Los Altos City Council
March 11, 2025

1. Approval of Meeting Minutes
Approval of Draft Meeting Minutes for the Special and Regular Meeting Minutes for the Meeting of February 11, 2025

2. Amendment of Meeting Minutes
Approve the amendments to the previously approved meeting minutes of June 25, 2024

3. Award of Contract - Hillview Dog Park Design
Adopt a Resolution authorizing the City Manager to execute a design contract with Callander Associates Landscape Architecture, Inc. in an amount not-to-exceed $137,314.00, and up to 15% contingency not-to-exceed $20,597.00, for a total amount not-to-exceed $157,911.00, to complete the design plans for the Hillview Dog Park

4. Adoption of Resolution - Agreement Amendment
Adopt a Resolution Authorizing the City Manager to Execute Amendment No. 2 with Environmental Engineering & Contracting, Inc. (EEC) in the amount of $ $155,865 for inspection, education, and enforcement services for the Fats, Oils, and Grease (FOG) Program, Project WW-01006, and find that the proposed amendments are exempt from environmental review pursuant to Section 15308 of the California Environmental Quality Act (CEQA) Guidelines

DISCUSSION ITEMS

7. Parking Restrictions around Los Altos High School
Adopt the following parking policy around Los Altos High School:

1. All existing parking restrictions around Los Altos High School will be modified to 2-hour parking from 8:00 am to 12:00 pm, Monday through Friday. Almond Avenue is to remain as no parking at all times

2. The existing no-parking restriction from 8:00 am to 12:00 pm will remain north of Jardin Drive to 500 feet north of Jardin Drive along Panchita Way, Los Ninos Way, Distel Drive, Casita Way and Alicia Way

3. Staff is granted permission to install a 2-hour parking restriction from 8:00 am to 12:00 pm, Monday through Friday at other locations deemed necessary to address parking issue around Los Altos High School
Steven Son, Capital Improvement Project Manager, presented the report.

Pete Dailey, Mayor, opened the Public Hearing.
411
Agenda Item # 1.

City of Los Altos
City Council Regular Meeting Minutes
February 25, 2025

The following members of the public spoke regarding the item:
 Jennifer J.  Kathryn Kane
 Theodore Peter  Lisa Bourgeault
 Milan  Peter Johnson
 Osvaldo Valenzuela  Lynn Emrick
 Kelly Sims  Michael Emrick
 David Farrell  Tal Shalon
 Stefi Ganesan  Sheila Ann
 Laura Larghi  Peter Szalay
Pete Dailey, Mayor, closed the Public Hearing.

The City Council took a recess at 8:44 p.m.

The City Council reconvened at 8:51 p.m.

Motion by Lang and Second by Meadows to accept the three recommendations provided by the staff report with the modification that policy option #1 would not apply with the streets south of Almond. Motion carried unanimously by roll call vote.

The City Council took a recess at 10:10 p.m.

The City Council reconvened at 10:22 p.m.

5. City Council Accountability Policy
Adopt the revised City Council Accountability Policy
Sally Meadows, Councilmember, made comments on the policy.

There were no speakers regarding the item.

The City Council proposed changes to the policy.

Motion by Meadows and Second by Weinberg to adopt the revised City Council Accountability Policy, as amended. Motion carried unanimously by roll call vote.

6. Introduction of Ordinance - Underground Utilities
Introduce an Ordinance of the City Council of the City of Los Altos Adding Chapter

11.25 Underground Utilities to Title 11 Miscellaneous Property Regulations of the Los Altos Municipal Code and find that this action is Exempt from Environmental Review Pursuant to Section 15061(b)(3) of the State Guidelines Implementing the California Environmental Quality Act of 1970
412
Agenda Item # 1.

City of Los Altos
City Council Regular Meeting Minutes
February 25, 2025

Motion by Lang and Second by Fligor to continue the item to a future meeting date. Motion carried unanimously by roll call vote.

8. City Council Strategic Goals
Review the City’s Strategic Goals and provide modifications as needed Jon Maginot, Assistant City Manager, presented the report.

There were no speakers regarding the item.

Discussion item only. No motion taken.

INFORMATIONAL ITEMS ONLY
There will be no discussion or action on Informational Items

9. Tentative Council Calendar and Housing Element Implementation Update Calendar

COUNCIL/STAFF REPORTS AND DIRECTIONS ON FUTURE AGENDA ITEMS Larry Lang, Councilmember – Requested a future agenda item:
 Discussion on School Resource Officers (No support)
 Study Session on Parking Permit Programs (Supported by Dailey and Fligor) Pete Dailey, Mayor – Requested a future agenda item:
 Hosting an educational forum with the School District on Anti-Semitism (No Support) Jonathan D. Weinberg, Councilmember – Requested a future agenda item:
 Discuss the refunding of issued police tickets around Los Altos High School (City Attorney will research and respond to the City Council)  Discussion regarding the issuance of a resolution regarding a letter received by the Mowekma tribe (Direction to discuss with staff before bringing placing item on agenda) ADJOURNMENT – The regular meeting adjourned at 11:31 p.m.

The meeting minutes were prepared by Melissa Thurman, City Clerk, for approval at the regular meeting on March 11, 2025.
_________________________________ __________________________________ Pete Dailey Melissa Thurman, MMC
Mayor City Clerk
The February 25, 2025, City Council meeting recording may be viewed via the following external website: https://www.youtube.com/@CityofLosAltosCA 413
Agenda Item # 1.

City of Los Altos
City Council Regular Meeting Minutes
February 25, 2025

The City of Los Altos does not own or operate YouTube. The video referenced in these minutes was live at the time the minutes were published.
414
Agenda Item # 1.

City Council Agenda Report
Meeting Date: March 11, 2025
Prepared By: Public Works Department
Approved By: Gabe Engeland
Subject: Contract Award – Intersection Access Barrier Removal (2024 Hetch Hetchy Trail), Project TS-01058

COUNCIL PRIORITY AREA
☐Business Communities
☒Circulation Safety and Efficiency
☐Environmental Sustainability
☐Housing
☐Neighborhood Safety Infrastructure
☒General Government

RECOMMENDATION

1. Adopt a Resolution Authorizing the City Manager to execute an Agreement with SAE Consulting Engineering for Construction Services for the Intersection Access Barrier Removal project in the amount of $97,923.00 and up to 15% contingency, if needed, in the amount not to exceed $14,688.00 and

2. Adopt a Resolution increasing the Intersection Access Barrier Removal, TS-01058, project budget to $127,300.

FISCAL IMPACT
Based on the low responsive and responsible bid, the estimated project costs and fiscal impact are summarized below.

Project Item Project Budget
Design (in-house) $0
Construction $97,923
Inspection and testing services (10%) $9,792
Printing/Environmental Doc/Misc. (5%) $4,896
Construction contingency (15%) $14,689
Estimated Total Cost $127,300
415
Agenda Item # 2.

ENVIRONMENTAL REVIEW
The proposed project is categorically exempt from review under the California Environmental Quality Act (CEQA) pursuant to CEQA Guidelines Section 15301.c, since the project scope includes removal and replacement of existing concrete curb and gutter, asphalt paving, striping and replacement and installation of new vertical signage.

PREVIOUS COUNCIL CONSIDERATION
Not Applicable.

BACKGROUND
The Hetch Hetchy pathway is a bike and pedestrian multi-use pathway that traverses a small portion of the City of Los Altos and connects to Palo Alto on Arastradero Road. The trail is located within the San Francisco Public Utilities Commission (SFPUC) right-of-way. In addition to bike and pedestrian uses, the trail provides access for the SFPUC’s maintenance vehicles and the City of Los Altos’ staff. The current pathway crossings at Estrellita Way and Los Altos Avenue are old and do not meet current ADA requirements. The City of Los Altos will reconstruct the current pathway crossings at Estrellita Way and Los Altos Avenue to meet ADA standards and enhance this connector.

ANALYSIS
Staff released the construction documents for public bidding on January 7, 2025, posting the project to PlanetBids. A Notice to Contractors was published in the Los Altos Town Crier on January 15 and January 22, 2025. On February 11, 2025, a total of nine (9) bids were opened for the Intersection Access Barrier Removal CIP Project TS-01058. The Bid Summary in Attachment 3 includes the bid results.

The project includes the installation of four (4) ADA-compliant curb ramps, signing and striping, curb and gutter installation, rolled curb installation, temporary ramps and access to the trail, and removal and replacement of asphalt and sidewalk.

DISCUSSION
Staff reviewed the nine submitted bids and determined that SAE Consulting Engineering is the lowest responsible and responsive bidder, with a total bid of $97,923.00. The determination of the lowest bid was based on the total bid alone; there were no Bid alternatives associated with the project.

It is recommended that the City of Los Altos award the Total Bid to SAE Consulting Engineering.

SAE Consulting Engineering does not have deficiencies against its State of California Contractor’s licenses. No open violations for SAE Consulting Engineering are listed in the Federal Government’s Occupational Safety and Health Administration (OSHA) database. The company has been in business for 16 years and has satisfactorily completed similar projects for the County of Santa Clara. The company completed the Counter Modifications project for the City of Los Altos in 2023.

ATTACHMENTS

1. Resolution for Authorization.
416
Agenda Item # 2.

2. Resolution for Allocation.

3. Bid Summary
417
Agenda Item # 2.

ATTACHMENT 1
RESOLUTION NO. 2025-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LOS ALTOS

AUTHORIZING THE CITY MANAGER TO EXECUTE A CONSTRUCTION

CONTRACT WITH SAE CONSULTING ENGINEERING FOR THE INTERSECTION ACCESS BARRIER REMOVAL, PROJECT TS-01058, IN AN AMOUNT NOT TO EXCEED $97,923 AND UP TO 15% CONTINGENCY FUNDS NOT TO EXCEED $14,688
WHEREAS, the City staff determined that the current Hetch Hetchy pathway crossings at Estrellita Way and Los Altos Avenue do not meet current ADA requirements; and WHEREAS, the City staff completed the design for the project and released construction documents for public bidding on January 7, 2025; and
WHEREAS, it was determined that SAE Consulting Engineering is the lowest responsible, responsive bidder for the project; and
WHEREAS, the project is categorically exempt from review under the California Environmental Quality Act (CEQA) pursuant to CEQA Guidelines Section 15301.c, since the project scope includes removal and replacement of existing curb and gutter, asphalt paving, striping, and replacement and installation of new vertical signage.

NOW THEREFORE, BE IT RESOLVED, that the City Council of the City of Los Altos does hereby (list action):

1. Authorize the City Manager to execute a Construction Contract with SAE Consulting Engineering for construction services for the Intersection Access Barrier Removal project in the amount not to exceed $97,923 and up to 15% contingency funds not to exceed $14,688.

2. Authorize the City Manager to take such further actions that may be required to implement the foregoing construction contract.

I HEREBY CERTIFY that the foregoing is a true and correct copy of a resolution passed and adopted by the City Council of the City of Los Altos at a meeting thereof on the 11th day of March 2025, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
418
Agenda Item # 2.

ATTACHMENT 1
__________________________
Pete Dailey
Mayor
ATTEST:
_________________________
Melissa Thurman, MMC
City Clerk
419
Agenda Item # 2.

ATTACHMENT 2

RESOLUTION NO. 2025-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LOS ALTOS INCREASING FUNDING IN THE AMOUNT OF $127,300 INTO FISCAL YEAR 2024/25 FOR CONSTRUCTION SERVICES FOR INTERSECTION ACCESS BARRIER REMOVAL, CIP PROJECT TS-01058
WHEREAS, the City of Los Altos will enter into a construction contract with SAE Consulting Engineering for construction services in an amount not to exceed $97,923.00 and up to 15% contingency funds not to exceed $14,688.00; and WHEREAS, the City is removing intersection access barriers at Estrellita Way and Los Altos Avenue to meet the current ADA requirements; and
WHEREAS, the current CIP Project does not have sufficient funds to complete the project as specified in the design; and
WHEREAS, the project is categorically exempt from review under the California Environmental Quality Act (CEQA) pursuant to CEQA Guidelines Section 15301.c, since the project scope includes removing and replacing existing curb and gutter, asphalt paving, striping, and replacing and installing new vertical signage.

NOW THEREFORE, BE IT RESOLVED, that the City Council of the City of Los Altos hereby increases funding in the amount of $127,300.00 into Fiscal Year 2024/25 CIP Budget for construction services for the Intersection Access Barrier Removal, Project TS01058.

I HEREBY CERTIFY that the foregoing is a true and correct copy of a Resolution passed and adopted by the City Council of the City of Los Altos at a meeting thereof on the 11th day of March 2025, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
___________________________
Pete Dailey, MAYOR
Attest:
_____________________________
Melissa Thurman, MMC, CITY CLERK
420
Agenda Item # 2.

ATTACHMENT 3
Public Works Department
One North San Antonio Road
Los Altos, California 94022-3087
Tel: (650) 947-2780
Fax (650) 947-2732

BID SUMMARY
Project Name:

Intersection Access Barrier Removal Project (2024 Hetch Hetchy Trail), Project TS01058 Bid Opening Date:

February 11, 2025

CONTRACTOR TOTAL BASE

BID TOTAL BID
SAE Consulting Engineering $97,923.00 $97,923.00
Ramcon Corporation $101,897.02 $101,897.02
Villalobos & Associates $108,673.40 $108,673.40
C2R Engineering, Inc. $128,725.00 $128,725.00
Raposo Engineering $145,490.00 $145,490.00
Golden Bay Construction $146,172.00 $146,172.00
FBD Vanguard Construction $148,470.00 $148,470.00
Central Pacific Engineering $149,260.00 $149,260.00
Sposeto Engineering $167,048.50 $167,048.50
421
Agenda Item # 2.

City Council Agenda Report
Meeting Date: March 11, 2025
Prepared By: Nick Zornes
Approved By: Gabe Engeland
Subject: Contract Amendment Authorization – CivicPlus LLC

COUNCIL PRIORITY AREA
☐Business Communities
☐Circulation Safety and Efficiency
☐Environmental Sustainability
☐Housing
☐Neighborhood Safety Infrastructure
☒General Government

RECOMMENDATION
Approve a resolution authorizing the City Manager to execute Amendment No. 1 with CivicPlus LLC. for an amount not to exceed $125,000.00 for development and implementation of a new city website.

FISCAL IMPACT
There is no additional fiscal impact on the City of Los Altos as $125,000.00 was appropriated in the FY24/25 Budget to complete this project.

ENVIRONMENTAL REVIEW
Not Applicable. (Not a Project under CEQA)

PREVIOUS COUNCIL CONSIDERATION
Not Applicable.

ANALYSIS
Amendment No. 1 is requested to authorize the City Manager to execute an agreement above their signing authority of $100,000.00; the new contract authority will allow for a maximum expenditure of $125,000.00 as already appropriated in the FY24/25 Budget for the development and implementation of a new city website.

DISCUSSION
In September 2024, the City paid an initial fee of $78,682.00 to CivicPlus for the development and implementation of a new City Website. Specific data migration is not included in the initial cost of the proposal. In order for the City to maintain various public records online without having to manually re-upload years of archives the City must increase the existing agreement to cover the 422
Agenda Item # 3.
additional cost for data migration. There is no additional fiscal impact to the City as this project was budgeted for up to $125,000.00 in the FY24/25. This action is to authorize the City Manager to execute an agreement above their signing authority.

ATTACHMENTS

1. Draft Resolution – Contract Authorization
423
Agenda Item # 3.

RESOLUTION NO. 2024-___

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LOS ALTOS AUTHORIZING THE CITY MANAGER TO EXECUTE AMENDMENT NO. 1

TO THE AGREEMENT WITH CIVICPLUS LLC IN THE AMOUNT OF NOT TO EXCEED $125,000
WHEREAS, on September 9, 2024, CITY and CONSULTANT entered into an agreement for consulting services for development and implementation of a new city website; and WHEREAS, the CITY has determined that CONSULTANT possesses the skills, experience and certifications required to provide the services required by the CITY; and WHEREAS, CONSULTANT is an independent consultant providing similar professional services to numerous other cities; and
WHEREAS, CITY desires to retain CONSULTANT to provide professional services under the terms and conditions set forth in this Amendment; and NOW THEREFORE, BE IT RESOLVED, that the City Council of the City of Los Altos adopt a resolution to:

1. Authorize the City Manager to execute Amendment No. 1 with CivicPlus LLC. on behalf of the City for development and implementation of a new city website.

2. The $125,000 funds were appropriated from the General Fund in the FY24/25 Budget.

3. Authorize the City Manager or their designee to take such further actions as may be necessary to implement the foregoing amendment, and
I HEREBY CERTIFY that the foregoing is a true and correct copy of a Resolution passed and adopted by the City Council of the City of Los Altos at a meeting thereof on the 11th day of March, 2025 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
___________________________
Pete Dailey, MAYOR
Attest:
_____________________________
Melissa Thurman, MMC, CITY CLERK
424
Agenda Item # 3.

City Council Agenda Report
Meeting Date: March 11, 2025
Prepared By: Nick Zornes
Approved By: Gabriel Engeland
Subject: 2024 Housing Element Annual Program Report (APR)

COUNCIL PRIORITY AREA
☐Business Communities
☐Circulation Safety and Efficiency
☐Environmental Sustainability
☒Housing
☐Neighborhood Safety Infrastructure
☒General Government

RECOMMENDATION
Adopt a Resolution of the City Council of the City of Los Altos Accepting the Housing Element Annual Progress Report for Calendar Year 2024 and Authorizing Staff to Submit the Report to the California Department of Housing and Community Development and find that this action is exempt from the requirements of the California Environmental Quality Act (CEQA) per CEQA Guidelines Section 15378(b)(5).

FISCAL IMPACT
Not Applicable.

ENVIRONMENTAL REVIEW
The Housing Element Annual Progress Report is a reporting document and does not create or alter policy. The content is provided for information purposes only and is exempt from the requirements of the California Environmental Quality Act (CEQA) per CEQA Guidelines Section 15378(b)(5), which exempts organizational or administrative activities of government that will not result in direct or indirect physical changes in the environment. This informational item provides a means to monitor the implementation of the City of Los Altos’ RHNA Allocation.

PREVIOUS COUNCIL CONSIDERATION
March 26, 2024 (2023 Housing Element APR)

BACKGROUND
Government Code section 65400 requires the planning agency to provide this report to the legislative body (City Council) and HCD by April 1 of each year. The statute does not specify in which order they are provided, and HCD does not require the report to be submitted to the 425
Agenda Item # 4.
legislative body prior to submitting it to HCD. HCD recommends you provide the report to your legislative body prior to sending it to HCD.

The California Department of Housing and Community Development (HCD) requires jurisdictions to submit the Housing Element Annual Progress Report (APR), on prescribed tables, directly to HCD which also covers activities and accomplishments from the calendar year (2024). Timely submission of the annual report to HCD fulfills statutory requirements to report certain housing information, including the local agency’s progress in meeting its share of regional housing needs and local efforts to remove governmental constraints to the development of housing. Additionally, the annual report gives the State of California the opportunity to identify statewide trends in land use decision making and how local planning and development activities relate to statewide planning goals and policies.

ANALYSIS
The Los Altos 2024 APR is attached. To ensure accountability with respect to housing production, each site is identified by assessor’s parcel number, and all milestones occurring in 2024 are indicated by date including submittal for planning entitlements, approval of planning entitlements, issuance of building permits, and issuance of certificates of occupancy/final inspections. The report also tracks affordability and if units are deed restricted to specified affordability levels.

Progress on Housing Element program implementation is summarized toward the end of the APR.

Housing element programs are listed with a brief explanation regarding progress made in the reporting year.

In calendar year 2024, the City of Los Altos issued Building Permits for a total of 304 new dwelling units, more than double from the prior year (120 permits in 2023). That number is the number of units that will be accounted for the city’s 6th Cycle RHNA Allocation.

For reporting year 2024 the following is being reported to HCD:

Building Permits Issued (for new units only):

Current Year
Deed
Restricted 0
Non-Deed
Restricted 0
Deed
Restricted 29
Non-Deed
Restricted 0
Deed
Restricted 1
Non-Deed
Restricted 0
274
304
Very Low
Low
Moderate
Total Units
Above Moderate
Building Permits Issued by Affordability Summary
Income Level
426
Agenda Item # 4.

Comprehensive accounting of all progress towards RHNA in calendar year 2024:

DISCUSSION
This Housing Element contains actions intended to significantly increase the amount and types of housing for all income levels in Los Altos. These efforts are expected to be initiated throughout the planning period, which is from January 31, 2023, to January 31, 2031. In accordance with State law, the City will also evaluate the progress and effectiveness of Housing Element programs on an annual basis. Together, these actions reflect the City’s commitment to increasing affordable housing and improving existing housing conditions.

Based on the progress to date, the City has achieved approximately twenty-three percent (23%) of the total RHNA allocation. The City of Los Altos RHNA Allocation and unit information for each income level for the Sixth Cycle Housing Element is summarized in the table below. Note that the Annual Progress Report submitted to HCD which provides the City’s progress to meet the City of Los Altos RHNA Allocation includes units from June 30, 2022, to January 30, 2023.

ATTACHMENTS

1. Resolution No. 2025-xxx

2. Los Altos 2024 APR
Units by Structure Type Entitled Permitted Completed
Single-family Attached 0 0 0
Single-family Detached 10 35 7
2 to 4 units per structure 0 4 0
5+ units per structure 33 179 61
Accessory Dwelling Unit 57 116 63
Mobile/Manufactured Home 0 0 0
Total 100 334 131
Income Level
RHNA
Allocation by
Income Level
Period
06/30/2022 -
01/30/2023
6th Cycle
01/31/2023 -
01/31/2031
Total Units to
Date (all years)
Total Remaining
RHNA by Income
Level
Very Low 501 501
Low 288 19 30 49 239
Moderate 326 10 1 11 315
Above Moderate 843 12 383 395 448
Total RHNA 1,958 1,503
Total Units 41 414 455
427
Agenda Item # 4.

RESOLUTION NO. 2025-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LOS ALTOS

ACCEPTING THE HOUSING ELEMENT ANNUAL PROGRESS REPORT FOR CALENDAR YEAR 2024 AND AUTHORIZING STAFF TO SUBMIT THE REPORT TO

THE CALFORNIA DEPARTMENT OF HOUSING AND COMMUNITY

DEVELOPMENT
WHEREAS, California Government Code Section 65400 requires the planning agency to provide an annual report to the City Council, and the State Department of Housing and Community Development (HCD) regarding progress toward implementation of the housing element of the general plan; and
WHEREAS, planning staff has prepared an annual progress report for the calendar year 2024, utilizing the prescribed forms and instructions provided by the State Department of Housing and Community Development; and
WHEREAS, the City Council held a duly noticed public meeting on March 11, 2025; and NOW THEREFORE, BE IT RESOLVED, that the City Council of the City of Los Altos hereby receives and accepts the annual progress report on the Housing Element, attached and incorporated by reference herein, and authorizes staff to forward the report to the State Department of Housing and Community Development pursuant to Government Code Section 65400(2).

I HEREBY CERTIFY that the foregoing is a true and correct copy of a resolution passed and adopted by the City Council of the City of Los Altos at a meeting thereof on the 11th day of March 2025 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
___________________________
Pete Dailey, MAYOR
Attest:
_____________________________
Melissa Thurman MMC, CITY CLERK
428
Agenda Item # 4.

Jurisidiction Name
Reporting Calendar Year
First Name
Last Name
Title Click here to download APR Instructions
Email
Phone
Street Address
City
Zipcode
v_01_23_25
Please Start Here
General Information
2024
Los Altos
Contact Information
Optional: Click here to import last year's data. This is best used when the workbook is new and empty. You
will be prompted to pick an old workbook to import
from. Project and program data will be copied exactly
how it was entered in last year's form and must be
updated. If a project is no longer has any reportable
activity, you may delete the project by selecting a cell in the row and typing ctrl + d.

Click here to add rows to a table. If you add too many
rows, you may select a cell in the row you wish to
remove and type ctrl + d.
1 North San Antonio Road
Los Altos
94022
Nick
Zornes
Development Services Director
[email protected]
6509472625
Mailing Address
Annual Progress Report January 2020
429
Agenda Item # 4.

Jurisdiction Los Altos
Reporting Year 2024
Housing Element Planning Period 6th Cycle
Current Year
Deed
Restricted 0
Non-Deed
Restricted 0
Deed
Restricted 29
Non-Deed
Restricted 0
Deed
Restricted 1
Non-Deed
Restricted 0
274
304
Units by Structure Type Entitled Permitted Completed
Single-family Attached 0 0 0
Single-family Detached 10 4 7
2 to 4 units per structure 0 4 0
5+ units per structure 33 179 61
Accessory Dwelling Unit 57 116 63
Mobile/Manufactured Home 0 0 0
Total 100 303 131
Infill Housing Developments and Infill Units Permitted # of Projects Units 124 304
0 0
96 90
0 0
0 0
Income Rental Ownership Total
Very Low 0 0 0
Low 0 0 0
Moderate 0 0 0
Above Moderate 0 0 0
Total 0 0 0
Streamlining Provisions Used - Permitted Units # of Projects Units SB 9 (2021) - Duplex in SF Zone 0 0
SB 9 (2021) - Residential Lot Split 0 0
AB 2011 (2022) 0 0
SB 6 (2022) 0 0
SB 423 (2023) 0 0
Ministerial and Discretionary Applications # of Units
Ministerial 92 86
Discretionary 4 4
Density Bonus Applications and Units Permitted
Number of Applications Submitted Requesting a Density Bonus 0 Number of Units in Applications Submitted Requesting a Density Bonus 0 Number of Projects Permitted with a Density Bonus 0
Number of Units in Projects Permitted with a Density Bonus 0 Housing Element Programs Implemented and Sites Rezoned Count 59 0
Total Housing Applications Submitted:

Number of Proposed Units in All Applications Received:

Total Housing Units Approved:

Total Housing Units Disapproved:

Total Units
Housing Applications Summary
Use of SB 423 Streamlining Provisions - Applications
Note: Units serving extremely low-income households are included in the very low-income Number of SB 423 Streamlining Applications
Above Moderate
Indicated as Infill
Not Indicated as Infill
Building Permits Issued by Affordability Summary
Income Level
Programs Implemented
Sites Rezoned to Accommodate the RHNA
(Jan. 1 - Dec. 31)
01/31/2023 - 01/31/2031
Units Constructed - SB 423 Streamlining Permits
Number of SB 423 Streamlining Applications Approved
Very Low
Low
Moderate
430
Agenda Item # 4.

Jurisdiction Los Altos
Reporting Year 2024 (Jan. 1 - Dec. 31)
1 2 3 4
Name of Program Objective Timeframe in H.E Status of Program Implementation Program 1.A Rezone for
RHNA Shortfall.

The City will amend the Zoning Map
and/or Zoning Code to create the
opportunity for at least 19 above
moderate-income housing units;
proposed rezoning would accommodate
an assumed capacity of 64 abovemoderate income housing units. 1/1/2024 Completed amending the Zoning Code to create opportunity for at least 19 above moderate-income housing units in October and November 2023.

Program 1.B Facilitate
higher density housing in
the Commercial
Thoroughfare (CT) District.

Approve housing development projects
along El Camino Real at densities above
38 units per acre anticipating at least 80
total housing units with at least 20
low income units.
12/1/2024 Completed amending the Zoning Code to facilitate higher density housing in the CT District in November 2023.

Program 1.C Allow
housing in the Office
Administrative (OA)
District.

Permit housing on OA District parcels
during the planning period comprising
at least 40 total housing units with at
least eight low-income units in the
highest resource areas of the city.
12/1/2024 Completed amending the Zoning Code to allow housing in the OA District in November 2023.

ANNUAL ELEMENT PROGRESS REPORT
Housing Element Implementation
Housing Programs Progress Report
Describe progress of all programs including local efforts to remove governmental constraints to the maintenance, improvement, and development of housing as identified in the housing element.

Table D
Program Implementation Status pursuant to GC Section 65583 431
Agenda Item # 4.

Program 1.D Allow
housing on certain Public
and Community Facilities
Distrct sites and facilitate
housing on religious
institution properties.

Facilitate an application for at least 20
units of housing for lower income and/or
special needs households on religious
institution site(s) during the planning
period.

December 2025; outreach
at least every 2 years
(Decemebr 2025, 2027, and
2029) or until housing
applications are received
In progress
Program 1.E: Update the
Loyola Corners Specific
Plan.

Eliminate restrictive development
standards within Loyola Corners
Specific Plan for density, height, and
unit size no later than December 2024.

Also eliminate any subjective design
standards applicable to residential no
later than December 2024. Permit
housing units in the Loyola Corners
Specific Plan above the current 20-unit
cap and with a mixture of unit sizes
during the planning period. Target
approval of at least 40 total housing
units with at least eight low-income
units.
12/1/2024 Completed amending the Zoning Code to update the Loyola Corners Specific Plan in November 2023.

Program 1.F: Rezone
Village Court parcel.

To facilitate housing, the Village Court
parcel at 4546 El Camino Real (APN
16712042) will be rezoned from R1-10 to
Commercial Thoroughfare (CT), and
modifications made to the Planned 21 |
City of Los Altos 2023-2031 Housing
Element Unit Development (62-PUD/C7),
as necessary for consistency with the
CT District.
12/1/2025 Completed amending the Zoning Code to rezone the Village Court parcel in November 2023.

Program 1.G: Rezone
housing sites from
previous Housing
Elements.

Rezone housing sites from previous
Housing Elements which sites are
indentified in the 6th Cycle Housing
Element.
1/1/2024 Completed amending the Zoning Code to rezone housing sites from previous Housing Elements in November 2023.
432
Agenda Item # 4.

Program 1.H: Facilitate
housing on City-owned
sites.

The City will enter into a public-private
partnership for development of housing
on at least one of the City’s Downtown
parking plazas.

Financial analysis for
Parking Plaza 7 and 8 by
independent third-party
consultant by the end of
2023; release request for
proposals by December
2023; complete
entitlements within one (1)
year of application if not
sooner (by December
2026)
Financial analysis for Parking Plaza 7 and 8 by independent third-party consultant in progress and draft request for information in progress as well as of March 2024.

Program 1.I: Incentivize
Downtown lot
consolidation.

Facilitate at least two Downtown lot
consolidations by January 2031. If by
January 2027, this objective is not on
track to be met (i.e., 50 percent of
objective), the City will offer additional
and increased incentives no later than
July 2027.
7/1/2026 Adoption of incentives and amendment of Community Design & Historic Resources Element by July 2026; promotion to occur annually thereafter.

Program 1.J: Produce
annual housing status
reports.

Provide an annual status report to the
City Council and California Department
of Housing and Community
Development (HCD) on the status of the
General Plan housing programs and
their implementation as required by
State law. This status report will also
address no net loss requirements as
necessary throughout the planning
period.

Annually by April 1 APR to be submitted by April 1, 2024 433
Agenda Item # 4.

Program 1.K: Participate in
regional housing needs
planning efforts.

The City will actively participate in the
Association of Bay Area Governments
(ABAG) Regional Housing Needs
Determination and other regional
discussions about meeting housing
needs. The City will meet with ABAG
staff to provide land use, housing,
employment, and other information
related to the RHNA formula to ensure
that the allocation accurately represents
Los Altos’ fair share of the region’s
housing needs.

Ongoing Ongoing
Program 1.L: General Plan
amendments.

To ensure consistency between the
City’s General Plan and the Zoning
Code, the City will amend the General
Plan to allow the uses and densities as
proposed in all Housing Element
programs.

See various rezoning
programs above. General Plan consistent with allowed uses and density threshholds.

Program 1.M: SB 9
implementation.

Approve at least four SB 9 applications
by January 31, 2031. 1/31/1931 Ongoing; Fifteen (15) SB9 applications were approved in 2024 and two (2) building permits 434
Agenda Item # 4.

Program 1.N: Facilitate
and monitor pipeline
housing projects.

To ensure completion of the entitled or
proposed (i.e., pipeline) projects
identified in Table B-3 of Appendix B of
the Housing Element: Sites Inventory &
Methodology within the planning period
(by January 31, 2031), the City will
monitor progress of these projects and
will coordinate with applicants to
facilitate remaining approvals and
permits. In addition to not allowing
entitlements to expire, the City will offer
expedited permit review for pipeline
projects and assistance with securing
funding if the project is eligible under
Program 2.C. If a pipeline project is not
approved, the City will ensure adequate
capacity for the remaining RHNA is
provided through monitoring of no net
loss during annual reporting and
rezoning if necessary to comply with
State law (see Program 1.J).

Annual review and
assessment of no net loss
by April 1; if rezoning
action is necessary to
comply with no net loss,
the City will take rezoning
action within the time
period specified in State
law.

Ongoing
Program 2.A: Continue to
implement and enhance
inclusionary housing
requirements.

Inclusionary housing unit production of
at least 50 moderate-income units, 40
low-income units, and 10 very lowincome units.
12/1/2023
Third-party consultant completed inculsionary housing feasibiliity study in December 2023 recommending no changes to the current inclusionary housing requirements. City continuing to monitor and evaluate the inclusionsary housing program.
435
Agenda Item # 4.

Program 2.B: Establish an
affordable housing in-lieu
fee and commercial
linkage fee.

The City will conduct a feasibility
analysis to support the establishment of
an affordable housing in-lieu fee for
residential developments and a
commercial linkage fee for affordable
housing. Based on this analysis, the City
will adopt such fees. Said analysis will
also ensure that the in-lieu fees adopted
are not a constraint to housing
development. As a part of the
establishment of an affordable housing
in-lieu fee and commercial linkage fee
the City will conduct outreach to all
stakeholders including residents,
property owners, and housing and
commercial developers.

Adopt housing in-lieu fee
by the end of 2023; begin
commercial linkage fee for
affordable housing by end
of year 2025.

Third-party consultant completed inculsionary housing feasibiliity study in December 2023 recommending affordable housing in-lieu fees which were adopted in January 2024. Third-party consultant preparing commercial linkage fee analysis to be completed and new fees to be adopted by City Council in summer 2024.

Program 2.C: Assist in
securing funding for
affordable housing
projects.

Facilitate the development of at least 80
below-market rate units in Los Altos by
January 2031. If by January 2027, this
objective is not on track to be met (i.e.,
50 percent of objective), the City will
establish and offer additional incentives
no later than July 2027.

Ongoing; developers
roundtable annually; see
Program 3.D for timing of
modification of impact
fees.

Ongoing
RHNA BMR Units 2023: 1
RHNA BMR Units 2024: 30
436
Agenda Item # 4.

Program 2.D: Encourage
and streamline Accessory
Dwelling Units (ADUs).

Adopt and provide City Standard Permit
Ready ADU Plans (2024). 322 ADUs by
the end of the planning period with at
least 80 percent of ADUs (260 ADUs)
located in the highest resource areas of
the city.

Ongoing; if ADU targets
are not being met by
January 2027, the City will
review and revise efforts
to increase ADU
construction no later than
July 2027. Outreach will
occur annually, targeting
single-family households
and neighborhoods.

Additional planning staff
position will be budgeted
and hired by the end of
2022. The City will release
an RFQ by July 2023 for
permit ready standard ADU
plans; by the end of year
2024 the City will have
adopted standard ADU
design plans. The City will
adopt amendments to the
ADU ordinance six months
from receipt of HCD’s
formal comment letter
Completed permit ready standard ADU plans which are available on city's website in January 2025.
437
Agenda Item # 4.

Program 2.E: Conduct
annual ADU rental income
surveys.

The City will conduct annual ADU rental
income surveys whereby each property
owner may voluntarily share the rental
income for the unit for the City to use in
its annual progress reports consistent
with Zoning Code Section 14.14.090. The
City will provide additional staff support
by the onboarding of a Housing
Manager or look to consultant services
to provide this support at the
appropriate capacity needed.

Annually, March 2023 to
provide funding for inhouse staff or consultant
services.

Development Services Housing Manager staff hired in November 2023 and first annual ADU surveys conducted in January 2024.

Program 2.F: Water and
Sewer Service Providers.

Pursuant to Chapter 727, Statues of 2004
(SB 1087), the City of Los Altos upon
completion of an amended or adopted
housing element, is responsible for
immediately distributing a copy of the
housing element to area water and
sewer providers. The legislation allows
for coordination between the City and
water and sewer providers when
considering approval of new residential
projects. Water and sewer providers
must grant priority for service
allocations to proposed developments
that include housing units affordable to
lower-income households. Chapter 727
was enacted to improve the
effectiveness of the law in facilitating
housing development for lower income
families and workers.
12/1/2023 Completed
438
Agenda Item # 4.

Program 3.A: Prepare a
Downtown parking plan
and update citywide
parking requirements.

Revise parking standards citywide for
commercial (mixed-use) and multi-family
residential zones to implement a sliding
scale based on unit size (number of
bedrooms). Multi-family parking ratios
shall be reduced to be consistent with
State Density Bonus Law (Government
Code §65915(p)) and Cconsistent with
AB 2097, the City will update its parking
regulations to remove
minimum parking requirements on any
residential, commercial, or other
development projects within one halfmile of public transit (as defined in AB 2097)
unless required findings are made as
specified in State law. Additionally, the
City will prepare a Downtown parking
plan assessing parking demand,
requirements, and strategies.
12/1/2024
Zoning Code amendments to the citywide parking requirements were made in January 2024 and the Downtown parking plan has commenced prepartion and is scheduled to be completed late 2024.

Program 3.B: Modify
building height in mixeduse zoning districts
Zoning Code amended to increase
allowed building heights to heights
noted in this Program for both
Downtown and CN zoning districts.
12/1/2024 Completed amending the Zoning Code to modify building height in mixed-use zoning districts in October 2023.

Program 3.C: Remove
floor-to-area ratio (FAR)
restriction at Rancho
Shopping Center and
Woodland Plaza.

Remove site-specific 0.35 floor-to-area
ratio (FAR), and create development
standards that require both commercial
and residential uses for the Rancho
Shopping Center and Woodland Plaza
properties to incorporate needed
housing units and preserve essential
shopping services.
12/1/2024 Completed amending the Zoning Code to remove FAR restriction at Rancho Shopping Center and Woodland Plaza in October 2023.
439
Agenda Item # 4.

Program 3.D: Evaluate and
adjust impact fees.

The City will evaluate applying the park
in-lieu and traffic impact fees on a per
square foot basis rather than per unit to
encourage the development of higher
densities and smaller, more affordable
housing units. Based on this evaluation,
the City will modify impact fees in
accordance with Assembly Bill 602 (AB
602) with completion of the
comprehensive fee evaluation.
12/1/2024 In progress
Program 3.E: Ensure that
the density bonus
ordinance remains
consistent with State law.

The City will continue to annually
monitor the effectiveness and
appropriateness of existing adopted
policies and update the ordinance as
needed and will ensure that its local
ordinance remains consistent with State
law, but will apply current state law even
before local amendments are adopted.

The City will update its Appendix to the
Affordable Housing Ordinance
(Municipal Code Chapter 14.28, Article 2)
to comply with State law.

Amend Appendix to
Affordable Housing
Ordinance by December
2023, and thereafter
annually review the
Affordable Housing
Ordinance and Appendix
(each December) and
make necessary
amendments no later three
months after the review
(i.e., March of the
following year).

Ongoing
Program 3.F: Reduce
Conditional Use Permit
requirement for residential
mixed-use and multifamily.

By allowing the residential use by-right
the time for City review of and action on
residential mixed-use and multi-family
developments will be shortened
compared to typical processing times of
a conditional use permit (see Appendix
C, Table C-8).
9/1/2024 Completed amending the Zoning Code to reduce Conditional Use Permit requirement for residential mixed-use and multi-family in October 2023. 440
Agenda Item # 4.

Program 3.G: Amend
Conditional Use Permits
findings applicable to
housing developments.

CUP findings will be amended so that
only objective findings and standards
are applicable to housing developments,
including single-room occupancy units,
consistent with State law. Additionally,
the City will designate the review and
approval of conditional use permits for
housing developments to the Authority
of the Development Services Director.
3/1/2024 Completed amending the Zoning Code to revise Conditional Use Permits findings applicable to housing developments in October 2023.

Program 3.H: Amend
design review process and
requirements
The time for City review of and action on
residential, mixed-use and multi family
developments will be shortened
compared to typical processing times
with the reduction of discretionary
reviews and commissions.
12/1/2023
Design Review Commission duties dismissed and reassigned to Development Services Director and third-party independent architect review removed.

Evaluate progress and take additional action if improvements in the design review process have not resulted by January 2027.

Program 3.I: Allow
residential care facilities
consistent with State law.

City will amend the Zoning Code to
permit residential care facilities for six
or fewer persons in all residential zoning
districts, as well as districts where
single-family homes are allowed by-right
and treat them as a residential use. The
Zoning Code will also be amended to
allow large residential care facilities
(seven or more persons) in all
residential zones without discretionary
review (i.e., subject only to objective
standards). Residential care facilities
will not be limited to individuals of 60
years of age or over, and a barrier-free
definition of “family” that encompasses
unrelated individuals living together as a
single residential unit will be added
consistent with State law
3/1/2024 Completed amending the Zoning Code to allow residential care facilities consistent with State law in November 2023.
441
Agenda Item # 4.

Program 3.J: Explicitly
allow manufactured
homes consistent with
State law.

The City will amend the Zoning Code to
explicitly allow manufactured homes on
a permanent foundation, subject to the
same regulations as single-family
homes and in the same zones as singlefamily homes.
3/1/2024 Completed amending the Zoning Code to allow manufactured homes consistent with State law in November 2023.

Program 3.K: Standardize
multimodal transportation
requirements.

The City will streamline the
Development Review process for multifamily housing projects by adoption of Development Standards for multimodal
transportation such as bicycle,
pedestrian, parking traffic and public
transportation issues. The development
of standards will no longer require
housing development projects to be
reviewed by the Complete Streets
Commission.
12/1/2023
Complete Streets Commission duties dismissed and reassigned to Development Services Director. Evaluate progress and take additional action if improvements in the design review process have not resulted by January 2027.

Program 3.L: Eliminate the
requirement of story poles.

The requirement of story poles adds
subjectivity, extends the review process
of all development, and adds to the
additional cost of a project. Existing
submittal requirements include,
renderings and 3D Modeling which
effectively provide the same information
story poles would (the relationship of
the proposed building heights). The
requirement of story poles installations
will be eliminated for all development
applications.
3/1/2023 Completed
Program 3.M: Modify
parking requirements for
emergency shelters
consistent with State law.

The City will amend its Zoning
Ordinance to only require parking
necessary for emergency shelter staff
consistent with Government Code
§65583(a)(4)(A).
12/1/2024 Zoning Code amendments to the citywide parking requirements were made in January 2024.
442
Agenda Item # 4.

Program 3.N: Modify
standards in the R3 zoning
districts.

The City will amend its Zoning
Ordinance to allow building heights of
35 feet and three stories in all R3 zoning
districts (i.e., R3-5, R3-4.5, R3-3, R3-1.8,
and R3-1). The City will also increase
allowed site coverage in all R3 zoning
districts to ensure maximum densities
can be achieved.
12/1/2026 Completed amending the Zoning Code to modify standards in the R3 zoning districts in October 2023.

Program 4.A: Support
efforts to fund homeless
services.

The City continues to transfer its CDBG
funds to the County to support local
housing programs, including programs
to support people experiencing
homelessness. In addition, the City will
continue to pursue funding from
available sources for homeless services
and will also assist community groups
that provide homeless services and
assist such groups in applying for
funding from other agencies. Moreover,
the City will consider applying for grants
where appropriate or will
encourage/partner with local and
regional nonprofit organizations that
wish to apply for such grants. Lastly, the
City will promote the availability of these
services on its website, social media, by
email, and with handouts.

Ongoing Ongoing
443
Agenda Item # 4.

Program 4.B: Continue to
participate in local and
regional forums for
homelessness, supportive,
and transitional housing.

Continue to participate in regional
efforts as coordinated with other
adjacent cities to address homeless and
emergency and transitional housing
issues and potential solutions. In
addition to transferring its CDBG funds
to the County (see Program 4.A), the
City provides funding for the
Community Services Agency (CSA) of
Mountain View and Los Altos that
provides various housing services.

Ongoing Ongoing
Program 4.C: Allow Low
Barrier Navigation Centers
consistent with AB 101.

The Zoning Code does not address low
barrier navigation centers (LBNCs),
defined as Housing First, low-barrier,
service enriched shelters focused on
moving people into permanent housing
that provide temporary living facilities
while case managers connect
individuals experiencing homelessness
to income, public benefits, health
services, shelter, and housing
(GovernmentCode §65660). State law
requires LBNCs to be permitted by-right
in areas zoned for mixed-use
and nonresidential zones permitting
multifamily uses provided they
satisfying the provisions established by
AB 101 (see Government Code §65662).

This would allow LBNCs in the CD/R3,
CN, CD, CRS, CT, and CRS-OAD
districts. The City will amend its Zoning
Code to explicitly allow LBNCs as
provided by State law.
12/1/2023 Completed amending the Zoning Code to allow Low Barrier Navigation Centers consistent with AB 101 in September 2023.
444
Agenda Item # 4.

Program 4.D: Allow
transitional and supportive
housing consistent with
State law
Allow transitional and supportive
housing by right in all zones which allow
residential uses, subject only to those
restrictions and standards that apply to
other residential dwellings of the same
type in the same zone, consistent with
State law. Additionally, transitional and
supportive housing that qualifies under
AB 2162 will be allowed by right in zones
where multi-family and mixed uses are
allowed, including nonresidential zones
that allow multi-family uses, consistent
with AB 2162 (Government Code
§65651).
12/1/2023 Completed amending the Zoning Code to allow transitional and supportive housing consistent with State law in September 2023.

Program 4.E: Allow
employee/farmworker
housing consistent with
State law.

The City will amend the Zoning Code to
allow employee housing consistent with
Health and Safety Code §17021.5 and
17021.6.
12/1/2023 Completed amending the Zoning Code to allow employee/farmworker housing consistent with State law in September 2023.

Program 4.F: Reasonably
accommodate disabled
persons’ housing needs.

The City will adopt a reasonable
accommodation ordinance and process
request as submitted with the target of
approving at least three reasonable
accommodation requests by January 31,
2031.
12/1/2023 Completed adopting reasonable accommodation ordinance for disabled persons' housing in September 2023.
445
Agenda Item # 4.

Program 4.G: Assist
seniors to maintain and
rehabilitate their homes.

Seek, maintain, and publicize a list of
resources or service providers to help
seniors maintain and/or rehabilitate their
homes. Specifically, the City will update
(as needed) and regularly promote the
Age Friendly Design (design that
promotes the mobility and welfare of
aging population) Elements handout and
require larger lower income
developments to utilize Universal
Design (allows for equitable use,
flexibility in use, simple and intuitive
use, etc.) standards.

Update Age Friendly
Design handout by July
2026; publicize list of
service providers annually.

In progress
Program 4.H: Provide
additional density bonuses
and incentives for housing
that accommodates
special needs groups.

Provide density bonus increases and
incentives beyond that required by State
law for projects that provide senior
housing or housing for extremely lowincome households or people with disabilities, including developmental
disabilities, in multi-family or mixed-use
zones. Specifically, the City will codify
the additional density bonus and
incentives for senior-only projects.
12/1/2025 In progress
Program 4.I: Allow senior
housing with extended
care facilities in multifamily and mixeduse
zoning districts.

The City will amend Zoning Code to
clearly allow senior housing under the
multi-family use and residential care
facilities consistent with State law.
12/1/2025 In progress
446
Agenda Item # 4.

Program 4.J: Facilitate
alternate modes of
transportation for
residents.

Adopt VMT policy and transportation
demand management plan (by June
2023) and provide walkable and safe
modes of transportation to all residents.

Funding for above head pedestrian
crossing signals will be completed no
later than December 2027 and
installation no later than December 2028.

Funding for Los Altos Loop
improvements in the area northeast of
San Antonio Road and Almond Avenue
secured no later than December 2028
with improvements underway no later
than July 2030.

December 2023 and
ongoing
Completed adoption of VMT policy and transportation demand management plan by June 2023 and continuing to work on funding for above head pedestrian crossing signals to be done by December 2027.

Program 5.A: Monitor
condominium
conversions.

Deny condominium conversions unless
compliant with the Ordinance. Ongoing Ongoing
Program 5.B: Continue to
administer the City’s
affordable housing
programs.

Maintain accurate records of the City’s
affordable housing inventory and
waitlists, and report annually to the City
Council.

Ongoing
Completed funding and hiring of full-time Housing Manager in November 2023 and ongoing administration of the City's affordable housing programs by the Housing Manager and qualifid entity.

Program 5.C: Restrict
commercial uses from
displacing residential
neighborhoods.

Continue to restrict commercial uses in
residential neighborhoods so as to
prevent potential future displacement of
residents, while continuing to allow
home occupations in residential zones,
consistent with the Zoning Code.

Ongoing Ongoing
Program 5.D: Implement
voluntary code inspection
program.

Continue the voluntary code inspection
program encompassing code
compliance, rehabilitation, energy
conservation, and minimum fire safety
standards. Use the code inspection
programs to promote available
rehabilitation programs and services
(see Program 5.E).

Ongoing Ongoing
447
Agenda Item # 4.

Program 5.E: Help secure
funding for housing
rehabilitation and
assistance programs.

Rehabilitation of six units for lowincome households during the planning period.

Promote available
programs and funding
sources annually
(handouts, Los Altos
Senior Center, Woodland
Branch Library, email,
social media, City
website); ongoing
Ongoing
Program 5.F: Incentivize
the creation of play areas
for multi-family housing
projects.

The City will develop incentives for the
creation of play areas for muti-family
housing projects to help address the
needs of children and families.

Incentives could be a reduction in Park
In-Lieu Fees or waiving the entire fee
completely in connection to the
development of improvements onsite.
12/1/2027 Ongoing
448
Agenda Item # 4.

Program 6.A: Assist
residents with housing
discrimination and
landlord-tenant
complaints.

The City will continue to promote fair
housing practices, refer fair housing
complaints appropriately, and raise
awareness of such services. The City
will advertise available services through
the City’s newsletters, website, email
blasts, social media, cable television
channel as well as handouts at City Hall
and other public buildings and facilities.

The City will track awareness of fair
housing services through surveys of the
community and increase awareness of
such services over the planning period,
adjusting outreach methods based on
survey results, but will ensure that
outreach is conducted at least annually
starting in May 2023. The City’s aim is to
have 100 survey respondents in the first
year, and to increase survey
participation by five percent with each
survey and show a five percent increase
in awareness of available services by
survey respondents with each survey.

Ongoing Ongoing
Program 6.B: Maintain and
expand an inventory of
affordable housing
funding sources.

The City will update and maintain the
inventory of affordable housing funding
sources, make it available to developers,
and apply for, when appropriate, funding
sources to support affordable housing
activities.

Prepare inventory of
funding sources by
December 2023; inform
developers of funding
sources available
(annually); evaluate
notices of funding
availability (annually);
submit grant applications
(at least one every three
years)
Finalizing inventory list of funding sources and ongoing notifications to developers regarding funding sources available and evaluation of notices of funding availability. Also planning to submit grant application in Summer 2024 for Prohousing Designation Program funding.
449
Agenda Item # 4.

Program 6.C: Target
housing development in
highest resource areas.

Support the development of below
market rate housing (i.e., lower or
moderate-income housing) in Los Altos;
if the City has not received an
application for a below market rate
project by December 2026, the City will
enhance efforts under programs that
support funding or partnerships to
achieve affordable housing production.

The City aims to facilitate the approval
of 60 low-income units and 30 moderateincome units in highest resource area(s) (also see Program 1.H).

Initial outreach and
information on the City’s
website by September
2023; follow up outreach
after completion of various
zoning modifications and
providing updated
information on the City’s
website by September
2025
Finalizing information on City's website and mailed informational letters to all the zoning districts within the City that had zoning modifications to support the increased development of housing in February 2024.

Program 6.D: Promote
Housing Choice (Section
8) rental assistance
program.

The City will advertise availability of the
Housing Choice Rental Assistance
Program on its website, newsletters,
email blasts, social media, cable
television channel as well as handouts
at City Hall and other public buildings
and facilities. Since Housing Choice
vouchers are portable, the number of
vouchers used in the city will vary over
time, but the City’s objective is to
increase the number of households
participating in the Section 8 program
from the current level of six to 18
households.

SCCHA Housing Choice
Rental Assistance
Program link on the City’s
website by September
2023; promote the
Program via newsletters,
email blasts, social media,
and other methods
annually; track number of
Section 8 participants
annually and modify
outreach efforts if target
number of households is
not achieved.

SCCHA Housing Choice Rental Assistance Program link being added on the City’s website and ongoing promotion of the Housing Choice (Section 8) rental assistance program.
450
Agenda Item # 4.

Program 6.E: Prepare and
distribute antidisplacement information.

The City will produce anti-displacement
materials and conduct outreach to notify
potentially at-risk households of such
resources. The City will hold at least one
inperson event every two years (starting
by December 2023) on fair housing
rights and resources; this event will be
hosted in a location where at-risk
households are more easily reached and
will be determined with local
organizations and groups to be most
effective. The goal is to educate at least
40 households or prevent at least 40
households from
displacement.

Materials produced and
translated into multiple
languages and initial
communication campaign
by September 2023;
continue to distribute
materials on an annual
basis.

Materials are being produced for upcoming inperson event in 2024 to provide fair housing rights and resources information.

Program 6.F: Affirmatively
market physically
accessible units.

Affirmative marketing conducted for 100
percent of affordable housing units
approved and permitted in Los Altos
from 2023 to 2031.

Ongoing as applications
are processed Ongoing
451
Agenda Item # 4.

Program 6.G: Housing
Mobility
Provide 150 housing opportunities
affordable to lower income households
by January 2031.

Annually review overall
progress and
effectiveness in April and
include information in
annual report to HCD. If
the City is not on track to
meet its 150 affordable
housing unit goal for the 8-
year RHNA cycle by 2027
(i.e., 75 affordable units
built or in process by
2027), the City will
consider alternative land
use strategies and make
necessary amendments to
zoning or other land use
documents to facilitate a
variety of housing choices,
including but not limited
to, strategies that
encourage missing middle
zoning (small-scale multiunit projects), adaptive
reuse, and allowing
additional ADUs and/or
JADUs, within six months,
if sufficient progress
toward this quantified
objective is
not being met.

Ongoing
452
Agenda Item # 4.

Program 7.A: Promote
energy and water
conservation and
greenhouse gas reduction
through education and
awareness campaigns.

Continue to promote residential energy
and water conservation and greenhouse
gas reduction consistent with the City’s
adopted 2022 Climate Action and
Adaptation Plan, through consumer
information on financial assistance and
rebates for energy-efficient home
improvements published by
governmental agencies, nonprofit
organizations, and utility companies.

Ongoing Ongoing
Program 7.B: Monitor and
implement thresholds and
statutory requirements of
climate change legislation.

Monitor the implementation measures of
the Global Warming Solutions Act of
2006 (AB 32) and SB 375, which requires
planning organizations to promote
sustainable communities as part of their
regional transportation plans. The City
will implement the measures as
guidance for thresholds and compliance
methods are released by the State,
especially as reflected in its 2022
Climate Action and Adaptation Plan.

Ongoing Ongoing
453
Agenda Item # 4.

City Council Agenda Report
Meeting Date: 03/11/25
Prepared By: Katie Krauss
Approved By: Saskia Lagergren
Subject: Independent Intake Official (IIO) Yearly Report 2024

COUNCIL PRIORITY AREA
☐Business Communities
☐Circulation Safety and Efficiency
☐Environmental Sustainability
☐Housing
☐Neighborhood Safety Infrastructure
☒General Government

RECOMMENDATION
Accept the Independent Intake Official (IIO) Yearly Report 2024.

FISCAL IMPACT
Not Applicable.

ENVIRONMENTAL REVIEW
Not Applicable.

PREVIOUS COUNCIL CONSIDERATION
3/8/22, 2021 Yearly Report prepared for Council on Consent Calendar 1/24/23, 2022 Yearly Report prepared for Council as Informational Item 3/12/24, 2023 Yearly Report prepared for Council as Informational Item

BACKGROUND
In November 2020, in response to recommendations from the Citizens’ Police Task Force, the City Council directed the Police Department to initiate changes to the police complaint intake process including submitting complaints to an Independent Intake Official (IIO). The IIO prepares an annual report on complaints for Council review.

ANALYSIS
IIO Council Report and Tables included as attachments for Council review.

DISCUSSION
IIO Council Report and Tables included as attachments for Council review. 454
Agenda Item # 5.

ATTACHMENTS

1. Los Altos Council Report drafted by IIO Stephanie Atigh

2. 2024 Table of Formal Complaints

3. 2024 Table of Informal Complaints
455
Agenda Item # 5.
1 | P a g e

REPORT TO CITY COUNCIL

BACKGROUND
In November 2020, in response to recommendations from the Citizens’ Police Task Force, the City Council directed the Police Department to initiate changes to the police complaint intake process adding the submission of complaints to an Independent Intake Official (IIO).

For the past four years, Stephanie Atigh has been serving as the Independent Intake Official.

INDEPENDENT INTAKE OFFICIAL: ROLE AND RESPONSIBILITIES
The Independent Intake Official provides the following services:

Contracts with the city of Los Altos
Accepts complaints from the public
Shares complaints with the Police Department so that the administration can process the complaint
Accepts and logs complaints that were initially sent to the Police Department Monitors the progress of complaints to ensure timely processing Holds names of complainants confidential from the Police Department if requested
Generates an annual report to the city summarizing all police complaints received. The IIO Annual Report will not include personal identifying information about complainants or Department members.

What the Independent Intake Official does not do is shown in the following list:

The IIO does not work for the Los Altos Police Department.

The IIO does not conduct investigations.

The IIO has no authority to change the results of an investigation.

The IIO will not release a complainant’s name to the Police Department if the complainant wishes to remain anonymous.
456
Agenda Item # 5.
2 | P a g e
INDEPENDENT INTAKE OFFICIAL’S ANNUAL REPORT FOR 2024
Personnel complaints are classified in 5 categories: Informal, formal, incomplete, decline to investigate, and exceptional clearance. This report summarizes complaints received in 2024.

A complaint can be classified as incomplete if the complaining party either refuses to cooperate or becomes unavailable after diligent follow-up investigation. At the discretion of the assigned supervisor or the Internal Affairs Unit, such matters may be further investigated depending on the seriousness of the complaint and the availability of sufficient information.

A complaint may be classified as decline to investigate when (1) the alleged incident could not have occurred based on the details the complainant provides that could best be described as hallucinatory in nature; (2) a reasonably objective person would assume the complainant’s description of the circumstances is based upon information that is clearly made up or imaginary; (3) the complainant’s description of the incident is based on what a reasonably objective person would describe as an implausible conspiracy theory; or (4) the complainant previously made the same complaint against a Department member and that complaint has previously been investigated and a disposition reached.

An exceptional clearance complaint is one in which the initial investigation of the complaint reveals that the misconduct alleged in the complaint did not occur, based on immediately available evidence and/or recorded media. Complaint investigators will complete formal written documentation of the incident using the Internal Affairs Investigation Report Format to explain why the case cleared exceptionally.

FORMAL COMPLAINTS
A formal complaint is a matter in which the complaining party requests further investigation or in which a Department supervisor determines that further action is warranted. Such complaints may be investigated by a Department supervisor of rank greater than the reported employee or referred to the Operations Commander, depending on the seriousness and complexity of the investigation. If an investigation of a formal complaint discloses misconduct or improper job performance that was not alleged in the original complaint, the investigator will respond appropriately to those additional concerns.

The disposition of a formal complaint is classified in one of the following:
457
Agenda Item # 5.
3 | P a g e
Unfounded: when the investigation discloses that the alleged acts did not occur or did not involve Department members. Complaints that are determined to be frivolous will fall within the classification of unfounded (Penal Code § 832.8).

Exonerated: When the investigation discloses that the alleged act occurred but that the act was justified, lawful, and/or proper.

Not sustained: When the investigation discloses that there is insufficient evidence to sustain the complaint or fully exonerate the officer.

Sustained: A final determination by an investigating agency, commission, board, hearing officer, or arbitrator, as applicable, following an investigation and opportunity for an administrative appeal pursuant to Government Code § 3304 and Government Code § 3304.5 that the actions of a Department member were found to violate law or department policy (Penal Code § 832.8).

No Finding: When the complainant fails to provide information promised or necessary to complete the investigation, the complainant is no longer available to clarify details needed to make a finding in the case, or the complainant has advised that he or she is no longer willing to cooperate in the investigation.

Complaint Withdrawn: When the complainant affirmatively indicates the desire to withdraw his/her complaint.

A summary of the three (3) formal complaints received in 2024 is provided in Table 1 attached to this report. In 2023 five (5) formal complaints were received; in 2022 four (4) formal complaints were received; and in 2021 there were two (2) formal complaints.

INFORMAL COMPLAINTS
An informal complaint is a matter in which the complaining party is satisfied that appropriate action has been taken by a Department supervisor of rank greater than the reported employee. Informal complaints need not be documented on a personnel complaint form, and the responsible supervisor shall have the discretion to handle the complaint in any matter consistent with this policy.

An informal complaint is considered “resolved” when the complainant expresses satisfaction to the Department’s representative about the Department’s response to the complaint, and the complainant does not ask for further action by the Department. An informal complaint is considered “closed” when the concerns articulated in the complaint have been addressed by Department personnel, but the complainant is unable to be reached to discuss their level of satisfaction.
458
Agenda Item # 5.
4 | P a g e
A summary of one (1) informal complaint received in 2024 is provided in Table 2 attached to this report. The Department received six (6) informal complaints in 2023; 14 informal complaints in 2022, and 14 in 2021.

COMPLAINTS WHERE IDENTITY OF COMPLAINANT IS KEPT

CONFIDENTIAL BY INDEPENDENT INTAKE OFFICIAL
A complainant can request that his/her identity be maintained only by the Independent Intake Official and not shared with members of the Department. In 2024, the IIO did not receive any such complaints. In 2022 and 2023, the IIO received no request for confidentiality, while in 2021, the IIO received two (2).

COMPLAINTS NOT RELATED TO LOS ALTOS POLICE DEPARTMENT
In 2024, the Independent Intake Official also received two (2) complaints relating to activities of civilians, not Los Altos Police Department personnel. In each case, the complainant was notified that the Independent Intake Official could not assist with the complaint, and the complainant was directed to the appropriate city department, if any.

In addition, the IIO received two (2) complaints alleging misconduct by law enforcement officials employed by other jurisdictions, and these complainants were notified that their complaints were misdirected.

In 2023, the IIO received four (4) complaints relating to the activities of civilians, not Los Altos Police Department personnel. In 2022, the Independent Intake Official received six (6) complaints unrelated to the Los Altos Police Department.

For the first time, in 2024 the IIO received nine (9) emailed complaint submission forms from individuals and businesses advertising their online advertising capabilities. 459
Agenda Item # 5.

Table 1
FORMAL COMPLAINTS 2024
Complaint
Number
Complaint
Type
Community
or Dept
Initiated
Racial
or Bias
Related
Use of
Force
Related
General
Description
Reporting
Method
Disposition
8/14/24 24-001 Formal Community Yes
Natl
origin
No Citation issued
unfairly
Telephone Exceptional
clearance
5/24/24 24-002 Formal Community No No Insufficient
Investigation
In Person Unfounded
9/10/24 24-003 Formal Department No No Improper
reporting;
misleading
statements
Improper use
of vehicle
Improper care
of city property
Report from
Superior
officer
Sustained
Not sustained
Unfounded
460
Agenda Item # 5.
22-016 Formal Community No No Insufficient
investigation
Exceptional
clearance
461
Agenda Item # 5.
462
Agenda Item # 5.

City Council Agenda Report
Meeting Date: March 11, 2025
Prepared By: Jon Maginot
Approved By: Gabe Engeland
Subject: Annual Comprehensive Financial Report

COUNCIL PRIORITY AREA
☐Business Communities
☐Circulation Safety and Efficiency
☐Environmental Sustainability
☐Housing
☐Neighborhood Safety Infrastructure
☒General Government

RECOMMENDATION
Accept the Annual Comprehensive Financial Report and compliance reports for the fiscal year ended June 30, 2024

FISCAL IMPACT
None

ENVIRONMENTAL REVIEW
Not Applicable

PREVIOUS COUNCIL CONSIDERATION
None

BACKGROUND
The City has contracted with Badawi & Associates to conduct the City’s audit for FY 2023/24.

This is the first year Badawi has conducted the City’s audit. The draft Annual Comprehensive Financial Report (ACFR) has been compiled in accordance with generally accepted accounting principles (GAAP) as required by the Government Accounting Standards Board (GASB) and shows the City’s financial positions across various funds. On February 10, 2025, the Financial Commission received a presentation on the results of the audit and the ACFR.

The City has received an unmodified or clean opinion.

DISCUSSION
Annual Comprehensive Financial Report
The ACFR is divided into three main sections as follows:
463
Agenda Item # 6.

1. Introductory Section – provides a narrative summary of changes in fund balances and includes a letter of transmittal from management

2. Financial Section – presents the auditor’s report, management’s discussion and analysis of the City’s financial reports, all financial statements and notes on the financial statements.

3. Statistical Section – includes various historical data for comparison over a period of years.

Analysis

1. Financial Stability and Reserves – The City continues to sustain fiscal stability. Total governmental fund revenues increased $2.0 million to $63.4 million while total governmental expenditures decreased $0.7 million to $52.3 million. The General Fund realized an operating surplus of $11.5 million.

The City continues to maintain healthy reserves including a 20% operating reserve in accordance with City policy.

2. General Fund Revenue and Expenditures – As noted, the City saw an increase in General Fund revenue of $2.0 million over the prior year. This is due to an increase in Property Tax revenue and higher yields on investments. The City saw a decrease in General Fund expenditures by $0.7 million.

3. Outlook – While the City continues to demonstrate strong fiscal health, it remains vigilant in monitoring economic trends and conditions within the City, the region and the State which may impact the city’s financial health. There are a number of areas the City is continuing to plan for, including addressing pension obligations, aging infrastructure and rising costs for services.

ATTACHMENTS

1. Annual Comprehensive Financial Report dated June 30, 2024 464
Agenda Item # 6.

ANNUAL COMPREHENSIVE

FINANCIAL REPORT
For Fiscal Year ended June 30, 202

LOS ALTOS
City of
465
Agenda Item # 6.
466
Agenda Item # 6.

CITY OF LOS ALTOS, CALIFORNIA

ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
Prepared by:

Finance Department
467
Agenda Item # 6.
5IJT
1BHF
-FGU
*OUFOUJPOBMMZ
#MBOL
468
Agenda Item # 6.

City of Los Altos
For the Year Ended June 30, 2024
Table of Contents
Page
INTRODUCTORY SECTION:

Letter of Transmittal ....................................................................................................................................................................... i Organizational Chart .................................................................................................................................................................... ix List of Principal Officials ............................................................................................................................................................... x GFOA Certificate of Achievement ............................................................................................................................................. xi FINANCIAL SECTION:

Independent Auditor’s Report ..................................................................................................................................................... 1 Management’s Discussion and Analysis .................................................................................................................................... 5

BASIC FINANCIAL STATEMENTS
Government-wide Financial Statements:

Statement of Net Position ............................................................................................................................................. 29 Statement of Activities .................................................................................................................................................. 30 Governmental Fund Financial Statements:

Balance Sheet – Governmental Funds ......................................................................................................................... 37 Reconciliation of the Balances Sheet of Governmental Funds to the Statement of Net Position ........................................................................................................................... 38 Statement of Revenues Expenditures and Changes in Fund
Balances – Governmental Funds .......................................................................................................................... 39 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities ...................................................... 40 Proprietary Fund Financial Statements:

Statement of Net Position – Proprietary Funds ........................................................................................................ 43 Statement of Revenues, Expenses and Changes in Fund
Net position – Proprietary Funds ......................................................................................................................... 44 Statement of Cash Flows – Proprietary Funds ........................................................................................................... 45 Fiduciary Fund Financial Statements:

Statement of Fiduciary Net Position ........................................................................................................................... 49 Statement of Changes in Fiduciary Net Position ....................................................................................................... 50 Notes to Financial Statements ............................................................................................................................................ 53 469
Agenda Item # 6.

City of Los Altos
For the Year Ended June 30, 2024
Table of Contents
Page
FINANCIAL SECTION, Continued:

REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Proportionate Share of the Net Pension Liability – CalPERS Cost-Sharing Plan ................................... 96 Schedule of Plan Contributions – CalPERS Cost-Sharing Plan ...................................................................................... 98 Schedule of Changes in the Net OPEB Liability and Related Ratios ........................................................................... 100 Schedule of OPEB Contributions ...................................................................................................................................... 102 Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual:

General Fund ................................................................................................................................................................ 104 In-Lieu Park Land Fund .............................................................................................................................................. 105 Notes to the Required Supplementary Information ....................................................................................................... 106

SUPPLEMENTARY INFORMATION
Major Funds:

Schedule of Revenues, Expenditures and Change in Fund Balances – Budget and Actual Capital Projects Fund ........................................................................................................................................... 109 Los Altos Community Center Lease Fund ............................................................................................................... 110 Non-Major Governmental Funds:

Description of Non-Major Funds ............................................................................................................................... 111 Combining Balance Sheet ........................................................................................................................................... 114 Combining Statement of Revenues, Expenditures and Changes in Fund Balance ............................................. 118 Statements of Revenues, Expenditures and Change in Fund Balances – Budget and Actual Vehicle Impound .................................................................................................................................................. 122 Supplemental Law Enforcement ........................................................................................................................ 123 Gas Tax ................................................................................................................................................................... 124 Proposition 1B ....................................................................................................................................................... 135 Storm Drain Deposits ........................................................................................................................................... 126 Downtown Parking .............................................................................................................................................. 127 Traffic Impact Fee ................................................................................................................................................. 128 Estate Donation ..................................................................................................................................................... 129 TDA ........................................................................................................................................................................ 130 PEG ......................................................................................................................................................................... 131 Vehicle Registration Fees ..................................................................................................................................... 132 SB1 Road Maintenance Rehabilitation ............................................................................................................... 133 Public Art ............................................................................................................................................................... 134 AB-1379 .................................................................................................................................................................. 135 Equipment Replacement ...................................................................................................................................... 136 Debt Service General ............................................................................................................................................ 137 470
Agenda Item # 6.

City of Los Altos
For the Year Ended June 30, 2024
Table of Contents
Page
FINANCIAL SECTION, Continued:

Internal Service Funds:

Combining Statement of Net Position ...................................................................................................................... 141 Combining Statement of Revenues, Expenses, and Changes in Net Position ..................................................... 142 Combining Statement of Cash Flows ........................................................................................................................ 143 Custodial Funds:

Combining Statement of Net Position ...................................................................................................................... 147 Combining Statement of Activities............................................................................................................................ 148 STATISTICAL SECTION:

Financial Trends:

Net Position by Component ...................................................................................................................................... 151 Changes in Net Position .............................................................................................................................................. 152 Fund Balances of Governmental Funds .................................................................................................................... 154 Changes in Fund Balances of Governmental Funds ............................................................................................... 156 Revenue Capacity Information:

Tax Revenue by Source – Governemtnal Funds ..................................................................................................... 158 Assessed Value of Taxable Property ......................................................................................................................... 159 Assessed Value of Property by Use Code ................................................................................................................ 160 Property Tax Dollar Breakdown ................................................................................................................................ 161 Property Tax Dollar by Recipient Group .................................................................................................................. 162 Principal Property Taxpayers ..................................................................................................................................... 163 Property Tax Levies and Collections ......................................................................................................................... 164 Debt Capacity Information:

Direct and Overlapping Tax Rates ............................................................................................................................ 165 Ratio of Outstanding Debt by Type .......................................................................................................................... 166 Schedule of Direct and Overlapping Bonded Debt ................................................................................................. 167 Legal Debt Margin Information ................................................................................................................................. 168 Demographic and Economic Information:

Demographic Statistics ................................................................................................................................................ 169 Principal Employers .................................................................................................................................................... 170 Operating Information:

Full-Time Equivalent City Employees by Function/Program .............................................................................. 171 Full-Time Equivalent City Employees ...................................................................................................................... 172 Operating Indicators by Function/Program ............................................................................................................ 173 Capital Asset Statistics by Function/Program ......................................................................................................... 174 Trust and Agency Debt Administration ................................................................................................................... 175 471
Agenda Item # 6.
5IJT
1BHF
-FGU
*OUFOUJPOBMMZ
#MBOL
472
Agenda Item # 6.

One North San Antonio Road
Los Altos, California 94022
February 28, 2025
Honorable Mayor
and Members of the City Council
City of Los Altos, California
We are pleased to present the Annual Comprehensive Financial Report (ACFR) of the City of Los Altos, California (the City) for the fiscal year ended June 30, 2024. This document provides citizens, businesses, property owners, investors, and other interested parties with an overview of the City's finances. The information in this ACFR is prepared in accordance with Generally Accepted Accounting Principles (GAAP) and includes an unmodified opinion on the report by the City's independent certified public accountants. Although we rely on the standards and expertise of these external authorities, the responsibility for the accuracy and fairness of this report ultimately rests with the City. For readers interested in a more detailed review of the City's financial statements, the Management's Discussion and Analysis (MD&A) is also included in this document. The MD&A reports on the financial highlights of the City and provides additional analysis of the variances and trends reported as part of the financial statements. The MD&A also discloses significant items affecting the financial condition of the City and is designed to be read in conjunction with this Letter of Transmittal and can be found immediately following the report of the independent auditors.

PROFILE OF THE CITY AND ITS SERVICES
Tree-lined streets and a small village atmosphere characterize Los Altos, which is in the heart of the world-famous Silicon Valley. Just 40 miles south of San Francisco, Los Altos is a residential community with a population of approximately 31,000 served by seven small retail areas. The seven-square-mile residential city is developed with small businesses, schools, libraries, and churches. Incorporated on December 1, 1952, Los Altos is a general law city operating under the Council-Manager form of government. There are five Council members elected at large, serving four-year overlapping terms. Municipal services provided include police, street maintenance, engineering, community development, parks, recreation, and sewer. Fire protection is contracted with the Santa Clara County Central Fire Protection District. i
473
Agenda Item # 6.

Letter of Transmittal (continued)
_____________________________________________________________________________________ City Structure
The City operates under the Council-Manager form of government, with five Council Members elected by district to staggered four-year terms. The Mayor and Vice Mayor are elected by the Council from their membership, and each serves a one-year term. The City Council serves as the legislative and policy-making body of City government and is responsible for enacting City ordinances, adopting resolutions, approving the annual budget, appointing commissions and committees, and hiring the City Manager and City Attorney.

The City Manager is responsible for implementing City Council policies, ordinances, and directives; overseeing day-to-day operations; and appointing the directors of the City's departments and all personnel. As of June 30, 2024, the City had a permanent staff of 149 and augmented this staff with temporary, limited duration, and seasonal employees to address needs such as summer recreation programs. The City provides an array of services that include public safety/police services, park, recreation & Community Services, Executive, finance, human resources, public works, Environmental & Utilities Services and development services.

Responsibilities in each service area include:
• Executive - includes The City Manager's Office, Economic Development, Emergency Preparedness, City Clerk's Office, City Attorney’s Office, Risk Management, Human Resources, Information Technology, and Public Relations. • Public Safety - includes all Police functions, comprised of Training, Communications, Patrol, Investigations, Community Policing, Animal Control, School Service Officers, Traffic Enforcement. Fire Services are contracted to the County. • Finance - includes Finance, Budget, Treasury, and Accounting. • Park, Recreation & Community Services - includes Parks, Facilities, Recreation Classes, Senior Services, Facility Rentals, Sports, and Camps.
• Development Services - includes Building Code Enforcement, Planning, Housing, Business License, Environmental Sustainability and Transportation Planning. • Public Works/ Engineering - includes managing the Capital Investment Program, Streets Projects, Transportation Planning, Sewer and Storm Drain Operations.

The City also oversees the enterprise funds associated with Sewer and solid waste operations and several other special revenue funds such as the Park in Lieu fund, financial information for these operations is included in the ACFR. Library services are provided by the County of Santa Clara.

Fire services are contracted to the County, water utilities are provided by a separate special district, with their own governing body.
ii
474
Agenda Item # 6.

Letter of Transmittal (continued)
_____________________________________________________________________________________

SERVICE EFFORTS AND MAJOR INITIATIVES
Service Efforts
In fiscal year 2024, the City remained committed to providing essential services to residents while maintaining financial stability. The budget-to-actual reporting in this ACFR highlights the City’s adherence to its financial plan, ensuring efficient resource allocation. All major funds operated within acceptable limits, reflecting prudent financial management and responsible stewardship of public resources.

Major Initiatives
Capital Improvements: The key capital expenditures for Fiscal Year 2024 in the City of Los Altos focused on infrastructure improvements, city facilities, and emergency preparedness. Here’s a breakdown of the notable investments:
x $827,439 – Annual Sewer System Repair Program
x $827,349 – City Facility Improvement
x $365,409 – Emergency Operation Center
x $117,721 – Annual Root Foaming
x $100,620 – Annual Street Resurfacing
Pedestrian Safety, Roads, and Walkways: Los Altos continues to make significant progress in improving its infrastructure through various roadways, pedestrian, and community enhancement projects. Investments in street resurfacing, alley rehabilitation, and concrete repairs have helped maintain and enhance the city’s transportation network, ensuring safer and smoother roads for all users. The city has also prioritized traffic safety improvements, including the replacement of traffic signs and accessibility upgrades at key intersections, reinforcing its commitment to pedestrian and cyclist safety.

Civic Facilities: Throughout Fiscal Year 2024, the City of Los Altos has continued to enhance and modernize municipal facilities with key upgrades and improvements. Improvements at Grant Park Facility, including electrical and HVAC upgrades, have enhanced efficiency and sustainability. Investments in ADA accessibility and infrastructure upgrades ensure safe, functional, and inclusive public spaces. The Emergency Operations Center has been further developed to strengthen preparedness and community safety.

FINANCIAL CONTROLS AND PROCEDURES
Financial Policies: On an annual basis, the Council approves financial policies designed to promote sound financial management and ensure fiscal integrity over time. This ACFR reflects the implementation of these financial guidelines and presents all fund reserves and designations to define fund balance commitments and obligations as of the financial report date. iii
475
Agenda Item # 6.

Letter of Transmittal (continued)
_____________________________________________________________________________________ Internal Control Structure: City management is responsible for establishing and maintaining fiscal internal controls designed to safeguard the assets of the government from loss, theft, or misuse, and to ensure that accounting data is accurately compiled to allow for the preparation of financial statements in conformity with generally accepted accounting principles. The internal control structure is designed to provide reasonable, but not absolute, assurance that these objectives are met. The concept of reasonable assurance recognizes that: (1) the cost of controls should not exceed the benefits likely to be derived and (2) the valuation of costs and benefits require estimates and judgments by management.

Cash Management Policies: The City of Los Altos continues to strategically manage its investment portfolio by pooling available cash from all funds, adhering to an annually adopted investment policy that prioritizes safety, liquidity, and yield. To optimize returns while mitigating risk, the City invests in a diversified mix of Local Agency Investment Fund (LAIF), California Asset Management Program (CAMP), and Public Trust Advisors (PTA). The latest investment reports reflect a well-balanced portfolio with a focus on fixed-income securities, government bonds, and other safe investments, ensuring financial sustainability while preserving capital. By working with Public Trust Advisors, the City has further enhanced its investment strategy, aligning with best practices in municipal finance to navigate market fluctuations effectively.

Strengthening Key Fund Reserves: This financial report highlights the City's commitment to maintaining strong fiscal reserves, ensuring continued funding for both capital projects and economic stability. As projected in the budget process, the City remains in a position to sustain at least 20% of budget expenditures in the General Fund reserve. In Fiscal Year 2024, the City allocated $5 million to the PERS Reserve Fund to proactively manage CalPERS unfunded accrued liability (UAL) and Retiree Benefit Liability. Moving forward, the City will continue strategic financial planning to address rising CalPERS obligations while reinforcing the long-term sustainability of the PERS Reserve.

Risk Management: The City is insured for general liability through the Bay Cities Joint Powers Insurance Authority that covers claims in an amount up to $10 million with a deductible or uninsured liability of up to $250,000 per claim. The City is insured for Workers’ Compensation through Bay Cities Joint Powers Insurance Authority that covers claims in an amount up to $10 million with a self-insured retention of $250,000 per claim. The City continues to maintain adequate funding levels to cover the cost of its actuarial obligations, but these rising cost areas will require continued attention in the coming years.

GASB 75 Compliance: This report complies with the provisions of Government Accounting Standard Board Statement #75 (GASB 75). This standard pertains to Other Post Employee Benefits (OPEB) and requires the completion of an actuarial study to account for post-employee benefit liabilities that exist. This reporting requirement is described in financial note 11 of the ACFR and the related liabilities reflected in the statements. As of June 30, 2024, the City’s net OPEB obligation was valued at $0.7 million, an amount reflected in the government-wide statements.
iv
476
Agenda Item # 6.

Letter of Transmittal (continued)
_____________________________________________________________________________________

EXECUTIVE FINANCIAL OVERVIEW
This executive financial overview is presented as a supplement to the more detailed and comprehensive analysis presented in the MD&A. This section highlights key financial performance indicators for our major funds.

General Fund
The General fund, the primary operating fund of the City, favorably exceeded expectations with an operating surplus of $ 11.5 million before transfers, for fiscal year 2024. At year end, the total General fund balance equaled $38.2 million with an unassigned fund balance of $27.8 million after commitments and assignments.

As planned for in the budget process, this surplus must be allocated to maintain the City’s Operating Reserve at 20% and allocating major funding to capital improvements, such as street maintenance and annual facilities improvements. At year end, the City’s Operating Reserve is at $9.6 million, 20.1%, and the Capital Project fund reserve is at $10.8 million. Non-operating and transfer activities are as follows:
x $1,403,364 transfer out for capital projects
x $700,000 transfer out for funding Internal Service funds x $500,000 transfer out for equipment replacement
x $500,000 transfer out for PERS Rate Reserve Fund
The General fund’s key revenue streams continue to grow at a steady pace. Property tax, which accounts for nearly 57.7% of the City’s revenues, continues to be the strongest driver with an increase of 5.4% in fiscal year 2024 over the prior year.

Table of Revenues compared to Last Year and Current Year Budget Revenues (in Millions) FY23 Actual FY24 Budget FY24 Actual Actual Var% Budget Var% Property tax 32.6 32.5 34.4 5.6% 5.9%
Sales tax 3.7 3.6 3.4 -7.0% -4.4%
Utility users 3.2 2.8 3.5 9.9% 25.6%
Other tax 4.1 3.5 4.3 5.5% 23.5%
Licenses, permits and fees 5.6 4.6 5.4 -3.7% 17.2%
Grants and donations 0.2 - 0.8 303.4% -
Charges for services 7.0 6.2 4.8 -31.4% -22.5%
Fines and forfeitures 0.2 0.2 0.3 61.2% 61.2%
Interest and rentals 0.4 0.3 2.5 516.0% 721.3%
Other 0.1 0.3 0.1 13.9% -62.0%
Total Revenues 57.1 54.0 59.6 4.4% 10.4%
v
477
Agenda Item # 6.

Letter of Transmittal (continued)
_____________________________________________________________________________________ Other Tax Revenues details
General Fund revenues increased by 10.4% overall, outpacing the prior year’s 10.0% growth. This increase was driven by Property Tax, Interest and Rentals, Fines and Forfeitures, and Utility Users Tax. Interest income saw a significant boost, reaching $2.5 million, due to rising interest rates and stronger investment returns. Property Tax grew by 5.6%, reflecting continued appreciation in assessed property values and new developments. However, Sales Tax declined by 4.4%, likely due to shifts in consumer spending and weaker taxable sales in key sectors. The City’s Transient Occupancy Tax (TOT) experienced a 62.4% surge, benefiting from a rebound in tourism and increased hotel occupancy. In contrast, Real Estate Transfer Tax and Documentary Transfer Tax fell by 24.6%, reflecting a slowdown in real estate transactions and lower property sales volume.

General fund expenditures decreased by 4.3 million, 8.21% lower than the final budget, with all categories significantly under budget, Public Works, which was $1.45 million below budget, and Utility and Sustainability, which decreased by $195,838. Public Safety expenditures were also $1.48 million below the final budget. Overall, the City’s General fund had a surplus of $9.3 million. The General Fund balance increased from $19.3 million to $28.9 million.

Other Funds
Special Revenue, Internal and Enterprise Funds: The outcomes of all other Governmental and Business Type funds met expectations. Capital Projects fund was $2.8 million. The year end fund balance stood at $10.8 million. In Lieu Park Land, and other special revenue funds concluded the year with a total balance of $14.6 million. Internal Service funds concluded at $3.6 million, while Enterprise funds finished the year with a combined net position of $32.0 million.

Fiduciary Funds: The City acts as a custodian of funds held for the benefit of others. The Blue Oak Lane Sewer special assessment district is classified in the custodial group in recognition of the limited nature of this debt which is fully collateralized by homeowner assessments without City obligation.

ECONOMIC TRENDS
Several factors influence our current economic outlook. General Fund Revenues exceeded the budget by $5.6 million.

Revenues (in Millions) FY23 Actual FY24 Budget FY24 Actual Actual Var% Budget Var% Transient Occupancy Tax 2.83 1.89 3.07 8.3% 62.4%
Motor Vehicle Tax 0.03 0.03 0.04 30.4% 42.2%
Business License Tax 0.47 0.53 0.47 1.0% -9.6%
Documentary Transfer Tax 0.64 0.84 0.63 -1.4% -24.6%
Building Development Tax 0.14 0.20 0.11 -19.8% -43.9%
Total Revenues 4.1 3.5 4.3 0.1 24.3%
vi
478
Agenda Item # 6.

Letter of Transmittal (continued)
_____________________________________________________________________________________ The Federal Reserve maintained the federal funds rate at 5.25% to 5.50% during its June 2024 meeting, marking the seventh consecutive meeting without a rate change. The Fed anticipates only one rate cut in 2024, reflecting a cautious approach as it monitors economic indicators.

Los Altos, along with neighboring cities, has witnessed consistent increases in real estate property values over the past decade. Property Tax revenue remained resilient during the pandemic.

However, a sharp rise in mortgage rates has dampened median home values and property sales, slowing the ascent of assessed property valuations. Consequently, while Property Tax revenue is forecasted to rise in the next fiscal year, the growth rate is expected to taper compared to previous years. Documentary Transfer Tax (TOT) is also anticipated to decline compared to previous fiscal years.

According to the U.S. Bureau of Labor Statistics, the unemployment rate for the San JoseSunnyvale-Santa Clara area was 3.9% as of December 2024, a slight decrease from November 2024. In comparison, the unadjusted unemployment rate during the same period was 5.2% for California and 3.8% for the nation.

While economic indicators do not point to an immediate slowdown, the risk of a recession in 2025 remains, with analysts estimating a 15% probability. While Property Tax revenues in Los Altos have remained strong, Business License Tax and development-related revenues remain vulnerable to economic downturns, while Utility User Tax and Franchise Tax may be impacted to a lesser extent. City staff will continue monitoring economic trends to ensure fiscal stability amid ongoing uncertainties.

In the FY25 budget, the City continues its proactive investment in infrastructure, expanding beyond fleet maintenance to include public safety upgrades, parks and recreation enhancements, and technology improvements. Funding supports modernized emergency response equipment, fire station renovations, and cybersecurity upgrades to enhance safety and efficiency.

Additionally, park and facility improvements ensure accessible, high-quality recreational spaces for residents. These strategic investments strengthen city services, improve community wellbeing, and bolster long-term resilience against economic and operational challenges.

INDEPENDENT AUDIT
The public accounting firm of Badawi and Associates performed the annual independent audit.

The auditors’report on the City’s financial statements is included in the financial section of this report.

AWARDS
The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City for its ACFR for the fiscal year ended June 30, 2023. In the last 18 years, the City has achieved this prestigious award. In order to be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized ACFR. This report must satisfy both generally accepted accounting principles and applicable legal requirements. vii
479
Agenda Item # 6.

Letter of Transmittal (continued)
_____________________________________________________________________________________ A Certificate of Achievement is valid for a period of one year only. We believe that our current ACFR continues to meet the Certificate of Achievement Program’s requirements, and we are submitting it to the GFOA to determine its eligibility for another certificate.

ACKNOWLEDGEMENTS
The preparation of this report could not have been accomplished without the efficient and dedicated services of the Finance Division staff. Every member of the department deserves recognition and thanks for their commitment to the City and their profession. We also want to thank Badawi & Associates, our independent auditors, for their professionalism in performing this year-end financial audit, as well as the members of the Financial Commission for their dedication and expertise to help shape policies and procedures. We would also like to thank the members of the City Council, Jon Maginot and the Executive Team for their leadership and oversight in managing the financial operations of the City.

Respectfully submitted,
viii
480
Agenda Item # 6.

City of Los Altos
ix
481
Agenda Item # 6.

City of Los Altos
List of Principal Officials
As of June 30, 202

ELECTED OFFICIALS
Mayor .................................................................................. -RQDWKDQ:HLQEHUJ Vice Mayor ........................................................................ 3HWH'DLOH\ City Council ........................................................................ 6DOO\0HDGRZV City Council ........................................................................ Neysa Fligor City Council ........................................................................ Lynette Lee Eng

APPOINTED OFFICIALS
City Manager ...................................................................... Gabriel Engeland City Attorney ...................................................................... Jolie Houston

EXECUTIVE TEAM
Assistant City Manager ..................................................... 1LFN=RUQHV Chief of Police ..................................................................... 6DVNLD/DJHUJUHQ ,QWHULPFinance Director ..................................................6WHSKDQLH%HDXFKDLQH Human Resources Director ............................................... Irene Barragan Public Works Director ....................................................... $LGD)DLUPDQ Parks, Recreation & Community Services ........................ Manuel Hernandez Assistant City Manager ..................................................... Jon Maginot x
482
Agenda Item # 6.

Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Los Altos
California
For its Annual Comprehensive
Financial Report
For the Fiscal Year Ended
June 30, 2023
Executive Director/CEO
xi
483
Agenda Item # 6.
5IJT
1BHF
-FGU
*OUFOUJPOBMMZ
#MBOL
xii
484
Agenda Item # 6.

INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and Members of the City Council
of the City of Los Altos
Los Altos, California
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Los Altos (City), as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise City’s basic financial statements as listed in the table of contents.

In our opinion, the accompanying financial statements present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2024, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Responsibilities of Management for the Financial Statements The City’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. 485
Agenda Item # 6.

To the Honorable Mayor and Members of the City Council
of the City of Los Altos
Los Altos, California

Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS and Government Auditing Standards, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
 Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed.  Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
 Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, required pension and OPEB information, and budgetary comparison schedules for the General Fund and the In Lieu Park Land Fund, on pages 5-23 and 95–106 be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. 2 486
Agenda Item # 6.

To the Honorable Mayor and Members of the City Council
of the City of Los Altos
Los Altos, California

We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The budgetary comparison schedules for the Capital Projects Fund and the Los Altos Community Center Lease Fund, the combining and individual statements and the budgetary comparison schedules for the nonmajor governmental funds are presented for purposes of additional analysis and are not a required part of the basic financial statements.

The budgetary comparison schedules for the Capital Projects Fund and the Los Altos Community Center Lease Fund, the combining and individual statements, and the budgetary comparison schedules for the nonmajor governmental funds are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the budgetary comparison schedules for the Capital Projects Fund and the Los Altos Community Center Lease Fund, the combining and individual statements and the budgetary comparison schedules for the nonmajor governmental funds are fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Information
Management is responsible for the other information included in the annual comprehensive financial report. The other information comprises the introductory and statistical section but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
3 487
Agenda Item # 6.

To the Honorable Mayor and Members of the City Council
of the City of Los Altos
Los Altos, California

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated February 28, 2025 on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

Badawi & Associates, CPAs
Berkeley, California
February 28, 2025
4 488
Agenda Item # 6.

City of Los Altos
Management’s Discussion and Analysis, Continued
For the year ended June 30, 2024
As management of the City of Los Altos (City), we offer readers of the City’s financial statements this narrative overview and analysis of the financial activities of the City for the fiscal year ended June 30, 2024, in accordance with standards established by the Governmental Accounting Standards Board. We encourage readers to consider the information presented here, in conjunction with the additional information furnished in the Letter of Transmittal, which can be found in the preceding introductory section of this report, and with the City’s basic financial statements and accompanying notes to those financial statements.

USING THIS ANNUAL REPORT
Overview of the Financial Statements
This discussion and analysis are intended to serve as an introduction to the City’s basic financial statements, which are comprised of three components: 1) government-wide financial statements; 2) fund financial statements; and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

Reporting on the City as a Whole
Government-wide Financial Statements: The government-wide financial statements are designed to provide readers with a broad overview of the City’s finances in a manner similar to a private sector business.

The statement of net position presents information on all City assets, deferred outflows of resources, liabilities, and deferred inflows of resources, with the difference between the assets plus deferred outflows of resources and liability plus deferred inflows of resources as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating.

The statement of activities presents how the City’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave).

The government-wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities of the City include general government, public safety, maintenance, and public works services, planning, building, engineering, and recreation. The City’s business-type activities include sewer and solid waste.

The government-wide financial statements can be found on pages 29 to 31 of this report.

Reporting on the City’s Most Significant Funds
Fund Financial Statements: A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The City’s funds can be divided into three categories: governmental funds; proprietary funds; and fiduciary funds.

Notes to the Basic Financial Statements. The notes provide additional information that is essential for a full understanding of the data provided in the government-wide and fund financial statements.

In addition to the basic financial statements and accompanying notes, this report also presents certain required and other supplementary information, such as budgetary comparison information relating to the City’s General Fund and major special revenue funds. The report also contains a schedule of the City's proportionate shares in the Miscellaneous Pool and Safety Pool of a cost-sharing pension plan, and a schedule of the City's pension contributions to the plan. This information is intended to furnish additional details to support the basic financial statements. 5 489
Agenda Item # 6.

City of Los Altos
Management’s Discussion and Analysis, Continued
For the year ended June 30, 2024
Governmental Funds: Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government’s near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions. Both the governmental fund balance sheet and governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The City maintains 33 individual governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances for the General Fund, In-Lieu Park Land Special Revenue Fund, Measure B Special Revenue Fund, and Capital Project Fund, each of which are major funds. Data from the other 16 governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these non-major governmental funds is provided in the form of combining statements elsewhere in the fund supplementary information section of this report.

The City adopts a budget annually for the General Fund, Special Revenue Funds, (except for the Storm Drain Deposits Fund), and Equipment Replacement Capital Projects Fund that is effective July 1 for the ensuing fiscal year. A budgetary comparison statement has been provided for several key governmental funds.

The basic governmental fund financial statements can be found on pages 37 to 40 of this report.

Proprietary Funds: The City maintains two types of proprietary funds. Services for which the City charges customers a fee are generally reported in the City’s enterprise funds. These proprietary funds, like the government-wide statements, provide both long-term and short-term financial information. Internal service funds are an accounting device used to accumulate and allocate costs internally among the City’s various functions. The City uses internal service funds to account for its City dental plan and unemployment insurance, Workers’ Compensation and Liability Insurance costs, as well as CalPERS pension and retiree health payments. Because these services predominantly benefit the governmental function, they have been included in the government-wide financial statements and, accordingly, the related intra-fund charges have been eliminated.

Proprietary fund financial statements provide the same type of information as the government-wide financial statements, only in more detail. All five internal service funds are combined into a single, aggregated presentation in the proprietary fund financial statements. Individual fund data for the internal service funds is provided in the form of combining statements elsewhere in this report. The City’s two enterprise funds (Sewer and Solid Waste) are classified as major funds and are presented as such in the fund financial statements. The City follows the practice of adopting annual budgets for these operations as well.

The combining statements referred to earlier in relation to non-major governmental funds, proprietary and internal service funds, are presented immediately following the required supplementary information section. Combining and individual fund statements and schedules can be found on pages 114 to 121 of this report.

Notes to the Basic Financial Statements: The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. These can be found on pages 53 to 92 of this report.
6 490
Agenda Item # 6.

City of Los Altos
Management’s Discussion and Analysis, Continued
For the year ended June 30, 2024
Other Information: In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information concerning the City’s budget-to-actual financial comparisons for the General Fund and major special revenue funds.

The City as Trustee
Fiduciary Fund: The City is the fiduciary for one special assessment district – Blue Oak Lane Sewer. Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the City’s own programs. The City is responsible for ensuring that the assets reported in these funds are used for their intended purposes.

In summary, the various sections of this financial report are arranged as follows:

FINANCIAL HIGHLIGHTS
Financial highlights for the year ended June 30, 2024, include the following:

The City ended its fiscal year on a government-wide basis with total revenues of $76.0 million, which was an increase of $4.5 million or 6.3% compared to the prior year, and total expenses of $66.4 million, an increase of $13.4 million or 25.4%.

The results represent combined government and business operations, with an overall increase in net position of $9.2 million primarily due to an increase in property tax and investment income in Governmental Activities and increase in Charges for services in Business-type Activities. Property tax increased by $1.8 million. Sewer revenues increased by $1.6 million and there was an increase in grant revenue by $1.1 million.

The increase in Government-wide expenses is primarily due to higher public safety and administration costs, which increased by $4.8 million and $4.1 million, respectively. 7 491
Agenda Item # 6.

City of Los Altos
Management’s Discussion and Analysis, Continued
For the year ended June 30, 2024
The General Fund reported an operating surplus of $11.5 million before transfers in/(out). The General Fund transferred $1.4 million to the Capital Projects Fund to support the rehabilitation and replacement of the City’s infrastructure, including pavement restoration, architectural enhancements, public art preservation, safety and security system upgrades, tree services, and the modernization of essential systems and facilities to ensure sustainable and efficient operations. General Fund also transferred $2.4 million to Internal Service Funds to pay for supportive services.

General Fund revenues increased to $59.6 million, up $2.4 million from the prior year's $57.2 million. Expenditure increased to $48.1 million, up $4.5 million from the prior year's $43.6 million.

General Fund unassigned/unrestricted fund balance for the current year totaled $27.8 million, an increase of $9.1 million or

48.7% when compared to prior year reported at $18.7 million. The unassigned fund balance represents 57.7% of General Fund expenditures. The City Council has established a policy to maintain General Fund reserves at 20%. The City of Los Altos ended the fiscal year 2024 on a healthy reserve balance for general services.

Other Post-Employment Benefits (OPEB) liabilities increased by $0.66 million to $0.73 million from the prior year. This follows a significant reduction in the previous year due to a one-time contribution by the City, which temporarily lowered obligations. The current year’s increase reflects the natural accrual of benefits earned during the year and the impact of interest on the outstanding liability. Changes in actuarial assumptions, such as updates to the discount rate and projected healthcare costs, also contributed to the increase. Although employer contributions and benefit payments helped offset the growth, they were not sufficient to fully counterbalance the overall rise in obligations.

Net Pension Liability for the City of Los Altos increased by $3.2 million to $47.5 million compared to the prior year figure of $27.7 million. The increase is primarily due to changes in actuarial assumptions, including updated discount rates and demographic adjustments, which raised the overall liability. Additionally, differences between projected and actual investment returns contributed to the higher liability, reflecting market performance variations. While employer contributions and pension-related payments helped offset some growth, they were not sufficient to counterbalance the impact of these actuarial and market factors.

In FY24, the City completed capital improvement initiatives, including the annual street resurfacing program, sewer system repairs, and the installation of ALPR cameras. Ongoing initiatives include the City Hall expansion, Adobe Creek Sewer Replacement, and the implementation of a new financial system. Additional projects focused on parks, drainage, and community spaces to address infrastructure and service needs.

Government-Wide View
This section focuses on the net positions and changes in net positions of the City's governmental activities and businesstype activities presented in the Government-wide Statement of Net Position and Statement of Activities. Changes in net position may serve over time as a beneficial indicator of the City’s financial position. x City total assets increased by $13.0 million to $223.2 million, of which $187.5 million represented governmental assets and $35.6 million represented business-type assets. x City total liabilities increased by $6.9 million to $72.4 million, of which $67.6 million were governmental liabilities and $4.8 million were business-type liabilities.
x City total deferred outflows of resources related to its pension and OPEB obligations decreased by $0.4 million to $19.5 million, of which $17.9 million represented governmental deferred outflows and $1.6 million were businesstype deferred outflows. x City total deferred inflows of resources related to pension and OPEB decreased by $3.2 million to $5.0 million, of which $4.5 million represented governmental deferred inflows and $0.5 million were business-type deferred inflows.
8 492
Agenda Item # 6.

City of Los Altos
Management’s Discussion and Analysis, Continued
For the year ended June 30, 2024
x City net position increased by $9.0 million to $165.2 million, unrestricted net position increased by $7.1 million to $33.1 million from $26.0 million, of which $17.5 million represented governmental unrestricted net positions $15.6 million were business type.
x Total government-wide revenues were $76.0 million, an increase of $4.6 million from the prior year's $71.4 million. The City’s governmental activities generated $64.1 million in revenue, while the business-type activities generated $11.9 million in revenue.
x Total government-wide expenses were $66.4 million, an increase of $13.4 million from the prior year's $53.0 million. The City’s governmental activities reported $56.4 million in expenses, while the business-type activities reported $10.0 million in expenses.
x As noted earlier, net positions may serve over time as a useful indicator of a government’s financial position. In the case of the City of Los Altos, total net positions of governmental activities amounted to $133.3 million as of June 30, 2024, and $125.4 million as of June 30, 2023. The net positions for governmental activities increased by $7.9 million when compared to prior year’s. Of the total net positions of governmental activities, $102.2 was invested in capital assets as of June 30, 2024 and $102.7 million as of June 30, 2023.

Fund Level View
x Total governmental fund revenues increased $2.0 million to $63.4 million. Total governmental fund expenditures decreased to $52.3 million in fiscal year 2023-24, a decrease of $0.7 million from the prior year's $53.0 million. x The General Fund realized an operating surplus of $11.5 million. Revenue surplus came from increases in property tax of $1.8 million and interest and rental income of $2.1 million. These increases were offset by reduced charges for services by $2.2 million.
x Total governmental fund balances equaled $63.5 million at fiscal year-end, an increase of $10.6 million from prior year’s fund balance of $52.8 million.
x The In-Lieu Park Land Fund ended the year with a fund balance of $8.0 million with revenues of $0.9 million and transfers out of $0.8 million spent on eligible projects and debt service payments. x General government capital spending totaled $2.7 million. The level of capital reinvestment in Los Altos reflects a sustained focus on the maintenance of streets, facilities, traffic calming efforts, and safety. In fiscal year 2024, the Capital Improvements Projects Fund balance ended the year with $10.8 million. x Other Non-Major Governmental Funds ended the fiscal year 2024 with a total combined fund balance of $6.5 million, an increase of $2.4 million from $4.1 million in fiscal year 2023. x Sewer operations ended the year with a net position of $28.7 million. Operating revenue increased by $1.6 million from $8.8 million in fiscal year 2023 to $10.4 million in fiscal year 2024. x Solid waste operations ended the year with a net position of $3.2 million. Operating expenses decreased by $0.4 million from $2.2 million in fiscal year 2023 to $1.8 million in fiscal year 2024, primarily due to $0.8 million decrease in pension expenses in current year, offset by increase of service and supplies. x Internal Service Funds ended the year with a total combined net position of $3.5 million in fiscal year 2024, an increase of $0.3 million from $3.2 million in fiscal year 2023. 9 493
Agenda Item # 6.

City of Los Altos
Management’s Discussion and Analysis, Continued
For the year ended June 30, 2024

GOVERNMENT-WIDE FINANCIAL ANALYSIS
This analysis focuses on the net position and changes in net position at the City-wide level as presented in the statement of net position and statement of activities which are summarized in the tables below as of June 30, 2024.

As noted earlier, the net position represents the difference between assets, the deferred outflow of resources and liabilities, and the deferred inflow of resources of the City's governmental activities and may over time serve as a useful indicator of the City’s financial position. The City’s governmental activities, assets, and deferred outflows exceeded liabilities and deferred inflows by $133.3 million on June 30, 2024. Table 1 summarizes the City’s governmental wide activities net position.

Restricted net positions of $13.6 million account for approximately 10.2% of the total net position in the current year, which was $11.6 million in fiscal year 2023. The total restricted assets increased by $2.0 million or 17.2% compared to the prior year. This increase in restricted assets is primarily due to capital contributions and funding allocated for infrastructure improvements, including streets and roads, as part of the City's ongoing efforts to enhance critical public infrastructure. 2024 2023 2024 2023
Cash and investments $ 73.4 59.6$ $ 18.5 17.8$
Other assets 3.4 4.5 0.7 0.3
Capital assets 110.7 112.0 16.4 15.9
Total assets 187.5 176.1 35.6 34.0
Deferred outflows of resources 17.9 18.1 1.6 1.8
Current liabilities 8.4 6.3 0.2 0.3
Non-current liabilities 59.2 55.1 4.5 3.8
Total liabilities 67.6 61.4 4.8 4.1
Deferred inflows of resources 4.5 7.4 0.5 0.8
Net Position
Net investment in capital assets 102.2 102.7 16.4 15.9
Restricted 13.6 11.6 0.0 0.0
Unrestricted 17.5 11.1 15.6 14.9
Total net position $ 133.3 $ 125.4 $ 32.0 30.8$
Governmental Wide Activities Statement of Net Position (In Millions) Governmental Activities Business- Type Activities
Table 1
10 494
Agenda Item # 6.

City of Los Altos
Management’s Discussion and Analysis, Continued
For the year ended June 30, 2024
Governmental Activities
Of the governmental activities total net position, $102.2 million, or 76.7%, reflects its net investment in capital assets (e.g., land, infrastructure, buildings, and equipment). The City uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending.

The governmental activities total assets of $187.5 million represent a $13.0 million or a 6.2% increase, primarily driven by higher investment income and increased tax receipts.

Capital Assets (net) decreased by $0.7 million or 0.6% compared to prior year primarily due to annual depreciation and asset retirements, which outpaced additions from capital project activities during the current year.

The governmental activities, total liabilities of $67.6 million represent outstanding obligations for operations, capital projects, deposits held for development projects, long-term debt, and net pension liability. A portion of the governmental activities net position represents resources that are subject to restriction on how they may be used. Total liabilities increased by $6.9 million or 10.5%.

The governmental activities deferred outflows of resources and deferred inflows of resources are related to the pension and OPEB obligations. The total deferred outflows of resources decreased $0.4 million, and deferred inflows of resources decreased $3.2 million compared to the prior year.

The following charts summarize governmental activities programs and general City revenues available for funding all City programs and major expense program categories.

For the fiscal year ended June 30, 2024, total revenues from all sources relating to governmental activities excluding transfers were $64.1 million, and total expenses for all City programs relating to governmental activities were $56.4 million.

11 495
Agenda Item # 6.

City of Los Altos
Management’s Discussion and Analysis, Continued
For the year ended June 30, 2024
Charges for
Services, 13.7%
Operating Grants,

1.3%
Capital Grants,

3.1%
Property Tax, 53.7%
Sales & Use Tax,

5.4%
Utility User
Tax, 5.5%
Other Taxes,

6.7%
Franchise Fee, 4.0%
Investment
Income, 4.7%
Other items,

1.9%

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%
Governmental Activities
Sources of Revenue
FY 2024
Public Safety, 41.1%
Public works, 15.4%
Recreation, 6.7%
Community
Development, 13.1%
Administration, 23.4%
Debt Service, 0.4%

0.0%

5.0%

10.0%

15.0%

20.0%

25.0%

30.0%

35.0%

40.0%

45.0%
Governmental Activities
Expenses by Function
FY 2024
12 496
Agenda Item # 6.

City of Los Altos
Management’s Discussion and Analysis, Continued
For the year ended June 30, 2024
Table 2 shows that governmental activities expenses, which totaled $56.4 million, were higher than program revenues for governmental activities of $11.6 million. These program revenues included $8.8 million in charges for services, $0.8 million in operating grants and contributions, and $2.0 million in capital grants and contributions. 13 497
Agenda Item # 6.

City of Los Altos
Management’s Discussion and Analysis, Continued
For the year ended June 30, 2024
Governmental Activities Revenues
Charges for services include traffic safety fines, plan check fees, building inspection fees, other charges related to new construction, and fees charged for recreational activities and programs; these charges decreased by $2.1 million or 19.4%.

Operating grants and contributions encompass funds provided by developers and grants allocated by local, state, and federal governments. These funds are earmarked for specific grant obligations or designated for one-time expenditures. On the other hand, capital grants and contributions are specifically intended to finance capital investments. General revenues, detailed in Table 2 of the preceding section, are available to cover expenses not fully met by revenues generated from programs. In the current fiscal year, the City received $0.8 million in operating grants and $2.0 million in capital grants.

Governmental Activities Expenses
Public Safety expenses increased by $4.8 million or 26.5% from the prior year. The increase in public safety expenses is primarily due to rising salary costs, higher liability insurance premiums, and growing payments to the Santa Clara County Central Fire Protection District under the contract for fire protection and emergency medical services.

Public works expenses increased by $1.2 million or 16.1% compared to the prior year. This increase is primarily attributed to higher depreciation costs associated with existing infrastructure assets, reflecting ongoing usage and wear and tear. While infrastructure additions in the current year were not significant enough to offset depreciation, operational costs related to maintenance and other restricted fund activities may have contributed to the overall rise.

Community Development expenses increased by $1.6 million or 27.6% from the prior fiscal year primarily attributable to increased salary expenditures and liability insurance allocations.

Recreation expenses increased by $0.8 million or 28.3% from the prior fiscal year primarily due to increased utilities and liability insurance allocations.

Administration and Community Services expenses increased by $ 4.1 million or 44.7% compared to the prior year primarily due to an increase in salaries, software subscription and equipment purchase, and higher legal service costs associated with
2024 2023 2024 2023
Public Safety $ 0.9 $ 1.9 (22.2)$ $ (16.4)
Public works 2.6 2.8 (6.1) (4.7)
Recreation 1.5 1.4 (2.3) (1.5)
Community Development 6.3 7.9 (1.1) 2.2
Administration / Community Services 0.3 0.2 (12.9) (8.9) Interest on Long Term Debt (0.2) (0.2)
Totals $ 11.6 14.2$ (44.7)$ $ (29.5)
Program Revenues Net (Expense) Revenue
Table 3
Governmental Activities
Program Revenues and Net (Expense) Revenue From Services (In Millions)
14 498
Agenda Item # 6.

City of Los Altos
Management’s Discussion and Analysis, Continued
For the year ended June 30, 2024
Business-Type Activities
As shown in Table 4 below, the net position of the City’s business-type activities was $32.0 million on June 30, 2024.

Assets totaling $35.6 million included a total of $18.5 million in cash and investments, $0.7 in receivables and other assets, and $16.4 million in capital assets. Liabilities totaled $4.8 million including $0.2 million in current liabilities and $4.5 million in non-current liabilities such as compensated absences and other liabilities.

Table 5 shows that Business type activities expenses, which totaled $10.0 million, were augmented by revenues of $11.9 million. These revenues included $11.3 million in charges for services and $0.6 million in interest earnings, and others, thus adding $1.2 million to the net position at the end of the year. 2024 2023
Cash and investments $ 18.5 $ 17.8
Other assets 0.7 0.3
Capital assets 16.4 15.9
Total assets 35.6 34.0
Deferred outflows of resources 1.6 1.8
Current liabilities 0.2 0.3
Non-current liabilities 4.5 3.8
Total liabilities 4.8 4.1
Deferred inflows of resources 0.5 0.8
Net Position
Net investment in capital assets 16.4 15.9
Restricted 0.0 0.0
Unrestricted 15.6 14.9
Total net position $ 32.0 $ 30.8
Table 4
Business - Type Activities Statement of Net Position
(In Millions)
15 499
Agenda Item # 6.

City of Los Altos
Management’s Discussion and Analysis, Continued
For the year ended June 30, 2024
The Joint Sewer System Authority (JSSA) formed in 1968 by a joint exercise of powers among the Cities of Palo Alto, Mountain View, and Los Altos, constructed, maintains, and operates sewage treatment facilities serving its member cities.

The City of Palo Alto acts as administrator for JSSA and bills each member its share of the operating costs. Los Altos is obligated through the year 2024 under an operating agreement with the City of Palo Alto for the water treatment plant and sewer services. Payments under this agreement are based on expected usage and are adjusted annually based on actual use and site operating costs.
2024 2023
Revenues
Program revenues
Charges for services $ 11.3 9.8$
Total program revenues 11.3 9.8
General revenues
Investment income and other 0.6 0.2
Total revenues 11.9 10.0
Expenses
Outside Services 5.9 4.6
Employee services 3.7 4.0
Depreciation 0.4 0.6
Total expenses 10.0 9.2
Excess (deficiency) before transfers 1.9 0.8
Transfers (0.7) (0.3)

1.2 0.5
Change in net position - Business-type Activities
Net Position - Beginning of year 30.8 30.3
Net Position - End of year $ 32.0 $ 30.8
Table 5
Change in Net Position - Business-type Activities
(In Millions)
16 500
Agenda Item # 6.

City of Los Altos
Management’s Discussion and Analysis, Continued
For the year ended June 30, 2024

FUND FINANCIAL STATEMENTS AND FINANCIAL ANALYSIS
These statements provide more detailed information about the City’s major funds. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All the funds of the City can be divided into three categories: governmental funds, proprietary funds, and fiduciary funds.

Governmental funds
Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a City’s or government agency’s near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions. Both the governmental fund balance sheet and governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The City has several governmental funds, of which four are considered major funds for presentation purposes. Each major fund is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balance. The City’s four major funds are - the General Fund, the In Lieu Parkland Fund, the Capital Project Fund, and the Los Altos Community Center Lease Fund. Data from the other governmental funds are combined into a single, aggregated presentation.

The City Council adopts a biennial appropriated budget for its General Fund and other funds. Budgetary comparison statements have been provided in the Required Supplementary Information section for the general fund and major special revenue funds that demonstrate compliance with their budgets.

Proprietary funds
The City maintains two types of proprietary funds: Enterprise Funds and Internal Service Funds. Enterprise funds are used to report the same functions presented as business-type activities in government-wide financial statements. The City uses Enterprise funds to account for its Sewer and Solid Waste operations, all of which are classified as major funds in the City’s Statement of Net Position. Internal Service funds are used to accumulate and allocate costs internally among the City’s various functions and to build up reserves for future liabilities related to the workforce. The City uses Internal Service funds to account for such activities as dental reimbursements, unemployment insurance, workers’ compensation, liability insurance, and pension and OPEB related costs. Because these services solely benefit the governmental function, they have been included within governmental activities in the government-wide financial statements.

Proprietary fund financial statements provide the same type of information as government-wide financial statements, only in more detail. All five internal service funds are combined into a single, aggregated presentation in the proprietary fund financial statements. Individual fund data for the internal service funds is provided in the form of combining statements in the Supplemental Information section of this report.
17 501
Agenda Item # 6.

City of Los Altos
Management’s Discussion and Analysis, Continued
For the year ended June 30, 2024
Fiduciary Funds
The City is the agent for certain agencies and assessment districts, holding amounts collected that await payment as directed.

The City’s fiduciary activities are reported in the separate Statement of Fiduciary Net Position. These activities are excluded from the City’s other financial statements because the City is acting as a trustee for these funds and cannot use these assets to finance its own operations. The City’s fiduciary funds include the Blue oak Lane Sewer special district.

Summary Analysis of Governmental Funds
On June 30, 2023, the City’s governmental fund balances were $63.5 million, which is an overall increase of $10.7 million, or 20.3%, as compared to the prior fiscal year. The increase was mostly due to the $9.2 million increase in the General Fund fund balance, primarily due to the property tax and interest revenue increase.

Revenues 2024 2023
Taxes:

Property $ 34.4 32.6$
Sales and Use 3.4 3.7
Utility Users 3.5 3.2
Other taxes 4.3 4.1
Licenses, permits and fees 5.4 5.8
Intergovernmental 2.3 3.7
Grants and Donations 1.6 0.3
Charges for services 4.9 7.1
Fines, forfeitures and penalties 0.3 0.2
Interest and Rentals 3.0 0.6
Other 0.1 0.1
Total revenues 63.4 61.4
Expenditures
Current:

Public Safety 22.1 20.7
Public works 5.5 5.9
Recreation 3.1 2.8
Community Development 7.1 6.6
Administration / Community Development 10.7 7.8
Utility and sustainability 0.2 -
Capital Improvements 2.7 8.3
Debt Service
Principal 0.6 0.6
Interest and Fiscal Charges 0.2 0.2
Total expenditures 52.3 53.0
Excess (deficiency) before transfers 11.1 8.5
Other
Transfers (net) (0.5) (1.7)
Net change in fund balance 10.6 6.8
Beginning Fund Balance* Restated 52.8 46.0
Ending Fund Balance $ 63.5 52.8$
Table 6
Statement of Revenues, Expenditures and Other Financing Sources/Uses Governmental Funds
(In Millions)
18 502
Agenda Item # 6.

City of Los Altos
Management’s Discussion and Analysis, Continued
For the year ended June 30, 2024
Detailed Analysis of Major Governmental Funds by Fund
General Fund
The General Fund is the chief operating fund of the City. For the year ending June 30, 2024, the total fund balance was $38.2 million, $10.4 million of which is non-spendable, restricted, or has been committed or assigned to cover contingencies, claims, encumbrances, advances to other funds, and other City projects. The unrestricted unassigned fund balance is $27.8 million, an increase of $9.1 million from the prior year.

Revenues were $2.4 million higher in the fiscal year ended June 30, 2024, compared to last fiscal year, a change of 4.3%.

Expenditures increased $4.5 million in the fiscal year ended June 30, 2024, compared to the last fiscal year, a change of

10.3%. Significant changes in revenues and expenditures that affected the General Fund balances are discussed below:

General Fund Revenues
Property Taxes Increased by $1.8 million or 5.4%. The growth in property tax revenue is attributed to the increase in net taxable assessed values, which rose from $20.3 billion in FY 2022/23 to $21.6 billion in FY 2023/24. Residential properties made up 91.6% of the assessed value, reflecting continued demand and higher valuations in the local real estate market.

Charges for Services Decreased by $2.2 million or 31.7%, primarily attributable to a reduction in large-scale building permits and plan check revenue.

Interest and Rentals increased by $1.2 million or 531.8%, reflecting higher investment yields driven by rising interest rates in the market.

General Fund Expenditures
Administration and Finance increased by $2.5 million, or 31.8% compared to last fiscal year, due to an increase in litigation services, software subscription and equipment purchases.

In-lieu Park Land Fund
The In-lieu Park Land Fund had revenues of $0.5 million from in-lieu fees received during the year which was $0.1 million higher than the prior year.

Capital Project Fund
The Capital Projects Fund accounts for funds used for capital improvements and significant maintenance projects. As of June 30, 2024, its fund balance was $10.8 million, a decrease of $1.1 million compared to the prior year. The Capital Budget also includes planned appropriations totaling approximately $70 million over the fiscal year 2024 through fiscal year 2029 in the Capital Improvement and Major Maintenance Plan. These appropriations are sourced from various funding sources and focuses on key initiatives such as street resurfacing, sewer system repairs, and pedestrian infrastructure improvements, aligning with the City Council's strategic goals.

Summary Analysis of Proprietary Funds
As of June 30, 2024, the Enterprise Funds had a net position balance of $31.9 million, an increase of $1.1 million from the prior year. The net position balance of the Internal Service Funds was $3.6 million on June 30, 2024, up $0.4 million from the previous fiscal year.
19 503
Agenda Item # 6.

City of Los Altos
Management’s Discussion and Analysis, Continued
For the year ended June 30, 2024
Sewer Fund
This fund accounts for the administration and operation of the City’s sewer system. The total net position was $28.7 million on June 30, 2024, an increase of $1.9 million.

Solid Waste Fund
This fund accounts for the administration and operation of the City’s solid waste system. The total net position was $3.2 million on June 30, 2024, a decrease of $0.8 million.

BUDGETARY HIGHLIGHTS OF THE CITY’S GENERAL FUND
General Fund actual revenues were higher than the final budget by $5.6 million, or 10.5%, which is primarily attributable to higher property tax, other tax, licenses, permits and fees, and interest earnings.

General Fund actual expenditures were $4.3 million or 8.2% under the final budget, with savings from Community Development of $0.8 million, Public Works of $0.9 million, Administrative and Community Services of $0.6 million, and Public Safety of $1.5 million, and Recreation of $0.2 million.

Net unassigned fund balance for the year was $27.8 million after accounting for contributions to the Capital projects, Debt service, and others. This amount represents a $9.1 million increase from the prior fiscal year.

CAPITAL ASSETS AND LONG-TERM DEBT
Capital Assets
The City records all of its capital assets, including infrastructure, in the Statement of Net Position. Infrastructure includes roads, bridges, signals, and similar assets used by the entire population. The City has recorded its capital assets at historical cost or estimated historical cost if the actual historical cost was not available. In addition, donated fixed assets have been valued at their estimated acquisition value on the date donated.

On June 30, 2024, the cost of infrastructure and other capital assets recorded on the City's financial statements is shown in Table 8 on the next page:
2024 2023 2024 2023
Operating revenues $ 11.3 9.8$ 5.0$ $ 0.7
Operating expenses 10.0 9.2 5.9 2.1
Operating income (loss) 1.3 0.6 (0.9) (1.4)
Non-operating revenues (expenses) 0.6 0.2 0.0 0.0
Net income (loss) before contributions
and operating transfers 1.9 0.8 (0.9) (1.4)
Transfers in (out) and Capital Contributions (0.7) (0.3) 1.2 1.9 Change in net position $ 1.2 0.5$ 0.3$ $ 0.5
Total Enterprise Funds Total Internal Service Funds
Table 7
Change in Fund Net Position - Proprietary Funds
(In Millions)
20 504
Agenda Item # 6.

City of Los Altos
Management’s Discussion and Analysis, Continued
For the year ended June 30, 2024
On June 30, 2024, the City had assets of $110.8 million, net of depreciation, invested in a broad range of capital assets used in governmental activities, and $16.4 million, also net of depreciation, invested in Business-type activities assets, as shown in Table 8 above.

The City depreciates all its capital assets on a straight-line basis over their estimated useful lives. The purpose of depreciation is to spread the cost of a capital asset over the years of its useful life so that an allocable portion of the cost of the asset is borne by all users. Additional information on capital assets may be found in Notes 1 and 4 to the Basic Financial Statements on pages 53 and 68, respectively.
2024 2023
Governmental activities
Land $ 11.6 $ 11.7
Construction in progress 20.8 19.5
Buildings 23.6 23.6
Improvements 6.9 6.5
Machinery and equipment 7.9 7.2
Infrastructure 87.7 87.5
Less accumulated depreciation (47.7) (44.0)
Totals $ 110.8 $ 112.0
Business-type activities
Construction in progress $ 0.3 $ 2.3
Buildings 16.0 16.0
Machinery and equipment 1.1 1.1
Infrastructure 12.1 9.2
Less accumulated depreciation (13.1) (12.7)
Totals $ 16.4 $ 15.9
Table 8
Capital Assets
(in Millions)
21 505
Agenda Item # 6.

City of Los Altos
Management’s Discussion and Analysis, Continued
For the year ended June 30, 2024
Long-Term Debt
On June 30, 2024, the City's debt was comprised of the following:

The City made all required debt service payments on the issues listed above. Additional information on the City’s longterm debt may be found in Notes 1 and 5 to the Basic Financial Statements on pages 53 and 70, respectively.

ECONOMIC OUTLOOK AND MAJOR INITIATIVES
The City of Los Altos continues to demonstrate strong financial health in fiscal year 2024, driven by sustained growth in property taxes, a resilient local economy, and improved investment returns. Property taxes remain the City’s largest and most stable revenue source, benefiting from the ongoing strength of the real estate market. In addition, the City’s strategic management of its investment portfolio has led to higher interest earnings in FY2024, enhancing overall revenue stability.

However, Los Altos remains mindful of broader economic conditions. Projections for California’s economy in 2024 suggest below-average growth, with recovery anticipated in 2025. In the Bay Area, job growth has slowed, reflecting a gradual deceleration from its previously robust pace. While the local economy remains stronger than in many other parts of the state, California’s unemployment rate has risen to 5.3%, and job openings have declined significantly over the past year.

Los Altos remains focused on carefully managing its finances and keeping a close watch on revenue streams. These efforts help ensure the City is prepared to handle regional economic changes.

The pension rate for fiscal year 2024 is based on information provided by the California Public Employee’s Retirement System (CalPERS). On July 19, 2023, CALPERS announced preliminary net investment rate of 5.8% for the fiscal year 2022-231
. While this return is an improvement from prior years, it is still below the assumed rate of return, leading to continued upward pressure on employer pension contributions. 2024 2023
Governmental activities
2004 Certificate of Participation $ 0.5 0.6$
Community Center Lease 8.3 8.7
Compensated Absences 5.1 3.3
Total governmental activities debt $ 13.8 12.6$
Business-type activities
Compensated Absences $ 0.4 0.3$
Total business-type activities debt $ 0.4 0.3$
Total debt $ 14.2 12.9$
Table 9
Outstanding Debt
(In Millions)
22 506
Agenda Item # 6.

City of Los Altos
Management’s Discussion and Analysis, Continued
For the year ended June 30, 2024
To address increasing retirement obligations, the City of Los Altos established the PERS Reserve Fund in the FY2023/24 budget with an initial allocation of $5.0 million. In FY2024/25, an additional $0.5 million was allocated, bringing the total to $5.5 million. This reserve provides a critical safeguard against rising pension costs and supports long-term retiree health obligations, ensuring the City remains financially prepared to meet these commitments.

The City Council has also maintained its focus on capital infrastructure investments. During the FY2023/24 budget process, the Facility Maintenance Fund was established with an initial $2 million allocation. An additional $1 million was added in FY2024/25, increasing the fund balance to $3 million. Additionally, the Fleet Vehicle Fund, which supports the modernization of the City’s fleet, was increased by $500,000 in FY2024/25, bringing the total fund balance to $1.5 million.

These investments guarantee that the City can provide upgraded equipment and facilities for both staff and the community, enriching the experience for residents, visitors, and businesses alike.

The City also allocated $2.3 million to the Emergency & Operating Reserve in FY2024/25, bringing the total reserve to $11.08 million. This reserve strengthens the City’s capacity to respond to unexpected challenges while maintaining operational continuity.

These strategic financial decisions reflect the City’s commitment to long-term sustainability. By incorporating anticipated costs into the annual budget and maintaining robust reserves, the City minimizes its susceptibility to economic fluctuations while ensuring that its infrastructure, equipment, and services meet the needs of the community.

Major Capital Projects in construction for fiscal years 2024 include:
x $827,439 – Annual Sewer System Repair Program
x $827,349 – City Facility Improvement
x $365,409 – Emergency Operation Center
x $117,721 – Annual Root Foaming
x $100,620 – Annual Street Resurfacing

CONTACTING THE CITY'S FINANCIAL MANAGEMENT
This Annual Comprehensive Financial Report is intended to provide citizens, taxpayers, investors, and creditors with a general overview of the City's finances. Questions about this report should be directed to the following address: City of Los Altos, Finance Department, 1 North San Antonio Road, Los Altos, California 94022.

A copy of this financial report can be found on the City’s website at http://www.losaltosca.gov, by selecting “Audited Financials” in the “Quick Links” section and then selecting “Other Financial Reports.”

1. https://www.calpers.ca.gov/page/newsroom/calpers-news/2023/calpers-preliminary-investment-return-fiscal-year-2022-23 23 507
Agenda Item # 6.
5IJT
1BHF
-FGU
*OUFOUJPOBMMZ
#MBOL
24 508
Agenda Item # 6.

BASIC

FINANCIAL STATEMENTS
25 509
Agenda Item # 6.
5IJT
1BHF
-FGU
*OUFOUJPOBMMZ
#MBOL
26 510
Agenda Item # 6.

GOVERNMENT-WIDE

FINANCIAL STATEMENTS
27 511
Agenda Item # 6.
5IJT
1BHF
-FGU
*OUFOUJPOBMMZ
#MBOL
28 512
Agenda Item # 6.

City of Los Altos
Statement of Net Position
June 30, 2024
Governmental Business-type
Activities Activities Total
ASSETS
Current assets:

Cash and investments $ 18,545,415 73,422,137 $ 91,967,552 $ Accounts receivable 780,471 3,178,462 3,958,933
Prepaids and inventory - 60,355 60,355
Total current assets 19,325,886 76,660,954 95,986,840
Noncurrent assets:

Restricted cash and investments 173,523 - 173,523
Capital assets:

Nondepreciable 348,923 32,489,047 32,837,970
Depreciable 29,130,489 125,986,886 155,117,375
Less accumulated depreciation (47,746,101) (13,083,748) (60,829,849) Total capital assets 16,395,664 110,729,832 127,125,496 Total noncurrent assets 110,903,355 16,395,664 127,299,019 Total assets 35,721,550 187,564,309 223,285,859

DEFERRED OUTFLOWS OF RESOURCES
Related to pension 1,533,685 16,913,822 18,447,507
Related to OPEB 27,211 1,012,153 1,039,364
Total deferred outflows of resources 1,560,896 17,925,975 19,486,871

LIABILITIES
Current liabilities:

Accounts payable 206,015 4,030,437 4,236,452
Interest payable - 992 992
Accrued liabilities 42,770 967,546 1,010,316
Oher payable - 100,416 100,416
Unearned revenue - 231,614 231,614
Compensated absences, due in one year 1,414,406 117,191 1,531,597 Claims and judgements, due in one year 1,107,082 - 1,107,082 Long-term debt, due in one year 583,034 - 583,034
Total current liabilities 8,435,527 365,976 8,801,503
Noncurrent liabilities:

Compensated absences 301,350 3,637,044 3,938,394
Claims and judgements - 3,303,781 3,303,781
Net pension liability 3,954,306 43,521,698 47,476,004
Net OPEB liability 137,412 593,727 731,139
Long-term debt - 8,142,000 8,142,000
Total noncurrent liabilities 59,198,250 4,393,068 63,591,318 Total liabilities 4,759,044 67,633,777 72,392,821

DEFERRED INFLOWS OF RESOURCES
Related to pension 464,182 3,933,246 4,397,428
Related to OPEB 23,787 604,598 628,385
Total deferred inflows of resources 487,969 4,537,844 5,025,813

NET POSITION
Net investment in capital assets 102,178,321 16,395,664 118,573,985 Restricted for:

Debt service - 379,153 379,153
Special programs:

Public safety - 118,722 118,722
Recreation - 8,043,049 8,043,049
Streets and roads - 3,187,750 3,187,750
Public education - 762,094 762,094
Parking - 1,027,445 1,027,445
Other purposes - 75,338 75,338
Total restricted - 13,593,551 13,593,551
Unrestricted 15,639,769 17,546,791 33,186,560
Total net position $ 32,035,433 133,318,663 $ 165,354,096 $ Primary Government
See accompanying Notes to Basic Financial Statements.
29 513
Agenda Item # 6.

City of Los Altos
Statement of Activities
For the year ended June 30, 2024
Operating Capital
Charges for Grants and Grants and
Functions/Programs Expenses Services Contributions Contributions Total Governmental activities:

Public safety 23,113,241 $ 618,889 $ $ 329,865 $ 948,754 - $ Public works 8,665,689 106,740 486,201 2,005,889 2,598,830 Recreation 3,757,232 1,489,116 - 1,489,116 -
Community development 7,381,502 6,309,625 - 6,910 6,316,535 Admin/ community services 13,162,972 265,440 - 265,440 - Interest on long-term debt 215,443 - - - -
Total governmental activities 56,296,079 8,789,810 816,066 2,012,799 11,618,675 Business-type Activities:

Sewer 8,174,218 10,410,018 - 10,410,018 -
Solid waste 1,848,370 951,996 - 951,996 -
Total business-type activities 10,022,588 11,362,014 - 11,362,014 - Total primary government $ 66,318,667 $ 20,151,824 $ 816,066 $ 2,012,799 $ 22,980,689 General Revenues:

Taxes:

Property taxes
Sales and use taxes
Utility users' tax
Other taxes
Franchise fees
Total taxes
Interest income
Miscellaneous
Transfers
Total general revenues and transfers
Change in net position
Net position - beginning of year
Net position - end of year
Program Revenues
See accompanying Notes to Basic Financial Statements.
30 514
Agenda Item # 6.

Governmental Business-Type
Activities Activities Total
$ (22,164,487) $ (22,164,487) - $
(6,066,859) (6,066,859) -
(2,268,116) (2,268,116) -
(1,064,967) (1,064,967) -
(12,897,532) (12,897,532) -
(215,443) - (215,443)
(44,677,404) (44,677,404) -
2,235,800 - 2,235,800
(896,374) - (896,374)
1,339,426 - 1,339,426
(44,677,404) 1,339,426 (43,337,978)
34,410,697 34,410,697 -
3,442,623 3,442,623 -
3,517,437 3,517,437 -
4,323,620 4,323,620 -
2,612,276 2,612,276 -
48,306,653 48,306,653 -
3,022,747 633,211 3,655,958
501,928 - 501,928
720,000 (720,000) -
52,551,328 (86,789) 52,464,539
7,873,924 1,252,637 9,126,561
125,444,739 30,782,796 156,227,535
$ 133,318,663 $ 32,035,433 $ 165,354,096
and Changes in Net Position
Net (Expense) Revenue
31 515
Agenda Item # 6.
5IJT
1BHF
-FGU
*OUFOUJPOBMMZ
#MBOL
32 516
Agenda Item # 6.

FUND

FINANCIAL STATEMENTS
Governmental Fund Financial Statements
Proprietary Fund Financial Statements
Fiduciary Fund Financial Statements
33 517
Agenda Item # 6.
5IJT
1BHF
-FGU
*OUFOUJPOBMMZ
#MBOL
34 518
Agenda Item # 6.

City of Los Altos
Major Government Funds
For the Year Ended June 30, 2024
The funds described below were determined to be Major Funds by the City in fiscal 2024. Individual nonmajor General Fund
Accounts for all financial resources necessary to carry out basic governmental activities of the City that are not accounted for in other funds. The General Fund supports essential City services such as police, fire, street and parks maintenance, maintenance services, community development and recreation activities. The General Fund also includes the Real Property Proceeds Funds, which accounts for the proceeds from the sale of real property and the Community Facilities Renewal Fund, which accounts for the revenues and expenditures related to the community facilities renewal efforts.

In-Lieu Parkland Fund
Accounts for revenues received in lieu of park land dedications. The revenues are dedicated for purchasing or improving park or recreational facilities.

Capital Projects Fund
Accounts for the acquisition and construction of major capital projects and plans that are financed by resources other than proprietary funds.

Los Altos Communiyt Center Leases
To account for the periodic payment of principal and interest on the community center lease and related authorized costs.
35 519
Agenda Item # 6.
5IJT
1BHF
-FGU
*OUFOUJPOBMMZ
#MBOL
36 520
Agenda Item # 6.

City of Los Altos
Balance Sheet
Governmental Funds
June 30, 2024
Other Total
Governmental Governmental
Funds Funds
ASSETS
Cash and investments 38,355,539 $ 8,043,049 $ 11,854,694 $ 522,717 $ 6,679,928 $ 65,455,927 $ Restricted cash and investments - - - - 173,523 173,523 Receivables, net: -
Accounts 2,494,960 - 92,285 - 20,860 2,608,105
Interest 417,877 - - - - 417,877
Prepaids 44,562 - - - 44,562 -
Inventory 15,793 - - - 15,793 -
Due from other funds 201,445 - - - 201,445 -
Total assets $ 41,530,176 $ 8,043,049 $ 11,946,979 $ 522,717 $ 6,874,311 $ 68,917,232

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable $ 2,043,029 $ 1,180,740 - $ $ 522,715 $ 148,526 $ 3,895,010 Accrued liabilities 967,546 - - - 967,546 -
Other payable 100,416 - - - 100,416 -
Due to other funds - - - 201,445 - 201,445
Unearned Revenue 223,500 - 907 - 7,207 231,614
Total liabilities 3,334,491 - 1,181,647 522,715 357,178 5,396,031 Fund Balances:

Nonspendable 60,355 - - - 60,355 -
Restricted 8,043,049 - - 5,655,069 2 13,698,120
Assigned 10,328,969 10,765,332 - 1,063,509 - 22,157,810 Unassigned 27,806,361 - - (201,445) - 27,604,916
Total fund balances 38,195,685 8,043,049 10,765,332 6,517,133 2 63,521,201 Total liabilities and fund balances $ 8,043,049 41,530,176 $ 11,946,979 $ 522,717 $ 6,874,311 $ 68,917,232 $ General Fund
In-Lieu Park
Land
Los Altos
Community
Center Lease
Capital
Projects
See accompanying Notes to Basic Financial Statements.
37 521
Agenda Item # 6.

Total Fund Balances - Total Governmental Funds $ 63,521,201 Nondepreciable 32,489,047
Depreciable, net 78,240,785
(992)
Deferred outflows of resources related to pension 16,913,822 Deferred outflows of resources related to OPEB 1,012,153 Deferred inflows of resources related to pension (3,933,246) Deferred inflows of resources related to OPEB (604,598) Compensated absences - due within one year (1,414,406)
Long-term debt - due within one year (583,034)
Compensated absences - due in more than one year (3,637,044) Long-term debt - due in more than one year (8,142,000)
Net pension liability (43,521,698)
Net OPEB liability (593,727)
3,572,400
Net Position of Governmental Activities $ 133,318,663
Internal service funds are used by management to charge the costs of certain activities to individual funds. The assets and liabilities of the internal service funds are included in governmental activities in the Governmental-Wide Statement of Net Position.

Capital assets used in governmental activities were not current financial resources. Therefore, they were not reported in the Governmental Funds Balance Sheet.

Interest payable on long-term debt does not require current financial resources. Therefore, interest payable was not reported as a liability in the governmental funds balance sheet.

Long-term liabilities were not due and payable in the current period. Therefore, they were not reported in the governmental funds balance sheet.
inflows are not due and payable in the current period and therefore are not reported in the Governmental Funds.

City of Los Altos
Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position
June 30, 2024
Amounts reported for governmental activities in the statement of net position are different because:

See accompanying Notes to Basic Financial Statements.
38 522
Agenda Item # 6.

City of Los Altos
Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds
For the year ended June 30, 2024
Other Total
Governmental Governmental
Funds Funds
REVENUES:

Property tax 34,410,697 $ - $ - $ - $ - $ 34,410,697 $
Sales tax - 3,442,623 - - - 3,442,623
Utility users - 3,517,438 - - - 3,517,438
Other tax 4,323,620 - - - 4,323,620 -
Licenses, permits and fees 5,440,479 - - 56,112 - 5,496,591 Intergovernmental 505,200 - - 1,765,185 - 2,270,385
Grants and donations 806,765 529,369 - 229,865 - 1,565,999 Charges for services 4,803,649 - - 126,112 - 4,929,761
Fines and forfeitures 322,309 - - 17,811 - 340,120
Interest and rentals 2,463,994 405,057 - 169,523 - 3,038,574 Other 113,934 - - - 261 114,195
Total revenues 59,645,508 910,257 529,369 2,364,869 - 63,450,003 EXPENDITURES:

Current:

Public safety 22,062,151 - - - 22,062,151 -
Public works 5,489,877 - - - 5,489,877 -
Recreation 3,146,274 - - - 3,146,274 -
Community development 7,142,479 - - - 7,142,479 -
Admin / community development 9,985,875 468,643 - 275,130 - 10,729,648 Utility and sustainability 239,859 - - - 239,859 -
Capital improvements (34) 2,344,783 - 348,455 - 2,693,204 Debt service:

Principal - - 423,340 - 140,000 563,340
Interest and fiscal charges - - 198,750 50 16,643 215,443 Total expenditures 48,066,481 2,813,476 - 622,090 780,228 52,282,275

REVENUES OVER (UNDER)
EXPENDITURES 11,579,027 910,257 (2,284,107) (622,090) 1,584,641 11,167,728 OTHER FINANCING SOURCES (USES):

Transfers in 340,000 1,650,143 - 622,091 1,385,925 3,998,159 Transfers out (2,603,364) (788,016) (500,000) - (586,779) (4,478,159) Total other financing sources (uses) (2,263,364) (788,016) 1,150,143 622,091 799,146 (480,000) Net change in fund balances 9,315,663 122,241 (1,133,964) 2,383,787 1 10,687,728 FUND BALANCES:

Beginning of year, as previously presented 28,880,022 7,920,808 11,899,296 4,133,347 - 52,833,473 Prior period adjustments - - - 1 (1) -
Beginning of year, as restated 28,880,022 7,920,808 11,899,296 4,133,346 1 52,833,473 End of year $ 38,195,685 $ 8,043,049 $ 10,765,332 $ 6,517,133 2 $ $ 63,521,201 General Fund
In-Lieu Park
Land
Los Altos
Community
Center Lease
Capital
Projects
See accompanying Notes to Basic Financial Statements.
39 523
Agenda Item # 6.

City of Los Altos
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Government-Wide Statement of Activities For the year ended June 30, 2024
Net Change in Fund Balances - Total Governmental Funds $ 10,687,728 Governmental funds reported capital outlay as expenditures. However, in the Government-Wide Statement of Activities, the cost of those assets was allocated over their estimated lives as depreciation expense. This was the amount of capital assets recorded in the current period, net of the amount related to internal service funds. 2,460,022
Depreciation expense on capital assets was reported in the Government-Wide Statement of Activities, but did not require the use of current financial resources. Therefore, depreciation expense was not reported as expenditures in the governmental funds, net of the amount related to internal service funds. (3,703,097) Accrued compensated leave payments were reported as expenditures in the governmental funds, however expense is recognized in the Government-Wide Statement of Activities based on earned leave accruals. (1,799,857) Debt proceeds provide current financial resources to governmental funds, but issuing debt increased longterm liabilities in the Government-Wide Statement of Net Position. Repayment of debt was an expenditure in governmental funds, but the repayment reduced long-term liabilities in the Government-Wide Statement of Net Position.

Long-term debt repayments 563,340
Current year employer pension contributions are recorded as expenditures in the governmental funds, however, these amounts are reported as a deferred outflow of resources in the Government-Wide Statement of Net Position. 4,817,053
Pension income/(expense) is reported in the Government-Wide Statement of Activities does not require the use of current financial resources, and therefore is not reported as expenditures in governmental funds. (5,696,620) OPEB income/(expeense) is reported in the Government-Wide Statement of Activities does not require the use of current financial resources, and therefore is not reported as expenditures in governmental funds. 196,777 Internal service funds were used by management to charge the costs of certain activities, such as insurance and fleet management, to individual funds. The net revenue of the internal service funds was reported with governmental activities. 348,578
Change in Net Position of Governmental Activities $ 7,873,924 Amounts reported for governmental activities in the Government-Wide Statement of Activities were different because:

See accompanying Notes to Basic Financial Statements.
40 524
Agenda Item # 6.

City of Los Altos
Major Proprietary Funds
For the Year Ended June 30, 2024
Proprietary funds account for City operations financed and operated in a manner similar to a private business enterprise. The intent of the City is that the cost of providing goods and services be financed primarily through user charges.

The City reported all of its Enterprise Funds as major funds in fiscal 2024.

Sewer
To account for the operation (including wastewater treatment) of the City's sewer treatment activities, a selfsupporting activity which provides services on a user charge basis.

Solid Waste
To account for the collection and disposal of solid waste, a self-supporting activity that provides service on a user charge basis.
41 525
Agenda Item # 6.
5IJT
1BHF
-FGU
*OUFOUJPOBMMZ
#MBOL
42 526
Agenda Item # 6.

City of Los Altos
Statement of Net Position
Proprietary Funds
June 30, 2024
Governmental
Activities -
Internal Service
Totals Funds
ASSETS
Current Assets:

Cash and investments 14,272,883 $ 4,272,532 $ 18,545,415 $ 7,966,210 $ Accounts receivable 712,345 68,126 780,471 152,480
Total current assets 14,985,228 4,340,658 19,325,886 8,118,690 Noncurrent:

Capital assets:

Nondepreciable capital assets 348,923 - 348,923 -
Depreciable capital assets 29,130,489 - 29,130,489 -
Accumulated depreciation (13,083,748) - (13,083,748) -
Net capital assets 16,395,664 - 16,395,664 -
Total noncurrent assets 16,395,664 - 16,395,664 -
Total assets 31,380,892 4,340,658 35,721,550 8,118,690

DEFERRED OUTFLOWS OF RESOURCES
Related to pension 448,483 1,085,202 1,533,685 -
Related to OPEB 27,211 - 27,211 -
Total deferred outflows of resources 448,483 1,112,413 1,560,896 -

LIABILITIES
Current liabilities:

Accounts payable 130,807 75,208 206,015 135,427
Accrued liabilities 29,623 13,147 42,770 -
Compensated absences - current 104,787 12,404 117,191 - Claims and judgements - current - - - 1,107,082
Total current liabilities 265,217 100,759 365,976 1,242,509 Noncurrent liabilities:

Compensated absences - noncurrent 269,453 31,897 301,350 - Claims and judgments - - - 3,303,781
Net pension liability 1,114,076 2,840,230 3,954,306 -
Net OPEB liability 55,152 82,260 137,412 -
Total noncurrent liabilities 3,191,943 1,201,125 4,393,068 3,303,781 Total liabilities 3,457,160 1,301,884 4,759,044 4,546,290

DEFERRED INFLOWS OF RESOURCES
Related to pension 157,296 306,886 464,182 -
Related to OPEB 23,787 - 23,787 -
Total deferred inflows of resources 157,296 330,673 487,969 -

NET POSITION
Net investment in capital assets 16,395,664 - 16,395,664 - Unrestricted 12,309,808 3,329,961 15,639,769 3,572,400
Total net position $ 28,705,472 $ 3,329,961 $ 32,035,433 $ 3,572,400 Sewer Solid Waste
Business-Type Activities
See accompanying Notes to Basic Financial Statements.
43 527
Agenda Item # 6.

City of Los Altos
Statement of Revenues, Expenses and Changes in Net Position Proprietary Funds
For the year ended June 30, 2024
Governmental
Activities -
Internal Service
Totals Funds
OPERATING REVENUES:

Charges for services $ 951,996 10,410,018 $ 11,362,014 $ 5,025,595 $ Total operating revenues 951,996 10,410,018 11,362,014 5,025,595 OPERATING EXPENSES:

Outside services 965,150 4,939,446 5,904,596 3,093,520
Employee services 883,220 2,856,569 3,739,789 -
Claims and insurance - - - 2,708,383
Administration - - - 75,114
Depreciation - 378,203 378,203 -
Total operating expenses 1,848,370 8,174,218 10,022,588 5,877,017 Operating income (loss) (896,374) 2,235,800 1,339,426 (851,422) NONOPERATING REVENUES (EXPENSES):

Interest income 229,462 403,749 633,211 -
Total nonoperating revenues (expenses) 229,462 403,749 633,211 - Income before contributions and transfers (666,912) 2,639,549 1,972,637 (851,422) CONTRIBUTIONS AND TRANSFERS:

Transfers in - - - 1,200,000
Transfers out - (720,000) (720,000) -
Total contributions and transfers - (720,000) (720,000) 1,200,000 Change in net position 1,919,549 (666,912) 1,252,637 348,578 NET POSITION:

Beginning of year 26,785,923 3,996,873 30,782,796 3,223,822 End of year $ 28,705,472 $ 3,329,961 $ 32,035,433 $ 3,572,400 Sewer Solid Waste
Business-Type Activities
See accompanying Notes to Basic Financial Statements.
44 528
Agenda Item # 6.

City of Los Altos
Statement of Cash Flows
Proprietary Funds
For the year ended June 30, 2024
Governmental
Activities -
Internal Service
Totals Funds
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash received from customers $ 9,868,138 $ 966,833 $ 10,834,971 $ 4,949,506 Cash payments to suppliers for goods and services (4,940,947) (925,560) (5,866,507) (3,475,201) Cash payment to employees for services (2,431,976) (814,796) (3,246,772) - Insurance premiums, settlements and rebates - - - (2,133,376) Net cash provided by (used in) operating activities 2,495,215 (773,523) 1,721,692 (659,071) CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:

Transfers from (to) other funds (720,000) - (720,000) 1,200,000 Net cash provided by (used in)
noncapital financing activities (720,000) - (720,000) 1,200,000 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES:

Acquisition and construction of capital assets (901,033) - (901,033) - Net cash provided by (used in)
capital and related financing activities (901,033) - (901,033) - CASH FLOWS FROM INVESTING ACTIVITIES:

Interest received 403,748 229,462 633,210 -
Net cash provided by (used in) investing activities 403,748 229,462 633,210 - Net cash flows 1,277,930 (544,061) 733,869 540,929
CASH AND INVESTMENTS - Beginning of year 12,994,953 4,816,593 17,811,546 7,425,281 CASH AND INVESTMENTS - End of year $ 14,272,883 $ 4,272,532 $ 18,545,415 $ 7,966,210

RECONCILIATION OF OPERATING INCOME (LOSS) TO NET
CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES:

Operating income (loss) $ 2,235,800 $ (896,374) $ 1,339,426 $ (851,422) Adjustments to reconcile operating income (loss) to
net cash provided by (used in) operating activities:

Depreciation 378,203 - 378,203 -
Change in assets and liabilities:

Receivables, net (541,880) 14,837 (527,043) (76,089)
Accounts payable and other accrued expenses (1,501) 39,590 38,089 91,338 inflows and outflows 79,105 21,566 100,671 -
Net OPEB liabilities 172,481 83,882 256,363 -
Compensated absences 173,007 (37,024) 135,983 -
Claims and judgments - - - 177,102
Net cash provided by (used in) operating activities $ 2,495,215 $ (773,523) $ 1,721,692 $ (659,071) Sewer Solid Waste
Business-Type Activities
See accompanying Notes to Basic Financial Statements.
45 529
Agenda Item # 6.
5IJT
1BHF
-FGU
*OUFOUJPOBMMZ
#MBOL
46 530
Agenda Item # 6.

City of Los Altos
Fiduciary Funds
For the Year Ended June 30, 2024
The City of Los Altos only reports one type of Fiduciary Funds: Custodial Funds Custodial Funds are custodial in nature and does not involve measurement of the results of operations. It is used to account for assets held in a custodial capacity for others and therefore cannot be used to support the City's programs. 47 531
Agenda Item # 6.
5IJT
1BHF
-FGU
*OUFOUJPOBMMZ
#MBOL
48 532
Agenda Item # 6.

City of Los Altos
Statement of Fiduciary Net Position
Fiduciary Funds
For the year ended June 30, 2024
Custodial
Funds
ASSETS
Cash and investments $ 44,192
Restricted cash and investments 48,250
Total assets 92,442

LIABILITIES
Accounts payable 1,127
Total liabilities 1,127

NET POSITION
Restricted for:

Improvement district 91,315
Total Net Position $ 91,315
See accompanying Notes to Basic Financial Statements.
49 533
Agenda Item # 6.

City of Los Altos
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the year ended June 30, 2024
Custodial
Funds
ADDITIONS:

Fee collections $ 54,154
Total additions 54,154
DEDUCTIONS:

Distributions 53,571
Total deductions 53,571
Change in net position 583
NET POSITION:

Beginning of year 90,732
End of year $ 91,315
See accompanying Notes to Basic Financial Statements.
50 534
Agenda Item # 6.

NOTES TO BASIC

FINANCIAL STATEMENTS
51 535
Agenda Item # 6.
5IJT
1BHF
-FGU
*OUFOUJPOBMMZ
#MBOL
52 536
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The basic financial statements of the City of Los Altos, California (City) have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental agencies. The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The more significant of the City’s accounting policies are described below.

A. Financial Reporting Entity
The City incorporated in 1952. The City operates under an elected Council and appointed City Manager form of government and provides the following services: public safety, recreation, community development, public works, capital improvements, and general supporting administrative services. The City has no component units.

B. Basis of Accounting and Measurement Focus
The accounts of the City are organized on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for within a separate set of self-balancing accounts which includes its assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriate. Fund accounting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with finance-related legal and contractual provisions. The minimum number of funds is maintained consistent with such provisions and managerial requirements.

Government-Wide Financial Statements
The City’s Government-wide Financial Statements include a Statement of Net Position and a Statement of Activities and Changes in Net Position. These statements present summaries of governmental activities and business-type activities for the City, the primary government, accompanied by a total column.

Fiduciary activities of the City are not included in these statements.

These basic financial statements are presented on an “economic resources” measurement focus and the accrual basis of accounting. Accordingly, all of the City’s assets and liabilities, including capital assets, as well as infrastructure assets and long-term liabilities, are included in the accompanying Statement of Net Position. The Statement of Activities and Changes in Net Position presents changes in the net position of the City. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability for goods or services is incurred.

Certain types of transactions are reported as program revenues for the city in three categories:
• Charges for services
• Operating grants and contributions
• Capital grants and contributions
53 537
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued B. Basis of Accounting and Measurement Focus, Continued Government-Wide Financial Statements, Continued
Certain eliminations have been made as prescribed by GASB Statement No. 34 in regard to interfund activities, payables, and receivables. All internal balances in the Statement of Net Position have been eliminated except those representing balances between the governmental activities and the business-type activities, which are presented as internal balances and eliminated in the total primary government column. In the Statement of Activities and Changes in Net Position internal service fund transactions have been eliminated; however, those transactions between governmental and business-type activities have not been eliminated. The following inter-fund activities have been eliminated:
• Due to, due from other funds
• Transfers in, transfers out
• Internal service fund transactions
Governmental Fund Financial Statements
Governmental fund financial statements include a Balance Sheet and a Statement of Revenues, Expenditures and Changes in Fund Balances for all major governmental funds and non-major funds in the aggregate. An accompanying schedule is included to reconcile and explain the differences in fund balances as presented in these statements to the net position presented in the Government-Wide financial statements.

Governmental funds are accounted for on a spending or “current financial resources” measurement focus and the modified accrual basis of accounting. Accordingly, only current assets and current liabilities are included on the balance sheets. The Statement of Revenues, Expenditures and Changes in Fund Balances present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Under the modified accrual basis of accounting, revenues are recognized in the accounting period in which they become both measurable and available to finance expenditures of the current period.

Revenues are recorded when received in cash, except that revenues subject to accrual (generally 60 days after year-end) are recognized when due. The City’s primary revenue sources, which have been treated as susceptible to accrual by the City, are: property tax, sales tax, hotel tax, special assessments, intergovernmental revenues, other taxes, interest revenue, rental revenue and certain charges for services.

Expenditures are recorded in the accounting period in which the related fund liability is incurred and are accrued accordingly.

Deferred inflow of resources arise when potential revenues do not meet both the “measurable” and “available” criteria for recognition in the current period. Unearned revenues arise when the government receives resources before it has a legal claim to them, as when grant monies are received prior to incurring qualifying expenditures. In subsequent periods when both revenue recognition criteria are met or when the government has a legal claim to the resources, the revenue is recognized.

The reconciliation of the Fund Financial Statements to the Government-wide Financial Statements is provided to explain the differences created by the integrated approach of GASB Statement No. 34. 54 538
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued B. Basis of Accounting and Measurement Focus, Continued Proprietary Fund Financial Statements
Proprietary Fund financial statements include a Statement of Net Position, a Statement of Revenues, Expenses and Change in Net Position, and a Statement of Cash Flows for all proprietary funds.

A column representing the City’s internal service funds, those funds that support agency wide shared service costs, is also presented in these statements. These internal service balances and activities are combined with the governmental activities in the Government-wide Financial Statements.

Proprietary Funds are accounted for using the “economic resources” measurement focus and the accrual basis of accounting. Accordingly, all assets and liabilities (whether current or noncurrent) are included on the Statement of Net Position. The Statement of Revenues, Expenses and Change in Fund Net Position presents increases (revenues) and decreases (expenses) in total net position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which liability for goods or services is incurred.

Proprietary Funds distinguish operating revenues and expenses and non-operating items. Operating revenues and expenses generally result from providing services in connection with the fund’s principal ongoing operations. The principal operating revenues of the City’s enterprise and internal service funds are charges for customer services, including sewer charges, solid waste fees, and support charges.

Operating expenses for enterprise funds and internal service funds include the cost of services, administrative expenses, and depreciation on capital assets. All other revenues and expenses not meeting this definition are reported as non-operating revenues and expenses.

Fiduciary Fund Financial Statements
The City’s Fiduciary Funds are comprised of custodial funds used to account for the operating activities and for the special assessment collections pertaining to the North County Library Authority (NCLA) and Gutter Districts, and Blue Oak Lane Sewer Improvements. Custodial Funds are accounted for on the full accrual basis of accounting.

Internal Service Fund Financial Statements
Internal Service Funds account for services provided to other departments pertaining to the employee self-insurance dental program, unemployment insurance, workers’ compensation insurance and liability insurance, all of which are funded on a cost reimbursement basis as budget projections and valuations develop.

C. Major Funds
Major funds are defined as funds that have either assets, liabilities, revenues or expenditures/expenses equal to ten percent of their fund-type total and five percent of the grand total. The General Fund is always a major fund. The City may also select other funds it believes should be presented as major funds. 55 539
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued C. Major Funds, Continued
The City reported the following major governmental funds in the accompanying financial statements:

General Fund – Accounts for all financial resources necessary to carry out basic governmental activities of the City that are not accounted for in another funds. The General Fund supports essential City services such as police, fire, street and park maintenance, public works, and community development and recreation activities. The General Fund also includes the Real Property Proceeds Funds, which accounts for the proceeds from sale of real property and the Community Facilities Renewal Fund, which accounts for the revenues and expenditures related to the community facilities renewal efforts.

In-Lieu Park Land Fund – Accounts for revenues received in lieu of parkland dedications. The revenues are dedicated for purchasing or improving park or recreational facilities.

Capital Project Fund – Accounts for the acquisition and construction of major general government capital projects and plans that are financed by resources other than proprietary funds.

Los Altos Community Center Lease – To account for the periodic payment of principal and interest on the community center lease and related authorized costs.

The City reported all of its enterprise funds as major funds in the accompanying financial statements:

Sewer Fund – Accounts for the operation (including waste water treatment) of the City’s sewer treatment activities, a self-supporting activity which provides services on a user charge basis.

Solid Waste Fund – Accounts for the administration and support of contracted solid waste services, a self-supporting user charge for services activity.

D. Recognition of Interest Payable
In the Governmental Fund Financial Statements, interest expenditures on long-term debt are recognized when payment is made. In the Government-wide Financial Statements and Proprietary Fund Financial Statements interest expense is recognized as the liability is incurred.

E. Use of Restricted and Unrestricted Net Position
When an expense is incurred for purposes for which both restricted and unrestricted net position are available, the City’s policy is to apply restricted net position first.

F. Cash, Cash Equivalents and Investments
The City pools its available cash for investment purposes. The City considers pooled cash and investment amounts, with original maturities of three months or less, to be cash equivalents.

In accordance with GASB Statement No. 31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools, highly liquid market investments with maturities of one year or less at time of purchase are stated at amortized cost. All other investments are stated at fair value. Market value is used as fair value for those securities for which market quotations are readily available. 56 540
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued F. Cash, Cash Equivalents and Investments, Continued
The City participates in an investment pool managed by the State of California known as the Local Agency Investment Fund (LAIF) which has invested a portion of the pool funds in Structured Notes and Assetbacked Securities. LAIF’s investments are subject to credit risk with the full faith and credit of the State of California collateralizing these investments. In addition, these Structured Notes and Asset-backed Securities are subject to market risk as to change in interest rates.

The City places liquid assets in a pooled investment account with the goal of enhancing the diversity of its investment holdings. This portfolio complies with state code investment requirements and is subject to a more restrictive City adopted investment policy. Such funds are held independently in City established investment custodial accounts.

For purposes of reporting cash flows, the City considers each fund’s share in the cash and investments pool to be cash and cash equivalents including cash with fiscal agents.

G. Fair Value Hierarchy
Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The fair value hierarchy categorizes the inputs to valuation techniques used to measure fair value into three levels based on the extent to which inputs used in measuring fair value are observable in the market.

Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities.

Level 2 inputs are inputs, other than quoted prices included within level 1, that are observable for an asset or liability, either directly or indirectly.

Level 3 inputs are unobservable inputs for an asset or liability.

If the fair value of an asset or liability is measured using inputs from more than one level of the fair value hierarchy, the measurement is considered to be based on the lowest priority level input that is significant to the entire measurement.

H. Inventories
Inventory, mainly consisting of vehicle fuel and prepaid supplies, is stated at cost on an average cost basis and is controlled by a perpetual inventory system which is adjusted to reflect periodic physical counts.

Inventories are recorded as expenditures in the General Fund and charged to departments as consumed.

I. Restricted Cash
Fiscal agents acting on behalf of the City hold investment funds arising from the proceeds of long-term debt issuances. The funds may be used for specific capital outlays or for the payment of certain bonds, certificate of participation and have been invested only as permitted by specific State statutes or applicable City ordinance, resolution or bond indenture.
57 541
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued J. Compensated Absences
Government-wide Financial Statements: For governmental and business-type activities, compensated absences are recorded as expenses and liabilities as the time is earned by employees.

Fund Financial Statements: For Governmental Funds, compensated absences are recorded as expenditures in the years paid. The General Fund is typically used to pay out compensated absences that arise in the course of any one year. Unpaid and accumulated liabilities for some compensated absences accrue to future resources. In Proprietary Funds, compensated absences are expensed to the various funds in the period they are earned, and such fund’s share of the unpaid liability is recorded as a long-term liability of the fund.

K. Property Taxes
Santa Clara County (County) assesses all properties in the City, and it bills, collects and distributes property taxes to the City. Both secured and unsecured property taxes are levied on January 1. The County assesses properties and it bills, collects and distributes property taxes to the City. The County remits the entire amount levied and handles all delinquencies, retaining interest and penalties. Secured and unsecured property taxes are levied on July 1 for the fiscal year. Secured property tax is due in two installments, on November 1 and February 1, and it becomes delinquent after December 10 and April 10, respectively. The City and the County adopted the “alternative method of property tax distribution” known as the Teeter Plan that authorizes the County to allocate 100% of the secured property tax based on levy instead of collection and to retain all delinquent penalties and interest. Unsecured property tax is due on July 1 and becomes delinquent after August 31. Distribution of the unsecured property taxes is based on collections. Collection of delinquent accounts is the responsibility of the County, which retains all penalties. The County also distributes both penalties and interest collected for delinquent unsecured property taxes.

L. Capital Asset
Capital assets are valued at historical cost or estimated historical cost if actual historical cost was not available. Donated capital assets are valued at their estimated acquisition value on the date contributed.

City policy has set the capitalization threshold for reporting capital assets at $5,000 for equipment, $25,000 for building and facility improvements and $100,000 for infrastructure.

Depreciation is recorded on a straight-line basis over estimated useful lives of the assets as follows:

In accordance with GASB Statement No. 34, the City has included all infrastructures in its Statement of Net Position.

Type Useful Life (years)
Buildings 50 years
Improvements 30-50 years
Machinery and Equipment 3-10 years
Infrastructure 30-100 years
58 542
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued L. Capital Asset, Continued
The City defines infrastructure as basic physical assets that allow the City to function. The assets include the street system. Each major infrastructure system can be divided into subsystems. For example, the street system can be subdivided into pavement, streetlights and traffic control devices (signs, signals and pavement markings). These subsystems were not delineated in the Governmentwide Financial Statements. The appropriate operating department maintains information regarding the subsystems.

For all infrastructure systems, the City has elected to use the Basic Approach, as defined by GASB Statement No. 34, for infrastructure reporting. The valuation of the City’s infrastructure assets are determined based on the original cost using one of the following methods:

1. Use of historical records where available

2. Standard unit costs appropriate for the construction/acquisition date of the asset

3. Present replacement cost indexed by a reciprocal factor of the price increase from the construction/acquisition date to the current date
Accumulated depreciation, defined as the total depreciation from the date of construction/acquisition to the current date, was computed on a straight-line method. The book value was then computed by deducting the accumulated depreciation from the original cost.

M. Long-Term Debt
Government-wide Financial Statements: Long-term debt and other financial obligations are reported as liabilities in the appropriate activities.

Bond premiums and discounts are deferred and amortized over the life of the bonds using the straightline method. Bonds payable are reported net of the applicable premium or discount.

Fund Financial Statements: The Governmental Fund Financial Statements do not present long-term debt, which are shown in the Reconciliation of the Governmental Funds Balance Sheet to the Government-wide Statement of Net Position.

Governmental Funds recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuance are reported as other financing sources while discounts on debt issuance are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

Proprietary Fund Financial Statements use the same principles as those used in the Government wide Financial Statements.

N. Unearned Revenue
Unearned revenue is recognized for transactions for which revenue has not yet been earned. 59 543
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued O. Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position or balance sheet reports a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net assets that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.

In addition to liabilities, the statement of financial position or balance sheet reports a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net assets that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.

P. Use of Estimates
The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities. In addition, estimates affect the reported amount of expenses. Actual results could differ from these estimates and assumptions.

Q. OPEB Liabilities, OPEB Expenses and Deferred Outflows/Inflows of Resources Related to OPEB For purposes of measuring the net OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the City’s OPEB Plan and additions to/deductions from the OPEB Plan’s fiduciary net position have been determined on the same basis as they are reported by California Employers’ Retiree Benefit Trust (CERBT). For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value.

R. Implementation of Governmental Accounting Standards Board (GASB) Pronouncements Management adopted the provisions of the following Governmental Accounting Standards Board (GASB) Statement, which became effective during the year ended June 30, 2024. 60 544
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued R. Implementation of Governmental Accounting Standards Board (GASB) Pronouncements, Continued GASB Statement No. 100 – Accounting changes and Error Corrections – an Amendment of GASB Statement No. 62. The primary objective of this Statement is to enhance accounting and financial reporting requirements for accounting changes and error corrections to provide more understandable, reliable, relevant, consistent, and comparable information for making decisions or assessing accountability. This Statement defines accounting changes as changes in accounting principles, changes in accounting estimates, and changes to or within the financial reporting entity and describes the transactions or other events that constitute those changes. As part of those descriptions, for (1) certain changes in accounting principles and (2) certain changes in accounting estimates that result from a change in measurement methodology, a new principle or methodology should be justified on the basis that it is preferable to the principle or methodology used before the change. That preferability should be based on the qualitative characteristics of financial reporting—understandability, reliability, relevance, timeliness, consistency, and comparability. This Statement also addresses corrections of errors in previously issued financial statements. This Statement prescribes the accounting and financial reporting for (1) each type of accounting change and (2) error corrections. This Statement requires that (a) changes in accounting principles and error corrections be reported retroactively by restating prior periods, (b) changes to or within the financial reporting entity be reported by adjusting beginning balances of the current period, and (c) changes in accounting estimates be reported prospectively by recognizing the change in the current period. The requirements of this Statement for changes in accounting principles apply to the implementation of a new pronouncement in absence of specific transition provisions in the new pronouncement. This Statement also requires that the aggregate amount of adjustments to and restatements of beginning net position, fund balance, or fund net position, as applicable, be displayed by reporting unit in the financial statements. The City restated its beginning fund balances as part of implementing this standard.

2. CASH AND INVESTMENTS
A. Cash Deposit
The City’s cash and investments at June 30, 2024 are presented as follows:

Cash and investments consist of the following as of June 30, 2024 :

Cash and investments $ 91,967,552
Restricted cash and investments 173,523
Custodial funds:

Cash and investments 44,192
Restricted cash and investments 48,250
Total cash and investments $ 92,233,517
Cash on hand $ 1,504
Deposits with finanial institutions 15,244,322
investments:

Liquid investments $ 26,080,248
Managed investments 50,907,443 76,987,691
Total cash and investments $ 92,233,517
61 545
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

2. CASH AND INVESTMENTS, Continued
B. Authorized Investments
Under the provisions of the City’s investment policy and in accordance with Section 53601 of the California Government Code, the City is authorized to invest or deposit in the following, with the limitations as they relate to interest rate risk, credit risk, and concentration of credit risk:

C. Interest Risk
Interest rate risk is the market rate changes that adversely affect the fair value of an investment. Generally, the sensitivity of an investment fair value to changes in market rates is greater when the maturity of the investment is longer.

Investments held in city treasury grouped by maturity date at June 30, 2024, are shown below:

Maximum
Maximum Minimum Credit Maximum % Investment
Authorized Investment Type Maturity Quality* of Portfolio in One Issuer Local Agency Investment Fund N/A N/A 100% $75 million
Money Market Mutual Funds N/A N/A 20% 10%
Certificates of Deposit 3 years A 50% 10%
Bankers Acceptances 180 days N/A 20% 10%
Commercial Paper 270 days A-1 25% 5%
Repurchase Agreements 180 days N/A 20% 10%
U.S. Treasury Bills, Notes and Bonds 5 years N/A 100% N/A Supra-National Agency Notes and Bonds 5 years AA 20% N/A U.S. Government-Sponsored Enterprise Agencies 5 years N/A 100% 20% Medium-Term Corporate Notes 5 years A 30% 3%
Asset-backed Securities 5 years AAA 20% 3%
12 Months 13 to 24 25 to 36 37 to 60
Investment Type Total or less Months Months Months
Money Market Mutual Fund $ 2,925,994 $ 2,925,994 $ - $ - $ - Government Sponsored Enterprise Agencies:

Federal National Mortgage Association Notes (FNMA) 385,220 126,533 258,687 - - Federal Home Loan Mortgage Corporation (FHLMC) 3,374,907 724,647 - 2,441,974 208,286 U.S. Treasury Notes 21,675,091 3,492,674 10,502,661 7,679,756 - Certificate of Deposit 2,226,053 377,062 997,875 851,116 - Supra-National Agency Notes and Bonds 908,032 490,993 417,039 - - Medium-Term Corporate Notes 10,837,039 3635429 4,634,841 2,566,769 - Asset-Backed Securities 8,808,211 1,982,358 3,213,251 3,261,015 351,587 Local Agency Investment Funds (LAIF) 4,621,126 4,621,126 - - - California Asset Management Program (CAMP) 21,226,018 21,226,018 - - - Total investments 76,987,691 $ 20,749,001 38,878,187 $ 16,800,630 $ 559,873 $ Demand Deposits and Cash on Hand 15,245,826
Total cash and investments $ 92,233,517
62 546
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

2. CASH AND INVESTMENTS, Continued
D. Fair Value Hierarchy
The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure fair value of the assets. Level 1 inputs are quoted prices in an active market for identical assets; Level 2 inputs are significant other observable inputs; and Level 3 inputs are significant unobservable inputs.

The following is a summary of the fair value hierarchy of the fair value of investments of the City as of June 30, 2024:

Investments above classified in Level 1 of the fair value hierarchy are valued using a quoted price in an active market for an identical asset. Investments above classified in Level 2 of the fair value hierarchy are valued using a quoted price in a non-active market for an identical asset. These prices are obtained from various pricing sources by the custodian bank. Certificates of Deposit, Money Market Mutual Fund and LAIF are exempt from being classified under GASB 72.

E. Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is usually measured by the assignment of a rating by a nationally recognized statistical rating organization.
63 547
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

2. CASH AND INVESTMENTS, Continued
E. Credit Risk, Continued
At June 30, 2024, the City’s deposit and investments were rated as follows:
64 548
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

2. CASH AND INVESTMENTS, Continued
E. Credit Risk, Continued
65 549
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

2. CASH AND INVESTMENTS, Continued
F. Custodial Credit Risk – Deposits
This is the risk that in the event of a bank failure, the City's deposits may not be returned to it. The City does not have a policy for custodial credit risk for deposits. However, the California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The fair value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure public deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits and letters of credit issued by the Federal Home Loan Bank of San Francisco having a value of 105% of the secured deposits.

As of June 30, 2024, the City's bank balance was $15,853,979 and the corresponding carrying book balance was $15,244,322. Of the bank balance, $250,000 was covered by federal depository insurance and $14,947,957 was collateralized.

Investments: The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g. broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for investments.

G. Investment in State Investment Pool
The City is a voluntary participant in LAIF that is regulated by the California Government Code under the oversight of the Treasurer of the State of California. The fair value of the City’s investment in this pool as reported in the accompanying financial statements is based upon the Entity’s pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio).

As of June 30, 2024, the City held $4,621,126 in LAIF. The LAIF fair value factor of 0.996316042 was used to calculate the fair value of the investments in LAIF and average maturity of 217 days.

3. INTERFUND ACTIVITIES
A. Due To/From Other Funds
Current year due to/from other fund balances arose in the normal course of operations and are expected to be repaid shortly after the end of the fiscal year. At June 30, 2024, the City’s due to/from other fund balances comprised of the following:
66 550
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

3. INTERFUND ACTIVITIES, Continued
B. Transfers In/Out
During the year ended June 30, 2024, the City had the following transfers in/out:

Interfund transfers were principally used for the following purposes:
• $1,403,364 transfer out of the General Fund to capital projects fund was to fund ongoing and new capital improvement projects aimed at infrastructure enhancements, including street rehabilitation, public safety improvements, and facility upgrades. • $500,000 transfer from the General Fund to the Non-major Governmental Funds is to fund non-major governmental activities, including traffic impact fees, gas tax allocations, and other restricted-use funds that support public infrastructure and safety initiatives. • $622,091 & 165,925 transfer from In Lieu Park Land Fund to Los Altos Community Center Lease Fund and Non-Major Governmental Fund are to support debt service payments for the Community Center and fund eligible park-related capital improvements. • $500,000 transfer from Capital Projects Fund to Internal Service Fund is to support the replacement and maintenance of City infrastructure, including fleet vehicles and critical equipment necessary for ongoing operations.
• $720,000 transfer from the Sewer Fund to the Non-Major Governmental Fund is to support stormwater and wastewater-related projects, fund capital improvements, and cover operating costs associated with environmental compliance and infrastructure maintenance. • $340,000 and $246,779 transfers out of the Nonmajor Governmental Funds to the General Fund and the Capital Projects Fund, respectively, are to reimburse eligible expenditures related to public safety, transportation improvements, and capital infrastructure projects, ensuring proper allocation of restricted funds for their intended purposes.

Los Altos
Capital Community Internal Nonmajor
General Projects Center Service Governmental
Transfers Out Fund Fund Lease Fund Fund Funds Total
General Fund - $ 1,403,364 $ - $ 700,000 $ 500,000 $ 2,603,364 $ In-Lieu Park Land Fund - - 622,091 - 165,925 788,016
Capital Projects Fund - - - 500,000 - 500,000
Sewer Fund - - - - 720,000 720,000
Nonmajor Governmental Funds 340,000 246,779 - - 586,779 - Total $ 340,000 $ 1,650,143 $ 622,091 $ 1,200,000 $ 1,385,925 $ 5,198,159 Transfers In
67 551
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

4. CAPITAL ASSETS
A. Government-wide Financial Statements
For the year ended June 30, 2024 the City’s capital asset consisted of the following:

The following is a summary of capital assets for governmental activities for the year ended June 30, 2024:
68 552
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

4. CAPITAL ASSETS, Continued
A. Government-wide Financial Statements, Continued
The governmental activities depreciation expenses for capital assets for the year ended June 30, 2024 are as follows:

The following is a summary of capital assets for business-type activities:

B. Fund Financial Statements
The Governmental Fund Financial Statements do not present capital assets, which are shown in the Reconciliation of the Governmental Funds Balance Sheet to the Government-wide Statement of Net Position.

The capital assets of the Enterprise Funds in the Proprietary Fund Financial Statements are the same as those shown in the business-type activities of the Government-wide Financial Statements.

Governmental Activities:

Public safety 208,484 $
Public works 2,752,142
Recreation 543,615
Community development 1,111
Admin / community services 197,745
Total depreciation expense 3,703,097 $
Balance Retirements & Balance
July 1, 2023 Additions Transfers Adjustment June 30, 2024 Business-Type Activities:

Nondepreciable capital assets:

Construction in progress 2,344,704 $ 86,288 $ (2,069,378) $ (12,691) $ 348,923 $ Total nondepreciable capital assets 2,344,704 86,288 (2,069,378) (12,691) 348,923 Depreciable capital assets:

Buildings 15,990,759 - - 15,990,759 -
Machinery and Equipment 1,066,804 - - 1,066,804 -
Infrastructure 9,176,112 827,436 2,069,378 12,072,926 - Total depreciable capital assets 26,233,675 827,436 2,069,378 29,130,489 - Accumulated depreciation:

Buildings (9,129,939) (158,392) - (9,288,326) 5
Machinery and Equipment (956,240) (40,074) - (996,314) - Infrastructure (2,619,367) (179,741) - (2,799,108) -
Total accumulated depreciation (12,705,546) (378,207) - (13,083,748) 5 Depreciable capital assets, net 13,528,129 449,229 2,069,378 16,046,741 5 Business-type Activity capital assets, Net 15,872,833 $ $ 535,517 $ (12,686) - $ $ 16,395,664 69 553
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

5. LONG-TERM LIABILITIES
A. Governmental Activities Long-Term Debt
The City generally incurs long-term debt to finance projects, which will have useful lives equal to or greater than the related debt. The City’s long-term debt activity for the year ended June 30, 2024 was as follows:
2004 Refunding Certificate of Participation: On November 1, 1996, the City issued $2,630,000 principal amount of Certificates of Participation (ABAG 38 COPs). The purpose of the ABAG 38 COPs was to finance the partial purchase of the 5.5 acre Saint William School site for public purposes and uses. During 2004 the City issued $2,500,000 of 2004 Refunding Certificates of Participation to advance refund $2,390,000 of outstanding principal on the ABAG 38 Certificates of Participation, set up reserve funds, and to pay related issuance costs. The entire ABAG 38 Certificates of Participation had been paid off by June 30, 2004. This advance refunding was undertaken to reduce total future debt service payments.

The Certificates of Participation are limited obligations of the City, payable from appropriations budged for in the City’s annual adopted budget. The Certificate covenants contain events of default that may result in the termination of the lease, collection of rent due and other monetary charges and terminate the City's right to possession of the leased property as applied by the Trustee and specified in the terms of the agreement if any of the following conditions occur: default on debt service payments; the failure of the City to observe or perform the conditions, covenants, or agreement terms of the debt; bankruptcy filing by the City; or if any court or competent jurisdiction shall assume custody or control of the City.

There were no such events occurred during the fiscal year ending June 30, 2024.

Direct Borrowing - Community Center Lease Agreement: On December 1, 2020, the City entered into Lease Agreements with the Public Property Financing Corporation of California, which subsequently assign the Agreement to Sterling National Bank (Assignee), under which the City leased certain facilities and the land on which the City’s Community Center is located, for which the Assignee made a oneဨtime upဨfront lease payment to the City in the amount of $10,000,000. Simultaneously, the City will lease back from the Assignee with annual lease payments over a lease term of 19 years, at a fixed interest rate of

2.290% per year. The Sublease is secured by the leased property. The Sublease is repayable in semiဨannual payments beginning June 2021 through June 30, 2040. The pledge of repayment is from the General Fund. 70 554
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

5. LONG-TERM LIABILITIES, Continued
A. Governmental Activities Long-Term Debt, Continued
Annual debt service requirements for the bonds are as follow:

B. Non-City Obligations
The following bonds are not reported in the City’s financial statements as they are special obligations payable solely from and secured by specific revenue sources as described in the resolutions and official statements of the respective issues. Neither the faith and credit nor the taxing power of the City is pledged for payment of these obligations.

Blue Oak Lane Special Assessment District: On November 5, 2009, Limited Obligation Improvement Bonds were issued for a newly formed Blue Oak Lane Sewer Assessment District (series 2009) to finance the acquisition and construction, by the City, of sanitary sewer improvements serving properties within the subject assessment District. These bonds are issued upon and secured by individual parcel levied assessments to be included in the annual property tax billings annually. The Bonds mature in 2039, were issued in a principal amount of $662,880 and are subject to semi-annual debt service payments administered by the City.

Year Ending
June 30, Principal Interest Principal Interest Total
2025 150,000 $ 19,975 $ 433,034 $ 189,056 $ 792,065 $
2026 155,000 13,600 442,951 179,139 790,690
2027 165,000 7,012 453,094 168,995 794,101
2028 - - 463,470 158,620 622,090
2029 - - 474,083 148,006 622,089
2030-2034 - - 2,538,323 572,125 3,110,448
2035-2039 - - 2,842,582 267,867 3,110,449
2040 - - 607,497 13,927 628,387
Total 470,000 $ 40,587 $ 8,255,034 $ 1,697,735 $ 10,470,320 $ 2004 COP Community Center Lease
71 555
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

6. COMPENSATED ABSENCES PAYABLE
The City’s compensated absences payable activity for the year ended June 30, 2024 was as follows:

7. NET POSITION AND FUND BALANCES
A. Fund Balances
In the fund financial statements, governmental funds report the following classifications: nonspendable, restricted, committed, assigned, and unassigned. The City Council, as the highest level of decision making authority for the City, can commit fund balances through the adoption of a formal action in accordance with the adoption of its annual Financial Policy. This formal action includes committing funds through budget adoption or by resolution. This policy authorizes the City Manager to assign fund balances and has set the budgetary level of control at the Fund and Capital Project level for the governing body and the department level for the City Manager and assignees.

B. General Fund Reserve
The City Council has established a General Fund Reserve goal level of 20% of annual operating expenditures has set funds aside accordingly through its annual budgetary actions. These funds would be available for use in such conditions to mitigate negative economic fiscal impacts or State takeaways and can be activated within any one budget cycle through Council action. An economic downturn would entail a projected and/or sudden drop in core revenues (major tax and service revenue loss) of equal to or greater than 5% (including the impact of inflation) and/or a change in economic parameters (such as interest rates, debt service rates, commodity prices, pension rates) that cause a material change in expenditures of 5% or more, or the occurrence of a local natural disaster or unexpected financial claim requiring the immediate use of cash balances of 5% or more, or the occurrence of a local natural disaster or unexpected financial claim requiring the immediate use of cash balances. In fiscal year 2020/2021, in line with budget approval, the City reallocated the pre-established State Budget Stabilization reserve into the aforementioned General Fund reserve. This results in the establishment of one Reserve balance to assist in periods of economic downturn or extraordinary need. The City’s reserve goal is at 20% during fiscal year 2023/24 based on total expenses for the year.

Governmental Business-type
Activities Activities Total
Balance at July 1, 2023 3,251,593 $ 282,558 $ 3,534,151 $ Additions 3,381,011 300,167 3,681,178
Payments (1,581,154) (164,184) (1,745,338)
Balance at June 30, 2024 5,051,450 $ 418,541 $ 5,469,991 $ Current Portion 1,414,406 117,191 1,531,597 $
Long-Term Portion 3,637,044 $ 301,350 $ 3,938,394 $
72 556
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

7. NET POSITION AND FUND BALANCES, Continued
C. Classifications
In the Government-wide Financial Statements, net position is classified in the following categories:

Net Investment in Capital Assets – This amount consists of capital assets net of accumulated depreciation and reduced by outstanding debt that attributed to the acquisition, construction, or improvement of the assets.

Restricted Net Position – This amount is restricted by external creditors, grantors, contributors, or laws or regulations of other governments.

Unrestricted Net Position – This amount is all net position that do not meet the definition of “net investment in capital assets” or “restricted net position.” As prescribed by GASB Statement No. 54, governmental funds report fund balance in classifications based primarily on the extent to which the City is bound to honor constraints on the specific purposes for which amounts in the funds can be spent. As of June 30, 2024, fund balances for government funds are made up of the following:
• Non-spendable Fund Balance – includes amounts that are (a) not in spendable form, or (b) legally or contractually required to be maintained intact. The “not in spendable form” criterion includes items that are not expected to be converted to cash, for example: inventories, prepaid amounts, long-term notes receivable and land.
• Restricted Fund Balance – includes amounts that can be spent only for the specific purposesstipulated by external resource providers, constitutionally or through enabling legislation. Restrictions may effectively be changed or lifted only with the consent of resource providers.
• Committed Fund Balance – Committed fund balances include amounts that can be used only for the specific purposes determined by a formal action of the City Council's highest level of decision-making authority. The City Council can, by adoption of a resolution prior to the end of the fiscal year, commit fund balance. Once adopted, the limitation imposed by the resolution remains in place until a similar action is taken (the adoption of another resolution) to remove or revise the limitation.
• Assigned Fund Balance – comprised of amounts intended to be used by the City for specific purposes that are neither restricted nor committed. Intent is expressed by (a) the City Council or (b) a body (for example: a budget or finance committee) or official to which the City Council has delegated the authority to assign amounts to be used for specific purposes. • Unassigned Fund Balance – conveys the residual classification for the General Fund and includes all amounts not contained in the other classifications. Unassigned amounts are technically available for any purpose. General fund is the only fund that reports a positive unassigned fund balance amount. In governmental funds other than the general fund, if expenditures incurred for specific purposes exceed the amounts that are restricted, committed, or assigned to those purposes, a negative unassigned fund balance is reported in that fund. 73 557
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

7. NET POSITION AND FUND BALANCES, Continued
D. Policies
Order of Use
The standard also requires governments to disclose the accounting policies that indicate the order in which restricted, committed, assigned and unassigned amounts are spent. The City considers restricted amounts to have been spent first when expenditures are incurred and both restricted and unrestricted fund balances are available. Additionally, the City considers committed amounts to have been spent first, assigned amounts to have been spent second, and unassigned amounts to have been spent last when an expenditure is incurred for purposes of which committed, assigned, and unassigned fund balance is available. In circumstances when an expenditure is made for a purpose for which amounts are available in multiple fund balance classifications, fund balance is generally depleted in the order of restricted, committed, assigned, and unassigned.

Assignment and Commitment Authority
The City Council has approved by resolution a financial policy authorizing the City Manager to assign fund balances to facilitate year-end reporting requirements. The City Council, as the highest level of decision making authority for the City, has the ability to commit fund balances through the adoption by resolution. The same action must be taken to modify or rescind the commitment.

E. Fund Balances
Fund balances for all the major and non-major governmental funds as of June 30, 2024 were distributed as follows:

Los Altos Other
General In Lieu Capital Community Governmental Total
Classifications Fund Park Land Projects Center Lease Fund Governmental Nonspendable:

Inventory and Prepaid Items $ 60,355 $ - $ - $ - $ - $ 60,355 Total Nonspendable 60,355 - - - - 60,355
Restricted:

Debt Service - - - 2 379,151 379,153
Special revenue programs and projects - 8,043,049 - - 5,275,918 13,318,967 Total Restricted - 8,043,049 - 2 5,655,069 13,698,120
Assigned: -
Emergency and operating 9,613,296 - - - - 9,613,296
Veteran Mmorial reserve 8,615 - - - - 8,615
Technology reserve 707,058 - - - - 707,058
Capital and equipment (Note 8I):

Capital and equipment reserve - - - - 1,063,509 1,063,509 Construction in progress reserve - 10,765,332 - - 10,765,332 - Total Assigned 10,328,969 10,765,332 - - 1,063,509 22,157,810 Unassigned: 27,806,361 - - - (201,445) 27,604,916
Total Unassigned 27,806,361 - - - (201,445) 27,604,916
Total Fund Balances $ 38,195,685 $ 8,043,049 $ 10,765,332 $ 2 $ 6,517,133 $ 63,521,201 74 558
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

7. NET POSITION AND FUND BALANCES, Continued
F. Net Deficit
The funds listed in the table below had fund balance deficits at June 30, 2024. These deficits are expected to be eliminated by future revenues.

G. OPEB Reserves
As of June 30, 2024, $1,048,384 in General Fund reserves have been assigned in recognition of existing Post-Retirement Health actuarial liability.

H. Encumbrances
The City utilized an encumbrance system during fiscal year 2024 to assist in controlling expenditures.

Under this system, governmental funds are encumbered when purchase orders, contracts, or other commitments are signed or approved. The General fund had an encumbrance balance at June 30, 2024 of $66,588, which is reflected in the fiscal year 2024 budget.

I. Net Investment in Capital Assets
The balances related to Net Investment in Capital Assets are comprised of the following as of June 30, 2024:

8. RISK MANAGEMENT
A. Bay Cities Joint Powers Insurance Authority
The City is exposed to various risks of loss related to torts; theft of damage to and destruction of assets; errors and omissions; and floods for which the City is insured through Bay Cities Joint Powers Insurance Authority (Bay Cities).

Governmental Business-Type
Activities Activities Total
Capital Asset, net of accumulated depreciation 110,729,832 $ 16,395,664 $ 127,125,496 $ Minus: Capital-related long-term liabilities (8,725, 034) - (8,725,034) Add: Unspent bond proceeds 173,523 - 173,523
Net Investment in Capital Assets $ 102,178,321 $ 16,395,664 $ 118,573,985 75 559
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

8. RISK MANAGEMENT, Continued
A. Bay Cities Joint Powers Insurance Authority, Continued The City has joined Bay Cities for general liability, property, errors and omissions, crimes and automobile physical damage coverage in the current year. Bay Cities is a public agency created in 1986 by and among various municipalities in Northern California to provide a pooled approach to liability insurance pursuant to the California Government Code. It is governed by a Board of Directors comprised of appointed officials from the member entities. The purpose of the pool is to provide various levels of liability coverage, claims administration, and loss control support to member agencies. Annually, each member pays an actuarially determined premium based on a formula which takes into account the prior three years’ loss experience, annual payroll, and population.

Bay Cities provides coverage for its Members in excess of the member's retained limit, or selfinsured retention (SIR), up to $1,000,000 per occurrence. Each Member retains the portion of every loss that falls within their SIR, ranging from $2,500 to $1,000,000. Bay Cities is also a member of the California Affiliated Risk Management Authorities (CARMA), a risk sharing joint powers authority. When losses exceed the $1,000,000 per occurrence limit, CARMA provides coverage up to $28,000,000.

The City self-insures the first $100,000 of each liability loss. Once the City’s deductible is met, Bay Cities becomes responsible for payment of all claims up to the upper limit. During the year ended June 30, 2024, the City contributed $6,609 for current year coverage.

The City continues to carry excess insurance policy for Workers’ Compensation claims through the CSAC Excess Insurance Authority JPA up to the statutory limits and does so using the services of a contracted third-party administrator. The City has a $250,000 deductible as of June 30, 2024. During the year, the City contributed $1,166,556 for current year coverage.

As of June 30, 2024 , $103,000 of revolving funds was held in trust on behalf of the City by the workers’ compensation third-party claims administrator. $10,000 is also being held by Bay Cities in the procurement of liability and claims coverage. The City will receive these funds upon termination of services subject to final withdrawal adjustments.

The Bay Cities financial statements may be obtained from Bay Cities Joint Powers Insurance Authority, Bickmore, 1750 Creekside Oaks Drive Suite 200, Sacramento, CA 95833. CSAC Excess Insurance Authority financial statements may be obtained from CSAC Excess Insurance Authority, 75 Iron Point Circle Suite 200, Folsom, CA 95630.
76 560
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

8. RISK MANAGEMENT, Continued
B. Liability for Uninsured Claims
The GASB requires municipalities to record their liability for uninsured claims and to reflect the current portion of this liability as an expenditure in their financial statements. As discussed in the section above, the City has coverage for such claims, but it has retained the risk for the deductible or uninsured portion, of these claims. The current accounting standards require that this amount be separately identified and recorded as a liability. Changes in the balances of claims liabilities during the past three years were as follows:

In conformance with current accounting standards the City obtained an independent actuarial valuation of all outstanding Workers Compensation and Liability claims. Both the Workers Compensation report and the General Liability report presented a valuation as of December 31, 2023 and projected values through fiscal years 2024 and 2025. The fiscal year 2023-2024 values presented above reflect the estimated present value of open claims as developed in this actuarial report, and those values do not represent the pending claims.
2024 2023 2022
Unpaid claims, beginning of year $ 4,233,761 $ 5,400,302 $ 4,221,000 Incurred claims and changes in estimates 667,639 (715,812) 1,282,326 Claim payments (490,537) (450,729) (103,024)
Unpaid claims, end of year $ 4,410,863 $ 4,233,761 $ 5,400,302 Current Portion $ 1,107,082 $ 1,056,753 $ 1,118,735
Long-Term Portion $ 3,303,781 $ 3,177,008 $ 4,281,567
June 30,
77 561
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

9. SELF-FUNDED REIMBURSEMENT DENTAL AND VISION PLAN
The City provides a self-funded reimbursement based dental and vision plans. The City’s contribution for these plans are accounted for in the Dental Reimbursement Fund. The City contributed $75 per month for each fulltime budgeted position. The funds accumulated are used to reimburse full-time salaried employees and their dependents, as well as council members for covered dental and vision claims. There are no administrative charges for this plan. Contributions and reimbursements for the past five fiscal years as follows:

The dental and vision plan year commences January 1st of each calendar year. An annual maximum dental and vision reimbursements of $2,176 are provided for each employee and $1,449 for each of their dependents. Any remaining balance in the fund for each plan year is carried forward to the following year. In subsequent years, the maximum coverage for both employees and dependents is increased annually based on the Consumer Price Index but not to exceed 3%.

10. PENSION PLAN
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City’s California Public Employees’ Retirement System (CalPERS) plan (Plan) and additions to/deductions from the Plan’s fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

A. General Information about the Pension Plan
Plan Descriptions – All qualified permanent and probationary employees are eligible to participate in the City’s Miscellaneous and Safety Tier I, Tier II and PEPRA Employee Pension Rate Plan. The City’s Miscellaneous Rate Plan is part of the public agency cost-sharing multiple employer defined benefit pension plan (PERF C), which is administered by the California Public Employees’ Retirement System (CalPERS). PERF C consists of a miscellaneous pool and a safety pool (also referred to as “risk pools”), which are comprised of individual employer miscellaneous and safety rate plans, respectively. Individual employers may sponsor more than one miscellaneous and safety rate plan. The employer participates in one cost-sharing multiple employer defined benefit pension plan regardless of the number of rate plans the employer sponsors. The City sponsors three miscellaneous and three safety rate plans. Benefit provisions under the Plan are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.

Year Ending Contribution Reimbursement
June 30, Amount Amount
2020 258,874 $ 253,377 $
2021 264,121 308,786
2022 340,693 340,693
2023 406,905 406,905
2024 489,602 386,311
Total 1,760,195 $ 1,696,072 $
78 562
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

10. PENSION PLAN, Continued
A. General Information about the Pension Plan, Continued Benefits Provided – CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries.

Benefits are based on years of credited service, equal to one year of full time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following:
the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law.

The Plan’s provisions and benefits in effect at June 30, 2022, are summarized as follows:
79 563
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

10. PENSION PLAN, Continued
A. General Information about the Pension Plan, Continued Beginning in fiscal year 2018, CalPERS collects employer contributions for the Plan as a percentage of payroll for the normal cost portion as noted in the rates above and as dollar amount for contributions toward the unfunded liability and side fund. The dollar amounts are billed on a monthly basis. The City’s required contribution for the unfunded liability and side fund was $3,196,970 in fiscal year 2024.

Contributions – Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for the Plan are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. 80 564
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

10. PENSION PLAN, Continued
A. General Information about the Pension Plan, Continued For the year ended June 30, 2024, the contributions recognized as part of pension expense for the Plan were as follows:

B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions As of June 30, 2024, the City reported a net pension liability for its proportionate share of the net pension liability of the Plan as follows:

The City’s net pension liability for the Plan is measured as the proportionate share of the net pension liability. The net pension liability of the Plan is measured as of June 30, 2023, and the total pension liability for the Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2022 rolled forward to June 30, 2023 using standard update procedures. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plan relative to the projected contributions of all participating employers, actuarially determined. The City’s proportionate share of the net pension liability for the Plan as of June 30, 2022 and 2023 was as follows:

For the year ended June 30, 2024 , the City recognized pension expense of $6,348,621. At June 30, 2024 , the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Cost Sharing Plan
Proportionate Share of Net Pension Liability 47, $ 476,004 Cost Sharing Plan
Proportion - June 30, 2022 0.38348%
Proportion - June 30, 2023 0.38056%
Change-Increase (Decrease) -0.00292%
Deferred Outflows Deferred Inflows
of Resources of Resources
Pension contributions made subsequent to the measurement date 5,368,386 $ - $ Differences between actual and expected experience 2,906,473 (340,912) Changes of assumptions 2,822,969 -
Change in employer's proportion and differences between the employer’s contributions and the employer’s - (3,904,622) proportionate share of contributions 202,763 (151,894)
Net differences between projected and actual earnings
on plan investments 7,146,916 -
Total 18,447,507 $ (4,397,428) $
81 565
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

10. PENSION PLAN, Continued
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions, Continued
$5,368,386 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2025. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Actuarial Assumptions – For the measurement period ended June 30, 2023, the total pension liability was determined using the actuarial valuation as of June 30, 2022 rolled forward to June 30, 2023 using the standard update procedures. The total pension liability in the June 30, 2022 actuarial valuations were determined using the following actuarial methods and assumptions:

Year Ended
June 30 Cost Sharing Plan
2025 1,717,232 $
2026 1,203,960
2027 5,557,731
2028 202,770
$ 8,681,693
82 566
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

10. PENSION PLAN, Continued
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions, Continued
Discount Rate – The discount rate used to measure the total pension liability as of the measurement date of June 30, 2023 for the Plan was 6.9%. The projection of cash flows used to determine the discount rate for the Plan assumed that contributions from all plan members in the Public Employees Retirement Fund (PERF) will be made at the current member contribution rates and the contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability. A detailed report testing these projections can be obtained from the CalPERS website.

The long-term expected rate of return on pension plan investments was determined using a buildinglock method in which expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations. Using historical returns of all of the funds’ asset classes, expected compound (geometric) returns were calculated over the next 20 years using a building-block approach.

The expected rate of return was then adjusted to account for assumed administrative expenses of 10 Basis points. The expected real rates of return by asset class are as follows:
83 567
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

10. PENSION PLAN, Continued
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions, Continued
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate – The following presents the City’s proportionate share of the net pension liability for the Plan, calculated using the discount rate for the Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1- percentage point higher than the current rate:

Pension Plan Fiduciary Net Position – Detailed information about the pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports.

11. OTHER POST EMPLOYMENT BENEFITS (OPEB)
A. General Information about the City’s Other Post Employment Benefit (OPEB) Plan Plan Description – The City’s defined benefit post-employment healthcare plan (OPEB Plan) is an agent multiple-employer plan that provides medical benefits to eligible retired City employees.

Benefits Provided – The following is a summary of the OPEB Plan benefits by employee group as of June 30, 2024:

For the year ended June 30, 2024, the City’s contribution to the OPEB Plan was $164,439 Cost Sharing Plan
Discount Rate 1% Decrease 5.90%
Net Pension Liability 71, $ 199,664
Current Discount Rate 6.90%
Net Pension Liability 47, $ 476,004
Discount Rate 1% Increase 7.90%
Net Pension Liability 28, $ 007,822
Retire directly from the City under CalPERS
(age 50 and 5 years of service or disability)
Benefit - 5% of active contribution times years in PEMHCA (increase each year not greater than $100 per month)
- Joined PEMHCA in 2001
- 100% of PEMHCA minimum in 2022
- Monthly amounts:

Year Actives Retirees
2023 $139 $157
Surviving Spouse Benefit Surviving spouse coverage continues based on CalPERS retirement plan election
Other - No dental, vision & life or Medicare reimbursement - Implicit rate subsidy included
All Bargaining Units
Eligibility
84 568
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

11. OTHER POST EMPLOYMENT BENEFITS (OPEB), Continued
A. General Information about the City’s Other Post Employment Benefit (OPEB) Plan, Continued Employees Covered by Benefit Terms – Membership in the OPEB Plan consisted of the following at June 30, 2023, the measurement date:

B. Net OPEB Liability
Actuarial Methods and Assumptions – The City’s net OPEB liability was measured as of June 30, 2023 and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation dated June 30, 2023 , based on the following actuarial methods and assumptions:

Active employees 142
Inactive employees or beneficiaries currently
receiving benefit payments 50
Inactive employees entitled to but not yet
receiving benefit payments 98
Total 290
85 569
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

11. OTHER POST EMPLOYMENT BENEFITS (OPEB), Continued
B. Net OPEB Liability, Continued
The long-term expected rate of return on OPEB plan investments was determined using a building block method in which expected future real rates of return (expected returns, net of OPEB plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. The target allocation and best estimates of arithmetic real rates of return for each major asset class are summarized in the following table:

Discount Rate – The discount rate used to measure the total OPEB liability was 6.25%. The projection of cash flows used to determine the discount rate assumed that City contributions will be made at rates equal to the actuarially determined contribution rates. Based on those assumptions, the OPEB Plan’s fiduciary net position was projected to be available to make all projected OPEB payments for current and inactive employees and beneficiaries. Therefore, the long-term expected rate of return on OPEB Plan investments was applied to all periods of projected benefit payments to determine the total OPEB liability.

C. Changes in the Net OPEB Liability
The changes in the net OPEB liability during the measurement period were as follow:

During fiscal year 23-24, the City paid $164,439 for retiree healthcare plan benefits, including $90,024 in premium payments for retirees, $73,000 for implied subsidies, and $1,415 for administrative costs. The plan does not issue separate financial statements.
86 570
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

11. OTHER POST EMPLOYMENT BENEFITS (OPEB), Continued
D. Sensitivity of the Net OPEB Liability to Changes in the Discount Rate and Healthcare Cost Trend Rates
The following presents the net OPEB liability of the City, as well as what the City’s net OPEB liability would be if it were calculated using a discount rate 1-percentage point (1%) lower or higher than the current discount rate:

The following presents the net OPEB liability of the City, as well as what the City’s net OPEB liability would be if it were calculated using healthcare cost trend rates 1-percentage point (1%) lower or higher than the current healthcare cost trend rates:

The healthcare cost trend are as follows:
• Non-Medicare: 7.90% for 2026, decreasing to an ultimate rate of 3.45% in 2076 and later years. • Medicare (Non-Kaiser): 6.90% for 2026, decreasing to an ultimate rate of 3.45% in 2076 and later years.
• Medicare (Kaiser): 5.65% for 2026, decreasing to an ultimate rate of 3.45% in 2076and later years.
87 571
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

11. OTHER POST EMPLOYMENT BENEFITS (OPEB), Continued
E. OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB For the year ended June 30, 2024, the City recognized OPEB expense of $224,025.

At June 30, 2024, the City reported deferred outflows and inflows of resources related to OPEB from the following sources:
$164,439 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the OPEB liability in the year ended June 30, 2025.

Other amounts reported as deferred outflows and inflows of resources related to OPEB will be recognized as part of OPEB expense as follows:

12. LEASES
A. Policies
A lease is defined as a contract that conveys control of the right to use another entity’s nonfinancial asset (the underlying asset) as specified in the contract for a period of time in an exchange or exchange-like transaction. Examples of nonfinancial assets include buildings, land, vehicles, and equipment. The City recognizes lease receivable or liabilities with an initial, individual value of $300,000 or more for all funds, based on the future lease payments remaining at the start of the lease.

Lessor
The City is a lessor for noncancellable leases of buildings and facilities. The City recognizes a lease receivable and a deferred inflow of resources in the governmentဨwide and fund financial statements, as applicable.

Deferred Outflows Deferred Inflows
of Resources of Resources
Employer contributions made subsequent to the measurement date 164,439 $ - $ Differences between projected and actual earnings on
plan investments 265,712 -
Changes of assumptions 44,011 59,966
Differences between expected and actual experience 565,202 568,419 Total $ 1,039,364 $ 628,385
88 572
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

12. LEASES, Continued
A. Policies, Continued
At the commencement of a lease, the City initially measures the lease receivable at the present value of payments expected to be received during the lease term. Subsequently, the lease receivable is reduced by the principal portion of lease payments received. The deferred inflow of resources is initially measured as the initial amount of the lease receivable, adjusted for lease payments received at or before the lease commencement date. Subsequently, the deferred inflow of resources is recognized as revenue over the life of the lease term.

Key estimates and judgments include how the City determines (1) the discount rate it uses to discount the expected lease receipts to present value, (2) lease term, and (3) lease receipts as follows:
• The City uses bond interest rate as the discount rate for leases. • The lease term includes the noncancellable period of the lease. • Lease receipts included in the measurement of the lease receivable is composed of fixed payments from the lessee.

The City monitors changes in circumstances that would require a remeasurement of its lease, and will remeasure the lease receivable and deferred inflows of resources if certain changes occur that are expected to significantly affect the amount of the lease receivable.

As of June 30, 2024, The City has no leases over the threshold subject to GASB 87 as a lessor.

Lessee
The City is a lessee for miscellaneous leases. If the lease is over the threshold, the City will recognize a lease liability and an intangible rightဨtoဨuse lease asset (lease asset) in the government-wide financial statements.

At the commencement of a lease, City initially measures the lease liability at the present value of payments expected to be made during the lease term. Subsequently, the lease liability is reduced by the principal portion of lease payments made. The lease asset is initially measured as the initial amount of the lease liability, adjusted for lease payments made at or before the lease commencement date, plus certain initial direct costs. Subsequently, the lease asset is amortized on a straightဨline basis over its useful life.

Key estimates and judgments related to leases include how City determines (1) the discount rate it uses to discount the expected lease payments to present value, (2) lease term, and (3) lease payments as follows:
• The City uses the interest rate charged by the lessor as the discount rate. When the interest rate charged by the lessor is not provided, City generally uses bond interest rate as the discount rate for leases.
• The lease term includes the noncancellable period of the lease. • Lease payments included in the measurement of the lease liability are composed of fixed payments and purchase option price that City is reasonably certain to exercise. 89 573
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

12. LEASES, Continued
A. Policies, Continued
The City monitors changes in circumstances that would require a remeasurement of its lease and will remeasure the lease asset and liability if certain changes occur that are expected to significantly affect the amount of the lease liability.

Lease assets are reported with other capital assets and lease liabilities are reported with long-term debt on the Statement of Net Position.

As of June 30, 2024, the City has no leases over the threshold subject to GASB 87 as a lessee.

13. CONTINGENCIES
The City is presently involved in certain matters of litigation that have arisen in the normal course of conducing City business. City management believes, based upon consultation with the City Attorney, that these cases in the aggregate, although they could potentially result in a material adverse financial impact on the City, a reasonable estimate of the outcome and impacts could not be made at the financial statement issuance date.

The City participates in several Federal and State grant programs. These programs are subject to the audits by the City’s independent accountants in accordance with the provisions of the Federal Single Audit Act as amended and applicable State requirements. In addition, these programs are subject to further examination by the grantors and the amount, if any, of expenditures which may be disallowed by the granting agencies cannot be determined at this time. The City expects such amounts, if any, to be immaterial.

14. OTHER INFORMATION
A. Joint Powers Agreements
The City participates in joint ventures through Joint Powers Authorities (JPAs) established under the Joint Exercise of Powers Act of the State of California. As separate legal entities, these JPAs exercise full powers and authorities within the scope of the related Joint Powers Agreement, including the preparation of annual budgets, accountability for all funds, the power to make and execute contracts and the right to sue and be sued. Obligations and liabilities of the JPAs are not those of the City.

Each JPA is governed by a board consisting of representatives from each member agency. Each board controls the operations of its respective JPA, including selection of management and approval of operating budgets, independent of any influence of member agencies beyond their representation of the board.

City of Palo Alto Regional Water Quality Control Plant: The City has an agreement with the City of Palo Alto to purchase treatment capacity at the Palo Alto Regional Water Quality Control Plant. It was formed in 1968 by a joint exercise of powers among the cities of Palo Alto, Mountain View, and Los Altos, constructed, maintains and operates sewage treatment facilities serving its member cities. The agreement provides that the City will purchase capacity for 50 years. The City of Palo Alto acts as administrator and bills each member its share of the operating costs. The audited financial statements can be obtained by contacting the City of Palo Alto at P.O. Box 10250, Palo Alto, CA 94303. 90 574
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

14. OTHER INFORMATION, Continued
A. Joint Powers Agreements, Continued
North County Library Authority (NCLA): The NCLA, formed in 1985 by a joint exercise of powers agreement between the City and the Town of Los Altos Hills, provides library services for member residents. The NCLA was created to provide financing for capital improvements and additional services by the public libraries serving the area. Although the City owns the libraries and their sites, the County of Santa Clara (County) is responsible for all library operations. However, since 1985, the NCLA has levied a voter approved special parcel tax to compensate for service reductions due to cutbacks by the County.

The special tax has been collected by the County, transferred to the City, on behalf of NCLA, and then transferred back to the County for the specifically requested services provided by the libraries within the NCLA’s service area. The City performs administrative and accounting services for NCLA. In 1991, the NCLA issued Special Tax Bonds in the amount of $3,645,000. The Special Tax Bonds were repaid off as of June 30, 2012. In 2010, NCLA successfully passed an updated twenty year parcel tax extending the assessment term to 2030. No new debt was issued in association with this election. The audited financial statements can be obtained by contacting the NCLA at One North San Antonio Road, Los Altos, CA, 94022.

Community Health Awareness Council (CHAC): CHAC was organized as a joint powers agency between the City of Los Altos, City of Mountain View, Town of Los Altos Hills, Los Altos School District, Mountain View Whisman School District, and Mountain View-Los Altos High School District. CHAC provides prevention and intervention services concentrating on positive alternatives to health abuse and self-destructive behaviors within the communities served. The audited financial statements can be obtained by contacting CHAC at P.O. Box 335, Mountain View, CA, 94042.

Silicon Valley Clean Energy Authority: The Silicon Valley Clean Energy Authority (SVCEA) was established in 2016 by 12 agencies in Santa Clara County including the City of Los Altos. The purpose of SVCEA is to enable the member agencies to pool the electricity demand within their jurisdictions to directly procure or generate electrical power supplies on behalf of the residents and businesses in their communities, thus allowing those agencies to provide a clean energy option for residents at a competitive price with traditional energy sources. As part of the implementation of SVCEA, the City of Los Altos paid $100,000 for its portion of the start-up costs. These funds are to be reimbursed to the City once the Authority has achieved financial sustainability.
91 575
Agenda Item # 6.

City of Los Altos
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

15. OTHER COMMITMENTS
A summary of remaining authorized CIP project balances at June 30, 2024 for all City funds by service area are as follows:

Project No. Project Name
Outstanding
Commitment
CF01003 Annual Civic Facilities Improvement $ 20,958
CF01021 Emergency Operations Center 1,454,815
CF01030 Drainage and Drinking Fountain 7
CF01032 Hillview Dog Park 2,843
CF01034 Grant Park Facility Elec/HVAC 5,722
CF01036 New Financial System 21,750
CF01044 City Hall Explansion into LAYC 1,887,327
Total Total 3,393,422 $
92 576
Agenda Item # 6.

REQUIRED

SUPPLEMENTARY INFORMATION
93 577
Agenda Item # 6.
5IJT
1BHF
-FGU
*OUFOUJPOBMMZ
#MBOL
94 578
Agenda Item # 6.

City of Los Altos
Notes to Required Supplementary Information
For the Year Ended June 30, 2024
COST-SHARING EMPLOYER DEFINED PENSION PLAN:

Schedule of Proportionate Share of the Net Pension Liability and Related Ratio This schedule reports the proportion (percentage) of the collective net pension liability, the proportionate share (amount) of the collective net pension liability, the employer’s covered employee payroll, the proportionate share (amount of the collective net pension liability as a percentage of the employer’s covered employee payroll and the pension plan’s fiduciary net position as a percentage of the total pension liability.

Schedule of Contributions
This schedule reports the cost sharing employer’s contributions to the plan which are actuarially determined, the employer’s actual contributions, the difference between the actual and actuarially determined contributions, and a ratio of the actual contributions divided by covered employee payroll. 95 579
Agenda Item # 6.

City of Los Altos
Required Supplementary Information
For the year ended June 30, 2024
Cost-Sharing Multiple-Employer Defined Pension Plan
Schedule of the Proportionate Share of the Net Pension Liability - Last Ten Fiscal Years Fiscal Year 2015 2016 2017 2018
Measurement Date 6/30/2014 6/30/2015 6/30/2016 6/30/2017 Plan's proportion of the net pension liability (Asset) 0.33467% 0.35723% 0.36321% 0.36487% Plan's proportionate share of the net pension liability (Asset) $ 19,616,380 $ 24,519,671 $ 31,428,897 $ 36,185,071 Plan's covered payroll $ 11,343,934 $ 11,452,614 $ 12,319,737 $ 12,023,939 Plan's Proportionate Share of the Net Pension
Liability/(Asset) as a Percentage of its Covered
Payroll 79.82% 214.10% 255.11% 300.94%
Fiduciary net position as a percentage of the total
pension liability 79.82% 78.40% 74.06% 73.31%
Notes to Schedule:

The CalPERS mortality assumptions were adjusted in fiscal year 2019.

The CalPERS discount rate was increased from 7.5% to 7.65% in fiscal year 2016, decreased from 7.65% to 7.15% in fiscal year 2018, and then decreased from 7.15% to 6.9% in fiscal year 2023. 96 580
Agenda Item # 6.
2019 2020 2021 2022 2023 2024
6/30/2018 6/30/2019 6/30/2020 6/30/2021 6/30/2022 6/30/2023

0.37506% 0.38190% 0.38941% 0.78341% 0.38348% 0.38056%
$ 36,142,132 $ 39,132,989 $ 42,369,117 $ 27,641,351 $ 44,295,062 $ 47,476,004 $ 13,968,233 $ 13,890,298 $ 14,321,206 $ 15,476,410 $ 15,681,551 $ 16,258,354 258.75% 281.73% 295.85% 178.60% 282.47% 292.01%

75.26% 75.26% 75.10% 88.29% 76.68% 76.21%
97 581
Agenda Item # 6.

City of Los Altos
Required Supplementary Information
For the year ended June 30, 2024
Cost-Sharing Multiple-Employer Defined Pension Plan
Schedule of Pension Plan Contributions - Last 10 Fiscal Years Fiscal Year Ended 2015 2016 2017 2018
Actuarially determined contribution $ 2,006,277 $ 2,590,752 $ 9,882,141 $ 3,160,073 Contributions in relation to actuarially
deemed contributions (2,006,277) (2,590,752) (9,882,141) (3,160,073) Contribution deficiency (excess) $ - $ - $ - $ -
Covered payroll $ 11,452,614 $ 12,319,737 $ 12,023,939 $ 13,968,233 Contributions as a percentage of covered
payroll 17.52% 21.03% 82.19% 22.62%
Notes to Schedule
Valuation date: 6/30/2012 6/30/2013 6/30/2014 6/30/2015 Methods and assumptions used to determine contribution rates:

Actuarial cost method Entry age
Amortization method Level percentage of payroll, closed Remaining amortization period 15 years
Asset valuation method 5-year smoothed market
Inflation 2.30%
Salary increases Depending on age, service, and type of employement Investment rate of return 6.80%
Mortality Derived using CalPERS Membership Data
Post Retirement Benefit Increase Contract COLA up to 2.30% until Purchasing Power Protection Allowance Floor on Purchasing Power applies, 2.30% thereafter 98 582
Agenda Item # 6.
2019 2020 2021 2022 2023 2024
$ 3,580,122 $ 4,318,698 $ 4,789,774 $ 7,247,286 $ 5,282,099 $ 5,368,386 (3,580,122) (4,318,698) (4,789,774) (7,247,286) (5,282,099) (5,368,386) $ - $ - $ - $ - $ - $ -
$ 13,890,298 $ 14,321,206 $ 15,476,410 $ 15,681,551 $ 16,258,354 $ 17,499,268

25.77% 30.16% 30.95% 46.22% 32.49% 30.68%
6/30/2016 6/30/2017 6/30/2018 6/30/2019 6/30/2020 6/30/2021 99 583
Agenda Item # 6.

City of Los Altos
Required Supplementary Information
For the year ended June 30, 2024
Retiree Healthcare OPEB Plan - Agent Multiple Employer
Schedule of Changes in the Net OPEB Liability and Related Ratios - Last 10 Fiscal Years* Measurement Date 6/30/2017 6/30/2018 6/30/2019 6/30/2020 Total OPEB Liability
Service cost 154,000 $ 158,000 $ 162,743 $ 195,973 $
Interest 223,000 207,000 238,629 231,856
Differences between expected and
actual experience - - (524,133) -
Assumption changes - 128,646 - -
Benefit payments (142,000) (134,000) (161,000) (117,894) Net change in the total OPEB liability 227,000 239,000 (155,115) 309,935 Total OPEB liability - beginning 2,987,000 3,214,000 3,453,000 3,297,885 Total OPEB liabilty - ending (a) 3,214,000 3,453,000 3,297,885 3,607,820 Plan Fiduciary Net Position
Contribution - employer 135,000 143,000 162,000 118,972 Net investment income 160,000 134,000 110,961 67,723
Administrative expense (2,000) (4,000) (1,387) (2,014)
Benefit payments (134,000) (142,000) (161,000) (117,894) Net change in plan fiduciary net position 131,000 159,000 110,574 66,787 Plan fiduciary net position - beginning 1,515,000 1,674,000 1,805,000 1,915,574 Plan fiduciary net position - ending (b) 1,805,000 1,674,000 1,915,574 1,982,361 Net OPEB liability/asset - ending (a) - (b) $ 1,540,000 $ 1,648,000 $ 1,382,311 $ 1,625,459 Plan fiduciary net position as a percentage of the total OPEB liability 52.1% 52.3% 58.1% 54.9%
Covered-employee payroll $ 12,546,000 $ 14,000,000 $ 15,000,000 $ 15,000,000 Net OPEB liability as a percentage of coveredemployee payroll 12.27% 11.77% 9.22% 10.84% * Fiscal year 2017 was the 1st year of implementation.
100
584
Agenda Item # 6.
6/30/2021 6/30/2022 6/30/2023
$ 201,852 $ 187,991 $ 193,160
252,731 214,597 232,221
(617,999) 645,945 -
(5,045) (64,903) -
(131,033) (125,513) (126,088)
(299,494) 277,075 880,335
3,607,820 3,308,326 3,585,401
3,308,326 3,585,401 4,465,736
132,024 1,626,491 127,466
545,286 (515,999) 225,479
(1,742) (1,737) (2,398)
(131,033) (125,513) (126,088)
544,535 983,242 224,459
1,982,361 2,526,896 3,510,138
2,526,896 3,510,138 3,734,597
$ 781,430 $ 75,263 $ 731,139

76.4% 97.9% 83.6%
$ 15,366,121 $ 16,416,717 $ 17,681,206

5.09% 0.46% 4.14%
101
585
Agenda Item # 6.

City of Los Altos
Required Supplementary Information
For the year ended June 30, 2024
Retiree Healthcare OPEB Plan - Agent Multiple Employer
Schedule of OPEB Contributions - Last 10 Fiscal Years*
Fiscal Year Ended June 30, 2018 2019 2020 2021
Actuarially determined contribution 304,000 $ 333,000 $ 333,000 $ 316,000 $ Contributions in relation to the actuarially
determined contribution 143,000 314,000 118,972 132,024 Contribution deficiency (excess) 161,000 $ 19,000 $ 214,028 $ 183,976 $ Covered employee payroll 14,000,000 $ 15,000,000 $ 15,000,000 $ 15,366,121 $ Contributions as a percentage of
covered employee payroll 1.0% 2.1% 0.8% 0.9%
*Fiscal year 2018 was the 1st year of implementation.

Notes to Schedule
Valuation Date
Actuarial cost method
Amortization method
Amortization period
Asset valuation method
Discount Rate
Inflation
Medical Trend
Mortality, Retirement, Disability, Termination
Mortality Improvement
PEMHCA Minimum Increases
Healthcare participation • 60%
• January 1, 2023
• Entry Age Normal, Level Percentage of Payroll
• Level percent of pay
• 10-year average fixed period for 2023/24
• Investment gains and losses spread over 5-year rolling period • 6.25%
• 2.50%
• Non-Medicare - 7.90% for 2026, decreasing to an ultimate rate of

3.45% in 2076 and later years
• Medicare (Non-Kaiser) - 6.90% for 2026, decreasing to an ultimate rate of 3.45% in 2076 and later years
• Medicare (Kaiser) - 5.65% for 2026, decreasing to an ultimate rate of

3.45% in 2076 and later years
• CalPERS 2000-2019 Experience Study
• Mortality Improvement Scale MP-2021
• 3.5% annually
102
586
Agenda Item # 6.
2022 2023 2024
$ 316,000 $ 174,000 $ 241,000
1,626,491 127,466 164,439
$ (1,310,491) $ 46,534 $ 76,561
$ 16,416,717 $ 17,681,206 $ 19,956,557

9.9% 0.7% 0.82%
103
587
Agenda Item # 6.

City of Los Altos
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual General Fund
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Property tax 32,460,344 $ 32,460,344 $ 34,410,697 $ 1,950,353 $ Sales tax 3,642,770 3,642,770 3,442,623 (200,147)
Utility users 2,770,650 2,770,650 3,517,438 746,788
Other tax 3,476,309 3,476,309 4,323,620 847,311
Licenses, permits and fees 4,627,484 4,627,484 5,440,479 812,995 Grants and donations - - 806,765 806,765
Charges for services 6,182,357 6,182,357 4,803,649 (1,378,708) Fines and forfeitures 147,100 147,100 322,309 175,209
Interest and rentals 308,455 308,455 2,463,994 2,155,539 Other 340,684 340,684 113,934 (226,750)
Total revenues 53,956,153 53,956,153 59,645,508 5,689,355 EXPENDITURES:

Current:

Public safety 23,539,466 23,539,466 22,062,151 1,477,315 Public works 6,411,542 6,411,542 5,489,877 921,665
Recreation 3,387,853 3,387,853 3,146,274 241,579
Community development 7,986,274 7,986,274 7,142,479 843,795 Admin / community development 10,602,483 10,602,483 9,985,875 616,608 Utility and sustainability 435,697 435,697 239,859 195,838 Capital improvements - - (34) 34
Total expenditures 52,363,315 52,363,315 48,066,481 4,296,834

REVENUES OVER (UNDER)
EXPENDITURES 1,592,838 1,592,838 11,579,027 9,986,189
OTHER FINANCING SOURCES (USES):

Transfers in 4,455,308 4,455,308 340,000 (4,115,308)
Transfers out (6,025,308) (6,025,308) (2,603,364) 3,421,944 Total other financing sources (uses) (1,570,000) (1,570,000) (2,263,364) (693,364) Net change in fund balances $ 22,838 $ 22,838 9,315,663 $ 9,292,825 FUND BALANCES:

Beginning of year 28,880,022
End of year $ 38,195,685
Budgeted Amounts
104
588
Agenda Item # 6.

City of Los Altos
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual In-Lieu Park Land
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 1,200,000 $ 1,200,000 $ 505,200 $ (694,800) Interest and rentals - - 405,057 405,057
Total revenues 1,200,000 1,200,000 910,257 (289,743)
OTHER FINANCING SOURCES (USES):

Transfers out (4,377,065) (4,377,065) (788,016) 3,589,049 Total other financing sources (uses) (4,377,065) (4,377,065) (788,016) 3,589,049 Net change in fund balances $ (3,177,065) $ (3,177,065) 122,241 $ 3,299,306 FUND BALANCES:

Beginning of year 7,920,808
End of year $ 8,043,049
Budgeted Amounts
105
589
Agenda Item # 6.

City of Los Altos
Notes to Required Supplementary Information
For the Year Ended June 30, 2024

BUDGET AND BUDGETARY ACCOUNTING
The City adopts a budget annually for General Fund, Special Revenue Funds, (except for the Storm Drain Deposits Fund), and Equipment Replacement Capital Projects Fund that is effective July 1 for the ensuing fiscal year.

From the effective date of the budget, which is adopted and controlled at the fund level, the amounts stated therein as proposed expenditures become appropriations to the various City departments. The City Council may amend the budget during the fiscal year. The City Manager is authorized to transfer budgeted amount between departments and line items within any fund to achieve a balanced budget; however, any revisions which alter the total expenditures of any fund must be approved by the City Council. Transfers between funds must be approved by the City Council. All appropriations lapse at year-end unless otherwise authorized by the City Council and the City Manager, except for capital improvement projects and open purchase order commitments for which appropriations endure until the project or obligation is completed.

Budgets are adopted on a basis consistent with generally accepted accounting principles except for capital projects funds, which are adopted on a project length basis, which means budgets are used until the project’s completion for the entire project amount.
106
590
Agenda Item # 6.

SUPPLEMENTARY INFORMATION
107
591
Agenda Item # 6.
5IJT
1BHF
-FGU
*OUFOUJPOBMMZ
#MBOL
108
592
Agenda Item # 6.

City of Los Altos
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Capital Projects
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Grants and donations 739,000 $ 739,000 $ 529,369 $ (209,631) $ Total revenues 739,000 739,000 529,369 (209,631)
EXPENDITURES:

Current:

Admin / community development 471,200 471,200 468,643 2,557 Capital improvements 20,869,494 20,869,494 2,344,783 18,524,711 Debt service:

Interest and fiscal charges - - 50 (50)
Total expenditures 21,340,694 21,340,694 2,813,476 18,527,218

REVENUES OVER (UNDER)
EXPENDITURES (20,601,694) (20,601,694) (2,284,107) 18,317,587 OTHER FINANCING SOURCES (USES):

Transfers in 8,562,000 8,562,000 1,650,143 (6,911,857)
Transfers out - - (500,000) (500,000)
Total other financing sources (uses) 8,562,000 8,562,000 1,150,143 (7,411,857) Net change in fund balances $ (12,039,694) (12,039,694) $ (1,133,964) 10,905,730 $ FUND BALANCES:

Beginning of year 11,899,296
End of year $ 10,765,332
Budgeted Amounts
109
593
Agenda Item # 6.

City of Los Altos
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Los Altos Community Center Lease
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Property tax $ - $ - $ - $ -
Total revenues - - - -
EXPENDITURES:

Debt service:

Principal 423,340 423,340 423,340 -
Interest and fiscal charges 198,751 198,751 198,750 1
Total expenditures 622,091 622,091 622,090 1

REVENUES OVER (UNDER)
EXPENDITURES (622,091) (622,091) (622,090) 1
OTHER FINANCING SOURCES (USES):

Transfers in 622,090 622,090 622,091 1
Total other financing sources (uses) 622,090 622,090 622,091 1 Net change in fund balances $ (1) $ (1) 1 $ 2
FUND BALANCES:

Beginning of year, as previously presented -
Prior period adjustments 1
Beginning of year, as restated 1
End of year $ 2
Budgeted Amounts
110
594
Agenda Item # 6.

City of Los Altos
Nonmajor Governmental Funds
For the Year Ended June 30, 2024
Special Revenue Funds
Vehicle Impound Fund
To account for revenues collected from arrest and towing fees that are dedicated for public safety purposes.

Supplemental Law Enforcement Fund
To account for revenues from the Citizen's Option for Public Safety Program in support of additional frontline law enforcement services.

Gas Tax Funds
To account for the revenues received from the State gas taxes under the provision of the Streets and Highways Codes.

These revenues are restricted to uses related to construction and improvements, an maintenance and repair of local streets.

Proposition 1b Fund
To account for the allocated bond fund amount from the State under the Proposition 1B provisions.

Storm Drain Deposits Fund
To account for fees collected from new subdivision development. All funds are restricted to construction and improvement of the storm drain system.

Downtown Parking Fund
To account for revenues received from the lease of the public parking plazas and in-lieu program fees. The revenues are dedicated for the construction and improvement of downtown parking facilities.

Traffic Impact Fee Fund
To account for revenues received from development. The revenues are dedicated for transportation improvements within the City.

Estate Donation Fund
To account for donations received that are dedicated for purposes specified by the donors.

TDA Fund
To account for State Transportation Development Act, Article 3 funds for bike route and pedestrian facilities improvements.

PEG Fund
To account for fees collected by local Cable Television franchise. All funds are restricted for public education and government access programming.
111
595
Agenda Item # 6.

City of Los Altos
Nonmajor Governmental Funds
For the Year Ended June 30, 2024
(Continued)
Special Revenue Funds, Continued
Vehicle Registration Fees Fund
To account for fees collected by the Department of Motor Vehicles from registrations in Santa Clara County. All funds are restricted to street projects.

SB 1 Road Maintenance Rehabilitation Fund
To account for revenues received from the State Streets and Highways Codes. These revenues are restricted to address deferred maintenance on the State Highway System and the local street and road system.

Public Art Fund
To account for fees collected from private development projects. The fund is restricted to public art acquisition, placement, and maintenance.

AB-1379 Fund
To account for fees collected through Business License. Under the AB1379, the local jurisdiction allows to remain 90% of the AB1379 fees for Certified Access Specialist (CASp) certification and training. Restricted by State Statute Capital Projects Fund
Equipment Replacement Fund
To account for the revenues and expenditures related to the replacement of certain City equipment and vehicles.

Debt Service Fund
General Debt Service
To account for the accumulation of revenues for periodic payment of principal and interest on Certificates of Participation and related authorized costs.
112
596
Agenda Item # 6.
5IJT
1BHF
-FGU
*OUFOUJPOBMMZ
#MBOL
113
597
Agenda Item # 6.

City of Los Altos
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and investments $ - $ 118,722 $ 953,362 $ -
Restricted cash and investments - - - -
Receivables, net of allowance for uncollectibles:

Accounts - - - -
Total assets $ - $ 118,722 $ 953,362 $ -

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable $ - $ - $ - $ -
Due to other funds 45,873 - - -
Unearned Revenue - - - -
Total liabilities 45,873 - - -
Fund Balances:

Restricted:

Debt service
Special revenue programs and projects - 118,722 953,362 - Assigned - - - -
Unassigned (45,873) - - -
Total fund balances (45,873) 118,722 953,362 -
Total liabilities, deferred inflows of
resources and fund balances $ - $ 118,722 $ 953,362 $ - Special Revenue Funds
Vehicle
Impound
Supplemental Law
Enforcement Gas Tax
Proposition
1B
114
598
Agenda Item # 6.
$ 1,013,792 56,086 $ - $ 18,636 $ 616 $ 310,014 $
- - - - - -
- 20,860 - - - -
$ 56,086 $ 1,034,652 $ - $ 18,636 $ 616 $ 310,014
$ - $ - $ - $ - $ - $ -
- - 155,572 - - -
- 7,207 - - - -
- 7,207 155,572 - - -
56,086 1,027,445 - 18,636 616 310,014
- - - - - -
- - (155,572) - - -
56,086 1,027,445 (155,572) 18,636 616 310,014
$ 56,086 $ 1,034,652 $ - $ 18,636 $ 616 $ 310,014
Special Revenue Funds
Storm
Drain
Deposits
Downtown
Parking
Traffic
Impact Fee
Estate
Donation TDA PEG
115
599
Agenda Item # 6.

City of Los Altos
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and investments $ 1,141,614 $ 1,092,774 $ 452,080 $ 104,569 Restricted cash and investments - - - -
Receivables, net of allowance for uncollectibles:

Accounts - - - -
Total assets $ 1,141,614 $ 1,092,774 $ 452,080 $ 104,569

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable $ - $ - $ - $ -
Due to other funds - - - -
Unearned Revenue - - - -
Total liabilities - - - -
Fund Balances:

Restricted:

Debt service
Special revenue programs and projects 1,141,614 1,092,774 452,080 104,569 Assigned - - - -
Unassigned - - - -
Total fund balances 1,141,614 1,092,774 452,080 104,569 Total liabilities, deferred inflows of
resources and fund balances $ 1,141,614 $ 1,092,774 $ 452,080 $ 104,569 Special Revenue Funds
Vehicle
Registration
Fees
SB1 Road
Maintenance
Rehabilitation Public Art AB-1379
116
600
Agenda Item # 6.

Capital Project
Fund Debt Service Funds
Total Nonmajor
Governmental
Funds
$ 205,628 1,212,035 $ 6,679,928 $
173,523 - 173,523
- - 20,860
$ 379,151 1,212,035 $ 6,874,311 $
$ - 148,526 $ 148,526 $
- - 201,445
- - 7,207
- 148,526 357,178
379,151 379,151
- - 5,275,918
- 1,063,509 1,063,509
- - (201,445)
379,151 1,063,509 6,517,133
$ 379,151 1,212,035 $ 6,874,311 $
Equipment
Replacement General
117
601
Agenda Item # 6.

City of Los Altos
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds
For the year ended June 30, 2024
REVENUES:

Licenses, permits and fees $ - $ - $ - $ -
Intergovernmental - 100,000 864,073 -
Grants and donations - - - -
Charges for services - - - -
Fines and forfeitures 17,811 - - -
Interest and rentals - - 16,964 -
Other - - - -
Total revenues 17,811 100,000 881,037 -
EXPENDITURES:

Current:

Admin / community development 49,542 - - -
Capital improvements - - - -
Debt service:

Principal - - - -
Interest and fiscal charges - - - -
Total expenditures 49,542 - - -

REVENUES OVER (UNDER)
EXPENDITURES (31,731) 100,000 881,037 -
OTHER FINANCING SOURCES (USES):

Transfers in - - - -
Transfers out - (340,000) - -
Total other financing sources (uses) - (340,000) - -
Net change in fund balances (31,731) (240,000) 881,037 - FUND BALANCES:

Beginning of year (14,142) 358,722 72,325 -
Prior period adjustments - - - -
Beginning of year, as restated (14,142) 358,722 72,325 - End of year $ (45,873) $ 118,722 $ 953,362 $ -
Special Revenue Funds
Vehicle
Impound
Supplemental Law
Enforcement Gas Tax
Proposition
1B
118
602
Agenda Item # 6.
$ 44,240 - $ - $ - $ - $ - $
- - - - - -
- - - - - -
- - 43,733 - - 63,930
- - - - - -
- 73,921 36 877 (46) 12,329
- 261 - - - -
- 118,422 43,769 877 (46) 76,259
- 31,724 - - - -
- - - - - -
- - - - - -
- - - - - -
- 31,724 - - - -
- 86,698 43,769 877 (46) 76,259
- - - - - -
- - - - - -
- - - - - -
- 86,698 43,769 877 (46) 76,259
56,086 940,747 (199,341) 17,759 662 233,755
- - - - - -
56,086 940,747 (199,341) 17,759 662 233,755
$ 56,086 $ 1,027,445 $ (155,572) $ 18,636 $ 616 $ 310,014 Special Revenue Funds
Storm
Drain
Deposits
Downtown
Parking
Traffic
Impact Fee
Estate
Donation TDA PEG
119
603
Agenda Item # 6.

City of Los Altos
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds
For the year ended June 30, 2024
REVENUES:

Licenses, permits and fees $ - $ - $ - $ 11,872
Intergovernmental - 801,112 - -
Grants and donations 229,865 - - -
Charges for services - - 18,449 -
Fines and forfeitures - - - -
Interest and rentals 42,224 27,707 - -
Other - - - -
Total revenues 272,089 828,819 18,449 11,872
EXPENDITURES:

Current:

Admin / community development - - - -
Capital improvements - - - -
Debt service:

Principal - - - -
Interest and fiscal charges - - - -
Total expenditures - - - -

REVENUES OVER (UNDER)
EXPENDITURES 272,089 828,819 18,449 11,872
OTHER FINANCING SOURCES (USES):

Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances 272,089 828,819 18,449 11,872 FUND BALANCES:

Beginning of year 869,525 263,955 433,631 92,697
Prior period adjustments - - - -
Beginning of year, as restated 869,525 263,955 433,631 92,697 End of year $ 1,141,614 $ 1,092,774 $ 452,080 $ 104,569 Special Revenue Funds
Vehicle
Registration
Fees
SB1 Road
Maintenance
Rehabilitation Public Art AB-1379
120
604
Agenda Item # 6.

Special Revenue Capital Projects
Fund Fund
Total Nonmajor
Governmental
Funds
$ - $ - $ - $ - $ 56,112
- - - - 1,765,185
- - - - 229,865
- - - - 126,112
- - - - 17,811
- - (4,489) - 169,523
- - - - 261
- - (4,489) - 2,364,869
- 193,864 - - 275,130
- 348,455 - - 348,455
- - 140,000 - 140,000
- - 16,643 - 16,643
- 542,319 156,643 - 780,228
- (542,319) (161,132) - 1,584,641
- 1,220,000 165,925 - 1,385,925
- (246,779) - - (586,779)
- 973,221 165,925 - 799,146
- 430,902 4,793 - 2,383,787
- 632,607 374,358 1 4,133,347
- - - (1) (1)
- 632,607 374,358 - 4,133,346
$ - $ 1,063,509 $ 379,151 $ - $ 6,517,133
Debt Service Funds
Equipment
Replacement General
Los Altos
Community Center
Lease
Measure B
Fund
121
605
Agenda Item # 6.

City of Los Altos
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Vehicle Impound
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Fines and forfeitures $ 15,000 $ 15,000 $ 17,811 $ 2,811 Total revenues 15,000 15,000 17,811 2,811
EXPENDITURES:

Current:

Admin / community development - - 49,542 (49,542)
Total expenditures - - 49,542 (49,542)
Net change in fund balances $ 15,000 $ 15,000 (31,731) $ (46,731) FUND BALANCES:

Beginning of year (14,142)
End of year $ (45,873)
Budgeted Amounts
122
606
Agenda Item # 6.

City of Los Altos
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Supplemental Law Enforcement
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 130,000 $ 130,000 $ 100,000 $ (30,000) Total revenues 130,000 130,000 100,000 (30,000)
OTHER FINANCING SOURCES (USES):

Transfers out (130,000) (130,000) (340,000) (210,000)
Total other financing sources (uses) (130,000) (130,000) (340,000) (210,000) Net change in fund balances $ - $ - (240,000) $ (240,000) FUND BALANCES:

Beginning of year 358,722
End of year $ 118,722
Budgeted Amounts
123
607
Agenda Item # 6.

City of Los Altos
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Gas Tax
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 832,857 $ 832,857 $ 864,073 $ 31,216 Interest and rentals - - 16,964 16,964
Total revenues 832,857 832,857 881,037 48,180
Net change in fund balances $ 832,857 $ 832,857 881,037 $ 48,180 FUND BALANCES:

Beginning of year 72,325
End of year $ 953,362
Budgeted Amounts
124
608
Agenda Item # 6.

City of Los Altos
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Proposition 1B
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Net change in fund balances $ - $ - $ - $ -
FUND BALANCES:

Beginning of year -
End of year $ -
Budgeted Amounts
125
609
Agenda Item # 6.

City of Los Altos
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Storm Drain Deposits
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Net change in fund balances $ - $ - $ - $ -
FUND BALANCES:

Beginning of year 56,086
End of year $ 56,086
Budgeted Amounts
126
610
Agenda Item # 6.

City of Los Altos
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Downtown Parking
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Licenses, permits and fees $ 40,000 $ 40,000 $ 44,240 $ 4,240 Interest and rentals 11,914 11,914 73,921 62,007
Other 15,000 15,000 261 (14,739)
Total revenues 66,914 66,914 118,422 51,508
EXPENDITURES:

Current:

Admin / community development - - 31,724 (31,724)
Total expenditures - - 31,724 (31,724)
Net change in fund balances $ 66,914 $ 66,914 86,698 $ 19,784 FUND BALANCES:

Beginning of year 940,747
End of year $ 1,027,445
Budgeted Amounts
127
611
Agenda Item # 6.

City of Los Altos
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Traffic Impact Fee
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Charges for services $ 50,000 $ 50,000 $ 43,733 $ (6,267) Interest and rentals - - 36 36
Total revenues 50,000 50,000 43,769 (6,231)
Net change in fund balances $ 50,000 $ 50,000 43,769 $ (6,231) FUND BALANCES:

Beginning of year (199,341)
End of year $ (155,572)
Budgeted Amounts
128
612
Agenda Item # 6.

City of Los Altos
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Estate Donation
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Interest and rentals $ - $ - $ 877 $ 877
Total revenues - - 877 877
Net change in fund balances $ - $ - 877 $ 877
FUND BALANCES:

Beginning of year 17,759
End of year $ 18,636
Budgeted Amounts
129
613
Agenda Item # 6.

City of Los Altos
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual TDA
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Grants and donations $ 46,000 $ 46,000 $ - $ (46,000)
Interest and rentals - - (46) (46)
Total revenues 46,000 46,000 (46) (46,046)
Net change in fund balances $ 46,000 $ 46,000 (46) $ (46,046) FUND BALANCES:

Beginning of year 662
End of year $ 616
Budgeted Amounts
130
614
Agenda Item # 6.

City of Los Altos
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual PEG
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Charges for services $ 97,000 $ 97,000 $ 63,930 $ (33,070) Interest and rentals - - 12,329 12,329
Total revenues 97,000 97,000 76,259 (20,741)
Net change in fund balances $ 97,000 $ 97,000 76,259 $ (20,741) FUND BALANCES:

Beginning of year 233,755
End of year $ 310,014
Budgeted Amounts
131
615
Agenda Item # 6.

City of Los Altos
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Vehicle Registration Fees
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Grants and donations $ - $ - $ 229,865 $ 229,865
Interest and rentals - - 42,224 42,224
Total revenues - - 272,089 272,089
Net change in fund balances $ - $ - 272,089 $ 272,089
FUND BALANCES:

Beginning of year 869,525
End of year $ 1,141,614
Budgeted Amounts
132
616
Agenda Item # 6.

City of Los Altos
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual SB1 Road Maintenance Rehabilitation
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 782,816 $ 782,816 $ 801,112 $ 18,296 Interest and rentals - - 27,707 27,707
Total revenues 782,816 782,816 828,819 46,003
Net change in fund balances $ 782,816 $ 782,816 828,819 $ 46,003 FUND BALANCES:

Beginning of year 263,955
End of year $ 1,092,774
Budgeted Amounts
133
617
Agenda Item # 6.

City of Los Altos
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Public Art
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Charges for services $ 500,000 $ 500,000 $ 18,449 $ (481,551) Total revenues 500,000 500,000 18,449 (481,551)
Net change in fund balances $ 500,000 $ 500,000 18,449 $ (481,551) FUND BALANCES:

Beginning of year 433,631
End of year $ 452,080
Budgeted Amounts
134
618
Agenda Item # 6.

City of Los Altos
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual AB-1379
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Licenses, permits and fees $ - $ - $ 11,872 $ 11,872
Total revenues - - 11,872 11,872
Net change in fund balances $ - $ - 11,872 $ 11,872
FUND BALANCES:

Beginning of year 92,697
End of year $ 104,569
Budgeted Amounts
135
619
Agenda Item # 6.

City of Los Altos
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Equipment Replacement
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
EXPENDITURES:

Current:

Admin / community development $ 181,200 $ 181,200 $ 193,864 $ (12,664) Capital improvements 832,252 832,252 348,455 483,797
Total expenditures 1,013,452 1,013,452 542,319 471,133
OTHER FINANCING SOURCES (USES):

Transfers in 1,000,000 1,000,000 1,220,000 220,000
Transfers out (247,000) (247,000) (246,779) 221
Total other financing sources (uses) 753,000 753,000 973,221 220,221 Net change in fund balances $ (260,452) $ (260,452) 430,902 $ 691,354 FUND BALANCES:

Beginning of year 632,607
End of year $ 1,063,509
Budgeted Amounts
136
620
Agenda Item # 6.

City of Los Altos
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Debt Service General
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Interest and rentals $ - $ - $ (4,489) $ (4,489)
Total revenues - - (4,489) (4,489)
EXPENDITURES:

Debt service:

Principal 140,000 140,000 140,000 -
Interest and fiscal charges 25,925 25,925 16,643 9,282
Total expenditures 165,925 165,925 156,643 9,282

REVENUES OVER (UNDER)
EXPENDITURES (165,925) (165,925) (161,132) 4,793
OTHER FINANCING SOURCES (USES):

Transfers in 169,975 169,975 165,925 (4,050)
Total other financing sources (uses) 169,975 169,975 165,925 (4,050) Net change in fund balances $ 4,050 $ 4,050 4,793 $ 743 FUND BALANCES:

Beginning of year 374,358
End of year $ 379,151
Budgeted Amounts
137
621
Agenda Item # 6.
5IJT
1BHF
-FGU
*OUFOUJPOBMMZ
#MBOL
138
622
Agenda Item # 6.

City of Los Altos
Internal Service Funds
For the Year Ended June 30, 2024
Internal Service Funds are used to account for the financing of goods and services provided by one City department or agency to other departments or agencies of the City, or to other government units on a costreimbursement basis (including depreciation).

Dental Reimbursement
To account for costs of the City's self-insurance dental program. Funds are provided primarily from charges to departments.

Unemployment Insurance
To account for the unemployment insurance premiums and claims made against the City. Funds are provided primarily from charges to departments.

Workers’ Compensation Insurance
To account for the premium costs and self-insured claim losses made against the City for workers compensation. Funds are provided primarily from charges to departments.

Liability Insurance
To account for the premium costs and self-insured claim losses made against the City for property-related and general liability. Funds are provided primarily from charges to departments.

PERS & OPEB Reserve
To account for the CalPERS pension and retiree health payments. Funds are provided primarily from charges to departments.
139
623
Agenda Item # 6.
5IJT
1BHF
-FGU
*OUFOUJPOBMMZ
#MBOL
140
624
Agenda Item # 6.

City of Los Altos
Combining Statement of Net Position
Internal Service Funds
June 30, 2024
Totals
ASSETS
Current Assets:

Cash and investments 328,545 $ 75,907 $ 5,304,149 $ 1,209,225 $ 1,048,384 $ 7,966,210 $ Accounts receivable - - 10,236 142,244 - 152,480
Total assets 75,907 328,545 5,314,385 1,351,469 1,048,384 8,118,690

LIABILITIES
Current liabilities:

Accounts payable - - 23,000 112,427 135,427 -
Claims and judgements - current - 876,032 - 231,050 1,107,082 - Total current liabilities - 899,032 - 343,477 1,242,509 - Noncurrent liabilities:

Claims and judgments - 3,076,873 - 226,908 3,303,781 -
Total noncurrent liabilities - 3,076,873 - 226,908 3,303,781 - Total liabilities - 3,975,905 - 570,385 4,546,290 -

NET POSITION
Unrestricted 328,545 75,907 1,338,480 781,084 1,048,384 3,572,400 Total net position $ 328,545 $ 75,907 $ 1,338,480 $ 781,084 $ 1,048,384 $ 3,572,400 Dental
Reimbursement

PERS & OPEB
Reserve
Liability
Insurance
Workers'
Compensation
Insurance
Unemployment
Insurance
141
625
Agenda Item # 6.

City of Los Altos
Combining Statement of Revenues, Expenses and Changes in Net Position Internal Service Funds
For the year ended June 30, 2024
Totals
OPERATING REVENUES:

Charges for services $ - 489,602 $ - $ 1,445,403 $ 3,090,590 $ 5,025,595 $ Total operating revenues - 489,602 - 1,445,403 3,090,590 5,025,595 OPERATING EXPENSES:

Outside services - - - - 3,093,520 3,093,520
Claims and insurance 11,595 386,310 911,662 1,398,816 - 2,708,383 Administration - - 75,114 - - 75,114
Total operating expenses 11,595 386,310 986,776 1,398,816 3,093,520 5,877,017 Operating income (loss) (11,595) 103,292 (986,776) 46,587 (2,930) (851,422) CONTRIBUTIONS AND TRANSFERS:

Transfers in - 200,000 - 500,000 500,000 1,200,000
Total contributions and transfers - 200,000 - 500,000 500,000 1,200,000 Change in net position 303,292 (11,595) (986,776) 546,587 497,070 348,578 NET POSITION:

Beginning of year 25,253 87,502 2,325,256 234,497 551,314 3,223,822 End of year $ 328,545 $ 75,907 $ 1,338,480 $ 781,084 $ 1,048,384 $ 3,572,400 Dental
Reimbursement
Unemployment
Insurance
Workers'
Compensation
Insurance
Liability
Insurance

PERS & OPEB
Reserve
142
626
Agenda Item # 6.

City of Los Altos
Combining Statement of Cash Flows
Internal Service Funds
For the year ended June 30, 2024
Totals
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash received from other funds 489,602 $ - $ (335) $ 1,369,649 $ 3,090,590 $ $ 4,949,506 Cash payments to suppliers for goods and services (386,310) (11,595) (96,203) 112,427 (3,093,520) (3,475,201) Cash payment to employees for services - - - - - -
Cash payment to claimants - - - - - -
Insurance premiums, settlements and rebates - (775,501) - (1,357,875) (2,133,376) - Net cash provided by (used in) operating activities 103,292 (11,595) (872,039) 124,201 (2,930) (659,071) CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:

Transfers from (to) other funds 200,000 - 500,000 - 500,000 1,200,000 Net cash provided by (used in)
noncapital financing activities 200,000 - 500,000 - 500,000 1,200,000 Net cash flows 303,292 (11,595) (872,039) 624,201 497,070 540,929 CASH AND INVESTMENTS - Beginning of year 25,253 87,502 6,176,188 585,024 551,314 7,425,281 CASH AND INVESTMENTS - End of year $ 328,545 $ 75,907 $ 5,304,149 $ 1,209,225 $ 1,048,384 $ 7,966,210

RECONCILIATION OF OPERATING INCOME (LOSS) TO NET
CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES:

Operating income (loss) $ 103,292 $ (11,595) $ (986,776) $ 46,587 $ (2,930) $ (851,422) Adjustments to reconcile operating income (loss) to
net cash provided by (used in) operating activities:

Change in assets and liabilities:

Receivables, net - - (335) (75,754) (76,089) -
Accounts payable and other accrued expenses - (21,089) - 112,427 91,338 - Claims and judgments - - 136,161 40,941 177,102 -
Net cash provided by (used in) operating activities $ 103,292 $ (11,595) $ (872,039) $ 124,201 $ (2,930) $ (659,071) Workers'
Compensation
Insurance
Unemployment
Insurance
Dental
Reimbursement

PERS & OPEB
Reserve
Liability
Insurance
143
627
Agenda Item # 6.
5IJT
1BHF
-FGU
*OUFOUJPOBMMZ
#MBOL
144
628
Agenda Item # 6.

City of Los Altos
Custodial Funds
For the Year Ended June 30, 2024
Blue Oak Lane Sewer
This fund accounts for the accumulation of resources for payment of the debt service and installation of sanitary sewer systems on Blue Oak Lane funded via November 2009 limited obligation assessment district bonds. The revenue is derived from the special assessment levied to property owners within that improvement district.
145
629
Agenda Item # 6.
5IJT
1BHF
-FGU
*OUFOUJPOBMMZ
#MBOL
146
630
Agenda Item # 6.

City of Los Altos
Combining Statement of Fiduciary Net Position
Custodial Funds
For the year ended June 30, 2024
Total
Custodial
Funds
ASSETS
Cash and investments $ - 44,192 $ - $ 44,192 $
Restricted cash and investments 48,250 - - 48,250
Total assets - 92,442 - 92,442

LIABILITIES
Accounts payable 1,127 - - 1,127
Total liabilities - 1,127 - 1,127

NET POSITION
Restricted for:

Improvement district 91,315 - - 91,315
Total Net Position $ 91,315 $ - $ - $ 91,315
Blue Oak Lane
Sewer
Avalon Dr. Curb
& Gutter
Raymundo Curb
& Gutter
147
631
Agenda Item # 6.

City of Los Altos
Combining Statement of Changes in Fiduciary Net Position Custodial Funds
For the year ended June 30, 2024
Total
Custodial
Funds
ADDITIONS:

Fee collections $ - 54,154 $ - $ 54,154 $
Total additions - 54,154 - 54,154
DEDUCTIONS:

Distributions 53,571 - - 53,571
Total deductions - 53,571 - 53,571
Change in net position - 583 - 583
NET POSITION:

Beginning of year 90,732 - - 90,732
End of year 91,315 $ - $ - $ 91,315 $
Blue Oak Lane
Sewer
Avalon Dr. Curb
& Gutter
Raymundo Curb
& Gutter
148
632
Agenda Item # 6.

STATISTICAL SECTION
This part of the City’s Annual Comprehensive Financial Report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the City’s overall financial health. In contrast to the financial section, the statistical section information is not subject to independent audit.

Financial Trends
These schedules contain trend information to help the reader understand how the City’s financial performance and well-being have changed over time:

1. Net Position by Component

2. Changes in Net Position

3. Fund Balances of Governmental Funds

4. Changes in Fund Balances of Governmental Funds
Revenue Capacity
These schedules contain information to help the reader assess the City’s most significant local revenue source, the property tax:

1. Tax Revenues by Source, Governmental Funds

2. Assessed Value of Taxable Property

3. Assessed Value of Property by Use Code

4. Property Tax Dollar by Break Down

5. Property Tax Dollars by Recipient Group

6. Direct and Overlapping Tax Rates

7. Principal Property Taxpayers

8. Property Tax Levies and Collections
Debt Capacity
These schedules present information to help the reader assess the affordability of the City’s current levels of outstanding debt and the City’s ability to issue additional debt in the future:

1. Ratios of Outstanding Debt by Type

2. Schedule of Direct and Overlapping Bonded Debt

3. Legal Debt Margin
Demographic and Economic Information
These schedules offer demographic and economic indicators to help the reader understand the environment within which the City’s financial activities take place:

1. Demographic Statistics

2. Principal Employers
Operating Information
These schedules contain service and infrastructure data to help the reader understand how the information in the City’s financial report relates to the services the City provides and the activities it performs:

1. Full-Time Equivalent City Employees by Function/Program

2. Full-Time Equivalent City Employees

3. Operating Indicators by Function/Program

4. Capital Asset Statistics by Function/Program

5. Trust and Agency Debt Administration
Sources
Unless otherwise noted, the information in these schedules is derived from the Annual Comprehensive Financial Reports for the relevant year.
151
ng Deb
ct and Overla ct and Over
argin
d Economic Information omic Information
es offer demographic and econ demographic and eco
City’s financial nancial activities take p activities ta Demographic Statistics aphic Statistics

2. Principal Employer ncipal Employ s
Operating Information
These schedules contain s These schedules c
City’s financial report r inancial repor

1. Full-Time ll-T

2. Full-Tim Full-T

3. Oper

4. C
2/6/2025sec
al performance and rmance
s most significant local revenu significant local reve
n to help the reader assess help the reader ass
o issue additional debt in issue additional debt in
onded Deb ded De
149
633
Agenda Item # 6.
5IJT
1BHF
-FGU
*OUFOUJPOBMMZ
#MBOL
150
634
Agenda Item # 6.

City of Los Altos
Net Position by Component
Last Ten Fiscal Years
(accrual basis of accounting; amounts expressed in thousands) 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Governmental activities
Net investment in capital assets $ 49,079 $ 53,409 $ 54,725 $ 61,525 $ 67,611 $ 80,869 $ 95,463 $ 96,866 $ 102,685 $ 102,178 Restricted 17,815 14,447 11,498 10,620 11,381 15,365 24,021 14,427 11,635 13,593 Unrestricted 10,746 15,583 24,047 20,429 21,733 5,216 (11,750) (4,855) 11,125 17,547 $ 77,640 $ 83,439 $ 90,270 $ 92,574 $ 100,725 $ 101,450 $ 107,734 $ 106,438 $ 125,445 $ 133,319 Business-type activities
Net investment in capital assets $ 8,662 $ 8,726 $ 8,403 $ 9,450 $ 11,239 $ 12,288 $ 14,650 $ 15,356 $ 15,873 $ 16,396 Unrestricted 8,472 11,259 11,907 12,644 13,135 15,500 15,510 14,927 14,910 15,639 $ 17,134 $ 19,985 $ 20,310 $ 22,094 $ 24,374 $ 27,788 $ 30,160 $ 30,283 $ 30,783 $ 32,035 Primary government
Net investment in capital assets $ 57,741 $ 62,135 $ 63,128 $ 70,975 $ 78,850 $ 93,157 $ 110,113 $ 112,222 $ 118,558 $ 118,574 Restricted 17,815 14,447 11,498 10,620 11,381 15,365 24,021 14,427 11,635 13,594 Unrestricted 19,218 26,842 35,954 33,073 34,868 20,716 3,760 10,072 26,035 33,186 Total primary government net position $ 94,774 $ 103,424 $ 110,580 $ 114,668 $ 125,099 $ 129,238 $ 137,894 $ 136,721 $ 156,228 $ 165,354 Source:

City of Los Altos Finance Department
Note:
(a) The City implemented the provisions of GASB Statement 63 in fiscal year 2013, which replaced the term "Net Assets" with the term "Net Position"

FISCAL YEAR
Total governmental activities net position
Total business-type activities net position
$-
$20
$40
$60
$80
$100
$120
$140
$160
$180
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2022-23 Capital Assets
Unrestricted
Net Assets
151
635
Agenda Item # 6.

City of Los Altos
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting; amounts expressed in thousands) 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Expenses
Governmental activities:

Public safety 15,636$ 15,791$ 15,224$ 19,928$ 18,945$ 21,217$ 21,384$ 23,843$ 18,273$ 23,113$ Public works 7,058 5,816 7,832 6,217 6,534 7,659 4,741 11,494 7,436 8,666 Recreation 2,976 2,744 2,613 3,402 3,061 3,235 2,584 2,942 2,928 3,757 Community development 4,590 5,758 4,243 6,440 5,547 6,596 7,004 7,636 5,784 7,382 Admin/Community services 4,002 4,882 4,411 5,687 5,905 9,806 8,282 14,265 9,094 13,163 Interest on long-term activities 68 63 51 64 51 40 245 307 238 215 Total governmental activities expenses 34,330 35,054 34,374 41,738 40,043 48,553 44,240 60,487 43,753 56,296 Business-type activities:

Sewer 4,789 4,607 6,754 4,970 5,273 5,527 5,268 6,900 7,087 8,174 Solid waste 347 376 438 461 465 426 394 1,092 2,151 1,848 Total Business-type activities expenses 5,351 4,983 7,193 5,432 5,738 5,953 5,662 7,992 9,239 10,022 Total primary government expenses 39,681$ 40,037$ 41,567$ 47,170$ 45,781$ 54,506$ 49,902$ 68,479$ 52,991$ 66,318$ Program Revenues
Governmental activities:

Charges for services:

Public safety 898$ 462$ 363$ 330$ 488$ 324$ 202$ 396$ 1,301$ 619$ Public works 33 55 42 51 51 48 59 9 52 107
Recreation 2,167 2,123 2,070 2,021 1,963 847 271 1,139 1,417 1,489 Community development 3,625 3,412 3,112 4,589 4,027 3,498 5,793 9,063 7,942 6,310 Admin/Community services 954 1,033 1,082 950 753 1,200 954 47 219 265 Operating grants and contributions:

Public safety 109 437 392 409 401 188 4,140 4,655 606 330 Public works 504 336 262 298 286 420 379 427 482 486
Recreation - 2 5 5 5 - - - - -
Community development 343 8 148 170 - - 306 1 - -
Capital grants and contributions:

Public works 498 1,522 807 641 806 1,856 1,778 839 2,218 2,006 Community development 30 7 - 62 - - 31 - - 7
Total governmental activities program revenues 9,161 9,397 8,283 9,526 8,780 8,381 13,913 16,576 14,236 11,619

FISCAL YEAR
152
636
Agenda Item # 6.

City of Los Altos
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting; amounts expressed in thousands) 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24

FISCAL YEAR
Business-type activities:

Charges for services:

Sewer 6,328$ 6,986$ 6,703$ 6,369$ 6,467$ 7,942$ 7,126$ 8,282$ 8,849$ 10,410$ Solid waste 786 752 774 812 841 847 861 929 979 952
Storm drain 2 - - - - - - - - -
Total business-type activities program revenues 7,116 7,738 7,477 7,181 7,308 8,789 7,987 9,211 9,829 11,362 Total primary government program revenues 16,277$ 17,135$ 15,760$ 16,707$ 16,088$ 17,170$ 21,900$ 25,787$ 24,065$ 22,981$ Net (expense)/revenue:

Governmental activities (25,170)$ (25,657)$ (26,091)$ (32,212)$ (31,263)$ (40,172)$ (30,327)$ (43,911)$ (29,517)$ (44,677)$ Business-type activities 1,766 2,755 284 1,749 1,570 2,836 2,325 1,219 590 1,340 Total primary government net (expense)/revenues (23,404)$ (22,902)$ (25,807)$ (30,463)$ (29,693)$ (37,336)$ (28,002)$ (42,692)$ (28,927)$ (43,337)$ General Revenues and Other Changes in Net Position
Governmental activities:

Taxes:

Property taxes 17,480$ 18,776$ 19,863$ 21,429$ 23,792$ 25,787$ 28,464$ 30,086$ 32,644$ 34,411$ Sales taxes 2,943 3,196 3,278 3,244 3,461 3,373 2,996 3,738 3,686 3,442 Utility users taxes 2,523 2,672 2,680 2,732 2,744 2,839 2,917 3,094 3,215 3,517 Other taxes 3,732 3,909 4,330 4,535 4,514 3,598 2,304 3,546 4,110 4,324 Franchise fees 1,808 2,029 2,083 2,207 2,222 2,287 2,215 2,339 2,516 2,612 Interest income 200 438 233 320 2,226 2,595 173 (1,342) 506 3,023 Miscellaneous 1,124 435 454 452 456 418 428 486 515 501 Transfers (196) - - - - - - 669 259 720
Total governmental activities 29,614 31,455 32,921 34,919 39,415 40,897 39,497 42,616 47,451 52,550 Business-type activities:

Interest income - - - - - 579 47 (471) 169 633
Miscellaneous 40 96 40 70 477 - - 44 - -
Transfers 196 - - - - - - (669) (259) (720)
Total business-type activities 236 96 40 70 477 579 47 (1,096) (90) (87) Total primary government 29,850$ 31,551$ 32,961$ 34,989$ 39,892$ 41,476$ 39,544$ 41,520$ 47,361$ 52,464$ Change in Net Position
Governmental activities 4,444$ 5,798$ 6,830$ 2,707$ 8,152$ 725$ 9,170$ (1,295)$ 17,934$ 7,874$ Business-type activities 2,002 2,851 324 1,819 2,047 3,415 2,372 123 500 1,253 Total primary government 6,446$ 8,649$ 7,154$ 4,526$ 10,199$ 4,140$ 11,542$ (1,172)$ 18,434$ 9,127$ Source:

City of Los Altos Finance Department
153
637
Agenda Item # 6.

City of Los Altos
Fund Balances - Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting; amounts expressed in thousands) 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 General fund
Non-Spendable 445$ 524$ 38$ 1,932$ 1,882$ 1,836$ 1,859$ $ 214 $ 190 $ 60 Assigned 29,565 29,064 37,630 38,040 39,020 25,773 15,937 10,337 10,008 10,329 Unassigned/Unrestricted 4,789 8,535 6,148 5,422 6,841 7,861 4,928 9,059 18,682 27,806 Total general fund 34,799$ 38,123$ 43,816$ 45,394$ 47,743$ 35,470$ 22,724$ $ 19,610 $ 28,880 $ 38,195 All other governmental funds
Restricted 10,614$ 9,969$ 9,645$ 10,107$ 9,939$ 10,890$ 12,149$ $ 14,427 $ 11,635 $ 13,698 Assigned 7,201 4,477 1,993 1,335 1,495 4,529 11,872 12,535 12,532 11,829 Unreserved/Unrestricted - - (140) (823) (53) (53) (532) (236) (213) (201) Total all other governmental funds 17,815 14,446 11,498 10,619 11,381 15,366 23,489 26,726 23,954 25,326 Total all governmental funds 52,614$ 52,569$ 55,314$ 56,013$ 59,124$ 50,836$ 46,213$ $ 46,336 $ 52,833 $ 63,521 Source:

City of Los Altos Finance Department

FISCAL YEAR
154
638
Agenda Item # 6.

City of Los Altos
Fund Balances - Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting; amounts expressed in thousands) (GASB 54 Presentation - 2023-24)
General
Fund
In Lieu
Park Land
Los Altos
Community
Center Lease
Capital
Projects
Other Govt
Funds Total
Inventory & Prepaids $ (60,355) $ - $ - $ - $ - $ (60,355) Non-Spendable (60,355) - - - - (60,355)
Debt Service - - (2) - (379,151) (379,153)
Special Revenue Programs and Projects - (8,043,049) - - (5,275,918) (13,318,967) Restricted - (8,043,049) (2) - (5,655,069) (13,698,120) Emergency and Operating (9,613,296) - - - - (9,613,296) Veteran Memorial reserve (8,615) - - - - (8,615)
Technology (707,058) - - - - (707,058)
Capital and Equipment - - - - (1,063,509) (1,063,509)
CIP Reserve - - - (10,765,332) - (10,765,332)
Assigned (10,328,969) - - (10,765,332) (1,063,509) (22,157,810) Unrealized Gain/(Loss) (769,639) - - - - (769,639)
Unassigned (27,036,722) - - - 201,445 (26,835,277)
Total Unassigned Fund Balance (27,806,361) - - - 201,445 (27,604,916) Total Fund Equity $ (38,195,685) $ (8,043,049) $ (2) $ (10,765,332) $ (6,517,133) $ (63,521,201) Source:

City of Los Altos Finance Department
-
10,000,000.00
20,000,000.00
30,000,000.00
40,000,000.00
50,000,000.00
Unassigned
Assigned
Restricted
Non-Spendable
155
639
Agenda Item # 6.

City of Los Altos
Changes in Fund Balances - Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting; amounts expressed in thousands) 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Revenues
Taxes $ 26,690 $ 28,565 $ 30,151 $ 31,939 $ 34,511 $ 35,597 $ 36,684 $ 40,464 $ 43,655 $ 45,694 License, permits and park-in-lieu 3,925 3,784 3,786 4,195 4,207 4,209 4,545 4,919 5,811 5,497 Intergovernmental 1,027 973 742 2,087 1,557 1,358 4,155 5,836 3,681 2,270 Grants and donations 873 1,863 1,214 928 396 1,368 4,017 541 265 1,566 Charges for services 4,698 4,659 4,577 4,620 4,850 3,751 3,221 4,095 7,134 4,930 Fines and forfeitures 161 264 213 178 191 195 138 184 175 340 Interest and rentals 291 558 230 360 2,269 2,681 233 (1,303) 568 3,039 Other 1,306 187 291 137 214 119 418 3,786 140 114
Total revenues 38,971 40,853 41,204 44,444 48,195 49,278 53,411 58,522 61,429 63,450 Expenditures
General government
Public Safety
Police 9,167 9,976 9,968 10,744 11,107 11,465 11,673 13,225 12,533 13,437 Fire Services 5,961 6,219 6,473 6,722 7,011 7,331 7,717 7,893 8,217 8,625 Public works 4,307 4,859 5,299 5,784 5,535 5,469 5,617 6,134 5,940 5,490 Recreation 2,389 2,423 2,343 2,509 2,469 2,313 1,782 2,540 2,847 3,146 Community development 4,221 6,087 4,653 5,747 5,361 5,896 6,445 6,967 6,567 7,143 Administration/Community services 3,770 4,852 4,567 4,773 5,673 8,515 7,702 13,969 7,763 10,730 Utility and sustainability - - - - - - - - - 240
Capital improvements 2,435 6,313 4,992 7,299 7,756 15,428 23,343 6,714 8,299 2,693 Debt service
Principal 100 105 105 110 120 120 628 534 554 563
Interest and fiscal charges 69 64 60 56 52 47 239 308 242 215 Total expenditures 32,419 40,898 38,460 43,744 45,084 56,584 65,146 58,284 52,962 52,282 Excess (deficiency) of revenues over (under) expenditures 6,552 (45) 2,744 700 3,111 (7,306) (11,735) 238 8,467 11,168 Fiscal Year
156
640
Agenda Item # 6.

City of Los Altos
Changes in Fund Balances - Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting; amounts expressed in thousands) 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Fiscal Year
Other financing sources (uses)
Debt issuance - - - - - - 10,000 - - -
Transfers in 3,632 1,752 760 5,714 8,243 17,747 31,551 10,136 10,312 3,998 Transfers out (3,828) (1,752) (760) (5,714) (8,243) (18,729) (31,551) (10,251) (11,989) (4,478) Total Other financing sources (uses) (196) - - - - (982) 10,000 (115) (1,677) (480) Net change in fund balances $ 6,356 $ (45) $ 2,744 $ 700 $ 3,111 $ (8,288) $ (1,735) $ 123 $ 6,790 $ 10,688 Debt service as a percentage of
non-capital expenditures 0.6% 0.5% 0.5% 0.5% 0.5% 0.4% 2.1% 1.6% 1.8% 1.6% Source:

City of Los Altos Finance Department
-
10,000
20,000
30,000
40,000
50,000
60,000
70,000
14-15 15-16 16-17 17-18 18-19 19-20 20-21 21-22 22-23 23-24 Revenues
Total Exp
Operational Exp
Capital Exp
Debt Service
Debt Issurance
157
641
Agenda Item # 6.

City of Los Altos
Tax Revenues by Source - Governmental Funds
Last Ten Fiscal Years
Fiscal Sales Business Utility Transient Real Estate Motor Vehicle Building Special Year Property Tax Licenses Users Occupancy Transfer Tax License Tax Development Assessments Total 2013-14 15,586,329 2,809,489 475,298 2,600,034 2,168,556 583,581 12,639 314,271 - 24,550,197 2014-15 17,479,882 2,942,764 453,201 2,522,536 2,450,488 616,500 12,281 212,187 - 26,689,839 2015-16 18,775,472 3,195,628 520,687 2,672,236 2,608,368 617,355 12,119 162,981 - 28,564,846 2016-17 19,863,197 3,278,430 539,989 2,679,961 2,985,201 668,242 14,046 122,071 - 30,151,137 2017-18 21,428,501 3,243,554 547,065 2,732,325 3,072,982 732,409 16,530 165,900 - 31,939,265 2018-19 23,791,531 3,461,298 540,262 2,743,570 3,166,067 679,424 15,054 113,589 - 34,510,795 2019-20 25,786,599 3,373,391 517,818 2,838,664 2,359,762 579,948 24,686 115,994 - 35,596,861 2020-21 28,464,193 2,996,325 537,089 2,917,252 662,132 931,856 22,646 150,170 - 36,681,663 2021-22 30,086,157 3,738,113 612,218 3,093,784 1,778,966 996,702 35,247 121,242 - 40,462,429 2022-23 32,644,256 3,686,148 471,808 3,214,718 2,830,943 636,503 32,459 136,896 - 43,653,731 2023-24 34,410,697 3,442,623 474,551 3,517,437 3,065,493 630,754 39,116 112,276 - 45,692,947 Source:

City of Los Altos Finance Department
$-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
$35,000,000
$40,000,000
$45,000,000
14-15 15-16 16-17 17-18 18-19 19-20 20-21 21-22 22-23 23-24 TTL Tax Revenue
Prop Tax
Sales Tax
UUT
Other
158
642
Agenda Item # 6.

City of Los Altos
Assessed Value of Taxable Property
Last Ten Fiscal Years
Fiscal Year
End
Residential
Property
Commercial
Property
Industrial
Property Other Property
Unsecured
Property
Less TaxExempt
Property
Net Taxable
Assessed Value
Total Direct Tax
Rate (1)
Estimated Actual
Taxable Value (2)
Factor of Taxable
Assessed Value (2)
Assessed Value
as a Percentage
of Actual Value
2014-15 11,017,386,476 685,084,415 - 83,121,563 109,149,891 - 11,894,742,345 1.00000 - - - 2015-16 11,848,840,720 750,708,212 - 106,506,870 125,355,972 - 12,831,411,774 1.00000 - - - 2016-17 12,754,487,484 771,705,270 - 106,158,405 80,739,845 - 13,713,091,004 1.00000 - - - 2017-18 13,600,334,963 880,225,920 - 90,338,436 83,250,683 - 14,654,150,002 1.00000 - - - 2018-19 14,551,466,831 936,831,320 - 119,120,564 112,813,483 - 15,720,232,198 1.00000 - - - 2019-20 15,563,770,279 1,003,212,732 - 110,061,604 131,971,942 - 16,809,016,557 1.00000 - - - 2020-21 16,685,985,691 1,045,789,993 - 116,124,083 127,343,780 - 17,975,243,547 1.00000 - - - 2021-22 17,660,710,167 1,176,998,446 917,222 316,378,008 130,730,093 507,152,078 18,778,581,858 1.18856 42,924,835,863 2.285840 43.75% 2022-23 19,117,618,781 1,252,605,172 935,563 361,042,159 106,554,514 506,466,970 20,332,289,219 1.15840 48,389,284,987 2.379923 42.02% 2023-24 20,233,418,769 1,289,372,212 954,270 436,821,230 128,086,965 513,506,701 21,575,146,745 1.14480 40,534,716,042 1.878769 53.23% Source: Santa Clara County Assessor data, MuniServices, LLC, / Avenu Insights & Analytics

1.) Total direct tax rate is represented by TRA 11-000.

2.) Estimated Actual Value is derived from a series of calculations comparing median assessed values from 1940 to current median sale prices.

Based on these calculations a multiplier value was extrapolated and applied to current assessed values.

City of Los Altos
Citywide Assessed Value and Estimated Actual Value of Taxable Property Last Ten Fiscal Years
Source: FY2022-23 and prior years, 2023 Los Altos - ACFR Publication 0 5,000,000,000
10,000,000,000
15,000,000,000
20,000,000,000
25,000,000,000
Unsecured Property
Other Property
Industrial Property
Commercial Property
Residential Property
159
643
Agenda Item # 6.

City of Los Altos
Assessed Value of Property By Use Code
Last Ten Fiscal Years
Category 2021-22 2022-23 2023-24
Residential 17,660,710,167 19,117,618,781 20,233,418,769 Commercial 1,176,998,446 1,252,605,172 1,289,372,212
Institution 195,945,908 199,622,422 213,038,831
Vacant 39,484,106 85,832,871 154,995,936
Social 54,964,365 48,424,279 49,996,202
Transportation 15,348,765 16,164,927 17,364,490
Recreational 1,370,410 1,397,817 1,425,771
Industrial 917,222 935,563 954,270
Agriculture 4,549,755 4,491,933 -
Public 4,714,699 5,107,910 -
Gross Secured Value 19,155,003,843 20,732,201,675 21,960,566,481 Unsecured Value 130,730,093 106,554,514 128,086,965
Less ALL Exemptions 507,152,078 506,466,970 513,506,701 Net Taxable Value 18,778,581,858 20,332,289,219 21,575,146,745 Source: Santa Clara County Assessor data, MuniServices, LLC, / Avenu Insights & Analytics Use code categories are based on Santa Clara County Assessor's data. 160
644
Agenda Item # 6.

City of Los Altos
Property Tax Dollar Breakdown
June 30, 2024
Source:

HdL Coren & Cone

0.0000

0.1000

0.2000

0.3000

0.4000

0.5000

0.6000

0.7000

0.8000

0.9000

1.0000

0.1923

0.1667

0.1611

0.1595

0.1166

0.0721

0.0409

0.0292
Scvwd-zone W-4
Scvwd-district
Bay Area Air Quality
Management District
Scvwd State Water Project
Scvwd-n West
Midpeninsula Regional Open
Space District
El Camino Hospital
County Library Retirement Levy
County School Service
Foothill-DeAnza Community
College
Los Altos General Fund
Santa Clara County General
Mountain View-Los Altos Union
High
Education Revenue
Augmentation Fund (ERAF)
Los Altos Elementary
161
645
Agenda Item # 6.

City of Los Altos
Property Tax Dollars By Recipient Group
June 30, 2024
Source:

HdL Coren & Cone
Los Altos, 0.1166
County, 0.1595
Schools, 0.6331
Library, 0.0292
Open Space, 0.0176
Hospital, 0.0200 Water & Utilities, 0.0240
162
646
Agenda Item # 6.

City of Los Altos
Principal Property Taxpayers
Current Year and Nine Years Ago
2023-24 2014-15
% of City's % of City's
Total Est. Total Total Est. Total
Assessed Property Tax Assessed Property Tax
Taxpayer Value Rank Revenue Value Rank Revenue
RLJ R Los Altos LP $ 69,754,459 1 0.32% $ -
Los Altos Gardens II LP 60,685,421 2 0.28% 49,655,183 1 0.42% Imperial Hornet Developers LLC 58,971,114 3 0.27% -
St. Paul Fire & Marine Insurance Company 56,813,327 4 0.26% 48,217,920 2 0.41% 5150 ECR Los Altos LLC 48,960,000 5 0.23% -
Spieker Richard T Trustee & Et Al 36,887,772 6 0.17% -
Springwood Apartments LLC 35,566,596 7 0.16% 28,259,151 4 0.24% Toyota Research Institute Inc. 28,771,633 8 0.13% -
199 First Street Owner LLC 28,469,031 9 0.13% -
Safeway Inc. 26,610,925 10 0.12% 8,541,545 0.07%
Box Com - 32,285,180 3 0.27%
Compass Grand Los Altos LLC - 22,377,644 5 0.19%
KRC Los Altos LP 26,250,945 0.12% 22,081,860 6 0.19%
4740 ECR Los Altos LLC - 20,286,289 7 0.17%
4 Seasons Assocs LLC 23,398,614 0.11% 19,929,667 8 0.17% Palo Alto Medical Foundation - 18,908,948 9 0.16%
Los Altos Hotel Assoc LLC - 17,362,271 10 0.15%
Top Ten Total 501,139,837 2.32% 287,905,658 2.42%
City Total $ 21,575,146,745 $ 11,894,742,345
Source:

Santa Clara County Assessor data, MuniServices, LLC, / Avenu Insights & Analytics 163
647
Agenda Item # 6.

City of Los Altos
Property Tax Levies and Collections
Last Ten Fiscal Years
Current Current Delinquent
Fiscal Total Tax Levy Levy Collected Collections Tax
Year Tax Levy Collections Collected of the Total Levy of the Levy Collections 2014-15 4,463,179,149 344,291,093 339,731,930 7.61% 98.68% 0.98% 2015-16 4,944,651,360 330,545,207 326,823,894 6.61% 98.87% 1.13% 2016-17 5,278,067,434 359,152,852 346,454,876 6.56% 96.46% 1.89% 2017-18 5,719,021,680 355,579,401 345,863,202 6.05% 97.27% 1.86% 2018-19 6,070,435,575 402,557,998 394,623,618 6.50% 98.03% 1.46% 2019-20 6,512,388,164 385,721,931 378,492,815 5.81% 98.13% 1.74% 2020-21 6,920,087,868 422,454,897 413,409,481 5.97% 97.86% 1.80% 2021-22 7,314,546,442 388,627,914 381,445,431 5.21% 98.15% 1.72% 2022-23 7,864,532,264 442,920,966 419,645,159 5.34% 94.74% 1.90% 2023-24 8,264,592,427 457,964,599 449,123,076 5.43% 98.07% 1.68% Source:

County of Santa Clara
Note:

Santa Clara County
The actual tax levy data for the City of Los Altos is not available because the Santa Clara County uses a factor known as the AB8 factors to apportion the 1% portion of the tax levies/collections to each of the jurisdictions within the county. The City's AB8 factors range from 0.0029 to 0.0033 for the past 10 years. Additionally, the City and the County adopted the "alternative method of property tax distributions" that authorizes the County to allocate 100% of the secured property tax based on levy instead of collection, and to retain all delinquent penalties and interest.
164
648
Agenda Item # 6.

City of Los Altos
Direct and Overlapping Tax Rates
Last Ten Fiscal Years
(rate per $100 of taxable value)
Basic Santa County Los Altos Mountain View Cupertino Whisman Foothill- Mountain View Fremont Santa Clara Mid County County Fiscal County- Clara Library Elementary Elementary Elementary School De Anza Los Altos Union High Valley Water Peninsula Housing Hospital El Camino Year Wide Retirement Retirement School School School Bond College High School School District Open Space Bond Bonds Hospital Total 2014-15 1.0000 0.0388 0.0024 0.0524 - 0.0540 - 0.0276 0.0133 0.0396 0.0065 - - 0.0091 0.0129 1.2566 2015-16 1.0000 0.0388 0.0024 0.0485 - 0.0519 - 0.0240 0.0119 0.0525 0.0057 0.0008 - 0.0088 0.0129 1.2582 2016-17 1.0000 0.0388 0.0024 0.0479 - 0.0509 - 0.0234 0.0112 0.0403 0.0086 0.0006 - 0.0086 0.0129 1.2456 2017-18 1.0000 0.0388 0.0024 0.0463 - 0.0496 - 0.0220 0.0107 0.0464 0.0062 0.0009 0.0127 0.0082 0.0100 1.2542 2018-19 1.0000 0.0388 0.0024 0.0449 - 0.0397 - 0.0217 0.0409 0.0430 0.0042 0.0018 0.0105 0.0072 0.0100 1.2651 2019-20 1.0000 0.0388 0.0024 0.0418 - 0.0415 - 0.0208 0.0365 0.0479 0.0041 0.0016 0.0100 0.0069 0.0100 1.2623 2020-21 1.0000 0.0388 0.0024 0.0713 - 0.0403 - 0.0364 0.0400 0.0478 0.0037 0.0015 - 0.0069 0.0100 1.2991 2021-22 1.0000 0.0388 0.0024 0.0511 - - - 0.0331 0.0278 - 0.0051 0.0015 0.0127 0.0061 0.0100 1.1886 2022-23 1.0000 0.0388 0.0024 0.0208 - - - 0.0291 0.0355 - 0.0044 0.0013 0.0108 0.0063 0.0090 1.1584 2023-24 1.0000 0.0388 0.0024 0.0195 - - - 0.0278 0.0310 - 0.0041 0.0012 0.0095 0.0055 0.0050 1.1448 Source:

Santa Clara County Auditor data, MuniServices, LLC, / Avenu Insights & Analytics (1) Overlapping rates are those of local and county governments that apply to property owners within the City of Los Altos; however, not all of these overlapping rates apply to all Los Altos property owners.

Overlapping Rates (1)

0.00000

0.20000

0.40000

0.60000

0.80000

1.00000

1.20000

1.40000
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Regional Property Tax Rate City of Los Altos Allocation 165
649
Agenda Item # 6.

City of Los Altos
Ratios of Outstanding Debt by Type
General Certificates Per Capita
Fiscal Obligation of Capital Per Personal
Year Bond Participation (1) Lease (1) Total Population (2) Capita Income (2) 2014-15 $ - $ 1,565,000 $ - $ 1,565,000 29,884 52$ $ 83,041 2015-16 - 1,460,000 - 1,460,000 31,353 47 80,407
2016-17 - 1,355,000 - 1,355,000 31,402 43 86,558
2017-18 - 1,245,000 - 1,245,000 31,361 40 93,010
2018-19 - 1,125,000 - 1,125,000 31,190 36 96,333
2019-20 - 1,005,000 - 1,005,000 30,876 33 104,649
2020-21 - 880,000 9,496,863 10,376,863 30,510 340 115,433 2021-22 - 750,000 9,092,251 9,842,251 31,526 312 132,589 2022-23 - 610,000 8,678,374 9,288,374 31,021 299 154,652 2023-24 - 470,000 8,255,700 8,725,700 31,255 279 172,819 Sources:
(1) City of Los Altos Finance Department
(2) MuniServices, LLC, / Avenu Insights & Analytics, U.S. Census Bureau Note: Special Assessment Debt is no longer presented as they involve limited obligation bonds that are secured by ad valorem assessments and carry no city obligation.

Last Ten Fiscal Years
Governmental Activities
166
650
Agenda Item # 6.

City of Los Altos
Schedule of Direct and Overlapping Bonded Debt
24 Assessed Valuation: $21,621,096,145
Total Debt % City’s Share of
OVERLAPPING TAX AND ASSESSMENT DEBT: 6/30/2024 Applicable (1) Debt 6/30/24 Santa Clara County $ 956,770,000 3.276% $ 31,343,785
Foothill-De Anza Community College District 640,179,446 9.229% 59,082,161 Fremont Union High School District 737,130,088 3.910% 28,821,786 Mountain View-Los Altos Union High School District 261,055,373 23.331% 60,906,829 Cupertino Union School District 235,883,303 7.230% 17,054,363 Los Altos School District 132,000,000 52.478% 69,270,960 El Camino Hospital District 102,186,937 16.131% 16,483,775 Midpeninsula Regional Park District 80,700,000 5.322% 4,294,854 Santa Clara Valley Water District Benefit Assessment District 29,235,000 3.276% 957,739 City of Los Altos 1915 Act Bonds 435,000 100.000% 435,000 TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT $ 288,651,252 DIRECT AND OVERLAPPING GENERAL FUND DEBT:

Santa Clara County General Fund Obligations $ 1,057,709,440 3.276% $ 34,650,561 Santa Clara County Pension Obligation Bonds 323,733,582 3.276% 10,605,512 Santa Clara County Board of Education Certificates of Participation 12,073,098 3.276% 395,515 Mountain View-Los Altos Union High School District General Fund Obligations 1,452,406 23.331% 338,861 Cupertino Union School District General Fund Obligations 40,233,350 7.230% 2,908,871 Los Altos School District General Fund Obligations 1,191,066 52.478% 625,048 City of Los Altos General Fund Obligations 8,725,700 100.000% 8,725,700 Midpeninsula Regional Park District General Fund Obligations 79,795,600 5.322% 4,246,722 TOTAL GROSS DIRECT AND OVERLAPPING GENERAL FUND DEBT $ 62,496,790 Less: Santa Clara County supported obligations 87,142
TOTAL NET DIRECT AND OVERLAPPING GENERAL FUND DEBT $ 62,409,648 TOTAL DIRECT DEBT $ 8,725,700
TOTAL GROSS OVERLAPPING DEBT $ 342,422,342
TOTAL NET OVERLAPPING DEBT $ 342,335,200
GROSS COMBINED TOTAL DEBT $ 351,148,042 (2)
NET COMBINED TOTAL DEBT $ 351,060,900
(1)
(2) Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue and non-bonded capital lease obligations.

June 30, 2024
The percentage of overlapping debt applicable to the city is estimated using taxable assessed property value. Applicable percentages were estimated by determining the portion of the overlapping district's assessed value that is within the boundaries of the city divided by the district's total taxable assessed value.
167
651
Agenda Item # 6.

City of Los Altos
Legal Debt Margin
Debt Limit Debt Legal
Fiscal Assessed 15% of Assessed Applicable to Debt
Year Valuation (1) Valuation Limit Margin
2014-15 $ 11,894,742,345 $ 1,784,211,352 $ - $ 1,784,211,352 2015-16 12,831,411,774 1,924,711,766 - 1,924,711,766
2016-17 13,713,091,004 2,056,963,651 - 2,056,963,651
2017-18 14,654,150,002 2,198,122,500 - 2,198,122,500
2018-19 15,720,232,198 2,358,034,830 - 2,358,034,830
2019-20 16,809,016,557 2,521,352,484 - 2,521,352,484
2020-21 17,975,243,547 2,696,286,532 - 2,696,286,532
2021-22 18,825,558,858 2,823,833,829 2,823,833,829
2022-23 20,377,566,619 3,056,634,993 - 3,056,634,993
2023-24 21,621,096,145 3,243,164,422 - 3,243,164,422
Source:

City of Los Altos Finance Department
MuniServices, LLC
Last Ten Fiscal Years
168
652
Agenda Item # 6.

City of Los Altos
Demographic Statistics
Last Ten Fiscal Years
Fiscal Year
City Population
(1)
Personal
Income (2)
Per Capita
Personal
Income (2)
County
Unemployme
nt Rate (%) (3)
City Unemployment
Rate(%) (3)
Median Age
(4)
% with High
School
Degree (4)
% with
Bachelors
Degree (4)
Public School
Enrollment (5)
2014-15 29,884 2,481,597 83,041 3.8% 3.4% 46.2 98.80% 78.70% 8,284 2015-16 31,353 2,521,001 80,407 4.2% 2.7% 46.2 98.70% 79.00% 8,666 2016-17 31,402 2,718,094 86,558 3.8% 2.4% 45.7 98.70% 80.00% 8,606 2017-18 31,361 2,916,887 93,010 2.6% 1.6% 45.7 98.70% 80.90% 8,685 2018-19 31,190 3,004,626 96,333 2.1% 2.4% 45.9 98.60% 82.30% 8,610 2019-20 30,876 3,231,143 104,649 11.0% 2.3% 45.8 98.60% 82.60% 8,513 2020-21 30,510 3,521,861 115,433 7.0% 4.2% 46.1 98.40% 84.20% 7,693 2021-22 31,526 4,179,995 132,589 1.8% 1.4% 45.7 98.50% 87.60% 7,886 2022-23 31,021 4,797,450 154,652 3.2% 3.2% 45.8 99.00% 85.90% 7,803 2023-24 31,255 5,401,455 172,819 3.4% 3.2% 46.0 99.00% 87.20% 7,767 Source: MuniServices, LLC, / Avenu Insights & Analytics, U.S. Census Bureau Source: FY2023 and prior years, 2023 Los Altos - ACFR Publication

1.) Population Projections are provided by the California Department of Finance Projections.

2.) Per Capita Income Data is provided by the United States Census Data and is adjusted for inflation.

3.) Unemployment Data is provided by the EDD's Bureau of Labor Statistics Department.

4.) Data provided by the United States Census Data Sets Tables.

5.) Student Enrollment reflects the total number of students enrolled in Los Altos Elementary and Mountain View-Los Altos Union High. 169
653
Agenda Item # 6.

City of Los Altos
Principal Employers
Current Year and Six Years Ago
% of % of
Number of Total City Number of Total City
Employer Employees (1) Rank Employment Employees Rank Employment Los Altos School District 437 1 3.01% 568 1 4.26%
Los Altos Sub-Acute & Rehabilitation Center 241 2 1.66% Toyota Research Institute (HQ) 231 3 1.59%
Los Altos High School 213 4 1.47% 217 3 1.63%
Los Altos Golf & Country Club 193 5 1.33%
Whole Foods Market 190 6 1.31% 242 2 1.81%
The David and Lucile Packard Foundation 151 7 1.04% 100 9 0.75% City of Los Altos 136 8 0.94% 133 5 1.00%
Palo Alto Medical Foundation - Los Altos Center* 110 9 0.76% 135 4 1.01% Adobe Animal Hospital 105 10 0.72% 129 7 0.97%
Compass (formerly Alain Pinel Realtors)* 107 8 0.80%
Coldwell Banker 130 6 0.97%
Trader Joes 71 10 0.53%
Top Ten Total 2,007 13.84% 1,832 13.73%
Total City Labor Force 14,500 (1) 13,341
Source: MuniServices, LLC, / Avenu Insights & Analytics Source: 2018 data, from prior published ACFR. Historical data unavailable Results based on direct correspondence with city’s local businesses. (1) Total City Labor Force provided by EDD Labor Force Data.

Notes:

Results based on direct correspondence with city’s local businesses. *Employer has not responded to Avenu's employee count inquires, prior year count applied.
2023-24 2017-2018 (Latest Available)
170
654
Agenda Item # 6.

City of Los Altos
Full-time Equivalent City Employees by Function/Program Last Ten Fiscal Years
Function/Program 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Public Safety
Police Operations 32.00 31.00 31.00 31.00 31.00 30.00 30.00 29.00 29.00 29.00 Police Traffic Safety 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 6.00 Communications 11.00 11.00 11.00 11.00 11.00 13.00 13.00 13.00 13.00 12.00 Maintenance Services 29.50 29.50 29.50 29.50 28.00 27.00 27.00 27.00 26.00 22.73 Recreation 7.00 8.00 8.00 8.00 8.00 8.00 8.00 10.00 11.00 10.80 Community Development
Planning & Building 14.00 14.00 15.00 15.00 14.00 15.00 15.00 16.00 16.00 16.70 Engineering 9.00 9.00 10.00 10.00 12.25 13.25 13.25 12.25 13.75 14.09 Economic Development 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Administration
City Management 5.00 5.00 5.00 5.00 6.00 6.00 6.00 6.00 7.00 7.00 Administration & Finance 10.00 12.00 12.00 12.00 11.00 11.00 11.00 13.00 17.00 18.00 Sewer 6.25 6.25 6.25 6.25 7.50 7.50 7.50 7.50 5.00 6.40 Solid Waste 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 5.28 Storm Drain 1.00 - - - - - - - - -
Total 130.00 131.00 133.00 133.00 134.00 136.00 136.00 139.00 143.00 149.00 Source:

City of Los Altos Finance Department

FISCAL YEAR
171
655
Agenda Item # 6.

City of Los Altos
Full-time Equivalent City Employees
Last Ten Fiscal Years
Source:

City of Los Altos
-
10 20
30 40
50 60
70 80
90 100
110
120
130
140
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Number of Full-time Equivalent Employees
Fiscal Year
172
656
Agenda Item # 6.

City of Los Altos
Operating Indicators by Function/Program
Last Ten Fiscal Years
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Police:

Arrests 312 222 210 211 717 893 347 132 148 200
Moving citations issued 1,555 1,757 982 1,203 2,517 1474 1053 510 649 572 Parking citations issued 2,266 3,138 2,431 1,879 1,338 1573 543 1483 1,425 1,364 Municipal code violations issued 109 103 25 115 116 54 54 31 20 20 Public Works:

Crack sealing in lineal feet 113,784 101,040 110,000 174,040 - 120,000 45,536 80,446 40,300 77,001 Street sign installed and replaced 596 457 100 320 1,025 1200 411 398 285 125 Recreation:

Classes/programs 2,713 2,107 2,349 2,724 1,803 1559 1298 2164 3,749 3,430 Facility rentals 5,648 5,378 5,927 4,141 4,044 2246 1269 1108 1,321 1,475 Field/gymnasium permits 4,509 2,795 3,433 3,556 3,109 2383 1935 2633 1,667 1,769 Planning:

Plan applications submitted 757 800 675 686 988 493 935 938 743 580 Building:

Permits issued 1,751 1,927 1,769 1,795 1,939 1,695 2,036 1,897 2,068 1,944 Plan checks submitted 582 599 619 569 619 883 991 1036 2,325 1,781 Inspections 7,227 7,517 6,445 6,479 7,967 7,920 8,862 9,054 9,980 9,989 Sewer:

Cleaning and flushing in lineal feet 683,552 759,456 585,273 713,795 585,095 601,543 768,557 681,779 511,577 483,534 Storm Drain:

Catch basin/storm drain cleaned 1,350 1,350 1,350 1,350 1,350 2,000 1,350 1,500 1,500 1,350 (measured in storm inlets cleaned)
Sources:

City of Los Altos Quarterly Reports.

Data for all fiscal years was provided by the corresponding departments.

Note:
(1) Data reflect uses instead of reservation.
(2) Change in reporting from reported to issued
Function/Program

FISCAL YEAR
173
657
Agenda Item # 6.

City of Los Altos
Capital Asset Statistics by Function/Program
Last Ten Fiscal Years
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Public Safety:

Police Station 1 1 1 1 1 1 1 1 1 1
Fire Stations 2 2 2 2 2 2 2 2 2 2
Recreation:

Number of Parks 10 10 10 10 10 10 10 10 10 10
Park Acreage 38 38 38 38 38 38 38 38 38 38
Number of Libraries 2 2 2 2 2 2 2 2 2 2
Number of History Museums 1 1 1 1 1 1 1 1 1 1
Maintenance Services:

Miles of Streets 127 127 127 127 127 127 127 127 127 127 Number of Traffic Signals 13 13 13 16 16 16 16 16 16 16 Sewer:

Miles of Sewer Mains 141 141 141 141 141 141 141 141 141 141 Storm Drain:

Miles of Storm Drain Mains 58 58 58 58 58 58 58 58 58 55 Source:

City of Los Altos

FISCAL YEAR
Function/Program
174
658
Agenda Item # 6.

City of Los Altos
Trust and Agency Debt Administration
Last Ten Fiscal Years
Fiscal Year Special Principal Interest Special Principal Interest Special Principal Interest Special Principal Interest Coverage 2014-15 $ - $ 18,620 $ 783 $ 27,216 $ 19,000 $ 6,626 $ 50,280 $ 15,000 $ 31,241 $ 77,496 $ 52,620 $ 38,650 0.85 2015-16 - - - 29,592 20,000 5,719 48,024 15,000 30,741 77,616 35,000 36,460 1.09 2016-17 - - - 26,192 21,000 4,766 51,709 15,000 30,197 77,901 36,000 34,963 1.10 2017-18 - - - 26,217 21,000 3,790 49,802 15,000 29,610 76,019 36,000 33,400 1.10 2018-19 - - - 28,537 22,000 2,790 48,378 15,000 28,971 76,915 37,000 31,761 1.12 2019-20 - - - 27,741 23,999 1,721 47,868 15,000 28,341 75,609 38,999 30,062 1.09 2020-21 - - - 25,581 25,000 581 48,691 15,000 27,648 74,272 40,000 28,229 1.09 2021-22 - - - - - - 47,993 15,000 26,926 47,993 15,000 26,926 1.14 2022-23 - - - - - - 52,509 15,000 26,185 52,509 15,000 26,185 1.27 2023-24 - - - - - - 52,696 20,000 25,298 52,696 20,000 25,298 1.16 Source:

City of Los Altos Finance Department
Note : This chart presents Limited Obligation Debt that the City Administers on a trust and Agency Basis. This debt does not represent City Obligations. (1) included assessment payments in advance for Avalon Dr Curb & Gutter Special Assessment.

Non-City Obligation Debt
Special Assessment Debt Service
Avalon Dr. Curb & Gutter Raymundo Curb & Gutter Blue Oak Lane Sewer Total Special Assessment Debt Service 175
659
Agenda Item # 6.

City Council Agenda Report
Meeting Date: March 11, 2025
Prepared By: Nick Zornes
Approved By: Gabriel Engeland
Subject: Designation of Enforcement Officers

COUNCIL PRIORITY AREA
☒Business Communities
☒Circulation Safety and Efficiency
☒Environmental Sustainability
☒Housing
☒Neighborhood Safety Infrastructure
☒General Government

RECOMMENDATION
Adopt a Resolution of the City Council of the City of Los Altos Designating Certain Employees or Agents as Enforcement Officers.

FISCAL IMPACT
Not Applicable.

ENVIRONMENTAL REVIEW
The adoption of the resolution does not constitute a project under CEQA. The subsequent action of inspections of enforcement officers are exempt from the requirements of the California Environmental Quality Act (CEQA) per CEQA Guidelines Section 15309.

PREVIOUS COUNCIL CONSIDERATION
Not Applicable.

BACKGROUND
Pursuant to Chapter 1.30 of the Los Altos Municipal Code, the City Council must designate enforcement officers of the City to enforce Administrative Citations and Orders. The resolution before the City Council is to simply update and reflect today’s designations for City Staff.

ANALYSIS
Whenever an enforcement officer charged with the enforcement of the city code determines that a violation of a provision of the city code has occurred, the enforcement officer shall have the authority to issue an administrative citation to any person responsible for the violation of the city code.
660
Agenda Item # 7.

Pursuant to Section 1.30.015 of the Los Altos Municipal Code, an Enforcement Officer is defined as follows:
"Enforcement officer" means any city employee or agent of the city with the authority to enforce any provision of the city code, including, but not limited to, the city manager, or his or her designee, as set forth in a resolution adopted by the city council.

Pursuant to Section 1.30.015 of the Los Altos Municipal Code, an Enforcement Officer is defined as follows:

Each administrative citation shall contain the following information:

1. The date of the violation of the city code;

2. The address or a definite description of the location where the violation of the city code occurred;

3. The section of the city code violated and a description of the violation;

4. The amount of the penalty for the city code violation;

5. A description of the penalty payment process, including a description of the time within which and the place to which the penalty shall be paid;

6. An order prohibiting the continuation or repeated occurrence of the city code violation described in the administrative citation;

7. A description of the administrative citation review process, including the time within which the administrative citation may be contested and the place from which a request for hearing form to contest the administrative citation may be obtained; and

8. The name and signature of the citing enforcement officer.

Prior to the issuance of an administrative citation for a violation of a provision of the city code which pertains to building, plumbing, electrical, or similar structural or zoning matters that do not create an immediate danger to health or safety, the enforcement officer shall provide a reasonable period of time not less than ten (10) business days to correct or otherwise remedy the violation of the city code.

DISCUSSION
The Analysis provided above references the adopted Los Altos Municipal Code for Administrative Citations and Orders and the prescribed method for its application. The resolution attached to this Agenda Item reflects the city’s current practice of existing enforcement officers for the various provisions of the Los Altos Municipal Code.

ATTACHMENTS

1. Resolution No. 2025-xxx
661
Agenda Item # 7.

RESOLUTION NO. 2025-__

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LOS ALTOS

DESIGNATING CERTAIN CITY EMPLOYEES OR AGENTS

AS ENFORCEMENT OFFICERS
WHEREAS, the City Council of Los Altos (City), adopted Ordinance No. 04-269, that established Chapter 1.30 of the Los Altos Municipal Code (LAMC), which prescribes an alternative procedure for enforcing the LAMC; and
WHEREAS, LAMC, Section 1.30.015 requires the City Council to adopt a resolution designating the City employees or Agents authorized to enforce the City Municipal Code and issue citations for violations of the LAMC; and
WHEREAS, the purpose and intent of this Resolution is to comply with Section 1.30.015 by officially designating certain employees as Code Enforcement Officials of the City.

NOW THEREFORE, that the City Council of the City of Los Altos hereby resolves as follows:

1. The person(s) holding the office or position of Code Enforcement Officer, or any successor office or job position established by the City;

2. The person(s) holding the office or position of Building Official, Building Inspector, or any successor office or job position established by the City;

3. The person(s) holding the office or position of Engineering Technician, Construction Engineer, Assistant Engineer, Associate Engineer, Senior Engineer, or any successor office or job position established by the City;

4. The person(s) holding the office or position of City Engineer, Transportation Manager, Public Works Manager, or any successor office or job position established by the City;

5. The person(s) holding the office or position of Public Works Director, or any successor office or job position established by the City;

6. The person(s) holding the office or position of Development Services Director, or Development Services Deputy Director, or any successor office or job position established by the City;

7. The person(s) holding the office or position of Zoning Administrator, or Planning Manager, or any successor office or job position established by the City;

8. The person(s) holding the office or position of Community Service Officer (CSO), or any successor office or job position established by the City;

9. Any active sworn Police Officer of the City of Los Altos;

10. The Los Altos Chief of Police;

11. The person(s) holding the office or position of City Manager, or Assistant City Manager, or any successor office or job position established by the City; I HEREBY CERTIFY that the foregoing is a true and correct copy of a resolution passed and adopted by the City Council of the City of Los Altos at a meeting thereof on the 11th day of March 2025, by the following vote:
662
Agenda Item # 7.

AYES:

NOES:

ABSTAIN:

ABSENT:
__________________________
Pete Dailey, MAYOR
ATTEST:
_________________________
Melissa Thurman, MMC, CITY CLERK
663
Agenda Item # 7.

City Council Agenda Report
Meeting Date: March 11, 2025
Prepared By: Jon Maginot
Approved By: Gabe Engeland
Subject: City Council Strategic Goals

COUNCIL PRIORITY AREA
☒Business Communities
☒Circulation Safety and Efficiency
☒Environmental Sustainability
☒Housing
☒Neighborhood Safety Infrastructure
☒General Government

RECOMMENDATION
Adopt a Resolution affirming the City Council Strategic Goals

FISCAL IMPACT
Unknown at this time as projects undertaken will depend upon the City’s Goals

ENVIRONMENTAL REVIEW
Not Applicable.

PREVIOUS COUNCIL CONSIDERATION
February 25, 2025

BACKGROUND
On February 25, 2025, the City Council reviewed its Strategic Goals and provided direction on proposed revisions. These goals guide the priorities and work of the City and help shape the annual budgeting process.

DISCUSSION
The City Council Goals include an introductory paragraph that reads:

The City Council Strategic Goals highlight those areas identified by the Council for emphasis and focus. The City Council will accomplish these goals by engaging the community and making decisions which are equitable, sustainable and fiscally prudent.

The City Council will ensure that appropriate resources are allocated to maintain Los Altos as a great place to live and work, including providing a work culture and environment that 664
Agenda Item # 8.
supports recruitment and retention of exceptional employees to provide City services and maintenance and improvement of the City’s assets.

The five goals proposed are:

1. Public Safety: The City of Los Altos will continue providing excellent public safety for the community by providing safe, reliable and resilient police and fire facilities and services and by engaging the community in emergency preparedness best practices.

2. Business Communities: The City of Los Altos will support the different business communities including implementing specific projects and/or elements of the Housing Element and Downtown Vision Plan.

3. Circulation Safety and Efficiency: The City of Los Altos will continue implementing the City’s policies as expressed in the Complete Streets Master Plan and other plans which support improving circulation safety and efficiencies, with an emphasis on improving Safe Routes to Schools.

4. Environmental Sustainability: The City of Los Altos strive to lead in environmental sustainability through education, incentives and adaptation initiatives, and practices identified in the City’s Climate Action and Adaptation Plan.

5. Housing: The City of Los Altos will implement the Housing Element, programs, and policies to facilitate, incentivize and administer the availability of housing that is safe, diverse and affordable for all income levels to meet the needs of the Community and seek to increase and protect its green space.

ATTACHMENTS

1. Resolution No. 2025-xx
665
Agenda Item # 8.

RESOLUTION NO. 2025-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LOS ALTOS AFFIRMING THE CITY COUNCIL’S 5-YEAR STRATEGIC GOALS
WHEREAS, the Mission of the City of Los Altos is “to be a sustainable, vibrant and inclusive community in which to live, work, visit and play; and
WHEREAS, the City Council is committed to providing essential services to the community; and
WHEREAS, on February 23, 2021, the City Council adopted 5-Year Strategic Goals to help maintain Los Altos as the great place it is and on April 26, 2022, February 21, 2023 and January 23, 2024 the Council reviewed and revised the goals; and WHEREAS, on February 25, 2025, the City Council reviewed its 5-Year Strategic Goals.

NOW THEREFORE, BE IT RESOLVED, that the City Council of the City of Los Altos does hereby adopt the following as its 5-Year Strategic Goals:

The City Council Strategic Goals highlight those areas identified by the Council for emphasis and focus.

The City Council will accomplish these goals by engaging the community and making decisions which are equitable, sustainable and fiscally prudent. The City Council will ensure that appropriate resources are allocated to maintain Los Altos as a great place to live and work, including providing a work culture and environment that supports recruitment and retention of exceptional employees to provide City services and maintenance and improvement of the City’s assets.

1. Public Safety: The City of Los Altos will continue providing excellent public safety for the community by providing safe, reliable and resilient police and fire facilities and services and by engaging the community in emergency preparedness best practices.

2. Business Communities: The City of Los Altos will support the different business communities including implementing specific projects and/or elements of the Housing Element and Downtown Vision Plan.

3. Circulation Safety and Efficiency: The City of Los Altos will continue implementing the City’s policies as expressed in the Complete Streets Master Plan and other plans which support improving circulation safety and efficiencies, with an emphasis on improving Safe Routes to Schools.

4. Environmental Sustainability: The City of Los Altos strive to lead in environmental sustainability through education, incentives and adaptation initiatives, and practices identified in the City’s Climate Action and Adaptation Plan.

5. Housing: The City of Los Altos will implement the Housing Element, programs, and policies to facilitate, incentivize and administer the availability of housing that is safe, diverse and affordable for all income levels to meet the needs of the Community and seek to increase and protect its green space.
666
Agenda Item # 8.

I HEREBY CERTIFY that the foregoing is a true and correct copy of a resolution passed and adopted by the City Council of the City of Los Altos at a meeting thereof on the 11th day of March 2025, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
__________________________
Pete Dailey
Mayor
ATTEST:
_________________________
Melissa Thurman, MMC
City Clerk
667
Agenda Item # 8.

City Council Agenda Report
Meeting Date: March 11, 2025
Prepared By: Taylor Soleno
Approved By: Gabriel Engeland
Subject: Appointment of VTA-PAC Representatives and Santa Clara County Cities Association – LAC Alternate Representative

COUNCIL PRIORITY AREA
☐Business Communities
☐Circulation Safety and Efficiency
☐Environmental Sustainability
☐Housing
☐Neighborhood Safety Infrastructure
☒General Government

RECOMMENDATION

FISCAL IMPACT
Not Applicable

ENVIRONMENTAL REVIEW
Not Applicable

PREVIOUS COUNCIL CONSIDERATION
Not Applicable

BACKGROUND
An appointment to the Valley Transportation Authority Policy Advisory Committee (VTA-PAC) and Santa Clara County Cities Association – Legislative Action Committee (LAC) require mayoral appointment.

At the January 14, 2025 City Council Meeting the 2025 City Council Assignments to Regional Boards and City Commissions were affirmed. Since January 2025, Councilmember Jonathan Weinberg has been named to the Valley Transportation Authority Board and can no longer serve as a member of the VTA-PAC. The new assignment to the VTA-PAC is Councilmember Neysa Fligor as primary, and Councilmember Larry Lang as alternate.

The Santa Clara County Cities Association – LAC needs an alternate assigned. The new assignment to the Santa Clara County Cities Association - LAC is Councilmember Larry Lang as alternate.
668
Agenda Item # 9.

ATTACHMENTS

1. 2025 City Council Assignments
669
Agenda Item # 9.
2025 City Council Mayoral Assignments
Council Standing Committees Primary Alternate Last Year Assignment City/LASD Schools Issues 2 0 Dailey,
Lee Eng
Meadows,
Lang
City/MVLA High School Issues 2 0 Dailey,
Fligor
Dailey,
Lang
City/CUSD/FUSD Schools Issues 2 0 Fligor,
Weinberg
Dailey,
Weinberg
Youth Commission Interviews 2 0 Dailey,
Weinberg
Weinberg,
Lang
Community Organizations Primary Alternate Last Year Assignment LA/LAH Joint Community Volunteer Awards
Committee
1 0 Dailey Fligor
County and Regional Organizations Primary Alternate Last Year Assignment *Association of Bay Area Governments 1 1 Fligor
Dailey (Alt.)
Fligor
Dailey (Alt)
County Housing & Community Development
Advisory Committee (HCDAC)
1 0 Meadows Meadows
Santa Clara County Cities Association – Board
(Mayor is primary)
1 1 Meadows
Weinberg (Alt.)
Dailey
Fligor
Santa Clara County Cities Association –
Legislative Action Committee
1 1 Dailey
No Alt
Assigned (Alt.)
Dailey
Lang (Alt.)
Santa Clara County Cities Association –
Selection Committee
1 1 Weinberg
Dailey (Alt.)
Dailey
Fligor
Santa Clara County Expressway Policy Advisory
Board
1 0 Weinberg Lang
*Santa Clara Valley Water Commission
(2-year term)
1 1 Dailey,
Fligor (Alt.)
Dailey
Lang (Alt)
*Santa Clara County Library District JPA 1 1 Meadows
Dailey (Alt.)
Meadows
Lang (Alt)
*North County Library Authority
(2-year term)
2 Dailey,
Meadows
Dailey
Lang
Valley Transportation Authority – Policy Advisory
Committee
1 1 Weinberg
Fligor (Alt.)
Fligor
Lang (Alt.)
Silicon Valley Regional Interoperability Authority
(SVRIA)
(3-year term)
0 1 Weinberg
No Alt
Assigned (Alt.)
Weinberg
Silicon Valley Clean Energy Authority Board 1 1 Meadows Dailey (Alt.)
Meadows
Dailey (Alt.)
Valley Transportation Authority – State Route 85
Corridor Policy Advisory Body
1 1 Fligor
Weinberg (Alt)
Lang
(Inactive)**
*Designated Filer for Form 700 with the noted agency
670
Agenda Item # 9.
2025 City Council Mayoral Assignments
City Commissions Primary Alternate Last Year Assignment Complete Streets 1 0 Meadows Lang
Environmental 1 0 Weinberg Fligor
Financial 1 0 Fligor Meadows
Historical 1 0 Dailey Dailey
Library 1 0 Fligor Lang
Parks, Arts, Recreation & Cultural 1 0 Meadows Dailey
Planning 1 0 Dailey Weinberg
Senior 1 0 Lee Eng Meadows
Youth 1 0 Lee Eng Weinberg
JVAC 1 0 None Fligor
671
Agenda Item # 9.

City Council Agenda Report
Meeting Date: March 11, 2025
Prepared By: Nick Zornes
Approved By: Gabe Engeland
Subject: Appeal No. 1 – Appeal of Historical Alteration Permit (H24-0003)

COUNCIL PRIORITY AREA
☐Business Communities
☐Circulation Safety and Efficiency
☐Environmental Sustainability
☐Housing
☐Neighborhood Safety Infrastructure
☒General Government

RECOMMENDATION
Deny the appeal and uphold the decision of the Los Altos Historical Commission for Historical Alteration Permit (H24-0003) for a new library courtyard, and affirming that the proposed project is categorically exempt from environmental review pursuant to Section 15301 (Existing Facilities) and Section 15303 (New Construction and Conversion of Small Structures), of the State Guidelines implementing the California Environmental Quality Act (CEQA) of 1970 and that none of the exceptions outlined in Section 15300.2 apply.

FISCAL IMPACT
Not Applicable.

ENVIRONMENTAL REVIEW
City Council’s action upholding the decision of the Historical Commission is not a project under California Environmental Quality Act (CEQA). The Historical Alteration Permit (H24-0003) for a new library courtyard was analyzed for its associated impacts under CEQA, and it was determined to be exempt from environmental review pursuant to Section 15301 (Existing Facilities) and Section 15303 (New Construction and Conversion of Small Structures), of the State Guidelines implementing the California Environmental Quality Act (CEQA) of 1970 and that none of the exceptions outlined in Section 15300.2 apply.

PREVIOUS COUNCIL CONSIDERATION
 On June 27, 2023, the City Council discussed location and general design characteristics in consideration of a new outdoor patio for the Los Altos Library at the Civic Center.  On November 28, 2023, the City Council authorized the use of Civic Center land for the construction of an outdoor library patio and directed the review to the Planning 672
Agenda Item # 10.

Commission for final design approval.

PREVIOUS COMMISSION CONSIDERATION
 On February 6, 2025, the Historical Commission and Planning Commission held a Joint Meeting to consider the library courtyard patio project.

BACKGROUND
On February 6, 2025, the Los Altos Historical Commission and Planning Commission held a Joint Meeting to consider the approval of a courtyard patio at the Los Altos Library. Jointly the commissions conducted a Public Hearing where they received a presentation from City Staff, and Project Applicant, asked clarifying questions, received Public Testimony, deliberated, and rendered a decision.

The Los Altos Historical Commission rendered a unanimous approval (3-0-1) from all commissioners in attendance (one commissioner was absent) to Adopt a Resolution approving a Historical Alteration Permit (H24-0003) for a new library courtyard at 13 South San Antonio Road per the recommended findings and conditions of approval; and find the project is categorically exempt pursuant to CEQA Guidelines Section 15301 (Existing Facilities) and Section 15303 (New Construction and Conversion of Small Structures).

The Los Altos Planning Commission rendered approval (4-1-1) by majority vote from all commissioners in attendance (one commissioner was absent) Adopt a Resolution approving a Design Review Permit (DR24-0002) for a new library courtyard at 13 South San Antonio Road per the recommended findings and conditions of approval; and find the project is categorically exempt pursuant to CEQA Guidelines Section 15301 (Existing Facilities) and Section 15303 (New Construction and Conversion of Small Structures).

On February 14, 2025, an appeal was filed for the approved project. The following Appeal was received:
 One (1) appeal was filed by the Preservation Action League Los Altos (PALLA), Alice Mansell, for the decision of the Los Altos Historical Commission on Historical Alteration Permit (H24-0003).

The appeal was filed pursuant to Chapter 12.44 of the Los Altos Municipal Code.

APPELLANTS REASON FOR APPEAL
The appellants reason for appeal filed with the City of Los Altos is attached as Attachment #1 to this agenda report.

ANALYSIS
Historical Alteration Permit (H24-0003)
The Civic Center Orchard is one of the last remaining orchards in Los Altos and holds additional significance as it was planted by early resident J. Gilbert Smith. The approved project involves constructing a new courtyard north of the Los Altos Public Library, a portion of which overlaps the defined orchard boundaries however does not modify such boundaries. The City hired Treanor, 673
Agenda Item # 10.
an independent historic consultant firm, to evaluate the proposed project and prepare a Secretary of the Interior Standards Compliance Review report with their findings.

The report found the project does not involve the removal of any character-defining features, which are essential for historic designation as they embody the visual and physical aspects that give a property its historic significance. The Civic Center Orchard’s character defining features include its trees arranged in rectangular plots with orthogonal rows spaced approximately 12 by 12 feet apart. While the project will overlap a small portion of the orchard boundary, it will not impact the orchard’s historic character. The loss of seven (7) potential planting sites will not affect the orchard’s historic significance or integrity, as these sites do not individually convey the orchard’s function or historical value. The remaining orchard trees continue to represent the orchard’s historic character.

The Civic Center Orchard retains its integrity of location, as it has not been moved, as well as its integrity of association and feeling, remaining an orchard since its establishment in the early 20th century. It also retains integrity of design, materials, and workmanship, as the trees’ size, spacing, and arrangement are preserved. Although the civic center has been improved over the last several decades with anticipated new and expanded buildings, the orchard maintains sufficient integrity to convey its historical significance and original function since its initial designation in 1981.

The approved project will not destroy any historic materials, features, or spatial relationships that define the property. The new construction will be clearly differentiated from historic elements while remaining compatible with the size, scale, proportion, and massing of the Civic Center Orchard and its surroundings.

The project was determined to comply with the Historic Preservation Ordinance, does not adversely impact the resource’s physical integrity or historical significance, and meets the findings of Section 12.44.140.A of the Los Altos Municipal Code (LAMC) and the Secretary of the Interior’s Standards for the Treatment of Historic Properties by City Staff, the Zoning Administrator, and a third-party independent historian.

Environmental Review for Historical Alteration Permit
The project is categorically exempt from environmental review under Section 15301 (Existing Facilities) of the California Environmental Quality Act (CEQA) Guidelines because it includes a minor alteration of an existing public facility consisting of the replacement of an existing patio with a new courtyard. The proposed courtyard area would be approximately 8,265 square feet, which is below the 10,000 square foot criteria identified in the CEQA Guidelines and mentioned above. The project courtyard is also consistent with the General Plan land use designation for the site and is within an urban area of Los Altos that is currently served by existing public facilities and services.

The project is categorically exempt from environmental review under Section 15303 (New Construction or Conversion of Small Structures) of the California Environmental Quality Act (CEQA) Guidelines because it is the construction of an accessory courtyard patio for the existing Los Altos Library. As mentioned above, the approximately project courtyard would replace the existing Los Altos Library patio.
674
Agenda Item # 10.

ATTACHMENTS

1. Appeal Filed

2. February 6, 2025, Agenda Item – Joint Planning Commission/Historical Commission Meeting
675
Agenda Item # 10.
676
Agenda Item # 10.
677
Agenda Item # 10.
678
Agenda Item # 10.
679
Agenda Item # 10.
680
Agenda Item # 10.
681
Agenda Item # 10.
682
Agenda Item # 10.

J O I N T P L A N N I N G C O M M I S S I O N A N D

H I S T O R I C A L C O M M I S S I O N

A G E N D A R E P O R T
Meeting Date: February 6, 2025
Subject: Library Courtyard Project at 13 South San Antonio Road Prepared by: Sean Gallegos, Senior Planner
Initiated by: Natalie Tan for SSA Landscape Architects, Applicant Attachments:

1. Draft Resolution Approving a Historical Alteration Permit

2. Draft Resolution Approving a Design Review Permit

3. Project Plans

4. Department of Park and Recreation Form 523A and 523B

5. Secretary of the Interior Standards Compliance Review

6. Categorical Exemption Memorandum
Recommendation

1. It is recommended the Historical Commission take the following action:

Adopt a Resolution approving a Historical Alteration Permit (H24-0003) for a new library courtyard at 13 South San Antonio Road per the recommended findings and conditions of approval; and find the project is categorically exempt pursuant to CEQA Guidelines Section 15301 (Existing Facilities) and Section 15303 (New Construction and Conversion of Small Structures) – Attachment 1.

2. It is recommended the Planning Commission take the following action:

Adopt a Resolution approving a Design Review Permit (D24-0002) for a new library courtyard at 13 South San Antonio Road per the recommended findings and conditions of approval; and find the project is categorically exempt pursuant to CEQA Guidelines Section 15301 (Existing Facilities) and Section 15303 (New Construction and Conversion of Small Structures) – Attachment 2.
683
Agenda Item # 10.

February 6, 2025
Library Courtyard Project at 13 S. San Antonio Road Page 2 Background
Property Description
The project site is located at the Civic
Center complex (Figure 1), which is
located on a block bound by Angela
Drive to the north, Cielito Drive and
Eleanor Avenue to the east, Hillview
Avenue to the south, and San Antonio
Road to the west. The civic center
complex consists of City Hall, Los
Altos Police Department, Los Altos
Community Center, Los Altos Library,
J. Gilbert Smith House, Los Altos
History Museum, Hillview Baseball
Field, Hillview Park, Bus Barn Theater,
Civic Center Orchard, a playground,
parking, and landscaping areas. The
surrounding area is a mix of residential
and commercial buildings.

Project Overview
The existing Los Altos Library is part of the Santa Clara County Library District. The Los Altos Library is a 28,050 square foot building that includes one community meeting room (with a maximum capacity of 100 people) and a collection of over two million books, movies, and other media. The library currently hosts a variety of events including book clubs, story time, meditation, music performances, life skills classes (e.g., cooking), social events, art classes, and educational programs (e.g., language classes, history lessons, gardening talks, and apricot orchard education).

These events take place indoors during the library’s normal operating hours. The Los Altos Library operates Monday to Thursday from 10:00 AM to 9:00 PM and Thursday to Sunday from 10:00 AM to 7:00 PM. Parking for the civic center is open and shared by all uses on site. Operators of the library are looking to continue hosting existing library events with the flexibility to host them outdoors.

The proposed project would remove the existing trellis, patio, and reorient the pedestrian pathway located directly north of the existing Los Altos Library and construct an outdoor courtyard. The courtyard would consist of new hardscape and pedestrian pathways, an outdoor multi-purpose seating area including an audio-visual system, and landscaping. The proposed pedestrian pathway would provide connections to City Hall and the existing parking lot to the east. The purpose of the courtyard is to host and support existing events at the Los Altos Library in conjunction with allowing for expanded programming opportunities. The courtyard would provide a flexible area to accommodate a variety of events year-round. The courtyard would include concrete pedestrian pathways along the length of the courtyard to City Hall to the north and the parking lot east of the library. Most of the courtyard would consist of permeable pavement. The entire courtyard would Figure 1: Location Map
684
Agenda Item # 10.

February 6, 2025
Library Courtyard Project at 13 S. San Antonio Road Page 3 be fenced in with a mix of corten steel, wood, and glass fencing ranging from approximately five to seven feet tall.

An outdoor multi-purpose seating area would be the courtyard’s primary feature. The area would provide bench seating, and five outdoor display screens with audio to support existing and future community events with a pergola above. All outdoor equipment associated with the outdoor display and audio system(s) would be placed within a climate-controlled equipment enclosure located within the area when not in use. Not all events would require the use of the audio and/or display systems. No mechanical pieces of equipment, such as heating, ventilation, air conditioning unit, or emergency equipment like a backup generator are proposed (Attachment 3 – Project Plans).

Civic Center Orchard Historic Landmark
In December 2024, the historic firm Treanor an independent conusltant and subject matter expert on historic resources updated the Department of Parks and Recreation (DPR) Primary Record forms 523A and 523B for the Civic Center Orchard (Attachment 4). The attached DPR form updates the previous DPRs completed for the site in 2000 and 2011. The historian confirmed and determined the following related to the Civic Center Orchard as apart of their independent analysis.

In 1901, J. Gilbert Smith purchased land near San Antonio Road (then Giffin Road), where he constructed a house and planted a small orchard of apricot trees. After marrying Margaret Hill Smith, the couple expanded the orchard, ultimately developing a thriving apricot operation that became a significant part of the area’s agricultural heritage. Over the years, the Smiths acquired additional land, growing the orchard to a total of 15 acres, with approximately 1 acre surrounding the house reserved for yard space.

When J. Gilbert Smith arrived in Los Altos on August 1, 1901, he purchased five acres of land near the area by San Antonio Road (formerly Giffin Road), Edith Avenue, and railroad tracks that are no longer extant. The land was undeveloped, with poppies, lupine, and trees. By 1902, Smith had planted apricots trees on the five acres and began construction on his home, the Smith House.

Smith’s orchard was developed within a period establish by the National Park Service as the United States’ modern orchard fruit growing era (1881-1945). Orchards established between the years of 1881 and 1945 were characterized by a limited variety of fruit types grown within a farm because not every variety of fruit was commercially viable. Prior to this period, hundreds of fruit varieties were found on farms and orchards throughout the United States. Research did not confirm what types of apricot J. Gilbert Smith grew throughout his career as an orchardist, however the orchard that has been maintained by the City consists of only Blenheim apricot trees and saplings.

In 1954, the Smiths sold a portion of their land to the City of Los Altos, though their home and the nearly 1-acre surrounding property were not included in the sale. A provision in their wills stipulated that the house and land be donated to the City upon their deaths.

The Civic Center Orchard was designated as a historical landmark in 1981 through Resolution No. 81-23, which included a legal description of the property boundaries of three (3) parcels. The resolution specified that “all other structures on the land, as well as a presently undefined portion of the orchard necessary to accommodate the future Council Chambers, are specifically excluded.” 685
Agenda Item # 10.

February 6, 2025
Library Courtyard Project at 13 S. San Antonio Road Page 4 However, the resolution did not define the exact boundaries of the "undefined portion of the orchard," leaving certain areas outside the historic designation unclear.

On September 8, 1991, the City
Council adopted Resolution No.
91-31 defined the orchard’s
designated boundaries. Resolution
No. 91-31 is accompanied by a
hand drawn sketch labeled
“Exhibit A,” showing the defined
landmark designation boundaries
of the Civic Center Orchard
(Figure 2). The Civic Center
Orchard surrounds City Hall and is
largely broken up into two main
areas with a strip of land east of San
Antonio Road and City Hall and
continues east of City Hall,
occupying land south of the surface
parking lot and north of the Los
Altos Library. The orchard
connects north of the Los Altos Library and south of City Hall. The boundaries of the orchard have remained the same since 1991, and many trees within the orchard have been replaced over time since some have died or were removed due to disease. The number of trees planted within the boundaries of the resource have varied over time and there is not a defined number of trees or planting sites established with the original designation in 1981 or in 1991 when the boundaries were clearly defined. The orchard is organized into rectangular sections with orthogonal rows of trees. In early 2024, the orchard was planted with many new apricot saplings and drip irrigation was added.

Figure 3: Aerial Photograph of Civic Center Orchard Boundaries Figure 2: Historic Orchard Boundaries
686
Agenda Item # 10.

February 6, 2025
Library Courtyard Project at 13 S. San Antonio Road Page 5 City Council Discussion
On June 27, 2023, the City Council discussed location and general design characteristics in consideration of a new outdoor patio for the Los Altos Library at the Civic Center.

On November 28, 2023, the City Council authorized the use of Civic Center land for the construction of an outdoor library patio and directed the review to the Planning Commission for final design approval.

Analysis
General Plan Consistency
The General Plan contains goals and policies for the Civic Center Complex in the Land Use Element and Community Design & Historic Resources Element which emphasize balancing land uses, and ensuring compatibility with adjacent residential land uses and nearby single-family neighborhoods.

The Land Use Element ensures public facilities are available to accommodate planned land uses and that the unique qualities of Los Altos are safeguarded and enhanced. The project is consistent with the General Plan’s goals and aligns due to the project being for governmental use under the Public and Institutional land use designation, and it complies with the permitted uses of the PCF zoning district, which allows uses for facilities owned, leased, or operated by a city, county and state.

The project complies with the Community Design & Historic Resources Element, particularly Community Design Policy 1.8, by promoting thoughtful design that respects the character of its surroundings without duplicating elements or styles. In alignment with Policy 1.8, the project blends harmoniously with the library building through the use of complementary materials, while also featuring contemporary design elements. This approach reflects integrity in design by respecting the physical qualities and character of the area, preserving the visual appeal of the civic center, and maintaining consistency with the architectural identity of the community.

The proposed outdoor library courtyard project for the City Civic Center is designed to enhance the site’s functionality and aesthetic appeal while fully adhering to the historic preservation policies outlined in the Community Design & Historic Resources Element. The applicable policies from the Historical Resources Element are outlined below:
 Policy 1.1 states: “Preserve trees, especially heritage and landmark trees, and trees that protect privacy in residential neighborhoods.”
 Policy 6.1 states: “Ensure that the integrity of historic structures and the parcels on which they are located are preserved through the implementation of applicable design, building, and fire codes.”
 Policy 6.3 states: “Work with property owners to preserve historic resources within the community, including the orchard, or representative portion thereof, on the civic center site.”
687
Agenda Item # 10.

February 6, 2025
Library Courtyard Project at 13 S. San Antonio Road Page 6 The project complies with Historic Resources Policy 1.1 by preserving all existing Civic Center Apricot Orchard apricot trees, designated as heritage trees, which will not be impacted. While the project results in the loss of approximately seven potential planting sites, this does not affect the orchard's historic significance or integrity. The historic landmark orchard remains understood as such, and the loss of these sites does not substantially alter the orchards’ defining characteristics.

The project complies with Historic Resources policy 6.1 by following the Secretary of the Interior’s Standards for Rehabilitation, ensuring that the integrity of both the historic orchard and the parcels they occupy is preserved. In addition, the project is consistent with Section 12.44.140 of the Historic Preservation Ordinance, which requires adherence to these standards.

The outdoor patio project also complies with Historic Resources Policy 6.3 by integrating harmoniously with the civic center’s historic resources, including the preservation of the orchard or key portions of it. The design incorporates materials that complement the site’s historic character, ensuring the preservation of the civic center’s cultural and historical value while enhancing its functionality for future use.

Zoning Consistency
The project complies with the Zoning Standards of the PCF Zoning District. An analysis of the project’s compliance with PCF Standards is provided on the table below:

PCF Zoning District Standards
Requirement Proposal
Coverage 30%
(172,031 square feet)

6.3%
36,651 square feet
Front Setback 40’ 104’
Interior (Left) Side Setback 25’ 66’8”
Interior Side Setback 25’ 70’
Rear Setback 50’ 653’
Height 30’ 11’2”
Historical Alteration Permit
The Civic Center Orchard is one of the last remaining orchards in Los Altos and holds additional significance as it was planted by early resident J. Gilbert Smith. The proposed project involves constructing a new courtyard north of the Los Altos Public Library, a portion of which overlaps the defined orchard boundaries however does not modify such boundaries. The City hired Treanor, 688
Agenda Item # 10.

February 6, 2025
Library Courtyard Project at 13 S. San Antonio Road Page 7 an independent historic consultant firm, to evaluate the proposed project and prepare a Secretary of the Interior Standards Compliance Review report with their findings (Attachment 5).

The report finds the project does not involve the removal of any character-defining features, which are essential for historic designation as they embody the visual and physical aspects that give a property its historic significance. The Civic Center Orchard’s character defining features include its trees arranged in rectangular plots with orthogonal rows spaced approximately 12 by 12 feet apart. While the project will overlap a small portion of the orchard boundary, it will not impact the orchard’s historic character. The loss of seven (7) potential planting sites will not affect the orchard’s historic significance or integrity, as these sites do not individually convey the orchard’s function or historical value. The remaining orchard trees continue to represent the orchard’s historic character.

The Civic Center Orchard retains its integrity of location, as it has not been moved, as well as its integrity of association and feeling, remaining an orchard since its establishment in the early 20th century. It also retains integrity of design, materials, and workmanship, as the trees’ size, spacing, and arrangement are preserved. Although the civic center has been improved over the last several decades with anticipated new and expanded buildings, the orchard maintains sufficient integrity to convey its historical significance and original function since its initial designation in 1981.

The proposed project will not destroy historic materials, features, or spatial relationships that define the property. The new construction will be clearly differentiated from historic elements while remaining compatible with the size, scale, proportion, and massing of the Civic Center Orchard and its surroundings.

Therefore, the project complies with the Historic Preservation Ordinance, does not adversely impact the resource’s physical integrity or historical significance, and meets the findings of Section

12.44.140.A of the Los Altos Municipal Code (LAMC) and the Secretary of the Interior’s Standards for the Treatment of Historic Properties.

Design Review Permit
The project proposes an outdoor courtyard with a new pergola, hardscape and pedestrian pathways, outdoor multi-purpose seating area including an audio-visual system, and landscaping. The entire courtyard would be fenced in with a mix of corten steel, wood, and glass fencing ranging from approximately five to seven feet tall.

The project is designed to preserve and complement the architectural integrity of the library, with the proposed new courtyard, pergola, and improvements to the existing library. The design emphasizes the integration of elements, materials, and scale that harmonize with the traditional architecture of the library building; however, the library building is not a historic resource. The proposed pergola is constructed of wood, concrete, and metal, along with wall-mounted monitors and concrete and wood seating. These features and materials are thoughtfully designed to complement the library’s traditional board-and-batten and stucco siding, as well as its aluminum windows. The selected exterior materials and finishes reflect high quality, durability, and permanence, ensuring a cohesive and lasting design.
689
Agenda Item # 10.

February 6, 2025
Library Courtyard Project at 13 S. San Antonio Road Page 8 The design emphasizes a human-scale building mass by incorporating a low 11.2-foot-tall pergola, along with low seating and fencing features, which effectively soften the project’s appearance and reduce its visual bulk. Additionally, the project includes generous setbacks, such as a left interior side setback of 66.6 feet (exceeding the required 25 feet), a front setback of 104 feet (where 40 feet is required), and a rear setback of 653 feet (where 50 feet is required), contributing to a more visually balanced and context-sensitive design within the civic center campus. The project design aligns with the low-density profile of the adjacent library building and complements other structures on the civic center campus.

The project proposes the removal of three (3) trees (one flowering cherry, one Japanese maple, and one purple plum) adjacent to the northern area of the Los Altos Library. The new landscaping plan incorporates the planting of numerous trees and shrubs, featuring a variety of native and drought-tolerant species that provide seasonal interest, shade, and visual appeal. Concrete pedestrian pathways will be installed along the length of the library, connecting to the east parking lot and extending north toward City Hall, while the courtyard paving will feature permeable pavement to enhance sustainability. The landscaping design includes inviting pathways, seating areas, and open spaces to encourage gathering and improve accessibility. Thoughtfully planned landscape and hardscape features complement the surrounding buildings and parking areas, creating a cohesive and welcoming environment for visitors.

The project fully screens all mechanical equipment from public view within an existing walled enclosure, and new sound and display systems will be housed in enclosures that complement the overall design of the building.

Therefore, the project complies with the development standards in the PCF zoning district because it is compatible with the character of the neighborhood as the design maintains an appropriate relationship with adjacent structures, minimizes bulk, and preserves existing trees to the extent possible, and meets the findings of Section 14.78.060 of the Los Altos Municipal Code (LAMC).

Environmental Review
The project is categorically exempt from environmental review under Section 15301 (Existing Facilities) of the California Environmental Quality Act (CEQA) Guidelines because it includes a minor alteration of an existing public facility consisting of the replacement of an existing patio with a new courtyard. The proposed courtyard area would be approximately 8,265 square feet, which is below the 10,000 square foot criteria identified in the CEQA Guidelines and mentioned above. The proposed courtyard is also consistent with the General Plan land use designation for the site and is within an urban area of Los Altos that is currently served by existing public facilities and services.

The project is categorically exempt from environmental review under Section 15303 (New Construction or Conversion of Small Structures) of the California Environmental Quality Act (CEQA) Guidelines because it is the construction of an accessory courtyard patio for the existing Los Altos Library. As mentioned above, the approximately proposed courtyard would replace the existing Los Altos Library patio.
690
Agenda Item # 10.

February 6, 2025
Library Courtyard Project at 13 S. San Antonio Road Page 9 The project is consistent with the General Plan and Zoning Ordinance, as outlined in this staff report. It does not result in significant impacts on sensitive environments, geological resources, biological resources, air quality, and is fully supported by necessary utilities and public services.

The project site is not listed on the National Register of Historic Places or the California Register of Historical Resources. While a small portion of the northern boundary overlaps with the Civic Center Apricot Orchard, a City-designated historic landmark, the Secretary of the Interior’s Standards Compliance Review concluded that the project would not significantly impact this historic resource as it complies with the Secretary of the Interior Standards for the Treatment of Historic Properties. Additionally, none of the exceptions outlined in CEQA Guidelines Section 15300.2 apply. A detailed analysis and supporting documentation for the CEQA exemptions are provided in Attachment 6.

Public Notification and Community Outreach
A public meeting notice was posted on the property along San Antonio Road, mailed to property owners within a 300’ radius, and published in the newspaper. The applicant contacted the adjacent neighbors to the south and north in the immediate area for the community outreach. At the time of preparation of this report, the Planning Division has not received any comments on the proposed project.
691
Agenda Item # 10.

RESOLUTION NO. HC 2025-XX

A RESOLUTION OF THE HISTORICAL COMMISSION OF THE CITY OF LOS

ALTOS APPROVING A HISTORICAL ALTERATION PERMIT FOR A NEW LIBRARY COURTYARD AT 13 SOUTH SAN ANTONIO ROAD
WHEREAS, the applicant, SSA Landscape Architects, submitted an application for an Historical Alteration Permit (H24-0003) for an outdoor courtyard at 13 South San Antonio Road (Los Altos Library), referred to herein as the “Project”; and WHEREAS, said Project is located in the PCF Zoning District, which allows all uses of facilities owned, leased, or operated by the City and the County; and WHEREAS, said Project was processed in accordance with the applicable provisions of the California Government Code and the Los Altos Municipal Code; and WHEREAS, the proposed Project complies with the Secretary of the Interior’s Standards for Rehabilitation by preserving the historic orchard’s defining characteristics, including its layout, species composition, and spatial organization, while the Project not compromise its integrity. The work avoids adverse impacts to character-defining features and maintains compatibility with the orchard’s historic scale and function. The project ensures the orchard’s long-term preservation and significance as a cultural resource, with no significant adverse impacts to historic resources; and WHEREAS, the Historical Commission held a duly noticed public hearing to consider the Project on February 6, 2025 and considered the written record and all public comment and approved the Historical Alteration Permit subject to the recommended findings and conditions of approval; and
WHEREAS, all the requirements of the Public Resources Code, the State CEQA Guidelines, and the regulations and policies of the City of Los Altos have been satisfied or complied with by the City in connection with the Project; and WHEREAS, the findings and conclusions made by the Historical Commission in this Resolution are based upon the oral and written evidence presented as well as the entirety of the administrative record for the proposed Project, which is incorporated herein by this reference. The findings are not based solely on the information provided in this Resolution; and WHEREAS, approval of the Project would be categorically exempt from environmental review under Section 15301 (“Existing Facilities”) and Section 15303 (“New Construction and Conversion of Small Structures”) because it includes a minor alteration of an existing public facility consisting of the replacement of an existing patio with a new courtyard and the construction of an accessory courtyard for the existing Los Altos Library. Additionally, none of the circumstances under CEQA Guidelines Section 15300.2 apply.

NOW, THEREFORE, BE IT RESOLVED, that the Historical Commission of the City of Los Altos hereby approves Historical Alteration Permit No. H24-0003 for an outdoor courtyard at the Los Altos Library, based on the following findings attached hereto as (Exhibit A) and conditions of approval attached hereto as (Exhibit B) and incorporated by this reference. 692
Agenda Item # 10.

Resolution No. HC 2025-XX Page 2

EXHIBIT A
Findings
With regard to the Historical Alteration Permit, the Historical Commission finds the following in accordance with Section 12.44.140 of the Municipal Code:

1. The project complies with all provisions of the Historic Preservation Ordinance (Chapter

12.44) due to the project not adversely affecting the physical integrity or the historic significance of the subject property, and the project being in compliance with the Secretary of the Interior's Standards for the Treatment of Historic Properties; and the project does not adversely affect the physical integrity or historic significance of the Civic Center Apricot Orchard, one of the last active orchards in Los Altos. The Civic Center Orchard trees will be retained, and none will be removed. With the remaining orchard trees, the orchard conveys its historic significance and character. The proposed project is compliant with the Secretary of the Interior's Standards for Rehabilitation. The project is compliant with the applicable criteria listed in the Community Design and Historic Resources Elements.

2. The project complies with Standards 1-4 of the Secretary of the Interior's Standards for the Treatment of Historic Properties. It preserves the historic apricot orchard with minimal alterations, ensuring its defining characteristics remain intact (Standard 1). No characterdefining features are removed, and new work is limited to unplanted areas, avoiding the removal of any orchard trees. The minor encroachment on the southern boundary does not affect the orchard's historic character, as its orthogonal rows, spacing, and overall organization remain intact (Standard 2). The project avoids adding conjectural historical features or architectural elements from other buildings, maintaining authenticity (Standard 3).

Furthermore, no changes have been made to the orchard that have acquired historic significance, so none require retention or preservation (Standard 4).

3. The project complies with Standards 5-10 of the Secretary of the Interior’s Standards for the Treatment of Historic Properties. The orchard’s layout and species composition are preserved by replacing dead trees with Blenheim apricots, consistent with the original plantings. While seven potential planting sites would be lost, this does not diminish the orchard's historic significance, as its layout and existing trees remain (Standard 5). There is no chemical or physical treatment that would negatively impact the orchard’s historic character (Standard 7).

As there are no known archaeological resources in the orchard, Standard 8 is not applicable.

The project preserves historic materials, features, and spatial relationships, and the project is clearly differentiated yet compatible with the historic size, scale, proportion, and massing of the orchard (Standard 9). Finally, while seven planting sites may be obstructed, the essential form and integrity of the orchard remain intact, and these sites could be reestablished in the future. Overall, the project does not result in a substantial adverse change to the significance of the Civic Center Orchard or the J. Gilbert Smith House (Standard 10).

4. The Project is categorically exempt from environmental review under Section 15301 (Existing Facilities) and Section 15303 (New Construction and Conversion of Small Structures) because it includes a minor alteration of an existing public facility consisting of the replacement of an existing patio with a new courtyard and the construction of an accessory courtyard for the 693
Agenda Item # 10.

Resolution No. HC 2025-XX Page 3
existing Los Altos Library. Additionally, none of the circumstances under CEQA Guidelines Section 15300.2 apply.
694
Agenda Item # 10.

Resolution No. HC 2025-XX Page 4

EXHIBIT B

CONDITIONS OF APPROVAL

PLANNING DIVISION

1. Approved Plans: The project shall be developed in substantial compliance with the design plans and support materials and technical reports approved as part of the application, except as modified by these conditions as specified below.

2. Expiration: This Permit is valid for a period of two (2) years from the date of final approval unless prior to the date of expiration, a building permit is issued, or an extension is granted pursuant to the procedures and timeline for extensions in the Zoning Code.

3. Revisions to the Approved Project: Minor revisions to the approved plans which are found to be in substantial compliance with the approved plans may be approved by the Development Services Director.

4. Notice of Right to Protest: The conditions of project approval set forth herein include certain fees, dedication requirements, reservation requirements, and other exactions. Pursuant to Government Code Section 66020(d)(1), these conditions constitute written notice of a statement of the amount of such fees, and a description of the dedications, reservations, and other exactions. You are hereby further notified that the 90-day period in which you may protest these fees, dedications, reservations, and other exactions pursuant to Government Code Section 66020(a) began on the date of approval of this project. If you fail to file a protest within this 90-day period complying with all of the requirements of Section 66020, you will be legally barred from later challenging such exactions.

5. Indemnity and Hold Harmless: The applicant/owner agrees to indemnify, defend, protect, and hold the City harmless from all costs and expenses, including attorney’s fees, incurred by the City or held to be the liability of the City in connection with the City’s defense of its actions in any proceedings brought in any State or Federal Court, challenging any of the City’s action with respect to the applicant’s project. The City may withhold final maps and/or permits, including temporary or final occupancy permits, for failure to pay all costs and expenses, including attorney's fees, incurred by the City in connection with the City's defense of its actions.

6. Exterior Materials: High-quality materials and finishes shall be used throughout the project and shall remain in compliance with the materials identified in the approved plans, except as modified by the conditions of approval herein. Details regarding all color and architectural details shall be provided in the building permit plan submittal and shall be subject to review and approval by the Development Services Director or their designee prior to the issuance of building permits.

7. Special Paving Materials: The color, material, design, and product specifications for the special paving materials used on-site shall be submitted with the building permit drawings.

Final paving design details shall be subject to review and approval by the Development Services Director or their designee prior to the issuance of building permits. 695
Agenda Item # 10.

Resolution No. HC 2025-XX Page 5

8. Lighting Plan: The applicant shall submit a lighting plan in building permit drawings. This plan should include photometric contours, manufacturer’s specifications on the fixtures, and mounting heights. The design and location of outdoor lighting fixtures shall ensure there will be no glare and light spillover to surrounding properties, which is demonstrated with photometric contours extending beyond the project property lines. The lighting plan submitted with building permit drawings must be approved by the Development Services Director or their designee prior to building permit issuance.

9. Landscaping: Detailed landscape and irrigation plans must be included in building permit drawings. Minimum plant sizes are flats or one-gallon containers for ground cover, five-gallon for shrubs, and 24” box for trees. The drawings must be approved by the Development Services Director or their designee prior to building permit issuance and implemented prior to occupancy. All plans should be prepared by a licensed Landscape Architect and shall comply with the City’s Water Efficient Landscape Ordinance (WELO) pursuant to Chapter 12.36 of the Municipal Code. Additional landscaping materials or modifications may be required by the Planning Division at final inspection to ensure adequate planting coverage and/or screening.

10. Utility Landscape Screening: All utility meters, lines, transformers, backflow preventers, etc., must be shown on all site plan drawings and landscape plan drawings. All such facilities shall be located so as to not interfere with landscape material growth and shall be screened in a manner which respects the project design. Additional landscaping materials or modifications may be required by the Planning Division at final inspection to ensure adequate plant screening.

11. Tree Removal Approved: Trees Nos. 1 to 3 shown to be removed on plan Sheet L-1.1 of the approved set of plans are hereby approved for removal. Tree removal shall not occur until a building permit is submitted and shall only occur after issuance of a demolition permit or building permit. Exceptions to this condition may be granted by the Development Services Director.

12. Replacement Trees: The applicant shall offset the loss of each tree with one replacement tree, for a total of three replacement trees. Each replacement tree shall be no smaller than a 24” box and shall be noted on the landscape plan as a replacement tree.

13. Monthly Arborist Inspections: Throughout demolition and construction, a qualified arborist must conduct monthly inspections to ensure tree protection measures and maintenance care are provided. A copy of the inspection letter, including recommendations for modifications to tree care or construction activity to maintain tree health, shall be provided to the Planning Division.

14. Tree Protection Fencing: The grading and landscape plans of the Building Permit submittal shall show the required tree protection fencing which shall be installed around the dripline(s), or as required by the project arborist, of all orchard trees. Tree protection fencing shall be chain link and a minimum of five feet in height with posts driven into the ground and shall not be removed until all building construction has been completed unless approved by the Planning Division.
696
Agenda Item # 10.

Resolution No. HC 2025-XX Page 6

15. Orchard Irrigation System: The landscape and irrigation plans of the building permit submittal shall show the existing orchard irrigation system and method for protection during construction to ensure continued irrigation system function.

16. Orchard Sign Relocation: The building permit submittal shall show the proposed location for the relocation of the existing orchard information sign. The proposed sign location shall be reviewed and approved by the Development Serviced Director and City Engineer prior to the issuance of building permit.

17. Construction Noise Reduction: The following noise reduction measures shall be incorporated into construction plans and contractor specifications to reduce the impact of temporary construction-related noise on nearby properties: (a) comply with manufacturer’s muffler requirements on all construction equipment engines; (b) turn off construction equipment when not in use, where applicable; (c) locate stationary equipment as far as practical from receiving properties; (d) use temporary sound barriers or sound curtains around loud stationary equipment if the other noise reduction methods are not effective or possible; and (e) shroud or shield impact tools and use electric-powered rather than diesel-powered construction equipment.

18. Basic Air Quality Construction Measures: The applicant shall require all construction contractors to implement the basic construction mitigation measures recommended by the Bay Area Air Quality Management District (BAAQMD) to reduce fugitive dust emissions.

Emission reduction measures will include, at a minimum, the following measures: (a) All exposed surfaces (e.g., staging areas, soil piles, and graded areas) shall be watered two times per day; (b) All haul trucks transporting soil, sand, or other loose material off-site shall be covered; (c) All visible mud or dirt track-out onto adjacent public roads shall be removed using wet power vacuum street sweepers at least once per day. The use of dry power sweeping is prohibited; (d) All sidewalks to be paved shall be completed as soon as possible. Building pads shall be laid as soon as possible after grading unless seeding or soil binders are used; (e) All excavation, grading, and/or demolition activities shall be suspended when average wind speeds exceed 20 mph; (f) All trucks and equipment, including their tires, shall be washed off prior to leaving the site; (g) Idling times shall be minimized either by shutting equipment off when not in use or reducing the maximum idling time to five minutes (as required by the California airborne toxics control measures Title 13, Section 2485, of the California Code of Regulations). Clear signage shall be provided for construction workers at all access points; (h) All construction equipment shall be maintained and properly tuned in accordance with the manufacturer’s specifications. All equipment shall be checked by a certified mechanic and determined to be running in proper condition prior to operation; and (i) Publicly visible signs shall be posted with the telephone number and name of the person to contact at the lead agency regarding dust complaints. This person shall respond and take corrective action within 48 hours. The Air District’s General Air Pollution Complaints number shall also be visible to ensure compliance with applicable regulations.

19. Discovery of Contaminated Soils: If contaminated soils are discovered, the applicant will ensure the contractor employs engineering controls and Best Management Practices (BMPs) to minimize human exposure to potential contaminants. Engineering controls and construction BMPs will include, but not be limited to, the following: (a) contractor employees working onsite will be certified in OSHA’s 40-hour Hazardous Waste Operations and Emergency Response (HAZWOPER) training; (b) the contractor will stockpile soil during redevelopment 697
Agenda Item # 10.

Resolution No. HC 2025-XX Page 7
activities to allow for proper characterization and evaluation of disposal options; (c) the contractor will monitor area around construction site for fugitive vapor emissions with appropriate field screening instrumentation; (d) the contractor will water/mist soil as it is being excavated and loaded onto transportation trucks; (e) the contractor will place any stockpiled soil in areas shielded from prevailing winds; and (f) the contractor will cover the bottom of excavated areas with sheeting when work is not being performed.

20. Discovery of Archaeological Resources: If prehistoric or historic-period cultural materials are unearthed during ground-disturbing activities, it is recommended that all work within 100’ of the find be halted until a qualified archaeologist and Native American representative can assess the significance of the find. Prehistoric materials might include obsidian and chertflaked stone tools (e.g., projectile points, knives, scrapers) or tool-making debris; culturally darkened soil (“midden”) containing heat-affected rocks and artifacts; stone milling equipment (e.g., mortars, pestles, handstones, or milling slabs); and battered-stone tools, such as hammerstones and pitted stones. Historic-period materials might include stone, concrete, or adobe footings and walls; filled wells or privies; and deposits of metal, glass, and/or ceramic refuse. If the find is determined to be potentially significant, the archaeologist, in consultation with the Native American representative, will develop a treatment plan that could include site avoidance, capping, or data recovery.

21. Discovery of Human Remains: In the event of the discovery of human remains during construction or demolition, there shall be no further excavation or disturbance of the site within a 50’ radius of the location of such discovery, or any nearby area reasonably suspected to overlie adjacent remains. The Santa Clara County Coroner shall be notified and shall make a determination as to whether the remains are Native American. If the Coroner determines that the remains are not subject to their authority, the coroner shall notify the Native American Heritage Commission, which shall attempt to identify descendants of the deceased Native American. If no satisfactory agreement can be reached as to the disposition of the remains pursuant to this State law, then the landowner shall reinter the human remains and items associated with Native American burials on the property in a location not subject to further subsurface disturbance. A final report shall be submitted to the City’s Development Services Director prior to the release of a Certificate of Occupancy. This report shall contain a description of the mitigation programs and its results, including a description of the monitoring and testing resources analysis methodology and conclusions, and a description of the disposition/curation of the resources. The report shall verify completion of the mitigation program to the satisfaction of the City’s Development Services Director.

22. Discovery of Paleontological Resources: In the event that a fossil is discovered during construction of the project, excavations within 50’ of the find shall be temporarily halted or delayed until the discovery is examined by a qualified paleontologist, in accordance with Society of Vertebrate Paleontology standards. The City shall include a standard inadvertent discovery clause in every construction contract to inform contractors of this requirement. If the find is determined to be significant and if avoidance is not feasible, the paleontologist shall design and carry out a data recovery plan consistent with the Society of Vertebrate Paleontology standards.

23. Preconstruction Nesting Bird Survey: The applicant shall be responsible for the retention of a qualified biologist to conduct a survey of the project site and surrounding 500 feet for active nests—with particular emphasis on nests of migratory birds—if construction (including site 698
Agenda Item # 10.

Resolution No. HC 2025-XX Page 8
preparation) will begin during the bird nesting season, from February 1 through August 31. If active nests are observed on either the project site or the surrounding area, the applicant, in coordination with the appropriate City staff, shall establish no-disturbance buffer zones around the nests, with the size to be determined in consultation with the California Department of Fish and Wildlife (usually 100 feet for perching birds and 300 feet for raptors). The no-disturbance buffer shall remain in place until the biologist determines the nest is no longer active or the nesting season ends. The project applicant shall submit a report indicating the results of the nesting survey and any designated buffer zones to the Development Services Director or the Director’s designee for review and approval prior to the issuance of any demolition, tree removal, or grading permit, whichever occurs earliest. If construction ceases for seven days or more and then resumes during the nesting season, an additional survey performed by a qualified biologist prior to construction resuming shall be completed to avoid impacts on active bird nests that may be present. The results of the additional nesting survey shall be submitted via a report to the Development Services Director or the Director’s designee for review and approval prior to the restart of construction activities.

BUILDING DIVISION

24. Building Permit: A building permit is required for the project and building design plans shall comply with the latest applicable adopted standards. The applicant shall submit supplemental application materials as required by the Building Division to demonstrate compliance.

25. Conditions of Approval: Incorporate the conditions of approval into the Building Permit submittal plans and provide a letter which explains how each condition of approval has been satisfied and/or which sheet of the plans the information can found

26. Payment of Impact and Development Fees: The applicant shall pay all applicable development and impact fees in accordance with State Law and the City of Los Altos current adopted fee schedule. All impact fees not paid prior to building permit issuance shall be required to provide a bond equal to the required amount prior to issuance of the building permit.

27. Work Hours/Construction Site Signage: No work shall commence on the job site prior to 7:00 a.m. nor continue later than 5:30 p.m., Monday through Friday, from 9 a.m. to 3 p.m.

Saturday, and no work is permitted on Sunday or any City observed holiday. The general contractor, applicant, developer, or property owner shall erect a sign at all construction site entrances/exits to advise subcontractors and material suppliers of the working hours and contact information, including an after-hours contact.

28. Disturbance Coordinator: The applicant shall designate a “disturbance coordinator” who will be responsible for responding to any local complaints regarding construction noise. The coordinator (who may be an employee of the general contractor) will determine the cause of the complaint and will require reasonable measures warranted to correct the problem be implemented. A telephone number of the noise disturbance coordinator shall be conspicuously posted at the construction site fence and on the notification sent to neighbors adjacent to the site. The sign must also list an emergency after-hours contact number for emergency personnel.

29. Americans with Disabilities Act: All improvements shall comply with Americans with Disabilities Act (ADA). The latest edition of Caltrans ADA requirements shall apply to all 699
Agenda Item # 10.

Resolution No. HC 2025-XX Page 9
improvements in the public right-of-way. Compliance with all ADA requirements shall be shown on all building permit plans.

ENGINEERING DIVISION

30. Construction Management Plan: The applicant shall submit a construction management plan for review and approval by the Development Services Director and the City Engineer. The construction management plan shall address any construction activities affecting the public right-of-way, including but not limited to excavation, traffic control, truck routing, pedestrian protection, material storage, earth retention and construction vehicle parking. The plan shall provide specific details with regards to how construction vehicle parking will be managed to minimize impacts on nearby single-family neighborhoods. Sidewalks, parking and travel lanes along San Antonio Road and through the Civic Center campus shall not be closed for the full duration of the project. Closures will be reviewed and approved with Encroachment Permit submittals. The applicant shall be required to have a pre-construction meeting with all abutting property owners to discuss the project schedule and to prominently display a sign with the single point of contact the community should interface with for any construction related impacts from the project.

31. Storm Water Management Plan: The Applicant shall submit a Storm Water Management Plan (SWMP) in compliance with the City of Los Altos Municipal Regional Stormwater (MRP)NPDES Permit No. CA S612008, Order No. R2-2022-0018 dated May 11, 2022. The SWMP shall be reviewed and approved by a City approved third party consultant at the Applicant’s expense. The recommendations from the Storm Water Management Plan (SWMP) shall be shown on the building permit plans.

32. Pollution Prevention: The improvement plans shall include the “Blueprint for a Clean Bay” plan sheet in all plan submittals.

33. Storm Water Filtration Systems: The applicant shall insure the design of all storm water filtration systems and devices are without standing water to avoid mosquito/insect infestation.

34. Transportation Permit: A Transportation Permit, per the requirements specified in California Vehicle Code Division 15, is required before any large equipment, materials or soil is transported or hauled to or from the construction site. The Applicant shall pay the applicable fees before the transportation permit can be issued by the Traffic Engineer.

SANTA CLARA COUNTY FIRE DEPARTMENT

35. Knox Key Boxes/Locks Where Required for Access: Where access to or within a structure or an area is restricted because of secured openings or where immediate access is necessary for lifesaving or firefighting purposes, the fire code official is authorized to require a key box to be installed in an approved location. The Knox Key Box shall be of an approved type and shall contain keys to gain necessary access as required by the fire code official. An approved Knox Lock shall be installed on gates or similar barriers when required by the fire code. Key box maintenance. The operator of the building shall immediately notify the fire code official and provide the new key when a lock is changed or re-keyed. The key to such lock shall be secured in the key box.
700
Agenda Item # 10.

RESOLUTION NO. PC 2025-XX

A RESOLUTION OF THE PLANNING COMMISSION OF THE CITY OF LOS ALTOS

APPROVING A DESIGN REVIEW PERMIT FOR A NEW LIBRARY COURTYARD AT 13 SOUTH SAN ANTONIO ROAD
WHEREAS, the applicant, SSA Landscape Architects, submitted an application for Design Review (D24-0002) for an outdoor courtyard at 13 South San Antonio Road (Los Altos Library), referred to herein as the “Project”; and
WHEREAS, said Project is located in the PCF Zoning District, which allows all uses of facilities owned, leased, or operated by the City and the County; and WHEREAS, the Project was processed in accordance with the applicable provisions of the California Government Code and Los Altos Municipal Code; and WHEREAS, the Planning Commission held a duly noticed public hearing to consider the Project on February 6, 2025 and considered the written record and all public comment and approved the Design Review subject to the recommended findings and conditions of approval; and WHEREAS, all the requirements of the Public Resources Code, the State CEQA Guidelines, and the regulations and policies of the City of Los Altos have been satisfied or complied with by the City in connection with the Project; and WHEREAS, the findings and conclusions made by the Planning Commission in this Resolution are based upon the oral and written evidence presented as well as the entirety of the administrative record for the proposed Project, which is incorporated herein by this reference. The findings are not based solely on the information provided in this Resolution; and WHEREAS, approval of the Project would be categorically exempt from environmental review under Section 15301 (“Existing Facilities”) and Section 15303 (“New Construction and Conversion of Small Structures”) because it includes a minor alteration of an existing public facility consisting of the replacement of an existing patio with a new courtyard and the construction of an accessory courtyard for the existing Los Altos Library. Additionally, none of the circumstances under CEQA Guidelines Section 15300.2 apply.

NOW, THEREFORE, BE IT RESOLVED, that the Planning Commission of the City of Los Altos hereby approves Design Review (D24-0002) for an outdoor courtyard at the Los Altos Library, based on the following findings attached hereto as (Exhibit A) and conditions of approval attached hereto as (Exhibit B) and incorporated by this reference. 701
Agenda Item # 10.

Resolution No. PC 2025-XX Page 2

EXHIBIT A
Findings
With regard to the Design Review Permit, the Planning Commission finds the following pursuant to Section 14.78.060 of Los Altos Municipal Code (LAMC):

A. The proposal meets the goals, policies and objectives of the general plan and any specific plan, objective design guidelines and ordinance design criteria adopted for the specific district or area because the project is consistent with the goals, policies, and objectives of the General Plan and complies with the ordinance criteria for the Public and Community Facilities (PCF) Zoning District, meeting all zoning standards.

B. The proposal has architectural integrity and has an appropriate relationship with other structures in the immediate area in terms of height, bulk and design because the project preserves the library’s architectural integrity by ensuring the design complements surrounding structures in height, bulk, and character. The contemporary patio and pergola design integrate with the library’s style, maintaining visual harmony. The addition's height and massing are scaled to enhance the civic center while preserving the library and adjacent buildings' integrity. This approach balances contemporary features with historical preservation, ensuring a cohesive and functional public space.

C. Building mass is articulated to relate to the human scale, both horizontally and vertically. Building elevations have variation and depth and avoid large blank wall surfaces. Residential or mixed-use residential projects incorporate elements that signal habitation, such as identifiable entrances, stairs, porches, bays and balconies because the one-story design of the patio reduces the perceived bulk and mass of the addition, ensuring it does not overwhelm the existing library, the civic center site, or the surrounding neighborhood. By limiting the height of the pergola structure, the onestory design minimizes the visual impact and helps the patio blend more naturally with the existing environment. This approach preserves sight lines and maintains the scale of neighboring buildings, allowing the patio to integrate seamlessly into the community. The reduced height ensures the addition complements the existing structures without introducing excessive bulk, helping to preserve the open, airy feel of the space.

D. Exterior materials and finishes convey high quality, integrity, permanence and durability, and materials are used effectively to define building elements such as base, body, parapets, bays, arcades and structural elements. Materials, finishes, and colors have been used in a manner that serves to reduce the perceived appearance of height, bulk and mass, and are harmonious with other structures in the immediate area. The Project incorporates high-quality materials to maintain consistency with the traditional architecture of the library and compatibility with the Downtown character. The project has been designed to be compatible with the existing library building, integrating both complementary materials and contemporary design elements. Materials such as the louvered metal pergola with wood-grain finish blades, frameless glass fences, corten steel frame fencing, and wood seating for benches align with the library’s architectural style, incorporating similar color schemes, textures, and finishes. 702
Agenda Item # 10.

Resolution No. PC 2025-XX Page 3
E. Landscaping is generous and inviting, and landscape and hardscape features are designed to complement the building and parking areas, and to be integrated with the building architecture and the surrounding streetscape. Landscaping includes substantial street tree canopy, either in the public right-of-way or within the Project frontage. The Project’s landscaping plan prioritizes the preservation of the natural landscape by minimizing tree removal and soil disruption. Grade changes have been carefully limited, ensuring that existing vegetation and other natural features remain largely undisturbed. The impact on the orchard is minimal, as no trees currently exist in the area designated for the project. The work involves the removal of the existing trellis, patio, and pedestrian pathway north of the Los Altos Library, along with three ornamental trees. However, these trees are not part of the Civic Center Orchard and are not significant to its historical value. To enhance the area, a variety of new trees and shrubs will be planted along the perimeter of the courtyard, contributing to the overall aesthetic and environmental value of the site
F. Signage is designed to complement the building architecture in terms of style, materials, colors and proportions because no signage is proposed with the submittal. If signage is introduced, it will be reviewed under Chapter 14.68 sign regulations to ensure compatibility with the building’s architecture, including style, materials, colors, and proportions, to maintain architectural cohesion.

G. Mechanical equipment is screened from public view and the screening is designed to be consistent with the building architecture in form, material and detailing. The Project fully screens all mechanical equipment from public view within an existing walled enclosure and new sound and display systems will be enclosed in new enclosures that complement the building’s design.

H. Service, trash and utility areas are screened from public view, or are enclosed in structures that are consistent with the building architecture in materials and detailing. The Project will utilize the existing concealed service, trash, and utility areas within the library building’s design, keeping them out of public view. Trash, electrical, and service rooms are located internally, while a PG&E transformer is placed at the rear alley to minimize visibility from South San Antonio Road, preserving the architectural integrity of the facade.

I. The Project is categorically exempt from environmental review under Section 15301 (Existing Facilities) and Section 15303 (New Construction and Conversion of Small Structures) because it includes a minor alteration of an existing public facility consisting of the replacement of an existing patio with a new courtyard and the construction of an accessory courtyard for the existing Los Altos Library. Additionally, none of the circumstances under CEQA Guidelines Section 15300.2 apply.
703
Agenda Item # 10.

Resolution No. PC 2025-XX Page 4

EXHIBIT B

CONDITIONS OF APPROVAL

PLANNING DIVISION

1. Approved Plans: The project shall be developed in substantial compliance with the design plans and support materials and technical reports approved as part of the application, except as modified by these conditions as specified below.

2. Expiration: This Permit is valid for a period of two (2) years from the date of final approval unless prior to the date of expiration, a building permit is issued, or an extension is granted pursuant to the procedures and timeline for extensions in the Zoning Code.

3. Revisions to the Approved Project: Minor revisions to the approved plans which are found to be in substantial compliance with the approved plans may be approved by the Development Services Director.

4. Notice of Right to Protest: The conditions of project approval set forth herein include certain fees, dedication requirements, reservation requirements, and other exactions. Pursuant to Government Code Section 66020(d)(1), these conditions constitute written notice of a statement of the amount of such fees, and a description of the dedications, reservations, and other exactions. You are hereby further notified that the 90-day period in which you may protest these fees, dedications, reservations, and other exactions pursuant to Government Code Section 66020(a) began on the date of approval of this project. If you fail to file a protest within this 90-day period complying with all of the requirements of Section 66020, you will be legally barred from later challenging such exactions.

5. Indemnity and Hold Harmless: The applicant/owner agrees to indemnify, defend, protect, and hold the City harmless from all costs and expenses, including attorney’s fees, incurred by the City or held to be the liability of the City in connection with the City’s defense of its actions in any proceedings brought in any State or Federal Court, challenging any of the City’s action with respect to the applicant’s project. The City may withhold final maps and/or permits, including temporary or final occupancy permits, for failure to pay all costs and expenses, including attorney's fees, incurred by the City in connection with the City's defense of its actions.

6. Exterior Materials: High-quality materials and finishes shall be used throughout the project and shall remain in compliance with the materials identified in the approved plans, except as modified by the conditions of approval herein. Details regarding all color and architectural details shall be provided in the building permit plan submittal and shall be subject to review and approval by the Development Services Director or their designee prior to the issuance of building permits.

7. Special Paving Materials: The color, material, design, and product specifications for the special paving materials used on-site shall be submitted with the building permit drawings.

Final paving design details shall be subject to review and approval by the Development Services Director or their designee prior to the issuance of building permits. 704
Agenda Item # 10.

Resolution No. PC 2025-XX Page 5

8. Lighting Plan: The applicant shall submit a lighting plan in building permit drawings. This plan should include photometric contours, manufacturer’s specifications on the fixtures, and mounting heights. The design and location of outdoor lighting fixtures shall ensure there will be no glare and light spillover to surrounding properties, which is demonstrated with photometric contours extending beyond the project property lines. The lighting plan submitted with building permit drawings must be approved by the Development Services Director or their designee prior to building permit issuance.

9. Landscaping: Detailed landscape and irrigation plans must be included in building permit drawings. Minimum plant sizes are flats or one-gallon containers for ground cover, five-gallon for shrubs, and 24” box for trees. The drawings must be approved by the Development Services Director or their designee prior to building permit issuance and implemented prior to occupancy. All plans should be prepared by a licensed Landscape Architect and shall comply with the City’s Water Efficient Landscape Ordinance (WELO) pursuant to Chapter 12.36 of the Municipal Code. Additional landscaping materials or modifications may be required by the Planning Division at final inspection to ensure adequate planting coverage and/or screening.

10. Utility Landscape Screening: All utility meters, lines, transformers, backflow preventers, etc., must be shown on all site plan drawings and landscape plan drawings. All such facilities shall be located so as to not interfere with landscape material growth and shall be screened in a manner which respects the project design. Additional landscaping materials or modifications may be required by the Planning Division at final inspection to ensure adequate plant screening.

11. Tree Removal Approved: Trees Nos. 1 to 3 shown to be removed on plan Sheet L-1.1 of the approved set of plans are hereby approved for removal. Tree removal shall not occur until a building permit is submitted and shall only occur after issuance of a demolition permit or building permit. Exceptions to this condition may be granted by the Development Services Director.

12. Replacement Trees: The applicant shall offset the loss of each tree with one replacement tree, for a total of three replacement trees. Each replacement tree shall be no smaller than a 24” box and shall be noted on the landscape plan as a replacement tree.

13. Monthly Arborist Inspections: Throughout demolition and construction, a qualified arborist must conduct monthly inspections to ensure tree protection measures and maintenance care are provided. A copy of the inspection letter, including recommendations for modifications to tree care or construction activity to maintain tree health, shall be provided to the Planning Division.

14. Tree Protection Fencing: The grading and landscape plans of the Building Permit submittal shall show the required tree protection fencing which shall be installed around the dripline(s), or as required by the project arborist, of all orchard trees. Tree protection fencing shall be chain link and a minimum of five feet in height with posts driven into the ground and shall not be removed until all building construction has been completed unless approved by the Planning Division.
705
Agenda Item # 10.

Resolution No. PC 2025-XX Page 6

15. Orchard Irrigation System: The landscape and irrigation plans of the building permit submittal shall show the existing orchard irrigation system and method for protection during construction to ensure continued irrigation system function.

16. Orchard Sign Relocation: The building permit submittal shall show the proposed location for the relocation of the existing orchard information sign. The proposed sign location shall be reviewed and approved by the Development Serviced Director and City Engineer prior to the issuance of building permit.

17. Construction Noise Reduction: The following noise reduction measures shall be incorporated into construction plans and contractor specifications to reduce the impact of temporary construction-related noise on nearby properties: (a) comply with manufacturer’s muffler requirements on all construction equipment engines; (b) turn off construction equipment when not in use, where applicable; (c) locate stationary equipment as far as practical from receiving properties; (d) use temporary sound barriers or sound curtains around loud stationary equipment if the other noise reduction methods are not effective or possible; and (e) shroud or shield impact tools and use electric-powered rather than diesel-powered construction equipment.

18. Basic Air Quality Construction Measures: The applicant shall require all construction contractors to implement the basic construction mitigation measures recommended by the Bay Area Air Quality Management District (BAAQMD) to reduce fugitive dust emissions.

Emission reduction measures will include, at a minimum, the following measures: (a) All exposed surfaces (e.g., staging areas, soil piles, and graded areas) shall be watered two times per day; (b) All haul trucks transporting soil, sand, or other loose material off-site shall be covered; (c) All visible mud or dirt track-out onto adjacent public roads shall be removed using wet power vacuum street sweepers at least once per day. The use of dry power sweeping is prohibited; (d) All sidewalks to be paved shall be completed as soon as possible. Building pads shall be laid as soon as possible after grading unless seeding or soil binders are used; (e) All excavation, grading, and/or demolition activities shall be suspended when average wind speeds exceed 20 mph; (f) All trucks and equipment, including their tires, shall be washed off prior to leaving the site; (g) Idling times shall be minimized either by shutting equipment off when not in use or reducing the maximum idling time to five minutes (as required by the California airborne toxics control measures Title 13, Section 2485, of the California Code of Regulations). Clear signage shall be provided for construction workers at all access points; (h) All construction equipment shall be maintained and properly tuned in accordance with the manufacturer’s specifications. All equipment shall be checked by a certified mechanic and determined to be running in proper condition prior to operation; and (i) Publicly visible signs shall be posted with the telephone number and name of the person to contact at the lead agency regarding dust complaints. This person shall respond and take corrective action within 48 hours. The Air District’s General Air Pollution Complaints number shall also be visible to ensure compliance with applicable regulations.

19. Discovery of Contaminated Soils: If contaminated soils are discovered, the applicant will ensure the contractor employs engineering controls and Best Management Practices (BMPs) to minimize human exposure to potential contaminants. Engineering controls and construction BMPs will include, but not be limited to, the following: (a) contractor employees working onsite will be certified in OSHA’s 40-hour Hazardous Waste Operations and Emergency Response (HAZWOPER) training; (b) the contractor will stockpile soil during redevelopment 706
Agenda Item # 10.

Resolution No. PC 2025-XX Page 7
activities to allow for proper characterization and evaluation of disposal options; (c) the contractor will monitor area around construction site for fugitive vapor emissions with appropriate field screening instrumentation; (d) the contractor will water/mist soil as it is being excavated and loaded onto transportation trucks; (e) the contractor will place any stockpiled soil in areas shielded from prevailing winds; and (f) the contractor will cover the bottom of excavated areas with sheeting when work is not being performed.

20. Discovery of Archaeological Resources: If prehistoric or historic-period cultural materials are unearthed during ground-disturbing activities, it is recommended that all work within 100’ of the find be halted until a qualified archaeologist and Native American representative can assess the significance of the find. Prehistoric materials might include obsidian and chertflaked stone tools (e.g., projectile points, knives, scrapers) or tool-making debris; culturally darkened soil (“midden”) containing heat-affected rocks and artifacts; stone milling equipment (e.g., mortars, pestles, handstones, or milling slabs); and battered-stone tools, such as hammerstones and pitted stones. Historic-period materials might include stone, concrete, or adobe footings and walls; filled wells or privies; and deposits of metal, glass, and/or ceramic refuse. If the find is determined to be potentially significant, the archaeologist, in consultation with the Native American representative, will develop a treatment plan that could include site avoidance, capping, or data recovery.

21. Discovery of Human Remains: In the event of the discovery of human remains during construction or demolition, there shall be no further excavation or disturbance of the site within a 50’ radius of the location of such discovery, or any nearby area reasonably suspected to overlie adjacent remains. The Santa Clara County Coroner shall be notified and shall make a determination as to whether the remains are Native American. If the Coroner determines that the remains are not subject to their authority, the coroner shall notify the Native American Heritage Commission, which shall attempt to identify descendants of the deceased Native American. If no satisfactory agreement can be reached as to the disposition of the remains pursuant to this State law, then the landowner shall reinter the human remains and items associated with Native American burials on the property in a location not subject to further subsurface disturbance. A final report shall be submitted to the City’s Development Services Director prior to the release of a Certificate of Occupancy. This report shall contain a description of the mitigation programs and its results, including a description of the monitoring and testing resources analysis methodology and conclusions, and a description of the disposition/curation of the resources. The report shall verify completion of the mitigation program to the satisfaction of the City’s Development Services Director.

22. Discovery of Paleontological Resources: In the event that a fossil is discovered during construction of the project, excavations within 50’ of the find shall be temporarily halted or delayed until the discovery is examined by a qualified paleontologist, in accordance with Society of Vertebrate Paleontology standards. The City shall include a standard inadvertent discovery clause in every construction contract to inform contractors of this requirement. If the find is determined to be significant and if avoidance is not feasible, the paleontologist shall design and carry out a data recovery plan consistent with the Society of Vertebrate Paleontology standards.

23. Preconstruction Nesting Bird Survey: The applicant shall be responsible for the retention of a qualified biologist to conduct a survey of the project site and surrounding 500 feet for active nests—with particular emphasis on nests of migratory birds—if construction (including site 707
Agenda Item # 10.

Resolution No. PC 2025-XX Page 8
preparation) will begin during the bird nesting season, from February 1 through August 31. If active nests are observed on either the project site or the surrounding area, the applicant, in coordination with the appropriate City staff, shall establish no-disturbance buffer zones around the nests, with the size to be determined in consultation with the California Department of Fish and Wildlife (usually 100 feet for perching birds and 300 feet for raptors). The no-disturbance buffer shall remain in place until the biologist determines the nest is no longer active or the nesting season ends. The project applicant shall submit a report indicating the results of the nesting survey and any designated buffer zones to the Development Services Director or the Director’s designee for review and approval prior to the issuance of any demolition, tree removal, or grading permit, whichever occurs earliest. If construction ceases for seven days or more and then resumes during the nesting season, an additional survey performed by a qualified biologist prior to construction resuming shall be completed to avoid impacts on active bird nests that may be present. The results of the additional nesting survey shall be submitted via a report to the Development Services Director or the Director’s designee for review and approval prior to the restart of construction activities.

BUILDING DIVISION

24. Building Permit: A building permit is required for the project and building design plans shall comply with the latest applicable adopted standards. The applicant shall submit supplemental application materials as required by the Building Division to demonstrate compliance.

25. Conditions of Approval: Incorporate the conditions of approval into the Building Permit submittal plans and provide a letter which explains how each condition of approval has been satisfied and/or which sheet of the plans the information can found

26. Payment of Impact and Development Fees: The applicant shall pay all applicable development and impact fees in accordance with State Law and the City of Los Altos current adopted fee schedule. All impact fees not paid prior to building permit issuance shall be required to provide a bond equal to the required amount prior to issuance of the building permit.

27. Work Hours/Construction Site Signage: No work shall commence on the job site prior to 7:00 a.m. nor continue later than 5:30 p.m., Monday through Friday, from 9 a.m. to 3 p.m.

Saturday, and no work is permitted on Sunday or any City observed holiday. The general contractor, applicant, developer, or property owner shall erect a sign at all construction site entrances/exits to advise subcontractors and material suppliers of the working hours and contact information, including an after-hours contact.

28. Disturbance Coordinator: The applicant shall designate a “disturbance coordinator” who will be responsible for responding to any local complaints regarding construction noise. The coordinator (who may be an employee of the general contractor) will determine the cause of the complaint and will require reasonable measures warranted to correct the problem be implemented. A telephone number of the noise disturbance coordinator shall be conspicuously posted at the construction site fence and on the notification sent to neighbors adjacent to the site. The sign must also list an emergency after-hours contact number for emergency personnel.

29. Americans with Disabilities Act: All improvements shall comply with Americans with Disabilities Act (ADA). The latest edition of Caltrans ADA requirements shall apply to all 708
Agenda Item # 10.

Resolution No. PC 2025-XX Page 9
improvements in the public right-of-way. Compliance with all ADA requirements shall be shown on all building permit plans.

ENGINEERING DIVISION

30. Construction Management Plan: The applicant shall submit a construction management plan for review and approval by the Development Services Director and the City Engineer. The construction management plan shall address any construction activities affecting the public right-of-way, including but not limited to excavation, traffic control, truck routing, pedestrian protection, material storage, earth retention and construction vehicle parking. The plan shall provide specific details with regards to how construction vehicle parking will be managed to minimize impacts on nearby single-family neighborhoods. Sidewalks, parking and travel lanes along San Antonio Road and through the Civic Center campus shall not be closed for the full duration of the project. Closures will be reviewed and approved with Encroachment Permit submittals. The applicant shall be required to have a pre-construction meeting with all abutting property owners to discuss the project schedule and to prominently display a sign with the single point of contact the community should interface with for any construction related impacts from the project.

31. Storm Water Management Plan: The Applicant shall submit a Storm Water Management Plan (SWMP) in compliance with the City of Los Altos Municipal Regional Stormwater (MRP)NPDES Permit No. CA S612008, Order No. R2-2022-0018 dated May 11, 2022. The SWMP shall be reviewed and approved by a City approved third party consultant at the Applicant’s expense. The recommendations from the Storm Water Management Plan (SWMP) shall be shown on the building permit plans.

32. Pollution Prevention: The improvement plans shall include the “Blueprint for a Clean Bay” plan sheet in all plan submittals.

33. Storm Water Filtration Systems: The applicant shall insure the design of all storm water filtration systems and devices are without standing water to avoid mosquito/insect infestation.

34. Transportation Permit: A Transportation Permit, per the requirements specified in California Vehicle Code Division 15, is required before any large equipment, materials or soil is transported or hauled to or from the construction site. The Applicant shall pay the applicable fees before the transportation permit can be issued by the Traffic Engineer.

SANTA CLARA COUNTY FIRE DEPARTMENT

35. Knox Key Boxes/Locks Where Required for Access: Where access to or within a structure or an area is restricted because of secured openings or where immediate access is necessary for lifesaving or firefighting purposes, the fire code official is authorized to require a key box to be installed in an approved location. The Knox Key Box shall be of an approved type and shall contain keys to gain necessary access as required by the fire code official. An approved Knox Lock shall be installed on gates or similar barriers when required by the fire code. Key box maintenance. The operator of the building shall immediately notify the fire code official and provide the new key when a lock is changed or re-keyed. The key to such lock shall be secured in the key box.
709
Agenda Item # 10.

1. DESIGN INTENT: THESE DRAWINGS AND ACCOMPANYING TECHNICAL SPECIFICATIONS REPRESENT THE GENERAL DESIGN INTENT TO BE IMPLEMENTED ON THE SITE. THE

CONTRACTOR SHALL BE RESPONSIBLE FOR CONTACTING THE ARCHITECT FOR ANY ADDITIONAL CLARIFICATION OR DETAILS NECESSARY TO ACCOMMODATE SITE CONDITIONS.

2. CONTRACTOR SHALL INFORM THEMSELVES OF, AND FULLY ADHERE TO THE ZONING AND ORDINANCE REGULATIONS OF THE CITY AND/OR COUNTY WHERE THE PROJECT IS

LOCATED, THE RULES, REGULATIONS AND REQUIREMENTS OF ALL GOVERNMENTAL AGENCIES HAVING JURISDICTION OVER THE WORK, AND ALL FEDERAL AND STATE LAWS, CODES OR REGULATIONS REGARDING CONSTRUCTION ACTIVITY.

3. CONTRACTOR SHALL INVESTIGATE AND PROCURE, AT THEIR EXPENSE, ANY AND ALL PERMITS THAT MAY BE REQUIRED ON PROJECT. PRIOR TO BIDDING, THE CONTRACTOR SHALL VISIT THE SITE AND FAMILIARIZE THEMSELVES WITH THE EXISTING SITE CONDITIONS.

4. CONTRACTOR SHALL IMMEDIATELY NOTIFY THE OWNERS REPRESENTATIVE IF DISCREPANCY IS SUSPECTED BETWEEN THE SITE AND WHAT IS CONTAINED IN THE CONTRACT DOCUMENTS. NO ALLOWANCES WILL BE MADE TO THE CONTRACTOR DUE TO THEIR LACK OF FAMILIARITY WITH THE SITE CONDITIONS. CONTRACTOR SHALL CALL OUT "USA"-UNDERGROUND SERVICE ALERT (800-642-2444) AND HAVE USA THOROUGHLY MARK OUT ALL PUBLIC UTILITIES ON, OR ADJACENT TO THE SITE PRIOR TO ANY DEMOLITION OR EXCAVATION WORK. CONTRACTOR SHALL RECORD OR MAINTAIN USA MARKINGS IN LEGIBLE AND ACCESSIBLE FORM FOR DURATION OF PROJECT.

5. CONTRACTOR SHALL AT ALL TIMES PROVIDE NOISE, DUST AND LITTER CONTROL ON THE PROJECT IN ACCORDANCE WITH GOVERNING AGENCIES OR DOCUMENTS LISTED ABOVE AND PER THE DISCRETION OF THE OWNERS REPRESENTATIVE.

6. CONTRACTOR SHALL INSURE PROPER POSITIVE DRAINAGE TO EXISTING DRAINAGE STRUCTURES AT ALL TIMES. IF OPERATION OF ANY EXISTING DRAINAGE STRUCTURE OR UTILITY IS INTERRUPTED BY THE CONTRACTORS WORK, CONTRACTOR MUST HAVE ACCEPTABLE ALTERNATE METHODS IN PLACE PRIOR TO INTERRUPTION. THE OWNERS REPRESENTATIVE SHALL DETERMINE THE ACCEPTABILITY OF SUCH ALTERNATE METHODS.

7. CONTRACTOR SHALL PROVIDE AND MAINTAIN EROSION CONTROL MEASURES IN CONFORMANCE WITH STANDARD CONSTRUCTION PRACTICES AS REQUIRED TO PROTECT THE PROJECT AND/OR ADJACENT PROPERTIES FROM DAMAGES DUE TO NATURAL OR MAN-MADE EROSIVE FORCES.

8. CONTRACTOR IS RESPONSIBLE FOR REPAIRING OR REPLACING DAMAGES OR DAMAGED AREAS TO AN AS-WAS OR BETTER CONDITION IF IT CAN BE REASONABLY CONSTRUED THAT SUCH DAMAGES WERE DUE TO THE CONTRACTORS CONSTRUCTION ACTIVITY OR LACK OF AMPLE PROTECTIVE MEASURES. REPAIRS SHALL BE MADE SUBJECT TO THE DISCRETION OF THE OWNERS REPRESENTATIVE.

9. UPON COMPLETION OF THE WORK, THE CONTRACTOR SHALL CERTIFY THAT ALL WORK HAS BEEN INSTALLED IN ACCORDANCE WITH THE CONTRACT DOCUMENTS. ALL

VARIATIONS FROM THE DOCUMENTS MUST BE PRESENTED TO THE OWNERS REPRESENTATIVE ACCURATELY AND/OR GRAPHICALLY ON RECORD DRAWINGS PRIOR TO FINAL ACCEPTANCE. REFER TO SPECIFICATIONS FOR ADDITIONAL CLOSE-OUT INFORMATION AND PROCEDURES.

10. CONTRACTOR SHALL DILIGENTLY PROTECT THE PROJECT SITE AND ALL CONSTRUCTION MATERIALS FROM VANDALISM OR DAMAGE UNTIL PROJECT FINAL ACCEPTANCE.

11. CONTRACTOR SHALL PROVIDE DRINKING WATER AND PORTABLE REST ROOM FACILITIES FOR WORKER USE DURING CONSTRUCTION AT CONTRACTORS EXPENSE.

12. CONTRACTOR SHALL MAKE ALL ARRANGEMENTS AND PAY ALL FEES TO ACQUIRE A METERED HOOKUP TO A CITY WATER SOURCE FOR ANY CONSTRUCTION WATER. ALL COSTS FOR SUCH WATER USE SHALL BE BORNE BY THE CONTRACTOR. IT IS THE CONTRACTORS RESPONSIBILITY TO INCLUDE ANTICIPATED COSTS IN THE BID PRICE.

LOS ALTOS LIBRARY COURTYARD

PROJECT DESIGN TEAM

SITE SECTION

DATUM REFERENCE

REVISION REFERENCE

NORTH ARROW
N o r t h
1 SHEET MATCH/CONTINUATION LINE

LIMIT OF WORK

PROPERTY AND BOUNDARY LINES

CENTER LINES BREAKLINE

AREA MAP PROJECT MAP

GENERAL NOTES

GENERAL ABBREVIATIONS

APPLICABLE CODES

LOS ALTOS LIBRARY ENDOWMENT
13 S SAN ANTONIO ROAD
LOS ALTOS, CA 94022
CONTACT: FREDDIE PARK WHEELER
PHONE: (650) 575-7927

LANDSCAPE ARCHITECT

HIDDEN LINE

PROPOSED CONTOUR LINE
(104) EXISTING CONTOUR LINE

LIMIT OF ADDITIVE ALTERNATE WORK
104
G-1.0 COVER SHEET

SHEET INDEX
1 101

SECTION G - GENERAL
SSA LANDSCAPE ARCHITECTS, INC.

CONTACT: STEVE SUTHERLAND
303 POTRERO STREET, SUITE 40-C
SANTA CRUZ, CA 95060
(831) 459 - 0455
2022 CALIFORNIA GREEN BUILDING STANDARDS CODE
2022 BUILDING STANDARDS ADMINISTRATIVE CODE, PART 1,
TITLE 24 C.C.R.
2022 CALIFORNIA BUILDING CODE (CBC), PART 2, TITLE 24 C.C.R. 2022 CALIFORNIA ELECTRICAL CODE (CEC), PART 3,
TITLE 24 C.C.R.
2022 CALIFORNIA MECHANICAL CODE (CMC), PART 4,
TITLE 24 C.C.R.
2022 CALIFORNIA PLUMBING CODE (CPC), PART 5, TITLE 24 C.C.R. 2022 CALIFORNIA FIRE CODE (CFC), PART 9, TITLE 24, C.C.R. 2022 CALIFORNIA REFERENCED STANDARDS CODE, PART 12,
TITLE 24, C.C.R.

TITLE 19, C.C.R., PUBLIC SAFETY, OFFICE OF THE STATE FIRE

MARSHAL REGULATIONS
2022 NFPA 72 - NATIONAL FIRE ALARM CODE WITH CALIFORNIA

AMENDMENTS

PROJECT DESCRIPTION
THE PROJECT SITE IS LOCATED AT THE NORTH ENTRANCE OF THE LIBRARY.

THE SITE IS CURRENTLY DEVELOPED WITH A SMALL WOOD TRELLIS OVER A NON-ADA COMPLIANT (433 SQ.FT.) PAVER PATIO WITH CONCRETE PATHS OF VARYING WIDTHS FROM CIVIC CENTER LOOP AND S SAN ANTONIO ROAD. CURRENTLY THE DEVELOPMENT

CURRENTLY INCLUDES TWO FIXED BENCHES, THREE BIKE RACKS, AND ONE TRASH RECEPTACLE. ALL OF THE ABOVE EXISTING SITE FEATURES WILL BE REMOVED AS A PART OF THE PROPOSED PROJECT.

THE PROPOSED PROJECT WILL INCLUDE THE FOLLOWING CONSTRUCTED ELEMENTS WITHIN THE COURTYARD AS FOLLOWS: A 1,412 SQ.FT. SHADE STRUCTURE/PERGOLA, 3,575 SQ.FT. PERMEABLE PAVERS, 168 SQ.FT.OF ENCLOSED OUTDOOR STORAGE, 2,408 SQ.FT. OF RENOVATED CONCRETE PATHWAYS, DECORATIVE COURTYARD ENTRY GATES, 250 LINEAR FEET OF TRANSPARENT FENCING, EMERGENCY EXIT GATES, 36 LINEAR FEET OF AUDIOVISUAL WALL AT OUTDOOR CLASSROOM, 60 LINEAR FEET OF SOUND REDUCTION WALL AROUND EXISTING UTILITY AND STORAGE, 835 SQ.FT. ORNAMENTAL PLANTINGS, LIBRARY PROMOTION SIGNAGE, AND DONOR RECOGNITION SIGNAGE.

THE DESIGN CONCEPT OF THE OUTDOOR ARCHITECTURE IS TO USE DURABLE

MATERIALS THAT WILL BE BOTH RUSTIC AND TRADITIONAL IN APPEARANCE AND EASY FOR LIBRARY STAFF TO MAINTAIN. THE USE OF CORTEN STEEL WILL PROVIDE THE WARMTH OF WOOD AND THE DURABILITY OF METAL. THE GATES AND FENCE ARE TO BE

TRANSPARENT IN NATURE TO SHOWCASE THE NATURAL BEAUTY OF THE HERITAGE

ORCHARD, YET ENCLOSE THE COURTYARD FOR SECURITY OF LIBRARY ASSETS AND PATRONS.

THE CONSTRUCTION OF THIS COURTYARD WILL ALLOW FOR INCREASED PROGRAMMING

OPPORTUNITIES IN AN OUTDOOR SETTING, WHERE AS THE LIBRARY CURRENTLY HAS ONE COMMUNITY PROGRAMMING SPACE. PROPOSED USES INCLUDE TEACHING AND

PRESENTATION SPACES, FIXED AND MOVABLE SEATING IN READING NOOKS, INFORMAL GATHERING AT TABLES AND CHAIRS. THE COURTYARD SPACE IS PURPOSEFULLY

FLEXIBLE AND CAN BE ACTIVATED FORM PROGRAMS, READING, STUDYING, AND GATHERING. THE TYPES OF PROGRAMS AND ACTIVITIES THE LIBRARY ANTICIPATES HOSTING ARE FREE PROGRAMS FOR THE PUBLIC OF ALL AGES. THESE ACTIVITIES MAY

INCLUDE BOOK CLUBS, TRAVEL PROGRAMS, CULTURAL PROGRAMS, ART, CHILDREN'S EVENTS, HISTORY MUSEUM PARTNER EVENTS, AND AUTHOR TALKS. ESTIMATED ATTENDANCE FOR THESE EVENTS RANGE FROM 10-50 PEOPLE. PROGRAM FREQUENCY WILL RANGE FROM 2 TO 4 DAYS A WEEK. NOT ALL PROGRAMS WILL REQUIRE THE AUDIOVISUAL SYSTEM. THE AUDIOVISUAL SYSTEM WILL ONLY BE IN USE IF THE

PROGRAM HAS A PRESENTATION THAT NEEDS TO BE PROJECTED IN ORDER TO MAKE THE PROGRAM SUCCESSFUL FOR THE AUDIENCE. THE AUDIOVISUAL SYSTEM WILL ONLY

BE OPERABLE FOR PLANNED EVENTS AND WILL ONLY BE OPERABLE DURING LIBRARY HOURS.

THE LIBRARY DOES NOT ANTICIPATE ADDITIONAL EMPLOYEES TO MANAGE THE NEW

SPACE, AS NEIGHBORING LIBRARIES HAVE ADDED SPACE WITHOUT THE NEED FOR ADDITIONAL EMPLOYEES.

THE COURTYARD WILL BE OPEN ONLY DURING LIBRARY HOURS. CURRENT LIBRARY HOURS ARE MONDAY THROUGH THURSDAY 10 A.M. TO 9 P.M., AND FRIDAY THROUGH SUNDAY 10 A.M. TO 7 P.M., SUBJECT TO CHANGE.

MAIN ACCESS TO THE LIBRARY WILL NOT BE AFFECTED BY CONSTRUCTION OF THIS OUTDOOR SPACE. ONLY THE REAR ENTRANCE ADJACENT TO THE ORCHARD WILL BE CLOSED DURING CONSTRUCTION.

N.T.S.

N o r t h
N.T.S.

L-0.0
L-1.0
L-1.1
L-2.0
L-2.1
L-2.2
L-3.0
L-3.1
L-4.0
L-5.0
L-6.0 - 6.1
L-7.0 - 7.2
L-8.0
L-8.1 - 8.2

OVERALL CIVIC CENTER MAP

EXISTING CONDITIONS & DEMOLITION PLAN

EXISTING TREE PLAN

SITE PLAN

LAYOUT PLAN

ACCESSIBILITY PLAN

OUTDOOR CLASSROOM PLAN

OUTDOOR CLASSROOM AV DEVICE SPECIFICATIONS

PLANTING PLAN

IRRIGATION HYROZONE PLAN

SITE SECTIONS

SITE DETAILS

MATERIALS BOARD
3D MODEL IMAGES

SECTION L - LANDSCAPE
N o r t h
& AND CMU CONCRETE MASONRY UNIT FG FINISH GRADE ELEVATION -

SOFTSCAPE

NIC NOT IN CONTRACT SPECS SPECIFICATIONS
@ AT CSDG CEMENT STABILIZED

DECOMPOSED GRANITE

FL FLOW LINE NOM NOMINAL SS SANITARY SEWER

AC ASPHALT CTSK COUNTER SUNK FLG FLANGED NTS NOT TO SCALE SSMH SANITARY SEWER

MANHOLE

ACC ACCESSIBLE DEPT DEPARTMENT FS FINISH SURFACE ELEVATION -

HARDSCAPE

OC ON CENTER STA STATION POINT

ADJ ADJUSTABLE DF DRINKING FOUNTAIN FTG FOOTING OD OUTSIDE DIAMETER SWL STATIC WATER LEVEL

AFF ABOVE FINISH FLOOR DG DECOMPOSED GRANITE GALV GALVANIZED PA PLANT AREA TBR TO BE REMOVED

ALT ALTERNATE DIA DIAMETER GB GRADE BREAK PC PLUMBING CONTRACTOR TC TOP OF CURB

AG AGGREGATE DIM DIMENSION HD HOT DIPPED POB POINT OF BEGINNING TFTG TOP OF FOOTING

APPROX APPROXIMATE DS DOWN SPOUT HDR HEADER POC POINT OF CONNECTION THK THICK

ARCH ARCHITECTURAL DWG DRAWING HOR HORIZONTAL POT POINT OF TANGENCY TP TOP OF PAVING

BC BOTTOM OF CURB EA EACH HP HIGH POINT PNT POINT TS TOP OF STEP

BLDG BUILDING (E) EXISTING INV INVERT ELEVATION PT PRESSURE TREATED TRANS TRANSFORMER

BOC BACK OF CURB EC ELECTRICAL CONDUCTOR IRRIG IRRIGATION R RADIUS TW TOP OF WALL

BOW BACK OF WALK EG EXISTING GRADE JB JUNCTION BOX RDWD REDWOOD TYP TYPICAL

BW BASE OF WALL EJ EXPANSION JOINT LA LANDSCAPE ARCHITECT REBAR REINFORCEMENT BAR UNO UNLESS NOTED

OTHERWISE

CB CATCH BASIN ELEV ELEVATION LF LINEAR FEET REQ'D REQUIRED VERT VERTICAL

CIP CAST IN PLACE EP EDGE OF PAVING MAX MAXIMUM RIM RIM ELEVATION W/ WITH

CJ CONTROL JOINT EQ EQUAL MB MACHINE BOLT RO ROUGH WC WATER CLOSET

CL CENTERLINE EXP EXPOSED MC MECHANICAL CONTRACTOR RP RADIUS POINT WP WEAKEND PLANE JOINT

CLR CLEAR FOB FACE OF BUILDING MFG MANUFACTURER S/S STAINLESS STEEL WWM WELDED WIRE MESH

CO CLEAN OUT FOC FACE OF CURB MIN MINIMUM SCH SCHEDULE

CONC CONCRETE FD FLOOR DRAIN MTL METAL SIM SIMILAR
CONT CONTINUOUS FFE FINISH FLOOR ELEVATION (N) NEW SF SQUARE FOOT LOS ALTOS LIBRARY COURTYARD LOS ALTOS LIBRARY ENDOWMENT 13 S SAN ANTONIO ROAD LOS ALTOS, CA 94022 SHEET

AGENCY APPROVAL

REVISIONS
NO. DATE PURPOSE
06 . 20 . 2024 ENV. RESPONSE
10 . 11 . 2024 COMMENT RESPONSE
11 . 22 . 2024 COMMENT RESPONSE
12 . 10 . 2024 COMMENT RESPONSE

DRAWN BY

CHECKED
SCALE
DATE
JOB
03 . 14 . 2024
220024.01
303 potrero street, suite 40-c
santa cruz, ca 95060
p: 831.459.0455
f: 831-459-0484
www.ssala.com
crla no. 2805

LANDSCAPE ARCHITECTS
Exp. 1-31-24
E
EV

TS TE STA

C L I D
ENSE
RNIA
IFO
OF CAL
A
L R
A
No. 2805
ER O
N
R B

AN L DS
T SU
HE
T
CAPE
E
DNT
C
R I T

CH DESIGN REVIEW - NOT FOR CONSTRUCTION DRAFT COVER SHEET SS
NT

COVER SHEET
G-1.0

CIVIL ENGINEER

RI ENGINEERING
CONTACT: MARK GROFCSIK
303 POTRERO STREET, SUITE 42-202
SANTA CRUZ, CA 95060
(831) 425 - 3901

ELECTRICAL ENGINEER

AURUM CONSULTING ENGINEERS
CONTACT: NAJIB ANWARY
1798 TECHNOLOGY DRIVE, SUITE 242
SAN JOSE, CA 95110
(831) 564 - 7925

PROJECT

LOCATION
CA-280

STRUCTURAL ENGINEER
MME CIVIL + STRUCTURAL ENGINEERING
CONTACT: DALE HENDSBEE
224 WALNUT AVENUE, SUITE B
SANTA CRUZ, CA 95060
(831) 426 - 3186

PROJECT
LOCATION S. SAN ANTONIO
S. EL MONTE AVE
C-1
C-2
C-3
C-4
C-5
C-6

SITE PLAN

GRADING & DRAINAGE PLAN

UTILITY PLAN

CROSS-SECTIONS

ALIGNMENT & DETAILS

EROSION CONTROL PLAN

SECTION C - CIVIL ENGINEER
E001
E002
E101
E201
E202
E203
E601
E701

SYMBOLS, ABBREVIATIONS, GENERAL CONSTRUCTION NOTES,

LIGHT FIXTURE SCHEDULE, CODES & SHEET INDEX
CALIFORNIA ENERGY COMPLIANCE TITLE 24 (BUILDING EXTERIOR)

ELECTRICAL SINGLE LINE DIAGRAM & ELECTRICAL DETAILS

OVERALL SITE PLAN

PARTIAL ELECTRICAL SITE PLAN

PARTIAL ELECTRICAL SITE PLAN

LIGHTING CUT SHEET

ELECTRICAL SPECIFICATIONS

SECTION E - ELECTRICAL ENGINEER

REFERENCE SYMBOLS
FOOTHILL EXPY S. SAN ANTONIO

FOOTHILL EXPY
W. EDITH AVE

GENERAL INFORMATION
APN: 170-42-029
PROPERTY OWNER: CITY OF LOS ALTOS
1 N SAN ANTONIO ROAD, LOS ALTOS, CA 94022
LIBRARY:

GENERAL PLAN DESIGNATION:

PUBLIC & INSTITUTIONAL (PI)
ZONING DESIGNATION:

PUBLIC & COMMUNITY FACILITIES (PCF)
FLOOD HAZARD ZONE: ZONE X
OCCUPANCY TYPE: B2/A3
CONSTRUCTION TYPE: VN
PARCEL AREA: 573,437 SQ.FT.

LIBRARY AREA: 28,050 SQ.FT.

LIBRARY FAR: 4.9%
SETBACKS: 40' MIN. ALL SIDES
EXISTING COVERAGE: EXISTING BUILDING AND
PERGOLAS: 35,672 SQ.FT.

PROPOSED COVERAGE: 36,651 SQ.FT.

PERCENTAGE COVERAGE: 6.3%
MAXIMUM ALLOWED IS 30%
COURTYARD:

OCCUPANCY TYPE: OUTDOOR ASSEMBLY
TYPE OF CONSTRUCTION: LANDSCAPE
PROJECT SITE AREA: 8,265 SQ.FT.

PERGOLA: 1,412 SQ.FT.

PARCEL AREA: 573,437 SQ.FT.

CLASS 2 BICYCLE PARKING FOR 31,826 SQ.FT. OF
OCCUPIED SPACE: 11 EA REQUIRED
18 EXISTING TO REMAIN
2 EXISTING TO BE RELOCATED
CLASS 1 BICYCLE PARKING: N/A
1 2
3 4

OVERALL TOPOGRAPHIC MAP

TOPOGRAPHIC MAP

TOPOGRAPHIC MAP

TOPOGRAPHIC MAP

SECTION T - TOPOGRAPHIC SURVEY

SITE DATA
710
Agenda Item # 10.
40'
FRONT

SETBACK

PROPERTY LINES,
TYP.
730'-4" 300'
217'-7" 20'-11"
53'-10" 199'
259'-3" 401'-8"
864'-4" 300'
290' 319'-9" 300' 25' SIDE SETBACK 7'-11" ADJOINING PATH 6'-8" ADJOINING
PATH
25'

SETBACK
50' REAR

SETBACK
70' FRONT SETBACK

TO LIBRARY
104' FRONT
SETBACK TO PERGOLA 70' SIDE SETBACK TO LIBRARY
5'-5" ADJOINING PATH 28' WIDE HILLVIEW AVE.
65' WIDE
S. SAN ANTONIO RD.
20' CIVIC CENTER LOOP
465' APPROX. DISTANCE FROM REAR SETBACK TO LIBRARY
653' APPROX. DISTANCE FROM REAR SETBACK TO PERFOLA
30' WIDE ELEANOR AVE. 66'-8" SIDE SETBACK TO PERGOLA 25' SIDE 108' SIDE SETBACK SETBACK TO LIBRARY 30' WIDE CIVIC CENTER LOOP 30' WIDE EDITH AVENUE 5' EXISTING SIDEWALK
9' EXISTING
SIDEWALK 25' SETBACK OVERALL CIVIC CENTER MAP
1"=50'-0"
SS
NT

CENTER MAP

OVERALL CIVIC
L-0.0
CIVIC CENTER MAP GRAPHIC LEGEND LOS ALTOS LIBRARY COURTYARD LOS ALTOS LIBRARY ENDOWMENT 13 S SAN ANTONIO ROAD LOS ALTOS, CA 94022 SHEET

AGENCY APPROVAL

REVISIONS
NO. DATE PURPOSE
06 . 20 . 2024 ENV. RESPONSE
10 . 11 . 2024 COMMENT RESPONSE
11 . 22 . 2024 COMMENT RESPONSE
12 . 10 . 2024 COMMENT RESPONSE

DRAWN BY

CHECKED
SCALE
DATE
JOB
03 . 14 . 2024
220024.01
303 potrero street, suite 40-c
santa cruz, ca 95060
p: 831.459.0455
f: 831-459-0484
www.ssala.com
crla no. 2805

LANDSCAPE ARCHITECTS
Exp. 1-31-24
E
EV

TS TE STA

C L I D
ENSE
RNIA
IFO
OF CAL
A
L R
A
No. 2805
ER O
N
R B

AN L DS
T SU
HE
T
CAPE
E
DNT
C
R I T
CH
N o r t h DESIGN REVIEW - NOT FOR CONSTRUCTION DRAFT

CIVIC CENTER

BOUNDARY

HISTORIC

ORCHARD

LIBRARY

COURTYARD
REFERENCE: EXHIBIT "A" OF 91-31

RESOLUTION

PARKING FOR LIBRARY PATRONS

ARE INCLUSIVE OF ALL PARKING

SPACES THROUGHOUT THE CIVIC
CENTER

BOUNDARY INCLUDES CIVIC

CENTER HARDSCAPE

IMPROVEMENTS

COMMUNITY CENTER

HISTORY MUSEUM BASEBALL FIELD

SOCCER FIELD

BUS BARN THEATER

LIBRARY
YOUTH
CENTER

POLICE DEPARTMENT

CITY HALL

HILLVIEW AVENUE
E. EDITH AVENUE ELEANOR AVENUE S. SAN ANTONIO ROAD
EXHIBIT "A" OF RESOLUTION 91-31

COURTYARD

PERGOLA

SYMBOL DESCRIPTION

ACCESSIBILITY NOTES

ACCESSIBLE PATH OF TRAVEL

ACCESSIBLE PATH OF TRAVEL AS INDICATED ON PLAN

IS A BARRIER FREE ACCESS ROUTE WITHOUT ANY
ABRUPT LEVEL CHANGES EXCEEDING 1
2 " IF BEVELED AT
1:12 MAX SLOPE OR VERTICAL LEVEL CHANGES
EXCEEDING 1
4 ", AND AT LEAST 48" IN WIDTH. SURFACE IS

STABLE, FIRM, AND SLIP RESISTANT AND
CROSS-SLOPE DOES NOT EXCEED 2% AND SLOPE IN
THE DIRECTION OF TRAVEL IS LESS THAN 5%.

ACCESSIBLE PATH OF TRAVEL SHALL BE MAINTAINED
FREE OF OVERHANGING OBSTRUCTIONS TO 80"

MINIMUM AND FREE OF OVERHANGING OBSTRUCTIONS
TO 80" MINIMUM AND FREE OF PROTRUDING OBJECTS
GREATER THAN 4" FROM A WALL ABOVE 27" AND
BELOW 80".

EXISTING LIBRARY BUILDING SERVING
SCOPE OF WORK. RESTROOMS, AND

WATER FOUNTAIN WITHIN ARE ADA
COMPLIANT.
(N) TRUNCATED DOMES TO OCCUR AT

UPDATED CURB RAMP

EXISTING ACCESSIBLE PARKING AREA
SERVING SCOPE OF WORK.
(E) FIRE HYDRANT
(E) FIRE HYDRANT

ALTERED AND ADA COMPLIANT PATH

OF TRAVEL WITHIN BOUNDARY OF THE

SCOPE OF WORK FOR THE COURTYARD
REFER TO (L-2.2)

EXISTING PATH OF TRAVEL

EXISTING LIBRARY TRASH STORAGE
(80 SF)
(9 EA) EXISTING CLASS II BICYCLE
RACKS TO REMAIN (18 BIKE CAPACITY)
(1 EA) EXISTING AND RELOCATED

CLASS II BICYCLE RACK
(2 BIKE CAPACITY)
711
Agenda Item # 10.

LOS ALTOS LIBRARY
HERITAGE ORCHARD MATCHLINE 5'-11" 108'-5" SIDE SETBACK TO LIBRARY 25' SETBACK 8' 5'-5"

CIVIC CENTER LOOP MATCHLINE EXISTING CONDITIONS & DEMOLITION PLAN 1/8" = 1'-0"
SS
NT
& DEMOLITION PLAN

EXISTING CONDITIONS
L-1.0LOS ALTOS LIBRARY COURTYARD LOS ALTOS LIBRARY ENDOWMENT 13 S SAN ANTONIO ROAD LOS ALTOS, CA 94022 SHEET

AGENCY APPROVAL

REVISIONS
NO. DATE PURPOSE
06 . 20 . 2024 ENV. RESPONSE
10 . 11 . 2024 COMMENT RESPONSE
11 . 22 . 2024 COMMENT RESPONSE
12 . 10 . 2024 COMMENT RESPONSE

DRAWN BY

CHECKED
SCALE
DATE
JOB
03 . 14 . 2024
220024.01
303 potrero street, suite 40-c
santa cruz, ca 95060
p: 831.459.0455
f: 831-459-0484
www.ssala.com
crla no. 2805

LANDSCAPE ARCHITECTS
Exp. 1-31-24
E
EV

TS TE STA

C L I D
ENSE
RNIA
IFO
OF CAL
A
L R
A
No. 2805
ER O
N
R B

AN L DS
T SU
HE
T
CAPE
E
DNT
C
R I T
CH
N o r t h
0 4 8 16 DESIGN REVIEW - NOT FOR CONSTRUCTION DRAFT

DEMOLITION NOTES

1. CONTRACTOR SHALL VERIFY LOCATION AND DEPTH OF ALL EXISTING UTILITIES PRIOR TO ANY EXCAVATION OR DEMOLITION.

2. CONTRACTOR SHALL VERIFY LOCATION OF ALL EXISTING ABOVE-GROUND UTILITIES AND PROVIDE FOR THEIR TEMPORARY DISCONNECTION, PROTECTION, REMOVAL AND/OR STORAGE AS MAY BE REQUIRED DURING CONSTRUCTION. CONTRACTOR SHALL COORDINATE WITH THE OWNER TO DETERMINE WHETHER TEMPORARY SERVICES ARE NECESSARY.

3. ALL SPOILS AND DEBRIS FROM THE DEMOLITION WORK SHALL BE HAULED OFF SITE BY CONTRACTOR AND BE DISPOSED OF IN A LAWFUL MANNER AS IT ACCUMULATES. EXCAVATED, CLEAN FILL MAY BE USED IN CONSTRUCTION IF APPROVED BY THE OWNERS REPRESENTATIVE.

4. CONTRACTOR SHALL REVIEW ALL RELATED WORK REQUIRED ON ALL OTHER DRAWING SHEETS AND/OR SPECIFICATIONS PRIOR TO BIDDING.

5. CONTRACTOR SHALL TAKE CARE NOT TO DAMAGE IN ANY WAY, ANY EXISTING ELEMENTS NOT DESIGNATED FOR REMOVAL. SUCH DAMAGE IS THE RESPONSIBILITY OF THE CONTRACTOR, AND SHALL BE REPAIRED OR REPLACED TO AN "AS-WAS" OR BETTER CONDITION BY THE CONTRACTOR AT NO ADDITIONAL COST TO THE OWNER.

6. ALL DIMENSIONS SHALL BE VERIFIED IN THE FIELD AND CHALKED, FLAGGED OR STRING-LINED PRIOR TO ANY CONSTRUCTION. IF ANY DISCREPANCIES OCCUR, NOTIFY OWNERS REPRESENTATIVE IMMEDIATELY BEFORE PROCEEDING. THE DEPTHS OF ITEMS TO BE REMOVED, UNLESS NOTED, SHALL BE DETERMINED BY THE CONTRACTOR BY VISITING THE SITE.

7. PROTECT TREES WITHIN THE PROJECT SITE WHICH ARE INDICATED TO BE LEFT IN PLACE AND WHICH MIGHT BE DAMAGED DURING DEMOLITION, BY SIX FOOT HIGH FENCES. ERECT FENCES AT THE OUTER PERIMETER OF BRANCHES OF INDIVIDUAL TREES OR FOLLOW THE OUTER PERIMETER OF BRANCHES OF CLUMPS OF TREES. RESTORE TREES SCARRED OR DAMAGED BY CONTRACTOR EQUIPMENT OR OPERATIONS TO THEIR ORIGINAL CONDITION OR REPLACE AS DETERMINED BY OWNER'S REPRESENTATIVE. OWNER'S REPRESENTATIVE WILL APPROVE RESTORATION PROCEDURES PRIOR TO INITIATION.

8. UTILITIES AND RELATED EQUIPMENT: REMOVE ALL EXISTING UTILITIES AS INDICATED AND AS UNCOVERED BY WORK, AND TERMINATE IN A MANNER CONFORMING TO CODE, AND AT A TIME SATISFACTORY TO THE OWNER'S REPRESENTATIVE. REMOVE METERS AND RELATED EQUIPMENT AND DELIVER TO A LOCATION AS INSTRUCTED BY THE OWNER'S REPRESENTATIVE WITHOUT ADDITIONAL COST TO THE OWNER. DISPOSE OF UTILITY LINES ENCOUNTERED THAT ARE NOT SHOWN ON THE DRAWINGS IN ACCORDANCE WITH INSTRUCTIONS OF OWNER'S REPRESENTATIVE.

9. IRRIGATION VALVES, RELATED PIPING AND HEADS: REMOVE AS INDICATED ON DRAWINGS. SALVAGEABLE MATERIALS AS DETERMINED BY THE OWNER'S REPRESENTATIVE SHALL BE DELIVERED TO THE OWNER AT A LOCATION INDICATED BY THE OWNER'S REPRESENTATIVE.

10. UNDERGROUND PIPING: REMOVE AS INDICATED AND BACK FILL TO COMPACTION DENSITY DESIGNATED BY THE GEOTECHNICAL REPORT. DEMOLISHED STUB-UPS SHALL BE TERMINATED AT A MINIMUM TWO FEET BELOW NEW FINISHED GRADE UNLESS DESIGNATED OTHERWISE ON DRAWINGS. LINES WHICH CONNECT TO ACTIVE SYSTEMS SHALL BE CAPPED, PLUGGED OR BLIND FLANGED AS APPROPRIATE.

11. AS APPLICABLE AND UNLESS OTHERWISE NOTED, "DEMOLISH & REMOVE" SHALL INCLUDE ALL FOOTINGS AND ATTACHED APPURTENANCES ABOVE OR BELOW GROUND.

12. DO NOT STORE OR BURN MATERIAL ON-SITE.

SYMBOL DESCRIPTION
#

DEMOLITION TAG

BEGINNING OR END OF

SITE ELEMENT

DEMOLITION LEGEND
#

PRESERVATION TAG

CLEAR AND GRUB (E)

LANDSCAPE AREA PER NOTE
(+/- 5,000 SF)
01 DEMOLITION SCHEDULE

DEMOLITION

CLEAR AND GRUB (E) LANDSCAPE AREA

PRESERVATION & PROTECTION
01 DEMOLISH & REMOVE EXISTING
CONCRETE PAVERS PER NOTE.
(+/- 356 SF)
03 (E) TREE TO REMAIN
SEE (L-1.1)

DEMOLISH & REMOVE EXISTING
CONCRETE PAVING PER NOTE.
(+/-2,600 SF)
02 01
02 DEMOLISH & REMOVE EXISTING CONCRETE PAVING
03 DEMOLISH & REMOVE EXISTING CONCRETE PAVERS
04 05 DEMOLISH & REMOVE SITE BENCHES
06 07
(E) TREE, PROTECT IN PLACE
02 (E) BUILDING AND FOUNDATION, PROTECT IN PLACE

CONSTRUCTION FENCING
(E) TREE TO BE REMOVED
03 (E) ORCHARD SIGNAGE, TO BE RELOCATED FOR FUTURE

USE, REFER TO SITE PLAN FOR NEW LOCATION
04 (E) BIKE POST BIKE RACK, TO BE RELOCATED FOR FUTURE

USE, REFER TO SITE PLAN FOR NEW LOCATION
05 (E) SQUIRREL BIKE RACK, TO BE RELOCATED FOR FUTURE

USE, REFER TO SITE PLAN FOR NEW LOCATION
05 DEMOLISH & REMOVE WOOD PERGOLA AND FOOTINGS
DEMOLISH & REMOVE WOOD FENCE 06 (E) GAS METER, PROTECT IN PLACE 07 (E) SANITARY SEWER CLEAN OUT, PROTECT IN PLACE
08 (E) WATER METER, PROTECT IN PLACE
06 08
01 02
04 03
04 08
07 09
02 TYP.

TYP.

TYP. OF (1 EA) TYP.
10 (E) UTILTIES, PROTECT IN PLACE
12 05 05

DEMOLISH & REMOVE EXISTING ORNAMENTAL TREE
07 11
(E) IRRIGATION VALVE, TO BE RELOCATED FOR FUTURE

USE, REFER TO IRRIGATION PLAN FOR NOTES
11 03
10 07
07 01
02 08
12 (E) TELECOM BOX, PROTECT IN PLACE
11 13 (E) AIR CONDITIONER, PROTECT IN PLACE
13 01 EXISTING TREES, SEE (L-1.1)

BOUNDARY OF HISTORIC
ORCHARD SEE SHEET (L-0.0)
(E) ELECTRICAL PANEL
09 08 DEMOLISH & REPLACE IRRIGATION VALVE, REFER TO

IRRIGATION PLAN FOR NEW LOCATION
08 08
08 PG&E
A/C
EP

TRANSFORMER
WATER
SYSTEM
14 (E) UNDERGRUND UTILITIES, PROTECT IN PLACE
14 TYP.
14 TYP.
07 ORCHARD BOUNDARY

BOUNDARY OF HISTORIC
ORCHARD SEE SHEET (L-0.0)

ORNAMENTAL TREE OUTSIDE

LIMIT OF WORK

BOUNDARY OF HISTORIC
ORCHARD SEE SHEET (L-0.0)
25' SIDE SETBACK
REFER TO L-0.0 FOR ADDITIONAL

PROPERTY SETBACKS

SIDE PROPERTY LINE
712
Agenda Item # 10.

LOS ALTOS LIBRARY

HERITAGE ORCHARD

CITY HALL MATCHLINE

LIMIT OF WORK LIMIT OF WORK LIMIT OF WORK MATCHLINE

SYMBOL DESCRIPTION

TREE LEGEND
(E) APRICOT TREE TO REMAIN AND PROTECT
CONSTRUCTION FENCING, REFER TO NOTES ON L-1.0
(E) ORNAMENTAL TREE TO BE REMOVED EXISTING TREE PLAN
1/8" = 1'-0"
SS
NT

EXISTING TREE PLAN
L-1.1LOS ALTOS LIBRARY COURTYARD LOS ALTOS LIBRARY ENDOWMENT 13 S SAN ANTONIO ROAD LOS ALTOS, CA 94022 SHEET

AGENCY APPROVAL

REVISIONS
NO. DATE PURPOSE
06 . 20 . 2024 ENV. RESPONSE
10 . 11 . 2024 COMMENT RESPONSE
11 . 22 . 2024 COMMENT RESPONSE
12 . 10 . 2024 COMMENT RESPONSE

DRAWN BY

CHECKED
SCALE
DATE
JOB
03 . 14 . 2024
220024.01
303 potrero street, suite 40-c
santa cruz, ca 95060
p: 831.459.0455
f: 831-459-0484
www.ssala.com
crla no. 2805

LANDSCAPE ARCHITECTS
Exp. 1-31-24

E EV TS TE STA C L I D ENSE

RNIA IFO
OF
CAL

A L R A
No. 2805 ER O
N

R BAN L DST SU

HE T CAPE E DNT C R I T CH
N o r t h 0 4 8 16 DESIGN REVIEW - NOT FOR CONSTRUCTION DRAFT (E) APRICOT SAPLING TO REMAIN AND PROTECT

BOUNDARY OF HISTORIC
ORCHARD SEE SHEET (L-0.0)

TREE TABLE
CODE NAME DESCRIPTION STATUS SIZE 1 FLOWERING CHERRY EXISTING ORNAMENTAL TREE TO BE REMOVED 12" 2 JAPANESE MAPLE EXISTING ORNAMENTAL TREE TO BE REMOVED 10" 3 PURPLE ORNAMENTAL PLUM EXISTING ORNAMENTAL TREE TO BE REMOVED 14" 4 APRICOT EXISTING ORCHARD TREE TO BE PROTECTED 6" 5 APRICOT EXISTING ORCHARD TREE TO BE PROTECTED 7" 6 APRICOT EXISTING ORCHARD TREE TO BE PROTECTED 4" 7 APRICOT EXISTING ORCHARD TREE TO BE PROTECTED 5" 8 APRICOT EXISTING ORCHARD TREE TO BE PROTECTED 7" 9 APRICOT EXISTING ORCHARD TREE TO BE PROTECTED 7" 10 APRICOT EXISTING ORCHARD TREE TO BE PROTECTED 7"
11 APRICOT EXISTING ORCHARD TREE TO BE PROTECTED 8"
12 APRICOT EXISTING ORCHARD TREE TO BE PROTECTED 5"
13 - 38 APRICOT EXISTING ORCHARD SAPLING TO BE PROTECTED UNDER 3" 1 2 7 8 9 10 13
31 35
22 23 24 25 26 27 28 29 30
33 34
37 38
11 12 3 5 6 4

BOUNDARY OF HISTORIC
ORCHARD SEE SHEET (L-0.0)
14 15 16 17 18 19 20 21
32 36

ORCHARD BOUNDARY

ORNAMENTAL TREE OUTSIDE

LIMIT OF WORK

BOUNDARY OF HISTORIC
ORCHARD SEE SHEET (L-0.0)
25' SIDE SETBACK
REFER TO L-0.0 FOR ADDITIONAL

PROPERTY SETBACKS

SIDE PROPERTY LINE
713
Agenda Item # 10.

LOS ALTOS LIBRARY

HERITAGE ORCHARD

T/R MATCHLINE

LIMIT OF WORK LIMIT OF WORK LIMIT OF WORK

CIVIC CENTER LOOP MATCHLINE SITE PLAN
1/8" = 1'-0"
SS
NT

SITE PLAN
L-2.0
ITEM DETAIL MAT. & FINISH

1.0 HARDSCAPE

CONSTRUCT CONCRETE PAVING NATURAL GREY / BROOM FINISH

CONSTRUCT VEHICULAR CONCRETE PAVING NATURAL GREY / BROOM FINISH

CONSTRUCT PERMEABLE PAVERS
TECHO BLOC BLU SMOOTH 80MM, COLOR
'SHALE GREY'

CONSTRUCT PERMEABLE PAVER EDGING XXX

CONSTRUCT STAIRS WITH HANDRAIL NATURAL GREY / BROOM FINISH

2.0 STRUCTURES

CONSTRUCT RETAINING WALL - PIP NATURAL GREY / BOARD FORM CONCRETE, SEE C-3 FOR HEIGHT

CONSTRUCT RETAINING SEATWALL NATURAL GREY / BOARD FORM CONCRETE AND WOOD, SEE C-3 FOR HEIGHT

CONSTRUCT PERGOLA REFER TO OUTDOOR CLASSROOM PLANS

CONSTRUCT SOUND WALL XX

PLASTER FINISH, PAINT TO MATCH LIBRARY
EXTERIOR WALLS, 7' HT.

CONSTRUCT A/V WALL XX

PLASTER FINISH, PAINT TO MATCH LIBRARY
EXTERIOR WALLS, 8' HT.

3.0 FENCING

PROVIDE & INSTALL CORTEN FENCE
3X3 CORTEN TUBE STEEL POSTS, DECORATIVE
1" GRID STAINLESS STEEL MESH

PROVIDE & INSTALL DECORATIVE LASER CUT CORTEN
GATES

INCLUDE PANIC HARDWARE AND KNOX KEY
BOX

PROVIDE & INSTALL CUSTOM CORTEN GATE

INCLUDE PANIC HARDWARE AND KNOX KEY
BOX

PROVIDE & INSTALL WOOD FENCE XX MATCH EXISTING STYLE OF UTILITY YARD FENCE, 7' HT.

PROVIDE & INSTALL WOOD GATES XX MATCH EXISTING STYLE OF UTILITY YARD GATE, 7' HT.

PROVIDE & INSTALL GLASS FENCE
5' HT. FRAMELESS TEMPERED GLASS BY AQUA
VIEW

4.0 SITE FURNISHINGS

NOT USED

INSTALL RELOCATED SQUIRREL BIKE RACK XX EXISTING

INSTALL TRASH RECEPTACLE XX

RECYCLE AWAY 'SPECTRUM THREE-STREAM
STATION, MODEL# C-KIT SPECTRUM TRIPLEELLIPSE/CUBE/ELLIPSE EQUIPMENT CABINET MODEL#: RIVER VIEW SOD-372420

5.0 MISCELLANEOUS

RELOCATED ORCHARD INFORMATION SIGN - DEFERRED

SUBMITTAL - NOT PART OF THIS PACKAGE

EXISTING

DONOR RECOGNITION SIGNAGE - DEFERRED

SUBMITTAL - NOT PART OF THIS PACKAGE
XX TBD, SEE L-8.0

1.1 1.2

1.3 1.4

1.5 2.1

2.2 2.3

2.4 2.5

3.1 3.2

3.3 3.4

3.5 3.6

4.1 4.2

4.3 4.4

5.1 5.2

1. ACCESS ROUTES AND STAGING AREAS ARE TO BE STRICTLY ADHERED TO.

2. UPON COMPLETION OF ACCESS AND STAGING, THE SITE SHALL BE REPAIRED TO "AS WAS" OR BETTER THAN EXISTING CONDITIONS.

3. CONSTRUCTION SIGNAGE SHALL BE PROVIDED BY THE CONTRACTOR AND BE POSTED AT EACH JOB SITE IN CLEAR VIEW. POST A "KEEP OUT-CONSTRUCTION AREA" SIGN.

4. ALL DIMENSIONS SHALL BE VERIFIED IN THE FIELD AND CHALKED, STRING LINED, OR FLAGGED PRIOR TO ANY CONSTRUCTION. IMMEDIATELY NOTIFY OWNERS REPRESENTATIVE OF ANY

DISCREPANCIES OR VARIATIONS FROM THE PLANS AS DRAWN AND RE-DIRECT WORK TO AVOID DELAY.

5. ALL DIMENSION LINES ARE EITHER PERPENDICULAR TO OR PARALLEL TO THE ELEMENT FROM WHICH IT IS DIMENSIONED UNLESS OTHERWISE INDICATED ON THE PLANS.

6. THE INTERFACE OF ALL PROPOSED IMPROVEMENTS TO EXISTING SITE SHALL CONFORM TO EXISTING CONDITIONS IN A SMOOTH AND UNIFORM MANNER.

7. ALL REINFORCING AND FORMS SHALL BE SECURED IN PLACE AND INSPECTED BY OWNERS REPRESENTATIVE PRIOR TO PLACING ANY CONCRETE.

8. THE CONTRACTOR SHALL ENSURE THE SITE IS SECURE AT ALL TIMES AND LOCKED DURING NON-CONSTRUCITON ACTIVITIES.

1. CONCRETE FINISHES AT THE GROUND PLANE SHALL BE FINISHED PERPENDICULAR TO THE PRIMARY PATH OF TRAVEL.

2. SITE FURNISHINGS AND PLAY EQUIPMENT SHALL BE INSTALLED IN STRICT ADHERENCE TO MANUFACTURER'S RECOMMENDATIONS.

3. CONCRETE FINISHES SHALL BE PER SPECIFICATIONS UNLESS OTHERWISE NOTED ON THE PLANS. CONTRACTOR SHALL PROVIDE 4 FT x 4 FTMOCK-UPS, UNLESS OTHERWISE NOTED, FOR

ALL SPECIFIED CONCRETE FINISHES USING THE SAME MATERIALS THAT WILL BE USED IN THE ACTUAL CONSTRUCTION FOR EACH TYPE SPECIFIED. SAMPLES SHALL BE PREPARED WELL

ENOUGH IN ADVANCE OF SCHEDULED CONCRETE POUR TO ALLOW FOR REVIEW AND POSSIBLE RE-POURING OF UNACCEPTABLE SAMPLES. UNACCEPTABLE SAMPLES SHALL BE RE-PREPARED UNTIL ACCEPTED BY THE OWNER'S REPRESENTATIVE. ACCEPTED SAMPLES SHALL BE RETAINED ON SITE FOR MEANS OF COMPARISON TO ACTUAL POUR.

SITE IMPROVEMENT SITE NOTES
MATERIALS AND FINISHES NOTES SITE SCHEDULE LOS ALTOS LIBRARY COURTYARD LOS ALTOS LIBRARY ENDOWMENT 13 S SAN ANTONIO ROAD LOS ALTOS, CA 94022 SHEET

AGENCY APPROVAL

REVISIONS
NO. DATE PURPOSE
06 . 20 . 2024 ENV. RESPONSE
10 . 11 . 2024 COMMENT RESPONSE
11 . 22 . 2024 COMMENT RESPONSE
12 . 10 . 2024 COMMENT RESPONSE

DRAWN BY

CHECKED
SCALE
DATE
JOB
03 . 14 . 2024
220024.01
303 potrero street, suite 40-c
santa cruz, ca 95060
p: 831.459.0455
f: 831-459-0484
www.ssala.com
crla no. 2805

LANDSCAPE ARCHITECTS
Exp. 1-31-24
E
EV

TS TE STA

C L I D
ENSE
RNIA
IFO
OF CAL
A
L R
A
No. 2805
ER O
N
R B

AN L DS
T SU
HE
T
CAPE
E
DNT
C
R I T
CH
N o r t h
0 4 8 16 DESIGN REVIEW - NOT FOR CONSTRUCTION DRAFT
P.A.

IMPERVIOUS AREA: 3,080 SQFT
PERMEABLE PAVING AREA: 3,575 SQFT
PLANTING AREA: 920 SQFT
TOTAL: 7,575 SQFT

SITE IMPROVEMENT SUMMARY
P.A.

P.A.

P.A. P.A.

P.A. P.A.

P.A.

1.1 WM
GAS

1.1 TYP.

5.1 TYP. OF (1 EA)

1.1 TYP.

1.3 TYP.

TYP. OF (1 EA) 4.2
A
(L-6.0)
B
(L-6.0)

2.1 TYP. 3.6 TYP.

1.4 TYP.

2.3 2.2 TYP.

2.4 2.5

3.1 3.2

3.4 3.3
TYP. 5.2
P.A.

1.2 TYP.

4.3 TYP. OF 1

BOUNDARY OF HISTORIC
ORCHARD SEE SHEET (L-0.0)
A/(L-7.0)
A/(L-7.0)
C/(L-7.0)
D/(L-7.0)
H/(L-7.0) B/(L-7.1)
G/(L-7.0)
A, B, C/L-6.1
H/(L-7.0)
E/(L-7.1)

4.4 F/(L-7.1)
SEE (L-1.1)
WM
PG&E
A/C
EP

TRANSFORMER
WATER
SYSTEM

3.3 TYP.

3.3 TYP.

1.5 TYP.

SYMBOL ITEM

GRAPHIC LEGEND
P.A.

SITE REFERENCE 0.0

DETAIL REFERENCE

SHEET REFERENCE
X/L-0.0

VEHICULAR CONCRETE
PAVING

CONCRETE PAVING

PERMEABLE PAVERS

PLANTING AREA

BEGINING/ END OF SITE ELEMENT
C/(L-7.1)
A/(L-7.1)

ORCHARD BOUNDARY
B
(L-6.0)
B
(L-6.0)
B
(L-6.0)
B
(L-6.0)
B
(L-6.0)
B
(L-6.0)
B
(L-6.0)

BOUNDARY OF HISTORIC
ORCHARD SEE SHEET (L-0.0)
A/L-7.2
A/(L-7.1)

ORNAMENTAL TREE OUTSIDE

LIMIT OF WORK

BOUNDARY OF HISTORIC
ORCHARD SEE SHEET (L-0.0)
25' SIDE SETBACK
REFER TO L-0.0 FOR ADDITIONAL

PROPERTY SETBACKS

SIDE PROPERTY LINE
714
Agenda Item # 10.

CIVIC CENTER LOOP MATCHLINE
R91'-7"
5'
3'
1'
3'-9"
1'
4'-3"
6"
7'-7" 17'-2" 39'-2" 3'-4" 1'-9"6" 5'-3" 1' 3'-10" 7' 10'-10" 6'-8"
1'
4'-6"
6"
4'
6" 2'-5" 4'-8" 4'-5"
R92'-9"

LOS ALTOS LIBRARY

HERITAGE ORCHARD

T/R MATCHLINE
LIMIT OF WORK LIMIT OF WORK LIMIT OF WORK 1'-2"
27'-2" 27'-11" 11'-3" 10'-4" 12'-8" 28'-1" 2' 31'-11" 2' 28'-1" 2' 10'-7" 1'-6" 8' 1'-6" 6'
R47'-10" 1'
R38'-5" 1'-6" 8'-6"
8'-2"
1'-6" 1'
3'-9"
1'
4'-3" 2'-4"29'-9" 7'-7"
41'-8" 21'-11" 42'-1" 32'-4"
1'
4'-6"
6"
4' 1'-6" 8'-7" 3'-4"2'-5" 4'-8" 6'4'-5"
7'-8" 4' 1'-2" 5'-3"
7'-1"
14'-9"
6'-9" 4'
20'-3" 11'-9" 5' 3' 6'-2" 3'
2'-10"
11'-5" 21'-5"
R20'-2" 8'-4" 3'-9" 3'
E.Q.
6', TYP.
8' 5'-2" R41'-10" 50'-8" 32'-6"
3'-8"
CL 6"
9"
11'-5" 11'-4"
5'
CLR.
3'-1"
CLR. 3' CLR.
10' CLR. ORCHARD ACCESS
AND SECTION FOR VEHICULAR CONCRETE 12'-10"
16'-8" 25' SETBACK 108'-5" SIDE SETBACK TO LIBRARY 5'-6" 8' 9'-10" 6'-11"
5'-4" 66'-7" SIDE SETBACK TO PERGOLA LAYOUT PLAN
1/8" = 1'-0"
SS
NT

LAYOUT PLAN
L-2.1LOS ALTOS LIBRARY COURTYARD LOS ALTOS LIBRARY ENDOWMENT 13 S SAN ANTONIO ROAD LOS ALTOS, CA 94022 SHEET

AGENCY APPROVAL

REVISIONS
NO. DATE PURPOSE
06 . 20 . 2024 ENV. RESPONSE
10 . 11 . 2024 COMMENT RESPONSE
11 . 22 . 2024 COMMENT RESPONSE
12 . 10 . 2024 COMMENT RESPONSE

DRAWN BY

CHECKED
SCALE
DATE
JOB
03 . 14 . 2024
220024.01
303 potrero street, suite 40-c
santa cruz, ca 95060
p: 831.459.0455
f: 831-459-0484
www.ssala.com
crla no. 2805

LANDSCAPE ARCHITECTS
Exp. 1-31-24
E
EV

TS TE STA

C L I D
ENSE
RNIA
IFO
OF CAL
A
L R
A
No. 2805
ER O
N
R B

AN L DS
T SU
HE
T
CAPE
E
DNT
C
R I T
CH
N o r t h
0 4 8 16 DESIGN REVIEW - NOT FOR CONSTRUCTION DRAFT
P.A.

P.A.

P.A.

P.A. P.A.

P.A.

1. THE CONTRACTOR SHALL CONTINUALLY REFER TO ALL DRAWINGS, ADDENDA, REPORTS AND SPECIFICATIONS DURING THE LIFE OF THE PROJECT FOR CONSTRUCTION INFORMATION.

2. PER SPECIFICATIONS, ALL SITE ELEMENTS TO BE STAKED BY A LICENSED SURVEYOR PRIOR TO COMMENCEMENT OF CONSTRUCTION OPERATIONS.

3. ALL DIMENSIONS SHALL BE VERIFIED IN THE FIELD AND STAKED PRIOR TO ANY CONSTRUCTION. IMMEDIATELY NOTIFY THE OWNER'S REPRESENTATIVE OF ANY SITE DISCREPANCIES OR VARIATIONS FROM THE PLANS AS DRAWN AND RE-DIRECT WORK TO AVOID DELAY.

4. ALL DIMENSION LINES ARE EITHER PERPENDICULAR, TANGENT, OR PARALLEL TO THE ELEMENT FROM WHICH IT IS DIMENSIONED UNLESS NOTED OTHERWISE.

5. THE INTERFACE OF ALL PROPOSED IMPROVEMENTS TO THE EXISTING SITE SHALL CONFORM AND BE SMOOTH AND UNIFORM.

6. THE CONTRACTOR SHALL COORDINATE ALL CONSTRUCTION ACTIVITY AND ELEMENTS INCLUDING UTILITY LOCATIONS AND REQUIRED SLEEVING PRIOR TO INSTALLATION. VERIFY CRITICAL DIMENSIONS, REFERENCE POINT LOCATIONS AND CONSTRUCTION CONDITIONS PRIOR TO INITIATING CONSTRUCTION. TEMPORARY REFERENCE POINTS SHALL BE SET BY THE CONTRACTOR AS NECESSARY. NOTIFY THE CITY IMMEDIATELY SHOULD DISCREPANCY ARISE AND RE-DIRECT WORK TO AVOID DELAY. PROCEEDING WITH WORK WITHOUT

CLARIFICATION FROM ENGINEER IS DONE AT THE SOLE RISK OF THE CONTRACTOR WITH NO COMPENSATION ALLOWED FOR CHANGES NOT DIRECTED BY THE OWNER'S REPRESENTATIVE.

7. AFTER ALL FORMS, REINFORCING, DOBIES AND JOINT MATERIALS ARE SECURED IN PLACE, CONTRACTOR SHALL OBTAIN REVIEW AND ACCEPTANCE BY THE CITY PRIOR TO POURING CONCRETE. CONTRACTOR SHALL GIVE A MINIMUM 2 WORKING DAY NOTICE WHEN REQUESTING REVIEW. CONTRACTOR MAY BE BACK-CHARGED FOR COST OF REVIEW IF SITE IS FOUND NOT PREPARED AS SPECIFIED.

8. CONTRACTOR SHALL REMOVE ALL BASE ROCK AND OVER POUR FROM PLANTING AREAS AFTER CONCRETE WORK IS COMPLETE AND BEFORE IRRIGATION AND PLANTING INSTALLATION BEGINS.

9. CONTRACTOR IS RESPONSIBLE TO LAYOUT FITNESS EQUIPMENT TO ENSURE FALL ZONES ARE ADEQUATE PRIOR TO THE INSTALLATION OF PERIMETER WORK. ENGINEER TO APPROVE LAYOUT PRIOR TO INSTALLATION OF PERIMETER CURB.

10. CONTRACTOR TO REFER TO MANUFACTURER'S DETAILS & INSTALLATION RECOMMENDATIONS FOR FOOTINGS PRIOR TO COMMENCING CONSTRUCTION.

LAYOUT NOTES

SYMBOL DESCRIPTION

LINEAR DIMENSION

RADIUS DIMENSION

CENTERLINE

POINT OF ORIGIN

MATCH ALIGNMENT

FLUSH CONDITION
X"
R1"
CL

LAYOUT LEGEND

DIMENSION EXTENSION LINE

BOUNDARY OF HISTORIC
ORCHARD SEE SHEET (L-0.0)
SEE (L-1.1)
WM
WM

ORCHARD BOUNDARY

BOUNDARY OF HISTORIC
ORCHARD SEE SHEET (L-0.0)

BOUNDARY OF HISTORIC
ORCHARD SEE SHEET (L-0.0)
25' SIDE SETBACK
REFER TO L-0.0 FOR ADDITIONAL

PROPERTY SETBACKS

SIDE PROPERTY LINE
715
Agenda Item # 10.

LOS ALTOS LIBRARY

HERITAGE ORCHARD

T/R MATCHLINE

LIMIT OF WORK LIMIT OF WORK LIMIT OF WORK

CIVIC CENTER LOOP MATCHLINE ACCESSIBILITY PLAN
1/8" = 1'-0"
SS
NT
PLAN

ACCESSIBILITY
L-2.2LOS ALTOS LIBRARY COURTYARD LOS ALTOS LIBRARY ENDOWMENT 13 S SAN ANTONIO ROAD LOS ALTOS, CA 94022 SHEET

AGENCY APPROVAL

REVISIONS
NO. DATE PURPOSE
06 . 20 . 2024 ENV. RESPONSE
10 . 11 . 2024 COMMENT RESPONSE
11 . 22 . 2024 COMMENT RESPONSE
12 . 10 . 2024 COMMENT RESPONSE

DRAWN BY

CHECKED
SCALE
DATE
JOB
03 . 14 . 2024
220024.01
303 potrero street, suite 40-c
santa cruz, ca 95060
p: 831.459.0455
f: 831-459-0484
www.ssala.com
crla no. 2805

LANDSCAPE ARCHITECTS
Exp. 1-31-24
E
EV

TS TE STA

C L I D
ENSE
RNIA
IFO
OF CAL
A
L R
A
No. 2805
ER O
N
R B

AN L DS
T SU
HE
T
CAPE
E
DNT
C
R I T
CH
N o r t h
0 4 8 16 DESIGN REVIEW - NOT FOR CONSTRUCTION DRAFT

OCCUPANCY LOAD CALCULATION GRAPHIC LEGEND
USE: OUTDOOR ASSEMBLY
COURTYARD OCCUPIED SPACE - 3,776 SF
LOAD FACTOR (LF) - 1:15
OCC. LOAD (OL) = 252 PEOPLE
USE: MECHANICAL/STORAGE AREA
MECHANICAL/STORAGE OCCUPIED SPACE - 979 SF
LOAD FACTOR (LF) - 1:300
OCC. LOAD (OL) = 3 PEOPLE
TOTAL OCC LOAD 255 X 0.20 = 51" MIN. EXIT REQ.
(1) 96" + (1) 48" + (1) 48" CLEAR OPENINGS = 192" OF OPENINGS

COURTYARD EXITING PROVIDED
192" CLEAR EXITING PROVIDED / 0.20 = 960 PEOPLE
CODE REF: CBC 2022, SECTIONS 1004, 1005.3.2, 1006 & TABLE 1004.1.2 1:15 OUTOOR ASSEMBLY

EMERGENCY EGRESS

ACCESSIBLE PATH OF TRAVEL
LONGEST DIAGONAL = 233'-0"
USE: OUTDOOR

STORAGE/MECHANICAL EQUIPMENT
(979 SF) LF 1:300, OL = 3
USE: OUTDOOR
ASSEMBLY (2,423 SF)
LF 1:15 OL = 161
1:300 MECHANICAL/STORAGE AREA

BOUNDARY OF HISTORIC
ORCHARD SEE SHEET (L-0.0)

ACCESSIBILITY NOTES

ACCESSIBLE PATH OF TRAVEL AS INDICATED ON PLAN IS A BARRIER FREE ACCESS ROUTE WITHOUT ANY ABRUPT LEVEL CHANGES EXCEEDING 1 2 " IF
BEVELED AT 1:12 MAX SLOPE OR VERTICAL LEVEL CHANGES EXCEEDING 1 4 ", AND
AT LEAST 48" IN WIDTH. SURFACE IS STABLE, FIRM, AND SLIP RESISTANT AND CROSS-SLOPE DOES NOT EXCEED 2% AND SLOPE IN THE DIRECTION OF TRAVEL IS LESS THAN 5%. ACCESSIBLE PATH OF TRAVEL SHALL BE MAINTAINED FREE OF OVERHANGING OBSTRUCTIONS TO 80" MINIMUM AND FREE OF OVERHANGING OBSTRUCTIONS TO 80" MINIMUM AND FREE OF PROTRUDING OBJECTS GREATER THAN 4" FROM A WALL ABOVE 27" AND BELOW 80".

BOUNDARY OF HISTORIC
ORCHARD SEE SHEET (L-0.0)
SEE (L-1.1)

ORCHARD BOUNDARY

BOUNDARY OF HISTORIC
ORCHARD SEE SHEET (L-0.0)
25' SIDE SETBACK
REFER TO L-0.0 FOR ADDITIONAL

PROPERTY SETBACKS

SIDE PROPERTY LINE
716
Agenda Item # 10.

OUTDOOR CLASSROOM DETAILS

AS SHOWN
SS
NT

CLASSROOM PLAN

OUTDOOR
L-3.0LOS ALTOS LIBRARY COURTYARD LOS ALTOS LIBRARY ENDOWMENT 13 S SAN ANTONIO ROAD LOS ALTOS, CA 94022 SHEET

AGENCY APPROVAL

REVISIONS
NO. DATE PURPOSE
06 . 20 . 2024 ENV. RESPONSE
10 . 11 . 2024 COMMENT RESPONSE
11 . 22 . 2024 COMMENT RESPONSE
12 . 10 . 2024 COMMENT RESPONSE

DRAWN BY

CHECKED
SCALE
DATE
JOB
03 . 14 . 2024
220024.01
303 potrero street, suite 40-c
santa cruz, ca 95060
p: 831.459.0455
f: 831-459-0484
www.ssala.com
crla no. 2805

LANDSCAPE ARCHITECTS
Exp. 1-31-24

E EV TS TE STA C L I D ENSE

RNIA IFO
OF
CAL

A L R A
No. 2805 ER O
N

R BAN L DST SU

HE T CAPE E DNT C R I T CH DESIGN REVIEW - NOT FOR CONSTRUCTION DRAFT

OUTDOOR CLASSROOM PLAN
SCALE:1/4" = 1'-0"
3" 2'-3" 15' 15' 10" 4' 9'

LOUVERED PERGOLA

ABOVE PER DETAIL

EXISTING CONCRETE
PAVING

CMU BLOCK AND

PLASTER A/V WALL

NEW CONCRETE PAVING

ROOF OVERHANG
1'
MAX. DENSITY BENCH
SEATING UP TO 168
PEOPLE
DDB SOD-372420 CLIMATE

CONTROLLED EQUIPMENT
ENCLOSURE PER DETAIL F/(L-7.1)
SONANCE SPEAKER PS-S63T, TYP.

SAMSUNG/BH65T 65" PRO TV

TERRACE EDITION OUTDOOR DISPLAY,
TYP.

B/L-7.2
NOTE:

SEE L-3.1 FOR ALL AV DEVICE SPECIFICATIONS.

SAMSUNG/BH75T 75" PRO TV
TERRACE EDITION OUTDOOR DISPLAY A L5-04
717
Agenda Item # 10.

OUTDOOR CLASSROOM AV DEVICE SPECIFICATIONS

AS SHOWN
SS
NT

OUTDOOR

SPECIFICATIONS

AV DEVICE

CLASSROOM
L-3.1LOS ALTOS LIBRARY COURTYARD LOS ALTOS LIBRARY ENDOWMENT 13 S SAN ANTONIO ROAD LOS ALTOS, CA 94022 SHEET

AGENCY APPROVAL

REVISIONS
NO. DATE PURPOSE
06 . 20 . 2024 ENV. RESPONSE
10 . 11 . 2024 COMMENT RESPONSE
11 . 22 . 2024 COMMENT RESPONSE
12 . 10 . 2024 COMMENT RESPONSE

DRAWN BY

CHECKED
SCALE
DATE
JOB
03 . 14 . 2024
220024.01
303 potrero street, suite 40-c
santa cruz, ca 95060
p: 831.459.0455
f: 831-459-0484
www.ssala.com
crla no. 2805

LANDSCAPE ARCHITECTS
Exp. 1-31-24
E
EV

TS TE STA

C L I D
ENSE
RNIA
IFO
OF CAL
A
L R
A
No. 2805
ER O
N
R B

AN L DS
T SU
HE
T
CAPE
E
DNT
C
R I T

CH DESIGN REVIEW - NOT FOR CONSTRUCTION DRAFT
SAMSUNG BH65T/BH75T PRO TV

TERRACE EDITION OUTDOOR DISPLAY
DDB SOD-372420 CLIMATE CONTROLLED SONANCE SPEAKER PS-S63T

EQUIPMENT ENCLOSURE
718
Agenda Item # 10.

LOS ALTOS LIBRARY

HERITAGE ORCHARD

T/R MATCHLINE

LIMIT OF WORK LIMIT OF WORK LIMIT OF WORK

CIVIC CENTER LOOP MATCHLINE PLANTING PLAN
1/8" = 1'-0"
SS
NT

PLANTING PLAN
L-4.0LOS ALTOS LIBRARY COURTYARD LOS ALTOS LIBRARY ENDOWMENT 13 S SAN ANTONIO ROAD LOS ALTOS, CA 94022 SHEET

AGENCY APPROVAL

REVISIONS
NO. DATE PURPOSE
06 . 20 . 2024 ENV. RESPONSE
10 . 11 . 2024 COMMENT RESPONSE
11 . 22 . 2024 COMMENT RESPONSE
12 . 10 . 2024 COMMENT RESPONSE

DRAWN BY

CHECKED
SCALE
DATE
JOB
03 . 14 . 2024
220024.01
303 potrero street, suite 40-c
santa cruz, ca 95060
p: 831.459.0455
f: 831-459-0484
www.ssala.com
crla no. 2805

LANDSCAPE ARCHITECTS
Exp. 1-31-24
E
EV

TS TE STA

C L I D
ENSE
RNIA
IFO
OF CAL
A
L R
A
No. 2805
ER O
N
R B

AN L DS
T SU
HE
T
CAPE
E
DNT
C
R I T
CH
N o r t h
0 4 8 16 DESIGN REVIEW - NOT FOR CONSTRUCTION DRAFT

1. CONTRACTOR SHALL FIELD VERIFY ALL EXISTING CONDITIONS PRIOR TO THE COMMENCEMENT OF CONSTRUCTION WORK, INCLUDING BUT NOT LIMITED TO UTILITY LOCATIONS, PROPERTY LINES, EXISTING TREE CONDITIONS, AND LIMITS OF WORK. NOTIVY THE OWNERS REPRESENTATIVE OF ANY DISCREPANCIES PRIOR TO COMMENCEMENT OF CONSTRUCTION.

2. CONTRACTOR SHALL CONTACT USA UNDERGROUND SERVICE ALERT (800) 642-2444 PRIOR TO COMMENCEMENT OF CONSTRUCTION DEMOLITION, GRADING OR EXCAVATION.

3. CONTRACTOR SHALL PRESERVE AND PROTECT ALL EXISTING TREES AND VEGETATION THAT IS NOT SCHEDULED FOR DEMOLITION. REFER TO TREE PROTECTION NOTES ON SHEET L-1.0. THIS MAY INCLUDE OFF-SITE TREES WHERE THE CANOPY OR ROOT SYSTEM EXTENDS BEYOND THE PROPERTY LINE.

4. PRIOR TO PLANTING OPERATIONS, CONTRACTOR SHALL SUBMIT SOILS SAMPLES TO THE SOIL TESTING LAB FOR AGRONOMIC SOILS TESTING. SOIL SUITABILITY AND FERTILITY, pH, COMPOSITION AND NUTRIENT LEVELS SHALL BE TESTED. AFTER GRADING OPERATIONS ARE COMPLETED, A MINIMUM OF 3 SAMPLES SHALL BE EXCAVATED TO A DEPTH OF 12" - 18" . SOIL PREPARATION SHALL FOLLOW THE RECOMMENDATIONS FROM THE PLANT LAB. SUBMIT THE SOILS REPORT TO THE LANDSCAPE ARCHITECT FOR REVIEW.

5. FINISH GRADES FOR THE PLANTING AREAS SHALL BE 1" BELOW ADJACENT PAVEMENT FOR SHRUB PLANTING AREAS, AND 1-1/2" BELOW FOR TURF PLANTING AREAS.

6. PLANT MATERIAL SHALL MEET AMERICAN NURSERY STOCK STANDARDS. PLANTS SHALL HAVE WELL DEVELOPED ROOT SYSTEMS, BUT NOT BE ROOT-BOUND. ALL REQUIREMENTS FOR FEDERAL AND STATE COMPLIANCE PERTAINING TO INSPECTIONS SHALL BE MET PRIOR TO DELIVERY.

7. PLANT MATERIAL SHALL BE UNIFORM IN SIZE AND SHAPE THROUGHOUT THE SPECIES.

8. PLANT QUANTITIES SHOWN ARE FOR BIDDING PURPOSES ONLY. CONTRACTOR SHALL VERIFY THE QUANTITIES REQUIRED.

9. PLANT MATERIAL SHALL BE REVIEWED PRIOR TO PLANTING BY THE LANDSCAPE ARCHITECT. CONTRACTOR SHALL PROVIDE A MINIMUM OF THREE WORKING DAYS FOR SITE OBSERVATION.

10. ALL TREES AND SHRUBS SHALL BE EQUALLY SPACED AND ALIGNED AS SPECIFIED ON THE PLANTING PLAN.

11. TREES SHALL BE PLANTED A MINIMUM OF 5' FROM ALL UTILITIES AND HARDSCAPE. ANY TREES THAT MUST BE PLANTED WITHIN THE 5' SHALL BE PLANTED WITH A ROOT BARRIER TO PROTECT THE UTILITY OR HARDSCAPE.

12. ALL PLANTING AREAS SHALL HAVE A 3" LAYER OF BARK MULCH INSTALLED AFTER PLANTING OPERATIONS ARE COMPLETED. REFER TO SPECIFICATIONS FOR BARK MULCH REQUIREMENTS, AND SUBMIT A SAMPLE FOR APPROVAL.

PLANTING NOTES

PHOTO SYMBOL CODE BOTANICAL / COMMON NAME CONT CANOPY QTY TREES
CER CERCIS OCCIDENTALIS / WESTERN REDBUD 24"BOX 12' 3

PHOTO SYMBOL CODE BOTANICAL / COMMON NAME SIZE SPACING QTY SHRUBS
CA CAREX PRAEGRACILIS / CALIFORNIA FIELD SEDGE 1 GAL 24" o.c. 62 LL LOMANDRA LONGIFOLIA 'ARCTIC FROST' / ARCTIC FROST RUSH 1 GAL 30" o.c. 46 LOM LOMANDRA LONGIFOLIA 'BREEZE' / BREEZE™ MAT RUSH 1 GAL 45" o.c. 47 S SISYRINCHIUM BELLUM / BLUE-EYED GRASS 1 GAL 12" o.c. 68

PLANT SCHEDULE
WUCOLS

VERY LOW
LOW
LOW

VERY LOW

MODERATE
CERCIS OCCIDENTALIS 10-18' HT. X 10-18' WIDE

PROPOSED TREES

IMAGE NAME SIZE AT MATURITY

BOUNDARY OF HISTORIC
ORCHARD SEE SHEET (L-0.0)
EXISTING TREES, TYP.

EXISTING TREES

EXISTING ORCHARD

SAPLING

SYMBOL DESCRIPTION TRUNK SIZE

EXISTING ORCHARD
TREE
UNDER 3"
5"

BOUNDARY OF HISTORIC
ORCHARD SEE SHEET (L-0.0)

BOUNDARY OF HISTORIC
ORCHARD SEE SHEET (L-0.0)
25' SIDE SETBACK
REFER TO L-0.0 FOR ADDITIONAL

PROPERTY SETBACKS

SIDE PROPERTY LINE
719
Agenda Item # 10.

LOS ALTOS LIBRARY

HERITAGE ORCHARD

T/R MATCHLINE
1 1" 4.0
2 1" 3.0
3 1" 3.7
4 1" 0.7

CIVIC CENTER LOOP MATCHLINE
4 1" 0.7 IRRIGATION PLAN
1/8" = 1'-0"
SS
NT

IRRIGATION PLAN
L-5.0LOS ALTOS LIBRARY COURTYARD LOS ALTOS LIBRARY ENDOWMENT 13 S SAN ANTONIO ROAD LOS ALTOS, CA 94022 SHEET

AGENCY APPROVAL

REVISIONS
NO. DATE PURPOSE
06 . 20 . 2024 ENV. RESPONSE
10 . 11 . 2024 COMMENT RESPONSE
11 . 22 . 2024 COMMENT RESPONSE
12 . 10 . 2024 COMMENT RESPONSE

DRAWN BY

CHECKED
SCALE
DATE
JOB
03 . 14 . 2024
220024.01
303 potrero street, suite 40-c
santa cruz, ca 95060
p: 831.459.0455
f: 831-459-0484
www.ssala.com
crla no. 2805

LANDSCAPE ARCHITECTS
Exp. 1-31-24
E
EV

TS TE STA

C L I D
ENSE
RNIA
IFO
OF CAL
A
L R
A
No. 2805
ER O
N
R B

AN L DS
T SU
HE
T
CAPE
E
DNT
C
R I T
CH
N o r t h
0 4 8 16 DESIGN REVIEW - NOT FOR CONSTRUCTION DRAFT

IRRIGATION NOTES

1. THIS SYSTEM IS DESIGNED TO OPERATE AT A MAXIMUM FLOW OF XX GALLONS PER MINUTE (G.P.M.) AND A MIN. OF XX P.S.I. STATIC AT THE POINT OF CONNECTION. THE CONTRACTOR SHALL VERIFY

PRESSURE PRIOR TO BEGINNING WORK AND CONTACT THE OWNER'S REPRESENTATIVE

IMMEDIATELY SHOULD DISCREPANCY ARISE WHILE RE-DIRECTING APPLICABLE WORK TO AVOID DELAY.

2. CONTRACTOR SHALL COORDINATE ALL ELECTRICAL SUPPLY, TELEPHONE CONNECTION,

GROUNDING, SLEEVING AND STUBOUT WORK REQUIRED FOR SYSTEM WITH THE GENERAL CONTRACTOR AND/OR OWNERS REPRESENTATIVE AS APPLICABLE. CONTRACTOR RESPONSIBLE TO SUPPLY ALL SLEEVING NECESSARY TO ACCESS INDIVIDUAL PLANTER BEDS. NOT ALL REQUIRED SLEEVING MAY BE SHOWN ON PLAN.

3. IRRIGATION SYSTEM DESIGN SHOWN MAY BE PARTIALLY DIAGRAMMATIC. WHERE EQUIPMENT IS

SHOWN OUTSIDE PLANTING AREAS OR LIMIT OF WORK, INTENT IS FOR EQUIPMENT TO BE INSTALLED IN PLANTING AREAS. CONTRACTOR SHALL INDICATE PRECISE LOCATIONS OF ALL WORK

INSTALLED DIFFERENTLY THAN AS SHOWN IN THE CONTRACT DOCUMENTS ON THE RECORD DRAWINGS. REFER TO SPECIFICATIONS FOR ADDITIONAL INFORMATION.

4. THE CONTRACTOR SHALL MAKE MINOR ADJUSTMENTS TO IRRIGATION SYSTEM IN FIELD AS NECESSARY. VALVES SHALL BE ADJUSTED TO PROVIDE SPECIFIED PRESSURE AT THE HEAD.

5. THE CONTRACTOR SHALL PROGRAM CONTROLLER TO INSURE PROPER IRRIGATION BASED ON PLANT TYPE, EXPOSURE AND SEASON. CONTRACTOR SHALL NOT START PLANTING UNTIL IRRIGATION SYSTEM IS FULLY OPERATIONAL FROM THE CONTROLLER AUTOMATICALLY.

CONTRACTOR SHALL HAND-WATER AS MAY BE NECESSARY DURING PERIODS OF CONTROLLER SHUT-DOWN. THE INTENT OF THIS IRRIGATION SYSTEM IS TO PROVIDE THE MINIMUM AMOUNT OF WATER REQUIRED TO SUSTAIN GOOD PLANT HEALTH. IT IS THE RESPONSIBILITY OF THE

MAINTENANCE CONTRACTOR AND/OR THE OWNER TO MAKE ADJUSTMENTS TO THE CONTROLLER PROGRAM FOR SEASONAL WEATHER CHANGES AND MICROCLIMATIC VARIATIONS.

6. REFER TO LANDSCAPE DETAIL SHEETS FOR MORE INFO.

7. ALL WORK IN THE PUBLIC STREETS ARE NOT INCLUDED UNDER THIS ON-SITE IMPROVEMENT PERMIT.

SEE (L-1.1)

1. FIELD VERIFY (E) STATIC PRESSURE IS ADEQUATE TO SUPPLY REQUIRED OPERATING PRESSURE FOR ALL DRIP EMITTERS IN EACH CIRCUIT. PRESSURE REGULATING BASKET

FILTERS MAY BE REPLACED WITH NON-PRESSURE REGULATING FILTERS WHERE NECESSARY IN ORDER TO ACHIEVE THE REQUIRED OPERATING PRESSURE.

2. DRIPLINE TO BE BURIED TO A DEPTH OF 4" IN SOD AREAS. INSTALL DRIPLINE IN SHRUB AREAS SO THAT TOP OF TUBING IS FLUSH WITH FINISH GRADE AND COVER WITH MULCH.

3. INSTALL MANUAL FLUSH VALVES AT FAR SIDE OF EACH PLANTER ISLANDS PER LANDSCAPE DETAILS.

DRIP NOTES
4" CLASS 315 PVC PIPE SLEEVE
FOR MAINLINE, TYP.
2" SCH. 40 PVC MAINLINE, TYP.

MAWA = 12,020.99 GAL/YEAR
ETWU = 10,920.74 GAL/YEAR
MAWA = (ETo) (0.62) [(0.45 X LA) + (0.3 X SLA)]
= (43.0) (0.62)[(0.45 X 1,002) + (0.3 X 0)]
= (26.66)(450.9)
=12,020.99
ETWU = (ETo) (0.62) [(PF X HA)/IE + SLA]
= (43.0) (0.62) [409.63+ 0]
= (26.66)(409.63)
= 10,920.74

WATER USE CALCULATION
4 3

PF X HA
(SQ.FT)

PF X HA /
(IE)
PLANT

WATER USE
PLANT

FACTOR (PF)

HYDROZONE AREA
(SQ. FT.) (HA)

IRRIGATION
METHOD

IRRIGATION

EFFICIENCY (IE)
TOTALS

HYDROZONE

0.81 1,002 409.63
LOW
LOW
2 LOW 0.81
1 LOW 0.3 346 0.81 128.15

0.3 0.4

0.3 DRIP 103.8
DRIP

BUBBLERS
DRIP 0.81

WELO NOTES

1. PRESSURE REGULATING DEVICES ARE REQUIRED IF WATER PRESSURE IS BELOW OR EXCEEDS THE RECOMMENDED PRESSURE OF THE SPECIFIED IRRIGATION DEVICES.

2. CHECK VALVES OR ANTI-DRAIN VALVES ARE REQUIRED ON ALL SPRINKLER HEADS WHERE LOW POINT DRAINAGE COULD OCCUR.

3. IRRIGATION SYSTEM IS DESIGNED TO PREVENT RUNOFF, LOW HEAD DRAINAGE, OVERSPRAY,

OR OTHER SIMILAR CONDITIONS WHERE IRRIGATION WATER FLOWS ONTO NON-TARGETED AREAS.

4. A DIAGRAM OF THE IRRIGATION PLAN SHOWING HYDROZONES SHALL BE KEPT WITH THE IRRIGATION CONTROLLER FOR SUBSEQUENT MANAGEMENT PURPOSES.

5. A CERTIFICATE OF COMPLETION SHALL BE FILLED OUT BY EITHER THE DESIGNER OF THE

LANDSCAPE PLANS, THE DESIGNER OF THE IRRIGATION PLANS, OR THE LICENSED LANDSCAPE CONTRACTOR FOR THE PROJECT.

6. AN IRRIGATION AUDIT REPORT SHALL BE COMPLETED AT THE TIME OF FINAL INSPECTION.

7. A LANDSCAPE WASTE DIVERSION PLAN SHALL BE COMPLETED AND SUBMITTED WITH THE CERTIFICATE OF COMPLETION.
75 312
269

22.5 124.8

80.7 27.78
154.07

99.63 POINT OF CONNECTION
· CONNECT AT EXISTING MAINLINE. · CONTRACTOR SHALL ALTER EXISTING VALVES AND RELOCATE PER NOTES AND IRRIGATION SCHEDULE. · CONTRACTOR TO FIELD VERIFY ALL IRRIGATION

SYSTEM COMPONENTS
· IRRIGATION MAINLINE LOCATION SHOWN ON THE PLAN
SHEETS IS DIAGRAMMATIC, ASSUMED LOCATION.
(E) VALVES TO BE DEMOLISHED

AND REMOVED
V1
V2
V3
V4
(E) VALVES TO BE DEMOLISHED

ORCHARD IRRIGATION ON AND REMOVED
SEPARATE SYSTEM.

PROTECT IN PLACE, TYP.

CAP,DEMOLISH & REMOVE EXISTING IRRIGATION
MAINLINE STARTING AT THIS LOCATION. NEW

MAINLINE TO BE INSTALLED PER PLAN

SYMBOL MANUFACTURER/MODEL/DESCRIPTION QTY PSI DETAIL
RAIN BIRD RWS-B-C 1402 SERIES
ROOT WATERING SYSTEM WITH 4.0IN. DIAMETER X 36.0IN.

LONG WITH LOCKING GRATE, SEMI-RIGID MESH TUBE, AND
CHECK VALVE.
6 40

SYMBOL MANUFACTURER/MODEL/DESCRIPTION QTY DETAIL
RAIN BIRD XCZ-100-PRB-COM

WIDE FLOW DRIP CONTROL KIT FOR COMMERCIAL
APPLICATIONS. 1IN. BALL VALVE WITH 1IN. PESB VALVE
AND 1IN. PRESSURE REGULATING 40PSI QUICK-CHECK
BASKET FILTER. 5 GPM-20 GPM.
3 AREA TO RECEIVE DRIP EMITTERS

RAIN BIRD XBCV-PC

SINGLE OUTLET, PRESSURE COMPENSATING DRIP
EMITTERS. FLOW RATES OF 0.5 GPH=BLUE, 1.0
GPH=BLACK, AND 2.0 GPH=RED. COMES WITH A
SELF-PIERCING BARB INLET X BARB OUTLET. WITH CHECK
VALVE.
938.9 S.F.

Emitter Notes:
10PC emitters (2 assigned to each 1 gal plant)
20PC emitters (2 assigned to each 5 gal plant)

SYMBOL MANUFACTURER/MODEL/DESCRIPTION QTY DETAIL

RAIN BIRD PEB-PRS-D
1IN. PLASTIC INDUSTRIAL REMOTE CONTROL VALVE WITH
PRESSURE REGULATOR MODULE.
1 RAIN BIRD 44-LRC
1IN. BRASS QUICK-COUPLING VALVE, WITH

CORROSION-RESISTANT STAINLESS STEEL SPRING,
LOCKING THERMOPLASTIC RUBBER COVER, AND 2-PIECE
BODY.
10 SHUT OFF VALVE
KBI BTU-E PVC BLOCKED TRUE UNION BALL VALVE 1/2" TO
2" SAME SIZE AS PIPE
3 IRRIGATION LATERAL LINE: PVC SCHEDULE 40 -
IRRIGATION MAINLINE: PVC SCHEDULE 40 - PIPE SLEEVE: PVC CLASS 315 SDR 13.5 -

IRRIGATION SCHEDULE

SYMBOL MANUFACTURER/MODEL/DESCRIPTION QTY DETAIL
2" CLASS 315 PVC PIPE SLEEVE
FOR LATERAL LINES, TYP.

V4
V4
720
Agenda Item # 10.

LOS ALTOS LIBRARY COURTYARD LOS ALTOS LIBRARY ENDOWMENT 13 S SAN ANTONIO ROAD LOS ALTOS, CA 94022 SHEET

AGENCY APPROVAL

REVISIONS
NO. DATE PURPOSE
06 . 20 . 2024 ENV. RESPONSE
10 . 11 . 2024 COMMENT RESPONSE
11 . 22 . 2024 COMMENT RESPONSE
12 . 10 . 2024 COMMENT RESPONSE

DRAWN BY

CHECKED
SCALE
DATE
JOB
03 . 14 . 2024
220024.01
303 potrero street, suite 40-c
santa cruz, ca 95060
p: 831.459.0455
f: 831-459-0484
www.ssala.com
crla no. 2805

LANDSCAPE ARCHITECTS
Exp. 1-31-24
E
EV

TS TE STA

C L I D
ENSE
RNIA
IFO
OF CAL
A
L R
A
No. 2805
ER O
N
R B

AN L DS
T SU
HE
T
CAPE
E
DNT
C
R I T

CH DESIGN REVIEW - NOT FOR CONSTRUCTION DRAFT SITE SECTIONS

AS SHOWN
SS
NT

SITE SECTIONS
L-6.0

PAVER RESTRAINT
PER DETAIL 1'-6"

READING NOOK SEATWALL SECTION
SCALE:3/8" = 1'-0"VARIES, SEE PLAN 5'

GLASS FENCE PER
DETAIL

CONCRETE PAVING

PER DETAIL

CONCRETE RETAINING

SEATWALL WITH WOOD

CAP PER DETAIL

CONCRETE RETAINING

WALL PER DETAIL

PLANTING AREA PER

PLANTING PLAN

EXISTING BUILDING

EXTERIOR WALL

PAVERS PER
DETAIL
G/(L-7.0)
H/(L-7.0)
A/(L-7.0)
G/(L-7.0)
D/(L-7.0)
C/(L-7.0)

EXISTING BUILDING

FOUNDATION FOOTING
±1' 2'
3'-6" 1'

PAVER SECTION

PER CIVIL
SHEETS
B L5-143

READING NOOK WALKWAY SECTION
SCALE:3/8" = 1'-0"
VARIES, SEE GRADING PLAN 5'

GLASS FENCE PER
DETAIL

CONCRETE PAVING

PER DETAIL

CONCRETE FACADE

WALL AT FOUNDATION

PAVER RESTRAINT

PER DETAIL

PLANTING AREA PER

PLANTING PLAN

EXISTING BUILDING

EXTERIOR WALL

PAVERS PER
DETAIL +/-1'-3" 1'

CONCRETE RETAINING

WALL PER DETAIL
H/(L-7.0)
H/(L-7.0)
A/(L-7.0)
D/(L-7.0)
C/(L-7.0)

EXISTING BUILDING

FOOTING

PAVER SECTION

PER CIVIL
SHEETS
A L5-144

LIBRARY NORTH ELEVATION - OUTSIDE THE FENCE
SCALE:1/8" = 1'-0" 8' 3'-2" 7'-8" 6'-3" 6'-3" 7' 1' 5'
46'-2"
1' 5' 3' 8'-9" 10' CLEAR
CONCRETE RETAINING WALL 1'-2"

W/ FRAMELESS GLASS PANEL

PER DETAIL

CONCRETE STAIRS

W/ HANDRAIL

PER DETAIL
SAMSUNG BH65T 65" PRO TV OUTDOOR DISPLAY, TYP.

SAMSUNG BH75T 75" PRO TV OUTDOOR DISPLAY
CONCRETE WALKWAY, SCD. OUTDOOR CLASSROOM AREA

CONCRETE
STAIRS

EXISTING LIBRARY
CUSTOM CORTEN GATE PER DETAILA/(L-7.1)
H/(L-7.0)
C/(L-7.1)

CMU BLOCK & PLASTER A/V WALL

FRAMELESS GLASS PANEL

HOLDING BRACKET
EXISTING UTILITIES 4'-6" MAX.

DECORATIVE PAVERS PER DETAILC/(L-7.0)
C L5-145 7'-8" 6'-3" 6'-3"

LIBRARY NORTH ELEVATION - INSIDE THE FENCE
SCALE:1/8" = 1'-0"

CONCRETE STAIRS READING NOOK AREA OUTDOOR CLASSROOM AREA UTILITY AREA

PLANTING AREA SEATING AREA PLANTING AREA SEATING AREA PLANTING AREA

EXISTING LIBRARY

WOOD FENCE

EXISTING UTILITIES

CONCRETE RETAINING SEAT WALL W/ WOOD CAP PER DETAIL
TYP.

G/(L-7.0)
CONCRETE STAIRS W/ HANDRAIL PER DETAILC/(L-7.1)
CONCRETE RETAINING WALL W/ FRAMELESS GLASS PANEL PER DETAIL H/(L-7.0) DECORATIVE PAVERS PER DETAIL C/(L-7.0) 18" MAX. 18" MAX.

D L5-150
721
Agenda Item # 10.

LOS ALTOS LIBRARY COURTYARD LOS ALTOS LIBRARY ENDOWMENT 13 S SAN ANTONIO ROAD LOS ALTOS, CA 94022 SHEET

AGENCY APPROVAL

REVISIONS
NO. DATE PURPOSE
06 . 20 . 2024 ENV. RESPONSE
10 . 11 . 2024 COMMENT RESPONSE
11 . 22 . 2024 COMMENT RESPONSE
12 . 10 . 2024 COMMENT RESPONSE

DRAWN BY

CHECKED
SCALE
DATE
JOB
03 . 14 . 2024
220024.01
303 potrero street, suite 40-c
santa cruz, ca 95060
p: 831.459.0455
f: 831-459-0484
www.ssala.com
crla no. 2805

LANDSCAPE ARCHITECTS
Exp. 1-31-24
E
EV

TS TE STA

C L I D
ENSE
RNIA
IFO
OF CAL
A
L R
A
No. 2805
ER O
N
R B

AN L DS
T SU
HE
T
CAPE
E
DNT
C
R I T

CH DESIGN REVIEW - NOT FOR CONSTRUCTION DRAFT SITE SECTIONS

AS SHOWN
SS
NT

SITE SECTIONS
L-6.1
CL
30' 10' CLEAR

PERMEABLE PAVERS

PER DETAIL

METAL PERGOLA

PER DETAIL
C/(L-7.0) 1'-2"
30'-6" 9' 6'
CL
POST
CL
POST

CONCRETE WALKWAY PLANTING AREA OUTDOOR CLASSROOM AREA
A/L-7.2 CORTEN STEEL FENCE PER DETAIL

CONCRETE

WALKWAY,
SCD.

CONCRETE PIER FOOTING PER

STRUCTURAL DRAWINGS, TBD

CONCRETE

RETAINING WALL

W/ FRAMELESS

GLASS PANEL
PER DETAIL H/(L-7.0)

CUSTOM CORTEN

GATE PER DETAIL
A/(L-7.1)
4' CLEAR

PLANTING

AREA BEHIND

PLANTING

AREA BEHIND

LIBRARY EAST ELEVATION
SCALE:1/4" = 1'-0" 1' 5'

3.9% ROOF PITCH PER CITY

OF LOS ALTOS MAIN LIBRARY

EXPANSION AND RENOVATION

RECORD DOCUMENTS DATED
6-10-93

3.9% PITCH
1% PITCH 1% PITCH
B/L-7.2 +/- 7'-7" AND VARIES PER RECORD DOCUMENTS DATED 6-10-93 A L5-152
22'-10" 10'

CONCRETE PIER FOOTING PER

STRUCTURAL DRAWINGS, TBD
CL
POST 11'-2" 8'

LOUVERED PER DETAIL

CMU BLOCK & PLASTER A/V WALL
1'
DDB SOD-372420 CLIMATE

CONTROLLED EQUIPMENT
ENCLOSURE PER DETAIL F/(L-7.1)
SAMSUNG/BH65T 65" PRO TV TERRACE

EDITION OUTDOOR DISPLAY
SAMSUNG/BH75T 75" PRO TV TERRACE

EDITION OUTDOOR DISPLAY
3"
CORTEN STEEL FENCE PER DETAIL A/L-7.2
CONCRETE WALKWAY, SCD.

LIBRARY SOUTH ELEVATION
SCALE:1/4" = 1'-0"
CL

POST OUTDOOR CLASSROOM AREA

PLANTING AREA
CONCRETE WALKWAY 6' 5'-2" 3'-2"

PERMEABLE PAVERS PER
DETAIL C/(L-7.0)

METAL PERGOLA
PER DETAIL B/L-7.2
B L5-05
30' 10' CLEAR 8' 7'
33'-8"
DDB SOD-372420 CLIMATE

CONTROLLED EQUIPMENT

ENCLOSURE PER DETAIL
SAMSUNG/BH65T 65" PRO TV TERRACE
EDITION OUTDOOR DISPLAY, TYP.

SAMSUNG/BH75T 75" PRO TV TERRACE

EDITION OUTDOOR DISPLAY

PERMEABLE PAVERS

PER DETAIL

WOOD FENCE AND

SINGLE ACCESS GATE

CMU BLOCK &

PLASTER A/V WALL
F/(L-7.1)
C/(L-7.0)
SONANCE SPEAKER PS-S63T, TYP. 1'-2"
9' 30'-6" 6'

LIBRARY WEST ELEVATION
SCALE:1/4" = 1'-0"
CL
POST
CL
POST

PLANTING AREA OUTDOOR CLASSROOM AREA PLANTING AREA CONCRETE WALKWAY

CORTEN STEEL FENCE
PER DETAIL A/L-7.2

CONCRETE

WALKWAY,
SCD.

CONCRETE PIER FOOTING PER

STRUCTURAL DRAWINGS, TBD

3.9% ROOF PITCH PER CITY

OF LOS ALTOS MAIN LIBRARY

EXPANSION AND RENOVATION

RECORD DOCUMENTS DATED
6-10-93

3.9% PITCH
1% PITCH 1% PITCH

METAL PERGOLA
PER DETAIL B/L-7.2 +/- 7'-8" AND VARIES PER RECORD DOCUMENTS DATED 6-10-93 C L5-87
722
Agenda Item # 10.

LOS ALTOS LIBRARY COURTYARD LOS ALTOS LIBRARY ENDOWMENT 13 S SAN ANTONIO ROAD LOS ALTOS, CA 94022 SHEET

AGENCY APPROVAL

REVISIONS
NO. DATE PURPOSE
06 . 20 . 2024 ENV. RESPONSE
10 . 11 . 2024 COMMENT RESPONSE
11 . 22 . 2024 COMMENT RESPONSE
12 . 10 . 2024 COMMENT RESPONSE

DRAWN BY

CHECKED
SCALE
DATE
JOB
03 . 14 . 2024
220024.01
303 potrero street, suite 40-c
santa cruz, ca 95060
p: 831.459.0455
f: 831-459-0484
www.ssala.com
crla no. 2805

LANDSCAPE ARCHITECTS
Exp. 1-31-24
E
EV

TS TE STA

C L I D
ENSE
RNIA
IFO
OF CAL
A
L R
A
No. 2805
ER O
N
R B

AN L DS
T SU
HE
T
CAPE
E
DNT
C
R I T

CH DESIGN REVIEW - NOT FOR CONSTRUCTION DRAFT CONSTRUCTION DETAILS

AS SHOWN
SS
NT

DETAILS

CONSTRUCTION
L-7.1

CORTEN FENCE PANEL

PER DETAIL

CONCRETE FOOTING
1'

PLANTING AREA

FENCE FOOTING AT GRADE
SCALE:1" = 1'-0" 2' 1"
D

CONCRETE RETAINING WALL W/ GLASS PANEL ELEVATION
SCALE:1/2" = 1'-0" 5' 2'

GLASS PANEL HOLDING BRACKET EMBEDDED FRAMELESS TAMPERED GLASS PANEL

PLANTING AREA PER PLAN

CONCRETE RETAINING
WALL PER DETAIL H/(L-7.0)

CONCRETE SLOPED WALKWAY
5' MAX O.C. 1'
B L5-14
NOTES:

1. CONCRETE FINISH PER SITE

SCHEDULE

2. CONCRETE MIX DESIGN AND

TESTING PER SPECIFICATIONS

CONCRETE STAIRS W/ HANDRAIL
SCALE:1/2" = 1'-0"
12" TYP. 6" TYP.
4" 9"

CONCRETE PER SPECS
CL 34" TYP.
12" MIN.

LEVEL 17" TYP.

CL

STAIR NOSING AND

GROOVE ENLARGEMENT
CONTRACTOR TO PROVIDE 70%

CONTRASTING COLOR AT STAIR TREADS
TYP. (PAINT OR PRE-FAB INSERT)

CONCRETE PAVING PER DETAIL
1 1/2" O.D. MAX. GALV. TUBESTEEL

HANDRAIL

EXPANSION JOINT PER DETAIL
12" MIN.

LEVEL

STAIR NOSING AND GROOVE PER

ENLARGEMENT
1% SLOPE TYP.
6"
SET VERTICAL SUPPORT INTO 2
1 2
" DIA. SLEEVE
W/ NON SHRINK GROUT TYP. 6" MIN.

EMBEDMENT DEPTH
4" CLASS II BASEROCK TO BE
COMPACTED TO 95% R.C
2'-0" MIN
#4 REBAR 18" O.C.: EACH WAY
R=
1 2
"
R=
1 2
"

COMPACTED SUBGRADE PER
GEOTECHNICAL REPORT 9"

CONCRETE RETAINING WALL

PER DETAILS

DECORATIVE PAVERS

PER DETAILS
FLUSH
C L5-09

ORCHARD SIGN

CONCRETE PAVING

PER DETAIL

ANCHOR BOLT TO

MATCH EXISTING

ORCHARD SIGN ANCHOR ATTACHMENT
SCALE:1" = 1'-0"
A/(L-7.0)
E L5-38

OVERALL

MAXIMUM

ACCESSORY

DROP ROD ASSEMBLY

OVERALL
MAX

CL MIN MAX MAXIMUM
* MINIMUM 3000 PSI CONCRETE

BACKER PANEL, TBD
4X4X1/4" GATE POST

HEAVY-DUTY SELF-CLOSING
HINGE
4X4 LATCH/LOCK SIDE POST
2X2X1/8" WELDED GATE FRAME

WITH INFILL GATE PANEL
PLAN

DROP ROD
HANGER

BRACKET

DROP ROD

POST BRACKET
1/2 DIA DROP ROD
57 1/2"
4'
3/4"
4"
3/4"
4" 4"

WELDED TOP CAP

HEAVY-DUTY

SELF-CLOSING
HINGE
4X4X1/4" GATE POST

GATE POST SET IN
CONCRETE, MIN. 24"

DIA FOOTING

LATCH/LOCK SIDE POST
2X2X1/8" WELDED GATE
FRAME WITH 1/8 FORMED

INFILL GATE PANEL

INTEGRAL SECURITY PANEL

HARDWARE GATE BOX
(2-3/4" BACKSET)

ACCESSORY HOLD

OPEN/CLOSED DROP

ROD ASSEMBLY
57 1/2"
4"
3/4"
4'
3/4"
4" 8' 3' 3'-2" 1"
2" 8' 1" 3"
GATE

ACCESSORY HOLD