RESOLUTION NO. ________
RESOLUTION OF COUNCIL OF THE CITY OF SANTA ROSA APPROVING THE BUDGET FOR THE CITY OF SANTA ROSA FOR FISCAL YEAR 2022-23, THE CAPITAL IMPROVEMENT PROGRAM BUDGET FOR FISCAL YEAR 2022-23 AND
ESTABLISHING RESERVES FOR THE 2021-22 FISCAL YEAR
WHEREAS, the City Manager has submitted to the Council an estimate of expenditures, revenues and transfers for all City Departments for the Fiscal Year 2022-23, together with such other budget information as required by the Charter of the City of Santa Rosa; and
WHEREAS, sufficient copies of such estimates were placed on the City of Santa Rosa’s website (https://srcity.org/800/Budget-Information) and have been placed on file in the Office of the City Manager for inspection by the public as required by the Charter of the City of Santa Rosa and other applicable laws; and
WHEREAS, the Council has reviewed the proposed budget for the Fiscal Year 2022-23 based upon the City Manager's estimate of expenditures, revenues and transfers; and
WHEREAS, the City of Santa Rosa submits its budget document to the Government Finance Officer’s Association “Distinguished Budget Presentation Award,”; and
WHEREAS, it is City practice, at the end of each fiscal year, to appropriate all available fund balances to a reserve in each fund in accordance with Generally Accepted Accounting Principles (GAAP); and
WHEREAS, approval of the budget for the Capital Improvements Program does not constitute final approval for any project, and each project will be subject to environmental and engineering review.
NOW, THEREFORE, BE IT RESOLVED that the Council of the City of Santa Rosa approves the budget of the City of Santa Rosa for the Fiscal Year 2022-23, as set forth in the 2022-23 Budget columns of those documents marked, “City of Santa Rosa Proposed Operations and Maintenance Budget – Fiscal Year 2022-23” and “City of Santa Rosa Proposed Capital Improvement Program Budget – Fiscal Year 2022-23,” together with the detailed back-up to those documents, with the exception of the following CIP projects, which shall be addressed separately:
• 770 – Stormwater Creek Restoration Projects
• 1903 – Los Alamos Trunk Replacement: Streamside Dr to Elaine Dr • 2041 – Cleveland Ave. and 7th St. Lateral Installation and Sewer Main Abandonment
• 2356 – Annual Slurry Seal 2021
• 2379 – Parking Garage Maintenance 2021- Garage #1 & #3
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BE IT FURTHER RESOLVED that the Council approves the FY 2022-23 Operating and Capital budgets with the following Modifications:
Modifications:
A. Changes directed or approved by Council during the review of the budget;
B. The Council has approved a policy to fund public safety services in kind for community promotion programs in the budget. The actual cost may exceed the estimated budgeted appropriations for these services;
C. Adjustment of salary and benefit costs in accordance with applicable ordinances and resolutions of the Council and updated cost calculations regarding such salaries and benefits;
D. Adjustment of revenues and expenditures in the Risk Fund to cover benefit costs associated with new Fiscal Year 2022-23 positions approved by Council and benefit costs associated with Fiscal Year 2022-23 Memorandum of Understanding (M.O.U.) agreements;
E. Adjustment of interfund charges, indirect costs and other costs which are allocated to various accounts in accordance with City accounting practice;
F. Carryover of Fiscal Year 2020/21 appropriations in the Internal Service Equipment and Replacement Fund related to equipment purchases that were delayed due to issues with the manufacturer, a change in need or finalization of grants supporting the purchases;
G. Incorporation of approved budget adjustments in Fiscal Year 2021-22 which affect the Fiscal Year 2022-23 budget, and which are not reflected in the budget document;
H. Any necessary adjustments to the allocation of costs to the agencies in the Santa Rosa Subregional Wastewater System, including the issuance of refunds or credits for payments and/or the collection of additional funds;
I. Inclusion of any additional Fiscal Year 2021-22 projects which are to be carried forward into Fiscal Year 2022-23 without appropriation of additional funds and exclusion of any other Fiscal Year 2021-23 projects which are not to be carried forward into Fiscal Year 2022-23;
J. The adjustment of revenues and expenditures for grant-funded activities, in which the expenditures and the revenues must be “balanced”;
K. The adjustment of offsetting revenues and expenditures; the City Manager may authorize increases in appropriations for a specific purpose where the appriopriation is offset by unbudgeted revenue, which is designated for said specific purpose.
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L. Other administrative or accounting adjustments and corrections which are necessary and which are in accordance with the Council’s direction and approval of the budget including the creation of capital project accounts for the purpose of administrative tracking and including, but not limited to substitutions/exchanges of non-General Fund funding sources;
M. The Council authorizes 1,278.50 FTE as of July 1, 2022 as the total authorized positions for the City for Fiscal Year 2022-23, and authorizes any necessary adjustments and corrections which are necessary and which are in accordance with the Council’s direction and approval of the budget or previous Council approval.
N. The Council authorizes the issuance of Project Work Orders under Master Professional Services Agreements in Exhibit A attached hereto, with a cumulative not to exceed sum of $17 million for Fiscal Year 2022-23.
BE IT FURTHER RESOLVED that the Council confirms reductions, increases and adjustments in Fiscal Year 2022-23 appropriations, which have been accomplished by administrative action.
BE IT FURTHER RESOLVED as follows:
1. All available fund balances as of June 30, 2022, as determined upon completion of the annual audit, are appropriated in a reserve in each fund in accordance with GAAP.
2. The City Manager and Chief Financial Officer are authorized to make changes to the budget document that enhance the presentation of the document in such a way to meet the criteria set forth by the Government Finance Officer’s Asociation “Distinguished Budget Presentation Award” but shall not make any material changes to budget appropriations approved by the City Council.
3. Deficits in available fund balances are adjusted by an appropriation from the existing reserves.
BE IT FURTHER RESOLVED that the City Manager is authorized to administer the budget in accordance with established administrative policies, and the City Manager is authorized to approve the transfer of budgeted amounts, as necessary and without restriction within a fund, not to exceed $50,000 between funds, including the use of contingency funds, and the establishment, substitution, or deletion of projects and capital items.
BE IT FURTHER RESOLVED that the City Manager is authorized to delegate approval authority for such budget changes, in accordance with administrative policy; and the City Manager is further authorized to decrease the total budget for a fund, if required during the year.
IN COUNCIL DULY PASSED this 21st day of June, 2022.
AYES:
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Reso. No.________
NOES:
ABSENT:
ABSTAIN:
ATTEST: _________________________ APPROVED:______________________________ City Clerk
Mayor
APPROVED AS TO FORM:
________________________
________________________
City Attorney
• Exhibit A – Master Professional Services Agreements List
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Reso. No.
RESOLUTION NO ________
RESOLUTION OF THE COUNCIL OF THE CITY OF SANTA ROSA AUTHORIZING THAT PUBLIC FACILITIES IMPROVEMENT FEES FUNDED (“PFIF”) PROJECTS
CONTAINED WITHIN THE CITY BUDGET AND THE CAPITAL IMPROVEMENT
PROGRAM DOCUMENT CONTINUE TO REPLACE THE PFIF MAP AND LIST ON FILE
WITH THE CITY ENGINEER AND MAKING CERTAIN FINDINGS WITH REGARD TO
CEQA REQUIREMENTS FOR THE ADOPTION OF THE CITY BUDGET
WHEREAS, the City of Santa Rosa budget includes the Capital Improvement Program document, which includes projects funded by the Public Facilities Improvement Fee; and
WHEREAS, the Council finds that continued development in the City has increased use of certain public facilities, with the result that some are now overburdened and extended beyond their capacity or will become so in the near future if development continues; and
WHEREAS, former Article IV, “Public Facilities Improvement Fees,” Santa Rosa City Code Section 18-08.060 provided that, “the City Engineer has on file a map and a list containing a description of all such non-existing or presently deficient capital improvements, and their corresponding current cost estimates”; and
WHEREAS, former Section 18-08.060 also provided that, “the Council reserves the right to review, from time to time as the Council deems appropriate, all such maps, lists and estimates, and to change and revise the same, or any one of them, as conditions change”; and
WHEREAS, the Council has previously authorized that projects included in the Capital Improvements Program (“CIP”) utilizing PFIF shall constitute the map description and cost estimates described in the then current Santa Rosa code Section 18-08.060; and
WHEREAS, the Planning Commission of the City of Santa Rosa has reviewed the CIP portion of the proposed budget and has found the first and second year, new and annual projects set forth therein to be consistent with the City of Santa Rosa General Plan; and
WHEREAS, each City department with a CIP project is directly responsible for obtaining the proper environmental review of each such project as required by the California Environmental Quality Act.
NOW, THEREFORE, BE IT RESOLVED that the Council of the City of Santa Rosa determines that projects included in the Capital Improvement Program which have PFIF Funding shall continue to constitute the map, description and cost estimates described in former Santa Rosa City Code Section 18-08.060.
BE IT FURTHER RESOLVED that each City department which has a CIP project within the approved budget shall submit each such project to an Environmental Specialist for a review to be conducted in accordance with the applicable requirements of the California Environmental Quality Act (CEQA), and the City Code provisions implementing, and following completion of 181
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the environmental review, the decision making body shall make the applicable environmental findings and determinations prior to approving the project. Projects which involve a significant design shall be submitted to an Environmental Specialist for review at an appropriate time during the design phase; projects which do not involve a substantial design phase shall be submitted to an Environmental specialist for review at the time the preliminary decision is made to go forward with the project or as soon thereafter as practical. If bids or proposals are required to be obtained for a project, the environmental documentation and review shall be completed prior to the obtaining of any bids or proposals; if no bids or proposals are required to be obtained for a project, the environmental documentation and review shall be completed prior to commencing the physical construction or installation of the project.
BE IT FURTHER RESOLVED that the action of adopting the FY 2022-23 Budget, including the conditions attached thereto, is exempt from CEQA in that it can be seen with certainty that there is no possibility that the adoption of the budget, as conditioned, may have significant effect on the environment.
IN COUNCIL DULY PASSED this ____ day of June 22, 2021.
AYES: (0)
NOES: (0)
ABSENT: (0)
ABSTAIN: (0)
ATTEST: _________________________ APPROVED: ______________________________ City Clerk Mayor
APPROVED AS TO FORM:
________________________
City Attorney
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Reso. No. __________
RESOLUTION NO. ____________
RESOLUTION OF THE COUNCIL OF THE CITY OF SANTA ROSA AMENDING THE
CITY SALARY PLAN AND SCHEDULE AND AUTHORIZING THE CITY MANAGER TO IMPLEMENT THESE CHANGES INCLUDED IN THE FISCAL YEAR 2022-23 BUDGET
WHEREAS, the Personnel Officer, on behalf of the City Manager, ensures the orderly and consistent administration of the City Council’s adopted salary plan and schedule; and
WHEREAS, the Personnel Officer recommends that various classifications be abolished, created or modified, and that some existing salary ranges be adjusted.
NOW, THEREFORE, BE IT RESOLVED that the Council of the City of Santa Rosa amends the City salary plan and schedule and authorizes the changes to permanent budgeted positions as follows:
1) Reclassify 1.0 Payroll Supervisor, Unit 11 Confidential Mid-Management to Payroll Manager, Unit 11 Confidential Mid-Management in the Finance Department 2) Convert 1.0 FTE Administrative Technician Confidential Limited Term, Unit 12 Confidential to Administrative Technician Confidential, Unit 12 Confidential in the City Manager’s Office
3) Delete 1.0 FTE Research Program Coordinator, Unit 6 Professional in the Fire Department
4) Delete 1.0 FTE Senior Administrative Assistant, Unit 4 Support Services in the Fire Department
5) Delete 1.0 FTE Administrative Services Officer, Unit 18 Mid-Management in the Fire Department
6) Add 2.0 FTE Administrative Analyst, Unit 18 Mid-Management in the Fire Department 7) Add 1.0 FTE Deputy Fire Chief, Unit 9 Fire Safety Management in the Fire Department 8) Add 2.0 FTE Firefighter, Unit 2 Fire in the Fire Department 9) Extend 1.0 FTE Building Plans Examiner Limited Term, Unit 6 Professional in the in the Fire Department until June 30, 2024
10) Extend 1.0 FTE Fire Inspector Limited Term, Unit 2 Fire in the in the Fire Department until June 30, 2024
11) Add 1.0 FTE Community Outreach Specialist, Unit 7 Technical in the Recreation and Parks Department
12) Add 1.0 FTE Recreation Specialist Limited Term, Unit 7 Technical in the Recreation and Parks Department until June 30, 2024
13) Delete 1.0 FTE Associate Civil Engineer, Unit 6 Professional in the Transportation and Public Works Department
14) Delete 2.0 FTE 1.0 FTE Quality Control Associate in the Transportation and Public Works Department
15) Delete 1.0 FTE Skilled Maintenance Worker, Unit 3, Maintenance in the Transportation and Public Works Department
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16) Add 1.0 FTE Supervising Engineer, Unit 18 Mid-Management in the Transportation and Public Works Department
17) Add 1.0 FTE Assistant Land Surveyor, Unit 6 Professional in the Transportation and Public Works Department
18) Add 1.0 FTE Administrative Technician, Unit 7 Technical in the Transportation and Public Works Department
19) Add 1.0 FTE Senior Maintenance Worker, Unit 3 Maintenance in the Transportation and Public Works Department
20) Add 2.0 FTE Housing and Community Services Technician, Unit 7 Technical in the Housing and Community Services Department
21) Add 1.0 Program Specialist, Unit 6 Professional in the Housing and Community Services Department
22) Delete 1.0 Deputy Director Housing and Community Services, Unit 18 Mid- Management in the Housing and Community Services Department 23) Add 3.0 FTE Police Officer, Unit 5 Police in the Police Department 24) Delete 1.0 FTE Department Application Specialist, Unit 7 Technical in the Water Department
25) Delete 1.0 FTE Administrative Analyst, Unit 18 Mid-Management in the Water Department
26) Delete 1.0 FTE Development Review Coordinator, Unit 18 Mid-Management in the Water Department
27) Add 1.0 FTE Supervising Laboratory Analyst, Unit 7 Technical in the Water Department
28) Add 1.0 FTE Department Programmer/Analyst, Unit 6 Professional in the Water Department
29) Add 1.0 FTE Budget and Financial Analysis Manager in the Water Department 30) Add 0.5 FTE Civil Engineering Technician, Unit 7 Technical in the Water Department 31) Add 1.0 FTE Supervising Engineer, Unit 18 Mid-Management in the Water Department 32) Add 2.0 FTE Utilities Systems Operator, Unit 16 Utilities Systems Operators in the Water Department
/ / /
/ / /
/ / /
BE IT FURTHER RESOLVED that the Council authorizes the City Manager to implement these changes consistent with the orderly and continual administration of the City’s salary plan and schedule.
IN COUNCIL DULY PASSED this 21st day of June, 2022
AYES:
184
Reso. No. __________
NOES:
ABSENT:
ABSTAIN:
ATTEST: _________________________ APPROVED: ______________________________ City Clerk Mayor
APPROVED AS TO FORM: ________________________
City Attorney
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Reso. No.
RESOLUTION NO.
RESOLUTION OF THE COUNCIL OF THE CITY OF SANTA ROSA SETTING THE
STORM WATER UTILITY BUDGET AND DETERMINING THE AMOUNT OF ELIGIBLE FUNDING THAT HAS BEEN RECEIVED FROM THE FLOOD CONTROL ZONE 1A BENEFIT ASSESSMENT IN FISCAL YEAR 2021-22 AND BASED THEREON SETTING
THE STORM WATER ASSESSMENT PER EQUIVALENT RESIDENTIAL UNIT FOR THE FISCAL YEAR 2022-23
WHEREAS, on October 8, 1996, the Council adopted Resolution No. 22880 entitled, “A Resolution Approving Report and Levying Annual Storm Water Charges, City of Santa Rosa, Storm Water Enterprise”; and
WHEREAS, Resolution No. 22880, among other things, approved the report of the Director of Public Works, as amended, including the formula and range of proposed charges; and
WHEREAS, an escalator based on the Consumer Price Index for all Urban Consumers for the San Francisco-Oakland-San Jose area was included in the assessment; and
WHEREAS, the 3.7% escalator for the year ended August 31, 2021, increased the assessment for the Storm Water Utility for fiscal year 2022-23 to $37.83 per Equivalent Residential Unit (ERU); and
WHEREAS, the annual amounts for each type of expense set forth in the report, as amended and approved, are estimates only and subject to change for any fiscal year; and
WHEREAS, Resolution No. 22880 levied storm water assessments for fiscal year 1997-1998 and subsequent fiscal years as set forth in the report and provided that such assessments would be reduced (pro rata) in the next fiscal year by the amount of funds received from the Flood Control Zone 1A Benefit Assessment of the Sonoma County Water Agency in the current fiscal year if such funds so received are committed for purposes for which the revenues from the storm water assessments would otherwise be expended; and
WHEREAS, the Council has determined that no such qualifying funds were received from the Zone 1A Benefit Assessment and so committed in the current fiscal year (2021-22), resulting in a storm water assessment of $37.83 per ERU for fiscal year 2022-23.
NOW, THEREFORE, BE IT RESOLVED by the Council of the City of Santa Rosa that:
1. Based on the foregoing and in accordance with the provisions of Section 4 of Resolution No. 22880, the assessment levied for the Storm Water Utility for fiscal year 2022-23 only shall be $37.83 per ERU.
2. It is the Council's intent by its adoption of this resolution to establish the amount of qualifying funds received from the Flood Control Zone 1A Benefit Assessment during fiscal year 2021-22 only and using that amount as the credit described and required under Section 4 of 187
Reso. No.
Resolution No. 22880 to establish the amount of the storm water assessment per ERU which the City will levy in fiscal year 2022-23 only for its Storm Water Utility. The qualifying amount so received from the Flood Control Zone 1A Benefit Assessment during fiscal year 2021-22 if any, as determined is a credit against the storm water assessment levied for fiscal year 2022-23 only and does not change the annual per ERU assessment established by Resolution No. 22880.
IN COUNCIL DULY PASSED this ___ day of June, 2022.
AYES: ()
NOES: ()
ABSENT: ()
ABSTAIN: ()
ATTEST: _________________________ APPROVED: ______________________________ City Clerk Mayor
APPROVED AS TO FORM:
________________________
City Attorney
188
RESOLUTION NO. _______
RESOLUTION OF THE COUNCIL OF THE CITY OF SANTA ROSA APPROVING CERTAIN PROJECTS WITHIN THE FISCAL YEAR 2022-23 CAPITAL IMPROVEMENT
PROGRAM BUDGET YEAR
WHEREAS, the City Manager has submitted to Council an estimate of expenditures, revenues and transfers for all City Departments for Fiscal Year 2022-23, together with such other budget information as required by the Charter of the City of Santa Rosa; and
WHEREAS, the Council has reviewed the proposed budget for Fiscal Year 2022-23 based upon the City Manager’s estimate of expenditures, revenues and transfers; and
WHEREAS, the Council approved the proposed budget by prior resolution with one excluded item for separate consideration; and
WHEREAS approval of the budget for the Capital Improvements Program does not constitute final approval for any project, and each project will be subject to environmental and engineering review.
NOW, THEREFORE, BE IT RESOLVED that the Council approves the Fiscal Year 2022-23 budget for the following Capital Improvement Program project that was excluded from the primary budget adoption resolution as follows:
• 2113 – Roseland Pavement Maintenance
IN COUNCIL DULY PASSED this 21 day of June, 2022.
AYES:
NOES:
ABSENT:
ABSTAIN:
ATTEST:_________________________ APPROVED:______________________________ City Clerk Mayor
APPROVED AS TO FORM:
________________________
City Attorney
189
RESOLUTION NO. _______
RESOLUTION OF THE COUNCIL OF THE CITY OF SANTA ROSA APPROVING CERTAIN PROJECTS WITHIN THE FISCAL YEAR 2022-23 CAPITAL IMPROVEMENT
PROGRAM BUDGET YEAR
WHEREAS, the City Manager has submitted to Council an estimate of expenditures, revenues and transfers for all City Departments for Fiscal Year 2022-23, together with such other budget information as required by the Charter of the City of Santa Rosa; and
WHEREAS, the Council has reviewed the proposed budget for Fiscal Year 2022-23 based upon the City Manager’s estimate of expenditures, revenues and transfers; and
WHEREAS, the Council approved the proposed budget by prior resolution with one excluded item for separate consideration; and
WHEREAS approval of the budget for the Capital Improvements Program does not constitute final approval for any project, and each project will be subject to environmental and engineering review.
NOW, THEREFORE, BE IT RESOLVED that the Council approves the Fiscal Year 2022-23 budget for the following Capital Improvement Program project that was excluded from the primary budget adoption resolution as follows:
• 2264 B St High Traffic Slurry
IN COUNCIL DULY PASSED this 21 day of June, 2022.
AYES:
NOES:
ABSENT:
ABSTAIN:
ATTEST:_________________________ APPROVED:______________________________ City Clerk Mayor
APPROVED AS TO FORM:
________________________
City Attorney
190
RESOLUTION NO. _______
RESOLUTION OF THE COUNCIL OF THE CITY OF SANTA ROSA APPROVING CERTAIN PROJECTS WITHIN THE FISCAL YEAR 2022-23 CAPITAL IMPROVEMENT
PROGRAM BUDGET YEAR
WHEREAS, the City Manager has submitted to Council an estimate of expenditures, revenues and transfers for all City Departments for Fiscal Year 2022-23, together with such other budget information as required by the Charter of the City of Santa Rosa; and
WHEREAS, the Council has reviewed the proposed budget for Fiscal Year 2022-23 based upon the City Manager’s estimate of expenditures, revenues and transfers; and
WHEREAS, the Council approved the proposed budget by prior resolution with one excluded item for separate consideration; and
WHEREAS approval of the budget for the Capital Improvements Program does not constitute final approval for any project, and each project will be subject to environmental and engineering review.
NOW, THEREFORE, BE IT RESOLVED that the Council approves the Fiscal Year 2022-23 budget for the following Capital Improvement Program project that was excluded from the primary budget adoption resolution as follows:
• 1822 – Garage 1 Repairs
• 2264 – B St High Traffic Slurry
IN COUNCIL DULY PASSED this 21 day of June, 2022.
AYES:
NOES:
ABSENT:
ABSTAIN:
ATTEST:_________________________ APPROVED:______________________________ City Clerk Mayor
APPROVED AS TO FORM:
________________________
City Attorney
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192
Glossary
Adjusted Budget: The adopted budget including
changes made during the fiscal year.
Adopted Budget: The annual City budget as
approved by the City Council on or before June
30. Advanced Life Support (ALS): The name given
to a Fire Engine company when its staff includes
a Paramedic and paramedic medical supplies.
American Recovery & Reinvestment Act
(ARRA): An act established by the federal
government in February 2009 whose intent is to
create and save jobs, spur economic activity and
focus on long term growth through the funding of
various projects and initiatives.
Americans with Di sabilities Act (ADA): The
Federal act prohibiting discrimination against
people with disabilities in employment,
transportation, public accommodation,
communications, and governmental activities.
Annual Operating Contingency: An account,
used at the discretion of the City Manager, to fund
emergency or extraordinary items.
Appropriation: An authorization by the City
Council to make expenditures and to incur
obligations for a specific purpose within a specific
time frame.
Assessed Valuation: A dollar value placed on
real estate by counties as a basis for levying
property taxes.
Audit: Scrutiny of the City’s accounts by an
independent auditing firm to determine whether
the City’s financial statements are fairly
presented in accordance with generally accepted
accounting principles.
Balanced Budget: The budget for a fund is
balanced when total budgeted resources,
including revenues, transfers in from other funds,
and unallocated fund balance from the previous
years, meet or exceed total budgeted uses of
resources, including expenditures and transfers
out to other funds.
Base Budget: Under traditional budgeting, the
base budget is that amount carried over from one
year to the next. Each year, approved amounts
may be added or reduced from the base budget.
Basic Life Support (BLS): The name given to a
Fire Engine company when its staff inc ludes an
Emergency Medical Technician (EMT), who is
more limited than a Paramedic in the medical
services they can provide based on their training.
Beginning Balance: Unencumbered resources
available in a fund from the prior fiscal year after
payment of prior fiscal year expenditures.
Bond: Capital raised by issuing a written promise
to pay a specified sum of money, called the face
value or principle amount, with interest at
predetermined intervals.
Budget: A fiscal plan of financial operation listing
an estimate of proposed allocations or
expenditures and the proposed means of
financing them. The budget must be approved by
the City Council prior to the beginning of the fiscal
year.
Budgetary Basis: This refers to the basis of
accounting used to estimat e financing sources
and uses in the budget. This generally takes one
of three forms: Generally Accepted Accounting
Principles (GAAP), cash, or modified accrual.
Business Tax: A tax levied on persons or
companies doing business in Santa Rosa, based
on gross receipts, which must be renewed each
year.
California Public Employees’ Retirement
System (CalPERS): The retirement system,
administered by the State of California, to whi ch
all permanent City employees belong.
Capital Asset: Land, infrastructure, and
equipment that are used in operations that have
initial useful lives of at least five years. The City
has set the capitalization threshold for reporting
infrastructure capital assets at $25,000 and for all
other capital assets at $5,000.
193
Glossary
Capital Improvement Program (CIP): The five-
year financial plan for improving asset and
integrating debt service and capital assets
maintenance, adopted in a separate budget
document and updated every year.
Certificates of Participation (COPs): A lending
agreement secured by a lease on the acquired
asset or other assets of the City.
Certified Unified Program Agency (CUPA): A
program that provides information regarding
hazardous materials to emergency responders
and the general public.
Citizens Organized to Prepare for
Emergencies (COPE): A citizen/City partnership
group whose mission is to help residents,
families, and neighborhoods become and remain
better prepared to respo nd to and recover from
emergency situations.
Community Advisory Board (CAB): A Board
appointed by the City Council to represent views
and ideas from a broader community on issues of
interest to the Council, such as public safety,
capital improvement prior ities, development
issues, etc.
Community Helping Our Indispensable
Children Excel grant (CHOICE grant):
Measure O funded grants given to organizations
offering specific gang prevention and intervention
related services in targeted areas of Santa Rosa.
Consumer Price Index (CPI): A measure
estimating the average price of consumer goods
and services purchased by households. A
consumer price index measures a price change
for a constant market basket of goods and
services from one period to the next within the
same area (city, region, or nation).
Customer Information System (CIS):
Automated customer management software
which provides customer support, account
management, billing and collections for water and
wastewater services, used by the City’s Utility
Billing staff. The CIS system was implemented in
FY 2009-10.
Debt Service: Payment of the principle and
interest on an obligation resulting from the
issuance of bonds, notes, or certificates of
participation (COPs).
Debt Service Fund: A fund established to
finance and account for the payment of interest
and principal on all general obligation debt, other
than that payable exclusively from special
assessments and revenue debt issued for and
serviced by a governmental enterprise.
Deficit: An excess of expenditures over revenues
(resources).
Department: An organizational unit comprised of
divisions or functions. It is the basic unit of
service responsi bility encompassing a broad
mandate of related activities.
Emergency Medical Service (EMS): Paramedic
and medical service provided by the Santa Rosa
Fire Department.
Encumbrances: A legal obligation to pay funds
for expenses yet to occur, such as when a
purchase order has been issued but the related
goods or services have not yet been received.
They cease to be encumbrances when the
obligations are paid or terminated.
Enterprise Fund: A type of fund established for
the total costs of those governmental facilities
and services which are operated in a manner
similar to private enterprise. These programs are
entirely or predominantly self-supporting through
user charges . The City has a number of
enterprises s uch as the Utilities and
Transportation and Pub lic Works departments.
May also be referred to as Proprietary Funds.
Environmental Impact Report (EIR): An
assessment of the likely influence a project might
have on the environment.
Expenditure: The actual spending of
governmental funds.
Fair Political Practices Commission (FPPC): A
bi-partisan independent commission whose
mission is to promote the integrity of
representative state and local government in
California through fair, impartial inter pretation
and enforcement of political campaign, lobbying,
and conflict of interest laws.
Fiscal Year: A twelve -month period of time to
which a budget applies. In Santa Rosa, it is July
1 through June 30.
194
Glossary
Full Time Equivalent (FTE): The percentage of
full time an employee is assigned to work. Full -
time equals 100% or 40 hours per week. 1.0
equals one employee working 40 hours per week.
Fund: An independent fiscal and accounting
entity with a self-balancing set of accounts, used
to record all financia l transactions related to the
specific purpose for which the fund was created.
Fund Balance: The difference between fund
assets and fund liabilities.
Gann Limit: State of California legislation that
limits a City’s appropriations growth rate to two
factors: Changes in population, and either the
change in California per capita income or the
change in the local assessment roll due to non -
residential new construction.
General Fund: The primary fund of the City used
to account for all revenues and expenditures of
the City that are not legally restricted as to use.
This fund is used to accumulate the cost of the
City’s general operations.
General Obligation Bond: Bonds backed by the
full faith and credit of the City, used for various
purposes and repaid by the regular revenue
raising powers (generally property taxes) of the
City.
Generally Accepted Accounting Principles
(GAAP): Uniform minimum standards for
financial accounting and recording,
encompassing the conventions, rules, and
procedures that define accepted accounting
principles.
Geographic Information System (GIS): A
system of maps that can be accessed online
through the srcity.org webpage.
Governmental Accounting Standards Board
(GASB): The authoritative accounting and
financial reporting standard -setting body for
government entities.
Government Finance Officers Association
(GFOA): A professional association of state,
provincial, and local finance officers in the United
States and Canada whose purpose is to enhance
and promote the professional management of
governments for the public benefit by identifying
and developing financial policies and practices
and promoting them through education, training,
leadership.
Governmental Fund Types: Funds used to
account for acquisitions and other uses of
balances of expendable financial resource s and
related current liabilities, except for transactions
and accounted for in proprietary and fiduciary
funds. Under current GAAP, there are four
governmental types: general, special revenue,
debt service, and capital projects.
Grant: Contributions or g ifts of cash or other
assets from another governmental entity or
foundation to be used or expended for a specific
purpose, activity, or facility.
Infrastructure: The physical assets of the City
(e.g., street, water, sewer, public buildings and
parks).
Interfund Transfers: Moneys transferred from
one fund to another, such as from a fund
receiving revenue to the fund through which the
resources are to be expended.
Intergovernmental Revenue: Funds received
from federal, state and other local government
sources in the form of grants, shared revenues
and payments in lieu of taxes.
Internal Service Fund: A fund used to account
for the financing of goods or services provided by
one department to another department of a
government.
Internal Transfers/Reimbursements:
Appropriations and revenues necessary to move
from one budget unit to another (within a
department) to properly account for revenues and
expenditures. Similar to operating transfers within
a department.
International City/County Ma nagement
Association (ICMA): A professional and
educational organization for chief appointed
managers, administrators, and assistants in
cities, towns, countries, and regional entities
throughout the world.
Laguna Treatment Plant (LTP): The wastewater
treatment plant operated by the City of Santa
Rosa that treats wastewater from homes,
businesses, and industry located within the Santa
Rosa Subregional Water Reuse System, which
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Glossary
serves the cities of Santa Rosa, Rohnert Park,
Sebastopol, and Cotati.
League o f California Cities (LOCC): An
association of California city officials who work
together to exchange information and combine
resources to influence policy decisions that affect
cities in California.
Local Improvement District Bonds (LID):
Bonds paid for by special assessments on
benefiting property owners for specific capital
improvements.
Long Term Debt: Debt with a maturity of more
than one year after the date of issuance.
Mandated Programs: Mandated programs are
those programs and services that the City is
required to provide by specific state and/or
federal law.
Measure “O”: A quarter cent sales special tax
measure passed by Santa Rosa voters in 2004,
of which proceeds are used to fund public safety
and gang intervention and prevention programs.
The measure is effective April 2005 and expires
after 20 years.
Measure “O” Temporary Emergency Funding:
A quarter cent general sales tax measure passed
by Santa Rosa voters in 2018, of which proceeds
are used to provide temporary emergency
funding to protect vital City services. Originally,
the measure was effective April 2019 and set to
expire after six years. In November 2020, voters
approved the termination of this Measure for
Measure Q.
Measure “P”: A quarter cent general sales tax
measure passed by Santa Rosa voters in 20 10.
The tax is effective April 2011 and was set to
expire on March 31, 2019. In 2016, voters
approved Measure N , extending the tax for an
additional eight years through March 31, 2027. In
November 2020, voters approved the termination
of this Measure for Measure Q.
Measure “ Q”: A half cent general sales tax
measure passed by Santa Rosa voters in
November 2020. Measure Q simply combines
and extends existing voter approved sales taxes
(Measure O-Temporary Emergency funding and
Measure P) without changing the sales tax rate .
The measure is effective July 2021 and expires
after ten years.
Memoranda of Understanding (MOU): A
document describing an agreement between
parties, most often used in the City of Santa Rosa
to describe the agreement resulting from labor
negotiations between the City and its various
bargaining units.
Metropolitan Transportation Commission
(MTC): The transportation planning,
coordinating, and financing agency for the nine -
county San Francisco Bay Area, including
Sonoma County.
Modified Accrual Basis: The accrual basis of
accounting adapted to the government fund-type
measurement focus. Under it, revenues and other
financial resource increments (e/g., bond
proceeds) are recognized when they become
susceptible to accrual, which is when they
become both “measureable” and “available” to
finance expenditures of the current period. All
governmental funds, expendable trust funds and
agency funds, are accounted for using the
modified accrual basis of accounting.
National Incident Management System
(NIMS): A program developed by the Federal
Department of Homeland Security so responders
from different jurisdict ions and disciplines can
work together better to respond to natural
disasters and emergencies.
National Pollutant Discharge Elimination
System (NPDES): As authorized by the Clean
Water Act, the NPDES permit program controls
water pollution by regulating point sources that
discharge pollutants into U.S. waters.
Neighborhood Revitalization Program (NRP):
A coordinated inter -departmental City task force
that works in certain neighborhoods to ensure
decent, safe, and sanitary housing.
Object Code: The line item where a revenue or
expenditure is recorded.
Operating Budget: Annual appropriation of
funds for ongoing program costs, including
salaries and benefits, services, and supplies. This
is the primary means by which most of the
financing, acquis ition, spending, and service
delivery activities of the City are controlled.
Ordinance: A formal legislative enactment by the
City Council, which has the full force and effect of
law within City boundaries.
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Glossary
Overhead: Charges to various funds to cover the
cost of administrative services, rent, custodial
services, etc.
Pavement Condition Index (PCI): A numerical
index between 0 and 100 that is used to indicate
the condition of a roadway.
Public Safety Power Shutoff (PSPS):
PG&E turns off power to the electrical system in
areas of severe weather to prevent a potential
wildfire.
Proprietary Funds: Revenues from City of Santa
Rosa activities that operate as public enterprises,
in which revenues are derived from fees charged
to users, and programs are largely cost covering.
Also referred to as Enterprise Funds.
Real Property Transfer Tax (RPTT): Tax
revenues generated by the transfer of ownership
of real property. Taxes are charged on the sale
price of the property and are paid by the seller,
buyer, or both.
Redwood Empire Dispatch Communications
Authority (REDCOM): The agency who provides
regional fire and emergency medical dispatching
services for Sonoma County.
Regional Climate Protection Authority
(RCPA): A coordinated Sonoma County -wide
plan to reduce greenhouse gas emissions and
promote energy efficiency through a variety of
initiatives and programs.
Reserve: A portion of fund balance that is
designated for contingencies or emergencies,
which generally has a policy dictating a minimum
level.
Resolution: A special order of the City Council
which has a lower legal standing than an
ordinance.
Request for Proposal (RFP): An invitation for
suppliers, often through a bidding process, to
submit a proposal for a specific commodity or
service.
Revenue: Income received during the fiscal year
from taxes, fees, permits, franchises, interest,
and intergovernmental sources.
Salaries and Benefits: A budget category which
generally accounts for full -time and temporary
employees, overtime, and all employee benefits
such as medical, dental, and retirement.
Services and Supplies: A budget category
which a ccounts for expenditures that are
ordinarily consumed within a fiscal year.
Sonoma County Energy Independence
Program (SCEIP): A program that provides low
interest loans to citizens and businesses wishing
to make energy improvements to homes or
properties.
Sonoma County Transportation Authority
(SCTA): A group that acts as the county -wide
planning and programming agency for
transportation related issues, including securing
funds, project oversight, and long-term planning.
Standardized Emergency Management
System (SEMS): The State system for
managing e mergencies involving multiple
jurisdictions and agencies.
Sonoma Marin Area Rail Transit Project
(SMART): A project to install a passenger rail in
San Francisco’s North Bay, which aims to provide
rail service along 70 miles of the Northwestern
Pacific Railroad alignment, offering an alternative
to driving.
Special Revenue Fund: A revenue fund used to
account for the proceeds of specific revenue
sources (other than special assessments, or for
major capital projects) that are legally restricted
to expenditures for specified purposes.
Structural Deficit: The permanent financial gap
that results when ongoing revenues do not match
or keep pace with ongoing expenditures.
Transfers In and Transfers Out: Movement of
revenue out of one fund and into another. The
recipient fund uses the money to cover the cost
of services provided or to cover the cost of a
contract between two funds.
Transient Occupancy Tax (TOT): A tax
imposed on travelers who stay in temporary
lodging facilities within the City.
Utility Users Tax (UUT): A tax charged by the
City of Santa Rosa on the usage of electricity,
gas, cable television, local non -cellular
communications, and intrastate non -cellular
communications.
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