Agenda packet — Atherton City Council, June 7, 2023

AGENDA PACKET
Town of Atherton – Joint Meeting
City Council
Audit & Finance Committee
JUNE 07, 2023
SPECIAL MEETING – STUDY SESSION
4:00 PM
Council Chambers
80 Fair Oaks Lane, Atherton, CA 94027
Join Zoom Meeting:

One tap mobile: 16699006833,,97102770195#
US (San Jose)
Dial by your location: 1 669 900 6833 US (San
Jose)
Meeting ID: 971 0277 0195
Weblink: https://ciathertonca.zoom.us/j/97102770195
Remote Public Comments:

Meeting participants are encouraged to submit
public comments in writing in advance of the
meeting. The following email will be monitored
during the meeting and documented for the record.

Email: [email protected]
This Agenda may not reflect the actual order of items. The order of items is subject to change based on Council action.

SPECIAL MEETING STUDY SESSION
ROLL CALL –
City Council: Holland, DeGolia, Lewis, Vice Mayor HawkinsManuelian, Mayor Widmer Finance Committee: Scolnick, Patil, Hill, Sleeth, 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.

REPORT OUT OF CLOSED SESSION
ACTION ITEMS None
STUDY SESSION

1. REVIEW OF THE FY 2023/24 TOWN BUDGET – ALL FUNDS CHANGES ONLY Report: Robert Barron III, Finance Director
Recommendation: Review and Discuss Operating Budget for FY 2023/24.

Description: This item involves a presentation by staff of the various departmental budgets for fiscal year 2023/2024. Council will discuss and provide feedback on the proposed operations and CIP budget and may discuss various budget line items, revenues, expenditures, and capital projects and priorities.

COUNCIL REPORTS/COMMENTS
Meeting Agenda Packet – June 07, 2023

Page 1 of 86 ends

ACTION ITEMS None
STUDY SESSION

1. REVIEW OF THE FY 2023/24 TOWN BUDGET – ALL FUNDS CHANGES ONLY Report: Robert Barron III, Finance Director
Recommendation: Review and Discuss Operating Budget for FY 2023/24.

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.

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 Meeting Agenda Packet – June 07, 2023

Page 2 of 86 ends

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:

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 – June 07, 2023

Page 3 of 86 ends

Item No. 1
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: JUNE 7, 2023
SUBJECT: REVIEW OF THE FY 2023/24 TOWN BUDGET – ALL FUNDS

CHANGES ONLY

RECOMMENDATION
Review and Discuss Operating Budget for FY 2023/24.

BACKGROUND & EXECUTIVE SUMMARY
The June 7 Study Session is the 4th meeting of the Council to discuss the FY 2023/24 Town Budget.

Prior meetings focused on each fund area individually.

Tonight’s Study Session returns the entirety of the budget back to the City Council as a singular document that incorporates any adjustments since the last review. Staff incorporated feedback from the prior meetings, together with additional adjustments, if any, to the Operational and CIP budgets based on identified priorities or projects that need to move forward or adjusted within the CIP program for the fiscal year. This Staff Report only discusses changes made to the Budget since the last Study Session of the City Council.

For FY 2023/24, General Fund revenues are projected at $21,466,475 and General Fund expenditures are projected at $19,225,260. This reflects a single year surplus of $2,241,215 before the addition below the line of ERAF and transfers in/out for CIP. This was a decrease of $372,983 from the prior study session. There is a projected year-end positive fund balance in the General Fund of $11.42 million. This amount includes an Unallocated Fund Balance of $3.94 million.

Summary of Changes Since Last Council Meeting
Town Financial Planning Model
During the May 3 CIP Budget study session, discussions included the use of unallocated General Fund Reserves toward Town capital projects. The Town Financial Planning Model contained set aside buckets that correlated with funding toward various Bike|Ped, Drainage, Park master plans and other capital projects. In 2023/24 fiscal year budget, $5.64 million was allocated to various set

Page 4 of 86 ends

FY 2023/24 Town Operations Budget
June 7, 2023

Page 2 of 6 ends

aside buckets to illustrate funding to various Council priorities. Since the last study session there have been updates to a few programs within the CIP. This correlates to a slight increase in allocation to $5,990,000 transfer out from the General Fund in FY 2023/24 Budget towards the Capital Improvement Fund for Town project priorities in the Drainage, Bike & Ped, Streets, and Park Master plans. The Transfer out of $5.990 million is now incorporated below the line within the General Fund Revenues & Expenditure Summary. The Council also made additional changes and provided feedback in the out years within the Financial Planning Model use of unallocated reserves. Some CIP projects were moved up. The Council feedback on the draft CIP is addressed further in the CIP section of this report. Below is a table of the changes to the unallocated reserves set aside buckets.

Set Aside Buckets FY 23/24 FY 24/25 FY 25/26 FY 26/27 FY27/28 Total April Study Session $5,640,000 $5,940,000 $6,440,000 $2,940,000 $4,740,000 $25,700,000 June Study Session $5,990,000 $9,690,000 $3,690,000 $2,940,000 $4,740,000 $27,050,000 Increase/(Decrease) $350,000 $3,750,000 ($2,750,000) $0 $0 $1,350,000 With the changes made in the use of increased unallocated reserves and updates within the General Fund budget since the last Study session, there is a net negative fund balance (after set-asides) of $563,496 beginning in FY 2024/25 in the Financial Planning Model.

Changes to Property Tax in Lieu VLF
In FY 2022/23 there were eight non-basic aid school districts in the County, compared to seven in prior. For FY 2022/23, there was an initial projection of a $11.78 million shortfall Countywide, Atherton’s portion is $71,580. As of April 2023, the Countywide shortfall is now $69.98 million.

When there is a VLF shortfall County and respective agencies must submit requests to the State for funding appropriations of these shortfalls in the State’s upcoming budgets. It is important to note that VLF and ERAF are protected monies that local agencies and counties are entitled to receive. There is no statutory mechanism (equivalent to Proposition 1A) to fully reimburse cities and counties for shortages. Staff and other municipal agencies along with the County are working with State representatives, counties, and city managers to assist with messaging on securing VLF funding for the future.

VLF Amount Funds Available Shortfall State Appropriations Year FY 21-22 $1,403,722 $1,204,764 $198,958 Partial-No Estimate on Receive date
FY 22-23 $1,527,046 $1,102,009 $425,037 No Estimate
Total $2,930,768 $2,306,773 $623,995
The Property Tax in Lieu VLF was projected as $1,856,000 during our April 5th Study Session.

With the new VLF shortfall of $70 million the Town now has a $425,037 shortfall for FY 2022/23 revenue. Staff estimates that with the recent shortfall in VLF funds it is prudent to adjust the VLF amount for FY 2023/24. The Property Tax in lieu VLF revenue was adjusted to $1,556,000. This is a decrease of $300,000 in revenue from the prior study session.

Page 5 of 86 ends

FY 2023/24 Town Operations Budget
June 7, 2023

Page 3 of 6 ends

Summary of Revenue/Departmental Budget Changes
Revenues to the General Fund FY 2023/24 budget decreased $543,999 based on a more detailed review of decreases in Property Tax VLF, Property Transfer Tax, and Building Revenue for a total of $674,999. There were increases in Franchise Fee revenue of $31,000 and C&D Time limit of $100,000. There was an overall reduction in General Fund Department expenditures in the amount of $171,016. This was due to a decrease in dental insurance expense of $13,166 across General Fund departments and an adjustment in expenditures in the building department to building contract service of $157,850 due to the anticipated decrease in revenue.

Internal Service Fund Changes
Equipment Replacement Fund-since the last Study Session there was an increase in the vehicle and accessory expense account in the amount of $92,500 for the purchase of an additional Tahoe patrol vehicle. The request was to amend the equipment replacement budget due to an Explorer vehicle being involved in an accident and not repairable. There is an increase of $92,500 expense from the fund for the purchase of an additional third Tahoe patrol vehicle to the fleet for a total amount of $277,500 for vehicles purchases in the Equipment Replacement Fund.

Capital Improvement Program (CIP)
During the CIP Study Session, there were suggested priority changes directed by Council to the CIP. There were minor changes and/or updates to the Park, Drainage and Bike Pedestrian projects based on that Council direction. Below are the changes to the CIP program:

Park Master Plan Implementation Program #56063 – Page 27 of the CIP Program Booklet- was updated to include:
• Park Playground Improvements: increased FY 24/25 look ahead budget from $500,000 to $1,000,000 in the Capital Improvement Fund
Drainage Improvement Program #56034 pg. 21 of the CIP Program Booklet- was updated to include:
• El Camino Real Long-Term Solutions: project was advanced by one fiscal year – initiate study/design in FY 2023/24 ($250,000). Capital Improvement fund increased to $2,825,000 in FY 2023/24 with project implementation to follow in FY 2024/25 ($2,275,000) instead of FY 2025/26. Funded through Capital Improvement Fund.

Bicycle & Pedestrian Master Plan Implementation Program - #56059 pg. 15 of the CIP Program Booklet-was updated to include:
• Add HAWK Beacon/Signal at Stockbridge/Alameda Intersection (RRFB installation at Stockbridge Avenue/Alameda de las Pulgas outlined in the CIP would be implemented as an interim measure, with HAWK/Signal as a potential long-term improvement) - initiate study/design in FY 2023/24 ($100,000) Funding increased to $1,350,000 from $1,250,000.

Page 6 of 86 ends

FY 2023/24 Town Operations Budget
June 7, 2023

Page 4 of 6 ends

The implementation to follow in FY 2024/25 ($750,000) Funding increased to $1,500,000 from $750,000 through the Capital Improvement Fund
The Town Capital Improvement Program was presented to the Planning Commission at its May 24, 2023 meeting. The Planning Commission made a determination that the Town CIP for Fiscal Years 2023/2024 – 2027/2028 is consistent with the Town’s General Plan.

OVERALL SUMMARY
For FY 2023/24 the Town’s General Fund Revenues are projected at $21,466,475 against $19,225,260 in expenditures. This will result in a single year-end positive balance of $2,241,215 and a total ending Fund Balance of $11,421,029.

FY 2023/24 includes below the line items of $2,300,000 for ERAF, budgeted debt service payment of $861,871, Transfer Out to CIP Fund 401 for capital projects of $5,990,000. There will be a single-year projected change in fund balance by a negative $2,310,656. The negative change reflects the drawdown of unallocated reserves Fund Balance of $5.990 million for capital projects from the Town Financial Planning model.

Reserve Calculations
With Council direction, the unallocated reserve balance can be appropriated towards operational use, capital projects or to pay down liabilities. During its review of the Town Financial Planning model during the fiscal year 2023/24 budget process, the Council considered uses for the unallocated funds towards various priorities. For FY 2023/24, there is an allocation of $5.990 million for various set aside buckets for capital projects in the Town CIP.

The beginning FY 2022/23 General Fund Balance was $13,585,333. The table below reflects all the changes noted above.

FY 2023/24 Beginning Fund Balance $13,731,684
FY 2023/24 Projected Revenues (inclusive of ERAF) $23,766,475 Total Available Funds $37,498,159
COP Debt Service for FY 2023/24 ($861,871)
FY 2023/24 Expenditures (Projected Budget) ($19,225,260) FY 2023/24 Transfer Out CIP 401 Fund -Financial Planning ($5,990,000) Projected FY 2023/24 Ending Fund Balance $11,421,029
As shown below, the Town will meet its new 30% reserve requirements total of $5,767,578 in FY 2023/24 and projects an unallocated reserve that is 21% of projected expenditures.

Page 7 of 86 ends

FY 2023/24 Town Operations Budget
June 7, 2023

Page 5 of 6 ends

This budget presents a plan for accomplishing the goals and objectives of the City Council within existing resources and core strategy of financial stability. Town priorities will focus again on CIP Master Plan projects and paying down long-term liabilities. We continue to be fiscally prudent with our resources but are mindful of operational and infrastructure needs.

POLICY FOCUS
The Town’s Operating and Capital Improvement Budget represents one of the most significant Policy Documents approved by the City Council. Staff has crafted the attached Budget based on specific policy objectives of the City Council. This item discusses revenue and expenditure projections for FY 2023/24. The Council adopts a fiscal year budget that addresses any policies and or priorities of the Council while addressing the needs of the community.

FISCAL IMPACT
None.

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

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 District, service provides (water, power, and sewer), and regional elected officials.

The Town maintains a Fiscal Transparency web portal and includes all budget information on its website. Links to these various areas are below:

Fiscal Transparency Web Page:
http://www.ci.atherton.ca.us/index.aspx?NID=269
FY 2023/24 Expenditures $19,225,260
Projected FY 2023/24 Ending Fund Balance $11,421,029
15% Emergency Reserve $2,883,789
15% Budget Stabilization Reserve $2,883,789
TOTAL RESERVE REQUIREMENT $5,767,578
Reserved for ARPA $1,707,000
Less Above Reserve Requirement = Unallocated Reserves $3,946,451

Page 8 of 86 ends

FY 2023/24 Town Operations Budget
June 7, 2023

Page 6 of 6 ends

Archive of Town Budgets:
http://www.ci.atherton.ca.us/index.aspx?nid=273
Financial Data Portal (OpenGov):
http://www.ci.atherton.ca.us/index.aspx?nid=361
Financial Audit Archive:
http://www.ci.atherton.ca.us/Archive.aspx?AMID=39&Type=&ADID= Actuarial Valuations Archive:
http://www.ci.atherton.ca.us/Archive.aspx?AMID=61&Type=&ADID= Labor Contracts, Agreements, and Salary/Benefit Information:
http://www.ci.atherton.ca.us/index.aspx?nid=192

ATTACHMENTS
FY 2023/24 General Fund Revenue and Expenditure details by department FY 2023/24 Internal Service, Library, Tennis Funds
FY 2023/24 Capital Improvement Program
5-Year Fiscal Outlook Planning Spreadsheet

Page 9 of 86 ends

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 1,677,668 1,556,000 101-00-40008-000 Excess ERAF
101-00-42005-000 Property Transfer Tax 748,980 763,980 763,980 613,000 706,000 Total Property Taxes -> 13,232,475 14,279,158 14,914,687 14,522,162 15,126,596 101-00-41001-000 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 262,941 269,000 269,000 299,000 305,000 101-00-42002-000 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 1,028,997 1,056,000 101-00-40005-000 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 253,779 268,000 278,000 258,000 283,600 Total Business License Tax -> 253,779 268,000 278,000 258,000 283,600 101-00-47001-000 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 1,115,000 101-00-47004-025 Grading & Drainage 59,281 72,000 82,000 79,000 85,000 101-00-47021-025 Plan Check Fee 408,671 412,000 467,000 375,000 385,000 101-00-47030-025 Tree Removal Plan Check 61,043 72,000 84,000 77,000 80,000 101-00-47034-025 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 1,677,000 101-00-44001-040 Municipal & Vehicle Code Fines 6,331 5,000 5,000 6,986 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 10 of 86
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 -> 131,110 294,890 311,390 203,814 285,690 101-00-45021-053 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 65,000 615,000 874,200 1,000,000 101-00-45016-058 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 1,396,351 1,534,289 Total Operating Revenues -> 21,284,518 19,583,306 21,161,935 20,297,493 21,466,475 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 1,240,979 City Attorney Department 242,338 310,000 310,000 310,000 310,000 Finance Department 835,390 897,696 897,696 875,000 866,652 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 1,361,829 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 9,285,827 Public Works Department 1,881,249 3,076,233 3,233,233 2,900,000 3,385,596 Total Operating Expenditures -> 20,653,748 17,729,676 18,537,925 17,986,071 19,225,260 Excess (Deficiency) of Revenues Over
Expenditures 630,769 1,853,631 2,624,010 2,311,422 2,241,215 GF Rev-Exp Sum FY2023-24 Page 11 of 86
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) (5,990,000) 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) (4,551,871) Incr/(Decr) of General Fund Resv (2,732,945) (31,369) 458,939 146,351 (2,310,656) Net Change in Fund Balance (2,732,945) (31,369) 458,939 146,351 (2,310,656) Beginning Fund Balance 16,318,279 13,585,333 13,585,333 13,585,333 13,731,684 Ending Fund Balance 13,585,333 13,553,964 14,044,273 13,731,684 11,421,029 Fund Balance Schedule
Building Component Town Center Funding
15% Emergency Reserve 3,098,062 2,659,451 2,780,689 2,697,911 2,883,789 15% Reserve 3,098,062 2,659,451 2,780,689 2,697,911 2,883,789 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 6,628,863 3,946,451 Ending Fund Balance 13,585,333 13,553,964 14,044,273 13,731,684 11,421,029 GF Rev-Exp Sum FY2023-24 Page 12 of 86
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

Page 13 of 86 ends

Adopted Adjusted Recomm
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

Page 14 of 86 ends

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 271,296 264,274 264,274 283,663
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 1,240,979

Page 15 of 86 ends

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 4,617 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 809,840 780,019 780,019 963,897 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

Page 16 of 86 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 2023-24
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 1,240,979

Page 17 of 86 ends

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

Page 18 of 86 ends

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

Page 19 of 86 ends

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 196,819 186,818 186,818 162,792
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 835,390 897,696 897,696 866,652

Page 20 of 86 ends

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 3,501 101-18-51011-018 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 653,566 652,335 652,335 646,930 101-18-52001-018 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

Page 21 of 86 ends

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 835,390 897,696 897,696 866,652

Page 22 of 86 ends

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

Page 23 of 86 ends

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

Page 24 of 86 ends

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 180,869 191,278 191,278 162,463
Professional Svs 916,255 1,048,700 1,048,700 987,750
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 1,361,829

Page 25 of 86 ends

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 1,810 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 357,994 372,778 372,778 348,373 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 1,085,450 945,750 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 101-25-57025-025 COVID-19 Emergency 38 10,000 10,000 - Total Operations 926,448 1,081,506 1,150,256 1,013,456
Total Building Dept 1,284,442 1,454,284 1,523,034 1,361,829 Town of Atherton Annual Operating Budget FY 2023-2024
Building Budget By Account

Page 26 of 86 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 27 of 86 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 28 of 86 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 2,660,099
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 9,285,827

Page 29 of 86 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 36,490 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 7,790,444 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 30 of 86 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 9,285,827

Page 31 of 86 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 390,311 384,429 384,429 339,426
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 3,385,596

Page 32 of 86 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 5,024 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 659,585 665,845 665,845 785,708 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 33 of 86 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 3,385,596

Page 34 of 86 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 1,607 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 218,962 221,887 221,887 198,543 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 35 of 86 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 382,782 451,775 528,775 481,481

Page 36 of 86 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 1,431 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 156,720 155,469 155,469 208,642 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 37 of 86 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 576,934 947,369 947,369 995,192

Page 38 of 86 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 1,016 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 170,506 173,107 173,107 188,768 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

Page 39 of 86 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 - 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 691,483 893,607 973,607 977,268

Page 40 of 86 ends

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 383 369 369 351 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 86,187
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 129,355 158,893 158,893 147,587 Town of Atherton Annual Operating Budget FY 2023-2024
DPW - Park Program By Account

Page 41 of 86 ends

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 191 185 185 619 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 27,889 103,569
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

Page 42 of 86 ends

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 193,458 624,589 624,589 784,069

Page 43 of 86 ends

Adopted Proposed
Actuals Budget Budget
Account Description 2021-22 2022-23 2023-24
213-00-40001-000 Secured Property Tax 1,545,233 249,000 637,102 213-00-48001-000 Interest Income 13,608 25,000 16,000
Advancement of Funds
Total Revenues 1,558,841 274,000 653,102
213-00-58003-000 Trans to Facilities Const-406 5,347,074 700,000 - 213-30-52007-000 Other Legal Services -
213-30-52011-000 Contract Planner -
213-30-52024-000 Architectural Services -
213-30-52027-000 Environmental Consulting Svs -
213-30-52031-000 Contract Maint Services 6,539 19,000 19,000 213-30-53003-000 Building Security - 250 250
213-30-53004-000 Facility Repair & Maintenance - 2,000 2,000 213-30-53008-000 Contract Custodial Services 22,034 75,000 75,000 213-30-53014-000 Utilities - Electricity 39,402 72,659 96,000 213-30-53015-000 Utilities - Gas - 200 200
213-30-53016-000 Utilities Water 5,195 8,000 40,000
213-30-53017-000 Utilities - Sewer -
213-30-53024-000 Advertising & Noticing -
213-30-53035-213 Other Rents & Leases - -
213-30-53036-000 Contract Pesticid & Fertilizer - 800 800 213-30-54010-000 Other Contract Services 88,785 71,000 85,000 213-30-55016-000 Other Supplies & Materials - 300,000
Buiding Maintenance Manager Allocation 18,852
Total Operations 5,509,030 948,909 637,102
Total Expenditures 5,509,030 948,909 637,102
Excess (Deficiency) of Rev Over Exp (3,950,189) (674,909) 16,000 Beginning Fund Balance 6,000,337 2,050,148 1,375,239
Ending Fund Balance 2,050,148 1,375,239 1,391,239
Town of Atherton Annual Operating Budget FY 2023-2024
Special Revenue Fund
Library Fund

Page 44 of 86 ends

Fund 213 FY 2024
Acct Description Quantity, brief description and justification Recommended of items requested Appropriations
Contract Maint Services MCE contract maint for HVAC, electrical, roof and landscape services, etc. 19,000
Building Security Misc locks, etc 250
Facility Maint and Repair Scheduled maint and misc repairs as needed 2,000 Contract Custodial Services Portion of Town janitorial contract 75,000 Utilities - Electricity Operating electricity 96,000
Utilities - Gas Operating gas 200
Utilities Water Operating water 40,000
Other Rents & Leases Library Temporary Trailers lease - Contract Pesticid & Fertilizer Vector control 800
Maintenance & Monitoring New Building Maintenance & Monitoring 45,000 Landscape Maintenance Library Landscaping Services 40,000 Building Maintenance Manager Support allocation 18,852
Trans to Facilities Const-406 Library allocation portion new Town Center Construction, project management, FF&E
Other Supplies & Materials Town Programing and Facility Esthestic update 300,000 Total Library 637,102
Town of Atherton Annual Operating Budget FY 2023-2024
Special Revenue Fund
Library Budget Object Details

Page 45 of 86 ends

Adopted Recomm
Fund 610 Actual Budget Budget
Account Description 2021-2022 2022-2023 2023-2024
610-00-48001-000 Interest on Investments 3,779 2,600 2,600 610-00-47509-012 Equip Replace Charges - Admin -
610-00-47509-018 Equip Replace Charges - Finance 10,000 10,500 10,500 610-00-47509-040 Equip Replace Charges - Police 210,262 214,200 245,663 610-00-47509-050 Equip Replace Charges - DPW Engineering 13,000 18,000 18,000 610-00-47509-053 Equip Replace Charges - DPW Street Maint 9,000 9,000 9,000 610-00-47509-057 Equip Replace Charges - DPW Park Maint 3,000 3,000 3,000 610-00-47509-059 Equip Replace Charges - Building Maint 25,000 25,000 25,000 610-00-48004-000 Sale of Property 8,050
Total Revenues 282,091 282,300 313,763
Depreciation 157,407
610-18-57006-018 Computer Software - -
610-25-57006-025 Computer Software - -
610-12-57004-012 Machinery & Equipment - -
610-30-57005-030 Vehicles & Accessories 37,926
610-40-57004-040 Machinery & Equipment 75,428 39,200 60,663 610-40-57005-040 Vehicles & Accessories (18,040) 170,000 277,500 610-50-57004-050 Machinery & Equipment - - -
610-50-57005-050 Vehicles & Accessories - 45,000 45,000 Total Expenditures 252,721 254,200 383,163
Excess (Deficiency) of Revenues Over
Expenditures 29,370 28,100 (69,400)
Beginning Net Asset (Deficit) 1,025,080 1,054,451 1,082,551 Ending Net Asset (Deficit) 1,054,451 1,082,551 1,013,151 Town of Atherton Annual Operating Budget FY 2023-2024
Internal Service Fund
Equipment Replacement Budget By Account

Page 46 of 86 ends

Adopted Recomm
Fund 614 Actual Budget Budget
Account Description 2021-2022 2022-2023 2023-2024
614-00-47503-012 Charges for Services - Admin Dept 23,423 13,927 6,717 614-00-47503-018 Charges for Services - Finance Dept 19,777 12,408 4,700 614-00-47503-025 Charges for Services - Building Dept 7,945 4,976 1,855 614-00-47503-040 Charges for Services - Police Dept 473,731 264,240 45,654 614-00-47503-050 Charges for Services - DPW Engineering 6,563 3,837 1,454 614-00-47503-053 Charges for Services - DPW Street Maint 4,803 3,037 1,879 614-00-47503-057 Charges for Services - DPW Park Maint 4,848 3,252 1,348 614-00-47503-058 Charges for Services - DPW Park Prog & Tennis Fd 1,921 1,215 460 614-00-47503-059 Charges for Services - DPW Building Maint 961 607 813 614-00-48001-000 Interest on Investments 10,431 4,000 4,000 614-00-49001-000 Transfer From General Fund -
Total Revenues 554,402 311,499 68,880
614-30-51013-000 Worker's Comp Expense 380,815 159,264 141,568 614-30-51017-000 Safety/Compliance Program Assessment 5,733 6,618 6,618 614-00-49001-000 Reserve Equity Contribution - 62,325
Total Expenditures 386,547 228,207 148,186
Excess (Deficiency) of Revenues Over Expenditures 167,855 83,292 (79,306) Transfer-in
Beginning Net Assets (Deficit) 1,697,295 1,865,150 1,865,150 Ending Net Assets (Deficit) 1,865,150 1,948,442 1,785,844 Town of Atherton Annual Operating Budget FY 2023-2024
Internal Service Fund
Worker's Compensation Budget By Account

Page 47 of 86 ends

Adopted Recomm
Fund 615 Actual Budget Budget
Account Description 2021-2022 2022-2023 2023-2024
615-00-47504-000 Liability Insurance Charge 270,349 407,997 499,124 615-00-47505-000 Employment Practice Liability Charge 26,328 31,594 37,171 615-00-48001-000 Interest on Investments 4,396 2,200 2,200 Total Revenues 301,073 441,791 538,495
615-30-53019-000 Liability Insurance Expense 270,349 307,997 499,124 615-30-53020-000 Employment Practice Liability 26,328 31,594 37,171 615-30-53022-000 Liability Claim Expense 51,686 100,000 100,000 Total Expenditures 348,363 439,591 636,295
Excess (Deficiency) of Revenue Over
Expenditures (47,290) 2,200 (97,800)
Beginning Net Assets (Deficit) 733,248 685,958 685,958
Ending Net Assets (Deficit) 685,958 688,158 588,158
Town of Atherton Annual Operating Budget FY 2023-2024
Internal Service Fund
General Liability Budget By Account

Page 48 of 86 ends

Adopted Recomm
Fund 616 Actual Budget Budget
Account Description 2021-2022 2022-2023 2023-2024
616-00-47506-000 GASB 45 ARC - Contribution - 182,425
616-00-47506-012 GASB 45 ARC - Admin 46,251 20,363 19,757 616-00-47506-018 GASB 45 ARC - Finance 34,484 42,362 6,586 616-00-47506-025 GASB 45 ARC - Building 32,616 25,596 6,586 616-00-47506-040 GASB 45 ARC - Police 503,771 406,503 72,443 616-00-47506-050 GASB 45 ARC - DPW Engineering 42,562 31,691 9,879 616-00-47506-053 GASB 45 ARC - DPW Street Maint 71,670 50,322 16,464 616-00-47506-057 GASB 45 ARC - DPW Park Maint 8,691 4,805 3,293 616-00-47506-058 GASB 45 ARC - DPW Park Program 8,207 3,705 3,293 616-00-47507-012 EE Benefits Earned - Admin 10,329 15,217 20,152 616-00-47507-018 EE Benefits Earned - Finance 9,012 13,559 14,101 616-00-47507-025 EE Benefits Earned - Building 3,527 5,286 5,415 616-00-47507-040 EE Benefits Earned - Police 116,657 175,892 182,617 616-00-47507-050 EE Benefits Earned - DPW Engineering 2,697 4,043 4,211 616-00-47507-053 EE Benefits Earned - DPW Street Maint 2,207 3,319 5,636 616-00-47507-057 EE Benefits Earned - DPW Park Maint 2,341 3,553 4,043 616-00-47507-058 EE Benefits Earned - DPW Park Program 883 1,328 1,381 616-00-47507-059 EE Benefits Earned - DPW Bldg Maint 441 664 2,438 616-00-47508-012 Unemploy Benefits - Admin 5,579 5,072 6,717 616-00-47508-018 Unemploy Benefits - Finance 4,668 4,520 4,700 616-00-47508-025 Unemploy Benefits - Building 1,844 1,762 1,805 616-00-47508-040 Unemploy Benefits - Police 48,417 45,222 46,903 616-00-47508-050 Unemploy Benefits - DPW Engineering 1,428 1,348 1,404 616-00-47508-053 Unemploy Benefits - DPW Street Maint 1,201 1,106 1,879 616-00-47508-057 Unemploy Benefits - DPW Park Maint 1,212 1,184 1,348 616-00-47508-058 Unemploy Benefits - DPW Park Program 480 443 460 616-00-47508-059 Unemploy Benefits - DPW Building Maint 240 221 813 616-00-48001-000 Interest on Investments 7,787 4,500 4,500 616-00-49001-000 Transfer from General Fund
Total Revenues 969,202 1,056,011 448,824
616-xx-51009-xxx Retiree Health-Care OPEB - 67,000 138,301 616-12-51009-012 Retiree Health-Care (Admin) 19,084 20,363 - 616-18-51009-018 Retiree Health-Care (Finance) 23,078 23,142 - 616-25-51009-025 Retiree Health-Care (Building) 23,789 25,804 - 616-40-51009-040 Retiree Health-Care (Police) 366,340 406,503 - Town of Atherton Annual Operating Budget FY 2023-2024
Internal Service Fund
Employee Benefits Budget By Account

Page 49 of 86 ends

Adopted Recomm
Fund 616 Actual Budget Budget
Account Description 2021-2022 2022-2023 2023-2024
Town of Atherton Annual Operating Budget FY 2023-2024
Internal Service Fund
Employee Benefits Budget By Account
616-50-51009-050 Retiree Health-Care (Engineering) 29,192 31,691 - 616-53-51009-053 Retiree Health-Care (Street Maint) 47,496 50,322 - 616-57-51009-057 Retiree Health-Care (Park Maint) 4,343 4,805 - 616-58-51009-058 Retiree Health-Care (Park Program) 3,623 3,705 - 616-30-51016-030 Unemployment Insurance - 15,000 15,000 616-40-51016-040 Unemployment Insurance 366
616-30-50013-030 Employee Benefits Earned 274,983 200,000 235,000 616-30-51021-000 Net OPEB Expense 182,419
Total Expenditures 974,714 848,335 388,301
Excess (Deficiency) of Revenues Over
Expenditures (5,513) 207,676 60,523
Beginning Net Assets (Deficit) 431,069 425,556 425,556
Ending Net Assets (Deficit) 425,556 633,232 486,079

Page 50 of 86 ends

Adopted Recomm
Actual Budget Budget
Account Description 2021-2022 2022-2023 2023-2024
105-00-47027-058 Tennis Classes 40,000 40,000 40,000
105-00-47026-058 Tennis Keys 9,663 18,300 18,300
105-00-48001-058 Interest Income 968 600 600
105-00-48501-000 Donation & contributions
Total Revenues 50,630 58,900 58,900
105-58-52031-000 Contract Maint Services 776 10,000 10,000 105-58-53003-000 Building Security 871 2,500 2,500
105-58-53004-000 Facility Repair & Maint 115,885 100,000 40,000 105-58-55012-000 Construction Materials - 5,000 5,000
Total Operations 117,532 117,500 57,500
Total Expenditures 117,532 117,500 57,500
Excess (Deficiency) of Rev
Over Exp (66,902) (58,600) 1,400
Contribution from MALL
Player Capital contract
Beginning Fund Balance 239,925 173,024 173,024
Ending Fund Balance 173,024 114,424 174,424
Town of Atherton Annual Operating Budget FY 2023-2024
Special Revenue Fund
Tennis Fund 105

Page 51 of 86 ends

Adopted Proposed
Actual Budget Budget
Account Description 2021-2022 2022-2023 2023-2024
209-00-45019-040 Grant 161,285 155,000 160,000
209-00-45020-040 Other Reimbursements 180 - -
209-00-48001-040 Interest Income 1 146 146
Total Revenue 161,466 155,146 160,146
209-40-50001-040 Salaries related expenditures 161,285 155,146 160,329 Total Expenditure 161,285 155,146 160,329
Excess (Deficiency) of Rev
Over Exp 181 - (183)
Beginning Fund Balance 2 183 183
Ending Fund Balance 183 183 (0)
Town of Atherton Annual Operating Budget FY 2023-2024
Special Revenue Fund
COPS Grant

Page 52 of 86 ends

Town of Atherton
Capital Improvement Program FY 2023/24 -2027/28
Town of Atherton
Public Works Department
80 Fair Okas Lane
Atherton, CA 94027
www.ci.atherton.ca.us
Streets & Transportation
Drainage
Town Buildings, Park & Facilities

Page 53 of 86 ends

Capital Improvement Program
Fiscal Years 2023/24 through 2027/2028
1 TABLE OF CONTENTS
I. Introduction ............................................................................................................ 2 About the Capital Improvement Program........................................................ 3 CIP Document Organization.............................................................................. 4 II. Fund Sources and Revenues ................................................................................... 5 Funding Descriptions ........................................................................................ 6 Funding Revenue Sources FY 2023/24............................................................ 10 Capital Program Expenditures FY 2023/24..................................................... 11 III. Capital Projects Five-Year Budget Summaries....................................................... 12

STREETS & TRANSPORTATION
Traffic Control Devices Program..................................................................... 13 Traffic Safety Improvement Program ............................................................. 14 Bicycle & Pedestrian Master Plan Implementation Program ........................ 15 Road Maintenance Program........................................................................... 17 Neighborhood Traffic Management Program ………………….……………………….…19

DRAINAGE
Drainage Improvements Program ................................................................. 21 Upper Atherton Channel Monitoring ............................................................ 23

TOWN BUILDINGS, PARK & FACILITIES
Accessibility Improvements ........................................................................... 24 Civic Center Master Plan Implementation Program....................................... 25 Park Master Plan Implementation Program .................................................. 27

Page 54 of 86 ends

Capital Improvement Program
Fiscal Years 2023/24 through 2027/2028
2 Section I:

Introduction

Page 55 of 86 ends

Capital Improvement Program
Fiscal Years 2023/24 through 2027/2028
3 I. INTRODUCTION
About the Capital Improvement Program
The Town of Atherton’s Five-Year Capital Improvement Program (CIP) summarizes anticipated resources and their estimated uses for major infrastructure and other capital construction, improvement, and maintenance projects.

The CIP is a five-year planning tool that identifies anticipated capital improvements and their funding sources from fiscal years 2023/24 through 2027/28. The CIP does not appropriate funds, but rather, it functions as a budgeting and planning tool which supports appropriations that are made through adoption of the annual budget. The CIP is updated annually to reflect the latest community priorities, infrastructure master plans, completed projects, updated project cost estimates and available revenue sources.

Master Plans
Atherton’s City Council commissioned a number of Master Plans and studies, starting in FY 2012-13, in order to become well informed on the status of infrastructure needs.

These master plans, evaluations and studies are for the following Town-owned facilities:
• Bicycle and Pedestrian Master Plan
• Holbrook-Palmer Park Master Plan
• Civic Center Master Plan
• Storm Drainage Master Plan
• Pavement Management Program Update
• Neighborhood Traffic Management Action Plan
• Street Light Inventory
The purpose of the CIP is to incorporate the results from these Plans, along with other input including resident requests, to identify and describe capital projects that will be of long-term benefit to the residents of Atherton. As such, the programs and projects enclosed in this CIP are dedicated to enhancing accessibility, safety, and the built environment throughout the Town by targeting various transportation, drainage, park, and facilities improvements.

Page 56 of 86 ends

Capital Improvement Program
Fiscal Years 2023/24 through 2027/2028
4 The CIP projects were selected based on the following factors:
• Implementation of the Town’s General Plan Guidelines
• Town Council and Community direction
• Implementation of accepted and approved Master Plans
• Implementation of Facilities’ planning and priorities • Maintenance needs of roadways and safety of roadway users • Ability to improve transportation deficiencies
• Drainage facilities improvement needs
The five-year CIP identifies the highest priority capital needs that can be addressed within the available and forecasted revenue. These capital needs are matched to their eligible funding consisting of the previous year’s fund balances and five-year revenue projections identified by the Finance department.

CIP Document Organization
The CIP is organized to serves two primary purposes. First, it describes funding sources and discusses their sources and uses. Next, it provides a description of the planned transportation, drainage, park, and facility capital improvements developed through an examination of the Town’s capital needs.

As such this CIP is organized into three parts.

I. Introduction: This provides an overview of the purposes of the Capital Improvement Program.

II. Detail of Funding Sources and Revenues: This section describes the anticipated funding and revenue sources supporting the projects and programs contained in this CIP.

III. CIP Project List and Budgeting Schedule: This section provides a detailed overview of the projects and budgeting of project expenditures in relation to available forecasted funding over the next five years.

Page 57 of 86 ends

Capital Improvement Program
Fiscal Years 2023/24 through 2027/2028
5 Section II:

Funding Sources
& Revenues

Page 58 of 86 ends

Capital Improvement Program
Fiscal Years 2023/24 through 2027/2028
6 II. FUNDING DESCRIPTIONS
The Town of Atherton’s Capital Projects contained in this CIP are financed through a variety of funding and revenue sources. These funding sources may include:
 General Fund
 Gas Tax
 Atherton Channel Fund
 Measure S - Special Parcel Tax
 Measure A
 Measure M
 Measure W
General Fund (Capital Improvement)
The General Fund provides funding for the Town’s general programs and day-today operations. This includes Town management, administration, parks and recreation operations, public works operations, law enforcement, trash hauling, special operational programs, planning, and general Town services. It also includes an annual payment to mitigate accessibility risks from ABAG Plan, the Joint Powers Authority that provides liability insurance.

When accounting for General Fund use, the fund description on the individual project pages shows as Capital Improvement. The General Fund includes the money raised by the local property tax for a given year as well as one-time grant funds received for specific projects and purposes. The intent is to budget annually a certain amount from the General Fund to address Town priorities.

Measure S (Special Parcel Tax)
Approved by a 2/3rds vote of Atherton residents in November 2013, Measure S (Special Parcel Tax) is an ordinance that continues the existing Town of Atherton Special Parcel Tax for four years. The most recent parcel tax expired in FY 2017/18.

The Special Parcel Tax was not renewed in 2018. There are still residual funds that will be used for authorized capital project infrastructure needs, with available capital improvement funds programmed in FY 2023/24.

The Special Parcel Tax provided funding to maintain police emergency response services, street repair and maintenance, drainage facility repair and maintenance, and other capital improvements. The Special Parcel Tax generated approximately

Page 59 of 86 ends

Capital Improvement Program
Fiscal Years 2023/24 through 2027/2028
7 $1.86 million annually and was divided 20% to Police Services and 80% to capital projects. The sunset of the Special Parcel Tax required the discontinuation of certain programs and projects.

Measure A
Measure A is a voter approved half-cent sales tax for countywide transportation projects and programs. In 2009, county voters overwhelmingly approved a reauthorization of Measure A through 2033.

The purpose of these funds are to maintain local streets and roads, repair potholes and sidewalks, develop alternative transportation options such as bicycling and pedestrian programs, and to develop and implement traffic operations and safety projects.

Measure A dollars are distributed on a formula allocation based on population and the number of road-miles. Atherton receives approximately $370,000 annually through Measure A.

Measure M
________________________________________________________________________ Approved by voters in November 2010, the Congestion Management Agency for San Mateo County levies a $10 registration fee on vehicles registered in San Mateo County. This Measure is set to expire in 2035 (25 years).

These funds help to maintain neighborhood streets, fix potholes, provide transportation options, improve traffic circulation, reduce congestion, reduce water pollution from oil and gas runoff, and provide safe routes to schools.

Approximately 50% of Measure M revenues fund Countywide Transportation Programs, and the other 50% is formula-allocated to local agencies. The Town of Atherton receives approximately $75,000 per year from Measure M.

Page 60 of 86 ends

Capital Improvement Program
Fiscal Years 2023/24 through 2027/2028
8 Measure W
________________________________________________________________________ Approved by voters in November 2018, Measure W is a half-cent sales tax on qualified retail transactions for use on transportation improvements and maintain affordable transit. This Measure is set to expire in 30 years (2048).

The distribution of funds are shaped by the San Mateo County Congestion Relief Plan. The Plan includes the five (5) following investment categories:
• Countywide Highway Congestion Improvements
• Local safety, pothole and congestion relief improvements • Bicycle and pedestrian improvements
• Regional Transit Connections
• County public transportation improvements.

Ten percent (10%) of the annual revenue is allocated to the County of San Mateo and the cites of the County for transportation investments using a distribution formula that is based 50% on population and 50% on road miles (adjusted annually). The Town’s allocation of the Measure W funds is approximately 1.74% of the City/County distribution, which is projected to be approximately $145,000.

The Town may use Measure W funds for street paving and pothole repair, bicycle/pedestrian safety projects, promoting alternative modes of transportation, planning and implementing traffic and safety projects including signal coordination, and implementing advanced technologies and communications of the roadway system.

Gas Tax
Atherton receives a formula allocation of funds based upon population and lane miles. In FY 2023-24 the Town will receive approximately $205,000 in regular Gas Tax revenues. This amount is augmented with additional revenues from the Road Repair and Accountability Act of 2017 (SB 1). Effective November 1, 2017, the gasoline excise tax was increased 12 cents per gallon and the excise tax on diesel was increased 20 cents per gallon. SB 1 also increased the vehicle registration tax effective January 1, 2018 and an additional vehicle registration tax will be applied to zero emission vehicles effective July 1, 2020. As a result, the total Gas Tax

Page 61 of 86 ends

Capital Improvement Program
Fiscal Years 2023/24 through 2027/2028
9 allocations to the Town is expected to be approximately $375,000 in FY 2023/24.

With the proposed funding through the Capital Improvements Program, the Town will be able to achieve the Maintenance of Effort requirements to continue to receive SB1 funds.

Atherton Channel Fund
Fees collected by the Town to finance drainage and related improvements/ repairs and environmental monitoring for those portions of the Channel for which the Town is responsible.

Page 62 of 86 ends

Capital Improvement Program
Fiscal Years 2023/24 through 2027/2028
10 Fund Sources in FY 2023/24
The sources used to fund the FY 2023/24 capital improvements total approximately $8.97 million and consist of existing fund balances plus new income. The four major sources of these funds are the General Fund (Capital Improvement), Measure A and Gas Tax. These funds are used to fund bicycle, pedestrian and traffic safety improvements, and road maintenance and drainage projects. These and other capital projects are described in detail in the next section of this CIP.

The chart below depicts this fiscal year’s funding sources for the Town’s capital improvements.

Measure A,
$430,000 , 5%
Gas Tax,
$375,000 , 4%
Measure M,
$75,000 , 1%
Atherton Channel,
$127,000 , 1%
Capital Improvements,
$7,815,000 , 87%
Measure W,
$145,000 , 2%
Funding Revenue Sources
Fiscal Year 2023/24

Page 63 of 86 ends

Capital Improvement Program
Fiscal Years 2023/24 through 2027/2028
11 Capital Program Expenditures for FY 2023/24
The CIP anticipates appropriating approximately $9.07 million in Fiscal Year 2023/24. The major expenditures planned are for roadway maintenance, drainage, traffic safety, and bicycle and pedestrian improvement projects. These project expenditures, in addition to other capital projects are identified in the chart below.

Parcel Tax,
$110,000 , 1%
Measure A,
$385,000 , 4%
Gas Tax,
$300,000 , 3%
Measure M,
$75,000 , 1%
Atherton Channel,
$210,000 , 2%
Capital Improvements,
$7,850,000 , 87%
Measure W,
$140,000 , 2%
Projected Budget Expenditures
Fiscal Year 2023/24

Page 64 of 86 ends

Capital Improvement Program
Fiscal Years 2023/24 through 2027/2028
12 Section III:

Capital Projects

Page 65 of 86 ends

Capital Improvement Program
Fiscal Years 2023/24 through 2027/2028
13 Project Type: Streets & Transportation
Project Name: Traffic Control Devices Program - #56070
Project Description: This program provides ongoing funding for the repair and replacement of regulatory, warning and advisory street signage, striping, cross walks, and markings, necessary to maintain safe and efficient roadways within the Town of Atherton.

This program also provides a funding source to install additional signage identified by staff and/or the Transportation Committee and approved by the City Council, as necessary.

Funding Plan and Project Costs
Funding Source 23/24 24/25 25/26 26/27 27/28 Totals
Measure A $15,000 $15,000 $15,000 $15,000 $15,000 $75,000 Totals $15,000 $15,000 $15,000 $15,000 $15,000 $75,000

Page 66 of 86 ends

Capital Improvement Program
Fiscal Years 2023/24 through 2027/2028
14 Project Type: Streets & Transportation
Project Name: Traffic Safety Improvement Program - #56064 Project Description: This program provides funding for data collection and studies such as engineering technical reports, traffic counts, speed surveys, and traffic signal warrant studies. It also funds traffic control measures and roadway improvements to improve vehicular, bicycle and pedestrian safety items such as fixed solar powered radar speed indicators, and flashing LED pedestrian activated crossing signs. Priority projects include:
• Alameda de las Pulgas Safety Improvements – Funded over multiple Fiscal Years $600,000 (FY 2022/23), $1,850,000 (FY 2023/24), including a $2,000,000 Federal grant • Purchase fixed solar powered radar speed indicators estimate – $15,000 (FY 2023/24) • Traffic Counts and Speed Surveys – $25,000 (FY 2023/24) Funding Plan and Project Costs
Funding Source 23/24 24/25 25/26 26/27 27/28 Totals
Capital Improvements $1,850,000 $0 $0 $0 $0 $1,850,000
Measure A $25,000 $25,000 $25,000 $25,000 $25,000 $125,000 Measure M $15,000 $15,000 $15,000 $15,000 $15,000 $75,000 Totals $1,890,000 $40,000 $40,000 $40,000 $40,000 $2,050,000

Page 67 of 86 ends

Capital Improvement Program
Fiscal Years 2023/24 through 2027/2028
15 Project Type: Streets & Transportation
Project Name: Bicycle & Pedestrian Master Plan Implementation Program - #56059 Project Description: The Town's Bicycle and Pedestrian Master Plan was accepted by the Council in November of 2014. The Master
Plan identifies priority Bicycle and Pedestrian
improvement projects throughout Town. This
program funds improvements to the routes as
identified in the Master Plan. Work continues to
implement various projects funded in the
previous fiscal year.

Priority projects include:
• Identify opportunities to improve safety and awareness on heavily used routes servicing schools and parks
• Seek grant funding and partnership opportunities to implement improvements identified in the Town of Atherton Bicycle and Pedestrian Master Plan – estimate $25,000 (FY 2023/24)
• Watkins Avenue Pedestrian Improvements, Middlefield Road to McCormick Lane – estimate $100,000 (FY 2022/23)
• Selby Lane Bicycle Lane Improvements – Funded over multiple Fiscal Years - $250,000 (FY 2022/23), $1,150,000 (FY 2023/24)
• Fair Oaks Lane at Lloyden drive Pedestrian Improvements – estimate $175,000 (FY 2022/23)
• El Camino Real Complete Streets Gap Closure Project – Planning Study (funded by SMCTA Bike and Pedestrian Program Grant)
• Stockbridge Avenue at Alameda de las Pulgas Pedestrian Crossing Improvements (Rectangular Rapid Flashing Beacons) – estimate $100,000 (FY 2023/24) • Stockbridge Avenue at Alameda de las Pulgas Pedestrian Signal Study (HAWK Beacon/Signal) – estimate $100,000 (FY 2023/24) , $750,000 (FY 2024/25) • Projects Planned for Future Years
o Watkins Avenue Pedestrian Improvements Study – Dinkelspiel Station Lane to El Camino Real (2024/25)

Page 68 of 86 ends

Capital Improvement Program
Fiscal Years 2023/24 through 2027/2028
16 o Bicycle and Pedestrian Master Plan Update (FY 2024/25) o El Camino Real Complete Streets Gap Closure – Project Approval/Environmental Documentation Phase (Beginning FY 2024/25 – contingent on grant funding) o Atherton Avenue Bicycle Lanes (Beginning FY 2024/25)
Funding Source 23/24 24/25 25/26 26/27 27/28 Totals
Capital Improvements $1,350,000 $1,500,000 $1,750,000 $1,000,000 $500,000 $6,100,000 Measure A Fund $25,000 $25,000 $25,000 $25,000 $25,000 $125,000 Totals $1,375,000 $1,525,000 $1,775,000 $1,025,000 $525,000 $6,225,000

Page 69 of 86 ends

Capital Improvement Program
Fiscal Years 2023/24 through 2027/2028
17 Project Type: Streets & Transportation
Project Name: Road Maintenance Program - #56003
Project Description: This is an annual program
combining patching, sealing and overlays to maintain
roads in a cost-effective manner. Every two years, an
engineering survey of pavement condition is performed
by independent assessors, who determine a pavement
condition index (PCI) and also recommends specific
maintenance strategies for each road. Staff analyzes the data, conducts physical inspections, and recommends an
annual program to cost-effectively maintain roads. The
funds proposed for this program include the allocation of SB-1, Gas Tax, Measures A, M and W, and Capital Improvement Funds in the amount of $1,580,000 for FY 2023/24. Funds associated with the Roadway Maintenance and Rehabilitation Account (RMRA) approved through SB-1 in 2017 are subject to maintenance of effort requirements which is supported by the proposed Capital Improvement funds in the current and future years.

The streets are to be determined based on their PCI index listing when it comes out in November along with visual assessments and other priorities. Special attention will be paid the Town’s roadside drainage systems to ensure that the edges of pavement do not create situations that could be hazardous to pedestrians or impede drainage.
• Two-inch grind and overlay (on various streets throughout Town) – estimate $850,000 • Maintenance Dig-outs (on various streets throughout Town) – estimate $360,000 • Cape Seal/Slurry Seal (on various streets throughout Town) – estimate $370,000

Page 70 of 86 ends

Capital Improvement Program
Fiscal Years 2023/24 through 2027/2028
18 Funding Plan and Project Costs

Funding Source 23/24 24/25 25/26 26/27 27/28 Totals
Special Parcel Tax $110,000 $0 $0 $0 $0 $110,000
Capital Improvement $840,000 $840,000 $840,000 $840,000 $840,000 $4,200,000 Measure A $280,000 $250,000 $250,000 $250,000 $250,000 $1,280,000 Gas Tax $150,000 $150,00 $150,000 $150,000 $150,000 $750,000 Measure M $60,000 $75,000 $75,000 $75,000 $75,000 $360,000 Measure W $140,000 $140,000 $140,000 $140,000 $140,000 $700,000 Totals $1,580,000 $1,455,000 $1,455,000 $1,455,000 $1,455,000 $7,400,000

Page 71 of 86 ends

Capital Improvement Program
Fiscal Years 2023/24 through 2027/2028
19 Project Type: Streets & Transportation
Project Type: Streets and Transportation
Project Name: Neighborhood Traffic Management Program - #56078 Project Description: This is a new program in support of the Neighborhood Traffic Management Program (NTMP). The NTMP is designed to respond to concerns regarding increasing traffic volumes and vehicular speeds in residential neighborhoods. The NTMP is presently making its way through the Transportation Committee and will be presented to the City Council for adoption as a blueprint for addressing neighborhood traffic concerns.

The NTMP provides a framework for the selection, application, and implementation of traffic calming improvement measures in the Town of Atherton. The NTMP provides a systematic framework for handling neighborhood traffic requests to ensure equitable and effective solutions. The NTMP represents the Town of Atherton’s commitment to enhance the safety and livability of residential neighborhoods.

This program provides funding for improvements on neighborhood streets that meet program qualifying criteria and have demonstrated support of affected residences under the proposed policy document.

The Town has approved the initial projects in its Neighborhood Traffic Management Action Plan.

This program provides funding to initiate implementation of the traffic calming pilot projects identified through the Plan. Funding for FY 2023/24 is in addition to carryover funds from previous fiscal years.

Page 72 of 86 ends

Capital Improvement Program
Fiscal Years 2023/24 through 2027/2028
20 Funding Plan and Project Costs
Funding Source 23/24 24/25 25/26 26/27 27/28 Totals
Measure A $40,000 $10,000 $10,000 $10,000 $10,000 $80,000 Totals $40,000 $10,000 $10,000 $10,000 $10,000 $80,000

Page 73 of 86 ends

Capital Improvement Program
Fiscal Years 2023/24 through 2027/2028
21 Project Type: Drainage
Project Name: Drainage Improvements Program - #56034
Project Description: In FY 2013-14, the City Council approved an update the Town’s Drainage Master Plan. The Master Plan identified Tier 1 projects, those with the highest need based on improving safety, reducing flooding, and mitigating environmental degradation as all being in the upper reach of the Atherton Channel.

Projects that are identified as the Town’s responsibility will be assessed for deficiencies. Funding in the first year of the CIP is proposed for engineering and surveying to identify areas of responsibility, followed by design of high-priority improvements, and required environmental permitting. This process typically takes a year or more to complete. Future years include funding for project construction but are merely placeholder amounts for fiscal planning.

This program also includes the implementation of a Green Infrastructure Plan and as otherwise required by the Municipal Regional Stormwater Permit issued by the Regional Water Quality Control Board. Green infrastructure improvements would include: required stormwater treatment measures associated with the Selby Lane Bicycle Lanes Project, roadway improvements, and potentially on Lloyden Drive (at Fair Oaks) and on Polhemus Avenue as identified in the Green Infrastructure Master Plan. Funding shown for FY 2023/24 is in addition to carryover funds from previous fiscal years.

Funding for the following improvements is estimated at:
• Atherton Channel Assessment and Relining Upstream of Alameda de las Pulgas – Funded over multiple fiscal years $400,000 (FY 2022/23), $2,400,000 (FY 2023/24) • Green Infrastructure Plan Implementation – estimate $200,000 (FY 2023/24) • Atherton Channel culvert and detention system improvements at Alameda de las Pulgas and Las Lomitas Elementary School – estimate $450,000 (FY 2023/24), $2,750,000 (FY 2024/25). Pending approval of $2,000,000 in grant funding. • El Camino Real Long-Term Solutions – estimate $250,000 (FY2023/24), $2,750,000 (FY 2024/25).

Page 74 of 86 ends

Capital Improvement Program
Fiscal Years 2023/24 through 2027/2028
22 Funding Plan and Project Costs
Funding Source 23/24 24/25 25/26 26/27 27/28 Totals
Atherton Channel $200,000 $100,000 $50,000 $50,000 $50,000 $450,000 Capital Improvement $3,100,000 $5,700,000 $200,000 $450,000 $2,750,000 $12,200,000 Totals $3,300,000 $5,800,000 $250,000 $500,000 $2,800,000 $12,650,000

Page 75 of 86 ends

Capital Improvement Program
Fiscal Years 2023/24 through 2027/2028
23 Project Type: Drainage
Project Name: Upper Atherton Channel Monitoring - #56037 Project Description: The Upper Atherton Channel Phase 2 project was completed in December 2011. As part of the permit requirements, a 10-year monitoring period was required to assess the health and habitat for the red-legged frog population and plants installed to provide an adequate frog habitat. The completion of the Belbrook Culvert Repair and Slope Stabilization project required a 5-year monitoring period for plant establishment. It is anticipated that additional monitoring will be required as the Atherton Channel and associated drainage is improved.

Funding Plan and Project Costs
Funding Source 23/24 24/25 25/26 26/27 27/28 Totals
Atherton Channel $10,000 $10,000 $10,000 $10,000 $10,000 $50,000 Totals $10,000 $10,000 $10,000 $10,000 $10,000 $50,000

Page 76 of 86 ends

Capital Improvement Program
Fiscal Years 2023/24 through 2027/2028
24 Project Type: Town Buildings, Park and Facilities
Project Name: Accessibility Improvements Program - #56060 Project Description: Title 28 of the Code of Federal Regulations (CFR) Part 35.150 requires public entities to make each of its existing facilities accessible to and usable by individuals with disabilities. The Town performs a required annual evaluation of facilities to identify areas that need to be improved.

The Accessibility Improvements Program provides funding to design and implement improvements necessary to correct deficiencies identified as part of the evaluation process. Sample improvements may include projects such as installation of new ADA compliant sidewalk ramps and access improvements to and within Town owned and operated facilities.

Funding Plan and Project Costs
Funding Source 23/24 24/25 25/26 26/27 27/28 Totals
Capital Improvement
Projects $10,000 $10,000 $10,000 $10,000 $10,000 $50,000 Totals $10,000 $10,000 $10,000 $10,000 $10,000 $50,000

Page 77 of 86 ends

Capital Improvement Program
Fiscal Years 2023/24 through 2027/2028
25 Project Type: Town Buildings, Park and Facilities
Project Name: Civic Center Master Plan Implementation Program - #54015 Project Description: The construction of the Town Center complex, including Administration offices, Community Services, Police Station, new Atherton Library and Civic Court was completed in FY 2022-23. Master Plan implementation is moving into its next phase in accommodating uses of the Town Center complex.

This program also includes the improvement of the former Atherton Rail Station building and grounds for integration into the new Civic Center. The construction contract for the Atherton Rail Station Rehabilitation project was awarded in FY 2022/23 and is scheduled to be completed in FY 2023/24. The project was primarily funded with grant funds from the Joint Powers Board (Caltrain)/San Mateo County Transportation Authority (Measure A - Caltrain).

Page 78 of 86 ends

Capital Improvement Program
Fiscal Years 2023/24 through 2027/2028
26 Funding Plan and Project Costs
Funding Source 23/24 24/25 25/26 26/27 27/28 Totals
Capital Improvement
Projects $150,000 $100,000 $100,000 $0 $0 $350,000
Totals $150,000 $100,000 $100,000 $0 $0 $350,000

Page 79 of 86 ends

Capital Improvement Program
Fiscal Years 2023/24 through 2027/2028
27 Project Type: Town Buildings, Park and Facilities
Project Name: Park Master Plan Implementation Program - #56063 Project Description: The Holbrook-Palmer Park Improvements Program is designed to implement a number of the proposed projects from the 2015 Park Facilities Master plan update, as recommended by the Park and Recreation Committee and approved by the Atherton City Council. In addition to new projects, several projects were funded in FY 2022/23 and carry forward into FY 2023/24.
• Park Circulation and Pedestrian Circulation improvements – Construct the Park entrance including the entry and exit driveways, pedestrian entry and exit pathways, Main House loop, DG pathways, focal point plaza spaces, and crosswalks. The construction contract for the Access and Circulation Improvements project is scheduled for award in FY 2022/23 and is scheduled to be completed in FY 2023/24. Project funding includes anticipated reimbursement grant funding from the County of Santa Clara (Stanford Mitigation Grant Funds) and from the State of California Department of Parks and Recreation (Prop 68 - Per Capita Program).
• Fencing Improvements along Watkins Avenue – project was funded in FY 2022/23 and is currently under design and construction is scheduled to be completed in FY 2023/24 – $200,000 (FY 2022/23)
• Parking Lot Repairs (font lot) – project was funded in FY 2022/23 and is currently under design. Construction is scheduled to be completed in FY 2023/24 estimate $350,000 (FY 2022/23)
• Park Playground Improvements - estimate $200,000 (FY 2023/24), $1,000,000 (FY2024/25)
• General assessment and miscellaneous repairs – estimate $100,000 (FY 2023/24) • Solar and Energy Resiliency Improvements – estimate $150,000 (FY 2025/26) Funding Plan and Project Costs
Funding Source 23/24 24/25 25/26 26/27 27/28 Totals
Capital Improvement $300,000 $1,250,000 $500,000 $250,000 $250,000 $2,550,000 Totals $300,000 $1,250,000 $500,000 $250,000 $250,000 $2,550,000

Page 80 of 86 ends

Capital Improvement Program
Fiscal Years 2023/24 through 2027/2028
28 Page 81 of 86

TOWN OF ATHERTON - POST PARCEL TAX

FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM
FISCAL YEARS ENDING JUNE 30, 2023 TO 2028
Forecast 2024 Forecast 2025 Forecast 2026 Forecast 2027 Forecast 2028 Five Year
Total
BEGINNING FUND BALANCE $ 113,173 $ 3,173 $ 3,173 $ 3,173 $ 3,173 Revenue
201-00-40003-000 Special Tax $
201-00-48001-000 Interest Income $
201-00-45020-000 Other Reimbursements $
$
TOTAL REVENUE - FUND 201 $ $ $ $ $ $
Expenditures
201-50-56003-000 Road Maintenance Program $ 110,000 $ 110,000 201-50-56034-000 Drainage Improvements Original Budget $ Drainage Improvements ECR Cross Streets $
TOTAL EXPENDITURES - FUND 201 $ 110,000 $ $ $ $ $ 110,000 ENDING FUND BALANCE $ 3,173 $ 3,173 $ 3,173 $ 3,173 $ 3,173 BEGINNING FUND BALANCE $ 151,489 $ 196,489 $ 241,489 $ 286,489 $ 331,489 Revenue
202-00-41003-050 Transportation Co Measure A Sales Tax $ 430,000 $ 370,000 $ 370,000 $ 370,000 $ 370,000 $ 1,910,000 202-00-48001-050 Interest Income $
TOTAL REVENUE - FUND 202 $ 430,000 $ 370,000 $ 370,000 $ 370,000 $ 370,000 $ 1,910,000 Expenditures
202-50-52001-000 Annual Financial Audit (Measure A) $
202-50-54025-000 Congestion Relief (C/CAG) Fee $
202-50-56003-000 Road Maintenance Program $ 280,000 $ 250,000 $ 250,000 $ 250,000 $ 250,000 $ 1,280,000 202-50-56059-000 Bike & Pedestrian Improvement Program $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 125,000 202-50-56064-000 Traffic Safety Improvement Program $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 125,000 202-50-56070-000 Traffic Control Devices Program $ 15,000 $ 15,000 $ 15,000 $ 15,000 $ 15,000 $ 75,000 202-50-56078-000 Neighborhood Traffic Management Program $ 40,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 80,000 TOTAL EXPENDITURES - FUND 202 $ 385,000 $ 325,000 $ 325,000 $ 325,000 $ 325,000 $ 1,685,000 MEASURE A - FUND 202
ENDING FUND BALANCE $ 196,489 $ 241,489 $ 286,489 $ 331,489 $ 376,489 Account Fund Name
SPECIAL PARCEL TAX - FUND 201
SPECIAL PARCEL TAX - FUND 201
MEASURE A - FUND 202

Page 1 ends

Page 82 of 86 ends

TOWN OF ATHERTON - POST PARCEL TAX

FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM
FISCAL YEARS ENDING JUNE 30, 2023 TO 2028
Forecast 2024 Forecast 2025 Forecast 2026 Forecast 2027 Forecast 2028 Five Year
Total
Account Fund Name
BEGINNING FUND BALANCE $ 206,529 $ 281,529 $ 331,529 $ 381,529 $ 431,529 Revenue
203-00-45001-050 Gas Tax - 2105 $ 375,000 $ 350,000 $ 350,000 $ 350,000 $ 350,000 $ 1,775,000 $
TOTAL REVENUE - FUND 203 $ 375,000 $ 350,000 $ 350,000 $ 350,000 $ 350,000 $ 1,775,000 Expenditures
203-50-52001-000 State Controller Street Report Preparation Fee $ 203-50-54026-000 C/CAG Gas Tax Fee $
203-50-56003-000 Road Maintenace Program $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 750,000 203-50-56999-000 Engineering/Staff Costs (estimate) $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 750,000 TOTAL EXPENDITURES - FUND 203 $ 300,000 $ 300,000 $ 300,000 $ 300,000 $ 300,000 $ 1,500,000 GAS TAX - FUND 203
ENDING FUND BALANCE $ 281,529 $ 331,529 $ 381,529 $ 431,529 $ 481,529 BEGINNING FUND BALANCE $ 216,149 $ 216,149 $ 201,149 $ 186,149 $ 171,149 Revenue
204-00-45025-050 SMCVehicle Registration Fee $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 375,000 204-00-48001-050 Interest Income $
TOTAL REVENUE - FUND 204 $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 375,000 Expenditures
204-50-56003-000 Road Maintenance Program $ 60,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 360,000 204-50-56064-000 Traffic Safety $ 15,000 $ 15,000 $ 15,000 $ 15,000 $ 15,000 $ 75,000 TOTAL EXPENDITURES - FUND 204 $ 75,000 $ 90,000 $ 90,000 $ 90,000 $ 90,000 $ 435,000 ENDING FUND BALANCE $ 216,149 $ 201,149 $ 186,149 $ 171,149 $ 156,149 COUNTY MEASURE M- FUND 204
COUNTY MEASURE M- FUND 204
GAS TAX - FUND 203

Page 2 ends

Page 83 of 86 ends

TOWN OF ATHERTON - POST PARCEL TAX

FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM
FISCAL YEARS ENDING JUNE 30, 2023 TO 2028
Forecast 2024 Forecast 2025 Forecast 2026 Forecast 2027 Forecast 2028 Five Year
Total
Account Fund Name
NNING FUND BALA BEGINNING FUND BALANCE $ 524,243 $ 529,243 $ 534,243 $ 539,243 $ 544,243 Revenue
205-00-45030-000 Measure W County half cent Sale Tax Congestion Relief Tax $ 145,000 $ 145,000 $ 145,000 $ 145,000 $ 145,000 $ 725,000 $
TOTAL REVENUE - FUND 205 $ 145,000 $ 145,000 $ 145,000 $ 145,000 $ 145,000 $ 725,000 Expenditures
205-50-56003-000 Road Maintenance $ 140,000 $ 140,000 $ 140,000 $ 140,000 $ 140,000 $ 700,000 TOTAL EXPENDITURES - FUND 205 $ 140,000 $ 140,000 $ 140,000 $ 140,000 $ 140,000 $ 700,000 ENDING FUND BALANCE $ 529,243 $ 534,243 $ 539,243 $ 544,243 $ 549,243 BEGINNING FUND BALANCE $ 1,467,373 $ 1,432,373 $ 3,447,373 $ 3,437,373 $ 3,427,373 Revenue
CalTrain revenue Grant (Measure A) $
401-00-49001-000 Transfer In from General Fund $ 5,990,000 $ 9,690,000 $ 3,690,000 $ 2,940,000 $ 4,740,000 $ 27,050,000 Eshoo Grant (ADPL) $ 1,600,000 $ 1,600,000
Eshoo Grant - pending (Atherton Channel - Culvert & Detention) $ 225,000 $ 2,025,000 $ 2,250,000 TOTAL REVENUE - FUND 204 $ 7,815,000 $ 11,715,000 $ 3,690,000 $ 2,940,000 $ 4,740,000 $ 30,900,000 Expenditures
401-50-54015-000 Town Center $ 150,000 $ 100,000 $ 100,000 $ 350,000 401-50-56059-000 Bike & Ped $ 1,350,000 $ 1,500,000 $ 1,750,000 $ 1,000,000 $ 500,000 $ 6,100,000 401-50-56063-000 Park Master Plan $ 200,000 $ 1,150,000 $ 400,000 $ 150,000 $ 150,000 $ 2,050,000 General Assessment & Repairs $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 500,000 401-50-56091-000 Drainage Improvements (Atherton Channel Assessment and Relining) $ 2,825,000 $ 4,825,000 $ $ 250,000 $ 2,500,000 $ 10,400,000 401-50-56003-203 Road Maintenace Program $ 840,000 $ 840,000 $ 840,000 $ 840,000 $ 840,000 $ 4,200,000 401-50-56093-000 Traffic Safety Improvement Program-Alameda De Las Pulgas Improvement $ 1,850,000 $ 1,850,000 401-50-56060-000 Accessibility Improvement Program $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 50,000 401-50-56080-000 Green Infrasturcture Plan- $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 250,000 $ 1,050,000 Facility Replacement/Improvements $ 250,000 $ 300,000 $ 300,000 $ 400,000 $ 400,000 TOTAL EXPENDITURES - FUND 401 $ 7,850,000 $ 9,700,000 $ 3,700,000 $ 2,950,000 $ 4,750,000 $ 28,950,000 ENDING FUND BALANCE $ 1,432,373 $ 3,447,373 $ 3,437,373 $ 3,427,373 $ 3,417,373 COUNTY MEASURE W- FUND 205
CAPITAL IMPROVEMENT PROJECTS - FUND 401
CAPITAL IMPROVEMENT PROJECTS - FUND 401
COUNTY MEASURE W- FUND 205

Page 3 ends

Page 84 of 86 ends

TOWN OF ATHERTON - POST PARCEL TAX

FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM
FISCAL YEARS ENDING JUNE 30, 2023 TO 2028
Forecast 2024 Forecast 2025 Forecast 2026 Forecast 2027 Forecast 2028 Five Year
Total
Account Fund Name
BEGINNING FUND BALANCE $ 675,256 $ 592,256 $ 609,571 $ 676,886 $ 744,201 Revenue
403-00-40001-050 Secured Property Tax $ 98,985 $ 99,300 $ 99,300 $ 99,300 $ 99,300 $ 496,185 403-00-40002-050 Unsecured Property Tax $ 6,000 $ 6,000 $ 6,000 $ 6,000 $ 6,000 $ 30,000 403-00-40004-050 SB 813 Redemption-supplemental $ 3,275 $ 3,275 $ 3,275 $ 3,275 $ 3,275 $ 16,375 403-00-40005-050 Home Owners Exemption $ 240 $ 240 $ 240 $ 240 $ 240 $ 1,200 403-00-40008-050 ERAF Subvention $ 17,300 $ 17,300 $ 17,300 $ 17,300 $ 17,300 $ 86,500 403-00-48001-050 Interest Income $ 1,200 $ 1,200 $ 1,200 $ 1,200 $ 1,200 $ 6,000 $
TOTAL REVENUE - FUND 403 $ 127,000 $ 127,315 $ 127,315 $ 127,315 $ 127,315 $ 636,260 Expenditures
403-50-56037-000 Upper Channel Repair Monitoring Phase 1 $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 50,000 403-50-56077-000 Drainage Improvements (Atherton Channel Assessment and Relining) $ 200,000 $ 200,000 Drainage Improvements $ 100,000 $ 50,000 $ 50,000 $ 50,000 $ 250,000 403-50-56080-000 Green Infrastructure Plan $
TOTAL EXPENDITURES - FUND 403 $ 210,000 $ 110,000 $ 60,000 $ 60,000 $ 60,000 $ 500,000 ATHERTON CHANNEL- FUND 403
ENDING FUND BALANCE $ 592,256 $ 609,571 $ 676,886 $ 744,201 $ 811,516 ATHERTON CHANNEL- FUND 403

Page 4 ends

Page 85 of 86 ends

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 $ 13,570,596 $ 14,181,273 $ 14,819,430 $ 15,486,304 $ 16,183,188 $ 14,150,533 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 $ 1,028,997 $ 1,056,000 $ 1,077,120 $ 1,098,662 $ 1,120,636 $ 1,143,048 $ 1,070,555 4 2% Business License $ 253,779 $ 258,000 $ 283,600 $ 289,272 $ 295,057 $ 300,959 $ 306,978 $ 283,949 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 $ 1,677,000 $ 1,727,310 $ 1,779,129 $ 1,832,503 $ 1,887,478 $ 1,735,239 7 2% Police $ 131,111 $ 203,814 $ 285,690 $ 291,404 $ 297,232 $ 303,177 $ 309,240 $ 260,238 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 $ 1,435,951 $ 1,574,989 $ 1,606,489 $ 1,638,619 $ 1,671,391 $ 1,704,819 $ 1,458,017 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 $ 1,677,668 $ 1,556,000 $ 1,618,240 $ 1,682,970 $ 1,750,288 $ 1,820,300 $ 1,624,213 14 Bayfront Canal $ 1,350,000 $ - $ - $ - $ - $ - $ - $ 1,350,000 15 America Rescue Plan $ 1,707,322 $ - $ - $ - $ - $ - $ 1,707,322 16 $ 23,773,232 $ 22,636,557 $ 23,766,475 $ 24,684,299 $ 25,639,615 $ 26,634,006 $ 27,669,125 $ 24,971,901 General Fund Expenditure Projections
17 5% Operational Expenditures $ (14,070,510) $ (16,524,190) $ (17,965,681) $ (18,863,965) $ (19,807,163) $ (20,797,521) $ (21,837,398) $ (18,552,347) 18 CIP - GF Allocations $ (4,990,557) $ (3,793,135) $ - $ - $ - $ - $ (1,463,949) 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) $ (20,087,131) $ (20,951,836) $ (21,839,034) $ (22,759,392) $ (23,701,269) $ (22,619,292) 23 $ (2,732,944) $ 146,351 $ 3,679,344 $ 3,732,463 $ 3,800,581 $ 3,874,614 $ 3,967,856 $ 2,352,609 24 $ 16,318,279 $ 13,585,335 $ 13,731,686 $ 11,421,030 $ 5,463,493 $ 5,574,074 $ 6,508,688 $ 10,371,798 25 $ 13,585,335 $ 13,731,686 $ 17,411,030 $ 15,153,493 $ 9,264,074 $ 9,448,688 $ 10,476,545 $ 12,724,407 26 $ (3,098,062) $ (2,675,411) $ (2,883,789) $ (3,013,495) $ (3,146,574) $ (3,284,628) $ (3,425,910) $ (3,075,410) 27 $ (3,098,062) $ (2,675,411) $ (2,883,789) $ (3,013,495) $ (3,146,574) $ (3,284,628) $ (3,425,910) $ (3,075,410) 28 $ 7,389,211 $ 8,380,865 $ 11,643,452 $ 9,126,504 $ 2,970,925 $ 2,879,432 $ 3,624,725 $ 6,573,588 Totals
29 Bike/Ped Master Plan $ 25,000 $ 650,000 $ 1,350,000 $ 1,500,000 $ 1,750,000 $ 1,000,000 $ 500,000 $ 6,100,000 30 Drainage Master Plan $ 1,350,000 $ 550,000 $ 2,825,000 $ 4,825,000 $ - $ 250,000 $ 2,500,000 $ 10,400,000 31 Park Master Plan $ - $ 1,700,000 $ 200,000 $ 1,150,000 $ 400,000 $ 150,000 $ 150,000 $ 2,050,000 32 Federal Funding (Eschoo) Grant Match $ - $ 600,000 $ 75,000 $ 675,000 $ - $ - $ - $ 750,000 33 Road Improvement Plan $ 1,125,000 $ 1,500,000 $ 840,000 $ 840,000 $ 840,000 $ 840,000 $ 840,000 $ 4,200,000 34 Long Term Liabilities (Pension UAL) $ 5,000,000 $ - $ - $ - $ - $ - $ - 35 Long Term Liabilities (OPEB UAL) $ - $ - $ - $ - $ - $ - $ - $ - 36 COP/Debt Service $ - $ - $ - $ - $ - $ - $ - $ -
37 Green Infrastructure Plan $ 140,000 $ 300,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 250,000 $ 1,050,000 Affordable Housing Allocation $ -
38 Facility Replacement/Improvements $ - $ - $ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 2,500,000 39 Totals $ 7,640,000 $ 5,300,000 $ 5,990,000 $ 9,690,000 $ 3,690,000 $ 2,940,000 $ 4,740,000 $ 27,050,000 40 $ 7,389,211 $ 8,380,865 $ 5,653,452 $ (563,496) $ (719,075) $ (60,568) $ (1,115,275) 41 $ 1,032,687 $ 891,804 $ 961,263 $ 1,004,498 $ 1,048,858 $ 1,094,876 $ 1,141,970 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 Available Fund Balance
Set-Aside Buckets
Net Available Fund Balance (After Set-Asides)
Rec'd Minimum Unallocated Fund Balance (5%)
Long Term Liability
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

Page 86 of 86 ends

Atherton City CouncilJune 7, 2023

Atherton City Council
June 7, 2023