Town of Atherton, California

Adopted Budget

for

Fiscal Year 2004- 05

Kathy McKeithen, Mayor

William R. Conwell, Vice- Mayor

Alan B. Carlson, Councilmember

James R. Janz, Councilmember

Charles Marsala, Councilmember

James H. Robinson, City Manager

James H. Robinson

City Manager

91 Ashfield Road

Atherton, CA 94027

Phone: ( 650) 752- 0504

Fax: ( 650) 614- 1212

June 16, 2004

Dear Mayor and Members of the City Council:

Transmitted herein is our proposed budget for FY 2004- 05. This document contains an

estimate of revenues and appropriation requirements for FY 2004- 05 as well as an

intermediate range financial plan and capital improvement plan for fiscal years 2003- 04

through 2007- 08.

Financial Summary

General Fund Revenues and Other Financing Sources

General fund revenues and other financing sources are estimated to amount to $ 8,193,586

in FY 2004- 05. This represents an increase in revenues and other financing sources of

$ 103,087 from the $ 8,090,499 we expect to realize in FY 2003- 04.

Key Estimates and Assumptions

• The Secured and unsecured tax roll will increase by 7.29 percent. However, FY

2004- 05 secured property taxes will decrease by $ 200,000 from the levels realized

as a result of:

o A loss in approximately $ 158,000 from an additional shift in property

taxes that has been proposed by the Governor; and,

o An assumption that the $ 185,000 excess ERAF reimbursement that the

Town realized in FY 2003- 04 as a result of an audit by San Mateo County

was one- time in nature and will therefore not reoccur in FY 2004- 05.

• $ 208,021 in fund balance will be carried over from FY 2003- 04.

• Business license fees will increase by $ 40,000 as a result of including landscaping

contractors within the scope of the Town’s program to collect business license

fees from construction related activities at the time of contractor application for a

building permit.

Mayor and Council

June 16, 2004

Page 2 of 5

• An operating transfer of $ 799,000 will be made from the Parcel Tax fund, an

amount equivalent to the operating transfer of FY 2003- 04.

• $ 50,000 in Police Department patrol staffing costs will be allocated to the

Building Department to defray the general fund cost of administering the Town’s

construction and noise ordinances.

• 100 percent of the salary and benefit cost of the Town Arborist will be allocated

to the Building Department to defray the cost of administering the town’s tree

preservation ordinance.

General Fund Expenditures and other financing uses

Recommended General Fund expenditures and other financing uses are recommended to

be $ 8,046,585 in FY 2004- 05. This represents an increase of $ 696,381 over the

$ 7,561,434 in projected expenditures for FY 2003- 04. Significant elements of the FY

2004- 05 general fund expenditure plan include:

• An increase of $ 368,000 or 34 percent of the City’s annual pension benefit costs

due to enhanced benefits for safety personnel and reduced returns on the Town’s

pension assets.

• An increase of $ 72,000 or 8 percent for other benefits, primarily due to increases

in the costs of employee health plan coverage.

• Funding for 20.25 of the Police Department’s authorized strength of 23 full- time

equivalent sworn law enforcement personnel, resulting in budgetary savings of

$ 320,000. ( Two full- time positions that were frozen in FY 2003- 04 will remain

frozen in FY 2004- 05. Additionally, the Police Department anticipates deploying

one officer to the County Narcotics task force in October 2004. Accordingly, the

Finance Department recommends elimination of funding for this position for only

one quarter of the fiscal year).

• An increase of $ 104,000 or 3 percent of the City’s annual payroll cost to

accommodate expected economic adjustments and employee step increases

pursuant to labor agreements that have been negotiated with the Town’s

management, miscellaneous and sworn public safety employees.

• A reduction in funding of 25 percent for the City Clerk position resulting in

savings of $ 23,000. ( During the second half of FY 2004- 05, the City Clerk

position will be filled on a half- time basis).

Mayor and Council

June 16, 2004

Page 3 of 5

• Replacement of a park maintenance worker with a contract landscaping services,

resulting in savings of $ 40,000 annually in employee salaries and benefits.

• Elimination of $ 1,700 in monthly lease purchase payments for the temporary

facilities used as office space by the Building and Public Works Department.

• Restoration of funding for vehicle depreciation at a cost of $ 66,000 in the Police

Department.

• An appropriation in the amount of $ 6,500 to defray to the costs of holding a

parcel tax special election in November 2004;

• An increase of $ 8,000 in appropriations for Police Department contract services to

offset anticipated increases in charges for the use of the San Mateo County Crime

Lab.

• Savings of $ 20,000 resulting from wage and benefit concessions negotiated with

miscellaneous employees during FY 2004- 05, the second year of the two- year

memorandum of understanding approved by Council in FY 2003- 04.

Special Revenue and Capital Improvement Program Funds

FY 2004- 05 will be the fourth and final year of Atherton’s FY 2001- 05, $ 11 million

capital improvement program approved by Council in December of 2001. Total

appropriations for the Capital Improvement Program in FY 2004- 05 are recommended to

be $ 4,220,126. Significant elements of the Capital Improvement Program include:

• $ 2.6 million in expenditures for street reconstruction, resurfacing and patching;

• $ 600,000 in repairs to the Town’s drainage systems;

• $ 310,000 in capital improvement program management and allocated

administrative costs; and,

• Reimbursement to the General Fund in the amount of $ 352,161 for street

operations and maintenance.

Internal Service Funds

As is consistent with the past two years, the Town will maintain three internal services

funds:

• Administrative Services;

Mayor and Council

June 16, 2004

Page 4 of 5

• Information Technology; and,

• Equipment replacement.

The total recommended appropriations for the Town’s internal services funds will

amount to $ 490,787 an increase of 11 percent from FY 2003- 04 projected expenditures.

Major elements of the expenditure plan for the Town’s internal services fund include:

• The acquisition of two patrol sedans for the Police Department at a cost of

$ 66,000;

• The expenditure of $ 108,000 for salaries and employee benefits. ( This represents

24 percent of the Finance Department’s staffing costs which are recorded in the

Administrative Services fund for cost allocation purposes);

• The expenditure of $ 105,000 in contract services for:

o Maintenance of the local area network; and,

o Support and maintenance of the Town’s computer based general ledger,

geographic information system, computer aided dispatching systems

o Assistance in replacing or upgrading computer hardware and software as

needed.

• An appropriation of $ 118,000 for liability insurance and liability claim payouts

• An appropriation of $ 45,000 to replace servers, personal computers, printers

monitors and other equipment used to support the Town’s business activities.

Intermediate Range Financial Plan

Our recommended budget also includes an estimate of revenues and expenditures for the

years ended June 30th, 2004 through June 30th, 2009. This intermediate- range financial

plan indicates that:

• The General Fund balance for the year ended June 30th, 2004 is expected to

amount to $ 5,853,961, an increase of $ 569,328 from the fund balance at the

beginning of the year. Contributing to the projected increase in the General fund

balance are:

o The decision of the City Council at the beginning of the Fiscal Year to

appropriate $ 200,000 in parcel tax revenues as a reserve for economic

uncertainty; and,

o A favorable variance in revenues and expenses amounting to

approximately $ 208,021.

Mayor and Council

June 16, 2004

Page 5 of 5

• General Fund revenues and operating transfers for FY 2004- 05 will amount to

$ 61,020 less than recommended FY 2004- 05 appropriations. However, the

budgetary surplus of $ 208,021 will be more than sufficient to offset the projected

deficiency of revenues and other financing sources.

• At the end of FY 2004- 05, the General Fund balance will amount to $ 5,792,941,

$ 1,142,941 greater than the minimum fund balance reserve requirements currently

established by Council.

• Due to unfavorable revenue and expenditure trends, the General Fund balance for

the year ended June 30th, 2009, is projected to be $ 2,852,561 or $ 1,797,439 less

than the minimum fund balance reserves required for contingencies, compensated

absences, insurance and future building inspections.

Respectfully Submitted,

James H. Robinson

City Manager

Town of Atherton

FY 2004- 05 Recommended Budget

Table of Contents

GENERAL FUND............................................................................................................. 1

GENERAL FUND REVENUE SUMMARY.............................................................................. 2

GENERAL FUND REVENUE DETAIL .................................................................................. 5

SUMMARY OF GENERAL FUND EXPENDITURES BY DEPARTMENT .................................... 8

SUMMARY OF GENERAL FUND EXPENDITURES BY APPROPRIATION CATEGORY............ 11

GENERAL FUND INTERMEDIATE RANGE FINANCIAL PLAN............................................. 14

GENERAL FUND BALANCE............................................................................................. 16

DEPARTMENTAL BUDGET SCHEDULES........................................................................... 18

City Council .............................................................................................................. 19

City Manager ............................................................................................................ 22

City Attorney ............................................................................................................. 26

Finance Department ................................................................................................. 29

Building Department................................................................................................. 33

Police Department .................................................................................................... 37

Public Works Department......................................................................................... 43

INTERNAL SERVICE FUNDS .................................................................................... 48

SPECIAL REVENUE AND CAPITAL PROJECT FUNDS...................................... 50

AGENCY FUND............................................................................................................. 53

FINANCIAL SUMMARIES.......................................................................................... 55

REVENUE SUMMARY BY FUND ...................................................................................... 56

EXPENDITURE SUMMARY BY FUND................................................................................ 58

BUDGET SUMMARY ....................................................................................................... 60

SUPPLEMENTAL INFORMATION........................................................................... 61

LIST OF AUTHORIZED POSITIONS BY DEPARTMENT ....................................................... 62

SUMMARY OF AUTHORIZED POSITIONS BY DEPARTMENT.............................................. 63

TOWN OF ATHERTON SALARY SCHEDULE ..................................................................... 64

ATHERTON ASSESSED VALUATIONS 1991- 92 THROUGH FY 2004- 05 ........................... 65

PROPERTY TAX APPORTIONMENT SCHEDULE.................................................................. 66

PROPERTY TAX APPORTIONMENT SCHEDULE.................................................................. 66

SCHEDULE OF OPERATING TRANSFERS FY 2004- 05...................................................... 67

LEGISLATIVE ITEMS................................................................................................. 68

BUDGET RESOLUTION.................................................................................................... 69

APPROPRIATIONS LIMIT RESOLUTION............................................................................ 76

Town of Atherton FY 2004- 05 Adopted Budget Page 1

General Fund

General Fund – The General Fund is the general operating fund of the Town. It is used to

account for all financial resources except those that must be accounted for in another

fund. The major revenue sources for this fund are property taxes, sales taxes, revenues

from the other governmental agencies, fines and forfeitures and interest income.

Expenditures are made for public safety, maintenance of road, drainage systems and

parks, planning and building safety, operations of the post office and general

administration.

Town of Atherton FY 2004- 05 Adopted Budget Page 2

General Fund Revenue Summary

The following table provides a summary of revenues by revenue classification for FY

2004- 05 along with a comparison to previous years. Additionally, immediately following

this table is a pie chart that illustrates the proportion of revenues by revenue

classification.

Town of Atherton FY 2004- 05 Adopted Budget Page 3

2002- 03 2003- 04 2003- 04 2004- 05

Actual Budget Projected Estimate

Taxes:

Property $ 2,855,536 $ 3,035,934 $ 3,256,096 $ 3 ,060,517

Sales and Use 172,640 200,640 151,869 1 69,906

Other 871,809 882,115 877,962 8 93,010

Licenses & Permits 1,341,133 1,561,500 1,564,850 1 ,606,949

Fines & Forfeitures 79,178 70,000 41,500 5 0,000

Investment & Rental Income 435,338 347,300 297,673 3 54,622

Revenue from Other Agencies 188,011 139,000 149,148 1 44,500

Charges for Services 412,202 445,900 422,133 4 01,900

Other Revenues 44,406 3,000 9,300 3 ,000

Subtotal Revenues 6,400,253 6,685,388 6,770,531 6,684,404

Interfund ( Operating) Transfers

Capital Projects Cost Recovery 150,000 150,000 150,000 1 50,000

Police on the Street 40,000 - - -

Special Tax Operating Transfer 554,000 799,000 799,000 7 99,000

Gas Tax/ Road Impact Xfr 100,000 200,000 200,000 3 52,161

Total Interfund tranfers 844,000 1,149,000 1,149,000 1,301,161

Total Revenues & Other FinancingSources $ 7,244,253 $ 7,834,388 $ 7,919,531 $ 7 ,985,565

Carryover from prior- year budget 548,894 82,600 170,968 208,021

Grand Total $ 7,793,147 $ 7,916,988 $ 8,090,499 $ 8 ,193,586

Revenue Source

Town of Atherton

Summary of General Fund Revenues and Other Financing Sources

Town of Atherton FY 2004- 05 Adopted Budget Page 4

GENERAL FUND REVENUES AND OTHER FINANCING SOURCES

Interfund Transfers

16%

Other Taxes

11%

Fines & Forfeitures

1%

Other Revenues

Licenses & Permits 0%

20%

Property Tax

39%

Sales and Use

2%

Intergovernmental

2% Charges for Services

5%

Invest. & Rental

Income

4%

Town of Atherton FY 2004- 05 Adopted Budget Page 5

General Fund Revenue Detail

The table on the following two pages provides an analysis of revenues by revenue line

item for FY 2004- 05. For comparative purposes, similar budgetary and projected data is

provided for FY 2004- 05.

2003- 04 2003- 04 2004- 05

Fund Account Budget Projected Estimated

1010 Secured Property Tax $ 2,574,068 $ 2,769,117 $ 2 ,569,763

1015 Unsecured Property Tax 310,517 352,357 3 59,404

1030 Supplemental Property Tax ( SB813) 120,000 100,000 1 00,000

1035 Homeowners PTR 31,349 34,622 3 1,349

Subtotal Property Tax 3,035,934 3,256,096 3,060,517

1110 Sales & Use Tax 122,200 79,869 9 1,466

1115 Public Safety Sales Tax 78,440 72,000 7 8,440

Subtotal Sales Taxes 200,640 151,869 169,906

1210 Franchise Tax -- PG& E 135,000 135,000 1 35,000

1211 Franchise Tax -- Cal Water 54,105.08 50,000 5 1,000

1212 Franchise Tax -- BFI 81,510 75,888 9 5,510

1215 Franchise Tax -- Cable 50,000 47,788 5 0,000

1220 Property Transfer Tax 140,000 150,000 1 40,000

1230 MVLF 420,000 418,286 4 20,000

1235 Off Highway MVLF 1,500 1,000 1 ,500

Subtotal Other Taxes 882,115 877,962 893,010

1310 Business Licenses 310,000 310,000 3 50,000

1315 Home Occupations 2,000 4,900 4 ,900

1320 Building Permits 1,120,700 1,120,700 1 ,125,249

1330 Encroachment Permits 127,000 127,000 1 25,000

1345 Landscape Fees 1,800 2,250 1 ,800

Subtotal Licenses and Permits 1,561,500 1,564,850 1,606,949

1410 Vehicle Code Fines 60,000 40,000 4 0,000

1430 Other Fines 10,000 1,500 1 0,000

Subtotal Fines & Forfeitures 70,000 41,500 50,000

1515 POST Reimbursement 18,000 23,000 1 8,000

1540 Other Reimb 25,000 18,000 4 4,000

1550 Grants - 5,270 -

1551 Booking Fees Reimb - - -

1553 REACT Task Force - 2,878 -

1554 Federal SRO Grant 45,000 45,000 2 7,500

1555 Menlo HS SRO Reimb 51,000 55,000 5 5,000

1552 LLEBG- School OT - - -

Subtotal From Other Agencies 139,000 149,148 144,500

TOWN OF ATHERTON

General Fund Revenue Detail

Town of Atherton FY 2003- 04 Adopted Budget Page 6

2003- 04 2003- 04 2004- 05

Fund Account Budget Projected Estimated

TOWN OF ATHERTON

General Fund Revenue Detail

1610 Document/ Research Fee - - -

1611 Photocopy Fee 5,500 5,500 5 ,500

1612 Microfilm Fee - - -

1622 False Alarm Fee 4,000 4,000 4 ,000

1623 Vehicle Release 2,000 2,000 2 ,000

1627 Special Service Fee 1,400 1,400 1 ,400

1630 Post Office 52,000 52,000 5 2,000

1640 SMIP Fees - - -

1641 Application Fee 36,000 36,000 3 6,000

1642 Zoning & Planning Fees - - -

1643 Inspection Fee - - -

1644 Plan Check Fee 26,000 26,000 2 6,000

1645 Use & Occupancy Fee - - -

1660 Social Fees 224,000 200,000 1 80,000

1661 Meeting Fees 75,000 73,333 7 5,000

1662 Supervisory Fees 20,000 20,000 2 0,000

1663 Liability Fee - 1,900 -

1671 Park Maintenance - - -

Subtotal Service Charges 445,900 422,133 401,900

1710 Interest Income 280,000 226,000 2 80,000

1722 ATT Cell Tower Lease 31,500 33,084 3 4,738

1726 Playschool Rental 29,400 31,889 3 3,484

1730 Parking Revenues 2,400 2,400 2 ,400

1740 Equipment Rental 3,000 3,000 3 ,000

1750 Sale of Property 1,000 1,000 1 ,000

1820 Sale of Documents - - -

Subtotal Use of Money & Prop. 347,300 297,673 354,622

1830 Donations - - -

1860 Miscellaneous Income 3,000 3,000 3 ,000

Subtotal Other Revenues 3,000 9,300 3,000

- - -

Total General Fund 6,685,388 6,770,531 6 ,684,404

Town of Atherton FY 2003- 04 Adopted Budget Page 7

Town of Atherton FY 2004- 05 Adopted Budget Page 8

Summary of General Fund Expenditures by Department

The following table provides a summary of expenditures by department for fiscal years

2002- 03 through 2004- 05. Located on the following page is a chart illustrating the

relative share of general fund expenditures for each department recommended for FY

2004- 05.

Town of Atherton FY 2004- 05 Adopted Budget Page 9

2002- 03 2003- 04 2003- 04 2004- 05

Department Actual Budget Projected Proposed

11 City Council $ 20,589 $ 20,174 $ 19,074 $ 2 0,204

12 City Manager 507,012 494,421 497,633 5 09,226

16 City Attorney 184,044 195,734 137,076 1 76,228

18 Finance 353,156 430,686 423,984 4 56,797

25 Building 732,035 867,699 905,381 9 75,249

40 Police 3,457,115 3,613,067 3,571,553 4 ,002,909

50 Public Works 1,543,046 1,759,629 1,770,503 1 ,805,972

Total Operating Expenditures 6,796,997 7,381,409 7,325,204 7 ,946,585

Interfund ( Operating) Transfers:

Capital Projects Fund - - - -

Vehicle Replacement Fund - - - -

Public Facilities Fund - - - -

- - - -

Contingency 120,000 100,000 25,000 1 00,000

Total Expenditures $ 6,916,997 $ 7,481,409 $ 7,350,204 $ 8 ,046,585

Reserve for Economic Uncertainty - 200,000 200,000 -

Reserve for Building Inspection - - - -

Grand Total $ 6,916,997 $ 7,681,409 $ 7,550,204 $ 8 ,046,585

Town of Atherton

General Fund Expenditure Summary

Town of Atherton FY 2004- 05 Adopted Budget Page 10

GENERAL FUND EXPENDITURES

Finance

6%

City Attorney

2%

City Manager

6%

Building

12%

Police

51%

City Council

0%

Contingency

1%

Public Works

22%

1

1 Percentages are rounded to the nearest whole number.

Town of Atherton FY 2004- 05 Adopted Budget Page 11

Summary of General Fund Expenditures by Appropriation

Category

The following table provides a summary of general fund expenditures by expenditure

category. This table demonstrates that salaries and employee benefits consume the

largest share of general fund resources.

The number of full- time equivalent staff recommended to be funded in FY 2004- 05 is

50.75, a reduction from the 54.75 positions funded and authorized in FY 2001- 02. As a

result of the reduction in funding for four full- time equivalent staff, the Town will

generate budgetary savings of $ 367,000. However, due to increasing pension and health

insurance costs, employee salaries and benefits will a greater proportion of General

Fund financial resources in FY 2004- 05 than in the previous three fiscal years. 2

2 The table on the following page does not include the $ 100,000 in recommended appropriations for

contingencies.

Town of Atherton FY 2004- 05 Adopted Budget Page 12

Town of Atherton General Fund

Summary of General Fund Expenditures by Expenditure Category

FY 2002 through 2005

FY 2002- 03

Actual

FY 2003- 04

Budget

FY 2003- 04

Projected

FY 2004- 05

Recommended

Salaries and

Employee Benefits $ 4,815,944 $ 5,534,462 $ 5,704,110 $ 6,220,703

Contract Services 1,066,414 1,003,277 792,233 847,591

Supplies and

Materials 171,379 181,041 167,276 179,743

General Expenses 270,391 260,666 229,958 243,937

Facility & Equip 53,844 103,631 111,959 89,234

Rents & Leases 34,248 43,890 30,512 24,900

Cost Allocation 384,777 254,442 289,156 340,476

Total $ 6,796,997 $ 7,381,409 $ 7,325,204 $ 7,946,585

Town of Atherton FY 2004- 05 Adopted Budget Page 13

3

FY 2004- 05 General Fund Appropriations by Category

Contract Services

12%

Supplies and

Materials

2%

General Expenses

3%

Rents & Leases

0%

Cost Allocation

7%

Facility & Equip

1%

Salaries and

Employee

Benefits

75%

3 Percentages are rounded to the nearest whole number

Town of Atherton FY 2004- 05 Adopted Budget Page 14

General Fund Intermediate Range Financial Plan

Our recommended budget also includes an estimate of revenues and expenditures for the

years ended June 30th, 2004 through June 30th, 2009. This intermediate- range financial

plan indicates that:

• The General Fund balance for the year ended June 30th, 2004 is expected to

amount to $ 5,853,961, an increase of $ 569,328 from the fund balance at the

beginning of the year. Contributing to the projected increase in the General fund

balance are:

o The decision of the City Council at the beginning of the Fiscal Year to

appropriate $ 200,000 in parcel tax revenues as a reserve for economic

uncertainty; and,

o A favorable variance in revenues and expenses amounting to

approximately $ 208,021.

• General Fund revenues and operating transfers for FY 2004- 05 will amount to

$ 61,020 less than recommended FY 2004- 05 appropriations. However, the

budgetary surplus of $ 208,021 will be more than sufficient to offset the projected

deficiency of revenues and other financing sources.

• At the end of FY 2004- 05, the General Fund balance will amount to $ 5,792,941,

$ 1,203,961 greater than the minimum fund balance reserve requirements

currently established by Council.

• Due to unfavorable revenue and expenditure trends, the General Fund balance

for the year ended June 30th, 2009, is projected to be $ 2,852,561 or $ 1,797,439

less than the minimum fund balance reserves required for contingencies,

compensated absences, insurance and future building inspections.

Town of Atherton FY 2004- 05 Adopted Budget Page 15

Revenue Category FY 2005 FY 2006 FY 2007 FY 2008 FY 2009

Property Tax $ 3,060,517 $ 3,182,937 $ 3,310,255 $ 3,442,665 $ 3,580,372

Sales Taxes 169,906 175,004 180,254 185,661 191,231

Other Taxes 893,010 928,730 965,880 1,004,515 1,044,695

Licenses and Permits 1,606,949 1,623,019 1,639,249 1,655,641 1,672,198

Fines and Forefietures 50,000 51,000 52,020 53,060 54,122

Aid from other Agencies 144,500 124,500 124,500 124,500 124,500

Service Charges 401,900 421,995 443,095 465,249 488,512

Use of Money and Property 354,622 390,084 429,092 472,002 519,202

Other Revenues 3,000 3,000 3,000 3,000 3,000

Total Revenues $ 6,684,404 $ 6,900,269 $ 7,147,344 $ 7,406,294 $ 7,677,831

Revenue Growth - 1.3% 3.2% 3.6% 3.6% 3.7%

Expenditure Category

Contingency 100,000 100,000 100,000 100,000 100,000

Council 20,204 21,012 21,852 22,726 23,408

Manager 509,226 529,595 550,779 572,810 589,994

Attorney 176,228 185,040 194,292 204,006 210,738

Finance 456,797 475,069 494,071 513,834 529,249

Building 975,249 1,014,259 1,054,829 1,097,023 1,129,933

Police 4,002,909 4,405,025 4,581,226 4,839,475 4,984,660

Public Works 1,805,972 1,894,211 1,969,980 2,048,779 2,110,242

Total Expenditures $ 8,046,585 $ 8,624,210 $ 8,967,029 $ 9,398,653 $ 9,678,225

Expenditure Growth 9.5% 7.2% 4.0% 4.8% 3.0%

Surplus Deficit of Revenues over Expendit ( 1,362,181) ( 1,723,942) ( 1,819,685) ( 1,992,359) ( 2,000,394)

Add ( subtract) Operating Transfers In ( out)

Parcel Tax 799,000 799,000 799,000 799,000 799,000

Police on the Street -

Gas Tax/ Road Impact Fees 352,161 200,000 200,000 200,000 200,000

CIP Support 150,000 150,000 150,000 150,000 150,000

Public Facilities Fund -

Vehicle Replacement Fund -

Subtotal Operating Transfers 1,301,161 1,149,000 1,149,000 1,149,000 1,149,000

Beginning Fund Balance 5,853,961 5,792,941 5,217,999 4,547,314 3,703,955

Ending Fund Balance $ 5,792,941 $ 5,217,999 $ 4,547,314 $ 3,703,955 $ 2,852,561

Less Reserve Requirements:

Insurance 500,000 500,000 500,000 500,000 500,000

Cash Flows and Contingencies 3,200,000 3,200,000 3,200,000 3,200,000 3,200,000

Building Inspections 450,000 450,000 450,000 450,000 450,000

Compensated Absences 500,000 500,000 500,000 500,000 500,000

Equals Unreserved Fund Balance $ 1,142,941 $ 567,999 $ ( 102,686) $ ( 946,045) $ ( 1,797,439)

Increase ( Decrease) in Fund Balance $ ( 61,020) $ ( 574,942) $ ( 670,685) $ ( 843,359) $ ( 851,394)

General Fund Revenue and Expenditure Analysis

Fiscal Years 2005 through 2009

Town of Atherton FY 2004- 05 Adopted Budget Page 16

General Fund Balance

For the year ended June 30th, 2005 the General Fund Balance is estimated to be $ 5.7

million. For comparative purposes, the following table provides a summary of the year-ending

General Fund Balance for the years ended June 30th, 1995 through 2005.

Town of Atherton FY 2004- 05 Adopted Budget Page 17

Analysis of Atherton General Fund Balance Fiscal Years

1994- 95 through 2004- 05

$-

$ 1,000,000

$ 2,000,000

$ 3,000,000

$ 4,000,000

$ 5,000,000

$ 6,000,000

$ 7,000,000

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005

Year Ended June 30th

General Fund Balance

Town of Atherton FY 2004- 05 Adopted Budget Page 18

Departmental Budget Schedules

The tables on the following pages provide an itemization of requested appropriations by

department, line item and program.

Town of Atherton FY 2004- 05 Adopted Budget Page 19

City Council

Town of Atherton FY 2004- 05 Adopted Budget Page 20

Department Purpose

The City Council consists of 5 members elected at large, on a non- partisan basis, and

serves as the legislative and policy- making body of the Town. The City Council serves

without pay or benefits. The City Council appoints a professional City Manager to serve

at their pleasure. The City Council also appoints the City Attorney and all members of

City Boards and Commissions.

Department 11: City Council

Account 2003

Number Program Department

Actual Budget Projected City Council

( 121)

Total

3106 Prog./ Project Consultant $ - $ - $ - -

3111 Equipment Maint. Other - - - -

3123 Catering Services - - - -

3150 Advertising/ Publishing 197 500 500 5 00 5 00

3165 Other Contract Services - - - -

Contract Services 197 500 500 5 00 5 00

3201 Office Supplies 582 600 600 6 00 6 00

3260 Other Supplies & Matls - - - -

Supplies & Materials 582 600 600 6 00 6 00

3301 Insurance - - - -

3302 Membership/ Dues 15375 12,086 12,086 1 2,086 1 2,086

3303 Postage - - - -

3306 Travel & Meetings 1529 3,000 3,000 3 ,000 3 ,000

3343 Boards & Commissions 390 1,000 400 1 ,000 1 ,000

3350 Special Events & Awards 1252 2,000 1,500 2 ,000 2 ,000

General Expenses 18,546 18,086 16,986 1 8,086 1 8,086

3510 Building Improvements - - - - -

Facility & Equipment - - - - -

3910 Administrative Services 640 320 320 3 30 3 30

3920 Computer Services Charge 624 668 668 6 88 6 88

Cost Allocation 1,264 988 988 1 ,018 1 ,018

City Council Total $ 20,589 $ 20,174 $ 19,074 $ 2 0,204 $ 2 0,204

2003- 04 2004- 05 Recommended

Account Description

Town of Atherton FY 2004- 05 Adopted Budget Page 21

Town of Atherton FY 2004- 05 Adopted Budget Page 22

City Manager

Town of Atherton FY 2004- 05 Adopted Budget Page 23

Department Purpose

The City Manager’s Office consists of three programs: Administration, Personnel and City

Clerk. The current staffing level of three positions is proposed to be reduced to two and a half

positions for FY 2004- 05: City Manager, Assistant to the City Manager, and a half time City

Clerk.

The City Manager is responsible for management of all Town departments and services through

providing direction to and administrative oversight of Town department heads. The City

Manager is responsible for ensuring that policies, goals, and objectives set by the City Council

are carried out in the most efficient and cost- effective manner, and through the means which

provide the most benefit to the residents of the Atherton. This Program also coordinates

intergovernmental relations, information technology needs for the Town, and produces the

quarterly Town newsletter, the Athertonian. Furthermore, the office conducts a variety of surveys

and research in support of Town operations and programs, and identifies areas which would

benefit from increased efficiencies.

The Personnel Program is managed by the Assistant to the City Manager, and is composed of

human resources functions encompassing labor relations, including negotiation and

administration of Memoranda of Understanding ( MOUs) with Town employee groups,

recruitment, hiring, and background checks for Town employment ( except Police personnel),

preparation and administration of employment policies and procedures, training programs for

Town personnel, and administration of workers’ compensation and disability programs.

The City Clerk Program is responsible for documentation and management of official legislative

actions of the City Council and ensuring preservation of and pubic access to the official records

of the Town. As such, the City Clerk prepares agendas, minutes and agenda packets for City

Council meetings. The City Clerk also recruits for openings on Committees and Commissions

and maintains the Roster of Public Officials. Local elections are conducted by the City Clerk,

including the nomination process for City Council, local measures, and campaign filings. The

City Clerk is also responsible for managing the Town’s general liability program through the

Association of Bay Area Governments, and managing the Town’s website.

Department 12 : City Manager

2003 2003- 04

Account Account Description Programs

Number Actual Budget Projected Admin. ( 121)

Personnel

( 122) City Clerk ( 123) Department Total

3001 Regular Salaries $ 3 35,754 $ 333,666 $ 337,117 1 60,990 93,120 6 8,120 3 22,230

3002 Part- Time Permanent 6 77 - - - - -

3005 Temporary Help 6 ,933 2 ,026 2 ,026

3006 Overtime - - - - -

3020 Medicare Insurance 5 ,143 4,889 4,888 2 ,334 1,350 1 ,350 5 ,035

3025 FICA 4 72 - - - - -

3030 PERS Retirement 2 3,669 42,927 42,925 2 8,759 16,635 1 2,144 5 7,538

3042 Health Insurance 2 4,660 29,307 31,754 1 1,917 12,300 8 ,979 3 3,196

3044 Dental Insurance 3 ,571 3,291 3,927 1 ,505 1,505 1 ,099 4 ,109

3045 Vision Insurance 9 44 549 1,019 3 91 391 3 91 1 ,172

3050 Workers Compensation 7 91 559 560 2 67 155 1 55 5 76

3051 Life Insurance 7 91 1,137 778 3 85 196 1 96 7 78

3035 Deferred Compensation 4 ,360 4,604 4,689 4 ,830 - - 4 ,830

3052 Disability Insurance 5 ,469 6,611 5,453 1 ,665 963 7 03 3 ,330

3061 Auto Allowance 2 ,769 4,800 4,800 4 ,800 - - 4 ,800

Salaries & Benefits 416,003 432,340 437,910 217,844 126,615 95,162 439,622

3111 Equipment Maintenance - Other - -

3150 Advertising/ Publishing 1 1,746 11,100 11,100 6 ,400 1,500 1 ,700 9 ,600

3155 Tuition Reimbursement - Misc. - 1,000 1,000 1,000 1 ,000

3156 Tuition Reimbursement - Mgmt. - 2,000 2,000 2,000 2 ,000

3165 Other Contract Services 4 ,000 3,500 3,500 3 ,500 - 3 ,500

Contract Services 15,746 17,600 17,600 9,900 4,500 1,700 1 6,100

3201 Office Supplies 1 ,270 1,250 1,200 5 00 250 5 00 1 ,250

3202 Subscriptions 2 07 310 310 200 1 10 3 10

3210 Training & Safety 7 08 500 500 2 50 250 5 00

3231 Computer Supplies - 500 500 - - -

Supplies & Materials 2,185 2,560 2,510 750 700 610 2 ,060

3302 Membership/ Dues 1 0,054 8,900 8,900 2 ,200 6,500 4 50 9 ,150

3305 Communication 9 28 900 900 9 00 - 9 00

3306 Travel & Meetings 5 ,683 2,750 2,792 2 ,100 750 1 ,000 3 ,850

3307 Transportation Expenses 2 ,031 -

3340 Personnel Admin. 3 ,641 2,000 450 - 3,000 3 ,000

2004- 05 Recommended

Town of Atherton FY 2004- 05 Adopted Budget Page 24

Department 12 : City Manager

2003 2003- 04

Account Account Description Programs

Number Actual Budget Projected Admin. ( 121)

Personnel

( 122) City Clerk ( 123) Department Total

2004- 05 Recommended

3350 Special Events & Awards 5 ,512 1,600 800 - 1,500 1 ,500

3351 Election Expense 2 0 - - - 6 ,500 6 ,500

General Expenses 27,869 16,150 13,842 5,200 11,750 7,950 2 4,900

3513 Computer Equipment - - - - - - -

3514 Office Machines & Furnitures 6 57 - - - - - -

Facility & Equipment 657 - - - - - -

3910 Administrative Services 3 7,376 19,479 19,479 2 0,063 - - 2 0,063

3920 Computer Services Charge 7 ,176 6,292 6,292 6 ,481 - - 6 ,481

Cost Allocation 44,552 25,771 25,771 26,544 - - 2 6,544

City Manager Total $ 5 07,012 $ 494,421 $ 497,633 $ 2 60,238 $ 143,565 $ 1 05,422 $ 5 09,226

Town of Atherton FY 2004- 05 Adopted Budget Page 25

Town of Atherton FY 2004- 05 Adopted Budget Page 26

City Attorney

Town of Atherton FY 2004- 05 Adopted Budget Page 27

Department Purpose

The City Attorney is the Chief Legal Officer of the Town, and is responsible for

providing legal advice and representation to the City Council, Boards and Commissions

and Town staff as required or permitted by law. The City Attorney is also responsible for

assisting in the administration and enforcement of laws, regulations, and City programs.

The Town of Atherton also uses outside legal Counsel for personnel matters and special

litigation as needed.

Department 16: City Attorney

Account 2003 2003- 04 2004- 05 Recommended

Number

Program

Department

Actual Budget Projected

Legal Services

( 161) Total

3001 Regular Salaries $ - $ - $ - $ - $ -

3030 PERS Retirement - - - -

Salaries & Benefits - - - - -

3102 City Attorney Retainer 9 0,000 9 3,975 9 0,000 94,500 94,500

3103 Attorney - Other legal 2 61 1 4,000 7 ,500 14,000 14,000

3104 Labor Relations Service 4 2,152 2 0,000 1 2,000 20,000 20,000

3105 Litigation Services 1 9,217 4 0,000 2 0,000 40,000 40,000

Contract Services 1 51,630 1 86,200 1 29,500 168,500 168,500

3202 Subscriptions - - - - -

Supplies & Materials - - - - -

3302 Membership/ Dues - 5 00 5 00 500 500

3306 Travel & Meetings - 1 ,000 1 ,000 1,000 1,000

3322 Liability Claims 2 5,715 1 ,000 1 ,000 1,000 1,000

General Expenses 25,715 2,500 2,500 2,500 2,500

3910 Administrative Services 4 ,095 2 ,150 2 ,150 2,215 2,215

3920 Computer Services Charge 2 ,604 2 ,926 2 ,926 3,014 3,014

Cost Allocation 6,699 7,034 5,076 5,228 5,228

City Attorney Total $ 1 84,044 $ 1 95,734 $ 1 37,076 $ 176,228 $ 176,228

Account Description

Town of Atherton FY 2004- 05 Adopted Budget Page 28

Town of Atherton FY 2004- 05 Adopted Budget Page 29

Finance Department

Town of Atherton FY 2004- 05 Adopted Budget Page 30

Department Purpose

The Finance Department provides for the overall management, organization, planning,

and administration of financial services. In addition, the Finance Department is

responsible for the preparation of the Budget document, financial planning, fiscal

analysis, and the administration of the internal control systems.

Records of the fiscal affairs of the Town are maintained by the Finance Department in a

manner consistent with generally accepted management and accounting principles. The

Department maintains control over the City’s fixed assets, and the day- to- day tasks

associated with maintaining the Town’s investment portfolio.

Department 18: Finance Department

Account 2003

Number

Actual Budget Projected

Accounting & Finance

( 181) Post Office ( 182) Department Total

3001 Regular Salaries $ 230,572 238,707 242,052 $ 218,082 $ 3 1,231 $ 2 49,313

3005 Temporary Help 247 12,000 17,333 1 8,000 1 8,000

3006 Overtime/ Court Time 22 - - - -

3020 Medicare Insurance 3,311 3,497 3,510 3,162 4 53 3 ,615

3025 FICA 34 1,800 1,387 - 1 ,800 1 ,800

3030 PERS Retirement 16,098 30,711 30,820 38,958 5 ,579 4 4,537

3042 Health Insurance 11,240 28,544 29,214 23,234 1 0,362 3 3,596

3044 Dental Insurance 2,934 3,336 3,979 3,432 1 ,144 4 ,576

3045 Vision Insurance 442 667 760 577 2 97 8 74

3050 Workers Compensation 595 400 402 362 5 2 4 14

3051 Life Insurance 712 1,152 740 591 1 49 7 40

3052 Disability Insurance 2,840 4,729 3,915 3,527 5 05 4 ,032

Salaries & Benefits 269,047 325,543 334,112 291,926 6 9,572 3 61,498

3101 Audit & Financial 28,685 29,927 27,347 34,000 - 3 4,000

3111 Equipment Maint. Other - 3,200 2,800 2,200 - 2 ,200

3165 Other Contract Services 3,952 16,875 16,000 12,000 - 1 2,000

Contract Services 32,637 50,002 46,147 48,200 - 4 8,200

3201 Office Supplies 6,915 7,650 4,000 4,200 1 ,500 5 ,700

3202 Subscriptions 1,136 240 1,700 1,400 - 1 ,400

3210 Training & Safety 4,534 4,000 3,800 3,800 - 3 ,800

3260 Other Supplies & Matls - - - - - -

Supplies & Materials 12,585 11,890 9,500 9,400 1 ,500 1 0,900

3302 Membership/ Dues 1,086 800 980 800 - 8 00

3303 Postage - 9,500 9,200 - 9 ,800 9 ,800

3304 Utilities - 3,200 - - - -

3305 Communication 15 3,500 - - - -

3306 Travel & Meetings 1,333 - 229 800 - 8 00

General Express 2,434 17,000 10,409 1,600 9 ,800 1 1,400

3403 Rent - Tools and Equipment 378 3,593 3,400 - 4 ,800 4 ,800

3510 Building Improvements - 1,000 1,000 - - -

3514 Office Machines & Furniture 2,842 2,242 - - - -

- - -

Facility & Equipment 3,220 6,835 4,400 - 4 ,800 4 ,800

Account Description Programs

2003- 04 2004- 05 Recommended

Town of Atherton FY 2004- 05 Adopted Budget Page 31

Department 18: Finance Department

Account 2003

Number

Actual Budget Projected

Accounting & Finance

( 181) Post Office ( 182) Department Total

Account Description Programs

2003- 04 2004- 05 Recommended

3910 Administrative Services 30,672 16,675 16,675 17,175 1 7,175

3920 Computer Services Charge 2,561 2,741 2,741 2,823 2 ,823

Cost Allocation 33,233 19,416 19,416 19,998 - 1 9,998

Finance Total $ 353,156 $ 430,686 $ 423,984 $ 371,125 $ 8 5,672 $ 4 56,797

Town of Atherton FY 2004- 05 Adopted Budget Page 32

Town of Atherton FY 2004- 05 Adopted Budget Page 33

Building Department

Town of Atherton FY 2004- 05 Adopted Budget Page 34

Department Purpose

The Building Department is responsible for the inspection of all privately funded

construction within the Town. The major programs are Building Inspection and

Planning. The Building Inspection Program consists of ( 1) checking building plans for

consistency with Town ordinances and the building code, and ( 2) inspecting the

construction for compliance with those plans and acceptable construction practices. The

Planning Program primarily consists of ( 1) revising the Zoning Ordinance and General

Plan, and ( 2) processing use permits and variances related to development review. The

Building Department supports the Town Council, Planning Commission, and General

Plan Review Committee.

Department 25: Building Department

Account 2003

Number Programs Department

Actual Budget Projected

Building

Inspection

( 125)

Planning

( 126)

Total

3001 Regular Salaries $ 230,572 $ 406,311 $ 4 05,760 $ 492,933 $ - $ 4 92,933

3005 Temporary Help 247 7 1,421 -

3006 Overtime/ Court Time 22 - 4 96 - -

3008 Compensation Payout - - -

3020 Medicare Insurance 3,311 5,953 5 ,884 7,148 - 7 ,148

3025 FICA 34 - - - -

3030 PERS Retirement 16,098 52,274 5 1,665 88,058 - 8 8,058

3042 Health Insurance 11,240 44,689 4 9,135 61,088 - 6 1,088

3044 Dental Insurance 2,934 5,487 6 ,545 9,032 - 9 ,032

3045 Vision Insurance 442 915 1 ,072 1,451 - 1 ,451

3050 Workers Compensation 595 681 2 7,037 27,972 - 2 7,972

3051 Life Insurance 629 2,260 1 ,171 1,367 - 1 ,367

3052 Disability Insurance 2,840 8,050 6 ,563 7,973 - 7 ,973

3061 Auto Allowance 18,000 9 ,600 9,600 - 9 ,600

Salaries & Benefits 268,964 439,622 6 36,347 706,621 - 706,621

3108 Contract Planner 122,493 91,028 7 8,000 336 9 0,000 9 0,336

3109 Plan Reviewer 138,265 128,195 - 38,000 - 3 8,000

3111 Equipment Maint. Other - - 1 ,200 - - -

3124 Custodial Services 2,268 2,117 2 ,117 2,117 - 2 ,117

3165 Other Contract Services 82,383 79,943 5 8,275 25,000 - 2 5,000

Contract Services 345,409 301,283 1 39,592 65,453 90,000 155,453

3201 Office Supplies 9,471 11,022 5 ,852 5,000 - 5 ,000

3202 Subscriptions - - - - - -

3203 Microfilms 11,284 10,857 4 ,737 10,857 - 1 0,857

3210 Training & Safety 61 84 1 12 84 - 8 4

3230 Computer Software - - - - - -

Supplies & Materials 20,816 21,963 1 0,701 15,941 - 15,941

3302 Membership/ Dues 890 1,211 1 ,211 266 9 45 1 ,211

3304 Utilities 1,026 1,217 1 ,217 1,217 - 1 ,217

3305 Communication 2,495 2,464 2 ,200 2,464 - 2 ,464

3306 Travel & Meetings - - - - - -

3307 Transport Expenses 4,615 2,843 - - - -

Account Description

2003- 04 2004- 05 Recommended

Town of Atherton FY 2004- 05 Adopted Budget ` Page 35

Department 25: Building Department

Account 2003

Number Programs Department

Actual Budget Projected

Building

Inspection

( 125)

Planning

( 126)

Total

Account Description

2003- 04 2004- 05 Recommended

General Expenses 9,026 7,735 4 ,628 3,947 945 4,892

3401 Rent - Facilities 21,428 19,999 1 ,786 - - -

Rents & Leases 21,428 19,999 1 ,786 - - -

3503 Non- Cap Tools & Equip - - - - - -

3513 Computer Equipment 1,030 1,442 - - - -

3514 Office Machines & Furniture - - - - - -

Facility & Equipment 1,030 1,442 - - - -

3910 Administrative Services 58,380 67,137 3 3,569 33,569 - 3 3,569

3915 Code Enforcement Direct Charge - 3 7,500 50,000 - 5 0,000

3916 Town Arborist Direct Charge 3 4,678 - -

3920 Computer Services Charge 6,982 8,518 6 ,580 8,774 - 8 ,774

Cost Allocation 65,362 75,655 1 12,327 92,342 - 92,342

Building Department Total $ 732,035 $ 867,699 $ 9 05,381 $ 884,304 $ 9 0,945 $ 9 75,249

Town of Atherton FY 2004- 05 Adopted Budget ` Page 36

Town of Atherton FY 2004- 05 Adopted Budget Page 37

Police Department

Town of Atherton FY 2004- 05 Adopted Budget Page 38

Department Purpose

The Atherton Police Department provides public safety and strives to reduce crime

through prevention, detection and apprehension; provides for the safe and orderly

movement of vehicular traffic through traffic enforcement, accident prevention and

investigation; to provide public safety through regulation and control of hazardous

situations; to recover lost and stolen property; and prevent crime through programs

reflecting community needs.

The Police Department provides 24- hour a day, 365 days a year response to calls for

police service to safeguard the community from crime and instill a feeling of security

among citizens, to deter crime and apprehend offenders. Atherton residents enjoy a three

minute or less response times to emergency calls for service.

The Police Department emphasizes a strong Police/ Community partnership through

innovative volunteer programs such as The Crime Prevention Task Force, Disaster

Program, Reserve Police Officer, and the Police Explorer Scout program.

The Police Department is composed of four sections: Administration, Patrol,

Investigations, and Communications. The Chief of Police oversees the operation of the

entire department and the Operations Lieutenant provides administrative support to each

of the sections.

Program Purpose

The Administration Program is responsible for efficiently managing all Department

programs by developing policy, short and long term planning, implementing

organizational tasks, and managing the Department financial plan. The program supports

responsive, effective and efficient community- oriented police services. Direction of

Department operations will be consistent with Town Council policies and community

safety needs, especially in the areas of open communication with the public; responsive

crime suppression and prevention programs; directed traffic enforcement to promote safe

and orderly traffic flow on Town streets; and comprehensive disaster preparedness.

The Patrol Program provides seven days per week, 24 hours per day response and

police assistance on calls for service. The program provides preventive and enforcement

actions designed to increase community safety through directed patrol and crime

suppression activities.

The Investigations Program provides thorough and complete follow- up police services

for victims of criminal acts; identifies and obtains complaints against offenders;

investigates narcotics and vice activities; aids in property recovery and return to rightful

owners; provides diversion and counseling to local youth in a preventive mode.

The Records and Communications Program processes all police reports; provides

records information, fingerprinting, and other services to the public; and manages the

Town of Atherton FY 2004- 05 Adopted Budget Page 39

communications center, which is designated as a Public Safety Answering Point ( PSAP),

staffed 24 hours each day, seven days each week. The program is also responsible for

answering calls for police service, processing 9- 1- 1 emergency calls, forwarding

emergency medical and fire emergency calls to San Mateo County Communications, and

providing after- hours dispatch for Public Works calls for service.

Department 40: Police

Account 2003 2003- 04 2004- 05 Recommended

Number

Department

Actual Budget Projected Patrol ( 141) Traffic ( 144) Invest. ( 142) Dispatch ( 143) Admin ( 140) Total

3001 Regular Salaries $ 1,673,150 $ 1,620,667 $ 1,644,357 $ 1,159,248 $ 9 6,223 1 81,908 $ - $ 252,787 $ 1,690,165

3002 Part- time Permanent 28,919 30,000 28,062 - - - - 28,293 2 8,293

3003 Dispatcher Salaries 336,914 389,361 330,695 - - - $ 331,764 - 3 31,764

3004 Reserves Salaries 14,281 4,800 12,917 10,000 - - - - 1 0,000

3005 Temporary Help 56,127 - 93,177 - - - 62,667 - 6 2,667

3006 Overtime/ Court Time 89,168 112,000 94,430 100,000 - 8 ,000 - - 1 08,000

3007 Reimbursed Salaries 446 - 8,282 - - - - - -

3008 Compensation Payout 10,334 6,000 489 - - - - - -

3020 Medicare Insurance 24,608 44,122 25,502 19,854 1 ,395 - 4,811 3,665 2 9,725

3025 FICA 2,401 - 5,463 - - - 4,073 2,198 6 ,271

3030 PERS Retirement 340,733 480,695 433,850 475,817 3 4,319 6 4,879 52,631 95,795 7 23,441

3035 Deferred Compensation 7,538 - 7,598 - - - - - -

3040 Cafeteria Insurance 17,292 - 17,178 - - - - - -

3042 Health Insurance 150,402 233,251 225,000 180,286 9 ,461 1 6,883 39,948 24,217 2 70,796

3044 Dental Insurance 24,870 29,631 29,273 25,589 1 ,505 3 ,011 7,526 3,011 4 0,642

3045 Vision Insurance 3,219 5,306 3,303 4,396 2 18 3 01 954 609 6 ,478

3050 Workers Compensation 72,469 91,222 74,445 58,154 4 ,277 8 ,086 551 11,236 8 2,304

3051 Life Insurance 4,378 10,977 5,489 3,535 2 48 4 70 857 653 5 ,763

3052 Disability Insurance 18,005 35,692 18,429 11,435 8 04 7 26 4,021 2,111 1 9,097

3060 Uniforms 23,834 20,400 28,679 16,913 1 ,013 2 ,025 2,850 2,025 2 4,825

3070 Education 1,690 874 3,083 3,160 - - - - 3 ,160

Salaries & Benefits 2,900,778 3,114,998 3,089,696 2,068,386 1 49,463 2 86,289 512,654 426,599 3 ,443,390

3110 Equipment Maint. Vehicle 43,691 47,750 34,880 39,973 - - - 78 4 0,051

3111 Equipment Maint. Other 3,828 4,830 9,759 8,947 - 2 66 790 - 1 0,003

3120 Building Security - 400 - 350 - - - - 3 50

3122 Facility Repair - 4,150 - 2,000 - - - - 2 ,000

3124 Custodial Services 6,967 6,225 6,935 7,108 - - - - 7 ,108

3150 Advertising/ Publishing 248 372 - - - - - - -

3152 Employee Assistance - 304 - 304 - - - - 3 04

3153 Booking Fees 10,752 10,282 8,787 8,900 - - - - 8 ,900

3154 Citation Processing 1,861 833 1,082 1,109 - - - - 1 ,109

3165 Other Contract Services 152,564 148,096 124,550 15,375 - 1 8,331 32,172 57,785 1 23,664

Contract Services 219,911 223,242 185,991 84,065 - 1 8,597 32,962 57,864 1 93,488

3201 Office Supplies 5,304 3,515 4,184 4,044 - - 34 211 4 ,288

3202 Subscriptions 1,334 1,050 813 633 - - - 200 8 33

3210 Training & Safety 3,128 3,021 8,154 5,998 - 1 ,347 1,013 - 8 ,358

3211 Training - POST 21,861 26,866 17,534 13,326 - 2 34 3,149 1,264 1 7,972

Account Description Programs

Town of Atherton FY 2004- 05 Adopted Budget Page 40

Department 40: Police

Account 2003 2003- 04 2004- 05 Recommended

Number

Department

Actual Budget Projected Patrol ( 141) Traffic ( 144) Invest. ( 142) Dispatch ( 143) Admin ( 140) Total

Account Description Programs

3220 Crime Prevention Task Force - 300 63 150 - - - - 1 50

3221 K- 9 Expenses 7,121 6,200 6,897 3,300 - - - - 3 ,300

3230 Computer Software - 425 186 191 - 1 50 - 50 3 91

3244 Construction 11 200 - - - - - - -

3250 Vehicle Supplies 840 1,550 948 967 - 5 - 250 1 ,222

3252 Gas & Oil 20,555 14,400 21,989 22,460 1 ,500 - 78 - 2 4,038

3260 Other Supplies & Materials 13,544 10,276 13,406 12,983 - - 758 - 1 3,741

Supplies & Materials 73,698 67,803 74,172 64,051 1 ,500 1 ,735 5,032 1,974 7 4,292

3302 Membership/ Dues 1,330 1,450 1,890 - - - 315 1,622 1 ,937

3303 Postage - 625 - - - - - - -

3304 Utilities 22,414 19,000 18,540 540 - - - 18,464 1 9,004

3305 Communication 35,218 26,905 33,074 8,063 - 1 75 14,371 11,291 3 3,900

3306 Travel & Meetings 2,385 1,875 2,688 168 - 1 ,039 37 1,511 2 ,755

3307 Transport Expenses - 150 - - - - - - -

3350 Special Events & Awards 370 310 1,436 1,200 - - - 103 1 ,303

General Expenses 61,717 50,315 57,627 9,970 - 1 ,215 14,723 32,992 5 8,899

3401 Rent - Facilities - - - - - - - - -

3403 Rent - Tools & Equipment 8,491 4,641 7,295 5,500 - - - - 5 ,500

Rents & Leases 8,491 4,641 7,295 5,500 - - - - 5 ,500

3501 Non- Cap Off Mach & Furniture 79 2,250 3,455 1,474 - - - 2,066 3 ,541

3503 Non- Cap Tools & Equipment - 9,185 9,612 9,852 - - - - 9 ,852

3504 Misc. Capital Outlay 1,277 1,900 1,439 1,474 - - 1,350 - 2 ,824

3510 Building Improvements 1,648 625 3,186 3,266 - - - - 3 ,266

3511 Machinery & Equipment 24,196 21,450 27,776 17,915 - 5 03 9,213 839 2 8,470

3512 Vehicles & Accessories 2,117 725 552 443 - - - 123 5 66

3513 Computer Equipment 6,320 5,200 288 961 - - ( 666) - 2 95

3514 Office Machines & Furniture 1,528 21,019 20,753 20,120 - - - - 2 0,120

Facility & Equipment 37,165 62,354 67,059 55,505 - 5 03 9,897 3,029 6 8,934

-

3910 Administrative Services 62,600 32,624 32,624 - - - - 33,603 3 3,603

3920 Computer Services Charge 53,355 57,090 57,090 - - - - 58,803 5 8,803

3930 Equipment Replacement Charge 39,400 - - - - - - 66,000 6 6,000

Cost Allocation 155,355 89,714 89,714 - - - - 158,405 1 58,405

Town of Atherton FY 2004- 05 Adopted Budget Page 41

Department 40: Police

Account 2003 2003- 04 2004- 05 Recommended

Number

Department

Actual Budget Projected Patrol ( 141) Traffic ( 144) Invest. ( 142) Dispatch ( 143) Admin ( 140) Total

Account Description Programs

Police Total $ 3,457,115 $ 3,613,067 $ 3,571,553 $ 2,287,476 $ 1 50,963 $ 3 08,338 $ 575,269 $ 680,863 $ 4 ,002,909

Town of Atherton FY 2004- 05 Adopted Budget Page 42

Town of Atherton FY 2004- 05 Adopted Budget Page 43

Public Works Department

Town of Atherton FY 2004- 05 Adopted Budget Page 44

Department Purpose

To ensure the preservation, safety, attractiveness and efficient operation of Town

infrastructure, including:

• Streets

• Drainage systems

• Parks

• Buildings

• Traffic control devices and features

The Public Works Department is comprised of Administration, Maintenance, and Park

Program divisions, working interactively to carry out the following programs:

• Traffic, records, administration and miscellaneous, including solid waste program

• Capital Improvement Support

• Permits and Controls, including abatements

• Right- of- way trees and landscaping

• Park programs, including tennis

• Parks

• Public Buildings

• Weed, litter and brush control

• Streets

• NPDES and drainage

Department 50: Public Works

2003 2003- 04

Account Programs

Number

Actual Budget Projected

Admin,

Permits &

and CIP

Support

( 550, 551 &

552)

Park

Programs

( 558)

Park

Maintenance

( 557)

Public

Buildings

( 559)

Weeds,

Litter Trees

Streets &

Drainage

( 553,554 555

& 556)

Department

Total

3001 Regular Salaries $ 739,026 $ 869,504 $ 817,944 $ 273,175 $ 7 9,215 $ 6 8,561 $ 97,310 $ 284,240 $ 802,502

3002 Part- time Permanent 36,750 - - - -

3005 Temporary Help 42,289 12,800 82,500 4 5,000 10,880 45,000 100,880

3006 Overtime/ Court- time 9,135 7,100 7,100 2 ,200 200 3 ,700 6,100

3010 Standby Pay 12,644 14,634 14,634 8 ,030 588 4 ,295 12,913

3020 Medicare Insurance 4,454 13,278 13,278 3,961 2 ,143 9 94 1,411 4,121 12,630

3025 FICA 6,505 1,920 6,600 - - - -

3030 PERS Retirement 55,157 116,601 108,478 48,800 2 6,399 1 2,248 17,384 50,777 155,607

3042 Health Insurance 51,135 75,062 93,832 29,844 1 4,045 4 ,584 24,600 34,835 107,907

3044 Dental Insurance 10,158 14,267 14,398 4,516 3 ,011 1 ,505 3,011 6,021 18,063

3045 Vision Insurance 2,247 2,378 2,699 759 3 68 1 50 782 9 77 3,036

3050 Workers Compensation 12,313 27,892 25,858 453 3 ,890 3 ,759 5,335 16,832 30,268

3051 Life Insurance 1,200 4,927 2,544 778 3 93 1 96 1,026 7 85 3,178

3052 Disability Insurance 8,635 17,955 13,779 4,418 2 ,390 1 ,109 1,574 4,597 14,089

3060 Uniforms 5,054 4,490 - - - - - - -

3061 Auto Allowance 1,200 2,400 2,400 2,400 - - - - 2,400

Salaries & Benefits 961,152 1,221,960 1,206,046 369,105 1 87,083 93,106 164,099 456,181 1,269,573

-

3107 Contract Engineering 4,986 2,000 12,000 2,000 - 0 - 2,000

3110 Equipment Maint. Vehicle 5,640 2,600 3,735 0 - 5 00 0 1,800 2,300

3111 Equipment Maint Other 8,254 14,750 11,491 1,000 1 50 4 ,000 4400 2 ,600 12,150

3122 Facility Repair 11,082 5,400 5,400 0 1 ,000 2 ,000 4000 4 00 7,400

3124 Custodial Services 8,076 4,000 4,000 2,000 2 ,000 0 - 4,000

3130 Tree Maintenance 40,860 50,000 43,125 0 - 1 0,000 0 4 0,000 50,000

3131 Grounds Maintenance 8,877 9,500 10,712 0 - 1 2,000 0 - 12,000

3132 Right of Way Maintenance 13,561 1,975 0 - 0 - -

3134 Contract Landscape Maint. 28,124 35,000 78,438 0 - 1 4,000 0 3 7,000 51,000

3136 Traffic Maintenance 15,476 15,000 15,000 0 - 0 1 5,000 15,000

3150 Advertising & Publishing 17,891 19,200 19,254 2,500 1 6,500 0 - 19,000

Account Description

2004- 05 Recommended

Town of Atherton FY 2004- 05 Adopted Budget Page 45

Department 50: Public Works

2003 2003- 04

Account Programs

Number

Actual Budget Projected

Admin,

Permits &

and CIP

Support

( 550, 551 &

552)

Park

Programs

( 558)

Park

Maintenance

( 557)

Public

Buildings

( 559)

Weeds,

Litter Trees

Streets &

Drainage

( 553,554 555

& 556)

Department

Total

Account Description

2004- 05 Recommended

3151 Instruction & Training - 1,500 1,500 500 5 00 0 5 00 1,500

3161 Inspection & Testing 12,000 - 5 00 0 500 13,000

3165 Other Contract Services 138,057 65,500 66,273 10,000 1 ,000 2 ,000 6000 5 7,000 76,000

Contract Services 300,884 224,450 272,903 30,000 2 1,150 45,000 14,400 154,800 265,350

3201 Office Supplies 3,971 4,650 5,017 4,000 4 00 3 00 0 350 5,050

3210 Training & Safety 5,216 4,250 4,250 300 3 00 6 00 0 - 1,200

3230 Computer Software 3,258 3,600 4,027 3,000 0 0 - 3,000

3231 Computer Supplies 1,113 1,500 1,784 1,500 5 0 2 50 0 300 2,100

3240 Building Supplies 8,174 9,150 9,874 500 5 ,000 2 ,500 2200 3 00 10,500

3242 Landscaping Supplies 4,320 6,700 4,658 0 1 ,200 5 ,000 0 5 00 6,700

3244 Construction Materials 25,795 35,000 27,997 0 3 ,500 1 0,000 3000 1 8,000 34,500

3251 Minor Tools & Equip 2,214 4,625 4,625 500 2 00 7 00 100 3,500 5,000

3252 Gas & Oil 6,423 5,500 6,311 400 - 500 6 ,000 6,900

3260 Other Supplies & Materials 1,029 1,250 1,250 0 1 ,000 0 - 1,000

Supplies & Materials 61,513 76,225 69,793 10,200 1 1,650 19,350 5,800 28,950 75,950

3302 Membership/ Dues 800 20,150 20,334 4,000 - 2 00 0 325 4,525

3303 Postage 11 - - 200 5 00 0 - 700

3304 Utilities 107,595 112,175 86,729 1,500 1 3,000 6 ,000 6000 7 4,200 100,700

3305 Communication 15,136 12,380 12,678 2,500 7 ,500 9 60 0 2,000 12,960

3306 Travel & Meetings 342 3,400 3,450 1,300 - 2 00 0 2,100 3,600

3307 Transport Expenses 1,200 775 775 500 5 0 5 0 0 175 775

General Expenses 125,084 148,880 123,966 10,000 2 1,050 7,410 6,000 78,800 123,260

3403 Rent - Tools & Equipment 4,329 19,250 21,431 0 2 ,000 4 00 0 17,000 19,400

Rents & Leases 4,329 19,250 21,431 - 2 ,000 400 - 17,000 19,400

Town of Atherton FY 2004- 05 Adopted Budget Page 46

Department 50: Public Works

2003 2003- 04

Account Programs

Number

Actual Budget Projected

Admin,

Permits &

and CIP

Support

( 550, 551 &

552)

Park

Programs

( 558)

Park

Maintenance

( 557)

Public

Buildings

( 559)

Weeds,

Litter Trees

Streets &

Drainage

( 553,554 555

& 556)

Department

Total

Account Description

2004- 05 Recommended

3510 Building Improvements 2,721 19,000 19,000 0 5 ,000 3000 - 8,000

3511 Machinery & Equipment 2,334 10,000 10,000 0 2 ,500 4 ,000 0 5 00 7,000

3513 Computer Equipment 454 - 500 0 - 5 00 0 - 500

3514 Office Machines & Furniture 6,263 4,000 11,000 0 - 0 - -

Facility & Equipment 11,772 33,000 40,500 - 7 ,500 4,500 3,000 500 15,500

3910 Administrative services 31,846 18,311 18,311 18,861 - - 18,861

3920 Computer charges 13,446 17,552 17,552 18,079 - - 18,079

3930 Equipment Replacement Ch 33,020 - - - - - -

Cost Allocation 78,312 35,864 35,864 36,940 - - - - 36,940

Public Works Total $ 1,543,046 $ 1,759,629 $ 1,770,503 $ 456,244 $ 2 50,433 $ 1 69,766 $ 193,299 $ 736,231 $ 1,805,972

Town of Atherton FY 2004- 05 Adopted Budget Page 47

Town of Atherton FY 2004- 05 Adopted Budget Page 48

Internal Service Funds

Internal Service Funds – Used to account for the financing of services provided by one

department to other departments on a cost reimbursement basis. As is consistent with FY

2003- 04, the Town will maintain three internal service funds in FY 2004- 05:

administrative services, fleet management and information technology. ( The workers’

compensation internal service fund was eliminated in FY 2003- 04.)

Internal Service Funds

Account

Number Account Description

Admin

Services

( 612)

Fleet

Mgmt.

( 610)

Computer

Services

( 611)

ISF Total

Admin

Services

( 612)

Fleet

Mgmt.

( 610)

Computer

Services

( 611)

ISF Total

Admin

Services

( 612)

Fleet

Mgmt.

( 610)

Computer

Services

( 611)

ISF Total

3001 Regular Salaries $ 76,167 $ - $ - $ 76,167 $ 76,437 $ - $ - $ 76,437 $ 78,731 $ - $ - $ 78,731

3020 Medicare Insurance 1,104 - - 1,104 1,108 - - 1,108 1,142 - - 1,142

3030 PERS Retirement 9,698 - - 9,698 9,733 - - 9,733 14,064 - - 14,064

3042 Health Insurance 9,013 - - 9,013 9,225 - - 9,225 10,609 - - 10,609

3044 Dental Insurance 1,054 - - 1,054 1,257 - - 1,257 1,445 - - 1,445

3045 Vision Insurance 210 - - 210 240 - - 240 276 - - 276

3050 Workers Compensation 126 - - 126 127 - - 127 131 - - 131

3051 Life Insurance 364 - - 364 234 - - 234 234 - - 234

3052 Disability Insurance 1,494 - - 1,494 1,236 - - 1,236 1,273 - - 1,273

Salaries & Benefits 99,230 - - 99,230 99,597 - - 99,597 107,905 - - 107,905

3110 Equipment Maint. Other 14,000 - 30,000 44,000 12,000 - 25,000 37,000 12,240 14,684 24,000 50,924

3124 Custodial Services 5,000 - 5,000 4,200 - - 4,200 4,284 - - 4,284

3152 Employee Assistance 3,000 - 3,000 3,000 - - 3,000 3,060 - - 3,060

3165 Other Contract Services 6,000 - 44,000 50,000 2,800 - 42,000 44,800 2,856 - 52,800 55,656

Contract Services 28,000 - 74,000 102,000 22,000 - 67,000 89,000 22,440 14,684 76,800 113,924

-

3201 Office Supplies 4,500 4,500 1,200 10,200 8,000 - 8,000 8,160 - - 8,160

3231 Computer Supplies 2,500 2,500 4,800 9,800 - 2,500 2,500 - - 325 325

Supplies & Materials 7,000 7,000 6,000 20,000 8,000 - 2,500 10,500 8,160 - 325 8,485

3303 Postage - - - - 1,400 - - 1,400 - - - -

3304 Utilities 18,000 - - 18,000 8,000 - - 8,000 8,160 - - 8,160

3305 Communication 17,000 - - 17,000 4,000 - - 4,000 4,080 - - 4,080

3321 Liability Insurance 100,000 - - 100,000 97,000 - - 97,000 106,000 - - 106,000

3322 Liability Claims 24,550 - - 24,550 6,080 - - 6,080 12,000 - - 12,000

General Expenses 159,550 - - 159,550 116,480 - - 116,480 130,240 - - 130,240

3403 Rent - Tools & Equipment 1,500 - - 1,500 200 - 200 204 - - 204

Rents & Leases 1,500 - - 1,500 200 - - 200 204 - - 204

3513 Computer Equipment 22,000 - 27,500 49,500 18,000 2,500 28,000 48,500 18,360 - 27,500 45,860

3514 Vehicles & Accessories - 10,000 - 10,000 - 76,000 - 76,000 - 84,169 - 84,169

Facility & Equip. 22,000 10,000 27,500 59,500 18,000 78,500 28,000 124,500 18,360 84,169 27,500 130,029

Fund Total $ 317,280 $ 17,000 $ 107,500 $ 441,780 $ 264,277 $ 78,500 $ 97,500 $ 440,277 $ 287,309 $ 98,853 $ 104,625 $ 490,787

Fund

2003- 04 Budget 2003- 04 Estimate 2004- 05 Recommended

Town of Atherton FY 2004- 05 Adopted Budget Page 49

Town of Atherton FY 2004- 05 Adopted Budget Page 50

Special Revenue and Capital

Project Funds

Special Revenue Funds – Used to account for the proceeds of specific revenue sources

( other than major capital projects) that are legally restricted to expenditures for specific

purposes.

Capital Project Funds – Used to account for financial resources to be used for the

acquisition or construction of major capital facilities.

Special Revenue Funds

Account Line Item Description

Number Tennis Library Law Tennis Library Law Tennis Library Law

Enforcement Total Enforcement Total Enforcement Total

3001 Regular Salaries $ - $ - $ 100,000 $ 100,000 $ 46 $ - $ 100,000 $ 100,046 $ - $ - $ 1 00,000 $ 100,000

3005 Temporary Help $ - $ - - $ 5,009 $ 220 $ - 5,229

3006 Overtime - - - - - - - - - - - -

3020 Medicare Insurance - - - - 73 3 - 76 - - - -

3025 Fica - - - - 313 14 - 327 - - - -

3050 Workers Compensation - - - - 278 15 - 293 - - - -

Salaries & Benefits - - 100,000 100,000 5,719 252 100,000 105,971 - 100,000 100,000

3111 Equipment Maint. Other - - - - - - - - - -

3122 Facility Repair - - - - 138 844 - - - 7,500 - 7,500

3124 Custodial Services - - - - - 3,690 - 3,690 - 4,920 - 4,920

3152 Employee Assistance - - - - - - - - - - -

3165 Other Contract Services - 12,000 - 12,000 2,672 22,709 - 25,381 - 1,000 - 1,000

Contract Services - 12,000 - 12,000 2,810 27,243 - 29,071 13,420 - 13,420

3201 Office Supplies - - - - - - - - - - - -

3240 Building Supplies - 1,750 - 1,750 147 - - 1,750 - 1,750 - 1,750

3513 Computer Equipment - - - - - - - - - 15,300 - 15,300

3244 Construction Materials - 200 - 200 - 313 - 313 - 200 - 200

3260 Other Supplies and Materials - 250 - 250 - - - 250 - - - -

Supplies & Material - 2,200 - 2,200 147 313 - 2,313 17,250 - 17,250

3303 Postage - - - - 784 - - 784 - - - -

3304 Utilities - 7,200 - 7,200 - 4,242 - 4,242 - 7,200 - 7,200

3305 Communication - - - - - - - - - - - -

3320 Property Taxes - - - - - - - - - - - -

3321 Liability Insurance - - - - - - - - - - - -

3322 Liability Claims - - - - - - - - - - - -

General Expenses - 7,200 - 7,200 784 4,242 - 5,026 7,200 - 7,200

3403 Rent - Tools & Equipment - - - - - 4,844 - - - - - -

Rents & Leases - - - - - 4,844 - - - - -

3513 Office Machines and Furniture - - - - - - - - - 12,000 - 12,000

3514 Vehicles & Accessories - - - - - - - - - - - -

Facility & Equipment - - - - - - - - 12,000 - 12,000

Total $ - $ 21,400 $ 100,000 $ 121,400 $ 9,460 $ 36,894 $ 100,000 $ 142,381 $ - $ 49,870 $ 100,000 $ 149,870

2003- 04 Budget 2004- 05 Recommended

Fund

2003- 04 Estimated

Fund

Town of Atherton FY 2004- 05 Adopted Budget Page 51

YEAR 4 OF RECOMMENDED 4- YEAR CIP ( FY 2004/ 2005)

FUND SOURCE

Fund Number 105 201 202 203 210 211 401 402 403 404 405 406

Fund Name Tennis Parcel Tax Measure A Gas Tax Rd Impact Park Grants Cap Imp Drainage Chan Dist

Playground

Contributns Grants Facil Const

Year's Beginning Balance 2,503,253 28,306 1,532,910 32,620 0 0 7,399 367,902 56,786 434,667 32,006 10,657 0

Year's New Income 2,062,072 7,010 1,059,000 178,500 146,827 400,000 220,000 0 0 48,530 2,205 0 0

TOTAL FUNDS AVAILABLE 4,565,325 35,316 2,591,910 211,120 146,827 400,000 227,399 367,902 56,786 483,197 34,211 10,657 0

PROJECTS PROJ COST

239 2002- 2005 Patch, Seal & Overlay 389,471 304,632 47,000 37,839

Selby, n/ s Selby to El Camino Real 1,100,000 807,098 292,902

2005 Street Reconstruction, Phase 2 1,272,000 1,130,380 141,620 0

978 Upper Atherton Channel Repairs 390,600 390,600

980 Barry Box Culvert Replacement 210,000 210,000

0 NPDES Charges ( C/ CAG & SWRCB) 21,394 21,394

Congestion Relief ( C/ CAG) 19,500 19,500

0 Unspecified Atherton Chan. WS Project 0 0

Park Corporation Yard Remodel 50,000 50,000

Park Irrigation Upgrades 15,000 15,000

Pavilion Interim Upgrades 15,000 15,000

Town Hall Facility Planning 45,000 45,000

160 Watkins Repairs/ Renovations 30,000 30,000

Gas Tax Reimbursement 352,161 100,000 252,161

Program 551 ( CIP Support) Reimbursement 150,000 68,200 24,000 0 52,800 0 0 5,000 0 0 0

General Admin Services Reimbursement 160,000 71,600 26,000 0 57,200 0 0 5,200 0 0 0

TOTAL FUNDING USE 4,220,126 0 2,591,910 211,120 147,000 400,000 80,000 367,902 21,394 400,800 0 0 0

FY 2004- 05 Adopted Budget Page 52

Town of Atherton FY 2004- 05 Adopted Budget Page 53

Agency Fund

Agency Fund – Used to account for assets held by the Town as an agent for individuals,

private organizations, other governments and/ or other funds.

2002- 03 2004- 05

Actual Budget Projected Recommended

Revenues:

1660 Programs/ Fees 3 1,676 7 2,000 3 2,000 3 3,600

1830 Donations 2 4,754 2 ,000 1 1,000 1 1,550

Total Revenues 5 9,430 7 4,000 4 3,000 4 5,150

Expenditures:

3165 Programs 2 3,813 4 0,000 3 1,000 3 2,550

3150 Advertising / Publishing 5 ,507 1 5,000 5 ,036 5 ,288

3201 Supplies and Services 2 3,717 5 00 2 ,349 2 ,466

3124 Custodial Services - - 3 65 3 83

3303 Postage 7 18 5 ,000 1 ,837 1 ,929

3305 Communication 2 21 6 20 2 96 3 11

3401 Rentals 1 ,000 3 43 3 60

3510 Building Improvement - - - -

Total Expenditures 5 3,976 6 2,120 4 1,226 4 3,287

Town of Atherton

Atherton Arts Committee ( Fund 715)

Fiscal Year 2004- 05

Description

2003- 04

Town of Atherton FY 2004- 05 Adopted Budget Page 54

Town of Atherton FY 2004- 05 Adopted Budget Page 55

Financial Summaries

The charts on the following pages provide a summary of revenues, expenses and ending

fund balance for the year ended June 30th, 2004 according to fund category. For

comparative analysis purposes, revenue, expenditure is also presented for each of the

past three years.

Town of Atherton FY 2004- 05 Adopted Budget Page 56

Revenue Summary by Fund

2001- 02 2002- 03 2003- 04 2003- 04 2004- 05

Fund Description Actual Actual Budget Projected Estimated

101 General Fund $ 7,082,773 $ 7,244,253 7 ,834,388 $ 7 ,919,531 $ 7 ,985,565

Special Revenue Funds:

105 Tennis 11,700 9,165 9 ,000 7 ,010 7 ,010

201 Parcel Tax 1,527,737 1,576,262 1 ,770,000 1 ,858,000 1 ,858,000

202 Transportation 222,120 207,908 1 77,740 1 70,000 1 78,500

203 Street Improvement ( Gas Tax) 158,582 160,501 1 49,309 1 40,000 1 47,000

208 Police on the Street 24,199 21 - - -

209 Law Enforcement 103,466 100,998 1 00,000 1 00,416 1 00,000

210 Road Construction Impact Fees 521,234 395,234 3 40,000 4 00,000 4 00,000

211 State Park Grants Fund - 8 9,259 1 09,475 2 20,000

213 Library Special Revenue 400,000 362,573 2 0,000 3 58,000 2 00,000

2,969,038 2,812,662 2 ,655,308 3 ,142,901 3 ,110,510

Capital Project Funds:

401 Capital Improvement 14,140 84,722 1 0,000 - -

402 Storm Drainage 9,349 2 1 0,000 - -

403 Channel Drainage District 58,326 51,578 5 2,280 4 6,000 4 8,530

404 Park Playground Improvement 39,796 2,205 - 2 ,205 2 ,205

405 Middlefield Road Grants 154,000 1,195,734 1 ,200,000 1 0,830 -

406 Facilities Construction 227,477 4 2 2,000 - -

503,088 1,334,245 1 ,294,280 5 9,035 5 0,735

Internal Service Funds:

610 Vehicle Replacement 248,419 - - - 6 6,000

611 Information Technology 79,030 30,782 9 6,043 9 6,043 9 8,661

612 Administrative Services 208,734 64,011 2 83,128 2 83,128 2 85,815

614 Workers Comp. Insurance 97,085 5,436 - - -

633,268 100,229 3 79,170 3 79,170 4 50,476

Trust and Agency Funds:

715 Evans Creative Design 27,170 1 16,900 1 16,900 4 5,150

731 MA Little League 1 ,571 1 ,571 -

740 Tree Committee - 5 ,200 -

1 18,471 1 23,671 4 5,150

Total Revenues 11,188,167 11,491,389 $ 1 2,281,618 $ 1 1,624,309 $ 1 1,642,436

Carryover from Prior Year - 548,894 8 2,600 1 70,968 2 08,021

Grand Total 11,188,167 12,040,283 1 2,364,218 1 1,795,277 1 1,850,457

Town of Atherton FY 2004- 05 Adopted Budget Page 57

REVENUES BY FUND

Special Revenue Funds

27%

Capital Project Funds

0%

Internal Service Funds

4% Trust and Agency Funds

0%

General Fund

69%

Town of Atherton FY 2004- 05 Adopted Budget Page 58

Expenditure Summary by Fund

2001- 02 2002- 03 2003- 04 2003- 04 2004- 05

Department Actual Actual Budget Projected Proposed

101 General Fund $ 6,629,551 $ 7 ,153,807 $ 7 ,481,409 $ 7,325,204 $ 8 ,046,585

Special Revenue Funds:

105 Tennis 9,270 2 0,548 2 2,936 9,460 -

201 Parcel Tax 679,917 1 ,528,639 1 ,985,917 1,172,910 2 ,591,910

202 Transportation 430,897 2 19,959 1 77,740 164,159 2 11,120

203 Street Improvement ( Gas Tax) 330,110 1 19,593 1 80,080 225,697 1 47,000

208 Police on the Street - 4 0,000 - - -

209 Law Enforcement 210,847 8 7,029 1 00,000 100,000 1 00,000

210 Road Impact Fees 252,845 3 91,305 5 88,682 1,046,417 4 00,000

211 State Park Grants - 5 ,363 8 1,660 102,076 8 0,000

213 Library Special Revenue - 3 8,741 1 5,720 36,894 4 9,870

Total 1,913,886 2 ,451,177 3 ,152,735 2,857,613 3 ,579,900

Capital Project Funds:

401 Capital Improvement - 1 73,372 2 84,451 78,900 3 67,902

402 Storm Drainage 72,849 8 ,563 2 5,713 - 2 1,394

403 Channel Drainage District 32 9 1,213 4 11,554 56,842 4 00,800

404 Park Playground Fund 287,153 3 1,664 - 28,616 -

405 Grants 154,173 1 ,195,561 - - -

406 Facilities Construction - 1 72,827 2 87,267 447,477 -

Total 514,207 1 ,673,200 1 ,008,985 611,835 7 90,096

Internal Service Funds:

610 Vehicle Replacement 94,843 9 4,843 1 0,000 78,500 9 8,853

611 Information Technology 68,052 6 8,052 1 07,500 97,500 1 04,625

612 Administrative Services 210,467 2 10,467 3 28,151 264,277 2 87,309

614 Workers Compensation Insurance 172,641 1 72,641 - - -

Total 546,003 5 46,003 4 45,651 440,277 4 90,787

Trust and Agency Funds:

715 Evans Creative Design 112,948 1 12,948 6 2,120 41,226 4 3,287

731 MA Little League - - - - -

740 Tree Committee 1,137 1 ,137 - - -

Total 114,085 1 14,085 6 2,120 41,226 4 3,287

Grand Total $ 9,717,732 $ 1 1,938,272 $ 1 2,150,900 $ 11,276,155 $ 1 2,950,655

Town of Atherton FY 2004- 05 Adopted Budget Page 59

EXPENDITURES BY FUND

Special Revenue

Funds

28%

Internal Service

Funds

Capital Project 4%

Funds

6%

General Fund

62%

Town of Atherton FY 2004- 05 Adopted Budget Page 60

Budget Summary 4

Beginning Ending

Fund Balance Revenues Expenditures Fund Balance

July 1, 2004 & Transfers & Transfers June 30, 2005

Fund Description Projected Projected Projected Projected

101 General Fund $ 5,853,961 $ 7,985,565 $ 8,046,585 $ 5,792,941

Special Revenue Funds:

105 Tennis 19,476 7,010 - 26,486

201 Parcel Tax 1,532,910 1,059,000 2,591,910 -

202 Transportation 32,620 178,500 211,120 -

203 Street Improvement - 147,000 147,000 -

208 Police on the Street 44,434 - - 44,434

209 Law Enforcement 9,537 100,000 100,000 9,537

210 Road Impact Fees - 400,000 400,000 -

211 State Park Grants 7,399 220,000 80,000 147,399

213 Library Special Revenue 721,106 200,000 49,870 871,236

Sub Total $ 2,367,482 $ 2,311,510 $ 3,579,900 $ 1,099,092

Capital Projects Funds:

401 Capital Improvement 367,902 - 367,902 -

402 Storm Drainage 56,786 - 21,394 35,392

403 Channel Drainage District 434,667 48,530 400,800 82,397

404 Park Playground 32,006 - - 32,006

405 Middlefield Road Grant 10,654 - - 10,654

406 Facilities Construction - - - -

Sub Total $ 902,015 $ 50,735 $ 790,096 $ 160,449

-

Internal Service Fund -

610 Vehicle Replacement 279,452 66,000 98,853 246,599

611 Information Technology 53,522 98,661 104,625 47,558

612 Administrative Services 24,993 283,128 287,309 20,813

614 Workers Comp Insurance - - - -

Sub Total 357,967 450,476 490,787 314,969

-

Trust and Agency Funds -

715 Evans Creative Design 160,000 45,150 43,287 161,863

731 MA Little League - - - -

740 Tree Committee 5,949 - - 5,949

Sub Total 165,949 45,150 43,287 167,812

Grand Total $ 9,647,373 $ 10,843,436 $ 12,950,655 $ 7,535,263

4 Note: Parcel Tax revenues for FY 2004- 05 are shown net of the $ 799,000 operating transfer to the

General Fund.

Town of Atherton FY 2004- 05 Adopted Budget Page 61

Supplemental Information

Town of Atherton FY 2004- 05 Adopted Budget Page 62

List of Authorized Positions by Department5

1999- 00 2000- 01 2001- 02 2002- 03 2003- 04 2003- 04

Authorized Authorized Authorized Authorized Authorized Recommended

City Manager 1.00 1.00 1.00 1.00 1.00 1.00

City Clerk 1.00 1.00 1.00 1.00 1.00 1.00

Assistant to City Manager 1.00 1.00 1.00 1.00 1.00 1.00

Total 3.00 3.00 3.00 3.00 3.00 3.00

Finance Director 1.00 1.00 1.00 1.00 1.00 1.00

Assistant Finance Director - 1.00 1.00 1.00 1.00 1.00

Finance Assistant 1.00 1.00 1.00 1.00 1.00 1.00

Finance Asst/ Public Serv Asst 1.00 1.00 1.00 0.00 0.00 0.00

Public Services Assistant 0.50 - 0.50 1.00 1.00 1.00

Total 3.50 4.00 4.50 4.00 4.00 4.00

Building Official 1.00 1.00 1.00 1.00 1.00 1.00

Senior Bldg Inspector/ Plan Review 0.00 0.00 0.00 0.00 1.00 1.00

Bldg Inspector/ Plan Reviewer 2.00 2.00 2.00 2.00 1.00 1.00

Office Specialist 1.00 1.00 1.00 1.00 1.00 1.00

Public Services Assistant 0.80 0.80 0.50 0.00 0.00 0.00

Contract Plan Reviewer 1.00 1.00 1.00 1.00 1.00 1.00

Total 5.80 5.80 5.50 5.00 5.00 5.00

Police Chief 1.00 1.00 1.00 1.00 1.00 1.00

Captain 1.00 0.00 0.00 0.00 0.00 0.00

Lieutenant 2.00 1.00 1.00 1.00 1.00 1.00

Sergeant 5.00 5.00 5.00 5.00 5.00 5.00

Police Officer 16.00 12.00 15.00 15.00 15.00 15.00

Administrative Assistant ( P/ T) 1.00 0.50 0.50 0.50 0.50 0.50

Communications Supervisor 1.00 1.00 1.00 1.00 1.00 1.00

Community Service Officer 1.00 1.00 1.00 1.00 1.00 1.00

Dispatcher/ Records Assistant 4.00 4.00 4.00 4.00 4.00 4.00

Total 32.00 25.50 28.50 28.50 28.50 28.50

Public Works Director 1.00 1.00 1.00 1.00 1.00 1.00

Superintendent - 1.00 1.00 1.00 1.00 1.00

Asst/ Assoc Engineer 0.00 0.00 0.00 1.00 1.00 1.00

Park Program Manager 1.00 1.00 1.00 1.00 1.00 1.00

Office Specialist 1.00 1.00 1.00 1.00 1.00 1.00

PW Maintenance Supervisor 2.00 2.00 2.00 2.00 2.00 2.00

Town Arborist/ PW Technician 1.00 1.00 1.00 1.00 1.00 1.00

PW Lead Maintenance Worker 1.00 - - - - -

PW Maintenance Worker I/ II 4.00 5.00 5.00 5.00 5.00 4.00

PW & Park Temporary/ P/ T 1.25 1.25 1.25 1.25 1.25 1.25

Total 12.25 13.25 13.25 14.25 14.25 13.25

Grand Total 56.55 51.55 54.75 54.75 54.75 53.75

Public Works

City Manager

Finance

Building

Police

5 Of the 53.75 positions authorized, 50.75 full- time equivalent positions are funded.

Town of Atherton FY 2004- 05 Adopted Budget Page 63

Summary of Authorized Positions by Department

City Manager

5%

Finance

7%

Building

9%

Police

53%

Public Works

26%

Town of Atherton FY 2004- 05 Adopted Budget Page 64

Town of Atherton Salary Schedule

Salary Schedule

CLASSIFICATION TITLE STEP A STEP B STEP C STEP D

CITY MANAGER

CITY MANAGER 13,025.08

DEPARTMENT HEADS

FINANCE DIRECTOR 9,035.50 10,630.00

CHIEF OF POLICE 9,689.15 11,399.00

PUBLIC WORKS DIRECTOR/ CITY ENGINEER 9,542.95 11,227.00

BUILDING OFFICIAL/ PLNG ADMINISTRATOR 9,007.45 10,597.00

MID- MANAGEMENT/ CONFIDENTIAL

CITY CLERK 6,403.90 7,534.00

POLICE LIEUTENANT 7,695.05 9,053.00

PARK PROGRAM ADMINISTRATOR 5,447.65 6,409.00

ASSISTANT TO THE CITY MANAGER 6,403.90 7,534.00

PUBLIC WORKS SUPERINTENDENT 7,258.15 8,539.00

ASSISTANT FINANCE DIRECTOR 6,403.90 7,534.00

ASSOCIATE ENGINEER 6,120.85 7,201.00

GENERAL GOVERNMENT EMPLOYEES

ASSISTANT ENGINEER* 5,286.11 5 ,526.39 5,789.55 6,079.03

BUILDING INSPECTOR 5,377.20 5 ,621.62 5,889.32 6,183.78

PUBLIC SERVICES ASST. 3,351.90 3 ,504.26 3,671.13 3,854.69

OFFICE SPECIALIST 3,910.03 4 ,087.76 4,282.41 4,496.54

TOWN ARBORIST/ PW SPECIALIST 5,377.20 5 ,621.62 5,889.32 6,183.78

FINANCE ASSISTANT 4,632.54 4 ,843.11 5,073.73 5,327.42

PUBLIC WORKS MAINT. WORKER I 3,495.16 3 ,654.03 3,828.03 4,019.43

PUBLIC WORKS MAINT. WORKER II 3,844.27 4 ,019.01 4,210.39 4,420.91

PUBLIC WORKS SUPERVISOR 5,415.85 5 ,662.02 5,931.64 6,228.03

POLICE- CIVILIAN

COMMUNITY SERVICE OFFICER 3,766.56 3 ,937.76 4,125.28 4,331.54

DISPATCHER/ RECORDS ASSISTANT 4,454.91 4 ,657.41 4,879.19 5,123.15

POLICE TRAINEE 4,143.00

COMMUNICATIONS SUPERVISOR 6,209.10 6 ,491.34 6,800.45 7,140.47

POLICE- SWORN ( 84 HRS.)

POLICE OFFICER 5,386.76 5 ,631.61 5,899.78 6,194.77

POLICE SERGEANT 6,769.83 7 ,077.55 7,414.58 7,785.31

POLICE- SWORN ( 80 HRS.)

POLICE OFFICER 5,128.18 5 ,361.28 5,616.58 5,897.41

POLICE SERGEANT 6,446.28 6 ,739.29 7,060.21 7,413.22

Town of Atherton FY 2004- 05 Adopted Budget Page 65

Atherton Assessed Valuations 1991- 92 through FY 2004- 05

Fiscal

Year County Secured State Unsecured Total

Increase

( Decrease)

from Prior

Year

Percent Change

from Prior Year

2004- 05 $ 3 ,788,476,000 $ 1 01,000 $ 7,444,000 $ 3,796,021,000 $ 257,933,000 7.29%

2003- 04 3 ,530,000,000 8 8,000 8 ,000,000 3,538,088,000 228,798,000 6.91%

2002- 03 3,305,200,000 9 0,000 4,000,000 3,309,290,000 ( 64,193,924) - 1.90%

2001- 02 3,369,322,064 9 2,026 4,069,834 3,373,483,924 719,423,319 27.11%

2000- 01 2,651,467,634 8 4,057 2,508,914 2,654,060,605 272,506,134 11.44%

1999- 00 2,374,302,464 9 0,932 7,161,075 2,381,554,471 216,384,608 9.99%

1998- 99 2,162,570,529 1 33,092 2,466,242 2,165,169,863 193,704,519 9.83%

1997- 98 1,970,058,187 1 08,586 1,298,571 1,971,465,344 183,473,395 10.26%

1996- 97 1,786,985,409 7 7,260 929,280 1,787,991,949 100,834,178 5.98%

1995- 96 1,686,119,026 8 9,860 948,885 1,687,157,771 94,954,917 5.96%

1994- 95 1,590,872,908 7 7,860 1,252,086 1,592,202,854 96,826,359 6.48%

1993- 94 1,494,013,853 6 7,033 1,295,609 1,495,376,495 100,430,445 7.20%

1992- 93 1,393,956,839 7 2,689 916,522 1,394,946,050 112,991,759 8.81%

1991- 92 1,278,291,102 2 ,778,283 884,906 1,281,954,291

Town of Atherton FY 2004- 05 Adopted Budget Page 66

Property tax apportionment schedule

Property Tax Paid by Atherton Residents to Taxing Agencies FY 2002- 03

Education

38%

Special Districts

3%

Sequoia Hospital District

2%

Library

3%

County

20%

Town of Atherton

10%

S. M. Jr. College

8%

M. P. Fire Protection

District

16%

Education Special Districts S. M. Jr. College M. P. Fire Protection District

Sequoia Hospital District Town of Atherton Library County

Town of Atherton FY 2004- 05 Adopted Budget Page 67

Schedule of Operating Transfers FY 2004- 05

From To Amount

Fund Fund

201 - Parcel Tax 101 7 99,000

203 - Gas Tax 101 1 00,000

210 - Road Impact Fees 101 2 52,161

Total $ 1 ,151,161

Town of Atherton

FY 2004- 05

Schedule of Operating Transfers

Town of Atherton FY 2004- 05 Adopted Budget Page 68

Legislative Items

Town of Atherton FY 2004- 05 Adopted Budget Page 69

Budget Resolution

RESOLUTION NO.

A RESOLUTION OF THE CITY COUNCIL OF THE TOWN OF

ATHERTON ADOPTING THE FISCAL YEAR 2004- 2005

OPERATING AND CAPITAL BUDGET

WHEREAS, the City Council of the Town of Atherton set June 14, 2004 at the

Town of Atherton City Council Chambers, 94 Ashfield Road, Atherton, California, as the

time and place for the public hearing on the adoption of the Fiscal Year 2004- 2005

Operating and Capital Budget; and

WHEREAS, notice of said hearing was duly given by posting the time and place

of said hearing at designated places in accordance with Chapter 2.08 of the Municipal

Code of the Town of Atherton; and

WHEREAS, said Council held a public hearing on the Proposed Fiscal Year

2004- 2005 Operating and Capital Budget on June 14, 2004; and

WHEREAS, it appears to be in the best interest of the citizens of the Town of

Atherton that the Fiscal Year 2004- 2005 Operating and Capital Budget be adopted in the

format set forth in Exhibit A, attached hereto, and by reference incorporated herein; and

WHEREAS, the budget was made available for public view at the Town Hall, 91

Ashfield Road, Atherton, California, and the Town Library, 2 Dinkelspiel Station Lane,

Atherton, California.

NOW THEREFORE, BE IT RESOLVED, that the Fiscal Year 2004- 2005

Operating and Capital Budget totaling $ 12,950,655 which includes the General Fund

Operating Budget and Reserves of $ 8,046,585, Other Funds’ Operating Budgets of

$ 683,944, and the Capital Budget of $ 4,220,126 as set forth in Exhibit A, attached hereto

and by reference incorporated herein, be adopted for Fiscal Year 2004- 2005.

BE IT FURTHER RESOLVED, that the City Clerk of the Town of Atherton is

hereby directed to forward a copy of said approved and adopted budget to the County

Controller of San Mateo County for filing pursuant to Government Code Section 53901.

Town of Atherton FY 2004- 05 Adopted Budget Page 70

* * * * * * * * * * * *

I hereby certify that the foregoing resolution was duly and regularly passed and

adopted by the City Council of the Town of Atherton at a regular meeting thereof held on

the 16th day of June 2004, by the following vote:

AYES: Councilmembers: McKeithen, Conwell, Carlson, Marsala, Janz

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers:

_____________________

Kathy McKeithen, Mayor

Town of Atherton

ATTEST:

_____________________

Kathi Hamilton, City Clerk

Approved as to Form

____________________

Marc Hynes, City Attorney

Town of Atherton FY 2004- 05 Adopted Budget Page 71

EXHIBIT “ A”

THE CITY COUNCIL OF THE TOWN OF ATHERTON DOES HEREBY

RESOLVE AS FOLLOWS:

Section 1: That an Appropriation- Expenditure Budgeting System entitled Expenditure

Control Budget ( ECB) is hereby adopted. The system consists of:

• Present Personnel Policies, Procedures, and Memorandum of Understanding, including

salary schedules and benefits, except as hereinafter changed by resolution or ordinance

of the City Council.

• The Expenditure Control Budget will show overall General Fund and other funds

and/ or departments.

• This system will apply to Operating and Capital Budget Expenditures as intended for

use in Fiscal Year 2004- 2005.

• All encumbered expenditures from the Fiscal Year 2003- 2004 Adopted Budget shall be

carried forward and re- appropriated in Fiscal Year 2004- 2005. Any unencumbered

expenditures to be re- appropriated in Fiscal Year 2004- 2005 must be initiated by the

Department Heads, recommended by the Finance Director, and approved by the City

Manager.

• Capital Project Commitments: Capital projects for which funds are appropriated in the

budget year shall have those funds restricted for use for that project. Such

appropriations will continue to be valid in subsequent fiscal years until the project is

completed or the Council takes subsequent action to de- appropriate all or part of the

funds originally restricted. If a capital project requires an additional appropriation in

excess of 5% of its budget, then City Council approval shall be required.

• General Fund Balance: The General Fund will maintain a Reserved Balance of $ 3.7

million to maintain the City’s credit worthiness, and to adequately provide for economic

uncertainties, cash flow needs, contingencies, or local disasters.

• The City Manager is authorized to make any transfers of Operating Budget

appropriation balances between departments and/ or programs whenever he deems it

necessary to do so in order to carry out the service level objectives and work programs

established by the City Council. The City Council will be promptly advised of transfer

of operating budget appropriations.

• This budget system assumes existing service levels; Council approval will be required

for any significant changes involving increased or decreased service levels.

Town of Atherton FY 2004- 05 Adopted Budget Page 72

• The Department of Finance shall be responsible for constant monitoring of the budget

and shall establish and implement appropriate control mechanisms necessary for said

purpose after consultation with city staff, and approval by the City Manager.

• A monthly financial report shall be prepared by the Finance Director for each

department and/ or program and/ or capital project. Each Department Head shall be

accountable for achieving results of his/ her organization unit based upon the objectives

set for each department by the City Manager and City Council, and shall be evaluated

as to their performance in an annual performance appraisal conducted by the City

Manager each year.

• Deflator: A deflator procedure, to be administered by the City Manager, is hereby

established for reducing appropriations in the event that projected revenues are

reduced due to a reduction in the State subventions or other revenues that may

fluctuate downward due to changes in economic conditions. For the 2004- 2005 Fiscal

Year, if total revenues, as estimated by the City Manager are insufficient, the amount of

total Operating Budget appropriations shall be reduced as determined by the City

Manager, based on his assessment of total Town needs and consultation with the City

Council; no deferral of capital projects will be implemented until discussed with the

City Council and staff at a duly called public meeting.

Section 2: The FY 2004- 2005 General Fund Operating Budget Programs are hereby

adopted, establishing the following projected General Fund Revenue and

General Fund Expenditures:

Town of Atherton FY 2004- 05 Adopted Budget Page 73

FY 2004- 2005 GENERAL FUND REVENUE ESTIMATES &

EXPENDITURE BUDGET

General Fund Revenues:

Property Tax $ 3,060,517

Other Tax 1,062,916

Licenses and Permits 1,606,949

Fines and Forfeitures 50,000

From Other Agencies 144,500

Current Service Charges 401,900

Investment and Rental Income 354,622

Other Revenues 3,000

Sub- total Revenues: 6,684,404

Transfers and Carry- over:

Carry- over from 2002- 2003 Surplus 208,021

Capital Projects Direct Charge 150,000

Transfer from Parcel Tax 799,000

Transfer from Gas Tax and Road Impact 352,161

Sub- total Transfers and Carryovers: 1,509,182

Total Revenues and Transfers: $ 8,193,586

General Fund Expenditures:

City Council $ 20,204

City Manager 509,226

City Attorney 176,228

Finance Dept. 456,797

Building Dept. 975,249

Police Dept. 4,002,909

Public Works Dept. 1,805,972

Contingency 100,000

Total Expenditures: $ 8,046,585

Town of Atherton FY 2004- 05 Adopted Budget Page 74

Section 3: FY 2004- 2005 all Funds Operating and Capital Budgets are hereby

adopted, establishing the following revenue estimates and expenditure budgets:

Revenues & Other Resources:

GENERAL FUND $ 8,193,586

SPECIAL REVENUE FUNDS

Transportation Fund 178,500

Parcel Tax Fund 1,858,000

Gas Tax Fund 147,000

Road Construction Impact Fees Fund 400,000

State COPS Fund 100,000

Tennis Program Fund 7,010

State Park Grant Fund 220,000

Library Special Revenue Fund 200,000

CAPITAL PROJECT FUNDS

Capital Improvement Fund -

Storm Drainage Fund -

Channel Drainage District Fund 48,530

Middlefield Road Grants Fund -

Facilities Construction Fund -

INTERNAL SERVICES FUND

Information Technology Fund 98,661

Administrative Services Fund 285,815

Workers Comp Insurance Fund -

Vehicle Replacement Fund 66,000

TRUST & AGENCY FUND

Evans Estate Fund ( Art Committee) 45,150

Total Revenue & Other Resources: $ 11,848,252

Town of Atherton FY 2004- 05 Adopted Budget Page 75

Expenditures & Other Uses:

GENERAL FUND $ 8,046,585

SPECIAL REVENUE FUNDS

Parcel Tax Fund 2,591,910

Transportation Fund 211,120

Gas Tax Fund 147,000

Road Construction Impact Fees Fund 400,000

State COPS Grant 100,000

State Park Grant Fund 80,000

Tennis Program Fund -

Library Special Revenue 49,870

CAPITAL PROJECT FUNDS

Storm Drainage Fund 21,394

Channel Drainage District Fund 400,800

Park Playground Fund -

Facilities Construction Fund -

Capital Improvement 367,902

INTERNAL SERVICES FUND

Information Technology Fund 104,625

Administrative Services Fund 287,309

Workers Comp Insurance Fund -

Vehicle Replacement Fund 98,853

TRUST AGENCY FUND

Evans Estate Fund ( Art Committee) 43,287

Total Expenditures & Other Uses: $ 12,950,655

Town of Atherton FY 2004- 05 Adopted Budget Page 76

Appropriations Limit Resolution

RESOLUTION NO.

A RESOLUTION OF THE CITY COUNCIL OF THE TOWN OF ATHERTON

APPROVING APPROPRIATIONS LIMIT AND CALCULATIONS FOR

FISCAL YEAR 2004- 2005

WHEREAS, the Finance Director has calculated the fiscal year 2004/ 2005

appropriations limit for the Town of Atherton in accordance with applicable State law;

and

WHEREAS, the San Mateo County annual percentage change in population is

0.7% and the per capita personal income percentage change over is 3.28% ( noting that

both amounts are supplied by the Finance Department, State of California).

WHEREAS, the Finance Director has recommended approval of said limit at

$ 8,478,966 and its calculations.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the Town

of Atherton does hereby approve the appropriations limit of $ 8,478,966 and its

calculations as set forth in Attachment 1 through 3, the copies of which are attached

hereto.

* * * * * * * * * * * *

I hereby certify that the foregoing Resolution was duly and regularly passed and

adopted by the City Council of the Town of Atherton at a regular meeting thereof held on

the 16 th day of June, 2004, by the following vote:

AYES: COUNCILMEMBERS: McKeithen, Conwell, Carlson, Marsala, Janz

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

________________________

Kathy McKeithen, Mayor

ATTEST:

______________________

Kathi Hamilton, City Clerk

APPROVED AS TO FORM:

_______________________

Marc Hynes, City Attorney

Town of Atherton FY 2004- 05 Adopted Budget Page 77

ATTACHMENT I

TOWN OF ATHERTON

GANN LIMIT COMPUTATION

SUMMARY

FY 2004- 05

BUILDING/ ENG. PARKS OTHER POLICE TOTAL

A. COSTS REASONABLY BORNE 1,208,998 420,199 2,734,678 3,952,909 8,316,783

B. FEES 1,314,049 285,010 5,500 7,400 1,611,959

C. FEES OVER( UNDER) COSTS 105,051 ( 135,189) ( 2,729,178) ( 3,945,509) ( 6,704,824)

D. TRANSFER TO RESERVE 0 0 0 0 0

E. AMOUNT TO TAX PROCEEDS 105,051 0 0 0 105,051

PROCEEDS OF TAXES 3,655,228

AMOUNT TO TAX PROCEEDS 105,051

TOTAL PROCEEDS OF TAXES 3,760,279

APPROPRIATION LIMIT 8,478,966

AMOUNT OVER / ( UNDER) LIMIT ( 4,718,688)

Town of Atherton FY 2004- 05 Adopted Budget Page 78

ATTACHMENT II

2002- 2003 APPROPRIATIONS LIMIT $ 5,509,974

County Population Chang 0.70 1.0070

Per Capita Personal Inco 3.28 1.0328

Calculation Factor 1.0400

181,992

Annual Adjustment Increase

Parcel Tax Adjustment 2,787,000

Total Adjustments 2,968,992

2004- 2005 APPROPRIATIONS LIMIT $ 8,478,966

TOWN OF ATHERTON

CALCULATION OF APPROPRIATION LIMIT

2004- 05

TOWN OF ATHERTON ATTACHMENT III

CALCULATION OF PROCEEDS OF TAXES

FY 2004- 05

PROCEEDS NON- PROCEEDS USER

OF TAXES OF TAXES FEES TOTAL

10 PROPERTY TAXES

- SECURED 2,569,763 2,569,763

- UNSECURED 359,404 359,404

- SB813 SUPPLEMENTAL 100,000 100,000

- HOPTR 31,349 31,349

- OTHER 0 0

011 OTHER TAXES

- FRANCHISE - PG& E 135,000 135,000

- FRANCHISE - CAL WATER 51,000 51,000

- FRANCHISE - BFI 95,510 95,510

- FRANCHISE - CABLE TV & OTHER 50,000 50,000

- SALES & USE TAXES 91,466 91,466

- PUBLIC SAFETY SALES TAX 78,440 78,440

- REAL PROPERTY TRANSFER 140,000 140,000

0330 LICENSES AND PERMITS

- BUSINESS LICENSES 350,000 350,000

- HOME OCCUPATIONS 4,900 4,900

- BUILDING PERMITS 1,125,249 1,125,249

- ENCROACHMENT PERMITS 125,000 125,000

- OTHER LICENSES & PERMITS 1,800 1,800

0340 FINES AND FORFEITURES

- VEHICLE CODE FINES 40,000 40,000

- OTHER FINES AND FORFEITURES 10,000 10,000

Town of Atherton FY 2004- 05 Adopted Budget Page 79

0350 USE OF MONEY AND PROPERTY

- INTEREST- GENERAL FUND 280,000 280,000

- INTEREST- TRAFFIC SAFETY 0

- PARKING REVENUE 2,400 2,400

- PROPERTY RENTAL - PLAY SCHOOL 33,484 33,484

- PROPERTY RENTAL - CELLULAR ONE 34,738 34,738

- OTHER 0 0

0353 HOLBROOK- PALMER PARK

- SOCIAL FEES 180,000 180,000

- MEETING FEES 75,000 75,000

- FOOD SERVICE 0 0

- SUPERVISORY FEES 20,000 20,000

- LIABILITY INSURANCE FEE 0 0

- EQUIPMENT RENTAL 3,000 3,000

- CLASS FEES 0 0

- TENNIS CLASSES 0 0

- FOUNDATION REIMBURSEMENT 0 0 0

0360 REVENUE FROM OTHER AGENCIES

- MOTOR VEHICLE LICENSE FEE 420,000 420,000

- OFF HIGHWAY MVLF 1,500 1,500

- FEDERAL SRO GRANT 27,500

- MENLO HS SRO REIMB 55,000

0370 CURRENT SERVICES

- ELECTIONS PROCESSING FEE 0 0

- DOCUMENT/ RESEARCH FEE 0 0

- MICROFILM 0 0

- PHOTOCOPY FEE 5,500 5,500

- ALARM MONITORING FEE 0 0

- FALSE ALARM FINES 4,000 4,000

- VEHICLE RELEASE 2,000 2,000

- POLICE REPORT 0 0

- FINGERPRINTING FEE 0 0

- SPECIAL SERVICES - POLICE 1,400 1,400

- ZONING, PLANNING & SUBDIVISION FEES 26,000 26,000

- USE AND OCCUPANCY FEE 0 0

- APPLICATION FEE 36,000 36,000

- INSPECTION FEE 0 0

- ENGINEERING PLANNING FEE 0 0

- SALES OF DOCUMENTS 0 0

- SALES OF EQUIPMENT 1,000 1,000

- POST OFFICE 52,000 52,000

- OTHER SERVICES 0 0

- SMIP ( EARTHQUAKES) 0 0

- DONATIONS - SPECIAL GIFTS 0 0

- PG& E UTILITIES 0 0

Town of Atherton FY 2004- 05 Adopted Budget Page 80

0380 MISCELLANEOUS REVENUE 3,000 3,000

0390 REIMBURSEMENTS

- BOOKING FEES 0 0

- PERS EQUITY DISTRIBUTION 0

- POST 18,000 18,000

- ERAF 0 0

- OTHER 44,000 44,000

TOTAL GENERAL FUND 4,150,883 928,572 1,604,949 6,684,404

OTHER

PROPERTY TAX - SPECIAL TAX 1,858,000 1,858,000

SALES TAX - TRANSPORTATION 178,500 178,500

INTEREST - TRANSPORTATION 0 0

GAS TAX - 2105 147,000 147,000

ROAD IMPACT FEES 400,000 400,000

DRAINAGE FUNDS 48,530 48,530

MIDDLEFIELD ROAD GRANTS 0 0

STATE COPS 100,000 100,000

TENNIS 7,010 7,010

PARK IMPROVEMENTS 2,205 2,205

PARK GRANTS 220,000 220,000

CAPITAL IMPR. 0 0

TOTAL OTHER REVENUES 2,306,530 647,705 7,010 2,961,245

TOTAL REVENUES W/ O INTEREST 6,457,413 1,576,277 1,611,959 9,645,649

LESS EXCLUSIONS

0

- CAPITAL OUTLAY 2,992,710 827,416 400,000 4,220,126

- FEDERAL / STATE MANDATES 0 0 0

NET REVENUES 3,464,703 748,861 1,211,959 5,425,523

63.9% 13.8% 22.3% 100.0%

INTEREST 191,578 41,408 67,014 300,000

TOTAL REVENUES 3,656,281 790,268 1,278,973 5,725,523