2020-2021 budget report city of larkspur

Budget Book 20-21

June 2020 | Annual Budget Report 2020-2021 BUDGET REPORT

CITY OF LARKSPUR

SUBMITTED TO THE

CITY COUNCIL

PREPARED BY

DAN SCHWARZ, CITY MANGER 1

Budget Book 20-21 2

Proposed Operating Budget Fiscal Year 2020-2021

City Council Catherine Way, Mayor

Kevin Haroff, Vice Mayor

Scot Candell

Dan Hillmer

Gabe Paulson

Prepared By Dan Schwarz, City Manager

Cathy Orme, Administrative Services Director

Senior Engineer

Engineering

Senior Planner

Planning

Assistant Planner Planning

Maintenance

Superintendent Maintenance

Administration Public Works

Planning & Building Community Services

Updated: June 4, 2020

City

Manager

Positions in gray are vacant and unfunded in FY20‐21 Budget

Administrative Services Director

Finance

Assistant to the City Manager City

Manager’s Office

Human Resources and Information Technology

Services by contract.

Public Works Director/City

Engineer

Planning & Building Director

Building Official and Inspection Services by

contract.

Community

Services Director

Public Works

Technician Engineering

Maintenance

Worker II Maintenance

Junior Engineer

Engineering

Administrative

Assistant II City Manager’s Office

Accounting Specialist Finance

Payroll

Specialist Finance

Librarian II

Library

Circulation Supervisor

Library

Librarian Library

Librarian

Library3

Library

Assistant Library

Maintenance

Worker I Maintenance

COUNCIL

LARKSPUR RESIDENTS

ORGANIZATIONAL CHART City

Attorney

City

Clerk/Records Administrator

Administrative

Analyst II Engineering

Administrative

Analyst I Engineering

Permit

Technician Building

Permit

Technician Building

Maintenance

Worker II Maintenance

Maintenance


Maintenance


Maintenance


Recreation Supervisor Recreation

Public Works

Inspector Engineering

Budget Book 20-21 4

Table of Contents Budget Message ................................................................................................................................................5 City Officials .................................................................................................................................................. 11 General Fund Overview .............................................................................................................................. 12 Key Revenue & Expenditure Assumptions .............................................................................................. 17 2020-21 General Fund Budget in Brief ............................................................................................................ 24

Where does the City’s Money Come From? ............................................................................................................. 26

How does the City Spend the Money It Receives? ................................................................................................. 27

General Fund Department Budgets ........................................................................................................ 29 Administration Department ...................................................................................................................... 30 Planning & Building Department ........................................................................................................... 36 Public Works Department .......................................................................................................................... 40 Community Services Department ........................................................................................................... 46 Central Marin Police Authority (Contract)…………………………………………………………...50 Central Marin Fire Authority (Contract)…………………………………………………………… …51

Special Revenue ............................................................................................................................................ 55 Debt Service and Transfer Out……………………………………………………………………………………..62 Policies and Resolutions…………………………………………………………………………………………….63 Budget Glossary ........................................................................................................................................................... 92

5 Budget Book 20-21

TO THE HONORABLE MAYOR WAY AND MEMBERS OF THE CITY COUNCIL

Overview The financial outlook of a city can change quickly. For Larkspur, Fiscal Year 2019-20 began with upward trends across the board. Our capital improvement plan was expanding and we found ourselves able to invest in our staffing structure in ways that would make appreciable differences in the delivery of services. We close the fiscal year in a form of recession distinct from the downturns of the past. In the span of a few months, the COVID-19 recession shut down certain segments of the Marin economy, while leaving other segments battered but functioning. As the country decides how best to cope with this pandemic, the economic outlook is uncertain. Consumer confidence appears down, but not in the full retreat of the 2008

recession, and property values remain on an upward trajectory. The service industry (a key component of Larkspur’s sales tax base) is trying to reinvent itself, while a hiatus in tourism may last for some time.

Recessions necessitate difficult decisions and in the final quarter of Fiscal Year 2019-20, we made challenging choices that are reflected in this budget. Our guiding priorities in making these decisions come as no surprise:

• ensure public health and

welfare; • preserve the City’s fiscal

solvency; and • as much as possible,

maintain the community’s quality of life.

With these principles in mind, the Fiscal Year 2020-21 budget prioritizes emergency services and first response, with service levels for police and fire remaining the same as the prior fiscal year. Additionally, while there are some reductions to the Public Works Maintenance Division, this budget protects funding for the maintenance staff to fulfill their first-responder duties in the wake of flooding, Public Safety Power Shut-offs, and other environmental challenges.

While the City will rely on General Fund Reserves to cover the anticipated shortfall in Fiscal Year 2019-20 revenues, as well as some of the shortfall in Fiscal Year 2020-21, this budget keeps the General Fund Reserve above the threshold required by policy (25%). As

Budget Message Fiscal Year 2020-21

Budget Book 20-21 6

the Council is aware, the City’s reliance on property taxes as its primary source of revenue means the General Fund Reserve is a significant component of the City’s cash pool (it’s treasury) and critical to the City’s management of its cash flow and general fiscal well-being.

The truly difficult choices in this budget concern maintaining the community’s quality of life. A “typical” economic downturn requires us to ask what service levels we can afford to provide. We try to spread the financial impact across City operations such that there remains a reasonable semblance of all City services. The COVID-19 recession offers a second question – what service levels can we actually provide? What are safe recreation programs in the COVID-19 world? How do

Revenue Assumptions

you run a library? Will people want contractors in their homes?

With COVID-19 dictating that library and recreation services be very different, this budget contemplates significant reductions in these areas. These functional areas operated as separate departments in Fiscal Year 2019-20. This budget proposes combining them as divisions within a Community Services Department. Operating as one department will reduce management costs and may lead to cross-programming and activities that will help us capture additional savings. Recognizing that the new department will offer limited services for the duration of the COVID-19 pandemic, staffing levels are reduced.

In Fiscal Year 2019-20, the City funded 8.5 regular positions between the Library and Recreation. This budget contains funding for 3.75 regular positions. In total, this budget reduces General Fund positions from thirty-five to twenty-eight. This reduction is accomplished by imposing a hiring freeze on all but one vacancy. (The City had five vacancies when COVID-19 hit. An early retirement incentive program produced three more vacancies in the General Fund.) Consistent with prioritizing health and safety, the one position proposed to be filled is a maintenance worker in Public Works. These reductions have implications for service levels in every department. These service level changes are discussed in the departmental budget pages.

This budget projects a shortfall in the City’s tax revenue of $1.6 million. Despite the COVID-19 recession, the County Assessor is projecting property taxes will increase by 4.28% ($506,000). Using the latest information available, including early returns since the pandemic started, staff is projecting sales tax will be down 39% ($1.1 million). Nearly half of the City’s sales tax base is comprised of restaurants, gas stations, and miscellaneous (mostly small-scale) retail – segments that have been hit hard by COVID-19 and are expected to rebound slowly. Transient Occupancy Tax (TOT) or hotel tax is expected to drop by 80% ($640,000). Also contributing to the shortfall are assumed reductions in business license fees, property transfer tax, and various franchise fees.

This budget assumes almost no revenue will be generated in Recreation this year, as COVID-19 restrictions will limit rental opportunities. This budget also assumes a significant reduction in Planning and Building fee revenue. Of all the assumptions in the budget, it is this one that carries the greatest amount of uncertainty. To be conservative, we are assuming property owners will seek fewer home improvements or expansions during the fiscal year. The budget is design so that if these cost- recovery activities increase, we can upscale operations accordingly.

In total, the budget projects a $2.7 million shortfall in revenues as compared to the prior fiscal year.

7 Budget Book 20-21

Expenditure Adjustments and Use of Reserves Our strategy in adjusting expenditures and using reserves has been to “get us to June 30, 2021,” while recognizing that we will probably face financial hardship getting to June 30, 2022, as well. To get to June 30, 2021, this budget proposes a mix of a one-time fix, reduced staffing costs, and use of reserves.

The one-time fix concerns payments toward our unfunded pension liability. Early in Fiscal Year 2019- 20, we initiated a process to refinance this debt, lowering the interest rate considerably by moving the debt from CalPERS to financial institutions by means of pension obligation bonds. As part of this refinance, we were able to arrange that for the first two years of bond payments would be interest- only. Not paying against the principal reduces the City’s Fiscal Year 2020-21 expenditures by approximately $700,000 compared to the prior year.

We determined that it would be necessary to reduce payroll expenses by roughly $1 million to get the City through the fiscal year. Reducing the workforce by seven positions netted approximately half of this amount. To realize an additional $500,000, the City and its represented employee unit have agreed to reduce base pay for all employees by 10%. To accomplish this reduction, hourly employees will have the hours they normally work reduced by 10%; for most employees, this means furlough means that instead of working 80 hours per two-week pay period, they will work 72 hours. Salaried employees will have their pay reduced by 10%. The reduced availability of staff does have service-level implications, which are discussed in the department budget pages.

It is proposed that reserves be used to cover the remaining $1 million in revenue shortfall. This budget transfers $525,000 from the TOT Fund to the General Fund. The TOT Fund was created to use 10% of hotel tax revenues to support the business community. The Fund has developed a sizable reserve. It is proposed that this transfer be made to address the significant shortfall in hotel tax the City anticipates this fiscal year. The transfer will leave the TOT Fund with a reserve close to, if not in excess of, 100% of the annual expenditures made by the Fund in a normal year.

The remaining shortfall will be covered by the General Fund Reserve. The Reserve can provide the projected $500,000 that the General Fund is projected to require and still be positioned to cover 25% of the Fiscal Year 2021-22 General Fund budget. It is important that the Reserve remain strong. Not only is the Reserve a key part of the City’s cash-flow management, but it is highly likely that if the recession continues into Fiscal Year 2021-22, the General Fund Reserve will be the primary means by which the City will offset any revenue shortfall.

OTHER FUNDS The COVID-19 recession has implications for funds other than the General Fund.

Enterprise Funds Enterprise funds are used for City operations that were authorized by the City Council to operate independently from the General Fund. A condition of operation is that little to no taxpayer subsidy will be provided.

Twin Cities Child Care Fund – Since the 1970s, the City has operated a childcare center at the Neil

Cummins Elementary School campus. The childcare center has provided preschool

Budget Book 20-21 8

instruction and care, as well as afterschool care for elementary school students. The center’s business model relies on serving 60-100 children on a regular basis. COVID-19 related public health concerns have significant ramifications for how all childcare business is conducted. Staff evaluated several different business models to operate under the restrictions of COVID- 19. Staff was unable to craft a business model that would not require a sizable taxpayer subsidy. Accordingly, the City will suspend all business in this enterprise fund in Fiscal Year 2020-21.

This Fund employs five people. Three staff members are electing to retire. The remaining two employees have been offered part-time opportunities in the General Fund, but have the option to request a lay-off.

Super Cool Summer School – At the conclusion of each school year, the City works with third-party

instructors to offer two weeks of youth-oriented programming on one of the school campuses in the community. Planning for this programming occurs in the winter and early spring. During this year’s planning period, COVID-19 restrictions were uncertain. It was decided to suspend activity in this Fund for Summer 2020. Through third-party vendors, the City will be offering a few summer camps this year. It is hoped that this Fund can resume activity in 2021.

Measure B Measure B, the Larkspur Essential City Services Measure, collects a ¾-cent transaction and use tax on taxable sales and services both in Larkspur and delivered to Larkspur. The latter category distinguishes it from the City’s base sales tax in that it applies to the purchase of items like motor vehicles and it is directly collected on internet sales, such as those on amazon.com. Measure B is expected to experience the same losses in the service industries that the City’s base sales tax will experience. What is unknown is whether the COVID-19 era has produced a significant uptick in internet sales and delivery; internet sales might offset a significant portion of the losses in the service industry. Staff will be monitoring and reporting on the performance of Measure B throughout the year.

Fortunately, Measure B revenues have been very strong since the inception of the tax. Measure B is committed to spending approximately $1.6 million annually on bonds that were issued to rehabilitate Larkspur’s roads. Due to the strong performance of the tax, the Measure B Fund is currently “super- funded,” meaning it has a reserve in excess of 100% of the annual expenditures (the bond payment). This means that Measure B can make its Fiscal Year 2020-21 bond payment regardless of the amount of revenue realized during the fiscal year. It also puts the Fund in a good position to make its payment in Fiscal Year 2021-22, after which it is hoped the economy will be rebounding.

Other Funds The other two funds of note are the TOT Fund and the Gas Tax Fund. As noted previously, TOT is projected down by 80%. For the TOT Fund, this means revenues will be insufficient to cover the City’s annual grant supporting the arts (up to $10,000), as well as a reduction in the money contributed to the Chamber of Commerce (from $35,000 to $20,000). COVID-19 necessitated cancellation of the July 4th parade, which eliminates another $10,000. The Gas Tax Fund will see revenues from the state fall by roughly 20%. While this money will not be available for our annual road maintenance program, the City has sufficient funds to offset the shortfall.

9 Budget Book 20-21

Organizational Changes As noted previously, the most significant change to the organization is the formation of a Community Services Department that puts the Library and Recreation under one administrative umbrella. The Recreation and Library Director positions have been removed from organizational chart and the budget. Staff will be evaluating the efficacy of this model to determine if a single department or two separate departments will better serve the public when the limitations imposed by COVID-19 are lifted.

Allocated Positions Left Vacant and Unfunded: To reduce expenditures, several positions are left

vacant and unfunded in this budget.

Five vacancies will be shown in the City’s organizational chart to indicate that the City’s current intent is to fill them when funding allows.

Librarian I/II (2 positions) Library Assistant Permit Technician (1 of 2 positions) Public Works Inspector

Additionally, last year’s budget discussed an unspecified information technology position with a placeholder in the budget. That position will not be included in the organizational chart or the budget, as it is proposed to outsource this work.

Modified Duties: As noted above, this budget holds one of the permit technician positions vacant and

unfunded. The incumbent Assistant Planner shall be asked to work as both Assistant Planner and Permit Technician. The Director of Planning & Building will assign the incumbent duties in either division based on workload and need. Additionally, this budget eliminates the third-party company that has been providing code enforcement services to the City. These duties will fall under the Senior Planner position.

For the past few years, the City has split the time of an Administrative Assistant between Administration and Recreation. This budget places the incumbent entirely in Administration, where the incumbent will work for the Assistant to the City Manager to support all departments with communication, analytical, and general administrative support.

Reduced Hours: Due to the COVID-19 limitations on library operations, the Librarian II position has

been reduced in hours so that after the furlough, the incumbent will work 30 hours per week (instead of 35 hours under normal circumstances). As noted previously, all other hourly employees will have their hours reduced by 10% of their regular schedule, which is 40 hours per week for most employees.

In Closing Reacting to recessionary forces is not a reason to forget our guiding financial principles, so I remind the Council and community of the three-pronged plan Administrative Services Director Cathy Orme employs to help us consider our finances each year:

Budget Book 20-21 10

It is Cathy’s commitment to this plan that has positioned the City to weather the COVID-19 recession.

As always, I am extremely grateful to Cathy for her hard work preparing this budget.

Crisis necessitates change and we are changing. The staff is to be commended for their remarkable adaptability in the wake of COVID-19. Our plan to modernize operations through technological innovation over the next four to five years suddenly became a short-term plan that began with a quick scramble to convert from a desktop-bound, brick and mortar operations to mobile and virtual services. Many of our adaptations are for the better and there will be no going back. What will not change is our dedication and commitment to serving the Larkspur community.

Our budget typically contains a section for each department titled “Major Goals” for the upcoming fiscal year. In Fiscal Year 2020-21, all departments have the same three goals: (1) ensure public health and welfare; (2) preserve the City’s fiscal solvency; and (3) as much as possible, maintain the community’s quality of life. For this year’s budget, the major goals section is replaced with “Service Impacts of COVID-19.” I hope the summaries in this section will help you understand the constraints each department will face in contributing to our three goals.

In person or online, it remains my honor and privilege to serve the City Council and the community.

Respectfully Submitted,

Dan Schwarz


City Officials

City Staff: Daniel Schwarz, City Manager

Sky Woodruff, City Attorney Cathy Orme, Administrative Services Director Neal

Toft, Planning & Building Director Alison Foulis, City Clerk

Julian Skinner, Engineering & Public Works Franklin Escobedo, Community Services Director

City Council: Catherine Way, Mayor

Kevin Haroff, Vice Mayor Scot Candell Dan Hillmer


General Fund Overview

Account Number

Account Name

2014-2015 Total Activity





2019-2020 YTD Activity

Through December

2019-2020 Total Budget

2020-2021

Total Budget Bud 2020-21

General Fund Revenue 100-1201-100000 PROPERTY TAXES/SECURED $ (7,565,864) $ (8,418,806) (8,956,975) (9,476,042) (10,056,600) (5,091,708) (10,205,051) (10,642,083) 100-1201-100002 Sales Tax In-Lieu (In P Tax) (695,295) (851,004) 100-1201-100001 PROPERTY TAX/ERAF (850,435) (144,582.44) (1,045,808) (1,077,394) (1,199,181) (683,788) (1,000,000) (1,077,395) 100-1201-101010 PROPERTY TAXES/UNSECURED (210,220) (147,286) (148,265) (152,692) (163,025) (160,006) (148,000) (140,000) 100-1201-103007 HOMEOWNERS EXEMPTION (40,667) (41,336.74) (40,871) (40,980) (40,512) (6,134) (40,000) (40,000) 100-1201-104000 SUPPLEMENTAL (186,438) (205,546) (186,492) (195,698) (194,637) (17,351) (100,000) (100,000) 100-1201-104001 SUPPLEMENTAL/REDEMPTION (7,365) (3,160.75) (7,484) (3,182) (5,676) (4,237) (4,000) (4,000) Total (9,556,284) (9,811,722) (10,385,895) (10,945,987) (11,659,632) (5,963,225) (11,497,051) (12,003,478)

Prop Tax (9,556) (9,812) (10,386) (10,946) (11,660) (5,963) (11,497) (12,003) 100-1201-105001 SALES TAX/PROP 172 (103,177) (104,092.71) (106,214) (111,616) (113,751) (50,020) (100,000) (80,000) 100-1201-105005 SALES TAX (1,947,019) (2,510,300.78) (2,557,522) (2,672,724) (3,319,160) (839,305) (2,700,000) (1,620,000) Total (2,050,196) (2,614,393) (2,663,736) (2,784,340) (3,432,911) (889,325) (2,800,000) (1,700,000)

Sales Tax (2,050) (2,614) (2,664) (2,784) (3,433) (889) (2,800) (1,700) 100-1201-106009 PGE FRANCHISE TAX (109,981) (138,822) (122,330) (131,289) (124,591) - (120,000) (101,508) 100-1201-107000 GARBAGE FRANCHISE TAX (418,574) (469,780) (520,077) (627,074) (586,445) (273,253) (575,000) (452,576) 100-1201-108000 CABLE TV FRANCHISE TAX (269,519) (293,589) (301,480) (291,606) (288,255) (140,033) (278,000) (269,020) 100-1201-108001 AT&T FRANCHISE - (22,905) (19,781) (23,225) (10,472) - (20,000) (43,035) Total (798,074) (925,096) (963,668) (1,073,194) (1,009,764) (413,285) (993,000) (866,139)

Franchise Fees (798) (925) (964) (1,073) (1,010) (413) (993) (866) 100-1201-109000 BUSINESS LICENSE TAX (350,844) (388,263) (542,186) (375,871) (375,821) (71,487) (350,000) (150,000) 100-1201-110009 PROPERTY TRANSFER TAX (221,800) (144,011) (134,362) (164,062) (151,413) (49,843) (120,000) (50,000) 100-1201-111000 TRANSIENT OCCUPANCY TAX (812,191) (888,297) (863,260) (918,064) (938,505) (365,174) (800,000) (160,000) Total (1,384,836) (1,420,571) (1,539,808) (1,457,997) (1,465,740) (486,504) (1,270,000) (360,000)

Other Taxes (1,385) (1,421) (1,540) (1,458) (1,466) (487) (1,270) (360) Sub Total Taxes (13,789,390) (14,771,781) (15,553,107) (16,261,518) (17,568,046) (7,752,340) (16,560,051) (14,929,616) 100-1202-101002 BUILDING PERMIT (670,258) (700,591) (695,255) (526,414) (766,220) (289,173) (500,000) (100,000) 100-1202-103016 RESIDENTIAL INSPECTIONS (26,550) (4,438) (20,949) (22,278) (26,859) (768) (3,500) (100) 100-1202-102003 OTHER LICENSES & PERMITS (6,105) (20,218) (4,181) (4,475) (2,220) (9,850) (20,000) (1,000) Total (702,913) (725,247) (720,385) (553,167) (795,299) (299,791) (523,500) (101,100)

Licenses & Permits (703) (725) (720) (553) (795) (300) (524) (101) 100-1203-101008 VEHICLE CODE FINES/CITY (38,513) (38,956) (36,043) (47,625) (57,819) (26,068) (35,000) (5,728) 100-1203-102008 VEHICLE CODE FINES/CVC Court fees (15,682) (24,232) (27,751) (21,925) (26,476) (6,954) (20,000) (17,501) 100-1203-103009 LIBRARY FINES & FEES (14,843) (9,523) (3,982) (7,099) (4,058) (2,112) (5,000) - 100-1203-104005 OTHER FINES Social Host (750) (11,500) (26,814) (2,525) (750) - (1,000) - Total (69,789) (84,211) (94,590) (79,174) (89,103) (35,134) (61,000) (23,230)

Penalties & Fines (70) (84) (95) (79) (89) (35) (61) (23) 100-1204-101004 INVESTMENT EARNINGS (10,346) (17,714) (29,832) (52,853) (28,810) (7,478) (10,000) (5,000) 100-1204-102005 RENTAL (802) (2) (2) (3,927) (2) (1) (2) (2) Total (11,148) (17,716) (29,834) (56,780) (28,812) (7,479) (10,002) (5,002)

Use of $ & Property (11) (18) (30) (57) (29) (7) (10) (5)

Account Number

Account Name







Through December


2020-2021

Total Budget Bud 2020-21

100-1205-105000 CLSA SUBVENTION - - - - - - - 100-1205-136000 FEMA - - - (152,883) - - - - 100-1206-101009 PLANNING FEES (25,118) (173,400) (33,638) (24,452) (24,379) (8,050) (17,000) (5,000) 100-1206-102001 COUNSULTANT ADMIN. FEE 621 reconcile - (16,079) (2,953) (25,968) - - (5,000) - 100-1206-102004 PLAN CHECKING FEES (36,515) (55,117) (72,388) 15,328 (76,411) (85,610) (30,000) (5,000) 100-1206-103015 Trench Cut Fees - (3,000) (33,913) (1,000) (6,716) (145,458) (1,000) (1,000) 100-1206-103017 ENGINEERING FEES - (8,758) - - - - - 100-1206-104006 FIRE DEPARTMENT SERVICE 0046-002-0280 (35,885) (31,077) - (31,123) - - - - 100-1206-105003 ENCROACHMENT PERMIT (13,619) (17,963) (15,347) (101,983) (89,561) (52,607) (15,000) 100-1206-106003 SYN FIELD RENTALS moved to collect for sch (70,025) (77,504) - - - - - - 100-1206-106004 HALL SCHOOL LOUNGE (1,184) (1,790) (14,588) (13,698) (7,169) - (10,000) - 100-1206-106006 Community Room Rental (2,525) (10,058) (9,605) (7,401) (7,261) (2,567) (1,000) - 100-1206-106010 RECREATION FEES (277,942) (229,954) (242,776) (267,207) (305,818) (224,753) (298,000) 100-1206-106013 RECREATION RENTAL (64,383) (61,282) (61,912) (69,343) (74,331) (28,070) (60,000) (50,000) 100-1206-107000 Filming Fees (1,154) - - - 100-1206-106014 HALL GYM RENTALS moved to collect for sc (29,070) (20,374) - - - - - 100-1206-108002 IN LIEU TAX PAYMENTS (NCPHS) (44,054) (44,936) (45,834) (46,750) (47,686) - (48,640) (49,613) 100-1206-109008 PLAN RETENTION (Com Dev) (5,853) (9,357) (11,920) (9,171) (8,947) (4,941) (1,000) 100-1206-110005 OTHER CURRENT SERVICES (Com Dev) - - - (7,500) - - - 100-1206-111002 FINANCIAL SERVICES - CMPA/RVPA (108,000) (108,000) (119,186) (119,186) (124,186) (59,593) (119,186) (119,186) Total (714,173) (868,649) (664,060) (862,336) (773,620) (611,650) (605,826) (229,799)

Charges for Services (714) (869) (664) (862) (774) (612) (606) (230) 100-1207-102002 FILING FEES (1,705) (191) (716) - - - (100) (100) 100-1207-103000 OTHER REVENUE EAH Ground Lease (53,340) (68,737) (77,562) (60,064) (21,659) (5,981) (20,000) (20,000) 100-1207-103002 DONATION (1,500) (7,500) - - - - - - 100-1207-103012 COPIES (145) (516) (325) (182) - - - - 100-1207-109001 FIRE REIMBURSE. STATE/FED (275,053) (389,825) (422,564) (152,108) (6,277) (11,685) - - 100-1207-109004 RECYCLING GRANT/DOC - (5,000) (8,145) (4,661) - - - - 100-1207-109005 CLSA Grant Library (3,551) (4,470) - (2,830) - - - - 100-1207-109007 MISC STATE REVENUE (254,432) (59,295) (269,545) - (1,549) (7,647) - - Total (589,726) (535,535) (778,857) (219,845) (29,636) (25,333) (20,100) (20,100)

Other Agencies (590) (536) (779) (220) (30) (25) (20) (20) 100-1308-109005 DISPOSITION OF PROPERTY (62,083) - (1,000) - - - - - 100-1308-110000 DISPOSITION OF REAL PROPERTY - - - - - - - - Total (62,083) - (1,000) - - - - -

Other Revenue (62.08) - (1.00) - - - - - 100-9999-351000 TRANS FROM STORM DRAIN 200 (20,000) (20,000) - (37,510) (44,755) - (20,000) 100-9999-351001 TRANS IN TO GF (10,000) (30,138) (142,609) (100,721) (97,954) - (228,891) (525,000) 100-9999-352001 TRANSFER FROM RESERVE - - - - - - - 100-9999-353001 TRANSFER FROM TRANS. 701 - (20,000) - (20,000) (20,000) - - 100-9999-354000 FROM GAS TAX/ROAD IMPACT (100,000) - (100,000) (100,000) - (100,000) (100,000) 100-9999-357001 TRANSFER FROM EQUIP. 111 - - - - - 100-9999-358000 TRANSFER FROM BRIDGE FUND (100,000) - - - - - Total (130,000) (170,138) (142,609) (258,231) (262,709) - (348,891) (625,000)

Transfers In (130) (170) (143) (258) (263) - (349) (625) Total General Fund Revenue

(16,069,221)

(17,173,276) (171,9484,442)

(18,291,051)

(19,547,225)

(8,731,727)

(18,129,370)

(15,933,847)

145

General Fund Expense Summary City of Larkspur, CA Group Summary

For Fiscal: 2019-2020 Period Ending: 04/30/2020







2018-2019 Bud 2018-19 to

Dept

2019-2020 Bud 2019-20 to

Dept

2020-2021 Propoed Bud 2020-

21 Fund: 100 - GENERAL FUND

Department: 0000 - Undesignated Expense 1,135,243.00 1,069,894.14 1,462,135.00 1,058,824.25 1,365,853.00 1,265,478.76 1,462,135.00 1,365,853.00 609,852.00

Department: 0000 - Undesignated Total: 1,135,243.00 1,069,894.14 1,462,135.00 1,058,824.25 1,365,853.00 1,265,478.76 1,462,135.00 1,365,853.00 609,852.00

Department: 0030 - CITY COUNCIL Expense 44,050.00 40,842.98 45,143.00 39,687.31 45,986.00 41,598.37 45,143.00 45,986.00 64,958.00

Department: 0030 - CITY COUNCIL Total: 44,050.00 40,842.98 45,143.00 39,687.31 45,986.00 41,598.37 45,143.00 45,986.00 64,958.00

Department: 0031 - ADMINISTRATION Expense 1,582,969.00 1,540,350.43 1,628,315.00 1,572,265.20 1,972,299.00 1,234,800.78 1,628,315.00 1,972,299.00 1,694,783.85

Department: 0031 - ADMINISTRATION Total: 1,582,969.00 1,540,350.43 1,628,315.00 1,572,265.20 1,972,299.00 1,234,800.78 1,628,315.00 1,972,299.00 1,694,783.85

Department: 0035 - BUILDING MAINTENANCE Expense 423,118.00 305,424.68 465,985.00 350,548.98 293,377.00 235,703.84 465,985.00 293,377.00 287,212.00

Department: 0035 - BUILDING MAINTENANCE Total: 423,118.00 305,424.68 465,985.00 350,548.98 293,377.00 235,703.84 465,985.00 293,377.00 287,212.00

Department: 0039 - PLANNING Expense 525,965.00 376,062.60 505,641.00 412,287.50 431,795.00 328,469.65 505,641.00 431,795.00 428,398.05

Department: 0039 - PLANNING Total: 525,965.00 376,062.60 505,641.00 412,287.50 431,795.00 328,469.65 505,641.00 431,795.00 428,398.05

Department: 0045 - FIRE Expense 3,669,688.00 3,664,016.89 4,497,052.00 3,651,646.77 4,742,210.00 4,727,912.68 4,497,052.00 4,742,210.00 4,904,169.00

Department: 0045 - FIRE Total: 3,669,688.00 3,664,016.89 4,497,052.00 3,651,646.77 4,742,210.00 4,727,912.68 4,497,052.00 4,742,210.00 4,904,169.00

Department: 0047 - POLICE Expense 3,680,225.00 3,680,226.00 3,914,650.00 3,925,442.00 4,070,615.00 1,034,320.25 3,914,650.00 4,070,615.00 4,070,615.00

Department: 0047 - POLICE Total: 3,680,225.00 3,680,226.00 3,914,650.00 3,925,442.00 4,070,615.00 1,034,320.25 3,914,650.00 4,070,615.00 4,070,615.00

Department: 0048 - BUILDING INSPECTION Expense 403,415.00 430,222.16 493,203.00 480,604.09 497,277.00 555,079.93 493,203.00 497,277.00 374,577.00

Department: 0048 - BUILDING INSPECTION Total: 403,415.00 430,222.16 493,203.00 480,604.09 497,277.00 555,079.93 493,203.00 497,277.00 374,577.00

Department: 0050 - ENGINEERING Expense 604,622.00 662,045.67 607,467.00 656,976.13 815,919.00 570,140.68 607,467.00 815,919.00 750,195.00

Department: 0050 - ENGINEERING Total: 604,622.00 662,045.67 607,467.00 656,976.13 815,919.00 570,140.68 607,467.00 815,919.00 750,195.00

Department: 0051 - STREETS Expense 983,174.00 1,019,864.46 1,076,050.00 1,133,825.84 1,049,293.40 820,738.24 1,076,050.00 1,049,293.40 956,795.40

Department: 0051 - STREETS Total: 983,174.00 1,019,864.46 1,076,050.00 1,133,825.84 1,049,293.40 820,738.24 1,076,050.00 1,049,293.40 956,795.40

Budget Worksheet

2017-2018

Total Budget

2017-2018

Total Activity

2018-2019

Total Budget

2018-2019

Total Activity

2019-2020

Total Budget

2019-2020

YTD Activity

2018-2019

Bud 2018-19 to Dept

2019-2020

Bud 2019-20 to Dept

2020-2021

Propoed Bud 2020- 21

Department: 0071 - PARKS Expense 625,348.00 518,191.78 718,612.00 613,242.42 714,947.00 533,684.28 718,612.00 714,947.00 753,090.00

Department: 0071 - PARKS Total: 625,348.00 518,191.78 718,612.00 613,242.42 714,947.00 533,684.28 718,612.00 714,947.00 753,090.00

Department: 0072 - PARK & RECREATION Expense 635,591.00 680,880.16 753,582.00 699,370.34 773,119.00 568,978.69 753,582.00 773,119.00 524,094.00

Department: 0072 - PARK & RECREATION Total: 635,591.00 680,880.16 753,582.00 699,370.34 773,119.00 568,978.69 753,582.00 773,119.00 524,094.00

Department: 0080 - LIBRARY Expense 814,057.44 796,157.43 878,777.00 832,232.92 918,863.00 612,486.15 878,777.00 918,863.00 634,095.00

Department: 0080 - LIBRARY Total: 814,057.44 796,157.43 878,777.00 832,232.92 918,863.00 612,486.15 878,777.00 918,863.00 634,095.00

Department: 0085 - Heritage Board Expense 40,136.00 38,180.98 32,871.00 41,386.47 19,282.00 1,145.07 32,871.00 19,282.00 1,000.00

Department: 0085 - Heritage Board Total: 40,136.00 38,180.98 32,871.00 41,386.47 19,282.00 1,145.07 32,871.00 19,282.00 1,000.00

Department: 0092 - DEBT SERVICE Expense 420,148.00 379,801.35 380,034.17 379,845.88 380,034.45 666,726.60 380,034.17 380,034.45 282,080.00

Department: 0092 - DEBT SERVICE Total: 420,148.00 379,801.35 380,034.17 379,845.88 380,034.45 666,726.60 380,034.17 380,034.45 282,080.00

Department: 9999 - TRANSFER Expense 160,000.00 4,846,088.05 200,000.00 1,598,742.79 200,000.00 - 200,000.00 200,000.00 200,000.00

Department: 9999 - TRANSFER Total: 160,000.00 4,846,088.05 200,000.00 1,598,742.79 200,000.00 - 200,000.00 200,000.00 200,000.00

Fund: 100 - GENERAL FUND Total: 15,747,749.44 20,048,249.76 17,659,517.17 17,446,928.89 18,290,869.85 13,197,263.97 17,659,517.17 18,290,869.85 16,535,914.30

Report Total: 15,747,749.44 20,048,249.76 17,659,517.17 17,446,928.89 18,290,869.85 13,197,263.97 17,659,517.17 18,290,869.85 16,535,914.30

Total Expense 15,747,749.44 20,048,249.76 17,659,517.17 17,446,928.89 18,290,869.85

13,197,263.97 17,659,517.17 18,290,869.85 16,535,914.30

GENERAL FUND GRAND TOTAL 15,747,749.44 20,048,249.76 17,659,517.17 17,446,928.89 18,290,869.85 13,197,263.97 17,659,517.17 18,290,869.85 16,535,914.30

156

17 Budget Book 20-21

Overview General Fund revenues are the City’s primary means of providing services, such as maintenance of parks, facilities, infrastructure, public safety, and general services. General Fund revenues are derived from taxes and fees. What follows is a review of the major revenue categories.

Property Tax Property tax revenue is distributed to all of the County's public agencies pursuant to State law. Property tax is Larkspur’s main revenue stream. Property tax is comprised of secured (real property), unsecured (value of the lien is not sufficient to assure payment of tax)1, supplemental (in transfers of ownership, the balance of current tax – the supplemental tax – is owed), Educational Revenue Augmentation Fund (a shift property taxes between local agencies by the State; ERAF was caused by Proposition 57 and was intended to fund schools as part of the 2004 fiscal recovery), Vehicle License Fee (VLF) swap (the VLF rate was reduced and the loss of VLF was replaced with like amount of property taxes), and the Sales Tax “Triple Flip” (by which the State reduced a portion of sales tax meant for local agencies by 0.25 percent and replaced it with local property tax revenues. This flip expired in 2016.) The City received the last “Triple Flip” payment June 2016. The .25 percent of property tax will cease and reinstated .25 percent Sales Tax.

During the past ten years, the funds derived from these sources of revenue were as follows:

Property Tax $14.00

$12.00

$10.00

$8.00

$6.00

$4.00

$2.00

$-

Actual

Actual

Actual

Actual

Actual

Actual

Actual

Actual

Actual

Actual

Adopted Proposed FY09/10 FY10/11 FY11/12 FY12/13 FY13/14 14/15 FY15/16 FY16/17 FY17/18 FY18/19 Budget

FY19/20 Budget FY20/21

1 Unsecured property often derives from what the assessor deems to be “possessory interest in the use of a space.” Such interest often arises when someone inherits property and sells it before a supplemental tax bill is issued or when someone is issued a supplemental assessment for secured property that was, but is no longer, owned by the recipient of the tax bill. Another common example of unsecured property is business personal property subject to property tax, such as large office equipment.

Key Revenue & Expenditure Assumptions

$10.94 $10.90 $11.50

$12.00

$9.94 $9.20 $9.56 $9.81

$8.13 $7.90 $8.05 $8.36

(in m

illio

ns)


The projected year-end property tax revenue for FY 2019/20 is $11.5M, which is 5% over prior year actual. Budget for FY 2010/21 is a 4% increase, based on the County Assessor’s Office latest valuation and VLF in-lieu historic revenues.

Sales Tax The Board of Equalization (BOE) collects and distributes the Bradley-Burns sales and use tax. The tax rate in Larkspur is currently 9%. Of the 9%, the City receives 1%. (Though it should be noted that the rate was actually reduced in 2004 as part of the “Triple Flip” State Fiscal recovery plan for the State. The City was made whole in terms of sales tax with a backfill of property tax. The “Triple Flip” ended in 2016 thus the City has started receiving .25 percent Sales Tax. This additional revenue stream will be monitored closely, as Larkspur has a stronger property tax base than sales tax.

Sales tax has historically been the second largest revenue stream for Larkspur. In March of 2020 the Governor Ordered “Stay-in-Place” for COVID-19. Additionally, to help the small business during this unprecedented time, the Governor delayed sales tax for three months. Larkspur’s sales tax 1Q20 (Jan – Mar) numbers are dismal, reported a negative $(35K). The negative sales tax occurred due to the advance received in April. The advance was more than what was actually received. HdL the City’s sales tax consultant, predicts 2Q20 (April – June) sales tax will have the biggest decline of 36.1%. Sales tax 1Q & 2Q 2020 represents the last six months of the fiscal year. Receipts for FY 2019/20 are projected to be $1.7 million, or $976K under budget. Based on sales tax projections from HdL for fiscal year 2020/21, sales tax is forecasted to $1.6 million a 40% loss from previous year.

Thanks to the citizens of Larkspur, Measure B, a 3/4-cent sales tax passed in November 2017. Measure B is a transactions and use tax, which is a destination tax – a tax that defines the source of the transaction to be the destination at which the product is used. Unlike the Bradley-Burns sales tax, Measure B does not receive advances. However, 1Q20 declined 44% from the average receipts collected in this fiscal year. Measure B is projected to end FY19/2020 at $1.77 or 26% below budget. Budget for FY 2020/21 is forecasted at $1.55 million.

Measure B is tracked in a special revenue fund and is used to primarily fund the rehabilitation of Larkspur’s roads.

During the past ten years, the trend in sales tax revenue has been as follows:



Sales Tax Revenue

$3.00

$2.50

$2.00

$1.50

$1.00

$0.50

$0.00 Actual

Actual

Actual

Actual

Actual

Actual

Actual

Actual

Actual

Actual

Adopted Proposed

FY09/10 FY10/11 FY11/12 FY12/13 FY13/14 14/15 FY15/16 FY16/17 FY17/18 FY18/19 Budget FY19/20

Budget FY20/21

Transient Occupancy Tax Transient Occupancy Tax (TOT) is imposed on persons staying 30 days or less in a hotel/motel. The City receives ten percent on hotel/motel room rentals in Larkspur. By policy of the City Council, nine percent is used for the General Fund and the other one percent accumulates in a special revenue fund and is used for various community projects. The Stay-in-Place” order has had the biggest impact for TOT. Hotels are closed and in the future, the occupancy for hotel it is uncertain. HdL predicts restaurants and hotels will see the largest decline. TOT receipts for FY2019/20 are projected $630K. Larkspur is budgeting an 80% decrease from the prior budget; FY2020/21 budget is projected at $160K.

During the past ten years, the trend in Transient Occupancy Tax revenue has been as follows:


$2.77 $2.80 $2.70

$2.51 $2.60

$1.90 $1.95 $1.90

$1.70 $1.58

$1.46 $1.51

(in m

illio

ns)


$1,000

$900

$800

$700

$600

$500

$400

$300

$200

$100

$0

Transient Occupancy Tax

Actual FY09/10

Other Taxes

Actual FY10/11

Actual FY11/12

Actual FY12/13

Actual FY13/14

Actual 14/15

Actual FY15/16

Actual FY16/17

Actual FY17/18

Actual FY18/19

Adopted Budget FY19/20

Proposed Budget FY20/21

Business tax is imposed on persons or entities conducting business within the city. The tax is based on gross receipts. The City contracted MuniServices to administer business tax. The FY 2020/21 budget is projected at $150K.

Property transfer tax applies to title transfers and is fixed by State law for Larkspur at $0.55 per $1,000 of property value. This tax is estimated to end the FY2019/2020 at $210K, well over budget. Due to COVID -19, Larkspur remains cautious and decreases the for budget FY2020/21 to $50K.

Franchise Fees Franchise fees are any fees or charges that a franchisee or sub-franchisor is required to pay or agrees to pay for the right to enter into a business under a franchise agreement. In the case of utilities, such as electricity providers and cable television providers, the franchise fee is paid to gain access to the City’s right-of-way for the installation of conduit and other infrastructure. The following are some of the City’s current franchisees:

Gas & Electric Franchise (PG&E): Estimated fees collection for FY2019/2020 will be $132K this is slightly higher than budgeted. The FY 20/21 fee is conservatively budgeted flat at $101K.

Cable Television Franchise (Comcast): The City made a decision to opt out of the County Program. In doing so the City is expected to receive $24K in administrative fees. This franchise fee revenue for FY 2019/2020 is estimated to come in at $279K, tracking right on budget. The FY 2020/21 budget is $269K.


$888 $918

$812 $800 $790 $800

$703

$582 $508

$456 $406

$100

(in m

illio

ns)


Refuse Franchise (Marin Sanitary Service): In FY2019/2020, franchise fee revenue is projected at $543K, tracking on budget. The budget for FY 2020/21 is $453K which is a slight decrease over prior year budget.

License & Permits This service provides permit processing and quality control and inspection services. The FY 2019/2020 Budget projects Building Permit Fee revenue is projected at $430K, $73K below budget. In the past several years, the building activities have continued to be strong, however due to COVID – 19 this revenue stream is uncertain. The budget for FY2020/21 is $100K.

Due to the uncertainty COVID – 19, the City has taken a very conservative approach to revenues. All revenue streams will be carefully monitored over the FY2020/21 and if warranted will be adjusted at mid-year budget evaluation.

Expenditures All department directors were instructed to prepare flat budgets, absorbing the increases in the costs of medical premiums, dental premiums, workers’ compensation premium and Public Employee Retirement System (PERS) contributions. The City has prepared a detail line item budget for each department. Method and justification for recovery of administrative overhead costs to these other funds is being developed.

Expenditures by Department Debt Service, $282,080, 2%

Public Works - Parks,

$753,090, 5%

Public Works - Streets, $956,795, 6%

Engineering, $750,195, 5%

Recreation, $524,094, 3% City-wide OPEB, - , 0% Administration , $1,694,784, 10%

Building Maintenance, $287,212, 2%

Planning, $428,398, 3%

Heritage Board, $1,000, 0%

Library, $634,095, 4%

City Council, $64,958, 0%

Building Inspection, $374,577, 2%

Fire, $4,904,169, 30%

Police, $4,070,615, 25%

City-wide Contract Services, $250,790, 2%

PERS AUL , $359,062, 2%



General Fund Financial and Statistical Tables


90.0% Larkspur PERS Rates

80.0%

70.0%

60.0%

50.0%

40.0%

30.0%

20.0%

10.0%

0.0 %

2017 2018 2019 2020 2021

Safety Tier 1 Safety Tier 2 Misc. Tier 2 Misc. Tier 1 Misc PEPRA Safety PEPRA

$700,000

$600,000

Larkspur AUL Lump Sum Payments

$561,709

$623,597

$545,177

$500,000

$400,000

$300,000

$280,147

$271,467

$442,651

$340,901 $410,171

$334,175

$495,644

$359,062

$200,000

$100,000

$-

- - - -

2017 2018 2019 2020 2021

Safety Misc. POB

Larkspur Historical PERS Graphs

12.970%

12.7% 11.9%

6.840% 6.5%

6.6% 10.1%

10.1% 10%

8.892% 8.4% 8.4%

19.353%

18.4%

15.6% 6.985% 6.75%

11.432%

20.416%

10.609%

19.3%

19.5% 10.48%

9.680%

Source: PERS Actual Rates Reports

Budget Book 20-21

2020-21 General Fund Budget in Brief

24


General Fund


Where does the City’s Money Come From?


How does the City Spend the Money It Receives?


Authorized Positions and Salary Ranges

Budget Book 20-21

General Fund Department Budgets

29


City Administration includes executive and financial management, legal services, legislative support, internal support services, and public information. The City Manager is chief executive officer and public information officer. The Finance Director is the City Treasurer and oversees accounting and auditing functions. The City Clerk maintains the City's legislative record and is the City's Election Officer. The City Attorney works directly for and provides advice to the City Council, as well as legal support services to City staff.

Services

Mandated/Core Services: The City's administrative functions are necessary to comply with State and Federal Law. The Larkspur Municipal Code establishes that Larkspur shall function under the Council-Manager form of government, thereby establishing that all executive authority shall sit with the City Manager or his designee.

Additional Services: The Finance Department provides finance services to the Central Marin Police Authority, Ross Valley Paramedic Authority, Larkspur Marina Finance Authority, and Larkspur Public Finance Authority.

Major Tasks Completed in Fiscal Year 2019-20 • Refinanced the City’s pension debt to save more than $9 million in interest over the next

twenty-five years. • Helped form the Marin Wildfire Protection Authority. • Accelerated the City’s transition to a digital/online service model in response to the COVID-19

pandemic. • Transitioned Finance to a new independent auditor.

Service Impacts of COVID-19 Finance, the City Attorney’s Office, and the City Clerk’s Office will function at generally the same capacity as in Fiscal Year 2019-20. These are essential functions to the day-to-day operation of the City.

To offset some of the impacts experienced in other departments from the City’s downsizing, the City Manager’s Office will assume greater responsibility for communication, website and social media content, City publications, and general analytical and administrative support for all City operations. To take on this increased workload, the Office will reduce its responsiveness to non-essential, non- mandated policy analysis and projects. Analysis of quality of life issues (such as nuisance issues like use of leaf blowers) will be addressed on a limited basis.

Administration Department

31

Fund

Account Number

Account Name

2014-2015 Total

Activity

2015-2016 Total

Activity

2016-2017 Total

Activity

2017-2018 Total

Activity

2018-2019 Total

Activity

2018-2019

Total Budget


Through April

2019-2020

Total Budget

2020-2021 Proposed

Budget

City-wide 100 100-0000-000-011001 PERS Lump Sum AUL - 430,273 552,227 657,821 836,652 855,070 1,024,080 1,057,353 359,062 100 100-0000-001-012000 City-wide Contract Services 144,218 210,619 215,751 212,072 222,172 307,065 241,399 308,500 250,790 100 100-0000-001-012001 OPEB - 100,000 250,000 200,001 - 300,000 - - -

Total 144,218 740,892 1,017,978 1,069,894 1,058,824 1,462,135 1,265,479 1,365,853 609,852

32

Fund

Account Number

Account Name

2014-2015

Total Activity

2015-2016

Total Activity

2016-2017

Total Activity

2017-2018

Total Activity

2018-2019

Total Activity

2018-2019

Total Budget


Through April

2019-2020

Total Budget

2020-2021 Proposed

Budget

City Council 100 100-0030-000-003000 PART TIME 17,446 17,289 17,460 17,160 18,094 17,160 12,306 17,160 17,160 100 100-0030-000-005000 HEALTH BENEFITS 21,281 18,445 18,020 18,345 18,572 18,786 22,748 19,537 38,434 100 100-0030-000-007000 MEDICARE 212 236 253 249 249 249 152 249 249 100 100-0030-000-008000 PERS 2,068 1,433 1,499 1,495 621 1,448 457 1,540 1,615 100 100-0030-000-008001 SIDE FUND LOAN PAYMENTS 22 27 (228) - - - - - - 100 100-0030-000-010000 SOCIAL SECURITY - - - - - - - - - 100 100-0030-001-012000 CONTRACT SERVICES - 1,311 - - - 2,500 - 2,500 2,500 100 100-0030-002-026000 OFFICE SUPPLIES 1,434 814 358 680 247 500 294 500 500 100 100-0030-004-041000 TELEPHONE - - - - - 500 - 500 500 100 100-0030-004-042000 TRAVEL/LODGING 1,784 3,364 3,536 2,914 1,905 4,000 5,642 4,000 4,000

Total 44,246 42,919 40,899 40,843 39,687 45,143 41,598 45,986 64,958

33

Fund

Account Number

Account Name

2014-2015

Total Activity

2015-2016

Total Activity

2016-2017

Total Activity

2017-2018

Total Activity

2018-2019

Total Activity



Through April


2020-2021 Proposed

Budget

Administrative 100 100-0031-000-001000 SALARIES 696,764 661,017 729,209 653,587 755,322 728,657 637,831 884,876 802,766 100 100-0031-000-001003 RHS/ADMIN LEAVE 15,923 19,536 - 27,322 31,393 12,225 3,672 25,259 26,741 100 100-0031-000-002000 OVERTIME - - - - - - - - - 100 100-0031-000-003000 PART TIME 7,494 756 - - - - - - - 100 100-0031-000-003001 CONTRACT 3,350 - - - - - - - - 100 100-0031-000-005000 HEALTH BENEFITS 126,646 140,126 150,987 145,220 125,195 135,916 86,144 150,506 140,686 100 100-0031-000-006000 LONG TERM DISABILITY 2,690 2,667 2,741 2,810 3,388 3,060 2,671 3,640 3,852 100 100-0031-000-007000 MEDICARE 10,099 9,788 10,448 9,879 11,394 10,566 9,300 12,831 11,472 100 100-0031-000-008000 PERS 88,668 56,161 48,143 47,266 53,819 53,921 46,823 69,201 64,975 100 100-0031-000-008001 SIDE FUND LOAN PAYMENTS 3,734 1,165 (5,709) - - - - - - 100 100-0031-000-009002 Technology 255 1,813 1,893 1,800 1,800 1,800 1,350 1,800 1,800 100 100-0031-000-009003 VISION 360 2,110 1,509 757 587 1,875 196 2,175 2,100 100 100-0031-000-009004 Phone Stipend - - - 660 620 720 480 720 1,440 100 100-0031-000-010000 SOCIAL SECURITY 31 38 - - - - - - - 100 100-0031-000-011000 DEFERRED COMP 24,353 24,498 24,763 24,659 26,025 27,960 21,656 37,264 34,359 100 100-0031-000-011001 Cost recovery - - - - - - - - - 100 100-0031-001-012000 CONTRACT SERVICES 47,557 26,707 75,678 32,974 29,044 40,000 48,297 45,400 29,000 100 100-0031-001-012001 AUDITING 60,795 29,770 25,925 34,668 63,720 53,045 23,501 53,045 37,315 100 100-0031-001-012002 Chamber of Commerce - - 29,581 27,510 34,755 40,000 26,556 40,000 40,000 100 100-0031-001-012030 HUMAN RESOURCES CONTRACT 99,333 118,250 79,500 26,595 5,729 75,000 20,757 65,000 60,000 100 100-0031-001-013000 IT Services - 10,444 12,678 15,636 13,453 10,000 10,756 10,000 10,000 100 100-0031-001-016000 LEGAL SERVICES 176,150 167,304 235,783 274,692 187,236 250,000 112,796 250,000 250,000 100 100-0031-001-016007 Marin Gas 600 Magnolia 1,066 3,066 - - - - - - - 100 100-0031-002-024000 PRINTED & PHOTOGRAPHIC - - 556 - - - - - - 100 100-0031-002-026000 OFFICE SUPPLIES 15,778 11,963 2,655 2,317 2,521 2,600 2,542 2,600 2,600 100 100-0031-004-040000 POSTAGE 7,926 2,641 2,102 4,981 958 2,000 6,024 2,000 2,000 100 100-0031-004-041000 TELEPHONE 9,224 9,334 4,839 3,935 4,409 7,000 4,086 7,000 5,000 100 100-0031-004-042000 TRAVEL & LODGING 1,230 864 1,676 2,275 707 2,000 4,887 2,000 2,000 100 100-0031-004-042001 Conferences & Meetings 393 327 928 2,354 2,217 6,000 5,731 6,000 - 100 100-0031-004-042003 Training 1,086 835 475 3,215 900 3,000 1,114 3,000 3,000 100 100-0031-004-043000 AUTOMOBILE/PRIVATE 13,311 13,284 12,627 16,097 17,321 17,600 13,315 17,600 17,000 100 100-0031-005-053000 AUTOMOTIVE EQUIPMENT REPAIRS - - - - - - 590 - - 100 100-0031-005-056000 EQUIPMENT REPAIRS - - - - - - - - - 100 100-0031-006-062000 WORKERS COMP INSURANCE 21,608 25,526 25,461 22,846 27,399 29,615 32,741 33,017 34,668 100 100-0031-006-063001 UNEMPLOYMENT INSURANCE - - - - - - - - -

34

100 100-0031-007-070000 DUES/MEMBERSHIP/SUBSCRIPTION 16,440 29,160 24,260 31,057 34,487 30,955 29,231 34,565 33,160 100 100-0031-007-070004 Recruitment - - 21,557 7,891 1,726 3,000 369 3,000 - 100 100-0031-007-072000 ADVERTISING 4,258 2,137 3,964 2,960 2,728 2,500 1,665 2,500 2,000 100 100-0031-007-073001 SPECIAL DONATIONS 2,138 8,132 27,150 12,885 636 1,000 13,232 1,000 1,000 100 100-0031-007-073002 CONTINGENCY SPEC - 20,138 56,491 35,732 1,000 - 1,000 50,000 - 100 100-0031-007-073003 Employee Recognition - 1,218 1,184 1,350 1,388 300 375 300 300 100 100-0031-007-073005 CONTINGENCY 21,228 15,856 41,817 20,241 50,515 75,000 42,908 75,000 75,000 100 100-0031-007-074000 RENT - - - - - - - - - 100 100-0031-007-074001 EQUIPMENT REPLACEMENT - 1,615 3,091 5,959 - - 9,022 - - 100 100-0031-007-075003 PAYMENTS TO OTHER AGENCIES 6,383 104 27 37,778 5,328 - 79 80,000 - 100 100-0031-008-087010 CAPITAL OUTLAY - - - 400 - - 12,548 - - 100 100-0031-009-090000 FINANCE COMMITTEE - - - - - - - - - 100 100-0031-009-090002 MISCELLANEOUS (81,613) - (167) - 72,095 500 556 500 500 100 100-0031-009-090003 Bank Fees 685 29 63 41 2,450 500 0 500 50

Total 1,405,340 1,418,381 1,653,885 1,540,350 1,572,265 1,628,315 1,234,801 1,972,299 1,694,784


The Planning & Building Director oversees the two divisions of the Department: The Planning Division and the Building Division. The Planning Division consists of the Planning and Building Director, Senior Planner, and Assistant Planner. The Division implements compliance with State of California Planning and Zoning Law, Environmental Quality Act, the General Plan and Housing Element, various Specific Area and local plans, and various regulations of the Municipal Code, particularly the Zoning Ordinance (Chapter 18). The Planning Division is responsible for processing development applications, informing and educating the community, and provides administrative and technical support to support to the Planning Commission and City Council as necessary. The Planning Division also provides support to the Heritage Preservation Board in its capacity as an advisory body on development permits and historic resource inventory nominations, as well as other assigned duties to promote historic preservation.

The Building Division implements compliance with California Building Code (including Fire Code, Historic Building Code, Housing Code, Residential Code, and Green Building Standards), Municipal Code Chapter 15 (Building Regulations), and Floodplain Management for National Flood Insurance Program Compliance. The Building Division is responsible for building permit review, issuance, and inspection, and for preparing residential resale reports. The Division’s Permit Technician is the point- of-contact for most project applications seeking review by one or more of the development services (Planning, Building, and Engineering) with additional support permit technician support from an Assistant Planner. Building Official and Building Inspector services are provided by an outside contractor.

The Planning and Building Department also conducts code enforcement matters involving violations of the Zoning Ordinance and/or Building regulations, as well as other potential use and/or nuisance issues identified under the Municipal Code.

Services

Mandated/Core Services: Planning is responsible for ensuring the City complies with all applicable State, Federal, regional, and local laws governing the development and redevelopment of the community. The Planning department prepares and maintains the General Plan, including the Housing Element and analyses and processes all development proposals. The Building Division processes all building permits as required by the California Building Code and Larkspur Municipal Code, and provides for intake and issuance of encroachment permits and major grading for the department of Public Works.

Additional Services: Planning provides support to the Heritage Preservation Board in both its regulatory and historical preservation roles.

Major Tasks Completed in Fiscal Year 2019-20 In 2019, the Building Division processed 1,196 permits. The Planning Division received 57 applications, with 23 applications approved by the Planning Commission and two denied. Zero Planning Commission actions were appealed to the City Council. The Zoning Administrator approved 14 project applications in 2019. The Planning Division took in 2 Administrative Permits. There were

Planning & Building Department


19 applications carried over from 2019 to 2020. Policy work included updates to the municipal code in regard to accessory dwelling unit (ADU) regulations, telecommunications standards, code enforcement, and commercial cannabis regulations.

The Planning and Building Department has also continued work in records management in the department, notably digitizing materials when possible. The Department also began the process to procure new land management software that will allow the Department to improve efficiencies, offer additional services digitally, and provide greater coordination and collaboration with the Public Works and Administration Departments.

Service Impacts of COVID-19 Uncertainties in Planning and Building activity will impact the cost recovery of staff time as well as the need for services. Due to budget constraints and potential decreases in activity, one of the two Permit Technician position is vacant, and additional permit technician support will be provided by the Assistant Planner. The Planning Department has also suspended its contract with a contractor for code enforcement services, with code enforcement now primarily being handled by the Senior Planner. Code enforcement activity will prioritize health and safety issues and address quality of life and nuisance complaints when possible. In response to public health orders, the Planning Commission has held virtual meetings and staff has adjusted services to engage with the community digitally.

The Department is reconfiguring its workspace and is participating in the organization-wide project of adopting a digital queue management system to manage counter services and appointments while accommodating social distancing and reduced hours.

Planning & Building Department Continued…

37

Fund

Account Number

Account Name

2014-2015 Total

Activity

2015-2016 Total

Activity

2016-2017 Total

Activity

2017-2018 Total

Activity

2018-2019 Total

Activity

2018-2019

Total Budget


Through April

2019-2020

Total Budget

2020-2021 Proposed

Budget

Planning 100 100-0039-000-001000 SALARIES 290,012 362,969 370,547 337,714 285,855 350,527 202,884 297,843 296,658 100 100-0039-000-001003 RHS/ADMIN LEAVE 3,717 7,511 - 6,625 9,953 3,717 677 5,641 5,930 100 100-0039-000-002000 OVERTIME - - - - - 1,500 - - - 100 100-0039-000-003000 PART TIME 33,142 - - 27,334 - - - - - 100 100-0039-000-003001 CONTRACT 5,885 - - - - - - - - 100 100-0039-000-005000 HEALTH BENEFITS 60,957 89,679 74,510 53,772 37,574 67,893 32,591 43,925 41,222 100 100-0039-000-006000 LONG TERM DISABILITY 958 1,426 1,448 1,390 1,140 1,449 933 1,385 1,327 100 100-0039-000-007000 MEDICARE 4,676 5,339 5,283 4,954 4,272 5,165 3,009 4,736 4,223 100 100-0039-000-008000 PERS 46,537 33,112 33,288 30,847 23,362 31,632 18,555 30,441 29,317 100 100-0039-000-008001 SIDE FUND LOAN PAYMENTS 1,687 503 (1,828) - - - - - - 100 100-0039-000-009003 VISION 348 190 200 250 47 1,050 - 810 825 100 100-0039-000-010000 SOCIAL SECURITY - - - - - - - - - 100 100-0039-000-011000 DEFERRED COMP 2,741 3,627 3,571 3,338 3,939 5,107 765 4,046 5,368 100 100-0039-000-011001 Cost Recovery - (96,487) (77,858) (131,330) (54,972) - - - - 100 100-0039-001-012000 CONTRACT SERVICES 16,126 12,958 710 650 63,578 500 41,633 10,000 10,000 100 100-0039-001-012025 MATCH FOR MTC GRANT - - - - - - - - - 100 100-0039-001-013000 IT Services - 7,316 9,167 10,096 10,375 7,305 6,574 7,300 7,300 100 100-0039-002-021000 AUTOMOTIVE FUELS 3,480 - - - - - - - - 100 100-0039-002-026000 OFFICE SUPPLIES 1,813 479 754 2,216 1,016 1,000 800 1,000 1,000 100 100-0039-004-040000 POSTAGE 31 - 1,255 1,106 978 1,000 14 1,000 1,000 100 100-0039-004-041000 TELEPHONE 365 390 999 1,217 1,355 1,000 1,310 1,000 1,000 100 100-0039-004-042000 TRAVEL/LODGING - 65 - 14 50 - - - - 100 100-0039-004-042001 Conference & Meetings - - - - 20 750 - 750 750 100 100-0039-004-042003 Training - - 430 215 - 800 - 800 800 100 100-0039-004-043000 AUTOMOBILE/PRIVATE 6,044 7,647 7,626 7,583 7,560 7,717 5,985 7,717 7,717 100 100-0039-005-056000 EQUIPMENT REPAIRS - - - - - - - - - 100 100-0039-006-062000 WORKERS COMP INSURANCE 9,634 12,699 13,576 14,107 14,182 15,329 11,108 11,201 11,761 100 100-0039-007-070000 DUES/MEMBERSHIP/SUBSCRIPTION 2,118 1,270 1,150 1,375 938 1,200 815 1,200 1,200 100 100-0039-007-070004 Recruitment - - - 1,973 428 - 472 - - 100 100-0039-007-072000 ADVERTISING 361 - 560 - 639 1,000 344 1,000 1,000 100 100-0039-007-073002 CONTINGENCY SPEC 36 314 - - - - - - - 100 100-0039-007-074000 RENT - - - - - - - - - 100 100-0039-007-074001 EQUIPMENT REPLACEMENT - - - 619 - - - - -

Total 490,667 451,007 445,389 376,063 412,288 505,641 328,470 431,795 428,398

Fund

Account Number

Account Name

2014-2015 Total

Activity

2015-2016 Total

Activity

2016-2017 Total

Activity

2017-2018 Total

Activity

2018-2019 Total

Activity

2018-2019

Total Budget


Through April

2019-2020

Total Budget

2020-2021 Proposed

Budget

Building Inspections 100 100-0048-000-001000 SALARIES 84,294 124,138 151,883 149,519 188,537 185,592 170,749 209,820 112,653 100 100-0048-000-001003 RHS - - - 2,162 3,387 1,239 1,895 1,239 1,239 100 100-0048-000-002000 OVERTIME - - - - - - - - - 100 100-0048-000-003000 PART TIME 5,575 7,304 6,562 9,085 9,590 41,505 7,550 10,000 10,000 100 100-0048-000-005000 HEALTH BENEFITS 13,860 23,438 28,013 26,470 30,175 30,618 22,064 29,943 19,848 100 100-0048-000-006000 LONG TERM DISABILITY 299 463 572 589 773 716 638 806 465 100 100-0048-000-007000 MEDICARE 1,294 1,898 2,289 2,298 2,857 2,691 2,558 3,042 1,622 100 100-0048-000-008000 PERS 12,212 11,720 14,800 13,475 15,974 16,016 14,183 19,133 9,139 100 100-0048-000-008001 SIDE FUND LOAN PAYMENTS 1,075 318 (1,455) - - - - - - 100 100-0048-000-009003 Vision 250 - 250 - 250 675 250 675 375 100 100-0048-000-010000 SOCIAL SECURITY 346 452 407 563 595 - 468 - - 100 100-0048-000-011000 DEFERRED COMP 789 1,211 1,472 1,434 1,861 3,416 1,656 3,658 3,442 100 100-0048-001-012000 CONTRACT SERVICES 156,605 182,188 211,623 214,581 207,563 198,000 206,586 206,650 198,651 100 100-0048-001-012027 NUISANCE ABATEMENT/CODE ENF. - - - - - - - - - 100 100-0048-001-013000 IT Services - 1,346 1,383 2,200 7,886 1,220 6,423 1,220 6,500 100 100-0048-002-021000 AUTOMOTIVE FUELS - - - - - - - - - 100 100-0048-002-026000 OFFICE SUPPLIES 357 745 12 302 369 200 1,902 200 200 100 100-0048-002-028000 MATERIALS & SUPPLIES - - 1,329 - - - - 1,500 - 100 100-0048-004-040000 POSTAGE - - - - - - - - - 100 100-0048-004-041000 TELEPHONE - - 604 815 949 - 1,004 800 1,200 100 100-0048-004-042000 TRAVEL/LODGING - - - - - - - - - 100 100-0048-004-042003 Training - - - - - 500 - 500 500 100 100-0048-005-056000 EQUIPMENT REPAIRS 722 - 781 781 781 781 - - - 100 100-0048-006-062000 WORKERS COMP INSURANCE 3,573 4,300 5,396 5,245 8,728 9,434 7,825 7,891 8,443 100 100-0048-007-070000 DUES/MEMBERSHIP/SUBSCRIPTION - 300 215 213 331 600 431 200 300 100 100-0048-007-074001 EQUIPMENT REPLACEMENT - - - 488 - - - - - 100 100-0048-009-090002 Miscellaneour/Plan Checks - - - - - - 108,897 - -

Total 281,251 359,822 426,134 430,222 480,604 493,203 555,080 497,277 374,577

38

39

Fund

Account Number

Account Name

2014- 2015 Total

Activity

2015- 2016 Total

Activity

2016- 2017 Total

Activity

2017- 2018 Total

Activity

2018- 2019 Total

Activity

2018- 2019 Total

Budget


Through April

2019- 2020 Total

Budget

2020- 2021

Proposed Budget

Heritage 100 100-0085-000-001000 Salaries 10,863 24,006 24,171 24,317 29,052 20,844 - 11,721 - 100 100-0085-000-002000 Overtime - - - - - 516 - - - 100 100-0085-000-005000 Health Benefits 651 4,857 4,945 4,109 4,837 4,742 - 1,867 - 100 100-0085-000-006000 Long Term Disability - 82 98 104 119 95 - 52 - 100 100-0085-000-007000 Medicare 154 314 316 325 407 303 - 167 - 100 100-0085-000-008000 PERS 1,506 2,088 2,225 2,344 2,589 2,003 - 1,200 - 100 100-0085-000-011000 Deferred Comp 21 216 221 231 611 208 (342) 115 - 100 100-0085-001-012000 Contract Services 2,363 3,205 3,182 5,559 2,868 3,200 1,327 3,200 1,000 100 100-0085-002-026000 Office Supplies 174 613 635 820 559 600 - 600 - 100 100-0085-004-040000 POSTAGE - - 34 33 4 20 - 20 - 100 100-0085-007-070000 Dues/Memberships/Subscrip 23 - 180 180 180 180 - 180 - 100 100-0085-007-074000 Rent 160 160 160 160 160 160 160 160 -

Total 15,914 35,542 36,167 38,181 41,386 32,871 1,145 19,282 1,000


The Public Works Department is comprised of three divisions: the Administration/Engineering Division, the Streets and Facilities Maintenance Division and the Parks Maintenance Division.

Engineering/Administration Division

The Engineering Division manages large scale infrastructure improvements in the City through the Capital Improvement Program, coordinates with neighboring and regional agencies on larger scale infrastructure projects and administers public use of the City’s rights-of-way including issuing encroachment permits.

The Administration/Engineering division of the Public Works Department includes the Public Works Director/ City Engineer, Senior Engineer, Junior Engineer, Public Works Technician, Public Works Inspector (unfunded in FY 20/21) Administrative Analyst I and II. The functions include overall management of Public Works activities; Capital Improvement Program; GIS mapping and infrastructure asset management; storm water pollution prevention, and engineering and survey plan review services.

Services

Mandated/Core Services: The City's engineering functions are necessary to comply with State and Federal Law. Mandated services include public service request response tracking and follow-up; encroachment permit and grading permit processing, inspection and tracking; review of planning referral projects and building permits; city engineer and land surveyor functions; regulatory plans development, monitoring and reporting as it relates to infrastructure (i.e. ADA Transition Plan, Hazard Mitigation Plan, Storm Water Management Plan, Best Management Practices (BMP) plan, Traffic Management Plan, Pavement Management Plan, Capital Improvement Program and Landscape Management Plan.)

Additional Services: Public Outreach, Geographic Information Systems (GIS) management, City representation before regional boards/committees and organizations; coordination with neighboring and regional agencies on neighboring/regional projects

Major Tasks Completed in Fiscal Year 2019-20 Completed construction of the northern half of the new Bon Air road Bridge and opened to

traffic. Completed the first Measure B funded pavement repair project including repaving over five

miles of streets in Madrone Canyon and the Greenbrae Hills area. Completed city-wide Measure B funded Accessibility Improvements including over 120 new

ADA compliant curb ramps providing barrier free transitions from sidewalks to crosswalks. Awarded a construction contract for the second Measure B funded pavement repair project

including proposed repaving of over 5 miles of streets. Completed replacement of discharge piping system at Larkspur Marina Lagoon. The new pipe

and cistern allow for better passive water exchange between lagoon and creek and reduce maintenance needs.

Public Works Department


Secured $400,000 in TAM Safe Pathways to Schools grant funding for protected bike lanes on Doherty Drive and crosswalk enhancements at Piper Park; and $100,000 for pedestrian crossing improvements on South Eliseo Drive.

Awarded a contract for Safe Pathways to Schools Improvements on Doherty Drive adjacent to Redwood High School.

Completed TDA grant funded bicycle and pedestrian improvements on Magnolia Avenue at Doherty Drive.

Installed the first newly adopted standard park sign at Neighborhood Park.

Service Impacts of COVID-19 The Public Works Engineering Division will function at generally the same capacity as in Fiscal Year 2019-20. Essential engineering services are required for maintenance and rehabilitation of critical infrastructure includes streets and bridges. Street maintenance activities are required for liability purposes (potholes, signs, traffic signals, street lights etc.). The Public Works Engineering Division will continue to capture all cost-recovery opportunities when appropriate and seek grant opportunities where available. When possible, projects will be evaluated to see if work can be done in-house rather than contracted. The Measure B paving program and work on the Bon Air Bridge replacement will continue as scheduled. Depending on how revenues trend, lower priority CIP projects may be deferred. Due to uncertainties in the economy that may affect the amount of construction activity, the Department will use contractor services for public works inspection services.

Street and Facilities Maintenance Division

The Street and Facilities Maintenance Division includes the Superintendent (shared with the Parks Maintenance division), a Maintenance Worker I, and two Maintenance Worker IIs. The functions include the upkeep of the public thoroughfares including the maintenance of city streets, rights-of-way and associated infrastructure as well as buildings including City Hall, Railroad Depot building, Corporation Yard, 2 public restrooms and five storm drain pump stations (including two storm drain pump station buildings.)

Mandated/Core Services: The Streets and Facilities Maintenance Division is responsible for customer service response/tracking/follow-up for infrastructure repairs, maintains streets (including median islands, storm drain system, implements National Pollutant Discharge Elimination System NPDES (regulatory storm water requirements) Best Management Practices (BMP’s). The Division also supports 24 hour on-call emergency support, including as serving as first responders during flooding and fire events.

Major Tasks Completed in Fiscal Year 2019-20 Performed pothole repairs and street maintenance Cleaning of storm drain inlets Assisted with repairs to City Hall including second floor painting and HVAC system repair Assisted CMPA in signage and park closure during COVID-19 Public Health Orders

Public Works Department Continued…


Service Impacts of COVID-19

The Streets and Facilities Maintenance Division will function at generally the same capacity as in Fiscal Year 2019-20. Emergency response and critical repair will be prioritized. Noncritical improvements and repairs may be deferred due to budgetary constraints. Work may take longer to achieve as a result of staffing reductions due to reduced work hours The Division will implement modifications to City facilities to minimize risk of COVID-19 transmission, including reconfiguring when spaces, installing sneeze guards, and other best practices.

Parks Maintenance Division

The Parks Maintenance Division includes the Superintendent (shared with the Streets and Facilities Maintenance division), a Maintenance Worker I, and a Maintenance Worker II. The functions include the maintenance and enhancement of City owned recreational and environmental areas.

Mandated/Core Services: The Parks Maintenance Division is responsible for park and trail maintenance, customer service response and follow up, implementation of the NPDES (regulatory storm water requirements) Best Management Practices (BMP’s)The Division also supports 24 hour on-call emergency support, including as serving as first responders during flooding and fire events.

Major Tasks Completed in Fiscal Year 2019-20 Repairs of irrigation systems and water management Significant removal of dead/dangerous trees resulting from past drought and heavy storm

years Assist CMPA in signage and park closure during COVID-19 Public Health Orders

Service Impacts of COVID-19

The Parks Maintenance Division will function at generally the same capacity as in Fiscal Year 2019- 20. Emergency response, critical repair work will, and heavily used recreation areas will be prioritized while maintenance and upkeep of all areas (including nuisance vegetation clearing) and noncritical repairs to parks infrastructure may take longer to achieve as a result of staffing reductions due to reduced work hours.

Public Works Department Continued…

Fund

Account Number

Account Name

2014-2015 Total

Activity

2015-2016 Total

Activity

2016-2017 Total

Activity

2017-2018 Total

Activity

2018-2019 Total

Activity

2018-2019

Total Budget


Through April

2019-2020

Total Budget

2020-2021 Proposed

Budget

Engineering 100 100-0050-000-001000 SALARIES 260,393 288,127 306,149 340,440 368,976 549,992 335,921 682,659 543,927 100 100-0050-000-001003 RHS/ADMIN LEAVE - - - 3,985 4,182 7,929 8,958 11,609 8,579 100 100-0050-000-002000 OVERTIME - 448 140 685 768 - 712 - - 100 100-0050-000-003000 PART TIME - 11,987 849 - - - - - - 100 100-0050-000-003001 CONTRACT - 58,464 - - - - - - - 100 100-0050-000-005000 HEALTH BENEFITS 73,853 66,019 73,316 79,160 73,968 107,426 58,259 138,133 101,311 100 100-0050-000-006000 LONG TERM DISABILITY 903 888 1,154 1,281 1,391 2,087 1,324 2,586 2,461 100 100-0050-000-007000 MEDICARE 3,637 4,251 4,391 4,923 5,345 7,975 4,814 9,899 7,864 100 100-0050-000-008000 PERS 23,886 19,179 23,580 28,077 27,751 44,176 25,696 55,876 45,712 100 100-0050-000-008001 SIDE FUND LOAN PAYMENTS 1,179 344 (1,628) - - - - - - 100 100-0050-000-009003 VISION - 1,000 220 520 - 1,620 462 1,920 1,620 100 100-0050-000-009004 Phone Stipend 557 199 312 288 288 1,008 216 1,728 1,008 100 100-0050-000-010000 SOCIAL SECURITY 99 716 53 - - - - - - 100 100-0050-000-011000 DEFERRED COMP 2,461 2,517 2,946 3,436 3,248 7,060 3,099 8,387 13,920 100 100-0050-000-011001 Cost Recovery - - - - - (300,000) - (300,000) (300,000) 100 100-0050-001-012000 CONTRACT SERVICES 125,021 152,763 125,021 119,303 90,851 85,953 35,107 85,953 220,124 100 100-0050-001-012026 NEW CORP YARD 1,155 - - - - - - - - 100 100-0050-001-013000 IT Services - 30,794 30,647 25,161 25,369 26,500 20,933 30,000 26,500 100 100-0050-002-021000 AUTOMOTIVE FUELS 205 344 35 - - - - - - 100 100-0050-002-026000 OFFICE SUPPLIES 8,435 9,577 3,325 5,989 4,451 4,700 10,182 14,700 4,700 100 100-0050-003-030000 Utilities - 2,870 1,877 1,125 30 5,088 1,356 5,088 5,088 100 100-0050-004-040000 POSTAGE 216 108 194 701 392 300 182 300 300 100 100-0050-004-041000 TELEPHONE 2,116 834 2,592 2,819 3,326 3,000 2,778 3,000 3,000 100 100-0050-004-042000 TRAVEL/LODGING 2,368 157 1,409 1,732 174 500 206 500 500 100 100-0050-004-042001 Conferences & Meetings - 1,076 73 838 27 1,000 798 1,000 1,000 100 100-0050-004-042003 Training 60 - - 1,188 998 3,000 52 3,000 3,000 100 100-0050-004-043000 AUTOMOBILE/PRIVATE 4,026 1,383 1,987 1,710 2,294 6,220 4,676 6,220 6,220 100 100-0050-005-052000 BUILDING & STRUCTURES MAINT 17,436 18,117 18,912 22,266 21,523 21,870 14,417 21,870 21,870 100 100-0050-005-053000 AUTOMOTIVE EQUIPMENT REPAIRS - - - - - - 590 - - 100 100-0050-006-062000 WORKERS COMP INSURANCE 7,405 9,481 11,063 13,041 15,786 17,063 25,278 25,491 25,491 100 100-0050-006-063000 UNEMPLOYMENT COMPENSATION - - - - - - - - - 100 100-0050-007-070000 DUES/MEMBERSHIP/SUBSCRIPTION 3,072 2,095 2,165 2,953 4,741 3,000 7,507 3,000 6,000 100 100-0050-007-070004 Recruitment - - - 425 1,096 - 1,201 3,000 - 100 100-0050-007-074002 OFFICE RENT 4,702 - - - - - - - - 100 100-0050-008-087012 Equipment Replacement - - - - - - 5,416 - -

Total 543,186 683,738 610,781 662,046 656,976 607,467 570,141 815,919 750,195

Fund

Account Number

Account Name

2014-2015 Total

Activity

2015-2016 Total

Activity

2016-2017 Total

Activity

2017-2018 Total

Activity

2018-2019 Total

Activity

2018-2019

Total Budget


Through April

2019-2020

Total Budget

2020-2021 Proposed

Budget

PW Streets 100 100-0051-000-001000 SALARIES 348,780 303,487 325,539 373,210 365,694 335,610 257,757 320,589 305,853

100 100-0051-000-001003 RHS/ADMIN LEAVE - 2,008 - 12,057 12,299 5,077 7,456 5,077 5,892

100 100-0051-000-002000 OVERTIME 3,614 11,171 21,971 14,814 23,442 10,000 11,213 10,000 10,000

100 100-0051-000-003000 PART TIME - - - - - - - - -

100 100-0051-000-005000 HEALTH BENEFITS 110,359 103,313 124,670 128,132 142,432 145,513 74,936 120,605 121,792

100 100-0051-000-006000 LONG TERM DISABILITY 1,228 949 1,247 1,382 1,476 1,738 962 1,683 1,411

100 100-0051-000-007000 MEDICARE 3,825 4,433 4,847 5,752 5,600 4,866 3,843 4,649 4,332

100 100-0051-000-008000 PERS 39,703 18,757 22,368 26,251 25,419 25,468 17,039 25,730 23,597

100 100-0051-000-008001 SIDE FUND LOAN PAYMENTS 2,648 354 (3,435) - - - - - -

100 100-0051-000-009001 UNIFORM & VISION 250 600 1,896 870 1,143 1,230 1,450 - 1,080

100 100-0051-000-009004 Phone Stipend 713 499 325 708 792 792 594 792 792

100 100-0051-000-010000 SOCIAL SECURITY - - - - - - - - -

100 100-0051-000-011000 DEFERRED COMP 3,445 2,472 2,909 3,507 3,332 6,242 2,397 5,702 11,950

100 100-0051-000-011001 Cost Recovery - - - - - - - - -

100 100-0051-001-012000 CONTRACT SERVICES 138,090 221,284 102,110 121,607 132,401 120,000 126,374 120,000 120,630

100 100-0051-001-013000 IT Services - 1,390 2,311 1,040 838 1,735 442 1,735 1,735

100 100-0051-002-021000 AUTOMOTIVE FUELS 6,529 4,590 6,231 5,710 7,204 7,000 4,145 7,000 7,000

100 100-0051-002-025000 SMALL TOOLS & EQUIPMENT 38,711 17,358 27,901 9,942 24,119 20,000 14,746 20,000 20,000

100 100-0051-002-026000 OFFICE SUPPLIES 65 78 - - 22 - - - -

100 100-0051-002-027000 UNIFORM & CLOTHING 2,148 2,976 3,585 1,182 2,451 2,500 2,601 2,500 2,500

100 100-0051-003-030000 UTILITIES 20,476 14,054 10,295 10,553 22,244 21,200 11,168 21,200 21,200

100 100-0051-003-031000 STREET LIGHTING 136,017 134,324 136,371 126,487 144,160 113,583 107,331 113,583 113,583

100 100-0051-003-035000 MISC UTILITIES 19,811 38,076 15,282 22,661 17,331 25,000 17,535 25,000 25,000

100 100-0051-004-040000 POSTAGE - - - - - - - - -

100 100-0051-004-041000 TELEPHONE 1,553 2,036 1,188 1,524 1,731 1,500 1,409 1,500 1,500

100 100-0051-004-042000 TRAVEL/LODGING - - - - 448 2,000 42 2,000 2,000

100 100-0051-004-042003 Training - - 350 2,119 472 4,000 - 4,000 4,000

100 100-0051-004-043000 AUTOMOBILE/PRIVATE 416 1,570 5,000 4,862 5,331 2,020 4,020 2,020 2,020

100 100-0051-005-052000 BUILDING & STRUCTURES MAINT 1,163 1,760 658 586 24,502 35,500 2,475 7,500 7,500

100 100-0051-005-053000 AUTOMOTIVE EQUIPMENT REPAIRS 16,751 11,735 12,098 12,864 14,630 22,500 13,297 22,500 22,500

100 100-0051-005-056000 EQUIPMENT REPAIRS 9,190 17,955 21,773 2,949 26,268 20,000 2,693 20,000 20,000

100 100-0051-005-057000 STREETS/ALLIES/SIDEWALKS 34,397 23,064 42,790 86,812 85,398 90,000 67,630 90,250 47,250

100 100-0051-006-062000 WORKERS COMP INSURANCE 9,026 11,212 11,143 10,605 12,996 14,048 14,334 14,750 14,750

100 100-0051-006-063001 Unemployment Comp 1,868 10,769 - - 5,880 12,753 256 12,753 12,753

100 100-0051-007-070000 DUES/MEMBERSHIP/SUBSCRIPTION 3,102 2,103 3,281 1,021 2,219 3,500 1,026 3,500 3,500

100 100-0051-007-070004 Recruitment - - 2,381 173 596 - - - -

100 100-0051-007-072000 ADVERTISING - 1,140 - - - - - - -

100 100-0051-007-073002 CONTINGENCY SPEC - - 71,451 10,130 - - - - -

100 100-0051-007-074000 RENT 7,200 7,200 7,800 6,600 7,200 7,200 6,600 7,200 7,200

100 100-0051-007-074001 EQUIPMENT REPLACEMENT - 10,318 13,757 13,757 13,757 13,475 44,968 55,475 13,475

Total 961,078 983,03544 1,000,090 1,019,864 1,133,826 1,076,050 820,738 1,049,293 956,795

45

Fund

Account Number

Account Name

2014-2015

Total Activity

2015-2016

Total Activity

2016-2017

Total Activity

2017-2018

Total Activity

2018-2019

Total Activity

2018-2019

Total Budget


Through April

2019-2020

Total Budget

2020-2021 Proposed

Budget

PW Parks 100 100-0071-000-001000 SALARIES 245,321 211,422 181,261 150,663 176,750 258,913 239,445 308,516 323,501 100 100-0071-000-001003 RHS/ADMIN LEAVE - - - 5,754 5,224 2,364 1,254 2,365 2,733 100 100-0071-000-002000 OVERTIME 1,244 6,298 8,300 4,005 3,597 5,000 4,331 5,000 5,000 100 100-0071-000-003000 PART TIME - - - - - - - - - 100 100-0071-000-005000 HEALTH BENEFITS 72,039 54,002 37,122 23,685 39,494 58,878 48,321 82,705 105,109 100 100-0071-000-006000 LONG TERM DISABILITY 826 566 656 493 674 1,069 824 1,268 1,437 100 100-0071-000-007000 MEDICARE 3,307 2,929 2,620 2,054 2,569 3,754 3,452 4,473 4,636 100 100-0071-000-008000 PERS 23,817 13,634 11,521 8,749 10,933 19,422 16,702 25,572 27,820 100 100-0071-000-008001 SIDE FUND LOAN PAYMENTS 700 276 (2,406) - - - - - - 100 100-0071-000-009001 UNIFORM & VISION - 850 476 850 1,149 1,050 - - 1,500 100 100-0071-000-009004 Phone Stipend 212 208 156 324 360 360 270 360 360 100 100-0071-000-010000 SOCIAL SECURITY - - - - - - - - - 100 100-0071-000-011000 DEFERRED COMP 2,522 1,906 1,583 1,263 1,538 5,163 2,151 6,049 7,355 100 100-0071-000-011001 Cost Recovery - - - - - - - - - 100 100-0071-001-012000 CONTRACT SERVICES 77,575 66,709 134,560 136,220 172,455 171,500 40,423 77,500 77,500 100 100-0071-001-013000 IT Services - 977 68 - - - 68 - - 100 100-0071-002-020001 AGRICULTURAL/MATERIALS/SUPPL - - - - - - - - - 100 100-0071-002-021000 AUTOMOTIVE FUELS 6,565 4,536 6,094 5,710 7,204 7,000 4,029 7,000 7,000 100 100-0071-002-025000 SMALL TOOLS & EQUIPMENT 3,131 5,448 7,403 10,656 10,733 8,500 16,836 8,500 8,500 100 100-0071-002-026000 OFFICE SUPPLIES - - 522 - - - - - - 100 100-0071-002-027000 UNIFORM & CLOTHING 1,306 3,077 4,003 1,303 2,038 2,500 2,144 2,500 2,500 100 100-0071-003-030000 UTILITIES 1,505 1,670 1,389 1,950 1,986 1,802 16,524 1,802 1,802 100 100-0071-003-034000 WATER/PARKS 87,422 83,849 93,354 81,785 106,833 124,500 75,009 124,500 124,500 100 100-0071-004-042000 TRAVEL/LODGING - - (18) - - - - - - 100 100-0071-004-042003 Training - - - - - - - - - 100 100-0071-004-043000 AUTOMOBILE/PRIVATE 95 570 2,447 2,681 2,450 - 1,663 - - 100 100-0071-005-050000 LANDSCAPING 63,879 41,887 39,515 44,388 43,264 27,000 25,192 27,000 27,000 100 100-0071-005-052000 BUILDING & STRUCTURES MAINT 13,445 15,586 15,141 14,770 14,570 10,000 24,264 20,000 15,000 100 100-0071-005-053000 AUTOMOTIVE EQUIPMENT REPAIRS - - - - - - - - - 100 100-0071-005-056000 EQUIPMENT REPAIRS 3,148 4,726 3,723 247 2,708 3,500 - 3,500 3,500 100 100-0071-006-062000 WORKERS COMP INSURANCE 6,783 8,364 9,145 8,435 10,026 10,837 11,506 10,837 10,837 100 100-0071-007-070000 DUES/MEMBERSHIP/SUBSCRIPTION 300 652 300 600 600 - - - - 100 100-0071-007-070004 Recruitment - - - - 1,139 - - - - 100 100-0071-007-074001 EQUIPMENT REPLACEMENT - - - 15,431 - - - - - 100 100-0071-008-087008 OTHER EQUIPMENT - 614 - (3,824) (5,052) (4,500) (723) (4,500) (4,500)

Total 615,140 530,756 558,934 518,192 613,242 718,612 533,684 714,947 753,090


The newly formed Community Services Department consists of the Library Division and Recreation Divisions. Both Divisions are overseen by a Director of Community Services*. The Director is responsible for the strategic and day-to-day operations of the Library in accordance with the policies and regulations established by the City Council and also serves as a city Librarian. The Director works with the Library Board of Trustees and Parks and Recreation Commission to ensure that services and resources meet the needs of the community.

One professional librarian and a circulation supervisor support the Director of Community Services in providing library services (there is a Library Assistant Position and two Librarian positions that are unfunded in FY 2020-21). Hourly workers also support the staff and library operations. The Recreation Division is staffed by the Recreation Supervisor with support by contractors. The Division works with the Parks and Recreation Commission and provides for the community’s recreational needs with athletic programs, summer camps for kids, facility rentals, and a community garden.

Services

Library Division

Mandated/Core Services: Provision of Library services is not mandated by State or Federal Law. The Larkspur Municipal Code calls for the provision of Library Services to satisfy the general public’s educational, recreational and informational needs.

Additional Services: The Larkspur Library significantly expands the breadth of its collection, resources, technologies and services as a member of MARINet, a consortium of Marin public and academic libraries.

Through MARINet, the Larkspur Library is also a member of LINK+, a network which provides access to over 10 million unique holdings from participating public and academic libraries across California and Nevada.

Through MARINet, Larkspur is part of the CENIC high speed, broadband network which provides reliable, independent internet and network services to our library patrons.

The Larkspur Library is also a member of NorthNET, a northern Californian consortium of public libraries; and a member of OCLC (Library of Congress.)

With memberships and participation in such consortiums, the Library gains access to collections, services and technologies at a fraction of the cost it would take for Larkspur to independently set up and maintain such operations.

Recreation Division

Mandated/Core Services: Provision of Recreation services is not mandated by State or Federal law. The Larkspur Municipal Code creates the Parks and Recreation Commission, which the City Council has charged with recommending enhancements to the Larkspur quality of life through recreation.

*Department undergoing reorganization and is shown as Library Director in position allocation list. Recreation Director position will be removed.

Community Services Department


Additional Services: The Recreation Department includes two enterprise operations, Super Cool Summer School and the Twin Cities Child Care.

Major Tasks Completed in Fiscal Year 2019-20 Library Division

The Larkspur Library offered 377 programs for adults, children, and teens during the FY 2019-20, with a combined attendance of 8,135. The Library has also taken advantage of social media platforms to share the 24/7 virtual content that the Larkspur Library provides to the public and to build stronger and more engaged patrons and community. As the stay-at-home order went into the effect, the Library created a #LarkspurLibraryatHome social media campaign to facilitate a virtual community during the shelter-at-home orders. The Library added nine new e-services in FY 2019-20, bringing the number of e-services to 25.

Recreation Division

The Recreation Division served 2664 participants in programs (tennis classes, after school classes, community garden, Larkspur Walkers, camps and various programs). This is down from 3918 in FY 18/19 contributed to lack of spring and early summer programming due to COVID-19 public health orders. Recreation hosted 4 special events in 2019 at Piper Park (Music & Movies in the Park) with a total estimated attendance of 1,000 community members.

Service Impacts of COVID-19 The Library Division will function at significantly reduced capacity in Fiscal Year 2019-20. The evolving COVID-19 situation may necessitate changes to state and local public health guidelines, requiring the Library to shift how services are delivered multiple times in during the year in order to ensure public health and safety.

Impacts to the economy have led to diminished revenues for the City, particularly in the areas of sales and Transient Occupancy Tax (TOT). In order to realize cost savings, the Library Division has suspended three open positions: one Library Assistant and two Librarians. The Library will continue to adapt the Library in new ways to deliver a service model of virtual programs and social distancing, including the implementation of software to manage the number of patrons entering the Library by scheduling appointments, offer curbside pickup options, expand virtual services and outreach, and seek opportunities to collaborate with the Recreation Division and neighboring libraries to community services. It is anticipated that there will be reduced Library hours and service levels through Fiscal Year 2019-20.

Recreation Division activity will be reduced due to public health orders and social distancing best practices. The Recreation Division will provide virtual recreation services to engage the community and offer camps, classes, and facility rentals on a limited basis.

Community Services Department Continued…

Fund

Account Number

Account Name

2014-2015

Total Activity

2015-2016

Total Activity

2016-2017

Total Activity

2017-2018

Total Activity

2018-2019

Total Activity

2018-2019

Total Budget


Through April

2019-2020

Total Budget

2020-2021 Proposed

Budget

Library 100 100-0080-000-001000 SALARIES 391,263 367,130 375,535 399,017 403,762 405,978 286,445 422,451 266,031

100 100-0080-000-001003 RHS/ADMIN LEAVE - 4,148 - 7,113 6,710 4,000 (5,750) 4,000 4,000

100 100-0080-000-002000 OVERTIME - - - - - - - - -

100 100-0080-000-003000 PART TIME 57,991 56,438 55,234 57,902 60,245 65,488 54,105 65,968 44,437

100 100-0080-000-003001 CONTRACT - - - 160 - - - - -

100 100-0080-000-005000 HEALTH BENEFITS 130,895 138,935 134,442 110,866 92,167 117,660 60,972 112,260 71,745

100 100-0080-000-006000 LONG TERM DISABILITY 1,409 1,223 1,400 1,544 1,722 1,579 1,031 1,646 939

100 100-0080-000-007000 MEDICARE 6,458 6,125 6,162 6,673 6,787 10,897 4,947 11,172 7,104

100 100-0080-000-008000 PERS 56,558 31,891 31,568 33,721 32,311 37,511 22,375 42,229 23,735


100 100-0080-000-009003 VISION 993 240 216 442 457 1,800 973 1,800 900

100 100-0080-000-010000 SOCIAL SECURITY 3,458 3,767 3,174 3,495 3,585 - 3,307 - -

100 100-0080-000-011000 DEFERRED COMP 3,622 3,476 2,888 2,916 2,878 7,960 2,383 11,725 7,104

100 100-0080-001-012000 CONTRACT SERVICES 2,597 610 2,675 717 1,802 2,600 1,105 2,600 2,600

100 100-0080-001-013000 IT Services - 21,159 16,375 7,518 9,274 22,000 6,806 22,000 19,000

100 100-0080-002-024000 PRINTED & PHOTOGRAPHIC 31,260 29,446 29,187 32,051 29,882 30,000 19,442 30,000 24,000

100 100-0080-002-024001 CHILDREN'S BOOKS 10,643 9,428 8,794 10,154 10,020 10,000 6,583 10,000 10,000

100 100-0080-002-024002 ADULT AUDIOVISUAL 6,172 5,203 4,696 2,755 5,484 5,564 4,696 5,564 4,000

100 100-0080-002-024003 ADULT SUBSCRIPTIONS 4,482 3,358 4,634 4,958 5,088 5,072 5,008 5,072 2,000

100 100-0080-002-024004 CHILDRENS AUDIOVISUAL 792 1,445 649 1,120 1,483 1,507 220 1,507 1,500

100 100-0080-002-024006 E BOOKS 1,501 1,203 1,602 - 1,500 1,550 9,437 1,550 1,000

100 100-0080-002-024007 Electronic & Digital Services - - - - - - 1,512 6,250 1,000

100 100-0080-002-026000 OFFICE SUPPLIES 11,676 9,962 9,701 11,154 12,924 12,700 10,200 12,200 6,000

100 100-0080-004-040000 POSTAGE 348 370 342 373 306 500 121 500 500

100 100-0080-004-041000 TELEPHONE 523 52 604 815 949 620 1,004 620 1,200

100 100-0080-004-042000 TRAVEL/LODGING - 60 59 - - 500 - 500 100

100 100-0080-004-042001 Conferences & Meetings - - 105 - 118 400 - 400 100

100 100-0080-004-042003 Training 190 75 210 174 308 500 - 500 500

100 100-0080-004-043000 AUTOMOBILE/PRIVATE 4,236 2,852 3,177 4,238 4,200 4,200 2,304 4,200 4,200

100 100-0080-005-052000 BUILDING & STRUCTURES MAINT 48 90 815 591 2,205 750 22 750 500

100 100-0080-005-056000 EQUIPMENT REPAIRS 1,913 382 - - - 200 - 200 200


100 100-0080-006-063000 UNEMPLOYMENT COMPENSATION - 5,484 - 54 239 - - - -

100 100-0080-007-070000 DUES/MEMBERSHIP/SUBSCRIPTION 1,275 1,412 1,072 1,428 1,403 2,500 816 2,500 900

100 100-0080-007-070001 MARINET ANNUAL FEES 63,841 58,503 65,788 77,822 81,571 85,108 81,104 85,700 89,668

100 100-0080-007-070004 Recruitment - - 26,024 746 722 - 1,374 250 250

100 100-0080-007-072000 ADVERTISING 79 200 196 131 142 200 1 200 200

100 100-0080-007-073002 CONTINGENCY SPEC - - 11,125 - 24,374 10,000 - 10,000 -

100 100-0080-007-074001 EQUIPMENT REPLACEMENT - - 86 2,206 1,720 2,500 1,198 14,661 10,000

100 100-0080-009-090000 Special Projects Programs - - - - 10,230 10,000 12,990 12,000 12,000

Total 809,313 782,496 809,9674 8 796,157 832,233 878,777 612,486 918,863 634,095

Fund

Account Number

Account Name

2014-2015

Total Activity

2015-2016

Total Activity

2016-2017

Total Activity

2017-2018

Total Activity

2018-2019

Total Activity

2018-2019

Total Budget


Through April

2019-2020

Total Budget

2020-2021 Proposed

Budget

Recreation 100 100-0072-000-001000 SALARIES 212,590 219,966 232,637 226,530 237,995 240,310 210,894 258,074 76,560

100 100-0072-000-001003 RHS/ADMIN LEAVE 4,261 6,949 - 9,588 11,173 7,489 2,593 7,489 2,802

100 100-0072-000-002000 OVERTIME - - - - - - - - -

100 100-0072-000-003000 PART TIME 46,701 37,759 43,917 45,201 44,076 57,000 15,532 57,000 57,000

100 100-0072-000-005000 HEALTH BENEFITS 58,033 68,417 71,227 75,918 68,791 77,208 47,589 76,849 39,099

100 100-0072-000-006000 LONG TERM DISABILITY 849 915 972 1,016 1,115 1,025 909 1,115 392

100 100-0072-000-007000 MEDICARE 3,869 3,810 3,806 3,933 4,154 7,845 3,256 8,103 5,471

100 100-0072-000-008000 PERS 31,211 18,642 19,841 20,107 19,669 19,773 17,435 22,672 5,168


100 100-0072-000-009003 VISION 250 250 - - 208 750 - 750 300

100 100-0072-000-009004 Phone Stipend 1,344 1,451 1,231 1,440 1,500 3,120 1,080 3,120 1,560

100 100-0072-000-010000 SOCIAL SECURITY 2,663 2,444 2,637 2,763 2,772 - 963 - -

100 100-0072-000-011000 DEFERRED COMP 2,006 2,164 2,181 2,253 2,366 2,793 2,093 2,971 766

100 100-0072-000-011001 Cost Recovery - - - - - - - - -

100 100-0072-001-012000 CONTRACT SERVICES 133,947 148,913 178,354 197,240 215,291 223,000 184,296 223,000 223,000

100 100-0072-001-012009 GYM COSTS 20,208 29,618 24,679 20,444 22,105 20,000 16,755 20,000 20,000

100 100-0072-001-012032 REC DESK FEES - - - - - 3,000 - 3,000 3,000

100 100-0072-001-013000 IT Services - 15,915 18,000 15,043 11,514 15,400 13,399 15,400 15,400

100 100-0072-002-021000 AUTOMOTIVE FUELS 488 - - - - - - - -

100 100-0072-002-024000 PRINTED & PHOTOGRAPHIC 7,474 5,235 7,737 - - 10,000 1,443 10,000 10,000

100 100-0072-002-026000 OFFICE SUPPLIES 1,522 4,024 2,425 1,754 2,983 2,500 2,748 2,500 2,500

100 100-0072-002-028000 MATERIALS & SUPPLIES 28,051 10,419 24,158 21,092 20,776 27,500 17,862 27,500 27,500

100 100-0072-004-040000 POSTAGE 1,606 2,030 502 312 230 2,000 - 2,000 2,000

100 100-0072-004-041000 TELEPHONE 3,666 2,956 3,554 3,270 3,434 3,300 2,918 3,300 3,300

100 100-0072-004-042000 TRAVEL/LODGING 734 50 67 1,235 55 1,200 - 1,200 1,200

100 100-0072-004-042003 Training - - - - - 250 - 250 250

100 100-0072-004-043000 AUTOMOBILE/PRIVATE 4,491 7,679 8,180 7,800 7,975 7,800 6,175 7,800 7,800

100 100-0072-005-052000 BUILDING & STRUCTURES MAINT 7,284 5,899 7,613 14,995 11,534 9,000 11,061 7,500 7,500


100 100-0072-006-063000 UNEMPLOYMENT COMPENSATION 735 8,400 - - - - - - -

100 100-0072-006-064000 INSURANCE/MISC 1,100 1,100 1,500 - - 1,500 - 1,500 1,500

100 100-0072-007-070000 DUES/MEMBERSHIP/SUBSCRIPTION 1,255 1,174 1,297 737 570 - 320 320 320

100 100-0072-007-070004 Recruitment - - - 452 - - 32 - -

100 100-0072-007-072000 ADVERTISING - 407 - - - - - - -

100 100-0072-007-074001 EQUIPMENT REPLACEMENT - - - - - - - - -

100 100-0072-008-087010 Capital Outlay - 11,500 - - - - - - -

Total 586,502 628,648 662,601 680,880 699,370 753,582 568,979 773,119 524,094

49


Central Marin Police Authority


Central Marin Fire Authority


Construction in Progress

Construction in Progress accounts are used to track capital project costs from project inception to completion. At the time of completion, the project’s output is recorded as a fixed asset and the project account(s) are zeroed-out.

The full Capital Improvement Plan can be found at: www.cityoflarkspur.org/CIP2020

Capital Improvement Plan

http://www.cityoflarkspur.org/CIP2020

City of Larkspur Five-Year Capital Improvement Program | FY 2019/20 thru FY 2023/24

CIP PROJECT SUMMARY Pg #

Project

Number

Project Name FY 2020/21 New Funding Total

Estimated Project Cost

St

atus

**

Project Description

Source* Amount

Building Projects $ - $ 320,000

8 18-101 Fire Station 16 Improvements

General Fund Reserve

-

320,000

PF Water intrusion improvements.

Parks Projects $ (90,000) $ 652,202 12 22-201 Piper Park Picnic and Path

Improvements County Parks

Measure A

-

125,000

F

Improvements to picnic areas (new tables and barbecue pits) and resurfacing of paths

14 18-201

Parks Signs

County Parks Measure A

-

93,000

F Standardize entry signs at all city parks

16 18-202

Niven Park Improvements


(90,000)

133,000

F

Minor fencing, landscaping and ADA improvements per Mini-Parks Action Plan.

18 18-204

Piper Park Volleyball Ct #2

County Parks Measure A, RR

-

41,202

F

Upgrade to professional grade sand similar to Court #1

20 20-201

Greenbrae School Park


-

125,000

F

Improvements to playground area and park furnishings per Mini-Parks Action Plan.

21 20-202

Heatherwood Park Phase 2


-

90,000

F

Phase 2 improvements to Heatherwood Park including playground upgrades.

22 23-201

Hamilton Park


-

45,000

F

Landscape & hardscape improvements & ADA compliance upgrades.

Transportation, Drainage & Utility Projects $ 18,338,254 $ 81,192,552 24 21-301 Measure B Group 3

Pavement Rehab Measure B, Gas

Tax and VIF

4,320,000

4,320,000

F

Pavement rehabilitation on City streets per adopted Measure B Street Repair Plan

26 21-302 East Sir Francis Drake


Tax and VIF

1,600,000

1,725,000

F

Pavement rehabilitation on East SFD per the adopted Measure B Street Repair Plan

28 21-306 City-wide SD Cleaning and

Inspection

VIF

100,000

100,000

F

Cleaning and video inspection of city storm drains for repair prioritization

30 21-307 Park Way Storm Drain

Improvements

VIF

48,000

600,000

PF

replacement storm drain in Park Way for undersized SD per SDMP

32 18-302 Doherty Drive Rule 20A

Utility Undergrounding

PG&E Rule 20A VIF

875,000

1,810,000

F

Removal of poles and wires and replacement of utilities underground

34 14-001 Bike and Pedestrian Paths

(2017-2021)

Gas Tax

36,250

181,250

F

Misc minor repairs and improvements to bicycle and pedestrian facilities

36 14-004 Magnolia ADA

Improvements Ph 2

VIF, CWPP

1,200,000

1,500,000

F

Removal of ADA barriers and paving on Magnolia Avenue from Post to King

38 11-047

Corte Alejo Storm Drain

Gas Tax TAM Msre A, AA & B

392,146

1,397,960

F

Replacement of failed drainage pipes from Via la Paz to Corte Alejo

40 04-011

Bon Air Bridge Replacement

HBP Grant, Bridge Fund

9,742,949

37,648,518

F Bridge replacement

42 19-304 Larkspur Marina Lagoon

Discharge Pipe Repair

RR

23,909

600,493

F Reconstruction of the lagoon outlet structure

44 20-301 Measure B Group 2


Tax and VIF

-

7,360,000

F

Pavement rehab on City streets per the adopted Measure B Street Repair Plan

46 19-302 Measure B ADA Curb Ramp

Installation

Measure B and VIF

-

3,012,091

F

Install approx 200 ADA curb ramps where required on all Measure B streets

48 18-306 Magnolia Bike and Ped -

Post to Doherty

TDA Grant, VIF

-

232,358

F

Path on east side of Magnolia from Post to Doherty and improved crosswalk at Post

50 16-011 Hillview Gardens Storm

Drain RR (Ross Valley

Watershed)

1,090,000

F Rerouting of storm drains to new pump station on Bon Air Road

52 15-002 Bon Air Bridge Mitigation

Projects HBP Grant, Bridge

Fund

-

4,006,900

F

Five permit-triggered projects of the Bon Air Bridge Replacement project

DRAFT proposed on June583, 2020 City Council Meeting 5

City of Larkspur Five-Year Capital Improvement Program | FY 2019/20 thru FY 2023/24

CIP PROJECT SUMMARY Pg #

Project Number

Project Name FY 2020/21 New Funding Total

Estimated Project Cost

St

atus

**

Project Description

Source* Amount

54 14-009 Public Stairs Improvements Gas Tax - 50,000 F Misc minor repairs including hand rails

56 14-011 Doherty Drive at Redwood High School Safe Pathways

TAM Safe Paths, Gas Tax, Msr A

- 427,500 F New MU path adjacent to sidewalk on south side of Doherty Dr from Riviera Cir to Lucky Dr

58 14-015 Central Pathway Connector

RR (Rose Lane), VIF

- 280,380 F Multi use path connection from Rose Lane subdivision to Route 15 path

60 21-303 Measure B Slurry Seal Measure B, Gas

Tax and VIF - 300,000 F

Slurry seal pavement rehab on City streets per adopted Measure B Street Repair Plan

61 21-304 Redwood Highway (south) Bike & Ped

unfunded - 1,200,000 UF Bicycle and pedestrian corridor improvements along Redwood Highway

62 21-305 Redwood Highway (north) Bike & Ped

TAM - 1,200,000 F Bicycle and pedestrian corridor improvements along Redwood Highway

63 22-301 Measure B Group 4 Pavement Rehab

Measure B, Gas Tax and VIF

- 7,900,000 F Pavement rehabilitation on City streets per adopted Measure B Street Repair Plan

64 23-301 2023 Pavement Rehab Gas Tax and VIF - 1,250,000 F Pavement rehab on City streets after completion of Measure B Street Repair Plan

65 24-301 2024 Pavement Rehab Gas Tax and VIF - 1,250,000 F Pavement rehab on City streets after completion of Measure B Street Repair Plan

66 24-302 Doherty Drive Buffered Bike Lanes

TAM SP2S, VIF - 500,102 F Buffered Bike Lanes on Doherty (Riviera to Larkspur Plaza Dr. and crosswalk at Piper Park

67 25-301 2025 Pavement Rehabilitation

Gas Tax and VIF - 1,250,000 F Pavement rehab on City streets after completion of Measure B Street Repair Plan

Projects Total $ 18,248,254 $ 82,164,754

*FUNDING SOURCE Legend: County Parks Measure A County of Marin (Parks) - sales tax TAM Measure A/ AA TAM for transportation/street improvements - sales tax TAM Measure B TAM for transportation/street improvements - Vehicle Reg Fee

CWPP City-wide Paving Plan - Bond Proceeds from City Sales Tax passed in November 2017

VIF Vehicle Impact Fee collected through garbage bill or development fees

HBP Grant Federal Highway Bridge Program Grant TDA Grant State Grant for bicycle and pedestrian improvements TAM Safe Paths TAM Safe Pathways to School grant derived from transportation sales tax (Measure A)

Bridge Fund City's matching portion to HBP Grant (11.47% to 20%) PG&E Rule 20A PG&E Credits for undergrounding overhead utilities Restricted Revenue (RR) third party funds received for specific projects Gas Tax Received through State for street maintenance/improvements (includes SB 1)

**STATUS Legend:

F -- fully funded

PF --partially funded

UF -- unfunded

54


Special revenue funds are created by the City Council to receive monies for which the use is restricted by law or policy. Some special revenue funds incur charges directly. Others are used to reimburse the General Fund or a capital account whenever they incur expenditures that qualify to be covered by special revenue. Money may not be moved between funds without the approval of the City Council.

Storm Drain Run-Off Ordinance No. 871 - Clean Storm Water Activity and Resolution 46-95 established a fee on the property tax roll that is collected in this fund and used to address the collection of storm water runoff.

Park Development This fund holds revenue collected for parks during the development process or from the City’s share of the countywide Measure A sales tax for parks are placed in this fund.

Transit Mitigation Development projects are often required to contribute money to this fund to help offset the impact of the development on traffic and circulation.

TOT Tax Transient Occupancy Tax (TOT) or hotel tax is collected on room rentals at hotels, as well as on short-term rental of spaces for recreational vehicles. By Council policy, 10% of the TOT is placed in this fund to be used to support activities that help the local business community.

Gas Tax A portion of the statewide gas tax is earmarked for local road maintenance and repair. These dollars are proportionated distributed to cities based on population. The City uses this fund to identify gas tax revenue.

Measure C In April 2014, the City began collecting revenue from the Larkspur Street Repair and Essential Services Measure, a ½-cent transaction and use tax. Though a general purpose tax, the City Council created a special revenue fund to maximize transparency for the voters. The tax was in effect until it was replaced by Measure B, which the City began collecting in April 2018. No more revenue is anticipated for this fund, but it will remain in the budget until no more cash remains. The Council set aside the balance in the Fund as a potential reserve for the Measure B fund or as a contribution to rehabilitation work on the City’s fire stations.

Road Impact Fee Large vehicles do proportionately more damage to the City’s roads than cars. The City collects fees from heavy vehicle involved in construction and from the refuse (garbage) hauler that are kept in this fund and used to maintain City roads.

Special Revenue


State/Regional Transportation Funds Federal, state, and regional transportation dollars are placed in this Fund and used for improving City roads. (Note that the Measure B in this fund is a Transportation Authority of Marin measure.)

Zimmer Trust Fund The City Council created this fund to keep track of a gift to the Larkspur Library of $751,707 from the Zimmer Family Trust. A little more than $600,000 in the fund is being treated as an endowment, with the interest available for use by the Library.

RMRA Transportation This fund is for distributions from the Road Maintenance and Rehabilitation Account, a state source created by Senate Bill 1 (2017) to address deferred maintenance of local streets and roads.

Measure B In April 2018, the City began collecting revenue from the Larkspur Essential Services Measure, a ¾- cent transaction and use tax. Though a general purpose tax, the City Council created a special revenue fund to maximize transparency for the voters. The City issued bonds to conduct a comprehensive rehabilitation of the road system and to date; Measure B revenue has only been used to make payments on these bonds.

Citywide Paving Plan This fund was created to hold the proceeds from bonds issued to conduct a comprehensive rehabilitation of the City’s road system. It should be noted that the City is not holding the bond proceeds. The proceeds are held by Union Bank as bond trustee. Designating the bonds as sitting in a fund provides a full accounting of the use of the proceeds as part of the budget process.

Special Revenue

57

Budget Worksheet City of Larkspur, CA Account Summary

2016-2017 Total

Budget

2016-2017 Total

Activity

2017-2018 Total

Budget

2017-2018 Total

Activity




Through April

2020-2021 Total Budget Bud 2020-21

Fund: 200 - STORM DRAIN RUN OFF 200-1201-200000 ASSESSMENT REVENUE 86,000 91,919 91,000 91,714 91,407 91,500 87,129 91,000 200-1204-101000 INTEREST - 509 200 1,072 2,153 500 1,493 500

Total Revenue 86,000 92,428 91,200 92,786 93,560 92,000 88,622 91,500

200-0052-001-012000 CONTRACT SERVICES 59,500 63,422 60,000 73,595 67,485 70,000 63,352 70,000 200-0052-009-090003 GIS MAPPING 500 - - - - 60,000 - 20,000 200-9999-301-000000 TRANSFER TO GENERAL FUND - - 20,000 - - 20,000 - -

Total Expenses 60,000 63,422 80,000 73,595 67,485 150,000 63,352 90,000 Net Change fav (unfav) 26,000 29,006 11,200 19,191 26,075 (58,000) 25,270 1,500

Fund: 400 - PARK DEVELOPMENT 400-1207-307001 PRIVATE DONATIONS - 200 - - - - - 400-1207-307002 PARK DEVELOPMENT 35,000 11,354 30,000 - 17,031 - 5,677 - 400-1207-307003 Measure A- Marin County Parks 89,021 47,520 96,327 134,651 47,124 90,000 51,693 75,413 400-1204-101000 INVESTMENT EARNINGS 50 1,609 500 1,848 4,742 1,500 2,637 1,000

Total Revenue 124,071 60,683 126,827 136,499 68,897 91,500 60,007 76,413

400-2012-010-240061 GREENBRAE SCHOOL PARK - - - - - - 400-2013-010-240062 Mini Parks Improvements 10,815 1,716 70,000 - - 90,000 - - 400-9999-302-000006 Transfer to Capital 323,136 228,132 - 12,239 69,899 - - -

Total Expenses 333,951 229,848 70,000 12,239 69,899 90,000 - - Net Change fav (unfav) (209,880) (169,164) 56,827 124,260 (1,002) 1,500 60,007 76,413

Fund: 701 - TRANSIT MITIGATION 701-1207-305002 DEVELOPERS 25,000 6,798 25,000 - 6,798 - 367 - 701-1204-101004 INVESTMENT EARNINGS 1,000 3,340 1,000 5,813 10,686 3,000 5,903 2,000

Total Revenue 26,000 10,138 26,000 5,813 17,484 3,000 6,270 2,000

701-2000-012-304000 GIS MAPPING - - - 3,655 1,750 3,800 - 1,500 701-9999-310-000000 TRANSFER TO GENERAL FUND 20,000 - 20,000 20,000 20,000 20,000 - -

Total Expenses 20,000 - 20,000 23,655 21,750 23,800 - 1,500 Net Change fav (unfav) 6,000 10,138 6,000 (17,842) (4,266) (20,800) 6,270 500

58


2016-2017 Total

Budget

2016-2017 Total

Activity

2017-2018 Total

Budget

2017-2018 Total

Activity




Through April


Fund: 704 - TOT TAX 704-1201-111000 TRANSIENT OCCUPANCY TAX 70,000 113,708 80,000 120,890 123,618 100,000 77,658 30,000 704-1204-101004 Investment Earnings 100 1,854 500 3,790 7,991 - 5,082 2,000

Total Revenue 70,100 115,562 80,500 124,680 131,609 100,000 82,740 32,000

704-2009-018-726009 COMMUNITY GRANTS - - - - - - 704-2011-018-726001 4TH JULY SECURITY AND BANDS - - - 20,520 3,983 5,000 4,609 - 704-9999-302-000006 Transfer to Capital 35,000 10,000 - - - - - 704-9999-309-000007 Transfer to Operating 10,000 34,655 50,000 37,510 44,755 50,000 - 555,000

Total Expenses 45,000 44,655 50,000 58,030 48,738 55,000 4,609 555,000 Net Change fav (unfav) 25,100 70,907 30,500 66,651 82,871 45,000 78,131 (523,000)

Fund: 900 - GAS TAX 900-1205-203002 Prop 42 Loan Repayment - - - 14,292 13,928 13,928 14,140 - 900-1205-203003 2103- PROP 42 REPLACEMENT 29,122 33,216 49,827 48,958 41,261 106,377 81,349 106,274 900-1205-203005 2105 77,115 69,927 72,333 68,224 67,765 68,594 56,443 66,671 900-1205-203006 2106 42,441 51,519 48,487 51,273 50,799 51,211 40,891 49,528 900-1205-203007 2107 107,087 88,657 93,444 88,789 85,222 89,589 70,174 80,205 900-1205-203008 2107.5 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 900-1205-203011 STATE GRANT - - 14,239 - - - - 900-9999-364000 TRANSFER IN - 32,319 - - - - - 900-1204-101004 INVESTMENT EARNINGS 100 2,441 500 9,297 16,785 5,000 9,942 5,000

Total Revenue 258,865 281,080 281,830 283,834 278,761 337,699 275,939 310,678

900-9999-302-000006 TRANSFER TO CAPITAL 180,911 62,373 942,644 151,870 149,809 446,250 - 486,250 900-9999-310-000010 TRANSFER TO GENERAL FUND 100,000 - 100,000 100,000 100,000 100,000 - 100,000

Total Expenses 280,911 62,373 1,042,644 251,870 249,809 546,250 - 586,250 Net Change fav (unfav) (22,046) 218,707 (760,814) 31,964 28,952 (208,551) 275,939 (275,572)

Fund: 901 - MEASURE C - End April 2019 901-1201-105004 Measure C 5% Other Proj 50,000 64,215 - - - - - 901-1201-105005 Sales Tax - Measure C 950,000 1,305,565 1,000,000 1,257,067 49,213 - 7,436 - 901-1204-101004 INVESTMENT EARNINGS 1,500 8,779 2,000 23,188 39,868 - 15,066 - 901-9999-364000 Transfer In 446,663 - - -

Total Revenue 1,001,500 1,378,559 1,002,000 1,726,918 89,081 22,502 -

901-9999-302-000000 TRANSFER OUT 1,350,000 544,618 1,600,000 1,212,283 1,228,111 - 384,940 - Total Expenses 1,350,000 544,618 1,600,000 1,212,283 1,228,111 - 384,940 - Net Change fav (unfav) (348,500) 833,942 (598,000) 514,635 (1,139,030) - (362,438) -

59


2016-2017 Total

Budget

2016-2017 Total

Activity

2017-2018 Total

Budget

2017-2018 Total

Activity




Through April


Fund: 902 - ROAD IMPACT FEE 902-1202-305000 CONSTRUCTION ROAD IMPACT FEE 130,000 218,446 130,000 160,687 266,357 130,000 127,141 50,000 902-1207-103014 REFUSSE VIF FEES 389,000 401,433 568,400 615,767 568,400 568,400 378,933 568,400 902-1204-101004 INVESTMENT EARNINGS 3,000 5,611 3,000 16,138 21,290 4,000 9,952 5,000

Total Revenue 522,000 625,490 701,400 792,592 856,046 702,400 516,027 623,400

902-9999-302-000006 Transfer to Capital 389,000 15,277 644,084 1,193,442 1,389,185 340,000 - 518,000 Total Expenses 389,000 15,277 644,084 1,193,442 1,389,185 340,000 - 518,000 Net Change fav (unfav) 133,000 610,213 57,316 (400,850) (533,139) 362,400 516,027 105,400

Fund: 903 - STATE/REGIONAL TRANS. FUNDS 903-1202-305002 Measure B Local Roads 98,465 101,658 - 3,193 3,193 96,360 99,553 - 903-1202-306003 TAM MEASURE A FUNDS 27,624 27,906 135,814 135,814 - 97,506 97,506 10,000 903-1202-307003 SAFE ROUTES GRANT - - 268,535 2,137 - - - - 903-1202-308001 MEASURE AA REVENUE - 99,173 - - 7,507 53,847 53,847 184,433 903-1205-309003 Federal Surface Transportation - - - 68,869 - - - - 903-1204-101004 INVESTMENT EARNINGS - 1,097 200 3,586 8,903 - 5,110 5,000

Total Revenue 126,089 229,834 404,549 213,599 19,603 247,713 256,016 199,433

903-0092-009-090002 Miscellaneous - - - 7,580 - - 903-9999-302-000006 TRANSFER TO CAPITAL - - 574,417 14,406 7,504 - - 392,146

Total Expenses - - 574,417 21,986 7,504 - 392,146 Net Change fav (unfav) 126,089 229,834 (169,868) 191,613 12,099 247,713 256,016 (192,713)

Fund: 905 - Zimmer Trust

905-1207-103001 Other Revenue - 661,420 - 90,288 - - - - 905-1204-101004 Investment Earnings - 2,767 - 8,335 15,447 - 6,117 6,000

Total Revenue - 664,187 - 98,623 15,447 6,117 6,000

905-0080-001-012002 LLCC Foundation 150,000 - - 905-9999-310-000000 Transfer Out - - - 2,205 - - - -

Total Expenses - - - 2,205 150,000 - - - Net Change fav (unfav) - 664,187 - 96,418 (134,553) - 6,117 6,000

60


2016-2017 Total

Budget

2016-2017 Total

Activity

2017-2018 Total

Budget

2017-2018 Total

Activity




Through April


Fund: 906 - RMRA Transportation 906-1205-203009 Road Maint Rehab Acct - - - 57,952 223,020 202,987 176,993 216,174 906-1204-101004 INVESTMENT EARNINGS - - - 760 2,126 500 1,774 2,000

Total Revenue - - - 58,712 225,146 203,487 178,768 218,174

906-9999-310-000000 Transfer Out - - - - 200,215 - - - Total Expenses - - - - 200,215 - - - Net Change fav (unfav) - - - 58,712 24,931 203,487 178,768 218,174

Fund: 907 - MEASURE B

907-1201-105005 Sales Tax - Measure B 259,114 2,552,538 2,400,000 1,564,162 1,500,000 907-1204-101004 INVESTMENT EARNINGS 566 14,123 45,000 23,946 20,000

Total Revenue - - - 259,680 2,566,660 2,445,000 1,588,108 1,520,000

907-0091-007-075003 Payments to Other Agencies 11,243 907-9999-302-000000 Transfer Out - 1,072,278 - 232,758 1,603,806

Total Expenses - 1,083,521 - 232,758 1,603,806 Net Change fav (unfav) - - - 259,680 1,483,139 2,445,000 1,355,350 (83,806)

Fund: 915 - CITY-WIDE PAVING PLAN

915-0000-125006 Union Bank Project fund 26,006,147 26,000,000 26,006,147 19,600,000

INVESTMENT EARNINGS - Total Revenue 26,006,147 26,000,000 26,006,147 19,600,000

915-9999-302-000000 TRANSFER TO CAPTIAL 6,400,000 3,122,562 6,300,000 Total Expenses - 6,400,000 3,122,562 6,300,000 Net Change fav (unfav) 26,006,147 19,600,000 22,883,584 13,300,000


Debt Service and Transfer Out

62

Fund

Account Number

Account Name

2014-2015

Total Activity

2015-2016

Total Activity

2016-2017

Total Activity

2017-2018

Total Activity

2018-2019

Total Activity

2018-2019

Total Budget


Through April

2019-2020

Total Budget

2020-2021 Proposed

Budget

Debt Service 100 100-0092-009-091000 INTEREST EXPENSE 76,139 68,389 73,760 67,278 60,638 - - - - 100 100-0092-009-096000 MERA BOND PAYMENT 39,742 39,746 39,794 39,768 39,812 40,000 39,708 40,000 40,000 100 100-0092-009-097000 MULTI-USE FIELD P&I - - - - - - - - - 100 100-0092-009-097001 Synthetic Field Replacement - - - - - - - - - 100 100-0092-009-098000 New Fire Truck Lease 74,385 - 81,233 83,435 85,696 97,955 384,940 97,955 - 100 100-0092-009-099000 CORP YARD LOAN PAYMENT 176,768 180,856 185,040 189,321 193,700 242,079 242,079 242,079 242,080

Total 367,034 288,990 379,827 379,801 379,846 380,034 666,727 380,034 282,080

Transfer Out 100 100-9999-302-0000 Transfer Out 1,011,311 1,593,492 309,142 4,075,471 1,446,608 - - - - 100 100-9999-302-000002 TRANSFER TO INSURANCE FUND 265,396 40,704 - 224,000 100,000 100,000 - 100,000 100,000 100 100-9999-302-000006 TRANSFER TO CAPITAL 4,348 35,976 219,409 546,617 52,135 100,000 - 100,000 100,000

Total 1,281,054 1,670,172 528,551 4,846,088 1,598,743 200,000 - 200,000 200,000


CITY OF LARKSPUR RESOLUTION 39/20

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LARKSPUR ADOPTING A PURCHASING POLICY FOR THE FISCAL YEAR 2020-21

WHEREAS, a Purchasing Policy provides the City of Larkspur a means of assuring continuity and uniformity in its purchasing operations, and provides guidelines for purchasing supplies and services; and

WHEREAS, the City Council reviews its Purchasing Policy on an annual basis.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Larkspur hereby

adopts the attached Exhibit A, “Purchasing Policy,” for the Fiscal Year 2020-21.

IT IS HEREBY CERTIFIED that the City Council of the City of Larkspur duly introduced and regularly adopted the foregoing resolution at a special meeting held on June 8, 2020, by the following vote:

AYES: COUNCILMEMBER:

NOES: COUNCILMEMBER:

ABSENT: COUNCILMEMBER:

ABSTAIN: COUNCILMEMBER:

Catherine Way, Mayor

ATTEST:

Alison Foulis, City Clerk

Policies and Budget Resolutions


Exhibit A

City of Larkspur

Purchasing Policy

PURPOSE

The purpose of this policy is to provide the City of Larkspur a means of assuring continuity and uniformity in its purchasing operations, and to provide guidelines for purchasing supplies and services.

1. POLICY The City of Larkspur is committed to purchasing supplies, services and equipment in a fair, open and equitable manner and at the lowest possible cost. Each person responsible for the procurement of goods and services for the City of Larkspur must follow these guidelines. These rules and regulations do not apply to public projects as defined in Section 20161 of the California Public Contracts Code. Rules applying to public projects are to be followed according to California Public Contracts Code.

2. CONFLICT OF INTEREST City employees shall not participate in the selection or in the award or administration of a contract (whether supported by either City or Federal funds) if a conflict of interest, real or apparent, would be involved. Such a conflict would arise when:

• The employee • Any member of his immediate family, • His or her partner, or • An organization that employs, or is about to employ, any of the above, has a financial or other interest in the

firm selected for award.

City employees are prohibited from soliciting or accepting gratuities, favors, gifts, or anything of monetary value from actual or potential contractors, bidders, vendors, or parties to purchasing agreements with the City. Provided, however, this prohibition shall not apply to gifts of nominal value which are intended for all City employees use or consumption or which the individual receives in recognition of national holidays, anniversaries, birthdays or similar occasions.

3. APPROVAL AUTHORITY / BID AMOUNTS • Mid-managers are authorized to approve purchases of up to $1,000 unless the purchase is for their personal

use, for example membership dues or reimbursement for supplies or services for the City of Larkspur, made with their personal monies, then the Department Head must approve the purchase.

• Purchases in excess of $1,000 require department head approval unless a purchase order or contract is approved.

Department heads must approve all credit card charges. City Manager approves all department head credit card receipts and purchases where a check will be issued to

the department head or the purchase is directly for their use. • The City Manager can authorize the purchase of services, supplies and equipment up to $50,000. • Council approval is required for all purchases greater than $50,000 (excluding sales tax).


• Formal bids must be received for purchases of services, supplies or equipment greater than $49,999.

4. OPEN MARKET OR INFORMAL BID PROCEDURE Open market or informal bids are required for all purchases $2,500 to $49,999. Requirements for open market or informal bids are as follows:

• Purchases shall, wherever possible, be based on at least three informal bids, and • Shall include consideration of the City preference to local businesses, and • Shall utilize Section 10- “Green” Purchasing Policy, and • Award of bid shall be awarded to the bidder offering the most advantageous bid to the City after

consideration of price, quality, durability, servicing, delivery time, standardization, and other factors

5. CONTRACTS Contracts must be reviewed by the City Attorney and signed by the City Manager.

6. CREDIT CARD PURCHASES Credit cards are issued to Department Heads, Mid-managers and Fire Captains, as needed. All purchases must be in accordance with authorized authority with the budget and purchasing policies. Credit card purchases may be made for gasoline, travel expenses, training seminars and for supplies or services that will not be billed by a vendor. Credit cards may not be used for employee’s personal purchases. If the credit card is accidentally used for personal expenditures the employee must immediately notify the Finance Director and reimburse the City for the charges.

7. GENERAL GUIDELINES • Account number - the department that is making the purchase is responsible for determining which budget

line should be charged for the expenditure. The Finance Department will review the coding and assist with any inconsistencies.

• Approval – The invoice must have proper approval prior to being forwarded to Accounts Payable. • Original invoice - all original invoices must be directed to the Finance Department, Accounts Payable, with

proper account code and authorization. • Credit card receipts must be forwarded to Accounts Payable with proper approval and account code as soon as

possible. Document purpose of purchase – if the purpose of the charge/receipt is not readily apparent the person making

the charge must state the purpose of the charge and the people attending, if appropriate.

If an invoice is received without an account code and appropriate approval it will be returned to the department. This delay may cause the payment to be paid in the following week and any finance charges incurred will be charged to the department.

8. GENERAL OFFICE SUPPLY ORDERS General office supplies are purchased by authorized personnel only to minimize unnecessary supplies, to reduce paperwork and to obtain the best volume purchase price. Generally, purchases of supplies will not be made more often than once a week. The following departments purchase supplies:

• The Administration Department orders general office supplies for shared supply items kept in the administration production room for the City Clerk, Finance, City Manager, and Planning departments.


• Library Department, • Fire Department for Fire and • Public Works departments for their respective divisions.

9. LOCAL BUSINESS / LOCAL BIDDER PREFERENCE Whenever possible, the City wishes to support local businesses and make a commitment to circulate tax dollars within the local economy. To help facilitate this, a preference to local businesses shall be given. The percentage allowed for local bidder preference as directed by Council is 5%.

Businesses must have a bricks and mortar place of business within the city limits with a business street address; residential addresses do not qualify.

Businesses must have a current business license and must report and pay sales tax to the State, which identifies the point of sale within the City limits.

The local preference shall not be applied in the following circumstances:

• The Business submits a proposal that exceeds the projected Budget Cost; • The proposal is in excess of one million dollars ($1,000,000.00); • State or federal law prohibits the use of local preferences; • The work is funded in whole or in part by a governmental entity where the laws, rules, regulations or policies

prohibit the use local preferences; • Emergency purchases; • Sole source purchases; • Cooperative purchasing agreements or utilization of other agency contracts; • The Business is determined to be unqualified to perform the work as determined by the City.

10. “GREEN” PURCHASING POLICY It is the policy of the City of Larkspur to purchase and use recycled products, whenever possible, to the extent that such use does not negatively impact health, safety, or operational efficiency.

• Departments shall examine their purchasing specifications and, where feasible, restructure them to include the use of products which contain post-consumer recycled content, are reusable, or are designed to be easily recyclable. Outside contractors bidding to provide products or services to the City shall be encouraged, if not required, to use recycled content whenever practicable.

• Whenever feasible, recycled paper shall be purchased and used in copy machines and printers. • When recycled products are used, departments are encouraged to label these products to indicate their

recycled content. The use of the “recycled content” symbol on letterhead stationery and business cards shall be encouraged, whenever possible.

• The City of Larkspur will favorably consider the selection of recycled content and renewable materials, products and supplies over their non-recycled content and non-renewable alternatives in cases where availability, fitness, operational efficiency, quality, safety, and price of the recycled product is otherwise equal to, or better that the


non-recycled content and/or non-renewable alternative. • Environmentally preferable products and services that are comparable in quality to their standard counterparts

should receive a price preference of 5%. The percentage preference shall be based on the lowest bid or price quoted by the supplier or suppliers offering non-recycled and/or non-renewable products.

• The City of Larkspur may cooperate with other local governments as appropriate to develop a comprehensive, consistent, and effective countywide regional procurement effort intended to stimulate the market for recycled products, reusable products, and products designed to be recycled.

11. SHIPPING INSTRUCTIONS To facilitate efficient and direct shipment of your department orders, please be sure to specify your department name on all orders either verbal or written. Also, Attention: (your name) is very helpful in directing deliveries if another department receives a misdirected delivery.

12. TRANSFER OR DISPOSAL OF FIXED ASSETS Transfer or disposal of City assets must be requested in writing in advance of such transaction. Written request should be forwarded to the Administrative Services Director.

13. CONFLICTS OF INTEREST No employee, officer or agent of the City may participate in the selection, award or administration of a contract if he or she has a real or apparent conflict.

• A conflict of interest includes any circumstances under which the employee, officer or agent or any member of this or her immediate family, his or her partner, or an organization which employs or is about to employ any of those parties, has a financial interest in or a tangible personal benefit from a vendor considered for a contract. No officer, employee, or agent of the City may solicit or accept gratuities, favors, or anything of monetary value from vendors or parties to subcontracts. Disciplinary actions, up to and including termination for cause, will apply to violation of theses conflict of interest standards, in accordance with City policy, and/or as applicable, a collective bargaining agreement, employment contract, or contract for services.

• It is a breach of ethical standards for City personnel to accept gifts, rebates, kickbacks, personal services, or in any way incur personal gain form a vendor, or potential vendor, doing business with the City.

• A City employee may not participate in the vendor selection process if the employee has (1) financial relationship with the person or firm seeking a contract, under Government Code section 87100, or (2) a real or apparent conflict of interest pursuant to the Federal Procurement Requirements, as defined in number 14 below.

• A vendor that develops or drafts specifications, requirements, statement of work, invitation for bids, request or request for proposals for a procurement must be excluded from competing for that procurement.

14. FEDERAL PROCUREMENT • Purpose and Applicability. This Federally Funded Procurement Policy (“Policy”) pertains to Federally-funded

projects and purchases. The purpose of this section is to ensure compliance with all applicable Federal requirements when Federal money is being expended by the City. To the extent that any provisions of this policy are inconsistent with any other City regulations, the provisions of this policy shall prevail with respect to Federally-funded procurements. If any provisions of this policy become inconsistent with Federal requirements, whether due to a change in Federal law or regulations, through judicial precedent, or for any other reason, the City shall not be required to comply with the inconsistent provision.

• Conflict of Interest. Defined in number 13 above.


• Solicitation Procedures 1. Acquisition of unnecessary or duplicative items must be avoided. Consideration should be given to

consolidating or dividing procurements to obtain a more economical purchase. When appropriate, an analysis will be made of lease versus purchase alternatives and any other appropriate analysis to determine the most economical approach. (2 CFR §200.318(d)).

2. To foster greater economy and efficiency, and in accordance with efforts to promote cost-effective use of shared services, the City shall enter into state and local intergovernmental agreements or inter-entity agreements where appropriate for procurement or use of common or shared goods and services. (2 CFR §200.318(e)).

3. Procuring Federal excess and surplus property in lieu of purchasing new equipment and property whenever such use id feasible and reduces project costs shall be utilized. (2 CFR §200.318(f)).

4. Value engineering clauses may be used in contracts for construction projects of sufficient size to offer reasonable opportunities for cost reductions. Value engineering is a systematic and creative analysis of each contract item or task to ensure that its essential function is provided at the overall lower cost. (2 CFR §200.318(g)).

5. Contracts shall only be awarded to responsible contractors possessing the ability to perform successfully under the terms and conditions of a proposed procurement. Consideration will be given to such matters as contractor integrity, compliance with public policy, record of past performance, and financial and technical resources. (2 CFR §200.318(h)).

6. Records will be maintained sufficient to detail the history of procurement. These records will include but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. The City Clerk will be the repository for said records and shall be maintained in accordance the City’s records retention schedule. (2 CFR §200.318(i)).

7. Time and material type contracts as defined by may be used only after a determination that no other contract is suitable. Time and material type contract means a contract where the cost to the City is the sum of the actual cost of materials, and direct labor hours charged at fixed hourly rates that reflect wages, general and administrative expense, and profit. Each time and material contract will set a ceiling price that the contractor exceeds at its own risk. A higher degree of oversight is required in order to obtain reasonable assurance that the contractor is using efficient methods and effective cost controls. (2 CFR §200.318(j)).

8. The City alone will be responsible, in accordance with good administrative practice and sound business judgment, for the settlement of all contractual and administrative issues arising out of procurements. These issues include, but are not limited to, source evaluation, protests, disputes, and claims. These standards do not relieve the City of any contractual responsibilities under its contracts. The Federal awarding agency will not substitute its judgment for that of the City unless the matter is primarily a Federal concern. Violations of law will be referred to the local, state, or Federal authority having proper jurisdiction. (2 CFR §200.318(k)).

• Competition In compliance with the policy stated in 2 CFR §200.319, all procurement transactions must be conducted in a manner providing full and open competition. In order to ensure objective contractor performance and eliminate unfair competitive advantage, contractors that develop or draft specifications, requirements, statements of work, and invitations for bids or requests for proposals will be excluded from competing for such procurements. Some of the situations considered to be restrictive of competition include, but are not limited to:

1. Placing unreasonable requirements on firms in order for them to qualify to do business; 2. Requiring unnecessary experience and excessive bonding; 3. Noncompetitive pricing practices between firms or between affiliated companies;


4. Noncompetitive contracts to consultants that are on retainer contracts; 5. Organizational conflicts of interest; 6. Specifying only a “brand name” product instead of allowing an equal product to be offered and describing

the performance or other relevant requirements of the procurement; and 7. Any arbitrary action in the procurement process. (2 CFR §200.319(a)).

Procurements shall be conducted in a manner that prohibits the use of statutorily or administratively imposed state or local geographical preferences in the evaluation of bids or proposals, except in those cases where applicable Federal statutes expressly mandate or encourage geographic preference. Nothing in this section preempts state licensing laws. When contracting for architectural and engineering (A/E) services, geographic location may be a selection criterion provided its application leaves an appropriate number of qualified firms, given the nature and size of the project, to compete for the contract. (2 CFR §200.319(b)).

All solicitations will incorporate a clear and accurate description of the technical requirements for the material, product, or service to be procured. Such description must not, in competitive procurements, contain features which unduly restrict competition. The description may include a statement of the qualitative nature of the material, product or service to be procured and, when necessary, must set forth those minimum essential characteristics and standard to which it must conform if it is to satisfy its intended use. Detailed product specifications should be avoided if at all possible. When it is impractical or uneconomical to make a clear and accurate description of the technical requirements, a brand name or equivalent description may be used as a means to define the performance or other relevant requirements of procurement. The specific features of the named brand which must be met by offers must be clearly stated. (2 CFR §200.319(c)(1)).

Bids and proposals shall identify all the requirements which the offerors must fulfill and all other factors to be used in evaluation bids or proposals. (2 CFR §200.319(c)(2)).

• Methods of Procurement. In addition to Larkspur’s Municipal Code’s purchasing provisions, one of the following methods should be used for purchasing and procurement:

1. Micro-purchase: Purchases where the aggregate dollar amount does not exceed $3,000, or the current limitation set by the Federal Acquisition Regulation at 48 CFR §2.101, where this threshold is periodically adjusted for inflation. (2 CFR §200.320(a); 2 CFR §200.67). To the extent practicable, the City will distribute micro-purchases equitably among qualified suppliers.

2. Small purchase: Purchases up to the Simplified Acquisition threshold, which is currently $150,000. Informal purchasing procedures are acceptable, but price or rate quotes must be obtained from an adequate number of sources. (2 CFR §§200.320(b), 200.88; 2 CFR Part 200 Appendix II (A).)

3. Sealed bid: Purchases over the Simplified Acquisition threshold, which is currently $150,000. (2 CFR Part 200 Appendix II (A).) Under this purchase method, formal solicitation is required, and the fixed price (lump sum or unit price) is awarded to the responsible bidder who conformed to all material terms and is the lowest in price. (2 CFR §200.320(c)).

a. This method is the preferred procurement method for construction contracts, if the following conditions apply:

i. A complete, adequate, and realistic specification or purchase description is available;


ii. Two or more responsible bidders are willing and able to compete effectively for the business, and,

iii. The procurement lends itself to a firm fixed price contract and the selection of the successful bidder can be made principally based on price.

b. If this method is used, the following requirements shall apply: i. The invitation for bids will be publicly advertised and bids must be solicited from an

adequate number of known suppliers, providing them sufficient response time prior to the date for opening the bids; (2 CFR §200.320(c)(2)(i)).

ii. The invitation for bids, which will include any specifications and pertinent attachments, must define the terms or services in order for the bidder to properly respond; (2 CFR §200.320(c)(2)(ii)).

iii. All bids will be publicly opened at the time and place prescribed in the invitation for bids; (2 CFR §200.320(c)(2)(iii)).

iv. A firm fixed price contract award will be made in writing to the lowest responsive and responsible bidder. (2 CFR §200.320(c)(2)(iv)). Where specified in bidding documents, factors such as discounts will only be used in determining which bid is lowest. Payment discounts will only be used to determine the low bid when prior experience indicates that such discounts are usually taken advantage of; and

v. Any or all bids may be rejected if there is a sound documented reason. (2 CFR §200.320(c)(2)(v)).

4. Competitive proposals: Purchases over the Simplified Acquisition threshold, which is currently $150,000. (2 CFR Part 200 Appendix II (A).) This procurement method requires formal solicitation, fixed- price or cost-reimbursement contracts, and is used when sealed bids are not appropriate. The contract should be awarded to the responsible firm whose proposal is most advantageous to the program, with price being one of the various factors. (2 CFR §200.320(d)). If this method is used, the following requirements apply:

a. Requests for proposals must be publicized and identify all evaluation factors and their relative importance. Any response to publicized requests for proposals must be considered to the maximum extent practicable; (2 CFR §200.320(d)(1)).

b. Proposals must be solicited from an adequate number of qualified sources; (2 CFR §200.320(d)(2)).

c. The methods for conducting technical evaluations of the proposals received and for selecting recipients may include, but not limited to: oral interviews, references, past performance, availability to perform work, and certifications as determined by project scope. Any response that takes exception to any mandatory items in this proposal process may be rejected and not considered; (2 CFR §200.320(d)(3));

d. Contracts must be awarded to the responsible firm whose proposal is most advantageous to the program, with price and other factors considered; (2 CFR §200.320(d)(4)) and,

e. Competitive proposal procedures may be used for qualifications-based procurement of architectural/engineering (A/E) professional services whereby competitors’ qualifications are evaluated and the most qualified competitor is selected, subject to negotiation of fair and reasonable compensation. The method, where price is not used as a selection factor, can only be used in procurement of A/E professional services. It cannot be used to purchase other types of services, though A/E firms are a potential source to perform the proposed effort. (2 CFR §200.320(d)(5)).

5. Noncompetitive proposals: Also known as sole-source procurement, this may be appropriate only when one or more of the following criteria are met:

a. The item is available only from a single source; b. The public emergency for the requirement will not permit a delay resulting from competitive

solicitation; c. The Federal awarding agency or pass-through entity expressly authorizes noncompetitive

proposals in response to a written request from the non-Federal entity; or


d. After solicitation of a number of sources, competition is determined inadequate. (2 CFR §200.320(f)).

• Contract Cost and Price. A cost or price analysis shall be performed in connection with every procurement action in excess of the Simplified Acquisition threshold (currently $150,000) including contract modifications. The method and degree of analysis is dependent on the facts surrounding the procurement situation, but as a starting point, independent estimates shall be made prior to receiving bids and proposals.

1. Profit shall be negotiated as a separate element of the price for each contract in which there is a no price competition and in all cases where cost analysis is performed. To establish a fair and reasonable profit, consideration must be given to the complexity of the work to be performed, the risk borne by the contractor, the contractor’s investment, the amount of subcontracting, the quality of its record of past performance, and industry profit rates in the surrounding geographical area for similar work.

2. Costs or prices based on estimated costs for contracts under the Federal award are allowable only to the extent that costs incurred or cost estimates included in negotiated prices would be allowable for the City under Subpart E- Cost Principles of Part 200- Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.

3. The cost plus a percentage of cost and percentage of construction cost methods of contracting shall be used. (2 CFR §200.323)

• Federal Awarding Agency or Pass-Through Entity Review. 1. The City shall make available, upon request of the Federal awarding agency or pass-through entity,

technical specifications on proposed procurements where the Federal awarding agency or pass-through entity believes such review is needed to ensure that the item or service specified is the one being proposed for acquisition. This review generally will take place prior to the time the specification is incorporated into a solicitation document. However, if the City desires to have the review accomplished after a solicitation has been developed, the Federal awarding agency or pass-through entity may still review the specifications, with such review usually limited to the technical aspects of the proposed purchase.

2. The City will make available upon request, for the Federal awarding agency or pass-through entity pre- procurement review, procurement documents, such as requests for proposals or invitations for bids, or independent cost estimates, when:

a. Procurement procedures or operations fails to comply with the procurement standards in this part; b. The procurement is expected to exceed the Simplified Acquisition Threshold ($150,000) and is to

be awarded without competition or only one bid or offer is received in response to a solicitation; c. The procurement, which is expected to exceed the Simplified Acquisition Threshold, specifies a

“brand name” product; d. The proposed contract is more than the Simplified Acquisition Threshold and is to be awarded to

other than the apparent low bidder under a sealed bid procurement; or e. A proposed contract modification changes the scope of a contract or increases the contract

amount by more than the Simplified Acquisition Threshold. 3. The City is exempt from the pre-procurement review in paragraph 2 of this section if the Federal

awarding agency or pass-through entity determines that its procurement systems comply with the standards of this part.

4. The City may request that its procurement system be reviewed by the Federal awarding agency or pass- through entity to determine whether its system meets these standards in order for its system to be certified. Generally, these reviews must occur where there is continuous high-dollar funding, and third- party contracts are awarded on a regular basis;

5. The City may self-certify its procurement system. Such self-certification must not limit the Federal awarding agency's right to survey the system. Under a self-certification procedure, the Federal awarding agency may rely on written assurances from the City that it is complying with these standards. The City must cite specific policies, procedures, regulations, or standards as being in compliance with these requirements and have its system available for review. (2 CFR § §200.324).


• Bonding Requirements. For construction or facility improvement contracts or subcontracts exceeding the Simplified Acquisition Threshold ($150,000), the Federal awarding or pass-through entity may accept the bonding policy and requirements of the City provided that the Federal awarding agency or pass-through entity has made a determination that the Federal interest is adequately protected. If such a determination has not been made, the minimum requirements must be as follows:

1. A bid guarantee from each bidder equivalent to five percent (5%) of the bid price. The bid guarantee must consist of a firm commitment such as a bid bond, certified check, or other negotiable instrument accompanying a bid as assurance that the bidder will, upon acceptance of the bid, execute such contractual documents as may be required within the time specified;

2. A performance bond on the part of the contractor for 100 percent (100%) of the contract price. A performance bond is one executed in connection with a contract to secure fulfillment of all the contractor’s obligations under such contract; and,

3. A payment bond on the part of the contractor for 100 percent (100%) of the contract price. A payment bond is one executed in connection with a contract to assure payment as required by law of all persons supplying labor and material in the execution of the work provided for in the contract. (2 CFR §200.325).

• Contracting with small and minority business, women’s business enterprises, and labor surplus area firms. All necessary affirmative steps will be taken to assure that minority business, women’s business enterprises, and labor surplus area firms are used when possible. Affirmative steps include:

1. Placing qualified small and minority businesses and women’s business enterprises on solicitation lists; 2. Assuring that small and minority businesses and women’s business enterprises are solicited whenever

they are potential sources; 3. Dividing total requirements, when economically feasible, into smaller tasks or quantities to permit

maximum participation by small and minority businesses and women’s business enterprises; 4. Establishing delivery schedules, where the requirement permits, which encourage participation by small

and minority businesses and women’s business enterprises; 5. Using the services and assistance, as appropriate, of such organizations as the Small Business

Administration and the Minority Business Development Agency of the Department of Commerce; and, 6. Requiring the prime contractor, if subcontracts are to be let, to take the affirmative steps listed in

paragraphs (1) through (5) of this section.

• Contract Provisions. In accordance with 2 CFR §200.326, contracts with a Federal funding source must include the following compliance provisions, as applicable:

1. Equal Employment Opportunity- All contracts, when funded in whole or partly by monies derived from the Federal government (either directly or indirectly), shall contain a provision requiring compliance with Executive Order No. 11246 (Equal Employment Opportunity), as amended by Executive Order No. 11375 (requires nondiscrimination in contracting) and as supplemented in U.S. Department of Labor regulations. (2 CFR pt. 200 Appendix II(C)).

2. Remedies – Contracts in excess of $150,00 must contain provisions or conditions that will allow for administrative, contractual or legal remedies in instances when contractors violate or breach contract terms and provide for such sanctions and penalties as may be appropriate. (2 CFR pt. 200, Appendix II(A)).

3. Termination – All contracts in excess of $10,000 must address termination for cause and convenience by the City, including the manner by which it will be effected and the basis for settlement. (2 CFR pt. 200, Appendix II(B)).

4. Record Retention – Contractors must be required to maintain all requisite records for 3 years after the City makes a final payment, unless a specific exception applies. (2 CFR §200.333). Contracts must


contain a provision that the Town, the federal grantor agency, the U.S. Comptroller General or any of their duly authorized representatives must have access to any books, documents, papers, and records of the contractor that are directly pertinent to that specific contract, for purposes of making audits, examinations, excerpts and transcripts. (2 CFR §200.336).

5. “Anti-Kickback” - Applies to construction or repair contracts in excess of $2,000. It prohibits kickbacks in construction contracts funded with Federal monies. Contractors and subcontractors or subrecipients shall be prohibited from inducing any person employed in the construction, completion, or repair of public work, to give up any part of the compensation to which he or she is otherwise entitled and suspected or reported violations shall be immediately reported to the Federal awarding agency. (18 USC §874; 2 CFR pt. 200, Appendix II(D), 29 CFR pt. 3).

6. Davis-Bacon Act- Applies to construction contracts in excess of $2,000. It requires contracts to pay laborers and mechanics wages not less than the prevailing wage as determined by the Secretary of Labor and must be required to pay wages not less than once a week. Each bid solicitation published by the City must contain the current prevailing wage determination. Any award of the contract must be conditioned on contractor’s acceptance of that wage determination and suspected or reported violations of this act shall be immediately reported to the Federal awarding agency. (40 CFR §3141 et seq., 2 CFR pt. 200, Appendix II(D), 29 CFR pt. 5.)

7. Contract Work Hours & Safety Standards – When applicable, all contracts awarded by recipients in excess of $100,000 that involve the employment of mechanics or laborers must include a provision for compliance with the Contract Work Hours and Safety Standards Act, 40 USC §§3702, 3704; 2 CFR pt. 200, Appendix II(E)).

8. Environmental Law Compliance - Applies to contracts and sub grants in excess of $150,000. Contractor shall be required to comply with all applicable standards, orders or regulations issued pursuant to the Clean Air Act (42 USC §7606) and the Clean Water Act. (42 USC §1368). Suspected or reported violations must be reported to the Federal awarding agency and the Regional Office of the Environmental Protection Agency (EPA). 2 CFR pt. 200, Appendix II(G)).

9. Debarment and Suspension- Contracts funded with Federal grant monies may not be awarded to contractors that have been debarred or suspended from receiving Federal monies pursuant to the System for Award Management (SAM). (2 CFR §180).

10. Byrd Anti-Lobbying Amendment- Contractors that apply or bid for an award of $100,000 must certify that they will not and have not used Federal funds to pay any person or organization for influencing or attempting to influence an officer or employee of any agency, a member of Congress, officer or employee of Congress, or an employee of a member of Congress in connection with obtaining any Federal contract, grant or any other award. (31 U.S.C. §1352).



A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LARKSPUR ADOPTING THE INVESTMENT POLICY OF THE CITY OF LARKSPUR

WHEREAS, the City Council of the City of Larkspur is required to annually adopt an Investment Policy for use during the next year.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Larkspur adopts the following Investment Policy:

Introduction The City Council of the City of Larkspur recognizes its responsibility to direct the investment of funds under its care. The purpose of this policy is to provide guidelines for the investment of funds based upon prudent cash management practices and in conformity with all applicable statutes.

Investment Goals The investment of funds by the City of Larkspur shall be guided by the goals of safety of principal, liquidity and return on funds invested. These goals, ranked in order of priority, are further defined as follows:

Safety of Principal is the foremost objective of the investment program. Investments will be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio.

Liquidity of funds invested will remain sufficient to enable the City to meet all operating requirements and budgeted expenditures. Investments will be undertaken with the expectation that unplanned expenses will be incurred, therefore, portfolio liquidity will be created to cover reasonable contingency costs.

Scope

Return of Funds Invested should be focused upon with investment safety and liquidity goals in perspective. The goal is to maximize return while ensuring that safety and liquidity objectives are not compromised.

This investment policy applies to all financial assets held by the City of Larkspur.



Delegation of Authority Responsibility for the City's investment program is delegated to the Administrative Services Director who shall oversee management of the portfolio consistent with this policy.

With this delegation, the Administrative Services Director is given the authority to utilize internal staff and outside investment managers to assist in the investment program. The Administrative Services Director will use care to assure that those assigned responsibility to assist in the management of the City's portfolio do so in accordance with this policy.

Conflicts of Interest All City officials and staff members involved with investment functions will refrain from personal business activity that could conflict with the execution of the investment function or could impair their ability to make impartial investment decisions. Officials and staff members involved with the investment function will disclose to the City Council any personal financial interest with a financial institution, broker or investment issuer conducting business with the City. Officials and staff members will further disclose to the City Council and personal financial interest in any entity related to the investment performance of the City's portfolio.

Prudence City officials and staff members responsible for the investment program, under all circumstances, will conduct themselves in accordance with the "Prudent Man Rule". This rule requires that investments will be made with judgment and care, under circumstances then prevailing, which persons of prudence, discretion and intelligence exercise in the management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the probable income to be derived.

Responsibility The Administrative Services Director and other individuals assigned to manage the investment portfolio, acting within the intent and scope of this investment policy while exercising due diligence, shall be relieved of personal responsibility for the credit risk and market price risk for securities held in the investment portfolio, provided deviations from expectations are reported in a timely manner and appropriate action is taken to control adverse developments.

Portfolio Maturity Limits The maximum maturity for any single investment in the portfolio shall not exceed five years. The maximum average maturity for the investment portfolio shall not exceed three years.



Permissible Investments and Investment Restrictions Permissible investments and investment credit quality, maturity and concentration restrictions are as follows:

1. United States Treasury Bills, Notes and Bonds

Minimum Credit Quality: Not Applicable

Maximum Portfolio Concentration: No Limit

Maximum Concentration per Issuer: No Limit

Maximum Maturity: 5 Years

2. Government Agency Securities


Maximum Portfolio Concentration: 50%

Maximum Concentration per Issuer: No Limit


3. Bankers Acceptances

Minimum Credit Quality: A-1 or P-1


Maximum Concentration per Issuer: 10%

Maximum Maturity: 180 Days

4. Medium Term Notes and Deposit Notes

Minimum Credit Quality: A or better by Moody's or Standard & Poors


Maximum Concentration per Issuer: Lesser of 10% of portfolio market value or 5% of issuance value.

Issuer Restrictions: Issuer must be incorporated and operating in the U.S. or a U.S. depository institution licensed by the U.S. or any State.

Maximum Maturity: Five years



5. Commercial Paper

Minimum Credit Quality: A-1 or P-1, long term debt rating, if any, must equal or exceed "A" by Moody's or Standard & Poors.

Issuer Restrictions: Issuer must be incorporated and operating in the U.S. and have assets in excess of $500,000,000. No more than 10% of any issuers Commercial Paper may be purchased.


Maximum Concentration per Issuer: Lesser of 10% of portfolio market value or 5% of issuance value.

Maximum Maturity: 180 Days

6. Certificates of Deposit

Minimum Credit Quality: Must be FDIC Insured


Maximum Concentration per Issuer: $99,000


Issuer Restrictions Issuer must be a California Institution

7. Repurchase Agreements



Maximum Term: 30 Days

Collateral: U.S. Treasury or Government Securities - 102% marked-to-market daily.

8. California State Local Agency Investment Fund (LAIF)


Maximum Portfolio Concentration: $20,000,000

Maximum Term: Not Applicable



9. Money Market Mutual Funds

Minimum Credit Quality: AAA


10. Investment Trust of California (dba CALTRUST)


Maximum Portfolio Concentration: $20,000,000

Maximum Term: Not Applicable

Prohibited Investments Reverse Repurchase Agreements Collateralized Mortgage Obligations Commodities Equities

First Mortgages or Trust Deeds Foreign Currency

In addition to the above, all derivative securities are prohibited including, but not limited to, inverse floaters, interest only securities (U.S. Treasury Strips excluded), principal only securities, residual securities, structured notes, investments tied to indices, forward base derivatives, futures contracts, option contracts, swap contracts, investments tied to foreign currency, and interest rate floors and caps.

With respect to pooled asset accounts, the Administrative Services Director shall check the

composition of the portfolio quarterly to assure that no more than 5% of the pooled assets (LAIF,

CALTRUST) are invested in any prohibited investment. If more than 5% is invested in prohibited

investments, the Administrative Services Director shall report to Council and make recommendations

for otherwise investing the dollars in the pooled investment accounts.

Safekeeping of Securities All securities owned by the City, except collateral for repurchase agreements and certificates of deposit, will be held in safekeeping at a third-party bank trust department that will act as agent for the City under terms of a custody agreement.



Securities used as collateral for repurchase agreements with a term of up to seven days can be safekept by a third party trust department, or by the broker/dealer's safekeeping institution, acting as agent for the City under the terms of a custody agreement executed by the broker/dealer and the City and specifying the City's perfected ownership of the collateral.

Payment for all transactions will be versus delivery.

Leveraging Investments may not be purchased on margin. Securities can be purchased on a "When Issued" basis only when a cash balance can be maintained to pay for the securities on the purchase settlement date.

Reporting The Administrative Services Director will issue a monthly report to the City Council providing the following information:

List of securities by security type Par value for each security

Yield to maturity at purchase per asset Percent of portfolio invested in each asset

Maturity date for each asset Average portfolio maturity

The Administrative Services Director will issue a quarterly report to the City Council within 30 days of the end of each quarter that will include the above information as well as the market value for each asset held at quarter end and the market value for the portfolio at quarter end.

Annual Review

The City Council will initiate an annual review of investment practices and procedures to ensure conformance with this investment policy. This policy will be reviewed annually to ensure it is in conformance with the overall objectives of the City.









ATTEST:





A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LARKSPUR ESTABLISHING APPROPRIATION LIMITATIONS FOR CITY OF LARKSPUR

FOR THE 2020-2021 FISCAL YEAR PURSUANT TO ARTICLE XIII OF THE CALIFORNIA CONSTITUTION

WHEREAS, Article XIII B of the California Constitution (Proposition 4) provides for an annual appropriations limit for state and local governments beginning with the 1980-81 fiscal year, based on the 1978-79 appropriations, as adjusted for the changes in the cost of living or per capita personal income, population, and other specified factors; and

WHEREAS, implementing legislation, which became effective January 1, 1981, provides that

each year the governing body of each local jurisdiction shall, by resolution, establish its appropriations limit for the year pursuant to Article XIII at a regular scheduled meeting or noticed special meeting; and

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Larkspur that:

For Fiscal Year 2020-21, the City of Larkspur hereby (a) elects the change in the California Per Capita Income for calculating the inflation factor, and (b) elects the change in the City’s population for calculating the population factor, necessary to determine the City’s appropriation limit.

For Fiscal Year 2020-21, the total annual appropriations subject to limitation are $14,017,434 and the appropriations limit is $20,704,470









ATTEST:



Appropriations Limit Worksheet For the Year Ending June 30, 2021

Appropriations limit for fiscal year ending

$ 19,972,546

June 30, 2020

Adjustment factors for the fiscal year ending

June 30, 2021

Inflation Factor 1.0373

Population Factor 0.9994

Adjustment Factor 1.0366

Appropriations limit for fiscal year ending

June 30, 2021 $ 20,704,470

83



A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LARKSPUR ADOPTING A GENERAL FUND RESERVE POLICY FOR THE FISCAL YEAR 2020-21

WHEREAS, retaining a General Fund reserve is critical to protecting the fiscal health and well- being of the City of Larkspur; and

WHEREAS, the City Council reviews its General Fund Reserve Policy on an annual basis.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Larkspur hereby

adopts the attached Exhibit A, “General Fund Reserve Policy,” for the Fiscal Year 2020-21.







ATTEST:




EXHIBIT A

CITY OF LARKSPUR GENERAL FUND RESERVE POLICY

BACKGROUND: General Fund reserves are classified into two categories: Restricted and Designated. Restricted reserves are those that are not considered available due to financial, accounting, or legal restrictions. Designated reserves are established by Council policy for an intended purpose and are available for use per Council direction.

In addition, the Governmental Accounting Standards Board (GASB) Statement 54 Fund Reporting and Governmental Fund Type Definitions requires that the City categorize fund balances according to the following components:

Nonspendable fund balance (inherently nonspendable) Restricted fund balance (externally enforceable limitations on use) Committed fund balance (self-imposed limitations on use) Assigned fund balance (limitation resulting from intended use) Unassigned fund balance (residual net resources)

GUIDING PRINCIPLES: Following sound financial practices and adhering to the Government Finance Officers’ of American (GFOA) recommendations, the City’s designated reserves include reserves for known and unknown contingencies, which take into consideration the:

Diversity of revenue base Cyclical nature of revenue Changes in community priorities Frequency of budget surpluses/deficits Cash flow management practices

POLICY PURPOSE: The purpose of this policy is to establish a target minimum level of designated reserves in the General Fund to:

Reduce the risk of financial impacts resulting from a natural disasters or other catastrophic events; Respond to the challenges of a changing economic environment, including prolonged downturns in the

local, state, or national economy; and Demonstrate continued prudent fiscal management and creditworthiness.

POLICY:

Reserve Levels The City will set aside funds into three designated reserves to address unforeseen emergencies or disasters, significant changes in the economic environment, and key infrastructure and capital projects. These include the Catastrophic Reserve, Budget Stabilization Reserve, and Capital and Special Projects Reserve.

The City commits to maintaining these reserves at a minimum of 25% of General Fund annual operating expenditures (minus one-time expenditures), equally divided between the Catastrophic Reserve (15%) and Budget Stabilization Reserve (10%), excluding the Capital and Special Projects Reserve. The General Fund Reserve Policy is reviewed by the City Council as part of the annual operating budget review and adoption process. Appropriations of any General Fund reserves require formal Council authorization.

Should a catastrophic disaster or loss of a significant source of the City’s sales tax revenue occur, the required reserve level should be adequate to meet the City’s immediate financial needs. For example, in the event of


natural disaster, the Catastrophic Reserve would provide necessary coverage for basic operating expenses for approximately 90 days, including salary and benefits for safety and non-safety City employees, while still meeting debt service obligations. This time frame would enable the City to explore other available cash alternatives, including the use of internal service funds. Likewise, should the City experience a loss of a primary sales tax contributor, the reserve level in the Budget Stabilization Fund would provide for a 2 year transition period, giving the City adequate time to realign its operating costs with available resources, while minimizing service impacts.

Key General Fund Designated Reserves Catastrophic Reserve. Funds reserved under this category shall be used to mitigate costs associated with unforeseen emergencies, including natural disasters or catastrophic events. Should unforeseen and unavoidable events occur that require the expenditure of City resources beyond those provided for in the annual budget, the City Manager or designee shall have authority to approve Catastrophic Reserve appropriations. The City Manager or designee shall then present to the City Council a budget amendment confirming the nature of the emergency and authorizing the appropriation of reserve funds.

Budget Stabilization Reserve. Funds reserved under this category shall be used to mitigate, should they occur, annual budget revenue shortfalls (actual revenues less than projected revenues) due to changes in the economic environment and/or one-time expenditures that will result in future efficiencies and/or budgetary savings. Examples of “economic triggers” and one-time uses include, but are not limited to:

Significant decrease in property or sales tax, or other economically sensitive revenues; Loss of businesses considered to be significant sales tax generators; Reductions in revenue due to actions by the state/federal government; Workflow/technical system improvements to reduce ongoing, personnel costs and enhance customer

service; One-time maintenance of service levels due to significant economic/budget constraints; and One-time transitional costs associated with organizational restructuring to secure long-term personnel

cost savings.

Capital and Special Projects Reserve. Funds reserved under this category are designated for key infrastructure and capital/special projects as identified in the City 5-year Capital Improvement Plan, as there is no ongoing funding source to support the City’s capital needs.

Replenishment of Unreserved Fund Balance In keeping with the principles discussed in this policy, when either fund is used, the City Council will develop a 1 to 5 year reserve replenishment plan to meet the minimum threshold of 25% of General Fund ongoing, operating expenditures, excluding one-time expenditures.

Excess Fund Balance At the end of each fiscal year, the Finance Department reports on the audited year-end budgetary fiscal results. Should actual General Fund revenues exceed expenditures and encumbrances, a year-end operating surplus shall be reported. Any year-end surplus that results in the General Fund, fund balance exceeding the level required by the reserve policy shall be available for allocation for the following, subject to Council approval:

Offset projected future deficits Anticipated intergovernmental fiscal impacts One-time funding, non-recurring needs

Upon funding of the above, any remaining surplus balances shall be divided equally between the Budget Stabilization Reserve and Capital and Special Projects Reserve for appropriation within the Capital Improvement Program budget.



A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LARKSPUR

ESTABLISHING AUTHORIZED POSITIONS IN THE COMPETITIVE SERVICE AND ASSIGNING A SALARY RANGE TO EACH POSITION

BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF LARKSPUR that effective July 1, 2020, the following salary ranges are hereby effective and funding for changes is hereby effective.

AUTHORIZED POSITIONS IN THE COMPETITIVE SERVICE

AND THEIR SALARY RANGE

MANAGEMENT Monthly Administrative Services Director To 14,954 Assistant to the City Manager To 10,179 Child Care Administrator/Prog Director To 7,193 City Clerk To 10,179 City Manager To 17,605 Deputy Fire Chief To 16,541 Director/City Engineer To 16,171 Fire Chief To 18,195 Fire Marshal To 13,604 Library Director To 11,872 Planning & Building Director To 13,332 Recreation Director To 11,872 Recreation Supervisor To 7,697 Senior Planner To 9,829 Public Works Superintendent To 9,452

MISCELLANEOUS

Hourly Base Rate

Accounting Specialist 33.69 to 42.99 Administrative Analyst 33.69 to 42.99 Administrative Assistant I 28.92 to 36.91 Administrative Assistant II 31.24 to 39.86 Assistant Planner 35.60 to 45.43 Associate Planner 38.34 to 48.93 Child Care Asst. Dirctr/Pre-K Head Teach. 26.51 to 33.84 Child Care Assistant Teacher 16.39 to 20.91 Child Care Lead Teacher 22.40 to 28.76 Child Care Senior Lead Teacher 24.90 to 31.78 Child Care Teacher Assistant 14.32 to 18.27 Circulation Supervisor 27.00 to 34.46 Junior Engineer 36.04 to 46.00



Librarian I 31.33 to 39.99 Librarian II 33.69 to 42.99 Library Assistant 21.18 to 27.03 Maintenance Worker I 25.41 to 32.44 Maintenance Worker II 27.45 to 35.03 Permit Technician 33.69 to 42.99 Public Works Technician 31.24 to 39.86

CONFIDENTIAL

Hourly Base Rate

Accounting Technician 33.69 to 42.99







ATTEST:




A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LARKSPUR

ADOPTING THE BUDGET FOR FISCAL YEAR 2020-21

WHEREAS, the City Council of the City of Larkspur has held hearings and reviewed the final budget for the Fiscal Year 2020-21.

NOW, THEREFORE, BE IT RESOLVED that the budget outlined below be, and the same is hereby adopted as, and declared to be the adopted budget for the City of Larkspur for Fiscal Year 2020-21 in the total amount of $24,353,810 appropriated as follows:

General Fund

City-wide Contract Services

City Council

Administration

Building Maintenance

Planning

Building Inspection

Police Services

Fire Department

Engineering

Public Works – Streets

Public Works – Parks

Recreation

Library

Heritage Board

Debt Service

Total General Fund

$609,852

64,958

1,694,784

287,212

428,398

374,577

4,070,615

4,904,169

750,195

956,795

753,090

524,094

634,095

1,000

282,080

16,335,914



Transfers

Total General Fund Expenditures

(425,000)

$15,910,914

Enterprise Funds

Summer School

Child Care

Total Enterprise Funds

0

0

$0

Special Revenue Funds

Storm Drains Fund

Transit Mitigation

Transient Occupancy Tax Fund

State/Regional Transportation

Citywide Paving Plan

Gas Tax

Vehicle/Road Impact Fees

Total Special Revenues

90,000

1,500

555,000

392,146

6,300,000

586,250

518,000

$8,442,896

Total 2020-21

$24,3853,810








ATTEST:



Ad Valorem – a tax based on the value of real estate or personal property. Property ad valorem taxes are the major source of revenue for state and municipal governments.

Appropriation – legal authorization given by the City Council to make expenditures and incur obligations using City funds.

Assessed Value – the valuation of real property established by the Property Appraiser as a basis for levying taxes.

Bond – a special type of “loan” that provides funding for capital projects. Local governments are prohibited from borrowing funds to cover standard operating expenses.

Capital Budget – one component of the City's budget (the other two are Debt Service Budget and Operating Budget). The capital budget includes money set aside for construction and infrastructure projects and land acquisitions.

Debt Service – payments of principal and interest on bonds and other debt instruments according to a predetermined schedule.

Enterprise Fund – this fund type is used to account for operations that provide goods or services to the general public to be financed or recovered through user charges.

Fiscal Year – the 12-month financial period in which funds are appropriated and accounted for by the City, which begins July 1 and ends June 30 of the following year. A fiscal year is identified by the year in which it ends.

Fund – monies set aside and accounted for separately in order to ensure that the monies are spent for a specific purpose.

Fund Balance – the balance remaining after accounting for all liabilities and revenue incurred during that year, plus the previous year’s fund

balance. It is calculated at the end of each fiscal year.

General Fund – the primary operating fund of the City, all revenues that are not allocated by law or contractual agreement to a specific fund are accounted for in the General Fund.

Mandated Service – required by State, Federal, County law, health and safety code of California, contractual obligations, legal and tort liabilities.

MOU – Memorandum of Understanding. A labor contract pursuant to state, law the Meyers, Millias and Brow Act, between the City and a labor union or organized group of employees under which all conditions of employment are negotiated.

Operating Budget – the portion of the budget that pertains to daily operations and deliver of basic governmental services.

Property Tax Base – total value of land and property upon which a taxing authority can levy taxes. The tax base is often different from the total property value in any area because some types of property, like schools and government facilities, are exempted from property taxes.

Reserves – funds set aside for a specific purpose or for future or unanticipated expenditures.

Revenue – the taxes, fees, charges, special assessments, grants and other funds collected and received by the City in order to support the services provided.

Zero-Based Outcome Budgeting – a budget process that evaluates, justifies and prioritizes programs for funding each year based on data and results. This type of budget process has been used by Broward City for the past several years to ensure wise use of taxpayer dollars on programs and services.

Budget Glossary

http://www.broward.org/BUDGET/Pages/Glossary.aspx#debt

http://www.broward.org/BUDGET/Pages/Glossary.aspx#operating

2020-2021 budget report city of larkspur

Documents