Agenda packet — Colma City Council, February 22, 2023

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AGENDA

REGULAR MEETING

CITY COUNCIL OF THE TOWN OF COLMA
Wednesday, February 22, 2023
7:00 PM
This City Council meeting will be conducted pursuant to the provisions of Assembly Bill 361 and Government Code Section 54953(e) (and without compliance with section 54953(b)(3) related to conducting public meetings during the COVID-19 pandemic. The City Council, staff and members of the public may participate in the meeting in person at Town Hall or virtually via Zoom Video Conference.

To attend the meeting in person:

Town Hall, Council Chamber, 1198 El Camino Real, Colma CA 94014 To participate in the meeting via Zoom Video Conference:

Join Zoom Meeting: https://us02web.zoom.us/j/81289976261 Passcode: 074407
Meeting ID: 812 8997 6261
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Passcode: 074407
To provide Public Comment in person:

Members of the public wishing to speak are requested to complete a yellow speaker card and submit it to the City Clerk. Comments should be kept to three minutes or less.

To provide Public Comment via Zoom Video Conference:

Live verbal public comments may be made by requesting to speak using the “raise hand” feature in Zoom or, if calling in by phone, by pressing *9 on the telephone keypad prior to the consent calendar being heard, or prior to the close of the public comment period for agenda items or non-agenda items. In response, the Town will unmute the speaker and allow them to speak up to three minutes.

To provide Public Comment in writing:

Members of the public may provide written comments by email to the City Clerk at [email protected]
before the meeting. Emailed comments should include the specific agenda item on which you are commenting or note that your comment concerns an item that is not on the agenda. The length of the emailed comment should be commensurate with the three minutes customarily allowed for verbal comments, which is approximately 250-300 words.

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PLEDGE OF ALLEGIANCE AND ROLL CALL

ADOPTION OF AGENDA

PUBLIC COMMENTS
Comments on the Consent Calendar and Non-Agenda Items will be heard at this time.

Comments on Agenda Items will be heard when the item is called.

CONSENT CALENDAR

1. Motion to Accept the Minutes from the February 8, 2023 Regular Meeting.

2. Motion to Accept the Minutes from the February 16, 2023 Special Meeting.

3. Motion to Adopt a Resolution in Opposition to Initiative No. 21-0042a1, the Taxpayer Protection and Government Accountability Act Pursuant to CEQA Guideline 15061(b)(3).

4. Motion to Adopt a Resolution Terminating the Local Emergency Declared as a Result of the COVID-19 Pandemic Pursuant to CEQA Guideline 15061(b)(3).

5. Motion Approving and Authorizing the City Manager to Execute the Letter of Understanding (LOU) Amending Article 15 of the Communication and Records Memorandum of Understanding (MOU); and Authorizing Staff to Recruit for One Additional Full Time Benefitted Dispatcher to Accommodate a 24 Hour Per Day/Seven Day Per Week Police Dispatch Center.

STUDY SESSION

6. PENSION LIABILITIES UPDATE
This item is for discussion only; no action will be taken at this meeting.

NEW BUSINESS

7. FY 2022-23 MID-YEAR FINANCIAL UPDATE AND BUDGET AMENDMENT a. Consider: Motion Accepting the Fiscal Year 2022-23 Mid-Year Financial Report Through December 31, 2022; and
b. Consider: Motion to Adopt a Resolution Appropriating Funds and Amending Budget for the Fiscal Year 2022-23 to Increase General Fund (11) Appropriation by $65,500 and Transportation Fund (23) Revenues and Expenditure Budget by $75,000, Pursuant to CEQA Guideline 15378.

REPORTS
Mayor/City Council
City Manager

ADJOURNMENT
The City Council Meeting Agenda Packet and supporting documents are available for review on the Town’s website www.colma.ca.gov or at Colma Town Hall, 1198 El Camino Real, Colma, CA. Persons interested in obtaining an agenda via e-mail should call 650-997-8300 or email a request to [email protected].

Reasonable Accommodation
Upon request, this publication will be made available in appropriate alternative formats to persons with disabilities, as required by the Americans with Disabilities Act of 1990. Any person with a disability, who requires a modification or accommodation to view the agenda, should direct such a request to Pak Lin, ADA Coordinator, at 650-997-8300 or [email protected]. Please allow two business days for your request to be processed.

Minutes – Regular Meeting 02.08.23 Page 1 of 4

MINUTES

REGULAR MEETING
City Council of the Town of Colma
Town Hall Council Chamber
1198 El Camino Real, Colma CA
Also Accessible via Zoom.us
Wednesday, February 8, 2023
7:00 PM

PLEDGE OF ALLEGIANCE AND ROLL CALL
Mayor del Rosario called the meeting back to order at 7:00 p.m.

Council Present – Mayor Joanne F. del Rosario, Vice Mayor John Irish Goodwin, Council Members Ken Gonzalez, Carrie Slaughter and Helen Fisicaro were all present.

Staff Present – City Manager Brian Dossey, City Attorney Christopher Diaz, Chief of Police John Munsey, Administrative Services Director Pak Lin, Director of Public Works and Planning Brad Donohue, City Planner Farhad Mortazavi, Recreation Manager Angelika Abellana, Building Official Chai Lor, City Clerk Caitlin Corley and Administrative Technician Abigail Dometita were in attendance.

The Mayor announced, “Regarding Public Comment: Members of the public who are here in person are requested to complete a yellow speaker card and submit it to the City Clerk.

Those of you on Zoom may make public comments by using the “raise hand” feature in Zoom or, if calling in by phone, by pressing *9 on the telephone keypad. The City Clerk will unmute your microphone and allow you to speak. Comments should be kept to three minutes or less.”

ADOPTION OF THE AGENDA
Mayor del Rosario asked if there were any changes to the agenda. None were requested.

The Mayor asked for a motion to adopt the agenda.

A
ction: Vice Mayor Goodwin moved to adopt the agenda; the motion was seconded by Council Member Gonzalez and carried by the following vote:

Name Voting Present, Not Voting Absent
Aye No Abstain Not Participating
Joanne F. del Rosario, Mayor 
John Irish Goodwin 
Ken Gonzalez 
Carrie Slaughter 
Helen Fisicaro 
5 0
P

RESENTATIONS
 Black History Month
The Mayor read a proclamation in honor of February 2023 as Black History Month.

Item #1
Minutes – Regular Meeting 02.08.23 Page 2 of 4

PUBLIC COMMENTS
Mayor del Rosario opened the public comment period at 7:06 p.m. and seeing no one request to speak, the Mayor closed the public comment period.

CONSENT CALENDAR

1. Motion to Accept the Minutes from the January 25, 2023 Regular Meeting.

2. Motion to Approve Report of Checks Paid for January 2023.

3. Motion to Reconfirm the Findings and Determinations Made in Resolution No. 2021-33 and Under Assembly Bill 361 for the Continuation of Virtual Meetings, with Acknowledgment that the California Department of Public Health has Updated the Definition of “Close Contact” in Regulation 3205 from Being within 6 Feet of Another Person to Sharing the Same Indoor Space with Another Person for 15 Minutes or More, Which Further Supports the Findings.

Action: Council Member Fisicaro moved to approve the consent calendar items #1 through 3; the motion was seconded by Council Member Slaughter and carried by the following vote:

Name Voting Present, Not Voting Absent
Aye No Abstain Not Participating
Joanne F. del Rosario, Mayor 
John Irish Goodwin 
Ken Gonzalez 
Carrie Slaughter 
Helen Fisicaro 
5 0

PUBLIC HEARING

4. ADOPTION 2022 BUILDING CODES
Director of Public Works and Planning Brad Donohue presented the staff report. The Mayor opened the public hearing at 7:20 p.m. and seeing no one request to speak, she closed the public hearing. Council discussion followed.

Action: Council Member Fisicaro moved to Adopt an Ordinance Amending Chapter 5, Subchapter 4 of the Town of Colma Municipal Code, Adopting by Reference the 2022 Edition of the California Building Standards Code (California Code of Regulations, Title 24), Consisting of the 2022 California Building Code, the 2022 California Residential Code, the 2022 California Electrical Code, the 2022 California Mechanical Code, the 2022 California Plumbing Code, the 2022 California Fire Code, the 2022 California Energy Code, the 2022 California Green Building Standards Code, the 2022 California Historical Building Code, the 2022 California Existing Building Code and the 2022 California Referenced Standards Code; the 1997 Edition of the Uniform Housing Code; and the 2018 International Property Maintenance Code, Together With Certain Additions, Amendments, and Deletions, All Pursuant to CEQA Guidelines 15061(B)(3) and 15378; the motion was seconded by Council Member Gonzalez and carried by the following vote:

Minutes – Regular Meeting 02.08.23 Page 3 of 4
Name Voting Present, Not Voting Absent
Aye No Abstain Not Participating
Joanne F. del Rosario, Mayor 
John Irish Goodwin 
Ken Gonzalez 
Carrie Slaughter 
Helen Fisicaro 
5 0

NEW BUSINESS

5. 2023 ADULT HOLIDAY PARTY
Recreation Services Manager Angelika Abellana presented the staff report. The Mayor opened the public comment period at 7:40 p.m. Resident Thom Taylor made a comment.

Seeing no one else request to speak, the Mayor closed the public comment period at 7:41 p.m. Council discussion followed.

Action: Council Member Fisicaro moved to Direct the City Manager to: (1) Plan and Coordinate an Adult Holiday Event in December 2023; (2) Set the Participation Fee for the Adult Holiday Party at $15 for Adults and $10 for Seniors and Disabled, All Pursuant to CEQA Guidelines 15301 and 15323; the motion was seconded by Council Member Gonzalez and carried by the following vote:

Name Voting Present, Not Voting Absent
Aye No Abstain Not Participating
Joanne F. del Rosario, Mayor 
John Irish Goodwin 
Ken Gonzalez 
Carrie Slaughter 
Helen Fisicaro 
5 0

6. STATUS UPDATE TO 2020-2022 STRATEGIC PLAN
City Manager Brian Dossey presented the staff report. The Mayor opened the public comment period at 8:13 p.m. Resident Thom Taylor made a comment. Seeing no one else request to speak, the Mayor closed the public comment period at 8:15 p.m. Council discussion followed.

Action: Council Member Fisicaro moved to Accept Update and to Close Out the 2020 - 2022 Town of Colma Strategic Plan Pursuant to CEQA Guidelines 15306 and 15378; the motion was seconded by Vice Mayor Goodwin and carried by the following vote:

Minutes – Regular Meeting 02.08.23 Page 4 of 4
Name Voting Present, Not Voting Absent
Aye No Abstain Not Participating
Joanne F. del Rosario, Mayor 
John Irish Goodwin 
Ken Gonzalez 
Carrie Slaughter 
Helen Fisicaro 
5 0

COUNCIL CALENDARING
There will be a Special Meeting for Team Building on Thursday, February 16, 2023 at 9:00am at Town Hall.

The next Regular Meeting will be on Wednesday, February 22, 2023 at 7:00pm at Town Hall.

REPORTS
City Manager Brian Dossey gave an update on the following topics:
 There will be a Coffee and Cars event at Serramonte Lexus on Sunday, February 12, 2023 at 9:00 a.m.
 Town Hall and the Recreation Department will be closed on Monday, February 13, 2023 for President Lincoln’s Birthday holiday.

ADJOURNMENT AND CLOSE IN MEMORY
Mayor del Rosario adjourned the meeting at 8:28 p.m.

Respectfully submitted,

Caitlin Corley
City Clerk
Minutes – Regular Meeting 02.08.23 Page 1 of 1

MINUTES

SPECIAL MEETING
City Council of the Town of Colma
Town Hall, Conference Room
1198 El Camino Real, Colma CA
Thursday, February 16, 2023
9:00 AM
T

EAM BUILDING WORKSHOP FOR CITY COUNCIL AND TOWN STAFF
Mayor del Rosario called the meeting to order at 9:05 a.m.

Council Present – Mayor Joanne F. del Rosario, Vice Mayor John Irish Goodwin, Council Members Ken Gonzalez, and Helen Fisicaro were present. Council Member Carrie Slaughter was absent
Staff Present – City Manager Brian Dossey, City Attorney Christopher Diaz, Chief of Police John Munsey, Administrative Services Director Pak Lin, Director of Public Works and Planning Brad Donohue, City Planner Farhad Mortazavi, Recreation Manager Angelika Abellana, and City Clerk Caitlin Corley were in attendance.

A consultant led the group in several team building exercises.

This item was for training purposes only; no action was taken at this meeting.

Mayor del Rosario adjourned the meeting at 2:13 p.m.

Respectfully submitted,
Cai
tlin Corley
City Clerk
Item #2

Staff Report re Opposition to Taxpayer Protection and Government Accountability Act Page 1 of 4

STAFF REPORT
TO
: Mayor and Members of the City Council
FROM: Caitlin Corley, City Clerk
VIA: Brian Dossey, City Manager
MEETING DATE: February 22, 2023
SUBJECT: Opposition to the Taxpayer Protection and Government Accountability Act REC

OMMENDATION
Staff recommends the City Council adopt the following resolution:

RESOLUTION IN OPPOSITION TO INITIATIVE NO. 21-0042A1, THE TAXPAYER

PROTECTION AND GOVERNMENT ACCOUNTABILITY ACT PURSUANT TO CEQA GUIDELINE 15061(B)(3).

EXECUTIVE SUMMARY
The Taxpayer Protection and Government Accountability Act would amend the California Constitution with provisions that limit voters’ authority and input, adopt new and stricter rules for raising taxes and fees, and may make it more difficult to impose fines and penalties for violation of state and local laws.

The measure puts billions of local government tax and fee revenues at risk statewide with related core public service impacts. The measure would have significant negative impacts Town operations and core service delivery. The proposed constitutional initiative is sponsored by the California Business Roundtable.

BACKGROUND
On Jan. 4, 2022, the California Business Roundtable filed the “Taxpayer Protection and Government Accountability Act” or AG# 21-0042A1. On Feb. 1, 2023, the measure qualified for the November 2024 ballot.

The League of California Cities, along with a broad coalition of local governments, labor and public safety leaders, infrastructure advocates, and businesses, strongly opposes this initiative.

Local government revenue-raising authority is currently substantially restricted by state statute and constitutional provisions, including the voter approved provisions of Proposition 13 of 1978, Proposition 218 of 1996, and Proposition 26 of 2010. The Taxpayer Protection and Government Accountability Act adds and expands restrictions on voters and local government tax and fee authority.

Item #3

Staff Report re Opposition to Taxpayer Protection and Government Accountability Act Page 2 of 4

FISCAL IMPACT
The Initiative would change the following fees and charges:
• Except for licensing and other regulatory fees, fees and charges may not exceed the “actual cost” of providing the product or service for which the fee is charged. “Actual cost” is the “minimum amount necessary.” The burden to prove the fee or charge does not exceed “actual cost” is changed to “clear and convincing” evidence.

• Requires fees and charges paid for the use of local and state government property and the amount paid to purchase or rent government property to be “reasonable.” These fees and charges are currently allowed to be market-based. Whether the amount is “reasonable” (introducing a new legal standard aiming to force below market fee and charge amounts) must be proved by “clear and convincing evidence.” The standard may significantly reduce the amount large companies (e.g., oil, utilities, gas, railroads, garbage/refuse, cable, and other corporations) will pay for the use of local public property.

• Prohibits fees on new development based on vehicle miles traveled.

The initiative would impact current and future taxes:
• Taxes and fees adopted after Jan. 1, 2022, that do not comply with the new rules, are void unless reenacted.
• Invalidates Upland decision that allows a majority of local voters to pass special taxes.

The measure specifies that taxes proposed by the initiative are subject to the same rules as taxes placed on the ballot by a city council.
• Expressly prohibits local advisory measures which allow local voters to express a preference for how local general tax dollars should be spent. • Requires voter approval to expand existing taxes (e.g., Utility, Transient Occupancy) to new territory (e.g., annexations) or to expand the tax base (e.g., new utility service) • New taxes can only be imposed for a specific time period. • City charters may not be amended to include a tax or fee. • All state taxes require majority voter approval.

The initiative may also require voter approval of fines, penalties, and levies for corporations and property owners that violate state and local laws unless a new, undefined adjudicatory process is used to impose the fines and penalties.

Staff Report re Opposition to Taxpayer Protection and Government Accountability Act Page 3 of 4

ANALYSIS
Fees and Taxes
Local governments levy a variety of fees and other charges to provide core public services.

Major examples of affected fees and charges are:
• Nuisance abatement charges, such as for weed, rubbish, and general nuisance abatement to fund community safety, code enforcement, and neighborhood cleanup programs. • Commercial franchise fees.
• Emergency response fees, such as in connection with DUI. • Advanced Life Support (ALS) transport charges.
• Document processing and duplication fees.
• Transit fees, tolls, parking fees, and public airport and harbor use fees. • Facility use charges, fees for parks and recreation services, garbage disposal tipping fees.

Virtually every city, county, and special district must regularly (e.g., annually) adopt increases to fee rates and charges and revise rate schedules to accommodate new users and activities. Most of these would be subject to new standards and limitations under threat of legal challenge. Based on the current volume of fees and charges imposed by local agencies, including council-adopted increases to simply accommodate inflation, Cal Cities estimates the amount of local government fee and charge revenue at risk is approximately $2 billion per year including those adopted since Jan. 1, 2022. Over ten years, $20 billion of local government fee and charge revenues will be at heightened legal peril.

Hundreds of local tax measures were approved in 2022 that likely do not comply with the provisions of the initiati ve. Nearly $2 billion of annual revenues from these voter -approved measures will cease a year after the effective date of the measure, reducing the local public services funded by these measures, unless the tax is re-submitted for voter approval.

Reductions on local government tax revenues have impacts on core services and infrastructure including fire and emergency response, law enforcement, streets and roads, drinking water, sewer sanitation, parks, libraries, public schools, affordable housing, homeless ness prevention, and mental health services.

Fines and Penalties
Under existing law, cities are required to provide due process before imposing a penalty or fine for violation of its municipal code:

1. A local agency must adopt administrative procedure s that govern imposing fines and penalties, including providing a reasonable period of time for a person responsible for a continuing violation to correct or remedy the violation [Gov't Code 53069.4].

Staff Report re Opposition to Taxpayer Protection and Government Accountability Act Page 4 of 4

2. Notice must be given to the violating party before i mposing the penalty; and give the party an opportunity to be heard and present any facts or arguments [Merco Construction Engineers v. Los Angeles Unified School District (1969) 274 CA 2d 154, 166].

3. The fine may not be "excessive" [U.S. Constitution amendments VIII and XIV].

The initiative converts administratively -imposed fines and penalties into taxes unless a new, undefined, and ambiguous “adjudicatory due process” is followed. This provision may put at risk authority to impose fines and penalties for violations of state and local law.

ENVIRONMENTAL
The City Council’s action in adopting this resolution is not a project subject to the California Environmental Quality Act (CEQA) as it can be seen with certainty that adoption of a resolution opposing a ballot measure dealing with fees and taxes will not cause a physical change in the environment leading to any type of significant impact. The action is therefore exempt under CEQA.

Alternatives
The Council could choose not to adopt a resolution in opposition to the Taxpayer Protection and Government Accountability Act.

Values
This action is consistent with the Council adopted values of Responsibility and Vision. The Initiative will take billions of dollars away from local government services statewide, as well as taking away local control. Opposing the initiative is both fiscally responsible and protects the long-range goal of having local control over these matters.

CONCLUSION
Staff recommends the City Council adopt the attached resolution which formalizes the Town’s opposition to Initiative No. 21-0042A1, the Taxpayer Protection and Government Accountability Act.

Attachments
A. Resolution
Res 2023-___, Opposition to Taxpayer Protection and Government Accountability Act Page 1 of 2 RESOLUTION NO. 2023-___

OF THE CITY COUNCIL OF THE TOWN OF COLMA
RE
SOLUTION IN OPPOSITION TO INITIATIVE NO. 21-0042A1, THE TAXPAYER

PROTECTION AND GOVERNMENT ACCOUNTABILITY ACT PURSUANT TO CEQA GUIDELINE 15061(B)(3)
The City Council of the Town of Colma does hereby resolve as follows:

1. Background and Findings
(a) an association representing California’s wealthiest corporations and developers is spending millions to push a deceptive proposition aimed for the November 2024 statewide ballot; and
(b) the measure includes undemocratic provisions that would make it more difficult for local voters to pass measures needed to fund local services and infrastructure, and would limit voter input by prohibiting local advisory measures where voters provide direction on how they want their local tax dollars spent; and
(c) the measure creates new constitutional loopholes that allow corporations to pay far less than their fair share for the impacts they have on our communities, including local infrastructure and our environment; and
(d) the measure may make it much more difficult for state and local regulators to issue fines and levies on corporations that violate laws intended to protect our environment, public health and safety, and our neighborhoods; and
(e) the measure puts billions of dollars currently dedicated to local services at risk and could force cuts to fire and emergency re sponse, law enforcement, public health, parks, libraries, affordable housing, services to support homeless residents, mental health services, and more; and

2. Order
(a) The City Council of the Town of Colma herby hereby opposes Initiative 21- 0042A1, the Tax Payer and Government Accountability Act; and
(b) that the City Council of the Town of Colma will join the No on Initiative 21- 0042A1 coalition, a growing coalition of public safety, education, labor, local government, and infrastructure groups throughout the state.

Attachment A
Res 2023-___, Opposition to Taxpayer Protection and Government Accountability Act Page 2 of 2 Certification of Adoption
I certify that the foregoing Resolution No. 2023 -___ was duly adopted at a regular meeting of the City Council of the Town of Colma held on February 22, 2023, by the following vote:

Name Voting Present, Not Voting Absent
Aye No Abstain Not Participating
Joanne F. del Rosario, Mayor
John Irish Goodwin
Ken Gonzalez
Carrie Slaughter
Helen Fisicaro
Voting Tally

Dated ______________________ ___________________________________ Joanne F. del Rosario, Mayor

Attest: ____________________________
Caitlin Corley, City Clerk

25977.00100\41031983.1
Staff Report Terminating Local Emergency, COVID-19 Page 1 of 3

STAFF REPORT
T
O: Mayor and Members of the City Council
FROM: Christopher J. Diaz, City Attorney
VIA: Brian Dossey, City Manager
MEETING DATE: February 22, 2023
SUBJECT: Terminating Local Emergency for the COVID-19 Pandemic

RECOMMENDATION
Staff recommends that the City Council adopt the following:

RESOLUTION TERMINATING THE LOCAL EMERGENCY DECLARED AS A RESULT OF THE COVID-19 PANDEMIC PURSUANT TO CEQA GUIDELINE 15061(B)(3)

EXECUTIVE SUMMARY
The City Council is being asked to adopt a resolution to terminate the local emergency declared on March 16, 2020 by the City Manager/Director or Emergency Services and ratified by the City Council on March 18, 2020 pursuant to th e adoption of Resolution No. 2020 -09 as it relates to the COVID-19 pandemic. Adoption of the resolution would terminate the local emergency at the Town level on February 28, 2023 consistent with Governor Newsom’s lifting of the State of Emergency for California on this same date.

Government Code section 8630 permits the governing body of a city or town to declare a local emergency when conditions of disaster or extreme peril to safety of persons and or property is likely to exceed the resources of any single county, city and county, or city and the combin ed force of a mutual aid region or regions is required.1 A local emergency is defined as “the existence of conditions of disaster or of extreme peril to the safety of persons and property within the territorial limits of a county, city and county or city…” 2 The City Council’s action in terminating the local emergency will be a clear indication by the Town that the conditions that necessitated declaring the local emergency at the start of the pandemic, are no longer occurring based on the current state of COVID -19 which is becoming endemic versus a pandemic.
1 Gov. Code, § 8630.
2 Gov. Code, § 8558 (c).

Item #4
25977.00100\41031983.1

Staff Report Terminating Local Emergency, COVID-19 Page 2 of 3

FISCAL IMPACT
There are no financial impacts associated with terminating the local emergency. Any funding that has been available to cities to deal with the pandemic have been accessed by the Town and terminating the local emergency should not have any impact on any past funding related to the pandemic.

ENVIRONMENTAL
The City Council’s action in adopting the r esolution is not a project subject to the California Environmental Quality Act, as it can be seen with certainty that the action will not h ave a significant effect on the environment pursuant to CEQA Guideline 15061(b)(3).

BACKGROUND AND ANALYSIS
On February 26, 2020, the Centers for Disease Control and Prevention (“CDC”) confirmed the first possible case of community transmission of COVID -19 in the United States. On March 4, 2020, Governor Newsom declared a State of Emergency in response to the COVID -19 pandemic. And on March 11, 2020, the World Health Organization (WHO) publicly characterized COVID-19 as a pandemic.

On March 18, 2020, on t he recommendation of the Town’s Director of Emergency Services (otherwise known as the City Manager), the City Council adopted a resolution ratifying and proclaiming the existence of a local emergency pursuant to Colma Municipal Code Subchapter

1.17 and the California Emergency Services Act.

The public health community’s response to mitigating the spread of COVID-19 has changed over time in response to the fluctuating presence of the disease, and fortunately, the State and County are currently experiencing a significant decrease in confirmed c ases, test positivity rates, and related hospitalizations. In fact, California’s death rate as a result of COVID -19 is the lowest amongst large states. Additionally, COVID -19 vaccines and boosters are now widely available, and vaccination rates are increasing – in fact, as of January 18, 2023, approximately 94% of San Mateo County residents have received the vaccine. Most businesses are operating as normal, and San Mateo County has reduced the number of restrictions countywide in response to current conditions. Although COVID-19 continues to remains a threat, the State, County, and Town have successfully developed measures to effectively combat the spread of the disease, and these efforts have transformed a once -crisis-level event into a manageable long -term situation.

Governor Newsom has since announced that the statewide state of emergency will end on February 28, 2023.

The intent of the local emergency proclamation was to prevent a catastrophic failure of Town services, personnel, equipment, and facilit ies. The Town’s response to the COVID-19 pandemic has stabilized, and a declared local emergency is no longer necessary. However, should the circumstances change significantly, the City Council may declare a new local emergency, pursuant to state law and t he Colma Municipal Code, in order to respond as needed. If adopted, the resolution terminating the local state of emergency will take effect February 28, 2023, to coincide with the date the Governor’s state of emergency is set to terminate.

25977.00100\41031983.1

Staff Report Terminating Local Emergency, COVID-19 Page 3 of 3

Council Adopted Values
The City Council’s action in adopting the resolution is responsible as it shows that the City Council took swift action at the start of the COVID-19 pandemic to ensure that the Town and its residents had all needs met during the emergency situation. Further, terminating the local emergency now that the state of the pandemic has changed is fair as the initial reasons for declaring the local emergency no longer exist in the Town.

Alternatives
The City Council could choose not to adopt the resolution. The only reason that the City Council may want to delay adoption is if the Council believes that emergency conditions related to COVID- 19 still exist in the Town. But, as stated above, although COVID-19 continues to remains a threat, the State, County , and Town have successfully developed measures to effectively combat the spread of the disease, and these efforts have transformed a once -crisis-level event into a manageable long-term situation.

CONCLUSION
Staff is recommending that the City Council adopt the resolution.

ATTACHMENTS
A. Resolution

Reso 2023-__, Terminating Local Emergency, COVID-19 Page 1 of 3 RESOLUTION NO. 2023-__

OF THE CITY COUNCIL OF THE TOWN OF COLMA
RE

SOLUTION TERMINATING THE LOCAL EMERGENCY DECLARED AS A RESULT OF THE COVID-19 PANDEMIC PURSUANT TO CEQA GUIDELINE 15061(B)(3) The City Council of the Town of Colma does resolve as follows:

1. Recitals
(a) The California Emergency Services Act (“CESA”) (Government Code Section 8550, et seq.) authorizes the proclamation of a local emergency when conditions of disaster or extreme peril to the safety of persons and property within the territorial limits of a municipality exist. (b) In late 2019, an acute respiratory illness caused by a novel coronavirus, known as COVID- 19, began to spread globally and rapidly, resulting in severe illness and death around the world.

The World Health Organization (“WHO”) described COVID-19 as a global pandemic. The WHO reports that to date the disease has caused over 6 million deaths worldwide. (c) On March 4, 2020, Governor Newsom declared a statewide state of emergency to make additional resources available, formalize emergency actions already underway across multiple state agencies and departments, and help the State prepare for the broader spread of COVID -

19. Further, in this declaration, the Governor also directed State agencies to enter into contracts for the procurement of goods and supplies that could be provided to impacted local government including the Town and Central County Fire Department . The Governor also directed the Office of Emergency Services to provide assistance to local governments impacted by COVID-19. (d) On March 5, 2020, the San Mateo County Health Officer declared a local health emergency pursuant to Health and Safety Code Sectio n 101080, and on March 10, 2020, the San Mateo County Board of Supervisors voted to ratify the Health Officer’s declaration of a local health emergency.
(e) In light of the COVID-19 pandemic and the State and County declarations of emergency, on March 16, 2020, the City Manager, acting as the Director of Emergency Services for the Town, proclaimed a local state of emergency. On March 18, 2020, the City Council adopted Resolution 2020-09, ratifying the Director of Emergency Services’s proclamation of a local eme rgency pursuant to Colma Municipal Code (“CMC”) Subchapter 1.17. (f) During the term of the local emergency and statewide emergency, the Director of Emergency Services is empowered to, among other things, recommend agreements and rules and regulations to address the emergency circumstances for approval by the City Council; control and direct the efforts of the emergency organization of the Town; direct coordination of Town staff and services to address the emergency circumstances; and obtain and requisition vit al services, supplies, and other goods needed for the protection of life and property in the Town , pursuant to CMC Sections 1.17.050(a) and 1.17.060(a).
(g) Ordinarily, the City Council is required under CESA to review the need for continuing the local emergency at least once every 60 days until it terminates the local emergency. (Gov. Code, Attachment A
Reso 2023-__, Terminating Local Emergency, COVID-19 Page 2 of 3 § 8630.) However, under Governor Newsom’s state of emergency proclamation issued on March 4, 2020, the 60-day time period in Government Code Section 8630 was waived for the duration of the statewide emergency. As such, the City Council’s local emergency proclamation has remained in effect and will remain in effect until terminated by this formal action of the City Council.
(h) The public health community’s response to mitig ating the spread of COVID -19 has changed over time in response to the fluctuating presence of the disease, and fortunately, the State and County are currently experiencing a significant decrease in confirmed cases, test positivity rates, and related hospitalizations. In fact, California’s death rate as a result of COVID- 19 is the lowest amongst large states. Additionally, COVID -19 vaccines and boosters are now widely available, and vaccination rates are increasing – in fact, as of January 18, 2023, approximately 94% of San Mateo County residents have received the vaccine. Most businesses are operating as normal, and San Mateo County has reduced the number of restrictions countywide in response to current conditions.
(i) Governor Newsom has now announced that the COVID-19 state of emergency will end on February 28, 2023. The announcement was made on October 17, 2022, months before the termination date, to allow time for the health care system and state and local partners to prepare for this phase-out.
(j) Although COVID-19 continues to remains a threat, the State, County, and Town have successfully developed measures to effectively combat the spread of the disease, and these efforts have transformed a once-crisis-level event into a manageable long-term situation. (k) Pursuant to Government Code Section 8630, the City Council shall terminate the existence of a proclaimed local emergency at the earliest possible date that conditions warrant.

2. Termination of Local Emergency
(a) The conditions of extreme peril to the safety of persons and property that arose as a result of COVID-19 in the Town of Colma no longer exist to a level warranting the continuation of a local emergency. As such, the proclamation of an existence of a local emergency declared in response to COVID-19 proclaimed by the Town pursuant to Resolution No. 2020-09 on March 18, 2020 is hereby terminated on the date the Governor terminates the State of Emergency which is anticipated to be on February 28, 2023.
(b) The City Manager is hereby authorized to take any additional actions necessary to process the termination of the local emergency, and the Clerk shall certify to the passage and adoption of this Resolution and enter it into the book of original resolutions. //
//
//
//
Reso 2023-__, Terminating Local Emergency, COVID-19 Page 3 of 3 Certification of Adoption
I certify that the foregoing Resolution 2023-__ was duly adopted at a regular meeting of said City Council held on February 22, 2023 by the following vote:

Name Voting Present, Not Voting Absent
Aye No Abstain Not Participating
Joanne F. del Rosario, Mayor
John Irish Goodwin
Ken Gonzalez
Carrie Slaughter
Helen Fisicaro
Voting Tally

Dated ______________________ ___________________________________ Joanne F. del Rosario, Mayor

Attest: ____________________________
Caitlin Corley, City Clerk

Staff Report – Dispatch Services P age 1 of 4

STAFF REPORT
T
O: Mayor and Members of the City Council
FROM: Brian Dossey, City Manager
John Munsey, Chief of Police
Christopher Diaz, City Attorney
MEETING DATE: February 22, 2023
SUBJECT: Full Time Dispatch Services

RECOMMENDATION
Staff recommends that the City Council make the following motion:

MOTION APPROVING AND AUTHORIZING THE CITY MANAGER TO EXECUTE THE LETTER OF UNDERSTANDING (LOU) AMENDING ARTICLE 15 OF THE COMMUNICATION AND RECORDS MEMORANDUM OF UNDERSTANDING (MOU); AND AUTHORIZING STAFF

TO RECRUIT FOR ONE ADDITIONAL FULL TIME BENEFITTED DISPATCHER TO ACCOMMODATE A 24 HOUR PER DAY/SEVEN DAY PER WEEK POLICE DISPATCH CENTER.

EXECUTIVE SUMMARY
In February of 2021, the Colma Police Department was contacted by CalOES State 911 Branch regarding being out of compliance with Public Safety Answering Point (PSAP) regulations that mandates that a 911 dispatcher must be onsite taking 911 calls 24 hours a day 7 seven days a week. In particular, CalOES cites to its OES 9-1-1 Operations Manual, which states in relevant part that a dispatch center must be “staffed with 9-1-1 call-taker(s) and committed to answer 9-1-1 calls 24 hours per day, every day of the year, for a minimum of five (5) years.” On this basis, CalOES is taking the position the dispatch center must be 24/7 operations.

Staff brought this issue before the City Council at a public meeting in July and August of 2022.

After discussion and deliberation, the City Council decided to move the Town’s dispatch operations to a 24/7 operation as required by CalOES and also directed staff to begin negotiations with the Police Communications and Records Unit.

The outcome of the negotiation process was a Letter of Understanding or “side-letter” amending article 15 of the MOU (Attachment A) accommodating a 24/7 dispatch Center. The Item #5
Staff Report – Dispatch Services P age 2 of 4
Police and Records Unit voted to approve and executed the LOU (Attachment B) on January 23, 2023 fully agreeing to the terms contained in the LOU.

Staff recommends the City Council approve and authorize the City Manager to execute the LOU and direct staff to start recruitment of one full time, benefitted dispatcher.

FISCAL IMPACT
In the FY 2022-23 adopted budget, the PD Communications/Records Division’s expenditure budget for FY 2022-23 was $1,189,458, and the projection for FY 2023-24 was $1,217,654. By shifting to a 24/7 operation, the Town’s budget is impacted in three main ways, resulting in a projected increase of $262,000 and bringing the final projected budget for FY 2023-24 to $1,479,654.

1. Increasing full-time staff from 4 to 5 ($190,000) – includes current and future benefits;

2. Inherit overtime pay due to the 4 on/3 off work schedule ($70,000); NOTE: members of the Communication/Records Associations are non-safety by classification and are limited to 40-hour work weeks, even if the total hours worked within a pay period is within 80 hours.

3. Division’s operating cost as a result of an added staff net of the reduction in SSF contract cost ($2,000)
To ensure a smooth transition to 24/7 operation as of July 1, 2023, Staff will be requesting to increase the Division’s operating budget for FY 2022-23 by $65,500. The budget will be presented as part of the Mid-Year Financial Update.

The projected increase of $262,000 has been refined down from $450,000 and will continue to be adjusted during the budget season, dependent on the selected candidate. The refinement included reducing the dispatch contract with the City of South San Francisco, removing staffing contingencies, and adjusting the medical, pension, and OPEB costs.

As for the five-year forecast, the general fund unassigned reserve is expected to reach zero by FY 2025-26, a year earlier than the projection provided in the FY 2022-23 adopted budget.

Staff Report – Dispatch Services P age 3 of 4
A
s shown in the chart above, the general fund unassigned reserve (green bar) reaches zero by FY 2026-27 in the current service level (center chart) and a year earlier once the 24/7 operation is in place.

BACKGROUND/ANALYSIS
The Town of Colma currently contracts part-time dispatch services with the South San Francisco Police Department. The Services include coverage from 12:00 am to 8:00 am 365 days a year.

The service also covers 24-hour coverage for the holidays of Christmas, Thanksgiving, and New Year’s Day.

In February of 2021, CALOES 911 informed the Town of Colma it was not in compliance with state regulations as a full-time PSAP. According to CALOES 911 compliance regulations, only full-time PSAPs are eligible for funding via technology and upgrades.

Staff began working on various options to present to CalOES to work through the problem.

Various options were presented to CalOES, all ending with negative results. Staff was left with two options: (1) outsource dispatch services; or (2) go to an in-house 24/7 dispatch service.

On July 13, 2022, the Town of Colma conducted a public study session regarding the status of dispatch services. The two above options were given to the council and public. At the conclusion of the session all five Council Members made it clear they wanted to move forward with keeping their own in-house dispatch services by going fulltime.

At the City Council meeting on August 24, 2022, the Council directed staff to begin negotiations with the Police Communications and Records Unit.

Upon conclusion of the negotiations, an LOU was drafted amending the MOU to accommodate a 24/7 dispatch center. The Police Communications and Records unit voted to approve and executed the LOU on January 23, 2023.

Staff Report – Dispatch Services P age 4 of 4
Staff recommends the City Council approve and authorize the City Manager to sign the LOU and direct staff to start recruitment of one full time, benefitted dispatcher.

Council Adopted Values
After considering the safety and financial implications, City Council is making a responsible decision by moving to a 24/7 dispatch center.

LTERNATIVES
The following alternative course of action is available to the City Council:

1. Contract dispatch services 24/7 with an outside service provider like South San Francisco or San Mateo County. This is not recommended as the LOU represents the outcome of good faith negotiations between the Town and Police Communications and Records unit

CONCLUSION
Staff recommends the City Council move to approve and authorize the City Manager to execute the LOU, and direct staff to start recruitment of one full time, benefitted dispatcher.

ATTACHMENTS
A. Communications and Records MOU
B. Letter of Understanding
Attachment A

Attachment B

Staff Report re Pension Update Page 1 of 2
ST

AFF REPORT
TO
: Mayor and Members of the City Council
FROM: Pak Lin, Administrative Services Director
VIA: Brian Dossey, City Manager
MEETING DATE: February 22, 2023
SUBJECT: Pension Liabilities Update

RECOMMENDATION
Staff seeks comments, questions, impressions, and opinions from each Council member regarding the Pension and OPEB status update.

EXECUTIVE SUMMARY
Pension and other post-employment benefits (OPEB) plan obligations continue to be one of the Town’s largest financial concerns. As part of the FY 2022 -23 budget development, the City Council directed staff to research and analysis the pros and cons of (Option 1) making a $1.0 million supplemental payment to CalPERS and transferring $0.8 million to PARS 115 Trust vs (Option 2) making a $1.8 million supplemental payment to CalPERS.

At
tachment A includes the analysis of the options stated above and a summary table can be found in the Analysis section of this Staff Report. Option 1 offers larger net savings in the long run and Option 2 offers a lower annual pension liability payment to CalPERS.

FIS

CAL IMPACT
There is no fiscal impact for FY 2022-23. Feedback will be incorporated in the FY 2023-24 budget development.

BACKGROUND
Since 2018, the Town reviews and updates its future pension funding strategy every two years.

The study starts with the current CalPERS assumptions and the resulting pension liability contributions. Then, the analysis prepares different scenarios to manage the annual pension liability contributions through the use of PARS 115 Trust as part of the budget stabilization and supplemental payments to CalPERS to lower overall pension liabilities.

Du
ring the FY 2022 -23 Budget development, the City Council directed staff to mak e a supplemental payment of $1.0 million to CalPERS and to research the best strategy for the remaining $0.8 million, whether to transfer the remaining $0.8 million to the Town’s 115 Trust or Item #6
Staff Report re Pension Update Page 2 of 2
to pay it to CalPERS. Supplemental payments to CalPERS will directly reduce the Town’s unfunded pension liability, whereas transferring funds to 115 Trust helps the Town stabilize budgetary needs during economic downturns.

St
aff partnered with GovInvest in completing the analysis. The analysis accounts for the dramatic fluctuation in CalPERS investment earnings in FY 2020 and FY 2021. As shown on Page 9 of Attachment A, CalPERS had an investment return of 21.3% in FY 2020-21 and an investment loss of 6.1% in FY 2021-22, resulting in an increase in unfunded pension liability.

AN
ALYSIS
As shown in Attachment A, the pension presentation included two options. Option 1 involves making the $1.0 million supplemental payment to CalPERS, transferring $0.8 million to PARS 115 Trust, and eliminating CalPERS unfunded liabilities when the aggregate funding reaches 100%.

Option 2 involves making the $1.8 million supplemental payment to CalPERS and eliminating CalPERS unfunded liabilities when the aggregate funding reaches 100%.

Option 1 Option 2
Net Savings $6.1 to $6.3 million $5.8 to $5.9 million
Fully Funded FY 2034-35 or FY 2035-36 FY 2034-35 or FY 2035-36 W
hile Option 1 provides more net savings in the long run, Option 2 has a lower annual pension liability payment. With the investment loss of 6.1% in FY 2021- 22, the annual pension liability payment will increase significantly.

N
ext Step
T
he Colma unfunded liabilities strategy includes an evaluation of the Town’s OPEB liabilities, which is scheduled for March. Feedback from the pension study and OPEB study wi ll be incorporated into the development of the FY 2023-24 and FY 2024-25 budgets. Additionally, the supplemental payment to CalPERS will be presented to the City Council for consideration in April.

C
ouncil Adopted Values
Periodic reviews of the Town’s Pension liabilities are in alignment with the Town’s Responsibility and Vision attributes in the Town’s Value-Based Code of Conduct.

CONCLUSION
Staff seeks comments, questions, impressions, and opinions from each Council member regarding the Pension status update.

ATTACHMENTS
A. Pension Update
Proprietary and Confidential © 2023 GovInvest Inc.

CalPERS Pension Update
Colma, CA
January 27, 2023
1 Attachment A
Attachment A
Proprietary and Confidential © 2023 GovInvest Inc.

Agenda
2 CalPERS
Pension Basics
Major Changes
to CalPERS
Potential
Strategies
Impact of these
Changes on CalPERS
Costs
Proprietary and Confidential © 2023 GovInvest Inc.

CalPERS Pension Basics
3 Proprietary and Confidential © 2023 GovInvest Inc.

Money going into CalPERS is equal to
the Money coming out of CalPERS
Major Driver of
Plan Cost

CalPERS Projects Future Benefit Payments using
a Series of Assumptions
5 Economic
• Inflation
• Investment Return
• Salary Growth
Demographic
• Retirement
• Disability
• Death
• Termination
Proprietary and Confidential © 2023 GovInvest Inc.

Colma has Multiple Benefit Structures within CalPERS
Classic
Safety
Classic Safety
Tier 2
PEPRA Safety
Police
Hire Date On or before
7/31/12
Between
8/1/12 and
12/31/12
On or after
1/1/13
Formula 3% @ 50 3% @ 55 2.7% @ 57
Final Pay Period 12 months 36 Months 12 Months
COLA 2% per year 2% per year 2% per year
Employee
Contributions 9% of Pay 9% of Pay
13% of Pay
(50% of Normal Cost)
(Effective July 1, 2023)
6 PEPRA – Public Employee Pension Reform Act
Proprietary and Confidential © 2023 GovInvest Inc.

Colma has Multiple Benefit Structures within CalPERS
` Classic
Miscellaneous
Tier 1
Classic
Miscellaneous
Tier 2
PEPRA
Miscellaneous
Hire Date On or before
7/31/12
Between
8/1/12
and 12/31/12
On or after
1/1/13
Formula 2% @ 55 2% @ 60 2% @ 62
Final Pay Period 12 months 36 months 36 months
COLA 2% per year 2% per year 2% per year
Employee
Contributions 8% of pay 7% of Pay

6.75% of Pay
(50% of Normal Cost)
(Effective July 1, 2023)
7 PEPRA – Public Employee Pension Reform Act
Proprietary and Confidential © 2023 GovInvest Inc.

Major Changes to CalPERS
8 Proprietary and Confidential © 2023 GovInvest Inc.

CalPERS Investment Return:

21.3% in 2020/21
-6.1% in 2021/22
Strong return in 2020/21 followed by weak return in 21/22 9 Proprietary and Confidential © 2023 GovInvest Inc.

CalPERS Actual Investment Returns versus
Assumed Investment Return
10 -3.1%

35.4%

24.6%

13.8%

3.9%

15.7%

9.7%

6.5%

12.5%

14.5%

2.0%

16.3%

15.3%

20.1%

19.5%

12.5%

10.5%
-7.2% -6.1%

3.7%

16.6%

12.3%

11.8%

19.1%
-5.1%
-24.0%

13.3%

21.7%

0.1%

13.2%

18.4%

2.4%

0.6%

11.2%

8.6%

6.7%

4.7%

21.30%
-6.1%
-30.0%
-25.0%
-20.0%
-15.0%
-10.0%
-5.0%

0.0%

5.0%

10.0%

15.0%

20.0%

25.0%

30.0%

35.0%

40.0%
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
Plan Year Ending June 30
Series1 Series2 5 per. Mov. Avg. (Series1)
Dot Com Crash
Great Recession
Discount Rate = Assumed Investment Return Rate
Proprietary and Confidential © 2023 GovInvest Inc.

Less Money from Investment Return means
More Money Required from Contributions
11 Contributions
Proprietary and Confidential © 2023 GovInvest Inc.

PARS 115 Trust Balance
• The City has set money aside for future pension contributions in a Section 115 Trust
• The amount of money in the Section 115 Trust was:
12 Date
Section 115 Pension
Trust Balance
6/30/2021 $ 1,931,517.90
6/30/2022 $ 2,140,900.10
12/31/2022 $ 2,633,510.72
Proprietary and Confidential © 2023 GovInvest Inc.

PARS 115 Trust Returns
• The investment returns for the Section 115 Pension Trust were:
13 Period
Section 115 Pension
Trust Investment
Return
7/1/2021 to 6/30/22 -11.42%
7/1/2022 to 9/30/2022 -4.23%
10/1/2022 to 12/31/2022 3.56%
Proprietary and Confidential © 2023 GovInvest Inc.

Weak Returns Increase Required Contributions
15 Contributions Before 2021/22 Return
Contributions After 2021/22 Return
Proprietary and Confidential © 2023 GovInvest Inc.

Weak Returns Reduce Funding of Pension Liabilities
16 Funded Percentage = CalPERS Assets divided by CalPERS Liabilities Funded Percentage Before 2021/22 Return
Funded Percentage After 2021/22 Return
Proprietary and Confidential © 2023 GovInvest Inc.

What Can
Cities Do?
• Allocate Funding to:
• Make additional payments to CalPERS
• Set up internal reserve
• Make contributions to a 115 Trust
• Multiple Contingency Plans
• Long Range Planning (pensions, capital infrastructure) Proprietary and Confidential © 2023 GovInvest Inc.

Option 1
Additional Contributions to CalPERS
and
Contributions to 115 Trust
19 Proprietary and Confidential © 2023 GovInvest Inc.

Analyzing Impact of Additional Contribution
• Currently Colma has $1.8 million in internal reserve
• Analyzing impact of contributing:
• Additional $1 million to pay off Safety liability
• Two Scenarios
• Pay off Longest Amortization Bases
• Pay off Shortest Amortization Bases
• Additional $0.8 million to Section 115 Trust
• Move total balance from 115 Trust to CalPERS when funding reaches 100% 20 Proprietary and Confidential © 2023 GovInvest Inc.

Total Savings
24 2022 Baseline
Pay off Longest Bases
& Trust Contributions
Pay Off Shortest Bases
& Trust Contributions
Sum of Employer
Required Contributions $51,842,504 $43,668,850 $43,986,365 Additional Contributions N/A $1,800,000 $1,800,000
Total Contributions N/A $45,468,850 $45,786,365
Net Savings $6,373,654 $6,056,139
Proprietary and Confidential © 2023 GovInvest Inc.

Fully Funded
• 2022 Baseline
• 2036-2037
• 2022 + ADPs Longest Bases & Trust Contributions
• 2034-2035
• 2022 + ADPs Shortest Bases & Trust Contributions
• 2035-2036
25 Proprietary and Confidential © 2023 GovInvest Inc.

Analyzing Impact of Additional Contribution
• Currently Colma has $1.8 million in internal reserve
• Analyzing impact of contributing:
• Additional $1.8 million to pay off Safety liability
• Two Scenarios
• Pay off Longest Amortization Bases
• Pay off Shortest Amortization Bases
• Move current 115 Pension Trust balance to CalPERS when funding reaches 100%
27 Proprietary and Confidential © 2023 GovInvest Inc.

Total Savings
31 2022 Baseline
Pay Off
Longest Bases
Pay Off
Shortest Bases
Sum of Employer
Required Contributions $51,842,504 $44,235,100 $44,061,935 Additional Contributions N/A $1,800,000 $1,800,000
Total Contributions N/A $46,035,100 $45,861,935
Savings $5,807,404 $5,980,659
Proprietary and Confidential © 2023 GovInvest Inc.

The Additional Contributions is Projected to Help the
Plan Reach 100% Funding Sooner
• 2022 Baseline
• 2036-2037
• 2022 + ADPs Longest Bases
• 2034-2035
• 2022 + ADPs Shortest Bases
• 2035-2036
32 Proprietary and Confidential © 2023 GovInvest Inc.

While tested against actuarial valuation results, the software results will not necessarily match actuarial valuation results, as no two actuarial models are identical. The software offers financially sound projections and analysis; however, outputs do not guarantee compliance with standards under the Government Accounting Standards Board or Generally Accepted Accounting Principles. The software and this presentation are not prepared in accordance with standards as promulgated by the American Academy of Actuaries, nor do outputs or this presentation constitute Statements of Actuarial Opinion. GovInvest has used census data, plan provisions, and actuarial assumptions provided by Customer and/or Customer’s actuary to develop the software for Customer. GovInvest has relied on this information without audit.

Disclaimer
34 Staff Report re FY 2022-23 Mid-Year Financial Update Page 1 of 3

S TAFF REPORT
T
O: Mayor and Members of the City Council
FROM: Pak Lin, Administrative Services Director
VIA: Brian Dossey, City Manager
MEETING DATE: February 22, 2023
SUBJECT: FY 2022-23 Mid-Year Financial Update & Budget Amendment

RECOMMENDATION
Staff recommends that the City Council:

MAKE A MOTION ACCEPTING THE FISCAL YEAR 2022-23 MID-YEAR FINANCIAL REPORT THROUGH DECEMBER 31, 2022
AND

ADOPT A RESOLUTION APPROPRIATING FUNDS AND AMENDING BUDGET FOR THE FISCAL YEAR 2022-23 TO INCREASE GENERAL FUND (11) APPROPRIATION BY $65,500 AND TRANSPORTATION FUND (23) REVENUES AND EXPENDITURE BUDGET BY $75,000, PURSUANT TO CEQA GUIDELINE 15378.

EXECUTIVE SUMMARY
Mid-year financial reports serve as a communication tool on the financial health of the Town and provide an early warning of potential financial concerns. In reviewing the Town’s finances through December 31, 2022, the general fund revenues and expenditures are trending consistently with the same periods in the prior three years. Staff is proposing to amend the FY 2022-23 budget to prepare for the launch of the rideshare program ($75,000) and for implementing a 24/7 dispatch 9-1-1 call center effective on July 1, 2023 ($65,500).

ISCAL IMPACT
Acceptance of the report has no fiscal impact. Approval of the budget amendment will increase Transportation Grant Fund (23) by $75,000 in both the revenues and expenditures account and will increase the General Fund (11) Dispatch personnel budget by $65,500.

BACKGROUND
Annually, a mid -year financial review is submitted to the City Council for consideration and discussion. The review consists of a summary of the Town’s fiscal performance, fund availability, and departmental needs and accomplishments. The review also includes a discussion on potential Item #7
Staff Report re FY 2022-23 Mid-Year Financial Update Page 2 of 3 overages and the use of potential savings, in accordance with Colma Administrative Code

4.01.200.

The mid-year financial review calculates the “mid-year ratio” and compares the results for multiple years. The “mid-year ratio” shows the likelihood that the Town will meet its budgetary goal for the year. This is also known as trend analysis.

ANALYSIS
As summarized in Attachment B of the staff report, the Town’s g eneral fund revenues and expenditures are on target to meet its operating goals. Total general fund revenues through December 31, 2022 represent 42% and total expenditure represents 48% of the FY 2022 -23 Budget. When comparing the ratio to the prior three years, the charts show that both general fund revenues and expenditures ratios are consistent with prior years. Bar ring an extreme economic downturn, FY 2022-23 operations should be consistent with the prior years and general fund revenues should reach the $19.08 million revenue budget and expenditure should be less than the $17.98 million expenditure budget. The charts for general fund revenues and expenditures are below.

Part of the mid-year financial review includes assessing the need to amend the budget to prepare for new programs or changes in operation. For FY 2022- 23, Staff identified two main operating changes.
• Ridesharing Program. The City Council approved Staff to submit a grant application to San Mateo County Transportation Authority to partner with a rideshare provider and offer ride share vouchers to Colma residents with mobility issues. The program is estimated to cost $75,000 and will be fully reimbursed by grant. The Town is currently in negotiation with a rideshare provider and the budget (Fund 23) needs to be amended in preparation for the launch of this program.
• 24/7 Colma Dispatch Operation. In 2021, CalOES informed the Colma Police Department that its 911 call center needs to be in 24/7 operation. Currently, the Town transfers after -hour calls to South San Francisco Dispatch Center. After months of negotiations with CalOES and the Colma Communication and Records Association, all stakeholders have agreed to change dispatch operation to 24/7 and increase the total staff count from 4 to 5 full -time. This change will be effective July 1, 2023 and

Staff Report re FY 2022-23 Mid-Year Financial Update Page 3 of 3 recruitmentment needs to begin in March/April to meet this deadline. By adding a personnel contingency budget of $65,500, the Town has more flexibility to recruit, train, and onboard the new full-time dispatcher by July 1st.

Reasons For the Recommended Action/Findings
Acceptance of the report provides disclosure of current-year revenue and expenditure trends.

Council Adopted Values

Periodic review of the Town’s financial condition aligns with the City Council adopted responsibility value. It exemplifies financial accountability and ensure s reasonable use of public funds.

Additionally, publishing the accepted report on the Town’s website promotes meaningful public involvement and thereby aligns with the City Council adopted fairness value.

CONCLUSION
Staff is requesting that the City Council receive and file the report.

ATTACHMENTS
A. Resolution
B. 2022-23 Mid-Year Financial Report

Res. 2023-__, 2022-23 Budget Amendment Page 1 of 2
RESOLUTION NO. 2023-__

OF THE CITY COUNCIL OF THE TOWN OF COLMA
RES

OLUTION APPROPRIATING FUNDS AND AMENDING BUDGET FOR THE FISCAL YEAR 2022-23 TO INCREASE GENERAL FUND (11) APPROPRIATION BY $65,500 AND TRANSPORTATION FUND (23) REVENUES AND EXPENDITURE BUDGET BY $75,000, PURSUANT TO CEQA GUIDELINE 15378
Th
e City Council of the Town of Colma does hereby resolve:

1. Background
(a) On June 8,2022, the City Council adopted the FY 2022-23 Budget. (b) Staff reviewed the budget to actual through December 31, 2022 and found that the current operating budget does not include appropriations for the rideshare program and for the operating transition within the Dispatch 9-1-1 call center.

2. Finding
The rideshare program has an estimated program cost of $75,000, with a $75,000 reimbursement grant. The shift in Dispatch 9-1-1 call center to 241/7 operation will require a contingency budget in FY 2022-23 of $65,500 for recruitment and onboarding purposes.

3. A
mendment to Budget
(a) The FY 2022-23 Adopted Budget for the Town of Colma shall be and hereby is amended as follows:
(i) Increase revenue and expenditure accounts in Transportation Grant Fund (23) by $75,000
(ii) Increase the general fund (11) dispatch personnel budget by $65,500. (b) The funds described in this amendment are hereby appropriated as described above. //
//
//
//
//
//
Attachment A

Res. 2023-__, 2022-23 Budget Amendment Page 2 of 2
Certification of Adoption

I certify that the foregoing Resolution No. 2023-__ was duly adopted at a regular meeting of said City Council held on February 22, 2022 by the following vote:

Name Voting Present, Not Voting Absent
Aye No Abstain Not Participating
Joanne F. del Rosario, Mayor
John Irish Goodwin
Kenneth Gonzalez
Carrie Slaughter
Helen Fisicaro
Voting Tally

Dated ______________________ ___________________________________ Joanne F. del Rosario, Mayor

Attest: ____________________________
Caitlin Corley, City Clerk

GENERAL FUND RESERVES Jun 30, 2021 Jun 30, 2022 Dec 31, 2022 COMMITTED RESERVES (12)
BUDGET STABILIZATION 12,000,000 15,000,000 15,000,000 DEBT REDUCTION 600,000 600,000 600,000
ACCRUED LEAVE PAYOUT 715,000 605,670 605,670
COMMITTED RESERVES TOTAL 13,315,000 16,205,670 16,205,670 ASSIGNED RESERVES (11)
LITIGATION 100,000 100,000 100,000
INSURANCE 100,000 100,000 100,000
DISASTER RESPONSE & RECOVER 750,000 750,000 750,000
ASSIGNED RESERVES TOTAL 950,000 950,000 950,000
UNASSIGNED RESERVE (11,19) 13,203,304 10,324,054 7,829,177 TOTAL GF RESERVES 27,468,304 27,479,724 24,984,847 TABLE 4: GENERAL FUND RESERVES HISTORY
CHART 2: MID-YEAR EXPENDITURE TO FULL YEAR COMPARISON
FY 2022-23 MID-YEAR FINANCIAL REPORT
(JULY 1, 2022 – DECEMBER 31, 2022)
CHART 3: MID-YEAR EXPENDITURE TO FULL YEAR COMPARISON
CHART 1: MID-YEAR REVENUES TO FULL YEAR COMPARISON
$15.64 M
$6.59 M
(37%)
$17.85 M
$5.79 M
(42%)
$19.40 M
$7.35 M
(32%)
$19.08 M
$6.97 M
(42%)
$0.00 M
$4.00 M
$8.00 M
$12.00 M
$16.00 M
$20.00 M
$24.00 M
Thru
6/30/20
Thru
12/31/19
Thru
6/30/21
Thru
12/31/20
Thru
6/30/22
Thru
12/31/21
22/23
Budget
Thru
12/31/22
General Fund Revenues
Sales Tax Cardroom Tax Other Revenues
GENERAL FUND: BUDGET VS ACTUAL
Overall, the Town is financially healthy at mid-year. By December 31, 2022, the Town received $6.97 million in General Fund revenues - with $4.82 million in sales tax, $1.32 million in cardroom tax and $0.83 million in other general fund revenues .

Total General Fund expenditure was $8.62 million with a burn rate of 48%.

GENERAL FUND REVENUES
As shown in Chart 1 (right), the revenue run rate for general fund is 42 % of budget, which is similar to the prior three fiscal years.

Additionally, the Town received 37% of its budgeted sales tax revenues and 32% of its cardroom tax by mid-year. These are good indicators the Town will reach our general fund revenue projections by the end of the fiscal year; absent another unforeseen interruption to the economy.

GENERAL FUND EXPENDITURES
General fund expenditures are shown by categories (Chart 2) and by departments (Chart 3).

In Chart 2, personnel expenditures totaled $6.11 million, or 52% of budget. The typical burn rate for personnel cost by mid-year is between 50% and 60%, because of lump-sum payments made
towards unfunded pension liabilities in July of each fiscal year.

Non-personnel expenditures of $2.51 million, or 40% of budget, is reasonable as well, since the budget for non-personnel includes special projects slated for the second half of the fiscal year and contingency budget to address unforeseen emergencies.

Comparing expenditure trends by department (Chart 3), General Government and Public Safety spending rate is consistent with prior years, at 54% and 54%, respectively. General Government includes insurance payments ($808,000) in the beginning of the fiscal year, and therefore the burn rate will generally be higher than 50% by mid-year. Public Works & Planning and Recreation are both trending at 40% and 43% respectively. This is typical of Public Works & Planning as majority of their budget is non-personnel.

GENERAL FUND RESERVES
Total general fund reserves as of December 31, 2022 is $25.13 million, which includes $16.21 million committed to various Council identified purposes, $0.95 million assigned to Council identified initiatives, and leaving $7.83 million as unassigned general fund reserve. Table 4 (right) lists the various general fund reserves and Table 5 (next page) summarizes the other Town reserves by major fund categories.
$14.34 M
$7.55 M
(53%)
$15.27 M
$8.25 M
(54%)
$13.91 M
$7.58 M
(54%)
$17.98 M
$8.62 M
(48%)
$0.00 M
$4.00 M
$8.00 M
$12.00 M
$16.00 M
$20.00 M
Thru
6/30/20
Thru
12/31/19
Thru
6/30/21
Thru
12/31/20
Thru
6/30/22
Thru
12/31/21
22/23
Budget
Thru
12/31/22
General Fund Expenditures (by Categories)
Personnel Non-Personnel
$15.27 M
$8.25 M
(53%)
$13.91 M
$7.58 M
(54%)
$14.45 M
$8.62 M
(54%)
$18.48 M
$9.38 M
(48%)
$0.00 M
$4.00 M
$8.00 M
$12.00 M
$16.00 M
$20.00 M
Thru
6/30/20
Thru
12/31/19
Thru
6/30/21
Thru
12/31/20
Thru
6/30/22
Thru
12/31/21
22/23
Budget
Thru
12/31/22
General Fund Expenditures (by Departments)
Recreation Public Works & Planning Public Safety General Government FY 2022-23 Mid-Year Financial Report (July 2022 - December 2022) Page 1 of 2 Attachment B

AUDITED R E
Fund Balance Revenues Expenditures
FUND TITLE Fund @ 7/1/22 YTD 12/31/22 YTD 12/31/22
GENERAL FUND 11
LITIGATION RESERVE 100,000 0 0
INSURANCE RESERVE 100,000 0 0
DISASTER RESERVE 750,000 0 0
UNASSIGNED 11 10,616,272 6,791,240 (9,353,528) UNASSIGNED 19 (292,218) 178,100 (28,443) GENERAL FUND RESERVE 12 0
BUDGET STABLIZATION 15,000,000 0 0
DEBT REDUCTION 600,000 0 0
ACCRUED LEAVE PAYOUT RESERVE 12 605,670 0 0 GENERAL FUND TOTAL 27,479,724 6,969,340 (9,381,971) GAS TAX 21 126,853 32,305 (7,552) MEASURE A 22 157,497 32,832 0 TRANSPORTATION GRANT 23 0 0 0
HOUSING IMPACT FEES 25 277,255 (173) 0
MEASURE W 26 89,445 17,619 0 PUBLIC SAFETY GRANTS 27 6,315 0 0
COPS GRANT 29 21,053 104,051 (110,213) SPECIAL FUNDS TOTAL 678,418 186,633 (117,764) CAPITAL IMPROVEMENT 31 2,124,999 (810) (97,971) STREET CAPITAL 32 1,016,195 (632) (355,076)
CAPITAL FUNDS TOTAL 3,141,194 (1,443) (453,047) COP DEBT SERVICE 43 39 0 (1,250)
DEBT FUND TOTAL 39 0 (1,250)
VEHICLE / FLEET REPLACEMENT ISF 61 816,185 (509) (63,126) INTERNAL SERVICE FUND (ISF) TOTAL 816,185 (509) (63,126) SEWER OPERATING 81 7,417 444,708 (946,258) SEWER CAPITAL 82 0 0 0
CITY PROPERTIES 83 297,796 60,333 (42,445) ENTERPRISE FUND TOTAL 305,213 505,040 (988,703) TOTAL FOR ALL FUNDS (NON TRUST) 32,420,773 7,659,063 (11,005,861) OPEB TRUST 71 5,544,921 129,773 (539,004)
RETIREMENT TRUST 72 3,920,187 408,775 (3,368)
TRUST FUNDS TOTAL 9,465,108 538,548 (542,372)
TOTAL FOR ALL FUNDS (NON TRUST) 41,885,881 8,197,610 (11,548,233)

ADDITIONAL DETAILS AND INFORMATION

ISFENTERPRISETRUST GENERAL FUNDSPECIAL FUNDSCAPITALDEBT 100,000
100,000
750,000
7,971,739
(142,561)
15,000,000
600,000
0 277,082
107,064
6,315
605,670
24,984,847
TABLE 5: FUND BALANCE SUMMARY FOR ALL FUNDS
Fund Balance
@ 12/31/22
Net
Transfers
In/(Out)
Net Change in
Fund Balance
151,606
190,329
4,325,594
9,461,284
38,535,259
315,684
(178,450)
29,073,975
0 0
(82,246)
0 0
0 5,135,690
752,551
752,551
(494,134)
0 2,686,705
81,035
81,035
14,891
747,287
2,026,218
660,487
0 0
0 82,246
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 (82,246)
82,246
0 0
0 0
0 (2,494,877)
0 0
(2,644,533)
149,657
0 80,996
17,619
0 (6,162)
68,869
24,753
32,832
0 (173)
(3,350,622)
(3,346,798)
(409,231)
405,407
(3,824)
(501,551)
0 17,888
(483,663)
80,996
(63,634)
(63,634)
(98,781)
(355,708)
(454,489)

MID-YEAR BUDGET AMENDMENTS
The Town is anticipating two new operating programs:
(1) The Town is working with a rideshare provider to offer transportation to Colma residents with mobility issues. The program is estimated at $75,000. The Town plans to launch the program in Spring/Summer of 2023, pending negotiation with the rideshare provider. The budget amendment will be managed in Fund 23 - Transportation Grant. (2) The Town is working with stakeholders to shift the Colma Dispatch operation to 24/7 per CalOES requirement. The 24/7 dispatch operation is scheduled to start on July 1, 2023. Recruitment for a fourth full-time dispatcher will begin in March/April and the onboarding is tentatively scheduled in May/June. A budget amendment of $65,500 is needed in FY 2022-23 in preparation for when the additional dispatcher is onboarded.

This format was prepared by the Finance Department to highlight in summary fashion key indicators of the Town's Financial performance. Additional Financial Reports and Budgets – including earlier Quarterly Financial Reports, Audits and Budgets – are also available on the Town website www.colma.ca.gov . This report will also be posted on the Town website after it has been reviewed by the City Council FY 2022-23 Mid-Year Financial Report (July 2022 - December 2022) Page 2 of 2

Colma City CouncilFebruary 22, 2023

Colma City Council
February 22, 2023