included in the
attached letter dated October 18, 2013.
Management's Consultations with Other Accountants
In some cases, management may decide to consult with other accountants about auditing and
accounting matters. Management informed us that, and to our knowledge, there were no consultations
with other accountants regarding auditing and accounting matters.
Other Significant Findings or Issues
In the normal course of our professional association with the City of Saratoga, we generally discuss a
variety of matters, including the application of accounting principles and auditing standards,
operating and regulatory conditions affecting the City of Saratoga, and operational plans and
strategies that may affect the risks of material misstatement. None of the matters discussed resulted in
a condition to our retention as the entity's auditors.
This report is intended solely for the information and use of the Council, authorized committees and
management of the City of Saratoga and is not intended to be and should not be used by anyone other
than these specified parties.
C C� A ap
San Jose, CA
November 13, 2013
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/
SARATOGA CITY COUNCIL
MEETING DATE: November 20, 2013 AGENDA ITEM:
DEPARTMENT: City Manager's Office
PREPARED BY: Brian Babcock
Administrative Analyst I
SUBJECT: Spring 2014 Issue of The Saratogan
RECOMMENDED ACTION:
Accept report and direct staff accordingly.
BACKGROUND:
CITY MANAGER: Dave Anderson
DIRECTOR: Dave Anderson
The Saratogan is used as a tool to improve communications with residents and ensure the public
has access to important information. The City has published a wide range of articles in past
issues, ranging from public safety articles to water conservation tips to updates on City projects.
Since the start of the 2010/11 budget, The Saratogan has been incorporated into the Saratoga
Recreation Activity Guide to save the City money on mailing expenses.
The Summer/Fall 2013 issue of The Saratogan was mailed to residents at the end of July and
presented articles under the theme of "Saratoga is Safe." The newsletter featured articles on the
Traffic Safety Commission, identity theft safety tips, and a story on the West Valley Clean Water
Program. The newsletter also featured a profile on former Saratoga Mayor Done Wolfe, an
update on the Village Enhancement Plan project, a reminder on recycling options, "Ask Our
Staff' and upcoming community events calendar.
Staff has come up with preliminary topics for the Spring 2014 issue of The Saratogan, which
will be mailed to residents at the end of January 2014. Staff proposes the theme "Planning for the
Future" along with the following articles:
Primary article topics:
• Saratoga Quarry Park
• Safety Element, Noise Element, and Housing Element
• New Community Development Department Counter Hours
Secondary topics:
• Arbor Day Event
• Highway 9 Improvements
• Library Commission
• Ask Our Staff featuring Captain Ken Binder
Page 1 of 2
1:
0 Upcoming Community Events Calendar
To ensure that The Saratogan meets the expectations of the City Council, staff is seeking input
for the spring issue.
FISCAL IMPACTS:
N/A
CONSEQUENCES OF NOT FOLLOWING THE RECOMMENDED ACTIONS:
Staff will move forward without Council input on the theme, article topics, or other aspects of
the Spring issue of The Saratogan.
ALTERNATIVE ACTION(S):
N/A
FOLLOW UP ACTION(S):
Implement Council direction.
ADVERTISING, NOTICING AND PUBLIC CONTACT:
Pursuant to Government Code 54954.2, this item was properly posted as a City Council agenda
item and was included in the packet made available on the City's web site in advance of the
meeting. A copy of the agenda packet is also made available at the Saratoga Branch Library each
Monday in advance of the Council meeting.
ATTACHMENTS:
Attachment A: The Saratogan 2013 Summer /Fall Issue
Page 2 of 2
309
Traffic Safety Commission Paves Way Toward Safer Streets
aratoga residents expect a safe community,
and that includes the City's streets. But where
are residents supposed to turn when they have
an idea of how to make Saratoga's streets safer?
All roads lead to the Traffic Safety Commission.
With a mission to create safer streets and
promote education regarding traffic, bicycle
and pedestrian safety, the Commission provides
a venue for the public to express concerns
regarding traffic safety issues.
Whether it's a concern with drivers speeding
down a neighborhood road or a dangerous
intersection, the Commission finds solutions to
the problems Saratoga residents face in order to
create a better quality of life in the City.
New Raised Crosswalk Near Cox Avenue
Sometimes the solutions are simple and
straightforward, such as the call for the construction of a speed hump,
or direct enforcement by Sheriff's deputies.
the placement of a radar feedback sign
But there are times when the situation calls for deeper study and larger projects to remedy a situation.
Such was the case with the improved pedestrian crosswalk at Cox Avenue near the Quito Village Shopping
Center.
The project replaced a standard, painted crosswalk with in- pavement warning lights intended to increase
pedestrian safety. A speed table was installed, raising the height of the street, making pedestrians more visible
to drivers and creating a speed bump.
The seven Commissioners, all appointed to their positions by the City Council, meet every other month to
review and assess traffic concerns raised by residents. For more information on the Traffic Safety Commission,
visit www.saratoga.ca.us /tsc.
Reporting Traffic Safety Concerns
1. Send a detailed letter or email outlining your concerns to the Public Works Department. Send a letter
to: City of Saratoga, Public Works, 13777 Fruitvale Ave., Saratoga, CA 95070. You can also email
Mainini Cabute at mcabute@saratoga.ca.us.
2. If the safety concern is to be reviewed by the Traffic Safety Commission, it will be placed on the next
available agenda and you will be notified as to the date, time and place.
3. Commissioners and a traffic engineer will review the submitted letter or email, visit the site and
perform any studies needed. The traffic engineer will explain the review's findings at the scheduled
meeting.
4. If immediate action is required, or the Commission recommends a simple solution, City staff will
act on the request and the process will be concluded. If a solution is proposed that will affect a
neighborhood, you may be asked to gather neighborhood support in order to continue the process.
Additional time may be needed if it is determined that a larger project needs to go through the City's
Capital Improvement Project process.
What To Do When Ants Attack? Fight Back Without Harsh Chemicals
Have you ever woken up to find that ants have invaded
your kitchen? Studies show that West Valley residents
have trouble with ants during summer droughts and winter
rainstorms. When this happens, people often end up using
strong pesticides.
Although some of the stronger pesticides have been
banned, substitute pesticides are still showing up in waterways
at levels that can harm aquatic life. The good news is that there
are ways to control ants without using these toxic chemicals.
Here's a quick and safe fix for your next ant emergency:
• Find out what the ants are after (usually food) and where
they're getting into the house.
• Before removing food that's attracting the ants, clean up
lines of ants with soapy water, vinegar or cleaning spray.
Wipe the area well to destroy the "scent trails" that ants
leave for their nest -mates to follow.
• Block their entry point temporarily with a smear of
petroleum jelly or piece of tape. Use silicon caulk to
permanently close entry points.
• Place a bait station along the ant trail. Remove the bait
station when the ants have disappeared so you don't
attract more ants into the house.
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"Shelf Talker" Fact Sheets
For more information, and fact sheets on ants and other pests, visit www.mywatershedwatch.org. Fact
sheets can also be picked up at local garden and hardware stores participating in the "Our Water, Our World"
program. While visiting the stores, look for a "shelf talker" label, which highlights less toxic products.
Local participating stores include: Orchard Supply Hardware, 5365 Prospect Road in San Jose; Summer
Winds Nursery, 1491 S. DeAnza Blvd., and Yamagami's Nursery, 1361 S. DeAnza Blvd., in Cupertino; and Ace
Hardware, 15300 Los Gatos Blvd. in Los Gatos.
Keep Your Identity Safe With These Tips from Captain Ken Binder
aratoga is one of the safest cities in the Bay Area and residents are very good at doing their part to keep
trouble at bay. Although identity theft statistics are relatively low in Saratoga compared to national
numbers, below are some tips for residents from the Sheriff's Office to further prevent identity theft:
• Don't carry your social security card in your wallet.
• Don't give out personal information to banks, stores or government agencies —or those pretending
to be —over the phone or through email unless you've made contact first.
• Shred or tear up papers with personal information before you throw them away.
• Protect your personal information on your home computer by using strong passwords with at least
eight characters, including a combination of letters, numbers and symbols. Use firewall, virus and
spyware protection software that you update regularly.
• Open your credit card bills and bank statements right away, and check carefully for any unauthorized
charges or withdrawals and report them immediately.
• Ask questions whenever you are asked for personal information that seems inappropriate for the
transaction. Ask how the information will be used, if it will be shared and how it will be protected.
If you're not satisfied with the answers, consider going somewhere else.
• Monitor your credit history by requesting one free credit report each year from each of the three
national credit bureaus: Equifax, Experian and TransUnion.
Y
f
Former Saratoga Mayor Don Wolfe
Giving Back to His Community
Former Saratoga Mayor and longtime resident Don
Wolfe spent much of his time giving back to the
community that he loved. He volunteered for non-
profits, was an elected official and lectured at local
schools. Don passed away on June 18. He was 79.
Don was sworn in as a Councilman on June
28, 1994, alongside fellow residents Paul Jacobs
and Gillian Moran. All would become Mayors, with
Don taking his seat as Mayor on December 3, 1997.
His term as a Councilman and Mayor ended on
December 1, 1998.
He was appointed to the City's Planning
Commission before being elected to the Council. After
serving his term as Mayor, Don was then elected to
the West Valley- Mission Community College District's
Board of Trustees. He also served on Goodwill
Industries of Silicon Valley's Board of Directors, co-
hosted the community television program Issues
Today and served as president of his parish's council.
More Safety and Beautification Upgrades Coming To The Village
The City of Saratoga is always
attempting to improve its
infrastructure in order to create a
safer, more aesthetically pleasing and
healthier community. And that's just
what the current Village Pedestrian
Enhancement Plan project aims to bring
to Saratoga.
The first phase of construction
began in June 2010 and added pedestrian
bulb -outs, enhanced crosswalks, bicycle
racks and benches near Third and
Fourth Streets. This phase will include
similar improvements near the Highway
9 Spur and Fifth Street. Construction
for the second phase is expected to
begin this fall with a break during the
holiday season. This phase also includes
the addition of way - finding signs, which
will point visitors to some of Saratoga's
most note - worthy destinations, such as the History Museum,
Hakone Gardens and Villa Montalvo.
Additionally, the project will upgrade Blaney Plaza. There will be a new parking stall put in at the plaza,
decorative concrete paving at the street, landscaping, wood -split rail fence at the north section of the plaza,
new enhanced light poles and upgraded the electrical infrastructure. Funding will come from a $776,100
Federal grant and $315,666 in matching funds from the City.
These improvements make pedestrians more visible to drivers and consequently make the Village a safer
place to walk. The upgrades also enhance a guest's experience, with the addition of directional signage,
benches and other visual improvements. Overall, the project will increase the walkability of the Village.
Upcpmins . Community. ........
.......
• Sun., Aug. 11th Foodie Fun on the Run 4 p.m. at Alameda Family Funeral
• Fri., Aug. 16th Saratoga at the Movies 8 p.m. at El Quito Park
• Sun., Aug. 18th Bollywood Dance Party 5 p.m. to 8 p.m. at Big Basin Way
• Sat., Sept. 28th Heritage Day 12 p.m. to 3 p.m. at Big Basin Way
Recycle Used Household Alkaline Batteries and
"Pre- Kitchen" Fruits and Vegetables
ecycling has become second nature to Saratoga residents. Plastics, paper, glass
and yard clippings are just a few examples of what no longer need to be sent
to landfills.
Now residents have the option to recycle household batteries curbside through
West Valley Collection and Recycling. Residents are asked to place used household
alkaline batteries in a clear, sealed plastic bag on the top of their recycling carts.
"Pre- kitchen" fruits and vegetables, meaning those from your garden or
orchard, can now be placed in the yard trimmings carts. Examples of pre- kitchen
items include apples that drop on the ground from a tree in or tomatoes that are
still on the plant when they're pulled out of the ground.
For more information, visit www.westvalleyrecycles.com.
Ask... Our. Staff ............................ ...............................
Have a question? Send your question(s) to bbabcock @saratoga.ca.us or (408) 868 -1275.
Dear City Staff,
I heard that the City is in the process of
creating a vision for the Saratoga Quarry
Park. I was wondering how I could get
involved?
Quarry Loving Quincy
pear Quincy,
thank you for your interest.
phe City is working on a Master
Plan for the property and is
Jeeking resident input. The first
Community workshop was held
in July. There will be a second
worshop in September. Visit
www. sara toga. ca. us/ quarry
for more information.
Iveta Harvancik, Senior Engineer
Dear City Staff,
I've noticed some people allowing their
dogs to roam off -leash in Saratoga. Are dogs
allowed off -leash in the City?
Barking Mad Bobby
Pear Bobby,
Flo, dogs are not allowed off -
leash in the City. Dogs must be
�ept on a leash that is no more
khan 6 feet in length. The City
contracts its animal control
services with San Jose Animal
Care and Services. If you see a
dog off- leash, contact them at
408.794.72 97.
James Lindsay, Community
Development Director
°`SARA° To learn more about The Saratogan, make comments, suggest story ideas, or include events in the
9
Events section, contact Brian Babcock at bbabcock@saratoga.ca.us or 408.868.1275. You can also
FOaN,P find The Saratogan online and sign up for email alerts at www.saratoga.ca.us /saratogan.