Brisbane City Council
May 7, 2026

-1-
City of Brisbane
City Council Housing Authority and
GVMID Meeting Agenda
Thursday, May 7, 2026 at 6:30 PM ● Hybrid Meeting ● 50 Park Place, Brisbane, CA The public may observe/participate in City Council meetings using remote public comment options or by attending in person. The City Council may take action on any item listed in the agenda.

To Address the Council, HA & GVMID Board
In Person:

Location: Community Meeting Room 50 Park Place, Brisbane, CA 94005 To address the City Council on any item – whether on the posted agenda or not – please fill out a Request to Speak Form located in the Community Meeting Room Lobby and submit it to the City Clerk, preferably before the start of the meeting. Speakers are not required to submit their name or address.

Remote Participation:

Members of the public may observe/participate in the City Council meeting by logging into the Zoom Webinar listed below. City Council meetings may also be viewed live and/or on-demand via the City’s YouTube Channel, youtube.com/brisbaneca, or on Comcast Ch. 27. Archived videos may be replayed on the City’s website, brisbaneca.org/meetings. Please be advised that if there are technological difficulties, the meeting will nevertheless continue if remote participation is available.

The agenda materials may be viewed online at brisbaneca.org at least 72 hours prior to a Regular Meeting, and at least 24 hours prior to a Special Meeting.

Remote Public Comments:

Remote meeting participants may address the City Council via Zoom Webinar. Aside from commenting personally while in the Zoom Webinar, you can also use the call in number. The public comments received will be noted for the record during Oral Communications 1 and 2 or during an agenda item. We encourage you to email comments in advance of the meeting to [email protected]. That email address, however, will not be monitored during the meeting and emails received during the meeting will not be responded to or brought to the attention of the City Council during the meeting.

Join Zoom Webinar: zoom.us (please use the latest version: zoom.us/download) brisbaneca.org/cc-zoom
Webinar ID: 991 9362 8666
Call In Number: 1 (669) 900-9128
Note: Callers dial *9 to “raise hand” and dial *6 to mute/unmute.

Special Assistance:

If you need special assistance to participate in this meeting, please contact the City Clerk at (415) 508- 2113.

Notification in advance of the meeting will enable the City to make reasonable arrangements to ensure

May 7, 2026 -2- 6:30 PM
accessibility to this meeting.

Writings that Are Received After the Agenda Has Been Posted Any writings that are received after the agenda has been posted but before 4pm of the day of the meeting will be available for public inspection at the front lobby in City Hall and on the internet (brisbaneca.org/meetings).

Any writings that are received after 4pm of the day of the meeting will be distributed to the Council and made available for public inspection at the front lobby and on the internet the day after the meeting (brisbaneca.org/meetings).

Call to Order – Pledge of Allegiance
Roll Call
A. Remote Attendance Under the Just Cause Provisions of the Brown Act Adoption of Agenda
Awards and Presentations
B. Youth Advisory Committee Annual Presentation
Oral Communications No. 1
Consent Calendar
C. Proclaiming May 2026 as Asian American Native Hawaiian Pacific Islander Heritage Month D. Proclaiming May 2026 as Wildfire Preparedness Month
E. Proclaiming Week of May 17-23, 2026 as Emergency Medical Services Week F. Approve Minutes of City Council Meeting of April 2, 2026 G. Approve Minutes of City Council Closed Session Meeting of April 6, 2026 H. Approve Minutes of City Council Closed Session Meeting of April 13, 2026 I. Approve Minutes of City Council Closed Session of April 16, 2026 J. Approve Minutes of Housing Authority Closed Session of April 16, 2026 K. Accept Investment Report as of March 2026
L. Adopt Resolution Approving Agreement with the County of San Mateo for Animal care and Control Services to be Provided by the Peninsula Humane Society & SPCA (PHS) M.

Adopt a Brisbane City Council Resolution and a GVMID Resolution approving the First Amendment to the Joint Exercise of Powers Agreement between the City and County of San Francisco, the City of Brisbane, and the Guadalupe Valley Municipal Improvement District for

May 7, 2026 -3- 6:30 PM
Wholesale Wastewater Treatment and Disposal Services
N. Approve Resolutions to Appoint Members to City Committees O. Adopt Resolution to Amend the Current Communication and Digital Media Coordinator and Senior Accounting Assistant Job Descriptions
P. Approve Cosponsorship of Lions Club Scholar Dinner
Q. Approve Cosponsorship of Brisbane Library's CaveSim Event R. Approve Cosponsorship of Brisbane Library's Lucha Libro Event S. Approve Cosponsorship of the Friends of the Brisbane Library's Citywide Garage Sale T. Approve Cosponsorship of Brisbane Chamber's Brassy, Bassy, & Broadway Event Continued Awards and Presentations
U. Swearing In Newly Appointed Committee Members
New Business
V. Review and Acceptance of the Fiscal Year 2022-2023 Audit W. Receive Sanitary Sewer Smoke Testing Informational Update X. Receive Local Hazard Mitigation Planning Update
Y. Discuss Public Art Advisory Committee Membership Composition and Consider Adopting a Resolution to Amend the Public Art Implementation Guidelines Staff Reports
Z. City Manager’s Report- City Updates and Upcoming Activities Mayor and Council Matters
AA. Future Agenda Items
BB. Countywide Assignments and Subcommittee Reports
i. Parkside 2 Ad Hoc Subcommittee Update
ii. Report Out on Subcommittee Meetings
iii. Upcoming Subcommittee Meetings
CC. Written Communications
Oral Communications No. 2
Adjournment

WHEREAS, during the month of May 2026, we celebrate the contributions and culture of Asian Americans, Native
Hawaiians, and Pacific Islander (AANHPI) communities; and WHEREAS, Asian Americans, Native Hawaiians and Pacific
Islanders are the second largest ethnic group in the City of Brisbane at 32% and the fastest growing racial group in the United States; and
WHEREAS, according to the Federal Asian Pacific American Council (FAPAC), the theme for AANHPI Heritage Month
2026 is “Power in Unity: Strengthening Communities
Together.” This theme emphasizes collective strength,
storytelling, and building bridges to foster resilience and connection within AANHPI communities; and
NOW THEREFORE, be it resolved by the City Council of the City of Brisbane, hereby recognizes May 2026 as Asian
American, Native Hawaiian and Pacific Islander Heritage Month in the City of Brisbane. We call upon all community members to learn more about the history of Asian
Americans, Native Hawaiians, and Pacific Islanders, and to observe this month by supporting local programs and
activities.

DATED this 7th day of May 2026.

City of Brisbane

PROCLAMATION
PROCLAIMING MAY 2026 AS ASIAN AMERICAN, NATIVE

HAWAIIAN, & PACIFIC ISLANDER HERITAGE MONTH
Coleen Mackin, Mayor

WHEREAS, in California, over 2 million homes are at risk of wildfire; and
WHEREAS, last year 8,036 wildfires burned 525,223 acres across the state; and
WHEREAS, ninety-five percent of all wildfires are humancaused. Human acts of carelessness result in wildfire disasters every year; and
WHEREAS, Genasys Protect, formally known as Zonehaven,
has been adopted as a county-wide tool to assist with
informed evacuations during wildfire and we encourage
“know your zone” before an emergency arises; and
WHEREAS, the North County Fire Authority encourages
fire-safe behavior by all who live, work, and recreate
throughout the City of Brisbane; and
WHEREAS, each of us can do our part to prepare for
wildfire emergencies by taking steps to make effective
changes to our homes and landscapes to reduce the risk of wildfire; and
NOW, THEREFORE, I, Coleen Mackin, Mayor of the City of
Brisbane, on behalf of the city council, do now proclaim May 2026 as “WILDFIRE PREPAREDNESS MONTH” and
encourage all Brisbane residents to increase their
knowledge and awareness of proper safety measures to
protect themselves from devastating effects of wildfires.

DATED this 7th day of May 2026.

City of Brisbane

PROCLAMATION

WILDFIRE PREPARENESS MONTH
MAY 2026
Coleen Mackin, Mayor

WHEREAS, emergency medical services is a vital public service; and WHEREAS, the members of emergency medical services teams are ready to provide lifesaving care to those in need 24 hours a day, seven days a week; and
WHEREAS, access to quality emergency care dramatically improves the survival and recovery rate of those who experience sudden illness or injury; and
WHEREAS, the emergency medical services system consists of first responders, emergency medical technicians, paramedics,
emergency medical dispatchers, firefighters, police officers, educators, administrators, pre-hospital nurses, emergency nurses, emergency physicians, trained members of the public, and other out of hospital medical care providers; and
WHEREAS, it is appropriate to recognize the value and the accomplishments of emergency medical services providers by designating the Emergency Medical Services Week; now
THEREFORE, I, Coleen Mackin, Mayor of the City of Brisbane, in recognition of this event do hereby proclaim the week of May 17 - 23, 2026, as

EMERGENCY MEDICAL SERVICES WEEK
The 52nd anniversary of EMS Week theme is EMS WEEK: Improving Outcomes, Together. I encourage the community to observe this week with appropriate programs, ceremonies, and activities in honor of the EMS profession and the essential service it provides.

DATED this 7th day of May 2026.

City of Brisbane

PROCLAMATION
Designating Week of May 17-23, 2026, as Emergency
Medical Services Week
Coleen Mackin, Mayor

BRISBANE CITY COUNCIL

ACTION MINUTES

CITY COUNCIL MEETING AGENDA
THURSDAY, APRIL 2, 2026
HYBRID MEETING, 50 PARK PLACE, BRISBANE, CA 94005
6:30 P.M. CALL TO ORDER – PLEDGE OF ALLEGIANCE
Mayor Mackin called the meeting to order at 6:31 P.M. and led the Pledge of Allegiance.

ROLL CALL
A. Remote Attendance Under the Just Cause Provisions of the Brown Act No Councilmembers attended the meeting remotely.

Councilmembers Present: Councilmembers Davis, Kern, Lentz, O’Connell and Mayor Mackin Councilmembers Absent: None
Staff Present: City Manager Dennis, City Clerk Padilla, City Attorney McMorrow, Legal Counsel Roush, Finance Director Yuen, Public Works Director Bozorginia, Assistant to the City Manager Cheung, Management Analyst Brown, and Admin Management Analyst Ibarra

REPORT OUT OF CLOSED SESSION
City Attorney McMorrow reported out of the Closed Session Meeting of March 23, 2026. He reported that Council gave direction to staff regarding the Public Employment Item and denied the liability claim.

ADOPTION OF AGENDA
Council made a request to Pull New Business Items I and Item L for further review and refinement.

Councilmember Davis made a motion, seconded by Councilmember Lentz, to adopt the agenda amended. The motion was carried unanimously by all present.

Ayes: Councilmembers Davis, Kern, Lentz, O’Connell and Mayor Mackin Noes: None

Absent: None

City Council Meeting Minutes
April 2, 2026

Abstain: None

PUBLIC COMMENT
Marjorie Ruiz from PG&E provided information about the new Report It App. An application that allows the public to communicate directly to PG&E.

Jimmy Sosa asked council to look into serious traffic issues on Tulare Street.

CONSENT CALENDAR
B. Approve Minutes of City Council Meeting of March 5, 2026 C. Approve Minutes of City Council Closed Session Meeting of March 19, 2026 D. Accept Investment Report as of February 2026
E. Adopt Resolution Authorizing the Director of Public Works or the City Clerk to Accept and Consent to Deeds or Grants of Real Estate
F. Adopt Resolution Approving and Recertifying of the City of Brisbane's 2026 Sewer System G. Adopt Resolution to Amend the Current Deputy Public Works Director Job Description Councilmember Davis made a motion, seconded by Councilmember Lentz, to approve Consent Calendar Items B-F The motion was carried unanimously by all present.

Ayes: Councilmembers Davis, Kern, Lentz, O’Connell and Mayor Mackin Noes: None

Absent: None
Abstain: None
After some Council questions, Councilmember O’Connell made a motion, seconded by Councilmember Davis, to approve Consent Calendar Item G. The motion was carried unanimously by all present.

Ayes: Councilmembers Davis, Kern, Lentz, O’Connell and Mayor Mackin Noes: None

Absent: None
Abstain: None

OLD BUSINESS
H. Halloween Street Closure Event Review
Assistant City Manager Cheung provided an comprehensive review of the Halloween Street Closure Event. After some council questions, Paul Bouscal suggested adding a food truck near Midtown Market and crossing guards on Visitacion.

City Council Meeting Minutes
April 2, 2026

Chris Florkowski commented that volunteers had a great experience. Street lighting to increase safety.

Diana S. commented on the great amount of trash on San Bruno Avenue due to the event. S Councilmembers thanked staff and community members for their ideas and time in making this event a success.

Councilmembers also looked forward to planning the 2026 Halloween Street Closure Event in the Fall.

NEW BUSINESS
I. Consider an Urgency Ordinance for a Moratorium on New Residential Development in the NCRO-2 District
This item was pulled from the meeting agenda.

J. Complete Streets Safety Committee 2025 Accomplishments & 2026 Work Plan City Engineer Bozorginia introduced Paul Bouscal, Chair of the Complete Streets Safety Committee. Mr. Bouscal presented the committee’s accomplishments in 2025 and the 2026 Work Plan which included the following:

1. Finalize the CSSC recommendation to address speeding and overall traffic safety issues on Visitacion Avenue and continue evaluating and recommending traffic‑safety improvements along Visitacion Avenue and San Bruno Avenue.

2. Through the Cycle 5 San Mateo County Office of Education School Travel Fellowship, evaluate and recommend safety improvements/plans for Brisbane Elementary School that advance the Safe Routes to School program goals.

3. Evaluate commercial truck circulation patterns and identify opportunities to improve freight mobility and safety

4. Conduct a citywide audit of sidewalk conditions and needs, crosswalk conditions, and tree-related sight obstructions

5. Conduct a citywide safety and infrastructure review of bicycle routes

6. Evaluate wayfinding signage for effectiveness and identify locations for additions, incorporating input from the Public Arts Advisory Committee
After some council questions, no public comment, Council gave their consensus of approval of the workplan.

K. Complete Streets Safety Committee Recommendations for Visitacion Avenue Corridor Safety and Operations
City Engineer Bozorginia reported that the Complete Streets Safety Committee provided recommendations for improvements to the Visitacion Avenue corridor. Staff is needing direction regarding prioritization and next steps within the following categories:

1. Pedestrian Safety Improvements

2. Traffic Flow Modifications

3. Enforcement Strategies

4. Parking Supply and Management
After council questions, Michele Salmon provided suggestions for stopping U-turns over double yellow lines, adding stop sign at every intersection, 2-hour parking enforcement, special parking permits for residents who

City Council Meeting Minutes
April 2, 2026

live on Visitacion, and no double parking.

Chris Florkowski commented that animorphic crosswalks, similar to the picture presented by Councilmember Kern, are designed to be viewed from one direction and is not an issue for the driver going the other direction.

Diana S. suggested replacing Safe Routes to School Medallions, provide options for the 5-way round about, and no U-turns on Visitacion Avenue.

Michele Salmon added legal U-turns should be allowed but not between the intersections in the middle of the street.

After Council discussion, Staff was directed to return to Council with a more defined capital projects scope and additional information on parking enforcement options.

L. Consider Adoption of Fiscal Year 2026-2027 Council Priorities This item was pulled from the meeting agenda.

STAFF REPORTS
M. City Manager’s Report- City Updates and Upcoming Activities City Manager Dennis reported on upcoming events.

MAYOR/COUNCIL MATTERS
N. Recruitment Update for Council Committees
After receiving a recruitment update from City Clerk Padilla, Staff were directed to schedule interviews with applicants.

O. Future Agenda Items
No future agenda items were proposed.

P. Countywide Assignments and Subcommittee Reports
i. Parkside 2 Ad Hoc Subcommittee Update
ii. Report Out on Subcommittee Meetings
iii. Upcoming Subcommittee Meetings
Council provided brief reports on their county assignment meetings.

Q. Written Communications
Written Correspondence was received from Lori Eames
Lloyd (4/2/26) item I for tonight's Council meeting Brisbane - NCRO-2 moratorium Mills (4/2/26) Support for Visitacion Avenue Improvements and Pedestrian Safety Enhancements
Leon (4/2/26) Preschool
Eanes (4/2/26) please vote no to the Quarry Development

City Council Meeting Minutes
April 2, 2026

Follien (4/1/26) Regarding the BCC Mtg Agenda New Business Item K. CSSC Recommendations for Visitacion Avenue
Kureshi (3/30/26) Proposed Development on San Bruno Mountain Wornum (3/23/26) Do not endanger critical wildlife on San Bruno mountain ORAL COMMUNICATIONS NO. 2
Chris Florkowski asked when did the City stop enforcing the two-hour parking limit and what’s to stop the City from enforcing this?

ADJOURNMENT
Mayor Mackin adjourned the meeting at 8:56 P.M.

Ingrid Padilla
City Clerk

BRISBANE CITY COUNCIL

ACTION MINUTES

CITY COUNCIL CLOSED SESSION MEETING AGENDA
MONDAY, APRIL 6, 2026
HYBRID MEETING, 25A PARK PLACE ANNEX CONFERENCE ROOM,
BRISBANE, CA 94005
3:30 P.M. CALL TO ORDER
A. Approval of the Closed Session Agenda
B. Public Comment. Members of the public may address the Councilmembers on any item on the closed session agenda
C. Adjournment into Closed Session
D.CONFERENCE WITH LEGAL COUNSEL—ANTICIPATED LITIGATION
Government Code, Section 54956.9 (d). Number of Cases: One Mayor Mackin called the meeting to order at 3:35 P.M.

Councilmember Lentz made a motion, seconded by Councilmember Davis to approve the Closed Session Meeting agenda as it stands. The motion passed unanimously by all present.

Ayes: Councilmembers Davis, Kern, Lentz, O’Connell and Mayor Mackin Noes: None

Absent: None
Abstain: None
There was no public comment. Mayor Mackin adjourned the meeting into Closed Session.

REPORT OUT OF CLOSED SESSION
Legal Counsel Roush reported that direction was provided to staff regarding Anticipated Litigation Item D.

ADJOURNMENT
The meeting was adjourned at 7:30 P.M.

Ingrid Padilla, City Clerk

BRISBANE CITY COUNCIL

ACTION MINUTES

CITY COUNCIL CLOSED SESSION MEETING AGENDA
MONDAY, APRIL 13, 2026
HYBRID MEETING, 25A PARK PLACE ANNEX CONFERENCE ROOM,
BRISBANE, CA 94005
3:30 P.M. CALL TO ORDER
A. Approval of the Closed Session Agenda
B. Public Comment. Members of the public may address the Councilmembers on any item on the closed session agenda
C. Adjournment into Closed Session
D.CONFERENCE WITH LEGAL COUNSEL—ANTICIPATED LITIGATION
Government Code, Section 54956.9 (d). Number of Cases: One Mayor Mackin called the meeting to order at 3:35 P.M.

Councilmember Lentz made a motion, seconded by Councilmember Kern to approve the Closed Session Meeting agenda as it stands. The motion passed unanimously by all present.

Ayes: Councilmembers Davis, Kern, Lentz, O’Connell and Mayor Mackin Noes: None

Absent: None
Abstain: None
There was no public comment. Mayor Mackin adjourned the meeting into Closed Session.

REPORT OUT OF CLOSED SESSION
Legal Counsel Roush reported that direction was provided to staff regarding Anticipated Litigation Item D.

ADJOURNMENT
The meeting was adjourned at 7:30 P.M.

Ingrid Padilla, City Clerk

BRISBANE CITY COUNCIL

ACTION MINUTES

CITY COUNCIL CLOSED SESSION MEETING AGENDA
THURSDAY, APRIL 16, 2026
HYBRID MEETING, 50 PARK PLACE, CITY HALL CONFERENCE ROOM, BRISBANE, CA 94005
5:30 P.M. CALL TO ORDER
A. Approval of the Closed Session Agenda
B. Public Comment. Members of the public may address the Councilmembers on any item on the closed session agenda
C. Adjournment into Closed Session
D. Liability Claim: Amiri, pursuant to Government Code, section 54956.95 E. Liability Claim: Dzotsenidze, pursuant to Government Code, section 54956.95 Mayor Mackin called the meeting to order at 5:32 P.M.

Councilmember O’Connell made a motion, seconded by Councilmember Kern to approve the Closed Session Meeting agenda as it stands. The motion passed unanimously by all present.

Ayes: Councilmembers Davis, Kern, Lentz, O’Connell and Mayor Mackin Noes: None

Absent: None
Abstain: None
There was no public comment. Mayor Mackin adjourned the meeting into Closed Session.

REPORT OUT OF CLOSED SESSION
Legal Counsel Roush reported that Council denied Liability Claims D and E.

ADJOURNMENT
The meeting was adjourned at 5:44 P.M.

Ingrid Padilla, City Clerk

HOUSING AUTHORITY

ACTION MINUTES

BRISBANE HOUSING AUTHORITY CLOSED SESSION

MEETING AGENDA
THURSDAY, APRIL 16, 2026
HYBRID MEETING, 50 PARK PLACE, CITY HALL CONFERENCE ROOM, BRISBANE, CA 94005
5:45 P.M. CALL TO ORDER
A. Approval of the Closed Session Agenda
B. Public Comment. Members of the public may address the Councilmembers on any item on the closed session agenda
C. Adjournment into Closed Session
D.Real Property Negotiations under Government Code, section 54954.

Property: 2-8 Visitacion Avenue, Brisbane, CA
Negotiator: Jeremy Dennis, Executive Director, Brisbane Housing Authority Negotiating Parties: HEART-SV and Bridge Housing, Inc.

Under Negotiation: Price and Terms of Proposed and Existing Ground Leases Authority Board Chair Mackin called the meeting to order at 5:45 P.M.

Authority Board Member O’Connell made a motion, seconded by Authority Board Member Kern to approve the Closed Session Meeting agenda as it stands. The motion passed unanimously by all present.

Ayes: Authority Board Member Davis, Kern, O’Connell and Chair Mackin Noes: None

Absent: None
Abstain: Authority Board Member Lentz
There was no public comment. Authority Board Chair Mackin adjourned the meeting into Closed Session.

REPORT OUT OF CLOSED SESSION
Legal Counsel Roush reported that the Housing Authority Board did not take any action and provided direction to the staff.

ADJOURNMENT
The meeting was adjourned at 6:29 P.M.

Ingrid Padilla, City Clerk

FACE CARRY MARKET COUPON

INVESTMENT DATE OF VALUE OF VALUE OF VALUE OF INTEREST MATURITY RATING/ NAME OF DEPOSITORY TYPE INVESTMENT INVESTMENT INVESTMENT INVESTMENT RATE % DATE COLLATERAL WELLS FARGO Checking A/C $ 3,146,611 $ 3,146,611 $ 3,146,611 0.000 110% collateral STATE FUND (LAIF) Deposit on call continuous $ 13,334,735 $ 13,334,735 $ 13,334,735 3.920 on call no rating Other Investments
FHLB 3/25/2022 $ 1,000,000 $ 1,000,000 $ 989,210 2.600 03/25/2027 FFCB 11/28/2025 $ 1,000,000 $ 1,000,000 $ 996,740 3.970 11/28/2028 FNMA 2/27/2026 $ 1,000,000 $ 1,000,000 $ 988,390 4.000 08/20/2029 FHLB 3/18/2026 $ 1,000,000 $ 1,000,000 $ 995,440 4.000 03/18/2030 FFCB 11/28/2025 $ 1,000,000 $ 1,000,000 $ 990,990 4.150 05/28/2030 FHLB 10/21/2025 $ 1,000,000 $ 1,000,000 $ 993,220 4.125 10/21/2030 FHLM 12/23/2025 $ 1,000,000 $ 1,000,000 $ 991,120 4.000 12/23/2030 FHLB 12/30/2025 $ 1,000,000 $ 1,000,000 $ 988,940 4.215 12/27/2030 FHLMC 2/26/2026 $ 1,000,000 $ 1,000,000 $ 982,210 4.050 02/26/2031 FNMA 3/10/2026 $ 1,000,000 $ 1,000,000 $ 993,750 4.000 03/10/2031 BNY Mellon Treasury Obligations continuous $ 4,066,862 $ 4,066,862 $ 4,066,862 3.600 on call 110% collateral Sub-total $ 14,066,862 $ 14,066,862 $ 13,976,872
U.S. Bank 2014 BGPGA Bond (330) Improvements Fed Treas Obl $ - 10031 Reserve Fund Fed Treas Obl $ 1 10032
Revenue Fund Fed Treas Obl $ 270,000 10034
Expense Fund Fed Treas Obl $ - 10035
Principal Fed Treas Obl $ 1 10036
Interest Fund Fed Treas Obl $ 53,115 10037
U.S. Bank 2015 Utility Capital (545) Improvements Fed Treas Obl $ - 10031 Reserve Fed Treas Obl $ 511 10032
Expense Fund Fed Treas Obl $ - 10035
BNY Mellon 2023 BGVMIDFA Bond (328) Improvements Fed Treas Obl $ 67 10031 Reserve / Project Fed Treas Obl $ 1,450,202 10032
Expense Fund Fed Treas Obl $ - 10035
Principal Fed Treas Obl $ - 10036
Interest Fund Fed Treas Obl $ 36 10037
PARS OPEB Trust Trust Cash Investments $ 5,117,622 13050 PARS Retirement Trust Trust Cash Investments $ 1,859,999 13050 Sub-total Cash with Fiscal Agents $ 8,751,553
Total other investments $ 22,818,415 $ 22,818,415 $ 13,976,872 TOTAL INVESTMENTS & CASH BALANCES $ 39,299,761 $ 39,299,761 $ 30,458,218 Outstanding Loans to Department Heads / Former Employees Date of loan Amount Amount Remaining Interest Rate
Stuart Schillinger 4/1/2002 318,750 $ 318,750 Variable, LAIF + 1% FFCB - Federal Farm Credit Bank
FHLB - Federal Home Loan Bank
FHLM - Federal Home Loan Mortage Corporation
FNMA -Federal National Mortgage Association
Two year Treasury 3.79%
Weighted Interest 3.03%
Weighted maturity 1.37 Years

TREASURER'S CERTIFICATE
These are all the securities in which the city funds, including all trust funds and oversight agencies funds, are invested and that (excluding approved deferred compensation plans) all these investments are in securities as permitted by adopted city policy.

It is also certified that enough liquid resources (including maturities and anticipated revenues) are available to meet the next six months' cash flow.

Carolina Yuen

CITY TREASURER

CITY OF BRISBANE

CASH BALANCES & INVESTMENTS

SOURCE OF FUNDING
March 31, 2026

FACE MARKET FACE FACE

INVESTMENT VALUE OF VALUE OF VALUE OF VALUE OF

NAME OF DEPOSITORY TYPE INVESTMENT INVESTMENT INVESTMENT INVESTMENT WELLS FARGO Checking A/C $ 3,146,611 $ 3,146,611 $ 2,074,094 $ 1,072,517 51.7% $ 4,685,258 $ (1,538,647) (32.8%) STATE FUND (LAIF) Deposit on call $ 13,334,735 $ 13,334,735 $ 13,334,735 $ - 0.0% $ 6,617,684 $ 6,717,051 101.5% Other Investments
Sub-total BNY Mellon $ 14,066,862 $ 13,976,872 $ 14,039,628 $ 27,234 0.2% $ 23,165,093 $ (9,098,231) (39.3%) Sub-total Cash with Fiscal Agents $ 8,751,553 $ 8,790,485 $ (38,932) (0.4%) $ 8,137,507 $ 614,046 7.5% Total other investments $ 22,818,415 $ 22,830,113 $ (11,698) $ 31,302,600 $ (8,484,184) TOTAL INVESTMENTS & CASH BALANCES $ 39,299,761 $ 30,458,218 $ 38,238,942 $ 1,060,819 2.8% $ 42,605,542 $ (3,305,780) (7.8%) - -
Change in Face Value Change in Face Value

CITY OF BRISBANE

CASH BALANCES & INVESTMENTS
Comparative Review
March 31, 2026
Previous Month Previous Year

2.50%

3.00%

3.50%

4.00%

4.50%
Interest Rates
2-year Treasury
LAIF
BNY Mellon Money
Market
City's Portfolio
Weighted Interest
March 2026 Review
The City's overall investments and cash balances increased by net $1.1M from the previous month, primarily due to the increase in sales taxes and reimbursement of $676K from CCAG for the SMART Corridor project.

As reflected on Page 1, the BNY Mellon agency bonds subtotal grew to $10M. The City continues to seek and purchase longer term bonds with rates higher than LAIF to ladder maturities when available. Two $1M bonds earning 4.0% were purchased, moving funds to higher interest rates from the BNY Custody Money Market account.

The slight increase in the WFB balance left funds in non-interestearning accounts instead of in the BNY Custody Money Market account or LAIF, resulting in a decrease in the City's portfolio weighted interest to

3.03% at month-end, lower than the 2-year Treasury rate benchmark of

3.79%.

The City's Cash with Fiscal Agents March 2026 $8.8M balance is primarily comprised of $7M of the PARS trust accounts, $1.5M of the 2023 Bond proceeds held in trust, and $323K of the 2014 Bonds trust account balance as reflected on Page 1. The increase of $323K for the 2014 Bonds April debt service payment was offset with interest loss of $292K in the PARS trust accounts, resulting in net reduction of $39K.

City Council Staff Report
Meeting Date: May 7, 2026
From: Jeremy Dennis, City Manager, Christina Fernandez, Assistant City Manager
Subject: Adopt Resolution Approving Agreement with the County of San Mateo for Animal care and Control Services to be Provided by the Peninsula Humane Society & SPCA (PHS)
Recommendation
Staff recommends that the City Council adopt a resolution authorizing the City Manager to execute an agreement with the County of San Mateo (the County) for an amendment to the agreement between the County and the 20 cities of the county for animal care and control services provided by the Peninsula Humane Society and SPCA (PHS) for a term of three years to begin July 1, 2026.

Background
Animal control has been one of the longest running regional/shared services in San Mateo County. Since 1952, the County has contracted with the Peninsula Humane Society & SPCA (PHS) for animal control field and sheltering service. All 20 cities in the County have in turn contracted with the County for these services. Historically, cities have taken advantage of the economies of pooling resources in order to realize lower costs for services than each city could likely achieve by providing its own services.

PHS provides animal control services in a County-owned 45,000 square foot building at 12 Airport Boulevard in San Mateo. The mandated animal control service functions, which occur at the Airport Boulevard facility, include: receiving and housing stray animals; serving as the location for the public when looking for lost pets or surrendering animals; sheltering animals; spay/neuter clinic; and, vaccination clinic. For public convenience, licensing, micro-chipping, veterinary care and animal behavior work, and field services staff are at this location and respond to calls for service in the community.

On January 5, 2021, the County released a request for proposals to 71 organizations for an Animal Care, Control and Shelter Services Contractor serving San Mateo County. Two contractors submitted proposals on February 18, 2021 (Peninsula Humane Society & SPCA and Partners in Animal Care & Compassion/Pets in Need).

On March 4, 2021, a review committee composed of nine reviewers including a Deputy County Manager, a San Mateo County Fiscal Officer, five reviewers from various San Mateo County cities, and subject matter experts from Los Angeles and San Bernardino evaluated the proposals. The evaluation determined that both proposals were acceptable; however,

Peninsula Humane Society & SPCA (PHS) scored higher overall. Contract negotiations with PHS started March 24, 2021 and amicably concluded on April 3, 2021. The negotiating team included the County Manager, County Counsel, the County Animal Control Manager, and six city representatives. This contract will conclude on June 30, 2026.

Discussion
The current contract state that Animal Control services will conclude on June 30, 2026.

However, a clause in the contract allows for parties to extend the term for an additional three years and is referenced below. Subsequently, the County met with the President of PHS and both parties agreed to extend the Animal Care and Control Services contract for another three years until June 30, 2029.

As the Council will recall, the PHS contract was developed in concept and reviewed by a working group of County managers, City Managers, and other interested city participants (e.g., personnel from some Police Departments). The San Mateo County City Managers Association (SMCCMA) has also established a standing committee to do an in-depth review of the contract, performance audits, cost sharing formulas, and strategic direction for provision of countywide animal control services. The SMCCMA committee was directly involved with the County during contract negotiations and had a seat at the table with PHS and the County hammering out the final outcome.

The contract has performed effectively, providing the cities with reliable animal control services and significantly reducing the number of complaints compared to previous years.

Only a few modifications have been made to the agreement, as outlined below:

4.1.a The County will pay Animal Control Contractor the following agreed-to amounts. These costs are to be reimbursed by the Cities as provided in Section 3.7 above.

Fiscal Year Amount
2021-22 $6,189,290.95
2022-23 $6,327,480.28
2023-24 $6,499,455.67
2024-25 $6,674,024.00
2025-26 $6,858,739.01
2026-27 $7,037,138.11
2027-28 $7,220,177.44
2028-29 $7,407,977.72
This is less than a 3% increase a year for the contracted animal control services and this cost will be passed onto our city.

Section 4.1 is amended to read as follows:

4.1.b The County will pay the Animal Licensing Contractor the following agreed-to amounts. These costs are to be reimbursed by the Cities as provided in Section 3.7 above (the table in 4.2 includes the payment for the contract PetData for approximately $1,096,827 for five years, which is $219,365 yearly and which will end on June 30, 2027).

Current Contract
2022-2027
Amount
One year license $4.28 per license
Multi-year license $4.28 for the first year and $2 for each additional year
Late fees collected $2.50 collection service fee for each license Replacement tags $4.28 per tag
Bank and supply fees Actual cost
Section 4.2 is amended to read as follows:

4.2 The County shall provide the administrative services as outlined in this Agreement for the following estimated amounts to be charged to and paid by the Cities. Costs may vary as labor negotiations and internal service charges are negotiated at a Countywide level.

Cities will only be invoiced for the actual costs to provide said services as outlined in this Agreement and are to be reimbursed by the Cities as provided in Section 3.7 above.

Fiscal Year Amount
2021-22 $790,835
2022-23 $790,375
2023-24 $814,086
2024-25 $822,227
2025-26 $846,894
2026-27 $872,301
2027-28 $898,470
2028-29 $925,424
Section 4.3.j has been removed from the agreement.

This section was to arrange a performance audit or fiscal assessment of the Animal Control Contractor PHS. The county released an RFP in January to find a vendor to perform an audit of PHS and felt that it would not be fiscally responsible to turn around within three years and conduct another audit within three years and would wait until the new contract in 2027 and write it into the new contract. This is the reason for removal.

Section 5.8 Term and Termination is amended to read as follows:

5.8 Term and Termination. Subject to compliance with all terms and conditions, the term of this Agreement shall be from July 1, 2021 through June 30, 2029.

Dates and minor edits were made in this section of the agreement.

In addition to the above, the Amendment includes minor amendments to various definitions and an amendment to the Notices provision.

Fiscal Impact
The estimated cost to the City of Brisbane for the 2026-2027 fiscal year is $46,630. The County's Department of Health, which oversees the Animal Control and Licensing Program, uses a contracted methodology wherein the City's annual contract costs are based on a three-year rolling average of usage (shelter and field services) and offset by the City's share of the last calendar year's licensing revenue. The licensing revenue is divided on a percentage basis determined by the number of licenses sold in each city.

Attachments

1. 2026-2027 Animal Control to Cities April

2. Draft Animal Control Agreement

3. Draft RESOLUTION No. 2026-XX
City Manager Approval
Jeremy Dennis, City
Manager
04/30/2026

ESTIMATE - FY 2026-27 ANIMAL CONTROL COSTS
26-27 Year Control rev
less control & licensing
exp less licensing rev
CY 2025 licensing
revenue
TOTAL OF AC&L Rev
less exp
$6,617,109 $1,101,147 $7,718,256
CITY Service Level Service Level Service Level Animals Service Level Estimated Estimated CY 2025 Licensing Revenue Adjusted Percentage Percentage Services Received Percentage 2026-2027 2026-27 Percent Percent Distribution 2026-2027 City Cost
CY 2023 Actual CY 2024 Actual CY2025 CY2025 CY 2025 Actual Before subtracting license
revenue % of total revenue
Licensing Revenue
Collected
Atherton 1.05% 0.94% 1.35% 0.71% 0.97% 0.99% $76,167 1.18% $ 13,044 $63,123 Belmont 3.04% 2.79% 3.73% 2.60% 3.07% 2.96% $228,613 4.43% $ 48,834 $179,779 Brisbane 0.58% 0.73% 0.94% 0.66% 0.77% 0.69% $53,623 0.64% $ 6,993 $46,630 Burlingame 3.95% 3.96% 3.96% 3.81% 3.87% 3.92% $302,910 4.93% $ 54,310 $248,600 Colma 0.38% 0.34% 0.72% 0.38% 0.52% 0.41% $31,915 0.17% $ 1,915 $30,000 Daly City 9.68% 9.66% 8.59% 10.92% 9.97% 9.77% $753,974 7.44% $ 81,913 $672,061 East Palo Alto 9.68% 8.16% 6.55% 11.34% 9.38% 9.07% $700,262 0.96% $ 10,579 $689,683 Foster City 2.74% 2.85% 3.72% 2.48% 2.99% 2.86% $220,807 3.86% $ 42,528 $178,279 Half Moon Bay 1.96% 1.78% 2.23% 1.04% 1.53% 1.76% $135,513 2.85% $ 31,336 $104,177 Hillsborough 1.05% 1.21% 1.61% 0.66% 1.05% 1.10% $85,240 2.45% $ 26,975 $58,265 Menlo Park 5.11% 5.50% 5.11% 5.55% 5.37% 5.33% $411,227 3.74% $ 41,223 $370,004 Millbrae 2.05% 2.07% 1.73% 2.69% 2.30% 2.14% $165,058 2.80% $ 30,816 $134,242 Pacifica 4.16% 4.43% 5.30% 3.59% 4.29% 4.30% $331,607 8.39% $ 92,424 $239,183 Portola Valley 0.49% 0.57% 0.97% 0.14% 0.48% 0.51% $39,525 1.48% $ 16,292 $23,233 Redwood City 12.19% 11.83% 11.77% 12.31% 12.09% 12.04% $929,037 11.93% $ 131,347 $797,690 San Bruno 5.28% 5.60% 4.43% 5.96% 5.33% 5.41% $417,198 5.77% $ 63,518 $353,681 San Carlos 2.80% 2.94% 3.61% 2.72% 3.08% 2.94% $226,922 5.52% $ 60,821 $166,101 San Mateo 15.03% 15.19% 12.64% 15.86% 14.54% 14.92% $1,151,582 15.27% $ 168,156 $983,426 S. San Francisco 8.62% 8.41% 7.86% 9.22% 8.66% 8.56% $660,900 7.45% $ 82,084 $578,816 Woodside 1.02% 1.10% 1.34% 0.45% 0.81% 0.98% $75,527 1.40% $ 15,434 $60,093 County 9.14% 9.96% 11.83% 6.90% 8.92% 9.34% $720,649 7.32% $ 80,605 $640,044 Total 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% $7,718,256 100.00% $1,101,147 $6,617,109 ESTIMATE - FY 2026-27 Animal Control Costs -
calculating Field @ 41% & Shelter @ 59% over 3 years and using past calendar year license revenue per city as of 4/16/2026

Amendment Template Version May 2021

AMENDMENT TO AGREEMENT
BETWEEN THE COUNTY OF SAN MATEO AND the Cities
THIS AMENDMENT TO THE AGREEMENT, entered into this ___________. 20___, by and between the COUNTY OF SAN MATEO, hereinafter called "County," and Atherton, Belmont, Brisbane, Burlingame, Colma, Daly City, East Palo Alto, Foster City, Half Moon Bay, Hillsborough, Menlo Park, Millbrae, Pacifica, Portola Valley, Redwood City, San Bruno, San Carlos, San Mateo, South San Francisco, and Woodside, each hereinafter individually called a “City” and collectively called "Cities".

W I T N E S S E T H:

WHEREAS, such agreements are authorized and provided for by Section 51300, et seq. of the California Government Code and under the Parties respective police powers; WHEREAS, the Cities and County, hereinafter collectively called "Parties", entered into an Agreement for animal care and control, shelter services and animal licensing, in which the County agrees to facilitate provision of and the Cities agree to reimburse the County for the costs of specified animal care and control, shelter services, and animal licensing hereinafter set forth, as they have done for over 70 years with the current Agreement expiring on June 30, 2021; and
WHEREAS, in order to facilitate coordinated countywide system of animal care and control, shelter services, and animal licensing as desired by Cities, County is agreeable to facilitating the provision of such services on the terms and conditions as hereinafter set forth; and
WHEREAS, On June 6, 2021, the Cities entered into an agreement with the County to facilitate and coordinate animal control and licensing on a countywide basis on behalf of the Cities and County for a term of 5 years ending on June 30, 2026.

WHEREAS, the Cities and County wish to amend the Agreement to extend the term up to June 30, 2029.

NOW, THEREFORE, IT IS HEREBY AGREED BY THE PARTIES HERETO AS FOLLOWS:

1. Section 2 Definitions under 2.3 Animal Control Program of the agreement is amended to read as follows:

2.3 Animal Control Program: The program within the County Health, or County’s designated contract agent, or both, or such other agency as the County of San Mateo Board of Supervisors may designate, which is specifically charged with regulating and enforcing laws dealing with animal control within the territorial limits of the County.

Section 2 Definitions under 2.6 Animal Licensing Service of the agreement is amended to read as follows:

2.6 Animal Licensing Program: The program within the San Mateo County Health, or County‘s designated contract agent, or both, or such other agency as the County of San Mateo Board of Supervisors may designate, which is specifically charged with regulating and enforcing laws dealing with animal licensing within its jurisdiction

Amendment Template Version May 2021 Page | 1
Section 2 Definitions under 2.9 Holidays of the agreement is amended to read as follows:

2.9 Holidays: Federally designated holidays with the addition of Easter and exclusion of Columbus Day/Indigenous Peoples' Day, in accordance with the Animal Control Contractor’s and Animal Licensing Contractor’s existing labor contracts
Section 3 Each City's Responsibilities under 3.3 Designation of Animal Control & License Revenue Collector of the agreement is amended to read as follows:

3.3 Designation of Animal Control & License Revenue Collector. Each City hereby designates County Health or County’s designated contractor as the entity authorized to collect, at Cities’ cost, animal control and licensing revenue on the part of each City
Section 4 County Responsibilities under 4.1.a of the agreement is amended to read as follows:

4.1.a The County will pay Animal Control Contractor the following agreed-to amounts. These costs are to be reimbursed by the Cities as provided in Section 3.7 above.

Fiscal Year Amount
2021-22 $6,189,290.95
2022-23 $6,327,480.28
2023-24 $6,499,455.67
2024-25 $6,674,024.00
2025-26 $6,858,739.01
2026-27 $7,037,138.11
2027-28 $7,220,177.44
2028-29 $7,407,977.72
Section 4 County Responsibilities under 4.1.b of the agreement is amended to read as follows:

4.1.b The County will pay Animal Licensing Contractor the following agreed-to amounts. These costs are to be reimbursed by the Cities as provided in Section 3.7 above (the table in 4.2 includes the payment for the contract Petdata for approximately $1,096,827 which will end on June 30, 2027).

Current Contract
2016-2021
Amount
One year license $4.28 per license
Multi-year license $4.28 for the first year and $2 for each additional year Late fees collected $2.50 collection service fee for each license Replacement tags $4.28 per tag
Bank and supply fees Actual cost
Section 4 County Responsibilities under 4.2 of the agreement is amended to read as follows:

4.2 The County shall provide the administrative services as outlined in this Agreement for the following estimated amounts to be charged to and paid by the Cities. Costs may vary as labor negotiations and internal service charges are negotiated at a Countywide level. Cities will only be invoiced for the actual costs to provide said services as outlined in this Agreement and are to be reimbursed by the Cities as provided in Section 3.7 above.

Amendment Template Version May 2021 Page | 2
Fiscal Year Amount
2021-22 $790,835
2022-23 $790,375
2023-24 $814,086
2024-25 $822,227
2025-26 $846,894
2026-27 $872,301
2027-28 $898,470
2028-29 $925,424
Section 4 County Responsibilities under 4.3.j of the agreement is amended to read as follows:

Section 4 County Responsibilities under 4.3.j has been removed from the agreement.

Section 5 General Provisions under 5.8 Term and Termination of the agreement is amended to read as follows:

5.8 Term and Termination. Subject to compliance with all terms and conditions, the term of this Agreement shall be from July 1, 2021 through June 30, 2029.

Except as otherwise provided by this section, this Agreement may not be terminated by any party during the effective period from July 1, 2021 through June 30, 2026. Each City is responsible for its annual percentage share under this Agreement for the entire term of this Agreement.

In the event any City fails to pay its percentage share as set forth in this Agreement and Exhibit B, every other City shall promptly pay its Proportionate Share of Cost of the non-payment, unless and until the County is able to recover the non-payment from the late or non-paying City.

This Agreement shall automatically terminate in the event of termination of the Animal Control Services Agreement. Upon termination, the County shall have no further obligation to provide, facilitate or coordinate services specified herein or in the Animal Control Services Agreement or Animal Licensing Services Agreement. Each City shall promptly pay its Proportionate Share of Cost as set forth in Exhibit B for all services rendered prior to termination.

Section 5 General Provisions under 5.15 Notices of the agreement is amended to read as follows:

5.15 Notices. Any notice, request, demand, or other communication required or permitted under this Agreement shall be deemed to be properly given when both: (1) transmitted via facsimile to the telephone number listed below or transmitted via email to the email address listed below; and (2) sent to the physical address listed below by either being deposited in the United States mail, postage prepaid, or deposited for overnight delivery, charges prepaid, with an established overnight courier that provides a tracking number showing confirmation of receipt.

Any notices required by or given pursuant to this Agreement to any City shall be in writing and shall be delivered to the Clerk of that City at the address of the principal business offices of the respective City listed in the introduction of this Agreement or at such other address as any City may specify in writing to the County.

Amendment Template Version May 2021 Page | 3
In the case of County, to:

Name/Title: Lori Morton-Feazell, Program Manager of Animal Control and Licensing Address: 1600 W. Hillsdale Blvd San Mateo, CA 94402
Telephone: 650.573.2623
Email: [email protected]

4. All other terms and conditions of the agreement dated [Enter information here], between the County and Contractor shall remain in full force and effect.

Amendment Template Version May 2021 Page | 4
IN WITNESS WHEREOF, the Board of Supervisors of the County of San Mateo has authorized and directed the Health System Chief to execute this Agreement for and on behalf of the County of San Mateo. The Cities of Atherton, Belmont, Brisbane, Burlingame, Colma, Daly City, East Palo Alto, Foster City, Half Moon Bay, Hillsborough, Menlo Park, Millbrae, Pacifica, Portola Valley, Redwood City, San Bruno, San Carlos, San Mateo, South San Francisco, and Woodside have caused this Agreement to be subscribed by its duly authorized officer and attested by its Clerk.

For County:

COUNTY OF SAN MATEO
By:

President, Board of Supervisors, San Mateo County
Date:

ATTEST:

By:

Clerk of Said Board

Amendment Template Version May 2021 Page | 5
_____________________________
Dated:

ATTEST:
_____________________________
Town of Atherton, Clerk

TOWN OF ATHERTON
___________________________
by

Amendment Template Version May 2021 Page | 6
_____________________________
Dated:

ATTEST:
_____________________________
City of Belmont, Clerk

CITY OF BELMONT
___________________________
by

Amendment Template Version May 2021 Page | 7
_____________________________
Dated:

ATTEST:
_____________________________
City of Brisbane, Clerk

CITY OF BRISBANE
___________________________
by

Amendment Template Version May 2021 Page | 8
_____________________________
Dated:

ATTEST:
_____________________________
City of Burlingame, Clerk

CITY OF BURLINGAME
___________________________
by

Amendment Template Version May 2021 Page | 9
_____________________________
Dated:

ATTEST:
_____________________________
Town of Colma, Clerk

TOWN OF COLMA
___________________________
by

Amendment Template Version May 2021 Page | 10
_____________________________
Dated:

ATTEST:
_____________________________
City of Daly City, Clerk

CITY OF DALY CITY
___________________________
by

Amendment Template Version May 2021 Page | 11
_____________________________
Dated:

ATTEST:
_____________________________
City of East Palo Alto, Clerk

CITY OF EAST PALO ALTO
___________________________
by

Amendment Template Version May 2021 Page | 12
_____________________________
Dated:

ATTEST:
_____________________________
City of Foster City, Clerk

CITY OF FOSTER CITY
___________________________
by

Amendment Template Version May 2021 Page | 13
_____________________________
Dated:

ATTEST:
_____________________________
City of Half Moon Bay, Clerk

CITY OF HALF MOON BAY
___________________________
by

Amendment Template Version May 2021 Page | 14
_____________________________
Dated:

ATTEST:
_____________________________
Town of Hillsborough, Clerk

TOWN OF HILLSBOROUGH
___________________________
by

Amendment Template Version May 2021 Page | 15
_____________________________
Dated:

ATTEST:
_____________________________
City of Menlo Park, Clerk

CITY OF MENLO PARK
___________________________
by

Amendment Template Version May 2021 Page | 16
_____________________________
Dated:

ATTEST:
_____________________________
City of Millbrae, Clerk

CITY OF MILLBRAE
___________________________
by

Amendment Template Version May 2021 Page | 17
_____________________________
Dated:

ATTEST:
_____________________________
City of Pacifica, Clerk

CITY OF PACIFICA
___________________________
by

Amendment Template Version May 2021 Page | 18
_____________________________
Dated:

ATTEST:
_____________________________
Town of Portola Valley, Clerk

TOWN OF PORTOLA VALLEY
___________________________
by

Amendment Template Version May 2021 Page | 19
_____________________________
Dated:

ATTEST:
_____________________________
City of Redwood City, Clerk

CITY OF REDWOOD CITY
___________________________
by

Amendment Template Version May 2021 Page | 20
_____________________________
Dated:

ATTEST:
_____________________________
City of San Bruno, Clerk

CITY OF SAN BRUNO
___________________________
by

Amendment Template Version May 2021 Page | 21
_____________________________
Dated:

ATTEST:
_____________________________
City of San Carlos, Clerk

CITY OF SAN CARLOS
___________________________
by

Amendment Template Version May 2021 Page | 22
_____________________________
Dated:

ATTEST:
_____________________________
City of San Mateo, Clerk

CITY OF SAN MATEO
___________________________
by

Amendment Template Version May 2021 Page | 23
_____________________________
Dated:

ATTEST:
_____________________________
City of South San Francisco, Clerk

CITY OF SOUTH SAN FRANCISCO
___________________________
by

Amendment Template Version May 2021 Page | 24
_____________________________
Dated:

ATTEST:
_____________________________
Town of Woodside, Clerk

TOWN OF WOODSIDE
___________________________
by

RESOLUTION NO. 2026-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BRISBANE APPROVING AN AGREEMENT

BETWEEN THE COUNTY OF SAN MATEO AND THE CITY OF BRISBANE FOR FACILITATION AND

COORDINATION OF ANIMAL CONTROL SERVICES WITHIN THE CITY AND AUTHORIZING ITS

EXECUTION
WHEREAS, the City of Brisbane has passed and is responsible for enforcing its ordinances governing the regulation, licensing and impounding of certain animals within the City; and WHEREAS, the City of Brisbane (along with other cities in San Mateo County) and San Mateo County wish to enter into an agreement for animal care and control, shelter services, and animal licensing, for which the County would facilitate subject to reimbursement by the City, as has been done for more than 70 years; and
WHEREAS, the City of Brisbane desires the County to facilitate and coordinate animal control and licensing within the City, as well as on a County wide basis, as provided in the attached Agreement, which Agreement has a term of three years ending on June 30, 2029; and WHEREAS, these types of agreements are authorized by California Government Code, section 51300 and following, as well as under the City’s general police powers.

NOW, THEREFORE, the City Council of the City of Brisbane does hereby resolve as follows:

Section 1. The Agreement between the County of San Mateo and the City of Brisbane (as well as with other cities in San Mateo County) is approved and the Mayor of the City is authorized to sign the Agreement on behalf of the City.

Section 2. This resolution shall take effect immediately upon its adoption.

Coleen Mackin, Mayor
PASSED, APPROVED, AND ADOPTED by the City Council of the City of Brisbane at a regular meeting on May 7, 2026 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

Ingrid Padilla, City Clerk

City Council Staff Report
Meeting Date: May 7, 2026
From: Maz Bozorginia, Public Works Director, Jerry Flanagan Subject:

Adopt a Brisbane City Council Resolution and a GVMID
Resolution approving the First Amendment to the Joint
Exercise of Powers Agreement between the City and
County of San Francisco, the City of Brisbane, and the
Guadalupe Valley Municipal Improvement District for
Wholesale Wastewater Treatment and Disposal Services
Recommendation
Adopt a Brisbane City Council Resolution and a Board of Directors of GVMID Resolution approving the First Amendment to the Joint Exercise of Powers Agreement between the City and County of San Francisco, the City of Brisbane, and the Guadalupe Valley Municipal Improvement District, extending the agreement under the existing terms, conditions, and rate structure.

Background
On July 31, 1995, an agreement was executed between the City and County of San Francisco (City), the City of Brisbane, and the Guadalupe Valley Municipal Improvement District (GVMID) for wastewater treatment and disposal services.

Under this agreement, the San Francisco Public Utilities Commission (SFPUC) provides wastewater treatment and disposal services to Brisbane and Guadalupe Valley Municipal Improvement District for dischargers within their service area. The agreement had a term of thirty (30) years, expiring on July 31, 2025. The parties have continued operating under the terms and conditions of the agreement since that date.

Discussion
The proposed First Amendment would extend the agreement for up to two additional years while the parties continue negotiations on a new long-term contract. These negotiations may include revisions to wastewater treatment and disposal rates, as well as updates to regulatory compliance requirements and procedures. The extension is intended to allow sufficient time to

finalize a new agreement before July 31, 2027.

To ensure continuity of service, all parties desire to extend the existing agreement until a new agreement is executed or the extended term expires.

Adoption of these Resolutions is not a project under CEQA because it is a continuing administrative activity, such as general policy or procedure making, and is not applied to any specific instance (CEQA Guidelines, Section 15378(b)(2)). Accordingly, no further environmental review is required.

Fiscal Impact
None as a direct result of this action.

Attachments

1. Resolution

2. GVMID Resolution

3. Draft First Amendment to Joint Exercise of Powers Agreement

4. Existing Agreement
City Manager Approval
Jeremy Dennis, City
Manager
05/02/2026

1 RESOLUTION NO. 2026-__

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BRISBANE

APPROVING THE FIRST AMENDMENT TO THE JOINT EXERCISE OF

POWERS AGREEMENT BETWEEN THE CITY AND COUNTY OF SAN

FRANCISCO, THE CITY OF BRISBANE, AND THE GUADALUPE VALLEY

MUNICIPAL IMPROVEMENT DISTRICT FOR WASTEWATER

TREATMENT AND DISPOSAL SERVICES
WHEREAS, a Joint Exercise of Powers Agreement (“Agreement”) was entered into between the City and County of San Francisco, acting by and through its Public Utilities Commission (“SFPUC”), the City of Brisbane and the Guadalupe Valley Municipal Improvement District (“GVMID”) on July 31, 1995; and
WHEREAS, pursuant to the Agreement, the SFPUC provides wastewater treatment and disposal services to Brisbane and GVMID for discharges within their service area; and WHEREAS, wastewater discharges from Brisbane and GVMID’s are collected by their respective wastewater facilities and conveyed into the SFPUC’s combined wastewater sewer for treatment and disposal; and
WHEREAS, the Agreement had a term of thirty (30) years, commencing on July 31, 1995, and expiring on July 31, 2025; and
WHEREAS, the parties have continued to operate under the terms and conditions of the Agreement following its expiration; and
WHEREAS, the parties are currently negotiating a new long-term agreement, including potential revisions to wastewater treatment and disposal service rates, as well as regulatory compliance requirements and procedures; and
WHEREAS, the SFPUC and the City of Brisbane and GVMID desire to extend the term of the Agreement until a new agreement is executed;
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Brisbane as follows:

2 1. The First Amendment to Joint Exercise of Powers Agreement between the City and County of San Francisco, the City of Brisbane, and the Guadalupe Velley Municipal Improvement District is approved.
_________________________________
Coleen Mackin, Mayor
I hereby certify that the foregoing Resolution No. 2026-__ was duly and regularly adopted at the regular meeting of the Brisbane City Council on May 7, 2026 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
_________________________________
Ingrid Padilla, City Clerk

1 GUADALUPE VALLEY MUNICIPAL IMPROVEMENT DISTRICT
RESOLUTION NO. 2026-__

A RESOLUTION OF THE BOARD OF DIRECTORS OF GUADALUPE

VALLEY MUNICIPAL IMPROVEMENT DISTRICT APPROVING THE

FIRST AMENDMENT TO THE JOINT EXERCISE OF POWERS

AGREEMENT BETWEEN THE CITY AND COUNTY OF SAN FRANCISCO,

THE CITY OF BRISBANE, AND THE GUADALUPE VALLEY MUNICIPAL

IMPROVEMENT DISTRICT FOR WASTEWATER TREATMENT AND

DISPOSAL SERVICES
WHEREAS, a Joint Exercise of Powers Agreement (“Agreement”) was entered into between the City and County of San Francisco, acting by and through its Public Utilities Commission (“SFPUC”), the City of Brisbane and the Guadalupe Valley Municipal Improvement District (“GVMID”) on July 31, 1995; and
WHEREAS, pursuant to the Agreement, the SFPUC provides wastewater treatment and disposal services to Brisbane and GVMID for discharges within their service area; and WHEREAS, wastewater discharges from Brisbane and GVMID’s are collected by their respective wastewater facilities and conveyed into the SFPUC’s combined wastewater sewer for treatment and disposal; and
WHEREAS, the Agreement had a term of thirty (30) years, commencing on July 31, 1995, and expiring on July 31, 2025; and
WHEREAS, the parties have continued to operate under the terms and conditions of the Agreement following its expiration; and
WHEREAS, the parties are currently negotiating a new long-term agreement, including potential revisions to wastewater treatment and disposal service rates, as well as regulatory compliance requirements and procedures; and
WHEREAS, the SFPUC and the City of Brisbane and GVMID desire to extend the term of the Agreement until a new agreement is executed;

2 NOW, THEREFORE, BE IT RESOLVED by the Board of Directors of Guadalupe Valley Municipal Improvement District as follows:

1. The First Amendment to Joint Exercise of Powers Agreement between the City and County of San Francisco, the City of Brisbane, and the Guadalupe Valley Municipal Improvement District is approved.
_________________________________
Coleen Mackin, Chair
I hereby certify that the foregoing GVMID Resolution No. 2026-__ was duly and regularly adopted at the regular meeting of the Board of Directors of Guadalupe Valley Municipal Improvement District on May 7, 2026 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
_________________________________
Ingrid Padilla, Board Secretary

FIRST AMENDMENT TO JOINT EXERCISE OF POWERS AGREEMENT BETWEEN THE

CITY AND COUNTY OF SAN FRANCISCO, THE CITY OF BRISBANE, AND THE

GUADALUPE VALLEY MUNICIPAL IMPROVEMENT DISTRICT
THIS FIRST AMENDMENT (Amendment) to the Joint Exercise of Powers Agreement Between the City and County of San Francisco, the City of Brisbane, and the Guadalupe Valley Municipal Improvement District (Agreement) is entered into as of June ___, 2026, by and between the City and County of San Francisco, acting by and through its Public Utilities Commission (SFPUC), the City of Brisbane (Brisbane), and the Guadalupe Valley Municipal Improvement District (District) (Brisbane and District are collectively referred to as Brisbane/District).

Recitals
A. Pursuant to the Agreement, included as Exhibit A, the SFPUC provides wastewater treatment and disposal services to Brisbane and District for dischargers within their service areas; and B. Brisbane/District’s wastewater discharges are collected by their wastewater facilities which then enter SFPUC’s combined wastewater sewer system for treatment and disposal; and C. The Agreement had a term of 30 years, beginning on July 31, 1995 and expiring on July 31, 2025; and
D. The parties are continuing to operate under the terms and conditions of the Agreement; and E. The parties are currently negotiating a new long-term agreement, including potential changes to wastewater and treatment disposal service rates and regulatory compliance requirements and procedures; and
F. To ensure continuity of service, SFPUC and Brisbane/District desire to extend the term of the Agreement until a new agreement is reached.

NOW, THEREFORE, the parties agree as follows:

1. Term: The term of the Agreement is retroactively extended until the earlier of December 31, 2027, or when a new long-term agreement is executed by the parties.

2. Other Agreement Terms: All other terms of the Agreement remain unchanged and in full force and effect.

IN WITNESS WHEREOF, the parties have executed this Amendment as of the date first mentioned above.
[signatures on the following page]

CITY AND COUNTY OF SAN FRANCISCO
_________________________
_________________________
APPROVED AS TO FORM:

David M. Chiu, City Attorney
By: ____________________
Deputy City Attorney

CITY OF BRISBANE
_________________________
_________________________

GUADALUPE VALLEY MUNICIPAL IMPROVEMENT DISTRICT
_________________________
_________________________
APPROVED AS TO FORM:

By: _______________________

Exhibit A
Joint Exercise of Powers Agreement Between the City and County of San Francisco, the City of Brisbane, and the Guadalupe Valley Municipal Improvement District [Agreement to be included]

JOINT EXERCISE OF POWERS AGREEMENT BETWEEN

THE CITY AND COUNTY OF SAN FRANCISCO,

THE CITY OF BRISBANE, AND THE

GUADALUPE VALLEY MUNICIPAL IMPROVEMENT DISTRICT
THIS AGREEMENT, is made and entered into this of <SZtf . 1995, by and between the CITY AND COUNTY OF SAN FRANCISCO (hereinafter referred to as "CITY"), the CITY OF BRISBANE (hereinafter referred to as "BRISBANE") and the GUADALUPE VALLEY MUNICIPAL IMPROVEMENT DISTRICT (hereinafter referred to as "DISTRICT") (BRISBANE and DISTRICT hereinafter collectively referred to as "BRISBANE/DISTRICT").

WITNESSETH:

WHEREAS, CITY is a municipal corporation chartered under the Constitution ofthe State of California and is governed pursuant to the provisions of its charter; and WHEREAS, CITY's Director of Public Works (hereinafter referred to as "DIRECTOR") is duly authorized to act on behalf of CITY for purposes of this Agreement; and WHEREAS, BRISBANE is a municipal corporation, duly organized and acting pursuant to the laws ofthe State of California; and
WHEREAS, DISTRICT is a public District duly organized and acting pursuant to the laws of the State of California; and
WHEREAS, Pursuant to San Mateo Couniy Local Agency Formation Commission Resolution No. 791, dated June 21,1989, and San Mateo County Board of Supervisors Resolution No. 53754, dated April 3,1990, DISTRICT was established as subsidiary District of Brisbane; and
WHEREAS, The above-mentioned resolutioas also empowered and authorized the Brisbane Qty Council to act as the ex-officio Board of Directors of DISTRICT; and JPA Agreement - CCSF, Brisbane/GVMID
a: sewer svc. con
Revised: 5/8/95
Page -1-
Exhibit A

WHEREAS, BRISBANE and DISTRICT are each parties to existing separate agreements with CITY pursuant to which BRISBANE and DISTRICT are discharging wastewater into CITY's sewerage system for treatment and disposal; and WHEREAS, BRISBANE and DISTRICT desire to continue discharging wastewater into CITY's sewerage system and CITY is willing to continue accepting such discharges for treatment and disposal, in accordance with the terms ofthis Agreement; and WHEREAS, the Federal Water Pollution Control Act of 1972, as amended, and the Porter-Cologne Water Quality Act establish goals for the elimination of water pollution of navigable waters; and
WHEREAS, in accordance with the aforementioned statutes, CITY's treatment and discharge of wastewater into navigable waters must comply with the standards promulgated by the Environmental Protection Agency, the State Water Resources Control Board and the San Francisco Bay Regional Water Quality Control Board; and WHEREAS, CITY and BRISBANE/DISTRICT desire to enter into an agreement that reflects and satisfies all Environmental Protection Agency, State Water Resources Control Board, and San Francisco Bay Regional Water Quality Control Board requirements.

NOW THEREFORE, THE PARTIES AGREE AS FOLLOWS:

1. Authority: This Agreement is entered into in accordance with the provisions of Califomia Government Code Sections 6500 et. seq., regarding the establishment of joint powers agreements.

2. Prior Agreements: This Agreement supersedes all other agreements between CITY and BRISBANE and between CITY and DISTRICT pertaining to discharges from BRISBANE and between CITY and DISTRICT pertaining to discharges from BRISBANE and DISTRICT into CITY's sewerage system,

3. Term: Subject to the terms and conditions hereinafter set forth, CITY shall provide and sell to BRISBANE/DISTRICT, and BRISBANE/DISTRICT shall purchase and receive from CITY, wastewater disposal services for a term of thirty (30) years from and after the Page -2-
JPA Agreement - CCSF, Brisbane/GVMID
a:sewcrsvc.con
Revised: 5/8/95

date first mentioned above, unless sooner terminated pursuant lo Section 17. Negotiations for the extension of this Agreement should be commenced not later than one year prior to the date of expiration.

4. Definition of Waslewater: As used herein, the term "wastewater" means all sewage and industrial waste, except storm water, discharged into any sewerage system by a discharger. BRISBANE and DISTRICT shall not discharge storm water into CITY's sewer system without approval ofthe DIRECTOR. CITY and BRISBANE/DISTRICT agree to negotiate in good faith the terms of any proposal to discharge storm water from BRISBANE/DISTRICT to CITY's sewer system.

5. Definition of Sewage: As used herein, the term "sewage" means any discharges that are contributed solely by reasons of normal human hygienic functions, and the term "industrial waste" means any substances, other than sewage and storm water, that are discharged into any sewerage system, including but not limited to liquid, solid, gaseous, and radioactive substances resulting from any producing, manufacturing, processing, commercial or industrial operation of whatever nature.

6. Calculation and Payment of Charges: Rates charged by CITY for waste water treatment and disposal services provided to BRISBANE/DISTRICT on and after January 1,1992, shall be calculated by CITY and paid by BRISBANE/DISTRICT in accordance with the requirements of this Agreement; CITY shall calculate charges for the quarterly periods beginning July 1, October 1, January 1 and April 1 of each year and bills shall be delivered to BRISBANE/DISTRICT as soon as reasonably possible after the close of each quarter. Hie proposed annual rates to be utilized by CITY for calculation of the quarterly charges, together wilh such supporting documentation as may be available, shall be furnished by CITY to BRISBANE/DISTRICT by September 15th each year. The quarterly charges shall be based upon the "quarterly volume" and the "unit charge", as hereinafter defined, and shall be determined as follow:
a. Quarterly Volume: the volume of pumped wastewater discharged shall be metered each month by BRISBANE/DISTRICT and shall be subject to audit by the DIRECTOR. The "Quarterly Volume" shall be determined by adding the monthly volumes of metered pumped wastewater discharged for each of the three months of the quarter. The resulting quarterly volume shall be used to calculate quarterly charges. BRISBANE/DISTRICT shall furnish the "Quarterly Volume" to the DIRECTOR within fifteen (15) days after the end ofthe quarter.

JPA Agreement - CCSF, Brisbane/GVMID
a:sewersvc.con
Revised: 5/8/95
Page -3-

The only means of discharge for BRISBANE/DISTRICT to CITY'S wastewater trealment facilities shall be through the pump station unless olherwise approved by the DIRECTOR.
b. Unit Charge: "Unit Charge" is the charge that is made for each 100 cubic feet of Quarterly Volume. The Unit Charge applicable during a fiscal year starting July 1st, is based on the total net costs allocable to BRISBANE/DISTRICT, as detailed below, divided by the previous year's total influent at all CITY sewerage treatment plants.

The total net cost allocable to BRISBANE/DISTRICT consists of the Qty Clean Water Enterprise (hereinafter referred to as "ENTERPRISE") costs based on the CITY's annual appropriation ordinance (appropriations to the CITY Department of Public Works Fund Group/Fund 35/001 and the CITY Chief Administrative Officer's Fund Group/Fund 07/001, or their equivalents if renamed) less seventy-five percent (75%) of the Sewer Repair Cost, less an adjustment for interest and surplus.

The adjustment for interest and surplus shall consist of two parts: (1) Operation, Maintenance and Replacement (hereinafter referred to as "OM&R"), and (2) Debt Service.
(1) The OM&R adjustment shall be the ratio ofthe cost allocable to BRISBANE/DISTRICT for OxM&R to lhe full cost for Enterprise OM&R times the amount of interest and surplus used to offset OM&R cost in Table 1 of the Enterprise detailed rate calculation model.
(2) The Debt Service adjustment shall be the amount of interest and surplus used to offset debt service in Table 1 of the Enterprise detailed rate calculation model.

An example of this method of calculation is included in Appendix A attached hereto and made a part hereof. Nothing contained in this Agreement shall release, discharge, or modify any legal obligation CITY may have to comply with any applicable federal, state or regional rules, regulations or guidelines pertaining to the establishment of fair and equitable rates.
c. Quarterly Charges: The quarterly charges are calculated by multiplying the unit charge by the quarterly volume.

Page -4-
JPA Agreement - CCSF, Brisbane/GVMID
a: sewer svc. con
Revised: 5/8/95

& Payments: Payment in full by BRISBANE/DISTRICT shall be made within thirty (30) days following receipt ofthe quarterly bill from Gty. Late payments shall be subject to a ten percent (10%) late charge. Acceptance by CITY of any partial payment shall not constitute a waiver of CITY's right to levy late charges on the unpaid portion or to demand payment in full. Conversely, the payment of any quarterly bill by BRISBANE/DISTRICT shall not constitute a waiver of the right to contest the charges set forth therein or to request additional information concerning the calculation thereof.

7. Notice of Rate Increase: CITY shall give BRISBANE/DISTRICT at least twenty-one (21) days prior written notice of any public hearing or other proceeding being conducted for the purpose of increasing the rates charged by CITY for wastewater treatment and disposal service furnished to BRISBANE/DISTRICT under this Agreement. The proposed annual rates to be utilized by City for calculation of the quarterly charges, together wilh such supporting documentation as may be available, shall be furnished by CITY to BRISBANE/DISTRICT by September 15th each year.

8. Construction of Facilities: BRISBANE/DISTRICT, at its sole expense, shall operate and maintain all facilities, including the receiving manhole, at Sunnydale Avenue and Bayshore Boulevard to connect to CITY's service, and required to furnish service hereunder. Title to all such facilities, except the manhole, shall be and remain in BRISBANE/DISTRICT, and BRISBANE/DISTRICT shall be responsible for all loss or damage to such facilities. The total manhole structure shall be CITY's property. If future changes in CITY'S system require a change in the existing point of entry for connection to CITY's service, or require additional pumping facilities for BRISBANE/DISTRICT'S wastewater, BRISBANE/DISTRICT shall build any new facilities necessary for such new point of entry or additional pumping. CITY shall reimburse BRISBANE/DISTRICT for the reasonable actual costs of such construction, either in a lump sum or in installments as the work progresses, whichever method of payment may be requested by BRISBANE/DISTRICT, such payment to be made by CITY within sixty (60) days after receipt of each requisition showing the nature and cost of the work for which payment is being requested.

CITY shall have the right to review and audit such work and the costs incurred in performing such work prior to payment. In the event BRISBANE/DISTRICT desires to alter or relocate the point of entry to CITY's system, pumping capacity, or other such facilities, the cost of such alteration or relocation shall be the sole responsibility of BRISBANE/DISTRICT. BRISBANE/DISTRICT at all times shall be responsible for mamtaining the facihties subject to this Section, including, but not Page -5-
JPA Agreement - CCSF, Brisbane/GVMID
a; sewer svc. con
Revised: 5/8/95

limited to, manholes constructed in accordance with this Section and owned hy CITY.

BRISBANE/DISTRICT shall indemnify, defend, and hold harmless CITY for all damages, claims, losses or liability, as a result of any negligent act or omission of BRISBANE/DISTRICT'S agents or employees in the performance of their obligations under this Section of this Agreement.

9. Metering of Service: All service furnished by CITY shall be measured by suitable metering equipment of standard manufacture, to be furnished, installed, maintained, and calibrated by BRISBANE/DISTRICT at is expense, such metering equipment shall be accessible to personnel authorized by CITY for the purpose of reading measurements thereon. In the event any meter fails to register or registers incorrectly, the parties shall agree upon a period during which said meter failed to register or registered incorrectly, and the quantity of service delivered thereto during such period, and, upon agreement, an appropriate adjustment based thereon shall be made in CITY's statement. For the purpose of this preceding sentence, any meter which registers not more than live percent (5%) slow or fast shall be deemed correct.

10. Discharge Limits: It is anticipated that BRISBANE/DISTRICT'S wastewater discharge shall gradually increase from the existing peak wet weather daily discharge of 1.5 million gallons per day to a maximum of a peak wet weather discharge of 6.7 million gallons per day and that BRISBANE/DISTRICT shall not discharge wastewater into the CITY's system in excess of

6.7 million gallons per day. The dry weather discharge rate of BRISBANE/DISTRICT at the commencement of this agreement is estimated at 0.2 million gallons per day or less.

BRISBANE/DISTRICT'S rale of delivery of wastewater into the CITY's system shall not exceed 4,700 gallons per minute. BRISBANE/DISTRICT may receive a temporary revocable permit to exceed the aforementioned 6.7 million gallons per day. Such request for approval, except for emergency circumstances, shall be made thirty (30) days prior to the actual date of excessive discharge. BRISBANE/DISTRICT shall indemnify, defend, and hold harmless CITY for any claims, injuries or damages of any type arising out of BRISBANE/DISTRICT'S unauthorized discharge of sewage or waste in excess of the limits specified herein.

In the event BRISBANE/DISTRICT assumes responsibility for providing sanitary sewer service for the area presently served by the Bayshore Sanitary District, or any portion thereof, the discharge limit hereunder shall not increase beyond 6.7 million gallons per day.

BRISBANE/DISTRICT shall prompdy notify CITY of any plans which would cause BRISBANE/DISTRICT'S discharge to increase by 200,000 gallons per day or more.

11. Interruption of Service: CITY shall use reasonable diligence to provide regular and uninterrupted service at the service location, but shall not be liable for damages, breach of Page -6-
JPA Agreement - CCSF, Brisbane/GVMID
a: sewer svc. con
Revised: 5/8/95

contract or otherwise to BRISBANE or DISTRICT for failure, suspension, diminution or other variations of service occasioned by or in consequence of any causes beyond the control of CITY, including but not limited to acts of God or of the public enemy, fires, floods, earthquakes, or other catastrophes or strikes.

12. Monitoring and Inspection: The DIRECTOR shall be responsible for the monitoring and inspection of facilities related to industrial waste discharges owned by BRISBANE and DISTRICT and their respective customers. Upon showing proper credentials, the DIRECTOR or his or her designated representative, when necessary for the performance of his or her duties, shall have the right as provided by law to enter the premises of BRISBANE or DISTRICT or any private discharger when there is reasonable ground for believing that illegal sewage and industrial waste discharges have occurred or are reasonably expected to occur, or in making the routine inspection he or she deems necessary. At the request of the DIRECTOR, BRISBANE or DISTRICT shall seek an inspection warrant in the event a discharger refuses to permit an inspection. The procedures provided by the general laws of the State of California shall govern the issuance, execution and enforcement of an inspection warrant in the event the discharger refuses to permit an inspection by the DIRECTOR or his or her designated representative. Upon written demand by the DIRECTOR, BRISBANE and DISTRICT shall promulgate, enact, or amend their respective regulations and ordinances in whatever manner is reasonably necessary to enable the DIRECTOR to accomplish the monitoring and inspection tasks necessary to facilitate discharger compliance with enforcement standards.

13. Enforcement: CITY is authorized to enforce within BRISBANE and DISTRICT the standards contained in CITY!s ordinances and regulations and federal and state industrial waste discharge laws and regulations, and any amendments thereto, pertaining to sewage and industrial waste discharges into its sewerage system, to the same extent as CITY is enforcing such laws and regulations within its own jurisdiction. Upon written demand by the DIRECTOR, BRISBANE and DISTRICT shall promulgate, enact or amend their respective regulations and ordinances in whatever manner is reasonably necessary to effectuate CITY's capability to enforce the sewage and industrial waste discharge standards contained in CITY's regulations and ordinances, as required by Qty, state and federal law. BRISBANE and DISTRICT shall exercise their respective legislative and regulatory powers in such a manner as to enable CITY to fully comply with all rules, regulations, and statutes imposed upon CITY by state and federal law, the Environmental Protection Agency, the State Water Resources Control Board, the Regional Water Quality Control Board, and any other regulatory agencies. CITY shall at all times have the right to Page -7-
JPA Agreement - CCSF, Brisbane/GVMID
a:sewersvc.con
Revised: 5/8/95

seek injunctive relief in a court of competent jurisdiction and pursue other actions authorized by law to enforce its sewage and industrial waste discharge standards and the terms of this Agreement, to the same extent as CITY is enforcing such standards within its own jurisdiction.

14. Maps of Facilities and List of Dischargers: BRISBANE and DISTRICT represent that they have provided to CITY all maps in their possession of existing sanitary sewer facilities located within BRISBANE and DISTRICT'S boundaries, and maps of BRISBANE/DISTRICT'S connections to CITY's facilities. BRISBANE/DISTRICT shall annually update said maps as may be necessary to reflect any changes to existing facilities shown thereon or installation of new sanitary sewer facilities that may have occurred during the preceding year. The updated maps shall be transmitted to the DIRECTOR by July 1st of every year.

BRISBANE/DISTRICT shall also provide to CITY a list of the addresses and types of occupancy of all non-residential dischargers under BRISBANE/DISTRlCT's jurisdiction and shall transmit an annual update of the complete list to the DIRECTOR by July 1st of every year. In addition thereto, BRISBANE/DISTRICT shall provide to the DIRECTOR a monthly supplement to the annual discharger list showing the addresses and types of occupancy of all new non-residential dischargers to whom business licenses were issued by BRISBANE during the preceding month; provided, however, that if any such license is issued to an EPA Categorical Discharger, as defined by federal law, notification shall be given to CITY as required by Section 15 ofthis Agreement.

15. Compliance with Law; Notice of Categorical Dischargers: CITY and BRISBANE/DISTRICT agree to comply with all applicable federal and state statutes and regulations and future amendments thereto. BRISBANE/DISTRICT shall provide to CITY notification of the name and address of any EPA Categorical Discharger, as defined by federal law, within ten (10) days after BRISBANE/DISTRICT has received notice of such discharger utilizing or intending to utilize their sewage facilities, to enable the DIRECTOR to comply with the EPA and Regional Water Quality Control Board standards.

16. Revenue Program: BRISBANE/DISTRICT shall prepare the Revenue Program required by the Environmental Protection Agency and the State of Califorma of all agencies benefiting from state and federal grants and/or state revolving fund loans. The Revenue Program shall comply with the applicable federal and state laws and regulations, including State Water Resources Control Board Revenue Program Guidelines. The initial Revenue Program shall be furnished by BRISBANE/DISTRICT to CITY within thirty (30) days after the date of execution of this Agreement. Thereafter, a current copy of the BRISBANE/DISTRICT Revenue Program Page -8-
JPA Agreement - CCSF, Brisbane/GVMID
a:sewersvc.con
Revised: 5/8/95

shall be delivered to CITY within sixty (60) days after CITY has furnished to BRISBANE/DISTRICT the proposed annual rates to be utilized by CITY for calculation of the quarterly charges, together with the supporting documentation, in accordance with Section 7 of this Agreement. BRISBANE/DISTRICT shali reimburse CITY for any and all expenses, damages or losses incurred by CITY because of BRISBANE/DISTRICT'S failure, through no fault of CITY, to submit a Revenue Program approvable by the Environmental Protection Agency or State Water Resources Control Board.

17. Termination bv BRISBANE/DISTRICT: If at any time during the term ofthis Agreement, BRISBANE/DISTRICT determines that it is in its best interest to construct and maintain its own sewage treatment plant or in any other way dispose of its sewage and industrial waste, BRISBANE/DISTRICT may terminate this agreement without incurring any Hability hereunder (except forthe cost of sewage and industrial waste actually discharged into CITY service) upon giving CITY written notice, at least ninety (90) days in advance of its intention to terminate this Agreement. However, BRISBANE/DISTRICT shall reimburse CITY for BRISBANE/DISTRICT'S share of the unamortized costs for facilities that were installed or increased in size for the expressed purpose of accommodating BRISBANE/DISTRICT'S wastewater discharges and the quality thereof. The costs shall be pro-rated over a 15-year replacement period.

18. Assignment: BRISBANE/DISTRICT shall not assign or transfer its rights, obligations or duties provided by this Agreement without the approval of CITY and written amendment ofthis Agreement.

19. Notices: Unless any party advises to the contrary, all notices and communications shall be in writing and shall be addressed as follows:

If to CITY: Director of Public Works
City and County of San Francisco
875 Stevenson Street, Room 410
San Francisco, CA 94103-0934
If to BRISBANE/DISTRICT: Director of Finance
Oty of Brisbane
50 Park Lane
Brisbane, CA 94005

20. Conflict with State or Federal Laws: In the event any term of this Agreement conflict with any applicable state or federal law or regulation, the requirements of the applicable state or federal law or regulation shall be followed.

JPA Agreement - CCSF, Brisbane/GVMID
a: sewer svc. con
Revised: 5/8/95
Page -9-

IN WITNESS WHEREOF, the parties have executed this Agreement as of the day and year first above written.

CITY AND COUNTY OF

SAN FRANCISCO
Attest: \
Qlerk, Board/6f Supervisors
/
Approved:

APPROVED AS TO FORM:

LOUISE H. RENNE, City Attomey
^
./Deputy Oty Attorney

CITY OF BRISBANE
"By:.

Attest:^\iWi f jttMijJ HMMlk
7 City Clerk/

GUADALUPE VALLEY MUNICIPAL

IMPROVEMENT DISTRICT
By:.

Chair
Attest:

Oferk
APPROVED AS TO FORM:

Oty Attorney
JPA Agreement - CCSF, Brisbane/GVMID
aisewersvc.con
Revised: 5/8/95
Page-10-

APPENDIX A
i
2 3
4 5
6 7
e
9 10
11 12
13 14
15 16
17 18
19 20
21 22
23 24
25 26
27 28
29 30
31 32
33 34
35 36
37 38
39 40
41 42
43 44
45 46
47 48
49 50
51 52
53 54
55 56
57 58
59 60
61 62
SPL94SS

CLEA N WATER ENTERPRISE BUDGET
DPW COSTS, DEPT 90
2101 Clean Waief Operations
2102 S.E. Community Facility
Less SECF Rental Rev
2133 WPC Wastewater Treatment
2143 SSR Sewef Repar
2135 Pretreatment & User Charge
Sub-Totals
Repair & Repiacement. (1/3)
Totals O.M& R Costs
Bnsbane share io total Budget
Offset for Interest
Offset for Surplus
Adjusted Tota! O, M 8. R Costs
Debt Service/Capriaiized Cost
State Loans
Revenue Bonds
Capitalized portion of R/R {2/3)
CAO. DEPT 70 GO Bonds
Offset for Surplus
Total Debt Serv /Cap Cost
Sub-Totals

GRAND TOTAL ANNUAL NET COST

FLOWS SHARES
San Francisco '"raw" flows
Southeast (influent;
North Shore (influent)
Richmond -S unset/Ocean side (effluent),
adjusted for raw {times 1 G72)=infiuent
San Francisco Total
SAN FRANCiSCO CLEAN WATER ENTERPRISE

SSC REV PROJECTION FROM CITY OF BRISBANE
18-Apr-95
1994-95
CWE COSTSf AAOJ
1S 2

UNIT RATE (COST)

ANNUAL FLOWS OF BRISBANE

REVENUE USING UNIT RATE X ANNUA
64,885 AAA
(2 25O.CO0)

62.635 AAA
122 615 67:
1S93-S4
MGD
67 CG
1 Sc
20 5=
es se

COST ALLOCABLE

TO BRISBANE

2.430,993 2,430,993
484,078 484.078
(387,681) (387,681)
56,763.308 56,783.308

9.032.375 2.256.094

6.010.966 6,010,986

74.354.059 67,579,778
2,585.667 2,585,667
76,939,726 70,165,444
91 195%
(11,037,374) (10,065,571)
(5,921,924) (5,400,519)
59,960,426 54.699,355
15 161,383 15.161,383

39.889 276 39.869,278
S5 171,333 5.171,333

4.663,450 4,663.450
ANO RATE MODEL (TASLE-1)

64.885,444
{2,250.000) RATE MODEL {TABLE-1)
62,635,444
117,334.799

FLOW UNITS
(ANNUAL)
32 693.850 1993-94 SEWPCP INFLUENT
S66.176 1993-94 NPWPCP FLOW
10 043,551 1993-S4 RSWPCP/OCEANS IDE EFFLUEN 1

43.703,578
— 1994-95 —
2 6848

56.008
150.370 {Haff-yeaf, July-Deer 1994)

City Council Staff Report
Meeting Date: May 7, 2026
From: Ingrid Padilla, City Clerk
Subject: Approve Resolutions to Appoint Members to City Committees
Recommendation
Adopt Resolutions Appointing Members to the Public Art Advisory Committee, Inclusion, Diversity, Equity & Accountability Committee (IDEA), Open Space & Ecology Committee (OSEC), and the Complete Streets Safety Committee.

Background
Resolutions were drafted to reflect the Council’s direction given to the City Clerk at the City Council Meeting of April 21, 2026 which is to appoint the following community members to the following City Committees for various terms:
• Jose Moreno, Complete Streets Safety Committee for a term through January 2030 • Janice Au-Young, Complete Streets Safety Committee for a term through January 2030 • Hannah Carney, Open Space and Ecology Committee for a term through January 2030 • Lupita Gonzalez, IDEA Committee for an initial shortened term through January 2027 • Kat Thomas, Public Art Advisory Committee for a shortened term through January 2028 Discussion
Staff received applications for appointments by April 1, 2026, and Council interviewed applicants at a noticed Council meeting on April 21, 2026.

Deanna Washington regretfully declined the appointment to the Public Art Advisory Committee and Peter Sutherland regretfully declined the appointment to the Complete Streets Safety Committee.

Fiscal Impact

None
Attachments

1. City Committee Appointment Resolutions
City Manager Approval
Jeremy Dennis, City
Manager
04/30/2026

Attachment 1
RESOLUTION NO. 2026-XX

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BRISBANE MAKING AN

APPOINTMENT TO A VACANT POSITION ON THE

COMPLETE STREETS SAFETY COMMITTEE
RESOLVED by the City Council of the City of Brisbane that the following resident:

Jose Moreno
is hereby appointed as a Member of the Brisbane Complete Streets Safety Committee for the period of May 7, 2026 through January 1, 2030 or until their successor is qualified and appointed.
______________________
Coleen Mackin, Mayor
* * *
ADOPTED at a City Council Meeting held on May 7, 2026, by the City of Brisbane City Council by the following vote:

Ayes:

Noes:

Absent:

Abstain:

ATTEST:

Ingrid Padilla, City Clerk
APPROVED AS TO FORM:

Samantha Zutler, City Attorney

RESOLUTION NO. 2026-XX

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BRISBANE MAKING AN

APPOINTMENT TO A VACANT POSITION ON THE

COMPLETE STREETS SAFETY COMMITTEE
RESOLVED by the City Council of the City of Brisbane that the following resident:

Janice Au-Young
is hereby appointed as a Member of the Brisbane Complete Streets Safety Committee for the period of May 7, 2026 through January 1, 2030 or until their successor is qualified and appointed.
______________________
Coleen Mackin, Mayor
* * *
ADOPTED at a City Council Meeting held on May 7, 2026, by the City of Brisbane City Council by the following vote:

Ayes:

Noes:

Absent:

Abstain:

ATTEST:

Ingrid Padilla, City Clerk
APPROVED AS TO FORM:

Samantha Zutler, City Attorney

RESOLUTION NO. 2026-XX

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BRISBANE MAKING AN

APPOINTMENT TO A VACANT POSITION ON THE

OPEN SPACE & ECOLOGY COMMITTEE
RESOLVED by the City Council of the City of Brisbane that the following resident:

Hannah Carney
is hereby appointed as a Member of the Brisbane Open Space & Ecology Committee for the period of May 7, 2026 through January 1, 2030 or until their successor is qualified and appointed.
______________________
Coleen Mackin, Mayor
* * *
ADOPTED at a City Council Meeting held on May 7, 2026, by the City of Brisbane City Council by the following vote:

Ayes:

Noes:

Absent:

Abstain:

ATTEST:

Ingrid Padilla, City Clerk
APPROVED AS TO FORM:

Samantha Zutler, City Attorney

RESOLUTION NO. 2026-XX

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BRISBANE MAKING AN

APPOINTMENT TO A VACANT POSITION ON THE INCLUSION, DIVERSITY, EQUITY & ACCOUNTABILITY COMMITTEE
RESOLVED by the City Council of the City of Brisbane that the following resident:

Lupita Gonzalez
is hereby appointed as a Member of the Brisbane Inclusion, Diversity, Equity & Accountability Committee for the period May 7, 2026 through January 1, 2027 or until their successor is qualified and appointed.
______________________
Coleen Mackin, Mayor
* * *
ADOPTED at a City Council Meeting held on May 7, 2026, by the City of Brisbane City Council by the following vote:

Ayes:

Noes:

Absent:

Abstain:

ATTEST:

Ingrid Padilla, City Clerk
APPROVED AS TO FORM:

Samantha Zutler, City Attorney

RESOLUTION NO. 2026-XX

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BRISBANE MAKING AN

APPOINTMENT TO A VACANT POSITION ON THE PUBLIC ART ADVISORY COMMITTEE RESOLVED by the City Council of the City of Brisbane that the following resident:

Kat Thomas
is hereby appointed as a Member of the Public Art Advisory Committee for the period May 7, 2026 through January 1, 2028 or until their successor is qualified and appointed. ______________________
Coleen Mackin, Mayor
* * *
ADOPTED at a City Council Meeting held on May 7, 2026, by the City of Brisbane City Council by the following vote:

Ayes:

Noes:

Absent:

Abstain:

ATTEST:

Ingrid Padilla, City Clerk
APPROVED AS TO FORM:

Samantha Zutler, City Attorney

City Council Staff Report
Meeting Date: May 7, 2026
From: Abby Partin , Human Resources Director
Subject: Adopt Resolution to Amend the Current Communication and Digital Media Coordinator and Senior Accounting
Assistant Job Descriptions
Recommendation
Staff recommend adoption of a resolution amending the current Communication and Digital Media Coordinator and Senior Accounting Assistant job descriptions.

Background
The Communication and Digital Media Coordinator and Senior Accounting Assistant job descriptions have not been comprehensively updated since their last revisions and may not fully reflect current operational needs, industry standards, or the evolving scope of work within the City.

The proposed updates for both classifications are intended to modernize language, ensure alignment with classification standards, and accurately reflect the duties currently performed.

Discussion
Communications Coordinator Job Description
The proposed update removes the limitation implied by “Digital Media” and aligns the classification title with industry standards and the actual scope of work performed. The revised title more accurately reflects responsibilities that extend beyond digital media to include print communications, public information efforts, and coordination of messaging across departments.

A review of comparable positions across other cities indicates that titles such as “Communications Coordinator” or “Communications Specialist” are more commonly used and better represent the comprehensive, citywide communications responsibilities associated with this role.

The updated job description also reflects the City’s evolving communications needs and the increasing demand for timely, accurate, and accessible public information. The revisions clarify that the position operates with a high level of autonomy in managing dayto-day communications functions within a modern, fast-paced environment.

Specifically, the revised description emphasizes the incumbent’s responsibility to

independently manage: website updates, social media publishing, digital asset organization, and accessibility compliance.

These functions are core to the role and require consistent attention without continuous supervision. This enhanced level of autonomy supports more efficient day-to-day operations while maintaining close coordination with the Assistant to the City Manager for strategic direction, prioritization, and overall message alignment.

Additionally, the updated description corrects prior assumptions regarding duties that were not part of the position. For example, the previous description referenced responsibility for recording and broadcasting public meetings. In practice, this function has never been assigned to or performed by the Communication and Digital Media Coordinator, as it requires specialized staffing, equipment management, and technical coordination beyond the scope of the role.

Senior Accounting Assistant Job Description
The proposed revisions to the Senior Accounting Assistant classification are intended to modernize and better align the job description with current Finance operations and organizational needs. The updated description consolidates all Finance functional areas performed at this level into a single classification. The previous version primarily reflected payroll duties; however, current operational needs also include utility billing and related accounting functions.

The revised job description updates terminology, tools, and systems to reflect current finance practices, including the use of ERP systems and other modern financial software that were not reflected in the last update (2003). The language has also been revised to align with current classification standards.

Additionally, the updated classification more accurately reflects the scope of work performed by a Senior Accounting Assistant today. The position requires increased interaction with other departments, use of integrated financial systems, and broader administrative and technical support responsibilities within a current finance environment.

The updates for both job descriptions have been reviewed and approved by the General Employees Associate Group.

The proposed updates ensure that both classifications accurately reflect current operational needs, current industry standards, and the evolving nature of work within the City. Approval of the amended job descriptions will improve clarity, consistency, and alignment with current organizational practices.

Fiscal Impact
There is no fiscal impact associated with updating the job descriptions. The proposed

changes do not modify the classification or compensation of the positions which are already budgeted for in the current and upcoming fiscal year.

Attachments

1. Resolution 2026-XX
City Manager Approval
Jeremy Dennis, City
Manager
04/30/2026

RESOLUTION NO 2026-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BRISBANE AMENDING RESOLUTION 2001-11 TO INCLUDE THE AMENDMENTS TO THE

CLASSIFICATIONS OF COMMUNICATION AND DIGITAL MEDIA COORDINATOR

AND SENIOR ACCOUNTING ASSISTANT IN THE CLASS SPECIFICATION MANUAL
WHEREAS, on February 13, 2001, the City Council approved Resolution 2001- 11 establishing the classifications and pay plan and approving the class descriptions included in Exhibit “A” of said resolution for development of the Class Specification Manual; and
WHEREAS, the City Manager has established the need for the amendments in the classifications of Communication and Digital Media Coordinator and Senior Accounting Assistant, including the re-titling of Communication and Digital Media Coordinator to Communication Coordinator; and
WHEREAS, the class description amendments for Communication Coordinator and Senior Accounting Assistant were developed in cooperation with and have been approved by the City Manager; and
WHEREAS, this newly developed class descriptions for Communication Coordinator and Senior Accounting Assistant meet the requirements established in Rule

6.02b of the City of Brisbane Personnel Rules and Regulations for the Class Specification Manual.

NOW, THEREFORE, the City Council of the City of Brisbane resolves as follows:

The class descriptions for the classification of Communication Coordinator and Senior Accounting Assistant in Exhibit “A” is approved for inclusion in the Class Specification Manual.

Section 1. Resolution Number 2000-04 is
_________________
Coleen Mackin, Mayor

I hereby certify that the foregoing Resolution No. 2026-XX was duly and regularly adopted at a regular meeting of the Brisbane City Council on May 7, 2026, by the following vote:

Ayes:

Noes:

Absent: None
Abstain: None
_____________________
Ingrid Padilla, City Clerk

CITY OF BRISBANE

COMMUNICATIONS & DIGITAL MEDIA COORDINATOR
Definition
Under general direction, Organizes and implementsperforms and administers the City’s digital communications actions, activities, including website content management, and messaging in order to grow City-owned pages and leverage the power of social media publishing, digital asset management, photography, and ; produces video s content support; ensures public-facing communications are accurate, timely, and accessible to meet current standards. This position works both independently and in close coordination with the City Manager’s designee, who directs City communications, and is responsible for implementing assigned communications priorities, supporting citywide messaging, and carrying out dayto-day communications functions.and readies them for sharing across all owned platforms, including the City’s website; maintains a content calendar to support strategic communications activities; and helps cultivate the City’s relationships with the residents of Brisbane.

Class Characteristics
This classification is distinguished from all other classes by its responsibility in carrying out for the day-today digital communications functions and supporting the City’s public information program. The incumbent exercises independent judgment in content development, organization, and publishing, and is expected to perform a significant portion of work independently.operation of communications programs, and by its coordinating, supervisory, and administrative duties for the assigned program.

Supervision Received and Exercised
This position is responsible for executing communications initiatives and supporting the Works directly with Communications Manager to assist in the planning, development, implementation of citywide , and administration of the City's communication plan and communication strategies as directed by the City Manager’s designee. This classification does not exercise direct supervision but may provide technical guidance to staff.

Examples of Important and Essential Duties - the duties described below are provided as examples and are not to be considered as exclusive or all inclusive:
• Implements communications priorities and projects as directed by the City Manager’s designee, ensuring timely and consistent delivery of public information. • Updates and maintains content on the City’s website; ensures information is accurate, current, and consistent with established standards and accessibility requirements. • Creates, rReviews, edits, and publishes content submitted by departments; ensures alignment with City policies, branding, and communication practices./or distributes innovative and diverse communications tools in print or digital form, which may include flyers, brochures, ads, newsletters, graphics, and videos to expand visibility and awareness of emerging issues, programs, priorities, and progress on community, City Council and organizational goals, initiatives, and accomplishments.
• Publishes and monitors content on official City social media accounts; supports consistent posting and timely dissemination of public information.
• Designs and produces clear, engaging, and accessibleDevelops compelling stories, messages, and graphics and visual materials to effectively communicate City news, programs, and initiatives to a broad and diverse community across digital and print platforms. s through a variety of mediums Exhibit A

including video that attract and engage a digital audience while following the City’s brand standards and communication style guidelines.
• Develops and executes editorial calendar for City-administered pages social media pages and website digital signboards.
• Maintains and organizes a centralized digital photo and media library, including file naming, tagging, archiving, and retrieval.Customizes outreach content and medium to each population/initiative as appropriate to enhance civic engagement. • Applies digital accessibility best practices, including alt text, captioning, and document formatting, in alignment with current standards (WCAG 2.1 AA).Optimizes City-administered pages within each platform to increase the visibility of the City’s information and content. • Reviews and edits captions and transcripts for recorded video content to ensure accuracy and accessibility.Records and broadcasts two meetings per month by operating the new HD cameras/hybrid meeting equipment in the Community Meeting Room’s A/V booth. • Coordinates with City departments to gather, verify, and prepare content for publication, while independently managing assigned projects and deadlines.Provides visual enhancements of information and multimedia on the City’s website.
• Provides on-site support at City events, including photography and basic media coverage.timely responses to residents’ and followers’ queries and comments. • Tracks and reports basic website and Monitors the City's social media performancemetrics; uses data to develop and optimize marketing communications strategies. • Captures and edits Takes photographs ofs and videos for City programs, events, and facilities for use in digital and print communications-administered sites and publications; maintains archives. • Assists with layout and design of digital and print materials, including newsletters, flyers, and reports, in collaboration with the City Manager’s designee.production of monthly newsletter. • Livestreams shorter city events.
• Performs related duties as assigned.

Qualifications
Knowledge of:
• Website content management systems (CMS) and digital publishing workflows.Techniques of effective, transparent, and timely communication and outreach. • Basic graphic design principles, including layout, typography, and visual communication. • Structure and content of the English language, including spelling, punctuation, grammar, and rules of composition.
• Writing for digital platforms including web and social media. • Basic Pphotography principles and image editing software.and video techniques. • Social media platforms and best practices.their respective participants (Facebook, Instagram, LinkedIn, Pinterest, YouTube, Twitter, etc.) and how they can be deployed in different scenarios. • Social media best practices, content creation, online community engagement, and content management.
• Video platforms and captioning processes.
• Digital accessibility standards and best practices, including WCAG 2.1 AA. • Recordkeeping and digital file management practices.
• Modern office procedures, methods, and computer equipment and software. • Principles of outreach strategies and technologies, including social media and other web-based communication tools and technologies.
• Techniques for dealing effectively with the public and City staff, in person and over the telephone.

Skill to:
• Operate a variety of office equipment including computers and mobile equipment. • Perform Word processing and database management with speed and accuracy. • Work effectively and efficiently in a fast-paced environment, with time-sensitive situations and meet deadlines.

Ability to:
• Work independently while coordinating with management on priorities and messaging. • Develop visual content that enhances public understanding, accessibility, and community engagement.
• Maintain Have a high attention to detail, particularly in reviewing public information. and coordinate multiple projects simultaneously while meeting project timelines. • Organize and maintain digital files and media assetsRespond to residents and address complaints/problems in a timely, accurate, courteous, respectful and friendly manner; understand the resident’s needs and provide information by focusing on the customer. • Communicate effectively, orally and in writing.
• Prepare and edit clear, Draft concise, and accurate public-facing content copy that conveys intended voice and tone.
• Foster an environment that embraces diversity, integrity, trust, and respect. • Work collaboratively with staff across departments.Analyze situations quickly and objectively and determine proper course of action.
• Learn and apply City policies, procedures, and accessibility requirements. • Exercise sound judgment in content publishing and handling of public information. • Keep supervisor informed of all major issues and to recommend changes as appropriate. • Work autonomously in developing and implementing communications plans and strategies. • Attend evening meetings and/or work various shifts, including nights, weekends, and holidays.

Education and Experience: Any combination of experience and education that would provide the required knowledge, skills, and abilities would be qualifying. A typical way to obtain the knowledge, skills, and abilities would be:

Education: Equivalent to an associate or Bbachelor's degree from an accredited college or university with major coursework in communications, public relations, marketing, journalism, web design, or a closely related field; and.

Experience: One (1) to Minimum of three (3) years of increasingly responsible experience in website content management, social media, or digital communications.multi-media/marketing communications or a related field; or equivalent technical training, education, and/or experience. Required experience to include content creation such as blogging, writing, and/or video, and photography. Practical experience in social media marketing or search engine optimization is desired. Additional experience in a professional or support capacity in a government department may be substituted for the required education on a yearfor-year basis.

Licenses and Certifications:
• Possession of a valid California Class C driver’s license and a satisfactory driving record Special Requirements: In addition to the regular work schedule, this position may be required to work evenings and weekends for meetings, support events, or and respond to emergency situations, including communications response and media monitoring.in situations of emergency for communications response and media monitoring.

Spanish and/or Chinese bilingual skills (speaking and writing) are highly desirable.

Physical Demands:
• Must possess the sufficient mobility to work in a standard office and field environment setting and to attend meetings and events at various locations throughout the City, including occasional exposure to outdoor conditions.
• Must be able to operate use standard office equipmentand camera equipment, travel to different sites as required, and lift and carry items weighing up to 20 pounds., including a computer, and to travel to different sites or locations and
• move up to 20 pounds;
• visionMust have the ability to read printed materials and a computer screen; and sufficient hearing and speech to communicate effectively in person and over the telephone.

Approved Date: July 15, 2021
Resolution: 2021-58
Revised Date: May 7, 206
Resolution:

Bargaining Unit: General Employees Association
Resolution: 2021-58
Former Titles:

Abolished:

CITY OF BRISBANE

SENIOR ACCOUNTING ASSISTANT
Definition
Under general supervision of the Finance Director, in support of the assigned function in revenue and utility billing or in financial services such as accounts payable or payroll, provides difficult a variety of and complex and technical accounting tasks in the areas of payroll, accounts payable, accounts receivable, general ledger, purchasing, cash receipts, business licenses, utility billing and implementation and maintenance of the enterprise resources planning (ERP) system modules and specialized software. This class involves frequent contact with the public and external vendors; functions as a liaison to other divisions and departments by answering questions, resolving problems, and researching information while compiling, reconciling, and verifying general financial and statistical data; and office support related to the processing of financial transactions and the preparation and reconciliation of financial and accounting records and reports; oversees the City’s payroll process; may provide day-to-day or project direction to a small staff; and performs other related duties work as required.

Class Characteristics
This is the advanced journey-level/specialist single position support class. Positions at this level perform the full range of duties as assigned, work independently, and exercise judgement and initiative.Responsibilities include oversight of the payroll function as well as performing complex and difficult work in one or more of the following areas: accounts receivable, accounts payable, payroll or business licensing, in addition to performing a variety of customer services, record keeping, reconciliation and report preparation activities. Positions at this level receive only occasional instruction or assistance as new or unusual situations arise and are fully aware of the operating procedures and policies of the work unit. Work is normally reviewed upon completion and for overall results. Responsibilities regularly include the use of one or more automated systems, although some manual processing may be required. Lead direction of staff may be required on a project or day-to-day basis.

Examples of Duties (Illustrative Only) (Dependent on assigned function) • Performs and provides technical support in the preparation, maintenance, and operation of the accounting function, including the general ledger, payroll, accounts payable, purchasing, accounts receivable, cash receipts, and year end audit workpapers.complex and difficult accounting and financial support work within programmatic and procedural guidelines. • Reviews and processes timesheets and payroll on biweekly and monthly basis, researching and correcting discrepancies as required, files payroll taxes, submits employee retirement information, and manages other related payments. Prepares payroll and salary reports for estimating labor-related expenses and annual compliance reporting. Prepares and distributes quarterly and year-end reports and filings, such as Forms W-2 and 1099 forms.Oversees the payroll process; ensures that data submitted and payments made are correct; prepares tax, insurance and other payments.
• Prepares and distributes payroll tax forms and 1099’s on an annual basis.

Formatted: Font: Not Italic
Formatted: Font: Not Italic

• Reviews invoices and processes accounts payable on a weekly basis to support request for payments and reconciles discrepancies as required. Researches a variety of reports, records and documents to reconcile ledgers and journals and to produce a variety of specialized reports; may develop report formats and utilize varied databases. • Directs the work of a small staff on a project or day-to-day basis; trains staff in work procedures.
• Prepares routine accounts receivable and general billing, follows up on past due invoices, and recommends write-offs of uncollectible accounts.
• Oversees the collection, reporting, and reconciliation of daily payments, maintenance of vendor accounts, posting and retrieval of information on payments and other records. • Composes correspondence relating to accounting, utility billing and payroll inquiries. • Exercises discretion in dealing with customers, payroll and personnel matters; handles sensitive data and information in regard to payroll processing. • Participates in month-end and year-end close and audit; prepares accruals and reports for auditors. Gathers financial and statistical information and materials; compiles, reconciles and verifies information and prepares financial, federal, and state mandated reports. • Maintains utility billing system to oversee the collection, reporting, and reconciliation of daily payments, maintenance of customer accounts, posting and retrieval of accurate information on payments and other records. Manages utility billing payment arrangements and interprets administrative policies and resolves service and payment issues, including adjustments and shut-off activities.
• Groups, organizes, and schedules utility meter routes to ensure timely and efficient collection of meter data; verifies readings to locate abnormal consumption, records reasons for fluctuations and ensures resolution. Reviews pre-billing reports, reviews and proofs final billing data prior to mailing for bi-monthly utility billing process. Answers questions, addresses issues, provides information regarding complex and technical procedures and regulations to employees, vendors, contractors, the public and others. • Demonstrates a full understanding and ensures compliance with federal, state and local laws, as well as City policies, procedures and agreements; responsible for writing, implementing and training employees from other departments on the ERP system as needed; notifies appropriate staff to address concerns or discrepancies. • Verifies, posts, and records a variety of financial transactions; prepares and maintains databases, records, and a variety of periodic and special reports; generates and balances reports.
• Prepares, processes, reviews and verifies documents, records, and forms related to assigned area for accuracy, completeness and conformance to applicable policies, rules and regulations.
• Receives, interprets, transmits, and provides information by telephone, in writing, or personal contact to employees and vendors; provides customer and public assistance, works with the appropriate government agencies on various related issues. Builds and maintains positive working relationships with co-workers, other City employees and the public. • Evaluates the efficiency and effectiveness of business processes and procedures and provides recommendations for improvements. May assist in the design and implementation of related software and development of related procedures.
• Provides training to staff on department and/or division procedures and programs as necessary.
• Processes accounts payable; assigns purchase order and vendor numbers; reviews invoices and receiving reports for accuracy and appropriate authorization; ensures that funds are budgeted and available and prepares documentation required for payment; enters data into the accounts payable system to produce payment.

Formatted: Bulleted + Level: 1 + Aligned at: 0" + Tab
after: 0.25" + Indent at: 0.25"

• Provides information to business owners regarding business license requirements and fees; processes license applications and renewals; receives and receipts payments and prepares license certificates; enters appropriate data into the financial system. • Posts receipts, encumbrances and expenditures to various accounts; reconciles accounts and prepares general ledger entries.
• Prepares and distributes billings for money owed to the City for fees and services. • Records and verifies a variety of complex financial transactions; prepares and maintains records and a variety of periodic and special financial, accounting and statistical reports.

Senior Accounting Assistant
Page Two
• Enters and retrieves information using word processing, spreadsheet and database software. • Performs other related general office support duties, as assigned. required Qualifications
Knowledge of:
• Terminology and pPractices and techniques of automated and manual financial, and accounting, and billing document processing and record keeping of functions such as payroll, accounts payable, accounts receivable, general ledger, purchasing, business licensing and utility billing.
processing and record keeping.
• Principles and practices of auditing and reconciling a variety of financial documents and records.
• General principles and practices of fund accounting, public agency budgeting, purchasing/receiving policies and operations, financial data collection, analysis and report preparation. Public agency payroll principles and practices. • Basic supervisory principles and practices.
• Standard office support practices and procedures, including the use of standard office eEquipment and computer applications (e.g. Microsoft software packages) to conduct, compile and generate documentation..
• Computer applications related to the work, including word processing , spreadsheet and database applications.
• Records management principles and practices.
• Business arithmetic and basic statistical techniques. • Techniques for dealing effectively with the public, vendors, contractors and City staff, in person and over the telephone.

Skill in:
• Overseeing and personally processing the functional area assigned payroll system. • Performing difficult, complex and technical accounting and financial office support work accurately and in a timely manner.
• Directing the work of others and training others in work procedures. • Interpreting, applying and explaining complex policies and procedures. • Composing correspondence and reports independently or from brief instructions. • Making accurate arithmetic, financial and statistical computations. • Establishing, maintaining, and researching files.

Formatted: Indent: Left: 0", Hanging: 0.25"
Formatted: Indent: Left: 0", Hanging: 0.25", No
bullets or numbering

• Communicating clearly and concisely, both orally Using English effectively to communicate in person, over the telephone and in writing., using appropriate grammar and syntax.

Establishing and maintaining effective working relationships with those contacted in the course of the work.
• Using initiative and independent judgment within established policy and procedural guidelines.
• Organizing work, setting priorities and meeting critical time deadlines. • Entering and retrieving data from a computer with sufficient speed and accuracy to perform assigned work.
• Establishing and maintain effective working relationships with those contacted in the course of the work.

Education and Experience:

Equivalent to completion of two years of college or possession of an Associate of Arts degree in accounting, bookkeeping, business or a field related to the work and three years of experience in Senior Accounting Assistant
Page Three
performing accounting and financial document processing and record keeping. Additional experience as described above may be substituted for the education on a year-for-year basis.

Physical Demands:

Must possess sufficient mobility to work in a standard office setting and to operate standard office equipment, including a computer. Must have visual acuity to read printed materials and a computer screen, and sufficient hearing and speech ability to communicate effectively in person, in writing, and over the telephone.Must possess mobility to work in a standard office setting and to use standard office equipment, including a computer; vision to read printed materials and a computer screen; and hearing and speech to communicate in person and over the telephone.

Approved Date: February 13, 2001
Resolution: 2001-11
Revised Date: June 2, 2003
Resolution:

Revised Date: May 7, 2026
Resolution:

Bargaining Unit: General Employees Association
Resolution: 2001-20
Former Titles:

Abolished:

City Council Staff Report
Meeting Date: May 7, 2026
From: Jeff Franco, Parks and Recreation Coordinator, Noreen Leek, Parks and Recreation Director
Subject: Approve Cosponsorship of Lions Club Scholar Dinner Recommendation
Staff recommends that the Council review and consider approving the 2026 Lions Club Scholar dinner as a cosponsored event.

Background
In 2003, following construction of the Mission Blue Center, the Brisbane City Council adopted a policy establishing guidelines for event cosponsorships. The policy supports and encourages recreational, educational, and cultural programs that are accessible to all individuals regardless of age, gender, race, religion, or national origin. As such, the City has a long-standing tradition of partnering with local nonprofit organizations by cosponsoring community events and waiving facility rental and staffing fees, thereby expanding access to programs that enrich residents’ lives and strengthen civic connections. This collaborative approach maximizes public resources, increases community engagement, encourages volunteerism, fosters inclusivity, and activates public spaces in meaningful ways.

Qualifying criteria for cosponsored events include Brisbane residency, designation by the State of California as a non-profit organization (i.e. 501c3), and the event must be open to the public and suitable for the community at large.

Discussion
The Brisbane Lions Club, formed in 1947, is a 501(c)(3) non-profit organization committed to serving the Brisbane community. Lions Clubs bring individuals together to donate their time towards improving their communities, and the world. The organization helps our local community with access to vision and hearing resources and equipment, scholarships for students in Brisbane, and more. The Brisbane Lions Club Scholar Dinner will take place at the Mission Blue Center on Friday, June 12, 2026, from 5:00–9:00pm, The event is open to scholar award recipients and their families.

The event sponsor is also requesting waiver of the deposit ($500) and insurance certificates which are typically required for private facility rental groups. They are also requesting the City’s

support with promotion and marketing of their event (i.e. signboards, social media).

Fiscal Impact

FISCAL IMPACT SUMMARY BASED ON

APPLICATION
Rental of Mission Blue
Center
$371/hour x 6 hours
TOTAL = $2,226
Attachments

1. Cosponsorship Application for 2026 Scholar Award Dinner City Manager Approval
Jeremy Dennis, City
Manager
04/30/2026

a. Brisbane Non-Profit Organization
b. Non-resident, Non-Profit Organization (Outside of Brisbane) c. School District, School, or School Affiliated Group (ex. PTO) d. Private Group, Club, or Organization
What year did your organization begin serving the Brisbane community? 1947 How has your organization contributed to the Brisbane community in the past 2 years? We have provided over $125,000 in scholar awards to 81 brisbane students. we have provided financial support to various community member s in need. We have also helped a family rebuild their home after the mud slides in 2023. _________________________________________________________________________________________________________________ _________________________________________________________________________________________________________________ What is your organization’s mission and/or purpose? To Serve the community of Brisbane. Our Lions club motto is "We Serve". _________________________________________________________________________________________________________________ _________________________________________________________________________________________________________________ This application must be submitted to the Parks & Recreation Department at least (90) working days prior to the requested event.

Phone: 415-508-2140 | Email: [email protected] | Office: 50 Park Place, Brisbane, CA 94005 City of Brisbane

CO-SPONSORSHIP APPLICATION

APPLICANT INFORMATION
Name of Contact Person: _Lion Sharon Contact Person’s Phone: 650.280.8468 Contact Person’s Email: [email protected]
Name of Organization: Brisbane Lions Club Organization’s Website: BrisbaneLions.org Organization’s Address or P.O. Box: P.O. Box 317, Brisbane, CA, 94005 Circle ONE of the following items below that best describes your organization.

EVENT DETAILS
Name of Event: Brisbane Lions Senior Luncheon
Event Date (mm/dd/yy): 06/12/2026
Event Day of Week: Friday
Event Location: Mission Blue
Reservation Permit Number (if applicable): _________________________ Describe what can be expected from this event? (ex. Performance, shopping, activities, etc.) Holiday Senior Luncheon for Brisbane Seniors
Will there be any fundraising at this event? No If yes, what will the funds raised be used for? Are there any admission fees for this event? No If yes, please list them here:

If this event is NOT open to the general public, what are the restrictions for who may attend? (ex. Age, membership, residency, etc.) __This event is for the scholar award recipients and their family. ______________________________________________________________________________________________ Page 1/2 Event Set-up Start Time: 3:00pm
Event Start Time: 5:00pm
Event Close Time: 9pm

City Staff must be present to accommodate the use of any of our indoor facilities. The following schedule will be used to ensure some-one will be available when you need access. (If you are not requesting indoor facility use, you may skip to the next section) Date of Facility Access (mm/dd/yy):_06/12/26___________________ Opening Time: 3pm___________ Closing Time: 9pm__________ Date of Facility Access (mm/dd/yy):___________________________ Opening Time: ______________ Closing Time: ______________ Date of Facility Access (mm/dd/yy):___________________________ Opening Time: ______________ Closing Time: ______________

INDOOR FACILITY ACCESS REQUEST

PERMITS
Food & Beverage Permits
Will any food or non-alcoholic beverages be sold at your event? No If yes, this permit is required smchealth.org/food-program Will alcoholic beverages be served or sold at your event? NO If yes, you must attach a copy of an Alcoholic Beverage Permit *Full Liquor Liability: If beer or wine is available for consumption and money is transacted in any form (i.e. for donation, for a ticket, for a meal, for entry to the event, for the beverage) then full liquor liability premiums are necessary.

Traffic Permits
Will this event require any street or parking closures? NO If yes, you must obtain a Brisbane Encroachment Permit Amplified Sound Permits
Do you wish to use amplified sound at this event? ____ If yes, you must submit an Brisbane Amplified Sound Permit Application

EQUIPMENT USE REQUEST
<Insert Equipment Use Liability Notice>
Indicate the equipment you wish to borrow for this event.

Bluetooth Speaker? ______ with Microphone? ______
Projector & Screen? (Mission Blue Only) Yes
Theater Risers? (Mission Blue Only) ______
Theatrical Lighting? (Mission Blue Only) ______ Lighting Technician? _______ Other: ____________________________________________________________

ADDITIONAL SUPPORT
Quantity: Item:
____________ 6ft Long Rectangle Tables
____________ 5ft Diameter Round Tables
____________ Chairs
____________ 10ft x 10ft Canopy/Pop-up Tent
____________ Weighted Sandbags
Do you need any promotional support for this event?
Signboards?
Digital Graphics / Flyers?
Other: ____________________________

USE AGREEMENT & LIABILITY RELEASE

Social Media?
Programs?
To the fullest extent allowed by law, I agree to indemnify and defend the City of Brisbane, its directors, officers, agents, employees and volunteers and hold them harmless from and against any and all loss, liability, expense, claims, costs, suits, and damages, including attorneys’ fees, arising out of the use or occupancy described in this application. I agree to waive all rights of subrogation against the City, its elected or appointed officers, officials, agents and employees for losses paid under the terms of any policy which arise from the use or occupancy described in this application.

Applicant Signature______________________________________ Date 02/17/2026

City Council Staff Report
Meeting Date: May 7, 2026
From: Jeff Franco, Parks and Recreation Coordinator, Noreen Leek, Parks and Recreation Director
Subject: Approve Cosponsorship of Brisbane Library's CaveSim Event
Recommendation
Staff recommends that the Council review and consider approving the Brisbane Library's CaveSim event as a cosponsored event.

Background
In 2003, following construction of the Mission Blue Center, the Brisbane City Council adopted a policy establishing guidelines for event cosponsorships. The policy supports and encourages recreational, educational, and cultural programs that are accessible to all individuals regardless of age, gender, race, religion, or national origin. As such, the City has a long-standing tradition of partnering with local nonprofit organizations by cosponsoring community events and waiving facility rental and staffing fees, thereby expanding access to programs that enrich residents’ lives and strengthen civic connections. This collaborative approach maximizes public resources, increases community engagement, encourages volunteerism, fosters inclusivity, and activates public spaces in meaningful ways.

Qualifying criteria for cosponsored events include Brisbane residency, designation by the State of California as a non-profit organization (i.e. 501c3), and the event must be open to the public and suitable for the community at large.

Discussion
The Brisbane Library is a Non-profit 501(c)(3) organization established in 1981. Their mission is “together, we build meaningful connections and inspire lifelong curiosity” and their vision is “where community grows and thrives”. The Brisbane Library Cave Adventures “CaveSim” event will be held at the Brisbane Community Park on Sunday, June 28, 2026, from 10:00am-4:00pm.

The event will include a cave simulator with over 60 feet of tunnels to explore, a 12-foot vertical caving tower, cave rescue practice with a real stretcher, STEM lessons about cave rescue, and bat biology. This event is open and free to the general public. An encroachment permit to block parking is requried.

The event sponsor is also requesting waiver of the deposit ($50) and the City’s support with promotion and marketing of their event (i.e. signboards, social media).

Fiscal Impact

FISCAL IMPACT BASED ON APPLICATION
Rental of Community
Park Picnic Areas 1, 2, 3
Picnic Areas =
$164/day x 3 = $492
Encroachment Permit $115
TOTAL = $607
Attachments

1. 2026 Cosponsorship Application - Library CaveSim
City Manager Approval
Jeremy Dennis, City
Manager

Name of Contact Person: ___________________________________ Contact Person’s Email: _____________________________________________________________________ Name of Organization: _____________________________________ Organization’s Address or P.O. Box: ________________________________________________________________________ Circle ONE of the following items below that best describes your organization. a. Brisbane Non-Profit Organization
b. Non-resident, Non-Profit Organization (Outside of Brisbane) c. School District, School, or School Affiliated Group (ex. PTO) d. Private Group, Club, or Organization
What year did your organization begin serving the Brisbane community? _________________ How has your organization contributed to the Brisbane community in the past 2 years? _________________________________________________________________________________________________________________ _________________________________________________________________________________________________________________ _________________________________________________________________________________________________________________ What is your organization’s mission and/or purpose?
_________________________________________________________________________________________________________________ _________________________________________________________________________________________________________________ _________________________________________________________________________________________________________________ _________________________________________________________________________________________________________________ _________________________________________________________________________________________________________________ This application must be submitted to the Parks & Recreation Department at least (90) working days prior to the requested event.

Phone: 415-508-2140 | Email: [email protected] | Office: 50 Park Place, Brisbane, CA 94005 City of Brisbane

CO-SPONSORSHIP APPLICATION

APPLICANT INFORMATION
Contact Person’s Phone: ___________________________________ Organization’s Website: ___________________________________

EVENT DETAILS
Name of Event: _______________________________________________ Event Date (mm/dd/yy): ________________________________________ Event Day of Week: ____________________________________________ Event Location: _______________________________________________ Reservation Permit Number (if applicable): _________________________ Describe what can be expected from this event? (ex. Performance, shopping, activities, etc.) ______________________________________________________________________________________________ Will there be any fundraising at this event? ______ If yes, what will the funds raised be used for? ______________________________ Are there any admission fees for this event? ______ If yes, please list them here: ____________________________________________ If this event is NOT open to the general public, what are the restrictions for who may attend? (ex. Age, membership, residency, etc.) ________________________________________________________________________________________________

Event Set-up Start Time: _______________
Event Start Time: ________________
Event Close Time: ________________

City Staff must be present to accommodate the use of any of our indoor facilities. The following schedule will be used to ensure someone will be available when you need access. (If you are not requesting indoor facility use, you may skip to the next section) Date of Facility Access (mm/dd/yy):___________________________ Opening Time: ______________ Closing Time: ______________ Date of Facility Access (mm/dd/yy):___________________________ Opening Time: ______________ Closing Time: ______________ Date of Facility Access (mm/dd/yy):___________________________ Opening Time: ______________ Closing Time: ______________

INDOOR FACILITY ACCESS REQUEST

PERMITS
Food & Beverage Permits
Will any food or non-alcoholic beverages be sold at your event? ______ If yes, this permit is required smchealth.org/food-program Will alcoholic beverages be served or sold at your event? _____ If yes, you must attach a copy of an Alcoholic Beverage Permit *Full Liquor Liability: If beer or wine is available for consumption and money is transacted in any form (i.e. for donation, for a ticket, for a meal, for entry to the event, for the beverage) then full liquor liability premiums are necessary.

Traffic Permits
Will this event require any street or parking closures? _____ If yes, you must obtain a Brisbane Encroachment Permit Amplified Sound Permits
Do you wish to use amplified sound at this event? ____ If yes, you must submit an Brisbane Amplified Sound Permit Application

EQUIPMENT USE REQUEST
<Insert Equipment Use Liability Notice>
Indicate the equipment you wish to borrow for this event.

Bluetooth Speaker? ______ with Microphone? ______
Projector & Screen? (Mission Blue Only) ______
Other: ____________________________________________________________

ADDITIONAL SUPPORT
Quantity: Item:
____________ 6ft Long Rectangle Tables
____________ 5ft Diameter Round Tables
____________ Chairs
____________ 10ft x 10ft Canopy/Pop-up Tent
____________ Weighted Sandbags
Do you need any promotional support for this event?
Signboards?
Digital Graphics / Flyers?
Other: ____________________________

USE AGREEMENT & LIABILITY RELEASE
To the fullest extent allowed by law, I agree to indemnify and defend the City of Brisbane, its directors, officers, agents, employees and volunteers and hold them harmless from and against any and all loss, liability, expense, claims, costs, suits, and damages, including attorneys’ fees, arising out of the use or occupancy described in this application. I agree to waive all rights of subrogation against the City, its elected or appointed officers, officials, agents and employees for losses paid under the terms of any policy which arise from the use or occupancy described in this application.

Social Media?
Programs?
Applicant Signature______________________________________ Date________________

City Council Staff Report
Meeting Date: May 7, 2026
From: Jeff Franco, Parks and Recreation Coordinator, Noreen Leek, Parks and Recreation Director
Subject: Approve Cosponsorship of Brisbane Library's Lucha Libro Event
Recommendation
Staff recommends that the Council review and consider approving the Brisbane Library's Lucha Libro event as a cosponsored event.

Background
In 2003, following construction of the Mission Blue Center, the Brisbane City Council adopted a policy establishing guidelines for event cosponsorships. The policy supports and encourages recreational, educational, and cultural programs that are accessible to all individuals regardless of age, gender, race, religion, or national origin. As such, the City has a long-standing tradition of partnering with local nonprofit organizations by cosponsoring community events and waiving facility rental and staffing fees, thereby expanding access to programs that enrich residents’ lives and strengthen civic connections. This collaborative approach maximizes public resources, increases community engagement, encourages volunteerism, fosters inclusivity, and activates public spaces in meaningful ways.

Qualifying criteria for cosponsored events include Brisbane residency, designation by the State of California as a non-profit organization (i.e. 501c3), and the event must be open to the public and suitable for the community at large.

Discussion
The Brisbane Library is a Non-profit 501(c)(3) organization established in 1981. Their mission is “together, we build meaningful connections and inspire lifelong curiosity” and their vision is “where community grows and thrives”. The Brisbane Library “Lucha Libro” event will be held at the Brisbane Community Park gazebo and lawn area on Saturday, July 18, 2026, from 12:00- 2:00pm. The event will include a library-themed wrestling performance. This event is open and free to the general public. The event sponsor is also requesting waiver of the deposit ($200) and the City’s support with promotion and marketing of their event (i.e. signboards, social media).

Fiscal Impact

FISCAL IMPACT BASED ON APPLICATION
Rental of Community
Park Gazebo
$80/hour x 3 hours =
$240
Rental of Community
Park Lawn Area
$257/day
TOTAL = $497
Attachments

1. 2026 Cosponsorship Application - Library Lucha Libro City Manager Approval
Jeremy Dennis, City
Manager

Name of Contact Person: ___________________________________ Contact Person’s Email: _____________________________________________________________________ Name of Organization: _____________________________________ Organization’s Address or P.O. Box: ________________________________________________________________________ Circle ONE of the following items below that best describes your organization. a. Brisbane Non-Profit Organization
b. Non-resident, Non-Profit Organization (Outside of Brisbane) c. School District, School, or School Affiliated Group (ex. PTO) d. Private Group, Club, or Organization
What year did your organization begin serving the Brisbane community? _________________ How has your organization contributed to the Brisbane community in the past 2 years? _________________________________________________________________________________________________________________ _________________________________________________________________________________________________________________ _________________________________________________________________________________________________________________ What is your organization’s mission and/or purpose?
_________________________________________________________________________________________________________________ _________________________________________________________________________________________________________________ _________________________________________________________________________________________________________________ _________________________________________________________________________________________________________________ _________________________________________________________________________________________________________________ This application must be submitted to the Parks & Recreation Department at least (90) working days prior to the requested event.

Phone: 415-508-2140 | Email: [email protected] | Office: 50 Park Place, Brisbane, CA 94005 City of Brisbane

CO-SPONSORSHIP APPLICATION

APPLICANT INFORMATION
Contact Person’s Phone: ___________________________________ Organization’s Website: ___________________________________

EVENT DETAILS
Name of Event: _______________________________________________ Event Date (mm/dd/yy): ________________________________________ Event Day of Week: ____________________________________________ Event Location: _______________________________________________ Reservation Permit Number (if applicable): _________________________ Describe what can be expected from this event? (ex. Performance, shopping, activities, etc.) ______________________________________________________________________________________________ Will there be any fundraising at this event? ______ If yes, what will the funds raised be used for? ______________________________ Are there any admission fees for this event? ______ If yes, please list them here: ____________________________________________ If this event is NOT open to the general public, what are the restrictions for who may attend? (ex. Age, membership, residency, etc.) ________________________________________________________________________________________________

Event Set-up Start Time: _______________
Event Start Time: ________________
Event Close Time: ________________

City Staff must be present to accommodate the use of any of our indoor facilities. The following schedule will be used to ensure someone will be available when you need access. (If you are not requesting indoor facility use, you may skip to the next section) Date of Facility Access (mm/dd/yy):___________________________ Opening Time: ______________ Closing Time: ______________ Date of Facility Access (mm/dd/yy):___________________________ Opening Time: ______________ Closing Time: ______________ Date of Facility Access (mm/dd/yy):___________________________ Opening Time: ______________ Closing Time: ______________

INDOOR FACILITY ACCESS REQUEST

PERMITS
Food & Beverage Permits
Will any food or non-alcoholic beverages be sold at your event? ______ If yes, this permit is required smchealth.org/food-program Will alcoholic beverages be served or sold at your event? _____ If yes, you must attach a copy of an Alcoholic Beverage Permit *Full Liquor Liability: If beer or wine is available for consumption and money is transacted in any form (i.e. for donation, for a ticket, for a meal, for entry to the event, for the beverage) then full liquor liability premiums are necessary.

Traffic Permits
Will this event require any street or parking closures? _____ If yes, you must obtain a Brisbane Encroachment Permit Amplified Sound Permits
Do you wish to use amplified sound at this event? ____ If yes, you must submit an Brisbane Amplified Sound Permit Application

EQUIPMENT USE REQUEST
<Insert Equipment Use Liability Notice>
Indicate the equipment you wish to borrow for this event.

Bluetooth Speaker? ______ with Microphone? ______
Projector & Screen? (Mission Blue Only) ______
Other: ____________________________________________________________

ADDITIONAL SUPPORT
Quantity: Item:
____________ 6ft Long Rectangle Tables
____________ 5ft Diameter Round Tables
____________ Chairs
____________ 10ft x 10ft Canopy/Pop-up Tent
____________ Weighted Sandbags
Do you need any promotional support for this event?
Signboards?
Digital Graphics / Flyers?
Other: ____________________________

USE AGREEMENT & LIABILITY RELEASE
To the fullest extent allowed by law, I agree to indemnify and defend the City of Brisbane, its directors, officers, agents, employees and volunteers and hold them harmless from and against any and all loss, liability, expense, claims, costs, suits, and damages, including attorneys’ fees, arising out of the use or occupancy described in this application. I agree to waive all rights of subrogation against the City, its elected or appointed officers, officials, agents and employees for losses paid under the terms of any policy which arise from the use or occupancy described in this application.

Social Media?
Programs?
Applicant Signature______________________________________ Date________________

City Council Staff Report
Meeting Date: May 7, 2026
From: Jeff Franco, Parks and Recreation Coordinator, Noreen Leek, Parks and Recreation Director
Subject: Approve Cosponsorship of the Friends of the Brisbane Library's Citywide Garage Sale
Recommendation
Staff recommends that the Council review and consider approving the Friends of the Brisbane Library's Citywide Yard Sale as a cosponsored event.

Background
In 2003, following construction of the Mission Blue Center, the Brisbane City Council adopted a policy establishing guidelines for event cosponsorships. The policy supports and encourages recreational, educational, and cultural programs that are accessible to all individuals regardless of age, gender, race, religion, or national origin. As such, the City has a long-standing tradition of partnering with local nonprofit organizations by cosponsoring community events and waiving facility rental and staffing fees, thereby expanding access to programs that enrich residents’ lives and strengthen civic connections. This collaborative approach maximizes public resources, increases community engagement, encourages volunteerism, fosters inclusivity, and activates public spaces in meaningful ways.

Qualifying criteria for cosponsored events include Brisbane residency, designation by the State of California as a non-profit organization (i.e. 501c3), and the event must be open to the public and suitable for the community at large.

Discussion
The City-Wide Yard Sale is open to the general public and includes flea market style shopping opportunities at both the Brisbane Community Park and participating resident homes throughout Brisbane. A map of all the garage/yard sales locations will be distributed to the public. Hosted by the Friends of the Brisbane Library (FOBL), this annual yard sale is the Friends’ biggest fundraiser. Brisbane community members register early to sell on the day of the event, and their registration fees support FOBL efforts. This event brings community members together in a unique format to repurpose household supplies/clothing and promote sustainability. The Brisbane City-Wide Yard Sale event will be held throughout Brisbane, along San Francisco Ave and in Picnic area #1 in the Brisbane Community Park on Saturday, July 18,

2026, from 6:00am-5:00pm. They are requesting closure of a portion of San Francisco Avenue, therefore, an encroachment permit is required. The event is open and free to the general public.

The event sponsor is also requesting waiver of the deposit ($50) and the City’s support with promotion and marketing of their event (i.e. signboards, social media).

Fiscal Impact

FISCAL IMPACT BASED ON APPLICATION
Rental of Community
Park Picnic Area 1
$164/day
Public Works staff time
to place "No Parking"
signs prior, and conduct
street closures on the
day of
Approximately 4
hours of OT @
$52.50/hour = $210
Encroachment permit $115
TOTAL = $489
Attachments

1. 2026 - Cosponsorship Application - FOBL CityWide Yard Sale City Manager Approval
Jeremy Dennis, City
Manager

City Council Staff Report
Meeting Date: May 7, 2026
From: Jeff Franco, Parks and Recreation Coordinator, Noreen Leek, Parks and Recreation Director
Subject: Approve Cosponsorship of Brisbane Chamber's Brassy, Bassy, & Broadway Event
Recommendation
Staff recommends that the Council review and consider approving the Chamber of Commerce's "Brassy, Bassy, and Broadway" event as a cosponsored event.

Background
In 2003, following construction of the Mission Blue Center, the Brisbane City Council adopted a policy establishing guidelines for event cosponsorships. The policy supports and encourages recreational, educational, and cultural programs that are accessible to all individuals regardless of age, gender, race, religion, or national origin. As such, the City has a long-standing tradition of partnering with local nonprofit organizations by cosponsoring community events and waiving facility rental and staffing fees, thereby expanding access to programs that enrich residents’ lives and strengthen civic connections. This collaborative approach maximizes public resources, increases community engagement, encourages volunteerism, fosters inclusivity, and activates public spaces in meaningful ways.

Qualifying criteria for cosponsored events include Brisbane residency, designation by the State of California as a non-profit organization (i.e. 501c3), and the event must be open to the public and suitable for the community at large.

Discussion
The Brisbane Chamber of Commerce is Non-profit 501(c)(6) organization created through a partnership of businesses, civic leaders, and residents working together to enhance Brisbane’s economic landscape. The Chamber continues to print The Luminary, offer scholarships to college students, partner with Lipman Middle School on a job shadowing day, create wooden holiday stars for residents, and sponsor the Brisbane Garden Show. On Saturday, August 29, 2026, from 6:30-8:30pm, the Chamber will host Brassy, Basey, & Broadway. This fundraiser will showcase Brisbane resident Leanne Borghesi and will be similar to the Chamber’s pervious Cabaret events. Event admission is fee-based and tickets will be available for purchase through the Chamber. Note: The Chamber will be responsible for securing an ABC license to serve and

sell alcoholic beverages at the event.

The event sponsor is also requesting waiver of the deposit ($500) and insurance certificates which are typically required for private facility rental groups. They are also requesting the City’s support with promotion and marketing of their event (i.e. signboards, social media).

Fiscal Impact

FISCAL IMPACT BASED ON APPLICATION
Rental of Mission Blue
Center
$371/hour x 8.5 hours
= $3,153.50
Alcohol Surcharge Fee $106/day
TOTAL = $3,259.50
Attachments

1. 2026 Coponsorship Application-Brassy, Bassey, & Broadway City Manager Approval
Jeremy Dennis, City
Manager

This application must be submitted to the Parks & Recreation Department at least (90) working days prior to the requested event.

City ofBrisbane

COSPONSORSHIP APPLICATION
Name of Event: _______________________________________________ Event Set-up Start Time: _______________ Event Day of Week: ____________________________________________ Event End Time: ________________ Event Location: _______________________________________________ Describe what can be expected at this event? (ex. Performance, Dinner, Activities, etc.) _________________________________________________________________________________________________________________ _________________________________________________________________________________________________________________ Will there be any fundraising at this event? ______ If yes, what will the funds raised be used for? ______________________________ Are there any admission fees for this event? ______ If yes, please list them here: ____________________________________________ If this event is NOT open to the general public, what are the restrictions for who may attend? (ex. age, membership, residency, etc.) a. Brisbane Non-Profit Organization
b. Non-resident, Non-Profit Organization (Outside of Brisbane) c. School District, School, or School Affiliated Group (ex. PTO) d. Private Group, Club, or Organization
What year did your organization begin serving the Brisbane community? _________________ How has your organization added value to the Brisbane community in the past? _________________________________________________________________________________________________________________ _________________________________________________________________________________________________________________ _________________________________________________________________________________________________________________ _________________________________________________________________________________________________________________ _________________________________________________________________________________________________________________ _________________________________________________________________________________________________________________ _________________________________________________________________________________________________________________ _________________________________________________________________________________________________________________ Name of Contact Person: __________________________________ Phone: ___________________________________ Email: ____________________________________________________________________ Name of Organization: ___________________________________ Organization Website: ___________________________________ Organization Address or P.O. Box: ________________________________________________________________________

What is your organization’s mission and/or purpose?
Event Date (mm/dd/yy): ________________________________________ Circle ONE of the following descriptions below that best describes your organization:

Event Start Time: ________________
_________________________________________________________________________________________________________________ Phone: (415) 508-2140 | Email: [email protected] | Office: 50 Park Place, Brisbane, CA 94005

EVENT DETAILS

APPLICANT INFORMATION
(If you are requesting multiple days & times, please attach those details on a separate sheet of paper.)

To request promotional support, please circle the specific areas you would like support with. (Please note: promotional support is not guaranteed. Any graphics or content for your event are expected to be provided by the applicant.) If you would like to request any equipment for an outdoor event, please include those details below. (If your event is at one of our indoor facilities, you my indicate your
equipment needs on the rental layout.) Bluetooth Speaker? ______ with Microphone? ______ Projector & Screen? ______
*Theatrical Lighting? ______ with *Lighting Technician? _____ *Theater Risers? ______
Will this event require any street or parking closures? _____ If yes, you must obtain a Brisbane Encroachment Permit Do you wish to use amplified sound at this event? _____ If yes, you must submit an Brisbane Amplified Sound Permit Application To the fullest extent allowed by law, I agree to indemnify and defend the City of Brisbane, its directors, officers, agents, employees and volunteers and hold them harmless from and against any and all loss, liability, expense, claims, costs, suits, and damages, including attorneys’ fees, arising out of the use or occupancy described in this application. I agree to waive all rights of subrogation against the City, its elected or appointed officers, officials, agents and employees for losses paid under the terms of any policy which arise from the use or occupancy described in this application.

Quantity: Item:
____________ 6ft Long Rectangle Tables
____________ Chairs
____________ 10ft x 10ft Canopy/Pop-up Tent
____________ Weighted Sandbags
Will alcoholic beverages (beer/wine) be sold at your event? _____ If yes, you must attach a copy of an Alcoholic Beverage Permit *Full Liquor Liability: If beer or wine is available for consumption and money is transacted in any form (i.e. for donation, for a ticket, for a meal, for entry to the event, for the beverage) then full liquor liability premiums are necessary.

Will any food or non-alcoholic beverages be sold at your event? _____ If yes, this permit is required smchealth.org/food-program City Staff must be present to accommodate the use of any indoor facilities. The below requested times will be used to ensure staff will be available when you need to access the facility. (If you are not requesting indoor facility use, you may skip to the next section.) Date of Facility Access (mm/dd/yy):___________________________ Opening Time: ______________ Closing Time: ______________ Date of Facility Access (mm/dd/yy):___________________________ Opening Time: ______________ Closing Time: ______________ Date of Facility Access (mm/dd/yy):___________________________ Opening Time: ______________ Closing Time: ______________

PERMITS

ADDITIONAL SUPPORT

EQUIPMENT USE REQUEST

INDOOR FACILITY ACCESS REQUEST

USE AGREEMENT & LIABILITY RELEASE
Traffic Permits
Amplified Sound Permits - Outdoor Events Only
Food & Beverage Permits - Outdoor Events Only
a. Brisbane Signboards b. Social Media c. City Website d. City Publications Other: ____________________________ Applicant Signature______________________________________ Date________________ Mission Blue Center ONLY
If your event will be at the Mission Blue Center, please indicate if you wish to request any of the equipment listed below.
*Any additional fees associated with reservation of special equipment will be the responsibility of the applicant, and may require additional planning time.

Alcoholic Beverage Permit

ADMINISTRATIVE SECTION
Facility Application? _____ Permit # ______________ CC Report Due _________ CC Meeting Date: ____________ Do you intend to sell goods of any kind at your event? _____ If yes, you must have a valid Brisbane Business License Brisbane Business License

Review and Acceptance of FY23 Audit Page 1 of 8
City Council Staff Report
Recommendation
Staff recommend City Council accept the FY 2022-2023 Audit report, also known as the Annual Comprehensive Financial Report, and the correlating Memorandum on Internal Control.

Background
The financial statements of the City of Brisbane for the fiscal year ending June 30, 2023, were prepared by the Finance staff and examined by an independent auditing firm, Maze and Associates, in accordance with Governmental Accounting Standards Board (GASB) Statement

34. The City Council reviewed a draft of the report as presented on May 28, 2024, in correlation to the presentation of the Fiscal Year 2025 Budget. At the time, the auditors expected their opinion would reveal that the financial statements presented fairly, in all material respects, the respective financial position of the City as of June 30, 2023, and that the financial statements were prepared in conformity with general accepted accounting principles (GAAP).

After several delays described later in this report, staff and the auditors completed the report whereas the financial statements were finalized in December 2025. There was no change in the opinion and the financial statements were reported to be presented fairly, in all material respects, the financial position of the various activities and funds of the City in accordance with GAAP.

The Finance staff incorporates the financial statements into the Annual Comprehensive Financial Report (ACFR), the purpose of which is to present an easily readable and organized report on the financial transactions of the City. The ACFR provides members of the public with a wide variety of information needed to evaluate the financial condition of the City. The final step in the formal process of preparing these financial statements is to transmit them to the City Council for acceptance.

Discussion of General Fund Results
The City’s General Fund revenues increased by $5.2 million, or 22.6% compared to the prior fiscal year amount of $23.2 million. General Fund revenues, including property taxes, sales Meeting Date: May 7, 2026
From: Carolina Yuen, Finance Director
Subject: Review and Acceptance of the Fiscal Year
2022-2023 Audit

Review and Acceptance of FY23 Audit Page 2 of 8
taxes, charges for services, business license taxes, and transient occupancy taxes increased compared to the prior year.

The City’s General Fund expenditures totaled $31.7 million, an increase of $3.8 million from prior year expenditures of $27.9 million, or 13.8%. The increase in expenditures was primarily caused by increases in salaries and benefits per negotiated labor agreements, expansion of programming coming out of COVID, review of an org-wide technology plan, and increases in costs of fuel, shipping and services.

Additional details and information regarding the other operating and internal service funds can be found in the attached financial statements and notes to the financial statements.

FINANCIAL HIGHLIGHTS
• The assets and deferred outflows of the City of Brisbane increased by $11.3 million, or 7.24%, to $167.7 million, of which $124.3 million represents governmental assets and deferred outflows and $43.4 million represents business-type assets and deferred outflows.
• As of June 30, 2023, the City’s total liabilities and deferred inflows increased by $10.1 million, or 15.0%, to $79.5 million, of which $67.1 million represents governmental liabilities and deferred inflows and $12.3 million represents business-type liabilities and deferred inflows.
• The assets and deferred outflows of the City exceed its liabilities and deferred inflows by $88.2 million (net position). Of this amount, ($7.7) million represents unrestricted net position which may be used to meet the government’s ongoing obligations to constituents through programs, creditors or to make payments towards unfunded retirement liabilities.
• The total net position increased by $1.2 million primarily because the City experienced an increase in property and sales taxes, which offset an increase in expenses in operations. The result was favorable to budget. • At the close of the current fiscal year, the City of Brisbane’s governmental funds reported combined fund balances of $25.4 million. Approximately 11% of this amount, $2.7 million is available for spending at the government’s discretion (unassigned fund balance).
• City-wide revenue increased by $5.9 million, or 19%, to $39.6 million, of which $31.3 million was generated by governmental activities and $8.2 million was generated by business-type activities.
• City-wide expenses increased by $1 million, or 2.6%, to $37.8 million, of which $28.7 million were generated by governmental activities and $9.1 million were generated by business-type activities.

Review and Acceptance of FY23 Audit Page 3 of 8
Overview of the Financial Statements
The City of Brisbane’s basic financial statements consist of three components: 1) governmentwide financial statements, 2) fund financial statements, and 3) notes to the financial statements. The ACFR also includes supplementary information intended to furnish additional detail to support the basic financial statements.

Government-Wide financial statements. The government-wide financial statements provide a corporate-like long-term view of the City's activities as a whole and include the Statement of Net Position and the Statement of Activities. They are presented using the accrual basis of accounting.

The statement of net position is designed to show bottom line results for the City and its governmental activities. This statement uses full-accrual basis and combines and consolidates governmental funds’ current financial resources (short-term spendable assets) with capital assets and long-term obligations.

The statement of activities is focused on both the gross and net cost of various activities that are supported by the government’s general tax and other revenues. This is intended to summarize and simplify the user’s analysis of the cost of various governmental services.

Both government-wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities include general government (City Council, City Manager, City Attorney, City Clerk, Human Resources, Finance, and Community Development), public safety (Police and Fire), and Public Works. These services are supported by general City revenues such as sales taxes, property taxes, hotel taxes, and by specific program revenues such as fees.

Business-type activitiesinclude the Utility Fund (Water, Sewer, and GVMID) and the Marina Fund.

Unlike governmental services, these services are supported by charges paid by users for the amount of service they use.

Fund Financial Statements. A Fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City of Brisbane, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the City’s funds can be divided into three categories: governmental funds, proprietary funds, and fiduciary funds.

Governmental Funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on the near-term inflows and outflow of spendable resources, as well as on balances of spendable

Review and Acceptance of FY23 Audit Page 4 of 8
resources available at the end of the fiscal year. Such information may be useful in evaluating a government’s near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The City maintains individual governmental funds. Information is presented separately in the Fund Financials by major funds. The General Fund is always considered a major fund while other major funds are determined by formula and may change from year to year. Data from the nonmajor governmental funds is combined into a single, aggregated presentation. Individual fund data for each of these non-major governmental funds is provided in the form of combining statements in the required supplementary information section of this report.

Proprietary funds. The City of Brisbane maintains two different types of proprietary funds.

Enterprise funds are used to report the same functions presented as business-type activities in the government-wide statements. The City uses enterprise funds to account for its Water and Sewer Utility Services and for its Marina. Internal Service funds are an accounting device used to accumulate and allocate costs internally among the City’s various functions. The City uses internal service funds to account for the management of its employee’s health and retirement benefits (health, dental, fringe & OPEB), cost allocation of city-wide assets (vehicles and facility maintenance) and risk management (workers compensation and liability insurance).

Proprietary funds statements provide the same type of information as the government-wide financial statements, only in more detail. The proprietary fund financial statements provide separate information for the Utility and the Marina Funds which are both considered major funds.

Since the City’s Internal Service Funds provide goods and services only to the City’s Governmental and Business-type Activities, their activities are reported only in total at the Fund level. Internal Service Funds may not be Major Funds because their revenues are derived from other City funds.

These revenues are eliminated in the Government-Wide Financial Statements, and any related profits or losses are returned to the activities that created them, along with any residual net assets of the Internal Service Funds. Individual fund data for the internal service funds are provided in the form of combining statements in the required supplementary information section of this report.

Review and Acceptance of FY23 Audit Page 5 of 8
Notes to the financial statements. The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.

Fund Balance and summary
Ending Fund Balance in the General Fund for FY2022/23 is reported at $15,524,000, an increase of $323,000 from prior year, or 2.1%. The unassigned balance of $9.7 million would be further reduced based on fund commitments and the Reserve Policy adopted by Council to set money aside for recessions, unanticipated events and annual fluctuations in the budget, leaving $704,000 in available reserves.

Other notable events:

Atmospheric River Storms – Over the 2022-2023 New Year’s Day holiday weekend, recordsetting heavy rains and snow caused flooding caused dangerous flooding across the State of California. The City experienced heavy rains and high tides which caused flooding in low lying areas of the City and significant debris flow sent mud, water and other materials down several roads and recreational trails and into the storm drains and downed trees. The City applied for federal aid to reimburse the costs of clean-up, repairs, and mitigation to upgrade the storm drain system. Projected costs totaled $2,500,000, and the City originally expected to receive $1,900,000 as reimbursement from FEMA and has received $2,200,000 in FY24. Costs related to staff time are part of operating expenses. The majority of the repair costs occurred in FY24 and were not included in the FY23 financials. Because the payments were received from a federal agency (FEMA), a single audit is required to review the accounting of the related transactions.

Implementation of GASB 87 – The objective of this pronouncement is to improve accounting and financial reporting for leases by governments. GASB 87 enhances the relevance and consistency of financial reporting for local governments by establishing a single, unified model for lease accounting based on the principle that most leases are financings of the right to use an underlying asset. It improves transparency by requiring lessees and lessors to recognize assets and liabilities for leases previously classified as operating leases, which were often excluded from the Statement of Net Position or Balance Sheet. This in turn boosts accountability and allows for better comparability of leasing activities between different government entities.

There were no applicable leases over the threshold for GASB 87 implementation where the City is the Lessor. The City, however, serves as a Lessee for GASB 87 implementation in the agreement to lease the building located at 25 Park Place. Lease assets are reported with other capital assets and lease liabilities are reported with long-term debt on the Statement of Net Position and further described in Note 11 – Leases in the Notes to Basic Financial Statements.

Memorandum on Internal Control
In accordance with Government Auditing Standards, the auditors issue the Memorandum on Internal Control (MOIC) as an integral part of the audit to accompany the ACFR. The purpose of

Review and Acceptance of FY23 Audit Page 6 of 8
the MOIC is solely to describe the scope of their testing of internal control over financial reporting and compliance as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing an opinion on the financial statements, and the results of that testing. The MOIC does not provide an opinion on the effectiveness of the City’s internal control over financial reporting or compliance.

The MOIC is addressed to City Council because of the following key reasons:

Audit Requirements: Auditing standards (U.S. GAAS) require independent auditors to report significant deficiencies or material weaknesses in internal control to the governing body.

Oversight Responsibility: The council must monitor the performance of internal controls to prevent or detect errors and fraud. The memo provides them with necessary information to oversee management's corrective actions.

Transparency and Accountability: The memorandum ensures that elected officials are aware of risks, allowing them to verify that public dollars are managed responsibly.

Actionable Advice: The report outlines opportunities for strengthening internal controls, which the council uses to ensure city staff make improvements.

The MOIC is intended for the information and use of management, City Council, others within the organization, and other related agencies or pass-through entities. The MOIC provides a Summary of Findings/Schedule of Other Matters that is divided into the following three sections:

Schedule of Material Weakness – a material weakness is a deficiency or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the City’s financial statements will not be prevented, or detected and corrected, on a timely basis.

The delay in the preparation of the audit and production of the financial statements led to a comment in the Schedule of Material Weakness. The delay was due to staff constraints, two executive retirements, several family emergency and leave situations within the Finance Department, and significant hurdles encountered during the implementation of a budgeting software application. Additional delays in finalizing the audit were encountered as the Finance Department was responsible for rolling out a new business license administration partnership and involved in the implementation and integration of software record systems of two other departments (Planning and Marina). The auditor recommendation includes analyzing staff resources to determine better alternatives and procedures to ensure financial data is processed timely. Staff agree with the recommendation and have implemented a plan to complete the outstanding audits for FY24 and FY25 that have been behind schedule. Departmental functions have been reassigned to enhance efficiencies without losing financial integrity

Review and Acceptance of FY23 Audit Page 7 of 8
of the transactional records. Staff have replaced financial software applications with more robust and vendor supported tools. The department’s monthly and year-end task timelines have been updated and will be reinforced with staff.

Schedule of Significant Deficiencies – a significant deficiency is a deficiency, or a combination of deficiencies in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Delays in preparation and reviewing the monthly bank reconciliations and journal entries led to comments in the Schedule of Significant Deficiencies. As mentioned earlier, the delays were due to staff constraints, two executive retirements, several family emergencies and leave situations within the Finance Department, and significant hurdles encountered during the implementation of a budgeting software application.

Supervisory staff responsible for month-end processes and reviews were also participating in the transition to a new business license administration partnership, and the implementation and integration of software record systems of land permitting system and Marina billing and berth management system. The auditor recommendation includes targeting the month-end preparation and review to a shorter window between 30 and 45 days. Timeliness of the journal entries would also facilitate more accurate and earlier year-end close procedures. Staff agree with the recommendation. Finance is staffed adequately when all employees are present, which was a challenge when 50% of the staff positions were vacant for extended periods of time during FY23 and months during the annual financial statement preparation. The department’s monthly and year-end task timelines have been updated and will be reinforced with staff.

Management has identified contingency back-up plans at supervisory levels to bring in additional resources if similar situations arise in the future.

Schedule of Other Matters – this schedule includes recommendations not meeting the above definitions that the auditors believe are opportunities for strengthening controls and operating efficiency. Also included in this section are an alert to new accounting pronouncements taking effect in subsequent fiscal years or near future.

During the audit, the auditors found several capital asset schedules that did not reconcile properly to the financial system balances. This led to a comment in the Schedule of Other Matters. Staff reconcile their capital asset transactions annually as part of the year-end close. Although this is common in municipalities, doing so can cause delays at year-end and leaves room for errors. The audit recommendation is to re-train staff on the procedures and perform the reconciliations more often or at least earlier in the year to reduce the stressful turn-around at year-end. Staff agree with the recommendation and are implementing mid-year capital asset activity procedures and enhanced progress reviews. Also, additional staff will be trained on the fixed asset

Review and Acceptance of FY23 Audit Page 8 of 8
module and assess a modification to the accounting software to automate the production of this information on a timely basis with less manual intervention.

Management is required to respond to any comments, but the responses have not been subjected to audit procedures applied in the audit of the financial statements and, accordingly, the auditors do not express an opinion on the responses.

Staff find the MOIC to be an important tool to provide feedback on the operations and discuss best practices and risk mitigation. The MOIC is addressed to the City Council because they are recognized as “those charged with governance.” While day-to-day management is handled by city staff, the City Council acts as the final check on financial integrity.

Fiscal Impact
There is no fiscal impact by accepting this report.

Attachments
FY2022-23 Annual Comprehensive Financial Report
FY2022-23 Memorandum on Internal Control
City Manager Approval
___________________________________
Jeremy Dennis, City Manager
05/01/2026

This Page Left Intentionally Blank

CITY OF BRISBANE

CALIFORNIA

ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 2023
Prepared by:

City of Brisbane, Finance Department
Carolina Yuen, Finance Director

This Page Left Intentionally Blank

City of Brisbane
Annual Comprehensive Financial Report
For the Year Ended June 30, 2023

TABLE OF CONTENTS

INTRODUCTORY SECTION
Table of Contents ...................................................................................................................................... i Letter of Transmittal ................................................................................................................................ v Organizational Chart .............................................................................................................................. xii Principal Officials of the City of Brisbane, California ......................................................................... xiii

FINANCIAL SECTION
Independent Auditor’s Report ............................................................................................................. 1 Management’s Discussion and Analysis
(Required Supplementary Information, Unaudited) ................................................................... 5 Basic Financial Statements:

Government-Wide Financial Statements:

Statement of Net Position ......................................................................................................... 16 Statement of Activities ............................................................................................................. 17 Fund Financial Statements:

Governmental Funds Financial Statements:

Balance Sheet ........................................................................................................................ 20 Reconciliation of the Governmental Funds Balance Sheet
with the Statement of Net Position ................................................................................... 21 Statement of Revenues, Expenditures and Changes in Fund Balance Governmental Funds ......................................................................................................... 22 Reconciliation of the Net Changes in Fund Balances – Total Governmental Funds with the Statement of Activities ........................................................................................ 23 Proprietary Funds Financial Statements:

Statement of Net Position ..................................................................................................... 26 Statement of Revenues, Expenses and Changes in Fund Net Position ................................. 27 Statement of Cash Flows ....................................................................................................... 28 Fiduciary Funds Financial Statements:

Statement of Net Position ..................................................................................................... 30 Statement of Changes in Net Position ................................................................................... 31 Notes to Basic Financial Statements ...................................................................................................... 33 i

City of Brisbane
Annual Comprehensive Financial Report
For the Year Ended June 30, 2023

TABLE OF CONTENTS
FINANCIAL SECTION (Continued)
Required Supplementary Information:

Schedule of Proportionate Share of the Net Pension Liability and Related Ratios – CalPERS Miscellaneous Cost-Sharing Defined Benefit Pension Plan .................................. 90 Schedule of Contributions –
CalPERS Miscellaneous Cost-Sharing Defined Benefit Pension Plan ................................. 92 Schedule of Proportionate Share of the Net Pension Liability and Related Ratios – CalPERS Safety Cost-Sharing Defined Benefit Pension Plan .............................................. 94 Schedule of Contributions –
CalPERS Safety Cost-Sharing Defined Benefit Pension Plan .............................................. 96 Schedule of Changes in the Net Pension Liability and Related Ratios – PARS Miscellaneous Plan, Agent-Multiple Employer Defined Benefit Plan ...................... 98 Schedule of Contributions –
PARS Miscellaneous Plan, Agent-Multiple Employer Defined Benefit Plan .....................100 Schedule of Changes in the City’s Net OPEB Liability and Related Ratios ...........................102 Schedule of Employer Contributions – OPEB Plan ................................................................103 Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual:

General Fund .....................................................................................................................104 Low and Moderate Income Housing Assets Special Revenue Fund .................................105 Notes to Required Supplementary Information .......................................................................106 Supplemental Information:

Non-Major Governmental Funds:

Combining Balance Sheet ........................................................................................................112 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances ..................118 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual .............................................................................................................124 Internal Service Funds:

Combining Statement of Net Position .....................................................................................134 Combining Statement of Revenues, Expenses and Changes in Fund Net Position .................136 Combining Statement of Cash Flows ......................................................................................138 Custodial Funds:

Combining Statement of Net Position – Custodial Funds .......................................................142 Combining Statement of Changes in Net Positions – Custodial Funds ...................................144 Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ......................147 ii

City of Brisbane
Annual Comprehensive Financial Report
For the Year Ended June 30, 2023

TABLE OF CONTENTS
STATISTICAL SECTION (Unaudited)
Net Position by Component ...........................................................................................................151 Changes in Net Position .................................................................................................................152 Fund Balances of Governmental Funds .........................................................................................154 Changes in Fund Balance of Governmental Funds ........................................................................156 Governmental Activities Tax Revenues by Source ........................................................................158 Assessed Value and Estimated Actual Value of Taxable Property ................................................160 Property Tax Rates .........................................................................................................................162 Principal Property Taxpayers .........................................................................................................163 Property Tax Levies and Collections .............................................................................................164 Ratios of Outstanding Debt by Type ..............................................................................................165 Ratios of General Bonded Debt Outstanding .................................................................................166 Direct and Overlapping Governmental Activities Debt .................................................................167 Legal Debt Margin Information .....................................................................................................168 Pledged Revenue Coverage ............................................................................................................170 Demographic and Economic Statistics ...........................................................................................171 Principal Employers .......................................................................................................................172 Full-Time Equivalent City Government Employees by Function ..................................................174 Operating Indicators by Function ...................................................................................................176 Capital Asset Statistics by Function ...............................................................................................178 iii

This Page Left Intentionally Blank

v

vi

vii

viii

ix

x

xi

FY2022/2023 City of Brisbane Organizational Chart Human Resources Administrator Communications Manager City Council Community Development Director City Attorney Parks & Recreation Director Finance Director City Clerk City Manager Police Chief Public Works Director/ City Engineer/ Director of Emergency Services Fire Chief Administrative Management Analyst Senior Management Analyst Administrative Assistant Crossing Guard Recreation Supervisor (2.0) Recreation Program Coordinator (4.0) Senior Recreation Leaders (2.0) Preschool Teacher (0.3) Recreation Leaders Recreation Leader Aide (2.0) Facility Attendant Head Lifeguard (3.0) Swim Instructor Lifeguard Financial Services Manager Administrative Management Analyst Accounting System Analyst Senior Accounting Assistant Accounting Assistant II Of ice Specialist Information & Tech. & Systems Administrator Senior Planner (2.0) Associate Planner Community Development Technician Administrative Assistant Police Commander Police Corporal Administrative Management Analyst Police Sergeant (4.0) Police Of icer (10.0) Code Enforcement Officer Office Specialist Police Records Crossing Guard (0.11) Community Services Officer Harbormaster Administrative Assistant Marina Maintenance Worker I/II (2.0) Deputy Director of Public Works (2.0) Senior Management Analyst GIS Manager Sustainability Manager Assistant Engineer II (2.0) Public Works Team Leader (2.0) Public Works Lead Maintenance (2.0) Public Works Maintenance Workers I/II (6.0) Public Facilities Maintenance Worker Water Quality Technician Regulatory Compliance Officer Public Works Inspector Administrative Assistant Fire Captain (3.0) Administrative Management Analyst Assistant Fire Marshal Firefighters I & II/Paramedics (11.0) Human Resource Administrative Management Analyst Human Resources Technician Office Assistant (0.5) Communications & Digital Media Coordinator Of ice Assistant (0.5) xii

CITY OF BRISBANE
Principal Officials of the City of Brisbane, California Successor Agency to the Brisbane Redevelopment Agency
Guadalupe Valley Municipal Improvement District
and
Brisbane Public Financing Authority
For the Year Ended June 30, 2023

CITY COUNCIL/BOARD MEMBERS
Madison Davis, Mayor / Board Chairperson
Terry O’Connell, Mayor Pro Tempore / Board Vice-Chairperson Karen S. Cunningham, Council Member / Board Member
Cliff R. Lentz, Council Member / Board Member
Coleen Mackin, Council Member / Board Member

STAFF MEMBERS
Clayton L. Holstine
City Manager, Agency Executive Director, District Manager Thomas McMorrow
City Attorney, Agency / District Legal Counsel
Carolina Yuen
Finance Director / Treasurer
John A. Swiecki
Community Development Director
Lisa Macias
Police Chief
Randy Breault
Public Works Director / City Engineer
Ingrid Padilla
City Clerk
xiii

This Page Left Intentionally Blank

INDEPENDENT AUDITOR’S REPORT
To the Honorable Members of the City Council
City of Brisbane, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, the businesstype activities, each major fund, and the aggregate remaining fund information of the City of Brisbane (City), California, as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the Table of Contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City as of June 30, 2023, and the respective changes in financial position and, where applicable, cash flows thereof, and the respective budgetary comparisons listed in the Table of Contents as part of the basic financial statements for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirement relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of the financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. 1

Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed.
• Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
• Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal controlrelated matters that we identified during the audit. 2

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Management’s Discussion and Analysis and other required supplementary information as listed in the Table of Contents be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The accompanying Supplementary Information, as listed in the Table of Contents, is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the Supplementary Information is fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Information
Management is responsible for the other information included in the annual report. The other information comprises the Introductory Section and Statistical Section listed in the Table of Contents, but does not include the basic financial statements and our auditor’s report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon.

In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report. 3

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 5, 2025, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

Pleasant Hill, California
December 5, 2025
4

Management’s Discussion and Analysis
As management of the City of Brisbane, we offer readers this narrative overview and analysis of the financial activities of the City for the fiscal year ended June 30, 2023. Readers are encouraged to consider the information presented here in conjunction with additional information furnished in the letter of transmittal, which can be found on pages v-xi of this report.

FINANCIAL HIGHLIGHTS
• The assets and deferred outflows of the City of Brisbane increased by $11.3 million, or 7.24%, to $167.6 million, of which $124.2 million represents governmental assets and deferred outflows and $43.4 million represents business-type assets and deferred outflows.
• The City’s total liabilities and deferred inflows increased by $10.1 million, or 15.0%, to $79.5 million, of which $67.1 million represents governmental liabilities and deferred inflows and $12.3 million represents business-type liabilities and deferred inflows.
• The assets and deferred outflows of the City exceed its liabilities and deferred inflows by $88.2 million (net position). Of this amount, ($7.7) million represents unrestricted net position which may be used to meet the government’s ongoing obligations to constituents through programs, creditors or to make payments towards unfunded retirement liabilities.
• The total net position increased by $1.2 million primarily because the City experienced an increase in sales taxes and property taxes greater than the increase in operating expenses. • At the close of the current fiscal year, the City of Brisbane’s governmental funds reported combined fund balances of $25.4 million. Approximately 11.2% of this amount, $2.8 million is available for spending at the government’s discretion (unassigned fund balance).
• City-wide revenue increased by $5.9 million, or 19.1%, to $39.6 million, of which $31.3 million was generated by governmental activities and $8.2 million was generated by business-type activities. • City-wide expenses increased by $1 million, or 2.6%, to $37.8 million, of which $28.7 million were generated by governmental activities and $9.1 million were generated by business-type activities.

OVERVIEW OF THE FINANCIAL STATEMENTS
This discussion and analysis is intended to serve as an introduction to the City of Brisbane’s basic financial statements which consists of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also includes supplementary information intended to furnish additional detail to support the basic financial statements.
5

Government-Wide financial statements. The government-wide financial statements provide a corporate-like longterm view of the City's activities as a whole, and include the Statement of Net Position and the Statement of Activities.

They are presented using the accrual basis of accounting.

The statement of net position is designed to show bottom line results for the City and its governmental activities. This statement uses full-accrual basis and combines and consolidates governmental funds’ current financial resources (shortterm spendable assets) with capital assets and long-term obligations.

The statement of activities is focused on both the gross and net cost of various activities that are supported by the government’s general tax and other revenues. This is intended to summarize and simplify the user’s analysis of the cost of various governmental services.

Both of the government-wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities include general government (City Council, City Manager, City Attorney, City Clerk, Human Resources, Finance, and Community Development), public safety (Police and Fire), and Public Works. These services are supported by general City revenues such as sales taxes, property taxes, hotel taxes, and by specific program revenues such as fees.

Business-type activities include the Utility Fund (Water, Sewer, and GVMID) and the Marina Fund. Unlike governmental services, these services are supported by charges paid by users for the amount of service they use.

The government-wide financial statements can be found on pages 16 to 17 of this document.

Fund Financial Statements. A Fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City of Brisbane, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the City’s funds can be divided into three categories: governmental funds, proprietary funds, and fiduciary funds.

Governmental Funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on the near-term inflows and outflow of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government’s near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The City maintains individual governmental funds. Information is presented separately in the Fund Financials by major funds. The General Fund is always considered a major fund while other major funds are determined by formula and may change from year to year. Data from the non-major governmental funds is combined into a single, aggregated presentation. Individual fund data for each of these non-major governmental funds is provided in the form of combining statements in the required supplementary information section of this report.

The basic governmental fund financial statements can be found on pages 20-23 of this report.

6

Proprietary funds. The City of Brisbane maintains two different types of proprietary funds. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide statements. The City uses enterprise funds to account for its Water and Sewer Utility Services and for its Marina. Internal Service funds are an accounting device used to accumulate and allocate costs internally among the City’s various functions. The City uses internal service funds to account for the management of its employee’s health and retirement benefits (health, dental, fringe & OPEB), cost allocation of city-wide assets (vehicles and facility maintenance) and risk management (workers compensation and liability insurance).

Proprietary funds statements provide the same type of information as the government-wide financial statements, only in more detail. The proprietary fund financial statements provide separate information for the Utility and the Marina Funds which are both considered major funds.

Since the City’s Internal Service Funds provide goods and services only to the City’s Governmental and Business-type Activities, their activities are reported only in total at the Fund level. Internal Service Funds may not be Major Funds because their revenues are derived from other City funds. These revenues are eliminated in the Government-Wide Financial Statements and any related profits or losses are returned to the activities that created them, along with any residual net assets of the Internal Service Funds. Individual fund data for the internal service funds are provided in the form of combining statements in the required supplementary information section of this report.

The basic proprietary fund financial statements can be found on pages 26-28 of this report.

Comparison of Budget and Actual financial information is presented for the General Fund and Major Special Revenue Funds in the Required Supplementary Information. Budget and Actual financial information for non-major funds is presented in the Supplementary Information.

Fiduciary Statements. Fiduciary funds are used to account for resources held for the benefit of parties outside the government. While these Funds represent trust responsibilities of the government, these assets are restricted in purpose and do not represent discretionary assets of the government. Therefore, these assets are not presented as part of the government-wide financial statements. The accounting for these funds is similar to that used for proprietary funds.

The City maintains two types of Fiduciary Funds. The Private Purpose Trust Fund is used to report resources held in trust for the Successor Agency of the Redevelopment Agency. The Agency funds report resources held by the City in a custodial capacity for individuals, private organizations and other governments.

The fiduciary fund financials can be found on pages 30-31 of this report.

Notes to the financial statements. The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes to the financial statements can be found on pages 33-88 of this report.

Other supplemental information. In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information concerning the City.

The combining statements referred to earlier in connection with non-major governmental funds and internal service funds are presented immediately following the required supplementary information. Combining and individual fund statements and schedules can be found on pages 112-145 of this report.

7

GOVERNMENT-WIDE FINANCIAL ANALYSIS
The following table reflects a condensed Statement of Net position compared to the prior year. 2023 2022 2023 2022 2023 2022
Current Assets $ 30,789 $ 29,853 $ 7,378 $ 8,443 $ 38,167 $ 38,296 Capital assets 71,224 67,338 32,417 33,177 103,641 100,515 Other non-current assets 3,327 3,402 2,296 2,296 5,623 5,698 Total assets $ 105,340 $ 100,593 $ 42,091 $ 43,916 $ 147,431 $ 144,509 Deferred Outflows $ 18,886 $ 11,233 $ 1,324 $ 613 $ 20,210 $ 11,846 Current liabilities $ 6,464 $ 6,129 $ 2,772 $ 2,696 $ 9,237 $ 8,825 Non-current liabilities 51,504 33,903 9,092 8,743 60,595 42,647 Total liabilities $ 57,968 $ 40,032 $ 11,864 $ 11,440 $ 69,832 $ 51,472 Deferred Inflows $ 9,165 $ 16,767 $ 459 $ 1,136 $ 9,624 $ 17,903 Net position:

Net investment in capital assets, $ 53,119 $ 53,735 $ 26,698 $ 27,057 $ 79,817 $ 80,792 Restricted 15,275 13,862 759 759 16,034 14,621
Unrestricted (11,300) (12,570) 3,636 4,138 (7,664) (8,432) Total net position $ 55,026 57,095 $ 31,092 $ 31,954 $ 88,187 $ 86,980 $ Business-Type Activities Total
Government-Wide
Statement of Net Position
As of June 30,
Governmental Activities
(in thousands)
For more detailed information see the Statement of Net Position (page 16).

Over time, net position may serve as a useful indicator of a government's financial position. In the case of the City of Brisbane, assets and deferred outflows exceeded liabilities and deferred inflows by $88.2 million at the close of the most recent fiscal year.

By far the largest portion of the City's net position, $79.8 million, reflects its investment in capital assets (e.g., land, buildings, machinery, equipment, and infrastructure); less any related debt used to acquire those assets that is still outstanding. The City uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

An additional portion of the City's net position, $16 million, represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position may be used to meet the government's ongoing obligations to citizens and creditors.

As of June 30, 2023, the City is reporting a negative balance in Unrestricted net position of governmental activities as a result of the Capital Projects Fund and several Non-Major funds having a negative balance. City-wide however, there is a positive net position.
8

Government Wide
Statement of Activities
As of June 30,
(in thousands)

Governmental
Activities
Business-Type
Activities Total
2023 2022 2023 2022 2023 2022
Revenues:

Program revenues:

Charges for services $ 11,543 $ 10,665 $ 8,241 $ 7,776 $ 19,784 $ 18,441 Operating contributions and
grants
1,372 1,213 - - 1,372 1,213
Capital contributions and
grants
27 - - - 27 -
Total program revenues 12,942 11,879 8,241 7,776 21,183 19,655

General revenues:

Property taxes 6,201 5,257 35 35 6,236 5,293
Sales taxes 6,406 5,792 - - 6,406 5,792
Transient occupancy tax 2,151 1,653 - - 2,151 1,653
Other taxes 2,383 1,635 - - 2,383 1,635
Total taxes 17,141 14,337 35 35 17,176 14,372

Investment earnings (loss) 494 (426) (97) (401) 397 (827) Other revenue 172 33 60 60 93 93
Total revenues $ 30,749 $ 25,823 $ 8,239 $ 7,470 $ 39,988 $ 33,294 Expenses:

General government $ 11,022 $ 8,694 $ - $ - $ 11,022 $ 8,694 Public safety - police 5,689 6,108 - - 5,689 6,108
Public safety - fire 3,865 5,763 - - 3,865 5,763
Public works 4,804 4,267 - - 4,804 4,267
Parks and recreation 3,069 2,648 - - 3,069 2,648
Interest on long-term debt 261 185 - - 261 185
Water - - 2,417 2,216 2,417 2,216
Sewer - - 2,428 2,575 2,428 2,575
Guadalupe Valley
Muni Imp District
- - 2,581 2,710 2,581 2,710
Marina - - 1,646 1,647 1,646 1,647
Total expenses $ 28,710 $ 27,665 $ 9,072 $ 9,149 $ 37,781 $ 36,814

Increase/decrease in net

assets before transfers $ 2,039 $ (1,842) $ (833) $ (1,679) $ 1,206 $ (3,520) Transfers 29 16 (29) (16) - -
Special items
- - - -
Increase/decrease in net
assets
2,068 (1,826) (862) (1,694) 1,206 (3,520)

Net assets - beginning of year 55,026 56,853 31,954 33,648 86,980 90,501 Net assets - end of year $ 57,095 $ 55,026 $ 31,092 $ 31,954 $ 88,187 $ 86,980

9

Governmental activities. Program revenues generated 41% of the City’s governmental revenues. The major sources of these revenues are providing services to outside agencies, redistributing the cost of governmental services to the operating departments through a cost allocation plan, and capital contribution and grants. The City’s property tax revenues increased by 18%. The City will continue to receive property tax from the former redevelopment agency when the property tax is greater than the amount needed to pay recognized obligations and pass-through payments. The Sales Tax revenue increased by 11% over the prior year. Hotel taxes (transient occupancy) increased by $498 thousand, or 30%, reflecting the continued rebound in the local hospitality industry.

As would be anticipated in a government, those areas which provide the least private-good oriented services have the highest net cost. Police and Fire services are provided to the whole community and City Council has made the decision that these services should be paid for by the community as a whole through its general taxes (Property, Sales, and others).

Business-type Activities. Business-type net position accounts for 35% of the City's total net position and showed an increase over prior year.
• Program revenues increased by 6% primarily due to the increase in water and sewer rates. • Expenses decreased by 1% primarily due to the decrease in pension cost and decrease in cost of emergency repairs to both Utility and Marina operations.

FINANCIAL ANALYSIS OF GOVERNMENTAL AND PROPRIETARY FUNDS As noted earlier, the City of Brisbane uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

Governmental Funds. The focus of the City of Brisbane’s governmental funds is to provide information on near-term inflow, outflows, and balances of spendable resources. Such information is useful in assessing the City’s financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government’s net resources available for discretionary uses as they represent the portion of the fund balance which has not yet been limited to use for a particular purpose by either an external party, the City itself, or a group or individual that has been delegated authority to assign resources for use for particular purposes by the City Council.

At June 30, 2023, the City’s Governmental Funds reported combined Fund Balances of $25.4 million, an increase of $1.3 million compared to prior year.

Revenues from Governmental Funds increased by $5.6 million, or 21.5%, from the prior year for a total of $31.3 million, primarily due to the increase in Sales and Property Taxes. Whereas Governmental Fund expenditures increased by $3.9 million for a total of $35.1 million, primarily due to repairs as a result of the atmospheric river storms and preventative improvements, capital outlay and one-time retirement payouts.

Charges for Services
29%
Other Program
Revenues 4%
Property Taxes 19% Sales Taxes 21%
Transient Occupancy
Tax 6%
Business License Tax
17%
Other Taxes 4%
Resources by Source - Governmental Activities
10

General Fund – The General Fund ended the year with a fund balance of $15.5 million. Of this amount, $3.6 million is nonspendable including: Encumbrances, Advances to Other Funds, and Loans Receivables. The Unassigned portion of the Fund Balance is $9.7 million. The General Fund’s reserves still met the Council’s policy of 50% of its expenditures in reserves.

The City’s tax revenues increased by $2.7 million, or 19.6%, over prior year, including an increase of $944 thousand in property taxes and an increase of $1.1 million in sales taxes. Secured property taxes grew by $250.9 thousand, or 8%, the excess funds returned to the City from the state’s Educational Revenue Augmentation Fund (ERAF) increased by $271.6 thousand. The property tax increase reflected the continued growth in Sierra Point Parkway as well as home sales and remodeling projects. Sales taxes increased primarily due to continued rebound from COVID, several one-time large purchases, and the enactment of the Use Tax. The transient occupancy tax saw an increase from prior year in the amount of $498 thousand, but not yet to pre-pandemic levels. The increase of licenses, permits and fees of $1.9 million, was due to the continued growth in permits for development projects, a catch-up payment in liquid storage business tax, an increase in business license taxes including the newly enacted hotel businesses license tax.

General Fund expenditures increased by $3.8 million primarily due to repairs to the storm drains and road after major storms, and other capital outlay. Other departmental costs increased including increases in one-time large retirement vacation payout for Administrative department, Planning activity and support to address the commercial developments at Sierra Point, and continued increase in costs of goods, services, utilities and salary costs. The implementation of GASB 87 for Leases increased a one-time charge to capital outlay of $5.5 million.

Low/Mod Income Housing Asset Special Revenue Fund –The City elected to become the Successor Housing Agency effective February 1, 2012. This fund represents the loans receivable for the First Time Home Buyers program, as well as a loan for the Senior Housing. At this time, income is limited for this fund. The loans from the Successor Agency may now be paid, but the amount is determined by a formula applied after all other required obligations have been paid.

Proprietary funds. The City of Brisbane’s statements on proprietary funds provide the same type of information found in the government-wide financial statements, but in more detail.

Utility Fund – The Unrestricted net position of the Utility Fund at year end was $2 million. This was a decrease of $1.2 million as a combination of the slight increase in charges for services offset by increases in costs of water purchases and sewer treatment.

Marina Fund – Fiscal year 2022/23 saw operating income slightly decrease by $15 thousand as berth rentals usage of live-aboard fees essentially remained steady. Operating expenses remained steady at $1.6 million.

GENERAL FUND BUDGETARY HIGHLIGHTS
At mid-year, revenue estimates were adjusted by $4.4 million for anticipated increases in sales taxes as the first two quarters of taxes came in higher than projected; business license taxes came in higher including a catch-up payment for liquid storage business tax, increase in business activity and the hotel business license tax; licenses, permits and fees and charges for services were also increased with increased activity coming out of COVID. At mid-year, expense estimates were increased $560 thousand primarily to reflect several expenses that were missed during the adoption of the original budget, including the Low Income Rate Assistance subsidy to the Utility Fund, Co-Sponsorships and the annual transfer to the Vehicle Replacement Fund. Originally, we projected the use of $2.6 million from reserves (fund balance) to balance the budget. The mid-year adjustment projected a surplus of $670 thousand. The actual revenue exceeded the final budget by $2.3 million and expenses exceeded the final budget by $6.2 million leaving a decrease to fund balance of $3.2 million. The implementation of GASB 87 for Leases increased a one-time charge to capital outlay of $5.5 million which was not budgeted.

11

CAPITAL ASSETS
The City of Brisbane's investment in capital assets for its governmental and business-type activities as of June 30, 2023, amounts to $103.6 million (net of accumulated depreciation). This investment in capital assets includes land, improvements, buildings and structures, machinery and equipment, infrastructure (streets, lighting, traffic signals), park facilities, sewer and water infrastructure (water tanks, sewer lift stations, pipes, force mains), and the marina. The total increase in the investment in capital assets for the current fiscal year was $3.1 million. This reflects the implementation of GASB 87 for Leases which increased a one-time charge to capital outlay for Right of Use Leased Property and the change in construction in progress for various utility projects.

Major capital asset events during the current fiscal year included the following:
• Improvements to Charging Stations at City Hall
• Resurfacing Project
• A/V system for Council Chambers
• Improvements to Childcare Module
• Retaining Wall on Solano
2023 2022 2023 2022 2023 2022
Non-depreciable assets:

Land and artwork 16,722 $ 16,722 $ 648 $ 648 $ 17,370 $ 17,370 $ Construction in progress 975 11,328 228 4,130 1,204 15,458 Total non-depreciable assets 17,697 28,050 876 4,778 18,573 32,828 Depreciable assets:

Land improvements 8,224 6,333 13,692 12,309 21,916 18,642 Buildings and structures 26,189 17,538 12,022 9,527 38,211 27,065 Machinery and equipment 5,104 4,891 883 859 5,987 5,750 Right-to-use leased property 8,721 3,152 - - 8,721 3,152 Infrastructure 31,758 31,758 32,245 32,245 64,003 64,003 Total depreciable assets 79,996 63,672 58,842 54,940 138,838 118,612 Less accumulated depreciation (26,469) (24,383) (27,301) (26,541) (53,770) (50,925) Total depreciable assets, net 53,527 39,288 31,541 28,399 85,068 67,687 Total capital assets $ 71,224 67,338$ $ 32,417 $ 33,177 $ 100,515 103,641 $ Activities Activities Total
Capital Assets
As of June 30,
(in thousands)
Governmental Business-Type
Additional information on the City of Brisbane's capital assets can be found in Note 6 on pages 51-53 of this report.

12

DEBT ADMINISTRATION
Long-term debt. At the end of the current fiscal year, the City had total debt outstanding of $26.0 million. Of this amount, $4.4 million comprises debt backed by the full faith and credit of the government. The remaining debt represents bonds secured solely by specified revenue sources (i.e., revenue bonds). 2023 2022 2023 2022 2023 2022
Pension obligation bonds $ - $ 382 $ - $ - $ - $ 382
Direct Borrowing 4,355 4,355 4,355 4,355
Revenue bonds 5,658 6,148 7,523 8,340 13,181 14,488
Energy conservation loan 35 49 35 49
Capital lease 8,410 3,024 - - 8,410 3,024
Total $ 18,458 $ 13,957 $ 7,523 $ 8,340 $ 25,981 $ 22,297 Total
Long-Term Debt
at June 30,
Governmental
Activities
Business-type
Activities
(in thousands)
The total debt increased by $5.5 million during the current fiscal year to recognize the amendment to the lease contract for the City Hall Annex.

The City of Brisbane maintained an "A+" rating from Standard & Poor's at June 30, 2023. However, the bond rating was removed in late 2025 due to late submission of financial statements.

Additional information on the City's long-term debt can be found in Note 7 pages 54-60.

ECONOMIC OUTLOOK
The City is part of the general San Francisco/Silicon Valley area which continues to see rising property values. There are a handful of businesses that make up a sizable portion of City revenues.

In addition, the City’s room tax revenues are generated by the two hotels located at Sierra Point. The City works together with the Chamber of Commerce on economic development.

Brisbane has one of the largest (over 500 acres) undeveloped commercial parcels of land remaining in San Mateo County.

This parcel is contiguous with the boundaries of the City/County of San Francisco and is located within seven minutes of the San Francisco International Airport. The development of this parcel is expected to take place over the next 30 years. In November 2018, Brisbane voters passed a measure that amended the City’s General Plan to allow for a range of 1,800 to 2,200 residential units and up to 7 million square feet of new commercial development. Next steps requires the preparation of a Specific Plan for the site to address several policies, including requiring the future development be revenue positive for the City; comply with the highest remediation standard for ground level residential uses; secure and adequate water supply; and incorporate sustainable principles. The developer has prepared and submitted a draft Specific Plan to the City. The City is preparing an environmental impact (EIR) for the Specific Plan. A Development Agreement between the Developer and the City will also be prepared and considered with the Specific Plan. While the related economic benefits to the City from the development of this parcel cannot be estimated at this time, it is anticipated to be significant, possibly capable of providing the City with future revenues.

There are sites within City limits at Sierra Point that have been purchased by developers and developments are at different stages. One site contains a five-building life science complex -- construction began in FY17/18 and the development is largely complete, with all five buildings being occupied under temporary occupancy approvals, with final permits expected by late 2024. A second site contains a three-building life science campus scheduled to complete construction on the third building by the end of 2023. Several additional sites were purchased by a developer who is proposing to construct additional buildings for life science. The environmental review process has been initiated and the related proposal is expected to be reviewed by the City Planning Commission and City Council in 2024. The owner of the last undeveloped site at Sierra Point has filed an application to construct a hotel/life science complex. An environmental review is under preparation, and public hearings are expected to commence in early 2024. 13

In the November 2019 election, the City voters approved an increase in its business license tax collections with several initiatives including a tax on the cannabis industry based on gross receipts, changing methodology for the basis of tax on liquid storage tanks, and an increase on tax on recycling establishments. In January 2020, City Council established business license tax rates to be imposed on cannabis businesses in anticipation of growth in this industry within City limits. In November 2022, The City voters approved a Sales Use Tax of 1/2 cent and Hotel Business License tax which both went into effect in January 2023.

The City made strategic decisions in response to the recession of the late 2000s that helped the City manage through the economic impact of COVID-19. This included establishing several reserves to set aside funds for specific long-term programs and unexpected expenditures to avoid significant impact to the General Fund for one-time or emergency events. Although the COVID-19 pandemic impacted every section of the state and local economy, the City continues to see increases in revenues, including sales taxes and property taxes, and is well-positioned to tap into established reserves as needed.

CONTACTING THE CITY’S FINANCIAL MANAGEMENT
The Annual Comprehensive Financial Report is intended to provide residents, taxpayers, investors, and creditors with a general overview of the City’s finances. Questions about this report should be directed to the Finance Department, at 50 Park Place, Brisbane, California 94005.
14

STATEMENT OF NET POSITION AND

STATEMENT OF ACTIVITIES
The Statement of Net Position reports the excess of the City’s total assets and deferred outflows of resources over the City’s total liabilities and deferred inflows of resources, including all the City’s capital assets and all its long-term debt. The Statement of Net Position summarizes the financial position of all of the City’s Governmental Activities in a single column, and the financial position of all of the City’s Business-Type Activities in a single column; these are followed by a total column which presents the financial position of the entire City.

The City’s Governmental Activities include the activities of its General Fund, along with all its Special Revenue, Capital Projects and Debt Service Funds. The City’s Business-Type Activities include all its Enterprise Fund activities, which includes the Utility Fund (Water, Sewer, and GVMID) and Marina Enterprise Fund.

The Statement of Activities reports increases and decreases in the City’s net position. It presents the City’s expenses first, listed by program, and follows these with the expenses of its Business-Type Activities. Program revenues—that is, revenues which are generated directly by these programs—are then deducted from program expenses to arrive at the net expense of each governmental and businesstype program. The City’s general revenues are then listed in the Governmental Activities or BusinessType Activities column, as appropriate, and the Change in Net Position is computed and reconciled with the Statement of Net Position.
15

STATEMENT OF NET POSITION
JUNE 30, 2023
Governmental Business-Type
Activities Activities Total
ASSETS
Current assets:

Cash and investments available for operations (Note 3) $24,637,090 $6,462,883 $31,099,973 Restricted cash and investments (Note 3) 1,558,575 93 1,558,668 Accounts receivable 1,935,082 1,252,953 3,188,035
Taxes receivable 2,163,854 649 2,164,503
Internal balances (Note 4D) 371,320 (371,320)
Accrued interest 119,080 32,800 151,880
Prepaids 4,136 4,136
Noncurrent assets:

Loans receivable, net (Note 5) 3,326,692 2,295,996 5,622,688 Capital assets (Note 6):

Non-depreciable 17,696,941 876,202 18,573,143
Depreciable, net 53,526,804 31,541,242 85,068,046
Total Assets 105,339,574 42,091,498 147,431,072

DEFERRED OUTFLOWS OF RESOURCES
Pension related deferred outflows (Note 9) 17,713,745 999,750 18,713,495 OPEB related deferred outflows (Note 10) 1,171,903 324,237 1,496,140 Total Deferred Outflows of Resources 18,885,648 1,323,987 20,209,635

LIABILITIES
Current liabilities:

Accounts payable 893,968 831,643 1,725,611
Accrued payroll 754,356 62,106 816,462
Interest payable 58,705 82,888 141,593
Deposits 2,361,583 211,948 2,573,531
Claims payable - due within one year (Note 12) 555,188 555,188 Compensated absences - due within one year (Note 1F) 548,638 22,527 571,165 Long-term debt - due within one year (Note 7) 761,969 845,000 1,606,969 Unearned revenue 527,901 716,346 1,244,247
Noncurrent liabilities:

Claims payable - due in more than one year (Note 12) 1,121,773 1,121,773 Compensated absences - due in more than one year (Note 1F) 666,487 67,583 734,070 Net pension liability (Note 9) 27,920,690 1,448,853 29,369,543 Net OPEB liability (Note 10) 4,098,251 897,230 4,995,481 Long-term debt - due in more than one year (Note 7) 17,696,313 6,678,000 24,374,313 Total Liabilities 57,965,822 11,864,124 69,829,946

DEFERRED INFLOWS OF RESOURCES
Pension related deferred inflows (Note 9) 7,621,373 199,375 7,820,748 OPEB related deferred inflows (Note 10) 1,543,504 259,916 1,803,420 Total Deferred Inflows of Resources 9,164,877 459,291 9,624,168 NET POSITION (Note 8)
Net investment in capital assets 53,119,463 26,697,537 79,817,000 Restricted for:

Pension and employee benefits program 1,384,156 1,384,156 Capital projects 3,660,541 758,885 4,419,426
Debt service 961,736 961,736
Specific projects and programs 9,268,289 9,268,289
Total Restricted Net Position 15,274,722 758,885 16,033,607 Unrestricted (11,299,662) 3,635,648 (7,664,014)
Total Net Position $57,094,523 $31,092,070 $88,186,593
See accompanying notes to financial statements

CITY OF BRISBANE
16

CITY OF BRISBANE

STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED JUNE 30, 2023
Net (Expense) Revenue and
Program Revenues Changes in Net Position
Operating Capital
Charges for Grants and Grants and Governmental Business-type Functions/Programs Expenses Services Contributions Contributions Activities Activities Total Governmental Activities:

General government $11,021,805 $9,537,272 $972,235 ($512,298) ($512,298) Public safety - police 5,689,291 61,080 400,094 (5,228,117) (5,228,117) Public safety - fire 3,864,335 586,918 (3,277,417) (3,277,417) Public works 4,803,641 548,931 $26,500 (4,228,210) (4,228,210) Parks and recreation 3,069,260 808,569 (2,260,691) (2,260,691) Interest on long-term debt 261,273 (261,273) (261,273)
Total Governmental Activities 28,709,605 11,542,770 1,372,329 26,500 (15,768,006) (15,768,006) Business-type Activities:

Water 2,416,475 1,949,472 ($467,003) (467,003)
Sewer 2,428,222 1,277,679 (1,150,543) (1,150,543)
Guadalupe Valley Municipal
Improvement District 2,580,658 2,696,251 115,593 115,593 Marina 1,646,363 2,317,877 671,514 671,514
Total Business-type Activities 9,071,718 8,241,279 (830,439) (830,439) Total Primary Government $37,781,323 $19,784,049 $1,372,329 $26,500 (15,768,006) (830,439) (16,598,445) General revenues:

Taxes:

Property taxes 6,201,371 34,827 6,236,198
Sales taxes 6,406,312 6,406,312
Transient occupancy tax 2,151,105 2,151,105
Other taxes 2,383,063 2,383,063
Miscellaneous revenues 171,845 171,845
Investment earnings 493,564 (97,398) 396,166
Developer contributions 60,000 60,000
Transfers (Note 4C) 28,892 (28,892)
Total General Revenues and Transfers 17,836,152 (31,463) 17,804,689 Change in Net Position 2,068,146 (861,902) 1,206,244
Net Position-Beginning 55,026,377 31,953,972 86,980,349 Net Position-Ending $57,094,523 $31,092,070 $88,186,593 See accompanying notes to financial statements
17

This Page Left Intentionally Blank

FUND FINANCIAL STATEMENTS
Major funds are defined generally as having significant activities or balances in the current year.

The funds described below were determined to be Major Funds by the City in fiscal year 2023.

Individual non-major funds may be found in the Supplemental Section.

General Fund
This fund is the City’s primary operating fund. It accounts for all financial resources of the general government, except for those accounted for in another fund.

Low/Mod Income Housing Assets Special Revenue Fund
This fund accounts for the activities related to the housing assets assumed by the City as Housing Successor to the former Redevelopment Agency. The activities are governed by California redevelopment law and must be used to provide housing for people with low and moderate incomes.

Capital Projects Fund
This fund was established to track all non-major construction and capital projects. Project budgets carryover year to year until completed.
19

Low/Mod
Income Housing Non-Major Total
Assets Special Capital Governmental Governmental
General Fund Revenue Fund Projects Fund Funds Funds
ASSETS
Cash and investments (Note 3) $4,977,657 $4,477,504 $13,028,428 $22,483,589 Restricted cash and investments (Note 3) 1,384,156 1,384,156 Accounts receivable, net 1,834,113 1,834,113
Interest receivable 37,692 20,081 53,012 110,785
Taxes receivable 2,125,322 38,532 2,163,854
Prepaids 4,136 4,136
Due from other funds (Note 4A) 5,057,840 5,057,840
Loans receivable (Note 5) 443,750 2,882,942 3,326,692
Advances to other funds (Note 4B) 3,136,320 3,136,320
Total Assets $19,000,986 $7,380,527 $13,119,972 $39,501,485

LIABILITIES
Accounts payable $673,428 $21,825 $160,516 $855,769
Accrued payroll 512,580 11,762 524,342
Due to other funds (Note 4A) $4,042,874 112,907 4,155,781 Deposits payable 2,291,273 14,395 55,915 2,361,583
Interest payable 16,177 16,177
Advances from other funds (Note 4B) 2,765,000 2,765,000 Unearned revenue 527,901 527,901
Total Liabilities 3,477,281 21,825 6,838,446 869,001 11,206,553

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - loans receivable 2,882,942 2,882,942 Total Deferred Inflows of Resources 2,882,942 2,882,942 FUND BALANCES (Note 8)
Nonspendable 3,584,206 3,584,206
Restricted 1,384,156 4,475,760 7,222,958 13,082,874
Assigned 841,666 5,153,718 5,995,384
Unassigned 9,713,677 (6,838,446) (125,705) 2,749,526
Total Fund Balances (Deficit) 15,523,705 4,475,760 (6,838,446) 12,250,971 25,411,990 Total Liabilities, Deferred Inflows
of Resources and Fund Balances $19,000,986 $7,380,527 $13,119,972 $39,501,485

CITY OF BRISBANE

GOVERNMENTAL FUNDS

BALANCE SHEET
JUNE 30, 2023
See accompanying notes to financial statements
20

CITY OF BRISBANE
Reconciliation of the

GOVERNMENTAL FUNDS -- BALANCE SHEET
with the

STATEMENT OF NET POSITION
JUNE 30, 2023
Total fund balances reported on the Governmental Funds Balance Sheet $25,411,990 Amounts reported for Governmental Activities in the Statement of Net Position are different from those reported in the Governmental Funds above because of the following:

CAPITAL ASSETS
Capital assets used in Governmental Activities are not current assets or financial resources and therefore are not reported in the Governmental Funds 71,223,745

ALLOCATION OF INTERNAL SERVICE FUND NET POSITION
Internal service funds are not governmental funds. However, they are used by management to charge the costs of certain activities, such as insurance and central services and maintenance to individual governmental funds. The net current assets of the Internal Service Funds are therefore included in Governmental Activities in the following line items in the Statement of Net Position.

Cash and investments 2,327,920
Accounts and interest receivable 109,264
Accounts payable and accrued liabilities (38,199)
Accrued payroll (230,014)
Due to other funds (902,059)
Accrued claims payable (1,676,961)

ACCRUAL OF NON-CURRENT REVENUES AND EXPENSES
Revenues which are unavailable on the Fund Balance Sheets because they are not available currently are taken into revenue in the Statement of Activities. 2,882,942

LONG-TERM ASSETS AND LIABILITIES
The assets and liabilities below are not due and payable in the current period and therefore are not reported in the Funds:

Net pension liability, deferred outflows and deferred inflows (17,828,318) Long-term debt (18,458,282)
Net OPEB liability, deferred outflows and deferred inflows (4,469,852) Compensated absences (1,215,125)
Interest payable (40,288)
NET POSITION OF GOVERNMENTAL ACTIVITIES $57,094,523
See accompanying notes to financial statements
21

Low/Mod
Income Housing Non-Major Total
Assets Special Capital Governmental Governmental
General Fund Revenue Fund Projects Fund Funds Funds

REVENUES
Taxes and special assessments $16,394,318 $938,012 $17,332,330 Intergovernmental 356,839 $26,500 405,329 788,668
Licenses, permits and fees 7,174,444 345,137 1,064 7,520,645 Charges for services 3,620,043 3,620,043
Fines and forfeitures 50,974 50,974
Use of money and property 422,239 $60,727 (72,672) 186,834 597,128 Other revenues 432,037 967,235 1,399,272
Total Revenues 28,450,894 60,727 298,965 2,498,474 31,309,060

EXPENDITURES
Current:

General government 10,233,185 37,800 10,270,985
Public safety - police 5,899,495 5,899,495
Public safety - fire 4,260,084 4,260,084
Public works 2,914,950 52,238 972,141 3,939,329
Parks and recreation 2,868,778 2,868,778
Capital outlay 5,553,080 888,334 118,932 6,560,346
Debt service:

Principal 13,751 871,333 885,084
Interest and fiscal charges 453 1,745 418,577 420,775
Total Expenditures 31,743,776 52,238 890,079 2,418,783 35,104,876

EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES (3,292,882) 8,489 (591,114) 79,691 (3,795,816)

OTHER FINANCING SOURCES (USES)
Proceeds from leases (Note 7) 5,544,819 5,544,819
Transfers in (Note 4C) 168,136 155,157 1,584,103 1,907,396 Transfers (out) (Note 4C) (2,096,658) (323,293) (2,419,951) Total Other Financing Sources (Uses) 3,616,297 155,157 1,260,810 5,032,264 NET CHANGES IN FUND BALANCES 323,415 8,489 (435,957) 1,340,501 1,236,448 BEGINNING FUND BALANCES (DEFICITS) 15,200,290 4,467,271 (6,402,489) 10,910,470 24,175,542 ENDING FUND BALANCES (DEFICITS) $15,523,705 $4,475,760 ($6,838,446) $12,250,971 $25,411,990 See accompanying notes to financial statements

GOVERNMENTAL FUNDS

STATEMENT OF REVENUES, EXPENDITURES

AND CHANGES IN FUND BALANCE
FOR THE YEAR ENDED JUNE 30, 2023
22

Reconciliation of the

NET CHANGE IN FUND BALANCES - TOTAL GOVERNMENTAL FUNDS
with the STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED JUNE 30, 2023
The schedule below reconciles the Net Changes in Fund Balances reported on the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balance, which measures only changes in current assets and current liabilities on the modified accrual basis, with the Change in Net Position of Governmental Activities reported in the Statement of Activities, which is prepared on the full accrual basis.

NET CHANGE IN FUND BALANCES - TOTAL GOVERNMENTAL FUNDS $1,236,448 Amounts reported for governmental activities in the Statement of Activities are different because of the following:

CAPITAL ASSETS TRANSACTIONS
Governmental Funds report capital outlays as expenditures. However, in the Statement of Activities the cost of those assets is capitalized and allocated over their estimated useful lives and reported as depreciation expense.

The capitalized expenditures are therefore added back to fund balance 5,971,494 Depreciation expense is deducted from the fund balance (2,085,797)

LONG-TERM LIABILITIES
Repayment of bond principal is an expenditure in the governmental funds, but in the Statement of Net Position the repayment reduces long-term liabilities.

Proceeds from leases (5,544,819)
Repayments of debt principal and interest are added back to fund balance 1,043,999 Pension related expenses 2,500,389
OPEB related expenses (7,733)

ACCRUAL OF NON-CURRENT ITEMS
The amounts below included in the Statement of Activities do not provide or (require) the use of current financial resources and therefore are not reported as revenue or expenditures in governmental funds (net change):

Accrued interest on long-term debt 587
Compensated absences 212,597

ALLOCATION OF INTERNAL SERVICE FUND ACTIVITY
Internal Service Funds are used by management to charge the costs of certain activities, such as equipment acquisition, maintenance, and insurance to individual funds.

The portion of the net revenue (expense) of these Internal Service Funds arising out of their transactions with governmental funds is reported with governmental activities, because they service those activities.

Change in Net Position - All Internal Service Funds (1,259,019) CHANGE IN NET POSITION OF GOVERNMENTAL ACTIVITIES $2,068,146 See accompanying notes to financial statements
23

This Page Left Intentionally Blank

PROPRIETARY FUNDS
Proprietary funds account for City operations financed and operated in a manner similar 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.

The concept of major funds established by GASB Statement 34 extends to Proprietary Funds. The City has identified the funds below as major enterprise funds in fiscal 2023.

GASB 34 does not provide for the disclosure of budget vs. actual comparison regarding proprietary funds that are major funds.

Utility Fund is comprised of the following services:

Water
Represents expenses incurred in the purchase and distribution of water to City residents and businesses; water users support this activity through payment of water billings which are rendered based on read meters.

Sewer
Represents expenses incurred in the collection and pumping of sewage waste to the City of San Francisco Sewer Treatment Plant where it is treated and discharged to the bay; sewer users support this activity through payment of sewer service billings.

Guadalupe Valley Municipal Improvement District
Represents expenses related to providing water, sewer, and other municipal services to businesses and residents located within the district boundaries. Revenues to support this activity are derived from property taxes, water, and sewer billings and special assessments.

Marina Enterprise Fund
This fund accounts for expenses incurred in the operation and maintenance of a boat harbor and marina; berth rentals provide the source of revenue to support this activity.

Internal Service Funds
These funds are used to account for interdepartmental operations where it is the stated intent that costs of providing services to the departments of the City on a continuing basis be financed or recovered primarily by charges to the user departments.
25

CITY OF BRISBANE

PROPRIETARY FUNDS

STATEMENT OF NET POSITION
JUNE 30, 2023
Business-type Activities-Enterprise Funds
Governmental
ActivitiesInternal Service
Utility Marina Totals Funds
ASSETS
Current Assets:

Cash and investments (Note 3) $3,889,669 $2,573,214 $6,462,883 $2,153,501 Restricted cash and investments (Note 3) 93 93 174,419
Accounts receivable, net 1,167,059 85,894 1,252,953 100,969 Taxes receivable 649 649
Interest receivable 18,307 14,493 32,800 8,295
Total Current Assets 5,075,777 2,673,601 7,749,378 2,437,184 Noncurrent Assets:

Loans receivable (Note 5) 2,295,996 2,295,996
Capital assets (Note 6)
Non-depreciable 876,202 876,202
Depreciable, net 26,042,509 5,498,733 31,541,242
Total Noncurrent Assets 26,918,711 7,794,729 34,713,440 Total Assets 31,994,488 10,468,330 42,462,818 2,437,184

DEFERRED OUTFLOWS
Deferred outflows related to pensions (Note 9) 699,869 299,881 999,750 Deferred outflows related to OPEB (Note 10) 73,727 250,510 324,237 Total Deferred Outflows 773,596 550,391 1,323,987

LIABILITIES
Current Liabilities:

Accounts payable 791,978 39,665 831,643 38,199
Due to other funds (Note 4A) 902,059
Accrued payroll 45,254 16,852 62,106 230,014
Interest payable 70,558 12,330 82,888 2,240
Accrued claims payable (Note 12) 555,188
Compensated absences due within one year (Note 1F) 16,435 6,092 22,527 Bonds payable due within one year (Note 7) 415,000 430,000 845,000 Deposits 19,299 192,649 211,948
Unearned revenue 716,346 716,346
Total Current Liabilities 2,074,870 697,588 2,772,458 1,727,700 Noncurrent Liabilities:

Compensated absences due in more than one year (Note 1F) 49,306 18,277 67,583 Accrued claims payable (Note 12) 1,121,773
Advances from other funds (Note 4B) 371,320 371,320
Bonds payable due in more than one year (Note 7) 5,305,000 1,373,000 6,678,000 Net pension liability (Note 9) 1,014,197 434,656 1,448,853 Net OPEB liability (Note 10) 204,011 693,219 897,230
Total Noncurrent Liabilities 6,572,514 2,890,472 9,462,986 1,121,773 Total Liabilities 8,647,384 3,588,060 12,235,444 2,849,473

DEFERRED INFLOWS
Deferred inflows related to pensions (Note 9) 139,667 59,708 199,375 Deferred inflows related to OPEB (Note 10) 59,100 200,816 259,916 Total Deferred Inflows 198,767 260,524 459,291
NET POSITION (Note 8)
Net investment in capital assets 21,198,804 5,498,733 26,697,537 Restricted for capital projects 758,885 758,885
Unrestricted 1,964,244 1,671,404 3,635,648 (412,289)
Total Net Position $23,921,933 $7,170,137 $31,092,070 ($412,289) See accompanying notes to financial statements
26

CITY OF BRISBANE

PROPRIETARY FUNDS

STATEMENT OF REVENUES, EXPENSES

AND CHANGES IN FUND NET POSITION
FOR THE YEAR ENDED JUNE 30, 2023
Business-type Activities-Enterprise Funds
Governmental
ActivitiesInternal Service
Utility Marina Totals Funds

OPERATING REVENUES
Charges for sales and services $5,923,402 $2,298,453 $8,221,855 $2,250,686 Other revenues 19,424 19,424 5,689
Total Operating Revenues 5,923,402 2,317,877 8,241,279 2,256,375

OPERATING EXPENSES
Cost of sales and services 3,965,788 617,294 4,583,082 26,399 General and administrative 2,807,395 921,587 3,728,982 2,815,499 Depreciation 652,172 107,482 759,654
Other expenses 1,204,469
Total Operating Expenses 7,425,355 1,646,363 9,071,718 4,046,367 Operating Income (Loss) (1,501,953) 671,514 (830,439) (1,789,992)

NONOPERATING REVENUES (EXPENSES)
Taxes and assessments 34,827 34,827
Investment income 127,745 55,519 183,264 (10,474)
Interest expense (216,795) (63,867) (280,662)
Total Nonoperating Revenues (Expenses) (54,223) (8,348) (62,571) (10,474) Income (Loss) Before Contributions and Transfers (1,556,176) 663,166 (893,010) (1,800,466) Developer contributions 60,000 60,000
Transfers in (Note 4C) 47,555 47,555 541,447
Transfers out (Note 4C) (60,289) (16,158) (76,447)
Net Contributions and Transfers 47,266 (16,158) 31,108 541,447 Change in net position (1,508,910) 647,008 (861,902) (1,259,019) BEGINNING NET POSITION 25,430,843 6,523,129 31,953,972 846,730 ENDING NET POSITION $23,921,933 $7,170,137 $31,092,070 ($412,289) See accompanying notes to financial statements
27

CITY OF BRISBANE

PROPRIETARY FUNDS

STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED JUNE 30, 2023
Business-type Activities-Enterprise Funds
Governmental
ActivitiesInternal Service
Utility Marina Totals Funds

CASH FLOWS FROM OPERATING ACTIVITIES
Cash received from customers $5,835,496 $2,298,188 $8,133,684 $2,259,474 Cash payments to suppliers (6,876,595) (1,573,341) (8,449,936) (3,456,005) Cash Flows from Operating Activities (1,041,099) 724,847 (316,252) (1,196,531)

CASH FLOWS FROM NONCAPITAL

FINANCING ACTIVITIES
Taxes and assessments 34,603 34,603
Due to other funds 801,411
Advances from other funds 1,046 1,046
Transfers in 47,555 47,555 (10,168)
Transfers (out) (60,289) (16,158) (76,447)
Cash Flows from Noncapital Financing Activities 21,869 (15,112) 6,757 791,243

CASH FLOWS FROM CAPITAL AND RELATED

FINANCING ACTIVITIES
Adjustments of property, plant and equipment 1 49 50
Principal payment of debt (400,000) (417,000) (817,000) Interest paid (222,598) (65,727) (288,325)
Developer contributions received 60,000 60,000
Cash Flows from Capital and
Related Financing Activities (562,597) (482,678) (1,045,275)

CASH FLOWS FROM INVESTING ACTIVITIES
Interest paid (29,006)
Investment income receipts 121,529 49,262 170,791 17,145 Cash Flows from Investing Activities 121,529 49,262 170,791 (11,861) Net Cash Flows (1,460,298) 276,319 (1,183,979) (417,149) Cash and investments at beginning of period 5,350,060 2,296,895 7,646,955 2,745,069 Cash and investments at end of period $3,889,762 $2,573,214 $6,462,976 $2,327,920 Reconciliation of Operating Income (Loss) to Cash Flows from Operating Activities:

Operating income (Loss) ($1,501,953) $671,514 ($830,439) ($1,789,992) Adjustments to reconcile operating income (Loss)
to cash flows from operating activities:

Depreciation 652,172 107,482 759,654
Change in assets, deferred outflows, liabilities
and deferred inflows:

Accounts receivable (87,906) (19,689) (107,595) 14
Accounts payable and accrued liabilities 48,542 (5,914) 42,628 (134,137) Accrued payroll 1,225 3,195 4,420 143,890
Accrued claims payable 583,694
Compensated absences 4,840 3,918 8,758
Deposits 870 5,750 6,620
Net pension liability, deferred inflows and deferred outflows (171,868) (85,509) (257,377) Net OPEB liability, deferred inflows and deferred outflows 12,979 44,100 57,079 Cash Flows from Operating Activities ($1,041,099) $724,847 ($316,252) ($1,196,531) See accompanying notes to financial statements
28

FIDUCIARY FUNDS
Fiduciary funds are presented separately from the Government-wide and Fund financial statements. The City had the following types of fiduciary funds in fiscal year 2023:

Private Purpose Trust Fund
This fund is used to account for resources legally held in trust for special purposes.

Custodial Funds
These funds are custodial in nature and do not involve measurement of results of operations. They are used to account for assets held in a custodial capacity for others and therefore cannot be used to support the City’s program.
29

CITY OF BRISBANE

FIDUCIARY FUNDS

STATEMENT OF NET POSITION
JUNE 30, 2023
Successor
Agency
Private-Purpose
Trust Custodial
Fund Funds
ASSETS
Cash and investments (Note 3) $229,251
Restricted cash and investments (Note 3) $3,022,173
Accounts receivable, net 4,133 92,066
Interest receivable 380
Total Assets 3,026,306 321,697

DEFERRED OUTFLOW OF RESOURCES
Deferred charges on refunding (Note 15C) 938,431
Total Deferred Outflow of Resources 938,431

LIABILITIES
Accounts payable 1,891 1,224,046
Deposits payable 2,607,118
Interest payable 88,061
Loans payable to City (Note 15B) 2,295,996
Long- term debt (Note 15B):

Due within one year 1,570,000
Due in more than one year 3,535,000
Total Liabilities 7,490,948 3,831,164

NET POSITION (DEFICIT)
Restricted for:

Held in trust for private-purpose (3,526,211)
Organizations and other governments (3,509,467)
Total Net Position (Deficit) ($3,526,211) ($3,509,467)
See accompanying notes to financial statements
30

Successor
Agency
Private-Purpose
Trust Custodial
Fund Funds

ADDITIONS
Investment income $1,157 $630
Other revenue 2,324,280 288,385
Total additions 2,325,437 289,015

DEDUCTIONS
Public works 12,000
Interest and fiscal charges 500,412
Professional services 2,399,389
Total deductions 512,412 2,399,389
CHANGES IN NET POSITION 1,813,025 (2,110,374)
(5,339,236) (1,399,093)
ENDING NET POSITION (DEFICIT) ($3,526,211) ($3,509,467) See accompanying notes to financial statements

BEGINNING NET POSITION (DEFICIT)

CITY OF BRISBANE

STATEMENT OF CHANGES IN NET POSITION

FIDUCIARY FUNDS
FOR THE YEAR ENDED JUNE 30, 2023
31

This Page Left Intentionally Blank

CITY OF BRISBANE

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2023
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The City was incorporated on November 27, 1961, under the General Laws of the State of California and enjoys all the rights and privileges pertaining to such “General Law” cities. The City uses the City Council/Manager form of government. The financial reporting entity consists of (a) the primary government, the City, (b) organizations for which the primary government is financially accountable, and (c) other organizations for which the primary government is not accountable, but for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity’s financial statements to be misleading or incomplete.

The financial statements and accounting policies of the City conform with generally accepted accounting principles applicable to governments. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. Significant accounting policies are summarized below:

A. Reporting Entity
The accompanying basic financial statements present the financial activity of the City, which is the primary government presented, along with the financial activities of its component units, which are entities for which the City is financially accountable. Although they are separate legal entities, blended component units are in substance part of the City’s operations and are reported as an integral part of the City’s financial statements. The term City, as used in this report, refers to the City and its component units as a consolidated entity. The City’s component units, which are described below, are all blended. • Brisbane Public Financing Authority (Authority)
• Guadalupe Valley Municipal Improvement District (District) • Brisbane – Guadalupe Valley Municipal Improvement District Finance Authority (B/GVM District)
Brisbane Public Financing Authority was formed on April 8, 1991, by and between the City and the former Redevelopment Agency (Agency) of the City. The Authority was created for the purpose of providing financing of public capital improvements for the City and the Former Agency. The Authority has the power to issue bonds to pay the cost of any public capital improvement. The Authority has no independent staff and consequently is dependent upon the City’s officers and employees. The Governing Board of the Authority is comprised of the members of the City Council of the City and the members of the Board of the Former Agency.

Guadalupe Valley Municipal Improvement District was formed as an enterprise activity in May 1990. The purpose of the District is to provide capital and infrastructure improvements to residents of the area. The members of the City Council act as the governing body of the District.

Brisbane – Guadalupe Valley Municipal Improvement District Finance Authority was formed as a financing activity in September 2014. The purpose of the B/GVM District is to provide a financing mechanism for residents of the area. The members of the City Council act as the governing body of the B/GVM District.
33

CITY OF BRISBANE

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2023
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) B. Basis of Presentation
The City’s Basic Financial Statements are prepared in conformity with accounting principles generally accepted in the United States of America. The Government Accounting Standards Board is the acknowledged standard-setting body for establishing accounting and financial reporting standards followed by governmental entities in the U.S.A.

These Statements require that the financial statements described below be presented.

Government-Wide Financial Statements: The Statement of Net Position and the Statement of Activities display information about the primary government (the City) and its component units. These statements include the financial activities of the overall City government, except for fiduciary activities. Eliminations have been made to minimize the double counting of internal activities. These statements distinguish between the governmental and business-type activities of the City. Governmental activities generally are financed through taxes, intergovernmental revenues, and other nonexchange transactions. Business-type activities are financed in whole or in part by fees charged to external parties.

The Statement of Activities presents a comparison between direct expenses and program revenues for each segment of the business-type activities of the City and for each function of the City’s governmental activities. Direct expenses are those that are specifically associated with a program or function and, therefore, are clearly identifiable to a particular function.

Program revenues include (a) charges paid by the recipients of goods or services offered by the programs, (b) grants and contributions that are restricted to meeting the operational needs of a particular program and (c) fees, grants and contributions that are restricted to financing the acquisition or construction of capital assets. Revenues that are not classified as program revenues, including all taxes, are presented as general revenues.

Fund Financial Statements: The fund financial statements provide information about the City's funds, including blended component units and fiduciary funds. Separate statements for each fund category: governmental, proprietary, and fiduciary are presented. The emphasis of fund financial statements is on major individual governmental and enterprise funds, each of which is displayed in a separate column. All remaining governmental and enterprise funds are aggregated and reported as nonmajor funds.

Proprietary fund operating revenues, such as charges for services, result from exchange transactions associated with the principal activity of the fund. Exchange transactions are those in which each party receives and gives up essentially equal values. Nonoperating revenues, such as subsidies and investment earnings, result from non-exchange transactions or ancillary activities.
34

CITY OF BRISBANE

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2023
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) C. Major Funds
The City’s major governmental and business-type funds are identified and presented separately in the fund financial statements. All other funds, called non-major funds, are combined and reported in a single column, regardless of their fund types.

Major funds are defined as funds that have either assets, liabilities, revenues or expenditures/expenses equal to ten percent of their fund-type total and five percent of the grand total. The General Fund is always a major fund. The City may also select other funds it believes should be presented as major funds.

The City reported the following major governmental funds in the accompanying financial statements:

General Fund - The General Fund is established to account for the revenues and expenditures to carry out basic governmental activities of the City such as general government, public safety, parks and recreation and public works. This fund accounts for all financial transactions not accounted for in the other funds.

Low/Mod Income Housing Assets Special Revenue Fund - This fund accounts for the activities related to the housing assets assumed by the City as Housing Successor to the former Redevelopment Agency. The activities are governed by California redevelopment law and must be used to provide housing for people with low and moderate incomes.

Capital Projects Fund - This fund was established to track all non-major construction and capital projects. Project budgets carryover year to year until completed.

The City reported all of its enterprise funds as major funds:

Utility Enterprise Fund - This fund accounts for revenues and expenses incurred for the water, sewer and Guadalupe Valley Municipal Improvement District.

Marina Enterprise Fund - This fund accounts for expenses incurred in the operation and maintenance of a boat harbor and marina; berth rentals provide the source of revenue to support this activity.

Internal Service Funds account for activities related to dental self-insurance, fringe benefits, flexible benefits, workers’ compensation, general liability, vehicle replacement, facilities maintenance and other post-employment benefits (OPEB).

Fiduciary Funds financial statements include a Statement of Net Position and a Statement of Changes in Fiduciary Net Position. The City's fiduciary funds represent custodial funds and private-purpose trust funds and are accounted for using the “economic resources” measurement focus. The private-purpose trust funds are used to account for resources legally held in trust for special purposes. The Custodial funds are custodial in nature (assets equal liabilities) and do not involve measurement of results of operations. Both types of the funds are accounted for using accrual basis of accounting.
35

CITY OF BRISBANE

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2023
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Basis of Accounting
The government-wide and proprietary fund financial statements are reported using the economic resources measurement focus and the full accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flows take place.

Governmental funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when measurable and available. The City considers all revenues reported in the governmental funds to be available if the revenues are collected within sixty days after year-end. Expenditures are recorded when the related fund liability is incurred, except for principal and interest on general long-term debt, claims and judgments, and compensated absences, which are recognized as expenditures to the extent they have matured. Governmental acquisitions are reported as expenditures in governmental funds. Proceeds of governmental long-term debt and acquisitions under capital leases are reported as other financing sources.

Those revenues susceptible to accrual are property, sales, transient occupancy and franchise taxes, special assessments, licenses for services and interest revenue. Fines, permits, and charges for services are not susceptible to accrual because they are not measurable until received in cash.

Non-exchange transactions, in which the City gives or receives value without directly receiving or giving equal value in exchange, include taxes, grants, entitlements, and donations.

On the accrual basis, revenue from taxes is recognized in the fiscal year for which the taxes are levied or assessed. Revenue from grants, entitlements, and donations is recognized in the fiscal year in which all eligibility requirements have been satisfied.

The City may fund programs with a combination of cost-reimbursement grants, categorical block grants, and general revenues. Thus, both restricted and unrestricted net position may be available to finance program expenditures. The City’s policy is to first apply restricted grant resources to such programs, followed by general revenues if necessary.

Certain indirect costs are included in program expenses reported for individual functions and activities.

E. Interest Payable
In the Government-Wide Financial Statements, interest payable of long-term debt is recognized as the liability is incurred.

In the fund financial statements, proprietary fund types recognize the interest payable when the liability is incurred.

36

CITY OF BRISBANE

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2023
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) F. Compensated Absences
The City’s compensated absences include regular vacation, compensatory time-off, and personal leave. Employees earn varying amounts of vacation depending upon continuous tenure with the City. Use of vacation may be deferred to the following year, but the total amount of vacation may not exceed two years annual accrual without City Manager approval.

Vested compensated absence amounts are payable upon the employee’s separation from employment. Compensated absences for governmental activities are recorded as current and non-current in the Government-Wide Financial Statements. For proprietary funds, current and non-current liabilities for compensated absences are recorded as expenses in the GovernmentWide Financial Statements and the Fund Financial Statements.

The change in compensated absences was as follows at June 30, 2023:

Governmental
Activities
Business-Type
Activities Total
Beginning Balance 1,427,722 $ 81,352 $ $ 1,509,074
Additions 393,651 56,643 450,294
Payments (606,248) (47,885) (654,133)
Ending Balance $ 1,215,125 $ 90,110 $ 1,305,235
Current Portion $ 548,638 $ 22,527 $ 571,165
Non-current Portion $ 666,487 $ 67,583 $ 734,070
G. Property Taxes
Under California law, secured property taxes are assessed and collected by the counties up to 1% of assessed value, plus other increases approved by the voters. The property taxes go into a pool and are then allocated to the cities based on complex formulas.

Lien Date January 1
Levy Date July 1
Due Date November 1 and February 1
Collection Date December 10 and April 10
Property taxes levied are recorded as revenue when received, in the fiscal year of levy, because of the adoption of the “alternate method of property tax distribution,” known as the Teeter Plan, by the City and the County of San Mateo. The Teeter Plan authorizes the Auditor/Controller of the County of San Mateo to allocate 100% of the secured property taxes billed, but not yet paid.
37

CITY OF BRISBANE

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2023
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) H. Use of Estimates
The preparation of the basic financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities. In addition, estimates affect the reported amount of expenses. Actual results could differ from these estimates and assumptions.

I. Deferred Outflows/Inflows of Resources
In addition to assets, the statement of net position or balance sheet reports a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net assets or fund balance that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.

In addition to liabilities, the statement of net position or balance sheet reports a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net assets or fund balance that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.

J. Pensions
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City’s California Public Employees’ Retirement System (CalPERS) plans (Plans) and Public Agency Retirement Services (PARS) and additions to/deductions from the Plans’ fiduciary net position have been determined on the same basis as they are reported by CalPERS and PARS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

K. Other Post-Employment Benefits Other than Pensions
For purposes of measuring the net OPEB liability, deferred outflows/inflows of resources related to OPEB, and OPEB expense and information about the fiduciary net position of the City Retiree Benefits Plan (the Plan) and additions to/deductions from the Plan’s fiduciary net position have been determined on the same basis as they are reported by the Plan. For this purpose, the Plan recognizes benefits payments when due and payable in accordance with benefit terms. Investments are reported at fair value.
38

CITY OF BRISBANE

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2023
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) L. Fair Value Measurements
Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The fair value hierarchy categorizes the inputs to valuation techniques used to measure fair value into three levels based on the extent to which inputs used in measuring fair value are observable in the market.

Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities.

Level 2 inputs are inputs – other than quoted prices included within level 1 – that are observable for an asset or liability, either directly or indirectly.

Level 3 inputs are unobservable inputs for an asset or liability.

If the fair value of an asset or liability is measured using inputs from more than one level of the fair value hierarchy, the measurement is considered to be based on the lowest priority level input that is significant to the entire measurement.

M. New Governmental Accounting Standards Board Statement Implementation GASB Statement No. 91 – In May 2019, GASB issued Statement No. 91, Conduit Debt Obligations. The primary objectives of this Statement are to provide a single method of reporting conduit debt obligations by issuers and eliminate diversity in practice associated with (1) commitments extended by issuers, (2) arrangements associated with conduit debt obligations, and (3) related note disclosures. This Statement achieves those objectives by clarifying the existing definition of a conduit debt obligation; establishing that a conduit debt obligation is not a liability of the issuer; establishing standards for accounting and financial reporting of additional commitments and voluntary commitments extended by issuers and arrangements associated with conduit debt obligations; and improving required note disclosures. The provisions of this Statement were implemented during fiscal year 2023. The implementation had no effect on the financial statements.

GASB Statement No. 94 – In March 2020, GASB issued Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements. The primary objective of this Statement is to improve financial reporting by addressing issues related to public-private and public-public partnership arrangements (PPPs). As used in this Statement, a PPP is an arrangement in which a government (the transferor) contracts with an operator (a governmental or nongovernmental entity) to provide public services by conveying control of the right to operate or use a nonfinancial asset, such as infrastructure or other capital asset (the underlying PPP asset), for a period of time in an exchange or exchange-like transaction. Some PPPs meet the definition of a service concession arrangement (SCA), which the Board defines in this Statement as a PPP in which (1) the operator collects and is compensated by fees from third parties; (2) the transferor determines or has the ability to modify or approve which services the operator is required to provide, to whom the operator is required to provide the services, and the prices or rates that can be charged for the services; and (3) the transferor is entitled to significant residual interest in the service utility of the underlying PPP asset at the end of the arrangement.
39