Carmel Final Adopted Operating Budget FY 2012-2013 OCR Document

City of Carmel-by-the-Sea
Fiscal Year 2012-2013

Adopted Budget
and
Operating Plan

June 12, 2012

Front Cover

Thomas Kinkade Carmel, Ocean Avenue II
Carmel-by-the-Sea, California

Courtesy of:

Artist: Thomas Kinkade

Fiscal Year 2012-2013
Operating Plan Budget

Adopted Tuesday, June 12, 2012
by the
Carmel-by-the-Sea City Council

Jason Burnett, Mayor
Ken Talmage, Vice Mayor
Victoria Beach, Councilmember
Paula Hazdovac, Councilmember
Steve Hillyard, Councilmember

Office of the City Administrator

Page i

Table of Contents
Executive Summary ...................................................................................................................................A-1
Financial Forecast Overview .................................................................................................................. A-1
City Goals and Objectives ....................................................................................................................... A-3
City Council Objectives ................................................................................................................................ A-3
City Council Key Projects ............................................................................................................................. A-4
Issues Affecting the Budget ................................................................................................................... A-4
Revenue Stagnation .................................................................................................................................... A-4
Retirement Restructuring ............................................................................................................................ A-5
Ambulance Services .................................................................................................................................... A-6
Statistical Profile ....................................................................................................................................... B-1
Statistical Data ....................................................................................................................................... B-2
Business Data ......................................................................................................................................... B-3
Summary Schedules .................................................................................................................................. C-1
Expenditure Summary by Department .................................................................................................. C-1
Revenues and Other Sources ................................................................................................................. C-2
Character of Expenditures ..................................................................................................................... C-3
Major Fund Budget Summary ................................................................................................................ C-4
Staffing: Position Detail .......................................................................................................................... C-5
Debt and Retirement Liabilities ............................................................................................................. C-7
Fund Balance .......................................................................................................................................... C-9
Other Funds Appropriated ................................................................................................................... C-10
Gas Tax Fund ............................................................................................................................................. C-10
Capital Projects Fund ................................................................................................................................. C-11
Department Detail.................................................................................................................................... D-1
City Council............................................................................................................................................ D-2
Legal ...................................................................................................................................................... D-4
City Administrator Office ...................................................................................................................... D-6
Administrative Services ....................................................................................................................... D-10
Community Planning and Building ...................................................................................................... D-12

Page ii

Public Services ..................................................................................................................................... D-14
City Engineer ............................................................................................................................................. D-14
Facilities Maintenance ............................................................................................................................... D-14
Forest, Parks, and Beach ........................................................................................................................... D-14
Public Works .............................................................................................................................................. D-14
Public Safety ........................................................................................................................................ D-18
Ambulance ................................................................................................................................................ D-18
Fire ............................................................................................................................................................. D-18
Police ......................................................................................................................................................... D-18
Library ................................................................................................................................................. D-22
Capital Expenditures ................................................................................................................................. E-1
Financial and Budget Policies .................................................................................................................... F-1
Budget Policies and Procedures ............................................................................................................. F-1
Capital Budget Policies ........................................................................................................................... F-4
Financial Policies .................................................................................................................................... F-5
Operations .................................................................................................................................................... F-5
Reserves ....................................................................................................................................................... F-5
Debt Policies ........................................................................................................................................... F-6
Debt Limit ..................................................................................................................................................... F-7
Investment Policies ................................................................................................................................ F-7
Glossary .................................................................................................................................................... G-1
List of Acronyms .................................................................................................................................... G-9

City Council
CityAttorney CityAdministrator
Administrative
Services
PublicSafety
HumanResources
Finance
Commissions
AsstCityAdmin
CityClerk
Marketing CommunityServices
Information Technology
Ambulance
Fire
Police
PublicServices
PublicWorks
Forest,Parks,and
Beach
Facilities Maintenance
Library
Community Planning
and Building
Planning
BuildingSafety
CodeCompliance
CityTreasurer
CITIZENS
A-1

2010-11 2011-12 2011-12 2012-13
Dol l ars i n mi l l i ons Actual Revised Estimated Recommended
Total Revenues 12.52 $ 13.14 $ 13.00 $ 12.83 $
Other Financing Sources 1.06 $ 1.06 $ 0.90 $ 0.58 $
Total Sources 13.57 $ 14.20 $ 13.90 $ 13.40 $
Total Expenditures 12.42 $ 13.44 $ 13.29 $ 13.40 $
Designated for Future Use 0.25 $ 0.00 $ 0.61 $ $0.00
Total Uses 12.67 $ 13.44 $ 13.90 $ 13.40 $
Staffing FTEs 75.68 74.20 72.04 71.69
Budget at a Glance

June 21, 2012
The Honorable City Council
Carmel City Hall
Carmel, California 93921

Dear Mayor Burnett and Council Members:

This document reflects the Fiscal Year 2012-2013 operating plan and budget as adopted by the City
Council on June 12, 2012. This restructured document serves as a policy document, financial plan,
operations guide, and communications device. It includes seven sections. First, is this budget message
which includes an executive summary, five-year financial forecast, and discussion of key priorities and
issues. Second, is a statistical section describing the organization, our community, and population; this
information provides context for the upcoming fiscal year. Third, is a summary section providing
summary schedules of the proposed budget including revenue, expenditure, staffing, and debt service
summaries. The fourth section includes the department pages describing the operations, proposed
budget, staffing, goals and objectives, and performance data for each department. Fifth, is the list of
proposed capital expenditures. The sixth section includes the Citys financial policies. The final section
is a glossary of terms and acronyms. The restructured budget document is geared toward providing
clear and transparent information in a format that explains the link between City Council objectives and
departmental operations.

The proposed budget is a $13.4 million
fiscal plan and is balanced. Operationally
the budget is a status quo budget
maintaining essentially the same levels of
service in Fiscal Year 2012-13 as those
provided in Fiscal Year 2011-12. Capital
investment matches what was proposed in
the Capital Improvement Plan, with the
addition of the Rio Park planning project as
approved by the City Council, and is a
lower investment than in Fiscal Year 2011-12. Staffing essentially remains flat at a proposed 71.69 Full-
time equivalent employees.

FINANCIAL FORECAST OVERVIEW
The City Council receives the five-year financial report annually at the initial stages of the budget
development process. The forecast is updated annually and included in the budget document. In
EXECUTIVE SUMMARY

A-2

general, the five-year forecast demonstrates that continued concerted effort to manage expenditures
will be required to meet available revenues.
Revenues are projected to rise slightly during the forecast period and the City faces increased
expenditure demands including those necessary to maintain levels of service and meet the
requirements of maintaining existing community assets and infrastructure. Revenues for Fiscal Year
2012-13 are projected to decline due primarily to the States takeaway of vehicle license fee
intergovernmental revenue; this issue is currently under litigation.
The five-year forecast shows an increasing gap between revenues and expenditures as anticipated
expenditures outpace projected revenue. This gap is $500,000 in FY 2013-14, growing to $1.10 million
in Fiscal Year 2016-17. The City Council has taken action to reduce the future gap by adopting a second-
tier retirement system for new employees and by reducing service levels.

Closing the gap will require services to continue to shrink, employees to be compensated less, and/or
new revenue sources to be created, from economic development, annexation, natural growth of the
economy (if any), fee increases, and/or voter approved tax increases. In conjunction with adopting this
budget the City Council adopted a Service Level Sustainability Plan with a key component of it asking
voters for a one-percent temporary sales tax increase. The Plan calls for a combination of revenues and
economic development to fund up to $3 million of service levels to preserve community character,
capital expenditures, road maintenance, debt management, and to eliminate draws from reserves for
ongoing services.

12.7
12.3
13.7
14.2
13.3 13.3 13.4
13.8
14.2
14.0
12.8
13.4
14.2
13.4
13.8
14.1
14.9
15.3
10.0
11.0
12.0
13.0
14.0
15.0
16.0
2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
D
o
l
l
a
r
s
(
M
i
l
l
i
o
n
s
)
Fi ve Year
Gener al Fund
Revenue & Uses
Discret ionary Revenue Tot al General Fund Expendit ures
A-3

CITY GOALS AND OBJECTIVES
The City Council, on an annual basis coinciding with the start of the budget development cycle, adopts
objectives, goals, and identifies key projects. The City Council adopted four objectives and ten key
projects. The key projects derive from the goals and objectives and are expected to be completed or
substantially under way in 2012. The objectives are identified in the appropriate department budget
pages and the key projects are included in the operating budget or capital budget, as appropriate.
Community Character
Preserve the communitys beach, park, public space, and forest assets by having thoughtful
policies, public dialogue, and active partnerships with community groups and strategic
partners.
Preserve and maintain village character in Carmel through clear land use policies, appropriate
zoning regulations, detailed design guidelines, and equitable and consistent code compliance.
Promote community cleanliness to protect, conserve and enhance the unique natural beauty
and resources of the village.
Long-term Vitality
Examine new revenue sources to support services to the community.
Focus on marketing the community as a destination for overnight visitors, boutique
conferences, and ecotourism.
Assume a leadership role in developing a long-term solution to the regions water supply.
Organizational Effectiveness
Enhance organizational performance through implementing a structure that is responsive to
meeting internal operational needs and objectives and the delivery of high-quality customer
service.
Focus on accountability, efficiency and quality customer service through the individual
performance of employees. Connecting their work to the business and strategy of the
organization and create a performance process that will ensure and promote the goals of the
organization.
Fiscal Stability
Pay attention to the financial trade-offs involved in analyzing business decisions whether
strategic, operational, or financial.
Promote efficiency through an organizational culture that identifies and implements process
improvements and strives to develop more efficient methods of providing service and utilizing
taxpayer dollars.
Routinely compare costs and effects to assess the extent to which a service delivery decision
can be regarded as providing value for money. This informs decision-makers who must
determine where to allocate limited taxpayer resources.

A-4

The following key projects derive from the four organizational objectives above. These projects have a
beginning and an end and are designed to be completed or substantial progress made during 2012.
Key Projects in the next twelve months:

KEY ISSUES AFFECTING THE BUDGET
Developing and maintaining a balanced budget involves a number of trade-offs but often includes a
handful of key issues. Three key issues affecting the Citys budget are 1) revenue stagnation, 2) the cost
of providing retirement benefits, and 3) ambulance service.
Revenue Stagnation
One key issue for the past three budget cycles was flat or declining revenue. This issue is highlighted in
the financial forecast discussed above and described in detail in the March 20, 2012 Five-Year Financial
Forecast. The revenue from the Citys three primary revenue sources (property tax, sales tax, and
transient occupancy tax) is projected to increase $580,000 from the Fiscal Year 2011-2012 budget.
However, use of reserves (primarily for one-time capital expenditures), loss of State intergovernmental
revenue, and lower interest earnings offset the gains in the primary revenues. As a result, total sources
are proposed to be lower in Fiscal Year 2012-2013 than the Fiscal Year 2011-2012 levels.
Work with the City and regional partners to cooperate on assuring a viable long-term water supply.
Implement an organizational structure that strengthens the management/leadership of the City to
achieve accountability, efficiency and strong customer focus.
Complete a financial forecast identifying the longer-term trends of the Citys revenues, expenditures
and liabilities. Evaluate paid parking, a sales tax rate increase, and a TOT rate increase as sources for
additional revenue.
Examine long-term trends of key revenue sources and recommend a range of possible action
including a TOT Incentive Program.
Begin implementing CalPERS Committee recommendations.
While maintaining core competencies, continue to explore options for outsourcing and/or shared
services.
Develop funding options for phase one renovation of the Forest Theater.
Work to ensure seamless service to residents continues during the fire and ambulance transitions.
Complete the design of the Santa Lucia Restroom and seek construction funding.
Explore water capture, filter and reuse of storm water runoff outflows.
A-5

Revenue is anticipated to grow by two- to three-percent in
the next three years. This revenue trend will result in
continuing challenges to provide current levels of service to
the public and makes increasing services difficult.
Continuing dialogue with the community stakeholders will
be valuable to determine if current or lower levels of service
are preferred rather than revenue increases from existing
revenue streams or by developing new revenue sources.
Use of one-time reserves, minimizing capital improvements, and making only interest-only payments on
the Citys retirement Side Fund debts enable this budget to be balanced.

Retirement Restructuring
Last July, City Council adopted a resolution to change the employee retirement benefit program and
establish a two-tier Public Employee Retirement System (PERS) for miscellaneous and public safety
employees hired after April 16, 2012. Salary projections used for this budget demonstrate that this
second tier is projected to reduce the Citys cost of providing retirement benefits to new employees by
more than $50,000. These are ongoing savings that will increase as employee turnover continues.

In 2003, when the Citys pension plans were pooled with other small cities and agencies, CalPERS
reviewed the contributed assets and estimated liabilities of the Citys pension plans. It determined that
at the time the liability values for the two plans exceeded the asset values by roughly $6 million. At the
time, other small cities also had assets that were not equal to their liabilities. CalPERS sought to realign
the assets and liabilities creating what it calls a Side Fund. The Side Fund is treated as a loan from
CalPERS to the City. As of June 30, 2011 the Side Fund debt for the Citys two funds total $6.2 million.
The City is currently paying into the Side Fund at an interest rate of 7.75%. The Side Fund will continue
to be paid off by the first-tier plan since all the past service on which it is based belongs to those current
members who will continue in the first tier. The scheduled dollar amounts payable will continue as
City Rate Sidefund Total EE rate City Rate Sidefund Total EE rate
Misc EEs 10.238 9.820 20.058 7.000 7.846 0.000 7.846 7.000
Safety EEs 24.706 10.661 35.367 9.000 19.204 0.000 19.204 9.000
Rates are based on June 30, 2010 val uati on
2% @ 55, 1-yr FAS 2% @ 60, 3-yr FAS for new empl oyees
The Si de Fund wi l l conti nue to be pai d off by the fi rst ti er pl an si nce al l the past servi ce on whi ch i t i s based bel ongs
to those current members who wi l l conti nue i n the fi rst ti er.
CalPERS Contribution rates before and after second tier
FY 12-13 Rates FY 12-13 Rates
3% @ 50, 1-yr FAS 2% @ 50, 3-yr FAS for new empl oyees
First Tier Second Tier
Further cuts in service and lower
investment in the Villages public
improvements will be required in the
future as a result of revenue stagnation.

A-6

before. However, because newly hired members will be covered by the second tier, the number of
members and payroll in the first tier will (after several years) gradually decline. The Amortization of Side
Fund rate component is the dollars needed to pay off the side fund divided by the payroll. So as long as
the Side Fund remains, the first-tier rate will increase as its payroll decreases. The first-tier side fund is
scheduled to be paid off after 22 years from June 30, 2012.
The City has three options relating to its Side Fund obligations: 1) Continue the Side Fund participation,
2) Pay down Side Fund obligation using reserves, or 3) Pay off the Side Fund refinancing the obligation
by accessing the capital marketplace (refund). Council directed staff to return in the summer of 2012
with a report of the three options.
Ambulance Service
On December 31, 2011 the Joint Powers Authority (JPA) between Carmel Regional Fire Ambulance
(CRFA) and the Monterey County Regional Fire District dissolved, and the City of Carmel took action to
begin providing ambulance operations as a municipal service. Also on December 31, 2011 Carmel
entered into an agreement with the City of Monterey for fire services and operational oversight of the
Carmel Fire Ambulance. This has significantly improved Carmel Fire Ambulance operational
coordination and effectiveness through common communications, training, equipment, and operational
procedures. Monterey has also integrated all of the Carmel Fire Ambulance personnel into its
comprehensive all-risk training program in compliance with Federal and State standards and mandates.
Furthermore, Monterey personnel have provided the Carmel Fire Ambulance new, part-time per-diem,
employee with daily probationary firefighter training consistent with Montereys professional standard
probationary firefighter training program.
The City hired three firefighter paramedics and one firefighter EMT. Ambulance staffing funded in this
budget are four firefighter paramedics, one firefighter EMT, and eight per-diem, part-time staff to
augment the full-time, staff, provide staffing breadth, and manage personnel costs.
All Carmel Fire Ambulance employees have completed the background hiring process and possess the
necessary certifications and licenses to provide advanced life support (ALS) as required as a paramedic
service provider by the Monterey County Emergency Medical Services (EMS) agency. Staff is in the
process of entering into a written medical care provider agreement with Monterey County EMS to
participate in the EMS system and to comply with all applicable state regulations and local policies and
procedures, including participation in the local EMS agencys continuous quality improvement (CQI)
program.
In previous meetings and discussions, Council members
expressed concerns that a substantial portion of the
ambulance gross revenue comes from the
unincorporated service areas of Rio Road which
includes Cypress, Carmel Highlands, South Pebble
Beach, and a small portion of the Monterey Peninsula.
Ambulance service calls from the Rio area are shared
The proposed change on the part of the County
and AMR from the current auto-aid agreement
that provides closest ambulance unit response
to a method that is based on an average
response time by zone could likely delay the
transport of a patient to the hospital for those
outside the City limits.

A-7

among Monterey County Regional, Carmel Fire Ambulance, and American Medical Response (AMR). In
fact, last year AMR gave up approximately 1,000 calls in the Rio service area to Monterey County
Regional and Carmel Fire Ambulance. Based on the six month end of the 2011-2012 profit and loss
budget from July through December, the total net revenue received by Carmel Fire Ambulance for calls
in the Rio Road area was $140,783.00.
Because of the concern of potential loss of revenue should AMR respond to more calls in the Rio Road
area, Council requested staff to obtain a guarantee from the County EMS director for Carmel to cover
the Rio Road area. At the September 2011 Council meeting, Interim City Manager John Goss pointed
out in a memo that the EMS Director would not guarantee or issue an RFP that will allow Carmel to
cover calls in this area as the County contract is with AMR. The director of operations for AMR indicated
that it will not enter into a contract with the other ambulance agencies but agreed to continue to
operate under the mutual aid agreement currently in place. AMR has indicated its intent to further its
service this area to increase lost revenues.
Carmel Fire Ambulance is an integral part of the Countys ambulance response contract. The Citys
service facilitates compliance of the contracts goal of an eight-minute or less response time 90% of the
time for areas outside of Carmel-by-the-Sea. Closest unit response has been the key component to
enable this level of service.
At this time, there has been no change for Carmel Fire Ambulance in its service commitment to the
unincorporated areas; however, recent discussions with the AMR operations director have indicated
that it is in the process of looking at various options and potential adjustments to its system status plan.
Any reduction in service calls by Carmel Fire Ambulance to the unincorporated areas could have a
significant impact on the Citys revenue. The proposed change on the part of the County and AMR from
the current auto-aid agreement that provides closest ambulance unit response to a method that is
based on an average response time by zone could likely delay the transport of a patient to the hospital
for those outside the City limits.
AMR has indicated it is not interested in extending the auto-aid agreement that has been in place,
meaning Carmel will not be automatically dispatched to calls for service in the Carmel area outside the
City limits. AMR also indicated it intends to redeploy its ambulance fleet and station an ambulance in
the Carmel area. This change can be approved by County EMS as a ministerial change to the Countys
contract with AMR. The effect of this change would be an anticipated loss of revenue to the City of
$475,000. This revenue is not anticipated in this proposed budget. The result is an increase in the
General Fund contribution to the ambulance fund. The Fiscal Year 2012-2013 budget proposes a
subsidy to balance the service costs to the available revenue of $433,000.

These and other challenges illustrate the commitment of the Citys workforce and the need of the
organization to further demonstrate accountability, a customer-focus, transparency, and efficiency.
Several initiatives in the operating plan demonstrate the benefit of community partnerships and shared
services. Under the continued leadership of the City Council, solutions to help mitigate future budget
A-8

challenges are possible and moving forward. The exploration of other funding mechanisms, the
promotion of regional cooperation and public-private partnerships, and continued collaboration with
the Citys workforce will be important components.
The Fiscal Year 2012-2013 proposed budget was delivered to the City Council on time and with
craftsmanship by the Citys staff. Direction by the City Council in developing goals and objectives, and
direction during the budget workshop, provided guidance in the prioritization of programs.
Staff appreciates the City Councils support of its analysis and efforts and I appreciate Councils diligence
in considering the Citys economic situation and taking a leadership role in acting as it has to improve
the Citys financial condition.
Respectfully prepared,

Jason Stilwell
City Administrator
B-1

Located 120 miles south of San Francisco on the Monterey Peninsula, Carmel today is renowned for its
rich beauty and prides itself on its white sand beach, urban forest and natural parklands all within a
one-square-mile, built-out community. Monterey pines, live oaks, and Monterey cypress provide an
abundant tree canopy throughout the City. The City has a high average household income and property
values and a median age of 59.2 years. The Carmel area offers outstanding educational opportunities
through the Carmel Unified School District, which has won state and national awards for excellence, as
well as institutions of high learning on the Monterey Peninsula.
Incorporated in 1916 as a General Law City, Carmel is organized as a Council/City Administrator form of
government. The City Council is composed of a Mayor and four Council Members, all of whom are
elected-at-large. The Mayor serves a two-year term, and the Council Members serve four-year,
overlapping terms and municipal elections are held in April of each even-numbered year. The Council
provides community leadership, develops policies to guide the City in the delivery of services and
achieving community goals, and encourages citizen understanding and involvement.

STATISTICAL PROFILE
B-2

STATISTICAL DATA
Population figures for the City:
Population today is estimated at 3,684 and was 3,722 as of the 2010 Census. There were 3,417
housing units, of which 2,095 were occupied (61.3%). 1,182 of these were owner-occupied.

U.S. Census 2010 Demographic Profile

10-year growth rate:
2000 Census population was 4,081. This is a drop of almost 9%. The 2011 estimate is 3,684 and
the 2016 projection is 3,723.

1920 1930 1940 1950 1960 1970 1980 2000 2010
638 2,248
(+252%)
2,806
(+25%)
4,351
(+55%)
4,580
(+5%)
4,525
(-1%)
4,707
(+4%)
4,081
(-4%)
3,722
(-9%)

Demographic data:

381 people (10.2%) under the age of 18
114 people (3.1%) aged 18 to 24
544 people (14.6%) aged 25 to 44
1,355 people (36.4%) aged 45 to 64
1,328 people (35.7%) aged 65 or older.

Median age 59.2 years.
100 females per 77.6 males.

Ethnicity data of our residents:

3,412 (91.6%) White
11 (0.3%) African American
8 (0.2%) Native American
111 (3.0%) Asian
6 (0.2%) Pacific Islander
Hispanic or Latino of
any race 174 persons (4.7%).

0%
3%
5% 0%
92%
0%
White
African American
Native American
Asian
Hispanic
Pacific Islander
3%
36%
36%
10%
15%
0-18
18-24
25-44
45-64
65+
B-3

Unemployment rate:

Carmel-by-the-Sea has a current unemployment rate of 2.3%. This compares to a Monterey County
rate of 15.3%. However, an estimated 40.8% of Carmels population is not in the labor force (see
Demographic Data Summary).

Unemployment data is from the February 2012 Monthly Labor Force Data for Cities and Census Designated Places (CDP)
report from the Labor Market Information Division of the California Employment Development Department.

Household income:

2000 2011 estimate 2016 projection
Avg. household income $89,228 $133,470 $152,184
Median household income 57,731 79,608 83,989
Per Capita Income 49,906 74,397 80,999
Median household disposable
income
NA 63,736 66,852
U.S. Census 2010

BUSINESS DATA
Three Largest Revenue Sources:
Revenue Source
(Dollars in Millions)
FY05-06
Actual
FY06-07
Actual
FY07-08
Actual
FY08-09
Actual
FY09-10
Actual
FY10-11
Actual

Property Tax $3.346 $3.726 $3.867 $4.066 $4.189 $4.158
Transient Occupancy Tax 3.879 4.209 4.395 3.787 3.830 3.879
Sales Tax 2.169 2.143 2.340 2.181 1.620 1.806

Property tax and median home price information:

Average sales price for single family homes $1,288,000
Average property taxes for a single family residence $14,168
Average sales price for condos $412,000
Average condo property tax $4,532

Alain Pinel Real Estate, Carmel-by-the-Sea

Secured property tax value $2,908,891,597
Unsecured property tax value $30,254,516
Total Taxable Value Carmel-by-the-Sea $2,939,146,113

Carmel-by-the-Sea percentage of $1.00 Countywide tax levy 0.827081
Monterey County Auditor-Controller: Tax Rates for Fiscal Year 2011-2012
B-4

Transient Occupancy Tax Generators:
Hotels & Inns 45
Number of rooms 966
Hotels with Restaurants 6

Source: Carmel Innkeepers Association

Sales Tax Generators:
Business Type Description Count Business Type Description Count
Art/Gift/Novelty Stores 89 Textiles/Furnishings 9
Specialty Stores 88 Variety Stores 8
Personal Services 52 Government/Social Org. 7
Home Furnishings 48 Package Liquor Stores 5
Women's Apparel 38 Hotels Serving Alcohol 3
Jewelry Stores 34 Shoe Stores 3
Restaurants Serving Alcohol 32 Food Stores - Non Grocery 3
Business Services 31 Service Stations 2
Restaurants Serving Beer and Wine 30 Men's Apparel 2
Family Apparel 28 Grocery Stores Beer/Wine 1
Second-hand/Resale Stores 13 Grocery Stores Liquor 1
Restaurants No Alcohol 12 Drug Stores 1
Stationery/Book Stores 11 All Others 118
Total All Groups 670

Tax Year Occupancy Rate Daily Room Rate
1991-1992 69.75%
1992-1993 69.50%
1993-1994 70.75%
1994-1995 69.10%
1995-1996 74.68% 114.12
1996-1997 76.60% 120.88
1997-1998 73.53% 127.81
1998-1999 73.08% 135.83
1999-2000 74.06% 146.82
2000-2001 70.22% 155.21
2001-2002 65.10% 154.66
2002-2003 61.58% 153.18
2003-2004 61.49% 155.84
2004-2005 61.44% 161.10
2005-2006 62.52% 168.84
2006-2007 64.03% 177.72
2007-2008 64.74% 182.95
2008-2009 60.14% 170.03
2009-2010 57.19% 176.83
2010-2011 61.00% 176.28
2011-2012 64.41% (est) 180.44 (est)
B-5

Largest Employers in the City of Carmel-by-the-Sea:

Company Name Address Primary SIC Business Desc # of
Employees
(Corporate)
INNS BY THE SEA 4TH AVE & SAN CARLOS ST Hotels and Motels 100
IL FORNAIO OCEAN AVENUE AND MONTE VERDE Ethnic Food Restaurants 75
FLAHERTY'S OYSTER BAR 6TH AVE & SAN CARLOS ST Eating and Drinking Places 45
SIMIC GALLERIES SAN CARLOS AND 6TH AVE Museums and Art Galleries 45
HOGS BREATH INN SAN CARLOS ST & 5TH AVE Eating and Drinking Places 40
JACK LONDONS BAR & GRILL DOLORES ST & 5TH AVE Eating and Drinking Places 30
JEMATE CORP 5TH AVENUE AND DOLORES Eating and Drinking Places 30
KRIS KRINGLE OF CARMEL OCEAN AVE & SAN CARLOS ST Gift, Novelty, and Souvenir Shops 28
TERRACE GRILL 8TH AVE & CAMINO REAL Eating and Drinking Places 27
PIATTI RISTORANTE (Now Vesuvio) 6TH AVENUE AND JUNIPERO AVE Ethnic Food Restaurants 27
BANANA REPUBLIC MISSION ST & OCEAN AVE Family Clothing Stores 25
JUNIPERO SERRA SCHOOL 2992 LASUEN DR Public Elementary and Secondary Schools 24
PERNILLE RESTAURANT 6TH AVE & SAN CARLOS ST Eating and Drinking Places 23
MISSION RANCH CORPORATION 26270 DOLORES ST Eating Places 23
GRASINGS COASTAL CUISINE 57 MISSION AND 6TH AVE Eating and Drinking Places 20
CARMEL POLICE DEPT JUNIPERO AVE & 4TH AVE Police Protection 20
HARRISON MEMORIAL LIBRARY MISSION ST & 6TH AVE Libraries 19
COACH AT CARMEL SAN CARLOS ST & OCEAN AVE Luggage and Leather Goods Stores 18
ADOBE INN DOLORES ST & 8TH AVE Hotels and Motels 18

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C-1

Property Taxes
34%
TOT
35%
Sales Tax
16%
Business License
4%
Franchises
4%
Fees & Permits
3%
Other
4%
Revenue
Policy &
Executive
9%
Public Safety
42%
Public Services
19%
Library
7%
Administration
8%
Non-Dept
10%
Planning & Bldg
5%
Expenditures
SUMMARY SCHEDULES

Actual Actual Estimate Adopted Budget Projected Budget Projected Budget
General Fund Department FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15
CITY COUNCIL 106,322 $ 97,078 $ 111,574 $ 122,079 $ 135,341 $ 117,881 $ 119,314 $
LEGAL 463,400 358,504 454,333 447,662 315,718 305,855 307,822
CITY ADMINISTRATOR OFFICE 750,191 758,854 937,122 831,155 832,576 885,666 844,143
COMMUNITY SERVICES 99,065 96,779 109,833 102,794 134,777 140,038 141,876
MARKETING & ECONOMIC DEVELOPMENT 300,796 317,983 324,000 360,219 306,735 325,000 325,000
NON-DEPARTMENTAL CITY PROGRAMS 1,517,014 1,590,454 1,737,965 1,713,223 1,460,518 2,018,307 1,968,522
ADMINISTRATIVE SERVICES 1,020,118 889,192 973,421 1,109,710 1,159,869 1,193,380 1,220,241
TREASURER 2,400 2,400 2,400 2,200 2,400 2,400 2,400
COMMUNITY PLANNING AND BUILDING 537,414 571,994 560,472 601,978 662,279 640,192 664,880
PUBLIC SERVICES
ENGINEERING 15,177 7,745 10,800 10,800 10,800 10,800 10,800
FACILITIES MAINTENANCE 459,278 459,899 471,364 527,753 496,692 560,061 567,070
PUBLIC WORKS 1,094,702 1,122,225 1,100,423 1,140,548 1,173,932 1,310,300 1,374,547
FOREST, PARKS AND BEACH 500,424 524,100 484,918 475,890 526,018 495,275 501,876
PUBLIC SAFETY
FIRE 2,144,130 2,106,440 2,079,580 1,988,801 1,853,099 1,872,381 1,899,168
POLICE 2,727,270 2,744,132 2,969,774 2,929,162 3,354,835 3,429,854 3,537,187
HARRISON MEMORIAL LIBRARY 935,990 969,482 952,115 923,188 988,775 1,012,663 1,050,387
GENERAL FUND DEPARTMENT TOTAL 12,673,691 $ 12,617,261 $ 13,280,094 $ 13,287,161 $ 13,414,366 $ 14,320,052 $ 14,535,234 $
Ambulance Fund Department FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15
PUBLIC SAFETY
AMBULANCE FUND - - 462,400 443,568 803,179 825,433 849,516
AMBULANCE FUND DEPARTMENT TOTAL - $ - $ 462,400 $ 443,568 $ 803,179 $ 825,433 $ 849,516 $
Revised Budget
Revised Budget

EXPENDITURE SUMMARY BY DEPARTMENT
C-2

GENERAL FUND
Actual Actual Budget Budget Budget
09-10 10-11 Account 12-13 13-14 14-15
TAX REVENUE
3,869,050 $ 3,824,941 $ Property Tax - Secured 01-31801 3,976,000 $ 4,035,242 $ 4,115,947 $
153,972 156,577 Property Tax - Unsecured 01-31802 170,000 172,533 175,984
39,602 39,849 Property Tax - Unitary 01-31803 41,000 41,611 42,443
126,665 136,422 Property Transfer Tax 01-31805 160,000 162,384 165,632
4,189,289 $ 4,157,789 $ Total Property Taxes 4,347,000 $ 4,411,770 $ 4,500,006 $
3,830,432 3,878,772 Hostelry Tax Revenues 01-55002 4,463,000 4,641,000 4,780,000
1,619,968 1,805,510 Sales & Use Tax 01-31811 2,051,000 2,113,000 2,176,000
550,666 526,251 Business License Tax 01-31820 500,000 505,000 515,100
10,190,355 $ 10,368,322 $ Subt ot al: 11,361,000 $ 11,670,770 $ 11,971,106 $
FRANCHISE FEES
193,320 195,355 Garbage 01-32801 208,169 212,332 216,579
121,861 130,722 Cable Television 01-32802 132,029 134,670 137,363
91,832 98,540 Gas & Electric 01-32803 120,000 122,400 124,848
45,922 51,980 Water 01-32804 52,500 53,550 54,621
452,935 $ 476,597 $ Subtotal: 512,698 $ 522,952 $ 533,411 $
FEES AND PERMITS
36,159 25,688 Business Application Fees 01-33351 25,000 27,000 28,000
4,965 7,542 Parking Stall Use Permits 01-33402 8,000 10,000 10,000
268,401 216,959 Building Permits 01-33404 226,000 242,000 250,000
91,642 90,430 Planning Permits 01-33405 105,000 100,000 105,000
3,764 6,423 Building Trade Permits 01-33407 8,000 10,000 12,000
9,615 11,928 Encroachment Permits 01-33408 11,000 12,000 12,000
1,235 (1,062) Passenger Driver Permits 01-33527 1,500 1,500 1,500
11,760 11,335 Parking Permits 01-33528 12,000 18,000 18,000
14,420 14,720 Other Licenses & Permits 01-33549 15,000 15,500 15,750
- - Community Services Permits 01-40726 11,000 - -
6,395 6,775 Tree Removal Permit 01-33626 8,000 8,000 8,000
448,356 $ 390,738 $ Subtotal: 430,500 $ 444,000 $ 460,250 $
FINES & FORFEITURES
16,843 19,237 Court Fines (Criminal & Court) 01-34801 25,000 25,750 26,536
164 77 Other Fines & Forfeitures 01-34802 200 210 250
17,007 $ 19,314 $ Subtotal: 25,200 $ 25,960 $ 26,786 $
USE OF MONEY & PROPERTY
41,596 29,368 Interest 01-35801 25,000 25,250 25,503
33,496 33,361 Rents 01-35805 34,300 34,500 34,600
175,218 172,215 Parking Lot Fees 01-35825 170,000 175,100 180,353
250,310 $ 234,944 $ Subtotal: 229,300 $ 234,850 $ 240,456 $
CHARGES FOR SERVICES
1,144 1,715 Administration 01-36276 2,500 2,550 2,601
1,363 1,315 Administrative Services 01-36351 1,500 1,530 1,561
662 895 Planning 01-36401 500 400 400
47,584 47,642 Police 01-36526 48,000 48,960 49,939
50,753 $ 51,567 $ Subtotal: 52,500 $ 53,440 $ 54,501 $
REVENUE FROM AGENCIES
2,833 $ 2,083 $ Abandoned Vehicle Abatement 01-37526 3,000 $ 3,060 $ 3,121 $
5,093 1,861 Post Reimbursement 01-37529 6,900 7,038 7,179
352,139 353,246 Motor Vehicle In Lieu 01-37801 - -
24,086 29,038 Hoptr 01-37804 30,000 30,600 31,212
1,029 38 Damage Restitution 01-37805 500 510 520
48 64,512 State Mandates 01-37810 30,000 30,600 31,212
1,430 - Other Agencies 01-37899 1,300 1,326 1,353
386,658 $ 450,778 $ Subtotal: 71,700 $ 73,134 $ 74,597 $
GRANTS
14,649 8,128 Public Safety - Prop 172 01-38526 15,000 15,000 15,000
900 - TAMC - -
242,090 $ 8,128 $ Subtotal: 15,000 $ 15,000 $ 15,000 $
RECREATION USE FEES
950 3,400 Programs 01-40726 3,500 3,500 3,500
6,670 6,630 Facility Use 01-40727 6,700 6,866 7,029
7,620 $ 10,030 $ Subtotal: 10,200 $ 10,366 $ 10,529 $
MISCELLANEOUS REVENUE
38,236 - Miscellaneous 01-46801 35,000 35,700 36,414
54,334 89,796 Donations 01-46801 86,266 90,000 100,000
92,570 $ 89,796 $ Subtotal: 121,266 $ 125,700 $ 136,414 $
TRANSFER FROM OTHER FUNDS
- 96,105 Gas Tax (See Gas Tax Fund) 01-48003 74,950 77,808 78,500
196,864 121,139 Traffic Safety 01-48012 140,352 47,800 73,800
55,000 40,000 Benefit Liability 01-48016 70,000 40,000 40,000
80,000 60,000 Workers Compensation 01-48017 60,000 60,000 60,000
80,676 300,000 General Fund/Operating Reserve 01-48018 150,000 -
- 104,912 Grant Funds 01-48021 50,000 - -
25,000 -
Community Svcs Deposit Acct
50-24050-0684 01-48050 25,000 30,000 35,000
4,700 -
Arts & Craft Deposit Acct
50-24050-0733 01-48050 4,700 4,800 4,800
- 2,410 Forest Theater Fund 01-48060 - - -
592,178 $ 724,566 $ Subtotal: 575,002 $ 260,408 $ 292,100 $
12,730,832 12,824,780 Total Sources 13,404,366 13,436,580 13,815,149

REVENUE AND OTHER SOURCES
C-3

Description FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15
SALARIES 4,754,369 4,628,884 4,191,516 4,454,045 4,338,322 4,403,290 4,491,355
OVERTIME 384,526 497,813 397,670 403,535 226,420 183,250 183,250
HOLIDAYIN-LIEU 88,860 86,280 83,187 90,805 68,000 69,020 70,400
UNIFORMALLOWANCE 20,675 19,722 18,536 18,904 21,742 23,436 23,536
SOCIAL SECURITY 17,637 15,960 17,870 15,820 18,467 18,744 19,119
MEDICARE 64,401 65,410 60,823 57,845 60,056 60,956 62,175
RETIREMENT 1,181,278 1,181,496 1,223,072 1,151,505 1,139,096 1,264,397 1,340,261
MEDICAL PROGRAM 645,082 677,414 645,453 708,070 677,719 725,159 794,398
LIFE INSURANCE 9,876 9,352 8,901 8,715 8,704 8,829 8,998
WORKERS COMP 241,882 219,806 226,170 209,221 277,910 243,830 243,830
DEFERRED COMPENSATION 21,598 15,050 16,350 22,690 23,400 22,500 22,500
MOU OBLIGATIONS 12,600 16,070 19,579 16,659 46,695 46,801 46,801
UNEMPLOYMENT 1,000 926 10,000 - 9,000 9,000 9,000
PART-TIME ASSISTANCE 337,452 388,072 374,717 383,100 400,112 368,055 368,055
PAID CALL FIREFIGHTERS 1,614 (9) - - - - -
GROUP LTD 780 1,600 750 1,053 - - -
Salaries and Benefits 7,783,630 7,823,846 7,294,594 7,541,967 7,315,641 7,447,266 7,683,677
UTILITIES 172,886 187,775 179,636 252,558 211,708 211,266 212,266
TRAINING/PERSONAL EXP. 35,809 18,736 37,000 29,955 43,800 43,800 43,800
CLOTHING EXPENSE 10,134 17,432 13,860 8,167 15,191 13,718 15,718
PERMITS,LICENSES & FEES 7,337 7,662 8,264 10,343 8,197 8,397 8,397
CREDIT CARD BANK FEES 12,406 7,434 10,580 19,048 10,580 10,897 10,897
DUES/MEMBERSHIPS 54,366 52,223 62,126 58,312 74,565 65,466 65,966
DOCUMENTS/PUBLICATIONS 8,014 10,717 7,772 6,356 7,987 8,045 8,045
TELEPHONE 42,960 44,305 35,866 42,495 44,770 45,768 45,768
RADIO EXPENSE 3,760 2,142 9,961 11,866 11,700 13,300 13,300
POSTAGE 10,293 7,572 9,602 6,577 9,517 9,712 9,712
PRINTING 10,276 7,119 13,518 9,847 13,066 15,912 16,325
ADVERTISING 12,582 4,809 6,925 4,669 6,925 9,835 9,835
RENT/LEASE EQUIPMENT 131 18,294 2,300 - 2,300 2,318 2,318
OFFICE MACHINE SUPPLIES 20,166 9,054 15,406 6,687 9,145 16,577 17,229
OFFICE SUPPLIES 6,875 12,188 8,914 12,490 8,459 8,544 9,067
CUSTODIAL SUPPLIES 7,992 11,306 11,877 11,659 13,577 15,000 15,000
MATERIALS/SUPPLIES 125,351 82,049 97,705 95,698 114,205 123,700 128,700
FUEL 59,621 67,141 65,900 97,424 75,000 80,000 80,000
AUTOMOTIVE PARTS 9,661 6,426 10,665 4,403 10,177 10,452 10,452
TIRES/TUBES 4,790 3,348 5,968 3,196 5,968 6,147 6,147
EQUIPMENT MAINTENANCE 90,229 100,850 99,444 95,746 95,944 100,262 100,975
OUTSIDE LABOR 268,628 324,424 191,706 188,031 213,700 308,211 307,499
ROAD IMPACT MAINTENANCE - - - 15,138 - - -
PROFESSIONAL SERVICES 545,353 371,588 489,000 433,260 357,800 354,000 364,000
CONTRACTUAL SERVICES 527,350 664,618 1,540,930 1,370,126 2,290,299 2,316,503 2,345,290
TOOLS/EQUIPMENT 13,787 6,892 10,465 5,747 10,255 10,775 10,775
COMMUNITYACTIVITIES 32,753 34,710 44,750 28,508 38,750 45,500 45,500
STORMWATER RUNOFF PROG EXP 51,614 48,089 100,658 54,521 71,000 75,000 103,678
PHOTOGRAPHIC SUPPLIES 357 94 950 356 850 899 899
SAFETYEQUIPMENT 18,226 10,954 18,720 12,172 18,576 18,888 18,888
OFFICIAL PUBLIC MEETINGS 922 1,288 500 308 1,500 500 500
OPERATIONAL SUPPLIES/SERVICE 12,449 8,553 12,041 7,637 12,141 10,298 10,298
RECRUITMENT - 364 7,652 17,362 3,000 2,732 2,732
PRE-EMPLOYMENT 4,835 2,798 10,305 16,305 5,000 5,464 5,464
EMPLOYEE ASSISTANCE PROGRAM 2,088 2,158 3,713 2,184 3,713 3,824 3,824
EMPLOYEE IMMUNIZATION PROGRAM 3,505 997 4,000 3,582 2,500 3,000 3,000
ERGONOMIC STUDIES/MODIFICATION 1,871 - 2,122 1,199 2,122 2,186 2,186
REGIONAL DESTINATION MKTING 168,291 180,313 180,000 175,867 180,000 180,000 180,000
REGIONAL AMBULANCE SUBSIDY 454,381 300,000 250,000 225,000 - - -
MCCVB CONTRACT 113,652 103,078 114,000 114,000 119,235 120,000 120,000
MAIL SERVICE CONTRACT 53,322 57,123 60,000 65,736 60,000 62,000 63,000
COUNCIL DISCRETIONARY 6,003 4,774 15,000 15,000 20,000 10,000 10,000
ELECTION 28,618 (40) 31,000 31,000 18,000 60,000 -
ECONOMIC REVITILIZATION PROGRAMS - 20,000 15,000 15,000 7,500 15,000 15,000
TROLLEYSERVICE 18,853 14,592 15,000 55,352 - 10,000 10,000
AUDITS 27,137 32,669 36,601 36,300 36,601 37,699 37,699
BUDGET PREPARATION - - 318 - 318 328 328
WORKERS COMP-SELF-FUNDED CLAIMS RUN-OUT 23,080 12,738 25,740 13,050 25,740 30,000 30,000
LIABILITYINSURANCE 232,738 255,442 284,495 284,811 286,762 290,000 290,000
Revised Budget
EMPLOYEE INSURANCE PROGRAM 29,765 36,600 34,798 24,132 34,798 35,842 35,842
EMPLOYEE RECOGNITION 6,114 5,347 7,426 8,826 6,200 7,649 7,649
EMERGENCYRESPONSE TRAINING (3,410) 1,291 - - - - -
EOC SUPPLIES/SERVICE 3,944 1,400 1,442 - - - -
FIRE EQUIPMENT/SUPPLIES 11,347 15,985 7,416 7,416 7,416 7,416 7,416
MEDICAL SUPPLIES 1,753 5,540 8,086 6,000 6,000 6,000 6,000
HYDRANT MAINTENANCE 383 - 412 650 650 650 650
SCC SUBSIDY - - - - - - -
FINE ART MAINT/PRESERVATION 7,700 - 10,000 10,000 5,000 5,000 15,000
Services and Supplies 3,373,047 3,202,961 4,247,535 4,032,071 4,638,207 4,854,480 4,883,034
TOTAL 11,156,677 11,026,807 11,542,129 11,574,038 11,953,848 12,301,745 12,566,712
Grants 105,394 158,350 98,350 -
Capital Outlay 145,143 45,200 -
Transfer to Capital Improvement 75,789 - 250,000 523,336 487,552
Facility Improvement 30,295 31,400 32,600 31,289 32,289 33,903 34,582
Debt Service 579,257 536,609 533,515 537,181 537,200 540,200 533,200
Benefit Liability 6,530 72,445 56,650 137,364 -
Salary Savings - (80,000) (130,150) (88,066) (89,827)
to CRFA 300,000 150,000 150,000 - -
Ambulance - 107,389 421,179 448,933 473,016
SCC SUBSIDY 680,000 650,000 750,000 750,000 590,000 560,000 530,000
SUBTOTAL 1,622,408 1,590,454 1,896,315 1,811,573 1,450,518 2,018,307 1,968,522
TOTAL USES 12,779,085 12,617,261 13,438,444 13,385,611 13,404,366 14,320,052 14,535,234
CHARACTER OF EXPENDITURES
C-4

MAJOR FUND BUDGET SUMMARY
Actual Actual Revised Budget Adopted Budget Proposed Budget
Description FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14
GENERAL FUND
Source of Funds
Taxes 10,190,355 10,368,322 10,780,000 11,361,000 11,670,770
Franchise Fees 452,935 476,597 504,608 512,698 522,952
Fees & Permits 448,356 390,738 425,000 430,500 444,000
Fines & Forfeit 17,007 19,314 35,200 25,200 25,960
Intergovernmental 386,658 450,778 382,800 71,700 73,134
Other 643,343 394,465 765,259 428,266 439,356
Use of Prior Funds 592,178 724,566 1,309,080 575,002 260,408
12,730,832 12,824,780 14,201,947 13,404,366 13,436,580
Uses of Funds
Policy & Executive 1,719,774 969,482 952,115 1,283,635 1,815,593
Public Safety 4,871,400 4,850,572 5,049,354 6,011,113 5,302,235
Public Services 2,069,581 2,113,969 2,067,505 2,648,955 2,376,436
Library 935,990 969,482 952,115 988,775 1,012,663
Administration 1,022,518 891,592 975,821 1,162,269 1,195,780
Planning & Bldg 537,414 571,994 560,472 662,279 640,192
Non-Dept 861,757 1,158,964 1,078,934 923,318 954,771
Debt Service 579,257 634,258 533,155 537,200 540,200
Capital Outlay 76,000 1,056,000 125,876 - 523,336
Other Uses 140,669 225,687 1,143,097 (844,718) (0)
12,814,360 13,442,000 13,438,444 13,372,827 14,361,205
GAS TAX FUND
Source of Funds
Taxes 66,620 64,117 70,500 72,450 75,308
Interest 1,633 - 2,000 2,500 2,500
68,253 64,117 72,500 74,950 77,808
Uses of Funds
Salaries and Benefits 65,834 44,674 70,500 - -
Materials & Supplies 1,735 5,600 2,000 - -
Capital Outlay - - - - -
Transfer to General - - 150,500 74,950 77,808
67,569 50,274 223,000 74,950 77,808
CAPITAL PROJECTS FUND
Source of Funds
Grants - 247,978 430,000 30,000
Intergovernmental - 291,000 370,000 -
Fees - 195,000 305,600 342,200
Transfer in 220,932 295,200 - 523,336
Use of Prior Funds - 100,000 562,988 -
Interest
- 220,932 1,129,178 1,668,588 895,536
Uses of Funds
Capital Outlay 1,085,637 1,126,538 1,668,588 895,536
Designated for Future - - - -
- 1,085,637 1,126,538 1,668,588 895,536
AMBULANCE FUND
Source of Funds
Call Income - - 350,000 370,000 370,000
Transfer in - 112,000 433,179 452,933
Debts Recovered - - 400 - 2,500
- - 462,400 803,179 825,433
Uses of Funds
Salaries and Benefits - 44,674 383,263 667,547 688,454
Materials & Supplies - 5,600 79,137 135,632 136,980
- 50,274 462,400 803,179 825,433
C-5

STAFFING

(Position detailed continued on the following page)
Department Program Title Position FTE
Administrative Services Treasurer City Treasurer (contract) 0.00 0.00
Administrative Services Administration Administrative Services Director 1.00 1.00
Administrative Services Administration Office Assistant 1.00 0.75
Administrative Services Finance Finance Specialist 1.00 0.75
Administrative Services Finance Office Assistant 1.00 0.53
Administrative Services Human Resources Finance Specialist 1.00 0.40
Administrative Services Human Resources Finance Specialist 1.00 0.17
Administrative Services Information Technology Information Systems/Network Mgr. 1.00 1.00
Administrative Services Information Technology Automated Systems Tech. 1.00 1.00
City Council City Council Mayor 1.00 1.00
City Council City Council Council Member 4.00 4.00
City Administrator Office Administration City Administrator 1.00 1.00
City Administrator Office Administration Asst. City Administrator/City Clerk 1.00 1.00
City Administrator Office City Clerk Deputy City Clerk 1.00 1.00
City Administrator Office Community Services Community Services Asst. 1.00 0.50
City Administrator Office Community Services Office Assistant 1.00 0.50
City Administrator Office Community Services Class Instructor 1.00 0.18
City Administrator Office Marketing Marketing Coordinator (contract) 0.00 0.00
Community Planning & Building Building Building Official 1.00 1.50
Community Planning & Building Code Compliance Admin Coordinator/Code Compliance 1.00 0.50
Community Planning & Building Planning Planning and Building Services Mgr. 1.00 1.00
Community Planning & Building Planning Associate Planner 1.00 1.00
Community Planning & Building Planning Finance Specialist ASD 0.60
Community Planning & Building Planning Planning Technician 1.00 0.00
Legal City Attorney City Attorney 1.00 0.44
Library Administration Library Director 1.00 1.00
Library Administration Office Assistant 1.00 0.30
Library Circulation Circulation Supervisor 1.00 1.00
Library Circulation Library Assistant 5.00 4.11
Library Local History Librarian II 1.00 1.00
Library Reference Librarian II 1.00 1.00
Library Reference Librarian I 3.00 1.11
Library Youth Services Librarian II 1.00 1.00
Library Youth Services Library Asst. 2.00 1.18
Position Detail
C-6

Department Program Title Position FTE
Public Safety Ambulance Paramedic-Firefighter 5.00 4.00
Public Safety Ambulance EMT-Firefighter 1.00 1.00
Public Safety Ambulance Finance Specialist ASD 0.25
Public Safety Fire Command staff (contract) 0.00 0.00
Public Safety Fire Engine Company (contract) 0.00 0.00
Public Safety Police Police Chief 1.00 1.00
Public Safety Police Commander 1.00 1.00
Public Safety Police Sergeant 3.00 3.00
Public Safety Police Corporal/Training Officer 1.00 1.00
Public Safety Police Police Officer 8.00 8.00
Public Safety Police Police Officer Reserves 4.00 0.52
Public Safety Police Public Services Officer 5.00 5.00
Public Safety Police Community Services Officer 2.00 2.00
Public Safety Police Community Services Asst. CAO 0.25
Public Services Administration Public Services Mgr. 1.00 -
Public Services City Engineer City Engineer (contract) 0.00 0.00
Public Services Facilities Maintenance Facilities Maintenance Mgr. 1.00 1.00
Public Services Facilities Maintenance Facilities Maintenance Worker 1.00 1.00
Public Services Facilities Maintenance Community Services Asst. CAO 0.25
Public Services Forest, Parks & Beach City forester 1.00 1.00
Public Services Forest, Parks & Beach Tree Care Specialist 2.00 1.00
Public Services Forest, Parks & Beach Forest Care Worker 2.00 0.90
Public Services Public Works Public Works Superintendent 1.00 1.00
Public Services Public Works Street Supervisor 1.00 1.00
Public Services Public Works Senior Maintenance Worker 4.00 4.00
Public Services Public Works Maintenance Worker 1.00 1.00
Public Services Public Works Gardener 1.00 1.00
TOTAL 88.00 71.69
Note: Employees are assigned to a single position; positions are shown in home department; FTE shown where service is performed
C
-
7

D
E
B
T

A
N
D

R
E
T
I
R
E
M
E
N
T

L
I
A
B
I
L
I
T
I
E
S

Principal Note/ Term/ Beginning
Gen Fund L-T Debt Orig Contract Original Final Interest Balance Principal
Acct # Fund Acct # Description Date Number Amount Maturity Rate Payments 7/1/12 Payments
CERTIFICATES OF PARTICIPATION
01-91809 90-25000 Series 2010 Sunset Ctr Bonds 10/28/2010 6711920704 7,575,000.00 $ 11/1/2031 2% - 4% 513,312.50 $ 7,295,000.00 $ 285,000.00 $
Next Generation Radio Project Financing (Countywide)
01-91813 90-25015 Next Generation Project Financing 4/23/2009 MoCo Agmt 381,440.14 $ 6/30/2027 0 21,668.00 $ 360,054.00 $ 21,668.00 $
CAPITAL LEASE OBLIGATIONS
01-88823 90-25036 Cal First Lease - Fire Engine 4/11/2009 BL01221 269,049.37 $ 7/1/2015 0.870% 70,355.59 $ 201,034.50 $ 68,606.59 $
Cal First Lease - Fire P/U Truck 4/1/2010 BL01221 39,648.50 $ 12/1/2013 0.297% 10,397.48 $ 10,860.80 $ 10,860.80 $
01-88821 90-25045 Cal First Lease - Ambulance 4/1/2010 BL01221 150,759.98 $ 12/1/2013 0.297% 32,261.05 $ 86,237.88 $ 26,190.66 $
Cal First Lease - Sweeper 4/1/2010 BL01221 140,486.78 $ 7/15/2013 0.297% 47,953.77 $ 92,533.01 $ 45,948.82 $
Cal First Lease - Chipper Truck 10/1/2011 BL01221 63,834.01 $ 7/15/2013 0.297% 21,789.11 $ 42,044.90 $ 20,878.11 $
Cal First Lease - PD Patrol 10/1/2011 BL01221 37,536.50 $ 7/15/2013 0.297% 25,034.41 $ 19,325.33 $ 19,325.33 $
Cal First Lease - PD Go4 Interceptor 10/1/2011 BL01221 33,177.55 $ 7/15/2013 0.297% 11,324.83 $ 21,852.72 $ 10,851.34 $
Cal First Lease - PD Expedition 10/1/2011 BL01221 47,988.44 $ 7/15/2013 0.297% 16,380.38 $ 31,608.06 $ 15,695.52 $
01-88578 90-25039 Caterpillar Financial 12/1/2010
001-0582681-
000 126,613.81 $ 12/1/2013 44,520.00 $ 82,093.81 $ 44,520.00 $
COMPENSATED ABSENCES
Various 90-25040 Vacations, Sick, Comp Time Due to EE's N/A N/A N/A N/A N/A - $ 781,183.00 $ - $
GRAND TOTALS L-T DEBT ACCOUNTS 814,997.12 $ 9,023,828.01 $ 569,545.17 $
OPERATING LEASE OBLIGATIONS
01-88818 Pitney Bowes Postage Meter 12/28/2004 00174104000 14,838.00 $ 6/30/2008 - $ - $
01-88818 Pitney Bowes Postage Meter (new meter) 11/29/2008 7805568402 10,721.76 $ 3/31/2013 4,020.66 4,020.66 -
01-88822 IKON Copier Lease - Canon IRC5180I (City Hall) 7/1/2012 13,932.00 $ 7/1/2015 387.00 13,932.00
01-88820 Credit Card Machine Lease 9/12/2006 0412-039158 $21/month to month
Total - Operating Lease Obligations 39,491.76 $ 4,407.66 $ 17,952.66 $ - $
Total Debt Obligations 819,404.78 $ 9,041,780.67 $ 569,545.17 $
C-8

RETIREMENT LIABILITY
C
-
9

Estimated FY12/13 Releases & Estimated
7/1/2012 Interest/ Transfers 6/30/2013
Balance Other Income In/Out Balance
8 Debt Service
Restricted by bond issuance for debt service on Sunset bonds
400,000 $ 1,532 $ 401,532 $
16 Benefit Liability
Committed for post-employment benefit plans
414,292 (70,000) 344,292 $
28 Debt Reduction
Committed for debt reduction of Sunset Center bonds
715,900 715,900 $
13 Capital Improvements
Committed for capital improvements
2,230,000 (487,636) 1,742,364 $
17 Workers' Compensation
Committed as reserve for potential workers' compensation self-insurance claims
252,000 (60,000) 192,000 $
18 Operating Reserve
Committed for operational reserves (10% of annual operational revenues) as
required by Muni Code Section 3.06.040 and Ordinance 85.23
1,916,165 (500,000) 1,416,165 $
22 Natural Disaster
Committed for unanticipated expenses for overtime, damage response and
recovery costs during emergency events and recovery periods of an unexpected
event such as a severe storm
250,000 250,000 $
25 OPEB Liability
Committed for post-retirement benefits (other than retirement benefits) liability
exposure (OPEB)
1,080,112 4,137 $ 1,084,249 $
50 Deposits
Committed for deposits held for others
454,000 1,739 $ (40,000) 415,739 $
1 General
Unassigned 1,530,679 14,454 $ - 1,545,133 $
Assigned - Vehicle Replacement Reserve (NEW) 150,000 150,000 $
Assigned - Litigation Reserve (NEW) 200,000 200,000 $
2 Hostelry
Committed for community, cultural and recreational activities, parks, public
facilities and municipal structures, parking lots, acquisition and improvements of
parks, recreation land, or other municipal purposes that are in accordance with the
General Plan of the City and for usual and current expenses of the General Fund
Budget
250,000 250,000 $
3 Gas Tax
Committed for construction, improvements and maintenance of public streets
82,000 2,500 $ 84,500 $
4 Parking In-Lieu
Committed for creating public parking in or near the business district
696,497 2,668 $ 699,165 $
12 Traffic Safety
Committed for traffic control devices and the maintenance thereof, the
maintenance of equipment and supplies for traffic law enforcement and traffic
accident prevention, maintenance, improvement or construction of public streets,
bridges, culverts, or the compensation of school crossing guards who are not
regular full-time members of the Police Dept
12,000 12,000 $
20 Road Impact Fees
Committed for street and road maintenance
105,000 105,000 $
21,31,32,33 Grants - Various
Restricted for grant expenditures
41,000 157 $ 41,157 $
51
Employee Benefits Plan
Committed for employee benefit plans
35,000 35,000 $
60 Forest Theater
Assigned to Forest Theater improvements
82,000 314 $ 82,314 $
7 Ambulance
Assigned to ambulance service
10,546,645 27,500 (807,636) 9,766,509
F
U
N
D

B
A
L
A
N
C
E

C-10

OTHER FUNDS

GAS TAX FUND
Actual Revised
Budget
Estimate Proposed
Budget
Proposed
Budget
Proposed
Budget
Revenue Description FY 2010-11 FY 2011-12 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15
03- 55003-001 GAS TAX - SECTION 2106 17,187 $ 14,700 $ 13,200 $ 15,250 $ 15,860 $ 16,000 $
03- 55003-003 GAS TAX - SECTION 2107 28,751 31,000 29,400 31,500 32,760 33,000
03- 55003-004 GAS TAX - SECTION 2107.5 - 1,000 - 1,000 1,000 1,000
03- 55003-005 GAS TAX - SECTION 2105 18,179 23,800 20,200 24,700 25,688 26,000
03- 55003-0015 PROPOSITION 1B - - - - -
03- 55003-0020 GAS TAX - SECTION 2103 32,399 35,000
03- 10999 GAS TAX FUND INTEREST ACCRUED 2,000 950 2,500 2,500 2,500
64,117 $ 72,500 $ 63,750 $ 74,950 $ 110,207 $ 113,500 $
GAS TAX FUND Actual Revised
Budget
Estimate Proposed
Budget
Proposed
Budget
Proposed
Budget
Expenditure Description FY 2010-11 FY 2011-12 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15
03- 76010 SALARIES 25,803 $ 57,662 $ 25,513 $
03- 76011 OVERTIME 930 250 380
03- 76013 UNIFORM ALLOWANCE 93 190 101
03- 76015 MEDICARE 550 100 -
03- 76016 RETIREMENT 9,013 7,042 -
03- 76017 MEDICAL PROGRAM 6,009 2,451 -
03- 76018 LIFE INSURANCE 108 25 -
03- 76019 WORKERS COMPENSATION INS. 1,928 2,540 2,345
03- 76020 DEFERRED COMPENSATION - -
03- 76021 MOU OBLIGATIONS 240 240 120
03- 76022 UNEMPLOYMENT -
03- 76023 PART-TIME ASSISTANCE -
03- 76025 GROUP LTD -
44,674 70,500 28,459 - - -
03- 76045 MATERIALS & SUPPLIES 5,600 2,000 2,000
03- 5,600 2,000 2,000 - - -
50,274 $ 72,500 $ 30,459 $ - $ - $ - $
SURPLUS/(DEFI CI T) 13,843 $ - $ 33,291 $ 74,950 $ 110,207 $ 113,500 $
GAS TAX FUND Actual Revised
Budget
Estimate Proposed
Budget
Proposed
Budget
Proposed
Budget
Transfers-to Description FY 2010-11 FY 2011-12 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15
03-
03- TRANSFER TO GENERAL FUND - 150,500 30,459 74,950 77,808 78,500
03- TRANSFER TO CAPITAL FUND
- $ 150,500 $ 30,459 $ 74,950 $ 77,808 $ 78,500 $
SURPLUS/(DEFI CI T) w/ TRANSFERS 13,843 $ (150,500) $ 2,832 $ - $ 32,399 $ 35,000 $
C-11

CAPITAL PROJECTS FUND
Actual Revised
Budget
Estimate Adopted
Budget
Projected
Budget
Projected
Budget
13- GRANTS - $ 247,978 $ 247,978 $ 430,000 $ 30,000 $
13- INTERGOVERNMENTAL - STATE - 291,000 291,000 370,000
13- ROAD IMPACT FEES - 195,000 - 195,952 140,000 150,000
13- SCC RETAINAGE - 100,000 100,000 75,352
13- TRAFFIC SAFETY - - - 109,648 202,200 176,200
RELEASE OF FUND BALANCE - - - 527,636
VEHICLE REPLACEMENT FUND 92,500 60,000
13- TRANSFER FROM GENERAL FUND 220,932 295,200 - - 523,336 487,552
220,932 1,129,178 638,978 1,708,588 988,036 873,752 $
CAPITAL PROJECTS FUND Actual Revised
Budget
Estimate Adopted
Budget
Projected
Budget
Projected
Budget
Expenditure Project Description FY 2010-11 FY 2011-12 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15
13- CAPITAL OUTLAY 1,085,637 $ 1,126,538 $ 1,200,000 $ 1,708,588 $ 895,536 $ 813,752 $
13- DESIGNATED FOR FUTURE
13- 1,085,637 1,126,538 $ 1,200,000 $ 1,708,588 $ 895,536 $ 813,752 $
SURPLUS/(DEFI CI T) (864,705) $ 2,640 $ (561,022) $ - $ 92,500 $ 60,000 $

DEPARTMENT DETAIL
D-1
CITY COUNCIL

Performance Measures:

Performance FY 11-12 est FY 12-13 FY 13-14 FY 14-15
Attend and parti ci pate i n
Ci ty Counci l meeti ngs 36 32 30 30
Set Ci ty goal s and
objecti ves Yes Yes Yes Yes
Number of ordi nances
adopted 3 5 5 5
Number of resol uti ons
adopted 74 80 70 70

Staffing Position FTE
Mayor 1 1
Councilmembers 4 4
Total 5 5

Summary and Overview:
The City Council provides quality public services to the people of Carmel-by-the-Sea in response to their need for a
healthy, safe, and prosperous environment. The City Council is the governing body of the City responsible for
making the laws and regulations of the City of Carmel-by-the-Sea.
The City Council is a five-member legislative body elected by the residents of Carmel-by-the-Sea. The Council's
purpose is to establish policy and to ensure success of governmental operations. The Council appoints the City
Administrator, City Attorney, City Treasurer, and the City Engineer. The Council approves the municipal budget and
is responsible for review and adoption of local laws by passage of ordinances.
Goals and Objectives:
Serve the residents of the City of Carmel-by-the-Sea by formulating and enacting public policy and by providing the
leadership necessary to meet community needs.

Salaries
and
Benefits
37%
Services
and
Supplies
63%
City Council
Expenditures by Category
D-2

CITY COUNCIL
Actual Actual Revised
Budget
Estimate Adopted
Budget
Projected
Budget
Projected
Budget
Description FY 2009-10 FY 2010-11 FY 2011-12 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15
60010 SALARIES 9,300 $ 7,800 $ 7,800 $ 7,386 $ 7,200 $ 7,201 $ 7,345 $
60014 SOCIAL SECURITY 577 484 784 765 447 454 463
60015 MEDICARE 135 113 113 110 104 106 108
60017 MEDICAL PROGRAM 42,611 36,883 39,722 51,747 42,565 45,545 46,822
60019 WORKERS COMP 428 395 342 316 427 427 427
53,051 45,675 48,761 60,324 50,743 53,731 55,164
60033 DUES/MEMBERSHIPS 45,776 44,786 46,513 45,473 62,298 52,850 52,850
AMBAG, League of California Cities, FOR A,
Monterey County Mayors' Assoc.,
MBUAPCA, TAMC, LAFCO, Community
Human Services, MPRWA, CHS Sober Grad
60036 TELEPHONE 427 376 450 485 450 450 450
60073 OFFICIAL PUBLIC MEETINGS 922 1,288 500 308 1,500 500 500
60095 OPERATIONAL SUPPLIES/SERVICE 143 179 350 489 350 350 350
60207 COUNCIL DISCRETIONARY 6,003 4,774 15,000 15,000 20,000 10,000 10,000
53,271 51,403 62,813 61,755 84,598 64,150 64,150
106,322 $ 97,078 $ 111,574 $ 122,079 $ 135,341 $ 117,881 $ 119,314 $
D-3
LEGAL


Resol ve 66% of l i ti gati on
cases wi thout any
payment to pl ai nti ff 43% 70% 70% 70%
Provi de advi ce on an
esti mated number of
agenda i tems per year 204 225 230 230
Respond to 85% of l egal
requests by negoti ated
target date 85% 90% 90% 90%

Legal 1 0.44
Total 1 0.44

The City Attorney provides legal services to the City Council, the City Administrator and to City departments. Legal
services include legal advice, litigation counsel, code compliance guidance and the preparation of documents for
the City of Carmel-by-the-Sea.
Maintain the legal integrity of the City.
Advise and advocate to protect and promote clients policies and actions.
Serve as Citys civil lawyers.
Preserve and maintain village character in Carmel through clear land use policies, appropriate zoning regulations,
detailed design guidelines, and equitable and consistent code compliance.

Salaries
and
Benefits
32%
Services
and
Supplies
68%
Legal
D-4

LEGAL
Budget
Estimate Adopted
Budget
Projected
Budget
Projected
Budget
61010 SALARIES 90,000 $ 90,000 $ 90,000 $ 90,000 $ 90,000 $ 91,350 $ 93,177 $
61014 SOCIAL SECURITY 5,580 5,580 5,580 5,581 5,580 5,664 5,777
61015 MEDICARE 1,305 1,305 1,305 1,305 1,305 1,325 1,351
61016 RETIREMENT
61019 WORKERS COMP INSURANCE 4,017 4,915 3,948 3,647 5,333 4,017 4,017
100,902 101,800 100,833 100,533 102,218 102,355 104,322
61034 DOCUMENTS/PUBLICATIONS 6,030 5,034 3,500 2,900 3,500 3,500 3,500
61051 PROFESSIONAL SERVICES 356,468 251,670 350,000 344,229 210,000 200,000 200,000
362,498 256,704 353,500 347,129 213,500 203,500 203,500
463,400 $ 358,504 $ 454,333 $ 447,662 $ 315,718 $ 305,855 $ 307,822 $
D-5
CITY ADMINISTRATOR OFFICE


Conduct quarterl y
operati onal revi ew
meeti ngs 18 28 28 28
Compl ete Department
manager performance
revi ews before due date 7 8 6 6
47/48 50/50 50/50 50/50
98% 100% 100% 100%
% of error free Ci ty Counci l
agendas 64% 80% 100% 100%
% Publ i c Records Act
requests processed wi thi n
10 days

Admin 2 2
City Clerk 1 1
Marketing 0 0
Community Srvs 3 1.18
Total 6 4.18

City Administrator
City Clerk Marketing Community Services
The City Administrator is charged by the Municipal Code with the responsibility for all personnel matters and
reports to the City Council. The City Administrator implements policy established by official actions of the City
Council and directs and coordinates the preparation and presentation of the municipal budget. The City Clerk is the
official recorder of all City Council actions and the custodian of all municipal documents.
The City Administrator Office (CAO) exercises overall responsibility for sound and effective management of City
government pursuant to Council policy and the adopted budget. While the entirety of adopted objectives and
goals drives the CAO programs, the CAOs strategic actions align primarily with the following adopted goals and
objectives:
Promote efficiency through an organizational culture that identifies and implements process improvements and
strives to develop more efficient methods of providing service and utilizing taxpayer dollars.
Examine new revenue sources to support services to the community.
Assume a leadership role in developing a long-term solution to the regions water supply.

Salaries
and
Benefits
64%
Services
and
Supplies
36%
City Administrator
D-6

CITY ADMINISTRATOR OFFICE
Budget
Estimate Adopted
Budget
Projected
Budget
Projected
Budget
64010 SALARIES 324,559 $ 361,181 $ 370,896 $ 409,726 $ 373,771 $ 379,378 $ 386,965 $
64011 OVERTIME - -
64015 MEDICARE 4,658 5,111 5,352 5,263 5,306 5,386 5,493
64016 RETIREMENT 55,702 55,732 92,654 70,099 72,194 80,136 84,944
64017 MEDICAL PROGRAM 29,038 34,544 47,285 43,744 40,861 43,721 48,093
64018 LIFE INSURANCE 443 390 599 381 443 444 445
64019 WORKERS COMPENSATION INS. 14,176 13,218 16,270 15,028 22,148 16,270 16,270
64020 DEFERRED COMPENSATION 7,200 5,550 7,200 5,642 7,500 7,500 7,500
64021 MOU OBLIGATIONS 5,400 5,086 6,920 4,869 6,000 6,000 6,000
64022 UNEMPLOYMENT - - 1,000 1,000 1,000 1,000
64023 PART-TIME ASSISTANCE - - - - - -
441,176 480,812 548,176 554,753 529,223 539,834 556,711
64026 UTILITIES 8,628 8,842 10,000 10,278 11,000 11,000 11,000
64030 TRAINING/PERSONAL EXP. 35,809 18,736 37,000 29,955 43,800 43,800 43,800
64032 PERMITS,LICENSES & FEES 441 700 500 343 500 500 500
64033 DUES/MEMBERSHIPS 4,876 4,500 9,456 7,944 8,000 8,000 8,500
64034 DOCUMENTS/PUBLICATIONS 431 737 320 72 500 500 500
CA Elections Code &League of California Cities
publications
64036 TELEPHONE 11,133 12,601 10,000 13,575 14,000 14,000 14,000
64038 POSTAGE 9,928 6,954 9,017 6,533 9,017 9,288 9,288
64039 PRINTING 4,171 2,473 2,600 2,388 2,600 2,600 2,600
64040 ADVERTISING 8,105 2,844 3,925 1,894 3,925 4,000 4,000
64042 OFFICE MACHINE SUPPLIES 590 54 750 - 750 750 750
64043 OFFICE SUPPLIES 2,062 5,255 2,440 4,349 3,011 3,144 3,244
64049 EQUIPMENT MAINTENANCE 78 250 - 250 250 250
64053 CONTRACTUAL SERVICES 46,811 102,563 163,688 87,731 60,000 60,000 60,000
64055
COMMUNITY ACTIVITIES
(combine with 64095) 21 - - - - -
64095 OPERATIONAL SERVICE/SUPPLIES 1,041 1,276 3,000 - 3,000 1,000 1,000
64204 MAIL SERVICE CONTRACT 53,322 57,123 60,000 65,736 60,000 62,000 63,000
64300 ELECTION 28,618 (40) 31,000 31,000 18,000 60,000 -
309,015 278,042 388,946 276,401 303,353 345,832 287,432
750,191 $ 758,854 $ 937,122 $ 831,155 $ 832,576 $ 885,666 $ 844,143 $
MARKETING & ECONOMIC DEVELOPMENT
Budget
Estimate Adopted
Budget
Projected
Budget
Projected
Budget
Description
FY 2009-10 FY 2010-11 FY 2011-12 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15
85200 REGIONAL DESTINATION MKTING 168,291 $ 180,313 $ 180,000 $ 175,867 $ 180,000 $ 180,000 $ 180,000 $
85203 MCCVB CONTRACT 113,652 103,078 114,000 114,000 119,235 120,000 120,000
85301 ECONOMIC REVITILIZATION PROGRAMS - 20,000 15,000 15,000 7,500 15,000 15,000
85302 TROLLEY SERVICE 18,853 14,592 15,000 55,352 - 10,000 10,000
300,796 $ 317,983 $ 324,000 $ 360,219 $ 306,735 $ 325,000 $ 325,000 $
D-7

COMMUNITY SERVICES
Budget
Estimate Adopted
Budget
Projected
Budget
Projected
Budget
82010 SALARIES 38,313 $ 37,031 $ 27,477 $ 28,684 $ 27,144 $ 27,551 $ 28,102 $
82014 SOCIAL SECURITY 260 239 100 564 573 584
82015 MEDICARE 863 875 824 954 1,625 1,649 1,682
82016 RETIREMENT 8,598 8,604 9,769 10,867 18,570 20,613 21,849
82017 MEDICAL PROGRAM 4,200 4,200 4,200 4,469 - - -
82018 LIFE INSURANCE 157 156 157 144 313 318 324
82020 DEFERRED COMPENSATION - - - 300 - -
82021 MOU OBLIGATIONS - - - 10,406 10,500 10,500
82022 UNEMPLOYMENT - - 1,000 1,000 1,000 1,000
82023 PART-TIME ASSISTANCE 4,200 3,850 5,000 13,466 28,249 25,000 25,000
58,496 56,772 50,510 60,608 91,454 89,404 91,242
82026 UTILITIES 5,329 5,895 6,365 7,101 6,365 6,556 6,556
82033 DUES AND MEMBERSHIP - - - - - - -
82036 TELEPHONE 465 1,676 1,200 648 1,200 1,300 1,300
82039 PRINTING - - 100 - 100 100 100
82042 OFFICE MACHINE SUPPLIES 212 - 300 - 300 300 300
82043 OFFICE SUPPLIES 323 326 358 696 358 378 378
82053 CONTRACTUAL SERVICES - - - - - - -
82055 COMMUNITY ACTIVITIES 26,540 32,110 41,000 23,741 35,000 42,000 42,000
82950 FINE ART MAINT/PRESERVATION 7,700 - 10,000 10,000 - -
40,569 40,007 59,323 42,186 43,323 50,634 50,634
99,065 $ 96,779 $ 109,833 $ 102,794 $ 134,777 $ 140,038 $ 141,876 $
NON-DEPARTMENTAL CITY PROGRAMS
Budget
Estimate Adopted
Budget
Projected
Budget
Projected
Budget
Description
FY 2009-10 FY 2010-11 FY 2011-12 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15
Property Assessments 30,295 $ 31,400 $ 32,600 $ 31,289 $ 32,289 $ 33,903 $ 34,582 $
Transfer to Capital Projects 220,932 - 295,200 - - 523,336 487,552
Transfer to CRFA - 300,000 150,000 150,000 - - -
Transfer to Ambulance Fund 107,389 421,179 448,933 473,016
Debt Service 579,257 536,609 533,515 537,181 537,200 540,200 533,200
Salary Savings - - (80,000) - (130,150) (88,066) (89,827)
Benefit Liability 6,530 72,445 56,650 137,364 - - -
Sunset Center Subsidy 680,000 650,000 750,000 750,000 600,000 560,000 530,000
1,517,014 $ 1,590,454 $ 1,737,965 $ 1,713,223 $ 1,460,518 $ 2,018,307 $ 1,968,522 $
D-8
D-9
ADMINISTRATIVE SERVICES


% empl oyee performance
revi ews compl eted on ti me 38% 95% 95% 95%
# of worker comp cl ai ms 11 8 5 5
IT expendi tures per
workstati on 7,163 $ 7,628 $ 7,909 $ 8,136 $
# of Budget Revi si ons 26 10 10 10

Admin 2 1.75
Finance 2 1.28
Human Resources 2 0.57
Information Tech 2 2
Total 8 5.6

Administrative Services
Human Resources Finance Information Systems

The Administrative Services Department is responsible for implementing and managing the City's finance
programs, information systems and network, and for personnel management. Management responsibilities
include financial oversight, insurance programs, asset management, budget preparation, administration of payroll,
business license processing and renewals, hiring procedures, employee training and safety programs, personnel
evaluation programs, employee assistance and coordination of the City's Workers' Compensation claims program.
The Information Systems division is charged with the development, planning, coordination and management of the
Citywide computer system and telephone system. The Department coordinates administratively with the City
Treasurer. The Treasurer's responsibilities are to coordinate the management of City investments with the
Department, to maximize income from those investments, to review monthly bank statements and to provide the
City Council with monthly investment reports.
Enhance organizational performance through implementing a structure that is responsive to meeting internal
operational needs and objectives and the delivery of high-quality customer service.
Focus on accountability, efficiency and quality customer service through the individual performance of employees.
Connecting their work to the business and strategy of the organization and create a performance process that will
ensure and promote the goals of the organization.

Salaries
and
Benefits
54%
Services
and
Supplies
46%
Administrative Services
D-10

ADMINISTRATIVE SERVICES
Budget
Estimate Adopted
Budget
Projected
Budget
Projected
Budget
67010 SALARIES 401,999 $ 250,563 $ 243,492 $ 362,761 $ 372,352 $ 377,937 $ 385,496 $
67011 OVERTIME - - 500 - - - -
67014 SOCIAL SECURITY - - - - - - -
67015 MEDICARE 4,552 4,646 4,782 3,470 6,783 6,885 7,022
67016 RETIREMENT 71,434 63,090 59,991 43,537 74,693 82,909 87,884
67017 MEDICAL PROGRAM 48,304 39,529 25,845 58,688 67,051 71,745 78,919
67018 LIFE INSURANCE 742 534 457 518 755 766 782
67020 DEFERRED COMPENSATION 450 400 300 1,371 1,500 1,500 1,500
67021 MOU OBLIGATIONS 1,200 - 1,409 1,409 1,409 1,409
67022 UNEMPLOYMENT - - 2,000 1,000 1,000 1,000
583,885 447,651 442,577 563,158 624,247 637,304 657,165
67032 CREDIT CARD BANK FEES 12,406 7,434 10,580 19,048 10,580 10,897 10,897
67033 DUES/MEMBERSHIPS 270 10 684 295 1,000 1,000 1,000
67034 DOCUMENTS/PUBLICATIONS - 272 106 443 106 109 109
67036 TELEPHONE 2,922 1,629 2,100 703 2,100 2,100 2,100
67039 PRINTING 1,078 229 1,545 759 1,545 1,591 1,591
67042 OFFICE MACHINE SUPPLIES 11,387 6,208 9,922 4,617 6,000 12,630 12,630
67043 OFFICE SUPPLIES 715 3,462 1,099 3,329 1,099 1,025 1,025
67045 MATERIALS/SUPPLIES 16,566 16,118 12,000 24,740 22,500 25,000 25,000
67049 EQUIPMENT MAINTENANCE 8,694 10,874 6,000 8,308 8,500 10,000 10,000
67100 RECRUITMENT - 364 7,652 17,362 3,000 2,732 2,732
67110 PRE-EMPLOYMENT 4,835 2,798 10,305 16,305 5,000 5,464 5,464
67120 EMPLOYEE ASSISTANCE PROGRAM 2,088 2,158 3,713 2,184 3,713 3,824 3,824
67130 EMPLOYEE IMMUNIZATION PROGRAM 3,505 997 4,000 3,582 2,500 3,000 3,000
67170 ERGONOMIC STUDIES/MODIFICATION 1,871 - 2,122 1,199 2,122 2,186 2,186
67400 AUDITS 27,137 32,669 36,601 36,300 36,601 37,699 37,699
67401 BUDGET PREPARATION - - 318 - 318 328 328
67424
WORKERS COMP-SELF-FUNDED
CLAIMS RUN-OUT 23,080 12,738 25,740 13,050 25,740 30,000 30,000
67425 LIABILITY INSURANCE 232,738 255,442 284,495 284,811 286,762 290,000 290,000
67426 EMPLOYEE INSURANCE PROGRAM 29,765 36,600 34,798 24,132 34,798 35,842 35,842
67428 EMPLOYEE RECOGNITION 6,114 5,347 7,426 8,826 6,200 7,649 7,649
436,233 441,541 530,844 546,552 535,622 556,076 563,076
Note: Information Systems history integrated
1,020,118 $ 889,192 $ 973,421 $ 1,109,710 $ 1,159,869 $ 1,193,380 $ 1,220,241 $
TREASURER
Budget
Estimate Adopted
Budget
Projected
Budget
Projected
Budget
63010 SALARIES
63014 SOCIAL SECURITY
63015 MEDICARE
2,400 2,400 2,400 2,200 2,400 2,400 2,400
2,400 $ 2,400 $ 2,400 $ 2,200 $ 2,400 $ 2,400 $ 2,400 $
D-11
COMMUNITY PLANNING AND BUILDING


Revi ew al l desi gn revi ew
appl i cati ons for
compl eteness wi thi n 2 weeks 85% 90% 95% 95%
Provi de bui l di ng permi t pl an
check correcti ons w/i n 3 wks 90% 95% 98% 98%
Avg. 2 days from fi rst code
compl ai nt to i nvesti gati on 75% 85% 90% 95%
Compl ete 100% of
i nspecti ons wi thi n three
busi ness days of request 90% 95% 98% 98%

Planning 3 2.6
Code Compliance 1 0.5
Building 1 1.5
Total 5 4.6

Community Planning &
Building
Planning Code Compliance Building

The Department of Community Planning and Building is responsible for the management of land use and
environmental quality in Carmel-by-the-Sea. The planning function maintains the General Plan and ensures that
capital programs, zoning and other activities of the City are consistent with the goals and policies of the Plan. The
Department also provides staff support to the Planning Commission, and the Historic Resources Board.
The Building function is responsible for review of construction plans and inspections of City and private
development projects to ensure compliance with building codes. Enforcement of zoning, design, building and fire
codes is also a responsibility of the Department.
Preserve and maintain village character in Carmel through clear land use policies, appropriate zoning regulations,
detailed design guidelines, and equitable and consistent code compliance.
Preserve the communitys beach, park, public space, and forest assets by having thoughtful policies, public
dialogue, and active partnerships with community groups and strategic partners.
Promote community cleanliness to protect, conserve and enhance the unique natural beauty and resources of the
village.
Preserve and maintain community character through implementing a public outreach program to address
improving the appearance of the Citys public rights-of-way.

Salaries
and
Benefits
89%
Services
and
Supplies
11%
Community Planning & Building
D-12

COMMUNITY PLANNING AND BUILDING
Budget
Estimate Adopted
Budget
Projected
Budget
Projected
Budget
69010 SALARIES 312,437 $ 353,876 $ 341,291 $ 358,394 $ 356,477 $ 361,824 $ 369,061 $
69011 OVERTIME 1,584 1,692 2,500 1,792 2,000 1,500 1,500
69013 UNIFORM ALLOWANCE 99 220 264 264 264 264 264
69014 SOCIAL SECURITY - - - -
69015 MEDICARE 4,444 5,326 4,390 5,094 4,532 4,600 4,692
69016 RETIREMENT 62,996 71,639 67,816 85,116 86,676 96,210 101,982
69017 MEDICAL PROGRAM 46,409 55,035 48,093 75,121 61,425 65,724 72,297
69018 LIFE INSURANCE 637 703 687 697 729 740 754
69020 DEFERRED COMPENSATIONS 413 550 600 1,583 1,500 1,500 1,500
69021 MOU OBLIGATIONS 2,400 2,400 2,400 4,087 6,704 6,700 6,700
69022 UNEMPLOYMENT - - 1,000 1,000 1,000 1,000
69023 PART-TIME ASSISTANCE - - - 48,500 - -
445,325 506,707 484,122 546,078 590,929 555,162 574,850
69031 CLOTHING EXPENSE - 250 250 323 250 200 200
69033 DUES/MEMBERSHIPS 820 715 1,500 951 1,200 1,500 1,500
69034 DOCUMENTS/PUBLICATIONS 92 2,845 1,000 - 2,000 2,000 2,000
69036 TELEPHONE 4,423 4,362 3,600 4,838 4,200 3,395 3,395
69039 PRINTING 1,689 1,914 2,500 3,781 3,200 5,000 5,000
69040 ADVERTISING 4,477 1,965 3,000 2,775 3,000 5,835 5,835
69042 OFFICE MACHINE SUPPLIES 5,503 236 500 532 500 800 800
69043 OFFICE SUPPLIES 409 726 800 910 800 800 800
69049 EQUIPMENT MAINTENANCE 190 100 200 - 200 200 200
69053 CONTRACTUAL SERVICES 42 5,416 9,500 8,938 9,500 9,500 9,500
69055 COMMUNITY ACTIVITIES 3,692 - 250 - 250 500 500
69056 PHOTOGRAPHIC SUPPLIES - - - - -
69095 OPERATIONAL SERVICES/SUPPLIES 10 126 250 112 250 300 300
92,089 65,287 76,350 55,900 71,350 85,030 90,030
537,414 $ 571,994 $ 560,472 $ 601,978 $ 662,279 $ 640,192 $ 664,880 $
D-13
PUBLIC SERVICES


Custodi al expendi ture per
square foot 0.90 $ 0.94 $ 0.94 $ 0.95 $
Ci ty trees recei vi ng
preventati ve mai nt. out of
total i nventory of 9681 350 500 500 500
% of l ane mi l es assessed
at sati sfactory or better 53% 52% 51% 51%
Street sweepi ng
expendi ture per capi ta 36.65 $ 37.45 $ 38.00 $ 38.50 $

Administration 1 0
City Engineer 0 0
Facilities 2 2.25
Forest Park Beach 5 2.9
Public Works 8 8
Total 16 13.15

Public Services
City Engineer Facilities Maintenance Forest, Parks, & Beach

Public Works

The Public Services Department is responsible for implementing and managing the City's engineering programs,
facilities maintenance, public works, and forest, parks and beach. The City Engineer provides technical expertise,
advice, scope, design and supervision of City road and drainage construction projects, flood control programs and
other special engineering services. Facilities Maintenance is responsible for the repair, renovation and ongoing
maintenance of approximately 145,000 square feet of City-owned buildings and other structures on public
property. Public Works is responsible for the maintenance of all municipal infrastructure including construction,
improvement and repair of streets, sidewalks, pathways, and storm drainage systems, installation of traffic signs,
painting of street markings, and the maintenance of the City's vehicle and equipment motor pool. Forest, Parks
and Beach manages and maintains the City's urban forest, parks and beach to preserve the windbreak protection,
abate soil erosion, enhance the natural beauty, and maintain the outdoor recreational facilities of the community.
village.
Preserve the communitys beach, park, public space, and forest assets by having thoughtful policies, public
dialogue, and active partnerships with community groups and strategic partners.

D-14

FACILITIES MAINTENANCE
Budget
Estimate Adopted
Budget
Projected
Budget
Projected
Budget
70010 SALARIES 132,450 $ 140,888 $ 141,132 $ 169,648 $ 154,704 $ 157,025 $ 160,165 $
70011 OVERTIME 324 861 1,500 501 - 1,500 1,500
70014 SOCIAL SECURITY - - - -
70015 MEDICARE 916 993 1,077 837 744 755 770
70016 RETIREMENT 26,087 26,680 30,096 33,549 30,901 34,300 36,358
70017 MEDICAL PROGRAM 14,865 16,530 16,041 20,718 16,721 17,891 19,680
70018 LIFE INSURANCE 313 313 313 328 313 318 324
70020 DEFERRED COMPENSATION - - - 800 600 600 600
70021 MOU OBLIGATIONS 1,200 1,200 1,200 4,692 4,700 4,700
70022 UNEMPLOYMENT - - 1,000 1,000 1,000 1,000
70023 PART-TIME ASSISTANCE 20,375 22,205 22,978 2,872 - 20,000 20,000
204,092 216,498 223,130 236,425 219,370 247,800 254,809
70026 UTILITIES 38,740 49,569 30,900 72,683 55,900 56,000 56,000
70031 CLOTHING EXPENSE 340 344 350 270 350 350 350
70036 TELEPHONE (PAGER) 1,651 1,485 2,896 755 1,500 2,983 2,983
70044 CUSTODIAL SUPPLIES 7,902 11,040 11,577 11,600 13,577 15,000 15,000
70045 MATERIAL/SUPPLIES 47,404 26,280 40,000 37,580 40,000 45,000 45,000
70050 OUTSIDE LABOR 71,947 74,192 75,000 81,330 75,000 82,528 82,528
70054 TOOLS/EQUIPMENT 113 439 400 - 400 400 400
70095 OPERATIONAL SERVICES/SUPPLIES - -
255,186 243,401 248,234 291,328 277,322 312,261 312,261
459,278 $ 459,899 $ 471,364 $ 527,753 $ 496,692 $ 560,061 $ 567,070 $
FOREST, PARKS AND BEACH
Budget
Estimate Adopted
Budget
Projected
Budget
Projected
Budget
78010 SALARIES 207,265 $ 169,295 $ 164,213 $ 162,710 $ 163,068 $ 165,514 $ 168,824 $
78011 OVERTIME 717 - 750 - - 750 750
78014 SOCIAL SECURITY 2,329 2,578 2,833 2,687 2,810 2,852 2,909
78015 MEDICARE 1,944 1,473 1,418 1,395 1,438 1,460 1,489
78016 RETIREMENT 41,096 32,795 34,310 33,761 36,002 39,962 42,359
78017 MEDICAL PROGRAM 4,339 5,292 7,296 7,179 7,493 8,017 8,819
78018 LIFE INSURANCE 443 325 286 496 286 290 296
78020 DEFERRED COMPENSATION - - - 681 600 - -
78021 MOU OBLIGATIONS 1,200 1,200 1,425 3,247 4,692 4,692 4,692
78022 UNEMPLOYMENT - - 1,000 - 1,000 1,000 1,000
308,668 265,697 267,491 263,943 275,591 282,770 289,371
78026 UTILITIES 2,909 1,094 1,804 876 1,804 1,804 1,804
78031 CLOTHING EXPENSE 1,019 647 1,013 577 1,013 1,013 1,013
78032 LICENSES, FEES, PERMITS - - 797 - 797 797 797
78033 MEMBERSHIPS/DUES 585 620 617 914 617 617 617
78034 DOCUMENTS/PUBLICATIONS - - 86 - 86 86 86
78036 TELEPHONE 458 534 410 377 410 410 410
78039 PRINTING 281 - 1,328 186 1,328 1,328 1,328
78041 RENT/LEASE EQUIPMENT - 1,298 1,710 - 1,710 1,710 1,710
78045 MATERIAL AND SUPPLIES 7,680 6,385 3,705 7,320 6,705 6,700 6,700
78050 OUTSIDE LABOR 83,616 140,282 95,000 97,057 125,000 106,483 106,483
78054 TOOLS/EQUIPMENT 1,085 479 720 151 720 720 720
78056 PHOTOGRAPHIC SUPPLIES - - 50 - 50 50 50
78057 SAFETY EQUIPMENT 241 255 666 720 666 666 666
78095 OPERATIONAL SERVICES/SUPPLIES 38 187 121 - 121 121 121
191,756 258,403 217,427 211,947 250,427 212,505 212,505
500,424 $ 524,100 $ 484,918 $ 475,890 $ 526,018 $ 495,275 $ 501,876 $
D-15

PUBLIC WORKS
Budget
Estimate Adopted
Budget
Projected
Budget
Projected
Budget
76010 SALARIES 462,187 478,744 $ 474,850 $ 512,221 $ 532,512 540,500 551,310
76011 OVERTIME 4,560 4,020 2,420 6,937 4,420 4,500 4,500
76013 UNIFORM ALLOWANCE 2,006 1,922 1,916 2,005 2,112 2,100 2,200
76015 MEDICARE 5,635 5,374 5,646 5,749 6,213 6,306 6,433
76016 RETIREMENT 102,291 102,724 113,749 115,796 126,169 140,047 148,450
76017 MEDICAL PROGRAM 68,580 81,818 83,963 85,474 94,447 101,059 111,164
76018 LIFE INSURANCE 1,178 1,090 1,073 1,145 1,198 1,216 1,240
76020 DEFERRED COMPENSATIONS 4,560 - 2,475 2,400 2,400 2,400
76021 MOU OBLIGATIONS - Longevity - 4,984 4,800 4,455 4,800 4,800 4,800
76022 UNEMPLOYMENT - - 1,000 1,000 1,000 1,000
76023 PART-TIME ASSISTANCE - - - - - -
667,322 700,090 712,894 742,035 806,826 820,602 850,171
76026 UTILITIES 43,620 45,377 43,883 76,156 50,883 52,000 53,000
76031 CLOTHING EXPENSE 4,186 3,839 2,578 4,047 2,578 2,655 2,655
76032 PERMITS, LICENSES & FEES 6,896 6,908 6,900 10,000 6,900 7,100 7,100
76033 DUES/MEMBERSHIPS 310 100 350 - 350 375 375
76034 DOCUMENTS/PUBLICATIONS - - - 65 35 - -
76036 TELEPHONE 3,599 2,933 4,010 3,207 4,010 4,130 4,130
76037 RADIO EXPENSE - - - - - -
76039 PRINTING 89 - - - - - -
76041 RENT/LEASE EQUIPMENT 131 16,996 590 - 590 608 608
76042 OFFICE MACHINE SUPPLIES 20 - 95 - 95 97 97
76043 OFFICE SUPPLIES 68 - 191 155 191 197 197
76045 MATERIALS/SUPPLIES 53,701 33,266 42,000 26,059 45,000 47,000 52,000
76046 FUEL 59,621 67,141 65,900 97,424 75,000 80,000 80,000
76047 AUTOMOTIVE PARTS/SUPPLIES 8,212 5,606 9,177 3,403 9,177 9,452 9,452
76048 TIRES/TUBES 4,790 3,348 5,968 3,196 5,968 6,147 6,147
76050 OUTSIDE LABOR 104,291 94,254 10,000 1,056 5,000 112,000 112,000
76050-0014 ROAD IMPACT MAINTENANCE - - - 15,138 - - -
76054 TOOLS/EQUIPMENT 6,521 2,119 3,819 1,706 3,819 3,934 3,934
76055 STORM WATER RUNOFF PROG EXP 51,614 48,089 100,658 54,521 71,000 75,000 103,678
76056 PHOTOGRAPHIC SUPPLIES - - - -
76057 SAFETY EQUIPMENT 3,462 3,769 4,010 3,314 4,010 4,130 4,130
76095 OPERATIONAL SERV/SUPPLIES 154 100 100 100
427,380 422,135 387,529 398,513 367,106 489,698 524,376
1,094,702 $ 1,122,225 $ 1,100,423 $ 1,140,548 $ 1,173,932 $ 1,310,300 $ 1,374,547 $
ENGINEERING
Budget
Estimate Adopted
Budget
Projected
Budget
Projected
Budget
62051 PROFESSIONAL SERVICES 13,227 $ 4,171 $ 9,000 $ 9,000 $ 9,000 $ 9,000 $ 9,000 $
15,177 7,745 10,800 10,800 10,800 10,800 10,800
15,177 $ 7,745 $ 10,800 $ 10,800 $ 10,800 10,800 $ 10,800 $
D-16
D-17
PUBLIC SAFETY


Total Fi re expen per capi ta
(excl udes ambul ance) 515.81 $ 495.72 $ 500.80 $ 508.03 $
% of total fi re cal l s w/ a
response ti me of < 5 mi n. from
di spatch to arri val 90% 95% 95% 95%
% ful l cardi ac arrest pati ents
wi th a pul se upon del i very 100% 100% 100% 100%
% of UCR Pt 1 cri mes cl eared 10% 25% 25% 30%
Mai ntai n a 85% compl eti on i n
the Carmel Di versi on Program 87% 90% 90% 90%

Ambulance 6 5.25
Fire 0 0
Police 25 21.77
Total 31 27.02

Public Safety
Ambulance Fire Police

Carmel Fire Ambulance provides advanced life support ambulance service to the residents of Carmel-by-the-Sea
and is the nearest ambulance to areas adjacent to the City. The ambulance is staffed by paramedic-firefighters and
emergency medical technician-firefighters to provide front line medical emergency response and all-hazard
response as a key component of the Citys public safety services.
The Fire Department's primary responsibility is to save lives and protect property through the prevention and
control of fires. This responsibility encompasses other emergencies including medical, automobile accidents,
hazardous material spills, natural gas leaks, downed power lines, flooding and minor electrical problems.
The Police Department enforces all laws and regulations enacted by the local, state and federal governments. The
essential goal of the Department is "to protect and serve" with primary responsibility for ensuring the rights of
citizens and visitors to live in peace and safety.
village.

Salaries
and
Benefits
63%
Services
and
Supplies
37%
Public Safety
D-18

AMBULANCE FUND
Actual Revised
Budget
Estimate Adopted
Budget
Projected
Budget
Projected
Budget
07- 55007 CALL INCOME (IN-City) 0 350,000 $ 186,679 $ 370,000 $ 370,000 $ 370,000 $
07- CALL INCOME (OUT-City) 0 135,000 $
07- BAD DEBTS RECOVERED 0 400 2,500 2,500 2,500
- $ 350,400 $ 324,179 $ 370,000 $ 372,500 $ 372,500 $
AMBULANCE FUND Actual Revised
Budget
Estimate Adopted
Budget
Projected
Budget
Projected
Budget
Expenditure Description FY 2010-11 FY 2011-12 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15
07- 72010 SALARIES 0 194,498 $ 151,722 $ 344,201 $ 349,364 $ 356,351 $
07- 72011 OVERTIME 0 45,000 73,809 55,000 55,825 56,942
07- 72012 HOLIDAY IN-LIEU 0 8,947 10,438 13,000 13,195 13,459
07- 72013 UNIFORM ALLOWANCE 0 3,600 - 3,000 3,000 3,000
07- 72014 SOCIAL SECURITY 0 - 4,514 4,629 4,698 4,792
07- 72015 MEDICARE 0 2,500 4,673 6,400 6,496 6,951
07- 72016 RETIREMENT 0 67,818 41,888 83,075 92,213 97,746
07- 72017 MEDICAL PROGRAM 0 34,935 34,400 62,564 66,943 73,638
07- 72018 LIFE INSURANCE 0 500 183 782 794 810
07- 72019 WORKERS COMPENSATION INS. 0 3,800 9,945 20,396 20,396 20,396
07- 72020 DEFERRED COMPENSATION 0 - 1,500 1,500 1,500
07- 72021 MOU OBLIGATIONS 0 2,025 - 2,000 2,000 2,000
07- 72022 UNEMPLOYMENT 0 1,000 - 1,000 1,000 1,000
07- 72023 PART-TIME ASSISTANCE 0 17,940 13,804 33,600 34,104 34,786
07- 72024 Per Diem Paramedic & EMT FF 0 50,838 35,000 35,525 36,236
07- 72025 GROUP LTD 0 700 - 1,400 1,400 1,400
0 383,263 396,214 667,547 688,454 711,006
07- 72026 UTILITIES 0 7,572 3,500 3,500 3,500 3,500
07- 72032 PERMITS, LICENSES & FEES 0 1,000 500 500 500 500
07- 72033 DUES/MEMBERSHIPS 0 150 150 300 300 300
07- 72036 TELEPHONE 0 75 133 150 150 150
07- 72038 POSTAGE 0 100 100 100
07- 72043 OFFICE SUPPLIES 0 250 143 500 500 500
07- 72047 AUTOMOTIVE PARTS 0 - 2,500 2,500 2,500
07- 72049 EQUIPMENT MAINTENANCE 0 1,250 2,688 3,500 3,500 3,500
07- 72050 OUTSIDE LABOR 0 1,245 3,000 3,000 3,000
07- 72053 CONTRACTUAL SERVICES 0 19,000 16,088 24,050 24,050 24,050
CONTRACTUAL SERVICES (Monterey) 71,732 72,880 74,410
07- 72057 SAFETY EQUIPMENT 0 12,000 12,000 3,800 4,000 4,000
07- 72603 MEDICAL SUPPLIES 0 37,840 10,907 22,000 22,000 22,000
07- 0 79,137 47,354 135,632 136,980 138,510
- $ 462,400 $ 443,568 $ 803,179 $ 825,433 $ 849,516 $
SURPLUS/(DEFI CI T) - $ (112,000) $ (119,389) $ (433,179) $ (452,933) $ (477,016) $
AMBULANCE FUND Actual Revised
Budget
Estimate Adopted
Budget
Projected
Budget
Projected
Budget
Transfers-in Description FY 2010-11 FY 2011-12 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15
07- 49007 TRANSFER FROM CSA 74 0 12,000 $ 12,000 $ 12,000 $ 4,000 $ 4,000 $
07- 49007 TRANSFER FROM GENERAL FUND - 100,000 107,389 421,179 448,933 473,016
07- 0
- $ 112,000 $ 119,389 $ 433,179 $ 452,933 $ 477,016 $
SURPLUS/(DEFI CI T) w/ TRANSFERS - $ - $ - $ 0 $ (0) $ 0 $
D-19

FIRE
Budget
Estimate Adopted
Budget
Projected
Budget
Projected
Budget
72010 SALARIES 742,531 $ 787,958 $ 381,281 $ 384,512 $ - $ - $ - $
72011 OVERTIME 205,401 235,392 150,000 169,871 - - -
72012 HOLIDAY IN-LIEU 33,492 32,424 17,089 20,491 - - -
72013 UNIFORM ALLOWANCE 5,300 5,400 2,700 2,700 - - -
72014 SOCIAL SECURITY 1,584 - - - - - -
72015 MEDICARE 10,569 11,181 5,000 5,579 - - -
72016 RETIREMENT 251,306 268,094 144,923 147,231 - - -
72017 MEDICAL PROGRAM 109,569 110,680 52,000 68,295 - - -
72018 LIFE INSURANCE 1,360 1,450 715 755 - - -
72019 WORKERS COMPENSATION INS. 42,198 39,905 22,555 20,555 - - -
72020 DEFERRED COMPENSATION 2,700 2,700 1,350 1,525 - - -
72021 MOU OBLIGATIONS - - - - - - -
72022 UNEMPLOYMENT 1,000 242 - - - - -
72023 PART-TIME ASSISTANCE 44,015 52,818 25,000 22,829 - - -
72024 PAID CALL FIREFIGHTERS 1,614 (9) - - - - -
72025 GROUP LTD 780 1,600 750 1,053 - - -
1,453,419 1,549,835 803,363 845,396 - - -
72026 UTILITIES 10,578 11,032 7,572 6,644 6,644 6,644 6,644
72031 CLOTHING 1,093 207 - 370 - - -
72032 PERMITS, LICENSES & FEES - 54 67 - - -
72033 DUES/MEMBERSHIPS 835 603 1,906 1,500 - -
72034 DOCUMENTS/PUBLICATIONS 51 350 1,000 - - -
72036 TELEPHONE 5,919 5,513 - 5,000 5,000 5,000 5,000
72037 RADIO EXPENSE 3,760 1,389 8,961 10,600 10,600 12,200 12,200
72038 POSTAGE 33 39 85 - - -
72039 PRINTING 284 37 293 100 293 293 293
72042 OFFICE MACHINE SUPPLIES 700 450 1,339 1,064 - -
72043 OFFICE SUPPLIES 776 210 800 203 - - -
72044 CUSTODIAL SUPPLIES 90 266 300 59 - - -
72047 AUTOMOTIVE PARTS 1,449 820 1,488 1,000 1,000 1,000 1,000
72050 OUTSIDE LABOR 1,821 4,977 2,498 2,700 2,700 2,700 2,700
72053 CONTRACTUAL SERVICES 171,132 192,629 109,679 23,650 23,650 23,650
CONTRACTUAL SERVICES (Monterey) 854,119 854,119 1,768,166 1,785,848 1,812,635
72054 TOOLS/EQUIPMENT/SUPPLIES 2,043 1,731 2,316 2,316 2,316 2,316 2,316
72056 PHOTOGRAPHIC SUPPLIES - 3 100 - - -
72095 OPERATIONAL SERVICES/SUPPLIES 9,328 4,218 4,920 4,920 4,920 4,920 4,920
72202 REGIONAL AMBULANCE SUBSIDY 454,381 300,000 250,000 225,000 - - -
72600 EMERGENCY RESPONSE TRAINING (3,410) 1,291 - - - -
72601 EOC SUPPLIES/SERVICE 3,944 1,400 1,442 - -
72602 FIRE EQUIPMENT/SUPPLIES 11,347 15,985 7,416 7,416 7,416 7,416 7,416
72603 MEDICAL SUPPLIES 1,753 5,540 8,086 6,000 6,000 6,000 6,000
72604 HYDRANT MAINTENANCE 383 - 412 650 650 650 650
690,711 556,605 1,276,217 1,143,405 1,853,099 1,872,381 1,899,168
2,144,130 $ 2,106,440 $ 2,079,580 $ 1,988,801 $ 1,853,099 $ 1,872,381 $ 1,899,168 $
D-20

POLICE
Budget
Estimate Adopted
Budget
Projected
Budget
Projected
Budget
74010 SALARIES 1,533,561 $ 1,432,466 $ 1,470,358 $ 1,504,396 $ 1,762,496 $ 1,788,933 $ 1,824,712 $
74011 OVERTIME 171,940 255,848 240,000 224,435 220,000 175,000 175,000
74012 HOLIDAY-IN-LIEU 55,368 53,856 66,098 70,314 68,000 69,020 70,400
74013 UNIFORM ALLOWANCE 11,950 11,078 12,600 12,944 18,310 20,000 20,000
74014 SOCIAL SECURITY - - - - - - -
74015 MEDICARE 20,413 19,759 21,000 19,320 22,762 23,103 23,565
74016 RETIREMENT 448,341 438,017 540,295 497,071 577,741 641,293 679,770
74017 MEDICAL PROGRAM 220,373 221,153 245,749 226,089 258,682 276,790 304,469
74018 LIFE INSURANCE 3,222 3,023 3,259 3,006 3,259 3,308 3,374
74020 DEFERRED COMPENSATION 5,975 5,550 6,300 4,150 6,300 6,300 6,300
74021 MOU OBLIGATIONS - - 225 6,792 6,800 6,800
74022 UNEMPLOYMENT - - 1,000 1,000 1,000 1,000
2,559,255 2,509,318 2,695,622 2,680,525 3,076,263 3,142,468 3,246,312
74026 UTILITIES 35,131 39,475 44,112 43,819 44,112 45,435 45,435
74031 CLOTHING EXPENSE 3,496 12,145 9,669 2,581 11,000 9,500 11,500
74033 DUES/MEMBERSHIPS 894 889 1,100 1,235 1,100 1,124 1,124
74034 DOCUMENTS/PUBLICATIOINS 1,410 1,479 1,760 2,876 1,760 1,850 1,850
74036 TELEPHONE 11,963 13,196 11,200 12,906 11,900 12,000 12,000
74037 RADIO EXPENSE - 753 1,000 1,266 1,100 1,100 1,100
74038 POSTAGE 332 579 500 44 500 424 424
74039 PRINTING 2,684 2,466 5,152 2,633 4,000 5,000 5,413
74042 OFFICE MACHINE SUPPLIES 1,754 2,106 2,500 474 1,500 2,000 2,652
74043 OFFICE SUPPLIES 2,522 2,209 3,226 2,848 3,000 3,000 3,423
74049 EQUIPMENT MAINTENANCE 424 1,381 3,500 1,713 2,500 3,000 3,713
74050 OUTSIDE LABOR 6,953 10,719 9,208 5,889 6,000 4,500 3,788
74054 EQUIPMENT/SUPPLIES 4,025 2,124 3,210 1,573 3,000 3,405 3,405
74056 PHOTOGRAPHIC SUPPLIES 357 91 800 356 800 849 849
74095 OPERATIONAL SERVICES/SUPPLI 1,735 2,467 3,400 2,016 3,400 3,607 3,607
168,015 234,814 274,152 248,637 278,572 287,386 290,875
2,727,270 $ 2,744,132 $ 2,969,774 $ 2,929,162 $ 3,354,835 $ 3,429,854 $ 3,537,187 $
D-21
LIBRARY


# of l i brary vi si ts 91,000 94,000 95,000 96,000
Total Ci rcul ati on 140,000 145,000 150,000 150,000
Users of publ i c i nternet
computers per year 15,000 15,000 15,000 15,000
Regi stered borrowers 12,600 10,600 11,000 11,500
General Fund contri buti on
per regi stered borrower 73.27 $ 93.30 $ 91.03 $ 87.07 $

Admin 2 1.3
Local History 1 1
Youth Services 3 2.18
Reference 4 2.11
Circulation 6 5.11
Total 16 11.7

Library Director
Local History Youth Services Reference

Circulation

Harrison Memorial Library and the Park Branch are governed by a five-member Board of Trustees appointed by the
City Council. The Library's collection of more than 80,000 items includes books, e-books, movies, recorded books,
and large print materials; emphases include the history of Carmel-by-the-Sea, travel, art and medical reference.
The library provides leisure reading, educational materials, reference services, and children's programs to residents
of Carmel-by-the-Sea and throughout Monterey County as well as community visitors, and offers an outreach
program that delivers books to the homebound in the Carmel area.
The Harrison Memorial Library Board of Trustees, the Carmel Public Library Foundation (CPLF), and the City work
together in partnership to ensure that the Harrison Memorial Library continues to be an important, integral and
vital part of our community. The goal of this partnership is to sustain the historic tradition of providing free public
library service of excellent quality for the residents and visitors of the City of Carmel and the Monterey Peninsula.
Preserve the communitys cultural history by having thoughtful policies, public dialogue, and active partnerships
with community groups and strategic partners.
The goal of the Librarys strategic five-year plan is for the City of Carmel-by-the-Sea to hold steady with regard to
library staffing for the next three years and for the Carmel Public Library Foundation to incrementally assume the
cost of the funding currently being split between the City and CPLF, and eventually increase it to $100,000 per
Fiscal Year while still maintaining the library's quality and level of service.

Salaries
and
Benefits
96%
Services
and
Supplies
4%
Library
D-22

HARRISON MEMORIAL LIBRARY
Budget
Estimate Adopted
Budget
Projected
Budget
Projected
Budget
84010 SALARIES 499,767 $ 519,082 $ 478,726 $ 463,606 $ 498,598 $ 506,076 $ 516,198 $
84014 SOCIAL SECURITY 7,307 7,079 8,673 6,688 9,065 9,201 9,385
84015 MEDICARE 8,967 9,254 9,916 8,768 9,243 9,382 9,569
84016 RETIREMENT 113,427 114,121 129,469 114,478 116,151 128,927 136,663
84017 MEDICAL PROGRAM 56,794 71,750 75,259 66,545 88,475 94,668 104,135
84018 LIFE INSURANCE 1,381 1,368 1,355 1,245 1,408 1,429 1,458
84020 DEFERRED COMPENSATIONS 300 300 600 4,462 2,700 2,700 2,700
84021 MOU OBLIGATIONS 1,200 1,200 1,200 1,200 1,200 1,200
84022 UNEMPLOYMENT - 684 1,000 1,000 1,000 1,000
908,039 942,991 917,115 888,188 948,775 975,836 1,003,560
84026 UTILITIES 27,951 26,491 35,000 35,000 35,000 31,827 31,827
84950 FINE ART MAINT/PRESERVATION 5,000 5,000 15,000
27,951 26,491 35,000 35,000 40,000 36,827 46,827
935,990 $ 969,482 $ 952,115 $ 923,188 $ 988,775 $ 1,012,663 $ 1,050,387 $
The Carmel Public Library Foundation (CPLF) generously supports the services and supplies budget for the Harrison Memorial Library and is
contributing $30,000 in FY 2012-2013 for staffing to avoid library staffing reductions
D-23

CAPITAL IMPROVEMENTS IN THE PROPOSED BUDGET
The annual budget adopted by the City Council appropriates funding for capital projects, improvements,
and outlays. This proposed budget recommends funding the projects identified in year one of the
recommended Five Year Capital Improvement Plan (CIP). Funded year one projects included in this
proposed budget total $1.7 million.

CAPITAL IMPROVEMENT PLAN FISCAL YEARS 2012- 2017
The CIP for fiscal years 2012-2013 through 2016-2017 was submitted to the City Council on March 20,
2012 and reviewed by the Planning Commission for General Plan consistency on April 11, 2012. The CIP
is a compilation of projects intended to implement various plans including community plans, facilities
plans, and the Citys General Plan. Projects in the CIP quantify current and future capital needs.
Accordingly, it includes projects for new and improved buildings and facilities, road improvements and
parks, and vehicles and equipment. Because the CIP includes estimates of all capital needs, it provides
the basis for setting priorities, reviewing schedules, developing funding policy for proposed
improvements, monitoring and evaluating the progress of capital projects, and informing the public of
projected capital improvements and unfunded needs.
Projects included in the CIP are non-recurring, have a long service life, are generally over $10,000 and
will be under way (or should be under way, but are partially or entirely unfunded) during fiscal year
2012-2013 through fiscal year 2016-2017. Although the CIP covers a five-year planning period, it is
updated annually to reflect ongoing changes as new projects are added, existing projects modified, and
completed projects removed from the program document.
The CIP does not appropriate funds; rather, it serves as a planning/budgeting tool, proposing Capital
Budget appropriations to be recommended for adoption within the Citys fiscal year 2012-2013
CAPITAL SUMMARY

E-1
operating budget. The individual projects presented in this document serve to support the four
objectives of the City Councils annual project priorities.
OVERVIEW OF THE PROPOSED CIP
The City Administrators Office prepares the CIP based on capital project submittals by each department.
The Office conducts an internal review of the proposed projects through meetings comprised of
department representatives.
The fiscal year 2012-2017 CIP contains 73 projects including several projects that are new this year. Of
this total, 31 projects are fully funded, 7 are partially funded, and 35 are currently unfunded. A funded
project is one that has identified specific funding to implement the program. An unfunded project is one
that has been identified in the CIP as a need but has no funding secured to implement the program.
This years total Five Year CIP identifies projects totaling $8.6 million. A major portion of the project
totals in the CIP are made up of $1.5 million for Citywide concrete and surface treatment (road)
programs and $2.9 million for Preventive Maintenance buildings and facilities and rehabilitation
programs. Other large projects include vehicle replacements and $383,000 for storm draining diversion
related to new state regulations.

Admin Services,
220,400 , 2%
Community
Planning &
Bldg, 688,000 ,
8%
Library, 72,165
1%
Ambulance,
271,522 , 3%
Fire, 408,952 ,
5%
Police,
614,676 , 7%
Public Works,
2,617,748 , 30%
Facilities,
2,982,252 , 35%
Forest, Parks &
Beach, 742,578
9%
Five-Year CIP through FYE June 30, 2017,
By Department
E-2
FY 2012-2013 Projects
City of Carmel-by-the-Sea, CA
PROJECTS BY FUNDING SOURCE
'12/'13 '16/'17 thru
Total Source Project# Priority '12/'13 '13/'14 '14/'15 '15/'16 '16/'17
GF: Capital Improvements
AMB-1112-01 62,522 31,261 31,261 Ambulance Lease Purchase 1
AMB-1213-02 27,000 27,000 Heart Monitor 1
AMB-1213-03 8,000 8,000 Diesel Filter System 2
ASD-1112-01 25,000 25,000 Windows Software Upgrade 2
ASD-1213-03 72,000 72,000 Voice over IP Telephone System 2
ASD-1213-06 14,400 14,400 Admin Copier 3
CPB-1213-03 13,000 13,000 ASBS Dry Weather Diversion 1
CPB-1213-04 60,000 60,000 Housing Element Update 3
FAC-1213-01 850,000 850,000 PD/PW Roof/Patio Replacement 3
FAC-1213-04 345,000 345,000 PD HVAC Replacement and Re-Roof 2
FAC-1213-07 14,500 14,500 PD Parking Lot Re-surfacing 4
FAC-1213-08 8,000 8,000 Sunset Center Wood Patio Stage Replacement 4
FAC-1213-10 12,000 12,000 Sunset Center Planter Re-construction 3
FAC-1213-15 25,000 25,000 Sunset Center North Side Re-painting 3
FAC-1213-16 28,000 28,000 Harrison Memorial Library Re-painting Project 3
FIRE-1112-02 23,744 23,744 Utility Truck Lease (10/11) 1
FIRE-1112-03 282,208 70,552 70,552 70,552 70,552 Fire Engine 09/10 1
FIRE-1212-01 42,000 42,000 Alerting System 1
FPB-1112-02 74,000 36,000 38,000 Sand Replenishment 3
FPB-1112-04 43,578 21,789 21,789 F650/chipper 1
FPB-1213-05 40,000 40,000 Rio Park Improvements 4
POL-1112-02 294,932 134,932 30,000 63,000 67,000 Patrol Vehicle Replacement 2
POL-1112-03 30,559 30,559 Interface for patrol audio/video equipment 1
POL-1213-01 51,509 11,325 40,184 Parking Vehicle 2
POL-1213-02 104,176 104,176 GPS & License Plate recognition 4
POL-1213-03 16,000 16,000 Mobile Data Terminal software and installation 1
PW-1112-003 95,908 47,954 47,954 Street Sweeper Lease 2
PW-1213-09 89,040 44,520 44,520 Caterpillar Loader 1
2,752,076 527,636 523,336 487,552 296,552 917,000
GF: Capital Improvements Total
Grants
AMB-1213-04 24,000 12,000 12,000 Self Contained Breathing Apparatus 1
CPB-1213-02 200,000 200,000 Del Mar Master Plan 1
FAC-1213-21 200,000 200,000 Forest Theater Renovation 1
FIRE-1213-04 36,000 18,000 18,000 Self Contained Breathing Apparatus 1
460,000 430,000 30,000
Grants Total
Intergovernmental
CPB-1213-03 370,000 370,000 ASBS Dry Weather Diversion 1
E-3
Total Source Project# Priority '12/'13 '13/'14 '14/'15 '15/'16 '16/'17
370,000 370,000
Intergovernmental Total
Road Impact Fund
PW-1112-01 785,952 195,952 140,000 150,000 150,000 150,000 Street and Road Projects 1
785,952 195,952 140,000 150,000 150,000 150,000
Road Impact Fund Total
SCC Retainage
FAC-1213-11 75,352 75,352 Sunset Center Roof Repairs 1
75,352 75,352
SCC Retainage Total
Traffic Safety
PW-1112-01 669,848 109,648 202,200 176,200 124,300 57,500 Street and Road Projects 1
669,848 109,648 202,200 176,200 124,300 57,500
Traffic Safety Total
Vehicle Replacement Fund
AMB-1213-01 150,000 150,000 Replace Ambulance Vehicle 1
POL-1112-02 117,500 57,500 60,000 Patrol Vehicle Replacement 2
PW-1213-04 35,000 35,000 Gardener Trucks 3
302,500 92,500 60,000 150,000
Vehicle Replacement Fund Total
5,415,728 1,708,588 988,036 873,752 570,852 1,274,500
GRAND TOTAL
E-4
Department Community Planning & Bldg
Data in Year '12/'13
Contact Plng Srvs Mgr
Description
The City has received a $250,000 grant from the Coastal Conservancy for the implementation of the Del Mar Master Plan. Some of the funds will
have been expended during fiscal year 2011-2012. The project will include a pathway on San Antonio Avenue between Ocean and 4th Avenues, a
beach boardwalk and viewing platform west of Del Mar, restoration of the North Dunes, and other improvements in the area.
Project # CPB-1213-02
Priority 1 Critical
Justification
The General Plan encourages the development and implementation of a Master Plan for the Del Mar area. This grant will allow the City to
implement the master plan without expenditure from the General Fund. This project will also improve pedestrian connectivity, access and
environmental resources.
Useful Life n/a
Project Name Del Mar Master Plan
Category Beach
Type Improvement
Account #
Total '12/'13 '13/'14 '14/'15 '15/'16 '16/'17 Expenditures
200,000 200,000 Construction/Maintenance
200,000 200,000
Total
Total '12/'13 '13/'14 '14/'15 '15/'16 '16/'17 Funding Sources
200,000 200,000 Grants
200,000 200,000
Total
E-5
Department Community Planning & Bldg
Contact Plng Srvs Mgr
Description
In 2010, the City received a $2.5 grant to analyze the City's dry weather flows to the beach and to develop a project that would eliminate those
flows. The City's match is approximately 10%. The Monitoring phase has been completed and it has been determined that the flows to the beach
are minimal. A project consisting of minor improvements and retrofits to the existing storm drain catch basins and outfalls will bring the City into
compliance. The project is expected to cost significantly less than the $2.5 million that has been awarded.
Project # CPB-1213-03
Priority 1 Critical
Justification
Carmel Bay is considered an Area of Special Biological Significance (ASBS) by the State Water Resources Control Board. The regulation
prohibits dry weather flows into an ASBS. Therefore, the proposed project will allow the City to comply with State standards and avoid any fines
or other penalties for not doing so.
Useful Life n/a
Project Name ASBS Dry Weather Diversion
Category Unassigned
Type Improvement
Account #
33,000 33,000 Planning/Design
383,000 383,000
Total
13,000 13,000 GF: Capital Improvements
370,000 370,000 Intergovernmental
383,000 383,000
Total
E-6
Department Safety: Ambulance
Contact Fire Chief
Description
Annual lease purchase payments for 2010 ambulance.
Project # AMB-1112-01
Priority 1 Critical
Justification
The ambulance was purchased with a five year lease of $31,206 annually with the final payment in fiscal year 2014-2015
Useful Life 15 years
Project Name Ambulance Lease Purchase
Category Vehicles
Type Equipment
Account #
62,522 31,261 31,261 Equip/Vehicles/Furnishings
31,261 31,261 62,522
Total
62,522 31,261 31,261 GF: Capital Improvements
31,261 31,261 62,522
Total
E-7
Department Safety: Ambulance
Contact Fire Chief
Description
Replace current Self Contained Breathing Apparatus (SCBA)
Project # AMB-1213-04
Priority 1 Critical
Justification
The Monterey Fire Department is currently pursuing a regional grant for the replacement of all SCBAs in the department. If the grant is awarded
there will be no cost to the City of Carmel-by-the Sea. If the grant is not awarded, funding would need to be provided to bring the department's
SCBAs in compliance with current standards. This is a two year program; we will be purchasing half of the units the first year and the remainder
the second.
Project Name Self Contained Breathing Apparatus
Category Equipment: Miscellaneous
Type Equipment
Account #
12,000 12,000 24,000
Total
24,000 12,000 12,000 Grants
12,000 12,000 24,000
Total
E-8
Department Safety: Fire
Contact Fire Chief
Description
Lease payment for 2011 Ford F-350 Crew Cab Utility Bed 4WD purchased in FY 10/11
Project # FIRE-1112-02
Priority 1 Critical
Justification
This vehicle was leased in 2010 to accommodate budget constraints.
Project Name Utility Truck Lease (10/11)
Category Vehicles
Type Equipment
Account #
23,744 23,744 Equip/Vehicles/Furnishings
23,744 23,744
Total
23,744 23,744
Total
E-9
Contact Fire Chief
Description
Lease payment for Fire engine purchased in FY 09/10
Priority 1 Critical
Justification
Project Name Fire Engine 09/10
Category Vehicles
Type Equipment
Account #
282,208 70,552 70,552 70,552 70,552 Equip/Vehicles/Furnishings
70,552 70,552 70,552 70,552 282,208
Total
282,208 70,552 70,552 70,552 70,552 GF: Capital Improvements
70,552 70,552 70,552 70,552 282,208
Total
E-10
Contact Fire Chief
Description
Install a new alerting system which will provide state-of-the-art technology in receiving dispatch data from CAD.
Priority 1 Critical
Justification
According to NFPA 1221; Standard for the installation, maintenance, and use of emergency services communications systems. Fire station shall
be provided with a communications system installed in accordance with this standard. The current system does not meet the current standard for
audible or visual coverage.
Project Name Alerting System
Type Improvement
Account #
42,000 42,000
Total
42,000 42,000
Total
E-11
Contact Fire Chief
Description
Replace current Self Contained Breathing Apparatus (SCBA)
Priority 1 Critical
Justification
The Monterey Fire Department is currently pursuing a regional grant for the replacement of all SCBAs in the department. If the grant is awarded
there will be no cost to the City of Carmel-by-the Sea. If the grant is not awarded, funding would need to be provided to bring the department's
SCBAs in compliance with current standards. This is a two year program; we will be purchasing half of the units the first year and the remainder
the second.
Project Name Self Contained Breathing Apparatus
Type Equipment
Account #
18,000 18,000 36,000
Total
36,000 18,000 18,000 Grants
18,000 18,000 36,000
Total
E-12
Department Safety: Police
Contact Police Chief
Description
Dodge Charger Police Vehicle with automatic transmission and V-8 package; prisoner partition, double vertical gun locks, Rhino push bumper,
prisoner seat, Whelan emergency light bar, light/siren controller, siren speaker/bracket assembly, headlight flasher, center console, strobe power
supply & strobe tubes, L3 video system, and mobile data terminal (MDT). Replace Police Patrol vehicles in a five-year program. If possible, after
the five years, move the patrol vehicles to less critical function within the department.
Project # POL-1112-02
Priority 2 Very Important
Justification
Patrol vehicles after five years of service have generally reached the 80,000 mile mark and are in need of replacement. At this age and with the
accumulation of miles, a significantly greater chance of mechanical breakdown requiring costly repair can be anticipated in the not too distant
future. Replacement of vehicles will continue our policy of rotating patrol vehicles before they become too costly to maintain.
Useful Life 8 years
Project Name Patrol Vehicle Replacement
Category Vehicles
Type Equipment
Account #
412,432 134,932 87,500 60,000 63,000 67,000 Equip/Vehicles/Furnishings
134,932 87,500 60,000 63,000 67,000 412,432
Total
294,932 134,932 30,000 63,000 67,000 GF: Capital Improvements
117,500 57,500 60,000 Vehicle Replacement Fund
134,932 87,500 60,000 63,000 67,000 412,432
Total
E-13
Description
Computerized data interface for the automated transfer of police audio and video data, and storage of such data from mobile patrol units.
Priority 1 Critical
Justification
In 2008, the Department purchased L3 mobile Audio/video recording units for each patrol unit. The acquisition of this equipment serves to
document an officer(s) contact with citizenry particularly when making enforcement contact. Such recordings helps the department refute any
allegations of unprofessional conduct, violations of civil liberties, along with documenting the incident for prosecutorial purposes. Currently, the
data recorded is downloaded from each vehicle at the end of the officer's shift. This information is then forwarded to a member of the police
services unit. The police personnel that download the video spend a significant amount of time doing the downloads. Additional time is needed
when the court system requests copies of the video for judicial proceeding. Maintaining a proper chain of custody of the videos and their use is
mandatory. The automatic download system would save the department many hours spent downloading videos and relieve us of any false claims
of tampering through the transfer system.
Useful Life 5 years
Project Name Interface for patrol audio/video equipment
Category Equipment: Computers
Type Equipment
Account #
30,559 30,559
Total
30,559 30,559
Total
E-14
Description
Replacement of the GO-4, Model BT-57, Three Wheel scooter with a four cylinder engine. The vehicle is gas powered and is equipped with an
automatic transmission. The replacement is necessary due to the vehicle being ten years old and the amount of mileage and wear and tear on the
vehicle.
Justification
This request is to replace vehicle C-9 which was purchased in 2002 and is well beyond the five year limit. The vehicle currently has 34,218 miles
on its odometer. Because of its age and condition, a significantly greater chance of mechanical breakdown requiring costly repair can be
anticipated in the not too distant future. Replacement of this vehicle will continue our policy of rotating vehicles before they become too costly to
maintain.
Project Name Parking Vehicle
Category Vehicles
Type Equipment
Account #
11,325 40,184 51,509
Total
11,325 40,184 51,509
Total
E-15
Description
Software and Installation for Mobile Data Terminals (MDT's) in patrol vehicles.
Priority 1 Critical
Justification
The Carmel Police Department has been operating without Mobile Data Terminals in our patrol vehicles. The MDTs are important tools used by
patrol officers to effectively do their jobs. Carmel has an opportunity to get used MDTs which will save the City several thousand dollars. The
dispatch unit will have the ability to send officers pertinent call information through the computers which will provide further information
regarding calls and call histories. The MDTs provide the officers with information regarding people and vehicles as well as the ability to research
data and utilize mapping systems. A major benefit of the MDTs is the allowance of officers using the system to prepare reports. This will help
keep officers on the street where they are visible to the public and act as deterrents to crime.
Carmel is the only agency on the Peninsula that does not have MDTs and without them we will not be able to participate in new technology being
provided by Monterey County known as the AFIS system. This equipment will allow officers to easily indentify subjects through a finger print
identification tool. Providing the used MDTs are compatible, they will only require the cost of installing the software necessary to run the system.
Useful Life 5 years
Project Name Mobile Data Terminal software and installation
Category Equipment: Computers
Type Equipment
Account #
16,000 16,000
Total
16,000 16,000
Total
E-16
Department Services: Public Works
Contact Public & Comm Srvs Mgr
Description
Purchased new sweeper in 2011 for use on all City roadways.
Project # PW-1112-003
Justification
Improved storm drainage, water quality, community cleanliness.
Project Name Street Sweeper Lease
Category Vehicles
Type Equipment
Account #
47,954 47,954 95,908
Total
47,954 47,954 95,908
Total
E-17
Description
2012-2013
Police Department Parking Lot FAC-1213-07
1st between Carpenter & Lobos $15,900
10th between Junipero & Torres $13,500
Lausen: Rio to West City limits $58,100
2nd between Carpenter & Lobos $15,900
Torres & Mtn View to 8th $65,300
3rd: Guadalupe to Santa Rita $14,700
Guadalupe: 4th to 6th (tie-in) $51,900
Santa Fe: Ocean to Mtn. View $55,800
Priority 1 Critical
Justification
The street improvement priorities represent data from the Nichols Pavement Study, analysis and observation from Neill Engineers and
recommendations from Public Works staff. Cost estimates range from $3.00 per square foot for a two-inch thick asphalt overlay to $22.00 per
square foot for a seven-inch thick concrete pavement repair section plus 20% for engineering and contingencies.
Project Name Street and Road Projects
Category Street Reconstruction
Type Improvement
Account # 01-89585
258,340 61,120 68,440 49,060 54,860 24,860 Planning/Design
1,197,460 244,480 273,760 277,140 219,440 182,640 Construction/Maintenance
305,600 342,200 326,200 274,300 207,500 1,455,800
Total
785,952 195,952 140,000 150,000 150,000 150,000 Road Impact Fund
669,848 109,648 202,200 176,200 124,300 57,500 Traffic Safety
305,600 342,200 326,200 274,300 207,500 1,455,800
Total
E-18
Description
Annual lease payments for a Caterpillar loader
Priority 1 Critical
Justification
Three-year lease ending December 8, 2013 with annual payments of $44,520.
Project Name Caterpillar Loader
Category Vehicles
Type Equipment
Account #
44,520 44,520 89,040
Total
44,520 44,520 89,040
Total
E-19
Department Services: Facilities
Contact Facilities Maint Mgr
Description
The project proposal includes an infra-red analysis of the affected areas to determine the extent of the leaking. A roofing contractor would then
remove roofing materials, make the necessary repairs and re-roof the affected area. Staff is aware of all the leaking areas and will supervise the
project closely.
Project # FAC-1213-11
Priority 1 Critical
Justification
Multiple roof leaks exist in the Sunset Center; analysis is needed to determine if it is a design or construction flaw. Water leakage could result in
further internal damage to the facility and mold. The City had hired an outside consultant in the past to review these issues to no avail. Interior
damages are frequent and require repairs on a regular basis. Staff has identified several key issues regarding these leaks; however, the consultant
felt otherwise.
Project Name Sunset Center Roof Repairs
Category Buildings
Type Maintenance
Account #
75,352 75,352
Total
75,352 75,352 SCC Retainage
75,352 75,352
Total
E-20
Department Services: Facilities
Contact Facilities Maint Mgr
Description
Broadly defined, the scope of work includes: 1) demolition and reconstruction of all of the stage area except the existing understage concrete
structure which currently houses the Children's Experimental Theater, dressing rooms, storage space, etc.; 2) demolition and reconstruction of the
audience seating area; 3) demolition and reconstruction of a show production booth with a new subterranean level; 4) demolition and
reconstruction of the concession building, restrooms, box office, and pathways to the various buildings, audience seating, and stage so all are ADA
compliant; and 5) demolition and reconstruction of the parking area.
Project # FAC-1213-21
Priority 1 Critical
Justification
This historic asset requires maintenance upgrades to meet current needs of the theater and to facilitate access for the visiting public. The
renovation components of both phases can be segregated and accomplished at later dates based on budgetary constraints
Project Name Forest Theater Renovation
Category Buildings
Type Improvement
Account #
1,130,000 180,000 950,000 Construction/Maintenance
200,000 950,000 1,150,000
Total
200,000 200,000 Grants
950,000 950,000 Unfunded
200,000 950,000 1,150,000
Total
E-21
Department Srvs: Forest, Parks, & Beach
Contact City Forester
Description
Sand replenishment along Carmel Beach to cover rock revetments and replenish sand cover at Del Mar.
Council authorized $20,000 at budget adoption hearings for this project to be funded out of the operating budget; funding for FY 2012-2013 is
included in 01-78050
Project # FPB-1112-02
Priority 3 Important
Justification
Periodic sand replenishment is required to maintain sand cover over beach revetments and replenish the sand cover at Del Mar. This project is a
maintenance requirement of the General Plan. Exposure of rock revetments and loss of sand cover at Del Mar will result from not completing this
project.
Useful Life 5 years
Project Name Sand Replenishment
Category Beach
Type Maintenance
Account #
185,000 35,000 36,000 37,000 38,000 39,000 Construction/Maintenance
35,000 36,000 37,000 38,000 39,000 185,000
Total
96,000 20,000 37,000 39,000 Unfunded
20,000 36,000 37,000 38,000 39,000 170,000
Total
E-22
Description
Annual lease payments for the Chipper tree maintenance vehicle
Priority 1 Critical
Justification
Three-year vehicle lease ending July 15, 2013.
Project Name F650/chipper
Category Vehicles
Type Equipment
Account #
21,789 21,789 43,578
Total
21,789 21,789 43,578
Total
E-23
Description
Development of a plan for public use of Rio Park. The 6.24 acre Rio Park property was purchased in 1990 and is outside the city limits on the
southern edge of Carmel-by-the-Sea near the Carmel Mission. Part of the property is currently used for material storage, project staging, and
parking for city contractors. The remaining area is open space, willow groves, and riparian habitat; The parcel extends south across the Carmel
River and borders the wastewater treatment plant. The property was paid off in 2008 and there is a deposit account with approximately $140,000
specifically for future development of the park.
Priority 4 Less Important
Justification
This property is an under used city facility with the potential for a variety of active and passive uses by the public. A survey conducted for the 2009
General Plan update had the following results for Rio Park:
25% - Restored to provide habitat for native plants and animals and then preserved as open space
9% - Developed into an active recreational park (trails, sports field, activities).
35% - Both of the above (part restored to habitat and part developed for active use).
1% - Developed as housing.
20% - Sold.
8% - Don't know.
With the availability of funding, a plan should be developed to open this area for public use in line with the goals of the community.
Project Name Rio Park Improvements
Category Park Improvements
Type Improvement
Account #
40,000 40,000
Total
40,000 40,000
Total
E-24
F-1

BUDGET POLICIES AND PROCEDURES
The budget process for the City of Carmel-by-the-Sea involves the citizens, City Council, and staff. Each
person plays a critical role in the development of the budget for the upcoming year. The annual budget
and operating plan balances the public service demands of the community with the fiscal resources of
the City. It is intended to achieve the goals and objectives established by the City Council.

The goal of the City Administrator is to present a balanced budget to the City Council for review and
adoption. A balanced budget is a budget in which sources meet or exceed uses. Available funding
sources shall be at least equal to recommended appropriations. As a general rule, the year-end
undesignated General Fund balance should not be used to fund ongoing operations.

As set in the Carmel Municipal Code prior to the beginning of each fiscal year, the City Council shall
adopt a budget for expenditures and anticipated revenues. On or before February 15th of each year, the
City Administrator will present to the City Council a proposed budget schedule. The City Administrator
prepares and submits to the City Council a proposed operating and capital budget for the forthcoming
fiscal year. The City Council shall adopt the budget by July 1st.

The City Administrator shall have the right to approve the transfer of appropriations within a
departmental budget; however, no additional positions shall be created without the authorization of the
City Council. All transfers of appropriations between departments or in regards to capital items or
projects shall be approved by the City Council. The City Administrator shall be charged with the
responsibility of controlling the expenditures for all departments in accordance with the approved
budget. A report on current year revenues, expenditures and fund balances shall be maintained.

The accounts of the City are organized on the basis of funds. A fund is an independent fiscal and
accounting entity with a self-balanced set of accounts. The minimum number of funds is maintained
consistent with legal and managerial requirements. Annually appropriated budgets are legally adopted
on a budgetary basis for the governmental fund types (General Fund, Special Revenue Fund, Debt
Service Fund, and Capital Projects Fund) and are controlled on a fund and departmental level. These
funds are used to account for most of the Citys general government activities. Governmental fund
types use the flow of current financial resources measurement focus and the modified-accrual basis of
accounting and budgeting. Expenditures are recognized as encumbrances when a commitment is
made. Unencumbered appropriations lapse at year-end.

FINANCIAL AND BUDGET POLICIES

F-2

CITY OF CARMEL-BY-THE-SEA
FISCAL YEAR 2012-2013
BUDGET CALENDAR

DATE ACTIVITY RESPONSIBILITY

DECEMBER 2011
19-31 December Preparation of departmental worksheets Finance Manager

JANUARY 2012

10 January (Tues) Adoption of 2012 Goals, Objectives, and Key
Projects
(4:30 pm, City Hall Council Chambers)

Regular City Council Meeting
10 January (Tues) Submittal of 2012/13 Budget Calendar

10 January through 6
February
Finance Manager & Finance Specialist calculate
departments personnel/payroll staff figures and
meets with department staff responsible for
budget preparation.
Finance Manager & Finance
Specialist/All Departments
Boards and Commissions

To be scheduled Second Quarter Operational Review meetings City Employees

FEBRUARY 2012

7 February (Tues) Mid-Year 11/12 Budget Review

14 February (Tues) Distribute departmental worksheets to Dept
Directors/Managers
Finance Manager

16 February (Thurs) Department Managers budget informational
meeting to discuss Capital Budget and to distribute
updated budget calendar.
(10:00 a.m. City Hall Conference Room)
Finance Manager All Department
Directors/Managers and members of
their staff responsible for budget
preparation should attend.

MARCH 2012

7 March (Wed) Department budgets due including revenue
projections, a complete funding analysis of
departmental requests for Capital items and annual
updated fee schedules.
Department Directors/Managers

8 March (Fri) Receive FY 2012/13 goals from Boards and
Commissions.
City Hall Staff Liaison

F-3


20 March (Tues)

City Council Budget Workshop. City Council
receives five-year financial forecast and Capital
Improvement Plan.
(4:30 p.m., City Hall Council Chambers)

Special City Council Workshop

APRIL 2012

3 April (Tues) Proposed Budget submitted to City Administrator Finance Manager

5 April (Thurs) Department Managers Retreat to review budget
priorities.
(10:00 A.M., Sunset Center)
All Department Directors/Managers
and other designated staff
(Mandatory)

6-13 April Re-calculation of department budget proposals
following Department Managers Retreat and begin
preparing draft budget document.
Budget Team

11 April (Wed) Planning Commission review 5-Year Capital Budget
Draft.
(4:30 p.m., City Hall Chambers)
Planning Commission

16 April (Mon) Budget Team submits budget information for
preliminary budget printing.
Budget Team

To be scheduled Third Quarter Operational Review meetings City Employees

23 April (Mon) Budget development update at Monday Morning
Management Team meeting
(9:00 a.m., City Hall Conference Room)
City Administrator
All Department Directors

24 April (Tues) Council receives proposed budget documents
from City Administrator.
Special City Council Meeting

MAY/JUNE 2012

2 May (Wed) Deadline for City Council to submit written
questions regarding the proposed budget so that
staff can research the questions.
City Council

14 May (Mon) City Council receives responses to their written
questions from City Administrator
City Administrator & Finance
Manager

17 May (Thurs) City Council workshop study session and public
hearing to review/adopt budget
F-4


24 May (Thurs)

City Council workshop study session and public


12 June (Tuesday) City Council workshop study session and public
(if budget not yet adopted)

19 June (Tuesday) City Council workshop study session and public
(if budget not yet adopted)

NOTE: Scheduled dates for City Council budget introduction, review and public hearings are
tentative and are subject to change.

CAPITAL BUDGET POLICIES
The City develops an annual five-year plan for capital improvements; it includes project design,
development, implementation, and operating and maintenance costs. Each project in the Capital
Improvement Plan (CIP) shows the estimated capital and on-going maintenance costs, known and
potential funding sources, and a design and development schedule. As used in the CIP, projects include
land acquisition, buildings and facilities construction; these projects do not have a cost threshold. A
capital outlay (fixed asset) purchase is any single item or piece of equipment that costs more than
$10,000 and has an expected useful life exceeding one year. The development of the capital
improvement budget is coordinated with the development of the operating budget. Costs for
professional services needed to implement the CIP are to be included in the appropriate years
operating budget.

Annual operating budgets should provide adequate funds for maintenance of the Citys buildings and
maintenance and replacement of the Citys capital equipment. The City will make all capital
improvements in accordance with an adopted and funded capital improvement program. Prior to
ratification of the capital budget for the forthcoming year by the City Council, the Planning Commission
shall review the capital improvements contained within the proposed budget and shall advise the City
Council as to its recommendations regarding the proposed capital projects.

Capital (Policy No. C94-01)
Capital expenditures shall be effectively planned and controlled.
Guidelines:
1. The level of capital improvement expenditures is established at three and one-half percent
(3.5%) of total revenues.
2. The City shall maintain a Five-Year Capital Improvement Program (CIP), which shall be updated
at least annually as part of the budget review process.
3. The City shall annually establish a phasing calendar for capital improvement expenditures.
F-5

4. At least ten percent (10%) of the unrestricted funds designated for capital expenditures shall be
set aside for unanticipated expenditures.
5. The City shall conduct periodic reviews of property and facilities to determine the appropriate
use and disposition of said property and facilities.
6. The City shall consider the ongoing impact of operations and maintenance expenses before
undertaking any capital improvement expenditure.

FINANCIAL POLICIES
The City recognizes that its primary revenue sources are locally generated, especially TOT and sales tax
revenue, and for the most part this revenue is largely generated by non-residents. Efforts to ensure
continued reliability in these revenue sources need to be maintained and with additional efforts to
develop and diversify other revenue sources as applicable. The City actively practices monitoring,
auditing and collecting all locally generated taxes.

The City shall maintain a General Fund balance equivalent to at least 10 percent of the General Fund
budget in each fiscal year.

The City Council shall appropriate sufficient funds annually in the budget process to provide for an
annual audit of the Citys previous fiscal year finances.

OPERATIONS (Policy No. C94-01)
Operating revenues shall exceed operating expenditures.
Guidelines:
1. The annual operating budget shall contain a current surplus (or revenue buffer) of at least five
percent (5%) of projected expenditures.
2. A City Discretionary Account of at least one-half of one percent (0.5%) of total projected
expenditures shall be maintained.
3. Ongoing expenses shall not be funded with one-time revenues.
4. The City shall establish internal service funds for the repair, operation, and replacement of
rolling stock and data processing equipment.
5. The level of capital outlay expenditures is established at three percent (3%) of total revenues.
6. The City shall annually establish a phasing calendar for capital outlay expenditures.
7. The City shall develop a five-year forecast of operating revenue and expenditures.
8. The City shall establish salary adjustments in conjunction with the budget process.
9. The City shall review the relationship between fees/charges and the cost of providing services at
least every three years.
10. The Citys fees and charges for services shall be adjusted annually, based upon the San
Francisco-Oakland Consumer Price Index.

RESERVES (Policy No. C94-01)
The City shall maintain reserves at a prudent level, and shall use reserves appropriately.
Guidelines:
1. General Fund and Hostelry Fund reserves shall be maintained at no less than ten percent (10%)
of their annual projected revenues.
2. The City shall maintain prudent reserves for identified liabilities.
3. Reserves shall be used only for established purposes.
4. Depleted reserves shall be restored as soon as possible.
5. A maximum level for each of the reserve funds shall be established.
F-6

DEBT POLICIES
The City considers the use of debt financing for one-time capital improvements which benefit the
residents of Carmel-by-the-Sea when the term of the financing is no longer than the project life, and
when specific resources are found to be sufficient to provide for the debt. Use of long-term debt is
limited to capital projects or special projects or obligations that cannot be financed from current
revenues. The City has traditionally kept annual debt service payments to less than 5% of the budget.

Use of Long-Term Debt Policy
The City recognizes that it may need to enter into long-term financial obligations to meet the demands
of providing a high quality level of government services to our community. The following long-term debt
policy sets the considerations for issuing debt and provides guidance in the timing and structuring of
long-term debt commitments by the City.

General Practices:
1. The City will strive to maintain good relations with credit rating agencies, investors of the Citys
long-term financial obligations and those in the financial community that participate in the Citys
financings. The City also will strive to maintain and improve its bond rating in order to minimize
borrowing costs and preserve access to credit.
2. Bond issue proposals are to be accompanied by an analysis defining how the new issue,
combined with current debt, impacts the Citys debt capacity and conformance with City debt
policies. Such analysis shall include identification of the funding source, an assessment of the
ability to repay the obligation, the impact on the current budget, commitments to future
budgets, maintenance and operational impact of the facility or asset and the impact on the
Citys credit rating, if any.
3. City Council must review such analysis, including existing debt level, ability to pay debt service,
impact on City services, and make a finding that use of debt is appropriate.
4. Debt service costs (COP, Lease Purchase Agreements and other contractual debt which are
backed by General Fund Operating Revenues) are not to exceed 25% of the Citys General Fund
operating revenues.

The City will consider the issuance of long-term obligations under the following conditions:
1. The City will use debt financing for one-time capital improvement projects and specific
nonrecurring equipment purchases or refunding of existing liabilities, and only under the
following circumstances:
a. When the project is included in the Citys adopted five-year capital improvement
program (CIP) and is in conformance with the Citys adopted General Plan.
b. When the project is not included in the Citys adopted five-year capital improvement
program (CIP), but the project is an emerging critical need whose timing was not
anticipated in the five-year capital improvement program, or it is a project mandated by
State or Federal requirements.
c. When the projects useful life, or the projected service life of the equipment, will be
equal to or exceed the term of the financing.
d. When there are designated General Fund revenues sufficient to service the debt,
whether from project revenues, other specified and/or reserved resources, or
infrastructure cost-sharing revenues.
e. Debt financing (other than tax and revenue anticipation notes) is not considered
appropriate for any recurring purpose such as current operating and maintenance
expenditures.
F-7

2. The City will follow all State and Federal regulations and requirements related to bonds and
debt financing instruments regarding bond provisions, issuance, taxation and disclosure.
3. Costs incurred by the City, such as bond counsel and financial advisor fees, printing,
underwriters discount, and project design and construction costs, will be charged to the bond
issue to the extent allowable by law.
4. The City will monitor compliance with bond covenants and adhere to federal arbitrage and
disclosure regulations.
5. The City shall continually review outstanding obligations for opportunities to achieve debt
service savings through refunding and shall pursue refinancing when economically feasible and
advantageous.

Debt Limit
California Government Code provides that a city may incur indebtedness for any municipal
improvement requiring an expenditure greater than the amount allowed for it by the annual tax levy
(43602). A city shall not incur an indebtedness for public improvements which exceeds in the
aggregate 15 percent of the assessed value of all real and personal property of the city. Within the
meaning of this section "indebtedness" means bonded indebtedness of the city payable from the
proceeds of taxes levied upon taxable property in the city (43605). The limit is relative to the principal
amount of bonds sold and delivered (43606). The City of Carmel-by-the-Sea, Policy No C94-01
establishes the Citys debt shall not exceed predetermined levels. The guideline in that policy is that
the Citys debt service level shall not exceed eight and one-fourth percent (8.25%) of total
expenditures.

INVESTMENT POLICIES
Municipal moneys not required for immediate expenditure will be invested. The City will maintain
adequate cash availability and maximum yield on invested idle funds while insuring that invested
moneys are protected. The Carmel Municipal Code requires the City Administrator to prepare
investment policies and guidelines for adoption by the City Council. The adopted investment policy
follows.

INVESTMENT POLICY AND GUIDELINES
C89-27

Policy

In accordance with the Municipal Code of the City of Carmel-by-the-Sea and under authority granted by
the City Council, the City Treasurer is responsible for investing the unexpended cash in the City Treasury.

The investment of the City of Carmel-by-the-Sea funds is directed to the goals of safety, liquidity and
yield. The authority governing investments for municipal government is set forth in the California
Government Code, Sections 53601 through 53659.

The primary objective of the investment policy of the City of Carmel-by-the-Sea is SAFETY OF PRINCIPAL.
Investments shall be placed in those securities as outlined by type and maturity sector in this document.
Effective cash flow management and resulting cash investment practices are recognized as essential to
good fiscal management and control. The Citys portfolio shall be designed and managed in a manner
responsive to the public trust and consistent with state and local law. Portfolio management requires
continual analysis and as a result the balance between the various investments and maturities may
F-8

change in order to give the City of Carmel-by-the-Sea the optimum combination of necessary liquidity
and optimal yield based on cash flow projections.

Scope

The investment policy applies to all financial assets of the City of Carmel-by-the-Sea as accounted for in
the Comprehensive Annual Financial Report (CAFR). Policy statements outlined in this document focus
on the City of Carmel-by-the-Seas pooled funds, but will also apply to all funds under the City
Treasurers control unless specifically exempted by statute or ordinance.

Prudence

The standard to be used by investment officials shall be that of a prudent person and shall be applied
in the context of managing all aspects of the overall portfolio. Investments shall be made with judgment
and care, under circumstances then prevailing, which persons of prudence, direction 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.

It is the Citys full intent, at the time of purchase, to hold all investments until maturity to insure the
return of all invested principal dollars.

Liquidity

Historical cash flow trends are compared to current cash flow requirements on an ongoing basis in an
effort to ensure that the Citys investment portfolio will remain sufficiently liquid to enable the City to
meet all reasonably anticipated operating requirements.

Performance Evaluation

Investment performance is continually monitored and evaluated by the City Treasurer. Investment
performance statistics and activity reports are generated on a monthly basis for presentation to the City
Administrator and City Council.

Delegation of Authority

For short-term investments, the Administrative Services Director has authority to make transfers to and
from the Citys Local Agency Investment Funds (LAIF) account in order to maximize interest earned. The
transfers are made from the Citys general checking account to the LAIF account, with a minimum
balance maintained in the general checking account to meet daily cash requirements.

The City Treasurer makes long-term investments after review and approval by the Administrative
Services Director and the City Administrator.

Reporting

The City Treasurer shall review and render monthly reports to the City Administrator and the City
Council which shall include the face amount of the cash investment, the classification of the investment,
the name of the institution or entity, the rate of interest, the maturity date, and the current market
value.
F-9

Qualified Broker/Dealers

The City shall transact business only with banks, savings and loans and broker/dealers that are properly
licensed and in good standing. The Administrative Services Director and the City Treasurer shall
investigate dealers who wish to do business with the City to determine if they are adequately capitalized
and if they market securities appropriate to the Citys needs.

The City Treasurer shall periodically send a copy of the current investment policy to all broker/dealers
approved to do business with the City. A signed confirmation of receipt of the Citys policy by the
broker/dealer shall be considered evidence that the broker/dealer understands the Citys investment
policies and intends to sell the City only appropriate investments authorized by this investment policy.

Collateral Requirements

Collateral is required for investments in certificates of deposit. In order to reduce market risk, the
collateral level will be at least 110% of market value of principal and accrued interest.

In order to conform with the provisions of the Federal Bankruptcy Code which provides for liquidation of
securities held as collateral, the only securities acceptable as collateral shall be certificates of deposit,
commercial paper, eligible bankers acceptances, medium term notes or securities that are the direct
obligations of, or are fully guaranteed as to principal and interest by, the United States or any agency of
the United States.

Authorized Investments

Investment of City funds is governed by the California Government Code Sections 53600 et seq. Within
the context of the limitations, the following investments are authorized:

1) United States Treasury Bills, Bonds, and Notes or those for which the full faith and credit of the
United States are pledged for payment of principal and interest. There is no percentage
limitation of the portfolio which can be invested in this category, although a five-year maturity
limitation is applicable.

2) Obligations issued by the Government National Mortgage Association (GNMA), the Federal Farm
Credit Bank (FFCB), the Federal Home Loan Bank (FHLB), the Federal National Mortgage
Association (FNMA), the Student Loan Marketing Association (SLMA), and the Federal Home
Loan Mortgage Company (FHLMC). There is no percentage limitation of the portfolio which can
be invested in this category, although a five-year maturity limitation is applicable.

3) Local Agency Investment Funds (LAIF) which is a State of California managed investment pool
may be used up to the maximum permitted by the California State Law.

4) Time deposits, non-negotiable and collateralized in accordance with the California Government
Code, may be purchased through banks or savings and loan associations.

5) Negotiable certificates of deposit issued by a nationally or state-chartered bank or savings
association or federal association or a state or federal credit union. Negotiable certificates of
F-10

deposit shall be rated in a category of A or its equivalent or better by two Nationally
Recognized Statistical-Rating Organizations. A five-year maturity limitation is applicable.

Interest Earnings

All moneys earned and collected from investments authorized in this policy shall be allocated monthly to
the General Fund and various special funds of the City which legally require interest proration or when
City Council action dictates such proration. This distribution will be based on the cash balance in the
fund as a percentage of the entire pooled portfolio.

Policy Review

The City of Carmel-by-the-Seas investment policy shall be approved by the City Council. This
investment policy shall be reviewed at least annually to ensure its consistency with the overall
objectives of preservation of principal, liquidity and yield, and its relevance to current law and financial
and economic trends. Any amendments to the policy shall be forwarded to the City Council for
approval.

G-1

Accounting System: The total set of records and procedures which are used to record, classify and
report information on the financial status and operations of an entity.
Accrual Basis of Accounting: Proprietary and non-expendable trust fund types utilize the accrual basis of
accounting. Under this method, revenues are recorded when earned, and expenses are recorded at the
time liabilities are incurred, such that revenues and expenditures are recognized when the underlying
event or transaction takes place.
Actuarial: The statistical calculation of risks, premiums, etc. for insurance purposes.
Adjusted Budget: The budget that reflects all legal changes made to the original budget subsequent to
the start of the year (even those that occur after the end of the year)
Amortization: The gradual reduction of a financial commitment according to a specified schedule of
times and amounts.
Appropriation: An authorization granted by the legislative body of a government, which permits officials
to incur obligations against and to make expenditures of governmental resources. Appropriations are
usually made for fixed amounts and are typically granted for a one-year period by the City Council.
Appropriation Resolution: The official enactment by the legislative body establishing the legal authority
for officials to obligate and expend resources.
Assessed Value: The value placed on real and other property as a basis for levying property taxes. For all
agencies in the State of California, assessed value is established by the County for the secured and
unsecured property tax rolls; the State Board of Equalization establishes assessed value of utility
property tax rolls.
Assets: Resources or property owned or controlled by a government, as a result of a past transaction or
other event, that have recognizable monetary value.
Balance Sheet: A statement purporting to present the financial position of an entity by disclosing the
value of its assets, liabilities, and equities as of a specific date.
Basis of Accounting: The timing of recognition, that is, when the effects of transactions or events are
recognized for financial reporting or budgeting purposes. The three bases of accounting for
governmental agencies are: (1) cash basis (when cash is received or paid), (2) accrual basis (when the
underlying transaction or event takes place) and, (3) modified accrual basis (revenues recognized in the
accounting period in which they become available and measurable and expenditures recognized in the
accounting period in which the fund liability in incurred).
Bond: A written promise to pay (debt) a specified sum of money (principal or face value) on a specific
future date (the maturity date) along with periodic interest paid at a specified percentage of the
GLOSSARY

G-2

principal (interest rate). Bonds are typically used for long-term debt to finance large-scale capital
projects such as buildings, bridges, streets, and utility infrastructure.
Bond Rating: An evaluation of a bond issuers credit quality and perceived ability to pay the principal and
interest on time and in full. Two agencies regularly review city bonds and generate bond rating: Moodys
Investors Service and Standard and Poors Ratings Group.
Budget: A plan for the expenditure of financial resources covering a specific time period, usually one
year, which, by adoption, constitutes legal authority to spend. The City of Carmel-by-the-Sea adopts an
annual budget from July 1 June 30. The budget contains appropriations needed to continue the Citys
operations for the year and the revenues anticipated to finance them.
Budget Document: The official written statement prepared by the City Administrator and supporting
staff which presents the proposed budget and operating plan to the City Council. Also refers to the final
budget as adopted by the City Council.
Budget Amendment: Under the municipal code, the City Council has the sole responsibility for adopting
the City's budget, and may amend or supplement the budget at any time after adoption by a majority
vote. The City Administrator has the authority to approve administrative adjustments to the budget, as
long as the adjustments will not affect the bottom-line appropriations for any given department.
Budget Calendar: A schedule of key dates and milestones that a government follows in the preparation
and adoption of the budget.
Budgetary Basis of Accounting: The method of accounting applied to the budgetary accounts and the
process used to determine when revenues and expenditures are recognized for budgetary purposes.
The City of Carmel-by-the-Sea uses the modified accrual basis for budgeting all funds, including
proprietary funds.
Budgetary Control: The control or management of a government or enterprise in accordance with an
approved budget for the purpose of keeping expenditures within the limitations of appropriations and
available revenues. The level of budgetary control for City Council is at the department level. For the City
Administrator, budgetary control is within a department, at the program level and at the major object
level (groupings of individual line-item expenditure categories, for example, salaries and benefits,
supplies and services, special projects, and non-capital equipment categories). For departments,
budgetary control is at the line-item level within a particular major object group.
Budget Message: A general discussion of the budget presented in writing as a part of, or supplement to,
the budget document. The budget message explains the principal issues against the background of
financial trends and the priorities set forth in the budget.
Capital Asset: A tangible, fixed asset that is long-term in nature, of significant value, and obtained or
controlled as a result of past transactions, events or circumstances. Fixed assets include land, buildings,
equipment, improvements to buildings, and infrastructure (i.e., streets, bridges and other immovable
G-3

assets). A capital asset is defined as an asset with a useful life extending beyond a single accounting
period. The capitalization threshold for the City of Carmel-by-the-Sea is $10,000.
Capital Expenditure: An amount expended for fixed asset acquisitions and improvements. The
capitalization threshold for the City of Carmel-by-the-Sea is $10,000.
Capital Budget: A plan of capital expenditures and the means of financing them. The capital budget is
adopted as part of the complete annual budget, including both operating and capital outlays.
Capital Improvement Plan (CIP): A formal long-term (multi-year) plan for the acquisition and
improvement of major assets, such as land, buildings, machinery and equipment, and infrastructure (i.e.,
streets, bridges, and other immovable assets). The CIP identifies the expected beginning and ending
date for each project, the amount to be expended in each, and the method of financing those
expenditures. The City of Carmel-by-the-Sea prepares a five-year CIP and the threshold for inclusion in
the CIP is $10,000.
Capital Lease: An agreement that conveys the rights to use property, plant or equipment, usually for a
stated period of time.
Capital Projects Fund: A governmental fund type used to account for financial resources used for the
acquisition or construction of major capital facilities (other than those financed by proprietary and trust
funds). See also Governmental Fund.
Carryover: Expenditure originally planned in the current year but, because of delays, is postponed to the
following fiscal year.
Certificate of Participation: A form of lease-purchase financing used to construct or acquire capital
facilities and equipment.
Change in Service: A change in the nature, type or level of service provided by a City program from that
provided in the prior fiscal years adopted budget, as amended.
Compensated Absences: The value of unused vacation, sick and other leave time for which employees
will be paid when they retire or otherwise cease to work for a government.
Contingency: An appropriation of funds to cover unforeseen events that occur during the fiscal year,
such as shortfalls in revenue and similar eventualities, natural disasters, and federal mandates.
Contractual Services: Expenditures for City services performed by firms, individuals or other city
departments.
Cost-Reimbursement Basis: The setting of service charges and fees such that costs are systematically
recovered on a break-even basis over time. This term is used in connection with internal service funds.
Debt Instrument: A vehicle for borrowing funds, including general obligation bonds, revenue bonds,
lease/purchase agreements, lease-revenue bonds, tax allocation bonds, certificates of participation, and
assessment district bonds. See also Bond.
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Debt Service: Payment of interest and repayment of principal to holders of a government's debt
instruments.
Debt Service Fund: A governmental fund type used to account for the payment and accumulation of
resources related to general long-term debt principal and interest; debt service payments related to
enterprise operations are directly accounted for in the enterprise fund itself. See also Governmental
Fund.
Debt Service Requirement: The amount of money required to pay interest and principal on outstanding
debt and the required contributions to accumulate monies for future retirement of long-term bonds.
Department: An operational and budgetary unit designated by the City Council to define and organize
City operations, or a group of related operations within a functional area.
Depreciation: The expiration in the service life of fixed assets (buildings, machinery, equipment, etc.)
attributable to normal wear and tear. The portion of the cost of the expiration in the service life of a
capital asset is charged as an expense during a particular accounting period in the Statement of Net
Assets.
Encumbrances: Amounts committed to pay for goods and services a government contracted for but did
not yet receive. Encumbrances outstanding at year-end are reported as reservations of fund balances
and do not constitute expenditures or liabilities because the commitment will be honored during the
subsequent year.
Enterprise Fund: A proprietary fund type used to account for operations that are financed and operated
in a manner similar to private sector enterprises, such that the costs of providing goods and services to
the general public are financed or recovered primarily through fees charged directly to the users of the
goods or services provided. The City of Carmel-by-the-Sea has ten enterprise funds, including
Ambulance. See also Proprietary Fund.
Enterprise Fund Accounting: Accounting used for government operations that are financed and
operated in a manner similar to private sector enterprises, and for which preparation of an income
statement is desirable. Enterprise Funds use the accrual basis of accounting.
Estimated Revenue: The budgeted projected revenues, which are expected and realizable during the
budget fiscal year, to finance all or part of planned expenditures.
Expenditure: The outflow of funds paid, or to be paid, for goods and services received during the current
period. Note: an encumbrance is not expenditure; rather it represents a reservation on fund balance.
Expense: The incurrence of liabilities or the consumption of assets arising from the delivery or
production of goods, rendering services or carrying out other activities that constitutes the entitys
ongoing major or central operation. This term applies to the Citys Enterprise and Internal Service Funds.
Fiduciary Fund: A major fund type used to account for assets held by the City in a trustee, agency or
custodial capacity for others. The City of Carmel-by-the-Sea has pension trust, expendable trust, non-
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expendable trust, and agency funds within the fiduciary fund type. Expendable trust funds are
accounted for in the same manner as governmental funds, using the modified accrual basis of
accounting. Pension trust and non-expendable trust funds use the accrual basis of accounting. An
agency fund is custodial in nature in that it does not measure results of operations and the assets equal
liabilities (i.e., all assets are held solely for the benefit of others).
Fiscal Year: The 12-month period to which the annual operating budget applies, at the end of which a
government determines its financial position and the results of its operations. The City of Carmel-by-the-
Sea operates on a fiscal year from July 1 through June 30.
Fixed Asset: See Capital Asset.
Full-Time Equivalent (FTE): The standardized unit of measurement of staffing equal to 2,080 hours of
work per year. For all positions and employee types, FTE equals the number of total hours worked
divided by the maximum number of compensable hours in a work year as defined by law. 1.0 FTE
means the position is funded equivalent to a full-time worker, while an FTE of 0.5 signals that the
position is funded half-time.
Fund: A separate fiscal and accounting entity with a self-balancing set of accounts in which cash and
other financial resources, all related liabilities and residual equities, or balances and changes therein are
recorded and segregated to carry on specific activities or attain certain objectives in accordance with
special regulations, restrictions or limitations. There are three major fund types: governmental,
proprietary, and fiduciary.
Fund Balance: From a strict accounting perspective, fund balance represents the excess of assets over
liabilities. It also represents the cumulative effect of revenues and other financing sources over
expenditures, and other financing uses that are available for reservation, designation or appropriation. A
negative fund balance is called a fund deficit.
General Fund: The primary operating fund of a governmental organization that accounts for activities
and services not required to be accounted for in another fund, and traditionally associated with
governments, such as police and fire service, which are financed primarily through tax,
intergovernmental and other non-exchange revenues.
General Obligation Bond: A bond sold to generate financing for various purposes, and to be repaid with
normal, unrestricted operating revenue, usually from the General Fund.
Generally Accepted Accounting Principles (GAAP): Uniform minimum standards and guidelines for
accounting and reporting. These standards govern the form and content of the annual financial
statements of an entity. The primary authoritative body on the application of GAAP to state and local
governments is the Governmental Accounting Standards Board (GASB).
Governmental Accounting Standards Council (GASB): The GASB was organized in 1984 as an
independent, professional body (by the Financial Accounting Foundation) to establish standards of
financial accounting and reporting for state and local governmental entities. Its standards guide the
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preparation of external financial reports of those entities. The Foundation is responsible for selecting
the members of the GASB and its Advisory Council, funding their activities, and exercising general
oversight (except with regard to the GASBs resolution of technical issues).
Governmental Activities: Activities generally financed through taxes, intergovernmental revenues, and
other non-exchange revenues, and usually reported in governmental and internal service funds.
Government Finance Officers Association: An international professional governmental finance
association. The GFOA distinguished budget award presentation is an attainable goal set by the majority
of municipalities in the United States.
Governmental Fund: A major fund type generally used to account for tax-supported activities.
Governmental funds use the modified accrual basis of accounting. The City of Carmel-by-the-Sea uses
four types of governmental funds: general, special revenue, debt service, and capital projects funds.
Grant: Contributions of cash or other assets donated from one governmental agency or organization to
another, and usually restricted for a specific purpose. Typically, these contributions are made to local
governments from state and federal governments.
Infrastructure: Facilities that support the daily life and growth of the City, for example, roads, waterlines,
sewers, public buildings, parks and airports.
Interfund Reimbursements: Payments from one fund to another to reimburse costs to the recipient
fund.
Interfund Transfers: Payments from one fund to another to finance the operations of the recipient fund.
Internal Service Fund: Funds used to account for the financing of goods or services provided by one
department or agency to other departments or agencies of a government on a cost-reimbursement
basis. See also Proprietary Fund.
Liability: Debt or other legal obligations arising out of transactions in the past that must be liquidated,
renewed or refunded at some future date. Note: the term does not include encumbrances.
Line-Item Budget: A budget that lists detailed expenditure categories separately, along with the amount
budgeted for each specified category. The City of Carmel-by-the-Sea uses program rather than line-item
budgeting; however, detailed line-item accounts are maintained and recorded for financial reporting
and control purposes.
Major Object: Categorized groupings of individual line-item expenditures that are similar in nature. For
example, the City's major object categories include salaries and benefits, supplies and services, special
projects, non-capital equipment, capital equipment, and miscellaneous.
Mandate: Legislation passed by the state or federal government requiring action or provision of services
and/or programs. Examples include the Americans with Disabilities Act, which requires actions such as
physical facility improvements and provision of specialized transportation services.
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Materials and Supplies: A category of expenditures which includes goods or services that are consumed
in achieving cost center objectives.
Modified Accrual Basis of Accounting: Under the modified accrual basis, revenues are recognized when
susceptible to accrual (i.e., when they become measurable and available). "Measurable" means the
amount of the transaction that can be determined, and "available" means collectible within the current
period or soon enough thereafter to be used to pay liabilities of the current period. Those revenues
susceptible to accrual include property taxes remitted within 60 days after year-end, interest on
investments, and certain intergovernmental and other revenues. Expenditures are recorded when the
related fund liability is incurred. Principal and interest on general long-term debt are recorded as fund
liabilities when due, or when amounts have been accumulated in the debt service fund for payments to
be made early in the following year. All governmental fund types, expendable trust funds and agency
funds use the modified accrual basis of accounting.
Objective: Quantified, outcome-based statements of what will be accomplished during the budget year.
These annual performance goals are specific, measurable, time-bound, and realistic, yet challenging.
Objectives cover day-to-day activities as well as one-time initiatives.
Operating Budget: A plan of financial operations embodying an estimate of planned expenditures for a
given period (typically a fiscal year) and the proposed means for financing them (revenue estimates).
The annual operating budget, as distinguished from the capital program budget, is the primary means by
which most of the financing, acquisition, spending and service delivery activities of a government are
controlled. The City of Carmel-by-the-Sea generally adopts a two-year financial plan that includes the
adoption of actual budget appropriations for the first year of the financial plan, and recommendations
for year two.
Operating Deficit: The deficiency of operating revenues under expenditures during a single accounting
period.
Operating Surplus: The excess of operating revenues over operating expenditures during a single
accounting period.
Ordinance: A formal legislative enactment by the City Council. If it is not in conflict with any higher form
of law, such as a state statute or constitutional provision, it has the full force and effect of law within the
boundaries of the city.
Other Financial Sources: A category of revenues which includes operating (interfund) transfers-in,
appropriated reserves and appropriated fund balance.
Other Financial Uses: A category of expenditures which includes operating (interfund) transfers-out
and the reserve for contingency.
Outstanding Bonds: Bonds not yet retired through principal and interest payments.
Performance Measure: Quantifiable indicators that measure program workload or progress in achieving
program objectives.
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Position: All legal regular positions, whether funded or unfunded, multiplied by the percent of time
authorized.
Program: A group of activities, operations or organizational units organized to accomplish specific
purposes, goals or objectives. It is a distinct functional unit within a department, consisting of a
significant service provided using City resources.
Program Budgeting: A method of budgeting that focuses on services provided to customers at the
functional (or program) level.
Proposed Budget: This refers to the status of an annual budget, which has been submitted by the City
Administrator and is pending public review and City Council adoption.
Proprietary Fund: A major fund type used to account for operations that are financed and operated in a
manner similar to private sector enterprises, in that goods and services are provided to the general
public (external users) or other City departments (internal users), and the costs of which are financed or
recovered primarily through fees and service charges charged directly to the users of the goods and
services. Proprietary funds use the accrual basis of accounting.
Reserves: Accumulated funds legally restricted or otherwise designated by management and/or City
Council for specific purposes. See also Fund Balance.
Resolution: An order of the City Council requiring less legal formality than an ordinance.
Revenue Bond: A bond sold to construct a project that will produce revenues pledged for the repayment
of principal and related interest.
Revenues: Total amount of income received, earned, or otherwise available for appropriation.
Self-Insurance: A term often used to describe the retention by an entity of a risk of loss arising out of the
ownership of property or the activity of the agency.
Service Charge: See User Fee.
Special Revenue Fund: A governmental fund type used to account for the proceeds from specific
revenue sources, other than trusts or major capital projects, that are legally restricted to expenditures
for specific purposes. See also Governmental Fund.
Transient Occupancy Tax (TOT): Tax collected by hotel operators and imposed on hotel guests for
transient lodging (30 days or less) within the City. The current TOT rate is 10%.
User Fee: The voluntary payment of a fee for direct receipt of a public service by the party directly
benefiting from service.

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APPENDIX: List of Acronyms
ABC Alcoholic Beverage Control
ACCEL Authority of California Cities Excess Liability
ADA Americans with Disabilities Act
AF Acre Feet
AMBAG Association of Monterey Bay Area Governments
A/P Accounts Payable
APWA American Public Works Association
ARRA American Recovery and Reinvestment Act
BPO Blanket Purchase Order
C&D Recycling Construction and demolition recyclable waste
CA-DHS California Department of Health Services
CAD Computer Aided Dispatch System
CAFR Comprehensive Annual Financial Report
CAL-ID State of Californias automated fingerprinting identification system
CALPERS California Public Employees' Retirement System (CalPERS) is an agency of the State of
California that administers the Citys retirement plans
CAO Carmel-by-the-Sea City Administrator Office
CAPER Consolidated Annual Performance Report
CARB California Air Resources Board
CCC Combined Communications Center
CCTV Closed Circuit Television
CCWA Central Coast Water Authority
CDBG Community Development Block Grant
CEQA California Environmental Quality Act
CERT Community Emergency Response Training
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CIP Capital Improvement Program
CMC Carmel-by-the-Sea Municipal Code
COP Citizen-Oriented Policing
COP Certificate of Participation
COPS Community Oriented Problem Solving
CPBD Carmel-by-the-Sea Community Planning and Building Department
CPD Carmel-by-the-Sea Police Department
CPUC California Public Utilities Commission
CSMFO California Society of Municipal Finance Officers
CWQCB California Water Quality Control Board
DA District Attorney
D.A.R.E. Drug Awareness Resistance Education
DOJ Department of Justice
DUI Driving Under the Influence
EE Employee
EIR Environmental Impact Report
ENF Enforcement
EOC Emergency Operations Center
EPA Environmental Protection Agency
ERAF Educational Revenue Augmentation Fund
FBI Federal Bureau of Investigation
FMLA Family and Medical Leave Act
FMS Financial Management System
FORA Fort Ord Reuse Authority
FTE Full-time Equivalent Job Position
FY Fiscal Year
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FYE Fiscal Year End
GASB 34 Governmental Accounting Standards Board Statement No. 34
GASB Governmental Accounting Standards Board
GFOA Government Finance Officers Association
GIS Geographical Information Systems
GOA Gone on Arrival
GPU General Plan Update
HBRR Federal Highway Bridge Replacement and Rehabilitation funds
HHW Hazardous Household Waste
HLC Historic Landmarks Commission
HML Harrison Memorial Public Library
HOME Federal Home Investment Partnership Program
HUD Housing and Urban Development
ICMA International City/County Management Association
IIPP Injury and Illness Prevention Program
IOD Injury on Duty
IPM Integrated Pest Management
JPA Joint Powers Authority
LAFCO Local Agency Formation Commission
LAIF Local Agency Investment Fund
LEA Local Enforcement Agency
LED Light-Emitting Diode
LEED Leadership in Energy and Environmental Design
LIUNA Laborers International Union of North America
LUFT Leaking Underground Fuel Tank
MCCVB Monterey County Conference and Visitors Bureau
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MDC Mobile Data Computer
MPRWA Monterey Peninsula Regional Water Authority
MRE Mobile Reporting Equipment
MOU Memorandum of Understanding
MST Monterey-Salinas Transit District
NIMS National Incident Management System
NPDES National Pollution Discharge Elimination System
OSH Occupational Safety and Health
OSHA Occupational Safety and Health Administration
PC Planning Commission
PERS Public Employee Retirement System
PG&E Pacific Gas and Electric
PM Planned Maintenance
POST Police Officers Standards & Training
PQI Pavement Quality Index
PRT Pre-Application Review Team
PSA Public Service Announcement
PUC Public Utilities Commission
RFP Request for Proposal
RFQ Request for Qualifications
RMS Records Management System
RWQCB California Regional Water Quality Control Board
SCC Sunset Cultural Center
SEMS Standardized Emergency Management System
SMU Site Mitigation Unit
SOP Standard Operating Procedures
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STIP State Transportation Improvement Project funds
SWPPP Storm Water Pollution Prevention Plan
TAMC Transportation Agency of Monterey County
TDA Transportation Development Act
TOT Transient Occupancy Tax
USGS U.S. Geological Services
USPS United States Postal Service
UST Underground Storage (Fuel) Tanks
UUAD Underground Utility Assessment District
UUT Utility Users Tax
VAPP Visual Arts in Public Places
VOIP Voice Over Internet Protocol
WAN Wide Area Network

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City of Carmel-by-the-Sea

Fiscal Year 2012-2013

9% - Developed into an active recreational park (trails, sports field, activities).

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