BACKGROUND AND ANALYSIS
Each fee recommended to be modified, added, or eliminated is listed on the attached Exhibits A through K, which detail the fee amounts in effect for Fiscal Year 202 2-23 and the Fiscal Year 2023-24 recommended fees, amounts, fee basis, and effective dates. The significant fee modifications are summarized below. If the fee is not a General Operating Fund revenue source, the applicable fund is identified. The remaining fees on the attached exhibits are adopted with an adjustment by the appropriate factor (Consumer Price Index (CPI), Cost-of-Living Adjustment, or Engineering News Record Construction Cost Index (ENR-CCI)) or resulting from a new contract or appraisal. Some fees received a multi-year increase as previous proposed increases were not sufficient to round to the next highest dollar or staff recommended delaying an increase to further evaluate a fee.
The Fiscal Year 202 3-24 Master Fee Schedule, a complete listing of all current City fees, will be posted to the City’s website by early July.
City Attorney’s Office (Exhibit B)
Fees are recommended to increase to reflect current costs (staff hourly rate).
Community Development Department (Exhibit D)
General Operating Fund/Development Services Fund
Staff Hourly Rates: Planning hourly rates are recommended to increase to re flect current costs and staff. A new Analyst II hourly rate is recommended to replace the Administrative Aide hourly rate as that position no longer assists on development applications. In addition, new hourly rates for staff under the Building Division are also recommended to recoup st aff time when use of hourly rates are applicable. These hourly rates will be used for fees that are shown on the Master Fee Schedule as Variable or include a footnote and reference the staff hourly rates as the fee basis.
Development Services Fund
Building Services : Inspection fees are recommended to increase from $85.00/hour to $149.00/hour to reflect current costs (staff hourly rate) as a majority of the fees have not been updated for over two decades. The corresponding Attachments B through E o f the Master Fee Schedule will also be updated to reflect the increase.
7-48
Fiscal Year 2023-24 Recommended Fee Modifications
June 13, 2023
Planning: Staff recommends eliminating the following fees:
• Agenda and Minutes Subscriptions fees as the minutes and agendas are available online at no cost.
• Conditional Use Permit Family Day -Care Home fee as Senate Bill 234, effective in 2020, requires family day-care services provided in a home be principally permitted, no longer requiring a zoning permit.
Fees associated with legislative updates, such as General Plan Amendment, Precise Plan (Minor and New/Major), and Zoning Amendment (Map, Text and Other Rezoning) are recommended to be modified from fixed rates to be fully cost-recovered by means of charging each hour of staff time spent on the entirety of the proposed project . In addition, the Initial Study or Other Environment Document Fee is recommended to change from a fixed fee of $4,115 to a variable rate based on the Administrative Oversight for Consultant Reports/Contract Fee at contract cost plus 15%, which is currently used for all projects which are subject to environmental review and are not categorically exempt from the California Environmental Quality Act.
Community Services Department (Exhibit E)
General Operating Fund
Center for the Performing Arts: Staff is requesting to modify the commercial MainStage rental fee for ticketed events. Currently, staff charges commercial renters a flat rate of $1,925 per ticketed event plus an additional percentage of their total gross ticket revenue for the event ranging from 15% to 50%. The recommended fee modification to the 8 Hour/1 Ticketed Performance Fee is more equitable to all commercial renters. It raises the flat-rate rental fee to align with the existing $2,975 nonticketed event flat -rate rental fee and lowers the additional percentage of the gross ticket revenue to a single rate of 7.5%. This will more closely align the Center for the Performing Arts rental fee structure with other regional theaters.
Recreation: Staff requests to increase multiple tennis fees related to tennis instruction by the tennis center operator, Mountain View Tennis. The minimal fee increases will help offset increased wage costs and will include a $1 increase to the court reservation fees and a $3.50 increase to the top end of the range for Junior and Adult Cuesta Court Lessons.
In addition, staff completed a benchmark survey with local municipalities with similar aquatic s facilities to compare existing fees and determined the City’s existing pool rental and swim lesson rates are well below the average surveyed. To better align with surrounding agenc ies, staff is recommending fee modifications to pool rentals, lifeguard fees, sw im lesson rates, and fees associated with Los Altos-Mountain View Aquatics Club (LAMVAC) and Masters’ facility use. New fees are also recommended for reservations of the new Rengstorff Park Aquatics Center full 7-49
Fiscal Year 2023-24 Recommended Fee Modifications
June 13, 2023
facility and its Multi-Purpose Room (comparable to the Maple Room peak fees at the Community Center). The new Full Facility Fee s allow an individual or organization to rent the lap pool, recreation pool, and the Multi-Purpose Room as one rental.
Shoreline Golf Links Fund
In order to offset increased costs and maintain revenue levels while staying competitive with nearby golf courses, Touchstone, the operator of Shoreline Golf Links , and City staff are recommending the following changes:
• Increase Frequent Player Rates by approximately 6.0% with fluctuations occurring due to rounding in order to facilitate marketing and sales using round dollar figures.
• Increase Green Fees by $2 to $5.
• Increase the Loyalty Program by $4 to $7.
• Increase NCGA/PWGA Member Club Play Day Rates by $1 to $2.
• Increase Range Ball Fees by $1 to $2.
• Increase Tournament Fees by up to $5.
Housing Department (Exhibit H)
Staff Hourly Rates: New hourly rates for staff in the Housing Department are recommended to recoup staff time when use of hourly rates are applicable. These hourly rates will be used for fees that are shown on the Master Fee Schedule as Variable or include a footnote and reference the staff hourly rates as the fee basis.
Public Works Department (Exhibit K)
Water, Wastewater, and Solid Waste Management Funds
Utility rates are detailed in the attached Exhibit K and include the following recommended adjustments:
• Water—8.0% for the average cost of water and meter rates and 5.0% for recycled water.
• Wastewater—6.0% overall increase (includes a 2.0% increase for Year 10 of a 10 -year phase-in period to fund future major renovations at the Treatment Plant).
• Solid Waste Management—7.0% overall increase.
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Fiscal Year 2023-24 Recommended Fee Modifications
June 13, 2023
CONCLUSION
Departments reviewed their fees and recommended the new, modified, or eliminated fees discussed in this memorandum and detailed in Exhibits A through K. As part of the budget noticing process, the City will comply with all noticing requirements that apply to fees.
AT-GZ-DR/6/FIN
574-06-13-23M
Exhibits: A. Fee Schedule—Citywide Administrative
B. Fee Schedule—City Attorney’s Office
C. Fee Schedule—City Clerk’s Office
D. Fee Schedule—Community Development Department
E. Fee Schedule—Community Services Department
F. Fee Schedule—Finance and Administrative Services Department G. Fee Schedule—Fire Department
H. Fee Schedule—Housing Department
I. Fee Schedule—Police Department
J. Fee Schedule—Public Works Department
K. Fee Schedule—Utility Services
7-51
FEE SCHEDULE—CITYWIDE ADMINISTRATIVE Exhibit A
AT/6/FIN/574-06-13-23ExhA Exhibit A, Page 1 of 1
State
Code §
(if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2022-23
Adopted
Fiscal Year
2023-24
Recommended
Fee Basis Effective
Date
38.3.g;
CP H-5
Building Attendant (as required for
utilization of City facilities)
$32.00 $34.00 Hour 7/1/23
7-52
FEE SCHEDULE—CITY ATTORNEY’S OFFICE Exhibit B
AT/6/FIN/574-06-13-23ExhB Exhibit B, Page 1 of 1
State
Code §
(if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2022-23
Adopted
Fiscal Year
2023-24
Recommended
Fee Basis Effective
Date
Code Compliance Inspection $128.00 $146.00 Hour
(4-hour min.)
7/1/23
Development Agreement $217.00 $259.00 Hour 7/1/23
Document Review for CC&Rs,
Easements, and Other Documents
Related to Permits, Licenses, etc.:
36.54.30 36.56.15
Additional Review $201.00 $231.00 Hour 7/1/23
36.54.30 36.56.15
Mixed Product/Use $1,004.00 $1,154.00 Initial 5 Hours 7/1/23
36.54.30 36.56.15
Uniform Product/Use $502.00 $577.00 Initial
2.5 Hours
7/1/23
7-53
FEE SCHEDULE—CITY CLERK’S OFFICE Exhibit C
AT/6/FIN/574-06-13-23ExhC Exhibit C, Page 1 of 1
State
Code §
(if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2022-23
Adopted
Fiscal Year
2023-24
Recommended
Fee Basis Effective
Date
38.101;
CP H-5
Facility Reservation/Rental: Council
Chambers
Nonprofits
Off Peak $139.00 $148.00 Hour
(1-hour min.)
7/1/23
Peak $139.00 $148.00 Hour
(2-hour min.)
7/1/23
7-54
FEE SCHEDULE—COMMUNITY DEVELOPMENT DEPARTMENT Exhibit D AT/6/FIN/574-06-13-23ExhD Exhibit D, Page 1 of 7
State Code
§ (if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2022-23
Adopted
Fiscal Year
2023-24
Recom.
Fee Basis Effective
Date
BUILDING SERVICES1
Inspections:
§18935-44.5 8.3.1(c) Code Compliance $85.00
$149.00
per hour
Hourly
(4-hour min.
per address)
7/1/23
§18935-44.5 8.3.1(c) Inspections (outside of normal
business hours)
$85.00
$149.00 Hour
(2-hour min.)
7/1/23
§18935-44.5 8.3.1(c) Inspections for Which No Fee is
Specified
$85.00
$149.00 Hour
7/1/23
§18935-44.5 8.3.1(c) Reinspections $85.00
$149.00 Hour
(4-hour min.)
7/1/23
§18935-44.5 8.3.1(c) Special Inspections and
Investigative Inspections
$85.00
$149.00 Hour
(2-hour min.)
7/1/23
§18935-44.5 8.71 Electrical Inspections Not
Covered by Table 1-B
$85.00
$149.00 Hour
7/1/23
§18435-44.5 8.31(b) Fire Suppression or Alarm System
Inspection
$85.00
$149.00 Hour
(3-hour min.)
7/1/23
§18935-44.5 8.51.1 Mechanical Inspections Not
Covered by Table 1-C
$85.00
$149.00 Hour
7/1/23
§18935-44.5 8.31.3(a) Plumbing Inspections Not
Covered by Table 1-D
$85.00
$149.00 Hour
7/1/23
PARKING
Parking In-Lieu:
Reso 14763;
18082
New Construction2 $61,227.00 $64,472.00 Space 7/1/23
Downtown
Precise Plan
Table II-2
Change of Use2 $30,614.00 $32,237.00 Space 7/1/23
19.92.1;
Reso 17820
Parking Permits:3
Downtown Parking
Annual4 $394.00 $413.00 Space 1/1/24
Daily $6.00 $7.00 Space 1/1/24
Daily $130.00 $136.00 25 Daily
Permits
1/1/24
Monthly4 $67.00 $70.00 Space 1/1/24
Quarterly4 $130.00 $136.00 Space 1/1/24
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FEE SCHEDULE—COMMUNITY DEVELOPMENT DEPARTMENT Exhibit D AT/6/FIN/574-06-13-23ExhD Exhibit D, Page 2 of 7
State Code
§ (if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2022-23
Adopted
Fiscal Year
2023-24
Recom.
Fee Basis Effective
Date
PLANNING
Council
Policy B-3
Agenda and Minutes
Subscriptions:
DRC Agendas $86.00 Eliminate
Annual
Subscription
7/1/23
DRC Minutes $93.00 Eliminate
Annual
Subscription
7/1/23
EPC Agendas $215.00 Eliminate
Annual
Subscription
7/1/23
EPC Minutes $215.00 Eliminate
Annual
Subscription
7/1/23
EPC Staff Reports $432.00 Eliminate
Annual
Subscription
7/1/23
ZA Agendas $93.00 Eliminate
Annual
Subscription
7/1/23
ZA Minutes $86.00 Eliminate
Annual
Subscription
7/1/23
GC 23958.4 Alcoholic Beverage License
(public hearing, ZA review)
$1,845.00 $1,970.00 Fixed 7/1/23
36.30.55 Cannabis Business Screening
Application
$1,911.00 $2,041.00 Application
Fixed
7/1/23
36.56.15 CC&R Amendment Review $203.00 $217.00 Fixed 7/1/23
Conditional Use Permit (CUP):5
36.56.15 Child-Care Center $1,827.00 $1,889.00 Fixed 7/1/23
36.56.15 Family Day-Care Home $200.00 Eliminate Fixed 7/1/23
36.56.15 New $5,341.00 $5,704.00 Fixed 7/1/23
36.56.15 Nonprofit Housing Needs,
Meals, and Similar Programs
Operated by Nonprofit
Agencies
$71.00 $73.00 Fixed 7/1/23
Development Review Permit
(DRC):
36.56.15 Additions <1,000 Square Feet,
Code Compliance Review,
Fence Exceptions with
Neighbor Authorization, and
Use Change (Admin. Review)
$591.00 $631.00 Fixed 7/1/23
36.56.15 Child-Care Centers $1,736.00 $1,795.00 Fixed 7/1/23
36.56.15 Major Floor Area Ratio (FAR)
Exception in R1 Districts
$5,544.00 $5,732.00 Fixed 7/1/23
36.56.15 Minor FAR Exception in
R1 Districts
$1,332.00 $1,377.00 Fixed 7/1/23
7-56
FEE SCHEDULE—COMMUNITY DEVELOPMENT DEPARTMENT Exhibit D AT/6/FIN/574-06-13-23ExhD Exhibit D, Page 3 of 7
State Code
§ (if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2022-23
Adopted
Fiscal Year
2023-24
Recom.
Fee Basis Effective
Date
36.56.15,
Reso 17968
Minor Site and Facade Changes $163.00 $174.00 Fixed 7/1/23
36.56.15 Modifications, Including
Additions <1,000 Square Feet,
Design Review (Admin. Review)
$1,302.00 $1,391.00 Fixed 7/1/23
36.56.15 New Buildings and
Modifications, Including
Additions >1,000 Square Feet,
and Others as Identified in
MVCC 36.44.65(b) (ZA Review)5
$2,603.00 $2,780.00 Fixed 7/1/23
36.56.15 New Buildings and
Modifications (CC Review)5
$6,662.00 $7,115.00 Fixed 7/1/23
36.56.15 Gatekeeper $3,373.00 $3,602.00 Fixed 7/1/23
36.56.15 General Plan Amendment5 $8,447.00 Variable Fixed Per Staff Hourly
Rate
7/1/23
32.26 Heritage Tree Removal Permit5 $728.00 $778.00 Fixed 7/1/23
Initial Study/Environmental
Review:
Compliance Letter $329.00 $351.00 Fixed 7/1/23
Initial Study or other
environmental document
$4,115.00 Variable Fixed Per
Administrative
Oversight for
Consultant
Reports/
Contracts Fee
7/1/23
28.106.b Lot Line Adjustment $1,019.00 $1,088.00 Fixed 7/1/23
28.106.b Lot Merger $1,051.00 $1,122.00 Fixed 7/1/23
Maps:
28.3 Preliminary Parcel Map5 $2,189.00 $2,338.00 Fixed 7/1/23
28.4 Preliminary Parcel Map for an
Urban Lot Split
$736.00 $786.00 Application
Fixed
7/1/23
28.5 Sec.
1709(j)(1)
Tentative Map5 $4,000.00 $4,272.00 Fixed 7/1/23
Mobile Home Park Permit:
36.56.15 Major Modification (ZA review) $1,524.00 $1,576.00 Fixed 7/1/23
36.56.15 Minor Modification (DRC
review)
$763.00 $789.00 Fixed 7/1/23
36.56.15 New Construction (ZA review)5 $3,051.00 $3,155.00 Fixed 7/1/23
7-57
FEE SCHEDULE—COMMUNITY DEVELOPMENT DEPARTMENT Exhibit D AT/6/FIN/574-06-13-23ExhD Exhibit D, Page 4 of 7
State Code
§ (if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2022-23
Adopted
Fiscal Year
2023-24
Recom.
Fee Basis Effective
Date
North Bayshore Development
Impact:
Hotel6
GC 66000 Reso 18029 Transportation $2,415.00 $2,756.00 Per Guest Room
7/1/23
GC 66000 Reso 18029 Water $4,743.00 $5,412.00 Per Guest Room
7/1/23
GC 66000 Reso 18029 Sewer $854.00 $974.00 Per Guest
Room
7/1/23
Office/R&D6
GC 66000 Reso 18029 Transportation $27.11 $30.93 Per Square Foot Net
New Gross
Floor Area
7/1/23
GC 66000 Reso 18029 Water $7.66 $8.74 Per Square
Foot Net
New Gross
Floor Area
7/1/23
GC 66000 Reso 18029 Sewer $1.43 $1.63 Per Square
Foot Net
New Gross
Floor Area
7/1/23
Retail6
GC 66000 Reso 18029 Transportation $2.83 $3.23 Per Square Foot Net
New Gross
Floor Area
7/1/23
GC 66000 Reso 18029 Sewer $0.95 $1.08 Per Square
Foot Net
New Gross
Floor Area
7/1/23
Planned Community Permit
(PCP):
36.56.15 Major Modification, New
Construction (ZA Review)5
$3,983.00 $4,254.00 Fixed 7/1/23
36.56.15 Minor Modification, Design
Review (Admin. Review)
$2,524.00 $2,696.00 Fixed 7/1/23
36.56.15 Minor Modification, Code
Compliance Review (Admin.
Review)
$867.00 $926.00 Fixed 7/1/23
36.56.15 New Construction (ZA, CC
review)5
$9,807.00 $10,474.00 Fixed 7/1/23
36.56.15 Provisional Uses (ZA Review)5 $3,391.00 $3,622.00 Fixed 7/1/23
7-58
FEE SCHEDULE—COMMUNITY DEVELOPMENT DEPARTMENT Exhibit D AT/6/FIN/574-06-13-23ExhD Exhibit D, Page 5 of 7
State Code
§ (if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2022-23
Adopted
Fiscal Year
2023-24
Recom.
Fee Basis Effective
Date
Planned Unit Development
(PUD):
36.56.15 Major Modifications (ZA
review)
$3,788.00 $4,046.00 Fixed 7/1/23
36.56.15 Minor Modifications (DRC
review)
$2,040.00 $2,179.00 Fixed 7/1/23
36.56.15 New Construction (ZA review) $6,312.00 $6,741.00 Fixed 7/1/23
36.56.15 New Construction (ZA, CC
review)5
$8,647.00 $9,235.00 Fixed 7/1/23
Precise Plan:5
36.56.15 Minor $8,010.00 Variable Fixed Per
Staff Hourly
Rate
7/1/23
36.56.15 New/Major Rewrite $16,021.00 Variable Fixed Per Staff Hourly
Rate
7/1/23
Publications:
CP B-3 General Plan $52.00 $56.00 Fixed 7/1/23
CP B-3 General Plan Map $41.00 $44.00 Fixed 7/1/23
CP B-3 Zoning Ordinance $41.00 $44.00 Fixed 7/1/23
CP B-3 Zoning Ordinance Map $41.00 $44.00 Fixed 7/1/23
Sign Permit:
36.56.15 New $509.00 $544.00 Fixed 7/1/23
36.56.15 Sign Program $802.00 $857.00 Fixed 7/1/23
36.56.15 Special Design District $1,408.00 $1,504.00 Fixed 7/1/23
27.59(b) Street Plan Line Adoption or
Amendment
$16,021.00 $17,110.00 Fixed 7/1/23
Temporary Use Permit (TUP):
36.56.15 Nonprofit Housing Needs,
Meals, and Similar Programs
Operated by Nonprofit
Agencies
$71.00 $73.00 Fixed 7/1/23
36.56.15 Standard $509.00 $544.00 Fixed 7/1/23
Variance:
36.56.15 R1/R2 $2,457.00 $2,541.00 Fixed 7/1/23
36.56.15 All Other5 $3,401.00 $3,632.00 Fixed 7/1/23
Wireless Telecommunications
Facilities:
36.56.15 Major $4,612.00 $4,926.00 Fixed 7/1/23
36.56.15 Minor $1,315.00 $1,404.00 Fixed 7/1/23
7-59
FEE SCHEDULE—COMMUNITY DEVELOPMENT DEPARTMENT Exhibit D AT/6/FIN/574-06-13-23ExhD Exhibit D, Page 6 of 7
State Code
§ (if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2022-23
Adopted
Fiscal Year
2023-24
Recom.
Fee Basis Effective
Date
Zoning:5
36.56.15 Map Amendment $10,234.00 Variable Fixed Per
Staff Hourly
Rate
7/1/23
36.56.15 Text Amendment $10,234.00 Variable Fixed Per
Staff Hourly
Rate
7/1/23
36.56.15 Other Rezoning $10,234.00 Variable Fixed Per
Staff Hourly
Rate
7/1/23
STAFF HOURLY RATES
Housing Division: 7
36.56.15 Housing Specialist II N/A $145.00 Hour 7/1/23
36.56.15 Senior Housing Officer N/A $164.00 Hour 7/1/23
36.56.15 Project Manager N/A $171.00 Hour 7/1/23
36.56.15 Senior Management Analyst N/A $154.00 Hour 7/1/23
36.56.15 Analyst II N/A $142.00 Hour 7/1/23
Building Division: 7
Building Inspector II N/A $149.00 Hour 7/1/23
GC §18935 Senior Building Inspector N/A $162.00 Hour 7/1/23
44.5 Fire Protection Engineer N/A $190.00 Hour 7/1/23
Planning Division Hourly Rates:8
36.56.15 Administrative Aide $100.00 Eliminate Hour 7/1/23
36.56.15 Analyst II7 N/A $182.00 Hour 7/1/23
36.56.15 Associate Planner $155.00 $190.00 Hour 7/1/23
36.56.15 Clerical $94.00 $130.00 Hour 7/1/23
36.56.15 Principal Planner $211.00 $219.00 Hour 7/1/23
36.56.15 Senior Planner $162.00 $206.00 Hour 7/1/23
___________________________________
1. Amend Attachments B through E in the Fiscal Year 2023 -24 Master Fee Schedule for staff recommendations to update the inspection rates from $85.00/hour to $149.00/hour.
2. Previously authorized by the City Council to be modified annually by the December 31 Engineering News Record Construction Cost Index (ENR-CCI).
3. Previously authorized by the City Council to be modified annually by the prior year Consumer Price Index increase as part of the annual budget process.
4. For Fiscal Year 2023-24, permit cycles beginning on or after January 1, 2024 regardless of payment date.
5. Revise existing Footnote 20 in the Master Fee Schedule to state: “Projects that are larger, more complex, and/or will require a City Council public hearing will be subject to an hourly fee for applicable staff time in order to be fully cost-recovered. This cost-recovery hourly rate applies to projects that require staff support beyond the scope of work included in the development of the basic fee(s) and will be based on the time required to process the entire project. The applicant will be notified if this fee i s applicable to their project. The fee is collected through an advance deposit, with subsequent fee deposit(s) collected should additional staff time be required beyond the initial deposit, and any excess funds will be returned to the applicant upon proje ct completion, closure, or withdrawal. The Community Development Director is authorized to establish guidelines to implement this cost -recovery fee and deposit.”
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FEE SCHEDULE—COMMUNITY DEVELOPMENT DEPARTMENT Exhibit D AT/6/FIN/574-06-13-23ExhD Exhibit D, Page 7 of 7
6. Previously authorized by the City Council to be modified annually by the June 30 ENR-CCI as part of the annual budget process.
7. New fee to reflect the hourly rate of staff time when a resolution or City Code indicates the fee is hourly.
8. Includes cost recovery for Public Works and administrative overhead.
NOTE: Bold font indicates language added, and strikeout indicates language deleted.
7-61
FEE SCHEDULE—COMMUNITY SERVICES DEPARTMENT Exhibit E
AT/6/FIN/574-06-13-23ExhE Exhibit E, Page 1 of 5
State
Code § (if
any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2022-23
Adopted
Fiscal Year
2023-24
Recommended
Fee Basis Effective
Date
CENTER FOR THE PERFORMING ARTS
All Commercial:
MainStage:
38.101;
CP H-5
8 hours/1 Ticketed Performance $1,925.00 +
15%-50% of gross
$2,975.00 +
7.5% of gross
Event 7/1/23
FORESTRY/PARKS
GC66477 41.8, 41.9 Park Land Dedication In-Lieu Variable (see Code
Section for
calculation)
Variable
(see Code
Section for
calculation)
Variable 7/1/23
Fair Market
Value Ranges
(variable)
Fair Market
Value Ranges
(variable)1
RECREATION
Aquatics:
Lessons/Classes: Youth and
Adults:
38.8 Group (R) $8.25 $10.00 Half Hour 7/1/23
38.8 Group (NR) $10.50 $12.50 Half Hour 7/1/23
38.8 Private (R) $29.00 $35.00 Half Hour 7/1/23
38.8 Private (NR) $36.00 $44.00 Half Hour 7/1/23
Los Altos-Mountain View
Aquatics Club (LAMVAC):
38.8 Los Altos-Mountain View
Aquatics Club (LAMVAC)
Eagle Park Pool
Name Change
7/1/23
Rengstorff Park Aquatics Center
38.8 Lap Pool2 N/A $55.00 Hour
(10 lap lanes)
7/1/23
38.8 Rec Pool Lanes2 N/A $22.00 Hour
(4 lap lanes)
7/1/23
38.8 Per-Lane Fee2 N/A $6.00 Hour/Per Lane
(3 lanes min.)
7/1/23
Masters Swim Club:
38.8 Resident $20.75 Eliminate Month 7/1/23
38.8 Nonresident $25.75 Eliminate Month 7/1/23
38.8 Eagle Park Pool2 N/A $44.00 Hour 7/1/23
Rengstorff Park Aquatics Center
38.8 Lap Pool2 N/A $55.00 Hour
(10 lap lanes)
7/1/23
7-62
FEE SCHEDULE—COMMUNITY SERVICES DEPARTMENT Exhibit E
AT/6/FIN/574-06-13-23ExhE Exhibit E, Page 2 of 5
State
Code § (if
any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2022-23
Adopted
Fiscal Year
2023-24
Recommended
Fee Basis Effective
Date
38.8 Rec Pool Lanes2 N/A $28.00 Hour
(4 lap lanes)
7/1/23
38.8 Per-Lane Fee2 N/A $7.00 Hour
(3 lanes min.)
7/1/23
Pool Rental:
38.8 Lifeguard (R)—MV
Resident/Business
$21.00 $23.00 Hour 7/1/23
38.8 Lifeguard (NR)—Nonresident $26.00 $29.00 Hour 7/1/23
38.8 Pool (R) Eagle Park Pool
Rental—MV Resident/Business
Name Change 7/1/23
38.8 Pool (NR) Eagle Park Pool
Rental—Nonresident
Name Change 7/1/23
Rengstorff Park Aquatics Center
38.8 Lap Pool—MV Resident/
Business2
N/A $178.00 +
Lifeguards
Hour 7/1/23
38.8 Lap Pool—Nonresidents2 N/A $223.00 +
Lifeguards
Hour 7/1/23
38.8 Recreation Pool—MV
Resident/Business2
N/A $178.00 +
Lifeguards
Hour 7/1/23
38.8 Recreation Pool—
Nonresidents2
N/A $223.00 +
Lifeguards
Hour 7/1/23
38.8 Per Lane—MV Resident/
Business2
N/A $17.00 +
Lifeguards
Hour 7/1/23
38.8 Per Lane—Nonresidents2 N/A $22.00 +
Lifeguards
Hour 7/1/23
Facility Rentals3
Rengstorff Park Aquatics Center
(see Attachment A for detailed
facility rental requirements
including hours of use, Building
Attendant, and janitorial services)
Full Facility:
38.8 MV Resident/Business2 N/A $431.00 +
Lifeguards
Hour 7/1/23
38.8 Nonresident2 N/A $559.00 +
Lifeguards
Hour 7/1/23
Multi-Purpose Room:
38.8 MV Resident/Business2 N/A $75.00 Hour 7/1/23
38.8 Nonresidents2 N/A $113.00 Hour 7/1/23
38.8 Nonprofit/Community Group2 N/A $56.00 Hour 7/1/23
38.8 Security Deposit (no alcohol) 2 N/A $500.00 Fixed 7/1/23
38.8 Party Rental Package—MV
Resident2
N/A $324.00
(30 people max.)
2 Hours
7/1/23
38.8 Party Rental Package—
Nonresidents2
N/A $430.00
(30 people max.)
2 Hours 7/1/23
7-63
FEE SCHEDULE—COMMUNITY SERVICES DEPARTMENT Exhibit E
AT/6/FIN/574-06-13-23ExhE Exhibit E, Page 3 of 5
State
Code § (if
any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2022-23
Adopted
Fiscal Year
2023-24
Recommended
Fee Basis Effective
Date
Tennis:
Agreement Cuesta Court Lessons:
(references Adult $16.75-$35.50 $16.75-$39.00 Hour 7/1/23 fee Junior $14.75-$35.50 $14.75-$39.00 Hour 7/1/23
schedule) Cuesta Court Reservation:
Resident and MV Business $11.00 $12.00 Hour/Court 7/1/23 Nonresident and Non-MV
Business
$15.00 $16.00 Hour/Court 7/1/23
Nonresident Playing with
Resident on Walk-On Court
$5.00 $6.00 Hour/Court 7/1/23
SHORELINE GOLF LINKS
Frequent Player:
38.8 Junior (≤17) (Annual) $440.00 $453.00 Fixed 7/1/23
38.8 Regular Play (Annual)—Gold $2,980.00 $3,160.00 Fixed 7/1/23
38.8 Regular Play (Annual Family) $4,460.00 $4,730.00 Fixed 7/1/23
38.8 Regular (M-FTh/Annual) $2,040.00 $2,165.00 Fixed 7/1/23
38.8 Regular (M-FTh/Annual Family) $2,675.00 $2,835.00 Fixed 7/1/23
38.8 Regular (M-FTh)/Quarterly) $635.00 $670.00 Fixed 7/1/23
38.8 Senior (M-FTh/Annual) $1,595.00 $1,690.00 Fixed 7/1/23
38.8 Senior (M-FTh/Annual Family) $2,545.00 $2,700.00 Fixed 7/1/23
38.8 Senior (M-FTh/Quarterly) $475.00 $505.00 Fixed 7/1/23
38.8 Twilight (Annual) $1,275.00 $1,350.00 Fixed 7/1/23
38.8 Twilight (Annual Family) $2,040.00 $2,160.00 Fixed 7/1/23
Green Fees (18 holes):
Super Twilight
38.11 Regular Up to $25.00 Up to $28.00 Fixed 7/1/23
38.11 Resident Up to $18.00 Up to $20.00 Fixed 7/1/23
Weekday M-F:
38.11 Afternoon (March-October,
2 hours prior to twilight)
Up to $33.00 Up to $35.00 Fixed 7/1/23
38.11 Junior (≤17) Up to $22.00 Up to $24.00 Fixed 7/1/23
38.11 Regular Up to $46.00 Up to $50.00 Fixed 7/1/23
38.11 Resident Up to $39.00 Up to $43.00 Fixed 7/1/23
38.11 Senior (≥60) Up to $36.00 Up to $39.00 Fixed 7/1/23
38.11 Senior Resident (≥60) Up to $29.00 Up to $32.00 Fixed 7/1/23
38.11 Twilight Back 9 Regular Up to $33.00 Up to $37.00 Fixed 7/1/23
38.11 Twilight Back 9 Resident Up to $26.00 Up to $28.00 Fixed 7/1/23
38.11 All Others Up to $40.00 Up to $44.00 Fixed 7/1/23
Weekends/Holidays:
38.11 Junior (≤17) Up to $22.00 Up to $23.00 Fixed 7/1/23
38.11 Regular Up to $62.00 Up to $67.00 Fixed 7/1/23
38.11 Resident Up to $55.00 Up to $58.00 Fixed 7/1/23
38.11 Twilight Back 9 Regular Up to $36.00 Up to $38.00 Fixed 7/1/23
38.11 Twilight Back 9 Resident Up to $29.00 Up to $31.00 Fixed 7/1/23
7-64
FEE SCHEDULE—COMMUNITY SERVICES DEPARTMENT Exhibit E
AT/6/FIN/574-06-13-23ExhE Exhibit E, Page 4 of 5
State
Code § (if
any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2022-23
Adopted
Fiscal Year
2023-24
Recommended
Fee Basis Effective
Date
Loyalty Program:
38.8 Annual Fee $40.00 $45.00 Fixed 7/1/23
Green Fees—Super Twilight
38.8 Regular $21.00 $27.00 Fixed 7/1/23
38.8 Resident $14.00 $19.00 Fixed 7/1/23
Green Fees—Weekday
38.8 Regular $42.00 $49.00 Fixed 7/1/23
38.8 Resident $35.00 $41.00 Fixed 7/1/23
38.8 Senior (≥60) $32.00 $38.00 Fixed 7/1/23
38.8 Senior Resident (≥60) $25.00 $31.00 Fixed 7/1/23
38.8 Twilight Back 9 Regular $29.00 $35.00 Fixed 7/1/23
38.8 Twilight Back 9 Resident $22.00 $28.00 Fixed 7/1/23
Green Fees—Weekends/Holidays
38.8 Regular $58.00 $62.00 Fixed 7/1/23
38.8 Resident $51.00 $55.00 Fixed 7/1/23
38.8 Twilight Back 9 Regular $32.00 $36.00 Fixed 7/1/23
38.8 Twilight Back 9 Resident $25.00 $29.00 Fixed 7/1/23
NCGA/PWGA Member Club Play
Day Rates:
38.8 Shoreline Seniors Up to $29.00 Up to $30.00 Fixed 7/1/23
38.8 Shoreline Women Up to $29.00 Up to $30.00 Fixed 7/1/23
38.8 Shoreline Golf Club Up to $48.00 Up to $50.00 Fixed 7/1/23
Rentals:
Range Balls—Weekday:
38.8 Large Bucket $16.00 $17.00 Fixed/Player 7/1/23
38.8 Medium Bucket $11.00 $13.00 Fixed/Player 7/1/23
38.8 Small Bucket and Practice Area
Tube
$9.00 $10.00 Fixed/Player 7/1/23
Range Balls—Weekends, Holidays:
38.8 Large Bucket $17.00 $18.00 Fixed/Player 7/1/23
38.8 Medium Bucket $13.00 $14.00 Fixed/Player 7/1/23
38.8 Small Bucket and Practice Area
Tube
$10.00 $11.00 Fixed/Player 7/1/23
Tournaments:
All-Day Course Closure
(depending on time of year and
staff approval)
38.8 Friday (per player min.) Up to $70.00 Up to $74.00 Fixed/Player Additional
7/1/23
38.8 Saturday (per player min.) Up to $80.00 Up to $85.00 Fixed/Player Additional
7/1/23
7-65
FEE SCHEDULE—COMMUNITY SERVICES DEPARTMENT Exhibit E
AT/6/FIN/574-06-13-23ExhE Exhibit E, Page 5 of 5
State
Code § (if
any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2022-23
Adopted
Fiscal Year
2023-24
Recommended
Fee Basis Effective
Date
Shotgun Tournaments
Shotgun Tournament Premium
(minimum 60 players)
38.8 Friday Up to $75.00 Up to $80.00 Fixed/Player
Additional
7/1/23
38.8 Saturday Up to $85.00 Up to $90.00 Fixed/Player
Additional
7/1/23
Other Tournament
38.8 Mon-Fri Regular Up to $70.00 Up to $74.00 Fixed/Player 7/1/23
38.8 Mon-Fri Senior Up to $60.00 Up to $64.00 Fixed/Player 7/1/23
38.8 Weekend/Holiday Up to $85.00 Up to $90.00 Fixed/Player 7/1/23
38.8 Tournament Player Fee Up to $14.00 Up to $15.00 Player 7/1/23 ___________________________________
1 Pursuant to Mountain View City Code Section 41.8, the following are the Land Values by Density Category effective July 1, 2023:
Land Value Range for Fee Calculation Price/SF Price/Acre Low Density (1-6 dwelling units (du)/acre (ac)) $170-$190 $7.4M-$8.2M Medium Low Density (7-12 du/ac) $180-$200 $7.8M-$8.7M
Medium Density (13-25 du/ac) $240-$270 $10.4M-$11.7M
Medium-High and High Density (26+ du/ac) $290-$320 $12.6M-$13.9M
2 New fee.
3 To be added to Attachment A in the Fiscal Year 2023-24 Master Fee Schedule:
Rengstorff Park Aquatics Center Multi-Purpose Room
Monday to Sunday, Holidays 8:00 a.m. to 10:00 p.m.
2-hour minimum usage.
2-hour minimum Building Attendant.
2-hour minimum janitorial service.
NOTE: Bold font indicates language added, and strikeout indicates language deleted. 7-66
FEE SCHEDULE—FINANCE AND ADMINISTRATIVE SERVICES DEPARTMENT Exhibit F AT/6/FIN/574-06-13-23ExhF Exhibit F, Page 1 of 1
State Code
§ (if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2022-23
Adopted
Fiscal Year
2023-24
Recommended
Fee Basis Effective
Date
GC 6253.9(b) Business License Replacement $11.00 $12.00 Fixed 7/1/23
Business License Report:
GC 6253.9(b) Electronic $21.00 $22.00 Fixed 7/1/23
GC 6253.9(b) CP B-3 Hard Copy $21.00 $22.00 Fixed 7/1/23
44.5c Short-Term Rental Registration1 $179.00 $191.00 Annual (calendar)
1/1/24
30.2 Taxi Permits:1
Taxi Company $1,877.00 $2,069.00 Biennial (fixed
2-year cycle)
1/1/24
Taxi Vehicle Permit $257.00 $283.00 Biennial (fixed
2-year cycle)
1/1/24
Vendor Permits:
15.17.b Mobile Vendor1 $144.00 $151.00 Annual
(calendar)
1/1/24
_____________________________
1 For Fiscal Year 2023-24, permit cycles with an effective date beginning on or after January 1, 2024 regardless of the payment date.
7-67
FEE SCHEDULE—FIRE DEPARTMENT Exhibit G
AT/6/FIN/574-06-13-23ExhG Exhibit G, Page 1 of 5
State Code
§ (if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2022-23
Adopted
Fiscal Year
2023-24
Recom.
Fee Basis Effective
Date
ENVIRONMENTAL SAFETY
24 Electronic/Computer Entry of
Hazardous Materials
Management Plan Data
$112.00 $118.00 Hour
(1-hour min.)
7/1/23
Fire Safety Facility Inspection:
24 0-5,000 $38.00 $41.00 Square Foot 7/1/23
24 5,001-25,000 $226.00 $241.00 Square Foot 7/1/23
24 25,001-100,000 $938.00 $1,002.00 Square Foot 7/1/23
24 100,001-250,000 $2,625.00 $2,804.00 Square Foot 7/1/23 24 250,001-500,000 $5,625.00 $6,008.00 Square Foot 7/1/23 24 500,001+ $7,501.00 $8,011.00 Square Foot 7/1/23
Fire Safety Operational Permits:
IFC 105 14 Hazardous Materials Permitted
Occupancy
$243.00 $260.00 Annual 7/1/23
Hazardous Materials:
24 Emergency Response
(Hazardous Materials Specialist)
$126.00
+ equipment
costs
$132.00
+ equipment
costs
Hour 7/1/23
24 Hazardous Materials Facility
Closure Review/Inspection
$195.00 $205.00 Hour
(2-hour min.)
7/1/23
24 Hazardous Materials Third and
Subsequent Reinspection(s)
$421.00 $442.00 Hour 7/1/23
24 Plan Check and Plan Review
Inspection
$195.00 $205.00 Hour
(2-hour min.)
7/1/23
Hazardous Materials Permit for
the following hazard classes:
Miscellaneous Hazardous
Materials—Liquids, Solids
24 QR1 $154.00 $164.00 Annual 7/1/23
24 QR2 $189.00 $202.00 Annual 7/1/23
24 QR3 $230.00 $246.00 Annual 7/1/23
24 QR4 $266.00 $284.00 Annual 7/1/23
24 QR5 $305.00 $326.00 Annual 7/1/23
7-68
FEE SCHEDULE—FIRE DEPARTMENT Exhibit G
AT/6/FIN/574-06-13-23ExhG Exhibit G, Page 2 of 5
State Code
§ (if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2022-23
Adopted
Fiscal Year
2023-24
Recom.
Fee Basis Effective
Date
Combustible Liquids,
Flammable (liquids, solids), and
Nonflammable (gas)
24 QR1 $154.00 $164.00 Annual 7/1/23
24 QR2 $230.00 $246.00 Annual 7/1/23
24 QR3 $305.00 $326.00 Annual 7/1/23
24 QR4 $383.00 $409.00 Annual 7/1/23
24 QR5 $458.00 $489.00 Annual 7/1/23
Corrosive (gas, liquids, solids),
Cryogen, Flammable (gas),
Explosives, Infectious
Substances, and Oxidizers (gas,
liquids, solids)
24 QR1 $154.00 $164.00 Annual 7/1/23
24 QR2 $305.00 $326.00 Annual 7/1/23
24 QR3 $458.00 $489.00 Annual 7/1/23
24 QR4 $535.00 $571.00 Annual 7/1/23
24 QR5 $609.00 $650.00 Annual 7/1/23
Poisonous Materials (gas,
liquids, solids), Spontaneous
Combustible Materials,
Dangerous When Wet
Materials (liquids, solids), and
Organic Peroxides
24 QR1 $154.00 $164.00 Annual 7/1/23
24 QR2 $305.00 $326.00 Annual 7/1/23
24 QR3 $458.00 $489.00 Annual 7/1/23
24 QR4 $609.00 $650.00 Annual 7/1/23
24 QR5 $764.00 $816.00 Annual 7/1/23
Radioactive
24 QR1-QR5 $190.00 $203.00 Annual 7/1/23
On-Demand Mobile Fueling:
Operating Permit
IFC 105 14 Demonstration and
Equipment Inspection/
Documentation Review (initial
and/or change in conditions)
$203.00 $213.00 Hour
(2-hour min.)
7/1/23
IFC 105 14 Operator Permit $207.00 $217.00 Annual
Renewal
7/1/23
Site Permit
IFC 105 14 Plan Review and Site
Inspection (initial and/or
change in conditions)
$203.00 $213.00 Hour
(2-hour min.)
7/1/23
IFC 105 14 Site Permit $207.00 $217.00 Annual
Renewal
7/1/23
7-69
FEE SCHEDULE—FIRE DEPARTMENT Exhibit G
AT/6/FIN/574-06-13-23ExhG Exhibit G, Page 3 of 5
State Code
§ (if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2022-23
Adopted
Fiscal Year
2023-24
Recom.
Fee Basis Effective
Date
Underground Storage Tank
Closure/Demolition:
24 First Tank $130.00 $137.00 Hour
(2-hour min.)
7/1/23
24 Each Additional Tank $130.00 $137.00 Hour
(1-hour min.)
7/1/23
Wastewater/Stormwater:
35 Plan Check and Plan Review
Inspection
$159.00 $167.00 Hour 7/1/23
Inspection/Reinspection $143.00 $150.00 Hour 7/1/23
ENVIRONMENTAL SAFETY/FIRE
AND BUILDING SAFETY
Fire Protection/Public Safety
System Maintenance:
IFC
Chapter 9
14 Required to be Tested on a
Frequency of <1 Year (waived
if test completed within
30 days)
$134.00 $143.00 System 7/1/23
IFC
Chapter 9
14 Required to be Tested on a
Frequency of ≥1 Year and
<5 Years (waived if test
completed within 30 days)
$270.00 $288.00 System 7/1/23
IFC
Chapter 9
14 Required to be Tested on a
Frequency of ≥5 Years (waived
if test completed within
30 days)
$406.00 $434.00 System 7/1/23
IFC
Chapter 9
14 Deficiencies Failed to be
Corrected Within 30 Days
$206.00 $220.00 System 7/1/23
FIRE AND BUILDING SAFETY
14 Alarm (Preventable False) $172.00 $184.00 3rd and
Subsequent
Alarm/180
Days
7/1/23
14 Extended Consultation/
Preconstruction Conference
$193.00 $203.00 Hour 7/1/23
IFC 105 14 Fire Inspections (temporary
installation/events):
$203.00 $213.00 Hour
(2-hour min.)
7/1/23
All Others
Carnivals
Christmas Tree Lot
Fairs
Fireworks Display
7-70
FEE SCHEDULE—FIRE DEPARTMENT Exhibit G
AT/6/FIN/574-06-13-23ExhG Exhibit G, Page 4 of 5
State Code
§ (if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2022-23
Adopted
Fiscal Year
2023-24
Recom.
Fee Basis Effective
Date
Reso 17968 Haunted Houses
Reso 17968 Live Audiences
Reso 17968 Production Facility
Reso 17968 Pumpkin Patch
Pyrotechnical Special Effects
Special Inspection of
Temporary Installation
Temporary Membrane
Structures, Tents, Canopies
14 After-Hours or Weekend Duty
M-F, 5:00 p.m. to 6:59 a.m., Sat,
Sun, Holidays
$203.00 $213.00 Hour
(2-hour min.)
7/1/23
IFC 105 14 Fire Safety Operational Permits:
Fire Prevention Bureau
(Nonhazardous Materials
Permitted Occupancy)
$207.00 $217.00 Annual 7/1/23
Reinspections (third and
subsequent)
$205.00 $215.00 Hour 7/1/23
Multi-Housing Inspection:
25.77 Hotels and Motels
$95.00
$101.00
Hour
(2-hour min.)
7/1/23
25.77 Nonserious Violations $6.00 $7.00 Unit 7/1/23
25.77 Serious Violations $22.00 $23.00 Unit 7/1/23
Reinspections:
25.78 Hotels and Motels $122.00 $128.00 Hour
(2-hour min.)
7/1/23
25.79 Multi-Housing $122.00 $128.00 Hour
(2-hour min.)
7/1/23
25.81 Valid Service Request $121.00 $127.00 Hour
(2-hour min.)
7/1/23
Reports:
CP B-3 Fire Investigation Report
Request
$15.00 $17.00 Fixed 7/1/23
CP B-3 Incident Report Request $11.00 $12.00 Fixed 7/1/23 CP B-3 Patient Care Report $11.00 $12.00 Fixed 7/1/23
7-71
FEE SCHEDULE—FIRE DEPARTMENT Exhibit G
AT/6/FIN/574-06-13-23ExhG Exhibit G, Page 5 of 5
State Code
§ (if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2022-23
Adopted
Fiscal Year
2023-24
Recom.
Fee Basis Effective
Date
SUPPRESSION
Emergency Response
Reimbursement:
GC 53150,
HSC 13009.6
Battalion Chief $146.00 $153.00 Hour
(1/2-hour
increments)
7/1/23
GC 53150,
HSC 13009.6
Deputy Fire Marshal $181.00 $190.00 Hour
(1/2-hour
increments)
7/1/23
GC 53150,
HSC 13009.6
Engine/Truck (3-person) $328.00 $344.00 Hour
(1/2-hour
increments)
7/1/23
GC 53150,
HSC 13009.6
Engine Company OT Rate
(event coverage, 3-person)
100% of Cost
(max $328.00/hr)
Fixed 7/1/23
GC 53150,
HSC 13009.6
Event Team (4-person) $660.00 $693.00 Hour
(1/2-hour
increments)
7/1/23
GC 53150,
HSC 13009.6
Public Safety Social Media/
Community Coordinator
$155.00 $163.00 Hour
(1/2-hour
increments)
7/1/23
GC 53150,
HSC 13009.6
Rescue Company $204.00 $214.00 Hour
(1/2-hour
increments)
7/1/23
7-72
FEE SCHEDULE—HOUSING DEPARTMENT Exhibit H
AT/6/FIN/574-06-13-23ExhH Exhibit H, Page 1 of 2
State Code
§ (if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2022-23
Adopted
Fiscal Year
2023-24
Recom.
Fee Basis Effective
Date
Housing Fees:
Below-Market-Rate (BMR)1
36.40.10,
Reso 18370
BMR In-Lieu Ownership $58.97 $63.00 Per Net New
Habitable
Square Foot
7/1/23
36.40.10,
Reso 18197,
18370
BMR In-Lieu Rental $103.88 $111.00 Per Net New
Habitable
Square Foot
7/1/23
36.40.10,
Reso 18370
BMR In-Lieu Rowhouse/
Townhouse Ownership
Residential Projects
$135.25 $144.00 Per Net New
Habitable
Square Foot
7/1/23
Housing Impact1
36.40.55.b
Reso 16666
Commercial/Entertainment/
Hotel/Retail
First 25,000 square feet $1.65 $2.00 Per Net New
Square Foot
7/1/23
25,000+ square feet $3.27 $3.50 Per Net New
Square Foot
7/1/23
36.40.55.b
Reso 16666,
17938
High-Tech/Industrial/ Office
First 10,000 square feet $15.28 $16.00 Per Net New
Square Foot
7/1/23
10,000+ square feet $30.57 $33.00 Per Net New
Square Foot
7/1/23
AFFORDABLE HOUSING LOAN
FEES
Reso 18698 City Loan Fees:
Origination Fee1 $25,000+
reimbursement
for outside legal
counsel
$26,700+
reimbursement
for outside legal
counsel
Transaction 7/1/23
Refinance and Recapitalization
Fee1
$15,000+
reimbursement
for outside legal
counsel
$16,020+
reimbursement
for outside legal
counsel
Transaction 7/1/23
Loan Servicing Fee2 $40.00 $41.00 Unit 7/1/23
Affordability Restriction
Monitoring Fee2
$80.00 $82.00 Unit 7/1/23
STAFF HOURLY RATES
Housing Department: 3
36.56.15 Housing Specialist II N/A $145.00 Hour 7/1/23
36.56.15 Senior Housing Officer N/A $164.00 Hour 7/1/23
36.56.15 Project Manager N/A $171.00 Hour 7/1/23
7-73
FEE SCHEDULE—HOUSING DEPARTMENT Exhibit H
AT/6/FIN/574-06-13-23ExhH Exhibit H, Page 2 of 2
State Code
§ (if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2022-23
Adopted
Fiscal Year
2023-24
Recom.
Fee Basis Effective
Date
36.56.15 Senior Management Analyst N/A $154.00 Hour 7/1/23
36.56.15 Analyst II N/A $142.00 Hour 7/1/23
___________________________________
1. Previously authorized by the City Council to be modified annually by the prior year Consumer Price Index increase as part of the annual budget process.
2. The City Council authorized Loan Servicing and Affordability Restriction Monitoring Fees to be increased annually by 3 .0% as part of the annual budget process.
3. New fee to reflect the hourly rate of staff time when a resolution or City code indicates the fee is hourly .
NOTE: Bold font indicates language added, and strikeout indicates language deleted.
7-74
FEE SCHEDULE—POLICE DEPARTMENT Exhibit I
AT/6/FIN/574-06-13-23ExhI Exhibit I, Page 1 of 4
State
Code §
(if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2022-23
Adopted
Fiscal Year
2023-24
Recommended
Fee Basis Effective
Date
Administrative Fee—Not Displaying
Handicapped Placard
$40.00 $43.00 Fixed 7/1/23
Adult Entertainment:
26.54 Application $932.00 $995.00 Initial 7/1/23
26.54 Renewal $446.00 $476.00 Annual 7/1/23
9 Cannabis:
Cannabis Business Background
Screening
$1,258.00 $1,344.00 Application 7/1/23
Cannabis Business Registration—
Initial
$130,729.00 $139,619.00 Registration
Application
7/1/23
Cannabis Business Registration
Renewal
$128,565.00 $137,307.00 Annual
Application
7/1/23
Cannabis Business Owner,
Manager, Employee, or Contractor
Registration—Initial
$2,013.00 $2,150.00 Registration
Application
7/1/23
Cannabis Business Owner,
Manager, Employee, or Contractor
Registration Renewal
$1,818.00 $1,942.00 Annual
Application
7/1/23
Delivery Registration—Initial $2,013.00 $2,150.00 Registration Application
7/1/23
Delivery Registration Renewal $1,818.00 $1,942.00 Annual Application
7/1/23
Card Rooms:
9.14 Dealer Application $322.00 $344.00 Biennial 7/1/23
9.14 Dealer Renewal $160.00 $171.00 Biennial 7/1/23
9.4 Permit Application $1,291.00 $1,379.00 Initial 7/1/23
Citation Sign-off:
Nonresident $29.00 $31.00 Fixed 7/1/23
Clearance Letters:
Letter $23.00 $25.00 Fixed 7/1/23
Name Check $12.00 $13.00 Fixed 7/1/23
Concealed Weapon (CCW) Permit:
GC
12053
City of Mountain View $29.00 $31.00 Fixed 7/1/23
26.29 Dance Permit (public and private) $40.00 $43.00 Fixed 7/1/23
Going Out of Business:
6.7 Permit $78.00 $83.00 In Business
<2 years
7/1/23
6.7 Permit $37.00 $40.00 In Business
>2 years
7/1/23
6.3 Permit Extension $37.00 $40.00 30-Day
Extension
7/1/23
7-75
FEE SCHEDULE—POLICE DEPARTMENT Exhibit I
AT/6/FIN/574-06-13-23ExhI Exhibit I, Page 2 of 4
State
Code §
(if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2022-23
Adopted
Fiscal Year
2023-24
Recommended
Fee Basis Effective
Date
Hot Tub:
9.53 Business Permit Application $1,791.00 $1,913.00 Initial 7/1/23
9.53 Business Renewal $897.00 $958.00 Annual 7/1/23
9.57 Manager $632.00 $675.00 Initial 7/1/23
Live Entertainment:
26.29 Permit $464.00 $496.00 Initial 7/1/23
26.29 Renewal $153.00 $163.00 Annual 7/1/23
26.29 Permit (w/dance) $464.00 $496.00 Initial 7/1/23
26.29 Renewal (w/dance) $153.00 $163.00 Annual 7/1/23
Massage Business:
BPC §
4600, et
seq.
9.24 Massage Establishment Permit $191.00 $204.00 Initial 7/1/23 BPC §
4600, et
seq.
9.32 Massage Establishment Renewal $191.00 $204.00 Annual 7/1/23 22 Parade Permit $233.00 $249.00 Parade 7/1/23
Parking Citations:
38.9(f) City Park—Operate any Vehicle
(moving or parked)
$50.00 $53.00 Fixed 7/1/23
38.9(g) City Park—Park or Stop Other than
Where Authorized
$50.00 $53.00 Fixed 7/1/23
39.16(b) City Park—Parked Abandoned/
Wrecked Vehicle Over 72 Hours
$47.00 $50.00 Fixed 7/1/23
38.13(c) City Park—Vehicle Parked After
Hours
$146.00 $156.00 Fixed 7/1/23
19.96 1-Hour Parking Zones $53.00 $57.00 Fixed 7/1/23
19.95 2-Hour Parking Zones $53.00 $57.00 Fixed 7/1/23
19.94 3-Hour Parking Zones $53.00 $57.00 Fixed 7/1/23
19.95.2 2-Hour Parking Zones—
24 Hours/Day
$53.00 $57.00 Fixed 7/1/23
19.95.1a 3-Hour Parking Zones—3 Hour No
Return
$53.00 $57.00 Fixed 7/1/23
19.98 12-Minute Parking Zones $53.00 $57.00 Fixed 7/1/23
19.97 24-Minute Parking Zones $53.00 $57.00 Fixed 7/1/23
19.89 Blocking or Obstructing Alley $47.00 $50.00 Fixed 7/1/23
19.64 Double Parking Prohibited $45.00 $48.00 Fixed 7/1/23
21.39 Leave Key in Parked Vehicle $47.00 $50.00 Fixed 7/1/23
19.69 Limited Curb Parking Space:
Right-of-Way
$45.00 $48.00 Fixed 7/1/23
19.99.6 No Parking of Vehicle Over 6’ in
Height
$53.00 $57.00 Fixed 7/1/23
19.99 No Parking Zones $53.00 $57.00 Fixed 7/1/23
19.99.2 No Parking Zones—2:00 a.m. to
7:00 p.m.
$53.00 $57.00 Fixed 7/1/23
7-76
FEE SCHEDULE—POLICE DEPARTMENT Exhibit I
AT/6/FIN/574-06-13-23ExhI Exhibit I, Page 3 of 4
State
Code §
(if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2022-23
Adopted
Fiscal Year
2023-24
Recommended
Fee Basis Effective
Date
19.99.5 No Parking Zones—7:00 a.m. to
6:00 p.m.
$53.00 $57.00 Fixed 7/1/23
19.99.3 No Parking Zones—Middlefield
Road—Crittenden School Athletic
Park
$53.00 $57.00 Fixed 7/1/23
19.99.4 No Parking Zone Near Schools $53.00 $57.00 Fixed 7/1/23
19.82 No Parking Zones to Prevent
Flooding
$45.00 $48.00 Fixed 7/1/23
19.99.1 No Stopping Zones $53.00 $57.00 Fixed 7/1/23
19.67 Obstruction of Street Sidewalk
Parking Lot
$45.00 $48.00 Fixed 7/1/23
19.75 Park or Leave Vehicle for Washing
Service
$45.00 $48.00 Fixed 7/1/23
19.87 Park/Stand/Stop for Loading or
Unloading Only
$45.00 $48.00 Fixed 7/1/23
19.88 Park/Stand/Stop in Passenger
Loading Zone
$45.00 $48.00 Fixed 7/1/23
19.76 Parking Adjacent to Schools $45.00 $48.00 Fixed 7/1/23
19.79.1 Parking Commercial Vehicles Over
10,000 Pounds on Residential
Streets
$106.00 $113.00 Fixed 7/1/23
19.65 Parking Commercial Vehicles
Restricted
$103.00 $110.00 Fixed 7/1/23
19.68 Parking Improperly within Single
Space
$47.00 $50.00 Fixed 7/1/23
19.91 Parking in Bus Zone $47.00 $50.00 Fixed 7/1/23
19.72 Parking in Excess of 72 Hours $106.00 $113.00 Fixed 7/1/23
19.93 Parking in Excess of 5 Hours $47.00 $50.00 Fixed 7/1/23
19.92 Parking in Excess of Time (as est.
by the City for each specific area)
$47.00 $50.00 Fixed 7/1/23
19.95.1 Parking in Same Lot Excess Time $47.00 $50.00 Fixed 7/1/23
19.80 Parking in Violation of Curb
Markings
$47.00 $50.00 Fixed 7/1/23
19.71 Parking >1 Hour from 2:00 a.m. to
6:00 a.m.
$47.00 $50.00 Fixed 7/1/23
19.79.2 Parking of Certain Commercial
Vehicles on Certain Streets
Prohibited
$106.00 $113.00 Fixed 7/1/23
19.73 Parking on Hills $45.00 $48.00 Fixed 7/1/23
19.92.4 Parking Prohibited for Street
Cleaning
$106.00 $113.00 Fixed 7/1/23
19.79.4 Parking Prohibited on Narrow
Streets
$45.00 $48.00 Fixed 7/1/23
19.79.3 Parking Prohibited on Streets
Adjacent to Class II Bikeways
$45.00 $48.00 Fixed 7/1/23
19.99.9 Parking Restricted $54.00 $58.00 Fixed 7/1/23
19.79 Parking Where Prohibited by Sign $47.00 $50.00 Fixed 7/1/23
19.92.2 Parking Without Permit $47.00 $50.00 Fixed 7/1/23
19.92.1 Permit Parking in Parking District
No. 2 Parking Lots
$53.00 $57.00 Fixed 7/1/23
7-77
FEE SCHEDULE—POLICE DEPARTMENT Exhibit I
AT/6/FIN/574-06-13-23ExhI Exhibit I, Page 4 of 4
State
Code §
(if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2022-23
Adopted
Fiscal Year
2023-24
Recommended
Fee Basis Effective
Date
19.66 Proper Angle Parking $45.00 $48.00 Fixed 7/1/23
19.99.21 Residential Parking Permit
Program Violation
$44.00 $47.00 Fixed 7/1/23
19.74 Standing in Parkways Prohibited $45.00 $48.00 Fixed 7/1/23
19.63 Standing or Parking Close to the
Curb
$45.00 $48.00 Fixed 7/1/23
19.78 Standing or Parking on One-Way
Roadway
$45.00 $48.00 Fixed 7/1/23
19.90 Unlawful Parking in Taxi Stand $47.00 $50.00 Fixed 7/1/23
19.77 Violation of Temporary No Parking
Sign
$47.00 $50.00 Fixed 7/1/23
19.62.3 Parking Citation Late Fee $43.00 $46.00 Fixed 7/1/23
26.12-.13 Pool/Billiard Room Permit $157.00 $168.00 Fixed 7/1/23
Contract Rotation Tow Service Contract
Application
$208.00 $222.00 Fixed 7/1/23
Taxi:
30.2 Driver Permit
$214.00 $229.00 Initial
(Biennial—from
approval date)
7/1/23
30.2 Driver Renewal $151.00 $161.00 Renewal
(Biennial—from
approval date)
7/1/23
Vehicle Abatement (AVASA) $24.00 $26.00 Fixed 7/1/23
Vehicle Release:
VEH
22850.5
Impound/Storage $174.00 $186.00 Fixed 7/1/23
7-78
FEE SCHEDULE—PUBLIC WORKS DEPARTMENT Exhibit J
AT/6/FIN/574-06-13-23ExhJ Exhibit J, Page 1 of 4
State
Code §
(if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2022-23
Adopted
Fiscal Year
2023-24
Recom.
Fee Basis Effective
Date
GC66000,
et seq.
43.5 Citywide Transportation Impact:1
Single-Family (attached or detached) $5,364.00 $6,120.00 Net New Dwelling Unit
7/1/23
Multi-Family $3,004.00 $3,428.00 Net New
Dwelling Unit
7/1/23
Hotels and Motels $3,317.00 $3,785.00 Net New
Guest Room
7/1/23
Service and Retail Commercial $5.72 $6.53 Sq. Ft., Net
New Floor
Area
7/1/23
Office, R&D, Industrial $5.72 $6.53 Sq. Ft., Net
New Floor
Area
7/1/23
Low Trip-Generating Uses $3,100.00 $3,537.00 a.m. + p.m.
Peak Hour
Trips
7/1/23
§ 66000,
et seq.
East Whisman Development Impact:1
Office/R&D:
Transportation $5.35 $6.10 Per Square
foot net new
gross floor
area
7/1/23
Potable Water $0.30 $0.34 Per Square
foot net new
gross floor
area
7/1/23
Recycled Water $4.18 $4.77 Per Square
foot net new
gross floor
area
7/1/23
Sewer $0.92 $1.05 Per Square
foot net new
gross floor
area
7/1/23
7-79
FEE SCHEDULE—PUBLIC WORKS DEPARTMENT Exhibit J
AT/6/FIN/574-06-13-23ExhJ Exhibit J, Page 2 of 4
State
Code §
(if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2022-23
Adopted
Fiscal Year
2023-24
Recom.
Fee Basis Effective
Date
Retail:
Transportation $13.06 $14.90 Per Square foot
net new gross
floor area
7/1/23
Potable Water $0.30 $0.34 Per Square foot
net new gross
floor area
7/1/23
Recycled Water $4.18 $4.77 Per Square foot
net new gross
floor area
7/1/23
Sewer $0.62 $0.71 Per Square foot
net new gross
floor area
7/1/23
Hotel:
Transportation $2,505.00 $2,858.00 Per Room 7/1/23
Potable Water $231.00 $264.00 Per Room 7/1/23
Recycled Water $3,213.00 $3,666.00 Per Room 7/1/23
Sewer $618.00 $705.00 Per Room 7/1/23
Residential:
Studio:
Transportation $1,278.00 $1,458.00 Per Dwelling
Unit
7/1/23
Potable Water $193.00 $220.00 Per Dwelling
Unit
7/1/23
Recycled Water $900.00 $1,027.00 Per Dwelling
Unit
7/1/23
Sewer $517.00 $590.00 Per Dwelling
Unit
7/1/23
1-Bedroom:
Transportation $1,496.00 $1,707.00 Per Dwelling
Unit
7/1/23
Potable Water $223.00 $254.00 Per Dwelling
Unit
7/1/23
Recycled Water $1,028.00 $1,173.00 Per Dwelling
Unit
7/1/23
Sewer $609.00 $695.00 Per Dwelling
Unit
7/1/23
2-Bedroom:
Transportation $2,281.00 $2,603.00 Per Dwelling
Unit
7/1/23
Potable Water $344.00 $393.00 Per Dwelling
Unit
7/1/23
Recycled Water $1,607.00 $1,834.00 Per Dwelling
Unit
7/1/23
Sewer $923.00 $1,053.00 Per Dwelling
Unit
7/1/23
7-80
FEE SCHEDULE—PUBLIC WORKS DEPARTMENT Exhibit J
AT/6/FIN/574-06-13-23ExhJ Exhibit J, Page 3 of 4
State
Code §
(if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2022-23
Adopted
Fiscal Year
2023-24
Recom.
Fee Basis Effective
Date
3-Bedroom:
Transportation $2,762.00 $3,151.00 Per Dwelling
Unit
7/1/23
Potable Water $416.00 $475.00 Per Dwelling
Unit
7/1/23
Recycled Water $1,928.00 $2,200.00 Per Dwelling
Unit
7/1/23
Sewer $1,117.00 $1,274.00 Per Dwelling
Unit
7/1/23
Per Additional Bedroom:
Transportation $392.00 $447.00 Per Dwelling
Unit
7/1/23
Potable Water $58.00 $66.00 Per Dwelling
Unit
7/1/23
Recycled Water $257.00 $293.00 Per Dwelling
Unit
7/1/23
Sewer $157.00 $179.00 Per Dwelling
Unit
7/1/23
27.17 Encroachment Permit:
Debris Box $148.00 $155.00 Fixed 7/1/23
Nonresidential $2,549.00 $2,676.00 Fixed 7/1/23
Residential $1,393.00 $1,463.00 Fixed 7/1/23
Temporary $1,096.00 $1,151.00 Fixed 7/1/23
27.43 Excavation Permit:
Associated with Inspection Rate $275.00 or
15% of
construction
cost
$289.00 or
15% of
construction
cost
Hour (3-hour
min.) or
Percentage
7/1/23
Full Cost Recovery $275.00 $289.00 Hour 7/1/23
27.43 Hourly Labor Rate (research, plan
check, inspection)
$275.00 $289.00 Hour
(2-hour min.)
7/1/23
GC
66412
28.106 Lot Line Adjustment $2,947.00 $3,094.00 Fixed 7/1/23
GC
66451.2i
28.27(b) Map Check:
Final Map $6,152.00 $6,460.00 Fixed 7/1/23
+$73.00 +77.00 Each Lot 7/1/23
Parcel Map $3,645.00 $3,827.00 Fixed 7/1/23
GC 8300 27.18 Right-of-Way (ROW) Vacation $2,001.00 $2,101.00 Fixed 7/1/23
GC
8740.1
28.6.1 Segregation of Assessment Districts $2,924.00+ $3,070.00+ First 2 Lots 7/1/23 $275.00 $289.00 Each
Additional Lot
7/1/23
7-81
FEE SCHEDULE—PUBLIC WORKS DEPARTMENT Exhibit J
AT/6/FIN/574-06-13-23ExhJ Exhibit J, Page 4 of 4
State
Code §
(if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2022-23
Adopted
Fiscal Year
2023-24
Recom.
Fee Basis Effective
Date
27.23 Sidewalk Permit:
Nonresidential $435.00 +
5% of
Construction
Cost
$458.00 +
5% of
Construction
Cost
Fixed +
Percentage
7/1/23
Residential $5.01 $5.28 Linear Foot 7/1/23
($287 min.) ($302 min.) (or a 1-hour
min.)
Standard Provisions $24.00 $26.00 Fixed
(printing cost)
7/1/23
$32.00
(mailed)
$34.00
(mailed)
Fixed+
Mailing Cost
7/1/23
$45.00
(overnight)
$48.00
(overnight)
Fixed+
Overnight
Delivery
7/1/23
Storm Drainage Connection2
28.51(b) First-Class Rate $0.362 $0.381 Net Square
Foot
7/1/23
28.51(b) Second-Class Rate $0.174 $0.183 Gross Square
Foot
7/1/23
Street Improvement Reimbursement:2
27.65(c) Major Structural Street Section $13.75 $14.48 Square Foot 7/1/23
27.65(c) R1 and R2 Structural Street Section $11.03 $11.61 Square Foot 7/1/23
27.65(c) R3 Structural Street Section $12.53 $13.19 Square Foot 7/1/23
27.65(c) Standard and Ornamental Street
Lighting
$34.65 $36.49 Linear Foot 7/1/23
27.65(c) Standard PCC Curb and Gutter $40.34 $42.48 Linear Foot 7/1/23
27.65(c) Standard PCC Driveway Approach $13.75 $14.48 Square Foot 7/1/23
27.65(c) Standard PCC Sidewalk $12.53 $13.19 Square Foot 7/1/23
27.65(c) Street Trees (15-gallon) $15.41 $16.23 Linear Foot 7/1/23
___________________________________
1 Modified annually by the June Engineering News Record Construction Cost Index (ENR -CCI). 2 Modified annually by the December Engineering News Record Construction Cost Index (ENR-CCI). 7-82
FEE SCHEDULE—UTILITY SERVICES Exhibit K
AT/6/FIN/574-06-13-23ExhK Exhibit K, Page 1 of 7
State
Code §
(if any)
MVCC
§§ /CP/
Other
Title of Fee
Fiscal Year
2022-23
Adopted
Fiscal Year
2023-24
Recom.
Fee Basis Effective
Date
ENTERPRISE FUNDS
Labor Rates:
Frontline
Regular $96.00 $101.00 Hour 7/1/23
Overtime $140.00 $147.00 Hour 7/1/23
Manager
Regular $145.00 $152.00 Hour 7/1/23
Supervisor
Regular $118.00 $124.00 Hour 7/1/23
Overtime $179.00 $188.00 Hour 7/1/23
Sewer Capacity Charges:1
35.41 Residential Class 1 $3,629.00 $4,141.00 Unit 7/1/23
35.41 Residential Class 2 $3,287.00 $3,750.00 Unit 7/1/23
35.41 Residential Class 3 $2,557.00 $2,918.00 Unit 7/1/23
35.41 Commercial/Retail $1,777.00 $2,028.00 1,000 Sq. Ft. 7/1/23
35.41 Office/R&D $2,603.00 $2,970.00 1,000 Sq. Ft. 7/1/23
35.41 Restaurant $14,974.00 $17,085.00 1,000 Sq. Ft. 7/1/23
35.41 Hotels and Motels $1,643.00 $1,875.00 charge/room/ dwelling unit
7/1/23
35.41 Industrial/Other (charges based on
estimated loadings)
$16.332 $18.635 flow/gpd 7/1/23
35.41 $1.587 $1.811 BOD/lb/year 7/1/23
35.41 $1.587 $1.811 SS/lb/year 7/1/23
Water Capacity Charges:1
35.41 Residential Class 1 $4,396.00 $5,016.00 Unit 7/1/23
35.41 Residential Class 2 $3,734.00 $4,260.00 Unit 7/1/23
35.41 Residential Class 3 $2,855.00 $3,258.00 Unit 7/1/23
35.41 3/4” meter $7,323.00 $8,356.00 Meter 7/1/23
35.41 1” meter $12,206.00 $13,927.00 Meter 7/1/23
35.41 1-1/2” meter $24,409.00 $27,851.00 Meter 7/1/23
35.41 2” meter $39,055.00 $44,562.00 Meter 7/1/23
35.41 3” meter $74,349.00 $84,832.00 Meter 7/1/23
35.41 Meters greater than 3” $19.528 $22.281 Per gallons/day estimated water
demand
7/1/23
UTILITY SERVICES2
Trash Disposal and Recycling Service:
16 Bin For a Day $273.00 $292.00 Fixed 7/1/23
Bin Rental (Compost and Trash):
16 1 Cubic Yard $24.25 $25.95 Container/Month 7/1/23
16 2 Cubic Yards $36.30 $38.85 Container/Month 7/1/23
16 3 Cubic Yards $48.25 $51.65 Container/Month 7/1/23
16 4 Cubic Yards $60.30 $64.55 Container/Month 7/1/23
16 6 Cubic Yards (trash only) $72.35 $77.45 Container/Month 7/1/23
7-83
FEE SCHEDULE—UTILITY SERVICES Exhibit K
AT/6/FIN/574-06-13-23ExhK Exhibit K, Page 2 of 7
State
Code §
(if any)
MVCC
§§ /CP/
Other
Title of Fee
Fiscal Year
2022-23
Adopted
Fiscal Year
2023-24
Recom.
Fee Basis Effective
Date
Bin Service (Compost):
One Cubic Yard
16 1 Time/Week $90.30 $96.60 Container/Month 7/1/23
16 2 Times/Week $198.55 $212.45 Container/Month 7/1/23
16 3 Times/Week $306.40 $327.85 Container/Month 7/1/23
16 4 Times/Week $414.40 $443.40 Container/Month 7/1/23
16 5 Times/Week $522.35 $558.95 Container/Month 7/1/23
16 6 Times/Week $630.30 $674.40 Container/Month 7/1/23
Two Cubic Yards
16 1 Time/Week $180.15 $192.80 Container/Month 7/1/23
16 2 Times/Week $378.60 $405.10 Container/Month 7/1/23
16 3 Times/Week $576.65 $617.05 Container/Month 7/1/23
16 4 Times/Week $774.60 $828.85 Container/Month 7/1/23
16 5 Times/Week $972.65 $1,040.75 Container/Month 7/1/23 16 6 Times/Week $1,170.75 $1,252.70 Container/Month 7/1/23 Three Cubic Yards
16 1 Time/Week $270.15 $289.10 Container/Month 7/1/23
16 2 Times/Week $558.45 $597.60 Container/Month 7/1/23
16 3 Times/Week $846.60 $905.90 Container/Month 7/1/23
16 4 Times/Week $1,134.90 $1,214.35 Container/Month 7/1/23 16 5 Times/Week $1,422.95 $1,522.60 Container/Month 7/1/23 16 6 Times/Week $1,711.10 $1,830.90 Container/Month 7/1/23 Four Cubic Yards
16 1 Time/Week $360.15 $385.40 Container/Month 7/1/23
16 2 Times/Week $738.75 $790.50 Container/Month 7/1/23
16 3 Times/Week $1,116.75 $1,194.90 Container/Month 7/1/23 16 4 Times/Week $1,495.00 $1,599.65 Container/Month 7/1/23 16 5 Times/Week $1,873.20 $2,004.30 Container/Month 7/1/23 16 6 Times/Week $2,251.25 $2,408.85 Container/Month 7/1/23 Extra Pickup
16 1 Cubic Yard $70.35 $75.30 Pickup 7/1/23
16 2 Cubic Yards $88.05 $94.20 Pickup 7/1/23
16 3 Cubic Yards $112.40 $120.30 Pickup 7/1/23
16 4 Cubic Yards $153.75 $164.55 Pickup 7/1/23
Bin Service (Trash):
One Cubic Yard
16 1 Time/Week $120.35 $128.80 Container/Month 7/1/23
16 2 Times/Week $264.70 $283.25 Container/Month 7/1/23
16 3 Times/Week $408.50 $437.10 Container/Month 7/1/23
16 4 Times/Week $552.50 $591.20 Container/Month 7/1/23
16 5 Times/Week $696.45 $745.25 Container/Month 7/1/23
16 6 Times/Week $840.35 $899.20 Container/Month 7/1/23
Two Cubic Yards
16 1 Time/Week $240.20 $257.05 Container/Month 7/1/23
16 2 Times/Week $504.75 $540.10 Container/Month 7/1/23
16 3 Times/Week $768.85 $822.70 Container/Month 7/1/23
16 4 Times/Week $1,032.80 $1,105.10 Container/Month 7/1/23 16 5 Times/Week $1,296.85 $1,387.65 Container/Month 7/1/23 16 6 Times/Week $1,560.95 $1,670.25 Container/Month 7/1/23 7-84
FEE SCHEDULE—UTILITY SERVICES Exhibit K
AT/6/FIN/574-06-13-23ExhK Exhibit K, Page 3 of 7
State
Code §
(if any)
MVCC
§§ /CP/
Other
Title of Fee
Fiscal Year
2022-23
Adopted
Fiscal Year
2023-24
Recom.
Fee Basis Effective
Date
Three Cubic Yards
16 1 Time/Week $360.20 $385.45 Container/Month 7/1/23
16 2 Times/Week $744.60 $796.75 Container/Month 7/1/23
16 3 Times/Week $1,128.80 $1,207.85 Container/Month 7/1/23 16 4 Times/Week $1,513.15 $1,619.10 Container/Month 7/1/23 16 5 Times/Week $1,897.25 $2,030.10 Container/Month 7/1/23 16 6 Times/Week $2,281.45 $2,441.20 Container/Month 7/1/23 Four Cubic Yards
16 1 Time/Week $480.20 $513.85 Container/Month 7/1/23
16 2 Times/Week $985.00 $1,053.95 Container/Month 7/1/23 16 3 Times/Week $1,488.95 $1,593.20 Container/Month 7/1/23 16 4 Times/Week $1,993.30 $2,132.85 Container/Month 7/1/23 16 5 Times/Week $2,497.55 $2,672.40 Container/Month 7/1/23 16 6 Times/Week $3,001.65 $3,211.80 Container/Month 7/1/23 Six Cubic Yards
16 1 Time/Week $720.25 $770.70 Container/Month 7/1/23
16 2 Times/Week $1,464.95 $1,567.50 Container/Month 7/1/23 16 3 Times/Week $2,209.70 $2,364.40 Container/Month 7/1/23 16 4 Times/Week $2,954.05 $3,160.85 Container/Month 7/1/23 16 5 Times/Week $3,698.20 $3,957.10 Container/Month 7/1/23 16 6 Times/Week $4,442.55 $4,753.55 Container/Month 7/1/23 Extra Pickup
16 1 cubic yard $93.75 $100.35 Pickup 7/1/23
16 2 cubic yards $117.35 $125.60 Pickup 7/1/23
16 3 cubic yards $149.85 $160.35 Pickup 7/1/23
16 4 cubic yards $205.00 $219.35 Pickup 7/1/23
16 6 cubic yards $313.30 $335.25 Pickup 7/1/23
Cart Service (Trash):
16 20-Gallon Mini-Can (residential) $27.00 $28.90 Container/Month 7/1/23 16 32-Gallon $39.35 $42.10 Container/Month 7/1/23
16 64-Gallon $78.70 $84.20 Container/Month 7/1/23
16 96-Gallon $118.05 $126.30 Container/Month 7/1/23
Cart Service (Compost):
32-Gallon
16 1 Time/Week $14.40 $15.40 Container/Month 7/1/23
16 2 Times/Week $31.65 $33.85 Container/Month 7/1/23
16 3 Times/Week $48.80 $52.20 Container/Month 7/1/23
16 4 Times/Week $66.00 $70.60 Container/Month 7/1/23
16 5 Times/Week $83.20 $89.00 Container/Month 7/1/23
16 6 Times/Week $100.35 $107.40 Container/Month 7/1/23
16 Extra Pickup $11.20 $12.00 Pickup 7/1/23
64-Gallon
16 1 Time/Week $28.80 $30.80 Container/Month 7/1/23
16 2 Times/Week $63.25 $67.65 Container/Month 7/1/23
16 3 Times/Week $97.60 $104.40 Container/Month 7/1/23
16 4 Times/Week $131.95 $141.20 Container/Month 7/1/23
16 5 Times/Week $166.35 $178.00 Container/Month 7/1/23
16 6 Times/Week $200.70 $214.75 Container/Month 7/1/23
16 Extra Pickup $22.40 $24.00 Pickup 7/1/23
7-85
FEE SCHEDULE—UTILITY SERVICES Exhibit K
AT/6/FIN/574-06-13-23ExhK Exhibit K, Page 4 of 7
State
Code §
(if any)
MVCC
§§ /CP/
Other
Title of Fee
Fiscal Year
2022-23
Adopted
Fiscal Year
2023-24
Recom.
Fee Basis Effective
Date
96-Gallon
16 1 Time/Week $43.15 $46.15 Container/Month 7/1/23
16 2 Times/Week $94.85 $101.50 Container/Month 7/1/23
16 3 Times/Week $146.35 $156.60 Container/Month 7/1/23
16 4 Times/Week $197.95 $211.80 Container/Month 7/1/23
16 5 Times/Week $249.50 $267.00 Container/Month 7/1/23
16 6 Times/Week $301.05 $322.15 Container/Month 7/1/23
16 Extra Pickup $33.60 $36.00 Pickup 7/1/23
Compactor Service (cardboard or
mixed containers or mixed paper):
16 Per Compacted Yard $19.05 $20.40 Pickup (on-call and regular service)
7/1/23
16 10 Cubic Yards $190.25 $203.65 Fixed 7/1/23
16 20 Cubic Yards $380.50 $407.25 Fixed 7/1/23
16 25 Cubic Yards $475.65 $509.10 Fixed 7/1/23
16 30 Cubic Yards $570.75 $610.90 Fixed 7/1/23
16 35 Cubic Yards $665.90 $712.70 Fixed 7/1/23
16 40 Cubic Yards $761.00 $814.50 Fixed 7/1/23
Compactor Service (Compost):
16 Per Compacted Yard $57.10 $61.10 Pickup (on-call and regular service)
7/1/23
16 10 Cubic Yards $570.75 $610.90 Fixed 7/1/23
16 20 Cubic Yards $1,141.50 $1,221.75 Fixed 7/1/23
16 25 Cubic Yards $1,426.90 $1,527.20 Fixed 7/1/23
16 30 Cubic Yards $1,712.25 $1,832.65 Fixed 7/1/23
16 35 Cubic Yards $1,997.65 $2,138.10 Fixed 7/1/23
16 40 Cubic Yards $2,283.00 $2,443.50 Fixed 7/1/23
Compactor Service (Trash):
16 Per Compacted Yard $76.10 $81.45 Pickup (on-call and regular service)
7/1/23
16 10 Cubic Yards $761.00 $814.50 Fixed 7/1/23
16 20 Cubic Yards $1,522.00 $1,629.00 Fixed 7/1/23
16 25 Cubic Yards $1,902.50 $2,036.25 Fixed 7/1/23
16 30 Cubic Yards $2,283.00 $2,443.50 Fixed 7/1/23
16 35 Cubic Yards $2,663.50 $2,850.75 Fixed 7/1/23
16 40 Cubic Yards $3,044.00 $3,258.00 Fixed 7/1/23
Debris Box:
Rental:
16 Daily (after 7 days) $17.65 $18.90 Daily 7/1/23
16 Monthly $536.90 $574.90 Month 7/1/23
7-86
FEE SCHEDULE—UTILITY SERVICES Exhibit K
AT/6/FIN/574-06-13-23ExhK Exhibit K, Page 5 of 7
State
Code §
(if any)
MVCC
§§ /CP/
Other
Title of Fee
Fiscal Year
2022-23
Adopted
Fiscal Year
2023-24
Recom.
Fee Basis Effective
Date
Service:
Cardboard
16 16 Cubic Yards $202.55 $216.75 Pickup (on-call and
regular service)
7/1/23
16 20 Cubic Yards $234.20 $250.60 Pickup (on-call and
regular service)
7/1/23
16 25 Cubic Yards $265.80 $284.40 Pickup (on-call and
regular service)
7/1/23
16 30 Cubic Yards $300.55 $321.55 Pickup (on-call and
regular service)
7/1/23
16 40 Cubic Yards $356.05 $381.00 Pickup (on-call and
regular service)
7/1/23
Compost or Yard Trimmings
16 16 Cubic Yards $607.65 $650.20 Pickup (on-call and
regular service)
7/1/23
16 20 Cubic Yards $702.55 $751.75 Pickup (on-call and
regular service)
7/1/23
16 25 Cubic Yards $797.40 $853.20 Pickup (on-call and
regular service)
7/1/23
16 30 Cubic Yards $901.55 $964.65 Pickup (on-call and
regular service)
7/1/23
16 40 Cubic Yards $1,068.15 $1,142.90 Pickup (on-call and regular service)
7/1/23
Trash
16 8 Cubic Yards (rock box only) $771.65 $825.70 Pickup (on-call and regular service)
7/1/23
16 16 Cubic Yards $810.15 $866.90 Pickup (on-call and
regular service)
7/1/23
16 20 Cubic Yards $936.70 $1,002.30 Pickup (on-call and regular service)
7/1/23
16 25 Cubic Yards $1,063.15 $1,137.60 Pickup (on-call and regular service)
7/1/23
16 30 Cubic Yards $1,202.05 $1,286.20 Pickup (on-call and regular service)
7/1/23
16 40 Cubic Yards $1,424.15 $1,523.85 Pickup (on-call and regular service)
7/1/23
Extra Collection Services:
16 Return Trip Fee $20.00 $21.00 Per Trip 7/1/23
Wastewater Service:
35.35 Base Commercial $6.58/unit
(748 gallons)
or fraction
thereof of
water
consumed
($46.06 min.)
$6.98/unit
(748 gallons) or
fraction
thereof of
water
consumed
($48.86 min.)
Quantity 7/1/23
7-87
FEE SCHEDULE—UTILITY SERVICES Exhibit K
AT/6/FIN/574-06-13-23ExhK Exhibit K, Page 6 of 7
State
Code §
(if any)
MVCC
§§ /CP/
Other
Title of Fee
Fiscal Year
2022-23
Adopted
Fiscal Year
2023-24
Recom.
Fee Basis Effective
Date
35.35 Commercial/Industrial, Chemical,
Groundwater, Liquid Waste
$11.19/unit
(1.7 x base)
(748 gallons)
or fraction
thereof of
water
consumed
($78.33 min.)
$11.87/unit
(1.7 x base)
(748 gallons) or
fraction
thereof of
water
consumed
($83.09 min.)
Quantity 7/1/23
35.35 Restaurant $12.83/unit
(1.95 x base)
(748 gallons)
or fraction
thereof of
water
consumed
($89.81 min.)
$13.61/unit
(1.95 x base)
(748 gallons) or
fraction
thereof of
water
consumed
($95.27 min.)
Quantity 7/1/23
35.35 Single-Family Residence, Duplex,
Multiple Dwellings, Mobile Homes, and
Trailer Courts
$50.10 $53.10 Dwelling Unit/ Month 7/1/23
Water Service:
Backflow Prevention Devices
(Commercial, Industrial)
35.27 5/8” to 1” meter $37.00 $39.95 Monthly 7/1/23
35.27 1.5” to 2” meter $56.35 $60.85 Monthly 7/1/23
35.27 3” meter $66.30 $71.60 Monthly 7/1/23
35.27 4” meter $78.30 $84.55 Monthly 7/1/23
35.27 6” meter $95.05 $102.65 Monthly 7/1/23
35.27 8” to 10” meter $116.95 $126.30 Monthly 7/1/23
Consumption
35.26(a) Commercial/Nonresidential—
Uniform
$7.94 $8.58 ccf/month 7/1/23
35.26 Recycled Water $5.31 $5.58 ccf/month 7/1/23
Residential—Multi-Family
35.26(a) 0 to 2 ccf $5.96 $6.44 ccf/month/dwelling 7/1/23
35.26(a) >2 to 7 ccf $7.94 $8.58 ccf/month/dwelling 7/1/23
35.26(a) >7 ccf $12.70 $13.73 ccf/month/dwelling 7/1/23 Residential—Single-Family
35.26(a) 0 to 3 ccf $5.96 $6.44 ccf/month/dwelling 7/1/23
35.26(a) >3 to 15 ccf $7.94 $8.58 ccf/month/dwelling 7/1/23
35.26(a) >15 ccf $12.70 $13.73 ccf/month/dwelling 7/1/23
Fire Service:
35.26(a) Consumption—Uniform $7.94 $8.58 ccf/month 7/1/23
35.26(a) Meter $14.83/inch
diameter
($59.32 min.)
$16.02/inch
diameter
($64.08 min.)
Monthly 7/1/23
7-88
FEE SCHEDULE—UTILITY SERVICES Exhibit K
AT/6/FIN/574-06-13-23ExhK Exhibit K, Page 7 of 7
State
Code §
(if any)
MVCC
§§ /CP/
Other
Title of Fee
Fiscal Year
2022-23
Adopted
Fiscal Year
2023-24
Recom.
Fee Basis Effective
Date
Meter:
Residential—Single-Family $17.65 $19.05 Monthly 7/1/23
Residential—Multi-Family/
Commercial/ Recycled Water/All
Other:
35.26(a) 5/8” and 3/4” meters $17.65 $19.05 Monthly 7/1/23
35.26(a) 1” meter $35.30 $38.10 Monthly 7/1/23
35.26(a) 1.5” meter $70.60 $76.20 Monthly 7/1/23
35.26(a) 2” meter $112.95 $121.90 Monthly 7/1/23
35.26(a) 3” meter $211.80 $228.60 Monthly 7/1/23
35.26(a) 4” meter $353.00 $381.00 Monthly 7/1/23
35.26(a) 6” meter $706.00 $762.00 Monthly 7/1/23
35.26(a) 8” meter $1,129.60 $1,219.20 Monthly 7/1/23
35.26(a) 10” meter $1,694.40 $1,828.80 Monthly 7/1/23
35.28 Special Water Service:
Hydrant Meter Construction $18.19 $19.65 ccf/month 7/1/23
___________________________________
1 In accordance with MVCC Section 35.41, the capacity-based charges shall be adjusted annually as part of the City’s annual budget process by the percentage change in the Engineering News Record Construction Cost Index (ENR -CCI) for the previous year. 2 No Proposition 218 hearing is required for Water and Wastewater rates as those rate increases are within the previously adopted schedule of fees, and pass -through and inflationary adjustments approved at a public hearing June 22, 2021 pursuant to Government Code Section 53756.
NOTE: Bold font indicates language added, and strikeout indicates language deleted. 7-89
Single Family FY22 ‐23 FY23 ‐24 Difference % Change *
Water (14 units) $ 122.87 132.75 9.88 8.0%
Sewer 50.10 53.10 3.00 6.0%
Trash (1 32‐gal cart) 39.35 42.10 2.75 7.0%
Total monthly bill: $ 212. 32 227.95 15.63 7.4%
Multi‐Family FY22‐23 FY23 ‐24 Difference % Change *
(4‐plex)
Water (30 units) $ 249.53 269.63 20.10 8.1%
Sewer 200.40 212.40 12.00 6.0%
Trash (4 32‐gal carts) 157.40 168.40 11.00 7.0%
Total monthly bill: $ 607. 33 650.43 43.10 7.1%
Apartment Complex FY22 ‐23 FY23 ‐24 Difference % Change * (120 units)
Water (830 units) $ 6,546.30 7,073.35 527.05 8.1%
Sewer 6,012.00 6,372.00 360.00 6.0%
Trash (ten 3 Yd Bins) 4,468.90 4,782.30 313.40 7.0%
Total monthly bill: $ 17,027. 20 18,227.65 1,200.45 7.1% Commercial FY22‐23 FY23 ‐24 Difference % Change *
Water (60 units) $ 589.35 636.70 47.35 8.0%
Sewer 394.80 418.80 24.00 6.1%
Trash (one 3 Yd Bin) 408.45 437.10 28.65 7.0%
Total monthly bill: $ 1,392.60 1, 492.60 100.00 7.2%
*Note: Due to rounding to the next penny or nickel, actual increase may be slightly higher.
These are samples, actual effect is dependent on customer's service level.
Comparison of FY22‐23 and FY23‐24 Recommended Utility Rates 7‐90
Sample
Monthly
Water (1) Sewer Trash (2) Bill
Mountain View
FY 2022‐23 $ 122.87 50.10 39.35 212.32 FY 2023‐24 $ 132.75 53.10 42.10 227.95 % Increase 8.0% 6.0% 7.0%
Palo Alto
FY 2022‐23 $ 153.26 44.62 50.07 247.95 FY 2023‐24 $ 161.38 48.64 50.07 260.09 % Increase 5.3% 9.0% 0.0%
Sunnyvale
FY 2022‐23 $ 91.35 57.19 36.28 184.82 FY 2023‐24 $ 95.04 62.34 38.46 195.84 % Increase 4.0% 9.0% 6.0%
Cal Water Rate
FY 2022‐23 $ 107.01 (3)
FY 2023‐24 $ 111.29 (4)
% Increase 4.0%
(1) Based on 14 units of water plus meter charge. Mountain View's meter charge for single family is for both 5/8 and 3/4 inch meter sizes. Sunnyvale, Palo Alto and Cal Water have separate rates. This comparison uses the lower 5/8 inch meter rate. (2) Mountain View and Palo Alto based on 32‐gallon, Sunnyvale based on 27‐gallon.
Mountain View has biweekly recycling pick‐up; Palo Alto and Sunnyvale have weekly recycling pick‐up.
(3) Rate in effect as of 8/1/22.
(4) Rate in effect as of 5/5/23.
Residential Services ‐ Single Family
7‐91
Sample
Monthly
Water (1) Sewer Trash (2) Bill
Mountain View
FY 2022‐23 $ 249.53 200.40 157.40 607.33 FY 2023‐24 $ 269.63 212.40 168.40 650.43 % Increase 8.1% 6.0% 7.0%
Palo Alto
FY 2022‐23 $ 328.08 178.48 200.28 706.84 FY 2023‐24 $ 345.48 194.56 200.28 740.32 % Increase 5.3% 9.0% 0.0%
Sunnyvale
FY 2022‐23 $ 244.52 158.36 208.80 611.68 FY 2023‐24 $ 254.26 172.60 221.32 648.18 % Increase 4.0% 9.0% 6.0%
(1) Based on 30 units of water plus meter charge.
(2) Mountain View and Palo Alto based on 32‐gallon, Sunnyvale based on a 65‐gallon minimum charge. Mountain View has biweekly recycling pick‐up; Palo Alto and Sunnyvale have weekly recycling pick‐up.
Residential Services ‐ Multi‐Family (4‐plex)
7‐92
Sample
Monthly
Water (1) Sewer Trash (2) Bill
Mountain View
FY 2022‐23 $ 6,546.30 6,012.00 4,468.90 17,027.20 FY 2023‐24 $ 7,073.35 6,372.00 4,782.30 18,227.65 % Increase 8.1% 6.0% 7.0%
Palo Alto
FY 2022‐23 $ 7,459.93 5,354.40 5,520.11 18,334.44 FY 2023‐24 $ 7,907.76 5,836.80 5,520.11 19,264.67 % Increase 6.0% 9.0% 0.0%
Sunnyvale
FY 2022‐23 $ 4,855.06 4,750.80 5,157.32 14,763.18 FY 2023‐24 $ 5,047.60 5,178.00 5,466.78 15,692.38 % Increase 4.0% 9.0% 6.0%
(1) Based on 830 units of water plus 4" meter charge.
(2) Based on nine 3‐yard 1x/week and one 3‐yard 2x/week. Mountain View has biweekly recycling pick‐up; Palo Alto and Sunnyvale have weekly recycling pick‐up.
Residential Services ‐ Apartment Complex (120 units)
7‐93
Sample
Monthly
Water (1) Sewer Trash (2) Bill
Mountain View
FY 2022‐23 $ 589.35 394.80 408.45 1,392.60 FY 2023‐24 $ 636.70 418.80 437.10 1,492.60 % Increase 8.0% 6.1% 7.0%
Palo Alto
FY 2022‐23 $ 615.82 499.80 504.40 1,620.02 FY 2023‐24 $ 649.72 544.80 504.40 1,698.92 % Increase 5.5% 9.0% 0.0%
Sunnyvale
FY 2022‐23 $ 466.16 364.80 470.29 1,301.25 FY 2023‐24 $ 484.69 397.80 498.51 1,381.00 % Increase 4.0% 9.0% 6.0%
(1) Based on 60 units of water plus 2" meter charge.
(2) Based on one 3‐yard 1x/week. Mountain View has biweekly recycling pick‐up; Palo Alto and Sunnyvale have weekly recycling pick‐up.
Commercial Services
7‐94
7‐95
FISCAL YEAR 2023‐24
Calculation of Appropriations Limit
In 1979, the voters of the State of California passed Proposition 4, the Gann spending limit initiative. The initiative establishes and defines annual appropriation limits for state and local government entities and requires the City to adopt an appropriations limit annually This calculation is intended to limit the annual growth in tax revenues used to fund governmental expenditures in California. Article XIIIB was changed with the passage of Proposition 111 on the June 1990 ballot. These changes permit greater flexibility with regard to annually calculating increases in the appropriations limit (Gann Limit) by allowing additional growth factors to be used. The fac
tors permitting the maximum allowable increase in the appropriations limit are chosen for the calculation each fiscal year.
The appropriations limit for FY 2023‐24 is $356,727,282 while the limit for FY 2022‐23 was $342,417,977. The increase from FY 2022‐23 is primarily due to a percentage change of 4.44% in state‐wide per capita personal income ove
r the prior year. As can be seen below, the City is
substantially under its appropriations limit. The difference between the appropriations limit and the appropriations subject to limitation has grown over time as the limit has been substantially increased by the annual adjustment factors. This, combined with the comparatively slower pace of growth in proceeds of taxes over the same time period, has contributed to the amount under the appropriations limit. The City is not expected to reach its Gann Limit in the foreseeable future.
Fiscal Year 2022‐23 Limit $ 342,417,977
2023 Change in Santa Clara County Population 0.9975 2023‐24 Change in
California Per Capita Personal Income
1.0444
Fiscal Year 2023‐24 Limit
356,727,282
Fiscal Year 2023‐24 Budget Amount Subject to Limitation
133,942,950
Amount Under Appropriation Limit $ 222,784,332
City’s Appropriations History:
$‐
$50
$100
$150
$200
$250
$300
$350
$400Millions
Appropriations (Gann Limit)
(in millions)
Appropriations Limit Budget Amount Subject to Limit
Debt Administration
7‐96
Legal Debt Margin:
The legal debt margin for the City of Mountain View, California, is calculated using a debt limit of 15 percent of the assessed value of property (excluding tax increment) within the City limits.
Computation of the City's legal debt margin as of June 30, 2023 is as follows (dollars in thousands):
Assessed value (net)—June 30, 2023(1) $41,049,467
Debt limit: 15 percent of assessed value 6,157,420
Less total bonded debt, general obligation ‐0‐
Legal debt margin $ 6,157,420
In 2001 the City was awarded a AAA issuer credit rating (ICR) by Standard and Poor’s (S&P), one of the nation’s top‐ranked independent credit rating agencies. S&P upgraded the City ICR from AA to AAA, the highest credit rating possible, because of a solid and diversified local tax base, the City’s low debt burden, high propert
y values and personal income levels, and the expectation of continued strong financial operations by the City. At that time, Mountain View was one of only three California cities to receive the AAA rating from S&P. The AAA ICR was last reaffirmed by S&P in 2014 and has resulted in low er debt costs and savings to the City.
Debt Obligations Outstanding:
As of June 30, 2023, the City is anticipated to have various debt obligations outstanding. These obligations are comprised of the following (dollars in thousands):
City of Mountain View:
Water Revenue Bonds were issued in 2004 to fund the construction of infrastructure to expand the City's water storage capacity. In 2008 these bonds were upgrad ed to a AAA underlying credit rating by S&P
from AA. The AAA underlying credit rating was last affirmed by S&P in 2018.
The 2018 Wastewater Bank Loan was issued to finance Wastewater infrastructure projects. The proceeds have funded capital projects in Fiscal Years 2018‐19, 2019‐20, and 2020‐21.
Typ
e of Indebtedness
Maturity
Interest
Rates
Authorized
and Issued
Outstanding as
of
June 30, 2023
2004 Water Revenue Bonds 2029 3.0%‐4.5% $9,700 $3,235 2018 Wastewater Bank Loan 2033 3.36% $10,100 $7,840
(1) Source: Santa Clara County Assessor
Debt Administration
(Continued)
7‐97
Shoreline Regional Park Community:
The 2018 Revenue Bonds were issued to finance the costs of acquiring and constructing certain public improvements to Shoreline Boulevard and Plymouth Street, including a bicycle/pedestrian overcrossing of U.S. 101, a freeway off‐ramp realignment at Shoreline Boulevard, a Shoreline Boulevard reversible bus lane, Plymouth Street construction and Shoreline Boulevard bus lane extension, Shoreline Sailing Lake improvements, and Police/Fire training and classroom facility. These bonds were awarded an A+
underlying credit rating by S&P in 2018.
The 2022 Revenue Bonds were issued to refund the 2011 Revenue Bonds, which were issued to refund the 1996 Tax Allocation Bonds (which were originally issued to fund the acquisition of certain land from
the City and to fund road, water, sewer, and other public improvements) and to fund the construction of Fire Station No. 5 Permanente Creek Trail improvements, and the Athletic Field projects, and to fund costs of issuance. The refunding generated a net present value savings of $1.1 million, or 5.25% of refunded principal. Annual cashflow savings will average approximately $31,700 in 2023 through 2029 and increase to $1.8 million in 2040. The Shoreline Community used a private placement instead of a public bond sale for the refunding in order to shorten the time to market in a rising interest rate envi
ronment. The 2022 Revenue Bonds are secured by tax increment revenues, derived from the increases in the assessed valuation of taxable property within Shoreline Community’s North Bayshore Area Plan above its 1977‐78 base value year. The 2022 Revenue Bonds were issued on parity to the outstanding 2018 Revenue Bonds.
Type of In
debtedness
Maturity
Interest
Rates
Authorized
and Issued
Outstanding
as of
June 30, 2023
2018 Revenue Bonds(1) 2031 or 2048 3.36%‐5.0% $63,800 $62,880 2022 Revenue Bonds 2039 4.83% $21,565 $21,565
(1)
2018 Revenue Bonds Maturity Interest Rates Authorized and Issued
Series A (Tax‐Exempt) 2048 5% 53,485
Series B (Federally Taxable) 2031 3.36%‐4.24% 10,315
Total long‐term debt outstanding is $95.5 million.
Annual debt service payments by entity for Fiscal Years 2021‐22 Audited, 2022‐23 Adopted and 2023‐24 Recommended can be found on the following pages.
Annual Debt Service Payments by Entity
2021‐22 2022 ‐23 2023 ‐24
AUDITED ADOPTED RECOM.
CITY OF MOUNTAIN VIEW
2004 Water Revenue Bonds
Principal $ 440,000 460,000 480,000
Interest 185,383 170,700 150,575
Total 2004 Water Revenue Bonds 625,383 630,700 630,575
2018 Wastewater Bank Loan
Principal 560,000 579,000 599,000
Interest 290,718 273,152 253,361
Total 2018 Wastewater Bank Loan 850,718 852,152 852,361 TOTAL City of Mountain View $ 1,476,101 1,482,852 1,482,936 SHORELINE REGIONAL PARK COMMUNITY
2011 Revenue Bonds (Refinanced FY 2022‐23)
Principal $ 2,085,000 695,000 0
Interest 1,254,497 1,185,457 0
Total 2011 Revenue Bonds 3,339,497 1,880,457 0
2018 Revenue Bonds
Principal 0 920,000 950,000
Interest 3,078,700 3,063,481 3,033,324
Total 2018 Revenue Bonds 3,078,700 3,983,481 3,983,324
2022 Refunding Revenue Bonds
Principal 0 0 1,145,000
Interest 0 0 1,018,938
Total 2022 Refund Bonds 0 0 2,163,938
TOTAL Shoreline Regional Park Community $ 6,418,197 5,863,938 6,147,262 TOTAL DEBT SERVICE REQUIREMENTS $ 7,894,298 7,346,790 7,630,198 Note: Interest payment includes trustee fees, if applicable. 7‐98
FISCAL YEAR 2023‐24
Budget Preparation and Review Process
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Developing the City’s budget is the process of allocating resources to attain goals and objectives set by City Council and management. The process is constantly evolving to align with public interest and needs, and best practices.
The budget contains the appropriations and financing for all City operating and capital budgets.
The Budget Review Team
, which consists of staff in the City Manager’s Office and Finance and Administrative Services Department, work to develop a budget calendar and provide an overview of the process to all departments in October/November of each fiscal year. In November of each fiscal year, all City departments perform a detailed revie w of their current budgets, goals, and accomplishments and begin preparation of their budget proposals for the upcoming fiscal year, which are submitted in January.
In February, the City Council receives an update on the current fiscal year budget and a preliminary revenue and expenditure forecast. Also in February, budget requests are reviewed by the Budg
et Review Team, in collaboration with each department. From February through May, the Budget Review Team works with departments to review, refine, and modify goals, accomplishments, initiatives, and projects to support City Council Strategic Priorities. This information is included in the Recommended Budget that is presented to the City Council during the budget study session in early June. Any requested modifications to the Recommended Budget are included in the budget that is adopt
ed later in June and becomes the Adopted Budget.
Below is a condensed timeline for the entire Fiscal Year 2023‐24 budget process:
November 2022 –
January 2023
Departments prepare and submit the following for the upcoming fiscal year:
(1) budget transmittal letter, no
n‐discretionary increases, discretionary
increases, and limited‐period requests to the Budget Review Team; (2) reclassification requests to Human Resources and then to the Budget Review Team;
(3) capital outlay and equipment re placement requests to the Capital Outlay Review Committee;
(4) new and modified performance measure proposals and current fiscal year 6 month actuals;
(5) department goals work plan update and new department goals.
December 2022
January 2023
The Capital Outlay Review Committee meets with each department and reviews their capital requests.
Departments develop an
d submit preliminary departmental goals.
FISCAL YEAR 2023‐24
Budget Preparation and Review Process
(Continued)
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February 2023 The City Manager and Budget Review Team meet with each department to review budget submittals, including capital outlay, department goals and fees.
February 28, 2023 Fiscal Year 2022‐23 Midyear Budget Update Report. Initial forecast for upcoming fiscal year prepared and presented to City Council.*
April 3, 2023 City Council study session#1 for presentation an d discussion of Proposed Fiscal Year 2023‐24, Capital Improvement Program.*
February – May
2023
Budget Review Team works with departments and the City Manager’s office to review, refine, and modify goals/initiatives/projects to support City Council Strategic Priorities.
March – May 2023
Five‐Year Financial Fo recast updated for upcoming fiscal year. A 5‐year financial forecast is prepared annually and a longer range 10‐Year Financial Forecast is prepared periodically.
May 9, 2023 City Council study session#2 for presentation and discussion of Proposed Fiscal Year 2023‐24 Capital Improvement Program.*
June 13, 2023 City Council Public Hearin g for presentation and discussion of the Fiscal Year 2023‐24 Recommended Budget. *
June 27, 2023 Proposition 218 public hearing.*
Public hearing and adoption of Fiscal Year 2023‐24 budgets, appropriations limit, fee modification (including utility rates), and adoption of Fiscal Year 2023‐24 Capital Improvement Program.*
Septembe
r 2023
Adopted Budget is finalized and posted to the City’s website
This process complies with the procedures required in the City Charter for adoption of the annual budget specifying the annual City budget must be adopted prior to July 1, the beginning of each fiscal year.
* The public has the opportunity to comme
nt during study sessions and public hearings.
Financial and Budgetary Policies
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The adopted Financial and Budgetary Policy A‐11 can be found on the City’s Website at the following link and following the below additional information not included in the policy. http://laserfiche.mountainview.gov/WebLink/0/doc/220277/Page1.aspx
Budget Policies:
All governmental fund‐type annual budgets are presented on a modified accrual basis consistent with the general purpose financial statements prepared in accordance with generally accepted accounting principles. Pursuant to Council‐adopted financial and budgetary policies, budgets are approved at the fund and department level (legal level of control) and may not be exceeded without City Council approval. Transfers and adjustments between funds, departments or capital projects must be submitted to the City Council for approval. The City Charter requires approv al by five votes of the seven‐member City Council to amend the budget.
Budget Adjustments:
Budget adjustments are also required for grants and reimbursed services that were not anticipated or budgeted. Council Policy A‐10 “Authorization to Execute City Contracts and Agreements and Increase Certain Limited Appropriations” authorizes the Finance and Administrative Services Director and the City Manager to increase appropriations up to $20,000 and $100,000 (indexed to 2011 dollars), respectively, when outside grants or reim‐ bursement revenues have been received to offset expenditures that were not anticipated or budgeted. If the grant or reimbursement is not within the City Manager's level of authorization, a request for an appropriation increase must be submitted to the City Council for approval (five votes requ
ired).
Department heads are responsible for managing expenditures within their budget and assuring funds are only expended for properly authorized City expenses. Department heads are also responsible for expending funds consistent with the goals and objectives approved by the City Council.
Annual Comprehensive Financial Report (ACFR):
The City's ACFR is prepared in accordance with the requirements of Governmental Accounting Standards Board (GASB) Statement No. 34 and provides the government‐wide financial statements in addition to the fund financial statements. The accounting and financial reporting treatment applied to the fund financial statements is determined by the measurement focus of the individual fund.
Basis of Accounting:
Governmental fund types are accounted for using the modified accrual basis of accounting.
Revenues are recorded as received or accrued if they are both measurable and available to finance expenditures of the current period. Expenditures are recorded when the related fund liability is incurred, except for principal and interest on long‐term debt, which are recorded when paid.
Financial and Budgetary Policies
(Continued)
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Proprietary fund types are accounted for using the accrual basis of accounting wherein revenues, unbilled or billed, are recognized in the accounting period in which they are earned, and expenses are recognized in the period liabilities are incurred. For budgetary purposes, capital projects are appropriated for the estimated cost of the total project. These financial uses of funds are not refl
ected as expenses in the City's financial statements but are capitalized and depreciated in accordance with generally accepted accounting principles.
Cost Allocation Plan:
The City prepares a cost allocation plan, to identify the costs associated with providing certain services. These indirect charges, noted as General Fund Administration on the fund schedules, reimburses the General Operating Fund for services such as those provided by the City Manager, Human Resources, City Attorney, Payroll, Purchasing, Accounts Payable and Information Technology. The full cost allocation plan delineates the basis of allocation by department which may include the total
operating budget, the number of full‐time equivalent
positions per department, the number of work requests, square footage occupied, number of items processed, number of applicable devices, etc. The City also prepares a cost allocation plan
for the Water Fund similar to the General Fund plan.
Internal Service Funds:
The City also has six internal service funds that provide service to all major funds within the City and, in turn, charge these funds for the cost of providing services. Revenues received for providing services are noted as interfund service charges in the fund schedules.
CITY COUNCIL POLICY
SUBJECT: FINANCIAL AND BUDGETARY POLICY NO.: A-11
PURPOSE:
A comprehensive and consistent set of financial and budgetary policies provides a basis for sound financial planning, identifies appropriate directions for service level development, aids budgetary decision making , and serves as an overall framework to guide financial management and operations of the City of Mountain View (City).
This document incorporates existing adopted and informal policies. The formal adoption of financial policies allows for the consistent m anagement of the City ’s financial resources and avoids the possibility of inconsistent or conflicting policies. These policies will establish criteria to evaluate the City’s financial condition and to create a sound financial base for City operations.
A city’s adoption of financial policies also promotes public confidence and increases the city ’s credibility in the eyes of bond rating agencies and potential investors. Such policies also provide the resources to react to potential financial emergencies in a prudent manner.
While these City Council -adopted policies will be amended periodically, the adoption of these policies will bring increased consistency to the management of the City’s financial resources while establishing criteria and fiscal goals.
Policies presented here address the following topics:
1. Budget Policies
2. Revenue Policies
3. Expenditure Policies
4. Reserve Policies
5. Capital Improvement Policies
6. Cash Management and Investment Policies
7. Accounting Policies
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8. Debt Management Policies
9. Risk Management Policies
POLICY:
1. Budget Policies
a. The adopted budget shall serve as the annual financial plan for the City. This financial plan shall include the goals and objectives set by the City Council and the level of services determined by the City Council.
b. A structurally balanced General Oper ating Fund budget will be adopted annually, whereby recurring operating expenditures shall not exceed recurring operating revenues.
c. A midyear budget status report will be presented to the City Council annually. d. A budget Study Session will be held a nnually to review the “Narrative Budget” prior to the submittal of the proposed operating budget to the City Council. e. The proposed budget shall be prepared by City staff and submitted to the City Council prior to the budget hearing each fiscal year.
f. The City Council shall adopt an annual operating budget before the first of July of each fiscal year.
g. The Finance and Administrative Services Director shall have authority to make minor corrections in compiling the adopted budget.
h. The City Manage r or his/her designee shall have discretion for budget adjustments within a fund and within a department’s operating budget. i. All budget adjustments between funds or departments shall be submitted to the City Council for approval.
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j. Performance and workload measures which reflect the effectiveness, efficiency , or workload of departmental operations will be included in the annual budget. The budget should include comparisons of actual performance to a target goal.
2. Revenue Policies
a. The development and maintenance of diversified and reliable revenue streams will be the primary revenue policy of the City. The City will focus its efforts to optimize existing revenue sources while periodically reviewing potential new revenue sources. b. Revenues for the General Operating Fund will be forecast for the upcoming budget year and the four subsequent fiscal years.
c. Revenues will be estimated conservatively using information provided by State and other governmental agencies, tr ending of historical information , and other relevant information.
d. Sources of revenues will be evaluated periodically to determine their applicability and relevance to City needs.
e. Fees and charges for services will be evaluated and, if necessary, ad justed annually.
The City’s objective in setting fees and charges for services is to achieve a reasonable level of cost recovery for services that are not provided to, or do not benefit, the community as a whole.
f. Periodic reviews or audits of signific ant revenue sources will be conducted to determine the accuracy of amounts paid and to monitor developments in the City ’s revenue base.
3. Expenditure Policies
a. City services and operations will be provided in an efficient manner with the objective of delivering the highest level of service possible at the lowest level of expenditure. b. Expenditures for the General Operating Fund will be forecast for the upcoming budget year and the four subsequent fiscal years.
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c. Expenditures will be estimated cons ervatively using information provided by State and other governmental agencies, trending of historical information , and other relevant information.
d. A good internal control structure assuring that only properly authorized expenditures are made will be maintained.
e. Expenditures will be controlled at the fund and department level and will not exceed appropriations without City Council authorization. Appropriations lapse at the end of the fiscal year to the extent that they have not been expended or encumbered. f. Obligations of the City will be recognized when incurred. Encumbrances will be used for outstanding commitments. Encumbrances outstanding at year end will be carried over to the next fiscal year and are automatically reappropr iated for inclusion in the next fiscal year’s budget.
4. Reserve Policies
The following is a list of reserves currently in place at the time these policies were adopted.
City Council has the authority to add or remove reserves as needed at their discret ion.
Some reserves are only needed for a short period of time. This list will be updated each time the policies are updated. Reserves that affect the financial stability and credit worthiness of the City, such as the General Fund Reserve, will be maintained to the degree financial stability and credit worthiness are unaffected to the greatest extent possible. a. The General Fund Reserve, to be funded at a level between 20.0 percent to 25 .0 percent of General Operating Fund budgeted expenditures, net of budget savings, shall be used: (1) for City Council-approved expenditures not appropriated during the annual budget process; (2) to cover unanticipated revenue shortfalls; (3) in situations of extreme physical or financial emergency (with the approval of the City Council); (4) to generate ongoing investment earnings; and (5) as a funding source for interfund loans and other loans or advances from the General Fund as approved by City Council.
Such loans and advances should accrue interest earnings for the General Operating Fund and include principal repayment to the extent possible. b. The General Fund Budget Contingency Reserve shall be used to provide one-time financial resources during uncertain economic conditions. This reserve may be used for such things as the transitioning of positions to be eliminated, the phasing out of 7-106
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certain expenditures, smoothing of employee benefit changes , or anticipated or unanticipated revenue declines, as approved by City Council. c. The General Fund Earned Lease Revenue Reserve shall be used to accumulate the rent from the ground lease of a portion of the City’s Charleston East property to Google Inc. (Google). Google prepaid $30.0 million as rent for the initial approximately 52- year lease term. The intent is for this reserve to accumulate the rent, as it is earned, so that the $30.0 million principal balance will b e available at the end of the initial lease term.
d. The General Fund Transportation Reserve shall be used for the purpose of major priority transportation projects to mitigate traffic congestion, improve infrastructure, and meet the needs of the City, as authorized by the City Council. e. The General Fund Capital Improvement Reserve, to be funded with a goal of a minimum balance of $5,000,000, shall be used for the funding of unanticipated priority capital improvement projects authorized by the City Council. To the extent possible, General Operating Fund carryovers remaining from the end of the fiscal year, not designated for other reserve purposes, may be applied to this Reserve. f. The General Fund Open Space Acquisition Reserve shall be used for the purpose of acquiring open space to meet the needs of the City and as authorized by the City Council. Proceeds fr om excess City -owned properties shall fund this Reserve as directed by City Council.
g. The General Fund Strategic Property Acquisition Reserve shall be used for the purpose of setting aside specific funds for the City to use for the acquisition of strategic property(ies).
h. The General Fund Property Management Reserve shall be used to provide a source of funds for obligations which could arise from the City ’s leasing of property, including legal services, certain responsibilities identified in land leases, environmental testing, or other costs normally incurred by a lessor.
i. The Graham S ite Maintenance Reserve shall be used to fund the maintenance obligations, per the agreement with the school district, of the Graham Sports Complex, including the playing field at Graham Middle School beneath which the City has a reservoir.
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j. The Compensated Absences Reserve shall fund the disbursements of terminated or retired employees for accrued vacation and sick leave or other accrued leave a s applicable. This Reserve shall be funded at a minimum of 80.0 percent of the accrued liabilities of the City for compensated absences such as vacation and vested sick leave. k. The Equipment Replacement Reserve shall be maintained to fund the replacement of capital equipment. The financial objectives of this fund is to permit the budgeting of level annual amounts for capital equipment replacement while utilizing this fund ’s reserves to absorb the cash flow variations caused by the timing of asset replacements. Major categories of capital assets ( e.g., vehicles, information technology equipment, Police and Fire radios, CAD/RMS system hardware and Communications Center furniture and equipment , etc.) are included in this Reserve.
Appropriations for this fund will be requested in the annual budget. It is policy direction that capital assets not be replaced before the end of their useful life unless justified by operating necessity.
l. The Workers ’ Compensation Self-Insurance Reserve shall be maintained a t a level deemed adequate to meet projected liabilities as determined by an actuarial valuation to be conducted at least once every three years. This reserve may also be used for the backfill of public safety positions out on Workers’ Compensation up to Two Hundred Thousand Dollars ($200,000) annually. In addition to projected liabilities, the reserve balance shall include at a minimum the provision for two catastrophic losses at the City’s current level of self-insured retention. m. The Liability Self-Insurance Reserve shall be maintained at a minimum level of $2 .0 million plus an amount deemed appropriate to cover expected claim settlements for the current fiscal year.
n. The Unemployment Self-Insurance Reserve will be reviewed annually and maintained at a level adequate to meet estimated unemployment liabilities. o. The Employee Benefits Plan (Prescription/Vision) Reserve will be reviewed annually and maintained at a level adequate to meet estimated benefit liabilities. p. The Retirees’ Health Insurance Program Reserve will be accounted for in accordance with Generally Accepted Accounting Principles (GAAP) which includes a periodic actuarial evaluation of the City’s liability and for each fund to contribute, to the extent 7-108
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possible, its Annual Required Contribution (ARC). In addition, to the extent possible, payments toward the Unfunded Actuarial Accrued Liability (UAAL) shall be made. This Reserve may be held with a third-party trustee for the benefit of the retirees. q. The Shoreline Regional Park Community shall maintain reserves as follows:
(1) General Reserve shall be maintained at 25 percent of operating expenditures. (2) Sea Level Rise Reserve shall be incrementally increased to accumulate approximately $30 million in funds for projects identified in the Shoreline Sea Level Rise Study.
(3) Landfill Reserve shall be incrementally increased to accumulate funds to rebuild the landfill system. The Landfill Master Plan identified a need for a $12 million reserve to rebuild the landfill system in case of a catastrophic event. r. The Water Fund Reserve shall be maintained as follows:
(1) Minimum 10 percent of operating budget for emergencies. (2) Minimum 5 percent of operating budget for contingencies. (3) Goal of 10 percent of operating budget for rate stabilization. (4) Goal for capital improvements which averages the amount budgeted for annual maintenance capital improvement projects over the prior three to five fiscal years.
The purpose of the rate stabilization funds is to buffer any significant changes in revenues or expenses. Use of the rate stabilization funds is allowed to gradually or incrementally change rates in any fiscal year to lessen the impact of an otherwise significant rate change. The funds are to be adjusted in following fiscal years to meet the 10 percent guideline.
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s. The Wastewater Fund Reserve shall be maintained as follows:
(1) Minimum 10 percent of operating budget for emergencies. (2) Minimum 5 percent of operating budget for contingencies. (3) Goal of 10 percent of operating budget for rate stabilization. (4) Goal for capital improvements which averages the amount budgeted for annual maintenance capital improvement projects over the prior three to five fiscal years.
The purpose of the rate stabilization funds is to buffer any significant changes in revenues or expenses. Use of the rate stabilization funds is allowed to gradually or incrementally change rates in any fiscal year to lessen the impact of an otherwise significant rate change. The funds are to be adjusted in following fiscal years to meet the 10 percent guideline.
t. The Solid Waste Fund Reserve shall be maintained as follows:
(1) Minimum 10 percent of operating budget for emergencies. (2) Minimum 5 percent of operating budget for contingencies. (3) Goal of 10 percent of operating budget for rate stabilization. (4) Required Financial Assurance Mechanisms (FAMs) if applicable.
The purpose of the rate stabilization funds is to buffer any significant changes in revenues or expenses. Use of the rate stabilization funds is allowed to gradually or incrementally change rates in any fiscal year to lessen the impact of an otherwise significant rate change. The funds are to be adjusted in following fiscal years to meet the 10 percent guideline.
5. Capital Improvement Policies
a. A five-year comprehensive Capital Improvement Program (CIP), identifying proposed major construction projects, capital equipment outlays, land acquisition , and other 7-110
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capital improvement expenditures, and providing an analysis of the estimated funding available and necessary to fund these projects, shall be p repared biennially and presented to the City Council for approval. In the years when a five -year CIP is not prepared, capital projects for a single year will be presented to City Council for approval.
b. The CIP shall identify all proposed projects to be initiated during the five-year period. c. The first year of the CIP and single-year capital projects shall be appropriated with the annual budget. The appropriations for each project are ongoing until project completion, project cancellation, or amendment.
d. The first year of the CIP and single -year capital projects shall only include those projects which can reasonably be accomplished or substantially started within the fiscal year.
e. Recurring annual projects shall be closed out at th e end of the fiscal year or as soon as all related expenditures have been paid.
f. Capital projects will be reviewed on an annual basis for amendments or potential closure/cancellation.
g. A list of unscheduled projects (projects not included in the five -year period) will be identified in the CIP as an indication of potential future projects. h. Future potential ongoing operating costs associated with a project will be identified with the project in the CIP.
6. Cash Management and Investment Policies
a. The City will follow modern cash management practices that require active revenue oversight, prompt collection, deposit , and investment of all funds and cash flow management which maximizes the amount of invested cash balanced with the timely payment of obligations.
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b. The City will invest all funds in accordance with the City Council Investment Policy B- 2 (Investment Policy) based on the following criteria:
(1) Safety of investment.
(2) Maintenance of sufficient liquidity to meet cash flow needs. (3) Attainment of a market rate of return consistent with the requirements of the Investment Policy.
c. The City shall conduct all of its investment activities in accordance with the California Government Code Section 53600 and the Investment Policy. d. The Investment Policy shall be updated as necessary and approved by the City Council. e. A complete report on the City ’s investment portfolio shall be presented to the City Council on a regular basis.
f. A cash flow analysis shall be prepared on a monthl y basis in order to estimate the amount of funds available for investment.
7. Accounting Policies
a. A financial accounting system adequate to provide management information and meet reporting requirements shall be maintained.
b. A system of effective internal controls will be maintained that assures only properly authorized expenditures, recordings of financial transactions, and accounting entries are executed.
c. Financial reports shall be prepared and presented to the City Council on a reg ular basis.
d. The City’s financial records will be audited annually by an independent accounting firm as required by the City Charter.
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e. A Comprehensive Annual Financial Report (CAFR) shall be prepared each year within six months of the close of the previous fiscal year. The CAFR will be presented to the City Council in a Study Session in accordance with Council Policy B-6. f. The CAFR shall be prepared in accordance with generally accepted accounting principles applicable to local governments.
g. The “Management Letter” presented by the City ’s independent accounting firm will be presented, with City staff’s comments if applicable, to the City Council.
8. Debt Management Policies
These Debt Management Policies are the debt management policies for the City of Mountain View, Mountain View Shoreline Regional Park Community, City of Mountain View Capital Improvement Financing Authority , and any other entity for which the City Council acts as legislative body, and the term “City” shall refer to each of such entities.
When used in these Debt Management Policies, “debt” refers to all forms of indebtedness and financing lease obligations.
These Debt Management Policies are intended to comply with California Government Code Section 8855 (i).
a. Long-term borrowing will be restricted to the funding of capital improvement projects and equipment. The use of long -term borrowing for ongoing operations shall be avoided.
b. Short-term debt may be issued to provide financing for the City’s operational cash flows in order to maintain a steady and even cash flow balance. Short-term debt may also be used to finance short -lived capital projects; for example, the City may undertake lease-purchase financing for equipment.
c. The City may also find it beneficial to issue debt on behalf of other governmental agencies or private third parties in order to further the public purposes of the City. In such cases, the City shall take reasonab le steps to confirm the financial feasibility of the project to be financed and the financial solvency of any borrower and that the issuance of such debt is consistent with the policies set forth herein. 7-113
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d. The term of the debt shall not exceed the expect ed useful life of the capital improvement project or equipment.
e. Debt obligations will be met in a timely and efficient manner. f. The City will comply with all debt covenants.
g. Good communications with bond rating agencies about its financial condi tion will be maintained.
h. The City will not exceed its legal debt margin limit of 15 percent of assessed value of property within the City limits.
i. Refunding techniques will be used where appropriate to allow for the restructuring of its current outstanding debt to remove or change restrictive covenants, and/or to reduce annual debt service in an amount sufficient to justify the costs of the refunding/reissuance.
j. The City will comply with the postissuance policies and procedures specified in the tax certificate for any tax-exempt debt.
k. Types of Debt : The following types of debt are allowable under these Debt Management Policies:
• General obligation bonds
• Bond or grant anticipation notes
• Lease revenue bonds, certificates of participation, and lease -purchase transactions
• Other revenue bonds and certificates of participation • Tax and revenue anticipation notes
• Land-secured financings, such as special tax revenue bonds issued under the Mello-Roos Community Facilities Act of 1982, as amended, and limited obligation bonds issued under applicable assessment statutes 7-114
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• Tax increment financing to the extent permitted under State law • Conduit financings, such as financings for affordable rental housing and qualified 501(c)(3) organizations
The City may, from time to time, find that other forms of debt would be beneficial to further its public purposes and may approve such debt without an amendment of these Debt Management Policies.
Debt shall be issued as fixed-rate debt unless the City makes a specific determination that a variable rate issue would be beneficial to the City in a specific circumstance. l. Relationship of Debt to Capital Improvement Program and Budget The City is committed to long-term capital planning. The City intends to issue debt for the purposes stated in these Debt Management Policies and to implement policy decisions incorporated in the City’s capital budget and the capital improvement plan.
The City shall integrate its debt issuances with the goals of its capital improvement program by timing the issuance of debt to ensure that projects are available when needed in furtherance of the City’s public purposes.
The City shall seek to issue debt in a timely manner to avoid having to make unplanned expenditures for capital improvements or equipment from its General Fund. m. Policy Goals Related to Planning Goals and Objectives The City intends to issue debt for the purposes stated in these Debt Management Policies, General Plan, Precise Plans , and other planning policy documents and to implement policy decisions incorporated in the City’s Capital Improvement Program and annual operating budget.
n. Internal Control Procedures
It is the policy of the City to ensure that proceeds of debt are spent only on lawful and intended uses. Whenever reasonably possible, proceeds of debt will be held by a third-party trustee and the City will submit written requisitions for such proceeds. The 7-115
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City will submit a requ isition only after obtaining the signature of the Finance and Administrative Services Director . In those cases where it is not reasonably possible for the proceeds of debt to be held by a third -party trustee, the Finance and Administrative Services Director shall retain records of all expenditures of proceeds.
The Finance and Administrative Services Director shall retain records of expenditures for the period ending on the later of : (a) the final payment of the debt ; and (b) the period specified in the tax certificate for tax-exempt debt. o. Disclosure Policies and Procedures
(1) These Disclosure Policies and Procedures are intended to ensure that the City is in compliance with all applicable Federal and State securities laws. (2) Review of Official Statements.
(a) The Finance and Administrative Services Director of the City shall review any Official Statement prepared in connection with any debt issuance by the City in order to ensure that there are no misstatements or omissions of material information in any sections that contain descriptions of information prepared by the City.
(b) In connection with its review of the Official Statement, the Finance and Administrative Services Director shall consult with third parties, including outside professionals assisting the City, and all members of City staff, to the extent that the Finance and Administrative Services Director concludes they should be consulted so that the Official Statement will include all “material” information (as defined for purposes of Federal securities law). (c) As part of the review process, the Finance and Administrative Services Director shall submit all Official Statements to the City Council for approval. The cover letter used by the Finance and Administrative Services Director to submit the Official Statements shall briefly summarize the responsibilities of the City Council under Federal securities laws and identify the key sections of the Official Statement.
(d) The approval of an Official Statement by the City Counci l shall be placed on the agenda as a new business matter and shall not be approved as a consent item. The City Council shall undertake such review as deemed 7-116
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necessary by the City Council, following consultation with the Finance and Administrative Services Director, to fulfill the City Council’s responsibilities under applicable Federal and State securities laws. In this regard, the Finance and Administrative Services Director shall consult with the City’s Disclosure Counsel to the extent the Finance and Administrative Services Director considers appropriate.
(3) Continuing Disclosure.
(a) Under the continuing disclosure undertakings that the City has entered into in connection with its debt offerings, the City is required each year to file annual reports with the Municipal Securities Rulemaking Board’s Electronic Municipal Market Access (“EMMA”) system in accordance with such undertakings. Such annual reports are required to include certain updated financial and operating information, and the City ’s audited financial statements.
(b) The City is also required under its continuing disclosure undertakings to file notices of certain events with EMMA.
(c) The Finance and Administrative Services Director is responsible for establishing a system (whic h may involve the retention or one or more consultants) by which:
1.) The City will make the annual filings required by its continuing disclosure undertakings on a complete and timely basis; and
2.) The City will file notices of enumerated events on a timely basis. (4) Whenever the City makes statements or releases information relating to its finances to the public that are reasonably expected to reach investors and the trading markets, the City is obligated to ensure that such statements and information are complete, true, and accurate in all material respects. 7-117
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(5) Training.
(a) The Finance and Administrative Services Director shall ensure that the members of the City staff involved in the initial or continuing disclosure process and the City Counci l are properly trained to understand and perform their responsibilities.
(b) The Finance and Administrative Services Director shall arrange for disclosure training sessions conducted by the City’s Disclosure Counsel .
Such training sessions shall include education on these Disclosure Policies and Procedures, the City’s disclosure obligations under applicable Federal and State securities laws, and the disclosure responsibilities and potential liabilities of members of the City’s staff and members of the Cit y Council.
Such training sessions may be conducted using a recorded presentation.
9. Risk Management Policies
a. The City will maintain an appropriate level of funding or insurance coverage for exposure to risks of financial loss through self-insurance, partial self -insurance, commercial insurance , or pooled insurance with other agencies, whichever form is the most cost-effective in the long term. If self-insuring, stop loss insurance or pooled insurance should be acquired in order to minimize the amount of self -insured retention, or financial responsibility, at the lowest level that is cost effective. The form of insurance employed for different risks shall be periodically evaluated. b. City property shall be appropriately insured or self-insured to cover the City ’s losses through theft, destruction, fire, and other insurable perils. c. All liability-type losses and claims that occur with predictable frequency and which will not have a significant adverse impact on the City’s financial position shall be self- insured to an appropriate level.
d. An annual analysis shall be made of all insurance and self -insurance to monitor and compare costs.
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CITY COUNCIL POLICY
SUBJECT: FINANCIAL AND BUDGETARY POLICY NO.: A-11
e. The City shall be self-insured for unemployment benefits. f. Workers’ Compensation shall be insured or self -insured to an appropriate level and the program carried out according to State laws with the intent to care for the injured and preclude abuse to the extent allowable by law.
Revised: June 12, 2018 Resolution No.18220
Revised: June 13, 2017, Resolution No. 18147
Revised: March 27, 2007, Resolution No. 17191
Effective Date: December 13, 1976, Resolution No. 11280
PJK/CNL POL
A11-546CP
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SHORELINE
REGIONAL PARK
COMMUNITY
8-1
Mountain View Shoreline Regional Park Community Special District
Shoreline Community Legislation, Governance, and Obligations
The Mountain View Shoreline Regional Park Community (Shoreline Community) Special District was formed in 1969 pursuant to Chapter 1109 of the 1969 Regular Session Laws of the California Legislature, known as the Shoreline Regional Park Community Act (the Act). In cooperation with the County of Santa Clara (County) and the United States Department of the Interior, the Act also designated approximately 544 acres within the Shoreline Community to be utilized as a regional park and recreation facility. An express purpose of the Act is to provide a governmental agency to own, operate, and administer the park known as Shoreline at Mountain View (the Park). This action was taken in recognition of the critical shortage of high-density, intensive recreation land in the San Francisco -Oakland and San Jose urban areas and the need to preserve wildlife and marine life habitats and open space in the San Francisco Bay tide and marsh lands. The Park was ultimately established in 1983 on 750 acres.
The Act further stipulates that the Shoreline Community is created to:
a. Contribute to better living conditions through improved overall community design;
b. Make substantial contributions to the sound and economic growth of the area;
c. Provide needed additions to the general housing supply;
d. Provide opportunities for innovation in housing and community development technology and land use planning;
e. Enlarge housing, employment, and investment opportunities;
f. Encourage a diversified local homebuilding industry; and
g. Provide a suitable environment to a significant public recreational facility, which is the Park.
In addition, the City of Mountain View , acting in its fiduciary capacity as the Shoreline Regional Park Community, is charged with the administration and management of 439 acres of buried refuse within a 650 -acre closed regulated landfill in and around the Shoreline Community . The City is required to maintain the landfill and mitigate environmental hazards until the landfill is no longer a threat to human health, safety, and the environment. It is currently estimated that the remaining maintenance period is 30 years. The total estimated cost of remaining capital projects is $19 million.
The Shoreline Community is a low -lying area that is currently subject to flooding due to stormwater runoff and high tides . As such, the City has developed a program of sea level rise 8-2
capital improvement projects in response to the existing and anticipated future flood vulnerability at the northern part of the City, including areas south of U.S. 101. The 2021 Shoreline Sea Level Rise Study identified sea level rise projects costing $122 million in year- of-construction dollars.
To accomplish the intent of the Shoreline Community State Legislation, related to the development of needed housing, significant infrastructure improvements will be required in the Shoreline Community. To guide the land-use and development decision-making process of the Shoreline Community, the North Bayshore Precise Plan (Precise Plan) was adopted. The Precise Plan envisions the creation of complete neighborhoods and encourages blending residential, commercial, and office uses with services, open space , and transportation options for residents and area employees. Priority projects include the development of active transportation to convey pedestrians and bicyclists to and through the area and street improvements to eliminate bottlenecks and increase roadway efficiency. The North Bayshore Circulation Study, completed in 2021, estimated total cost for the 5-, 10-, and 20-year priority transportation improvements is approximately $487 million. Of this amount, $140 million is already funded , and $132 million is anticipated in impact fees and community benefits paid by developers. This leaves an unfunded balance of $215 million needed from the Shoreline Community.
Shoreline Community Revenues, Fund Structure, and Legal Obligations
In accordance with the Act, all tax revenues received by the Shoreline Community are deposited into a special fund and used to pay the principal of and interest on loans, advances, and ot her indebtedness of the Shoreline Community. The Act prescribes the powers of the Shoreline Community, including the construction and replacement of the infrastructure needed to serve the Shoreline Community , such as streets, curbs, gutters, parking lots, sidewalks, water and sewer services, lighting, waste disposal, power and communications, housing, and levees as well as operations and maintenance of Shoreline at Mountain View.
The Shoreline Community is a separate legal entity with its own budget and financial statements but is considered a blended component unit of the City, and financial activities are reported with the City’s financial documents . A separate budget for the Sh oreline Community is adopted by the Board of the Shoreline Community.
The primary source of revenues for the Shoreline Community is property taxes . The assessed value of taxable property within the Shoreline Community was frozen in 1977 at $33.9 million.
The revenue generated from the Shoreline Community is a 1.0% levy assessed on the incremental taxable value of real and personal property located within the Shoreline Community. The assessed value of secured real property that does not experience a change in ownership or is not subject to new construction is adjusted annually at a rate not to exceed the California Consumer Price Index (CCPI) or 2.0 %, whichever is lower. However, if a property changes ownership, it is reassessed at the current market value, and new construction is initially valued at the cost of the construction. Unsecured tax on personal property, such as computers and other equipment, is assessed on the value of the property as reported annually to the County by the owning business. 8-3
The Shoreline Community has established the following primary i nitial funds and may create additional funds and change the fund structure from time to time as it deems necessary to effect the purposes of the Act.
Shoreline Regional Park Community Special Fund : In accordance with the Act, all tax revenues received by the Shoreline Community will be deposited into a special fund called the Shoreline Regional Park Community Special Fund (Special Fund). The moneys in the Special Fund will be used to pay the princip al of and interest on loans, advances, or other indebtedness of the Shoreline Community.
Shoreline Regional Park Community Fund : The Shoreline Regional Park Community Fund (Shoreline Community Fund) shall serve as the Shoreline Community Administrative F und per Section 107 of the Act. Moneys may be transferred from the Special Fund for deposit into the Shoreline Community Fund to pay the administrative expenses and overhead of the Shoreline Community.
In addition to the initial primary funds, the Shoreline Community has established debt service funds associated with the 2018 and 2022 Revenue Bonds , as described in the Shoreline Community Outstanding Bond Obligations section.
In addition to the aforementioned fund structure, the following reserves have been established in accordance with the intent of Sections 43, 49, 52, and 107 of the Act. The reserves may be maintained in the Shoreline Community Fund, and the funding policies described below may be revised following future studies or in response to governmental regulations.
General Reserve : The General Reserve must be equal to twenty -five percent (25%) of the Shoreline Community’s operating expenditures. The purpose of the reserve is to cover three (3) months of operating expenses for the coming fiscal year in advance of annual property tax distributions and to cover any unanticipated expenditures, revenue shortfalls, situations of extreme physical or financial emergency, and advances from the City.
Sea Level Rise Reserve : The City and the Shoreline Community approved the creation of a Sea Level Rise Reserve, which was established in Fiscal Year 2018-19. The Shoreline Community is to contribute $3 million annually to this reserve until approximately $30 million in funds is accumulated for projects identified in sea level rise studies.
Landfill Reserve: In Fiscal Year 2013 -14, the Shoreline Community and the City approved the creation of the Shoreline Community Landfill Reserve. The Shoreline Community Landfill Reserve was established for the future funding requirements for the operation and maintenance of the Shoreline landfills through 2042. The reserve was established at $12 million to be funded in $1 million increments annually.
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Site Contamination Reserve : In Fiscal Year 2021 -22, the Shoreline Community and the City approved the creation of the Sh oreline Community Site Contamination Reser ve. The Shoreline Community Site Contamination Reserve was established to pay future obligations related to site contamination.
It is anticipated that additional reserves will be needed to provide for increased m itigation and inflation as the Sea Level Rise Study and Landfill Master Plan are periodically updated.
Shoreline Community Fiscal Year 2023-24 Finances
For Fiscal Year 2023-24, operating revenues are projected at $68.2 million, $9.5 million higher than the Fiscal Year 2022-23 Adopted. This is primarily due to higher property tax revenues . It is important to note that Assessed Value in the Shoreline Community can be significantly impacted by economic conditions. Operating expenditures are recommended at $37.8 million, $2.5 million higher than Fiscal Year 20 22-23 Adopted, primarily due to payments to the County and school districts increasing by $1.6 million. Ongoing changes of $72,000 are included as well as limited-period expenditures of $ 226,000. In addition, there is a $ 55,000 transfer to the Compensated Absences Reserve, a CalPERS contribution of $71,000 proportionate to the General Operating Fund share, and capital projects of $22.1 million, of which $14.6 million is funded from the Development Impact Fee and $1.5 million is funded from the Sea Level Rise Reserve.
The General Reserve, based on 25.0 % of operating expenditures (similar to other reserves) net of intergovernmental payments, is $5.6 million; a new Site Contamination Reserve for expected clean-up obligations is $5.0 million ; the Landfill Reserve is increasing from $ 11.0 million to $12.0 million (incrementally increased in case of a catastrophic event); the Sea Level Rise Reserve is increasing $3.0 million ( as part of a plan to fund $3.0 million annually for 10 years ); and the Development Impact Fee Reserve is estimated at $ 212,000. After meeting policy reserve requirements, the remaining ending balance available is projected to be $57.6 million. It should be noted that remaining reserve balance s are obligated for current and future funding requirements of the Shoreline Community referenced in the prior section.
Under the Act, all local taxing agencies receive their proportional share of property taxes from the frozen base. Subsequent agreements between the Shoreline Community, Mountain View Whisman School District (MVWSD), and Mountain View Los Altos Union High School District (MVLAUHSD) and between the Shoreline Community and the County of Santa Clara have provided for additional payments from the Shoreline Community and are discussed below.
School District and County Agreements
On June 30, 2013, the Shorelin e Community entered into an Education Enhancement Reserve Joint Powers Agreement ( EER Agreement) with the districts, effective July 1, 2013, for a period of 10 years, superseding prior agreements dating back to the first such agreement in 200 6. The purpose of the EER Agreement is to create a n Education Enhancement Reserve in which funds provided by the Shoreline Community are used to enhance the educational and technology 8-5
capacity of students in the districts, which will contribute to the availability of a local technology workforce to further the objectives of the Shoreline Community. The EER Agreement provides for minimum annual payments, which commenced with the fiscal year ended June 30, 2014, and have increased annually based on the growth in property tax revenues in the preceding fiscal year. For the fiscal year ended June 30, 2023, the Shoreline Community paid a total of $8.8 million in contributions to the districts.
Since the EER Agreement expires in June 2023, the Shoreline Community and school districts are currently negotiating a successor agreement which could alter future payments to the districts and impact the financial condition of this fund.
Pursuant to an agreement between the City, the Shoreline Community, and the County dated June 22, 2005, the Shoreline Community is annually obligated to pay the Count y from tax revenues an amount equal to the County’s total retirement tax override levies and pass-through an additional amount of taxes. For the fiscal year ended June 30, 2023 , $2.2 million and $2.7 million in retirement tax override levies and pass-through payments, respectively, were paid to the County.
Shoreline Community Outstanding Bond Obligations
The Act authorizes the Shoreline Community to issue bonds for any of its corporate purposes.
Any obligation of the Shoreline Community to make payments with tax revenues shall be subordinate to the payment of debt s ervice on bonds . As of June 30, 20 23, the Shoreline Community is anticipated to have the following debt obligations outstanding (dollars in thousands):
• The 2018 Revenue Bonds were issued to finance the costs of acquiring and constructing certain public improvements to Shoreline Boulevard and Plymouth Street , including a bicycle/pedestrian overcrossing of U.S. 101, a freeway off -ramp realignment at Shoreline Boulevard, a Shoreline Boulevard reversible bus lane, Plymouth Street construction and Shoreline Boulevard bus lane extension, Shoreline Sailing Lake improvements, and Police/Fire training and classroom facility. These bonds were awarded an “A+” underlying credit rating by S&P in 2018.
• The 2022 Revenue Bonds were issued to refund the 2011 Revenue Bonds, which were issued to refund the 1996 Tax Allocation Bonds (which were originally issued to fund the acquisition of certain land from the City and to fund road, water, sewer, and other public improvements) and to fund the construction of Fire S tation No. 5 Permanente Creek Trail improvements, the Athletic Field projects, and to fund costs of issuance . The refunding generated a net present value savings of $1.1 million, or 5.25% of refunded principal.
Annual cash-flow savings will average appro ximately $31,700 in 2023 through 2029 and increase to $1.8 million in 2040. The Shoreline Community used a private placement instead of a public bond sale for the refunding in order to shorten the time to market in a rising interest rate environment. The 2022 Revenue Bonds are secured by tax increment 8-6
revenues, derived from the increases in the assessed valuation of taxable property within the Shoreline Community’s North Bayshore Area Plan above its 1977 -78 base value year.
The 2022 Revenue Bonds were issued on parity to the outstanding 2018 Revenue Bonds.
Type of Indebtedness
Maturity
Interest
Rates
Authorized
and Issued
(in 000’s)
Outstanding
as of
June 30, 2023
(in 000’s)
2018 Revenue Bonds(1) 2031 or 2048 3.36% to 5.00% $63,800 $62,880 2022 Revenue Bonds 2039 4.83% $21,565 $21,565
___________________________________
(1) 2018 Revenue Bonds Maturity Interest Rates Authorized and Issued Series A (Tax-Exempt) 2048 5% 53,485
Series B (Federally Taxable) 2031 3.36% to 4.24% 10,315
It should be noted that, given the extensive outstanding infrastructure improvements necessary to fulfill the housing requirements and protect the Shoreline Community, additional bonding will be necessary in the future.
AT/6/FIN
574-06-13-23S
Audited Adopted Recom.
Actual Budget Estimated Budget
2021-22 2022-23 2022-23 2023-24
Revenues and Sources of Funds:
Pro
perty Taxes $ 55,485,910 56,777,200 61,312,500 64,557,300 Investment Earnings 1,573,472 1,462,000 2,374,897 3,272,100 Invest Earn on Dev Imp Fees 155,782 0 483,000 0
Rents & Leases 297,612 359,000 292,000 304,000
Development Impact Fees 14,427,765 0 0 0
Other Revenues 129,030 95,000 129,620 95,000
Capital Projects Refunds 58,757 0 0 0
Bond Proceeds and Interest 45,851 0 266,300 0
Total 72,174,179 58,693,200 64,858,317 68,228,400
Expenditures and Uses of Funds:
Operations 5,569,883 7,441,642 6,434,760 7,903,921
Intergovernmental Payments 13,142,649 13,768,000 14,212,668 15,382,000 Capital Projects 11,383,000 13,367,000 19,001,000 7,482,000 Capital Projects from Fees 2,790,000 0 385,000 14,627,000 Capital Projects from Bond Proceeds 733,000 0 0 0
General Fund Administration 7,879,000 7,957,800 7,957,800 8,037,400 Water Fund Administration 65,000 65,700 65,700 66,400
2011 Revenue Bonds 3,336,954 1,880,457 696,525 0
2018 Revenue Bonds 3,078,697 3,983,481 3,983,480 3,983,324 2022 Refund Bonds 0 0 199,638 2,163,938
Self Insurance 109,550 140,360 140,360 191,870
Transfer to Comp Absences Res 89,000 140,000 140,000 55,000 Transfer to Equip Replace Res 126,540 140,140 140,140 139,630 Total 48,303,273 48,884,580 53,357,071 60,032,483
Revenues and Sources Over (Under)
Expenditures and Uses 23,870,906 9,808,620 11,501,246 8,195,917 Beginning Balance, July 1 53,666,317 77,537,223 77,537,223 89,038,469 Reserve (5,400,000) (5,400,000) (5,400,000) (5,600,000) Site Contamination Reserve (5,000,000) (5,000,000) (5,000,000) (5,000,000) Reserve for Bond Proceeds (11,984) (11,984) (278,284) (278,284) Reserve for Landfill (10,000,000) (11,000,000) (11,000,000) (12,000,000) Reserve for Sea Level Rise (12,000,000) (15,000,000) (15,000,000) (16,500,000) Reserve for Dev Impact Fees (14,741,366) (14,741,366) (14,839,366) (212,366) Ending Balance, June 30 $ 30,383,873 36,192,493 37,520,819 57,643,736 The State legislature created the Shoreline Regional Park Community (Shoreline Community). Tax increment derived on the difference between the frozen base year value and the current fiscal year assessed value and other revenues generated from the activities of the Shoreline Community are to be utilized to develop and support the Shoreline Community and surrounding North Bayshore Area. Reserves are for general purposes, a catastrophic landfill event, funding sea level rise infrastructure improvements, and tracking of development impact fees.
Assessed values are as follows (in thousands):
Total Assessed Value Frozen Base Tax Increment Value
Actual 2021-22 $5,170,673 $33,888 $5,136,785
Actual 2022-23 $5,897,519 $33,888 $5,863,631
Recommended 2023-24 $6,231,573 $33,888 $6,197,685
SHORELINE REGIONAL PARK COMMUNITY FUND
Statement of Revenues, Expenditures and Balances
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GLOSSARY/
ACRONYMS
AND INDEX
Glossary/Acronyms
9-1
Accrual Basis of Accounting —A method of accounting tha t recognizes the financial effect of transactions, events and interfund activities when they occur, regardless of the timing of related cash flows.
Actual/Audited Actual—The amount of expenditures or revenues , as verified by the auditors, or positions for the fiscal year.
Actuarial Accrued Liability (AAL) —The amount calculated by an actuary related to an incurred liability.
Actuarially Determined Contribution (ADC) —Equal to the sum of the Normal Cost (NC) and Amortization of the Unfunded Actuarial Accru ed Liability (UAAL). Used when discussing the California Public Employees Retirement System ( CalPERS) and Retirees' Health Insurance Program. Developed on the same basis as the Annual Required Contribution (ARC) previously developed under GASB Statement No. 45.
ADA—Americans with Disabilities Act.
Adjusted—Adopted plus/minus any encumbrance carryovers, donations, grants, and midyear Council action.
Adopted—Formal action is taken by the City Council to set a plan, action or strategy, etc . for the fiscal year.
Annual Budget—The total budget for a given fiscal year as approved by City Council.
Appropriation—A legislative act authorizing the expenditure of a designated amount of public funds for a specific purpose.
ARPA—American Rescue Plan Act.
Assessed Value (AV)—A value established by the County Assessor which approximates fair - market value of real or personal property or fair- market value at the time of sale, change in ownership or completion of construction adjusted by the annual California Consume r Price Index not to exceed 2.0 percent annually. By State law, 100 percent of the property value is used for determining the basis for levying property taxes.
Audit—An official financial examination conducted by an independent ly licensed certified public accountant.
Balanced Budget—Revenues are equal to or greater than total expenditures.
Bonds—A legal promise to pay a sum of money on a specific date at a specified interest rate.
Glossary/Acronyms
(Continued)
9-2
Budget—A financial plan identifying projected revenues, planned expendit ures and levels of service.
Budget Adjustment—Any lawful change after the formal adoption of the budget.
CalPERS—California Public Employees Retirement System.
Capital Improvement Program or Project (CIP)—Capital projects such as City buildings, General Plan update, park renovations, etc. These projects are usually multi -year and , thus, extend beyond the annual budget. The CIPs are supported by a five -year expenditure plan detailing funding sources and expenditure amounts.
Capital Outlay (also referre d to as Capital Equipment) —Expenditures that result in the acquisition of assets with an estimated useful life of two or more years and a unit cost of $5,000 or more (account classification 56100s).
Capital Projects Fund— Used to account for financial reso urces for the construction or acquisition of major capital facilities (other than those financed by Enterprise Funds). For the annual budget, only the Capital Project Funds that have annual budgets are included.
Carryover Balance —The difference between a ctual General Operating Fund (GOF) revenues received and actual GOF expenditures (operating balance), plus any other GOF one -time revenues or expenditure savings in a given fiscal year.
CCPI—California Consumer Price Index
CERBT—California Employers’ Retiree Benefit Trust.
Certificates of Participation (COP s)—Provides a long -term financing mechanism through a financing lease agreement.
COLA—Cost-of-living adjustment.
Community Development Block Grant (CD BG)—A grant received by the Department of Housing and Urban Development (HUD).
Community Stabilization and Fair Rent Act (CSFRA) —On November 8, 2017 voters adopted Measure V, or CSFRA, to stabilize rents and provide just cause eviction protections for cer tain rental units in Mountain View.
Component Un its—Legally separate entities for which the elected officials of the primary government are financially accountable.
Glossary/Acronyms
(Continued)
9-3
Consumer Price Index (CPI) —A statistical measure of price levels provided by the U.S. Department of Labor signifying the cost-of-living and economic inflation.
Contingency—An amount set aside for emergency or unanticipated expenditure and revenue shortfall.
Cost Recovery Program— Service provided to a specific group or population where the fe e is established to partially or fully offset the expenditures incurred for the program or service.
CSMFO—California Society of Municipal Finance Officers.
Debt Retirement Costs—Costs associated with the payoff of debt.
Debt Service—The payment of principal and interest on borrowed funds such as bonds.
Debt Service Fund—Government fund type used to account for the accumulation of resources for and the payment of interest and principal on a debt issue.
Deficit—Expenditures exceeds revenue.
Department—The highest organizational unit within the City which is responsible for managing divisions or activities within a functional area.
Depreciation— The cost of an asset divided by its expected useful life in years.
Discretionary Expenditure—Nonessential spending. The city ’s operation can continue without it.
Division—An organizational unit within a department that provides a specific service.
Educational Revenue Augmentation Fund (ERAF) —The mechanism used by the State to shift local taxes for the State's education funding commitments. This mechanism has been used three different times, thus the terms ERAF I, ERAF II and ERAF III.
EIR—Environmental Impact Report.
Encumbrances— A legal expenditure obligations of the City established when an agreement for services or goods is entered into. The appropriations for a legal encumbrance does not lapse at the end of the fiscal year.
Ending Balance —A fund's accumulation of revenues over its expenditures available for appropriation.
Glossary/Acronyms
(Continued)
9-4
Enterprise Funds —Used to account for an activity for which a fee ( or fees ) is charged to external users for goods o r services. The City has three Enterprise (or Utility) Funds, Water, Wastewater and Solid Waste Management, that account for the water services, waste water (sewer) services, and trash and recycling servic es provided to residents and businesses in the City.
Estimated Expenditures —The amount of expenditures expected to be spent in the current fiscal year.
Estimated Revenue—The amount of revenue expected to be received in the current fiscal year.
Expenditures—The use of financial resources typically spent for goods or services.
Financial System—The total structure of records and procedures which identify, record, classify, summarize and report information on the financial position and results of operations of a government.
Fiscal Year—A 12-month period specified for recording financial transactions. The City of Mountain View's fiscal year starts on July 1 and ends on the following June 30.
Full-Time Equivalent (FTE) —Part-time and ho urly positions expressed as a fraction of full- time positions (2,080 hours per year). Example: 3 positions working 1/2 time equal 1-1/2 FTEs.
Functions—Long-term goals of a department which are tied to performance measures.
Fund—A fiscal and accounting entity with a self -balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpos e of carrying on specific activitie s or attaining certain objectives in accordance with special regulations, restrictions or limitations.
Fund Balance —The difference between assets and deferred outflows and liabilities and deferred inflows reported in a governmental fund.
GAAP—Generally Accepted Accounting Principles.
GASB—Governmental Accounting Standards Board.
General Fund—Accounts for the operations of the City which are not recorded in other funds.
General Fund Budget Contingency Reserve —A reserve set aside for uncertain economic conditions to provide for financial flexibility.
Glossary/Acronyms
(Continued)
9-5
General Fund Reserve— The reserve that provides a source of funding for necessary, but unanticipated, expenditures during the fiscal year, unanticipated revenue shortfalls , sources for interfund loans, emer gencies and t o generate ongoing interest earnings for the General Operating Fund.
General Fund Reserves—The combination of all General Fund Reserves.
General Government—A grouping of departments that support those which give direct service to the public.
General Non -Operating Fund (GNOF)—A "sub" fund of the General Fund which accounts for the limited-period revenues and expenditures of the General Fund.
General Obligation Bonds —Are issued to fund public projects and are backe d by the full faith and credit of the issuer.
General Operating Fund (GOF)—A "sub" fund of the General Fund which accounts for the ongoing annual operations of the City which are not recorded in other funds.
GFOA—Government Finance Officers Association.
Goals/Projects/Initiatives—A set of criteria to be achieved within a certain time period.
Governmental Funds—Funds generally used to account for tax -supported activities. There are four different types of governmental funds: the General Fund, special r evenue funds, debt service funds, and capital projects funds.
Grant Funds —Moneys received from another government , such as the State or Federal government, usually restricted to a specific purpose.
Gross—Amount prior to any deductions.
Infrastructure—A substructure or underlying foundation on which the continuance or growth of a community depends: roads, schools, transportation systems, etc.
Initiative Process—A system designed to place lawmaking power in the hands of the people.
Allows voters to collect signatures to place a new law or change on the ballot.
Interdepartmental Charges—Charges from one department or fund to another department or fund within the governmental entity.
Interfund Expenditure—An expenditure reported in one department or fund that is generated by another department or fund within the governmental entity.
Glossary/Acronyms
(Continued)
9-6
Interfund Transfers —Movement of money from one fund to another within the City of Mountain View or component units of the City of Mountain View.
Intergovernmental Revenue—G rants, entitlements and cost reimbursemen ts from another Federal, State or local governmental unit.
Internal Service Fund—Used to account for any activity that provides goods or services to other funds or departments on a cost reimbursement basis. The Ci ty uses Internal Service Fund s for fleet maintenance, equipment replacement, Workers' Compensation, unemployment, liability risk exposure, retirees’ health and employee benefits.
Investment Portfolio —The accumulation of all cash and investments regardless of source or ownership, placed in securities or vehicles for purposes of generating interest income.
Labor Chargeback—An account used to credit salaries and benefits when time is charged to a capital improvement project or another fund or department for services provided.
Limited-Period Expenditure—An expenditure that is of a one-time or limited duration and not considered ongoing in nature.
Maintenance and Operations—Cost of upkeep and running of property or equipment (account classification 55200s).
Major Fund—Any fund whose revenues or expenditures, excluding other financing sources and uses, constitute more than 10% of the revenues or expenditures of the appropriated budget.
Materials and Supplies —Expenditures for goods used to support operations (account classification 55100s).
Measurement Focus —Types of balances (and related changes) reported in a given set of financial statements (e.g., economic resources, current financial resources, assets and liabilities resulting from cash transactions).
Mission Statement —A broad direction based o n the needs of the community. A mission is general and timeless; it is not concerned with a specific achievement in a given time period.
Mobile Home Rent Stabilization Ordinance (MHRSO) —A fund for s tabilization of rents for mobile homes and mobile home spaces.
Modified Accrual Basis of Accounting—Basis of accounting according to which (a) revenues are recognized in the accounting period in which they become available and measurable ; and (b) expenditures are recognized in the accou nting period in which the fund liability is incurred, Glossary/Acronyms
(Continued)
9-7
if measurable, except for unmatured interest on general long -term debt and certain similar accrued obligations which should be recognized when due. (NCGA Statement 1)
MVPD—Mountain View Police Department.
Net—Amount after consideration of any adjustments.
Non-Discretionary Expenditure—Essential spending. City can’t operate without it.
Normal Cost (NC)—Represents the annual cost estimate d for pension or retirees' health benefits of the future liability for current employees.
Operating Balance —The balance of ongoing revenues and expenditure s before one -time revenues or expenditures such as capital projects.
Operating Budget—Plans of current expenditures and the proposed means of financing them.
The annual operating budget is the primary means by which most of the financing acquisition, spending and service delivery activities of a government are controlled.
Operations—Includes salaries, benefits, supplies and services, and capital outlay expenditures.
Other Expenses—All expenditures not recorded in other major account classifications (ac count classification 55500s).
Other Funds—The reference used for funds other than the General Fund (e.g., Special Revenue, Debt Service, Capital Projects, etc.).
Overhire Position —A position created for temporary use above the approved budgeted number of positions. This is used as an overlap when someone is retiring, out on disability, etc.
Performance/Workload Measures —Number or percentage of work category completed or performed. The performance/workload measures provide an indicator of the amount of work performed or measures the quality o f effectiveness of wor k performed by a department or program from year to year.
Personnel Services—Salaries and benefits paid to City employees (account classification 54100- 54300s).
Position Classification—Includes job titles, job grades and job families for an overall job level.
Primary Government — Any state government or general purpose local government (municipality or county).
Glossary/Acronyms
(Continued)
9-8
Professional/Technical Services —Expertise purchased from external sources (account classification 55400s).
Projected Revenue—The amount of revenue projected for future fiscal year’s budget(s).
Property Tax Apportionment—The allotment of direct taxes on the basis of population.
Proposed Budget—The initial plan by the City Manager for the fiscal year presented to the City Council before adoption.
Proposition 4/GANN Initiative Limit— The City is required, under Article XIIIB of the State Constitution, to limit appropriations from proceeds of taxes. The annual appropriation limit is based on data received from the State, including various growth me asures such as population, CPI and nonresidential construction changes.
Proprietary Funds —To account for operations that involve business -like activities. There are two different types of proprietary funds: enterprise funds and internal service funds.
Rebudget—Funding for limited -period (one -time), capital outlay or equipment replacement items carried over from the current fiscal year to the next fiscal year with Council approval.
Recommended Budget—The preliminary spending plan for the fiscal year presented to the City Council in the Narrative Budget Report.
Rental Housing Committee (RHC) —Established by the Community Stabilization and Fair Rent Act, and consists of five members and one alternate member.
Reserves—Used to indicate that resources are not available for appropriation and subsequent spending, but is set aside for future use and is either for a specific purpose or to fund a liability.
Revenue Enhancements —Any action that increases current revenue sources or creates new ones.
Salaries and Be nefits—The set of all City -related operating costs for personnel (e.g., salaries, wages, retirement, health, dental, etc.).
Section 1103 of City Charter —Mandates that the City Manager will send a careful estimate, in writing, detailing the amount of expendi tures required to ensure the proper conduct of business at all levels the City Manager has control of and an estimate of incomes expected.
Secured Debt—Debt guaranteed by the pledge of assets or other collateral.
Glossary/Acronyms
(Continued)
9-9
Services and Supp lies—The set of all no npersonnel-related operating costs (e.g., supplies, maintenance, utilities, services, etc.).
Services to Other Departments —Includes interdepartmental charges and credits received for work performed for another department or fund (account classification 54100).
Shoreline Community (SRPC) —The Shoreline Regional Park Community.
Significant Changes—Any increase above the base budget that is discretionary.
SMaRT® Station—The copyright protected acronym used for the Sunnyvale Materials and Recovery Transfer Station.
Special Assessment—Compulsory levy made against certain properties to defray all or part of the cost of a specific capital improvement or service deemed to benefit primarily those properties.
Special Revenue Funds —Governmental fund type used to account for the proceeds of specific revenue sources (other than major capital projects) that are legally restricted for specified purposes.
Structural Deficit —The deficit that occurs when the re is an imbalance between ongoing revenues and ongoing expenditures.
Structurally Balanced Budget— Ongoing revenues a re greater than or equal to ongoing expenditures.
TABs—Tax Allocation Bonds. Bonds issued by a government agency secured by the agency's pledge of tax increment revenues.
Taxes—Compulsory charges lev ied by a government for the purpose of financing services performed for the common benefit.
Unfunded Actuarial Accrued Liability (UAAL)—The portion of the AAL that does not have funds set asi de toward this liability. Used in refer ence to the Cal PERS syst em and Retirees' Health Benefit Program.
Unsecured Debt—Obligation not backed by the pledge of specific collateral.
Utilities—A public service such as gas, electricity or water. Also used t o account for expenditures for services such as gas, electricity , water, trash and recycling collection, etc. (account classification 55300s).
Glossary/Acronyms
(Continued)
9-10
Utility Funds—See Enterprise Funds.
Utility Rolls—Utility property assessed by the State Board of Equalization.
Vehicle License Fee (VLF) —Established in 1953 as a uniform s tatewide tax, the VLF is a tax on the ownership of a registered vehicle in place of taxing vehicles as personal property. By law, all revenues from the VLF fund city and county services, but the state legislature controls the tax rat e and the allocation a mong local governments. In 2004, the Legislature permanently reduced the VLF tax rate and eliminated state general fund backfill to cities and counties.
Instead, cities and counties now receiv e additional transfers of property tax revenues in lieu of VLF. In 2011 the legislature eliminated all VLF allocations to local agencies in order to fund COP’s grant, booking fee subvention and other safety related grants.
VTA—Valley Transportation Authority.
ALPHABETICAL INDEX
9-11
Accounting Division Summary ................................................................................................ 4-100 Affordable Housing Division Summary ................................................................................... 4-129 Appropriations Limit .................................................................................................................. 7-95 Appropriations Matrix ................................................................................................................. 4-4 Budget Preparation and Review Process .................................................................................. 7-99 Building Division Summary ....................................................................................................... 4-60 Cable Television Fund Schedule ................................................................................................ 5-20 Capital Improvement Program, Fiscal Year 2023-24 Recommended ......................................... 6-1 Capital Outlay – Recommended ................................................................................................ 7-42 City Attorney’s Office Department Summary ............................................................................. 4-8 City Attorney’s Office Organizational Chart ................................................................................ 4-7 City Clerk’s Office Department Summary ................................................................................. 4-16 City Clerk’s Office Organizational Chart .................................................................................... 4-15 City Council Department Summary .......................................................................................... 4-22 City Council Organizational Chart ............................................................................................. 4-21 City Government Organization ..................................................................................................... iii City Management Division Summary ........................................................................................ 4-37 City Manager’s Office Department Summary ........................................................................... 4-28 City Manager’s Office Organizational Chart ............................................................................. 4-27 City Officials ................................................................................................................................... ii Citywide Memberships ................................................................................................................ 7-6 Communications and Outreach Division Summary ................................................................... 4-40 Community Development Administration Division Summary .................................................. 4-54 Community Development Block Grant Fund Schedule ............................................................ 5-19 Community Development Department Organizational Chart .................................................. 4-47 Community Development Department Summary .................................................................... 4-48 Community Profile ...................................................................................................................... 2-1 Community Services Administration Division Summary .......................................................... 4-72 Community Services Department Organizational Chart ........................................................... 4-63 Community Services Department Summary ............................................................................. 4-64 Community Stabilization Fair Rent Act (CSFRA)/ Rental Housing Committee (RHC) Fund Schedule .................................................................................................................................... 5-13 Comparison of FY 22-23 and FY 23-24 Recommended Utility Rates ........................................ 7-90 Construction/Conveyance Tax Fund Schedule ........................................................................... 5-9 Debt Administration .................................................................................................................. 7-96 Debt Service Payments by Entity – Annual ............................................................................... 7-98 Discretionary On-Going Changes – Recommended .................................................................. 7-15 Downtown Benefit Assessment Districts Fund Schedule ......................................................... 5-16 Economic Development Division Summary .............................................................................. 4-58 Employee Benefits Self-Insurance Fund Schedule .................................................................... 5-32 Engineering Division Summary ............................................................................................... 4-205 Equipment Maintenance and Replacement Fund Schedule .................................................... 5-27 Equipment Replacement - Recommended ............................................................................... 7-44
ALPHABETICAL INDEX
(Continued)
9-12
Expenditures, General Operating Fund .................................................................................... 1-56 Expenditures Graph, General Operating Fund ......................................................................... 1-62 Expenditures Graph, Total by Fund Type .................................................................................. 1-60 Expenditures Graph, Total Department .................................................................................... 1-61 Expenditures, Total Fund .......................................................................................................... 1-54 Fee Modifications – Fiscal Year 2023-24 Recommended .......................................................... 7-47 Finance and Administrative Services Administration Division Summary ................................. 4-95 Finance and Administrative Services Department Organizational Chart ................................. 4-87 Finance and Administrative Services Department Summary ................................................... 4-88 Financial and Budgetary Policies ............................................................................................. 7-101 Financial Management Division Summary ............................................................................... 4-98 Fire Administration Division Summary ................................................................................... 4-114 Fire and Environmental Protection Division Summary ........................................................... 4-119 Fire Department Organizational Chart ................................................................................... 4-107 Fire Department Summary ..................................................................................................... 4-108 Fire Suppression Division Summary ........................................................................................ 4-116 Forestry and Roadway Landscape Division Summary .............................................................. 4-80 Fund Group Summaries .............................................................................................................. 5-2 Fund Structure Outline and Description of Funds ...................................................................... 5-1 Gas Tax Fund Schedule ............................................................................................................... 5-7 General Fund: Development Services Fund Schedule ................................................................ 5-5 General Fund Reserves Schedule .............................................................................................. 5-34 General Fund: Shoreline Golf Links/Michaels at Shoreline Restaurant Fund Schedule .................. 5-6 General Notes ............................................................................................................................. 4-1 General Operating Fund Five-Year Financial Forecast:
Capital Outlay and Equipment Replace ment Expenditures ............................................... 3-57 Charges for Services Revenues ........................................................................................... 3-40 Debt Service Expenditures .................................................................................................. 3-66 Interfund Expenditures and Transfers ................................................................................. 3-60 Interfund Revenues and Transfers ...................................................................................... 3-46 Intergovernmental Revenues ............................................................................................. 3-38 Introduction .......................................................................................................................... 3-1 Licenses, Permits, and Franchise Fees/Fines and Forfeitures Revenues ............................ 3-35 Miscellaneous Revenues ..................................................................................................... 3-43 Other Local Taxes Revenues ............................................................................................... 3-26 Property Taxes Revenues .................................................................................................... 3-18 Revenues and Expenditures Overview ................................................................................. 3-9 Salaries and Benefits Expenditures ..................................................................................... 3-50 Sales Tax Revenues ............................................................................................................. 3-23 S upplies and Services Expenditures .................................................................................... 3-55 Total Expenditures .............................................................................................................. 3-49 Total Revenues .................................................................................................................... 3-17
ALPHABETICAL INDEX
(Continued)
9-13
Use of Money and Property Revenues ............................................................................... 3-30 General Operating Fund Schedule .............................................................................................. 5-4 General Special Purpose Fund Schedule ................................................................................... 5-17 Glossary/Acronyms ..................................................................................................................... 9-1 Housing Department Organizational Chart ............................................................................ 4-123 Housing Department Summary .............................................................................................. 4-124 Housing Fund Schedule ............................................................................................................. 5-12 Human Resources Department Summary .............................................................................. 4-136 Human Resources Organizational Chart ................................................................................. 4-135 Human Services Division Summary ........................................................................................... 4-45 Information Technology Department Summary ..................................................................... 4-146 Information Technology Organizational Chart ....................................................................... 4-145 Interfund Transfers Schedule .................................................................................................... 5-33 Liability Insurance Fund Schedule ............................................................................................. 5-30 Library Administration Division Summary .............................................................................. 4-161 Library Adult and Customer Experience Division Summary ................................................... 4-163 Library Department Organizational Chart .............................................................................. 4-153 Library Department Summary ................................................................................................ 4-154 Library Technology and Collections Division Summary .......................................................... 4-165 Library Youth and Bookmobile Division Summary ................................................................. 4-167 Limited-Period Expenditures - Recommended .......................................................................... 7-28 Mobile Home Rent Stabilization Ordinance (MHRSO) Fund Schedule ...................................... 5-14 Non-Discretionary On-Going Changes - Recommended ............................................................. 7-7 Nonprofit Agency Funding .......................................................................................................... 7-4 Other Streets & Transportation Fund Schedule .......................................................................... 5-8 Other Transportation Developer Fees Fund Schedule .............................................................. 5-11 Park Land Dedication Fund Schedule ........................................................................................ 5-23 Parks and Open Space Division Summary ................................................................................. 4-82 Performing Arts Division Summary ........................................................................................... 4-74 Planning Division Summary ....................................................................................................... 4-56 Police Administration Division Summary ................................................................................ 4-177 Police Department Organizational Chart ................................................................................ 4-169 Police Department Summary .................................................................................................. 4-170 Police Field Operations Division Summary ............................................................................. 4-179 Police Public Safety Support Services Division Summary ....................................................... 4-183 Police Special Operations Division Summary .......................................................................... 4-181 Position Allocation, Regular Full-Time and Part-Time ................................................................ 7-2 Property Taxpayers, Top Ten - Fiscal Year 2022-23 .................................................................. 2-12 Public Benefit In Lieu Fund Schedule ......................................................................................... 5-10 Public Works Administration Division Summary .................................................................... 4-198 Public Works Department Organizational Chart .................................................................... 4-185 Public Works Department Summary ...................................................................................... 4-186
ALPHABETICAL INDEX
(Continued)
9-14
Public Works Public Services Division Summary ..................................................................... 4-208 Purchasing and Support Services Division Summary .............................................................. 4-102 Recreation Division Summary ................................................................................................... 4-84 Rent Stabilization Division Summary ...................................................................................... 4-133 Retirees’ Health Insurance Fund Schedule ............................................................................... 5-31 Revenues, General Operating Fund .......................................................................................... 1-55 Revenues Graph, General Operating Fund ............................................................................... 1-58 Revenues Graph, Other Fund .................................................................................................... 1-59 Revenues Graph, Total Fund ..................................................................................................... 1-57 Revenues, Total Fund ................................................................................................................ 1-53 Risk Management Division Summary ..................................................................................... 4-104 Sales Tax Producers – Top 25 .................................................................................................... 2-11 Shoreline Golf Links/Restaurant Division Summary ................................................................. 4-78 Shoreline Division Summary ..................................................................................................... 4-76 Shoreline Regional Park Community ........................................................................................... 8-1 Shoreline Regional Park Community Fund S chedule ...................................................... 5 -21 & 8- 7
Sign
ificant Accomplishments ..................................................................................................... 1-41 Solid Waste Management Fund Schedule ................................................................................ 5-26 Storm Drain Construction Fund Schedule ................................................................................. 5-22 Strategic Workplan ................................................................................................................... 1-37 Successor Housing Agency Fund Schedule ................................................................................ 5-15 Supplemental Law Enforcement Services Fund Schedule ........................................................ 5-18 Sustainability Division Summary ................................................................................................ 4-43 Table of Contents .......................................................................................................................... iv Transmittal Letter ....................................................................................................................... 1-1 Transportation and Busi ness Services Division Summary ...................................................... 4-200 Unemployment Self-Insurance Fund Schedule ......................................................................... 5-29 Wastewater Fund Schedule ...................................................................................................... 5-25 Water Fund Schedule ................................................................................................................ 5-24 Workers’ Compensation Self-Insurance Fund Schedule ........................................................... 5-28
MountainView.gov/Budget
Celebrating the 40th Anniversary of Shoreline at Mountain View Regional Park