Agenda packet — Colma City Council, June 14, 2023 (part 1 of 2)

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AGENDA

REGULAR MEETING

CITY COUNCIL OF THE TOWN OF COLMA
Wednesday, June 14, 2023
7:00 PM
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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Meeting ID: 812 8997 6261
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

PRESENTATION
• Proclamation in recognition of Philippine Independence Day • Proclamation in recognition of Mosquito Control Awareness Week • Proclamation in recognition of the 25th Anniversary of Lucky Chances Casino

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 May 24, 2023 Regular Meeting.

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

3. Motion to Adopt a Resolution Adopting a List of Projects for Fiscal Year 2023-24 Funded by SB 1: the Road Repair and Accountability Act of 2017 Pursuant to CEQA Guideline 15301 and 15378.

PUBLIC HEARING

4. FY 2023-24 PROPOSED BUDGET AND SALARY SCHEDULE
a. Consider: Motion to Adopt a Resolution Appropriating Funds and Adopting the Annual Budget for Fiscal Year 2023-2024, Pursuant to CEQA Guideline 15378. b. Consider: Motion to Adopt a Resolution Establishing the Accounting Manager Position, Adding it into the Salary Schedule, and Adopting the FY 2023-24 Salary Schedule Pursuant to CEQA Guideline 15378.

NEW BUSINESS

5. ADOPTION OF VEHICLE MILES TRAVELED THRESHOLDS AND SCREENING GUIDELINES Consider: Motion to Adopt a Resolution Adopting Citywide Vehicle Miles Traveled (VMT) Thresholds and Screening Guidelines Establishing VMT as the Standard of Measurement for Analysis of Potential Environmental Impacts from Vehicle Traffic Under the California Environmental Quality Act (CEQA) and Finding That the Adoption of VMT Thresholds is Not a Project Subject to CEQA.

6. COMMISSION OF PUBLIC ART
Consider: Motion to Commission Public Art to Be Displayed on Two Utility Vaults on Junipero Serra Boulevard Pursuant to CEQA Guideline 15301.

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].

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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 05.24.23 Page 1 of 3

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, May 24, 2023
7:00 PM
P

LEDGE OF ALLEGIANCE AND ROLL CALL
Mayor del Rosario called the meeting to order at 7:01 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, Police Chief John Munsey, Administrative Services Director Pak Lin, City Planner Farhad Mortazavi, Director of Public Works and Planning Brad Donohue, and City Clerk Caitlin Corley, 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: Council Member Gonzalez moved to adopt the agenda; the motion was seconded by Vice Mayor Goodwin 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

PRESENTATION
• The Mayor presented a proclamation in recognition of Public Works Week. Public Works M
aintenance Supervisor Louis Gotelli accepted the proclamation.

Item #1
Minutes – Regular Meeting 05.24.23 Page 2 of 3
• The Mayor presented a certificate in recognition of Laura and Tom Walsh’s 30th Wedding Anniversary.

PUBLIC COMMENTS
Mayor del Rosario opened the public comment period at 7:11 p.m. Dustin Chase, General Manager of Lucky Chances, invited the City Council and the community to the 25th Anniversary of Lucky Chances on Saturday, June 17, 2023. Seeing no one else request to speak, the Mayor closed the public comment period at 7:13 p.m.

CONSENT CALENDAR

1. Motion to Accept the Minutes from the May 10, 2023 Regular Meeting.

2. a. Motion to Approve an “Annual Military Equipment Use Inventory Report,” Pursuant to CEQA Guideline 15061(B)(3); and
b. Motion to Renew Ordinance No. 811 Pursuant to CEQA Guideline 15061(B)(3).

Action: Vice Mayor Goodwin moved to approve the consent calendar items #1 through 2; 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

3. FY 2023-24 BUDGET
City Manager Brian Dossey and Administrative Services Director Pak Lin presented the staff report. The Mayor opened the public hearing at 7:27 p.m. and seeing no one request to speak, she closed the public comment period. Council discussion followed.

This item is for discussion only; no action was taken at this meeting.

COUNCIL CALENDARING
There will be a Special Meeting for the Philippine Flag Raising on Wednesday, June 14, 2023 at 11:00am at the Colma Community Center.

The next Regular Meeting will be on Wednesday, June 14, 2023 at 7:00pm at Town Hall.

REPORTS
There were no reports.

Minutes – Regular Meeting 05.24.23 Page 3 of 3

ADJOURNMENT
Mayor del Rosario adjourned the meeting at 7:34 p.m. in memory of Gerard Biagini, longtime Broadmoor resident and father in law of Colma Fire Chief Geoff Balton; and Melissa Kearns, longtime resident of the Sterling Park neighborhood.

Respectfully submitted,

Caitlin Corley
City Clerk

Page: 1Check History ListingapCkHist
6:37AM Town of Colma06/06/2023
firstBank code:

Check # Date Vendor Status Clear/Void Date Amount PaidInvoice Inv. Date Check Total 03267 ACC BUSINESS 231017140C56513 679.6604/27/202305/31/202305/02/2023 679.66 00623 ARAMARK 5180177262C56514 04/03/202305/31/202305/02/2023 111.73 C 5180180888 04/10/202305/31/2023 111.73
C 5180184327 04/17/202305/31/2023 111.73
C 5180188487 04/24/202305/31/2023 111.73
C 5180177238 04/03/202305/31/2023 15.90
C 5180177253 04/03/202305/31/2023 15.90
C 5180177254 04/03/202305/31/2023 15.90
C 5180180853 04/10/202305/31/2023 15.90
C 5180180878 04/10/202305/31/2023 15.90
C 5180180879 04/10/202305/31/2023 15.90
C 5180184307 04/17/202305/31/2023 15.90
C 5180184255 04/17/202305/31/2023 15.90
C 5180188478 04/24/202305/31/2023 15.90
C 5180188457 605.9204/24/202305/31/2023 15.90
00004 AT&T 000019796563C56515 1,506.2204/13/202305/31/202305/02/2023 1,506.22 00051 CALIFORNIA WATER SERVICE CO. 1727052702-04/14/23C56516 109.7104/14/202305/31/202305/02/2023 109.71 03193 MARTA CASTRO 2002519.003C56517 50.0004/24/202305/31/202305/02/2023 50.00 03589 CENTRAL COAST SYSTEMS 30501.23C56518 1,280.0004/14/202305/31/202305/02/2023 1,280.00 00057 CINTAS CORPORATION #2 4150374854C56519 03/23/202305/31/202305/02/2023 650.03 C 4153086967 04/20/202305/31/2023 650.03
C 4150374892 03/23/202305/31/2023 376.46
C 4153086870 04/20/202305/31/2023 376.46
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01037 COMCAST CABLE 04/17-05/16 XfinityC56520 51.3404/12/202305/31/202305/02/2023 51.34 02583 CRIME SCENE CLEANERS, INC. 80369C56521 208.0004/13/202305/31/202305/02/2023 208.00 00649 DAVEY TREE EXPERT COMPANY 917414724C56522 4,420.0003/24/202305/31/202305/02/2023 4,420.00 00112 DEPARTMENT OF JUSTICE 646447C56523 388.0004/05/202305/31/202305/02/2023 388.00 Page: 1
Item #2
Item #2
Page: 2Check History ListingapCkHist
6:37AM Town of Colma06/06/2023
firstBank code:

Check # Date Vendor StatusClear/Void Date Amount PaidInvoice Inv. Date Check Total 01567 FERNANDO DUARTE 2002520.003C56524 275.0004/24/202305/31/202305/02/2023 275.00 02499 GE CAPITAL INFORMATION (RICOH)107138773C56525 513.1704/19/202305/31/202305/02/2023 513.17 03273 HOME DEPOT PRO, THE 738651959C56526 1,115.3504/04/202305/31/202305/02/2023 1,115.35 03467 IN HOME CPR, LLC 6891C56527 865.0004/24/202305/31/202305/02/2023 865.00 00226 CINDY E LIM ROOT Apr 4-6, 2023 TrainV56528 999.6004/24/202305/08/202305/02/2023 999.60 02788 MARGARET-ROSE S. LUNA-SEVILLA51 R2C56529 245.0004/10/202305/31/202305/02/2023 245.00 03379 LUIS MELENDREZ 04/26/23 TrainingC56530 79.3104/27/202305/31/202305/02/2023 79.31 00280 ODP BUSINESS SOLUTIONS 308541531001C56531 04/18/202305/31/202305/02/2023 130.23 C 310323870001 04/21/202305/31/2023 120.51
C 309738153001 04/18/202305/31/2023 47.64
C 308546416001 306.7604/18/202305/31/2023 8.38
00307 PACIFIC GAS & ELECTRIC 1918250367-2 19Apr23C56532 04/19/202305/31/202305/02/2023 5,698.20 C 0092128195-2 25Apr2304/25/202305/31/2023 2,293.14
C 0512181543-4 10APR2304/10/202305/31/2023 2,134.69
C 0678090639-9 20Apr2304/20/202305/31/2023 74.09
C 9593452526-2 20Apr23 10,221.0904/20/202305/31/2023 20.97 00553 PACIFIC NURSERIES INV5557C56533 90.2304/18/202305/31/202305/02/2023 90.23 02886 READY REFRESH BY NESTLE 03D0036457661C56534 72.9504/08/202305/31/202305/02/2023 72.95 03431 RETAIL COACH, LLC THE 4185C56535 5,000.0004/25/202305/31/202305/02/2023 5,000.00 03479 ROBERT HALF INTERNATIONAL 61902683C56536 3,036.2004/25/202305/31/202305/02/2023 3,036.20 03588 YOGENDAR DEEP SINGH 2002521.003C56537 80.0004/24/202305/31/202305/02/2023 80.00 00345 SMC SHERIFF'S OFFICE Jun 15-16, 2023C56538 450.0004/24/202305/31/202305/02/2023 450.00 00388 SONITROL 335201 C56539 1,143.1104/07/202305/31/202305/02/2023 1,143.11 02946 AMANDA VELASQUEZ 4/17-4/20/23 REIMBC56540 83.3804/23/202305/31/202305/02/2023 83.38 00345 SMC SHERIFF'S OFFICE May 22-23, 2023C56541 450.0004/24/202305/31/202305/02/2023 450.00 Page: 2
Page: 3Check History ListingapCkHist
6:37AM Town of Colma06/06/2023
firstBank code:

Check # Date Vendor StatusClear/Void Date Amount PaidInvoice Inv. Date Check Total 01340 NAVIA BENEFIT SOLUTIONS 05052023 BC56542 1,650.4905/05/202305/31/202305/05/2023 1,650.49 01375 NATIONWIDE RETIREMENT SOLUTION05052023 BC56543 05/05/202305/31/202305/05/2023 5,160.05 C 05052023 M 7,260.0505/05/202305/31/2023 2,100.00
01031 A-1 RHINO LININGS, LLC 12345C56544 483.1304/27/202305/31/202305/09/2023 483.13 00013 ANDY'S WHEELS & TIRES 66077C56545 527.0704/30/202305/31/202305/09/2023 527.07 00002 AT&T 04/18/2023 C56546 74.4104/18/202305/31/202305/09/2023 74.41 01565 BAY CONTRACT MAINTENANCE, INC.29368C56547 05/02/202305/31/202305/09/2023 963.59 C 29367 1,443.5905/02/202305/31/2023 480.00
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C 4/25-5/24 Internet 04/20/202305/31/2023 246.72
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02499 GE CAPITAL INFORMATION (RICOH)5067273936C56559 158.9505/01/202305/31/202305/09/2023 158.95 03302 CARLOS HUAYLLAPUMA 2002523.00356560 300.0005/01/202305/09/2023 300.00 Page: 3
Page: 4Check History ListingapCkHist
6:37AM Town of Colma06/06/2023
firstBank code:

Check # Date Vendor StatusClear/Void Date Amount PaidInvoice Inv. Date Check Total 00181 IEDA 24141 C56561 1,628.0505/01/202305/31/202305/09/2023 1,628.05 00254 METRO MOBILE COMMUNICATIONS230514C56562 602.0005/01/202305/31/202305/09/2023 602.00 02993 VANESSA MOSQUEDA VELEZ (MIXTISO)April-May 2023C56563 400.0005/05/202305/31/202305/09/2023 400.00 03009 MUTT MITT 545985 C56564 2,497.2705/05/202305/31/202305/09/2023 2,497.27 03396 DINORA NAVARRO 05/04/23 REIMBC56565 27.5905/04/202305/31/202305/09/2023 27.59 01340 NAVIA BENEFIT SOLUTIONS 10692624C56566 200.7004/27/202305/31/202305/09/2023 200.70 03479 ROBERT HALF INTERNATIONAL 61935857C56567 3,206.0605/02/202305/31/202305/09/2023 3,206.06 00226 CINDY E LIM ROOT Apr 4-7, 2023 TrainV56568 04/24/202305/11/202305/09/2023 999.60 V Apr 4-7, 2023 Train 1,069.1204/24/202305/11/2023 69.52 00411 TURBO DATA SYSTEMS 40108C56569 1,771.0204/30/202305/31/202305/09/2023 1,771.02 02386 VIBO MUSIC SCHOOL Jan 21- Mar 18, 2023C56570 720.0005/01/202305/31/202305/09/2023 720.00 01745 WILLIAM D. WHITE CO., INC. 460136C56571 934.5905/01/202305/31/202305/09/2023 934.59 00226 CINDY E LIM ROOT Apr 4-7, 2023 TrainC56572 04/24/202305/31/202305/10/2023 999.60 C Apr 4-7, 2023 Train 1,069.1204/24/202305/31/2023 69.52 00020 ASSOCIATED SERVICES INC 123050025C56573 05/01/202305/31/202305/16/2023 40.00 C 123050024 49.0005/01/202305/31/2023 9.00
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C 29446 05/10/202305/31/2023 2,661.35
C 29451 05/10/202305/31/2023 1,552.45
C 29447 05/10/202305/31/2023 633.64
C 29452 05/10/202305/31/2023 221.30
C 29448 10,663.9305/10/202305/31/2023 193.34
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Page: 5Check History ListingapCkHist
6:37AM Town of Colma06/06/2023
firstBank code:

Check # Date Vendor StatusClear/Void Date Amount PaidInvoice Inv. Date Check Total 03539 CLARK PEST CONTROL 33257460C56578 115.0005/09/202305/31/202305/16/2023 115.00 01037 COMCAST CABLE 5/02-6/01C56579 251.7204/27/202305/31/202305/16/2023 251.72 00071 CSG CONSULTANTS, INC. 02/25-03/31/23C56580 213,403.2904/14/202305/31/202305/16/2023 213,403.29 02317 ERIN CUS Jan 28-Apr 1, 2023C56581 800.0005/05/202305/31/202305/16/2023 800.00 00112 DEPARTMENT OF JUSTICE 652835C56582 467.0005/03/202305/31/202305/16/2023 467.00 02793 DITO'S MOTORS 2786056583 1,137.0905/02/202305/16/2023 1,137.09 03378 RICARDO ESCOBAR 5/1-5/3 EE Reimb56584 37.8205/09/202305/16/2023 37.82 03591 CARMEN ESTRADA 2002530.003C56585 575.0005/09/202305/31/202305/16/2023 575.00 00539 FIREMASTER DEPT 1019 0001072322C56586 754.0005/09/202305/31/202305/16/2023 754.00 03034 FLEX ADVANTAGE 157390C56587 210.0004/30/202305/31/202305/16/2023 210.00 01552 FORTE PRESS CORPORATION 56267C56588 277.8104/26/202305/31/202305/16/2023 277.81 02499 GE CAPITAL INFORMATION (RICOH)5067243819C56589 357.2505/01/202305/31/202305/16/2023 357.25 03416 GOVERNMENTJOBS.COM, INC INV-35375C56590 16,769.6809/01/202305/31/202305/16/2023 16,769.68 03580 MARIA GUERRERO 2002531.003C56591 300.0005/09/202305/31/202305/16/2023 300.00 02965 HAPPYCAKE FACE PAINTING 687248V56592 310.5005/07/202305/18/202305/16/2023 310.50 00174 HOME DEPOT CREDIT SERVICES 05/30/23 CLOSINGC56593 888.7104/28/202305/31/202305/16/2023 888.71 03098 MARIA JIMENEZ 2002526.003C56594 200.0005/05/202305/31/202305/16/2023 200.00 03593 ANGELA KNUTSON 2002533.00356595 300.0005/09/202305/16/2023 300.00 00223 LESTER'S FLOWER SHOP 190156596 92.9704/27/202305/16/2023 92.97 03590 OAKLAND CHILDREN'S FAIRYLAND04/25/202356597 440.0004/25/202305/16/2023 440.00 00280 ODP BUSINESS SOLUTIONS 311583302001C56598 32.3305/02/202305/31/202305/16/2023 32.33 00307 PACIFIC GAS & ELECTRIC 9248309814-8 25Apr23C56599 04/25/202305/31/202305/16/2023 513.04 C 0567147369-1 1May23 733.8705/01/202305/31/2023 220.83 Page: 5
Page: 6Check History ListingapCkHist
6:37AM Town of Colma06/06/2023
firstBank code:

Check # Date Vendor StatusClear/Void Date Amount PaidInvoice Inv. Date Check Total 00553 PACIFIC NURSERIES INV6858C56600 360.9405/05/202305/31/202305/16/2023 360.94 00563 PETTY CASH 02/24/23 PETTY CASHC56601 4.7502/24/202305/31/202305/16/2023 4.75 03479 ROBERT HALF INTERNATIONAL 61967938C56602 3,124.7405/09/202305/31/202305/16/2023 3,124.74 00500 SMC CONTROLLERS OFFICE April 202356603 2,839.0005/02/202305/16/2023 2,839.00 00364 SMC FORENSIC LAB PS-INV104243C56604 976.0004/30/202305/31/202305/16/2023 976.00 00830 STAPLES BUSINESS CREDIT 1648385801C56605 681.0704/25/202305/31/202305/16/2023 681.07 03015 U.S. BANK CORPORATE PMT SYSTEM04/24/2023C56606 24,780.9704/24/202305/31/202305/16/2023 24,780.97 00421 U.S. POSTAL SERVICE 05/08/2023 REFILL56607 1,000.0005/08/202305/16/2023 1,000.00 02848 UNITED COACH TOURS 20117WFC56608 05/09/202305/31/202305/16/2023 1,465.00 C 20106WF 2,702.0005/08/202305/31/2023 1,237.00
02946 AMANDA VELASQUEZ 05/11/2023 EE REIMBC56609 18.0005/11/202305/31/202305/16/2023 18.00 02799 WAVE (ASTOUND) 103745301-0010134C56610 438.2605/01/202305/31/202305/16/2023 438.26 00057 CINTAS CORPORATION #2 4151783845C56611 04/06/202305/31/202305/16/2023 647.97 C 4151783844 04/06/202305/31/2023 375.07
C 4153784833 1,225.2304/27/202305/31/2023 202.19
03034 FLEX ADVANTAGE 2023-06 RETIREC56612 56,877.1005/18/202305/31/202305/16/2023 56,877.10 02965 HAPPYCAKE FACE PAINTING 68724856613 310.5005/07/202305/16/2023 310.50 00047 C.L.E.A. 05192023 B56614 216.0005/19/202305/19/2023 216.00 01340 NAVIA BENEFIT SOLUTIONS 05192023 BC56615 1,650.4905/19/202305/31/202305/19/2023 1,650.49 01375 NATIONWIDE RETIREMENT SOLUTION05192023 BC56616 5,160.0505/19/202305/31/202305/19/2023 5,160.05 02224 STANDARD INSURANCE COMPANY05192023 B56617 511.0005/19/202305/19/2023 511.00 03594 A-1 FENCE AND DECK, INC,. 26211C56618 1,200.0005/11/202305/31/202305/23/2023 1,200.00 02787 AECO SYSTEMS, INC. 55499C56619 340.0005/05/202305/31/202305/23/2023 340.00 00004 AT&T 000019951207C56620 1,575.4905/13/202305/31/202305/23/2023 1,575.49 Page: 6
Page: 7Check History ListingapCkHist
6:37AM Town of Colma06/06/2023
firstBank code:

Check # Date Vendor StatusClear/Void Date Amount PaidInvoice Inv. Date Check Total 03334 LLC AT&T MOBILITY NATIONAL ACCOUNTX05102023C56621 2,568.4905/02/202305/31/202305/23/2023 2,568.49 03447 NIKOLE AZZOPARDI 4/19-05/11 EE REIMBC56622 28.9505/11/202305/31/202305/23/2023 28.95 01183 BEST BEST & KRIEGER LLP 965345C56623 05/15/202305/31/202305/23/2023 20,649.30 C 965348 05/15/202305/31/2023 2,223.60
C 965347 23,964.9005/15/202305/31/2023 1,092.00
00282 CALIFORNIA PUBLIC EMPLOYEES' 100000017174679C56624 6,958.0005/15/202305/31/202305/23/2023 6,958.00 00051 CALIFORNIA WATER SERVICE CO. 04/28/2023 BILL DATE56625 04/28/202305/23/2023 5,569.37 6544607057-04/19/2304/19/2023 611.42
6544607057-03/17/23 6,737.7303/17/2023 556.94
03539 CLARK PEST CONTROL 33257462C56626 05/11/202305/31/202305/23/2023 145.00 C 33257459 05/11/202305/31/2023 135.00
C 33257458 415.0005/11/202305/31/2023 135.00
01037 COMCAST CABLE 5/11-6/10 601 F StC56627 118.7205/07/202305/31/202305/23/2023 118.72 02827 CORODATA SHREDDING, INC. RS3495494C56628 91.9504/30/202305/31/202305/23/2023 91.95 02182 DALY CITY KUMON CENTER April 202356629 1,795.0004/30/202305/23/2023 1,795.00 00130 EMPLOYMENT DEVELOPMENT DEPTL1521850256C56630 69.0005/01/202305/31/202305/23/2023 69.00 03273 HOME DEPOT PRO, THE 744220799C56631 623.1605/08/202305/31/202305/23/2023 623.16 03478 JAM SERVICES (DBA) 168147C56632 15,225.0005/18/202305/31/202305/23/2023 15,225.00 00211 KELLY-MOORE PAINTS 112100000213330C56633 51.2404/30/202305/31/202305/23/2023 51.24 03376 NATIONAL STOCK SIGN CO. 11602056634 183.2003/31/202305/23/2023 183.20 03061 NICK BARBIERI TRUCKING, LLC CL-15983C56635 05/15/202305/31/202305/23/2023 495.56 C CL13624 05/15/202305/31/2023 429.53
C CL14805 1,146.5404/30/202305/31/2023 221.45
03099 NOR-CAL CYCLES LLC 300048C56636 538.3905/06/202305/31/202305/23/2023 538.39 00307 PACIFIC GAS & ELECTRIC 3007220528-6 09May23C56637 05/09/202305/31/202305/23/2023 3,857.51 C 0576889222-5 09May2305/09/202305/31/2023 256.48
Page: 7
Page: 8Check History ListingapCkHist
6:37AM Town of Colma06/06/2023
firstBank code:

Check # Date Vendor StatusClear/Void Date Amount PaidInvoice Inv. Date Check Total C 0035222590-8 09May23 4,141.1405/09/202305/31/2023 27.15 00553 PACIFIC NURSERIES INV732156638 644.2205/12/202305/23/2023 644.22 03431 RETAIL COACH, LLC THE 420856639 1,084.6305/16/202305/23/2023 1,084.63 00349 SEGALE & CERINI INC. 1755256640 04/28/202305/23/2023 20,247.75 17553 04/28/2023 1,996.50
17556 22,986.2504/28/2023 742.00
00352 SERRAMONTE FORD, INC. 782399,782548C56641 229.0804/30/202305/31/202305/23/2023 229.08 00683 SMC PUBLIC SAFETY COMMUNICATIOCLMA-MSS 23.-0456642 1,674.7505/01/202305/23/2023 1,674.75 00388 SONITROL 337326 C56643 1,143.1105/02/202305/31/202305/23/2023 1,143.11 00412 TELECOMMUNICATIONS ENGINEERING4822856644 1,652.5005/10/202305/23/2023 1,652.50 01687 UNITED SITE SERVICES OF INV-0168192156645 168.1605/11/202305/23/2023 168.16 03403 ARCO AB LLC 03730356646 3,441.0205/12/202305/30/2023 3,441.02 01995 CELETTA INVESTIGATIVE SERVICES23-052256647 770.0005/22/202305/30/2023 770.00 01919 COLLICUTT ENERGY SERVICES, INC7791456648 1,854.6205/23/202305/30/2023 1,854.62 01037 COMCAST CABLE 05/17-06/16 XFINITY56649 51.3405/12/202305/30/2023 51.34 00117 DELTA DENTAL OF CALIFORNIA BE00552761156650 13,324.0506/01/202305/30/2023 13,324.05 00112 DEPARTMENT OF JUSTICE 63999556651 15.0005/03/202305/30/2023 15.00 02515 VICKY FLORES 2002544.00356652 300.0005/25/202305/30/2023 300.00 02499 GE CAPITAL INFORMATION (RICOH)10720582456653 76.1505/11/202305/30/2023 76.15 02773 GRAPHICS ON THE EDGE 502656654 100.0005/23/202305/30/2023 100.00 03597 OMAR GUZMAN 2002536.00356655 300.0005/18/202305/30/2023 300.00 02565 JUANA E. INIGUEZ 2002541.00356656 275.0005/22/202305/30/2023 275.00 03598 JEFFERSON ELEMENTARY SCHOOL DI2002537.00356657 200.0005/18/202305/30/2023 200.00 03098 MARIA JIMENEZ 2002543.00356658 50.0005/22/202305/30/2023 50.00 Page: 8
Page: 9Check History ListingapCkHist
6:37AM Town of Colma06/06/2023
firstBank code:

Check # Date Vendor StatusClear/Void Date Amount PaidInvoice Inv. Date Check Total 03600 YASMIN KHAN 2002542.00356659 100.0005/22/202305/30/2023 100.00 03595 LA MORENA RESTAURANT INC. 05/17/202356660 799.1305/17/202305/30/2023 799.13 02788 MARGARET-ROSE S. LUNA-SEVILLA5256661 315.0005/09/202305/30/2023 315.00 01036 MANAGED HEALTH NETWORK PRM-08097956662 99.2006/01/202305/30/2023 99.20 02153 BEGONA NAVARRO 2002332.00356663 50.0008/09/202205/30/2023 50.00 03599 POLICE ATHLETIC LEAG DALY CITY2002540.00356664 300.0005/22/202305/30/2023 300.00 03409 PRINTWORKS APPAREL 165856665 05/16/202305/30/2023 1,061.23 1688 1,263.2605/25/2023 202.03
02886 READY REFRESH BY NESTLE 03E003645766156666 96.5905/09/202305/30/2023 96.59 03596 CINTHIA REYES 2002538.00356667 200.0005/19/202305/30/2023 200.00 03479 ROBERT HALF INTERNATIONAL 6204731456668 3,282.8205/24/202305/30/2023 3,282.82 02224 STANDARD INSURANCE COMPANYJune2023Coverage56669 223.9105/15/202305/30/2023 223.91 00373 STATE CONTROLLER FTB-0000593656670 103.1905/18/202305/30/2023 103.19 02849 6746050100 U.S. BANK PARS ACCOUNT2023-06 OPEB56671 128,788.0005/30/202305/30/2023 128,788.00 03280 ZENAIDA VIRAY 2002535.00356672 275.0005/18/202305/30/2023 275.00 00432 VISION SERVICE PLAN 81796381256673 05/19/202305/30/2023 1,080.66 817963820 1,106.3905/19/2023 25.73
01745 WILLIAM D. WHITE CO., INC. 46018756674 724.0705/19/202305/30/2023 724.07 01030 STEPFORD, INC. 230132656675 7,820.8505/20/202305/30/2023 7,820.85 00130 EMPLOYMENT DEVELOPMENT DEPT05052023 MC94862 150.0005/05/202305/31/202305/05/2023 150.00 00521 UNITED STATES TREASURY 05052023 MC94863 1,262.1505/05/202305/31/202305/05/2023 1,262.15 00631 P.E.R.S. 05052023 MC94864 781.2905/05/202305/31/202305/05/2023 781.29 01360 MISSIONSQUARE RETIREMENT 05052023 M94865 493.2605/05/202305/05/2023 493.26 Page: 9
Page: 10Check History ListingapCkHist
6:37AM Town of Colma06/06/2023
firstBank code:

Check # Date Vendor StatusClear/Void Date Amount PaidInvoice Inv. Date Check Total 00282 CALIFORNIA PUBLIC EMPLOYEES' 05052023 MC94866 4,797.1405/05/202305/31/202305/05/2023 4,797.14 00130 EMPLOYMENT DEVELOPMENT DEPT05052023 BC94867 13,851.6705/05/202305/31/202305/05/2023 13,851.67 00521 UNITED STATES TREASURY 05052023 BC94868 64,997.7305/05/202305/31/202305/05/2023 64,997.73 00282 CALIFORNIA PUBLIC EMPLOYEES' 05052023 BC94869 70,916.1205/05/202305/31/202305/05/2023 70,916.12 00631 P.E.R.S. 05052023 BC94870 50,429.0705/05/202305/31/202305/05/2023 50,429.07 01360 MISSIONSQUARE RETIREMENT 05052023 B94871 6,865.5305/05/202305/05/2023 6,865.53 00068 COLMA PEACE OFFICER'S 05052023 B94872 652.1405/05/202305/05/2023 652.14 00130 EMPLOYMENT DEVELOPMENT DEPT05192023 BC94875 13,829.0105/19/202305/31/202305/19/2023 13,829.01 00521 UNITED STATES TREASURY 05192023 BC94876 64,683.3905/19/202305/31/202305/19/2023 64,683.39 00631 P.E.R.S. 05192023 BC94877 49,488.9805/19/202305/31/202305/19/2023 49,488.98 01360 MISSIONSQUARE RETIREMENT 05192023 B94878 6,865.5305/19/202305/19/2023 6,865.53 00068 COLMA PEACE OFFICER'S 05192023 B94879 652.1405/19/202305/19/2023 652.14 00282 CALIFORNIA PUBLIC EMPLOYEES' 100000017146046C120045 6,957.0604/14/202305/31/202305/02/2023 6,957.06 00282 CALIFORNIA PUBLIC EMPLOYEES' 100000017131250C120046 129.0604/06/202305/31/202305/02/2023 129.06 1,073,941.10first Total:

Total Checks:checks in this report181 1,073,941.10
Page: 10
Staff Report - RMRA Project List and 2023-24 Budget Adjustment Page 1 of 3

STAFF REPORT
T
O: Mayor and Members of the City Council
FROM: Brad Donohue, Director of Public Works
Abdulkader Hashem, Senior Project Manager
VIA: Brian Dossey, City Manager
MEETING DATE: June 14, 2023
SUBJECT: Road Maintenance and Rehabilitation Account (RMRA) Project List R

ECOMMENDATION
Staff recommends the City Council adopt:

RESOLUTION ADOPTING A LIST OF PROJECTS FOR FISCAL YEAR 2023-24 FUNDED BY SB 1: THE ROAD REPAIR AND ACCOUNTABILITY ACT OF 2017 PURSUANT TO CEQA GUIDELINE 15301 AND 15378

EXECUTIVE SUMMARY
Requirements have been imposed by the State as part of the State Gas Taxes that began collection on November 1, 2017. In order to receive an allocation of the Gas Tax revenue, a list of proposed projects to be funded with SB 1 funds must be adopted. For Fiscal Year 2023-24 the Town is projected to receive $35,305 revenue in gas tax revenue and is included in the proposed budget (See attachment “C”). Also, the Town is required to demonstrate that the revenue and expenditures are included in the Fiscal Year 2023-24 Annual Budget. The funds are proposed to be allocated to the maintenance of Colma Blvd from Junipero Serra Blvd to El Camino Real “Colma Blvd Resurfacing Project” to be constructed in Spring 2024.

ISCAL IMPACT
The adoption of the Road Maintenance and Rehabilitation Account ( RMRA) project list and accompanied resolution will increase the Colma Blvd Resurfacing Project budget from $60,000 to $95,305 and transfer the FY 2023-24 SB1 allocation of $35,305 into the Street Capital Fund 32 to assist in the rehabilitation of Colma Boulevard.

BACKGROUND
On April 28, 2017, the Governor Signed into law Senate Bill (SB) 1, which is known as the Road Repair and Accountability Act of 2017. SB1 legislation increased the per-gallon fuel excise taxes ($0.12 per gallon), as well as increased diesel fuel sales taxes and vehicle registration fees. The Item #3
Staff Report - RMRA Project List and 2023-24 Budget Adjustment Page 2 of 3 use of SB1 funds - focus on using the new funds for basic road maintenance, rehabilitation, and critical safety projects on both the State Highway and local streets and roads system. Jurisdictions and agencies that receive SB1 funding are required to report back to the California Transportation Commission CTC on how those funds are to be expensed or how they were expensed, this required reporting is done on an annual basis.

On November 1, 2017, the State Controller (Controller) began to deposit various portions of this new funding into the Road Maintenance and Rehabilitation Account (RMRA). Although the exact amount has not been determined by the Controller for Fiscal Year 2023-24, the Town of Colma’s RMRA apportionment will include an estimated $35,305 funds that will be expensed per SB 1 Accountability and Transparency Guidelines, adopted on March 21, 2018.

ANALYSIS
The Town of Colma must submit to the California Transportation Commission (CTC) a list of projects to be funded with RMRA funds. To simplify the reporting and administration of the RMRA funds, the proposed Project List consists of adding the RMRA funds to the Colma Blvd Resurfacing Project that will be constructed in the Spring of 2024.

If approved by the C ity Council, the adoption of the project list will appropriate $35,305 in SB1 to the Colma Blvd Resurfacing Project. If approved, Town Staff by way of a Resolution, will be required to provide the annual RMRA project list and expenditure reporting to the CTC.

ENVIRONMENTAL

The City Council’s adoption of the resolution is exempt from environmental review pursuant to the California Environmental Quality Act (CEQA) p er CEQA Guideline 15378(b)(4) as a governmental fiscal activity. It is also exempt on an independent basis pursuant to CEQA Guideline 15301 as an action providing funding for the maintenance of an existing street.

REASONS FOR THE RECOMMENDED ACTION
The recommended actions are a requirement of the State program implementing the tracking of expenditures for the Gas Tax increase adopted by the State Legislature. If the action is not taken prior to July 1, 2023, the Town could potentially lose or not receive the estimated RMRA Gas Tax Funds for Fiscal Year 2023-24.

COUNCIL ADOPTED VALUES
By approving the RMRA funds to be used for the F Street resurfacing Project exhibits a visionary approach to using the allocated funds to promote a safe roadway corridor for vehicles and bicyclists along Colma Boulevard.

CONCLUSION
It is recommended that the City Council adopt a resolution approving R oad Maintenance and Rehabilitation Account (RMRA) Project List for Fiscal Year 2023-2024.

Staff Report - RMRA Project List and 2023-24 Budget Adjustment Page 3 of 3

ATTACHMENTS

A. Resolution Adopting Road Maintenance and Rehabilitation Account (RMRA) Project List for Fiscal Year 2023-24
B. RMRA Project List for FY 2023-24
C. LSR Projected FY2023-24 Revenues - January 2023

Res. 2023-_____, FY 2023-24 SB 1 Project List Page 1 of 3 RESOLUTION NO. 2023 - ____

OF THE CITY COUNCIL OF THE TOWN OF COLMA
R
ESOLUTION ADOPTING A LIST OF PROJECTS FOR FISCAL YEAR 2023-24 FUNDED BY SB 1: THE ROAD REPAIR AND ACCOUNTABILITY ACT OF 2017 PURSUANT TO CEQA GUIDELINE 15301 AND 15378
T
he City Council of the Town of Colma does hereby resolve as follows:

1. Background
(a) Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017 (Chapter 5, Statutes of 2017) was passed by the Legisl ature and Signed into law by the Governor in April 2017 to address the significant multi-modal transportation funding shortfalls statewide; and (b) SB 1 includes accountability and transparency provisions that will ensure the residents of our Town are aware of the projects proposed for funding in our community and which projects have been completed each fiscal year; and
(c) T he Town must adopt by resoluti on a list of projects proposed to receive fiscal year funding from the Road Maintenance and Rehabilitation Account (RMRA), created by SB 1, which must include a description and the location of each proposed project, a proposed schedule for the project’s completion, and the estimated useful life of the improvement; and (d) T he Town, will receive an estimated $35,305 in RMRA funding in Fiscal Year 2023-24 from SB 1; and
(e) T his is the seventh year in which the Town is receiving SB 1 funding and will enable the Town to continue essential road maintenance and rehabilitation projects, safety improvements, repairing and replacing aging bridges, and increasing access and mobility options for the traveling public that would not have otherwise been possible without SB 1; and (f) T he Town has undergone a robust public process to ensure public input into our community’s transportation priorities identifying roadway rehabilitation projects through the Town’s Capital Improvement Program; and
(g) The Town used a Pavement Management System to develop the SB 1 project list to ensure revenues are being used on the most high-priority and cost-effective projects that also meet the communities priorities for transportation investment; and (h) T he Towns allotment of SB 1 funds will assist in the funding of the Colma Boulevard Resurfacing Project; and
(i) T he scope of work for the project will improve the pavement road condition , which will increase the Pavement Condition Index (PCI) for Colma Blvd, and enhance the vehicle safety for Attachment A
Res. 2023-_____, FY 2023-24 SB 1 Project List Page 2 of 3 this section of the roadway, funding these enhancements are Gas Tax / RMRA eligible expenses; and
(i) The Fiscal Year 2023 -24, SB 1 allocation is estimated at $ 35,305 these proposed SB1 funds are to be designated for the “Colma Boulevard Resurfacing Project”; and (m) The SB 1 project list and overall investment in our local streets and roads infrastructure with a focus on basic maintenance and safety, investing in complete streets infrastructure , and using cutting-edge technology, materials and practices, will have significant positive benefits to local and statewide communities.

2. Findings and Order
The City Council finds and orders that:
(a) The foregoing recitals are true and correct.
(b) The City Council hereby authorizes the transfer of FY 2023-24 SB 1 allocation of $35,305 into Street Capital Fund (32).
(c) The following list of newly proposed projects will be funded in -part or solely with Fiscal Year 2023-24 Road Maintenance and Rehabilitation Account revenues:

RMRA 2023-24 New Proposed Project List
Project Title:

Colma Boulevard Resurfacing Project
Project Description: Implementation of road rehabilitation for Colma Blvd from Junipero Serra Blvd to El Camino Real includes base repair, crack sealing, microsurfacing, and street striping and markings.

Project Location:

Colma Blvd from Junipero Serra Blvd to El Camino Real, Town of Colma.

Estimated Project Schedule: Start 04/2024 – Completion 05/2024 Estimated Useful Life: 5-7 Years.

Res. 2023-_____, FY 2023-24 SB 1 Project List Page 3 of 3 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 June 14, 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

Submittal Report
LSR-C15-FY23/24-5264-001
FY 23/24
Submittal Details
Program
Local Streets and Roads Program
Agency
Town of Colma
Date Created
05/30/2023
Date Submitted Date Approved
Address
1198 El Camino Real
City
Colma
State
CA
Zip Code
94014
Contact
Brad Donohue
Contact Title
Public Works Director
Contact Phone
(650) 757-8888
Contact Email
[email protected]
Avg. Network PCI
76 Measurement Date
12/2022
Support Documentation
Town's adopted Resolution No. 2023-XX and Staff Report
specifying the Colma Boulevard Resurfacing Project for approving Road Maintenance and Rehabilitation Account (RMRA) Project List for Fiscal Year 2023-24 funded by SB 1- Road Repair and Accountability Act of 2017.

Additional Information
The Town's apportionment of RMRA fund will be allocated to the Implementation of road rehabilitation for Colma Blvd from Junipero Serra Blvd to El Camino Real, to be constructed in FY 2023-24.

Project Details
Title Description Location Component
Priority
Status
Est. Schedule Useful Life
Assem SenateStart Complete Min Max
Colma
Boulevard
Resurfacing
Project
This project will include: Base repair, crack sealing,
microsurfacing, road striping and pavement marking.

Colma Boulevard from Junipero
Serra Boulevard to El Camino Real
(SR-82) in Town of Colma
Pre-
Construction
New 23/24
04/2024 05/2024
6 8 19 11
Local Streets and Roads - Projected Revenues
Based on State Dept of Finance statewide 2022-23 2023-24 Estimated May 2023 Hwy Users Tax Road Mntnc TOTAL Hwy Users Tax Road Mntnc TOTAL Account Rehab Acct Account Rehab Acct

SAN LUIS OBISPO COUNTY
ARROYO GRANDE 469,478 390,809 860,287 513,820 444,286 958,106 ATASCADERO 784,192 656,095 1,440,286 858,633 745,872 1,604,505 EL PASO DE ROBLES 798,790 668,479 1,467,268 874,636 759,951 1,634,586 GROVER BEACH 328,277 271,872 600,149 359,124 309,074 668,198 MORRO BAY 272,875 224,872 497,748 298,389 255,643 554,033 PISMO BEACH 209,011 171,543 380,553 228,474 195,016 423,490 SAN LUIS OBISPO 1,208,111 1,015,720 2,223,831 1,323,355 1,154,707 2,478,062 County of San Luis Obispo 9,274,107 8,417,628 17,691,735 10,170,235 9,569,462 19,739,698 Total Cities & County: San Luis Obispo 13,344,841 11,817,017 25,161,859 14,626,666 13,434,011 28,060,677

SAN MATEO COUNTY
ATHERTON 178,304 148,799 327,103 194,884 169,161 364,044 BELMONT 701,753 599,482 1,301,236 768,550 681,513 1,450,063 BRISBANE 125,025 103,441 228,466 136,551 117,596 254,146 BURLINGAME 778,600 666,155 1,444,755 852,825 757,309 1,610,134 COLMA 41,594 31,056 72,650 45,055 35,305 80,360 DALY CITY 2,591,092 2,235,232 4,826,324 2,840,149 2,541,092 5,381,242 EAST PALO ALTO 748,873 640,364 1,389,238 820,225 727,989 1,548,214 FOSTER CITY 838,642 718,249 1,556,891 918,672 816,531 1,735,203 HALF MOON BAY 296,588 250,557 547,145 324,506 284,842 609,348 HILLSBOROUGH 287,301 242,500 529,801 314,322 275,683 590,004 MENLO PARK 849,943 728,054 1,577,997 931,065 827,678 1,758,743 MILLBRAE 582,904 497,235 1,080,139 638,308 565,274 1,203,582 PACIFICA 961,110 824,504 1,785,614 1,052,979 937,326 1,990,304 PORTOLA VALLEY 114,854 94,617 209,471 125,396 107,564 232,960 REDWOOD CITY 2,063,197 1,779,391 3,842,588 2,261,463 2,022,876 4,284,339 SAN BRUNO 1,092,127 938,176 2,030,303 1,196,662 1,066,553 2,263,214 SAN CARLOS 766,193 655,391 1,421,585 839,219 745,072 1,584,292 SAN MATEO 2,612,810 2,254,075 4,866,884 2,863,966 2,562,513 5,426,479 SOUTH SAN FRANCISCO 1,640,592 1,412,732 3,053,324 1,798,003 1,606,044 3,404,048 WOODSIDE 137,227 113,161 250,388 149,836 128,645 278,482 County of San Mateo 14,790,276 11,172,599 25,962,875 16,168,167 12,701,413 28,869,580 Total Cities & County: San Mateo 32,199,007 26,105,771 58,304,778 35,240,802 29,677,980 64,918,783 May 2023 CaliforniaCityFinance.com Page 16 of 21

Staff Report re Adoption of the FY 2023-24 Annual Budget Page 1 of 7

STAFF REPORT
T
O: Mayor and Members of the City Council
FROM: Pak Lin, Administrative Services Director
VIA: Brian Dossey, City Manager
MEETING DATE: June 14, 2023
SUBJECT: Adoption of the FY 2023-23 Annual Budget and Salary Schedule R

ECOMMENDATION
Staff recommends that the City Council adopt the following:

RESOLUTION APPROPRIATING FUNDS AND ADOPTING THE ANNUAL BUDGET FOR FISCAL YEAR 2023-2024, PURSUANT TO CEQA GUIDELINE 15378.

RESOLUTION ESTABLISHING THE ACCOUNTING MANAGER POSITION, ADDING IT INTO THE SALARY SCHEDULE, AND ADOPTING THE FY 2023-24 SALARY SCHEDULE PURSUANT TO CEQA GUIDELINE 15378.

EXECUTIVE SUMMARY
The new Fiscal Year for the Town of Colma begins on July 1, 2023 . To conduct business, it is necessary for the City Council to authorize the expenditure of funds.

The attached FY 2023-24 Proposed Budget includes a projection of $ 23.29 million in total revenues for all funds and a budget request of $23.67 million in total expenditures, which consists of $21.2 million in Operating Expenditures, $299,000 in annual Debt Service (Town Hall Certificate of Participation), $1.37 million in Capital Improvement Projects (combine of Capital Program Funds and Internal Service Funds), and $883,000 in 115 Trust expenditures.

The General Fund revenue budget is $19.29 million and the expenditure budget is $18.95 million, generating a projected operating surplus of $0.31 million in FY 20 23-24. The General Fund supports the sewer operation, debt payments, and capital programs through transfers totaling $1.32 million, with $ 298,759 to Debt Service (Fund 43), $ 168,670 to Sewer Fund (Fund 81), $81,155 to COPS/SLESF Fund (Fund 29) and $0.77 million to Capital Improvement Projects (Fund 31 & 32). This reduces the General Fund’s unassigned reserve by $1.01 million.

The operating expenditure budget in other funds includes $1.08 million for Sewer Operations (Fund 81); $ 117,000 for Creekside Villas Opera tions (Fund 83, City Properties); $ 241,155 for Parking Enforcement Operations (Fund 29); $6,000 for Youth Outreach and Crisis Intervention Training (Fund 27); $15,000 for Police Wellness Program (Fund 27); $65,000 for the Colma Cab Item #4
Staff Report re Adoption of the FY 2023-24 Annual Budget Page 2 of 7 Connect program (Fund 23); and, $30,000 for streetlight and traffic signal maintenance (Fund 21).

The preliminary FY 2023-24 Budget was studied on April 26, 2023, the capital program on May 10, 2023, and the proposed FY 2023-24 operating and capital budget on May 24, 2023. Comments from the City Council meetings are incorporated in the document.

In addition to the budget adoption, this report included the salary schedule used for the FY 2023- 24 budget development. Aside from the Accounting Manager position, the pay rate in the salary schedule had been approved by the City Council in prior meetings. As for the Accounting Manager position, the schedule below is comparable with the average pay rates within San Mateo County and is consistent with the Town’s current pay structure.

The full salary schedule is available as Exhibit B to the Resolution

FISCAL IMPACT
The FY 20 23-24 Proposed Budget requests an appropriation of $21.12 million in Town -Wide Operating Expenditures, $298,759 in Debt Service, and $ 1.37 million in Capital Improvement Projects. The budget includes a total transfer out of $1.44 million, with:

• General Fund (Fund 11) transfers $298,759 to the debt service operation, $515,000 to the non-street capital program, $ 254,000 to the street capital program, $ 168,670 to sewer operations, and $81,155 to COPS/SLESF fund.
• Gas Tax & RMRA (Fund 21) transfers $31,000 to the street capital program, • Measure A (Fund 22) transfers $60,000 to the street capital program, and • Measure W (Fund 26) transfers $30,000 to the street capital program.

The FY 202 3-24 budget also includes the use of $1.51 million of General Fund Unassigned Reserves to support the programs listed above. Table 1 below summarizes the projected General Fund reserve balances for June 30, 2023.

Step 1 Step 2 Step 3 Step 4 Step 5

65.82$ 69.11$ 72.56$ 76.19$ 80.00$ Hourly
Table 1
Reserves Summary Estimate Budget
@ June 30, 2018 2019 2020 2021 2022 2023 2024
General Funds 24,456,213 25,182,278 23,833,432 27,285,998 27,479,724 28,018,447 26,503,877 Special Revenues Funds 370,584 717,755 880,801 588,827 678,418 890,880 847,002 Debt Services Fund 2,541 2,620 1,296 (807) 39 1,291 1,352 Capital Funds 8,015,221 3,000,857 3,617,099 2,426,273 3,141,194 1,487,182 1,487,182 Internal Service Funds 651,891 634,930 754,688 740,887 816,185 846,185 876,185 115 Trust Funds 2,813,567 5,164,562 6,540,968 7,643,752 9,465,107 10,373,941 11,282,774 Enterprise Funds - 102,215 143,283 237,527 305,213 1,398,009 1,636,695 Total Reserves (All Fund) 36,310,017 34,805,217 35,771,567 38,922,457 41,885,880 43,015,934 42,635,067

Staff Report re Adoption of the FY 2023-24 Annual Budget Page 3 of 7

BACKGROUND
The budget is an annual planning tool that communicates priorities and sets the Town’s operating and spending policy for the year. The City Manager is responsible for presenting a budget to the City Council, in accordance with Colma Administrative Code Section 4.01 Division 2. The financial objective of the bud get is to ensure that there are sufficient funds to meet ongoing spending.

Special projects, where spending is generally one-time in nature, can utilize reserves.

The preliminary budget presented at the April 26 , 2023 City Council meeting included $21.42 million in total revenues, $21.36 million in total expenditures, and $548,584 in total transfers to support debt services and other operating funds.

The FY 2023-24 through FY 2028-29 capital program was presented during the second budget study session on May 10, 2023. The capital program included $14.16 million of funded projects, $1.37 million in new requests (FY 2023-24), and $57.31 million in future and unfunded projects (FY 2024-25 and thereafter) – making a total 5-Year capital program of $72.83 millio n. The unfunded portions of the program are waiting for available funding before design or construction starts.

In preparing the draft budget document, staff made the following numerical adjustments:
• General Fund Expenditures were reduced by $5,811 due to cleaning up budgetary numbers. The number presented at the April 28, 2023 Council meeting included budget for the Town Annex facility operation, which was merged with Town Hall facility operations beginning in 2019.
• The Special Revenues & Debt Fund expenditures increased by $65,000 due to accounting for the cost to operate the ride-share program to assist residents with mobility challenges. • The Capital Program and vehicle replacement fund expenditures in Table 4 are consistent with the May 10, 2023 CIP Bud get Study Session. The Total CIP changed because duplicate projects were removed from the Streets, Sidewalk, and Bikeway categories. Two future unfunded projects were listed under the Active and Future Unfunded table, resulting in the higher budget total than needed.
• The Trust Fund data was not included in the April 28, 2023 Council meeting information.

The adjusted numbers in Table 2 below were presented to the City Council on May 24, 2023.

General Fund Reserves Estimate Budget
@ June 30, 2018 2019 2020 2021 2022 2023 2024
Committed Reserves (12)
Accrued Leave Payout 42,000 650,000 715,000 605,670 1,064,097 1,159,620 652,833 Budget Stabilization 14,900,000 12,000,000 12,000,000 12,000,000 15,000,000 15,000,000 15,000,000 Debt Reduction 600,000 600,000 600,000 600,000 600,000 600,000 600,000 Assigned Reserves (11)
Litigation 100,000 100,000 100,000 100,000 100,000 100,000 100,000 Insurance 100,000 100,000 100,000 100,000 100,000 100,000 100,000 Disaster 750,000 750,000 750,000 750,000 750,000 750,000 750,000 Unassigned (11, 19) 7,964,213 10,982,278 9,568,432 13,130,328 9,865,627 10,308,827 9,301,044 Total Reserves (All Fund) 24,456,213 25,182,278 23,833,432 27,285,998 27,479,724 28,018,447 26,503,877 Staff Report re Adoption of the FY 2023-24 Annual Budget Page 4 of 7

The proposed FY 2023-24 Operating and Capital Budget (Attachment C) incorporates City Council’s feedback from the prior two study sessions and the changes discussed in the Analysis.

ANALYSIS
The FY 2023-24 Budget includes a projection of $23.29 million in total revenues for all funds and a budget request of $23.67 million in total expenditures, which consists of $22.01 million in Operating Expenditures, $296,000 in annual Debt Service (Town Hall Certificate of Participation) and $1.37 million in Capital Improvement Projects (combine of Capital Program Funds and Internal Service Funds).

The proposed FY 2023-24 Operating and Capital Budget (Attachment C) includes the following major initiatives:

• Election Consultant ($100,000). The budget is to contract with an election consultant to research and prepare the Town for the next steps in potential new revenues. • Accounting Manager ($280,000). The addition of a new accounting manager effective July 1, 2023 to oversee the accounting function. This position will strengthen the finance department and is part of the succession planning strategy. • City Manager ($65,000). The increase in City Manager compensation is a contingency budget to allow for overlap s and to offer the City Council flexibility in the contract negotiation.
• Dispatcher ($132,000). The 24/7 dispatch operation will be effective July 1, 2023. The increase in budget reflects the fully-burdened cost of an additional dispatcher. o The increase in dispatch is offset by the reduction in overtime cost, from the FY 2022-23 Estimated Actual. Resulting in a net personnel expenditure increase of $70,000 in the Dispatch/Communication department.
• Pension and OPEB Contribution. The FY 2023-24 budget includes 100% contribution based on the actuarially determined contributions to offset future rises in unfunded liabilities.
• 100
th Year Celebration ($90,000 in operation and $100,000 in Capital). The celebration included production of a film, commemorative memo rabilia and other preparation costs which will take place in FY 2023-24. The actual celebration activities will occur in FY 2024-25.

Summary of Activities
Town-wide Financial
FY 2023-24 General Funds Capital Funds
Enterprise
Funds Trust Funds Total
Operating Activities
Revenues 19,367,714$ 353,184$ 255,000$ 250,000$ 1,270,570$ 1,791,847$ 23,288,315$ Expenditures 19,564,699 655,914 1,145,000 220,000 1,200,554 883,014 23,669,181 Operating Surplus / (Deficit) (196,986) (302,730) (890,000) 30,000 70,016 908,834 (380,866) Net Transfers In/(Out)
Debt Service (43) (298,759) 298,759 0 0 0 0 0 Sewer Operations (81) (168,670) 0 0 0 168,670 0 0 Parking Enforcement (29) (81,155) 81,155 0 0 0 0 0 Capital Program (31, 32) (769,000) (121,000) 890,000 0 0 0 0 Net Transfers In/(Out) (1,317,584) 258,914 890,000 0 168,670 0 0 Special
Revenues &
Debt Funds
Vehicle
Replacement
Fund
Fund Surplus / (Deficit)
"Change in Fund Balance" (1,514,570) (43,816) - 30,000 238,686 908,834 (380,866) Staff Report re Adoption of the FY 2023-24 Annual Budget Page 5 of 7 • Transfer to COPS/SLESF Grant Fund. The COPS/SLESF reserve has been depleted.

As a result, General Fund transfers are needed in the amount of $52,306 in FY 2022- 23 and $81,155 in FY 2023-24. These numbers reflect the maximum transfer amounts. Actual transfers will be based on the actual deficit of the fund at the end of the year.

Accounting Manager Classification

The Accounting Manager classification is a new position to be added to the Colma’s Salary Schedule effective June 25, 2023. In determining the appropriate salary range, staff researched the pay ranges of similar positions, such as Financial Services Manager and Finance Manager.

Since some agencies had a Step 6, to ensure the average is calculated correctly, the hourly rate in the blue boxes are the same as those in the corresponding Step 5.

The proposed salary range is within the San Mateo County average.

Next, the proposed salary range is compared to the Town’s Management Analyst III and Administrative Services Director ranges to determine reasonableness.

Management Analyst III
Step 5
Accounting Manager
Step 1
Accounting Manager
Step 5
Admin Services Director
Step 1
$64.80 $65.82 $80.00 $82.10
[a] [b] [c] [d]

Differential
[b]/[a]-1x100%
3%
[d]/[c]-1x100%
2%

The differential is within 5% and is consistent with the intent of the position, to allow career growth within the finance department without a large learning gap.

Transfers Summary
Table 5 below summarizes the General Fund transfer history and the FY 2023-24 transfer summary by funds.

Table 3: Compensation Comparison
Accounting Manager and Equivalent
EmployerName Position Step 1/Min Step 2 Step 3 Step 4 Step 5 Step 6/Max San Mateo Accounting Manager 63.11$ 65.96$ 68.93$ 72.03$ 75.28$ 75.28$ Belmont Accounting Manager (Controller) 58.73$ 61.67$ 64.75$ 67.99$ 71.39$ 74.96$ Redwood City Financial Services Manager 75.94$ 102.51$ Brisbane Financial Services Manager 61.58$ 64.65$ 67.89$ 71.29$ 74.86$ 74.86$ Pacifica Financial Services Manager 60.75$ 74.94$ San Carlos Financial Services Manager 71.71$ 75.29$ 79.06$ 83.01$ 87.17$ 87.17$ South San Francisco Financial Services Manager 66.13$ 69.44$ 72.91$ 76.56$ 80.39$ 80.39$ Highest 75.94$ 75.29$ 79.06$ 83.01$ 87.17$ 102.51$ Lowest 58.73$ 61.67$ 64.75$ 67.99$ 71.39$ 74.86$ Average 65.42$ 67.40$ 70.71$ 74.18$ 77.82$ 81.44$ Colma Accounting Manager 65.82$ 69.11$ 72.56$ 76.19$ 80.00$ Hourly
Staff Report re Adoption of the FY 2023-24 Annual Budget Page 6 of 7

GANN Limit
As part of the Budget exercise, the Town prepares the Appropriation Limit in accordance with State Law. The Limit is calculated by multiplying the adopted Limit from the previous year by factors reflecting economic changes. The laws regulatin g the application of the Limit forbid an agency from appropriating specific funds that would exceed the Limit. The restriction applies to appropriated monies categorized as " Proceeds of Taxes." The Limit carries forward each year and is subject to an adjustment in accordance with a specified formula.

The new 2023-24 Appropriations Limit is included in the budget document but will be part of the June 28, 2023 Regular City Council meeting for consideration and adoption.

Reasons For the Recommended Action/Findings
Adoption of a budget is required for operations to continue in FY 2023-24.

Council Adopted Values

Approval of the FY 2023-24 Annual Budget is the
responsible action because the City Council has
studied the budget in April and May and considered various budgetary options, including considering community input.

Alternatives

1. Adopt a reduced or modified FY 2023-24 budget appropriation.

2. Adopt one month of the operating budget and conduct further study of the FY 2023-24 Budget. This action may result in operating and capital projects delay.

CONCLUSION
Staff recommends that the City Council conduct a public hearing and adopt the attached resolution appropriating funds and adopting the 2023-24 Proposed Budget.

Table 5:

Transfers in/(out) from
General Fund
Transfers In - 29,499 15,900,000 65,000 113,027 3,000,000 - - - Transfers (Out) (5,848,997) (1,183,819) (19,232,053) (459,084) (624,554) (4,067,781) (83,496) (611,521) (1,317,584) Net Transfers Out of GF (5,848,997) (1,154,320) (3,332,053) (394,084) (511,527) (1,067,781) (83,496) (611,521) (1,317,584) FY 2023-24 Budget General Special Debt General Street Sewer Transfers Summary Fund Revenues Services Capital Capital Operations Total General Fund (11, 12, 19) (1,317,584) 81,155 298,759 515,000 254,000 168,670 - Gas Tax & RMRA (21) (31,000) 31,000 -
Measure A (22) (60,000) 60,000 -
Measure W (26) (30,000) 30,000 -
Total Transfer by Fund
Categories (1,317,584) (39,845) 298,759 515,000 375,000 168,670 - 2022-23
Budget
Actual Thru
Mar 23
2022-23
Estimate
2023-24
Proposed
2017-18
Actual
2018-19
Actual
2019-20
Actual
2020-21
Actual
2021-22
Actual
Table 5
Staff Report re Adoption of the FY 2023-24 Annual Budget Page 7 of 7

ATTACHMENTS
A. Resolution Appropriating Funds and Adopting the 2023-24 Proposed Budget, o Exhibit A to Resolution: FY 2023-24 Town-Wide Financial Summary B. Resolution Adopting the Salary Schedule for FY 2023-24 o Exhibit B to Resolution: Salary Schedule Effective June 25, 2023 C. FY 2023-24 Proposed Budget

Res 2023-##, Adoption of FY 2023-24 Annual Budget Page 1 of 5 RESOLUTION NO. 2023-##

OF THE CITY COUNCIL OF THE TOWN OF COLMA
R

ESOLUTION APPROPRIATING FUNDS AND ADOPTING THE ANNUAL BUDGET FOR FISCAL YEAR 2023-24, PURSUANT TO CEQA GUIDELINE 15378
The City Council of the Town of Colma does resolve as follows.

1. Background
(a) The City Manager’s budget message, the proposed budget, and all calculations and documentation upon which this resolution is based have been available to the public for more than fifteen days for review;
(b) The City Council conducted a study session and public meeting on the pr eliminary budget report on April 26 , 20 23, the capital program on May 10 , 202 3, and the complete FY 2023-24 Proposed Budget document was distributed and available on the Town website on May 24, 2023;
(c) A public hearing was held on June 14, 2023 on the proposed budget; and (d) The City Council duly considered the proposed budget, the City Manager’s budget message, and public comments, if any, thereon.

2. Findings and Order.
(a) Budget Approval. The 2023-24 budget proposed by the City Manager, dated July 1, 2023, shall be, and hereby is, adopted as the budget for the Town of Colma for Fiscal Year 2023-24.
(b) Authorization for the use of reserves. Colma Administrative Code 4.01.180 (b) requires City Council approval for the use of reserves above $50,000. The maximum amount of reserves needed for FY 2023-24 is $1.32 million to fund the FY 2023-24 debt, capital, parking, and sewer programs.
(c) Summary of Appropriations. A summary (Exhibit A) is attached hereto and by reference made part of this Resolutio n, reflects the Fiscal Year 20 23-24 Budget (All Funds) for the Town of Colma.
(d) Clerical Adjustments. The City Manager shall be, and hereby is, authorized to adjust the budget pursuant to the provisions of section 4.01.070 of the Colma Administrative Code to make such other adjustments necessary to correct any clerical or technical errors in the proposed budget, provided that the City Manager makes a written report of all corrections or adjustments to the City Council within the timelines provided for in the Colma Administrative Code.
(e) Department Limitation. The City Council authorizes the e xpenditure of funds for the items specified in the budget, provided th at the total expenditures for the department shall not exceed the total budget by fund, for the department.

Attachment A
Res 2023-##, Adoption of FY 2023-24 Annual Budget Page 2 of 5

(f) Staffing. The number and classifications of employment positions shown in the proposed budget is hereby approved as the authorized staffing level for the Town. The City Manager and each department head may not expand the number of full -time equivalent employees beyond that shown as the authorized staffing level for the Town without specific approval of the City Council.
(g) Purchasing Ordinance. All expenditures for services , goods, or public works projects must comply with the Town’s P urchasing and Contracting O rdinance (Subchapter 1.06 of the Colma Municipal Code).
(h) Administration of Annual Budget. The City Manager shall be responsible to administer the Budget and financial records and the City Council authorization includes the following administrative actions as may be required during the year:
(i) Transfer budgeted amounts between line items, provided that the transfer is within the same fund, and within the same Department. (ii) Increase grant funded revenue and expenditure budgets. Changes may be administratively processed, when revenue estimates exceed the amount identified in the Budget due to increases in grant revenues, as verified by financial records. The adjustment will also account for increased expenditures in an amount not to exceed the amount of increased grant revenue. Increased appropriations shall continue to be documented in the financial records and conveyed to the City Council as part of the quarterly financial reports.
(iii) Make transfers among the various funds designated as “Transfers In / Transfers Out”. The FY 202 3-24 Budget document. All fund transfers shall be recorded in the financial records.
(iv) Administratively adjust the Fiscal Year 202 3-24 Operating Budget appropriations to account for the carryover of unspent 20 22-23 appropriations for contracts entered into before June 30, 20 23, where funds are encumbered. The City Manager shall use discretion in appro ving carryovers and all such adjustments shall be clearly recorded in the Town financial records. These amendments shall be identified and included in the Fiscal Year 2023-24 quarterly financial report.
(v) Administratively adjust the Fiscal Year 202 3-24 Capital Project appropriations to account for the carryover of unspent appropriations from Fiscal Year 2022-23. All such adjustments shall be clearly recorded in the Town financial records and shall only be for projects that remain incomplete as of June 30, 2023.

3. Reserves
The City Council hereby declares the following classifications of reserves (Net Income):
(a) A Debt Reduction reserve shall be recorded in the General Fund in the amount of Res 2023-##, Adoption of FY 2023-24 Annual Budget Page 3 of 5

$600,000 as of June 30, 2024. This amount represents a minimum of two years of COP Debt Service. (Committed Fund Balance – Designated by City Council) (b) The Budget Stabilization Reserve as of June 30, 2024 is established at $1 5,000,000, being the amount sufficient to ensure continuity of operations in the event of a severe economic downturn, which amount is hereby determined to be 100% (rounded to the nearest $100,000) of the General Fund expenditures for the prior fiscal year. The exact amount of this reserve shall be determined based on the final audit and fin ancial statements. (Committed Fund Balance – Designated by City Council)
(c) Accrued Leave Payout Reserve shall be recorded in the General Fund in the amount of $652,833 as of June 30, 2024. (Committed Fund Balance – Designated by City Council) (d) Assigned Fund Balances – General Fund: Assigned fund balance includes amounts intended to be used by the Town for specific purposes, subject to change. The City Council authorizes the City Manager to establish the following assignments in the General Fund:
(i) Litigation Reserve of $100,000, which may fund expenditures in the event of extraordinary legal expenses.
(ii) Insurance Reserve in the amount of $100,000, which may fund expenditures in the event of extraordinary insurance claims and related expenses. (iii) Disaster Response and Recovery in the amount of $750,000 which may fund expenditures in the event of a catastrophic event.
(e) Assigned Fund Balances – Capital Project Fund / Fleet Replacement Fund: All reserves in the Capital Project Fund and Fleet Replace ment Fund shall be recorded as assigned for future projects. Changes in the assignment shall be subject to City Council action. (f) General Fund 2023-24 – Decrease Reserve: The proposed budget estimates $ 1,007,783 reduction in unassigned reserves.

4. Transfer to Unassigned Reserve
All General Fund net income on hand on June 30, 202 3, which is not designated for a specific reserve category shall be recorded in the Unassigned Reserve. //
//
//
//
Res 2023-##, Adoption of FY 2023-24 Annual Budget Page 4 of 5

Certification of Adoption
I certify that t he foregoing Resolution No. 2023 -## was duly adopted at a regular meeting of the City Council of the Town of Colma held on June 14, 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

Res 2023-##, Adoption of FY 2023-24 Annual Budget Page 5 of 5

“EXHIBIT A”: SUMMARY OF APPROPRIATIONS FY 2023-24

Town-wide Financial
General Funds
(11, 12, 19)
Special
Revenues &
Debt Funds
(21, 22, 23,
24, 25, 26, 27,
29, 43)
Capital Funds
(31, 32)
Vehicle
Replacement
Fund
(61)
Trust Funds
(71, 72)
Enterprise
Funds
(81, 82, 83) Total
Revenues by Categories
Sales tax 13,600,000 0 0 0 0 0 13,600,000 Cardroom tax 4,200,000 0 0 0 0 0 4,200,000 Property and other taxes 811,550 0 0 0 0 0 811,550 Licenses and permits 231,114 0 0 0 0 0 231,114 Fines and forfeitures 99,472 0 0 0 0 0 99,472 Use of money and property 111,702 62 0 0 433,023 180,300 725,087 Revenues from other agencies 44,287 353,122 235,000 0 0 0 632,409 Charges for current services 96,302 0 0 0 0 1,090,270 1,186,572 Allocations 109,087 0 0 250,000 0 0 359,087 Other revenues 64,200 0 20,000 0 1,358,824 0 1,443,024 Total Revenues 19,367,714 353,184 255,000 250,000 1,791,847 1,270,570 23,288,315 Expenditures by Function
General Government 5,432,733 298,759 0 0 883,014 0 6,614,506 Public Safety 9,300,126 262,155 0 0 0 0 9,562,281 Public Works 2,954,889 30,000 0 0 0 1,083,943 4,068,832 Facility Operations 807,123 0 0 0 0 116,611 923,734 Capital Improvement Projects 0 0 1,145,000 220,000 0 0 1,365,000 Recreation 1,069,828 65,000 0 0 0 0 1,134,828 Total Expenditure by Function 19,564,699 655,914 1,145,000 220,000 883,014 1,200,554 23,669,181 Operating Surplus/ (Deficit) (196,986) (302,730) (890,000) 30,000 908,834 70,016 (380,866) Other Activities
Transfers In 0 379,914 890,000 0 0 168,670 1,438,584 Transfers (Out) (1,317,584) (121,000) 0 0 0 0 (1,438,584) Net Transfers In/(Out) (1,317,584) 258,914 890,000 0 0 168,670 0 Fund Balance
Change in Fund Balance (1,514,570) (43,816) - 30,000 908,834 238,686 (380,866) Projected Beginning Fund
Balance @ 7/1/23 27,955,775 892,170 1,487,181 846,185 10,436,612 1,398,009 43,015,933 Ending Fund Balance 26,441,206 848,354 1,487,181 876,185 11,345,446 1,636,694 42,635,067

Res 2023-##, Adoption of Salary Schedules in FY 2023-24 Page 1 of 3 RESOLUTION NO. 2023-##

OF THE CITY COUNCIL OF THE TOWN OF COLMA
R

ESOLUTION ESTABLISHING THE ACCOUNTING MANAGER POSITION, ADDING IT INTO THE SALARY SCHEDULE , AND ADOPTING THE FY 2023-24 SALARY SCHEDULE PURSUANT TO CEQA GUIDELINE 15378
The City Council of the Town of Colma does resolve as follows.

1. Background
(a) Government Code sections 20636 and 7522.34 and Title 2 CCR sections 570.5 and 571.1 state that payrates must be reported pursuant to a publicly available pay schedule that has been duly approved and adopted by the employer in accordance with applicable public meeting laws; (b) The FY 2023-24 Budget includes the addition of a new Accounting Manager Position; (c) The salary range below for the Accounting Manager is compared to the salary ranges for Accounting Manager and Financial Services Manager positions within the County of San Mateo; (d) The salary scale for the Accounting Manager is set as followed:

Accounting Manager
STEP 1 2 3 4 5

65.90 69.20 72.60 76.20 80.00
(
e) Exhibit B summarizes the Colma’s pay schedule for all positions effective June 25, 2023.

2. Findings and Order.
(a) The City Council hereby establishes the Accounting Manager position, adds it into the Town’s salary schedule, and amends the pay or salary schedule, as detailed in Exhibit B, attached hereto and incorporated by reference, to memorialize the changes proposed by this Resolution, with the applicable pay or salary for each position listed, in compliance with Title 2 of the California Code of Regulations Section 570.5.
(b) The Accounting Manager position is subject to all future cost of living adjustments similar to other Colma positions.
//
//
Attachment B
Res 2023-##, Adoption of Salary Schedules in FY 2023-24 Page 2 of 3

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 June 14, 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

Res 2023-##, Adoption of Salary Schedules in FY 2023-24 Page 3 of 3

Town of Colma Pay Schedule (Effective June 25, 2023) Exhibit B Proposed Resolution June 14, 2023
1 2 3 4 5 6
Position Title Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Ord/Reso
Number
Add'l
Incentive Payroll Ref
Elected Officials (Monthly Compensation)
Mayor & City Council 961.00 ORD 784
Regular/Casual/Temporary Employees (hourly rate, compensated on a biweekly basis) Accounting Manager 65.82 69.11 72.56 76.19 80.00 - Reso 2023-xx (10)(11) 8hrm Accounting Technician 43.85 46.05 48.36 50.77 53.32 - Reso 2021-44 (10)(11) 8acct Administrative Services Director 82.41 86.54 90.86 95.40 100.18 - Reso 2021-44 (11) 8acm Administrative Technician I 40.93 42.98 45.13 47.38 49.74 - Reso 2021-44 (10)(11) 8at1 Administrative Technician II 42.98 45.13 47.38 49.74 52.24 - Reso 2021-44 (10)(11) 8at2 Administrative Technician III 42.98 45.13 47.38 49.74 52.24 54.85 Reso 2021-44 (10)(11) 8at3 City Clerk 54.85 57.59 60.47 63.49 66.66 - Reso 2021-44 (10)(11) 8clrk1 City Manager 111.74 - - - - - Reso 2022-03 (9) mgr Community Service Officer 39.93 41.93 44.02 46.22 48.53 - Reso 2021-44 (10)(11) 8cso Executive Assistant to Chief of Police 42.98 45.13 47.38 49.74 52.24 54.85 Reso 2021-44 (10)(11) 8at3 Facility Attendant 19.60 20.60 21.60 22.70 - - Reso 2022-37 (11) 8fa Human Resources Manager 60.08 63.09 66.24 69.56 73.04 - Reso 2021-44 (10)(11) 8hrm Intern 24.75 26.00 27.30 28.70 30.15 - Reso 2022-37 (11) intr Maintenance Technician I 40.02 42.02 44.12 46.33 48.65 - Reso 2021-44 (7)(8)(10)(11) 8mt1 Maintenance Technician II 42.02 44.12 46.33 48.65 51.08 - Reso 2021-44 (7)(8)(10)(11) 8mt2 Maintenance Technician III 42.02 44.12 46.33 48.65 51.08 53.64 Reso 2021-44 (7)(8)(10)(11) 8mt3 Management Analyst I 45.58 47.86 50.25 52.76 55.40 - Reso 2021-44 (11) 8ma1 Management Analyst II 49.29 51.75 54.35 57.07 59.92 - Reso 2021-44 (11) 8ma2 Management Analyst III 53.31 55.97 58.77 61.71 64.80 - Reso 2021-44 (11) 8ma3 Police Chief 89.38 93.84 98.55 102.49 106.36 - Reso 2021-44 (1)(11) chief Police Commander 80.95 84.99 89.26 93.71 98.39 - Reso 2021-44 (1)(11) 8pcmd Police Dispatcher / Clerk 49.96 51.34 52.74 54.12 55.49 - Reso 2021-43 (6)(4)(11) clerical Police Dispatcher/Records Supervisor 60.21 61.87 63.56 65.23 66.91 - Reso 2021-43 (2)(4)(11) supervisor Police Officer - Reserve 55.90 - - - - - Ord 773 pdres Police Officer 1 55.90 58.70 61.64 64.72 - - Reso 2021-42 (1)(3)(5)(11) 8po1 Police Officer 2 58.14 61.05 64.11 67.31 - - Reso 2021-42 (1)(3)(5)(11) 8po2 Police Officer 3 59.27 62.24 65.35 68.60 - - Reso 2021-42 (1)(3)(5)(11) 8po3 Police Sergeant 1 70.86 72.33 73.83 77.91 - - Reso 2021-42 (1)(3)(5)(11) 8sgt1 Police Sergeant 2 73.69 75.22 76.77 81.03 - - Reso 2021-42 (1)(3)(5)(11) 8sgt2 Police Sergeant 3 75.11 76.66 78.24 82.59 - - Reso 2021-42 (1)(3)(5)(11) 8sgt3 Public Works Maintenance Supervisor 51.10 53.66 56.34 59.17 62.11 - Reso 2021-44 (7)(8)(10)(11) 8mts Recreation Coordinator 39.91 41.91 44.01 46.20 48.50 - Reso 2021-44 (10)(11) 8recc Recreation Leader 15.50 16.30 17.10 18.00 - - Reso 2022-37 (11) 8rl Recreation Manager 47.70 50.08 52.58 55.22 57.97 - Reso 2021-44 (10)(11) recmgr Senior Recreation Leader 19.60 20.60 21.60 22.70 - - Reso 2022-37 (11) 8rls Student Aide 15.50 16.30 17.10 18.00 - - Reso 2022-37 (11) 8sta Additional Incentive Summary of Effective Ordinance and Resolution (1) These positions receive a $1,025 per year uniform allowance Ord 773 Reinstatement of Reserve Officer Program - up to 4 Reserve Officers (Adopted 12/13/2017) (2) This position receives a 5.0% incentive for CAD Administrator Ord 784 City Council Compensation (Adopted 11/14/2018) (3) These positions receive an additional 5% Holiday Pay Reso 2004-36 Establishment of Police Recruit Program - 95% of Police Officer Step 1 (5/12/2004) (4) These positions receive a $774.73 per year uniform allowance Reso 2020-07 Addition of Intern and Student Aide Classifications and Compensations (Adopted 2/26/2020) (5) These positions may receive a 5% incentive for Acting Commander, Acting Sergeant, Reso 2020-32 Reclassify Chief of Police position from contract to appointed by City Manager (CC Mtg 7/8/2020) Officer in Charge, Training Officer, and/or Detective Reso 2021-03 Additional of Management Analyst I/II/III Series (CC Mtg 01/13/2021) (6) This position may receive a 2.5% incentive for Back-up CAD Administrator Reso 2021-30 Minimum Wage Adjustment for Part-Time Staff (CC Mtg 9/22/2021) (7) These positions may receive $120 per week stand-by pay Reso 2021-42 2% COLA for POA from Dec 26, 2021 to Jun 30, 2024 (CC Mtg 12/08/2021) (8) These positions receive an in kind uniform allowance of $68.67 per pay period Reso 2021-43 2% COLA for CRA from Dec 26, 2021 to Jun 30, 2024 (CC Mtg 12/08/2021) (9) This position receives a $300 monthly automobile allowance Reso 2021-44 2% COLA for Unrepresented from Dec 26, 2021 to Jun 30, 2024 (CC Mtg 12/08/2021) (10) These positions may received 5% out of class pay Reso 2022-03 City Manager Contract Amendment 4 (Adopted 1/12/2022) (11) These positions may receive retention pay (2.5% @ 10 years; 5.0% @ 20 years) Reso 2022-37 Minimum Wage Adjustment for Part-Time Staff (Adopted 10/26/2022) Reso 2023-xx Addition of Accounting Manager (CC Mtg 06/14/2023)

1 Attachment C

2 Preface
Budget Cover
The picture (right) is linked to the full PDF document . (link coming soon )

About this Document
The Fiscal Year 2023 -24 Budget is the Town of Colma’s
operating and capital plan for the year.

About the Cover
Photos in order from the top going clockwise :

• C.A.P.E. at National Night Out
• Holiday Senior Luncheon
• Town of Colma logo
• Cinema at the Cemetery
• Police Department Swearing- In
• Stuff the Cruiser
• Colma Town Hall (center)
Ele ct e d Officials and Appoint e d
Officials
Elected Officials:
• Joanne F. del Rosario (Mayor)
• John Irish Goodwin (Vice Mayor)
• Ken Gonzalez (Council Member)
• Carrie Slaughter (Council Member)
• Helen Fisicaro (Council Member)

Appointed City Officials:
• City Manager – Brian Dossey
• Chief of Police – John Munsey
• Administrative Services Director – Pak Lin
• Recreation Manager – Angelika Abellana

Planning, Building, Engineering and Legal Services are
contracted out.

3 Table of Contents
The contents below are linked to the corresponding section of the document. Clicking on the section title or the page number will bring you directly to that section of the document.

Introductory

Preface ..................................... 1
Budget Award .......................... 4
Introduction ............................ 6
Navigating Through the
FY 2023-24 Budget .................. 6
City Manager's Message ......... 7
Budget-At-A-Glance ............... 10
Colma Profile ......................... 12
Colma Revenues Profile ........ 15
Major Employers in Colma ..... 16
Budget Overview .................. 17
Budget Development ............. 17
Basis of Budgeting ................. 18
Economic Assumptions for FY
2023-24 .................................. 19
Budget Analysis ..................... 19
Town-Wide Financial Summary
for Fiscal Year ........................ 19
General Fund Budget ............ 22
Inter-Fund Transfers Summary
............................................... 27
Projected Reserve Balance ... 28
Budget Detail

Departmental Budget ............ 29
General Government ............. 33
City Council ..................... 42
City Attorney ................... 47
City Manager/City Clerk .... 51
Human Resources ........... 55
Finance........................... 59
General Services ............. 63
Debt Services .................. 68
Other Government al
Activities ......................... 72
Public Safety ......................... 74
Police Administration ........ 83
Police Patrol .................... 87
Police Communications .... 91
Police Community Services
...................................... 95
Public Works & Planning ..... 100
Engineering & Building ... 111
Public Works Maintenance
.................................... 115
Planning ....................... 120
Facility Operations ......... 125
Recreation .......................... 130
Capital Improvement Plan ... 140
Capital Program Overview
.................................... 140
Streets, Sidewalks, & Bikeways
........................................... 146
Sewer & Storm Drains ........... 166
City Facilities & Long -Range
Plans ................................... 170
Major Equipment, Technology &
Fleet .................................... 186
Supplementary

Financial Summaries &
Forecast
............................. 194
Historical Revenues and
Expenditures (All Funds) ..... 194

Financial Summaries ........... 198
Appendix ............................ 204
Appropriation Limit .............. 204
Staffing List .......................... 206
Description of Funds ........... 207
Glossary of Terms ............... 211
Resolutions .......................... 227
Budget Adoption ............ 227
GANN Limit ................... 228

4 Budget Award

The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentat ion Award to the Town of Colma, California, for its annual budget for the fiscal period beginning July 1, 2022.

In order to receive this award, a government unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device.

This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements and we are submitting it to GFOA for award consideration.

5 Introduction 6
Introduction

Navigating Through the FY 2 0 23-24 Budget – pending update (Ent ire Sect ion)
The Town of Colma’s FY 2023-24 Budget is available in two forms – the online interactive version and the printed version. The online interactive version can be found at:
https://stories.opengov.com/colmaca/published/3ydEAPqhh9 While the information in both versions are the same, the presentation is altered to allow maximum usability. For example, some of the charts in the online version allows users to scroll down to reveal the tabulated data. Readers of the printed version will not have such functionality and therefore an image of the tabulated data is presented below in every chart. This also applies to video transcripts and slideshow presentations.

Additionally, the following descriptions on how to navigate through the budget pertains only to the printed version. The online version will have a YouTube video link with instructions that are relevant to the online user.

Navigating Through the Printed or PDF Document
The document is organized into sections with introductions and overviews in the beginning of the document, departmental and the capital project budget information in the middle, and financial and other information at the end. Due to the size of the document, bookmarks are created in the PDF online version, and the navigation buttons below the banner, and above, are also linked to the corresponding section.

Introduction 7
City Manager ’s Message
TO: Mayor and Members of the City Council
FROM: Brian Dossey, City Manager
MEETING DATE : June 10, 2023
SUBJECT: FY 2023-24 Proposed Budget

Madam Mayor del Rosario, Members of the City Council, Colma residents and visitors, I am pleased to present the FY 2023- 24 Proposed Budget for the Town of Colma. It continues the outstanding efforts by the Town to provide municipal services to our residents and businesses. The FY 2023- 24 Proposed Budget was prepared using the guiding principles stated in the Town of Colma’s Value Statement, which can be found in the Town’s Website at www.colma.ca.gov.

The Town of Colma prides itself on our dedication to maintaining and enhancing a strong s ense of community and our dedication to partnering with our business communities to promote and encourage commerce.

FY 2022-23 Key Accomplishments
With the closure of the Colma 2020- 2022 Strategic Plan, the Town is proud to have accomplished several key goals that were part of the 2020-2022 Strategic Plan.

In the area of Resiliency, the Town sold the 1365 Mission Road rental property, met the SB 1383 requirements relating to reducing greenhouse gas emissions, committed to a solar installation at the Colma Community Center, and certified five new members to the CAPE/CERT team. The Town also reviewed its pension and OPEB unfunded liabilities and determined that the liabilities are on track to be fully funded by 2035-36.

In the area of Operations, the Town continued to use different outreach efforts to communicate with residents, businesses, and visitors – including expanding the use of social media platforms. Safety and security continues to be one of the Town’s key priorities. The Police Department placed vehicle speed feedback signs on Mission Road to encourage motorists to drive at a safe speed limit, added a motorcycle police traffic detail to help with roadway regulation compliance, and installed two additional license plate reader cameras. The Police Department also increased its investigative work and helped local businesses deter theft and recover stolen vehicles.

In the area of Economic Development, the Town continued to support local businesses by restarting the Mayor/Chamber walks; hosting the Business Recognition Luncheon, which also acts as a networking opportunity; assisting in ribbon-cutting events for all new businesses; and partnering with the Retail Coach and property owners to fill vacant commercial spaces. After the adoption of the General Plan Update in March 2022, the Town began working on the Housing Element update and was awarded several roadway improvement grants at critical areas that will promote economic vitality.

In the area of Community, the Town focused on inclusiveness. This includes creating an Age- Friendly City binder to help the aging population, researching a ride- share program for seniors and populations in need, enforcing parking policy to ensure safety and accessibility to all residents and visitors, hosting multi-cultural programs and events, updating the flag raising schedules to celebrate diversity, and relaunching the Adult Holiday Event to offer an opportunity for residents to network and mingle. The Town is also working on various beautification projects, including adding artwork on utility boxes and seeking request for proposal for an F-Street Wall Mural.

Introduction 8
As for the Town’s Capital program, the Town was awarded over $13.0 in grant funding for various future roadway projects. The Town also completed the following capital projects:
• The pavement project on the 300 Block of F Street.
• The F Street Wall rehabilitation project.
• The Town completed the Council Chamber A/V upgrade supporting hybrid City Council meetings. • Staff purchased its first all-electric Department of Public Works vehicle.

Financially, the Town is projecting to add $538,723 to the General Fund’s unassigned reserve in FY 2022-23. Better than expected sales tax revenues and not spending contingency funds unless absolutely necessary are the main drivers for the positive financial outcome. The Town also made $1.8 million supplemental contributions to CalPERS ($1.0 million) and 115 Trust managed by PARS ($0.8 million) to reduce future pension liabilities.

FY 2023-24 Overview
The Town is expected to be financially healthy in FY 2023-24, with a projected non-restricted ending fund balance of $31.29 million and $11.35 million in the two 115 Trust Funds by June 30, 2024. The two 115 Trust Funds are restricted to pay for future unfunded pension and other post -retirement benefits (also known as OPEB).

The General Fund is projected to reduce unassigned reserves by $1.01 million in order to s upport debt service, parking enforcement operations, sewer operations, and the FY 2023-24 capital program.

The General Fund will also be reducing the Accrued Leave Payout Reserve by $507,000 in preparation for potential retirements in the coming year.

General fund revenues are budgeted at a 1% growth for FY 2023-24. Sales tax remains as the main source of revenues for the Town, representing 70% of the Town’s general fund revenue budget. In the last five years, the Town has been anticipating a flattening in sales tax revenues. With the advice from HdL, the Town’s sales tax consultant, the Town is expecting the flattening to begin in FY 2023- 24, with a 1% increase in revenues.

In operations, the General Fund expenditure budget includes many major initiatives , including the hiring of an election consultant to help with new revenue analysis, an additional full -time Dispatcher to comply with 9- 1-1 call center regulations set by CalOES, an additional full -time Accounting Manager to strengthen the accounting and f inance department, and preparation for the 100 th Year
Anniversary Celebration.

Acknowledgements
In closing, I’d like to thank the City Council for its policy leadership in a year full of challenges change.

This document demonstrates how the difficult choices the City Council has made throughout the past several years are continuing to benefit the Town during these difficult times. It is a pleasure working with you to implement your vision for the Town of Colma and to provide a government our residents can be proud of.

Introduction 9
Documents like this cannot be completed without teamwork from all involved. To that end, I would like to thank the Department Directors for their dedication to the overall effectiveness of the Town’s government and to the residents themselves . It is also important to acknowledge Administrative Services Director Pak Lin and Department Heads for collaborating and putting together a budget document that is precise, attractive, informative and award-winning!

Introduction 10
Budget -At-A-Glance

Available After June 14, 2023

Introduction 11
Expenditures by Funds

Introduction 12
Colma Profile
Colma History

More information about Colma’s history is available at the Colma Historical Association website at https://www.colmahistory.com/history.html
The link to the YouTube video is https://youtu.be/Lu1qSTikCQ4

Introduction 13
Map of Colma
Courtesy of Google Map
Colma is located 11 miles south of San Francisco and 47 miles north of San Jose.

Introduction 14
Colma Census Data
Population Growth

Race and Ethnicity

Age Ranges

Household Income

Introduction 15
Colma Revenues Profile
The Town’s primary sources of revenues are sales, cardroom, and property taxes. Cardroom tax is based on gross income.

Sales Tax R evenues
Where doe s my sale s t ax dollar go?

Sales Tax Trend

The tax rate for San Mateo County is 9.375%.

The chart above shows that for every dollar of
the sales tax you pay, 11 cents go to the Town
of Colma.

The sales tax chart (above) shows actual
receipts. For FY 2022 -23, the Town received
$9.18 million in sales tax through April 2023. The
estimated actual projected for FY 2022-23 is
$13.40 million.
202 2 Sales Tax Comparison
Town of Colma

HdL Client Database Statewide Totals

Introduction 16
Property Tax R evenues
Where does my property tax dollar go?

For every dollar of property tax you pay, the Town gets 7 cents. This does not include special bonds and other fees added to the property tax roll.

Property Tax Trend

Major Employers in Colma
The data below are arranged in alphabetical order.
• Ashley Home Store (General Consumer
Goods)
• Best Buy (General Consumer Goods)
• Black Bear Diner (Restaurants and Hotels)
• Cadillac (Auto and Transportations)
• Car Max (Auto and Transportations)
• Cypress Lawn (Cemeteries)
• Home Depot (General Consumer Goods)
• Home Depot Pro (General Consumer
Goods)
• Honda of Serramonte (Auto and
Transportations)
• Kohl’s (General Consumer Goods)
• Lexus of Serramonte (Auto and
Transportations)
• Lucky Chances (Entertainment)
• Serramonte Ford (Auto and
Transportations)
• Stewart Chevrolet Chrysler Dodge Jeep
Ram (Auto and Transportations)
• Target (General Consumer Goods)
• Tesla (Auto and Transportations)
Major Industry Group
• Auto and Transportations (51)
• General Consumer Goods (77)
• Building and Construction (6)
• Restaurants and Hotels (28)
• Business and Industry (10)
• Food and Drugs (4)
• Cemeteries (16)
• Leisure/Entertainment (3)

Budget Overview 17
Budget Overview

The FY 2023-24 Budget includes a projection of $ 23.29 million in total r evenues for all funds and a budget request of $23.67 million in total expenditures, which consists of $21.98 million in Operating Expenditures, $299,000 in annual Debt Service (Town Hall Certificate of Participation) and $1.39 million in Capital Improvement Projects (combine of Capital Program Funds and Internal Service Funds).

Budget Development
The Budget Development Process begins in February with the mid-year financial update and budget review. Market and economic indicators, by mid- year, provide the foundation for the following fiscal year's budget. For FY 2023-24, the mid-year financial update was presented at the February 22, 2023, Regular City Council meeting. Each department received the budget instructions for the FY 2023-24 budget development with the following assumptions.
• Base Operation: The base operating budget assumes that the Town will be in full operation on July 1, 2023. The budget should be consistent with historical data (4-year average) and economic trends (CPI). Personnel costs incorporate Council -approved COLAs and average benefit increases (5%).
• Program Assumptions: Programs above the base operation must align with the 2023-2025 Strategic Plan. The plan and the status update are available at https://www.colma.ca.gov/strategic-plan/
• Colma Strategic Plan: The Colma Strategic Plan summarizes the Town’s near -term priorities. Every 2.5 years, the City Manager presents the organization’s goal for the next three years based on community and department input. The document is reviewed and discussed in a public meeting in February. Input from the City Council and the public is incorporated in the document and adopted in a subsequent City Council meeting. The goals set in the Strategic Plan is then used to develop the Town’s operating and capital budget. In between strategic plan development, the Town reviews and updates the plan in February and adjusts as needed.
• Economic Assumptions: The budget accounts for the operating impact from local, regional, national, and global influences. More information is available in the "Economic Assumption" section of this document.
• Other Guiding Documents: The Town of Colma has other guiding documents that impact the annual budget development, including the Colma Budget Procedures & Reserve

Budget Overview 18
Policies, Unfunded Liabilities Strategies, Sewer Fee Study, and Economic Development plans.

The following chart shows the budget development timeline for FY 2023-24.

The departments reviewed and presented their preliminary operating and capital budget to the City Manager for review by April. The preliminary operating budget was presented to the public at the April 26, 2023, Regular City Council meeting for review and discussion. The preliminary capital program was presented to the public during the May 10, 2023, Regular City Council meeting for review and discussions. Feedbacks from both budget study sessions are incorporated into the Proposed Budget, which was presented at the May 24, 2023, Regular City Council meeting. The final budget for adoption would include any feedback from the May 24th City Council meeting and a summary of changes. For FY 2023-24, there were no numerical or policy changes to the document made.

Basis of Budgeting
The budget numbers developed are based on a modified- accrued basis; where revenues are recorded when the amount is known and available, and the expenditures are recorded when the related liability is incurred. Although the Sewer Enterprise, City Facilities Enterprise, and the Fleet Replacement funds use the full accrual basis of accounting in the audited financial statements, for the purposes of the budget development, the modified accrued basis is used for all funds.

Budget Overview 19
Economic Assumptions for FY 202 3-24
As a financial planning document, the Town of Colma considers global and local economic conditions in the development of the FY 2023-24 budget.

While California is no longer in the COVID-19 State of Emergency, the US economy continued to feel the lingering impact from the prolonged shutdown and the resulting supply shortage. It drove the standard of living up and the nation faced unprecedented inflation in the FY 2022-23. The high inflation rate shifted consumer behavior away from non- essential purchases and services, and the Federal Reserve’s reaction to slow down the economy also increased the cost of doing business. The FY 2023-24 non-personnel expenditures account for the higher inflationary cost.

The job market continues to be strong and companies across the board is having difficulty filling vacant positions with qualified candidates. As a result, the Town’s FY 2023-24 expenditure budget consists of conti ngency budgeting in the salaries, wages, and benefits in anticipation of upcoming retirements.

The Colma 2023-2025 Strategic Plan was approved by the City Council on March 22, 2023. The plan included finding new revenue sources , enhancing public infrastructure, and partnering with local businesses to build a stronger local economy.

The Town also looked at our pension and OPEB unfunded liabilities and re- evaluated our funding strategies. According to the last review of the health of the Town’s unfunded liabilities, the Town is on track to be fully funded in both pension and OPEB by 2035-36.

Budget Analysis
The budget assumes full operations and adds in contingency. A budget-to-budget analysis provides operational changes without needing to a ddress vacancies and operational interruptions during the year. An estimated actual -to-budget comparison provides good economic indicators on how the current year's operation will perform and how that will impact the following budget year. For this reason, estimated actual to budget comparison is great for revenue analysis and budget to budget comparison is more informative when assessing operations.

Town -W ide Financial Summary for Fiscal Ye ar
The FY 2023-24 Budget projects the Town will receive $23.29 million in revenues for all funds and will need $23.67 million for operation, debt, and capital improvements.

Revenues and Expenditures (All Funds)
The bar chart shows the Town's revenues and expenditures from FY 2017-18 to FY 2023-24. There are five instances where the orange bar is taller than the green. These are the years the Town drew down on reserves. FY 2017- 18 is when the Town entered the construction phase of the Town Hall

Budget Overview 20
Renovation, an $18.08 million project. The Town issued debt to finance $5. 30 million of the total project cost. The project was completed in FY 2018- 19. FY 2019-20 is the beginning of the COVID - 19 pandemic, where the Town experienced an immediate reduction in tax revenues due to the Shelter-in-Place Order and curfews. In FY 2020- 21, the Town added $2.00 million to the reserves , largely due to additional sales tax as a result of the passage of AB147, as it's related to the collection of sales tax in online sales. In response to the COVID-19 pandemic, the Town deferred most capital projects to retain reserves. As a result, the Town is projecting expenditures to exceed revenues in FY 2022-23 and FY 2023-24 to fund the capital program.

Revenues & Expenditures Summary
R evenues by Categories for All Funds
Sales tax, cardroom tax, and other revenues are the three largest categories in the table below, and in total represent 83% of total revenues for all funds, or $18.61 million. Sales tax and cardroom tax revenues will be discussed further in the General Fund section, below. The $1. 44 million in other revenues reflect the Town’s contribution to pension and OPEB 115 Trusts to combat future rise in unfunded liabilities.

Budget Overview 21

Expenditures by Categories for All Funds
Salaries, wages, & benefits , professional & contractual services, and supplies and services are the three largest expenditure categories for FY 2023 -24 and represent 92% of the total expenditures budget. The $ 13.90 million in salaries, wages, & benefits include $7.79 million for salaries and wages for the 52.1 FTE, $2.43 million in pension contributions, $2.10 million payment towards OPEB liabilities, and $1. 58 million towards active employee benefits. The $5. 14 million in professional & contractual services accounts for $1.08 million in sewer operation, $1.05 million in insurance, and the remaining $3.28 million in various contract services, such as planning, building & engineering services, legal and audit services, and routine repair and maintenance services. Supplies and services b udget of $2.37 million includes facility operations ($923,700) and miscellaneous operating costs, such as Town-wide basic cable, auto expenses, equipment rental and maintenance, and other supplies.

Expenditures by Department for All Funds

Revenues Summary
All Funds
Revenues by Categories
Sales tax 11,397,118 12,066,527 10,520,000 13,620,617 13,864,749 13,081,000 8,283,390 13,400,000 13,600,000 Cardroom tax 4,339,128 4,508,727 3,311,926 2,194,681 4,340,144 4,200,000 2,671,091 4,071,091 4,200,000 Property and other taxes 728,905 771,940 821,613 763,809 872,884 788,190 548,834 844,464 811,550 Licenses and permits 278,046 123,626 275,241 348,148 215,865 308,106 186,360 252,909 231,114 Fines and forfeitures 73,908 103,519 105,387 108,484 101,573 94,000 78,597 78,397 99,472 Use of money and property 723,307 873,775 1,139,842 1,425,440 (850,167) 753,807 396,501 719,365 725,087 Revenues from other agencies - - 495,743 1,878,463 400,330 2,443,396 405,639 9,680,646 632,409 Charges for current services 871,257 959,686 947,579 1,049,849 835,504 1,008,991 548,148 972,844 1,186,572 Allocations - 80,510 250,000 - 250,000 347,200 - 345,523 359,087 Other revenues 395,947 126,693 1,947,995 1,039,961 91,078 2,936,414 1,631,656 2,356,554 1,443,024 Total Revenues 19,239,895 20,146,805 19,815,325 22,429,452 20,121,960 25,961,104 14,750,216 32,721,791 23,288,315 2022-23
Estimate
2023-24
Proposed
2020-21
Actual
2021-22
Actual
2022-23
Budget
Actual Thru
Mar 23
2018-19
Actual
2019-20
Actual
2017-18
Actual
Expenditure Summary
All Funds
Expenditures by Category
Salaries, Wages, & Benefits 9,230,513 9,871,961 11,166,014 10,800,083 7,972,069 12,188,504 8,538,135 12,793,859 13,897,423 Supplies & Services 1,505,144 1,760,905 1,595,957 1,436,453 1,849,868 2,087,923 871,348 2,078,478 2,374,934 Professional & Contract Services 4,261,164 4,094,481 4,302,710 4,150,466 4,384,903 5,207,129 2,561,207 5,064,687 5,459,156 Capital Outlay 8,353,376 5,906,639 1,237,132 1,500,417 1,682,921 1,219,934 227,453 13,622,477 1,392,000 ISF Allocation - 80,510 250,000 - 250,000 250,000 - 250,000 250,000 Debt Proceeds 293,469 296,269 293,969 174,369 169,569 294,569 84,784 294,569 295,669 Total Expenditure by Category 23,643,665 22,010,764 18,845,781 18,061,787 16,309,329 21,248,059 12,282,928 34,104,071 23,669,181 2018-19
Actual
2019-20
Actual
2017-18
Actual
2022-23
Estimate
2023-24
Proposed
2020-21
Actual
2021-22
Actual
2022-23
Budget
Actual Thru
Mar 23
Town-wide Financial
General Funds
(1x)
Special Revenues
& Debt Funds
(2x, 4x)
Capital Funds
(3x)
Vehicle
Replacement
Fund
(6x)
Enterprise
Funds
(8x)
Trus
(7x) Total
Expenditures by Function
General Government 5,432,733 298,759 0 0 0 883,014 6,614,506 Public Safety 9,300,126 262,155 0 0 0 0 9,562,281 Public Works 2,954,889 30,000 0 0 1,083,943 0 4,068,832 Facility Operations 807,123 0 0 0 116,611 0 923,734 Capital Improvement Projects 0 0 1,145,000 220,000 0 0 1,365,000 Recreation 1,069,828 65,000 0 0 0 0 1,134,828 Total Expenditure by Function 19,564,699 655,914 1,145,000 220,000 1,200,554 883,014 23,669,181

Budget Overview 22
General Fund Budget
For FY 2023-24, General Fund is projected to receive $19.37 million in revenues, spend $19.56 million in operations, and transfer $1.32 million to support capital, debt, and sewer programs. After transfers, General Fund will need $1.51 million of unassigned reserves.

General Fund R evenues and Expenditures (No Transfers)

Budget Overview 23
General Fund Revenues and Expenditures
The General Fund deficit for FY 2023 -24 is
projected to be $196,984. It reflects the difference
between the projected General Fund revenues of
$19.37 million and the General Fund expenditures
budget of $19.56 million. Within the $19.56 million
General Fund expenditures include a projected
drawdown on the Accrued Leave Payout Reserve
of $506,787.

Since 2018, the Town sets aside money for
accrued leave payouts when employees retire or
separate. Typically, the budget for accrued leave
payout is presented as part of mid -
year financial
update and budget amendment. However, due to
the large number of employees reaching eligible
retirement age, the FY 2023- 24 included a
contingency budget of $615,874 to cover potential
retirements in the first 7 months of the fiscal year.

Taking out the General Fund Reserve (Fund 12)
from the summary above, the overall General
Fund operating surplus is $309,803. This is
before accounting for the $1.32 million transfers
to debt service, sewer operations, and capital
programs.

General Fund R evenues
Total tax revenues of $18.61 million represent 96% of the total general fund revenues budgeted for FY 2023-24.
• Sales tax: Per our discussions with HdL, the Town’s tax consultant, the Town will receive close to $13.67 million in sales tax revenues by June 30, 2023, and close to $13.61 million by June 30, 2024, which is consistent with the Town’s FY 2023- 24 budget for sales tax revenues.
• Cardroom tax is the Town's second- largest general fund revenues source. The FY 2023- 24 budget is set at $4.20 million, which is a little less than the 5- year historical average (excluding COVID years).
• Property and other taxes are relatively stable revenue sources. Growth is limited to 2% per year, per Prop 13, but during an economic crisis, property values may reduce per Prop 8

Budget Overview 24
housing valuation relief. In general, property tax impacts are delayed by 2 years, whereas sales tax and cardroom tax revenues can be impacted immediately. The budget projects the Town will receive $812,000 in property and other taxes.

General Fund Revenues by Categori es Trend

Budget Overview 25
General Fund Tax R evenues Trend

Budget Overview 26
General Fund Expenditures
The FY 2023-24 General Fund budget is $18.48 million, an increase of $1.22 million from FY 2022--23 Estimated Actual and $0.53 million more than the FY 2021- 22 Budget. The $1.2 2 million increase from FY 2021-22 Estimated Actuals to FY 2022-23 Budget is attributed to salary savings from unfilled vacancies in Police and Recreation departments, deferred programs and projects as a result of COVID-19 operational interruptions, and unused contingencies in maintenance, facilities, and contract services.

When comparing the FY 202 3-24 Budget to FY 2022 -23 Budget, the increase in General Fund operation increased by 3%.

Many of the budgeted programs are designed to align with the Town's 2023-2025 Strategic Plan, as shown below. The amounts are listed in total and the table was presented as part of the April 26, 2023, Regular City Council budget study session.

Strategic Plan Focus Area

FY 2023-24 Budget Programs
Resiliency
Ensure long term Financial health,
Workforce development, Emergency
preparedness and Climate adaptation
• Engage with an Election Consultant to help with
revenue initiatives ($100,000).
• Hire an Accounting Manager to strengthen the
Finance department ($280,000).

Budget Overview 27

Strategic Plan Focus Area

FY 2023-24 Budget Programs
• Increase the City Manager Compensation budget
by $65,000 to offer flexibility to the City Council to
hire the most qualified City Manager in the coming
year.

Operations
Increase Civic engagement,
Transparency and use of Technology
• Transfer $52,000 from General Fund to Parking
Enforcement Fund 29 to maintain the current
parking and property management support.

Community
Build upon our Community identity &
Maintain quality of life

• 100th Year Celebration ($90,000 in Operation and
$100,000 in CIP)
Capital Program • The Town’s capital program is scheduled for the May 10, 2023, Regular City Council meeting for
public review and discussion.

Int e r-Fund Transfers Summary
The first transfer summary table below is the historical summary of transfers in and out of the General Funds. This includes Fund 11, 12, and 19. Fund 11 is the general fund operating fund. Fund 12 is where the Town records City Council committed reserves per the Colma Administrative Code reserve policy.

Fund 19 houses all COVID-19 related activities.

The second table summarizes the FY 2023-24 inter-fund transfers for all Town funds. The numbers in the (brackets) represents transfers out and the numbers without a (bracket) are the transfers in.

Transfers in/(out) from
General Fund
Transfers In - 29,499 15,900,000 65,000 113,027 3,000,000 - - - Transfers (Out) (5,848,997) (1,183,819) (19,232,053) (459,084) (624,554) (4,067,781) (83,496) (611,521) (1,317,584) Net Transfers Out of GF (5,848,997) (1,154,320) (3,332,053) (394,084) (511,527) (1,067,781) (83,496) (611,521) (1,317,584) Table 6
FY 2022-23 Budget General Special Debt General Street Sewer Transfers Summary Fund Revenues Services Capital Capital Operations Total General Fund (11, 12, 19) (1,317,584) 81,155 298,759 515,000 254,000 168,670 - Gas Tax & RMRA (21) (31,000) 31,000 -
Measure A (22) (60,000) 60,000 -
Measure W (26) (30,000) 30,000 -
Total Transfer by Fund
Categories (1,317,584) (39,845) 298,759 515,000 375,000 168,670 - 2017-18
Actual
2018-19
Actual
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Budget
Actual Thru
Mar 23
2022-23
Estimate
2023-24
Proposed

Budget Overview 28
Projected Reserve Bal ance
The tables below shows the reserve balance by fund categories. Of all the fund categories below, the FY 2023-24 Budget includes appropriations for the General Funds, Special Revenues Funds, Debt Service Funds, Capital Funds, Internal Service Funds, and Enterprise Funds. Changes in the 115 Trust Funds are reflected in the General Fund as future benefit expenses.

Reserves Summary
@ June 30, 2018 2019 2020 2021 2022 2023 2024
General Funds 24,456,213 25,182,278 23,833,432 27,285,998 27,479,724 28,018,447 26,503,877 Special Revenues Funds 370,584 717,755 880,801 588,827 678,418 890,880 847,002 Debt Services Fund 2,541 2,620 1,296 (807) 39 1,291 1,352 Capital Funds 8,015,221 3,000,857 3,617,099 2,426,273 3,141,194 1,487,182 1,487,182 Internal Service Funds 651,891 634,930 754,688 740,887 816,185 846,185 876,185 115 Trust Funds 2,813,567 5,164,562 6,540,968 7,643,752 9,465,107 10,373,941 11,282,774 Enterprise Funds - 102,215 143,283 237,527 305,213 1,398,009 1,636,695 Total Reserves (All Fund) 36,310,017 34,805,217 35,771,567 38,922,457 41,885,880 43,015,934 42,635,067 General Fund Reserves
@ June 30, 2018 2019 2020 2021 2022 2023 2024
Committed Reserves (12)
Accrued Leave Payout 42,000 650,000 715,000 605,670 1,064,097 1,159,620 652,833 Budget Stabilization 14,900,000 12,000,000 12,000,000 12,000,000 15,000,000 15,000,000 15,000,000 Debt Reduction 600,000 600,000 600,000 600,000 600,000 600,000 600,000 Assigned Reserves (11)
Litigation 100,000 100,000 100,000 100,000 100,000 100,000 100,000 Insurance 100,000 100,000 100,000 100,000 100,000 100,000 100,000 Disaster 750,000 750,000 750,000 750,000 750,000 750,000 750,000 Unassigned (11, 19) 7,964,213 10,982,278 9,568,432 13,130,328 9,865,627 10,308,827 9,301,044 Total Reserves (All Fund) 24,456,213 25,182,278 23,833,432 27,285,998 27,479,724 28,018,447 26,503,877 Projected
Projected

Departmental 29
Departmental Budget

The Town's operation is made up of four main functions:

1. General Government,

2. Public Safety,

3. Public Works & Planning, and

4. Recreation.

Aside from Recreation, there are multiple departments/divisions within each of the functions above.

Organizational Chart
All five slides of the online version of the organizational chart are available below as separate images.

The link to the digital budget for this section is
https://stories.opengov.com/col maca/published/IfsG8vhC8C (Link needs to be updated)

Departmental 30

Departmental 31

Departmental 32
Departmen tal Re lat ionship
The Town’s General Fund supports majority of the Town’s operations. Below shows the relationship of each department to the various Town funds, including the percentage of support from each fund.

General Fund Gas Tax Transit Grant COPS/SLESF Debt Service Sewer City Properties 11, 12, 19 21 23 29 43 81, 82 83
Department/Division Major Minor Minor Minor Minor
General Government
City Council (110) 100%
City Attorney (130) 100%
City Manager/Clerk (140) 100%
Human Resources (141) 100%
Finance (150) 100%
General Services (151) 100%
Debt Service (620) 100%
Emergency Response (600) 62%
Public Safety
Police Admin (210) 100%
Police Patrol (220) 100%
Communication/Dispatch (230) 100%
Community Services (240) 29% 71%
Public Works & Planning
Engineering & Building (310) 100%
Maintenance (320) 57% 1% 42%
Planning (410) 100%
Facility Operations (800s) 87% 13%
Recreation 94% 6%
Governmental Enterprise

Departmental | General Government 33
General Government

General Government comprises of the following departments/divisions:
• City Council (110),
• City Attorney (130),
• City Manager & City Clerk (140),
• Human Resources (141),
• Finance (150),
• General Services (151),
• Debt Services (620), and
• Emergency Response (19-600).

All departments and divisions within the General Government function are fully supported by the General Fund (11), with the Debt Services (620) department housed under the Debt Service Fund (43) and are fully supported through annual transfers from the General Fund.

Revenues Summary
The General Government function is mainly supported by General Fund. The Town receives insurance reimbursements for workers' compensation, general liability, and property claims. The budget for insurance reimbursement is $50,000.

The Town received one- time COVID grant funding in FY 2020- 21 and FY 2021-22 as part of the COVID Relief Fund (CRF) and the American Rescue Plan (ARPA) grants.

Departmental | General Government 34

Departmental | General Government 35
Expenditures Summary

The total general government budget for FY 2023-
24 is $ 5,513,492. The salaries, wages, &
benefits category represents 46 % of the total
general government budget. It supports 9.0 FTEs,
an increase of 1.2 from prior years . The regular
part-time Accounting Technician position (0.80)
has been changed to full -time and the Finance
Department is adding an Accounting Manager
position.

The professional & contractual services budget
of $2,001,729 includes $1.0 million in insurance -
related cost. Key changes in major general
government expenditures categories will be
discussed further in the respective departments.

The three largest departments/divisions within the
general government function include City
Manager/City Clerk at 31%, G eneral Services at
27%, and Finance & HR at 23% of the total budget.

More information is available in the departmental
budget narratives.

x x
x x
x x
x x

Departmental | General Government 36
Expenditures by Categori es

Departmental | General Government 37
Expenditures by Fund

Departmental | General Government 38
Accomplishments
St rat e gic Plan:
• Completed the Council Chamber A/V upgrades and successfully transitioned to hybrid Council Meetings, making the meetings more transparent and accessible to the public. • Town sold the unit at 1365 Mission Road for $940,000 in January 2023. • Launched Transportation service for seniors and populations in need through San Mateo County Transit Authority grant funding.
• Completed an assessment of the Town’s unfunded pension and OPEB liability. • Made $1.0 million supplemental contributions to CalPERS to manage upcoming increase in pension liabilities as a result of negative investment earning in FY 2021-22.

Operational:
• Received a clean audit for FY2021-22.
• Updated and closed out the 2020-22 Strategic Plan.
• Adopted the 2023-25 Strategic Plan.
• Welcomed several new businesses including Dash Mart, Boot Barn, Good Feet, VinFast and Pet Club.
• Completed another CAPE/CERT Training, certifying 5 new team members. • Added two new flag raising ceremony schedule, bringing our total annual flag raisings to five. • Updated COVID Prevention Plans in compliance with Cal/OSHA and CDC’s guideline changes.

Departmental | General Government 39
Performance Measurement:

The 2023-24 Goals in the images below reflect the annual average. All four slides of the General Government performance measures presentation are available below as separate images. The link to the digital budget for this section is
https://stories.opengov.com/colmaca/published/KPDlFOGv8b (Link needs to be this year’s budget)

Departmental | General Government 40

Departmental | General Government 41
Future Obj ecti ves
St rat e gic Plan:
• Research new revenue stream opportunities and new grant and budget earmark opportunities. • Focus economic development activities on future land use, capital improvement programs, retail recruitment & retention, and business related events. • Begin the Town’s financial system replacement project and the urban tree management program.
• Add credit card system at Town Hall and Police Station.

Operational:
• Implement City Council priorities as directed.
• Implement a document codification system making Town codes and ordinances easier to search and update.
• Complete annual audit for the fiscal year ending June 30, 2023. • Digitize HR records.

Departmental | General Government | City Council 42
City Council

Department Descri ption
The City Council Department is part of the General Government Function, and its main funding source is the General Fund (11).

The City Council is the elected policy-making body for the Town of Colma. The City Council has four key roles – Legislative, Governing Body, Quasi-Judicial, and Representative.

• Legislative - In its legislative role, the City Council makes laws, which may be in the form of an ordinance or a resolution. Some examples of legislative acts are an Ordinance Regulating the Uses of Land in the Town and an Ordinance Prohibiting Nuisances in the Town.

• Governing Body - In its governing body role, the Council sets policies for the Town’s key staff, much like a Board of Directors of a publicly held corporation. The Council also sets goals and expectations for the City Manager and City Attorney and determines overall staffing levels for the Town. In the Council-Manager form of government, Council Members are not involved in managing the day-to-day operations of the City, leaving that role to the City Manager.

• Quasi-Judicial - The Council frequently sits as an adjudicatory body. At times, the Council is obligated to hear evidence and make an impartial decision. At others, the Council has some discretion on how to rule. An application for a use permit and a request to revoke a use permit are examples of the types of matters that come before the Council in its quasi-judicial role.

• Representative - Council Members frequently act as the Town’s representative before other public agencies. In these cases, the member’s authority goes only so far as the instructions given to him or her by the entire council. Members of the City Council represent the Town on various local, regional and statewide committees, boards and commissions, such as t he San Mateo County Council of Cities.

General Government

Departmental | General Government | City Council 43
Staffing
The City Council is comprised of five members
elected at large who serve four-year overlapping
terms. Each year, the Council selects a member
to act as Mayor.

Revenues Summary
City Council operation is entirely funded by General Fund revenues.

Departmental | General Government | City Council 44
Expenditures Summary
FY 202 3-24 City Council Budget Di fference between FY 202 3-24 Budget and FY 202 2-23 Estimated Actual

The total City Council budget for FY 2023- 24 is
$429,222. The City Council budget has two
expenditures categories, salaries, wages, &
benefits and supplies & services . The
salaries, wages & benefits category
represents 49% of the total City Council budget.

The FY 2023- 24 budget is $121,851 or 40%
more than FY 2022- 23 Estimated Actual. As
shown above, the largest change in the City
Council budget when compared to the FY 2022-
23 Estimated Actual is in supplies & services,
with an increase of $136,000. The main
attributes of the increase include $55,000 to pay
for 100-year anniversary film development and
purchase of commemorative items in
preparation for the 100- Year Celebration,
$30,000 budget from Department 151 (General
Services) to 110 (City Council) to combine
community grants into one department , and
$46,000 increase to set the FY 2023- 24 budget
to the same as the budget in FY 2022-23.

x x
x x
x x
Salaries, Wages,
$1,950
Benefits, $(16,099)
Supplies & Services ,
$136,000
$(40,000)
$(20,000)
$-
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
Changes in City Council Expenditures by Category

Departmental | General Government | City Council 45
Expenditures by Categori es

Departmental | General Government | City Council 46
Expenditures by Funds

Departmental | General Government | City Attorney 47
City A ttorney

Department Descri ption
The City Attorney's Department is part of the General Government Function, and its main funding source is the General Fund (11).

The City Attorney:
• Provides legal advice to the City Council, City Manager and staff in identifying legal options and strategies for implementing and achieving the goals, policies and objectives of the City Council.
• Attends meetings of the City Council and other advisory committees, as needed. • Meets regularly with City Manager and staff to discuss proposed programs, policies and activities.
• Prepares or reviews all resolutions, ordinances for considerati on by the City Council and all contracts for the Town.
• Monitors and disposes of pending claims involving potential tort liability. • Represents the Town in significant litigation matters involving the Town or manages the representation provided by outside counsel.
• Interprets the law for Council Members and staff and renders formal legal opinions. • Provides training to Council Members and staff on ethics, Brown Act and new laws. • Provides general legal advice and opinions to the City Council and staff regarding all relevant municipal law matters.

The City Attorney’s mission is to provide legal advice and support to the City Council and staff to aid them in carrying out their responsibilities.

Staffing
The Town contracts for City Attorney services through a retainer.

Revenues Summary
City Attorney operation is entirely funded by General Fund revenues.

General Government

Departmental | General Government | City Attorney 48
Expenditures Summary
FY 2023-24 City Attorney Budget Di fference between FY 202 3-24 Budget and FY 2022-23 Estimated Actual

The total City Attorney's budget for FY 2023- 24
is $328,000. The City Attorney’s budget consists
of one main category - professional &
contractual services . The budget includes
general counsel through retention, contingency
for specialized legal services, and codification of
the Colma municipal and administrative code.

The FY 2023-24 budget is $18,000 or 6% more
than FY 2022-23 Estimated Actual. The increase
to the City Attorney's FY 2023 -24 Budget when
compared to FY 2022-23 estimated actual is
primarily due to CPI adjustment plus
contingency. The codification project has been
deferred to FY 2023-24.

x x
x x
x x
x x
Supplies & Services ,
$3,000
Professional &
Contract Services,
$15,000
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
$16,000
Changes in City Attorney Expenditures by Category

Departmental | General Government | City Attorney 49
Expenditures by Categori es

Departmental | General Government | City Attorney 50
Expenditures by Funds

Departmental | General Government | City Manager/City Clerk 51 City Manager/ City Clerk

Department Descri ption
The City Manager/City Clerk Department is part of the General Government Function, and its main funding source is the General Fund (11).

The Administration Division provides support to residents, members of the City Council and staff.

Division functions include front office reception and general administrative support; City Council agenda and packet preparation; Council meeting minutes; records management; and elections.

Staffing
Positions include the City Manager, the
Administrative Services Director, the City Cler k
and two Administrative Technicians. The City
Manager also serves as the City Treasurer.

The Administrative Services Director is the
Town’s ADA Coordinator responsible for
administering ADA requests for reasonable
accommodation. Other responsibilities include
Risk Manager, chairing the Safety Committee
and ensuring the implementation of risk
management activities , and General Services
function.

Revenues Summary
City Manager/City Clerk operation is entirely funded by General Fund revenues.

General Government

Departmental | General Government | City Manager/City Clerk 52 Expenditures Summary
FY 2023-24 Cit y Manage r/ Cit y Cle rk
Budget
Di fference between FY 202 3-24 Budget
and FY 2022-23 Estimated Actual

The total City Manager/City Clerk’s budget for
FY 2023-24 is $1, 701,097. The salaries,
wages, & benefits category represents 83% of
the total City Manager/City Clerk department
budget. It supports 5.25 FTEs in the department.

This category includes a contingency budget of
$65,000 for the separation and replacement of
the current City Manager’s upcoming retirement.

The City Manager/City Clerk’s budget includes
$100,000 within the professional &
contractual services category towards an
election consultant – part of the 2023- 2025
Strategic Plan.

The FY 2023- 24 budget is $158, 706 or 10%
more than FY 2022-23 Estimated Actual. The
increase in salaries, wages, & benefits of
$67,000 is a result of 2 key elements – COLA,
and contingency budget to hire a new City
Manager. The i ncrease in professional &
contractual services of $94,000 includes
programming for an election consultant to help
with Colma’s revenue initiative.

x x
x x
x x
Salaries, Wages,
Benefits, $66,673
Supplies & Services ,
$(6,967)
Professional &
Contract Services,
$94,000
Capital Outlay, $5,000
$(20,000)
$-
$20,000
$40,000
$60,000
$80,000
$100,000
Changes in City Manager/Clerk Expenditures by Category

Departmental | General Government | City Manager/City Clerk 53 Expenditures by Categori es

Departmental | General Government | City Manager/City Clerk 54 Expenditures by Funds

Departmental | General Government | Human Resources 55 Human Resources

Department Descri ption
The Human Resources Department is part of the General Government Function, and its main funding source is the General Fund (11).

The Human Resources Division is responsible for personnel functions including policy development and compliance, recruitment and retention, compensation and benefits administration. The Division’s budget contains program expenses for the annual employee recognition event, citywide training, safety committee activities and professional consulting services including labor negotiations.

Staffing
The Division consists of the Management (HR)
Analyst and is also supported by the Administrative
Services Director position.

Between 2017 and 2020, the Town had a HR
manager. The FTE started from 47% to 80%. The
FY 2022-23 FTE includes one full -time
Management (HR) Analyst and 0.15 FTE for a part-
time student aide.

Revenues Summary
The Human Resources operation is entirely funded by General Fund revenues.

General Government

Departmental | General Government | Finance 56
Expenditures Summary
FY 2023-24 Human Resources Budget Di fference between FY 202 3-24 Budget and FY 2022-23 Estimated Actual

The total Human Resources budget for FY 2023 -
24 is $350,453. The salaries, wages, & benefits
category represents 79%, which supports 1.15
FTE.

The FY 2023-24 budget is $62,606 or 22% more
than the FY 2022-23 Estimated Actual. Salaries,
wages, & benefits increased by $80,400 and is
primarily due to COLA, merit increase per salary
schedule, and increase in benefit costs. It also
includes contingency budget of $30,000.

x x
x x
x x
Salaries, Wages,
Benefits, $80,408
Supplies & Services ,
$(4,097)
Professional &
Contract Services,
$(13,705)
$(20,000)
$-
$20,000
$40,000
$60,000
$80,000
$100,000
Changes in Human Resources Expenditures by Category

Departmental | General Government | Finance 57
Expenditures by Categori es

Departmental | General Government | Finance 58
Expenditures by Funds

Departmental | General Government | Finance 59
Finance

Department Descri ption
The Finance Department is part of the General Government Function, and its main funding source is the General Fund (11).

The Finance Division is responsible for paying the Town’s bills, maintaining and reconciling accounts, payroll, financial reporting, responding within one business day to vendor and employee inquiries and maintaining related records.

The Administrative Services Director is responsible for oversight of the Finance Division and also two non-departmental activities: General Services, which includes all insurance for the Town, utility bill payments and miscellaneous expenditures; and Debt Service for the 2015 Certificates of Participation Town Hall Renovation Project. Each of these activities has detailed budget pages.

Staffing
The Finance Division is staffed by two Accounting
Technicians (1.8 FTE). The Division reports to the
Administrative Services Director.

Revenues Summary
The Finance operation is entirely funded by General Fund revenues.

General Government

Departmental | General Government | Finance 60
Expenditures Summary
FY 2023-24 Finance Budget Di fference between FY 202 3-24 Budget and FY 2022-23 Estimated Actual

The total Finance budget for FY 2023 -24 is
$892,542. The salaries, wages, & benefits
category represents 73%, which supports 3.0 FTE.

The FY 2023- 24 Finance Budget includes the
addition of one Accounting Manager position.

The FY 2023-24 budget is $239,706 or 37% more
than the FY 2022-23 Estimated Actual. The largest
increase is in s alaries, wages, & benefits. The
addition of an Accounting Manager ($280,000 fully
burdened) is the main cause of the increase.

Consequently, the reduction in professional &
contract services by $98,000 is also largely due
to the addition of the Accounting Manager. With the
hiring of the Accounting Manager, the department
does not need a consultant to help with year -end
close, reducing the professional & contract
services by $70,000.

x x
x x
Salaries, Wages,
Benefits, $302,588
Supplies & Services ,
$35,225
Professional &
Contract Services,
$(98,107) $(150,000)
$(100,000)
$(50,000)
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
Changes in Finance Expenditures by Category

Departmental | General Government | Finance 61
Expenditures by Categori es

Departmental | General Government | Finance 62
Expenditures by Funds

Departmental | General Government | General Services 63 General Service s

Department Descri ption
The General Services Department is part of the General Government Function, and its main funding source is the General Fund (11).

The General Services budget includes expenditures shared by all departments, such as the telephone system, cellular telephones, utilities and insurance. This Activity also includes the cost of funding Town-wide communications support (basic cable television) for residents.

Staffing
The Administrative Services Director is responsible for General Services. This activity has no staff.

Revenues Summary
Operating expenditure in General Services is generally supported by non-departmental General Fund revenues. Annually, the Town is reimbursed for recovered Town property damage and workers comp claims filed and for risk mitigation. The risk mitigation grant is allocated through PLAN JPA , and unused portions are rolled over to the following year.

General Government

Departmental | General Government | General Services 64

Departmental | General Government | General Services 65 Expenditures Summary
FY 2023-24 General Servi ces Budget Difference between FY 202 3-24 Budget and FY 2022-23 Estimated Actual

The total General Services budget for FY 2023-24
is $ 1,513,419. Expenditures and services that
benefit all departments, such as insurance and
technology support, or the community, such as
basic cable services, are recorded in the General
Services department.

Insurance Costs are the largest expenditures
category in the General Services budget. It is
generally part of the professional & contractual
services category. The su pplies and services
budget of $250,400 includes $110,000 in desktop
and technology support, as well as Office 365
subscription.

The FY 2023 -24 budget is $208,446 or 16%
more than the FY 2022-23 Estimated Actual.

The largest change is in insurance costs , as
the property and general insurance market in
California shrink. The Town is part of the PLAN
JPA pool to share general and property claim
risks. In recent years, the pool showed an
insurance premium increase of 25% to 30% due
to that the market shrinkage.

x x
x x
x x
Supplies & Services,
$9,707 Professional & Contract
Services, $5,239
Insurance Related Cost,
$193,500
$-
$50,000
$100,000
$150,000
$200,000
$250,000
Changes in General Services Expenditures by Category

Departmental | General Government | General Services 66 Expenditures by Categori es

Departmental | General Government | General Services 67 Expenditures by Funds

Departmental | General Government | Debt Services 68
Debt Services

Department Descri ption
In 2015, the Town of Colma issued a $5.3 0 million Certificates of Participation (COPs, an AA rating per S&P ) to fund the Town Hall Campus Renovation. The financing documents require the City Council to appropriate the annual lease payments as part of the Operating Budget. The Debt Service Fund will receive a Transfer of resources from the General Fund to cover the expenses. The Finance Division is responsible for the transfer of funds to the Trustee to make timely payments on principal and interest. The first installment is due in October and the second installment in April. As shown in the expenditure charts below, Actual through Mar '23 is $83,534 because the second installment has not been made as of end of March.

The total outstanding debt on June 30, 2023, is $4.43 million. The FY 2023-24 Budget includes debt service payments and administrative cost of $298,669.

The Town records Debt Service Activities in Fund 43, and the Debt Service Fund is part of the General Government Function. Annual debt payments are fully supported by the General Fund (11) through interfund transfers. While the debt margin table below shows that the Town may take on more debt, the Town has no intention of pursuing additional debt in the foreseeable future.

^ Total Legal Debt Margin represents total debt the Town may have based on California Government Cost 43605.

Legal Debt Margin
2018/19
Actual
2019/20
Actual
2020/21
Actual
2021/22
Actual
2022/23
Actual
2023/24
Budget
Total Actual Taxable Valuation 677,672,468 714,110,451 758,728,368 771,810,869 787,247,086 802,992,028 State Mandated Debt Limit (15%) 101,650,870 107,116,568 113,809,255 115,771,630 118,087,063 120,448,804 Budget Stabilization & Debt Reserve 12,000,000 12,000,000 12,000,000 15,000,000 15,000,000 15,000,000 Unreserved Debt Capacity 113,650,870 119,116,568 125,809,255 130,771,630 133,087,063 135,448,804 Outstanding Debt (COP) 5,010,000 4,900,000 4,785,000 4,670,000 4,550,000 4,425,000 Proposed Debt Issuance: None - - - - - - Total Debt Subject to Limit 5,010,000 4,900,000 4,785,000 4,670,000 4,550,000 4,425,000 Total Legal Debt Margin ^ 108,640,870 114,216,568 121,024,255 126,101,630 128,537,063 131,023,804 General Government

Departmental | General Government | Debt Services 69
Revenues Summary
The Debt Service Fund is fully supported by the General Fund through annual transfers.

Expenditures Summary
FY 2023-24 Debt Serv i ces Budget Di fference between FY 202 3-24 Budget and FY 2022-23 Estimated Actual

The total Debt Services budget for FY 2023 -24 is
$298,759. The main expenditure in this department
is debt payments. The department also includes
debt filing services required by the Certificate of
Participation.

The FY 2023-24 budget is $1,190 more than the
FY 2022-23 Estimated Actual. The increase is
related to debt payments.

x x
x x
x x
Debt Payment, $1,100
Prof & Contr Srvc, $90
$-
$200
$400
$600
$800
$1,000
$1,200
Changes in Debt Services Expenditures by Category

Departmental | General Government | Debt Services 70
Expenditures by Categori es

Departmental | General Government | Debt Services 71
Expenditures by Funds

Departmental | General Governm ent | Other Government al Activities 72 Other Governmental A ctivities

Descripti on
Annually, the Town make contributions to the Accrued Leave Payout Reserve (Fund 12) per Colma Administrative Code 4.01.150(d)(3). The reserve is committed for vacation, management, floating holidays, and comp- time payout (and sick leave when related to ret irement) when an employee separates from the Town. The balance of this reserve can be found in the Budget Overview section of this budget document.

For FY 2023-24, the Town found that up to six employees are eligible for retirement. A contingency budget of $615,874 is included in the FY 2023 -24 budget in preparation for when these employees decides to retire. Unused funds will remain in the reserve.

Accrued Leave Payout
General Government

Departmental | General Governm ent | Other Government al Activities 73 Descripti on
The Emergency Response Fund (19) was created in FY 2019-20 to track all personnel and operating spending in response to the COVID- 19 pandemic. Fund 19 is part of the General Fund, and the revenues and expenditures are rolled into the General Fund group from an accounting standpoint. As of February 28, 2023, the Governor terminated the State's COVID-19 State of Emergency. Similarly, Cal/OSHA has moved COVID- 19 prevention protocols to non- emergency and has extended the tracking period until February 3, 2025. Fund 19 will be inactivated in FY 2023-24 and all preventative supplies and positive case tracking will be moved to the operating budget within Fund 11.

R evenues
The Town received $406,200 in COVID grants with $50,000 in CARES Grant and $356,200 in the American Rescue Plan Act of 2021 funds. The Town is anticipating no additional funding in FY 2023-

24. Expenditures
To-date, the Town has spent $612,003 on COVID-19 related activities. Activities included delivering food to at-risk residents, purchasing and disbursing test kits, cleaning and disinfecting public facilities, and tracing and reporting COVID-19 positive cases.

COVID-19 Response

Department | Public Safety 74
Public Safet y

The Public Safety Function consists of the following departments:
• Police Administration(210),
• Patrol (220),
• Communication/Dispatch (230), and
• Community Services (240).

The Department is primarily supported by the General Fu nd, with the exception of the Community Services Officer (CSO) position which is funded by a SLESF grant from the State of California.

Revenues Summary
The Police Department is projected to receive $305, 724 in departmental revenues in FY 2023- 24.

Included in the $305, 724 is $160,000 of annual Supplemental Law Enforcement Services (COPS Grant) and Multi-Agency Juvenile Justice growth funds. The COPS grant fund is recorded in Fund 29 and supports activities charged to Fund 29.

With a total department budget of $9. 27 million dollars, the department depends largely on non- specified General Fund revenues.

Department | Public Safety 75

Department | Public Safety 76
Expenditures Summary
FY 2023-24 Public Safety Budget by
Categori es
FY 2023-24 Public Safety budget by
Department

The total public safety budget for FY 2022-23 is
$9,268,131. The salaries, wages, & benefits
category represents 91% of the total public
safety budget. It supports 26.9 FTEs, the Town's
largest staffed department. The department has

15.22 police officers and sergeants, 2
detectives, 5.2 dispatch/communication, 1.48
community services officers, and 3 in
administrative functions.

With 15.22 police officers and sergeants, Police
Patrol is the largest division within Public Safety.

More information is available in the departmental
budget narratives.

Department | Public Safety 77
Expenditures by Categori es

Department | Public Safety 78
Expenditures by Funds

Department | Public Safety 79
Accomplishments
St rat e gic Plan:
• In 2021 CalOES informed the Town that we were in violation of our Public Safety Answering Point (PSAP) by not operating our dispatch center full time. After discussions with CalOES the Town’s only options were to move to a 24/7 dispatch center or to contract the dispatch services 100 percent of the time. The City Council directed staff to work with the Dispatch bargaining unit to bring dispatch services in- house full time. Currently, the Police Department is preparing to go to full-time dispatch. • The Colma Police Depart ment is in the process of recruiting and implementing a Police Explorer Post. The Police Explorer Post program is a volunteer organization for teenagers aged 14 to 21, with an interest in Law Enforcement. The goals of the Explorer Program are to expose teenagers to lifelong skills such as teamwork, responsibility and leadership, while building bridges between the community and law enforcement. The program will be organized through the Explorer Division of the Pacific Skyline Council of the Boy Scouts.

Operational:
• The Colma Police Department continued to make community engagement a top priority by participating in National Night Out, Coffee with a Cop, Elderly Food Distribution, Blood Drive, Veterans Christmas Eve Food and Gift distribution an d movie nights and Trunk or Treat Event.
• The Colma Police Department had four Officers, Josh Moreno, Brian Nagata, Anthony Berkovatz and Anthony McKenna who received 10851 Pins for excellence in stolen vehicles.
• Detective Daniel Mendoza received a National Award from FLOCK, our Automated License Plate Reader Company, for his efforts in stolen vehicle recovery. • New hires consisted of Police Officers Reinalyn Duma and Andres Abarca.

Performance Measures:

The 2023-24 Goals in the images below reflects the ann ual average. All four slides of the Public Safety performance measures presentation are available below as separate images. The link to the digital budget for this section is:
https://stories.opengov.com/colmaca/published/BJMahPBEnH <<Update OpenGov Link>>

Department | Public Safety 80

Department | Public Safety 81

Department | Public Safety 82
Future Obj ecti ves
St rat e gic Plan:
• The Colma Police Department was awarded a 15k wellness grant for the Fiscal Year 23/34.

The funds will be utilized to enhance the police department wellness program. We currently have one officer and one sergeant being trained in a POST certified fitness and nutrit ion program so they can set up fitness and nutrition programs for members of the department.

Operational:
• We will continue to work on implementing and providing full-time dispatch services for the Town of Colma. This consists of the hiring and training one full-time dispatcher, schedule changes and coordination and utilization of per diem dispatchers.

Department | Public Safety | Police Administration 83
Police Administration

Department Descri ption
Police Administration provides the planning, direction and oversight control of the Department.

Staffing
The staffing for this Division includes the Police Chief, a Detective Sergeant, a Detective and an Executive
Assistant.

Re ve nues Summary
The Police Administration Division is primarily funded
by the General Fund and does not have a specific
revenues resource.

Public Safet y

Department | Public Safety | Police Administration 84
Expenditures Summary
FY 2023-24 Police Administ rat ion
Budget
Di fference between FY 202 3-24 Budget
and FY 2022-23 Estimated Actual

The total Police Administration budget for FY 2023-
24 is $1,810,210. The salaries, wages, & benefits
category represents 80% and supports 4.0 FTE.

The FY 2023-24 budget is $86,391 or 5% more
than the FY 2022-23 Estimated Actual. The
largest change is in salaries, wages & benefits
in the amount of $51,616. The increase is mainly
due to pension costs.

x x
Salaries, Wages, &
Benefits, $51,616
Prof & Contr Srvc,
$8,557
Supplies & Srvc,
$24,718
Capital Outlay ,
$1,500
$-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
Changes in Police Administration Expenditures by Category

Department | Public Safety | Police Administration 85
Expenditures by Categori es

Department | Public Safety | Police Administration 86
Expenditures by Funds

Department | Public Safety | Police Patrol 87
Police Pat rol

Department Descri ption
Police Patrol provides a front -line uniform response to calls for police services. Police Patrol addresses neighborhood quality-of-life issues and responds to all security -related service needs of the community, including threats to life and property, enforcement of traffic laws and investigation of crimes against persons and property.

Staffing
The Division’s personnel include a Police
Commander, four Police Sergeants and 11 Police
Officers. As staffing allows, one officer is assigned
to a motorcycle on a part -time basis, and officers
work a variety of other ancillary assignments
including SWAT, San Mateo County Gang Task
Force, Bicycle Patrol and STEP (Saturation Traffic
Enforcement Program).

Revenues Summary
The Police Patrol Division is primarily funded by the General Fund and does not have a specific revenue resource. The Police Patrol Division's related grants are recorded in Federal/State/County Grants revenues accounts and these accounts are grouped and presented under Public Safety.

Public Safet y

Department | Public Safety | Police Patrol 88
Expenditures Summary
FY 2023-24 Police Pat rol Budget Di fference between FY 202 3-24 Budget and FY 2022-23 Estimated Actual

The total Police Patrol budget for FY 2023 -24 is
$5,894,707. The main expenditures in this
department are salaries, wages & benefits,
representing 95% of the total budget.

The department includes a $21,000 budget for the
youth grant program and crisis intervention training
for all Colma police officers.

The FY 2023-24 budget is $107,500 or 2% less
than the FY 2022-23 Estimated Actual. The main
change is in salaries, wages, & benefits and
it’s due to the overtime budget for FY 2023- 24
being reduced to match FY 2022- 23 base
overtime budget.

x x
Salaries, Wages, &
Benefits, $(123,540)
Supplies & Srvc, $862
Capital Outlay ,
$(5,822)
Grant Activities,
$21,000
$(140,000)
$(120,000)
$(100,000)
$(80,000)
$(60,000)
$(40,000)
$(20,000)
$-
$20,000
$40,000
Changes in Police Patrol Expenditures by Category

Department | Public Safety | Police Patrol 89
Expenditures by Categori es

Department | Public Safety | Police Patrol 90
Expenditures by Funds

Department | Public Safety | Police Communications/Dispatch 91 Police Communications

Department Descri ption
Police Communications handles the clerical and record-keeping duties of the Department and citizen- initiated calls for service, including 9-1-1.

Staffing
The positions in this Division are one Dispatch
Records Supervisor, three Dispatchers and Per Diem
Dispatchers (equivalent to 0.2 FTE).

Revenues Summary
The Police Communications Division is primarily funded by the General Fund and does not have a specific revenues resource. Dispatch center related grants are recorded in Federal/State/County Grants revenues accounts and these accounts are grouped and presented under Public Safety.

Public Safet y

Department | Public Safety | Police Communications/Dispatch 92 Expenditures Summary
FY 2023-24 Police Communicat ions
Budget
Di fference between FY 202 3-24 Budget
and FY 2022-23 Estimated Actual

The total Police Communications/Dispatch budget
for FY 2023 -24 is $ 1,264,108. The salaries,
wages, & benefits represents 88% of the total
budget and is the largest category for this
department. It supports 5.2 FTE.

The FY 2023-24 budget is $28,133 or 2% more
than the FY 2022-23 Estimated Actual. The
increase in salaries, wages, & benefits in the
amount of $69,600 is due to an additional full-
time dispatcher position, COLA’s, pension
liabilities contributions, and medical/ dental
costs. Overtime, comp- time, and part -time
budget have been reduced to match FY 2022-23
Budget.

x x
Salaries, Wages, &
Benefits, $69,576
Supplies & Srvc,
$(54,075)
Prof & Contr Srvcs,
$12,132
Capital Outlay, $500
$(80,000)
$(60,000)
$(40,000)
$(20,000)
$-
$20,000
$40,000
$60,000
$80,000
Changes in Police Dispatch/Communication Expenditures by Category

Department | Public Safety | Police Communications/Dispatch 93 Expenditures by Categori es

Department | Public Safety | Police Communications/Dispatch 94 Expenditures by Funds

Department | Public Safety | Police CSO 95
Police Community Services

Department Descri ption
The Police Community Services Division was referred to in previous budgets as Police Grants, which reflected the primary funding source since 2001-02. The state grant fund is the Supplemental Law Enforcement Services Fund (SLESF), which is for front-line personnel services. This division funds a Community Service Officer (CSO) and specific training costs.

Staffing
The Division consists of 1.48 FTE Community
Services Officer (CSO).

Public Safet y

Department | Public Safety | Police CSO 96
Revenues Summary
Annually, the Town receives $150,000 from Supplemental Law Enforcement Services Funds (SLESF) and Multi -Agency Juvenile Justice growth fund. Per Government Cost Section 30062, monies allocated for SLESF is to be expended exclusively to provide front line law enforcement services. The Town classified parking enforcement as front-line law enforcement services.

Department | Public Safety | Police CSO 97
Expenditures Summary
FY 2023-24 Police Communit y Se rvice s
Budget
Di fference between FY 202 3-24 Budget
and FY 2022-23 Estimated Actual

The total Community Services budget for FY 2023-
24 is $299,107. The salaries, wages, & benefits
category represents 78 % of the total department
budget.

The FY 2023-24 budget is $11,589 or 4% more
than the FY 202 2-23 Estimated Actual and it’s
mainly in salaries, wages, & benefits.

x x
Unfunded Liabilities,
$(6,206)
Salaries, Wages,
Benefits, $17,396
Supplies & Srvc, $400
$(10,000)
$(5,000)
$-
$5,000
$10,000
$15,000
$20,000
Changes in Police Community Services Expenditures by Category

Department | Public Safety | Police CSO 98
Expenditures by Categori es

Department | Public Safety | Police CSO 99
Expenditures by Funds

Department | Public Works & Planning 100
Public Works & Planning

The Public Works & Planning Department consists of the following Divisions:
• Engineering and Building (310),
• Public Works Maintenance – including Sewer operations (320), • Planning (410), and
• Facility Operations (800s).

Contract technical professionals and three Town employees provide Public Works and Planning services.

Department responsibilities include the development and implementation of the Town’s Five-Year Capital Improvement Program (CIP); administration and implementation of solid waste recycling and National Pollutant Discharge Elimination System (NPDES) regulations; administration of private land development and building permits; maintenance of all Town -owned facilities and infrastructure; current and advanced planning; and neighborhood and sustainability services.

The Department continues to address traffic and transportation issues; identify and develop future capital improvement projects; improve maintenance and land development services; address the needs of other Town departments as they relate to Public Works and Planning; administer local, state, and federal regulations; administer grants and applications; and maintain the overall operation of the Department.

Public W orks & Planning Revenues
The main revenue source for Public Works & Planning operations is the General Fund. The department generates some revenues to offset certain expenditures, as indicated below. • Sewer charges (or fees) is one of the revenue sources generated by the Public Works & Planning operation - $1,090,270. Revenues received from sewer charges are recorded in a separate fund ( Enterprise Fund) from the General Fund to pay for sewer conveyance and treatment costs charged by the North San Mateo County Sanitation District and the City of South San Francisco. Sewer maintenance and capital improvements are funded by the General Fund through annual transfers and collection fees. • The department also collects permit fees and service charges for planning, building, and engineering activities - $114,000. The various permits and application fees are based on the City Council approved 2019 Cost of Service Study. The collected charges offset up to 90% of the actual cost of providing such services.
• Grant funding, such as Gas Tax , Measure A, and Measure W ($195,000), are used for specific activities. A portion of Gas Tax supports streetlight and traffic light repairs and the remaining funds are reserved for streets, sidewalk, and bikeway-related capital programs.

Department | Public Works & Planning 101

Department | Public Works & Planning 102
Expenditures Summary
FY 2023-24 Public W orks & Planning
Budget by Categories
FY 2023-24 Public W orks & Planning
Budget by Department

The total Public Works & Planning budget for FY
2023-24 is $ 4,888,838. The professional &
contractual services category represents 64%
of the total budget and is the largest budget
category. Unlike other departments, the Town
contracts out its planning, engineering, and
building functions.

The Maintenance department includes Sewer
Operations, a $1,083,943 operation budget.

More information is available in the departmental
budget narratives.

Department | Public Works & Planning 103
Expenditures by Categori es

Department | Public Works & Planning 104
Expenditures by Funds

Department | Public Works & Planning 105
Accomplishments
The following accomplishments are broken down by Division:

St rat e gic Plan:

Engineering and Building Division (310):
• Selected consultant to work on the Project Study Report and Project Development Support (PSR-PDS) for the El Camino Real Bicycle and Pedestrian Complete Street Project. • Completed the rehabilitation of the F Street Retaining Wall project. • Completed the Mission Road High Visibility Crosswalk and Speed Hump project. • Sent out RFP and started the 1st phase of the CCTV Storm Drain Assessment Project. • Completed the Mission Road Landscape project.
• Solicited bids for resurfacing of Town-owned facility parking lots. • Worked with CalTrans and neighboring jurisdictions to construct a trash capture device in the BART portion of Colma Creek.
• Continued work in establishing easements with the various property owners as it relates to Colma Creek.
• Continued work with various agencies to annex Colma’s portion in the Colma Street Light District and the potential of creating the Town’s own Street Light District. • Continued work with SFPUC, NCSMSD, Cal-water, and Cemeteries regarding a reclaim water system.
• Completed the Hillside and Lawndale Blvd. roadway resurfacing project, this was a partnering effort between South San Francisco and Colma.
• Worked with Sustainability Group to establish alternative power (Solar) for the Colma Community Center.
• Started the RFP process to solicit contractor to install electric vehicle charging stations at the Colma Community Center.
• Continued work with C/CAG on the Junipero Serra Boulevard Smart Street Project. • Worked with outside vendors to lease Town owned communication conduits on El Camino Real.
• Obtained the State’s Parks and Recreation Prop 68 grant.

Public Works Maintenance Division (320):
• Purchased Department 1st Electric vehicle, supervisor truck. • Continued to work on obtaining an asset management program.

Planning Divi sion ( 410) :
• Updating reach code are in process after building code adoption. • Housing Element Update approved by City Council.
• Commenced work on Zoning Code Update.
• Commenced work on Bike and Pedestrian Master Plan.
• Continued to participate in the Ride Share Program policy. • Worked with Cal Recycle and Town waste hauler regarding strategies for SB 1383, Organic Waste Reduction compliance.
• Furthered the Public Art CIP program.
• Continued the annual report on the implementation of General Plan, including the Housing Element to the state.
• Commenced and completed the Vehicle Miles Traveled Guidelines complying with SB743. • Continued to search for feasible hotel sites.

Department | Public Works & Planning 106
• Continued on- going monitoring of neighboring cities and San Mateo County projects and policies.

Operational:

Engineering and Building Division (310):
• Worked with our Stormwater committee to develop a fee for Stormwater Business inspections. • Applied for and succeeded being awarded grant funding ($9 Million plus) for various projects and programs.
• Represented the Town at Local, County -wide, Regional and State required meetings and conferences.
• Sent in draft Sanitary Sewer Master Plan to the SFRWQCB for review and approval. • Continued negotiations with South San Francisco and NSMCSD on potential revisions to the Town’s current Sanity Sewer agreements.
• Continued work with Economic Advisory team and the proposed commercial area on Hillside Blvd.
• Adopted the 2022 California Building Code.

Public Works Maintenance Division (320):
• Performed minor construction and painting as needed.
• Conducted monthly training programs to further develop maintenance staff. • Participated with the Sustainability Committee to assist in meeting our Climate Action Plan and Goals.
• Continued work with the County Stormwater program and the SF Reginal Boards' goals of reducing trash and pollutants within the Town’s waterways. • Worked with local businesses to be compliant with stormwater discharge adherence and their FOG Program.
• Worked with staff on a request for proposal for tree maintenance services and tree safety program.
• Continued work on the Town’s Sidewalk safety program. • Started a facility maintenance safety and hazard identification program. • Established a roadway striping and signage program.
• Continued to certify all Town-owned backflow devices. • Monitored and managed minor encroachment work.
• Continued working with the County Integrated Pest Management (IPM) program. • Responded to winter storm damage repair and maintenance issues.

Planning Division (410) :
• Continued to process planning development applications. • Continued implementation of policies pertaining to the Climate Action Plan. • Continued to represent Colma in local & regional meetings. • Continued to monitor legislation and propose ordinance amendments, if required. • Monitored and reviewed plans, development proposals, and environmental documents of surrounding communities and utility companies to assure that the interests of the Town are considered.
• Outreach with Businesses and residents regarding sustainability go als, alternative energy resources, and water conservation.
• Continued participation in the Auto Retailors and Cemetery outreach meetings. • Continued work regarding Townwide Code Enforcement.

Department | Public Works & Planning 107
• Updated, improved, and streamlined information on the Department website to enhance user experience and access accurate information.
• Continued to provide customers a choice of in- person and virtual appointments to increase convenience, accessibility, and customer service at the planning counter. • Increased efficiency and accuracy of processing both hearing- level and staff -level planning permits.

Performance Measures:

The 2023-24 Goals in the images below reflect the annual average. All three slides of the Public Works & Planning performance measures presentation are available below as separate images. The link to the digital budget for this section is
https://stories.opengov.com/colmaca/published/zaEjU_Rbe l <<Need Updating>>

Department | Public Works & Planning 108

Department | Public Works & Planning 109
Future Obj ecti ves
St rat e gic Plan:

Engineering and Building Division (310):
• Continue work in pursuing grant opportunities.
• Perform public outreach for Serramonte West right of way improvements along with development of plans based on the recommendations of City Council and public participation. • Continue work on the Project Study Report for the various El Camino Real complete street improvements.
• Start the RFP process for El Camino Real Segment B - Design project. • Establish cooperative agreements with CalTrans, BART and neighboring agencies to construct and maintain a trash capture device within Colma Creek. • Complete grant easements for the various property owners that boarder the Colma Creek • Complete PSR-PDS for the complete street project on El Camino Real. • Assist in managing the Urban Tree Inventory Risk Assessment and Management Program. • Continue work on C/CAG’s Smart Corridor Project.
• Renew agreement with One Shore Line for ongoing maintenance work in portions of Colma Creek.
• Continue participation with various agencies to provide reclaim water to Town and cemeteries. • Begin phase 2 of the CCTV of the Town’s storm drain system.

Public Works Maintenance Division (320):
• Continue to provide safe and accessible sidewalks.
• Continue work with the Sustainability group to assist in meeting the Town’s Climate Action Goals.
• Continue to work on facilities, striving to maintain a high level of service for employees and members of the public.

Planning Division (410) :
• Receive Certification of the Housing Element Update – Cycle 6 from HCD. • City Council adopt the new Zoning Code Update
• Improve quality of life through environmental sustainability and economic development prosperity.
• Continue implementation of Town’s General Plan 2040 vision. • Economic Development through future Commercial land use including Hillside Boulevard Commercial Overlay Zoning District.
• Enhancement of streets, neighborhoods and districts through Urban Tree Master Plan • Improve operational efficiency through technology.
• Continue planning service to the public at its highest level. • Continue to provide the Town's decision makers with sound and precise recommendations for current and long-range land use proposals.

Operational:

Engineering and Building Division (310):
• Continue participation in the Biweekly planning and development meetings. • Educate staff and public on new State regulated Stormwater programs and mandates.

Department | Public Works & Planning 110
• Continue work in applying for grant opportunities.
• Represent Town at Local, County -wide, Regional and State required meetings and conferences.
• Continue work on Sanitary Sewer Master Plan to the SFRWQCB for review and approval. • Continue negotiations with South San Francisco and NSMCSD on potential revisions to the Town’s current Sanity Sewer agreements.
• Continue work with Economic Advisory team and the proposed commercial area on Hillside Blvd.
• Continue participation in Countywide Building Official meetings. • Work with Sustainability Committee on Reach Code opportunities. • Work with City Manager on outreach to Cemeteries, Car Dealerships and Retailers on economic development.
• Grading, encroachment plan check and permit oversight. • Provide building plan check and inspection.

Public Works Maintenance Division (320):
• Join the Maintenance Superintendents Association.
• Continue to perform minor construction and painting as needed. • Monthly training programs to further develop maintenance staff. • Participate with the Sustainability Committee to assist in meeting our Climate Action Plan and Goals.
• Continue work with the County Stormwater program and the SF Reginal Boards' goals of reducing trash and pollutants within the Town’s waterways. • Work with local businesses to be compliant with stormwater discharge adherence and their FOG Program.
• Work with staff on a request for proposal for tree maintenance services and tree safety program.
• Continue work on the Town’s Sidewalk safety program.
• Start a facility maintenance safety and hazard identification program. • Continue annual roadway striping and signage program. • Annually certify all Town-owned backflow devices.
• Monitor and assist with minor encroachment work inspection. • Continue working with the County Integrated Pest Management (IPM) program. • Oversight of Landscape and Facility Maintenance contracts. • Respond to Right of Way repairs and graffiti removal.

Planning Division (410) :
• Protect and improve the community and the environment by processing permits for land use and development projects.
• Ensure project compliance with the General Plan, Zoning and Subdivision regulations. • Continue to receive and review plans and permit applications. • Provide the public with information about zoning, l and use, environmental regulations, and best management practices.
• Improve the quality of future development by adhering to Town’s General Plan 2040. • Protect residential and commercial neighborhood characters and property values. • Provide project coordinati on; research and analysis; and reports and recommendations for compliance with land use regulations to the City Council. • Provide code enforcement and educational outreach to residential and commercial neighborhoods.
• Continue work and outreach to community in assisting to meet our waste reduction SB 1383 Goals.

Department | Public Works & Planning | Engineering & Building 111 Engineering & Building

Department Descri ption
The Division consists of the following functions: Public Works Administration, Engineering and Building. Contract professionals provide the staffing for the day -to-day duties; the five- year Capital Improvement Program (CIP); the County wide Storm Water NPDES permitting and maintenance program; annual sewer service maintenance and charges; solid waste, recycling and sustainability programs; sanitary sewer system maintenance and reporting requirements; right of way infrastructure, Geographical Information System (GIS) upkeep and other daily and annual service activities. The Division assists the Public Works Maintenance and Planning Divisions and the Town’s Police and Recreation Departments in their current and future infrastructure and facility ne eds. The Division provides comprehensive engineering, building inspection and CASp (Certified Access Specialist) inspection and consulting services; processes building, grading and encroachment permits; and provides plan review and inspection services for land development projects. These activities are partially supported by fees.

Staffing
Public Works Administration, Engineering and Building Division services are provided under contract with CSG Consultants. The Division coordinates with the Public Works Maintenance Division but does not oversee operations.

Revenues Summary
The Engineering and Building departments generate revenue from permit activities. The fees and charges collected offsets the services provided for encroachment review, inspection, and ot her development activities. The fees and charges assessed are based on the City Council approved cost of service fee study and has a target recovery of 90%. The total FY 2023-24 Engineering & Building revenues budget is $157,263 and the expenditures budget is $972,315. The difference of $815,052 is supported by non-departmental General Fund revenues.

Public Works & Planning

Department | Public Works & Planning | Engineering & Building 112

Expenditures Summary
FY 2023-24 Engine e ring & Building
Budget
Di fference between FY 202 3-24 Budget
and FY 2022-23 Estimated Actual

The total Engineering & Building budget for FY
2023-24 is $ 972,315. The Town partners with a
private company to provide engineering and
building services.

The FY 2023-24 budget is $48,015 or 5% more
than the FY 2022- 23 Estimated Actual - all in
professional & contractual services . The
main driver for the increase in professional &
contractual services is CPI adjustments.

Department | Public Works & Planning | Engineering & Building 113 Expenditures by Categori es

Department | Public Works & Planning | Engineering & Building 114 Expenditures by Funds

Department | Public Works & Planning | Public Works Maintenance 115 Public Works Maintenance

Department Descri ption
The Public Works Maintenance/Sewer Division is responsible for the upkeep and maintenance of public streets, sidewalks, traffic signals, streetlights , storm water systems and public facilities. The Division also manages roadway weed and litter control and graffiti abatement; participates in the National Pollutant Discharge Elimination System (NPDES) Storm Water Program; and are the first responders to sanitary sewer overflows. The Division also manages the landscape, facility janitorial and HVAC maintenance contracts.

Staffing
The Division is composed of one Maintenance
Supervisor and two Maintenance Technicians,
overseen by the City Manager.

Revenues Summary
The FY 2023-24 Public Works Maintenance revenues budget is $1,278,376 with $1,090,270 in sewer operations (Fund 81) , $157,106 from State and County grant allocations, and $31,000 in General Fund (Fund 11) reimbursement. The sewer fees collected offsets the sanitary sewer operating cost of $1,083,943.

Public Works & Planning

Department | Public Works & Planning | Public Works Maintenance 116

Department | Public Works & Planning | Public Works Maintenance 117 Expenditures Summary
FY 2023-24 PW Maintenance Budget Di fference between FY 202 3-24 Budget and FY 2022-23 Estimated Actual

The total Public Works Maintenance budget for FY
2023-24 is $2, 499,003. The Sewer operations
budget is $1,083 ,943, or 43% and the salaries,
wages, & benefits budget is $728 ,653 or 29%.

Professional & contractual services is the third
largest categories at $ 582,252 or 23% of total
budget.

The FY 2023-24 budget is $144,305 or 6% more
than the FY 2022-23 Estimated Actual. The
increase of $40,100 in professional &
contractual services is due to the resetting of
the FY 2022 -23 Budget. Part of the budget
includes contingencies for roadway and public -
right-of-way minor improvements. Sewer
operations increased by $83,123 and reflect the
Town’s projected increase for sewer treatment.

Department | Public Works & Planning | Public Works Maintenance 118 Expenditures by Categori es

Department | Public Works & Planning | Public Works Maintenance 119 Expenditures by Funds

Department | Public Works & Planning | Planning 120
Planning

Department Descri ption
The Planning Division is responsible for Advanced (long range) Planning, Current Planning (application processing), Climate Action, Economic Development and Neighborhood Services. The Planning staff, in partnership with other Town staff, residents and the business community, implements the community vision for the physical development of Colma, as described in the General Plan. Specific activities include: preparing planning studies to update policies and regulations in light of changing laws and conditions to ensure Colma continues to be a desirable community in which to live, work, visit and recreate; coordination with or participation in County and regional planning efforts to represent Colma’s interests; reviewing development proposals to ensure high quality and compatible development; reviewing all building permits for compliance with zoning requirements; enforcing codes and promoting property maintenance; and providing public information about planning and development.

Staffing
The Town contracts with CSG Consultants for planning services – partially offset by fees. Professional contract staff, including the City Planner, an Assistant Planner, an Associate Planner, a Sustainability Manager, a Code Enforcement Officer and additional planning staff are available to assist the Town on an as-needed basis. Administrative support is provided by the Town’s Administrative Technician, who is under the supervision of the City Clerk.

Public Works & Planning

Department | Public Works & Planning | Planning 121
Revenues Summary
The FY 2023-24 Planning revenues budget is $73,851 and the operating budget is $493,790. Fees collected for planning activities are based on the 2019 cost of service fee study with a recovery target of 90%. Non-permit related activities are supported by General Fund revenues.

Department | Public Works & Planning | Planning 122
Expenditures Summary
FY 2023-24 Planning Budget Di fference between FY 202 3-24 Budget and FY 2022-23 Estimated Actual

The total Planning budget for FY 2023- 24 is
$493,790. Similar to Engineering & Building, the
Town partners with a private company to provide
planning and sustainability services.

The FY 2023-24 budget is $73,160 or 13% less
than the FY 2022-23 Estimated Actual.

Planning activities is estimated to be $21,690
over budget in FY 2022 -23. It is mainly due to
increased planning activities. This is confirmed
by planning revenue exceeding budget by
$47,099 in FY 2022-23.

As for FY 2023-24, the budget is reset to the FY
2022-23 budget plus CPI, resulting in the
reduction in p rofessional services when
compared to FY 2022-23 Estimated Actual.

Department | Public Works & Planning | Planning 123
Expenditures by Categori es

Department | Public Works & Planning | Planning 124
Expenditures by Funds

Department | Public Works & Planning | Facility Operations 125 Facility Operations

Department Descri ption
The Facility Operations Activity includes non- personnel operating expenses for all Town facilities, such as janitorial and landscape contract services for facilities, water, electricity, and pest control.

Staffing
The Public Works Maintenance Supervisor oversees facility maintenance operations, and the staffing cost is fully charged to Public Works Maintenance Division.

Revenues Summary
The FY 2023- 24 Faci l i ty Operati ons revenue budget i s $241,502, with $180,300 from Creeksi de Villas. Cre e kside Villas re ntal incomes are recorded in Fund 83, City Properties fund - an Enterprise Fund and are used to offset facility operation costs in Fund 83. The Town al so recei ves rental i ncome for renting office spaces in Town Hall ( $60,000) .

Public Works & Planning

Department | Public Works & Planning | Facility Operations 126

Expenditures Summary
FY 2023-24 Facilit ies Operat ions
Budget
Di fference between FY 202 3-24 Budget
and FY 2022-23 Estimated Actual

The total Facility Operations budget for FY 2023-
24 is $ 923,734. The Recreation & Museum
budget of $347,740 includes facility maintenance
and services at Colma Community Center, Sterling
Park, Colma Museum, and Bark Park. The next
largest function is Police, at $ 216,841 which
includes the Police Station and the Gun range.

The FY 2023 -24 budget is $83,687 more than
the FY 2022-23 Estimated Actual. The largest
change is in Recreation & Museum, an increase
of $41,331. Major drivers include budgeting for
the Sterling Park Coppola repair ($25,000) – a
deferred project, and the increase in HVAC
annual maintenance cost ($12,500). The largest
increase for all facilities is interior and exterior
maintenance at $33,621.

The increase in Police facilities of $31,461 is
also related to minor maintenance and repair,
where the project to build a secondary entry
within dispat ch area has been deferred
($20,000). The increase in Police facilities of
$31,461

Department | Public Works & Planning | Facility Operations 127 Expenditures by Facilit ie s

Department | Public Works & Planning | Facility Operations 128 Expenditures by Categori es

Department | Public Works & Planning | Facility Operations 129 Expenditures by Funds

Departmental | Recreation 130
R ecreation

The Recreation Services Department provides programs, activities , and events for Colma residents of all age groups ranging from youths to seniors at two park facilities: Colma Historical Park & Community Center and Sterling Park. Program elements include Fitness, Enrichment, Special Events, Cultural Events, Sporting Events, Trips and Community Events. It is the goal of the Recreation Services Department to offer a balanced program ensuring all elements are offered to all age groups throughout the fiscal year.

Recreation program fees are subsidized using a system that provides a greater discount for programs that serve the community versus programs that serve the individual. The policy -based system was approved by the City Council in 2011 and the Department has typically recovered 12% -14% of department costs, including the recreation facilities maintenance budgets. In FY 2022- 23, the Department is projected to recover 4.25% of department costs, including the recreation facilities maintenance budgets. The lower cost recovery rate is due to the effects of post COVID- 19 and reduced revenues.

Historically the Department has experienced an increase in program participation every year since FY 2012- 13. The increase is attributed to more in- house activities and community -based programming, ensuring opportunities for all populations. In FY 20 19-20, FY 2020-21 and FY 2021- 2022 there has been a drop off in program participation due to the pandemic. The Department is estimating a rise in program participation as we are emerging from the pandemic.

The 2023-2025 Strategic Plans calls for the coordination and implementation of more community - based programming and events that Celebrate the History and Culture of the Town. Over the last few years, the Department has developed the following community -based programs, historical and cultural-based activities: Halloween House Decorating Contest, Holiday House Decorating Contest, Summer Concert Series, Colma Community Fair, Cinema at the Cemetery, Parol Lantern Workshop, Annual Holiday Tree Lighting, Día De Los Muertos Festival, Multi -Cultural Craft Night, Colma Scavenger Hunt, and Trunk or Treat event.

Departmental | Recreation 131
Staffing
The staffing for this Department includes one Recreation Manager, two Recreation Coordinators,

4.0 FTE in part-time Facility Attendants and 3.5 FTE in part-time Recreation Leaders.

Revenues Summary
The FY 2023-24 Recreation revenues budget is $105,700. As shown in the table below, Recreation revenues from program charges and rentals are insufficient to fund the total Recreation Department operating expenditure of $1.13 million. General Fund revenues supports the remaining $1,029,128 of the operating expenditure.

Departmental | Recreation 132

Departmental | Recreation 133
Expenditures Summary
FY 2023-24 Recreation Budget Di fference between FY 202 3-24 Budget and FY 2022-23 Estimated Actual

The total Recreation budget for FY 2023- 24 is
$1,134,828. Salaries, wages, & benefits
represents 64% and recreation represents 17%
of the total budget. Salaries, wages, & benefits
supports 3 full time and 7.5 FTE of part -time
staff.

The FY 2023-24 budget is $11,038 less than the
FY 2022-23 Estimated Actual. Professional &
Contractual Services reduced by $40,000
because the Department noticed a reduction in
contracted recreation classes. Salaries, Wages
& Benefits increased by $20,874 includes
COLA adjustment and benefit cost increase.

Departmental | Recreation 134
Expenditures by Categori es

Departmental | Recreation 135
Expenditures by Fund
The Recreation operating expenditures are part of the General Fund operation.

Departmental | Recreation 136
Accomplishments
Strategi c Plan :
• Colma Age-Friendly Task Force completed City Council approved Action Plan and submitted to AARP/WHO to maintain Age-Friendly City designation.
• Hosted CAPE/CERT program and certified four new members.

Operational:

Continued to partner with Second Harvest Foodbank of San Mateo County delivering food to populations in need.
• Partnered with Italian Cemetery to safely host two Cinema’s at the Cemetery. • Hosted a Multicultural Craft Night.
• Hosted Summer Concert Series.
• Hosted a Veterans Day Celebration at Veterans Village. • Hosted Adult Holiday Party at a new venue.
• Opened recreational facilities for rentals at maximum capacity (Sterling Park and Colma Community Center).
• Partnered with Colma Historical Museum and created an online scavenger hunt throughout Colma.
• Continued to offer a Hybrid (In person/To go) Senior Luncheon. • Hosted the following outdoor community events:
o Trunk or Treat
o Dia De Los Muertos Celebration
o Earth Day/Arbor Day Celebration
o Eggstravaganza
• Hosted multiple Blood Drives with the Red Cross, Stanford Blood Center and Vitalant

Departmental | Recreation 137
Performance Measures:

The 2023-24 Goals in the images below reflects the annual average. All three slides of the Recreation performance measures presentation are availabl e below as separate images. The link to the digital budget for this section is:
https://stories.opengov.com/colmaca/published/lswWrumtlsy Since 2019-20, the Recreation Services Department has offered approximately 162 programs with an average of 5,754 residents participating annually.

Departmental | Recreation 138
The Recreation Services Department follows recreation program policies set forth in the Administrative Code. These policies direct staff to develop activities for all demographics in all program elements. Below are graphs that show how the Department has satisfied the Recreation Department Program Guidelines with equitable programming and participation over the past few years. The Department will continue to meet these goals by developing programming attractive to both genders and all age groups.

Departmental | Recreation 139
Future Obj ecti ves
St rat e gic Plan:
• Continue to work on community outreach and Age-Friendly Cities projects such as Medical Equipment Loan Program (MELP).
• Coordinate the annual Town Picnic and Adult Holiday Event. • Continue to develop and offer more community-based including:
o Cinema in the Cemetery Movie Series
o Dia De Los Muertos Celebration
o Multicultural Craft Day
o Children’s Day
o Working with local shopping centers promoting economic development Operational:
• Attempt to provide the same service level (offer the same number of programs and meet participation levels) as FY 2019- 20 (Pre-Covid 19).Reestablish a group of Colma residents volunteers for the Livewire Newsletter.
• Reinstate higher maximum capacity of campers for Summer Day Camp and Day Camp Field Trips.

Capital Improvement Plan Summary 140
Capital Improveme nt Plan

The Capital Improvement Plan (CIP) is a project management and financial planning document . It provides a brief project scope, description, and funding & spending plans for major maintenance, improvements, and rehabilitations of Town properties, long- range planning documents, and equipment and technology purchases in excess of $10,000 for the next five years . The document shows the Town’s capital priorities for the year, as well as future obligations and needs.

The FY 202 3-24 CIP includes capital plans t hrough FY 20 28-29. The five-year CIP program costs $72.83 million – with $20.42 million funded or planned to be funded in the next five years and $52.10 million pending funding opportunities.

Capital Program Overview
CI P Proj ect Categori es
The projects listed in the FY 202 3-24 through FY 2028-29 CIP program is organized into four major categories, as listed below. The images below are linked to the corresponding sections of the capital program.

FY 2023-24 Capital Program
By categories
Total
Project Cost
2022/23
and Prior
2023/24
Budget
2024/25 to
2028/29
Projected
Future/
Unfunded
Streets, Sidewalks, and Bikeway (14) 66,266,655 12,218,130 375,000 1,864,000 51,809,525 Sewer and Storm Drain (3) 285,000 70,000 145,000 70,000 0 City Facilities & Long-Range Plans (14) 3,675,000 920,000 555,000 1,600,000 600,000 Major Equipment, Technology & Fleet (5) 2,605,000 950,000 290,000 1,365,000 0 Total Project Spending - by Categories 72,831,655 14,158,130 1,365,000 4,899,000 52,409,525

Capital Improvement Plan Summary 141
Category 1
Streets, Sidewalks & Bikeways

Category 2
Sewer & Storm Drain

Category 3
City Facilities & Long-Range Plan

Category 4
Major Equipment, Technology, & Fleet

Project Status
Within each of the four categories listed above, the projects are grouped by statuses. The statuses are Active, Closed, Future, or Unfunded.
• Active - existing or new CIP projects that have available funding and activities (spending) in FY 2022-23. These projects may have future and unfunded portion. • Closed - CIP projects that have been completed or have been closed out. These projects will only appear in future CIP budgets if they have project expenditures during the prior three years. • Future - CIP projects that are programmed for FY 2023 -24 through FY 202 7-28. Project budget and funding are identified but are not earmarked. • Unfunded - CIP projects that are Town priorities but are currently without budgeted funds.

Unfunded projects will be reviewed annually during the Town Budget process to see if funds are available for construction and if the proposed projects are ready to move from the Unfunded to the Budgeted projects list.

More information about the project status can be found in the project description.

Capital Improvement Plan Summary 142
FY 2022 -23 Capital Improvement Program Overview
The FY 2022-23 Capital program has 21 projects with a total project budget of $14.04 million since project inception. From inception to March 31, 2023, the Town has spent $1. 51 million of the total project budget. This leaves an unspent balance of $12.54 million, and part of the unspent balance will be carried over to FY 2023-24.

During the year, the Town completed F-Street Retaining Wall (902), Mission Road and Pedestrian Crosswalk (909), Mission Road Landscape (908) projects, and Colma Museum Facility Repair (951).

The completed projects will be presented to the City Council as part of the project close out in FY 2023-24.

Of the 21 projects, there are nine that have not begun as of March 2023, but the Town plans to begin these projects in May or June of 2023. Projects in the streets, sewer/storm drain, and facilities categories are often weather dependent and would start in the summer/fall months. More information is available in the project description section of the capital budget.

Active Projects Status
Thru
6/30/2022
FY 2022-23
Request
Total thru
6/30/2023
Actual Thru
6/30/2022
Actual Thru
Mar'23
Total thru
Mar'23
Unspent
Budget at
3/31/2023
[a] [a] Σ[a] [b] [b] Σ[b] Σ[a] - Σ[b]
Streets, Sidewalks, and Bikeway
Annual Roadway Rehab. and
Preventative Maint. Program (906)
Ongoing 150,000 337,645 487,645 0 149,069 149,069 338,576 El Camino Real Bicycle and Pedestrian
Improvement - PSR-PDS (923)
Active 0 2,000,000 2,000,000 0 11,808 11,808 1,988,192 El Camino Real/Mission Road Access to
Transient Multimodal Crossing (904)
Active 0 180,000 180,000 0 0 0 180,000 El Camino Real Segment B Design (915) Active 0 670,000 670,000 0 0 0 670,000 El Camino Real Segment B Construction
(916)
Active 0 5,800,000 5,800,000 0 0 0 5,800,000 F-Street Retaining Wall (902) Completed 32,000 368,000 400,000 40,542 318,916 359,458 40,542 Mission Road Landscaping (908) Completed 29,000 371,000 400,000 15,109 369,782 384,891 15,109 Mission Road Crosswalk (909) Completed 11,000 119,010 130,010 0 130,010 130,010 0 Serramonte Boulevard West Bicycle ad
Pedestrian Improvement - Phase 1
Active 0 2,035,000 2,035,000 0 0 0 2,035,000 Town-Wide Bicycle & Pedestrian
Master Plan (910)
Active 0 100,000 100,000 0 11,238 11,238 88,762 Sewer and Storm Drain
Storm Drain Assessment (972) Active 0 70,000 70,000 0 0 0 70,000 City Facilities & Long-Range Plans
Colma Museum Facility Repair &
Painting (951)
Completed 75,000 0 75,000 11,245 52,510 63,755 11,245 Facility Parking Lot Upgrades and
Repairs (953)
Active 99,025 140,975 240,000 0 0 0 240,000 Housing Element Update (996) Active 20,000 190,000 210,000 84,351 69,572 153,922 56,078 Public Arts Program (980) Active 0 15,000 15,000 0 0 0 15,000 Urban Tree Master Plan & Program
(998)
Active 0 100,000 100,000 0 0 0 100,000 Zoning Code Update (997) Active 0 180,000 180,000 21,971 42,616 64,588 115,413 Major Equipment, Technology & Fleet
Equipment Purchase and Replacement
(984)
Ongoing 0 150,000 150,000 0 6,937 6,937 143,063 Financial Software Replacement (965) Start in
Summer '22
100,000 430,000 530,000 0 0 0 530,000 IT Infrastructure Upgrades (986) Ongoing 0 50,000 50,000 0 28,006 28,006 21,994 Vehicle Replacement (987) Ongoing 0 220,000 220,000 0 143,346 143,346 76,654 Total Projects (21) 516,025 13,526,630 14,042,655 173,218 1,333,810 1,507,028 12,535,627 Project Budget Project Spending

Capital Improvement Plan Summary 143
FY 2023 -24 Capit al Improve ment Plan Highlight
The FY 202 3-24 Capital program includes 20 active projects, 11 future/unfunded projects, and 4 projects that are completed or will be completed by June 30, 2023. The FY 2023-24 Capital program is the continuation of the FY 2022-23 Capital Improvement Plan and contains the following changes. • Colma Creek Channel Repair (934) has been changed to Colma Creek Channel Easement due to changes to the project scope
• The Public Arts Program (980) project scope has expanded in FY 2023-24 to include a mural on the newly repaired F-Street wall and is part of the 100th Year Celebration initiatives.

Active Projects
Total
Project Cost
2022/23
and Prior
2023/24
Budget
2024/25 to
2028/29
Projected
Future/
Unfunded
Streets, Sidewalks, and Bikeway
Annual Roadway Rehabilitation and
Preventative Maintenance Program (906)
962,645 487,645 225,000 250,000 0 El Camino Real Bicycle and Pedestrian
Improvement (923)
24,450,000 2,000,000 0 0 22,450,000 El Camino Real/Mission Road Access to
Transient Multimodal Crossing (904)
180,000 180,000 0 0 0 El Camino Real Segment B Design (915) 670,000 670,000 0 0 0 El Camino Real Segment B Construction (916) 5,800,000 5,800,000 0 0 0 Serramonte Boulevard West Bicycle ad
Pedestrian Improvement - Phase 1 (911)
20,000,000 2,035,000 150,000 0 17,815,000 Town-Wide Bicycle & Pedestrian Master Plan
(910)
100,000 100,000 0 0 0 Sewer and Storm Drain
Colma Creek Channel Easement (934) 75,000 0 75,000 0 0 Storm Drain Assessment (972) 210,000 70,000 70,000 70,000 0 City Facilities & Long-Range Plans
Bark Park Upgrade (958) 115,000 0 115,000 0 0 EV Charging Station at CCC (946) 140,000 0 140,000 0 0 Facility Parking Lot Upgrades and Repairs (953) 240,000 240,000 0 0 0 Housing Element Update (996) 210,000 210,000 0 0 0 Public Arts Program (980) 115,000 15,000 100,000 0 0 Urban Tree Master Plan & Program (998) 300,000 100,000 200,000 0 0 Zoning Code Update (997) 180,000 180,000 0 0 0 Major Equipment, Technology & Fleet
Equipment Purchase and Replacement (984) 150,000 150,000 0 0 0 Financial Software Replacement (965) 550,000 530,000 20,000 0 0 IT Infrastructure Upgrades (986) 350,000 50,000 50,000 250,000 0 Vehicle Replacement (987) 1,305,000 220,000 220,000 865,000 0 Total Active Projects (20) 56,102,645 13,037,645 1,365,000 1,435,000 40,265,000

Capital Improvement Plan Summary 144

Project Funding and Spending Plan for FY 202 3-24 through FY 202 8-29 The Funding Plan table below summarizes the revenues sources that the Town plans to use to support the capital program. The funding identification process includes apply for grants and special funding first to the capital project, then special contributions, and finally the General Fund or the Capital Reserve Fund.

The Capital Program bar chart below summarizes the projects by categories. The corresponding table is below the bar chart. To get to the table, use the scroll bar on the right of the bar chart. At first glance, the table shows the total program by fiscal year and by categories. The project list is also available in the table by clicking on the triangles on the left of the categories.

Future/Unfunded Projects
Total
Project Cost
2022/23
and Prior
2023/24
Budget
2024/25 to
2028/29
Projected
Future/
Unfunded
Streets, Sidewalks, and Bikeway
Colma Blvd Improvement (912) 1,500,000 0 0 0 1,500,000 Hillside Blvd Beautification (901) 9,100,000 0 0 0 9,100,000 Lawndale Landscape and Median (956) 1,614,000 0 0 1,614,000 0 Sterling Park Streetlight (926) 960,000 15,475 0 0 944,525 Sewer and Storm Drain
None 0 0 0 0 0 City Facilities & Long-Range Plans
Community Center Facility Painting (960) 100,000 0 0 100,000 0 Corp Yard Car Wash Upgrade (954) 170,000 0 0 170,000 0 HVAC System Replacement @ PD (943) 1,250,000 0 0 1,250,000 0 Solar Panel Backup Battery Install @ CCC (961) 500,000 0 0 0 500,000 Sterling Park Facility Improvement (948) 80,000 0 0 80,000 0 Town-Wide Branding (959) 200,000 100,000 0 0 100,000 Major Equipment, Technology & Fleet
Phone System Upgrade (982) 250,000 0 0 250,000 0 Total Future/Unfunded Projects (11) 15,724,000 115,475 0 3,464,000 12,144,525 Closed Project
(By June 30, 2023)
Total
Project Cost
2022/23
and Prior
2023/24
Budget
2024/25 to
2028/29
Projected
Future/
Unfunded
Streets, Sidewalks, and Bikeway
F-Street Retaining Wall (902) 400,000 400,000 0 0 0 Mission Road Crosswalk (909) 130,010 130,010 0 0 0 Mission Road Landscape (908) 400,000 400,000 0 0 0 City Facilities & Long-Range Plans
Colma Museum Facility Repair & Painting (951) 75,000 75,000 0 0 0 Total Closed Projects (4) 1,005,010 1,005,010 0 0 0 Total Project Cost - All (35) 72,831,655 14,158,130 1,365,000 4,899,000 52,409,525

Capital Improvement Plan Summary 145

Funding Plan
Total
Project Cost
2022/23
and Prior
2023/24
Budget 2024/25 2025/26 2026/27 2027/28 2028/29
2024/25 to
2028/29
Projected
Future/
Unfunded
Capital Reserve (31) 1,060,975 1,060,975 0 0 0 0 0 0 0 0 Fleet Replcmnt (61) 1,305,000 220,000 220,000 215,000 150,000 200,000 150,000 150,000 865,000 0 Gas Tax & RMRA (21) 200,450 125,450 31,000 44,000 0 0 0 0 44,000 0 General Fund (11) 6,357,655 3,295,655 769,000 2,093,000 50,000 50,000 50,000 50,000 2,293,000 0 LEAP Grant (31) - Reimb 65,000 65,000 0 0 0 0 0 0 0 0 Measure A (22) 263,600 152,600 60,000 51,000 0 0 0 0 51,000 0 Measure K (31) 120,000 0 120,000 0 0 0 0 0 0 0 Measure W - ACR/TDM (32) 162,000 162,000 0 0 0 0 0 0 0 0 Measure W - Cycle 6 (32) 2,434,500 2,434,500 0 0 0 0 0 0 0 0 Measure W (26) 153,950 91,950 30,000 32,000 0 0 0 0 32,000 0 Measure W Grant (32) 1,800,000 1,800,000 0 0 0 0 0 0 0 0 OBAG 3 Grant (32) 4,640,000 4,640,000 0 0 0 0 0 0 0 0 PCE EV Charge Rebate (31) 20,000 0 20,000 0 0 0 0 0 0 0 Prop 68 Grant (31) 115,000 0 115,000 0 0 0 0 0 0 0 REAP Grant (31) - Reimb 20,000 20,000 0 0 0 0 0 0 0 0 TDA Art 3 Grant (32-35003) 90,000 90,000 0 0 0 0 0 0 0 0 Unknown Revenue Source 54,023,525 0 0 1,614,000 0 0 0 0 1,614,000 52,409,525 Total Funding 72,831,655 14,158,130 1,365,000 4,049,000 200,000 250,000 200,000 200,000 4,899,000 52,409,525

Capital | Streets, Sidewalks, & Bikeways 146
St reet s, Side walks, & Bikeways

Annual Roadway Rehabilitation and Preventative Maintenance ( 906) Project Scope
The Annual Roadway Rehabilitation and Preventative Maintenance Program includes minor repairs, such as crack sealing, and major rehabilitation, such as slurry seal and mill and fill. The goal of the program is to maintain the Town’s Pavement Condition Index (PCI) at 80 or above, the current PCI has been rated at 76. Even though we have dipped to the mid 70's in our PCI, the Town's street network condition is still rated as "Very Good" by the Metropolitan Transportation Commission (MTC) StreetSaver Online Pavement Management Program. In our effort to reach and meet our goal of 80 PCI, a multiyear street rehabilitation and maintenance project budget has been updated to address several Town streets and their deficiencies. Design, construction management, and construction costs are factored into the rehabilitation and maintenance effort. The Engineering Department has identified the following locations for the current program cycle:
• Hillside Boulevard/Lawndale Boulevard (eastbound lane) (FY 2022-23) • Colma Boulevard and 400 Block of Serramonte Boulevard (FY 2023-24) • Collins Avenue and Junipero Serra Boulevard (FY 2024-25) The estimated project cost for the locations identified above is estimated at $813,000.

Status as of June 30, 2023
The 300 Block of F Street Road Rehabilitation project was completed in late 2022. Hillside Boulevard from Lawndale Boulevard to approximately 600 feet south of Serramonte Boulevard, and the eastbound lane of Lawndale Boulevard slurry seal was completed in the early summer of 2023.

Active Projects
Capital Improvement Plan

Capital | Streets, Sidewalks, & Bikeways 147
Schedule for FY 2023 -24 and Thereafter
Staff will start assembling plans and specifications for Colma Boulevard and 400 Block of Serramonte Boulevard surface treatments in FY 2023- 24 and Collins Avenue and Junipero Serra Boulevard surface treatments in FY 2024-25.

Impact on Operation
An effective roadway maintenance program includes minor maintenance such as pothole repairs and crack sealing. This effort of work is part of the operating budget, larger work such as full street resurfacing and reconstruction is part of the Annual Roadway Rehabilitation and Preventative Program. By investing in annual roadway rehabilitation and large maintenance projects, the Town is able to maintain an annual roadway repair and maintenance an average annual minor street repair and maintenance budget of $75,000 to $90,000.

Project Funding and Spending Plan
The Annual Roadway Rehabilitation project is an eligible project to utilize the State and County allocated Gas Tax and SB -1 RMRA (21), Measure A (22), Measure W (26), and Meas ure M grant funding.

Capital | Streets, Sidewalks, & Bikeways 148
El Camino Real Bicycle and Pe de st rian Improve me nt – PSR-PDS ( 923) Project Cost for PSR -PDS: $2 Million
Other Phases of the El Camino Real Bicycle and Pedestrian Improvement Project:

El Camino Real/Mission Road Access to Multimodal Crossing Improvements (#904, $180,000) El Camino Real Segment B, Design - Pending funding agreement (#915, $670,000) El Camino Real Segment B, Construction - Pending funding agreement (#916, $5,800,000) El Camino Real Bicycle and Pedestrian, Seg ment A - Future unfunded (TBD, $22,450,000) Project Scope
The project includes a re- design of El Camino Real (ECR). It incorporates a lane reduction in each direction so that Class IV bike lanes can be designated on the North and South bound direction. The project also includes continuous accessible sidewalks, additional bicycle and pedestrian safety features, new traffic signals, landscaping, reconfiguration of the Mission Road (“the Y”) intersection, and bioretention storm drain infrastructure along the E CR corridor. The project reinvents how ECR can be utilized by residents, employees of the various retail outlets and visitors to travel safely, comfortably, and with ease while on ECR.

Status as of June 30, 2023
The Town applied for and was granted $1.8 Million to fund the Project Study Report and Project Development Support (PSR-PDS). The PSR-PDS is a project initiation document that provides key opportunities for CalTrans and involves regional and local agencies to achieve consensus on the purpose and needed project scope and schedule. The Town completed the grant funding agreement with San Mateo County Transit Authority and through a Request for Proposal (RFP) process, has selected a consultant. The consultant has started the PSR-PDS work. The project is on an aggressive timeline due to grant timeline obligations, the PSR- PDS study is estimated to be completed in late Spring of 2024.

Schedule for FY 2023 -24 and Thereafter
Once the PSR- PDS is completed, staff will seek funding to move into the Project Approval and Environmental Document phase of the project.

Impact on Operation
There will be an increase in landscaping maintenance and irrigation costs once construction has been completed. The proposed improvements and beautification enhancements will not only beautify one of the main thoroughfares, but it will also provide safe access for those who choose to walk or bike in the area.

Capital | Streets, Sidewalks, & Bikeways 149
Project Funding and Spending Plan
Currently, staff is working with the County and CalTrans on future funding opportunities. Staff understands that this project will need financial assistance from outside agencies if it is to be built out. (Measure W, 90% & 10% Local Match/General Fund)

El Camino Real/Mission Road Access to Multimodal Crossing Improvements ( 904)
Project Scope
The project involves the design phase (plans, specifications and estimates) of the El Camino Real and Mission Road intersection which is a component of the larger ECR Bicycle and Pedestrian Improvement Project. The plan development portion of the project consists of reengineering the intersection and realigning Mission Road to intersect with ECR at 90 degrees, a new traffic signal system, pavement stripping, markings and street signage, hardscape/landscape features, and various pedestrian and bicycle enhancements.

Status as of June 30, 2023
The grant funding agreement from the San Mateo Transit Authority for this project will be executed by the end of Fiscal Year 2022/23.

Capital | Streets, Sidewalks, & Bikeways 150
Schedule for FY 2023 -24 and Thereafter
Because this project is part of a bigger project, it will be merged with the ECR Segment B design project. Start time will also depend on when the notice to proceed is given to the Town regarding the Segment B Design work. Once both funding agreements are in place, staff will proceed with the hiring of consultants and conceptual drawings. Staff will start the design work late Summer/early Fall of 2023. Staff is anticipating that the project will be brought to the City Council in a study session during the first quarter of 2024.

Impact on Operation
Because this project is situated in the CalTrans Right of Way (ROW), future roadway maintenance will be the State’s responsibility. After construction is complete, the Town will most likely be responsible for ROW landscaping and our portion of maintenance and electrical charges that are associated with the signalization of the intersection at ECR and Mission Road. It is estimated that Colma may be responsible for 1/3 of the operation and maintenance cost associated with the signal.

Project Funding and Spending Plan
The Town was awarded Measure W, ARC/TDM Cycle 1 Grant in FY 2022- 23. The grant will fund 90% of the project and requires a 10% local match (General Fund).

Capital | Streets, Sidewalks, & Bikeways 151
E l Camino Real Segment B Design (915)
Project Scope
The project involves the design phase (plans, specifications and estimates) of the El Camino Real Segment B which is a component of the larger ECR Bicycle and Pedestrian Improvement Project.

The project will provide new bike paths and sidewalks that are absent from this portion of ECR (Safe Route 82). This project will also provide safe harbor at the redesigned bus stops. Segment B will address green street and storm water treatment objectives where achievable, available landscape areas will be designed to be drought tolerant and incorporate stormwater treatment facilities. Another aspect of this project is to remove barriers such as utility poles and underground overhead utilities.

Street lighting will also be installed along this portion of ECR where it’s currently nonexistent. This project will also incorporate CIP #904-El Camino Real/Mission Road Access to Multimodal Crossing Improvements.

Status as of June 30, 2023
The Town has been awarded the funds for the ECR Segment B Design work through the San Mateo County Transit Authority (SMCTA). With the current backlog with SMCTA it is anticipated that the funding agreement will be complete and executed by the end of FY 2022/23.

Schedule for FY 2023 -24 and Thereafter
Because this project is part of a bigger project, the design work will be merged with CIP #904- El Camino Real/Mission Road Access to Multimodal Crossing Improvements. Proceeding with the design work will also depend on when a notice to proceed is given to the Town once both funding agreements are in place. Staff is planning to bring the project to the City Council in a study session in the first quarter of 2024. Once funding agreements are in place, staff will start the design process in late summer or early fall of 2023.

Impact on Operation
Because this project is situated in the CalTrans Right -of-Way (ROW), future roadway maintenance will be the States responsibility. After construction is complete, the Town will most likely be responsible for ROW landscaping. CalTrans wi ll most likely want to establish a new maintenance agreement for specific ongoing maintenance and minor repair issues that come up in the future.

Capital | Streets, Sidewalks, & Bikeways 152
Project Funding and Spending Plan
The Town was awarded Measure W Pedestrian and Bicycle Program, Cycle 6 gr ant in FY 2022-23.

The grant will fund 90% of the project and requires a 10% local match (General Fund).

El Camino Real Segment B Construction ( 916)
Project Scope
The project involves the construction phase (plans, specifications , and estimates) of the El Camino Real Segment B which is a component of the larger ECR Bicycle and Pedestrian Improvement Project. The project improvements will start at the intersection of El Camino Real (ECR) and Mission Road and travel to Arlington Drive in South San Francisco. The improvements will include a complete redesign and full signalization of the ECR and Mission Road intersection along with Class IV bike paths and continuous sidewal ks on both sides of the highway (currently there are no pedestrian sidewalks or bike paths on this portion of ECR). The project will focus on creating safe harbor bus stops that will provide a place for those in the public who depend on multimodal transportation options.

The Segment B construction project will address green street and storm water treatment objectives where achievable, sustainable landscape areas will be designed to be drought tolerant and incorporate stormwater treatment facilities. Another aspect of this project is to remove barriers such as utility poles and underground overhead utilities. Street lighting will also be installed along this portion of ECR where it’s currently nonexistent.

Capital | Streets, Sidewalks, & Bikeways 153
Status as of June 30, 2023
Pending funding agreement, construction is estimated to start in FY 2024- 25 once the Design work has been complete (CIP# 904 & 915) and the PSR-PDS and associated environmental work has been approved by CalTrans, (CIP # 923)
Schedule for FY 2023 -24 and Thereafter
More detailed updates will be presented in the Town’s Capital Improvement Program for FY 2024/25.

Impact on Operation
Because this project is situated in the CalTrans Right -of-Way (ROW), future roadway maintenance will be the State’s responsibility. After construction is complete, the Town will most likely be responsible for ROW landscaping and a portion of the annual operation and maintenance signal costs. CalTrans will most likely want to establish a new maintenance agreement for specific ongoing maintenance and minor repair issues that come up in the future.

Project Funding and Spending Plan
The Town was awarded OBAG 3 Grant in FY 2022- 23. The grant will fund 80% of the project and requires a 20% local match (General Fund).

Capital | Streets, Sidewalks, & Bikeways 154
Serramonte Boulevard West Bicycle and Pede strian Improvement – Phase 1A ( 911) & Phase 1B ( 905)
Total Estimated Project Cost: $20.0 million.

Future Unfunded Portion: $17,815,000
Project Scope
The primary purpose of the Serramonte Boulevard and Collins Avenue Master Plan (Master Plan) is to improve the overall design, function and identity of the corridors with a view to supporting the Town of Colma’s main economic engine and one of the premier auto rows in the Bay Area. The Master Plan thus addresses the design of the right of way, connections and accessibility, safety and operational challenges, identity and character, sustainability, and green infrastructure. Please refer to https://www.colma.ca.gov/documents/serramonte-boulevard-collins-avenue-master-plan/ for the
Serramonte Boulevard and Collins Avenue Master Plan.

Phase 1A of the project involves design (plans, specifications and estimates) and construction of the Serramonte Boulevard West. The project will take a four -lane roadway and reduce it down to two lanes (one lane in each direction), and provide a center turn lane for those entering or exiting the various retail outlets along the Boulevard. The pilot lane reduction will provide right of way to build separated Class IV bike lanes in both directions. The project will also provide two mid- block high visibility crosswalks with rectangular rapid flashing beacons (RRFB) along with safe harbor refuge island. A "Quick Build" option will be implemented into the phase one project to provide temporary low-cost landscape barriers to separate bicyclists and pedestrians from vehicular traffic and simulate how the lane reduction will work on this portion of Serramonte Boulevard. This project will include the signalizing of the Serramonte Boulevard and Serra Center Intersection.

Phase 1B (Optional) of the project is to reconstruct the portion of Serramonte Boulevard that is joined with Collins Avenue. Currently, there is a slip lane that allow vehicles to travel straight onto Collins Avenue from Serramonte Boulevard. This project would close the slip lane to through traffic and vehicles then would have to make a right-hand turn off of Serramonte Boulevard onto Collins Avenue.

The change will enhance pedestrian and vehicular safety. Closing up the island will now provide an opportunity to provide wayward signage and landscaping features for those entering the Serramonte Auto Row District. This option is not funded by grant subsidies.

Phase 2 of the project involves the reconstruction of Collins Avenue, continuous sidewalks, high visible crosswalks, streetlights, landscaping, underground of overhead utilities, car carrier off-loading zones for local car dealerships. This phase of the project is unfunded at this time.

Phase 3 of the project includes improvements to Serramonte Boulevard West such as lane reduction, sidewalks, landscaping, sustainability enhancements, street lighting, and accessibility improvements.

This phase of the project is unfunded at this time.

Phase 4 of the project is Serramonte Boulevard East of El Camino Real, the project will include the installation of sustainable landscaping, accessibility enhancements, street lighting, and bike paths.

This phase of the project is unfunded at this time.

Capital | Streets, Sidewalks, & Bikeways 155
Status as of June 30, 2023
Staff will be processing the funding agreement to support phase 1A of this project.

Schedule for FY 2023 -24 and Thereafter
Once the funding agreement is secured, staff will start the process of building a consensus within the Serramonte Business District of the various improvements that will be constructed on Serramonte Boulevard West. Once there is a strong consensus and agreement on the various roadway improvements within the business community, essential services and members of the community, we will present to City Council for review and approval to move into the formal plan, specifications and estimates for the project., With all City Council and Community approvals in place, staff will proceed with the Construction documents, this is anticipated to start in mid to late winter of 2024, (February/March). Construction documents are estimated to be complete in July/August of 2024.

Construction would follow after the City Council's approval of the construction and approval to go to bid, anticipated to be awarded in late 2024.

Impact on Operation
Annual operation and maintenance costs as they relate to the streetlight signal. These improvements will provide both pedestrian and vehicular safety in the Serramonte Boulevard and Collins Avenue Commercial District.

Capital | Streets, Sidewalks, & Bikeways 156
Project Funding and Spending Plan
The Town was awarded Measure W Pedestrian and Bicycle Program Cycle 6 grant in FY 2022- 23.

The grant will fund 90% of the project and requires a 10% local match (General Fund).

Town -Wi de Bicycl e and Pedestri an Master Pl an ( 910) Project Scope
Colma was awarded funding through the Transportation Development Act Article 3 (TDA3) Pedestrian and Bicycle Program for a Bicycle and Pedestrian Master Plan. The Colma Bicycle and Pedestrian Master Plan will envision a safer, more connected active transportation system in the Town of Colma.

This project will build on the El Camino Real Bike and Pedestrian Plan, the Serramonte Collins Master Plan, the Hillside Boulevard complete streets improvement project, the Mission Road improvement project, and Systemic Safety Analysis Report (SSAR) performed by the Town of Colma.

Capital | Streets, Sidewalks, & Bikeways 157
Status as of June 30, 2023
The project's data collection of the available documents, identifying key stakeholders, and the inventory list are completed. The public communication/outreach including the development of a web- based survey, and outreach meetings at Starbucks Coffee and at Colma BART Station are completed.

In addition, the content of the Master Plan will identify existing conditions, needs and priorities, and outlines and summary of the survey's result. The Plan's assemblage commenced with the draft Plan in progress and is scheduled for the City Council review and adoption by August 2023.

Schedule for FY 2023 -24 and Thereafter
The Master Plan will be forwarded to City Council for review and adoption in the 1st quarter of FY 2023/24
Impact on Operation
The Colma Bicycle and Pede strian Master Plan will primarily be completed by a transportation planning consulting company, so the impacts on operations will be minimal. There will be some impact to staff time with respect to hiring and orienting the sub- consultant, reviewing the consultant’s work, and bringing the plan to the City Council for a study session and adoption.

Project Funding and Spending Plan
The Town was awarded TDA Article 3 grant in FY 2021-22. The grant will fund 90% of the project and requires a 10% local match (General Fund).

Capital | Streets, Sidewalks, & Bikeways 158
Projects Funding & Spending Schedule for FY 2024 -25 through FY 2028 -29

Colma Boulevard Improvement ( 912)
Scheduled for future (unknown)
Estimated Project Cost: $1.6 million (Future Unfunded)
Project Scope
Improvements to be considered include accessibility enhancements, mobility improvements, safety features, landscape improvements, roadway improvements (potential lane reduction), street light upgrades, and bike lanes. Colma Boulevard Improvements have been studied in the Town’s Roadway Network Plan (SSAR) – Project No. 993. The result of the SSAR study pursues funding options to help offset costs with the associated upgrades. Project phases would include development of a master plan, PS&E, and construction costs.

Future Project Prior
Funding Plan Funding 2024/25 2025/26 2026/27 2027/28 2028/29 Unfunded Total General Fund (11) 15,475 0 0 0 0 0 0 15,475 Unknown Revenue Source 0 1,614,000 0 0 0 0 11,544,525 13,158,525 Total Funding 15,475 1,614,000 0 0 0 0 11,544,525 13,174,000 Future Project Prior
Spending Plan Spending 2024/25 2025/26 2026/27 2027/28 2028/29 Unfunded Total Colma Blvd Improvement (912) 0 0 0 0 0 0 1,500,000 1,500,000 Hillside Blvd Beautification (901) 0 0 0 0 0 0 9,100,000 9,100,000 Lawndale Landscape and Median (956) 0 1,614,000 0 0 0 0 0 1,614,000 Sterling Park Streetlight (926) 15,475 0 0 0 0 944,525 960,000 Total Project Budget 15,475 1,614,000 0 0 0 0 11,544,525 13,174,000 Future Projects

Capital | Streets, Sidewalks, & Bikeways 159
Status as of June 30, 2023
Staff applied for grant funding for a master plan which will include community outreach and conceptual approvals, staff is awaiting award status.

Schedule for FY 2023 -24 and Thereafter
Pending availability of funds.

Impact on Operation
Minor increase in street light electrical cost, landscape (stormwater treatment enhancements) maintenance costs. Improvements will be beneficial for bicyclists and pedestrians that use Colma Boulevard to and from the commercial area for work or pleasure.

Hillside Boule vard Beaut ificat ion (901)
Scheduled for future (unknown)
Estimated Project Cost: $9.1 million (Future Unfunded)
Project Scope
Phase 1 of the three- phase Hillside Beautification Project (Hoffman Street to 600 feet south of Serramonte Boulevard) was completed in FY2014- 15. Phases 2 and 3 start from 600 feet south of Serramonte Boulevard to Lawndale Boulevard. The remaining phases of the project are to include full complete street items such as continuous sidewalks, high visibility crosswalks, street lighting ADA accessibility, and bike paths. The project also includes sustainable landscaping and stormwater treatment features, undergrounding of utilities and placement of new utilities such as water and sewer.

Phases 2 and 3 of this project will be evaluated to determine phasing and potential opportunities for grant funding and developer impact fees. The costs and estimates will also need to be updated to incorporate green infrastructure mandates. A reserve of $930,889 is being h eld in the Capital Improvement Fund towards the estimated $9,100,000 project.

Undergrounding: $3,380,000
Sidewalks, streetlights, drainage, roadway: $5,720,000
Status as of June 30, 2023
On hold. Future Unfunded. Staff is waiting to hear grant award status for $4.5 Million.

Capital | Streets, Sidewalks, & Bikeways 160
Schedule for FY 2023 -24 and Thereafter
Pending notice of award. If funds are awarded, it is anticipated that the reconstruction effort would take place in or around F Y 2027/28. Because this is a dollar -to-dollar grant, if the Town is awarded the $4.5 million, the Town would be responsible for the remainder of the project funding. Pushing the project out will enable the Town to get additional grants to offset the cost to the Town for the remainder of the funds.

Impact on Operation
There will be an increase in landscaping maintenance and irrigation costs, street lighting and future roadway maintenance. These improvements will add to the likelihood that commercial developm ent can be built out on Hillside Boulevard, (The new commercial overlay zone on Hillside Boulevard), thus creating job opportunities for local residents. The improvements will also provide the much- needed safe paths of travel for those who use Hillside Boulevard to walk or bike to work, exercise or for pleasure.

L awndale L andscape and Median ( 956)
Scheduled for FY 2024 -25
Projected Cost: $1.53 million ($130k for design; $1.4 million construction) Project Scope
Median landscape and back of sidewalk on Lawndale Boulevard need rehabilitation. As a result of the severe drought conditions in recent years, the State of California has levied irrigation restrictions that prevent cities from irrigating its street medians with turf. The State’s restriction resulted i n the Town’s turf median on Lawndale Boulevard needing a significant landscape design makeover to replace the ¾ quarter mile of turf median maintenance with sustainable and drought resistant plantings. The project also includes landscaping along the backsi de of the sidewalk along the Northside of Lawndale Boulevard. This landscape area will also be addressed in all phases of this project.
• Phase 1 is the conceptual review and preliminary approvals for the landscaping and public use and enhancement on Lawndale Boulevard and El Camino Real – Completed in FY 2019-20. • Phase 2 will provide “Shovel Ready” project plans, specifications and estimates (PS&E) and preparing a bid package – Tentatively scheduled for FY 2024-25. • Phase 3 is the construction phase, which includes awarding the contract, and building and inspection services, and construction – Future unfunded $1.53 million.

The study will also focus on green infrastructure possibilities, stormwater enhancements, and recreational features. Grant opportunities may be available for Phase 3 of this project.

Capital | Streets, Sidewalks, & Bikeways 161
Status as of June 30, 2023
CIP 956 was identified as the Lawndale and El Camino Real Median Landscape Project. The El Camino Real portion of this capital project has been removed and is now part of the El Camino Real Bicycle and Pedestrian Improvement Project, (CIP 923). The Lawndale Median Project was suspended due to COVID- 19. Staff recommends that the Lawndale Median Landscape Project be moved to Fiscal Year 2024-25 CIP.

Schedule for FY 2023 -24 and Thereafte r
The Lawndale Boulevard Landscape Improvement Project (956) is scheduled to complete the plans, specifications, and estimates in FY 2024-25. The buildout is also scheduled to take place in FY 2024- 25 and be completed in FY 2025-26.

Impact on Operation
The rehabilitation of the landscape and median along Lawndale Boulevard with drought -resistant vegetation will increase the aesthetic beauty of the roadway. The rehabilitation of the landscaping will provide a more pleasurable experience when walking, biking and traveling by vehicle along Lawndale Boulevard. Once plant establishment takes place, monthly maintenance and irrigation will be at a minimum due to the drought-resistant plant pallet.

Sterling Park Streetlight (926)
Scheduled for future (unknown)
Estimated Project Cost: $960,000.

Project Scope
The antique streetlights in the Sterling Park Residential Neighborhood have shown signs of deterioration; some of the streetlights have deteriorated to the point where the rust/decay has rotted through the pole. It is estimated that approximately 10 to 25 percent of the streetlights have different levels of decay from minor to severe. It is projected that the decay process is taking place on the remaining lights, to which extent has not been determined. It is recommended that the existing streetlights be replaced with lights that are more conducive to the weather conditions and salt air. In a City Council Study session, it was the City Council's preference to replace the decaying metal streetlights with an ornate antique concrete pole with an energy efficient single luminaire LED lighting.

Currently, the Town owns the streetlights, and the Colma Lighting District provides maintenance support and pays for the annual electrical charges. The first phase of the proj ect will provide a conceptual plan for the replacement of the streetlights within the Sterling Park residential area. The study will also evaluate responsible parties for the replacement of the lights. The original engineer’s estimates have been increased due to escalation costs as it relates to construction and materials/supplies along with construction management costs.

Capital | Streets, Sidewalks, & Bikeways 162
Status as of June 30, 2023
Staff is working with San Mateo County Public Works Department and LAFCo regarding the acquisition of the Colma Lighting District, and/or funding to assist in the purchase and installation of the new light poles in the Sterling Park Neighborhood.

Schedule for FY 2023 -24 and Thereafter
Follow up with the Colma Lighting District for contributions to funding; o nce established, project will go into construction design documents and bid approval.

Impact on Operation
The improved street light structures should cut back on long term maintenance. Electrical costs (though paid for by the County Lighting District) will be reduced due to the energy efficient lighting that is being proposed.

Mission Road Crosswalk ( 909)
Project Scope
Design and construct a High Visibility Crosswalk on Mission Road at the back entrance to the Treasure Island Trailor Park. The High Visible Crosswalk will be delineated with pre-emptive signage, viable pavement markings and pedestrian- activated solar powered Rectangular Rapid Flashing Beacons (RRFB’s). Part of the design portion of the project is to design speed humps for the roadway; this will be introduced into the bid documents as a bid alternative.

Status as of June 30, 2023
The project is complete.

Schedule for FY 2023 -24 and Thereafter
None.

Impact on Operation
Once installed, the annual cost to maintain is nomi nal. Street markings are anticipated to be completed every 3 to 5 years.

Closed Projects in FY 2022 -23

Capital | Streets, Sidewalks, & Bikeways 163
Project Funding and Spending Plan

Capital | Streets, Sidewalks, & Bikeways 164
Mission Road L andscaping ( 908)
Project Scope
After completion of the Mission Road Bicycle and Pedestrian Improvement Project, a second phase of the project was to landscape the open area between Holy Cross’s Historic Rock Wall and the back of sidewalk that fronts Holy Cross Cemetery on Mission Road. The landscape design will be to emphasize drought resistant, low maintenance plants and scrubs. The tree pallet will be a species of trees that thrive in Colma’s microclimate along with providing color to enhance the roadway frontage and shade for those who walk through the Mission Road Residential and Business District. The landscape area will have rest stops that will be constructed to meet accessibility requirements, park benches, trash receptacles, and dog mitt stations.

Status as of June 30, 2023
Project is complete.

Schedule for FY 2023 -24 and Thereafter
None.

Impact on Operation
The plant pallet will be low maintenance and drought resistant. After the plants, shrubs and trees reach some level of maturity, annual cost should be brought down substantial ly. Irrigation water is a large part of the annual cost and is being supplied by Holy Cross Cemetery. The improvements will enhance walking and biking for those who live and work in the Mission Road Neighborhood.

Project Funding and Spending Plan

Capital | Streets, Sidewalks, & Bikeways 165
F-Stre et Retaining Wall ( 902)
Project Scope
In 2019, the Engineering Department surveyed the retaining wall on F Street. The survey determined that the deterioration of the F Street wall is likely due to poor drainage. The first phase of the project is design, specifications, plans and construction estimates. The second phase includes soliciting bids for construction and construction management services.

Status as of December 31, 2022
The project is complete.

Schedule for FY 2023 -24 and Thereafter
None.

Impact on Operat ion
The project will decrease maintenance on and around the wall. Regular monitoring and maintenance of the drainage system will be needed and part of the operating budget.

Project Funding and Spending Plan

Capital | Sewer & Storm Drain 166
Sewer & Storm Drains

Colma Creek Channel Easement ( 934)
Establishing easements for the various properties $75,000 Project Scope
Sections of the Colma Creek concrete channel have deteriorated over the years. Because there are different levels of deterioration, Town staff has been working with the San Mateo County Flood and Sea Level Rise Resiliency District (also known as OneShoreline) to establish a program for creek repairs. Colma Creek runs through private properties, and it is the Town's responsibility to first establish "Right of Entry Agreements” with OneS horeline to grant easements and transfer titled to OneShoreline for creek maintenance and repair. To establish the Colma Creek boundaries as it travels through the various properties, title searches and survey work will be required to define the creek’s boundaries. This process will also define the rights that OneShoreline will be granted. By providing easements to OneShoreline for future maintenance and repairs, the Town can request that the funding from the Colma Creek Flood Control District can be used f or future maintenance and repair costs.

Status as of June 30, 2023
Staff has started the Property owners, and contact information has been established to make contact with the owners where the creek travels through their property. Costs associated with ti tle searches for the various properties that boarder Colma Creek will be assessed.

Active Projects
Capital Improvement Plan

Capital | Sewer & Storm Drain 167
Schedule for FY 2023 -24 and Thereafter
In FY 2023-24 staff will be working with the various property owners and engineers to define the creak easement boundaries for each property. Once easements are established and granted over to OneShoreline, they will have access to enter the creek provide annual maintenance, and schedule required repair work for portions of the cement-lined channel.

Impact on Operation
Once this assessment is made, Colma staff can petition OneShoreline for the funds that are needed for all the maintenance and repair work.

Project Funding and Spending Plan

Storm Drain System Assessment and Mapping ( 972)
Project Scope
The project will review and analyze the Town's 11 miles of the Storm Drain System. The process will begin by assessing the current Storm Drainage system by way of internally videotaping the system in its current State. The video will provide several insights; it will unveil any needed repairs and unrecorded blind or illegal connections. The videotaping equipment used to view the interior of the storm drain lines will also have the capabilities of recording the data and allowing the data to be mapped in the Town’s Geographical Information System (GIS). The findings that come through the videotaping process will allow staff to budget for repairs or enhancements to the storm drain system.

Only portions of the system will be addressed each fiscal year. The project is expected to be a 3-year effort; funding will be requested on an annual basis for the specific scope of work for each year.

Status as of June 30, 2023
Colma Creek Channel Repairs (934) Funding Since
Inception
Funding Plan Thru Jun'23 2023/24 2024/25 2025/26 2026/27 2027/28 2028/29 Unfunded Total General Fund (11) 0 75,000 0 0 0 0 0 0 75,000 Total Funding 0 75,000 0 0 0 0 0 0 75,000 Colma Creek Channel Repairs (934) Project Budget
Since Inception
Spending Plan Thru Jun'23 2023/24 2024/25 2025/26 2026/27 2027/28 2028/29 Unfunded Total Design (81002) 0 75,000 0 0 0 0 0 0 75,000 Total Project Budget 0 75,000 0 0 0 0 0 0 75,000 Colma Creek Channel Repairs (934) Actual Spent
Spending to Date Thru Mar'23 2023/24 2024/25 2025/26 2026/27 2027/28 2028/29 Unfunded Total Design (81002) 0 0 0 0 0 0 0 0 0 Total Project Spending to Date 0 0 0 0 0 0 0 0 0

Capital | Sewer & Storm Drain 168
CCTV of the first phase of the project was completed in early summer of 2023. The analysis of the first phase is estimated to be delivered back to the Town in the early part of FY 2023/24.

Schedule for FY 2023 -24 and Thereafter
Complete first-year analysis. Start Phase 2 in late Summer or early Fall of 2023. Phase 3 will start in summer of 2024 (FY 2023-24 and FY 2024-25).

Impact on Operation
Future costs for repairs or enhancements will be evaluated as part of the assessment and will be budgeted in future operating or capital projects.

Project Funding and Spending Plan

Capital | Sewer & Storm Drain 169

No future projects are scheduled at this time.

No active projects are scheduled to close by June 30, 2023.

Future Projects
Closed Projects in FY 2022 -23

Capital | City Facilities & Long -Range Plans 170
Cit y Facilit ies & Long-Range Plans

Bark Park Upgrade ( 958)
Project Scope
The Bark Park located on Lower D Street provides dog owners a site where they can allow their pets to play, run and socialize with other dogs. Though the park caters to dogs, it is also a place where residents can meet while their pets play and be contained within a safe and confined area. Currently the Bark Park is an underutilized park space, due to the fact that much of the facility has grown old and is in need of repair and upgrades. The proposed project and upgrades include:
• Additional picnic and seating spaces
• Resurface and expand the grass area
• Install concrete curbing around the lawn and decomposed granite walkways • Provide play features for pets, including an obstacle course and add additional pet amenities • Add permanent shade structure over benches and picnic table area • Add outdoor message board
• Replace fencing as needed
Funding is expected to come from the Town's Per Capital Grant (Proposition 68) allocation for parks and recreation facilities.

Status as of June 30, 2023
Staff will have received their Proposition 68 Per Capita Grant allocation.

Schedule for FY 2023 -24 and Thereafter
Conceptual design work will begin in late Summer/early Fall of 2023. Once approved by the City Council, the estimated date for construction will be the spring of 2024.

Active Projects
Capital Improvement Plan

Capital | City Facilities & Long -Range Plans 171
Impact on Operation
Annual repairs will decrease. The operation and maintenance of the park should stay the same as in past years.

Project Funding and Spending Plan

EV Charging Station at Colma Community Center ( 946)
Project Scope
Several level 2 electrical vehicle (EV) charging stations are proposed to be installed at the Colma Community Center. The work would include the design and engineering as required, upgrading the existing electrical systems, and constructing the required infrastructure and associated hardscape to harbor the EV Chargers. The improvements will also address any accessibility issues or concerns.

Portions of the project funding is being pursued by grants made available through Peninsula Clean Energy (PCE), one of the Town's energy providers and Measure K funding.

Status as of June 30, 2023
Working out final details with PCE and awaiting possible Measure K award of $120K.

Schedule for FY 2023 -24 and Thereafter
Bring contract to City Council for consideration and adoption of contract for EV Charging Stations at the Colma Community Center.

Capital | City Facilities & Long -Range Plans 172
Impact on Operation
Provides a public need for EV Chargers. Providing EV Chargers will also assist in reducing greenhouse gases.

Project Funding and Spending Plan
FY 2023-24 - Estimated project cost is $140,000 - $20K from PCE EV Charging rebate program, $120K Measure K

Facility Parking L ot Upgrades and Repairs ( 953)
Project Scope
Several of the Town-owned facility parking lots are in need of reconstruction and/or resurfacing along with stripping and Americans with Disabilities Act (ADA) upgrades. This project will address long-term parking lot maintenance and reconstruction needs at: Creekside Villas, the Colma Community Center and Historical Museum, the Colma Police Station, and the Public Works Maintenance Corporation Yard. The work will vary from facility to facility ranging from reconstruction (mill and fill) to minor surface treatments, such as crack sealing and slurry coats. All facilities will be restriped. Installation of additional ADA stalls will be considered, if feasible, for the Colma Community Center parking lot.

Given the recent increase in oil and continued escalating costs, it is estimated that the project costs will be roughly 20% over the original estimates that were made several years ago.

Capital | City Facilities & Long -Range Plans 173
Status as of June 30, 2023
Staff is looking to award a construction contract by the end of FY 2023.

This project was deferred from the 2021-22 CIP due to the COVID-19 pandemic. After further review and looking at cost-saving measures, the Town would get better value to combine the parking lot upgrades, surface treatments, and minor dig out and repairs, into one bid request. The Police Station, Creekside Villas fire lane and parking lots, Community Center facility, and Museum parking lot will be combined into one project.

Schedule for FY 2023 -24 and Thereafter
The Parking lot upgrades and repair project are estimated to be ready for City Council approval and to go to bid in the summer of FY2023-24. The project is estimated to go to construction in the mid to late Summer of 2023 upon contractor availability.

Impact on Operation
No additional annual maintenance costs (within the 5-year CIP Plan) are anticipated at this time.

Project Funding and Spending Plan

Facility Parking Lot Upgrades (953) Funding Since
Inception
Funding Plan Thru Jun'23 2023/24 2024/25 2025/26 2026/27 2027/28 2028/29 Unfunded Total General Fund (11) 99,025 0 0 0 0 0 0 0 99,025 Capital Reserve (31) 140,975 0 0 0 0 0 0 0 140,975 Total Funding 240,000 0 0 0 0 0 0 0 240,000 Facility Parking Lot Upgrades (953) Project Budget
Since Inception
Spending Plan Thru Jun'23 2023/24 2024/25 2025/26 2026/27 2027/28 2028/29 Unfunded Total Creekside & PD Station (81003) 99,025 0 0 0 0 0 0 0 99,025 Recreation & Museum (81003) 140,975 0 0 0 0 0 0 140,975 Total Project Budget 240,000 0 0 0 0 0 0 0 240,000 Facility Parking Lot Upgrades (953) Actual Spent
Spending to Date Thru Mar'23 2023/24 2024/25 2025/26 2026/27 2027/28 2028/29 Unfunded Total Construction (81003) 0 0 0 0 0 0 0 0 0 Total Project Spending to Date 0 0 0 0 0 0 0 0 0

Capital | City Facilities & Long -Range Plans 174
Housing Element Update ( 996)
Project Scope
Pursuant to state law, the Town of Colma is required to update its General Plan's Housing Element on a predetermined schedule once every eight years. The 6th Cycle Housing Element (2023 -2031) is required to be completed and certified by the State by January 2023. Staff has worked with 21 Elements, a consultant who is working with other San Mateo County jurisdictions, and has prepared the document, including a housing site inventory and feasibility study. The updated housing element includes a map and inventory of sites which portrays where 202 units (determined through the Regional Housing Needs Allocation - RHNA - process by the Association of Bay Area Government - ABAG) can feasibly be built within the 8- year term of the 6th Cycle Housing Element update (HEU).

To qualify for the Site Inventory, a property must meet certain criteria, such as minimum size, location near amenities or public services, location in zones that permit the necessary development density, or location in areas that may be converted into those zones. The State Agency that oversees the certification of this policy is the California Department of Housing and Community Development (HCD). HCD has developed strict criteria for determining whether a specific property is adequate and should be included in the Town’s Site Inventory for potential development. In addition, the Housing Element Update (HEU) will include policies and implementation requirements that will assist builders and nonprofits agencies in constructing viable affordable housing for low and moderate income families.

Status as of June 30, 2023
Staff prepared and forwarded the HEU, including the environmental review of the project as required by California Environmental Quality Act (CEQA), to City Council on January 25, 2023, with the Council approving and certifying the document on that date. The approved HEU was sent to HCD on January 30, 2023, meeting the statuary deadline of January 31, 2023, set forth by HCD. On March 29, 2023, the Town received notice from HCD that although the Town addresses many statuary requirements, additional revisions are necessary to fully comply with the State Housing Element Law.

Additional policies to support housing development and clarification regarding potential site inventory is needed to be done in order for the State to certify the Town's Housing Element. To assist in this final effort, staff ha s hired a consultant to help complete the Housing Element and resubmit the document to HCD. The Housing Element is nearly complete and will be sent to HCD in July/August with HCD certification coming in September 2023.

Schedule for FY 2023 -24 and Thereaft er
The Housing Element will be sent to HCD in July/August for final certification in September. Once the Housing Element is certified by HCD, staff will bring the document back to the City Council for adoption.

Capital | City Facilities & Long -Range Plans 175
Impact on Operation
Completion and certification of the Housing Element will allow the Town to be in full compliance with state law. Failure to have a certified Housing Element may cause the Town to incur financial or legal penalties and may make the Town ineligible for certain grant and funding opportunities.

Project Funding and Spending Plan

Capital | City Facilities & Long -Range Plans 176
Public Arts Program ( 980)
Project Scope
The Town of Colma Strategic Plan for 2020-2022 includes an objective of developing a public art and wayfaring program, in the interest of building upon our community identity and maintaining quality of life. On October 13, 2021, the Planning Department presented a public art study session to the City Council in order to gauge interest in implementing public art in Colma in FY 2022-23. Commission 2- 4 pieces of small public art in FY 2022- 23. Choose designs that are decorative and that depict uncontroversial subjects.

Paint or vinyl-wrap two utility cabinets
Utility cabinets are a popular site for small-scale public art. In Redwood City, the artist fee for painting a utility cabinet is $500 and the cost of UV -resistant coating can cost up to $1,000. Some potential starter sites for art on utility cabinets include Junipero Serra Boulevard (near Serra Center) and at Colma Boulevard and Junipero Serra Boulevard (near 280 Metro Center). Some jurisdictions order vinyl wraps rather than painting directly on the utility cabinet, though that increases the project cost.

Paint on bike rack at the Colma Community Center
Bike racks can be detached from their location and shipped or driven to an artist to paint and return.

Great candidates for this treatment could include the bike racks at City Hall and/or the bike rack at the Colma Community Center and Historical Museum.

F Street Wall Mural
The 100- year anniversary for the Town of Colma is in 2024. As part of the celebration, staff is proposing a mural on the refurbished F Street retaining wall.

Status as of June 30, 2023
Staff contracted with Precita Eyes to create community art on Town owned utility and structures on Junipero Serra Boulevard. Art submittals are currently being reviewed by staff.

Schedule for FY 2023 -24 and Thereafter
Final art designs/concepts for the utility vaults on Junipero Serra Boulevard will be brought to the City Council in July/August of 2023 for consideration and approval.

Staff will also work with Precita Eyes for the painting of the bike racks at the Colma Community Center during the summer 2023.

The 100 Year Anniversary Ad Hoc Committee will continue to coordinate with local artists and request proposals for the F Street Wall Mural project.

Capital | City Facilities & Long -Range Plans 177
Impact on Operation
Maintenance cost and costs associated with any graffiti removal.

Project Funding and Spending Plan

Urban Tree Master Plan & Improvement (998)
Project Scope
This project is to identify all Town- owned and maintained trees. The identification process is to tag, (this work has been completed through another project), survey the health, and provide a maintenance schedule that includes pruning and fertilizing. This process will be inputted into the Town's GIS database that would enable our Public Works Staff to review, budget and schedule maintenance on an annual basis.

The cost for the tree survey and developing the GIS database to identify and critique all Town owned trees is estimated to be $100,000.

Once Phase 1 is complete, the analysis will provide staff with the needed information for potential tree nurturing and, if required, replacement. A recommended budget of $200,000 is programmed for 2023/24.

Status as of June 30, 2023
City Council approved Phase I of the Urban Tree Master Plan and Improvement Project in May 2023.

Capital | City Facilities & Long -Range Plans 178
Schedule for FY 2023 -24 and Thereafter
Phase I of the tree inventory, risk assessment and maintenance plan is scheduled to be completed in 2023. Phase II maintenance and planting plan will be scheduled for FY 2023-24 and FY 2024-25.

Impact on Operation
Managing the Town-owned trees will provide Public Works Staff with a clearer understanding of what is needed to keep our tree inventory healthy and safe. This is also a best management practice that will assist the Town in keeping annual insurance costs down.

Project Funding and Spending Plan

Zoning Code Update ( 997)
Project Scope
Pursuant to state law, the Town of Colma is required to amend its zoning code and zoning map after the adoption of the General Plan 2040, as the General Plan and zoning code must be compatible.

The Town of Colma zoning code has been amended over the years while, generally, information is very hard to find - with land uses and development standards for each zone in two separate places.

The code requires reformatting and updating the zone code to be more user friendly, and to be compatible with the newly adopted General Plan. In addition, in anticipation of the Municipal Code being converted to a searchable document by sections, the update will align with the goal of creating an easily searchable document. Sections will also be updated to comply with current state law. Along with amending and the adoption of the Town's Zoning Code, an environmental document will be required to satisfy California Environmental Quality Act (CEQA) requirements.

Capital | City Facilities & Long -Range Plans 179
Status as of June 30, 2023
Staff has completed the draft of the Zoning Code Update and a Study Session was presented to review, comment and if required, make needed changes before adoption of the amended zoning code.

Schedule for FY 2023 -24 and Thereafter
Staff will request City Council to adopt the Amended Zoning Code July or August 2023.

Impact on Operation
The Zoning Code Update will improve the usability of zoning code for the public and developers. Staff will ensure that the zoning code complies with current legal requirements and that it is consistent with the General Plan.

Project Funding and Spending Plan

Capital | City Facilities & Long -Range Plans 180
Projects Funding & Spending Scheduled for FY 2023 -24 through FY 2028 -29

Colma Community Center Painting and Repair (960)
Schedule for FY 2024 -25
Estimated Project Cost: $100,000
Project Scope
The work will include painting of the exterior, minor trim and building repairs, re -staining of the back deck, painting of miscellaneous iron work, guard and handrails. The project is scheduled to take place in FY 2024-25.

Status as of June 30, 2023
None. Project was originally scheduled to start in FY 2022-23 but has been pushed to FY 2024-25.

Schedule for FY 2023 -24 and Thereafter
The project is scheduled to start and be completed in the summer of 2024.

Future Project Funding Prior
Funding Plan Funding 2024/25 2025/26 2026/27 2027/28 2028/29 Unfunded Total General Fund (11) 100,000 1,600,000 0 0 0 0 0 1,700,000 Unknown Revenue Source 0 0 0 0 0 0 600,000 600,000 Total Funding 100,000 1,600,000 0 0 0 0 600,000 2,300,000 Future Project Funding Prior
Spending Plan Spending 2024/25 2025/26 2026/27 2027/28 2028/29 Unfunded Total Community Center Facility Painting (960) 0 100,000 0 0 0 0 0 100,000 Corp Yard Car Wash Upgrade (954) 0 170,000 0 0 0 0 0 170,000 HVAC System Replacement @ PD (943) 0 1,250,000 0 0 0 0 0 1,250,000 Solar Panel Backup Battery Install @ CCC (961) 0 0 0 0 0 0 500,000 500,000 Sterling Park Facility Improvement (948) 0 80,000 0 0 0 0 0 80,000 Town-Wide Branding (959) 100,000 0 0 0 0 0 100,000 200,000 Total Project Budget 100,000 1,600,000 0 0 0 0 600,000 2,300,000 Future Projects

Capital | City Facilities & Long -Range Plans 181
Impact on Operation
Painting and minor repair work will decrease some of the annual maintenance costs as it relates to the exterior of the building.

Corporation Y ard Car Wash Upgrade ( 954)
Scheduled for FY 2024 -25
Estimated Project Cost: $170,000
Project Scope
Under the Town of Colma's Municipal Regional Permit (a State permit to discharge Storm Water), it is required that municipalities provide washdown facilities for various pieces of equipment. Currently, the Public Works department follows the State Stormwater mandates but the effort to stay in compliance is a tedious and time-consuming effort. A washdown station will be constructed on site in the Corporation yard, the drive- in wash area would have a roof over the washdown area and floor drains that are connected to a clarifier (prevents oil and grease to flow into the sanitary system), allowing the gray water from the washdown area to enter the sanitary sewer system.

Status as of June 30, 2023
This project was postponed to FY2024-25 due to budgetary constraints.

Schedule for FY 2023 -24 and Thereafter
This Project scope and plans are to be developed in the Fall/Winter of 2024; anticipated construction is spring of 2025.

Impact on Operati on
This project will decrease the Public Works Maintenance Workers’ time in the wash down of equipment and cleanup and keep the Public Works Department in compliance with the State Water Board and required Best Management Practices.

Capital | City Facilities & Long -Range Plans 182
HVAC Syst e m Replace ment at Police Station ( 943)
Schedule for FY 2024 -25
Estimated Project Cost: $1,250,000
Project Scope
The HVAC system at the Colma Police Station is showing signs of failure due to exposure to the weather, quality of the equipment and everyday normal use (because the Department is open 24 hours, some of the units are used continuously). The other issue that will face the Department is the current HVAC system uses R-22 refrigerant. Production of R-22 refrigerant will not be manufactured after 2020 due to its harmful effects to the environment. After 2020 the only R-22 that will be available will be from recycled stock, as the stock becomes depleted the cost of R-22 will increase to the point where it is cost prohibited to service the current HVAC equipment.

This project is slated to be in the CIP long range plans, consideration for replacing the HVAC equipment is estimated to be 5 years out (approximately 2024), funding for replacement will be pursued through State and Local grant programs that assist in energy equipment upgrades.

The increase in construction is due to escalation costs as it relates to equipment and labor increases.

Design and construction administration were also added to the original construction budget.

Status as of June 30, 2023
Town staff has pursued grant funding and available congressional budget earmarks to help offset the budget costs to replace the Police Facility HVAC system; however, efforts have been unsuccessful to date.

Schedule for FY 2023 -24 and Thereafter
Depending on the condit ion of the HVAC system and the Town's HVAC maintenance contractor's assessment, the project was temporarily scheduled for rehabilitation in FY 2023- 24; however, the project has been pushed out to FY 2024-25.

Impact on Operation
Costs for both maintenance and operation should decrease due to the efficiencies of a new system and annual maintenance should be limited to general maintenance and not having to make needed repairs. Annual required maintenance is required.

Capital | City Facilities & Long -Range Plans 183
Solar Panel Battery Backup S ystem Installation at Colma Community Center ( 961)
Scheduled for future (unknown)
Estimated Project Cost: $500,000 (Future Unfunded)
Project Scope
The Town and Peninsula Clean Energy (PCE) are participating in a Solar and Storage Collaborative Procurement Process in an effort to secure a solar installation at the Community Center. If successful, the solar installation will be funded by PCE through an on-bill finance type program. The Solar Installation project is scheduled to be installed in the summer 2023. However, the cost for a battery back- up system would make the project too costly for an on- bill finance program. Staff will seek additional funding for battery back-up system with an estimated cost of $500,000.

Status as of June 30, 2023
The Solar installation is set to begin during the summer of 2023 with completion scheduled for late fall. Staff has worked with outside consultants to help secure State and Federal assistance in funding the solar battery backup system; however, efforts have been unsuccessful to date.

Schedule for FY 2023 -24 and Thereafter
Staff will continue to work on grant funding to assist in the purchase and installation of the battery back- up system.

Impact on Operation
The solar panel installation along with the battery back -up system will allow the Colma Community Center to function during a power -outage, and it will also allow the facility to be less dependent on energy provided by PCE or PG&E. Use of solar will decrease the Town's greenhouse gas emissions and lower their carbon footprint.

Project Funding and Spending Plan
Future Unfunded. Change to $500k.

Sterling Park Facility Improvement (948)
Schedule for FY 2024 -25
Estimated Project Cost: $80,000
Project Scope
The recreation facility is in need of some minor repairs and enhancements. The improvements would include refurbishing of the exterior basketball court, new picnic furniture and exterior bathroom upgrades.

Capital | City Facilities & Long -Range Plans 184
Status as of June 30, 2023
Once Bark Park upgrades have been completed in FY2023-24, staff will see what remaining Prop 68 Per Capita Grant funds remain in order to fund this project.

Schedule for FY 2023 -24 and Thereafter
Once funding is secured, a more defined scope of work will be identified and requests for pricing will be pursued for the various repairs and upgrades.

Impact on Operation
Once improvements have been completed, there will be a decrease in annual maintenance and improve day-to-day recreation activities.

Townwide Branding ( 959)
Scheduled for future (unknown)
Estimated Project Cost: $200,000 (Future Unfunded). $100,000 was funded in FY 2022-23, the remainder has been deferred Project Scope
The 2012 Economic Development Plan identified several strategies within the framework of the study.

One of the strategies was to create Branding and Promotional Materials emphasizing Colma’s commercial activities. Phase 1 of this project will be to prepare an RFP and hire a firm to develop a community branding campaign. The process will involve local outreach, surveys, interviews with business leaders, and other research, and utilizing this information to establish creative options for the community’s brand. Phase 2 will be to launch an expanded image and branding campaign highlighting Colma’s brand through logo, marketing brochures, letterhead, street light banners, promotional campaigns, advertisements and tag lines. Staff will look to partner with local businesses and shopping centers for funding opportunities.

Status as of June 30, 2023
This project was deemed not a high priority and has been postponed until further notice.

Schedule for FY 2023 -24 and Thereafter
Staff recommends moving this project to the future/unfunded section of the CIP until further notice.

Impact on Operation
There may be additional annual costs to maintain the branding campaign which may include updated streetlight banners and marketing materials.

Capital | City Facilities & Long -Range Plans 185
Colma Muse um Facilit y Re pair & Paint ing (951)
Project Scope
The Historical Museum Facility is currently in need of painting. The work includes minor building repairs such as plaster touch up, dry rot repairs, and window and trim repairs or replacement.

Status as of June 30, 2023
The Colma Museum painting and repair project was completed in FY 2022-23 Schedule for FY 2023 -24 and Thereafter
None. This project will be completed by March 31, 2023. Future improvements will be monitored as part of the operating facilities budget.

Impact on Operation
No additional an nual maintenance costs are anticipated at this time, outside of normal day -to-day wear and tear on the facility.

Project Funding and Spending Plan

Colma Museum Repair & Rehab (951)
Funding and Spending History
Funding Source
Project
Funding
Budget
Actual
Project
Funding Spending
Total Project
Budget
Project Cost
Thru
6/30/22
Project Cost
FY 2022-23
Total Project
Spending
General Fund (11) 75,000 75,000 Construction (81003) 75,000 11,245 45,990 57,235 Total Funding 75,000 75,000 Total Spending to Date 75,000 11,245 45,990 57,235 Pending Grant/Other Reimbursements - Available Project Budget 17,765 Closed Projects in FY 2022 -23

Capital | Major Equipment, Technologies, & Fleet 186
Major Equipment, Technology & Fleet

E quipment Purchase and R epl acement ( 984)
Project Scope
This Capital Improvement Project covers the purchase of major equipment Town-wide.

In the last five years, the Town purchased and installed the following equipment :
• Police Radio Upgrade: (FY 2019-20; $217,661)
• Police In-Car and Body-Worn Camera: (FY 2021-22; $145,620) • City Council A/V Upgrades for hybrid meetings: (FY 2021-22; $30,099) Projects programmed in FY 2022-23 included:
• Lawnet Update
• Encryption Project: due 12/31/2023.

Future Project, encryption of the dispatch center, portable radio, and vehicle radio transmission. On October 12, 2020, the California Department of Justice issued a bulletin requiring all law enforcement and criminal justice agencies to limit access of certain Criminal Justice Information (CJI) and Personally Identifiable Information (PII) to authorized personnel and to encrypt the transmission of such information. The process and cost of encrypting radio transmission is unknown at this time. The Town has until 2024 to encrypt its radio transmissions. In the meantime, the Town will use a temporary work around provided by the County Chief's Association.

Status as of June 30, 2023
The City Council Chamber audio visual upgrades supporting hybrid City Council meetings have been completed. Lawnet is nearly complete, staff is waiting on equipment that is on backorder due to the supply chain shortages.

Active Projects
Capital Improvement Plan

Capital | Major Equipment, Technologies, & Fleet 187
Schedule for FY 2023 -24 and Thereafter
This is an ongoing CIP program. There will be continued support for the Body Worn Camera and ALPR program from the General Fund.

Lawnet should be completed by the end of the calendar year.

The Police radio encryption project has been delayed over uncertainties around police encrypting their radios. Right now, there is no clear direction on how to advance this project. Staff will await further direction from the California Department of Justice as well as newly proposed legislation before proceeding.

Impact on Operation
The goal of this ongoing program is to keep operating maintenance costs low. The annual maintenance costs total $75,000 for body worn cameras, ALPR, and in-car cameras.

Project Funding and Spending Plan

Equipment Purchase and Repl (984) Funding Since
Inception
Funding Plan Thru Jun'23 2023/24 2024/25 2025/26 2026/27 2027/28 2028/29 Unfunded Total General Fund (11) 0 0 0 0 0 0 0 0 0 Capital Reserve (31) 150,000 0 0 0 0 0 0 0 150,000 Total Funding 150,000 0 0 0 0 0 0 0 150,000 Equipment Purchase and Repl (984) Project Budget
Since Inception
Spending Plan Thru Jun'23 2023/24 2024/25 2025/26 2026/27 2027/28 2028/29 Unfunded Total PD Radio Encryption (80005) 130,000 0 0 0 0 0 0 0 130,000 PD Lawnet Upgrade (80005) 20,000 0 0 0 0 0 0 0 20,000 Total Project Budget 150,000 0 0 0 0 0 0 0 150,000 Equipment Purchase and Repl (984) Actual Spent
Spending to Date Thru Mar'23 2023/24 2024/25 2025/26 2026/27 2027/28 2028/29 Unfunded Total Equipment Purchase (80005) 6,937 0 0 0 0 0 0 0 6,937 Tech Purchase & Support (81005) 0 0 0 0 0 0 0 0 0 Total Project Spending to Date 6,937 0 0 0 0 0 0 0 6,937

Capital | Major Equipment, Technologies, & Fleet 188
Financial Software Replacement (965)
Project Scope
The Town of Colma currently uses Eden Software provided by Tyler Technologies to record, manage and track all of the City's revenues, expenditures and financial transactions. The Eden Software product is being phased out by the vendor. It will need to be replaced with another Financial Software System prior to the end of life of the Eden Software product.

The proposed project will include the use of an Enterprise Resource Planning (ERP) Consultant ($50,000) to assist with software needs assessment, preparation of the Request for Proposal (RFP) for the software system, conducting the RFP process and the software evaluation process. The balance of the project budget will cover the cost of the new ERP Financial System Software ($500,000).

Features to be requested from the software vendors include the full range of City Financial System capabilities including General Ledger (GL), Accounts Receivable, Accounts Payable, Budget, Payroll, Purchasing, Accounting and Cash Management. Optional features may include Point of Sale, Cash Receipts and Business License Tax management. As part of the RFP and selection process, software vendors will be asked to provide a response to the RFP that offers both an on- site server-based system and a hosted/cloud-based system.

During the software implementation phase of the project, training will be provided to Town Staff on the operation of the software. Additional training will be provided during the first year at key milestones including fiscal year close, year-end close, 1099 production, budget preparation and budget roll over to GL to ensure the success of the implementation of the new ERP Financial Software System.

In March 2022, the Town was notified that Tyler Technologies will retire Eden Software by March 1, 2027.

Status as of June 30, 2023
Schedule demo and preliminary quotes for the system.

Schedule for FY 2023 -24 and Thereafter
Evaluate and select system based on the need of the Town and begin data conversion process.

During the data conversion phase, the Town will need additional financial assistance during the audit and budget seasons. Further discussion on staff augmentation will be discussed at a regular City Council meeting during the ERP selection.

Impact on Operation
During the software implementation, the workload will increase for the Finance Department. The Department may consider the use of an int ern to assist in the process. Once the system is in, there may be cost-saving measures available.

Capital | Major Equipment, Technologies, & Fleet 189
Project Funding and Spending Plan

IT Infrastructure Upgrades (986)
Project Scope
The ongoing maintenance of computers, as well as the Town’s backbone network, requires periodic upgrades to ensure that operations continue. The project includes:
• Replacement of desktop computers and other equipment. • Technology needs in the Town Hall facility and other Town-owned facilities. • Update software.
• Update and upgrade servers, switches and routers.
• New switch to interconnect the Police Department and Town Hall sites.

Status as of June 30, 2023
This project is ongoing.

Schedule for FY 2023 -24 and Thereafter
IT and Infrastructure upgrades is an ongoing capital investment.

Impact on Operation
This ongoing program provides timely replacement of essential technology hardware to ensure minimal impact on Town daily operation.

Financial Software Rplc (965) Funding Since
Inception
Funding Plan Thru Jun'23 2023/24 2024/25 2025/26 2026/27 2027/28 2028/29 Unfunded Total General Fund (11) 100,000 20,000 0 0 0 0 0 0 120,000 Capital Reserve (31) 430,000 0 0 0 0 0 0 0 430,000 Total Funding 530,000 20,000 0 0 0 0 0 0 550,000 Financial Software Rplc (965) Project Budget
Since Inception
Spending Plan Thru Jun'23 2023/24 2024/25 2025/26 2026/27 2027/28 2028/29 Unfunded Total Consult/Contr Srvc 30,000 20,000 0 0 0 0 0 0 50,000 Software & Network 500,000 0 0 0 0 0 0 0 500,000 Total Project Budget 530,000 20,000 0 0 0 0 0 0 550,000 Financial Software Rplc (965) Actual Spent
Spending to Date Thru Mar'23 2023/24 2024/25 2025/26 2026/27 2027/28 2028/29 Unfunded Total Consult/Contr Srvc 0 0 0 0 0 0 0 0 0 Software & Network 0 0 0 0 0 0 0 0 0 Total Project Spending to Date 0 0 0 0 0 0 0 0 0

Capital | Major Equipment, Technologies, & Fleet 190
Project Funding and Spending Plan

V ehicl e Repl acement ( 987)
Project Scope
This Capital Improvement Project covers the purchase of vehicles and major fleet items Town-wide.

In FY 2022-23, the Town replaced the Public Works Maintenance Truck and two Police Patrol vehicles in FY 2022-23.

In FY 2023-24, the Town plans to replace two Police Patr ol vehicles and one Police Administrative vehicle, and complete a full assessment of the fleet replacement schedule.

Status as of June 30, 2023
The Police Department purchased the two patrol vehicles and will defer the detective vehicle to FY 2022-23.

Sche dule for FY 2023 -24 and Thereafter
This is an ongoing CIP project.

Impact on Operation
The goal of this ongoing program is to keep operating maintenance costs low.

IT Infrastructure Upgrades (986) Funding Since
Inception
Funding Plan Thru Jun'23 2023/24 2024/25 2025/26 2026/27 2027/28 2028/29 Unfunded Total General Fund (11) 0 50,000 50,000 50,000 50,000 50,000 50,000 0 300,000 Capital Reserve (31) 50,000 0 0 0 0 0 0 0 50,000 Total Funding 50,000 50,000 50,000 50,000 50,000 50,000 50,000 0 350,000 IT Infrastructure Upgrades (986) Project Budget
Since Inception
Spending Plan Thru Jun'23 2023/24 2024/25 2025/26 2026/27 2027/28 2028/29 Unfunded Total Software & Network 50,000 50,000 50,000 50,000 50,000 50,000 50,000 0 350,000 Total Project Budget 50,000 50,000 50,000 50,000 50,000 50,000 50,000 0 350,000 IT Infrastructure Upgrades (986) Actual Spent
Spending to Date Thru Mar'23 2023/24 2024/25 2025/26 2026/27 2027/28 2028/29 Unfunded Total Software & Network (2022) 28,006 0 0 0 0 0 0 0 28,006 Software & Network (2023-2028) 0 0 0 0 0 0 0 0 0 Total Project Spending to Date 28,006 0 0 0 0 0 0 0 28,006

Capital | Major Equipment, Technologies, & Fleet 191
Project Funding and Spending Plan

Vehicle Replacement (987) Funding Since
Inception
Funding Plan Thru Jun'23 2023/24 2024/25 2025/26 2026/27 2027/28 2028/29 Unfunded Total Fleet Replcmnt (61) 220,000 220,000 215,000 150,000 200,000 150,000 150,000 0 1,305,000 Total Funding 220,000 220,000 215,000 150,000 200,000 150,000 150,000 0 1,305,000 Vehicle Replacement (987) Project Budget
Since Inception
Spending Plan Thru Jun'23 2023/24 2024/25 2025/26 2026/27 2027/28 2028/29 Unfunded Total Police Patrol (7) 150,000 150,000 150,000 150,000 150,000 150,000 150,000 0 1,050,000 Police Non-Patrol (8) 0 70,000 0 0 0 0 0 0 70,000 Public Works (3 + heavy equipment) 70,000 0 0 0 0 0 0 0 70,000 Town Hall & Recreation (2) 0 0 65,000 0 50,000 0 0 0 115,000 Total Project Budget 220,000 220,000 215,000 150,000 200,000 150,000 150,000 0 1,305,000 Vehicle Replacement (987) Actual Spent
Spending to Date Thru Mar'23 2023/24 2024/25 2025/26 2026/27 2027/28 2028/29 Unfunded Total Vehicles Purchase (80002) 143,346 0 0 0 0 0 0 0 143,346 Total Project Spending to Date 143,346 0 0 0 0 0 0 0 143,346

Capital | Major Equipment, Technologies, & Fleet 192
Projects Funding & Spending Schedule for FY 2023 -24 through FY 2028 -29

Phone System Upgrade ( 982)
Project Scope
The Town currently uses the ShoreTel telephone system for all Town facilities. The system was installed and implemented in FY 2014- 15, and the VoIP infrastructure is managed by Stepford. The average useful life of a commercial phone system is 5- 8 years. Our system is 7 years old, and replacement will be required once the Town has depleted its inventory of replacement parts, which are no longer available on the market.

Status as of June 30, 2023
New project.

Schedule for FY 2023 -24 and Thereafter
Monitor the need for replacing the phone system based on inventory and system support.

Impact on Operation
Depending on the infrastructure of the replacement phone system, ther e may be an annual subscription cost to be added to the Town’s operating budget.

Future Project Funding
Funding Plan 2024/25 2025/26 2026/27 2027/28 2028/29 Unfunded Total General Fund (11) 250,000 0 0 0 0 0 250,000 Total Funding 250,000 0 0 0 0 0 250,000 Future Project Funding
Spending Plan 2024/25 2025/26 2026/27 2027/28 2028/29 Unfunded Total Phone System Upgrade (982) 250,000 0 0 0 0 0 250,000 Total Project Budget 250,000 0 0 0 0 0 250,000 Future Projects

Capital | Major Equipment, Technologies, & Fleet 193
No active projects scheduled to close by June 30, 2023.

Closed Projects in FY 2022 -23

Financial Summaries & Forecast 194
Financial Summaries & Forecast

This section of the Budget provides additional analysis based on historical trends and a projection of future revenues and expenditures. Included are schedules showing five years of actual revenues and expenditures data for all funds. The General Fund comprises the most significant component of the Town's financial base. A five- year General Fund projection was prepared. The projection is a high- level forecast that can be used as a financial planning tool.

Hist orical Revenues and Expenditures (All Funds)
The table summarizes the Town’s activities since FY 2017-18. The table separates operating activities from capital, as capital activities vary dramatically depending on the capital program. For example, the Town Hall Campus Renovation capital project entered construction phase in FY 2017-18 and FY 2018-19. As a result, the capital program expenses in those fiscal years were more than $8.0 million.

As for operating activities, the Town’s operating revenue had been sufficient to support operating expenses, including debt services.

All Fund
Operating
Operating Revenue 18,917,285 22,066,803 16,918,718 19,235,303 16,763,451 20,386,954 12,917,919 21,272,019 22,652,568 Operating Expense (14,951,522) (13,599,894) (16,586,648) (13,264,571) (14,583,545) (19,822,840) (14,274,064) (19,326,831) (22,005,422) Debt Service (295,263) (301,669) (297,219) (297,719) (297,919) (298,669) (83,534) (297,569) (298,759) Operating Subtotal 3,670,500 8,165,239 34,852 5,673,013 1,881,988 265,446 (1,439,679) 1,647,619 348,387 Capital
Capital Revenue 322,610 496,099 797,802 1,258,849 563,815 2,445,413 159,126 9,657,925 635,747 Capital Expense (8,396,881) (8,109,201) (1,239,517) (3,665,721) (518,456) (14,053,819) (963,482) (13,596,657) (1,365,000) Capital Subtotal (8,074,270) (7,613,102) (441,714) (2,406,872) 45,359 (11,608,406) (804,356) (3,938,732) (729,253) Net Impact on Reserve (4,403,770) 552,137 (406,862) 3,266,141 1,927,347 (11,342,960) (2,244,034) (2,291,113) (380,866) 2022-23
Budget
Actual Thru
Mar 23
2022-23
Estimate
2023-24
Proposed
2017-18
Actual
2018-19
Actual
2019-20
Actual
2020-21
Actual
2021-22
Actual

Financial Summaries & Forecast 195
General Fund Forecast and Assumptions
To understand the potential financial challenges to the Town in the next five years, this section of the budget will focus on the General Fund. General Fund represents 85 percent of the total Town operations and subsidizes the Sewer Funds and Capital Improvement Funds. Additionally, this section is organized to show the financial im pact of status quo and potential solutions. These solutions will require further analysis and City Council authorization.

General Fund Revenue & Expenditure Trend (including transfers) As for General Fund activities, the Town reduced reserves in FY 2017 -18 and FY 2019-20 and added to reserves in FY 2017-18, FY 2018-19, and FY 2020-21. FY 2016-17 includes a $5.5 million transfer to the capital program for the Town Hall Campus Renovation. As for FY 2019-20, the Town had to drawdown on reserves due to the fisc al impact of the COVID -19 pandemic. Beginning FY 2020- 21, the Town saw a recovery in the Town's major revenue sources and began reopening Town operations.

The reserve drawdown in FY 2022- 23 and FY 2023- 24 are for capital transfer s and in anticipation of unusually large number of retirements in FY 2023-24.

However, the Town is anticipating an operating deficit beginning in FY 2024-25.

Financial Summaries & Forecast 196
General Fund Revenue Forecast
Overall, general fund revenues are expected to remain flat in the next few years. Colma is fully developed and does not have any large developments in progress to impact the departmental revenues. As for Non-Departmental revenues, the Town expects sales tax revenues to grow at 1% and cardroom revenue to stay flat.

General Fund Expenditure Forecast
• Salaries, wages & benefits are the largest expenditure category for the General Fund. This expenditure category includes contributions to address future unfunded liabilities as they are related to OPEB, pension, and accrued leave payouts at separation (retirement and voluntary separation). The five-year projection builds in a 3% escalation for salaries and wages and 5% escalation for other benefits. The 3% escalation for salaries and wages does not include COLA adjustment but rather reflects step increase resulted from positive performance evaluations. • Professional & Contractual Service and Supplies & Services categories are the next largest categories in the General Fund. The projection applies a 3% or 5% escalation depending on the nature of the services.

Financial Summaries & Forecast 197

General Fund R eserves
In terms of General Fund Reserves, assuming the Town stays its current course of action, the unassigned reserves are expected to be reduced annually and depleted by June 30, 2028,.

Potential Initiatives to Address Operating Deficit
The Town operates on the belief that operating expenditures should stay within operating revenues to avoid an operating deficit. Reserves are intended for unexpected emer gencies and one- time or limited time projects that can help revitalize the Town. These include public infrastructure investments and new programs. Coinciding with the 2023- 2025 Strategic Plan, the Town has budgeted for an election consultant to help find new revenue sources. The Town has also been awarded more than $9.0 million of grant funding to be used on critical roadways to help boaster local businesses and to enhance pedestrian, bicyclist, and vehicular safety.

General Fund Reserves
@ June 30, 2023 2024 2025 2026 2027 2028 2029
Committed Reserves (12)
Accrued Leave Payout 1,159,620 652,833 765,705 882,076 1,005,186 1,133,170 1,266,107 Budget Stabilization 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 Debt Reduction 600,000 600,000 600,000 600,000 600,000 600,000 600,000 Assigned Reserves (11)
Litigation 100,000 100,000 100,000 100,000 100,000 100,000 100,000 Insurance 100,000 100,000 100,000 100,000 100,000 100,000 100,000 Disaster 750,000 750,000 750,000 750,000 750,000 750,000 750,000 Unassigned (11, 19) 10,308,827 9,301,044 8,500,324 7,296,228 5,147,142 2,313,582 (1,669,710) Total Reserves (All Fund) 28,018,447 26,503,877 25,816,029 24,728,304 22,702,328 19,996,752 16,146,397

Financial Summaries & Forecast 198
Financial Summarie s
The tables and charts below include financial summaries for all Town funds by Fund Categories:

General Funds, Special Revenues and Debt Service Funds, Capital Improvement Funds, Internal Service Fund, and Enterprise Funds.

General Fund ( 11, 12, 19) – Major Fund
General Fund Categor ies consist of three separation fund numbers. The fund was separated for reporting and tracking purposes. For audit reporting purposes, they are consolidated to form the General Fund Category.
• 11: General Fund - For the purpose of tracking funding and cost of ongoing operation and unrestricted revenues. The expenditures and use of General Funds are discretionary after appropriation by the City Council to the extent there are no local policies or laws that impose any special conditions.
• 12: General Fund Reserves - For the purpose of segregating committed reserve funds approved by the City Council in the Town Budget.
• 19: Emergency Operation - For the purpose of tracking emergency operation.

Financial Summaries & Forecast 199
Spe cial Revenues and Debt Funds
Special Revenues and Debt Funds category consists of grant funding and debt transactions.

The following grant funds are allocated and distributed to the Town annually and are intended for specific use.
• 21: Gas Tax - For the purpose of rec eiving gas tax collected and distributed by the State of California. Gas Tax Fund is designated for ongoing traffic signal and street lighting contract services as well as street capital projects as authorized by the gas tax requirement. • 22: Measure A - For the purpose of receiving Measure A collected and distributed by the San Mateo County Transportation Authority. This is a county -wide voter -approved sales tax measure designed to improve transit and relieve traffic congestion. A portion of the Measure A funds are distributed directly to cities on a per-capita basis and the use is limited to eligible street capital improvements.
• 23: Transportation Grant - For the purpose of recording various Federal, State and county grants for major bikeway, pedestrian, a nd roadway capital improvement projects. Grants are generally reimbursable in nature and require the Town to pay the contract cost, first. • 26: Measure W - For the purpose of receiving Measure W collected and distributed by the San Mateo County Transportat ion Authority. This is a county -wide voter -approved sales tax measure designed to improve transit and relieve traffic congestion. A portion of the Measure W funds are distributed directly to cities on a per-capita basis and the use is limited to eligible street capital improvements.
• 27: Police Grants - For the purpose of revenues associated with one- time or limited -term Police grants that have restricted uses. This includes a distribution associated with State criminal justice realignment funds. Other one-time Police-related grants are also accounted for in this fund. The Public S afety Grants Fund is designated by the Town as Fund #27.

Expenditures from this fund will finance the majority of costs associated with specialized Police training and homeless outreach services.
• 29: Citizens’ Option for Public Safety - For the purpose of revenues associated with Police grants that have restricted uses and may be on- going. This includes an annual State distribution from the Supplemental Law Enforcement Services Fund (SLESF), which must be used for front -line law enforcement activities. Expenditures from this fund will finance the majority of costs associated with the Police - Community Services Division including a Community Services Officer (CSO) position.

The following funds are collected from development agreements. • 24: Park in -Lieu - For the purpose of receiving Parks in Lieu fees and disbursing funds for Town parks and recreational facilities.
• 25: Housing Impact - For the purpose of receiving Housing Impact fees paid by developers and disbursing funds for affordable housing purposes.

The following fund is debt service funds.
• 43: COPS Debt Services - For the purpose of tracking the payment of interest and principal associated with the 2015 Town Hall Campus Renovation COP and related administrative expenses. This is the only debt the Town currently has outstanding.

Financial Summaries & Forecast 200

Financial Summaries & Forecast 201
Capital Improvement Funds
• 31: Capital Improvement - For the purpose of tracking the funding and cost of capital improvement projects that are not related to improvements to streets (Fund 32), sewer (Fund 82), Verano property (Fund 83), and Creekside Villas property (Fund 83). Fund 31 also reserves as the general Capital Reserve fund. This is categorized as a major fund in the audited financial statements.
• 32: Street Capital - For the purpose of tracking the funding and cost of Street Capital Improvement Projects. This fund includes grant reimbursements revenues to offset eligible street and roadway constructions.

Financial Summaries & Forecast 202
Internal Service Fund
• 61: Vehicle/Fleet Replacement - For the purpose of accumulated funds over time to provide for the replacement of the Town fleet used by Police, Public Works, Recreation and Administration. Annual charges based on the usable l ife and cost of vehicles and the public works fleet are recorded as expenses within the operating departments. The future replacement of these vehicles and the fleet is financed from reserves accumulated in this fund.

The Fleet Replacement Fund is reported as an enterprise fund.

Financial Summaries & Forecast 203
Enterprise Funds
Enterprise Fund includes two sewer funds and one for city properties. For budgeting purposes, these funds are budgeted on modified accrual basis. For audited financial report purpose, these funds are reported in full accrual basis.
• 81: Sewer Operating - For the purpose of tracking the operating and maintenance cost of the Town’s Sewer System and to streamline quarterly and annual compliance reporting • 82: Sewer Capital - For the purpose of tracking the funding and cost of Sewer Capital Improvement project, and to establish the sewer system needs of the Town. • 83: City Properties - For the purpose of tracking the lease and rental of City properties, expenses for the maintenance of City properties, and depreciation.

Appendix |GANN Limit, Staffing, Fund Descriptions, & Financial Policies 204 Appendix

Appropriation L imit
California voters approved propositions, amending the State Constitution, which requires that the annual Town budget include a calculation of the Appropriations Limit, sometimes referred to as the Gann Limit. This requirement was imposed by Proposition 4 (1979) and later amended by Proposition 111 (1990).

The requirement imposes a restriction on the amount of governmental revenues, which may be appropriated in any fiscal year. The Appropriations Limit was first based on actual appropriations during the base year (1986-87), and it can be increased each year based on a specific formula and specified growth factors. The Appropriations Limit does not apply to all funds. It only applies to funds that are “proceeds of taxes.”
Each year, the adjustment to the Appropriations Limit takes into consideration two factors: 1) the change in the cost of living, and 2) the change in population. For each of these factors, the Town may select between two optional factors.

Selection of Optional Factors

1. Change in Population (Town of Colma vs. San Mateo County) a. Town of Colma had a population of 1, 371 on 1/1/ 2022 and 1,359 on 1/1/ 2023, a decrease of 0.43%
b. County of San Mateo had a population of 740,711 on 1/1/2022 and 737,515 on 1/1/2023, a decrease of 0.88%

2. Change in State per capita Personal Income vs. Colma Non-Residential Building Construction a. Change in State Per Capital Personal Income was 4.44% b. Change in Colma Non-Residential Assessed Valuation was not available.

For the Fiscal Year 2023-24 calculation, the Town selected the County’s population growth rate of -0.43% and the change in the State Per Capita Income of 4.44%

Appendix |GANN Limit, Staffing, Fund Descriptions, & Financial Policies 205 Appropriation L imit Calculation 202 3-24

The 2023-24 Appropriations subject to the limit (“Proceeds of Taxes”) total $18,708,300, which means the Town is $44,758,873 below the authorized limit.

City FY 2023-24
Amount
a) Prior Year Appropriations Limit 61,031,996
b) Adjustment Factors percent ratio
1) Population Change -0.43% 0.996
Population in city or county? County
2) Cost of Living 4.44% 1.044
State CPI or % New non-residential? CPI
3) Combined adjustment factor 1.0399
c) Adjusted Limit 63,467,173
d) Alterations
Transfer of Financial Responsibility
Transfer to Fees
Emergency
Voter Override
Total Alterations -
e) Appropriations Limit - Current Year 63,467,173
©2016 Michael Coleman. Use with attribution.

Appropriations Limit
Town of Colma
Source
Prior year schedules
Select from Worksheet 5
"city" or "county"
Select from Worksheet 6
"CPI" or "%new non-resid AV"
b1 * b2
a * b3
sum of d
c + d
City FY 2023-24
Amount
a) Proceeds of Taxes 18,708,300
b) Exclusions -
c) Appropriations Subject to Limitation 18,708,300
d) Appropriations Limit (current year) 63,467,173
e) Under (Over) Limit 44,758,873
©2016 Michael Coleman. Use with attribution.

Worksheet #1
Appropriations Subject to Limitation
Town of Colma
Source
d-c
Worksheet #3
a-b
Worksheet #7

Appendix |GANN Limit, Staffing, Fund Descriptions, & Financial Policies 206 Appropriation Limit History

Staffing List
<insert chart>

Fiscal
Year Reso
Population
Change
Population
Factor
State per
Capita
Personal
Income
Per Capita
Factor
Calculation of
Factor
Appropriation
Limit
[a] [b] = ([a]-1)/1 [c] [d]=([c]-1)/1 [e] = [b] x [d] Prior Year x [e] 2023-24 2023-XX -0.43% 0.9957 4.44% 1.0444 1.0399 63,467,173$ 2022-23 2022-20 -0.92% 0.9908 7.55% 1.0755 1.0656 61,031,996$ 2021-22 2021-17 -0.75% 0.9925 5.73% 1.0573 1.0494 57,274,771$ 2020-21 2020-27A 14.05% 1.1405 3.73% 1.0373 1.1830 54,582,281$ 2019-20 2019-34 0.70% 1.0070 3.85% 1.0385 1.0458 46,137,229$ 2018-19 2018-36 0.50% 1.0050 3.67% 1.0367 1.0419 44,103,586$ 2017-18 2018-35 0.56% 1.0056 3.69% 1.0369 1.0427 42,330,631$ 2016-17 2016-27 0.91% 1.0091 5.37% 1.0537 1.0633 40,596,875$ 2015-16 2015-29 1.00% 1.0100 3.82% 1.0382 1.0486 40,571,394$ 2014-15 2014-33 1.17% 1.0117 -0.23% 0.9977 1.0094 40,553,428$

Appendix |GANN Limit, Staffing, Fund Descriptions, & Financial Policies 207 Description of Funds
Fund Type: General Fund
General Fund ( 11)
For the purpose of tracking funding and cost of ongoing operation and unrestricted revenues. The expenditures and use of General Funds are discretionary after appropriation by the City Council to the extent there are no local policies or laws that impose any special conditions.

General Fund R eserves ( 12)
For the purpose of segregating committed reserve funds approved by the City Council in the Town Budget.

Emergency Operation ( 19)
For the purpose of tracking emergency operation.

Fund Type: Special R evenues
Gas Tax ( 21)
For the purpose of receiving gas tax collected and distributed by the State of California. Gas Tax Fund is designated for ongoing traffic signal and street lighting contract services as well as street capital projects as authorized by the gas tax requirement.

Me a su re A (2 2 )
For the purpose of receiving Measure A collected and distributed by the San Mateo County Transportation Authority. This is a county -wide voter -approved sales tax measure designed to improve transit and relieve traffic congestion. A portion of the Measure A funds are distributed directly to cities on a per-capita basis and the use is limited to eligible street capital improvements.

Transportation Grant (23)
For the purpose of recording various Federal, State and county grants for major bikeway, pedestrian, and roadway capital improvement projects. Grants are generally reimbursable in nature and require the Town to pay the contract cost, first.

Parks in Lie u (24)
For the purpose of receiving Parks in Lieu fees and disbursing funds for Town parks and recreational facilities.

Appendix |GANN Limit, Staffing, Fund Descriptions, & Financial Policies 208 Housing Impact Fees ( 25)
For the purpose of receiving Housing Impact fees paid by developers and disbursing funds for affordable housing purposes.

Measure W ( 26)
For the purpose of receiving Measure W collected and distributed by the San Mateo County Transportation Authority. This is a county -wide voter -approved sales tax measure designed to improve transit and relieve traffic congestion. A portion of the Measure W funds are distributed directly to cities on a per-capita basis and the use is limited to eligible street capital improvements.

Public Safety Grants ( 27)
For the purpose of Revenues associated with one- time or limited -term Police grants that have restricted uses. This includes a distribution associated wit h State criminal justice realignment funds.

Other one-time Police-related grants are also accounted for in this fund. The Public Safety Grants Fund is designated by the Town as Fund #27. Expenditures from this fund will finance the majority of costs associated with specialized Police training and homeless outreach services.

CO PS Gra n t (2 9 )
For the purpose of revenues associated with Police grants that have restricted uses and may be on- going. This includes an annual State distribution from the Supplemental Law Enforcement Services Fund (SLESF), which must be used for front -line law enforcement activities. Expenditures from this fund will finance the majority of costs associated with the Police - Community Services Division including a Community Services Officer (CSO) position.

Fund Type: Capital
Capital Improvement ( 31)
For the purpose of tracking the funding and cost of capital improvement projects that are not related to improvements to streets (Fund 32), sewer (Fund 82), Verano property (Fund 83), and Creekside Villas property (Fund 83).

Street Capital ( 32)
For the purpose of tracking the funding and cost of Street Capital Improvement Projects Fund Type: Debt
COPS Debt Servi ces ( 43)
For the purpose of tracking the payment of interest and principal associated with the 2015 Town Hall

Appendix |GANN Limit, Staffing, Fund Descriptions, & Financial Policies 209 Campus Renovation COP and related administrative expenses. This is the only debt the Town currently has outstanding.

Fund Type: I nternal Services
V ehi cl e/Fl eet R epl acement ( 61)
For the purpose of accumulated funds over time to provide for the replacement of the Town fleet used by Police, Public Works, Recreation and Administration. Annual charges based on the usable life and cost of vehicles and the public works fleet are recorded as expenses within the operating departments.

The future replacement of these vehicles and the fleet is financed from reserves accumulated in this fund.

Fund Type: Trust
OPEB Trust ( 71)
For the purpose of tracking funding designated to pay retiree medical and dental cost and related investment returns.

Pension Trust ( 72)
For the purpose of tracking funding designated to pay retiree pension cost and related investment returns.

Fund Type: Enterprise
Sewer Operati ng ( 81)
For the purpose of tracking the operating and maintenance cost of the Town’s Sewer System and to streamline quarterly and annual compliance reporting
Se w e r Ca p it a l (8 2 )
For the purpose of track ing the funding and cost of Sewer Capital Improvement project, and to establish the sewer system needs of the Town.

City Properties ( 83)
For the purpose of tracking the lease and rental of City properties, expenses for the maintenance of City properties, and depreciation.

Appendix |GANN Limit, Staffing, Fund Descriptions, & Financial Policies 210 Financial Policie s
The Town of Colma's Policies are online and adopted as part of the Colma Administrative Code.

Below is a list of policies that pertains to finance, directly.

Colma Administrative Code 4.01: Budget Procedures and Reserve Polices https://www.colma.ca.gov/documents/cac-4-01-budget-procedures-reserve-policy/ Beginning on page 2 of the policy details the responsibility of the City Manager, content of the proposed budget, the process for budget adoption, and the process for budget amendments and adjustments. Beginning on page 6 of the policy details the reserve policy and the procedure to use and replenish the reserves.

Colma Administrative Code 4.02: Investment Policy
https://www.colma.ca.gov/documents/cac-4-02-investment-policy/ The purpose of the investment policy is to provide directions on how to invest public funds in a manner which will provide safety, liquidity, and yield through a diversified investment portfolio. The policy is reviewed annually and updated as needed.

Colma Administrative Code 4.03: Grants & Donations
https://www.colma.ca.gov/documents/cac-4-03-grants-donations/ The purposes of the grants and donation policy is to establish policies and procedures for assuring that all grants for charitable purposes are lawful and for establishing a fair and efficient process for reviewing and approving requests for grants or donations by the Town.

Colma Administrative Code 4.04: Banking Authority
https://www.colma.ca.gov/documents/chapter-4-04-banking-authority/ The purpose of the banking authority policy is to document the signing authority, transfer authority, and the internal control surrounding Town’s depositary accounts.

Glossary & Reso

Glossary of Terms
A
AB - Assembly Bill.

ABAG - Association of Bay Area Governments.

ABC - Alcoholic Beverage Control.

Accounting System - The total set of records and procedures used to record, classify, and report information on the financial status and operations of an entity.

Accrual Basis of Accoun ting - A method of accounting in which revenues are recorded when measurable and earned, and expenses are recognized when a good or service is used.

Activity - A unit of budgetary accountability and control that encompasses specific and distinguishable lines of work performance for the purpose of accomplishing a function for which the Town is responsible.

ADA - See Americans with Disabilities Act.

ADC - Actuarially Determined Contribution. Minimum annual contribution, as determined based on actuarial assumptions, to pay off OPEB or Pension liabilities.

Adopted Budget - The budget document formally approved by the City Council, often referred to as the original budget.

Ad-valorem - According to value.

Amended Budget - An adopted budget, after it has been changed (or adjusted) by the City Council.

An example of an amended budget is when the City Council adopts changes in expenses and revenues of a specific item or project or a series of items and projects during the M id-Year Budget process. (See Budget Adjustment)
Americans with Disabilities Act (ADA) - A 1990 law that gives federal civil rights protections to individuals with disabilities similar to those provided to individuals on the basis of race, color, sex, national origin, age, and religion. It guarantees equal opportunity for individuals with disabilities in public accommodations, employment, transportation, State and local government services, and telecommunications.

Appropriation - A legal authorization granted by the City Council to make expenditures or enter into obligations for specific purposes.

Appropriation Limit (Gann Limit) - A mandated calculation of how much the Town is allowed to expend in one fiscal year. It is mandated on government agencies within California by Article XIII B of the California Constitution. The amount of appropriation subject to the limit is the budgeted proceeds of taxes. Some examples of proceeds of taxes are sales and property taxes. The total of these budgeted revenues cannot exceed the total appropriations limit. Annually, local governments may increase the appropriations limit by a factor comprised of the change in population combined with the California inflation rate as determined by the State Finance Department.

APWA - American Public Works Association.

ARC - Actuarial Required Contribution. The term changed to Actuarially Determined Contribution, per GASB 75.

Assessed Valuation - A valuation set upon real estate or other property by the San Mateo County Assessor and the State as a basis for levying taxes.

Assigned Reserve - The spendable amounts set aside for specific purposes or contingencies authorized by resolution of the City Council.

Authorized Positions - Positions approved by the City Council which may or may not have funding. (See Budgeted Positions)
Audit - A review of the Town’s accounts by an independent accounting firm to verify that the Town’s financial statements accurately reflect its financial position.

B
BAAQMD - Bay Area Air Quality Management District.

Balanced Budget - A balanced budget exists when the total projected inflow of resources is equal to, or greater than, the total projected outflow of resources. The inflow of resources includes current year revenues, future grant receivable, and use of reserves as approved by City Council.

BART - Bay Area Rapid Transit.

Base Budget - Those resources necessary to meet an established and existing service level.

Basis of Budgeting - The method used for recognizing revenues and expenditures in the budget.

The Town uses the modified accrual basis of accounting for budgetary purposes, which is in compliance with Generally Accepted Accounting Principles (GAAP).

BCDC - Bay Conservation and Development Commission.

Beginning Fund Balance - Resources available in a fund from the end of the prior year for use in the following year.

Benefits - See Fringe Benefits.

Bond - A written promise to pay a specified sum of money, called the face value of principal amount, at a specified date or dates in the future, together with the periodic interest at a specified rate issued by a city to raise capital funds.

Budget - A planning and controlling document for financial operation with estimates of proposed expenditures and revenues for a given period of time, usually one year. A plan expressed in figures.

Budget Adjustment - A change of expenditures levels and corresponding resources needed to accomplish an existing service level or unanticipated service. All budget adjustments are reflected in the current year budget and are approved by the City Council.

Budget Calendar - The schedule of key dates or milestones that a city follows in the preparation and adoption of the budget.

Budget Highlights - Portion of department narrative in the budget that focuses on key changes in the budget from the previous year.

Budget Message - A general written description summarizing the proposed budget. The budget message explains principal budget issues against the background of financial experience in recent years and presents recommendations made by the City Manager.

Budget Stabilization Reserve - Monies set aside, sometimes called a rainy day fund, that can be used to assure continuity of Town operations when tax revenues temporarily decline as the result of a recession, the loss of a major taxpayer or other similar circumstance.

Budgeted Capital Project - Existing or new Capital Projects that have funding available in the current fiscal year. Work on these projects will continue during this year's budget.

Budgeted Positions - The number of full -time equivalent positions to be funded in the budget.

Example: Funding of two half -time positions would equal one full -time equivalent position. (See Authorized Positions).

C
C/CAG - City/County Association of Governments of San Mateo County.

CAD/RMS - Computer Aided Dispatch and Records Management System.

CAFR - Comprehensive Annual Financial Report.

Cal BIG - California Building Inspection Group.

CALBO - California Building Officials.

CalPERS - See PERS.

CAP - Climate Action Plan.

CAPE (General Government) – Community Action Plan for Emergencies (Colma’s CERT Program).

Capital Improvements - A permanent major addition to the Town’s real property assets including the design, construction, purchase or major renovation of land, buildings or facilities including major landscaping and park improvements.

Capital Improvement Program (CIP) - A plan for capital expenditures and the means of financing them, to be incurred each year over a fixed period of years, to meet capital needs arising from a long- term plan. (See Capital Improvements)
Capital Expenditure/Outlay - Routine capital expenditures for the acquisition of capital assets.

These items are included in almost every budget and do not have a significant impact on the operating budget. The Town’s capitalization limit is $10,000. (See Fixed Asset) Capital Project - All related expenditures for a public improvement project.

Capital Project Fund - Resources transferred from the General Fund to complete a capital improvement project.

Cardroom Tax - A permit tax imposed on gambling establishment operations in the Town of Colma.

The tax is a general tax with the proceeds going to the General Fund. The tax requires each person operating a gambling establishment to pay a monthly tax which is a combination of a set fee and a percentage of gross revenues on a sliding scale set by Town ordinance.

CASp - Certified Access Specialist.

CAT - Community Action Teams.

CEQA - California Environmental Quality Act.

CERT - Community Emergency Response Team.

Certificates of Participation (COPs) - A method of raising funds collateralized by leases between a lessor and a government agency. Payments are funded with annual appropriations made by the government agency (in this case the Town) to the lessor. COPs are typically used for capital leases for large projects where the financing amount exceeds several million dollars.

Charges for Service - See Fees.

CIP - See Capital Improvement Program.

Climate Action Plan - A Climate Action Plan or a CAP is a detailed and strategic framework for measuring, planning, and reducing Greenhouse Gas (GHG) emissions and related climatic impacts.

Climate Action Plans include an inventory of existing GHG emissions, reduction goals or targets, and prioritized measures and programs to reduce GHG emissions and climate impacts to target levels set by the City Council.

Closed Capital Project - Capital Projects that have been completed or closed out. These projects will only appear in future Capital Improvement Budgets if they have project expenditures during the prior three years.

COLA - See Cost of Living Adjustment.

Committed Reserve - The spendable amounts set aside to meet the Town’s long-term obligations.

Competitive Bidding - Transparent procurement method in which bids from competing contractors, suppliers, or vendors are invited by openly advertising the scope, specif ications, and terms and conditions of the proposed contract as well as the criteria by which the bids will be evaluated.

Competitive bidding aims at obtaining goods and services at the lowest prices by stimulating competition, and by preventing favoritism.

Consultants - Outside individuals who provide advice or services.

Contractual - A type of expenditures. Usually, a professional consulting service involving a contract for one or more years.

COP Town Hall Fund - Project expenses which were financed by Certificate of Participation (COP) debt financing.

COPs - (debt) Certificates of Participation.

COPS - (grant) Citizens Option for Public Safety. See Supplemental Law Enforcement Services Fund.

Cost Accounting - The branch of accounting that provides for the assembling and recording of all the elements of cost incurred to accomplish a purpose, to carry on an activity or operation, or to complete a unit of work or a specific job.

Cost of Living Adjustment (COLA) - A scheduled percentage adjustment to wages, which is based upon the terms of labor agreements as approved by an action of the City Council.

Cost of Services - Payments made by customers for publicly provided services that benefit specific individuals and ex hibit "public good" characteristics. They include fees such as recreation fees, building permit fees and planning fees.

CPI - Consumer Price Index.

CPOA - California Peace Officers’ Association.

CPR - Cardiopulmonary Resuscitation.

CPRS - California Park and Recreation Society.

CPUC - California Public Utilities Commission.

CSMFO - California Society of Municipal Financial Officers.

CSO - Community Service Officer.

D
Debt Service - Actual cost of interest and principal on debt.

Debt Service Fund - A fund established for the payment of principal and interest on debt other than payable exclusively from special assessments.

Deficit - The excess of expenditures over revenues during an accounting period.

Department - An organizational unit comprised of divisions or programs. It is possible for a department to be comprised of only one division.

Department Description - A list of the typical activities of programs.

Department Function - Category of work performed. The Town has five major categories: General Government, Recreation, Public Works, Public Safety and Planning.

Discretionary Revenues - Money that the City Council has the authority to allocate for any purpose.

Often refers to the General Fund, as opposed to special or Restricted Use Funds.

Division - A functional grouping of related activities within a department. There are usually several activities within a division. (See Activity)
DUI - Driving Under the Influence.

E
Economic Development - Efforts that seek to improve the economic well-being and quality of life for a community by creating and/or retaining jobs and supporting or growing incomes and the tax base.

Encumbrance - An obligation in the form of a purchase order or contract.

Enterprise Fund - A fund established to account for operations that are fi nanced and operated in a manner similar to private business enterprises, where the intent of the City Council is that the costs of providing services to the general public on a continuing basis be financed or recovered primarily through user charges, i.e., water utility, parking system.

EOC - Emergency Operations Center.

ERAF - Educational Revenues Augmentation Fund. A shift of property tax revenues from local agencies (cities, counties, special districts) to the State.

Expenditures - Designates the cost of goods delivered or services rendered, whether paid or unpaid.

Where accounts are kept on the accrual or modified accrual basis of accounting, costs are recorded when goods are received or services rendered. Where accounts are kept on a cash basis, expenditures are recognized when the cash payments are made.

F
FBI - Federal Bureau of Investigation.

Fees - A charge to cover the cost of services (e.g. building inspection fee, zoning fee, etc.) sometimes referred to as Charges for Service.

FEMA - Federal Emergency Management Agency.

FF&E - Furniture, Fixtures and Equipment.

FHA - Fair Housing Act.

Fiscal Accountability - The responsibility of governments to justify that their actions in the current period have complied with public policy decisions concerning the raising and spending of public moneys in the short term (usually one budgetary cycle or one year).

Fiscal Year - A twelve-month period of time to which the budget applies. For the Town of Colma and many local government agencies, this period is from July 1 through June 30.

Fixed Asset - A tangible item of a long- term character such as land, buildings, furniture, and other equipment with a unit cost in excess of $10,000. (See Capital Outlay) Fleet Replacement Fund - An internal service fund used to accumulate funds over time to provide for the replacement of the Town fleet.

FLSA - Fair Labor Standards Act.

FMLA - Family Medical Leave Act.

FPPC - Fair Political Practices Commission.

Fringe Benefits - Benefits to Town employees, in addition to salaries, paid by the Town. These benefits include pensions, workers’ compensation, unemployment insurance, health club membership, and life and health insurance.

FTE - See Full-Time Equivalent.

Full-Time Equivalent (FTE) - One or more employee positions totaling one full year of service or approximately 2,080 hours a year.

Full Cost Recovery - Recovering or funding the full costs of a project or service, typically through a user fee. In addition to the costs directly associated with the project, such as staff and equipment, projects will also draw on the rest of the organization. For example, adequate finance, human resources, management, and IT systems are also integral components of any project or service.

Fund - A self-balancing set of accounts. Governmental accounting information is organized into funds, each with separate revenues, expenditures and fund balances.

Fund Balance - The difference between fund assets and fund liabilities in a governmental or trust fund. Changes in fund balances are the result of the difference of revenues to expenditures. When revenues exceed expenditures in a given period, fund balance increases and when expenditures exceed revenues, fund balance decreases.

Funding Source - Identifies fund(s) that will provide resources for Town expenditures.

FY - See Fiscal Year.

G
GAAP - See Generally Accepted Accounting Principles.

Gann Limit - See Appropriation Limit.

Gas Tax Fund - Fund required by State law to account for gas tax revenues received from the State and expended for construction and maintenance of Town streets.

GASB - See Governmental Accounting Standards Board.

GASB Statement No. 34 - Requires state and local governments to produce financial statements on an accrual basis, in much the same manner as private sector businesses. The objective is to enhance the understandability and usefulness of the financial reports of state and local governments to the public, legislative and oversight bodies, and investors and creditors.

GASB Statement No. 45 - Requires the measurement and recognition criteria for other Post Employment Benefits (OPEB) for reporting purposes. The objective is to recognize the cost of benefits, provide information on related liabilities and provide information for assessing fiscal health for future periods.

GASB Statement No. 54 - Intended to improve the usefulness of the amount reported in fund balance by providing a more structured classification. It also clarifies the definition of existing governmental fund types.

GASB Statement No. 68 - Improves accounting and financial reporting by state and local governments for pensions. It establishes standards for measuring and recognizing liabilities and expenditures and identifies the methods and assumptions that should be used to calculate those liabilities and expenditures.

GASB Statement No. 75 - Improves accounting and financial reporting by state and local governments for post-employment benefits other than pensions (other post -employment benefits or OPEB) such as retiree medical and retiree dental benefits. It also improves information provided by state and local governmental employers about financial support for OPEB.

Generally Accepted Accounting Principles (GAAP) - Uniform standards used by state and local governments for financial recording and reporting; established by the accounting profession through the Governmental Accounting Standards Board.

General Fund - The primary fund of the Town used to account for all revenues of the Town not legally restricted as to use and related expenditures.

General Fund Reserves - The balance of all general funds not otherwise appropriated (budgeted) or accounted for, such as the allocated reserves Council set aside for Litigation, Insurance, Disaster Preparedness, Employee Benefits and Operations.

General Plan - A plan of a city, county or area which establishes zones for different types of development, uses, traffic patterns, and future development.

General Revenues - General sources of income a city collects and receives for public use (e.g. property tax). There are no restrictions as to the use of these monies - often referred to as Discretionary Revenues. General Revenues comprises the General Fund.

GF - See General Fund.

GFOA - Government Finance Officers Association.

GHG - Greenhouse Gas emissions.

GIS - Geographic Information System. A Geographic Information System (GIS) is designed to capture, store, manipulate, analyze, manage, and present all types of geographical data. It analyzes the spatial location and organizes layers of information into visualizations using maps. With this unique capability, GIS reveals deeper insights into data, such as patterns, relationships, and situat ions — helping city departments make better decisions and more effective use of resources.

Goal - An observable and measurable end result having one or more objectives to be achieved within a more or less fixed time frame.

Governmental Accounting Standards Board (GASB) - The body that sets accounting standards specifically for governmental entities at the state and local levels.

Governmental Funds - Self-balancing sets of accounts that are maintained for governmental activities. Financial statements of governmental funds are prepared on the modified accrual basis of accounting and the current financial resource flows method of measurement focus. All of the Town’s funds are in the governmental category. (See Measurement Focus) GP - General Plan.

Grant - A payment of money, often earmarked for a specific purpose or program, e.g. from one governmental unit to another or from a governmental unit to a not-for-profit agency.

Grievance - An actual or supposed circumstance regarded as just cause for complaint. A complaint or protestation based on such a circumstance.

H
HEART - Housing Endowment and Regional Trust.

HOA - Homeowners Association.

HR - Human Resources.

HRA - Human Resources Administration.

HVAC - Heating, Ventilation and Air Conditioning.

I
ICMA - International City/County Management Association.

Infrastructure - All Town-owned facilities supporting the operation of the government agency. It includes streets, roads, bridges, curbs and gutters, parks, water and sewer lines, storm drains, water pump stations and reservoirs, water wells, sewer lift stations, all government buildings and related facilities.

Interfund Transfers - Monies appropriated from one fund to another fund. This is done to reimburse the fund for expenses or to finance the operation of the other fund.

Internal Service Fund - A fund used to account for the financing of goods or services provided by one depar tment or agency to other departments or agencies of a government on a cost reimbursement basis.

IPM - Integrated Pest Management.

Irrevocable Trust - A type of trust that by its design can't be modified, amended, changed or revoked.

IT - Information Technology.

J
JPA - Joint Powers Agreement.

L
LAFCO - Local Agency Formation Commission.

LAIF - Local Agency Investment Fund.

LAO - Legislative Analyst’s Office.

LCW - Liebert Cassidy Whitmore.

Level of Service - Indicator that measures the performance of a system. Certain goals are defined and the service level gives the percentage to which they should be achieved.

Long Term Debt - Debt with a maturity of more than one year after the date of the issue.

LTD - Long Term Disability.

M
MADD - Mothers Against Drunk Driving.

Mandate (Mandated Services) - A legal requirement, usually imposed by State or Federal law. This term is used to refer to Town services, which are provided to comply with State or Federal laws, such as preparation of the City Council Agenda in compliance with the Brown Act.

Maturities - The dates on which the principal or stated values of investments or debt obligations mature and may be reclaimed.

Measure A Fund - Fund used to account for the Town’s per-capita portion of a countywide, voter - approved sales tax increase for improving transit and relieving congestion.

Measure M - Countywide, voter-approved vehicle registration fee, half of which goes to the cities in the county using a pro-rata formula based on population and road miles. The money can be used for pavement resurfacing, pothole repair, signs and striping, traffic signals, street sweeping, storm -inlet cleaning and local shuttles.

Measurement Focus - The accounting convention which determines: (1) which assets and which liabilities are included on the governmental unit's balance sheet; and (2) whether its operating statement presents "financial flow" information ( Revenues and Expenditures) or "capital maintenance" information (Revenues and expenses).

Mid-Year - As of December 31st (mid-point of the fiscal year).

Mid-Year Budget Review - Annual process, which occurs in February, where staff analyzes the revenues and expenditures of the Town through the mid- point of the fiscal year (December 31st), projects the data to the end of the fiscal year (June 30th) and presents the information to Council, along with any recommended budget adjustments.

MMANC - Municipal Management Association of Northern California.

Modified Accrual Basis of Accounting - A form of accrual accounting in which (1) expenditures are recognized when the goods or services are received and (2) revenues, such as taxes, are recognized when measurable and available to pay expenditures in the current accounting period.

MOU - Memorandum of Understanding.

MRP - Municipal Regional Stormwater Permit.

MTC - Metropolitan Transportation Commission.

Municipal Code - A book that contains City Council approved ordinances presently in effect. The Code defines Town law in various categories. (See Ordinance) N
National Pollution Discharge Elimination System (NPDES) - A policy set forth by the Environmental Protection Ag ency, under the 1987 Federal Clean Water Act, imposing regulations that mandate local governments to control and reduce the amount of stormwater pollutant runoff into receiving waters.

Non-recurring Costs - One-time activities for which the expenditures should be budgeted only in the fiscal year in which the activity is undertaken.

Non-spendable Fund Balance - The amounts associated with inventories, prepaid expenses and other items legally or contractually required to be maintained intact.

NorCalHR - Northern California Municipal Human Resources Managers Group.

NPDES - See National Pollution Discharge Elimination System.

NSMCD - North San Mateo County Sanitation District.

O
OBF - On-Bill Financing.

Objectives - Desired results of the activities of a program.

OES - Office of Emergency Services.

OPEB - Other Post-Employment Benefits.

Operating Budget - A programmatic, financial, and organizational plan for furthering the goals of the City Council through departments of the Town, which does not include capital improvement projects.

Operating Expenses - Expenses incurred as a result of day-to-day operations.

Operational Accountability - Governments’ responsibility to report the extent to which they have met their operating objectives efficiently and effectively, using all resources available for that purpose, and whether they can continue to meet their objectives for the foreseeable future.

Ordinance - A formal legislative enactment by the City Council. It has the full force and effect of law within the City boundaries unless it is in conflict with any higher form of law, such as a State statute or constitutional provision. An ordinance has higher legal standing than a resolution. Adopted ordinances form the Municipal Code. (See Municipal Code) P
PCI - Pavement Condition Index.

PCJPB - Peninsula Corridor Joint Powers Board (Also known as Caltrain Board) PELRA - Public Employers Labor Relations Association.

PEMHCA - Public Employees Medical and Hospital Care Act.

PERS - Public Employees Retirement System. A pension plan administered by the State of California for government agencies. (Also known as CalPERS).

Performance Measures - Indicators used in budgets to show, for example, (1) the amount of work accomplished, (2) the efficiency with which tasks were completed, and (3) the effectiveness of a program, which is often expressed as the extent to which objectives were accomplished.

Personnel Expenditures - Salaries, wages and benefits paid to employees.

PMP - Pavement Management Plan.

Police Grants Fund - Revenues associated with Police grants that have restricted uses and may be ongoing, for example, SLESF.

POST - Police Officer Standards and Training.

Priority Area - A category of Town services, such as Economic Development, Long Range Financial Plan or Neighborhoods which the City Council selects as an area of focus for staff in the coming fiscal year.

Program - Plan of action aimed at accomplishing a clear objective, with details on what work is to be done, by whom, when, and what means or resources will be used.

Program Revenues - Revenues received by a department as a result of the services or operations of that department (such as user fees), and generally used to finance the related services or programs.

Property Tax - A tax on the assessed value of property. California State Constitution Article XIII A provides that the combined maximum property tax rate on any given property equal to 1% of its assessed value unless an additional amount has been approved by voters for special taxes or general obligation bonds. San Mateo County remits the Town’s share, including all penalties and interest.

Proposed Budget - The working document for the fiscal year under discussion.

PTAF - Property Tax Assessment Fee.

Public Employee Retirement System - See PERS.

Public Safety Grants Fund - Revenues associated with one-time or limited term Police Grants that have restricted uses.

PW - Public Works.

R
Real Estate Transfer Tax - A tax on the value of property transferred, currently levied at a rate of $0.275 per $500. San Mateo County collects the tax and the Town receives the revenues. Revenues are dependent on how frequently the property is transferred and on the accrued value at the time of transfer.

Records Management System (RMS) - A system that automates the storage of current documents and important records of the Town (documents, agendas, minutes, reports, maps and vital records) to facilitate quick and easy access to these records using software and other technologies.

Request for Proposal (RFP) - Part of a procurement process which is frequently associated with obtaining professional or specialized services or goods. Vendors are invited to respond with a description of services and associated costs. The agency evaluates responses to determine the response which most closely meets the stated needs in a cost-effective manner.

Reserve - An account used to designate a portion of the fund balance as legally segregated for a specific use, i.e., General Fund Reserve.

Reserve Policy - A Council adopted set of principles which establish an appropriate minimum level of reserves and specify how reserves can be used.

Resolution - A special order of the City Council that requires less legal formality than an ordinance in terms of public notice and the number of public readings prior to approval.

Restricted Use Funds - Funds designated for use for a specific purpose.

Revenues - Income from all sources used to pay Town expenses.

RFP - See Request for Proposal.

RHNA - Regional Housing Needs Assessment.

Risk Management - An organized attempt to protect a government’s assets against accidental loss in the most economical method.

RMS - See Records Management System.

ROW - Right-Of-Way.

RWQCB - Regional Water Quality Control Board.

S
Salaries and Wages - A fixed monthly or hourly sum paid to an employee.

Sales Tax - Taxes assessed on retail sales or leases of tangible personal property in the Town. The Town receives one percent of the 8.25% San Mateo County sales tax.

SAMCAT - San Mateo County Telecommunications Authority.

SamTrans - San Mateo County Transit District.

SB - Senate Bill.

Secured Taxes - Taxes levied on real properties in the Town which are “secured” by liens on the properties.

SFPUC - San Francisco Public Utilities Commission.

SLESF - See Supplemental Law Enforcement Services Fund.

SLPP - State-Local Partnership Program.

SMC - San Mateo County.

SMIP - San Mateo County Investment Pool.

Special Revenues Fund - A fund that accounts for the use of revenues that are legally restricted to expenditures for specific purposes.

SSAR - Systemic Safety Analysis Report Program. A grant program estab lished by the State Department of Transportation (Caltrans) in 2016. The purpose of this grant is to study deficiencies in a government agency's roadway network including sidewalks, bike paths, crosswalks, accessibility barriers and streetlights and recommend corrective measures to correct the problems.

SSF – City of South San Francisco.

SSO - Sanitary Sewer Overflow.

STEP - Saturation Traffic Enforcement Program.

STOPP - Stormwater Pollution Prevention Program.

Strategic Plan - Plan of action aimed at accomplishing a clear objective, with details on what work is to be done, by whom, when, and what means or resources will be used.

Strategic Planning - A comprehensive and systematic management tool designed to help organizations assess the current environment, increase effectiveness, develop commitment to the organization’s mission and achieve consensus on strategies and objectives for achieving that mission.

The focus is on aligning organizational resources to bridge the gap bet ween present conditions and the envisioned future. The organization’s objectives for a strategic plan will help determine how available resources can be tied to future goals.

Supplemental Assessment - An assessment of real property occurring after the real property lien date of January 1st of each year as a result of new construction or a change in ownership. The San Mateo County Assessor determines the new value of the property based on current market values, and then calculates the difference between the new value and the value set on January 1st.

Supplemental Law Enforcement Services Fund (SLESF) - A component of the Citizens’ Option for Public Safety (COPS) program which provides grants to every city and county and five special districts that provide law enforcement in the State of California. SLESF funds are allocated among cities and counties and special districts that provide law enforcement services in proportion to population, except that each agency is to be allocated a minimum of $100,000. The Town of Colma receives the minimum allocation.

Supplies and Services - Expenditures for materials, supplies and related services which are ordinarily consumed within a fiscal year.

SWAT - Special Weapons And Tactics.

T
Tax Levy - Amount of tax dollars raised by the imposition of the tax rate on the assessed valuation of property.

Tax Equity Allocation - The amount of property taxes payable to the Town under a special law to assist cities that otherwise would receive low or no property taxes.

TDM - Transportation Demand Management.

TEA - Tax Equity Allocation.

TLC - Transportation for Livable Communities.

TMA - Training Managers Association.

Transportation Grants Fund - Fund used to account for one-time transportation grants awarded by Federal, State and Regional agencies, and the associated expenditures.

U
UBC - Uniform Building Code.

Unassigned Reserve - The amount of spendable fund balance that is not otherwise appropriated.

Unencumbered Appropriation - The portion of an appropriation not yet expended or encumbered.

Unfunded Capital Project - Capital Projects that are Town priorities but are currently without budgeted funds. Unfunded Capital Projects will be reviewed annually during the Town Budget process to see if funds are available for their design and construction and if these projects are ready to move from the Unfunded Capital Projects list to the Budgeted Capital Projects list.

Unfunded Position - Positions that are authorized but funding is not provided.

Unsecured Taxes - An ad-valorem (value-based) property tax that is the liability of the person or entity assessed for the tax. Because the tax is not secured by real property (such as land) the tax is called "unsecured."
Useful Life - An accounting term defined as the number of years, as set by the IRS, that depreciable business equipment or property is expected to be in use.

W
Way-finding - Information systems and signage that guide people through a physical environment and enhance their understanding and experience of the area or space.

Y
Year-End - As of June 30th (end of fiscal year).

Resolutions
Budget Adoption

Available after June 14 , 2023

GANN L imit

Available after June 28 , 2023

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 document, should direct such a request to Pak Lin, Administrative Services Director, at 650- 997-8300 or Please allow two business days for your request to be processed.

Staff Report – VMT Thresholds and Screening Guidelines Page 1 of 6

STAFF REPORT
T
O: Mayor and Members of the City Council
FROM: Farhad Mortazavi APA, City Planner
Gina Paolini, Senior Planner
VIA: Brian Dossey, City Manager
DATE: June 14, 2023
SUBJECT: Adoption of Vehicle Miles Traveled (VMT) Thresholds and Screening Guidelines

RECOMMENDATION
Staff recommends that the City Council adopt a:

ESOLUTION ADOPTING CITYWIDE VEHICLE MILES TRAVELED (VMT) THRESHOLDS

AND SCREENING GUIDELINES ESTABLISHING VMT AS THE STANDARD OF

MEASUREMENT FOR A NALYSIS OF POTENTIAL ENVIRONMENTAL IMPACTS FROM

VEHICLE TRAFFIC UNDER THE CALIFORNIA ENVIRONMENTAL QUALITY ACT (CEQA) AND

FINDING THAT THE ADOPTION OF VMT THRESHOLDS IS NOT A PROJECT SUBJECT TO CEQA

EXECUTIVE SUMMARY
Senate Bill 743 (SB 743) mandates that local jurisdictions use Vehicle Miles Traveled (VMT) to replace Level of Service (LOS) as the standard of measurement for analysis of potential transportation impacts under the California Environmental Quality Act (CEQA). VMT measures the per capita number of vehicle trips generated by a project and estimates the distances that those vehicles will travel to and from a project rather than congestion levels at intersections.

The legislative mandate under SB 743 seeks to balance the needs of congestion management with statewide goals to promote infill development, improve public health through active transportation, and ultimately, reduce greenhouse gas (GHG) emissions. The Town has been working toward adoption of new transportation guidelines that support the mandate.

T
own staff, in consultation with local transportation planning experts, developed citywide VMT guidelines to comply with State law and provide established and consistent criteria to analyze transportation impacts of development projects and long-range plans. The guidelines facilitate the buildout of the General Plan and support new development in suitable areas near transit, and other amenities.

CKGROUND
Item #5

Staff Report – VMT Thresholds and Screening Guidelines Page 2 of 6 On September 27, 2013, SB 743 was signed by then Governor Jerry Brown, requiring the Governor’s Office of Planning and Research (OPR) to amend the CEQA Guidelines, to develop alternative metrics to replace the use of vehicular LOS for evaluating transportation impacts, and to provide alternative criteria for evaluating transportation impacts to promote the reduction of GHG emissions, the development of multimodal transportation systems, and a diversity of land uses.

Effective July 1, 2020, the SB 743 legislation required that local jurisdictions shift from the use of LOS for CEQA review of vehicle movement impacts (delay) to a method that assesses the distance of vehicle travel attributed to a project or use. This shift focuses review on regional traffic and reducing GHG emissions, rather than vehicle impacts on the local roadway network.

With OPR’s December 2018 ‘Technical Advisory on Evaluating Impacts in CEQA (weblink)’, the
method selected to assess distance of vehicle travel is Vehicle-Miles-Traveled (VMT).

VMT measures the amount and distance of vehicle travel attributed to a project or use - specifically, VMT focuses on determining the origin and destination of travel patterns. Unlike LOS, VMT does not assess the local vehicle trips from a project or the project’s traffic impacts on a local intersection or road/highway segment. Rather, VMT assesses the effects of the project on regional traffic and use of transit and non-motorized travel. VMT is not a new methodology; it has been used for many years in CEQA documents in estimating pollution (air quality impacts), GHG emissions, and energy consumption.

Although SB 743 prohibits the use of LOS as a metric used to analyze transportation impacts in CEQA, the Town can continue to utilize LOS during the project development process to provide information regarding traffic operations, as required by the Town’s General Plan. Project conditions of approval can require changes to the project, transportation demand management (TDM) strategies, or other measures to address LOS analysis outside of CEQA. However, project conditions of approval cannot induce vehicle travel or increase VMT, both of which are impacts that conflict with SB 743.

VMT Technical Advisory Support

ABAG and the Metropolitan Transportation Commission, in support of this transition from LOS to VMT, have been providing VMT Policy Adoption Technical Assistance to all Bay Area jurisdictions needing assistance with SB 743. Tools and localized assistance were provided to help the Town prepare the Thresholds and Screening Guidelines for final adoption.

PROJECT DESCRIPTION

Vehicle Miles Traveled (VMT) Thresholds and Screening Guidelines

To comply with SB 743, the Town of Colma is required to implement citywide VMT compliance measures. The state guidelines allow the Town to set their own policy requirements, provided that the adopted policy promotes:

1. Reduction of GHG emissions;

2. Development of multimodal transportation networks; and,

Staff Report – VMT Thresholds and Screening Guidelines Page 3 of 6

3. Provides a diversity of land uses in proximate to each other.

The Town of Colma has multiple adopted policies that support the shift from measuring transportation impacts based on LOS to using VMT, including policies contained within the Mobility Element of the 2040 General Plan and the 2030 Climate Action Plan. Staff has developed VMT Guidelines that support the City’s General Plan land use and transportation goals. Key considerations for the VMT Guidelines include:

1. Baseline VMT Metric: Establishing the existing VMT conditions by which projects will be analyzed and compared to;

2. CEQA Thresholds of Significance for VMT impacts: Establishing the level at which impacts will be considered significant and less than significant;

3. Screening Criteria for Land Use Projects: Determine which projects can be presumed to have a less than significant VMT impact and would therefore not be required to conduct a VMT analysis; and,

4. Screening Criteria for Transportation Projects: Determine which transportation projects can be presumed to have a less than significant VMT impact and would therefore not be required to conduct a VMT analysis.

Because the Town can continue to use LOS/auto delay to inform local analysis, such as traffic operations and traffic signal timing needs during the development review process, outside of the CEQA review, it was important to include a provision in the Guidelines for Non-CEQA Transportation Analysis. The proposed Guidelines would allow for project conditions of approval (COA) that could require changes to a project, transportation demand management (TDM) strategies, or other measures to address LOS analysis outside of CEQA. The VMT Thresholds and Screening Guidelines (Attachment B) has been attached for review and adoption by the City Council. The new VMT Guidelines will facilitate the buildout of the General Plan and will support and expedite new development in suitable areas near the high-quality transit corridor.

PROJECT ANALYSIS

In developing the VMT Guidelines, staff carefully evaluated the goals, policies and desired outcomes of the General Plan and the Climate Action Plan, in order to analyze any effects on land development in the City. The VMT Guidelines establish the following metrics:

1. Establishing a Baseline VMT: Baseline VMT is defined as the current average amount of vehicle miles residents and employees are traveling in daily life. The baseline VMT can be based on the citywide, countywide, or regional average.

Proposal: Town staff evaluated these options with technical assistance and selected the regional average as the Town’s baseline VMT. It was determined that the regional average would be more favorable for residential projects. Most projects in the Town of Colma will have the opportunity to use location-based screening.

Staff Report – VMT Thresholds and Screening Guidelines Page 4 of 6

2. CEQA Threshold: In addition to establishing the baseline VMT, CEQA also requires the Town’s VMT policy to establish a threshold of significance. This threshold is the minimum level of significant impacts at which CEQA would require the City to disclose these impacts and either identify mitigation measures or adopt findings to override impacts. The State recommends a threshold of 15 percent reduction from the baseline VMT.

Proposal: The proposed Guidelines would follow the State’s recommendation to use a significance threshold of 15 percent below baseline VMT levels for residential and employment projects.

3. CEQA Exemptions: The State recommends that certain development projects should be exempt from VMT analysis with a presumption of less than significant impact if a project is likely to reduce VMT. Exemptions should be based upon project size, location, and type.

Proposal: The proposed Guidelines recommended exemptions include:

• Small Infill Projects: Projects that generate 110 or less daily vehicle trips. • Affordable Housing: 100 percent Affordable Residential Projects • Residential Project Screening Map: Residential VMT Per Capita Screening Map identifies areas in the Town that would be exempt from quantitative VMT analysis.
• Office Project Screening Map: Employee VMT Per Employee Screening Map identifies areas in the Town that would be exempt from quantitative VMT analysis.
• High-Quality Transit Corridor Screening Map: Development within the High-Quality Transit Corridor that would be exempt from quantitative VMT analysis.

4. Transportation Projects: The State recommends that transportation projects that increase roadway capacity require a VMT analysis to evaluate induced VMT. Multimodal transportation projects are exempt from VMT analysis since by definition they increase non-motorized trips.

Proposal: The Town will conduct an initial assessment to determine if the proposed transportation project is likely to substantially increase VMT, as determined by the Town Traffic Engineer. Projects that are anticipated to substantially increase VMT would likely be subject to a quantitative VMT analysis that considers the effects of induced travel.

Projects that are not likely to lead to a substantial or measurable increase in VMT include, but are not limited to, the following:

• Public transit (establishing new routes or services or modifying existing routes or services).
• Addition of active transportation improvements (class II bicycle lanes, shared use paths, sidewalks, pedestrian pathways).

Staff Report – VMT Thresholds and Screening Guidelines Page 5 of 6 • Addition of roadway capacity on local and collector roadways only provided for the purpose of improving conditions for pedestrians, cyclists, and transit users. • Resurfacing, rehabilitating, maintenance, preventive maintenance, replacement, and repair projects that do not add additional roadway capacity. • Installation, removal, or modification of turn lanes. • Installation, removal, or modification of traffic control devices, including traffic signals, wayfinding, HAWK, RRFB and traffic signal priority systems. • Traffic signal optimization and or coordination to improve vehicle, bicycle or pedestrian flow.
• Installation of roundabouts.
• Installation or modification of traffic calming devices. • Lane reductions (i.e. road diets).
• Addition of auxiliary lanes that do not add additional roadway capacity • Removal of off-street parking and addition, adoption, or modification of parking devices and management strategies.
• Safety improvements, including roadway shoulder enhancements and auxiliary lanes, and grade separations for rail, transit, pedestrian, and bicycle facility enhancements.
• Sidewalk infill, removing barriers to accessibility, and ADA improvements. • Installation or modification of access control restrictions. • Complete Streets projects that do not add additional roadway capacity. • Other improvements to the circulation system that do not add additional roadway capacity.

5. VMT Reduction Strategies: VMT impact mitigation strategies generally take the form of Transportation Demand Management (TDM) measures. TDM measures include strategies related to parking, transit usage, encouraging a mix of land uses on site, and promoting the use of active transportation and higher-occupancy vehicle models (e.g., carpooling and transit). TDM can be applied on a project-by-project basis, or on a community-scale as part of off-site mitigation through a city, county, or regional VMT mitigation program. Unless a program is established, most projects that result in VMT impacts would need to apply TDM strategies on a project-by-project basis.

Proposal: If a development does not screen out and requires mitigation per CEQA, a traffic study would be prepared and would include an assessment of possible VMT reduction strategies to help a development meet their VMT goal. While the Town has not established a VMT Impact Fee at this time, there are program-based approaches that may be available in the future. Absent a VMT fee reduction program, developers would be limited to only project site mitigation.

6. LOS Analysis Requirements: As previously stated, cities can continue to use LOS/auto delay to inform local analysis, such as traffic operations and traffic signal timing needs during the development review process, outside of the CEQA review.

Proposal: The Town of Colma will continue to implement General Plan Policies M-2-5 and M-2-6:

Staff Report – VMT Thresholds and Screening Guidelines Page 6 of 6 • Request a Transportation Analysis for projects proposed along arterial, collectors and intersections to verify LOS Planned Operating Conditions are maintained at an LOS level D or better.
• Allow Intersections operating at LOS level E or lower at the time an application for a development is submitted, if no feasible improvement exists to improve the LOS to continue.
• Require a proposed development project that could result in increased traffic to include improvements that assure LOS levels do not fall below the established minimum standard.
• Ensure that improvements are coordinated with roadway improvements programmed for funding through transportation-related impact fees and that the operational benefits of large-scale, automobile capacity-focused improvements are balanced against the induced VMT resulting from the improvements.

Environmental Review

The VMT Guidelines are exempt from environmental review under CEQA because they do not qualify as a project subject to CEQA pursuant to State CEQA Guidelines sections 15060(c)(2)- (3) and 15378, and because there is no possibility that the adoption of the VMT Guidelines may have a significant effect on the environment pursuant to State CEQA Guidelines section 15061(b)(3). Additionally, on March 23, 2022, the City Council certified an environmental impact report (EIR) for the Colma 2040 General Plan. These Guidelines are consistent with, and implement, the 2040 General Plan. Pursuant to Section 15162 and Section 15183 of the State CEQA Guidelines, no additional review under CEQA is required.

COUNCIL ADOPTED VALUES
The recommendation is consistent with the Council’s value of vision in considering the broader regional and statewide implications of the Town’s decisions and issues.

Alternatives Considered

The City Council could opt to not adopt the resolution to approve the VMT Thresholds and Screening Guidelines. This is not recommended as the Town must comply with state law.

CONCLUSION
Staff recommends that the City Council review the VMT Thresholds and Screening Guidelines and adopt a resolution adopting the Guidelines.

ATTACHMENTS
A. Resolution 2023-XX VMT Thresholds and Screening Guidelines Adoption.

B. VMT Thresholds and Screening Guidelines
Reso. 2023- __, VMT Thresholds and Screening Guidelines Page 1 of 3 RESOLUTION NO. 2023-__

OF THE CITY COUNCIL OF THE TOWN OF COLMA
R

ESOLUTION ADOPTING CITYWIDE VEHICLE MILES TRAVELED (VMT) THRESHOLDS

AND SCREENING GUIDELINES ESTABLISHING VMT AS THE STANDARD OF

MEASUREMENT FOR ANALYSIS OF POTENTIAL ENVIRONMENTAL IMPACTS FROM

VEHICLE TRAFFIC UNDER THE CALIFORNIA ENVIRONMENTAL QUALITY ACT (CEQA)

AND FINDING THAT THE ADOPTION OF VMT THRESHOLDS IS NOT A PROJECT

SUBJECT TO CEQA
T
he City Council of the Town of Colma does resolve as follows:
1 . Background
(a) In September 2013, the State of California legislature signed into law Senate Bill 743 (Steinberg), which changed how transportation impacts should be analyzed under the California Environmental Quality Act (CEQA) from Level of Service (LOS) Analysis to Vehicle Miles Traveled (VMT). SB 743 directs the California Office of Planning and Research to produce new CEQA guidance for cities that removes automobile LOS from transportation analysis under CEQA and replaces it with VMT, or another measure that “promotes(s) the reduction of greenhouse gas (GHG) emissions, the development of multimodal transportation networks, and a diversity of land uses.” The intent of this change is to shift the focus of transportation analysis from driver delay to the reduction of GHG emissions, creation of multimodal networks, and promotion of integrated land uses.
(b) In 2018, OPR released updates to the state’s CEQA Guidelines to implement SB 743 by replacing LOS with VMT as the most appropriate measure of a project’s transportation impacts; this update was formally certified and adopted by the California Natural Resources Agency and codified as section 15064.3 of the CEQA Guidelines. Simultaneously, OPR released a Technical Advisory on Evaluating Transportation Impacts in CEQA. The Technical Advisory includes recommendations for thresholds of significance for evaluating impacts of office, residential and retail developments, and provides screening criteria for identifying the types of projects that can be presumed to have a less than significant impact.
(c) CEQA Guidelines section 15064.3 went into effect on July 1, 2020, and pursuant to Public Resources Code section 21099(b)(2), “automobile delay, as described solely by level of service or similar measurements of vehicular capacity or traffic congestion, shall not be considered a significant impact on the environment” and thus LOS no longer constitutes a significant environmental effect under CEQA.
(d) ABAG and the Metropolitan Transportation Commission, in support of this transition from LOS to VMT, have been providing VMT Policy Adoption Technical Assistance to all Bay Area jurisdictions needing assistance with SB 743. Tools and localized assistance was provided to collectively approach this new paradigm of measuring transportation impacts for the purposes of conducting environmental review.
(e) The Town of Colma wishes to adopt the proposed VMT Thresholds and Screening Guidelines to bring the Town of Colma transportation analysis methodology in line with State and City goals pursuant to SB 743 and the General Plan.

Attachment A
Reso. 2023- __, VMT Thresholds and Screening Guidelines Page 2 of 3 (f) CEQA Guidelines Section 15064.7(b) directs the City to adopt thresholds of significance based on substantial evid ence by ordinance, resolution, rule or regulation through a public process.

2. Findings
The City Council finds that:

(a) The adoption of the new CEQA thresholds of significance for transportation impacts is consistent with the goals and policies within the Town of Colma 2040 General Plan and 2030 Climate Action Plan that are supportive of reducing VMT. Moreover, the adoption of citywide VMT Thresholds and Screening Guidelines as the standard of measurement for analysis of potential transportation impacts under CEQA is not a project subject to CEQA pursuant to State CEQA Guidelines sections 15060(c)(2)-(3), 15061(b)(3), and 15378. The adoption of the VMT Thresholds and Screening Guidelines would not lead to a direct or reasonably foreseeable indirect change in the physical environment, and there is no possibility that the adopting of the VMT Thresholds and Screening Guidelines may have a significant effect on the environment.

The VMT Thresholds and Screening Guidelines are an administrative activity of the City to set thresholds of significance regarding transportation impacts under CEQA. The VMT Thresholds and Screening Guidelines do not approve any specific development and would not lead to any particular physical change to the environment. Additionally, on March 23, 2022, the City Council certified an environmental impact report (EIR) for the Colma 2040 General Plan. The VMT Thresholds and Screening Guidelines are consistent with, and implement, the 2040 General Plan. Pursuant to Section 15162 and Section 15183 of the State CEQA Guidelines, no additional review under CEQA is required.

3. Orders
NOW THEREFORE BE IT ORDERED AS FOLLOWS:

(a) The City Council hereby adopts the citywide VMT Thresholds and Screening Guidelines establishing VMT as the standard of measurement for analysis of potential transportation impacts under CEQA.
(b) This resolution shall become effective upon adoption. //
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Reso. 2023- __, VMT Thresholds and Screening Guidelines Page 3 of 3 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 June 14, 2023, by the following vote:

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

Dated ______________________ ___________________________________ Joanne F. del Rosario, Mayor

Attest: ____________________________
Caitlin Corley, City Clerk

ATTAC HMENT B
Ve
hicle Miles Traveled (VMT)
Thresholds and Screening Guidelines
June 14, 2023
I

NTRODUCTION/BACKGROUND
I
n September 2013, Governor Brown signed SB 743 into law, in part mandating the transition from a level of service (LOS) based method of transportation impact analysis to a vehicles miles traveled (VMT) method in compliance with the California Environmental Quality Act (CEQA). Specifically, SB 743 required the Office of Planning and Research (OPR) to amend the CEQA Guidelines to provide alternative criteria for evaluating transportation impacts to promote the reduction of greenhouse gas emissions, the development of multimodal transportation systems, and a diversity of land uses.

With the December 2018 Technical Advisory on Evaluating Impacts in CEQA, LOS/auto delay is no longer considered a significant impact under CEQA.

Ju
risdictions in California are now required to use VMT based metrics to evaluate environmental impacts related to transportation. Cities can still use LOS within the local development review process to inform site access and traffic operation decisions, but LOS cannot be used to evaluate CEQA impacts or mitigations (see the end of these Guidelines for Non-CEQA Traffic Operation Analysis requirements).

V
MT measures the amount of driving produced by a project and provides a measure of travel efficiency of a land use project. For most types of projects, VMT-based analysis offers a streamlined analysis that saves jurisdiction staff time and provides clarity for the public and land developers. The shift to VMT policies is intended to help achieve climate commitments, preserve the environment, improve health and safety, create sustainable communities, encourage more efficient use of the transportation network, and provide more travel choices for each jurisdiction, as well as for the region and state.

OWN OF COLMA GOALS AND POLICIES
T
he Town of Colma has multiple adopted policies that support the shift from measuring transportation impacts based on LOS to using VMT, including policies contained within the Mobility Element of the 2040 General Plan and the 2030 Climate Action Plan. Reducing VMT is supported by the Town goals and policies specified in Table 1:

Town of Colma
VMT Thresholds and Screening Guidelines- June 2023

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Colma City CouncilJune 14, 2023

Colma City Council
June 14, 2023