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HomeMy WebLinkAboutCity Council Resolution 618 RESOLUTION NO. 618 RESOLUTION APPROVING BUDGET FOR CITY OF SARATOGA' FOR FISCAL YEAR 1972-73 WHEREAS, the City Clerk-City Manager has prepared a proposed budget for the City of Saratoga for the fiscal year July 1, 1972 to and including June 30, 1973, at the direction of the Council and a hearing found to be reasonable and adequate. NOW, THEREFORE, the City Council of the City of Saratoga does hereby resolve as follows: SECTION 1: That certain proposed budget for the City of Saratoga for the fiscal year July 1, 1972 to and including June 30, 1973, original of which budget is on file in the City Offices, be and the same is approved and adopted as the budget for said fiscal year for the City of Saratoga. ~t SECTION 2: The Mayor of the City of Saratoga is hereby directed to certify said original budget as the budget adopted by this resolution. The above and foregoing resolution was passed and adopted by the City Council of the City of Saratoga at a regular meeting held on the 21st day of June , 1972, by the following vote: AYES: (}(ILtllellmen Smith, Dwyer, Bridges, Dir[don and Kraus NOES: None ABSENT: None MAYOR ATTEST: C ITY~ CITY OF SARATOGA ANNUAL BUDGET 1972 - 73 CITY OF SARATOGA OFFICIAL BUDGET 1972-1973 I hereby certify that the foregoing is the original budget for the fiscal year 1972-73 of the City of Saratoga, adopted as such by the City Council on th~ 21st day of June, 1972, by Resolution No. 618 of said City. Dated this 21st day of June , 1972, MAYOR ATTEST: C~ city of SARATOGA ~co~o~A~ 19s~ !!::? ii 13777 [RtlI'~VAL[ AVENUE. S~SATOGA, CALiFORNiA June 1, 1972 Dear Honorable Mayor and Members of the City Council: Submitted herewith is the proposed budget for the 1972-73 fiscal year for the City of Saratoga. This budget, particularly those capital im- provement items which are included, reflects the analysis of recommend- ations made by the public, City Council, Advisory Boards and Commissions, and staff. The Parks and Recreation capital improvement requests were reviewed by you with the Parks and Recreation Commission at a meeting on May 9. The budget format has been modified slightly in order to present a more program oriented approach to the annual budget. It is hoped that this will be the first step in modifying the budget in future years to reflect program objectives of the city in terms of dollar and cents rather than strictly a line item 5udget. Although, I have kept the line item this year I hope that the additional information will help give a broader picture of the various departmental activities. It is hoped that these activities will match with the program objectives of the City Council and of the community. The total revenues are estimated to increase about 5.4% over anticipated revenues received during the 1971-72 fiscal year. It is anticipated they will increase about 10% over revenue budgeted in last year's budget. The revenue projections are difficult to make and thus are indicated on the conservative side. The largest increases in revenues will be coming from those revenues, primarily State subventions, which are based on population. Our new population figure of 29,250 will be a big help in anticipated new revenues next year. While the proposed budget anticipates keeping the present 20¢ property tax rate it does propose an expenditure increase of 14.27o over that budget adopted for the 1971-72 fiscal year. The increased expendi- tures are reflected primarily in the Parks and Recreation department, Code Enforcement and Police services, Planning, and Public Works departments due to increased public expectations and service demands. The capital costs are increased to reflect an expanded parks acquisit- ion and development program; street improvements, and anticipated heavy winter affecting our storm drain system. The large increase anticipated in the Planning Department reflects the intention of the City Council and the Planning Commission to undergo a five year review of the ~:eneral plan. This anticipates hiring an outside consultant and $30,000 has been included in the budget to pay for this program. The Mayor and City Council June 1, 1972 Page 2 The Parks and Recreation department will be reflecting its first full year of operation in addition to its anticipated first year of a park maintenance program. The increased costs in this department are primarily due to maintenance costs anticipated for our two new parks, Wildwood, and Kevin Moran ~nd does anticipate some maintenance to- ward the end of the year on the proposed Gardiner Park and E1Quito Park. The Code Enforcement and Police Services Department shows an increase primarily for two reasons. The first being, that the Code Enforcement Officer is now reflected in this department where prev- iously he was shown in the Administrative Department. This change has been made to more acurately reflect the costs involved in various types of code enforcement in the city. There has been a strong emphasis on code enforcement and based on the number of complaints we have received and the type of service our residents are desiring in this area I think it is indicative that this program will continue to be one receiving high priority. The other increased costis re- flected in the anticipated increase of police services with the Sheriff's Department this next year. In addition, $10,000 has been proposed for the implementation of the law enforcement study which was initially to be funded by the Law Enforcement Assistance Ad- ministration. This application has not been approved and it is being recon~nended that the four cities carry out this project on their own. In addition, the land acquisition and improvements budget reflects an increase of $30,000 over that budgeted last year. This reflects the increased emphasis on parks acquisition and development which has occurred during the past several years and reflects the need for development of several park sites particularly Gardiner Park and E1 Quito Park which have been indicated as top priority items by the Parks and Recreation Commission. I have budgeted $6,000 for path- ways and these are separate from those indicated in the Public Works Department::in that this money could be used for improvements or possibly acquisitions of rights-of-way for implementing the trails and pathway system which has been adopted as a part of the General Plan. The Public Works Department budget, particularly, the Street Main- tenance Division, shows a substantial increase over that budgeted last year. The Corporation Yard account has been merged with the Street Maintenance account and they are as one account under Street Maintenance. This merging was under- taken to more closely identify the function of the corporation yard with street maintenance. The increase in this department budget reflects the anticipated costs involved in the operation of the new corporation yard as well as completing the furnishings of the interior of the maintenance building. The storm drain account is also substantially increased over last year in anticipation of a heavy winter in 1973. THe Mayor and City Council June 1, 1972 Page 3 Approximately 4.5% of the salaries included in the proposed budget have already been incurred as a result of the"'meet and confer"' dis- cussions with the employees in January. Additional funds will pro- bably be needed for the last six months of the fiscal year, the amount to be dependent upon the "meet a~d confer" sessions in 1973. There are five new positions proposed for next year. They are in the Administrative Department, Parks and Recreation Department, Planning Department, and Public Works Department. A Clerk Typist II is proposed to replace a part-time Clerk Typist II in the Administrative Department. This part-time position consists of three days per week at the present time and the addition of a full- time person would add 16 more hours per week of work for this depart- ment. The Parks and Recreation Department reflects the addition of a Park ~aintenance Man to assist with the increase of park main- tenance functions now incurred by the city. A full-time Braftsman is contemplated in the Planning Department to replace the part-time draftsman which is presently employed. This reflects the increased demands.for drafting time not only for the Planning Department but other departments like Public Works. This addition would assist the complete city staff in being able to provide better visual aid pres- entations for conmmnity meetings, Council meetings, and Planning Commission meetinMs. The fourth position recommended to be filled is that of a M ain- tenanceZ]~n I in the street maintenance division of Public Works. This position is being recommended due to the increased number of street miles'which ~ave been added in the last two years and increased demands placed upon the maintenance department. A Utility Maintenance Man is reconmended in the Government Build- ings account. The need for this person is reflected in the increas- ed useage of our public facilities, particularly the Civic Aud- itorium and Youth Center. Included in the proposed budget this year is the establishment of a new fund called the Replacement Fund. This fund is being recommended to help provide a source of funds for the replacement of needed equipment from year to year, rather than taking it out of the operat- ing fund in the year that a particular'pieeez:z~z~ef"""'equipment happens to need replacement. The $7,000 budgeted for this year is to start an accrual fund for items purchased last year and are proposed for pur- chase this next year. This does not take into consideration those pieces of equipment which will need to be replaced in the next several years. The Replacement Fund will only be used to replace needed equipment on a scheduled basis. I would like to reiterate that the proposed budget, reflects programs and personnel to meet the increased demands which are being placed on the C~ity. Such demands raise questions regarding the level of service The Mayor and City Council June 1, 1972 Page 4 expected by residents versus that level of service which is being provided by city government. This is a reoccurring question and mst be reconsidered on a regular basis. It is ~ opinion that the proposed budget within the present tax rate will meet the demnds of the commnunity and the program object- ives of the City Council. Very truly yours, ~B: sh CITY OF SARATOGA PROPOSED BUDGET FOR 1972-73 INDEX Page thru Page SUMMARY OF REVENUES ................................... I II SLaY OF EXPENDITURES BY ACCOUNT .................. III SUMMARY OF EXPENDITURES BY CATEGORY .................. IV STATEMENT OF CITY FUND BALANCES ....................... V VI REPLACEMENT FUND FOR OPERATING BUDGET ............... VII GENERAL OBLIGATIONS - PARK ACQUISITION ............. VIII GENERAL OPERATING BUDGET .............................. 1 24 City Council ..................................... 1 Administration ................................... 2 4 City Treasurer ................................... 5 City Attorney .................................... 5 Planning ......................................... 6 7 Parks & Recreation ............................... 8 10 Government Buildings ............................ 11 12 Code Enforcement & Police Services .............. 13 14 Building Inspection ............................. 15 16 General Government .............................. 17 18 Public Works .................................... 19 20 Administration & Engineering ............... 21 Street Maintenance ......................... 22 23 Traffic Safety ............................. 24 CAPITAL IMPROVEMENTS Storm Drain ..................................... 25 GAS TAX BUDGET ....................................... 26 27 Cons truct ion .................................... 26 Special Matching ................................ 26 Street Improvements ............................. 27 CIVIC CENTER IMPROVEMENTS ............................ 28 LAND ACQUISITION & IMPROVEM~NTS ...................... 29 SPECIAL DISTRICTS .................................... 30 31 Lighting Districts .............................. 30 Park Maintenance Districts ...................... 30 31 Saratoga Village Parking District #1 ............ 31 CAPITAL IMPROVEMENT SUI~ARY .......................... 32 34 MUNICIPAL REVENUE SOURCES BY FUND .................... 35 38 EXPENDITURE CODE DEFINITIONS ......................... 39 40 SUMMARY OF REVENUES Estimated Actual ACCOUNT Budget Budget Budget NUMBER GENERAL FUND 1971-72 1971-72 1972-73 11,12,13 14, 15 PROPERTY TAX 180,000 182,000 196,000 TAXES OTHER TRAN PROPERTY 27 Franchise 39,000 46,808 42,000 28 Sales & Use Tax 130,000 144,000 150,000 29 Cigarette Tax 62,000 66,300 67,210 30 Property Transfer Tax 18,000 23,900 ..... 20,000 TOTAL OTHER TAXES 249,000 287,008 279,210 LICENSES AND PERMITS 34 Business License 3,500 5,000 5,000 35,36,& Bldg., Plumbing, & 37,40 Elect. & Grading Permits 70,000 77,000 75,000 38 Use Permits 500 300 400 TOTAL LICENSES AND PERMITS 74,000 82,300 80,400 REVENUE FROM USE OF PROPERTY 51 Interest 40,000 31~500 25,000 52 Rents 9~000 9,.770 9~.000 TOTAL REVENUE FROM USE OF PROPERTY 49,000 41,270 34,000 OTHER FEES AND CHARGES 71 Subdivision & Bldg. site 3,000 5,800 3,500 73 Misc. filing fees 1,000 260 500 76 Refuse collection 25,000 25,000 28,000 77,78 Engineering & Inspection 20,000 25,350 20,000 72,81, 84,86 Other 500 2,500 l~OOO TOTAL OT~E.R FEES & CHARGES 49,500 58,910 53,000 ~UE ~OM..OTMER ~NCIES 62 State ABC 6,000 6,344 6,000 Public Employment Program 0 27,942 40,500 Other 0 0 .... 3~870 TOTAL REVENUE- 6,000 34,286 50,370 OTHER AGENCIES TOTAL GENERAL FUND 607,500 685,774 692,980 SUMMARY OF REVENUES (con't) Estimated Actual ACCOUNT Budget Budget Budget NUMBER MISC. OPERATING FUNDS 1971-72 1971-72 1972-73 FINES, FORFEITS, & PENALTIES 41 Traffic Court Fines 25,000 39~000 30,000 TOTAL FINES, FORFEITS, & PENALTIES 25,000 39,000 30,000 REVENUE - OTHER AGENCIES 42 Gas Tax Engineering 6,500 6,000 6,000 43 Motor Vehicle-in-lieu 218,500 212,000 225,000 44 Gas TaxMaintenance 74,500 74,000 75___Z!j~640 TOTAL REVENUE FROM OTHER ACENCIES 299,500 292,000 306,640 TOTAL }dISC. OPERATING FUNDS 324,500 331,000 336,640 TOTAL OPERATING & GENERAL FUNDS 932,000 1,016,774 1,029,620 CAPITAL IMPROVEMENT REVENUE 45 Gas Tax Construction 58,000 50,000 51,000 Gas Tax Interest 6,750 40,000 30,000 46 Gas Tax SpeCial Matching 129,000 135,000 137,000 Gas Tax Interest 21,250 0 0 47 TOPICS 75,000 0 91,000 87 Storm Drain Fund 30,000 65,000 40,000 99 Park Fees 10,000 23,000 20,000 92 Street Impvt. Fund 0 0 0 TOTAL CAPITAL IMPVT. REV. 330,000 313,000 369,000 TOTAL ALL REVENUE 1,262,000 1,329,774 1,398,620 SUMMARY OF EXPENDITURES BY CATE GORY Employee Operating Capitol Services Expenses Outlay Replacement 100 - City Council 0 - 3 750 - 0 - 0 - 110 - Administration 68~220 13 030 200 125 112 - City Treasurer 0 - 2 400 - 0 - 0 - 120 - City Attorney O - 18 520 - 0 - 0 - 130 - Planning 52,660 35 700 600 240 140 - Parks & Recreation 36,120 48 455 3,350 725 150 - Government Buildings 19,570 23 100 800 0 - 170 - Code Enforcement & Police Services ~9,015 226,500 825 385 190 - Building Inspection 51,445 6,700 600 385 200 - General Government 67,425 71,325 230 0 - Public Works (Total) (197,915) (142,800) (59,325) (5,145) 302 - Admin. & Engineering 96,045 8,200 2,225 890 322 - Street Maintenance 96,870 128,650 57,100 4,255 323 - Traffic Safety. 5,900 13,450 - 0 - 0 - 335 - Storm Drains 13,500 8,250 123,000 0 - 45 - Gas Tax Construction - 0 - 0 - 168,000 0 - 46 - Gas Tax Special Matching - 0 - - 0 - 148,000 0 - 92 - Street Improvements - 0 - 0 - 142,400 0 - 91 - Civic Center Improvements - 0 - - 0 - 21,200 0 - 99 - Land Acquisition & Improvements - 0 - 3,000 296,700 0 - 86,88,89 - Lighting Districts - 0 - - 0 - - 0 0 - 79 - Park Maintenance Districts - 0 - 1,117 - 0 - 0 - 81 - Village Parking Maint. Dist. - 0 - 3,500 - 0 - 0 - 83 - Saratoga Village Parking Dist. - 0 - - 0 - 42~870 0 - TOTALS 525,870 615,647 1,008,100 7,005 IV 1972-73 STATEMENT OF CITY FUND BALANCES General Traffic Gas Tax Motor-Veh. Gas Tax July 1, 1972 Fund Safety Engineering in Lieu Maint. Fund Balance (Est.) (21) (41). (42) (43) (4.6) General Cash $302,530 $44,455 $14,205 $265,369 0 - Replacement Cash - 0 - - 0 - - 0 - - 0 - 0 - Add: 1972-73 Revenue 694,980 30,000 6,000 225,000 75,640 (mst.) Transfer 202,000(45) Revenue & Transfers 997,510 30,000 6,000 692,396 75,640 TOTAL CASH AVAILABLE $997,510 $74,455 $20,205 $692,396 $75,640 Less: 1972-73 Expendi- 766,760 18,450 9,000 302,000 75,640 tures (Est.) Transfer 21,200(91 Transfer 299,700(99) Expenditure & 766,760 18,450 9,000 622,900 75,640 Transfers June 30, 1973 Cash: $230,750 $56,005 $11,205 $ 81,100 - 0 - General Cash Replacement Cash $ 7,005 - 0 - - 0 - - 0 - - 0 - (A) Includes $25,000 Gas Tax Interest - V- 1972-73 STATEMENT OF CITY FUND BALANCES Gas Tax Street Gas Tax Special Storm Improve- Civic Land July 1, 1972 Const. Matching Topics Waters ments Center Acquisition Fund Balance (Est. General Cash $115,066 $608,970 - 0 $226,040 - 0 - $ 374 $ 1,295 Replacement Cash - 0 - 0 - - 0 - 0 - - 0 - - 0 - - 0 Add: 1972-73 Revenue (A)76,000 137,000 91,000 40,000 - 0 - - 0 - 20,000 (Est) Transfer 91,000(47) 21,000(43)278,405(43) 100,000(46) Revenue & Transfers 382,066 745,970 0 - 266,040 - 0 21,374 299,700 TOTAL CASH $382,066 $745,970 - 0 - $266,040 - 0 - $21,374 $299,700 AVAILABLE Less: 1972-73 Expendi- tures (Esto) 87,500 352,900 - 0 - 123,000 0 - 21,200 299,700 Transfer 202,000 100,000 91,000 (43) (45) (45) Transfer Expenditure & 289,500 452,900 - 0 - 123,000 - 0 - 21,200 299,700 Transfers June 30, 1973 Cash: General Cash $ 92,566 $293,070 - 0 - $143,040 - 0 - $ 174 - 0 Replacement Cash - 0 - 0 - - 0 - - 0 - - 0 - - 0 - - 0 (A) Includes $25,000 Gas Tax Interest REPLACEMENT FUND FOR 1972-73 Estimated Add: Less: Estimated July 1, 1971 Transfer Estimated June 30, 1973 DEPARTMENT Balance In Balance Balance Administration - 0 - 125.00 - 0 - 125.00 Planning - 0 - 240.00 O - 240.00 Parks & Recreation - 0 725.00 0 - 725.00 Building Inspection - 0 385.00 - 0 - 385.00 Code Enforcement & Police Service - 0 - 385.00 - 0 - 385.00 Public Works - 0 - 5,145.00 - 0 5,145.0Q TOTAL - 0 - 7,005.00 - 0 7,005.00 VII GENERAL OBLIGATIONS - PARKS ACQUISITION I. Kevin Moran Park A. Purchase Price - 10.417 acres @ $20,000/acre = $208,340.00. B. Down Payment - $60,418.60. C. Terms - 6 1/2% on unpaid balance payable over 6 years in 5 equal annual installments payable in February. D. Payment Schedule: 1970 1971 1972 1973 1974 I975 $60,418.60 39"'~"~7.47 37,150.95 35,234.43 33,31"'7.91 31,401.40 II. Azule Park Site (Blue Hills) A. Purchase Price - 3.523 acres @ $25,091.51/acre = $88,422.05. B. Down Payment - $20,000. C. 'Terms - $68,422.05 due with interest from Dec. 6, 1971 on the unpaid principal at the rate of 87° per annum & principal payable in annual installments of $20,000 or more on the 6th of December. D. Payment Schedule: 1972 1973 1974 1975 1976 $25,473.76 23,87"'~.76 22,273.76 20,673.76 8,'~.05 III. Central Park Lands (S.F. Archdiocese Property) A. Purchase Price - 11.43 acres @ $21,872.25/acre = $250,000. B. Down Payment - $50,000. C. Terms - principal and interest payable over a period of 5 years in five equal annual installments @ 6 I/F/o per annum on the unpaid principal balance. D. Payment Schedule 1972 1973 1974 1975 1976 1977 $50,000.00 41',314.00 41,3i~.00 41,314.00 41~"~14.00 41,314.00 VIII CITY COUNCIL (100) Salaries & Wages .................................... $ '0- Operating Expenses, ................................. 3,750 Acquisition & Improvements .......................... -0- Replacement Fund .................................... -0- Total $3,750 The City Council is the governing body of the City of Saratoga. It is responsible for determining policy direction for the city through adoption of the annual budget, passage of resolutions and ordinances. The Councilmen are not paid a salary for the time and efforts expended on behalf of the city. Budget Budget Buaget PERSONNEL 1970- 71 1971- 72 1972-73 Mayor 1 1 1 Vice Mayor 1 1 1 Councilmen 3 3 3 5 "' '5 5 ACCOUNT NUMBER OPERATING EXPENSES 11 Travel & Meetings 200 250 250 43 Services Professional 2,800 3~00 3,500 TOTAL OPERATING EXPENSES 3,000 3,750 3,750 43 Annual audit ADMINISTRATI ON (llO) Salaries & Wages ........................................ $68,220 Operating Expenses ...................................... 13,030 Acquisition and Improvements ............................ 200 Replacement Fund ........................................ 125 TOTAL 'b81,575 There are two primary elements which compose the Administration Department; the City Manager and City Clerk functions. The City Manager's function generally consists of the following; 1. The administration and implementation of City Council policies; 2. Creation of, amd support for new plans and programs of the City Council; 3. Coordination of all city departmental activities; 4. public and community relations activities; 5. Administration and implementation of city personnel function; 6. Administration and implementation of city financial program. Administration and implementation of City Council policies includes meetings with public and con~nunity groups; conception, study and presentation of new plans and programs; special preparation and administration of annual budget; coordination of city activities with other govern- mental agencies; and meetings with City Boards and Commissions. Creation of and support for new plans and programs of the City Council includes meetings with public groups; issuing special reports; conferences with department heads; coordination with other agencies on programs; and meeting with City Boards and Comm- issions. Coordination of all city department acitivities includes staff con- ferences; meetings with department heads, review of departmental programs and issuance of special reports. Public Relations activities for the city includes meeting with conmauntty groups; meetings with other governmental agencies; speeches before comnmnity groups; communications with city residents on complaints and follow up on these complaints. Administration and implementation of city personnel function includes development and maintenance of personnel programs; ad- ministration of personnel rules and procedures; development and maintenance of employee and employer relations program; safety and training programs for city employees; annual salary survey and any necessary position cla6.sifi.eation studies. ADMINISTRATION (con' t) In addition this office is now responsible for direct coordination of the parks development program with the Parks Maintenance Foreman and liason with the Parks and Recreation Commission. This function is handled directly by the Administrative Assistant. The City Clerk's function is responsibility for the record retention function of Council minutes, resolutions and ordinances, street improvement proceedings; contracts and agreements; and other im- portant city documents. In addition, it also provides record re- trieval assistance to citizens and all city departments; and pro- vides services to citizens such as voter registration, notarizing documents, and certain telephone assistance. The finance administration function includes time spent planning new programs and supervising existing ones, as well as communication with other city departments and citizens regarding various financial matters. It also includes working closely with the City Treasurer and with our outside Accountant. In addition, budget duties are also included which provides for the internal control of the initial purchase order through payment working closely again with the out- side accountants. Budget Budget Budget PERSONNEL 1970-71 1971-72 1972-73 City Manager City Clerk 1 1 1 Administrative Assistant 1 '2 2 Secretary 1 1 1 Account Clerk & Personnel 1 1 1 Code Enforcement Officer 0 **1 0 Clerk Typist II ,...1 1 ~ Total Full-time 5 7 7 Total Part-time 1 1 0 *One Administrative Assistant was hired in October under the Public Employment Program. It is anticipated this will continue in 1972-73. **The Code Enforcement Officer is now shown in the Code Enforcement and Police Services Budget. ADMINISTRATION (con't) ACCOUNT Budget Budget Budget NUMBER SALARIES AND WAGES 1970-71 1971-72 1972-73 01 Salaries 58,275 67,700 67,420 02 Overtime 100 300 500 03 Part-time and temp. 825 300 300 TOTAL SALARIES & WAGES 59,200 68,300 68~220 OPERATING EXPENSES 11 Travel & Meetings 900 1,000 1,000 12 Publ'ns., Books, & Memb. 220 200 150 22 Supplies, Spec. 50 100 300 43 Services, Prof'l. 5,800 6,380 6,380 44 Services, Supplmtl. 1,250 1,000 1,000 78 Overhead ...~150 4,q00 4~200 TOTAL OPERATING EXPENSES 11,370 12,680 13,030 ACQUISITION & IMPVTS. 80 Office Equipto & Furn. 1,500 350 200 81 Field Equipt. 2,825 0 0 TOTAL ACQUISITION IMPVTS. 4,325 350 200 50 REPIACEMENT 0 0 125 TOTAL 74,895 81,330 81,575 01 For hiring a full-t~e clerk-typist II to replace the part-time position' ,currently working 3 days per week. CITY TREASURER (112) Salaries & Wages ....................................... $ '0- Operating ~penses ..................................... 2,&00 Capital Outlay ......................................... '0- Replacement Fund ....................................... '0- TOTAL $2,400 The City Treasurer is appointed by the City Council. He is responsible for receiving and depositing all revenues received by the city. His is one of three signatures that must appear on the warrants of the city. Monthly he submits a Treasurer's report to the City Clerk and the City Council accounting for all receipts, disbursements. ACCOUNT Budget Budget Budget NUMBER OPERATING EXPENSES 1970-71 1971-72 1972-73 43 Services Professional 2~,.~0,~ ..~.!00 ~00 TOTAL OPERATING EXPENSES 2,100 2,100 2,400 CITY ATTORNEY (120) Salaries & Wages ....................................... $ -O- Operating Expenses ..................................... 18,520 Capital Outlay ......................................... '0- Replacement Fund ....................................... -0- TOTAL $18,520 The general functions of the City Attorney are to advise the City Council; its Boards and Commissions; and City Officials in matters of law affecting the city. The City Attorney is concerned with the preparation of city ordinances, resolutions, bonds, contracts, and other documents pertaining to city business. Specific court appearances are at the direction of the City Council and are reflected in the budget. ACCOUNT Budget Budget Budget NUMBER OPERATING EXPENSES 1970-71 1971-72 1972-73 43 Services Professional 11,520 11,520 11,520 44 Services Supplemental 500 1,000 1,000 61 Court Costs 4,500 4~480 J TOTAL OPERATING EXPENSES 16,520 17,000 18,520 61 Increase reflects Code Enforcement Officer activities which have resulted in an increase of "in-court" time for the City Attorney. -5- PLANNING (13o) Salaries & Wages ....................................... $52,660 Operating Expenses ..................................... 35,700 Acquisition & Improvements ............................. 600 Replacement Fund ....................................... 240 TOTAL $89,200 There are four elements of the planning function performed by the Planning Department. The administrative function provides for the day-to-day operations of the department; provides staff services to the Planning Commission and its various committees, and develops technical information and reports. An average of fifteen (15) applications for the Planning Conmnis- sion are processed monthly; including building site and subdi- visions; design review, variances, zoning changes, and use per- mits. Other special projects for the Commission average about five per month. The Com~nittees of the Commission include the Subdivision, Design Review, Variance, General Plan Committees; and until recently, the Planning and Environmental and Policy Committee of the City Council. In addition there are numerous technical Committees on which staff members serve; the Urban Growth, Hillside, SCAPPO C~.ittees only to mention a few. Another element is the Current Planning activity. This includes items such as the Village Parking Unit #2; adoption of aesthetic grading standards; Environmental Program and controls; Flood and Mud Slide Insurance. Zoning and subdivision administration reflects yet another activity of the department. Advanced Planning is the fourth major activity performed by the staff. This includes items like the Santa Cruz Mountain Study, Phase II, Retirement Communities Study, Village Development Study, shopping centers, etc. It is anticipated that in 1972-73, the department's major efforts will be directed toward coordinating the five year General Plan Review. This will include providing certain staff services to Citizen Com- mittees, working closely with the Planning consultant selected to perform the up-dating of the plan. PLANNING (con't) Budget Budget Budget ~F~ 1970-71 1971-72 1972-73 Planning Director 1 1 1 Assistant Planner 1 1 1 Secretary 1 1 1 Clerk Typist II 1 1 Clerk Typist I 1 O D Draftsman 0 0 *1 Total Full-time "'4' 4 5 Total Part-time 2 2 1 * Appreved.. new full-time position ACCOUNT Budget Budget Budget NUMBER SALARIES & WAGES 1970-71 1971-72 1972-73 01 Salaries 41,150 ~4,100 46,360 02 Overtime 500 500 BO0 03 Part-time and temp. ~ 2~750 5,500 TOTAL SALARIES & WAGES 44,550= 47,350 52,660 OPERATING EXPENSES 11 Travel & Meetings 800 1,000 1,100 12 Publ'ns., Books, & Memb. 350 200 300 22 Supplies, Spec. Deptl. 75 50 100 43 Services, Prof'l. 4,100 0 30,000 51 Blueprint & Repro. 250 200 200 78 Overhead .. 3~!.50 4,000 4,000 TOTAL OPERATING EXPENSES 8,725 5,450 35,700 CqU SXT O a XM VTS. 80 Office Equipt. & Furn. 50 900 600 TOTAL ACQ~OIS. & IMPVTS. 50 900 600 50 REPLACEMENT 0 0 240 TOTAL 53,325 53,700 8'9,200 O1 iTo hire a full-time draftsman to replace the part-time draftsman. 43 The major increase reflects the cost for hiring an outside Planning consul.rant to assist with the 5 year General Plan Review Scheduled for 1972-73. -7- PARKS AND R]~CREATION (140) Salaries and Wages ..................................... $36,120 Operating Expenses ..................................... 48,455 Acquisition & Improvements ............................. 3,350 Replacement Fund ....................................... 725 TOTAL 88~650 This departmental budget reflects two activities which although related are separated in terms of their operation in the City of Saratoga. The Los Gatos-Saratoga Recreation District is primarily responsible for providing the recreational activities for the residents of Saratoga. The major responsibility the city has at the present time is the development of a new parks program and the related responsibilities for the maintenance of these new facilities. This next fiscal year will witness the first full year of a parks maintenance operation fDr the city. This function will maintain approximately 10 acres of parks primarily, Kevin Moran and Wildwood, two parks completed in 1971-72o In addition, there will be about 10 acres of undeveloped park sites. This total of 20 acres covers some nine parcels of land. In addition, the department is responsible for the maintenance of Hakone Japanese Garden. In addition to the parks and garden facilities, the department will maintain the area to the rear of City Hall and the Fruit- vale median strip. It is further anticipated that additional work will be assigned with the completion of phase I development at Gardiner and E1 Quito Parks during this fiscal year (72-73). Hakone Gardens is one of the community's greatest assets. It brings a number of outside visitors to the community annually. A tally of persons d~ring one week in May indicated some 1600 people who visited the gardens. In addition, the past 5 months has seen 25 groups totaling 1100 people who have toured the gardens. Budget Budget Budget PERSONNEL 1970-71 1971-72 1972-73 Park Maintenance Foreman 0 1 1 Park Maintenance Man 0 *1 2 Oriental Garden Spec. 0 1 1 Total Full-time 0 3 4 *P.E.P. funded position PARKS AND RECREATION (con't) ACCOUNT Budget Budget Budget NUMBER SALARIES & WAGES 1970-71 1971-72 1972-73 01 Salaries 0 12,350 33,700 02 Overtime 0 0 500 03 Part-time and temp. ~800 9~5.00 1,920 TOTAL SALARIES & WAGES 800 21,850 36,120 OPERATING EXPENSES 10 Uniforms 0 0 65 11 Travel & Meetings 50 100 200 12 Publ'ns., Books, & Memb. 0 100 120 21 Supplies, Small Tools 0 1,250 1,000 22 Supplies, Spec. Deptl. 1,000 2,000 3,000 23 Vehicle Supplies 0 0 1,700 32 Maint. Land Impvt. 26,450 20,000 15,760 33 Vehicle Maintenance 900 42 Rentals, Vehicle 0 0 300 43 Services, Prof'l. 7,300 9,800 14,750 44 Set-xices, Supplmtl. 5,200 0 0 51 Blue Print & Repro 0 0 100 52 Utilities 4,250 5,200 8,460 53 Telephone 200 200 200 78 Overhead 1.700 1,900 1,900 TOTAL OPERATING EXPNS. 46,150 40,550 48,455 A~qUIS.~.~ON & IMPRVTS. 80 Office Equipment 0 400 81 Field Equipt. 0 1,000 750 83 Land Dev!t. & Impvt. 3,100 0 0 84 Building 0 0 _2,200 TOTAL ACQUIS. & IMPVTS. 3,100 1,000 3,350 50 REPLACEMENT FUND 0 0 725 TOTAL 50,050 63,400 88,650 01 Parks Maintenance Man I 22 Supplies for maintenance of parks 23 Two radios for park trucks 1,600 Two emergency lights for park trucks 100 1,700 33 Maintenance of two trucks obtained from Public Works Department in 1971-72 43 Recreation District Contract 6,000 Forest - Arborist 3,800 Turf maintenance 1,350 Master Gardener ~,60q 14,750 PARKS AND RECREATION (con't) 52 Includes additional water necessary for two new parks 4,300 Areas in maintenance contract 4~160 8,460 80 Office equipment for new office of new Corporation Yard facility 400 84 Outfitting internal area of new Corporation Yard facility for Parks maintenance 2,200 -10- GOVERNMENT BUILDINGS (150) Salaries & Wages ....................................... $19,570 Operating Expenses ..................................... 23,100 Acquisition & Improvements ............................. 800 Replacement Fund ....................................... 0 TOTAL $43',4Y'0 This department budget reflects those personnel and materials necessary to maintain the city's public facilities. These are primarily the Government buildings in the Civic Center, the City Hall and Youth Center. According to the agreement with the Youth Center, the city is responsible for providing regular maintenance for ~he Center. This includes preventative main- tenance as well as the daily maintenance of clenaing floors, etc. Budget Budget Budget PERSONNEL 1970-71 1971-72 1972-73 Custodian 1 1 1 Building Maintenance Man 0 0 Total Full-time 1 1 2 Total Part-time 3 3 3 ~ew person approved for 1972-73. -11- GOVERNMENT BUILDINGS {con't) ACCOUNT Budget Budget Budget NUMBER SALARIES & WAGES 1970-71 1971-72 1972-73 01 Salaries 7,350 7,800 17,470 02 Overtime 100 100 100 03 Part-time and temp. 1~725 1~600 ~ TOTAL SALARIES & WAGES 9,175 9,500 19,570 OPERATING EXPENSES 15 Youth Center Oper. 1,500 0 21 Supplies, Small Tools 50 100 100 22 Supplies, Spec. Deptl. 1,050 600 1,000 31 Maint. Building 3,400 8,900 8,500 41 Rentals, Bldg. 300 500 500 44 Services, Supplmtl. 0 0 0 52 Utilities ~O.~9Qq 9~500 ~000 TOTAL OPERATING EXPENSES 17,200 19,600 23,100 AqQ~!S!TION & IMPVTS. 80 Office Equipt. & Furn. 800 500 0 84 Building 950 0 800 TOTAL ACQUIS. & IMPVTS. 1,750 500 800 50 REPLACEMENT 0 0 0 TOTAL 28,125 29,600 43,470 01 $9060 for new position - building maintenance man. 03 Increase due to increased need for custodial services at Youth Center. 31 $1,700 Youth Center 3,800 Civic Center ~ Other (contracts, maintenance supplies) $8,500 84 $500 tack board cri~p conference room 300 partitions, administrative department. -12- CODE ENFORCEMENT & POLICE SERVICES, (170) Salaries & Wages ....................................... $19,015 Operating Expenses ..................................... 226,500 Acquisitions & Improvements ............................ 825 Replacement Fund ....................................... 385 TOTAL $246,725 This department is responsible for the code enforcement and protection services provided by the city. Traditionally this department has ~eflected only the costs provided for the contract of police services with the County of Santa Clara. This year the entire police or enforcement function is reflected here with the inclusion of the code enforcement function. While the position of Code Enforcement Officer is new, a number of accomplishments have been made during the past year: Parking citations issued 273 Sign violations, signs impounded 138 Criminal complaints filed 7 Court appearances 6 Citizen complaints handled 206 This function has been involved with up-dating or instituting new ordinances which included solicitors ordinance, two animal control ordinances, firearms control ordinance, and two ordinances bringing Saratoga into compliance with the Bay Area Air Pollution Control District requirements. The Safer Saratoga program was amplified by the Code Enforcement Officer, through three public crime prevention services, conducted in cooperation with various conmunity groups. Approximately 50 hours were on a security study of the ~illage working closely with the Village Merchants Association. In add- ition, he is providing assistance to Homeowners Associations in developing Operation I.D., a crime prevention program. The Code Enforcement Officer has spent considerable time working with the cities of Cupertino, Monte Serene, Los Altos Hills and a consultant in developing an application for a police services study to the California Council on Criminal Justice. This study has not been funded and it is proposed that the four cities fund the study together this next year. If this procedure is followed the Code Enforcement Officer would continue to provide key assist- ance with it. The major portion of this department's budget provides for law enforcement patrol by the Santa Clara County Sheriff's Department. The present contract provides for 24 hours per day coverage of "primary service" and 40 hours per week of "supplemental day service". Additionally, 124 hours per week of traffic patrol services are also provided in the present agreement. CODE ENFORCEMENT & POLICE SERVICES (con' t) Budget Budget Budget PERSONNEL 1970-71 1971-72 1972-73 Code Enforcement Officer 0 0 1 Total Full-time 0 0 1 Total Part-time 0 1 1 ACCOUNT Budget Budget Budget NUMBER SALARIES AND WAGES 1970-71 1971-72 1972-73 01 Salaries & Wages 0 0 13,235 03 Part-time & romp. 0 8,320 5,600 10 Maint., Uniform 0 90 180 TOTAL SALARIES & WAGES 0 8,410 19,015 OPERATING EXPENSES 11 Travel & Meetings 0 0 200 12 Publ'ns., Bobks & Memb. 0 0 100 22 Supplies, Spec. Dept. 0 0 200 43 Services, Prof ' 1. 165,000 207,850 210,000 44 Services, Supplm. _ 5,000 6,000 !..~ ~0.0 TOTAL OPERATING EXPENSES 170,000 213,850 226,500 ACQUISITION AND IMPVTS. 81 Field Equipment 0 0 825 TOTAL ACQUIS. & IMPVTS. 825 50 REPLACEMENT 0 0 385 T~f~AL 170,000 222,260 246,725 O1 Code Enforcement Officer reflected in this dept. budget for first time. 03 Reflects cost of hiring one cadet. 22 Cost for binoculars for Code Enforcement Officer 43 Reflects increased cost in law enforcement contract with Sheriff's Office for police services. 44 Reflects $10,000 for cost of approved law enforcement study--L.E.A.A. $3,000 Supplemental patrol. BUILDING INSPECTION (190) Salaries and Wages ..................................... $51,445 Operating Expenses ..................................... 6,700 Acquisition & Development .............................. 600 Replacement Fund ....................................... 385 TOTAL $59~13D The Building Department is primarily concerned with the regulation of new construction. This includes providing preliminary infor- mation; plan review; inspection during construction, conferences with owners, architects, engineers, contractors and utility rep- resentatives. In addition, the depart.ment inspects various types of complaints and code violations such as working without a building, plumbing, electrical, mechanical, or grading permit as well as providing fire inspections, plan checking, condemna~ons, housing inspections, reviewing soil reports, and subdivision plans. During the 1971 calendar year the building department inspected: 341 single family dwellings 7 multi family complexes 8 professional buildings 82 residential remodels 211 swimming pools 112 miscellaneous structures. Total valuation of $13,894,830. In addition, the department also inspected 25 dwellings, 15 swimming pools and 32 residential remodels for the City of Monte Sereno. The city is reimbursed for these inspections. The total number of inspections performed in 1971 was 7,334 representing 14 inspections per day, per inspector. The department is also responsible for updating city maps, house numbers, methods of inspection and building codes. Budget Budget Budget PERSONNEL 1970-71 1971-72 1972-73 Building Official 1 1 1 Building Inspector 2 2 2 Secretary 1 1 1 Total Full-time 4 4 4 Tetal Part-time 1 1 1 BUILDING INSPECTION (con't) ACCOUNT Budget Budget Budget NUMBER SALARIES AND WAGES 1970-71 1971-72 1972-73 O1 Salaries 48,140 48,500 50,695 03 Part-time and temp. 90 500 750 TOTAL SALARIES & WAGES 48,230 49,000 51,445 OPERATING EXPENSES 11 Travel & Meetings 1,030 1,600 1,100 12 Publ!'ns., Books & Memb. 500 300 300 22 Supplies, Spec. Deptl. 140 300 800 33 Maint. Vehicle 0 0 43 Services, Prof' 1. 215 1,000 500 78 Overhead 3 ~ 150 .4 ~ 000 4 ~ 000 TOTAL OPERATING EXPENSES 5,035 7,200 6,700 .AqQUISITION & IMPVTS. 80 Office Equipt. & Furn. 0 0 .... 600 TOTAL ACQUIS. & IMPVTS. 0 0 600 50 REPLACEMENT FUND 0 0 385 TOTAL 53,265 56,200 59,130 22 Increase reflect need to print new permit forms. 80 Need to replace IBM typewriter. GENERAL GOVERNMENT (200) Personnel Expenses ..................................... $67,425 Operating Expenses ..................................... 71,325 Acquisition & Improvements .............................. 230 TOTAL 138,980 This budget reflects those costs which do not readily fit into any one department's budget. Items listed here include payroll tax- es, retirement, insurance, city memberships, and various operat- ional expenses. City information and promotion is also included in this budget. This includes the Mayor's newsletter to residents and any con- tributions made to the Chamber of Commerce and other community geoups. During years when there are municipal elections, the cost for such elections are reflected in this department budget. ACCOUNT Budget Budget Budget NUMBER PERSONNEL EXPENSES 1970-71 1971-72 1972-73 03 Part-time and temp. 0 500 0 04 Payroll Taxes 10,850 13,600 20,400 05 Retirement 15,700 25,500 30,500 06 Group Health Ins. 5,200 6,200 9,925 07 Compensation Ins. 2,200 3,300 3,700 08 Group Life Ins. 1,500 1,700 1,400 09 Tuition Reimb. 0 1,500 1,500 TOTAL PERSONNEL EXPENSES 35,450 52,300 67,425 OPERATING EXPENSES 12 Publ'ns., Books & Memb. 3,600 2,400 3,900 13 Legal Advt. 2,300 1,700 1,800 14 Commty. Promotion 3,350 6,000 6,000 20 Supplies, Office 4,900 4,800 4,000 22 Supplies, Spec. Deptl. 0 0 0 30 Maint. Office Equipt. 350 1,300 1,500 40 Rentals, Office Equipt. 4,950 4,900 5,000 43 Services, Prof'l. 500 4,000 3,000 50 Postage 2,300 3,300 3,300 51 Blueprint & Repro. 0 0 0 53 Telephone 3,350 3,600 4,725 60 Insurance 15,550 13,000 18,400 62 Elections 0 3,500 0 GENERAL GOVERNMENT (con't) ACCOUNT Budget Budget Budget NUMBER OPERATING EXPENSES 1970-71 1971-72 1972-73 78 Overhead Credit 14,300 17,900 (1B,100) 79 Unallocated reserves 0 36,705 37.~800 TOTAL OPERATING EXPENSES 26,858 63,805 71,325 ACQUISITION & IMPROVEMENTS 81 Field Equipment 0 0 230 TOTAL ACQUIS. & IMPVTS. 0 0 230 TOTAL 62,300 116,105 138,980 03 Amounts now shown in individual operating departments. 04 Reflects increase in total payroll. 05 Reflects increase in total payroll. 12 League of California Cities 1255 Association of Bay Area Governments 1226 Misc. newspaper ads & books 1400 14 Annual report 2,500 Community promotion 3,000 Los Gatos-Saratoga Symphony Society 500 PUBLIC WORKS Salaries & Wages ............................. $197,91 5 Operating Expenses ........................... 150,300 Acquisition & Improvements ................... 59,325 Replacement Fund ............................. 5,145 TOTAL .... $412,68~~'= The Public Works Department consists of primarily two divisions . . . Engineering and Street Maintenance. The Director of Public Works is responsible for the administration of these divisions, as well as being the City Engineer. The Engineering Division is responsible for the design and administration of all City Public Works contracts. These programs include . . . con- struction of pedestrian and bicycle pathways, surface street improvements, traffic signals, storm drain facilities, culverts, bridges and assessment districts. This division also coordinates and conducts traffic studies within the city and makes recommendations as a result of those studies. This division provides engineering services for the checking and inspection of all subdivisions and individual lot street improvement work, along with the issuance of encroachment permits for work within the public right-of- way and inspection of that work. Official plan lines for ultimate street right-of-ways are prepared by the Engineering Division, in addition to providing engineering services to the Planning Commission and other City departments. The Street Maintenance Division is responsible for the maintenance of the 100 miles of city street system and the city's storm drainage system. Specific programs and activities of this division include . . . maintenance of the street surface by means of sealing, patching and replacement, main- tenance of the associated curb, gutter and sidewalks--whether concrete or asphalt--roadside maintenance, including weed and brush control, care of trees and maintenance of the several bridges and culverts. In addition, the Division maintains street name signs and traffic control devices, including traffic control signs, street markings, street barri- cades and similar installations. This Division maintains the storm drain system, and during the winter months, keeps it clean, which enables adequate flow, which requires substantiated amounts of patrolling and observation during heavy storms. -19- PUBLIC WORKS (cont .) PERSONNEL Budget Budget Budget ADMINISTRATION & ENGINEERING 1970-71 1971-72 1972-73 Director of Public Works 1 1 1 Assistant Director Public Works 1 1 1 Assistant Civil Engineer 2 2 2 Engineering Tech. II 1 1 1 Public Works Insp. I 1 1 1 ~DTraffic Engineer 0 1 1 Secretary 1 1 1 TOTAL ADMIN. & ENG. 7 8 8 STREET MAINTENANCE Maintenance Superintendent 1 1 1 General Maintenance Foreman 1 1 1 Maintenance Man II 3 3 3 Maintenance Man I 3 3 4 ~DCommunications Dispatcher ..0.. .1 .... ~.~. TOTAL STREET MAINTENANCE 8 9 10 TOTAL FULL-TIME 15 17 18 TOTAL PART-TIME 5 6 6 ~PoE.P. Funded Position -20- PUBLIC WORKS ADMINISTRATION & ENGINEERING (302) ACCOUNT Budget Budget Budget NUMBER OBJECT 1970-71 1971-72 1972-73 SALARIES AND WAGES 01 Salaries 83,800 90,000 92,045 02 Overtime 400 500 500 03 Part-time and temp. 300 3~000 ~500 TOTAL SALARIES & WAGES 84,500 93,500 96,045 OPERATING EXPENSES 11 Travel & Meetings 1,350 1,000 1,500 12 Publ~ns., Books & Memb. 400 250 250 22 Supplies, Spec. Deptl. 450 500 450 23 Supplies, Vehicle 0 0 0 30 Maint. Office Equipt. 0 0 0 33 Maint. Vehicle 0 0 0 43 Services, Prof'l. 350 2,000 1,500 51 Blueprint & Repro. 400 600 500 78 Overhead 3,I50 4~000 ~Q00 TOTAL OPERATING EXPENSES 6,100 8,350 8,200 ACQUISITION & IMPVTS. 80 Office Equ~pt. & Furn. 1,300 700 275 81 Field Equipt. 750 4~425 1,950 TOTAL ACQUIS. & IMPVTS. 2,050 5,125 2,225 50 REPLACEMENT FUND 0 0 890 TOTAL 92,650 106,975 107,360 80--100 Drafting Chair 175 Flat File 275 81--150 Tool Box - Pickup 1800 Nuclear Compaction Tester 1950 -21- PUBLIC WORKS STREET MAINTENANCE (322) ACCOUNT Budget Budget Budget NUMBER OBJECT 1970-7I 1971-72 1972-73 SALARIES AND WAGES 01 Salaries $35,400 $77,480 $85,630 02 Overtime 2,000 2,000 2,000 03 Part-time and Temp. 2,000 6,040 7,000 10 Maint. Uniforms 250 1.,500 2,240 TOTAL SALARIES $39,650 87,~20 $96,870 AND WAGES OPERATING EXPENSES 11 Travel & Meetings $ 200 $ 300 $ 300 12 Publications, Books 125 50 50 & Memberships 20 Supplies, Office 0 0 300 21 Supplies, Small Tools 400 400 500 22 Supplies, Special 9,500 8,750 9,000 Departmental 23 Supplies, Vehicle 6,200 6,000 7,000 32 Maint. Land Impvt. 0 0 1,800 32.1 Street Seal 44,000 60,0.00 75,000 32.2 T~ee Maintenance 5,000 8,000 8,000 32.3 Weed Control 2,200 3,800 3,200 32.4 Street Sweeping 4,500 4,500 12,700 33 Maint. Vehicle 9,850 9,000 8,000 42 Rentals, Vehicle 200 1,500 2,000 52 Utilities 475 300 500 53 Telephone 200 200 ... 300 TOTAL OPERATING $82,850 $102,000 $128,650 EXPENSES ACQUISITION & IMPROVEMENTS 80 Office Equip. & Furn. $ 125 $ 1,000 $ t,000 81 Field Equipment 10,300 14,900 25,000 83 Land Development 0 0 ~ & Improvement 84 Building 0 0 31,100 TOTAL ACQUISITION $10,425 $15,900 $57,100 & IMPROVEMENTS 50 REPLACEMENT FUND 0 0 . 4,255 TOTAL $132,925 $204,920 $286,875 -22- PUBLIC WORKS STREET MAINTENANCE (322) ACCOUNT NUMBER OBJECT O1 Salaries reflected in Storm Drain Fund $10,000 10 Daily change of shirt, provision of safe~y shoes 2,400 32 Landscape Corporation Yard 32.4 Annual street sweeping services $5,200 Additional street sweeping 7,500 12,700 81 8 yd. dump truck 11,000 8 yd. dump truck (patching) 14,000 83 Offices & locker room 13,000 Heat-Lights, etc. 5,500 Gas pump 2,800 Service yard reconstruction 4,000 Water line in building 300 Telephone line to building 1,000 Telephone installations 1,000 Demolition 1,000 (5) Storage bins 2,500 -23- PUBLIC WORKS TRAFFIC SAFETY <323) ACCOUNT Budget Budget Budget NUMBER OBJECT 1970-71 1971-72 1972-73 SALARIES & WAGES 03 Part-time and temp. 2,150 3,800 5,000 TOTAL SALARIES & WAGES 2,150 3,800 5,000 OPERATING EXPENSES 11 Travel & Meetings 50 100 100 12 Publ'ns., Books & Memb. 25 50 50 21 Supplies, Small Tools 25 100 100 22 Supplies, Spec. Deptl. 3,250 4,500 4,500 23 Supplies, Vehicle 0 0 0 32 Maint. Land Impvt. 3,500 5,000 7,000 33 Maint. Vehicle 0 0 42 Rentals, Vehicle 250 500 500 52 Utilities ~,~0O 1,200 1~200 TOTAL OPERATING EXPENSES 8,400 11,450 13,450 ACQUISITION & IMPVTS. 80 Office Equipt. & Furn. 0 0 0 TOTAL ACQUIS. & IMPVTS. 0 0 0 50 REPLACEMENT 0 0 0 TOTAL 10,550 15,250 18,450 03 Increased number of school crossing guards 32 Lane striping 3,000 Signal mint. 4,000 7,000 -24- .... ?UBL 16...........,.,..ORKS STORM DRAINS <335) Salaries & Wages ....................................... $13,500 Operating Expenses ..................................... 8,250 Acquisition & Development .............................. 123,000 Replacement ............................................ 0 $144,750 The funds for the construction and maintenance of the storm drain system are derived from the storm drain fees paid for new site app- rovals or subdivisions. FUND 87 ACCOUNT Budget Budget Budget NUMBER OBJECT 1970-71 1971-72 1972-73 SALARIES & WAGES 01 Salaries 36, ~00 0 10,000 02 Overtime ...1 ~ 900 1,000 3..., 500 TOTAL SALARIES & WAGES 37,400 1,000 13,500 OPERATING EXPENSES 11 Travel ~ Meetings 50 250 250 22 Supplies, Spec. Deptl. 1,000 3,000 3,000 42 Rentals, Vehicle 1 ,..500 5 ~ 0.90 5., 000 TOTAL OPERATING EXPENSES 2,550 8,250 8,25 0 ApQ~UISITION & IMPVTS. 83 Land Devlt. & Impvt. 38,000 61,000 123,000 TOTAL ACQUIS. & IMPVTS. 38~000 61.~ 000 123~ 000 TOTAL 77,950 70,250 .144,750 01 Includes salaries paid for yearly storm drain clean up. 02 Anticipates a heavy winter. 42 Includes catch basin clean up. 83.1 Creek channel clearing 7,000 .2 Miscellaneous storm drain 10,000 .3 Michael Drive 3,000 .4 Russell Lane 5,000 .5 Pierce Road slide 25,000 .6 Cox Ave. ~ GlenBrae 6,000 .7 Scully @ Colby 2,000 .8 Fourth Street Culvert 30,000 .9 Toll Gate Area Slide 35AOqO TOTAL - $.123~000 GAS TAX BUDGET Gas Tax Construction (45) 1) Reid Lane - Underdrain $ 20,000 2) Allendale, Cox, Herriman, Quito - Reflective Markers 7,000 3) Assessment District Matching 50,000 A 4) Scully Avenue - Widen at Park 8,000 5) Saratoga-Sunnyvale Road - Landscaping 2,500 A TOTAL $ 87,500 Gas Tax Special Matching (46) (Select System) 1) Pierce Road - Plan Line $ 25,000 A 2) Fruitvale Avenue - Plan Line 5,000 A 3) Prospect Road - Widen & Walkway 25,000 4) Allendale Avenue - Chester to Harleigh 26,000 5) Saratoga-Sunnyvale Road - Verde Viste to Blauer 50,000 6) Cox Avenue - Intersection Improvement at 10,O00 Saratoga Ave. 7) Piedmont Road - Anticipated City Participation 40,000 A 8) Bohlman Road - Widen 50,000 A 9) Quito- Bucknall - Traffic Signal 15,000 A 10) Cox Avenue at Saratoga-Sunnyvale Road - Tra£fic Signal 20,000 11) Allendale at Quito - Traffic Signal 35,000 12) Saratoga-Sunnyvale - Walkway (Railroad 15,000 A to Blauer) 13) Saratoga-Los Gatos Road - Walkway (Blaney 20,000 A Plaza to Fruitvale Ave.) 14) Saratoga-Los Gatos Road - Lighting 6,000 A 15) Saratoga Avenue - Lighting 6,000 A 16) Big Basin Way - Lighting 4,900 TOTAL $352,900 A - Re-budgeted from 1971-72 - 26 - CIVIC CENTER IMPROVEMENTS (91) Salaries & Wages ....................................... $ 0 Operating Expenses ..................................... 0 Acquisition & Improvements ............................ 21,200 Replacement ............................................ 0 TOTAL '$21~200 The revenue for this fund comes from a portion of the motor vehicle- in-lieu fees received by the city. Improvements in the Civic Center are deferentiated from the Government buildings budget (150), due to the fact that these are not general fund expenditures and that these are generally looked at as capital outlay items. ACCOUNT Budget Budget Budget NUMBER 1970-71 1971-72 1972-73 84 29,000 38,500 21,200 84 Youth Center $11,400 Storage 375 Restrooms 1,025 Repairs 300 Electrical 2,535 Interior Furnishings 520 Equipment 4,125 Grounds 2,520 Recycle Center $1,000 Civic Auditorium $1,800 Staff tables - Council 400 Chandelier in entrance 650 Refreshment counter 500 Cork wall in foyer 250 Council Chamber Pla~s $2,000 Civic Center Landscaping $5,000 _27. LAND ACQUISITION AND IMPROVEMENTS (99) Salaries & Wages ....................................... 0 Operating Expenses ..................................... 3,000 Acquisition and Improvements ........................... 296,700 Replacement ............................................ 0 TOTAL ...... 299,700 Fund 99 represents those major capital outlay items primarily for parks and open space. The revenue for these acquisitions and improvements comes completely from motor vehicle-in-lieu revenues. ACCOUNT Budget Budget Budget NUMBER OPERATING EXPENSES 1970-71 1971-72 1972-73 43 Services, Prof'l. 3~000 4~000 3~000 TOTAL OPERATING EXPENSES 3,000 4,000 3,000 ACQUISITION AND IMPROVEMENTS 82 Land Acquisition 75,000 81,000 142,000 83 Land Development & Impvts. 16,000 168,000 154,700 TOTAL ACQUISITION & IMPVTS. 91,000 249,000 296,700 TOTAL 94,000 253,000 299,700 82 .1 Kevin Moran Park $37,000 .2 Azule Park site 20,000 .3 Brookglen-Cox 35,000 .4 Central Park site _ 50~000 $142,000 83 .1 Gardiner Park $36,700 .2 E1Quito Park 57,000 .3 Wildwood Park 15,000 .4 Kevin Moran 5,000 .5 Redwood School Recreational area 6,500 .6 Hakone Gardens 10,500 .7 Pathways & Bikeways - various locations 16,000 .8 Gatehouse walkway ~ $154,700 SIrMMARY OF EXPENDITURES BY ACCOUNT Estimated ACCOUNT Budget Actual Budget NUMBER GENERAL FUND & OPERATING 1971-72 1971-72 1972-73 100 City Council 3,750 4,650 3,750 110 Administration 81,330 81,000 81,575 112 City Treasurer 2,100 2,100 2,400 120 City Attorney 17,000 16,500 18,520 130 Planning 53,700 54,000 89,200 140 Parks and Recreation 63,400 55,000 88,650 150 Government Buildings 29,600 29,000 43,470 170 Code Enforcement & Police Services 222,170 224,000 246,725 190 Building 56,200 56,000 59,130 200 General Government 116,105 110,000 138,980 Public Works 302 Administration-Engineering 106,975 106,975 107,360 322 Street Maintenance 204,920 200,000 286~875 323 Traffic Safety 15,250 19,000 18,450 335 Storm Drains _ 9,250 16~000 21~750 TOTAL 981,750 974,225 1,206,835 CAPITAL FUNDS 45 Gas Tax Construction 245,500 170,000 168,000 46 Gas Tax Special Matching 165,000 0 148,000 87 StormWaters 61,000 30,000 123,000 91 Civic Center 38,500 38,500 21,200 92 Street Improvement 74,500 8,000 142,400 99 Land Acquis. & Imprvts. 253~000 250~000 29,9~700 TOTAL 837,500 496,500 902,300 TOTAL ALL EXPENDITURES 1,819,250 1,470,725 2,109,135 SPECIAL DISTRICTS - EXPENDITURES The Lighting Districts are special districts which have been formed in certain porEions of Saratoga to provide additional lighting, than that provided else- where in town. The people owning property in these districts are assessed an extra portion of money annually to pay for the lights provided in these districts. QUITO #86 AZULE ~88 VILLAGE #89 BALANCE JUNE 30/71 2,620 1,326 1,783 ESTIMATED REVENUE 71-72 ~6~0~ ~_~q~Z I~..~.~. TOTAL AVAILABLE 71-72 7,220 3,333 5,663 EXPENDIrORE 71-72 -4,~6~. -2_~!10__0~, ~3_~.~.. BALANCE JUNE 30/72 2,252. 1,233 1,730 ESTIMATED REVENUE 72-73 ~ ~l~ 4,100 TOTAL AVAILABLE 72-'/3 7,252 3,300 5,830 ESTIMATED EXPENDITURE 72-73 -5,000 -2,200 -4,100 6 MONTH CASH RESERVE -2,252 -1~100 -1~730 ESTIMATED BALANCE JUNE 30/73 0 0 0 The Park Maintenance Districts have been established as a means of caring for the entrances of some of the subdivisions which originally provided landscaping at their entrances. This is a method where each resident is taxed an additional sum of money to provide continuity in maintenance of these landscaped areas. FUND - 79 (410) FREDERICKSBURG DRIVE PARK ~INT. DISTRICT ACCOUNT Budget Budget Proposed Budget NUMBER OBJECT 1970-71 1971-72 1972-73 OPERATING EXPENSES 21 Supplies, Small Tools 0 20 10 32 Maint. Land Impvt. 60 70 70 52 Utilities 60 50 55 79 Expenses - N.O.C. 15 10 10 TOTAL !35 150 145 (420) GREENBRIER PARK MAINTENANCE DISTRICT 43 Services, Prof~l. 500 720 700 44 Services, Supplmtl. 0 0 0 5~ Utilities 20 20 22 TOTAL 520 740 722 29- SPECIAL DISTRICTS - EXPENDITURES (con't) FUND ~7.9. (430) MANOR DRIVE PARK MAINTENANCE DISTRICT ACCOUNT Budget Budget Proposed Budget NUMBER OPERATING EXPENSES 1970-71 1971-?F2 1972-73 21 Supplies, Small Tools 10 0 0 32 Maint. Land Impvt. 40 200 200 52 Utilities 80 40 50 79 Expenses - N.O.C. 15 0 0 TOTAL 145 240 250 FUND 81 VILLAGE PARK MAINT. DISTRICT #1 ACCOUNT Budget Budget Proposed Budget NUMBER OPERATING EXPENSES 1970-71 1971-72 1972-73 32 Maint. Land Impvt. 850 1,300 1,300 43 Services, Prof'l. 300 300 300 52 Utilities I_LZ~700 !..~800 1~900 TOTAL 2,850 3,400 3,500 This assessment district was formed for the purpose of developing parking facilities in certain portions of the village. FUND 85 SARATOGA VILLAGE PARK. DISTRICT #1 ACCOUNT Budget Budget Proposed Budget NUMBER ACQUISITION & IMPVT. 1970-71 1971-72 1972-73 83 Land Devlt. & Impvt. __0 43~000 .~42~870 TOTAL 0 43,000 42,870 1972-73 CAPITAL IMPROVEMENT PROGRAM PROJECT (Fund) SOURCE OF FUNDS Total Motor Project Vehicle Gas Tax Gas Tax Gas Tax Storm Cost in Lieu (45) (46) (92) Drain PARKS & RECREATION (99) Kevin Moran Acquisition (82.1) 37,000 37,000 Development (83.4) 5,000 5,000 Azule Park Site Acquisition (82.2) 20,000 20,000 Brookglen - Cox Acquisition (82.3) 35,000 35,000 Central Park Site Acquisition (82.4) 50,000 50,000 Cardiner Park Development (83.1) 36,700 36,700 E1Quito Park Development (83.2) 57,000 57,000 Wildwood Park Development (83°3) 15,000 15,000 Redwood School Rec. Area Development (83.5) 6,500 6,500 Hakone Gardens (83.6) 10,500 10,500 Re-Roof Caretaker House Fix Pathway Pathways (83.7) 16,000 16,000 Gatehouse Walkway (83.8) 8,000 8,000 1972-73CAPITAL IMPROVEMENT PROGRAM PROJECT (Fund) SOURCE OF FUNDS Total Motor Project Vehicle Gas Tax Gas Tax Storm Cost in Lieu (45)... (46) Drain STREETS Pierce Road - Plan Line 25,000 25,000 Fruitvale Avenue - Plan Line 5,000 5,000 Prospect Road - Widen & Walkway 25,000 25,000 Allendale Ave. (Chester to 26,000 26,000 Harleigh) Saratoga-Sunnyvale Road 50,000 50,000 (Verde Vista to Blauer) Cox Avenue - Intersection with 10,000 10,000 Saratoga Ave. Reid Lane - Underdrain 20,000 20,000 Allendale, Cox, Herriman, 7,000 7,000 Quito - Reflective Markers Piedmont Road 40,000 40,000 Assessment Matching 50,000 50,000 Scully Ave. - Widen ~ Park 8,000 8,000 Bohlman Road 50,000 50,000 Saratoga-Sunnyvale Road - 2,500 2,500 Landscaping Quito-Bucknall - Traffic Signal 15,000 15,000 Cox Ave.-Saratoga-Sunnyvale Rd.~ 20,000 20,000 Traffic Signal Allendale-Quito - Traffic Sig. 35,000 35,000 ~ Saratoga-Sunnyvale Rd. - 15,000 15,000 Walk~ay (Railroad to Blauer) 1972-73 CAPITAL IMPROVEMENT PROGRAM PROJECT (Fund) SOURCE OF FUNDS Total Motor Project Vehicle Gas Tax Gas Tax IStorm Cost in Lieu 445) (46.) Drain STREETS Saratoga-Los Gatos Road - 20,000 20,000 Walkway (Blaney Plaza to Fruitvale Avenue Saratoga-Los Gatos Road - 6,000 6,000 Lighting Saratoga Avenue - Lighting 6,000 6,000 Big Basin Way - Lighting 4,900 4,900 STORM DRAINS Creek Channel Clearing (83.1) 7,000 7,000 Misc. Storm Drains (83.2) 10,000 10,000 Michael Drive (83.3) 3,000 3,000 Rossell Lane (83.4) 5,000 5,000 Pierce Road Slide (83.5) 25,000 25,000 Cox Ave. at Glen Brae (83.6) 6,000 6,000 Scully at Colby (83.7) 2,000 2,000 Fourth Street Culvert (83.8) 30,000 30,000 Toll Gate Area Slide 35,000 35,000 CIVIC CENTER BUILDINGS (91) Landscaping 5,000 5,000 Council Chamber Study & Plans 2,000 2,000 TOTAL 867,100 303,700 87,500 352,900 123,000 MUNICIPAL REVENUE SOURCES BY FUND GENERAL FUND - 21 (11,12,13,14,15) Property Taxes - The Ad Valorem tax is the most "popular" source of general fund money. This represents property tax accounts for current year secured and unsecured, prior year secured and unsecured, interest and penalty on delinquent taxes, and solvent credits. (23) Franchises - Our payments to the city by the utilities operating within the city, i.e.P.G.&E. and San Jose Water Works. (28) Sales and Use Taxes - A 1% sales tax is levied on the sales or use of tangible personal property, now including motor vehicle fuel, within the city. Local sales tax revenues collected by the State under contract with the State Board of Equalization and returned to the cities where the sale or use is made. It is not possible to increase the rate of the local sales and use tax above 1% without losing State collection of the tax. (29) Cigarette Taxes - Beginning December 1, 1967, cities and counties could receive the equivalent of 3¢ of the ~State 10¢ cigarette tax, in lieu of a local cigarette tax. The amount produced by 3¢ is initially divided between cities and counties on the basis of taxable sales within the unincorporated and incorporated'areas of the state. The portion available to incorporated areas is allocated by the State Controllers Office to individual cities, 1/2 on the basis of municipal population and 1/2 on the basis of taxable sales within the cities. (30) Real Property Transfer Tax - This tax is levied at a rate of 55¢ per $500 of value, and at a price only to the equity and property being transferred. Cities receive 1/2 of the tax revenues generated by property transfers within the city limits. This tax is administered by the county. (34) Business Licenses - These are fees derived from new businesses located in the conmmnity and existing businesses which relocate or change ownership.!= (35,36,37,38,39) Building, Plumbing, Electrical, Grading, and Use Permits These are permits issued for new buildings or remodelings that cover the various areas of plumbing, electrical, grading or use permits to do particular work. (51,52) Interest and Rent - This is revenue received from the use of assets which includes general fund interest income and rents on city properties, primarily the Council Chambers, the library and the house at Wildwood Park. (62) State ABC - The State imposes an annual liquor license fee on all those engaged in the on or off sale of alcholic beverages. In lieu of local business license taxes, 90% of the amount collected from liquor license fees is returned to the cities and counties. Revenues are returned to individual cities on the basis of where they are collected. - 34 - ~JNICIPAL REVENUE SOURCES BY FUND (con' t) (63) Public Employment Program - These are funds received to pay the salaries of employees hired under the Public Employment Program of 1971. (64) Other - This is a new fund source available this year for the first time: Off-Highway Vehicle In Lieu Fee - Beginning July 1, 1972 a new registration fee will be imposed on most recreational vehicles used exclusively for off-highway purposes. A portion of the fee is in lieu of local property taxes. These funds are apportioned on a per capita basis and are estimated to return 10¢- 20¢ per capita in 1972-73. These are unrestricted funds. (71,73) Subdivision and Building Site and Miscellaneous Filing Fees These are charges for current services such as zoning and planning application fees, sales of maps and other publications, and plan check fees. (76) Refuse Collection - This amounts to 1~/o of the fees paid by sub- scribers to the Green Valley Disposal Company. (77,78) Engineering and Inspection Fees - These are fees for encroachment permits as well as subdivision engineering fees which are the fees for design check and inspection of subdi,ision improvements. (72,81,84,86) Other - This category provides for recording the sale of city property, insurance premium rebates and other expense rebates. These items are for bookkeeping purposes and little cash is actually realized. VEHICLE CODE FINES 41 (41) Traffic Court Fines - This fund contains revenue from fines and forfeitures collected for violations of the Vehicle Code. This is operating revenue but is restricted to e~penditure for traffic sa~er,~ purposes only. GAS TAX ENGINEERING - 42 (42) Gas Tax Engineering - Each city receives an annual apportionment of funds available for engineering cost and administrative expenses in respective city streets. The allocation is determined on the basis of population. Saratoga, along with other cities of a population of 25,000 to 49,999, receive $6,000 per year from this source. MOTOR VEHICLE LICENSE FEES~ (IN LIEU TAX) 43 (43) Motor Vehicle in lieu - This fee is collected annually by the State in lieu of county and city personal property taxes on automobiles and trailers. It is then distributed to cities and counties on a per capita basis. The estimated rate per capita for the 1972-.73 fiscal year is $7.68 per capita as compared to an estimate of $7.46 for 1971-72. Motor vehicle in lieu fees are still kept separate because until 3 years ago they were restricted income and were not available for general fund use. MUNICIPAL REVENUE SOURCES BY FUND (con' t) The present budget reflects this as a separate fund. GAS TAX MAINTENANCE - 44 (44) Gas Tax Maintenance - Section 2107 of the Streets and Highway Code allocates a segment of gas tax revenue to cities. Prior to last year 6~ of this revenue was allocated for maintenance with the other 4~/~ for construction on the Select System of city streets. All of section 2107 funds are now available for any expenditure on city streets, but it is still indicated that 6~ of these funds are in fund 44 or gas tax maintenance. STORM DRAIN FUND - 87 (87) Storm Drain Fees - This fund is derived from fees imposed on subdivisions and building sites. It is designated to insure the city against being unable to cope with increased stormwater run off due to development. The fee ranges from $250 per lot and an R-i-10,O00 zone to $450 per lot and an R-i-40,000 zone and ranges up to $1,000 per acre in R-n and ~1,200 per acre in C zones. GAS TAX CONSTRUCTION - 45 (45) Gas Tax Construction - This fund receives the other 4~/o of the funds allocated to the city under section 2107 of the Streets and High- way Code. It is no longer restricted to use for construction of Select System streets only, but is now available for expenditure for any street purpose. GAS TAX MATCHING - 46 (46) Gas Tax Matching - Section 2106 of the Streets and Highways Code originally adopted in 1963 by the Collier-Unruh Bill provides that each city in the State shall receive a fixed monthly amount of $400 per month plus a portionof a based sum granted as counties and distributed among the cities in each county according to the ratio between the population of the cities and the population of the unincorporated area of the county. This money is restricted to expenditure for maintenance and construction of the Select System streets. Select System streets are those which have been designated as such by the city and approved by the State and generally consist of the thoroughfares and collector streets in the city. It is called gas tax matching because, as originally adopted, it required that gas tax funds be matched with local funds. This requirement no longer exists. LAND ACQUISITION & IMPROVEMENT - 99 (99) Park Fees - These are fees collected in lieu of dedications in new subdivisions for parks. This income is a modest amount and must be supplemented by other sources. The land acquisition and improvement fund was initially established to provide a transfer point through which reserve funds could be channeled 'into land acquisition and capital improve- ~ 36 - MUNICIPAL REVENUE SOURCES BY FUND (con' t) ment within the expenditure restrictions required by law which prohibit the expenditures of or ~ncumberence of funds in excess of the city's annual revenue in any one fiscal year. CIVIC CENTER - 91 This fund was set up to provide for civic center improvements in a manner similar to the way in which the land acquisition fund provides for ac- quisition and improvement of the lands in the city. Expenditures for the Council Chambers, the Youth Center and the City Hall addition have been made through this fund. STREET IMPROVEMENT FUND - 92 This fund was set up originally to provide a convenient method for the accounting of the expenditures on Saratoga Avenue which were complicated by the involvement of several fund sources. Since that time it has been a convenient method for channeling m/nor street improvements through the city budget. It is now used for such things as walkways, landscaping and other items which are not included in the Gas Tax Construction funds. VILLAGE PARKING MAINTENANCE DISTRICT - 81 This fund is self-explanatory, established to provide a means of assessing the maintenance costs of the parking district against the benefited property owners. SARATOGA VILLAGE PARKING DISTRICT - 85 This is the fund established to keep track of the construction funds for the Parking District. This fund will go out of business as soon as the parking lot construction is completed. The re-alignment of Saratoga Creek will permit completion of the parking district construction on the downstream side of Fourth Street. LIGHTING DISTRICTS - 86 - 88 - 89 These districts are set up to provide street lighting in areas in which lighting is desired by residents or property owners. Each district is self-supporting and involves no general city funds other than the funds collected within the districts themselves. PARK MAINTENANCE DISTRICTS - 79 These districts are set up to maintain landscaping installed along subdivision frontages. Each district is self-supporting. - 37 - EXPENDITURE CODE DEFINITIONS AND BUDGET...FO..RMA~ .ADDITIONS~ 1972-73 I. Budget Format Addition Replacement Fund II. Expenditure Accounts Personnel Services 01 Personnel - Regular 02 Personnel - Overtime 03 Personnel - Part Time & Temporary 04 Payroll Taxes. City Portion for Social Security etc. 05 Retirement. City portion of State Retirement and other plans 06 Employee Group Healt'h Ins. City Portion 07 Compensation Insurance. City Portion 08 Employee Life Insurance. City Portion 09 Tuition reimbursement 10 Maintenance Uniforms III. Expenditure Accounts - CUrrent Operations 11 Travel & Meetings. Charges for travel and meeting expenses on official business. Includes reimbursements to employees for use of privately owned automobiles. 12 Publications~ bq.qks and membe.E.~hips. All purchases of code books, reference books, publications, manuals, etc. and authorized employee dues and subscriptions. 13Legal Advertising. Bids, Ordinances & Notices. 14 Co~mnuni~ Promotion. Charges for Newsletters, Chamber of Co~m~erce, and related. 20 ~upplies, Office. Charges for paper, forms and other stationery. Not including postage. 21$~p. plies,. Small Tools. Small tools (Hammers, etc.) with a limited service life or a value of less than $50.00. 22 Supplies~ SpeCie.~ Departmental. Charges for supplies peculiar to specific departments (asphalt). 23 Supplies, Vehicle. Charges for gas, oil, batteries, tires and tubes. 30 Maintenance, Office Equipment. Charges for parts, repairs service and maintenance of equipment and furniture. Also includes such items as fluids, etc. required for operation of equipment. 31 Maintenance.~ Bu~.ldinS. Charges for materials, repairs and maintenance of buildings, attached fixtures and service improvements; such as heating, air conditioning, electrical and plumbing. 32 Maint~n~pce~ La~d Improvements. Charges for materials repairs and maintenance of parks, medians, parking areas, curbs and gutters, traffic signals, etc. III. Expenditure Accounts - Current Operations (cont'd.) 33 Maintenance~..Veh~.~l~. Charges for parts, repairs, labpr, service and maintenance contracts, etc. on all vehicles. 40 Rentals~ O~fic~ ~..qu~p~. Includes service contracts, e.g. photocopy, Incidental rentals. 41 Rentals, Buildings. Includes carpet service, janitorial equipment, as needed. 42 Rentals, Vehicle. With or without operators. 43 ~.~ices~ Profes.~ional. Charges for accounting, audits, legal, engineering, medical exams, recreation contract etc. 44 Services, Supplemental. Charges for other services, not properl~Z~.'classified above. 50 Postage. Charges for mailing and freight. Includes postage meter rental. 51 Blueprint & Reproduction. Charges for blueprint, print- ing and other reproduction performed outside City Hall. 52 Utilities. Heat, electric, water & sewer 53 Telephone. Local, long distance and telegraph. 60 Insurance. Charges for comprehensive, general liability, fire, employees honesty bonds. Does not include Workmen's Compensation. 61 Court Costs. Charges for judgments, losses and other related court costs. 62 Elections. Expenses relating to general and special elections. Election workers, rental of property for polling booths, advertising, registrar of voters, etc. 70 Refunds, prior years. 79 Unallocated Reserves. (Previously N.O.C.) IV. Acquisition and Improvements Charges for non-expendable items. This includes lands, buildings, equipment having a usable life greater than one year, a unit cost greater than $50.00, and which is included in departmental inventory. 8D Office Eq.~ipment and Furnishings. B1 Field E~ipment. Includes autos, trucks, traffic signs, etc. 82 Land Acquisition. 83 Land - Development & Improvements. Charges of more permanent nature than those in #32, above. 84 Buildings. Charges for construction of buildings, etc. Those of a more permanent nature than ~31, above.