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TABLE OF CONTENTS - ix - City of Campbell, California Fiscal Year 2007–2008 Operating & Capital Budget Prepared by the Finance Department Mike Wright, Finance Manager Mark Gaeta & Sophie Kao, Accountants Sherrie Doherty, Executive Assistant Ana Rios & Sandy Terpko, Accounting Clerk II Dennis Nguyen, Accounting Technician Assisted by: Al Bito, Assistant to the City Manager Debbie Cifelli, Office Assistant Todd Rhynes, System Development Specialist Under the Direction of Jesse Takahashi, Finance Director Cover Photo – Civic Center Drive - Memorial Day 2007 ---PAGE BREAK--- TABLE OF CONTENTS - i - Budget Message Budget Message from the City Manager i Budget Summary i Operating Budget ii Capital Budget iii Revenues iv General Fund iv Sales Tax iv Property Tax v Transient Occupancy Tax vi Charges for Services vii Lease Rental Income viii Franchise Tax viii Other General Fund Revenues viii Revenue - Other Funds viii Special Revenue Funds viii Debt Service Funds ix Internal Service Funds ix Expenditures ix Employee Services x Salaries and Benefits x Multi-Year Comparative Analysis xi General Fund – Revenues and Expenditures xii Redevelopment Agency (RDA) Funds xii Internal Service Funds xii Special Revenue Funds xiii Gas Tax Fund xiii Lighting and Landscape District Fund xiii Environmental Services Fund xiii Economic and Fiscal Issues Facing the City xiv Fiscal 08 Major Work Plan Items xvi FY 07 Significant Accomplishments xvi Strategic Plan and Performance Reporting xvi Financial Policies xvii ---PAGE BREAK--- TABLE OF CONTENTS - ii - Budget Message - Continued Basis of xvii Level of Budgetary Control xvii Budget Development xvii Budget and Financial xviii Conclusion and xviii Exhibit 1, FY 07 Significant Accomplishments xix Exhibit 2, Financial Policies xxiii 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 Personnel 10 Full Time Equivalents by Department 12 Campbell's Heritage From 1846 to 13 Campbell Community Profile - Demographic Statistics (General) 15 Campbell Community Profile - Demographic Statistics (Infrastructure) 16 Campbell Community Profile - Demographic Statistics (Housing) 17 Campbell Community Profile - Demographic Statistics (Employment & Education) 18 Major Employers (Listed 19 Principal Property Taxpayers (Listed 19 Top 40 Sales Tax Producers (Listed Alphabetically) 20 ---PAGE BREAK--- TABLE OF CONTENTS - iii - Financial Summaries Total City & RDA Revenue Summary 21 Total City & RDA Revenue by Fund (Includes Capital Project Revenue & Transfers-In) 22 Total City & RDA Expenditure Summary 23 Total City & RDA Expenditures by Fund (Includes Capital Project Expenditures & 24 Total City & RDA Expenditures by Type 25 General Fund Revenue Summary and 26 General Fund Expenditure Summary and 27 General Fund Expenditures by Type 28 Schedule of Interfund Transfers (Operating & Capital) Fiscal Year 29 Major General Fund Reserves/Designations Comparative Statistics & Chart 31 City of Campbell Operating/Capital Budget – Fiscal Year 2007-2008 All Funds Estimated Revenues 32 City of Campbell Operating/Capital Budget – Fiscal Year 2007-2008 Summary of Expenditures by Government Function and Fund 42 Debt 42 Debt Service 42 General Obligation Debt 42 Certificates of 42 Certificates of Participation FY 08 to Maturity 42 Tax Allocation 43 Redevelopment Agency Tax Allocation Bonds – FY 08 to Maturity 43 Annual Debt Service Payments to Maturity 43 Special Assessment 44 Gann Appropriations 45 Sales Tax Comparison with Other 46 Property Tax Revenue Comparison with Other 47 Transient Occupancy Tax Comparison with Other 48 Franchise Fee Revenue Comparison with Other Jurisdictions 49 Building Permit Revenue Comparison with Other Jurisdictions 50 ---PAGE BREAK--- TABLE OF CONTENTS - iv - Fund Balances Fund Balance Analysis – Fiscal Year 2007-2008 51 Fund Balance Analysis – Fiscal Year 2006-2007 52 General Fund (101) Revenues – Expenditures – Fund 53 Gas Tax Fund (204) Revenues – Expenditures – Fund 55 Lighting District Fund (207) Revenues – Expenditures – Fund 56 Housing & Community Development Act Fund (208) Revenues – Expenditures – Fund 57 Environmental Services Fund (209) Revenues – Expenditures – Fund Balances......... 58 Redevelopment Agency Fund (223) Revenues – Expenditures – Fund Balances 59 1915 Act Bond Fund (360 & 367) Revenues – Expenditures – Fund Balances 60 Redevelopment Agency Fund (364) Revenues – Expenditures – Fund Balances 61 C.O.P. Debt Service Fund (366) Revenues – Expenditures – Fund 62 1997 C.O.P. Debt Service Fund (368) Revenues – Expenditures - Fund Balances...... 63 Capital Projects – RDA Fund (434) Revenues – Expenditures – Fund Balances.......... 64 Capital Projects Fund (435) Revenues – Expenditures – Fund Balances 65 Motor Vehicle Pool Fund (641) Revenues – Expenditures – Fund Balances 66 Information Technologies Fund (647) Revenues – Expenditures – Fund Balances...... 67 Workers’ Compensation Fund (690) Revenues – Expenditures – Fund Balances........ 68 City Council City 69 Campbell City Council Organization Chart 70 Summary 71 City Council Program (501) 72 City Administration City 79 City Manager’s Office Organization Chart 80 City Manager Department Summary 81 Administration Program 82 City Clerk Program 89 Human Resources Program 97 Workers’ Compensation Self-Insurance Program 105 ---PAGE BREAK--- TABLE OF CONTENTS - vi - CDBG Program (555) 264 Legal Services Legal 271 Legal Services Organization 272 Legal Services Program 273 Legal Services Program 274 Public Safety Public Safety 283 Police Department Organization 284 Public Safety Program 285 Administration Program 286 Communications Program 293 Records Program (603) 301 Special Enforcement Program (604) 309 Field Services Program 317 Fire Protection Services Program (610) 324.1 Public Works Public Works 325 Public Works Department Organization 326 Public Works Department 328 Department Administration Program 330 Environmental Services Program 336 Transportation Engineering Program (720) 339 Engineering Program (730) 346 Land Development / Environmental Program (740) 353 Maintenance Administration Program (745) 359 Vehicle & Equipment Maintenance Program 365 Street Maintenance Program (760) 373 Signals & Lighting Maintenance Program (770) 381 Parks Maintenance Program 389 Redevelopment Agency Redevelopment 397 ---PAGE BREAK--- TABLE OF CONTENTS - v - Recreation & Community Services Recreation & Community Services 111 Recreation & Community Services Organization 112 Recreation & Community Services Department 114 Administrative Services Program (524) 118 Senior Nutrition Program 125 Adult Services Program 131 Campbell Community Center Program (527) 139 Museum Services Program 145 Heritage Theatre Program 153 Building Maintenance Program (530) 163 Sports, Aquatics & Fitness Program (531) 173 Trips / Tours & Classes Program (532) 179 Finance & Non-Departmental Finance 187 Finance Department Organization 188 Finance Department 189 Accounting Services Program 190 Non-Departmental Program (540) 198 City Treasurer Program 203 Information Technology Program 209 Transfers Out – General Fund (101.980) 219 Transfers Out – Miscellaneous Funds (Misc. 980) 221 Community Development Community 223 Community Development Organization Chart 224 Community Development Department Summary 225 Administration Program 226 Current Planning Program 234 Policy Development Program 241 Housing Program (553) 249 Building Codes Regulation Program (554) 256 ---PAGE BREAK--- TABLE OF CONTENTS - vii - Redevelopment Agency Department Summary 398 Administration Program 399 Redevelopment Agency (Continued) Debt Service Program 407 20% Housing Program (817) 411 Debt Service Debt Service Programs (541 – 419 L.I.D. Debt Service 420 C.O.P. Debt Service 423 1997 C.O.P. Debt Service 425 Capital Improvement Plan Capital Improvement Plan Exhibits 427 Capital Improvement Plan 428 Capital Improvement Plan Overview - Year One Projects 431 Capital Improvement Plan - By Project - Category & Funding 432 Transfers-Out - Capital Projects Program (Misc. 433 Capital Projects Program 435 Budget Reference Materials Resolution Adopting the City’s Operating & Capital Budget for FY 2007-08 439 Resolution Adopting the Redevelopment Agency Operating & Capital Budget for FY 440 Budget 441 2007-2008 Budget 442 Summary of Budget Process 443 Budget 443 Budget Exhibits 444 Budget Exhibits Flow 445 Program / Department / Fund 446 List of 447 List of 448 ---PAGE BREAK--- TABLE OF CONTENTS - viii - Fund Descriptions 450 Revenues Definitions 453 Budget Reference Materials (Continued) Chart of Accounts – Revenues 455 Chart of Accounts – 461 Glossary of 469 Glossary of Budget Terms 474 Index 480