10 - Proposed FY 2025-26 Budget — Colma City Council, June 25, 2025

Staff Report re Adoption of the FY 2025-26 Annual Budget Page 1 of 4

STAFF REPORT
TO: Mayor and Members of the City Council
FROM: Stuart Schillinger, Interim Administrative Services Director VIA: Dan Barros, City Manager
MEETING DATE: June 25, 2025
SUBJECT: Adoption of the FY 2025-26 Annual Budget
R

ECOMMENDATION
Staff recommends that the City Council adopt the following:

RESOLUTION APPROPRIATING FUNDS AND ADOPTING THE ANNUAL BUDGET FOR FISCAL YEAR 2025-2026, PURSUANT TO CEQA GUIDELINE 15378.

EXECUTIVE SUMMARY
The new Fiscal Year for the Town of Colma begins on July 1, 2025. To conduct business, it is necessary for the City Council to authorize the expenditure of funds.

The attached FY 2025-26 Proposed Budget includes a projection of $29,540,000 in total revenues for all funds and a budget request of $30,068,000 in total expenditures, which consists of $26,195,000 million in Operating Expenditures, $ 291,000 in annual Debt Service (Town Hall Certificate of Participation), $3.054 million in Capital Improvement Projects (combination of Capital Program Funds and Internal Service Funds).

The General Fund revenue budget is $ 24.228 million, and the expenditure budget is $24.921 million. The expenditures include transfers out to the sewer operation ($97,000), debt payments ($292,000), and capital programs ($2.821 million).

The General Fund is currently using approximately $692,000 of reserves. However, note there is no projected revenues for interest earnings. Since the interest rate is not known in advance, we are not projecting interest at this time. Any interest earned will decrease the need for use of reserves.

The preliminary FY 2025-26 Budget was studied on May 14, 2025, and the capital program on May 28, 2025. Comments from the City Council meetings are incorporated in the document.

AGENDA ITEM #10
Staff Report re Adoption of the FY 2025-26 Annual Budget Page 2 of 4

FISCAL IMPACT
By adopting the budget, the City Council provides an operational plan expenditure for FY 2025/26. The General Fund budget is showing a slight deficit of $692,000 which is less than 3% of the overall budget . The five -year forecast which was presented with the budget also shows the Town fiscally healthy having slight surpluses for each of the next five years . The city reserves remain strong next year and throughout the five year forecast. The reserves range from a low of $25,451 ,000 (FY 2025/26) to a high of $27,065,000 (FY 2028/29).

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 budget is to ensure that there are sufficient funds to meet ongoing spending. Special projects, where spending is generally one -time in nature, can use reserves.

The proposed FY 2025-26 Operating and Capital Budget (Attachments B & C) incorporates City Council’s feedback from the prior two study sessions and the changes discussed in the Analysis.

ANALYSIS
The proposed FY 2025-26 Operating and Capital Budget (Attachments B & C) includes the following changes from the previous year and major initiatives:

City Manager/City Clerk
• Election Expense – No anticipated Election this year decrease of $18,000 Police
• City’s Unfunded Safety Liability charged completely to the Patrol Budget. • One new Police Officer Added to the Patrol Budget.
• Overtime budget increased to $500,000 to reflect previous years’ experience with a slight anticipated reduction due to new hire.
• Police Dispatch and Communications Overtime increase to $120,000 to reflect previous years’ actual expenditures.
• Computer Expenses and Services Increased by $139,000 to account for the new body worn camera and drone contract.

Staff Report re Adoption of the FY 2025-26 Annual Budget Page 3 of 4

Recreation
• Part-time Salaries – Increase by $100,000 to $350,000 to higher participation in programs and additional events for the community.
• Community Services – Increase by $12,500 to due to continuing emphasis on providing high quality programs.
• Holiday Events – Increase by $6,200 to $52,100 which was reviewed and approved by the City Council.
• Cultural Events – Increase by $500 to $4,500 due to increase in prices for cultural shows and increased participation.
• Sporting Events - Increase by $500 to $3,000 due to increase in participation.

Public Works
• Facility Ops – Town Hall Gas and Electricity - Increase by $73,000 to $172,000 based on actual expenditures to date. The Town continues to work with EVGO to work out a mutually acceptable solution for the use of electricity for their chargers. Additionally, the Town is reviewing its energy usage to determine if there are additional energy savings it can obtain.

Planning
• General Planning Services – Increase to $415,000 due to increase in workload as presented at the mid-year review.
• Sustainability Services increased to $123,600 to cover additional costs of necessary programs.
• Economic Development increased from $10,000 to $60,000 to ensure projects reviewed by the City’s Economic Development committee will have adequate funding.

Staff Report re Adoption of the FY 2025-26 Annual Budget Page 4 of 4

Reasons For the Recommended Action/Findings
Adoption of a budget is required for operations to continue in FY 2025-26.

Council Adopted Values

Approval of the FY 20 25-26 Annual Budget is the
responsible action because the City
Council has studied the budget in May and considered various budgetary options, including considering community input.

CONCLUSION
Staff recommends that the City Council conduct a public hearing and adopt the attached resolution appropriating funds and adopting the 2025-26 Proposed Budget.

ATTACHMENTS
A. Resolution Appropriating Funds and Adopting the 2025-26 Proposed Budget, o Exhibit A to Resolution: FY 2025-26 Town-Wide Financial Summary B. FY 2025-26 Proposed Budget
C. FY 2025-26 Capital Budget

Res 2025-##, Adoption of FY 2025-26 Annual Budget Page 1 of 5 RESOLUTION NO. 2025-##

OF THE CITY COUNCIL OF THE TOWN OF COLMA
R

ESOLUTION APPROPRIATING FUNDS AND ADOPTING THE ANNUAL BUDGET FOR FISCAL YEAR 2025-26, 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 preliminary budget report on May 14, 2025, and the capital program on May 28, 2025; and (c) 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 2025-26 budget proposed by the City Manager, dated July 1, 2025, shall be, and hereby is, adopted as the budget for the Town of Colma for Fiscal Year 2025-26. (b) Summary of Appropriations. A summary (Exhibit A) is attached hereto and by reference made part of this Resolution, reflects the Fiscal Year 2025-26 Budget (All Funds) for the Town of Colma.
(c) 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. (d) Department Limitation. The City Council authorizes the expenditure of funds for the items specified in the budget, provided that the total expenditures for the department shall not exceed the total budget by fund, for the department.
(e)
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.
(f)
Purchasing Ordinance. All expenditures for services, goods, or public works projects must comply with the Town’s Purchasing and Contracting Ordinance (Subchapter 1.06 of the Colma Municipal Code).

ATTACHMENT A
Res 2025-##, Adoption of FY 2025-26 Annual Budget Page 2 of 5

(g) 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 2025-26 Budget document. All fund transfers shall be recorded in the financial records.
(iv) Administratively adjust the Fiscal Year 202 5-26 Operating Budget appropriations to account for the carryover of unspent 2024-25 appropriations for contracts entered into before June 30, 2025, where funds are encumbered.

The City Manager shall use discretion in approving 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 202 5-26 quarterly financial report.
(v) Administratively adjust the Fiscal Year 202 5-26 Capital Project appropriations to account for the carryover of unspent appropriations from Fiscal Year 2024-25. 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, 2025.

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 $600,000 as of June 30, 202 5. 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, 2026 is established at $15,500,000, 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 financial statements. (Committed Fund Balance – Designated by City Council)

Res 2025-##, Adoption of FY 2025-26 Annual Budget Page 3 of 5

(c) Accrued Leave Payout Reserve shall be recorded in the General Fund in the amount of $692,591 as of June 30, 2025. (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 $1 25,000, 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 $800 ,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 Replacement Fund shall be recorded as assigned for future projects. Changes in the assignment shall be subject to City Council action. (f) General Fund 202 5-26 – Decrease Reserve: The proposed budget estimates $ 788,000 reduction in unassigned reserves.

4. Transfer to Unassigned Reserve
All General Fund net income on hand on June 30, 202 5, which is not designated for a specific reserve category shall be recorded in the Unassigned Reserve. //
//
//
//
//
//
//
Res 2025-##, Adoption of FY 2025-26 Annual Budget Page 4 of 5

Certification of Adoption
I certify that the foregoing Resolution No. 2025-## was duly adopted at a regular meeting of the City Council of the Town of Colma held on June 25, 2025, by the following vote:

Name Voting Present, Not Voting Absent
Aye No Abstain Not Participating
Ken Gonzalez, Mayor
Carrie Slaughter, Vice Mayor
Helen Fiscaro
Joanne F. del Rosario
Thomas Walsh
Voting Tally

Dated ______________________ ___________________________________ Ken Gonzalez, Mayor

Attest: ____________________________
Michelle Estabillo, City Clerk

Res 2025-##, Adoption of FY 2025-26 Annual Budget Page 5 of 5

EXHIBIT A: SUMMARY OF APPROPRIATIONS FY 2024-25

Town-wide Financial
General Funds
(11,12,19)
Special Revenue
and 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
Revenue Categories
Sales Tax $ 16,000,000 $ 16,000,000 Cardroom Tax $ 4,200,000 $ 4,200,000 Property and Other Taxes $ 855,081 $ 855,081 Licenses and Permits $ 235,736 $ 235,736 Fines and Forefitures $ 100,467 $ 100,467 Use of Money and Property $ 111,702 $ 180,000 $ 291,702 Revenues from Other Agencies $ 44,286 $ 439,435 $ 7,040,000 $ 7,523,721 Charges for current services $ 96,302 $ 252,609 $ 1,090,270 $ 1,439,181 Allocations $ -
Other Revenues $ 64,200 $ 64,200 Total Revenues $ 21,707,774 $ 439,435 $ 7,040,000 $ 252,609 $ - $ 1,270,270 $ 30,710,088 Expenditures by Function $ - General Government $ 5,910,704 $ 65,000 $ 5,975,704 Public Safety $ 9,249,838 $ 270,014 $ 9,519,852 Public Works $ 2,384,587 $ 30,000 $ 1,187,087 $ 3,601,674 Facility Operations $ 808,563 $ 120,866 $ 929,429 Capital Improvement Projects $ 8,760,000 $ 226,600 $ 8,986,600 Recreation $ 1,156,089 $ 1,156,089 Total Expenditures by Function $ 19,509,781 $ 365,014 $ 8,760,000 $ 226,600 $ - $ 1,307,953 $ 30,169,348 Operating Surplus/(Deficit) $ 2,197,993 $ 74,421 $ (1,720,000) $ 26,009 $ - $ (37,683) $ 540,740 Other Activities
Transfers In $ 380,320 $ 1,720,000 $ 96,817 $ 2,197,138 Transfers (Out) $ (2,197,138) $ (2,197,138) Net Transfers In/(Out) $ 2,197,138 $ 380,320 $ 1,720,000 $ - $ - $ 96,817 $ -

1 City Manager’s Message
Mayor Gonzalez, Members of the City Council, Colma residents and visitors, I am pleased to present the FY 2025 -26 Proposed Budget for the Town of Colma. The proposed budget continues the long history of the City in presenting a ﬁnancial plan which meets the Town’s Values while ensuring the highest level of services are provided to the community. The values which guided the preparation of the budget are:
• Treat all people, claims, and transactions in a fair and equitable manner. • Make responsible decisions by taking the long-range consequences into consideration. • Base decisions on, and relate to each other with honesty, integrity, and respect. • Be innovative in improving the quality of life in our business and residential communities.

These can also be found on our website at ht tps://www.colma.ca.gov/departments/.

The Town of Colma prides itself on our dedication to maintaining and enhancing a strong sense of community and partnering with our business community to promote and encourage commerce for the betterment of our entire community.

FY 2024-25 Key Accomplishments
The City Council adopted a new Strategic Plan on March 26, 2025 following the ﬁnal update and close-out of the prior FY 2023-25 Strategic Plan on February 26, 2025.

Our Strategic Plan is divided into 5 areas Resiliency, Operations, Economic Development, Community, and Infrastructure.

RESILIENCY

1. The Town was successful in Passing Measure AA at the November 2024 General Election increasing Sales Tax in Town by one half (½) cent. Sales tax revenue is anticipated to rise approximately $2.3 Million annually.

2. The Town has reengaged conversations with the County Lighting District to take over the Town’s portion of the lighting District. Staff anticipates that we will have a study session late Spring/early Summer to work through details.

3. On January 29
th the Police Department held an Emergency Operations Center exercise, simulating a large earthquake. All Department Heads and some staff participated in the exercise.

4. The parking lot canopy and solar array along with all the electrical upgrades have been installed at the Colma Community Center (CCC).

5. NBS, the consultant who worked on the Town’s last Cost of Service Study (Fee Study), has been retained to update the current cost of services for all departments. It is anticipated that staff along with the consultant, will be presenting to City Council in late Spring to review proposed fees for the various services that are offed to the public.

ATTACHMENT B
2 OPERATIONS

1. The Records Retention Schedule was approved by the Council on October 22, 2024. Staff has also expanded our use of Laserﬁche services.

2. The use of Credit Card acceptance has been implemented at PD and all Town Facilities.

3. Staff has engaged vendors for RFP development and ERP implementation of the Financial Software System replacement of Eden. Staff anticipates having an RFP out by June 2025.

4. The Smart corridor Project is now underway in the Northern County. C/CAG, Daly City and Colma have partnered to construct and install the various corridor enhancements. The project has started in Daly City and will work its way into Colma. Construction is anticipated to be completed in late Fall of 2025.

ECONOMIC DEVELOPMENT

1. The adoption of the Town’s Housing Element Update.

2. The Zoning Code Update is complete, effective March 15, 2024.

3. New businesses that opened this year include: Raising Canes and Shoe Palace, Ikea, and Sweat Haus.

4. Cardroom expansion discussions continue to remain ongoing with no additional progress made. The development of SB 549 has brought forth uncertainty around the future sustainability of the Cardroom.

5. Staff has conducted an update to the Town’s website removing old, out-of-date information and updating it with current information and resources both locally, regionally, and county - wide.

COMMUNITY

1. Recreation held the following events for the Centennial Celebration:
• F Street Mural Ribbon Cutting, April 2024
• Colma Community Fair and Centennial Parade, July 13, 2024 • Colma’s 100 Celebration and Mixer, August 5, 2025
• Colma Town Picnic – highlighting the cultures of Colma, September 17, 2024 • Centennial Film Premiere, December 5, 2024
• Adult Holiday Party ending the centennial year, December 2024 • Other touches of celebrating the Centennial year were seen at the Trunk or Treat where a car was decorated as a birthday cake.
• During the Annual Tree Lighting, we celebrated with an ice -skating rink for the community to enjoy.

2. Additional Recreation Highlights of 2024-2025:
• S taff partnered with the Historical Museum to host a tour for the community to learn about Cloma's history.
• Staff held a Dia de los Ninos (Children Day) a, Mexican holiday celebrating children. • Summer campers highlighted a multi -cultural Week where they did various multi - cultural crafts and games from around the world. Staff provided campers with a cultural demonstration of Filipino Martial arts. They concluded the week with a multi - cultural potluck and campers and their families were invited to bring a dish from thei r
c
ulture and to dress in their cultures attire.
3 • The Town Picnic theme – “Cultures of Colma” highlighted the different cultures of Colma which included performance from Duo Dance Academy, Lion Dancing and Mixtiso. Fun facts about Colma’s history were displayed in the center pieces. • Staff held its annual cultural events Parol Lantern Workshop partnering with San Mateo County Filipino Health Initiative and Legacy Filipino Martial Arts to enrich the participants with the Filipino culture.
• Dia de los Muertos grew in attendance due to the additional LatinX vendors, and cultural dances.
• Staff continued to host “Armchair Travel,” a program for participants to virtually explore a specific place and try light snacks from that region. • After School program participants and members of the community created cards for Veterans Day and Holiday cards for Veteran Village residents. • Throughout the year of 2024, the recreation department highlighted pieces of Colma history in their social media.
• February 8, 2025 Recreation along with Colma PD and Cypress Lawn hosted the fir st
G
host Run at Cypress Lawn-Olivet Hillside.
• Staff highlighted Colma History during the Ghost Run
• Staff will be partnering with Holy Cross to host a cemetery tour for the community. • Staff will continue to celebrate Older Americans Month in May with an Ice Cream Social.

3. Monthly citizen recognition was a success, honoring members of the community who went above and beyond for their community.

4. T he Cab Connect Program has 79 participants. Staff continues to promote through social media, E-Newsletter and during food pantry deliveries. Staff distributed the application to Veteran Village residents and promoted the program at “ID Days.”

5. The Police Department continues to work with Life Moves as needed to address various issues concerning the homeless population.

6. T he Police Departments Explorer Program in up and running. Currently, there are 4 Explore rs i
n the program with 2 in the academy.

INFRASTRUCTURE

1. Serramonte Blvd West Bicycle and Pedestrian Improvement Project: Plans Speciﬁcation and Estimates have been completed. Various easements are needed to be able to install the signal equipment at the Serramonte Boulevard and Serra Center entrance. Staff is currently working to obtain said easements.

2. El Camino Real Bicycle and Pedestrian Improvement Project: CalTrans has certiﬁed the Project Study Report and Project Development Support (PSR-PDS). The PSR-PDS approved 2 alternatives to be reviewed in the Project Approval and Environmental Document (PA&ED).

This process will look at all aspects of the project and analyze which alternativ es will be approved. The PA&ED phase of the is estimated to be completed around December of 2025.

Once the alternative has been vetted through this process and CalTrans h as certiﬁed the buildout option, the project will move into the Plans, Speciﬁcation and Estimate (PS&E) phase of the project. Staff has submitted a grant application for the PS&E portion of the project
.
3 . Town of Colma Bike and Pedestrian Master Plan has been completed.

4. Median landscape renovations along Lawndale Boulevard and El Camino Real have been at a
standstill due to lack of outside funding opportunities. Staff will continue to seek funding opportunities. Until outside funding can be made available to offset design and construction 4 costs, staff recommends that the project be removed and reviewed in the Capital Program on a yearly basis for Phase 2 and Phase 3.

5. Storm Drain System Assessment: Phase 2 of the 3 phases is estimated to be completed in the Summer 0f 2025.

6. Urban Tree Master Plan project: Staff will be drafting an implementation plan for City Council review based on the tree assessment done by Arbor Pro.

7. T he Police Department purchased two (2) new patrol vehicles.

FY 2025-26 Overview
The presented proposed budget is one which continues to meet the needs of the current community while allowing for a strong ﬁnancial base to from which to make future decisions. The City’s General Fund anticipates receiving approximately $24.2 million in revenues. The largest source of revenue is Sales Tax, which is estimated at $ 18.5 million next ﬁscal year, this is mainly due to an increase in automotive sales and the implantation of the new Transaction Tax approved in November 2024. The second largest source of revenue is Cardroom taxes at $4.2 million . Both revenue sources show a strong rebound from the COVID impact. Another positive for our revenue picture is we have seen new retail stores open, which we did not include in our projections because we do not have enough experience with them to accurately project revenues.

General Fund expenditures are expected to be approximately $ 23.0 million. I recommend using a portion of our Unassigned reserves to increase our Budget Stabilization Reserve. As our Sales Tax revenue increases it makes sense to set additional funds aside, since a recession that reduces our Sales Tax revenue will have a bigger impact on our City than with a smaller base. I would further recommend that any additional surplus from FY 2024 -205 or FY 2025 -26 be used to continue to increase our funding of our Pension and OPEB Trusts and set aside for one-time capital projects.

Some of the major changes included in this year’s budget are:

City Manage/City Clerk
• Election Expense – No anticipated Election this year decrease of $18,000 Police
• City’s Unfunded Safety Liability charged completely to the Patrol Budget. • One new Police Officer Added to the Patrol Budget.
• Overtime budget increased to $500,000 to reflect previous years’ experience with a slight anticipated reduction due to new hire.
• Police Dispatch and Communications Overtime increase to $120,000 to reflect previous years’ actual expenditures.
• Computer Expenses and Services Increased by $139,000 to account for the new body worn camera and drone contract
.
5 Recreation
• Part-time Salaries – Increase by $ 100,000 to $350,000 to higher participation i n p
rograms and additional events for the community.
• Community Services – Increase by $12,500 to due to continuing emphasis on providing high quality programs.
• Holiday Events – Increase by $6,200 to $52,100 which was reviewed and approved by the City Council.
• Cultural Events – Increase by $500 to $4, 500 due to increase in prices for cultural shows and increased participation.
• Sporting Events - Increase by $500 to $3,000 due to an increase in participation.

Capital Projects Proposed
• Storm Drain Assessment Phase II/II $70,000
• Town’s IT Infrastructure Upgrades $55,000
• Phone System Upgrade $250,000
• Electronic Sign Board $150,000
• Urban Tree Management Program $200,000
• Facility Security Phase II $100,000
• Branding and Marketing $100,000
• Hardwood Floor Install and Refinishing $100,000
• Cost of Service Study $70,000
• Title VI Program and Implementation Plan $75,000
• Street Light Program $1,034,550
• Annual Roadway Rehab $275,000
• Lawndale mid-block Crosswalk $188,000
• Hillsdale Improvement Project Phase II $154,000
6 Acknowledgements
In closing, I would like to thank the City Council for its policy leadership in a year full of challenges and changes. This document demonstrates how the difficult choices the City Council has made throughout the past several years are continuing to beneﬁ t the Town. It is a pleasure with you to implement your vision for the Town of Colma and to provide a government our community can be proud of.

A budget cannot be completed without teamwork of all involved. I would like to thank the Department Heads for working with me to put together a budget which meets the needs of our community during a period of transition in the Finance Department. 7 FUND SUMMARY

General Fund
FY 2023-24
Adopted Budget
FY 2024-25
Adopted Budget
FY 2025-26
Proposed
Budget
Revenues
Cardroom tax 4,200,000$ 4,200,000$ 4,200,000$ Fines and forfeitures 99,472$ 100,467$ 101,471$ Intergovernmental 44,286$ 44,286$ 44,286$ Licenses and permits 231,114$ 235,736$ 240,451$ Other Charges for Services 96,302$ 96,302$ 96,302$ Other revenues 64,200$ 64,200$ 64,200$ Other taxes 135,000$ 135,000$ 135,000$ Property taxes 676,550$ 720,081$ 734,483$ Rental 111,702$ 111,702$ 111,702$ Sales tax 13,600,000$ 16,000,000$ 18,500,000$ Total Revenues 19,258,626$ 21,707,774$ 24,227,895$ Expenditures
FY 2023-24
Adopted Budget
FY 2024-25
Adopted Budget
FY 2025-26
Proposed
Budget
Community Services 55,226$ 59, 135$ 55,702$ City Attorney 308,861$ 339,120$ 350,649$ Human Resources 284,104$ 361,869$ 311,179$ City Council 341,494$ 441,419$ 437,041$ Planning 614,669$ 687,814$ 802,218$ Facility Operations 732,330$ 869,872$ 934,787$ Finance 553,485$ 918,955$ 951,641$ PW Admin, Engineering, Buildings 825,194$ 970,815$ 994,000$ Recreation 1,059,489$ 1,156,089$ 1,508,923$ Police -Communications Dispatch 1,246,449$ 1,299,236$ 1,633,729$ PW Sewer Maintenance 1,460,453$ 1,469,350$ 1,642,207$ General Services 1,445,526$ 1,555,539$ 1,599,344$ City Manager/City Clerk 1,461,313$ 1,766,237$ 1,745,588$ Police - Admin 1,581,133$ 1,859,130$ 1,604,210$ Transfer Out 1,323,775$ 2,197,138$ 3,341,687$ Police - Patrol 6,048,566$ 6,032,337$ 7,007,715$ Total Expenditures 19,342,067$ 21,984,056$ 24,920,620$ Surplus/(Deficit) (83,441)$ (276,282)$ (692,725)$ Beginning Fund Balance 26,503,939$ 26,420,498$ 26,144,216$ Ending Fund Balance 26,420,498$ 26,144,216$ 25,451,492$ Breakout of General Fund Reserves
Committed
FY 2023-24
Adopted Budget
FY 2024-25
Adopted Budget
FY 2025-26
Proposed
Budget
Accrued Leave Payout 652,833$ 672, 418$ 692,591$ Budget Stabilization 15,000,000$ 15,500,000$ 15,500,000$ Debt Reduction 600,000$ 600,000$ 600,000$ Assigned Reserves
Litigation 100,000$ 100,000$ 125,000$ Insurance 100,000$ 100,000$ 100,000$ Disaster 750,000$ 750,000$ 800,000$ Unassigned Reserves 9,217,665$ 8,421,798$ 7,633,901$ 8 Special Gas Tax Fund
FY 2023-24
Adopted Budget
FY 2024-25
Adopted Budget
FY 2025-26
Proposed
Budget
Revenues
Integovernmental 83,201$ 83,201$ 83,201$ Total Revenues 83,201$ 83,201$ 83,201$ Expenditures
Professional & Contract Services 30,000$ 30,000$ 30,900$ Transfers (Out) 31,000$ 31,000$ 31,000$ Total Expenditures 61,000$ 61,000$ 61,900$ Surplus/(Deficit) 22,201$ 22,201$ 21,301$ Beginning Fund Balance
Ending Fund Balance 22,201$ 22,201$ 21,301$ Measure A Fund
FY 2023-24
Adopted Budget
FY 2024-25
Adopted Budget
FY 2025-26
Proposed
Budget
Revenues
Intergovernmental 77,546$ 77,546$ 77,546$ Total Revenues 77,546$ 77,546$ 77,546$ Expenditures
Transfers (Out) 60,000$ 60,000$ 60,000$ Total Expenditures 60,000$ 60,000$ 60,000$ Surplus/(Deficit) 17,546$ 17,546$ 17,546$ Beginning Fund Balance
Ending Fund Balance 17,546$ 17,546$ 17,546$ Transportation Grant
FY 2023-24
Adopted Budget
FY 2024-25
Adopted Budget
FY 2025-26
Proposed
Budget
Revenues
Intergovernmental Revenue 65,000$ 65,000$ 65,000$ Total Revenues 65,000$ 65,000$ 65,000$ Expenditures
Professional & Contract Services 65,000$ 65,000$ 65,000$ Total Expenditures 65,000$ 65,000$ 65,000$ Surplus/(Deficit) -$
-$
-$

Beginning Fund Balance
Ending Fund Balance -$
-$
-$

9 Measure W
FY 2023-24
Adopted Budget
FY 2024-25
Adopted Budget
FY 2025-26
Proposed
Budget
Revenues
Intergovernmental Revenue 32,376$ 32, 376$ 32,376$ Total Revenues 32,376$ 32,376$ 32,376$ Expenditures
Transfers (Out) 30,000$ 30,000$ 30,000$ Total Expenditures 30,000$ 30,000$ 30,000$ Surplus/(Deficit) 2,376$ 2,376$ 2,376$ Public Safety Grants
FY 2023-24
Adopted Budget
FY 2024-25
Adopted Budget
FY 2025-26
Proposed
Budget
Revenues
Intergovernmental Revenue 21,000$ 21, 312$ 21,633$ Salaries, wages 10,400$ 10,712$ 11,033$ Supplies & Services 10,600$ 10,600$ 10,600$ Total Expenditures 21,000$ 21,312$ 21,633$ Surplus/(Deficit) -$ -$ -$ Police Grants (COPS-Ca)
FY 2023-24
Adopted Budget
FY 2024-25
Adopted Budget
FY 2025-26
Proposed
Budget
Revenues
Intergovernmental 160,000$ 160, 000$ 160,000$ Transfer in General Fund 81,154$ 88,702$ 96,489$ Total Revenues 241,154$ 248,702$ 256,489$ Salaries, wages 177,523$ 182,849$ 188,334$ Benefits - Pension 59,131$ 61,218$ 63,381$ Supplies & Services 4,500$ 4,635$ 4,774$ Total Expenditures 241,154$ 248,702$ 256,489$ Surplus/(Deficit) -$ -$ -$ 10 Capital Improvement
FY 2023-24
Adopted Budget
FY 2024-25
Adopted Budget
FY 2025-26
Proposed
Budget
Revenues
Intergovernmental 7,040,000$
Transfer in General Fund 970,000$ 2,204,550$ Total Revenues 8,010,000$ 2,204,550$
Expenditure
CIP - Storm Drain System Assessment Phase II/III 70,000$ 70,000$ CIP - Town's IT Infrastructure Upgrades 100,000$ 55,000$ CIP - Community Center Painting
CIP - Corp Yard Car Wash Upgrade
CIP - HVAC System Replacement at PD
CIP - Solar Panel Backup Battery Install at CCC
CIP - Phone System Upgrade 250,000$
CIP - Sign Board 150,000$
CIP - Urban Tree Management Program 200,000$
CIP - Facility Security Phase II 100,000$
CIP - Branding and Marketing 100,000$
CIP - Hardwood Floor Install and Refinishing 100,000$
CIP - Cost of Service Study 70,000$
CIP - Street Light 1,034,550$
CIP - Title VI Program and Implementation Plan 75,000$
Total Expenditures 569,000$ 8,010,000$ 2,204,550$ Surplus/(Deficit) -$ -$
Street Capital
FY 2023-24
Adopted Budget
FY 2024-25
Adopted Budget
FY 2025-26
Proposed
Budget
Revenues
Transfer in General Fund 750,000$ 617,000$
Total Revenues 750,000$ 617,000$
Expenditure
CIP - Annual Roadway Rehab 225,000$ 250,000$ 275,000$ CIP - Lawndale mid-block Crosswalk 188,000$
CIP - Hillside Boulevard Improvement Project Phase II 154,000$ Total Expenditures 375,000$ 750,000$ 617,000$ Surplus/(Deficit) -$ -$
11 COP - Debt Service
FY 2023-24
Adopted Budget
FY 2024-25
Adopted Budget
FY 2025-26
Proposed
Budget
Revenues
Transfer in General Fund 295,669$ 291, 619$ 291,219$ Total Revenues 295,669$ 291,619$ 291,219$ Expenditures
Interest 160,669$ 156,619$ 151,219$ Principal 135,000$ 135,000$ 140,000$ Total Expenditures 295,669$ 291,619$ 291,219$ Surplus/(Deficit) -$
-$
-$

Vehicle / Fleet Replacement ISF
FY 2023-24
Adopted Budget
FY 2024-25
Adopted Budget
FY 2025-26
Proposed
Budget
Revenues
ISF Allocations 250,000$ 252, 609$ 260,192$ Total Revenues 250,000$ 252,609$ 260,192$ Expenditure
Capital outlay 220,000$ 226,600$ 233,398$ Total Expenditures 220,000$ 226,600$ 233,398$ Surplus/(Deficit) 30,000$ 26,009$ 26,794$ Sewer Operating
FY 2023-24
Adopted Budget
FY 2024-25
Proposed
Budget
FY 2025-26
Forecast
Revenues
Sewer Charges 1,090,270$ 1, 090,270$ 1,090,270$ Transfer in General Fund (6,327)$ 96,817$ 132,430$ Total Revenues 1,083,943$ 1,187,087$ 1,222,700$ Expenditure
Sewer Services 1,083,943$ 1,187,087$ 1,222,700$ Total Expenditures 1,083,943$ 1,187,087$ 1,222,700$ Surplus/(Deficit) -$
-$
-$

12 City Properties
FY 2023-24
Adopted Budget
FY 2024-25
Adopted Budget
FY 2025-26
Proposed
Budget
Revenues
Rental 180,000$ 180,000$ 180,000$ Total Revenues 180,000$ 180,000$ 180,000$ E
xpenditures
Facility Ops - Creekside Villas 116,612$ 120,866$ 124,492$ Surplus/(Deficit) 63,388$ 59,134$ 55,508$ 13 STAFFING PLAN

POSITION TITLE
(Approved FTE)
2018-19
Actual
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Actual
2024-25
Budget
2025-26
Proposed

GENERAL GOVERNMENT
Administrative Services Dir. (also see Recreation) 0.50 1.00 Administrative Services Director 1.00 1.00 1.00 1.00 1.00 Accounting Manager 1.00 1.00 1.00
Accounting Technician 1.80 1.80 1.80 2.00 2.00 2.00 2.00 Administrative Technician I 1.00 2.00
Administrative Technician II/III 2.00 2.00 2.00 2.00 2.00 City Clerk 1.00 1.00 1.00 1.00 1.00 1.00 1.00
City Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00
City Manager / City Clerk
Human Resources Manager 0.80 0.45 1.00
Human Resources Analyst 1.00 1.00 1.00 1.00
Special Projects Management Analyst
General Government Total 6.10 7.25 7.80 8.00 9.00 9.00 9.00

PUBLIC WORKS
Maintenance Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Maintenance Technician I/II 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Maintenance Technician III
Public Works Department Total 3.00 3.00 3.00 3.00 3.00 3.00 3.00

RECREATION
Administrative Services Dir. (also see Gen'l Govt.) 0.50 Administrative Technician II
Part-time Facility Attendant (7 x .5) 3.50 3.50 3.50 3.50 3.50 3.50 3.50 Part-time Recreation Leader (8 x .5) 4.00 4.00 4.00 4.00 4.00 4.00 4.00 Recreation Coordinator 1.00 2.00 2.00 2.00 2.00 2.00 2.00 Recreation Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00
Recreation Services Director
Recreation Department Total 10.00 10.50 10.50 10.50 10.50 10.50 10.50 POLICE
Administrative Technician III 1.00
Executive Assistant to the Chief of Police 1.00 1.00 1.00 1.00 1.00 1.00 Community Services Officer 1.00 1.48 1.48 1.48 1.48 1.48 1.48 Detective 1.00 1.00 1.00 1.00 1.00 1.00 1.00
Detective Sergeant 1.00 1.00 1.00 1.00 1.00 1.00 1.00
Dispatch Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00
Dispatcher 3.20 3.20 3.20 3.20 4.20 4.20 4.20
Officer 11.00 11.22 11.22 11.22 11.22 11.22 12.22
Police Chief 1.00 1.00 1.00 1.00 1.00 1.00 1.00
Police Commander 1.00 1.00 1.00 1.00 1.00 1.00 1.00
Sergeant 4.00 4.00 4.00 4.00 4.00 4.00 4.00
Police Department Total 25.20 25.90 25.90 25.90 26.90 26.90 27.90 Total Budgeted Staffing 44.30 46.65 47.20 47.40 49.40 49.40 50.40 14 OPERATING DEPARTMENT BUDGETS
15 DEPARTMENT: CITY COUNCIL (110)

DEPARTMENT DESCRIPTION
The City Council Department is part of the General Government function and is primarily funded through the General Fund (Fund 11).

As the elected legislative body for the Town of Colma, the City Council plays a critical leadership role in shaping the Town’s future and ensuring effective governance. The Council fulﬁlls four primary roles: Legislative, Governing Body, Quasi-Judicial, and Representative. • Legislative – In its legislative capacity, the City Council enacts local laws through ordinances and resolutions that establish regulations and guide community standards.

Examples of legislative actions include ordinances regulating land use and those addressing public nuisances within the Town.
• Governing Body – Acting as the Town’s governing body, the Council functions similarly to a board of directors, establishing policies and strategic direction for the organization. The Council sets goals for the City Manager and City Attorney, determines overall staffing levels, and approves the budget. Under the Council -Manager form of government, the Council does not participate in day-to-day administrative operations, which are managed by the City Manager.
• Quasi-Judicial – The Council also serves in a quasi-judicial role, where it is required to hear evidence and make fair, impartial decisions on certain regulatory matters. This includes decisions on land use applications, such as use permits, and actions like revocation of permits. In these cases, the Council may be obligated to follow strict procedural requirements or exercise limited discretion. • Representative – Council Members serve as official representatives of the Town in a variety of intergovernmental and regional forums . While acting in this role, Council Members follow the direction and policy set by the full Council. They represent the Town on boards, committees, and commissions such as the San Mateo County Council o f
C
ities and other regional bodies.

STAFFING
The City Council consists of ﬁve at-large members elected to serve overlapping four-year terms. Each year, the Council selects one of its members to serve as Mayor.

REVENUES SUMMARY
City Council operation is entirely funded by General Fund revenues. 16 FY 2023-24
Actual
FY 2024-25
Adopted
Budget
FY 2025-26
Proposed
Budget
ELECTED OFFICIALS 57,660$ 59,390$ 57,616$ DEFERRED COMPENSATION 6,000$ 6,180$ 6,180$ CASH IN LIEU - MEDICAL 9,000$ 9,750$ 9,750$ Salaries, wages Total 72,660$ 75,320$ 73,546$ PERS MISC. EMPLOYEES 18,729$ 19,982$ 7,017$ HEALTH 61,331$ 62,400$ 63,965$
DENTAL 8,582$ 12,449$ 11,340$
LIFE INSURANCE 273$ 330$ 330$ VISION 1,544$ 1,835$ 1,560$
SOCIAL SECURITY - EMPLOYER 4,494$ 3,896$ 3,644$ MEDICARE - EMPLOYER 1,051$ 934$ 852$ RETIREES HEALTH 32,088$ 31,908$ 32,865$ RETIREE DENTAL 4,992$ 5,232$ 5,389$ RETIREMENT HEALTH SAVINGS (RHSA) 519$ 534$ 519$ Benefits Total 133,604$ 139,500$ 127,481$
OFFICE SUPPLIES 99$ 515$ 530$ SPECIAL DEPARTMENT EXPENSE 65,417$ 72,100$ 74,263$ DONATIONS 64,720$ 139,050$ 143,222$
CONFERENCES & MEETINGS 2,890$ 2,060$ 3,000$ COUNCIL MEMBER A 447$ 2,575$ 2,500$ COUNCIL MEMBER B 305$ 2,575$ 2,500$ COUNCIL MEMBER C 508$ 2,575$ 2,500$ COUNCIL MEMBER D 495$ 2,575$ 2,500$ COUNCIL MEMBER E 350$ 2,575$ 2,500$ Training -$ 2,500$
Supplies & Services Total 135,230$ 226,600$ 236,015$ Grand Total 341,494$ 441,419$ 437,041$
17 DEPARTMENT: CITY ATTORNEY’S OFFICE (130)

DEPARTMENT DESCRIPTION
T
he City Attorney’s Department is part of the General Government Function and its main funding source is the General Fund (11).

The City Attorney’s Office provides in-house legal counsel and advisory services to the City Council, City Manager, and Town departments. The Office is responsible for ensuring that Town operations and legislative actions are conducted in compliance with a ll applicable laws and regulations.

Services include drafting and reviewing ordinances, resolutions, contracts, and legal documents; advising on land use, labor, and risk management issues; and representing the Town in administrative proceedings and litigation.

For FY 2025-2026, the City Attorney’s Office will continue to proactively support Town initiatives with responsive legal guidance, minimize legal risks, and ensure regulatory compliance. The Office also plays a vital role in supporting good governance and ethical standards across the organization.

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

REVENUES SUMMARY
City Attorney operation is entirely funded by General Fund revenues.

FY 2023-24
Actual
FY 2024-25
Adopted
Budget
FY 2025-26
Proposed
Budget
COMPUTER EXPENSES & SERVICES -$ 3,090$ 3,183$ Supplies & Services Total -$ 3,090$ 3,183$ PROFESSIONAL SERVICES - CITY ATTORNEY 308,861$ 300,730$ 311,857$ PROFESSIONAL SERVICES - OUTSIDE COUNSEL -$ 10,300$ 10,609$ PROFESSIONAL CONSULTING SERVICES -$ 25,000$ 25,000$ Professional & Contract Services Total 308,861$ 336,030$ 347,466$ Grand Total 308,861$ 339,120$ 350,649$
18 DEPARTMENT: CITY MANAGER/CITY CLERK DEPARTMENT (140)

DEPARTMENT DESCRIPTION
The City Manager/City Clerk Department is part of the General Government Function, and its main funding source is the General Fund (11)
City Manager’s Office
The City Manager’s Office provides executive leadership and strategic direction for the Town of Colma, working in partnership with the City Council, staff, and community to implement policies, deliver services, and achieve long -term goals. The Office is re sponsible for overseeing day -to-day municipal operations, fostering organizational excellence, and promoting fiscal sustainability and community engagement.

Key functions include policy development and analysis, intergovernmental relations, organizational management, economic development, public communications, and strategic planning.

City Clerk’s Office
The City Clerk’s Office, a division of the City Manager’s Office, serves as the custodian of official Town records and the facilitator of transparent legislative processes. The Office prepares and distributes agendas and minutes for Town Council meetings, maintains the Town’s Municipal Code and legislative history, and manages the records retention and destruction program. It ensures compliance with the Brown Act, the Public Records Act, and the Political Reform Act, and administers municipal elections in collaboration with the San Mateo County Elections Office.

In FY 2025 -2026, the City Clerk’s Office will continue to enhance access to public information through digitization and online platforms, improve internal efficiency through technology upgrades, and provide professional support to the City Council, City Manager, and Town departments.

STAFFING
Staffing for the City Manager’s Office include the City Manager, the Administrative Services Director, the City Clerk, and two Administrative Technicians.

The Administrative Services Director is the Town’s Americans with Disabilities Act (ADA) Coordinator and is 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. 19 FY 2023-24
Actual
FY 2024-25
Adopted
Budget
FY 2025-26
Proposed
Budget
FULLTIME STAFF 644,821$ 856,887$ 874,463$
CO
MP TIME -$ 4,542$ -$
OVERTIME 3,967$ 1,246$ 3,000$
VACATION/SICK/COMP TIME PAYOFF 90,407$ 22,723$ 17,426$ DEFERRED COMPENSATION 3,750$ 4,944$ 5,000$ AUTO ALLOWANCE 3,600$ 3,600$ 3,600$
Salaries, wages Total 746,544$ 893,942$ 903,489$ PERS MISC. EMPLOYEES 199,856$ 238,728$ 147,846$ HEALTH 93,521$ 87,663$ 133,451$
DENTAL 9,833$ 12,397$ 11,340$
LIFE INSURANCE 252$ 330$ 330$
VISION 1,441$ 1,817$ 1,560$
HEALTH CLUB -$ 620$ 337$
SOCIAL SECURITY - EMPLOYER 41,339$ 49,646$ 55,297$ MEDICARE - EMPLOYER 10,822$ 11,881$ 12,932$ RETIREES HEALTH 128,304$ 127,632$ 130,000$
RETIREE DENTAL 12,659$ 13,068$ 13,000$
RETIREMENT HEALTH SAVINGS (RHSA) 8,145$ 6,164$ 13,069$ Benefits Total 506,173$ 549,945$ 519,162$
PUBLIC NOTICES 2,176$ 1,545$ 1,591$
OFFICE SUPPLIES 7,315$ 7,416$ 7,638$
POSTAGE 4,881$ 3,605$ 3,713$
SPECIAL DEPARTMENT EXPENSE 5,025$ 3,090$ 3,183$ DUES & PUBLICATIONS 21,068$ 23,216$ 23,913$ CONFERENCES & MEETINGS 3,872$ 7,210$ 7,426$ AUTO EXPENSE 155$ 309$ 318$
Supplies & Services Total 44,492$ 46,391$ 47,783$ VEHICLE REPLACEMENT (ISF) 11,645$ 11,994$ 12,354$ ISF Allocation Total 11,645$ 11,994$ 12,354$ ELECTION EXPENSE -$ 18,000$ -$
TRAINING 2,800$ 5,150$ 12,500$
Supplies & Services Total 2,800$ 23,150$ 12,500$ PROFESSIONAL CONSULTING SERVICES 149,059$ 235,664$ 245,000$ Professional & Contract Services Total 149,059$ 235,664$ 245,000$ FURNITURE 600$ 5,150$ 5,300$
Capital outlay Total 600$ 5,150$ 5,300$ Grand Total 1,461,313 $ 1,766,237 $ 1,745,588 $
20 DEPARTMENT: Human Resources
Department Description
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 2025- 26 FTE includes one full-time Management (HR) Analyst.

REVENUE SUMMARY
The Human Resources operation is entirely funded by General Fund revenues. 21 FY 2023-24
Actual
FY 2024-25
Adopted
Budget
FY 2025-
26 Proposed
Budget
FULLTIME STAFF 150,795$ 160,186$ 150,247 $
PARTTIME STAFF -$ 19,467$ -$
VACATION/SICK/COMP TIME PAYOFF 5,107$ 5,274$ 2,566$ DEFERRED COMPENSATION 650$ 2,472$ 3,000$ Salaries, wages Total 156,552$ 187,398$ 155,812 $
PERS MISC. EMPLOYEES 14,141$ 19,620$ 20,943$
HEALTH 16,297$ 35,776$ 12,257$
DENTAL 2,682$ 2,490$ 2,268$
LIFE INSURANCE 68$ 66$ 66$
VISION 386$ 367$ 312$
HEALTH CLUB -$ 620$ 620$
SOCIAL SECURITY - EMPLOYER 9,830$ 9,618$ 10,893$ MEDICARE - EMPLOYER 2,299$ 2,243$ 2,179$
RETIREES HEALTH 16,032$ 20,948$ 20,948$
RETIREE DENTAL 4,992$ 5,232$ 5,232$
RETIREMENT HEALTH SAVINGS (RHSA) 2,262$ 2,017$ 2,017$ Benefits Total 68,989$ 98,998$ 77,734$
COMPUTER EXPENSES & SERVICES 79$ 10,352$ 10,662$ DUES & PUBLICATIONS 329$ 1,166$ 1,201$ CONFERENCES & MEETINGS 357$ 3,500$ 3,500$ AUTO EXPENSE -$ 433$ 446$
PERSONNEL RECRUITMENTS 8,115$ 21,115$ 21,748$ TRAINING 710$ 2,714$ 2,795$
EMPLOYEE PROGRAMS 2,173$ 3,033$ 3,124$
Supplies & Services Total 11,763$ 42,312$ 43,477$ PROFESSIONAL CONSULTING SERVICES 46,800$ 33,161$ 34,156$ Professional & Contract Services Total 46,800$ 33,161$ 34,156$ Grand Total 284,104$ 361,869$ 311,179 $
22 DEPARTMENT: Finance
Department Description
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 (2.0 FTE) and one Accounting Manager (1.0 FTE). The Division reports to the Administrative Services Director.

REVENUE SUMMARY
The Finance operation is entirely funded by General Fund revenues. 23 FY 2023-24
Actual
FY 2024-25
Adopted
Budget
FY 2025-
26 Proposed
Budget
FULLTIME STAFF 244,933$ 479,980$ 405,405 $
COMP TIME 47$ 2,163$ 2,200$
OVERTIME 5,289$ 2,163$ 5,000$
VACATION/SICK/COMP TIME PAYOFF 10,028$ 4,038$ 8,108$ DEFERRED COMPENSATION 1,200$ 2,472$ 2,500$ Salaries, wages Total 261,497$ 490,816$ 423,213 $
PERS MISC. EMPLOYEES 38,344$ 43,025$ 64,354$
HEALTH 66,051$ 74,880$ 95,436$
DENTAL 4,649$ 4,928$ 6,804$
LIFE INSURANCE 131$ 132$ 198$
VISION 618$ 674$ 936$
HEALTH CLUB -$ 620$ 202$
SOCIAL SECURITY - EMPLOYER 15,637$ 12,735$ 25,638$ MEDICARE - EMPLOYER 3,657$ 3,045$ 5,996$
RETIREES HEALTH 32,088$ 31,908$ 63,908$
RETIREE DENTAL 4,992$ 5,232$ 5,200$
RETIREMENT HEALTH SAVINGS (RHSA) 1,946$ 3,028$ 1,726$ Benefits Total 168,112$ 180,206$ 270,398 $
COMPUTER EXPENSES & SERVICES 42,799$ 83,760$ 86,272$ SPECIAL DEPARTMENT EXPENSE 381$ 1,082$ 1,114$ DUES & PUBLICATIONS 160$ 867$ 893$
CONFERENCES & MEETINGS 4,393$ 4,867$ 5,013$ TRAINING 200$ 3,245$ 6,000$
Supplies & Services Total 47,934$ 93,820$ 99,292$ AUDITING - CARDROOM 54,528$ 51,500$ 53,045$
AUDITING - GENERAL 15,598$ 50,393$ 51,905$
PROFESSIONAL CONSULTING SERVICES 5,817$ 52,221$ 53,788$ Professional & Contract Services Total 75,942$ 154,114$ 158,737 $ Grand Total 553,485$ 918,955$ 951,641 $
24 DEPARTMENT: General Services
The General Services Department is part of the General Government Function, and its main funding source is the General Fund.

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.

FY 2023-24
Actual
FY 2024-25
Adopted
Budget
FY 2025-26
Proposed
Budget
COMPUTER EXPENSES & SERVICES 144,495$ 106,300$ 106,300$ SPECIAL DEPARTMENT EXPENSE 6,567$ 7,900$ 7,900$ COMMUNICATIONS 37,721$ 37,300$ 37,300$
UTILITIES 77,633$ 80,000$ 80,000$
EQUIPMENT RENTAL 21,084$ 18,900$ 18,900$
Supplies & Services Total 287,500$ 250,400$ 250,400$ PROFESSIONAL CONSULTING SERVICES 4,998$ 5,019$ 5,019$ CITYWIDE COMMUNICATION SUPPORT 189,724$ 205,000$ 205,000$ Professional & Contract Services Total 194,722$ 210,019$ 210,019$ LIABILITY INSURANCE 963,163$ 1,043,120 $ 1,084,845 $ CLAIMS LITIGATIONS 140$ 52,000$ 54,080$ Insurance (Liability / Property) Total 963,303$ 1,095,120 $ 1,138,925 $ Grand Total 1,445,526 $ 1,555,539 $ 1,599,344 $
25 DEPARTMENT: Police Department
Police Department

Colma Police Department Value Statement
The members of the Colma Police Department hold many values in high regard. We understand that as a value-driven service organization, we represent all who live, work, play and visit the Town of Colma, in all that we do. With this in mind, we have developed a list of core beliefs that compose our foundation. As a team, we will live up to these principles daily, and never forget that we are committed to our motto:
“Excellence is Our Standard”

PRIDE IN OUR PROFESSION
We are keenly aware that the actions we take as members of the Colma Police Department reflect upon ourselves, our organization, and most importantly, upon our profession as a whole. The uniform and badge that we wear with pride are symbols of our dedication to this fine profession.

We take care of these symbols because we appreciate the trust and respect that they represent.

Through continued personal and professional training, we will work hard to maintain and enhance the public trust and to serve our community to the best of our ability.

WE VALUE OUR STAFF AND EMPLOYEES
All members of the Colma Police Department are equally important and essential to the successful operation of our organization. As a team, we trust and respect one another and recognize individual accomplishments and contributions.

INTEGRITY
We are committed to upholding our position of trust by maintaining the highest ethical standards, in both our personal and professional lives. We demand honest and ethical behavior from all

26 members of our Department and strive to hold ourselves and each other accountable to these standards.

SERVICE
The Colma Police Department places a strong emphasis on serving the members of our community. We take pride in our ability to deliver high quality service to our unique town. We demonstrate this by forming partnerships with our residents, businesses and other city officials, in our effort to keep our town safe.
27 Statistics
2022 2023 2024
Calls For Service 6,542 6,510 6,469
Total Cases Taken 1,857 1,977 1,622
Total Incidents Taken 22,016 23,865 25,397
RIPA Records Submitted 2,369 3,414 3,408
Cases Submitted through
CIBRS 1,093 1,442 2,999
Total Warrants 879 1,106 1,445
Total Citations 2,669 3,865 3,099
2022 2023 2024
Traffic Accident
Reports 34 33 41
Traffic Stops 1,183 1,596 1,730
DUI Arrests 27 34 19
Moving Citations 321 618 846
Parking Citations 2348 2,082 2,253
28 Police Administration
•
Account
FY 2023-24
Actual
FY 2024-25
Adopted
Budget
FY 2025-26
Proposed
Budget
11-210-51002 51002 FULLTIME STAFF 578,101$ 669,608$ 592,949$ 11-210-51004 51004 COMP TIME 1,505$ 10,815$ -$ 11-210-51005 51005 OVERTIME 15,192$ 28,119$ 30,000$ 11-210-51007 51007 HOLIDAY PAY 13,453$ 17,686$ 10,039$ 11-210-51008 51008 VACATION/SICK/COMP TIME PAYOFF 2,271$ 17,636$ 11,481$ 11-210-51009 51009 DEFERRED COMPENSATION 2,950$ 6,180$ 3,000$ 11-210-51020 51020 CASH IN LIEU - MEDICAL 3,000$ 3,250$ 3,250$ Salaries, wages Total 616,472$ 753,294$ 650,719$ 11-210-52001 52001 PERS MISC. EMPLOYEES 8,878$ 11,839$ 61,024$ 11-210-52002 52002 PERS SAFETY EMPLOYEES 354,959$ 405,729$ 72,894$ 11-210-52007 52007 HEALTH 74,101$ 84,118$ 67,500$ 11-210-52008 52008 DENTAL 6,436$ 7,213$ 6,804$ 11-210-52009 52009 LIFE INSURANCE 252$ 265$ 198$ 11-210-52011 52011 VISION 926$ 1,012$ 936$ 11-210-52012 52012 HEALTH CLUB 564$ 1,850$ 202$ 11-210-52013 52013 UNIFORM 2,483$ 3,076$ 2,050$ 11-210-52014 52014 SOCIAL SECURITY - EMPLOYER 31,444$ 42,999$ 38,224$ 11-210-52015 52015 MEDICARE - EMPLOYER 8,916$ 10,185$ 8,940$ 11-210-52017 52017 RETIREES HEALTH 128,304$ 127,632$ 130,000$ 11-210-52018 52018 RETIREE DENTAL 24,948$ 26,124$ 30,000$ 11-210-52019 52019 RETIREMENT HEALTH SAVINGS (RHSA) 5,044$ 5,036$ 5,599$ Benefits Total 647,257$ 727,079$ 424,371$
11-210-60003 60003 POSTAGE 810$ 1,704$ 1,755$ 11-210-60004 60004 COMPUTER EXPENSES & SERVICES 96,459$ 129,523$ 272,408$ 11-210-60005 60005 SPECIAL DEPARTMENT EXPENSE 13,552$ 9,650$ 9,940$ 11-210-60008 60008 DUES & PUBLICATIONS 6,905$ 5,026$ 5,177$ 11-210-60010 60010 CONFERENCES & MEETINGS 4,055$ 7,998$ 8,238$ 11-210-60011 60011 COMMUNICATIONS 9,569$ 8,240$ 8,487$ Supplies & Services Total 131,351$ 162,141$ 306,005$ 11-210-60025 60025 VEHICLE REPLACEMENT (ISF) 46,951$ 46,951$ 48,360$ ISF Allocation Total 46,951$ 46,951$ 48,360$ 11-210-61002 61002 TRAINING 1,432$ 6,180$ 6,365$ 11-210-61005 61005 INNER PERSPECTIVES EXPENSES 12,725$ 12,360$ 12,731$ 11-210-63002 63002 INVESTIGATIONS 16,412$ 25,750$ 26,523$ 11-210-63005 63005 PRO PERTY AND EVIDENCE 1,901$ 3,162$ 3,257$ Supplies & Services Total 32,470$ 47,452$ 48,876$ 11-210-71011 71011 COUNTYWIDE SERVICES CONTRACTS 99,774$ 120,669$ 124,289$ Professional & Contract Services Total 99,774$ 120,669$ 124,289$ 11-210-80001 80001 EQUIPMENT PURCHASES -$ 1,030$ 1,061$ 11-210-80200 80200 FURNITURE 6,858$ 515$ 530$ Capital outlay Total 6,858$ 1,545$ 1,591$ Grand Total 1,581,133 $ 1,859,130 $ 1,604,210 $
29 Police Patrol
FY 2023-24
Actual
FY 2024-25
Adopted
Budget
FY 2025-26
Proposed
Budget
FULLTIME STAFF 2,336,468 $ 2,555,163 $ 3,133,972 $
PARTTIME STAFF -$ 77,250$ 70,000$
COMP TIME 34,892$ 46,350$ 50,000$
OVERTIME 635,246$ 227,115$ 500,000$
HOLIDAY PAY 137,632$ 144,200$ 148,332$
VACATION/SICK/COMP TIME PAYOFF 14,192$ 70,998$ 59,333$ DEFERRED COMPENSATION 16,300$ 18,540$ 6,000$ Salaries, wages Total 3,174,729 $ 3,139,616 $ 3,967,637 $ PERS SAFETY EMPLOYEES 1,313,594 $ 1,381,908 $ 1,422,792 $ HEALTH 363,209$ 329,855$ 386,679$
DENTAL 34,864$ 42,326$ 38,556$
LIFE INSURANCE 987$ 1,122$ 1,122$
VISION 5,017$ 5,311$ 5,304$
HEALTH CLUB 2,099$ 3,550$ 1,146$
UNIFORM 16,675$ 15,378$ 15,378$
SOCIAL SECURITY - EMPLOYER 167,491$ 185,347$ 208,135$ MEDICARE - EMPLOYER 45,966$ 43,419$ 48,677$ RETIREES HEALTH 529,260$ 526,464$ 550,000$
RETIREE DENTAL 42,432$ 44,436$ 50,000$
RETIREMENT HEALTH SAVINGS (RHSA) 17,585$ 15,222$ 4,957$ Benefits Total 2,539,179 $ 2,594,338 $ 2,732,744 $
SPECIAL DEPARTMENT EXPENSE 34,499$ 25,750$ 26,523$ DUES & PUBLICATIONS -$ 1,030$ 1,061$ CONFERENCES & MEETINGS 37$ 1,030$ 1,061$ AUTO EXPENSE 124,402$ 113,300$ 116,699$
Supplies & Services Total 158,938$ 141,110$ 145,343$ VEHICLE REPLACEMENT (ISF) 116,073$ 116,073$ 119,555$ ISF Allocation Total 116,073$ 116,073$ 119,555$ TRAINING 38,418$ 30,900$ 31,827$
CITATION PROCESSING (BKNG FEE PRE-2012) 21,108$ 8,240$ 8,487$ INVESTIGATIONS 121$ 2,060$ 2,122$
Supplies & Services Total 59,647$ 41,200$ 42,436$ Grand Total 6,048,566 $ 6,032,337 $ 7,007,715 $
30 Police Dispatch and Communications

FY 2023-24
Actual
FY 2024-25
Adopted
Budget
FY 2025-26
Proposed
Budget
FULLTIME STAFF 466,601$ 606,016$ 759,601$
PARTTIME STAFF 47,067$ 20,600$ 40,000$
COMP TIME 3,598$ 6,695$ 6,000$
OVERTIME 123,748$ 32,960$ 120,000$
HOLIDAY PAY 29,518$ 30,385$ 33, 399$
VACATION/SICK/COMP TIME PAYOFF 2,927$ 14,240$ 13,360$ DEFERRED COMPENSATION 3,100$ 6,180$ 6,100$ CAD ADMIN. INCENTIVE PAY 12,289$ 11,767$ 12,000$ CASH IN LIEU - MEDICAL -$ 3,125$ 3,500$ Salaries, wages Total 688,848$ 731,968$ 993,959$ PERS MISC. EMPLOYEES 101,771$ 119,983$ 139,321$ UNEMPLOYMENT -$ 103$ -$
HEALTH 124,723$ 104,832$ 141,430$
DENTAL 9,919$ 12,449$ 11,340$
LIFE INSURANCE 289$ 330$ 330$
VISION 1,441$ 1,835$ 1,560$
HEALTH CLUB -$ 620$ 337$
UNIFORM 3,293$ 4,000$ 3,874$
SOCIAL SECURITY - EMPLOYER 39,496$ 41,059$ 50,234$ MEDICARE - EMPLOYER 9,955$ 9,653$ 11,748$ RETIREES HEALTH 96,228$ 95,724$ 100,000$
RETIREE DENTAL 14,988$ 15,684$ 17,000$
RETIREMENT HEALTH SAVINGS (RHSA) 3,260$ 3,510$ 385$ Benefits Total 405,363$ 409,781$ 477,559$
OFFICE SUPPLIES 8,500$ 9,270$ 9,548$
COMPUTER EXPENSES & SERVICES 45,826$ 44,290$ 45,619$ SPECIAL DEPARTMENT EXPENSE 419$ 2,833$ 2,917$ DUES & PUBLICATIONS 500$ 412$ 424$ CONFERENCES & MEETINGS 78$ 4,120$ 4,244$ COMMUNICATIONS 31,588$ 30,900$ 31,827$
TRAINING 3,865$ 6,438$ 6,631$
Supplies & Services Total 90,776$ 98,262$ 101,210$ EQUIPMENT MAINTENANCE 61,462$ 58,710$ 60,471$ Professional & Contract Services Total 61,462$ 58,710$ 60,471$ FURNITURE -$ 515$ 530$
Capital outlay Total -$ 515$ 530$ Grand Total 1,246,449 $ 1,299,236 $ 1,633,729 $
31 Police Grant Beneﬁts
FY 2023-24
Actual
FY 2024-25
Adopted Budget
FY 2025-26
Proposed
Budget
VACATION/SICK/COMP TIME PAYOFF -$ 2, 178$ 3,177$ Salaries, wages Total -$ 2,
178$ 3,177$
PERS MISC. EMPLOYEES 36,698$ 38,405$ 38,000$ RETIREES HEALTH 16,032$ 15,948$ 12,257$ RETIREE DENTAL 2,496$ 2,604$ 2,268$ Benefits Total 55,226$ 56,957$ 52,525$ Grand Total 55,226$ 59,135$ 55,702$ 32 DEPARTMENT: PUBLIC WORKS (3 10)
DIVISION: ADMINISTRATION/ENGINEERING/BUILDING

DIVISION DESCRIPTION
The Public Works/Engineering & Building Division consists of contract professionals to provide the staffing for the day-to-day duties:
• Town’s ﬁve-year Capital Improvement Program (CIP).
• Countywide Storm Water NPDES permitting and maintenance program. • Grant Administration
• Biannual Pavement Management System
• Land Development review and Grading plan check and permitting • Encroachment plan check, permit and inspection
• Geographical Information System (GIS) upkeep
• City Surveyor services
• Department administration responsibilities
• Town facility oversight
• Right of Way oversight, utilities, landscaping, lighting, signals, Street & sidewalks • Sewer Enterprise, annual charges,
• Building Department plan review, permitting and inspection • CASp (Certiﬁed Access Specialist) services
• Building Department Administration
The Division assists the Public Works Maintenance, Colma’s Planning Divisions and the Town’s Police and Recreation Departments in their current and future infrastructure and facility needs. 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 and assists with the Public Works Maintenance Division but does not oversee maintenance operations, Supervision of the maintenance department is provided by the City Manager.

REVENUES SUMMARY
The Engineering and Building departments generate Revenues from permit activities. The fees and charges collected offsets the services provided for encroachment review, inspection, and other 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%.
33 ACCOMPLISHMENTS/GOALS
Accomplishment Highlights for FY 2024-25:
• Completed the Hillside Boulevard Roadway Rehabilitation Project • Started Updating the Town’s Sanitary Sewer management Plan • Continued work on various CIP Projects:
 ECR Bicycle and Pedestrian Improvement project
 Serramonte Phase I roadway improvement project
 Lawndale Crosswalk Project
 Annual Roadway Rehabilitation project.
 Hillside Boulevard Phase II project
• Grant applications and awards.
• Expanded the Geographical Information System (GIS).
• Continued work on the Smart Corridor Project.
• Represented the Town at local and regional meetings regarding: NPDES, New Development, Public Information & Participation, Integrated Pest Management, Trash Capture Committee, County Storm Water Committee and the Colma Creek TAC & Advisory Committee
• Provide guidance to the Public Works Maintenance Division • Completed the PSR-PDS Phase of the ECR Bicycle and Pedestrian Plan • Continued work on the PA&ED portion (required environmental review) of the ECR Bicycle and Pedestrian Plan
• Update MTC’s Street Saver program and re -establish new Pavement Condition Index (PCI) from 76 to 84, (Scale 1 to 100)
• Complete Solar installation at Colma Community Center Proposed Goals for FY 2025-26
• Design work on Phase II of the Hillside Boulevard Improvement project, inclusive of community meetings
• Install exterior digital display boards at Colma Police Department and Colma Community Center
• Complete 3rd phase of the Storm Drain System and Mapping • Start solar installation at Colma Town Hall and Colma Police Department • Continued work on Solid waste Franchise Agreement
• Enhance our residential and commercial outreach regarding economical practices that can enhance sustainability and economic growth.
• Complete design and environmental work on the Colma Creek Trash Capture, pursue additional funding through CalTrans.
• Complete the environmental phase of the El Camino Real Bicycle and Pedestrian, start the plans, speciﬁcations, (Applied for grant Funding)
• Install new HVAC at Sterling Park Rec Center, (Grant Funded) • Start the feasibility study for Serramonte Boulevard Enhancement/Beautiﬁcation project.
• Complete Lawndale high visibility Crosswalk Project
• Study the beneﬁts of a residential sanitary sewer insurance program for residents. • Implement asset management system and cost accounting procedures and process in the Towns Municipal Regional Stormwater Permit.
• Continue pursuing outside funding for Towns major capital projects. 34 • Complete the cost-of-service study, (Department Master Fee Schedule) • Update the Sewer Enterprise fee schedule and update Sanitary Sewer Master Plan.

BUDGET HIGHLIGHTS
The FY 2025-26 Proposed Budget is an estimated 2.5% increase from the FY 2024-25 Budget.

FY 2023-24
Actual
FY 2024-25
Adopted
Budget
FY 2025-
26 Proposed
Budget
PUBLIC NOTICES -$ 1,500$ -$
SPECIAL DEPARTMENT EXPENSE 401$ 3,000$ 3,000$ DUES & PUBLICATIONS 160$ 1,500$ 2,500$ CONFERENCES & MEETINGS -$ 1,500$ 1,500$ Supplies & Services Total 561$ 7,500$ 7,000$ PROFESSIONAL ENGINEERING SVC-GENERAL 666,438$ 798,315$ 822,000 $ PROFESSIONAL BLDG/INSPECTION SERVICES 117,382$ 115,000$ 115,000 $ PROFESSIONAL CONSULTING SERVICES 40,813$ 50,000$ 50,000$ Professional & Contract Services Total 824,633$ 963,315$ 987,000 $ Grand Total 825,194$ 970,815$ 994,000 $
35 PLANNING DEPARTMENT
The Planning Department is responsible for Current and Advanced Planning, Code Enforcement, and Sustainability.
"Current planning" refers to the day -to-day review and processing of land use entitlements – rezoning, subdivision, land use, development plan, tree permit, conditional use permits and variance applications to name a few, for conformance with local, and relevant State regul ations including CEQA review. The Division is responsible for the review of proposed land use development applications to ensure they conform to plans and policies. The Division provides assistance to applicants to prepare and obtain planning permits, and to help them understand the regulations that apply to their projects. Current planning implements and enforces the Zoning Ordinance and Municipal Code.

Provide customer service by responding to a wide range of inquiries generated by email, telephone, meeting requests, and at the public counter. Review development applications and construction drawings and issue permits. Coordinate and oversee internal and external plan checks.

Assist and facilitate key development projects in the city, including meeting with developers and providing direction. Provide project management services to facilitate the review and processing of all development proposals through the City’s regulatory process; prepare reports and presentations; facilitate community informational meetings and community outreach; negotiate agreements and conditions of project approval; provide leadership; and ensure full involvement from internal departments/divisions.

Below is some data for work completed by Planning Staff for the last three years:

Type of Permit FY 2021-2022 FY 2022-2023 FY 2023-2024 FY 2024-2025 Process Business
Licenses 252 205 215 To be
determined
Minor Design Review
Permit
2 2 1 To be
determined
Permits requiring
Council approval:
• Major Design
R
eview
• Conditional Use
• Variance
• Planned
Development
• Major Use Permit
• Lot Line
Adjustment
• Parcel Map
• Subdivision
• Recycler's Permit
2 1 4 To be
determined
36 Tree Permit 2 1 1 To be
determined
Sign Permit 1 4 2 To be
determined
Temporary Use
Permit/Special Event
Permit
1 1 4 To be
determined
In addition, Planning staff responds to a variety of public inquiries, in cluding, on average per week, 15 phone calls, 15 email messages, 4 people at the public counter and 1 or 2 scheduled appointments.
“
Advance planning” refers to comprehensive planning and policy efforts that determine how land is developed and used as a development guide for future development of the City. It also includes the creation and preparation of Zoning Ordinance and General Plan updates and amendments. The Planning Division provides long -term vision and policies for future development through studies, analysis, and the preparation of comprehensive plans, essentially setting the vision and framework for future "current planning" activities to follow. The Zoning Code implements the General Plan.

Provide staff to various internal committees and present new policy recommendations to the City Council.

T
he Planning Department must stay updated on current legislative changes by attending various local and regional organizations that address state and regional mandates.

T
he following areas in Advanced Planning continue to keep Planning Staff very busy:

M
etropolitan Transportation Committee’s (MTC) Transit-Oriented Communities Policy Local jurisdictions are required to demonstrate compliance with MTC’s Transit -Oriented Communities (TOC) Policy adopted in September 2022 and revised in October 2023. The TOC Policy seeks to support the region’s transit investments by ensuring communities around transit stations and along transit corridors are places that not only support transit ridership, but are places where Bay Area residents of all abilities, income levels, and racial and ethnic backgrounds can live, work, and access services, such as education, childcare and healthcare. The TOC Policy is rooted in Plan Bay Area 2050 (PBA 2050), the region’s Long Range Transportation Plan/Sustainable Communities Strategy, and addresses all four element of the plan – transportation, housing, the economy, and the environment. Compliance with the TOC Policy is voluntary for jurisdictions that want to advance the goals of PBA 2050 or to be eligible and/or competitive for some MTC discretionary funding.

The TOC policy requirements consist of the following four elements:
1 . Residential and office density: Minimum residential and commercial office densities for new development

2. Housing/Commercial Policies: Affordable housing production, preservation and protection, and stabilizing businesses to prevent displacement

3. Parking management

4. Transit station access and circulation.

T
he Town of Colma has been awarded $100k in grant funding towards the ﬁrst policy. 37 Housing Element Update Implementation
In March 2024, California Department of Housing and Community Development (HCD) found the Town’s adopted Housing Element in substantial conformance with the Housing Element Law. HCD requires that the Town continue timely and effective implementation of all programs including but not limited to the following:
• Program 2.2 (Accessory Dwelling Units (ADU)
• Program 3.1 (Objective Development and Design Standards) • Program 3.2 (Density Bonus Provisions)
• Program 3.3 (High Density Housing near BART Stations) • Program 3.5 (Housing Element Overlay Zone)
• Program 4.5 (Low Barrier Navigation Centers)
• Program 5.2 (Human Investment Project)
• Program 5.4 (Extremely Low-Income Households)
• Program 5.6 (Single Room Occupancy)
The Town must monitor and report on the results of these and other programs through the annual progress report, required pursuant to Government Code section 65400. Government Code section 65585, subdivision (i) grants HCD authority to review any action or failure to act by a local government that it determines is inconsistent with an adopted housing element or housing element law. Planning staff continues to work on these programs and will each year. Some of these programs required Zoning Code Amendments which will be forwarded to the City Council later this year.

CODE ENFORCEMENT
The Town of Colma has adopted Municipal Code regulations that help aesthetically enhance the Town as well as keep it safe. The Code Enforcement Division protects the quality of life, property values and the environment for the residents, businesses, and ce meteries of Colma. This is accomplished by developing and promoting safe and healthy neighborhoods through education and compliance of the codes, ordinances and permits in a proper and timely manner within the limits of the law.

Below are statistics for the number of code enforcement cases conducted and types for the last few years.

Department Duty FY 2021-2022 FY 2022-2023 FY 2023-2024 FY 2024-2025 Code compliance
cases opened
(does not include
first and second
notices)

5 3

5 7

38 SUSTAINABILITY
Sustainability services for the Town of Colma consists of providing management services for a variety of programs including the following:

Continue implementation of the Climate Action Plan and policies programs to reduce greenhouse gas (GHG) emissions and to identify cost-effective programs and policies to comply with California’s GHG emission reduction goals and mitigate the negative impacts of climate change.

Compliance assistance with Climate Pollutants, and Organic Waste Reductions (SB 1383) – continue providing plan, design, implementation, and reporting services to support compliance with SB 1383 (Organics Diversion Mandate). Additional compliance assistance is available for: AB 341 (Mandatory Commercial Recycling), AB 1826 (Mandatory Commercial Organics Recycling), AB 939 (Integrated Waste Management Mandate)
Recycling/Solid Waste Program Management (Zero Waste Planning) Monitoring implementation of the Recycling/Solid Waste Programs that prioritize higher impact and cost-effective options to meet zero waste targets and sustainability goals.

Franchise Agreement Compliance Monitoring & Recycling/Solid Waste Program Development Monitoring compliance with the Franchise Agreement enables Colma to understand if the hauler is adequately meeting performance requirements, providing accurate franchise fee payments, and delivering on other requirements in their franchise agreement.

Franchise agreement compliance monitoring and program development includes:
• Analyze diversion rates, collection programs, technical assistance, processing capabilities
• Identify/evaluate fee alternatives for sustained program funding • Develop new diversion programs to meet mandates
• Design new performance standards, incentives, and penalties • Provide training for commercial technical assistance
• Manage CalRecycle compliance reports
Sustainability Work Program
For the 25/26 budget, the Town’s Sustainability Manager will expand program implementation based on Colma’s Climate Action Plan (CAP) 2030 to make progress toward meeting the greenhouse gas emissions (GHG) reduction target of 40% reduction from the 2005 ba se year by 2030. The most recent GHG inventory shows Colma reduced GHG 16.52% from the base year, therefore significant efforts and programs need to be implemented to meet the 40% reduction target established in the Town’s CAP by 2030. Using the Town’s CAP as a guiding document, the Town’s Sustainability Manager will implement the selected CAP programs with a focus on leveraging grant funds, programs that save the Town money, and programs that leverage regional programs (e.g., PCE and Office of Sustainability programs) to reduce staff time and cost. 39 Additional work involves development of the new franchise agreement to be compliant with state mandates related to organics, recycling, and solid waste (e. g. Senate Bill 1383, Assembly Bill 341, etc.), and development of an amended and restated franchise agreement to bring it to current industry standards for the new term to commence September 1 2026. This work will involve several meetings with Town staff, City Council, Republic, and others regarding the new 10 -year term agreement.

Also, new grant funding is becoming available for electric vehicle infrastructure, green business and electrification. Staff will be working directly with Colma businesses to take advantage of these grants and cost-saving alternatives. Specific programs to be completed in 25/26 include:
• M anage reporting and audit with CalRecycle for SB 1383/AB 341 compliance • Develop the new amended & restated franchise agreement for new 10-year term • Manage the current agreement compliance with Republic with focus on commercial, construction, and demolition diversion improvements
• Meetings with Colma businesses to consider using regional grant funds for EV charging stations and electriﬁcation upgrades.
• Expand outreach/education via social media for Colma residents to learn beneﬁts o f e
lectriﬁcation, energy efficiency opportunities using rebates and grant funds. • Manage compliance with RCD for organics procurement to meet annual target. • Meetings with Colma cemeteries’ managers, facilities , and owners to consider electriﬁcation, energy efficiency and water conservation grant funded opportunities. • Complete outreach/education regarding rebates, 0% ﬁnancing, resources fo r e
lectriﬁcation for residents
FY 2023-24
Actual
FY 2024-25
Adopted Budget
FY 2025-
26 Proposed
Budget
BANK/CREDIT CARD CHARGES 9,079$ 6,813$ 7,018$ Supplies & Services Total 9,079$ 6,813$ 7,018$ GENERAL PLANNING ADMINISTRATIVE SUPPORT 3,938$ 20,000$ 20,600$ GENERAL PLANNING SERVICES 390,374$ 403,250$ 415,300 $ ADVANCED PLANNING SERVICES 64,146$ 125,000$ 138,000 $ CODE ENFORCEMENT 24,819$ 36,230$ 37,700$ SUSTAINABILITY SERVICES 117,093$ 86,520$ 123,600 $ ECONMIC DEVELOPMENT 5,221$ 10,000$ 60,000$ Professional & Contract Services Total 605,590$ 681,000$ 795,200 $ Grand Total 614,669$ 687,814$ 802,218 $ 40 DEPARTMENT: RECREATION (510)

DEPARTMENT DESCRIPTION
The Recreation Services Department offers a variety of programs, activities, and events for Colma residents of all ages, from youth to seniors, at two park facilities: Colma Historical Park & Community Center and Sterling Park. These programs include Fitness, Enrichment, Special Events, Cultural Activities, Sporting Events, Trips, and Community Gatherings. The department strives to provide a well-rounded selection of offerings that cater to all age groups throughout the ﬁscal year.

To maintain accessibility and affordability, program fees are structured through a policy -based system that offers greater discounts for programs beneﬁting the broader community, as opposed to those serving only individuals. This fee structure, which was approved by the City Council in 2011, has traditionally allowed the Recreation Services Department to recover between 12% and 14% of its operational costs, including the maintenance of recreation facilities.

Despite this temporary setback, the department has historically seen steady growth in program participation since FY 2012-13. This increase can be attributed to the department’s focus on offering more in -house activities and expanding community -based progr amming, ensuring there are opportunities for all residents, regardless of age or background. A signiﬁcant boost in participation occurred during the town’s Centennial Year, which was celebrated in 2024. The year -long commemoration of Colma’s 100th anniversary brought heightened community engagement and pride, leading to increased involvement in various recreational events. Special Centennial- themed activities, including the Colma Community Fair, the Centennial Parade, and a series of historical and cultural programs, attracted many residents to participate in both long-standing and new community events. This surge in participation added to the overall success of the Recreation Services Department’s offerings during this time.

The 2025 -2027 Strategic Plan emphasizes the development and implementation of intergenerational programs that cater to individuals of all ages and abilities. These programs will focus on promoting overall wellness, including mental, physical, and emotional health. In the coming years, staff plans to continue hosting annual events like the Ghost Run, offer a variety of ﬁtness programs, and organize a health fair. Additionally, there will be an increased effort to create more opportunities for community members of all ages and abilities to engage in activities that encourage physical movement and wellness, fostering a stronger connection to the parks and one another.

These initiatives will also include programs designed to support mental health, providing resources and activities that promote emotional well-being and social connection across generations.

As the department continues to evolve and adapt to the needs of the community, it remains committed to offering a wide variety of programs that enrich the lives of Colma residents. The future looks promising as the Recreation Services Department focuses on furthering its mission to serve as a community hub that brings people together, celebrates local culture, and promotes health and well-being for all.

STAFFING
The staffing for this Department includes one Recreation Manager, two Recreation Coordinators,

3.75 FTE in part-time Facility Attendants and 4.0 FTE in part-time Recreation Leaders. 41 ACCOMPLISHMENTS/GOALS
During 2024-2025, the Recreation Services Department:
• Continue to partner with Second Harvest Foodbank of San Mateo County delivering food to populations in need in Colma.
• Hosted a wide variety of programs and activities highlighting Colmas 100th year Anniversary, such as:
 Hosting a youth Centennial Logo coloring contest
 Art show displaying contest participants at our Annual Town Picnic  Centennial Mixer at Town Hall on August 2, 2024
 Hosted our Annual Town Picnic highlighting the “Cultures of Colma. ”  Staff hosted our Annual Colma Tree Lighting at a larger scale including craft vendors, food truck and an ice-skating rink highlighting our Centennial Year  We ended the year with our Annual Adult Holiday Party. • Partnered with Italian Cemetery to safely host two Cinema’s at the Cemetery, and one showing consisting of a PG-13 ﬁlm (Twilight)
• Hosted community programs such as:
 Summer Concert Series
 Dia de los Muertos
 Parol Lantern Workshop
 Veterans Day Celebration at Veteran Village
Future Objectives
For FY 2025-2026, the Recreation Services Department will:
• Coordinate the Annual Town Picnic and Adult Holiday Event; • Continue to host annal culture events: Dia de los Ninos, Dia de los Muertos, Cinema at the Cemetery, Trunk or Treat and the Parol Lantern Workshop; • Attempt to provide the same service level (offer the same number of programs and meet participation levels) as FY 2019-20 (Pre-Covid 19);
• Continue to develop and offer more intergenerational programs:
 Dia de los Ninos
 Streets Alive – Family Field Day
 Grandparents Day Celebration
 Family Cooking Class and Bingo Night
 Family Art Show
 Special Camp Events – Multicultural Potluck
 Trunk or Treat
 Working with local shopping centers promoting economic development Since 2020-21, the Recreation Services Department has offered approximately 644 programs with an average of 6,031 residents participating annually.

42 Fiscal Year Number of Programs Offered Program Participation 2020-21 Actual* 75 5,500
2021-22 Actual* 154 4,842
2022-23 Actual* 189 6,404
2023-24 Actual 210 8,081
2024-25 Estimated 215 9,000
2025-26 Goal 230 9,250
*Affected by COVID-19
Program Demographics
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 s atisﬁed 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 all ages and abilities.

Program Registration
As the Recreation Services Department has expanded its program offerings, the transition from in- person to online registration has played a signiﬁcant role in enhancing accessibility and convenience for residents. Online registration allows participants to easily sign up for programs at any time, from the comfort of their homes, reducing wait times and providing immediate conﬁrmation of registration. This shift has contributed to a steady increase in program participation, as it accommodates the schedules of busy families and individuals. In contrast, in -person registration, while still available, can be more time-consuming and less ﬂexible, requiring residents to physically visit the registration site during speciﬁed hours. The ability to register online has become especially important in the wake of the COVID -19 pandemic, providing a safer and more efficient option for residents to engage with the department’s offerings.
43 Participation by Gender

Participation by Age

44 45
FY 2025-26 Forecast FY 2023-24
Actual
FY 2024-25
Adopted Budget
FY 2025-26
Proposed
Budget
FULLTIME STAFF 306,873$ 314,701$ 360,000$ PARTTIME STAFF 231,614$ 245,000$ 350,000$ COMP TIME 818$ 2,
163$ 2,200$
OVERTIME 1,218$ 2,163$ 2,200$ VACATION/SICK/COMP TIME PAYOFF -$ 6,
294$ 7,138$
DEFERRED COMPENSATION 1,200$ 3,708$ 2,000$ Salaries, wages Total 541,723$ 574,029$ 723,538$ PERS MISC. EMPLOYEES 24,211$ 32,382$ 117,591$ UNEMPLOYMENT -$ 7,
700$ -$
HEALTH 64,843$ 54,288$ 78,569$ DENTAL 6,436$ 7,469$ 6,804$ LIFE INSURANCE 189$ 200$ 198$
V
ISION 926$ 1,
100$ 936$
HEALTH CLUB -$ 620$ 202$
S
OCIAL SECURITY - EMPLOYER 33,121$ 32,585$ 58,697$ MEDICARE - EMPLOYER 7,746$ 7,100$ 13,728$ RETIREES HEALTH 64,152$ 63,816$ 75,000$ RETIREE DENTAL 2,472$ 2,592$ 3,000$ RETIREMENT HEALTH SAVINGS (RHSA) 4,615$ 4,720$ 3,340$ Benefits Total 208,712$ 214,573$ 358,065$ 46 FY 2025-26 Forecast FY 2023-24
Actual
FY 2024-25
Adopted Budget
FY 2025-26
Proposed
Budget
OFFICE SUPPLIES 2,391$ 3,605$ 3,800$ POSTAGE 5,013$ 5,665$ 6,500$ COMPUTER EXPENSES & SERVICES 7,337$ 6,695$ 6,900$ SPECIAL DEPARTMENT EXPENSE 2,884$ 6,180$ 7,000$ PRINTING 5,386$ 6,180$ 6,600$ DUES & PUBLICATIONS 2,549$ 2,700$ 2,650$ BANK/CREDIT CARD CHARGES 7,458$ 5,974$ 6,150$ CONFERENCES & MEETINGS 4,736$ 6,180$ 8,360$ COMMUNICATIONS 7,794$ 7,725$ 7,950$ AUTO EXPENSE 1,682$ 2,575$ 2,650$ EQUIPMENT RENTAL 8,310$ 7,725$ 7,960$ EQUIPMENT MAINTENANCE -$ 82$ -$
Su
pplies & Services Total 55,540$ 61,286$ 66,520$ VEHICLE REPLACEMENT (ISF) 13,475$ 13,879$ 14,300$ ISF Allocation Total 13,475$ 13,879$ 14,300$ TUITION REIMBURSEMENT -$ 1,
030$ 1,000$
COMMUNITY SERVICES 27,557$ 32,500$ 45,000$ PICNIC 19,099$ 25,000$ 25,000$ HOLIDAY EVENTS 39,446$ 45,900$ 52,100$ DAY CAMP 31,054$ 28,840$ 35,000$ CULTURAL EVENTS 2,890$ 4,000$ 4,500$ SPORTING EVENTS 2,485$ 2,500$ 3,000$ TEEN EVENTS 134$ 7,
210$ 7,000$
CHILDREN EVENTS 5,086$ 6,180$ 6,400$ CONVALESCENT HOLIDAY PROGRAM -$ 111$ -$
R
ECREATION PROGRAMS 72,257$ 66,950$ 75,000$ Supplies & Services Total 200,008$ 220,221$ 254,000$ PROFESSIONAL CONSULTING SERVICES 35,525$ 61,800$ 45,000$ Professional & Contract Services Total 35,525$ 61,800$ 45,000$ EQUIPMENT PURCHASES 4,506$ 10,300$ 47,500$ Capital outlay Total 4,506$ 10,300$ 47,500$ Grand Total 1,059,489$ 1,156,089$ 1,508,923 $ 47 DEPARTMENT: PUBLIC WORKS (320)
DIVISION: PUBLIC WORKS MAINTENANCE

DIVISION DESCRIPTION
The Maintenance Division is responsible for the upkeep and maintenance of public streets, sidewalks, traffic signals, streetlights and public facilities. The Division also manages roadway weed and litter control, graffiti abatement and participates in the Countywide Storm Water Program and responds to sanitary sewer overﬂows. The Division also manages the landscape and facility janitorial maintenance contracts.

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

ACCOMPLISHMENTS/GOALS
Accomplishment Highlights for FY 2024-25:
• Abated sidewalk tripping hazards at various locations townwide. • Installed street furniture in Sterling Park Neighborhood, (F Street). • Installed erosion wall on Junipero Serra Boulevard.
• Assisted Property manager in various upgrades at Creekside Villas. • Continued to replace street signs to meet the new standards for retro reﬂectivity. • Maintained, cleaned and repaired storm drain catch basins trash capture devices townwide. • Worked with the County to establish trash management areas throughout the Town to abate trash issues in the right of way and water ways.
• Reﬁned systems to conserve water use.
• Inspected and certiﬁed all Town-owned backﬂow devices. • Completed minor construction and painting projects.
• Re-establish irrigation system on El Camino Real Islands For FY 2025-26, the Division goals include:
• Elevate the roles and responsibilities of the Maintenance Technicians. • Continue work on meeting the Municipal Regional Permit’s (MRP) goal in reducing trash and debris in the water ways and maintaining the management areas throughout the commercial districts.
• Establish a cost accounting procedure to comply with The Regional Boards (MRP). • Continue work on abating sidewalk tripping hazards
• Perform preventative maintenance of equipment and appliances in Town facilities. • Inspect and certify all Town-owned backﬂow devices.
• Complete the Town Hall workout/gym room
• Assist in the urban tree program
• Expand the use of the department’s asset management software • Perform monthly training sessions
• Perform minor construction and painting projects on facilities, as needed. 48 • Update Tree maintenance and replacement program
• Solicit HVAC Contractors to provide annual maintenance for towns various facilities.

BUDGET HIGHLIGHTS
The FY 2025-26 proposed budget is approximately 3% greater than the FY 2024-25 Amended Budget.

PERFORMANCE MEASURES FY 2022-23
Actual
FY 2023-24
Actual
FY 2024 -25
Estimated
FY 2025-26
Projected
Sweep all the Town’s roadways
(23 lane miles) at least once per
month, commercial areas
twice a month
100% 100% 100% 100%
Respond to maintenance calls
within one business day
100% 100% 100% 100%
49 FY 2023-
24 Actual
FY 2024-25
Adopted
Budget
FY 2025-
26 Proposed
Budget
TELEPHONE/INTERNET SERVICES 20,135$ 20,475$ 20,475$ GAS AND ELECTRICITY 114,323 $ 99,900$ 172,000 $
WATER 9,041$ 7,560$ 8,900$
SUPPLIES 3,947$ 5,100$ 5,100$
JANITORIAL SERVICES 35,174$ 39,900$ 41,000$
LANDSCAPING 23,797$ 23,814$ 25,900$
PEST CONTROL 1,647$ 1,680$ 1,770$
SECURITY SYSTEM 2,245$ 6,750$ 6,000$
HEAT, VENTILATION, & AIR CONDITIONING 9,549$ 15,000$ 15,000$ BLDG. INTERIOR MAINTENANCE & REPAIR 9,992$ 12,000$ 12,000$ BLDG. EXTERIOR MAINTENANCE & REPAIR 4,961$ 6,500$ 6,800$ Facility Ops - Town Hall Total 234,811 $ 238,679$ 314,945 $ GAS AND ELECTRICITY 3,526$ 3,859$ 3,900$
WATER 6,282$ 7,607$ 7,400$
SUPPLIES 14,350$ 11,897$ 15,000$
JANITORIAL SERVICES 19,575$ 23,153$ 24,310$
LANDSCAPING 26,658$ 27,783$ 29,200$
PEST CONTROL 1,281$ 1,433$ 2,000$
SECURITY SYSTEM 3,721$ 5,513$ 5,788$
HEAT, VENTILATION, & AIR CONDITIONING 2,175$ 25,000$ 2,500$ BLDG. INTERIOR MAINTENANCE & REPAIR 1,050$ 5,000$ 5,000$ BLDG. EXTERIOR MAINTENANCE & REPAIR 15,523$ 35,000$ 35,000$ Facility Ops - Sterling Park Total 94,142$ 146,244$ 130,098 $ GAS AND ELECTRICITY 240$ 525$ 551$
WATER 9,560$ 12,128$ 12,125$
SUPPLIES 1,110$ 1,785$ 1,874$
JANITORIAL SERVICES 2,722$ 3,418$ 3,500$
LANDSCAPING 15,820$ 16,670$ 17,503$
PEST CONTROL 1,503$ 2,095$ 2,199$
SECURITY SYSTEM 4,958$ 6,781$ 6,800$
HEAT, VENTILATION, & AIR CONDITIONING -$ 5,000$ 5,000$ BLDG. INTERIOR MAINTENANCE & REPAIR 1,672$ 5,000$ 5,000$ BLDG. EXTERIOR MAINTENANCE & REPAIR 1,267$ 10,000$ 5,000$ Facility Ops - Museum Total 38,853$ 63,401$ 59,553$ 50 FY 2023-
24 Actual
FY 2024-25
Adopted
Budget
FY 2025-
26 Proposed
Budget
GAS AND ELECTRICITY 28,273$ 28,362$ 32,700$
WATER 3,099$ 4,410$ 5,000$
SUPPLIES 22,719$ 20,475$ 20,500$
JANITORIAL SERVICES 33,725$ 37,485$ 39,400$
LANDSCAPING 5,512$ 5,775$ 6,100$
PEST CONTROL 1,503$ 3,638$ 3,600$
SECURITY SYSTEM 7,195$ 8,159$ 8,200$
HEAT, VENTILATION, & AIR CONDITIONING 9,780$ 10,500$ 15,000$ BLDG. INTERIOR MAINTENANCE & REPAIR 21,685$ 32,000$ 32,000$ BLDG. EXTERIOR MAINTENANCE & REPAIR 3,531$ 6,000$ 6,000$ Facility Ops - Community Center Total 137,021 $ 156,803$ 168,500 $ TELEPHONE/INTERNET SERVICES 542$ 2,500$ 1,000$ GAS AND ELECTRICITY 61,157$ 61,189$ 65,000$
WATER 9,113$ 10,474$ 11,000$
SUPPLIES 4,356$ 7,350$ 7,350$
JANITORIAL SERVICES 33,968$ 40,748$ 40,800$
LANDSCAPING 23,216$ 24,311$ 24,300$
PEST CONTROL 1,615$ 2,756$ 2,900$
SECURITY SYSTEM 4,138$ 2,205$ 2,200$
HEAT, VENTILATION, & AIR CONDITIONING 36,505$ 25,000$ 25,000$ BLDG. INTERIOR MAINTENANCE & REPAIR 18,759$ 20,000$ 24,400$ BLDG. EXTERIOR MAINTENANCE & REPAIR 5,534$ 12,500$ 12,500$ Facility Ops - Police Station Total 198,903 $ 209,033$ 216,450 $ TELEPHONE/INTERNET SERVICES 1,464$ 1,737$ 1,825$ GAS AND ELECTRICITY 4,973$ 4,450$ 4,675$
WATER 1,970$ 3,780$ 4,000$
SUPPLIES 1,095$ 1,000$ 1,050$
JANITORIAL SERVICES 7,794$ 9,724$ 10,200$
LANDSCAPING 4,000$ 4,300$ 4,500$
PEST CONTROL -$ 1,323$ 1,300$
HEAT, VENTILATION, & AIR CONDITIONING -$ 500$ 500$ BLDG. INTERIOR MAINTENANCE & REPAIR 63$ 14,500$ 2,500$ BLDG. EXTERIOR MAINTENANCE & REPAIR 48$ 2,500$ 2,500$ Facility Ops - Corp Yard Total 21,407$ 43,814$ 33,050$ 51 FY 2023-
24 Actual
FY 2024-25
Adopted
Budget
FY 2025-
26 Proposed
Budget
WATER 807$ 1,654$ 1,750$
LANDSCAPING 4,032$ 4,190$ 4,200$
PEST CONTROL -$ 630$ 660$
BLDG. EXTERIOR MAINTENANCE & REPAIR -$ 1,500$ 1,500$ Facility Ops - Bark Park Total 4,839$ 7,973$ 8,110$ SUPPLIES -$ 650$ 680$
MISCELLANEOUS MAINTENANCE 2,354$ 3,276$ 3,400$ Facility Ops - Gun Range Total 2,354$ 3,926$ 4,080$ Grand Total 732,330$ 869,872$ 934,787$
52 Public Works Sewer Maintenance

FY 2023-24
Actual
FY 2024-25
Adopted
Budget
FY 2025-26
Proposed
Budget
FULLTIME STAFF 365,182$ 413,601$ 490,518$
PARTTIME STAFF -$ 1,071$ -$
COMP TIME 3,879$ 433$ -$
OVERTIME 3,395$ 7,210$ -$
VACATION/SICK/COMP TIME PAYOFF 2,896$ 13,817$ 8,651$ DEFERRED COMPENSATION 3,600$ 3,708$ 3,800$ Salaries, wages Total 378,952$ 439,840$ 502,969$ PERS MISC. EMPLOYEES 176,022$ 180,369$ 111,380$ HEALTH 91,184$ 92,976$ 95,854$
DENTAL 6,436$ 7,469$ 6,804$
LIFE INSURANCE 189$ 200$ 198$
VISION 926$ 1,100$ 936$
HEALTH CLUB 470$ 620$ 202$
SOCIAL SECURITY - EMPLOYER 23,099$ 21,871$ 30,949$ MEDICARE - EMPLOYER 5,402$ 5,233$ 7,238$ RETIREES HEALTH 48,108$ 47,856$ 60,000$
RETIREE DENTAL 7,488$ 7,836$ 9,000$
Benefits Total 359,325$ 365,532$ 322,561$
COMPUTER EXPENSES & SERVICES -$ 10,000$ 10,300$ SPECIAL DEPARTMENT EXPENSE 24,358$ 16,995$ 17,844$ CONFERENCES & MEETINGS 286$ 515$ 1,000$ Supplies & Services Total 24,644$ 27,510$ 29,144$ VEHICLE REPLACEMENT (ISF) 61,856$ 63,712$ 65,623$ ISF Allocation Total 61,856$ 63,712$ 65,623$ TRAINING 888$ 300$ 3,000$
Supplies & Services Total 888$ 300$ 3,000$ EQUIPMENT MAINTENANCE 23,963$ 26,780$ 26,000$ LANDSCAPE MAINTENANCE 229,659$ 214,549$ 325,000$ STREETS & SIDEWALKS 30,478$ 98,983$ 101,952$ ROADWAY WEED & LITTER CONTROL 4,706$ 7,725$ 7,957$ STREET SIGNS & PAVEMENT MARKINGS 59,512$ 90,000$ 90,000$ TRAFFIC SIGNALS & STREET LIGHTS 35,150$ 30,000$ 35,000$ DRAINAGE & FLOOD CONTROL 240,659$ 92,100$ 120,000$ OTHER MAINTENANCE -$ 2,320$ -$
Professional & Contract Services Total 624,127$ 562,457$ 705,909$ EQUIPMENT PURCHASES 10,661$ 10,000$ 13,000$ Capital outlay Total 10,661$ 10,000$ 13,000$ Grand Total 1,460,453 $ 1,469,350 $ 1,642,207 $
53 Five Year General Fund Projections
Revenue Type FY 2026 FY 2027 F Y 2028 FY 2029 FY 2030 FY 2031 Cardroom Tax 4,200,000 4,200,000 4,200,000 4,200,000 4,200,000 4,200,000 Fines and forfeitures 101,471 96,935 97,904 98,883 99,872 100,871 Interest
Intergovernmental 44,286 44,286 44,286 44,286 44,286 44,286 Licenses and permits 240,451 247,387 252,335 257,381 262,529 267,779 Other Charges for Services 96,302 129,302 129,302 129,302 129,302 129,302 Other revenues 64,200 64,200 64,200 64,200 64,200 64,200 Other taxes 135,000 180,000 180,000 180,000 180,000 180,000 Property taxes 734,483 751,466 776,495 802,025 828,065 844,627 Rental 111,702 111,702 111,702 111,702 111,702 111,702 Sales tax 18,500,000 19,055,000 19,626,650 20,215,450 20,821,913 21,446,570 Total Revenues 24,227,895 24,880,277 25,482,874 26,103,229 26,741,869 27,389,337 Expenditures
Community Services 55,702 57,373 59,094 60,867 62,693 64,574 City Attorney 350,649 361,168 372,003 383,163 394,658 406,498 Human Resources 311,179 320,514 330,129 340,033 350,234 360,741 City Council 437,041 450,153 463,657 477,567 491,894 506,651 Planning 802,218 826,284 851,073 876,605 902,903 929,990 Facility Operations 934,787 962,830 991,715 1,021,466 1,052,110 1,083,674 Finance 951,641 980,190 1,009,595 1,039,883 1,071,080 1,103,212 PW Admin, Engineering, Buildings 994,000 1,023,820 1,054,535 1,086,171 1,118,756 1,152,318 Recreation 1,508,923 1,554,191 1,600,817 1,648,841 1,698,306 1,749,255 Police -Communications Dispatch 1,633,729 1,682,741 1,733,224 1,785,220 1,838,777 1,893,940 PW Sewer Maintenance 1,642,207 1,691,473 1,742,217 1,794,484 1,848,318 1,903,768 General Services 1,599,344 1,647,324 1,696,744 1,747,646 1,800,076 1,854,078 City Manager/City Clerk 1,745,588 1,797,956 1,851,895 1,907,452 1,964,675 2,023,615 Police - Admin 1,604,210 1,652,336 1,701,906 1,752,963 1,805,552 1,859,719 Transfer Out 3,341,687 1,797,717 2,492,607 1,602,034 1,650,095 1,699,598 Police - Patrol 7,007,715 7,217,947 7,434,485 7,657,520 7,887,245 8,123,863 Total Expenditures
24,920,620 24,024,018 25,385,696 25,181,916 25,937,374 26,715,495 Surplus/(Deficit) (692,725) 856,260 97,178 921,313 804,496 673,842 Beginning Fund Balance 26,144,216 26,144,217 26,144,218 26,144,219 26,144,220 26,144,221 Ending Fund Balance 25,451,492 27,000,477 26,241,396 27,065,532 26,948,716 26,818,064

Capital Project Funds to be included in Budget
Capital Improvement
FY 2023-24
Adopted Budget
FY 2024-25
Adopted Budget
FY 2025-26
Proposed
Budget
Revenues
Intergovernmental 7,040,000$
Transfer in General Fund 970,000$ 2,204,550$ Total Revenues 8,010,000$ 2,204,550$
Expenditure
CIP - Storm Drain System Assessment Phase II/III 70,000$ 70,000$ CIP - Town's IT Infrastructure Upgrades 100,000$ 55,000$ CIP - Community Center Painting
CIP - Corp Yard Car Wash Upgrade
CIP - HVAC System Replacement at PD
CIP - Solar Panel Backup Battery Install at CCC
CIP - Phone System Upgrade 250,000$
CIP - Sign Board 150,000$
CIP - Urban Tree Management Program 200,000$
CIP - Facility Security Phase II 100,000$
CIP - Branding and Marketing 100,000$
CIP - Hardwood Floor Install and Refinishing 100,000$
CIP - Cost of Service Study 70,000$
CIP - Street Light 1,034,550$
CIP - Title VI Program and Implementation Plan 75,000$
Total Expenditures 569,000$ 8,010,000$ 2,204,550$ Surplus/(Deficit) -$ -$
Street Capital
FY 2023-24
Adopted Budget
FY 2024-25
Adopted Budget
FY 2025-26
Proposed
Budget
Revenues
Transfer in General Fund 750,000$ 617,000$
Total Revenues 750,000$ 617,000$
Expenditure
CIP - Annual Roadway Rehab 225,000$ 250,000$ 275,000$ CIP - Lawndale mid-block Crosswalk 188,000$
CIP - Hillside Boulevard Improvement Project Phase II 154,000$ Total Expenditures 375,000$ 750,000$ 617,000$ Surplus/(Deficit) -$ -$

ATTACHMENT C
Description of Capital Projects
Storm Drain System Assessment and Mapping Phase III
The project will review and analyze the Town's 11 mile Storm Drain System. The process will begin with starting to assess 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 ﬁ ndings that come through the videotaping process will allow staff to budget for repairs or enhancements to the storm drain system.

The project is broken down into three phases. The 2025-26 annual CIP will be focused on Phase Three of the three phases.

Budget: $70,000 FY 2025-26 – General Fund
T
own IT Infrastructure Upgrades
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
Budget: $ 55,000 FY 2025-26 - General Fund
$ 55,0000 FY 2026-27 - General Fund
$ 55,000 FY 2027-28 - General Fund
$ 55,000 FY 2028-29 - General Fund
C
ommunity Center Painting
The work will include minor repairs and stucco crack sealing, painting of the exterior, re-staining of the back deck, painting of miscellaneous iron work, guard and handrails.

Budget: $100,000 FY 2026-27 – General Fund
C
orporate Yard Car Wash
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. The estimated cost of this project has increased $50,000 since presented in the previous CIP due to increase costs in labor and materials.

Budget: $220,000, FY 2027-28 - General Fund.

HVAC System Replacement at PD
The HVAC system at the Colma Police Station is showing signs of failure due to exposure from 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. The project will be broken into two phases, phase one plan and speciﬁcation, phase two construction.

Budget: $1,250,000 FY 2027-28 – General Fund

Solar Panel Backup Battery Install at CCC
The construction of carport solar to help augment power at the Colma Community Center was completed this past ﬁscal year . To gain full advantage of capturing solar power, a battery backup system is essential in providing power to the Colma Community Center Facility 24/7 and during power outages. The project would include preliminary engineering, building modiﬁcations to harbor the bank of batteries and equipment purchase and installation.

Budget: $300,000 FY 2026-27 – General Fund

Phone System Upgrade
Currently the Town operates through what is called an On Premises System using Voice over Interconnect Protocol technology. The Town of Colma will be seeking proposals to migrate it’s on premise phone system to a cloud hosted solution. The Town envisions this project as central in our efforts to adapt to and accommodate evolving working environments. This project will also allow the Town to leverage the ﬂexibility and resiliency of a cloud-based infrastructure to better deliver services to our community.

A cloud base system can be scaled to meet the Town’s needs, lower upfront and annual maintenance costs and can be used with multiple electronic devices. A cloud base communication system can adapt to changing work environments, allows for upgrades without changing out systems and has 24/7 service. Annual costs are based on a subscription.

Budget to design system, make needed modiﬁcations and instruction $250,000 - FY 2025-26 - General Fund
El
ectronic Sign Boards
The programmed area to install an electronic message sign board at the Colma Police Department and the Colma Community Center. The purpose of the electronic signs is to promote Town sponsored events or celebrations. The proposed signage would replace the current plywood signage and allow the sponsor to be creative in how they would like to advertise or promote their event. The programming of the sign could also be done remotely and like most of the newer electronic signage you can program the sign to promot e several events at the same time. The approximate size of the sign would be 5’ foot by 10’ foot in size.

Budget to design, and install $150,000 FY 2025-26 - General Fund S
treet Light – New Program
The current antique streetlights in the Sterling Park Residential Neighborhood are deteriorating. On several streetlights that rusting has been eroding several of the street light poles and in some cases the rust has eaten away through the street light pole. Currently it is estimated that approximately 10 to 25 percent of the streetlights have certain levels of decay from minor to sever. It is anticipated that the decay process is taking place on the remaining lights, to what extent it is not determined. It is recommended that the existing streetlights be replaced with aluminum pole assemblies to weather the corrosive salt air conditions. It is also recommended that the lights be fabricated with energy- efficient single luminaire LED lighting along with exterior receptacles to support the Town’s holiday decorations.

Pole and luminaire cost (95 poles * $5,500) $522,500
Install, (95 poles* $3,000) $285,000
Demo- (95 poles * $500) $ 47,500
PM and CM services $ 85,500
Contingency 10% $ 94,050
Budget: $1,034,550.00 – FY 2025-26 – General Fund
Urban Tree Management
The Town’s Urban Tree Management Plan outlines the objectives and actions needed to sustain, protect, and enhance trees along streets, parks, and open space area. Phase one of the Urban Tree program, which is complete, was to identify, tag and assess Town-owned trees and record into a database. The next phase is to identify the work as recommended in the Town’s Urban Tree Inventory, Risk Assessment and maintenance Management Program. It was estimated that the next phase of this project would be in the dollar range of $200,000 to adhere to the Plans recommendation. Further estimates indicate that the budget for the Urban Tree Management program should be increased by $200,000 due to street hardscape modiﬁcations, irrigation enhancements and outside consultant services. This project is anticipated to be phased in over a four-year period.

B
udget $200,000 FY 2025-26 - General Fund
$200,000 FY 2026-27 - General Fund
$200,000 FY 2027-28 - General Fund
$200,000 FY 2028-29 - General Fund
F
acility Security Enhancements Phase II – New Program
Security enhancements throughout Town facilities are necessary and will not only aid in overall security but provide better functionality and operation for staff. The back entry/exit gate (Serramonte Boulevard) at Colma Police Department is approximately 2 0 years old and has become unreliable.

The beneﬁt of installing a comprehensive gate access system will give the Police Department complete control of which is able to enter the premises at any time through the Town’s Access Control System. The system wou ld also be equipped with vehicle detection, a more user -friendly system for our Police Department vehicles.

Budget $100,000 FY 2025-26 - General Fund
B
randing and Marketing – New Program
Launch an expanded image and branding campaign highlighting Colma’s brand through logo, marketing brochures, letterhead, wayfaring signage, streetlight banners, promotional campaigns, advertisements and tag lines. Utilize all forms of media including commercial television and all social media platforms to promote the Town’s brand and initiatives.

B
udget $100,000 FY 2025-26 – General Fund
$100,000 FY 2026-27 – General Fund
$100,000 FY 2027-28 – General Fund
$100,000 FY 2028-29 - General Fund
C
ommunity Center Floor Reﬁnishing and Install (Hardwood Floor)– New Program Every ﬁve to seven years the hardwood ﬂoor at the Colma Community Center are in need of a deep sanding and reﬁnishing. Because the main auditorium has expanded it s use to host pickle ball activities, a pickle ball court will be painted on the ﬂoor prior to the ﬂoor ﬁnish is applied. The project will also include removing the carpet in the conference room (room adjacent to the main auditorium) and installing hardwood in lieu of carpet in kind with the main auditorium. The ﬂoor upgrade will allow for more facility ﬂexibility when using or leasing out the Community Center Facility.

Budget to reﬁnish and install $100,000 FY 2025-26 - General Fund C
ost of Service Study – New Program
The purpose of this study is to describe the findings and recommendations, which intend to defensibly defend user and regulatory fees for service for the Town of Colma. The last time Colma updated it’s master fee schedule was in 2019. Department costs, State imposed mandates, regulatory fees and cost of living increases have put the Town in a place where they have not been able to recover costs for rendering services throughout our departments. The Town’s chief purpose in conducting this Study is to ensure that existing fees do not exceed the costs of service and to provide an opportunity for the Town Council to re -align fee amounts with the adopted cost recovery policies.

B
udget $70,000 FY 2025-26 - General Fund
T
itle VI Program and Implementation Plan _ New Program
Title VI of the Civil Rights Act of 1964 is a federal statute and provides that no person shall, on the grounds of race, color, or national origin, be excluded from participation in, be denied the beneﬁts of, or be subjected to discrimination under any program or activity receiving federal ﬁnancial assistance.

The Town of Colma, who applies for and receives federal funding, is or will be required to adopt a plan that encompasses all the programs within Title VI policies and procedures. By having the plan in place, it will assist the Town in future federal funding opportunities present themselves. The project is anticipated to take four to six months to perform community outreach and plan preparation. The project will be broken down into phases. Phase one would be the development of the plan, phase two would be optional staff training and ongoing support if needed.

Budget $ 75,000 FY 2025-26 - General Fund
Annual Roadway Rehabilitation
Will start assembling plans and speciﬁcations for Colma Boulevard and the 400 Block of Serramonte Boulevard for minor roadway repairs and surface treatment. The major construction aspects of the project will include repairs (dig out and repair) to degraded areas of asphalt roadways on Colma Blvd., Hillside Blvd. , and Junipero Serra Blvd. Asphalt slurry treatment on Colma Blvd. and Serramonte Blvd. (East of El Camino Real) and roadway stripping on roadways that were effected by the slurry surface treatment.

Budget: $275,000 FY 2025-26 - General Fund
$225,000 FY 2026-27 - General Fund
$225,000 FY 2027-28 - General Fund
$225,000 FY 2028-29 - General Fund
Lawndale Boulevard RRFB Mid-Block Crosswalk and Bike Lane Improvement Project – New Program
The Town of Colma ’s Systemic Safety Analysis Report (SSAR, 2018) identified the Lawndale Boulevard RRFB Mid -Block Crosswalk and Bike Lane Improvement Project as a high priority for enhancing pedestrian and cyclist safety on Lawndale Blvd. The project proposes several improvements, including a mid-block crosswalk with Rectangular Rapid Flashing Beacons (RRFBs), a continuous bike lane, removal of the free -right-turn lane, and curb and gutter extensions aligning the El Camino High School driveway entrance along with sidewalk and parking enhancements to provide safe drop off on the north side of Lawndale Boulevard . The Town received funding from MTC’s Transportation Development Act (TDA) Articles 3 Pedestrian and Bicycle Project funding. The City/County Association of Governments of San Mateo County (C/CAG) C/CAG is the designated Congestion Management Agency responsible for the development and implementation of the Transportation Development Act (TDA) Article 3 Program in San Mateo County. Grant funding $252,000 and general fund/local match $188,000.

Budget $4 30,000 FY 2025-26 -Grant Funding & General Fund H
illside Boulevard Improvement Project (Phase II)-Design only – New Program The Town of Colma was awarded $1,246,000 in Cycle 7 for FY 2025 -26 Pedestrian and Bicycle Program Funding. To develop a comprehensive plan for Hillside Boulevard between Serramonte Boulevard and Lawndale Boulevard. The town would also be committed to contributing $154,000 in local mat ch. The Hillside Boulevard Improvement Project would promote micromobility transportation options, it will also center on enhanced safety improvements for pedestrians, bicyclists, and vehicles. The planned design includes adding a continuous sidewalk on both sides of the roadway, designated Class IV bike lanes on both sides, ADA-compliant ramps and walkways, high visibility crosswalks with rectangular rapid ﬂashing beacons, street lighting, signage, utility improvements and green streets infrastructure, (stormwater treatment and landscaping features).

Budget $1,400,00 FY 2025-26 - Grant funding and General Fund

Colma City CouncilJune 25, 2025

Colma City Council
June 25, 2025