Lydia's Memo Format - City of Concord

City of Concord, California
Fiscal Year 2007- 2008
Adopted
Operating Budget
CITY COUNCIL
Mark A. Peterson, Mayor
William D. Shinn, Vice Mayor
Helen M. Allen
Michael A. Chavez
Laura M. Hoffmeister
Prepared by
Lydia E. Du Borg, City Manager
(Volume I)

On the Cover
Clockwise from top left: Concord unfolds at the foot of Mt. Diablo; the Police Services
building; the Concord Senior Citizens Center hosts hundreds of visitors every day; the
timely repair of storm damage to a major thoroughfare; Salvio Pacheco Square has
recently undergone a renovation; Newhall park shines with it’s new signage.

T A B L E OF C O N T E N T S
INTRODUCTION
Principal Officers ................................................................................................................... iii
Mission Statement, Vision and Organizational Values ......................................................... iv
Corporate Goals.................................................................................................................... vi
City Manager Budget Message............................................................................................. viii
GFOA Distinguished Budget Presentation Award ................................................................ xlix
CSMFO Certificate of Award for Excellence in Operational Budgeting ................................ l
CITY ORGANIZATION, FUNCTIONS, AND STATISTICS
Organizational Charts ........................................................................................................... 1
Comparative Summary of Authorized Full-Time Positions ................................................... 14
City Maps .............................................................................................................................. 15
An Early History of Concord.................................................................................................. 17
Miscellaneous Statistics ....................................................................................................... 19
Demographics ....................................................................................................................... 20
Annual Budget Preparation (Administrative Directive No. 91).............................................. 24
Budget Calendar ................................................................................................................... 27
Resolution Adopting the Municipal Budget ........................................................................... 29
Budget Appropriation Transfer Controls (Policy & Procedure No. 31) ................................. 32
Budget and Fiscal Policy (Policy & Procedure No. 129)....................................................... 36
Annual Appropriation Limit & Legal Debt Margin.................................................................. 40
GENERAL FUND TEN YEAR
Ten-Year Projection for the Year Ending June 30, 2008...................................................... 41
General Fund Operating & Capital Expenditures by Department......................................... 42
Summary of Program Expenditures FY2007-08................................................................... 43
Expenditures by Program FY2003-04 – FY2016-2017......................................................... 47
Major Tax Revenue by Type ……………………………………………………………………... 49
Revenue by Source FY2003-04 – FY2016-17...................................................................... 51
Reserve Funds...................................................................................................................... 54
Summary of Population, Adopted Budgets & Net Assessed Values .................................... 56
SUMMARY BY FUND & DEPARTMENT
Accounting Basis & Program Structure................................................................................. 59
Fund Structure Description ................................................................................................... 60
Fund Balance Summary by Fund ......................................................................................... 62
Revenue Summary by Fund ................................................................................................. 63
Expenditure Summary by Fund ............................................................................................ 64
Operating Expenditures Summary by Organization ............................................................. 65
Departmental Budget Summaries by Department (All Funding Sources) ............................ 66
General Fund & Enterprise Funds Operating Budgets ......................................................... 79
DETAIL OF FY2007-08 DEPARTMENTAL BUDGETS
Building Engineering & Neighborhood Services ................................................................... 81
City Attorney.......................................................................................................................... 101
City Management.................................................................................................................. 107
Community & Recreation Services ....................................................................................... 125
Finance ................................................................................................................................ 145
Human Resources ................................................................................................................ 163
Information Technology......................................................................................................... 179
Planning and Economic Development.................................................................................. 197
Police Department................................................................................................................. 217
Public Works ......................................................................................................................... 233
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T A B L E OF C O N T E N T S
(Continued)
SPECIAL REVENUE FUNDS
Description and Funds Summary.......................................................................................... 291
State Gas Tax Ten Year Projection ...................................................................................... 294
Housing & Community Services ........................................................................................... 295
Redevelopment Agency (RDA) Housing Set-Aside Fund Ten Year Projection.................... 296
Maintenance Districts
Street Lighting Ten Year Projection......................................................................... 297
Downtown Landscape Ten Year Projection............................................................. 298
Pine Hollow Landscape Ten Year Projection .......................................................... 299
Landscape & Lighting District No. 3 Ten Year Projection........................................ 300
Storm Water Management Ten Year Projection...................................................... 301
DEBT SERVICE FUNDS ................................................................................................................... 303
CAPITAL PROJECTS
Description and Funds Summary… ...................................................................................... 311
Ten Year Projections............................................................................................................. 314
Capital Projects Descriptions ................................................................................................ 320
General Fund Capital Projects and Operating and Maintenance Costs............................... 323
ENTERPRISE FUNDS
Description…......................................................................................................................... 327
Diablo Creek Golf Course Ten Year Projection .................................................................... 329
Sewer Twenty Year Projection.............................................................................................. 331
INTERNAL SERVICE FUNDS
Description…......................................................................................................................... 333
Workers’ Compensation Ten Year Projection....................................................................... 334
Liability Fund Ten Year Projection ........................................................................................ 335
Post Retirement Healthcare Benefits Ten Year Projection................................................... 336
Fleet Maintenance Equipment Operations & Replacement Ten Year Projections............... 337
Information Technology Operations & Replacement Ten Year Projections ......................... 339
Building Maintenance Operations & Replacement Ten Year Projections ........................... 341
FIDUCIARY FUND............................................................................................................................. 343
REDEVELOPMENT AGENCY
Ten Year Projection .............................................................................................................. 345
AUTHORIZED POSITIONS BY DEPARTMENT AND CLASSIFICATION
Full-Time ............................................................................................................................... 349
Part-Time .............................................................................................................................. 355
GLOSSARY OF TERMS ................................................................................................................... 357
INDEX ................................................................................................................................................ 363
CONTRIBUTORS .............................................................................................................................. 370
Volume II presents the performance measurements and details of this budget on the task level.
ii

Mayor
HONORABLE MARK A. PETERSON
Vice Mayor
WILLIAM SHINN
City Council Members
HELEN M. ALLEN MICHAEL A. CHAVEZ LAURA M. HOFFMEISTER
City Clerk City Treasurer
MARY RAE LEHMAN THOMAS J. WENTLING
City Manager
Lydia E. Du Borg
Joan Carrico..........................................................................Director of Community and Recreation
Mark G. Deven.............................................................................................. Assistant City Manager
Peter Dragovich ................................................................................... Director of City Management
James Forsberg .......................................................Director of Planning & Economic Development
Qamar Khan................................................................................................ Director of Public Works
Craig Labadie.................................................................................................................City Attorney
Margaret Lefebvre................................................................................................Director of Finance
David Livingston..........................................................................................................Chief of Police
Alex Pascual ........................................ Director of Building, Engineering & Neighborhood Services
Ron Puccinelli .............................................................................Director of Information Technology
Cherie Rosenquist ..............................................................................Director of Human Resources
Michael Wright .............................................................Concord Community Reuse Project Director
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Mission Statement for the Organization
Adopted January 31, 1996
Our mission is to join with our community to make Concord a city of the highest quality.
We do this by providing responsive, cost-effective, and innovative local government
services.
Our Vision for the Future
• We will be a customer based, performance driven, results oriented organization,
focused on finding the answer, solving the problem, and achieving positive
outcomes.
• We will partner with the Concord community to maximize resources, deliver high
quality services, and be recognized as setting the standard for excellence.
• We will be trustworthy guardians of the public's resources.
• We will make Concord a premier business location.
• We will collaborate to provide "seamless" services that benefit both our external and
internal customers, streamlining our work processes and removing barriers wherever
they arise.
• We will accept the challenge of change and be committed to continually enhancing
the safety, environment, quality of life, and economic vitality of our community.
• We will constantly look for new and better ways to deliver services. We will seek to
be innovative, take reasonable risks, learn from our mistakes and always strive for
excellence.
• We will welcome diversity in our community and our work place.
• We will conduct our work in an atmosphere of trust, respect and courtesy with open
doors and open communication for our customers and each other.
• We will provide ethical, dynamic and effective leadership, establish clear direction
and priorities, and model the mission and values in support of our common Vision.
• We will be accountable for our performance and our organization's success, and be
recognized for our achievements.

Organizational Values
Integrity and Trust - We say what we mean and mean what we say. We honor our
word and keep our commitments. We are worthy of the public's and each other's trust.
Commitment to Service - We put our customers first. We respond to our internal
customers and treat them with the same courtesy and respect as our external
customers. We facilitate, enable, and problem-solve.
Partnerships - We place a high value on building partnerships with members of our
community to assure we understand their needs and continue to deliver the services
they desire in the most effective manner possible.
Innovation and Continuous Improvement - We strive for excellence in the quality and
productivity of our work. We create a work environment in which we look for new
solutions and experiment with innovative ways to do things - even if they don't always
work the first time. We recognize the need to be dynamic in meeting the community's
changing needs. Each and every employee is given the opportunity to develop and
grow.
Performance Accountability - We set measurable performance goals which support
the priorities of the City and our individual work groups. We are given the necessary
authority, training and resources to enable us to achieve these goals. Performance
reviews are conducted in a timely and effective manner. Employee advancement and
other incentives are based on performance. We are proud of the professionalism,
competency and dedication that exist throughout the organization.
Long Range Planning - We conduct long range strategic and financial planning to
maximize service delivery and build the economic stability of the City. We practice
sound fiscal management to protect the public's resources.
Team Work - We respect each other as individuals, and we take the time and effort to
show it. Although certain positions have more decision-making authority, we treat all
members of the organization with the same consideration for their ideas and concerns.
We really listen to, and give each other honest feedback. We recognize partnerships
among work groups and employees as essential to effectively maximizing resources
and delivering high quality services.
Individual Worth and Diversity - We recognize and appreciate the uniqueness of
each individual. We value the contribution made and the synergy created by different
experiences and perspectives. We are committed to treating each and every person
within the organization and the larger community with respect and dignity.

Corporate Goals
Adopted June 23, 1998
Goal 1 Continue to make Concord a desirable place to live, work, and raise
a family.
Goal 2 Be responsive to the needs of Concord citizens, maintain a high
level of customer satisfaction, and provide quality public information
and outreach.
Goal 3 Promote and improve Concord as a premier location for existing,
expanding, and new businesses.
Goal 4 Ensure a balanced budget for a ten-year planning period with
adequate replacement funds for buildings and equipment.
Goal 5 Preserve and enhance the livability of Concord's residential
neighborhoods with opportunities for a broad range of housing
options.
Goal 6 Offer an array of recreation, leisure, and cultural events and
programs to meet the needs of citizens of all ages, with an
emphasis on the well-being of youth.
Goal 7 Maintain a safe and efficient traffic circulation system.
Goal 8 Have Concord be among the safest cities of comparable size in
California and have citizens feel safe in their homes, places of
work, and throughout the City.
Goal 9 Maintain City parks, recreation facilities, streets, buildings, and
other infrastructure to meet high standards of condition and
appearance.
Goal 10 Guide Concord's development according to the General Plan and
manage physical resources based on sound environmental
principles.

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The Civic Center is a
complex of three buildings
where the majority of city
services are provided. In
the center is the Council
Chamber.

MEMORANDUM
April 16, 2007
TO: Mayor Peterson and Members of the City Council
FROM: Lydia E. Du Borg, City Manager
SUBJECT: Budget Message for Fiscal Year 2007-2008 and Ten-Year Financial Plan
For Fiscal Year 2007-2008 through Fiscal Year 2016-2017
Introduction
This message presents the proposed budget for Fiscal Year (FY) 2007-08 and the Ten-Year
Financial Plan for FY 2007-08 through FY 2016-17 for each of the City of Concord’s major
funds. The City continues to be financially stable and to meet all current fiscal obligations.
Given constrained resources and known future obligations, improvements in services provided to
the community are aimed at efficiencies and effectiveness rather than growth of services. The
resources we have and estimate to be available in the Ten-Year Plan are committed to supporting
existing service levels.
Challenges to the City’s budget picture arise from a number of quarters even within the backdrop
of an overall stable Bay Area economy, still in a slow recovery from early 2000, though the real
estate market has somewhat flattened. These fiscal challenges place even greater importance on
the City’s reliance on Performance Based Budgeting and Ten-Year Financial Planning, so
decisions can be made along the way to proactively prepare for and to address issues before they
become of crisis dimensions or create service disruption.
Higher than originally projected revenues have helped the City to eliminate future projected gaps
in the operating budget. The previously projected $500,000 gap in this year’s operating budget
and all future years has been eliminated primarily due to gains in property tax revenues. This
was driven by a high level of real estate activity over the last two years, which has now slowed.
Higher revenues in combination with the City’s ongoing review of the way business is done in
order to improve levels of service with existing staffing and with more closely monitored cost
recovery have contributed to fiscal stability. Higher than projected revenues also enabled setting
aside funding to “seed” the Other Post Employment Benefit (OPEB), our retiree health coverage
obligation.
Implementation of innovations in the way business is done continues. The October 2006
realignment of Police Department Information Technology in an integrated operation with the
Information Technology Department was necessary to more efficiently respond to the expanding
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Budget Message for FY 2007-08 and Ten-Year Financial Plan
April 16, 2007
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use and heavy reliance on technology of communications and computer related public safety
work. My review of all vacancies throughout the City to determine whether they should be filled
or whether there is some other cost effective alternative that could be implemented continues.
The Downtown Landscape District assessment balloting represents our approach to increase
revenues to keep current with costs the City incurs in service provision. We are actively seeking
to attract new businesses, and to retain and expand existing businesses to add to the local
economic base. With existing and future anticipated resources fully committed, new programs
or project proposals are analyzed in depth to ensure the on-going operation can be sustained
within existing or reassigned resources. We are not in a position to add new operating
obligations without new resources or offsetting cost savings. There is more to be done to
increase revenues and/or decrease expenditures to prevent future budgetary gaps, but the Ten-
Year Projection for the General Fund (Attachment No. 1) provides a balanced plan.
Our major budget challenges:
1. The State’s fiscal condition.
2. Threat of unfriendly legislative and/or regulatory actions sponsored by the State or
Federal governments.
3. Health plan benefit costs continuing to rise at rates that outpace inflation.
4. Funding liability for Other Post Employment Benefits (OPEB), i.e. retiree health
coverage.
5. Increases in shared City costs for County provided services to Concord residents.
6. Future financial considerations associated with the Pavilion annual debt service.
7. With our current employee base, maintaining existing quality service levels for a growing
and changing community.
Concord Community Reuse Plan
As FY 2007-08 gets underway, so will the Local Reuse Authority’s (LRA) significant work of
preparing a plan for the civilian reuse of the closed Concord Naval Weapons Station. The
second phase of the Concord Community Reuse Project is now underway. The Community
Advisory Committee has been established by the LRA and Technical Advisory Groups have
been meeting. In conjunction with City Boards and Commissions, these entities will identify site
alternatives and prepare a financial and fiscal analysis for those alternatives with
recommendations to the LRA. An environmental assessment of the alternatives will be prepared
in accordance with State and Federal law. It is anticipated the City will adopt a Community
Reuse Plan by early calendar year 2009. This Reuse Plan will be refined and an implementation
strategy will be prepared in the third phase of the process before the property is transferred by
the Navy.
Funding for this significant effort is addressed in the proposed budget as a project continued
from 2006-07 (Project No. 2011) for your approval in the Capital Improvement Program.
Resources for this effort are proposed as a project, and not part of the City’s operating budget,
since the reuse project has a beginning and an end. Eventual civilian uses on the property would
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Budget Message for FY 2007-08 and Ten-Year Financial Plan
April 16, 2007
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be served through City operating departments as is done with the rest of the City. One of the
adopted guiding principles of the Concord Community Reuse Project is that the civilian use of
the former military property will sustain itself financially with the cost to provide City and other
public services in the newly developed area being paid for by the revenue the area generates.
The ongoing project continues to provide for the Reuse Project Office focused on preparing the
Reuse Plan and supporting the project through to conveyance of the property for civilian uses.
The major reuse plan work will be performed under consulting contracts. The costs of this
project are anticipated to be reimbursed primarily by the Department of Defense Office of
Economic Adjustment (OEA), through grants it provides. Redevelopment Agency funds are
allocated to the project as supplemental funding for the required OEA match, and for work effort
not funded by OEA. Coordinating and supporting work performed by existing employees in
other departments is being coded and tracked to this project. We will seek reimbursement of any
City expenditures advanced for this effort which are not covered in grant funding in future
agreements related to the disposition and/or development of the property.
With uses not yet specified or timelines not yet definitive for the beginning of civilian reuse, the
costs of future service delivery to this new area are not estimated or included in the proposed
operating costs of the City’s FY 2007-08 through FY 2016-17 Ten-Year Financial Plan.
Conceivably, some services may be needed within the Ten-Year Plan horizon, but projected land
uses will determine the needed services, and that work is soon to begin. A primary reason the
City has declined to accept use or occupancy of the area on an interim basis is to avoid unfunded
service costs. Maintenance and support of the property during the reuse planning effort remain
the Department of the Navy’s responsibility. Study and preparation of eventual service plans
and identification of new funding sources for City and other public services to be delivered to the
area will be a product of the Reuse Plan.
Discussion
The report is organized in the following major sections:
A. Budget Challenges
1. The State’s Fiscal Condition
2. Threat of “Unfriendly” Legislative or Regulatory Actions
3. Health Plan Premium Increases
4. Other Post Employment Benefits
5. Increasing Costs of County Services
6. Pavilion Annual Debt Service
7. Serving a Growing and Changing Community with Quality Services
B. Strategies Addressing Budget Challenges
C. Economic Overview
D. General Fund
1. Revenue Assumptions
2. Expenditure Assumptions
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E. Other Major Funds Budget Discussion
1. Post Retirement Healthcare Benefits Fund (OPEB)
2. Street Maintenance
3. Storm Water
4. Downtown Landscape Maintenance District
5. Pine Hollow Landscape Maintenance District
6. Landscape and Lighting Maintenance District
7. Citywide Street Lighting Assessment District
8. Sewer Enterprise
9. Golf Course Enterprise
10. Pavilion
11. Redevelopment Agency
F. Reserve Funds
G. Budget and Fiscal Policies
A. Budget Challenges
1. The State’s Fiscal Condition
The State’s fiscal condition has improved in one major aspect. The State’s FY 2007-08 proposed
operating budget has eliminated the structural deficits (expenditures greater than revenues) of
past budgets. However, the reasonableness of the proposed budget is dependent on achieving
projected revenues. The Legislatives Analyst’s Office (LAO) considers the State’s projected
revenues to be overly aggressive due to slower growth in the State’s current revenues reflecting a
more moderate economic expansion and a dip in income from capital gains. LAO predicts that
State revenues will fall below the budget forecast for the current and budget years due to weaker
personal income tax projections. Revenue volatility could return the State to a structural deficit,
and with it, create uncertainties for local governments.
2. Threat of “Unfriendly” Legislative or Regulatory Actions
Over the last several years the State and Federal governments through legislative and regulatory
actions have adversely impacted the fiscal integrity and authority of local governments.
Unfortunately, these threats will continue into the foreseeable future. The California
Legislature’s approval of AB 2987 in 2006 has changed local government’s franchise authority
related to cable and telecommunications services. As a result, the City has fewer tools with
which to regulate services such as AT&T’s Project Lightspeed and no authority to collect income
from commercial ventures gaining access to use of the City’s Rights of Way. California
Redevelopment Law was severely threatened by Proposition 90 which would have restricted the
authority of the Redevelopment Agency and the City’s ability to impose environmental
mitigation conditions on projects. This threat was temporarily stopped by the electorate when
the initiative was defeated last November but proponents of the measure remain active. A final
example of legislation adverse to the City’s interest is proposed implementation of new storm
water requirements that are pending before the San Francisco Regional Water Quality Control
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Budget Message for FY 2007-08 and Ten-Year Financial Plan
April 16, 2007
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Board. These requirements will generate additional financial and operational burdens that will
impact services such as street cleaning and impose onerous conditions on public and private
development. The fiscal implications of this issue will be explained in more detail under the
summary of the storm water program’s Ten-Year Plan. It is critical that the City remain vigilant
in the area of legislative advocacy.
3. Health Plan Premium Increases
Along with all other employers providing health plan benefits, we continue to experience double
digit increases in health plan premium costs. Since Concord joined the California Public
Employees’ Retirement System (CalPERS) Health Program in 1998, the City’s premiums for
health care have tripled. The projected health premium increase for FY 2007-08 is 11.3%. The
regionalized pricing of health plan premiums adopted by CalPERS has not resulted in any
reduction to premiums in the northern California region. While current Memoranda of
Understanding (MOUs) provide for coverage through CalPERS Health, staff continues to
research other alternatives in advance of future labor negotiations.
In an effort to control budget impacts of rapidly rising costs of health care benefits, current
MOUs, negotiated in 2002 with Local One and the Concord Association of Professional
Employees (CAPE), included provisions for some cost-sharing formulas for health care
premiums. The cost-sharing formulas have been in effect since 2004, and continue through the
remaining contract terms to July 2009. Police Management and Police Officer Association
MOUs do not at this time include cost-sharing formula provisions.
4. Other Post Employment Benefits (OPEB)
The impact of the rising cost of health benefits affects both the State’s fiscal standing as well as
that of many other communities along with Concord, which provide paid health coverage as a
retiree and current employee benefit. The provision of this benefit to future retirees establishes
the further requirement under the new Governmental Accounting Standards Board (GASB)
Statement No. 45 to report these future costs and the progress made toward funding these costs
in financial statements beginning in FY 2007-08.
In March of this year a study session was held providing the City Council with information on
the City’s costs of retiree health benefits. The Council was presented with the estimated costs of
providing this benefit and with a number of options to help manage the long term effect on
finances. The results of the actuarial study presented showed Concord’s unfunded liability to
range between approximately $38 million and $78 million depending on several factors. Key
factors included: 1) whether the City or an Irrevocable Trust held the funds, 2) length of the
unfunded liability amortization period (20-30 years), 3) the interest rate earned on funds (4.25%-
7%), and 4) the effects of previously set aside funds on unfunded liability.
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The Council was introduced to three possible options to deal with the OPEB:
1. The City may choose to continue its present “pay-as-you-go” (PAYGO) method of
funding the retiree health benefit. This PAYGO cost for FY 2007-08 is projected at $2.1
million, but grows rapidly as the City’s number of retired employees grows.
2. The City may keep the benefit as it is but set funds aside as the benefit is earned in an
irrevocable trust. This option would dedicate these funds to this benefit and the
investment opportunities would not be subject to the limitations of the City’s Investment
Policy and the State Government Code.
3. The City may modify the benefit to make it less prohibitively expensive.
During the study session Staff recommended that the City proceed with an OPEB plan that
implements Options No. 2 and No. 3. The irrevocable trust holds the funds separate from other
City resources and guarantees that funds may only be used for the identified purpose, thus
enabling higher interest earnings that help grow the fund. Modification of the benefit must come
through both labor and management working together in a collaborative process to address the
issue.
Staff further recommended that the City Council establish the following provisions in the plan to
guide the City’s approach for dealing with OPEB including:
• Acknowledge that the current PAYGO method is not a viable option.
• Use one time money as it becomes available to build up the funds to pay for the benefits
(as of July 1, 2007, the OPEB fund will have about $15 million already set aside).
• Acknowledge that the current retiree benefit plan must be changed.
• Acknowledge that the cost of the OPEB obligation must be factored into every decision
committing City monetary resources.
• Commit to look for new and creative ways in a collaborative process to provide a health
benefit to retirees in the future without absorbing an inordinate amount of the City’s
resources and thereby reducing the City’s ability to serve the public.
• Seek bargaining unit commitment to a collaborative process to provide the best possible
benefit while keeping in mind the fact that the current plan is and will become more and
more cost prohibitive.
• Recognize the fact that this issue is one that requires all of our collective creativity to
resolve and a commitment to an “interest based” approach, including any training or
facilitation which might be necessary.
At the study session the Council was asked to discuss the options presented to address the City’s
unfunded OPEB liability and provide direction to staff on the three basic options and establishing
provisions a. through g. above to guide the preparation of the OPEB plan. After receipt of
direction the plan would be brought back to the City Council for consideration and for
subsequent incorporation into the City’s FY 2007-08 Budget and Ten-Year Plan.
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April 16, 2007
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The OPEB plan (Attachment No. 2) included in this proposed budget and Ten-Year Plan projects
adoption by the City Council of the staff recommendations. It assumes that an irrevocable trust
will be established and that set-aside funds will be used as “seed money” to minimize future
unfunded liability. The OPEB Plan assumes that the unfunded liability will be amortized over a
twenty-five year period and that the trust will achieve a 7% return on its investment.
5. Increasing Shared Costs of County Services
In March 2007, the City received notice of an increase of $63,000 or 14% over last year in the
cost of the City’s contract with the County Animal Services Department for animal control
services. This increase adds $690,000 to City costs over the Ten-Year Plan. This amount brings
the annual cost to the City for animal control services to $522,631 for FY 2007-08. The Animal
Control Services Director has provided an explanation that the increases are necessary to reflect
the operating costs of the new shelter and programs to meet the needs of residents. The County
is the only provider of such services.
6. Pavilion Annual Debt Service
In 2006, Bill Graham Presents (BGP) became a division of Live Nation, Inc. (LNI), eliminating
its past association with Clear Channel Entertainment. On April 11, 2006, the City Council
approved an amendment to the Pavilion Management Agreement that renewed LNI’s operation
for two more years following expiration of the first term on December 31, 2006. The
amendment also revised the financial terms of the Management Agreement by reducing LNI’s
obligation to cover 100% of the Pavilion’s Annual Debt Service payment. These changes
occurred in response to LNI’s initial proposal submitted last September to exercise the first
extension term. Following the disappointing 2004 season that resulted in a $979,000 loss and the
continued volatility of the live entertainment industry for the near future, LNI originally
proposed to guarantee only $1 million of the Pavilion’s approximate $1,750,000 annual debt
service on bonds that funded expansion of the facility. In November 2005, the City Council
approved an agreement with Tonic Entertainment that assisted staff in negotiating significantly
better terms. This strategy worked as LNI provided a new offer in March to guarantee payment
of $1,400,000 of the annual debt and proposed modification of the first extension term from five
years to two years. The Council approved the amendment based on the $400,000 increase for the
guarantee on the bond payment, and LNI’s continued commitment to provide community events
at the Pavilion.
Under the amended agreement, the City General Fund Ten-Year Plan includes approximately
$378,000 in FY 2007-08 and FY 2008-09 for this purpose. The strategy to offset this estimated
cost is by utilizing reallocated funds available through one-time adjustments. Beginning in FY
2009-10, the Ten-Year Plan assumes a continued annual obligation of $200,000. If the financial
outlook for the entertainment industry does not improve, the $200,000 annual obligation could
be significantly greater. The impact and duration of the Pavilion annual debt service obligation
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Budget Message for FY 2007-08 and Ten-Year Financial Plan
April 16, 2007
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further constrains the City’s ability to expand other programs and services in order to maintain
the operation of an existing City facility.
The implementation of the two year agreement for the renewal supported LNI’s commitment to
increase the minimum annual payment by $400,000. However, the shorter term will require the
City to be prepared for a challenging negotiation with LNI for extending the term of the
agreement when it expires on December 31, 2008 or soliciting new proposals should negotiations
fail. In order to facilitate this process, the City Council approved a second agreement with Tonic
Entertainment on January 9, 2007. This agreement engages Tonic to support the City’s
negotiation with LNI prior to the end of the current renewal term, provide detailed review of the
Pavilion operation in 2007 and 2008 and act as the City’s representative in the entertainment
industry. Staff believes the most critical task that Tonic will perform as part of this engagement
is a report that analyzes the condition of the national and regional entertainment industry and
provides advice regarding the future use of the Pavilion and other community entertainment
assets. Understanding the national and regional entertainment market will enable the City
Council and staff to develop a realistic view of the Pavilion’s future chances for economic and
artistic success as a performing arts facility. Given this realistic view, the City Council and staff
will be able to better evaluate all potential options associated with the Pavilion.
7. Serving a Growing and Changing Community
The broader challenge remains for the City to consider taking actions to increase the resources
needed to serve Concord’s growing and changing community. The proposals made for changes
in the FY 2007-08 Budget and Ten-Year Plan are all within existing available resources. There
is no provision for expansion of services or new programs without additional resources. All
projected resources are devoted to maintaining and continuing existing services with the
existing-sized workforce. With the OPEB obligation coming into effect in FY 2007-08, any
discretionary General Fund resources received become more constrained. A creative approach to
gaining additional resources through grants has proven successful in our Capital Improvement
Program, but would not apply to on-going operating services. New authority for additional
resources through assessments is being sought this year with a Proposition 218 ballot of property
owners in the Concord’s Downtown Landscape Maintenance District. The Contra Costa Clean
Water program is considering a parcel fee increase in 2008 for the Storm Water Program
operated by the City. In 2014 a Proposition 218 ballot of property owners in the Pine Hollow
Landscape Maintenance District will need to be considered. If successful, these additional
resources would be restricted to the purposes of these specific programs and funds. If the City
wants to grow its services more broadly to meet community needs, new unrestricted resources
will be required.
B. Strategies Addressing Budget Challenges
The Strategic Plan for Continuing Financial Health of the Organization and Provision of Quality
Services to the Community, along with the Council’s Budget and Fiscal Policy document, serve
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as guiding principles for development of strategies to meet the resource challenges and for
implementation of efficiencies. The principles are:
• City Manager will present a budget (capital and operating) that is balanced over the Ten-
Year planning period for all funds.
• Utilize the Ten-Year Financial Plan as the basis for making long-range financial planning
decisions.
• Include resources required to maintain and operate all capital improvements commencing
the year the project is completed and continuing through the balance of the Ten-Year
Financial Plan.
• Maintain essential services and existing facilities.
• Continue to utilize the Performance Based Budget and outcome management in order to
maximize efficiency and effectiveness.
• Minimize impacts on services to the public.
• Minimize impacts to employees.
• Foster thriving and diverse residential and business communities.
C. Economic Overview
While the national economy faces many of the same concerns as it has over the past few years,
such as expanding Federal budget and trade deficits, the war in Iraq, terrorist threats, extremely
high oil prices, Federal disaster aid, and increasing short-term interest rates, it continues to grow,
though at a slower rate. The Federal government efforts to bring its own budget under control
may affect local programs such as the Community Development Block Grant (CDBG) funding
which could be further curtailed.
The State is still dealing with its deficit problems and has had the advantage of “growing” out of
a portion of it, by realizing higher revenues. The State, without directly confronting the OPEB
issue, believes it has eliminated the structural deficits of prior budgets in its proposed budget for
FY 2007-08, though the Legislative Analyst Office is not quite so optimistic. Operating revenue
estimates are finally close to covering operating expenditures for programs.
Proposition 1A has helped to “normalize” the States financial relations with the local
governments, though there is always the potential of further raids on local resources.
Redevelopment funds remain especially vulnerable.
The Bay Area is pulling out of its “dot.com” recession, albeit slowly, though cost of living in the
Bay Area and the creation of permanent jobs back to the point of those in place in early 2000, are
still major concerns and the real estate market has slowed and flattened considerably. For the
City of Concord, the revenue projections were developed using a cautious optimism reflecting
very conservative growth estimates for FY 2007-08.
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D. General Fund
1. Revenue Assumptions
Sales Tax
Sales tax ($30.5 million estimated for FY 2007-08) makes up 40% of General Fund revenue.
This is, by far, the largest single source of revenue in the General Fund. The budget for FY
2006-07 anticipated $29.9 in sales tax revenues. Current year estimates decrease this number
slightly. In order to reflect recently experienced lower levels of sales tax collections the
projected amount is based on an increase of only 2.2% over the revenue estimated for the FY
2006-07 budget. The remaining years in the Ten-Year Plan reflect sales tax growth at 3.5%, a
conservative estimation of what will be generated over the time period given the overall history
of this revenue source.
Property Tax
The assessed valuation of property in the City of Concord continues to climb based upon interest
rates that are still favorable and a stable real estate market. The property tax revenue generated
by this growth is an important resource for the provision of City services. Over the years the
increase has far exceeded the rate of inflation:
FY 2001/02 9.6%
FY 2002/03 7.0%
FY 2003/04 8.0%
FY 2004/05 7.1%
FY 2005/06 9.9%
FY 2006/07 6.4%
The FY 2006-07 budget anticipated property tax revenue of $19.4 million. Current year
estimates increase this number significantly. To reflect the recently experienced increase,
property taxes are projected to be $22.5 million in FY 2007-08 based upon updated projections
of the property tax received in FY 2006-07. Growth in property taxes has continued to be
projected at 5% throughout the Ten-Year Plan. This conservative estimate includes a factor for
the flattening of the residential real estate market.
Business License Tax
The budget for FY 2006-07 anticipated $3.3 million in Business License taxes and processing
fees. Current year estimates support this projection. For FY 2007-08 Business Licenses related
taxes and fees are projected to total $3.4 million with a 3% growth factor in the Ten-Year Plan.
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Transient Occupancy Tax
The budget for FY 2006-07 anticipated the receipt of $1.61 million from Transient Occupancy
Tax (commonly referred to as the “hotel” tax as it is charged to guests staying in the hotels and
motels). The revenue is tracking at this level and the City anticipates receiving about $1.66
million from this source in FY 2007-08. Hotel tax revenues are reflecting the changing economy
and cultural patterns of business and pleasure travel. As long as the number of available rooms
in the hotels within the City remains static, the increase in the Transient Occupancy Tax will
remain largely inflationary and is therefore projected at 3% per year throughout the Ten-Year
Plan.
Transfers from Other Funds
Transfers are made from the other funds (e.g., Enterprise Funds, Redevelopment, etc.) under a
Cost Allocation Plan to pay for the support provided by General Fund departments to their
operations. The cost allocation plan allows for the payment of City Management, City Council,
Finance and Human Resources costs, separately from the charges which are paid directly to the
Internal Service Funds for Information Technology, Fleet, Insurance and Building Maintenance
and Replacement. In FY 2007-08, $3.9 million is budgeted for transfer to repay the General
Fund for services provided.
Fees and Charges
Fees and charges are reviewed each year to ensure the City is recouping the cost of doing
business. For FY 2007-08, the increase in the cost of doing business is greater than the
Consumer Price Index (CPI) because of increases in costs that are increasing at a rate higher than
overall inflation. The overall increase to General Fund operating expenditures is about 7.7%.
This increase, coupled with adjustments to fees and charges in prior years which did not keep
pace with the increased cost of doing business, indicate that, at the very least, a 5% increase in
fees is warranted. It is the Finance Department’s intention to continue working with each
department in FY 2007-08 to ensure that fees are calculated appropriately and that the costs for
providing the services for which fees and charges are appropriate are identified. Services by
policy that the Council has determined to be supported by the General Fund will continue to
receive support. In the meantime, under separate cover in the Fees and Charges Resolution, an
increase in fees will be proposed which will, with some exceptions, total 5%. Where the charge
is based upon “per-hour” costs basis, the fee or charge will include the full cost of that hour.
New fees are proposed for services such as:
• Public notification process associated with the announcement of public meetings for
development projects. The technology required for the process will be ready for
implementation beginning July 1, 2007.
• Business License Exemption audit fee.
• A new schedule of maximum employee hourly rates (discussion below).
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Further analysis and recommendations will be brought to the City Council during FY 2007-08,
following the assessment to be conducted by the Finance Department.
Employee hourly charge rates have been recalculated based upon the fully loaded costs for each
employee (averaged by position). For governmental activities, these rates are the maximum that
the City may charge for services provided by employees. Governmental activity charges may
reflect cost recovery, but they are precluded from being calculated to achieve a profit. Recovery
includes the fully “loaded” cost of employees to provide services. Some examples of costs
calculated into the rate include, but are not limited to:
• Salary and benefit cost.
• Materials and supplies directly related to the provision of services.
• Departmental overhead – the cost of administrative support provided within each
Department.
• Citywide overhead – the cost of support provided by the general governmental functions
of the city such as City Management, City Attorney, Human Resources, and Finance.
• Computer, fleet maintenance, building maintenance, rent, etc.
There are many costs which are NOT included in the development of employee hourly charge
rates because they are not directly attributable to the cost of providing services. Some of these
costs, which are borne by the City and not subject to reimbursement include:
• Debt Service
• Capital Projects.
• Certain contracts and consultants which, if charged to a customer, would be directly
allocated.
• Contracts which provide services to the public directly.
By reviewing the expenditures made by the City in support of the services provided, the
determination of which costs should be included and which should not is reviewed by the
Council annually to ensure both accuracy and reasonableness. Further, it is at the City Council’s
discretion whether or not 100% of the cost recovery fee should be charged.
2. Expenditure Assumptions
All known labor agreement Memorandum of Understanding (MOU) adjustments are included in
the preliminary appropriations, for the remaining terms of each respective MOU. For time
periods not covered by current MOUs, wage adjustments have been estimated using a 3% CPI
inflator. For the three attrition positions which are still staffed, the assumption is that the
position salary and benefit charges are not going to continue throughout the Ten-Year Plan.
However, the City is continuing such full-time employees until the position is voluntarily
vacated or a vacancy becomes available for them in an equivalent position. I review all
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vacancies, including those not designated in the attrition plan, and may decide to hold other
positions vacant, or postpone filling them.
CPI inflators of 2 – 3% have been included in the Ten-Year Plan projections for planning
purposes. Assumptions for medical benefits and post-retirement medical benefits (OPEB) have
been made in accordance with the actuarial projection done in 2006. All additional operating
costs expected due to the addition or construction of new capital projects have been included in
the Ten-Year Plan.
Service fees charged by internal service funds have been adjusted to reflect current services
received and/or equipment provided. Adjustment includes assignment of fees at the program
level and reflects the redistribution of services fees that may have been previously assigned only
at the fund or department level. The internal service fees charged to users are sufficient to meet
known needs for the FY 2007-08 budget and the remainder of the Ten-Year planning period.
E. Other Major Funds Budget Discussion
1. Post Retirement Healthcare Benefits (OPEB)
A fund has been established to hold the money set aside for retiree health benefits. This fund
reflects the funds which will ultimately be transferred into the irrevocable trust and will be used
to pay the retiree health premiums. A phased-in approach to pay both for the unfunded liability
(the “catch-up”) and for the ongoing year-to-year cost has been established to meet the
obligation. As discussed at the Study Session and proposed to be formalized on April 24, 2007,
a great deal of additional work will be done by both the bargaining units and management to
develop a program which is not so cost prohibitive. By using a phased-in approach, the City is
acknowledging that the full unfunded liability will not be mitigated in the short-term. As a result
the fund will show a negative fund balance for a period of years. With concerted effort, this
deficit will be reduced with the benefit being funded as it is earned in a manner similar to that by
which the employee pensions are funded. The 25-year plan proposed for the fund will reflect
sufficient cash flow to pay the health premiums of retirees for which the City is already
committed. The deficit will be attributed to the future benefits for which the cash payment is not
yet due.
2. Street Maintenance Program
Projections for street maintenance activities and infrastructure related capital improvement
projects have been impacted by two factors. The first factor is associated with the rising cost of
crude oil that has resulted in a substantial increase for asphalt related material such as asphalt
concrete and asphalt emulsion (material used in surface seal). The second factor is the flattening
out of the revenue sources that are used to fund street maintenance and infrastructure projects.
These factors have adversely affected the City’s ability to fund the street maintenance program
and other street infrastructure projects such as sidewalk and drainage improvements.
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As a result, the City has reduced the fund balances for Gas Tax, Proposition 111, Measure C, and
Measure J (successor to Measure C) during the last year in order to meet the street maintenance
schedule and complete infrastructure projects. Without taking steps to revise expenditures for
the current program and identifying new sources of revenue, the Ten-Year street maintenance
program would have become negative as soon as FY 2008-09. Meeting the street maintenance
schedule means performing the right maintenance work at the right time to ensure the optimum
condition of the street pavements. Deferred maintenance is costly. A recent study completed by
the Metropolitan Transportation Commission (MTC) as part of their Local Streets and Roads
Strategic Plan shows that for every dollar spent performing preventative maintenance at the right
time (while the pavement is in good condition) saves up to $10 if such maintenance is deferred
and performed later as a complete reconstruction project. The City’s Public Works Department
staff has reported that the savings have been even greater in specific comparisons between
maintenance and reconstruction projects in Concord.
It is critical for the City Council to note that preventative maintenance are activities that address
aging, oxidation, surface deterioration and normal wear and tear from daily use and
environmental conditions. The current preventative maintenance program extends the service
life of the City’s existing pavement in a cost-effective manner through techniques and strategies
such as surface seals, overlays, joint repair, patch paving and crack sealing. In a typical year, the
City provides surface seal to 6,000,000 – 7,000,000 square feet of pavement through contractors.
The surface seal program fills small cracks, provides an excellent seal against the damaging
effects of water intrusion into the pavement and provides a new wearing surface. This activity
also includes the removal and replacement of existing pavement reflective markers, striping and
legends. Contractors are also used to perform the patch paving program. Under this program
failed asphalt and base material is removed and replaced with new material. The resulting
repaired pavement provides an appropriate surface to which the surface seal is applied. In a
typical year, 300,000 to 400,000 square feet of pavement is replaced under this program.
Concord’s street maintenance program continues to provide an excellent return on the funds
invested in the program. As the Council is aware, the City contracts for an annual inspection of
all 305 miles of paved streets in order to fulfill the MTC’s requirement for providing a
comprehensive street condition assessment known as the Pavement Condition Index (PCI). The
PCI generates a numerical rating that enables the MTC and local jurisdictions to evaluate the
relative condition of their streets and roads. Concord’s current PCI of 79 generates a “Very
Good” rating and is in the top 10% of all Bay Area local governments. It is also well above the
average rating of 64 and ahead of all Contra Costa County cities with the exception of
Brentwood which benefits, for the purpose of this rating process, from the presence of new
infrastructure because of residential development.
The return on investment is well demonstrated when the PCI is compared with the street
maintenance expenditure per mile reported by cities to MTC for 2002-2005. Concord’s
expenditure of $13,389 per mile is slightly above the regional median of $11,792. By
comparison, per mile infrastructure cost in Brentwood is $80,192. Staff believes this reflects the
combination of street maintenance, reconstruction and new construction expended through by
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public and private sources. In any case, a comparison of Concord’s and Brentwood’s
expenditure per street mile as summarized in the MTC report supports the relative low cost of
preventative maintenance compared to new construction and reconstruction.
The initial estimates for the Ten-Year plan for street maintenance based on the current rate of
expenditure and availability of funds from Gas Tax, Proposition 111, Measure C and Measure J
projected a deficit beginning in FY 2008-09 that would have escalated to $9.5 million by FY
2016-17. Strategies needed to be developed that would address the looming deficit without
generating a backlog of deferred maintenance. These strategies needed to focus on both
revenues and expenditures.
The proposed Ten-Year plan for the street maintenance (Attachment No. 3) includes a one-time
infusion of funds from Proposition 1B (State Infrastructure Bond) and AB 2928 (Proposition 42)
that will supplement Gas Tax, Prop 111, Measure C and Measure J funds. Proposition 1B funds
are allocated to local governments based on a per capita formula; Concord’s allocation is
estimated at about $4 million. However, the Legislatives Analyst’s Office indicated that there is
a potential for reducing the amounts (particularly in the early years) if the transit tax revenue
does not meet the projections. For planning purposes, staff has assumed 80% of the anticipated
revenue and will adjust the amount next fiscal year when updated information becomes
available. Therefore, the Ten-Year plan allocates $3.2 million spread over 9 years based on the
Governor’s January budget proposal. The proposed Ten-Year plan also includes AB 2928
funding of $1.1 million in FY 2007-08 and $1.3 million in FY 2008-09 for a total of $2.4
million.
The $3.2 million from Proposition 1B and $2.4 million from AB 2928 provides a total of $5.6
million in one-time funds for the proposed Ten-Year plan. However, this infusion will not
address the entire $9.5 million deficit. To address the remaining deficit, the proposed Ten-Year
Street Maintenance Plan includes the following strategies:
• Implement pavement overlay or rehabilitation contingent on receipt of grant funding -
Over the years, the City has received State Transportation Improvement Program (STIP)
grant funds to rehabilitate arterial streets such as Kirker Pass Road, Ygnacio Valley
Road, Treat Boulevard and Clayton Road. This is a short term recommendation that
would allow staff, at a later time, to reevaluate funding availability and the need to
implement the right preventative maintenance measure at the right time.
• Moderate sidewalk funding by providing funding every other year instead of every year -
Over the past decade, the City has invested heavily on its sidewalk program. The City
has also been very successful in obtaining grants for sidewalk projects, thus leveraging
the City’s resources. The moderation of funding to alternate years reflects the significant
level of past investment.
The proposed Ten-Year plan appropriates an average of $4.7 million per year to street related
projects. The 10 th year balance of about $150,000 (barely 1/3 of 1% of the average annual
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appropriation of $4.7 million) and the infusion of one-time funds along with the receipt of grants
for the street overlay and rehabilitation program indicate that funding problems will continue. It
is important for the City to implement long term strategies to address the escalating street
maintenance cost and lack of available funding. Along this line, staff recommends the City
Council’s consideration of the following strategies:
1. Reduce or limit the future maintenance burden to the City – Staff recommends that the
City encourage private streets in new developments when appropriate. For example, the
City could require future residential developments to include Homeowners Associations
that have the financial ability to maintain the streets. It may be necessary for the City to
transition the cost of sidewalk maintenance to the property owners as some cities already
do.
2. Increase the City’s maintenance fund revenue – Staff recommends that the City support
the Strategic Plan developed by MTC’s Local Streets & Roads Committee, which
provides a number of initiatives that could potentially increase the maintenance funding
for local agencies. At the City level, staff recommends that the City collect cash or
deposits for Deferred Improvement Agreements (DIA) associated with frontage
improvements related to developments. Staff believes that the developer is in a much
better financial position to secure the obligation when compared to individual property
owners who have not budgeted for the cost if the City activates the DIA in the future.
3. Follow the maintenance schedule per MTC’s Pavement Management System (PMS) -
Implement the appropriate pavement preventative maintenance measure at the right time
to ensure that the City is maintaining its streets in a cost-effective manner. This is a case
of “pay me now or pay me later” scenario. As previously discussed, deferred
maintenance is costly. For every dollar expended at the right time could cost the City
about $10 if the maintenance is deferred.
If infusion of further maintenance funds such as Proposition 1B and AB 2928 and receipt of
grants do not materialize in the future, the street maintenance program will be curtailed and a
backlog will build up to the point that costly rehabilitation projects will be required to make local
streets and roads passable. The Council may recall that these conditions existed in Concord in
the mid-1990s when inefficient operations and declining revenues reduced many City programs,
including street maintenance. As the local economy generated additional income and the City
implemented performance measures to improve the efficiency of all operations, a determined
effort was made to address the backlog of deferred street maintenance. This effort included an
infusion from the City’s General Fund since it was impossible to rely solely on existing street
maintenance funding sources. By 2000, the backlog was addressed and the required level of
street maintenance could be achieved by utilizing the present sources of funds. At this time, our
General Fund resources are fully committed cannot be used to support street maintenance unless
other services are significantly reduced. Staff believes it is critical to avoid any slippage back to
the point that a backlog of deferred maintenance occurs.
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3. Storm Water Special Revenue Fund
The Storm Water Special Revenue Fund pays for implementing storm water pollution prevention
and monitoring programs required by Concord's National Pollutant Discharge Elimination
System (NPDES) permit. The San Francisco Bay Regional Water Quality Control Board
(SFBRWQCB) issued Concord's first 5-year permit in 1994 under the Federal Clean Water Act.
The City’s Clean Water Program is designed to meet mandated performance standards in five
areas: New Development/Construction Controls, Public Education/Industrial Outreach,
Municipal Maintenance (street sweeping, storm drain maintenance, and creek maintenance),
Business Inspections, and Illicit Discharge Control. On July 21, 1999 the SFBRWQCB issued a
second 5-year NPDES permit to Concord and twenty other co-permittees in Contra Costa
County. This permit has been administratively extended while the SFBRWQCB works on a
joint municipal regional permit for all of the Bay Area Clean Water Programs. The current
permit increased the number of performance standards from 80 in 1994 to 257 in 1999. In
addition, C.3 provisions for new development were added in 2003. The next joint municipal
regional permit will likely be even more stringent and compliance more costly.
Total Maximum Daily Load (TMDL) will be included with the new municipal regional permit
under development. Section 303(d) of the federal Clean Water Act requires that the State Water
Board identify water bodies that do not meet water quality standards, examine the water quality
problems, identify sources of pollutants, and specify corrective actions. TMDLs must account
for all the sources of a pollutant, including discharges from wastewater treatment facilities,
runoff from homes, agriculture, streets, highways, contaminated industrial sites, and deposits
from the air. The TMDL for mercury was approved by the SFBRWQCB in September 2004 and
is scheduled for implementation with the new municipal regional permit. TMDLs for diazinon,
nickel, and PCBs are under development and are expected to be implemented following the
implementation of the mercury TMDL. In total, the SFBRWQCB is developing more than 30
TMDLs to address more than one hundred sixty 303(d) listings for water bodies impaired by
specific pollutants. In addition to accounting for past and current activities, TMDLs must
consider future development that could increase pollutant levels.
Program revenue is capped at $35 per equivalent runoff unit (ERU) - each single-family
residence represents one equivalent unit. The assessment can be increased only by a two-thirds
majority of property owners voting on a Proposition 218 ballot. With inflation, increased
NPDES permit compliance requirements, and increased personnel benefits costs, this fund is
projected to go negative in FY 2014-2015 (see Attachment No. 4 Storm Water Ten-Year Plan).
Depending on how much more costly the new Municipal Regional Permit will be to comply with
than our existing permit, the plan could go negative much sooner. Funds are being set-aside by
the Contra Costa Clean Water Program for a Proposition 218 initiative in 2008 to generate more
storm water revenue.
A county-wide, two-phased survey of likely voters was conducted in Fall of 2006 to assess
support for a Proposition 218 vote this year. Results were not encouraging. For a ballot to pass
successfully, survey results should have shown that at least 50% of respondents would
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“definitely” support the initiative. Depending on the location, only 14.3% - 22.3% of all the
residents in Contra Costa County said they would “definitely” support the initiative. The reasons
for low support included: voter fatigue, the economy, and lack of name recognition. Few
potential voters knew anything about the Contra Costa Clean Water Program. Based on these
results, co-permittees agreed to postpone the proposed ballot until November 2008 while
concentrating on public outreach and education to raise public awareness of our efforts. In
Summer 2008, the Contra Costa Clean Water Program will do another survey to re-assess public
sentiment.
The biggest challenge to our Clean Water Program will be long term funding. The situation is
likely to get worse with ever increasing new requirements being imposed by the SFBRWQCB.
Four recent legislative efforts to increase resources for the program have proven unsuccessful:
• Assembly Constitutional Amendment 13 (Harmon) would have redefined storm water
fees as not subject to the restrictions of Proposition 218. It expired in committee in 2005.
• Senate Bill 658 (Kuehl) that would have instituted a $6.00 charge on vehicle license fees
to fund storm water programs was vetoed by Governor Schwarzenegger in 2005.
• Assembly Bill 1623, (Klehs) that would have authorized a $5 charge on vehicle license
fees to mitigate impacts of motor vehicles was vetoed by Governor Schwarzenegger in
2005.
• Assembly Bill 2444 (Klehs) would have authorized the Bay Area Air Quality
Management District to impose a $5 charge on vehicle license fees for mitigation of
impacts of motor vehicles on the environment including storm water runoff. It was
vetoed by the Governor in 2006.
Concord's Mayor, Vice-mayor, City Manager, Assistant City Manager, and City staff have met
with State legislators to ask for help in with storm water requirements. They met with Senator
Tom Torlakson on February 16, 2007 and with Assembly Member Mark DeSaulnier on February
23, 2007. Senator Torlakson, in particular, assured the visitors that he will work on balancing
the implementation of new requirements with the resources cities have available.
There are three general areas of concern that our legislators need to address. First, there is a lack
of funding to implement current storm water requirements at the municipal level. Local
jurisdictions are not able to raise storm water assessments without a Proposition 218 vote.
Concord's storm water program is projected to go negative. Second, a host of unfunded
requirements imposed on local jurisdictions including TMDL's and C.3 requirements. Third,
unrealistic new storm water requirements proposed for the Municipal Regional Permit, the
Stream and Wetlands Protection Policy, the State-wide Construction General Permit, etc. Staff
will continue to work with legislators for a long-term solution to these problems and lead and
continue to encourage the County and other cities in working with their legislators as well.
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4. Downtown Landscape Maintenance District
The Downtown Landscape Maintenance District provides all landscape services for the Central
Concord area, including Todos Santos Plaza and the median islands on Willow Pass Road
(between East Street and Contra Costa Boulevard), Concord Avenue and Market Street. City
employees provide all maintenance services charged to the District. Beginning in FY 2004-05,
the Downtown Maintenance District absorbed the cost of maintaining the "Living Flag" in Todos
Santos Plaza. This cost was previously charged to the General Fund. This floral display was
constructed as a temporary display for the 2002 Winter Olympic Torch Relay celebration and
was so well received by citizens that the City continued to maintain the display following the
event.
Attachment No. 5 is the Ten-Year Plan for the Downtown District. The Plan shows that the
District will become negative in FY 2009-10 if revenues and/or expenditures are not adjusted.
Staff is currently conducting a Proposition 218 ballot election to increase the assessments in the
Downtown District with ballots having been sent to property owners on April 18, 2007. City and
Redevelopment Agency owned properties located in the District are also assessed and issued
ballots. The proposed increase will include an annual Consumer Price Index (CPI) adjustment
with the minimum increase of 3% and a maximum of 5%. Ballots will be counted at the June 5,
2007 Council Meeting. If this ballot is successful, the City will be able to maintain the level of
service for the Downtown area and the positive fiscal condition for the District.
5. Pine Hollow Landscape Maintenance District
The Pine Hollow Landscape Maintenance District provides all landscape services for the area
bordering Pine Hollow Road east of Ygnacio Valley Road. All of the landscape services charged
to the Pine Hollow District are provided through a maintenance contract managed by the Public
Works Department. Council awarded a contract last year with the option for two additional
years. A new contract was awarded this March accepting the second year option. The proposed
Ten-Year Plan (see Attachment No. 6) shows that the District is balanced through FY 2016-17,
but based on the current projections will go negative in the 11 th year. Staff believes that actions
should be implemented in FY 2014-15 to insure the long term solvency of this fund.
6. Landscape and Lighting Maintenance District No. 3
Landscape and Lighting Maintenance District No. 3 is comprised of four Benefit Zones,
Kirkwood, Ygnacio Woods, Balhan Terrace and Valley Terrace, all residential neighborhoods in
the Clayton Valley District of the City. With the exception of Ygnacio Woods, landscape
services charged to District No. 3 are provided through a contract managed by the Public Works
Department. Council awarded a contract last year with the option for two additional years. A
new contract was awarded this March accepting the second year option. City employees provide
landscape services for Ygnacio Woods. Staff has combined these districts into a single Ten-Year
Plan because they were formed by the same City Council action on June 25, 1979 (see
Attachment No. 7). Staff has also developed Ten-Year Plans showing the assessments and
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expenditures for each of the Benefit Zones within District No. 3. Appropriate financial
management of these individual zones requires the expenses and assessments for each area to be
reviewed separately. A successful Proposition 218 ballot for Ygnacio Woods was conducted in
FY 2004-05 to increase the annual assessments beginning in FY 2005-06 and putting an
automatic inflation factor into the rates to insure its long term solvency. All of the Ten-Year
Plans for District No. 3 are balanced through FY 2016-17. Beginning in FY 2007-08 a Capital
Reserve Fund of approximately $3,000 each year will be established to provide for the funding
of Capital Replacement items such as driveway paving or unexpected expenditures. Staff will
continue to monitor each zone to insure their financial stability
7. Citywide Street Lighting Assessment District
The Citywide Street Light Assessment District provides street lighting services including
electrical costs, street light repair and replacement, capital improvements, and Assessment
District proceedings. The District includes all parcels of land within the incorporated limits of
the City of Concord that benefit from existing or newly installed streetlights.
On April 2, 2002, the City Council authorized the purchase of PG&E’s existing street light
system within the City of Concord. The agreement was finalized and transfer of ownership took
place on April 22, 2005. The system was purchased for $1.2 million which included a loan from
the Traffic Management Fund of $477,000. The Street Light Assessment District will pay the
loan back over a six year period from ongoing savings in the District. Loan payments are
currently scheduled to commence in FY 2011-12.
The streetlight system is currently being maintained by City staff in the Public Works
Department. Staff continues to work and coordinate with PG&E to achieve the optimal level of
service in the City. Beginning in FY 2005-06 the District absorbed the cost of an additional
Traffic Signal Technician to perform maintenance on the additional lights purchased. Outages
reported to the street light hotline are repaired within 48 hours. Quarterly night surveys and
repairs are performed every 3 months along the major arterials in order to achieve the highest
level of service. All maintenance and personnel costs are included in the Ten-Year Financial
Plan. The Ten-Year Financial Plan remains balanced throughout the planning period.
Attachment No. 8 represents the Ten-Year Financial Plan for the Citywide Street Light
Assessment District.
8. Sewer Enterprise Fund
This fund pays for the operation and maintenance of the City’s Sewage Pump Station and
sewage collection system maintenance. It also pays Central Contra Costa Sanitary District
(CCCSD) for the cost of treating the City’s sewage and for part of the capital costs associated
with improving CCCSD’s sewage treatment plant. Attachment No. 9 presents the Twenty-Year
Financial Plan being proposed for the Sewer Fund.
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April 16, 2007
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Based on the results of a study of the capacity and condition of the City’s concrete trunk sewer
mains, a phased program to replace or rehabilitate a significant number of these mains was
previously approved by Council. The total program was originally estimated to cost $48 million,
but by competing different trenchless technologies against each other this work will end up
costing less than half that amount. On January 6, 2004, Council approved the issuance of Sewer
Revenue Certificates of Participation (COPs) to finance the $12.2 million first phase of
rehabilitation. That work was completed last year and included the rehabilitation of more than
10 miles of deteriorated concrete trunk sewer mains.
Currently, all sewage flowing to Concord’s Sewage Pump Station is pumped under Walnut
Creek and then to CCCSD’s A-line located just east of I-680. This past year the City of Concord
and CCCSD began a joint project to construct a gravity-feed connection between the Pump
Station and a new 96” diameter A-line Relief Interceptor sewer main that CCCSD will construct
under Meridian Park Boulevard from Buchanan Fields Golf Course to Galaxy Way. Once this
project is complete, Concord’s Sewage Pump Station can be taken out of service. The City is
currently preparing to issue $12 million in COPs to finance the gravity connection to CCCSD’s
A-line extension and the remaining rehabilitation work.
Periodic sewer service rate increases are necessary to finance the COPs payments for these major
projects as well as increased operating costs, and projected increases in CCCSD’s capital
program. Beginning in FY 2001-02 periodic rate increases have been included throughout the
Sewer Enterprise Twenty-Year Plan. An annual sewer service charge increase of $36 for FY
2007-08 is projected in the current Twenty-Year Plan. Staff has conducted a Proposition 218
notification discussing the proposed $36 increase to all property owners paying the annual sewer
service charge in Concord, Clayton, and a portion of Contra Costa County.
In prior years, the City has reduced expenditures for our direct operations and maintenance by
revising operational activities and introducing more efficient work practices. Connecting to
CCCSD by gravity flow instead of pumping to them will significantly reduce direct operation
costs. Staff will continue to diligently review the sewer program to initiate efficiencies in the
scheduled projects and in operations to limit/reduce any projected increases in later years.
Future rate increases are shown in the attached Twenty-Year Plan.
Staff continues to work with CCCSD to ensure that the City’s Sewer Enterprise budget is not
impacted by unforeseen expenditures incurred in CCCSD’s capital programs (Concord pays for a
percentage of their treatment plant capital improvements). CCCSD has been cooperative in
providing budget information and including staff comments in their budget process.
9. Golf Course Enterprise Fund
The Golf Course Enterprise Fund pays for the operation and maintenance of the City-owned
Diablo Creek Golf Course, which includes the Legends and Heroes Restaurant, pro shop, driving
range and the 160-acre, 18–hole golf course facility. Concessionaires for the restaurant and pro
shop pay the majority of the operational costs associated with the clubhouse building and return
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Budget Message for FY 2007-08 and Ten-Year Financial Plan
April 16, 2007
Page 22
a percentage of their gross income to the City as their monthly rent. A major capital
improvement was completed in 1999, which included expansion of the parking lot, entryway
landscaping, new irrigation system, golf cart paths, reconstruction of several greens, new
bathrooms and other pertinent work. These improvements are being financed through bonds.
Attachment No. 10 represents the proposed Ten-Year Financial Plan. The plan projects
increases for green fees, driving range, and power cart rental income of approximately 5% - 10%
every other year beginning in FY 2007-08. In recognition of the currently “soft” market demand
for golf within Northern California, rounds are significantly reduced from the previously
projected 70,000 to 57,000 annually throughout the Ten-Year Plan. This condition reflects a
trend that has affected golf courses within the region and throughout the United States. Since
1997, several new daily fee public golf courses have opened up within Diablo Creek’s market
area. As a result, the demand for golf has fallen to the current level.
The continued downward trend in the number of rounds prompted staff to propose strategies in
FY 2005-06 to significantly reduce costs. In recognition of the fact that the City operation of the
golf course maintenance program was the single largest expense associated with the golf course,
a study evaluating the feasibility of contracting for maintenance services was conducted. As a
result of this study, the City Council approved an agreement with Valley Crest Golf Course
Maintenance in November 2005 and contract maintenance began in January 2006. The updated
Ten-Year Plan includes significantly revised maintenance costs that reflect the impact of
engaging Valley Crest. Valley Crest has provided maintenance services for over a year and a
half and the course continues to generate a high level of customer satisfaction due to the upkeep
of the course and grounds.
The implementation of contract maintenance improved the expenditure side of the Golf Course
Enterprise Fund. However, the reduction in rounds described above continues to impact revenue
projections and impact the bottom line. As a result, the golf course continues to fall short of
meeting its entire fair share of the allocated costs of City provided administrative and general
services which include services such as payroll, risk management and legal support. The
inability of the golf course to meet its allocated cost obligations will continue to impact the
General Fund. In addition, some capital projects such as the replacement of greens are being
delayed until conditions improve. Some areas of deferred capital improvement cannot be
delayed any further, however. During FY 2006-07 the pump station which provides water to the
irrigation system will be replaced through a loan from the General Fund. The loan will be paid
back within the next five years. In addition, the clubhouse roof will be replaced in FY 2007-08.
The soft golf market is also impacting Diablo Creek’s business partners. Income generated from
the Head Golf Professional and food/beverage concession has been revised downward to reflect
the current market.
Staff will continue to manage and analyze the operations with the goal of making the operations
self-sufficient. In FY 2007-08 a competitive services study for professional golf services will be
performed. The study is necessary because the current renewal term of the agreement between
the City and the head golf professional will expire on June 30, 2008. The agreement provides for
one additional five year renewal option. The results of the study of the current market of golf
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Budget Message for FY 2007-08 and Ten-Year Financial Plan
April 16, 2007
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professional services to assess best practices in the field will be reviewed with the head golf
professional. Staff expects that the results of the study will facilitate the collaborative
improvement of golf services.
10. Pavilion
Beginning in FY 2000-01, the Pavilion Fund was no longer an enterprise fund. This is due to the
Council action to contract with Bill Graham Presents (BGP) for the complete operation and
maintenance of the Pavilion. BGP is now a division of Live Nation Inc. (LNI).). While regular
financial evaluations of the Pavilion’s status will continue, the financial reporting now required
for the Pavilion has changed. Payments of debt service on the Pavilion’s bond issue are now
recorded in the Debt Service Fund along with other non-enterprise City debt. The fixed assets
have been transferred to the Fixed Asset Group of accounts where other city assets are recorded.
Payments to the City from LNI are now recorded in the City’s General Fund.
On April 11, 2006, the City Council approved an amendment to the Pavilion management
agreement. The amendment renewed LNI’s operation of the Pavilion for two additional years to
December 31, 2008. New financial terms, including a reduction in LNI’s obligation to guarantee
the Pavilion’s annual debt service payment, were also part of the amendment. LNI is now
required to pay $1,400,000 of the annual bond debt and will no longer cover 20% of the Director
of Community & Recreation Services compensation effective January 1, 2007. These changes
have required the City to assume expenditures of $378,060 and $376,710 from the General Fund
in FY 2007-08 and FY 2008-09. It is possible that these expenditures could be offset by the net
income split conditions of the agreement which remain in place for the renewal term. These
conditions require LNI to share any net income generated for the Pavilion based on the following
formula:
• 50% of net income for the first $200,00
• 70% LNI/30% City of net income for the next $200,000
• 80% LNI/20% City for net income over $400,000
LNI is required to provide the City with a report on the audited statement of operations for the
2006 season by approximately mid-April. Based on discussions with LNI officials and staff
observations regarding the 2006 season, the report is expected to summarize a third consecutive
year of financial loss at the Pavilion.
In addition, the updated Ten-Year Plan assumes an annual expenditure for $200,000 for the
City’s share of the debt service payment beginning in FY 2009-10. If the entertainment industry
does not improve, it is possible that the City will need to expend more than $200,000 to cover the
entire debt service.
Staff believes it is critical to note that a commitment from LNI or another promoter to guarantee
100% of the $1,775,000 Pavilion debt service payment is not likely if the entertainment industry
does not significantly improve. In order to better evaluate the future condition of the
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Budget Message for FY 2007-08 and Ten-Year Financial Plan
April 16, 2007
Page 24
entertainment industry and support staff’s future negotiations with LNI, the City has engaged
Tonic Entertainment. A critical task that will be performed by Tonic as part of the agreement is
completion of a report that analyzes the condition of the national and regional entertainment
industry. Staff believes this report is critical to evaluating the Pavilion’s future economic and
artistic success as a performing arts facility and support the identification of options to address
the potential fiscal obligations.
11. Redevelopment Agency
In FY 2006-07, the Concord Redevelopment Agency accomplished a significant long-term
project by including an additional 400 acres in the Redevelopment Plan, nearly doubling the size
of the Redevelopment Area to include portions of North Concord, the Willow Pass Road
Corridor, and the Monument Boulevard Corridor. The FY 2007-08 budget reflects this expanded
scope for redevelopment by incorporating new projects that address adverse conditions in these
areas, while continuing its emphasis on downtown revitalization, economic development, and
affordable housing.
In FY 2007-08, the Redevelopment Agency will focus on a combination of long-range planning,
infrastructure investment, and project development. The Redevelopment Agency will update its
Strategic Plan to incorporate these new areas and will participate in an update of the City of
Concord’s General Plan Housing Element. In the downtown, the Redevelopment Agency will
continue work on redevelopment projects that expand residential, employment, retail, and dining
opportunities in the city center and will invest in capital improvement programs to update
streetscape, lighting, and undergrounding. The Redevelopment Agency will also be developing
an Urban Design Plan and Design Guidelines for Monument Boulevard and will be providing
matching funding for pedestrian and streetscape improvements to implement these plans.
Entryway and downtown wayfinder programs are being designed that will project and build
Concord’s image, locally and in the wider community by coordinating the City of Concord’s
signage through incorporating a unified branding/identification theme. The Redevelopment
Agency will continue to be actively involved in reuse planning for the Concord Naval Weapons
Station through the process of adopting a new Redevelopment Area in the Naval Weapons
Station. It will also continue funding Economic Development programs that enhance business
performance in Concord, develop new jobs, expand business operations, and build important
relationships with the local business community.
The FY 2007-08 budget includes allocations to the following key projects to fulfill its objectives.
• $320,000 for long range planning.
• $800,000 for downtown streetscape and lighting.
• $440,000 for implementation of the Monument Boulevard Urban Design Plan.
• $355,000 for design and construction of an entryway and wayfinder program.
• $1.9 million for Strategic Plan implementation.
• $1.7 million for Naval Weapons Station planning.
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Budget Message for FY 2007-08 and Ten-Year Financial Plan
April 16, 2007
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A number of these projects are multi-year in nature and receive funding in future years of the
Ten-Year Plan (See Attachment No.11).
The Redevelopment Agency’s FY 2007-08 Ten-Year Plan begins with a fund balance of $7.6
million. Gross tax increment is projected to be $14.9 million. Deducting pass-through
payments, tax increment rebates, and the low and moderate income housing transfer, net tax
increment is projected to be $10.8 million. The Agency’s funding for low and moderate income
housing equals 20 percent of gross tax increment, or $2.9 million. Other sources of revenue
include interest, ground lease payments, loan repayments, and rents. Accounting for all sources,
there is $12.3 million in revenue available for operations, debt service and capital projects.
The Agency’s major expenses are operating costs of $3.4 million, debt service of $7.8 million,
and $5.6 million in capital projects. The Agency’s operating budget primarily consists of
salaries, consultant and contract services, fixed charges, and expenditures for City provided
administrative & general services.
The Agency’s Ten-Year Plan is balanced overall. On an ongoing basis, Redevelopment Agency
revenues exceed operating costs. Agency reserves are reduced by capital improvement
allocations that vary on an annual basis. In FY 2007-08 total uses of funds exceed sources of
funds by $4.8 million, reducing the fund balance at the end of the year to $2.7 million.
Continuing allocations to capital programs throughout the projection period have the affect of
further reducing unallocated fund balance to a projected $349,251 in FY 2010-11. After this
year, unallocated fund balance grows to $2.8 million by the end of the ten year projection period.
F. Reserve Funds
To sustain City functions and to enable effective decision making in the face of significant and
unanticipated negative fiscal challenges, the City formally established by policy the following
four reserve funds in 2003, which are maintained according to the Council’s Budget and Fiscal
Policy:
• Benefits Reserve – Funds are set aside to support unplanned costs and obligations of
existing employment benefits (not available for MOU negotiation). The balance as of
July 1, 2007, is estimated at $826,000. If present trends in experienced workers
compensation claims continues this reserve anticipates transfers of funds from the
Workers’ Compensation internal service fund of $200,000 a year beginning in FY 2009-
10.
• Economic Contingency Reserve – Funds are set aside to supplement General Fund
revenues in the event of a severe economic downturn that depletes or significantly
reduces estimated operating revenues. The balance as of July 1, 2007, is estimated at
$11.5 million and transfers from this reserve into the General Fund to support operations
are not planned in the next ten years.
• Unforecasted Reserve – Funds are set aside to provide or continue services if external
funding sources, such as the State, Federal or grant opportunities, do not materialize or
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Budget Message for FY 2007-08 and Ten-Year Financial Plan
April 16, 2007
Page 26
are lost to offset future unfunded mandates. The balance as of July 1, 2007, is estimated
at $1.8 million with an increase of $100,000 during FY 2007-08. Over the life of the
Ten-Year Plan, another $1.3 million is planned to be set aside in this reserve.
• Capital/Maintenance Reserve – Funds are set aside for facility failures or unexpected,
unplanned major capital and maintenance projects. The balance as of July 1, 2007, is
estimated at $1.5 million with an increase of $100,000 during FY 2007-08. Over the life
of the Ten-Year Plan, another $1.3 million is planned to be set aside in this reserve.
Full funding is achieved when the reserve funds in aggregate comprise 20% of the General Fund
operating budget. The FY 2007-08 Proposed Budget and Ten-Year Financial Plan meets these
criteria on average over the life of the plan. In summary, the combined balance of the four
reserve funds as of June 30, 2008, is estimated to be $15.9 million which represents 20.59% of
the recommended General Fund operating expenditures and therefore complies with Policy and
Procedure No. 129, Budget and Fiscal Policies.
G. Budget and Fiscal Policies
The Budget and Fiscal Policies adopted by the City Council in Policy and Procedure No. 129
guide budget decisions toward maintaining the City’s long-term financial stability to ensure that
basic City services are delivered, and that the investment in public infrastructure and facilities is
protected. The policy statement was recently amended to provide for an annual review of the
performance based budget and Ten-Year Plan. The policy includes eight categories with
pertinent policies related to each. The categories include guidance regarding Ten-Year planning,
Performance Based Budgeting, Capital Improvement Program, Internal Service Funds,
Enterprise Funds, Investment Policies/Financial Practices, Annual Budget Review and Reserve
Funds. The budget being recommended to the City Council complies with the Budget and Fiscal
policies presented in Policy and Procedure No. 129.
Conclusion
The Budget Team of Finance Director Peggy Lefebvre, Budget Officer Ron Buck, Assistant City
Manager Mark Deven deserve recognition for the many hours we’ve sat in review with
individual departments, as well as the professional skill the Budget Team has demonstrated and
the contributions they have made in preparation of this budget. The City is fortunate to have
such a dedicated team, and I heartily express my appreciation for their work and expertise. The
proposed General Fund FY 2007-08 Budget and Ten-Year Plan are balanced, and that is an
achievement given our ever more constrained resources.
When the City Council made such difficult decisions in FY 2003-04 to withdraw a number of
new projects, we gained a new footing on financial stability; however, the challenges have not
diminished, and that action was worthwhile in “buying” time to reassess. Our long-range
financial planning is an invaluable tool as we conduct the ongoing assessments of our operation
and the soundness of the future of all our funding sources in our efforts to sustain quality service
delivery. Unlike many agencies, the City Council has already made progress in funding our
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Budget Message for FY 2007-08 and Ten-Year Financial Plan
April 16, 2007
Page 27
OPEB obligation, because we saw it coming in the Ten-Year Financial Plan. The long-range
financial plan for Diablo Creek Golf Course laid out the need for changes in operation. There
are other areas of the City’s operation that may need to change just as significantly. I very much
appreciate that the City Council, faced with these difficult decisions, has placed the long-term
beneficial outcome of the decision ahead of the shorter-term considerations, and recognized the
broader improvement to be gained for the community.
City employees through their commitment to the City’s Mission Vision and Values recognize
and participate in an organization where innovation is part of doing business. The reassessment
and innovation must continue to be focused on providing quality services through our adopted
system of Community Oriented Government. Those principles recognize all City services as
essential to the quality of life in Concord. We’ve continued to grow the workforce smaller along
with a budget that is thinner. We are at the point where further reductions in staff providing
services to a growing and changing community cannot be accomplished without affecting service
levels. We need to be yet more creative and willing to change our ways of doing business to
meet this challenge, and the City will continue to enhance the quality of life for its residents.
“Our mission is to join with our community to make Concord
a city of the highest quality. We do this by providing
responsive, cost effective, and innovative
local government services.”
______________________________
Lydia E. Du Borg
City Manager
Attachments:
No. 1 - Proposed General Fund 10-Year Financial Plan and Reserves
No. 2 - Other Post Employment Benefits (OPEB) - Ten Year Projection
No. 3 - Street Maintenance Program
No. 4 - Storm Water Fund - Ten Year Projection
No. 5 - Downtown Landscape Maintenance District - Ten Year Projection
No. 6 - Pine Hollow Landscape Maintenance District - Ten Year Projection
No. 7 - Landscape Maintenance District No.3 - Ten Year Projection
No. 8 - Street Lighting Maintenance District - Ten Year Projection
No. 9 - Sewer Enterprise – Twenty Year Projection
No. 10 - Golf Course – Ten Year Projection
No. 11 - Redevelopment Agency- Ten Year Projection
xxxiv

xxxv
City of Concord
General Fund
Ten Year Projection
For the Year Ending June 30, 2008
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance 7/01 $ 9,913,563 $ 8,520,086 $ 8,223,161 $ 8,711,033 $ 8,897,994 $ 9,196,685 $ 9,534,940 $ 9,857,560 $ 10,154,964 $ 10,526,877
Add:
Revenues $ 76,494,312 $ 79,536,432 $ 82,493,642 $ 85,259,292 $ 88,425,720 $ 91,526,736 $ 94,875,822 $ 98,119,745 $ 102,066,535 $ 105,831,198
Less:
Operating Expenditures $ 76,956,176 $ 78,908,034 $ 81,191,738 $ 84,411,991 $ 87,464,219 $ 90,523,127 $ 93,685,227 $ 96,951,667 $ 100,821,167 $ 104,562,031
Revenue Over(Under)
Expenditures $ (461,864) $ 628,398 $ 1,301,904 $ 847,301 $ 961,501 $ 1,003,609 $ 1,190,595 $ 1,168,078 $ 1,245,368 $ 1,269,167
10% Contingency Reserve $ 7,695,618 $ 7,890,803 $ 8,119,174 $ 8,441,199 $ 8,746,422 $ 9,052,313 $ 9,368,523 $ 9,695,167 $ 10,082,117 $ 10,456,203
Less:
Capital Improvement Projects (CIP) $ 731,613 $ 725,323 $ 614,032 $ 460,340 $ 462,810 $ 465,354 $ 467,975 $ 470,674 $ 473,455 $ 476,319
Other Financing Sources:
Intra-fund Transfers In $ - $ - $ - $ - $ - $ - $ - $ - $ - $
-
Intra-fund Transfers Out 200,000 200,000 200,000 200,000 200,000 200,000 400,000 400,000 400,000 400,000
Total Intra-fund Transfers $ (200,000) $ (200,000) $ (200,000) $ (200,000) $ (200,000) $ (200,000) $ (400,000) $ (400,000) $ (400,000) $ (400,000)
Fund Balance 6/30 $ 824,468 $ 332,358 $ 591,859 $ 456,795 $ 450,263 $ 482,627 $ 489,037 $ 459,797 $ 444,760 $ 463,522
ATTACHMENT NO. 1
Page 1 of 3

xxxvi
City of Concord
General Fund Reserve Funds
Ten Year Projection
For the Year Ending June 30, 2008
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Benefits Reserve
Fund Balance 7/01 $ 825,684 $ 854,583 $ 888,767 $ 1,138,205 $ 1,400,115 $ 1,675,121 $ 1,963,877 $ 2,267,071 $ 2,585,424 $ 2,919,696
Interest Earnings $ 28,899 $ 34,183 $ 49,438 $ 61,910 $ 75,006 $ 88,756 $ 103,194 $ 118,354 $ 134,271 $ 150,985
Fund Transfers
Inter-Fund Transfers In $ - $ - $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000
Transfers Out -
-
-
-
-
-
-
-
-
-
Total Intra-Fund Transfers $ - $ - $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000
Fund Balance 6/30 $ 854,583 $ 888,767 $ 1,138,205 $ 1,400,115 $ 1,675,121 $ 1,963,877 $ 2,267,071 $ 2,585,424 $ 2,919,696 $ 3,270,680
Economic Contingency
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance 7/01 $ 11,512,802 $ 11,512,802 $ 11,512,802 $ 11,512,802 $ 11,512,802 $ 11,512,802 $ 11,512,802 $ 11,512,802 $ 11,512,802 $ 11,512,802
Interest Earnings $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Intra-Fund Transfers
Transfers In $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Transfers Out -
-
-
-
-
-
-
-
-
-
Total Intra-Fund Transfers $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Fund Balance 6/30 $ 11,512,802 $ 11,512,802 $ 11,512,802 $ 11,512,802 $ 11,512,802 $ 11,512,802 $ 11,512,802 $ 11,512,802 $ 11,512,802 $ 11,512,802
ATTACHMENT NO. 1
Page 2 of 3

xxxvii
Unforcasted Reserve
City of Concord
General Fund Reserve Funds
Ten Year Projection
For the Year Ending June 30, 2008
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance 7/01 $ 1,801,043 $ 1,901,043 $ 2,001,043 $ 2,101,043 $ 2,201,043 $ 2,301,043 $ 2,401,043 $ 2,601,043 $ 2,801,043 $ 3,001,043
Interest Earnings $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Intra-Fund Transfers
Transfers In $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000
Transfers Out -
-
-
-
-
-
-
-
-
-
Total Intra-Fund Transfers $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000
Fund Balance 6/30 $ 1,901,043 $ 2,001,043 $ 2,101,043 $ 2,201,043 $ 2,301,043 $ 2,401,043 $ 2,601,043 $ 2,801,043 $ 3,001,043 $ 3,201,043
Maintenance & Capital
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance 7/01 $ 1,500,000 $ 1,600,000 $ 1,700,000 $ 1,800,000 $ 1,900,000 $ 2,000,000 $ 2,100,000 $ 2,300,000 $ 2,500,000 $ 2,700,000
Interest Earnings $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Intra-Fund Transfers
Transfers In $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000
Transfers Out -
-
-
-
-
-
-
-
-
-
Total Intra-Fund Transfers $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000
Fund Balance 6/30 $ 1,600,000 $ 1,700,000 $ 1,800,000 $ 1,900,000 $ 2,000,000 $ 2,100,000 $ 2,300,000 $ 2,500,000 $ 2,700,000 $ 2,900,000
ATTACHMENT NO. 1
Page 3 of 3

xxxviii
City of Concord
Post Retirement Healthcare (OPEB) Obligation
Ten Year Projection (7% Discount Rate/25 Year Amortization)
For the Year Ending June 30, 2008
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance 7/01 $ 15,017,484 $ 15,395,578 $ 15,803,507 $ 16,232,689 $ 16,732,914 $ 17,270,935 $ 17,794,331 $ 18,353,890 $ 18,941,437 $ 19,517,968
Add Revenues:
Interest $ 1,028,461 $ 1,055,042 $ 1,083,350 $ 1,114,779 $ 1,149,889 $ 1,185,782 $ 1,222,404 $ 1,261,195 $ 1,300,560 $ 1,338,855
Service Fees 1,493,814 1,796,349 2,115,691 2,452,578 2,807,774 3,182,074 3,576,305 3,991,326 4,428,030 4,887,344
Total Revenue $ 2,522,275 $ 2,851,391 $ 3,199,041 $ 3,567,357 $ 3,957,663 $ 4,367,856 $ 4,798,709 $ 5,252,521 $ 5,728,590 $ 6,226,199
Less Appropriations:
Benefit Payments $ 2,135,000 $ 2,433,000 $ 2,758,000 $ 3,054,000 $ 3,405,000 $ 3,828,000 $ 4,221,000 $ 4,645,000 $ 5,130,000 $ 5,646,000
Administrative Costs 9,181 10,462 11,859 13,132 14,642 16,460 18,150 19,974 22,059 24,278
Total Appropriations $ 2,144,181 $ 2,443,462 $ 2,769,859 $ 3,067,132 $ 3,419,642 $ 3,844,460 $ 4,239,150 $ 4,664,974 $ 5,152,059 $ 5,670,278
Revenue Over (Under)
Appropriations $ 378,094 $ 407,929 $ 429,182 $ 500,225 $ 538,021 $ 523,396 $ 559,559 $ 587,547 $ 576,531 $ 555,921
Net OPEB Obligation $ 3,877,600 $ 7,637,579 $ 11,258,348 $ 14,774,483 $ 18,136,723 $ 21,278,980 $ 24,237,346 $ 26,987,093 $ 29,473,684 $ 31,672,773
Other Funding Sources
General Fund Transfer $ - $ - $ - $ - $ - $ - $ - $ - $ - $
-
Total Other Funding $ - $ - $ - $ - $ - $ - $ - $ - $ - $
-
Fund Balance 6/30 $ 11,517,978 $ 8,165,928 $ 4,974,341 $ 1,958,431 $ (865,788) $ (3,484,649) $ (5,883,456) $ (8,045,656) $ (9,955,716) $ (11,598,884)
ATTACHMENT NO. 2

xxxix
City Of Concord
Street Maintenance Program (Operating & Capital)
Ten Year Projection
For the Year Ending June 30, 2008
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance 7/01 $ 1,827,942 $ 897,407 $ 2,072,795 $ 2,403,641 $ 2,194,138 $ 1,798,467 $ 1,445,886 $ 1,385,403 $ 986,169 $ 775,229
Add Revenues:
Gas Tax $ 1,499,000 $ 1,477,000 $ 1,522,000 $ 1,522,000 $ 1,522,000 $ 1,522,000 $ 1,522,000 $ 1,522,000 $ 1,522,000 $ 1,522,000
Prop. 111 760,000 760,000 760,000 760,000 760,000 760,000 760,000 760,000 760,000 760,000
Measure C 1,544,000 1,598,040
-
-
-
-
-
-
-
-
Measure J -
- 1,653,971 1,711,860 1,771,776 1,833,788 1,897,970 1,964,399 2,033,153 2,104,314
AB2928 (Prop. 42) - 1,277,938
-
-
-
-
-
-
-
-
Proposition 1B (LSR Fund) - 960,000 480,000 251,400 251,400 251,400 251,400 251,400 251,400 251,600
Interest 51,666 76,377 89,257 82,003 69,377 56,632 53,610 41,658 33,351 14,004
Total Revenue $ 3,854,666 $ 6,149,355 $ 4,505,228 $ 4,327,263 $ 4,374,553 $ 4,423,820 $ 4,484,980 $ 4,539,457 $ 4,599,904 $ 4,651,918
Less Appropriations:
Street Maintenance (Operating) $ 1,516,449 $ 1,566,927 $ 1,611,440 $ 1,662,724 $ 1,715,826 $ 1,767,328 $ 1,824,129 $ 1,882,858 $ 1,942,971 $ 2,004,385
Patch Paving Contracts (Operating 1A01) 931,250 959,188 987,963 1,017,602 1,048,130 1,079,574 1,111,961 1,145,320 1,179,680 1,215,070
Seal Program Contracts (Operating 1A03,1A05) 981,867 1,010,667 1,071,082 1,082,330 1,109,586 1,168,933 1,199,933 1,230,786 1,263,135 1,290,266
Monument Blvd. (2064) 20,000
-
-
-
-
-
-
-
-
-
Bridge Maintenance (2060) - 400,000
-
-
-
-
-
-
-
-
Annual CIP/TIP Management Program (1024) 32,980 32,619 32,248 31,865 31,471 31,065 30,647 30,217 29,773 30,217
Traffic Calming (1028) 120,000 120,000 120,000 120,000 80,000 80,000 50,000 50,000 50,000 50,000
LED Replacement (1037) 32,500 64,050 103,464 139,978 144,178 148,503 76,479 78,774 81,137 83,571
Congestion Management (1531) 16,883 17,389 17,911
-
-
-
-
-
-
-
Sidewalk Annual Program (1173) - 119,405
- 126,678
- 134,392
- 142,577
- 212,700
Transpac Work Program (1361) 66,950 68,959 71,027 73,158 75,353 77,613 79,942 82,340 84,810 87,354
Pavement Management System (PMS) (1363) - 120,000
- 120,000 400,000 120,000
- 120,000
- 120,000
PMS Commerce (1363) - 221,000
-
-
-
-
-
-
-
-
PMS Commerce (1363) 513,259 117,639
-
-
-
-
-
-
-
-
PMS Improve Grant St. (2363) 200,000
-
-
-
-
-
-
-
-
-
PMS Improve Willcrest Dr. (2363) 200,000
-
-
-
-
-
-
-
-
-
Traffic Maintenance Material (1623) 153,063 156,124 159,247 162,432 165,680 168,992 172,372 175,820 179,338 182,926
Total Appropriations $ 4,785,201 $ 4,973,967 $ 4,174,382 $ 4,536,767 $ 4,770,224 $ 4,776,400 $ 4,545,463 $ 4,938,692 $ 4,810,844 $ 5,276,489
Revenue Over(Under) Appropriations $ (930,535) $ 1,175,388 $ 330,846 $ (209,503) $ (395,671) $ (352,581) $ (60,483) $ (399,235) $ (210,940) $ (624,571)
Fund Balance 6/30 $ 897,407 $ 2,072,795 $ 2,403,641 $ 2,194,138 $ 1,798,467 $ 1,445,886 $ 1,385,403 $ 986,169 $ 775,229 $ 150,657
ATTACHMENT NO. 3

xl
City of Concord
Special Revenue Fund
Storm Water Fund
Ten Year Projection
For the Year Ending June 30, 2008
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance - 7/01 $ 1,292,063 $ 1,292,360 $ 1,294,467 $ 1,249,204 $ 1,152,649 $ 987,718 $ 752,645 $ 438,118 $ 37,942 $ (444,155)
Add Revenues:
Taxes - Parcel Fees $ 1,951,330 $ 1,953,330 $ 1,955,330 $ 1,957,330 $ 1,959,330 $ 1,961,330 $ 1,963,330 $ 1,965,330 $ 1,967,330 $ 1,969,330
Use of Money & Property 44,450
44,491
49,876
58,582
Total Revenues $ 1,995,780 $ 1,997,821 $ 2,005,206 $ 2,015,912 $ 2,011,534 $ 2,003,778 $ 1,992,373 $ 1,976,941 $ 1,967,330 $ 1,969,330
Less Appropriations:
Operations $ 985,615 $ 1,011,898 $ 1,037,489 $ 1,065,093 $ 1,093,495 $ 1,121,869 $ 1,151,911 $ 1,182,806 $ 1,214,443 $ 1,246,975
Prop 218 Vote 60,000
Drainage System 469,376
Street Cleaning 480,492
-
486,124
497,691
-
500,430
512,550
-
517,448
529,926
52,204
-
535,059
547,911
42,448
-
551,807
565,175
29,043
-
570,613
584,376
11,611
-
590,069
604,242
-
-
610,194
624,790
-
-
631,030
646,068
Total Appropriations $ 1,995,483 $ 1,995,713 $ 2,050,469 $ 2,112,467 $ 2,176,465 $ 2,238,851 $ 2,306,900 $ 2,377,117 $ 2,449,427 $ 2,524,073
Excess (Deficiency) of Revenue
Over (Under) Expenditures $ 297 $ 2,108 $ (45,263) $ (96,555) $ (164,931) $ (235,073) $ (314,527) $ (400,176) $ (482,097) $ (554,743)
Less Reserves of 10 Percent $ 199,548 $ 199,571 $ 205,047 $ 211,247 $ 217,647 $ 223,885 $ 230,690 $ 237,712 $ 244,943 $ 252,407
Less Capital Projects:
Drainage Improvement -
CCCWP Requirements -
Total Capital Projects -
-
-
-
-
-
-
-
-
-
Fund Balance 6/30 $ 1,092,811 $ 1,094,896 $ 1,044,157 $ 941,402 $ 770,072 $ 528,760 $ 207,428 $ (199,769) $ (689,097) $ (1,251,305)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
ATTACHMENT NO. 4

xli
Special Revenue Fund
Downtown Landscape Maintenance District
Ten Year Projection
For the Year Ending June 30, 2008
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance 7/01 $ 286,747 $ 187,908 $ 75,883 $ (50,088) $ (187,096) $ (334,853) $ (493,234) $ (663,055) $ (844,683) $ (1,038,497)
Add Revenues:
Taxes $ 207,454 $ 207,454 $ 207,454 $ 207,454 $ 207,454 $ 207,454 $ 207,454 $ 207,454 $ 207,454 $ 207,454
Other Revenues 197,470 203,394 209,495 215,780 222,254 228,921 235,789 242,863 250,149 257,654
Use of Money & Property 8,164 5,172 629
-
-
-
-
-
-
-
Total Revenue $ 413,088 $ 416,020 $ 417,578 $ 423,234 $ 429,708 $ 436,375 $ 443,243 $ 450,317 $ 457,603 $ 465,108
Less Appropriations:
Landscape Maintenance $ 347,681 $ 358,944 $ 369,448 $ 380,993 $ 392,915 $ 404,747 $ 417,433 $ 430,528 $ 444,042 $ 457,998
Gas & Electricity 6,180 6,365 6,556 6,753 6,956 7,165 7,380 7,601 7,829 8,064
Water & Miscellaneous 32,665 33,645 34,654 35,694 36,765 37,868 39,004 40,174 41,379 42,620
City Provided Admin. & General Services 99,043 102,014 105,074 108,226 111,473 114,817 118,262 121,810 125,464 129,228
Assessment Engineering 6,500 6,630 6,763 6,898 7,036 7,177 7,321 7,467 7,616 7,768
County Collection Fees 714 728 743 758 773 788 804 820
836
837
Postage & Mailing 541 557 574 591 609 627 646 665
685
706
Other Fixed Charges 18,603 19,162 19,737 20,329 20,938 21,567 22,214 22,880 23,566 24,273
Total Expenditures $ 511,927 $ 528,045 $ 543,549 $ 560,242 $ 577,465 $ 594,756 $ 613,064 $ 631,945 $ 651,417 $ 671,494
Revenues Over (Under)
Appropriations $ (98,839) $ (112,025) $ (125,971) $ (137,008) $ (147,757) $ (158,381) $ (169,821) $ (181,628) $ (193,814) $ (206,386)
Contingency Reserve $ 31,446 $ 32,465 $ 33,405 $ 34,446 $ 35,521 $ 36,584 $ 37,728 $ 38,908 $ 40,127 $ 41,384
Fund Balance 6/30 $ 156,462 $ 43,418 $ (83,493) $ (221,542) $ (370,374) $ (529,818) $ (700,783) $ (883,591) $ (1,078,624) $ (1,286,267)
ATTACHMENT NO. 5

xlii
City of Concord
Special Revenue Fund
Pine Hollow Landscape Maintenance District
Ten Year Projections
For the Year Ending June 30, 2008
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance 7/01 $ 150,140 $ 142,011 $ 133,674 $ 126,159 $ 116,317 $ 104,741 $ 91,303 $ 75,871 $ 58,301 $ 38,442
Add Revenues:
Taxes $ 61,677 $ 61,677 $ 61,677 $ 61,677 $ 61,677 $ 61,677 $ 61,677 $ 61,677 $ 61,677 $ 61,677
Use of Money & Property 8,444 9,609 11,946 11,171 11,029 10,798 10,474 10,049 9,516 8,868
Total Revenue $ 70,121 $ 71,286 $ 73,623 $ 72,848 $ 72,706 $ 72,475 $ 72,151 $ 71,726 $ 71,193 $ 70,545
Less Appropriations:
Landscape Contract $ 20,156 $ 20,450 $ 20,859 $ 21,276 $ 21,702 $ 22,136 $ 22,579 $ 23,031 $ 23,492 $ 23,962
Landscape Extra Work 15,000 15,300 15,606 15,918 16,236 16,561 16,892 17,230 17,575 17,927
Contract Administration 1,327 1,354 1,381 1,409 1,437 1,466 1,495 1,525 1,556 1,587
Gas & Electricity 899 926 954 983 1,012 1,042 1,073 1,105 1,138 1,172
Capital Replacement Reserve 15,575 15,575 15,575 15,575 15,575 15,575 15,575 15,575 15,575 15,575
Water & Miscellaneous 21,432 22,075 22,737 23,419 24,122 24,846 25,591 26,359 27,150 27,965
Assessment Engineering 3,000 3,060 3,121 3,183 3,247 3,312 3,378 3,446 3,515 3,585
Printing, Publishing & Mailing 453 467 481 495 510 525 541 557 574 591
County Collection Fees 408 416 424 432 441 450 459 468 477 487
Total Expenditures $ 78,250 $ 79,623 $ 81,138 $ 82,690 $ 84,282 $ 85,913 $ 87,583 $ 89,296 $ 91,052 $ 92,851
Revenues Over (Under)
Appropriations $ (8,129) $ (8,337) $ (7,515) $ (9,842) $ (11,576) $ (13,438) $ (15,432) $ (17,570) $ (19,859) $ (22,306)
Contingency Reserve $ 7,825 $ 7,962 $ 8,114 $ 8,269 $ 8,428 $ 8,591 $ 8,758 $ 8,930 $ 9,105 $ 9,285
Fund Balance 6/30 $ 134,186 $ 125,712 $ 118,045 $ 108,048 $ 96,313 $ 82,712 $ 67,113 $ 49,371 $ 29,337 $ 6,851
ATTACHMENT NO. 6

xliii
Special Revenue Fund
Landscape & Lighting Maintenance District No. 3
Ten Year Projection
For the Year Ending June 30, 2008
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance 7/01 $ 188,787 $ 201,734 $ 213,275 $ 225,851 $ 237,442 $ 247,957 $ 257,297 $ 265,357 $ 272,031 $ 277,200
Add Revenues:
Taxes $ 75,006 $ 75,240 $ 75,481 $ 75,729 $ 75,985 $ 76,248 $ 76,519 $ 76,798 $ 77,086 $ 77,382
Other Revenues 600 618 637 656 675 696 717 738 760 783
Use of Money & Property 6,706 8,125 10,695 11,284 11,823 12,306 12,730 13,089 13,377 13,589
Total Revenue $ 82,312 $ 83,983 $ 86,813 $ 87,669 $ 88,483 $ 89,250 $ 89,966 $ 90,625 $ 91,223 $ 91,754
Less Appropriations:
Landscape Contract $ 22,405 $ 23,993 $ 24,503 $ 25,023 $ 25,555 $ 26,100 $ 26,657 $ 27,225 $ 27,805 $ 28,397
Landscape Extra Work 3,045 3,352 3,419 3,487 3,556 3,627 3,700 3,774 3,850 3,927
Landscape Supplies 1,020 1,040 1,061 1,082 1,104 1,126 1,149 1,172 1,195 1,219
Water 32,629 33,608 34,616 35,655 36,725 37,827 38,962 40,131 41,335 42,575
Gas & Electricity 1,980 2,039 2,101 2,164 2,229 2,295 2,365 2,436 2,510 2,586
Capital Replacement Reserve 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000
Assessment Engineering 3,000 3,061 3,123 3,186 3,250 3,315 3,381 3,448 3,518 3,589
Printing, Publishing & Mailing 1,148 1,182 1,217 1,253 1,290 1,328 1,367 1,407 1,448 1,491
County Collection Fees 538 549 560 572 584 596 608 620 633 646
Other Fixed Charges 600 618 637 656 675 696 717 738 760 783
Total Expenditures $ 69,365 $ 72,442 $ 74,237 $ 76,078 $ 77,968 $ 79,910 $ 81,906 $ 83,951 $ 86,054 $ 88,213
Revenues Over (Under)
Appropriations $ 12,947 $ 11,541 $ 12,576 $ 11,591 $ 10,515 $ 9,340 $ 8,060 $ 6,674 $ 5,169 $ 3,541
Contingency Reserve $ 6,937 $ 7,244 $ 7,424 $ 7,608 $ 7,797 $ 7,991 $ 8,191 $ 8,395 $ 8,605 $ 8,821
Fund Balance 6/30 $ 194,797 $ 206,031 $ 218,427 $ 229,834 $ 240,160 $ 249,306 $ 257,166 $ 263,636 $ 268,595 $ 271,920
ATTACHMENT NO. 7

xliv
City of Concord
Special Revenue Fund
Street Lighting Maintenance District
Ten Year Projection
For the Year Ending June 30, 2008
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance 7/01 $ 582,942 $ 726,575 $ 849,767 $ 958,357 $ 1,041,547 $ 991,164 $ 910,513 $ 796,113 $ 645,218 $ 454,924
Add Revenues:
Taxes $ 1,044,549 $ 1,044,549 $ 1,044,549 $ 1,044,549 $ 1,044,549 $ 1,044,549 $ 1,044,549 $ 1,044,549 $ 1,044,549 $ 1,044,549
Use of Money & Property 22,522 30,909 44,101 48,778 49,578 46,382 41,625 35,154 26,833 16,513
Total Revenue $ 1,067,071 $ 1,075,458 $ 1,088,650 $ 1,093,327 $ 1,094,127 $ 1,090,931 $ 1,086,174 $ 1,079,703 $ 1,071,382 $ 1,061,062
Less Appropriations:
Street Lighting (Electricity) $ 600,000 $ 618,000 $ 636,540 $ 655,636 $ 675,305 $ 695,564 $ 716,431 $ 737,924 $ 760,062 $ 782,864
Street Lighting (Consult./Contract) 26,265 27,053 27,865 28,701 29,562 30,449 31,362 32,303 33,272 34,270
Street Lighting (Personnel) 206,383 214,411 220,795 228,837 237,176 244,871 253,802 263,057 272,647 282,600
Street Lighting (Supplies) 20,808 21,224 21,648 22,081 22,523 22,973 23,432 23,901 24,379 24,867
Assessment Engineering 16,500 16,830 17,167 17,510 17,860 18,217 18,581 18,953 19,332 19,719
County Collection Fees 32,640 33,293 33,959 34,638 35,331 36,038 36,759 37,494 38,244 39,009
Other Fixed Charges 20,842 21,455 22,086 22,734 23,403 24,095 24,807 25,541 26,290 27,060
Loan Repayment w/Interest -
-
-
- 103,350 99,375 95,400 91,425 87,450 83,475
Total Expenditures $ 923,438 $ 952,266 $ 980,060 $ 1,010,137 $ 1,144,510 $ 1,171,582 $ 1,200,574 $ 1,230,598 $ 1,261,676 $ 1,293,864
Revenues Over (Under) $ 143,633 $ 123,192 $ 108,590 $ 83,190 $ (50,383) $ (80,651) $ (114,400) $ (150,895) $ (190,294) $ (232,802)
Contingency Reserve $ 92,344 $ 95,227 $ 98,006 $ 101,014 $ 104,116 $ 107,221 $ 110,517 $ 113,917 $ 117,423 $ 121,039
Fund Balance 6/30 $ 634,231 $ 754,540 $ 860,351 $ 940,533 $ 887,048 $ 803,292 $ 685,596 $ 531,301 $ 337,501 $ 101,083
ATTACHMENT NO. 8

xlv
Page 1 of 2
Sewer Enterprise
Twenty Year Projection
for the Year Ending June 30, 2008
Fee Inc $36 Fee Inc $36 Fee Inc $36 Fee Inc $36
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance 7/01 $ 12,797,675 $ 9,359,351 $ 5,269,076 $ 6,335,427 $ 6,869,486 $ 6,495,484 $ 5,181,062 $ 5,396,809 $ 6,526,281 $ 6,535,038
Add Revenues:
Sewer Service Fees $ 17,016,470 $ 17,050,503 $ 19,124,604 $ 19,162,853 $ 19,201,179 $ 19,239,581 $ 21,318,060 $ 23,400,696 $ 23,447,497 $ 23,494,392
Sewer Connection Fees 1,000,000 1,030,000 1,060,900 1,092,727 1,125,509 1,159,274 1,194,052 1,229,874 1,266,770 1,304,773
Interest 381,079 286,832 283,037 322,071 325,975 284,794 257,997 290,807 318,569 298,260
Loan Repayment -
-
-
-
-
- 150,000 200,000 200,000 200,000
Total Revenues $ 18,397,549 $ 18,367,335 $ 20,468,541 $ 20,577,651 $ 20,652,663 $ 20,683,649 $ 22,920,109 $ 25,121,377 $ 25,232,836 $ 25,297,425
Less Expenditures:
Maintenance & Operations $ 4,116,436 $ 4,216,867 $ 4,067,599 $ 4,165,122 $ 4,271,145 $ 4,376,371 $ 4,491,160 $ 4,614,741 $ 4,719,324 $ 4,834,762
Animal Control Notes Payable 248,000
-
-
-
-
-
-
-
-
-
Household Hazardous Waste 468,905 482,972 497,461 512,385 527,757 543,589 559,897 576,694 593,995 605,875
Rehab Bond Payment-Priority 1
Bond Paymnt-Gravity Connection
834,638 832,650 834,655 835,126 834,186 836,776 833,070 833,189 836,903 834,406
In Lieu of Pumping To CCCSD
Payment to CCCSD:
500,000 995,000 995,000 995,000 995,000 995,000 995,000 995,000 995,000 995,000
Operations 9,120,000 9,511,000 9,950,000 10,546,000 11,055,000 11,588,000 12,157,000 12,722,000 13,345,378 13,999,302
Total Appropriations $ 15,287,979 $ 16,038,489 $ 16,344,715 $ 17,053,633 $ 17,683,088 $ 18,339,736 $ 19,036,127 $ 19,741,624 $ 20,490,600 $ 21,269,345
Net Income(Loss) $ 3,109,570 $ 2,328,846 $ 4,123,826 $ 3,524,018 $ 2,969,575 $ 2,343,913 $ 3,883,982 $ 5,379,753 $ 4,742,236 $ 4,028,080
10% Contingency Reserves $ 1,323,644 $ 1,372,787 $ 1,401,760 $ 1,471,112 $ 1,532,615 $ 1,596,437 $ 1,664,816 $ 1,733,674 $ 1,806,470 $ 1,883,406
Reserve for Capital Projects:
City Projects $ 140,894 $ 145,121 $ 149,475 $ 153,959 $ 158,577 $ 163,335 $ 168,235 $ 173,281 $ 178,479 $ 183,834
Capital Facility Contingency 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000
CCCSD Capital Projects 6,207,000 6,074,000 2,708,000 2,636,000 2,985,000 3,295,000 3,300,000 3,877,000 4,355,000 4,485,650
Total Capital Projects $ 6,547,894 $ 6,419,121 $ 3,057,475 $ 2,989,959 $ 3,343,577 $ 3,658,335 $ 3,668,235 $ 4,250,281 $ 4,733,479 $ 4,869,484
Fund Balance 6/30 $ 8,035,707 $ 3,896,289 $ 4,933,667 $ 5,398,374 $ 4,962,869 $ 3,584,625 $ 3,731,993 $ 4,792,607 $ 4,728,568 $ 3,810,228
ATTACHMENT NO. 9
Page 1of 2

xlvi
Page 2 of 2
Sewer Enterprise
Twenty Year Projection
for the Year Ending June 30, 2008
Fee Inc $36 Fee Inc $36 Fee Inc $36 Fee Inc $36 Fee Inc $36
2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
Fund Balance 7/01 $ 5,693,634 $ 5,776,653 $ 4,904,840 $ 5,078,691 $ 6,309,941 $ 6,512,730 $ 5,586,355 $ 5,514,215 $ 6,289,378 $ 5,806,072
Add Revenues:
Sewer Service Fees $ 25,581,381 $ 25,632,544 $ 27,723,809 $ 29,819,257 $ 29,878,896 $ 29,938,654 $ 32,038,531 $ 34,142,608 $ 34,210,893 $ 34,279,315
Sewer Connection Fees 1,343,916 1,384,233 1,425,760 1,468,533 1,512,589 1,557,967 1,604,706 1,652,847 1,702,432 1,753,505
Interest 279,763 260,524 243,501 277,772 312,748 295,100 270,746 287,893 295,011 237,786
Loan Repayment -
-
-
-
-
-
-
-
-
-
Total Revenues $ 27,205,060 $ 27,277,301 $ 29,393,070 $ 31,565,562 $ 31,704,233 $ 31,791,721 $ 33,913,983 $ 36,083,348 $ 36,208,336 $ 36,270,606
Less Expenditures:
Maintenance & Operations $ 4,979,805 $ 5,129,199 $ 5,283,075 $ 5,441,567 $ 5,604,814 $ 5,772,958 $ 5,946,147 $ 6,124,531 $ 6,308,267 $ 6,497,515
Animal Control Notes Payable -
-
-
-
-
-
-
-
-
-
Household Hazardous Waste 617,993 630,353 642,960 655,819 668,935 682,314 695,960 709,879 724,077 738,559
Rehab Bond Payment-Priority 1
Bond Paymnt-Gravity Connection
834,406 835,860 836,029 834,873 837,352 838,761 838,666 837,332 839,612 839,912
In Lieu of Pumping To CCCSD
Payment to CCCSD:
995,000 995,000 995,000 995,000 995,000 995,000 995,000 995,000 995,000 995,000
Operations 14,685,268 15,404,846 16,159,683 16,951,507 17,782,131 18,653,455 19,567,474 20,526,280 21,532,068 22,587,139
Total Appropriations $ 22,112,472 $ 22,995,258 $ 23,916,747 $ 24,878,766 $ 25,888,232 $ 26,942,488 $ 28,043,247 $ 29,193,022 $ 30,399,024 $ 31,658,125
NET INCOME(LOSS) $ 5,092,588 $ 4,282,043 $ 5,476,323 $ 6,686,796 $ 5,816,001 $ 4,849,233 $ 5,870,736 $ 6,890,326 $ 5,809,312 $ 4,612,481
10% Contingency Reserves $ 1,966,507 $ 2,053,405 $ 2,144,276 $ 2,239,307 $ 2,338,695 $ 2,442,641 $ 2,551,362 $ 2,665,081 $ 2,784,034 $ 2,908,465
Reserve for Capital Projects:
City Projects $ 189,349 $ 195,029 $ 200,880 $ 206,906 $ 213,113 $ 219,506 $ 226,091 $ 232,874 $ 239,860 $ 247,056
Capital Facility Contingency 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000
CCCSD Capital Projects 4,620,220 4,758,827 4,901,592 5,048,640 5,200,099 5,356,102 5,516,785 5,682,289 5,852,758 6,028,341
Total Capital Projects $ 5,009,569 $ 5,153,856 $ 5,302,472 $ 5,455,546 $ 5,613,212 $ 5,775,608 $ 5,942,876 $ 6,115,163 $ 6,292,618 $ 6,475,397
Fund Balance 6/30 $ 3,810,146 $ 2,851,435 $ 2,934,415 $ 4,070,634 $ 4,174,035 $ 3,143,714 $ 2,962,853 $ 3,624,297 $ 3,022,038 $ 1,034,691
ATTACHMENT NO. 9
Page 2of 2

xlvii
City of Concord
Golf Course
Ten Year Projection
For the Year Ending June 30, 2008
Fee Inc. Fee Inc. Fee Inc. Fee Inc. Fee Inc.
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance 7/01 $ 55,146 $ 147,902 $ 156,869 $ 165,372 $ 166,553 $ 174,417 $ 175,524 $ 183,861 $ 185,023 $ 194,344
Add Revenues:
Fees $ 1,501,759 $ 1,501,759 $ 1,576,847 $ 1,576,847 $ 1,655,689 $ 1,655,689 $ 1,738,473 $ 1,738,473 $ 1,825,396 $ 1,825,396
Rentals 206,784 210,723 218,555 222,733 231,001 235,434 244,162 248,865 258,079 263,068
Merchandise Sales 28,278 29,126 30,000 30,900 31,827 32,782 33,765 34,778 35,821 36,896
Other Revenues 586,525 50,000 239,042 148,390 50,000 50,000 50,000 50,000 50,000 50,000
Interest 3,492 5,976 7,860 8,096 8,316 8,535 8,765 8,997 9,252 9,514
Total Revenues $ 2,326,838 $ 1,797,584 $ 2,072,304 $ 1,986,966 $ 1,976,833 $ 1,982,440 $ 2,075,165 $ 2,081,113 $ 2,178,548 $ 2,184,874
Operating Expenditures
Operations $ 553,830 $ 625,573 $ 683,392 $ 667,186 $ 716,969 $ 698,314 $ 751,077 $ 731,162 $ 791,910 $ 773,189
Maintenance 925,192 943,118 970,324 998,344 1,027,202 1,056,924 1,087,536 1,119,064 1,151,534 1,183,941
Debt Service 218,535 219,926 221,043 221,865 224,798 226,095 228,215 229,725 225,783 226,375
Total Expenditures $ 1,697,557 $ 1,788,617 $ 1,874,759 $ 1,887,395 $ 1,968,969 $ 1,981,333 $ 2,066,828 $ 2,079,951 $ 2,169,227 $ 2,183,505
Net Income (Loss) $ 629,281 $ 8,967 $ 197,545 $ 99,571 $ 7,864 $ 1,107 $ 8,337 $ 1,162 $ 9,321 $ 1,369
10 % Contingency Reserves $ 147,902 $ 156,869 $ 165,372 $ 166,553 $ 174,417 $ 175,524 $ 183,861 $ 185,023 $ 194,344 $ 195,713
Less Capital Expenses:
Projects $ 536,525 $ - $ 189,042 $ 98,390 $ - $ - $ - $ - $ - $ -
Capital Projects Reserve - -
-
-
-
-
-
-
-
-
Total Capital Expenses $ 536,525 $ - $ 189,042 $ 98,390 $ - $ - $ - $ - $ - $ -
Fund Balance 6/30 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
ATTACHMENT NO. 10

xlviii
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance 7/01 $ 7,579,531 $ 2,736,827 $ 1,526,550 $ 474,499 $ 349,251 $ 516,397 $ 927,811 $ 1,052,407 $ 1,422,189 $ 2,015,330
Add Revenues:
Gross Tax Increment $ 14,892,075 $ 15,471,502 $ 16,068,312 $ 16,978,368 $ 17,813,072 $ 18,812,063 $ 19,748,544 $ 20,730,352 $ 21,949,766 $ 23,272,411
Less: Pass Through Payments (796,539) (916,651) (1,040,683) (1,223,539) (1,391,779) (1,592,824) (1,781,833) (2,002,614) (2,273,068) (2,565,404)
Tax Increment Rebates (343,469) (348,729) (354,093) (359,561) (365,136) (370,819) (376,614) (382,309) (388,016) (393,834)
Low & Moderate Income Housing (2,917,583) (3,033,468) (3,152,830) (3,334,842) (3,501,782) (3,701,580) (3,888,876) (4,085,238) (4,329,121) (4,593,650)
Net Tax Increment $ 10,834,484 $ 11,172,654 $ 11,520,706 $ 12,060,426 $ 12,554,375 $ 13,146,840 $ 13,701,221 $ 14,260,191 $ 14,959,561 $ 15,719,523
Use Of Money & Property $ 183,156 $ 87,956 $ 51,791 $ 20,974 $ 21,113 $ 35,225 $ 48,298 $ 60,356 $ 83,842 $ 116,602
Home Depot Ground Lease 910,000 910,000 910,000 1,001,000 1,001,000 1,001,000 1,001,000 1,001,000 1,101,100 1,101,100
Property Sales -
-
-
-
-
-
-
-
-
-
Rentals 46,505 47,900 49,337 50,817 52,341 53,911 55,529 57,195 58,911 27,305
Transfer In (Fry's) 322,041 352,046 383,899 417,701 453,558 491,582 531,891 574,608 619,865 667,797
Other 20,717 20,717 20,717 20,717 15,539
-
-
-
-
-
Subtotal Other Sources $ 1,482,419 $ 1,418,619 $ 1,415,744 $ 1,511,209 $ 1,543,551 $ 1,581,718 $ 1,636,718 $ 1,693,159 $ 1,863,718 $ 1,912,804
Total Revenue $ 12,316,903 $ 12,591,273 $ 12,936,450 $ 13,571,635 $ 14,097,926 $ 14,728,558 $ 15,337,939 $ 15,953,350 $ 16,823,279 $ 17,632,327
Less Appropriations:
Operations $ 3,417,909 $ 3,511,021 $ 3,598,716 $ 3,695,441 $ 3,794,997 $ 3,893,123 $ 3,998,487 $ 4,117,587 $ 4,229,529 $ 4,343,790
Debt Service 7,849,162 7,900,319 7,819,686 7,828,280 7,823,770 7,820,904 7,809,440 7,815,822 7,803,110 7,790,963
Total Appropriations $ 11,267,071 $ 11,411,340 $ 11,418,402 $ 11,523,721 $ 11,618,767 $ 11,714,027 $ 11,807,927 $ 11,933,409 $ 12,032,639 $ 12,134,753
Excess (Deficiency) of Revenues
Over (Under) Expenditures 1,049,832
1,179,933
City of Concord
Redevelopment Agency
Ten Year Projection
For the Year Ending June 30, 2008
1,518,048
2,047,914
Less Capital Projects
Strategic Plan Projects $ 2,235,000 $ 300,000 $ 400,000 $ 950,000 $ 750,000 $ 1,500,000 $ 2,800,000 $ 3,000,000 $ 3,500,000 $ 4,000,000
Capital Projects 3,319,520 1,721,869 1,769,579 788,508 1,091,163 593,897 55,534 57,200 58,916 60,683
Total Capital Expenses $ 5,554,520 $ 2,021,869 $ 2,169,579 $ 1,738,508 $ 1,841,163 $ 2,093,897 $ 2,855,534 $ 3,057,200 $ 3,558,916 $ 4,060,683
Other Financing Sources (Uses)
Transfers Out $ (15,975) $ (16,295) $ (16,621) $ (16,953) $ (17,292) $ (17,638) $ (17,991) $ (18,351) $ (18,718) $ (19,092)
Fry's Loan Disbursement (322,041) (352,046) (383,899) (417,701) (453,558) (491,582) (531,891) (574,608) (619,865) (667,797)
Total Other Financing Sources (Uses) $ (338,016) $ (368,341) $ (400,520) $ (434,654) $ (470,850) $ (509,220) $ (549,882) $ (592,959) $ (638,583) $ (686,889)
Excess (Deficiency) of Revenues and Other
Sources Over (Under) Expenditures
and Other Financing Uses $ (4,842,704) $ (1,210,277) $ (1,052,051) $ (125,248) $ 167,146 $ 411,414 $ 124,596 $ 369,782 $ 593,141 $ 750,002
Fund Balance - 6/30 $ 2,736,827 $ 1,526,550 $ 474,499 $ 349,251 $ 516,397 $ 927,811 $ 1,052,407 $ 1,422,189 $ 2,015,330 $ 2,765,332
2,479,159
3,014,531
3,530,012
4,019,941
4,790,640
5,497,574
ATTACHMENT NO. 11

xlix
The Government Finance Officers
Association of the United States and
Canada (GFOA) presented a
Distinguished Budget Presentation
Award to the City of Concord,
California for its annual budget for the
fiscal year beginning July 1, 2006.
In order to receive this award, a
governmental unit must publish a
budget document that meets program
criteria as a policy document, as an
operations guide, as a financial plan,
and as a communications device.
This award is valid for a period of one
year only. We believe our current
budget continues to conform to
program requirements, and we are
submitting it to GFOA to determine its
eligibility for another award.

This page intentionally left blank and unnumbered.

1
City Organization and Programs
Our mission is to join with our community to make Concord a
city of the highest quality. We do this by providing responsive, cost effective, and
innovative local government services.
Adopted July, 2007

2
City Management
Administrative Services
City Clerk Services
City Council Services
Community Relations
Franchise Management
Printing Services
Appointive/Advisory Boards,
Committees, Commissions
Direct Authority
City Attorney
Claims Processing
Legal Counsel to City Council,
Commissions, Committees
Liability Defense
Municipal Code Violation ProsecutionOrdinances/Resolutions/Contracts
Community &
Recreation Services
Community Services
Golf Course
Pavilion Management/
Operations Agreement
Recreation Services
Commission on Aging
Community Services
Commission
Human Relations Commission
Parks, Recreation &
Open Space Com-
Assistant City Manager
Building, Engineering
& Neighborhood
Services
Building
Capital Improvement
Design
Capital Improvement
Inspection
Capital Improvement
Contract Administration
Development Review
and Permits
Encroachment Permit
Review and Inspection
Floodplain Management
and permits
Grading Permit Review
and Inspection
Mitigation Monitoring/
Condition Compliance
Program
Neighborhood Services
Public Information
Subdivision Maps,
Plans
and Inspection
Building Appeals Board
Public Works
The People of the City of Concord
City Council/Redevelopment Agency
Mayor and Four Councilmembers
ADA Compliance
Program
Citywide Street Light
Assessment District
Custodial Services
Facility Maintenance
Fleet Management
Landscape Assessment
Districts
Lease Management
Parks Services
Sewer Enterprise
Signs/Striping/Signals
Maintenance
Storm Drain Maintenance
Stormwater Management
Street Maintenance
Street Sweeping
Transportation Planning
City Manager
Information
Technology
E-Government
GIS/Land Use
Networks, Microcomputers
& Client-Server
Services
Business Systems &
Programming
Telecommunications
Voice Services
Human Resources
Employment Services
Risk Management/Organizational
Training
Personnel Board
City Treasurer
Assessment Districts
Bond Service
Deposits
Investments
Finance
Budget & Financial
Planning
Financial Operations
Materials Management
Treasury
City Clerk
Council Proceedings
Municipal Elections
Oaths
Public Notices
Planning &
Economic
Development
Economic Development
Housing
Planning
Redevelopment Agency
Design Review Board
Mobile Home Rent
Review Board
Planning Commission
ORGANIZATION CHART - CITY OF CONCORD
The City of Concord has a City Council/City Manager form of government. Five Council members, the City Clerk, and the City Treasurer are elected by the voters. The Council appoints the City Manager and the City Attorney. The
Police
Administrative Services
Emergency Preparedness
Field Operations
Police
Support Services
Concord Naval
Weapons Station
Public Outreach
Reuse Planning
Financial Feasibility
Fiscal Sustainability
Conveyance
Strategies
Citizens Advisory
Committee
Technical
Advisory Group

3
Building Appeals Board
Building
Building Inspection
P.lan Review
Public Information
Response to Citizen
Complaints
.48 Administrative Support
(FTE Part-time)
3 Building Inspector
1 Building Inspector Supervisor
1 Building Plans Engineer
3 Permit Technicians
3 Senior Building Inspector
Neighborhood Services
Code Enforement
Neighborhood Cleanup
Neighborhood Partnership
Multi-Family Housing
Inspection
1 Building Inspector
.48 Craft Worker (FTE Part-time)
2 Permit Technician
4 Neighborhood Preservation
Specialist
2 Neighborhood Pres. Supervisor
1 Neighborhood Services Manager
.75 Technician (FTE Part-time)
Administration
Clerical Support
Administrative Support
Mitigation Monitoring Program
Public Information
1 Administrative Analyst
1 Administrative Clerk II
1 Administrative Secretary
Building, Engineering & Neighborhood Services
Current Development
Permit Center
Director of Building, Engineering & Neighborhood Services
1 Senior Civil Engineer
Development Review
Encroachment Permit Review
Floodzone Regulations
Grading Permit Review
Public Improvement Plan Review
Public Information
Sewer Permits
Subdivision Map Review
1 Associate Civil Engineer
1 Permit Technician II
3 Permit Tecnician III
.70 Professional (FTE Part-time)
.70 Project Manager (FTE Part-time)
.20 Technician (FTE Part-time)
Total Full-Time Staff - 44
FTE Part-Time - 4.90
Inspection Inspection
Development Inspection
Encroachment Permit Inspection
Erosion Control Monitoring
Grading Permit Inspection
3 Construction Inspector
.15 Technician (FTE Part-time)
Design
Capital Improvement Design
Capital Improvement Contract
Administration
.96 Administrative Support
(FTE Part-time)
1 Assistant Engineer
1 Senior Civil Engineer
.48 Technician (FTE Part-time)
Capital Improvement Projects
1 Senior Civil Engineer
Construction
Capital Improvement
Inspection
Capital Improvement Contract
Administration
3 Construction Inspector
1 Construction Inspector Supervisor
2 Associate Civil Engineer

4
Ordinance, Resolution, Contract Preparation
Legal Counsel to City Council, Commissions, Committees
Liability Defense
Municipal Code Violation Prosecution
Redevelopment Agency Representation
2 Assistant City Attorney
1 Deputy City Attorney
City Attorney
Total Full-Time Staff - 6
Legal Services
Administration
Administrative Support
Claims Processing
Clerical Support
Public Information
1 Executive Legal Secretary
1 Legal Secretary

5
City Clerk
Administrative Services
Bid Openings
Boards & Commissions Administration
Campaign Disclosure Filing
Citywide Records Management
Program
Contracts/Agreements Processing
Council Agenda Packet/Mailings
Council Minute Preparation
Document Imaging Program
Elections
Historical Action Tracking/Research
Legal Notices
Mail Services
Proclamations
Public Records
Public Information
Resolutions/Ordinances
Sister City Program
.98 Administrative Clerk II
0.57 Administrative Support
(FTE Part-Time)
1 Administrative Services Coordinator
1 Administrative Secretary
1 Administrative Asisistant
City Council
Community Relations
City Publications
City Website Content Management
Community Relations
Employee Communication
Government Access Programming
Intranet Content Management
Media Relations
Video Services
1 Community Relations Manager
1 Video Services Coordinator
0.04 Video Technician (FTE Part-Time)
City Management
City Manager
Assistant City Manager
Total Full-Time Staff - 15
FTE Part-Time Staff - .90
Director of City Management
Printing Services
Artwork Composition
Copier Service
Document Assembly
Offset Printing
Project Cost Estimates
User Consultation
0.04 Administrative Support (FTE Part-Time)
1 Desktop Publishing Specialist
1 Duplicating/Offset Printing Operator
1 Printing Services Supervisor
1 Sr. Offset Duplicating Machine Operator
1 Executive Assistant - Council/City Manager
City Council/
Budget Management/Long Range
Planning
Citizen Complaint Intervention
Council Committee System
Council Correspondence
Event Coordination/Ceremonies
Interdepartmental Coordination
Legislative Advocacy
Organizational Initiatives
0.02 Administrative Clerk II
0.25 Administrative Support (FTE Part-
Time)
Franchise Management
Cable Television Liaison/Customer
Service
Energy Services Management
Franchise Administration
Solid Waste/Recycling Management

6
Administration
Administrative Support
Clerical Support
Recreation Facilities Planning
1 Administrative Assistant
1 Recreation Customer Service
Coordinator
Community Services
CDBG Administrator
Substructure Human Services
1 Community Services Manager
.48 Administrative Support (FTE
Part-Time)
Community & Recreation Services
Director of Community & Recreation Services
Recreation Services
Adult Sports
Aquatics
Camp Concord
Community Center
Festivals/Events
Recreation Classes
Senior Center
Youth and Family Services
1 Camp Director
8.24 Camp Specialist
(FTE Part-Time)
2 Program Aide
5 Program Coordinator
1 Recreation Program Coordinator
Contractual
4 Recreation Program
Manager
70.39 Recreation Specialist
(FTE Part-Time)
2 Senior Program Manager
1 Camp Facility Specialist
Total Full-Time Staff - 20
FTE Part-Time Staff - 79.11
FTE = Full-Time Equivalent
Golf Course
Administration
Food/Beverage Services Agreement
Golf Professional Services
Agreement
Golf Maintenance Agreement
Commission on Aging
Community Services Commission
Human Relations Commission
Parks, Recreation and
Open Space Commission

7
Citizens Advisory Committee
Concord Naval Weapons Station
Director
Total Full-Time Staff - 3
Administration
Public Outreach
Reuse Planning
Financial Feasibility
Fiscal Sustainability
Conveyance Strategies
1 Reuse Manager
1 Administrative Assistant
Technical Advisory Group

8
City Treasurer
Treasury
Accounts Receivable
Assessment District Administration
Bond Service Program
Business Licenses/Permits
Investment of City Funds
Revenue Collection
Small Claims Administration
2 Account Clerk III
1 Administrative Clerk III
1 Revenue Generation Team Leader
1 Treasury Manager
1 Treasury Technician
Financial Operations
Accounting
Accounts Payable
Financial Reporting
Grants
Payroll
1 Accountant I
3 Accountant II
1 Account Clerk II
1 Accounts Payable Team Leader
1 Financial Operations Manager
1 Payroll Specialist
1 Payroll Technician
3 Account Clerk III
Finance
Director of Finance
Total Full-Time Staff - 27
Purchasing & Materials
Management
Central Stores
Goods & Services Procurement
In-House Deliveries
Public Project Procurement
Receiving
Surplus Property Storage/Disposal
1 Administrative Clerk II
1 Buyer
1 Central Storekeeper
1 Purchasing Agent
Budget &
Financial Planning
10-Year Financial Plan
CIP Support
Financial Analysis
Operating Budget
Performance-Based Budget
1 Accountant II
1 Financial Analyst

9
Employment
Services
2 Human Resources Technician II
1 Employee Services Manager
Human Resources
Director of Human Resources
Total Full-Time Staff - 9
Risk Management/
Organizational Training
1 Sr. Human Resources Analyst
1 Human Resources Analyst II
1 Employment Services Manager
1 Human Resources Analyst I
Personnel Board

10
Data Base Systems
& Programming
Application Provisioning
Integration Services
On-going Support
Security Provisioning
Database Management
System Development/
Programming
1 Systems & Programming
Manager
2 Senior Programming
Analysts
1 Senior System Analyst
Geographic
Information Systems
Land Records
Parcel Maintenance
Street Naming and
Addressing
Spatial Analysis
1 GIS Program
Supervisor
1 GIS Technician
Desktop Support
Services
PC Provisioning
Software License Compliance,
Management,
Support Testing,
Packaging
Print Provisioning
Break/Fix/Help Desk
Equipment Moves/
Adds/Changes
(MACS)
Remote Access
Application Provisioning
Security Provisioning
Hardware & Software
Asset Management
1 Microcomputer Coordinator
Network Support
Services
Server Provisioning
Network Provisioning
Security Provisioning
Data Retention
Secure Data Destruction
WiFi System Provisioning
.5 Information System
Technician II
1 Senior Network Systems
Engineer
1 Network Engineer
Information Technology
Director of Information Technology
Total Full-Time Staff - 18
FTE Part-Time Staff - 1.99
Training Services
Provisioning of Training
Facility
Provisioning of Training
Classes across City
Provided Software
Applications
Partnership with other
Agencies
1.44 Technician (FTE-
Part-Time)
Police Information
Systems
Information Systems
1 Information Systems
Technician
1 Microcomputer Coordinator
1 Systems & Programming
Manager
1 Senior
Programmer Analyst
Telecommunications
PBX Infrastructure
Cellular Service
Clayton Support/Liaison
with Vendors
Voice Mail Infrastructure
Commercial Voice &
Data Line Provisioning
Wi-Fi System Provisioning
Surveillance Systems
Indoor Cable Plant
Outdoor Cable Plant
I-Net Provisioning
Internal Phone Directory
.25 Administrative Analyst
.5 Information Systems
Technician II
1 Telecommunications
Manager
Web Services
City Website Management
& Development
Internet E-mail Services
Intranet Management
E-mail Campaigns
Domain Registration
1 Web Coordinator
.
Document Services
Template Creation, Updating,
and Support
PowerPoint Presentations
Document Processing/
Production
City Publications Backup
Design and Layout
Support for Print
Services
Photo/Graphic Manipulation
and Insertion
SurveyPro Input /Reports
Telephone and City
Directories
PD Policy and Manuals
Assistance
.48 Document Specialist
(FTE Part-Time)
.07 Intern (FTE Part-
Time)
Administration
Maintain Currency with
Applicable Laws and
Regulations
Manage Citywide
Techonology Replacement
Fund
Budget Preparation and
Maintenance
Business-Value Based
Records Keeping
Vendor Billing Coordination
.75 Administrative Analyst

11
Planning
Development Review
General Plan Development and Implementation
Land Use Policy Analyses
1 Administrative Clerk III
1 Administrative Secretary
1 Assistant Planner
1 Planning Manager
2 Principal Planner
4 Senior Planner
1 Planning Technician
Planning & Economic Development
Director of Planning & Economic Development
Planning Commission
Design Review Board
Zoning Administrator
Total Full-Time Staff - 26
Part-Time Staff - 1.22
Economic Development/
Redevelopment Agency
Economic Development Strategy
Redevelopment Ten-Year Implementation
Plan
.5 Administrative Assistant
1 Administrative Secretary
1 Business Development Manager
1 Downtown Coordinator
1 Economic Development/Redevelopment
Manager
1 Economic Development Specialist
.24 Professional (FTE Part-Time)
.48 Administrative Support (FTE Part-
Time)
Administration
.5 Administrative Assistant
Housing
Housing Rehabilitation
Mobile Home Rent Review
Assisted Housing Development
1 Administrative Secretary
1 Housing Manager
1 Housing Program Analyst
1 Housing Rehabilitation Coordinator
1 Housing Rehabilitation Specialist
1 Senior Housing Rehab. Specialist
.50 Administrative Support
(FTE Part-Time)
1 Administrative Clerk III
Mobile House
Rent Review Board

12
District
Command
Northern
Command
(Patrol)
1 CSO
1 Lieutenant
1.44 Public Safety
Assistant
(FTE Part-
Time)
Southern
Command
1 CSO
1 Lieutenant
1.44 Public Safety
Assistant
(FTE Part-
Time)
Valley
Command
(Patrol)
1 CSO
1 Lieutenant
1.44 Public Safety
Assistant
(FTE Part-
Time)
CSO=Community Services
Community
Service Desk
Differential
Police
Responses
2 CSO
4.59 Public Safety
Assistant
(FTE Part-
Time)
Operations
Command
Selective
Enforcement
Special Events
Parking
Vehicle Abatement
1 Administrative
Clerk III
1 Sergeant
1 CSO
4.52 Public Safety
Assistant (FTE
Part-Time)
Patrol
Operations
& Response
Corporal
Program
Police Training
Program
SET
SWAT
K-9
4 Lieutenant
9 Sergeant
Professional
Standards
1 Sergeant
Field
Operations
1 Captain
Special
Operations
Detention
Catastrophic
Incident
Management
Division Audit
and Control
Deployment
and Strategy
5 CSO/Detention
1 Sergeant
1 Administrative
Secretary
Internal
Operations
Equipment & Alarms
Budget &
Purchasing
Licenses & Permits
Building
Maintenance
1 CSO
1 Financial
Analyst
Administrative
Services
1 Captain
Public Information
Crime Prevention/
Neighborhood
Watch
Volunteers in
Police Services
1 Executive Secretary
Training Comm. Action & Communications Crime Scene Records Detectives Detectives
Awareness/Crime
Investigations/
Analysis
Property
Personnel
Reserves
Emergency
Preparedness
1 Sergeant
.75 Technician (FTE
Part-Time)
3.26 Public Safety
Assistant (FTE
Part-Time)
Police
Chief of Police
Total Full-Time Staff - 219
FTE Part-Time Staff - 23.06
1 Sergeant
.76 Manager of
Volunteer
Services
(FTE Part-
Time)
1 Administrative Secretary
1 Administrative
Clerk III
Dispatch
2 Dispatcher I
10 Dispatcher II
4 Lead Dispatcher
1 Sergeant
1.66 Public Safety
Assistant (FTE
Part-Time)
Crime Scene
Investigation
Property and
Evidence
2 CSO
4 Forensic
Specialist I
1 Lead Forensic
Specialist
.49 Public Safety
Assistant (FTE
Part-Time)
Support
Operations
1 Captain
Records
Warrants
Public
Information
7 Administrative
Clerk II
3 Administrative
Clerk III
1 Administrative
Secretary
1 Police Records
Manager
.97 Public Safety
Assistant (FTE
Part-Time)
1 Administrative
Secretary
Youth Services
Crime
Education
School Resource
Gangs
Intelligence
Persons
Crime Analysis
1 Administrative
Clerk II
1 Lieutenant
2 Sergeants
1 Violence-Victim
Advocate
1 Youth Violence
Prevention
Specialist
1 Senior Crimes
Analyst
.75 Crime Analyst
(FTE Part-Time)
.5 Violence Victim
Advocate (Part-
Time)
Financial
Narcotics
2 Administrative
Clerk II
1 Lieutenant
2 Sergeant
.49 Public Safety
Assistant (FTE
Part-Time)

13
Administration
Administrative Support
Clerical Support
Lighting Assessment
District
Public Information
Special Projects
Stormwater
Management
1 Administrative Assistant
2 Administrative Clerk III
1 Administrative Secretary
1 Sr. Administrative
Analyst
1 Sr. Construction
Fleet Management
1 Fleet Manager
Contractual Vehicle
Repair
Garage Operations
Vehicle Maintenance
Repairs &
Replacement
1 Lead Worker
4 Equipment Mechanic
Street Lights
1 Transportation Program
Manager II
Technician
Transportation
1 Transportation Manager
Transportation
Planning
Geometric Design
Transportation Planning
2 Transportation Program
Coordinator
Public Works
Director of Public Works
Total Full-Time Staff - 112
FTE Part-Time Staff - 39.20
Signs/Striping/
Maintenance
Pavement Markings
.90 General Laborer
(FTE Part-Time)
1 Lead Worker
1 Maintenance Team
Leader
3 Maintenance
Worker II
Pump Station/Sewers
Central Contra Costa
Sanitary District
Pump Station Operations
Sewer Pipe Maintenance
USA Locates
1 Lead Worker
1 Maintenance Team
Leader
6 Maintenance Worker II
1 Pump Station Operator
Infrastructure
Maintenance
1 Infrastructure Manager
Streets &
Drainage
Curb/Gutter/Sidewalk
Repair
Storm Drainage
Street Maintenance
Street Sweeping
Storm Water
Management
3.05 General Laborer (FTE
Part-Time)
3 Heavy Equipment
Operator I
1 Heavy Equipment
Operator II
1 Maintenace Worker I
5 Maintenance Worker II
2 Sr. Maintenance Team
Leader
3 Sweeper Operator
Parks Services Facility Maintenance
1 Parks Manager 1 Facilities Mt. Man-
Community Action Team
Landscape Assessment
Districts
Medians
Open Space/Pest &
Weed Control
Parks Maintenance
Tree Maintenance
1 Administrative Clerk III
2 Environmental
Maintenance Technician
6 General Laborer
31.41 General Laborer
(FTE Part-Time)
1 Heavy Equipment
Operator I
5 Landscape Gardener
5 Maintenance Gardener
1 Maintenance Sprinkler
Fitter
3 Maintenance Team
Leader
1 Maintenance Worker II
3 Parks Lead Worker
2 Sr. Maintenance Team
Leader
1 Tree Lead Worker
2 Tree Trimmer
1 Horticultureal Advisor
ADA Compliance
Program
Custodial Services
Facility Maintenance
Hazardous Materials
Management
Repairs & Alterations
Security and Alarms
Lease Management
6 Custodian
2.4 Custodian (FTE
Part-Time
.24 Craft Worker (FTE
Part-Time)
1.2 General Laborer (FTE
Part-Time)
2 Lead Custodian
3 Maintenance
Carpenter
3 Maintenance
Electrician
2 Maintenance Painter
2 Maintenance Utility
Mechanic
2 Maintenance Worker II
2 Sr. Maintenance Team
Leader
2 Recreation Utility
Worker
1 Facilities Maintenance

CITY OF CONCORD
COMPARATIVE SUMMARY OF
AUTHORIZED FULL-TIME POSITIONS
FOR THE YEAR ENDING JUNE 30, 2008
2005-2006 2006-2007 2007-2008 Incr.
Budget Budget Budget
A B C D = C - B
GENERAL FUND
Building, Engineering & Neighborhood Services * 47.0 45.0 44.0 (1.0)
City Attorney 6.0 6.0 6.0 0.0
City Council 6.0 6.0 6.0 0.0
City Management 15.0 15.0 15.0 0.0
Community & Recreation Services 21.0 20.0 20.0 0.0
Finance * 26.0 26.0 27.0 1.0
Human Resources 8.0 9.0 9.0 0.0
Information Technology 14.0 14.0 18.0 4.0
Concord Community Reuse Project 0.0 0.0 3.0 3.0
Planning and Economic Development * 20.0 18.0 18.0 0.0
Police 224.0 223.0 219.0 (4.0)
Public Works 98.0 99.0 99.0 0.0
Total General Fund 485.0 481.0 484.0 3.0
ENTERPRISE FUNDS
Storm Water Management 4.0 4.0 4.0 0.0
Sewer 9.0 9.0 9.0 0.0
Golf Course ** 5.0 0.0 0.0 0.0
Total Enterprise Funds 18.0 13.0 13.0 0.0
GRAND TOTAL CITY AUTHORIZED POSITIONS 503.0 494.0 497.0 3.0
REDEVELOPMENT AGENCY 7.0 7.0 8.0 1.0
TOTAL CITY AND REDEVELOPMENT AGENCY 510.0 501.0 505.0 4.0
*Includes one overfilled position.
**Golf Course maintenance staff supplanted by outside services maintenance contract 1/2006.

Nestled in the foothills of Mt. Diablo, Concord is the largest city in Contra Costa
County with approximately 125,203 residents occupying 31.1 square miles. Its
central location offers easy access to San Francisco, Oakland, the Silicon Valley,
the redwoods of Northern California, the wineries of Napa Valley, the rugged
coastline of Monterey, and the astonishing beauty of the the Sierra mountain range.
Bay Area Rapid Transit (BART) high-speed trains, local bus services, Amtrak,
ferries and international airports provide transportation options for residents,
commuters and visitors.
Concord has attracted some of the country’s leading financial and commercial
businesses. Affordability, accessibilty and a proficient workforce contribute to
Concord’s appeal. Concord’s varied housing choices include new homes,
apartments, established neighborhoods and townhouses in a broad spectrum of
price ranges. Twenty-five City parks, a state-of-the-art hospital, a wide variety of
restaurants, regional shopping centers, two community centers, a senior center and
first-rate weather join the list of Concord’s assets.
Concord is a General Law City and operates under the Council-Manager form of
government. The five members of the City Council are elected at large for four-year
staggered terms. The Council selects representatives after each election to serve
as Mayor and Vice-Mayor for what has traditionally been a one-year term. Under
this system, the Council appoints the City Manager. The departments that make up
the city government include Building Engineering & Neighborhood Services, City
Attorney, City Management, Community & Recreation Services, Finance, Human
Resources, Information Technology, Planning and Economic Development, Police
and Public Works.
15

An Early History of Concord, California
Once the Town of Todos Santos on the Land Grant of Monte Del Diablo
• A small tribelet of Chupcan (Bay Miwok) Indians were the first know inhabitants of the valley.
Dominated by a great mountain to their south, the Chupcan lived along the valley's streams,
which flowed north to the wide tule marshes on the edge of the Bay. They shared the valley
and the oak-covered hills with tremendous herds of elk, deer and antelope. Salmon filled
the streams; grizzly bears roamed foothills.
• In 1772 Spanish explorers, led by Captain Pedro Fages and Father Juan Crespi, became
the first Europeans to cross this area. For the next 50 to 60 years, the Spanish would
explore, but not settle in our valley.
• In 1828, Don Salvio Pacheco petitioned the Mexican government for lands in the valley and
received the "Monte del Diablo" land grant in 1834. The 17,921 acre grant covered our
valley from the Walnut Creek channel east to the hills and generally from the Mt. Diablo
foothills north to Suisun Bay.
• The name "Monte del Diablo" originally had been used by Spanish soldiers to describe a
dense thicket (monte) of willows at the north end of our valley. The soldiers believed the
thicket was possessed by evil, devilish Man spirits, hence the name "Monte del Diablo,"
thicket of the devil.
• Don Salvio's son, Fernando Pacheco, was sent immediately to occupy the grant and begin
cattle operations on the Pacheco family's new Rancho which he managed from an adobe
still standing in Hillcrest Park. The family joined him in 1846. Don Salvio's grand adobe,
which is still located in downtown Concord, became the business, social and cultural center
of the region.
• Don Francisco Galindo married Don Salvio's daughter, Maria Dolores Manuela. The
Galindo's wood frame home, also on the national register, remains today near the Clayton
Road extension and Galindo Street.
• A new town called Pacheco, adjacent to the Rancho, prospered as an industrial and
shipping center. Its prosperity was short lived due to fires, flooding and the 1868
earthquake.
• In 1868, Don Salvio Pacheco, his son Fernando, and his son-in-law Francisco Galindo
created a new town at the center of their Rancho. They called their new town Todos Santos
(All Saints), and, in 1869, offered lots free to the merchants and residents of Pacheco. Its
perimeter was marked by Bonifacio Street on the northwest, East Street on the northeast,
Contra Costa Street on the southeast, and Galindo Street on the southwest.
17

• The name Todos Santos would not identify the new town for long. Within months after
Todos Santos had been recorded as the official name of the subdivision, Concord was
heralded by the Contra Costa Gazette as the actual name of the town. In an article dated
April 17, 1869, the paper congratulated the residents of Concord for adopting such a
meaningful name for their new village. They highlighted the harmonious spirit and euphony
of this fine name. Despite later published reminders and protests by Fernando Pacheco,
Concord became the name of our new town.
• By 1879, a population of 300 was reported. It would double by February 1905, when
incorporation of the "Town of Concord" was approved by a local eight vote margin.
• It would take 35 years for the population to double again. At the beginning of World War II
small town Concord had an extraordinary high school, a modern hospital, five churches, two
railroads, a fine library, a central plaza, two cinemas, a full-service downtown commercial
area, tree-lined streets, comfortable homes, and a population of only 1,400. The war years
brought exposure; the postwar years began a population boom. By 1948, the population had
grown to 6,500.
• Today, the farms, orchards, and the old Rancho are neighborhoods; the classic old
downtown has a multistory skyline. Concord has a diverse population approaching 130,000
and is the largest city in Contra Costa County. Confident of its future, Concord is especially
proud of its rich history.
On the Cover
Clockwise from top left: Concord unfolds at the foot of Mt. Diablo; the Police Services building;
the Concord Senior Citizens Center hosts hundreds of visitors every day; the timely repair of
storm damage to a major thoroughfare; Salvio Pacheco Square has recently undergone a
renovation; Newhall park shines with it’s new signage.
18

MISCELLANEOUS STATISTICS
June 30, 2008
Population 125,203
Population
Date of incorporation February 9, 1905
Registered voters 53,762 Form of government Council-City Manager
(General Law)
Area
31.13
Police Protection
Number of stations 4
Number of sworn personnel 159
Fire Protection
The City of Concord is part of Contra Costa County Consolidated Fire District
Number of stations 5
Number of firefighters 45
Sewer Services
Sewer lines in miles 384
Number of households 37,928
Average daily pumping in gallons 14.01 Million
Education
Number of public schools (elementary/Jr. High) 23
Number of public schools (high school) 5
Number of Universities/Colleges (California State, Chapman and Heald) 3
Number of students in public schools 17,939
Culture and Leisure
Number of theaters 2
Number of performing arts centers 1
Number of City parks 18
Number of art galleries 1
Number of swimming pools 2
Golf Course 1
City Employees
Full-time 505
Part-time (varies seasonally) 166-399
SOURCE: VARIOUS CITY, STATE AND MT. DIABLO UNIFIED SCHOOL DISTRICTS RECORDS

Demographic Characteristics for Concord
What is the total population of...?
FY2007-2008
Concord? 125,203
Contra Costa County? 1,034,874
California? 37,161,015
What percentage of the total population in Concord is under 18?
24.44 percent (30,485)
What is the total number of people age 55 and older?
26,990 people (21.69%)
What is the total number of people age 65 and older?
13,700 people (11.01%)
What is the median age in the City of Concord?
36.30 years
What percentage of the total population is Hispanic or Latino?
26.80 percent (33,356)
What is the breakdown of males and females for the total population of
Concord?
61,735 male/ 62,701 female
What is the total number of...?
Households? 45,085
Families? 30,838
Families with Children?
What is the average...?
15,478
Household size? 2.76
Family size? 3.30
What is the total number of housing units?
45,848
What is the breakdown of owner occupied vs. renter occupied?
Owner 27,369 61.6%
Renter 17,082 38.5%
Sources: 2000 Census and 2006 Claritas Inc. SiteReport.
20

City of Concord Labor Force
Labor Force Participation
There is above average labor force participation in the Concord trade area.
1 mile ring 3 mile ring
5 mile ring
Percent of population 16+ Years in Labor Force 47.6% 50.1% 51.7%
Percent of Total Workers by Occupation
Over two-third of the Concord trade area labor force is white collar.
White Collar: 1 mile ring 3 mile ring 5 mile ring Blue Collar:
1 mile ring 3 mile ring 5 mile ring
Managerial/Executive 11.50% 16.15% 19.33% Craftsmen 11.93% 10.88% 9.05%
Professional 12.10% 18.70% 22.32% Services 26.99% 17.49% 13.78%
Sales 25.99% 27.91% 28.17% Other Blue Collar 11.29% 8.76% 7.28%
Percent White 49.60% 62.73% 69.78% Percent Blue 50.30% 37.20% 30.10%
Collar
Collar
Education
Over half of Concord's trade area residents have a college education.
1 mile ring
3 mile ring
5 mile ring
Percent of Population with college education 49.8% 61.2% 69.0%
Tenure
The stability of Concord's trade area labor force is evidenced in high rates of home ownership.
1 mile ring 3 mile ring
5 mile ring
Percentage of total homes owner-occupied 35.22% 58.84% 64.64%
Percentage of total homes renter-occupied 64.78% 41.16% 35.36%
City of Concord Age Distribution - 2006
The majority of Concord residents are in the prime employment age between 25 and 54 years.
Number Percent
Under 5 Years 8,250 6.63%
6 to 17 Years 22,158 17.81%
18 to 24 years 11,436 9.19%
25 to 34 years 17,903 14.39%
35 to 44 years 19,624 15.77%
45 to 54 years 18,077 14.53%
55 to 64 years 13,288 10.68%
65 years and above 13,700 11.01%
Total Population 124,436 100.00%
*All statistics except for age distribution are based on 3, 5, and 10 mile rings from the intersection of Concord Avenue
and Salvio Streets. Age distribution counts residents within the city boundary. Sources: 2000 Census and 2006
Claritas Inc. Site Report.
21

13.25%
13.00%
12.75%
12.50%
12.25%
12.00%
Contra Costa Annual Average Unemployment Rates(4)
Fiscal Square School City Average Pop. County City Population
Year Miles (1) Enrollment (2) Population (3) % Change Population (3) % of County City County State
1998 30.68 19,400 113,400 1.43% 900,700 12.59% 3.8% 4.1% 6.3%
1999 30.68 19,109 114,500 0.97% 916,400 12.49% 2.9% 3.1% 5.4%
2000 30.68 19,122 121,780 6.36% 930,025 13.09% 2.4% 3.0% 5.2%
2001 30.68 18,941 123,272 1.23% 948,816 12.99% 3.2% 3.4% 4.9%
2002 30.68 19,075 123,935 0.54% 981,600 12.63% 4.7% 4.5% 6.5%
2003 30.68 18,939 124,655 0.58% 994,900 12.53% 4.7% 4.5% 6.7%
2004 31.13 19,010 124,856 0.16% 1,003,800 12.44% 5.1% 5.2% 6.2%
2005 31.13 17,888 124,798 -0.05% 1,020,898 12.22% 5.2% 4.8% 5.4%
2006 31.13 17,939 124,436 -0.29% 1,029,377 12.09% 4.6% 4.3% 4.9%
2007 31.13 15,845 125,203 0.62% 1,034,874 12.10% 4.9% 4.5% 5.3%
Sources: (1) City of Concord Planning Department.
(2) Mt. Diablo Unified School District
(3) U.S. Bureau of the Census & California Dept. of Finance
(4) State of California Employment Development Dept.
DEMOGRAPHIC STATISTICS
Last Ten Fiscal Years
1998 1999 2000 2001 2002 2003 2004 2005 2006 2007
City Population as a % of County Population

Jurisdictional Comparison
Fiscal Year 2008
City of City of City of
Concord Walnut Creek Pleasant Hill
Year Incorporated 1905 1914 1961
Form of Government Council/Manager Council/Manager Council/Manager
General Law City General Law City General Law City
Physical Area 31.13 square miles 19.5 square miles 8.2 square miles
Population 125,203 66,111 33,462
Full Time Employees 505 366 124
Employees per capita 248 181 270
Sworn Personnel 159 59 44
Sworn Personnel per capita 787 1,121 761
Ethnic Make-up of Population
White 60,404 55,467 27,057
Black or African American 2,915 727 535
Asian and Native Hawaiian and Pacific Islander 9,657 621 2,142
American Indian and Alaska Native 1,185 198 100
Some Other Race 16,946 9,097 3,627
Hispanic or Latino (of any race) 33,356 3,960 2,299
Registered Voters 53,762 40,393 18,368
Party Affiliation
Democrat 25,357 17,259 8,551
Republican 15,856 14,842 5,431
Other 12,549 8,292 4,386
Number of Housing Units 45,848 32,267 14,320
Mean Household Income $77,629 $87,500 $84,199
Persons per Household 2.76 2.09 2.35

ADMINISTRATIVE DIRECTIVE
1. PURPOSE
BUDGET PREPARATION
CITY OF CONCORD
Number:
Authority:
Effective:
Revised:
Reviewed:
Initiating Dept.:
91
City Manager
01-02-73
03-22-07
To establish procedures for the development and computation of budget data, including
the formulation and updates of work programs and standards of service for the following
fiscal year and ten-year financial plan.
2. GENERAL
2007
FI
The budget adopted by the City Council is the financial plan of the city government of
Concord. As such, it is a significant document, and its preparation is one of the most
important duties performed by City personnel. Time schedules and deadlines indicated in
the budget calendar for submission and review of the various phases of the budget are
extremely critical and shall be adhered to by all personnel.
Departmental requests for appropriations must be realistic and based on work programs,
analysis of needs, and past experience. Each year a comprehensive review of each
department’s programs and proposals for enhancements is performed. The approved
annual budget is an operating plan that establishes expenditure allocations for each
program and projections of expenditure allocations for the next nine years. The City of
Concord prepares a ten-year financial plan for all City services.
3. PROCEDURE
The budget process is presented in separate stages to permit specialized analysis in each
particular area. Preparers must keep in mind the final product as they prepare each
phase, so that all phases, although they are prepared independently, can be coordinated
into a final budget.
3.1 Budget Kickoff
3.11 This meeting is held early in November to present the budget calendar,
distribute information on preparation for both the Operating and Capital
Improvement Projects budgets, and position allocation listings for all currently
authorized full-time positions.
3.2 Personnel Services
3.21 The Finance Department will calculate full-time personnel salaries and related
benefits in accordance with current memoranda of understanding. Requests
for new positions or classification change of a vacant position will be included
in the projection if they are approved by the City Manager. Any capital outlay
required in conjunction with a new position must be submitted in accordance
24

ADMINISTRATIVE DIRECTIVE NO. 91
with section 3.32 below. Requests to exchange or upgrade filled positions
must be done in accordance with the procedure outlined by the Human
Resources Department.
3.22 Position allocations for full-time employees must be submitted to the Finance
Department by mid-November. Position allocations shall be in accordance
with the tasks in the Performance Based Budget (PBB) system.
3.23 Limited service and overtime requests must be completed and include job
classification, hours or dollars requested, and position allocations. These
requests are then submitted to the Finance Department by mid-November.
Finance will include these requests for salary and benefits in projections of
personnel costs for all ten-years in the financial plan. Position allocations shall
be in accordance with the tasks in the PBB system.
3.3 Operating Expenditures and Capital Equipment Requests
3.31 The Finance Department will provide a report to assist each department in
completing this phase of budget preparation. The report will contain last
year’s projection for this budget year by account unit (or task) and account.
Each department will make necessary changes on an exception basis and
notify Finance of changes made. Finance will adjust the next nine years with
the appropriate inflation factor. Each department will review and update their
performance indicators and tasks in the PBB system prior to their budget
meeting.
3.32 Requests for capital equipment cost or any equipment impacting internal
service funds must be justified on a special “Capital Request” form to be
forwarded to the Finance Department by September 15 each year. Budget for
capital equipment should be recorded with the correct account code in the “1Z”
task, unless the equipment is so specialized as to apply to a single
performance task.
3.4 Internal Service Funds
3.41 Capital equipment requests which impact any of the internal service funds
shall be submitted to the Finance Department with copies to the appropriate
fund manager so those requests can be included in the internal service fund
manager’s proposal to the City Manager. Such requests must be submitted by
September 15 th of each year.
3.42 The internal service fund managers will prepare and submit their proposed
ten-year replacement and operation plans to the City Manager no later than
October 31 st of each year for the following fiscal year budget. Any required
changes for service charges will be reflected in departmental budgets and
reviewed as part of the budget process.
25

ADMINISTRATIVE DIRECTIVE NO. 91
3.5 Departmental Meetings
3.51 Prior to the departmental meetings, the City Manager and the appointed
budget review committee will meet to discuss the preliminary ten-year financial
forecast. The Finance Director will present and explain assumptions and
forecasts for the City’s major revenue sources.
3.52 Meetings with departments will begin early in January. At this time, the City
Manager and the budget review committee will review each department’s
revenue projections (if applicable), expenditure requests, Performance Based
Budgeting (PBB) performance measures (indicators and tasks), service level
changes, new program requests and ten-year financial forecasts (if
applicable).
3.53 Departments will make required changes and schedule a revisit meeting if
necessary. Departments will update the section in the PBB system describing
services performed during the current year, initiatives for the next fiscal year,
and any significant changes proposed before the first of March.
3.6 Budget Presentation
3.61 The proposed budget will be presented to the City Council for preliminary
review no later than the middle of May. The public is invited to the
preliminary review, however, this review is intended to be a formal
presentation by the City Manager and Department Heads highlighting
accomplishments, proposed program enhancements, and significant
changes. In June, the City Council will hold two public hearings at which they
will review budgets, budget policies and changes. The budget is scheduled
for adoption at the second public hearing council meeting in June.
3.62 The proposed budget will be available for public review at three locations:
City Clerk’s Office, Finance Department, and the public library. The proposed
budget will be posted to the City’s website. A taped two-hour presentation of
the proposed budget will be shown on the City’s public access station several
times before adoption. The City solicits and welcomes all public comments.
26

DATE
November 1, 2006
November 17, 2006
November 20, 2006
November 29, 2006
December 4, 2006
December 18, 2006
January 12, 2007
January 12, -
February 16, 2007
CITY OF CONCORD
BUDGET CALENDAR 2007-2008
27
DESCRIPTION
Budget Kick-Off Meeting:
1:30 to 3:00 meeting to provide guidance and instructions on the
operating and PBB budget preparation process.
Information to be completed/submitted:
1. Position Control Listing (Signed by Department Head)
2. Status of Departmental Planned Position Reductions
3. Limited Service and Overtime
Finalize Internal Service Funds:
12:30 to 2:00 meeting with Internal Service Fund Managers
finalizing 10-Year Replacement Plans
Information to be completed/submitted:
1. PBB Performance Indicator and Structural Changes to City
Manager
2. Proposed Fee Adjustments
Information to be completed/submitted:
1. Changes to expenditure requests for FY2007-08 keyed into
system by Departments and any needed adjustments to 10-Year
plan sent to Finance
2. Changes to revenue estimates for FY2007-08 keyed into
system by Departments and any needed adjustments to 10-year
plan sent to Finance
Information to be completed/submitted:
Enter PBB unit and performance indicator outcomes anticipated
for FY2007-08
10:00 - 12:00 - Budget Committee meets to discuss preliminary
10-Year Financial forecast and Non-Departmental Revenues
Department Meetings
(see attached table for exact times)
Items to review with Budget Committee:
1. 10-Year Financial Forecasts updated continuously
2. FY2007-08 Revenue Projections
3. FY2007-08 Department Budget Requests
4. Updated Department Initiatives and Significant Changes
5. Updates to Fee Schedule
6. Mid-year Budget Review including your Standard Operating
Procedures to support PBB numbers

CITY OF CONCORD
BUDGET CALENDAR 2007-2008
DATE DESCRIPTION
March 12, 2007 Preliminary Budget Memo to Council.
March 30, 2007 Draft Budget Document Complete.
April 2, – April 6, 2007 Draft Budget Document Reviewed and Edited.
April 9, 2007 Proposed Budget Volumes I &II to Printing.
April 20, 2007 Proposed Budget to Council.
April 23, – May 4, 2007 City Manager reviews budget with individual council members.
May 8, 2007
May 15, 2007
June 5, and June 19,
2007
June 19, 2007
Budget Workshop I – Department Heads and Managers
City Council Study Session for Preliminary Review.
Budget Workshop II – Department Heads and Managers
City Council Study Session for Continuing Review.
City Council reviews budgets, budget policies and holds public
hearings:
1. City Budget
2. Redevelopment Agency Budget
3. Capital Improvement Program
4. Assessment Districts
5. Proposed Fee Increases
6. Review City policies
1. City Council hearing/adoption of:
a. Capital Improvement Program
2. City Council adopts:
a. Budgets and Budget Policies
b. Appropriation limit
c. Redevelopment administration support agreement
d. Fee Increases
28

POLICY & PROCEDURE
1. PURPOSE
CITY OF CONCORD
Number:
Authority:
Effective:
Revised:
Reviewed:
Initiating Dept.:
BUDGET APPROPRIATION TRANSFER CONTROLS
31
Res. 05-76
4-02-73
10-25-05
2005
FI
To provide a procedure allowing for efficient and cost effective transfers of budgeted funds between
City programs, capital projects and line item accounts.
2. POLICY
The City Council recognizes the benefit of adopting a policy for the processing of budget transfers
that not only provides for strong internal financial controls, but also encourages improved accountability
and budgetary estimates from Department Heads. An integral part of the process should be
increased responsiveness, cost effectiveness and elimination of redundant tasks.
3. BUDGET TRANSFER CATEGORIES
3.1 Department Groups
Budget amounts which are assigned to a specific organizational function consisting of programs
related in nature or purpose.
3.11 Examples: Departments covered by this section include such functions as City Management,
City Attorney, Human Resources, Finance, Information Technology, Community
& Recreation Services, Public Works – Maintenance Services, Public Works-
Engineering Services, Planning & Economic Development, Building & Neighborhood
Services and Police Services.
3.2 Program Groups
Budget amounts which are assigned to a specific organizational function within a department
directed to attaining specific purposes or objectives.
3.21 Examples: Programs covered by this section include such functions as City Council,
Recruitment and Selection, Network Systems, Finance Administration, Sports and
Events, Traffic Operations, Design, Police Operations, Planning, Housing, etc.
3.3 Projects
Budget amounts assigned to projects approved by the City Council. Projects are classified
into two general categories; Capital Projects and Other Projects. Capital Projects are projects
related to City infrastructure assets. Other Projects are projects not related to City infrastructure
assets.
3.31 Capital Projects consist of Specific Projects and Master Projects.
3.311 Specific Projects are one-time projects. An example is the construction of a new
police facility which becomes a City asset.
32

POLICY & PROCEDURE NO. 31
3.312 Master Projects are related to programs that receive annual funding for a particular
purpose, such as street rehabilitation or building maintenance. The programs
are implemented through specific projects. The schedule for implementing specific
projects is based on the prioritization criteria established by the appropriate
department. An example of a Master Project is “Arterial/collector Street Overlay/Pavement
Management System”. An example of a specific project is “Willow
Pass Pavement Rehabilitation.
3.32 Other Projects are not related to infrastructure asset. An example would be the California
Symphony production.
3.4 Group Appropriation and Accounts
Budgeted amounts within programs which are categorized by nature or purpose within four
groups:
Personnel Services (Wages & Benefits)
Materials and Supplies
Fixed Expenses
Capital Outlay
3.41 Examples: Line item accounts addressed in this section include but are not limited to
Overtime, Office Supplies, Meetings and Conferences, Small Equipment, etc.
3.5 Appropriations of Money Received for Specific Purposes
Money received for specific purposes requires the establishment of an appropriation and
revenue account of equal value. Purposes include a study for a possible or pending improvement
or to construct a possible or pending improvement or other designated purposes.
3.51 Example: A developer payment to fund a traffic study.
4. PROCEDURE – LEVEL AND TYPES OF BUDGET TRANSFERS
4.1 General
4.11 All transfers of appropriations are to be processed through the Finance Director for
certification as to availability of the budget appropriation, for transfer and account correctness
and to ensure that the new use of funds remains consistent with underlying
authority.
4.12 Department Heads shall ensure that Performance Based Budgeting (PBB) objectives
are maintained on all transfers of appropriations.
4.13 All transfers of appropriations affecting Personnel Services type accounts require the
approval of the Human Resources Director.
4.14 The City Manager may add requirements that may abrogate any or all of the authority
delegated to Department Heads under this policy.
33

POLICY & PROCEDURE NO. 31
4.2 Program Group Appropriation Transfers (Accounts)
4.21 These transfers are between the groups defined in Paragraph 3.2. In addition to the
requirements stated in Section 4.1, the following approvals are required:
4.22 City Council approval is not required for program group transfers.
4.23 Program group transfers of Personnel services type accounts within the same fund
and department require Department Head and City Manager approval.
4.24 Program group transfers of Personnel services type accounts between funds within
the same department require Department Head and City Manager approval.
4.25 Program group transfers of Materials and Supplies type accounts within the same
fund and department require Department Head approval.
4.26 Program group transfers of Materials and Supplies type accounts between funds
within the same department require Department Head and City Manager approval.
4.27 Department Heads may approve requests within their department’s budget to convert
operating line item accounts into project accounts provided no addition is made to the
original appropriation approved by the City Council and no changes are made to the
funding source or purpose for which the appropriation was originally made.
4.28 Department Heads may spend more than is budgeted in a line item account provided
the budget for the entire program is not exceeded in total.
4.29 Department Heads may substitute the purchase of a capital equipment item for another
originally approved during the budget process provided the cost of the substitute
item is less than or equal to the amount approved by the City Council. Items
greater than that amount require the approval of the City Manager.
4.3 Department Appropriation Transfers
These transfers are between the departments defined in Paragraph 3.1. In addition to the requirements
stated in Section 4.1, the following approvals are required:
4.31 Department Heads may transfer budget appropriations between departments. The
approval of all Department Heads involved in the transfer is required.
4.32 Department budget appropriation transfers between departments require the approval
of the City Manager.
4.4 Appropriations of Money Received for Specific Purpose
These offsetting budget adjustments are defined in Paragraph 3.5
4.41 Offsetting budget appropriation adjustments required as a result of the receipt of
money for specific purposes require Department Head approval.
4.42 Budget appropriation adjustments greater than the money received for specific purposes
require City Manager and City Council approval.
34

POLICY & PROCEDURE NO. 31
4.5 Project Appropriation Transfers
Paragraph 3.3 describes these transfers.
4.51 All Project appropriation transfers require City Manager approval.
4.52 Additional appropriations of $20,000 or more for projects require City Council approval.
4.53 Transfer of savings on a project of $20,000 or more to another project requires City
Council approval.
4.54 Any unspent funds on a completed Project will be returned to reserves at year-end.
4.6 Special Revenue Appropriation
4.61 Budget appropriations based on funds provided by donations, contributions or special
grants.
4.62 The special revenue appropriation is limited to the exact amount received or to be received.
4.63 The City Manager must approve special revenue budget appropriations.
4.64 Budget appropriations engendered by grants, donations or contributions require City
Council approval.
35

POLICY & PROCEDURE
BUDGET AND FISCAL POLICIES
CITY OF CONCORD
Number:
Authority:
Effective:
Revised:
Reviewed:
Initiating Dept.:
129
Res. 06-47
6/23/98
6/27/06
2006
CM
1. PURPOSE
To guide City budget decisions toward maintaining long-term financial stability, to ensure that basic
City services are delivered, and to protect past and future investments in the City’s infrastructure
and facilities.
2. ADOPTION AND REVIEW
A set of policies were originally adopted in 1995 with the initiation of long-term financial planning
for the City. The policies set a course to achieve financial stability. With implementation of the
original policies, financial stability for the City has been attained and this document revised to
establish a more comprehensive approach to budget and fiscal policies to ensure that the City
maintains its financial stability long into the future. Each year at the time the City budget is
considered, the City Council shall review the Budget and Fiscal Policies and conduct a review of
the proposed budget for consistency with these Budget and Fiscal Policies.
3. POLICIES
3.1 10-Year Financial Planning
3.11 City Manager will present a budget (Capital and Operating) that is balanced over the
10-year planning period for all funds.
3.12 Utilize the 10-Year Plan as the basis for making long-range financial planning
decisions.
3.13 Maintain contingency reserves equal to 10% of designated operating expenses for
the General Fund and the Enterprise funds.
3.14 Maintain a capital and operational fund to address unforecasted needs.
3.15 Develop and maintain a revenue monitoring and forecasting system to assist in trend
analysis and revenue forecasting for the 10-year planning period.
3.16 Document all assumptions for revenue and expenditure forecasts each year.
3.17 Establish a financial plan for the Redevelopment Agency that ensures a positive cash
balance at the end of the life of the Agency.
3.18 Seek reimbursement for State and Federal mandated programs and projects.
3.19 Conduct periodic audits for sales tax (point-of-sale), franchises and concessions, and
transient occupancy tax (TOT).
3.110 Carefully review and discourage grants that may expand or add services without
reliable replacement revenue after the grant period ends.
3.111 Maintain an aggressive collection system for all accounts receivable.
3.112 Be alert to potential development of new revenue sources.
36

POLICY & PROCEDURE NO. 129
3.2 Performance-Based Budgeting (PBB)
3.21 Establish the PBB as the City Council’s service delivery policy document.
3.22 Establish a PBB that measures service levels, efficiency and effectiveness.
3.23 Follow the principles of outcome management in utilizing the PBB.
3.24 Ensure all costs (direct and indirect) are charged against each program budget.
3.25 Measure work efficiency and effectiveness to ensure an optimal allocation of human
and fiscal resources to budget approved services and programs.
3.26 Ensure all operating programs have measurable performance objectives which
identify the service and level of service, and the resources required to accomplish the
objectives.
3.27 Complete year-end reports and audits to measure the work accomplished against
what was planned at the beginning of the fiscal year and evaluate future service
levels.
3.3 Capital Improvement Program (CIP)
3.31 Develop a 10-year plan for CIP.
3.32 Seek grants for needed capital projects which can offset use of other City funds,
which can then be utilized for other needed projects.
3.33 Maintain capital improvements to the level required to adequately protect the City’s
capital investment and to minimize future maintenance and replacement costs.
3.34 Include resources required to maintain and operate new capital improvements
commencing the year the project is completed and continuing through the balance of
the 10-Year Plan.
3.35 Ensure capital budgets contain all costs to complete the project (design, right-of-way,
construction, inspection, contract management, contingency).
3.36 Ensure all proposed projects in the 10-Year Plan have a viable source of funding for
both construction and maintenance.
3.37 Fund projects proposed for Enterprise programs by revenues derived from user fees.
3.37 Encourage pay-as-you-go financing of capital improvements where feasible.
3.4 Internal Service Funds
3.41 Maintain Internal Service Funds for Workers’ Compensation, Risk Management,
Storm Water, Fleet Maintenance and Replacement, Technology Maintenance and
Replacement (including all computer/software and communications equipment),
Building Maintenance and Replacement and Miscellaneous/Office Equipment
Maintenance and Replacement.
3.42 Maintain a 10-year financial plan for all Internal Service Funds.
3.43 Include cost of operation, maintenance and replacement in the 10-year financial
plans.
37

POLICY & PROCEDURE NO. 129
3.44 All costs (operation, maintenance and replacement) associated with each Internal
Service Fund will be charged to the appropriate user department.
3.45 Maintain equipment and facilities to the level required to adequately protect the City’s
investment and to minimize future maintenance and replacement costs.
3.5 Enterprise Funds
3.51 Maintain a 10-year financial plan for all Enterprise Funds.
3.52 All costs associated with providing administrative support (finance, personnel, legal,
etc.) shall be charged to the appropriate Enterprise Fund.
3.53 Periodically review market driven enterprise operations for partnerships, sponsorships
and other mutually beneficial business development opportunities.
3.54 The cost of each enterprise shall be completely offset by user charges and fees
derived from the enterprise activity. Costs shall include operating, maintenance,
capital, debt service, contingency and administrative costs.
3.55 Periodically review and adjust user fees in order to avoid large one-time fee
increases. For Golf the review should include the market established for similar
services.
3.56 Periodically review concession agreements, lease agreements and all other revenue
generating agreements in order to determine if the City is receiving a return that
reflects the market for similar agreements.
3.6 Investment Policies/Financial Practices
3.61 Maintain an Investment Policy consistent with established regulations and guidelines.
Said policy is to be reviewed each year by the City Council.
3.62 The Investment Policy shall address safety, liquidity and yield.
3.63 Limit use of debt to minimize future commitment of the fiscal resources of the City and
its taxpayers.
3.64 Debt payment should not exceed the anticipated useful life of an improvement, and in
no case should it exceed 30 years.
3.65 Maintain accounting systems and financial management practices in accordance with
generally accepted accounting principles, so as to result in an unqualified opinion
from the City’s independent auditor.
3.7 Review and Adopt a Performance Based Budget
3.71 The budget will be adopted as shown in the operating and Performance Based
Budget document annually.
3.72 Full review of revenue and expenditures assumptions and preparation of the Capital
Improvement Program and Ten-Year Plans on all funds will be done annually.
3.73 The City Council will hold public hearings and formally approve a budget for the City
annually.
38

POLICY & PROCEDURE NO. 129
3.8 Reserve Funds
3.81 An aggregate reserve, in addition to the 10% operating contingency, will be
established and maintained at a level not less than equal to 20% of the General Fund
total operating budget. The reserve shall be determined to be fully funded when 20%
of the General Fund operating budget can be maintained as the reserve projected
balance at the end of each fiscal year and funded within the approved General Fund
Ten-Year Plan.
3.82 Reserve funds will have four sub-accounts: the Economic Contingency Reserve, the
Unforecasted Reserve, the Capital/Maintenance Reserve, and the Benefits Reserve.
3.83 Reserve funds will be built and replenished as necessary to maintain full funding of
the minimum reserve through regular annual contributions at least equal to 4% of the
General Fund operating budget. The City Council will annually review and approve
the distribution of reserve contributions among the four sub-accounts as part of the
budget process.
3.84 The City Council may act to override the individual purposes of some or all of the four
sub-account reserves in the face of a major economic crisis of calamitous dimensions
and draw on reserves to maintain the City’s fiscal stability. In such a case the Council
will take formal action determining that multiple adverse factors exist that warrant this
exceptional use of one or more of the sub-account reserve funds.
3.85 The Economic Contingency Reserve is to be made available by Council appropriation
to meet unanticipated needs caused by State or Federal redirection of City resources,
general economic downturns, or reductions in operating revenues.
3.86 The Unforecasted Reserve is to be made available by Council appropriation to
continue services if State, Federal or other grant funding sources are lost, and to
offset the costs of unanticipated, unfunded governmental mandates.
3.87 The Capital/Maintenance Reserve is to be made available by Council appropriation to
meet unanticipated, unscheduled and or unprogrammed capital and maintenance
needs of City infrastructure and facilities. This reserve is intended to be used for
major capital repair where facility failure, unexpected hazards, or destruction of City
property has occurred and where repair or replacement is not planned within the
established capital, operations or internal replacement funds. The threshold for work
meeting this intent will be the same dollar amount as the threshold set for inclusion of
projects in the City Capital Improvement Program.
In exceptional circumstances and where adequate funding sources are not available,
the City Council may consider appropriation of Capital/Maintenance Reserve funds
for a new capital improvement. When making such an appropriation, the City Council
will first determine that the maintenance and operating costs of the new project can
be fully supported in the Ten-Year Plan in accordance with Policy 3.33.
3.88 The Benefits Reserve Fund is available to support unplanned costs and obligations of
existing employment benefits. The Benefits Reserve is not intended for use to
enhance benefits negotiated through the collective bargaining process that require
City Council approval.
39

Article XIII B of the State Constitution and subsequent implementation legislation imposes that the
City of Concord limit each fiscal year's appropriations of the proceeds of taxes to the amount of
such appropriations in Fiscal Year 1978-79 as adjusted per California Per Capita Income and the
County of Contra Costa's annual population growth. Government Code Section 37200 requires that
the appropriation limit and the total appropriations subject to limitation be published in the annual
budget. The City's limitation is calculated every year and it is established by a resolution of the
City Council as a part of the Annual Operating Budget. Resolution No. 07-36 was approved on
June 19, 2007 establishing the City of Concord's appropriation limit.
Accordingly:
Annual Appropriation Limit
City of Concord Spending Limit Calculation Fiscal Year 2007-2008
Appropriations subject to limit
Fiscal Year 2007-2008 Revenues (all funds) $ 88,515,915
Less: Non proceeds of tax (25,489,109)
Less: Exclusions (3,075,507)
Plus User Fees in excess of costs -
Total appropriations subject to limit $ 59,951,299
Appropriation limit
Fiscal Year 2006-2007 appropriation limit $ 113,861,254
A = Cost of living adjustment - CPI
(Based on change in California per capita income)
1.0442
B = Population adjustment
(Based on Contra Costa County's population growth change)
1.0113
Change Factor = (A multiplied by B) 1.05599946
Increase in appropriation limit 6,376,169
Fiscal Year 2007-2008 appropriation limit $ 120,237,423
Remaining appropriation capacity (deficit) $ 60,286,124
Available capacity as a percent of appropriation limit 50.14%
Computation of Legal Debt Margin
June 30, 2007
(amounts expressed in thousands)
Assessed Valuation:
Assessed Value: $ 12,581,573
Add: Exempt real property 556,508
Total Assessed Value $ 13,138,081
Debt Applicable to Limitation
Total Bonded Debt $
-
Less amount available for repayment of General Obligation Debt -
Total Debt Applicable to Limitation $
-
Legal Debt Margin:
Debt Limitation - 15% of total assessed value $ 1,970,712
Less total debt applicable to limitation -
Legal Debt Margin $ 1,970,712

City of Concord
General Fund
Ten Year Projection
For the Year Ending June 30, 2008
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance 7/01 $ 9,913,563 $ 8,361,883 $ 8,043,293 $ 8,505,552 $ 8,811,740 $ 9,110,430 $ 9,448,685 $ 9,771,305 $ 10,068,709 $ 10,440,622
Add:
Revenues $ 76,777,312 $ 79,759,818 $ 82,717,028 $ 85,455,671 $ 88,605,702 $ 91,706,718 $ 95,055,804 $ 98,299,727 $ 102,246,516 $ 106,011,180
Less:
Operating Expenditures $ 77,397,379 $ 79,256,085 $ 81,546,827 $ 84,489,143 $ 87,644,202 $ 90,703,109 $ 93,865,209 $ 97,131,649 $ 101,001,148 $ 104,742,013
Revenue Over(Under)
Expenditures $ (620,067) $ 503,733 $ 1,170,201 $ 966,528 $ 961,500 $ 1,003,609 $ 1,190,595 $ 1,168,078 $ 1,245,368 $ 1,269,167
10% Contingency Reserve $ 7,739,738 $ 7,925,609 $ 8,154,683 $ 8,448,914 $ 8,764,420 $ 9,070,311 $ 9,386,521 $ 9,713,165 $ 10,100,115 $ 10,474,201
Less:
Capital Improvement Projects (CIP) $ 731,613 $ 622,323 $ 507,942 $ 460,340 $ 462,810 $ 465,354 $ 467,975 $ 470,674 $ 473,455 $ 476,319
Other Financing Sources:
Intra-fund Transfers In $ - $ - $ - $ - $ - $ - $ - $ - $ - $
-
Intra-fund Transfers Out 200,000 200,000 200,000 200,000 200,000 200,000 400,000 400,000 400,000 400,000
Total Intra-fund Transfers $ (200,000) $ (200,000) $ (200,000) $ (200,000) $ (200,000) $ (200,000) $ (400,000) $ (400,000) $ (400,000) $ (400,000)
Fund Balance 6/30 $ 622,145 $ 117,684 $ 350,869 $ 362,826 $ 346,010 $ 378,374 $ 384,784 $ 355,544 $ 340,507 $ 359,269
Notes:
Meets all standards contained in the Budget and Fiscal Policies adopted by the Council. This policy can be found on page 36.
Revenues:
Major revenue projections based on FY2006-07 estimated and inflated 3% to 4% based on historical trends.
Fee based revenues in Building, Engineering, Planning and Police increased 3% over the planning period.
Operating Expenditures:
Salaries and benefits have been budgeted per current labor agreements adjusted for step increases and assuming a full staffing level.
FY2007-08 includes 3 positions that will be eliminated in subsequent years.
Employee benefits expenses for medical insurance and retirement reflect recent higher than CPI increases.
Operating and maintenance costs for new capital projects are included throughout this plan. Details of those costs are located in the Capital Projects section of this budget document..
Employee post-retirement health expenses includes adjustment for 25-Year amortization of accrued OPEB liability.
Non-labor operating expenditures for FY 2008 and the remainder of the 10-Year planning period, depending on the category, include increases between 2 and 3% for inflation.
Operational programs include internal service fund charges for vehicles, computer and office equipment, buildings, workers' compensation and liability.
Intrafund Transfers: Includes contributions to unforecasted and maintenance and capital reserves.

87
City of Concord
General Fund Operating & Capital Expenditures by Department
Total Operating and Capital Expeditures
$78,328,992
Police
50.9%
Public Works
12.4%
June 30, 2008
City Attorney
2.0% City Management
4.5%
Planning & Economic
Development
2.6%
Building, Engineering &
Neighborhood Services
7.9%
Finance
7.3%
Human Resources
2.4%
Community &
Recreation Services
10.0%

City of Concord
General Fund
Summary of Program Expenditures
For Year Ending June 30, 2008
Salaries Operating Fixed Other Totals
& Benefits Expenditures Charges Financing
Uses
BUILDING, ENGINEERING & NEIGHBORHOOD SERVICES
Administration $ 361,364 $ 92,594 $ 174,395
$ 628,353
Engineering Services 1,063,225 74,483 452,977
1,590,685
Building 1,499,829 553,198 394,132
2,447,159
Multi-Family Inspection Program 337,456 10,584 56,094
404,134
Neighborhood Preservation 829,534 51,430 232,552
- 1,113,516
Total Building, Engineering & N.S. $ 4,091,408 $ 782,289 $ 1,310,150 $ - $ 6,183,847
CITY ATTORNEY $ 1,070,997 $ 392,872 $ 118,579 $ - $ 1,582,448
CITY MANAGEMENT
City Council $ 190,782 $ 105,255 $ 78,970
$ 375,007
City Management 1,053,915 196,440 81,853
1,332,208
Administrative Services 863,045 210,812 571,938
1,645,795
Franchise Management 58,185 32,591 1,800
- 92,576
Total City Management $ 2,165,927 $ 545,098 $ 734,561 $ - $ 3,445,586
COMMUNITY & RECREATION SERVICES
Administration $ 280,517 $ 177,075 $ 180,188
$ 637,780
Camp Concord 283,262 225,978 179,310
688,550
Facility Operations and Programs 1,551,562 774,524 934,553 $ 99,713 3,360,352
Sports and Events 131,233 210,894 15,721
357,848
Youth Services 454,050 59,079 720,248
1,233,377
Senior & Special Recreation Services 454,670 198,240 299,988
952,898
Community Services - 174,044
-
- 174,044
Total Community & Recreation $ 3,155,294 $ 1,819,834 $ 2,330,008 $ 99,713 $ 7,404,849
continued

City of Concord
General Fund
Summary of Program Expenditures
For Year Ending June 30, 2008
Salaries Operating Fixed Other Totals
& Benefits Expenditures Charges Financing
Uses
FINANCE
Administration $ 301,129 $ 7,996 $ 92,208
$ 401,333
Financial Analysis & Reporting 628,579 122,694 151,715
902,988
Disbursements 539,096 8,129 195,011
742,236
Budget & Financial Planning 342,548 9,464 61,506
413,518
Purchasing & Materials Management 385,537 17,507 243,366
646,410
City Treasury 257,461 19,214 103,631
- 380,306
Revenue Generation 340,796 14,746 105,812
- 461,354
Total Department Expenditures $ 2,795,146 $ 199,750 $ 953,249 $ - $ 3,948,145
FINANCE - NON-DEPARTMENTAL
Miscellaneous Payments $ - $ 1,596,951 $ -
$ 1,596,951
Capital Projects -
-
- $ 731,613 731,613
Reserve Funds -
-
- 200,000 200,000
Total Finance $ 2,795,146 $ 1,796,701 $ 953,249 $ 931,613 $ 6,476,709
HUMAN RESOURCES
Employee Relations $ 441,906 $ 156,785 $ 78,667
$ 677,358
Recruitment and Selection 144,835 37,292 31,807
213,934
Risk Management 63,469 167,570 18,603
249,642
Benefit Administration 240,001 53,311 36,607
329,919
Organizational Training and Development 75,983 53,697 11,402
141,082
Classification and Compensation 193,537 10,716 22,804
- 227,057
Total Human Resources $ 1,159,731 $ 479,371 $ 199,890 $ - $ 1,838,992
continued

City of Concord
General Fund
Summary of Program Expenditures
For Year Ending June 30, 2008
Salaries Operating Fixed Other Totals
& Benefits Expenditures Charges Financing
Uses
PLANNING AND ECONOMIC DEVELOPMENT
Administration $ 160,216 $ 5,556 $ 40,631
$ 206,403
Planning 1,470,869 47,840 315,359
1,834,068
Economic Development & Housing -
-
-
-
-
Total Planning and Economic Development $ 1,631,085 $ 53,396 $ 355,990 $ - $ 2,040,471
POLICE DEPARTMENT
Office of the Chief of Police $ 702,155 $ 62,914 $ 85,835
$ 850,904
Administrative Services 4,568,273 1,162,622 1,084,022
6,814,917
Field Operations 19,227,992 1,054,350 2,368,673
22,651,015
Support Operations 7,706,394 618,790 1,175,518
- 9,500,702
Total Police Department $ 32,204,814 $ 2,898,676 $ 4,714,048 $ - $ 39,817,538
PUBLIC WORKS
Administration $ 511,620 $ 44,213 $ 87,191
$ 643,024
Transportation 1,343,852 350,043 364,957
2,058,852
Parks Services, Street Trees and Medians 4,017,122 1,590,351 998,068
6,605,541
Graffiti Removal 181,220 20,175 29,740
- 231,135
Total Public Works $ 6,053,814 $ 2,004,782 $ 1,479,956 $ - $ 9,538,552
GENERAL FUND TOTALS $ 54,328,216 $ 10,773,019 $ 12,196,431 $ 1,031,326 $
78,328,992

POLICE
DEPARTMENT
52%
PLANNING AND
ECONOMIC
DEVELOPMENT
3%
HUMAN RESOURCES
2%
FINANCE
7%
COMMUNITY &
RECREATION
SERVICES
9%
City of Concord
General Fund
Comparision of Expenditures by Department
For Year Ending June 30, 2008
PUBLIC WORKS
12%
CAPITAL PROJECTS
1%
BUILDING,
ENGINEERING &
NEIGHBORHOOD
SERVICES
8%
CITY ATTORNEY
2%
CITY MANAGEMENT
4%
BUILDING, ENGINEERING & NEIGHBORHOOD SERVICES $ 6,183,847
CITY ATTORNEY 1,582,448
CITY MANAGEMENT 3,445,586
COMMUNITY & RECREATION SERVICES 7,404,849
FINANCE 5,745,096
HUMAN RESOURCES 1,838,992
PLANNING AND ECONOMIC DEVELOPMENT 2,040,471
POLICE DEPARTMENT 39,817,538
PUBLIC WORKS 9,538,552
CAPITAL PROJECTS 731,613
GENERAL FUND TOTALS $ 78,328,992

City of Concord
General Fund
Expenditures by Program
For Year Ending June 30, 2008
Actual Actual Actual Budget Adopted Projected Projected Projected Projected Projected Projected Projected Projected Projected
2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
BUILDING, ENGINEERING & NEIGHBORHOOD SERVICES
Administration $ 141,228 $ 173,268 $ 446,322 $ 484,644 $ 628,353 $ 648,568 $ 666,257 $ 687,309 $ 709,147 $ 729,994 $ 753,404 $ 777,620 $ 802,166 $ 827,533
Engineering Services 1,009,285 1,130,399 1,278,302 974,190 1,590,685 1,641,793 1,761,775 1,837,111 1,899,699 1,908,717 1,973,979 2,040,864 2,121,275 2,203,658
Building 1,558,671 1,589,439 1,806,079 1,891,215 2,447,159 2,517,985 2,486,572 2,562,175 2,640,456 2,714,581 2,798,233 2,884,804 2,974,234 3,066,850
Multi-Family Inspection Program 293,493 265,522 228,630 324,866 404,134 418,409 430,662 445,327 460,502 474,871 491,072 507,826 525,154 543,089
Neighborhood Preservation 527,047 892,207 829,394 894,301 1,113,516 1,153,135 1,186,807 1,227,295 1,269,206 1,308,824 1,353,605 1,399,936 1,447,789 1,497,348
Total Building, Engineering & N.S. $ 3,529,724 $ 4,050,835 $ 4,588,727 $ 4,569,216 $ 6,183,847 $ 6,379,890 $ 6,532,073 $ 6,759,217 $ 6,979,010 $ 7,136,987 $ 7,370,293 $ 7,611,050 $ 7,870,618 $ 8,138,478
BUILDING & NEIGHBORHOOD SERVICES
Administration $ 208,212 $ 284,473 $ 102,597 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $
-
Total Building & Neighborhood Serv. $ 208,212 $ 284,473 $ 102,597 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $
-
CITY ATTORNEY $ 2,009,199 $ 1,104,394 $ 1,483,487 $ 1,554,004 $ 1,582,448 $ 1,635,904 $ 1,681,786 $ 1,738,043 $ 1,796,221 $ 1,850,468 $ 1,912,462 $ 1,976,529 $ 2,042,721 $ 2,111,206
CITY MANAGEMENT
City Council $ 279,449 $ 298,266 $ 300,809 $ 357,247 $ 375,007 $ 440,011 $ 451,350 $ 464,615 $ 478,306 $ 491,846 $ 506,339 $ 521,269 $ 537,617 $ 553,274
City Management 1,212,125 1,361,494 1,241,766 1,284,528 1,332,208 1,357,808 1,416,770 1,443,193 1,515,010 1,537,786 1,614,261 1,644,794 1,726,352 1,759,237
Administrative Services 1,115,789 1,243,974 1,185,143 1,387,644 1,645,795 1,807,988 1,751,831 1,921,927 1,868,866 2,045,775 1,989,790 2,182,007 2,123,056 2,327,493
Franchise Management 79,369 97,084 89,489 96,126 92,576 95,684 98,381 101,649 105,028 108,198 111,803 115,523 119,362 123,333
Total City Management $ 2,686,732 $ 3,000,818 $ 2,817,207 $ 3,125,545 $ 3,445,586 $ 3,701,491 $ 3,718,332 $ 3,931,384 $ 3,967,210 $ 4,183,605 $ 4,222,193 $ 4,463,593 $ 4,506,387 $ 4,763,337
COMMUNITY & RECREATION SERVICES
Administration $ 751,766 $ 996,122 $ 767,990 $ 699,936 $ 637,780 $ 658,137 $ 676,465 $ 697,500 $ 719,267 $ 740,422 $ 763,683 $ 787,715 $ 812,249 $ 837,583
Camp Concord 419,573 489,746 474,339 528,636 688,550 709,644 729,637 751,516 774,078 796,484 820,436 845,133 870,603 896,866
Facility Operations and Programs 1,640,486 2,155,503 2,670,062 2,748,316 3,360,352 3,462,890 3,560,062 3,666,579 3,780,948 3,791,153 3,909,410 4,031,405 4,157,241 4,287,118
Sports and Events 299,476 310,467 327,797 346,563 357,848 369,259 379,942 391,799 404,041 416,112 429,126 442,557 456,418 470,726
Youth Services 1,030,441 1,094,017 738,115 775,978 1,233,377 1,272,803 1,310,616 1,351,781 1,394,261 1,436,642 1,481,821 1,528,427 1,576,513 1,626,154
Senior & Special Recreation Services 559,163 639,431 674,574 795,388 952,898 984,134 1,013,310 1,045,632 1,079,004 1,111,992 1,147,518 1,184,197 1,222,058 1,261,162
Community Services 234,275 253,115 161,899 168,975 174,044 179,265 184,643 190,182 195,887 201,764 207,817 214,052 220,474 227,088
Total Community & Recreation $ 4,935,180 $ 5,938,401 $ 5,814,776 $ 6,063,792 $ 7,404,849 $ 7,636,132 $ 7,854,675 $ 8,094,989 $ 8,347,486 $ 8,494,569 $ 8,759,811 $ 9,033,486 $ 9,315,556 $ 9,606,697
FINANCE
Administration $ 254,252 $ 326,740 $ 274,136 $ 349,942 $ 401,333 $ 415,228 $ 426,803 $ 441,166 $ 456,049 $ 469,879 $ 485,793 $ 502,257 $ 519,177 $ 536,692
Financial Analysis & Reporting 606,886 563,262 706,399 759,270 902,988 934,207 961,097 993,728 1,027,483 1,059,162 1,095,153 1,132,369 1,170,838 1,210,649
Disbursements 436,434 489,532 528,533 572,914 742,236 700,057 721,443 746,832 773,126 798,190 826,321 855,454 885,607 916,864
Budget & Financial Planning 290,076 346,051 300,403 332,179 413,518 427,850 439,778 454,845 470,435 484,740 501,367 518,566 536,345 554,755
Purchasing & Materials Management 448,649 481,597 503,802 556,944 646,410 674,187 693,542 716,500 740,235 762,843 788,134 814,263 841,362 869,258
City Treasury 284,756 300,837 299,430 325,680 380,306 394,364 406,143 420,131 434,626 448,430 463,933 479,984 496,598 513,816
Revenue Generation 256,056 281,040 282,761 345,784 461,354 478,652 493,100 510,375 528,272 545,260 564,404 584,232 604,752 625,973
Non-Departmental Miscellaneous Payments 711,998 571,944 654,640 1,727,548 1,596,951 982,816 1,194,790 1,342,458 1,488,527 2,230,537 2,647,935 2,790,730 3,583,933 3,977,555
Total Finance $ 3,289,107 $ 3,361,003 $ 3,550,104 $ 4,970,261 $ 5,545,096 $ 5,007,361 $ 5,336,696 $ 5,626,035 $ 5,918,753 $ 6,799,041 $ 7,373,040 $ 7,677,855 $ 8,638,612 $ 9,205,562
continued

City of Concord
General Fund
Expenditures by Program
For Year Ending June 30, 2008
Actual Actual Actual Budget Adopted Projected Projected Projected Projected Projected Projected Projected Projected Projected
2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
HUMAN RESOURCES
Employee Relations $ 1,139,226 $ 378,909 $ 457,273 $ 918,718 $ 677,358 $ 699,264 $ 717,954 $ 740,863 $ 764,542 $ 786,599 $ 811,799 $ 837,830 $ 864,692 $ 892,464
Recruitment and Selection 244,321 327,268 278,374 215,853 213,934 220,958 226,996 234,311 241,872 248,966 257,009 265,322 273,909 282,792
Risk Management 363,018 341,296 318,001 198,185 249,642 257,325 264,688 272,762 281,087 289,345 298,190 307,309 316,708 326,402
Benefits Administration 1,019,966 115,682 203,189 262,315 329,919 340,598 349,558 360,729 372,276 382,940 395,245 407,954 421,084 434,668
Organizational Training and Development 69,022 83,953 52,214 139,664 141,082 145,225 148,853 153,196 157,676 161,888 166,632 171,528 176,569 181,769
Classification and Compensation 124,471 99,667 178,793 201,920 227,057 235,040 241,650 250,021 258,681 266,626 275,870 285,434 295,324 305,566
Total Human Resources $ 2,960,024 $ 1,346,775 $ 1,487,844 $ 1,936,655 $ 1,838,992 $ 1,898,410 $ 1,949,699 $ 2,011,882 $ 2,076,134 $ 2,136,364 $ 2,204,745 $ 2,275,377 $ 2,348,286 $ 2,423,661
PLANNING AND ECONOMIC DEVELOPMENT
Administration $ 205,760 $ 269,803 $ 262,005 $ 241,712 $ 206,403 $ 213,642 $ 219,697 $ 227,213 $ 234,992 $ 242,204 $ 250,506 $ 259,093 $ 267,965 $ 277,156
Planning 1,313,585 1,332,708 1,251,782 1,520,362 1,834,068 1,794,497 1,845,836 1,909,903 1,976,237 2,038,125 2,108,980 2,182,319 2,258,153 2,336,719
Economic Development & Housing - 59,675
-
-
-
-
-
-
-
-
-
-
-
-
Total Planning and Economic Dev. $ 1,519,345 $ 1,662,186 $ 1,513,787 $ 1,762,074 $ 2,040,471 $ 2,008,139 $ 2,065,533 $ 2,137,116 $ 2,211,229 $ 2,280,329 $ 2,359,486 $ 2,441,412 $ 2,526,118 $ 2,613,875
POLICE DEPARTMENT
Office of the Chief of Police $ 1,248,859 $ 1,137,245 $ 1,215,835 $ 1,315,068 $ 850,904 $ 879,940 $ 903,230 $ 933,791 $ 965,406 $ 993,781 $ 1,027,452 $ 1,062,268 $ 1,098,258 $ 1,135,509
Administrative Services 3,249,365 5,374,906 5,807,991 6,567,919 6,814,917 7,003,189 7,202,874 7,438,608 8,032,292 8,019,036 8,174,216 8,442,557 8,743,067 9,006,153
Field Operations 16,249,087 19,990,253 20,317,602 21,404,435 22,651,015 23,402,427 24,041,599 24,862,642 25,712,576 26,508,540 27,416,073 28,331,590 29,300,538 30,303,777
Support Operations 8,111,805 8,102,547 8,363,703 8,790,268 9,500,702 9,840,661 10,115,496 10,463,652 10,824,086 11,154,725 11,539,536 11,937,745 12,349,382 12,775,719
Total Police Department $ 28,859,116 $ 34,604,951 $ 35,705,131 $ 38,077,690 $ 39,817,538 $ 41,126,217 $ 42,263,199 $ 43,698,693 $ 45,534,360 $ 46,676,082 $ 48,157,277 $ 49,774,160 $ 51,491,245 $ 53,221,158
PUBLIC WORKS
Administration $ 684,707 $ 874,993 $ 946,172 $ 855,597 $ 643,024 $ 665,639 $ 684,422 $ 707,764 $ 731,937 $ 754,366 $ 780,198 $ 806,926 $ 834,485 $ 863,024
Transportation 1,581,046 1,688,971 1,813,800 1,949,836 2,058,852 2,129,063 2,190,209 2,262,870 2,337,257 2,409,687 2,489,207 2,571,422 2,655,993 2,743,469
Parks Services, Street Trees and Medians 5,291,757 5,153,659 5,360,204 6,092,392 6,605,541 6,828,333 7,023,596 7,266,170 7,480,961 7,709,680 7,955,308 8,209,072 8,470,449 8,740,600
Graffiti Removal/Lease Management 139,266 172,205 197,794 245,689 231,135 239,506 246,607 254,980 263,644 271,931 281,189 290,767 300,678 310,946
Total Public Works $ 7,696,776 $ 7,889,828 $ 8,317,970 $ 9,143,514 $ 9,538,552 $ 9,862,541 $ 10,144,834 $ 10,491,784 $ 10,813,799 $ 11,145,664 $ 11,505,902 $ 11,878,187 $ 12,261,605 $ 12,658,039
INTRA FUND TRANSFERS OUT
Reserve Funds $ 2,960,115 $ 100,000 $ 1,512,944 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 400,000 $ 400,000 $ 400,000 $ 400,000
Capital Improvement Projects 2,106,681 1,307,215 1,731,378 906,658 731,613 622,323 507,942 460,340 462,810 465,354 467,975 470,674 473,455 476,319
Total Intra Fund Transfers Out $ 5,066,796 $ 1,407,215 $ 3,244,322 $ 1,106,658 $ 931,613 $ 822,323 $ 707,942 $ 660,340 $ 662,810 $ 665,354 $ 867,975 $ 870,674 $ 873,455 $ 876,319
GENERAL FUND TOTALS $ 62,760,211 $ 64,650,879 $ 68,625,952 $ 72,309,409 $ 78,328,992 $ 80,078,408 $ 82,254,769 $ 85,149,483 $ 88,307,012 $ 91,368,463 $ 94,733,184 $ 98,002,323 $ 101,874,603 $
105,618,332

Millions
$45
$40
$35
$30
$25
$20
$15
$10
$5
$0
CITY OF CONCORD MAJOR GENERAL FUND TAX REVENUE BY TYPE
ACTUAL AND PROJECTED
1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
Property Tax Sales Tax Transient Occupancy Tax Franchise Tax Business License Tax
Fiscal Property Sales Transient Franchise Business
Year Tax Tax Occupancy Tax Tax License Tax Total
1998 $6,788,131 $20,305,068 $1,433,414 $2,197,537 $2,076,812 $32,800,962
1999 7,334,299 21,538,765 1,484,983 2,320,171 2,180,838 34,859,056
2000 7,754,533 27,201,612 1,587,366 2,413,327 2,154,257 41,111,095
2001 8,373,732 27,094,748 1,993,080 2,533,097 2,289,256 42,283,913
2002 9,415,843 26,502,378 1,786,852 2,838,336 2,573,401 43,116,810
2003 10,320,110 28,089,988 1,630,747 2,950,503 2,836,339 45,827,687
2004 10,743,130 28,377,531 1,528,836 3,256,347 2,815,574 46,721,418
2005 16,154,746 28,893,867 1,629,388 3,368,778 3,153,959 53,200,738
2006 18,681,188 27,832,962 1,834,582 3,347,905 3,107,600 54,804,237
2007 19,404,755 29,860,540 1,613,000 3,618,400 3,320,000 57,816,695
2008 22,527,669 30,504,210 1,661,390 3,830,426 3,419,600 61,943,295
2009 23,652,298 31,571,857 1,711,232 3,920,491 3,522,189 64,378,067
2010 24,833,088 32,676,873 1,762,569 4,013,905 3,627,854 66,914,289
2011 26,072,845 33,820,564 1,815,446 4,360,793 3,736,689 69,806,337
2012 27,374,514 35,004,284 1,869,909 4,461,286 3,848,789 72,558,782
2013 28,741,186 36,229,434 1,926,006 4,565,521 3,964,253 75,426,400
2014 30,176,111 37,497,464 1,983,786 4,673,641 4,083,181 78,414,183
2015 31,682,696 38,809,875 2,043,300 4,539,728 4,205,676 81,281,275
2016 33,264,522 40,168,220 2,104,599 4,896,218 4,331,846 84,765,405
2017 $ 34,925,346 $ 41,574,107 $2,167,737 $5,006,655 $4,461,801 $88,135,646
Actual shown through Fiscal Year 2006 and Planned through Fiscal Year 2017. Source: City Concord Financial Statements
In Fiscal Year 2002 the City restated sales tax revenues in accordance with GASB33.

SALES TAX
49%
PROPERTY TAX
36%
City of Concord
General Fund Revenue
Comparison of Tax Revenue by Source
For the Fiscal Year Ending June 30, 2008
TRANSIENT
OCCUPANCY
(Hotel Tax)
3%
FRANCHISE FEES
6%
BUSINESS LICENSE
FEES
5%
MOTOR VEHICLE IN-
LIEU
1%
PROPERTY TAX $ 22,527,669
SALES TAX 30,504,210
TRANSIENT OCCUPANCY 1,661,390
FRANCHISE FEES 3,830,426
BUSINESS LICENSE FEES 3,419,600
MOTOR VEHICLE IN-LIEU 875,000
$ 62,818,295

City of Concord
General Fund
Comparison of Revenues by Source
For the Fiscal Year Ending June 30, 2008
Actual Actual Actual Budget Adopted Projected Projected Projected Projected Projected Projected Projected Projected Projected
2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
TAXES
Property $ 9,739,079 $ 16,154,746 $ 18,681,188 $ 19,404,755 $ 22,527,669 $ 23,652,298 $ 24,833,088 $ 26,072,845 $ 27,374,514 $ 28,741,186 $ 30,176,111 $ 31,682,696 $ 33,264,522 $ 34,925,346
Sales 28,377,531 28,893,867 27,832,962 29,860,540 30,504,210 31,571,857 32,676,873 33,820,564 35,004,284 36,229,434 37,497,464 38,809,875 40,168,220 41,574,107
Transient Occupancy Tax 1,528,836 1,629,388 1,836,002 1,613,000 1,661,390 1,711,232 1,762,569 1,815,446 1,869,909 1,926,006 1,983,786 2,043,300 2,104,599 2,167,737
Business License 2,817,343 3,153,959 3,107,600 3,320,000 3,419,600 3,522,189 3,627,854 3,736,689 3,848,789 3,964,253 4,083,181 4,205,676 4,331,846 4,461,801
Franchise 3,256,347 3,368,778 3,347,905 3,618,400 3,830,426 3,920,491 4,013,905 4,360,793 4,461,286 4,565,521 4,673,641 4,539,728 4,896,218 5,006,655
Total Taxes $ 45,719,136 $ 53,200,738 $ 54,805,657 $ 57,816,695 $ 61,943,295 $ 64,378,067 $ 66,914,289 $ 69,806,337 $ 72,558,782 $ 75,426,400 $ 78,414,183 $ 81,281,275 $ 84,765,405 $ 88,135,646
LICENSES AND PERMITS
Building Permits $ 1,152,804 $ 1,094,720 $ 1,145,417 $ 1,095,000 $ 1,127,850 $ 1,161,686 $ 1,196,537 $ 1,076,883 $ 1,109,189 $ 1,142,465 $ 1,176,739 $ 1,212,041 $ 1,248,402 $ 1,285,854
Plumbing Permits 93,262 104,213 112,409 104,000 107,120 110,334 113,644 102,280 105,348 108,508 111,763 115,116 118,569 122,126
Mechanical Permits 92,012 84,430 109,732 84,000 86,520 89,116 91,789 82,610 85,088 87,641 90,270 92,978 95,767 98,640
Electrical Permits 119,949 110,411 144,953 110,000 113,300 116,699 120,200 108,180 111,425 114,768 118,211 121,757 125,410 129,172
Other 82,331 144,293 158,642 157,764 180,497 185,912 191,489 188,383 194,033 199,854 205,851 212,027 218,388 224,940
Total Licenses and Permits $ 1,540,358 $ 1,538,067 $ 1,671,153 $ 1,550,764 $ 1,615,287 $ 1,663,747 $ 1,713,659 $ 1,558,336 $ 1,605,083 $ 1,653,236 $ 1,702,834 $ 1,753,919 $ 1,806,536 $ 1,860,732
FINES AND FORFEITTURES
Vehicle Code & Parking $ 447,419 $ 575,372 $ 567,769 $ 581,863 $ 446,569 $ 459,966 $ 473,765 $ 487,978 $ 502,618 $ 517,696 $ 533,227 $ 549,224 $ 565,700 $ 582,671
Neighborhood Services 62,436 95,765 127,223 58,000 59,740 61,533 63,379 65,280 67,238 69,255 71,332 73,472 69,151 69,268
Other -
- 92,605
-
-
-
-
-
-
-
-
-
-
-
Total Fines and Forfeittures $ 509,855 $ 671,137 $ 787,597 $ 639,863 $ 506,309 $ 521,499 $ 537,144 $ 553,258 $ 569,856 $ 586,951 $ 604,559 $ 622,696 $ 634,851 $ 651,939
USE OF MONEY AND PROPERTY
Investment Earnings $ 179,176 $ 695,874 $ 965,027 $ 753,367 $ 778,398 $ 778,398 $ 803,398 $ 803,398 $ 803,436 $ 803,476 $ 803,517 $ 803,588 $ 803,588 $ 803,588
Property Rentals 300,386 317,984 363,645 364,696 370,190 375,794 381,510 387,340 393,287 399,353 405,540 411,851 418,288 424,854
Total Use of Money and Property $ 479,562 $ 1,013,858 $ 1,328,672 $ 1,118,063 $ 1,148,588 $ 1,154,192 $ 1,184,908 $ 1,190,738 $ 1,196,723 $ 1,202,829 $ 1,209,057 $ 1,215,439 $ 1,221,876 $ 1,228,442
INTERGOVERNMENTAL
Motor Vehicle In-Lieu $ 5,684,928 $ 2,825,429 $ 858,124 $ 696,000 $ 875,000 $ 905,625 $ 937,322 $ 970,128 $ 1,004,082 $ 1,039,225 $ 1,075,598 $ 1,113,244 $ 1,152,208 $ 1,192,535
Off-Highway Vehicle Tax 4,080 4,441 1,903 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800
1,800 1,800
State Mandated Costs -
608 266,277
-
-
-
-
-
-
-
-
-
-
-
Police Officers Standards&Training (POST) 30,140 62,771 86,648 53,045 54,636 56,275 57,963 59,702 61,493 63,338 65,238 67,195 69,211 71,287
Citizens Option for Public Safety (COPS) 186,055 183,386 180,069 180,069 180,069 180,069 180,069 180,069 180,069 180,069 180,069 180,069 180,069 180,069
Other Grants 2,909
- 10,022
-
-
-
-
-
-
-
-
-
-
-
Total Intergovernmental $ 5,908,112 $ 3,076,635 $ 1,403,043 $ 930,914 $ 1,111,505 $ 1,143,769 $ 1,177,154 $ 1,211,699 $ 1,247,444 $ 1,284,432 $ 1,322,705 $ 1,362,308 $ 1,403,288 $ 1,445,691
continued

City of Concord
General Fund
Comparison of Revenues by Source
For the Fiscal Year Ending June 30, 2008
Actual Actual Actual Budget Adopted Projected Projected Projected Projected Projected Projected Projected Projected Projected
2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
CURRENT SERVICES
City Management $ 40,877 $ 44,979 $ 109,952 $ 42,100 $ 47,000 $ 51,180 $ 52,559 $ 53,980 $ 55,443 $ 56,950 $ 58,503 $ 60,102 $ 61,749 $ 63,445
Finance Department 18,136 11,983 13,230 12,657 12,917 13,185 13,461 13,745 14,037 14,338 14,648 14,968 15,297 15,636
CR&S-Summer Camp 500,986 557,042 491,895 557,036 518,885 534,301 550,180 566,536 583,382 600,734 618,606 637,014 655,974 675,503
CR&S-Aquatics 128,487 232,718 257,567 247,488 254,913 262,560 270,438 278,552 286,908 295,515 304,380 313,512 322,917 332,604
CR&S-Facility Rental 632,262 705,638 817,518 723,595 850,135 867,689 885,770 904,394 923,576 943,334 963,685 984,645 1,006,235 1,028,472
CR&S-Youth & Family Services 416,021 436,291 495,445 504,246 609,530 627,457 645,920 664,937 684,525 704,701 725,482 746,887 768,933 791,640
CR&S-League Fees 293,738 301,412 313,367 333,598 340,753 350,976 361,505 372,350 383,520 395,026 406,876 419,082 431,655 444,606
CR&S-Senior Services 126,510 157,716 149,162 164,000 177,000 182,700 188,586 194,665 200,943 207,428 214,125 221,043 228,187 235,566
Public Works-Special Event Services -
- 4,223
-
-
-
-
-
-
-
-
-
-
-
BE&NS-Engineering 1,004,017 1,473,431 2,003,918 1,048,300 1,079,749 1,112,140 1,145,505 1,030,957 1,061,886 1,093,742 1,126,554 1,160,350 1,195,160 1,231,016
BE&NS-Building 641,688 776,399 1,003,481 770,000 1,208,100 1,234,743 1,262,185 1,167,967 1,193,406 1,219,609 1,246,597 1,274,396 1,303,028 1,332,519
BE&NS-Neighborhood Services 215,756 152,608 190,636 246,060 253,172 260,498 268,044 275,815 283,820 292,065 300,557 309,304 318,313 327,592
Public Safety Services 893,211 828,421 640,079 637,608 642,709 659,290 676,369 693,959 712,078 730,739 749,961 769,758 790,151 811,156
Planning 339,574 436,073 534,576 327,784 307,472 316,697 326,202 335,988 346,069 356,451 367,143 378,158 389,504 401,189
Total Current Services $ 5,251,263 $ 6,114,711 $ 7,025,049 $ 5,614,472 $ 6,302,335 $ 6,473,416 $ 6,646,724 $ 6,553,845 $ 6,729,593 $ 6,910,632 $ 7,097,117 $ 7,289,219 $ 7,487,103 $ 7,690,944
INTERFUND SERVICE CHARGES
Golf Course Enterprise $ 374,881 $ 71,635 $ 380 $ 391,579 $ 279,680 $ 285,967 $ 338,366 $ 289,057 $ 316,150 $ 291,338 $ 337,411 $ 310,598 $ 364,304 $ 338,327
Sewer Enterprise 1,965,935 2,160,491 2,333,511 1,577,662 1,632,768 1,667,471 1,702,918 1,739,124 1,776,105 1,813,879 1,852,462 1,891,872 1,932,127 1,973,245
Redevelopment Agency 970,076 1,008,879 1,184,376 1,295,948 1,293,696 1,319,571 1,345,963 1,372,881 1,400,339 1,428,346 1,456,913 1,486,052 1,515,772 1,546,087
Stormwater 326,161 341,207 356,856 383,130 398,455 406,424 414,552 422,843 431,300 439,926 448,725 457,700 466,854 476,191
Maintenance Districts -
-
-
- 197,470 203,394 209,496 215,781 222,254 228,922 235,790 242,864 250,150 257,655
Total Interfund Service Charges $ 3,637,053 $ 3,582,212 $ 3,875,123 $ 3,648,319 $ 3,802,069 $ 3,882,827 $ 4,011,295 $ 4,039,686 $ 4,146,148 $ 4,202,411 $ 4,331,301 $ 4,389,086 $ 4,529,207 $ 4,591,505
OTHER REVENUES
Other $ 87,851 $ 151,053 $ 293,455 $ 130,479 $ 181,597 $ 170,995 $ 155,525 $ 160,191 $ 164,998 $ 169,948 $ 175,047 $ 180,297 $ 185,707 $ 191,278
Sale of Real/Personal Property 3,523 6,979
- 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000
Total Other Revenues $ 91,374 $ 158,032 $ 293,455 $ 140,479 $ 191,597 $ 180,995 $ 165,525 $ 170,191 $ 174,998 $ 179,948 $ 185,047 $ 190,297 $ 195,707 $ 201,278
OTHER FINANCING SOURCES
Graffitti $ 14,759 $ 15,054 $ 15,506 $ 15,971 $ 16,450 $ 16,944 $ 17,452 $ 17,976 $ 18,515 $ 19,070 $ 19,642 $ 20,231 $ 20,838 $ 21,463
Traffic Safety Management 17,195 7,959 5,398 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000
4,000 4,000
Metroplex/Parklands/Other 244,017 814,517 673,157 306,404 135,877 340,362 344,878 349,605 354,560 236,809 165,359 171,257 177,705 179,540
Reserve Funds 100,476 150,000 200,000 200,000
-
-
-
-
-
-
-
-
-
-
Total Other Financing Sources $ 376,447 $ 987,530 $ 894,061 $ 526,375 $ 156,327 $ 361,306 $ 366,330 $ 371,581 $ 377,075 $ 259,879 $ 189,001 $ 195,488 $ 202,543 $ 205,003
TOTAL GENERAL FUND $ 63,513,160 $ 70,342,920 $ 72,083,810 $ 71,985,944 $ 76,777,312 $ 79,759,818 $ 82,717,028 $ 85,455,671 $ 88,605,702 $ 91,706,718 $ 95,055,804 $ 98,299,727 $ 102,246,516 $
106,011,180

TAXES
82%
City of Concord
General Fund Revenue
Comparison of Revenue by Source
For the Year Ending June 30, 2008
INTERGOVERNMENTAL
1%
OTHER REVENUES
1%
INTERFUND CHARGES
5%
REVENUES FROM USE
OF MONEY
1%
LICENSES AND PERMITS
2%
CURRENT SERVICES
8%
TAXES $ 61,943,295
INTERGOVERNMENTAL 1,111,505
INTERFUND CHARGES 3,802,069
REVENUES FROM USE OF MONEY 1,148,588
LICENSES AND PERMITS 1,615,287
CURRENT SERVICES 6,302,335
OTHER REVENUES 854,233
$ 76,777,312

City of Concord
General Fund Reserve Funds
Ten Year Projection
For the Year Ending June 30, 2008
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Benefits Reserve
Fund Balance 7/01 $ 825,684 $ 854,583 $ 888,767 $ 1,138,205 $ 1,400,115 $ 1,675,121 $ 1,963,877 $ 2,267,071 $ 2,585,424 $ 2,919,696
Interest Earnings $ 28,899 $ 34,183 $ 49,438 $ 61,910 $ 75,006 $ 88,756 $ 103,194 $ 118,354 $ 134,271 $ 150,985
Fund Transfers
Inter-Fund Transfers In $ - $ - $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000
Transfers Out -
-
-
-
-
-
-
-
-
-
Total Intra-Fund Transfers $ - $ - $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000
Fund Balance 6/30 $ 854,583 $ 888,767 $ 1,138,205 $ 1,400,115 $ 1,675,121 $ 1,963,877 $ 2,267,071 $ 2,585,424 $ 2,919,696 $ 3,270,680
Economic Contingency
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance 7/01 $ 11,512,802 $ 11,512,802 $ 11,512,802 $ 11,512,802 $ 11,512,802 $ 11,512,802 $ 11,512,802 $ 11,512,802 $ 11,512,802 $ 11,512,802
Interest Earnings $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Intra-Fund Transfers
Transfers In $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Transfers Out -
-
-
-
-
-
-
-
-
-
Total Intra-Fund Transfers $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Fund Balance 6/30 $ 11,512,802 $ 11,512,802 $ 11,512,802 $ 11,512,802 $ 11,512,802 $ 11,512,802 $ 11,512,802 $ 11,512,802 $ 11,512,802 $
11,512,802

Unforcasted Reserve
City of Concord
General Fund Reserve Funds
Ten Year Projection
For the Year Ending June 30, 2008
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance 7/01 $ 1,801,043 $ 1,901,043 $ 2,001,043 $ 2,101,043 $ 2,201,043 $ 2,301,043 $ 2,401,043 $ 2,601,043 $ 2,801,043 $ 3,001,043
Interest Earnings $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Intra-Fund Transfers
Transfers In $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000
Transfers Out -
-
-
-
-
-
-
-
-
-
Total Intra-Fund Transfers $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000
Fund Balance 6/30 $ 1,901,043 $ 2,001,043 $ 2,101,043 $ 2,201,043 $ 2,301,043 $ 2,401,043 $ 2,601,043 $ 2,801,043 $ 3,001,043 $ 3,201,043
Maintenance & Capital
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance 7/01 $ 1,500,000 $ 1,600,000 $ 1,700,000 $ 1,800,000 $ 1,900,000 $ 2,000,000 $ 2,100,000 $ 2,300,000 $ 2,500,000 $ 2,700,000
Interest Earnings $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Intra-Fund Transfers
Transfers In $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000
Transfers Out -
-
-
-
-
-
-
-
-
-
Total Intra-Fund Transfers $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000
Fund Balance 6/30 $ 1,600,000 $ 1,700,000 $ 1,800,000 $ 1,900,000 $ 2,000,000 $ 2,100,000 $ 2,300,000 $ 2,500,000 $ 2,700,000 $
2,900,000

City of Concord
Summary of Population, General Fund Adopted Budgets
and Net Assessed Values
For Year Ending June 30, 2008
Year Population Adopted Net Population Budget
Budget Assessed Increase Increase
Values
1997-1998 113,400
1998-1999 114,500
1999-2000 121,780
2000-2001 123,272
2001-2002 123,935
2002-2003 124,655
2003-2004 124,856
2004-2005 124,798
2005-2006 124,463
2006-2007 125,203
$ 44,801,294 $ 5,766,362 1.4% 3.2%
46,628,329
49,496,183
58,464,438
59,071,610
69,422,375
60,336,793
64,965,066
68,712,606
72,309,409
2007-2008 * $ 78,328,992
5,954,815
6,289,379
6,762,369
7,396,628
7,905,764
8,578,526
10,272,699
11,289,315
1.0% 4.1%
6.4% 6.2%
1.2% 18.1%
0.5% 1.0%
0.6% 17.5%
0.2% -13.1%
0.0% 7.7%
-0.3% 5.8%
$ 12,581,573 0.6% 5.2%
ASSESSED VALUATIONS
(in $1,000) 2003-04 2004-05 2005-06 2006-07
Land $ 3,620,266 $ 4,023,336 $ 4,546,994 $ 5,242,291
Improvements 6,048,715 6,385,317 6,848,922 7,486,126
Personal Property 377,439
349,699 429,359 409,664
$ 10,046,420 $ 10,758,352 $ 11,825,275 $ 13,138,081
Exemptions:
Redevelopment $ 1,144,591 $ 172,343 $ 170,714 $ 168,059
Other 323,303
313,309 365,246 388,449
Net Total $ 8,578,526 $ 10,272,700 $ 11,289,315 $ 12,581,573
* Information not available until October, 2007

Billions
$14
$13
$12
$11
$10
$9
$8
$7
$6
$5
$4
City of Concord
Assessed and Estimated Value of all Property
Last Ten Fiscal Years
1998 1999 2000 2001 2002 2003 2004 2005 2006 2007
Secured Property Unsecured Property
Total Estimated Total
Fiscal Secured Unsecured Assessed Full Market Direct
Year Property Property Valuation (a) Valuation (a) Tax Rate (b)
1998 $ 6,303,510,032 $ 403,046,960 $ 6,706,556,992 $ 6,706,556,992 1%
1999 6,607,185,481 399,320,065 7,006,505,546 7,006,505,546 1%
2000 7,027,092,078 408,400,178 7,435,492,256 7,435,492,256 1%
2001 7,493,043,008 444,462,619 7,937,505,627 7,937,505,627 1%
2002 8,178,122,205 520,828,043 8,698,950,248 8,698,950,248 1%
2003 8,765,865,678 537,720,228 9,303,585,906 9,303,585,906 1%
2004 9,485,673,075 560,749,296 10,046,422,371 10,046,422,371 1%
2005 10,250,194,759 508,157,337 10,758,352,096 10,758,352,096 1%
2006 11,249,270,301 576,005,523 11,825,275,824 11,825,275,824 1%
2007 $ 12,022,446,652 $ 559,125,468 $ 12,581,572,120 $ 12,581,572,120 1%
2008 *
* Source: Contra Costa County Auditor-Controller's Office and information not available until October, 2007.
(a) The state constitution requires property to be assessed at one hundred percent of the most
recent purchase price, plus an increment of no more than two percent annually, plus any local
over-rides. These values are considered to be full market values.
(b) California cities do not set their own direct tax rate. The constitution establishes the rate at 1% and
allocates a portion of that amount, by annual calculation, to all the taxing entities within a tax rate area.
The City of Concord encompasses more than 15 tax rate areas.

Thousands
$25,000
$24,000
$23,000
$22,000
$21,000
$20,000
$19,000
$18,000
$17,000
$16,000
$15,000
$14,000
Property Tax Levies and Collections
Last Ten Fiscal Years
1997 1998 1999 2000 2001 2002 2003 2004 2005 2006
Tax Levy and Collections
Percent Value of
of Total City Property
Total General Fund Debt Service Redevelopment Total Tax Subject to
Fiscal Secured Tax Fund Tax Agency Fund Tax Collections Local
Year Tax Levy Collections Collections Tax Collections Collections to Tax Levy Tax Rate
1997 16,271,924 6,529,582
- 9,742,342 16,271,924 100.00% 6,643,935,928
1998 16,054,020 6,788,131
- 9,265,889 16,054,020 100.00% 6,706,556,992
1999 17,378,653 7,334,299
- 10,044,354 17,378,653 100.00% 7,006,505,546
2000 18,539,359 7,754,533
- 10,784,826 18,539,359 100.00% 7,435,492,886
2001 18,978,753 8,373,732
- 10,605,020 18,978,752 100.00% 7,937,505,627
2002 20,874,360 9,415,843
- 11,458,517 20,874,360 100.00% 8,698,950,248
2003 22,268,670 10,320,110
- 11,948,560 22,268,670 100.00% 9,303,585,906
2004 23,117,284 10,743,130
- 12,374,154 23,117,284 100.00% 10,046,422,371
2005 21,710,945 (A) 10,652,549
- 11,058,396 (A) 21,710,945 100.00% 10,758,352,096
2006 $ 23,202,024 (A) $ 11,773,593 $ - $ 11,428,431 (A) $ 23,202,024 100.00% 11,825,275,824
2007 * $ 12,581,572,120
* Source: Contra Costa County Auditor-Controller’s Office and the City of Concord’s Finance Department. Information available in October, 2007.
Note: A reserve is established by the County of Contra Costa under Revenue and Taxation Code Section 4701-4716 to cover all secured
delinquencies, thus providing the City of Concord with 100% collection of its annual tax levy.
(A) Tax collections in FY2005 and FY2006 are net of pass-thru payment and educational revenue augmentation fund withholding.
Billions
$13
$12
$11
$10
$9
$8
$7
$6
1997 1998 1999 2000 2001 2002 2003 2004 2005 2006
Value of Property

ACCOUNTING BASIS
CITY OF CONCORD
DEPARTMENTAL SUMMARIES
ALL FUNDING SOURCES
FOR YEAR ENDING JUNE 30, 2008
All governmental fund type annual operating budgets are adopted on a basis of accounting consistent
with generally accepted accounting principles except for the Capital Improvement Program/Transportation
Improvement Program (CIP/TIP) projects which are reviewed annually and adopted on a project by
project basis.
Basis of accounting refers to when revenues and expenditures or expenses are recognized and reported
in the financial statements, regardless of the measurement focus applied. All governmental and agency
funds are accounted for using the modified accrual basis of accounting. Revenues are recognized when
they become measurable and available as net current assets. Measurable means the amount of the
transaction can be determined and is available, i.e., collectible within the current period or soon enough
thereafter (generally sixty days) to be used to pay liabilities of the current period. Amounts which could
not be measured or were not available were not accrued as revenue in the current year.
Those revenues susceptible to accrual are sales and franchise taxes, interest revenue and some charges
for services. Fines, licenses and permits revenues are not susceptible to accrual because they are
generally not measurable until received. Long-term notes receivable have been offset with an entry to
deferred revenue or a reservation of fund balance to reflect interest and principal, respectively, and the
fact that these revenues are not currently available.
Expenditures are generally recognized under the modified accrual basis of accounting when the related
fund liability is incurred. Exceptions to this general rule include accumulated unpaid vacation, sick pay
and other employee amounts which are accrued in the general long-term obligation account group, and
principal and interest on general long-term debt which is recognized when due. Financial resources
usually are appropriated in other funds for transfer to a debt service fund in the period in which maturing
debt principal and interest must be paid. Such amounts thus are not current liabilities of the debt service
fund, as their settlement will not require expenditure of existing fund assets.
All proprietary funds, the internal service funds, and the pension trust fund are budgeted for using the
accrual basis of accounting. Their revenues are recognized when they are earned and their expenses
are recognized when they are incurred. Depreciation and amortization are not reflected in the budget.
PROGRAM STRUCTURE
A number of Departments have reconfigured their program structure from the prior year as a result of
developing their Performance-Based Budgets. As such, prior year comparisons cannot be made in the
individual program summaries. For those individual programs, a N/A (not applicable) is noted in the prior
year columns.
The material in this section is intended to assist the reader by giving an overall summary of each
Department’s expenditures and personnel allocations proposed for FY 07/08 as compared to what was
budgeted in the four preceding fiscal years. Comparisons are made at the Department level and include
all funding sources.
A brief summary is given if the proposed budget contains any significant changes for the prior year that
affect expenditures and personnel. Rental charges for equipment and facilities are now proportionately
assigned to each Department as an expense. Also expensed to each Department are the operational
costs for each Internal Service Fund. These charges are shown under the “Fixed Charges” category. The
total operational and replacement expense is offset equally by revenue to the appropriate Internal Service
Fund.
Operations for the Internal Service Funds are shown in the appropriate Departmental Summary. The
Information Technology Replacement Fund is shown in the Information Technology Department and
includes computers and peripherals, telecommunications and other office equipment. The Building
Maintenance and Fleet Replacement Funds are included with the Maintenance Services Department.
59

CITY OF CONCORD
DEPARTMENTAL SUMMARIES
FUND STRUCTURE
FOR YEAR ENDING JUNE 30, 2008
GOVERNMENTAL FUNDS
Governmental funds are accounting segregations of financial resources. Expendable assets are
assigned to various governmental funds according to the purposes for which they may or must be used;
current liabilities are assigned to the fund from which they are to be paid and the difference between
governmental fund assets and liabilities is referred to as “Fund Balance”.
• General Fund - This is the main operating fund of the City. It is used to account for all financial
resources not required to be accounted for in another fund. The major revenue sources for this fund
are property taxes, sales taxes, franchise fees, motor vehicle in-lieu fees, interest income, fines and
charges for services. Expenditures are made for public safety, parks, recreation and general
governmental operations.
• Special Revenue Funds - To account for the proceeds of specific revenue sources (other than
expendable trusts or for major capital projects) that are legally restricted to expenditure for specified
purposes. The City maintains eight Special Revenue Funds.
1. State Gas Tax - Revenue apportioned to the City from State-collected gasoline taxes and
expended for construction and maintenance of city streets.
2. Storm Water Management - To account for the activities necessary to comply with the Federal
Clean Water Act.
3. Maintenance Districts - Revenue from assessments on property owners within the districts
expended for street lighting and landscape maintenance within these areas.
4. Art in Public Places - Fees collected from new construction permits expended for the purchase
and installation of art objects in the City. This fee has been rescinded and the funds available are
earmarked in the Capital Improvement Program for a specific project.
5. Traffic System Management (TSM) - Monies from in-lieu Parking fees expended for off-street
parking facilities, mass transit equipment and TSM projects.
6. RDA Housing Set-Aside - Tax increment allocations set aside for the purpose of increasing or
improving the City’s supply of low or moderate income housing.
7. Monument Community Partnership - Monies from partnership between the Contra Costa First 5
children and Monument Community Partnership.
8. Housing & Community Services - Monies from the Department of Housing and Urban
Development expended for programs to assist low and moderate-income residents. Developer’s
fees support the City’s childcare program.
• Debt Service Funds - To account for the accumulation of resources for, and the payment of, general
long-term debt principal and interest. The City maintains the following types of Debt Service Funds.
1. Tax Allocation Bonds - Accounts for accumulation of property taxes for payment of principal and
interest on the Redevelopment Agency tax allocation bonds.
2. Revenue Bonds - Accounts for payment of principal and interest of the Police Facility, Parking
Structure and the Performing Arts Structure.
3. Certificates of Participation - Accounts for transfers from the General Fund for payment of
principal and interest on Association of bay Area Government (ABAG) certificates of participation.
4. Assessment Districts - Accounts for accumulation of special assessment taxes for payment of
principal and interest on special assessment bonds.
• Capital Projects Funds -To account for financial resources to be used for the acquisition or
construction of major capital facilities (other than those financed by proprietary fund and trust funds).
The City maintains nine Capital Project Funds.
1. Measure C - Accounts for transportation improvements funded by 19% of the ½% sales tax
approved by Contra Costa voters in 1988.
2. Measure C I-680 - Accounts for highway improvements funded by 81% of the ½% sales tax
approved by Contra Costa voters in 1988.
60

CITY OF CONCORD
DEPARTMENTAL SUMMARIES
FUND STRUCTURE
FOR YEAR ENDING JUNE 30, 2008
• Capital Projects Funds Continued
3. Developer Fees for Parkland Zones - Accounts for fees collected from developers expended for
parks and recreational areas.
4. Developer Fees for Off-Site Street Improvement Program (O.S.I.P.) - Accounts for fees collected
from developers expended for General Plan street improvements.
5. Developer Fees for Storm Drain Zones/Traffic Mitigation - Account for fees collected from
developers expended for storm drains and traffic mitigation.
6. Federal Street Assistance - Accounts for approved capital projects funded by Federal
Government revenues.
7. Traffic Congestion Relief - Accounts for sales tax revenues used for local streets and roads
construction projects.
8. Assessment Districts - Accounts for specific public improvements such as streets, sewers, storm
drains, or sidewalks or other amenities funded by special assessments against benefited
properties.
9. General Reimbursable Projects Fund - Accounts for the costs of acquisition and construction of
general purpose public facilities that are reimbursable from grants or from General Fund
transfers.
PROPRIETARY FUNDS
Proprietary funds account for City operations financed and operated in a manner to a private business
enterprise. The intent of the City is that the cost of providing goods and services be financed primarily
through user charges.
• Enterprise Funds - To account for operations that are financed and operated in a manner similar to
private business enterprises. The intent of the governing body is that the cost (expenses, including
depreciation) of providing goods or services to the general public on a continuing basis be financed or
recovered through user charges. The City operates two Enterprise Funds.
1. Golf Course Fund - Accounts for activities associated with the development, operations, and
maintenance of the Diablo Creek Golf Course.
2. Sewer Fund - Accounts for activities associated with sewage transmission and treatment.
INTERNAL SERVICE FUNDS
To account for the financing of goods or services provided by one department to other departments of the
governmental unit on a cost reimbursement basis. The City maintains six Internal Service Funds.
1. Worker’s Compensation Fund - Accounts for worker’s compensation expenses.
2. Risk Management/Liability Fund - Provides for the uninsured portion of claims and judgments.
3. Post Retirement Healthcare - Accounts for contributions and benefits paid in relation to the Post-
Retirement Health Care Program.
4. Fleet Maintenance Fund - Accounts for the replacement, maintenance and operations of City
licensed vehicles and motorized equipment.
5. Information Technology Equipment Fund - Accounts for the replacement, maintenance and
operations of computers and peripherals, network systems, telecommunications, data base
systems and office equipment.
6. Building Maintenance Fund - Accounts for the replacement, maintenance and operations for
facility upkeep and custodial services.
FIDUCIARY FUNDS
To account for assets held by the City as a trustee agent for other governmental units, private
organizations, other or individuals. The Employee Retirement System Trust Fund, the only Fiduciary fund
of the City, accounts for accumulation of resources to be used for retirement annuity payments at
appropriate amounts and times in the future.
61

CITY OF CONCORD
FUND BALANCE SUMMARY BY FUND
FOR THE YEAR ENDING JUNE 30, 2008
Estimated Estimated
Fund Balance Transfers
Fund Balance
07/01/2007 Revenues Expenditures In Out 06/30/2008
GENERAL FUND $ 9,913,563 $ 76,773,312 $ 77,500,666 $ 4,000 $ 828,326 $ 8,361,883
SPECIAL REVENUE FUNDS
Gas Tax $ 504,802 $ 2,285,502 $ 2,472,040 $ - $ - $ 318,264
Storm Water Management 1,292,063 1,995,780 1,995,483
-
- 1,292,360
Maintenance Districts 1,208,616 1,632,592 1,582,980
-
- 1,258,228
Art in Public Places 10,487
2,000
-
-
-
12,487
Traffic Safety -
-
-
-
-
-
Traffic System Management 608,191
4,000
47,658
-
4,000 560,533
RDA Housing Set-Aside 845,326 185,555 3,226,519 2,917,583
- 721,945
Monument Community Partnership $9,351 2,000
-
-
-
11,351
Housing & Community Services 815,712 1,170,939 1,256,147
-
- 730,504
Total Special Revenue $ 5,294,548 $ 7,278,368 $ 10,580,827 $ 2,917,583 $ 4,000 $ 4,905,672
DEBT SERVICE FUNDS
RDA Tax Allocation Bonds $ 4,665,837 $ 180,000 $ 6,376,571 $ 6,421,131
$ 4,890,397
RDA Revenue Bonds 758,535
15,000
689,340 689,340
773,535
RDA Parking Structure Bonds 756,969
13,000
738,691 738,691
769,969
Concord Pavilion Revenue Bonds 1,808,540 1,776,710 1,776,710
-
1,808,540
Assessment Districts 173,804
40,303
40,303
-
173,804
Certifications of Participation 67,691
1,500
98,213 96,713
-
67,691
Total Debt Service $ 8,231,376 $ 2,026,513 $ 9,719,828 $ 7,945,875 $ - $ 8,483,936
CAPITAL PROJECTS FUNDS
Measure C $ 496,734 $ 1,566,136 $ 1,482,395 $ - $ - $ 580,475
Measure C I-680 -
-
-
-
-
-
Developers' Fees Parkland 415,473 718,704 1,032,000
-
- 102,177
Developers' Fees O.S.I.P. - 3,862,235 1,368,848
-
- 2,493,387
Developers' Fees Storm Drain/TM 273,176
50,393
-
-
- 323,569
Federal Street Assistance -
-
-
-
-
-
Traffic Congest. Relief/Prop. 1B 909,746
3,513
913,259
-
-
-
Assessment Districts -
-
-
-
-
-
General Reimbursable Projects - 7,063,330 7,794,943 731,613
-
-
Total Capital $ 2,095,129 $ 13,264,311 $ 12,591,445 $ 731,613 $ - $ 3,499,608
ENTERPRISE FUNDS
Sewer $ 12,797,675 $ 18,397,549 $ 21,835,873 $ - $ - $ 9,359,351
Golf Course 55,146 2,326,838 2,234,082
-
- 147,902
Total Enterprise $ 12,852,821 $ 20,724,387 $ 24,069,955 $ - $ - $ 9,507,253
INTERNAL SERVICE FUNDS
Workers' Compensation $ 6,541,584 $ 2,248,082 $ 1,648,153 $ - $ - $ 7,141,513
Risk Management/ Liability 1,550,269 1,413,132 1,472,630
-
- 1,490,771
Post Retirement Healthcare 15,017,484 2,522,275 2,144,181
-
- 15,395,578
Fleet Maintenance 517,121 2,769,451 2,142,886
-
- 1,143,686
Information Technology 2,168,825 6,075,224 6,185,097
-
- 2,058,952
Building Maintenance 516,151 4,264,312 4,169,811
-
- 610,652
Total Internal Service $ 26,311,434 $ 19,292,476 $ 17,762,758 $ - $ - $ 27,841,152
FIDUCIARY FUNDS
Pension Trust $ 51,668,151 $ 4,884,200 $ 4,809,200 $ - $ - $ 51,743,151
REDEVELOPMENT AGENCY $ 7,579,531 $ 15,234,486 $ 9,375,445 $ - $ 10,766,745 $ 2,671,827
TOTAL CITY $ 123,946,553 $ 159,478,053 $ 166,410,124 $ 11,599,071 $ 11,599,071 $ 117,014,482

CITY OF CONCORD
REVENUE SUMMARY BY FUND (INCLUDES TRANSFERS IN)
FOR THE YEAR ENDING JUNE 30, 2008
Adopted Adopted
Actual Actual Actual Budget Budget
2003-04 2004-05 2005-06 2006-07 2007-08
GENERAL FUND $ 64,067,455 $ 70,385,876 $ 72,060,572 $ 71,785,944 $ 76,777,312
SPECIAL REVENUE FUNDS
Gas Tax $ 2,341,754 $ 2,348,210 $ 2,363,710 $ 2,411,108 $ 2,285,502
Storm Water Management 1,947,222 2,000,738 2,134,261 1,992,499 1,995,780
Maintenance Districts 1,396,287 1,415,776 1,410,154 1,423,057 1,632,592
Art in Public Places 731
1,932
4,066
2,000
2,000
Traffic Safety 155,457
-
-
-
-
Traffic System Management 17,194
7,959
5,398
4,000
4,000
RDA Housing Set-Aside 2,617,026 2,742,954 2,848,618 2,801,915 3,103,138
Monument Community Partnership - 665,059 388,940
-
2,000
Housing & Community Services 3,111,070 1,729,562 1,788,776 1,182,629 1,170,939
Total Special Revenue $ 11,586,741 $ 10,912,190 $ 10,943,923 $ 9,817,208 $ 10,195,951
DEBT SERVICE FUNDS
RDA Tax Allocation Bonds $ 80,796,182 $ 1,842,244 $ 3,452,277 $ 6,697,831 $ 6,601,131
RDA Revenue Bonds 602,618 669,613 705,148 701,845 704,340
RDA Parking Structure Bonds 749,353 750,136 748,501 750,092 751,691
Concord Pavilion Revenue Bonds 1,760,739 1,796,730 1,793,998 1,778,060 1,776,710
Assessment Districts 603,648 100,377 277,771
-
40,303
Certifications of Participation 106,230
97,485 103,356
98,359
98,213
Total Debt Service $ 84,618,770 $ 5,256,585 $ 7,081,051 $ 10,026,187 $ 9,972,388
CAPITAL PROJECTS FUNDS
Measure C $ 2,734,849 $ 1,429,148 $ 1,506,407 $ 1,499,360 $ 1,566,136
Measure C I-680 369,510 397,125 436,543 1,020,000
-
Developers' Fees Parkland 570,495 401,943 1,602,942 3,013,826 718,704
Developers' Fees O.S.I.P. 1,152,962 1,080,146 1,547,556 4,148,870 3,862,235
Developers' Fees Storm Drain/TM 18,962 108,535 279,758 116,871
50,393
Federal Street Assistance 443,605
- 110,245
-
-
Traffic Congestion Relief 1,167
2,112 1,486,554
-
3,513
Assessment Districts 512
449
809
-
-
General Reimbursable Projects 3,589,789 4,597,414 3,530,546 6,120,982 7,794,943
Total Capital $ 8,881,851 $ 8,016,872 $ 10,501,360 $ 15,919,909 $ 13,995,924
ENTERPRISE FUNDS
Sewer $ 14,884,155 $ 15,312,366 $ 18,847,152 $ 16,519,724 $ 18,397,549
Golf Course 1,814,642 1,672,696 1,568,905 1,818,710 2,326,838
Total Enterprise $ 16,698,797 $ 16,985,062 $ 20,416,057 $ 18,338,434 $ 20,724,387
INTERNAL SERVICE FUNDS
Workers' Compensation $ 1,369,537 $ 2,507,030 $ 2,115,969 $ 2,113,464 $ 2,248,082
Risk Management/ Liability 1,005,137 1,316,268 1,765,043 1,363,729 1,413,132
Post Retirement Healthcare 990,177 1,508,077 12,382,870 1,743,278 2,522,275
Fleet Maintenance 1,137,994 2,017,768 2,218,904 2,140,447 2,769,451
Information Technology 2,963,449 4,661,597 3,527,020 3,519,910 6,075,224
Building Maintenance 3,484,783 11,253,537 4,864,423 4,229,732 4,264,312
Total Internal Service $ 10,951,077 $ 23,264,277 $ 26,874,229 $ 15,110,560 $ 19,292,476
FIDUCIARY FUNDS
Pension Trust $ 3,493,456 $ 3,396,251 $ 4,304,530 $ 4,875,000 $ 4,884,200
REDEVELOPMENT AGENCY $ 13,022,754 $ 14,011,972 $ 14,455,228 $ 14,107,870 $ 15,234,486
TOTAL CITY $ 213,320,901 $ 152,229,085 $ 166,636,950 $ 159,981,112 $ 171,077,124

CITY OF CONCORD
EXPENDITURES SUMMARY BY FUND (INCLUDES TRANSFERS OUT)
FOR THE YEAR ENDING JUNE 30, 2008
Adopted Adopted
Actual Actual Actual Budget Budget
2003-04 2004-05 2005-06 2006-07 2007-08
GENERAL FUND
SPECIAL REVENUE FUNDS
$ 63,516,147 $ 65,506,114 $ 79,593,816 $ 72,109,409 $ 78,328,992
Gas Tax $ 1,996,308 $ 2,175,055 $ 1,923,977 $ 2,491,147 $ 2,472,040
Storm Water Management 1,699,739 2,134,840 1,758,934 1,982,201 1,995,483
Maintenance Districts 1,192,975 2,590,753 1,080,867 1,524,738 1,582,980
Art in Public Places -
-
-
-
-
Traffic Safety 189,411
-
-
-
-
Traffic System Management 106,061
72,735
40,330
50,809
51,658
RDA Housing Set-Aside 1,329,726 1,158,628 1,305,374 3,028,242 3,226,519
Monument Community Partnership - 334,928 709,720
-
-
Housing & Community Services 3,049,397 1,514,781 1,608,464 1,440,420 1,256,147
Total Special Revenue
DEBT SERVICE FUNDS
$ 9,563,617 $ 9,981,720 $ 8,427,666 $ 10,517,557 $ 10,584,827
RDA Tax Allocation Bonds $ 88,920,056 $ 4,666,712 $ 6,392,675 $ 6,367,146 $ 6,376,571
RDA Revenue Bonds 701,898 692,854 695,862 686,845 689,340
RDA Parking Structure Bonds 747,779 744,325 745,539 737,092 738,691
Concord Pavilion Revenue Bonds 1,779,720 1,777,821 1,781,148 1,778,060 1,776,710
Assessment Districts 645,579 564,537 593,967
-
40,303
Certifications of Participation 97,367
99,621
98,973
98,359
98,213
Total Debt Service
CAPITAL PROJECTS FUNDS
$ 92,892,399 $ 8,545,870 $ 10,308,164 $ 9,667,502 $ 9,719,828
Measure C $ 1,148,832 $ 2,004,014 $ 1,054,169 $ 1,533,360 $ 1,482,395
Measure C I-680 332,903 375,253 436,542 1,020,000
-
Developers' Fees Parkland 272,825 263,980 1,339,270 2,435,000 1,032,000
Developers' Fees O.S.I.P. 2,637,859 601,972 2,165,485 4,270,403 1,368,848
Developers' Fees Storm Drain/TM 72,844
4,080
95,449 287,368
-
Federal Street Assistance 298,861
-
4,610
-
-
Traffic Congestion Relief 119,084
61,706
55,906
- 913,259
Assessment Districts 59,455
- 203,145
-
-
General Reimbursable Projects 3,747,993 4,024,293 5,602,673 6,120,982 7,794,943
Total Capital
ENTERPRISE FUNDS
$ 8,690,656 $ 7,335,298 $ 10,957,249 $ 15,667,113 $ 12,591,445
Sewer $ 16,536,922 $ 17,880,681 $ 18,850,426 $ 18,496,932 $ 21,835,873
Golf Course 1,841,338 1,776,241 1,637,795 1,808,041 2,234,082
Total Enterprise
INTERNAL SERVICE FUNDS
$ 18,378,260 $ 19,656,922 $ 20,488,221 $ 20,304,973 $ 24,069,955
Workers' Compensation $ 2,853,932 $ 2,236,665 $ 1,498,064 $ 1,502,001 $ 1,648,153
Risk Management/ Liability 560,852 1,727,582 1,305,706 1,581,267 1,472,630
Post Retirement Healthcare 1,006,874 1,262,880 1,483,181 1,554,656 2,144,181
Fleet Maintenance 2,099,164 2,209,830 2,327,692 2,394,822 2,142,886
Information Technology 3,029,322 3,475,080 3,510,335 3,616,797 6,185,097
Building Maintenance 4,903,135 5,403,351 5,335,420 4,092,081 4,169,811
Total Internal Service
FIDUCIARY FUNDS
$ 14,453,279 $ 16,315,388 $ 15,460,398 $ 14,741,624 $ 17,762,758
Pension Trust $ 4,696,682 $ 4,700,176 $ 4,685,086 $ 4,800,000 $ 4,809,200
REDEVELOPMENT AGENCY $ 16,131,969 $ 10,860,271 $ 14,578,498 $ 16,611,847 $ 20,142,190
TOTAL CITY $ 228,323,009 $ 142,901,759 $ 164,499,098 $ 164,420,025 $ 178,009,195

OPERATING EXPENDITURES SUMMARY BY ORGANIZATION
FOR THE YEAR ENDING JUNE 30, 2008
Adopted Adopted
Actual Actual Actual Budget Budget
2003-04 2004-05 2005-06 2006-07 2007-08
General Government:
Building and Neighborhood Services (1) $ 247,463 $ 330,347 $ 312,644 $ - $
-
Building, Engineering & Neighborhood 3,969,128 4,196,896 4,741,979 4,733,762 6,341,313
City Attorney 2,029,487 1,114,271 1,516,083 1,554,004 1,582,448
City Management 2,686,732 3,000,818 2,817,207 3,125,545 3,445,586
Community & Recreation Services 5,868,938 7,482,459 7,232,649 7,373,926 8,879,863
Finance 3,309,787 3,383,324 3,577,873 4,998,978 4,710,501
Reserve Funds-Intra Fund Transfers 2,860,115
- 900,000 200,000 200,000
General Fund Capital Projects 2,106,681 1,307,215 1,731,378 906,658 731,613
Human Resources 3,104,224 1,485,197 1,524,275 1,977,419 1,898,974
Information Technology 2,093,757 2,183,532 2,612,976 2,901,973 5,089,217
Planning and Economic Development 17,107,122 10,974,442 13,481,115 17,790,509 18,491,461
Police 29,944,607 35,478,630 35,438,021 38,077,690 39,817,538
Public Works 15,983,215 16,537,795 17,236,606 18,285,037 20,154,366
Storm Water Management 1,521,649 1,558,495 1,758,935 1,802,001 1,995,483
Total General Government $ 92,832,905 $ 89,033,421 $ 94,881,741 $ 103,727,502 $ 113,338,363
Enterprise Funds:
Golf Course Enterprise $ 1,646,328 $ 1,586,305 $ 1,470,527 $ 1,769,565 $ 1,697,557
Sewer Enterprise 12,491,705 13,839,718 14,834,521 14,624,142 15,287,979
Total Enterprise Fund $ 14,138,033 $ 15,426,023 $ 16,305,048 $ 16,393,707 $ 16,985,536
Total Operating Budget by Organization $ 106,970,938 $ 104,459,444 $ 111,186,789 $ 120,121,209 $ 130,323,899
Add:
Capital Improvement Projects (2) $ 23,762,990 $ 25,196,269 $ 38,319,059 $ 29,831,314 $ 33,156,268
Debt Service Payment 92,892,399 8,545,870 10,308,164 9,667,502 9,719,828
Pension Trust 4,696,682 4,700,176 4,685,086 4,800,000 4,809,200
Total Organization $ 228,323,009 $ 142,901,759 $ 164,499,098 $ 164,420,025 $ 178,009,195
(1) In January, 2006, Building & Neighborhood Services programs were transferred to other City departments.
(2) Not all Capital Improvement Projects, Debt Service payments and book depreciation were included in the
the department's operating budget.

Adopted Adopted
Actual Actual Actual Budget Budget
2003-04 2004-05 2005-06 2006-07 2007-08
Expenditures
Personnel:
Full-time $ 2,123,679 $ 1,973,638 $ 1,988,263 $ 2,124,350 $ 2,171,441
Part-time 224,217 156,006 406,882
73,579 328,662
Overtime 17,827
17,345
41,844
10,851
13,158
Benefits 972,468 1,332,703 1,488,587 1,585,133 1,712,889
Total Salaries and Benefits $ 3,338,191 $ 3,479,692 $ 3,925,576 $ 3,793,913 $ 4,226,150
Operating Expenses $ 311,714 $ 276,501 $ 330,648 $ 482,770 $ 782,289
Fixed Charges:
Fleet $ 27,224 $ 78,610 $ 81,371 $ 89,602 $ 129,480
Information Technology 234,129 279,919 278,450 251,182 984,799
Buildings 49,212
56,957
67,181
72,812
67,070
Risk Mgmt./Liability -
25,217
58,753
43,483 151,525
Total Fixed Charges $ 310,565 $ 440,703 $ 485,755 $ 457,079 $ 1,332,874
Other Financing Uses 8,658
City of Concord
Departmental Budget Summary
All Funding Sources
For the Year Ending June 30, 2008
Building, Engineering & Neighborhood Services
Total Expenditures $ 3,969,128 $ 4,196,896 $ 4,741,979 $ 4,733,762 $ 6,341,313
Funding Sources
General Fund $ 3,529,724 $ 4,050,835 $ 4,588,727 $ 4,569,216 $ 6,183,847
C.D.B.G. 109,611 126,000 118,952 124,995 105,769
RDA Set Aside 329,793
20,061
34,300
39,551
51,697
$ 3,969,128 $ 4,196,896 $ 4,741,979 $ 4,733,762 $ 6,341,313
Personnel Allocation
Full-time 47.00 47.00 47.00 45.00 44.00
Part-time (FTE) 1.9 2.61 2.61 2.88 4.9
Note: Positions shown here are allocated to this department but may charge to other departments or capital projects and may
and do not show as a FTE on the Department's Program Summary.
Significant Changes
2003-04 Reduced FY' 04 operating budget by over $100,000 (7.8% savings) by eliminating one vacant
Construction Inspector position and reducing consultant costs.
2004-05 Reduced overtime and operating expenses for a total savings of $77,453. Benefit increases reflect
higher costs to fund PERS retirement, health insurance, post-retirement medical, and workers'
compensation.
2005-06 Full-time includes one position considered overfilled by attrition plan. Benefits increase reflects
higher costs for health and dental insurance, workers compensation and PERS retirement.
2006-07 The Engineering department was expanded to include the Building, Multi-Family Housing & Neighborhood
Preservation programs in FY2005/06. Full-time reflects the attrition reduction of two positions.
Operating Expenses reflect the use of outside consultants in the Building program and higher building rent.
Benefits increases reflect higher costs for health insurance and PERS retirement.
2007-08 Full-time includes one position considered overfilled by attrition plan and the transfer of one position
to the finance department. Part-time includes additional project management, professional, technical and
clerical help needed. Benefits increase reflect higher costs for health and dental insurances and PERS
retirement. Fixed charges reflect adjustment to include actual services and/or equipment provided by
internal service funds.
-
-
-
-

Adopted Adopted
Actual Actual Actual Budget Budget
2003-04 2004-05 2005-06 2006-07 2007-08
Expenditures
Personnel:
Full-time $ 582,018 $ 612,219 $ 626,942 $ 715,817 $ 724,548
Part-time -
-
742
-
-
Overtime -
-
-
-
-
Benefits 192,064 279,534 295,882 372,742 346,449
Total Salaries and Benefits $ 774,082 $ 891,753 $ 923,566 $ 1,088,559 $ 1,070,997
Operating Expenses $ 1,168,519 $ 136,517 $ 507,445 $ 381,765 $ 392,872
Fixed Charges:
Fleet
Information Technology $ 33,297 $ 40,077 $ 38,990 $ 34,079 $ 60,012
Buildings 38,604 43,844 43,946 47,406 55,609
Risk Mgmt./Liability -
2,080
2,136
2,195
2,958
Total Fixed Charges $ 71,901 $ 86,001 $ 85,072 $ 83,680 $ 118,579
Other Financing Uses 14,985
City of Concord
Departmental Budget Summary
All Funding Sources
For the Year Ending June 30, 2008
City Attorney
Total Expenditures $ 2,029,487 $ 1,114,271 $ 1,516,083 $ 1,554,004 $ 1,582,448
Funding Sources
General Fund $ 2,009,199 $ 1,104,394 $ 1,483,486 $ 1,554,004 $ 1,582,448
RDA Set Aside 20,288
9,877 32,597
-
-
RDA Tax Increment -
-
-
-
-
$ 2,029,487 $ 1,114,271 $ 1,516,083 $ 1,554,004 $ 1,582,448
Personnel Allocation
Full-time 6.00 6.00 6.00 6.00 6.00
Part-time (FTE) 0.16 0.05 0.13 0 0
Note: Positions shown here are allocated to this department but may charge to other departments or capital projects and may
not show as a FTE on the Department's Program Summary.
Significant Changes
2003-04 Reduced operating budget by $15,110 or approximately 1.2% of operating budget in staff time and
operating expenditures.
2004-05 Moved liability from City Attorney to an internal service fund. Each department and/or fund is
charged a fee based on a formula which includes number of personnel, vehicles and prior claims.
Benefit increases reflect higher costs to fund PERS retirement, health insurance premiums, postretirement
medical, and workers' compensation. Reduced part-time for a $3,500 savings.
2005-06 Benefits increase reflects higher costs for health and dental insurance and PERS retirement.
Includes projected increase in need for part-time clerical services.
2006-07 Full-time increase reflects the revaluation of certain positions. Benefits increase reflects higher
costs for health insurance and PERS retirement.
2007-08 Benefits decrease reflects changes in health and dental plan coverage options by department staff.
Fixed charges reflect adjustment to include actual services and/or equipment provided by
internal service funds.
-
-
-
-

Adopted Adopted
Actual Actual Actual Budget Budget
2003-04 2004-05 2005-06 2006-07 2007-08
Expenditures
Personnel:
Full-time $ 1,284,411 $ 1,288,984 $ 1,126,075 $ 1,262,201 $ 1,374,930
Part-time 12,076
16,517
16,871
25,874
25,880
Overtime 14,943
9,622
3,318
-
-
Benefits 478,621 642,035 652,109 738,141 765,117
Total Salaries and Benefits $ 1,790,051 $ 1,957,158 $ 1,798,373 $ 2,026,216 $ 2,165,927
Operating Expenses $ 432,319 $ 486,747 $ 465,173 $ 592,834 $ 545,098
Fixed Charges:
Fleet $ 640 $ 2,683 $ 2,761 $ 2,721 $ 4,071
Information Technology 297,592 365,361 383,676 322,785 571,917
Buildings 137,630 158,537 157,966 171,479 146,876
Risk Mgmt./Liability -
9,012
9,258
9,510
11,697
Total Fixed Charges $ 435,862 $ 535,593 $ 553,661 $ 506,495 $ 734,561
Other Financing Uses 28,500
City of Concord
Departmental Budget Summary
All Funding Sources
For the Year Ending June 30, 2008
City Management
21,320
Total Expenditures $ 2,686,732 $ 3,000,818 $ 2,817,207 $ 3,125,545 $ 3,445,586
Funding Sources
General Fund $ 2,686,732 $ 3,000,818 $ 2,817,207 $ 3,125,545 $ 3,445,586
Personnel Allocation
Full-time 25.00 24.00 21.00 21.00 21.00
Part-time (FTE) 0.06 0.74 0.74 0.9 0.9
Note: Positions shown here are allocated to this department but may charge to other departments or capital projects and may
show as a FTE on the Department's Program Summary.
Significant Changes
2003-04 Department reduced budget by $108,837 (about 3.8%) by eliminating a vacant Senior Administrative
Analyst position and by reducing various operating costs without reducing services.
2004-05 Budget was reduced by eliminating one position less increased part-time coverage for a
total reduction of $40,545. Benefit increases reflect higher costs to fund PERS retirement, health
insurance, post-retirement medical, and workers' compensation.
2005-06 Budget includes the reduction of one position per City attrition plan and transfer of two positions
to Information Technology. Operating expenses are lower due to reduced supply requirements during
non-election year. Benefits increase reflects higher costs for health and dental insurance and
PERS retirement.
2006-07 Benefits increase reflects higher costs for health insurance and PERS retirement.
Operating expenses higher due to supply requirements during an election year.
2007-08 Benefits increase reflect higher costs for health and dental insurances and PERS retirement. Operating
expenses are lower due to reduced supply requirements during non-election year partially offset by increases
to meetings & conferences. Fixed charges reflect adjustment to include actual services and/or equipment
provided by internal service funds.
-
-
-

Adopted Adopted
Actual Actual Actual Budget Budget
2003-04 2004-05 2005-06 2006-07 2007-08
Expenditures
Personnel:
Full-time $ 1,248,533 $ 1,446,576 $ 1,289,623 $ 1,409,570 $ 1,450,787
Part-time 850,772 1,187,024 1,222,627 1,463,440 1,754,100
Overtime 25,919
14,881
6,728
-
-
Benefits 683,863 937,705 906,677 1,019,264 1,078,401
Total Salaries and Benefits $ 2,809,087 $ 3,586,186 $ 3,425,655 $ 3,892,274 $ 4,283,288
Operating Expenses $ 1,942,463 $ 2,438,968 $ 2,328,760 $ 1,928,820 $ 2,142,493
Fixed Charges:
Fleet $ 22,274 $ 47,341 $ 48,164 $ 55,166 $ 60,855
Computer/Equipment 200,144 233,464 248,413 225,825 645,132
Buildings 798,829 941,094 935,088 1,023,382 1,579,539
Liability - 140,816 144,659 148,600
67,090
Total Fixed Charges $ 1,021,247 $ 1,362,715 $ 1,376,324 $ 1,452,973 $ 2,352,616
Other Financing Uses 96,141
City of Concord
Departmental Budget Summary
All Funding Sources
For the Year Ending June 30, 2008
Community & Recreation Services
94,590
101,910
99,859
101,466
Total Expenditures $ 5,868,938 $ 7,482,459 $ 7,232,649 $ 7,373,926 $ 8,879,863
Funding Sources
General Fund $ 4,935,180 $ 5,938,401 $ 5,814,776 $ 6,063,792 $ 7,404,849
C.D.B.G. 499,394 517,096 529,701 453,004 451,563
GF Reimbursable Project 374,364 632,034 602,040 792,130 968,451
First Five - 334,928 209,903
-
-
Child Care 60,000
60,000
76,229
65,000
55,000
$ 5,868,938 $ 7,482,459 $ 7,232,649 $ 7,373,926 $ 8,879,863
Personnel Allocation
Full-time 22.00 24.00 21.00 20.00 20.00
Part-time (FTE) 44.35 77.63 69.68 72.62 79.11
Note: Positions shown here are allocated to this department but charge to other departments or capital projects
and may not show as a FTE on the Department's Program Summary.
Significant Changes
2003-04 Budget includes a new grant program with MDUSD, part-time reductions and revenue enhancements in the
Recreation Division. Expenditure reductions and revenue enhancements results in a $206,600 savings.
2004-05 Eliminated 1 full-time position and reduced operational expenses for a total savings of $44,000.
Benefits increases reflect higher costs to fund PERS retirement, health insurance, and workers' comp.
2005-06 Budget includes the reduction of one position per City attrition plan. During FY2004-05 Parks &
Facilities maintenance duties were transferred to Public Works. Benefits increase reflects higher
costs for health and dental insurance and PERS retirement.
2006-07 This department was expanded to include the Community Services program in FY2005/06. Full-Time
reflects the transfer of the recreation utility worker to Public Works. Part-time reflects the additional
requirements of the community services and facilities & operations programs. Benefits increase
reflects higher costs for health insurance and PERS retirement. Operating expenses include the higher
cost energy utilities and more use of contractors for fee based programs.
2007-08 Part-time reflects the additional assistance needed to support expanding fee based programs. Benefits
increases reflects higher costs for health and dental insurances and PERS retirement. Operating expenses
include increases in supplies, meetings & conferences, staff development and more use of contractors for
fee based programs. Fixed charges show adjustment to include actual services and/or equipment provided
by internal service funds.

City of Concord
Departmental Budget Summary
All Funding Sources
For the Year Ending June 30, 2008
Finance
Adopted Adopted
Actual Actual Actual Budget Budget
2003-04 2004-05 2005-06 2006-07 2007-08
Expenditures
Personnel:
Full-time $ 1,492,489 $ 1,482,578 $ 1,510,036 $ 1,702,431 $ 1,796,290
Part-time 30,936 19,761 37,148
-
-
Overtime 2,048 19,844
6,924
-
-
Benefits 618,803 754,112 808,341 1,011,387 998,856
Total Salaries and Benefits $ 2,144,276 $ 2,276,295 $ 2,362,449 $ 2,713,818 $ 2,795,146
Operating Expenses $ 792,512 $ 535,684 $ 588,301 $ 761,941 $ 962,106
Fixed Charges:
Fleet $ 571 $ 5,939 $ 6,226 $ 5,463 $ 6,591
Information Technology 181,131 217,971 211,480 601,103 732,751
Buildings 191,297 336,256 397,933 904,856 188,899
Risk Mgmt./Liability - 11,179 11,484
11,797
25,008
Total Fixed Charges $ 372,999 $ 571,345 $ 627,123 $ 1,523,219 $ 953,249
Total Department Expenditures $ 3,309,787 $ 3,383,324 $ 3,577,873 $ 4,998,978 $ 4,710,501
Other Financing Uses
Fund Transfers Out $ 100,000 $ 100,000 $ 612,944 $ - $ 834,595
Reserve Funds 2,860,115
- 900,000 200,000 200,000
Capital Projects 2,106,681 1,307,215 1,731,378 906,658 731,613
Total Other Financing Uses $ 5,066,796 $ 1,407,215 $ 3,244,322 $ 1,106,658 $ 1,766,208
Total Expenditures $ 8,376,583 $ 4,790,539 $ 6,822,195 $ 6,105,636 $ 6,476,709
Funding Sources
General Fund $ 8,355,903 $ 4,768,218 $ 6,794,426 $ 6,076,919 $ 6,476,709
C.D.B.G. 20,680 22,321 27,767
28,717
-
$ 8,376,583 $ 4,790,539 $ 6,822,193 $ 6,105,636 $ 6,476,709
Personnel Allocation
Full-time 26.00 26.00 26.00 26.00 27.00
Part-time (FTE) 1.49 1.5 1.50
Note: Positions shown here are allocated to this department but charge to other departments or capital projects
and may not show as a FTE on the Department's Program Summary.
Significant Changes
2003-04 Convention and Visitors Bureau budget reduced $27,159 from that projected due to funding agreement with Contra
Costa County. Added reserve funds to cover increasing benefits costs, downturn in the economy and possible loss of
State and/or Federal funding.
2004-05 Reserve funds have reached the required 20% of expenditures and continued funding has been moved out one year.
Department reduced operating expenditures by decreasing contractual services, travel, conferences, and vehicles for a
total savings of $8,140. Benefit increase reflects higher costs to fund PERS retirement, health insurance, post-retirement
medical, and workers' compensation. Funding for the Convention and Visitors Bureau has been reduced by $50,000.
2005-06 Added $200,000 to Unforecasted and $200,000 to Maintenance & Capital reserve funds. In-lieu of reducing department
by one position per attrition plan, part-time salaries and benefits were eliminated. Salaries reflect the upward revaluation
several department positions. Benefits increase can be attributed to higher costs for health and dental insurance and PERS
retirement. Operating expenses include an increase for auditing special revenue contracts, the elimination of $191,405 in
funding for the Convention and Visitors Bureau and a transfer of $512,944 to the post retirement health benefit fund.
2006-07 Benefits increase reflects higher costs for health insurance and PERS retirement. Operating expenses include the 47%
increase in cost for animal control services and the restatement of additional contributions to the post retirement health
benefit fund. Fixed charges include increases necessary to internal service fund charges primarily due to higher building
maintenance and information technology costs.
2007-08 Full-time includes the transfer of one position from BE&NS to the Finance department. Benefits decrease reflects changes
in health and dental plan coverage options by department staff. Operating expenses include the 14% increase in cost for
animal control services. Fixed charges show adjustment to eliminate the inclusion of unassigned internal service fund
fees to this department and the actual services and/or equipment provided by internal service funds. Other financing
includes General Fund support provided to Golf Course operations, Maintenance Districts & CIP projects.

City of Concord
Departmental Budget Summary
All Funding Sources
For the Year Ending June 30, 2008
Human Resources
Adopted Adopted
Actual Actual Actual Budget Budget
2003-04 2004-05 2005-06 2006-07 2007-08
Expenditures
Personnel:
Full-time $ 666,220 $ 547,037 $ 549,308 $ 762,963 $ 805,772
Part-time 14,711
13,722
4,041
-
-
Overtime -
-
3,415
-
Benefits 244,673 263,501 347,016 424,405 401,339
Total Salaries and Benefits $ 925,604 $ 824,260 $ 900,365 $ 1,187,368 $ 1,207,111
Operating Expenses $ 1,469,568 $ 529,779 $ 495,490 $ 400,889 $ 479,371
Fixed Charges:
Fleet $ - $ - $ - $ - $
-
Information Technology 85,464 101,423
98,540
83,886 164,476
Buildings 23,588
26,789
26,853
28,968
44,117
Risk Mgmt./Liability 600,000
2,946
3,027 276,308
3,899
Total Fixed Charges $ 709,052 $ 131,158 $ 128,420 $ 389,162 $ 212,492
Total Expenditures $ 3,104,224 $ 1,485,197 $ 1,524,275 $ 1,977,419 $ 1,898,974
Funding Resources
General Fund $ 2,960,024 $ 1,346,775 $ 1,487,844 $ 1,936,655 $ 1,838,992
Post Retirement Health 80,351
63,963
1,839
-
-
Workers' Compensation 63,849
74,459
34,592
40,764
59,982
$ 3,104,224 $ 1,485,197 $ 1,524,275 $ 1,977,419 $ 1,898,974
Personnel Allocation
Full-time 9.00 8.00 8.00 9.00 9.00
Part-time (FTE) 0.00 0.00
Note: Positions shown here are allocated to this department but charge to other departments or capital projects
and may not show as a FTE on the Department's Program Summary.
Significant Changes
2003-04 Reduction of $92,248 comprised of training programs and part-time staffing cuts; as well as
reduction in recruitment and selection expenditures.
2004-05 Funding for post-retirement medical has been removed from this department and distributed to all
departments as a percentage of salary. Department eliminated one position and reduced several
operating expenses for at total savings of $102,389. Benefit increases reflect higher costs to fund
PERS retirement, health insurance, post-retirement medical, and workers' compensation.
2005-06 The department was restructured to be managed by a Director instead of an Asst. City Manager
and two positions were upgraded to reflect additional responsibilities. Benefits increase can be
attributed to higher costs for health and dental insurance and PERS retirement.
2006-07 An analyst position was added to the department. Benefit increases can be attributed to
higher costs for health insurance and PERS retirement. Fixed charges reflect the transfer of funds
for the judgment obligation bond debt service from the General Fund to the Liability Insurance
Internal Service Fund.
2007-08 Benefits decrease reflects changes in health and dental plan coverage options by department staff.
Operating expenses include the increased costs for property insurance. Fixed charges show adjustment
eliminating the inclusion of unassigned internal service fund fees to this department and the actual
services and/or equipment provided by internal service funds.

City of Concord
Departmental Budget Summary
All Funding Sources
For the Year Ending June 30, 2008
Information Technology
Adopted Adopted
Actual Actual Actual Budget Budget
2003-04 2004-05 2005-06 2006-07 2007-08
Expenditures
Personnel:
Full-time $ 809,628 $ 846,975 $ 788,541 $ 1,063,295 $ 1,410,760
Part-time 30,267
29,101
35,884
62,745 119,726
Overtime 26,135
61,894
61,432
49,890
60,790
Benefits 318,189 480,493 461,056 610,809 826,145
Total Salaries and Benefits $ 1,184,219 $ 1,418,463 $ 1,346,913 $ 1,786,739 $ 2,417,421
Operating Expenses $ 733,978 $ 587,977 $ 1,087,799 $ 935,419 $ 2,599,552
Fixed Charges:
Fleet $ - $ - $ - $ - $
-
Information Technology 130,040 129,739 129,751 130,092
-
Buildings 45,520
47,353
48,513
49,723
60,278
Risk Mgmt./Liability -
-
-
-
11,966
Total Fixed Charges $ 175,560 $ 177,092 $ 178,264 $ 179,815 $ 72,244
Total Expenditures $ 2,093,757 $ 2,183,532 $ 2,612,976 $ 2,901,973 $ 5,089,217
Funding Sources
Information Tech. ISF $ 2,093,757 $ 2,183,532 $ 2,612,976 $ 2,901,973 $ 5,089,217
General Fund -
-
-
-
-
$ 2,093,757 $ 2,183,532 $ 2,612,976 $ 2,901,973 $ 5,089,217
Personnel Allocation
Full-time 12.00 12.00 14.00 14.00 18.00
Part-time (FTE) 1.55 1.33 0.81 1.33 1.99
Note: Positions shown here are allocated to this department but charge to other departments or capital projects
and may not show as a FTE on the Department's Program Summary.
Significant Changes
2003-04 Budget reductions in the amount of $11,276 or one-half of the operating budget. Reduced
annual maintenance costs $11,000 by retiring several pieces of equipment. The balance from
consultant or contractor services. The increase in part-time is offset by consultant services.
2004-05 Benefit increases reflect higher costs to fund PERS retirement, health insurance, post-retirement,
and workers' compensation. Department added the maintenance agreement for new financial system.
2005-06 Operating expense increase due to the transfer of various hardware and software maintenance
agreements from other departments to information technology. Includes the transfer of two positions
from City Management, Web Coordinator & Programmer. Benefits increase can be attributed to
higher costs for health and dental insurance and PERS retirement.
2006-07 Full-time increase reflects the revaluation of certain positions. Part-time & over-time reflect the
increased need for technology services. Benefits increase indicates the higher costs for health
insurance and PERS retirement.
2007-08 The information technology department duties were expanded to provide all the information technology
support required by the Police department. Full-time includes the transfer of four positions from the
Police department. Part-time & over-time reflect the increased need for technology services. Benefit
increases include the transfer of four positions and the higher costs for health and dental insurances and
PERS retirement. Operating expenses include the transfer of information technology expenses previously
included in the Police department and increased costs for contracts & agreements, contract consultants
and the East Bay Regional Communication System agreement.

City of Concord
Departmental Budget Summary
All Funding Sources
For the Year Ending June 30, 2008
Planning and Economic Development
Adopted Adopted
Actual Actual Actual Budget Budget
2003-04 2004-05 2005-06 2006-07 2007-08
Expenditures
Personnel:
Full-time $ 1,974,704 $ 1,920,775 $ 1,789,942 $ 2,036,640 $ 2,100,986
Part-time 50,171
46,185
39,525
75,670
60,914
Overtime 26,599
31,779
18,097
42,381
33,047
Benefits 714,259 989,696 925,449 1,164,109 1,163,875
Total Salaries and Benefits $ 2,765,733 $ 2,988,435 $ 2,773,013 $ 3,318,800 $ 3,358,822
Operating Expenses $ 1,434,719 $ 1,096,136 $ 1,822,520 $ 1,714,631 $ 1,869,575
Fixed Charges:
Fleet $ 10,556 $ 8,965 $ 10,913 $ 11,096 $ 10,721
Information Technology 184,912 201,785 205,186 200,523 634,330
Buildings 156,195
28,329
28,183
29,980 157,487
Risk Mgmt./Liability -
13,865
14,244
31,503
20,032
Total Fixed Charges $ 351,663 $ 252,944 $ 258,526 $ 273,102 $ 822,570
Other Financing Uses $ 12,555,007 $ 6,636,927 $ 8,627,056 $ 12,483,976 $ 12,440,494
Total Expenditures $ 17,107,122 $ 10,974,442 $ 13,481,115 $ 17,790,509 $ 18,491,461
Funding Sources
General Fund $ 1,519,345 $ 1,662,186 $ 1,513,787 $ 1,762,074 $ 2,040,471
RDA Set Aside 859,900 938,936 1,112,606 1,479,812 1,718,324
Housing Assistance 1,023
6,846
14,432
28,217
61,920
Housing Conservation 178,747 176,400 166,532 230,229 148,076
RDA Programs 14,548,107 8,190,074 10,673,758 14,290,177 14,522,670
$ 17,107,122 $ 10,974,442 $ 13,481,115 $ 17,790,509 $ 18,491,461
Personnel Allocation
Full-time 28.00 28.00 27.00 25.00 26.00
Part-time (FTE) 2 1.19 1.43 1.68 1.22
Note: Positions shown here are allocated to this department but charge to other departments or capital projects
and may not show as a FTE on the Department's Program Summary.
Significant Changes
2003-04 General Fund includes various budget reductions for a total of $12,000 and elimination of
one Planner position. This plan includes future savings of $95,196 through the elimination of one
Assistant Planner position in FY'06. Redevelopment Fund includes repayment of ERAF-Educational
Educational Revenue Augment Fund of $3,379,292 as requested by the State. An increase in capital
projects funding of approximately $300,000. Also includes funding in the amount of $1,000,000 for the
implementation of the RDA Strategic Plan and $400,000 for the initiation of the new RDA area.
$400,000 for the initiation of the new RDA area.
2004-05 Funding for two downtown foot beat officers and 50% of Downtown Coordinator moved from RDA to
General Fund. Department reduced operating expenses in the amount of $11,400. Benefit increases
reflect higher costs to fund PERS retirement, health insurance, post-retirement medical and
workers' compensation.
2005-06 Budget includes the reduction of one of three positions per City attrition plan. Two other positions are
included in salaries and benefits as overfills. Other Financing reflects the savings achieved ($1.2 million)
from a 2004 refinancing of certain Tax Allocation Bonds. Benefits increase reflects higher costs for
health and dental insurance and PERS retirement.
2006-07 This department was expanded to include the Housing Services program in FY2005/06. Full-Time
reflects the attrition reduction of one position and the reassignment of one position due to the FY2005-06
reorganization. Benefits increase reflects higher costs for health insurance and PERS retirement.
Operating expenses include additional contractual services for business development. Other financing
includes adjustment for latest cost allocation plan.
2007-08 Full-time positions include the addition of a Community Services Officer for the Downtown District and
one position included as an overfill. Operating expenses include interfund billing for legal services. Fixed
charges show adjustment to include actual services and/or equipment provided by internal service funds.

City of Concord
Departmental Budget Summary
All Funding Sources
For the Year Ending June 30, 2008
Police
Adopted Adopted
Actual Actual Actual Budget Budget
2003-04 2004-05 2005-06 2006-07 2007-08
Expenditure
Personnel:
Full-time $ 15,629,442 $ 15,929,720 $ 15,767,011 $ 16,899,508 $ 17,735,258
Part-time 622,897 713,998 505,673 803,746 852,722
Overtime 1,120,580 1,255,202 1,367,299 1,208,888 1,516,937
Benefits 8,011,971 11,188,183 11,329,980 11,646,513 12,099,897
Total Salaries and Benefits $ 25,384,890 $ 29,087,103 $ 28,969,963 $ 30,558,655 $ 32,204,814
Operating Expenses $ 2,333,826 $ 2,567,933 $ 2,549,467 $ 3,131,305 $ 2,898,676
Fixed Charges:
Fleet $ 462,385 $ 1,033,217 $ 1,124,109 $ 1,167,807 $ 1,223,081
Information Technology 783,606 1,234,177 1,307,035 1,274,244 1,560,317
Buildings 979,900 1,130,069 1,093,531 1,214,407 1,437,758
Risk Mgmt./Liability - 390,125 393,916 411,689 492,892
Total Fixed Charges $ 2,225,891 $ 3,787,588 $ 3,918,591 $ 4,068,147 $ 4,714,048
Other Financing Uses $ - $ 36,006 $ - $ 319,583 $
-
Total Expenditures $ 29,944,607 $ 35,478,630 $ 35,438,021 $ 38,077,690 $ 39,817,538
Funding Sources
General Fund $ 28,859,116 $ 34,604,951 $ 35,431,692 $ 38,077,690 $ 39,817,538
Proposition 172 516,860 623,253
6,331
-
-
Supplemental Law Enforcemen 348,781 250,426
-
-
-
RDA Programs 219,850
-
-
-
-
$ 29,944,607 $ 35,478,630 $ 35,438,023 $ 38,077,690 $ 39,817,538
Personnel Allocation
Full-time 227.00 226.00 226.00 223.00 219.00
Part-time (FTE) 22.59 28.86 21.69 23.41 23.06
Note: Positions shown here are allocated to this department but charge to other departments or capital projects
and do not show as a FTE on the Department's Program Summary.
2003-04 Eliminated $287,769 from the budget by eliminating vacant Communication Center Manager position,
exchanging one sworn officer for one Crime Scene Analyst position; also reduced the operating
budgets for telephone, materials and staff development. Proposed plan includes funding for the
Master Police Officer program.
2004-05 Eliminated one DARE officer and one sergeant, added two programmers and reduced operations for
a total savings of $349,380. Benefit increases reflect higher costs to fund PERS retirement, health
insurance, post-retirement medical, and workers' compensation.
2005-06 Budget includes the reduction of two of three positions per City attrition plan. One other position is
included in salaries and benefits as an overfill. Benefits increase reflects higher costs for health
and dental insurance and PERS retirement. Salaries reflect the upward revaluation of the police
chief position.
2006-07 Full-time includes the attrition reduction of one position, revaluation of dispatchers and the results of
differential pay study. Benefits increase reflects higher costs of health insurance and PERS retirement.
Operating expenses reflect additional contractual services and the higher cost of energy utilities.
2007-08 Full-time includes reductions for the transfer of four positions to the Information Technology department,
increases for the latest differential pay study and increases reflecting current staff professional pay salary
achievements. Part-time and over-time reflect the increased need for police services. Operating expense
reductions are primarily due to the transfer of informational technology related expenditures to the
information technology department offset partially by increased costs of staff development. Fixed charges
show adjustment to include actual services and/or equipment provided by internal service funds.

City of Concord
Departmental Budget Summary
All Funding Sources
For the Year Ending June 30, 2008
Public Works
Adopted Adopted
Actual Actual Actual Budget Budget
2003-04 2004-05 2005-06 2006-07 2007-08
Expenditures
Personnel:
Full-time $ 5,029,983 $ 4,573,314 $ 4,728,690 $ 5,437,678 $ 5,456,551
Part-time 933,242 916,474 950,472 1,013,946 1,023,470
Overtime 178,599 159,628 193,211 162,105 167,683
Benefits 2,061,204 2,841,829 3,295,655 3,768,587 3,765,143
Total Salaries and Benefits $ 8,203,028 $ 8,491,245 $ 9,168,028 $ 10,382,316 $ 10,412,847
Operating Expenses $ 6,564,979 $ 6,575,408 $ 6,497,743 $ 6,294,319 $ 7,163,065
Fixed Charges:
Fleet $ 258,563 $ 442,701 $ 471,757 $ 500,371 $ 911,567
Information Technology 210,880 244,705 254,168 229,445 514,905
Buildings 539,159 589,380 646,028 677,886 482,223
Risk Mgmt./Liability - 186,397 191,484 196,700 468,289
Total Fixed Charges $ 1,008,602 $ 1,463,183 $ 1,563,437 $ 1,604,402 $ 2,376,984
Other Financing Uses $ 206,606 $ 7,959 $ 7,398 $ 4,000 $ 201,470
Total Expenditures $ 15,983,215 $ 16,537,795 $ 17,236,606 $ 18,285,037 $ 20,154,366
Funding Sources
General Fund $ 7,696,776 $ 7,889,828 $ 8,317,970 $ 9,143,514 $ 9,538,552
State Gas Tax 1,069,380 1,098,997 1,230,270 1,253,494 1,714,707
State Gas Tax-Prop 111 759,474 453,581 693,707 636,647 612,048
Street Lighting 871,500 1,055,333 767,120 908,431 923,438
Traffic Systems Mgmt. 295,473
72,736
40,329
50,809
51,658
Measure C Local 653,532 878,398 697,007 796,187 1,255,874
Fleet Maintenance 1,240,596 1,417,543 1,636,962 1,592,822 1,842,886
Maintenance Districts 321,475 335,423 313,748 477,694 659,542
Building Maintenance Fund 3,075,009 3,335,956 3,539,493 3,425,439 3,555,661
$ 15,983,215 $ 16,537,795 $ 17,236,606 $ 18,285,037 $ 20,154,366
Personnel Allocation
Full-time 103.00 109.00 95.00 99.00 99.00
Part-time (FTE) 42.10 37.46 26.60 38.72 39.20
Note: Positions shown here are allocated to this department but charge to other departments or capital projects
and do not show as a FTE on the Department's Program Summary.
Significant Changes
2003-04 Reduced consultant services and electrical expenses. Eliminated vacant Transportation Program
Coordinator position. Re-organized the Parks Division after retirement of several full-time staff and
reduced part-time staff to generate a net savings of $175,000. These actions added entry-level positions.
Reduced overall operating budget by $244,192.
2004-05 Eliminated 11 full-time positions, added seasonal and reduced operating expenses for a savings
of $658,000. Benefit increases reflect higher costs to fund PERS retirement, health
insurance, post-retirement medical, and workers' compensation.
2005-06 Added one position to assist with maintenance of street light system purchased from Pacific Gas and
Electric. Includes transfer of 2 positions from Community & Recreation Services. Benefits increase
can be attributed to higher cost for medical and dental insurance workers' compensation and PERS
retirement. Salaries reflect the upward revaluation of several positions.
2006-07 Full-Time includes the transfer of the recreation utility worker from Community & Recreation. Benefits
increase reflects higher costs for health insurance and PERS retirement. Operating expenses include
the higher costs for fuel and energy utilities.
2007-08 Salaries & Benefits reflect cost savings engendered by the realignment of management positions and
changes in health and dental plan coverage options by department staff. Operating expenses are higher
primarily due to higher costs of contracts involving petroleum based construction products. Fixed charges
show adjustment to include actual services and/or equipment provided by internal service funds.

City of Concord
Departmental Budget Summary
All Funding Sources
For the Year Ending June 30, 2008
Storm Water Management
Adopted Adopted
Actual Actual Actual Budget Budget
2003-04 2004-05 2005-06 2006-07 2007-08
Expenditures
Personnel:
Full-time $ 436,804 $ 472,255 $ 493,141 $ 466,972 $ 484,792
Part-time 5,472
1,009
8,877
-
-
Overtime 18,833 10,131 21,268 24,675 25,318
Benefits 182,158 276,929 340,610 304,102 312,196
Total Salaries and Benefits $ 643,267 $ 760,324 $ 863,896 $ 795,749 $ 822,306
Operating Expenses $ 444,939 $ 347,951 $ 427,357 $ 510,484 $ 523,639
Fixed Charges:
Fleet $ 96,147 $ 97,613 $ 99,151 $ 100,683 $ 172,482
Information Technology 11,135 11,400 11,675 11,955 47,409
Risk Mgmt./Liability -
-
-
- 31,192
Total Fixed Charges $ 107,282 $ 109,013 $ 110,826 $ 112,638 $ 251,083
Other Financing Uses $ 326,161 $ 341,207 $ 356,856 $ 383,130 $ 398,455
Total Expenditures $ 1,521,649 $ 1,558,495 $ 1,758,935 $ 1,802,001 $ 1,995,483
Funding Sources
General Fund $ - $ - $ - $ - $
-
Storm Water Parcel Tax 1,521,649 1,558,495 1,758,935 1,802,001 1,995,483
$ 1,521,649 $ 1,558,495 $ 1,758,935 $ 1,802,001 $ 1,995,483
Personnel Allocation
Full-time 4.00 4.00 4.00 4.00 4.00
Part-time (FTE) 0.70
Note: Positions shown here are allocated to this department but contain charges from other departments and do not
show as a FTE on the Department's Program Summary.
Significant Changes
2003-04 Reduced contractual services. Eliminated part-time assistance. Reduced overall operating expenses
by $59,248.
2004-05 Reduced operating expenses for a savings of $75,107. Benefit increases reflect higher costs to fund
PERS retirement, health insurance, post-retirement medical and workers' compensation.
2005-06 Benefits increase can be attributed to higher cost for medical and dental insurance, workers'
compensation and PERS retirement.
2006-07 Benefits increase can be attributed to higher cost for medical insurance and PERS retirement.
2007-08 Fixed charges show adjustment to include actual services and/or equipment provided by
internal service funds.

City of Concord
Departmental Budget Summary
All Funding Sources
For the Year Ending June 30, 2008
Golf Course
Adopted Adopted
Actual Actual Actual Budget Budget
2003-04 2004-05 2005-06 2006-07 2007-08
Expenditures
Personnel:
Full-time $ 320,193 $ 303,707 $ 180,498 $ 41,573 $ 42,333
Part-time 157,137 175,102 104,924
-
-
Overtime 9,683
9,115
9,466
-
-
Benefits 143,369 184,424 116,344 21,194 22,038
Total Salaries and Benefits $ 630,382 $ 672,348 $ 411,232 $ 62,767 $ 64,371
Operating Expenses $ 890,990 $ 783,464 $ 931,655 $ 1,447,871 $ 1,367,982
Fixed Charges:
Fleet $ 18,551 $ 18,867 $ 19,219 $ - $ -
Information Technology 4,306
4,396
4,489
4,584 31,207
Risk Mgmt./Liability - 22,617 23,235 42,404 15,462
Total Fixed Charges $ 22,857 $ 45,880 $ 46,943 $ 46,988 $ 46,669
Other Financing Uses $ 102,099 $ 84,613 $ 80,697 $ 211,939 $ 218,535
Total Expenditures $ 1,646,328 $ 1,586,305 $ 1,470,527 $ 1,769,565 $ 1,697,557
Funding Sources
User Fees $ 1,646,328 $ 1,586,305 $ 1,470,527 $ 1,769,565 $ 1,697,557
Personnel Allocation
Full-time 5.00 5.00 5.00 0.00 0.00
Part-time (FTE) 5.58 5.54 6.06 0.00 0.00
Note: Positions shown here are allocated to this department but charge to other departments or capital projects
and do not show as a FTE on the Department's Program Summary.
Significant Changes
2003-04 Reflects decrease in the reimbursement of General Fund Services due to revised projections for
golf rounds.
2004-05 Reduced operating expenses and increased part-time for a net savings of $15,823. Benefit
increases reflect higher costs to fund PERS retirement, health insurance, post-retirement
medical, and workers' compensation.
2005-06 Benefits increase can be attributed to higher cost for medical and dental insurance, workers'
compensation and PERS retirement. In order to remain solvent, the beginning fund balance
in the 10-Year Plan includes a $157,000 transfer from the General Fund and a $80,000 reduction
in fees for reimbursable services.
2006-07 Reduction in Salaries & Benefits can be attributed to implementation of maintenance contract
effective Jan. 2006. Operating expenses include the maintenance contract, reduction in judgment
obligation bond debt service transfer and reduction in cost allocation plan assignment to provide
for zero end of year fund balance.
2007-08 Operating expenses include cost allocation plan assignment to provide for zero end of year fund
balance. Fixed charges show adjustment to include actual services and/or equipment provided by
internal service funds.

City of Concord
Departmental Budget Summary
All Funding Sources
For the Year Ending June 30, 2008
Sewer Enterprise
Adopted Adopted
Actual Actual Actual Budget Budget
2003-04 2004-05 2005-06 2006-07 2007-08
Expenditures
Personnel:
Full-time $ 507,308 $ 590,877 $ 597,431 $ 622,454 $ 639,792
Part-time 3,735
4,286
5,000
-
-
Overtime 46,448
50,827
38,873
61,982
54,204
Benefits 258,652 364,095 453,174 437,750 440,504
Total Salaries and Benefits $ 816,143 $ 1,010,085 $ 1,094,478 $ 1,122,186 $ 1,134,500
Operating Expenses $ 11,015,501 $ 12,193,010 $ 13,070,452 $ 12,394,301 $ 12,565,274
Fixed Charges:
Fleet $ 105,499 $ 107,583 $ 109,771 $ 111,954 $ 132,039
Information Technology 15,939
16,536
16,746
17,165
43,809
Buildings -
-
-
-
35,233
Risk Mgmt./Liability -
30,330
31,157 142,006
42,486
Total Fixed Charges $ 121,438 $ 154,449 $ 157,674 $ 271,125 $ 253,567
Other Financing Uses $ 538,623 $ 482,174 $ 511,917 $ 836,530 $ 1,334,638
Total Expenditures $ 12,491,705 $ 13,839,718 $ 14,834,521 $ 14,624,142 $ 15,287,979
Funding Sources
Sewer Service Fees $ 12,491,705 $ 13,839,718 $ 14,834,521 $ 14,624,142 $ 15,287,979
Personnel Allocation
Full-time 9.00 9.00 9.00 9.00 9.00
Part-time (FTE) 0.23 0.23
Note: Positions shown here are allocated to this department but contain charges from other departments which are
reflected as a FTE on the Department's Program Summary.
Significant Changes
2003-04 Reflects increased Central Sanitary District's Facility Expansion Costs. Includes first full year of the
Phase I bond payment for Concrete Trunk Sewer Main replacement rehabilitation. Reduced budget
by $33,049.
2004-05 Reduced operating expenses for a savings of $34,803. Benefit increases reflect higher costs to
fund PERS retirement, health insurance, post-retirement medical, workers' compensation.
2005-06 Operating expense reflects Central Sanitary District increased operating costs for treatment.
Benefits increase can be attributed to higher cost for medical and dental insurance, workers'
compensation and PERS retirement.
2006-07 Benefits increase can be attributed to higher cost for medical insurance and PERS retirement.
Operating expenses reflect Central Sanitary District increased operating costs for treatment, updated
cost allocation plan overhead assignment and transfer of judgment obligation bond debt service to
the Liability Internal Service Fund service fee.
2007-08 Fixed charges show adjustment to include actual services and/or equipment provided by
internal service funds.

General Fund
77%
General Fund
79%
General Fund & Enterprises
Budgeted Capital & Operating Expenditures
June 30, 2008
Golf Course
2%
Sewer
21%
General Fund & Enterprises
Total Revenues
June 30, 2008
Golf Course
2%
Sewer
19%
Total Capital & Operating Budget
General Fund $ 78,328,992
Sewer 21,835,873
Golf Course 2,234,082
Total $ 102,398,947
Total Revenues
General Fund $ 76,777,312
Sewer 18,397,549
Golf Course 2,326,838
Total $ 97,501,699

City of Concord
Operating Budgets
For the General Fund and the Enterprise Funds
General Sewer Golf
Fund Operations Course Total
ESTIMATED FUND BALANCE
AS OF JUNE 30, 2007 $ 9,913,563 $ 12,797,675 $ 55,146 $ 22,766,384
REVENUES
Taxes $ 61,943,295
$ 61,943,295
Licenses & Permits 1,615,287
1,615,287
Fines & Forfeitures 506,309
506,309
Use of Money & Property 1,148,588 381,079 3,492 1,533,159
Intergovernmental 1,111,505
1,111,505
Service Charges 10,104,404 18,016,470 2,323,346 30,444,220
Other 191,597
-
- 191,597
Total Revenues $ 76,620,985 $ 18,397,549 $ 2,326,838 $ 97,345,372
EXPENDITURES
Salaries & Benefits $ 54,328,216 $ 1,134,500 $ 64,371 $ 55,527,087
Operating Expenditures 10,773,019 12,565,274 1,367,982 24,706,275
Fixed Charges 12,196,431 253,567 46,669 12,496,667
Total Expenditures $ 77,297,666 $ 13,953,341 $ 1,479,022 $ 92,730,029
OTHER FINANCING SOURCES & (USES)
Transfers In (Inter & Intra) $ 156,327
$ 156,327
Transfers Out (Inter & Intra) (299,713)
(299,713)
Lease/Bond Payment - (1,334,638) (218,535) (1,553,173)
Total Other Financing Sources and Uses $ (143,386) $ (1,334,638) $ (218,535) $ (1,696,559)
Revenues and Other Financing Sources
Over (Under) Expenditures $ (820,067) $ 3,109,570 $ 629,281 $ 2,918,784
Less: 10% Contingency Reserve $ 7,739,738 $ 1,323,644 $ 147,902 $ 9,211,284
CAPITAL IMPROVEMENT PROJECTS $ 731,613 $ 6,547,894 $ 536,525 $ 7,816,032
ESTIMATED FUND BALANCE
AT JUNE 30, 2008 $ 622,145 $ 8,035,707 $ - $
8,657,852

For the entertainment of Concord’s residents and the surrounding areas, The Sleep
Train Pavilion at Concord hosts a vast variety of concerts and events throughout the
course of their season. In 1996 the Pavilion was remodeled and upgraded for the
convenience and pleasure of all the people who take part in one or more of the premier
experiences offered each year. The Sleep Train Pavilion also contracts with the Mt.
Diablo Unified School District to host all of the high schools commencement exercises.
On April 11, 2006, the City Council approved an agreement with Live Nation Inc., to
assume the management and operation of the Sleep Train Pavilion at Concord through
December 31, 2008.
106

Diablo Creek Golf Course offers a
beautifully maintained and aesthetically
pleasing 18- hole course. The course
provides a high quality golf experience
for its customers.
196

The Communion Bridge
dedication plaque
recognizes twenty years of
friendship between the
City of Concord and our
Sister City Kitakami.
The Library is the home
of the City of Concord’s
half of the Communion
Bridge. The other half of
the bridge is located in
Kitakami, Japan, our
Sister City.
216

To provide
effective and
efficient police
services to the
City of Concord
24 hours a day,
the City has
erected a new
facility and three
Field Offices in
the Northern,
Southern and
Valley Districts.
232

CITY OF CONCORD
SPECIAL REVENUE FUNDS
FOR THE YEAR ENDING JUNE 30, 2008
Special Revenue Funds are used to account for revenue sources that are restricted by law or
administrative action for a specific purpose. The City of Concord has the following Special Revenue
Funds:
State Gas Tax – Revenue apportioned to the City from State collected gasoline taxes. Funds are
to be used for construction and maintenance of City Streets.
Storm Water Management -To account for activities necessary to comply with the Federal Clean
Water Act.
Maintenance Districts - Revenue from property tax and annual assessments against property
owners within districts used for maintenance.
Citywide Street Lighting District – Formed in 1988 for the purpose of funding the
installation and maintenance of public lighting facilities in public places. In 2005, the City
consummated the purchase of the street lighting system from the local utility and
included its operations in this district.
Downtown Landscape Maintenance District – Formed in 1983 to maintain and service
landscaping in the public places of the downtown area.
Pine Hollow Landscape Maintenance District – Formed in 1986 to maintain and service
landscaping in the public places of the Pine Hollow subdivision.
Landscaping & Lighting District #3 – This district is comprised of four subdivisions,
Kirkwood, Ygnacio Woods, Balhan and Valley Terrace.
Art in Public Places – To account for fees applied to new construction and expended for the
purchase and installation of art objects in the City. This fee is no longer assessed.
Traffic System Management (TSM) - Monies from in-lieu parking fees used for traffic system
management facilities.
Redevelopment Agency Housing Set-Aside - Funds from the Concord Redevelopment Agency
used to support low and moderate income housing.
Monument Community Partnership - Monies for capital projects resulting from the partnership
between the Contra Costa First 5 children and Monument community partnership.
Housing & Community Services – Monies received from the Federal Department of Housing and
Urban Development and other sources used for development of jobs and suitable housing for
low-income residents.
Housing Assistance – Funds from the Concord Redevelopment Agency and developers'
contributions used for low-income housing loans.
Community Development Block Grant (CDBG) – Monies received from the Department of
Housing & Urban Development used for programs assisting low and moderate income
residents.
Housing Conservation – Funds from CDBG and repayments of previous loans used for
loans rehabilitating housing.
Childcare – Monies from developers’ fees committed to the Concord Childcare program.
291

CITY OF CONCORD
SPECIAL REVENUE FUNDS
FOR THE YEAR ENDING JUNE 30, 2008
State Storm Water Maintenance
Fund Gas Tax Management Districts
FUND BALANCE
AS OF JULY 1, 2007
$ 504,802 $ 1,292,063 $ 1,208,616
REVENUE
Taxes $ - $ 1,951,330 $ 1,388,686
Use of Money & Property 26,502
44,450
45,836
Intergovernmental
Fees
2,259,000
Other -
-
198,070
Total Revenues $ 2,285,502 $ 1,995,780 $ 1,632,592
APPROPRIATIONS
Operating $ 2,345,847 $ 1,995,483 $ 1,496,096
Capital Projects
Contractual Services
Loan/Rebates
126,193
-
-
Incidental Expenses -
-
86,884
Total Expenditures $ 2,472,040 $ 1,995,483 $ 1,582,980
OTHER FINANCING SOURCES (USES)
Transfer In -
-
Transfer Out -
-
-
Total Other Financing Sources (Uses) $ - $ - $
-
Excess (Deficiency) of Revenues and
Other Financing Sources over/(under)
expenditures and Other Financing (186,538)
297
49,612
FUND BALANCE - 6/30 $ 318,264 $ 1,292,360 $ 1,258,228
OPERATING CONTINGENCY RESERVE
(Included in fund balance)
$ - $ 199,548 $ 138,552
PROJECT CARRYOVER
(These numbers represent projects which have
been allocated in prior years but have not
been spent as of June 30, 2007) $ 1,093,834 $ 378,709 $
-

Other
Traffic Monument Housing &
Art in System RDA Housing Community Community
Public Places Management Set Aside Partnership Services
$ 10,487 $ 608,191 $ 845,326 $ 9,351 $ 815,712
$ - $ - $ - $ - $
-
2,000
4,000
35,555
2,000
10,500
1,057,689
25,000
-
-
150,000
-
77,750
$ 2,000 $ 4,000 $ 185,555 $ 2,000 $ 1,170,939
$ - $ 47,658 $ 1,634,783 $ - $ 527,303
-
100,000
233,819
191,736
295,025
1,300,000
200,000
-
-
-
-
-
$ - $ 47,658 $ 3,226,519 $ - $ 1,256,147
$ 2,917,583
-
- $ (4,000)
-
-
-
$ - $ (4,000) $ 2,917,583 $ - $
-
2,000
CITY OF CONCORD
SPECIAL REVENUE FUNDS
FOR THE YEAR ENDING JUNE 30, 2008
(47,658)
(123,381)
2,000
(85,208)
$ 12,487 $ 560,533 $ 721,945 $ 11,351 $ 730,504
$ - $ - $ - $ - $
-
$ 106,627 $ - $ 1,140,646 $ - $ 177,623

City of Concord
Special Revenue Fund
State Gas Tax Fund
Ten Year Projection
For the Year Ending June 30, 2008
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
FUND BALANCE - 7/1 $ 504,802 $ 318,264 $ 916,461 $ 1,333,608 $ 1,123,705 $ 817,851 $ 863,363 $ 754,858 $ 528,088 $ 277,479
Add Revenues:
Intergovernmental $ 2,259,000 $ 2,237,000 $ 2,282,000 $ 2,282,000 $ 2,282,000 $ 2,282,000 $ 2,282,000 $ 2,282,000 $ 2,282,000 $ 2,282,000
Use of Money & Property 26,502 33,820 48,333 42,285 32,087 33,033 29,619 22,137 13,689 7,777
Total Revenue $ 2,285,502 $ 2,270,820 $ 2,330,333 $ 2,324,285 $ 2,314,087 $ 2,315,033 $ 2,311,619 $ 2,304,137 $ 2,295,689 $ 2,289,777
Less Appropriations:
Operating $ 2,345,847 $ 1,640,004 $ 1,895,937 $ 2,517,323 $ 2,603,469 $ 2,253,457 $ 2,397,300 $ 2,508,299 $ 2,523,911 $ 2,437,673
Capital Projects 126,193 32,619 17,248 16,865 16,471 16,065 22,823 22,609 22,386 22,608
Total Appropriations $ 2,472,040 $ 1,672,623 $ 1,913,185 $ 2,534,188 $ 2,619,940 $ 2,269,522 $ 2,420,123 $ 2,530,908 $ 2,546,297 $ 2,460,281
Excess (Deficiency) of Revenue
Over (Under) Expenditures $ (186,538) $ 598,197 $ 417,148 $ (209,903) $ (305,853) $ 45,511 $ (108,504) $ (226,771) $ (250,608) $ (170,504)
FUND BALANCE - 6/30 $ 318,264 $ 916,461 $ 1,333,608 $ 1,123,705 $ 817,851 $ 863,363 $ 754,858 $ 528,088 $ 277,479 $ 106,976
Notes:
Meets all standards contained in the Budget and Fiscal Policy adopted by the City Council. This policy can be found on page 36.
Appropriations:
Salaries and benefits have been budgeted per current labor agreements adjusted for step increases and assuming a full staffing level.
Employee benefits expenses for medical insurance and retirement reflect recent higher than CPI increases and post retirement health includes amortization of OPEB accrued liability over 25-Year term.
Non-labor operating expenditures for FY 2008 and the remainder of the 10-Year planning period, depending on the category, include increases between 2% and 3% for inflation.
Operational programs include internal service fund charges for vehicles, computer and office equipment, buildings, workers' compensation and liability.

Housing Housing
Assistance Conservation CDBG Childcare Total
FUND BALANCE - 7/1 $ 421,425 $ 226,539 $ 19,391 $ 148,357 $ 815,712
REVENUES
Use of Money & Property $ 7,500 $ - $ - $ 3,000 $ 10,500
Grants 248,076 809,613
1,057,689
Fees 25,000
25,000
Other 2,750
75,000
-
-
77,750
Total Revenues $ 10,250 $ 323,076 $ 809,613 $ 28,000 $ 1,170,939
APPROPRIATIONS
Operating $ 61,920 $ 148,076 $ 317,307 $ - $ 527,303
Contracting Services 240,025
55,000 295,025
Capital Projects 233,819
233,819
Loan/Rebates -
200,000
-
- 200,000
Total Expenditures $ 61,920 $ 348,076 $ 791,151 $ 55,000 $ 1,256,147
OTHER FINANCING SOURCES (USES)
Transfer in $ - $ - $ - $ - $
-
Transfer out
Total Other Financing
-
-
-
-
-
Sources (Uses) $ - $ - $ - $ - $
-
Excess (Deficiency) of Revenues over
(under) expenditures and Other
Financing Source (Uses) (51,670)
CITY OF CONCORD
SPECIAL REVENUE FUNDS
HOUSING & COMMUNITY SERVICES
FOR THE YEAR ENDING JUNE 30, 2008
(25,000)
18,462
(27,000)
(85,208)
FUND BALANCE - 6/30 $ 369,755 $ 201,539 $ 37,853 $ 121,357 $ 730,504

City of Concord
Special Revenue Fund
RDA Housing Set-Aside Fund
Ten Year Projection
For The Year Ending June 30, 2008
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance 7/01 $ 845,326 $ 721,945 $ 661,533 $ 730,698 $ 932,621 $ 1,205,464 $ 1,639,524 $ 2,224,578 $ 2,770,487 $ 3,526,871
Add Revenues:
Low & Moderate Income Housing Set-Aside $ 2,917,583 $ 3,033,468 $ 3,152,830 $ 3,334,841 $ 3,501,782 $ 3,701,581 $ 3,888,877 $ 4,085,238 $ 4,329,121 $ 4,593,650
Use of Money & Property 35,555 36,931 46,152 52,764 64,344 81,585 106,442 134,026 165,789 209,852
Scheduled Loan Repayment-Principal & Interest 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000
Total Revenues $ 3,103,138 $ 3,220,399 $ 3,348,982 $ 3,537,605 $ 3,716,126 $ 3,933,166 $ 4,145,319 $ 4,369,264 $ 4,644,910 $ 4,953,502
Less Appropriations:
Operating Expenditures:
Salary / Staff Dev / Supplies $ 997,615 $ 1,029,890 $ 1,056,661 $ 1,089,341 $ 1,123,115 $ 1,154,681 $ 1,190,688 $ 1,306,450 $ 1,266,536 $ 1,304,003
Consultant/Contract Services 191,736 198,808 206,119 213,675 221,486 229,559 237,902 168,003 255,438 264,648
City Provided Admin. & General Services
Housing Programs:
313,503 319,773 326,168 332,691 339,345 346,132 353,055 360,116 367,318 374,664
Multi-Family Rental Rehab 150,000 150,000 150,000 150,000 150,000 150,000 150,000 250,000 250,000 250,000
Multi-Family Acquisition Rehab 250,000 250,000 250,000 250,000 250,000 250,000 250,000 300,000 300,000 300,000
Single Family Rehab - Housing Conservation 750,000 750,000 700,000 700,000 700,000 700,000 700,000 750,000 750,000 750,000
Building Inspection 51,697 53,533 55,044 56,948 58,920 60,733 62,836 65,015 67,266 69,600
First-Time Homebuyer Program Loans 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 50,000
Fair Housing Counseling 140,000 144,200 148,526 152,982 157,571 162,298 167,167 172,182 177,347 182,667
Plaza Tower Repayment 131,968 134,607 137,299 140,045 142,846 145,703 148,617 151,589 154,621 157,713
New Construction 100,000 100,000 100,000 100,000 150,000 150,000 150,000 150,000 150,000 150,000
Exterior Enhancement Programs 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000
Total Appropriations $ 3,226,519 $ 3,280,811 $ 3,279,817 $ 3,335,682 $ 3,443,283 $ 3,499,106 $ 3,560,265 $ 3,823,355 $ 3,888,526 $ 3,903,295
Excess (Deficiency) of Revenue Sources
Over (Under) Expenditures $ (123,381) $ (60,412) $ 69,165 $ 201,923 $ 272,843 $ 434,060 $ 585,054 $ 545,909 $ 756,384 $ 1,050,207
Fund Balance - 6/30 $ 721,945 $ 661,533 $ 730,698 $ 932,621 $ 1,205,464 $ 1,639,524 $ 2,224,578 $ 2,770,487 $ 3,526,871 $ 4,577,078
Notes:
Meets all standards contained in the Budget and Fiscal Policy adopted by the City Council. This policy can be found on page 36.
Appropriations:
Salaries and benefits have been budgeted per current labor agreements adjusted for step increases and assuming a full staffing level.
Employee benefits expenses for medical insurance and retirement reflect recent higher than CPI increases and post retirement health includes amortization of OPEB accrued liability over 25-Year term.
Non-labor operating expenditures for FY 2008 and the remainder of the 10-Year planning period, depending on the category, include increases between 2% and 3% for inflation.
Operational programs include internal service fund charges for vehicles, information technology, buildings, workers' compensation and liability.

City of Concord
Special Revenue Fund
Street Lighting Maintenance District
Ten Year Projection
For the Year Ending June 30, 2008
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance 7/01 $ 582,942 $ 726,575 $ 849,767 $ 958,357 $ 1,041,547 $ 991,164 $ 910,513 $ 796,113 $ 645,218 $ 454,924
Add Revenues:
Taxes $ 1,044,549 $ 1,044,549 $ 1,044,549 $ 1,044,549 $ 1,044,549 $ 1,044,549 $ 1,044,549 $ 1,044,549 $ 1,044,549 $ 1,044,549
Use of Money & Property 22,522 30,909 44,101 48,778 49,578 46,382 41,625 35,154 26,833 16,513
Total Revenue $ 1,067,071 $ 1,075,458 $ 1,088,650 $ 1,093,327 $ 1,094,127 $ 1,090,931 $ 1,086,174 $ 1,079,703 $ 1,071,382 $ 1,061,062
Less Appropriations:
Street Lighting (Electricity) $ 600,000 $ 618,000 $ 636,540 $ 655,636 $ 675,305 $ 695,564 $ 716,431 $ 737,924 $ 760,062 $ 782,864
Street Lighting (Consult./Contract) 26,265 27,053 27,865 28,701 29,562 30,449 31,362 32,303 33,272 34,270
Street Lighting (Personnel) 206,383 214,411 220,795 228,837 237,176 244,871 253,802 263,057 272,647 282,600
Street Lighting (Supplies) 20,808 21,224 21,648 22,081 22,523 22,973 23,432 23,901 24,379 24,867
Assessment Engineering 16,500 16,830 17,167 17,510 17,860 18,217 18,581 18,953 19,332 19,719
County Collection Fees 32,640 33,293 33,959 34,638 35,331 36,038 36,759 37,494 38,244 39,009
Other Fixed Charges 20,842 21,455 22,086 22,734 23,403 24,095 24,807 25,541 26,290 27,060
Loan Repayment w/Interest -
-
-
- 103,350 99,375 95,400 91,425 87,450 83,475
Total Expenditures $ 923,438 $ 952,266 $ 980,060 $ 1,010,137 $ 1,144,510 $ 1,171,582 $ 1,200,574 $ 1,230,598 $ 1,261,676 $ 1,293,864
Revenues Over (Under) $ 143,633 $ 123,192 $ 108,590 $ 83,190 $ (50,383) $ (80,651) $ (114,400) $ (150,895) $ (190,294) $ (232,802)
Contingency Reserve $ 92,344 $ 95,227 $ 98,006 $ 101,014 $ 104,116 $ 107,221 $ 110,517 $ 113,917 $ 117,423 $ 121,039
Fund Balance 6/30 $ 634,231 $ 754,540 $ 860,351 $ 940,533 $ 887,048 $ 803,292 $ 685,596 $ 531,301 $ 337,501 $ 101,083
Notes:
Meets all standards contained in the Budget and Fiscal Policies adopted by Council. This statement can be found on page 36.
Street Light system purchased for $1,200,000 in 2005. A loan from Traffic System Mgmt. Fund of $477,000 to be repaid with interest over a 6 year period beginning in FY2011-12.
The balance of $723,00 has been set aside from the Street Light District.
Appropriations:
Salaries and benefits have been budgeted per current labor agreements adjusted for step increases and assuming a full staffing level.
Employee benefits expenses for medical insurance and retirement reflect recent higher than CPI increases and post retirement health includes amortization of OPEB accrued liability over 25-Year term.
Non-labor operating expenditures for FY 2008 and the remainder of the 10-Year planning period, depending on the category, include increases between 2% and 3% for inflation.
Includes internal service fund charges for vehicles, information technology, workers' compensation & liability.
Contingency Reserve is a 10% of total appropriations.

City of Concord
Special Revenue Fund
Downtown Landscape Maintenance District
Ten Year Projection
For the Year Ending June 30, 2008
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance 7/01 $ 286,747 $ 187,908 $ 75,883 $ (50,088) $ (187,096) $ (334,853) $ (493,234) $ (663,055) $ (844,683) $ (1,038,497)
Add Revenues:
Taxes $ 207,454 $ 207,454 $ 207,454 $ 207,454 $ 207,454 $ 207,454 $ 207,454 $ 207,454 $ 207,454 $ 207,454
Other Revenues 197,470 203,394 209,495 215,780 222,254 228,921 235,789 242,863 250,149 257,654
Use of Money & Property 8,164 5,172 629
-
-
-
-
-
-
-
Total Revenue $ 413,088 $ 416,020 $ 417,578 $ 423,234 $ 429,708 $ 436,375 $ 443,243 $ 450,317 $ 457,603 $ 465,108
Less Appropriations:
Landscape Maintenance $ 347,681 $ 358,944 $ 369,448 $ 380,993 $ 392,915 $ 404,747 $ 417,433 $ 430,528 $ 444,042 $ 457,998
Gas & Electricity 6,180 6,365 6,556 6,753 6,956 7,165 7,380 7,601 7,829 8,064
Water & Miscellaneous 32,665 33,645 34,654 35,694 36,765 37,868 39,004 40,174 41,379 42,620
City Provided Admin. & General Services 99,043 102,014 105,074 108,226 111,473 114,817 118,262 121,810 125,464 129,228
Assessment Engineering 6,500 6,630 6,763 6,898 7,036 7,177 7,321 7,467 7,616 7,768
County Collection Fees 714 728 743 758 773 788 804 820
836
837
Postage & Mailing 541 557 574 591 609 627 646 665
685
706
Other Fixed Charges 18,603 19,162 19,737 20,329 20,938 21,567 22,214 22,880 23,566 24,273
Total Expenditures $ 511,927 $ 528,045 $ 543,549 $ 560,242 $ 577,465 $ 594,756 $ 613,064 $ 631,945 $ 651,417 $ 671,494
Revenues Over (Under)
Appropriations $ (98,839) $ (112,025) $ (125,971) $ (137,008) $ (147,757) $ (158,381) $ (169,821) $ (181,628) $ (193,814) $ (206,386)
Contingency Reserve $ 31,446 $ 32,465 $ 33,405 $ 34,446 $ 35,521 $ 36,584 $ 37,728 $ 38,908 $ 40,127 $ 41,384
Fund Balance 6/30 $ 156,462 $ 43,418 $ (83,493) $ (221,542) $ (370,374) $ (529,818) $ (700,783) $ (883,591) $ (1,078,624) $ (1,286,267)
Notes:
Meets all standards contained in the Budget and Fiscal Policies adopted by Council. This statement can be found on page 36.
Other revenues provided by General Fund Support.
Appropriations:
Salaries and benefits have been budgeted per current labor agreements adjusted for step increases and assuming a full staffing level.
Employee benefits expenses for medical insurance and retirement reflect recent higher than CPI increases and post retirement health includes amortization of OPEB accrued liability over 25-Year term.
Non-labor operating expenditures for FY 2008 and the remainder of the 10-Year planning period, depending on the category, include increases between 2% and 3% for inflation.
Includes internal service fund charges for information technology and workers' compensation.
Contingency Reserve is a 10% of total appropriations before Departmental Overheads and City Provided Admin. & General Services.

City of Concord
Special Revenue Fund
Pine Hollow Landscape Maintenance District
Ten Year Projections
For the Year Ending June 30, 2008
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance 7/01 $ 150,140 $ 142,011 $ 133,674 $ 126,159 $ 116,317 $ 104,741 $ 91,303 $ 75,871 $ 58,301 $ 38,442
Add Revenues:
Taxes $ 61,677 $ 61,677 $ 61,677 $ 61,677 $ 61,677 $ 61,677 $ 61,677 $ 61,677 $ 61,677 $ 61,677
Use of Money & Property 8,444 9,609 11,946 11,171 11,029 10,798 10,474 10,049 9,516 8,868
Total Revenue $ 70,121 $ 71,286 $ 73,623 $ 72,848 $ 72,706 $ 72,475 $ 72,151 $ 71,726 $ 71,193 $ 70,545
Less Appropriations:
Landscape Contract $ 20,156 $ 20,450 $ 20,859 $ 21,276 $ 21,702 $ 22,136 $ 22,579 $ 23,031 $ 23,492 $ 23,962
Landscape Extra Work 15,000 15,300 15,606 15,918 16,236 16,561 16,892 17,230 17,575 17,927
Contract Administration 1,327 1,354 1,381 1,409 1,437 1,466 1,495 1,525 1,556 1,587
Gas & Electricity 899 926 954 983 1,012 1,042 1,073 1,105 1,138 1,172
Capital Replacement Reserve 15,575 15,575 15,575 15,575 15,575 15,575 15,575 15,575 15,575 15,575
Water & Miscellaneous 21,432 22,075 22,737 23,419 24,122 24,846 25,591 26,359 27,150 27,965
Assessment Engineering 3,000 3,060 3,121 3,183 3,247 3,312 3,378 3,446 3,515 3,585
Printing, Publishing & Mailing 453 467 481 495 510 525 541 557 574 591
County Collection Fees 408 416 424 432 441 450 459 468 477 487
Total Expenditures $ 78,250 $ 79,623 $ 81,138 $ 82,690 $ 84,282 $ 85,913 $ 87,583 $ 89,296 $ 91,052 $ 92,851
Revenues Over (Under)
Appropriations $ (8,129) $ (8,337) $ (7,515) $ (9,842) $ (11,576) $ (13,438) $ (15,432) $ (17,570) $ (19,859) $ (22,306)
Contingency Reserve $ 7,825 $ 7,962 $ 8,114 $ 8,269 $ 8,428 $ 8,591 $ 8,758 $ 8,930 $ 9,105 $ 9,285
Fund Balance 6/30 $ 134,186 $ 125,712 $ 118,045 $ 108,048 $ 96,313 $ 82,712 $ 67,113 $ 49,371 $ 29,337 $ 6,851
Notes:
Meets all standards contained in the Budget and Fiscal Policies adopted by Council. This statement can be found on page 36.
Appropriations:
Salaries and benefits have been budgeted per current labor agreements adjusted for step increases and assuming a full staffing level.
Employee benefits expenses for medical insurance and retirement reflect recent higher than CPI increases and post retirement health includes amortization of OPEB accrued liability over 25-Year term.
Non-labor operating expenditures for FY 2008 and the remainder of the 10-Year planning period, depending on the category, include increases between 2% and 3% for inflation.
Includes internal service fund charges for workers' compensation.
Contingency Reserve is a 10% of total appropriations.

City of Concord
Special Revenue Fund
Landscape & Lighting Maintenance District No. 3
Ten Year Projection
For the Year Ending June 30, 2008
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance 7/01 $ 188,787 $ 201,734 $ 213,275 $ 225,851 $ 237,442 $ 247,957 $ 257,297 $ 265,357 $ 272,031 $ 277,200
Add Revenues:
Taxes $ 75,006 $ 75,240 $ 75,481 $ 75,729 $ 75,985 $ 76,248 $ 76,519 $ 76,798 $ 77,086 $ 77,382
Other Revenues 600 618 637 656 675 696 717 738 760 783
Use of Money & Property 6,706 8,125 10,695 11,284 11,823 12,306 12,730 13,089 13,377 13,589
Total Revenue $ 82,312 $ 83,983 $ 86,813 $ 87,669 $ 88,483 $ 89,250 $ 89,966 $ 90,625 $ 91,223 $ 91,754
Less Appropriations:
Landscape Contract $ 22,405 $ 23,993 $ 24,503 $ 25,023 $ 25,555 $ 26,100 $ 26,657 $ 27,225 $ 27,805 $ 28,397
Landscape Extra Work 3,045 3,352 3,419 3,487 3,556 3,627 3,700 3,774 3,850 3,927
Landscape Supplies 1,020 1,040 1,061 1,082 1,104 1,126 1,149 1,172 1,195 1,219
Water 32,629 33,608 34,616 35,655 36,725 37,827 38,962 40,131 41,335 42,575
Gas & Electricity 1,980 2,039 2,101 2,164 2,229 2,295 2,365 2,436 2,510 2,586
Capital Replacement Reserve 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000
Assessment Engineering 3,000 3,061 3,123 3,186 3,250 3,315 3,381 3,448 3,518 3,589
Printing, Publishing & Mailing 1,148 1,182 1,217 1,253 1,290 1,328 1,367 1,407 1,448 1,491
County Collection Fees 538 549 560 572 584 596 608 620 633 646
Other Fixed Charges 600 618 637 656 675 696 717 738 760 783
Total Expenditures $ 69,365 $ 72,442 $ 74,237 $ 76,078 $ 77,968 $ 79,910 $ 81,906 $ 83,951 $ 86,054 $ 88,213
Revenues Over (Under)
Appropriations $ 12,947 $ 11,541 $ 12,576 $ 11,591 $ 10,515 $ 9,340 $ 8,060 $ 6,674 $ 5,169 $ 3,541
Contingency Reserve $ 6,937 $ 7,244 $ 7,424 $ 7,608 $ 7,797 $ 7,991 $ 8,191 $ 8,395 $ 8,605 $ 8,821
Fund Balance 6/30 $ 194,797 $ 206,031 $ 218,427 $ 229,834 $ 240,160 $ 249,306 $ 257,166 $ 263,636 $ 268,595 $ 271,920
Notes:
Meets all standards contained in the Budget and Fiscal Policies adopted by Council. This statement can be found on page 36.
Other revenues provided by General Fund Support.
Appropriations:
Salaries and benefits have been budgeted per current labor agreements adjusted for step increases and assuming a full staffing level.
Employee benefits expenses for medical insurance and retirement reflect recent higher than CPI increases and post retirement health includes amortization of OPEB accrued liability over 25-Year term.
Non-labor operating expenditures for FY 2008 and the remainder of the 10-Year planning period, depending on the category, include increases between 2% and 3% for inflation.
Includes internal service fund charges for information technology and workers' compensation.
Contingency Reserve is a 10% of total appropriations.

City of Concord
Special Revenue Fund
Storm Water Fund
Ten Year Projection
For the Year Ending June 30, 2008
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance - 7/01 $ 1,292,063 $ 1,292,360 $ 1,294,468 $ 1,249,205 $ 1,152,650 $ 987,719 $ 752,646 $ 438,119 $ 37,943 $ (444,154)
Add Revenues:
Taxes - Parcel Fees $ 1,951,330 $ 1,953,330 $ 1,955,330 $ 1,957,330 $ 1,959,330 $ 1,961,330 $ 1,963,330 $ 1,965,330 $ 1,967,330 $ 1,969,330
Use of Money & Property 44,450 44,491 49,876 58,582 52,204 42,448 29,043 11,611
-
-
Total Revenues $ 1,995,780 $ 1,997,821 $ 2,005,206 $ 2,015,912 $ 2,011,534 $ 2,003,778 $ 1,992,373 $ 1,976,941 $ 1,967,330 $ 1,969,330
Less Appropriations:
Operations $ 985,615 $ 1,011,898 $ 1,037,489 $ 1,065,093 $ 1,093,495 $ 1,121,869 $ 1,151,911 $ 1,182,806 $ 1,214,443 $ 1,246,975
Prop 218 Vote 60,000
-
-
-
-
-
-
-
-
-
Drainage System 469,376 486,124 500,430 517,448 535,059 551,807 570,613 590,069 610,194 631,030
Street Cleaning 480,492 497,691 512,550 529,926 547,911 565,175 584,376 604,242 624,790 646,068
Total Appropriations $ 1,995,483 $ 1,995,713 $ 2,050,469 $ 2,112,467 $ 2,176,465 $ 2,238,851 $ 2,306,900 $ 2,377,117 $ 2,449,427 $ 2,524,073
Excess (Deficiency) of Revenue
Over (Under) Expenditures $ 297 $ 2,108 $ (45,263) $ (96,555) $ (164,931) $ (235,073) $ (314,527) $ (400,176) $ (482,097) $ (554,743)
Less Reserves of 10 Percent $ 199,548 $ 199,571 $ 205,047 $ 211,247 $ 217,647 $ 223,885 $ 230,690 $ 237,712 $ 244,943 $ 252,407
Less Capital Projects:
Drainage Improvement -
CCCWP Requirements -
Total Capital Projects -
-
-
-
-
-
-
-
-
-
Fund Balance 6/30 $ 1,092,812 $ 1,094,897 $ 1,044,158 $ 941,403 $ 770,072 $ 528,761 $ 207,429 $ (199,769) $ (689,097) $ (1,251,304)
Notes:
Meets all standards contained in the Budget and Fiscal Policies adopted by Council. This statement can be found on page 36.
Appropriations:
Salaries and benefits have been budgeted per current labor agreements adjusted for step increases and assuming a full staffing level.
Employee benefits expenses for medical insurance and retirement reflect recent higher than CPI increases. Post-retirement health expenses include adjustment for 25-Year amortization of accrued OPEB liability.
Non-labor operating expenditures for FY 2008 and the remainder of the 10-Year planning period, depending on the category, include increases between 2% and 3% for inflation.
Includes internal service fund charges for vehicles, information technology, workers' compensation and liability.
Contingency Reserve is a 10% of total appropriations.
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

Employees of
the Street
Maintenance
Division are
hard at work
resurfacing
one of the
City’s streets.
302
The Storm Drain Maintenance
Division shines the most in the winter
months monitoring and diverting the
rain water runoff to keep the streets
from flooding.
This is one of the vehicles used by the
Street Sweeping Division of the Public
Works Department to keep the City’s
streets sparkling and free of debris.

CITY OF CONCORD
DEBT SERVICE FUNDS
FOR THE YEAR ENDING JUNE 30, 2008
Debt Service Funds are used to account for accumulation of resources for payment of interest and
principal on the City's general bond debt. Debt Service Funds include:
TAX ALLOCATION BONDS
Redevelopment Agency Fund - Accounts for the accumulation of property taxes for payment of interest
and principal on the Redevelopment Agency tax allocation bonds issued in 2004.
REVENUE BONDS
Police Facilities Revenue Bonds - To account for the accumulation of lease revenue for payment of
interest and principal on the Police Facility lease revenue bonds issued in 1993 by the Redevelopment
Agency.
Parking Structure Revenue Bonds - To account for the accumulation of resources for payment of interest
and principal on the Parking Structure lease revenue bonds issued in 2001 by the Redevelopment
Agency.
Performing Arts Revenue Bonds - To account for the accumulation of revenue provided by Bill Graham
Presents (a subsidiary of Clear Channel) for payment of interest and principal on the Pavilion lease
revenue bonds issued in 1995.
CERTIFICATES OF PARTICIPATION
ABAG Fund - To account for transfers of revenue from the General Fund for payment of interest and
principal on Association of Bay Area Governments (ABAG) certificates of participation.
ASSESSMENT DISTRICTS
Assessment Districts Fund - To account for the accumulation of special assessment taxes for payment of
special assessment bond interest and principal.
303

Annual debt service requirements to maturity for long-term debt, including interest payments, are as follow:
YEAR ENDING JUNE 30
Tax
Revenue
Bonds
Certificates
Allocation Redevelopment Parking Concord of
Bonds Agency Structure Pavilion Participation Total
2007-08 $ 6,376,571 $ 689,340 $ 738,691 $ 1,776,710 $ 98,213 $ 9,679,525
2008-09 6,429,771
2009-10 6,348,771
2010-11 6,354,171
2011-12 6,348,671
2012-13 6,342,271
2013-14 6,339,671
2014-15 6,337,774
2015-16 6,329,888
2016-17 6,315,585
CITY OF CONCORD
DEBT SERVICE FUNDS
FOR THE YEAR ENDING JUNE 30, 2008
685,406
685,194
688,800
686,225
687,469
682,631
686,281
683,588
684,450
739,691
739,361
738,021
740,641
741,966
736,956
740,581
737,425
737,675
1,779,446
1,776,856
1,777,528
1,773,256
1,773,628
1,777,820
1,775,420
1,776,016
1,773,990
97,684
96,775
95,484
98,622
-
-
-
-
-
9,731,998
9,646,957
9,654,004
9,647,415
9,545,334
9,537,078
9,540,056
9,526,917
9,511,700
Thereafter $ 37,828,361 $ 2,047,544 $ 4,438,793 $ 7,098,540 $ - $ 51,413,238
Total $ 101,351,505 $ 8,906,928 $ 11,829,801 $ 24,859,210 $ 486,778 $ 147,434,222
Funding Sources:
Tax Allocation Bonds are paid by the incremental property taxes received by the Redevelopment Agency
Capital Projects Fund.
Redevelopment Agency and Parking Structure Revenue Bonds are paid by the lease revenue received by the
Redevelopment Agency Capital Project Fund.
Concord Pavilion Revenue Bonds will continue to be paid from operating revenues as part of the
management agreement between the City of Concord and Bill Graham Enterprises, Inc.
Certificates of Participation are paid by General Fund revenues ($98,213) in the ABAG Debt Service Fund.

Redevelopment Agency Tax Allocation Bonds
CITY OF CONCORD
TAX ALLOCATION BONDS
FOR THE YEAR ENDING JUNE 30, 2008
Resolution 04-430 of the City of Concord and Resolution 04-667 of the Redevelopment Agency
of the City of Concord approved the Issuance of Tax Allocation Bonds by The Redevelopment
Agency to defease the 1988 Current Interest Term Bonds, and the 1993 Subordinate Term
Bonds.
Principal Borrowed
Series 2004 $ 72,310,000
Payment Required Principal Interest Total
Series 2004 $ 3,390,000 $ 2,986,571 $ 6,376,571
Total $ 3,390,000 $ 2,986,571 $ 6,376,571
Principal Outstanding as of June 30, 2008
Series 2004 $ 65,445,000
-
Total $
65,445,000

Redevelopment Agency Revenue Bonds
Redevelopment Agency Lease Revenue Bonds were issued in 1993 to finance a portion of the
Police Facilities Project leased by the City.
Principal Borrowed
Series 1993 $ 9,700,000
Payment Required Principal Interest Total
Series 1993 $ 360,000 $ 329,340 $ 689,340
Principal Outstanding as of June 30, 2008
Series 1993 $ 6,100,000
Redevelopment Agency Parking Structure Bonds
Redevelopment Agency Lease Revenue Bonds were issued in 2001 to finance the Todos
Santos Parking Center in the downtown area.
Principal Borrowed
Series 2001 $ 9,580,000
Payment Required Principal Interest Total
Series 2001 $ 350,000 $ 388,691 $ 738,691
Principal Outstanding as of June 30, 2008
Series 2001 $ 7,670,000
Performing Arts Center Lease Revenue Bonds
CITY OF CONCORD
REVENUE BONDS
FOR THE YEAR ENDING JUNE 30, 2008
Performing Arts Center Lease Revenue Bonds were issued in 1995 to finance a portion of the
renovation and expansion of Concord Pavilion leased by the City.
Principal Borrowed
Series 1995 $ 18,700,000
Payment Required Principal Interest Total
Series 1995 $ 585,000 $ 1,191,710 $ 1,776,710
Principal Outstanding as of June 30, 2008
Series 1995 $ 14,170,000

City of Concord Certificates of Participation
ABAG 41 - Certificates of Participation were issued in 1998 to fund Diablo Creek Golf
Course improvements (Enterprise Fund) and to defease outstanding ABAG 23 Certificates of
Participation (Debt Service Fund) for renovation of Centre Concord.
Principal Borrowed
ABAG 41 - Centre Concord $ 810,000
ABAG 41 - Diablo Creek Golf Course 2,750,000
Total ABAG 41 $ 3,560,000
Payment Required Principal Interest Total
ABAG 41 - Centre Concord $ 85,000 $ 13,213 $ 98,213
ABAG 41 - Diablo Creek Golf Course 120,000 93,535 $ 213,535
Total $ 205,000 $ 106,748 $ 311,748
Principal Outstanding as of June 30, 2008
CITY OF CONCORD
CERTIFICATES OF PARTICIPATION
FOR THE YEAR ENDING JUNE 30, 2008
ABAG 41 - Centre Concord $ 365,000
ABAG 41 - Diablo Creek Golf Course 1,780,000
Total principal outstanding - ABAG 41 $ 2,145,000

Special Assessment Districts within the City have issued debt repayable out of special assessments levied on property.
Under the terms of the special assessment bond indentures, the City is obligated to be the purchaser of last resort of
of property on which any delinquent special assessments have been levied.
Assessment Districts
Balance
July 1, 2006
ASSETS - Cash and Investments $ 166,510
LIABILITIES - Payable $ 166,510
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0
Source: City of Concord Financial Statements
CITY OF CONCORD
SPECIAL ASSESSMENT DISTRICTS DEBT
FOR THE YEAR ENDING JUNE 30, 2008
SPECIAL ASSESSMENT
BILLINGS AND COLLECTIONS
LAST TEN FISCAL YEARS
1998 1999 2000 2001 2002 2003 2004 2005 2006 2007
Special Assessment Billings and Collections
Fiscal Special Assessment
Year Billings and Collections
1998 $ 697,638
1999 693,220
2000 711,774
2001 701,531
2002 648,564
2003 628,420
2004 587,663
2005 99,623
2006 75,021
2007 $ 72,523

COMPUTATION OF DIRECT AND
OVERLAPPING BONDED DEBT
June 30, 2008 (1)
Percentage Amount
Net Applicable Applicable
Debt to City of to City of
JURISDICTION Outstanding Concord Concord
2005-06 Assessed Valuation, Direct and Overlapping Bonded Debt $ 11,825,275,824
Mt. Diablo Unified School District Community Facilities District No. 1 $ 73,115,000 42.161% $ 30,826,015
Bay Area Rapid Transit District 100,000,000
Mt. Diablo Unified School District 226,885,000
East Bay Regional Park District 111,170,000
Contra Costa County Reassessment District 4,585,000
Contra Costa County General Fund Obligations 301,770,000
Contra Costa County Pension Obligations 537,005,000
Contra Costa County Board of Education Certificates of Participation 1,310,000
Contra Costa County Fire Protection District Pension Obligations 129,900,000
Contra Costa Community College District 115,000,000
Contra Costa Community College District Certificates of Participation 1,215,000
Mt. Diablo Unified School District Certificates of Participation 6,310,000
2.830% 2,830,000
42.161% 95,656,985
4.140% 4,602,438
7.513% 344,471
8.939% 26,975,220
8.939% 48,002,877
8.939% 117,101
19.309% 25,082,391
8.956% 10,299,400
8.956% 108,815
42.161% 2,660,359
TOTAL OVERLAPPING BONDED DEBT $ 1,608,265,000
$ 247,506,072
City of Concord 1915 Act Bonds 277,000
City of Concord General Obligations 32,995,000
City of Concord Judgment Obligations 3,130,000
100.000% 277,000
100.000% 32,995,000
100.000% 3,130,000
TOTAL DIRECT AND OVERLAPPING BONDED DEBT $ 1,644,667,000 (2) $ 283,908,072
(1) Actual through June 30, 2006.
(2) Excludes tax and revenue anticipation notes, revenue, mortgage revenue and tax allocation bonds and non-bonded capital lease obligations.
Ratios to Assessed Valuation: Direct Debt %.31%-Total Gross Debt % 1.22%.
SOURCE: California Municipal Statistics, Inc.

Thousands
$25,000
$24,000
$23,000
$22,000
$21,000
$20,000
$19,000
$18,000
$17,000
$16,000
$15,000
$14,000
Property Tax Levies and Collections
Last Ten Fiscal Years
1997 1998 1999 2000 2001 2002 2003 2004 2005 2006
Tax Levy and Collections
Percent Value of
of Total City Property
Total General Fund Debt Service Redevelopment Total Tax Subject to
Fiscal Secured Tax Fund Tax Agency Fund Tax Collections Local
Year Tax Levy Collections Collections Tax Collections Collections to Tax Levy Tax Rate
1997 16,271,924 6,529,582
- 9,742,342 16,271,924 100.00% 6,643,935,928
1998 16,054,020 6,788,131
- 9,265,889 16,054,020 100.00% 6,706,556,992
1999 17,378,653 7,334,299
- 10,044,354 17,378,653 100.00% 7,006,505,546
2000 18,539,359 7,754,533
- 10,784,826 18,539,359 100.00% 7,435,492,886
2001 18,978,753 8,373,732
- 10,605,020 18,978,752 100.00% 7,937,505,627
2002 20,874,360 9,415,843
- 11,458,517 20,874,360 100.00% 8,698,950,248
2003 22,268,670 10,320,110
- 11,948,560 22,268,670 100.00% 9,303,585,906
2004 23,117,284 10,743,130
- 12,374,154 23,117,284 100.00% 10,046,422,371
2005 21,710,945 (A) 10,652,549
- 11,058,396 (A) 21,710,945 100.00% 10,758,352,096
2006 $ 23,202,024 (A) $ 11,773,593 $ - $ 11,428,431 (A) $ 23,202,024 100.00% 11,825,275,824
2007 * $ 12,581,572,120
* Source: Contra Costa County Auditor-Controller’s Office and the City of Concord’s Finance Department. Information available in October, 2007.
Note: A reserve is established by the County of Contra Costa under Revenue and Taxation Code Section 4701-4716 to cover all secured
delinquencies, thus providing the City of Concord with 100% collection of its annual tax levy.
(A) Tax collections in FY2005 and FY2006 are net of pass-thru payment and educational revenue augmentation fund withholding.
Billions
$13
$12
$11
$10
$9
$8
$7
$6
1997 1998 1999 2000 2001 2002 2003 2004 2005 2006
Value of Property

CITY OF CONCORD
CAPITAL PROJECTS FUNDS
FOR THE YEAR ENDING JUNE 30, 2008
Capital Projects Funds are used to account for resources used for the acquisition and construction of
capital facilities or major capital equipment, except for capital facilities financed by Proprietary or Special
Revenue Funds. Capital Projects Funds include:
Measure C/Measure C I-680/Measure J – Accounts for transportation improvements funded by Contra
Costa County’s ½% sales tax. Measure C was approved in 1988 and Measure J in 2004. Measure C
authorizes the ½% sales tax through 2009 and Measure J continues the ½% sales tax in 2010 and
beyond.
Special Developers Fund - To account for capital projects within the City funded by various fees collected
from developers.
Parkland Fee – Residential developers are responsible for providing park land and recreation
sources for Concord’s citizens (Chapter 3 (2), Article IV of the City Concord Municipal Code.
Off-site Street Improvement Program (OSIP) – the method used by the City to fund base-level
General Plan street improvements.
Storm Drain Zones/Traffic Mitigation – The ongoing development of real property in the city has
placed a serious demand upon existing storm drains and certain streets. In order to provide an
equitable manner of apportionment of the cost of future development of these facilities, the city
has established local drainage areas and traffic mitigation areas.
Federal Street Assistance Fund - To account for approved capital projects funded by federal revenues.
Intermodal Surface Transportation Efficiency Act (ISTEA) – Federal monies signed into law in
1991 that calls for broad changes in the way transportation decisions are made. ISTEA
emphasizes diversity and balance of transportation modes as well as the preservation of existing
systems before the construction of new facilities.
Transportation Equity Act for the 21 st Century (TEA-21) – The most recent Federal highway
funding program for streets and roads.
Traffic Congestion Relief - Accounts for sales tax revenues used for local streets and roads construction
projects.
Proposition 1B (LSR) - Accounts for projects financed by the State of California Transportation Bond Act
passed in 2006. It includes a Local Streets and Roads (LSR) component to help relieve traffic
congestion, facilitate movement of goods, improve air quality, and enhance safety and security of the
transportation system.
Assessment Districts - Accounts for specific public improvements such as streets, sewers, storm drains,
or sidewalks or other amenities funded by special assessments against benefited properties.
General Reimbursable Projects – Accounts for projects financed by grants, donations, or reimbursed to
the City from developers and for General Fund transfers expended for acquisition and construction of
general purpose public facilities and improvements.
311

CITY OF CONCORD
CAPITAL PROJECTS FUNDS
FOR THE YEAR ENDING JUNE 30, 2008
Measure Measure C Dev Fees Dev. Fees
Fund C I-680 Parkland O.S.I.P.
FUND BALANCE
AS OF JULY 1, 2007 $ 496,734 $ - $ 415,473 $
-
REVENUES
Taxes $ - $ - $ 690,704 $ 3,764,031
Use of Money & Property 22,136
-
28,000
98,204
Intergovernmental 1,544,000
-
-
-
Other -
-
-
-
Total Revenues $ 1,566,136 $ - $ 718,704 $ 3,862,235
EXPENDITURES
Capital Projects $ 1,482,395 $ - $ 1,032,000 $ 1,368,848
Other -
-
-
-
Total Expenditures $ 1,482,395 $ - $ 1,032,000 $ 1,368,848
OTHER FINANCING SOURCES (USES)
Transfer In/Proceeds from Debt $ - $ - $ - $
-
Transfer Out -
-
-
-
Total Other Financing
Sources (Uses) $ - $ - $ - $
-
Excess (Deficiency) of Revenues and
Other Financing Sources over
(under) expenditures and Other
Financing Uses 83,741
-
(313,296)
2,493,387
FUND BALANCE JUNE 30, 2008 $ 580,475 $ - $ 102,177 $ 2,493,387
PROJECT CARRYOVER
(These numbers represent funds which have been allocated but
have not been spent as June 30,2007
$ 787,048 $ 1,158,128 $ 162,023 $
2,920,367

CITY OF CONCORD
CAPITAL PROJECTS FUNDS
FOR THE YEAR ENDING JUNE 30, 2008
Traffic General
Storm Drain Federal Congest. Relief Assessment Reimbursable
& Traffic Mit. Grants & Prop 1B (LSR) Districts Projects
$ 273,176 $ - $ 909,746 $ - $
-
$ 35,000 $ - $ - $ - $
-
15,393
-
3,513
-
-
-
-
-
-
7,063,330
-
-
-
-
-
$ 50,393 $ - $ 3,513 $ - $ 7,063,330
$ - $ - $ 913,259 $ - $ 7,794,943
-
-
-
-
-
$ - $ - $ 913,259 $ - $ 7,794,943
$ - $ - $ - $ - $ 731,613
-
-
-
-
-
$ - $ - $ - $ - $ 731,613
50,393
-
(909,746)
$ 323,569 $ - $ - $ - $
-
$ 133,065 $ - $ - $ - $
6,325,776
-
-

Measure C
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance - 7/1 $ 496,734 $ 580,475 $ 946,126 $ - $ - $ - $ - $ - $ - $
-
Add Revenues
Intergovernmental $ 1,544,000 $ 1,598,040 $ - $ - $ - $ - $ - $ - $ - $
-
Use of Money & Property 22,136 22,911 2,500
-
-
-
-
-
-
-
Total Revenues $ 1,566,136 $ 1,620,951 $ 2,500 $ - $ - $ - $ - $ - $ - $
-
Less Appropriations
Capital Projects $ 1,482,395 $ 1,255,300 $ 947,685 $ - $ - $ - $ - $ - $ - $
-
Total Appropriations $ 1,482,395 $ 1,255,300 $ 947,685 $ - $ - $ - $ - $ - $ - $
-
Excess (Deficiency) of Revenues
Over (Under) Expenditures 83,741
365,651
(945,185)
Fund Balance - 6/30 $ 580,475 $ 946,126 $ - $ - $ - $ - $ - $ - $ - $
-
Measure J
-
-
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance - 7/1 $ - $ - $ - $ 584,805 $ 685,608 $ 816,402 $ 496,705 $ 411,766 $ 374,439 $ 286,018
Add Revenues
Intergovernmental $ - $ - $ 1,653,971 $ 1,711,860 $ 1,771,775 $ 1,833,787 $ 1,897,970 $ 1,964,399 $ 2,033,153 $ 2,104,313
Use of Money & Property -
- 20,882 24,844 29,302 19,001 15,952 14,708 11,836 3,881
Total Revenues $ - $ - $ 1,674,853 $ 1,736,704 $ 1,801,077 $ 1,852,788 $ 1,913,922 $ 1,979,107 $ 2,044,989 $ 2,108,194
Less Appropriations
Capital Projects $ - $ - $ 1,090,048 $ 1,635,901 $ 1,670,284 $ 2,172,485 $ 1,998,861 $ 2,016,433 $ 2,133,410 $ 2,349,937
Total Appropriations $ - $ - $ 1,090,048 $ 1,635,901 $ 1,670,284 $ 2,172,485 $ 1,998,861 $ 2,016,433 $ 2,133,410 $ 2,349,937
Excess (Deficiency) of Revenues
Over (Under) Expenditures -
-
584,805
CITY OF CONCORD
CAPITAL PROJECTS FUNDS
100,803
Fund Balance - 6/30 $ - $ - $ 584,805 $ 685,608 $ 816,402 $ 496,705 $ 411,766 $ 374,439 $ 286,018 $ 44,276
130,793
-
(319,697)
-
(84,939)
-
(37,326)
-
(88,421)
-
(241,743)

Developer Fees Traffic Mitigation
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance - 7/1 $ 1,561 $ 1,623 $ 2,696 $ 3,764 $ 9,402 $ 14,594 $ 15,178 $ 15,178 $ 15,178 $ 15,178
Add Revenues
Intergovernmental $ - $ 63,000 $ 60,000 $ 343,000 $ 301,000 $ - $ - $ - $ - $
-
Use of Money & Property 62
1,073 1,068 5,639 5,192
584
-
-
-
-
Total Revenues $ 62 $ 64,073 $ 61,068 $ 348,639 $ 306,192 $ 584 $ - $ - $ - $
-
Less Appropriations
Capital Projects $ - $ 63,000 $ 60,000 $ 343,000 $ 301,000 $ - $ - $ - $ - $
-
Total Appropriations $ - $ 63,000 $ 60,000 $ 343,000 $ 301,000 $ - $ - $ - $ - $
-
Excess (Deficiency) of Revenues
Over (Under) Expenditures 62
1,073
1,068
5,639
Fund Balance - 6/30 $ 1,623 $ 2,696 $ 3,764 $ 9,402 $ 14,594 $ 15,178 $ 15,178 $ 15,178 $ 15,178 $ 15,178
Developer Fees Parkland
5,192
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance - 7/1 $ 415,473 $ 102,177 $ 2,393,802 $ 1,605,802 $ 1,146,802 $ 831,802 $ 639,802 $ 583,802 $ 548,802 $ 536,802
Add Revenues
Licenses & Permits $ 690,704 $ 3,975,625 $ 151,000 $ 704,000 $ 740,000 $ 686,000 $ 707,000 $ 728,000 $ 750,000 $ 772,000
Use of Money & Property 28,000 66,000 61,000 47,000 34,000 22,000 37,000 37,000 38,000 68,000
Total Revenues $ 718,704 $ 4,041,625 $ 212,000 $ 751,000 $ 774,000 $ 708,000 $ 744,000 $ 765,000 $ 788,000 $ 840,000
Less Appropriations
GF Repayment $ - $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 100,000 $ - $ - $ - $
-
Capital Projects 1,032,000 1,550,000 800,000 1,010,000 889,000 800,000 800,000 800,000 800,000 800,000
Total Appropriations $ 1,032,000 $ 1,750,000 $ 1,000,000 $ 1,210,000 $ 1,089,000 $ 900,000 $ 800,000 $ 800,000 $ 800,000 $ 800,000
Excess (Deficiency) of Revenues
Over (Under) Expenditures (313,296)
2,291,625
(788,000)
CITY OF CONCORD
CAPITAL PROJECTS FUNDS
(459,000)
Fund Balance - 6/30 $ 102,177 $ 2,393,802 $ 1,605,802 $ 1,146,802 $ 831,802 $ 639,802 $ 583,802 $ 548,802 $ 536,802 $ 576,802
(315,000)
584
(192,000)
-
(56,000)
-
(35,000)
-
(12,000)
-
40,000

Developer Fees OSIP
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance - 7/1 $ - $ 2,493,387 $ 2,376,663 $ 2,235,959 $ 1,300,098 $ 1,421,992 $ 1,776,049 $ 2,089,549 $ 2,321,080 $ 2,575,803
Add Revenues
Licenses & Permits $ 3,764,031 $ 2,153,666 $ 1,706,330 $ 936,000 $ 1,068,000 $ 1,100,000 $ 1,133,000 $ 1,168,000 $ 1,203,000 $ 1,239,000
Use of Money & Property 98,204 104,463 95,317 63,600 58,276 68,320 79,784 88,893 97,716 107,167
Total Revenues $ 3,862,235 $ 2,258,129 $ 1,801,647 $ 999,600 $ 1,126,276 $ 1,168,320 $ 1,212,784 $ 1,256,893 $ 1,300,716 $ 1,346,167
Less Appropriations
Capital Projects $ 1,368,848 $ 2,374,853 $ 1,942,351 $ 1,935,461 $ 1,004,382 $ 814,263 $ 899,284 $ 1,025,362 $ 1,045,993 $ 1,075,572
Total Appropriations $ 1,368,848 $ 2,374,853 $ 1,942,351 $ 1,935,461 $ 1,004,382 $ 814,263 $ 899,284 $ 1,025,362 $ 1,045,993 $ 1,075,572
Excess (Deficiency) of Revenues
Over (Under) Expenditures 2,493,387
(116,724)
(140,704)
(935,861)
Fund Balance - 6/30 $ 2,493,387 $ 2,376,663 $ 2,235,959 $ 1,300,098 $ 1,421,992 $ 1,776,049 $ 2,089,549 $ 2,321,080 $ 2,575,803 $ 2,846,398
Developer Fees Storm Drain
121,894
354,057
313,500
231,531
254,723
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance - 7/1 $ 271,615 $ 321,946 $ 375,528 $ 432,539 $ 493,166 $ 557,603 $ 626,059 $ 698,748 $ 775,900 $ 857,753
Add Revenues
Licenses & Permits $ 35,000 $ 35,700 $ 36,414 $ 37,142 $ 37,885 $ 38,643 $ 39,416 $ 40,204 $ 41,008 $ 41,828
Use of Money & Property 15,331 17,882 20,597 23,484 26,553 29,812 33,274 36,948 40,845 44,979
Total Revenues $ 50,331 $ 53,582 $ 57,011 $ 60,626 $ 64,438 $ 68,455 $ 72,689 $ 77,152 $ 81,853 $ 86,807
Less Appropriations
Capital Projects $ - $ - $ - $ - $ - $ - $ - $ - $ - $
-
Total Appropriations $ - $ - $ - $ - $ - $ - $ - $ - $ - $
-
Other Financing Sources
Proceeds from Debt Issuance $ - $ - $ - $ - $ - $ - $ - $ - $ - $
-
Excess (Deficiency) of Revenues
Over (Under) Expenditures 50,331
53,582
57,011
CITY OF CONCORD
CAPITAL PROJECTS FUNDS
60,626
Fund Balance - 6/30 $ 321,946 $ 375,528 $ 432,539 $ 493,166 $ 557,603 $ 626,059 $ 698,748 $ 775,900 $ 857,753 $ 944,560
64,438
68,455
72,689
77,152
81,853
270,595
86,807

General Fund Reimbursables Projects
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance - 7/1 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
-
Add Revenues
Intergovernmental $ 7,063,330 $ 2,954,701 $ 850,590 $ 876,108 $ 3,777,417 $ 929,463 $ 957,347 $ 986,067 $ 1,015,649 $ 1,046,119
Use of Money & Property -
-
-
-
-
-
-
-
-
-
Total Revenues $ 7,063,330 $ 2,954,701 $ 850,590 $ 876,108 $ 3,777,417 $ 929,463 $ 957,347 $ 986,067 $ 1,015,649 $ 1,046,119
Less Appropriations
Capital Projects $ 7,063,330 $ 2,954,701 $ 850,590 $ 876,108 $ 3,777,417 $ 929,463 $ 957,347 $ 986,067 $ 1,015,649 $ 1,046,119
Total Appropriations $ 7,063,330 $ 2,954,701 $ 850,590 $ 876,108 $ 3,777,417 $ 929,463 $ 957,347 $ 986,067 $ 1,015,649 $ 1,046,119
Excess (Deficiency) of Revenues
Over (Under) Expenditures -
-
-
Fund Balance - 6/30 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
-
General Fund Projects
-
-
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance - 7/1 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
-
Add Revenues
Intergovernmental $ - $ - $ - $ - $ - $ - $ - $ - $ - $
-
Use of Money & Property -
-
-
-
-
-
-
-
-
-
Total Revenues $ - $ - $ - $ - $ - $ - $ - $ - $ - $
-
Less Appropriations
Capital Projects $ 731,613 $ 622,323 $ 507,942 $ 460,340 $ 462,810 $ 465,354 $ 467,975 $ 470,674 $ 473,455 $ 476,319
Total Appropriations $ 731,613 $ 622,323 $ 507,942 $ 460,340 $ 462,810 $ 465,354 $ 467,975 $ 470,674 $ 473,455 $ 476,319
Other Financing Sources
Transfers In $ 731,613 $ 622,323 $ 507,942 $ 460,340 $ 462,810 $ 465,354 $ 467,975 $ 470,674 $ 473,455 $ 476,319
Excess (Deficiency) of Revenues
Over (Under) Expenditures -
-
CITY OF CONCORD
CAPITAL PROJECTS FUNDS
-
Fund Balance - 6/30 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
-
-
-
-
-
-
-
-
-
-
-
-
-

2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Measure C I-680
Measure J Major Streets
Fund Balance - 7/1 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
-
Add Revenues
Intergovernmental $ - $ 1,000,000 $ 2,000,000 $ 9,000,000 $ - $ - $ - $ - $ - $
-
Use of Money & Property -
-
-
-
-
-
-
-
-
-
Total Revenues $ - $ 1,000,000 $ 2,000,000 $ 9,000,000 $ - $ - $ - $ - $ - $
-
Less Appropriations
Capital Projects $ - $ 1,000,000 $ 2,000,000 $ 9,000,000 $ - $ - $ - $ - $ - $
-
Total Appropriations $ - $ 1,000,000 $ 2,000,000 $ 9,000,000 $ - $ - $ - $ - $ - $
-
Excess (Deficiency) of Revenues
Over (Under) Expenditures -
-
-
Fund Balance - 6/30 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
-
ISTEA/TEA Federal Grants
-
-
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance - 7/1 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
-
Add Revenues
Intergovernmental $ - $ 500,000 $ - $ 500,000 $ - $ 500,000 $ - $ 500,000 $ - $ 500,000
Use of Money & Property -
-
-
-
-
-
-
-
-
-
Total Revenues $ - $ 500,000 $ - $ 500,000 $ - $ 500,000 $ - $ 500,000 $ - $ 500,000
Less Appropriations
Capital Projects $ - $ 500,000 $ - $ 500,000 $ - $ 500,000 $ - $ 500,000 $ - $ 500,000
Total Appropriations $ - $ 500,000 $ - $ 500,000 $ - $ 500,000 $ - $ 500,000 $ - $ 500,000
Other Financing Sources
Transfers In $ - $ - $ - $ - $ - $ - $ - $ - $ - $
-
Excess (Deficiency) of Revenues
Over (Under) Expenditures -
-
CITY OF CONCORD
CAPITAL PROJECTS FUNDS
-
Fund Balance - 6/30 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
-
-
-
-
-
-
-
-
-
-
-
-
-

Traffic Congestion Relief
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance - 7/1 $ 909,746 $ - $ - $ - $ - $ - $ - $ - $ - $
-
Add Revenues
Intergovernmental $ - $ 1,277,938 $ - $ - $ - $ - $ - $ - $ - $
-
Use of Money & Property 3,513
8,702
-
-
`
-
-
-
-
-
-
Total Revenues $ 3,513 $ 1,286,640 $ - $ - $ - $ - $ - $ - $ - $
-
Less Appropriations
Capital Projects $ 913,259 $ 1,286,640 $ - $ - $ - $ - $ - $ - $ - $
-
Total Appropriations $ 913,259 $ 1,286,640 $ - $ - $ - $ - $ - $ - $ - $
-
Excess (Deficiency) of Revenues
Over (Under) Expenditures (909,746)
-
-
Fund Balance - 6/30 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
-
Prop. 1B LSR
-
-
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance - 7/1 $ - $ - $ 211,603 $ 485,697 $ 385,309 $ 164,714 $ 86,338 $ 219,317 $ 84,198 $ 212,307
Add Revenues
Intergovernmental $ - $ 960,000 $ 480,000 $ 251,400 $ 251,400 $ 251,400 $ 251,400 $ 251,400 $ 251,400 $ 251,600
Use of Money & Property - 11,008 17,558 14,890 8,005 4,616 8,058 4,832 7,845 2,365
Total Revenues $ - $ 971,008 $ 497,558 $ 266,290 $ 259,405 $ 256,016 $ 259,458 $ 256,232 $ 259,245 $ 253,965
Less Appropriations
Capital Projects $ - $ 759,405 $ 223,464 $ 366,678 $ 480,000 $ 334,392 $ 126,479 $ 391,351 $ 131,136 $ 466,272
Total Appropriations $ - $ 759,405 $ 223,464 $ 366,678 $ 480,000 $ 334,392 $ 126,479 $ 391,351 $ 131,136 $ 466,272
Excess (Deficiency) of Revenues
Over (Under) Expenditures -
211,603
274,094
CITY OF CONCORD
CAPITAL PROJECTS FUNDS
(100,388)
Fund Balance - 6/30 $ - $ 211,603 $ 485,697 $ 385,309 $ 164,714 $ 86,338 $ 219,317 $ 84,198 $ 212,307 $
-
(220,595)
-
(78,376)
-
132,979
-
(135,119)
-
128,109
-
(212,307)

CITY OF CONCORD
CAPITAL PROJECTS FUNDS
FOR THE YEAR ENDING JUNE 30, 2008
A detailed description of each capital project is in the Capital Improvement Program (CIP) budget. Project
description identifies the funding source(s), future operating costs, prior and future appropriations, and
any new revenues. The indexes located in the back of the CIP budget document will direct you to the
description page via project number or name.
Projects have been prioritized in accordance to the City's Mission, Visions and Values criteria: (1) public
safety, (2) neighborhood preservation and enhancement, (3) revenue enhancement, (4) infrastructure
preservation-enhancement.
The projects listed below are the new allocations for Fiscal Year 2008 only.
DEVELOPER FEES
These include projects paid for by Off-site Street Improvement Program (OSIP), Parkland Dedication Fees
Traffic Mitigation and Storm Drain Fees
OSIP
Project #1024, Annual CIP/TIP Management Program $ 110,048
Funds the annual development of the CIP/TIP Budget.
Project #1951, City-wide Traffic Improvements 915,000
Provides Citywide traffic and street improvements.
Project #2012, Concord Blvd/Farm Bureau Rd. 28,000
Improves and enhances pedestrian connectivity to five schools.
Project #2053, 'Waterworld Parkway Bridge over Walnut Creek 100,000
Construct a two-lane bridge over Walnut Creek connecting Waterworld Parkway with
Meridian Park Boulevard
Project #2055, Traffic Signal Retiming Program 75,000
Re-times signals to maintain optimum traffic flow.
Project #2057, Concord Ave @ Diamond Blvd Intersection Improvements
Configures the right-turn lane from intersection which will reduce accidents. $ 140,800
Parkland Fees
Project #1288, Meadow Homes Spray Park $ 600,000
Project will demolish the existing pool and concrete deck, and construct a spray ground.
Project #1843, Newhall Park Landscaping Improvements 7,000
Replaces landscaping required as a mitigation measure by the Dept. of Fish & Game.
Project #2046, Recurring Parks Facilities Costs Programs 200,000
Maintains park facilities that are gradually deteriorating with age and use.
Project #2080, Replace Roof at Diablo Creek Golf Course Clubhouse 100,000
Replaces the Golf Course Clubhouse roof and gutters which are in significant disrepair.
Project #2081, Pave Loop Road at Camp Concord 40,000
Pave approximately 1600 feet of existing dirt road at Camp Concord.
Project #2082, Park Signage 85,000
Project will provide uniform, identifiable park signage.
General Fund Projects
General Fund Capital Reserves contributed toward:
Project #1016, Senior Transportation $ 38,200
To provide transportation geared towards the needs of seniors.
Project #1095, Groundwater Monitoring at City Corporation Yard 50,000
To insure that the City continues to meet environmental requirements.
Project #1103, City Government Channel Programming & Support 75,353
Provides funding for the City government channel and related educational and public
cable television programming.
Project #1221, New NPDES Requirements 75,000
Cost requirements mandated in the Contra Costa clean water program.
Project #2010, Police Prosecutor 100,000
Maintain and increase ability to track and prosecute persons in the community that
negatively affect quality of life issues.
Project #2040, Drainage Studies 15,000
Project funds studies as necessary to determine solutions to drainage complaints.
Project #2078, Pavilion Debt Service $ 378,060
The annual bond debt service payment by BGP was reduced from $1.778 million to
$1.4 million. This reduction generated a shortfall. The project will cover the shortfall and
will maintain the operation of the Pavilion as a performing arts facility.

Projects which have new grant funding are:
Measure C
Project #1028, Traffic Calming $ 120,000
Implements two neighborhood traffic calming programs per year.
Project #1037, Light Emitting Diode (LED) Signal Lamps Upgrading Program 32,500
Project will improve minimum intensity levels for signal indications.
* Project #1199, Street Maintenance 94,040
Provides annual street maintenance to City streets.
Project #1361, Transpac Work Program 66,950
Funds TRANSPAC Administration Budget.
* Project #1405, Maintenance Patch Paving 627,000
Patch localized failed pavement areas.
Project #1510, Street Surface Seal Program (Slurry and Cape Seals) & Stripping 472,036
Provides annual slurry seal and cape seal program.
* Project #1853, Street Maintenance Crack Sealing $ 60,589
Conducts maintenance programs as determined by Concord's Pavement Management
System.
Traffic Congestion Relief (AB2928)
Project #1363, Arterial/Collector Street Overlay/Pavement Management System $ 513,259
Provides well-maintained roads to facilitate transportation of residents.
Project #2023, Landana Sidewalk Improvements 65,000
Project will improve pedestrian connectivity to two schools.
Project #2363, Arterial/Collector Street Overlay/Pavement Implementation $ 400,000
Designs and constructs projects per the Street Overlay Pavement Management System.
Other Fees, Grants and Donations
CITY OF CONCORD
CAPITAL PROJECTS FUNDS
FOR THE YEAR ENDING JUNE 30, 2008
Cable Franchise Fees
Project #2019 Public-Educational-Government Cable Television Capital Support $ 986,393
Franchise fees used for Public-Educational and Government (PEG) cable television
broadcast services to be delivered to the public.
Contra Costa County
Project #1854, Seismic Retrofit of the Marsh Dr Bridge $ 180,000
Project will bring the existing Marsh Drive Bridge to current seismic standards.
Developers Reimbursable
Project #1239, The Alameda Utility Undergrounding, Clayton Rd. to Cordova Way $ 30,000
Project will eliminate visual clutter and enhance safety by undergrounding overhead
utilities when possible.
Project #2054 Arnold Industrial Way/Laura Alice Way/Peralta Dr. Traffic Signal 199,500
Constructs a traffic signal at the intersection of Arnold Industrial Way/Laura Alice Way/
Peralta Dr to enhance safety of traffic flow and pedestrians crossing the street.
Federal Highway Administration
Project #2034, Ygnacio Valley Rd Landslide $ 895,674
To repair 1,000 feet of damaged roadway brought on by severe winter storms.
Regional Bicycle and Pedestrian
Project #2054, Concord Boulevard Sidewalk (Farm Bureau Road to Sixth Street) $ 800,000
Project will construct a 6-foot sidewalk with curb, gutter and pavement . The pavement
will be widened to accommodate on-street parking and bicycle lanes.
Rule 20 A
Project #1228, Utility Undergrounding Project $ 801,763
Project will eliminate visual clutter and enhance safety by undergrounding overhead
utilities when possible.
Project #1239, The Alameda Utility Undergrounding, Clayton Rd. to Cordova Way $ 300,000
Project will eliminate visual clutter and enhance safety by undergrounding overhead
utilities when possible.
* Appropriation included as operating expense in Performance Based Budget

CITY OF CONCORD
CAPITAL PROJECTS FUNDS
FOR THE YEAR ENDING JUNE 30, 2008
State Transportation Improvement Program STIP
Project #2363, Arterial/Collector Street Overlay/Pavement Implementation $ 540,000
Designs and constructs projects per the Street Overlay Pavement Management System.
Transportation Development Act TDA Grant
Project #2024, Mesa Street Trail Improvements $ 130,000
The project will construct 950 linear feet of a new trail along Mesa Street. The grant funds
will be used to add streetlights and sidewalk repairs.
Transportation for Livable Community TLC Grant
Project #2064, Monument Blvd. and Meadow Ln. Pedestrian Improvements $ 1,200,000
This project will improve pedestrian connectivity, provide access to local transit system,
enhance pedestrian safety and revitalize the Monument Corridor.
Project #2072, Implementation of Urban Design Plan for Monument Blvd. Corridor $ 1,000,000
Constructs pedestrian improvements at three intersections along Monument Blvd.

Police Department
14%
City of Concord
General Fund
Capital Expenditures by Department
June 30, 2008
Communty Recreation
57%
Public Works
17%
Building, Engineering
& Neighborhood
Services
2%
City Management
10%

City of Concord
General Fund
Capital Project Ten-Year Projection
For the Year Ending June 30, 2008
PJ # Project Name 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 Total
General Fund Projects
1016 Senior Transportation
Groundwater Monitoring at City
$ 38,200 $ 28,000 $ 28,000 $ 28,000 $ 28,000 $ 28,000 $ 28,000 $ 28,000 $ 28,000 $ 28,000 $ 290,200
1095 Corporation Yard
City Government Channel Programming &
50,000
-
-
-
-
-
-
-
-
- 50,000
1103 Support 75,353 77,613 79,942 82,340 84,810 87,354 89,975 92,674 95,455 98,319 863,835
1164 Innovation Program - 50,000 50,000
-
-
-
-
-
-
- 100,000
1221 New NPDES Requirements 75,000 75,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 1,350,000
2010 Community Prosecutor 100,000
-
-
-
-
-
-
-
-
- 100,000
2040 Drainage Studies 15,000 15,000
-
-
-
-
-
-
-
- 30,000
2078 Pavilion Debt Service 378,060 376,710 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 2,354,770
GENERAL FUND PROJECT TOTAL $ 731,613 $ 622,323 $ 507,942 $ 460,340 $ 462,810 $ 465,354 $ 467,975 $ 470,674 $ 473,455 $ 476,319 $ 5,138,805

Operating Costs:
Project # 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 Total
Highlands Park Restroom 1167 $ - $ - $ - $ - $ 4,727 $ 4,869 $ 5,015 $ 5,165 $ 5,320 $ 5,480 $ 30,576
Commerce Bridge at Pine Creek 1761 -
Implementation of Urban Design Plan 2072 -
Treat Blvd./Oakgrove Plaza Signal 2015 -
Bates Avenue TS-402 -
City of Concord
Capital Project's Operating & Maintenance Costs
For the Year Ending June 30, 2008
4,326
-
772
-
4,456
-
796
-
Total Operating Cost $ - $ 5,098 $ 5,252 $ 6,229 $ 11,143 $ 17,273 $ 18,092 $ 18,635 $ 19,194 $ 19,769 $ 120,682
4,589
-
820
820
9,454
-
844
845
9,738
5,797
869
869
10,030
5,971
1,195
896
10,331
6,150
1,231
923
10,641
6,335
1,268
951
10,960
6,525
1,306
979
74,524
30,777
9,101
6,282

The City of Concord is pleased to provide safe, aesthetically pleasing parks designed
to meet the diverse needs for active and passive recreation and leisure activities.
Ellis Lake Park
326
Todos Santos Park
Todos Santos Plaza
Courtyard

CITY OF CONCORD
ENTERPRISE FUNDS
FOR THE YEAR ENDING JUNE 30, 2008
Enterprise Funds are used to account for the City Of Concord operations that are financed and
operated like private business enterprises. Use of this type of fund permits user charges to
finance or recover all costs, including depreciation, of providing the enterprise’s services to the
general public on a continuing basis. Enterprise funds include:
Golf Course Fund – To account for activities associated with the development, operations, and
maintenance of the Diablo Creek Golf Course.
Sewer Fund – Accounts for activities pertaining to sewage transmission and treatment.
327

Fees
64.5%
Maintenance
66%
City of Concord
Golf Course
Revenues and Expenses
For the Year Ending June 30, 2008
Revenue by Source
Expenses by Program
Other & Interest
25.4%
Debt Service
15%
Rentals
8.9%
Merchandise
1.2%
Operations
19%

City of Concord
Golf Course
Ten Year Projection
For the Year Ending June 30, 2008
Fee Inc. Fee Inc. Fee Inc. Fee Inc. Fee Inc.
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance 7/01 $ 55,146 $ 147,902 $ 156,869 $ 165,372 $ 166,553 $ 174,417 $ 175,524 $ 183,861 $ 185,023 $ 194,344
Add Revenues:
Fees $ 1,501,759 $ 1,501,759 $ 1,576,847 $ 1,576,847 $ 1,655,689 $ 1,655,689 $ 1,738,473 $ 1,738,473 $ 1,825,396 $ 1,825,396
Rentals 206,784 210,723 218,555 222,733 231,001 235,434 244,162 248,865 258,079 263,068
Merchandise Sales 28,278 29,126 30,000 30,900 31,827 32,782 33,765 34,778 35,821 36,896
Other Revenues 586,525 50,000 239,042 148,390 50,000 50,000 50,000 50,000 50,000 50,000
Interest 3,492 5,976 7,860 8,096 8,316 8,535 8,765 8,997 9,252 9,514
Total Revenues $ 2,326,838 $ 1,797,584 $ 2,072,304 $ 1,986,966 $ 1,976,833 $ 1,982,440 $ 2,075,165 $ 2,081,113 $ 2,178,548 $ 2,184,874
Operating Expenditures
Operations $ 274,150 $ 339,606 $ 345,026 $ 378,128 $ 400,819 $ 406,976 $ 413,666 $ 420,564 $ 427,605 $ 434,862
General Fund Admin. Srvs. 288,651 294,424 300,312 306,318 312,444 318,693 325,067 331,568 338,200 344,964
General Fund Subsidy (8,971) (8,457) 38,054 (17,261) 3,706 (27,355) 12,344 (20,970) 26,105 (6,637)
Maintenance 925,192 943,118 970,324 998,344 1,027,202 1,056,924 1,087,536 1,119,064 1,151,534 1,183,941
Debt Service 218,535 219,926 221,043 221,866 224,798 226,095 228,215 229,725 225,783 226,375
Total Expenditures $ 1,697,557 $ 1,788,617 $ 1,874,759 $ 1,887,395 $ 1,968,969 $ 1,981,333 $ 2,066,828 $ 2,079,951 $ 2,169,227 $ 2,183,505
Net Income (Loss) $ 629,281 $ 8,967 $ 197,545 $ 99,571 $ 7,864 $ 1,107 $ 8,337 $ 1,162 $ 9,321 $ 1,369
10 % Contingency Reserves $ 147,902 $ 156,869 $ 165,372 $ 166,553 $ 174,417 $ 175,524 $ 183,861 $ 185,023 $ 194,344 $ 195,713
Less Capital Expenses:
Projects $ 536,525 $ - $ 189,042 $ 98,390 $ - $ - $ - $ - $ - $ -
Capital Projects Reserve - -
-
-
-
-
-
-
-
-
Total Capital Expenses $ 536,525 $ - $ 189,042 $ 98,390 $ - $ - $ - $ - $ - $ -
Fund Balance 6/30 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Notes:
Meets all standards contained in the Budget and Fiscal Policies adopted by the Council. This policy can be found on page 36.
Revenues:
Fees increases proposed for the years indicated based on a market study done by staff and Head Golf Professional
Miscellaneous revenues includes zero interest loans received from the General fund for capital projects and Valley Crest Maintenance Agreement capital reimburserment.
Operating Expenditures:
Maintenance Expenditures reflect Valley Crest Maintenance Contract.
Cost Allocation Plan expenditures included in operations have been adjusted to provide for zero end-of-year fund balance.
Salaries and benefits have been budgeted per current labor agreements adjusted for step increases and assuming a full staffing level.
Employee benefits expenses for medical insurance and retirement reflect recent higher than CPI increases.
Employee post-retirement health expenses assumes 25-Year amortization of accrued liability and contributions for prior period employee populations.
Non-labor operating expenditures for FY 2008 and the remainder of the 10-Year planning period, depending on the category, include increases between 2% and 3% for inflation.
Operating expenditures include repayment of capital project loans and internal service fund charges for information technology, workers' compensation and risk liability.
Debt Service engendered by parking lot expansion, entry-way landscaping, new irrigation system, and cart path, greens and bathroom rehabilitation.

Service Fees
93%
Facility Operations
41.8%
Maintenance &
Operations
18.9%
City of Concord
Sewer Enterprise
Revenues and Expenses
For the Year Ending June 30, 2008
Revenues by Source
Expenses by Program
Household
Hazardous Waste
2.1%
Connection Fees
5%
Interest
2%
Capital Projects
30.0%
Bond & Note
Payments
7.2%

Page 1 of 2
Sewer Enterprise
Twenty Year Projection
for the Year Ending June 30, 2008
Fee Inc $36 Fee Inc $36 Fee Inc $36 Fee Inc $36
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance 7/01 $ 12,797,675 $ 9,359,351 $ 5,269,076 $ 6,335,427 $ 6,869,486 $ 6,495,484 $ 5,181,062 $ 5,396,809 $ 6,526,281 $ 6,535,038
Add Revenues:
Sewer Service Fees $ 17,016,470 $ 17,050,503 $ 19,124,604 $ 19,162,853 $ 19,201,179 $ 19,239,581 $ 21,318,060 $ 23,400,696 $ 23,447,497 $ 23,494,392
Sewer Connection Fees 1,000,000 1,030,000 1,060,900 1,092,727 1,125,509 1,159,274 1,194,052 1,229,874 1,266,770 1,304,773
Interest 381,079 286,832 283,037 322,071 325,975 284,794 257,997 290,807 318,569 298,260
Loan Repayment -
-
-
-
-
- 150,000 200,000 200,000 200,000
Total Revenues $ 18,397,549 $ 18,367,335 $ 20,468,541 $ 20,577,651 $ 20,652,663 $ 20,683,649 $ 22,920,109 $ 25,121,377 $ 25,232,836 $ 25,297,425
Less Expenditures:
Maintenance & Operations $ 4,116,436 $ 4,216,867 $ 4,067,599 $ 4,165,122 $ 4,271,145 $ 4,376,371 $ 4,491,160 $ 4,614,741 $ 4,719,324 $ 4,834,762
Animal Control Notes Payable 248,000
-
-
-
-
-
-
-
-
-
Household Hazardous Waste 468,905 482,972 497,461 512,385 527,757 543,589 559,897 576,694 593,995 605,875
Rehab Bond Payment-Priority 1
Bond Paymnt-Gravity Connection
834,638 832,650 834,655 835,126 834,186 836,776 833,070 833,189 836,903 834,406
In Lieu of Pumping To CCCSD
Payment to CCCSD:
500,000 995,000 995,000 995,000 995,000 995,000 995,000 995,000 995,000 995,000
Operations 9,120,000 9,511,000 9,950,000 10,546,000 11,055,000 11,588,000 12,157,000 12,722,000 13,345,378 13,999,302
Total Appropriations $ 15,287,979 $ 16,038,489 $ 16,344,715 $ 17,053,633 $ 17,683,088 $ 18,339,736 $ 19,036,127 $ 19,741,624 $ 20,490,600 $ 21,269,345
Net Income(Loss) $ 3,109,570 $ 2,328,846 $ 4,123,826 $ 3,524,018 $ 2,969,575 $ 2,343,913 $ 3,883,982 $ 5,379,753 $ 4,742,236 $ 4,028,080
10% Contingency Reserves $ 1,323,644 $ 1,372,787 $ 1,401,760 $ 1,471,112 $ 1,532,615 $ 1,596,437 $ 1,664,816 $ 1,733,674 $ 1,806,470 $ 1,883,406
Reserve for Capital Projects:
City Projects $ 140,894 $ 145,121 $ 149,475 $ 153,959 $ 158,577 $ 163,335 $ 168,235 $ 173,281 $ 178,479 $ 183,834
Capital Facility Contingency 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000
CCCSD Capital Projects 6,207,000 6,074,000 2,708,000 2,636,000 2,985,000 3,295,000 3,300,000 3,877,000 4,355,000 4,485,650
Total Capital Projects $ 6,547,894 $ 6,419,121 $ 3,057,475 $ 2,989,959 $ 3,343,577 $ 3,658,335 $ 3,668,235 $ 4,250,281 $ 4,733,479 $ 4,869,484
Fund Balance 6/30 $ 8,035,707 $ 3,896,289 $ 4,933,667 $ 5,398,374 $ 4,962,869 $ 3,584,625 $ 3,731,993 $ 4,792,607 $ 4,728,568 $ 3,810,228
Notes:
Meets all standards contained in the Budget and Fiscal Policy adopted by Council. This policy can be found on page 36.
Revenues:
Sewer service fees include a growth factor of .002.
Proposed rate increases required to finance a multi-million dollar sewer main rehabilitation project & gravity connection project.
Expenditures:
Includes project costs as proposed in the CIP budget.
Salaries and benefits have been budgeted per current labor agreements adjusted for step increases and assuming a full staffing level.
Employee benefits expenses for medical insurance and retirement reflect recent higher than CPI increases and post retirement health assumes 25-Year amortization of accrued liability.
Non-labor operating expenditures for FY 2008 and the remainder of the 20-Year planning period, depending on the category, include increases between 2% and 3% for inflation.
Operating expenditures include internal service fund charges for vehicles, information technology, buildings, workers' compensation and risk liability.
Rehabilitation bond repayment per Bond Debt Service schedule including fiscal charges.
CCCSD operations payments based CCCSD's ten year assumptions, including GASB No. 45 adjustment, with a CPI applied to Fiscal Year 2017 through Fiscal Year 2027: 3% Facility and 4.9% Operations.
Includes project costs as proposed in the CIP budget using pay-as-you-go for CCCSD Capital Projects.

Page 2 of 2
Sewer Enterprise
Twenty Year Projection
for the Year Ending June 30, 2008
Fee Inc $36 Fee Inc $36 Fee Inc $36 Fee Inc $36 Fee Inc $36
2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
Fund Balance 7/01 $ 5,693,634 $ 5,776,653 $ 4,904,840 $ 5,078,691 $ 6,309,941 $ 6,512,730 $ 5,586,355 $ 5,514,215 $ 6,289,378 $ 5,806,072
Add Revenues:
Sewer Service Fees $ 25,581,381 $ 25,632,544 $ 27,723,809 $ 29,819,257 $ 29,878,896 $ 29,938,654 $ 32,038,531 $ 34,142,608 $ 34,210,893 $ 34,279,315
Sewer Connection Fees 1,343,916 1,384,233 1,425,760 1,468,533 1,512,589 1,557,967 1,604,706 1,652,847 1,702,432 1,753,505
Interest 279,763 260,524 243,501 277,772 312,748 295,100 270,746 287,893 295,011 237,786
Loan Repayment -
-
-
-
-
-
-
-
-
-
Total Revenues $ 27,205,060 $ 27,277,301 $ 29,393,070 $ 31,565,562 $ 31,704,233 $ 31,791,721 $ 33,913,983 $ 36,083,348 $ 36,208,336 $ 36,270,606
Less Expenditures:
Maintenance & Operations $ 4,979,805 $ 5,129,199 $ 5,283,075 $ 5,441,567 $ 5,604,814 $ 5,772,958 $ 5,946,147 $ 6,124,531 $ 6,308,267 $ 6,497,515
Animal Control Notes Payable -
-
-
-
-
-
-
-
-
-
Household Hazardous Waste 617,993 630,353 642,960 655,819 668,935 682,314 695,960 709,879 724,077 738,559
Rehab Bond Payment-Priority 1
Bond Paymnt-Gravity Connection
834,406 835,860 836,029 834,873 837,352 838,761 838,666 837,332 839,612 839,912
In Lieu of Pumping To CCCSD
Payment to CCCSD:
995,000 995,000 995,000 995,000 995,000 995,000 995,000 995,000 995,000 995,000
Operations 14,685,268 15,404,846 16,159,683 16,951,507 17,782,131 18,653,455 19,567,474 20,526,280 21,532,068 22,587,139
Total Appropriations $ 22,112,472 $ 22,995,258 $ 23,916,747 $ 24,878,766 $ 25,888,232 $ 26,942,488 $ 28,043,247 $ 29,193,022 $ 30,399,024 $ 31,658,125
NET INCOME(LOSS) $ 5,092,588 $ 4,282,043 $ 5,476,323 $ 6,686,796 $ 5,816,001 $ 4,849,233 $ 5,870,736 $ 6,890,326 $ 5,809,312 $ 4,612,481
10% Contingency Reserves $ 1,966,507 $ 2,053,405 $ 2,144,276 $ 2,239,307 $ 2,338,695 $ 2,442,641 $ 2,551,362 $ 2,665,081 $ 2,784,034 $ 2,908,465
Reserve for Capital Projects:
City Projects $ 189,349 $ 195,029 $ 200,880 $ 206,906 $ 213,113 $ 219,506 $ 226,091 $ 232,874 $ 239,860 $ 247,056
Capital Facility Contingency 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000
CCCSD Capital Projects 4,620,220 4,758,827 4,901,592 5,048,640 5,200,099 5,356,102 5,516,785 5,682,289 5,852,758 6,028,341
Total Capital Projects $ 5,009,569 $ 5,153,856 $ 5,302,472 $ 5,455,546 $ 5,613,212 $ 5,775,608 $ 5,942,876 $ 6,115,163 $ 6,292,618 $ 6,475,397
Fund Balance 6/30 $ 3,810,146 $ 2,851,435 $ 2,934,415 $ 4,070,634 $ 4,174,035 $ 3,143,714 $ 2,962,853 $ 3,624,297 $ 3,022,038 $
1,034,691

CITY OF CONCORD
INTERNAL SERVICE FUNDS
FOR THE YEAR ENDING JUNE 30, 2008
Internal Service Funds are used to finance and account for goods and/or services provided by
one City department to other City departments on a fee for service basis. The City of Concord
has the following internal service funds:
Workers' Compensation Fund - Accounts for workers' compensation expenses.
Risk Management/Liability Fund - To account for the non-reimbursable portion of insurance
claims and judgments.
Post Retirement Healthcare Benefits Fund - Accounts for the contributions and benefits paid
in relation to the Post-Retirement Health Care Program.
Fleet Maintenance Replacement Fund - Accumulates resources to fund the operations and
replacement of City licensed vehicles and motorized equipment.
Information Technology Replacement Fund - Accumulates resources to fund the operations
and replacement of computers, software and office equipment used by City staff.
Building Maintenance Replacement Fund - Accumulates resources required to maintain City
facilities. Also includes facility upkeep, repair and custodial services.
333

CITY OF CONCORD
WORKERS' COMPENSATION (FUND 610)
TEN-YEAR PROJECTION
FOR THE YEAR ENDING JUNE 30, 2008
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance 7/01 $ 6,541,584 $ 7,141,513 $ 6,944,675 $ 7,393,484 $ 7,844,961 $ 8,297,174 $ 8,748,205 $ 9,195,417 $ 9,636,126 $ 10,067,343
Add Revenues:
Interest $ 235,336 $ 291,886 $ 354,589 $ 376,547 $ 398,589 $ 420,619 $ 442,527 $ 464,184 $ 485,450 $ 506,173
Service Fees 2,012,746 2,073,117 2,135,304 2,199,360 2,265,335 2,333,287 2,403,282 2,475,376 2,549,628 2,626,108
Total Revenue $ 2,248,082 $ 2,365,003 $ 2,489,893 $ 2,575,907 $ 2,663,924 $ 2,753,906 $ 2,845,809 $ 2,939,560 $ 3,035,078 $ 3,132,281
Less Appropriations:
Operations $ 166,287 $ 170,549 $ 174,511 $ 178,940 $ 183,490 $ 187,924 $ 192,719 $ 197,644 $ 202,708 $ 207,913
Med. Benefits/Pmts. 1,273,930 1,377,118 1,445,974 1,518,273 1,594,187 1,673,896 1,757,591 1,845,471 1,937,745 2,034,632
Insurance 207,936 214,174 220,599 227,217 234,034 241,055 248,287 255,736 263,408 271,310
Total Appropriations $ 1,648,153 $ 1,761,841 $ 1,841,084 $ 1,924,430 $ 2,011,711 $ 2,102,875 $ 2,198,597 $ 2,298,851 $ 2,403,861 $ 2,513,855
Revenue Over (Under)
Appropriations 599,929
603,162
648,809
651,477
Reserve for Liability on
Open Claims $ 5,958,260 $ 6,315,756 $ 6,694,701 $ 7,096,383 $ 7,522,166 $ 7,973,496 $ 8,451,906 $ 8,959,020 $ 9,496,561 $ 10,066,355
Other Finance Source
Transfers In $ - $ - $ - $ - $ - $ - $ - $ - $ - $
-
Transfers Out - 800,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000
Fund Balance 6/30 $ 1,183,253 $ 628,919 $ 698,783 $ 748,578 $ 775,008 $ 774,709 $ 743,511 $ 677,106 $ 570,782 $ 419,414
Notes:
Interest rate @ 3.5% FY2007-2008, 4% FY2009, 5% FY2010-2016.
Operations expenditures inflated using the same factors used in the General Fund 10-Year Plan.
Insurance inflated @ 3% per year.
Medical benefits/payments for FY2008 estimated to be FY2007 estimated inflated by compromised Health rates.
Reserves for Liability based on open claims per FY05 CAFR inflated at 6% per year.
Transfer In during FY 2005 from the Liability Fund repaid in FY 2009.
Transfer Out beginning FY2010 to Benefits Reserve.
Includes adjustment to service fees set at approximately 75% of State Fund Rate.
652,213
651,031
647,212
640,709
631,217
618,426

CITY OF CONCORD
LIABILITY FUND (620)
TEN-YEAR PROJECTION
FOR THE YEAR ENDING JUNE 30, 2008
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance 7/01 $ 1,550,269 $ 1,490,771 $ 2,241,441 $ 2,219,533 $ 2,182,287 $ 2,129,824 $ 2,058,923 $ 1,973,267 $ 1,862,674 $ 2,158,006
Add Revenues:
Interest $ 68,636 $ 92,118 $ 132,737 $ 131,657 $ 129,817 $ 127,261 $ 123,752 $ 119,496 $ 113,831 $ 128,433
Service Fees 1,344,496 1,373,486 1,403,191 1,432,630 1,463,799 1,498,240 1,533,056 1,569,197 1,600,578 1,632,590
Total Revenue $ 1,413,132 $ 1,465,604 $ 1,535,928 $ 1,564,287 $ 1,593,616 $ 1,625,501 $ 1,656,808 $ 1,688,693 $ 1,714,409 $ 1,761,023
Less Appropriations:
Debt Service $ 439,378 $ 440,225 $ 439,903 $ 438,530 $ 436,078 $ 437,387 $ 432,329 $ 435,830 $ - $ -
Premium Payments 510,280 525,588 541,356 557,597 574,325 591,555 609,302 627,581 646,408 665,800
Claims and Judgments 522,972 549,121 576,577 605,406 635,676 667,460 700,833 735,875 772,669 811,302
Total Appropriations $ 1,472,630 $ 1,514,934 $ 1,557,836 $ 1,601,533 $ 1,646,079 $ 1,696,402 $ 1,742,464 $ 1,799,286 $ 1,419,077 $ 1,477,102
Revenue Over (Under)
Appropriations (59,498)
(49,330)
(21,908)
(37,246)
(52,463)
(70,901)
(85,656)
(110,593)
Liability on
Open Claims $ 777,295 $ 800,614 $ 824,632 $ 849,371 $ 874,852 $ 901,098 $ 928,131 $ 955,975 $ 984,654 $ 1,014,194
Other Finance Source
Transfers In $ - $ 800,000 $ - $ - $ - $ - $ - $ - $ - $ -
Transfers Out -
-
-
-
-
-
-
-
-
-
Total Other Finance Source $ - $ 800,000 $ - $ - $ - $ - $ - $ - $ - $ -
Fund Balance 6/30 $ 713,476 $ 1,440,827 $ 1,394,901 $ 1,332,916 $ 1,254,972 $ 1,157,825 $ 1,045,136 $ 906,699 $ 1,173,352 $ 1,427,733
Notes:
Premium Payments based on insurance broker provided estimates inflated @ 3%.
Claims and Judgements based on previous 10-Year Plan inflated @5%.
JPA ERMA Assessment and Retrospective Premium credit assumed to net to zero.
Liability on open claims based on actuarial inflated @ 3%.
Final debt service payment scheduled for FY 2015.
Transfer to Workers' Compensation Fund repaid in FY 2009.
295,332
283,921

City of Concord
Post Retirement Healthcare (OPEB) Obligation
Ten Year Projection (7% Discount Rate/25 Year Amortization)
For the Year Ending June 30, 2008
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance 7/01 $ 15,017,484 $ 15,395,578 $ 15,803,507 $ 16,232,689 $ 16,732,914 $ 17,270,935 $ 17,794,331 $ 18,353,890 $ 18,941,437 $ 19,517,968
Add Revenues:
Interest $ 1,028,461 $ 1,055,042 $ 1,083,350 $ 1,114,779 $ 1,149,889 $ 1,185,782 $ 1,222,404 $ 1,261,195 $ 1,300,560 $ 1,338,855
Service Fees 1,493,814 1,796,349 2,115,691 2,452,578 2,807,774 3,182,074 3,576,305 3,991,326 4,428,030 4,887,344
Total Revenue $ 2,522,275 $ 2,851,391 $ 3,199,041 $ 3,567,357 $ 3,957,663 $ 4,367,856 $ 4,798,709 $ 5,252,521 $ 5,728,590 $ 6,226,199
Less Appropriations:
Benefit Payments $ 2,135,000 $ 2,433,000 $ 2,758,000 $ 3,054,000 $ 3,405,000 $ 3,828,000 $ 4,221,000 $ 4,645,000 $ 5,130,000 $ 5,646,000
Administrative Costs 9,181 10,462 11,859 13,132 14,642 16,460 18,150 19,974 22,059 24,278
Total Appropriations $ 2,144,181 $ 2,443,462 $ 2,769,859 $ 3,067,132 $ 3,419,642 $ 3,844,460 $ 4,239,150 $ 4,664,974 $ 5,152,059 $ 5,670,278
Revenue Over (Under)
Appropriations $ 378,094 $ 407,929 $ 429,182 $ 500,225 $ 538,021 $ 523,396 $ 559,559 $ 587,547 $ 576,531 $ 555,921
Net OPEB Obligation $ 3,877,600 $ 7,637,579 $ 11,258,348 $ 14,774,483 $ 18,136,723 $ 21,278,980 $ 24,237,346 $ 26,987,093 $ 29,473,684 $ 31,672,773
Other Funding Sources
General Fund Transfer $ - $ - $ - $ - $ - $ - $ - $ - $ - $
-
Total Other Funding $ - $ - $ - $ - $ - $ - $ - $ - $ - $
-
Fund Balance 6/30 $ 11,517,978 $ 8,165,928 $ 4,974,341 $ 1,958,431 $ (865,788) $ (3,484,649) $ (5,883,456) $ (8,045,656) $ (9,955,716) $ (11,598,884)
Notes:
Includes Service Fees used in the FY2008 10-Year Plan.
Interest rate used is 7.0% and 25 Year Accrued Liability Amortization Period.
Projected benefits costs are per OPEB actuarial report.
Net OPEB obligation was based on 16.1% of budgeted salaries less benefit payments. Calculated on cumulative basis.
Current OPEB funding including transfers is at 4.0% FY08, 4.67% FY09, 5.34% FY10, 6.01% FY11, 6.68% FY12, 7.35% FY13, 8.02% FY14, 8.69% FY15 & 9.36% FY16, 10.03% FY17.
FY2007/08 beginning fund balance includes $3.64 million transfer from General, Redevelopment & Housing Special Revenue Funds.

CITY OF CONCORD
FLEET
OPERATIONS (FUND 633)
FOR THE YEAR ENDING JUNE 30, 2008
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance 7/01 $ 204,645 $ 165,516 $ 128,343 $ 99,600 $ 73,799 $ 51,225 $ 35,389 $ 23,690 $ 16,508 $ 14,331
Add Revenues:
Interest $ 6,366 $ 5,762 $ 5,560 $ 4,229 $ 3,049 $ 2,113 $ 1,441 $ 980 $ 752 $ 778
Service Fees 1,707,391 1,758,612 1,811,370 1,865,712 1,921,683 1,979,331 2,038,710 2,099,873 2,162,869 2,227,754
Other Revenues 90,000 92,700 95,481 98,345 101,295 104,334 107,464 110,688 114,009 117,429
Total Revenue $ 1,803,757 $ 1,857,074 $ 1,912,411 $ 1,968,286 $ 2,026,027 $ 2,085,778 $ 2,147,615 $ 2,211,541 $ 2,277,630 $ 2,345,961
Less Appropriations:
Fleet Maintenance $ 1,842,886 $ 1,894,247 $ 1,941,154 $ 1,994,087 $ 2,048,601 $ 2,101,614 $ 2,159,314 $ 2,218,723 $ 2,279,807 $ 2,342,727
Total Appropriations $ 1,842,886 $ 1,894,247 $ 1,941,154 $ 1,994,087 $ 2,048,601 $ 2,101,614 $ 2,159,314 $ 2,218,723 $ 2,279,807 $ 2,342,727
Revenues Over (Under)
Appropriations (39,129)
(37,173)
(28,743)
(25,801)
Other Financing Sources
Other Transfer $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Transfers In (Out)-Replace. -
-
-
-
-
-
-
-
-
-
Total Financing Sources(Uses) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Fund Balance 6/30 $ 165,516 $ 128,343 $ 99,600 $ 73,799 $ 51,225 $ 35,389 $ 23,690 $ 16,508 $ 14,331 $ 17,565
Notes:
Meets all standards contained in the Budget and Fiscal Policy adopted by Council. This policy can be found on page 36.
Includes additional other revenues in FY2008 for new maintenance contracts.
Salaries and benefits have been budgeted per current labor agreements adjusted for step increases and assuming a full staffing level.
Employee benefits expenses for medical insurance and retirement reflect recent higher than CPI increases. Post-retirement health expenses include adjustment for 25-Year amortization of accrued OPEB liability.
Non-labor operating expenditures for FY 2008 and the remainder of the 10-Year planning period, depending on the category, include increases between 2% and 3% for inflation.
Includes internal service fund charges for workers' compensation, liability, information technology and buildings.
(22,574)
(15,836)
(11,699)
(7,182)
(2,177)
3,234

CITY OF CONCORD
FLEET
REPLACEMENT (FUND 633)
FOR THE YEAR ENDING JUNE 30, 2008
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance 7/01 $ 312,476 $ 978,170 $ 885,617 $ 846,314 $ 825,268 $ 770,813 $ 516,586 $ 328,481 $ 514,935 $ 729,890
Add:
Interest $ 22,198 $ 36,545 $ 42,242 $ 40,770 $ 38,929 $ 31,400 $ 20,611 $ 20,571 $ 30,362 $ 44,698
Service Fees 943,496 971,802 1,000,955 1,030,984 1,061,916 1,093,773 1,126,584 1,160,383 1,195,193 1,231,051
Total Revenue $ 965,694 $ 1,008,347 $ 1,043,197 $ 1,071,754 $ 1,100,845 $ 1,125,173 $ 1,147,195 $ 1,180,954 $ 1,225,555 $ 1,275,749
Less:
Police Field Operations $ - $ 294,800 $ 101,900 $ 350,700 $ 322,300 $ 413,400 $ 524,900 $ 224,000 $ 320,200 $ 508,500
Police Support Operations - 74,000 74,300 80,200 137,500 146,300 83,600 22,100 26,000 114,800
Police Administration -
- 38,200 19,700 58,600 30,100
- 44,200
- 70,500
Parks, Trees, Medians & Open Space - 450,800 180,000 82,500 57,000 338,300 243,300 249,100 60,900
-
Sewer Enterprise -
- 254,600 13,100 147,000
- 234,300 211,600
-
-
Stormwater Management - 24,800 168,200 173,700 165,400 35,000
-
- 186,200
-
Street Maintenance - 25,800 53,000 200,400 25,900 41,900
- 19,700 83,600 105,800
Building, Engineering & Neigh. Services - 74,000 55,200 50,200 58,600 155,200 64,500 39,400
-
-
Fleet Pool Vehicles & Emergency Rpl. 300,000
- 42,600 17,500
- 18,500
- 131,600 183,700
-
Building Maint. & Custodial - 42,300 49,800 50,200 74,900 82,400 59,900
-
- 61,300
Transportation - 64,900
-
- 20,300 68,400 65,000
- 150,000 42,000
Community & Recreation - 25,800 45,600 54,600 25,900 49,900 29,900 30,700
-
-
Graffiti Removal - 23,700
-
- 43,900
-
-
-
-
-
Materials Management -
-
-
-
-
- 29,900
-
-
-
Housing -
-
-
- 18,000
-
- 22,100
-
-
Administrative Services -
- 19,100
-
-
-
-
-
-
-
Total Replacement $ 300,000 $ 1,100,900 $ 1,082,500 $ 1,092,800 $ 1,155,300 $ 1,379,400 $ 1,335,300 $ 994,500 $ 1,010,600 $ 902,900
Appropriation 665,694
Contingency Reserve 18,000
(92,553)
66,054
(39,303)
64,950
(21,046)
65,568
Other Financing Sources
Other Funding Sources $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Transfers In (Out)-Operations -
-
-
-
-
-
-
-
-
-
Total Financing Sources(Uses) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Fund Balance 6/30 $ 960,170 $ 819,563 $ 781,364 $ 759,700 $ 701,495 $ 433,822 $ 248,363 $ 455,265 $ 669,254 $ 1,048,565
Notes:
Analysis of used and usefulness of current inventory indicates that the replacement schedule can
be pushed one year. As a result, in FY 2007-08 only emergency replacement of inventory is planned.
(54,455)
69,318
(254,227)
82,764
(188,105)
80,118
186,454
59,670
214,955
60,636
372,849
54,174

CITY OF CONCORD
INFORMATION TECHNOLOGY
OPERATIONS (FUND 634)
FOR THE YEAR ENDING JUNE 30, 2008
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance 7/01 $ 1,375,965 $ 1,167,393 $ 940,081 $ 976,621 $ 1,009,746 $ 1,038,581 $ 1,073,291 $ 1,102,623 $ 1,125,513 $ 1,140,918
Add Revenues:
Interest $ 43,743 $ 41,323 $ 46,749 $ 48,448 $ 49,959 $ 51,509 $ 53,071 $ 54,345 $ 55,279 $ 55,814
Service Fees 4,836,902 4,982,006 5,131,467 5,285,413 5,443,975 5,607,295 5,775,514 5,948,777 6,127,243 6,311,055
Total Revenue $ 4,880,645 $ 5,023,329 $ 5,178,216 $ 5,333,861 $ 5,493,934 $ 5,658,804 $ 5,828,585 $ 6,003,122 $ 6,182,522 $ 6,366,869
Less Appropriations:
Operations $ 676,488 $ 699,009 $ 718,957 $ 742,454 $ 766,744 $ 789,927 $ 815,820 $ 842,580 $ 870,171 $ 898,699
Network, Telecomm & Training 2,084,681 2,152,726 1,961,336 2,024,047 2,088,810 2,152,289 2,221,252 2,292,473 2,366,000 2,441,978
System, Programs & GIS 1,220,595 1,263,213 1,300,493 1,344,086 1,389,168 1,432,434 1,480,549 1,530,298 1,581,730 1,634,946
Police Services Operations 855,240 883,480 908,677 937,936 968,164 997,231 1,029,419 1,062,668 1,097,003 1,132,498
East Bay Regional Comm. Sys. 252,213 252,213 252,213 252,213 252,213 252,213 252,213 252,213 252,213 252,213
Total Appropriations $ 5,089,217 $ 5,250,641 $ 5,141,676 $ 5,300,736 $ 5,465,099 $ 5,624,094 $ 5,799,253 $ 5,980,232 $ 6,167,117 $ 6,360,334
Revenues Over (Under)
Appropriations (208,572)
(227,312)
36,540
33,125
Other Funding Sources
Other Transfer $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Transfer to/from Replacement -
-
-
-
-
-
-
-
-
-
Total Other Funding Sources $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Fund Balance 6/30 $ 1,167,393 $ 940,081 $ 976,621 $ 1,009,746 $ 1,038,581 $ 1,073,291 $ 1,102,623 $ 1,125,513 $ 1,140,918 $ 1,147,453
Notes:
Notes:
Meets all standards contained in the Budget and Fiscal Policy adopted by Council. This policy can be found on page 36.
Salaries and benefits have been budgeted per current labor agreements adjusted for step increases and assuming a full staffing level.
Includes the transfer of four positions from Police Services completely funded by service fees.
Employee benefits expenses for medical insurance and retirement reflect recent higher than CPI increases. Post-retirement health expenses include adjustment for 25-Year amortization of accrued OPEB liability.
Non-labor operating expenditures for FY 2008 and the remainder of the 10-Year planning period, depending on the category, include increases between 2% and 3% for inflation.
Includes internal service fund charges for workers compensation, liability and buildings.
28,835
34,710
29,332
22,890
15,405
6,535

CITY OF CONCORD
INFORMATION TECHNOLOGY
REPLACEMENT (FUND 634)
FOR THE YEAR ENDING JUNE 30, 2008
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance 7/01 $ 792,860 $ 891,559 $ 1,138,933 $ 1,551,826 $ 2,195,102 $ 2,779,320 $ 3,307,263 $ 2,558,187 $ 3,715,903 $ 2,953,764
Add:
Interest $ 30,260 $ 41,284 $ 67,458 $ 93,218 $ 123,157 $ 150,283 $ 144,889 $ 154,856 $ 164,504 $ 155,948
Service Fees 1,164,319 1,199,249 1,235,229 1,272,285 1,310,457 1,349,773 1,390,261 1,431,971 1,474,923 1,519,179
Total Service Fees $ 1,194,579 $ 1,240,533 $ 1,302,687 $ 1,365,503 $ 1,433,614 $ 1,500,056 $ 1,535,150 $ 1,586,827 $ 1,639,427 $ 1,675,127
Less:
Technology Replacement $ 411,880 $ 811,759 $ 684,794 $ 542,227 $ 669,396 $ 792,113 $ 2,104,226 $ 249,111 $ 721,566 $ 1,083,781
Police CAD/RMS Replace. 500,000
-
-
-
-
-
-
- 1,500,000
-
Video Hard/Software Equip. 19,000 16,400 40,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000
Police/Maint. Radio Replace. 165,000 165,000 165,000 165,000 165,000 165,000 165,000 165,000 165,000 165,000
Total Replacement $ 1,095,880 $ 993,159 $ 889,794 $ 722,227 $ 849,396 $ 972,113 $ 2,284,226 $ 429,111 $ 2,401,566 $ 1,263,781
Revenue Over (Under)
Appropriation 98,699
247,374
412,893
643,276
584,218
527,943
(749,076)
1,157,716
(762,139)
Other Funding Sources
Other Transfer $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Transfer to/from Operations -
-
-
-
-
-
-
-
-
-
Total Other Funding Sources $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Contingency Reserve $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000
Fund Balance 6/30 $ 816,559 $ 1,063,933 $ 1,476,826 $ 2,120,102 $ 2,704,320 $ 3,232,263 $ 2,483,187 $ 3,640,903 $ 2,878,764 $
3,290,110
411,346

CITY OF CONCORD
BUILDING
OPERATIONS
FOR THE YEAR ENDING JUNE 30, 2008
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance 7/01 $ 280,921 $ 368,394 $ 445,519 $ 535,387 $ 619,297 $ 696,046 $ 774,376 $ 843,680 $ 902,520 $ 949,533
Add Revenues:
Interest $ 11,168 $ 15,959 $ 23,925 $ 28,163 $ 32,082 $ 35,864 $ 39,465 $ 42,590 $ 45,172 $ 47,133
Service Fees 3,631,966 3,740,924 3,853,151 3,968,745 4,087,807 4,210,445 4,336,757 4,466,857 4,600,863 4,738,888
Total Revenue $ 3,643,134 $ 3,756,883 $ 3,877,076 $ 3,996,908 $ 4,119,889 $ 4,246,309 $ 4,376,222 $ 4,509,447 $ 4,646,035 $ 4,786,021
Less Appropriations:
Building Maintenance $ 2,598,316 $ 2,688,234 $ 2,766,356 $ 2,857,686 $ 2,952,173 $ 3,042,867 $ 3,143,721 $ 3,248,011 $ 3,355,671 $ 3,467,070
Custodial Services 957,345 991,524 1,020,852 1,055,312 1,090,967 1,125,112 1,163,197 1,202,596 1,243,351 1,285,547
Total Appropriations $ 3,555,661 $ 3,679,758 $ 3,787,208 $ 3,912,998 $ 4,043,140 $ 4,167,979 $ 4,306,918 $ 4,450,607 $ 4,599,022 $ 4,752,617
Revenues Over (Under)
Appropriations 87,473
77,125
89,868
83,910
Other Financing Sources
Other Transfer $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Transfers In (Out)-Replace. -
-
-
-
-
-
-
-
-
-
Total Financing Sources(Uses) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Fund Balance 6/30 $ 368,394 $ 445,519 $ 535,387 $ 619,297 $ 696,046 $ 774,376 $ 843,680 $ 902,520 $ 949,533 $ 982,937
Notes:
Meets all standards contained in the Budget and Fiscal Policy adopted by Council. This policy can be found on page 36.
Salaries and benefits have been budgeted per current labor agreements adjusted for step increases and assuming a full staffing level.
Employee benefits expenses for medical insurance and retirement reflect recent higher than CPI increases. Post-retirement health expenses include adjustment for 25-Year amortization of accrued OPEB liability.
Non-labor operating expenditures for FY 2008 and the remainder of the 10-Year planning period, depending on the category, include increases between 2 and 3% for inflation.
Includes internal service fund charges for workers' compensation, vehicles, liability and information technology.
76,749
78,330
69,304
58,840
47,013
33,404

2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance 7/01 $ 235,230 $ 242,258 $ 327,161 $ 472,315 $ 408,661 $ 484,202 $ 616,448 $ 764,611 $ 673,750 $ 649,516
Add Revenues:
Interest $ 8,212 $ 11,165 $ 19,499 $ 21,487 $ 21,777 $ 26,845 $ 33,684 $ 35,082 $ 32,275 $ 29,520
Service Fees 612,966 631,354 650,294 669,804 689,899 710,593 731,911 753,871 776,486 799,781
Total Revenue $ 621,178 $ 642,519 $ 669,793 $ 691,291 $ 711,676 $ 737,438 $ 765,595 $ 788,953 $ 808,761 $ 829,301
Less Appropriations:
Capital Project
Building Replacement 614,150 557,616 524,639 754,945 636,135 605,192 617,432 879,814 832,995 918,014
Total Appropriations $ 614,150 $ 557,616 $ 524,639 $ 754,945 $ 636,135 $ 605,192 $ 617,432 $ 879,814 $ 832,995 $ 918,014
Revenues Over (Under)
Expenditures 7,028
Contingency Reserve 60,000
84,903
60,000
CITY OF CONCORD
BUILDING
REPLACEMENT
FOR THE YEAR ENDING JUNE 30, 2008
145,154
60,000
(63,654)
60,000
Other Financing Sources
Other Transfer $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Transfers In (Out)-Operations -
-
-
-
-
-
-
-
-
-
Total Financing Sources(Uses) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Fund Balance 6/30 $ 182,258 $ 267,161 $ 412,315 $ 348,661 $ 424,202 $ 556,448 $ 704,611 $ 613,750 $ 589,516 $ 500,803
75,541
60,000
132,246
60,000
148,163
60,000
(90,861)
60,000
(24,234)
60,000
(88,713)
60,000

CITY OF CONCORD
FIDUCIARY FUNDS
FOR THE YEAR ENDING JUNE 30, 2008
Fiduciary Funds - Trust funds are used to account for assets held by the City as trustee or agent
for other governmental units, private organizations or individuals. The financial activities of these
funds are excluded from the City-wide financial statements, but are presented in separate
Fiduciary financial statements. The City has only one fiduciary fund.
City of Concord Retirement System Plan - The retirement system is a closed plan and is a
single employer defined benefit pension plan covering all full-time employees of the City
retired prior to June 28, 1999. The plan provides retirement and death benefits for general
and police employees as well as disability benefits for police employees. General employees
are eligible for retirement benefits at age 50, provided the employee has completed 20 years
of service or has accumulated contributions in excess of $500 and as was employed before
June 30, 1990 or has completed 5 years of service and was terminated after July 1, 1991.
Sworn police employees are eligible for retirement at age 50, provided the employee has
completed 20 years of service or has accumulated contributions exceeding $500. Retirement
benefits are determined based on the employee’s length of service, highest one-year
compensation upon retirement, and age at retirement.
343

Pension*
Trust
FUND BALANCE - EMPLOYEES RETIREMENT
SYSTEM AS JULY 1, 2007 $ 51,668,151
REVENUES
EXPENSES
Contributions $ 1,837,200
Use of Money & property 3,047,000
Total Revenues $ 4,884,200
Retirement and other benefits $ 4,779,000
Management and Custodial expenses 30,200
Total Expenses $ 4,809,200
OTHER FINANCING SOURCES
CITY OF CONCORD
FIDUCIARY FUNDS
FOR THE YEAR ENDING JUNE 30, 2008
Transfers out -
Excess of Revenues and Other Financing sources 75,000
Over (Under) Expenses
FUND BALANCE - EMPLOYEES RETIREMENT
SYSTEM AS JULY 1, 2008 $ 51,743,151
* Assets shown on this page are for the City of Concord Retirement System. As of June 20, 1993,
Concord entered the California Public Employees Retirement System (PERS) on a prospective basis. In
May, 1999 the City purchased from PERS prior service credit for all active employees. The funds shown on
this page represent funding of benefit payments for retirees under the City of Concord Retirement System
and for those terminated employees who have left deposits and will be entitled to retirement benefits.

CITY OF CONCORD
REDEVELOPMENT AGENCY
FOR THE YEAR ENDING JUNE 30, 2008
The Redevelopment Agency (“Agency”) of the City of Concord was formed in March of
1973 for the purpose of renovating designated areas within the City. The City Council
sits as the Governing Board of the Agency, which is a component unit of the City and is
accounted for in the fund established by the City. The Agency adopted the
Redevelopment Plan in November 1974. The Plan established the Central Concord
Redevelopment Project, which includes approximately 670 acres in the City’s central
business district.
345

2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Fund Balance 7/01 $ 7,579,531 $ 2,671,827 $ 1,461,550 $ 409,499 $ 284,251 $ 451,397 $ 862,811 $ 987,407 $ 1,357,189 $ 1,950,330
Add Revenues:
Gross Tax Increment $ 14,892,075 $ 15,471,502 $ 16,068,312 $ 16,978,368 $ 17,813,072 $ 18,812,063 $ 19,748,544 $ 20,730,352 $ 21,949,766 $ 23,272,411
Less: Pass Through Payments (796,539) (916,651) (1,040,683) (1,223,539) (1,391,779) (1,592,824) (1,781,833) (2,002,614) (2,273,068) (2,565,404)
Tax Increment Rebates (343,469) (348,729) (354,093) (359,561) (365,136) (370,819) (376,614) (382,309) (388,016) (393,834)
Low & Moderate Income Housing (2,917,583) (3,033,468) (3,152,830) (3,334,842) (3,501,782) (3,701,580) (3,888,876) (4,085,238) (4,329,121) (4,593,650)
Net Tax Increment $ 10,834,484 $ 11,172,654 $ 11,520,706 $ 12,060,426 $ 12,554,375 $ 13,146,840 $ 13,701,221 $ 14,260,191 $ 14,959,561 $ 15,719,523
Use Of Money & Property $ 183,156 $ 87,956 $ 51,791 $ 20,974 $ 21,113 $ 35,225 $ 48,298 $ 60,356 $ 83,842 $ 116,602
Home Depot Ground Lease 910,000 910,000 910,000 1,001,000 1,001,000 1,001,000 1,001,000 1,001,000 1,101,100 1,101,100
Property Sales -
-
-
-
-
-
-
-
-
-
Rentals 46,505 47,900 49,337 50,817 52,341 53,911 55,529 57,195 58,911 27,305
Transfer In (Fry's) 322,041 352,046 383,899 417,701 453,558 491,582 531,891 574,608 619,865 667,797
Other 20,717 20,717 20,717 20,717 15,539
-
-
-
-
-
Subtotal Other Sources $ 1,482,419 $ 1,418,619 $ 1,415,744 $ 1,511,209 $ 1,543,551 $ 1,581,718 $ 1,636,718 $ 1,693,159 $ 1,863,718 $ 1,912,804
Total Revenue $ 12,316,903 $ 12,591,273 $ 12,936,450 $ 13,571,635 $ 14,097,926 $ 14,728,558 $ 15,337,939 $ 15,953,350 $ 16,823,279 $ 17,632,327
Less Appropriations:
Operations $ 3,417,909 $ 3,511,021 $ 3,598,716 $ 3,695,441 $ 3,794,997 $ 3,893,123 $ 3,998,487 $ 4,117,587 $ 4,229,529 $ 4,343,790
Debt Service 7,849,162 7,900,319 7,819,686 7,828,280 7,823,770 7,820,904 7,809,440 7,815,822 7,803,110 7,790,963
Total Appropriations $ 11,267,071 $ 11,411,340 $ 11,418,402 $ 11,523,721 $ 11,618,767 $ 11,714,027 $ 11,807,927 $ 11,933,409 $ 12,032,639 $ 12,134,753
Excess (Deficiency) of Revenues
Over (Under) Expenditures 1,049,832
1,179,933
City of Concord
Redevelopment Agency
Ten Year Projection
For the Year Ending June 30, 2008
1,518,048
2,047,914
Less Capital Projects
Strategic Plan Projects $ 2,235,000 $ 300,000 $ 400,000 $ 950,000 $ 750,000 $ 1,500,000 $ 2,800,000 $ 3,000,000 $ 3,500,000 $ 4,000,000
Capital Projects 3,384,520 1,721,869 1,769,579 788,508 1,091,163 593,897 55,534 57,200 58,916 60,683
Total Capital Expenses $ 5,619,520 $ 2,021,869 $ 2,169,579 $ 1,738,508 $ 1,841,163 $ 2,093,897 $ 2,855,534 $ 3,057,200 $ 3,558,916 $ 4,060,683
Other Financing Sources (Uses)
Transfers Out $ (15,975) $ (16,295) $ (16,621) $ (16,953) $ (17,292) $ (17,638) $ (17,991) $ (18,351) $ (18,718) $ (19,092)
Fry's Loan Disbursement (322,041) (352,046) (383,899) (417,701) (453,558) (491,582) (531,891) (574,608) (619,865) (667,797)
Total Other Financing Sources (Uses) $ (338,016) $ (368,341) $ (400,520) $ (434,654) $ (470,850) $ (509,220) $ (549,882) $ (592,959) $ (638,583) $ (686,889)
Excess (Deficiency) of Revenues and Other
Sources Over (Under) Expenditures
and Other Financing Uses $ (4,907,704) $ (1,210,277) $ (1,052,051) $ (125,248) $ 167,146 $ 411,414 $ 124,596 $ 369,782 $ 593,141 $ 750,002
Fund Balance - 6/30 $ 2,671,827 $ 1,461,550 $ 409,499 $ 284,251 $ 451,397 $ 862,811 $ 987,407 $ 1,357,189 $ 1,950,330 $ 2,700,332
2,479,159
3,014,531
3,530,012
Notes:
Meets all standards contained in the Budget and Fiscal Policies adopted by Council. This statement can be found on page 36.
Revenues:
Tax Increment growth rate is 3% FY 2007-2010, 4% FY 2011-2015 and 5% for FY 2016-2017.
Operations Expenditures:
Salaries and benefits have been budgeted per current labor agreements adjusted for step increases and assuming a full staffing level.
Employee benefits expenses for medical insurance and retirement reflect recent higher than CPI increases and post retirement health includes amortization of OPEB accrued liability over 25-Year term.
Non-labor operating expenditures for FY 2008 and the remainder of the 10-Year planning period, depending on the category, include increases between 2% and 3% for inflation.
Includes internal service fund charges for building, information technology, workers' compensation and liability.
4,019,941
4,790,640
5,497,574

20,000,000
18,000,000
16,000,000
14,000,000
12,000,000
10,000,000
8,000,000
6,000,000
RDA Comparision of Operating Revenue to Operating Expense
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Net Tax Increment Other Revenue Debt Service Operating Expenditures

Redevelopment projects in past years have left us with the below eye-pleasing complexes
that stand out in our downtown area.
Bank of
America
Center
Tishman
Building
348
Gateway
Commons

Number of Authorized Positions
2005-2006 2006-2007 2007-2008
Budget Budget Budget
Building, Engineering & Neighborhood Services
Administrative Analyst 1.0 1.0 1.0
Administrative Clerk II 2.0 1.0 1.0
Administrative Secretary 1.0 1.0 1.0
Building Inspector 5.0 5.0 4.0
Building Inspector Supervisor 1.0 1.0 1.0
Building Plans Engineer 1.0 1.0 1.0
Capital Improvement Project (CIP) Analyst 1.0 1.0
Chief Building Official 1.0 1.0 1.0
Construction Inspector * 6.0 6.0 6.0
Construction Inspection Supervisor 1.0 1.0 1.0
Director of Building Engineering & Neighborhood Services 1.0 1.0 1.0
Neighborhood Preservation Specialist 4.0 3.0 4.0
Neighborhood Preservation Supervisor 2.0 2.0 2.0
Neighborhood Services Manager 1.0 1.0 1.0
Permit Center Technician II 5.0 4.0 4.0
Permit Center Technician III 3.0 5.0 5.0
Public Works Engineer I
Assistant Engineer 1.0 1.0 1.0
Associate Civil Engineer 3.0 3.0 3.0
Senior Building Inspector 3.0 3.0 3.0
Senior Civil Engineer 3.0 3.0 3.0
Senior Construction Inspector 1.0
Total Building, Engineering & Neighborhood Services 47.0 45.0 44.0
City Attorney
Assistant City Attorney 2.0 2.0 2.0
City Attorney 1.0 1.0 1.0
Deputy City Attorney 1.0 1.0 1.0
Executive Legal Secretary 1.0 1.0 1.0
Legal Secretary 1.0 1.0 1.0
Total City Attorney 6.0 6.0 6.0
City Council
Confidential Secretary 1.0 1.0 1.0
Councilmember 3.0 3.0 3.0
Mayor 1.0 1.0 1.0
Vice Mayor 1.0 1.0 1.0
Total City Council 6.0 6.0 6.0
City Management
Administrative Assistant 1.0 1.0
Administrative Clerk II 2.0 1.0 1.0
Administrative Secretary 1.0 1.0
Administrative Service Coordinator 1.0 1.0
Assistant City Manager 1.0 1.0 1.0
City Clerk 1.0 1.0 1.0
City Manager 1.0 1.0 1.0
Community Relations Manager 1.0 1.0 1.0
Desktop Publishing Specialist 1.0 1.0 1.0
*Includes one overfill position.
CITY OF CONCORD
AUTHORIZED FULL-TIME POSITIONS
BY CLASSIFICATION WITHIN DEPARTMENT
FOR THE YEAR ENDING JUNE 30, 2008

CITY OF CONCORD
AUTHORIZED FULL-TIME POSITIONS
BY CLASSIFICATION WITHIN DEPARTMENT
FOR THE YEAR ENDING JUNE 30, 2008
2005-2006 2006-2007 2007-2008
Budget Budget Budget
City Management (Continued)
Deputy City Clerk 2.0
Director of City Management Department 1.0 1.0 1.0
Duplicating/Offset Printing Operator 1.0 1.0 1.0
Executive Assistant-Council/City Manager 1.0 1.0 1.0
Printing Services Supervisor 1.0 1.0 1.0
Senior Offset Duplicating Machine Operator 1.0 1.0 1.0
Video Services Coordinator 1.0 1.0 1.0
Total City Management 15.0 15.0 15.0
Community & Recreation Services
Administrative Secretary/Assistant 1.0 1.0 1.0
Camp Director 1.0 1.0 1.0
Camp Facility Specialist 1.0 1.0 1.0
Community Services Manager 1.0 1.0 1.0
Director of Community & Recreation Services* 1.0 1.0 1.0
Recreation Customer Service Coordinator 1.0 1.0 1.0
Recreation Program Aide 2.0 2.0 2.0
Recreation Program Coordinator Contractual 1.0 1.0 1.0
Recreation Program Coordinator 5.0 5.0 5.0
Recreation Program Manager 4.0 4.0 4.0
Recreation Utility Worker 1.0
Senior Recreation Program Manager 2.0 2.0 2.0
Total Community & Recreation Services 21.0 20.0 20.0
Finance
Account Clerk II ** 5.0 4.0 1.0
Account Clerk III 2.0 3.0 5.0
Accountant I 1.0 1.0 1.0
Accountant II 4.0 4.0 4.0
Accounts Payable Team Leader 1.0 1.0 1.0
Administrative Clerk II 1.0 1.0 1.0
Administrative Clerk III 1.0 1.0
Budget Officer 1.0 1.0 1.0
Buyer 1.0 1.0 1.0
Central Storekeeper 1.0 1.0 1.0
City Treasurer 1.0 1.0 1.0
Deputy City Treasurer 1.0
Director of Finance 1.0 1.0 1.0
Financial Analyst 1.0
Financial Operations Manager 1.0 1.0 1.0
Payroll Specialist 1.0 1.0 1.0
Payroll Technician 1.0 1.0
Purchasing Agent 1.0 1.0 1.0
Revenue Generation Team Leader 1.0 1.0 1.0
Treasury Manager 1.0 1.0
Treasury Technician 1.0 1.0 1.0
Total Finance 26.0 26.0 27.0
*Twenty-five percent of this position is funded by the Golf Course Enterprise Fund.
**Includes one overfill position.
Number of Authorized Positions

CITY OF CONCORD
AUTHORIZED FULL-TIME POSITIONS
BY CLASSIFICATION WITHIN DEPARTMENT
FOR THE YEAR ENDING JUNE 30, 2008
2005-2006 2006-2007 2007-2008
Budget Budget Budget
Human Resources
Confidential Secretary 1.0 1.0 1.0
Director of Human Resources 1.0 1.0 1.0
Employment Services Manager 1.0 2.0
Human Resources Analyst I 1.0 1.0
Human Resources Analyst II 0.0 1.0
Senior Human Resources Analyst 2.0 2.0 1.0
Human Resources Specialist 1.0 1.0
Human Resources Technician II 2.0 2.0 2.0
Risk Manager 1.0
Total Human Resources 8.0 9.0 9.0
Information Technology
Administrative Analyst 1.0
Director of Information Technology 1.0 1.0 1.0
GIS Program Supervisor 1.0 1.0 1.0
GIS Technician 1.0 1.0 1.0
Information Systems Technician I 1.0
Information Systems Technician II 1.0 1.0 1.0
Microcomputer Coordinator 1.0 1.0 2.0
Network and Telecommunications System Manager 1.0 1.0 1.0
Network Engineer 1.0 1.0
Programmer 1.0
Senior Network System Engineer 1.0 1.0 1.0
Senior Programmer Analyst 2.0 2.0 3.0
Senior Systems Analyst 1.0 1.0 1.0
Systems & Programming Manager 1.0 1.0 2.0
Telecommunications Coordinator 1.0 1.0
Web Coordinator 1.0 1.0 1.0
Total Information Technology 14.0 14.0 18.0
Concord Community Reuse Project
Administrative Assistant 1.0
Concord Weapons Station Reuse Director 1.0
Concord Weapons Station Reuse Manaager 1.0
Total Naval Weapons Station Reuse 3.0
Planning and Economic Development*
Administrative Assistant 1.0 1.0 1.0
Administrative Clerk III 2.0 2.0 2.0
Administrative Secretary 3.0 3.0 3.0
Assistant Planner 1.0 1.0 1.0
Associate Planner 3.0 3.0
Community Service Officer 1.0
Business Development Manager 1.0 1.0 1.0
Director of Planning and Economic Development 1.0 1.0 1.0
Director of Building/Neighborhood Services 1.0
Downtown Coordinator 1.0 1.0 1.0
Economic/Redevelopment Manager 1.0 1.0 1.0
Economic/Redevelopment Specialist 2.0 1.0 1.0
Housing Manager 1.0 1.0 1.0
Housing Program Analyst 1.0 1.0 1.0
Housing Rehabilitation Coordinator 1.0 1.0 1.0
Housing Rehabilitation Specialist 1.0 1.0 1.0
Planning Manager 1.0 1.0 1.0
Planning Technician 1.0
Principal Planner 2.0 2.0 2.0
Senior Housing Rehabilitation Specialist 1.0 1.0 1.0
Senior Planner ** 2.0 2.0 4.0
Total Planning and Economic Development 27.0 25.0 26.0
*The Redevelopment Agency funds 7 positions assigned to this department.
**One position is overfill.
Number of Authorized Positions

CITY OF CONCORD
AUTHORIZED FULL-TIME POSITIONS
BY CLASSIFICATION WITHIN DEPARTMENT
FOR THE YEAR ENDING JUNE 30, 2008
Number of Authorized Positions
2005-2006 2006-2007 2007-2008
Budget Budget Budget
Police Department
Administrative Clerk II 10.0 10.0 10.0
Administrative Clerk III 6.0 5.0 5.0
Administrative Secretary 4.0 4.0 4.0
Chief of Police 1.0 1.0 1.0
Community Service Officer 9.0 9.0 9.0
Community Service Officer/Detention 5.0 5.0 5.0
Executive Secretary 1.0 1.0 1.0
Financial Analyst 1.0 1.0 1.0
Forensic Specialist I 3.0 3.0 4.0
Lead Forensic Specialist 2.0 2.0 1.0
Information Systems Technician I 1.0 1.0
Lead Dispatcher 4.0 4.0 4.0
Microcomputer Coordinator 1.0 1.0
Police Captain 3.0 3.0 3.0
Police Dispatcher I 2.0 2.0 2.0
Police Dispatcher II 10.0 10.0 10.0
Police Lieutenant 9.0 9.0 9.0
Police Officer 128.0 127.0 127.0
Police Records Manager 1.0 1.0 1.0
Police Sergeant 18.0 19.0 19.0
Senior Police Crimes Analyst 1.0 1.0 1.0
Senior Programmer Analyst 1.0 1.0
Systems & Programming Manager 1.0 1.0
Violence-Victim Advocate 1.0 1.0 1.0
Youth Violence Prevention Specialist 1.0 1.0 1.0
Total Police 224.0 223.0 219.0

CITY OF CONCORD
AUTHORIZED FULL-TIME POSITIONS
BY CLASSIFICATION WITHIN DEPARTMENT
FOR THE YEAR ENDING JUNE 30, 2008
2005-2006 2006-2007 2007-2008
Budget Budget Budget
Public Works
Administrative Analyst 1.0
Administrative Assistant 1.0 1.0
Administrative Clerk III 3.0 3.0 3.0
Administrative Secretary 1.0 1.0 1.0
Custodian 6.0 6.0 6.0
Director of Public Works 1.0 1.0 1.0
Environmental Maintenance Technician 2.0 2.0 2.0
Equipment Maintenance Storekeeper 1.0 1.0
Equipment Mechanic 4.0 4.0 4.0
Facilities Maintenance Supervisor 1.0 1.0
Facilities Maintenance Manager 1.0 1.0 1.0
Fleet Manager 1.0 1.0 1.0
General Laborer 6.0 6.0 6.0
Heavy Equipment Operator 1.0 1.0
Heavy Equipment Operator I 3.0 3.0 4.0
Heavy Equipment Operator II 1.0 1.0 1.0
Horticultural Advisor 1.0 1.0
Infrastructure Maintenance Manager 1.0 1.0 1.0
Landscape Gardener 6.0 6.0 5.0
Lead Custodian 2.0 2.0 2.0
Maintenance Carpenter 3.0 3.0 3.0
Maintenance Electrician 3.0 3.0 3.0
Maintenance Gardener 5.0 5.0 5.0
Maintenance Painter 2.0 2.0 2.0
Maintenance Sprinkler Fitter 1.0 1.0 1.0
Maintenance Team Leader 4.0 4.0 4.0
Maintenance Utility Mechanic 2.0 2.0 2.0
Maintenance Worker I 1.0 1.0 1.0
Maintenance Worker II 11.0 11.0 11.0
Parks and Facilities Maintenance Manager 1.0
Parks & Facilities Scheduling Manager 1.0
Parks Lead Worker 2.0 2.0 3.0
Parks Manager 1.0 1.0 1.0
Public Works Lead Worker 1.0 1.0 2.0
Recreation Utility Worker 1.0 2.0
Senior Construction Inspector 1.0 1.0 1.0
Senior Maintenance Team Leader 7.0 6.0 6.0
Senior Traffic Signal Technician 1.0 1.0
Traffic Signal Technician * 3.0 3.0 3.0
Transportation Manager 1.0 1.0 1.0
Transportation Program Coordinator 2.0 2.0 2.0
Transportation Program Manager II 2.0 2.0 1.0
Tree Lead Worker 1.0 1.0 1.0
Tree Trimmer 2.0 2.0 2.0
Total Public Works** 98.0 99.0 99.0
TOTAL GENERAL CITY AND REDEVELOPMENT AGENCY 492.0 488.0 492.0
*Positions funded mostly by Lighting Districts.
**Some of these positions funded by Storm Water Management.
Number of Authorized Positions

CITY OF CONCORD
AUTHORIZED FULL-TIME POSITIONS
BY CLASSIFICATION WITHIN DEPARTMENT
FOR THE YEAR ENDING JUNE 30, 2008
2005-2006 2006-2007 2007-2008
Budget Budget Budget
Storm Water Management
Senior Administrative Analyst 1.0 1.0 1.0
Sweeper Operator 3.0 3.0 3.0
Total Storm Water Management 4.0 4.0 4.0
Sewer Enterprise
Public Works Lead Worker - Infrastructure 1.0 1.0 1.0
Maintenance Team Leader 1.0 1.0 1.0
Maintenance Worker II 6.0 6.0 6.0
Pump Station Operator 1.0 1.0 1.0
Total Sewer 9.0 9.0 9.0
Diablo Creek Golf Course *
Golf Course Maintenance Program Manager 1.0
Greens keeper 3.0
Senior Greens keeper 1.0
Total Golf Course 5.0
Number of Authorized Positions
TOTAL STORM WATER AND ENTERPRISE FUNDS 18.0 13.0 13.0
GRAND TOTAL CITY 510.0 501.0 505.0
*Golf Course maintenance staff supplanted by outside services maintenance contract 1/2006.

2005-2006
2006-2007
2007-2008
Hours FTE Hours FTE Hours FTE
Building, Engineering & Neighborhood Services
Administrative Support 1,477 0.71 998 0.48 2,995 1.44
Technician 1,040 0.50 1,997 0.96 3,286 1.58
Project Manager 957 0.46 998 0.48 1,456 0.70
Craft Worker 998 0.48 998 0.48 998 0.48
Professional 998 0.48 1,456 0.70
Right of Way Agent 957 0.46
Total Build., Eng. & Neighborhood 5,429 2.61 5,990 2.88 10,192 4.90
City Attorney
Administrative Support 270.4 0.13
City Management
Administrative Support 1,456 0.70 1,789 0.86 1,789 0.86
Technician 83 0.04 83 0.04 83 0.04
Total City Manager 1,539 0.74 1,872 0.90 1,872 0.90
Community & Recreation Services
Administrative Support 998 0.48 998 0.48
Camp Specialist 16,432 7.90 16,702 8.03 17,139 8.24
Recreation Specialist 128,502 61.78 133,349 64.11 146,411 70.39
Total Community & Recreation Serv. 144,934 69.68 151,050 72.62 164,549 79.11
Finance
Administrative Support
Human Resources
Administrative Support
CITY OF CONCORD
AUTHORIZED PART-TIME HOURS
BY CLASSIFICATION WITHIN DEPARTMENT
FOR THE YEAR ENDING JUNE 30, 2008
Information Technology
Technician 1,581 0.76 2,662 1.28 2,995 1.44
Professional 104 0.05 104 0.05 1,144 0.55
Total Information Technology 1,685 0.81 2,766 1.33 4,139 1.99
Planning and Economic Development
Administrative Support 2,475 1.19 1,997 0.96 2,038 0.98
Technician 998 0.48
Professional 499 0.24 499 0.24 499 0.24
Total Planning and Economic Dev. 2,974 1.43 3,494 1.68 2,538 1.22

2005-2006
2006-2007
2007-2008
Hours FTE Hours FTE Hours FTE
Police
Administrative Support 2,267 1.09 1,622 0.78
Crime Analyst 1,560 0.75 1,560 0.75 1,560 0.75
Manager of Volunteer Services 1,560 0.75 1,581 0.76 1,581 0.76
Public Safety Assistant 39,978 19.22 40,622 19.53 42,224 20.30
Technician 1,622 0.78 2,267 1.09 1,560 0.75
Violence Victim Advocate 1,040 0.50 1,040 0.50 1,040 0.50
Total Police 48,027 23.09 48,693 23.41 47,965 23.06
Public Works
Maintenance Laborer (Parks & Facilities) 71,802 34.52 71,822 34.53 72,821 35.01
Technician 499 0.24 499 0.24 499 0.24
Maintenance Laborer 5,221 2.51 8,216 3.95 8,216 3.95
Total Public Works 77,522 37.27 80,538 38.72 81,536 39.20
TOTAL GENERAL CITY AND REDEVELOPMENT 282,381 135.76 294,403 141.54 312,790 150.38
Storm Water
Community Recreation Specialist
General Laborer
Total Storm Water
Sewer Enterprise
Community Recreation Specialist
CITY OF CONCORD
AUTHORIZED PART-TIME HOURS
BY CLASSIFICATION WITHIN DEPARTMENT
FOR THE YEAR ENDING JUNE 30, 2008
Golf Course *
Recreation Specialist 998 0.48
General Laborer 11,606 5.58
Total Golf Course 12,605 6.06
TOTAL STORM WATER AND ENTERPRISE FUNDS 12,605 6.06
GRAND TOTAL CITY 294,985 141.82 294,403 141.54 312,790 150.38
*Golf Course maintenance staff supplanted by outside services maintenance contract 1/2006.

Glossary of Terms
Accrual Basis - A basis of accounting in which transactions are recorded when the
underlying event occurs, as opposed to when the cash is received or when the bill is paid.
ADA - Acronym used to denote the American Disabilities Act.
Appropriation – Represents the legal authorization granted by the legislative body (i.e.,
City Council) to incur obligations and to make expenditures for specific purposes.
Assessed Valuation - The valuation set upon real estate and certain personal property by
the Assessor as a basis for levying property taxes.
Asset - Resources having monetary value which are owned or held by a government.
Available (Undesignated) Fund Balance - Funds remaining at the end of the prior year,
which are available for use in the current year.
Balanced Budget – A budget in which current revenues in combination with current fund
balances equal current expenditures.
Benefits Reserve Fund – Reserve fund intended to support unplanned costs and
obligations determined in the current negotiated employment benefits.
Bond - A written promise to pay a specified sum of money (called the face value or
principal amount), at a specified date or dates in the future called the maturity date(s),
together with periodic interest at a specified rate.
BGP – Acronym us to refer to the company known as Bill Graham Presents.
Budget - A plan of financial activity for a specified period of time (fiscal year or bi-annual)
indicating all estimated revenues and appropriated expenditures for that time period.
Budget Calendar - The schedule of key dates followed in the preparation and adoption of
the City budget.
Budgetary Control - The control or management of the government finances to keep
expenditures in accordance with the limitations of available appropriations and resources.
CALEA – Acronym used to denote the Commission on Accreditation for Law Enforcement.
CalPERS – Acronym used to denote the California Public Employees Retirement System.
Capital Assets - Assets of significant value and having a useful life of several years.
Capital assets are also called fixed assets.
Capital Budget – A plan of proposed capital outlay projects and the means to finance
them.
357

GLOSSARY OF TERMS (cont.)
Capital Improvement Program (CIP) – An appropriation plan for expenditures for capital
outlay projects to be incurred each year over a fixed period of years. The City of Concord
prepares a ten year CIP.
Capital/Maintenance Reserve – Funds available for Council appropriation to meet
unanticipated and unscheduled capital and maintenance needs of City infrastructure and
facilities. This reserve is to be used for major capital repair where facility failure, unexpected
hazards or destruction of City property has occurred and where repair or replacement is not
planned with the established capital, operations, or internal replacement funds.
Capital Outlay – The expenditures for capital projects and equipment with a value of
$7,500 or more and a useful economic lifetime of more than one year; or, assets of any
value if the nature of the item is such that it must be controlled for custody purposes as a
fixed asset.
Capital Project – A major construction, acquisition, or renovation activity which adds value
to fixed assets or which significantly increases its useful life. Can also be called a capital
improvement.
Cash Basis - A basis of accounting in which transactions is recognized only when cash is
received or disbursed.
CCE – Acronym used to refer to the Clear Channel Entertainment Company.
CCCSD – Acronym used to refer to the Contra Costa County Sanitary District.
CCCWP – Acronym used to denote Contra Costa County Water Pollution.
CDBG – Acronym used to denote the Community Development Block Grant.
COG – Acronym used to refer to Community Oriented Government.
COPS - Acronym used to refer to a grant for Citizens Options for Public Safety.
CPI – Acronym used to refer to the Consumer Priced Index.
CSC – Acronym used to denote the Community Services Commission.
CSMFO – Acronym used to denote the California Society of Municipal Finance Officers.
Debt Service - The cost of paying principal and interest on borrowed money (bonds)
according to a predetermined payment schedule.
Department - The basic organizational unit of government which is functionally unique in its
delivery of services.
358

GLOSSARY OF TERMS (cont.)
Depreciation – Portion of the cost of a fixed asset used up each year of its useful life.
Disbursement – Payment in cash from the City Treasury.
Distinguished Budget Presentation Awards Program - A voluntary awards program
administered by the Government Finance Officers Association to encourage governments
to prepare effective budget documents.
Economic Contingency Reserve – Funds available for Council appropriation to meet
unanticipated needs caused by State or Federal redirection of City resources, general
economic downturns, or reductions in operating revenues.
Employee (or Fringe) Benefits – Compensation to employees provided in addition to
salary and wages. Benefits include, but are not limited to retirement plan contributions and
health insurance.
Encumbrance – The estimated amount of expenditures ultimately to result if what has
been committed is completed.
Entitlements - Payments to which local governmental units are entitled, pursuant to an
allocation formula determined by the agency providing the monies, usually the state or the
federal government.
Expenditure - The payment of cash on the transfer of property or services for the purpose
of acquiring an asset, service, or settling a loss.
Expense - Charges incurred (whether paid immediately or unpaid) for operations,
maintenance, interest, or other charges.
Fiscal Year - A twelve-month period designated as the operating year for accounting and
budgeting purposes in an organization.
Fixed Assets - Assets of long-term character that are intended to continue to be held or
used, such as land, buildings, machinery, furniture, and other equipment.
FTE – Refer to the description shown below.
Full-time Equivalent Position (FTE) - A part-time position converted to the decimal
equivalent of a full-time position based on 2,080 hours per year.
Function - A group of related activities aimed at accomplishing a major service or
regulatory program for which a government is responsible (e.g., public safety).
Fund - A fiscal subdivision of the governmental entity financial records including assets,
liabilities and fund balance, held apart for the accounting of a specific purpose or activity.
359

GLOSSARY OF TERMS (cont.)
Fund Balance - The excess of the assets of a fund over its liabilities. Fund balance may
be restricted as to its use or it may be available for any use within the fund specific purpose.
GAAP - Generally Accepted Accounting Principles. Uniform minimum standards for
financial accounting and recording, encompassing the conventions, rules, and procedures
that define accepted accounting principles
GASB – Acronym used to refer to the Governmental Accounting Standards Board.
GFOA – Acronym used to refer to the Government Finance Officers Association.
General Fund – Used to account for all financial resources except for those required to
be accounted for in other funds.
Goal - A statement of broad direction, purpose, or intent based on the needs of the
community. A goal is general and timeless.
Grants - A contribution by a government or other organization to support a particular
function. Grants may be classified as either operational or capital, depending upon the
grantee or the project.
Indirect Cost - A cost necessary for the functioning of the organization as a whole, but
which is not directly assigned to one service.
Interfund Transfers - The movement of monies between funds of the same governmental
entity.
Intergovernmental Revenue - Funds received from federal, state, and other local
government sources in the form of grants, shared revenues, and payments in lieu of taxes.
Internal Service Charges - The charges to user departments for services provided by
another department, such as fleet maintenance or information technology.
Lapsing Appropriation - An appropriation made for a certain period of time, generally for
the budget year. At the end of the specified period, any unexpected or unencumbered
balances lapse or end, unless otherwise provided by law.
LSR - Acronym used to denote the Local Streets and Roads component of California
Proposition 1B, the Transportation Bond Act passed in 2006
Materials and Supplies – The expendable materials and operating supplies required
facilitating departmental operations.
MOU – Acronym used to denote Memorandum of Understanding. This is a contract
between the City and employee union.
NPDES – Acronym used to denote the National Pollutant Discharge Elimination System.
360

GLOSSARY OF TERMS (cont.)
OPEB – Acronym used to denote other post employment benefits.
Objective - Something to be accomplished in specific, well-defined, and measurable terms
and that is achievable within a specific time frame.
Operating Expenses - The cost for personnel, materials, and equipment required for a
department to function.
Operating Revenue - Funds that the government receives as income to pay for ongoing
operations. It includes such items as taxes, fees from specific services, interest earnings,
and grant revenues. Operating revenues are used to pay for day-to-day services.
PBB – Acronym used to denote Performance Based Budget.
Performance Based Budget - A budget wherein expenditures are based primarily upon
measurable performance of activities and work programs.
Performance Indicators - Specific quantitative and qualitative measures of work
performed as an objective of specific departments or programs.
Performance Measure - Data collected to determine how effective or efficient a program is
in achieving its objectives.
Personal Services - Expenditures for salaries, wages, and fringe benefits of a
government's employees.
Program - A group of related activities performed by one or more organizational units for
the purpose of accomplishing a function for which the government is responsible.
Program Budget - A budget that allocates money to the functions or activities of a
government rather than to specific items of cost or to specific departments.
RDA – Acronym used to denote the Redevelopment Agency.
Revenue – Refers to the sources of income received to finance the operations of
government.
RFP – Acronym used to refer to a “Request for Proposal”.
SFRWQCB – Acronym used to refer to the San Francisco Regional Water Quality Control
Board.
361

GLOSSARY OF TERMS (cont.)
Taxes - Compulsory charges levied by a government for the purpose of financing services
performed for the common benefit of the people. This term does not include specific
charges made against particular persons or property for current or permanent benefit, such
as special assessments.
Transfers In/Out – See Interfund Transfers.
Unencumbered Balance - The amount of an appropriation that is neither expended nor
encumbered. It is essentially the amount of money still available for future purposes.
Unforecasted Reserve Fund – Funds available for Council appropriation to continue
services if State, Federal, or other grant funding sources are lost, and to offset the costs of
unanticipated, unfunded governmental mandates.
VLF – Acronym used to refer to the Vehicle License Fees.
362

CITY OF CONCORD
2007-2008 ANNUAL OPERATING BUDGET
VOLUME I
TEN YEAR FINANCIAL PLANS INDEX
Building Maintenance Operations ............................................................................................................. 341
Building Maintenance Replacement ......................................................................................................... 342
Capital Projects Fund................................................................................................................................ 314
Citywide Street Lighting ............................................................................................................................ 297
Diablo Creek Golf Course ......................................................................................................................... 329
Downtown Landscape Maintenance District............................................................................................. 298
Fleet Maintenance Equipment Replacement............................................................................................ 338
Fleet Maintenance Operations.................................................................................................................. 337
General Fund .............................................................................................................................................. 41
Information Technology Operations.......................................................................................................... 339
Information Technology Replacement ...................................................................................................... 340
Landscape and Lighting Maintenance District No. 3 ................................................................................ 300
Liability Fund ............................................................................................................................................. 335
Pine Hollow Landscape Maintenance District........................................................................................... 299
Post Retirement Healthcare (OPEB) ........................................................................................................ 336
Redevelopment Agency............................................................................................................................ 346
Redevelopment Agency Housing Set-Aside Fund.................................................................................... 296
Sewer Enterprise....................................................................................................................................... 331
State Gas Tax Fund .................................................................................................................................. 294
Storm Water Management........................................................................................................................ 301
Street Lighting Maintenance District ......................................................................................................... 297
Workers’ Compensation............................................................................................................................ 334
363

CITY OF CONCORD
2007-2008 ANNUAL OPERATING BUDGET
VOLUME I
DEPARTMENTAL FUNDING BY SOURCE INDEX
Building, Engineering & Neighborhood Services ........................................................................................ 66
City Attorney................................................................................................................................................ 67
City Management ........................................................................................................................................ 68
Community & Recreation Services ............................................................................................................. 69
Diablo Creek Golf Course ........................................................................................................................... 77
Finance ....................................................................................................................................................... 70
Human Resources ...................................................................................................................................... 71
Information Technology............................................................................................................................... 72
Planning and Economic Development ........................................................................................................ 73
Police Department....................................................................................................................................... 74
Public Works ............................................................................................................................................... 75
Sewer Enterprise......................................................................................................................................... 78
Storm Water Management.......................................................................................................................... 76
364

CITY OF CONCORD
2007-2008 ANNUAL OPERATING BUDGET
VOLUME I
GENERAL INDEX
Accounting Basis......................................................................................................................................... 59
Administrative Services & City Clerk......................................................................................................... 117
Annual Appropriation Limit.......................................................................................................................... 40
Assessed & Estimated Value of All Property .............................................................................................. 57
Authorized Full-time Positions by Classification within Department ......................................................... 349
Authorized Part-time Hours by Classification within Department ............................................................. 355
Benefits Administration ............................................................................................................................. 173
Budget Appropriation Transfer Controls ..................................................................................................... 32
Budget Calendar ......................................................................................................................................... 27
Budget & Financial Planning..................................................................................................................... 154
Budget & Fiscal Policies.............................................................................................................................. 36
Budget Message .........................................................................................................................................viii
Budget Preparation Directive ...................................................................................................................... 24
Building, Engineering & Neighborhood Services – Services, Accomplishments, Initiatives....................... 81
Building, Engineering & Neighborhood Services – Administration ............................................................. 86
Building, Engineering & Neighborhood Services – CIP/TIP Engineering Support ..................................... 94
Building Maintenance................................................................................................................................ 284
Building Division.......................................................................................................................................... 95
Business Development ............................................................................................................................. 210
Camp Concord .......................................................................................................................................... 132
Capital Project Funds – Definition............................................................................................................. 311
Capital Projects Descriptions .................................................................................................................... 320
Capital Projects Operating and Maintenance Costs ................................................................................. 325
Central Contra Costa Sanitary District ...................................................................................................... 254
Certificates of Participation ....................................................................................................................... 307
City Attorney – Services, Accomplishments, Initiatives ............................................................................ 101
City Attorney.............................................................................................................................................. 104
City Council Services ................................................................................................................................ 112
City Management – Services, Accomplishments, Initiatives..................................................................... 107
City Management ...................................................................................................................................... 114
City Organization and Functions Charts ....................................................................................................... 1
City Treasury............................................................................................................................................. 158
City-wide Street Light District.................................................................................................................... 262
Classification and Compensation.............................................................................................................. 177
Community & Recreation Services- Services, Accomplishments, Initiatives............................................ 125
Community & Recreation Services-Administration ................................................................................... 130
Community Relations ................................................................................................................................ 116
Community Services ................................................................................................................................. 141
Comparative Summary – Full-Time Positions............................................................................................. 14
Construction ................................................................................................................................................ 92
Contributors............................................................................................................................................... 370
Corporate Goals............................................................................................................................................vi
Curbs, Gutters, and Sidewalk Maintenance.............................................................................................. 276
Current Development.................................................................................................................................. 88
Custodial Services .................................................................................................................................... 286
Database Systems and Programming ...................................................................................................... 192
Debt Service Funds – Definition ............................................................................................................... 303
Debt Service Requirements ...................................................................................................................... 304
365

CITY OF CONCORD
2007-2008 ANNUAL OPERATING BUDGET
VOLUME I
GENERAL INDEX
Demographics ............................................................................................................................................. 20
Design ......................................................................................................................................................... 90
Desktop Services ...................................................................................................................................... 189
Diablo Creek Golf Course – Administration .............................................................................................. 143
Diablo Creek Golf Course – Operations ................................................................................................... 144
Diablo Creek Golf Course – Revenues and Expenses............................................................................. 328
Direct and Overlapping Bonded Debt ....................................................................................................... 309
Disbursements .......................................................................................................................................... 152
Drainage Management.............................................................................................................................. 266
Economic Development – Administration ................................................................................................. 208
Elections.................................................................................................................................................... 119
Enterprise Funds – Definition.................................................................................................................... 327
Expenditure Summary by Fund .................................................................................................................. 64
Facility Operations & Programs ................................................................................................................ 134
Fiduciary Funds Definition......................................................................................................................... 343
Finance – Services, Accomplishments, Initiatives .................................................................................... 145
Finance – Administration........................................................................................................................... 149
Finance Miscellaneous Payments ............................................................................................................ 162
Financial Analysis & Reporting ................................................................................................................. 150
Fleet Maintenance Operations.................................................................................................................. 337
Fleet Maintenance Replacement .............................................................................................................. 338
Fleet Management .................................................................................................................................... 270
Franchise Management ............................................................................................................................ 123
Fund Balance Summary by Fund ............................................................................................................... 62
Fund Structure ............................................................................................................................................ 60
General Fund Expenditures by Program – Ten Year ................................................................................. 47
General Fund Expenditure Summary by Program...................................................................................... 43
General Fund Revenues by Source – Ten Year......................................................................................... 51
General Fund Revenues by Source - Graph .............................................................................................. 53
General Fund Reserve Funds..................................................................................................................... 54
Geographic Information Services.............................................................................................................. 194
Glossary of Terms..................................................................................................................................... 357
Graffiti Removal ........................................................................................................................................ 288
History of Concord ...................................................................................................................................... 17
Housing & Community Services Special Revenue Funds ........................................................................ 295
Housing ..................................................................................................................................................... 214
Human Resources – Services, Accomplishments, Initiatives................................................................... 163
Human Resources- Employee Relations.................................................................................................. 167
Information Technology – Services, Accomplishments, Initiatives ........................................................... 179
Information Technology – Administration.................................................................................................. 184
Information Technology – Replacement ................................................................................................... 340
Internal Service Funds – Definition ........................................................................................................... 333
Jurisdictional Comparison........................................................................................................................... 23
366

CITY OF CONCORD
2007-2008 ANNUAL OPERATING BUDGET
VOLUME I
GENERAL INDEX
Landscape Maintenance........................................................................................................................... 282
Lease Management .................................................................................................................................. 290
Legal Debt Margin....................................................................................................................................... 40
Liability Fund ............................................................................................................................................. 335
Map ............................................................................................................................................................. 15
Mission Statement.........................................................................................................................................iv
Multi-Family Housing Inspection Program .................................................................................................. 97
Neighborhood Preservation Program ......................................................................................................... 99
Network Systems ...................................................................................................................................... 185
On the Cover............................................................................................................................................... 18
Operating Budgets – General & Enterprise Funds ..................................................................................... 80
Operating Expenditures Summary by Organization ................................................................................... 65
Organizational Training and Development................................................................................................ 175
Organizational Values................................................................................................................................... v
Parks Services .......................................................................................................................................... 278
Planning .................................................................................................................................................... 206
Planning & Economic Development – Services, Accomplishments, Initiatives ........................................ 197
Planning & Economic Development – Administration............................................................................... 204
Police Department – Office of the Chief of Police..................................................................................... 223
Police Department – Services, Accomplishments, Initiatives ................................................................... 217
Police Department – Administration Services........................................................................................... 225
Police Department – Field Operations ...................................................................................................... 228
Police Department – Support Operations ................................................................................................. 230
Printing Services ....................................................................................................................................... 121
Program Structure....................................................................................................................................... 59
Public Works – Services, Accomplishments, Initiatives............................................................................ 233
Public Works – Administration .................................................................................................................. 248
Purchasing & Materials Management ....................................................................................................... 156
Recruitment and Selection........................................................................................................................ 169
Redevelopment Agency............................................................................................................................ 345
Redevelopment ......................................................................................................................................... 212
Resolution Adopting Municipal Budget ....................................................................................................... 29
Retirement Fund-City of Concord ............................................................................................................. 344
Revenue Bonds......................................................................................................................................... 306
Revenue Generation ................................................................................................................................. 160
Revenue Summary by Fund ....................................................................................................................... 63
Risk Management ..................................................................................................................................... 171
Senior & Special Recreation Services ...................................................................................................... 139
Sewer Collection Systems ........................................................................................................................ 252
Sewer Enterprise – Revenues & Expenses.............................................................................................. 330
Sewer Enterprise Pump Station ............................................................................................................... 250
Special Assessment Districts Debt ........................................................................................................... 308
Special Revenue Funds – Definition......................................................................................................... 291
Sports & Events ........................................................................................................................................ 136
367

CITY OF CONCORD
2007-2008 ANNUAL OPERATING BUDGET
VOLUME I
GENERAL INDEX
Statistics...................................................................................................................................................... 19
Storm Water Management - Administration.............................................................................................. 264
Street Cleaning ......................................................................................................................................... 268
Street Maintenance ................................................................................................................................... 274
Street Trees, Medians, and Open Space.................................................................................................. 280
Summary of Population, General Fund Adopted Budgets & Net Assessed Values................................... 56
Tax Allocation Bonds ................................................................................................................................ 305
Tax Rates Summary ................................................................................................................................... 58
Technology Training.................................................................................................................................. 191
Telecommunications ................................................................................................................................. 187
Traffic Operations...................................................................................................................................... 258
Traffic Signals & Street Lighting................................................................................................................ 260
Transportation – Administration ................................................................................................................ 255
Transportation Planning............................................................................................................................ 256
Transportation Signs & Markings.............................................................................................................. 272
Vision for the Future......................................................................................................................................iv
Youth and Family Services ....................................................................................................................... 137
368

CITY OF CONCORD
2007-2008 ANNUAL OPERATING BUDGET
VOLUME I
GRAPH INDEX
Assessed and Estimated Value of all Property........................................................................................... 57
Demographic Statistics ............................................................................................................................... 22
General Fund-Capital Expenditures by Department................................................................................. 323
General Fund-Comparison of Expenditures by Department....................................................................... 46
General Fund-Operating & Capital Expenditures by Department............................................................... 42
General Fund Revenue-Comparison of Revenue by Source ..................................................................... 53
General Fund Revenue-Comparison of Tax Revenue by Source .............................................................. 50
General Fund & Enterprises-Budgeted Capital & Operating Expenditures ................................................ 79
Golf Course-Revenues and Expenses...................................................................................................... 328
Major General Fund Tax Revenue by Type-Actual and Projected ............................................................. 49
Property Tax Levies and Collections ........................................................................................................ 310
Redevelopment Agency-Comparison of Operating Revenue to Operating Expense............................... 347
Sewer Enterprise-Revenues and Expenses ............................................................................................. 330
Special Assessment-Billings and Collections ........................................................................................... 308
369

Contributors
The FY 2007-08 Operating Budget and 10-Year Plans would not have been possible without the
encouragement and assistance of many people throughout the City of Concord. Following are the names
of those who contributed their time and skill to the budget development.
Most of the people named here contributed directly to the development of the budget by providing
program budget information, answering questions, fact checking, reviewing drafts, or approving the
budget. Others kept computers running, or provided secretarial and administrative assistance.
The list of more than 72 contributors proves the wealth of knowledge and experience at the City of
Concord. To each of you the City of Concord gives thanks. We also thank any others who may have
contributed to the FY 2007-08 Operating Budget and 10-Year Plans but whose names were unknown to
us.
Helen Allen
Leslye Asera
Alton Baxley
Helen Bean
Anita Bell-Karno
Mark Boehme
Brad Boyd
Ron Buck
Mario Camorongan
Joan Carrico
Michael Chavez
Lawrence Chiu
Sherry Christian
Avis Connolly
Paul Crain
Cinthya DePaz
Mark Deven
Avais Dinga
Peter Dragovich
Lydia E. Du Borg
Lana Fisher
Jim Forsberg
Charla Freckman
Danea Gemmell
Bruce Good
Trish Hammett
Rebecca Heathcock
Debby Herman
Sandi Hildreth
Amy Hodgett
Laura M. Hoffmeister
Abul Hossain
Teri House
Lisa Jardine
Qamar Khan
Craig Labadie
370
Mary Rae Lehman
Margaret Lefebvre
Evelyn Leung
David Livingston
Linda Lorenzetti
Raymond Mar
Suzanne McDonald
Mary Miller
John Montagh
Cheryl Owens
Marla Parada
Alex Pascual
Mike Pease
Mark Peterson
Vance Phillips
Ron Puccinelli
Deborah Raines
John Rego
Charles Rickenbacher
Christopher Roke
Cherie Rosenquist
Jeff Roubal
Stuart Roloson
Derek Schweigart
Bill Shinn
Daniel Siri
Cecilia Skuza
Ron Smith
Bruce Stanley
Callie Foster Struggs
Craig Tanner
Michelle Tellez
Steve Voorhies
Thomas Wentling
Marilyn Wilburn
Dee Ziegelman