FINANCIAL SUMMARY
FY 2022-2023 Budget
The Financial Summary section contains the following adopted budget and financial summary information:
Budget Information:
• Citywide Budget Overview
o FY 2022-23 Budget by Fund Category
• General Fund Overview
o FY 2022-23 General Fund and Internal Reserve Funds Budget • Special Revenue Funds Overview
o FY 2022-23 Special Revenue Funds Budget
FY 2022-23 Community Programs Budget
FY 2022-23 Housing Programs Budget
FY 2022-23 Transportation and Infrastructure Programs Budget • Capital Funds Overview
o FY 2022-23 Capital Funds Budget
• Enterprise Funds Overview
o FY 2022-23 Enterprise Fund Budget
Other Financial Information:
• General Fund Revenues by Major Category
• General Fund Expenditures by Major Category
CITYWIDE BUDGET OVERVIEW
The Citywide budget overview provides a one-page view across all the various fund-types operating within the City. This view gives a full perspective of total revenues by character and total expenditures by department across all City funds. The City operates the following fund-group types:
• General and Internal Reserve Funds
• Special Revenue Funds
• Capital Projects Funds
• Enterprise Funds
• Successor Agency Trust Fund
General Fund
and Internal
Reserves
Special
Revenue Funds
Capital
Improvement
Funds
Enterprise Funds City Total Successor
Trust Fund
GRAND
TOTAL
Revenues
Property Tax 15,725,420 787,930 ‐ ‐ 16,513,350 5,496,430 22,009,780 Sales Tax 5,845,000 ‐ ‐ ‐ 5,845,000 ‐ 5,845,000 Utility Users Tax 1,702,680 ‐ ‐ ‐ 1,702,680 ‐ 1,702,680 Transient Occupancy Tax 1,100,000 276,000 ‐ ‐ 1,376,000 ‐ 1,376,000 Other State and Local Taxes 25,000 4,107,280 ‐ ‐ 4,132,280 ‐ 4,132,280 Franchise Fees 1,196,000 ‐ ‐ ‐ 1,196,000 ‐ 1,196,000 Licenses, Fees, and Permits 1,778,550 3,250,140 2,546,570 485,000 8,060,260 ‐ 8,060,260 Fines and Forfeitures 180,000 ‐ ‐ ‐ 180,000 ‐ 180,000 Use of Money and Property 336,500 243,000 162,000 547,500 1,289,000 15,000 1,304,000 Grants and Intergovernmental 215,000 4,723,250 ‐ ‐ 4,938,250 ‐ 4,938,250 Charges for Current Services 1,269,620 10,000 ‐ 3,625,000 4,904,620 ‐ 4,904,620 Other Miscellaneous 75,000 150,000 300,000 150,000 675,000 ‐ 675,000 Total Revenues 29,448,770 13,547,600 3,008,570 4,807,500 50,812,440 5,511,430 56,323,870 Expenditures
City Council 169,030 ‐ ‐ ‐ 169,030 ‐ 169,030 City Attorney 827,830 35,000 ‐ ‐ 862,830 7,500 870,330 City Clerk 405,320 ‐ ‐ ‐ 405,320 ‐ 405,320 City Manager 1,606,770 37,290 70,850 44,280 1,759,190 ‐ 1,759,190 Administrative Services 1,896,610 292,620 ‐ ‐ 2,189,230 ‐ 2,189,230 Finance 1,251,370 59,870 ‐ 21,000 1,332,240 23,230 1,355,470 Community Development 3,119,390 6,363,235 ‐ ‐ 9,482,625 ‐ 9,482,625 Public Works 4,368,250 1,317,282 40,000 565,190 6,290,722 ‐ 6,290,722 Police 13,383,970 891,420 ‐ ‐ 14,275,390 ‐ 14,275,390 Non‐Departmental ‐ ‐
Capital/Technology 350,000 1,250,000 855,410 4,470,000 6,925,410 ‐ 6,925,410 Debt Service ‐ ‐ ‐ ‐ ‐ 1,556,310 1,556,310 Insurance and Settlements 897,170 ‐ ‐ ‐ 897,170 ‐ 897,170 Other Non‐Departmental 1,037,570 271,683 ‐ 2,879,510 4,188,763 65,500 4,254,263 Overhead Allocation (861,730) 719,360 ‐ 130,490 (11,880) 11,880 ‐ Total Expenditures 28,451,550 11,237,760 966,260 8,110,470 48,766,040 1,664,420 50,430,460 Net Sources / (Uses) 997,22 0 2,309,840 2,042,310 (3,302,970) 2,046,400 3,847,010 5,893,410 Other Financing Sources / (Uses)
Transfers In 821,140 1,118,360 700,000 ‐ 2,639,500 ‐ 2,639,500 Transfers Out (1,818,360) (821,140) ‐ ‐ (2,639,500) ‐ (2,639,500) Net Operating Transfers (997,220) 297,220 700,000 ‐ ‐ ‐ ‐ Change in Fund Balance ‐ 2,607,060 2,742,310 (3,302,970) 2,046,400 3,847,010 5,893,410 Other Changes 2,200,000 ‐ ‐ ‐ 2,200,000 ‐ 2,200,000 Projected Fund Balance
July 01, 2021 Balance* 24,584,320 32,077,000 8,803,000 5,428,000 70,892,320 (16,586,000) 54,306,320 June 30, 2022 Balance 26,784,320 34,684,060 11,545,310 2,125,030 75,138,720 (12,738,990) 62,399,730 *Excludes certain assets, reserves, and commitments.
CITY OF EAST PALO ALTO
FY 2022-2023 BUDGET BY FUND CATEGORY
GENERAL FUND OVERVIEW
General Fund
The General Fund is the primary operating fund of the City. The fund accounts for all revenues, expenditures, transfers, and other activity not accounted for in other City funds.
General Fund revenues are derived from five major sources including, Property Tax, Sales and Use Tax, Transient Occupancy Tax (TOT), Utility Users Tax, and Business License Tax. These taxes account for approximately 87% of total General Fund revenues, excluding development pass-through activity.
General Fund uses primarily consist of personnel, contract, and purchase services, supplies and materials, and other expenditures.
General Fund Reserve Sub-Funds
Information Services
The Information Services Fund accounts for the accumulation of resources to acquire or improve information technology equipment and software, fund the Redwood City IT services contract, IT equipment replacement, and software licensing and maintenance costs.
Equipment and Vehicle Replacement
The Equipment and Vehicle Replacement Fund accounts for monies utilized to acquire and replace equipment and vehicles.
Insurance Reserve
The Insurance Reserve Fund accounts for the accumulation of resources to cover the costs of unanticipated loss and settlements due to property, casualty, or liability exposures and to cover the costs of PLAN JPA insurance coverage in excess of the City’s $100,000 self-insured limit per liability claim.
Development Pass-Through
The Development Pass-Through Fund accounts for pass-through development fee activity and temporary staffing needs anticipated for unusually high development activity.
Note: No budget activity for the Contingency Reserve and Community Benefits Funds.
General Fund
F010
Info Services
Reserve
F011
Equipment
and Vehicle
Reserve F012
Insurance
Reserve F013
Development
Pass Through
F017
Eliminating Total
Revenues
Property Tax 15,725,420 ‐ ‐ ‐ ‐ ‐ 15,725,420 Sales Tax 5,845,000 ‐ ‐ ‐ ‐ ‐ 5,845,000 Utility Users Tax 1,702,680 ‐ ‐ ‐ ‐ ‐ 1,702,680 Transient Occupancy Tax 1,100,000 ‐ ‐ ‐ ‐ ‐ 1,100,000 Other State and Local Taxes 25,000 ‐ ‐ ‐ ‐ ‐ 25,000 Franchise Fees 1,196,000 ‐ ‐ ‐ ‐ ‐ 1,196,000 Licenses, Fees, and Permits 1,778,550 ‐ ‐ ‐ ‐ ‐ 1,778,550 Fines and Forfeitures 180,000 ‐ ‐ ‐ ‐ ‐ 180,000 Use of Money and Property 336,500 ‐ ‐ ‐ ‐ ‐ 336,500 Grants and Intergovernmental 215,000 ‐ ‐ ‐ ‐ ‐ 215,000 Charges for Current Services 989,620 ‐ ‐ ‐ 280,000 ‐ 1,269,620 Other Miscellaneous 75,000 ‐ ‐ ‐ ‐ ‐ 75,000 Total Revenues 29,168,770 ‐ ‐ ‐ 280,000 ‐ 29,448,770 Expenditures
City Council 169,030 ‐ ‐ ‐ ‐ ‐ 169,030 City Attorney 752,830 ‐ ‐ 75,000 ‐ ‐ 827,830 City Clerk 282,820 122,500 ‐ ‐ ‐ 405,320 City Manager 1,601,770 5,000 ‐ ‐ ‐ 1,606,770 Administrative Services 1,489,560 407,050 ‐ ‐ ‐ 1,896,610 Finance 1,215,870 35,500 ‐ ‐ ‐ 1,251,370 Community Development 3,035,390 79,000 5,000 ‐ ‐ 3,119,390 Public Works 4,323,250 35,000 ‐ 10,000 ‐ 4,368,250 Police 13,157,370 136,600 90,000 ‐ ‐ 13,383,970 Non‐Departmental
Major Capital 350,000 ‐ ‐ ‐ ‐ 350,000
Debt Service ‐ ‐ ‐ ‐ ‐ ‐
Insurance and Settlements ‐ ‐ ‐ 897,170 ‐ ‐ 897,170 Other Non‐Departmental 736,360 301,210 ‐ ‐ ‐ 1,037,570 Overhead Allocation (861,730) ‐ ‐ ‐ ‐ (861,730) Total Expenditures 26,252,520 1,121,860 95,000 972,170 10,000 ‐ 28,451,550 Net Sources / (Uses) 2,916,250 (1,121,860) (95,000) (972,170) 270,000 ‐ 997,220 Other Financing Sources / (Uses)
Transfers In 821,140 1,121,860 95,000 972,170 ‐ (2,189,030) 821,140 Transfers Out (4,007,390) ‐ ‐ ‐ ‐ 2,189,030 (1,818,360) Net Operating Transfers (3,186,250) 1,121,860 95,000 972,170 ‐ ‐ (997,220) Change in Fund Balance (270,000) ‐ ‐ ‐ 270,000 ‐ ‐ Other Changes 2,200,000 ‐ ‐ ‐ ‐ ‐ 2,200,000 Projected Fund Balance
July 01, 2022 Balance* 24,584,320 ‐ ‐ ‐ ‐ ‐ 24,584,320 June 30, 2023 Balance 26,514,320 ‐ ‐ ‐ 270,000 ‐ 26,784,320 *Excludes certain reserves and commitments
CITY OF EAST PALO ALTO
FY 2022-2023 GENERAL FUND BUDGET
SPECIAL REVENUE FUNDS OVERVIEW
Special Revenue Funds are used to account for the proceeds of specific revenue sources that are legally restricted or committed to expenditures for specified purposes, other than major capital projects or debt service. GASB 54 clarifies that the proceeds of specific a revenue source, whether legal or administrative, is the foundation for classification of a Special Revenue Fund.
Community Programs
Public Safety Grants
The Public Safety Grants Fund accounts for revenues and expenditures for the Citizen Options for Public Safety Program and Supplemental Law Enforcement Services Fund (COPS/SLESF).
Federal and State Grants
Federal and State Grants Fund accounts for the Congregate Meals/Senior Nutrition and Senior Transportation grant programs passed through the San Mateo County Office of Aging and Adult Services.
Local Grants
The Local Grants Fund accounts for all other local grant activity not accounted for in separate funds.
CYSFF
The CYSFF Fund accounts for 10% of the Transient Occupancy Tax (TOT) collected as approved by voters to fund various nonprofit organizations providing services to children, youth, and families.
Measure C
The Measure C Fund accounts for activities related to the Measure C Parcel tax approved by the voters in November 2006 for a period of ten years. The tax is sunset, and the remaining funds are restricted to support violence prevention and public safety intervention.
American Rescue Plan Act (ARPA)
The ARPA fund accounts for federal allocation funding signed into law by the President in March 2021.
The funds are restricted for the purpose of providing support in responding to the impact of COVID-19, including local efforts to contain impacts on our community, residents, and businesses.
Housing Programs
Rent Stabilization
The Rent Stabilization Fund accounts for revenues and expenditures to support rent stabilization programs and activities.
Housing in Lieu
SPECIAL REVENUE FUNDS OVERVIEW
The Housing in Lieu Fund accounts for developer-agreed payments and ordinance fees in lieu of providing affordable housing.
Housing Assistance
The Housing Assistance Fund accounts for first time home buyer assistance program activities.
Housing Commercial Impact
The Housing Commercial Impact Fee Fund accounts for fees charged to developers of nonresidential development projects to mitigate the project impact on the need for affordable housing as a result of the project development.
Housing TOT
The Housing TOT Fund accounts for 10% of the Transient Occupancy Tax (TOT) collected as approved by voters to fund affordable housing development activity and programs.
Measure HH
The Measure HH Fund accounts for a voter-approved parcel tax on commercial office space of 25,000 square feet or more collected to fund affordable and supportive housing programs; programs that facilitate citizen access to job opportunities in science, technology, engineering and mathematics (S.T.E.M.) and building trades, and strengthen the First Source Hiring Program.
Housing Successor Agency
The Housing Successor Agency Funds account for activities related to the housing assets assumed by the City as Housing Successor to the former Redevelopment Agency. The funds are restricted to housing-related activities for low- and moderate-income needs.
Silicon Valley Community Foundation
The Silicon Valley Community Foundation (SVCF) Fund accounts for gift monies from SVCF for the purpose of incentivizing the affordable housing development within the City. The monies are further restricted to pay a minimum amount of $500,000 for an affordable housing manager position over a period of five years.
Transportation and Infrastructure Programs
State Gas Tax
The State Gas Tax Fund is required by State law to account for California State gasoline taxes.
This tax is primarily distributed to cities based on population and proportion of registered vehicles. Gas tax funds must be spent on public street-related maintenance and capital expenditures.
Measure A
SPECIAL REVENUE FUNDS OVERVIEW
The Measure A Fund accounts for a countywide one-half percent sale and use tax to support countywide (San Mateo County) transportation projects and programs.
NPDES
The NPDES Fund accounts for revenues and expenditures from assessments levied on property in the City in compliance with the provision of the National Pollutant Elimination System for prevention of storm water and flood related damage.
Lighting District
The City maintains one Lighting District, the Ravenswood Highway Lighting District, to cover the costs of lighting on and around public streets, highways, parks, and alleys. The Lighting District Fund accounts for all revenues (assessments) and expenditures associated with the District.
Drainage District
The City maintains one Drainage District, the East Palo Alto Maintenance Drainage District, to cover the costs of providing storm drainage and flood control management services for areas related to the district boundary. The Drainage District Fund accounts for all revenues (assessments) and expenditures associated with the District.
Measure W
The Measure W Fund accounts for the City’s allocation of a voter-approved one-half percent (0.5%) sales tax enacted for thirty years to road improvements, transit services, and implementation of the San Mateo County Congestion Relief Plan.
Community
Programs
Housing
Programs
Transportation
and
Infrastructure
Programs
Total
Revenues
Property Tax ‐ ‐ 787,930 787,930
Sales Tax ‐ ‐ ‐ ‐
Utility Users Tax ‐ ‐ ‐ ‐
Transient Occupancy Tax 138,000 138,000 ‐ 276,000 Other State and Local Taxes ‐ 1,677,280 2,430,000 4,107,280 Franchise Fees ‐ ‐ ‐ ‐
Licenses, Fees, and Permits ‐ 3,014,140 236,000 3,250,140 Fines and Forfeitures ‐ ‐ ‐ ‐
Use of Money and Property 37,000 116,000 90,000 243,000 Grants and Intergovernmental 3,723,250 1,000,000 ‐ 4,723,250 Charges for Current Services ‐ 2,500 7,500 10,000 Other Miscellaneous 150,000 ‐ ‐ 150,000 Total Revenues 4,048,250 5,947,920 3,551,430 13,547,600 Expenditures
City Council ‐ ‐ ‐ ‐
City Attorney ‐ 35,000 ‐ 35,000 City Clerk ‐ ‐ ‐ ‐
City Manager 37,290 ‐ ‐ 37,290 Administrative Services 292,620 ‐ ‐ 292,620 Finance 52,830 3,000 4,040 59,870 Community Development ‐ 6,363,235 ‐ 6,363,235 Public Works ‐ ‐ 1,317,282 1,317,282 Police 891,420 ‐ ‐ 891,420
Non‐Departmental ‐ ‐ ‐ ‐
Capital/Technology ‐ ‐ 1,250,000 1,250,000 Debt Service ‐ ‐ ‐ ‐
Insurance and Settlements ‐ ‐ ‐ ‐
Other Non‐Departmental ‐ 10 271,673 271,683 Overhead Allocation 45,280 330,435 343,645 719,360 Total Expenditures 1,319,440 6,731,680 3,186,640 11,237,760 Net Sources / (Uses) 2,728,810 (783,760) 364,790 2,309,840 Other Financing Sources / (Uses)
Transfers In ‐ 462,720 655,640 1,118,360 Transfers Out (821,140) ‐ ‐ (821,140) Net Operating Transfers (821,140) 462,720 655,640 297,220 Change in Fund Balance 1,907,670 (321,040) 1,020,430 2,607,060 Other Changes ‐ ‐ ‐ ‐
Projected Fund Balance
July 01, 2022 Balance* 1,640,000 17,378,000 13,059,000 32,077,000 June 30, 2023 Balance 3,547,670 17,056,960 14,079,430 34,684,060 *Excludes certain assets, reserves, and commitments.
CITY OF EAST PALO ALTO
FY 2022-2023 SPECIAL REVENUE FUNDS BUDGET
Public Safety
Grants
F213
Federal and
State Grants
F215
Local
Grants
F230
CYSFF
TOT
F231
Measure C
F232
ARPA
F290
Total
Community
Programs
Revenues
Property Tax ‐ ‐ ‐ ‐ ‐ ‐ ‐
Sales Tax ‐ ‐ ‐ ‐ ‐ ‐ ‐
Utility Users Tax ‐ ‐ ‐ ‐ ‐ ‐ ‐
Transient Occupancy Tax ‐ ‐ ‐ 138,000 ‐ ‐ 138,000 Other State and Local Taxes ‐ ‐ ‐ ‐ ‐ ‐ ‐ Franchise Fees ‐ ‐ ‐ ‐ ‐ ‐ ‐
Licenses, Fees, and Permits ‐ ‐ ‐ ‐ ‐ ‐ ‐ Fines and Forfeitures ‐ ‐ ‐ ‐ ‐ ‐ ‐ Use of Money and Property 2,000 ‐ 3,000 6,000 1,000 25,000 37,000 Grants and Intergovernmental 160,000 57,000 ‐ ‐ ‐ 3,506,250 3,723,250 Charges for Current Services ‐ ‐ ‐ ‐ ‐ ‐ ‐ Other Miscellaneous ‐ ‐ 150,000 ‐ ‐ ‐ 150,000 Total Revenues 162,000 57,000 153,000 144,000 1,000 3,531,250 4,048,250 Expenditures
City Council ‐ ‐ ‐ ‐ ‐ ‐ ‐
City Attorney ‐ ‐ ‐ ‐ ‐ ‐ ‐
City Clerk ‐ ‐ ‐ ‐ ‐ ‐ ‐
City Manager ‐ ‐ ‐ ‐ ‐ 37,290 37,290 Administrative Services ‐ 45,000 ‐ ‐ 206,500 41,120 292,620 Finance ‐ ‐ ‐ ‐ 800 52,030 52,830 Community Development ‐ ‐ ‐ ‐ ‐ ‐ ‐ Public Works ‐ ‐ ‐ ‐ ‐ ‐ ‐
Police 191,420 ‐ ‐ ‐ ‐ 700,000 891,420 Non‐Departmental ‐
Capital/Technology ‐ ‐ ‐ ‐ ‐ ‐ ‐ Debt Service ‐ ‐ ‐ ‐ ‐ ‐ ‐
Insurance and Settlements ‐ ‐ ‐ ‐ ‐ ‐ ‐ Other Non‐Departmental ‐ ‐ ‐ ‐ ‐ ‐ ‐ Overhead Allocation ‐ ‐ ‐ 45,280 ‐ ‐ 45,280 Total Expenditures 191,420 45,000 ‐ 45,280 207,300 830,440 1,319,440 Net Sources / (Uses) (29,420) 12,000 153,000 98,720 (206,300) 2,700,810 2,728,810 Other Financing Sources / (Uses)
Transfers In ‐ ‐ ‐ ‐ ‐ ‐ ‐
Transfers Out ‐ ‐ ‐ ‐ ‐ (821,140) (821,140) Net Operating Transfers ‐ ‐ ‐ ‐ ‐ (821,140) (821,140) Change in Fund Balance (29,420) 12,000 153,000 98,720 (206,300) 1,879,670 1,907,670 Other Changes ‐ ‐ ‐ ‐ ‐ ‐ ‐
Projected Fund Balance
July 01, 2022 Balance 210,000 ‐ 471,000 736,000 223,000 ‐ 1,640,000 June 30, 2023 Balance 180,580 12,000 624,000 834,720 16,700 1,879,670 3,547,670
CITY OF EAST PALO ALTO
FY 2022-2023 COMMUNITY PROGRAMS BUDGET
Rent
Stabilization
F204
Housing In
Lieu
F207
Housing
Assistance
F209
Housing
Commercial
Impact F216
Housing TOT
F218
Measure HH
F219
Housing
Successor
F220
Silicon Valley
Community
F233
Total
Revenues
Property Tax ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Sales Tax ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Utility Users Tax ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Transient Occupancy Tax ‐ ‐ ‐ ‐ 138,000 ‐ ‐ ‐ 138,000 Other State and Local Taxes ‐ ‐ ‐ ‐ ‐ 1,677,280 ‐ ‐ 1,677,280 Franchise Fees ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Licenses, Fees, and Permits 538,860 ‐ ‐ 2,475,280 ‐ ‐ ‐ ‐ 3,014,140 Fines and Forfeitures ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Use of Money and Property 6,000 42,000 2,000 ‐ 20,000 25,000 20,000 1,000 116,000 Grants and Intergovernmental ‐ 1,000,000 ‐ ‐ ‐ ‐ ‐ ‐ 1,000,000 Charges for Current Services ‐ ‐ 2,500 ‐ ‐ ‐ ‐ ‐ 2,500 Other Miscellaneous ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Total Revenues 544,860 1,042,000 4,500 2,475,280 158,000 1,702,280 20,000 1,000 5,947,920 Expenditures
City Council ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
City Attorney ‐ ‐ ‐ ‐ ‐ ‐ 35,000 ‐ 35,000 City Clerk ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
City Manager ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Administrative Services ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Finance ‐ ‐ ‐ ‐ ‐ 3,000 ‐ ‐ 3,000 Community Development 401,070 4,000,000 4,655 ‐ ‐ 616,050 1,173,020 168,440 6,363,235 Public Works ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Police ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Non‐Departmental
Capital/Technology ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Debt Service ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Insurance and Settlements ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Other Non‐Departmental ‐ ‐ ‐ ‐ ‐ 10 ‐ ‐ 10 Overhead Allocation 256,790 30,160 1,595 ‐ 27,280 ‐ 14,610 ‐ 330,435 Total Expenditures 657,860 4,030,160 6,250 ‐ 27,280 619,060 1,222,630 168,440 6,731,680 Net Sources / (Uses) (113,000) (2,988,160) (1,750) 2,475,280 130,720 1,083,220 (1,202,630) (167,440) (783,760) Other Financing Sources / (Uses)
Transfers In ‐ ‐ ‐ ‐ ‐ ‐ 462,720 ‐ 462,720 Transfers Out ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Net Operating Transfers ‐ ‐ ‐ ‐ ‐ ‐ 462,720 ‐ 462,720 Change in Fund Balance (113,000) (2,988,160) (1,750) 2,475,280 130,720 1,083,220 (739,910) (167,440) (321,040) Other Changes ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Projected Fund Balance
July 01, 2022 Balance* 535,000 6,812,000 466,000 ‐ 3,312,000 4,779,000 1,407,000 67,000 17,378,000 June 30, 2023 Balance 422,000 3,823,840 464,250 2,475,280 3,442,720 5,862,220 667,090 (100,440) 17,056,960 *Excludes certain assets, reserves, and commitments.
CITY OF EAST PALO ALTO
FY 2022-2023 HOUSING PROGRAMS BUDGET
State Gas Tax
F201
Measure A
F202
NPDES
F203
Lighting
District
F221
Drainage District
F222
Measure W
F234
Total
Revenues
Property Tax ‐ ‐ ‐ 647,930 140,000 ‐ 787,930 Sales Tax ‐ ‐ ‐ ‐ ‐ ‐ ‐
Utility Users Tax ‐ ‐ ‐ ‐ ‐ ‐ ‐ Transient Occupancy Tax ‐ ‐ ‐ ‐ ‐ ‐ ‐ Other State and Local Taxes 1,530,000 600,000 ‐ ‐ ‐ 300,000 2,430,000 Franchise Fees ‐ ‐ ‐ ‐ ‐ ‐ ‐
Licenses, Fees, and Permits ‐ ‐ 236,000 ‐ ‐ ‐ 236,000 Fines and Forfeitures ‐ ‐ ‐ ‐ ‐ ‐ ‐ Use of Money and Property 11,000 36,000 4,000 31,000 4,000 4,000 90,000 Grants and Intergovernmental ‐ ‐ ‐ ‐ ‐ ‐ ‐ Charges for Current Services ‐ ‐ 7,500 ‐ ‐ ‐ 7,500 Other Miscellaneous ‐ ‐ ‐ ‐ ‐ ‐ ‐ Total Revenues 1,541,000 636,000 247,500 678,930 144,000 304,000 3,551,430 Expenditures
City Council ‐ ‐ ‐ ‐ ‐ ‐ ‐
City Attorney ‐ ‐ ‐ ‐ ‐ ‐ ‐
City Clerk ‐ ‐ ‐ ‐ ‐ ‐ ‐
City Manager ‐ ‐ ‐ ‐ ‐ ‐ ‐
Administrative Services ‐ ‐ ‐ ‐ ‐ ‐ ‐ Finance ‐ 1,540 1,000 ‐ ‐ 1,500 4,040 Community Development ‐ ‐ ‐ ‐ ‐ ‐ ‐ Public Works 565,830 ‐ 285,720 126,560 339,172 ‐ 1,317,282 Police ‐ ‐ ‐ ‐ ‐ ‐ ‐
Non‐Departmental ‐ ‐
Capital/Technology 550,000 500,000 ‐ ‐ ‐ 200,000 1,250,000 Debt Service ‐ ‐ ‐ ‐ ‐ ‐ ‐
Insurance and Settlements ‐ ‐ ‐ ‐ ‐ ‐ ‐ Other Non‐Departmental 76,810 ‐ 188,720 4,830 1,313 ‐ 271,673 Overhead Allocation 129,570 1,670 75,930 45,690 90,785 ‐ 343,645 Total Expenditures 1,322,210 503,210 551,370 177,080 431,270 201,500 3,186,640 Net Sources / (Uses) 218,790 132,790 (303,870) 501,850 (287,270) 102,500 364,790 Other Financing Sources / (Uses)
Transfers In 64,500 ‐ 303,870 ‐ 287,270 ‐ 655,640 Transfers Out ‐ ‐ ‐ ‐ ‐ ‐ ‐
Net Operating Transfers 64,500 ‐ 303,870 ‐ 287,270 ‐ 655,640 Change in Fund Balance 283,290 132,790 ‐ 501,850 ‐ 102,500 1,020,430 Other Changes ‐ ‐ ‐ ‐ ‐ ‐ ‐
Projected Fund Balance
July 01, 2022 Balance* 3,092,000 4,225,000 556,000 4,171,000 446,000 569,000 13,059,000 June 30, 2023 Balance 3,375,290 4,357,790 556,000 4,672,850 446,000 671,500 14,079,430 *Excludes certain assets, reserves, and commitments.
CITY OF EAST PALO ALTO
FY 2022-2023 INFRASTRUCTURE PROGRAMS BUDGET
CAPITAL FUNDS OVERVIEW
Capital Funds account for major capital acquisitions, construction activities, and major renovation or replacement of general government assets. Capital Improvement projects accounts in these funds are primarily funded through General Fund transfers, federal and state grants, restricted settlements related to capital, and impact fees charged to developers to mitigate the impact of projects on the City’s infrastructure systems.
Capital Improvement
The Capital Improvement Fund accounts for the primary capital asset study, design, construction and management of the city’s major infrastructure system improvements such as streets, sidewalks, parks, facilities, and storm drains. Major asset construction related to the City’s water infrastructure are accounted in the Water Enterprise Fund.
Parks and Trails Impact
The Park and Trails Impact Fund accounts for fees charged to developers to mitigate the project impact on the City’s parks, trails, and open space infrastructure. Such fees will fund park projects and land acquisitions to provide adequate quality open space – through parks and trails – for the broader public health and quality of life of its citizens and workforce.
Public Facilities Impact
The Park and Trails Impact Fund accounts for fees charged to developers to mitigate the project impact for the provision of adequate public facilities including police department, educational amenities such as libraries, governance buildings, and community service centers.
Transportation Infrastructure Impact
The Park and Trails Impact Fund accounts for fees charged to developers to mitigate the project impact for the provision of public roads and multi-modal streetscape facilities. In addition, constructing sidewalks with street trees, street lighting, benches, and street furniture improves safety, sidewalk space, pedestrian aesthetics, and active transportation.
RBD -I Impact
The RBD-I Impact Fund accounts for fees charged to developers to mitigate the project impact for the provision of adequate storm drainage infrastructure to prevent flooding for development specifically inside the Ravenswood Business District.
RBD -O Impact
The RBD-O Impact Fund accounts for fees charged to developers to mitigate the project impact for the provision of adequate storm drainage infrastructure to prevent flooding for development specifically for all other city areas outside the Ravenswood Business District.
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Capital
Improvement
F301/303
Parks and
Trails Impact
F305
Public
Facilities
Impact
F306
Transportation
Impact
F307
RBD‐I
Storm Drain
Impact
F308
RBD‐O
Storm Drain
Impact
F309
Total
Revenues
Property Tax ‐ ‐ ‐ ‐ ‐ ‐ ‐
Sales Tax ‐ ‐ ‐ ‐ ‐ ‐ ‐
Utility Users Tax ‐ ‐ ‐ ‐ ‐ ‐ ‐
Transient Occupancy Tax ‐ ‐ ‐ ‐ ‐ ‐ ‐
Other State and Local Taxes ‐ ‐ ‐ ‐ ‐ ‐ ‐ Franchise Fees ‐ ‐ ‐ ‐ ‐ ‐ ‐
Licenses, Fees, and Permits ‐ 233,000 405,000 1,754,570 3,850 150,150 2,546,570 Fines and Forfeitures ‐ ‐ ‐ ‐ ‐ ‐ ‐
Use of Money and Property 158,000 ‐ ‐ 2,000 ‐ 2,000 162,000 Grants and Intergovernmental ‐ ‐ ‐ ‐ ‐ ‐ ‐ Charges for Current Services ‐ ‐ ‐ ‐ ‐ ‐ ‐ Other Miscellaneous 300,000 ‐ ‐ ‐ ‐ ‐ 300,000 Total Revenues 458,000 233,000 405,000 1,756,570 3,850 152,150 3,008,570 Expenditures
City Council ‐ ‐ ‐ ‐ ‐ ‐ ‐
City Attorney ‐ ‐ ‐ ‐ ‐ ‐ ‐
City Clerk ‐ ‐ ‐ ‐ ‐ ‐ ‐
City Manager 70,850 ‐ ‐ ‐ ‐ ‐ 70,850 Administrative Services ‐ ‐ ‐ ‐ ‐ ‐ ‐
Finance ‐ ‐ ‐ ‐ ‐ ‐ ‐
Community Development ‐ ‐ ‐ ‐ ‐ ‐ ‐
Public Works 40,000 ‐ ‐ ‐ ‐ ‐ 40,000 Police ‐ ‐ ‐ ‐ ‐ ‐ ‐
Non‐Departmental
Capital/Technology 855,410 ‐ ‐ ‐ ‐ ‐ 855,410 Debt Service ‐ ‐ ‐ ‐ ‐ ‐ ‐
Insurance and Settlements ‐ ‐ ‐ ‐ ‐ ‐ ‐
Other Non‐Departmental ‐ ‐ ‐ ‐ ‐ ‐ ‐
Overhead Allocation ‐ ‐ ‐ ‐ ‐ ‐ ‐
Total Expenditures 966,260 ‐ ‐ ‐ ‐ ‐ 966,260 Net Sources / (Uses) (508,260) 233,000 405,000 1,756,570 3,850 152,150 2,042,310 Other Financing Sources / (Uses)
Transfers In 700,000 ‐ ‐ ‐ ‐ ‐ 700,000 Transfers Out ‐ ‐ ‐ ‐ ‐ ‐ ‐
Net Operating Transfers 700,000 ‐ ‐ ‐ ‐ ‐ 700,000 Change in Fund Balance 191,740 233,000 405,000 1,756,570 3,850 152,150 2,742,310 Other Changes ‐ ‐ ‐ ‐ ‐ ‐ ‐
Projected Fund Balance
July 01, 2022 Balance* 8,111,000 48,000 104,000 213,000 2,000 325,000 8,803,000 June 30, 2023 Balance 8,302,740 281,000 509,000 1,969,570 5,850 477,150 11,545,310 *Excludes certain assets, reserves, and commitments.
CITY OF EAST PALO ALTO
FY 2022-2023 CAPITAL PROJECT FUNDS BUDGET
ENTERPRISE FUNDS OVERVIEW
Enterprise Funds account for City operations financed and operated in a manner similar to a private business enterprise. Government-run enterprises often charge user-fees to support the service or product provided. These activities are not necessarily self-supporting and may rely on general government subsidies to fully fund operations, though it is the intent of the City to fund these services primarily through user charges.
Garbage Collection Fund
Garbage collection services and recycling in East Palo Alto is provided by Recology of San Mateo County. Revenues are primarily derived from solid waste service fees.
The Garbage Collection Fund accounts for activities associated with residential and commercial garbage collection, street sweeping, litter control, and related services. Fees for litter control are collected by the South Bay Waste Management Authority (SBWMA) from both residential and commercial customers.
The City collects residential solid waste collection fees directly from the property tax rolls and remits such fees to Recology of San Mateo County for services provided to those customers.
Water Service Funds
Most of East Palo Alto’s water connections (about 80%) are served by the City’s water system that is operated and leased by Veolia Water North America Operating Services LLC (Veolia). The remaining connections are served by Palo Alto Park Mutual Water Company or O’Connor Tract Co-op Water Company. Veolia supplies the City’s water from the San Francisco Public Utilities Commission.
Water Service Fund accounts for lease operating revenue from Veolia. The fund group includes Capital and Meter surcharges and Water Capacity Fees. The surcharge funds are used for capital improvement costs related to the City's operating obligations under the agreement with Veolia.
The fund group also includes the Capital and Meter Surcharges, Water Capacity Fees.
Water
Lease
F510
Water Capital
F511
Water Meter
F512
Water Capacity
F513
Sub‐total
Water
Enterprise
Garbage
Service
F520
Total
Revenues
Property Tax ‐ ‐ ‐ ‐ ‐ ‐ ‐
Sales Tax ‐ ‐ ‐ ‐ ‐ ‐ ‐
Utility Users Tax ‐ ‐ ‐ ‐ ‐ ‐ ‐ Transient Occupancy Tax ‐ ‐ ‐ ‐ ‐ ‐ ‐ Other State and Local Taxes ‐ ‐ ‐ ‐ ‐ ‐ ‐ Franchise Fees ‐ ‐ ‐ ‐ ‐ ‐ ‐ Licenses, Fees, and Permits ‐ ‐ ‐ 485,000 485,000 ‐ 485,000 Fines and Forfeitures ‐ ‐ ‐ ‐ ‐ ‐ ‐ Use of Money and Property 482,500 33,000 14,000 5,000 534,500 13,000 547,500 Grants and Intergovernmental ‐ ‐ ‐ ‐ ‐ ‐ ‐ Charges for Current Services ‐ 500,000 275,000 ‐ 775,000 2,850,000 3,625,000 Other Miscellaneous ‐ ‐ ‐ ‐ ‐ 150,000 150,000 Total Revenues 482,500 533,000 289,000 490,000 1,794,500 3,013,000 4,807,500 Expenditures
City Council ‐ ‐ ‐ ‐ ‐ ‐ ‐
City Attorney ‐ ‐ ‐ ‐ ‐ ‐ ‐ City Clerk ‐ ‐ ‐ ‐ ‐ ‐ ‐
City Manager 44,280 ‐ ‐ ‐ 44,280 ‐ 44,280 Administrative Services ‐ ‐ ‐ ‐ ‐ ‐ ‐ Finance 20,000 ‐ ‐ ‐ 20,000 1,000 21,000 Community Development ‐ ‐ ‐ ‐ ‐ ‐ ‐ Public Works 265,150 100,000 ‐ ‐ 365,150 200,040 565,190 Police ‐ ‐ ‐ ‐ ‐ ‐ ‐
Non‐Departmental ‐
Capital/Technology ‐ 4,014,000 ‐ 456,000 4,470,000 ‐ 4,470,000 Debt Service ‐ ‐ ‐ ‐ ‐ ‐ ‐
Insurance and Settlements ‐ ‐ ‐ ‐ ‐ ‐ ‐ Other Non‐Departmental 22,000 ‐ ‐ ‐ 22,000 2,857,510 2,879,510 Overhead Allocation 70,300 ‐ ‐ ‐ 70,300 60,190 130,490 Total Expenditures 421,730 4,114,000 ‐ 456,000 4,991,730 3,118,740 8,110,470 Net Sources / (Uses) 60,770 (3,581,000) 289,000 34,000 (3,197,230) (105,740) (3,302,970) Other Financing Sources / (Uses)
Transfers In ‐ ‐ ‐ ‐ ‐ ‐ ‐
Transfers Out ‐ ‐ ‐ ‐ ‐ ‐ ‐ Net Operating Transfers ‐ ‐ ‐ ‐ ‐ ‐ ‐ Change in Fund Balance 60,770 (3,581,000) 289,000 34,000 (3,197,230) (105,740) (3,302,970) Other Changes ‐ ‐ ‐ ‐ ‐ ‐ ‐ Projected Fund Balance
July 01, 2022 Balance* 2,542,000 4,357,000 1,731,000 (4,471,000) 4,159,000 1,269,000 5,428,000 June 30, 2023 Balance 2,602,770 776,000 2,020,000 (4,437,000) 961,770 1,163,260 2,125,030 *Excludes certain assets, reserves, and commitments.
CITY OF EAST PALO ALTO
FY 2022-2023 ENTERPRISE FUNDS BUDGET