AGENDA PACKET
Town of Atherton – Joint Meeting
City Council
Audit & Finance Committee
MARCH 04, 2026
SPECIAL MEETING – STUDY SESSION
4:00 PM
Council Chambers
80 Fair Oaks Lane, Atherton, CA 94027
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This Agenda may not reflect the actual order of items. The order of items is subject to change based on Council action.
SPECIAL MEETING STUDY SESSION
ROLL CALL:
City Council: Lane, Widmer, Lewis, Vice Mayor DeGolia, Mayor Holland Finance Committee: Jain, Brickley, Sleeth, Scolnick, Hill PUBLIC COMMENT – Public Comments can be emailed directly to [email protected]
As a Special Meeting, this portion of the meeting is reserved for persons wishing to address the Council on any matter on the Agenda. Speakers’ time is limited to three minutes. Speakers may also speak when the item appears on the Agenda during the meeting. State law prohibits the Council from acting on items not listed on the Agenda except by special action of the City Council under specified circumstances. The Mayor may, at the Mayor’s discretion, restrict or grant additional speaker time based on such considerations as agenda length, number of speakers, complexity of the item, or looming threat of loss of quorum. Please refer to the footnote at the end of the posted agenda for additional notice regarding public comments.
ACTION ITEMS
STUDY SESSION
1. FY 2026/27 BUDGET KICKOFF AND OVERVIEW
Report: ROBERT BARRON III, ASSISTANT CITY MANAGER/FINANCE DIRECTOR Recommendation: It is recommended that Council review and discuss the FY 2026/27 Budget Overview and provide staff direction.
Description: This item is part of the annual budget kick off process for Council to review and discuss the fiscal year 2026/2027 budget.
Meeting Agenda Packet – March 04, 2026
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considerations as agenda length, number of speakers, complexity of the item, or looming threat of loss of quorum. Please refer to the footnote at the end of the posted agenda for additional notice regarding public comments.
ACTION ITEMS
STUDY SESSION
1. FY 2026/27 BUDGET KICKOFF AND OVERVIEW
Report: ROBERT BARRON III, ASSISTANT CITY MANAGER/FINANCE DIRECTOR Recommendation: It is recommended that Council review and discuss the FY 2026/27 Budget Overview and provide staff direction.
Description: This item is part of the annual budget kick off process for Council to review and discuss the fiscal year 2026/2027 budget.
2. DEPARTMENT OF POLICE INTERNAL AUDIT AND INSPECTION REPORTS Report: STEVEN D. MCCULLEY, CHIEF OF POLICE
Recommendation: Review the annual audit and inspection reports and provide staff with feedback.
Description: This item is a routine yearly report of the Atherton Police Department Internal Review.
COUNCIL REPORTS/COMMENTS
ADJOURN
PLEASE NOTE THE FOLLOWING INFORMATION:
If you challenge a Town zoning, planning, or any other decision in court, you may be limited to raising only those issues you or someone else raised at the public hearing described in this agenda, or in written correspondence delivered to the Town at, or prior to, the public hearing. Judicial review of any Town administrative decision may be had only if a petition is filed with the court not later than the 90th day following the date upon which the decision becomes final. Judicial review of environmental determinations may be subject to a shorter time period.
Copies of all staff reports and documents subject to disclosure that relate to each item of business referred to on the agenda are available for public inspection by 5:00 p.m. the Friday before each regularly scheduled City Council meeting.
Pursuant to the Americans with Disabilities Act, if you need special assistance in this meeting, please contact the City Clerk’s Office at (650) 7520500. Notification of 48 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting. (29 CRF
35.104 ADA Title II)
PUBLIC COMMENTS:
The Town of Atherton Council and Committee or Commission meetings are a limited public forum, and all public comment must relate to something that is within the subject matter jurisdiction of the Council or Committees. If comments do not relate to the subject matter jurisdiction of the Council or Committee, we will stop the comment and a warning may be provided. If the comment continues to be outside of the subject matter jurisdiction the speaker will be stopped, and we will move on to the next speaker.
Speakers found in violation of this rule of procedure may be removed from the meeting.
Meeting Agenda Packet – March 04, 2026
contact the City Clerks Office at (650) 7520500. Notification of 48 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting. (29 CRF
35.104 ADA Title II)
PUBLIC COMMENTS:
The Town of Atherton Council and Committee or Commission meetings are a limited public forum, and all public comment must relate to something that is within the subject matter jurisdiction of the Council or Committees. If comments do not relate to the subject matter jurisdiction of the Council or Committee, we will stop the comment and a warning may be provided. If the comment continues to be outside of the subject matter jurisdiction the speaker will be stopped, and we will move on to the next speaker.
Speakers found in violation of this rule of procedure may be removed from the meeting.
RULES OF DECORUM:
No person participating in a public meeting shall engage in disorderly or boisterous conduct — including but not limited to applause, whistling, feet stamping, booing or making any loud, threatening, profane, abusive, personal, impertinent or slanderous uttering or comments. No person is allowed to disturb, disrupt, or otherwise impede the orderly conduct of the meeting. If any person continues to breach the Rules of Decorum in a manner that disturbs, disrupts or otherwise impedes the orderly conduct of the meeting following an order from the Mayor, or Presiding Officer, to cease the offending conduct, the Mayor, or Presiding Officer, may order that person to leave the meeting.
Meeting Agenda Packet – March 04, 2026
Item No. 1
Town of Atherton
CITY COUNCIL STAFF REPORT – STUDY SESSION
TO: HONORABLE MAYOR AND CITY COUNCIL
FROM: GEORGE RODERICKS, CITY MANAGER
ROBERT BARRON III, ASSISTANT CITY MANAGER/FINANCE DIRECTOR DATE: MARCH 4, 2026
SUBJECT: FY 2026/27 BUDGET KICK-OFF AND OVERVIEW
RECOMMENDATION
Review and discuss.
BACKGROUND
The FY 2026/27 Budget Kick-Off Meeting is the first meeting in the FY 2026/27 Budget cycle.
The Kick-Off Meeting is a high-level overview of the Budget and not intended as a detailed discussion; instead, it focuses on a recap of the current Fiscal Year, current priorities, identifies Preliminary Budget Assumptions for FY 2026/27 and introduces the 5-year Forecast. The Report is a snapshot of future revenue and expenditure assumptions based on information available through the County, State, and local information.
The Annual Budget serves as one of the most important policy documents of the City Council.
This includes creating a balanced budget that meets the Council’s Goals and Objectives while maintaining long-term financial stability. It aligns the Town’s annual revenues with Goals and Objectives for the coming year. One of the Town’s core strategies is financial stability. The focus during budget preparations is maintaining operational and service needs. During each budget cycle, Town operational services and maintenance needs are reviewed to ensure adequate resources are available amongst Town departments.
The discussion focuses on the Town’s General Fund. The General Fund is the primary operating fund of the Town and most of the revenue to the fund comes from Property Taxes. The General Fund is also the single largest contributor to the Town’s Capital Improvement Fund for capital projects.
This staff report provides, in brief:
• An overview of the FY 2025/26 Year-End Projected Fiscal Condition • An overview of the Town’s Major Revenue Sources and 5-Year Forecasts • An overview of the Town’s Major Expenditure Categories and 5-Year Forecasts
Budget Study Session FY 2026/27
March 4, 2026
• An overview of the Budget Process and Policy Discussions Forecasted revenues and expenditures do not represent actual budget expectations year over year. These forecasts may change due to local and state economic conditions. Forecasts serve only to evaluate budget assumptions. Below is the FY 2026/27 Budget Review Calendar for the coming months.
FY 2026/27 Budget Calendar
City Council Meeting
March 4, 2026 – Meeting #1
An overview of the FY 2025/26 Year-End Projected Fiscal Condition An overview of the Town’s Major Revenue Sources and 5-Year Forecasts An overview of the Town’s Major Expenditure Categories and 5-Year Forecasts An overview of the Budget Process and Policy Discussions City Council Study Session Meeting
April 1, 2026 – Meeting #2
Review and Discussion of the Operations Budget
City Council Study Session Meeting
May 6, 2026 – Meeting #3
Review and Discussion of the Special Funds & Capital Projects Budget City Council Study Session Meeting
June 3, 2026 – Meeting #4
Review and Discussion of the Final Draft Budget
& Special Revenues/Other Funds
City Council Regular Meeting
June 17, 2026 – Meeting #5
Adoption of the Final FY 2026/27 Budget
Meetings #1 through #4 will be noticed as Joint Meetings with the Audit & Finance Committee to allow the Committee to engage with the Council during budget discussions.
ANALYSIS
Attachment 1 is a Summary of Revenues and Attachment 2 is a Summary of Expenditures.
Staff will review each attachment.
Fund and Reserve Balances
The General Fund is the Town’s primary operating fund and maintains reserve balances for emergencies, operating reserves, capital reserves and unallocated reserves. A portion of the Town’s General is set aside an Emergency Reserve. Emergency Reserves represent 15% of the actual annual General Fund operating expenditures each year.
Budget Study Session FY 2026/27
March 4, 2026
The Town also has an Operating Reserve set aside at 15% of the actual annual General Fund operating expenditures each year. There is no defined use for the Operating Reserve other than set aside funding. These Reserves provided financial assurance to the Town’s lender for the COP.
The City Manager does not have the discretion to utilize the Emergency Reserve or the Operational Reserve without specific City Council direction. Any remaining fund balance not reserved or committed is designated as Unallocated Fund Balance. This Unallocated Fund Balance represents funds that have not yet been assigned.
The City Council maintains a Budget Reserve Policy for Available Unallocated Reserve Fund Balance that is used to address long-term liabilities, capital projects, and a minimum mandatory reserve. As part of the budget process, every year the City Council considers an allocation of the unallocated General Fund Reserve to the Town’s Capital Improvement Fund to assist in accumulating funds for future capital projects or for other operational uses. As part of the Town’s ongoing financial stability core value and operations process, staff will continue to work with the Council on the use of unallocated reserve fund balance options.
Budget Process and Policy Discussions
The budget process is done in stages to allow the City Council and public time to review the General Fund Operations Budget, the Capital Improvement Budget, Special Revenues, and Internal Service Funds. The budget process provides staff the opportunity to examine programs, propose changes in current Town services, outline operational needs and recommend capital outlay items to the City Council.
Budget Goals
As staff prepares the budget, staff will set goals for each department that continue to maintain or enhance the level of service throughout the community, while ensuring that the Town maintains its core strategy of fiscal stability. These goals are based on the overall Council Policy Goals.
POLICY FOCUS
The policy focus for this item is discussion and overview of the budget process, philosophy, and assumptions. There are policy areas for Council discussion and direction. Discussion includes budget revenue and expenditure assumptions, the use of excess ERAF, the continuation of the VLF funding shortfalls, reserve policies, and a policy focus on the reduction of long-term liabilities.
GOAL ALIGNMENT
This report and its contents are aligned with the following Council Policy Goals:
• Goal A – Maintain Fiscal Transparency
• Goal F – Be Forward-Thinking, Well-Managed, and Well-Planned
FISCAL IMPACT
Budget Study Session FY 2026/27
March 4, 2026
None.
PUBLIC NOTICE
Public notification was achieved by posting the agenda, with this agenda item being listed, at least 72 hours prior to the meeting in print and electronically. Information about the project is also disseminated via the Town’s electronic News Flash and Atherton Online. There are approximately 1,200 subscribers to the Town’s electronic News Flash publications. Subscribers include residents as well as stakeholders – to include, but be not limited to, media outlets, school districts, Menlo Park Fire District, service provides (water, power, and sewer), and regional elected officials.
The Town maintains a Fiscal Transparency web portal and includes all budget information on its website. Links to these various areas are below:
Fiscal Transparency Web Page: http://www.ci.atherton.ca.us/index.aspx?NID=269 Archive of Town Budgets: http://www.ci.atherton.ca.us/index.aspx?nid=273 Financial Data Portal (OpenGov): http://www.ci.atherton.ca.us/index.aspx?nid=361 Financial Audit Archive: http://www.ci.atherton.ca.us/Archive.aspx?AMID=39&Type=&ADID= Actuarial Valuations Archive:
http://www.ci.atherton.ca.us/Archive.aspx?AMID=61&Type=&ADID= Labor Contracts, Agreements, and Salary/Benefit Information:
http://www.ci.atherton.ca.us/index.aspx?nid=192
ATTACHMENTS
Attachment 1 – Revenues
Attachment 2 – Expenditures
Attachment 3 – FY 2026/27 General Fund Five Year Forecast
EXPENDITURES
The 5-Year Projections for Salaries and Benefits are shown below. The Town has one bargaining unit, the Atherton Police Officers Association. There are annual adjustments associated with the current Memorandum of Understanding based on an agreed upon CPI range. Future amounts below do not represent any assumed contractual labor adjustment (i.e. CPI or negotiated benefit increases). For purposes of this forecast, staff used assumption range between 3% and 4% in the forecast.
Salaries & Benefits
FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31
Administration $930,920 $963,503 $1,002,043 $1,032,104 $1,063,067 Finance $674,783 $698,400 $726,366 $748,126 $770,570
Building $232,044 $240,165 $249,772 $257,265 $264,983
Police $8,206,191 $8,493,408 $8,833,144 $9,098,138 $9,371,083 DPW $815,173 $843,704 $877,452 $903,776 $930,889
Total $10,859,111 $11,239,180 $11,688,777 $12,039,409 $12,400,592 The Town uses a wide variety of contract services, the most significant portion of expenditures within the department budgets are Professional Services and Other Technical Services. These expenditure categories represent a variety of contract services, software licensing, and basic operational costs. These are included in the projection table below and represent services such as building and safety services, planning services, maintenance services, landscaping services, park event services, tree maintenance, legal services, IT services, and animal control services. The services provided under contract are not Town staff, but they assist in providing day-to-day Town operations services.
The Town has a contract planning services for its Planning Department. These services currently include one-time cost work on the Town’s 6th Cycle update of the Housing element. The Inclusionary Ordinance is one of the final phases of the Housing element update. In the current forecast, the Planning Department expense eliminates the one-time cost for the Housing Element.
The current building services are provided via contract with Interwest/Safebuilt community development services. The Building & Life Safety contract is structured as a revenue-based agreement, with contractual costs increasing as building revenues increase. Until recently, the current contract included the service provider receiving 58% of the first million in revenue and 55% for additional building revenues over $1 million. The Town performed a comprehensive fee study and updated its Master Fees in 2024. The last fee study was conducted in 2012. Staff evaluated the cost-of-service model resultant from the Town’s recent fee adjustments from the comprehensive study. At its January 2026 meeting, the City Council approved a contract amendment extending the Interwest/Safebuilt agreement and increasing the compensation rate to 65% percent of building fees collected by the Town.
Basic budget assumptions for the General Operations expenditure budgets are 3% to 4.5% year to year in the forecast. FY 2026/27 and FY 2027/28 forecast 4.5% increases; FY 2028/29 projects
3.5%; and FY 2029/30 and FY 2030/31 projects 3%.
Operational Expenditures
FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31
Council 79,629 83,212 86,125 88,708 91,370
Administration 513,722 536,839 555,629 572,298 589,467
Attorney 323,950 338,528 350,376 360,888 371,714
Finance 239,754 250,815 259,160 266,935 274,943
Planning 992,645 817,352 850,046 884,048 919,410
Building 1,754,127 1,824,293 1,897,264 1,973,155 2,052,081 Inter-department 1,269,844 1,326,987 1,373,432 1,410,729 1,446,419 Police 2,233,939 2,334,467 2,416,173 2,488,658 2,563,318 DPW 3,148,428 3,290,108 3,405,261 3,507,419 3,606,010
Total Amount $10,556,038 $10,802,601 $11,193,466 $11,552,838 $11,914,732 Pension Liabilities
In 2025, CalPERS performed its Asset Liability Management (ALM) review. The ALM process takes place every 4 years and includes comprehensive strategic asset allocation and experience study review of the pension fund (PERF), includes discussion of discount rate, and adoption of actuarial and economic assumptions. The 2025 ALM includes the proposal of a new approach to the portfolio for the PERF called the Total Portfolio Approach (TPA). It was discussed that this new investment framework provides a strategic allocation with increased focus on risk and follows an equity-bonds reference portfolio mix of 75/25 in equity bonds. This new approach recommends an established 400 basis point (bp) risk limit. A major take away is that the CalPERS Board voted to keep the discount rate at 6.8%. As the Council may recall, the discount rate was reduced from 7% to 6.8% in 2021. In FY 2025/26 the Normal Cost increased 0.07% for Miscellaneous Employees (non-sworn) and 0.05% for Public Safety Employees (sworn). These represent minimal increases. There was an increase in the total UAL for FY 2025/26 of $320,297. • The employer contribution rate set by CalPERS for Miscellaneous Employees (non-sworn) is 12.74% in FY 2025/26 and in FY 2026/27 the rate changes to 12.72%. • The employer contribution rate set by CalPERS for Public Safety Employees (sworn) is
29.35% in FY 2025/26 and in FY 2026/27 the rate changes to 29.38%.
The total UAL for the Town in FY 2026/27 increased $209,024 from the previous year’s estimates.
Public Employees Retirement Fund (PERF) rates of return are reflective in CalPERS actuary reports two years after occurrence. The 2023/24 investment return was 9.5% and will first impact employer contribution rates for public agencies in fiscal Year 2026/27. The rate of return on the PERF for FY 2024/25 was 12%. This investment return will first impact the employer contribution rates for public agencies in fiscal Year 2027/28. For budget purposes the FY2026/27 Normal Cost and UAL amounts are actual amounts. The CalPERS actuarial reports produce the incoming fiscal year’s rates and UAL amounts, as well provides a projection for the second fiscal year as rates of return are factored in each year. Below is a snapshot of the CalPERS net rate of return over the long term:
CalPERS Returns Net Rate of Return
1-year 24/25 12.0%
CalPERS Returns Net Rate of Return
2-year FY 23/24 9.5%
3-year FY 22/23 6.2%
4-Year FY 21/22 -6.1%
5-year 21.3%
10- year 6.2%
20-year 6.7%
30-year 7.7%
In April 2022, the City Council directed staff to allocate $5 million toward the Town’s Unfunded Accrued Liability (UAL) for the Public Safety Classic Plan. CalPERS allows employers to make Additional Discretionary Payments (ADP’s) at any time and any amount. Optional ADP payments serve to reduce the Town’s UAL and future required contributions. This can result in significant long-term savings.
Making the $5m contribution reduced the Public Safety UAL for FY 2022/23 to $815,591 and net savings of $356,491. The updated UAL payments at the time showed that the savings through FY 2026/27 were estimated at $2.67m. As noted above, since our initial $5m ADP there have been changes in the investment rate of return, actual yearly realized returns, and CalPERS methodologies. The investment return was a negative 6.1% for FY 2021/22 (the time of the $5m ADP contribution) and in FY 2022/23 the return was 6.2% combined with a reduction of discount rate from 7.0% to 6.8%. Staff updated the savings analysis with the most recent CalPERS’ updated Actuarial Report (6/30/2024) and it reflects an adjusted savings projection.
Recently the City Council submitted an additional ADP of $3M toward the Public Safety portion to reduce the UAL. This was a recommendation from the Audit & Finance Committee to make this additional contribution during the FY2025/26 budget cycle.
CalPERS UAL Contribution UAL FY
2022/23
UAL FY
2023/24
UAL FY
2024/25
UAL FY
2025/26
UAL FY
2026/27
Public Safety UAL $1,172,082 $1,235,697 $1,323,634 $1,380,442 $1,434,332 Public Safety UAL w/$5m ADP Actual &
Projection Updated
$815,591 $813,210 $1,000,841 $930,814 $1,366,330
Difference – Savings $356,491 $422,487 $322,793 $449,628 $68,002 This recent CalPERS Actuary report as of June 30, 2024, reveals updated UAL payments showing above that the savings are now estimated at $1.619 million over time. Last year’s savings projection showed $1.424 million savings over time. This is a net change of $195,341. The reduction is due to CalPERS Actuarial changes to the rate of return to 6.8%, CalPERS’ actual returns and the additional $3M ADP. This additional contribution to the Town’s UAL was a fiscally prudent decision. This impact is anticipated to be with the recent actuarial changes by CalPERS and the reduction of UAL expenses over time.
It is important to note, the FY 2025/26 actual amount for Public Safety of $930,814 includes the recent $3M ADP sent to CalPERS in June 2025. Due to the timing of the $3M ADP it only affected our initial UAL expense for FY2025/26. The CalPERS Actuarial Reports for (6/30/25) will reflect an updated amortized cost and UAL payments from this additional ADP. The $3 million ADP is
anticipated to produce a 5-year savings of $1,271,378 in UAL payment reductions and over full amortization with an estimated savings of $5,385,063.
Based on the above, the Town has experienced savings of $1.619 million in operations expenses over time. The Town’s estimated Unfunded Actuarial Liability (UAL) payments (minimum annual payments to CalPERS) for Classic and PEPRA members combined look as follows:
Unfunded Accrued Liability Payments
Plans FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Miscellaneous $682,560 $708,000 $775,000 $782,000 $787,000 Public Safety $1,366,330 $1,426,000 $1,583,000 $1,589,000 $1,588,000 Total $2,048,890 $2,134,000 $2,358,000 $2,371,000 $2,375,000 With CalPERS’ discount rate of 6.8% and this year’s return of 12%, the estimated overall funded status of the CalPERS Pension Fund stands at 77%. The Town’s FY 2024/25 net pension liability is $18.67m (local miscellaneous and public safety). This is a decrease of $345k from the previous year. Staff will continue to present the CalPERS Actuarial Reports to the Audit & Finance Committee and work with CalPERS actuary to continue to review and discuss pension liabilities.
Debt Service Lease Payments
The Town issued COP Lease Financing of $7.68m for cash flow purposes for the Town Center Project. The COP is a ten (10) year financing tool with a five (5) year call option and includes an average annual debt service of approximately $861,871. The first semi-annual payment began in December 2020. Including FY 2025/26 the Town has made $6.0m in payments on the COP Lease.
The Town did not exercise the 5-year call option. The estimated call option amount was $4.3m.
The Council direction was to retain the 2.1% interest rate on the lease payments and continue making the semi-annual payments through conclusion in FY 2029/2030. Based on the current state of interest rates, it was judicious to maintain paying the COP lease financing through the term of the lease. Throughout term, the total lease financing payments are $8.6m, of which includes interest of $915k.
Capital Projects
Capital Projects will be addressed in detail at Meeting #3 – May 6. Capital projects focus on streets & transportation, drainage, and Town Buildings & Park Facilities. There are priority projects from the various Master plans for Council review and discussion for the Capital Improvement Program.
There is currently a refresh ongoing on the Bike & Pedestrian Master Plan. There is a shift of focus on other capital projects throughout the Town, priorities may change or redevelop as we move to accomplish projects from the master plans. Current projects are the park playground, park restrooms, Alameda De La Pulgas traffic improvement, El Camion Selby Lane intersection, Atherton Culvert and Detention.
Funding sources for capital projects are the following:
General Fund Library Funds
Capital Improvement Fund Channel Funds
Measure A, Measure W, & Measure M Surface Transportation Funds Gas Tax Donations (Town Center)
MTC transportation Funds Federal Grants
San Mateo County Bayfront Canal Loan (Lease Financing) $1,515,000 - in 2018 the Town entered into a $165,000 loan agreement for the Bayfront Canal and Atherton Channel Collaborative Memorandum of Understanding between the City of Redwood City, City of Menlo Park, Town of Atherton, and the County of San Mateo. The County provided a $165,000 loan to the Town of Atherton for the planning design, and environmental permitting for the Bayfront Canal and Atherton Channel Flood Management and Restoration Project. The loan in the amount of $165,000 is being repaid over a ten (10) year period. In addition to the planning and design loan on the project, on December 9, 2022, the Town of Atherton entered into a sublease with the County of San Mateo for the construction of the Bayfront Canal Restoration Project related to the San Mateo County Intra-County Lease Agreement. The County loaned the Town of Atherton $1,350,000 for the Town’s portion of the construction costs of the Bayfront Canal Project. The loan is to be repaid over a five (5) year period through reduction of Atherton property taxes remittance from the County for a fix amount of $148,500 on April 15 and December 15 annually. The Town repays these loans through reductions from our property taxes yearly in the amount of $313,815. The outstanding amount on the loans is $501,916.
REVENUES
The FY 2025/26 Mid-Year Budget projected Total Property Tax Revenue at $16,965,000 – a decrease over projected revenues by $419,000.
• The decrease is attributable to lower
than anticipated In Lieu Vehicle
License Fee (VLF) revenues.
• VLF in Lieu revenue continues to be
closely monitored due to recurring
shortfalls in State payments. For FY
2025/26, staff anticipates a loss of
approximately $524,000 in VLF
revenues. The Adopted Budget
assumed receipt of State backfill
payments to address projected
shortfalls for both FY 2023/24 and
FY 2024/25. However, the State’s
FY 2025/26 budget provided funding for only two-thirds of the remaining FY 2023/24 shortfall.
Based on the FY 2025/26 update provided by San Mateo County, the Town will experience a cumulative VLF shortfall totaling $973,168 ($232,658 from FY 2023/24 and $740,511 from FY 2024/25). In addition, staff anticipates a shortfall in FY 2025/26 VLF revenues. To date, the Town has received $422,436 in December and anticipates receiving an additional $422,436 in April 2026, for a total of $844,872. This amount represents approximately one-half of the estimated FY 2025/26 VLF allocation.
The VLF shortfall is a major concern for the County and local agencies. San Mateo County and its member cities are working with the State to remedy these yearly shortfalls; however, a solution is not imminent or optimistic. The Town continues to use the San Mateo County legislative office and our legislative lobbyist firm, Joe A. Gonsalves & Son, to assist with legislative efforts to lobby on the Town’s behalf for backfill funding.
Mid-Year Budget adjustments were made in the amount of $322,500. Most items identified were one-time expenditures for computer equipment and system backup upgrades, operations facility upgrades for park rental use and tree maintenance/removal at the park; and one-time priority contract revenue adjustment due to amended agreement.
• FY 2025/26 General Fund revenues are projected at $27.7m (inclusive of ERAF $3.05m). • FY 2025/26 General Fund expenditures are projected at $22.7m. • Net mid-year adjustments included $322,500.
• Transfers Out of $6.416m for CIP ($5.55m) and Annual COP Debt Service $861k.
The projected year-end fund balance for FY 2025/26 is $10,512,552, well above the Town’s reserve requirements for FY 2025/26.
Projected FY 2025/26 Ending Fund Balance $10,512,552
Required 15% Emergency Reserve ($3,412,313)
Required 15% Contingency Reserve ($3,412,313)
TOTAL RESERVE REQUIREMENT ($6,824,626)
General Fund Unallocated Balance $3,687,926
Major Revenue Sources and 5-Year Forecasts
Property Tax Revenue
Property Taxes comprise about 70% of the total General Fund Revenues. Since FY 2011/12, the Town’s Assessed Property Value growth is ~7.46% per year. It dropped from 7.55%. The highest growth year was FY 2012/13 at 9.03% and the lowest growth year of FY 2021/22 at 5.68%. It is important to note that 2022 is the year interest rates began to increase significantly whereas over the previous 12 years they remained low. There are two consecutive years of approximately 6.5% growth in assessed property values. In 2025 there were 36 full-value sales in Atherton, whereas in 2024, the Town saw 48 full-value sales. The median price for homes is down 2.54% from the previous year to $7.67m. This is an important statistic as an indicator of future property tax revenues.
Tax Year Assessed Property Value Growth Year over Year
2011/12 $6,373,832,577
2012/13 $6,949,217,818 9.03%
2013/14 $7,575,935,532 9.02%
2014/15 $8,068,565,397 6.50%
2015/16 $8,791,201,962 9.00%
2016/17 $9,512,555,665 8.21%
2017/18 $10,220,091,841 7.44%
2018/19 $10,941,160,453 7.06%
2019/20 $11,664,530,505 6.61%
2020/21 $12,376,059,220 6.10%
2021/22 $13,078,821,692 5.68%
2022/23 $14,227,857,062 8.79%
2023/24 $15,386,937,386 8.15%
2024/25 $16,386,551,372 6.50%
2025/26 $17,448,984,798 6.48%
Atherton’s changes in property values are based mainly on CPI growth, prior year transfer of ownership, residential remodels, and new construction on razed properties. The Town’s Property Tax Consultant HdL Companies suggests that the Town uses a conservative projection of 4.0%-
5.5% increase in Property Tax revenues. This is a combination of the projected CPI growth plus a review of sales, and construction activity that will come online in the next assessment period. For the 5-year forecast, staff projected a 4% increase in FY 2026/27 and FY 2027/28 and a 4.5%
increase in FY 2028/29. With a 5.5% increase in FY2029/30 through FY 2030/31. These projections are not static and can be adjusted based as appropriate. The Council may wish to discuss a reduction in those out year projections of 5.5% as they are on the top end of HdL’s projections.
Building Permit & Planning Revenues
Building permit revenue is major revenue source for the Town. Total revenue includes the basic building permit fee (calculated based a valuation per square foot); various flat fees for plumbing, mechanical and electrical permits; grading and drainage permits; and plan check fees. Building Permit and Plan Check Fees are valuation-driven fees. Valuation-driven fees, such as Building Permit fees and Plan Check fees are based on building construction activity.
Projected building activity remains relatively consistent. The Town made adjustments to Building, Planning and Public Works fees two years ago. It had been approximately twelve years since there was an increase in building valuation fees. Most of the fees were set at full cost recovery; however, some fees were set lower based on policy direction of the City Council. Revenue projections in the FY 2025/26 budget were based on the new Master Fee Schedule and projected work volume.
With the increase in fees and projected building activity, the forecast is set at 3% for FY 2026/27 through FY 2028/29; with 2% in FY 2029/30 and FY 2030/31. Planning revenue is projected slightly higher with increases in the next two years as development projected under the housing element begin to take shape. The Planning revenue forecast is set at 3% in FY 2028/29 and 2% in FY in FY 2030/31.
Educational Revenue Augmentation Fund (ERAF)
The Town uses ERAF revenue to help reduce long-term liabilities and fund one-time capital project needs. It is not included as operational revenue. In previous years, ERAF has been used for the Town Center Project, debt service, the reduction of other long-term pension obligations. ERAF is also used to enhance the Town’s Capital Improvement programs. The use of ERAF revenue is a year-to-year decision by the City Council as part of the budget process.
From FYs 2013/14 to FY 2015/16, the Town allocated $3,211,958 of ERAF funds toward Council priorities related to retiree healthcare and pension liabilities. ERAF revenues received from FYs 2016/17 to FY 2021/22 were directed to the Town Center Project – a total of $10,002,346.
Fiscal Year Budget Amount Actual Amount Use of Funds
FY 2013/14 $700,000 $1,020,000 OPEB Liabilities
FY 2014/15 $700,000 $1,125,000 $680,684 – OPEB Liabilities $444,316 – Workers’ Comp
FY 2015/16 $1,200,000 $1,066,958 $112,998- WC Equity
$548,950- CalPERS UAL
$405,010- Additional CIP
FY 2016/17 $1,033,000 $1,103,185 Town Center
FY 2017/18 $1,066,958 $1,280,172 Town Center
FY 2018/19 $1,025,000 $1,691,772 Town Center
FY 2019/20 $1,300,000 $1,784,091 Town Center
FY 2020/21 $1,312,500 $1,863,658 Town Center
FY 2021/22 $1,100,000 $2,279,468 Town Center
FY 2022/23 $2,316,000 $2,339,064 Additional allocation CIP FY 2023/24 $2,300,000 $2,633,605 Additional allocation CIP FY 2024/25 $2,500,000 $3,058,034 Additional allocation CIP ERAF revenue for FY 2025/26 was $3,058,034. This is an increase of $558,034 over the budget amount of $2,500,000. This is the highest ERAF amount that the Town has ever received. In FY 2024/25 budget the ERAF projection increased from $2.3m to $2.5m. Staff recommends Council review ERAF and potentially increase the forecast budget. Staff maintains that ERAF be set knowing that it could be the next target for State reduction of local revenues. An increase of $250,000 could be an optimal and yet conservative approach for ERAF in the upcoming budget.
ERAF is a product of State legislative tax shifts (related to property tax and school guaranteed revenue levels) and is directly affected by VLF Shortfalls. The State Legislature continues reviewing the methodology and changing the minimum guaranteed funding level for schools.
There is an expectation that the State will introduce legislation that requires jurisdictions to backfill the State’s VLF obligations using Excess ERAF. If the State is successful in this shift, schools will be made whole with VLF obligated funds, the State will reimburse the VLF shortfall with ERAF funds and the Excess ERAF funds will ultimately be reduced or eliminated. The Town is due its share of VLF and Excess ERAF. If the State uses Excess ERAF to shore up the VLF shortfall, the State would essentially be reimbursing the Town using the Town’s own expected revenue.
These three major revenues represent the primary revenues for the Town. Below is a table that reflects 5-year projections for these three revenue sources.
Major Revenues
FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31
Property Taxes $17,379,640 $18,074,826 $18,888,193 $19,832,602 $20,923,396 Building Fees $2,741,8221 $2,823,627 $2,902,885 $2,960,743 $3,019,758 Excess ERAF $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 Total Revenues $22,621,462 $23,398,453 $24,291,078 $25,293,345 $26,443,154 During the budget process staff reviews and projects other significant revenues to ensure there is adequate funding to meet operational service levels. These revenues reflect increases of 1% to 2%; and/or projections based on historical amounts received in the 5-year forecast. The following table reflects the projections of other significant revenue sources.
Other Significant Revenues
FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31
Sales & Use Tax $539,580 $550,372 $561,379 $572,607 $584,059 Franchise Fees $962,120 $976,552 $986,3179 $996,180 $1,006,142
Other Significant Revenues
FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31
Business License $303,960 $308,519 $311,605 $314,721 $317,868 Planning Revenue $575,300 $620,300 $638,900 $651,672 $664,399 DPW Revenue $742,130 $763,173 $784,847 $799,730 $814,911 Park Revenue $89,454 $90,796 $91,704 $92,621 $93,547
Other Revenue $1,890,927 $1,911,294 $1,931,742 $1,952,656 $1,974,048 Total Revenues $5,103,471 $5,221,006 $5,306,494 $5,380,187 $5,454,974 Franchise Fees
In November 2025 the City Council again amended the Agreement between the Town and refuse hauler GreenWaste. The amendment set a lower Franchise Fee to the Town from GreenWaste for its exclusive franchise for refuse. This was done to support the ratepayer impact of the annual rate adjustments for the refuse contract and thus will remain in effect until otherwise amended. This amendment maintains the adjusted Franchise Fee at 5% (down from 10%) of the Franchisee’s monthly gross billings. It also uses a combination of the Town’s Rate Stabilization Fund (approximately $530,000), with delayed increases in contract-based compensation and incremental future restoration of the Town’s Franchise Fee to its full 10% level. For 2026 the contract increase of 11% was reduced to an effective rate increase of 8% due to the collective tools utilized. The prior annual Franchise Fee totaled $430,000. With the reduction of the fee to 5%, the new projected amount is approximately $242,000 in FY 2026/27 and is projected at $253,073 in FY 2030/31.
OTHER REVENUE FUNDS
Grant Funds
The Town receives grants through application for certain operational or capital projects. In addition, the Town receives grant funds through regional applications and other JPA agencies for use on studies, augmentation of project expenditures, or to enhance state mandated programs.
Grants are only budgeted if they have been authorized and approved by the granting agency. The Town does not budget for grants not yet awarded. There are several grants that the Town has received or for which we have an award.
The Peninsula Clean Energy (PCE) grant $182,000. PCE has a one-time program geared to community reinvestment. There is currently $11.5 million available for member agency grants.
This is a fixed allocation for each agency based on load share or customer accounts at the end of the year 2023. The Town has an allocated shared amount of the PCE Grant for $182K. The grant is flexible funding to be used to reduce local greenhouse gas emissions. The Town applied for and received the grant in April 2025. The grant funds are being used for the installation of EV charging stations within the Police Department secured parking lot for the current two electric vehicles (EV) and for future transition of the fleet as well as the installation of EV stations at Holbrook Palmer Park entry lot. The Town is also using funds from this grant for the purchase of an electric scissor lift for use at all facilities.
San Mateo County Transportation Authority (SMCTA) - There were recent projects that received funding from the Transportation Authority for use of its Measure A and Measure W Highway Program funds. Seventeen projects were approved for funding, and the Town of Atherton had two projects. The allocation included $3M towards the El Camino Real/Selby Lane Traffic Signal Safety and Mobility Improvements (ranked 7), and $1M towards the Alameda de las Pulgas Traffic and Safety Improvements (ranked 14).
Atherton Culvert and Detention $1.3m (Eshoo Grant) – The Town received grant funding approval for Upper Channel Flood mitigation project through a Community Project Funding Grant (Federal). This project is flood mitigation at Alameda de las Pulgas associated with the Upper Atherton Channel. The project is in collaboration with Las Lomitas Elementary School. This grant is administered through FEMA. Federal funds have not yet been allocated, and staff is working with FEMA to address information requests. It is likely that additional funding will be necessary to complete the project.
ADLP Traffic & Safety Project $2m (Eshoo Grant) – The Town has received a $325,000 Federal Funds grant through the State of California Department of Transportation for design funding for Alameda De Las Pulgas traffic improvements. This portion is for traffic calming and pedestrian measures along Alameda De Las Pulgas from Mills Avenue to Stockbridge. The Town is currently working on updating the improvement funds to increase the design funding to $560,000 and $1.675m available for construction.
Beverage Container Grant of $5,000 (CalRecycle Grant) – The CalRecycle grant is an annual grant received via the State. The Town recently installed water bottle filling station fountain at the Park by the Tennis Courts and Baseball field. In previous years staff has used this grant for recycling containers around the Park and Town Center facilities.
State COPS Grant of $165,000 - This yearly State for Community Oriented Policing Programs is sent to local entities for use to advance community policing in jurisdictions of all sizes across the nation. Community policing focuses on crime and social disorder through the delivery of police services that includes aspects of traditional law enforcement, as well as prevention, problemsolving, community engagement, and partnerships.
Donation Funds
Police Department Wellness Program Donation of $200,000 - This is for the continuation of a fulltime contract police wellness program coordinator shared by Atherton, Menlo Park and East Palo Alto. The regionally supportive wellness initiative gives the employees confidence that their department cares for their well-being. This donation investment helps with employee physical and mental wellness, assists in delivering benefits for officer health, morale, and operational efficiency.
The anonymous donor indicates they plan to continue to fund the wellness program on an annual basis.
Police Department Perishable Skills Training & Nutrition Support Program Donation of $40,000 – This program is in its second year of five and funds overtime for annual police training and funding for a nutritional support for the department. This works in tandem with our wellness
program. Police training is critical for officers/staff to maintain important perishable skills, increasing team readiness and officer safety. This donation for overtime helps support a second annual training enhancing team building, morale, and maintaining perishable skills. The nutritional support program provides healthy meals, snacks, and drinks to APD staff daily.
Park Picnic Table Donation of $3,200 from Atherton Arts Foundation - The Town received the donation for the cost of and installation of a picnic table at Holbrook Palmer Park.
Town of Atherton Factor Table FY 2026/27 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 General Fund 101 Factor-Property 0.040 0.040 0.045 0.050 0.055 Revenue & Expenditures 5-Yr Proj Factor-Building 0.030 0.030 0.030 0.020 0.020 Factor-Oth-Low 0.020 0.020 0.020 0.020 0.020
Factor-Oth-High 0.020 0.015 0.010 0.010 0.010
Salary+Benefits 0.040 0.040 0.040 0.040 0.040
Other Admin 0.040 0.040 0.040 0.040 0.040
Planning 0.030 0.030 0.030 0.030 0.030
6.25% 2.44% 4.00% 4.50% 5.00% 5.50%
Revised
Account Description Actual Actual Actual Actual Actual Budget 2025-2026 5-Year Projection
2020-21 2021-22 2022-23 2023-24 2024-25 FY 2026/27 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Revenues
101-00-40001-000 Secured 9,834,557 10,480,500 11,000,972 12,024,626 12,787,864 13,955,000 14,513,200 15,093,728 15,772,946 16,561,593 17,472,481 101-00-40002-000 Unsecured 437,101 410,649 451,071 508,535 537,037 564,000 586,560 610,022 637,473 669,347 706,161 101-00-40004-000 SB 813 Redemption (supplementa 324,085 328,318 406,915 313,384 205,002 363,500 378,040 393,162 410,854 431,397 455,123 101-00-40006-000 Property Tax In Lieu of VLF 751,425 1,264,027 1,873,858 947,113 1,448,354 1,312,000 1,100,000 1,144,000 1,195,480 1,255,254 1,324,293 101-00-40010-000 Unsecured SB813 Redemp/Suppl 669 3,468 10,199 1,965 - - - - - 0 101-00-42005-000 Property Transfer Tax 702,515 748,980 506,554 677,899 683,916 771,000 801,840 833,914 871,440 915,012 965,337 Total Property Taxes 12,050,352 13,232,475 14,242,837 14,481,756 15,664,137- 16,965,500 17,379,640 18,074,826 18,888,193 19,832,602 20,923,396 101-00-41001-000 Sales & Use Tax General 128,929 196,263 186,270 319,518 267,601 404,000 412,080 420,322 428,728 437,303 446,049 101-00-41002-040 Prop 172 Sales Tax for Police 98,406 108,747 113,868 114,588 116,127 125,000 127,500 130,050 132,651 135,304 138,010 Total Sales Taxes 227,335 305,011 300,138 434,106 383,728 529,000 539,580 550,372 561,379 572,607 584,059
64.3% 134.2% 98.4% 144.6% 88.4% 121.9% 102.0% 102.0% 102.0% 102.0% 102.0% 101-00-42001-000 Franchise Taxes-PG&E 266,694 262,941 299,959 314,381 344,445 355,000 362,100 367,532 371,207 374,919 378,668 101-00-42002-000 Franchise Tax-Cal Water 167,916 169,099 185,997 176,347 214,775 216,000 220,320 223,625 225,861 228,120 230,401 101-00-42003-000 Franchise Tax-Garbage 341,303 434,648 408,432 348,346 354,006 237,000 242,000 245,630 248,086 250,567 253,073 101-00-42004-000 Franchise Taxes-Cable 132,467 102,734 169,021 133,468 125,962 135,000 137,700 139,766 141,163 142,575 144,001 Total Franchise Fees 908,381 969,422 1,063,409 972,542 1,039,187 943,000 962,120 976,552 986,317 996,180 1,006,142
98.5% 106.7% 109.7% 91.5% 106.9% 97.0% 102.0% 101.5% 101.0% 101.0% 101.0% 101-00-40005-000 Homeowners Exemption 33,785 34,008 33,988 33,443 33,415 42,000 42,840 43,697 44,571 45,462 46,371 101-00-40007-000 Motor Veh. Lic Fees (MVLF) 5,157 7,988 7,156 8,623 11,324 10,980 11,200 11,424 11,652 11,885 12,123 Total Intergovernmental 38,942 41,996 41,143 42,066 44,738 52,980 54,040 55,120 56,223 57,347 58,494
98.3% 107.8% 98.0% 102.2% 106.4% 125.9% 102.0% 102.0% 102.0% 102.0% 102.0% 101-00-43001-000 Business Licenses 264,162 253,779 269,739 279,184 271,108 298,000 303,960 308,519 311,605 314,721 317,868 Total Business License Tax 264,162 253,779 269,739 279,184 271,108 298,000 303,960 308,519 311,605 314,721 317,868 101.1% 96.1% 106.3% 103.5% 97.1% 106.7% 102.0% 101.5% 101.0% 101.0% 101.0% 101-00-47001-000 Home Occupation Permit 200 300 7,416 - 300 300 300 300 300 300 101-00-47019-020 Zoning & Planning Fees 231,510 288,979 321,042 338,774 489,938 560,000 575,000 620,000 638,600 651,372 664,399 Total Planning Revenue 231,710 289,279 321,042 346,190 489,938 560,300 575,300 620,300 638,900 651,672 664,699 105.5% 124.8% 111.0% 107.8% 141.5% 161.8% 102.7% 107.8% 103.0% 102.0% 102.0%
101-00-47002-025 Building Permit Fee 1,185,419 1,141,371 961,859 1,011,290 1,446,832 1,680,400 1,730,812 1,782,736 1,836,218 1,872,943 1,910,402 101-00-47004-025 Grading & Drainage 80,054 59,281 60,562 101,790 158,522 196,000 201,880 207,936 214,174 218,458 222,827 101-00-47021-025 Plan Check Fee 438,926 408,671 389,786 429,353 468,895 602,000 620,060 638,662 657,822 670,978 684,398 101-00-47030-025 Tree Removal Plan Check 61,540 61,043 84,574 107,891 136,444 169,000 174,070 179,292 184,671 188,364 192,132 101-00-47050-025 Penalty No Building Permit 31,894 10,394 10,207 4,954 54,129 35,456 15,000 15,000 10,000 10,000 10,000 Total Building Revenue 1,797,832 1,680,760 1,506,988 1,655,279 2,264,822 2,682,856 2,741,822 2,823,627 2,902,885 2,960,743 3,019,758 135.1% 93.5% 89.7% 109.8% 136.8% # 162.1% 102.2% 103.0% 102.8% 102.0% 102.0% 101-00-44001-040 Municipal & Vehicle Code Fines 1,822 6,331 8,944 5,364 7,633 6,500 6,630 6,763 6,898 7,036 7,177 101-00-44002-040 Other Fines & Forfeiture (County) 44,118 55,349 56,449 64,883 76,980 59,000 60,180 61,384 62,611 63,863 65,141 101-00-45007-040 POST Reimb 9,127 10,292 26,145 25,027 7,459 18,000 18,360 18,727 19,102 19,484 19,873 101-00-47005-040 Other Licenses & Permit 3,255 6,431 2,382 5,885 10,509 11,000 11,220 11,444 11,673 11,907 12,145 101-00-47009-040 Photocopy Fee 204 130 184 154 186 150 153 156 159 162 166 101-00-47011-040 Alarm Sign Fees 1,440 2,660 1,280 1,982 1,120 1,700 1,734 1,769 1,804 1,840 1,877 101-00-47012-040 Vehicle Release 2,176 2,498 473 1,071 1,650 1,100 1,122 1,144 1,167 1,191 1,214 101-00-47013-040 Police Report 15 93 7 - - - - - -
101-00-47014-040 Fingerprinting Fee 160 - 70 - - - - - - 101-00-47016-040 Special Service Fee 8,788 9,797 16,646 19,418 12,000 12,240 12,485 12,734 12,989 13,249 101-00-47046-040 Alarm Permit Fee 5,100 5,100 48,350 4,050 38,650 85,000 90,000 90,000 90,000 90,000 90,000 101-00-47049-040 False Alarm Fees 32,700 8,100 4,600 8,100 11,000 11,220 11,444 11,673 11,907 12,145 101-00-48501-040 Donation/Contribution 306 306 236,000 424,003 240,000 240,000 240,000 240,000 240,000 240,000 101-00-48502-040 Miscellaneous Income 386 657 132 601 77 - - - - - - 101-00-48505-040 SRO Reimbursement 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 Total Police Revenue 67,934 131,110 162,541 466,355 695,862- 545,450 552,859 555,316 557,823 560,379 562,987
38.5% 193.0% 124.0% 286.9% 149.2% 117.0% 101.4% 100.4% 100.5% 100.5% 100.5% 101-00-45016-058 DOC-Cal Recylce Grant 5,000 5,000 5,000 80,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 101-00-45019-050 ABAG Grant 20,000 - - - - - -
101-00-45021-053 Highway Maint Reimbursement 35,700 35,700 35,700 - 35,700 35,700 35,700 35,700 35,700 35,700 35,700 101-00-47003-050 Encroachment 654,992 591,210 422,281 467,571 456,120 681,000 701,430 722,473 744,147 759,030 774,211 101-00-47052-050 Chargepoint Charging Stations 1,748 5,307 8,089 8,000 Total DPW Revenue 695,692 631,910 464,730 572,878 504,909 729,700 742,130 763,173 784,847 799,730 814,911 Town of Atherton Factor Table FY 2026/27 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 General Fund 101 Factor-Property 0.040 0.040 0.045 0.050 0.055 Revenue & Expenditures 5-Yr Proj Factor-Building 0.030 0.030 0.030 0.020 0.020 Factor-Oth-Low 0.020 0.020 0.020 0.020 0.020
Factor-Oth-High 0.020 0.015 0.010 0.010 0.010
Salary+Benefits 0.040 0.040 0.040 0.040 0.040
Other Admin 0.040 0.040 0.040 0.040 0.040
Planning 0.030 0.030 0.030 0.030 0.030
6.25% 2.44% 4.00% 4.50% 5.00% 5.50%
Revised
Account Description Actual Actual Actual Actual Actual Budget 2025-2026 5-Year Projection
2020-21 2021-22 2022-23 2023-24 2024-25 FY 2026/27 2027/28 FY 2028/29 FY 2029/30 FY 2030/31
160.9% 90.8% 73.5% 123.3% 88.1% # 127.4% 101.7% 102.8% 102.8% 101.9% 101.9% 101-00-47022-058 Social Fees 14,581 89,026 85,487 34,300 52,760 48,000 48,960 49,694 50,191 50,693 51,200 101-00-47025-058 Class Fees - 7,260 8,278 9,963 9,780 15,700 16,014 16,254 16,417 16,581 16,747 101-00-47028-058 Weddings 19,573 19,499 22,186 800 5,000 5,100 5,177 5,228 5,281 5,333 101-00-47029-058 Park Day Use Fee 11,288 16,327 15,234 11,220 12,700 19,000 19,380 19,671 19,867 20,066 20,267 101-00-47033-058 Catering Service Fee 7,139 34,839 5,178 - - - - - - 101-00-47039-058 Park Rev-Admin 30% Non-Resident 9,346 19,171 8,784 - - - - - - - 101-00-47040-058 Park Rev-Admin 15% Resident 338 5,970 1,515 - - - - - - - Total Park Program Revenue 55,603 164,391 176,322 61,462 75,240 87,700 89,454 90,796 91,704 92,621 93,547
30.5% 295.7% 107.3% 34.9% 142.7% 102.0% 101.5% 101.0% 101.0% 101.0% 101-00-44003-000 Heritage Tree Damage Fee 37,313 136,260 35,400 60,900 181,186 153,000 156,060 159,181 162,365 165,612 168,924 101-00-40004-000 C & D Deposit Forfeited 322,600 655,900 874,200 1,022,800 92,507 500,000 500,000 500,000 500,000 500,000 500,000 101-00-45016-000 DOC Grant 20,678 - 43,814 - .
101-00-45019-000 Grant 10,000 - 155,973 - - - - -
101-00-45020-000 Other Reimbursements 2,599 31,501 260 650 - - - - - 101-00-47005-000 Other Licenses & Permit 6,141 - - - - - - - 101-00-47005-012 Other Licenses & Permit 974 2,100 1,800 1,350 1,725 1,500 1,500 1,500 1,500 1,500 1,500 101-00-47009-000 Photocopy Fee 652 37 605 - - - - - -
101-00-47031-030 Tree Inspection Fee 39,780 36,442 32,159 49,917 82,927 80,000 81,600 83,232 84,897 86,595 88,326 101-00-47036-030 Admin Citation (code enforcement) 114,850 10,300 113,100 71,800 42,200 37,800 38,556 39,327 40,114 40,916 41,734 101-00-47038-000 Banner Permit Fee 1,763 2,025 1,725 1,763 2,550 2,300 2,346 2,393 2,441 2,490 2,539 101-00-47045-000 Drone Application Fee 250 - 400 408 416 424 433 442 101-00-47055-050 Café Rent 18,986 17,000 17,340 17,687 18,041 18,401 18,769 101-00-48001-000 Interest Income (89,438) (518,658) 323,053 1,044,261 1,145,484 320,000 326,400 332,928 339,587 346,378 353,306 101-00-48002-000 Cell Antenna Lease 64,663 67,896 70,775 73,606 76,550 74,816 77,808 80,920 84,157 87,523 91,024 101-00-48003-000 Property Rental - Playschool 41,668 67,154 53,420 56,617 69,155 70,000 71,400 72,471 73,196 73,928 74,667 101-00-48004-000 Sale of Property 5 - - - - - -
101-00-48005-000 Post Office 2,628 1,690 1,852 1,628 1,225 1,500 1,530 1,561 1,592 1,624 1,656 101-00-48501-000 Donations/Contributions 1,000 2,250 8,050 - - - - - - 101-00-48502-000 Miscellaneous Income 10,164 45,027 7,747 8,098 10,504 4,000 4,080 4,141 4,183 4,224 4,267 101-00-48506-000 Mitigation Fees 115,600 - - - - - -
101-00-48507-000 Settlement/Claims 13,423 28,721 4,396 1,429 12,554 5,000 5,100 5,202 5,306 5,412 Total Misc. Revenues 1,304,142 527,064 1,550,092 2,430,929 2,050,732 1,275,520 1,284,028 1,300,857 1,317,697 1,334,930 1,352,568
15.1% 40.4% 294.1% 156.8% 84.4% # 52.5% 100.7% 101.3% 101.3% 101.3% 101.3% Total Operating Revenues 17,642,085 18,227,196 20,098,982 21,742,746 23,484,401 24,670,006 25,224,933 26,119,458 27,097,572 28,173,532 29,398,428 Town of Atherton Factor Table FY 2026/27 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 General Fund 101 Factor-Property 0.040 0.040 0.045 0.050 0.055 Revenue & Expenditures 5-Yr Proj Factor-Building 0.030 0.030 0.030 0.020 0.020 Factor-Oth-Low 0.020 0.020 0.020 0.020 0.020
Factor-Oth-High 0.020 0.015 0.010 0.010 0.010
Salary+Benefits 0.040 0.040 0.040 0.040 0.040
Other Admin 0.040 0.040 0.040 0.040 0.040
Planning 0.030 0.030 0.030 0.030 0.030
6.25% 2.44% 4.00% 4.50% 5.00% 5.50%
Revised
Account Description Actual Actual Actual Actual Actual Budget 2025-2026 5-Year Projection
2020-21 2021-22 2022-23 2023-24 2024-25 FY 2026/27 2027/28 FY 2028/29 FY 2029/30 FY 2030/31
Expenditures
FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25
FY 2024/25 FY 2026/27 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 City Council Department 50,108 48,972 58,211 47,050 36,846 76,200 79,629 83,212 86,125 88,708 91,370 Administration Department 854,155 1,086,144 1,362,821 1,340,399 1,325,750 1,496,288 1,444,642 1,500,342 1,557,672 1,604,402 1,652,534 City Attorney Department 252,020 242,338 282,725 300,358 224,885 310,000 323,950 338,528 350,376 360,888 371,714 Finance Department 805,458 835,390 842,674 837,421 906,966 944,442 914,537 949,215 985,496 1,015,061 1,045,513 Planning Department 453,479 402,922 937,248 1,668,164 1,375,595 1,257,350 992,645 817,352 850,046 884,048 919,410 Building Department 1,331,719 1,284,442 1,171,569 1,268,278 1,544,454 2,054,371 1,986,171 2,064,458 2,147,036 2,230,420 2,317,064 Inter-dept 800,379 816,792 942,222 992,573 1,111,593 1,215,162 1,952,404 2,034,987 2,148,432 2,192,729 2,233,419 Police Department 8,309,741 14,055,499 9,021,928 9,788,573 13,075,794 11,379,509 11,806,460 12,253,874 12,832,317 13,175,796 13,522,400 Public Works Department (adj) 1,641,026 1,881,250 2,221,437 2,605,944 2,789,444 4,015,433 3,963,601 4,133,812 4,282,714 4,411,195 4,536,899 Total Operating Expenditures 14,498,085 20,653,749 16,840,834 18,848,759 22,391,327- 22,748,755 23,464,041 24,175,781 25,240,213 25,963,247 26,690,322
0.0% -18.5% 120.7% 103.1% 103.0% 104.4% 102.9% 102.8%
Excess (Deficiency) of Revenues
Over Expenditures 3,144,001 (2,426,554) 3,258,148 2,893,987 1,093,074 1,921,251 1,760,892 1,943,677 1,857,359 2,210,286 2,708,105 Other Financing Sources/(Uses)
Trsfr in/(out) CIP (1,350,000) (3,340,000) (5,890,000) (4,450,000) (5,555,000) (2,265,000) (3,715,000) (1,465,000) (5,465,000) (6,500,000) ERAF 1,863,658 2,488,713 2,339,065 2,663,605 2,771,578 3,058,034 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 COVID-AMERICA RESCUE PLAN 1,707,322
Bayfront Canal Leaseback Funds 1,350,000
Trsfr in/(out) Employee Benefit Fund 800,000
2020 COP Lease Payment (837,930) (861,871) (861,871) (861,871) (861,871) (861,871) (861,871) (861,871) (861,871) (861,871) (861,871) Transfer out Const.406-COP Funds (5,965,635) (3,640,557) (1,189,037) Trsfr in/(out) Facilities Construction Fd (8,924,190)
Total Transfers In/(Out) (13,864,098) (306,393) (3,051,844) (4,088,267) (1,740,293) (3,358,837) (626,871) (2,076,871) 173,129 (3,826,871) (4,861,871) 228.4% 2.2% 996.1% 134.0% 42.6% 110.1% 18.7% 331.3% -8.3% -2210.4% 127.0% Town of Atherton Factor Table FY 2026/27 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 General Fund 101 Factor-Property 0.040 0.040 0.045 0.050 0.055 Revenue & Expenditures 5-Yr Proj Factor-Building 0.030 0.030 0.030 0.020 0.020 Factor-Oth-Low 0.020 0.020 0.020 0.020 0.020
Factor-Oth-High 0.020 0.015 0.010 0.010 0.010
Salary+Benefits 0.040 0.040 0.040 0.040 0.040
Other Admin 0.040 0.040 0.040 0.040 0.040
Planning 0.030 0.030 0.030 0.030 0.030
6.25% 2.44% 4.00% 4.50% 5.00% 5.50%
Revised
Account Description Actual Actual Actual Actual Actual Budget 2025-2026 5-Year Projection
2020-21 2021-22 2022-23 2023-24 2024-25 FY 2026/27 2027/28 FY 2028/29 FY 2029/30 FY 2030/31
Incr/(Decr) of General Fund Reserve (10,720,097) (2,732,947) 206,304 (1,194,279) (647,219) (1,437,586) 1,134,021 (133,194) 2,030,488 (1,616,585) (2,153,765) Net Change in Fund Balance (10,720,097) (2,732,947) 206,304 (1,194,279) (647,219)- (1,437,586) 1,134,021 (133,194) 2,030,488 (1,616,585) (2,153,765) Beginning Fund Balance 27,038,377 16,318,280 13,585,333 13,791,637 12,597,358 11,950,139 10,512,553 11,646,574 11,513,380 13,543,868 11,927,282 Ending Fund Balance 16,318,280 13,585,333 13,791,637 12,597,358 11,950,139 10,512,553 11,646,574 11,513,380 13,543,868 11,927,282 9,773,517
76.2% 110.8% 98.9% 117.6% 88.1% 81.9%
Fund Balance Schedule
15% Emergency Reserve 2,174,713 3,098,062 2,526,125 2,827,314 3,358,699 3,412,313 3,519,606 3,626,367 3,786,032 3,894,487 4,003,548 15% Reserve 2,899,617 3,098,062 2,526,125 2,827,314 3,358,699 3,412,313 3,519,606 3,626,367 3,786,032 3,894,487 4,003,548 Available Fund Balance 11,243,950 7,389,209 8,739,387 6,942,731 5,232,741 3,687,927 4,607,362 4,260,646 5,971,804 4,138,308 1,766,420 Ending Fund Balance 16,318,280 13,585,333 13,791,637 12,597,358 11,950,139 10,512,553 11,646,574 11,513,380 13,543,868 11,927,282 9,773,517
76.2% 110.8% 98.9% 117.6% 88.1% 81.9%
Town of Atherton Factor Table FY 2026/27 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 General Fund 101 Factor-Property 0.040 0.040 0.045 0.050 0.055 Revenue & Expenditures 5-Yr Proj Factor-Building 0.030 0.030 0.030 0.020 0.020 Factor-Oth-Low 0.020 0.020 0.020 0.020 0.020
Factor-Oth-High 0.020 0.015 0.010 0.010 0.010
Salary+Benefits 0.040 0.040 0.040 0.040 0.040
Other Admin 0.040 0.040 0.040 0.040 0.040
Planning 0.030 0.030 0.030 0.030 0.030
6.25% 2.44% 4.00% 4.50% 5.00% 5.50%
Revised
Account Description Actual Actual Actual Actual Actual Budget 2025-2026 5-Year Projection
2020-21 2021-22 2022-23 2023-24 2024-25 FY 2026/27 2027/28 FY 2028/29 FY 2029/30 FY 2030/31
Town of Atherton
2026/27
Budget Study Session Page 25 of 45
Highlights Of Budget
Kick-Off & Overview
• Recap of FY 2025/26 Year-End Projected Fiscal
Condition
• Review of Major Revenue Sources & 5-Year Forecasts
• Review of Major Expenditure Categories & 5-Year
Forecasts
• General Budget Process & Discussion
• Budget Calendar
General Fund
Revenues to Expenditures
(Impact to Fund Balance)
FY 25/26 Budget FY 25/26 Estimated
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000 $27,212,266 $27,728,040
$22,426,255 $22,748,755
$6,416,87 $6,416,871
Revenues Expenditures Transfers Out
Over/(Under): ($1,630,860) ($1,437,586)
Fund Balance and Reserves FY
2025/26
FY 2025/26 Expenditures (Adjusted) $22,748,755
Projected FY 25/26 Ending Fund Balance $10,512,552
15% Emergency Reserve $3,412,313
15% Contingency Reserve $3,412,313
TOTAL RESERVE REQUIREMENT $6,824,626
General Fund Unallocated Balance $3,687,926
GF Major Revenue Sources
5-Year Forecasts
• Property Tax (~62% of GF Revenue)
• Building Fees (~10% of GF Revenue)
• ERAF (~11% - below the line of GF revenue)
GF Major Revenue Sources
5-Year Forecasts
Major
Revenues
FY 2025/26 FY 2026/27 FY
2027/28
FY 2028/29 FY
2029/30
FY
2030/31
Property Taxes $16,965,50
0 $17,379,64
0 $18,074,82
6 $18,888,19
3 $19,832,60
2 $20,923,39
6 Building Fees $2,647,000 $2,741,822 $2,823,627 $2,902,885 $2,960,743 $3,019,758 Subtotal $19,612,90
0 $20,121,46
2 $20,898,45
3 $21,791,07
8 $22,793,34
5 $23,943,15
4 Excess ERAF $3,058,034 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 Total
Revenues
$22,670,93
4 $22,621,46
2 $23,398,45
3 $24,291,07
8 $25,293,34
5 $26,443,15
4 Property Taxes are projected at 4%, 4%, 4.5%, 5% & 5.5% Building Fees are projected at 3%, 3%, 3%, 2% & 2%
ERAF is set at $2.5m as "below the line” revenue Page 30 of 45 GF Other Revenue Sources
5-Year Forecasts
Major
Revenues
FY 2025/26 FY 2026/27 FY 2027/28 FY
2028/29
FY
2028/30
FY
2030/31
Sales/Use Tax $529,000 $539,580 $550,372 $561,379 $572,607 $584,059 Franchise Fees $943,000 $962,120 $976,552 $986,317 $996,180 $1,006,14 2 Business
License
$298,000 $303,960 $308,519 $311,605 $311,605 $317,868
Planning $560,300 $575,300 $620,300 $638,900 $638,900 $664,699 DPW $882,956 $742,130 $763,173 $784,847 $784,847 $814,911 Park $87,700 $89,454 $90,796 $91,704 $91,704 $93,547
Other $1,756,150 $1,890,927 $1,911,293 $1,931,743 $1,931,743 $1,974,04 9 Total $5,057,106 $5,103,471 $5,221,005 $5,306,495 $5,306,495 $5,455,27 5 Projections are conservative at 1%-2%. Planning revenues are at 2 to 3%.
Major Revenue Sources
Issues to Watch
• Property Tax revenue continues to be monitored
• Combined FY 23/24 & 24/25 VLF Shortfall ~$973,168
• VLF Shortfall will continue to be issue in future years • ERAF is still treated as one-time revenue at $2.5m; could be adjusted to $2.75m
• Franchise Fee Reduction to 5% will gradually return to 10% • To the extent possible, grant funds should continue to be used to augment capital projects, but not basic operations
GF Major Expenditures
% of Budget
Administration
6%
Finance
4%
Building
9%
Planning
4%
Police
51%
Public Works
17%
Interdepartmental
9%
Major Components of
Operational Costs
• Significant Professional Service Contracts
• Building Contract & IT Services
• MCE
• Contract Custodial Services
• Landscape Services
• Planning Services
• Legal Services
• Building Facility Maintenance Services Page 34 of 45
Major Components of
Operational Expenses
• Labor Costs (forecasting forward @ 3.5%, 3.5%, 4%, 3%) • Pension Costs
• 2026/27 Local Miscellaneous – 12.72%
• 2026/27 Local Safety – 29.38%
• Operational Expenses (forecasting forward @ 4.5%, 4.5%, 3.5%, 3%) • CalPERS UAL – Misc. $683K; Public Safety $1.36m
• The $5m payment to CalPERS reduced costs by $356K in FY 22/23, $422K in FY 23/24, $449K in FY24/25 and $68K in FY26/27.
• Savings from the $3m payment to CalPERS will be reflected in future actuarial reports but will result in a $5.4m savings once fully amortized.
Unfunded Accrued Liability
Unfunded Accrued Liability Payments
PLANS FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Miscellaneous $598,108 $682,560 $708,000 $775,000 $782,000 $787,000 Public Safety $955,266 $1,366,330 $1,426,000 $1,583,000 $1,589,000 $1,588,000 Total $1,553,376 $2,048,890 $2,134,000 $2,358,000 $2,371,000 $2,375,000 Ø UAL Payments are invoiced at beginning of each FY
Ø FY 2025/26 UAL ($1.553m)actual
Ø FY 2026/27 UAL Payments ($2.05m):
Ø Miscellaneous - $598k
Ø Public Safety - $955m
Ø Total Pension Liability $18.67m:
Ø $3m ADP will be updated on June 30, 2025 Actuarial Report Page 36 of 45 Reserve Balances
• General Fund (GF) Committed Fund Balances –
• Emergency Reserve - 15% of actual GF op. expenditures • Operating Reserve - 15% of actual GF op. expenditures • Unallocated Fund Balance – Any remaining balance not reserved, committed, or specifically assigned.
• The 5-Year Financial Planning Spreadsheet will be updated and will be part of the Operations and CIP Meetings
Summary & Forecast
General Fund FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30
FY
2030/31
Major Revenue
(includes ERAF)
$22,670,934 $22,621,462 $23,398,453 $24,291,078 $25,293,345 $26,443,154 Other Revenue $5,057,106 $5,103,471 $5,221,005 $5,306,495 $5,380,187 $5,455,275 Total Revenue $27,728,040 $27,724,933 $28,619,458 $29,597,573 $30,673,532 $31,898,429 Salaries/Benefits ($10,491,898) ($10,859,111) ($11,239,180) ($11,688,747) ($12,039,40 9)
($12,400,59
2)
Op Ex ($10,416,994) ($10,556,038) ($10,802,601) ($11,193,466) ($11,552,838 )
($11,914,73
2)
CalPERS UAL ($1,839,866) ($2,048,890) ($2,134,000) ($2,358,000) ($2,371,000) ($2,375,000) Debt Service ($861,871) ($861,871) ($861,871) ($861,871) ($861,871) ($861,871) CIP
Allocation/Other
($5,555,000) ($2,265,000) ($3,715,000) ($1,465,000) ($5,465,000) ($6,500,000) Net to Fund
Balance
Over/(Under)
($1,437,586) $1,134,021 ($133,194) $2,030,489 ($1,616,586) ($2,153,766) Projections are not actual expenditures.
Annual requirements may be different as we go through the budget process. Page 38 of 45 Fund Balance Projections
General Fund FY
2025/26
FY
2026/27
FY
2027/28
FY
2028/29
FY
2029/30
FY 2030/31
Beginning Balance 11,950,139 $10,512,553 $11,646,574 $11,513,380 $13,543,868 $11,927,282 Projected
Over/(Under)
($1,437,586) $1,134,021 ($133,194) $2,030,489 ($1,616,585) ($2,153,765) Est. Ending Fund
Balance (including
Reserves) $10,512,553 $11,646,574 $11,513,380 $13,543,868 $11,927,282 $9,773,517 Remaining
Unallocated
Fund Balance*
$3,687,927 $4,607,362 $4,260,646 $5,971,804 $4,138,308 $1,766,420 *Does Include Estimates: General Fund estimate allocations to Capital Projects.
The Unallocated Fund Balance is a rolling balance.
Process/Discussion/Calendar
• Operations Budget – April 1
• Capital Improvement Budget – May 6
• Budget Study Session – June 3
• Budget Adoption – June 17
Town of Atherton
Questions?
Item No. 2
Town of Atherton
CITY COUNCIL STAFF REPORT – STUDY SESSION
TO: HONORABLE MAYOR AND CITY COUNCIL
GEORGE RODERICKS, CITY MANAGER
FROM: STEVEN D. MCCULLEY, CHIEF OF POLICE
DATE: March 4, 2026
SUBJECT: DEPARTMENT OF POLICE INTERNAL AUDIT AND
INSPECTION REPORTS
RECOMMENDATION
Review the annual audit and inspection reports and provide staff with feedback.
BACKGROUND/ANALYSIS
The purpose of police department annual audits is to ensure transparency, accountability, and the effective functioning of law enforcement agencies. These audits serve several important reasons:
Ensure Adherence to Policies and Procedures:
• Annual audits verify that the police department is operating in accordance with established policies, procedures, and legal standards.
Identify Non-Compliance:
• Identify any instances of non-compliance and take corrective actions to address any deviations from established protocols.
Enhance Accountability:
• Audits provide an external review mechanism to hold the police department accountable for its actions and decisions.
Prevent Abuse of Power:
• Regular audits help prevent the misuse or abuse of law enforcement powers by ensuring adherence to ethical and legal standards.
PD Annual Internal Audits/Inspections
March 4, 2026
Identify Training Needs:
• Identify areas where additional training or development may be necessary for personnel.
Evaluate Operational Efficiency and Readiness:
• Assess the efficiency and effectiveness of police operations to ensure the department is adequately addressing public safety concerns and is ready to respond to all hazards.
Identify Areas for Improvement:
• Identify operational areas that may require improvement or optimization.
Build Community Trust:
• Demonstrates a commitment to transparency, fostering trust between the police department and the community.
Identify Areas for Enhancement:
• Audits highlight areas where the police department can improve its operations, policies, and procedures.
Facilitate Continuous Learning:
• Encourage a culture of continuous improvement by learning from audit findings and implementing necessary changes.
Ensure Legal Compliance:
• Confirm that the police department operates within the legal framework and complies with federal, state, and local laws.
Risk Mitigation:
• Identify and mitigate legal risks associated with law enforcement activities.
In summary, police department annual audits serve as a proactive measure to uphold the highest standards of professionalism, ethics, and accountability. They contribute to the overall goal of maintaining public safety while building and maintaining trust between law enforcement and the residents of Atherton. For Council discussion, please note that the ALPR Reports include an expanded discussion of ALPR use, needs, and protocols. Included Audits are:
● Automated License Plate Reader (ALPR) Camera Audit
PD Annual Internal Audits/Inspections
March 4, 2026
● ALPR System Analysis Report
● Body Worn Camera Audit
● Evidence and Property Audit
● Firearms Audit and Weapons Inspections
● K-9 Program Audit
● Officer Inspections
● Reserve Officer Unit Audit
● Taser Audit
● Vehicle Inspection Audit
● Administrative Investigations Review
● Racial and Identity Profiling Act (RIPA) Compliance Audit ● Residential Alarm Monitoring Program Report
● Video Surveillance System Audit
● Unmanned Aerial System (Drone) Audit
FISCAL IMPACT
There is no fiscal impact related to this staff report.
GOAL ALIGNMENT
Goal E – Strengthen Community Engagement and Transparency Goal F – Be a Forward-Thinking, Well-Managed, Well-Planned Town
PUBLIC NOTICE
Public notification was achieved by posting the agenda, with this agenda item being listed, at least 72 hours prior to the meeting in print and electronically. Information about the project is also disseminated via the Town’s electronic News Flash and Atherton Online. There are approximately 1,200 subscribers to the Town’s electronic News Flash publications. Subscribers include residents as well as stakeholders – to include, but be not limited to, media outlets, school districts, Menlo Park Fire District, service provides (water, power, and sewer), and regional elected officials.
PD Annual Internal Audits/Inspections
March 4, 2026
COMMISSION/COMMITTEE FEEDBACK/REFERRAL
This item has not been before a Town Committee or Commission.
ATTACHMENTS
NONE