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TABLE OF CONTENTS - ix - City of Campbell, California Fiscal Year 2006–2007 Operating & Capital Budget Prepared by the Finance Department Mike Wright, Interim Accounting Manager Mark Gaeta & Sophie Kao, Accountants Sherrie Doherty, Executive Assistant Ana Rios & Sandy Terpko, Accounting Clerk II Dennis Nguyen, Accounting Technician Assisted by: Debbie Cifelli, Office Assistant Todd Rhynes, System Development Specialist Under the Direction of Jesse Takahashi, Interim Finance Director ---PAGE BREAK--- TABLE OF CONTENTS - i - Budget Message Budget Message from the City Manager 1 Budget Summary 2 Operating Budget 2 Capital Budget 3 Revenues 4 General Fund 4 Sales Tax 5 Property Tax 5 Transient Occupancy Tax 6 Charges for Services 7 Lease Rental Income 8 Franchise Tax 8 Other General Fund Revenues 8 Revenue - Other Funds 9 Special Revenue Funds 9 Debt Service Funds 9 Internal Service Funds 9 Expenditures 10 Personnel Services 10 Salaries and Benefits 10 Multi-Year Comparative Analysis 11 General Fund – Revenues and Expenditures 11 Redevelopment Agency (RDA) Funds 12 Internal Service Funds 12 Special Revenue Funds 13 Gas Tax Fund 13 Lighting and Landscape District Fund 13 Environmental Services Fund 14 Economic and Fiscal Issues Facing the City 14 Fiscal 07 Major Work Plan Items 17 FY 06 Significant Accomplishments 17 Strategic Plan and Performance Reporting 17 Financial Policies 18 ---PAGE BREAK--- TABLE OF CONTENTS - ii - Budget Message - Continued Basis of 18 Level of Budgetary Control 18 Budget Development 18 Budget and Financial 19 Conclusion and 19 Exhibit 1, FY 06 Significant Accomplishments 21 Exhibit 2, Budget Correction 25 Exhibit 3, Financial Policies 28 City & Community Information General 31 City Officials 32 City Administrative 32 Community Vision 33 Community 33 Mission 33 Campbell Statement of 34 Campbell Strategic Plan Elements & Objectives 36 Council Committee 38 Commissions, Committees and Advisory Boards 39 Permanent Authorized Personnel 40 Full Time Equivalents by Department 42 Campbell's Heritage From 1846 to 43 Campbell Community Profile - Demographic Statistics (General) 45 Campbell Community Profile - Demographic Statistics (Infrastructure) 46 Campbell Community Profile - Demographic Statistics (Housing) 47 Campbell Community Profile - Demographic Statistics (Employment & Education) 48 Major Employers (Listed 49 Principal Property Taxpayers (Listed 49 Top 40 Sales Tax Producers (Listed Alphabetically) 50 ---PAGE BREAK--- TABLE OF CONTENTS - iii - Financial Summaries Total City & RDA Revenue Summary 51 Total City & RDA Revenue by Fund (Includes Capital Project Revenue & Transfers-In) 52 Total City & RDA Expenditure Summary 53 Total City & RDA Expenditures by Fund (Includes Capital Project Expenditures & 54 Total City & RDA Expenditures by Type 55 General Fund Revenue Summary and 56 General Fund Expenditure Summary and 57 General Fund Expenditures by Type 58 Schedule of Interfund Transfers (Operating & Capital) Fiscal Year 59 Major General Fund Reserves/Designations Comparative Statistics & Chart 61 City of Campbell Operating/Capital Budget – Fiscal Year 2006-2007 All Funds Estimated Revenues 62 City of Campbell Operating/Capital Budget – Fiscal Year 2006-2007 Summary of Expenditures by Government Function and Fund 68 Debt 72 Debt Service 72 General Obligation Debt 72 Certificates of 72 Certificates of Participation FY 07 to Maturity 72 Tax Allocation 73 Redevelopment Agency Tax Allocation Bonds – FY 07 to Maturity 73 Annual Debt Service Payments to Maturity 73 Special Assessment 74 Gann Appropriations 75 Sales Tax Comparison with Other 76 Property Tax Revenue Comparison with Other 77 Transient Occupancy Tax Comparison with Other 78 Franchise Fee Revenue Comparison with Other Jurisdictions 79 Building Permit Revenue Comparison with Other Jurisdictions 80 ---PAGE BREAK--- TABLE OF CONTENTS - iv - Fund Balances Fund Balance Analysis – Fiscal Year 2006-2007 81 Fund Balance Analysis – Fiscal Year 2005-2006 82 General Fund (101) Revenues – Expenditures – Fund 83 Gas Tax Fund (204) Revenues – Expenditures – Fund 85 Lighting District Fund (207) Revenues – Expenditures – Fund 86 Housing & Community Development Act Fund (208) Revenues – Expenditures – Fund 87 Environmental Services Fund (209) Revenues – Expenditures – Fund Balances......... 88 Redevelopment Agency Fund (223) Revenues – Expenditures – Fund Balances 89 1915 Act Bond Fund (360 & 367) Revenues – Expenditures – Fund Balances 90 Redevelopment Agency Fund (364) Revenues – Expenditures – Fund Balances 91 C.O.P. Debt Service Fund (366) Revenues – Expenditures – Fund 92 1997 C.O.P. Debt Service Fund (368) Revenues – Expenditures - Fund Balances...... 93 Capital Projects – RDA Fund (434) Revenues – Expenditures – Fund Balances.......... 94 Capital Projects Fund (435) Revenues – Expenditures – Fund Balances 95 Motor Vehicle Pool Fund (641) Revenues – Expenditures – Fund Balances 96 Information Technologies Fund (647) Revenues – Expenditures – Fund Balances...... 97 Workers’ Compensation Fund (690) Revenues – Expenditures – Fund Balances........ 98 City Council City 99 Campbell City Council Organization Chart 100 Summary 101 City Council Program (501) 102 City Administration City 109 City Manager’s Office Organization Chart 110 City Manager Department Summary 111 Administration Program 112 City Clerk Program 119 Human Resources Program 129 Workers’ Compensation Self-Insurance Program 139 ---PAGE BREAK--- TABLE OF CONTENTS - v - Recreation & Community Services Recreation & Community Services 145 Recreation & Community Services Organization 146 Recreation & Community Services Department 148 Administrative Services Program (524) 152 Senior Nutrition Program 158 Adult Services Program 164 Campbell Community Center Program (527) 170 Museum Services Program 179 Heritage Theatre Program 187 Building Maintenance Program (530) 196 Sports, Aquatics & Fitness Program (531) 207 Trips / Tours & Classes Program (532) 215 Finance & Non-Departmental Finance 223 Finance Department Organization 224 Finance Department 225 Accounting Services Program 226 Non-Departmental Program (540) 239 City Treasurer Program 245 Information Technology Program 251 Transfers Out – General Fund (101.980) 261 Transfers Out – Miscellaneous Funds (Misc. 980) 263 Community Development Community 265 Community Development Organization Chart 266 Community Development Department Summary 267 Administration Program 268 Current Planning Program 276 Policy Development Program 282 Housing Program (553) 288 Building Codes Regulation Program (554) 294 CDBG Program (555) 302 ---PAGE BREAK--- TABLE OF CONTENTS - vi - Legal Services Legal 309 Legal Services Organization 310 Legal Services Program 311 Legal Services Program 312 Public Safety Public Safety 321 Police Department Organization 322 Public Safety Program 323 Administration Program 324 Communications Program 330 Records Program (603) 337 Special Enforcement Program (604) 345 Field Services Program 353 Fire Protection Services Program (610) 362 Public Works Public Works 367 Public Works Department Organization 368 Public Works Department 370 Department Administration Program 372 Environmental Services Program 378 Transportation Engineering Program (720) 381 Engineering Program (730) 389 Land Development / Environmental Program (740) 397 Maintenance Administration Program (745) 404 Vehicle & Equipment Maintenance Program 410 Street Maintenance Program (760) 419 Signals & Lighting Maintenance Program (770) 428 Parks Maintenance Program 436 Redevelopment Agency Redevelopment 445 Redevelopment Agency Department Summary 447 ---PAGE BREAK--- TABLE OF CONTENTS - vii - Administration Program 448 Redevelopment Agency (Continued) Debt Service Program 457 20% Housing Program (817) 461 Debt Service Debt Service Programs (541 – 469 L.I.D. Debt Service 470 C.O.P. Debt Service 473 1997 C.O.P. Debt Service 475 Capital Improvement Plan Capital Improvement Plan Exhibits 477 Capital Improvement Plan 478 Capital Improvement Plan Overview - Year One Projects 481 Capital Improvement Plan - By Project - Category & Funding 482 Transfers-Out - Capital Projects Program (Misc. 483 Capital Projects Program 485 Budget Reference Materials Resolution Adopting the City’s Operating & Capital Budget for FY 2006-07 489 Resolution Adopting the Redevelopment Agency Operating & Capital Budget for FY 490 Budget 491 2006-2007 Budget 492 Summary of Budget Process 493 Budget 493 Budget Exhibits 494 Budget Exhibits Flow 495 Program / Department / Fund 496 List of 497 List of 498 Fund Descriptions 500 ---PAGE BREAK--- TABLE OF CONTENTS - viii - Revenues Definitions 503 Budget Reference Materials (Continued) Chart of Accounts – Revenues 505 Chart of Accounts – 511 Glossary of 519 Glossary of Budget Terms 523 Index 529