ITEM NO. 14.
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ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4732-8959-482B8D58876E Section B
Partner, Supervisory and Staff Qualifications and Resumes
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4732-8959-482B8D58876E Section B - Partner, Supervisory and Staff Qualifications and Resumes Town of Los Gatos Proposal for Auditing Services
We are aware of the need for continuity of personnel on the engagement and promise that the Engagement Partner will be directly involved in the audit during each year of the contract. We believe that extensive partner involvement provides continuity that could not be achieved in any other way. All staff committed in this proposal will be available for the entire June 30, 2022 audit and are available 12 months a year for questions, comments and implementation support. We understand that the Engagement Partners, managers and other supervisory staff and specialists may be changed only with the express prior written permission of the Town. Other audit personnel may be changed at our discretion as long as the replacements have substantially the same or better qualifications or experience. The Town retains the right to approve or reject replacements.
Sheldon Chavan, CPA
Managing Partner (Member CalCPA, AICPA, GFOA, CSMFO, GAQC) Sheldon holds a B.S. in Accounting from San Jose State University. He began his career in public accounting in 1998 and has been auditing local governments and nonprofit organizations ever since. Sheldon is a CPA licensed in California and a member of AICPA, CalCPA, CSMFO, GAQC and GFOA. He has also been a member of the GFOA Special Review Committee, with responsibility for reviewing ACFR's for award of the Certificate of Excellence in Financial Reporting. Sheldon has prepared/reviewed ACFR's for the City of Berkeley, City of Sunnyvale, City of Pittsburg and many others
over his career. Most recently, Sheldon prepared
the ACFR of the City of Oroville, City of Saratoga
and the City of Pacific Grove for the fiscal years
ended June 30, 2020 (partial listing).
Sheldon has managed governmental audits his entire career, which includes the technical review of all work papers, staffing, scheduling, reporting, state compliance, federal compliance, state controllers reports and much more. He is responsible for running the audit in the field and providing accounting and auditing technical support to other partners and staff, primarily in the areas of compliance with auditing standards generally accepted in the United States of America, the standards set forth for financial audits in the United States General Accounting Office's (GAO) Government Auditing Standards, and the provisions of the Federal Single Audit Act and the United States Office of Management and Title 2 CFR Part 200 (Uniform Guidance).
Sheldon also ensures that each staff has met the continuing professional education requirements under these standards and teaches several in-house seminars a year. He also administers our firm's quality control system as required by GAAS and Yellow Book standards. Sheldon has been performing audits under the Single Audit Act his entire career. Understanding the complexities of the various federal programs is one of his specialties. Over the years, Sheldon has audited major programs such as National School Lunch, Title II Education Technology, IDEA Special Education Local Assistance, Title I, Education Jobs Fund, Title IV Drug Free Schools, NCLB Title 111, Title II Improving Teacher Quality, CDBG, Shelter Plus Care, Home Investment in Affordable Housing, HUD Section 8, Highway Planning and Construction, Medi-Cal, Low-income Low Energy Assistance, and many more.
Sheldon has extensive experience auditing government bond programs and can assist the Town with bond covenant calculations, bond compliance, tax filings, bond arbitrage issues and any other general II Chavan & Associates, LLP Page 5
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4 732-8959-482B8D58876E Section B - Partner, Supervisory and Staff Qualifications and Resumes Town of Los Gatos Proposal for Auditing Services
reporting requirements. In addition, we currently have multiple clients for which we complete special bond performance audits each year. We also provide contractor prequalification services for some clients who use restricted bond funds for modernization and infrastructure improvements.
Sheldon's recent continuing professional education:
Description of Program/Training
Yellow Book:Revised Government Auditing Standards
Government Audting Standards -Yellow Book
Frequent Government and NPO Frauds: Misuse of Assets
Governmental and Nonprofit Annual Update: Federal Government Activities Single Audit Lighting Round
Governmental Audit Quality Cetner Annual Update Webcast Program-Specific Audits' plus 'AuditTools and Guidance' Applying Risk Assessment Standards: Understanding the Entity and Its Environment GASB Updates
Governmental Accounting and Auditing Conference Webcast - 5121266C Not-for-Profit Organizations Conference Webcast - 5121343C Cases in NFP Acct. & Auditing: 'Financial Statement Requirements' plus 'Net Asset Classifications' Governmental Auditing: Course Two Performance Audits
Governmental Auditing: Course Three Financial Audits, Attestation Engagements, and ..
Governmental Accounting and Reporting
Ethics: AA&C LLP - Accounting Firm Practice Development Committee State and Local Govt Planning Considerations
Cases in NFP Acct. & Auditing: Contributions
Field Work Documentation: Preparation, Maintenance, Types of Workpapers School District Update Including LCFF and LCAP Compliance School Districts Conference
Understanding the Changes to Yellow Book Independence
California Regulatory Review Course
Fraud Audit Techniques Using Excel
Applying the Uniform Guidance in Your Single Audits
Testing Compliance' plus 'Reporting Requirements
Fid Act Understanding impacts of GASB 84
Its Here! Fid Act Implementation Considerations
Accounting and Auditing Conference
Bernard Madoff Investment Securities' Auditor'
The Detection and Prevention of Fraud in Financial Statements Governmental Auditing: Course One Fundamental Principles for Government Auditing II Chavan & Associates, LLP Page 6
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4 732-8959-482B8D58876E Section B - Partner, Supervisory and Staff Qualifications and Resumes Town of Los Gatos Proposal for Auditing Services
The following is a partial list of Sheldon's clients over the years:
Cities and Towns Special Districts/JPA's School Districts/COE's Nonprofits and Other City of Albany
City of Berke! ey
City of Carmel-by-the-Sea
City of Del Rey Oaks
City of Marina
City of Novato
City of Oroville
City of Pacific Grove
City of Pittsburg
City ofpointArena
City of Salinas
City of San Rafael
City of Saratoga
City of Scotts Valley
City of Sonoma
City of South San Francisco
City of Sui sun City
City of Sunnyvale
City ofTr acy
Town of Los Gatos
Town of Windsor
Bay Area Water Services & Cons
Central Marin Sanitation Agency
East Bay Dischargers Authority
Fairfield-Suisan Sanitation
Half Moon Bay Fire Protection
Hayward Area Parks and Rec
Highland Recreation District
Los Tranco s Water Di strict
Mckinney Water District
Menlo Park Fire Protection
Midpen Regional Open Space
Pleasant Hill Parks and Rec
Point Montara Fire District
Santa Clara Regional Open Space
Saratoga Cemetery District
South Bayside System Authority
South San Francisco Conf. Ctr.
Sausalito-Marin City Sanitation
Tahoe Reqional Planning Agency
The Ci ties Group
Valley of the Moon Fire
West Bay Sanitary Di strict
West County Wastewater Di strict
Westborough Water Di strict
Woodside Fire Protection Di strict
II Chavan & Associates, LLP
Antelope Elementary
Belmont Redwood Shores
Burlingame
Cabrillo Unified
Campbell Union
Cloverdale Unified
Cotati Rohnert Park
Hi II sborough City
La Honda Pescadero
Lakeside
Las lomitas Elementary
Lassen View Elementary
Los Altos Elementary
Luther Burbank
Manton Joint Union
Menlo Park City
Millbrae Elementary
Mineral
Mountain View Whisman
Orchard
Pacifica
Plum Valley
Portola Valley Elementary
Red Bluff
Salinas Union High
San Bruno Park
San Carlos Elementary
San Mateo County Office
San Mateo Union High
Scotts Valley Unfi ed
Sequoia Uni on High
Sonoma Valley Unified
Uni on School District
West County Agency ILEA)
Windsor Unified
Woodside Elementary
2006 Washington St.
Bay Area Special Education JPA
Bay ftlea Water Users Association
Black Adoption Placement
Boys and Girls Clubs of Sonoma
Center for Empowering Refugees
Children of Grace
Collective Roots
Credo High School
Diagnostics for the Real World
Hidaya Foundation
Livebooks
Mashery
Mission Charter
Mission Language and Vocational
Morgan Hill Charter Foundation
Morgan Hill Charter School
Nob Hi 11 Home Owners Assoc.
O'Conner Water
One Million Lights
Orange County Charter School
Pathway to Choices
Pyramid AJ ternatives
Redwood City Education Foundation
San Jose Conservation Charter
San Jose Conservation Corps
Singularity University
Sociometri cs
South Tahoe Area Transit Authority
Stone Bridge Charter School
Woodside Atherton Authority
Work2future Foundation
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4 732-8959-482B8D58876E Section B - Partner, Supervisory and Staff Qualifications and Resumes Town of Los Gatos Proposal for Auditing Services
Paul Pham, CPA
Associate Partner (AICPA, CalCPA)
Paul received his Bachelor of Science from Pacific University and hopes to pursue a Master of Accountancy in the near future. He is currently preparing to sit for the CPA exam and plans to complete his CPA certification by the end of the year. Paul has been working in public and private accounting since 2007 and has completed Fourteen governmental audit seasons. He has completed financial and compliance audits for the entities (including LEA's) listed below since 2007. Besides the standard control documentation and substantive testing required for GAAS audits, Paul has performed audits and prepared reports under 0MB Subpart F and the Single Audit Act for most of the entities listed below. He has audited Federal grants from various agencies, including FEMA, HUD, FTA, the Department of Education (Title I, Special Education, Title II, Adult Ed) and much more.
Paul's recent continuing professional education:
Desaiption of Program/Tra,ning
GAGAS - Ethical Princi pies In Government Auditing
GAGAS - Field Work and Reporting Standards
GAGAS - Field Work Standards For Financial Audits
GAGAS - General Field Work And Reporting Standards
GAGAS - General Standards
Government Auditing
Maj or Changes to Auditing Standards
Limiting Auditor Liability
Auditor Communications: Critical New Requirements
School Districts Conference
GAGAS - Reporting Standards For Financial Audits Governmental Accounting, Reporting, and Auditing Update GAGAS- Use and Application of GAGAS GASB Basic Financial Statements for State and Local Governments The following is a partial list of Paul's clients over the years:
Cities and Towns Special Districts School Districts/COE's Nonprofits and Olarter Schools City of Albany Bay Area Water Services & Cons
City of Berkeley Central Marin Sanitation Agency
City of Carmel-by-the-Sea Fai rfield-Suisan Sanitation District CityofDel Rey Oaks Menlo Park Fire Protection
City of Orovi II e Mi dpen Regional Open Space
City of Pacific Grove Santa Clara Regional Open Space
City of Point Arena Saratoga Cemetery District
City of Rocklin South Bayside System Authority
Oty of Saratoga South San Francisco Conf. Ctr.
City of Sonoma Suasalito-Mari n City Sanitation District City of Suisun City Tahoe Reqional Planning Agency
Antelope Elementary
Burlingame
Cabrillo Unified
Cotati Rohnert Park
Hillsborough City
Bay Area Water Users Association
Black Adoption Placement
Boys and Girls Clubs of Sonoma
Center for Empowering Refugees
Children of Grace
Collective Roots
Credo High School
Hidaya Foundation
Livebooks
Mashery
Mission Charter
City ofTracy The Cities Group
Town of Los Gatos Valley of the Moon Fire
La Honda Pescadero
Las Lomitas Elementary
Lassen View Elementary
Los Altos Elementary
Luther Burbank
Manton Joint Union
Millbrae Elementary
Mineral
Mission Language and Vocational School
NASAAMES Exchange
West Bay Sanitary District
Westborough Water District
II Chavan & Associates, LLP
Mountain View Whisman
Orchard
Pacifica
Plum Valley
Portola Valley Elementary
Red Bluff
San Bruno Park
San Carlos Elementary
San Lorenzo Valley Unified
San Mateo County Office
Scotts Valley Unfied
Sequoia Union High
Sonoma Valley Unified
Soquel Elementary
Union School District
West County Agency (LEA)
Windsor Unified
Woodside Elementary
Orange County Charter School
Pathway to Choices
Pyramid Alternatives
Redwood City Education Foundation
San Jose Conservation Charter
San Jose Conservation Corps
Sociometrics
South TahoeArea Transit Authority
Stone Bridge Charter School
Work2future Foundation
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4 732-8959-482B8D58876E Section B - Partner, Supervisory and Staff Qualifications and Resumes Town of Los Gatos Proposal for Auditing Services
Niru Machiraju, CPA
Audit Supervisor (Member AICPA, CalCPA)
Niru received her Bachelor and Master of Science in Accounting from the University of Saint Thomas. She received her CPA license in 2020. Niru has been working in public accounting since 2015 and has completed six audit seasons. During the 2021 audit season, she completed the financial and compliance audits for the entities listed below and has additional experience in the manufacturing, distribution. and non-profit industries. Niru has audited over sixty local governments and nonprofits since 2015. Besides the standard control documentation and substantive testing required for GAAS audits, Niru has performed audits and prepared reports under GAGAS and Uniform Guidance. She has also audited Federal grants from various agencies, including HUD and the Department of Education (Title I, Special Education) and much more.
Mona's recent continuing professional education:
Description of Program/Training
GAGAS -Ethical Principles In Government Auditing
GAGAS -Field Work and Reporting Standards
GAGAS -Field Work Standards For Financial Audits
GAGAS -General Field Work And Reporting Standards
GAGAS -General Standards
GAGAS -Reporting Standards For Financial Audits
GAGAS -Use and Application of GAGAS
Government Auditing
Major Changes to Auditing Standards
Limiting Auditor Liability
Auditor Communications: Critical New Requirements
School Districts Conference
Governmental Accounting, Reporting, and Auditing Update GASB Basic Fina ncia I Statements for State and Loca I Governments The following is a list of Mona's clients over the past year:
Cities and Towns Special Districts School Districts/COE's Nonprofits and Other City of Albany
City of Carmel-by-the-Sea
City of Del Rey Oaks
City of Orovi 11 e
City of Pacific Grove
City of Poi nt Arena
City of Rocklin
City of Sar a toga
City of Marina
City of Sui sun City
Bay Area Water Services & Cons
Chico Area Recreation and Park District
Lake Canyon Community Services District
Midpen Regional Open Space
Ross Valley Sanitary District
Santa Clara Regional Open Space
South San Francisco Conf. Ctr.
Stege Sanitary District
Suasal ito-Marin City Sanitation Di strict
The Cities Group
Va 11 ey of the Moon Fi re
West Bay Sanitary District
Westborough Water Di strict
II Chavan & Associates, LLP
Antelope Elementary
Burlingame
Cabrillo Unified
Cotati Rohnert Park
Hillsborough City
Las Lomitas Elementary
Lassen View Elementary
Los Altos Elementary
Luther Burbank
Mil I brae Elementary
Orchard
Pacifica
Red Bluff
San Bruno Park
San Carlos Elementary
San LorenzoValley Unified
San Mateo County Office
Sequoia Union High
Sonoma Valley Unified
Soquel Elementary
Union School Di strict
West County Agency {LEA)
Woodside Elementary
Bay Area Water Users Association
Boys and Girls Clubs of Sonoma
Center for Empowering Refugees
Children of Grace
Credo High School
Hidaya Foundation
Mission Charter
NASA AMES Exchange
Pathway to Choices
Peninsula Conflict Resolution Center
Redwood City Education Foundation
Stone Bridge Charter School
Work2future Foundation
Stone Bridge Charter School
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4 732-8959-482B8D58876E Section B - Partner, Supervisory and Staff Qualifications and Resumes Town of Los Gatos Proposal for Auditing Services
Andrew Quintero
Senior Auditor
Andrew has successfully completed three seasons of governmental auditing. Andrew has performed tests of controls, substantive tests, state compliance testing and Federal compliance testing for various special districts and cities. He has been the Senior Auditor in-charge of clients such as the Town of Yountville, City of Suisun City, Fairfield-Suisun Sanitary District and many more. Besides the standard control documentation and substantive testing required for GAAS audits, Andrew has performed audits and prepared reports under 0MB Subpart F and the Single Audit Act. He has audited Federal grants from various agencies, including Special Education, National School Lunch, Title I, Department of Education grants and others.
Andrew's recent continuing professional education:
Description of Program/Training
GAGAS -Ethical Principles In Government Auditing
GAGAS - Field Work and Reporting Standards
GAGAS - Field Work Standards For Financial Audits
GAGAS -General Field Work And Reporting Standards
GAGAS -General Standards
GAGAS -Reporting Standards For Financial Audits
GAGAS - Use and Application of GAGAS
The following is a list of Andrew's clients:
Government Auditing
Major Changes to Auditing Standards
Limiting Auditor Liability
Auditor Communications: Critical New Requirements
School Districts Conference
Governmental Accounting, Reporting, and Auditing Update GASB Basic Fina ncia I Statements for State and Loca I Governments Cities and Towns Special Districts School Districts/COE's Non profits and Other G ty of Oroville Bay Area Water Supply Conservation .A.3ency Jefferson Uiim High School District Peninsula Conflict Resoluti m Center d ty of Paci fie Grove Castro Valley Sanitary District John Swett Lliified School District Redwood City Education Foundation Gty of Point Arena El Dorado Hills Community Services District Las Lomitas School District San Mateo County Exposition and Fair Association d ty of Rocklin Lake Canyon Community Services District Lassen Vi eN lhion Elementary Sc hod District Sonoma Valley Hospital Foundation City of Saratcga Midpeninsul a Reg:ional Open Space District Los Altos School District The Moca Foundation City of Suisun City Puri ssima Hil Is Water District Luther &Jrbank Sc hod District The San Jose Library Foundation Town of Yountvi lie Ross Valley Sanitary District
Santa Oara County Regional Open SpaceAuth
Sausalito-Marin GtySanitation District
StegeSanitary District
Silica, Valley Clean Water
South San Fancisco Conf erence Center
The Cities' Group
Valley of the Moc.,n Fire District
West Bay Sanitary D·strict
WestValleySanitation District
Westborough Water District
II Chavan & Associates, LLP
Menlo Park City School District
Millbrae School District
Mountain Vi eN Whisman School District
Napa Valley lhified School District
Orchard Schod District
Pacifica Schod District
Red BluffJointlhion High School District
Red Bluff Union ElementarySchod District
Roseland Elementary School D·strict
San Bruno ParkSchod District
San Carlos School District
San LcrenzoValley Unified School District
San Mateo Foster City School District
San Rafa<J a ty Schoci s
Santa Rosa OtySchools
Woodside Elementary
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4 732-8959-482B8D58876E Section B - Partner, Supervisory and Staff Qualifications and Resumes Town of Los Gatos Proposal for Auditing Services
Matthew Ojeda
Senior Auditor
Matthew graduated from the San Jose State University, with a B.S. in Accounting. Starting in public accounting in 2014, he has successfully completed six seasons of governmental auditing. Matthew has performed tests of controls, substantive tests, state compliance testing and Federal compliance testing for various special districts and school districts. Besides the standard control documentation and substantive testing required for GAAS audits, Matthew has performed audits and prepared reports under 0MB Subpart F and the Single Audit Act. He has audited Federal grants from various agencies, including Special Education, National School Lunch, Title I, Department of Education grants and others.
Matthew's recent continuing professional education:
Description of Program/Training
GAGAS - Ethical Principles In Government Auditing
GAGAS - Field Work and Reporting Standards
GAGAS - Field Work Standards For Financial Audits
GAGAS - General Field Work And Reporting Standards
GAGAS - General Standards
GAGAS- Reporting Standards For Financial Audits
GAGAS - Use and Application of GAGAS
Government Auditing
Major Changes to Auditing Standards
Lirniti ng Auditor Lia bi I ity
Auditor Communic ations: Critical New Requirements
School Districts Conference
Governmental Accounting, Reporting, and Auditing Update GASB Basic Financial Statements for State and Loca I Govern rnents The following is a list of Matthew's clients over the years:
Cities and Towns Special Districts School Districts/COE's Nonprofits and Other City of Del Rey Oaks
City of Oroville
City of Pacific Grove
City of Point Arena
City of Rocklin
City of Saratoga
City of Sui sun City
Town of Los Gatos
Castro Valley Sanitary District
Central Marin Sanitation Agency
Fairfield•Suisan Sanitation District
Midpen Regional Open Space Auth
Oro Lorna Sanitary District
Santa Clara Regional Open Space Auth
Saratoga Cemetery District
Sausalito-Marin City Sanitation District
Si I icon Valley Clean Water
The Cities Group
West Valley Sanitation District
II Chavan & Associates, LLP
Ante I ope El ernenta ry
Burli ngarne
Cabrill o Unified
Cotati Rohnert Park
Golden Valley Unified
Hillsborough City
Las Lornitas Elementary
Lassen View Elementary
Los Altos Elementary
Luther Burbank
Millbrae Elementary
Mission Preparatory School
Mountain View Whisman
Napa Valley Unified
Orchard
Pacifica
Palo Alto Unified
Portola Valley Elementary
Red Bluff
Roseland Charter
Roseland Elementary
San Bruno Park
San Carlos Elementary
San Lorenzo Valley Unified
San Mateo County Olli ce
San Mateo Foster City
Santa Rosa City School
Scotts Va 11 ey Unfi ed
Sequoia Union High
Sonoma Valley Unified
Soquel Elementary
South San Francisco Unified
Union School District
Woodside Elementary
Boys and Girls Club of Central Sonoma County
Boys and Girls Clubs of Sonoma Valley
Credo High School
Diagnostics for the Rea I World
Mission Language and Vocational School
Morgan Hi II Charter Foundation
Morgan Hi II Charter School
Orange County Charter School
Organic Farming Research Foundation
Proheatlh Homecare
Redwood City Education Foundation
San Jose Conservation Charter
San Jose Conservation Corps
San Mateo County Exposition Fair Association
Sociometrics
Work2future Found a ti on
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4 732-8959-482B8D58876E Section B - Partner, Supervisory and Staff Qualifications and Resumes Town of Los Gatos Proposal for Auditing Services
Professional Education and Training
Our professionals complete 80 hours of continuing professional education every two years in auditing and accounting which includes at least 80 hours of governmental auditing and accounting training specific to local governments. We use a combination of in-house seminars, self-study and outside seminars sponsored by AICPA, G FOA, the California Education Foundation and other recognized groups.
All assigned staff meet the educational requirements for Governmental engagements as specified by the California Board of Accountancy, Federal General Accounting Office, Governmental Accounting Standards Board, and the AICPA as appropriate.
II Chavan & Associates, LLP Page 12
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4 732-8959-482B8D58876E This Page Intentionally Left Blank
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4732-8959-482B8D58876E Section C
Similar Engagements
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4 732-8959-482B8D58876E Section C - Similar Engagements
Town of Los Gatos Proposal for Auditing Services
Client References and Similar Engagements
The following projects were completed by C&A in 2019-20 and are ongoing in 2020-21:
Entity Name City of Del Rey Oaks City of Saratoga
Contact Person Roberto Moreno Dennis Jaw
Title Chief Business Officer Finance Manager
Addr ess 650 Canyon Del Rey Road, Del Rey Oaks, CA 93940 13777 Fru itvale Ave, Saratoga, CA 95070 Phone 831-394-8511 408-868-1227
E-mail [email protected] [email protected]. us Audit Period 6/30/2021 6/30/2021
Hours 260 360
Fiscal Years Audit ed 3 5
Partner Sheldon Chavan Sheldon Chavan
GFOAAward No Yes
EntitvTvpe City City
Financ e Dept Staff 3 6
Scope of Work Report Prep CAFR Review
GAGASAudit GAGAS Audit
SAS 114 Report Single Audit/OMB
Management Letter SAS 114 Report
GANN Limit AUP Management Letter
Measure S Audit IDA Audit
Year Round Consultation GANN Limit AUP
Year Round Consultation
Entity Name City of Rocklin City of Suisun City
Contact Person Angela Doyle Elizabeth Luna
Title Senior Accountant Accounting Services Manager
Addr ess 3970 Rocklin Road, Rocklin, CA 95677 701 Civic Center Blvd., Suisun City, CA 94533 Phone 916-625-5033 707-421-3215
E-mail [email protected] s [email protected]
Audit Period 6/30/2021 6/30/2021
Hours 340 400
Fiscal Years Audited 4 5
Partner Sheldon Chavan Sheldon Chavan
GFOAAward No Yes
Entity Type City City
General Fund Budget $10,000,000 $36,800,000
Finance Dept Staff 2 10
Scope of Work ACFR ACFR
GAGASAudit GAGAS Audit
Single Audit/OMB Single Audit/OMB
SAS 114 Report SAS 114 Report
Management Letter Management Letter
GANN Limit AUP GANN Limit AUP
PFA Audit IDA Audit
Successor Agency Audit successor Agency Audit
Year Round Consultation Year Round Consultation
II Chavan & Associates, LLP
City of Carmel
Robin Scattini
Finance Director
PO Box CC, Carmel-by-the Sea, CA 93921
831-620-2019
[email protected]. us
6/30/2021
320
3 Sheldon Chavan
Yes
City
3 CAFR Prep
Single Audit/OMB
SAS 114 Report
Management Letter
GANN Limit AUP
Measure S Audit
SCO FTR/Streets
Year Round Consultation
City of Pacific Grove
Tori Hannah
Administrative Services Director
300 Forest Ave, Pacific Grove, CA 93950
831-648-3103
thannah@cityofpacifi cgrove. org
6/30/2021
340
5 Sheldon Chavan
Yes
City
$17,500,000
6 ACFR
GAGAS Audit
Single Audit/OMB
GANN Limit AUP
SAS 114 Report
Management Letter
Measure S Audit
Year Round Consultation
Pa e 13
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4 732-8959-482B8D58876E Section D
Specific Audit Approach
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4732-8959-482B8D58876E Section D - Specific Audit Approach
Town of Los Gatos Proposal for Auditing Services
The C&A audit approach begins with an entrance conference between Sheldon Chavan and management to gather information for risk assessment and audit planning. Upon the conclusion of the entrance conference, Sheldon will plan and schedule C&A's three phase audit approach and prepare a list of items to be provided for Phase I of the audit. Significant aspects of each phase are outlined below as augmented based on our review of the Town's financial reports, RFP, Budget documents, and Council and Finance Commission agendas and minutes:
Phase I - Planning and Risk Assessment
This phase is designed to evaluate your operating and accounting procedures and will provide the basis for a significant portion of our letter to management. The results of our work during this phase will determine our audit approach for significant accounts and compliance. We plan to begin this phase by meeting with management and the Finance Commission to plan the audit and discuss any significant issues with the proposed audit plan and timeline.
At least six weeks prior to the beginning of this phase, we intend to provide the Town with a link to Engagement Organize ("EO")r detailing the information and timing that will be needed in order to facilitate the completion of the audit in a timely manner. Having all items in EO uploaded prior to the beginning of the audit field work will allow us to complete the audit within the allotted time frame or earlier. We will also begin the testing of federal compliance for major programs during this phase, if applicable. The EO will include Phase I, 11, and Ill items once uploaded and will updated during the year.
The Town will be able to leave notes on each item, upload attachments and message our team through EO.
We plan the audit and obtain our understanding of the internal control structure, control environment, and accounting system through:
• Inquiries of appropriate management and staff personnel. • Inspection of the Town's documents, records, budget and related materials, organizational charts, manuals and programs. • Observation of the Town's activities and operations to corroborate the results of inquiries. • Testing of the controls to determine they are operating as planned. • Performance of preliminary analytical review on interim financials. The analytical review entails comparing similar information for the same time frame from the prior year and also comparing current year-to-date information to the budget to determine areas that may need additional attention during Phase II.
• Review and evaluation of the Town's financial and other management information system controls and procedures. Our staff has gained invaluable experience with systems such as HTE, Multiple Operation Management (MOM), Springbrook, Pentamation, QuickBooks, Digital Schools, SunGuard, Escape, FUND$, CECC, SACS, Financial 2000, SASi and many others. It is our goal to maximize the usage of your computer system during the audit.
This phase constitutes approximately 42% of all non-clerical hours of the engagement and may be combined with Phase II if desired. At the completion of Phase I, an exit conference will be held to discuss findings and recommendations and prepare for Phase II.
II Chavan & Associates, LLP Page 14
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4732-8959-482B8D58876E Section D - Specific Audit Approach
Town of Los Gatos Proposal for Auditing Services
Phase II - Substantive Audit Procedures and Compliance
This phase is designed to complete our substantive and compliance audit procedures on the accounts of the Town. The approach for Phase II will be based on the results of Phase I. Audit programs will be tailored for your Town's needs. This work will begin after the closing of your books.
Sample size and selection is based on our assessment of risk and planned or actual deviations. A typical sample size will be 25 to 60 items and be randomly selected. Our sampling methods vary depending on the type of tests we perform. Sample selection for compliance work will be based on the respective compliance and audit guides, KC, our experience and judgment, and other various sources. We use Knowledge Coach (KC) audit programs by Commerce Clearing House (CCH) to assist in our risk determination and sampling selection. We also use ProSystems fx Engagement paperless audit, Microsoft Excel, and Microsoft Word on laptops to perform the audit. Generally, we prefer information provided in electronic format, however we use production scanners in the office and portable scanners in the field for information that is unavailable in electronic format.
Analytical procedures during Phase II involve comparing current data to prior year and budget data, calculating dollar and percentage variances and investigating differences. We also analyze trends and relationships of the various financial statement components and ratios.
Laws and regulations subject to audit will be determined based on inquiry and familiarity we gain with the Town and with state and federal compliance requirements. We also attend seminars and webinars related to state and federal regulations to keep abreast of ne w requirements.
Phase II will take approximately 42% of the engagement hours. At this time, an exit conference will be held to discuss findings and recommendations, the status of new accounting principles and reporting requirements, and prepare for Phase Ill.
Phase Ill - Financial Statement Preparation and Review
This phase consists of preparing or assisting with the preparation of your financial statements, as required in the RFP, in conformity with accounting principles generally accepted in the United States of America. We will also prepare all other financial and compliance reports required of us as listed on the RFP. The required reports and management letter will be submitted to management as noted in the timeline in the RFP, unless otherwise agreed. We will also ensure that new GASB pronouncements identified in phase I and II have been appropriately accounted for and disclosed in the financial statements and that the impact of these statements is sufficiently presented in our audit reports. The most efficient way to ensure we meet the reporting deadlines is to have the audited trial balance and final adjustment completed by the last day of field work. This, in combination of the automation provided by Prosystems engagement will reduce the lag time from the completion of field work and report issuance.
Our reporting process is automated through our audit software. Once we obtain the Town's trial balance in electronic format, we can import that into our system, which will automatically code and update all financial statements and most note disclosures in the financial statements and notes. We can II Chavan & Associates, LLP Page 15
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4 732-8959-482B8D58876E Section D - Specific Audit Approach
Town of Los Gatos Proposal for Auditing Services
also auto link tables, charts and other documents the Town would like to generate. All of this information can be shared through our online secure lockbox/fileshare website at www.cnallp.com and through our online engagement portal which is linked to our list of items. All agreed upon adjustments will be linked in our audit software. This greatly reduces the report preparation time and involvement of Town staff and creates more opportunity for review of information systems, internal controls and management recommendations. At the end of this phase we will provide a summary of audit adjustments and uncorrected misstatements (passed adjustments).
We anticipate that Phase Ill will comprise approximately 16% of the engagement hours, including the majority of the clerical hours. The timing of each phase of the audit is estimated based on the assumption that the Town will meet their close schedule and responsibilities as noted in the request for proposal.
Please note that we generally hold entrance conferences at the beginning of Phase I and II and exit conferences at the end of Phase I, II and Ill. However, we are available to meet with the Town at any time.
Compliance and Program Specific Auditing
Included in all phases are specific procedures required to complete individual compliance items.
Analytic and sampling procedures generally follow those described in the preceding phase, but are modified, when needed, to meet specific guidelines of the programs audited.
Recommendations for Improved Operations
We feel we have accumulated valuable knowledge in accounting and auditing which has allowed us to offer a wide range of specific recommendations to increase the efficiency and effectiveness of our audit clients. With our background, we can provide services that may be very beneficial to you presently and in the future. As our client, you can look to us for informed support year-round in all areas of interest or concern. In the course of our engagement with the Town, we will provide prompt, knowledgeable answers to your questions regarding all aspects of accounting, finance, management, and operations. It is our policy to discuss discrepancies and recommendations with Town staff directly involved and then with management, as necessary. If an item warrants inclusion in the report as a finding, we will obtain management's responses to each finding. All responses will be reviewed with management and relevant committees before they are presented to the Town Council.
Irregularities and Illegal Acts
We will make an immediate, written report of all irregularities and illegal acts or indications of illegal acts of which we become aware to the Audit Committee (or similar) and Attorney.
Control Risk Assessment
As part of our audit approach, we use KC forms, narratives, questionnaires and summary schedules to gain an understanding of the control environment and assess its overall effectiveness. This helps us identify the types of potential misstatements and factors that affect the risk of material misstatement and their impact on the audit plan.
Analytical Procedures
Analytical procedures are used at three points of time during our audit; planning, substantive testing, and final review of the completed financial statements. Analytical procedures are used to obtain II Chavan & Associates, LLP Page 16
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4732-8959-482B8D58876E Section D - Specific Audit Approach
Town of Los Gatos Proposal for Auditing Services
knowledge of conditions and events, to indicate the presence of possible misstatements, to provide substantive evidence of balances and to assess the financial condition of the Town.
As we obtain knowledge about the Town, we will be able to direct our attention to areas requiring greater audit emphasis as well as provide substantive evidence in support of recorded account balances.
Identification of Potential Audit Problems
Each year we approach the audit objectively and use a risk-based approach to anticipate any potential audit problems. If anything were to come to our attention during the course of the audit, it would be reported to the proper management level depending on the nature of the problem and as noted in the RFP.
Resources Available for Standards Interpretations
In addition to the items published by GFOA, AICPA, FASB, and GASB, we use RIA checkpoint and Thompsons as our main online reference material. As our client, the Town will have access to all our resources.
Summary of Audit Phases {Generalized, Not All-Inclusive) Entrance Conference
Planning Analytics
Interim List of Items
Risk Assessment
Internal Control Documentation & Testing
Management Points
Major Program and Major Funds
Exit Conference
Entrance Conference
General Audit Procedures
Confirmations
Final Major Programs and Major Funds
Finalize Audit Programs
Trial Balance and Leads
Substantive and Compliance Tests
Management Points
Initial Audit Adjustments
Initial Report Preparation
'-------------------! Exit Conference
The audit plan will
be customized to
meet your needs!
Phases I and II can
be combined.
II Chavan & Associates, LLP
0 0
Finalize TB and Audit Adjustments
Finalize Management Points and Findings
Final Review of Audit Files by Managers and Partners
Prepare, Assist With or Review Conversion Entries
Prepare Final Letters and Correspondence
Prepare and Issue First Drafts of Audited Financials,
Compliance Reports and Opinions
Issue Final Audit Report
Final Exit Conference and Planning for Next Fiscal
Year
Council Meeting, As Necessary
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4732-8959-482B8D58876E Section D - Specific Audit Approach
Town of Los Gatos Proposal for Auditing Services
Summary of Team Assignments {Generalized, All-Inclusive) ► Engagement Partner I
• Overall Review
•Audit Planning and Risk Assessment
• Entrance/Exit Conferences
•Team meetings
•Team Assignments
•Quality Control
t Engagement Partner �
•Overall Review
•Review Audit Plan
•Review Audit Programs
•Update Team Assignments
•Review Major Fund/Major
Program Det.
•Analytics
•Review Working papers,
Management Points and AJE's
•Guide Audit Team
•Entrance and Exit Conferences
t Engagement Partner t
•Final Review & Sign-off
•Finalize Audit Plan
•Finalize Audit Programs
•Final Analytics
•Prepare CAFR and Review
Supporting Schedules
•Review all Other Reports
•Review and Finalize all
Required Management letters
and Correspondence
•Exit Conferences, Committee
and Board Presentations
► Associate Partner �
•Team Planning
•Audit Binder Review
•Working Paper Review
•Management Point Review
•Concurring Partner Review
•Quality Control
t Associate Partner t
•Team Planning
•Audit Binder Review
•Working Paper Review
•Management Point Review
•Concurring Partner Review
•Quality Control
t Associate Partner t
•Final Audit Binder Review
•Final Working Paper Review
•Final Management Point
Review
•Concurring Partner Review
•Quality Control
II Chavan & Associates, LLP
I Senior �
•Audit Planning
•Audit Binder Preparation
•Major Fund and Major Program
Determination
•Audit Programs
•Internal Control Doc. and Testing
•Compliance Control Doc. and
Testing
t Senior t
•Planning Update
•Audit Binder Update
•Finalize Major Program and
Major Fund Determination.
•Update and Finalize Audit
Programs
•Substantive Testing for
Significant Accounts
•Compliance Testing
•Guide and Monitor Staff
•Confirmations
t Senior �
•Finalize Audit Binder
•Review Staff Working papers
•Review Staff Management
Points
•Review Reports
•Prepare Assigned Reports
•Review CAFR Prepared by
Engagement Partner
► Staff (
•Internal Control Doc. and Testing
• Significant Transaction Areas
• Dept. and Desk Level Controls
•Compliance Control Doc. and
Testing
• Single Audit
•TDA/MTC
•Team Planning
•Team Meetings
I Staff (
•Substantive Testing
•Significant Transaction Areas
(Cash, Investments, Capital
Assets, long-term Debt,
Pensions, Fund Balance, Net
Position, Revenue,
Expenditures)
•Compliance Testing
•Single Audit (Uniform
Guidance)
•TDA/MTC
•Team Planning
•Team Meetings
I Staff t
•Finalize Working Papers
•Finalize Management Points
•Prepare Assigned Reports
•Assist with Report Review
The above chart provides a
general overview of typical team
assignments.
•Correspondence
• Staff Support
•Information Technology Support
•Information Technology
Support
•Confirmations
•Information Technology
Support
•Report Binding and Delivery
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4732-8959-482B8D58876E Section D - Specific Audit Approach
Town of Los Gatos Proposal for Auditing Services
Summary of Roles and Responsibilities {Not All-Inclusive) General Roles and Responsibilities
C&A LLP
The Engagement Partner will be
responsible the overall planning,
scheduling, review and coordination
of Phase I.
The Associate Partner will provide
fieldwork support when necessary
and help maintain quality control.
The Senior/Manager will review
workpapers, letters and reports and
help maintain quality control.
The Senior Professional Staff will
focus on the more complex areas of
controls and support the
Engagement Partner.
The Professional Staff will focus on
detail of tests of controls over
financial, federal compliance and
other areas as needed.
Town' Staff
During this phase, your staff will be
expected to provide a preliminary
balance sheet and revenues and
expenditures by fund, policies and
procedures for key controls, a
preliminary summary of federal
grants, the original budget, contact
information for departments and
confirmations, and generally
provide the information included in
the lists of items for interim. We
also plan to interview various staff
to document and test controls.
Testing controls will include
sampling for significant areas. Our
documentation of internal controls
will be done in person and via
interviews, unless otherwise
requested.
II Chavan & Associates, LLP
The Engagement Partner's focus will
include finalizing the audit
programs, substantive analytics, and
overseeing the audit.
The Associate Partner will provide
fieldwork support when necessary
and help maintain quality control.
The Senior/Manager will review
workpapers, letters and reports and
help maintain quality control.
The Senior Professional Staff will
focus on substantive tests for
significant accounts.
The Professional Staff will focus on
substantive tests for significant
accounts, federal compliance, and
other required audits.
Town' Staff
During this Phase, your staff will be
expected to provide the final
balance sheet and revenue
expenditures by fund and accounts
from the GL. We will prepare
leadsheets in our audit software,
but the organization should have
adequate support for significant
accounts. We will perform a review
of journal entries at this time and
again before the final reports are
issued, thus we will need access to
journal entries. We will request
reports for major grant programs,
certain other programs, and
business type activities. We will also
perform a number of analytical
procedures which will require staff
responses, and this will be done in
person in most cases.
The Engagement Partner's focus will
be on overall reporting, guidance
and working with District staff to
complete the reporting phase.
The Associate Partner will assist in
report prepartion and client
communication.
The Senior/Manager will review
workpapers, letters and reports,
and help maintain quality control.
The Senior Professional Staff will
focus on report preparation and
assisting the engagement partner
and guiding our staff.
The Professional Staff will act in a
support role during this phase.
Authoritie's Staff
We expect the Town' staff to review
and respond to all reports required
to complete the audit. We
anticipate the Town will provide or
assist us in gathering information
needed for the ACFR and note
disclosures. Management will be
required to sign a representation
letter which will be provided by us.
Management will be required to
provide responses to any and all
recommendations and findings
included in the management letter.
Report preparation will be
completed as outlined in the RFP,
unless otherwise agreed prior to
Phase Ill of the audit.
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4 732-8959-482B8D58876E Section D - Specific Audit Approach
Town of Los Gatos Proposal for Auditing Services
Summary of Staff Hours by Phase
Phases Total
Level of Staff I II Ill Hours
Engagement Partner 32 32 24 88
Associate Partner 4 4 4 12
Supervisor 32 32 8 72
Senior Staff 36 36 8 80
Professional Staff 42 42 8 92
Administrative Staff 2 2 4 8
Totals 148 148 56 352
Summary Timeline
Segment Estimated
Entrance Conference March 1, 2022
Audit Planning C&A's Office March 1, 2022
List of Items Required by Client March 15, 2022
Interim Testing May 2, 2022
Interim Exit Conference and Completion May 9, 2022
Preparation and Mailing of Confirmation Letters to 3rd Parties July 1, 2022 Year-end Field Work Planning Meeting August 1, 2022
Update List of Items Required by Client - Final (Initial Done at Interim) August 1, 2022 Year-end Field Work and Compliance Testing September 26, 2022 Exit Conference September 30, 2022
Progress List of Management Point and Recommendations October 7, 2022 Final List of Management Point and Recommendations October 21, 2022 Audit Adjustments October 21, 2022
Draft Reports, Financials, Management Letters November 4, 2022 Final Reports, Financials, Management Letters November 25, 2022 Council, Commission & Public Presentations As Needed
II Chavan & Associates, LLP Page 20
Phase
11/111
11/111
Ill
Ill
Ill
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4 732-8959-482B8D58876E Audit Scope
Section D - Specific Audit Approach
Town of Los Gatos Proposal for Auditing Services
We understand the scope of our services to be as follows:
A. Audit and issue a report on the fair presentation of the Basic Financial Statements of the Town of Los Gatos in accordance with generally accepted auditing standards; the standards set forth for financial audits in the U.S. General Accountability Office's most recent Government Auditing Standards; the provisions of the federal Single Audit Act of 1984 and the Single Audit Act Amendments of 1996; 0MB guidance for federal awards and agreements as provided in the Code of Federal Regulation (CFR ) 2 Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; and relevant GASB Statements. The audit shall be conducted for the purpose of forming an opinion on the Town's Basic Financial Statements taken as a whole, and to determine whether the operations were conducted in accordance with legal and regulatory requirements.
B. Prepare, with limited involvement of the Town, the Comprehensive Annual Financial Report (Annual Financial Report) for the Town of Los Gatos and the activities of the private-purpose trust funds of the Successor Agency to the Los Gatos Redevelopment Agency. The Town shall retain ultimate responsibility for the approval and dissemination of the Annual Financial Report; however, C&A shall prepare the draft and complete related tasks, including but not limited to the following:
a. Evaluate the document against the Annual Financial Report reporting checklists of the Government Finance Officers Association (GFOA) and the California Society of Municipal Finance Officers (CSMFO) to ensure eligibility for their respective Annual Financial Report award programs. It is the Town's intention to continue to receive these awards annually and expect that the Annual Financial Report will meet their requirements. b. Verification of implementation of recommended improvements from prior year submissions to GFOA under the Annual Financial Report award program.
c. Proofreading and overall review, including layout, design, and making suggested improvements to the document.
d. Printing and binding of the final document.
e. Assisting with the written responses to the recommendations and questions posed by the Finance Commission prior to the Annual Financial Report's consideration by Town Council..
C. In the required reports on internal controls, C&A shall communicate any reportable conditions found during the audits. A reportable condition is defined as a significant deficiency in the design or operation of the internal control structure, which could adversely affect the organization's ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statements. Reportable conditions that are also material weaknesses shall be identified as such in the report. Non-reportable conditions discovered shall be reported in a separate letter to management, which shall be referred to in the reports on internal controls. The reports on compliance shall include all instances of noncompliance.
D. C&A will prepare a management letter, if applicable, reporting material weaknesses and significant control deficiencies. Prior to completion of the management letter, C&A shall meet with the Town Manager, Director of Finance, the Finance and Budget Manager, the Town Finance Commission, and II Chavan & Associates, LLP Page 21
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4 732-8959-482B8D58876E Section D - Specific Audit Approach
Town of Los Gatos Proposal for Auditing Services
other Town staff as assigned to review findings and recommendations in detail before the final letter and Town responses are published.
E. Optional Services
a. Development of Agreed Upon Procedures for the review and reporting of Measure G district sales tax revenues and expenditures.
b. Preparation of the Cities Financial Transactions and Compensation Report (State Controller's Report).
F. Deliverables
a. One electronic file, in PDF format, and 25 bound copies, of the Annual Financial Report, including the necessary audit opinion letters.
b. One electronic file, in PDF format, and 25 bound copies, of the federal single audit report, if applicable, including the necessary audit opinion letters. c. One electronic file, in PDF format, and 25 bound copies, of the management letter, if applicable. d. One electronic file, in PDF format, and 25 bound copies, of the required Appropriations Limit Review reporting upon agreed-upon procedures on compliance with Proposition 111 for the year audited.
G. Irregularities and Illegal Acts. Auditors shall be required to make an immediate, written report of all irregularities and illegal acts or indications of illegal acts of which they become aware to the following parties:
a. Los Gatos Town Council
b. Town Manager
c. Town Attorney
H. We will provide consultation regarding accounting and compliance issues found throughout the contract period.
I. We will attend Town Council meetings as requested throughout the contract period.
J. A partner will be available to present the audit report to the Finance Commission and/or Council.
K. All working papers and reports will be retained, at the auditor's expense, for a minimum of seven (7) years, unless the firm is notified in writing by the Town of the need to extend the retention period.
C&A will make such working papers available, on request, to the following parties or their designees:
a. Town of Los Gatos
b. Parties designated by the Town, or federal or state governments, as part of an audit quality review process
c. Auditors of entities of which the Town is a subrecipient of grant funds L. C&A shall respond to the reasonable inquiries of successor auditors and allow successor auditors to review working papers relating to matters of continuing accounting significance.
II Chavan & Associates, LLP Page 22
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4 732-8959-482B8D58876E Section E
Discussion of Relevant Accounting Issues
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4 732-8959-482B8D58876E Section E - Discussion of Relevant Accounting Issues
Town of Los Gatos Proposal for Auditing Services
Discussion of Relevant Accounting Issues
The Governmental Accounting Standards Board (GASB) continues to issue new statements in an effort to make financial information accounted for, and reported by, local governments more reliable. Often, the statements issued by GASB are confusing and difficult to apply. Therefore, it is our goal to keep our clients informed about upcoming standards and how they may affect their future. Our technical expertise and guidance in the implementation and interpretation of GASB statements will be available throughout the year. We offer inclusive consultation throughout the term of our contract. We also offer in-house training via internally developed seminars. For example, we have given presentations and training on compliance requirements for specific grants and the key controls needed to meet those requirements. Generally, these sessions provide about 8 hours of training, in addition to year-round consultation, and are included in the audit.
In addition, we will send periodic e-mails and newsletters when significant new accounting pronouncements are issued. The most important factors we have discussed include: The potential impact of new pronouncements, the due date and the changes in the reporting presentation, planning the Town should do to ensure it is prepared and the assistance we can provide to ensure compliance.
We also prepare template note disclosures and update our template financial statements to meet the reporting standards. In relation to GASB 84, we provided clients with an analysis workbook that is a Q&A document to help them identify component units and how to report pensions, postemployment plans and custodial funds.
The following is a summary of upcoming accounting pronouncements that could have an impact on the Town:
1. Disclosure Framework:
The objective of this project is to develop concepts related to a framework for the development and evaluation of notes to financial statements for the purpose of improving the effectiveness of note disclosures in government financial reports. The framework will establish criteria for the Board to use in evaluating potential note disclosure requirements during future standards-setting activities and in reexamining existing note disclosure requirements. Those concepts also will provide governments a basis for considering the essentiality of information items for which the GASB does not specifically provide authoritative disclosure guidance.
Update: The Concepts Statement, Communication Methods in General Purpose External Financial Reports that Contain Basic Financial Statements; Notes to Financial Statements, has taken a turn from the original timeline. There were specific discussions related to the concept of essentiality. As the concept of essentiality is significant to the Concepts Statement, it would have a broad impact to users of the financial statements and Governmental Accounting Standards Advisory Council indicated some concern over the significance of the change in the proposed definition; the Board voted to re-expose the proposed concepts in an exposure draft. GASB anticipates the comment period on this revised exposure draft of this Concepts Statement to open in July 2021.
2. Financial Reporting Model:
Reexamination of Statements Nos. 34, 35, 37, 41 and 46 and Interpretation 6: The objective of this project is to make improvements to the financial reporting model, including Statement No. 34, Basic Financial Statements-and Management's Discussion and Analysis-for State and Local II Chavan & Associates, LLP Pa e23
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4 732-8959-482B8D58876E Section E - Discussion of Relevant Accounting Issues
Town of Los Gatos Proposal for Auditing Services
Governments, and other reporting model-related pronouncements (Statements No. 35, Basic Financial Statements-and Management's Discussion and Analysis-for Public Colleges and Universities, No. 37, Basic Financial Statements-and Management's Discussion and Analysis-for State and Local Governments: Omnibus, No. 41, Budgetary Comparison Schedules-Perspective Differences, and No. 46, Net Assets Restricted by Enabling Legislation, and Interpretation No. 6, Recognition and Measurement of Certain Liabilities and Expenditures in Governmental Fund Financial Statements). The objective of these improvements would be to enhance the effectiveness of the model in providing information that is essential for decision-making and enhance the ability to assess a government's accounting and to address certain application issues, based upon the results of the pre-agenda research on the financial reporting model.
Update: After public hearings were held in March and April 2021, GASB is currently redeliberating the drafted Statement, Financial Reporting Model Improvements. The agenda on this Concepts Statement extends into 2022 with a draft expected in first quarter 2022.
3. Revenue and Expense Recognition:
The overall objective of this project is to develop a comprehensive, principles-based model that would establish categorization, recognition and measurement guidance applicable to a wide range of revenue and expense transactions. Achieving that objective will include: (1) development of guidance applicable to topics for which existing guidance is limited, (2) improvement of existing guidance that has been identified as challenging to apply, (3) consideration of a performance obligation approach to the GASB's authoritative literature and (4) assessment of existing and proposed guidance based on the conceptual framework. The expected outcome of the project is enhanced quality of information that users rely upon in making decisions and assessing accountability.
On the heels of the Financial Accounting Standards Boards (FASB) roll out of the revenue recognition guidance, GASB has taken up a similar project reviewing the guidance for recognition of revenues and expenses. Deliberations are anticipated to be ongoing through November 2022.
While this project is not anticipated for completion until 2025, the broad application and impact will make it one to keep up to date with its progress.
4. GASB Statement No. 87- Leases
Most organizations have transitioned their immediate focus on the implementation of GASB 87 as it will become effective for most fiscal 2022 year-end financial statements. GASB 87 defines a lease as a contract that conveys control of the right to use another entity's non-financial asset for a period of greater than one year. Purchased power agreements are exempt from this treatment (unlike the Financial Accounting Standards Board lease standard). GASB 87 is effective for fiscal years beginning after June 15, 2021.
II Chavan & Associates, LLP Pa e24
ITEM NO. 14.
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ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4 732-8959-482B8D58876E Section F
Additional Information
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4 732-8959-482B8D58876E Section F -Additional Information
Town of Los Gatos Proposal for Auditing Services
Current Client List
Cities/Towns CAFR GAS GAGAS Single Audit
City of Albany • • •
City of Del Rey Oaks • •
City of Lincoln •
City of Marina • • • •
City of Orovil I e • • • •
City of Pacific Grove • • • •
City of Point Arena • •
City of Rocklin • • • •
City of Saratoga • • • •
City of Suisun City • • • •
Town of Yountville • • •
Local Education Agencies CAFR GAS GAGAS Single Audit
An tel ope School District • •
Berkeley Ulified School District
BurlingameSchool District • . .
Cabrillo U,ified School D'strict • • .
Corning Uni on High School District . . .
Cotati -Rohnert Park Unified School District . . .
Cottonwood Uni on School District • •
Golden Valley Unified School District . . .
Hills borough City School District . . .
Jefferson Union High School District . . .
John Swett Ulified School District
Las Lomi tas School D. strict • •
Lassen View Union Elementary School District • •
Los Altos School District • • • •
Luther Burbank School District . . .
Menlo Park Gty School District . . .
Mil I brae School District . .
Mountain View Whisman School District . . .
Napa Val I ey Unified School District . . •
Orchard School District . •
Pacifica School District . • •
Red Bluff Joint Uli on High School D. strict • . .
Red Bluff Union Elementary School District • • •
Rosel and Elementary School District . • •
San Bruno Park School District . . .
San Carlos School District . . .
San LorenzoValleyUnified School District • • •
San Mateo Foster City School District . . •
San Rafael City Schools
Santa Rosa City Schools • • •
Sequoia Ulion High School District • • •
Sonoma Valley Unified School District . . .
Soquel Uni on Elementary School District • • •
South San Francisco Ulified School District
Union School District . . .
West County Transportation Agency . .
Woodside Elementary School Di strict • •
II Chavan & Associates, LLP
EAAP Other Bond (P39)
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•
•
•
•
EAAP Other Bond (P39)
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ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4 732-8959-482B8D58876E Section F -Additional Information
Town of Los Gatos Proposal for Auditing Services
Charter Schools CAFR GAS GAGAS Single Audit
Charter School of Morgan Hill ., .,
Cottonwood Creek Charter School ., .,
Credo High School ., .,
Kid Street Charter School ., .,
The Reach Charter School ., .,
Mission Preparatory School ., .,
Pathways Charter School ., .,
Roseland Charter School ., ., .,
RSTEMAcadamy Charter School ., .,
Stone Bridge Charter School ., .,
Woodland Star Charter School ., .,
Special Districts CAFR GAS GAGAS Single Audit
Bay Area Water Supply Cooservation Agency ., ., .,
Castro Valley Sanitary District ., .,
El Dorado Hil Is Community Services District ., ., .,
Lake Canyon Community Services District ., .,
Midpeninsul a Region al Open Space District ., ., .,
Purissima Hills Water District
Ross Val I ey Sanitary Ci strict ., ., .,
Santa Clara County Regional Open Space Auth ., ., .,
Sausalito-Marin City Sanitation District ., ., .,
Stege Sanitary District ., .,
Silicon Valley Clean Water ., .,
South San Fanci sco Conference Center .,
The d ti es' Group ., .,
Valley of the Moon Fire District ., .,
West Bay Sanitary District ., .,
West Val I ey Sanitation District ., .,
Westborough Water District
Non Profit Organizations CAFR GAS GAGAS Single Audit
Boys and Girls Clubs of Sonoma Valley .,
Center for Empowering Refugees & Immigrants .,
Chi I dren of Grace
Far West Wheel Chair Association .,
Hidaya Found a ti on .,
Mission Language and Vocational School .,
Morgan Hill Charter School Foundation .,
NASA AM ES Exchange .,
O'Connor Tract Co-Operative Water Co. .,
Peninsula Conflict Resolution Center .,
Redwood City Education Foundation .,
San Mateo County Exposition and Fair Association .,
Sonoma Val I ey Hospital Foundation .,
The Moc a Found a ti on .,
The San Jose Llbrary Foundation .,
Tru .,
Work2fu rure Foundation ., ., .,
Privately Held Corporations CAFR GAS GAGAS Single Audit Air Filter/Control
Dfusion, Inc. ., ., .,
Diagnostics for the Real World ., ., .,
FRTek US, LLC .,
Pathway to Choices .,
Roberts of Woodside
Sociometrics ., ., .,
II Chavan & Associates, LLP
EAAP Other Bond (P39)
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EAAP Other Bond (P39)
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EAAP Other Bond {P39)
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EAAP Other Bond (P39)
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ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4 732-8959-482B8D58876E Technology in the Audit
Section F -Additional Information
Town of Los Gatos Proposal for Auditing Services
C&A is a paperless firm and we use secure cloud servers for file sharing. We have Lenovo laptops and Fujitsu scanners that we use in the field. Our secured laptops are synchronized to our cloud server every day to avoid loss of data. The scanners allow for flexibility during the audit since it is not feasible to expect every document in electronic format.
Our secure online fileshare and engagement organizer provide for a better option over e-mailing electronic files. Each of our clients has an account login username and password through our website or an emailed link that allows them to upload files. This is especially helpful with sensitive information such as payroll data as it is much more secure than e-mail.
Our audit software is ProSystems fx Engagement which we compliment with Knowledge Coach (KC) audit programs and workpapers. These programs allow us to roll-forward audit information without having to replace the audit programs in the binder because they automatically update with changes in auditing and accounting standards every month. Finally, we have purchased data extraction software for each of our laptops that convert Adobe and other file types to Word and Excel.
All of the above-mentioned technological innovations make the audit more efficient and provides us the opportunity to spend time in areas that are more meaningful to the District. It also reduces the time and effort required by District staff to provide information and minimizes redundancy from year to year in the audit.
Proposal Exceptions
C&A did not have any exceptions or requested changes to the Town's RFP conditions or requirements.
C&A's Responsibility for Detecting Fraud
While audits are not designed to root out every instance of fraud, we have a responsibility to detect material misstatements in the financial statements caused by either fraud or error. Accordingly, generally accepted auditing principles prescribe specific audit procedures to detect fraud that must be carried out during each audit. C&A must hold a fraud brainstorming session at the beginning of the audit. This session is designed to provide a time for the audit team to consider how the client could commit fraud. The brainstorming meeting is used to set a tone of professional skepticism in the audit.
Because committing material financial statement fraud often requires adjustments to financial records, C&A will test journal entries for any signs of manipulation. Another likely place for fraud is in accounting estimates since management may be able to influence accounting estimates to manipulate the financial statements. Generally, we perform procedures to determine if the methodology for completing accounting estimates has changed from the prior year and examine the directionality of estimates as a whole. We also closely examine significant unusual transactions outside of normal operations. This examination requires organizations to explain the purpose and rationale for the transaction and we corroborate management's response with other information received during the audit.
II Chavan & Associates, LLP Page 27
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4 732-8959-482B8D58876E Attachments
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4 732-8959-482B8D58876E Attachment A - Peer Review Report
REPORT ON THE FIRM'S SYSTEM OF QUALITY CONTROL
June 18, 2021
To the Partners ofChavan & Associates, LLP
and the Peer Review Committee of the
California Society of Certified Public Accountants
We have reviewed the system of quality control for the accounting and auditing practice of Chavan & Associates, LLP in effect for the year ended December 31, 2019. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards).
A summary of the nature, objectives, scope, limitations of, and the procedures performed in a System Review as described in the Standards may be found at www.aicpa.org/prsummary. The summary also includes an explanation of how engagements are identified as not having been performed or reported in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating.
Firm's Responsibility
The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or repo1ted in conformity with professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any.
Peer Reviewer's Responsibility
Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review.
Required Selections and Considerations
Engagements selected for review included engagements performed under Government Auditing Standards including compliance audits under the Single Audit Act.
As a part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in determining the nature and extent of our procedures.
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4 732-8959-482B8D58876E Attachment A - Peer Review Report
To the Partners ofChavan & Associates, LLP
and the Peer Review Committee of the
California Society of Certified Public Accountants
Opinion
In our opinion, the system of quality control for the accounting and auditing practice of Chavan & Associates, LLP in effect for the year ended December 31, 2019, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies) or fail. Chavan & Associates, LLP has received a peer review rating of pass.
Santa Ana, California
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4 732-8959-482B8D58876E Attachment A - Peer Review Report
PowELL & SPAFFORD, 1 c.
CERl 11-lt-D PUl31 IC .\CCOL;'-T'-\ '1 IS
Report on the Firm's System of Quality Control
To Chavan & Associates, LLP
and the Peer Review Committee of the California Society of CPAs Jessie C. Powell, CPA (Rel.)
Palrick D. Spofford, CPA
Lv IHI I I 1, ih, ( .1.r, r n, I ,� { 'If I ( f .\,1 f unbnn, \ I, 1111 .--r: ,._\m, rH 111 l,i,,lituft .J ( 1, l,fu. / I ul !u �\1 rrunl,,1', We have reviewed the system of quality control for the accounting and auditing practice of Chavan & Associates, LLP (the firm) in effect for the year ended December 31, 2016. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards).
A summary of the nature, objectives, scope, limitations of, and the procedures performed in a System Review as described in the Standards may be found at www.aicpa.org/prsummary. The summary also includes an explanation of how engagements identified as not performed or reported in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating.
Firm's Responsibility
The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported in conformity with professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any.
Peer Reviewer's Responsibility
Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review.
Required Selections and Considerations
Engagements selected for review included engagements performed under Government Auditing Standards, comp I iance audits under the Single Audit Act and audits of employee benefit plans.
As a part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in determining the nature and extent of our procedures. -1-
447 Mis OU Pi C url • ccllands, CA 92373 • PO. ox ...J.7 • Redlands, CA '2375
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4 732-8959-482B8D58876E Attachment A - Peer Review Report
Deficiencies Identified in the Firm's System of Quality Control We noted the following deficiencies during our review:
I. The firm's quality control policies and procedures addressing continuing professional education (CPE) are not sufficient to provide reasonable assurance that its personnel will have the education necessary to perform engagements in accordance with professional and regulatory requirements. The courses taken by firm personnel did not provide them with sufficient information about current developments in auditing matters. This contributed to audit engagements performed under Government Auditing Standards, including compliance audits under the Single Audit Act and audits of employee benefit plans, not conforming to professional standards in all material respects in the areas of proper presentation and disclosure for required supplemental information (RSI), documentation of independence, preparation of the schedule of expenditures of federal awards and documentation of testing specific to major program compliance. The audits of employee benefit plans did not conform to professional standards related to reporting, internal control documentation and participant testing.
2. The firm's quality control policies and procedures regarding monitoring did not provide it with reasonable assurance that the policies and procedures relating to the system of quality control are operating e
ffectively. The firm's quality control policies and procedures did not include ongoing inspection, and post issuance reviews to assist in providing ongoing consideration and evaluation of the quality control system.
Opinion
ln our opinion, except for the deficiencies previously described, the system of quality control for the accounting and auditing practice of Chavan & Associates, LLP in effect for the year ended December 3 I, 20 I 6, has been suitably designed and comp I ied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects.
Firms can receive a rating of pass, pass with deficiency (ie!)) or fail. Chavan & Associates, LLP has received a peer review rating of pass with deficiencies.
March 19, 2018
-2-
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4 732-8959-482B8D58876E Attachment B - Prepared by Client List
LIST OF ITEMS (FORMAT AND PRESENTATION IS A DOWNLOAD FROM ENGAGEMENT ORGANIZER AND LESS PRESENTABLE)
SECTION NAME
Interim - Financial
Interim - General
Interim - Investments
Interim - Cash and Other
Interim - Receipts/Cash
Interim - Disbursements
Interim - Procurement
Interim - Commitments
Interim - Payroll/HR
REQUEST ITEM
1.1 - Preliminary Trial Balance for FY21 (July 1, 2020 to June 30, 2021) - FORMAT: Excel
1.2 - Chart of Accounts, with:
fund names and type ,account type, revenue category, expense department, etc. Please include a description for any new funds not included in the FY21 audited financial statements. - FORMAT: Excel
1.3 - 2021 adopted budget and amendments, if any - FORMAT: Any
1.4 - 2021 reconciliation of budget changes and amendments - FORMAT: Any
1.5 - Most recent board packet and financial information submitted to the board - Unless available online FORMAT: Adobe
2.0 - Internal accounting manual, policies and procedures. - Please ensure this includes all policies regarding purchasing, procurement and vendor card policy, hiring, fund balance or reserve, investment, billing, budget, debt, etc. FORMAT: Adobe
2.1 - Capital asset policy and procedures for property, plant, equipment, infrastructure and construction in progress. - unless included in the internal accounting manual provided above. FORMAT:
Adobe
2.2 -A summary of committees and subcommittees with contact information - FORMAT: Any
2.3 - Council by-laws - FORMAT: Adobe
2.4 - Organizational Chart - FORMAT: Any
2.5 - List of departments and contact information for main contact in each department. - FORMAT: Any
3.0 - Investment policy- unless included in the internal accounting manual provided above. FORMAT:
Any
3.1 - Most recent investment report approved by the Council - FORMAT: Any
4.0 - List of all bank and brokerage accounts under the Town's name and tax ID. Please include the bank and brokerage contact information. Where applicable, please note the purpose, restrictions, fund, etc. associated with each account - FORMAT: Any
5.0 - List of all locations/departments collecting cash and/or checks over the counter. - FORMAT:
Any .. ••
5.1 - Cash receipts listing/register by location through today - FORMAT: Excel
5.2 - For the Enterprise funds, please provide the most recent rate studies and council-approved rate changes.
6.0 - Summary of purchases by vendor through field work date - FORMAT: Excel
6.1 - Warrant register (including any EFT) from 7/1/2020 through field work date. - Please include the account code, vendor, amount, warrant#, and warrant date FORMAT: Excel
6.2 - List of credit cards and store cards/accounts with cardholder names, account numbers, and limits.
If the name of the card and the name used as the vendor for disbursements are different, please indicate the vendor name as well. - FORMAT: Any
6.3X - Support for Sampled Disbursements
7.0- List of projects that required formal bids awarded during fiscal year 2021.
7.1 - List of public projects over $5,000 - FORMAT: Any
8.0 - List of contracts entered into and open for 2021 - FORMAT: Any
9.0X - Payroll Sample
9.0 - Payroll register paid in March 2021 and November 2020 - FORMAT: Adobe
9.1 - List of employees, including identification of employees who work on federal programs, department, and category code (or job title) - FORMAT: Excel
9.2 - List of new hires with hire dates and category code (or job title) - FORMAT: Excel
9.3 - List of terminated employees with termination dates and category code (or job title) - FORMAT:
Any
9.4 - MOUs, employment contracts, management compensation agreements, Council compensations arrangements and supporting salary schedules - FORMAT: Adobe
9.5 - Employee handbook and/or HR policies Handbook - unless included in the internal accounting manual provided above. FORMAT: Adobe
9.6 - Conflict of interests policies for employees and Council, if any- unless included in the internal accounting manual provided above. FORMAT: Adobe
ITEM NO. 14.
DocuSign Envelope ID: 252 9C04 4-9E2 4-4 732-8959-4 82B8D58876E Attachment B - Prepared by Client List
LIST OF ITEMS (FORMAT AND PRESENTATION IS A DOWNLOAD FROM ENGAGEMENT ORGANIZER AND LESS PRESENTABLE)
SECTION NAME
Interim -Debt
Federal Compliance
GANN Limit
Year-End -General
Year-End -Reporting
REQUEST ITEM
9.7 -List of employees receiving early termination benefits and a summary of those benefits, if any - FORMAT: Any
9.8 -Summary list of OP EB plans and retirement plans offered to employees, if any. - FORMAT: Any
9.9 -Census information (list of employees and retirees) sent to the actuarial for the retiree health plan (OP EB) valuation report (GASB 75). Please include their names, date of birth, and female/male. - FORMAT: Excel
9.10 -List of employees currently enrolled in the CalP ERS pension retirement plan. Please include their names, date of birth, and female/male. (GASB 68) FORMAT: Excel
10.0 -All debt agreements - FORMAT: Adobe
10.1 -Amortization schedules for all long-term debt - FORMAT: Excel
10.2 -Summary of capital and operating leases -Only if annual payment exceeds $10,000 FORMAT:
Excel
10.3 -Agreements for any new or amended capital or operating leases. - Only if annual payment exceeds $10,000 FORMAT: Adobe
11.0 -Grant tracker -schedule of expenditures of federal awards through date of field work. Please include the CFDA#, amount awarded, amount spent current year, amount spent for award if multi year award, program name, federal department name, pass-through entities, etc. -Please note if any portion of the State Revolving Fund loan is federally funded and if there were any additional draw downs in FY21. FORMAT: Excel
12.0 -Adopted resolution for the most recent appropriations limits. FORMAT: Adobe
12.1 -City's calculation of the most recent GANN limit
12.2 -Department of Finance Price Factor and population information used for the GANN limit calculation
13.0 -Detailed Trial Balance or Financial Summary Report by Fund and Object for June 30, 2021 - FORMAT: Excel
13.1 -Revenue and Expenditure report with adopted budget, final budget, actual and variance by Fund and Object for the fiscal years ended June 30, 2021 - FORMAT: Excel
13.2 -A list of journal entries from July 1, 2020 through date of field work. -This will also cover subsequent events. FORMAT: Excel
13.3 -List of all related parties known by the Town as well as policies and procedures used by City to identify related parties. FORMAT: Any
13.4 -Significant events after year end, such as debt agreements, significant purchases or contracts.
Required subsequent event disclosure. FORMAT: Any
14.0 -A list of commitments in dollar amounts to vendors and contractors outstanding at 6/30/2021, that have not been recorded in accounts payable or accrued liabilities. (encumbrances, open PO's and contracts) -Required for disclosure. Please list original and remaining commitment balances. This would include fire and police services contracts. FORMAT: Excel
14.1 -A list of Joint Powers Authorities (JPAs) for which the Town is a part of, the purpose of each JPA, the Town's role and contact information - FORMAT: Any
14.2 - The most recently available audit reports from JPAs for which the Town is a member. - FORMAT: Paper or Adobe
Year-End -Cash and Investments 15.0 -Bank reconciliations 6/30/2021 and 7/31/2021 - FORMAT: Any
15.1 -Bank statements for all cash accounts as of 6/30/2021 and 7/31/2021 - FORMAT: Paper or Adobe
15.2 -Summary of restricted cash as of June 30, 2021 - FORMAT: Any
15.3 -Brokerage and/or LAIF statements for the period ended June 30, 2021 - FORMAT: Paper or Adobe
15.4 -If not included in brokerage statements or treasurer's report, please provide a breakdown of investment maturities by type of investment in the categories of 12 moths or less, 13-24 months, 25-3 6 months, 37-48 months and 49-60 months. -If only deposit money in LAIF, checking or savings, this will not be applicable FORMAT: Any
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4 732-8959-482B8D58876E Attachment B - Prepared by Client List
LIST OF ITEMS (FORMAT AND PRESENTATION IS A DOWNLOAD FROM ENGAGEMENT ORGANIZER AND LESS PRESENTABLE)
SECTION NAME
Year-End -Accounts Receivable
and Revenue
Year-End - Capital Assets (PP&E)
Year-End - lnterfund
Year-End -Accounts Payable
Year-End - Deposit Payable
Year-End - Other Liabilities
Year-End -Accrued Liabilities
Year-End - Payroll
Year-End - PERS
Year-End - OPEB
REQUEST ITEM
15.5 - Summary of fair values by account or type of asset as required by GASB 72 (please contact [email protected] if you need clarification or assistance with this) - If only deposit money in LAIF, checking or savings, this will not be applicable FORMAT: Any
16.0 - Summary schedule of AR by customer, government or other resource as of 6/30/2021 - Please also include a aging report FORMAT: Excel
16.1 - Cash receipts listing/register by location from July 1, 2021 to field work. Please ensure the report at least includes the date, description and amount. FORMAT: Excel
16.2 - Reconciliation of property taxes
16.3 - Schedule of gas tax apportionment from the State Controller's Office
16.4 - Reconciliation of sales tax revenue to the general ledger and copies of BOE remittances
17.0 - Summary schedule showing capital assets beginning balances, additions, deletions, transfers, and ending balances for both governmental and proprietary capital assets by category as of June 30, 2021 - FORMAT: Excel
17.1 - Detailed listing capital assets at June 30, 2021, including cost, accumulated depreciation and current year depreciation - FORMAT: Excel
17.2 - List of all CIP by program with beginning, additions, deletions (transfers), and ending balance for fiscal year ending 6/30/21, if applicable - If possible, please include warrant/EFT #s for additions.
FORMAT: Excel
17.3 - Land or property held for sale and its net realizable value , if any. - FORMAT: Excel
17.4 - Depreciation expense by function for 6/30/2021 - FORMAT: Excel
17.XX Capital Asset Sample Support
18.0 - Summary schedule of balances due to and due from funds as of 6/30/2021 - This schedule should have three columns, the first column will report the fund with the due from (receivable), the second column will report the due to (payable), and the third column should explain the purpose of the transaction FORMAT: Excel
18.1 - Summary schedule of transfers in and transfers out and explanations as to the purpose of the transfers for FYE 2021 - FORMAT: Excel
19.0 - Summary of AP dollar balances by vendor and fund at June 30, 2021 - FORMAT: Excel
19.1 - Warrant register from 7/1/2021 to 9/1/2021. Please ensure this report includes the fund and object for each warrant. Excel format.
20.0 - List of deposit payables and reason for deposits - FORMAT: Any
21.0 - Insurance claim payable schedule showing beginning claim payable, claims incurred, increase/decrease in estimate liability for prior claim, claim paid, and ending claim payable for FYE 2021 - If not applicable, identify the cities total potential exposure after insurance. This could simply be the Town's deductible per occurrence. FORMAT: Any
21.1 - Open insurance claim report as of June 30, 2021 - FORMAT: Any
22.0 - Supporting schedules for accrued salaries and Payroll Register covering the final pay period of the year for FY 2021 - FORMAT: Paper or Adobe
23.0 - Payroll register with YTD totals as of June 30, 2021 - FORMAT: Paper or Adobe
23.1 - Payroll reconciliations from register or 941's to GL for FYR 6/30/2021, if any. - FORMAT: Excel
23.2 - Schedule of vacation and sick accruals, including beginning balance, earned, paid, and ending balance. (Compensated absences) for FYE 6/30/2021 - Please provide in hours and dollars FORMAT:
Excel
24.0 - Cal PERS actuarial valuation report for GASB 68 reporting, if not provided online on Cal PERS website - FORMAT: Paper or Adobe
24.1 - Schedule of CalPERS covered member, noting active and inactive members and which members are receiving benefits, for each plan -If not already provided at interim FORMAT: Any
24.2 - Summary of CalPERS contributions by employer and employee, for each plan - FORMAT: Any
25.0 -Actuarial report for GASB 75, if applicable. - If not already provided at interim FORMAT: Paper or Adobe
25.1 - CERBT or other trust account statement for FYE 6/30/2021 - FORMAT: Paper or Adobe
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4 732-8959-482B8D58876E Attachment B - Prepared by Client List
LIST OF ITEMS (FORMAT AND PRESENTATION IS A DOWNLOAD FROM ENGAGEMENT ORGANIZER AND LESS PRESENTABLE)
SECTION NAME
Year-End - Debt
Year-End - Fund Balance/Net
Assets
Year-End - GANN
REQUEST ITEM
26.0 - Schedule of long term debt showing beginning balance, payment, and ending balances and amounts due within one year for FYE 6/30/2021 - FORMAT: Paper or Adobe
26.1 - Debt agreements and amortization schedules, if any changes or for new debt. Please include any new debt issued subsequent to year end as well - If not already provided at interim FORMAT: Any
27.0 - Final summary of fund balance classifications per GASB 54 (Nonspendable, Restricted, Assigned and Unassigned) - FORMAT: Excel
27.1 - Town Council resolution supporting committed fund balances per GASB 54 and any revenue stabilization agreements, if any. - FORMAT: Paper or Adobe
28.0 - GANN Limit resolution and council agenda report for 2021. - Please provide the original resolution and calculation as well as the final resolution and calculation, if applicable FORMAT: Adobe or paper
28.1 - GANN Limit letter from state department of finance with population information - FORMAT:
Adobe or paper
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4732-8959-482B8D58876E
ATTACHMENT C PROPOSER WARRANTIES
The proposer warrants that it can and will provide and make available, at a minimum, all of the services and deliverables set forth in this RF P.
The proposer warrants that it is willing and able to obtain an errors and omissions insurance policy providing a prudent amount of coverage for the willful or negligent acts or omissions of any officers, employees, or agents in conjunction with the services to be provided. C overage limits shall be $210001000 or more per occurrence, without reduction for claims paid during the policy period. The carrier should be duly insured and authorized to issue similar insurance policies for this nature in the State of C alifornia.
The proposer warrants that it will not delegate or subcontract its responsibilities under an agreement without the prior written permission of the Town.
The proposer warrants that all information provided by it in connection with this proposal is true and accurate.
Printed Name: __ Sh_e_ld__o_nC__h_a_v_an _____________________ _ Title: Managing Partner
Firm: _C_ h_a_v_a_n_&_A_ _ ss_o_cia__te_s,__L_L P _____________________ _ Date: ----------------------------- 10/8/2021
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4 732-8959-482B8D58876E
ATTACHMENT D - CONFLICT OF INTEREST STATEMENT
THIS FORM MUST BE PRINTED OUT, COMPLETED AND SUBMITTED WITH THE PROPOSAL
PROFESSIONAL AUDITING SERVICES
The undersigned declares:
I/We Chavan & Associates, LLP (Insert Name) have the following financial, business, or other relationship with Town of Los Gatos that may have an impact upon the outcome of the contract. If none, please specify that no other relationships may have an impact on this contract or Project.
None and no other relationships may have an impact on this contract I/We Chavan & Associates, LLP (Insert Name) have the following current clients who may have a financial interest in the outcome of this contract. If none, please specify that no other clients may have a financial interest with an impact on this contract or Project.
None
Pursuant to Government Code section 1090 and any other laws, rules and regulations that may apply, the Proposer covenants that neither it, its subcontractors nor employees presently have an interest, and shall not acquire any interest, direct or indirect, financial or otherwise that would conflict in any manner or degree with contract awarded from this RFP. Proposer certifies that to the best of its knowledge, no one who has or will have any financial interest in the contract awarded from this RFP is an officer or employee of the Town. Through its submittal of a proposal, Proposer acknowledges that it is familiar with Section 87100 et seq. and Section 1090 et seq. of the Government Code of the State of California and will
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4732-8959-482B8O58876E immediately notify the Town if it becomes aware of any facts concerning the contract to be awarded that constitute a violation of said provisions.
Furthermore, if there is reason to believe that collusion exists among the Proposers, the Town may refuse to consider proposals from participants in such collusion. No person, firm, or corporation under the same or different name, shall make, file, or be interested in more than one proposal for the same work unless alternate proposals are called for. A person, firm, or corporation who has submitted a sub-proposal to a Proposer, or who has quoted prices on materials to a Proposer, is not thereby disqualified from submitting a sub-proposal or quoting prices to other Proposers. Reasonable ground for believing that any Proposer is interested in more than one proposal for the same work will cause the rejection of all proposals for the work in which a Proposer is interested. If there is reason to believe that collusion exists among the Proposers, the Town may refuse to consider proposals from participants in such collusion. Proposers shall submit as part of their proposals documents the completed Non-Collusion Declaration provided herein.
I, on behalf of the Proposer, declare under penalty of perjury under the laws of the State of California that the foregoing is true and correct and that this declaration is executed on October 8. 2021 [date], at Mogan Hill [city], CA [state].
Chavan & Associates, LLP Managing Partner
Proposer Name (Person, Firm, Corp.) Title of Authorized Representative 15105 Concord Circle, Ste 130 Sheldon Chavan
Address Name of Authorized Representative
Morgan Hill, CA 95037
City, State, Zip
10/8/2021
Date Signed
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4 732-8959-482B8D58876E
ATTACHMENT E-NON-COLLUSION DECLARATION
THIS FORM MUST BE PRINTED OUT, COMPLETED AND SUBMITTED WITH THE PROPOSAL
PROFESSIONAL AUDITING SERVICES
The undersigned declares:
I am the Managing Partner [Insert Title] of Chavan & Associates, LLP [Insert name of company, corporation, LLC, partnership or joint venture] the party making the foregoing proposal.
The proposal is not made in the interest of, or on behalf of, any undisclosed person, partnership, company, association, organization, or corporation. The proposal is genuine and not collusive or sham. The Respondent has not directly or indirectly induced or solicited any other respondent to put in a false or sham proposal. The Respondent has not directly or indirectly colluded, conspired, connived, or agreed with any bidder or anyone else to put in a sham proposal, or to refrain from responding. All statements contained in the proposal are true.
Any person executing this declaration on behalf of a respondent that is a corporation, partnership, joint venture, limited liability company, limited liability partnership, or any other entity, hereby represents that he or she has full power to execute, and does execute, this declaration on behalf of the respondent.
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4 732-8959-482B8D58876E
ATTACHMENT F - REFERENCES
THIS FORM MUST BE PRINTED OUT, COMPLETED AND SUBMITTED WITH THE PROPOSAL
PROFESSIONAL AUDITING SERVICES
List three (3) references for work of a similar nature to the Services performed within the last five (5) years.
Use additional sheets as necessary.
1. 2.
City of Carmel-by-the-Sea
Na me of Agency
Robin Scattini
Contact Name
831-620-2019
Contact Telephone
6/30/2019 to 6/30/2021
Contract Period
PO Box CC, Carmel-by-the-Sea, CA 93921
Agency Address
Finance Director
Contact Title
[email protected] .us
Contact Email Address
$27,000
Contract Amount
ACFR, Audit, Single Audit, GANN, Measure S, Management Letters Description of services performed including costs.
City of Saratoga 13777 Fruitvale Ave, Saratoga, CA 95070 Na me of Agency Agency Address
Dennis Jaw Finance Manager
Contact Name Contact Title
408-868-1227 [email protected]
Contact Telephone Contact Email Address
6/30/2014-6/30/2021 $39,000
Contract Period Contract Amount
ACFR, Audit, Single Audit, Management Letters, GANN, TDA Audit
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4732-8959-482B8O58876E
3. Description of services performed including costs.
City of Del Rey Oaks
Name of Agency
Roberto Moreno
Contact Na me
831-394-8511
Contact Telephone
6/30/2018-6/30/2021
Contract Period
650 Canyon Del Rey Road, Del Rey Oaks, CA 93940
Agency Address
Chief Business Officer
Contact Title
[email protected]
Contact Email Address
$26,750
Contract Amount
Audit, GANN, Measure S, Police AUP, Management Letters
Description of services performed including costs.
I hereby certify that the Proposer performed the work listed above.
Sheldon Chavan 10/8/2021
Signature of Proposer Name Date
I declare under penalty of perjury under the laws of the State of California that the foregoing is true and correct and that this declaration is executed on 10/8/21 [date], at Morgan Hill [city], _CA [state].
By:
Name:
Title:
Sheldon Chavan
Managing Partner
ITEM NO. 14.
DocuSign Envelope ID: 2529C044-9E24-4 732-8959-482B8D58876E
ATTACHMENT G - STATEMENT REGARDING INSURANCE COVERAGE AND WORKER'S COMPENSATION INSURANCE ACKNOWLEDGMENT CERTI Fl CATE
THIS FORM MUST BE PRINTED OUT, COMPLETED AND SUBMITTED WITH THE PROPOSAL
PROFESSIONAL AUDITING SERVICES
PROPOSER HEREBY CERTIFIES that the Proposer has reviewed and understands the insurance coverage requirements specified in the RFP. Should the Proposer be awarded a contract for Services, Proposer further certifies that the Proposer can meet the specified requirements for insurance, including insurance coverage of any subcontractors, and agrees to name the Town as additional insured for the Services specified.
By certifying this form, the Proposer also understands the Worker's Compensation insurance requirement per the California Labor Code, Sections 1860 and 1861:
I am aware of the provisions of Section 3700 of the Labor Code, which require every employer to be insured against liability for worker's compensation or to undertake self-insurance in accordance with the provisions of that code, and I will comply with such provisions before commencing the performance of the work of this contract.
Chavan & Associates, LLP
Name of Proposer (Person, Firm, or Corporation)
Signature of Proposer's Authorized Representative
Sheldon Chavan, Managing Partner
Name & Title of Authorized Representative
10/8/2021
Date of Signing
ITEM NO. 14.
PREPARED BY: Gary Heap
Town Engineer
Reviewed by: Town Manager, Assistant Town Manager, Town Attorney, Finance Director, and Parks and Public Works Director
110 E. Main Street Los Gatos, CA 95030 ● (408) 354-6832 www.losgatosca.gov
TOWN OF LOS GATOS
COUNCIL AGENDA REPORT
MEETING DATE: 04/02/2024
DATE: March 28, 2024
TO: Mayor and Town Council
FROM: Laurel Prevetti, Town Manager
SUBJECT: Authorize the Town Manager to Execute a Certificate of Acceptance and Notice of Completion for the Fiscal Year 2022/23 Annual Street Repair and Resurfacing Project (CIP No. 811-9901), Completed by Pavement Coatings, and Authorize the Town Clerk to File for Recordation
RECOMMENDATION:
Authorize the Town Manager to execute a Certificate of Acceptance and Notice of Completion for the Fiscal Year 2022/23 Annual Street Repair and Resurfacing Project (CIP No. 811-9901), completed by Pavement Coatings, and authorize the Town Clerk to file for recordation.
BACKGROUND:
The Annual Street Repair and Resurfacing Project provides street rehabilitation activities throughout the Town to enhance safety for all travel modes and maintain the roadway infrastructure.
On March 7, 2023, the Town Council approved the plans and specifications for the Fiscal Year (FY) 2022/23 Street Project and approved advertising the project for bid. The project began bid advertising on Friday, March 10, 2023. On March 29, the Town received two bid packages from Pavement Coatings and O’Grady Paving for the project. The lowest responsible bid was received from Pavement Coatings, with a total bid amount of $3,341,090.18.
DISCUSSION:
Since starting the project in June 2023, Pavement Coatings has satisfactorily completed all contracted work items, including Town requested change order work, for a final construction
ITEM NO. 15.
PAGE 2 OF 3
SUBJECT: Authorize the Town Manager to Execute a Certificate of Acceptance and Notice of Completion for the FY 2022/23 Street Repair and Resurfacing Project (CIP No. 811-9901), Completed by Pavement Coatings, and Authorize the Town Clerk to File for Recordation
DATE: March 28, 2024
DISCUSSION (continued):
cost of $3,489,766.88. This cost also includes the Shannon Road emergency repair work which was performed by the contractor. Staff recommends acceptance of the project.
Five percent of the faithful performance bonds will remain in effect for a period of two years as a guarantee for any needed repair or replacement caused by defective materials and/or workmanship for the project. The execution and recordation of the Certificate of Acceptance is required to finalize the Town's acceptance and to release the retention funds withheld from the contractor.
CONCLUSION:
Authorize the Town Manager to execute a Certificate of Acceptance and Notice of Completion for the FY 2022/23 Annual Street Repair and Resurfacing Project (CIP No. 811-9901), completed by Pavement Coatings, and authorize the Town Clerk to file the certificate with the County Clerk-Recorder’s Office for recordation.
COORDINATION:
This project has been coordinated with the Finance Department.
FISCAL IMPACT:
Parks and Public Works staff costs are tracked for all projects. Tracking of staff costs allows for accountability in the costs of the project, recovery of costs for grant funded projects, and identification of future staffing needs. This project utilized both full-time and part-time temporary staff. This report is closes out the contract with Pavement Coatings associated with the FY 2022/23 work. The project fund balance will carryover to the next year’s project.
ITEM NO. 15.
PAGE 3 OF 3
SUBJECT: Authorize the Town Manager to Execute a Certificate of Acceptance and Notice of Completion for the FY 2022/23 Street Repair and Resurfacing Project (CIP No. 811-9901), Completed by Pavement Coatings, and Authorize the Town Clerk to File for Recordation
DATE: March 28, 2024
FISCAL IMPACT (continued):
ENVIRONMENTAL ASSESSMENT:
This is a project as defined under CEQA but is Categorically Exempt (Section 15301c). A Notice of Exemption was previously filed.
Attachment:
1. Certificate of Acceptance and Notice of Completion
Budget Costs
GFAR FY 2022/23 $ 4,362,234
Gas Tax $ 3,152,618
Vehicle License Fee - 2010 Measure B Funding $ 180,000
Reimbursement from West Valley Sanitation District for Utility Adjustments $ 122,044
Total Budget $ 7,816,896
Construction $ 3,489,767
Material Testing $ 8,535
Cost Share - City of San Jose $ 734,099
Cost Share - City of Campbell $ 201,851
Temporary Staff Costs $ 27,948
Other Delivery Costs $ 7,809
Total Expenditures $ 4,470,009
Available Balance for Carryover to FY24/25 Project $ 3,346,888 FY 2022/23 Street Repair and Resurfacing Project
CIP Project 811-9901
ITEM NO. 15.
ATTACHMENT 1
Recording Requested by:
TOWN OF LOS GATOS
WHEN RECORDED MAIL TO:
TOWN CLERK
TOWN OF LOS GATOS
110 E MAIN ST
LOS GATOS, CA 95030
______________________________________________________________________________ (SPACE ABOVE BAR FOR RECORDER’S USE)
(RECORD WITHOUT FEE UNDER GOVERNMENT CODE SECTIONS 27383 AND 6103)
TYPE OF RECORDING
CERTIFICATE OF ACCEPTANCE AND NOTICE OF COMPLETION
PPW JOB NO. 22-811-9901 FY 2022/23 Annual Street Repair and Resurfacing Project TO WHOM IT MAY CONCERN:
I do hereby certify that Pavement Coatings completed the work called for in the agreement with the Town of Los Gatos dated April 18, 2023. The work is outlined in the Town’s bid process prepared by the Town of Los Gatos and generally consisted of furnishing all labor, materials, tools, equipment, and services required for completion of the PPW Job No. 22-811-9901 located in the TOWN OF LOS GATOS, County of Santa Clara, State of California and was completed, approved and accepted March 19, 2024
Bond No.: 24261181
Date: 4/27/2023
TOWN OF LOS GATOS
By: __________________________________
Laurel Prevetti, Town Manager
Acknowledgment Require
ITEM NO. 15.
PREPARED BY: Jennifer Armer, AICP
Planning Manager
Reviewed by: Town Manager, Assistant Town Manager, Town Attorney, and Community Development Department Director
110 E. Main Street Los Gatos, CA 95030 ● (408) 354-6832 www.losgatosca.gov
TOWN OF LOS GATOS
COUNCIL AGENDA REPORT
MEETING DATE: 04/02/2024
DATE: March 28, 2024
TO: Mayor and Town Council
FROM: Laurel Prevetti, Town Manager
SUBJECT: Reschedule to April 16, 2024, the Consideration of the Adoption of a Resolution Modifying the Height Pole and Netting Policy for Additions and New Construction. The Proposed Modifications to Town Policy are Not Considered a Project Under the California Environmental Quality Act. Project Location: Town Wide. Applicant: Town of Los Gatos.
RECOMMENDATION:
Reschedule to April 16, 2024, the consideration of the adoption of a resolution modifying the Height Pole and Netting Policy for Additions and New Construction.
REMARKS:
The consideration of the final wording of the Height Pole and Netting Policy with changes approved by Town Council on December 5, 2023, was advertised in the paper for discussion by Town Council on March 19, 2024, and continued to April 2, 2024; however, it has been rescheduled to April 16, 2024, due to needed time for other priority items.
ITEM NO. 16.
This Page
Intentionally
Left Blank
ITEM NO. 16.
PREPARED BY: Nicolle Burnham, Parks and Public Works Director Gabrielle Whelan, Town Attorney
Reviewed by: Town Manager, Assistant Town Manager, Town Attorney, and Finance Director 110 E. Main Street Los Gatos, CA 95030 ● (408) 354-6832 www.losgatosca.gov
TOWN OF LOS GATOS
COUNCIL AGENDA REPORT
MEETING DATE: 04/02/2024
DATE: March 28, 2024
TO: Mayor and Town Council
FROM: Laurel Prevetti, Town Manager
SUBJECT: Receive a Report on the Transportation Impact Fee and Provide Direction RECOMMENDATION:
Receive a report on the Transportation Impact Fee and provide direction.
BACKGROUND:
On January 16, 2024, Town Council took a series of actions that resulted in the establishment of a Transportation Impact Fee (TIF) to replace the Town’s Traffic Impact Fee. The actions included adoption of a Transportation Impact Nexus Study, modifications to Section 15, Article VII of the Town Code, and resolutions to replace the Traffic Impact Fee with the updated TIF and modify Town Council Policy 1-08: Transportation Impact Policy.
During the consideration of this item, questions were asked about the project list, its associated costs, and how those projects relate to new development. During the hearing, staff provided information on how the cost estimates were generated and clarified how the fee was calculated. Specifically, staff indicated that the new fee is based on the historical level of investment the Town has made in its transportation network and that new development would contribute to implementation of the transportation project list at a rate that does not exceed the Town’s historic level of investment. Staff indicated that the legal footing for this was sound because the improvements are needed to meet demands on the transportation infrastructure that will arise from future development.
Following the meeting, staff continued to consider and discuss the use of historic level of investment as the method of calculating the new fee. After conferring with the Town’s consultant who prepared the Nexus Study, and third party legal and technical advisers, staff is bringing this item back to Town Council for discussion and direction.
ITEM NO. 17.
PAGE 2 OF 7
SUBJECT: Receive a Report on Transportation Impact Fees and Provide Direction DATE: March 28, 2024
DISCUSSION:
Context of Adopted Nexus Study and Fee
The TIF was adopted under the California Mitigation Fee Act (often referred to as AB1600) which is codified in Government Code Sections 66000 and following. Per the Mitigation Fee Act, in adopting the fee the Town must: 1) identify the fee’s purpose and use; 2) determine a reasonable relationship between the fee’s use and the type of land use development project(s) required to pay the fee; 3) determine a reasonable relationship between the need for the public facility(ies) and the type of land use development projects required to pay the fee; and 4) demonstrate a reasonable relationship between the amount of the fee and the costs of the facilities needed to cover developmental impacts. Compliance with these requirements is documented in the Transportation Impact Fee Nexus Study adopted on January 16, 2024.
In addition, Government Code Section 66016.5, which is also part of the Mitigation Fee Act, provides that, when applicable, a nexus study shall identify the existing level of service for each public facility, identify the proposed new level of service, and include an explanation of why the new level of service is appropriate. The term “level of service” in this context pertains to the quality or amount of service being provided for a particular type of infrastructure. This should not be confused with “intersection level of service” which measures the volume and rate of vehicles going through an intersection.
The Act does not define “level of service,” and jurisdictions have used a variety of methods to calculate impact fees. Calculations can often vary based on the type of impact fee being calculated. For example, traffic impact fees have historically been based on intersection level of service (LOS) for roadways with impacts based on detailed traffic modeling of vehicle delays at each intersection.
The intersection LOS methodology works well when a list of capital projects is focused on moving vehicles quickly and efficiently and for developing a traffic impact fee. However, this method does not lend itself to non-vehicular transportation improvements which are a large focus of the Town’s adopted General Plan and Bicycle and Pedestrian Master Plan. For this primary reason, the methodology for the new Transportation Impact Fee (TIF) was not based on intersection LOS. Moving away from an intersection LOS analysis was specifically supported by the following reasons:
Intersection LOS is a valid metric for assessing the operation of intersections by measuring vehicular delay. However, LOS is not helpful in evaluating the demand for non-vehicular transportation improvements. The only project on the Town’s project list that would lend itself to an intersection LOS analysis is the State Route 17 Corridor Congestion Relief Project.
ITEM NO. 17.
PAGE 3 OF 7
SUBJECT: Receive a Report on Transportation Impact Fees and Provide Direction DATE: March 28, 2024
DISCUSSION (continued):
Intersection Level of Service traffic analysis does not account for the full range of transportation-related infrastructure, including the transit, bicycle, and pedestrian projects that have been identified in the Town’s adopted Plans.
Given the shortcomings of the intersection LOS method, a historic level of investment or “asset based” approach was used to calculate the TIF. The Nexus Study (https://mccmeetingspublic.blob.core.usgovcloudapi.net/losgatos-meet6f19635f84ad4713a27b577cff420113/ITEM-Attachment-001- f9100b2185eb4fd8bd34a179bea1253f.pdf) defined Level of Service to mean historic level of investment in transportation-related infrastructure. This is a method that is widely used for park impact fees and more recently is being used by other jurisdictions for transportation impact fees (Attachment 1). Its use for transportation impact fees allows for a broad range of projects to be efficiently funded, rather than just those that can be assessed by intersection LOS.
Alternatives Analysis
In conducting its recent analyses, staff has identified potential alternatives for modifying the Nexus Study and the TIF. Staff is not recommending a specific option at this time. Attachment 2 provides a summary of the alternatives and their advantages and disadvantages. Each alternative is described in more detail below.
Option 1. Keep Adopted Analysis and Associated Fee (Asset Based Approach) The analysis presented to Town Council for TIF adoption started with a calculation of the historic level of investment of all transportation improvements. The ensuing analysis is underpinned by the foundation that the proposed TIF charged to new land use development projects cannot exceed the historic level of investment that the Town has made in its transportation network. In other words, new development would fund a reasonable portion of the future improvements that cannot be funded in other ways (i.e., grants, etc.) because the Town has already funded at a historic, calculated level. The historic level of investment was calculated to be $57,907 per dwelling unit. The proposed fee was calculated to be $16,051 for an average sized single-family residence (or per Dwelling Unit Equivalent).
This method was selected because it provided a mechanism to fund the full range of transportation-related projects identified in the Town’s adopted Plans. This approach is believed to fairly apportion project costs to new development in that the new development is not being asked to pay more than the Town’s historic investment in its transportation infrastructure assets. While widely used for certain categories of impact fees (e.g., parks) and
ITEM NO. 17.
PAGE 4 OF 7
SUBJECT: Receive a Report on Transportation Impact Fees and Provide Direction DATE: March 28, 2024
DISCUSSION (continued):
used by other jurisdictions for transportation impact fees, this method is legally untested in its use for calculating transportation impact fees.
Option 2. Refine the Adopted Analysis (Modified Asset Based Approach) This alternative retains the method, clarifies the assumptions, and revises certain calculations used for the Nexus Study. With this option, staff would evaluate the following assumptions and revise the analysis accordingly:
Evaluate and review calculations around the historic level of investment. This would involve comparing costs to current bid pricing for similar work, adjusting if necessary, and then depreciating the value of the Town’s transportation assets. The result would be a maximum justifiable fee of less than the $57,907 historic level of investment per dwelling unit.
Refine costs of transportation investments on the project list by adjusting to 2024 dollars and providing further analysis of funding expected from other sources. Staff is confident that project costs presented in the project list (Appendix Section 1 of the Nexus Report) represent the best available information. Specifically:
- The $111M cost of the Highway 17 Highway 9 item is from VTA; - The $25M for the Highway 17 Overcrossing is from the design consultant working on the project;
- The Shannon Road Widening and Safety Improvements cost is from the design consultant based on their 95% complete plans (although soft costs for this project are currently increasing);
- The traffic signal program costs are from the Town’s Traffic Engineering Team and assumes $1M per signal for design and construction. The Town owns 31 signals, and replacement of eight signals seemed reasonable given past activity; - Projects labeled as Carryover were in the 2014 project list and were adjusted to 2022 dollars; and
- Costs for the remaining projects were estimated by the consultant or taken from Town documents such as the Bicycle and Pedestrian Master Plan and adjusted to 2022 dollars.
As such, staff would not propose to revisit the base costs of the projects other than escalating them to 2024 dollars and would analyze in more detail the “Estimated Funding from Other Sources” which may include grants or other programs, resulting in a potentially different “Unfunded Cost Allocated to TIF Calculation.” As with Option 1, the Town’s consultant and their subconsultants believe this approach fairly apportions project costs to new development in that the new development is not being asked to pay more than current the Town’s historic investment in its transportation infrastructure
ITEM NO. 17.
PAGE 5 OF 7
SUBJECT: Receive a Report on Transportation Impact Fees and Provide Direction DATE: March 28, 2024
DISCUSSION (continued):
assets. It is important to note that staff has not completed analysis of this option and so cannot say if the resulting fee would be higher, lower, or the same.
Option 2A: Option 2 with Intersection Level of Service Analysis of Highway 17 Project In this scenario, staff would make the revisions to historic level of investment and project cost calculations noted under Option 2 and would remove the Highway 17 project from the project list and analyze that project using the intersection Level of Service analysis. In this scenario, there would be two separate fee calculations: one for bicycle and pedestrian projects and one for the Highway 17 project. The total fee would be the sum of these two resulting fees.
Using intersection Level of Service for the Highway 17 project would mean the cost of the improvements for this project would be apportioned to new development based on the volume of traffic generated by those land use developments. As noted previously, this is the method used to historically calculated traffic impact fees.
This option provides a mechanism to generate funding for bicycle and pedestrian projects while analyzing the traffic-related project (Highway 17) in a more traditional way. It also allows for fees to be generated to support implementation of the full breadth of the Town’s adopted Plans governing transportation.
Option 3: Convert to a Basic Fair Share Approach
Under this alternative, the use of historic level of investment as the nexus would be eliminated.
If this option is selected, staff does recommend adjusting the project list as recommended in Option 2 to refine the project costs and adjust them the2024 dollars. Further analysis would then be completed to consider which transportation projects would primarily benefit new land use development over existing residents.
Following refinement of the project list, the costs of each project would then be apportioned to new development based on this resulting analysis. In its simplest form, this could mean dividing the total cost of the project list by the percentage increase of dwelling unit equivalents projected. The increase in dwelling units is calculated at 10% (see Table 3 of the Nexus Study).
The portion of the project list would then be apportioned to new development would be allocated across the 2,598 Dwelling Unit Equivalents (DUEs) calculated in the Nexus Study.
A more complicated analysis would require evaluating each transportation project location and its proximity to new development and then apportioning specific projects to new versus existing development. That is not recommended due to the complexity of the required analysis.
ITEM NO. 17.
PAGE 6 OF 7
SUBJECT: Receive a Report on Transportation Impact Fees and Provide Direction DATE: March 28, 2024
DISCUSSION (continued):
The “Fair Share” method has the advantage of identifying how much new development would contribute to the transportation improvements. It is important to note that staff has not completed analysis of this option and so cannot say how significantly it would impact the fee calculation. Initial considerations suggest that the resulting fee could be lower than the previous fee of $1,104 per vehicle trip, or approximately $10,000 per single family residence.
Option 4: Use Only an Intersection Level of Service Analysis As noted previously, intersection level of service (LOS) has been the historic method of traffic impact fee calculation in many communities. Under the intersection Level of Service method, traffic modeling is completed and fees are charged based on the additional traffic generated by new land use developments. This method is not applicable to funding for bicycle and pedestrian improvements.
The only vehicle-related project on the Town’s project list would be the Highway 17 project. If this method were used, all other projects would be removed from the project list and would not be eligible for funding through the Town’s impact fee program.
Option 5: Combine Options 3 and 4
For this option, staff would recommend adjusting the project list as recommended in Option 2 and Option 3 to refine the project costs and adjust them to 2024 dollars. The Highway 17 project would be removed from the project list and analyzed separately using the LOS method discussed in Option 4. The fee associated with Bicycle and Pedestrian Projects would be calculated as discussed in Option 3. The two resulting fees would then be added together to yield the final Transportation Impact Fee.
This option has the advantage of identifying how much new development would contribute to the transportation improvements while using the traditional LOS analysis for the Highway 17 project. It is important to note that staff has not completed analysis of this option and cannot say how significantly it would impact the fee calculation. Initial considerations suggest that the resulting fee could be lower than the previous fee of $1,104 per vehicle trip, or approximately $10,000 per single family residence.
CONCLUSION:
Staff looks forward to Town Council’s feedback on these options and its direction regarding next steps.
ITEM NO. 17.
PAGE 7 OF 7
SUBJECT: Receive a Report on Transportation Impact Fees and Provide Direction DATE: March 28, 2024
COORDINATION:
This agenda item was coordinated with the Town Manager, the Town Attorney, Finance Director, outside legal counsel, and DKS Associates.
FISCAL IMPACT:
There is no fiscal impact associated with this report. Depending on the direction provided by Town Council, modifications to the Transportation Impact Fee Program directly affect the availability of future funding for transportation-related capital improvements.
ENVIRONMENTAL ASSESSMENT:
This is not a project defined under CEQA, and no further action is required.
Attachments:
1. Asset Based Transportation Impact Fees in California (Partial List)
2. Summary of Alternatives
ITEM NO. 17.
1135 CLARENDON CRESCENT [email protected]
OAKLAND, CALIFORNIA 94610 (510) 816-9458
Asset-based Transportation Impact Fees in California (partial list)1 City/County Project Use of Funds Adopted
Pleasant Hill Traffic
Mitigation Fee
Update
w Upgrade or expand street, transit, bicycle or pedestrian facilities w Capital projects not specified but anticipated to include street widenings & extensions, intersection improvements, completing gaps in transit, bicycle & pedestrian network, and replacement of substandard facilities2
2003
San
Francisco
Transportation
Sustainability
Fee Nexus
Study
w Any complete streets improvement (bicycle and pedestrian facilities only)
w Capital projects not specified but shown in various master plans 2015
Contra Costa
County
Alamo Area of
Benefit District
w Fund capital projects list of bicycle, pedestrian, and intersection projects, including safety improvements
2016
Oakland Transportation
Impact Fee
Nexus Analysis
w Upgrade or expand “citywide transportation infrastructure” 3 w Capital projects not specified but shown in various master plans w May fund street and intersection mitigation measures for cumulative impacts identified in existing EIRs
2016
Santa Rosa Impact Fee
Program
Update
w Upgrade or expand “citywide transportation infrastructure” 3 w Revenue allocated roadways/intersections (85%) vs.
transit/bike/pedestrian (15%)
w Capital projects not specified but shown in various master plans 2018
El Cerrito Transportation
Impact Fee
Study
w Upgrade or expand “citywide transportation infrastructure” 3 w Funding gap for capital project list focused on bicycle and pedestrian improvements
2019
Long Beach Traffic Impact
Fee Study
w Upgrade or expand “citywide transportation infrastructure” 3 w Funding gap for capital project list (all modes)
Deferred
Rolling Hills
Estates
Public Facilities
Fee Program
Update
w Upgrade or expand any transportation infrastructure
w Funding gap for capital project list focused on intersection, bicycle, and pedestrian improvements
2019
South San
Francisco
Development
Impact Fee
Study
w Upgrade or expand “citywide transportation infrastructure” 3 w Funding gap for capital project list (all modes)
2020
1 List only includes studies prepared by or with substantial input from Urban Economics. Other consultants have used this approach as well for transportation impact fees.
2 Level of investment based on depreciated value of assets to enable use of funds for replacement of depreciated facilities. All other programs listed in this table are based on replacement value and prohibit use of funds for replacement of existing facilities. 3 “Citywide transportation infrastructure” defined as system of arterials, collectors, and related transit, pedestrian, and bicycle facilities that provide connectivity between neighborhoods and activity centers within the jurisdiction, as well as to neighboring communities. Excludes local streets used primarily for access to one specific neighborhood or development site.
ATTACHMENT 1
ITEM NO. 17.
Attachment 2. Summary of Alternatives
Alternative Name Advantages Disadvantages
Option 1: Keep the Adopted
Analysis and Associated Fee
(Asset-Based Approach)
Analysis is complete and fee
is adopted.
Fee was based on the
otherwise unfunded project
costs, and accounts for
anticipated grant and other
funding sources.
Approach has been adopted
by other jurisdictions, yet has
not been legally tested for a
TIF.
Adopted fee is higher than
nearby jurisdictions.
Option 2: Refine the Adopted
Analysis (Modified Asset
Based Approach)
Clarifies the assumptions.
Provides a more conservative
calculation of the maximum
justifiable fee.
Refines the transportation
project list to provide 2024
cost estimates and clarify
other funding sources.
Retains an approach that has
been used by other
jurisdictions but has not been
legally tested for a TIF.
Staff is unclear at this time
how this approach might
change the resulting fee.
Option 2A: Option 2 with
Intersection Level of Service
Analysis for Hwy 17 Project
Uses intersection Level of
Service for the only
traditional transportation
project (Hwy 17) on the
project list.
Clarifies the assumptions.
Provides a more conservative
calculation of the maximum
justifiable fee.
Refines the transportation
project list to provide 2024
cost estimates and clarify
other funding sources.
Retains an approach that has
been used by other
jurisdictions but has not been
legally tested for a TIF.
Staff is unclear at this time
how this approach might
change the resulting fee
ITEM NO. 17.
Attachment 2. Summary of Alternatives
Alternative Name Advantages Disadvantages
Option 3: Calculate Fee Using
“Fair Share” Estimate of
Project Costs
Method has survived legal
challenge.
Refines the transportation
project list to provide 2024
cost estimates and clarify
other funding sources.
May reduce the proposed fee
to below the previous level of
$1,104 per trip.
Unfunded costs for most
projects would be allocated to
the fee based on the new
development’s share of total
future land use in Los Gatos.
Requires the Town to clearly
document how funding gaps
will be filled for all
transportation projects on the
project list.
Option 4: Use only an
Intersection Level of Service
Calculation.
Traditional method of
calculation that has survived
legal challenge.
SR 17 Congestion
Management is the only
project that lends itself to this
approach. Bicycle and
pedestrian projects would not
be funded.
Option 5: Combine Options 3
and 4
Relies on “Fair Share”
approach for bicycle and
pedestrian costs and “Level
of Service” for Highway 17.
Combines two options that
have survived legal challenge.
May reduce the proposed fee
to below the previous level of
$1,104 per trip.
Unfunded costs for most
projects would be allocated to
the fee based on the new
development’s share of total
future land use in Los Gatos.
Requires the Town to clearly
document how funding gaps
will be filled for all
transportation projects on the
project list.
ITEM NO. 17.
Reviewed by: Town Manager, Assistant Town Manager, Town Attorney, and Finance Director 110 E. Main Street Los Gatos, CA 95030 ● (408) 354-6832 www.losgatosca.gov
TOWN OF LOS GATOS
COUNCIL AGENDA REPORT
MEETING DATE: 04/02/2024
DATE: March 21, 2024
TO: Mayor and Town Council
FROM: Gabrielle Whelan, Town Attorney
SUBJECT: Discuss Potential Next Steps with Regard to the Referendum of Land Use and Community Design Elements of 2040 General Plan and Provide Direction to Staff
RECOMMENDATION:
Discuss potential next steps with regard to the referendum of Land Use and Community Design Elements of 2040 General Plan and provide direction to staff.
EXECUTIVE SUMMARY:
Because sufficient signatures were gathered to place the referendum on the November 2024 ballot, the Town Council has the option of either placing the referendum on the ballot or rescinding the portions of the Town Council resolution that adopted the Land Use and Community Design Elements of the 2040 General Plan.
BACKGROUND:
Elections Code Section 9237 authorizes referendums of Town legislation. In 2022, the Town Council adopted Resolution No. 2022-047 adopting the 2040 General Plan, which included a Land Use Element and a Community Design Element. A petition was circulated to referend the Town Council’s adoption of the Land Use and Community Design Elements and sufficient signatures were gathered to qualify the referendum for the November 2024 general election.
The submission of the referendum petition had the legal effect of suspending the Council’s prior adoption of Resolution No. 2022-047 approving the Land Use and Community Design Elements of the Town’s 2040 General Plan. Thus, the prior versions of those Elements (all part of the Town’s 2020 General Plan) have remained in place in the interim.
ITEM NO. 18.
PAGE 2 OF 4
SUBJECT: Next Steps with Regard to the Referendum of Land Use and Community Design Elements
DATE: March 21, 2024
DISCUSSION:
Elections Code Section 9241 requires that the Town Council either 1) place the referendum on the ballot for the November 2024 general election or 2) rescind its adoption of the Land Use Element and the Community Design Element. At its October 2022 meeting, the Town Council deferred making a decision as to which of these actions to take pending consideration of the then-upcoming Housing Element adoption. The options are discussed in more detail below.
Once this primary decision has been made, there are other possible steps for the Town Council to direct staff to take, which are included below.
Rescind or Place Referendum on Ballot
1) Place the Referendum on the Ballot for the November 2024 General Election If the Town Council does not vote to repeal the prior Resolution adopting the Elements, it must now submit them to the voters for approval at the upcoming November 2024 election. If the voters vote “yes,” it would have the effect of upholding the Council’s approval of the Elements.
If the voters vote “no,” then it would have the effect of rejecting the Resolution (and preventing the Council from re-adopting it or something similar for one year from the date of the election).
2) Rescind Adoption of 2040 Land Use and Community Design Elements The Town Council could vote now to rescind its adoption of the 2040 Land Use and Community Design Elements, which would have the effect of avoiding the need for any ballot measure. If the Town Council takes this action, it will be unable to adopt the same or a similar resolution for one year. Given that the election is still many months away, this one year waiting period may not be a concern. But the main disadvantage of this approach is that there could be another referendum after the Council re-adopts the Elements later (with whatever modifications the Council directs). Any new version of the Land Use Element or Community Design Element would need to be materially different from the versions that were referended.
Additional Options
1) Prepare a Separate Ballot Measure
The Town Council could also prepare a separate ballot measure with proposed amendments to the Land Use Element and Community Design Element of the 2040 General Plan different from what it previously approved. It could take this option regardless of whether it fully repeals the prior resolution or puts it on the ballot for approval by the voters.
ITEM NO. 18.
PAGE 3 OF 4
SUBJECT: Next Steps with Regard to the Referendum of Land Use and Community Design Elements
DATE: March 21, 2024
DISCUSSION (continued):
While the deadline to provide the ballot measure to the County is Friday, August 9th, submitting the ballot measure in June will allow sufficient time for arguments in favor, arguments against, and rebuttals to be prepared and submitted to the County. The Town Council will also need to make sure it complies with CEQA before voting to put a different measure on the ballot, but it likely could rely upon (and tier from) the CEQA review the Town did before. 2) Meet with the Referendum Proponents
The Town Council could select 1) an ad hoc committee composed solely of members of the Town Council, 2) staff members, or 3) others to meet with the referendum proponents to discuss possible amendments to the adopted Land Use Element and Community Design Element of the 2040 General Plan and the potential for withdrawal of the referendum petition.
The deadline to withdraw the ballot measure is August 9th. 3) Amend the Land Use Element and Community Design Element The Town Council could direct staff to prepare amendments to the Land Use Element and Community Design Element of the 2040 General Plan. In past discussions of this option, the Town Council considered re-convening the General Plan Advisory Committee to participate in the preparation of amendments.
Regardless of the outreach process, the proposed amendments would be considered by the Planning Commission for a recommendation and the Town Council would make the final decision. Once adopted by the Town Council, the amendments would take effect within 30 days and would not be subject to the current referendum (so long as they are materially different from what the Council adopted before, or so long as the Council waits a full year from its prior rescission to adopt the new amendments).
CONCLUSION:
The Town Council is required to either rescind the prior Resolution or submit it to the voters.
Staff looks forward to the Town Council’s discussion and direction on next steps.
COORDINATION:
This report was coordinated with the Town Manager, the Community Development Director, and the Town Clerk.
ITEM NO. 18.
PAGE 4 OF 4
SUBJECT: Next Steps with Regard to the Referendum of Land Use and Community Design Elements
DATE: March 21, 2024
FISCAL IMPACT:
The cost of placing the referendum on the 2024 general election ballot will be approximately $60,000. The cost of placing an alternative ballot measure on the 2024 general election ballot will be approximately $60,000.
ENVIRONMENTAL ASSESSMENT:
CEQA analysis will need to be performed for any alternative ballot measure proposed by the Town Council.
Attachment:
1. Referendum Summary
ITEM NO. 18.
2091/037011-0001
17952765.3 a07/27/22
Summary of Referendum
This referendum relates to Resolution No. 2022-047, a Resolution of the Town Council of the Town of Los Gatos Adopting the 2040 General Plan. The 2040 General Plan is a comprehensive update to the Town’s existing General Plan, known as the 2020 General Plan, and consists of nine required “elements” that cover various topics related to the future growth and development, services, and resource management of the Town.
This referendum suspends the Town Council’s adoption of two of those elements, the Land Use Element and the Community Design Element. These two elements address a broad range of topics related to the physical structure and appearance of the Town’s built environment and establish the image and character of the Town. These two elements serve as the primary policy guidance for ensuring that new land uses are logically organized and developed in a way that is sustainable and enhances Los Gatos’s unique identity.
More specifically, the Land Use Element includes two key components that provide a framework to guide and shape the future physical development of Los Gatos. First, the Land Use Element includes policies establishing land use designations that identify the intent of those designations and the type and density/intensity of uses permissible within each land use designation. Second, the Land Use Element includes goals, policies, and implementation programs to guide the Town’s future development. For example, the Land Use Element includes an implementation measure for the Town Council to review the General Plan after 1,000 housing units have been approved and/or five years have passed, whichever comes first.
Significant changes to the Land Use Element, as compared to the 2020 General Plan, include the addition of a new “Community Commercial” land use designation, as well as adoption of height maximums and increases in the maximum allowed residential densities and commercial intensities in five land use designations within the Town.
The following table compares the allowable density and height in the 2020 General Plan to the allowable density and height in the 2040 General Plan for all land use designations:
Density Range (du/ac) Maximum Height
Land Use Designations 2020
General Plan
2040
General Plan
2020
General Plan
2040
General Plan
Hillside Residential 0 to 1 0 to 1 N/A 25
Low Density Residential 0 to 5 0 to 5 N/A 30
High Density Residential
(called Medium Density
Residential in 2020
General Plan)
5 to 12 14 to 22
outside the
high fire
hazard severity
zone;
5 to 12 within
the high fire
hazard severity
zone
N/A 35
ITEM NO. 18.
2091/037011-0001
17952765.3 a07/27/22 -2-
Very High Density
Residential (called High
Density Residential in
2020 General Plan)
12 to 20 30 to 40 N/A 45
Mixed-Use 10 to 20 30 to 40 35 45
Neighborhood Commercial 10 to 20 10 to 20 35 35
Community Commercial N/A 20 to 30 N/A 45
Central Business District 10 to 20 20 to 30 45 45
Office Professional 10 to 20 10 to 20 35 35
Service Commercial N/A None 35 35
Light Industrial N/A None 35 35
Public N/A None N/A 35
Open Space N/A None N/A 30
Agriculture N/A 1 dwelling
unit/20 acres
N/A 30
Albright Specific Plan See Specific Plan No Change See Specific Plan No Change North Forty Specific Plan See Specific Plan No Change See Specific Plan No Change The Community Design Element looks at the key components of the Town’s physical environment and describes the physical features that, together, create Los Gatos’ distinct community character.
The Community Design Element provides a local context and anticipated urban design enhancements for the next 20 years relating to the urban form, architectural styles, landscape, lighting, and pedestrian-oriented environment. In addition, it highlights a series of Community Growth Districts --also identified in the Land Use Element --which have specific community design policies. Lastly, the Community Design Element discusses the preservation of historic buildings and districts and addresses hillside development and the preservation of hillsides.
The full text of the Land Use Element and Community Design Element that are the subject of this referendum can be found at: http://losgatos2040.com/.
ITEM NO. 18.
PREPARED BY: Melissa Ynegas
Finance Administrative Analyst
Reviewed by: Town Manager, Town Attorney, Assistant Town Manager, and Finance Director 110 E. Main Street Los Gatos, CA 95030 ● (408) 354-6832 www.losgatosca.gov
TOWN OF LOS GATOS
COUNCIL AGENDA REPORT
MEETING DATE: 04/02/2024
ITEM NO: 10
DATE: March 18, 2024
TO: Mayor and Town Council
FROM: Laurel Prevetti, Town Manager
SUBJECT: Adopt a Resolution Approving the Comprehensive Fee Schedule for Fiscal Year 2024/25 to Continue Certain Department Fees, Rates, and Charges, and Amending Certain Fees, Rates, and Charges for Fiscal Year 2024/25 RECOMMENDATION:
Adopt a resolution approving the Comprehensive Fee Schedule for FY 2024/25 (Attachment 1) to continue certain Department fees, rates, and charges, and amending certain fees, rates, and charges for FY 2024/25.
BACKGROUND:
The Town’s financial policies require that certain fees, rates, and charges for services be maintained to allow for cost recovery based on the actual cost to provide Town services. “Fee” activities are services and functions provided by the Town to individuals who receive some direct material benefit above and beyond services offered to residents at general taxpayer expense.
Staff periodically reviews the cost of providing such services and recommends appropriate increases in fees when supported by actual cost data. The Town’s last comprehensive cost allocation and user fee study recommendations were incorporated in the FY 2019/20 Fee Schedule.
DISCUSSION:
The Comprehensive Fee Schedule recommends an annual adjustment of fees by the average increase in the Consumer Price Index (CPI) for the previous calendar year in order to recover Town costs to provide services and facilities. The average increase in the CPI for 2023 was
3.5%. For FY 2024/25, staff is proposing fees be adjusted by 3.5% CPI.
ITEM NO. 19.
PAGE 2 OF 4
SUBJECT: Fee Schedule for Fiscal Year 2024/25
DATE: March 18, 2024
DISCUSSION (continued):
In addition to the proposed CPI changes, the proposed FY 2024/25 Comprehensive Fee Schedule accounts for modifications to fees as explained below:
Administrative Services
1. Street Pole Banner Program (page 2) – Street pole banners and seasonal decorations provide enhancement to the Town' s streets through their artwork and /or promotion of events, holidays, seasons, and other similar celebrations. This fee includes the installation and removal of the banner(s).
2. Special Events Classifications (Items 20-21) – Updating the billing rates for Parks and Public Works Maintenance Worker and Police Officer. Also, adding a classification of the Lead Parks and Public Works Maintenance Worker. The increased rate for the Police Officer classification reflects the current billing rate. Previously, the overhead was not included and it is included this year. The decrease for the Parks and Public Works Maintenance Worker classification is due to a blended rate previously used which combined the lower classification with the lead classification. This year, staff recommends separating the two Public Work classifications for clarity.
Development Services
1. SB 1186 Accessibility Fee (page 14) - The SB-1186 Accessibility Fee is not a new fee. Beginning January 1, 2018, California Senate Bill 1186 required jurisdictions to collect an additional $4 fee for a local business license. The additional State fee of $4 is imposed on any applicant for a local business license or equivalent instrument or permit, or renewal thereof, for purposes of increasing disability access and compliance with construction-related accessibility requirements and developing educational resources for businesses to facilitate compliance with federal and state disability laws.
The bill also requires the Town to include a description of the activities undertaken to increase Certified Access Specialist (CASp) services, and activities undertaken to facilitate accessibility compliance on the SB 1186 Annual Report. Staff would like to make this fee clearer and more transparent for the public by including it in the FY 24/25 Comprehensive Fee Schedule.
2. Building Refunds Fee Schedule (pages 14-15) - The Building Refunds Fee Schedule is not a new fee. It is a tool that staff has used to calculate the amount of money that can be refunded when someone cancels or withdraws their Building Permit application. Staff would like to make this schedule clearer and more transparent for the public by including it in the FY 24/25 Comprehensive Fee Schedule.
3. New multiple, family, mixed use, or non-residential project with more than two buildings (page 18) – This new proposed fee ensures that fees are more aligned to the scope of anticipated development projects.
4. All other (i.e. exceed FAR, major grading, etc.) (Item 156) – Proposing to delete this fee and replacing with the above fee.
ITEM NO. 19.
PAGE 3 OF 4
SUBJECT: Fee Schedule for Fiscal Year 2024/25
DATE: March 18, 2024
DISCUSSION (continued):
5. Conditional Use Permit (CUP) for Major Restaurant Tier 1 and Tier 2 (Item 160-161)– Proposing to delete these fees to better reflect the recent modifications to the process of reviewing CUPs.
6. 5 or more lots (Item 260) – Proposing to add a certificate of correction to this fee to align with the 1-4 lots fee.
Parks and Public Works
1. Park Reservation and Special Use Permit (pages 31-36) – Staff is recommending to change the layout of the Parks and Public Works fees in the fee schedule. The old fee layout is redlined and the new proposed structure starts on page 33 with the Oak Meadow Park Picnic Area fees. The proposed increase in Park Reservation and Special Use Permit fees is intended to align the Los Gatos fee structure with those of neighboring municipalities. This approach aims to promote consistency and fairness across the region, ensuring that all users receive comparable pricing and treatment when accessing public spaces and aims to maintain consistency with surrounding municipalities while addressing budgetary considerations and ensuring the sustainability of the Town’s parks and recreational facilities.
Police Services
1. Parking Permits (Item 25) – Proposing to remove the fee as the Town no longer issues a citation for failing to display a parking permit. All permit information is in the online system.
2. Replacement Parking Permit for Vehicle Change (Item 30) – Proposing to delete this fee since the online system does not cost any staff time to replace a tangible permit (hence, no need for a fee).
Attachment 1, Exhibit A contains the proposed FY 2024/25 Comprehensive Fee Schedules reflecting all Town fees (including proposed changes). An itemized list of recommended FY 2024/25 fee adjustments, reclassifications, and deletions are reflected in Attachment 2.
CONCLUSION:
It is recommended that Town Council adopt the resolution to approve the Comprehensive Fee Schedule (Attachment 1).
FISCAL IMPACT:
The Town’s financial polices require that fees be maintained to provide for the recovery of costs associated with Town services. If approved by the Town Council, staff will incorporate the selected fee changes into the Town’s FY 2024/25 Operating and Capital Budget using conservative development and other activity projections.
ITEM NO. 19.
PAGE 4 OF 4
SUBJECT: Fee Schedule for Fiscal Year 2024/25
DATE: March 18, 2024
COORDINATION:
The preparation of the Fee Schedule was coordinated with all Town Departments and Offices.
PUBLIC NOTICE:
In accordance with Government Code Section 66018, information regarding proposed changes to the Town’s Comprehensive Fee Schedule was made available to the public at the Town Clerk’s office.
ENVIRONMENTAL ASSESSMENT:
This is not a project defined under CEQA, and no further action is required.
Attachments:
1. Resolution approving Comprehensive Fee Schedule FY 2024/25, including Exhibit A Proposed FY 2024/25 Comprehensive Fee Schedule (Redline)
2. Proposed FY 2024/25 Fee Adjustment, Reclassification, and Deletions
ITEM NO. 19.
1 of 2
Draft Resolution Date
DRAFT RESOLUTION 2024-
RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF LOS GATOS
CONTINUING DEPARTMENT FEES, RATES, AND CHARGES, AND
AMENDING CERTAIN FEES FOR SERVICE AND FACILITY RENTAL RATES FOR FY 2024/25
WHEREAS, The Town of Los Gatos follows best municipal financial practices that require the Town to establish and maintain all user charges and fees based on the cost of providing services; and
WHEREAS, the last update of the Town of Los Gatos Comprehensive Fee Schedule was adopted on September 5, 2023; and
WHEREAS, those fees currently in effect will remain in effect without interruption, certain of these shall be increased, and certain new services shall have fees; and WHEREAS, in accordance with Government Code Section 66018, information regarding the proposed changes to the fees for service and facilities fees was made available to the public in the Office of the Town Clerk; and
WHEREAS, these fee changes to provide for cost recovery are not a project subject to CEQA.
NOW, THEREFORE, THE TOWN COUNCIL OF THE TOWN OF LOS GATOS DOES HEREBY RESOLVE:
1. That Resolution 2023-045, “Resolution of the Town Council of the Town of Los Gatos Continuing Department Fees, Rates, and Charges, and Amending Certain Fees, Rates, and Charges for FY 2023/24” is hereby rescinded; and
2. The Town of Los Gatos Comprehensive Fee Schedule, attached hereto as Exhibit A, is adopted and shall become effective July 1, 2024.
ATTACHMENT 1
ITEM NO. 19.
2 of 2
Draft Resolution Date
PASSED AND ADOPTED at a regular meeting of the Town Council held on the 2 nd day of
April 2024 by the following vote:
COUNCIL MEMBERS:
AYES:
NAYS:
ABSENT:
ABSTAIN:
SIGNED:
MAYOR OF THE TOWN OF LOS GATOS
LOS GATOS, CALIFORNIA
DATE: __________________
ATTEST:
TOWN CLERK OF THE TOWN OF LOS GATOS
LOS GATOS, CALIFORNIA
DATE: __________________
ITEM NO. 19.
T O W N O F L O S G A T O S
C A L I F O R N I A
COMPREHENSIVE FEE
SCHEDULE (REDLINED)
FISCAL YEAR 2024/25
EXHIBIT A
ITEM NO. 19.
Cover Photos: Ken Benjamin, Scott Anderson, and Evie Julian
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule
TOWN OF LOS GATOS FEE SCHEDULE
The following Fee Schedule is effective July 1, 2024 through June 30, 2025, unless updated by the Town Council. The Fee Schedule will be adjusted annually by the average Consumer Price Index (Bureau of Labor Statistics, U.S. Department of Labor for the San Francisco/Oakland/San Jose Metropolitan Statistical Area) for the calendar year and/or by the percentage increase in actual operating costs for the current year – whichever is greater. For FY 2024-2025, the fees are adjusted by 3.5% CPI. This Fee Schedule also provides for minimum annual adjustments for those fees that are directly related to personnel costs. Other adjustments may be made to maintain consistency with the surrounding municipalities within the Town of Los Gatos region but in no case are fees charged in excess of service delivery costs.
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule
TABLE OF CONTENTS
Administrative Services......................................................................................................... 1 Attorney Services.................................................................................................................. 4 Development Services
General Development Fees ............................................................................................................ 5 Building Division Fees ..................................................................................................................... 7 Building Permit Fees....................................................................................................................... 7 Electrical Permit Fees.................................................................................................................... 10 Mechanical Permit Fees................................................................................................................ 12 Plumbing Permit Fees................................................................................................................... 13 Other Fees..................................................................................................................................... 14 Planning Division Fees......................................................................................................……………16 Zoning Approvals .......................................................................................................................... 17 Subdivisions .................................................................................................................................. 20 Miscellaneous Application Fees.................................................................................................... 21 Environmental Assessment Fees.................................................................................................. 21 Other Fees..................................................................................................................................... 24 Engineering Division Fees............................................................................................................. 25 Library Services ................................................................................................................... 30 Parks and Public Works Services
Parks Division Fees........................................................................................................................ 31 Oak Meadow Park Fees ................................................................................................................ 33 Creekside Sports Park Fees........................................................................................................... 35 Belgatos, Blossom Hill, La Rinconada, and Live Oak Manor Park Fees......................................... 36 Turf Maintenance Fee................................................................................................................... 36 Tree Related Fees.......................................................................................................................... 37 Equipment Hourly Rates............................................................................................................... 37 Street Division Fees....................................................................................................................... 38 Police Services..................................................................................................................... 39 Parking Permit Fees...................................................................................................................... 40
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 1
ADMINISTRATIVE SERVICES
Civic Center Facilities Use
Town approved non-profit fundraising activities are allowed in/on Civic Center facilities with an appropriate permit, or license issued by the Town, or provided in an agreement or Conditional Use Permit with the Town. Private events are not allowed, including in the Council Chambers, with the exception of approved events hosted by the tenants of 106 and 108 East Main Street as stated in tenant lease agreements. Large scale special events may be required to provide a deposit prior to the event. The available Town facilities at the Civic Center are listed below:
• Civic Center Lawn, Deck and Stairs
• Civic Center West Patio
• Council Chambers
• Council Chambers Lobby (as a stand-alone facility)
• Civic Facilities Conference and Meeting Rooms
Copy and Printing Charges
Special Events
1 Fee for Town Hall Facilities Use Non Profit: $0.00 per hour For Profit: $55.00 per hour
2 Building Attendant $20.00 per hour
3 Copy of Town Code Actual Cost
4 8 1/2 x 11 and 8 1/2 x 14 $.25 per page
5 11 x 17 $.35 per page
6 Oversized or Large Productions Actual Cost
7 Annual Subscription for Town Code Supplements Actual Cost 8 Copying of Zoning Ordinance Actual Cost
9 Annual Subscription for Zoning Ordinance
Supplements Actual Cost
10 Certification of Town Records $2.00
11 Annual Financial Report Actual Cost
12 Annual Budget Actual Cost
13 Capital Improvement Plan Actual Cost
14 Special Event Application Fee, For-Profit New Event $910.00 Repeat Event $680.00
15 Special Event Application Fee, Not-For Profit New Event $227.00 Repeat Event $170.00
16 Special Event Road Closure Review Fee $225.00
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 2
ADMINISTRATIVE SERVICES
Special Events (continued)
Business License
Other Services
17 Special Event N. Santa Cruz Avenue Road Closure Fee Actual Cost 18 Block Party Permit $55.00
19 Temporary Encroachment Permit $173.00
20 Police Officer $166.21 $251.55 per hour
Lead Parks and Public Works Maintenance Worker $130.17 per hour 21 Parks and Public Works Maintenance Worker $117.96 $108.55 per hour 22 Anti-Vehicle Barrier, Special Event Road Closure Actual Cost 23 Temporary No Parking Signs $1.00
24 Temporary Alcohol Restricted Signs $1.00
25 Temporary Banner Permit $105.00
26 Use of the Civic Center lawn, deck and stairs for
approved special events coordinated by a for-profit
organization
$55 per hour
27 Use of Town Plaza Park for approved special events $55 per hour 28 Facility Deposit $500
Street Pole Banner Program $220 per banner (includes install and removal)
29 Business License Processing Fee - New Out of Town $20.00 In Town $40.00
30 Business License Processing Fee - Renewal Out of Town and In Town $30.00 31 Compact Disk or Tape of Council and Planning
Commission Meetings (plus actual mailing costs, if
applicable)
$20.00 per DVD for meetings under 2
hours
$30.00 per DVD for meetings over 3
hours
32 Copy - Digital $10 per device
33 Initial Returned Check Fee $25.00
34 Subsequent Return Check Fees [CA Civil Code Section
1719(a) (1)] $35.00
35 Election Filing Fee $25.00
36 Town Credit Card Processing Fee 2.40%
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 3
ADMINISTRATIVE SERVICES
Other Services
Credit and Debit Card Processing
2.9% of transaction amout, minimum
of $2.00
ACH/eCheck $1.25 per transaction
Returned Payments/NSF $25.00
38 Third Party Vendor Parking Citations and Permits
Electronic Payment Processing Fee $3.95
39 Request for Service Not Covered by any Other Fee Fully allocated hourly rates for all personnel
40 Initiative/Referendum Petition Filings Fee $200.00
37 Third Party Vendor Business License Electronic
Payment Processing Fees
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 4
ATTORNEY SERVICES
1 Conditions, Covenants & Restrictions (CC&R) Review
and Approval
Fully allocated hourly rates for all
personnel
2 Simple Covenant/Deed Restriction Fully allocated hourly rates for all personnel
3 Subdivision Improvement Agreements Fully allocated hourly rates for all personnel
4 Encroachment Agreements Fully allocated hourly rates for all personnel
5 Miscellaneous (Legal Agreements, Real Property, etc.) Fully allocated hourly rates for all personnel
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 5
DEVELOPMENT SERVICES
General Development Fees
Reports, Agendas, and Minutes
1 Reproduction (sent out) plus actual mailing costs, as applicable. Maps, plans, etc. (larger than 11" x 17")
Actual Cost - sent to San Jose
Blueprint
2 Data Duplication service and fee for partial or full
copies of each digital standard Town data file on onetime request basis. 8 1/2" x 11" copy, standard $.25 per page
3 Document Storage Fee - Laserfiche Actual Cost
4 Duplicate Plans Set $154.00/hr. (1/2 hr. minimum)
5 Research Records Charge for Staff Research beyond
30 minutes
Fully allocated hourly rate for all
personnel
6 Address Processing Fee - per address $184.00 $190.00
7 Computer Surcharge on all
Building/Plumbing/Mechanical/Electrical/Grading/En
croachment/Planning Permits/Applications and any
other Permits/ Applications except Park
Permit/Applications
4% of development application fee
8 Engineering Development Review Service Fee -
Building Permit and Building Plan Check*
5% of permit or plan check
9 Request for Service Not Covered by Any Other Fee Actual Cost 10 Pre-application Conference Fee Courtesy meeting
11 Applications for Work Unlawfully Completed Double current application fee 12 BMP Document Processing Fee $663.00 $686.00
13 Public Art In-Lieu Fee 1% of building permit valuation *These fees are applied to permits or plan checks that require engineering services. 14 Development Review Committee Agendas $37.00
15 Planning Commission Agendas $25.00
16 Planning Commission Minutes Actual Cost
17 Plan Copies - microfiche or other reprints sent to an outside firm
$31.00 plus costs
18 Plan Copies - blueprint reproduction in house $3.00 per page 19 Copy of Subdivision Ordinance $26.00
20 General Plan (including maps) $26.00
21 Hillside Specific Plan $5.80
22 Hillside Development Standards and Design
Guidelines
$19.45
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 6
DEVELOPMENT SERVICES
Reports, Agendas, and Minutes (continued)
Landscape
Final occupancy clearance (new construction or remodel) Basis:
Development Review Committee Meetings – 1.5 hrs. (estimate) Site Visits – 4.0 hrs. (estimate)
Review Plan – 4.0 hrs. (estimate)
*Note: Time spent over and above the initial application fee will be billed at the current employee billing rate plus equipment hourly rate.
Annexation Fees
Any remaining deposit will be refunded to the applicant and amounts exceeding the deposit amount will be paid by applicant.
23 Commercial Design Guidelines $20.50
24 Subdivision Ordinance $26.00
25 General Plan/Zoning Maps (24" x 36") - Black & White $9.00 26 General Plan/Zoning Maps (24" x 36") - Color $42.00
27 Blossom Hill Open Space Study $14.00
28 Commercial Specific Plan Report $12.00
29 Residential Design Guidelines $21.50
30 Housing Element Technical Appendix $24.75
31 2015-2023 Housing Element $39.00
32 Los Gatos Boulevard Plan $9.50
33 North Forty Specific Plan (adopted June 2015) $45.25 34 Park Staff Time Spent for Major Development
Applications
$543.00*
35 1 Lot $3,469.00 $3,590.00
36 2 Lots $1,734.00 $1,795.00
37 3 Lots $1,158.00 $1,199.00
38 4 Lots $870.00 $900.00
39 5 Lot or more $691.00 $715.00
*Annexation Advertising Deposit (varies as to size of map) - $1,000.00 to $2,200.00
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 7
DEVELOPMENT SERVICES
Seismic Hazards Mapping Program Fee (SMIP)
For residential construction of three stories and less (Category 1), the permit fee is $13.00 per $100,000. For all other construction (Category 2), the permit fee is $28.00 per $100,000. This fee is required by the State of California to identify and map zones of particular seismic hazards.
Five percent of the fee is retained by the Town to be used solely for earthquake preparedness.
Capital Improvement Tax (Construction)
Based on $0.18 for each square foot of building addition or alteration, which increases floor area of an existing building.
Underground Utility Tax (Utilities)
Based on $0.18 for each square foot of building addition or alteration, which increases floor area of existing building.
Park Fund Tax (Parks)
Based on $0.04 for each square foot of building addition or alteration, which increases floor area of an existing building.
Building Division
Building Permit Fees
Building Permit Fees for New Construction and Addition
The fee for each building permit shall be based upon the 1997 Uniform Building Code as amended by the 2010 California Building Code.
A building valuation regional modifier of 2.32 shall be used in conjunction with the Building Valuation Data provided in the publication, Building Valuation Data, published by the International Code Council – February 2012. Hillside Homes shall use a modifier of 3.246 and Commercial Office Tenant Improvements shall use a modifier of 1.16. The Building Valuation Data will be increased yearly by the Engineering News Record (ENR) Annual Building Cost Index (BCI) for every year thereafter.
40 Fee for issuing/reinstating a Building Permit $63.00 $65.00 41 Additional Building Permit Fee $35.00 $36.00
42 Demolition Permit Residential: $306.00 $317.00
Commercial: $535.00 $554.00
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 8
DEVELOPMENT SERVICES
Building Permit Fees for New Construction and Addition
Total Valuation Fee
43 $1.00 to $500.00 $38.00 $39.00
44 $501.00 to $2,000.00 $38.00 $39.00 for the first $500.00 plus $4.93 $5.10 for each additional
$100.00 or fraction thereof, to and
including $2,000.00
45 $2,001.00 to $25,000.00 $112.00 $116.00 for the first $2,000.00 plus $22.65 $23.44 for
each additional $1,000.00 or fraction
thereof, to and including $25,000.00
46 $25,001.00 to $50,000.00 $633.00 $655.00 for the first $25,000.00 plus $16.34 $16.91 for
each additional $1,000.00 or fraction
thereof, to and including $50,000.00
47 $50,001.00 to $100,000.00 $1,041.00 $1,077.00 for the first $50,000.00 plus $11.33 $11.73 for
each additional $1,000.00 or fraction
thereof, to and including $100,000.00
48 $100,001.00 to $500,000.00 $1,608.00 $1,664.00 for the first $100,000.00 plus $9.05 $9.37 for
each additional $1,000.00 or fraction
thereof, to and including $500,000.00
49 $500,001.00 to $1,000,000.00 $5,231.00 $5,414.00 for the first $500,000.00 plus $7.68 $7.95 for
each additional $1,000.00 or fraction
thereof, to and including
$1,000,000.00
50 $1,000,001.00 and over $9,073.00 $9,391.00 for the first $1,000,000.00 plus $5.09 $5.27 for
each additional $1,000.00 or fraction
thereof
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 9
DEVELOPMENT SERVICES
Building Permit Fees for Remodels, Alterations, and Repairs The Building Official shall establish the valuation of said improvements, and fees will be assessed as per Valuation Schedule above.
Special Services & Inspections
Plan Review Fee
A plan review fee shall be charged at the time of filing application. This fee is separate from and shall be in addition to the building permit fee. This fee is calculated at sixty-five percent (65%) of the building permit fee as per the valuation schedule starting on page 6.
Other Miscellaneous Factors to Determine Construction Valuation 51 Inspection outside normal business hours (4 hr.
minimum)
$221.00 $229.00/hr.
52 Re-inspection fees $184.00 $190.00/hr.
53 Inspections for which no fee is specifically indicated (2 hr. minimum)
$184.00 $190.00/hr.
54 Additional plan review required by changes, additions or revisions to plans (1 hr. minimum)
$175.00 $181.00/hr.
55 For use of outside consultants for plan checking
and/or inspections Actual Cost
56 Services for which no fee is specifically indicated (1/2 hr. minimum)
$184.00 $190.00/hr.
57 Permit/Plan check time extension (per permit)
(applies to permits that have not expired)
$90.00 $93.00
58 Express plan review or initial review (1 hr. minimum) $184.00 $190.00/hr. 59 Application for the Appeals Building Board Review $314.00 $325.00 60 Temporary Certificate of Occupancy $1,262.00 $1,306.00 61 Convert Garage to habitable space $135.00 $140.00/sq.ft. 62 Convert unfinished basement or attic to habitable $146.00 $151.00/sq.ft. 63 Pools/Spas (gunite) $87.00 $90.00/sq.ft.
64 Siding - aluminum/vinyl/wood $37.00 $38.00/sq.ft.
65 Antennas & Towers Const.Value As Applied under
valuation schedule on page 6
66 Commercial Awning or Canopy Aluminum $37.00 $38.00/sq.ft.
Canvas $27.00 $28.00/sq.ft.
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 10
DEVELOPMENT SERVICES
Other Miscellaneous Factors to Determine Construction Valuation (continued) Special Systems Fees
Electrical Permit Fees
Plan Review & Re-inspection Fees
67 Fence or Freestanding Wall (over 6" high) Wood or metal $57.00 $59.00/sq.ft.
Masonry $98.00 $101.00/sq.ft.
68 Decks/Balcony $54.00 $56.00/sq.ft.
69 Wood Deck $23.00 $24.00/sq.ft.
70 Re-roofs $3.26 $3.37/sq.ft.
71 Retaining Walls $123.00 $127.00/sq.ft.
72 Emergency generation, wind power, special HVAC
systems, etc.
Plan Review (1 hr. minimum)
$175.00 $181.00/hr.
Field Inspection (2 hr. minimum)
$184.00 $190.00/hr.
73 Photovoltaic - Roof & Ground Mounted - Residential Plan Review (1/4 hr. minimum) $175.00 $181.00/hr.
Field Inspection (1 hr. minimum)
$184.00 $190.00/hr.
74 Photovoltaic - Roof & Ground Mounted - Commercial Plan Review (1 hr. minimum) $175.00 $181.00/hr.
Field Inspection (2 hr. minimum)
$184.00 $190.00/hr.
75 Fee for issuing/reinstating an Electrical Permit $63.00 $65.00 76 Additional Electrical Permit Fee $28.00 $29.00
77 New Residential Construction (new buildings only,
including garages)
$.12 sq. ft
78 Commercial Construction $.09 sq. ft
79 Plan review fee 25% of Electrical Permit Fee
80 Additional plan review $175.00 $181.00/hr.
81 Re-inspection fee $184.00 $190.00/hr.
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 11
DEVELOPMENT SERVICES
System Fee Schedule
For alterations to existing pools, use Unit Fee Schedule fees listed on page 10.
Unit Fee Schedule
82 Private swimming pools $73.00 $76.00
83 Public swimming pools $132.00 $137.00
84 Temporary power poles $90.00 $93.00
85 Temporary distribution system & temporary lighting $44.00 $46.00 86 Installation of illuminated signs (each) $116.00 $120.00 87 Receptacle, switch and lights $2.18 $2.26
88 Residential appliances/new circuits (cook top, oven, range, disposals, clothes dryers, or other motor
operated appliances not exceeding one horsepower)
$7.00 $7.25
89 Nonresidential appliances/new circuits (medical &
dental devices, food, beverage, drinking fountains,
laundry machines, or other similar equipment) NOTE:
for other types of air conditioners and other motordriven appliances having larger electrical ratings, see Generators/Motors
$9.00 $9.32
90 Photovoltaic system (residential) $90.00
91 Solar systems (including controls) $90.00
92 Power apparatus (generators, transformers, A/C, heat pumps, baking equipment)
Up to 10 KV, each $18.00 $19.00
Over 10 KV not over 50 KV, each
$37.00 $38.00
Over 50 KV and not over 100 KV, each
$73.00 $76.00
Over 100 KV, each $97.00 $100.00
93 Motors Up to 10 hp $18.00 $19.00
Up to 25 hp $37.00 $38.00
Up to 55 hp $73.00 $76.00
Over 55 hp $106.00 $110.00
94 Transformers Up to 5 KVA $18.00 $19.00
Up to 10 KVA $37.00 $38.00
Up to 50 KVA $61.00 $63.00
Over 50 KVA $89.00 $92.00
95 Busways/conduits (per 100 ft) $9.00 $9.32
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 12
DEVELOPMENT SERVICES
Unit Fee Schedule (continued)
Other Electrical Fees
Mechanical Permit Fees
Plan Review & Re-inspection Fees
Unit Fee Schedule
96 Service equipment 200 amps or less $90.00 $93.00
201 to 999 amps $124.00 $128.00
Sub-panels $44.00 $46.00
97 Installation of spas or saunas $44.00 $46.00
98 Duplicate job card $28.00 $29.00
99 Permit extension (applies to permits that have not
expired)
$90.00 $93.00
100 Fee for issuing/reinstating a Mechanical Permit $63.00 $65.00 101 Additional Mechanical Permit Fee $28.00 $29.00
102 New Residential Construction (new buildings only,
including garages)
$.12 sq. ft
103 Commercial Construction $.09 sq. ft
104 Plan review fee 25% of Mechanical Permit Fee
105 Additional plan review $175.00 $181.00/hr.
106 Re-inspection fee $184.00 $190.00/hr.
107 Installation, of each heating system, A/C, boiler,
compressor or air handler
$44.00 $46.00
108 Each duct repair or alteration $13.00 $13.46
109 Each fireplace appliance $37.00 $38.00
110 Each ventilating fan $13.00 $13.46
111 Installation of separate flue or vents not included with the installation of an appliance
$13.00 $13.46
112 Installation of each hood with mechanical exhaust Residential $37.00 $38.00 Commercial $132.00 $137.00
113 Each new or repair of gas piping system $81.00 $84.00 114 Each additional gas outlet $26.00 $27.00
115 Installation of evaporative cooler $37.00 $38.00
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 13
DEVELOPMENT SERVICES
Other Mechanical Fees
Plumbing Permit Fees
Plan Review & Re-inspection Fees
System Fee Schedule
Unit Fee Schedule
116 Duplicate job card $28.00 $29.00
117 Permit extension (applies to permits that have not
expired)
$90.00 $93.00
118 Fee for issuing/reinstating a Plumbing Permit $63.00 $65.00 119 Additional Plumbing Permit Fee $28.00 $29.00
120 New Residential Construction (new buildings only,
including garages)
$.12 sq. ft
121 Commercial Construction $.09 sq. ft
122 Plan review fee 25% of Plumbing Permit Fee
123 Additional plan review $175.00 $181.00/hr.
124 Re-inspection fee $184.00 $190.00/hr.
125 Private swimming pools (including heater, water
piping, gas piping)
$106.00 $110.00
126 Public swimming pools (including heater, water
piping, gas piping)
$159.00 $165.00
127 Lawn sprinkler system on one meter $44.00 $46.00
128 Each new or repair of gas piping system $81.00 $84.00 129 Each drainage, sewer system $44.00 $46.00
130 Radiant floor heating system $132.00 $137.00
131 Each plumbing fixture or trap or set of fixtures on one trap
$13.00 $13.46
132 Each sewer cleanout, backflow device $13.00 $13.46
133 Each septic system abatement $132.00 $137.00
134 Rainwater systems - per drain (inside building) $13.00 $13.46 135 Each water heater, water softener $37.00 $38.00
136 Each grease interceptor (750 gallon capacity) $90.00 $93.00 137 Each grease trap (1-4 fixtures) $51.00 $53.00
138 Residential water re-piping $132.00 $137.00
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 14
DEVELOPMENT SERVICES
Unit Fee Schedule (continued)
Other Plumbing Fees
Other Building Fees
Building Fee Refunds
Request must be received within 1 year of original payment date. Subject to approval by the Chief Building Official.
• Building Permit - 80% provided no work or inspections have been completed; 0% if any work or inspections have been completed.
• Subtrade Permit - 80% provided no work or inspections have been completed; 0% if any work or inspections have been completed.
• PV Permits - 80% provided no work or inspections have been completed; 0% if any work or inspections have been completed.
• Building Plan Check - 80% if cancelled or withdrawn before any plan check review has begun.
• Microfilm/Laserfiche - 80% of actual cost minus refund request page. • Planning Plan Check - 0%
• Computer services (4%) - 0%
• Issuance Fee - 0%
• Credit Card processing fee - 0%
• Title 24 Fee - 0%
• Capital Improvement Tax - 100%
• Utility Tax - 100%
139 Each ejector/sump pump $44.00 $46.00
140 Each vacuum breaker/hose bib $13.00 $13.46
141 Each water piping system repair or replacement $27.00 $28.00 142 Each additional gas outlet $27.00 $28.00
143 Duplicate job card $28.00 $29.00
144 Permit extension (applies to permits that have not
expired)
$90.00 $93.00
145 Duplicate Inspection Card $35.00 $36.00
146 NPDES Inspection Fee (Charged on all building
permits with the potential to generate non-point
source storm water runoff during construction)
$81.00 $84.00
SB 1186 Accessibility Fee $4.00
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 15
DEVELOPMENT SERVICES
Building Fee Refunds (continued)
• Park Tax - 100%
• Storm Drain (ENG) - 100%
• Road Impact Basin - 100%
• Seismic Tax (SMIP) 5% - 100%
• Seismic Tax (SMIP) 95% - 100%
• General Plan Update - 100%
• NPDES - 80% provided no work or inspections have been completed; 0% if any work or inspections have been completed.
• Building Standards - 0%
• Itemized items - 100%
• Online permits such as water heaters, furnace, and electrical permits - 100% State of California Title 24 Part 2 Energy and Accessibility Code and Regulation Plan Review and Inspection Fees
A surcharge shall be added to the building permit fee for the cost to plan review and inspect for compliance with State of California Title 24 Regulations. This fee is calculated at fifteen percent (15%) of the building permit fee. This fee is applied whenever a plan review is assessed.
State of California Mandated Building Standards Fee – SB 1473 A surcharge shall be added to all building permits at the rate of four dollars ($4) per one hundred thousand dollars ($100,000) in valuation, with appropriate fractions thereof, but not less than one dollar ($1). These funds will be available to the California Building Standards Commission, the Department of Housing and Community Development, and the Office of the State Fire Marshall for expenditure in carrying out the provisions of the State Building Standards Law and provisions of State Housing Law that relate to building standards. Up to ten percent (10%) shall be retained for related administrative costs and for code enforcement education.
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 16
DEVELOPMENT SERVICES
Planning Division
The fees listed below constitute all fees imposed by the Planning Division. Certain types of applications must be reviewed / processed by other departments/agencies, which may impose separate fees. Applicants are advised that the fees for those services are not included in the Planning Department's fees. Where the term "actual cost" is used here, it shall mean:
materials, supplies (including any costs of noticing or publication), outside consultants, employee cost will be billed at the top step, plus benefits, plus overhead. The following fee schedule is established for applications filed pursuant to the Town Code. The fees are collected by the Community Development Department at the time the application is filed unless otherwise noted.
• Fees for Additional Processing - In the event additional processing services by the Town are required due to changes, modifications, additions, errors, omissions, or discrepancies caused by the applicant or his/her agents or representatives, the applicant shall pay an additional fee as determined by the Director of Community Development to cover the actual cost.
• Fees for Lack of Progress - If additional information is required by the Town for an application and the requested information is not submitted within 180 days, the applicant will be required to pay a fee of 10 percent of the current application fee at the time the requested information is submitted. Any re-submittal after one year will be processed as a new application, subject to new fees.
• Fees for Major Projects - If it is anticipated that the application processing costs of selected major projects will significantly exceed the following fees, the Director of Community Development may collect a deposit and charge actual time spent to process the applications based upon current hourly rates.
• Surcharges - All of the following applications are subject to the surcharge fees as set forth in General Development Services and in the Zoning Research section of Planning Division.
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 17
DEVELOPMENT SERVICES
Zoning Approvals - Architecture and Site Applications – Development Review Committee (DRC) Approval
Zoning Approvals – Architecture and Site Applications – Planning Commission Approval 147 New single family detached (HR and RC zones) $10,345.00 $10,707.00 Engineering Development Review Service Fee $4,783.00 $4,950.00 148 New non-custom single family detached (HR and RC
zones) per unit/model, as part of a Planned
Development**
$7,184.00 $7,435.00
Engineering Development Review Service Fee $4,780.00 $4,947.00 149 New single family or two family units $7,129.00 $7,379.00 Engineering Development Review Service Fee $4,781.00 $4,948.00 150 New single family or two family (any other zone) per unit/model new nonresidential or multiple family per
building as part of a Planned Development**
$5,094.00 $5,272.00
Engineering Development Review Service Fee $4,785.00 $4,952.00 151 Minor projects (a development proposal that does not significantly change the size, mass, appearance or
neighborhood impact of a structure, property or
parking lot i.e. minor grading permit)
$2,584.00 $2,674.00
Engineering Development Review Service Fee $3,671.00 $3,799.00 152 Supplemental fee DRC applications as determined
with fee #146 or minor residential development
applications or applications that are part of a Planned Development that require Planning Commission
approval
$3,650.00 $3,778.00
Engineering Development Review Service Fee $1,333.00 $1,380.00 153 New two family unit $10,873.00 $11,254.00
Engineering Development Review Service Fee $4,783.00 $4,950.00 154 New nonresidential (includes conceptual Planned
Development elevations and mixed use that includes
two or fewer buildings)
$12,480.00 $12,917.00
Engineering Development Review Service Fee $4,783.00 $4,950.00 155 New multiple family (includes conceptual Planned
Development elevations that include two or fewer
buildings)
$11,346.00 $11,743.00
Engineering Development Review Service Fee $4,781.00 $4,948.00
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 18
DEVELOPMENT SERVICES
Zoning Approvals – Architecture and Site Applications – Planning Commission Approval (continued)
Conditional Use Permits
156 All other (i.e. exceed FAR, major grading, etc.) $6,327.00 Engineering Development Review Service Fee $4,783.00
New multiple family, mixed use, or non residential
project with more than two buildings
Actual Cost and minimum $20,000
deposit
*Aside from the fees noted above, no additional Architecture and Site application fees will be assessed for projects that involve a historic structure or site. **Any changes proposed to model homes, nonresidential, or multiple family buildings, a supplemental fee shall be based on a time and materials basis to review the changes. 157 Conditional Use Permit (PC Approval) $7,318.00 $7,574.00 Engineering Development Review Service Fee $1,557.00 $1,611.00 158 Conditional Use Permit (when consolidated with
another application for new development)
$1,216.00 $1,259.00
Engineering Development Review Service Fee $892.00 $923.00 159 Conditional Use Permit for Minor Restaurant (DRC
Approval)
$4,453.00 $4,609.00
Engineering Development Review Service Fee $1,336.00 $1,383.00 160 Conditional Use Permit for Major Restaurant (PC
Approval) Tier 1
$7,318.00
Engineering Development Review Service Fee $2,000.00
161 Conditional Use Permit for Major Restaurant (PC
Approval) Tier 2 includes alcohol and/or
entertainment (must pay #159 below with this
application)
$8,649.00
Engineering Development Review Service Fee $1,999.00
162 Applications that require Town Council Approval
(these fees supplement the above established fees)
$3,471.00 $3,592.00
Engineering Development Review Service Fee $1,334.00 $1,381.00 Transcription of Planning Commission
minutes - Actual cost and minimum
$500.00 deposit
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 19
DEVELOPMENT SERVICES
Rezoning (other than Planned Development)
Planned Development
Planning Division Certificates of Use and Occupancy
Sign Application
163 Without General Plan or Specific Plan Amendment Actual Cost ($5,000.00 minimum) 164 With General Plan or Specific Plan Amendment Actual Cost ($7,000.00 minimum) 165 Transcription fee of Planning Commission minutes Actual Cost and minimum $500.00 deposit
166 Without General Plan or Specific Plan Amendment Actual Cost 167 Without General Plan or Specific Plan Amendment
(HR or RC Underlying Zone)
Actual Cost
168 With General Plan or Specific Plan Amendment Actual Cost 169 With General Plan or Specific Plan Amendment (HR or RC Underlying Zone)
Actual Cost
170 Town Council Modification to a Planned Development Actual Cost ($5,000.00 minimum) 171 DRC Modification to a Planned Development Actual Cost ($3,000.00 minimum) 172
173 Transcription fee of Planning Commission minutes Actual Cost and minimum $500.00 deposit
Publication costs for the planned development ordinance shall be paid by the applicant 174 Change of use $265.00 $274.00
175 Change of occupancy (excluding change of proprietor of a continuing business enterprise)
$178.00 $184.00
176 Use/occupancy clearance if Conditional Use Permit is required or occupancy of a new accessory dwelling
unit
No fee
177 New permanent sign $357.00 $369.00
178 Temporary nonresidential sign $114.00 $118.00
179 Change of face only $178.00 $184.00
180 Sign program $2,390.00 $2,474.00
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 20
DEVELOPMENT SERVICES
Administrative Land Use Permit
Other Zoning Approvals Fees
Subdivisions
181 Minor telecommunications facility (i.e. microcell,
8,021 lb. or equivalent)
$1,769.00 $1,831.00
182 Major telecommunications facility which do not
require a Conditional Use Permit
$4,241.00 $4,389.00
183 Variance $5,382.00 $5,570.00
Engineering Development Review Service Fee $1,557.00 $1,611.00 184 Minor Residential Development (see #151) $2,584.00 $2,674.00 185 Agricultural Preserve Withdrawal $4,390.00 $4,544.00 186 Hazardous Materials Storage Facility Application Fully allocated rate of all personnel, plus noticing fees
187 Home Occupation Permit $178.00 $184.00
188 SB 330 Preliminary Application Actual Cost ($500 minimum deposit) 189 SB 35 Preliminary Application Actual Cost ($500 minimum deposit) 190 Two-Unit Housing Development $1,544.00 $1,598.00
191 Urban Lot Split $1,544.00 $1,598.00
192 Mobile Home Park Conversion Permit Fully allocated rate of all personnel with initial deposit of $5,000.00
193 General Plan/Town Code Amendments Fully allocated rate of all personnel with initial deposit of $5,000.00 plus
additional fees
194 Lot Line Adjustment (DRC Approval) $2,452.00 $2,538.00 Engineering Development Review Service Fee $4,115.00 $4,259.00 195 4 Lots or Less (DRC Approval) $9,880.00 $10,226.00
Engineering Development Review Service Fee $4,563.00 $4,723.00 196 4 Lots or Less (as part of a Planned Development)
(DRC Approval)
$4,080.00 $4,223.00
Engineering Development Review Service Fee $4,785.00 $4,952.00 197 5 Lots or More $11,130.00 $11,520.00
Engineering Development Review Service Fee $5,894.00 $6,100.00 198 5 Lots or More (as part of a Planned Development)
(DRC Approval)
$4,784.00 $4,951.00
Engineering Development Review Service Fee $5,897.00 $6,103.00 199 Vesting Tentative Map (VTM) Actual Cost plus $500.00 deposit and additional fees
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 21
DEVELOPMENT SERVICES
Subdivisions (continued)
Miscellaneous Application Fees
Environmental Assessment Fees
200 Lot Merger and Reversion to Acreage (DRC Approval) $1,215.00 $1,258.00 Engineering Development Review Service Fee $4,114.00 $4,258.00 201 Condominium $8,578.00 $8,878.00
202 Condominium (as part of a Planned Development) $4,080.00 $4,223.00 203 Certificate of Compliance (DRC Approval) $3,544.00 $3,668.00 Engineering Development Review Service Fee $2,557.00 $2,646.00 204 VTM applications that require Town Council approval, Subdivision and/or DRC applications that require
Planning Commission approval. This fee supplements
the above-established fees.
$3,254.00 $3,368.00
205 Time Extensions to Approved Application 50% of current fee (excluding fees based on actual cost)
206 Modification to Approved Application 75% of current fee (excluding fees based on actual cost)
207 Conceptual Development Advisory Committee Review $2,966.00 Special Noticing - Actual Cost
(minimum $500.00 deposit)
208 Push Cart Permit $567.00 $587.00
209 Auto Dealer Events Smaller Promotional Events $95.00 $98.00
Large Promotional Events $462.00
$478.00
210 News rack Permit Fee $449.00 $465.00
211 Firearms Dealer Permit (Town Ordinance 2217 dated
6/17/2013)
Fully allocated hourly rate of all
personnel plus any necessary outside
costs and initial $2,000.00 deposit
212 Categorical Exemption No fee
213 Initial Study Deposit*** Fully allocated hourly rate of all personnel with initial $5,000.00
deposit
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 22
DEVELOPMENT SERVICES
Environmental Assessment Fees (continued)
Surcharges
Appeals
214 Draft Initial Study Review Fee (or actual cost if part of a Planned Development, General Plan and/or Town
Code Amendment
$3,210.00 $3,322.00
Engineering Development Review Service Fee $2,225.00 $2,303.00 215 Environmental Impact Report Consultant's fee
216 Draft EIR Review Fee Fully allocated hourly rate of all personnel plus any necessary outside
costs
217 Impact Monitoring Program (AB3180) Fully allocated hourly rate of all personnel plus any necessary outside
costs
***The $5,000 fee is a deposit only. The specific cost of the Initial Study and any required special studies shall be borne by the applicant. The deposit shall be increased before the Town will authorize work exceeding the amount on deposit. Any deposit balance will be refunded. 218 General Plan update surcharge .5% of building valuation for new construction and additions/10% of
zone change and subdivision fee
219 Advanced Planning projects 10% of application fee
220 Administrative Fee 10% of development application fees 221 Fee to appeal Planning Commission decision to Town
Council
Per Residential $505.00 $523.00
Per Commercial, multi-family or
tentative map $2,031.00 $2,102.00
222 Fee to remand applications from Town Council to
Planning Commission
Fully allocated hourly rate for all
personnel plus additional fees
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 23
DEVELOPMENT SERVICES
Appeals (continued)
Zoning Research
Other Planning Division Fees
223 Fee to appeal Director of Community Development,
Development Review
Committee, Historic Preservation Committee, or Santa
Clara County Fire Department Exception Request
(PRC 4290) decision to Planning Commission
Per Residential $255.00 $264.00
Per Commercial $1,016.00 $1,052.00
224 Tree appeals $103.00 $107.00
225 Appeal transcription fee of Planning Commission
minutes (only applies to appeals from Planning
Commission to Town Council)
Actual Cost - minimum $500.00
deposit
226 Basic Zoning Letter $178.00 $184.00
227 Legal non-conforming verification $749.00 $775.00
228 Reconstruction of legal non-conforming structures
(Burndown Letter)
$318.00 $329.00
229 Fence Height Exceptions $318.00 $329.00
230 Peer/Technical Review - any remaining deposit will
be refunded to the applicant and amounts exceeding
the deposit amount will be paid by applicant
Fully allocated hourly rate of all
personnel plus any necessary outside
costs and initial $2,000.00 deposit
231 Fees For Additional Tech Review and/or DRC Review - DRC beyond three meetings, Planning Commission
hearing beyond two meetings, Town Council hearing
beyond one meeting
Fully allocated hourly rate of all
personnel involved plus additional
fees
232 Consultation Actual cost on an hourly basis
233 Research Services Minimum Charge Fully allocated hourly rate for all personnel with initial $200.00 deposit
234 Building Permit Plan Check Fee 20% of building fee
235 Below Market Price Housing Program In-Lieu Fee 6% of the building permit valuation for the entire project
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 24
DEVELOPMENT SERVICES
Other Planning Division Fees (continued)
Payment of Application Fees
All application fees are to be paid at the time the applications are submitted to the Community Development Department. If the applicant withdraws an application, which requires a hearing by the Planning Commission, prior to processing the application for the hearing, 40% of the paid application fee shall be refunded to the applicant at the discretion of the Director of Community Development. All other fees are non-refundable. 236 Outdoor Seating Permit Fully allocated hourly rate for all personnel with initial $1,000.00
deposit
237 Valet Parking Permit Fully allocated hourly rate for all personnel with initial $1,000.00
deposit
238 Parklet Program Fully allocated hourly rate for all personnel with initial $1,000.00
deposit
239 Shared Parking Permit Actual Cost ($1,000 deposit)
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 25
DEVELOPMENT SERVICES
Engineering Division
The following fees constitute a comprehensive listing of the various fees charged by the Engineering Program. Certain types of application/permits must be reviewed and/or processed by other Town departments or public agencies, which may charge separate fees. Applicants are advised that the fees for those services are not included in the Engineering Program's fees.
Where the term "actual cost (s)" is used here it shall mean: materials, supplies (including any costs of noticing or publication), outside consultants and employee cost, (including salary, benefits and overhead).
Engineering Plan Check Fee (Public Improvements & Grading Permits) * Inspection Fee (Public Improvements & Grading Permits)
240 Application Fee $565.00 $585.00
241 Under $20,000.00 15.5% of valuation
242 $20,001.00 to $80,000.00 $3,572.00 $3,697.00 plus 9% of valuation
243 Greater than $80,001.00 $9,794.00 $10,137.00 plus 8.5% valuation
244 Each additional plan check beyond three reviews Fully allocated hourly rate for all personnel
* Work done at night or on weekends shall be charged the actual costs of staff 245 Under $20,000.00 7.5% of valuation
246 $20,001.00 to $80,000.00 $1,729.00 $1,790.00 plus 6.5% of valuation
247 Greater than $80,001.00 $6,222.00 $6,440.00 plus 4.0% of valuation
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 26
DEVELOPMENT SERVICES
Work In or Use of Public Right-of-Way *
NPDES
248 Encroachment Permit - Residential Work up to $4,000.00 - $351.00 $363.00
Each additional $2,000.00 - $184.00
$190.00
249 Encroachment Permit - Collector/Arterial Streets** Work up to $4,000.00 - $1,820.00 $1,884.00
Each additional $2,000.00 - $397.00
$411.00
250 Outside contractor underground utility locating
surcharge (actual cost for outside contractor
inspection fee may change)
$95.00
251 Temporary Encroachment Permit $173.00 $179.00
252 Dumpster Permit $173.00 $179.00
253 Storage Permit $173.00 $179.00***
* Work done at night or on weekends shall be charged the actual costs of staff ** Single-family residences located along collector and arterial streets to be charged the residential fees above
*** $500.00 refundable Storage Unit Removal Deposit, to cover cost of removal, if abandoned 254 Inspection Fee - Grading Permits Single Family Residential $841.00 $870.00
Commercial or Multi Family
Residential $1,308.00 $1,354.00
255 Inspection Fee - Encroachment Permits and Some
Storage Permits
Single Family Residential $231.00
$239.00
Commercial or Multi Family
Residential $374.00 $387.00
Plus $559.00 $579.00 per LID facility
256 Inspection of Storm Water Treatment Measures $577.00 $597.00 per facility 257 Annual Stormwater/Limited Impact Development (LID)
Permit
Per Visit and 1st facility inspection
$559.00 $579.00
Every additional facility inspection
$184.00 $190.00
258 C-3 Permit Hydrologic Calculation Consultant fee deposit of $3,750.00 plus 25% administrative fee
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 27
DEVELOPMENT SERVICES
Engineering Subdivision Map Checking
Traffic Impact Analysis or Parking Study
$3,289.00 $3,404.00*
Certificate of Correction $1,000.00
plus 25% administrative fee
$4,603.00 $4,764.00*
Certificate of Correction $1,000.00
plus 25% administrative fee
*Plus, initial $3,000 surveyor deposit. Additional deposit(s) of actual surveyor costs may be required for larger projects than 5 or more lots, additional map check review(s), or overall complexity of the map.
259 1-4 lots
260 5 or more lots
261 Development Review (staff traffic impact analysis or Parking Study)
Actual Cost
Consultant Report - Consultant Fee
262 Staff Review Fee $765.00 $792.00 plus 10% of the
traffic consultant report cost
263 Site Distance Analysis $206.00 $213.00 per review not to exceed two hours. Actual cost for
staff time when analysis exceeds two
hours.
264 Traffic Impact Mitigation Fee $1,104.00 per new average daily trip generated
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 28
DEVELOPMENT SERVICES
Storm Drainage Fees
Street Improvement In-Lieu Fee
Other In-Lieu Fee
Hauling Permits
265 Development Projects Single family lots Section
24.60.035(b) (3): For subdivisions
with whose lots that exceed one
acre, the fee shall not exceed that of
one acre per lot $4,871.00
$5,041.00/ac.
Multiple family dwelling units - initial
unit $4,871.00 $5,041.00/ac.
Multiple family dwelling units - each
unit after initial (not to exceed
$5,029.00 $5,205.00/ac.) $183.00
$189.00
Commercial, industrial, hospitals,
churches, schools, and others
$6,091.00 $6,304.00/ac.
266 Building/Grading Permits (Building, Structures, &
impervious areas)
New impervious surface area, per sq.
ft. $2.00/sq. ft.
267 Sidewalks $20.00/sq.ft.
268 Curb and Gutter $125.00/lf.
269 Trail Improvements $16.00/per sq. ft. or determined by Director
270 House Moving Fee $4,021.00 $4,162.00*
271 Hauling (Overweight Vehicle) Permit Daily $16.00**
Annual $90.00
*Plus initial deposit of $5,000 for facilities damage
**The current State mandated fee is $16.00 for Hauling Permit. If the State fee changes, the Hauling Permit fee will change to reflect the same.
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 29
DEVELOPMENT SERVICES
Construction Activities Mitigation Fee (Ordinance 2189) Other Engineering Fees
272 New Buildings and Additions Residential (per square foot added) $1.43 $1.48/sq.ft.*
Non-residential (per square foot
added) $1.43 $1.48/sq.ft.*
*These two fees are adjusted based on the Building Cost Index 273 Engineering Reversion to Acreage $2,759.00 $2,856.00 plus initial deposit of $2,500 for surveyor
274 Engineering Lot Merger $4,009.00 $4,149.00 plus surveyor deposit
275 Engineering Lot Line Adjustments $4,009.00 $4,149.00 plus surveyor deposit
276 Certificate of Compliance $4,009.00 $4,149.00 plus surveyor deposit
277 Abandon Excess Public Right-of-Way & or Public
Easement
$5,006.00 $5,181.00 plus surveyor
and valuation consultant and
planning services
278 Geotechnical Peer Review Fees Consultant fee deposit of $3,000 plus 25% administrative fee. Larger
projects require an initial deposit of
$4,500 (plus 25% administrative fee)
to allow for a site visit by the
geotechnical peer review consultant.
279 Separate Instrument Dedication Fee (for dedication
via grant deeds and not maps)
$829.00 $858.00 plus initial deposit
of $2,500 for surveyor
280 Slurry Seal Fee $3.00/sq. yd.
281 Flood Review Fee Consultant Cost plus 25% Admin Fee 282 Miscellaneous Review Fee* Actual Cost (including staff and consultant time)
*This fee will be implemented for services including, but not limited to, wet weather inspections, annual inspections, review of operations and maintenance reports, coordination with property owner(s) and/or homeowner associations, etc.
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 30
LIBRARYSERVICES
Lost or Damaged Items
In lieu of above, account holder may replace lost/damage item with new identical copy plus $2.00 processing fee.
Internet printing and copies
History Project Digital Image
1 Replacement of Adult book/AV item Cost of item plus $10.00 processing fee
2 Replacement of Teen/Children’s book/AV item Cost of item plus $5.00 processing fee
3 Replacement of Adult paperback Cost of item plus $5.00 processing fee
4 Replacement of magazine Cost of item plus $5.00 processing fee
5 Printing per page - Black and White Copies $0.15
6 Printing per page - Color Copies $0.25
7 Fair Use Fees (for personal use only) Free – Downloaded via History Website
8 Commercial Use Fees $25.00 per high resolution image
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 31
PARKS AND PUBLIC WORKS SERVICES
Parks Division
Oak Meadow Park
Picnic Areas (1 through 9)
Bandstand/Gazebo
Minimum two-hour reservation required.
Special Use Permit – Single Use
Special Use Permit – Multi-Use
Multi-Use Permit for recreational/educational purposes only. 1 Resident $95.00 per site
Non-Resident $150.00 per site
2 Resident $190.00 per site
Non-Resident $300.00 per site
Facility Fee
Facility fee w/Jump House Permit
3 Non-Profit Event Resident $65.00 per hour
Non-Resident $120.00 per hour
4 Public Event Resident $95.00 per hour
Non-Resident $150.00 per hour
5 Deposit (refundable) $500.00
6 Permit Fee Resident $95.00 per day
Non-Resident $150.00 per day
7 Deposit (refundable) $100.00
8 Non Profit Resident $95.00 per day
Non-Resident $150.00 per day
9 Additional Day Resident $25.00 per additional day
Non-Resident $40.00 per additional
day
10 Deposit (refundable) $100.00
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 32
PARKS AND PUBLIC WORKS SERVICES
Other Oak Meadow Park Fees
Creekside Sports Park
Special Use Permit – Single Use
Special Use Permit – Multi-Use
Multi-Use Permit for recreational/educational purposes only.
Belgatos, Blossom Hill, La Rinconada, and Live Oak Manor (Groups of 25+ and/or Jump House) Single Use Permit
11 Bocce Ball Court Fee Resident $95.00 per day
Non-Resident $150.00 per day
12 Parking Fee Resident No Charge
Non-Resident $6.00 per vehicle
13 Vehicle Escort Fee Resident $75.00
Non-Resident $100.00
14 Permit Fee Resident $95.00 per day
Non-Resident $150.00 per day
15 Deposit (refundable) $500.00
16 Non Profit Resident $95.00 per day
Non-Resident $150.00 per day
17 Additional Day Resident $55.00 per additional day
Non-Resident $75.00 per additional
day
18 Deposit (refundable) $500.00
19 Permit Fee Resident $95.00 per day
Non-Resident $150.00 per day
20 Deposit (refundable) $100.00
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 33
PARKS AND PUBLIC WORKS SERVICES
Multi-Use Permit
Multi-Use Permit for recreational/educational purposes only.
Oak Meadow Park – Picnic Areas (1 through 9 )
Other Oak Meadow Park Fees
21 Permit Fee Resident $95.00 per day
Non-Resident $150.00 per day
22 Additional Day Resident $25.00 per additional day
Non-Resident $40.00 per additional
day
23 Deposit (refundable) $100.00
Resident $95.00 $125.00 per site
Non-Resident
$150.00 $175.00 per site
Resident $190.00 $250.00 per site
Non-Resident
$300.00 $350.00 per site
3 Park Reservation Cancellation Fee $25 per park reservation 2 Facility fee w/Jump House Permit
Picnic Area Reservation Fee w/Jump House
1 Facility Fee
Picnic Area Reservation Fee
Resident $95.00 $125.00 per day
Non-Resident
$150.00 $175.00 per day
Resident No Charge
Non-Resident $6.00 per vehicle
6 Annual Parking Pass $95.00 per vehicle
7 Senior Annual Parking Pass $48.00 per vehicle (60 years or older) Resident $75.00 $100.00
Non-Resident $100.00 $125.00
8 Vehicle Escort Fee
4 Bocce Ball Court Fee
5 Parking Fee
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 34
PARKS AND PUBLIC WORKS SERVICES
Oak Meadow Park – Bandstand/Gazebo – Special Use Permit – Minimum two-hour reservation required
Belgatos, Blossom Hill, La Rinconada, and Live Oak Manor Oak Meadow Park – Special Use Permit – Single Use
9 Special Use Permit Application Administrative Fee $25 per application Resident $65.00 $75.00 per hour
Non-Resident
$120.00 $130.00 per hour
Resident $95.00 $125.00 per hour
Non-Resident
$150.00 $175.00 per hour
12 Deposit (refundable) $500.00
$600.00
Resident $75.00 per hour
Non-Resident $130.00 per hour
10 Non-Profit Event
11 Public Event
13 Bandstand/Gazebo Lawn Fee Non-Profit/Public
Resident $125.00 per site
Non-Resident $175.00 per site
Resident $250.00 per site
Non-Resident $350.00 per site
16 Park Reservation Cancellation Fee $25 per park reservation 14 Picnic Area Reservation Fee
15 Picnic Area Reservation Fee w/Jump House
17 Special Use Permit Application Administrative Fee $25 per application Resident $95.00 $35 per hour
Non-Resident $150.00 $45.00 per
hour
$100.00 $200.00 attendees of 150-
300
$500.00 attendees over 300
18 Permit Fee
19 Damage Deposit (refundable)
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 35
PARKS AND PUBLIC WORKS SERVICES
Oak Meadow Park – Special Use Permit – Multi- Use Permit – Recreational/educational purposes only
Creekside Sports Park – Special Use Permit – Single Use Creekside Sports Park – Special Use Permit – Multi-Use – Recreational/educational purposes only
20 Special Use Permit Application Administrative Fee $25 per application Resident $95.00 $25.00 per hour
Non-Resident $150.00 $35.00 per
hour
Resident $25.00 $25.00 per hour
Non-Resident $40.00 $35.00 per hour
$100.00 $200.00 attendees of 150-
300
$500.00 attendees over 300
23 Damage Deposit (refundable)
21 Non Profit
22 Additional Day
24 Special Use Permit Application Administrative Fee $25 per application Resident $95.00 $45.00 per hour
Non-Resident $150.00 $55.00 per
hour
26 Damage Deposit (refundable) $500.00 $600.00
25 Permit Fee
27 Special Use Permit Application Administrative Fee $25 per application Resident $95.00 $35.00 per hour
Non-Resident $150.00
$45.00 per hour
Resident $55.00 $35.00 per hour
Non-Resident $75.00 $45.00 per hour
30 Damage Deposit (refundable) $500.00 $600.00
28 Non Profit
29 Additional Day
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 36
PARKS AND PUBLIC WORKS SERVICES
Belgatos, Blossom Hill, La Rinconada, and Live Oak Manor (Groups of 25+ and/or Jump House) Special Use Permit – Single Use Permit
Belgatos, Blossom Hill, La Rinconada, and Live Oak Manor (Groups of 25+ and/or Jump House) Special Use Permit – Multi-Use Permit – Recreational/educational purposes only Turf Maintenance Fee
Additional fee added to any Park Use, when a permit's scheduled activity or event will negatively impact the park turf, (locations including but not limited to Oak Meadow, Town Plaza, and Civic Center lawn areas). The fee amount is to be based upon best estimate of turf repair cost, as determined by the Director of Parks and Public Works and/or Maintenance Superintendent.
31 Special Use Permit Application Administrative Fee $25 per application Resident $95.00 $35.00 per hour
Non-Resident $150.00 $45.00 per
hour
$100.00 $200.00 attendees of 150-
300
$500.00 attendees over 300
33 Damage Deposit (refundable)
32 Permit Fee
34 Special Use Permit Application Administrative Fee $25 per application Resident $95.00 $25.00 per hour
Non-Resident $150.00 $35.00 per
hour
Resident $25.00
$25.00 per hour
Non-Resident $40.00 $35.00 per
hour
$100.00$200.00 attendees of 150-
300
$500.00 attendees over 300
37 Damage Deposit (refundable)
35 Non Profit
36 Additional Day
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 37
PARKS AND PUBLIC WORKS SERVICES
Tree Related Fees
Equipment Hourly Rates as Follows
24 Tree Removal Permit Application* One Tree $250.00
Additional Tree $125.00/each
If application is denied 50% refund
25 Illegal Tree Removal Administrative Fee $330.00
26 Replacement Trees - Town Forestry Fund Per Tree
Ordinance Section 29.10.0985
Tree cost for each 24”,36", and/or
48" box size will be the Market Price
plus the installation cost, determined
by the Director
*Fee will be waived if tree removal is done to implement or maintain Defensible Space. 27 Pick-up Truck $32.00
28 1 Ton Flatbed Truck $42.00
29 Utility Truck $57.00
30 Dump Truck (10 Wheel) $85.00
31 Dump Truck (Bobtail) $63.00
32 Paint Truck $85.00
33 Line Remover $26.00
34 Tractor Loader $63.00
35 Backhoe $85.00
36 Rubber-tired Loader $85.00
37 Roller $63.00
38 Van $37.00
39 Concrete Saw $32.00
40 Air Compressor $32.00
41 Arrowboard $32.00
42 Generator $26.00
43 Chainsaw $20.00
44 Blower $10.00
45 Paving Box $63.00
46 Rodder $63.00
47 High Pressure Sewer Cleaner $117.00
48 Brush Chipper $42.00
49 Chipper Truck $63.00
50 Aerial Unit $92.00
51 Street Sweeper $92.00
52 Forklift $42.00
53 Trailer $42.00
54 Message Board $10.81
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 38
PARKS AND PUBLIC WORKS SERVICES
Equipment Hourly Rates as Follows (continued)
Streets Division
Hazard and/or Debris Removal
Special Events Fees
Electric Vehicle Charging Fee
55 Barricades $0.23
56 Cones $0.15
57 Portable Generators $28.04
58 Staff time spent to conduct hazard and or debris
removal caused by citizen negligence
Fully allocated hourly rate of all
personnel plus any outside costs
59 Staff and equipment for special event requests Fully allocated hourly rate of all personnel
60 System Connection Fee $1.00
61 Hourly Charge - 1- 4 hours $1.00/hour
62 Hourly Charge - after 4 hours $5.00/hour
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 39
POLICESERVICES
Printing and Copying Charges
Photographs
Concealed Weapons
Tow Trucks
Massage Permit Fees
Fee covers staff time to process application, review pertinent documents and obtain all necessary approvals.
Special Events
Other Special Police Services – Pursuant to Agreement between Police Chief and Requestor. 1 8 1/2" x 11 and 8 1/2" x 14 $.25 per page
2 Copy - Digital $10.00 per device
3 For the first 3 $42.00
4 Each Additional $13.00
5 Permit Fee, DOJ Fee, and Admin Fee $100.00
6 Renewal Permit $25.00
7 Amended Permit $10.00
8 Tow Permit $95.00
9 Driver Permit $290.00
10 Massage Establishment Permit (initial and
subsequent renewals) (Ord 14.110.075)
$335.00
11 ABC Application No charge
12 No Parking Signs/Required Event Signage $1.00/each
13 Officer Staffing Fully allocated hourly rate of all
personnel
14 Bingo Permit $50.00
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 40
POLICESERVICES
Motion Picture/Television/Commerical Still Photo
Emergency Response Caused By
Alarm Fees
Citation issued for failure to display appropriate Permit or placard. Dismissal fee in lieu of full Bail Amount
Parking Permit Fees
Residential Parking Permit
15 For-Profit Groups (each) $1,609.00
16 Non-For-profit Groups (each) $579.00
17 DUI Emergency Accident Response (Government
Code Section 53155)
Actual costs incurred up to
$12,000.00
18 Second Response due to Disturbances At current billing rate 19 Commercial Alarm Registration Fee $95.00
20 Second False Alarm* $170.00
21 Third False Alarm* $170.00
22 Fourth False Alarm* $170.00
23 Fifth False Alarm* No response, no charge, at the
Chief’s discretion
*Within a six-month period within a calendar year
24 Handicap CVC22507.8/22500(1) $37.00
25 Parking Permits $10.00
26 Vehicle 1: $52.00
Vehicle 2: $72.00
Vehicle 3: $92.00
Vehicle 4: $112.00
27 Visitor guest passes Two (2) complimentary with the
purchase of the primary permit
28 Special Event Permit -First permit (one day) $10.00
29 Special Event Permit -Each Additional (one day) $2.00 Annual residential parking permit (Limit 4 per
residence)
ITEM NO. 19.
Town of Los Gatos FY 2024-2025 Comprehensive Fee Schedule 41
POLICESERVICES
Parking Permit Fees (continued)
Business Parking Permit
Construction Parking Permit
Other Police Fees
30 Replacement permit for vehicle change (within
calendar year)
$10.00
31 Lost permit replacement $37.00
32 Damaged permit replacement (with return of permit)
Damaged permit or vehicle change (within calendar
year)
$18.00
33 Standard Employee annual $0.00
34 Lost permit replacement $37.00
35 Damaged permit replacement (with return of permit) $18.00 36 One day parking permit per construction vehicle $32.00 37 Each additional day per vehicle $5.00
38 Subpoena Duces Tecum Per California Evidence Code Section 1563
39 Solicitor/Peddler's Permit (need to obtain
fingerprinting
$55.00
40 Taxicabs Permit $185.00 per business
41 Clearance Letter $25.00
42 Horse Drawn Vehicle Permit $270.00
43 Firearms Storage Fee $245.00 Admin Fee plus $1.00 per firearm per day for storage
44 Vehicle Release $235.00
45 Vehicle Repossession Release Fee (Government
Code Section 26751)
$15.00
46 Non-Los Gatos Cite Sign Off $27.00
47 Feral Cat Feeder/Trap Permit $42.00
ITEM NO. 19.
ITEM NO. 19.
Fee Name Adopted FY 2023/24 Proposed FY 2024/25
Address Processing Fee - per address $184.00 $190.00
BMP Document Processing Fee $663.00 $686.00
1 Lot $3,469.00 $3,590.00
2 Lots $1,734.00 $1,795.00
3 Lots $1,158.00 $1,199.00
4 Lots $870.00 $900.00
5 Lot or more $691.00 $715.00
Fee for issuing/reinstating a Building Permit $63.00 $65.00 Additional Building Permit Fee $35.00 $36.00
Demolition Permit Residential: $306.00 $317.00
Commercial: $535.00 $554.00
$1.00 to $500.00 $38.00 $39.00
$501.00 to $2,000.00
$38.00 for the first $500.00 plus $4.93
for each additional $100.00 or fraction
thereof, to and including $2,000.00
$39.00 for the first $500.00 plus $5.10
for each additional $100.00 or fraction
thereof, to and including $2,000.00
$2,001.00 to $25,000.00 $112.00 for the first $2,000.00 plus $22.65 for each additional $1,000.00 or
fraction thereof, to and including
$25,000.00
$116.00 for the first $2,000.00 plus
$23.44 for each additional $1,000.00 or
fraction thereof, to and including
$25,000.00
$25,001.00 to $50,000.00 $633.00 for the first $25,000.00 plus $16.34 for each additional $1,000.00 or
fraction thereof, to and including
$50,000.00
$655.00 for the first $25,000.00 plus
$16.91 for each additional $1,000.00 or
fraction thereof, to and including
$50,000.00
$50,001.00 to $100,000.00 $1,041.00 for the first $50,000.00 plus $11.33 for each additional $1,000.00 or
fraction thereof, to and including
$100,000.00
$1,077.00 for the first $50,000.00 plus
$11.73 for each additional $1,000.00 or
fraction thereof, to and including
$100,000.00
$100,001.00 to $500,000.00 $1,608.00 for the first $100,000.00 plus $9.05 for each additional $1,000.00 or
fraction thereof, to and including
$500,000.00
$1,664.00 for the first $100,000.00 plus
$9.37 for each additional $1,000.00 or
fraction thereof, to and including
$500,000.00
$500,001.00 to $1,000,000.00 $5,231.00 for the first $500,000.00 plus $7.68 for each additional $1,000.00 or
fraction thereof, to and including
$1,000,000.00
$5,414.00 for the first $500,000.00 plus
$7.95 for each additional $1,000.00 or
fraction thereof, to and including
$1,000,000.00
$1,000,001.00 and over $9,073.00 for the first $1,000,000.00 plus $5.09 for each additional $1,000.00
or fraction thereof
$9,391.00 for the first $1,000,000.00
plus $5.27 for each additional $1,000.00
or fraction thereof
Inspection outside normal business hours (4 hr.
minimum)
$221.00/hr. $229.00/hr.
Re-inspection fees $184.00/hr. $190.00/hr.
Inspections for which no fee is specifically indicated (2 hr. minimum)
$184.00/hr. $190.00/hr.
Additional plan review required by changes, additions or revisions to plans (1 hr. minimum)
$175.00/hr. $181.00/hr.
For use of outside consultants for plan checking and/or inspections
Services for which no fee is specifically indicated (1/2 hr. minimum)
$184.00/hr. $190.00/hr.
Permit/Plan check time extension (per permit) (applies to permits that have not expired)
$90.00 $93.00
Express plan review or initial review (1 hr. minimum) $184.00/hr. $190.00/hr.
Application for the Appeals Building Board Review $314.00 $325.00 Temporary Certificate of Occupancy $1,262.00 $1,306.00
Convert Garage to habitable space $135.00/sq.ft. $140.00/sq.ft.
Convert unfinished basement or attic to habitable $146.00/sq.ft. $151.00/sq.ft.
Pools/Spas (gunite) $87.00/sq.ft $90.00/sq.ft
Siding - aluminum/vinyl/wood $37.00/sq.ft. $38.00/sq.ft.
Commercial Awning or Canopy Aluminum $37.00/sq. ft. $38.00/sq.ft.
Canvas $27.00/sq. ft. $28.00/sq.ft.
Fence or Freestanding Wall (over 6" high) Wood or metal $57.00/lf. $59.00/sq.ft.
Masonry $98.00/lf. $101.00/sq.ft.
Decks/Balcony $54.00/sq.ft. $56.00/sq.ft.
Wood Deck $23.00/sq.ft. $24.00/sq.ft.
Re-roofs $3.26/sq.ft. $3.37/sq.ft.
Retaining Walls $123.00/sq.ft. $127.00/sq.ft.
Special Services & Inspections
Other Miscellaneous Factors to Determine Construction Valuation FY 2024/25 Fee Consumer Price Index (CPI) Adjustments
General Development Fees
Annexation Fees
Building Permit Fees
New Construction and Addition
Attachment 2
Fee Name Adopted FY 2023/24 Proposed FY 2024/25
FY 2024/25 Fee Consumer Price Index (CPI) Adjustments
Emergency generation, wind power, special HVAC
systems, etc.
Plan Review (1 hr. minimum)
$175.00/hr.
Plan Review (1 hr. minimum)
$181.00/hr.
Field Inspection (2 hr. minimum)
$184.00/hr.
Field Inspection (2 hr. minimum)
$190.00/hr.
Photovoltaic - Roof & Ground Mounted - Residential Plan Review (1/4 hr. minimum) $175.00/hr.
Plan Review (1/4 hr. minimum)
$181.00/hr.
Field Inspection (1 hr. minimum)
$184.00/hr.
Field Inspection (1 hr. minimum)
$190.00/hr.
Photovoltaic - Roof & Ground Mounted - Commercial Plan Review (1 hr. minimum) $175.00/hr.
Plan Review (1 hr. minimum)
$181.00/hr.
Field Inspection (2 hr. minimum)
$184.00/hr.
Field Inspection (2 hr. minimum)
$190.00/hr.
Fee for issuing/reinstating an Electrical Permit $63.00 $65.00 Additional Electrical Permit Fee $28.00 $29.00
Plan review fee 25% of Electrical Permit Fee
Additional plan review $175.00/hr. $181.00/hr.
Re-inspection fee $184.00/hr. $190.00/hr.
Private swimming pools $73.00 $76.00
Public swimming pools $132.00 $137.00
Temporary power poles $90.00 $93.00
Temporary distribution system & temporary lighting $44.00 $46.00 Installation of illuminated signs (each) $116.00 $120.00 Receptacle, switch and lights $2.18 $2.26
Residential appliances/new circuits (cook top, oven,
range, disposals, clothes dryers, or other motor operated appliances not exceeding one horsepower)
$7.00 $7.25
Nonresidential appliances/new circuits (medical & dental devices, food, beverage, drinking fountains, laundry
machines, or other similar equipment) NOTE: for other
types of air conditioners and other motor-driven
appliances having larger electrical ratings, see
Generators/Motors
$9.00 $9.32
Power apparatus (generators, transformers, A/C, heat
pumps, baking equipment)
Up to 10 KV, each $18.00 Up to 10 KV, each $19.00
Over 10 KV not over 50 KV, each $37.00 Over 10 KV not over 50 KV, each $38.00 Over 50 KV and not over 100 KV, each
$73.00
Over 50 KV and not over 100 KV, each
$76.00
Over 100 KV, each $97.00 Over 100 KV, each $100.00
Motors Up to 10 hp $18.00 Up to 10 hp $19.00
Up to 25 hp $37.00 Up to 25 hp $38.00
Up to 55 hp $73.00 Up to 55 hp $76.00
Over 55 hp $106.00 Over 55 hp $110.00
Transformers Up to 5 KVA $18.00 Up to 5 KVA $19.00
Up to 10 KVA $37.00 Up to 10 KVA $38.00
Up to 50 KVA $61.00 Up to 50 KVA $63.00
Over 50 KVA $89.00 Over 50 KVA $92.00
Busways/conduits (per 100 ft) $9.00 $9.32
Service equipment 200 amps or less $90.00 200 amps or less $93.00 201 to 999 amps $124.00 201 to 999 amps $128.00
Sub-panels $44.00 Sub-panels $46.00
Installation of spas or saunas $44.00 $46.00
Duplicate job card $28.00 $29.00
Permit extension (applies to permits that have not
expired)
$90.00 $93.00
Fee for issuing/reinstating a Mechanical Permit $63.00 $65.00 Additional Mechanical Permit Fee $28.00 $29.00
Plan review fee 25% of Mechanical Permit Fee
Additional plan review $175.00/hr. $181.00/hr.
Re-inspection fee $184.00/hr. $190.00/hr.
Installation, of each heating system, A/C, boiler,
compressor or air handler
$44.00 $46.00
Each duct repair or alteration $13.00 $13.46
Each fireplace appliance $37.00 $38.00
Special Systems Fees
Electrical Permit Fees
Plan Review & Re-inspection Fees
System Fee Schedule
Unit Fee Schedule
Other Electrical Fees
Mechanical Permit Fees
Plan Review & Re-inspection Fees
Unit Fee Schedule
Fee Name Adopted FY 2023/24 Proposed FY 2024/25
FY 2024/25 Fee Consumer Price Index (CPI) Adjustments
Each ventilating fan $13.00 $13.46
Installation of separate flue or vents not included with the installation of an appliance
$13.00 $13.46
Installation of each hood with mechanical exhaust Residential $37.00 Residential $38.00 Commercial $132.00 Commercial $137.00
Each new or repair of gas piping system $81.00 $84.00
Each additional gas outlet $26.00 $27.00
Installation of evaporative cooler $37.00 $38.00
Duplicate job card $28.00 $29.00
Permit extension (applies to permits that have not
expired)
$90.00 $93.00
Fee for issuing/reinstating a Plumbing Permit $63.00 $65.00 Additional Plumbing Permit Fee $28.00 $29.00
Plan review fee 25% of Plumbing Permit Fee
Additional plan review $175.00/hr. $181.00/hr.
Re-inspection fee $184.00/hr. $190.00/hr.
Private swimming pools (including heater, water piping, gas piping)
$106.00 $110.00
Public swimming pools (including heater, water piping,
gas piping)
$159.00 $165.00
Lawn sprinkler system on one meter $44.00 $46.00
Each new or repair of gas piping system $81.00 $84.00
Each drainage, sewer system $44.00 $46.00
Radiant floor heating system $132.00 $137.00
Each plumbing fixture or trap or set of fixtures on one trap
$13.00 $13.46
Each sewer cleanout, backflow device $13.00 $13.46
Each septic system abatement $132.00 $137.00
Rainwater systems - per drain (inside building) $13.00 $13.46 Each water heater, water softener $37.00 $38.00
Each grease interceptor (750 gallon capacity) $90.00 $93.00 Each grease trap (1-4 fixtures) $51.00 $53.00
Residential water re-piping $132.00 $137.00
Each ejector/sump pump $44.00 $46.00
Each vacuum breaker/hose bib $13.00 $13.46
Each water piping system repair or replacement $27.00 $28.00 Each additional gas outlet $27.00 $28.00
Duplicate job card $28.00 $29.00
Permit extension (applies to permits that have not
expired)
$90.00 $93.00
Duplicate Inspection Card $35.00 $36.00
NPDES Inspection Fee (Charged on all building permits
with the potential to generate non-point source storm
water runoff during construction)
$81.00 $84.00
New single family detached (HR and RC zones) $10,345.00 $10,707.00 Engineering Development Review Service Fee $4,783.00 $4,950.00 New non-custom single family detached (HR and RC
zones) per unit/model, as part of a Planned
Development**
$7,184.00 $7,435.00
Engineering Development Review Service Fee $4,780.00 $4,947.00 New single family or two family units $7,129.00 $7,379.00 Engineering Development Review Service Fee $4,781.00 $4,948.00 New single family or two family (any other zone) per
unit/model new nonresidential or multiple family per
building as part of a Planned Development**
$5,094.00 $5,272.00
Engineering Development Review Service Fee $4,785.00 $4,952.00 Minor projects (a development proposal that does not
significantly change the size, mass, appearance or
neighborhood impact of a structure, property or parking lot
$2,584.00 $2,674.00
Engineering Development Review Service Fee $3,671.00 $3,799.00 Other Mechanical Fees
Plan Review & Re-inspection Fees
System Fee Schedule
Unit Fee Schedule
Other Plumbing Fees
Other Fees
Architecture and Site Applications - Development Review Committee (DRC) Approval* Architecture and Site Applications - Planning Commission Approval Plumbing Permit Fees
Fee Name Adopted FY 2023/24 Proposed FY 2024/25
FY 2024/25 Fee Consumer Price Index (CPI) Adjustments
Supplemental fee DRC applications as determined with
fee #146 or minor residential development applications
or applications that are part of a Planned Development
that require Planning Commission approval
$3,650.00 $3,778.00
Engineering Development Review Service Fee $1,333.00 $1,380.00 New two family unit $10,873.00 $11,254.00
Engineering Development Review Service Fee $4,783.00 $4,950.00 New nonresidential (includes conceptual Planned
Development elevations)
$12,480.00 $12,917.00
Engineering Development Review Service Fee $4,783.00 $4,950.00 New multiple family (includes conceptual Planned
Development elevations)
$11,346.00 $11,743.00
Engineering Development Review Service Fee $4,781.00 $4,948.00 Conditional Use Permit $7,318.00 $7,574.00
Engineering Development Review Service Fee $1,557.00 $1,611.00 Conditional Use Permit (when consolidated with another
application for new development)
$1,216.00 $1,259.00
Engineering Development Review Service Fee $892.00 $923.00 Conditional Use Permit for Minor Restaurant (DRC
Approval)
$4,453.00 $4,609.00
Engineering Development Review Service Fee $1,336.00 $1,383.00 Applications that require Town Council Approval (these
fees supplement the above established fees)
$3,471.00 $3,592.00
Engineering Development Review Service Fee $1,334.00 $1,381.00 Change of use $265.00 $274.00
Change of occupancy (excluding change of proprietor of a continuing business enterprise)
$178.00 $184.00
New permanent sign $357.00 $369.00
Temporary nonresidential sign $114.00 $118.00
Change of face only $178.00 $184.00
Sign program $2,390.00 $2,474.00
Minor telecommunications facility (i.e. microcell, 8,021 lb. or equivalent)
$1,769.00 $1,831.00
Major telecommunications facility which do not require a Conditional Use Permit
$4,241.00 $4,389.00
Variance $5,382.00 $5,570.00
Engineering Development Review Service Fee $1,557.00 $1,611.00 Minor Residential Development (see #151) $2,584.00 $2,674.00 Agricultural Preserve Withdrawal $4,390.00 $4,544.00
Home Occupation Permit $178.00 $184.00
Two-Unit Housing Development $1,544.00 $1,598.00
Urban Lot Split $1,544.00 $1,598.00
Lot Line Adjustment (DRC Approval) $2,452.00 $2,538.00
Engineering Development Review Service Fee $4,115.00 $4,259.00 4 Lots or Less (DRC Approval) $9,880.00 $10,226.00
Engineering Development Review Service Fee $4,563.00 $4,723.00 4 Lots or Less (as part of a Planned Development) (DRC
Approval)
$4,080.00 $4,223.00
Engineering Development Review Service Fee $4,785.00 $4,952.00 5 Lots or More $11,130.00 $11,520.00
Engineering Development Review Service Fee $5,894.00 $6,100.00 5 Lots or More (as part of a Planned Development) (DRC
Approval)
$4,784.00 $4,951.00
Engineering Development Review Service Fee $5,897.00 $6,103.00 Lot Merger and Reversion to Acreage (DRC Approval) $1,215.00 $1,258.00 Engineering Development Review Service Fee $4,114.00 $4,258.00 Condominium $8,578.00 $8,878.00
Condominium (as part of a Planned Development) $4,080.00 $4,223.00 Certificate of Compliance (DRC Approval) $3,544.00 $3,668.00 Engineering Development Review Service Fee $2,557.00 $2,646.00 VTM applications that require Town Council approval,
Subdivision and/or DRC applications that require Planning Commission approval. This fee supplements the aboveestablished fees. $3,254.00 $3,368.00
Push Cart Permit $567.00 $587.00
Auto Dealer Events Smaller Promotional Events $95.00 Smaller Promotional Events $98.00 Planning Division Certificates of Use and Occupancy
Sign Application
Administrative Land Use Permit
Other Zoning Approvals Fees
Subdivisions
Miscellaneous Application Fees
Conditional Use Permits
Fee Name Adopted FY 2023/24 Proposed FY 2024/25
FY 2024/25 Fee Consumer Price Index (CPI) Adjustments
Large Promotional Events $462.00 Large Promotional Events $478.00 News rack Permit Fee $449.00 $465.00
Draft Initial Study Review Fee (or actual cost if part of a Planned Development, General Plan and/or Town Code
Amendment
$3,210.00 $3,322.00
Engineering Development Review Service Fee $2,225.00 $2,303.00 Fee to appeal Planning Commission decision to Town
Council
Per Residential $505.00 Per Residential $523.00
Per Commercial, multi-family or
tentative map $2,031.00
Per Commercial, multi-family or
tentative map $2,102.00
Fee to remand applications from Town Council to
Planning Commission
Fully allocated hourly rate for all
personnel plus additional fees
Fully allocated hourly rate for all
personnel plus additional fees
Fee to appeal Director of Community Development or
Development Review Committee decision to Planning
Commission
Per Residential $255.00 Per Residential $264.00
Per Commercial $1,016.00 Per Commercial $1,052.00
Tree appeals $103.00 $107.00
Basic Zoning Letter $178.00 $184.00
Legal non-conforming verification $749.00 $775.00
Reconstruction of legal non-conforming structures
(Burndown Letter)
$318.00 $329.00
Fence Height Exceptions $318.00 $329.00
Application Fee $565.00 $585.00
$20,000.00 to $80,000.00 $3,572.00 plus 9% of valuation $3,697.00 plus 9% of valuation Greater than $80,000 $9,794.00 plus 8.5% valuation $10,137.00 plus 8.5% valuation $20,000.00 to $80,000.00 $1,729.00 plus 6.5% of valuation $1,790.00 plus 6.5% of valuation Greater than $80,000.00 $6,222.00 plus 4.0% of valuation $6,440.00 plus 4.0% of valuation Encroachment Permit - Residential Work up to $4,000.00 - $351.00 Work up to $4,000.00 - $363.00 Each additional $2,000.00 - $184.00 Each additional $2,000.00 - $190.00 Encroachment Permit - Collector/Arterial Streets** Work up to $4,000.00 - $1,820.00 Work up to $4,000.00 - $1,884.00 Each additional $2,000.00 - $397.00 Each additional $2,000.00 - $411.00 Temporary Encroachment Permit $173.00 $179.00
Dumpster Permit $173.00 $179.00
Storage Permit $173.00*** $179.00***
Inspection Fee - Grading Permits Single Family Residential $841.00 Single Family Residential $870.00 Commercial or Multi Family Residential
$1,308.00
Commercial or Multi Family Residential
$1,354.00
Inspection Fee - Encroachment Permits and Some Storage
Permits
Single Family Residential $231.00 Single Family Residential $239.00 Commercial or Multi Family Residential
$374.00
Commercial or Multi Family Residential
$387.00
Plus $559.00 per LID facility Plus $579.00 per LID facility Inspection of Storm Water Treatment Measures $577.00 per facility $597.00 per facility Annual Stormwater/Limited Impact Development (LID)
Permit
Per Visit and 1st facility inspection
$559.00
Per Visit and 1st facility inspection
$579.00
Every additional facility inspection
$184.00
Every additional facility inspection
$190.00
1-4 lots $3,289.00* $3,404.00*
5 or more lots $4,603.00* $4,764.00*
Staff Review Fee $765.00 plus 10% of the traffic
consultant report cost
$792.00 plus 10% of the traffic
consultant report cost
* Work done at night or on weekends shall be charged the actual costs of staff ** Single-family residences located along collector and arterial streets to be charged the residential fees above
*** $500.00 refundable Storage Unit Removal Deposit, to cover cost of removal, if abandoned *Plus, initial $3,000 surveyor deposit. Additional deposit(s) of actual surveyor costs may be required for larger projects than 5 or more lots, additional map check review(s), or overall complexity of the map.
Traffic Impact Analysis or Parking Study
Engineering Subdivision Map Checking
NPDES
***The $5,000 fee is a deposit only. The specific cost of the Initial Study and any required special studies shall be borne by the applicant. The deposit shall be increased before the Town will authorize work exceeding the amount on deposit. Any deposit balance will be refunded.
Inspection Fee
Work In or Use of Public Right of Way
Appeals
Zoning Research
Other Planning Division Fees
Engineering Plan Check Fee
Environmental Assessment Fees
Fee Name Adopted FY 2023/24 Proposed FY 2024/25
FY 2024/25 Fee Consumer Price Index (CPI) Adjustments
Site Distance Analysis $206.00 per review not to exceed two hours. Actual cost for staff time when
analysis exceeds two hours.
$213.00 per review not to exceed two
hours. Actual cost for staff time when
analysis exceeds two hours.
Development Projects Single family lots Section 24.60.035(b) (3): For subdivision whose lots exceed
one acre, the fee shall not exceed that
of one acre per lot $4,871.00/ac.
Single family lots Section 24.60.035(b)
(3): For subdivision whose lots exceed
one acre, the fee shall not exceed that
of one acre per lot $5,041.00/ac.
Multiple family dwelling units - initial
unit $4,871.00/ac.
Multiple family dwelling units - initial
unit $5,041.00/ac.
Multiple family dwelling units - each
unit after initial (not to exceed
$5,029.00/ac.) $183.00
Multiple family dwelling units - each
unit after initial (not to exceed
$5,205.00/ac.) $189
Commercial, industrial, hospitals,
churches, schools, and others
$6,091.00/ac.
Commercial, industrial, hospitals,
churches, schools, and others
$6,304.00/ac.
House Moving Fee $4,021.00* $4,162.00*
Engineering Reversion to Acreage $2,759.00 plus initial deposit of $2,500 for surveyor
$2,856.00 plus initial deposit of $2,500
for surveyor
Engineering Lot Merger $4,009.00 plus surveyor deposit $4,149.00 plus surveyor deposit Engineering Lot Line Adjustments $4,009.00 plus surveyor deposit $4,149.00 plus surveyor deposit Certificate of Compliance $4,009.00 plus surveyor deposit $4,149.00 plus surveyor deposit Abandon Excess Public Right-of-Way & Public Easement $5,006.00 plus surveyor and valuation consultant and planning services
$5,181.00 plus surveyor and valuation
consultant and planning services
Separate Instrument Dedication Fee (for dedication via
grant deeds and not maps)
$829.00 plus initial deposit of $2,500 for
surveyor
$858.00 plus initial deposit of $2,500 for
surveyor
*Plus initial deposit of $5,000 for facilities damage
Other Engineering Fees
Hauling Permits
Storm Drainage Fees
Fee Name Adopted FY 2023/24 Proposed FY 2024/25
New Buildings and Additions Residential (per square foot added) $1.43/sq.ft.*
Residential (per square foot added)
$1.48/sq.ft.*
Non-residential (per square foot added)
$1.43/sq.ft.*
Non-residential (per square foot added)
$1.48/sq.ft.*
Construction Activities Mitigation Fee
FY 2024/25 Building Cost Index (BCI) Adjustments
Fee Name FY 2023/24 Adopted FY 2024/25 Proposed
Police Officer $166.21 per hour $251.55 per hour
Lead Parks and Public Works Maintenance Worker N/A $130.17 per hour Parks and Public Works Maintenance Worker $117.96 per hour $108.55 per hour Street Pole Banner Program N/A $220 per banner (includes install and removal)
SB 1186 Accessibility Fee N/A $4.00
New multiple family, mixed use, or non residential
project with more than two buildings
N/A Actual Cost and minimum $20,000
deposit
All other (i.e. exceed FAR, major grading, etc.) $6,327.00 Engineering Development Review Service Fee $4,783.00
Conditional Use Permit for Major Restaurant (PC
Approval) Tier 1
$7,318.00
Engineering Development Review Service Fee $2,000.00
Conditional Use Permit for Major Restaurant (PC
Approval) Tier 2 includes alcohol and/or entertainment
(must pay #159 below with this application)
$8,649.00
Engineering Development Review Service Fee $1,999.00
5 or more lots N/A Add Certificate of Correction $1,000.00 plus 25% administrative fee
Resident $95.00per site Resident $125.00 per site
Non-Resident $150.00 per site Non-Resident $175.00 per site Resident $190.00per site Resident $250.00 per site
Non-Resident $300.00per site Non-Resident $350.00 per site Park Reservation Cancellation Fee N/A $25 per park reservation Resident $95.00 per day Resident $125.00 per day
Non-Resident $150.00per day Non-Resident $175.00 per day Resident No Charge Resident $6.00 per vehicle
N/A Non-Resident $6.00 per vehicle
Annual Parking Pass N/A $95.00 per vehicle
Senior Annual Parking Pass N/A $48.00 per vehicle (60 years or older) Resident $75.00 Resident $100.00
Non-Resident $100.00 Non-Resident $125.00
Special Use Permit Application Administrative Fee N/A $25 per application Resident $65.00 per hour Resident $75.00 per hour
Non-Resident $120.00 per hour Non-Resident $130.00 per hour Resident $95.00 per hour Resident $125.00 per hour
Non-Resident $150.00 per hour Non-Resident $175.00 per hour Deposit (refundable) $500.00 $600.00
N/A Resident $75.00 per hour
N/A Non-Resident $130.00 per hour
N/A Resident $125.00 per site
Delete Fee
FY 2024/25 Fee Adjustments, Reclassifications, Deletions and Additions Administrative Fees
Development Fees
Delete Fee
Public Event
Delete Fee
Parks and Public Works Fees
Oak Meadow Park - Picnic Areas (1 through 9)
Picnic Area Reservation Fee
Picnic Area Reservation Fee w/Jump House
Other Oak Meadow Park Fees
Bocce Ball Court Fee
Parking Fee
Vehicle Escort Fee
Oak Meadow Park - Bandstand/Gazebo - Special Use Permit - Minimum two-hour reservation required Non-Profit Event
Bandstand/Gazebo Lawn Fee Non-Profit/Public
Belgatos, Blossom Hill, La Rinconada, and Live Oak Manor Picnic Area Reservation Fee
ITEM NO. 19.
Fee Name FY 2023/24 Adopted FY 2024/25 Proposed
FY 2024/25 Fee Adjustments, Reclassifications, Deletions and Additions N/A Non-Resident $175.00 per site
N/A Resident $250.00 per site
N/A Non-Resident $350.00 per site
Park Reservation Cancellation Fee N/A $25 per park reservation Special Use Permit Application Administrative Fee N/A $25 per application Resident $95.00 Resident $35.00 per hour
Non-Resident $150.00 Non-Resident $45.00 per hour
$100.00 $200.00 attendees of 150-300
N/A $500.00 attendees over 300
Special Use Permit Application Administrative Fee N/A $25 per application Resident $95.00 Resident $25.00 per hour
Non-Resident $150.00 Non-Resident $35.00 per hour
Resident $25.00 Resident $25.00 per hour
Non-Resident $40.00 Non-Resident $35.00 per hour
$100.00 $200.00 attendees of 150-300
N/A $500.00 attendees over 300
Special Use Permit Application Administrative Fee N/A $25 per application Resident $95.00 Resident $45.00 per hour
Non-Resident $150.00 Non-Resident $55.00 per hour
Damage Deposit (refundable) $500.00 $600.00
Special Use Permit Application Administrative Fee N/A $25 per application Resident $95.00 Resident $35.00 per hour
Non-Resident $150.00 Non-Resident
$45.00 per hour
Resident $55.00 Resident $35.00 per hour
Non-Resident $75.00 Non-Resident $45.00 per hour
Damage Deposit (refundable) $500.00 $600.00
Special Use Permit Application Administrative Fee N/A $25 per application Resident $95.00 Resident $35.00 per hour
Non-Resident $150.00 Non-Resident $45.00 per hour
$100.00 $200.00 attendees of 150-300
N/A $500.00 attendees over 300
Special Use Permit Application Administrative Fee N/A $25 per application N/A Resident $25.00 per hour
N/A Non-Resident $35.00 per hour
Resident $25.00 Resident
$25.00 per hour
Non-Resident $40.00 Non-Resident $35.00 per hour
$100.00 $200.00 attendees of 150-300
N/A $500.00 attendees over 300
Creekside Sports Park - Special Use Permit - Single Use
Picnic Area Reservation Fee w/Jump House
Oak Meadow Park - Special Use Permit - Single Use
Permit Fee
Damage Deposit (refundable)
Oak Meadow Park - Special Use Permit -Multi-Use Permit - Recreational/educational purposes only Non Profit
Additional Day
Damage Deposit (refundable)
Permit Fee
Creekside Sports Park - Special Use Permit - Multi-Use - Recreational/educational purposes only Non Profit
Additional Day
Belgatos, Blossom Hill, La Rinconada, and Live Oak Manor - Special Use Permit - Single Use Permit Permit Fee
Damage Deposit (refundable)
Belgatos, Blossom Hill, La Rinconada, and Live Oak Manor - Special Use Permit - Multi-Use Permit - Recreational/educational purposes only
Non Profit
Additional Day
Damage Deposit (refundable)
ITEM NO. 19.
Fee Name FY 2023/24 Adopted FY 2024/25 Proposed
FY 2024/25 Fee Adjustments, Reclassifications, Deletions and Additions Parking Permits $10.00 Delete Fee
Replacement permit for vehicle change (within calendar
year)
$10.00 Delete Fee
Police Fees
ITEM NO. 19.
Reviewed by: Planning Manager, Community Development Director, Assistant Town Manager, and Town Manager
110 E. Main Street Los Gatos, CA 95030 ● (408) 354-6872 www.losgatosca.gov
TOWN OF LOS GATOS
COUNCIL AGENDA REPORT
MEETING DATE: 04/02/2024
4 DATE: March 27, 2024
TO: Mayor and Town Councilmembers
FROM: Gabrielle Whelan, Town Attorney
SUBJECT: Introduce an Ordinance Titled, “An Ordinance of the Town Council of the Town of Los Gatos Amending Chapter 29, ‘Zoning Regulations,’ Article I, ‘In General,’ Division 3 ‘Signs,’ of the Town Code Regarding Sign Regulations” as Recommended by the Planning Commission. The proposed amendments to the Town Code are not a project subject to CEQA [CEQA Guidelines Section 15061(b)(3)]. Town Code Amendment Application A-24-002. Project Location: Town Wide. Applicant: Town of Los Gatos.
RECOMMENDATION:
Introduce an Ordinance titled, “An Ordinance of the Town Council of the Town of Los Gatos Amending Chapter 29, ‘Zoning Regulations,’ Article I, ‘In General,’ Division 3 ‘Signs,’ of the Town Code Regarding Sign Regulations” as recommended by the Planning Commission.
BACKGROUND:
The Town Council considered this topic at a study session last year. As the Town Council will recall, the Town’s Sign Ordinance is codified at Sections 29.10.100 through 29.10.140 of the Town Code and was most recently amended in 1994. Since then, a number of court decisions affecting sign regulations have been issued. These court decisions discuss the First Amendment and “freedom of speech.” The most significant of these decisions is Reed v. Gilbert, 576 U.S. 155 (2015). In Reed v. Gilbert, the court overturned a local ordinance that imposed contentbased regulations. Government regulation of speech is considered to be “content-based” if the law applies to particular speech based on the topic discussed or the idea or message expressed.
If a regulation affecting signs in the public right of way is “content-based,” a court will only uphold the regulation if it: 1) serves a compelling government interest; and 2) is narrowly tailored to serve that interest. This is a very high standard and, aside from decisions upholding directional signage, content-based regulations are routinely struck down. A regulation affecting signs on private property will be upheld if it is: 1) reasonable; and 2) content-neutral.
ITEM NO. 20.
PAGE 2 of 5
SUBJECT: Sign Ordinance/A-24-002
DATE: March 25, 2024
BACKGROUND (continued):
The Town’s Sign Ordinance currently includes content-based regulations for several types of temporary signs. Examples of this are regulations that are specific to “political signs,” “real estate open house signs,” “grand opening” banners, and special event signs. The best practice is to have a category for “temporary signs” and apply the same regulations to all forms of temporary signs.
Case law does authorize the Town to impose “time, place, and manner” regulations on signage.
Examples of “time, place, and manner” regulations are those related to size, location, and time limits for display.
At its study session, the Town Council’s feedback was that the sign ordinance works well and should be amended as minimally as possible. The Town Attorney has worked with outside counsel to draft revisions for temporary signs that remove the “content-based” restrictions.
For example, “political signs” have been reclassified as “temporary signs.” In addition, a revision is included to prohibit temporary signs in the following areas of public right of way: 1) the median; and 2) the area between the paved road and the sidewalk.
The Planning Commission reviewed proposed amendments to the Town’s sign ordinance on February 28, 2024. In addition to the proposed revisions, the Planning Commission recommended that the ordinance be revised to:
1) Add a definition for “yard signs;”
2) Revise the “temporary sign” definition to give examples of temporary signs and to revise the 90-day time limit to add “or as otherwise set forth in this Article” (since some temporary signs have different time limits);
3) Change the term “jointly and severally liable” to “jointly and severally responsible;” 4) Provide that yard signs are limited in size to no more than six square feet and that there is no limit on the number of yard signs;
5) Remove the general prohibition on flags, banners, and balloons and address them as temporary signs that require a permit; and
6) Make the permitted size of signs on construction sites proportional to the size of the parcel.
DISCUSSION:
A redline of the sign ordinance with the proposed revisions, including the Planning Commission recommendations, is attached as Attachment 1. The proposed changes are:
ITEM NO. 20.
PAGE 3 of 5
SUBJECT: Sign Ordinance/A-24-002
DATE: March 25, 2024
DISCUSSION (continued):
Sec. 29.10.100. Definitions.
The content-based portions of the definitions of “bulletin board” and “sign” have been removed.
The definition for “political sign” has been removed since it is content-based.
Within the definition of “temporary sign,” a display limit of “90 days or as otherwise provided” has been added.
Sec. 29.10.100 Definitions.
The definition of “bulletin board” has been revised to remove the “content-based” description.
The term “zoning plot” has been replaced with the term “parcel.” The term “political sign” has been removed because it is content-based.
Content-based language has been removed from the definition of “sign.” Examples of temporary signs have been added to the definition of “temporary sign.” Sec. 29.10.105 Generally.
A subsection (f) has been added to give noncommercial speech the same protections as commercial speech. This change is required by recent case law.
Sec. 29.10.110. Exceptions.
Subsection (5) has been renamed “Temporary Signs” and content-based regulations have been replaced with locational regulations. A category for yard signs has been added, providing that there is no limit on yard signs but that no yard sign shall exceed six square feet in size. The removal requirement for temporary signs has been moved to this Section.
Subsection (6) formerly contained a prohibition on individual or company advertising on open house signs. This prohibition has been removed because it is content-based. It has been revised and moved to be under the newly titled “Temporary Sign” subsection.
In subsection (8), content-based regulations have been removed.
ITEM NO. 20.
PAGE 4 of 5
SUBJECT: Sign Ordinance/A-24-002
DATE: March 25, 2024
DISCUSSION (continued):
The previous subsection (15) is content-based and has been deleted. In the new subsection (15), the phrase “jointly and severally liable” has been replaced with the phrase “jointly and severally responsible.”
Sec. 29.10.115. Prohibited Signs.
The Planning Commission recommended that subsection (1) prohibiting “banners, flags, pennants, balloons, and similar objected designed to move with the wind” be removed from this Section and that sign permits be required for these types of signs in accordance with Section 29.10.105(c) and 29.10.120.
A subsection (16) has been added to prohibit temporary signs in the public right of way median or area between the paved road and the sidewalk.
Sec. 29.10.120. Temporary Signs.
The heading of this Section has been revised to “Temporary Signs Requiring Permits” to differentiate it from the Section addressing temporary signs for which permits are not required.
Content-based regulations have been replaced with content-neutral time, place, and manner regulations.
As recommended by the Planning Commission, the proposed ordinance provides that signs on construction sites with under 100 lineal feet of street frontage are limited to 32 square feet.
Signs on construction sites with 100 lineal feet or more of street frontage are limited to 64 square feet.
PUBLIC COMMENTS:
Prior to the February 28th Planning Commission meeting, staff conducted outreach through the following media and social media resources, as well as direct communication with stakeholders as summarized below:
The Town’s website home page, What’s New;
The Town’s Facebook page;
The Town’s Twitter account;
The Town’s Instagram account;
The Town’s NextDoor page;
Newspaper ad; and
Telephone call and letter to Silicon Valley Association of Realtors.
ITEM NO. 20.
PAGE 5 of 5
SUBJECT: Sign Ordinance/A-24-002
DATE: March 25, 2024
PUBLIC COMMENTS (continued):
Because there was limited public comment at the Planning Commission meeting, staff subsequently provided a copy of the proposed sign ordinance to the Chamber of Commerce along with a cover letter summarizing the proposed revisions.
CEQA:
The proposed amendments to the Town’s Sign Code are Exempt Pursuant to CEQA, Section 15061(b)(3), because it can be seen with certainty that they will not significantly affect the physical environment in that they make minor changes to the regulations applicable to temporary signs.
RECOMMENDATION:
Staff recommends that the Town Council introduce an Ordinance titled, “An Ordinance of the Town Council of the Town of Los Gatos Amending Chapter 29, ‘Zoning Regulations,’ Article I, ‘In General,’ Division 3 ‘Signs,’ of the Town Code Regarding Sign Regulations” (Attachment 2).
ALTERNATIVE:
Alternatively, the Town Council could retain the original regulations for construction site signage, which did not provide for increased size based on street frontage.
ATTACHMENTS:
1. Redline of Town Code
2. Draft Sign Ordinance - Clean
ITEM NO. 20.
- CODE
Chapter 29 - ZONING REGULATIONS
ARTICLE I. - IN GENERAL
DIVISION 3. SIGNS
Los Gatos, California, Code of Ordinances Created: 2023-08-21 16:16:41 [EST] (Supp. No. 92)
DIVISION 3. SIGNS
Sec. 29.10.100. Definitions.
The following words, terms and phrases, when used in this division, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
Abandoned sign means a sign located on a parcel of land or on a structure either of which is vacant for a period of ninety (90) days, a sign pertaining to a past occupant or business different from the present occupant of or business on the premises, a sign pertaining to a past event or any sign abandoned as the term is used in state law.
Arcade means a covered passageway with business establishments along at least one (1) side.
Attached sign means a sign which is affixed to and made an integral part of a building or structure. Attached signs include, but are not limited to wall signs, roof signs, and projecting signs, to distinguish them from freestanding and ground signs.
Attraction board is a sign constructed so that letters or other advertising material can be changed, and which relates to businesses or organizations which depend, on a large part, upon trade and attendance generated by temporary, independent and frequently changing events or showing, such as those engaged in providing live or filmed entertainment or sporting events.
Awning is synonymous with marquee.
Billboard means a sign, other than a directional sign, which directs attention to a business, commodity, service or entertainment conducted, sold or offered at a place other than where the sign is erected. Included are signs erected upon benches.
Bulletin board is a sign located on the same premises and used solely in connection with activities ofas a church, school, hospital, or public building, and allowing changeable messages.
Business frontage is that portion of a building which faces a street, parking lot, pedestrian mall, arcade or walkway. The primary business frontage is one which contains a customer entrance or which includes a glassenclosed showroom facing the street. If a building has more than one (1) business frontage with a customer entrance, the property owner must designate one (1) of them as the primary business frontage. Unless otherwise stated, the phrase "business frontage" means "primary business frontage." All other business frontage is secondary frontage. As used in this section, "parking lot" means either a publicly owned and operated parking lot or a parking lot located on the same zoning plotparcel as the business frontage.
Canopy is synonymous with marquee.
Conformance means the state of being in conformity with the provisions of this division, either because of reconstruction or modification pursuant to a sign permit, or because of removal or obliteration.
Construction sign is a sign located on a construction site during the course of construction, which identifies the architects, engineers, contractors, financiers or other persons and other individuals or firms involved with the construction, or announcing the building, enterprise or function for which the construction is intended.
Convenience sign is a sign which facilitates traffic flow and safety, not erected by a governmental agency, such as entrance-exit, caution, parking, right or left turns only, stop, drive-up window, or towaway zone.
ATTACHMENT 1
ITEM NO. 20.
Created: 2023-08-21 16:16:41 [EST]
(Supp. No. 92)
Entity means any person and any distinct business enterprise even where adjacent business enterprises are owned or operated by a single person.
Erect means to construct, place, relocate, enlarge, alter, attach, suspend, paint, post, display, hang, or affix.
Face of a sign is the portion or portions of the exterior surface of a sign intended to or particularly adapted either to display an advertising message or to attract attention to the sign. The face of a sign is often the front, but may be any surface including a rear or blank portion. A sign may have more than one (1) face and may be virtually all face. The fact that no message is imprinted on a portion of a sign does not necessarily prevent that portion from being a face, as in the case of a flat sign erected near and perpendicular to a street. Such sign would have two (2) faces even if one (1) were blank. In determining what constitutes a sign face, weight will be given to whether the particular aspect in question is readily viewable from public property or any premises other than those where the sign is erected, but a sign face may exist even where the face is visible only from some part of the premises where the sign is erected if the face is viewable from out-of-doors and the other elements of the definition of face are present. Usually, all of one (1) face is visible from one (1) point. Where, for example, several "boards" of a sign are erected on a single plane or parallel planes, they together comprise one (1) face, and are measured within a single perimeter, including the spaces between them.
Freestanding sign is a sign which is wholly or partly supported by a structural element which is not an integral part of a building.
Ground sign is a freestanding sign less than seven (7) feet high.
Height of a freestanding sign is the elevation above finished grade of the highest point of either the sign or the stand, poles, wall or other structure upon which it is mounted. Finished grade is the general finished ground surface where the sign is erected, not taking into account mounding or other alterations to the surface made in regard to the sign. However, where finished grade is below the elevation of the top of the curb on the frontage where the sign is erected, or if there is no curb below the elevation of the margin of the street surface, height is the elevation above the top of the curb, or at the margin of the street surface if there is no curb. The point on the curb or the margin of the street surface to be used as a base point for measurement is the point intersected by a line drawn perpendicular to the centerline of the street which intersects the center of the base of the sign.
Lot frontage means the property line of a lot abutting on a public street which affords access to the lot. In the case of a corner lot and other lots which are bordered on more than one (1) side by a street, lot frontage is the lot line in respect to which the business for which the sign is provided has its primary business frontage.
Marquee means a temporary or permanent structure attached to or supported by a building, designed for shelter over a pedestrian or vehicular way and which may or may not project over public property.
Neighborhood identification sign is a ground sign situated where a street enters a residential neighborhood, which serves only to identify the neighborhood.
Nonconforming sign is one which was lawfully erected but which does not comply with this division because of:
(1) Annexation of territory to the Town;
(2) Amendment to the zoning ordinance;
(3) Rezoning, other than rezoning when the application for rezoning is made by or joined in by the owner of the real property where the sign is located.
However, a sign which was lawfully erected but which does not comply with this division because of:
(1) Division of real property where the sign is located; (2) Alterations to any building on the lot or, parcel or zoning plot where the sign is located; or
ITEM NO. 20.
Created: 2023-08-21 16:16:41 [EST]
(Supp. No. 92)
(3) Rezoning, when the application for rezoning was made by or joined in by the owner of the real property where the sign is located;
is not a nonconforming sign. A sign may be a nonconforming sign because of a single characteristic, such as height or brightness, correction of which may result in conforming status for the sign, or a new amortization date. This section does not list all classes of signs which are not nonconforming signs.
Off-premises sign is any sign not located on the same zoning plotparcel as the entity it advertises.
Pedestrian directional sign is an on-premises sign which shows the direction to or location of a customer entrance to a business.
Political sign is any sign which is intended to influence the vote for the passage or defeat of a measure, or nomination, election or defeat of a candidate in any governmental election.
Portable sign is a sign which is movable, not structurally attached to the ground, nor to a building, structure, or sign. "A"-frame and sandwich signs are portable signs.
Projecting sign is any sign erected on the wall of a building or structure, or suspended from an overhang, with display surfaces generally not parallel to the wall.
Roof sign is an attached sign erected on a roof or projecting above the eave or rake of a building or coping of a parapet. A sign erected on top of a canopy, arcade, awning or marquee is a roof sign.
Sign is any thing, or element of a thing, located out of doors or in a place where it is visible from out of doors, created, adapted, or installed, by a person for the primary and apparent purpose of conveying a visible advertisingcommunicating a message, and may include supports, standards and fixtures. A color scheme or special lighting effect on the exterior of a building is a sign where the placement of the colors or lighting effect in relation to the building create a primary effect of advertising. Exceptions:
(1) Merchandise on display is generally not a sign because merchandise is ordinarily possessed for the primary purpose of permitting sales from stock on hand. A merchandise display located at a distance from the point of sale or displayed in the unusual manner might constitute a sign. (2) A structural element of a building or the supports, standard, or fixtures of a sign would not be a sign where the element is related to reasonable structural necessity, and the circumstances show that the element is not intended to be identified by viewers with the sale or promotion of goods or services. (3) Nighttime, white illumination, within reasonable brightness limitations, of a building or of merchandise is not of itself a sign, where the result is only to make visible without undue emphasis that which can be seen in the daytime.
Sign area is the total area of the face or faces of a sign. Each face is measured by determining the smallest area within a single perimeter composed of not more than eight (8) straight lines drawn by the applicant enclosing the extreme limits of the face. Where a sign consists of letters or symbols on a wall, the wall is not designed so that one (1) of its main purposes is to support a sign, and the sign's background is an indistinguishable part of a wall.
For the purposes of measurement a six-inch margin around all of the words and symbols will be included in the perimeter composed of not more than eight (8) straight lines.
Sign permit is the permit issued by the Planning Director to evidence approval by any of the bodies or person authorized by this division to erect a sign.
Temporary sign is a sign, usually constructed of cloth or fabric, cardboard, wallboard, wood or other light materials, intended to be displayed for a short period of time as set forth in section 29.10.120fewer than 90 days or a short period of time as set forth elsewhere in this Division. Examples of temporary signs are yard signs, for sale signs, for rent signs, flags, balloons, and banners..
ITEM NO. 20.
Created: 2023-08-21 16:16:41 [EST]
(Supp. No. 92)
Time and temperature sign is a sign which shows time and/or temperature and which contains no advertising.
Vehicular directional sign is an off-premises sign which shows the direction to or location of a use or activity.
Wall is a surface which has a slope steeper than one (1) foot horizontal to two (2) vertical.
Wall sign is a sign erected on a wall or fascia of a building or structure (other than a structure, one (1) of whose main purposes is to support a sign), the face of which is generally parallel to the wall or fascia and all of which is below the coping of the parapet, below the rake, the top of the fascia, the eave line, or in any event, below the top of the structure. A sign which meets the definition of this section but is erected between posts, pillars, or columns which support a roof or second story, rather than on a wall, is also a wall sign. A sign which is erected on and incidental to a freestanding wall or fence, including any gateway portion of a wall or fence, is also a wall sign.
Window sign is a sign which is displayed in or through a window, is less than twenty-four (24) inches inside glass, and is visible from a street, walkway, parking lot, or pedestrian plaza, any of which is accessible to the public.
Yard sign is a temporary freestanding sign that is supported by a frame, pole, or other structure placed directly in or upon the ground on private property.
(Ord. No. 1316, §§ 3.31.010—3.31.190, 6-7-76; Ord. No. 1363, 8-1-77; Ord. No. 1519, 10-26-81) Sec. 29.10.105. Generally.
(a) Application. The regulations in this division apply to all signs in all zones. Regulations of the number and area of signs refer to the signs allowed on a zoning plotparcel, except where the regulations prescribe the number and area of signs allowed on a business frontage.
(b) Intent. The intent of this division is as follows:
(1) The Town is a predominantly residential community of natural beauty, distinctive architecture and historic character. The economic stability of the Town is dependent upon its high quality and Townoriented, commercial and residential environment. Unregulated and uncontrolled erection and maintenance of advertising structures tends to create a garish and gaudy atmosphere which is not in harmony with the character and environment of the business or residential community. (2) The purpose of a sign is to inform the general public that a business enterprise and function exists in the Town.
(3) This chapter recognizes the right of the public to be directed, warned, advised, and informed; and also recognizes the economic need for a sign to function as a means of identification, expression of business character, and positive notification of product and service availability for consumption. (4) This chapter regulates the location, height, width, shape, proportion, design, illumination and construction (except as provided by building codes) of signs for the purpose of insuring that they are architecturally compatible with the planned image of the Town. (5) The purpose of this chapter is to assist in the continuation of existing and introduction of new commercial activities in architectural harmony with the existing and planned Town, to take advantage of the unusual character of the Town and to encourage proper maintenance and rehabilitation of real property. To accomplish this:
a. Local public values must be balanced with general public rights and economic functions related to signs.
ITEM NO. 20.
Created: 2023-08-21 16:16:41 [EST]
(Supp. No. 92)
b. The size of a sign must be prevented from overpowering its surroundings or becoming a determinant factor in consumer evaluation of competitive enterprises. c. The shape of a sign must not conflict with the architectural lines of its setting. d. A sign must be prevented from overpowering its surroundings through hue, saturation, and brilliance or close combination of incompatible colors. e. Normal maintenance and speedy repair is required for all signs. (c) Permits. Sign permits must be obtained before erection of all signs, except as provided by section 29.10.110.
A building permit may be required by another ordinance. (d) Variances. The provisions of this chapter concerning variances are not available to modify the terms of this division.
(e) Authority to erect. No sign shall be erected without the express permission of the landowner. A lease to a lessee would be sufficient evidence of the authority to erect a sign. (f) Noncommercial Signs. Notwithstanding any provision of the section, signs containing noncommercial speech are permitted anywhere that advertising or business signs are permitted, subject to the same regulations applicable to such signs.
(g) Severability. If any section, subsection, paragraph, sentence, clause or phrase of this ordinance is declared invalid for any reason by a court having jurisdiction under state or federal law, the remaining portions of this chapter shall remain in full force and effect.
(Ord. No. 1316, §§ 3.30.010—3.30.070, 6-7-76; Ord. No. 1363, 8-1-77) Sec. 29.10.110. Exceptions.
A sign permit is not required for the signs described in this section. The number and area of these signs are regulated only by this section Section and they are allowed in addition to signs of other classes. (1) House numbers, traffic, etc. House numbers, street names, signs warning against danger, railroad crossing signs, authorized traffic or parking signs and rural delivery boxes. (2) Nameplates. Nameplates having an area not over one and one-half (1½) square feet, affixed flat against the wall of a building, which only show the name or address of a person or persons or entity occupying the area, up to a limit of six (6) plates per building. (3) Building directories. Building directories for buildings with more than six (6) tenants, the sign having an area not over nine (9) square feet, affixed flat against the wall of a building, which only show the name or address of the persons or entitles occupying the building. (4) Plaques. Solid metal plaques or cut inscriptions, either erected by recognized historical agencies, or which show names of buildings and dates of erection, provided the sign does not exceed four (4) square feet in area.
(5) Real estateTemporary Sign.
a. On Fence or Building. One (1) nonilluminated sign on each street frontage for any lot fence or building which serves solely to advertise the sale, lease or rental of or an offer to build to suit on the premises where the sign is located, provided the sign does not exceed twelve (12) square feet in area if the sign is in a commercial, professional or industrial zone, or six (6) square feet in area if the sign is in a residential zone. This exception is only available when all or part of the premises is actually available for the sale or leasetransaction advertised.
ITEM NO. 20.
Created: 2023-08-21 16:16:41 [EST]
(Supp. No. 92)
(6) b. At Intersection or on Parcel. Open house. Nonilluminated, off-site, portable signs directing customers to the location of an open house which is for sale are permitted, unlimited in total number, but limited to one (1) double-faced sign per corner of an intersection or zoning plotparcel. The signs shall not exceed an area of one (1) square foot per face and shall not be more than four (4) feet high.
Open house signs shall contain no individual, or individual company advertising. Prior permission shall be obtained from the property owner if the sign is to be placed on a privately owned parcel. The signs shall be removed each day after the closing of the open house. Open houseSuch signs are an exception to the rule prohibiting off-premises signs and signs on public property. (6)(7) Interior signs. Signs in the interior of a building, enclosed lobby or court, not visible from the outside and signs not visible from off the premises.
(7)(8) Convenience signs. Convenience signs not exceeding two (2) square feet in area and containing no advertising materialproviding directions only. Exception: Hospital emergency signs may be as large as four (4) square feet and may be illuminated.
(8)(9) No trespassing signs. "No trespassing" or "no dumping" signs not exceeding three (3) square feet in area.
(9)(10) Window signs. Window signs not exceeding twenty-five (25) percent of the window area. (10)(11) Parking signs. Not more than one (1) parking control sign for each parking entrance, not exceeding an area of two (2) square feet. Parking control signs may contain the name(s) of the business(es) controlling the parking lot.
(11)(12) Public notices and warnings. Notices posted by a public officer in the performance of a public duty, or by any person for the purpose of giving legal notice, and warning or informational signs required or authorized by governmental regulations.
(12)(13) Recycling and vending facilities. Recycling and vending facility signs shall not exceed two (2) square feet, plus one (1) square foot for every one hundred (100) square feet of facility or machine in excess of one hundred (100) total square feet of floor area. (13)(14) Other public agency signs. Street signs, traffic signs, emergency warnings, and the like erected by a public agency.
(15) Political signs. Any number of nonilluminated political signs, either freestanding or attached, is permitted, limited to a total sign area not exceeding six (6) square feet in residential zones and not exceeding eighteen (18) square feet in other zones. There is no area limit for political window signs, and their area is in addition to that allowed for other political signs. No political sign shall be erected an unreasonable period of time in advance of the election or convention, and all persons who erect political signs or who own or control the premises where political signs are erected, are jointly and severally liable to remove such signs within ten (10) days after the election or convention to which the sign pertains.
(14)(16) Special event signs. Any sign permitted by a special event permit issued under Article X of Chapter 14 of this Code.
(15)(17) Temporary signs. With the exception of yard signs, any number of temporary signs, either freestanding or attached, is permitted, limited to a total sign area not exceeding six (6) square feet in residential zones and eighteen (18) square feet in other zones. There is no limit on the number of yard signs, but no yard sign shall exceed six square feet in size. All persons who erect temporary signs, including yard signs, or who own or control the premises where temporary signs are erected, are jointly and severally responsible to remove such signs after ninety (90) days or as otherwise set forth in this Division.
ITEM NO. 20.
Created: 2023-08-21 16:16:41 [EST]
(Supp. No. 92)
(Ord. No. 1316, §§ 3.32.010—3.32.070, 6-7-76; Ord. No. 1446, 11-19-79; Ord. No. 1731, 7-6-87; Ord. No. 1737, § VI, 11-2-87; Ord. No. 1738, 11-2-87; Ord. No. 1908, § III, 7-20-92) Sec. 29.10.115. Prohibited signs.
Except as otherwise provided in this chapter, the signs described in this section are prohibited. (1) Banners, Flags, etc. pennants, balloons, and similar objects. Flags, banners, pennants, balloons, and similar objects designed to move with the wind, except flags up to 3 x 5 square fee in side are permitted. except the American flag, the flag of any nation or governmental entity, or house flags when flown in conjunction with the American flag, either on the same staff or a separate staff, and when the house flag is smaller than or equal in size to the American flag. (2) Lighted signs. Lighted signs that flash on and off, fluctuate or appear to move. (3) Moving signs. Signs that rotate or move in any fashion, except barber poles. (4) Excessively bright signs. Lighted signs whose brightness is detrimental to the reasonable enjoyment of surrounding property or are a traffic hazard.
(5) Obstructing signs generally. Signs which prevent free use of a door, window or fire escape, or obstruct the view from any living area in the building to which the sign is attached. (6) Signs obstructing standpipes, etc. Signs attached to a standpipe or fire escape. (7) Signs obstructing traffic devices. Signs located so as to obstruct the view of a traffic sign, signal, or device.
(8) Confusing signs. Signs which might be mistaken for or confuse the viewers of a traffic light or a signal. (9) Posters. Placards, posters, announcement and similar signs erected on any fence, pole, tree, pavement, wall, bus stop, bench, or any other object in a public thoroughfare, except those of an official nature as provided in section 29.10.110(12).
(10) Portable signs. Portable signs and signs erected on parked vehicles or trailers, when such vehicles or trailers are parked in such a location or manner that it is clear the intention is to advertise the services of a business.
(11) Freeway signs. Signs erected for the dominant purpose of being seen by travelers on a freeway. (12) Off-premises signs. Off-premises signs, except those authorized by sections 29.10.110(6), (15),
29.10.120(2), (4), and 29.10.130(1).
(13) Indecent signs. Signs containing matter which is obscene under State law. (14) Projected light signs. Signs which are flashed or projected onto walls or other structures by means of a projector or other device.
(15) Billboards. Any billboard sign.
(16) Temporary signs in Portions of the Public Right of Way. Temporary signs in the median of the public right of way or the portion of the right of way between the road and the sidewalk. (17)(16) Unauthorized signs. Any sign not specifically authorized in sections 29.10.110, 29.10.120 and
29.10.130.
(Ord. No. 1316, §§ 3.33.010—3.33.090, 6-7-76; Ord. No. 1363, 8-1-77; Ord. No. 1446, 11-19-79)
ITEM NO. 20.
Created: 2023-08-21 16:16:41 [EST]
(Supp. No. 92)
Sec. 29.10.120. Temporary signs Requiring Permits.
Every sign described in this section, regardless of the manner of its construction, is a temporary sign. The number and area of such signs are regulated only by this section and are in addition to the allowed number and area for other classes of signs.
(1) Grand opening signOn Premises Sign Erected by Business. Temporary signs used in conjunction with a grand openingerected on premises ofby a business are permitted as long as the grand opening does notfor up to exceed forty-five (45) calendar days. The total area of temporary signs may be equal to or less than the total sign area permitted for the business by section 29.10.135. The permit shall state the maximum sign area allowed and the date the sign is to be removed as set by the erector of or this chapter, whichever is more restrictive.
(2) Subdivision signsOn Premises Sign Erected byof Subdivisionder. Nonilluminated, on-site signs advertising a residential subdivision on property which has received subdivision or development approval from the Town, from that approval until issuance of a building permit for the last lot to be sold or completion of the development project,erected by a subdivider are permitted, limited to one (1) double-faced sign not exceeding an area of twenty-five (25) square feet per face, placed at a right angle to the street, or two (2) single-faced signs not exceeding an area of twenty-five (25) square feet each placed parallel to a street. The signs shall not be more than fifteen (15) feet high and shall be erected at least fifteen (15) feet from a street right-of-way line. Additional Up to four additional signs containing information about the model name or number, floor plan, area or price are permitted in residential subdivisions provided there is not more than one (1) such sign for each model (not one (1) sign for each example of a model). Additional sSigns concerning models shall have an area not exceeding three (3) square feet, nor a height of more than four (4) feet, and shall be located in the immediate vicinity of an example of the model to which they refer. One oOff-premises subdivision signs advertising subdivisionserected by subdividers which are not located on a major arterial street as defined by the Town general plan isare permitted, limited to one (1) sign per subdivision. The signs shall not exceed eighteen (18) square feet in area, shall not be more than fifteen (15) feet high and shall be erected at least fifteen (15) feet from a street right-of-way line and shall be in a commercial or industrial zone. Such signs may be erected for up to 90 days. Signs authorized by this section shall not be erected until the subdivision map is recorded and building permits are issued for the construction of the project. Signs authorized under this section shall be removed when occupancy permits have been granted for ninety (90) percent of the dwelling units in the development. Off-premises subdivision signs erected by subdividers are an exception to the rules prohibiting billboards and off-premises signs. (3) Sign Erected by Lessor of Futureon Commercial, Office, or Industrial Development for Sale or LeaseLease and rental signs. One (1) single-faced sign, advertising the rental or lease on property owned by lessorfor sale or lease of a commercial, office, or industrial development to be built in the future. The sign shall not have an area exceeding twenty (20) square feet, shall not be more than fifteen (15) feet high, and shall be erected parallel to a street, at least fifteen (15) feet from a street right-of-way line. The sign shall not be erected until a Development Review Committee approval is granted for the erection of the building or buildings and the sign shall be removed when seventy (70) percent of the floor area of the project is occupiedfor over 90 days. (4) Event signsSign Erected by Special Event Sponsor.
a. Subject to the conditions of this section, a permit may be issued for a temporary sign promotingto the sponsor of a civic, political, charitable, cultural, recreational, educational or religious event as follows:
(i) An event in town sponsored by a non-profit organization; or