Colma City Council
May 13, 2026

Staff Report re FY 2026-27 Proposed Budget Page 1 of 6

STAFF REPORT
TO: Mayor and Members of the City Council
FROM: Nathan Bassett, Administrative Services Director VIA: Dan Barros, City Manager
MEETING DATE: May 13, 2026
SUBJECT: FY 2026-27 City Manager’s Proposed Budget

RECOMMENDATION
This item is a study session for informational purposes only. No City Council action is required; however, staff seeks City Council direction in preparing the FY 2026-27 Operating and Capital Budget for adoption in June 2026.

COUNCIL ADOPTED VALUES
The staff recommendation is consistent with the Council adopted values of:
• Responsibility: Making decisions after prudent consideration of their financial impact, considering the long-term financial needs of the agency, especially its financial stability. • Fairness: Support the public’s right to know and promote meaningful public involvement.

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 according to Colma Administrative Code Section 4.01.030. The financial objective of the budget is to ensure that there are sufficient funds to meet ongoing spending. Special projects and Capital programs, where spending is generally one -time in nature, typically can utilize reserves.

The FY 2026-27 budget development began on March 23, 2026, when the budget instructions and development guidelines were communicated to all departments. The departments were instructed to keep budget increases to 3.0% or less, and to indicate justification for any increases larger than 3.0%, which required City Manager approval to be included in the proposed budget.

AGENDA ITEM #10
Staff Report re FY 2026-27 Proposed Budget Page 2 of 6

ANALYSIS
The FY 2026-27 Proposed Budget continues to meet the needs of the community while allowing for a strong financial base from which to make future decisions. The City’s General Fund anticipates receiving approximately $24.9 million in revenues.

The largest source of revenue is Sales Tax, which is estimated at $19.2 million next fiscal year, an increase of $662,000 or 3.6% from FY 2025-26. This is primarily due to implementation of the new Measure AA Transaction Tax approved in November 2024 and increase of sales at local businesses. The second largest source of revenue is Cardroom taxes at $4.2 million. Both revenue sources have rebounded from the pandemic impact primarily felt between 2020 to 2023 and shown moderate growth in recent years. Property taxes are projected at $636,000 in FY 2026-27, in alignment with FY 2024-25 Actuals, which is a 15.7% increase over FY 2025-26.

General Fund expenditures are expected to be approximately $24.5 million in FY 2026-27. The primary changes in this budget year are related to higher pension and healthcare expenses, implementation of the new memorandum of understanding (MOU) with the Colma Peace Officers’ Association and the associated labor cost increases, and inflation related cost increases for goods.

The City Manager’s Office proposes adding two (2) full-time positions be: a Public Works Director and a Planning Manager. Based on service demand, the Town seeks to transition these functions from contracted consultants to permanent staff.

The changes included in this year’s budget are as follows (amounts rounded to the nearest $1,000):

Personnel
• PERS Unfunded Accrued Liability (UAL) for Miscellaneous Personnel – Increase of $41,000 to $318,000 for annual UAL pre-payment amount split among all departments by proportion of personnel, not including sworn officers.

City Council
• Special Departmental Expense – Decrease of $54,262 to remove funding added for Colma 100 Year Anniversary Celebration activities.

City Manager/City Clerk
• Personnel – Decrease of $174,000 with reorganization of one Administrative Technician II to Planning.
• Election Expense – Increase of $15,000 for November Municipal Election. • Special Departmental Expense – Increase of $4,000 for Senate Bill 707 requirements. • Conferences & Meetings – Increase of $11,000, due to transfer of $5,000 from Training expense, and increases for conference travel for the City Manager/City Clerk team.

Staff Report re FY 2026-27 Proposed Budget Page 3 of 6 Finance
• Subscription Fees – Increase of $74,000, due to transfer of $55,000 from Computer Expenses & Services to cover OpenGov, Debtbook, and TrueComp subscriptions, and $19,000 increase primarily attributable to change in TrueComp pricing.

General Services
• Communications – Increase of $8,000 to align with FY 2024-25 Actuals. • Utilities – Increase of $20,000 to align with FY 2025-26 expense trend. • Consulting/Contract Services – Increase of $50,000, including $25,000 for translation and interpreter services for Title VI Plan implementation, and $25,000 for compliance with the ADA Title II web accessibility requirements.
• Liability Insurance – Increase of $36,000 or 3.25% for liability and worker’s compensation insurance.

Human Resources
• Training – Increase of $3,000 for participation in the Leadership San Mateo cohort. • Consulting/Contract Services – Increase of $30,000 for recruitment expense related to Public Works Director and Planning Manager positions.

Police
• PERS UAL for Public Safety personnel – Increase of $103,000 for annual UAL pre- payment amount of $927,000 split proportionally among Police Department divisions. • Subscription Fees – Increase of $223,000 due to transfer of $213,000 from Computer Expenses & Services for the Axon contract, and $10,000 increase for Visual Flight Rules (VFR) training kit from Axon.
• Part-Time Staff – Increase of $20,000 for Police Dispatch Division, to supplement Dispatch staffing with retired personnel.
• Equipment Rental – Increase of $4,000 for copier rental transferred from Computer Expenses & Services.

Public Works
• Personnel – Increase of $293,000 for addition of full-time Public Works Director position, offset by decrease in Professional Engineering Services. • Consulting/Contract Services – Increase of $20,000 for consulting contracts. • Computer Expenses & Services – Decrease of $5,000 due to transfer of Arbor Pro subscription to the Subscription Fees account.
• Landscape Maintenance – Increase of $16,000 for maintenance expenses due to contractor CPI increase and material cost increases.
• Street Signs & Pavement Markings – Increase of $5,000 for street sign replacement, roadway stripping and holiday decoration cost increases.

Staff Report re FY 2026-27 Proposed Budget Page 4 of 6 • City Hall
• Gas and Electricity – Decrease of $22,000 due to installation of new solar array and solar canopy at City Hall.
• Water – Increase of $5,000 for water due to increased water usage and alignment with current rate increases.
• Building Interior Maintenance & Repair – Increase of $3,000 due to increased maintenance needs at City Hall.
• Sterling Park
• Supplies – Increase of $2,000 for CPI increases in material costs. • Building Interior Maintenance & Repair – Increase of $25,000 for minor repairs, painting, floor cleaning, and new window coverings.
• Building Exterior Maintenance & Repairs – Decrease of $15,000 for exterior maintenance & repair due to maintenance cycles.
• Museum
• Heat, Ventilation, & Air Conditioning (HVAC) – Increase of $5,000 for HVAC repairs at Sterling Park due to system age.
• Community Center
• Gas & Electricity – Increase of $20,000 due to ZP system. • Supplies – Increase of $8,000 due to CPI cost increases from service provider, and contract cost changes.
• Janitorial Services – Increase of $2,000 due to annual CPI cost increases. • Police Station
• Gas & Electricity – Decrease of $25,000 due to installation of solar canopies at the Police Department.
• Water – Increase of $1,000 for water due to increased water usage and alignment with current rate increases.
• Janitorial Services – Increase of $2,000 due to annual CPI cost increases. • Building Interior Maintenance & Repair – Increase of $6,000 for minor repairs, painting, floor cleaning, and new window coverings.
• Building Exterior Maintenance & Repairs –Increase of $3,000 for exterior maintenance & repair due to maintenance cycles.
• Corporation Yard
• Gas & Electricity – Increase of $1,000 due to CPI increase and current year usage.

Planning
• Personnel –
• Planning Manager – Increase of $221,000 for addition of 1.0 FTE Planning Manager, offset by decrease in Professional Planning Services. • Administrative Technician II - Increase of $174,000 with reorganization of 1.0 FTE Administrative Technician II from City Manager/City Clerk.

Staff Report re FY 2026-27 Proposed Budget Page 5 of 6 • Professional Planning Services – Decrease of $209,000 due to incremental increase of $12,000 and decrease of $221,000 for Planning Manager offset. • Bank / Credit Card Charges – Increase of $2,000 due to increased usage of credit cards for planning fees.

Recreation
• Postage – Increase of $2,000 for LiveWire mailings and postage cost increases. • Community Services – Increase of $10,000 to due to continuing emphasis on providing high quality programs.
• Holiday Events – Increase of $10,000 to $62,700 which was reviewed and approved by the City Council on April 8, 2026.
• Equipment Purchases – Decrease of $33,000 due to removal of budget for prior year one-time equipment purchases.

Non-Departmental
• General Fund Transfer to Capital Improvement Fund – Decrease of $121,000 in transfer to Capital Improvement Fund due to reduced project budget requirements for Fiscal Year 2026-27.
• General Fund Transfer to Street Capital Fund – Decrease of $1,703,000 in transfer to Street Capital Fund due to reduced project budget requirements for Fiscal Year 2026-27. • General Fund Transfer to Sewer Operating Fund – Decrease of $47,000 to Sewer Fund due to expiration of Sewer Fund subsidy phaseout.

FISCAL IMPACT
City Council review and direction on the FY 2026-27 proposed budget and financial plan will not impact the current FY 2025-26 budget.

ENVIRONMENTAL
The City Council’s adoption of the resolution is not a project under the California Environmental Quality Act pursuant to Guideline 15378 as it is more akin to a governmental fiscal activity without any commitment to any specific project.

ALTERNATIVES
In addition to providing feedback on the items listed under Proposed Increases and Other Discussion Matters, the City Council may provide direction to staff on budgetary items to add or be removed.

CONCLUSION
Staff is requesting comment from the City Council and the public on the FY 2026-27 Proposed Budget. A second Budget Study Session will be held on May 27, 2026 that will focus on the Capital Improvement Program. A public hearing to adopt the FY 202 6-27 Proposed Budget will Staff Report re FY 2026-27 Proposed Budget Page 6 of 6 be held on June 10, 2026. A more detailed budget document will be provided in advance of these meetings.

ATTACHMENTS
A. FY 2026-27 City Manager’s Proposed Budget Book
T own of Colma, California www.colma.ca.gov
Annual Budget
FY 2026-27

ATTACHMENT A
Budget Cover
About this Document
The Fiscal Year 2026-27 Budget is the Town of Colma's operating and capital planfor the year. About the Cover Colma Town Hall is a historic venue in Colma, CA, that serves as a gathering place for avariety of community events and functions. With its charming architecture and versatile event spaces, Colma Town Hall provides awelcoming setting for meetings, celebrations, and other special occasions. Elected Officials and Appointed Officials Elected Officials:Carrie Slaughter (Mayor)Helen Fisicaro (Vice Mayor)Joanne Del Rosario (Council Member)Thomas Walsh (Council Member)Ken Gonzalez (Council Member) Appointed City Officials:City Manager - Dan BarrosCity Clerk - Michelle Estabillo GourliePolice Chief - John MunseyAdministrative Services Director - Nathan BassettRecreation Manager - Angelika Abellana Planning, Building, Engineering and Legal Services are contracted out.

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

Town of Colma
1198 El Camino Real
Town Website
Table of Contents
Budget Overview
2026-27 02 Introductory Section........................................................................... 1 2026-27 03 Budget Overview.............................................................................. 13 Department Budget
2026-27 Departmental Budgets........................................................................... 24 2026-27 04 Dept1 100 General Government...................................................... 28 2026-27 04 Dept1 110 City Council..................................................................... 35 2026-27 04 Dept1 130 City Attorney................................................................... 40 2026-27 04 Dept1 140 City Manager/Clerk......................................................... 44 2026-27 04 Dept1 141 HR................................................................................... 49 2026-27 04 Dept1 150 Finance........................................................................... 53 2026-27 04 Dept1 151 Gen'l Srvc....................................................................... 58 2026-27 04 Dept1 620 Debt Services................................................................. 63 2026-27 04 Dept1 Other General Government Activities.................................... 68 2026-27 04 Dept2 200 Public Safety Cover......................................................... 70 2026-27 04 Dept2 210 PD Admin........................................................................ 77 2026-27 04 Dept2 220 PD Patrol......................................................................... 81 2026-27 04 Dept2 230 Communication............................................................... 86 2026-27 04 Dept2 240 CSO................................................................................ 90 2026-27 04 Dept3 300 PW & Plng....................................................................... 95 2026-27 04 Dept3 310 Engr & Bldg................................................................... 101
2026-27 04 Dept3 320 PW Maint...................................................................... 108
2026-27 04 Dept3 410 Planning........................................................................ 114
2026-27 04 Dept3 800 Facility Operations........................................................ 123
2026-27 04 Dept5 510 Recreation..................................................................... 131
Supplementary
2026-27 07 Appendix......................................................................................... 139
2026-27 07 Glossary......................................................................................... 147
2026-27 07 Resolutions..................................................................................... 159

Navigating Through the Digital Budget
Town of Colma, California www.colma.ca.gov
IntroductionFY 2026-27 Budget
Colma FY 2026-27 Proposed Budget 1
City Manager's MessageTO: Mayor and Members of the City CouncilFROM: Dan Barros, City ManagerMEETING DATE: May 13, 2026 SUBJECT: FY 2026-27 Proposed BudgetMayor Slaughter, Members of the City Council, and the residents and visitors of Colma, I am pleased topresent the FY 2026-27 Proposed Budget for the Town of Colma. The proposed budget continues the Town’slong history of presenting a financial plan that aligns with the Town’s values while ensuring the highest level ofservice for our community. The following values guided the preparation of the budget: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 https://www.colma.ca.gov/departments/.The Town of Colma prides itself on our dedication to maintaining and enhancing a strong sense of communityand partnering with our business community to promote and encourage commerce for the betterment of ourentire community. FY 2025-26 Key Accomplishments On March 26, 2025, the City Council adopted a new Strategic Plan following the final update and close-out ofthe prior FY 2023-25 Strategic Plan on February 26, 2025. On February 25, 2026, Staff provided an update tothe FY 2025-27 Strategic Plan to City Council.Our Strategic Plan is divided into five (5) areas Resiliency, Operations, Economic Development,Community, and Infrastructure. RESILIENCY

OPERATIONS
The Town was successful in passing Measure AA at the November 2024 General Election whichincreased the Town’s Sales Tax by one half (½) cent. Sales tax revenue receipts for FY 2025-26 year-to-date are approximately $1.2 million through December 2025, in line with budgeted $2.3 million.

1. The Administrative Services Director position was filled in September 2025 with the hiring of NathanBassett.2.

Following approval during the FY 2025-26 Mid-Year Budget review, the City Manager’s Office completedthe hiring process for a new Management Analyst position. The selected candidate is expected to start inJuly.

3. Peninsula Clean Energy (PCE) projects to install solar canopies at Town Hall and the Police Department,as well as a solar array at Town Hall, are near completion, pending connection of the Town Hall solarpanels to the electric grid.

4. NBS has been retained to update the current cost of services for all departments. The Cost-of-Servicestudy (fee study) is near completion and will be presented to City Council for adoption in late Spring orSummer 2026.

5. On April 22, 2026, the City Council approved a contract to implement ERP Pro 10 from TylerTechnologies. Staff anticipates implementation to begin in May or June 2026, with an anticipated go-live1.

Colma FY 2026-27 Proposed Budget 2

ECONOMIC DEVELOPMENT
COMMUNITY Recreation Highlights of 2025-2026:
date of July 1, 2027.The City Clerk’s Office began implementation of a new agenda management system and will go live inSummer 2026.2.

The City Clerk’s Office started an upgrade to the Town’s codification process. The transition to the newonline platform is anticipated for completion in Fall 2026.3.

The Town continues to utilize Laserfiche for the ongoing digitization of official records.4.The Police Department has begun using drones, with implementation currently ongoing.5.An additional Police Officer has been hired, for a total of 13 sworn officers on staff.6.The Smart Corridor Project in Northern San Mateo County to construct and install various corridorenhancements is near completion. The project is a partnership including the City/County Association ofGovernments (C/CAG), Daly City and Colma.

7. On April 22, 2026, the City Council approved the Town’s Title VI Plan, which details procedures fordocument translation, and interpretation for provision of services. The plan was developed by MIGconsultants in concert with staff and reviewed at a City Council study session on March 11, 2026.

8. The Town conducted a review of all computer hardware in Fall 2025 to ensure that Town staff were usingthe latest operating software system. The review resulted in replacement of 16 computers, and upgradeof 22 others to the latest operating system.

9. Since July 1, 2025, the Town completed recruitments resulting in the hire of 21 new full-time and part-time employees.10.

The Town contracted with Kingston Media to create a series of six (6) short commercials for televisionand social media distribution.1.

In October 2025, a City Council Study Session was held on cannabis and it’s potential for futurebusiness opportunities in the Town. Council directed staff to hold outreach meetings to obtain communityfeedback, with the first outreach meeting held on April 9, 2026.

2. Discussions regarding the cardroom expansion of Lucky Chances are ongoing. Senate Bill 549 createduncertainty around the future sustainability of the cardroom.3.

The Town launched TextMyGov, a new communication platform for mass text messaging.4.

Recreation staff continue to reach out to schools within the Jefferson Elementary School District (JESD)that serve the Colma Community. During school events staff have "tabled" to pass out flyers andpromote recreation programs.

1. In the Fall of 2025, the Town collaborated with Veterans Village to conduct multiple “ID Days” in supportof the Town’s Cab Connect Program.2.

In November 2025, staff hosted a Veterans Day Celebration where four (4) new veterans were added tothe Veteran Plaque.3.

The department invited the Colma Fire Protection District by to participate in more community eventssuch as the Town Picnic, Trunk or Treat, and the Tree Lighting.4.

In Summer 2025, staff introduced a new Senior Strength and Cardio class for older adults and PickleBall lessons. Staff also hosted their annual Family Field Day, encouraging families and the community toget active and enjoy the local parks.

5. Through a scrapbook and journaling club, staff provided a creative outlet for participants to reflect ontheir experiences and improve their emotional well-being.6.

The Recreation department established Colma’s first lending library at Sterling Park. This initiativepromotes overall wellness by providing a positive outlet for reflection and reducing stress by reading.7.

Staff launched “Brews and Bingo”, modern take on the classic game to bridge the gap between youngerand older adults. The event fosters community bonds and helps reduce isolation in a fun and welcomingenvironment.

8. Colma FY 2026-27 Proposed Budget 3

INFRASTRUCTURE
FY 2026-27 Overview The FY 2026-27 Proposed Budget continues to meet the needs of the community while allowing for a strongfinancial base from which to make future decisions. The City’s General Fund anticipates receivingapproximately $24.9 million in revenues. The largest source of revenue is Sales Tax, which is estimated at $19.2 million next fiscal year, an increase of$662,000 or 3.6% from FY 2025-26. This is primarily due to implementation of the new Measure AATransaction Tax approved in November 2024, and increase of sales at local businesses. The second largestsource of revenue is Cardroom taxes at $4.2 million. Both revenue sources have rebounded from thepandemic impact primarily felt between 2020 to 2023 and shown moderate growth in recent years. Propertytaxes are projected at $636,000 in FY 2026-27, in alignment with FY 2024-25 Actuals, which is a 15.7%increase over FY 2025-26. General Fund expenditures are expected to be approximately $24.5 million in FY 2026-27. The primarychanges in this budget year are related to higher pension and healthcare expenses, implementation of thenew memorandum of understanding (MOU) with the Colma Peace Officers’ Association and the associatedlabor cost increases, and inflation related cost increases for goods. The City Manager’s Office proposes adding two (2) full-time positions be: a Public Works Director and aPlanning Manager. Based on service demand, the Town seeks to transition these functions from contractedconsultants to permanent staff. The changes included in this year’s budget are as follows (amounts rounded to the nearest $1,000): Personnel PERS Unfunded Accrued Liability (UAL) for Miscellaneous Personnel – Increase of $41,000 to $318,000for annual UAL pre-payment amount split among all departments by proportion of personnel, not including To foster intergenerational bond, staff hosted Grandparents Day where grandkids and grandparentscame together to socialize, create crafts, and create connections.9.

Staff transitioned its traditional pumpkin carving event, which primarily served youth ages 12 and under,into a “Family Pumpkin Carving” program to engage participants of all ages. This initiative encouragedintergenerational participation, strengthened family bonds, and promoted community connection.

10. The Town awarded the contract for the Residential Street Light project at the April 8, 2026, City CouncilMeeting, and replacement of the streetlights will begin in Summer 2026.1.

The Serramonte Road Diet Project is currently in the process of acquiring easements to install thenecessary infrastructure and equipment.2.

El Camino Real Bicycle and Pedestrian Improvement Project: The PA&ED phase of the project isanticipated to conclude by December 2026. Following this, the project will transition into the Plans,Specification and Estimate (PS&E) phase. The San Mateo County Transit Authority has awarded theTown $15.3 million through a Measure A grant to help fund this.

3. Irrigation systems for the El Camino Real and Lawndale Boulevard medians are now repaired andoperational.4.

Staff is continuing to update the Town's Sanitary Sewer Management Plan (SSMP) in Spring 2026. CityCouncil will consider the Smoke Testing contract for approval on May 8, 2026.5.

As part of the Urban Tree Master Plan, tree maintenance activities have begun in the Sterling Parkneighborhood and will expand throughout Colma.6.

The Police Department purchased two (2) new patrol vehicles.7.Servers and other IT equipment were replaced at Town Hall.8.

Colma FY 2026-27 Proposed Budget 4
sworn officers. City Council Special Departmental Expense – Decrease of $54,262 to remove funding added for Colma 100 YearAnniversary Celebration activities. City Manager/City Clerk Personnel – Decrease of $174,000 with reorganization of one Administrative Technician II to Planning.Election Expense – Increase of $15,000 for November Municipal Election.Special Departmental Expense – Increase of $4,000 for Senate Bill 707 requirements.Conferences & Meetings – Increase of $11,000, due to transfer of $5,000 from Training expense, andincreases for conference travel for the City Manager/City Clerk team. Finance Subscription Fees – Increase of $74,000, due to transfer of $55,000 from Computer Expenses & Servicesto cover OpenGov, Debtbook, and TrueComp subscriptions, and $19,000 increase primarily attributable tochange in TrueComp pricing. General Services Communications – Increase of $8,000 to align with FY 2024-25 Actuals.Utilities – Increase of $20,000 to align with FY 2025-26 expense trend.Consulting/Contract Services – Increase of $50,000, including $25,000 for translation and interpreterservices for Title VI Plan implementation, and $25,000 for compliance with the ADA Title II web accessibilityrequirements.Liability Insurance – Increase of $36,000 or 3.25% for liability and worker’s compensation insurance. Human Resources Training – Increase of $3,000 for participation in the Leadership San Mateo cohort.Consulting/Contract Services – Increase of $30,000 for recruitment expense related to Public WorksDirector and Planning Manager positions. Police PERS UAL for Public Safety personnel – Increase of $103,000 for annual UAL pre-payment amount of$927,000 split proportionally among Police Department divisions.Subscription Fees – Increase of $223,000 due to transfer of $213,000 from Computer Expenses &Services for the Axon contract, and $10,000 increase for Visual Flight Rules (VFR) training kit from Axon.Part-Time Staff – Increase of $20,000 for Police Dispatch Division, to supplement Dispatch staffing withretired personnel.Equipment Rental – Increase of $4,000 for copier rental transferred from Computer Expenses & Services. Public Works Personnel – Increase of $293,000 for addition of full-time Public Works Director position, offset by decreasein Professional Engineering Services.Consulting/Contract Services – Increase of $20,000 for consulting contracts.Computer Expenses & Services – Decrease of $5,000 due to transfer of Arbor Pro subscription to theSubscription Fees account.

Colma FY 2026-27 Proposed Budget 5
Landscape Maintenance – Increase of $16,000 for maintenance expenses due to contractor CPI increaseand material cost increases.Street Signs & Pavement Markings – Increase of $5,000 for street sign replacement, roadway stripping andholiday decoration cost increases.City HallGas and Electricity – Decrease of $22,000 due to installation of new solar array and solar canopy atCity Hall.Water – Increase of $5,000 for water due to increased water usage and alignment with current rateincreases.Building Interior Maintenance & Repair – Increase of $3,000 due to increased maintenance needs atCity Hall. Sterling ParkSupplies – Increase of $2,000 for CPI increases in material costs.Building Interior Maintenance & Repair – Increase of $25,000 for minor repairs, painting, floor cleaning,and new window coverings.Building Exterior Maintenance & Repairs – Decrease of $15,000 for exterior maintenance & repair dueto maintenance cycles.MuseumHeat, Ventilation, & Air Conditioning (HVAC) – Increase of $5,000 for HVAC repairs at Sterling Park dueto system age.Community CenterGas & Electricity – Increase of $20,000 due to ZP system.Supplies – Increase of $8,000 due to CPI cost increases from service provider, and contract costchanges.Janitorial Services – Increase of $2,000 due to annual CPI cost increases.Police StationGas & Electricity – Decrease of $25,000 due to installation of solar canopies at the Police Department.Water – Increase of $1,000 for water due to increased water usage and alignment with current rateincreases.Janitorial Services – Increase of $2,000 due to annual CPI cost increases.Building Interior Maintenance & Repair – Increase of $6,000 for minor repairs, painting, floor cleaning,and new window coverings.Building Exterior Maintenance & Repairs –Increase of $3,000 for exterior maintenance & repair due tomaintenance cycles.Corporation YardGas & Electricity – Increase of $1,000 due to CPI increase and current year usage. Planning Personnel –Planning Manager – Increase of $221,000 for addition of 1.0 FTE Planning Manager, offset by decreasein Professional Planning Services.Administrative Technician II - Increase of $174,000 with reorganization of 1.0 FTE AdministrativeTechnician II from City Manager/City Clerk.Professional Planning Services – Decrease of $209,000 due to incremental increase of $12,000 anddecrease of $221,000 for Planning Manager offset.Bank / Credit Card Charges – Increase of $2,000 due to increased usage of credit cards for planning fees. Recreation Postage – Increase of $2,000 for LiveWire mailings and postage cost increases.Community Services – Increase of $10,000 to due to continuing emphasis on providing high qualityprograms.

Colma FY 2026-27 Proposed Budget 6
Holiday Events – Increase of $10,000 to $62,700 which was reviewed and approved by the City Council onApril 8, 2026.Equipment Purchases – Decrease of $33,000 due to removal of budget for prior year one-time equipmentpurchases. Non-Departmental General Fund Transfer to Capital Improvement Fund – Decrease of $121,000 in transfer to CapitalImprovement Fund due to reduced project budget requirements for Fiscal Year 2026-27.General Fund Transfer to Street Capital Fund – Decrease of $1,703,000 in transfer to Street Capital Funddue to reduced project budget requirements for Fiscal Year 2026-27.General Fund Transfer to Sewer Operating Fund – Decrease of $47,000 to Sewer Fund due to expirationof Sewer Fund subsidy phaseout. FY 2026-27 Capital Project Appropriations Proposed For Fiscal Year 2026-27, the primary focus in the CIP will be to complete existing capital projects for closeout.Only one new project is proposed, the IT Systems Assessment, which is intended to provide a thoroughaccounting of all IT hardware and software systems in the Town, their useful life, and the replacement cycle.Staff are proposing that the following amounts be appropriated for CIP projects in FY 2026-27. The GeneralFund transfer for capital projects would be $1,097,164. The Annual Roadway Rehab Allocation is proposed tobe funded through Measure A, Measure W, and Gas Tax, with the El Camino Real Sustainable Streets(Segment A) Design project receiving $370,500 in Congressionally Directed Spending (CDS) funding and$48,002 in General Fund transfer appropriations. The remaining projects would be fully funded through aGeneral Fund transfer. Fund 31 – Capital Improvements Lighting District Transfer Project - $50,000Public Arts Program - $250,000Equipment Reserve Project - $390,962Town’s IT Infrastructure Upgrades - $83,200Waste Haulers Franchise Project - $175,000New Project: IT Systems Assessment - $150,000 Fund 32 – Street Capital Annual Roadway Rehab Allocation - $121,000El Camino Real Sustainable Streets (Segment A) Design - $418,502 Acknowledgements In closing, I want to thank the City Council for its policy leadership through a year of challenges and changes.This document demonstrates how the difficult choices the City Council has made throughout the past fewyears continue to benefit the Town. It is a privilege to help implement your vision for the Town and to provide agovernment that our community can be proud of. A budget cannot be completed without the teamwork of all involved. I would like to thank the DepartmentHeads for their partnership in developing a budget that serves the needs of our community after a period oftransition in the Finance Department. Signed by Dan Barros (City Manager) Colma FY 2026-27 Proposed Budget 7
Major CapitalThe Town has a rolling 5-year capital program. Thismeans, each year as part of the budget process, thedepartment will assess and add a year to the capitalprogram. Additionally, the unspent budget in thecurrent year is automatically rolled over to the budgetyear. The following is the FY 2026-2027 Capital Program.More information will be available with the publicationof the Capital Improvement Plan section in theAdopted Budget.

Colma FY 2026-27 Proposed Budget 8
Colma ProfileColma History
More information about Colma history is available at the Colma Historical Association website athttps://www.colmahistory.com/history.htm Map of Colma
Curtesy of Google Map Colma is located 11 miles South of San Francisco and 47 miles north of San Jose.

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ColmaColma, CA
Colma FY 2026-27 Proposed Budget 9
Land Use
Colma FY 2026-27 Proposed Budget 10
Colma Census Data
Population Growth Race and Ethnicity
Source data: Population Data per US Census plusCurrent Year per Department of FinanceSource data: California Department of Finance Age Ranges Education Level Attached forPopulation 25 and Over Source data: California Department of FinanceSource data: U.S. Census Personal Income and UnemploymentServices Offered
Source: ESRI - Demographic Estimates and USCensus
Colma FY 2026-27 Proposed Budget 11
Major Employers in Colma Major Industry GroupThe data below are arranged in alphabetical order. Ashley HomeStore (General Consumer Goods)Best Buy (General Consumer Goods)Black Bear Diner (Restaurants and Hotels)Cadillac (Auto and Transportations)Car Max (Auto and Transportations)Cypress Lawn (Cemeteries)Home Depot (General Consumer Goods)Home Depot Pro (General Consumer Goods)Honda of Serramonte (Auto and Transportations)Kohl’s (General Consumer Goods)Lexus of Serramonte (Auto and Transportations)Lucky Chances (Leisure/Entertainment)Serramonte Ford (Auto and Transportations)Stewart Chevrolet Chrysler Dodge Jeep Ram(Auto and Transportations)Target (General Consumer Goods)Tesla (Auto and Transportations) Auto and Transportations (51)General Consumer Goods (77)Building and Construction (6)Restaurants and Hotels (28)Business and Industry (10)Food and Drugs (4)Cemeteries (16)Leisure/Entertainment (3) Reasonable AccommodationUpon request, this publication will be made available in appropriate alternative formats to persons withdisabilities, as required by the Americans with Disabilities Act of 1990. Any person with a disability, whorequires a modification or accommodation to view the document, should direct such a request to NathanBassett, Administrative Services Director, at 650-997-8300 or [email protected] Please allow twobusiness days for your request to be processed.

Town of Colma
1198 El Camino Real
Town Website
Colma FY 2026-27 Proposed Budget 12
The FY 2026-27 Budget includes a projection of $27.49 million in total revenues excluding transfers for allfunds and a budget request of $26.85 million in total expenditures, which consists of $24.74 million inOperating Expenditures, $295,000 in annual Debt Service (Town Hall Certificate of Participation) and $1.81million in Capital Improvement Projects (combine of Capital Program Funds and Internal Service Funds).

Budget Development
The Budget Development Process begins in February with the mid-year financial update and budget review.Market and economic indicators, by mid-year, provide the foundation for the following fiscal year's budget. ForFY 2026-27, the prior year mid-year financial update was presented at the February 11, 2026, Regular CityCouncil meeting. Each department received the budget instructions for the FY 2026-27 budget developmentwith the following assumptions. Base Operation: The budget should be consistent with historical data (4-year average) and economictrends (CPI), limiting increases to 3% unless specific justification is provided. Personnel costs incorporateCouncil-approved COLAs and average benefit increases (5%). Program Assumptions: Programs above the base operation should align with the 2025-2027 StrategicPlan. The plan and the status update are available at https://www.colma.ca.gov/strategic-plan/ Colma Strategic Plan: The Colma Strategic Plan summarizes the Town’s near-term priorities. Every 2.5years, the City Manager presents the organization’s goal for the next three years based on community anddepartment input. The document is reviewed and discussed in a public meeting in February. Inputs fromthe City Council and the public is incorporated in the document and adopted in a subsequent City Councilmeeting. The goals set in the Strategic Plan is then used to develop the Town’s operating and capitalbudget. In between strategic plan development, the Town reviews and update the plan in February andadjusts as needed. Economic Assumptions: The budget accounts for the operating impact from local, regional, national, andglobal influences. More information is available in the "Economic Assumption" section of this document. Other Guiding Documents: The Town of Colma has other guiding documents that impact the annualbudget development, including the Colma Budget Procedures & Reserve Policies, Unfunded LiabilitiesStrategies, Sewer Fee Study, and Economic Development plans.

Town of Colma, California www.colma.ca.gov
Budget OverviewFY 2026-27 Budget
Colma FY 2026-27 Proposed Budget 13
The following chart shows the budget development timeline for FY 2026-27.

The departments reviewed and presented their preliminary operating and capital budget to the City Managerfor review by April. The preliminary operating budget is being presented to the public at the May 13, 2026,Regular City Council meeting for review and discussion. The preliminary capital program will be presented tothe public during the May 27, 2026, Regular City Council meeting for review and discussions. Feedback fromboth budget study sessions will be collected and incorporated into an amendment to the Proposed Budget,which will be presented at the June 10, 2026, Regular City Council meeting. The final budget for adoption willinclude any feedback from the preceding City Council meetings and a summary of changes. Basis of Budgeting The budget numbers developed are based on a modified-accrual basis; where revenues are recorded whenthe amount is known and available, and the expenditures are recorded when the related liability is incurred.Although the Sewer Enterprise, City Facilities Enterprise, and the Fleet Replacement funds use the full accrualbasis of accounting in the audited financial statements, for the purposes of the budget development, themodified accrual basis is used for all funds. Economic Assumptions for FY 2026-27 As a financial planning document, the Town of Colma considers global and local economic conditions in thedevelopment of the FY 2026-27 budget. The global economy has been turbulent over the past few years, with pullbacks in federal spending, andemployers introducing AI into their business models. High property values and increases in interest rates haveimpacted homebuying, though that hasn't spread to the wider economy to date. The Federal Reserve hasbeen debating fiscal policy with a split in whether to raise or lower interest rates based on inflationarypressures from oil price spikes this year, and a lack of meeting the 2% inflationary threshold over the past fewyears. The FY 2026-27 non-personnel expenditures account for the higher inflationary cost. The job market continues to be strong and companies across the board is having difficulty filling vacantpositions with qualified candidates. As a result, the Town’s FY 2026-27 expenditure budget consists ofcontingency budgeting in the salaries, wages, and benefits in anticipation of upcoming retirements.

Colma FY 2026-27 Proposed Budget 14
The Colma 2025-2027 Strategic Plan was approved by the City Council on March 26, 2025. The plan includedfinding new revenue sources, enhancing public infrastructure, and partnering with local businesses to build astronger local economy.

Colma FY 2026-27 Proposed Budget 15
Budget Analysis
The budget assumes full operations and adds in contingency. A budget-to-budget analysis provides operationalchanges without needing to address vacancies and operational interruptions during the year. An estimatedactual-to-budget comparison provides good economic indicators on how the current year's operation willperform and how that will impact the following budget year. For this reason, estimated actual to budgetcomparison is great for revenue analysis and budget to budget comparison is more informative when assessingoperations.

Town-Wide Financial Summary for Fiscal Year
The FY 2026-27 Budget projects the Town will receive $27.49 million in revenues for all funds and will need$26.85 million for operation, debt, and capital improvements.

Revenues and Expenditures (All Funds)
Colma FY 2026-27 Proposed Budget 16
The bar chart shows the Town's revenues and expenditures from FY 2023-24 to FY 2026-27. There is oneinstance where the orange bar is taller than the green. In this year the Town drew down on reserves.  In responseto the COVID-19 pandemic, the Town deferred most capital projects to retain reserves. As a result, the Townexperienced surpluses in FY 2023-24 and FY 2024-25. In FY 2025-26, the Town drew down on reserves to fundthe capital program, and has reduced the transfers to capital in FY 2026-27 in order to focus on projectcompletion in the capital program.

Updated On 8 May, 2026
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$ 28,862,574 $ 30,066,868 $ 36,969,960 $ 27,492,833
22,266,403 23,537,369 49,595,516 26,849,779
$ 6,596,171 $ 6,529,499 $ -12,625,557 $ 643,054
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Expenses
Revenues Less Expenses
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Revenue Assumptions
The Town uses the following assumptions for each of the revenue categories above:Sales tax revenues are based on information provided by the Town’s tax consultant, HdL, and anticipatedcommercial and retail changes within Town. Information regarding commercial and retail change come fromPlanning, Building, and Engineering divisions.Cardroom tax revenues are budgeted at the 5-year historical average, excluding the anomaly for part ofFY 2019-20 and FY 2020-21 resulted from the COVID-19 pandemic and consequent Shelter-in-Placeorder.

Colma FY 2026-27 Proposed Budget 17
Property and other taxes are budgeted historical trends and the 2% Prop 13 limitation.Licenses and permits based on 5-year historical average (less any one-time major development in thelast five-years).Fines and Forfeitures are set at prior year’s budget.Use of money and property includes interest earnings and rental income. Rental incomes are budgetedat 5-year historical average. The Town did not budget for interest earnings in FY 2026-27. Due to theuncertainty in the stock market and Federal Reserve rate, the Town wanted to stay conservative this fiscalyear and did not budget for interest earnings. Previously, the Town applied a 1% to 2% on anticipated cashbalance at the end of the fiscal year.Revenues from other agencies consists of mainly grants for projects. These grants includes an awardletter or agreement and includes the grant award as revenue.Charges for currents services consists of sewer charges and other charges for services. Sewer chargesare based on actual treatment costs due to the City of South San Francisco and Daly City, plus the$250,000 annual sewer charges approved by the City Council. Other charges for services are budgetedbased on 5-year historical average.Allocations are set by City Council policies.Other revenues are set at prior year’s budget, less any one-time payments. This category includes sale ofproperty, capital transfer when the Town established the two Enterprise Fund operations.

Expenditures by Department for All Funds
Updated On 8 May, 2026
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Debt Services
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Colma FY 2026-27 Proposed Budget 18
Updated On 8 May, 2026
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$ 18,619,104 $ 19,364,564 $ 22,338,326 $ 23,213,722
9,388,998 9,392,205 10,699,505 10,793,290
4,537,274 4,897,814 5,606,686 5,956,377
1,460,678 1,409,699 1,642,207 1,861,376
1,059,489 1,219,992 1,508,923 1,472,900
825,468 858,053 994,000 1,018,450
614,867 768,469 952,218 1,145,190
732,330 818,122 934,787 966,139
0 210 0 0
299,144 297,444 291,218 295,218
$ 18,918,248 $ 19,662,007 $ 22,629,544 $ 23,508,940
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Operating Budget
Police
Administration
Public Works Maintenance
Recreation
Engineering & Building
Planning
Facilities
Other: Non-Departmental
Debt Services
Total
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General Fund Budget
For FY 2026-27, the General Fund is projected to receive $24.95 million in revenues, spend $22.88 million inoperations, and transfer $1.63 million to support capital, debt, and sewer programs. After transfers, theGeneral Fund will have a surplus of $0.44 million. General Fund Revenues & Expenditures (No Transfer) Colma FY 2026-27 Proposed Budget 19
Updated On 8 May, 2026
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$ 25,443,705 $ 25,638,044 $ 24,220,339 $ 24,946,867
18,372,320 19,090,193 22,081,837 22,875,713
$ 7,071,384 $ 6,547,851 $ 2,138,502 $ 2,071,154
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Revenues Less Expenses
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Inter-Fund Transfers Summary
The transfer summary table below is the historical summary of transfers in and out of the General Funds. Thisincludes Fund 11 and 12. Fund 11 is the general fund operating fund. Fund 12 is where the Town records CityCouncil committed reserves per the Colma Administrative Code reserve policy. Fund 19 houses all COVID-19-related activities, and was closed in FY 2025-26. The second table summarizes the FY 2026-27 inter-fund transfers for all Town funds.

Colma FY 2026-27 Proposed Budget 20
Updated On 8 May, 2026
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(99004) Transfers Out (To …
(99009) Transfers Out (To …
(99005) Transfers Out (To …
(99006) Transfers Out (To …
(99011) Transfers Out (To S…
(99014) Transfers Out (To C…
(99010) Transfers Out (To S…
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$ 769,000 $ 970,000 $ 1,170,000 $ 1,049,162
121,000 750,000 1,871,550 169,002
298,753 296,952 291,218 295,218
118,631 622,189 0 0
168,670 96,817 132,430 84,953
87,353 88,702 96,489 156,247
0 0 300,300 0
$ 1,563,406 $ 2,824,660 $ 3,861,987 $ 1,754,582
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(99004) Transfers Out (To CIP Fund 31)
(99009) Transfers Out (To Street Capital Fd)
(99005) Transfers Out (To Debt Service)
(99006) Transfers Out (To General Fund Reserve)
(99011) Transfers Out (To Sewer Ops)
(99014) Transfers Out (To COPS Grant)
(99010) Transfers Out (To Sewer Cip)
Total
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Colma FY 2026-27 Proposed Budget 21
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Capital Project Funds
Debt Service Funds
Enterprise Funds
General Fund
Special Revenue Funds
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$ 890,000 $ 1,720,000 $ 3,041,550 $ 1,218,164
298,753 296,952 291,218 295,218
168,670 96,817 432,730 84,953
-118,631 622,189 0 0
87,353 88,702 96,489 156,247
$ 1,326,144 $ 2,824,660 $ 3,861,987 $ 1,754,582
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Capital Project Funds
Debt Service Funds
Enterprise Funds
General Fund
Special Revenue Funds
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Projected Reserve Balance
The tables below shows the reserve balance by fund categories. Of all the fund categories below, the FY2026-27 Budget includes appropriations for the General Funds, Special Revenues Funds, Debt ServiceFunds, Capital Funds, Internal Service Funds, and Enterprise Funds. General Fund total reserve (fund) balance increased by 8% from FY 2025-26 Estimate.

Colma FY 2026-27 Proposed Budget 22
Reasonable AccommodationUpon request, this publication will be made available in appropriate alternative formats to persons withdisabilities, as required by the Americans with Disabilities Act of 1990. Any person with a disability, who requiresa modification or accommodation to view the document, should direct such a request to Nathan Bassett,Administrative Services Director, at 650-997-8300 or [email protected] Please allow two business daysfor your request to be processed.

Town of Colma
1198 El Camino Real
Town Website
Colma FY 2026-27 Proposed Budget 23
The Town's operation is made up of four main functions:

The City Manager has signing authority up to $75,000. Contract value in excess of $75,000 requires CityCouncil approval. Aside from Recreation, there are multiple departments/divisions within each of the functionsabove.

General Government,1. Public Safety,2. Public Works & Planning, and3. Recreation4.

Organizational Chart

Town of Colma, California www.colma.ca.gov
Departmental BudgetFY 2026-27 Budget
Colma FY 2026-27 Proposed Budget 24
Colma FY 2026-27 Proposed Budget 25
Departmental Relationship
The Town's General Fund supports majority of the Town's operations. Below shows the relationship of eachdepartment to the various Town funds, including the percent of support from each fund.

Colma FY 2026-27 Proposed Budget 26
Reasonable AccommodationUpon request, this publication will be made available in appropriate alternative formats to persons withdisabilities, as required by the Americans with Disabilities Act of 1990. Any person with a disability, who requiresa modification or accommodation to view the document, should direct such a request to Nathan Bassett,Administrative Services Director, at 650-997-8300 or [email protected] Please allow two business daysfor your request to be processed.

Town of Colma
1198 El Camino Real
Town Website
Colma FY 2026-27 Proposed Budget 27
General Government comprises of the following departments/divisions:City Council (110),City Attorney (130),City Manager & Clerk (140),Human Resources (141),Finance (150),General Services (151),Debt Services (620), andOther General Government Activities. All departments and divisions within the General Government function are fully supported by the General Fund(11), with the Debt Services (620) department housed under the Debt Service Fund (43) and supportedthrough annual transfers from the General Fund.

Revenue Summary
The General Government function is mainly supported by General Fund. The Town receives insurancereimbursements for workers' compensation, general liability, and property claims. The budget for insurancereimbursement is $50,000. The Town received one-time COVID grant funding in FY 2020-21 and FY 2020-21 as part of the COVID ReliefFund (CRF) and the American Rescue Plan (ARPA) grants.

Town of Colma, California www.colma.ca.gov
General GovernmentFY 2026-27 Budget
Colma FY 2026-27 Proposed Budget 28
Updated On 8 May, 2026
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Other Revenues - GG
Intergovernmental - General
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$ 101,982 $ 70,081 $ 50,000 $ 50,000
5,000 64,110 5,000 5,000
$ 106,982 $ 134,191 $ 55,000 $ 55,000
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Intergovernmental - General
Total
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Colma FY 2026-27 Proposed Budget 29
Expenditure SummaryFY 2026-27 General GovernmentBudget by Categories FY 2026-27 General GovernmentBudget by Department
The total general government budget for FY 2026-27is $6,251,595. The salaries, wages, & benefitscategory represents 45% of the total generalgovernment budget. It supports 9.0 FTEs, and the 5City Council members. The professional & contractual services budget of$2,347,553 category includes $1.2 million ininsurance-related cost. Key changes in majorgeneral government expenditures categories will bediscussed further in the respective departments.

The three largest departments/divisions within thegeneral government function include CityManager/City Clerk at 31%, General Services at28%, and Finance & HR at 23% of the total budget.More information is available in the departmentalbudget narratives.

Expenditure by Categories
Colma FY 2026-27 Proposed Budget 30
Updated On 8 May, 2026
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Capital Purchases & Improv…
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Funds   Departments  
Data
$ 2,118,792 $ 2,187,376 $ 2,583,589 $ 2,782,349
1,845,247 2,054,695 2,223,559 2,347,553
564,033 649,574 781,884 812,350
295,669 291,619 291,218 291,318
12,677 11,994 17,654 18,025
$ 4,836,418 $ 5,195,258 $ 5,897,904 $ 6,251,595
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Professional & Contractual Services
Supplies & Services
Debt Service
Capital Purchases & Improvements
Total
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Expenditures by Department
Colma FY 2026-27 Proposed Budget 31
Updated On 8 May, 2026
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(140) City Manager/City Cle…
(151) General Services
(150) Finance
(110) City Council
(130) City Attorney
(141) Human Resources
(620) Debt Service-COPs
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History  
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$ 1,461,313 $ 1,490,505 $ 1,779,430 $ 1,923,664
1,483,340 1,584,153 1,651,599 1,769,393
655,634 898,999 959,641 1,060,171
342,022 375,009 468,865 420,114
308,861 321,334 415,649 415,649
286,104 227,814 331,502 367,386
299,144 297,444 291,218 295,218
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(140) City Manager/City Clerk/Admin
(151) General Services
(150) Finance
(110) City Council
(130) City Attorney
(141) Human Resources
(620) Debt Service-COPs
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Expenditure by Fund
Colma FY 2026-27 Proposed Budget 32
Updated On 8 May, 2026
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$ 4,537,274 $ 4,897,814 $ 5,606,686 $ 5,956,377
299,144 297,444 291,218 295,218
$ 4,836,418 $ 5,195,258 $ 5,897,904 $ 6,251,595
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Debt Service Funds
Total
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Reasonable AccommodationUpon request, this publication will be made available in appropriate alternative formats to persons withdisabilities, as required by the Americans with Disabilities Act of 1990. Any person with a disability, whorequires a modification or accommodation to view the document, should direct such a request to NathanBassett, Administrative Services Director, at 650-997-8300 or [email protected] Please allow twobusiness days for your request to be processed.

Colma FY 2026-27 Proposed Budget 33
Town of Colma
1198 El Camino Real
Town Website
Colma FY 2026-27 Proposed Budget 34
Department Description
The City Council Department is part of the General Government function and is primarily funded through theGeneral Fund (Fund 11).

As the elected legislative body for the Town of Colma, the City Council plays a critical leadership role inshaping 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 andresolutions that establish regulations and guide community standards. Examples of legislative actionsinclude 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 ofdirectors, establishing policies and strategic direction for the organization. The Council sets goals for theCity Manager and City Attorney, determines overall staffing levels, and approves the budget. Under theCouncil-Manager form of government, the Council does not participate in day-to-day administrativeoperations, 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 andmake fair, impartial decisions on certain regulatory matters. This includes decisions on land useapplications, such as use permits, and actions like revocation of permits. In these cases, the Council maybe obligated to follow strict procedural requirements or exercise limited discretion. Representative – Council Members serve as official representatives of the Town in a variety ofintergovernmental and regional forums. While acting in this role, Council Members follow the direction andpolicy set by the full Council. They represent the Town on boards, committees, and commissions such asthe San Mateo County Council of Cities and other regional bodies.

Town of Colma, California www.colma.ca.gov
City CouncilGeneral GovernmentFY 2026-27 Budget
Colma FY 2026-27 Proposed Budget 35
Staffing
The City Council consists of five at-large memberselected to serve overlapping four-year terms. Eachyear, the Council selects one of its members to serveas Mayor.

Category 2027
City Council 5
Revenue Summary
City Council operation is entirely funded by General Fund revenues.

Expenditure SummaryFY 2026-27 City Council Budget
2026-27 City Council Staffing
Colma FY 2026-27 Proposed Budget 36
The total City Council budget for FY 2026-27 is $420,114. The City Council budget has two expenditurescategories, salaries, wages, & benefits and supplies & services. The salaries, wages & benefits category represents 52% of the totalCity Council budget.

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$ 206,792 $ 204,857 $ 218,351 $ 217,084
135,230 170,152 250,514 203,030
$ 342,022 $ 375,009 $ 468,865 $ 420,114
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Colma FY 2026-27 Proposed Budget 37
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$ 342,022 $ 375,009 $ 468,865 $ 420,114
$ 342,022 $ 375,009 $ 468,865 $ 420,114
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Reasonable AccommodationUpon request, this publication will be made available in appropriate alternative formats to persons withdisabilities, as required by the Americans with Disabilities Act of 1990. Any person with a disability, whorequires a modification or accommodation to view the document, should direct such a request to NathanBassett, Administrative Services Director, at 650-997-8300 or [email protected] Please allow twobusiness days for your request to be processed.

Colma FY 2026-27 Proposed Budget 38
Town of Colma
1198 El Camino Real
Town Website
Colma FY 2026-27 Proposed Budget 39
Department Description
The City Attorney’s Department is part of the General Government Function and its main funding source is theGeneral Fund (11).The City Attorney’s Office provides legal counsel and advisory services to the City Council, City Manager, andTown departments. The Office is responsible for ensuring that Town operations and legislative actions areconducted in compliance with all applicable laws and regulations. Services include drafting and reviewingordinances, resolutions, contracts, and legal documents; advising on land use, labor, and risk managementissues; and representing the Town in administrative proceedings and litigation.For FY 2026-2027, the City Attorney’s Office will continue to proactively support Town initiatives withresponsive legal guidance, minimize legal risks, and ensure regulatory compliance. The Office also plays avital role in supporting good governance and ethical standards across the organization.

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

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

Town of Colma, California www.colma.ca.gov
City AttorneyGeneral GovernmentFY 2026-27 Budget
Colma FY 2026-27 Proposed Budget 40
Expenditure SummaryFY 2026-27 City Attorney Budget
The total City Attorney's budget for FY 2026-27 is $415,649. The City Attorney’s budget consists of one maincategory - the professional services. The budget includes general counsel through retention, contingency forspecialized legal services, and codification of the Colma municipal and administrative code.

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Colma FY 2026-27 Proposed Budget 41
Updated On 8 May, 2026
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$ 308,861 $ 321,334 $ 412,466 $ 412,466
0 0 3,183 3,183
$ 308,861 $ 321,334 $ 415,649 $ 415,649
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Colma FY 2026-27 Proposed Budget 42
Updated On 8 May, 2026
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Reasonable AccommodationUpon request, this publication will be made available in appropriate alternative formats to persons withdisabilities, as required by the Americans with Disabilities Act of 1990. Any person with a disability, whorequires a modification or accommodation to view the document, should direct such a request to NathanBassett, Administrative Services Director, at 650-997-8300 or [email protected] Please allow twobusiness days for your request to be processed.

Town of Colma
1198 El Camino Real
Town Website
Colma FY 2026-27 Proposed Budget 43
Department Description
The City Manager/City Clerk Department is part of the General Government Function, and its main fundingsource 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, andachieve long-term goals. The Office is responsible for overseeing day-to-day municipal operations, fosteringorganizational excellence, and promoting fiscal sustainability and community engagement.

Key functions include policy development and analysis, intergovernmental relations, organizationalmanagement, 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 recordsand the facilitator of transparent legislative processes. The Office prepares and distributes agendas andminutes for Town Council meetings, maintains the Town’s Municipal Code and legislative history, and managesthe records retention and destruction program. It ensures compliance with the Brown Act, the Public RecordsAct, and the Political Reform Act, and administers municipal elections in collaboration with the San MateoCounty Elections Office.

In FY 2026-2027, the City Clerk’s Office will continue to enhance access to public information throughdigitization and online platforms, improve internal efficiency through technology upgrades, and provideprofessional support to the City Council, City Manager, and Town departments.

Town of Colma, California www.colma.ca.gov
City Manager/City ClerkGeneral GovernmentFY 2026-27 Budget Colma FY 2026-27 Proposed Budget 44
Staffing
Staffing for the City Manager’s Office include the CityManager, the Administrative Services Director, theCity Clerk, the Deputy City Clerk, and a ManagementAnalyst.

The Administrative Services Director is the Town’sAmericans with Disabilities Act (ADA) Coordinatorand is responsible for administering ADA requests forreasonable accommodation, as well as the Town'sTitle VI Coordinator responsible for managing theTitle VI program. Other responsibilities include RiskManager, chairing the Safety Committee andensuring the implementation of risk managementactivities, and General Services function.

Category 2027
Administrative Services Director 1
City Clerk 1
City Manager 1
Deputy City Clerk 1
Management Analyst 1
Revenue Summary
City Manager/City Clerk operation is entirely funded by General Fund revenues.

Expenditure SummaryFY 2026-27 City Manager/City Clerk Budget 2026-27 City Manager/Clerk Staffing
Colma FY 2026-27 Proposed Budget 45
The total City Manager/City Clerk’s budget for FY 2026-27 is $1,923,664. The salaries, wages, & benefitscategory represents 80% of the total City Manager/City Clerk department budget. It supports 5.0 FTEs in thedepartment.

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$ 1,252,717 $ 1,255,225 $ 1,428,676 $ 1,544,844
149,059 151,812 245,000 245,000
47,292 71,474 88,100 115,795
12,245 11,994 17,654 18,025
$ 1,461,313 $ 1,490,505 $ 1,779,430 $ 1,923,664
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Colma FY 2026-27 Proposed Budget 46
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$ 1,461,313 $ 1,490,505 $ 1,779,430 $ 1,923,664
$ 1,461,313 $ 1,490,505 $ 1,779,430 $ 1,923,664
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Reasonable AccommodationUpon request, this publication will be made available in appropriate alternative formats to persons withdisabilities, as required by the Americans with Disabilities Act of 1990. Any person with a disability, whorequires a modification or accommodation to view the document, should direct such a request to Nathan Colma FY 2026-27 Proposed Budget 47
Bassett, Administrative Services Director, at 650-997-8300 or [email protected] Please allow twobusiness days for your request to be processed.

Town of Colma
1198 El Camino Real
Town Website
Colma FY 2026-27 Proposed Budget 48
Department Description
The Human Resources Department is part of the General Government Function, and its main funding sourceis the General Fund (11).

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

Staffing
The HR Division consists of the HR Manager and isalso supported by the Administrative ServicesDirector position.

Category 2027
Human Resources Manager 1
Revenue Summary
Town of Colma, California www.colma.ca.gov
Human ResourcesGeneral GovernmentFY 2026-27 Budget
2026-27 Human Resources Staffing
Colma FY 2026-27 Proposed Budget 49
The Human Resources operation is entirely funded by General Fund revenues.

Expenditure SummaryFY 2026-27 Human Resources Budget
The total Human Resources budget for FY 2026-27 is $367,386. The salaries, wages, & benefits categoryrepresents 65%, which supports 1.0 FTE.

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Colma FY 2026-27 Proposed Budget 50
Updated On 8 May, 2026
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$ 227,541 $ 170,650 $ 234,951 $ 238,335
46,800 27,958 34,156 64,156
11,763 29,206 62,395 64,895
$ 286,104 $ 227,814 $ 331,502 $ 367,386
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Colma FY 2026-27 Proposed Budget 51
Updated On 8 May, 2026
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$ 286,104 $ 227,814 $ 331,502 $ 367,386
$ 286,104 $ 227,814 $ 331,502 $ 367,386
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Reasonable AccommodationUpon request, this publication will be made available in appropriate alternative formats to persons withdisabilities, as required by the Americans with Disabilities Act of 1990. Any person with a disability, whorequires a modification or accommodation to view the document, should direct such a request to NathanBassett, Administrative Services Director, at 650-997-8300 or [email protected] Please allow twobusiness days for your request to be processed.

Town of Colma
1198 El Camino Real
Town Website
Colma FY 2026-27 Proposed Budget 52
Department Description
The Finance Department is part of the General Government Function, and its main funding source is theGeneral 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 maintainingrelated 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 andmiscellaneous expenditures; and Debt Service for the 2015 Certificates of Participation Town Hall RenovationProject. Each of these activities has detailed budget pages.

Staffing
The Finance Division is staffed by one AccountingManager (1.0 FTE) and two Accounting Technicians(2.0 FTE). The Division reports to the AdministrativeServices Director.

Category 2027
Accounting Technicians 2
Accounting Manager 1
Town of Colma, California www.colma.ca.gov
FinanceGeneral GovernmentFY 2026-27 Budget
2026-2027 Finance Staffing
Colma FY 2026-27 Proposed Budget 53
Revenue Summary
The Finance operation is entirely funded by General Fund revenues.

Expenditure SummaryFY 2026-27 Finance Budget
The total Finance budget for FY 2026-27 is $1,060,171. The salaries, wages, & benefits category represents74%, which supports 3.0 FTE.

Expenditure by Categories
Colma FY 2026-27 Proposed Budget 54
Updated On 8 May, 2026
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$ 431,743 $ 556,644 $ 701,611 $ 782,086
141,526 274,321 158,738 158,738
81,934 68,033 99,292 119,347
432 0 0 0
$ 655,634 $ 898,999 $ 959,641 $ 1,060,171
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Colma FY 2026-27 Proposed Budget 55
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$ 655,634 $ 898,999 $ 959,641 $ 1,060,171
$ 655,634 $ 898,999 $ 959,641 $ 1,060,171
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Reasonable AccommodationUpon request, this publication will be made available in appropriate alternative formats to persons withdisabilities, as required by the Americans with Disabilities Act of 1990. Any person with a disability, whorequires a modification or accommodation to view the document, should direct such a request to NathanBassett, Administrative Services Director, at 650-997-8300 or [email protected] Please allow twobusiness days for your request to be processed.

Colma FY 2026-27 Proposed Budget 56
Town of Colma
1198 El Camino Real
Town Website
Colma FY 2026-27 Proposed Budget 57
Department Description
The General Services Department is part of the General Government Function, and its main funding source isthe General Fund (11). The General Services budget includes expenditures shared by all departments, such as the telephone system,cellular telephones, utilities and insurance. This Activity also includes the cost of funding Town-widecommunications support (basic cable television) for residents.

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

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

Town of Colma, California www.colma.ca.gov
General ServicesGeneral GovernmentFY 2026-27 Budget
Colma FY 2026-27 Proposed Budget 58
Updated On 8 May, 2026
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$ 101,982 $ 70,081 $ 50,000 $ 50,000
$ 101,982 $ 70,081 $ 50,000 $ 50,000
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Expenditure SummaryFY 2026-27 General Services Budget
Colma FY 2026-27 Proposed Budget 59
The total General Services budget for FY 2026-27 is $1,769,393. Expenditures and services that benefit alldepartments, such as insurance and technology support, or the community, such as basic cable services, arerecorded in the General Services department. Insurance Costs are the largest expenditures category in the General Services budget. It is generally part ofthe professional & contractual services category. The supplies and services budget of $306,100 includes$134,300 in desktop and technology support, as well as Office 365 subscription.

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Colma FY 2026-27 Proposed Budget 60
Updated On 8 May, 2026
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$ 1,195,525 $ 1,273,444 $ 1,373,199 $ 1,463,293
287,815 310,709 278,400 306,100
$ 1,483,340 $ 1,584,153 $ 1,651,599 $ 1,769,393
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Colma FY 2026-27 Proposed Budget 61
Updated On 8 May, 2026
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$ 1,483,340 $ 1,584,153 $ 1,651,599 $ 1,769,393
$ 1,483,340 $ 1,584,153 $ 1,651,599 $ 1,769,393
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Reasonable AccommodationUpon request, this publication will be made available in appropriate alternative formats to persons withdisabilities, as required by the Americans with Disabilities Act of 1990. Any person with a disability, whorequires a modification or accommodation to view the document, should direct such a request to NathanBassett, Administrative Services Director, at 650-997-8300 or [email protected] Please allow twobusiness days for your request to be processed.

Town of Colma
1198 El Camino Real
Town Website
Colma FY 2026-27 Proposed Budget 62
Department Description
In 2015, the Town of Colma issued a $5.30 million Certificates of Participation (COPs, a AA rating per S&P) tofund the Town Hall Campus Renovation. The financing documents require the City Council to appropriate theannual lease payments as part of the Operating Budget. The Debt Service Fund will receive a Transfer ofresources from the General Fund to cover the expenses. The Finance Division is responsible for the transferof funds to the Trustee to make timely payments on principal and interest. The first installment is due inOctober and the second installment in April. The Actual thru March 2026 is $76,984.38 because the secondinstallment has not been made as of end of March.

The total outstanding debt at June 30, 2026 is $4.16 million. The FY 2026-27 Budget includes debt servicepayments and administrative cost of $295,218. The Town records Debt Service Activities in Fund 43, and the Debt Service Fund is part of the GeneralGovernment Function. Annual debt payments are fully supported by the General Fund (11) through interfundtransfers. While the debt margin table below shows that the Town may take on more debt, the Town has nointention in pursuing additonal debt in the foreseeable future.

Town of Colma, California www.colma.ca.gov
Debt ServicesGeneral GovernmentFY 2026-27 Budget
Colma FY 2026-27 Proposed Budget 63
^ Total Legal Debt Margin represents total debt the Town may have based on California Government Cost43605.

Revenue Summary
The Debt Service Fund is fully supported by the General Fund through annual transfers.

Expenditure SummaryFY 2026-27 Debt Services Budget
The total Debt Services budget for FY 2026-27 is $295,218. The main expenditure in this department is debtpayments. The department also includes debt filing services required by the Certificate of Participation.

Expenditure by Categories
Colma FY 2026-27 Proposed Budget 64
Updated On 8 May, 2026
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$ 295,669 $ 291,619 $ 291,218 $ 291,318
3,475 5,825 0 3,900
$ 299,144 $ 297,444 $ 291,218 $ 295,218
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Expenditure by Funds
Colma FY 2026-27 Proposed Budget 65
Updated On 8 May, 2026
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$ 299,144 $ 297,444 $ 291,218 $ 295,218
$ 299,144 $ 297,444 $ 291,218 $ 295,218
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Reasonable AccommodationUpon request, this publication will be made available in appropriate alternative formats to persons withdisabilities, as required by the Americans with Disabilities Act of 1990. Any person with a disability, whorequires a modification or accommodation to view the document, should direct such a request to NathanBassett, Administrative Services Director, at 650-997-8300 or [email protected] Please allow twobusiness days for your request to be processed.

Colma FY 2026-27 Proposed Budget 66
Town of Colma
1198 El Camino Real
Town Website
Colma FY 2026-27 Proposed Budget 67
Accrued Leave Payout
Description
Annually, the Town make contributions to the Accrued Leave Payout Reserve (Fund 12) per ColmaAdministrative Code 4.01.150(d)(3). The reserve is committed for vacation, management, floating holidays,and comp-time payout (and sick leave when related to retirement) when an employee separates from theTown. The balance of this reserve can be found Budget Overview section of this budget document. For FY 2026-27, the Town has multiple employees eligible for retirement. A contingency budget of $1,345,854is included in the FY 2026-27 budget in preparation for when these employees decide to retire. Unused fundswill remain in the reserve.

COVID-19 Response
Description
The Emergency Response Fund (19) was created in FY 2019-20 to track all personnel and operating spendingin response to the COVID-19 pandemic. Fund 19 is part of the General Fund, and the revenues andexpenditures are rolled into the General Fund group from an accounting standpoint. As of February 28, 2023,the Governor terminated the State's COVID-19 State of Emergency. Similarly, Cal/OSHA has moved COVID- Town of Colma, California www.colma.ca.gov
Other General Government ActivitiesFY 2026-27 Budget
Colma FY 2026-27 Proposed Budget 68
19 prevention protocols to non-emergency and has extended the tracking period until February 3, 2025. Fund19 was inactivated in FY 2025-26 and all preventative supplies and positive case tracking will be moved to theoperating budget within Fund 11. Revenues The Town received $406,200 in COVID grants with $50,000 in CARES Grant and $356,200 in the AmericanRescue Plan Act of 2021 funds. The Town is anticipating no additional funding in FY 2025-24. Expenditures The Town has exhausted all of its funding for COVID-19 related activities. Activities included delivering food toat-risk residents, purchasing and disbursing test kits, cleaning and disinfecting public facilities, and tracing andreporting COVID-19 positive cases.

Reasonable AccommodationUpon request, this publication will be made available in appropriate alternative formats to persons withdisabilities, as required by the Americans with Disabilities Act of 1990. Any person with a disability, whorequires a modification or accommodation to view the document, should direct such a request to NathanBassett, Administrative Services Director, at 650-997-8300 or [email protected] Please allow twobusiness days for your request to be processed.

Town of Colma
1198 El Camino Real
Town Website
Colma FY 2026-27 Proposed Budget 69
The Public Safety Function consists of the following departments:Police Administration (210),Patrol (220),Communication/Dispatch (230), andCommunity Services (240). The Department is primarily supported by the General Fund, with the exception of the 1.48 FTE CommunityServices Officer (CSO) positions which are primarily funded by an SLESF grant from the State of California.

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

PRIDE IN OUR PROFESSION
Town of Colma, California www.colma.ca.gov
Public SafetyFY 2026-27 Budget
Colma FY 2026-27 Proposed Budget 70
We are keenly aware that the actions we take as members of the Colma Police Department reflect uponourselves, our organization, and most importantly, upon our profession as a whole. The uniform and badgethat we wear with pride are symbols of our dedication to this fine profession. We take care of these symbolsbecause we appreciate the trust and respect that they represent. Through continued personal andprofessional training, we will work hard to maintain and enhance the public trust and to serve our community tothe best of our ability.

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

INTEGRITYWe are committed to upholding our position of trust by maintaining the highest ethical standards, in both ourpersonal and professional lives. We demand honest and ethical behavior from all members of our Departmentand strive to hold ourselves and each other accountable to these standards. SERVICEThe Colma Police Department places a strong emphasis on serving the members of our community. We takepride in our ability to deliver high quality service to our unique town. We demonstrate this by formingpartnerships with our residents, businesses and other city officials, in our effort to keep our town safe.

Statistics
Colma FY 2026-27 Proposed Budget 71
Revenues Summary
The Police Department is projected to receive $322,004 in departmental revenues in FY 2026-27. Included inthe $322,004 is $181,762 of annual Supplemental Law Enforcement Services (COPS Grant) and Multi-AgencyJuvenile Justice growth funds. The COPS grant fund is recorded in Fund 29 and supports activities charged toFund 29. With a total department budget of $10.79 million dollars, the department depends largely on non-specifiedGeneral Fund revenues.

Colma FY 2026-27 Proposed Budget 72
Updated On 8 May, 2026
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$ 186,159 $ 194,663 $ 160,000 $ 181,762
168,067 161,826 140,242 140,242
831 1,598 0 0
$ 355,057 $ 358,087 $ 300,242 $ 322,004
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(11) General Fund
(27) Public Safety Grant
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Expenditures SummaryFY 2026-27 Public Safety Budget by Categories Colma FY 2026-27 Proposed Budget 73
Total public safety budget for FY 2026-27 is $10,793,290. The salaries, wages, & benefits categoryrepresents 91% of the total public safety budget. It supports 27.9 FTEs, the Town's largest staffed department.The department has 16.22 FTE police officers and sergeants, 2.0 FTE detectives, 5.20 FTEdispatch/communication, 1.48 FTE community services officers, and 3.0 FTE in administrative functions.

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Updated On 8 May, 2026
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Colma FY 2026-27 Proposed Budget 74
Updated On 8 May, 2026
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$ 8,579,682 $ 8,574,909 $ 9,707,102 $ 9,768,838
485,955 484,074 659,240 662,640
161,236 178,283 184,760 186,738
175,173 164,887 170,036 175,074
$ 9,402,047 $ 9,402,153 $ 10,721,138 $ 10,793,290
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Colma FY 2026-27 Proposed Budget 75
Updated On 8 May, 2026
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$ 9,142,215 $ 9,061,273 $ 10,443,016 $ 10,455,281
246,783 274,371 256,489 338,009
13,049 9,948 21,633 0
$ 9,402,047 $ 9,345,591 $ 10,721,138 $ 10,793,290
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(11) General Fund
(29) Police Grant (CA-COPS)
(27) Public Safety Grant
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Reasonable AccommodationUpon request, this publication will be made available in appropriate alternative formats to persons withdisabilities, as required by the Americans with Disabilities Act of 1990. Any person with a disability, whorequires a modification or accommodation to view the document, should direct such a request to NathanBassett, Administrative Services Director, at 650-997-8300 or [email protected] Please allow twobusiness days for your request to be processed.

Town of Colma
1198 El Camino Real
Town Website
Colma FY 2026-27 Proposed Budget 76
Department Description
Police Administration provides the planning, direction and oversight control of the Department.

Staffing
The staffing for this Division includes the PoliceChief, a Detective Sergeant, a Detective and anExecutive Assistant.

Category 2027
Detective 1
Detective Sergeant 1
Executive Assistant to the Chief of Pol… 1
Police Chief 1
Revenue Summary
The Police Administration Division is primarily funded by the General Fund and does not have a specificrevenue resource.

Town of Colma, California www.colma.ca.gov
Police AdministrationPublic SafetyFY 2026-27 Budget
2026-27 Police Admin Staffing
Colma FY 2026-27 Proposed Budget 77
Expenditures SummaryFY 2026-27 Police Administration Budget The total Police Administration budget for FY 2026-27 is $1,966,690. The salaries, wages, & benefitscategory represents 72% and supports 4.0 FTE.

Expenditures by Categories
Updated On 8 May, 2026
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Colma FY 2026-27 Proposed Budget 78
Updated On 8 May, 2026
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$ 1,282,912 $ 1,119,183 $ 1,184,750 $ 1,424,141
163,821 183,144 354,880 364,880
99,774 103,674 124,289 126,267
53,809 48,506 49,951 51,402
$ 1,600,316 $ 1,454,507 $ 1,713,870 $ 1,966,690
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Colma FY 2026-27 Proposed Budget 79
Updated On 8 May, 2026
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$ 1,600,316 $ 1,454,507 $ 1,713,870 $ 1,966,690
$ 1,600,316 $ 1,454,507 $ 1,713,870 $ 1,966,690
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Reasonable AccommodationUpon request, this publication will be made available in appropriate alternative formats to persons withdisabilities, as required by the Americans with Disabilities Act of 1990. Any person with a disability, whorequires a modification or accommodation to view the document, should direct such a request to NathanBassett, Administrative Services Director, at 650-997-8300 or [email protected] Please allow twobusiness days for your request to be processed.

Town of Colma
1198 El Camino Real
Town Website
Colma FY 2026-27 Proposed Budget 80
Department Description
Police Patrol provides a front-line uniform response to calls for police services. Police Patrol addressesneighborhood quality-of-life issues and responds to all security-related service needs of the community,including threats to life and property, enforcement of traffic laws and investigation of crimes against personsand property.

Staffing
The Division’s personnel include a PoliceCommander, four Police Sergeants and 12 PoliceOfficers. As staffing allows, one officer is assigned toa motorcycle on a part-time basis, and officers work avariety of other ancillary assignments includingSWAT, San Mateo County Gang Task Force, BicyclePatrol and STEP (Saturation Traffic EnforcementProgram).

Category 2027
Police Officers I/II/III 12.22
Sergeant 4
Police Commander 1
Revenues Summary
Town of Colma, California www.colma.ca.gov
Police PatrolPublic SafetyFY 2026-27 Budget
2026-27 Police Patrol Staffing
Colma FY 2026-27 Proposed Budget 81
The Police Patrol Division is primarily funded by the General Fund and does not have a specific revenueresource. The Police Patrol Division's related grants are recorded in Federal/State/County Grants revenueaccounts and these accounts are grouped and presented under Public Safety.

Expenditures SummaryFY 2026-27 Police Patrol Budget
The total Police Patrol budget for FY 2026-27 is $6,831,966. The main expenditures in this department aresalaries, wages & benefits, representing 95% of the total budget.

Expenditures by Categories
Colma FY 2026-27 Proposed Budget 82
Updated On 8 May, 2026
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$ 5,905,566 $ 5,887,910 $ 6,732,383 $ 6,521,047
218,585 195,434 187,777 187,777
116,073 116,073 119,555 123,142
$ 6,240,224 $ 6,199,417 $ 7,039,715 $ 6,831,966
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Colma FY 2026-27 Proposed Budget 83
Updated On 8 May, 2026
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(27) Public Safety Grant
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$ 6,240,224 $ 6,142,856 $ 7,039,715 $ 6,831,966
7,757 9,948 21,633 0
$ 6,247,981 $ 6,152,803 $ 7,061,348 $ 6,831,966
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(11) General Fund
(27) Public Safety Grant
Total
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Reasonable AccommodationUpon request, this publication will be made available in appropriate alternative formats to persons withdisabilities, as required by the Americans with Disabilities Act of 1990. Any person with a disability, whorequires a modification or accommodation to view the document, should direct such a request to NathanBassett, Administrative Services Director, at 650-997-8300 or [email protected] Please allow twobusiness days for your request to be processed.

Colma FY 2026-27 Proposed Budget 84
Town of Colma
1198 El Camino Real
Town Website
Colma FY 2026-27 Proposed Budget 85
Department Description
Police Communications handles the clerical and record-keeping duties of the Department and citizen-initiatedcalls for service, including 9-1-1.

Staffing
The positions in this Division are one DispatchRecords Supervisor, four Dispatchers and Per DiemDispatchers (equivalent to 0.2 FTE).

Category 2027
Dispatchers (incl Per Diem) 4.2
Dispatch Supervisor 1
Revenue Summary
The Police Communications Division is primarily funded by the General Fund and does not have a specificrevenue resource. Dispatch center related grants are recorded in Federal/State/County Grants revenueaccounts and these accounts are grouped and presented under Public Safety.

Town of Colma, California www.colma.ca.gov
Police CommunicationsPublic SafetyFY 2026-27 Budget
2026-27 Police Dispatch/Communication Staffing
Colma FY 2026-27 Proposed Budget 86
Expenditures SummaryFY 2026-27 Police Communications Budget The total Police Communications/Dispatch budget for FY 2026-27 is $1,642,100. The salaries, wages, &benefits represents 90% of the total budget and is the largest category for this department. It supports 5.2FTE.

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Colma FY 2026-27 Proposed Budget 87
Updated On 8 May, 2026
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$ 1,094,211 $ 1,257,066 $ 1,471,519 $ 1,475,890
90,776 85,951 101,209 105,209
61,462 74,609 60,471 60,471
0 309 530 530
$ 1,246,449 $ 1,417,934 $ 1,633,729 $ 1,642,100
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Colma FY 2026-27 Proposed Budget 88
Updated On 8 May, 2026
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$ 1,246,449 $ 1,417,934 $ 1,633,729 $ 1,642,100
$ 1,246,449 $ 1,417,934 $ 1,633,729 $ 1,642,100
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Total
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Reasonable AccommodationUpon request, this publication will be made available in appropriate alternative formats to persons withdisabilities, as required by the Americans with Disabilities Act of 1990. Any person with a disability, whorequires a modification or accommodation to view the document, should direct such a request to NathanBassett, Administrative Services Director, at 650-997-8300 or [email protected] Please allow twobusiness days for your request to be processed.

Town of Colma
1198 El Camino Real
Town Website
Colma FY 2026-27 Proposed Budget 89
Department Description
The Police Community Services Division was referred to in previous budgets as Police Grants, which reflectedthe primary funding source since 2001-02. The state grant fund is the Supplemental Law EnforcementServices Fund (SLESF), which is for front-line personnel services. This division funds 1.48 FTE CommunityService Officer (CSO) positions and specific training costs.

Staffing
The Division consists of 1.48 FTE CommunityServices Officer (CSO). Category 2027 Community Services Officers 1.48
Revenue Summary
Annually, the Town receives a minimum grant of $100,000 from State of California Supplemental LawEnforcement Services Funds (SLESF). Per Government Cost Section 30062, monies allocated for SLESF is to beexpended exclusively to provide front line law enforcement services. The Town classified parking enforcement asfront line law enforcement services.

Town of Colma, California www.colma.ca.gov
Police Community ServicesPublic SafetyFY 2026-27 Budget 2026-27 Police CSO Staffing
Colma FY 2026-27 Proposed Budget 90
Updated On 8 May, 2026
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$ 186,159 $ 194,663 $ 160,000 $ 181,762
$ 186,159 $ 194,663 $ 160,000 $ 181,762
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Expenditures SummaryFY 2026-27 Police Community Services Budget Colma FY 2026-27 Proposed Budget 91
The total Community Services budget for FY 2026-27 is $352,534. The salaries, wages, & benefits categoryrepresents 99% of the total department budget.

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Colma FY 2026-27 Proposed Budget 92
Updated On 8 May, 2026
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$ 296,993 $ 310,749 $ 307,417 $ 347,760
5,016 9,598 4,774 4,774
$ 302,009 $ 320,347 $ 312,191 $ 352,534
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Colma FY 2026-27 Proposed Budget 93
Updated On 8 May, 2026
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$ 246,783 $ 274,371 $ 256,489 $ 338,009
246,783 274,371 256,489 338,009
55,226 45,976 55,702 14,525
$ 302,009 $ 320,347 $ 312,191 $ 352,534
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Reasonable AccommodationUpon request, this publication will be made available in appropriate alternative formats to persons withdisabilities, as required by the Americans with Disabilities Act of 1990. Any person with a disability, whorequires a modification or accommodation to view the document, should direct such a request to NathanBassett, Administrative Services Director, at 650-997-8300 or [email protected] Please allow twobusiness days for your request to be processed.

Town of Colma
1198 El Camino Real
Town Website
Colma FY 2026-27 Proposed Budget 94
The Public Works & Planning Department consists of the following Divisions:Engineering and Building (310),Public Works Maintenance - including Sewer operations (320),Planning (410), andFacility Operations (800s). Contract technical professionals and three Town employees provide Public Works and Planning services. TheFY 2026-27 Proposed Budget includes funds to hire two new positions: a Public Works Director and aPlanning Manager. Department responsibilities include the development and implementation of the Town’sFive-Year Capital Improvement Program (CIP); administration and implementation of solid waste recycling andNational Pollutant Discharge Elimination System (NPDES) regulations; administration of private landdevelopment and building permits; maintenance of all Town-owned facilities and infrastructure; current andadvanced planning; and neighborhood and sustainability services.

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

Public Works & Planning Revenues
The main revenue source for Public Works & Planning operations is the General Fund. The departmentgenerates some revenues to offset certain expenditures, as indicated below: Sewer charges (or fees) is one of the revenue sources generated by the Public Works & Planningoperation - $1,372,582. Revenues received from sewer charges are recorded in a separate fund(Enterprise Fund) from the General Fund to pay for sewer conveyance and treatment costs charged by theNorth San Mateo County Sanitation District and the City of South San Francisco. Sewer maintenance andcapital improvements are funded by the General Fund through annual transfers and collection fees.

Town of Colma, California www.colma.ca.gov
Public Works & PlanningFY 2026-27 Budget
Colma FY 2026-27 Proposed Budget 95
The department also collects permit fees and service charges for planning, building, and engineeringactivities - $282,647. The various permits and application fees are based on the City Council approved2019 Cost-of-Service Study. A Cost-of-Service Study is currently underway to update these fees. Thecollected charges offset up to 90% of the actual cost of providing such services. Grant funding, such as Gas Tax, Measure A, and Measure W ($193,123), are used for specific activities. Aportion of Gas Tax supports streetlight and traffic light repairs and the remaining funds are reserved forstreets, sidewalk, and bikeway-related capital programs.

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(11) General Fund
(83) City Facilities
(21) Gas Tax
(22) Measure A
(26) Measure W
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$ 1,041,132 $ 965,052 $ 1,090,270 $ 1,372,582
359,607 356,619 340,134 282,647
191,661 192,556 180,000 160,000
79,532 87,503 83,201 83,201
72,055 76,546 77,546 77,546
31,930 39,923 32,376 32,376
$ 1,775,917 $ 1,718,198 $ 1,803,527 $ 2,008,352
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(81) Sewer Ops
(11) General Fund
(83) City Facilities
(21) Gas Tax
(22) Measure A
(26) Measure W
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Colma FY 2026-27 Proposed Budget 96
Expenditures SummaryFY 2026-27 Public Works & PlanningExpenditure by Categories FY 2026-27 Public Works & PlanningExpenditure by Department Total Public Works & Planning budget for FY 2026-27is $6,518,330. The professional & contractualservices category represents 54% of the total budgetand is the largest budget category. Unlike otherdepartments, the Town contracts out most of itsplanning, engineering, and building functions.

The Maintenance department includes SewerOperations, which has a $1,325,289 operationalbudget. More information is available in thedepartmental budget narratives.

Expenditure by Categories
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Colma FY 2026-27 Proposed Budget 97
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$ 3,132,067 $ 3,202,579 $ 3,891,709 $ 3,540,967
871,447 980,006 1,105,442 1,190,425
738,502 740,030 825,530 1,454,346
72,517 77,400 78,623 332,592
$ 4,814,532 $ 5,000,015 $ 5,901,304 $ 6,518,330
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(81) Sewer Ops
(83) City Facilities
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Colma FY 2026-27 Proposed Budget 98
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$ 3,633,343 $ 3,854,343 $ 4,523,212 $ 4,991,155
1,011,112 985,866 1,222,700 1,325,289
103,473 130,643 124,492 170,986
66,605 29,163 30,900 30,900
$ 4,814,532 $ 5,000,015 $ 5,901,304 $ 6,518,330
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(81) Sewer Ops
(83) City Facilities
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Colma FY 2026-27 Proposed Budget 99
Updated On 8 May, 2026
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$ 2,538,395 $ 2,424,728 $ 2,895,807 $ 3,217,565
835,802 948,765 1,059,279 1,137,125
825,468 858,053 994,000 1,018,450
614,867 768,469 952,218 1,145,190
$ 4,814,532 $ 5,000,015 $ 5,901,304 $ 6,518,330
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Facilities
Engineering & Building
Planning
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Reasonable AccommodationUpon request, this publication will be made available in appropriate alternative formats to persons withdisabilities, as required by the Americans with Disabilities Act of 1990. Any person with a disability, whorequires a modification or accommodation to view the document, should direct such a request to NathanBassett, Administrative Services Director, at 650-997-8300 or [email protected] Please allow twobusiness days for your request to be processed.

Town of Colma
1198 El Camino Real
Town Website
Colma FY 2026-27 Proposed Budget 100
Department Description
The Public Works/Engineering & Building Division consists of contract professionals to provide the staffing forthe day-to-day duties: Town’s five-year Capital Improvement Program (CIP).Countywide Storm Water NPDES permitting and maintenance program.Grant Administration.Biennial pavement management system.Land development review, 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 andRecreation Departments in their current and future infrastructure and facility needs. These activities arepartially supported by fees.

Town of Colma, California www.colma.ca.gov
Engineering & BuildingPublic Works and PlanningFY 2026-27 Budget Colma FY 2026-27 Proposed Budget 101
Staffing
The Division is staffed by one Public Works Director. Public Works Administration, Engineering andBuilding Division services are provided undercontract with CSG Consultants. The Divisioncoordinates and assists with the Public WorksMaintenance Division, and the new Public WorksDirector, if approved, will oversee maintenanceoperations. Supervision of the maintenancedepartment is currently provided by the CityManager.

Category 2027
Public Works Director 1

ACCOMPLISHMENTS/GOALS
Accomplishment Highlights for FY 2025-26: Operation Highlights Continued work and participation with SMCTA, and cities on the Grand Boulevard Initiative Committee, SB63- Connect Bay Area Act, C/CAG TAC meetings.Represented the Town at local and regional meetings regarding: NPDES, New Development, PublicInformation & Participation, Integrated Pest Management, Trash Capture Committee, County Storm WaterCommittee and the Colma Creek TAC & Advisory Committee.Continued work on Street Lighting District transfer.Grant administration, applications, and awards.Continued work on the Smart Corridor Project, partnership with C/CAG.Pavement management.Oversight of the install of the Solar panels and associated equipment at Town Hall and the PoliceDepartment.Provided full-service building services for Cyress Lawn Columbarium, Home Depot parking lotenhancements, Kia new service/repair shop, various tenant improvements at Serra Center and 280 MetroCenter, Holy Cross office enhancements.Adoption of the new Building and Cal Green Building Code.Land development- review and approvals of several grading and development projects. Capital Improvement Program Highlights Continued work on various CIP Projects:Sterling Park Residential Street Light Removal and Replacement project.ECR Bicycle and Pedestrian Improvement project, completed PID Phase, approximately 80-90 percentcomplete with Environmental Phase (PA&ED), received funding for Plans, Specification & Estimates(PS&E’s) and Right of Way acquisition.Serramonte Phase I roadway improvement project 90% complete, working with Right of Way agency toobtain easements.Completed Lawndale Crosswalk Project.Completed Annual Roadway Rehabilitation project.Started design work Hillside Boulevard Phase II project.Completed the cost-of-service study. 2026-27 PW Engineering Staffing
Colma FY 2026-27 Proposed Budget 102
Sewer Enterprise Highlights Continued work on Sanitary Sewer Master Plan- submit to State in August 2026.Sent out Request for Proposal for Town wide Smoke Testing.Send out Request for Bid for CCTV of Townwide sewer system.Completed Sanitary Sewer Flow metering.Continued negotiating with NCSMCSD and SSF for new agreements. Proposed Goals for FY 2026-27: Complete PA&ED Phase of the ECR Bicycle and Pedestrian Improvement Project.Go to RFP and award the PSE and Right of Away Phase of the ECR Bicycle and Pedestrian ImprovementProject.Complete design criteria and go to bid for reader board signs at the Police Department and ColmaCommunity Center.Complete final phases of the Storm Drain System and Mapping.Install level 2 electrical Vehicle Chargers at Town Hall.Continued work on solid waste franchise agreement.Continued work in obtaining all entitlements and additional funding for the Colma Creek Project, completedesign and go to bid.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, Phase 1.Study the benefits of a residential sanitary sewer insurance program for residents.Update systems to maintain an annual asset management system and cost accounting procedure/processto comply with the Town’s Municipal Regional Stormwater Permit (MRP).Continue pursuing outside funding for Towns major capital projects.Complete the cost-of-service study (Department Master Fee Schedule).Update the Sewer Enterprise fee schedule and update Sanitary Sewer Master Plan.

Revenues Summary
The Engineering and Building departments generate Revenues from permit activities. The fees and chargescollected 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 targetrecovery of 90%.

Colma FY 2026-27 Proposed Budget 103
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$ 115,767 $ 169,669 $ 163,612 $ 153,964
$ 115,767 $ 169,669 $ 163,612 $ 153,964
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Expenditures SummaryFY 2026-27 Engineering & Building Budget Colma FY 2026-27 Proposed Budget 104
Total Engineering & Building budget for FY 2026-27 is $1,018,450. The Town partners with a private companyto provide engineering and building services.

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Colma FY 2026-27 Proposed Budget 105
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$ 824,633 $ 856,260 $ 987,000 $ 717,139
0 0 0 293,311
835 1,793 7,000 8,000
$ 825,468 $ 858,053 $ 994,000 $ 1,018,450
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Colma FY 2026-27 Proposed Budget 106
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$ 825,468 $ 858,053 $ 994,000 $ 1,018,450
$ 825,468 $ 858,053 $ 994,000 $ 1,018,450
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Reasonable AccommodationUpon request, this publication will be made available in appropriate alternative formats to persons withdisabilities, as required by the Americans with Disabilities Act of 1990. Any person with a disability, whorequires a modification or accommodation to view the document, should direct such a request to NathanBassett, Administrative Services Director, at 650-997-8300 or [email protected] Please allow twobusiness days for your request to be processed.

Town of Colma
1198 El Camino Real
Town Website
Colma FY 2026-27 Proposed Budget 107
Department Description
The Maintenance Division is responsible for the upkeep and maintenance of public streets, sidewalks, trafficsignals, streetlights and public facilities. The Division also manages roadway weed and litter control, graffitiabatement and participates in the Countywide Storm Water Program and responds to sanitary seweroverflows. The Division also manages the landscape and facility janitorial maintenance contracts.

Staffing
The Division is composed of one MaintenanceSupervisor and two Maintenance Technicians. Thedivision is currently overseen by the City Managerand will report to the proposed Public Works Directorin FY 2026-27, if approved.

Category 2027
Maintenance Technicians I/II/III 2
Maintenance Supervisor 1

ACCOMPLISHMENTS/GOALS
Accomplishment Highlights for FY 2025-26:  Oversight of Landscaping maintenance within the Town rights of way and at Town facilities.Street sweeping of all streets in residential and commercial districts.Abated sidewalk tripping hazards at various locations townwide.

Town of Colma, California www.colma.ca.gov
Public Works MaintenancePublic Works & PlanningFY 2026-27 Budget 2026-27 Public Works Maintenance Staffing
Colma FY 2026-27 Proposed Budget 108
Installed erosion wall on Junipero Serra Boulevard.Assisted property manager and manage upgrades to several apartment units at Creekside Villas.Continued to replace street signs to meet the new standards for retro reflectivity.Maintained, cleaned, and repaired storm drain catch basins and trash capture devices townwide.Worked with the County to establish trash management areas throughout the Town to abate trash issues inthe rights of way and waterways.Inspected and certified all Town-owned backflow devices.Minor construction and painting projects at Town facilities. Maintain essential operations at the police department and Town Hall.Attended Countywide Stormwater committee functions.Establish a cost accounting procedure to comply with The Regional Boards (MRP).  For FY 2026-27, 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 thewater ways and maintaining the management areas throughout the commercial districts.Continue analysis to upgrade information regarding accounting procedure to comply with The RegionalBoards (MRP).Continue work on abating sidewalk tripping hazards in residential and business districts.Perform preventative maintenance of equipment and appliances in Town facilities.Inspect and certify all Town-owned backflow devices.Continue to assist in the urban tree program, update Tree maintenance and replacement program with Towncontractor. Expand the use of the department’s asset management software.Perform monthly safety training sessions.Perform minor construction and painting projects on facilities, as needed.Solicit HVAC Contractors to provide annual maintenance for Town's various facilities. BUDGET HIGHLIGHTS The FY 2026-27 proposed budget is approximately 11% greater than the FY 2025-26 Amended Budget.

Revenue Summary
The FY 2026-27 Public Works Maintenance revenues budget is $1,575,705 with $1,372,582 in seweroperations (Fund 81), $193,123 from State and County grant allocations, and $10,000 in General Fund (Fund11) reimbursement. The sewer fees collected offset the sanitary sewer operating cost of $1,325,289.

Colma FY 2026-27 Proposed Budget 109
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(21) Gas Tax
(22) Measure A
(26) Measure W
(11) General Fund
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$ 1,041,132 $ 965,052 $ 1,090,270 $ 1,372,582
79,532 87,503 83,201 83,201
72,055 76,546 77,546 77,546
31,930 39,923 32,376 32,376
0 0 20,000 10,000
$ 1,224,650 $ 1,169,023 $ 1,303,393 $ 1,575,705
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(21) Gas Tax
(22) Measure A
(26) Measure W
(11) General Fund
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Expenditures SummaryFY 2026-27 PW Maintenance Budget
Colma FY 2026-27 Proposed Budget 110
The total Public Works Maintenance budget for FY 2026-27 is $3,217,565. The Sewer operations budget is$1,325,289, or 41%, and the salaries, wages, & benefits budget is $766,282 or 24%. Professional &contractual services is the third largest category at $757,602 or 24% of total budget.

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Colma FY 2026-27 Proposed Budget 111
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$ 1,701,844 $ 1,587,389 $ 1,959,509 $ 2,082,891
738,502 740,030 825,530 766,282
72,517 77,400 78,623 332,592
25,532 19,909 32,145 35,800
$ 2,538,395 $ 2,424,728 $ 2,895,807 $ 3,217,565
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Colma FY 2026-27 Proposed Budget 112
Updated On 8 May, 2026
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$ 1,460,678 $ 1,409,699 $ 1,642,207 $ 1,861,376
1,011,112 985,866 1,222,700 1,325,289
1,011,112 985,866 1,222,700 1,325,289
66,605 29,163 30,900 30,900
66,605 29,163 30,900 30,900
$ 2,538,395 $ 2,424,728 $ 2,895,807 $ 3,217,565
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Reasonable AccommodationUpon request, this publication will be made available in appropriate alternative formats to persons withdisabilities, as required by the Americans with Disabilities Act of 1990. Any person with a disability, whorequires a modification or accommodation to view the document, should direct such a request to NathanBassett, Administrative Services Director, at 650-997-8300 or [email protected] Please allow twobusiness days for your request to be processed.

Town of Colma
1198 El Camino Real
Town Website
Colma FY 2026-27 Proposed Budget 113
Department Description
The Planning Department is responsible for Current and Advanced Planning, Housing, 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 toname a few, for conformance with local, and relevant State regulations including CEQA review. The Division isresponsible for the review of proposed land use development applications to ensure they conform to plans andpolicies. The Division provides assistance to applicants to prepare and obtain planning permits, and to helpthem understand the regulations that apply to their projects. Current planning implements and enforces theZoning Ordinance and Municipal Code.

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

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

Town of Colma, California www.colma.ca.gov
PlanningPublic Works & PlanningFY 2026-27 Budget
Colma FY 2026-27 Proposed Budget 114
StaffingThe Division is composed of one Planning Manager,included for consideration as part of the FY 2026-27budget, and one Administrative Technician. ThePlanning Division will report to the City Manager. The Town currently contracts with CSG Consultantsfor planning services - partially offset by fees.Professional contract staff include the City Planner,an Assistant Planner, an Associate Planner, aSustainability Manager, a Code Enforcement Officer,and additional planning staff available to assist asneeded.

Category 2027
Administrative Technicians I/II/III 1
Planning Manager 1
Below is some data for work completed by Planning Staff for the last four years:

In addition, Planning staff responds to a variety of public inquiries, including, on average per week, 15 phonecalls, 15 email messages, 4 people at the public counter and 2 scheduled appointments. “Advance planning” refers to comprehensive planning and policy efforts that determine how land isdeveloped and used as a development guide for future development of the City. It also includes the creationand preparation of Zoning Ordinance and General Plan updates and amendments. The Planning Divisionprovides long-term vision and policies for future development through studies, analysis, and the preparation ofcomprehensive plans, essentially setting the vision and framework for future "current planning" activities tofollow. The Zoning Code implements the General Plan. Provide staff to various internal committees andpresent new policy recommendations to the City Council.

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

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

Metropolitan Transportation Committee’s (MTC) Transit-Oriented Communities PolicyLocal jurisdictions are required to demonstrate compliance with MTC’s Transit-Oriented Communities (TOC) 2026-27 Planning Staffing
Colma FY 2026-27 Proposed Budget 115
Policy adopted in September 2022 and revised in October 2023. The TOC Policy seeks to support the region’stransit investments by ensuring communities around transit stations and along transit corridors are places thatnot only support transit ridership, but are places where Bay Area residents of all abilities, income levels, andracial and ethnic backgrounds can live, work, and access services, such as education, childcare andhealthcare. The TOC Policy is rooted in Plan Bay Area 2050 (PBA 2050), the region’s Long RangeTransportation 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 forjurisdictions that want to advance the goals of PBA 2050 or to be eligible and/or competitive for some MTCdiscretionary funding.

The TOC policy requirements consist of the following four elements:

Residential and office density: Minimum residential and commercial office densities for new development1.Housing/Commercial Policies: Affordable housing production, preservation and protection, and stabilizingbusinesses to prevent displacement2.

Parking management3.Transit station access and circulation.4.

Housing Element Update Implementation
In March 2024, California Department of Housing and Community Development (HCD) found the Town’sadopted Housing Element in substantial conformance with the Housing Element Law. HCD requires that theTown 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 progressreport, 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 isinconsistent with an adopted housing element or housing element law. Planning staff continues to work onthese programs, including the mandatory public participation, and will do so every year as it is required by theHCD. Some of these programs require Zoning Code Amendments which will be forwarded to the City Councillater this year.

CODE ENFORCEMENT
The Town of Colma has adopted Municipal Code regulations that help aesthetically enhance the Town as well askeep it safe. The Code Enforcement Division protects the quality of life, property values and the environment forthe residents, businesses, and cemeteries of Colma. This is accomplished by developing and promoting safe and Colma FY 2026-27 Proposed Budget 116
healthy neighborhoods through education and compliance of the codes, ordinances and permits in a proper andtimely 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.

SUSTAINABILITY
Sustainability services for the Town of Colma consists of providing management services for a variety ofprograms including the following completed projects: Completed management of new solar carports at the Police Department, projected to save the Townapproximately $500,000 over the Power Purchase Agreement (PPA) term while protecting against risingPG&E energy costs.Completed management of new rooftop and carport solar at Town Hall, projected to save the Townapproximately $400,000 over the PPA term while protecting against escalating PG&E energy costs.Developed new battery storage backup project (currently underway) at the Community Center to provideresilience during grid outages and reduce peak energy costs.Completed Electric Vehicle (EV) charging infrastructure upgrades at the Community Center.Achieved compliance with SB 1383 annual procurement targets for organic materials through newagreement and partnership with Resource Conservation District and the Office of Sustainability.Drafted new franchise agreement to ensure SB 1383 compliance, including updated performancestandards, more transparent rate-setting process, and reporting requirements.Partnered with Regional Integrated Climate Action Planning (RICAP) to complete Colma’s community-wideand municipal greenhouse gas (GHG) inventory.Initiated new EV charging installation projects at Town Hall and the Police Department, funded throughgrants.Launched project to upgrade the Sterling Park gas furnace using Peninsula Clean Energy (PCE) grantfunding.Completed on-site compliance audit with CalRecycle for AB 341 and SB 1383; enhanced commercialoutreach and education efforts to increase waste diversion and reduce cross contamination in commercialaccounts.Managed $75,000 CalRecycle grant for Senate Bill 1383 compliance and CCPP grant to reduce single-useplastics by installing filtered water dispensers at the Police Department and Corporation Yard.Initiated new energy efficiency project focused on reducing energy costs at Town Hall, Police Department,and Community Center in partnership with BayREN using grant funding. Goals for 2026–27 Sustainability Department Complete Climate Action Plan (CAP) Update to assess progress toward the 2030 GHG reduction targetand present findings to staff and City Council. This project includes:Document progress toward the 2030 GHG reduction target.Conduct gap analysis and identifying new programs and policies needed to meet targets.Present CAP Update and recommendations to City Manager and City Council for consideration.Implement high-impact GHG reduction programs by expanding partnerships with PCE and BayREN tocost-effectively achieve targets.Finalize the new solid waste, organics and recycling franchise agreement to include updated reportingrequirements, rate-setting processes, and performance standards.

Colma FY 2026-27 Proposed Budget 117
Manage contractor to complete Request for Proposals (RFP) process for new franchise agreement.Complete energy efficiency projects at Town Hall, Police Department, and Community Center inpartnership with BayREN.Maintain SB 1383 compliance and reporting which includes:Preparation of the SB 1383 Implementation Record for CalRecycle.Documentation of procurement compliance for organics and recycled content products at Town facilities.Coordination of on-site audits with CalRecycle to document SB 1383 compliance with focus oncommercial accounts.•Oversee Republic Services to ensure compliance with existing franchise agreement requirements:diversion rates, collection programs, technical assistance, and processing standards.Evaluate and identify alternatives to support longer-term sustainability program funding.Prepare and submit required CalRecycle compliance reports.Increase outreach/education efforts to reduce natural gas emissions—which account for 77% of Colma’sbuilding emissions—by promoting electrification in commercial buildings.Expand commercial EV charging infrastructure through regional grant funding and electrification upgradeprograms.Enhance sustainbility outreach to community through social media to educate Colma residents andbusinesses on benefits of electrification and available energy efficiency rebates.Expand outreach/education and develop an incentive program for cemetery managers to encouragereduction of off-road GHG emissions from diesel and gas-powered lawn and earth moving equipmentthrough financial incentives, workshop, and recognition program.

Revenue Summary
The FY 2026-27 Planning revenues budget is $33,000 and the operating budget is $1,145,190. Fees collectedfor planning activities are based on the 2018 cost of service study with a recovery target of 90%. Non-permitrelated activities are supported by General Fund revenues.

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$ 44,488 $ 79,126 $ 76,839 $ 33,000
$ 44,488 $ 79,126 $ 76,839 $ 33,000
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Expenditures SummaryFY 2026-27 Planning Budget
The total Planning budget for FY 2026-27 is $1,145,190. Similar to Engineering & Building, the Town partnerswith a private company to provide planning and sustainability services.

Expenditures by Categories
Colma FY 2026-27 Proposed Budget 119
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$ 605,590 $ 758,930 $ 945,200 $ 740,937
0 0 0 394,753
9,277 9,539 7,018 9,500
$ 614,867 $ 768,469 $ 952,218 $ 1,145,190
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Colma FY 2026-27 Proposed Budget 120
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$ 614,867 $ 768,469 $ 952,218 $ 1,145,190
$ 614,867 $ 768,469 $ 952,218 $ 1,145,190
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Reasonable AccommodationUpon request, this publication will be made available in appropriate alternative formats to persons withdisabilities, as required by the Americans with Disabilities Act of 1990. Any person with a disability, whorequires a modification or accommodation to view the document, should direct such a request to NathanBassett, Administrative Services Director, at 650-997-8300 or [email protected] Please allow twobusiness days for your request to be processed.

Colma FY 2026-27 Proposed Budget 121
Town of Colma
1198 El Camino Real
Town Website
Colma FY 2026-27 Proposed Budget 122
Department Description
The Facility Operations Activity includes non-personnel operating expenses for all Town facilities, such asjanitorial and landscape contract services for facilities, water, electricity and pest control.

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

Revenue Summary
The FY 2023-24 Facility Operations revenue budget is $221,202, with $160,000 from Creekside Villas.Creekside Villas rental incomes are recorded in Fund 83, City Properties fund - an Enterprise Fund and are usedto offset facility operation costs in Fund 83. The Town also receives rental income for renting office spaces inTown Hall ($61,202).

Town of Colma, California www.colma.ca.gov
Facility OperationsPublic Works & PlanningFY 2026-27 Budget Colma FY 2026-27 Proposed Budget 123
Updated On 8 May, 2026
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$ 191,661 $ 192,556 $ 180,000 $ 160,000
67,773 69,649 61,202 61,202
$ 259,434 $ 262,205 $ 241,202 $ 221,202
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(11) General Fund
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Expenditures SummaryFY 2026-27 Facilities Operations Budget Colma FY 2026-27 Proposed Budget 124
The total Facility Operations budget for FY 2026-27 is $1,137,125. The Recreation & Museum budget of$419,027 includes facility maintenance and services at Colma Community Center, Sterling Park, ColmaMuseum, and Bark Park. The next largest functions are Townhall at $304,625, and Police, at $207,985 whichincludes the Police Station and the Gun range.

Expenditure by Facilities
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(801) City Hall
(806) Police Station
(805) Community Center
(808) Senior Housing
(803) Sterling Park
(804) Museum
(807) Corportation Yard
(810) Bark Park
(812) Gun Range
(809) Verano
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Colma FY 2026-27 Proposed Budget 125
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$ 234,811 $ 299,855 $ 314,946 $ 304,625
198,903 175,383 216,450 203,905
137,021 159,681 168,500 199,315
103,537 130,643 124,492 170,986
94,142 110,941 130,098 144,756
38,853 39,857 59,553 66,636
21,407 24,469 33,050 34,502
4,839 5,751 8,110 8,320
2,354 2,186 4,080 4,080
-65 0 0 0
$ 835,802 $ 948,765 $ 1,059,279 $ 1,137,125
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(801) City Hall
(806) Police Station
(805) Community Center
(808) Senior Housing
(803) Sterling Park
(804) Museum
(807) Corportation Yard
(810) Bark Park
(812) Gun Range
(809) Verano
Total
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Expenditure by Categories
Colma FY 2026-27 Proposed Budget 126
Updated On 8 May, 2026
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Colma FY 2026-27 Proposed Budget 127
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$ 835,802 $ 948,765 $ 1,059,279 $ 1,137,125
835,802 948,765 1,059,279 1,137,125
216,643 277,112 282,801 257,074
135,611 143,211 162,276 168,346
83,559 125,709 111,800 179,500
116,322 121,012 126,012 132,314
52,951 68,015 65,733 74,003
41,875 45,544 84,750 72,950
58,009 29,169 68,365 73,950
47,578 53,014 52,069 61,300
23,419 19,439 32,565 33,327
22,141 23,194 23,301 24,417
16,362 22,172 21,527 30,544
18,896 18,900 24,680 26,000
2,354 2,186 3,400 3,400
82 89 0 0
$ 835,802 $ 948,765 $ 1,059,279 $ 1,137,125
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Supplies & Services
Facility Operations
(90002) Gas and Electricity
(90007) Janitorial Services
(90012) Bldg. Interior Maintenance & Repair
(90008) Landscaping
(90003) Water
(90013) Bldg. Exterior Maintenance & Repair
(90011) Heat, Ventilation, & Air Conditioning
(90006) Supplies
(90010) Security System
(90001) Telephone/Internet Services
(90009) Pest Control
(90015) Property Management Senior Housing
(90014) Miscellaneous Maintenance
(90005) Garbage Pick-UP
Total
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Colma FY 2026-27 Proposed Budget 128
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$ 732,330 $ 818,122 $ 934,787 $ 966,139
103,473 130,643 124,492 170,986
$ 835,802 $ 948,765 $ 1,059,279 $ 1,137,125
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Reasonable AccommodationUpon request, this publication will be made available in appropriate alternative formats to persons withdisabilities, as required by the Americans with Disabilities Act of 1990. Any person with a disability, whorequires a modification or accommodation to view the document, should direct such a request to NathanBassett, Administrative Services Director, at 650-997-8300 or [email protected] Please allow twobusiness days for your request to be processed.

Colma FY 2026-27 Proposed Budget 129
Town of Colma
1198 El Camino Real
Town Website
Colma FY 2026-27 Proposed Budget 130
Department Description
The Recreation Services Department offers a variety of programs, activities, and events for Colma residents ofall ages, from youth to seniors, at two park facilities: Colma Historical Park & Community Center and SterlingPark. 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 caterto all age groups throughout the fiscal year. To maintain accessibility and affordability, program fees are structured through a policy-based system thatoffers greater discounts for programs benefiting the broader community, as opposed to those serving onlyindividuals. This fee structure, which was approved by the City Council in 2011, has traditionally allowed theRecreation Services Department to recover between 12% and 14% of its operational costs, including themaintenance of recreation facilities. Despite this temporary setback, the department has historically seen steady growth in program participationsince FY 2012-13. This increase can be attributed to the department’s focus on offering more in-houseactivities and expanding community-based programming, ensuring there are opportunities for all residents,regardless of age or background. A significant boost in participation occurred during the town’s CentennialYear, which was celebrated in 2024. The year-long commemoration of Colma’s 100th anniversary broughtheightened community engagement and pride, leading to increased involvement in various recreationalevents. 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-standingand new community events. This surge in participation added to the overall success of the RecreationServices Department’s offerings during this time. The 2025-2027 Strategic Plan emphasizes the development and implementation of intergenerationalprograms that cater to individuals of all ages and abilities. These programs will focus on promoting overallwellness, including mental, physical, and emotional health. In the coming years, staff plans to continue hostingannual 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 abilitiesto engage in activities that encourage physical movement and wellness, fostering a stronger connection to theparks 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 acrossgenerations.

Town of Colma, California www.colma.ca.gov
RecreationFY 2026-27 Budget
Colma FY 2026-27 Proposed Budget 131
As the department continues to evolve and adapt to the needs of the community, it remains committed tooffering a wide variety of programs that enrich the lives of Colma residents. The future looks promising as theRecreation Services Department focuses on furthering its mission to serve as a community hub that bringspeople together, celebrates local culture, and promotes health and well-being for all.

Staffing
The staffing for this Department includes oneRecreation Manager, two Recreation Coordinators,3.5 FTE in part-time Facility Attendants and 4.0 FTEin part-time Recreation Leaders.

Category 2027
(Sr) Recreation Leaders (Part-Time) 4
Facility Attendants (Part-Time) 3.5
Recreation Coordinators 2
Recreation Manager 1
ACCOMPLISHMENTS/GOALSDuring 2025-2026, the Recreation Services Department:Staff hosted the second Ghost Run 5K Family Fun Run in collaboration with Colma Police Department and Partnered with Italian Cemetery to safely host two Cinema’sat the Cemetery with 227 runners registered.Hosted community programs such as:Summer Concert Series (3)Cinema at the Cemetery (2)Dia de los MuertosParol Lantern WorkshopVeterans Day Celebration at Veteran VillageHosted our 2 annual Dia de Los Ninos (Children’s Day) that included performances from Duo DanceAcademy and non-profits such as First 5, My Good Brain, Girl Scouts and Colma Police Department andProject Read.Recreation staff reached out the schools within the local Jefferson Elementary School District that Servicethe Colma Community to market our programs and events. We have joined two different school eventsand a job fair at El Camino High School.Tree Lighting was a successful event with bounce houses for the kids, special guest appearance fromSanta and performances from Duo Dance Academy and Vibo Music School.Brews and Bingo Event for adult community was a success.Junk in the Trunk filled up in participants wanting to sell their secondhand treasures – good attendance.The department hosted a nine-week in house Summer Day Camp that was full for the whole summer. Thecampers enjoyed six special excursion trips around the bay area.Family Field Day encouraged families to get out into the parks and play. We saw many intergenerational families enjoy the program. Staff partnered with the Daly CityLions who sponsored the barbeque lunch. nd
2026-27 Recreation Staffing
Colma FY 2026-27 Proposed Budget 132
Hosted the First Holly Jolly Mini Market for young entrepreneurs – 16 young entrepreneurs sold theirhandmade/homemade crafts. In addition, our Teen Group wrapped gifts for Donations to go to the ColmaHistorical Museum. Future ObjectivesFor FY 2026-2027, the Recreation Services Department will:Coordinate the Annual Town Picnic and Adult Holiday Event;Continue to host annual 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 NinosStreets Alive – Family Field DayGrandparents Day CelebrationSpecial Camp Events – Multicultural PotluckTrunk or TreatWorking with local shopping centers promoting economic development Since 2021-22, the Recreation Services Department has offered approximately 749 programs with an averageof 7,305 residents participating annually.

Program DemographicsThe 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 graphsthat show how the Department has satisfied the Recreation Department Program Guidelines with equitableprogramming and participation over the past few years. The Department will continue to meet these goals bydeveloping programming attractive to all ages and abilities. Program RegistrationAs the Recreation Services Department has expanded its program offerings, the transition from in-person toonline 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 theirhomes, reducing wait times and providing immediate confirmation of registration. This shift has contributed toa 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, requiringresidents to physically visit the registration site during specified hours. The ability to register online hasbecome especially important in the wake of the COVID-19 pandemic, providing a safer and more efficientoption for residents to engage with the department’s offerings.

Participation by Gender
Colma FY 2026-27 Proposed Budget 133
Participation by Age
Revenue Summary
The FY 2023-24 Recreation revenues budget is $126,500. As shown in the table below, Recreation revenuesfrom program charges and rentals are insufficient to fund the total Recreation Department operatingexpenditure of $1.13 million. General Fund revenues supports the remaining $1,029,128 of the operatingexpenditure.

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$ 142,381 $ 159,586 $ 105,700 $ 126,500
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Expenditures SummaryFY 2026-27 Recreation Budget
Colma FY 2026-27 Proposed Budget 135
The total Recreation budget for FY 2026-27 is $1,472,900. Salaries, wages, & benefits represents 71% andrecreation program represents 19% of the department budget. Salaries, wages, & benefits supports 3 fulltime and 7.5 FTE of part-time staff.

Expenditure by Categories
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$ 750,435 $ 841,594 $ 1,081,603 $ 1,041,849
255,548 305,687 320,520 354,972
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Expenditure by Fund
The Recreation operating expenditures is part of the General Fund operation.

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$ 1,059,489 $ 1,219,992 $ 1,508,923 $ 1,472,900
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Reasonable AccommodationUpon request, this publication will be made available in appropriate alternative formats to persons withdisabilities, as required by the Americans with Disabilities Act of 1990. Any person with a disability, whorequires a modification or accommodation to view the document, should direct such a request to NathanBassett, Administrative Services Director, at 650-997-8300 or [email protected] Please allow twobusiness days for your request to be processed.

Town of Colma
1198 El Camino Real
Town Website
Colma FY 2026-27 Proposed Budget 138
Town of Colma, California www.colma.ca.gov
GANN Limit, Staffing, Fund Descriptions, andFinancial PoliciesAppendixFY 2026-27 Budget Colma FY 2026-27 Proposed Budget 139
Appropriation Limit
California voters approved propositions, amendingthe State Constitution, which requires that the annualTown budget include a calculation of theAppropriations Limit, sometimes referred to as theGann Limit. This requirement was imposed byProposition 4 (1979) and later amended byProposition 111 (1990). The requirement imposes a restriction on the amountof governmental revenue, which may be appropriatedin any fiscal year. The Appropriations Limit was firstbased on actual appropriations during the base year(1986-87), and it can be increased each year basedon a specific formula and specified growth factors.The Appropriations Limit does not apply to all funds.It only applies to funds that are “proceeds of taxes.” Each year, the adjustment to the Appropriations Limittakes into consideration two factors: 1) the change inthe cost of living, and 2) the change in population.For each of these factors, the Town may selectbetween two optional factors. Selection of Optional Factors For the Fiscal Year 2026-27 calculation, the Townselected San Mateo County’s population growth rateof -0.03% and the change in the State Per CapitaIncome of 4.95%. Appropriation Limit Calculation2026-27 Change in Population (Town of Colma vs. SanMateo County)1.

Town of Colma had a population of1,410 on 1/1/2025 and 1,405 on1/1/2026, a decrease of 0.35%

1. County of San Mateo had a populationof 748,271 on 1/1/2025 and 748,049 on1/1/2026, a decrease of 0.03%

2. Change in State per capita Personal Incomevs. Colma Non-Residential BuildingConstruction

2. Change in State Per Capita PersonalIncome was 4.95%1.

Change in Colma Non-ResidentialAssessed Valuation was not available.2.

Colma FY 2026-27 Proposed Budget 140
The 2026-27 Appropriations subject to the limit(“Proceeds of Taxes”) total $24,182,142, whichmeans the Town is $48,940,241 below the authorizedlimit.

Appropriation Limit History (10 year)
Staffing List
The data is available beneath the bar charts. Use the scroll bar to the right to move to the table.

58.4Dept Function in 2027
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20 30
40 50
60 2019 2021 2023 2025 2027
Townwide Staffing
Data Updated Apr 15, 2026, 4:42PM
Colma FY 2026-27 Proposed Budget 141
FY 206-27 includes the addition of a full-time Management Analyst, a full-time Planning Manager, and a full-time Public Works Director.

Description of FundsFund Type: General FundGeneral Fund (11)For the purpose of tracking funding and cost of ongoing operation and unrestricted revenues. The expenditureand use of General Funds are discretionary after appropriation by the City Council to the extent there are nolocal policies or laws that impose any special conditions. General Fund Reserves (12)For the purpose of segregating committed reserve funds approved by the City Council in the Town Budget. Emergency Operation (19)For the purpose of tracking emergency operation.

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Fund Type: Special RevenuesGas Tax (21)For the purpose of receiving gas tax collected and distributed by the State of California. Gas Tax Fund isdesignated for ongoing traffic signal and street lighting contract services as well as street capital projects asauthorized by the gas tax requirement. Measure A (22)For the purpose of receiving Measure A collected and distributed by the San Mateo County TransportationAuthority. This is a county-wide voter-approved sales tax measure designed to improve transit and relievetraffic congestion. A portion of the Measure A funds are distributed directly to cities on a per-capita basis andthe use is limited to eligible street capital improvements. Transportation Grant (23) For the purpose of recording various Federal, State and county grants for major bikeway, pedestrian, androadway capital improvement projects. Grants are generally reimbursable in nature and require the Town topay the contract cost, first. Parks in Lieu (24)For the purpose of receiving Parks in Lieu fees and disbursing funds for Town parks and recreational facilities. Housing Impact Fees (25)For the purpose of receiving Housing Impact fees paid by developers and disbursing funds for affordablehousing purposes. Measure W (26)For the purpose of receiving Measure W collected and distributed by the San Mateo County TransportationAuthority. This is a county-wide voter-approved sales tax measure designed to improve transit and relievetraffic congestion. A portion of the Measure W funds are distributed directly to cities on a per-capita basis andthe use is limited to eligible street capital improvements. Public Safety Grants (27)For the purpose of revenue associated with one-time or limited-term Police grants that have restricted uses.This includes a distribution associated with State criminal justice realignment funds. Other one-time Police-related grants are also accounted for in this fund. The Public Safety Grants Fund is designated by the Town asFund #27. Expenditures from this fund will finance the majority of costs associated with specialized Policetraining and homeless outreach services. COPS Grant (29)For the purpose of revenue associated with Police grants that have restricted uses and may be on-going. Thisincludes an annual State distribution from the Supplemental Law Enforcement Services Fund (SLESF), whichmust be used for front-line law enforcement activities. Expenditures from this fund will finance the majority ofcosts associated with the Police - Community Services Division including a Community Services Officer (CSO)position.

Fund Type: CapitalCapital Improvement (31)
Colma FY 2026-27 Proposed Budget 143
For the purpose of tracking the funding and cost of capital improvement projects that are not related toimprovements to streets (Fund 32), sewer (Fund 82), Verano property (Fund 83), and Creekside Villasproperty (Fund 83). Street Capital (32)For the purpose of tracking the funding and cost of Street Capital Improvement Projects Fund Type: DebtCOPS Debt Services (43)For the purpose of tracking the payment of interest and principal associated with the 2015 Town Hall CampusRenovation COP and related administrative expenses. This is the only debt the Town currently hasoutstanding.

Fund Type: Internal ServicesVehicle/Fleet Replacement (61)For the purpose of accumulated funds over time to provide for the replacement of the Town fleet used byPolice, Public Works, Recreation and Administration. Annual charges based on the usable life and cost ofvehicles and the public works fleet are recorded as expenses within the operating departments. The futurereplacement of these vehicles and the fleet is financed from reserves accumulated in this fund.

Fund Type: TrustOPEB Trust (71)For the purpose of tracking funding designated to pay retiree medical and dental cost and related investmentreturns. Pension Trust (72)For the purpose of tracking funding designated to pay retiree pension cost and related investment returns.

Fund Type: EnterpriseSewer Operating (81)For the purpose of tracking the operating and maintenance cost of the Town’s Sewer System and to streamlinequarterly and annual compliance reporting Sewer Capital (82)For the purpose of tracking the funding and cost of Sewer Capital Improvement project, and to establish thesewer system needs of the Town. City Properties (83)For the purpose of tracking the lease and rental of City properties, expenses for the maintenance of Cityproperties, and depreciation.

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Financial Policies
The Town of Colma's Policies are online and adopted as part of the Colma Administrative Code. Below is a listof policies that pertains to finance, directly. Colma Administrative Code 4.01: Budget Procedures and Reserve Policeshttps://www.colma.ca.gov/documents/cac-4-01-budget-procedures-reserve-policy/Beginning on page 2 of the policy details the responsibility of the City Manager, content of the proposedbudget, the process for budget adoption, and the process for budget amendments and adjustments. Beginningon page 6 of the policy details the reserve policy and the procedure to use and replenish the reserves. Colma Administrative Code 4.02: Investment Policyhttps://www.colma.ca.gov/documents/cac-4-02-investment-policy/The purpose of the investment policy is to provide directions on how to invest public funds in a manner whichwill provide safety, liquidity, and yield through a diversified investment portfolio. The policy is reviewed annuallyand updated as needed. Colma Administrative Code 4.03: Grants & Donationshttps://www.colma.ca.gov/documents/cac-4-03-grants-donations/The purposes of the grants and donation policy is to establish policies and procedures for assuring that allgrants for charitable purposes are lawful and for establishing a fair and efficient process for reviewing andapproving requests for grants or donations by the Town. Colma Administrative Code 4.04: Banking Authorityhttps://www.colma.ca.gov/documents/chapter-4-04-banking-authority/The purpose of the banking authority policy is to document the signing authority, transfer authority, and theinternal control surrounding Town;s depositary accounts.

Reasonable AccommodationUpon request, this publication will be made available in appropriate alternative formats to persons withdisabilities, as required by the Americans with Disabilities Act of 1990. Any person with a disability, whorequires a modification or accommodation to view the document, should direct such a request to NathanBassett, Administrative Services Director, at 650-997-8300 or [email protected] Please allow twobusiness days for your request to be processed.

Colma FY 2026-27 Proposed Budget 145
Town of Colma
1198 El Camino Real
Town Website
Colma FY 2026-27 Proposed Budget 146
Glossary of TermsA
AB - Assembly Bill.ABAG - Association of Bay Area Governments.ABC - Alcoholic Beverage Control.Accounting System - The total set of records and procedures used to record, classify, and report informationon the financial status and operations of an entity.Accrual Basis of Accounting - A method of accounting in which revenues are recorded when measurableand earned, and expenses are recognized when a good or service is used.Activity - A unit of budgetary accountability and control that encompasses specific and distinguishable lines ofwork performance for the purpose of accomplishing a function for which the Town is responsible.ADA - See Americans with Disabilities Act.ADC - Actuarially Determined Contribution. Minimum annual contribution, as determined based on actuarialassumptions, to pay off OPEB or Pension liabilities.Adopted Budget - The budget document formally approved by the City Council, often referred to as theoriginal budget.Ad-valorem - According to value.Amended Budget - An adopted budget, after it has been changed (or adjusted) by the City Council. Anexample of an amended budget is when the City Council adopts changes in expenses and revenues of aspecific item or project or a series of items and projects during the Mid-Year Budget process. (See BudgetAdjustment)Americans with Disabilities Act (ADA) - A 1990 law that gives federal civil rights protections to individualswith disabilities similar to those provided to individuals on the basis of race, color, sex, national origin, age, andreligion. It guarantees equal opportunity for individuals with disabilities in public accommodations,employment, transportation, State and local government services, and telecommunications.Appropriation - A legal authorization granted by the City Council to make expenditures or enter intoobligations for specific purposes.Appropriation Limit (Gann Limit) - A mandated calculation of how much the Town is allowed to expend inone fiscal year. It is mandated on government agencies within California by Article XIII B of the CaliforniaConstitution. The amount of appropriation subject to the limit is the budgeted proceeds of taxes. Someexamples of proceeds of taxes are sales and property taxes. The total of these budgeted revenues cannotexceed the total appropriations limit. Annually, local governments may increase the appropriations limit by a Town of Colma, California www.colma.ca.gov
GlossaryFY 2026-27 Budget
Colma FY 2026-27 Proposed Budget 147
factor comprised of the change in population combined with the California inflation rate as determined by theState Finance Department.APWA - American Public Works Association.ARC - Actuarial Required Contribution. The term changed to Actuarially Determined Contribution, per GASB75.Assessed Valuation - A valuation set upon real estate or other property by the San Mateo County Assessorand the State as a basis for levying taxes.Assigned Reserve - The spendable amounts set aside for specific purposes or contingencies authorized byresolution of the City Council.Authorized Positions - Positions approved by the City Council which may or may not have funding. (SeeBudgeted Positions)Audit - A review of the Town’s accounts by an independent accounting firm to verify that the Town’s financialstatements accurately reflect its financial position.

B
BAAQMD - Bay Area Air Quality Management District.Balanced Budget - A balanced budget exists when the total projected inflow of resources is equal to, orgreater than, the total projected outflow of resources. The inflow of resources includes current year revenues,future grant receivable, and use of reserves as approved by City Council.BART - Bay Area Rapid Transit.Base Budget - Those resources necessary to meet an established and existing service level.Basis of Budgeting - The method used for recognizing revenues and expenditures in the budget. The Townuses the modified accrual basis of accounting for budgetary purposes, which is in compliance with GenerallyAccepted Accounting Principles (GAAP).BCDC - Bay Conservation and Development Commission.Beginning Fund Balance - Resources available in a fund from the end of the prior year for use in thefollowing year.Benefits - See Fringe Benefits.Bond - A written promise to pay a specified sum of money, called the face value of principal amount, at aspecified date or dates in the future, together with the periodic interest at a specified rate issued by a city toraise capital funds.Budget - A planning and controlling document for financial operation with estimates of proposed expendituresand revenues for a given period of time, usually one year. A plan expressed in figures.Budget Adjustment - A change of expenditure levels and corresponding resources needed to accomplish anexisting service level or unanticipated service. All budget adjustments are reflected in the current year budgetand are approved by the City Council.Budget Calendar - The schedule of key dates or milestones that a city follows in the preparation and adoptionof the budget.Budget Highlights - Portion of department narrative in the budget that focuses on key changes in the budgetfrom the previous year.Budget Message - A general written description summarizing the proposed budget. The budget messageexplains principal budget issues against the background of financial experience in recent years and presentsrecommendations made by the City Manager.Budget Stabilization Reserve - Monies set aside, sometimes called a rainy day fund, that can be used toassure continuity of Town operations when tax revenues temporarily decline as the result of a recession, theloss of a major taxpayer or other similar circumstance.Budgeted Capital Project - Existing or new Capital Projects that have funding available in the current fiscalyear. Work on these projects will continue during this year's budget.Budgeted Positions - The number of full-time equivalent positions to be funded in the budget. Example:Funding of two half-time positions would equal one full-time equivalent position. (See Authorized Positions).

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C
C/CAG - City/County Association of Governments of San Mateo County.CAD/RMS - Computer Aided Dispatch and Records Management System.CAFR - Comprehensive Annual Financial Report.Cal BIG - California Building Inspection Group.CALBO - California Building Officials.CalPERS - See PERS.CAP - Climate Action Plan.CAPE (General Government) – Community Action Plan for Emergencies (Colma’s CERT Program).Capital Improvements - A permanent major addition to the Town’s real property assets including the design,construction, purchase or major renovation of land, buildings or facilities including major landscaping and parkimprovements.Capital Improvement Program (CIP) - A plan for capital expenditures and the means of financing them, to beincurred each year over a fixed period of years, to meet capital needs arising from a long-term plan. (SeeCapital Improvements)Capital Outlay/Expenditures - Routine capital expenditures for the acquisition of capital assets. These itemsare included in almost every budget and do not have a significant impact on the operating budget. The Town’scapitalization limit is $10,000. (See Fixed Asset)Capital Project - All related expenditures for a public improvement project.Capital Project Fund - Resources transferred from the General Fund to complete a capital improvementproject.Cardroom Tax - A permit tax imposed on gambling establishment operations in the Town of Colma. The tax isa general tax with the proceeds going to the General Fund. The tax requires each person operating agambling establishment to pay a monthly tax which is a combination of a set fee and a percentage of grossrevenue on a sliding scale set by Town ordinance.CASp - Certified Access Specialist.CAT - Community Action Teams.CEQA - California Environmental Quality Act.CERT - Community Emergency Response Team.Certificates of Participation (COPs) - A method of raising funds collateralized by leases between a lessorand a government agency. Payments are funded with annual appropriations made by the government agency(in this case the Town) to the lessor. COPs are typically used for capital leases for large projects where thefinancing amount exceeds several million dollars.Charges for Service - See Fees.CIP - See Capital Improvement Program.Climate Action Plan - A Climate Action Plan or a CAP is a detailed and strategic framework for measuring,planning, and reducing Greenhouse Gas (GHG) emissions and related climatic impacts. Climate Action Plansinclude an inventory of existing GHG emissions, reduction goals or targets, and prioritized measures andprograms to reduce GHG emissions and climate impacts to target levels set by the City Council.Closed Capital Project - Capital Projects that have been completed or closed out. These projects will onlyappear in future Capital Improvement Budgets if they have project expenditures during the prior three years.COLA - See Cost of Living Adjustment.Committed Reserve - The spendable amounts set aside to meet the Town’s long-term obligations.Competitive Bidding - Transparent procurement method in which bids from competing contractors, suppliers,or vendors are invited by openly advertising the scope, specifications, and terms and conditions of theproposed contract as well as the criteria by which the bids will be evaluated. Competitive bidding aims atobtaining goods and services at the lowest prices by stimulating competition, and by preventing favoritism.Consultants - Outside individuals who provide advice or services.Contractual - A type of expenditure. Usually, a professional consulting service involving a contract for one ormore years.

Colma FY 2026-27 Proposed Budget 149
COP Town Hall Fund - Project expenses which were financed by Certificate of Participation (COP) debtfinancing.COPs - (debt) Certificates of Participation.COPS - (grant) Citizens Option for Public Safety. See Supplemental Law Enforcement Services Fund.Cost Accounting - The branch of accounting that provides for the assembling and recording of all theelements of cost incurred to accomplish a purpose, to carry on an activity or operation, or to complete a unit ofwork or a specific job.Cost of Living Adjustment (COLA) - A scheduled percentage adjustment to wages, which is based upon theterms of labor agreements as approved by an action of the City Council.Cost of Services - Payments made by customers for publicly provided services that benefit specificindividuals and exhibit "public good" characteristics. They include fees such as recreation fees, building permitfees and planning fees.CPI - Consumer Price Index.CPOA - California Peace Officers’ Association.CPR - Cardiopulmonary Resuscitation.CPRS - California Park and Recreation Society.CPUC - California Public Utilities Commission.CSMFO - California Society of Municipal Financial Officers.CSO - Community Service Officer.

D
Debt Service - Actual cost of interest and principal on debt.Debt Service Fund - A fund established for the payment of principal and interest on debt other than payableexclusively from special assessments.Deficit - The excess of expenditures over revenues during an accounting period.Department - An organizational unit comprised of divisions or programs. It is possible for a department to becomprised of only one division.Department Description - A list of the typical activities of programs.Department Function - Category of work performed. The Town has five major categories: GeneralGovernment, Recreation, Public Works, Public Safety and Planning.Discretionary Revenue - Money that the City Council has the authority to allocate for any purpose. Oftenrefers to the General Fund, as opposed to special or Restricted Use Funds.Division - A functional grouping of related activities within a department. There are usually several activitieswithin a division. (See Activity)DUI - Driving Under the Influence.

E
Economic Development - Efforts that seek to improve the economic well-being and quality of life for acommunity by creating and/or retaining jobs and supporting or growing incomes and the tax base.Encumbrance - An obligation in the form of a purchase order or contract.Enterprise Fund - A fund established to account for operations that are financed and operated in a mannersimilar to private business enterprises, where the intent of the City Council is that the costs of providingservices to the general public on a continuing basis be financed or recovered primarily through user charges,i.e., water utility, parking system.EOC - Emergency Operations Center.ERAF - Educational Revenue Augmentation Fund. A shift of property tax revenue from local agencies (cities,counties, special districts) to the State.

Colma FY 2026-27 Proposed Budget 150
Expenditure - Designates the cost of goods delivered or services rendered, whether paid or unpaid. Whereaccounts are kept on the accrual or modified accrual basis of accounting, costs are recorded when goods arereceived or services rendered. Where accounts are kept on a cash basis, expenditures are recognized whenthe cash payments are made.

F
FBI - Federal Bureau of Investigation.Fees - A charge to cover the cost of services (e.g. building inspection fee, zoning fee, etc.) sometimes referredto as Charges for Service.FEMA - Federal Emergency Management Agency.FF&E - Furniture, Fixtures and Equipment.FHA - Fair Housing Act.Fiscal Accountability - The responsibility of governments to justify that their actions in the current periodhave complied with public policy decisions concerning the raising and spending of public moneys in the shortterm (usually one budgetary cycle or one year).Fiscal Year - A twelve-month period of time to which the budget applies. For the Town of Colma and manylocal government agencies, this period is from July 1 through June 30.Fixed Asset - A tangible item of a long-term character such as land, buildings, furniture, and other equipmentwith a unit cost in excess of $10,000. (See Capital Outlay)Fleet Replacement Fund - An internal service fund used to accumulate funds over time to provide for thereplacement of the Town fleet.FLSA - Fair Labor Standards Act.FMLA - Family Medical Leave Act.FPPC - Fair Political Practices Commission.Fringe Benefits - Benefits to Town employees, in addition to salaries, paid by the Town. These benefitsinclude pensions, workers’ compensation, unemployment insurance, health club membership, and life andhealth insurance.FTE - See Full-Time Equivalent.Full-Time Equivalent (FTE) - One or more employee positions totaling one full year of service orapproximately 2,080 hours a year.Full Cost Recovery - Recovering or funding the full costs of a project or service, typically through a user fee.In addition to the costs directly associated with the project, such as staff and equipment, projects will also drawon the rest of the organization. For example, adequate finance, human resources, management, and ITsystems are also integral components of any project or service.Fund - A self-balancing set of accounts. Governmental accounting information is organized into funds, eachwith separate revenues, expenditures and fund balances.Fund Balance - The difference between fund assets and fund liabilities in a governmental or trust fund.Changes in fund balances are the result of the difference of revenues to expenditures. When revenues exceedexpenditures in a given period, fund balance increases and when expenditures exceed revenue, fund balancedecreases.Funding Source - Identifies fund(s) that will provide resources for Town expenditures.FY - See Fiscal Year.

G
GAAP - See Generally Accepted Accounting Principles.Gann Limit - See Appropriation Limit.Gas Tax Fund - Fund required by State law to account for gas tax revenues received from the State andexpended for construction and maintenance of Town streets.

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GASB - See Governmental Accounting Standards Board.GASB Statement No. 34 - Requires state and local governments to produce financial statements on anaccrual basis, in much the same manner as private sector businesses. The objective is to enhance theunderstandability and usefulness of the financial reports of state and local governments to the public,legislative and oversight bodies, and investors and creditors.GASB Statement No. 45 - Requires the measurement and recognition criteria for other Post EmploymentBenefits (OPEB) for reporting purposes. The objective is to recognize the cost of benefits, provide informationon related liabilities and provide information for assessing fiscal health for future periods.GASB Statement No. 54 - Intended to improve the usefulness of the amount reported in fund balance byproviding a more structured classification. It also clarifies the definition of existing governmental fund types.GASB Statement No. 68 - Improves accounting and financial reporting by state and local governments forpensions. It establishes standards for measuring and recognizing liabilities and expenditures and identifies themethods and assumptions that should be used to calculate those liabilities and expenditures.GASB Statement No. 75 - Improves accounting and financial reporting by state and local governments forpost-employment benefits other than pensions (other post-employment benefits or OPEB) such as retireemedical and retiree dental benefits. It also improves information provided by state and local governmentalemployers about financial support for OPEB.Generally Accepted Accounting Principles (GAAP) - Uniform standards used by state and localgovernments for financial recording and reporting; established by the accounting profession through theGovernmental Accounting Standards Board.General Fund - The primary fund of the Town used to account for all revenues of the Town not legallyrestricted as to use and related expenditures.General Fund Reserves - The balance of all general funds not otherwise appropriated (budgeted) oraccounted for, such as the allocated reserves Council set aside for Litigation, Insurance, DisasterPreparedness, Employee Benefits and Operations.General Plan - A plan of a city, county or area which establishes zones for different types of development,uses, traffic patterns, and future development.General Revenue - General sources of income a city collects and receives for public use (e.g. property tax).There are no restrictions as to the use of these monies - often referred to as Discretionary Revenue. GeneralRevenue comprises the General Fund.GF - See General Fund.GFOA - Government Finance Officers Association.GHG - Greenhouse Gas emissions.GIS - Geographic Information System. A Geographic Information System (GIS) is designed to capture, store,manipulate, analyze, manage, and present all types of geographical data. It analyzes the spatial location andorganizes layers of information into visualizations using maps. With this unique capability, GIS reveals deeperinsights into data, such as patterns, relationships, and situations — helping city departments make betterdecisions and more effective use of resources.Goal - An observable and measurable end result having one or more objectives to be achieved within a moreor less fixed time frame.Governmental Accounting Standards Board (GASB) - The body that sets accounting standards specificallyfor governmental entities at the state and local levels.Governmental Funds - Self-balancing sets of accounts that are maintained for governmental activities.Financial statements of governmental funds are prepared on the modified accrual basis of accounting and thecurrent financial resource flows method of measurement focus. All of the Town’s funds are in the governmentalcategory. (See Measurement Focus)GP - General Plan.Grant - A payment of money, often earmarked for a specific purpose or program, e.g. from one governmentalunit to another or from a governmental unit to a not-for-profit agency.Grievance - An actual or supposed circumstance regarded as just cause for complaint. A complaint orprotestation based on such a circumstance.

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H
HEART - Housing Endowment and Regional Trust.HOA - Homeowners Association.HR - Human Resources.HRA - Human Resources Administration.HVAC - Heating, Ventilation and Air Conditioning.

I
ICMA - International City/County Management Association.Infrastructure - All Town-owned facilities supporting the operation of the government agency. It includesstreets, roads, bridges, curbs and gutters, parks, water and sewer lines, storm drains, water pump stationsand reservoirs, water wells, sewer lift stations, all government buildings and related facilities.Interfund Transfers - Monies appropriated from one fund to another fund. This is done to reimburse the fundfor expenses or to finance the operation of the other fund.Internal Service Fund - A fund used to account for the financing of goods or services provided by onedepartment or agency to other departments or agencies of a government on a cost reimbursement basis.IPM - Integrated Pest Management.Irrevocable Trust - A type of trust that by its design can't be modified, amended, changed or revoked.IT - Information Technology.

J
JPA - Joint Powers Agreement.

L
LAFCO - Local Agency Formation Commission.LAIF - Local Agency Investment Fund.LAO - Legislative Analyst’s Office.LCW - Liebert Cassidy Whitmore.Level of Service - Indicator that measures the performance of a system. Certain goals are defined and theservice level gives the percentage to which they should be achieved.Long Term Debt - Debt with a maturity of more than one year after the date of the issue.LTD - Long Term Disability.

M
MADD - Mothers Against Drunk Driving.Mandate (Mandated Services) - A legal requirement, usually imposed by State or Federal law. This term isused to refer to Town services, which are provided to comply with State or Federal laws, such as preparationof the City Council Agenda in compliance with the Brown Act.Maturities - The dates on which the principal or stated values of investments or debt obligations mature andmay be reclaimed.Measure A Fund - Fund used to account for the Town’s per-capita portion of a countywide, voter-approvedsales tax increase for improving transit and relieving congestion.

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Measure M - Countywide, voter-approved vehicle registration fee, half of which goes to the cities in the countyusing a pro-rata formula based on population and road miles. The money can be used for pavementresurfacing, pothole repair, signs and striping, traffic signals, street sweeping, storm-inlet cleaning and localshuttles.Measurement Focus - The accounting convention which determines: (1) which assets and which liabilities areincluded on the governmental unit's balance sheet; and (2) whether its operating statement presents "financialflow" information (revenue and expenditures) or "capital maintenance" information (revenues and expenses).Mid-Year - As of December 31st (mid-point of the fiscal year).Mid-Year Budget Review - Annual process, which occurs in February, where staff analyzes the revenue andexpenditures of the Town through the mid-point of the fiscal year (December 31st), projects the data to the endof the fiscal year (June 30th) and presents the information to Council, along with any recommended budgetadjustments.MMANC - Municipal Management Association of Northern California.Modified Accrual Basis of Accounting - A form of accrual accounting in which (1) expenditures arerecognized when the goods or services are received and (2) revenues, such as taxes, are recognized whenmeasurable and available to pay expenditures in the current accounting period.MOU - Memorandum of Understanding.MRP - Municipal Regional Stormwater Permit.MTC - Metropolitan Transportation Commission.Municipal Code - A book that contains City Council approved ordinances presently in effect. The Codedefines Town law in various categories. (See Ordinance) N
National Pollution Discharge Elimination System (NPDES) - A policy set forth by the EnvironmentalProtection Agency, under the 1987 Federal Clean Water Act, imposing regulations that mandate localgovernments to control and reduce the amount of stormwater pollutant runoff into receiving waters.Non-recurring Costs - One-time activities for which the expenditure should be budgeted only in the fiscalyear in which the activity is undertaken.Non-spendable Fund Balance - The amounts associated with inventories, prepaid expenses and other itemslegally or contractually required to be maintained intact.NorCalHR - Northern California Municipal Human Resources Managers Group.NPDES - See National Pollution Discharge Elimination System.NSMCD - North San Mateo County Sanitation District.

O
OBF - On-Bill Financing.Objectives - Desired results of the activities of a program.OES - Office of Emergency Services.OPEB - Other Post-Employment Benefits.Operating Budget - A programmatic, financial, and organizational plan for furthering the goals of the CityCouncil through departments of the Town, which does not include capital improvement projects.Operating Expenses - Expenses incurred as a result of day-to-day operations.Operational Accountability - Governments’ responsibility to report the extent to which they have met theiroperating objectives efficiently and effectively, using all resources available for that purpose, and whether theycan continue to meet their objectives for the foreseeable future.Ordinance - A formal legislative enactment by the City Council. It has the full force and effect of law within theCity boundaries unless it is in conflict with any higher form of law, such as a State statute or constitutional Colma FY 2026-27 Proposed Budget 154
provision. An ordinance has higher legal standing than a resolution. Adopted ordinances form the MunicipalCode. (See Municipal Code) P
PCI - Pavement Condition Index.PCJPB - Peninsula Corridor Joint Powers Board (Also known as Caltrain Board)PELRA - Public Employers Labor Relations Association.PEMHCA - Public Employees Medical and Hospital Care Act.PERS - Public Employees Retirement System. A pension plan administered by the State of California forgovernment agencies. (Also known as CalPERS).Performance Measures - Indicators used in budgets to show, for example, (1) the amount of workaccomplished, (2) the efficiency with which tasks were completed, and (3) the effectiveness of a program,which is often expressed as the extent to which objectives were accomplished.Personnel Expenditures - Salaries, wages and benefits paid to employees.PMP - Pavement Management Plan.Police Grants Fund - Revenue associated with Police grants that have restricted uses and may be ongoing,for example, SLESF.POST - Police Officer Standards and Training.Priority Area - A category of Town services, such as Economic Development, Long Range Financial Plan orNeighborhoods which the City Council selects as an area of focus for staff in the coming fiscal year.Program - Plan of action aimed at accomplishing a clear objective, with details on what work is to be done, bywhom, when, and what means or resources will be used.Program Revenues - Revenues received by a department as a result of the services or operations of thatdepartment (such as user fees), and generally used to finance the related services or programs.Property Tax - A tax on the assessed value of property. California State Constitution Article XIII A provides thatthe combined maximum property tax rate on any given property equal to 1% of its assessed value unless anadditional amount has been approved by voters for special taxes or general obligation bonds. San MateoCounty remits the Town’s share, including all penalties and interest.Proposed Budget - The working document for the fiscal year under discussion.PTAF - Property Tax Assessment Fee.Public Employee Retirement System - See PERS.Public Safety Grants Fund - Revenue associated with one-time or limited term Police Grants that haverestricted uses.PW - Public Works.

R
Real Estate Transfer Tax - A tax on the value of property transferred, currently levied at a rate of $0.275 per$500. San Mateo County collects the tax and the Town receives the revenues. Revenues are dependent onhow frequently the property is transferred and on the accrued value at the time of transfer.Records Management System (RMS) - A system that automates the storage of current documents andimportant records of the Town (documents, agendas, minutes, reports, maps and vital records) to facilitatequick and easy access to these records using software and other technologies.Request for Proposal (RFP) - Part of a procurement process which is frequently associated with obtainingprofessional or specialized services or goods. Vendors are invited to respond with a description of servicesand associated costs. The agency evaluates responses to determine the response which most closely meetsthe stated needs in a cost-effective manner.Reserve - An account used to designate a portion of the fund balance as legally segregated for a specific use,i.e., General Fund Reserve.

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Reserve Policy - A Council adopted set of principles which establish an appropriate minimum level ofreserves and specify how reserves can be used.Resolution - A special order of the City Council that requires less legal formality than an ordinance in terms ofpublic notice and the number of public readings prior to approval.Restricted Use Funds - Funds designated for use for a specific purpose.Revenues - Income from all sources used to pay Town expenses.RFP - See Request for Proposal.RHNA - Regional Housing Needs Assessment.Risk Management - An organized attempt to protect a government’s assets against accidental loss in themost economical method.RMS - See Records Management System.ROW - Right-Of-Way.RWQCB - Regional Water Quality Control Board.

S
Salaries and Wages - A fixed monthly or hourly sum paid to an employee.Sales Tax - Taxes assessed on retail sales or leases of tangible personal property in the Town. The Townreceives one percent of the 8.25% San Mateo County sales tax.SAMCAT - San Mateo County Telecommunications Authority.SamTrans - San Mateo County Transit District.SB - Senate Bill.Secured Taxes - Taxes levied on real properties in the Town which are “secured” by liens on the properties.SFPUC - San Francisco Public Utilities Commission.SLESF - See Supplemental Law Enforcement Services Fund.SLPP - State-Local Partnership Program.SMC - San Mateo County.SMIP - San Mateo County Investment Pool.Special Revenue Fund - A fund that accounts for the use of revenues that are legally restricted toexpenditures for specific purposes.SSAR - Systemic Safety Analysis Report Program. A grant program established by the State Department ofTransportation (Caltrans) in 2016. The purpose of this grant is to study deficiencies in a government agency'sroadway network including sidewalks, bike paths, crosswalks, accessibility barriers and streetlights andrecommend corrective measures to correct the problems.SSF – City of South San Francisco.SSO - Sanitary Sewer Overflow.STEP - Saturation Traffic Enforcement Program.STOPP - Stormwater Pollution Prevention Program.Strategic Plan - Plan of action aimed at accomplishing a clear objective, with details on what work is to bedone, by whom, when, and what means or resources will be used.Strategic Planning - A comprehensive and systematic management tool designed to help organizationsassess the current environment, increase effectiveness, develop commitment to the organization’s missionand achieve consensus on strategies and objectives for achieving that mission. The focus is on aligningorganizational resources to bridge the gap between present conditions and the envisioned future. Theorganization’s objectives for a strategic plan will help determine how available resources can be tied to futuregoals.Supplemental Assessment - An assessment of real property occurring after the real property lien date ofJanuary 1st of each year as a result of new construction or a change in ownership. The San Mateo CountyAssessor determines the new value of the property based on current market values, and then calculates thedifference between the new value and the value set on January 1st.Supplemental Law Enforcement Services Fund (SLESF) - A component of the Citizens’ Option for PublicSafety (COPS) program which provides grants to every city and county and five special districts that provide Colma FY 2026-27 Proposed Budget 156
law enforcement in the State of California. SLESF funds are allocated among cities and counties and specialdistricts that provide law enforcement services in proportion to population, except that each agency is to beallocated a minimum of $100,000. The Town of Colma receives the minimum allocation.Supplies and Services - Expenditures for materials, supplies and related services which are ordinarilyconsumed within a fiscal year.SWAT - Special Weapons And Tactics.

T
Tax Levy - Amount of tax dollars raised by the imposition of the tax rate on the assessed valuation of property.Tax Equity Allocation - The amount of property taxes payable to the Town under a special law to assist citiesthat otherwise would receive low or no property taxes.TDM - Transportation Demand Management.TEA - Tax Equity Allocation.TLC - Transportation for Livable Communities.TMA - Training Managers Association.Transportation Grants Fund - Fund used to account for one-time transportation grants awarded by Federal,State and Regional agencies, and the associated expenditures.

U
UBC - Uniform Building Code.Unassigned Reserve - The amount of spendable fund balance that is not otherwise appropriated.Unencumbered Appropriation - The portion of an appropriation not yet expended or encumbered.Unfunded Capital Project - Capital Projects that are Town priorities but are currently without budgeted funds.Unfunded Capital Projects will be reviewed annually during the Town Budget process to see if funds areavailable for their design and construction and if these projects are ready to move from the Unfunded CapitalProjects list to the Budgeted Capital Projects list.Unfunded Position - Positions that are authorized but funding is not provided.Unsecured Taxes - An ad-valorem (value-based) property tax that is the liability of the person or entityassessed for the tax. Because the tax is not secured by real property (such as land) the tax is called"unsecured."Useful Life - An accounting term defined as the number of years, as set by the IRS, that depreciable businessequipment or property is expected to be in use.

W
Way-finding - Information systems and signage that guide people through a physical environment andenhance their understanding and experience of the area or space.

Y
Year-End - As of June 30th (end of fiscal year).

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Reasonable AccommodationUpon request, this publication will be made available in appropriate alternative formats to persons withdisabilities, as required by the Americans with Disabilities Act of 1990. Any person with a disability, whorequires a modification or accommodation to view the document, should direct such a request to NathanBassett, Administrative Services Director, at 650-997-8300 or [email protected] Please allow twobusiness days for your request to be processed.

Town of Colma
1198 El Camino Real
Town Website
Colma FY 2026-27 Proposed Budget 158
Resolutions
Budget Adoption
Resolution not available until after FY 2026-27 budget is approved is approved by City Council. GANN Limit Resolution not available until after FY 2026-27 GANN Limit is approved by City Council.

Reasonable AccommodationUpon request, this publication will be made available in appropriate alternative formats to persons withdisabilities, as required by the Americans with Disabilities Act of 1990. Any person with a disability, whorequires a modification or accommodation to view the document, should direct such a request to NathanBassett, Administrative Services Director, at 650-997-8300 or [email protected] Please allow twobusiness days for your request to be processed.

Town of Colma
1198 El Camino Real
Town Website
Town of Colma, California www.colma.ca.gov
ResolutionsFY 2026-27 Budget
Colma FY 2026-27 Proposed Budget 159