Agenda packet — Atherton City Council, April 5, 2023

AGENDA PACKET
Town of Atherton – Joint Meeting
City Council
Audit & Finance Committee
APRIL 05, 2023
SPECIAL MEETING – STUDY SESSION
3:00 PM
Council Chambers
80 Fair Oaks Lane, Atherton, CA 94027
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This Agenda may not reflect the actual order of items. The order of items is subject to change based on Council action.

REMOTE TELECONFERENCE LOCATION
Vice Mayor Diana HawkinsManuelian
85 Running Waters
Murphy, NC 28906
Public Agenda posted and location is accessible: YES
SPECIAL MEETING STUDY SESSION
ROLL CALL –
City Council: Holland, DeGolia, Lewis, Vice Mayor HawkinsManuelian, Mayor Widmer Finance Committee: Scolnick, Patil, Hill, Vice Chair Sleeth, Chair Walker PUBLIC COMMENT – Public Comments can be emailed directly to [email protected]
As a Special Meeting, Public Comment is limited to items that are on the Agenda. Speakers’ time is limited to three minutes. Speakers may also speak when the item comes up on the Agenda during the meeting.

CONSENT AGENDA

1. DESIGNATION OF AGENT FOR EMERGENCY RESPONSE REIMBURSEMENT AND CERTIFICATION OF PROJECT ASSURANCES FOR FEDERAL ASSISTANCE Report: RACHAEL LONDER, MANAGEMENT ANALYST II
Recommendation: It is recommended that the Council approve and authorize the submission of the attached CalOES Forms 130 Designation of Applicant’s Agent Resolution for Non State Agencies and 89 Project Assurances for Federal Assistance to CalOES and FEMA.

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As a Special Meeting, Public Comment is limited to items that are on the Agenda. Speakers time is limited to three minutes. Speakers may also speak when the item comes up on the Agenda during the meeting.

CONSENT AGENDA

Description: To designate a city agent for execution of required paperwork associated with requests for state and federal financial assistance related to emergency response during a recent storm and to assure that construction projects related to the recent storm emergencies are in compliance with federal regulations.

STUDY SESSION

2. FY 2023/24 GENERAL FUND/OPERATIONS BUDGET
Report: ROBERT BARRON III, FINANCE DIRECTOR
Recommendation: It is recommended that the Council review and discuss this Report.

Description: This item involves a discussion of the FY 2023/24 Operations Budget.

3. PROVIDE FEEDBACK AND DIRECTION REGARDING USE AND
MAINTENANCE RESPONSIBILITIES ASSOCIATED WITH THE PUBLIC RIGHTOFWAY Report: ROBERT OVADIA, PUBLIC WORKS DIRECTOR
Recommendation: It is recommended that the Council provide feedback and direction to staff regarding the use and maintenance responsibilities associated with the public rightofway.

Description: This item involves a discussion regarding the use and maintenance responsibilities of adjacent street frontages to property owners.

4. REVIEW AND COMMENT ON THE POLICE DEPARTMENT INTERNAL AUDIT AND INSPECTION REPORTS
Report: STEVEN D. MCCULLEY, POLICE CHIEF
Recommendation: It is recommended that the Council review the annual audit and inspection reports and provide staff with feedback.

Description: This item involves a discussion by the Council of the various Police Department internal audit and inspection reports.

COUNCIL REPORTS/COMMENTS

ADJOURN
PLEASE NOTE THE FOLLOWING INFORMATION:

If you challenge a Town zoning, planning, or any other decision in court, you may be limited to raising only those issues you or someone else raised at the public hearing described in this agenda, or in written correspondence delivered to the Town at, or prior to, the public hearing. Judicial review of any Town administrative decision may be had only if a petition is filed with the court not later than the 90th day following the date upon which the decision becomes final. Judicial review of environmental determinations may be subject to a shorter time period.

Meeting Agenda Packet – April 05, 2023

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ADJOURN
PLEASE NOTE THE FOLLOWING INFORMATION:

Copies of all staff reports and documents subject to disclosure that relate to each item of business referred to on the agenda are available for public inspection by 5:00 p.m. the Friday before each regularly scheduled City Council meeting.

Pursuant to the Americans with Disabilities Act, if you need special assistance in this meeting, please contact the City Clerk’s Office at (650) 7520500. Notification of 48 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting. (29 CRF

35.104 ADA Title II)
AB 2449 & AB 361:

AB 2449 reiterates standard Brown Act teleconference rules, recodifies the rules set out in AB 361 for times of declared emergency, and also provides for relaxed teleconferencing rules when a member of the legislative body needs to attend remotely for an emergency, or other reasons supported by “just cause.”
Teleconference Rules Available January 1, 2023
A legislative body may hold a “hybrid” (partial teleconference, partial inperson) meeting without having to comply with certain procedural requirements (post agendas at teleconference locations, identify teleconference locations in the agenda, make all teleconference locations open to the public) in the following limited circumstances:

One or more members of the legislative body (but less than a quorum) have “just cause” for not attending the meeting in person (childcare or family caregiving need, contagious illness, physical or mental disability need, or travel while on official public business); or One or more members of the legislative body (but less than a quorum) experience an “emergency circumstance” (a physical or family medical emergency that prevents inperson attendance).

The legislative body will continue to have the option to meet via teleconference by following traditional Brown Act rules of identifying, posting, and opening up their teleconference locations.

Meeting Agenda Packet – April 05, 2023

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Item No. 1
Town of Atherton
CITY COUNCIL STAFF REPORT – CONSENT AGENDA
TO: HONORABLE MAYOR AND CITY COUNCIL
FROM: RACHAEL LONDER, MANAGEMENT ANALYST II
DATE: APRIL 5, 2023
SUBJECT: Designation of Agent for Emergency Response Reimbursement and Certification of Project Assurances for Federal Assistance

RECOMMENDATION
It is recommended that the Council approve and authorize the submission of the attached CalOES Forms 130 Designation of Applicant’s Agent Resolution for Non State Agencies and 89 Project Assurances for Federal Assistance to CalOES and FEMA.

BACKGROUND
The Town of Atherton ratified a proclamation of a local state of emergency resulting from the storms that started on December 27, 2022 during the January, 11, 2023 Council Meeting. The State and Federal government also declared a state of emergency enabling local governments, individuals, and businesses to apply for public assistance. The Town is requesting public assistance through California’s Office of Emergency Services (Cal OES) and the Federal Emergency Management Agency (FEMA). Cal OES and FEMA reference this disaster that occurred from December 27, 2022 through January 31, 2023 respectively as CDAA 2023-01 and FEMA-4683-DR-CA

ANALYSIS
The process for receiving public assistance has six phases. Starting with Phase 1: Operational Planning & Applicant Coordination with includes accessing the Grants Portal Account and submitting a Request for Public Assistance (RPA). This was completed prior to the deadline of March 18, 2023. In addition, as a part of Phase 1, the City Council shall authorize the approval and submittal of the attached forms to Cal OES’ Public Assistance Division in order for the Town to receive state and federal financial assistance for declared disasters, including the storm event CDAA 2023-01 and FEMA-4683-DR-CA. The two forms include OES-FPD-130 Designation of Applicant’s Agent Resolution and OES-FPD-089 Project Assurances for Federal Assistance. The form 130 Designation of Applicant’s Agent Resolution enables Town Staff to submit specific projects for reimbursement. The form 89 Project Assurances for Federal Assistance

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Emergency Response Reimbursement
APRIL 5, 2023

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demonstrates Atherton’s compliance with Federal regulations that pertain to construction programs.

FISCAL IMPACT
It is unknown how much assistance the Town will receive from the state and federal government, but we will not receive any unless the recommended action is approved.

GOAL ALIGNMENT
This Report and its contents are in alignment with the following Council Policy Goals:
• Goal Area A – Maintain Fiscal Responsibility
• Goal Area G – Emergency Preparedness – Be Prepared

POLICY FOCUS
It is policy to follow state and federal processes to be eligible for reimbursement.

PUBLIC NOTICE
Public notification was achieved by posting the agenda, with this agenda item being listed, at least 72 hours prior to the meeting in print and electronically. Information about the project is also disseminated via the Town’s electronic News Flash and Atherton Online. There are approximately 1,200 subscribers to the Town’s electronic News Flash publications. Subscribers include residents as well as stakeholders –to include, but be not limited to, media outlets, school districts, Menlo Park Fire Protection District, service provides (water, power, and sewer), and regional elected officials.

COMMISSION/COMMITTEE FEEDBACK/REFERRAL
This item has not been before a Town Committee or Commission

ATTACHMENTS

1. Cal OES 130 Designation of Applicants Agent Resolution for Non-State Agencies

2. Cal OES 89 Project Assurances for Federal Assistance

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STATE OF CALIFORNIA
GOVERNOR’S OFFICE OF EMERGENCY SERVICES
Cal OES 130
Cal OES ID No: ______________________

DESIGNATION OF APPLICANT'S AGENT RESOLUTION

FOR NON-STATE AGENCIES

BE IT RESOLVED BY THE OF THE
(Governing Body) (Name of Applicant)

THAT , OR
(Title of Authorized Agent)
, OR
(Title of Authorized Agent)
(Title of Authorized Agent)
is hereby authorized to execute for and on behalf of the , a public entity (Name of Applicant)
established under the laws of the State of California, this application and to file it with the California Governor’s Office of Emergency Services for the purpose of obtaining certain federal financial assistance under Public Law 93-288 as amended by the Robert T. Stafford Disaster Relief and Emergency Assistance Act of 1988, and/or state financial assistance under the California Disaster Assistance Act.

THAT the ________________________________________________, a public entity established under the laws of the State of California, (Name of Applicant)
hereby authorizes its agent(s) to provide to the Governor’s Office of Emergency Services for all matters pertaining to such state disaster assistance the assurances and agreements required.

Please check the appropriate box below:

This is a universal resolution and is effective for all open and future disasters up to three (3) years following the date of approval below.

This is a disaster specific resolution and is effective for only disaster number(s) ________________________ Passed and approved this day of , 20
(Name and Title of Governing Body Representative)
(Name and Title of Governing Body Representative)
(Name and Title of Governing Body Representative)

CERTIFICATION
I, , duly appointed and of
(Name) (Title)
, do hereby certify that the above is a true and correct copy of a (Name of Applicant)
Resolution passed and approved by the of the
(Governing Body) (Name of Applicant)
on the day of , 20 .
(Title)

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(Signature)
Cal OES 130 (Rev.9/13)
City Council Town of Atherton City Manager Finance Director Public Works Director Town of Atherton Town of Atherton Mayor the Town of Atherton City Council Town of Atherton 5 April 2023

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STATE OF CALIFORNIA
GOVERNOR’S OFFICE OF EMERGENCY SERVICES
Cal OES 130 - Instructions
Cal OES Form 130 Instructions
A Designation of Applicant’s Agent Resolution for Non-State Agencies is required of all Applicants to be eligible to receive funding. A new resolution must be submitted if a previously submitted Resolution is older than three (3) years from the last date of approval, is invalid or has not been submitted.

When completing the Cal OES Form 130, Applicants should fill in the blanks on page 1. The blanks are to be filled in as follows:

Resolution Section:

Governing Body: This is the group responsible for appointing and approving the Authorized Agents.

Examples include: Board of Directors, City Council, Board of Supervisors, Board of Education, etc.

Name of Applicant: The public entity established under the laws of the State of California. Examples include: School District, Office of Education, City, County or Non-profit agency that has applied for the grant, such as: City of San Diego, Sacramento County, Burbank Unified School District, Napa County Office of Education, University Southern California.

Authorized Agent: These are the individuals that are authorized by the Governing Body to engage with the Federal Emergency Management Agency and the Governor’s Office of Emergency Services regarding grants applied for by the Applicant. There are two ways of completing this section:

1. Titles Only: If the Governing Body so chooses, the titles of the Authorized Agents would be entered here, not their names. This allows the document to remain valid (for 3 years) if an Authorized Agent leaves the position and is replaced by another individual in the same title. If “Titles Only” is the chosen method, this document must be accompanied by a cover letter naming the Authorized Agents by name and title. This cover letter can be completed by any authorized person within the agency and does not require the Governing Body’s signature.

2. Names and Titles: If the Governing Body so chooses, the names and titles of the Authorized Agents would be listed. A new Cal OES Form 130 will be required if any of the Authorized Agents are replaced, leave the position listed on the document or their title changes.

Governing Body Representative: These are the names and titles of the approving Board Members.

Examples include: Chairman of the Board, Director, Superintendent, etc. The names and titles cannot be one of the designated Authorized Agents, and a minimum of two or more approving board members need to be listed.

Certification Section:

Name and Title: This is the individual that was in attendance and recorded the Resolution creation and approval.

Examples include: City Clerk, Secretary to the Board of Directors, County Clerk, etc. This person cannot be one of the designated Authorized Agents or Approving Board Member (if a person holds two positions such as City Manager and Secretary to the Board and the City Manager is to be listed as an Authorized Agent, then the same person holding the Secretary position would sign the document as Secretary to the Board (not City Manager) to eliminate “Self Certification.”
Cal OES 130 (Rev.9/13) Page 2

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STATE OF CALIFORNIA
GOVERNOR’S OFFICE OF EMERGENCY SERVICES
Cal OES 89
Disaster No:

Cal OES ID No:

DUNS No:

PROJECT ASSURANCES FOR FEDERAL ASSISTANCE
SUBRECIPIENT’S NAME:
(Name of Organization)
ADDRESS:

CITY: STATE: ZIP CODE:

TELEPHONE: FAX NUMBER:

AUTHORIZED AGENT: TITLE:

EMAIL ADDRESS:

ASSURANCES – CONSTRUCTION PROGRAMS
Note: Certain of these assurances may not be applicable to all of your projects. If you have questions, please contact the California Governor’s Office of Emergency Services. Further, certain federal assistance awarding agencies may require applicants to certify to additional assurances. If such is the case, you will be notified.

As the duly authorized representative of the applicant, I certify that the subrecipient named above:

1. Has the legal authority to apply for federal assistance, and the institutional, managerial and financial capability (including funds sufficient to pay the non-federal share of project costs) to ensure proper planning, management, and completion of the project described in this application.

2. Will give the awarding agency, the Comptroller General of the Unites States, Federal Office of Inspector General 2 CFR 200.336, and if appropriate, the state, through any authorized representative, access to and the right to examine all records, books, papers, or documents related to the assistance; and will establish a proper accounting system in accordance with generally accepted accounting standards or agency directives.

3. Will not dispose of, modify the use of, or change the terms of the real property title, or other interest in the site and facilities without permission and instructions from the awarding agency. Will record the federal interest in the title of real property in accordance with awarding agency directives and will include a covenant in the title of real property acquired in whole or in part with federal assistance funds to assure nondiscrimination during the useful life of the project.

4. Will comply with the requirements of the assistance-awarding agency with regard to the drafting, review and approval of construction plans and specifications.

5. Will provide and maintain competent and adequate engineering supervision at the construction site to ensure that the complete work conforms with the approved plans and specifications and will furnish progress reports and such other information as may be required by the assistance awarding agency or state.

6. Will initiate and complete the work within the applicable time frame after receipt of approval of the awarding agency.

7. Will establish safeguards to prohibit employees from using their positions for a purpose that constitutes or presents the appearance of personal or organizational conflict of interest, or personal gains.

8. Will comply with the Lead-Based Paint Poisoning Prevention Act (42 U.S.C. §§ 4801 et seq.), which prohibits the use of lead based pain in construction or rehabilitation of residence structures.

Cal OES 89 (Rev.02/17) (Page 1 of 3)
Town of Atherton 80 Fair Oaks Lane Atherton California 94027 650-752-0504 George Rodericks City Manager [email protected]

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9. 10.

11. 12.

13. 14.

15. 16.

17. 18.

19. Will comply with all federal statutes relating to nondiscrimination. These include but are not limited to: (a) Title VI of the Civil Rights Act of 1964 (P.L 88-352) which prohibits discrimination on the basis of race, color, or national origin; (b) Title IX of the Education Amendments of 1972, as amended (20 U.S.C §§ 1681-1683 and 1685-1686) which prohibits discrimination on the basis of sex; (c) Section 504 of the rehabilitation Act of 1973, as amended (29 U.S.C. § 794) which prohibit discrimination on the basis of handicaps; (d) the Age Discrimination Act of 1975, as amended (42 U.S.C. §§ 6101- 6107) which prohibits discrimination on the basis of age; (e) the Drug Abuse Office and Treatment Act of 1972 (P.L. 93- 255) as amended, relating to nondiscrimination on the basis of drug abuse; (f) the Comprehensive Alcohol Abuse and Alcoholism Prevention, Treatment and Rehabilitation Act of 1970 (P.L. 91-616) as amended, relating to nondiscrimination on the basis of alcohol abuse or alcoholism; (g) §§ 523 and 527 of the Public Health Service Act of 1912 (42 U.S.C. 290 dd3 and 290 ee-3) as amended, relating to confidentiality of alcohol and drug abuse patient records; (h) Title VIII of the Civil Rights Act of 1968 (42 U.S.C. § 3601 et seq.), as amended, relating to nondiscrimination in the sale, rental, or financing of housing; (i) any other nondiscrimination provisions in the specific statute(s) which may apply to the application.

Will comply, or has already complied, with the requirements of Titles II and III of the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 (P.L. 91-646) which provides for fair and equitable treatment of persons displaced or whose property is acquired as a result of federal and federally assisted programs. These requirements apply to all interests in real property acquired for project purposes regardless of federal participation in purchases.

Will comply with the flood insurance purchase requirements of Section 102(a) of the Flood Disaster Protection Act of 1973 (P.L. 93-234) which requires recipients in a special flood hazard area to participate in the program and to purchase flood insurance if the total cost of insurable construction and acquisition is $5,000 or more.

Will comply with environmental standards which may be prescribed pursuant to the following: (a) institution of environmental quality control measures under the National Environmental Policy Act of 1969 (P.O 91-190) and Executive Order (E0) 11514; (b) notification of violating facilities pursuant to EO 11738; (c) protection of wetlands pursuant to EO 11990; (d) evaluation of flood hazards in floodplains in accordance with EO 11988; (e) assurance of project consistency with the approved state management program developed under the Coastal Zone Management Act of 1972 (16 U.S.C. §§ 1451 et seq.); (f) conformity of federal actions to State (Clean Air) Implementation Plans under Section 176(c) of the Clean Air Act of 1955, as amended (42 U.S.C. § 7401 et seq.); (g) protection of underground sources of drinking water under the Safe Drinking Water Act of 1974, as amended, (P.L. 93-523); and (h) protection of endangered species under the Endangered Species Act of 1973, as amended (P.O. 93-205).

Will comply with the Wild and Scenic Rivers Act of 1968 (16 U.S.C. §§ 1271 et seq.) related to protecting components or potential components of the national wild and scenic rivers system.

Will assist the awarding agency in assuring compliance with Section 106 of the National Historic Preservation Act of 1966, as amended (16 U.S.C. 470), EO 11593 (identification and preservation of historic properties), and the Archeological and Historic Preservation Act of 1974 (16 U.S.C. 469a-1 et seq.).

Will comply with Standardized Emergency Management (SEMS) requirements as stated in the California Emergency Services Act, Government Code, Chapter 7 of Division 1 of Title 2, Section 8607.1(e) and CCR Title 19, Sections 2445, 2446, 2447, and 2448.

Subrecipients expending $750,000 or more in federal grant funds annually are required to secure an audit pursuant to OMB Uniform Guidance 2 CFR Part 200, Subpart F. Will cause to be performed the required financial and compliance audits in accordance with the Single Audit Act of 1984 and the Single Audit Act Amendments of 1996.

Will disclose in writing any potential conflict of interest to the Federal awarding agency or pass-through entity in accordance with §200.112.

Will comply with all applicable requirements of all other federal laws, Executive Orders, regulations and policies governing this program.

Has requested through the State of California, federal financial assistance to be used to perform eligible work approved in the subrecipient application for federal assistance. Will, after the receipt of federal financial assistance, through the State of California, agree to the following:
a. The state warrant covering federal financial assistance will be deposited in a special and separate account, and will be used to pay only eligible costs for projects described above; b. To return to the State of California such part of the funds so reimbursed pursuant to the above numbered application, which are excess to the approved actual expenditures as accepted by final audit of the federal or state government. c. In the event the approved amount of the above numbered project application is reduced, the reimbursement applicable to the amount of the reduction will be promptly refunded to the State of California.

Cal OES 89 (Rev.02/17) (Page 2 of 3)

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Cal OES 89 (Rev.02/17) (Page 3 of 3)

20. 21.

The non-Federal entity for a Federal award must disclose, in a timely manner, in writing to the Federal awarding agency or pass-through entity all violations of Federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the Federal award §200.113. Failure to make required disclosures can result in any of the remedies described in §200.338 Remedies for noncompliance, including suspension or debarment.

Will not make any award or permit any award (subaward or contract) to any party which is debarred or suspended or is otherwise excluded from or ineligible for participation in Federal assistance programs under Executive Order 12549 and 12689, “Debarment and Suspension.”
“I, the official named below, CERTIFY UNDER PENALTY OF PERJURY that I am duly authorized by the above named subrecipient to enter into this agreement for and on behalf of the said subrecipient, and by my signature do bind the subrecipient to the terms thereof.”

PRINTED NAME

SIGNATURE OF AUTHORIZED CERTIFYING OFFICIAL

TITLE DATE

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Item No. 2
Town of Atherton
CITY COUNCIL STAFF REPORT – STUDY SESSION
TO: HONORABLE MAYOR AND CITY COUNCIL

GEORGE RODERICKS, CITY MANAGER
FROM: ROBERT BARRON III, FINANCE DIRECTOR
DATE: APRIL 5, 2023
SUBJECT: FY 2023/24 GENERAL FUND/OPERATIONS BUDGET

RECOMMENDATION
It is recommended that the Council review and discuss this Report.

BACKGROUND
This is a review of the Town’s General Fund Operational Budget only. Expenditures include the Administration, Finance, Planning, Building, Inter-Department, Public Works, and Public Safety departments. The Operations Budget focuses on the Town’s fiscal outlook of revenues and expenditures over time to the Town’s General Fund. The March 1 Study Session provided a highlevel view of revenue and expenditure assumptions and a five-year forecast using those assumptions. Those assumptions are incorporated herein.

FY 2023/24 Total General Fund revenues are projected at $22,010,474 against $19,396,276 in expenditures.

The FY 2023/24 Budget is approximately $858K more than the FY 2022/23 adjusted Budget. The bulk of the increase is within the Planning, Administration, Inter-department, and Public Works Departmental budgets.

ANALYSIS

R E V E N U E S
FY 2023/24 Total General Fund revenues are projected at $22,010,474 against $19,396,276 in expenditures. This is a single year surplus of $2.61 million, before the addition one-time revenues or transfers in/out (such as ERAF or CIP). There is a projected year-end positive fund balance in the General Fund of $17.78 million.

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FY 2023/24 Operations Budget
APRIL 5, 2023

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The Town’s ERAF revenue for FY 2022/23 was $2,339,064. This is an increase of $23,064 over budget of $2,316,000. Even though the Town has seen increases in ERAF recently, this funding remains at risk and should still be considered below-the-line for one-time use.

In FY 2022/23, Property Taxes represent approximately 72% of the Town General Fund Revenues. The total projected revenue from property taxes is $15,526,595, approximately 5.3% or $611,000 over the FY 2022/23 actuals estimate. Atherton’s changes in property values are based mainly on CPI growth, residential remodels, and new construction on razed properties.

The Town’s Property Tax Consultant HdL Companies suggests that the Town use a projected increase of 4.5 to 5.5 percent in Property Tax revenues. Since FY 2011/12, the Town has seen an Assessed Property Value growth of about 223% - roughly 7.5% per year. However, while some years are higher and some years are lower, the overall trend is a decrease in growth.

Below, staff projected the various property taxes based on current assumptions for Secured Taxes and Property Tax in lieu of VLF. There was a shortfall of VLF in FY 2020/21 $573,549 and FY 2021/22 in the amount of $341,984. We received FY 2020/21 VLF and $143,026 in August 2022 as partial payment for the FY 2021/22 VLF shortfall. Total amount we received for FY 2021/22 VLF is $1,204,764. There is still a shortfall of $198,958 as well as a new shortfall of $71,580 for FY 2022/23. This represents an uncharacteristically high Property Tax VLF in FY 2023/24 of $1,856,000. The property tax projection is 5.3% for FY 2022/23 property tax revenues and will be revisited when we receive our second installment. Secured property taxes represent 5% of the increase. This is a moderate estimate. Actual revenues may be higher.

Source FY 2017/18
Actual
FY 2018/19
Actual
FY 2019/20
Actual
FY 2020/21
Actual
FY 2021/22
Actual
FY 2022/23
Estimate
FY 2023/24
Projection
Property Taxes $10,319,908 $11,016,883 $11,611,597 $12,050,352 $13,232,475 $14,744,494 $15,526,595 Excess ERAF $1,280,172 $1,691,772 $1,784,091 1,863,658 $2,488,713 $2,339,064 $2,339,064 Total Property
Taxes
$11,600,080 $12,708,655 $13,395,688 $13,914,010 $15,721,188 $17,083,558 $17,865,659 Sales & Use Tax
The Town is not heavily reliant upon Sales & Use Tax revenue. There is a projected increase in Sales & Use Tax of $17,000 for a total of $321,000. The State advances Sales Tax funds based on prior year transactions and then trues up the following year.

Source FY 2022/2023
Estimate
Budget
FY 2023/24 Projected
Budget
Projected Change
to FY 22/23 Est.

Budget
Sales & Use Tax $195,000 $209,000
$14,000
Prop 172 Sales Tax
Police
$109,000 $112,000 $3,000
TOTAL $304,000 $321,000 $17,000
Building and Planning Revenues

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FY 2023/24 Operations Budget
APRIL 5, 2023

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Staff projects that building permit revenues will return to normal levels. As Building Department services are provided by contract, any projected increase in revenues will also reflect a corresponding increase in expenditures. Planning services are not revenue based an are offset by lower fees to encourage compliance and counter services.

Public Works Revenues
Public Works issues Encroachment Permits for construction activity. These permits are also anticipated to increase as we move to Spring/Summer months. The Department is also responsible for the maintenance and operation of all public infrastructure. Revenue from activities in the Building, Planning and Public Works Departments comprise the majority of fee revenue for the Town. Revenue is projected to increase $513,009 for a total of $2,886,000 for FY 2023/24.

Sources FY 2022/2023
Est. Budget
FY 2023/24
Projected Budget
Projected Change to
FY 22/23 Est. Budget
Building Revenue $1,562,291 $1,952,000 $389,709
Planning $290,000 $298,300 $8,300
Public Works $520,700 $635,700 $115,000
TOTAL $2,372,991 $2,886,000 $513,009
Franchise Revenue
Franchise revenues are projected to increase 1.5%-3% to $1,025,000. Miscellaneous revenues were evaluated on currents trends, one-time revenues, and eliminated revenues.

Summary of Projected General Fund FY 2023/24 Revenues
Source Revenue
Property Taxes $15,526,595
ERAF $2,300,000
Sales Tax $321,100
Franchise Fees $1,025,000
Charges for Services (Building, Planning, DPW, Police) $3,171,690 Licenses and Intergovernmental $324,300
Use of Money/Property (Total Misc.) $1,434,289
Park Program Revenue $207,500
Total General Fund Revenues $24,310,474
• Note – table includes ERAF.

E X P E N D I T U R E S

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FY 2023/24 Operations Budget
APRIL 5, 2023

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Overall, General Fund expenditures are estimated at $19.39 million. Expenditures continue to be evaluated based on operational needs to provide consistent services to the community. Staff reviewed operational expenditures and known expenditure adjustments were incorporated wherever possible based on upcoming contract costs, projected dues/fees for member agencies, as well as corresponding changes in rate adjustments for CalPERS, health costs, and Workers’ Compensation rate adjustments.

Overall Personnel Costs and Benefits
Basic CalPERS pension costs for employees are 7% of salary for Miscellaneous employees (nonsworn personnel) and 9% of salary for Public Safety employees (sworn personnel). Through costsharing agreements with employees, in addition to the preceding rates, employees pay an additional 1% (local miscellaneous) and 3% (public safety) of the employer retirement cost.

The employer cost for CalPERS pension costs for Miscellaneous employees is 12.63% this represents an increase of 1.57% from prior year. With the above cost sharing agreement, the actual cost is reduced to 11.63%. The Public Safety employee cost is 29.09% (an increase of 3.45%).

Through the cost-sharing agreement, the Town’s actual cost is 26.09%.

Listed below are the Unfunded Accrued Liabilities (UAL) dollar amounts the Town has paid for FY 2016/17 through FY 2022/23. The FY 2023/24 total UAL payment is $1,259,579 and is a decrease of $6,283. These expenses are incorporated into respective department budgets.

CalPERS
Employer
Payment of
Unfunded
Liability
UAL
FY
2016/17
UAL
FY
2017/18
UAL
FY
2018/19
UAL
FY
2019/20
UAL
FY
2020/21
UAL
FY
2021/22
UAL
FY
2022/23
Miscellaneous
Employees
$146,085 $183,648 $230,536 $288,470 $333,762 $393,774 $452,652 Public Safety
Employees
$402,865 $498,416 $607,679 $750,799 $860,123 $6,007,045 $813,210 Total
Contribution
$548,950 $682,064 $838,215 $1,039,269 $1,193,885 $6,400,819 $1,265,862 OPEB & Workers’ Compensation
Town retiree health expense is now being paid through the PARS Trust. This is an operational cost savings expense to all General Fund operation departments in the amount of ($495,032). The OPEB Liability is $7.73 million and there is currently $7.82 million in the Trust. This results in an estimated Net OPEB Liability asset of $93,344.

The Town will continue to make only the Actuarial Determined Contribution (ADC) towards the OPEB trust to satisfy the future normal cost (cost of new service) and amortized unfunded liability (cost of past service). This amount is $138,301 for FY 2023/24. These costs are included and charged to respective departments and allocated to the Employee Benefits Fund.

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Each department is responsible for an allocated cost for Workers’ Compensation. Such allocations vary based on the risk assessed for each department (by type) and the number of employees. For the FY 2023/24 budget the Workers’ Compensation charge was reduced from 7% to 1% of salary costs and other departments charges reduced from 3% to 1% for total cost of $64,909. This reduction in Workers’ Compensation charges produces a total savings of approximately $245,322 in the General Fund operating departments.

The Town is “self-insured” as part of a risk pool – Cities Group Joint Powers Authority. The Town also maintains an active Workers’ Compensation Risk Management Program. There are approximately 12 open claims (down from 17) that incur a reserve claims cost of approximately $551,832 in the current year. This is a decrease of $112,064 in reserve claims for previous fiscal year. Claim costs and reserves are established for each claim; however, these amounts are not indicative of the actual claim paid. The three-year average claim loss/expense is approximately $197,115 an increase of $77,257. The current year assessment is $212,350 and is expected to decrease to $141,568 in FY 2023/24. The decrease is due to the Town equity reserve share is at $151,007 and does not need a replenishment to maintain its reserve requirement Departmental Budgets
During the review of department operations, each department evaluated service and maintenance needs required for the next fiscal year. Overall, the Town’s total combined operational expenditures increased by $858,351 compared to the FY 2022/23 adjusted budget – an increase of

4.6%. The majority of departmental increases are due to salary and benefits adjustments, planning department expenses, savings due to OPEB retiree health paid from PAR Trust, Workers’ Compensation reduced allocation charges equipment and facility maintenance contracts new service costs, one-time expenses, council priorities, purchases for continued level of service within the community, and contract increases. There is a COLA placeholder of 4% within the budget.

Staff will provide a PowerPoint presentation to present departmental summary expenditures trends over the past couple of years along with the projection for FY 2023/24. Operational expenditures within departments include items such as professional services (MCE, Interwest, Planning, Legal, Contract Custodial services, Park Event services etc.), advertising, utilities, equipment repair, copier leases, phone service, training, technology, computers, postage, etc. – everything net of salaries and benefits.

Each department summary provides context for most of the major adjustments; however not every specific adjustment is noted in the narrative as minor adjustments are not noted.

CITY COUNCIL OPERATIONS
OVERALL NET INCREASE OF $7,502
The City Council budget includes expenditures related to City Council meetings, conference attendance such League of California Cities, Council/Town memberships (LAFCO, C|CAG, HEART, HIP Housing, League of Cities, etc.), Elections, utilities for the Council Chambers and

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incidentals.

Operations
FY 2023/24 includes an increase of $500 for advertising/publishing for council meeting postcard notifications and business meetings & meals increased $2,900 meeting meals, snacks, and refreshments. There was an increase of $1,000 in training and workshops for Council related community workshops and team building. There is an increase in contribution to HIP Housing to $15,000 for grant participation in the Town’s first home sharing program. There was a decrease in municipal election budget line item of $12,000 as no election costs are anticipated in the fiscal year.

ADMINISTRATION DEPARTMENT
OVERALL NET INCREASE OF $43,123
The Administration Department budget includes the City Manager’s Office and City Clerk’s Office. This represents four full-time salaries and benefits (City Manager, City Clerk/Deputy City Manager, Management Analyst II, and Office Specialist), contract support for human resources (legal), legal noticing and posting, conference attendance and support, memberships, municipal code publishing, office supplies, and the administrative share of general utilities and costs.

Personnel and Benefits
Overall, the salaries and benefits categories increased by $185,023. Majority of the increase is salary and benefits $172,000 due to the hiring of Management Analyst II in the department for existing increased role for Town administration department for emergency preparedness, community outreach, environmental programs committee, sustainability programs, and information technology. Additional increase of approximately $7,000 for salary adjustment of 4%. Workers’ Compensation allocations decreased ($5,964) due to program allocation reduced from 3% to 1%. . There were reductions for retiree health insurance costs ($10,177) due to the reduction in OPEB retiree health expense as the PARS Trust is paying all retiree health costs.

There is still actuarial annual required contribution for future services. The CalPERS UAL payment decreased by $3,722. The CalPERS normal cost expense increased by $16,552.

Operations
There was a decrease in operations expense in the amount of ($141,900). Majority of the reduction is due to the contract human resources ($110,000) reduction in need for legal human resources assistance litigation support. This was a non-recurring expenditure. Other equipment repair and maintenance had an increase of $2,400 as this for copier lease and increased printing of materials.

Slight increase in advertising-notices of $2,000 for town mailers. There was an increase in recruitment costs in the amount of $3,500 for recruitment consultant. Training and Workshops increased $1,000 for food pantry for staff and conferences increased $300 for municipal management analyst conference. There was a decrease in other contract services in the amount of $35,000 as we adjusted services for newsletter, website and communication

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support. Environmental Programs committee expense decreased $6,500 as the AZGA event was a current year additional appropriation only. Special event and awards increased $1,000 for quarterly staff team building luncheons hosted by Town departments. Other contract services budget is $115,000 but the amount allows the Town to refocus efforts on areas that have been neglected. These includes the expansion of sustainability programs and outreach such as public outreach on the Town's Climate Action Plan, SB 1383 Compliance efforts, home energy audits, energy demonstration programs, battery loaner program, and a number of other programs and outreach efforts.

CITY ATTORNEY’S OFFICE
OVERALL NET INCREASE OF $0
The City Attorney’s Office budget consists of the legal retainer for the City Attorney and other associated legal services. The Town has a new City Attorney and adjusted retainer amount. The budget also includes a line item for Additional Services as needed.

FINANCE DEPARTMENT
OVERALL NET DECREASE OF $30,123
The Finance Department budget includes the salaries and benefits of three full-time employees (Finance Director, Accountant and Jr. Accountant). The budget includes contract services for the Town’s Audit and Investment Services, financial software licensing and support, conference attendance and support, memberships, office supplies, and business license processing costs.

Personnel and Benefits
Overall, the salaries and benefits category decreased by $4,484. This was attributed to a reduction in Workers’ Compensation and retiree health expenses. There was a decrease in Workers’ Compensation of ($8,858) as the allocation percentage was reduced from 3% to 1% in the budget.

Salaries and benefits had an increase of $18,884 due to salary place holder adjustment of 4%. The allocations for retiree and active employee health insurance costs decreased by $19,008 as OPEB retiree health expense is now being paid exclusively from the PARS Trust. The CalPERS normal cost contribution increased by $5,714 and the UAL payment decreased by ($2,230).

Operations
Operation expenses for the Department decreased by ($25,639). Most of the decrease is in Other Contract Services due for the Cost Allocation Study which is anticipated to complete in June 2023.

There were slight increases in various expense accounts audit and financial, technical services, business meeting and meals for a total of $7,876. Business license processing fee had an increase of $8,000 and reduction of $1,000 in COVID-19 emergency expense.

PLANNING DEPARTMENT
OVERALL NET INCREASE OF $887,748

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The Planning Department budget consists of contract planning services and associated services and costs. The Department also includes an allocation of arborist service costs related to planning activities. The Planning Department continues to reflect more significant adjustments due to a new Town planning services consultant and one-time programmatic expenditures related to the various General Plan Updates (Safety Element, Housing Element, etc.) and associated Zoning Code updates. These include preparation of the required environmental reviews for CEQA (~$325k); creation of expanded objective design standards (~$150k); General Plan Safety Element Update (~$65k); preparation of the In-Lieu Inclusionary Fee Nexus Study and the Financial Feasibility Analysis Report (~$100k); Evolving state mandates are requiring the Town to make modifications to the ADU Ordinance and implementation of an expanded ADU Program; and the implementation of the SB 9 Urban Lot Split Program. There are necessary Planning staff hours and counter review for day-to-day processing of basic applications that also see an increase in expense due a change in contract planning service providers. Contract rates for Good City Company were approximately 20%-30% below market. Upon their departure, there was a determination that the processing and review being conducted were not sufficient. The cost of daily services can be largely offset through the pending fee study and fee adjustments, the one-time project costs for Housing elements cannot.

The anticipated increase in planning department operation budget includes $426,165 increase for Contract Planner hours and $456,000 increase (one-time costs) for the above Housing Element updates.

Operations
Total operating Planning budget increased $887,748 to $1,649,819. The current planning contract is estimated to increase $426,165 to $877,440. This is for the core staffing planning services component for the Town. This is three (3) full time equivalents of Town Planner, Senior Planner, Assistant Planner, Associate Planner at total of 480 hours per month. Costs related to updates to the Housing Element, environmental reviews for CEQA, objective design standards, general plan safety update, modifications to ADU ordinance and implementation program, and preparation of the In-Lieu Inclusionary Fee Nexus Study and financial feasibility analysis report an increase of $410,099 for a total of $693,109. There is an increase in advertising/noticing expense of $8,500 and increase in other contract services of $37,440 for a shared housing planner. There is an increase in miscellaneous computer equipment of $3,000 and computer equipment software increase of $2,040 for two additional licenses for CRW Trakit software.

BUILDING DEPARTMENT
OVERALL NET DECREASE OF $2,890
The Building Department budget consists mostly of the contract services for the building department (Interwest), portions of three full-time salaries and benefits are also allocated to the department (Arborist, Senior Engineer/Maintenance Manager, and Office Specialist), general office supplies and materials, software costs, and a share of the building department share of utilities.

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Personnel and Benefits
Overall, the salaries and benefits category decreased $23,940. There were minor adjustments in Salaries, Employee Benefits Earned, PERS Retiree Contribution, and Unemployment Insurance allocations. Allocations for retiree employee health insurance costs decreased by $22,408 due to the expense now being paid by the PARS Trust.. Workers’ Compensation decreased by ($3,581) due to allocation cost reduced to 1%. The CalPERS UAL payment decrease by $5,075.

Operations
The majority of the increase is due to a corresponding Building and Life Safety Contract Services increase - $18,150 This is based on the revenue assumption for the department for the upcoming fiscal year. Technical services increased $10,000 for CRW software maintenance fee. There was slight increases in advertising and publishing, office supplies, subscriptions, safety supplies & materials of $2,900.

INTERDEPARTMENTAL
OVERALL NET INCREASE OF $31,031
The Interdepartmental budget provides for the accounting of costs that are incurred and support all Town departments. Costs include liability insurance, IT support, County Tax administration costs, IT infrastructure costs and other charges that are Town-wide in nature.

Operations
There is a decrease in IT support by ($47,004) for year cost of services contract compensation adjustment. General liability, employment practice, and property insurance costs increased $73,035 to maintain the Town’s cost for insurance and self-insured retention. There is an increase of $5,000 in county tax administration cost. IT support amount remained static and provides three (3) days of onsite support and also will provide support scope of work with needed network upgrades, phone system replacement, and other application maintenance for Town Center needs.

IT Infrastructure expense includes needs and upgrades identified with Town Center. The FY 2023/24 Budget include updates to the Town’s phone system continued cybersecurity, storage, various licenses, and software application needs. General technology services are within this department (maintenance as well as infrastructure) and include current Shoretel Phone Services, Data Storage Plans, Servers, virus protection systems, software licensing and transparency tools.

PUBLIC WORKS DEPARTMENT
OVERALL NET INCREASE OF $153,634
The Public Works Department budget consists of 5 distinct areas of focus: Engineering, Streets, Park Maintenance, Park Programs, and Building Maintenance. The department recently went through a restructuring to include the hiring of a Public Works Director and the new classifications of Associate Civil Engineer to Senior Engineer/Maintenance Manager, and addition of Parks

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Manager to Town Arborist. The salaries and benefits of all or portions of four full-time employees (Public Works Director, Senior Engineer/Maintenance Manager, Town Arborist/Parks Manager, and Office Specialist) are included in the budget. The budget includes contract services for the Town Maintenance Services (MCE), Custodial Services, new Landscape Maintenance Services, Facility Maintenance services, Tree Trimming, Street Sweeping, Signal Maintenance, Street Light Maintenance, Contract Engineering, and Park Event Services. The budget also includes computers and equipment, training and workshops, software licensing and support, general office support, memberships, office supplies, and shares of general utilities and costs.

The budget includes the expenditures for change in the department’s operations largely related to existing and new contract services: MCE Contract Services, New Town Landscaping services, facility maintenance services, Park Event Services, and custodial services. Many of these items were refined during the fiscal year with no major increased. The new equipment and facility servicing needs for Town are incorporated to include systems maintenance and monitoring, landscaping, custodial, and utilities for these new facilities. The Public Works Department also reflects one of the more significant adjustments due to costs for the Facilities Manager, new maintenance contracts and building system costs this position will oversee. Within the budget includes maintenance costs for building systems (heating systems, chilled water systems, BMS systems, radiant ceiling and flooring, elevator, green infrastructure, permeable paving, etc.), expanded landscape services, and overall utility costs.

Personnel and Benefits
Overall, the salaries and benefits category increased $121,086. This includes net adjustments of savings from OPEB retiree health expense, worker’s compensation, and UAL. The majority of the increase in salaries and benefits category is due to the addition of the Maintenance Manager position and 4% salary adjustments estimation $171,000. There was an adjustment decrease in Workers’ Compensation of ($7,103) due to the reduction in the allocation charge to 1%. There was decrease in retiree health OPEB insurance cost of ($73,546) due to no more “pay as you go” retiree health as the PARS Trust is now use for retiree health. The CalPERS normal cost had an increase of $17,089 mainly due to new maintenance manager and CalPERS UAL payment decreased by $7,602.

Operations
During fiscal year 2022/23 there were adjustment in the operations budget related to maintenance manager addition, contract professional engineering town service needs, existing contract for facilities maintenance services, repair and maintenance. There is a reduction in contract engineering services of ($27,000) for contract professional services as anticipation for the hiring of a senior engineer in the new year. The Town has entered into service contracts with various vendors for the needs and services for the Town Center facility maintenance. There is an increase in the Equipment Repair and Maintenance budget by $97,500 for service contracts with the vendors for inspections and servicing of new equipment and systems of new facilities. These include servicing contracts for elevator $3K, BMS monitor system $32K, Fire Alarm $12K, generator $4k, HVAC $16K, heat pump $7K, water treatment $1K, Power wash $6K and allowance of $89k for repairs if needed for equipment and systems. The Facility Repairs and

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Maintenance expense increased by $25,000 for anticipated minor facility repairs at park facilities, HVAC, water heater at Pavilion, roof, Gilmore house, playground equipment, painting and other repairs. There was an increase in utilities of $9,500. Utility costs are estimated at $266,000 with 64% for the Town Center and remaining 36% to the Library. These costs have been distributed across the respective departments and the Public Works budget increased $3,500. The total current contract DPW maintenance service budget is estimated at $910,000.This does include a funding for a contractual adjustment in the MCE contract for CPI, as staff expects to have the adjustment at the next reiteration review of the operations budget. The budget included the new Landscape Services for Town Center and Park facilities. With some additional enhancements for the park and town center campus. These potential adjustments and enhancement absorb the portion of the Facilities Manager allocation expense. This includes as follows:

Contract maintenance for streets, building maintenance, and park events - $5300,000 New Landscape maintenance - Town Center Campus and Holbrook Palmer Park -$325,000; includes park enhancements of $55,000.

There are minor areas of adjustment in rent machinery & equipment, membership dues, office supplies, construction materials and computer equipment software for total of $7,600. Building Improvements expense budget decreased $40,000 for carryover budget of the renovation of the Carriage House bathrooms, and painting of Little League building at the Park. COVID expense decrease $10,000. Contract Park Event services decreased as contract is on exclusive catering for events.

POLICE DEPARTMENT
OVERALL NET DECREASE OF $231,674
The Police Department budget consists of four distinct divisions: Admin/Training, Patrol/Traffic, Investigations, and Communications/Records. Within these areas are specific areas of focus including: detectives, community service officers (and code enforcement), school resource officer, K-9s, dispatch, and administration. Deployment consists of 4 Patrol Teams of 12 hours shifts (2 day shift 7am – 7pm and 2-night shift 7pm – 7am). Minimum staffing consists of 1 supervisor, 2 officers, and 1 dispatcher.

There is a continuing recruitment effort seeking lateral as well as recent academy graduates.

Vacancies often result in increased overtime offset by overall salary savings at the end of the year.

The Department experienced some retirements and lateral promotions from officers to sergeant supervisor positions as this provides opportunity for advancement and growth with the department.

Personnel and Benefits
Overall, the salary and benefits category decreased $361,098 This is largely due to decreases in OPEB retiree health and Worker’s Compensations expenditures in the department. There is an estimated annual salary adjustment of 4% place holder in the budget. The Memorandum of Understanding (MOU) with the Atherton Police Officer’s Association expires in FY 2022/23. The

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results in a salary adjustment of $168,132 for FY 2023/24. This is for personnel represented by the APOA only. Overtime expense is expected to increase $185,000 over the adopted FY 2022/23 budget. This is due to new augmented categories for built in 4 hours OT pay for dispatchers; OT for backfill staffing-court, training, investigations, court; special operations OT, and holiday OT.

There is a decrease in retiree and active health insurance of ($375,893). This is decrease is due to the Town now using the PARS OPEB Trust to pay all retiree health. With the Council recent direction to start paying the retiree health expense via the PARS Trust there is a realized decrease in operation expense for OPEB costs. This reduced OPEB operational expenditure for the department and also opens up the ability to allocate the savings as discussed earlier to one-time expenses or Council priorities in the General Fund. As discussed earlier, with the increase in adequate reserves in the Worker’s Compensation fund, staff felt there was an opportunity to reduce the expense allocation for the department from 7% to 1% for sworn personnel and 4% to 1% for non-sworn personnel. This decreased Workers’ Compensation expense by ($219,843). Staff will continue to monitor this expense and may need to increase the allocation in future years to maintain adequate reserves. The normal cost for CalPERS contribution increased by $71,343 as the contribution increased 3.45% to 29.09% in FY 2023/24. There was a minor increase in EE Benefits Earned/Medicare Tax and Unemployment/Insurance. The CalPERS UAL payment decreased by ($29,353), mainly due to the ADP of $5 million and the 21.3% return in FY 2020/21.

Operations
Overall, the Operations expenditure budget for the Police Department increased by $129,424. The majority of this was due to an increase in the equipment replacement fund expense of $31,463, technical services for $33,880 and disaster/emergency expense for $20,000.

The Department is purchasing some supplemental budget items within its equipment replacement fund. These items include weapons rack $7,732, Narcan life-saving medication $3,000, Aardvark door breaching tool that allows entry into home or school to assist in active shooter or other crime. $18,566, Red dot pistols new technology that will improve accuracy and prevent the misuse of a firearm $28,865, and LED portable emergency light $2,500. The Department is also anticipating the purchase of 2 Tahoe patrol vehicles as part of its regular equipment replacement schedule.

There is a normal standard Equipment Replacement Fund allocation of $175,000 each year. With the increase in radio equipment for the vehicles this has increased to $185,000. These are two new replacement vehicles to the patrol fleet. that These purchases will be from the Equipment Replacement Fund. There was increase in disaster/emergency expense of $20,000 for ADAPT’s request to purchase emergency equipment cache boxes with tools, emergency equipment, and information for ADAPT members.

In addition to the preceding adjustments, technical services increased $33,880 due to contract maintenance agreement for Town security cameras and door key cards. There was an increase in equipment maintenance-other for $2,000. The electricity utility increased by $13,000. Printing expenses decreased by $2,000 as police resident handbooks are completed. There was an increase in Post Training of $10,000 due to sending new hires and staff to more training. There is an increase adjustment of $18,187 for Other Contract Service expense with the recent increase for Department of Emergency Management and National Night Out expenses. Increase in K-9 expenses of

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$12,000 as the department is adding a new K-9 unit. There was an increase in Computer Equipment/Software of $18,897 due to an adjustment for new package installation of new surveillance cameras system at HP Park. There were decrease adjustments made across animal control services, other supplies and materials, machinery and equipment.

OVERALL SUMMARY
Overall, the Operational Budget increased $858,351 over last year’s Adjusted Budget. For FY 2023/24 the Town’s General Fund Revenues are projected at $22,010,474 against $19,396,276 in expenditures. This will result in a single year-end positive balance of $2,614,198 and a total positive ending Fund Balance of $17,785,893.

FY 2023/24 includes below the line items of $2,300,000 for ERAF and budgeted debt service payment $861,871, the single-year projected change in fund balance is $1,438,129. The Town is now focusing on various priority buckets for the allocation of Unallocated General Funds to Town Master plans in the CIP, Town long-term liabilities, other Council priorities or one-time expenses.

Reserve Calculations
Any remaining fund balance not reserved or committed is designated as Unallocated Fund Balance. The projected unallocated available fund balance for FY 2023/24 is $10,260,010. This Unallocated Fund Balance represents funds that have not yet been assigned. After review of OutYear Financial Planning Model, and with Council direction, the unallocated reserve balance can be appropriated towards operational use, capital projects or to pay down liabilities. With a completed Town Center, now focus is expected that the unallocated reserve balances will be used for CIP allocations and used for other town priorities.

The FY 2022/23 beginning General Fund Balance was $13,585,333. The FY 2022/23 updated estimate actual projected year-end fund balance is $13,733,566. This includes the ERAF revenues, as allocated. With the inclusion of debt service, there is a total General Fund projected FY 2023/24 year-end fund balance of $17,785,893.

FY 2023/24 Beginning Fund Balance $13,733,566
FY 2023/24 Projected Revenues (inclusive of ERAF) $24,310,474 Total Available Funds $38,044,040
COP Debt Service for FY 2023/24 ($861,871)
FY 2023/24 Expenditures (Projected Budget) ($19,396,276) Projected FY 2023/24 Ending Fund Balance $17,785,893
As shown below, the Town will meet its reserve requirements in FY 2023/24 and projects an unallocated reserve that is 52% of projected expenditures. This is a change over last year reserve that was 50% of projected expenditures. This is attributed to the General Fund use of unallocated

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reserves for the completion of the Town Center project.

Other Budgetary Issues
Financial Planning Model, Master Plan Projects, and Council Priorities In FY 2021/2022 staff created a Financial Planning Model to assist the Council in the discussion of the allocation of Unallocated General Funds over the next five (5) years to various identified Town priorities. During these discussions set aside buckets were used to illustrate funding towards various priorities. The set aside buckets are planning tools and do not lock the Town into funding in specific areas or specific projects.

The attached Financial Planning Model is updated with the FY 2023/24 projected budget and staff can walk through the Model during the April 5 Study Session. The Model is General Fund Only and the Operational Revenues and Expenditures match those in the Operational Budget.

Allocations for FY 2023/24 CIP have not been incorporated.

User Fee Study
In FY 2022/23, the Town will complete a Comprehensive Fee Study which will include revisions to cost allocation plans and calculation of a fully burdened staff rate. This Study will inform an update to the Town’s Master Fee Schedule. With the completion of the Town Center and some “time in facility” staff with the assistance of consultant Capital Accounting Partners will gather sufficient experience data that will assist in defining appropriate overhead costs. Most fees are set at full cost recovery; however, some fees, such as those for planning applications, are intentionally set below full cost recovery to encourage compliance and to account for customer service hours provided to applicants as part of the process. Valuation-driven fees, such as Building Permit fees and Plan Check fees, have remained consistent with the market since 2013. These fees were not adjusted by the labor component increases but are planned to be adjusted this year.

COP Lease Payments
The Town issued COP Lease Financing of $7.68m for cash flow purposes for the Town Center Project. The COP is a ten (10) year financing tool with a five (5) year call option and average annual debt service of approximately $861,000. The first semi-annual payment began December 2020. We have made $2.13m in payments on the COP Lease. The Town can exercise the call option in June 2025 and pay off the COP. The call option estimated payment amount is $4.7m.

FY 2023/24 Expenditures $19,396,276
Projected FY 2023/24 Ending Fund Balance $17,785,893
15% Emergency Reserve $2,909,441
15% Budget Stabilization Reserve $2,909,441
TOTAL RESERVE REQUIREMENT $5,818,882
Reserved for ARPA $1,707,000
Less Above Reserve Requirement = Unallocated Reserves $10,260,010

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Through term, the total lease financing payments is $8.6m of which includes interest of $915k.

Staff has appropriated the $861,871 amount for FY 2023/24 for its debt service payments.

ARPA Funding
The Town received $1.7 million from the American Rescue Plan. These funds may be used to respond to the public health emergency with respect to COVID-19; but are also fairly broad in their application. Funds must be obligated by December 31, 2024 and must be spent by the end of calendar year 2026. Current regulations allow local governments to utilize funds for expenditures in response to COVID-19 or to recoup negative economic impacts, such as revenue loss. There are also special categories of uses for the funds that the Town can take advantage of for special projects.

Staff has segregated these funds within the Town’s General Fund and they will be allocated as part of the FY 2023/24 Budget to eligible expenses (past and present). Below is recommendation of projects and expenditures to be considered for reimbursement through ARPA.

1. Town Center Project Construction COVID related delays: $453,135 (Capital Expenditures related to response)

2. Police Technology: The Town’s Axon Agreements for tasers, incorporating new integrated and transparency technologies for body cameras, interview cameras, and fleet vehicles. This will be part of a multi-year agreement that includes licensing, storage, and technology upgrades. The multi-year, integrated system agreement will represent an overall long-term savings to the Town and will vastly improve staff efficiency and data transparency- 3-year worth of cost - $288,000. (Government Services-Police and Public Health Safety)

3. Town administrative Offices & Park facilities Generator: $350,000 (Government ServicesPolice and Public Health Safety)

4. Drainage projects necessary to assist in heavy storm mitigation: $615,800 (Government Services-Police and Public Health Safety)
ARPA funds are non-recurring so their use should be applied primarily to non-recurring expenditures (i.e. one-time purchases or infrastructure).

Authorized Uses of ARPA Funds:

1. Replace lost public sector revenue;

2. Government services, such as roadway construction and maintenance, as well as other infrastructure related to government administration, staff, and administrative facilities; provision of police and other public safety services;

3. Responses to Public Health and Economic Impacts of COVID-19, including Public Communication efforts, Emergency Operations Centers & response equipment;

4. Public Sector Capacity Enhancements - Public Safety, Public Health, and Human Services;

5. Capital Expenditures related to response to public health and negative economic impacts;

6. Premium Pay to eligible workers performing essential work during the pandemic; and 7/ Water & Sewer Infrastructure necessary investments in water and sewer infrastructure.

FISCAL IMPACT

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None.

GOAL ALIGNMENT
This Report and its contents are in alignment with the following Council Policy Goals:
• Goal Area A – Maintain Fiscal Responsibility
• Goal Area F – Be Forward-Thinking, Well-Managed, and Well-Planned

POLICY FOCUS
This item discusses revenue and expenditure projections, the use of excess ERAF, reserve policies, priority set aside bucket for out-year financial planning, and recommendations for General Fund Budget. These are policy areas for Council discussion and direction as we prepare the FY 2023/24 budget.

COMMISSION/COMMITTEE FEEDBACK/REFERRAL
This item has not been before a Town Committee or Commission

ATTACHMENTS

1. FY 2023/24 General Fund Revenue and Expenditure Details By Department

2. Financial Planning Model

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Town of Atherton
General Fund 101
Revenue & Expenditures Summary
Fiscal Year 2023-2024
Adopted Adjusted Estimated Recommended
Account Description Actual Budget Budget Actuals Budget 2021-2022 2022-2023 2022-2023 2022-2023 2023-2024
Revenues
101-00-40001-000 Secured Property Tax 10,480,500 11,107,730 11,452,730 11,500,000 12,082,630 101-00-40002-000 Unsecured 410,649 420,000 426,200 414,494 449,641 101-00-40004-000 SB813 Redemption (Suppl) 328,318 315,000 315,000 317,000 332,325 101-00-40006-000 Prop Tax in Lieu of VLF (Motor Veh) 1,264,027 1,672,448 1,956,777 1,900,000 1,856,000 101-00-40008-000 Excess ERAF
101-00-42005-000 Property Transfer Tax 748,980 763,980 763,980 613,000 805,999 Total Property Taxes -> 13,232,475 14,279,158 14,914,687 14,744,494 15,526,595 101-00-41001-000 Sales & Use Tax General 196,263 195,000 205,000 195,000 209,100 101-00-41002-040 Prop 172 Sales Tax for Police 108,747 100,000 110,000 109,000 112,000 101-00-41004-000 In Lieu Sales Tax/Trip Flip -
Total Sales Taxes -> 305,011 295,000 315,000 304,000 321,100 101-00-42001-000 Franchise Taxes-Utilities 262,941 269,000 269,000 265,000 274,000 101-00-42002-000 Franchise Tax-Cal Water 169,099 172,000 172,000 185,997 189,000 101-00-42003-000 Franchise Tax-Garbage 434,648 425,000 425,000 407,000 415,000 101-00-42004-000 Franchise Taxes-Cable 102,734 139,000 145,000 137,000 147,000 Total Franchise Fees -> 969,422 1,005,000 1,011,000 994,997 1,025,000 101-00-40005-000 Homeowners Exemption 34,008 37,400 41,000 34,000 35,000 101-00-40007-000 Motor Veh. Lic Fees (MVLF) 7,988 5,600 5,600 5,600 5,700 Total Intergovernmental -> 41,996 43,000 46,600 39,600 40,700 101-00-43001-000 Business Licenses 253,779 268,000 278,000 249,000 283,600 Total Business License Tax -> 253,779 268,000 278,000 249,000 283,600 101-00-47001-000 Home Occupation Permit 300 300 300 300 300 101-00-47019-020 Zoning & Planning Fees 288,979 225,000 290,000 290,000 298,000 Total Planning Revenue -> 289,279 225,300 290,300 290,300 298,300 101-00-47002-025 Building Permit Fee 1,141,371 1,236,000 1,286,000 1,025,000 1,300,000 101-00-47004-025 Grading & Drainage 59,281 72,000 82,000 79,000 84,000 101-00-47021-025 Plan Check Fee 408,671 412,000 467,000 375,000 470,000 101-00-47030-025 Tree Removal Plan Check 61,043 72,000 84,000 77,000 86,000 101-00-47034-025 Contract Plan Review Services -
101-00-47035-025 Contract Inspection Services -
101-00-47050-025 Penalty No Building Permit 10,394 25,000 10,000 6,291 12,000 101-00-48502-025 Miscellaneous Income 201
Total Building Revenue -> 1,680,961 1,817,000 1,929,000 1,562,291 1,952,000 101-00-44001-040 Municipal & Vehicle Code Fines 6,331 5,000 5,000 3,736 5,100 101-00-44002-040 Other Fines & Forfeiture (County) 55,349 37,000 47,000 39,000 41,000 101-00-45019-040 Grant Police -
101-00-45007-040 POST Reimb 10,292 13,000 17,000 15,000 17,300 101-00-48505-040 Federal SRO Grant - 75,000 75,000 75,000 101-00-47005-040 Other Licenses & Permit 6,431 4,140 4,140 1,975 4,140 101-00-47009-040 Photocopy Fee 130 150 150 115 150
101-00-47011-040 Alarm Sign Fees 2,660 2,400 2,400 1,500 1,500 101-00-47012-040 Vehicle Release 2,498 2,300 2,300 1,000 1,000 101-00-47013-040 Police Report 15
101-00-47014-040 Fingerprinting Fee 160 - - -
101-00-47016-040 Special Service Fee 8,788 3,000 5,500 8,338 10,000 GF Rev-Exp Sum FY2023-24 Page 27 of 151
Town of Atherton
General Fund 101
Revenue & Expenditures Summary
Fiscal Year 2023-2024
Adopted Adjusted Estimated Recommended
Account Description Actual Budget Budget Actuals Budget 2021-2022 2022-2023 2022-2023 2022-2023 2023-2024
101-00-47017-040 Solicitor's Permit - - -
101-00-47018-040 Disaster Assistance Reimb
101-00-47046-040 Alarm Permit Fee 5,100 122,500 122,500 122,500 122,500 101-00-47049-040 False Alarm Fees 32,700 30,000 30,000 7,400 8,000 101-00-48502-040 Miscellaneous Income 657 400 400 - -
Total Police Revenue -> 131,110 294,890 311,390 200,564 285,690 101-00-45021-053 Highway Maint Reimbursement 35,700 35,700 35,700 35,700 35,700 101-00-47003-050 Encroachment 591,210 623,000 643,000 485,000 600,000 Total DPW Revenue -> 626,910 658,700 678,700 520,700 635,700 101-00-47022-058 Social Fees 89,026 90,100 100,100 90,000 95,000 101-00-47023-058 Meeting Fees - 10,000 10,000 -
101-00-47025-058 Class Fees 7,260 15,000 15,000 8,278 15,000 101-00-47028-058 Weddings 19,499 40,000 40,000 31,000 40,000 101-00-47029-058 Park Day Use Fee 16,327 16,500 16,500 11,000 16,500 101-00-47033-058 Catering Service Fee 7,139 5,200 40,200 31,000 41,000 101-00-47039-058 Park Rev-Admin 30% Non-Resident 19,171 - 9,000 - 101-00-47040-058 Park Rev-Admin 15% Resident 5,970 - 2,000 - Total Park Program Revenue -> 164,391 176,800 232,800 171,278 207,500 acct
101-00-44003-000 Heritage Tree Damage Fee 136,260 20,000 20,000 35,400 40,000 101-00-44004-000 C & D Deposit Forfeited 655,900 65,000 615,000 700,000 900,000 101-00-45016-058 DOC -CALRecycle-Park/Recreation 5,000 5,000 5,000 5,000 5,000 101-00-45016-000 DOC Grant 20,678
101-00-45019-000 Grant - 65,000 65,000 40,000 25,000
101-00-45020-000 Other Reimbursements - - - -
101-00-47005-012 Other Licenses & Permit Admin 2,100 1,200 1,200 1,125 1,200 101-00-47009-000 Photocopy Fee -
101-00-47031-030 Tree Inspection Fee 36,442 32,000 40,000 23,681 32,000 101-00-47036-030 Admin Citation (code enforcement) 10,300 32,000 107,000 106,400 85,000 101-00-47038-000 Banner Permit Fee 2,025 2,200 2,200 1,575 2,200 101-00-47045-000 Drone Application Fee 250 750 750 - 750 101-00-47052-050 Chargepoint Chargin Stations 1,000 776 101-00-48001-000 Interest Income (518,658) 132,000 132,000 150,000 175,000 101-00-48002-000 Cell Antenna Lease 67,896 70,775 70,775 70,775 73,606 101-00-48003-000 Property Rental - Playschool 67,154 89,533 89,533 85,000 89,533 101-00-48005-000 Post Office 1,690 2,700 2,700 1,371 2,700 101-00-48502-000 Miscellaneous Income 44,826 2,300 2,300 1,048 2,300 101-00-48520-000 ARP Funds Fiscal Recovery 1,707,322
101-00-48525-000 Bayfront Canal Leaseback Fund 1,350,000 Total Misc. Revenues -> 3,589,185 520,458 1,154,458 1,222,151 1,434,289 Total Operating Revenues -> 21,284,518 19,583,306 21,161,935 20,299,375 22,010,474 Expenditures
City Council Department 48,972 61,513 61,513 59,000 69,015 Administration Department 1,086,144 1,032,501 1,199,001 1,175,000 1,242,124 City Attorney Department 242,338 310,000 310,000 310,000 310,000 Finance Department 835,390 897,696 897,696 875,000 867,573 Planning Department 402,922 612,071 762,071 762,071 1,649,819 Building Department 1,284,442 1,454,284 1,523,034 1,400,000 1,520,144 Inter Department 816,792 981,511 1,024,511 1,005,000 1,055,542 Police Department 14,055,499 9,303,866 9,526,866 9,500,000 9,295,192 Public Works Department 1,881,249 3,076,233 3,233,233 2,900,000 3,386,867 Total Operating Expenditures -> 20,653,748 17,729,676 18,537,925 17,986,071 19,396,276 Excess (Deficiency) of Revenues Over
Expenditures 630,769 1,853,631 2,624,010 2,313,304 2,614,198 GF Rev-Exp Sum FY2023-24 Page 28 of 151
Town of Atherton
General Fund 101
Revenue & Expenditures Summary
Fiscal Year 2023-2024
Adopted Adjusted Estimated Recommended
Account Description Actual Budget Budget Actuals Budget 2021-2022 2022-2023 2022-2023 2022-2023 2023-2024
Other Financing Sources/(Uses)
101-00-58002-030 Trans Out CIP 401 Future Projects (3,340,000) (3,340,000) (3,340,000) 101-00-58010-000 COP Debt Service (861,871) (861,000) (861,000) (861,000) (861,871) 101-00-58005-000 Transfer (out) to OPEB/Pension
101-00-58004-000 Trsfr in/(out) Workers Compensation 150,000 150,000 101-00-58002-000 Trsfr in/(out) CIP (401) (1,350,000)
101-00-58002-030 Trsfr in/(out) Const. 406-COP Funds (453,135) (453,135) 101-00-58003-000 Trsfr in/(out) to Facilities Const-406 (3,640,557) COVID America Rescue Plan
Excess ERAF 2,488,713 2,316,000 2,339,064 2,339,064 2,300,000 Total Transfers In/(Out) -> (3,363,715) (1,885,000) (2,165,071) (2,165,071) 1,438,129 Incr/(Decr) of General Fund Resv (2,732,945) (31,369) 458,939 148,233 4,052,327 Net Change in Fund Balance (2,732,945) (31,369) 458,939 148,233 4,052,327 Beginning Fund Balance 16,318,279 13,585,333 13,585,333 13,585,333 13,733,566 Ending Fund Balance 13,585,333 13,553,964 14,044,273 13,733,566 17,785,893 Fund Balance Schedule
Building Component Town Center Funding
15% Emergency Reserve 3,098,062 2,659,451 2,780,689 2,697,911 2,909,441 15% Reserve 3,098,062 2,659,451 2,780,689 2,697,911 2,909,441 Reserved for ARPA 1,707,000 1,707,000 1,707,000 1,707,000 Available Fund Balance 7,389,209 6,528,061 6,775,895 6,630,745 10,260,010 Ending Fund Balance 13,585,333 13,553,964 14,044,273 13,733,566 17,785,893 GF Rev-Exp Sum FY2023-24 Page 29 of 151
Adopted Adjusted Recomm
Actual Budget Budget Budget
Category 2021-2022 2022-2023 2022-2023 2023-2024
General Operation 1,919 5,000 5,000 5,500
Other Services/Exp 37,854 50,213 50,213 57,215
Supplies & Materials 1,993 1,300 1,300 1,300
Capital Outlay 7,206 5,000 5,000 5,000
City Council 48,972 61,513 61,513 69,015
Town of Atherton
Annual Operating Budget FY 2023-2024
City Council Budget - Summary

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Actual Budget Budget Budget
Category Account Description 2021-2022 2022-2023 2022-2023 2023-2024 General Operation 101-11-53016-011 Utilities - Water 230 2,500 2,500 2,500 General Operation 101-11-53024-011 Advertising/Publishing 1,689 2,500 2,500 3,000 Other Services/Exp 101-11-54002-011 Bus Meeting & Meals 1,021 2,500 2,500 5,400 Other Services/Exp 101-11-54003-011 Conferences 5,101 7,500 7,500 7,500 Other Services/Exp 101-11-54004-011 Training & Workshops 5,900 9,000 9,000 10,000 Other Services/Exp 101-11-54007-011 Membership/Dues 13,515 15,713 15,713 15,815 Other Services/Exp 101-11-54008-011 Mileage Reimbursement - - - - Other Services/Exp 101-11-54010-011 Other Contract Services 2,853 - - - Other Services/Exp 101-11-54011-011 Environmental Program 7,715 - - - Other Services/Exp 101-11-54013-011 Contribution-SSV 750 1,000 1,000 1,000 Other Services/Exp 101-11-54014-011 Contribution-HIP - 2,500 2,500 17,500 Other Services/Exp 101-11-54015-011 Contribution-SSM County 1,000 - - - Other Services/Exp 101-11-54020-011 Election Cost - 12,000 12,000 - Supplies & Materials 101-11-55002-011 Office Supplies 1,993 1,300 1,300 1,300 Capital Outlay 101-11-57006-011 Computer Equipment/Software 4,297 - - - Capital Outlay 101-11-57007-011 Office Equip & Furniture 2,909 5,000 5,000 5,000 Total City Council 48,972 61,513 61,513 69,015
Town of Atherton Annual Operating Budget FY 2023-2024
City Council Budget By Account

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Town of Atherton
Annual Operating Budget FY 2023-24
Administration Budget - Summary
Adopted Adjusted Recomm
Actual Budget Budget Budget
Category 2021-2022 2022-2023 2022-2023 2023-2024
Salaries & Wages 539,544 515,744 515,744 680,235
EE Benefits 271,296 264,274 264,274 284,807
Professional Svs 52,795 30,000 150,000 40,000
General Operations 27,231 38,396 38,396 45,496
Other Services/Exp. 174,372 168,186 214,686 176,686
Supplies & Materials 14,250 12,500 12,500 12,500
Capital Outlay 6,656 3,400 3,400 2,400
Administration Total 1,086,144 1,032,500 1,199,000 1,242,124

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Adopted Adjusted Recomm
Actual Budget Budget Budget
Category Account Description 2021-2022 2022-2023 2022-2023 2023-2024 Salaries & Wages 101-12-50001-012 Regular Salaries 529,680 507,244 507,244 671,735 Salaries & Wages 101-12-50001-012 Office Intern - 7,500 7,500 7,500 Salaries & Wages 101-12-50006-012 Overtime 9,863 1,000 1,000 1,000 EE Benefits 101-12-50013-012 EE Benefits Earned 10,329 15,217 15,217 20,152 EE Benefits 101-12-51001-012 Medicare Tax 8,616 7,355 7,355 9,740 EE Benefits 101-12-51002-012 Social Security Tax 103 - - - EE Benefits 101-12-51003-012 PERS Retire Contrib- ER 42,592 42,362 42,362 58,914 EE Benefits 101-12-51005-012 Deferred Compensation 5,772 5,772 5,772 5,772 EE Benefits 101-12-51007-012 STD Insurance 624 576 576 768 EE Benefits 101-12-51008-012 Health Insurance-Active 52,452 50,441 50,441 61,849 EE Benefits 101-12-51009-012 Health Insurance-Retirees 45,251 29,934 29,934 19,757 EE Benefits 101-12-51010-012 Dental Insurance 3,827 3,694 3,694 5,762 EE Benefits 101-12-51011-012 Vision Insurance 910 715 715 920 EE Benefits 101-12-51013-012 Workers' Compensation 23,423 12,681 12,681 6,717 EE Benefits 101-12-51014-012 Life & ADD Insurance 574 529 529 740 EE Benefits 101-12-51015-012 LTD Insurance 2,380 2,199 2,199 2,993 EE Benefits 101-12-51016-012 Unemployment Insurance 5,579 5,072 5,072 6,717 EE Benefits 101-12-51019-012 Allowance 816 - - -
EE Benefits 101-12-51020-012 Educational Reimb - 8,000 8,000 8,000 EE Benefits 101-xx-51xxx-Misc Unfunded Liabilities-Misc 67,049 79,727 79,727 76,005 Total Salaries & Benefits 809,840 780,019 780,019 965,042 Professional Svs 101-12-52023-012 Contract Human Resources 52,795 30,000 150,000 40,000 General Operations 101-12-53002-012 Other Equip Repair & Maint 12,589 12,000 12,000 14,400 General Operations 101-12-53014-012 Utilities - Electricity 3,180 10,596 10,596 10,596 General Operations 101-12-53015-012 Utilities - Gas 391 - - - General Operations 101-12-53016-012 Utilities - Water 976 1,800 1,800 1,000 General Operations 101-12-53024-012 Advertising - Noticing 4,977 4,500 4,500 6,500 General Operations 101-12-53025-012 External Printing Services 5,118 9,000 9,000 9,000 General Operations 101-12-53026-012 Recruitment Costs - 500 500 4,000 Other Services/Exp. 101-12-54002-012 Business Meetings & Meals 178 300 300 1,000 Town of Atherton Annual Operating Budget FY 2023-24
Administration - Budget by Account

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Adopted Adjusted Recomm
Actual Budget Budget Budget
Category Account Description 2021-2022 2022-2023 2022-2023 2023-2024 Town of Atherton Annual Operating Budget FY 2023-24
Administration - Budget by Account
Other Services/Exp. 101-12-54003-012 Conferences 4,270 9,500 9,500 9,800 Other Services/Exp. 101-12-54004-012 Training and Workshops 60 10,500 10,500 11,500 Other Services/Exp. 101-12-54005-012 Subscriptions 1,630 1,200 1,200 1,200 Other Services/Exp. 101-12-54007-012 Memberships & Dues 16,245 20,036 20,036 20,036 Other Services/Exp. 101-12-54008-012 Mileage Reimbursement - 150 150 150 Other Services/Exp. 101-12-54010-012 Other Contract Services 145,988 110,000 150,000 115,000 Other Services/Exp. 101-12-54011-012 Environmental Program Committee - 5,000 11,500 5,000 Other Services/Exp. 101-12-54019-012 Special Events & Awards 3,000 8,500 8,500 10,000 Other Services/Exp. 101-12-54025-012 Technology Reimbursement 3,000 3,000 3,000 3,000 Supplies & Materials 101-12-55002-012 Office Supplies 14,250 8,500 8,500 8,500 Supplies & Materials 101-12-55017-012 Postage - 4,000 4,000 4,000 Capital Outlay 101-12-57006-012 Computer Equipment/Software 3,932 1,400 1,400 1,400 Capital Outlay 101-12-57007-012 Office Equip & Furn 2,724 1,000 1,000 1,000 Capital Outlay 101-12-57025-012 COVID-19 Emergency 1,000 1,000 - Total Operations 275,304 252,482 418,982 277,082
Total Admin Dept 1,085,144 1,032,501 1,199,001 1,242,124

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Town of Atherton
Annual Operating Budget FY 2023-2024
City Attorney Budget - Summary
Adopted Adjusted Recomm
Actual Budget Budget Budget
Category 2021-2022 2022-2023 2022-2023 2023-2024
Professional Svs 241,102 300,000 300,000 310,000
Capital Outlay 1,236 10,000 10,000 -
City Attorney Total 242,338 310,000 310,000 310,000

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Adopted Adjusted Recomm
Actual Budget Budget Budget
Category Account Description 2021-2022 2022-2023 2022-2023 2023-2024 Professional Svs 101-16-52002-016 City Attorney - Retainer 177,763 180,000 180,000 204,000 Professional Svs 101-16-52006-016 City Attorney - Other Services 63,339 120,000 120,000 106,000 Capital Outlay 101-16-57025-016 COVID-19 Emergency 1,236 10,000 10,000 - Total City Attorney Dept 242,338 310,000 310,000 310,000 Town of Atherton Annual Operating Budget FY 2023-2024
City Attorney - Budget By Account

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Town of Atherton
Operating Budget FY 2023-2024
Finance Budget - Summary
Adopted Adjusted Recomm
Actual Budget Budget Budget
Category 2021-22 2022-23 2022-23 2023-24
Salaries & Wages 456,746 465,517 465,517 484,138
EE Benefits 196,819 186,818 186,818 163,714
Professional Svs 100,926 87,231 87,231 93,907
General Operations 27,568 26,750 26,750 26,750
Other Services/Exp. 50,956 126,280 126,280 95,165
Supplies & Materials 1,051 1,500 1,500 1,300
Capital Outlay 1,324 3,600 3,600 2,600
Finance Total 835,390 897,696 897,696 867,573

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Adopted Adjusted Recomm
Actual Budget Budget Budget
Account Description 2021-22 2022-23 2022-23 2023-24
101-18-50001-018 Regular Salaries 447,734 451,958 451,958 470,037 101-18-50006-018 Overtime - - - -
101-18-50013-018 EE Benefits Earned 9,012 13,559 13,559 14,101 101-18-51001-018 Medicare 7,036 6,553 6,553 6,816
101-18-51003-018 PERS Retire Contrib- ER 37,726 37,879 37,879 43,594 101-18-51007-018 STD Insurance 624 576 576 576
101-18-51008-018 Health Insurance-Active 44,985 42,362 42,362 43,186 101-18-51009-018 Health Insurance-Retirees 34,484 26,332 26,332 6,586 101-18-51010-018 Dental Insurance 3,818 3,685 3,685 4,422 101-18-51011-018 Vision Insurance 675 794 794 794
101-18-51013-018 Workers' Compensation 19,777 13,559 13,559 4,700 101-18-51014-018 Life & ADD Insurance 424 427 427 427
101-18-51015-018 LTD Insurance 2,437 2,371 2,371 2,382
101-18-51016-018 Unemployment Insurance 4,668 4,520 4,520 4,700 101-xx-51xxx-misc Unfunded liabilities 40,165 47,760 47,760 45,530 Total Salaries & Benefits 653,566 652,335 652,335 647,852 101-18-52001-018 Audit & Financial 80,017 66,322 66,322 70,965 101-18-52017-018 Technical Services 20,909 20,909 20,909 22,942 101-18-53002-018 Repair Machinery & Equip - 200 200 200 101-18-53025-018 External Printing Service 3,271 3,500 3,500 3,500 101-18-53031-018 Banking Services 14,297 12,550 12,550 12,550 101-18-53503-018 Trsfr to Equip Replace Fund 10,000 10,500 10,500 10,500 101-18-54003-018 Conferences - 2,625 2,625 2,625
101-18-54002-018 Business Meetings & Meals 1,200
101-18-54004-018 Training and Workshops 122 5,040 5,040 5,040 101-18-54005-018 Subscriptions - - - -
Town of Atherton Annual Operating Budget FY 2023-2024
Finance - Budget by Account

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Adopted Adjusted Recomm
Actual Budget Budget Budget
Account Description 2021-22 2022-23 2022-23 2023-24
Town of Atherton Annual Operating Budget FY 2023-2024
Finance - Budget by Account
101-18-54007-018 Memberships & Dues 270 1,260 1,260 1,050 101-18-54008-018 Mileage Reimbursement - 105 105 -
101-18-54010-018 Other Contract Services 31,703 85,250 85,250 45,250 101-18-54016-018 Business License Processing Fee 18,860 32,000 32,000 40,000 101-18-55002-018 Office Supplies 1,001 1,000 1,000 800
101-18-55009-018 Misc. Computer Parts 50 500 500 500
101-18-57006-018 Computer Equip/Software 1,324 2,100 2,100 2,100 101-18-57007-018 Office Machines & Furniture - 500 500 500 101-18-57025-018 COVID-19 Emergency - 1,000 1,000 -
181,824 245,361 245,361 219,722
Total Operations 181,824 245,361 245,361 219,722
Total Finance Dept 835,390 897,696 897,696 867,573

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Town of Atherton
Annual Operating Budget FY 2023-2024
Planning Budget - Summary
Adopted Adjusted Recomm
Actual Budget Budget Budget
Category 2021-2022 2022-2023 2022-2023 2023-2024
Professional Svs 389,439 594,275 744,275 1,583,839
General Operations 10,667 14,696 14,696 21,100
Other Services/Exp. - - - 37,440
Supplies & Materials 2,448 2,500 2,500 4,800
Capital Outlay 368 600 600 2,640
Planning Total 402,922 612,071 762,071 1,649,819

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Adopted Adjusted Recomm
Actual Budget Budget Budget
Category Account Description 2021-2022 2022-2023 2022-2023 2023-2024 Professional Svs 101-20-52011-020 Contract Planner 327,374 301,275 451,275 877,440 Professional Svs 101-20-52014-020 General Plan Update 431 55,000 55,000 63,101 Professional Svs 101-20-52015-020 Housing Element 58,884 228,000 228,000 629,998 Professional Svs 101-20-52017-020 Technical Services - - - 3,300 Professional Svs 101-20-52029-020 Contract Arborist Service 2,750 10,000 10,000 10,000 General Operations 101-20-53002-020 Other Equip Repair & Maint - - - - General Operations 101-20-53014-020 Utilities - Electricity 3,180 10,596 10,596 8,000 General Operations 101-20-53016-020 Utilities - Water 459 600 600 600 General Operations 101-20-53024-020 Advertising/Noticing 4,486 1,500 1,500 10,000 General Operations 101-20-53033-020 Rent - Mach & Equip 2,542 2,000 2,000 2,500 Other Services/Exp. 101-20-54007-020 Membership Dues - - - - Other Services/Exp. 101-20-54010-020 Other Contract Services - - 37,440 Supplies & Materials 101-20-55002-020 Office Supplies 2,448 2,500 2,500 1,800 Supplies & Materials 101-20-55009-020 Misc. Computer Parts - - 3,000 Capital Outlay 101-20-57006-020 Computer Equipment/Software 368 600 600 2,640 Capital Outlay 101-20-57025-020 COVID-19 Emergency - - - Total Planning Dept 402,922 612,071 762,071 1,649,819
Town of Atherton Annual Operating Budget FY 2023-2024
Planning Budget By Account

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Town of Atherton
Annual Operating Budget FY 2023-2024
Building Budget - Summary
Adopted Adjusted Recomm
Actual Budget Budget Budget
Category 2021-22 2022-23 2022-23 2023-24
Salaries & Wages 177,125 181,500 181,500 185,910
EE Benefits 180,869 191,278 191,278 162,929
Professional Svs 916,255 1,048,700 1,048,700 1,145,600
General Operations 6,181 15,456 15,456 16,656
Other Services/Exp. 246 1,150 1,150 1,350
Supplies & Materials 2,992 4,200 4,200 5,700
Capital Outlay 774 12,000 12,000 2,000
Building Total 1,284,442 1,454,284 1,454,284 1,520,144

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Adopted Adjusted Recomm
Actual Budget Budget Budget
Category Account Description 2021-22 2022-23 2022-23 2023-24 Salaries & Wages 101-25-50001-025 Regular Salaries 173,598 176,213 176,213 180,495 Salaries & Wages 101-25-50006-025 Overtime - - - -
Salaries & Wages 101-25-50013-025 EE Benefits Earned 3,527 5,286 5,286 5,415 EE Benefits 101-25-51001-025 Medicare 2,873 2,628 2,628 2,690 EE Benefits 101-25-51003-025 PER Retire Contrb- ER 13,971 14,410 14,410 16,136 EE Benefits 101-25-51007-025 STD Insurance 285 269 269 269 EE Benefits 101-25-51008-025 Health Insurance-Active 26,402 25,596 25,596 26,097 EE Benefits 101-25-51009-025 Health Insurance-Retirees 32,616 28,994 28,994 6,586 EE Benefits 101-25-51010-025 Dental Insurance 1,913 1,905 1,905 2,275 EE Benefits 101-25-51011-025 Vision Insurance 352 352 352 352 EE Benefits 101-25-51013-025 Workers' Compensation 7,945 5,436 5,436 1,855 EE Benefits 101-25-51014-025 Life & ADD Insurance 181 193 193 193 EE Benefits 101-25-51015-025 LTD Insurance 1,062 1,020 1,020 1,033 EE Benefits 101-25-51016-025 Unemployment Insurance 1,844 1,762 1,762 1,805 EE Benefits 101-xx-51xxx-misc Unfunded liabilities-Misc 91,427 108,713 108,713 103,638 Total Salaries & Benefits 357,994 372,778 372,778 348,838 Professional Svs 101-25-52017-025 Technical Service - 32,000 32,000 42,000 Professional Svs 101-25-52033-025 Contract Bldg & Life Safety Svs 916,255 1,016,700 1,085,450 1,103,600 General Operations 101-25-53014-025 Utilities - Electricity 3,180 10,596 10,596 10,596 General Operations 101-25-53016-025 Utilities - Water 459 1,000 1,000 1,000 General Operations 101-25-53024-025 Advertising/Publishing - - 1,200 General Operations 101-25-53033-025 Rent - Mach & Equip 2,542 3,860 3,860 3,860 Other Services/Exp. 101-25-54005-025 Subscriptions - 1,000 1,000 1,200 Other Services/Exp. 101-25-54007-025 Memberships & Dues 145 150 150 150 Supplies & Materials 101-25-54010-025 Other Contract Services 101 - - - Supplies & Materials 101-25-55002-025 Office Supplies 2,992 3,200 3,200 4,400 Supplies & Materials 101-25-55006-025 Safety Supplies & Matls - 1,000 1,000 1,300 Capital Outlay 101-25-57006-025 Computer Equipment/Software 736 2,000 2,000 2,000 Capital Outlay 101-25-57007-025 Office Equip & Furniture - - - - Capital Outlay 101-25-57025-025 COVID-19 Emergency 38 10,000 10,000 - Total Operations 926,448 1,081,506 1,150,256 1,171,306
Total Building Dept 1,284,442 1,454,284 1,523,034 1,520,144 Town of Atherton Annual Operating Budget FY 2023-2024
Building Budget By Account

Page 43 of 151 ends

Town of Atherton
Annual Operating Budget FY 2023-2024
Inter Department Budget - Summary
Adopted Adjusted Recomm
Actual Budget Budget Budget
Category 2021-2022 2022-2023 2022-2023 2023-2024
EE Benefits 2,260 2,000 2,000 2,000
Professional Svs 163,432 163,200 163,200 116,196
General Operations 312,055 435,260 478,260 551,295
Other Services/Exp. 166,065 122,508 122,508 127,508
Supplies & Materials 12,793 20,500 20,500 20,500
Capital Outlay 160,187 238,043 238,043 238,043
Inter-Dept. Total 816,792 981,511 1,024,511 1,055,542

Page 44 of 151 ends

Adopted Adjusted Recomm
Actual Budget Budget Budget
Category Account Description 2021-2022 2022-2023 2022-2023 2023-2024 EE Benefits 101-30-51012-030 Employee Assistance Program 2,260 2,000 2,000 2,000 Professional Svs 101-30-52019-030 IT Support 163,432 163,200 163,200 116,196 General Operations 101-30-53018-030 Utilities - Telephone 15,378 15,000 15,000 15,000 General Operations 101-30-53019-030 Liability Insurance 241,418 343,932 343,932 359,124 General Operations 101-30-53020-030 Employment Practice Liability Ins 26,328 26,328 26,328 37,171 General Operations 101-30-53021-030 Property Insurance 28,931 50,000 93,000 140,000 Other Services/Exp. 101-30-53035-030 Other Rents & Leases 38,199 - - - Other Services/Exp. 101-30-54007-030 Memberships & Dues 3,239 6,765 6,765 6,765 Other Services/Exp. 101-30-54010-030 Other Contract Services 500 - - - Other Services/Exp. 101-30-54017-030 Post Office Expense 5,896 5,743 5,743 5,743 Other Services/Exp. 101-30-54029-030 County Tax Administration Cost 118,230 110,000 110,000 115,000 Supplies & Materials 101-30-55008-030 Misc Computer Software 180 - - - Supplies & Materials 101-30-55009-030 Misc Computer Parts & Supplies 3,475 5,000 5,000 5,000 Supplies & Materials 101-30-55016-030 Other Supplies & Materials 557 2,000 2,000 2,000 Supplies & Materials 101-30-55017-030 Postage 8,581 13,500 13,500 13,500 Capital Outlay 101-30-57006-030 IT Infrastructure Plan 157,387 238,043 238,043 238,043 Capital Outlay 101-30-59010-030 2020 Lease Cost of Issuance 2,800 - - - Total Inter-Department 816,792 981,511 1,024,511 1,055,542 Town of Atherton Annual Operating Budget FY 2023-2024
Inter-Department Budget By Account

Page 45 of 151 ends

Town of Atherton
Annual Operating Budget FY 2023-2024
Police Budget - Summary
Adopted Adjusted Recomm
Actual Budget Budget Budget
Category 2021-2022 2022-2023 2022-2023 2023-2024
Salaries & Wages 4,456,962 4,777,213 4,957,213 5,130,345 EE Benefits 8,570,555 3,203,693 3,203,693 2,669,463
Professional Svs 109,590 105,308 116,308 150,188
General Operations 339,799 474,450 468,450 518,613
Other Services/Exp. 281,548 284,388 312,388 335,172
Supplies & Materials 194,102 172,500 182,500 192,500
Capital Outlay 102,943 286,314 286,314 298,911
Police Total 14,055,499 9,303,866 9,526,866 9,295,192

Page 46 of 151 ends

Adopted Adjusted Recomm
Actual Budget Budget Budget
Category Account Description 2021-2022 2022-2023 2022-2023 2023-2024 Salaries & Wages 101-40-50001-040 Regular Salaries 3,294,794 3,677,345 3,677,345 3,807,002 Salaries & Wages 101-40-50003-040 Dispatcher Salaries 536,647 579,951 579,951 618,426 Salaries & Wages 101-40-50004-040 Reserve Salaries 75,428 96,356 26,356 96,356 Salaries & Wages 101-40-50005-040 Temporary Help 35,647 28,561 28,561 28,561 Salaries & Wages 101-40-50006-040 Overtime 510,934 385,000 635,000 570,000 Salaries & Wages 101-40-50007-040 Special Event Salaries Reimb 3,513 10,000 10,000 10,000 EE Benefits 101-40-50013-040 EE Benefits Earned 116,657 175,892 175,892 182,617 EE Benefits 101-40-51001-040 Medicare Tax 71,774 65,459 65,459 67,897 EE Benefits 101-40-51002-040 Social Security 1,831 5,974 5,974 5,974 EE Benefits 101-40-51003-040 PERS Retire Contr - ER 567,178 602,233 602,233 673,576 EE Benefits 101-40-51004-040 PERS Retire Contr - EE - - - - EE Benefits 101-40-51005-040 Deferred Compensation 18,552 25,184 25,184 26,711 EE Benefits 101-40-51006-040 Benefits Admin Fees - - - - EE Benefits 101-40-51007-040 STD Insurance 4,668 5,832 5,832 5,832 EE Benefits 101-40-51008-040 Health Insurance - Active 582,222 528,595 528,595 521,857 EE Benefits 101-40-51009-040 Health Insurance - Retirees 504,267 441,598 441,598 72,443 EE Benefits 101-40-51010-040 Dental Insurance 41,871 38,419 38,419 45,855 EE Benefits 101-40-51011-040 Vision Insurance 8,106 7,630 7,630 7,241 EE Benefits 101-40-51013-040 Workers' Compensation 473,731 265,498 265,498 45,654 EE Benefits 101-40-51014-040 Life & ADD Insurance 3,578 3,730 3,730 3,730 EE Benefits 101-40-51015-040 LTD Insurance 27,042 29,593 29,593 29,693 EE Benefits 101-40-51016-040 Unemployment Insurance 48,417 45,222 45,222 46,903 EE Benefits 101-40-51018-040 Uniforms 35,439 30,000 30,000 30,000 EE Benefits 101-40-51020-040 Educational Reimbursement - 20,000 20,000 20,000 EE Benefits 101-40-51xxx-040 Unfunded liabilities-Misc 58,179 69,180 69,180 65,950 EE Benefits 101-40-51xxx-040 Unfunded liabilities-Safety 6,007,045 843,654 843,654 817,530 Total Salaries & Benefits 13,027,518 7,980,906 8,160,906 7,799,808 Professional Svs 101-40-52017-040 Technical Services 109,590 105,308 116,308 150,188 General Operations 101-40-53001-040 Equip Maint - Vehicles 56,890 50,000 50,000 50,000 General Operations 101-40-53002-040 Equip Maint - Other 8,513 10,000 10,000 12,000 General Operations 101-40-53014-040 Utilities - Electricity 61,199 127,000 127,000 140,000 General Operations 101-40-53015-040 Utilities - Gas 569 3,000 3,000 - General Operations 101-40-53016-040 Utilities - Water 6,148 4,500 6,500 6,500 General Operations 101-40-53018-040 Utilities - Telephone 43,776 42,750 34,750 43,450 Town of Atherton Annual Operating Budget FY 2023-2024
Police Budget By Account

Page 47 of 151 ends

Adopted Adjusted Recomm
Actual Budget Budget Budget
Category Account Description 2021-2022 2022-2023 2022-2023 2023-2024 Town of Atherton Annual Operating Budget FY 2023-2024
Police Budget By Account
General Operations 101-40-53025-040 Printing - External Service 8,420 12,000 12,000 10,000 General Operations 101-40-53026-040 Recruitment Cost 7,608 6,000 6,000 6,000 General Operations 101-40-53028-040 Citation Processing 343 5,000 5,000 5,000 General Operations 101-40-53032-040 Rent - Facilities 4,532 - - - General Operations 101-40-53503-040 Trsfr to Equip Replace Fd 141,800 214,200 214,200 245,663 Other Services/Exp. 101-40-54003-040 Conferences 4,465 5,000 5,000 5,000 Other Services/Exp. 101-40-54004-040 Training & Workshops 14,547 13,000 13,000 13,000 Other Services/Exp. 101-40-54005-040 Subscriptions (180) 3,000 1,000 3,000 Other Services/Exp. 101-40-54006-040 POST Training 47,217 40,000 40,000 50,000 Other Services/Exp. 101-40-54007-040 Memberships & Dues 3,834 4,750 4,750 4,750 Other Services/Exp. 101-40-54008-040 Mileage Reimbursement 110 300 300 300 Other Services/Exp. 101-40-54010-040 Other Contract Services 151,527 157,338 187,338 205,525 Other Services/Exp. 101-40-54021-040 Animal Control Services 60,028 61,000 61,000 53,597 Supplies & Materials 101-40-55002-040 Office Supplies 14,699 12,000 12,000 12,000 Supplies & Materials 101-40-55006-040 Safety Supplies & Materials 8,795 9,000 9,000 9,000 Supplies & Materials 101-40-55007-040 K-9 Expenses 8,192 12,000 12,000 24,000 Supplies & Materials 101-40-55015-040 Oil and Gasoline 101,225 75,000 85,000 75,000 Supplies & Materials 101-40-55016-040 Other Supplies & Matls 53,462 56,500 56,500 44,500 Supplies & Materials 101-40-55018-040 Disaster/Emergency 7,729 8,000 8,000 28,000 Capital Outlay 101-40-57004-040 Mach & Equip 765 6,300 6,300 - Capital Outlay 101-40-57006-040 Computer Equip/Software* 101,129 280,014 280,014 298,911 Capital Outlay 101-40-57025-040 COVID-19 Emergency 1,050 - - - 1,027,982 1,322,960 1,365,960 1,495,384
Total Operations 1,027,982 1,322,960 1,365,960 1,495,384 Total Police Dept 14,055,499 9,303,866 9,526,866 9,295,192

Page 48 of 151 ends

Description Amount Note
Request #1 Equipment Replacement
Weapons Rack 7,732
Request #2 Equipment Replacement
Narcan - current order expires February 2024 3,000
Request #3 Equipment Replacement
Aardvark 18,566
Request #4 Equipment Replacement
LED Portable Emergency Light 2,500
Request #5 Equipment Replacement
Red Dot Pistols 28,865
Total Cost to Equipment Replacement Fund 60,663
Town of Atherton Annual Operating Budget FY 2023-2024
Supplemental Budget Request - Poilce Department

Page 49 of 151 ends

Town of Atherton
Annual Operating Budget FY 2023-24
DPW 50-59 Budget - Summary
Adopted Adjusted Recomm
Actual Budget Budget Budget
Category 2021-2022 2022-2023 2022-2023 2023-2024
Salaries & Wages 269,274 281,416 281,416 446,283
EE Benefits 390,311 384,429 384,429 340,696
Professional Svs 680,385 1,060,000 1,137,000 1,100,000
General Operations 435,620 945,738 1,025,738 1,159,238
Other Services/Exp. 46,021 100,500 100,500 102,700
Supplies & Materials 35,587 74,650 74,650 78,150
Capital Outlay 116,813 229,500 229,500 159,800
DPW Total 1,974,011 3,076,233 3,233,233 3,386,867

Page 50 of 151 ends

Adopted Adjusted Recomm
Actual Budget Budget Budget
Category Account Description 2021-2022 2022-2023 2022-2023 2023-2024 Salaries & Wages 50001 Regular Salaries 422,382 430,189 430,189 590,253 Salaries & Wages 50013 EE Benefits Earned 8,570 12,906 12,906 17,708 Salaries & Wages 50015 Salary Allocated to CIP (161,678) (161,678) (161,678) (161,678) EE Benefits 51001 Medicare Insurance 6,917 6,310 6,310 8,631 EE Benefits 51003 PERS Retire Contr - ER 39,349 39,960 39,960 57,048 EE Benefits 51007 STD Life 531 499 499 691
EE Benefits 51008 Health Insurance-Active 44,397 43,645 43,645 63,669 EE Benefits 51009 Health Insurance-Retirees 131,130 106,475 106,475 32,929 EE Benefits 51010 Dental Insurance 4,178 4,122 4,122 6,294 EE Benefits 51011 Vision Insurance 805 794 794 999
EE Benefits 51013 Workers Compensation 19,096 13,056 13,056 5,953 EE Benefits 51014 Life & ADD Insurance 386 445 445 554
EE Benefits 51015 LTD Insurance 2,008 1,973 1,973 2,779 EE Benefits 51016 Unemployment Insurance 4,561 4,302 4,302 5,903 EE Benefits 51xxx Unfunded Liabilities-Misc 136,953 162,848 162,848 155,246 Total Salaries & Benefits 659,585 665,845 665,845 786,979 Professional Svs 52010 (50) Contract Engineering 108,390 100,000 177,000 150,000 Professional Svs 52017 Technical Services 9,673 40,000 40,000 40,000 Professional Svs 52030 (58) Contract Park Event Svs 12,635 10,000 10,000 - Professional Svs 52031 Contract DPW Maint Serv 549,687 910,000 910,000 910,000 General Operations 53001 Vehicle Repair & Maint 4,840 10,000 10,000 10,000 General Operations 53002 Equipment Repair & Maint 669 82,000 82,000 179,500 General Operations 53003 Building Security 930 11,000 11,000 11,000 General Operations 53004 Facility Repair & Maint 38,170 100,500 180,500 205,500 General Operations 53006 Electrical Repair & Maint 7,302 11,000 11,000 11,000 General Operations 53008 Contract Custodial Services 100,375 225,000 225,000 225,000 General Operations 53009 Contract Tree Maintenance 72,136 110,000 110,000 110,000 General Operations 53010 Street Sweeping 26,051 30,000 30,000 30,000 General Operations 53011 Contract Lndscp Maint. - 50,000 50,000 50,000 General Operations 53012 Traffic Signal Repair & Maint 4,914 15,000 15,000 15,000 General Operations 53013 Street Light Repair & Maint 8,027 60,000 60,000 60,000 General Operations 53014 Utilities -Electricity 72,946 101,938 101,938 105,438 Town of Atherton Annual Operating Budget FY 2023-2024
DPW - Summary By Account 50-59

Page 51 of 151 ends

Adopted Adjusted Recomm
Actual Budget Budget Budget
Category Account Description 2021-2022 2022-2023 2022-2023 2023-2024 Town of Atherton Annual Operating Budget FY 2023-2024
DPW - Summary By Account 50-59
General Operations 53015 Utilities - Gas 6,526 6,800 6,800 8,800 General Operations 53016 Utilities - Water 18,942 24,000 24,000 24,500 General Operations 53017 Utilities - Sewer 9,101 24,000 24,000 28,000 General Operations 53018 Utilities - Telephone 1,036 2,000 2,000 1,500 General Operations 53024 Advertising/Publishing 1,848 2,500 2,500 2,500 General Operations 53029 Contract Inspection & Testing 1,403 11,250 11,250 11,250 General Operations 53030(58) Credit Card Merchant Fees 3,898 5,500 5,500 5,500 General Operations 53033 Rent - Mach & Equipment 5,535 8,000 8,000 9,500 General Operations 53034 Rent - Facilities - 250 250 250 General Operations 53503 Equip Replace Charges 50,971 55,000 55,000 55,000 Other Services/Exp. 54003 Conferences 195 8,000 8,000 8,000 Other Services/Exp. 54004 Training & Workshops 133 4,600 4,600 4,500 Other Services/Exp. 54007 Membership/Dues 15,906 15,400 15,400 17,700 Other Services/Exp. 54010 Other Contract Services 29,787 72,500 72,500 72,500 Supplies & Materials 55001 Pesticides & Fertilizer - - - - Supplies & Materials 55002 Office Supplies 4,440 2,750 2,750 3,250 Supplies & Materials 55006 Safety Supplies & Matls 194 2,000 2,000 2,000 Supplies & Materials 55008 Misc. Computer Software 2,290 12,000 12,000 12,000 Supplies & Materials 55009 Misc. Computer Supplies - 750 750 750 Supplies & Materials 55010 Custodial Supplies 205 900 900 900 Supplies & Materials 55011 Landscape Supplies 9,900 23,000 23,000 23,000 Supplies & Materials 55012 Construction Matls 134 8,000 8,000 11,000 Supplies & Materials 55014 Minor Tools & Equip - 750 750 750 Supplies & Materials 55015 Gas & Oil 18,424 11,800 11,800 11,800 Supplies & Materials 55016 Other Supplies & Matls - 300 300 300 Supplies & Materials 55017 Postage - 400 400 400
Supplies & Materials 55018 Disaster Preparedness - 12,000 12,000 12,000 Capital Outlay 57002 Building Improvements 72,241 183,000 183,000 143,000 Capital Outlay 57004 Machinery & Equipment 1,226 8,500 8,500 8,500 Capital Outlay 57006 Computer Equip/Software 1,961 3,500 3,500 3,800 Capital Outlay 57007 Office Machines & Furn 805 4,500 4,500 4,500 Capital Outlay 57025 COVID-19 Emergency 40,579 30,000 30,000 - Total Operations 1,314,426 2,410,388 2,567,388 2,599,888 Total DPW 1,974,011 3,076,233 3,233,233 3,386,867

Page 52 of 151 ends

Adopted Adjusted Recomm
Actual Budget Budget Budget
Category Account Description 2021-2022 2022-2023 2022-2023 2023-2024 Salaries & Wages 101-50-50001-050 Regular Salaries 133,087 134,762 134,762 140,353 Salaries & Wages 101-50-50013-050 EE Benefits Earned 2,697 4,043 4,043 4,211 Salaries & Wages 101-50-50015-050 Salary Allocated to CIP (50,418) (50,418) (50,418) (50,418) EE Benefits 101-50-51001-050 Medicare Insurance 2,386 2,027 2,027 2,108 EE Benefits 101-50-51003-050 PERS Retire Contr - ER 12,224 12,687 12,687 14,902 EE Benefits 101-50-51007-050 STD Insurance 219 211 211 211 EE Benefits 101-50-51008-050 Health Insurance-Active 21,034 20,976 20,976 21,389 EE Benefits 101-50-51009-050 Health Insurance-Retirees 42,562 36,477 36,477 9,879 EE Benefits 101-50-51010-050 Dental Insurance 1,660 1,691 1,691 2,009 EE Benefits 101-50-51011-050 Vision Insurance 317 323 323 323 EE Benefits 101-50-51013-050 Workers Compensation 6,563 4,193 4,193 1,454 EE Benefits 101-50-51014-050 Life & ADD Insurance 155 181 181 181 EE Benefits 101-50-51015-050 LTD Insurance 811 782 782 794 EE Benefits 101-50-51016-050 Unemployment Insurance 1,428 1,348 1,348 1,404 EE Benefits 101-xx-51xxx-Misc Unfunded Liabilities-Misc 44,239 52,603 52,603 50,147 Total Salaries & Benefits 218,962 221,887 221,887 198,946 Professional Svs 101-50-52010-050 Contract Engineering 108,390 100,000 177,000 150,000 Professional Svs 101-50-52017-050 Technical Services 9,673 40,000 40,000 40,000 General Operations 101-50-53001-050 Vehicle Repair & Maint 486 - - - General Operations 101-50-53002-050 Equipment Repair & Maint - 1,500 1,500 1,500 General Operations 101-50-53014-050 Utilities - Electricity 3,180 11,438 11,438 11,438 General Operations 101-50-53015-050 Utilities - Gas - 250 250 - General Operations 101-50-53016-050 Utilities - Water 459 500 500 1,000 General Operations 101-50-53018-050 Utilities - Telephone - - - - General Operations 101-50-53024-050 Advertising/Publishing 1,848 2,500 2,500 2,500 General Operations 101-50-53029-050 Contract Inspection & Testing - 5,000 5,000 5,000 General Operations 101-50-53033-050 Rent - Mach & Equipment 2,542 4,500 4,500 4,500 General Operations 101-50-53503-050 Equip Replace Charges 13,000 18,000 18,000 18,000 Other Services/Exp. 101-50-54003-050 Conferences 195 8,000 8,000 8,000 Other Services/Exp. 101-50-54004-050 Training & Workshops 133 3,500 3,500 3,500 Town of Atherton Annual Operating Budget FY 2023-2024
DPW - Engineering By Account

Page 53 of 151 ends

Adopted Adjusted Recomm
Actual Budget Budget Budget
Category Account Description 2021-2022 2022-2023 2022-2023 2023-2024 Town of Atherton Annual Operating Budget FY 2023-2024
DPW - Engineering By Account
Other Services/Exp. 101-50-54007-050 Membership/Dues 15,906 15,000 15,000 17,000 Other Services/Exp. 101-50-54010-050 Other Contract Services - - - - Supplies & Materials 101-50-55002-050 Office Supplies 4,109 2,500 2,500 3,000 Supplies & Materials 101-50-55006-050 Safety Supplies & Matls - 1,000 1,000 1,000 Supplies & Materials 101-50-55008-050 Misc. Computer Software 2,290 10,000 10,000 10,000 Supplies & Materials 101-50-55009-050 Misc. Computer Supplies - 500 500 500 Supplies & Materials 101-50-55014-050 Minor Tools & Equip - 500 500 500 Supplies & Materials 101-50-55015-050 Gas & Oil 315 300 300 300 Supplies & Materials 101-50-55017-050 Postage - 400 400 400 Capital Outlay 101-50-57006-050 Computer Equip/Software 488 1,500 1,500 1,800 Capital Outlay 101-50-57007-050 Office Machines & Furn 805 3,000 3,000 3,000 Capital Outlay 101-59-57025-059 COVID-19 Emergency - - - Total Operations 163,819 229,888 306,888 282,938
Total DPW Engineering 382,782 451,775 528,775 481,884

Page 54 of 151 ends

Adopted Adjusted Recomm
Actual Budget Budget Budget
Category Account Description 2021-2022 2021-2022 2022-2023 2023-2024 Salaries & Wages 101-53-50001-053 Regular Salaries 108,897 110,627 110,627 187,864 Salaries & Wages 101-53-50013-053 EE Benefits Earned 2,207 3,319 3,319 5,636 Salaries & Wages 101-53-50015-053 Salary Allocated to CIP/Gas Tax (111,260) (111,260) (111,260) (111,260) EE Benefits 101-53-51001-053 Medicare Insurance 1,740 1,604 1,604 2,724 EE Benefits 101-53-51003-053 PERS Retire Contr - ER 11,108 11,129 11,129 18,477 EE Benefits 101-53-51007-053 STD Insurance 104 96 96 192 EE Benefits 101-53-51008-053 Health Insurance - Active 6,602 6,635 6,635 16,349 EE Benefits 101-53-51009-053 Health Insurance - Retirees 71,670 58,298 58,298 16,464 EE Benefits 101-53-51010-053 Dental Insurance 957 923 923 1,791 EE Benefits 101-53-51011-053 Vision Insurance 191 184 184 287 EE Benefits 101-53-51013-053 Workers Compensation 4,803 3,319 3,319 1,879 EE Benefits 101-53-51014-053 Life & ADD Insurance 87 105 105 159 EE Benefits 101-53-51015-053 LTD Insurance 397 397 397 794 EE Benefits 101-53-51016-053 Unemployment Insurance 1,201 1,106 1,106 1,879 EE Benefits 101-xx-51xxx-Misc Unfunded Liabilities-Misc 58,018 68,988 68,988 65,767 Total Salaries & Benefits 156,720 155,469 155,469 209,002 Professional Svs 101-53-52031-053 Contract DPW Maint Serv 252,908 400,000 400,000 400,000 General Operations 101-53-53001-053 Vehicle Repair & Maint 4,354 10,000 10,000 10,000 General Operations 101-53-53002-053 Equipment Repair & Maint - 2,000 2,000 3,000 General Operations 101-53-53003-053 Building Security - 500 500 500 General Operations 101-53-53004-053 Facility Repair & Maint - 5,000 5,000 5,000 General Operations 101-53-53006-053 Electrical Repair & Maint - 1,000 1,000 1,000 General Operations 101-53-53009-053 Tree Maintenance 50,278 75,000 75,000 75,000 General Operations 101-53-53010-053 Street Sweeping 26,051 30,000 30,000 30,000 General Operations 101-53-53011-053 Contract Lndscp Maint. - 50,000 50,000 50,000 General Operations 101-53-53012-053 Traffic Signal Repair & Maint 4,914 15,000 15,000 15,000 General Operations 101-53-53013-053 Street Light Repair & Maint 8,027 60,000 60,000 60,000 General Operations 101-53-53014-053 Utilities - Electricity 52,410 75,000 75,000 75,000 General Operations 101-53-53015-053 Utilities - Gas 801 850 850 1,800 General Operations 101-53-53016-053 Utilities - Water 8,982 12,500 12,500 12,500 General Operations 101-53-53018-053 Utilities - Telephone (92) 500 500 - Town of Atherton Annual Operating Budget FY 2023-2024
DPW - Street By Account

Page 55 of 151 ends

Adopted Adjusted Recomm
Actual Budget Budget Budget
Category Account Description 2021-2022 2021-2022 2022-2023 2023-2024 Town of Atherton Annual Operating Budget FY 2023-2024
DPW - Street By Account
General Operations 101-53-53029-053 Contract Inspection & Testing - 750 750 750 General Operations 101-53-53033-053 Rent - Mach & Equipment - 2,000 2,000 2,000 General Operations 101-53-53034-053 Rent - Facilities - 250 250 250 General Operations 101-53-53503-053 Equip Replace Charges 9,000 9,000 9,000 9,000 Other Services/Exp. 101-53-54004-053 Training & Workshops - 1,100 1,100 1,000 Other Services/Exp. 101-53-54007-053 Membership/Dues - 400 400 700 Other Services/Exp. 101-53-54010-053 Other Contract Services - 10,000 10,000 10,000 Supplies & Materials 101-53-55002-053 Office Supplies - 250 250 250 Supplies & Materials 101-53-55006-053 Safety Supplies & Matls - 500 500 500 Supplies & Materials 101-53-55009-053 Misc. Computer Supplies - 250 250 250 Supplies & Materials 101-53-55011-053 Landscape Supplies - 2,500 2,500 2,500 Supplies & Materials 101-53-55012-053 Construction Matls (682) 2,000 2,000 5,000 Supplies & Materials 101-53-55014-053 Minor Tools & Equip - 250 250 250 Supplies & Materials 101-53-55015-053 Gas & Oil 2,528 5,000 5,000 5,000 Supplies & Materials 101-53-55016-053 Other Supplies & Matls - 300 300 300 Supplies & Materials 101-53-55018-053 Emergency/Disaster Preparedness - 6,000 6,000 6,000 Capital Outlay 101-53-57004-053 Machinery & Equipment - 2,500 2,500 2,500 Capital Outlay 101-53-57006-053 Computer Equip/Software 736 1,000 1,000 1,000 Capital Outlay 101-53-57007-053 Office Machines & Furn - 500 500 500 Capital Outlay 101-59-57025-059 COVID-19 Emergency - 10,000 10,000 - Total Operations 420,214 791,900 791,900 786,550
Total DPW Street Maint 576,934 947,369 947,369 995,552

Page 56 of 151 ends

Adopted Adjusted Recomm
Actual Budget Budget Budget
Category Account Description 2021-2022 2022-2023 2022-2023 2023-2024 Salaries & Wages 101-57-50001-057 Regular Salaries 115,061 118,424 118,424 134,756 Salaries & Wages 101-57-50013-057 EE Benefits Earned 2,341 3,553 3,553 4,043 EE Benefits 101-57-51001-057 Medicare Insurance 1,746 1,717 1,717 1,954 EE Benefits 101-57-51003-057 PERS Retire Contr - ER 9,353 9,466 9,466 11,564 EE Benefits 101-57-51007-057 STD Insurance 145 134 134 154 EE Benefits 101-57-51008-057 Health Insurance - Active 12,800 12,054 12,054 14,205 EE Benefits 101-57-51009-057 Health Insurance - Retirees 8,691 6,400 6,400 3,293 EE Benefits 101-57-51010-057 Dental Insurance 987 953 953 1,278 EE Benefits 101-57-51011-057 Vision Insurance 183 176 176 197 EE Benefits 101-57-51013-057 Workers Compensation 4,848 3,553 3,553 1,348 EE Benefits 101-57-51014-057 Life & ADD Insurance 93 96 96 107 EE Benefits 101-57-51015-057 LTD Insurance 562 556 556 635 EE Benefits 101-57-51016-057 Unemployment Insurance 1,212 1,184 1,184 1,348 EE Benefits 101-xx-51xxx-Misc Unfunded Liabilities-Misc 12,482 14,842 14,842 14,149 Total Salaries & Benefits 170,506 173,107 173,107 189,030 Professional Svs 101-57-52031-057 Contract DPW Maint Serv 264,373 325,000 325,000 325,000 General Operations 101-57-53002-057 Equipment Repair & Maint 669 3,500 3,500 5,000 General Operations 101-57-53003-057 Building Security 698 3,000 3,000 3,000 General Operations 101-57-53004-057 Facility Repair & Maint 29,614 45,000 125,000 150,000 General Operations 101-57-53006-057 Electrical Repair & Maint 7,302 10,000 10,000 10,000 General Operations 101-57-53008-057 Contract Custodial Services 28,154 25,000 25,000 25,000 General Operations 101-57-53009-057 Tree Maintenance 21,858 35,000 35,000 35,000 General Operations 101-57-53014-057 Utilities - Electricity 8,538 6,000 6,000 10,000 General Operations 101-57-53015-057 Utilities - Gas 3,394 2,000 2,000 4,000 General Operations 101-57-53017-057 Utilities - Sewer 6,528 12,000 12,000 16,000 General Operations 101-57-53029-057 Contract Inspection & Testing 574 3,000 3,000 3,000 General Operations 101-57-53033-057 Rent - Mach & Equipment 2,993 1,500 1,500 3,000 Other Services/Exp. 101-57-53503-057 Equip Replace Charges 3,971 3,000 3,000 3,000 Supplies & Materials 101-57-54010-057 Other Contract Services 19,412 32,500 32,500 32,500 Town of Atherton Annual Operating Budget FY 2023-2024
DPW - Park Maint. By Account

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Adopted Adjusted Recomm
Actual Budget Budget Budget
Category Account Description 2021-2022 2022-2023 2022-2023 2023-2024 Town of Atherton Annual Operating Budget FY 2023-2024
DPW - Park Maint. By Account
Supplies & Materials 101-57-55002-057 Office Supplies 331 - - - Supplies & Materials 101-57-55008-057 Misc. Computer Software - 2,000 2,000 2,000 Supplies & Materials 101-57-55010-057 Custodial Supplies 205 - - - Supplies & Materials 101-57-55011-057 Landscape Supplies 9,900 20,000 20,000 20,000 Supplies & Materials 101-57-55012-057 Construction Matls - 2,000 2,000 2,000 Capital Outlay 101-57-57002-057 Building Improvements 71,884 180,000 180,000 140,000 Capital Outlay 101-57-57025-057 COVID-19 Emergency 40,579 10,000 10,000 - Total Operations 520,977 720,500 800,500 788,500
Total DPW Park Maintenance 691,483 893,607 973,607 977,530

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Adopted Adjusted Recomm
Actual Budget Budget Budget
Category Account Description 2021-2022 2022-2023 2022-2023 2023-2024 Salaries & Wages 101-58-50001-058 Regular Salaries 43,559 44,251 44,251 46,021 Salaries & Wages 101-58-50013-058 EE Benefits Earned 883 1,328 1,328 1,381 EE Benefits 101-58-51001-058 Medicare Insurance 696 642 642 667 EE Benefits 101-58-51003-058 PERS Retire Contr - ER 4,443 4,452 4,452 5,352 EE Benefits 101-58-51007-058 STD Insurance 42 38 38 38
EE Benefits 101-58-51008-058 Health Insurance - Active 2,641 2,654 2,654 2,707 EE Benefits 101-58-51009-058 Health Insurance - Retiree 8,207 5,300 5,300 3,293 EE Benefits 101-58-51010-058 Dental Insurance 383 369 369 436 EE Benefits 101-58-51011-058 Vision Insurance 76 74 74 74 EE Benefits 101-58-51013-058 Workers Compensation 1,921 1,328 1,328 460 EE Benefits 101-58-51014-058 Life & ADD Insurance 35 42 42 42 EE Benefits 101-58-51015-058 LTD Insurance 159 159 159 159 EE Benefits 101-58-51016-058 Unemployment Insurance 480 443 443 460 EE Benefits 101-xx-51xxx-Misc Unfunded Liabilities-Misc 22,215 26,415 26,415 25,182 Total Salaries & Benefits 85,738 87,493 87,493 86,272
Professional Svs 101-58-52030-058 Contract Park Event Svs 12,635 10,000 10,000 - Professional Svs 101-58-52031-058 Contract DPW Maint Serv - 10,000 10,000 10,000 General Operations 101-58-53003-058 Building Security 232 2,500 2,500 2,500 General Operations 101-58-53004-058 Facility Repair & Maint 3,411 10,500 10,500 10,500 General Operations 101-58-53014-058 Utilities - Electricity 8,817 9,000 9,000 9,000 General Operations 101-58-53015-058 Utilities - Gas 2,330 3,000 3,000 3,000 General Operations 101-58-53016-058 Utilities - Water 9,502 11,000 11,000 11,000 General Operations 101-58-53018-058 Utilities - Telephone 1,128 1,500 1,500 1,500 General Operations 101-58-53024-058 Advertising/Publishing - - - - General Operations 101-58-53030-058 Credit Card Merchant Fees 3,898 5,500 5,500 5,500 Supplies & Materials 101-58-55010-058 Custodial Supplies 900 900 900 Supplies & Materials 101-58-55011-058 Landscape Supplies 500 500 500 Supplies & Materials 101-58-55012-058 Construction Matls 188 2,000 2,000 2,000 Capital Outlay 101-58-57004-058 Machinery & Equipment 738 3,000 3,000 3,000 Capital Outlay 101-58-57006-058 Computer Equip/Software 736 1,000 1,000 1,000 Capital Outlay 101-58-57007-058 Office Machines & Furn - 1,000 1,000 1,000 Capital Outlay 101-59-57025-059 COVID-19 Emergency - - - Total Operations 43,616 71,400 71,400 61,400
Total DPW Park Programs 129,355 158,893 158,893 147,672 Town of Atherton Annual Operating Budget FY 2023-2024
DPW - Park Program By Account

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Adopted Adjusted Recomm
Acutal Budget Budget Budget
Category Account Description 2021-2022 2022-2023 2022-2023 2023-2024 Salaries & Wages 101-59-50001-059 Regular Salaries 21,779 22,125 22,125 81,260 Salaries & Wages 101-59-50013-059 EE Benefits Earned 441 664 664 2,438 EE Benefits 101-59-51001-059 Medicare Insurance 348 321 321 1,178 EE Benefits 101-59-51003-059 PERS Retire Contr - ER 2,221 2,226 2,226 6,754 EE Benefits 101-59-51007-059 STD Insurance 21 19 19 96
EE Benefits 101-59-51008-059 Health Insurance - Active 1,320 1,327 1,327 9,019 EE Benefits 101-59-51010-059 Dental Insurance 191 185 185 779 EE Benefits 101-59-51011-059 Vision Insurance 38 37 37 119 EE Benefits 101-59-51013-059 Workers Compensation 961 664 664 813 EE Benefits 101-59-51014-059 Life & ADD Insurance 17 21 21 64 EE Benefits 101-59-51015-059 LTD Insurance 79 79 79 397 EE Benefits 101-59-51016-059 Unemployment Insurance 240 221 221 813 Total Salaries & Benefits 27,658 27,889 27,889 103,729
Professional Svs 101-59-52031-059 Contract DPW Maint Serv 32,406 175,000 175,000 175,000 General Operations 101-59-53002-059 Equipment Repair & Maint - 75,000 75,000 170,000 General Operations 101-59-53003-059 Building Security - 5,000 5,000 5,000 General Operations 101-59-53004-059 Facility Repair & Maint 5,145 40,000 40,000 40,000 General Operations 101-59-53008-059 Contract Custodial Services 72,221 200,000 200,000 200,000 General Operations 101-59-53014-059 Utilities - Electricity - 500 500 - General Operations 101-59-53015-059 Utilities - Gas - 700 700 - General Operations 101-59-53017-059 Utilities - Sewer 2,573 12,000 12,000 12,000 General Operations 101-59-53029-059 Contract Inspection & Testing 829 2,500 2,500 2,500 Other Services/Exp. 101-59-53503-059 Equip Replace Charges 25,000 25,000 25,000 25,000 Supplies & Materials 101-59-54010-059 Other Contract Services 10,375 30,000 30,000 30,000 Supplies & Materials 101-59-55006-059 Safety Supplies & Matls 194 500 500 500 Supplies & Materials 101-59-55012-059 Construction Matls 629 2,000 2,000 2,000 Supplies & Materials 101-59-55015-059 Gas & Oil 15,582 6,500 6,500 6,500 Town of Atherton Annual Operating Budget FY 2023-2024
DPW - Building Maint. By Account

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Adopted Adjusted Recomm
Acutal Budget Budget Budget
Category Account Description 2021-2022 2022-2023 2022-2023 2023-2024 Town of Atherton Annual Operating Budget FY 2023-2024
DPW - Building Maint. By Account
Supplies & Materials 101-59-55018-059 Disaster Preparedness - 6,000 6,000 6,000 Capital Outlay 101-59-57002-059 Building Improvements 358 3,000 3,000 3,000 Capital Outlay 101-59-57004-059 Machinery & Equipment 488 3,000 3,000 3,000 Capital Outlay 101-59-57007-059 Office Machines & Furn - - - - Capital Outlay 101-59-57025-059 COVID-19 Emergency - 10,000 10,000 - Total Operations 165,799 596,700 596,700 680,500
Total DPW Bldg Maint 193,458 624,589 624,589 784,229

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A B C D E F G H
FY 2021/22 (Actual) FY 2022/23 Budget FY 2023/24 Proj. FY 2024/25 Proj. FY 2025/26 Proj. FY 2026/27 Proj. FY 2027/28 Proj. Average General Fund Revenue Projections
1 5% Basic Property Tax $ 11,968,447 $ 12,844,494 $ 13,670,595 $ 14,285,772 $ 14,928,632 $ 15,600,420 $ 16,302,439 $ 14,228,685 2 2% Sales Taxes $ 305,010 $ 304,000 $ 321,100 $ 327,522 $ 334,072 $ 340,754 $ 347,569 $ 325,718 3 2% Franchise Fees $ 969,422 $ 994,997 $ 1,025,000 $ 1,045,500 $ 1,066,410 $ 1,087,738 $ 1,109,493 $ 1,042,651 4 2% Business License $ 253,779 $ 249,000 $ 283,600 $ 289,272 $ 295,057 $ 300,959 $ 306,978 $ 282,664 5 3% Planning $ 289,279 $ 290,300 $ 298,300 $ 307,249 $ 316,466 $ 325,960 $ 335,739 $ 309,042 6 3% Building $ 1,680,961 $ 1,562,291 $ 1,952,000 $ 2,010,560 $ 2,070,877 $ 2,133,003 $ 2,196,993 $ 1,943,812 7 2% Police $ 131,111 $ 200,564 $ 285,690 $ 291,404 $ 297,232 $ 303,177 $ 309,240 $ 259,774 8 3% Public Works $ 626,910 $ 520,700 $ 635,700 $ 654,771 $ 674,414 $ 694,647 $ 715,486 $ 646,090 9 2% Park $ 164,392 $ 171,278 $ 207,500 $ 211,650 $ 215,883 $ 220,201 $ 224,605 $ 202,215 10 2% Other/Misc $ 573,859 $ 1,261,751 $ 1,474,989 $ 1,504,489 $ 1,534,579 $ 1,565,270 $ 1,596,576 $ 1,358,787 11 Hypothetical GF Revenue Stream $ - $ - $ - $ - $ - $ - $ - $ - $ -
12 4% Excess ERAF $ 2,488,713 $ 2,339,064 $ 2,300,000 $ 2,392,000 $ 2,487,680 $ 2,587,187 $ 2,690,675 $ 2,469,331 13 4% VLF In Lieu $ 1,264,027 $ 1,900,000 $ 1,856,000 $ 1,930,240 $ 2,007,450 $ 2,087,748 $ 2,171,257 $ 1,888,103 14 Bayfront Canal $ 1,350,000 $ - $ - $ - $ - $ - $ - $ 1,350,000 15 America Rescue Plan $ 1,707,322 $ - $ - $ - $ - $ - $ 1,707,322 16 $ 23,773,232 $ 22,638,439 $ 24,310,474 $ 25,250,428 $ 26,228,752 $ 27,247,063 $ 28,307,049 $ 25,393,634 General Fund Expenditure Projections
17 5% Operational Expenditures $ (14,070,510) $ (16,524,190) $ (18,136,697) $ (19,043,532) $ (19,995,708) $ (20,995,494) $ (22,045,269) $ (18,687,343) 18 CIP - GF Allocations $ (4,990,557) $ (3,793,135) $ - $ - $ - $ - $ - $ (1,254,813) 19 COP Debt Service $ (861,871) $ (861,000) $ (861,871) $ (861,871) $ (861,871) $ (861,871) $ (861,871) $ (861,747) 20 ARC - OPEB $ (182,419) $ - $ - $ - $ - $ - $ (30,403) 21 UAL - CalPERS Pension $ (6,400,819) $ (1,311,881) $ (1,259,579) $ (1,226,000) $ (1,170,000) $ (1,100,000) $ (1,002,000) $ (1,924,326) 22 $ (26,506,176) $ (22,490,206) $ (20,258,147) $ (21,131,403) $ (22,027,579) $ (22,957,365) $ (23,909,140) $ (22,754,288) 23 $ (2,732,944) $ 148,233 $ 4,052,327 $ 4,119,026 $ 4,201,172 $ 4,289,698 $ 4,397,910 $ 2,639,346 24 $ 16,318,279 $ 13,585,335 $ 13,733,568 $ 13,695,895 $ 13,974,921 $ 15,461,093 $ 16,910,791 $ 14,811,412 25 $ 13,585,335 $ 13,733,568 $ 17,785,895 $ 17,814,921 $ 18,176,093 $ 19,750,791 $ 21,308,701 $ 17,450,758 26 $ (3,098,062) $ (2,675,411) $ (2,909,441) $ (3,040,430) $ (3,174,856) $ (3,314,324) $ (3,457,090) $ (3,095,659) 27 $ (3,098,062) $ (2,675,411) $ (2,909,441) $ (3,040,430) $ (3,174,856) $ (3,314,324) $ (3,457,090) $ (3,095,659) 28 $ 7,389,211 $ 8,382,747 $ 11,967,012 $ 11,734,061 $ 11,826,380 $ 13,122,143 $ 14,394,520 $ 11,259,439 Totals
29 Bike/Ped Master Plan $ - $ - $ - $ 1,500,000 $ 500,000 $ 500,000 $ 500,000 $ 3,000,000 30 Drainage Master Plan $ - $ - $ 2,500,000 $ 250,000 $ 500,000 $ 500,000 $ - $ 3,750,000 31 Park Master Plan $ - $ - $ - $ 500,000 $ 125,000 $ 250,000 $ 100,000 $ 975,000 32 Federal Funding (Eschoo) Grant Match $ - $ - $ - $ - $ - $ - $ - 33 Road Improvement Plan $ - $ - $ 840,000 $ 840,000 $ 840,000 $ 840,000 $ 840,000 $ 4,200,000 34 Long Term Liabilities (Pension UAL) $ - $ - $ - $ - $ - $ - $ - 35 Long Term Liabilities (OPEB UAL) $ - $ - $ - $ - $ - $ - $ - $ - 36 COP/Debt Service $ - $ - $ - $ - $ - $ - $ - $ -
37 Green Infrastructure Plan $ - $ - $ 250,000 $ 250,000 $ 250,000 $ 250,000 $ 250,000 $ 1,250,000 Affordable Housing Allocation
38 Facility Replacement/Improvements $ - $ - $ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 2,500,000 39 Totals $ - $ - $ 4,090,000 $ 3,840,000 $ 2,715,000 $ 2,840,000 $ 2,190,000 $ 15,675,000 40 $ 7,389,211 $ 8,382,747 $ 7,877,012 $ 7,894,061 $ 9,111,380 $ 10,282,143 $ 12,204,520 41 $ 1,032,687 $ 891,804 $ 969,814 $ 1,013,477 $ 1,058,285 $ 1,104,775 $ 1,152,363 42 PERS UAL $ 13,785,184 $ 12,473,303 $ 11,213,724 $ 9,987,724 $ 8,817,724 $ 7,717,724 $ 6,715,724 43 OPEB UAL $ (93,344) $ - $ - $ - $ - $ - $ - $ -
44 COP $ 7,756,842 $ 6,894,971 $ 6,033,971 $ 5,172,100 $ 4,310,229 $ 3,448,358 $ 2,586,487 $ 1,724,616 15% Operational
Out Year Financial Planning Tool
Major Revenues
At Risk/One-Time Revenue
Total General Fund Revenues
Major Expenditures
Total General Fund Expenditures
Net
Beginning General Fund Balance
Net Beginning General Fund Balance
Annual Reserve Requirements
15% Emergency
Available Fund Balance
Set-Aside Buckets
Net Available Fund Balance (After Set-Asides)
Rec'd Minimum Unallocated Fund Balance (5%)
Long Term Liability

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Item No. 3
Town of Atherton
CITY COUNCIL STAFF REPORT – STUDY SESSION
TO: HONORABLE MAYOR AND CITY COUNCIL

GEORGE RODERICKS, CITY MANAGER
FROM: ROBERT OVADIA, PUBLIC WORKS DIRECTOR
DATE: APRIL 5, 2023
SUBJECT: PROVIDE FEEDBACK AND DIRECTION REGARDING USE AND

MAINTENANCE RESPONSIBILITIES ASSOCIATED WITH THE

PUBLIC RIGHT-OF-WAY

RECOMMENDATION
It is recommended that the Council provide feedback and direction to staff regarding the use and maintenance responsibilities associated with the public right-of-way.

BACKGROUND
As outlined in the California Streets and Highway Code (§5610) and the Atherton Municipal Code (§8.20.050 – Nuisance and §12.06.020 – Encroachments), responsibility for maintenance of the public right-of-way beyond the improved roadway (paved travel way) is the responsibility of the fronting property owner. These codes are excerpted below.

The California Streets and Highway Code (§5610) states:
“The owners of lots or portions of lots fronting on any portion of a public street or place when that street or place is improved or if and when the area between the property line of the adjacent property and the street line is maintained as a park or parking strip, shall maintain any sidewalk in such condition that the sidewalk will not endanger persons or property and maintain it in a condition which will not interfere with the public convenience in the use of those works or areas save and except as to those conditions created or maintained in, upon, along, or in connection with such sidewalk by any person other than the owner, under and by virtue of any permit or right granted to him by law or by the city authorities in charge thereof, and such persons shall be under a like duty in relation thereto.”
The Atherton Municipal Code outlines property owner responsibilities to maintain their frontages in both Chapter 8.20, Nuisance Abatement, and Chapter 12.06, Encroachments (Emphasis Added).

Section 8.20.050, Unlawful materials, conditions, and activities (nuisances per se), declares the

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following as nuisances:

F. Overgrown, dead, decayed, diseased or hazardous trees or other vegetation (with the exception of compost as defined in Section 8.20.030); weeds and other vegetation likely to harbor rats, vermin or nuisances, that constitute a fire hazard, or vegetation that creates a vehicular, bicycle or pedestrian hazard or otherwise interferes with public circulation or which impedes drainage within the public right-of-way or watercourse;” Q. Logs, curbs, rocks, fences, screenings, sand, dirt, yard waste, compost materials or other similar obstacles, that create a vehicular, bicycle or pedestrian hazard or otherwise interfere with public circulation or which impede drainage within the public right-of-way or watercourse;
Section 8.20.060 further states:
“It is declared a public nuisance for any landowner or person leasing, occupying, directly controlling or having possession of any property in this town to maintain any condition described in Section 8.20.050 of this chapter, or to maintain any attractive nuisance. It is not the intent of the town that this chapter preempts any private nuisance action or any and all other legal remedies available to private parties. (Ord. 490 § 18 (part), 1996)” Section 12.06.020, Purpose and Intent, states:
“It is the intent of the encroachment regulations to preserve the rural nature of the town and to leave the lot frontage strip portion of the public right-of-way safe, clear of obstacles and impervious surfaces, for drainage, parking, access and other similar uses. It is the intent of this chapter to clarify that it is the responsibility of adjoining property owners to maintain such areas. (Ord. 503 § 1 (part), 1999)”
The lot frontage strip is further defined as “that portion of the public right-of-way between the property line and the paved street.”
Together, these Code Sections impute maintenance and liability to the adjacent property owner for improvements within that right-of-way. There have been changes in the law that will require that will require the Town’s Ordinances to be updated, but those changes only serve to further clarify the overall responsibility.

The Town has consistently advised property owners that all property street frontages (including side and rear frontages) are the responsibility of the adjacent property owners to maintain. This includes sidewalks, gravel areas, trees and landscaping, drainage, etc. and the responsibility to correct issues when they arise and/or complaints are received. Property owners are also advised to maintain drainage paths along their frontages, repair sidewalks, trim and maintain landscaping and trees in the right-of-way. Over the years, the Town has done extensive public outreach with regular articles in the Athertonian as well as via community meetings.

When frontage trees fall in the right-of-way, Public Works crews or contractors will clear the paved roadway to maintain public access on the roadway and stack the associated debris in front

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of the tree owner’s property for removal. The property owner is notified of their responsibility to remove the debris. PG&E will sometimes also stack tree debris associated with line safety trimmings on or on front of the associated property for removal.

ANALYSIS
Though many property owners take pride in their property frontage and landscaping, there are some property owners that do not address issues in a timely manner. Maintenance issues include:
• Ruts in the unpaved areas adjacent to the roadway
• Shrubbery/landscaping encroaching into the required clear zones • Tree maintenance, including addressing low branches and dead or dangerous trees • Trip hazards, uplifted/damaged roadways and other issues caused by tree roots • Sidewalk/right-of-way trip hazards
• Blocking drainage paths and causing upstream backups, including maintenance of driveway and landscape culverts
• Broken or uplifted drainage swales or gutters
• Timely removal of debris from the right-of-way
• Large obstructions such as boulders and tree stumps
Failure to maintain these and other issues within the frontage strip can at the very least be an eyesore and at the worst, result in injury to persons and property. When issues of liability arise, such as a trip and fall, falling debris, damaged vehicles, or other personal injury; property owners are advised of and often surprised by their liability. The need for further education and consistent application is becoming more evident with sidewalk trip hazards, ruts along various roadways, and frontage trees that have fallen in various locations (see sample images).

Several properties through Town have unmitigated issues along or associated with their frontages that have been brought to the Town’s attention. Though many issues are resolved in a timely manner, other issues can be expensive to address and/or may adversely impact heritage trees. There remain property owners that are not aware and surprised to find that the responsibilities along the street frontage lay with the property owners. Staff is seeking feedback as to how best to enhance education around the maintenance responsibilities of property owners and the associated liability; and ensure that the Council is consistent in the message to the community as to the issues. This clear direction is needed to support enforcement and abatement of these issues.

This feedback will also be important with regards to additional improvements planned with the implementation of the Town’s Bicycle and Pedestrian Master Plan, where the paved roadways may be widened to provide bike lanes and where walkway improvements are desired. Additional discussion may be needed with regards to the potential for development to fund and/or construct identified improvements along their frontages or to transit stops concurrent with their development.

FISCAL IMPACT
None at this time.

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GOAL ALIGNMENT
This Report and its contents are in alignment with the following Council Policy Goals:
• Goal Area A – Maintain Fiscal Responsibility
• Goal Area B – Preserve Small Town Character and Quality of Life • Goal Area D – Manage Circulation and Improve Safety

POLICY FOCUS
The Council policy focus should be on use and maintenance responsibilities associated with improvements in the public right-of-way beyond the paved roadway.

COMMISSION/COMMITTEE FEEDBACK/REFERRAL
This item has not been before a Town Committee or Commission

ATTACHMENTS

1. Sample images

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Sample Images
Sidewalk trip hazards
Parkway Ruts

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Landscape trimming
Tree Maintenance and Removal

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Item No. 4
Town of Atherton
CITY COUNCIL STAFF REPORT – STUDY SESSION
TO: HONORABLE MAYOR AND CITY COUNCIL

GEORGE RODERICKS, CITY MANAGER
FROM: STEVEN D. MCCULLEY, POLICE CHIEF
DATE: APRIL 5, 2023
SUBJECT: REVIEW AND COMMENT ON THE POLICE DEPARTMENT

INTERNAL AUDIT AND INSPECTION REPORTS

RECOMMENDATION
It is recommended that the Council review the annual audit and inspection reports and provide staff with feedback.

BACKGROUND
Annual audits and inspections are conducted by the Chief of Police to ensure that procedures, practices, and members of the Department adhere to policy and the shared mission and goals. This is a critical administrative function which ensures readiness with a focus on improving officer safety and reducing mitigating risk and liability.

ANALYSIS
Annual audits/inspections are conducted to ensure objective review of department facilities, property, evidence items/storage, equipment, personnel, administrative, and operational activities outside the normal supervisory and line inspection procedures and the chain of command. These include:
● Automated License Plate Reader (ALPR) Camera Audit
● ALPR System Analysis Report
● Body Worn Camera Audit
● Evidence and Property Audit
● Firearms Audit and Weapons Inspections
● K-9 Program Audit
● Officer Inspections
● Reserve Officer Unit Audit
● Taser Audit
● Vehicle Inspection Audit

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● Administrative Investigations Review
● Racial and Identity Profiling Act (RIPA) Compliance Audit ● Residential Alarm Monitoring Program Report
● Video Surveillance System Audit

FISCAL IMPACT
None.

GOAL ALIGNMENT
This Report and its contents are in alignment with the following Council Policy Goals:
• Goal Area E – Strengthen Community Engagement and Transparency • Goal Area F – Be Forward-Thinking, Well-Managed, and Well-Planned

POLICY FOCUS
The Policy Focus of this item is ensuring that the Town’s established policies and practices are being followed.

COMMISSION/COMMITTEE FEEDBACK/REFERRAL
This item has not been before a Town Committee or Commission

ATTACHMENTS
A. Automated License Plate Reader (ALPR) Camera Audit
B. ALPR System Analysis Report
C. Body Worn Camera Audit
D. Evidence and Property Audit
E. Firearms Audit and Weapons Inspections
F. K-9 Program Audit
G. Officer Inspections
H. Reserve Officer Unit Audit

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Annual Police Department Audit Reports
APRIL 5, 2023

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I. Taser Audit
J. Vehicle Inspection Audit
K. Administrative Investigations Review
L. Racial and Identity Profiling Act (RIPA) Compliance Audit M. Residential Alarm Monitoring Program Report
O. Video Surveillance System Audit

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Attachment A

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Attachment B

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Attachment C

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Attachment D

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Attachment E

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Attachment F

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Attachment G

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Attachment H

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Attachment I

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Attachment J

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Attachment K

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Attachment L

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Attachment M

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Attachment O

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Atherton City CouncilApril 5, 2023

Atherton City Council
April 5, 2023