Atherton City Council
May 7, 2025

Adopted Proposed
Actuals Budget Budget
Account Description 2023-24 2024-25 2025-26
213-00-40001-000 Secured Property Tax 526,086 1,005,902 1,032,902 213-00-48001-000 Interest Income 4,277 16,000 16,000
Advancement of Funds
Total Revenues 530,362 1,021,902 1,048,902
213-30-52031-000 Contract Maint Services 10,743 19,000 39,000 213-30-53003-000 Building Security - 250 250
213-30-53004-000 Facility Repair & Maintenance 3,224 2,000 4,000 213-30-53008-000 Contract Custodial Services 57,834 75,000 75,000 213-30-53014-000 Utilities - Electricity 89,108 105,000 120,000 213-30-53016-000 Utilities Water 36,285 40,000 40,000
213-30-53036-000 Contract Pesticid & Fertilizer - 800 800 213-30-54010-000 Other Contract Services 101,519 90,000 95,000 213-30-55016-000 Other Supplies & Materials 199 655,000 200,000 Buiding Maintenance Manager Allocation 18,852 18,852
213-30-57002-000 Building Improvements 440,000
Total Operations 298,913 1,005,902 1,032,902
Total Expenditures 298,913 1,005,902 1,032,902
Excess (Deficiency) of Rev Over Exp 231,449 16,000 16,000 Beginning Fund Balance 2,486,142 2,717,592 2,733,592
Ending Fund Balance 2,717,592 2,733,592 2,749,592
Town of Atherton Annual Operating Budget FY 2025-2026
Special Revenue Fund
Library Fund
ATTACHMENT 1
Adopted Recomm
Fund 610 Actual Budget Budget
Account Description 2023-2024 2024-2025 2025-2026
610-00-48001-000 Interest on Investments 18,461 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 430,000 363,658 360,000 610-00-47509-050 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 513,961 431,758 428,100
Depreciation 151,151
610-18-57006-018 Computer Software - 10,500 45,000
610-40-57004-040 Machinery & Equipment 171,798 469,120 150,000 610-40-57005-040 Vehicles & Accessories (40,337) 190,000 180,000 610-50-57005-050 Vehicles & Accessories - 55,000 -
Total Expenditures 282,612 724,620 375,000
Excess (Deficiency) of Revenues Over
Expenditures 231,349 (292,862) 53,100
Beginning Net Asset (Deficit) 1,259,990 1,491,339 1,198,477 Ending Net Asset (Deficit) 1,491,339 1,198,477 1,251,577 Town of Atherton Annual Operating Budget FY 2025-2026
Internal Service Fund
Equipment Replacement Budget By Account
ATTACHMENT 1
Adopted Recomm
Fund 614 Actual Budget Budget
Account Description 2023-2024 2024-2025 2025-2026
614-00-47503-012 Charges for Services - Admin Dept 8,585 6,836 6,985 614-00-47503-018 Charges for Services - Finance Dept 5,246 4,882 5,056 614-00-47503-025 Charges for Services - Building Dept 1,790 1,708 1,761 614-00-47503-040 Charges for Services - Police Dept 80,471 49,249 52,730 614-00-47503-050 Charges for Services - DPW Engineering 1,138 2,216 2,425 614-00-47503-053 Charges for Services - DPW Street Maint 2,099 2,312 2,357 614-00-47503-057 Charges for Services - DPW Park Maint 1,566 1,355 866 614-00-47503-058 Charges for Services - DPW Park Prog & Tennis Fd 597 471 713 614-00-47503-059 Charges for Services - DPW Building Maint 783 804 1,160 614-00-48001-000 Interest on Investments 33,924 4,000 4,000 614-00-49001-000 Transfer From General Fund
Total Revenues 136,200 73,833 78,053
614-30-51013-000 Worker's Comp Expense 141,568 452,508 250,000 614-30-51017-000 Safety/Compliance Program Assessment 5,732 5,779 6,183 614-00-49001-000 Reserve Equity Contribution
Total Expenditures 147,300 458,287 256,183
Excess (Deficiency) of Revenues Over Expenditures (11,100) (384,454) (178,130) Transfer-in
Beginning Net Assets (Deficit) 1,964,738 1,953,638 1,569,184 Ending Net Assets (Deficit) 1,953,638 1,569,184 1,391,054 Town of Atherton Annual Operating Budget FY 2025-2026
Internal Service Fund
Worker's Compensation Budget By Account
ATTACHMENT 1
Adopted Recomm
Fund 615 Actual Budget Budget
Account Description 2023-2024 2024-2025 2025-2026
615-00-47504-000 Liability Insurance Charge 329,206 567,824 575,773 615-00-47505-000 Employment Practice Liability Charge 180,256 46,608 58,558 615-00-48001-000 Interest on Investments 11,487 5,000 5,000 Total Revenues 520,949 619,432 639,331
615-30-53019-000 Liability Insurance Expense 465,863 567,824 575,773 615-30-53020-000 Employment Practice Liability 43,559 46,608 58,558 615-30-53022-000 Liability Claim Expense 47,314 100,000 100,000 Total Expenditures 556,736 714,432 734,331
Excess (Deficiency) of Revenue Over
Expenditures (35,787) (95,000) (95,000)
Beginning Net Assets (Deficit) 658,250 622,462 527,462
Ending Net Assets (Deficit) 622,462 527,462 432,462
Town of Atherton Annual Operating Budget FY 2025-2026
Internal Service Fund
General Liability Budget By Account
ATTACHMENT 1
Adopted Recomm
Fund 616 Actual Budget Budget
Account Description 2023-2024 2024-2025 2025-2026
616-00-47506-012 GASB 45 ARC - Admin 19,757 7,851 7,842 616-00-47506-018 GASB 45 ARC - Finance 6,586 3,945 3,942 616-00-47506-025 GASB 45 ARC - Building 6,586 3,992 3,979 616-00-47506-040 GASB 45 ARC - Police 72,443 50,054 53,757 616-00-47506-050 GASB 45 ARC - DPW Engineering 9,879 5,956 5,913 616-00-47506-053 GASB 45 ARC - DPW Street Maint 16,464 5,974 5,951 616-00-47506-057 GASB 45 ARC - DPW Park Maint 3,293 1,963 1,962 616-00-47506-058 GASB 45 ARC - DPW Park Program 3,293 - - 616-00-47507-012 EE Benefits Earned - Admin 19,720 20,507 20,594 616-00-47507-018 EE Benefits Earned - Finance 13,252 14,647 15,167 616-00-47507-025 EE Benefits Earned - Building 4,583 4,974 5,133 616-00-47507-040 EE Benefits Earned - Police 180,851 196,996 210,918 616-00-47507-050 EE Benefits Earned - DPW Engineering 2,939 6,498 7,124 616-00-47507-053 EE Benefits Earned - DPW Street Maint 4,713 6,935 7,071 616-00-47507-057 EE Benefits Earned - DPW Park Maint 3,823 4,065 2,598 616-00-47507-058 EE Benefits Earned - DPW Park Program 1,380 1,414 2,139 616-00-47507-059 EE Benefits Earned - DPW Bldg Maint 1,700 2,411 3,479 616-00-47508-012 Unemploy Benefits - Admin 7,035 6,836 6,985 616-00-47508-018 Unemploy Benefits - Finance 4,423 4,882 5,056 616-00-47508-025 Unemploy Benefits - Building 1,599 1,658 1,711 616-00-47508-040 Unemploy Benefits - Police 55,342 50,498 53,979 616-00-47508-050 Unemploy Benefits - DPW Engineering 1,062 2,166 2,375 616-00-47508-053 Unemploy Benefits - DPW Street Maint 1,672 2,312 2,357 616-00-47508-057 Unemploy Benefits - DPW Park Maint 1,313 1,355 866 616-00-47508-058 Unemploy Benefits - DPW Park Program 489 471 713 616-00-47508-059 Unemploy Benefits - DPW Building Maint 604 804 1,160 616-00-48001-000 Interest on Investments 31,203 4,500 4,500 Total Revenues 476,004 413,664 437,271
616-xx-51009-xxx Retiree Health-Care OPEB - -
616-12-51009-012 Retiree Health-Care (Admin) 7,464 7,851 7,842 616-18-51009-018 Retiree Health-Care (Finance) 3,751 3,945 3,942 616-25-51009-025 Retiree Health-Care (Building) 3,782 3,992 3,979 616-40-51009-040 Retiree Health-Care (Police) 48,094 50,054 53,757 616-50-51009-050 Retiree Health-Care (Engineering) 5,642 5,956 5,913 616-53-51009-053 Retiree Health-Care (Street Maint) 5,664 5,974 5,951 Town of Atherton Annual Operating Budget FY 2025-2026
Internal Service Fund
Employee Benefits Budget By Account
ATTACHMENT 1
Adopted Recomm
Fund 616 Actual Budget Budget
Account Description 2023-2024 2024-2025 2025-2026
Town of Atherton Annual Operating Budget FY 2025-2026
Internal Service Fund
Employee Benefits Budget By Account
616-57-51009-057 Retiree Health-Care (Park Maint) 1,863 1,963 1,962 616-58-51009-058 Retiree Health-Care (Park Program) - - - 616-30-51016-030 Unemployment Insurance - 15,000 15,000 616-50-51016-050 Unemployment Insurance (Engineering) 459 616-30-50013-030 Employee Benefits Earned 337,577 250,000 345,000 Total Expenditures 414,296 344,735 443,346
Excess (Deficiency) of Revenues Over
Expenditures 61,708 68,929 (6,075)
Beginning Net Assets (Deficit) 695,104 756,811 825,741
Ending Net Assets (Deficit) 756,811 825,741 819,666
ATTACHMENT 1
Adopted Recomm
Actual Budget Budget
Account Description 2023-2024 2024-2025 2025-2026
105-00-47027-058 Tennis Classes 41,667 50,000 50,000
105-00-47026-058 Tennis Keys 18,325 18,300 20,000
105-00-48001-058 Interest Income 2,341 1,200 1,200
105-00-48501-000 Donation & contributions
Total Revenues 62,333 69,500 71,200
105-58-52031-000 Contract Maint Services 9,823 10,000 13,000 105-58-53003-000 Building Security 2,023 2,500 3,000
105-58-53004-000 Facility Repair & Maint 42,267 40,000 40,000 105-58-55012-000 Construction Materials - 5,000 5,000
105-58-55016-000 Other Supplies & Matls 2,400
Total Operations 56,512 57,500 61,000
Total Expenditures 56,512 57,500 61,000
Excess (Deficiency) of Rev
Over Exp 5,821 12,000 10,200
Contribution from MALL
Player Capital contract
Beginning Fund Balance 126,357 132,178 144,178
Ending Fund Balance 132,178 144,178 154,378
Town of Atherton Annual Operating Budget FY 2025-2026
Special Revenue Fund
Tennis Fund 105
ATTACHMENT 1
Adopted Proposed
Actual Budget Budget
Account Description 2023-2024 2024-2025 2025-2026
209-00-45019-040 Grant 186,159 171,000 190,000
209-00-45020-040 Other Reimbursements - - -
209-00-48001-040 Interest Income 3 145 150
Total Revenue 186,162 171,145 190,150
209-40-50001-040 Salaries related expenditures 186,159 171,000 190,000 Total Expenditure 186,159 171,000 190,000
Excess (Deficiency) of Rev
Over Exp 3 145 150
Beginning Fund Balance 185 188 333
Ending Fund Balance 188 333 483
Town of Atherton Annual Operating Budget FY 2025-2026
Special Revenue Fund
COPS Grant
ATTACHMENT 1