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City of Campbell, California Fiscal Year 2010 – 2011 Operating / Capital Budget & 2011 – 2015 Five Year Capital Improvement Plan Prepared by the Finance Department Jesse Takahashi, Finance Director Under the Direction of Daniel Rich, City Manager Cover Photo – City of Campbell Events ---PAGE BREAK--- TABLE OF CONTENTS Budget Message Budget Message from the City Manager i Budget Summary ii Operating Budget iii Capital Budget iv Revenues iv General Fund iv Sales Tax v Property Tax vi Transient Occupancy Tax vii Charges for Services viii Investment Income ix License & ix Lease Rental Income ix Franchise Tax ix Other General Fund Revenues x Revenue - Other Funds x Special Revenue Funds x Debt Service Funds x Internal Service Funds x Expenditures xi Employee Services xi Salaries and Benefits xi Multi-Year Comparative Analysis xii General Fund – Revenues and Expenditures xii Redevelopment Agency (RDA) Funds xiii Internal Service Funds xiii Special Revenue Funds xiii Gas Tax Fund xiii Lighting and Landscape District Fund xiv Environmental Services Fund xiv Economic and Fiscal Issues Facing the City xiv Fiscal 11 Major Work Plan Items xvii FY 10 Significant Accomplishments xvii ---PAGE BREAK--- TABLE OF CONTENTS Budget Message – Continued Strategic Plan and Performance Reporting xvii Financial Policies xvii Basis of xvii Level of Budgetary Control xviii Budget Development xviii Budget and Financial xviii Conclusion and xix Exhibit 1, FY 10 Significant Accomplishments xx Exhibit 2, Financial Policies xxiv Exhibit 3, Budget Correction xxvix City & Community Information General 1 City Officials 2 City Administrative 2 Community Vision 3 Community 3 Mission 3 Campbell Statement of 4 Campbell Strategic Plan Elements & Objectives 6 Council Committee 8 Commissions, Committees and Advisory Boards 9 Permanent Authorized Budgeted Personnel Positions 10 Frozen/Unfunded 13 Campbell's Heritage From 1846 to 14 Campbell Community Profile - Demographic Statistics (General) 16 Campbell Community Profile - Demographic Statistics (Infrastructure) 17 Campbell Community Profile - Demographic Statistics (Housing) 18 Campbell Community Profile - Demographic Statistics (Employment & Education) 19 Major Employers (Listed 20 Principal Property Taxpayers (Listed 20 Top 40 Sales Tax Producers (Listed Alphabetically) 21 ---PAGE BREAK--- TABLE OF CONTENTS Financial Summaries Total City & RDA Revenue Summary 23 Total City & RDA Revenue by Fund (Includes Capital Project Revenue & Transfers-In) 24 Total City & RDA Expenditure Summary 25 Total City & RDA Expenditures by Fund (Includes Capital Project Expenditures & 26 Total City & RDA Expenditures by Type 27 General Fund Revenue Summary and 28 General Fund Expenditure Summary and 29 General Fund Expenditures by Type 30 Schedule of Interfund Transfers (Operating & Capital) Fiscal Year 31 Major General Fund Reserves/Designations Comparative Statistics & Chart 32 City of Campbell Operating/Capital Budget – Fiscal Year 2010-2011 All Funds Estimated Revenues 34 City of Campbell Operating/Capital Budget – Fiscal Year 2010-2011 Summary of Expenditures by Government Function and Fund 40 Debt 44 Debt Service 44 General Obligation Debt 44 Certificates of 44 Certificates of Participation FY 11 to Maturity 44 Tax Allocation 45 Redevelopment Agency Tax Allocation Bonds - FY 11 to Maturity 45 Annual Debt Service Payments to Maturity 45 Special Assessment Debt - FY 11 to Maturity 46 Gann Appropriations 47 Sales Tax Comparison with Other 48 Property Tax Revenue Comparison with Other 49 Transient Occupancy Tax Comparison with Other 50 Franchise Fee Revenue Comparison with Other Jurisdictions 51 Building Permit Revenue Comparison with Other Jurisdictions 52 ---PAGE BREAK--- TABLE OF CONTENTS Fund Balances Fund Balance Analysis - Fiscal Year 2010-2011 53 Fund Balance Analysis - Fiscal Year 2009-2010 54 General Fund (101) Revenues - Expenditures - Fund Balances 55 Gas Tax Fund (202, 203, 204) Revenues - Expenditures - Fund Balances 57 Lighting District Fund (207) Revenues - Expenditures - Fund Balances 58 Housing & Community Development Act Fund (208) Revenues - Expenditures - Fund 59 Environmental Services Fund (209) Revenues - Expenditures - Fund Balances 60 Redevelopment Agency Fund (223) Revenues - Expenditures - Fund Balances.......... 61 1915 Act Bond Fund (360 & 367) Revenues - Expenditures - Fund 62 Redevelopment Agency Fund (364) Revenues - Expenditures - Fund Balances.......... 63 C.O.P. Debt Service Fund (366) Revenues - Expenditures - Fund 64 1997 C.O.P. Debt Service Fund (368) Revenues - Expenditures - Fund Balances....... 65 Capital Projects - RDA Fund (434) Revenues - Expenditures - Fund Balances............ 66 Capital Projects Fund (435) Revenues - Expenditures - Fund 67 Motor Vehicle Pool Fund (641) Revenues - Expenditures - Retained Earnings 68 Information Technologies Fund (647) Revenues - Expenditures - Retained Earnings.. 69 Workers’ Compensation Fund (690) Revenues - Expenditures - Retained Earnings.... 70 City Council City 71 Campbell City Council Organization Chart 72 Summary 73 City Council Program (501) 74 City Administration City 81 City Manager’s Office Organization Chart 82 City Manager Department Summary 83 Administration Program 85 City Clerk Program 92 Human Resources Program 99 Workers’ Compensation Self-Insurance Program 107 ---PAGE BREAK--- TABLE OF CONTENTS Recreation & Community Services Recreation & Community Services 113 Recreation & Community Services Organization 114 Recreation & Community Services Department 115 Administrative Services Program (524) 119 Senior Nutrition Program 125 Adult Services Program 131 Campbell Community Center Program (527) 137 Museum Services Program 143 Heritage Theatre Program 151 Sports, Aquatics & Fitness Program (531) 159 Trips / Tours & Classes Program (532) 165 Finance & Non-Departmental Finance 171 Finance Department Organization 172 Finance Department 173 Accounting Services Program 174 Non-Departmental Program (540) 181 City Treasurer Program 189 Information Technology Program 195 Transfers Out - General Fund (101.980) 205 Transfers Out - Miscellaneous Funds (Misc. 207 Community Development Community 209 Community Development Organization Chart 210 Community Development Department Summary 211 Administration Program 212 Current Planning Program 218 Policy Development Program 224 Housing Program (553) 230 Building Codes Regulation Program (554) 236 CDBG Program (555) 243 ---PAGE BREAK--- TABLE OF CONTENTS Legal Services Legal 249 Legal Services Organization 250 Legal Services Program 251 Legal Services Program 252 Public Safety Public Safety 259 Police Department Organization 260 Public Safety Program 261 Administration Program 262 Communications Program 268 Records Program (603) 274 Special Enforcement Program (604) 280 Field Services Program 287 Fire Protection Services Program (610) 295 Public Works Public Works 299 Public Works Department Organization 300 Public Works Department 301 Department Administration Program 303 Environmental Services Program 309 Transportation Engineering Program (720) 312 Engineering Program (730) 319 Land Development / Environmental Program (740) 325 Maintenance Administration Program (745) 332 Vehicle & Equipment Maintenance Program 338 Street Maintenance Program (760) 346 Signals & Lighting Maintenance Program (770) 353 Parks Maintenance Program 360 Building Maintenance Program (530) 368 Redevelopment Agency Redevelopment 377 ---PAGE BREAK--- TABLE OF CONTENTS Redevelopment Agency Department Summary 378 Redevelopment Agency (Continued) Administration Program 379 Debt Service Program 386 20% Housing Program (817) 392 Debt Service Debt Service Programs (541 – 399 L.I.D. Debt Service 400 C.O.P. Debt Service 403 1997 C.O.P. Debt Service 405 Capital Improvement Plan Capital Improvement Plan 407 Background 407 Summary 408 Project Funding Sources 408 Environmental 409 Assumptions 409 Project Selection Criteria 409 Capital Improvement Plan Summaries - Exhibit 411 By Responsible 411 By 412 By Funding 413 Capital Improvement Plan Five Year Cash Flow Analysis - Exhibit 415 FY 10-11 Through FY 14-15 - General Fund (101) 415 FY 10-11 Through FY 14-15 - Funds 209, 212, 216, 218 416 FY 10-11 Through FY 14-15 - Funds 202, 295 417 FY 10-11 Through FY 14-15 - Funds 434, 435, 437 418 Capital Improvement Plan Flow Chart 419 Capital Projects - Exhibit 420 Capital Improvement Plan - By Project - Category & Funding 446 Capital Projects Program 447 ---PAGE BREAK--- TABLE OF CONTENTS Transfers-Out - Capital Projects Program (Misc. 451 Budget Reference Materials Resolution Adopting the City’s Operating & Capital Budget for FY 2010-11 453 Resolution Adopting the Redevelopment Agency Operating & Capital Budget for FY 454 Resolution Adopting the Capital Improvement Plan FY 455 Budget 456 FY 2010-2011 Budget Calendar 457 Summary of Budget Process 458 Budget 458 Budget Exhibits 459 Budget Exhibits Flow 460 Program / Department / Fund 461 List of 462 List of 463 Fund Descriptions 465 Revenue 468 Chart of Accounts – Revenues 470 Chart of Accounts – 477 Glossary of 485 Glossary of Budget Terms 491 Index 497