Atherton City Council
June 19, 2024

Adopted Proposed
Actuals Budget Budget
Account Description 2022-23 2023-24 2024-25
213-00-40001-000 Secured Property Tax 931,066 637,102 650,902 213-00-48001-000 Interest Income 130 16,000 16,000
Advancement of Funds 548,854
Total Revenues 1,480,050 653,102 666,902
213-00-58003-000 Trans to Facilities Const-406 800,918 - - 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 3,055 19,000 19,000 213-30-53003-000 Building Security - 250 250
213-30-53004-000 Facility Repair & Maintenance 892 2,000 2,000 213-30-53008-000 Contract Custodial Services 52,195 75,000 75,000 213-30-53014-000 Utilities - Electricity 98,647 96,000 105,000 213-30-53015-000 Utilities - Gas - 200 -
213-30-53016-000 Utilities Water 29,026 40,000 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 58,863 85,000 90,000 213-30-55016-000 Other Supplies & Materials 459 300,000 300,000 Buiding Maintenance Manager Allocation 18,852 18,852
Total Operations 1,044,055 637,102 650,902
Total Expenditures 1,044,055 637,102 650,902
Excess (Deficiency) of Rev Over Exp 435,995 16,000 16,000 Beginning Fund Balance 2,050,148 2,486,142 2,502,142
Ending Fund Balance 2,486,142 2,502,142 2,518,142
Town of Atherton Annual Operating Budget FY 2024-2025
Special Revenue Fund
Library Fund
Adopted Recomm
Fund 610 Actual Budget Budget
Account Description 2022-2023 2023-2024 2024-2025
610-00-48001-000 Interest on Investments 11,048 2,600 2,600 610-00-47509-012 Equip Replace Charges - Admin
610-00-47509-018 Equip Replace Charges - Finance 10,500 10,500 10,500 610-00-47509-040 Equip Replace Charges - Police 422,240 245,663 363,658 610-00-47509-050 Equip Replace Charges - DPW Engineering 18,000 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
Total Revenues 498,788 313,763 431,758
Depreciation 156,306
610-18-57006-018 Computer Software - 10,500
610-25-57006-025 Computer Software - -
610-12-57004-012 Machinery & Equipment - -
610-30-57005-030 Vehicles & Accessories -
610-40-57004-040 Machinery & Equipment 69,662 60,663 469,120 610-40-57005-040 Vehicles & Accessories 67,282 277,500 190,000 610-50-57004-050 Machinery & Equipment - - -
610-50-57005-050 Vehicles & Accessories - 55,000 55,000 Total Expenditures 293,249 393,163 724,620
Excess (Deficiency) of Revenues Over
Expenditures 205,539 (79,400) (292,862)
Beginning Net Asset (Deficit) 1,054,451 1,259,990 1,180,590 Ending Net Asset (Deficit) 1,259,990 1,180,590 887,728
Town of Atherton Annual Operating Budget FY 2024-2025
Internal Service Fund
Equipment Replacement Budget By Account
Adopted Recomm
Fund 614 Actual Budget Budget
Account Description 2022-2023 2023-2024 2024-2025
614-00-47503-012 Charges for Services - Admin Dept 21,182 6,717 6,836 614-00-47503-018 Charges for Services - Finance Dept 14,346 4,700 4,882 614-00-47503-025 Charges for Services - Building Dept 3,625 1,855 1,708 614-00-47503-040 Charges for Services - Police Dept 303,577 45,654 49,249 614-00-47503-050 Charges for Services - DPW Engineering 1,466 1,454 2,216 614-00-47503-053 Charges for Services - DPW Street Maint 4,531 1,879 2,312 614-00-47503-057 Charges for Services - DPW Park Maint 3,808 1,348 1,355 614-00-47503-058 Charges for Services - DPW Park Prog & Tennis Fd 1,488 460 471 614-00-47503-059 Charges for Services - DPW Building Maint 1,393 813 804 614-00-48001-000 Interest on Investments 23,801 4,000 4,000 614-00-49001-000 Transfer From General Fund
Total Revenues 379,217 68,880 73,833
614-30-51013-000 Worker's Comp Expense 274,676 141,568 452,508 614-30-51017-000 Safety/Compliance Program Assessment 5,012 6,618 5,779 614-00-49001-000 Reserve Equity Contribution
Total Expenditures 279,688 148,186 458,287
Excess (Deficiency) of Revenues Over Expenditures 99,528 (79,306) (384,454) Transfer-in
Beginning Net Assets (Deficit) 1,865,150 1,964,678 1,885,372 Ending Net Assets (Deficit) 1,964,678 1,885,372 1,500,918 Town of Atherton Annual Operating Budget FY 2024-2025
Internal Service Fund
Worker's Compensation Budget By Account
Adopted Recomm
Fund 615 Actual Budget Budget
Account Description 2022-2023 2023-2024 2024-2025
615-00-47504-000 Liability Insurance Charge 341,325 499,124 567,824 615-00-47505-000 Employment Practice Liability Charge 132,487 37,171 46,608 615-00-48001-000 Interest on Investments 8,754 2,200 5,000 Total Revenues 482,566 538,495 619,432
615-30-53019-000 Liability Insurance Expense 438,411 499,124 567,824 615-30-53020-000 Employment Practice Liability 35,401 37,171 46,608 615-30-53022-000 Liability Claim Expense 55,167 100,000 100,000 Total Expenditures 528,979 636,295 714,432
Excess (Deficiency) of Revenue Over
Expenditures (46,413) (97,800) (95,000)
Beginning Net Assets (Deficit) 685,958 639,545 541,745
Ending Net Assets (Deficit) 639,545 541,745 446,745
Town of Atherton Annual Operating Budget FY 2024-2025
Internal Service Fund
General Liability Budget By Account
Adopted Recomm
Fund 616 Actual Budget Budget
Account Description 2022-2023 2023-2024 2024-2025
616-00-47506-000 GASB 45 ARC - Contribution - - -
616-00-47506-012 GASB 45 ARC - Admin 29,934 19,757 7,851 616-00-47506-018 GASB 45 ARC - Finance 26,332 6,586 3,945 616-00-47506-025 GASB 45 ARC - Building 28,994 6,586 3,992 616-00-47506-040 GASB 45 ARC - Police 437,601 72,443 50,054 616-00-47506-050 GASB 45 ARC - DPW Engineering 36,477 9,879 5,956 616-00-47506-053 GASB 45 ARC - DPW Street Maint 58,298 16,464 5,974 616-00-47506-057 GASB 45 ARC - DPW Park Maint 6,400 3,293 1,963 616-00-47506-058 GASB 45 ARC - DPW Park Program 5,300 3,293 - 616-00-47507-012 EE Benefits Earned - Admin 17,930 20,152 20,507 616-00-47507-018 EE Benefits Earned - Finance 12,602 14,101 14,647 616-00-47507-025 EE Benefits Earned - Building 3,325 5,415 4,974 616-00-47507-040 EE Benefits Earned - Police 161,398 182,617 196,996 616-00-47507-050 EE Benefits Earned - DPW Engineering 1,231 4,211 6,498 616-00-47507-053 EE Benefits Earned - DPW Street Maint 4,083 5,636 6,935 616-00-47507-057 EE Benefits Earned - DPW Park Maint 3,565 4,043 4,065 616-00-47507-058 EE Benefits Earned - DPW Park Program 1,310 1,381 1,414 616-00-47507-059 EE Benefits Earned - DPW Bldg Maint 1,301 2,438 2,411 616-00-47508-012 Unemploy Benefits - Admin 6,488 6,717 6,836 616-00-47508-018 Unemploy Benefits - Finance 4,409 4,700 4,882 616-00-47508-025 Unemploy Benefits - Building 1,193 1,805 1,658 616-00-47508-040 Unemploy Benefits - Police 48,631 46,903 50,498 616-00-47508-050 Unemploy Benefits - DPW Engineering 483 1,404 2,166 616-00-47508-053 Unemploy Benefits - DPW Street Maint 1,448 1,879 2,312 616-00-47508-057 Unemploy Benefits - DPW Park Maint 1,235 1,348 1,355 616-00-47508-058 Unemploy Benefits - DPW Park Program 471 460 471 616-00-47508-059 Unemploy Benefits - DPW Building Maint 452 813 804 616-00-48001-000 Interest on Investments 21,756 4,500 4,500 616-00-49001-000 Transfer from General Fund
Total Revenues 922,645 448,824 413,664
616-xx-51009-xxx Retiree Health-Care OPEB - 138,301 -
616-12-51009-012 Retiree Health-Care (Admin) 13,968 - 7,851 616-18-51009-018 Retiree Health-Care (Finance) 10,484 - 3,945 616-25-51009-025 Retiree Health-Care (Building) 16,167 - 3,992 616-40-51009-040 Retiree Health-Care (Police) 238,132 - 50,054 Town of Atherton Annual Operating Budget FY 2024-2025
Internal Service Fund
Employee Benefits Budget By Account
Adopted Recomm
Fund 616 Actual Budget Budget
Account Description 2022-2023 2023-2024 2024-2025
Town of Atherton Annual Operating Budget FY 2024-2025
Internal Service Fund
Employee Benefits Budget By Account
616-50-51009-050 Retiree Health-Care (Engineering) 20,083 - 5,956 616-53-51009-053 Retiree Health-Care (Street Maint) 30,496 - 5,974 616-57-51009-057 Retiree Health-Care (Park Maint) 3,357 - 1,963 616-58-51009-058 Retiree Health-Care (Park Program) 2,533 - - 616-30-51016-030 Unemployment Insurance - 15,000 15,000 616-40-51016-040 Unemployment Insurance
616-30-50013-030 Employee Benefits Earned 317,876 235,000 250,000 616-30-51021-000 Net OPEB Expense
Total Expenditures 653,097 388,301 344,735
Excess (Deficiency) of Revenues Over
Expenditures 269,548 60,523 68,929
Beginning Net Assets (Deficit) 425,556 695,104 755,627
Ending Net Assets (Deficit) 695,104 755,627 824,556
Adopted Recomm
Actual Budget Budget
Account Description 2022-2023 2023-2024 2024-2025
105-00-47027-058 Tennis Classes 38,333 40,000 50,000
105-00-47026-058 Tennis Keys 10,788 18,300 18,300
105-00-48001-058 Interest Income 1,494 600 1,200
105-00-48501-000 Donation & contributions
Total Revenues 50,615 58,900 69,500
105-58-52031-000 Contract Maint Services 9,355 10,000 10,000 105-58-53003-000 Building Security 1,927 2,500 2,500
105-58-53004-000 Facility Repair & Maint 86,000 40,000 40,000 105-58-55012-000 Construction Materials - 5,000 5,000
Total Operations 97,282 57,500 57,500
Total Expenditures 97,282 57,500 57,500
Excess (Deficiency) of Rev
Over Exp (46,667) 1,400 12,000
Contribution from MALL
Player Capital contract
Beginning Fund Balance 173,024 126,357 127,757
Ending Fund Balance 126,357 127,757 139,757
Town of Atherton Annual Operating Budget FY 2024-2025
Special Revenue Fund
Tennis Fund 105
Adopted Proposed
Actual Budget Budget
Account Description 2022-2023 2023-2024 2024-2025
209-00-45019-040 Grant 165,271 160,000 171,000
209-00-45020-040 Other Reimbursements 20,000 - -
209-00-48001-040 Interest Income 2 146 145
Total Revenue 185,273 160,146 171,145
209-40-50001-040 Salaries related expenditures 185,271 160,329 171,000 Total Expenditure 185,271 160,329 171,000
Excess (Deficiency) of Rev
Over Exp 2 (183) 145
Beginning Fund Balance 183 185 185
Ending Fund Balance 185 2 330
Town of Atherton Annual Operating Budget FY 2024-2025
Special Revenue Fund
COPS Grant