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 4-25 Master Fee Schedule, a complete listing of all current City fees, will be posted to the City’s website by early July. The City anticipates updating the Master Fee Schedule in fall 2024 once the Citywide Fee Study is complete and fees are approved by Council.
City Clerk’s Office (Exhibit A)
Staff recommends granting nonprofits/community groups one free reservation in the Council Chambers each fiscal year. All subsequent reservations will be charged $75 per hour. Staff also recommends reducing the security deposit from $560 to $280.
Staff Hourly Rates, Multiple Departments (Exhibit B)
General Operating Fund/Development Services Fund
As described in the Fiscal Year 2023-24 Midyear Budget on February 27, 2024, staff outlined the current state of the Development Services Fund (DSF), which is projected to have a deficit due to the decline in economic conditions contributing to reduced permit activity and outdated or insufficient fees collected that do not recover the full cost of staff time required to review projects. The Citywide Fee Study is actively looking to correct the deficit with consideration of fee updates, for which staff anticipates returning to Council in fall 2024. Once completed, further updates to the fee schedule may be forthcoming for Council consideration.
Until the Citywide Fee Study is completed, staff is recommending to limit updates to processing fees to cost-recovery projects at this time. Cost-recovery fees are to recoup actual staff time when use of hourly rates are applicable for development projects that submit an application on or after August 24, 2024. These hourly rates will be used for Planning 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. As part of the cost-recovery fee adjustments, staff is recommending:
• The removal of the 18 .0% overhead cur rently applied to Planning staff hourly rates collected for the Public Works Department. In lieu of this overhead, Public Works staff with hourly rates in the fee schedule would begin to charge their full hourly rate of time spent on a cost-recovery project;
• To represent the administrative overhead as a separate line in the fee schedule for added clarity and transparency, removing it as a combined portion of the Planning, Building, and 7-55
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Fiscal Year 2024-25 Recommended Fee Modifications
June 11, 2024
Housing hourly rate. The administrative overhead represents the indirect costs (labor and nonlabor) associated with the department and reimbursement for administrative support provided by the General Operating Fund for departments such as City Attorney, Finance and Administrative Services, and Information Technology. Th e administrative overhead cost currently and would continue to be applied to staff hourly rates based on staff time expended on a cost-recovery project; and
• The addition of various hourly rates for staff positions involved in the review of cost - recovery projects across the following City departments: Community Development, Community Services, Fire, Housing, and Public Works. These staff positions would begin to charge their hourly rate of time spent on cost -recovery projects, which are not currently charged on cost-recovery projects today.
These proposed modifications are to allow for the full y burdened hourly rate (which includes salary and benefit costs) of staff time spent on a development project application subject to cost- recovery fees. Examples of the types of projects subject to cost-recovery fees include new multi- family residential and nonresidential developments that require City Council review and approval and complex developments, such as a major campus upgrade at a regional hospital or private school and Gatekeeper projects.
The Planning staff hourly rates appear to decrease due to the removal of the Public Works overhead and the removal of the administrative overhead (rates established from a prior fee study in Fiscal Year 2003-04), and other hourly rates in the current Master Fee Schedule for the Housing Department and Building Division also appear to decrease due to the removal of the administrative overhead. H owever, the hourly rates that remain represent the actual hourly rates of each staff position, consistent with the representation of other staff hourly rates proposed in the fee schedule . The hourly rates are represented a t a lo w- and high-end range based on the full-cost salary range of the staff position, and the Public Works overhead cost and administrative overhead cost are now broken out and listed separately.
Community Services Department (Exhibit C)
General Operating Fund
Recreation: Staff recommends increases to the Mountain View Masters Swim Club Fees to ensure the pool rental fees meet the cost-recovery goals outlined in Council Policy J-2, Recreation Cost-Recovery Policy.
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Fiscal Year 2024-25 Recommended Fee Modifications
June 11, 2024
In addition, staff recommends the following adjustments as a benefit to the nonprofit/ community groups:
• One free barbecue reservation annually for the full day during the barbecue season. All subsequent full day reservations are charged $53 per section, almost half the resident rate. • One free Redwood Ha ll Reservation annually at the Community Center. All subsequent reservations during off-peak or peak hours are charged at $50 per hour or $125 per hour, respectively. To further reduce the financial impact, staff recommends reducing the security deposit (no alcohol) by 50 .0% to $250. This approach falls in line with the peak reductions previously proposed.
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:
• Split Frequent Player Rates into two categories for residents versus nonresidents. Increase Frequent Player Rates by approximately 3.0% for residents and between 3.0% to 12.0% for nonresidents with fluctuations occurring due to rounding in order to facilitate marketing and sales using round dollar figures.
• Increase Green Fees by $1.
• Increase the Loyalty Program Annual and Super Twilight Fees by $1, the Players Club Fees so they read “Up t o” the existing fees which align with the Green Fee format, and the Players Club Regular Fee for the weekends and holidays by $2. • Increase NCGA/PWGA Member Club Play Day Rates by $1.
• Increase Golf Car and Rentals by $1 per person.
• Increase Range Ball Fees by $1.
• Increase Tournament Fees by up to $1 to $3.
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Fiscal Year 2024-25 Recommended Fee Modifications
June 11, 2024
Public Works Department (Exhibit F)
Water, Wastewater, and Solid Waste Management Funds
Utility rates are detailed in the attached Exhibit F and include the following recommended adjustments from the recently conducted cost of service studies for all three utility services:
• Water: 6.0% overall revenue increases for Fiscal Year 2024-25. The recommended water rates for Fiscal Years 2025-26 through 2028-29 include base annual rate increases of up to
2.5% to gradually increase funding for water system operations and capital improvement needs. In addition, the City proposes to continue its historical practice of implementing additional
annual pass-through rate adjustments to account for wholesale water rate increases from the San Francisco Public Utilities Commission (SFPUC) and Santa Clara Valley Water District (SCVWD) and inflation. The recommended recycled water consumption rate is increasing due to upcoming capital improvement costs and is recommended not to exceed 85. 0% of the potable uniform water consumption charge through Fiscal Year 2028-29.
• Wastewater: 3.0% overall
revenue increase for Fiscal Year 2024-2 5 (includes a
2.0% increase for Year 1 of a five-year phase-i n period to fund Treatment Plant capital costs). Staff recommends base annual rate increases of up to 2.5% for each of Fiscal Year 2025-26 through Fiscal Year 2028-29, 0.5% to gradually increase funding for wastewater system operations and capital improvement needs, and up to 2. 0% for Treatment Plant capital costs. In addition, the City proposes to continue its historical practice of implementing additional annual pass-through rate adjustments to account for Treatment Plant operating increases and inflation.
• Solid Waste Management: The combination of Recology, SMaRT® Station, and CPI increases results in an approximate 6.0% operating increase for Fiscal Year 2024-25 and projected 5.0% increase for Fiscal Years 2025-26 through 2028-29. In addition, the City is recommending to phase in the Cost of Service Study rates needed: (1) 18.0% increase for residential carts phased in over four years, (2) 3.25% increase in Fiscal Year 2024-25 for multi-family and commercial carts, bins, and compactors that do not include compost services; and (3) 7.0% increase for debris box spread over three years.
CONCLUSION
Upon completion of the Cost Allocation Plan and Master Fee Study, staff anticipates updating the Master Fee Schedule in fall 2024 to ensure adequate cost recovery. Departments reviewed their 7-58
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Fiscal Year 2024-25 Recommended Fee Modifications
June 11, 2024
and detailed in Exhibits A through F. As part of the budget noticing process, the City will comply with all noticing requirements that apply to fees.
AT-GZ-DR/1/FIN
574-07-11-24M
Exhibits: A. Fee Schedule—City Clerk’s Office
B. Fee Schedule—Staff Hourly Rates (Multiple Departments) C. Fee Schedule—Community Services Department
D. Fee Schedule— Housing Department
E. Fee Schedule— Public Works Department
F. Fee Schedule— Utility Services
fees and recommended the new, modified, or eliminated fees discussed in this memorandum 7-59
Table of Contents
FEE SCHEDULE—CITY CLERK’S OFFICE Exhibit A
Exhibit A, Page 1 of 1
State
Code §
(if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2023-24
Adopted
Fiscal Year
2024-25
Recom.
Fee Basis Effective
Date
Facility Reservations/Rental:
City Hall:
38.101; Council Chambers:
CP H-5 Nonprofits/Community
Groups:
One time/year special $148.00 Free Hour 7/1/24
Subsequent to one
time/year special
Off-Peak $148.00 $75.00 Hour
(1-hour min.)
7/1/24
Peak $148.00 $75.00 Hour
(2-hour min.)
7/1/24
Security Deposit $560.00 $280.00 Fixed 7/1/24
___________________________________
NOTE:
Bold font indicates language added, and strikeout indicates language deleted. 7-60
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STAFF HOURLY RATES (MULTIPLE DEPARTMENTS) Exhibit B
Exhibit B, Page 1 of 4
FEE SCHEDULE – COMMUNITY SERVICES DEPARTMENT
State
Code §
(if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2023-24
Adopted
Fiscal Year
2024-25
Recom.
Fee Basis Effective
Date
STAFF HOURLY RATES1,2:
36.56.15 Project Admin N/A $86.00-$135.00 Hour 8/24/24
36.56.15 Urban Forest Coordinator N/A $64.00-$106.00 Hour 8/24/24
36.56.15 Urban Forest Supervisor N/A $91.00-$143.00 Hour 8/24/24
36.56.15 Wildlife Preservation Coordinator N/A $64.00-$106.00 Hour 8/24/24 FEE SCHEDULE – COMMUNITY DEVELOPMENT DEPARTMENT
State
Code §
(if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2023-24
Adopted
Fiscal Year
2024-25
Recom.
Fee Basis Effective
Date
STAFF HOURLY RATES1
For planning permits submitted
prior to August 24, 20243:
36.56.15 Analyst II $182.00 $189.00 Hour 8/24/24
36.56.15 Associate Planner $190.00 $198.00 Hour 8/24/24
36.56.15 Clerical $130.00 $135.00 Hour 8/24/24
36.56.15 Principal Planner $219.00 $228.00 Hour 8/24/24
36.56.15 Senior Planner $206.00 $214.00 Hour 8/24/24
For planning permits submitted on
or after August 24, 20242:
36.56.15 Analyst I/II $182.00 $74.00-$130.00 Hour 8/24/24
36.56.15 Assistant Planner N/A $78.00-$125.00 Hour 8/24/24 CBC Sec.
109; CRC
Sec R108;
CFC Sec.
107
As sistant Building Inspector N/A $72.00-$108.00 Hour 8/24/24
36.56.15 Associate Planner $190.00 $85.00-$135.00 Hour 8/24/24 CBC Sec.
109; CRC
Sec R108;
CFC Sec.
107
B uilding Inspector I/II $149.00 $76.00-$121.00 Hour 8/24/24
36.56.15 Deputy Zoning Administrator N/A $95.00-$160.00 Hour 8/24/24 CBC Sec.
109; CRC
Sec R108;
CFC Sec.
107
D evelopment Services
Coordinator N/A $94.00-$146.00 Hour 8/24/24
CBC Sec.
109; CRC
Sec R108;
CFC Sec.
107
36.56.15 Fire Protection Engineer $190.00 $109.00-$181.00 Hour 8/24/24 7-61
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STAFF HOURLY RATES (MULTIPLE DEPARTMENTS) Exhibit B
Exhibit B, Page 2 of 4
FEE SCHEDULE – COMMUNITY DEVELOPMENT DEPARTMENT (CONTINUED) State
Code §
(if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2023-24
Adopted
Fiscal Year
2024-25
Recom.
Fee Basis Effective
Date
36.56.15 Junior Planner N/A $71.00-$115.00 Hour 8/24/24 CBC Sec.
109; CRC
Sec R108;
CFC Sec.
107
P ermit Technician N/A $65.00-$99.00 Hour 8/24/24
CBC Sec.
109; CRC
Sec R108;
CFC Sec.
107
36.56.15 Plan Check Engineer N/A $90.00-$154.00 Hour 8/24/24 CBC Sec.
109; CRC
Sec R108;
CFC Sec.
107
36.56.15 Plan Check Examiner N/A $87.00-$137.00 Hour 8/24/24 CBC Sec.
109; CRC
Sec R108;
CFC Sec.
107
36.56.15 Principal Fire Protection Engineer N/A $114.00-189.00 Hour 8/24/24
36.56.15 Principal Planner N/A $95.00-$160.00 Hour 8/24/24 CBC Sec.
109; CRC
Sec R108;
CFC Sec.
107
Se nior Building Inspector $162.00 $94.00-$146.00 Hour 8/24/24 CBC Sec.
109; CRC
Sec R108;
CFC Sec.
107
Se nior Permit Technician N/A $72.00-$108.00 Hour 8/24/24
36.56.15 Senior Planner N/A $88.00-$151.00 Hour 8/24/24 FEE SCHEDULE – FIRE DEPARTMENT
State
Code §
(if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2023-24
Adopted
Fiscal Year
2024-25
Recom.
Fee Basis Effective
Date
STAFF HOURLY RATES1,2:
36.56.15 Environmental & Safety Protection
Inspector
N/A $81.00-$128.00 Hour 8/24/24
36.56.15 Environmental Safety Coordinator N/A $96.00-$149.00 Hour 8/24/24
36.56.15 Hazardous Materials Specialist –
Non Safety
N/A $113.00-$172.00 Hour 8/24/24
36.56.15 Senior Hazardous Materials
Specialist – Non Safety
N/A $118.00-$179.00 Hour 8/24/24
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STAFF HOURLY RATES (MULTIPLE DEPARTMENTS) Exhibit B
Exhibit B, Page 3 of 4
FEE SCHEDULE – HOUSING DEPARTMENT
State
Code §
(if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2023-24
Adopted
Fiscal Year
2024-25
Recom.
Fee Basis Effective
Date
STAFF HOURLY RATES1,2:
36.56.15 Analyst I/II $142.00 $74.00-$130.00 Hour 8/24/24
36.56.15 Housing Officer N/A $86.00-$148.00 Hour 8/24/24
36.56.15 Housing Specialist I/II $145.00 $76.00-$132.00 Hour 8/24/24
36.56.15 Project Manager $171.00 $95.00-$160.00 Hour 8/24/24
36.56.15 Senior Housing Officer $164.00 $90.00-$154.00 Hour 8/24/24
36.56.15 Senior Management Analyst $154.00 $84.00-$146.00 Hour 8/24/24 FEE SCHEDULE – PUBLIC WORKS DEPARTMENT
State
Code §
(if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2023-24
Adopted
Fiscal Year
2024-25
Recom.
Fee Basis Effective
Date
STAFF HOURLY RATES1,2:
36.56.15 Analyst I/II N/A $74.00-$130.00 Hour 8/24/24
36.56.15 Assistant Engineer (Civil) N/A $92.00-$143.00 Hour 8/24/24
36.56.15 Assistant Engineer (Civil) Hourly N/A $63.00-$87.00 Hour 8/24/24
36.56.15 Associate Engineer (Civil) N/A $101.00-$156.00 Hour 8/24/24
36.56.15 Engineering Assistant I/II N/A $62.00-$111.00 Hour 8/24/24
36.56.15 Engineering Assistant I/II Hourly N/A $41.00-$62.00 Hour 8/24/24
36.56.15 Junior Engineer (Civil) N/A $84.00-$133.00 Hour 8/24/24
36.56.15 Principal Civil Engineer N/A $115.00-$190.00 Hour 8/24/24
36.56.15 Program Assistant N/A $62.00-$96.00 Hour 8/24/24
36.56.15 Real Property Program
Administrator
N/A $100.00-168.00 Hour 8/24/24
36.56.15 Senior Civil Engineer N/A $104.00-$175.00 Hour 8/24/24
36.56.15 Senior Management Analyst N/A $84.00-$146.00 Hour 8/24/24
36.56.15 Solid Waste Program Manager N/A $99.00-$166.00 Hour 8/24/24
36.56.15 Traffic Engineer N/A $117.00-$194.00 Hour 8/24/24
36.56.15 Transportation Manager N/A $115.00-$190.00 Hour 8/24/24
36.56.15 Transportation Planner N/A $104.00-$175.00 Hour 8/24/24
36.56.15 Transportation Planner Hourly N/A $72.00-$110.00 Hour 8/24/24 FEE SCHEDULE – CITYWIDE ADMINISTRATIVE
State
Code §
(if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2023-24
Adopted
Fiscal Year
2024-25
Recom.
Fee Basis Effective
Date
36.56.15 Administrative Overhead for Cost
Recovery Projects4
N/A 15% of Total
Staff Hourly
Rates
Variable 8/24/24
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STAFF HOURLY RATES (MULTIPLE DEPARTMENTS) Exhibit B
Exhibit B, Page 4 of 4
___________________________________
1 Tied to endnotes 20 and 76 on the existing Fiscal Year 2023-24 Master Fee Schedule.
Endnote 20:
Projects that are larger, more complex, and/or will require a City Council public hearing will be subject to an hourly fee fo r 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 is 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 project completion, closure, or withdrawal. The Community Development Director is authorized to establish guidelines to implement this cost -recovery fee and deposit.
Endnote 76:
Hourly rate of staff time when a resolution or City Code indicates the fee is hourly. 2 Employee labor agreements expire on June 30, 2024 and negotiations of new contracts are currently in progress and expected to conclude prior to budget adoption in June. Hourly rates include a projected moderate COLA. Staff recommends the City Council grant the Finance and Administrative Services Director the authority to modify the hourly rate in accordance with any future salary or benefit adjustment to reflect actual cost. 3 Cost-recovery development projects submitted prior to August 24, 2024 are subject to the existing cost -recovery fee (with an annual 4% COLA adjustment) until project completion.
4 Fee was removed from the hourly rate of Planning, Building, and Housing staff and is proposed to be added as a separately listed fee for clarity as this will apply to all department staff as part of the cost-recovery project. This is not a new fee.
N
OTE: Bold font indicates language added, and strikeout indicates language deleted. 7-64
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FEE SCHEDULE—COMMUNITY SERVICES DEPARTMENT Exhibit C
Exhibit C, Page 1 of 4
State
Code §
(if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2023-24
Adopted
Fiscal Year
2024-25
Recom.
Fee Basis Effective
Date
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 7/1/24
Fair Market
Value Ranges
(variable)
Fair Market
Value Ranges
(variable)1
RECREATION
Aquatics:
Masters Swim Club:
38.8 Eagle Park Pool $44.00 $50.00 Hour 7/1/24
Rengstorff Park Aquatics Center
38.8 Lap Pool $55.00 $62.00 Hour
(10 lap lanes)
7/1/24
Facility and Field Reservation/
Rental:
38.6.e BBQ Reservations – MV
Nonprofit/Community Group
Group (full day) (one time/BBQ
season special)
$106.00 Free Cuesta (All 4
Sections)
Rengstorff (All
5 Sections)
7/1/24
Group (full day) (subsequent to
one time/year special)
$106.00 $53.00 Section 7/1/24
Facility Rentals
38.3.g; Community Center – Redwood Hall:
CP H-5 Nonprofit/Community Group:
One time/year special $50.00 (Off-Peak)
$188.00 (Peak)
Free Hour 7/1/24
Subsequent to one time/year
special)
Off-Peak $50.00 $50.00 Hour 7/1/24
Peak $188.00 $125.00 Hour 7/1/24
Security Deposit – Peak (no
alcohol)
$500.00 $250.00 Fixed 7/1/24
SHORELINE GOLF LINKS
Frequent Player – Resident:
38.8 Regular Play (Annual)—Gold $3,160.00 $3,255.00 Fixed 7/1/24
38.8 Regular Play (Annual Family) $4,730.00 $4,872.00 Fixed 7/1/24 7-65
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FEE SCHEDULE—COMMUNITY SERVICES DEPARTMENT Exhibit C
Exhibit C, Page 2 of 4
State
Code §
(if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2023-24
Adopted
Fiscal Year
2024-25
Recom.
Fee Basis Effective
Date
38.8 Regular (M-F/Annual)—Silver $2,165.00 $2,230.00 Fixed 7/1/24
38.8 Regular (M-F/Annual Family) $2,835.00 $2,920.00 Fixed 7/1/24
38.8 Regular (M-F)/Quarterly) $670.00 $690.00 Fixed 7/1/24
38.8 Senior (M-F/Annual) $1,690.00 $1,740.00 Fixed 7/1/24
38.8 Senior (M-F/Annual Family) $2,700.00 $2,781.00 Fixed 7/1/24
38.8 Senior (M-F/Quarterly) $505.00 $520.00 Fixed 7/1/24
38.8 Twilight (Annual) $1,350.00 $1,391.00 Fixed 7/1/24
38.8 Twilight (Annual Family) $2,160.00 $2,225.00 Fixed 7/1/24 Frequent Player – Non-Resident:
38.8 Junior (Annual) $453.00 $500.00 Fixed 7/1/24
38.8 Regular Play (Annual)—Gold $3,160.00 $3,500.00 Fixed 7/1/24
38.8 Regular Play (Annual Family) $4,730.00 $5,200.00 Fixed 7/1/24
38.8 Regular (M-F/Annual)—Silver $2,165.00 $2,400.00 Fixed 7/1/24
38.8 Regular (M-F/Annual Family) $2,835.00 $3,100.00 Fixed 7/1/24
38.8 Regular (M-F)/Quarterly) $670.00 $750.00 Fixed 7/1/24
38.8 Senior (M-F/Annual) $1,690.00 $1,800.00 Fixed 7/1/24
38.8 Senior (M-F/Annual Family) $2,700.00 $2,900.00 Fixed 7/1/24
38.8 Senior (M-F/Quarterly) $505.00 $550.00 Fixed 7/1/24
38.8 Twilight (Annual) $1,350.00 $1,500.00 Fixed 7/1/24
38.8 Twilight (Annual Family) $2,160.00 $2,225.00 Fixed 7/1/24 Green Fees (18 holes):
Super Twilight
38.11 Regular Up to $28.00 Up to $29.00 Fixed 7/1/24
38.11 Resident Up to $20.00 Up to $21.00 Fixed 7/1/24
Weekday M-F:
38.11 Afternoon (March-October,
2 hours prior to twilight)
Up to $35.00 Up to $36.00 Fixed 7/1/24
38.11 Regular Up to $50.00 Up to $51.00 Fixed 7/1/24
38.11 Resident Up to $43.00 Up to $44.00 Fixed 7/1/24
38.11 Senior (≥60) Up to $39.00 Up to $40.00 Fixed 7/1/24
38.11 Senior Resident (≥60) Up to $32.00 Up to $33.00 Fixed 7/1/24
38.11 Twilight Back 9 Regular Up to $37.00 Up to $38.00 Fixed 7/1/24
38.11 Twilight Back 9 Resident Up to $28.00 Up to $29.00 Fixed 7/1/24
38.11 All Others Up to $44.00 Up to $45.00 Fixed 7/1/24 Weekends/Holidays:
38.11 Regular Up to $67.00 Up to $68.00 Fixed 7/1/24
38.11 Resident Up to $58.00 Up to $59.00 Fixed 7/1/24
38.11 Twilight Back 9 Regular Up to $38.00 Up to $39.00 Fixed 7/1/24
38.11 Twilight Back 9 Resident Up to $31.00 Up to $32.00 Fixed 7/1/24 Loyalty Program:
38.8 Annual Fee $45.00 $46.00 Fixed 7/1/24
Green Fees—Super Twilight
38.8 Regular $27.00 $28.00 Fixed 7/1/24
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FEE SCHEDULE—COMMUNITY SERVICES DEPARTMENT Exhibit C
Exhibit C, Page 3 of 4
State
Code §
(if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2023-24
Adopted
Fiscal Year
2024-25
Recom.
Fee Basis Effective
Date
38.8 Resident $19.00 $20.00 Fixed 7/1/24
Green Fees—Weekday—Players
Club
38.8 Regular $49.00 Up to $49.00 Fixed 7/1/24
38.8 Resident $41.00 Up to $41.00 Fixed 7/1/24
38.8 Senior (≥60) $38.00 Up to $38.00 Fixed 7/1/24
38.8 Senior Resident (≥60) $31.00 Up to $31.00 Fixed 7/1/24
38.8 Twilight Back 9 Regular $35.00 Up to $35.00 Fixed 7/1/24
38.8 Twilight Back 9 Resident $28.00 Up to $28.00 Fixed 7/1/24 Green Fees—
Weekends/Holidays—Players
Club
38.8 Regular $62.00 Up to $64.00 Fixed 7/1/24
38.8 Resident $55.00 Up to $55.00 Fixed 7/1/24
38.8 Twilight Back 9 Regular $36.00 Up to $36.00 Fixed 7/1/24
38.8 Twilight Back 9 Resident $29.00 Up to $29.00 Fixed 7/1/24 NCGA/PWGA Member Club Play
Day Rates:
38.8 Shoreline Seniors Up to $30.00 Up to $31.00 Fixed 7/1/24
38.8 Shoreline Women Up to $30.00 Up to $31.00 Fixed 7/1/24
38.8 Shoreline Golf Club Up to $50.00 Up to $51.00 Fixed 7/1/24 Golf Car:
38.8 18 Holes $36.00 $37.00 Day 7/1/24
38.8 Back 9 $28.00 $29.00 Day 7/1/24
38.8 Member Clubs $18.00 $19.00 Day 7/1/24
38.8 Push/Pull Cart $12.00 $13.00 Day 7/1/24
38.8 Single Rider $18.00 $19.00 Day 7/1/24
Rentals:
Clubs:
38.8 Top-of-Line $45.00 $46.00 Fixed 7/1/24
38.8 Pro-Line $30.00 $31.00 Fixed 7/1/24
Range Balls—Weekday:
38.8 Large Bucket $17.00 $18.00 Fixed/Player 7/1/24
38.8 Medium Bucket $13.00 $14.00 Fixed/Player 7/1/24
38.8 Small Bucket and Practice Area
Tube
$10.00 $11.00 Fixed/Player 7/1/24
Range Balls—Weekends,
Holidays:
38.8 Large Bucket $18.00 $19.00 Fixed/Player 7/1/24
38.8 Medium Bucket $14.00 $15.00 Fixed/Player 7/1/24
38.8 Small Bucket and Practice Area
Tube
$11.00 $12.00 Fixed/Player 7/1/24
7-67
Table of Contents
FEE SCHEDULE—COMMUNITY SERVICES DEPARTMENT Exhibit C
Exhibit C, Page 4 of 4
State
Code §
(if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2023-24
Adopted
Fiscal Year
2024-25
Recom.
Fee Basis Effective
Date
Tournaments:
All-Day Course Closure
(depending on time of year and
staff approval)
38.8 Friday (per player min.) Up to $74.00 Up to $77.00 Fixed/Player Additional
7/1/24
38.8 Saturday (per player min.) Up to $85.00 Up to $87.00 Fixed/Player Additional
7/1/24
Shotgun Tournaments
Shotgun Tournament Premium
(minimum 60 players)
38.8 Friday Up to $80.00 Up to $82.00 Fixed/Player
Additional
7/1/24
38.8 Saturday Up to $90.00 Up to $92.00 Fixed/Player
Additional
7/1/24
Other Tournament
38.8 Mon-Fri Regular Up to $74.00 Up to $75.00 Fixed/Player 7/1/24
38.8 Mon-Fri Senior Up to $64.00 Up to $65.00 Fixed/Player 7/1/24
38.8 Weekend/Holiday Up to $90.00 Up to $91.00 Fixed/Player 7/1/24 Golf Car Rental $18.00 $19.00 Fixed/Player 7/1/24
38.8 Tournament Player Fee Up to $15.00 Up to $16.00 Player 7/1/24 ___________________________________
1 Pursuant to Mountain View City Code Section 41.8, the following are the Land Values by Density Category effective July 1, 2024 :
Land Value Range for Fee Calculation Price/SF Price/Acre Low Density (1-6 dwelling units (du)/acre (ac)) $150-$170 $6.5M-$7.4M Medium Low Density (7-12 du/ac) $180-$200 $7.8M-$8.7M
Medium Density (13-25 du/ac) $220-$245 $9.5M-$10.6M
Medium-High and High Density (26+ du/ac) $260-$300 $11.3M-$13.0M N
OTE: Bold font indicates language added, and strikeout indicates language deleted. 7-68
Table of Contents
FEE SCHEDULE—HOUSING DEPARTMENT Exhibit D
Exhibit D, Page 1 of 1
State
Code §
(if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2023-24
Adopted
Fiscal Year
2024-25
Recom.
Fee Basis Effective
Date
Below-Market-Rate (BMR)1
36.40.10,
Reso 18370
BMR In-Lieu Ownership $63.00 $65.00 Per Net New
Habitable
Square Foot
8/24/24
36.40.10,
Reso 18197
& 18370
BMR In-Lieu Rental $111.00 $114.00 Per Net New
Habitable
Square Foot
8/24/24
36.40.10,
Reso 18370
BMR In-Lieu Rowhouse/
Townhouse Ownership
Residential Projects
$144.00 $148.00 Per Net New
Habitable
Square Foot
8/24/24
Housing Impact1
36.40.55.b,
Reso 16666
Commercial/Entertainment/
Hotel/Retail
First 25,000 square feet $2.00 $2.10 Per Net New
Square Foot
8/24/24
25,000+ square feet $3.50 $3.60 Per Net New
Square Foot
8/24/24
High-Tech/Industrial/ Office
36.40.55.b,
Reso 16666
& 17938
First 10,000 square feet $16.00 $16.50 Per Net New
Square Foot
8/24/24
GC66000
, et seq.
Reso 16666
& 17938
10,000+ square feet $33.00 $34.00 Per Net New
Square Foot
8/24/24
___________________________________
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.
7-69
Table of Contents
FEE SCHEDULE—PUBLIC WORKS DEPARTMENT Exhibit E
Exhibit E, Page 1 of 3
State
Code §
(if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2023-24
Adopted
Fiscal Year
2024-25
Recom.
Fee Basis Effective
Date
GC66000,
et seq.
43.5 Citywide Transportation Impact:1
Single-Family (attached or
detached)
$6,120.00 $6,126.00 Net New
Dwelling Unit
8/24/24
Multi-Family $3,428.00 $3,431.00 Net New
Dwelling Unit
8/24/24
Hotels and Motels $3,785.00 $3,789.00 Net New
Guest Room
8/24/24
Service and Retail Commercial $6.53 $6.54 Sq. Ft., Net
New Floor
Area
8/24/24
Office, R&D, Industrial $6.53 $6.54 Sq. Ft., Net
New Floor
Area
8/24/24
Low Trip-Generating Uses $3,537.00 $3,541.00 a.m. + p.m.
Peak Hour
Trips
8/24/24
§ 66000,
et seq.
East Whisman Development
Impact:1
Office/R&D:
Transportation $6.10 $6.11 Per Square
foot net new
gross floor
area
8/24/24
Retail:
Transportation $14.90 $14.91 Per Square
foot net new
gross floor
area
8/24/24
Hotel:
Transportation $2,858.00 $2,861.00 Per Room 8/24/24
Recycled Water $3,666.00 $3,670.00 Per Room 8/24/24
Sewer $705.00 $706.00 Per Room 8/24/24
Residential:
Studio:
Transportation $1,458.00 $1,459.00 Per Dwelling
Unit
8/24/24
Recycled Water $1,027.00 $1,028.00 Per Dwelling
Unit
8/24/24
Sewer $590.00 $591.00 Per Dwelling
Unit
8/24/24
One-Bedroom:
Transportation $1,707.00 $1,709.00 Per Dwelling
Unit
8/24/24
Recycled Water $1,173.00 $1,174.00 Per Dwelling
Unit
8/24/24
7-70
Table of Contents
FEE SCHEDULE—PUBLIC WORKS DEPARTMENT Exhibit E
Exhibit E, Page 2 of 3
State
Code §
(if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2023-24
Adopted
Fiscal Year
2024-25
Recom.
Fee Basis Effective
Date
Sewer $695.00 $696.00 Per Dwelling
Unit
8/24/24
Two-Bedroom:
Transportation $2,603.00 $2,606.00 Per Dwelling
Unit
8/24/24
Recycled Water $1,834.00 $1,836.00 Per Dwelling
Unit
8/24/24
Sewer $1,053.00 $1,054.00 Per Dwelling
Unit
8/24/24
Three-Bedroom:
Transportation $3,151.00 $3,154.00 Per Dwelling
Unit
8/24/24
Recycled Water $2,200.00 $2,202.00 Per Dwelling
Unit
8/24/24
Sewer $1,274.00 $1,275.00 Per Dwelling
Unit
8/24/24
GC 66000 Reso
18029
North Bayshore Development
Impact:
Hotel6
Transportation $2,756.00 $2,759.00 Per Guest
Room
8/24/24
Water $5,412.00 $5,417.00 Per Guest
Room
8/24/24
Sewer $974.00 $975.00 Per Guest
Room
8/24/24
Office/R&D6
Transportation $30.93 $30.96 Per Square
Foot Net New
Gross Floor
Area
8/24/24
Water $8.74 $8.75 Per Square
Foot Net New
Gross Floor
Area
8/24/24
Storm Drainage Connection2
28.51(b) First-Class Rate $0.381 $0.395 Net Square
Foot
8/24/24
28.51(b) Second-Class Rate $0.183 $0.190 Gross Square
Foot
8/24/24
Street Improvement
Reimbursement:2
27.65(c) Major Structural Street Section $14.48 $15.00 Square Foot 8/24/24
27.65(c) R1 and R2 Structural Street
Section
$11.61 $12.03 Square Foot 8/24/24
27.65(c) R3 Structural Street Section $13.19 $13.66 Square Foot 8/24/24 7-71
Table of Contents
FEE SCHEDULE—PUBLIC WORKS DEPARTMENT Exhibit E
Exhibit E, Page 3 of 3
State
Code §
(if any)
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2023-24
Adopted
Fiscal Year
2024-25
Recom.
Fee Basis Effective
Date
27.65(c) Standard and Ornamental Street
Lighting
$36.49 $37.80 Linear Foot 8/24/24
27.65(c) Standard PCC Curb and Gutter $42.48 $44.01 Linear Foot 8/24/24
27.65(c) Standard PCC Driveway Approach $14.48 $15.00 Square Foot 8/24/24
27.65(c) Standard PCC Sidewalk $13.19 $13.66 Square Foot 8/24/24
27.65(c) Street Trees (15-gallon) $16.23 $16.81 Linear Foot 8/24/24 ___________________________________
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). 7-72
Table of Contents
FEE SCHEDULE—UTILITY SERVICES Exhibit F
Exhibit F, Page 1 of 7
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2023-24
Adopted
Fiscal Year
2024-25
Recom.
Fiscal Year
2025-26
Recom.
Fiscal Year
2026-27
Recom.
Fiscal Year
2027-28
Recom.
Fiscal Year
2028-29
Recom.
Fee Basis Effective
Date
ENTERPRISE FUNDS
Sewer Capacity Charges:1
35.41 Residential Class 1 $4,141.00 $4,145.00 Unit 7/1/24
35.41 Residential Class 2 $3,750.00 $3,754.00 Unit 7/1/24
35.41 Residential Class 3 $2,918.00 $2,921.00 Unit 7/1/24
35.41 Commercial/Retail $2,028.00 $2,030.00 1,000 Sq. Ft. 7/1/24
35.41 Office/R&D $2,970.00 $2,973.00 1,000 Sq. Ft. 7/1/24
35.41 Restaurant $17,085.00 $17,102.00 1,000 Sq. Ft. 7/1/24
35.41 Hotels and Motels $1,875.00 $1,877.00 charge/room/ dwelling unit
7/1/24
35.41 Industrial/Other (charges
based on estimated
loadings)
$18.635 $18.654 flow/gpd 7/1/24
35.41 $1.811 $1.813 BOD/lb/year 7/1/24
35.41 $1.811 $1.813 SS/lb/year 7/1/24
Water Capacity Charges:1
35.41 Residential Class 1 $5,016.00 $5,021.00 Unit 7/1/24
35.41 Residential Class 2 $4,260.00 $4,264.00 Unit 7/1/24
35.41 Residential Class 3 $3,258.00 $3,261.00 Unit 7/1/24
35.41 3/4” meter $8,356.00 $8,364.00 Meter 7/1/24
35.41 1” meter $13,927.00 $13,941.00 Meter 7/1/24
35.41 1-1/2” meter $27,851.00 $27,879.00 Meter 7/1/24
35.41 2” meter $44,562.00 $44,607.00 Meter 7/1/24
35.41 3” meter $84,832.00 $84,917.00 Meter 7/1/24
35.41 Meters greater than 3” $22.281 $22.303 Per gallons/day estimated water
demand
7/1/24
UTILITY SERVICES2
Trash Disposal and /
Recycling/Compost Service:
Bin for a Day $292.00 $320.00 $336.00 $353.00 $371.00 $390.00 Fixed 7/1/24 Bin Rental – (Trash and
Compost and Trash)
16 1 Cubic Yard $25.95 $27.80 $29.20 $30.70 $32.25 $33.90 Container/Month 7/1/24 16 2 Cubic Yards $38.85 $41.60 $43.70 $45.90 $48.20 $50.65 Container/Month 7/1/24 16 3 Cubic Yards $51.65 $55.30 $58.10 $61.05 $64.15 $67.40 Container/Month 7/1/24 16 4 Cubic Yards $64.55 $69.10 $72.60 $76.25 $80.10 $84.15 Container/Month 7/1/24 16 6 Cubic Yards (trash only) $77.45 $82.95 $87.10 $91.50 $96.10 $100.95 Container/Month 7/1/24 Bin Service – Compost:
One Cubic Yard
16 1 Time/Week $96.60 $116.75 $122.60 $128.75 $135.20 $142.00 Container/Month 7/1/24 16 2 Times/Week $212.45 $256.75 $269.60 $283.10 $297.30 $312.20 Container/Month 7/1/24 16 3 Times/Week $327.85 $396.25 $416.10 $436.95 $458.80 $481.75 Container/Month 7/1/24 16 4 Times/Week $443.40 $535.90 $562.70 $590.85 $620.40 $651.45 Container/Month 7/1/24 16 5 Times/Week $558.95 $675.55 $709.35 $744.85 $782.10 $821.25 Container/Month 7/1/24 16 6 Times/Week $674.40 $815.10 $855.90 $898.70 $943.65 $990.85 Container/Month 7/1/24 Two Cubic Yards
16 1 Time/Week $192.80 $233.00 $244.65 $256.90 $269.75 $283.25 Container/Month 7/1/24 16 2 Times/Week $405.10 $489.60 $514.10 $539.85 $566.85 $595.20 Container/Month 7/1/24 16 3 Times/Week $617.05 $745.75 $783.05 $822.25 $863.40 $906.60 Container/Month 7/1/24 16 4 Times/Week $828.85 $1,001.75 $1,051.85 $1,104.45 $1,159.70 $1,217.70 Container/Month 7/1/24 16 5 Times/Week $1,040.75 $1,257.85 $1,320.75 $1,386.80 $1,456.15 $1,529.00 Container/Month 7/1/24 16 6 Times/Week $1,252.70 $1,514.00 $1,589.70 $1,669.20 $1,752.70 $1,840.35 Container/Month 7/1/24 7-73
Table of Contents
FEE SCHEDULE—UTILITY SERVICES Exhibit F
Exhibit F, Page 2 of 7
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2023-24
Adopted
Fiscal Year
2024-25
Recom.
Fiscal Year
2025-26
Recom.
Fiscal Year
2026-27
Recom.
Fiscal Year
2027-28
Recom.
Fiscal Year
2028-29
Recom.
Fee Basis Effective
Date
Three Cubic Yards
16 1 Time/Week $289.10 $349.40 $366.90 $385.25 $404.55 $424.80 Container/Month 7/1/24 16 2 Times/Week $597.60 $722.25 $758.40 $796.35 $836.20 $878.05 Container/Month 7/1/24 16 3 Times/Week $905.90 $1,094.85 $1,149.60 $1,207.10 $1,267.50 $1,330.90 Container/Month 7/1/24 16 4 Times/Week $1,214.35 $1,467.65 $1,541.05 $1,618.15 $1,699.10 $1,784.10 Container/Month 7/1/24 16 5 Times/Week $1,522.60 $1,840.20 $1,932.25 $2,028.90 $2,130.35 $2,236.90 Container/Month 7/1/24 16 6 Times/Week $1,830.90 $2,212.85 $2,323.50 $2,439.70 $2,561.70 $2,689.80 Container/Month 7/1/24 Four Cubic Yards
16 1 Time/Week $385.40 $465.80 $489.10 $513.60 $539.30 $566.30 Container/Month 7/1/24 16 2 Times/Week $790.50 $955.35 $1,003.15 $1,053.35 $1,106.05 $1,161.40 Container/Month 7/1/24 16 3 Times/Week $1,194.90 $1,444.15 $1,516.40 $1,592.25 $1,671.90 $1,755.50 Container/Month 7/1/24 16 4 Times/Week $1,599.65 $1,933.30 $2,030.00 $2,131.50 $2,238.10 $2,350.05 Container/Month 7/1/24 16 5 Times/Week $2,004.30 $2,422.40 $2,543.55 $2,670.75 $2,804.30 $2,944.55 Container/Month 7/1/24 16 6 Times/Week $2,408.85 $2,911.35 $3,056.95 $3,209.80 $3,370.30 $3,538.85 Container/Month 7/1/24 Extra Pickup
16 1 Cubic Yard $75.30 $91.05 $95.65 $100.45 $105.50 $110.80 Per Extra Pickup 7/1/24 16 2 Cubic Yards $94.20 $113.85 $119.55 $125.55 $131.85 $138.45 Per Extra Pickup 7/1/24 16 3 Cubic Yards $120.30 $145.40 $152.70 $160.35 $168.40 $176.85 Per Extra Pickup 7/1/24 16 4 Cubic Yards $164.55 $198.90 $208.85 $219.30 $230.30 $241.85 Per Extra Pickup 7/1/24 Bin Service – Trash:
One Cubic Yard
16 1 Time/Week $128.80 $137.90 $144.80 $152.05 $159.70 $167.70 Container/Month 7/1/24 16 2 Times/Week $283.25 $303.30 $318.50 $334.45 $351.20 $368.80 Container/Month 7/1/24 16 3 Times/Week $437.10 $468.00 $491.40 $516.00 $541.80 $568.90 Container/Month 7/1/24 16 4 Times/Week $591.20 $633.00 $664.65 $697.90 $732.80 $769.45 Container/Month 7/1/24 16 5 Times/Week $745.25 $797.90 $837.80 $879.70 $923.70 $969.90 Container/Month 7/1/24 16 6 Times/Week $899.20 $962.75 $1,010.90 $1,061.45 $1,114.55 $1,170.30 Container/Month 7/1/24 Two Cubic Yards
16 1 Time/Week $257.05 $275.25 $289.05 $303.55 $318.75 $334.70 Container/Month 7/1/24 16 2 Times/Week $540.10 $578.30 $607.25 $637.65 $669.55 $703.05 Container/Month 7/1/24 16 3 Times/Week $822.70 $880.85 $924.90 $971.15 $1,019.75 $1,070.75 Container/Month 7/1/24 16 4 Times/Week $1,105.10 $1,183.20 $1,242.40 $1,304.55 $1,369.80 $1,438.30 Container/Month 7/1/24 16 5 Times/Week $1,387.65 $1,485.70 $1,560.00 $1,638.00 $1,719.90 $1,805.90 Container/Month 7/1/24 16 6 Times/Week $1,670.25 $1,788.25 $1,877.70 $1,971.60 $2,070.20 $2,173.75 Container/Month 7/1/24 Three Cubic Yards
16 1 Time/Week $385.45 $412.70 $433.35 $455.05 $477.85 $501.75 Container/Month 7/1/24 16 2 Times/Week $796.75 $853.05 $895.75 $940.55 $987.60 $1,037.00 Container/Month 7/1/24 16 3 Times/Week $1,207.85 $1,293.20 $1,357.90 $1,425.80 $1,497.10 $1,572.00 Container/Month 7/1/24 16 4 Times/Week $1,619.10 $1,733.50 $1,820.20 $1,911.25 $2,006.85 $2,107.20 Container/Month 7/1/24 16 5 Times/Week $2,030.10 $2,173.55 $2,282.25 $2,396.40 $2,516.25 $2,642.10 Container/Month 7/1/24 16 6 Times/Week $2,441.20 $2,613.70 $2,744.40 $2,881.65 $3,025.75 $3,177.05 Container/Month 7/1/24 Four Cubic Yards
16 1 Time/Week $513.85 $550.15 $577.70 $606.60 $636.95 $668.80 Container/Month 7/1/24 16 2 Times/Week $1,053.95 $1,128.45 $1,184.90 $1,244.15 $1,306.40 $1,371.75 Container/Month 7/1/24 16 3 Times/Week $1,593.20 $1,705.80 $1,791.10 $1,880.70 $1,974.75 $2,073.50 Container/Month 7/1/24 16 4 Times/Week $2,132.85 $2,283.55 $2,397.75 $2,517.65 $2,643.55 $2,775.75 Container/Month 7/1/24 16 5 Times/Week $2,672.40 $2,861.25 $3,004.35 $3,154.60 $3,312.35 $3,478.00 Container/Month 7/1/24 16 6 Times/Week $3,211.80 $3,438.75 $3,610.70 $3,791.25 $3,980.85 $4,179.90 Container/Month 7/1/24 Six Cubic Yards
16 1 Time/Week $770.70 $825.15 $866.45 $909.80 $955.30 $1,003.10 Container/Month 7/1/24 16 2 Times/Week $1,567.50 $1,678.25 $1,762.20 $1,850.35 $1,942.90 $2,040.05 Container/Month 7/1/24 16 3 Times/Week $2,364.40 $2,531.45 $2,658.05 $2,791.00 $2,930.55 $3,077.10 Container/Month 7/1/24 16 4 Times/Week $3,160.85 $3,384.20 $3,553.45 $3,731.15 $3,917.75 $4,113.65 Container/Month 7/1/24 16 5 Times/Week $3,957.10 $4,236.70 $4,448.55 $4,671.00 $4,904.55 $5,149.80 Container/Month 7/1/24 16 6 Times/Week $4,753.55 $5,089.40 $5,343.90 $5,611.10 $5,891.70 $6,186.30 Container/Month 7/1/24 Extra Pickup
16 1 Cubic Yard $100.35 $107.45 $112.85 $118.50 $124.45 $130.70 Pickup 7/1/24 16 2 Cubic Yards $125.60 $134.50 $141.25 $148.35 $155.80 $163.60 Pickup 7/1/24 16 3 Cubic Yards $160.35 $171.70 $180.30 $189.35 $198.85 $208.80 Pickup 7/1/24 16 4 Cubic Yards $219.35 $234.85 $246.60 $258.95 $271.90 $285.50 Pickup 7/1/24 16 6 Cubic Yards $335.25 $358.95 $376.90 $395.75 $415.55 $436.35 Pickup 7/1/24 7-74
Table of Contents
FEE SCHEDULE—UTILITY SERVICES Exhibit F
Exhibit F, Page 3 of 7
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2023-24
Adopted
Fiscal Year
2024-25
Recom.
Fiscal Year
2025-26
Recom.
Fiscal Year
2026-27
Recom.
Fiscal Year
2027-28
Recom.
Fiscal Year
2028-29
Recom.
Fee Basis Effective
Date
Cart Service – Compost:
32-Gallon
16 1 Time/Week $15.40 $26.10 $27.45 $28.85 $30.30 $31.85 Container/Month 7/1/24 16 2 Times/Week $33.85 $52.20 $54.85 $57.60 $60.50 $63.55 Container/Month 7/1/24 16 3 Times/Week $52.20 $78.30 $82.25 $86.40 $90.75 $95.30 Container/Month 7/1/24 16 4 Times/Week $70.60 $104.40 $109.65 $115.15 $120.95 $127.00 Container/Month 7/1/24 16 5 Times/Week $89.00 $130.45 $137.00 $143.85 $151.05 $158.65 Container/Month 7/1/24 16 6 Times/Week $107.40 $156.55 $164.40 $172.64 $181.30 $190.40 Container/Month 7/1/24 16 Extra Pickup $12.00 $17.75 $18.65 $19.60 $20.60 $21.65 Pickup 7/1/24 64-Gallon
16 1 Time/Week $30.80 $52.20 $54.90 $57.70 $60.60 $63.70 Container/Month 7/1/24 16 2 Times/Week $67.65 $104.40 $109.70 $115.20 $121.00 $127.10 Container/Month 7/1/24 16 3 Times/Week $104.40 $156.60 $164.50 $172.80 $181.50 $190.60 Container/Month 7/1/24 16 4 Times/Week $141.20 $208.80 $219.30 $230.30 $241.90 $254.00 Container/Month 7/1/24 16 5 Times/Week $178.00 $260.90 $274.00 $287.70 $302.10 $317.30 Container/Month 7/1/24 16 6 Times/Week $214.75 $313.10 $328.80 $345.30 $362.60 $380.80 Container/Month 7/1/24 16 Extra Pickup $24.00 $35.50 $37.30 $39.20 $41.20 $43.30 Pickup 7/1/24 96-Gallon
16 1 Time/Week $46.15 $78.30 $82.35 $86.55 $90.90 $95.55 Container/Month 7/1/24 16 2 Times/Week $101.50 $156.60 $164.55 $172.80 $181.50 $190.65 Container/Month 7/1/24 16 3 Times/Week $156.60 $234.90 $246.75 $259.20 $272.25 $285.90 Container/Month 7/1/24 16 4 Times/Week $211.80 $313.20 $328.95 $345.45 $362.85 $381.00 Container/Month 7/1/24 16 5 Times/Week $267.00 $391.35 $411.00 $431.55 $453.15 $475.95 Container/Month 7/1/24 16 6 Times/Week $322.15 $469.65 $493.20 $517.95 $543.90 $571.20 Container/Month 7/1/24 16 Extra Pickup $36.00 $53.25 $55.95 $58.80 $61.80 $64.95 Pickup 7/1/24 Cart Service – Trash:
16 Mini-Can (residential only) $28.90 Eliminate Container/Month 7/1/24 16 32-Gallon $42.10 Eliminate Container/Month 7/1/24
16 64-Gallon $84.20 Eliminate Container/Month 7/1/24
16 96-Gallon $126.30 Eliminate Container/Month 7/1/24
Residential with compost3
16 24-Gallon N/A $34.90 $38.30 $42.00 $46.10 $48.40 Container/Month 7/1/24 16 32-Gallon N/A $46.55 $51.10 $56.05 $61.50 $64.60 Container/Month 7/1/24 16 64-Gallon N/A $93.10 $102.20 $112.10 $123.00 $129.20 Container/Month 7/1/24 16 96-Gallon N/A $139.65 $153.30 $168.15 $184.50 $193.80 Container/Month 7/1/24 Multi-Family & Commercial
without compost3
16 32-Gallon N/A $30.85 $32.40 $34.00 $35.70 $37.50 Container/Month 7/1/24 16 64-Gallon N/A $61.70 $64.80 $68.00 $71.40 $75.00 Container/Month 7/1/24 16 96-Gallon N/A $92.55 $97.20 $102.00 $107.10 $112.50 Container/Month 7/1/24 Compactor Service –
Compost (on-call & regular
service):
16 Per Compacted Yard $61.10 $88.80 $93.25 $97.95 $102.85 $108.00 Pickup (on-call and regular service)
7/1/24
16 Per Yard Per Month $264.75 $384.80 $404.10 $424.45 $445.70 $468.00 Monthly 7/1/24 16 10 Cubic Yards $610.90 $888.00 $932.50 $979.50 $1,028.50 $1,080.00 Fixed 7/1/24 16 20 Cubic Yards $1,221.75 $1,776.00 $1,865.00 $1,959.00 $2,057.00 $2,160.00 Fixed 7/1/24 16 25 Cubic Yards $1,527.20 $2,220.00 $2,331.25 $2,448.75 $2,571.25 $2,700.00 Fixed 7/1/24 16 30 Cubic Yards $1,832.65 $2,664.00 $2,797.50 $2,938.50 $3,085.50 $3,240.00 Fixed 7/1/24 16 35 Cubic Yards $2,138.10 $3,108.00 $3,263.75 $3,428.25 $3,599.75 $3,780.00 Fixed 7/1/24 16 40 Cubic Yards $2,443.50 $3,552.00 $3,730.00 $3,918.00 $4,114.00 $4,320.00 Fixed 7/1/24 7-75
Table of Contents
FEE SCHEDULE—UTILITY SERVICES Exhibit F
Exhibit F, Page 4 of 7
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2023-24
Adopted
Fiscal Year
2024-25
Recom.
Fiscal Year
2025-26
Recom.
Fiscal Year
2026-27
Recom.
Fiscal Year
2027-28
Recom.
Fiscal Year
2028-29
Recom.
Fee Basis Effective
Date
Compactor Service –
Recycling (Cardboard or
Mixed Container or Mixed
Paper) (on-call & regular
service):
16 Per Compacted Yard $20.40 $44.40 $46.65 $49.00 $51.45 $54.00 Pickup (on-call and regular service)
7/1/24
16 Per Yard Per Month $88.25 $192.40 $202.05 $212.25 $222.85 $234.00 Monthly 7/1/24 16 10 Cubic Yards $203.65 $444.00 $466.25 $489.75 $514.25 $540.00 Fixed 7/1/24 16 20 Cubic Yards $407.25 $888.00 $932.50 $979.50 $1,028.50 $1,080.00 Fixed 7/1/24 16 25 Cubic Yards $509.10 $1,110.00 $1,165.65 $1,224.40 $1,285.65 $1,350.00 Fixed 7/1/24 16 30 Cubic Yards $610.90 $1,332.00 $1,398.75 $1,469.25 $1,542.75 $1,620.00 Fixed 7/1/24 16 35 Cubic Yards $712.70 $1,554.00 $1,631.90 $1,714.15 $1,799.90 $1,890.00 Fixed 7/1/24 16 40 Cubic Yards $814.50 $1,776.00 $1,865.00 $1,959.00 $2,057.00 $2,160.00 Fixed 7/1/24 Compactor Service – Trash
(on-call & regular service):
16 16
Per Compacted Yard
Per Yard Per Month
$81.45
$352.95
$88.80
$384.80
$93.25
$404.10
$97.95
$424.45
$102.85
$445.70
$108.00
$468.00
Pickup (on-call and
regular service)
Monthly
7/1/24
7/1/24
16 10 Cubic Yards $814.50 $888.00 $932.50 $979.50 $1,028.50 $1,080.00 Fixed 7/1/24 16 20 Cubic Yards $1,629.00 $1,776.00 $1,865.00 $1,959.00 $2,057.00 $2,160.00 Fixed 7/1/24 16 25 Cubic Yards $2,036.25 $2,220.00 $2,331.25 $2,448.75 $2,571.25 $2,700.00 Fixed 7/1/24 16 30 Cubic Yards $2,443.50 $2,664.00 $2,797.50 $2,938.50 $3,085.50 $3,240.00 Fixed 7/1/24 16 35 Cubic Yards $2,850.75 $3,108.00 $3,263.75 $3,428.25 $3,599.75 $3,780.00 Fixed 7/1/24 16 40 Cubic Yards $3,258.00 $3,552.00 $3,730.00 $3,918.00 $4,114.00 $4,320.00 Fixed 7/1/24 Debris Box:
Rental:
16 Daily (after 7 days) $18.90 $20.60 $22.10 $23.70 $24.90 $26.15 Daily 7/1/24 16 Monthly $574.90 $626.60 $672.25 $720.90 $757.40 $795.40 Month 7/1/24 Service (on-call & regular):
Cardboard:
16 16 Cubic Yards $216.75 $472.50 $506.05 $542.00 $569.10 $597.55 Pickup (on-call and regular service)
7/1/24
16 20 Cubic Yards $250.60 $546.30 $585.10 $626.65 $658.00 $690.90 Pickup (on-call and regular service)
7/1/24
16 25 Cubic Yards $284.40 $620.00 $664.05 $711.20 $746.75 $784.10 Pickup (on-call and regular service)
7/1/24
16 30 Cubic Yards $321.55 $701.00 $750.80 $804.10 $844.35 $886.55 Pickup (on-call and regular service)
7/1/24
16 40 Cubic Yards $381.00 $830.50 $889.50 $952.65 $1,000.30 $1,050.35 Pickup (on-call and regular service)
7/1/24
Compost or Yard
Trimmings:
16 16 Cubic Yards $650.20 $944.95 $1,012.05 $1,083.95 $1,138.15 $1,195.10 Pickup (on-call and regular service)
7/1/24
16 20 Cubic Yards $751.75 $1,092.55 $1,170.15 $1,253.25 $1,315.95 $1,381.75 Pickup (on-call and regular service)
7/1/24
16 25 Cubic Yards $853.20 $1,240.00 $1,328.05 $1,422.35 $1,493.50 $1,568.20 Pickup (on-call and regular service)
7/1/24
16 30 Cubic Yards $964.65 $1,402.00 $1,501.55 $1,608.20 $1,688.65 $1,773.10 Pickup (on-call and regular service)
7/1/24
16 40 Cubic Yards $1,142.90 $1,661.00 $1,778.95 $1,905.30 $2,000.60 $2,100.65 Pickup (on-call and regular service)
7/1/24
Trash:
16 8 Cubic Yards (rock
box only)
$825.70 $900.05 $964.00 $1,032.45 $1,084.10 $1,138.35 Pickup (on-call and regular service)
7/1/24
16 16 Cubic Yards $866.90 $944.95 $1,012.05 $1,083.95 $1,138.15 $1,195.10 Pickup (on-call and regular service)
7/1/24
16 20 Cubic Yards $1,002.30 $1,092.55 $1,170.15 $1,253.25 $1,315.95 $1,381.75 Pickup (on-call and regular service)
7/1/24
16 25 Cubic Yards $1,137.60 $1,240.00 $1,328.05 $1,422.35 $1,493.50 $1,568.20 Pickup (on-call and regular service)
7/1/24
7-76
Table of Contents
FEE SCHEDULE—UTILITY SERVICES Exhibit F
Exhibit F, Page 5 of 7
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2023-24
Adopted
Fiscal Year
2024-25
Recom.
Fiscal Year
2025-26
Recom.
Fiscal Year
2026-27
Recom.
Fiscal Year
2027-28
Recom.
Fiscal Year
2028-29
Recom.
Fee Basis Effective
Date
16 30 Cubic Yards $1,286.20 $1,402.00 $1,501.55 $1,608.20 $1,688.65 $1,773.10 Pickup (on-call and regular service)
7/1/24
16 40 Cubic Yards $1,523.85 $1,661.00 $1,778.95 $1,905.30 $2,000.60 $2,100.65 Pickup (on-call and regular service)
7/1/24
Extra Collection Services:
16 Additional Recycle Cart
(first 2 no charge)
$3.00 $6.00 No change No change No change No change Cart/Month 7/1/24 16 Additional Yard Trimming
Cart
(first 3 no charge)
$3.00 $6.00 No change No change No change No change Cart/Month 7/1/24 16 Return Trip Fee $21.00 $22.00 $23.00 $24.00 $25.00 $26.00 Per Trip 7/1/24 16 Extra Collection – Yard
Trimmings or Recycling
Cart (nonservice day)
$14.00 $15.00 $16.00 $17.00 $18.00 No change Pickup 7/1/24 Wastewater Service:
The following base rates are
subject to future annual
pass-through and inflation
rate adjustments.
35.35 Base Commercial – Class A
(Standard Strength)4
$6.98
(748 gallons)
or fraction
thereof of
water
consumed
($48.86 min)
$7.41
($54.60 min)
$7.77
($55.85 min)
$7.96
($57.25 min)
$8.16
($58.70 min)
$8.36
($60.20 min)
Quantity Per unit
(748 gallons) or
fraction thereof of
water consumed
7/1/24
35.35 Commercial/Industrical,
Chemical, Groundwater,
Liquid Waste – Class B
(Moderate Strength)4
$11.87
(1.7 x base)
(748 gallons)
or fraction
thereof of
water
consumed
($83.09 min)
$11.96
($54.60 min)
$12.02
($55.85 min)
$12.32
($57.25 min)
$12.63
($58.70 min)
$12.95
($60.20 min)
Quantity Per unit
(748 gallons) or
fraction thereof of
water consumed
7/1/24
35.35 Restaurant Commercial—
Class C (Mod-High to High-
Strength)4
$13.61
(1.95 x base)
(748 gallons)
or fraction
thereof of
water
consumed
($95.27 min)
$14.16
($54.60 min)
$14.62
($55.85 min)
$14.99
($57.25 min)
$15.36
($58.70 min)
$15.74
($60.20 min)
Quantity Per unit
(748 gallons) or
fraction thereof of
water consumed
7/1/24
35.35 Single-Family Residence,
Duplex, Multiple Dwellings,
Mobile Homes, and Trailer
Courts
$53.10 $54.60 $55.85 $57.25 $58.70 $60.20 Dwelling Unit/ Month
7/1/24
Water Service:
The following base rates are
subject to future annual
pass-through and inflation
rate adjustments.
Backflow Prevention Devices
(Single-Family and Multi-
Family Residential,
Commercial, Industrial):
35.27 5/8” to 1” Meter $39.95 $18.65 $18.65 $18.65 $18.65 $18.65 Monthly 7/1/24
35.27 1.5” to 2” Meter $60.85 $26.85 $26.85 $26.85 $26.85 $26.85 Monthly 7/1/24
35.27 3” Meter $71.60 $37.30 $37.30 $37.30 $37.30 $37.30 Monthly 7/1/24
35.27 4” Meter $84.55 $52.20 $52.20 $52.20 $52.20 $52.20 Monthly 7/1/24 7-77
Table of Contents
FEE SCHEDULE—UTILITY SERVICES Exhibit F
Exhibit F, Page 6 of 7
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2023-24
Adopted
Fiscal Year
2024-25
Recom.
Fiscal Year
2025-26
Recom.
Fiscal Year
2026-27
Recom.
Fiscal Year
2027-28
Recom.
Fiscal Year
2028-29
Recom.
Fee Basis Effective
Date
35.27 6” Meter $102.65 $89.50 $89.50 $89.50 $89.50 $89.50 Monthly 7/1/24
35.27 8” & Larger $126.30 $134.30 $134.30 $134.30 $134.30 $134.30 Monthly 7/1/24 Consumption:5
35.26 Recycled Water $5.58 $6.50 No more
than 85%
of uniform
rate
No more
than 85%
of uniform
rate
No more
than 85%
of uniform
rate
No more
than 85%
of uniform
rate
ccf/Month 7/1/24
Residential—Multi-Family
35.26(a) Tier 1 0 to 2 ccf $6.44 $7.67 $7.86 $8.06 $8.26 $8.47 ccf/Monthly/ Dwelling
7/1/24
35.26(a) Tier 2 >2 to 7 ccf $8.58 $8.85 $9.07 $9.30 $9.53 $9.77 ccf/Monthly/ Dwelling
7/1/24
35.26(a) Tier 3 >7 ccf $13.73 $13.80 $14.15 $14.50 $14.86 $15.23 ccf/Monthly/ Dwelling
7/1/24
Residential—Single-Family
35.26(a) Tier 1 0 to 3 ccf $6.44 $7.67 $7.86 $8.06 $8.26 $8.47 ccf/Monthly/ dwelling
7/1/24
35.26(a) Tier 2 >3 to 15 ccf $8.58 Eliminate ccf/Monthly/ dwelling
7/1/24
35.26(a) Tier 2 >3 to 13 ccf3 N/A $8.85 $9.07 $9.30 $9.53 $9.77 ccf/Monthly/ dwelling
7/1/24
35.26(a) Tier 3 >15 ccf $13.73 Eliminate ccf/Monthly/
dwelling
7/1/24
35.26(a) Tier 3 >13 ccf3 N/A $13.80 $14.15 $14.50 $14.86 $15.23 ccf/Monthly/ dwelling
7/1/24
35.26(a) Commercial/
Nonresidential: Uniform
(Commercial and all other
Nonresidential)
$8.58 $8.85 $9.07 $9.30 $9.53 $9.77 ccf/Month 7/1/24
Fire Service:
35.26(a) Consumption—Uniform5 $8.58 $8.85 $9.07 $9.30 $9.53 $9.77 ccf/Month 7/1/24
35.26(a) Meter $16.02/
inch
$64.08
(min)
Eliminate Monthly 7/1/24
35.26(a) 5/8” to 2” Meters3 N/A $31.25 $32.05 $32.85 $33.65 $34.50 Monthly 7/1/24
35.26(a) 3” Meter3 N/A $41.90 $42.95 $44.05 $45.15 $46.25 Monthly 7/1/24
35.26(a) 4” Meter3 N/A $57.15 $58.60 $60.05 $61.55 $63.10 Monthly 7/1/24
35.26(a) 6” Meter3 N/A $95.25 $97.65 $100.10 $102.60 $105.15 Monthly 7/1/24
35.26(a) 8” Meter3 N/A $140.95 $144.50 $148.15 $151.85 $155.60 Monthly 7/1/24
35.26(a) 10” Meter3 N/A $201.95 $207.00 $212.20 $217.50 $222.90 Monthly 7/1/24
35.26(a) 12” Meter3 N/A $270.50 $277.35 $284.30 $291.40 $298.65 Monthly 7/1/24
35.26(a) 16” Meter3 N/A $514.35 $527.30 $540.55 $554.05 $567.80 Monthly 7/1/24 Meter:6
35.26(a) Residential—Single-Family $19.05 $20.20 $20.75 $21.30 $21.85 $22.40 Monthly 7/1/24 Residential—Multi-Family/
Commercial/Recycled
Water/All Other:
35.26(a) 5/8” and 3/4” Meters $19.05 $20.20 $20.75 $21.30 $21.85 $22.40 Monthly 7/1/24
35.26(a) 1” Meter (x2) $38.10 $40.40 $41.50 $42.60 $43.70 $44.80 Monthly 7/1/24
35.26(a) 1.5” Meter (x4) $76.20 $80.80 $83.00 $85.20 $87.40 $89.60 Monthly 7/1/24
35.26(a) 2” Meter (x6.4) $121.90 $129.30 $132.80 $136.30 $139.85 $143.35 Monthly 7/1/24
35.26(a) 3” Meter (x12) $228.60 $242.40 $249.00 $255.60 $262.20 $268.80 Monthly 7/1/24
35.26(a) 4” Meter (x20) $381.00 $404.00 $415.00 $426.00 $437.00 $448.00 Monthly 7/1/24
35.26(a) 6” Meter (x40) $762.00 $808.00 $830.00 $852.00 $874.00 $896.00 Monthly 7/1/24
35.26(a) 8” Meter (x64) $1,219.20 $1,292.80 $1,328.00 $1,363.20 $1,398.40 $1,433.60 Monthly 7/1/24
35.26(a) 10” Meter (x96) $1,828.80 $1,939.20 $1,992.00 $2,044.80 $2,097.60 $2,150.40 Monthly 7/1/24 7-78
Table of Contents
FEE SCHEDULE—UTILITY SERVICES Exhibit F
Exhibit F, Page 7 of 7
MVCC
§§/CP/
Other
Title of Fee
Fiscal Year
2023-24
Adopted
Fiscal Year
2024-25
Recom.
Fiscal Year
2025-26
Recom.
Fiscal Year
2026-27
Recom.
Fiscal Year
2027-28
Recom.
Fiscal Year
2028-29
Recom.
Fee Basis Effective
Date
35.26(a)
35. 26(a)
35.26(a)
35.26(a)
35.26(a)
35.26(a)
35.26(a)
35.26(a)
35.26(a)
35.26(a)
35.26(a)
35.26(a)
12” Meter (x144)3
Master Meter:3
Residential—Multi-Family/
Commercial:
5/8” and 3/4” Meters
1” Meter
1.5” Meter
2” Meter
3” Meter
4” Meter
6” Meter
8” Meter
10” Meter
12” Meter
N/A
N/
A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
$2,908.80
$
4.05 $8.10
$16.15
$25.85
$48.50
$80.80
$161.60
$258.55
$387.85
$581.75
$2,988.00
$
4.15 $8.30
$16.60
$26.55
$49.80
$83.00
$166.00
$265.60
$398.40
$597.60
$3,067.20
$
4.25 $8.50
$17.05
$27.25
$51.10
$85.20
$170.40
$272.65
$408.95
$613.45
$3,146.40
$
4.35 $8.75
$17.50
$27.95
$52.45
$87.40
$174.80
$279.70
$419.50
$629.30
$3,225.60
$
4.50 $8.95
$17.90
$28.65
$53.75
$89.60
$179.20
$286.70
$430.10
$645.10
Monthly
M
onthly
Monthly
Monthly
Monthly
Monthly
Monthly
Monthly
Monthly
Monthly
Monthly
7/1/24
7/1/24
7/1/24
7/1/24
7/1/24
7/1/24
7/1/24
7/1/24
7/1/24
7/1/24
7/1/24
Special Water Service:
35.28 Hydrant Meter
Construction
$19.65 $20.00 $20.50 $21.01 $21.54 $22.08 ccf/Month 7/1/24 ___________________________________
1 I n 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 P ursuant to California Government Code 53756, the City plans to implement annual pass- through adjustments to water and wastewater rates beginning July 1, 2025 through Fiscal Year 2028-29, to account for: (i) cost inflation based on the February CPI for All Urban Consumers in the San Francisco Metropolitan Area (or successor index); and (ii) future wholesale water rate increases and Treatment Plant increases, as outlined below.
Water: Future wholesale water rate increases would be passed through by increasing the City’s Water Quantity Charges by the weighted average wholesale rate per ccf of water. For example, if the weighted average wholesale rate increased by $0.30 per ccf, then all of the City’s Water Quantity Charges would also increase by a corresponding $0.30 per ccf. In addition, the City would also pass through an annual inflation adjustment to both its Fixed Service Charges as well as the share of the Water Quantity Charges that recover costs for expenses other than wholesale water rates. The Fixed Services charges pass-through adjustments will be based on the weighted average percentage cost increase accounting for both: (a) the proposed increase in SFPUC and SCVWD rates; and (b) the percentage change in the February CPI. The annual pass-through rate adjustments for inflation would also apply to the Fireline Standby Rates and Backflow Prevention Rates.
Wastewater: The annual pass-through adjustments will be based on weighted average percentage increase accounting for both: (a) the proposed increase in Treatment Plant operating costs from the base Fiscal Year 2024 25; and (b) the percentage change in the February CPI. 3 N ew Fee.
4 C lass A includes office, retail, school, and other standard strength nonresidential uses. Class B includes moderate -strength commercial customers such as industrial, groundwater remediation, chemical discharge, and auto-repair sites. Class C includes moderate-high to high strength commercial customers, such as sites with food production services. During Fiscal Year 2023-24, Class A was referred to as Base Commercial, Class B as Commercial/Industrial, Chemical, Groundwater, Liquid Waste, and Class C as Restaurant.
5 On e unit of water is 100 cubic feet (ccf) or 748 gallons. Water rates are per unit. 6 M eter rates are tied to capacity ratios published by the American Water Works Association (AWWA).
N
OTE: Bold font indicates language added, and strikeout indicates language deleted. 7-79
Table of Contents
Single Family FY23-24 FY23-24 Difference % Change *
Water (7 units) $ 72.69 78.61 5.92 8.1%
Sewer 53.10 54.60 1.50 2.8%
Trash (1 32-gal cart) 42.10 46.55 4.45 10.6%
Total monthly bill: $ 167.89 179.76 11.87 7.1%
Multi-Family FY23-24 FY23-24 Difference % Change *
(4-plex)
Water (30 units) $ 269.63 286.16 16.53 6.1%
Sewer 212.40 218.40 6.00 2.8%
Trash (4 32-gal carts) 168.40 186.20 17.80 10.6%
Total monthly bill: $ 650.43 690.76 40.33 6.2%
Apartment Complex FY23-24 FY23-24 Difference % Change * (120 units)
Water (830 units) $ 7,073.35 7,518.50 445.15 6.3%
Sewer 6,372.00 6,552.00 180.00 2.8%
Trash (10 3Yd Bins, 10 64gal Compost) 5,090.30 5,642.35 552.05 10.8% Total monthly bill: $ 18,535.65 19,712.85 1,177.20 6.4% Commercial FY23-24 FY23-24 Difference % Change *
Water (60 units) $ 636.70 660.30 23.60 3.7%
Sewer 418.80 444.60 25.80 6.2%
Trash (1ea 3Yd Bin, 1Yd Compost) 533.70 584.75 51.05 9.6% Total monthly bill: $ 1,589.20 1,689.65 100.45 6.3%
*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 FY23-24 and FY24-25 Recommended Utility Rates 7-80
Table of Contents
Sample
Monthly
Water (1) Sewer Trash (2) Bill
Mountain View
FY 2023-24 $ 72.69 53.10 42.10 167.89
FY 2024-25 $ 78.61 54.60 46.55 179.76
% Increase 8.1% 2.8% 10.6%
Palo Alto
FY 2023-24 $ 80.60 48.64 50.07 179.31
FY 2024-25 $ 89.53 55.93 50.07 195.53
% Increase 11.1% 15.0% 0.0%
Sunnyvale
FY 2023-24 $ 53.53 62.34 38.46 154.33
FY 2024-25 $ 55.66 67.95 40.00 163.61
% Increase 4.0% 9.0% 4.0%
Cal Water Rate
FY 2023-24 $ 69.10 (3)
FY 2024-25 $ 75.26 (4)
% Increase 8.9%
(1) Based on 7 units of water plus meter charge. Mountain View's and Palo Alto's meter charge for single family is for both 5/8 and 3/4 inch meter sizes. Sunnyvale 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. Rates include trash, recycling and composting services. (3) Rate in effect as of 5/5/23.
(4) Rate in effect as of 1/1/24.
Residential Services - Single Family
7-81
Table of Contents
Sample
Monthly
Water (1) Sewer Trash (2) Bill
Mountain View
FY 2023-24 $ 269.63 212.40 168.40 650.43
FY 2024-25 $ 286.16 218.40 186.20 690.76
% Increase 6.1% 2.8% 10.6%
Palo Alto
FY 2023-24 $ 345.48 194.56 200.28 740.32
FY 2024-25 $ 383.76 223.72 200.28 807.76
% Increase 11.1% 15.0% 0.0%
Sunnyvale
FY 2023-24 $ 254.26 172.60 182.24 609.10
FY 2024-25 $ 264.42 188.12 189.52 642.06
% Increase 4.0% 9.0% 4.0%
(1) Based on 30 units of water plus meter charge.
(2) Mountain View and Palo Alto based on 32-gallon service with trash, recycling and compost.
Sunnyvale based on a 43-gallon (minimum charge) trash and compost split cart with recycling services. Mountain View has biweekly recycling pick-up; Palo Alto and Sunnyvale have weekly recycling pick-up.
Residential Services - Multi-Family (4-plex)
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Sample
Monthly
Water (1) Sewer Trash (2) Bill
Mountain View
FY 2023-24 $ 7,073.35 6,372.00 5,090.30 18,535.65
FY 2024-25 $ 7,518.50 6,552.00 5,642.35 19,712.85
% Increase 6.3% 2.8% 10.8%
Palo Alto
FY 2023-24 $ 7,907.76 5,836.80 5,920.11 19,664.67
FY 2024-25 $ 8,748.85 6,711.60 5,920.11 21,380.56
% Increase 10.6% 15.0% 0.0%
Sunnyvale
FY 2023-24 $ 5,047.60 5,178.00 5,828.06 16,053.66
FY 2024-25 $ 5,249.17 5,643.60 6,061.18 16,953.95
% Increase 4.0% 9.0% 4.0%
(1) Based on 830 units of water plus 4" meter charge.
(2) Based on nine 3-yard bin 1x/week and one 3-yard bin 2x/week, for trash and recycling services.
For compost services, Mountain View includes 10 64-gallon compost carts 1x/week, Palo Alto includes 6 96-gallon compost carts 1x/wk, and Sunnyvale includes 1 3-Yard compost bin 1x/wk.
All three cities have weekly recycling pickup.
Residential Services - Apartment Complex (120 units)
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Sample
Monthly
Water (1) Sewer Trash (2) Bill
Mountain View
FY 2023-24 $ 636.70 418.80 533.70 1,589.20
FY 2024-25 $ 660.30 444.60 584.75 1,689.65
% Increase 3.7% 6.2% 9.6%
Palo Alto
FY 2023-24 $ 649.72 544.80 647.23 1,841.75
FY 2024-25 $ 720.67 626.40 647.23 1,994.30
% Increase 10.9% 15.0% 0.0%
Sunnyvale
FY 2023-24 $ 484.69 397.80 642.83 1,525.32
FY 2024-25 $ 504.05 433.80 668.55 1,606.40
% Increase 4.0% 9.0% 4.0%
(1) Based on 60 units of water plus 2" meter charge.
(2) Based on one 3-yard 1x/week for trach and recycling services and one 1-yard 1x/wk compost bin. All three cities have weekly recycling pick-up.
Commercial Services
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FISCAL YEAR 2024-25
Calculation of Appropriations Limit
I
n 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 factors perm itting the maximum allowable increase in the appropria tions limit are chosen for the calculation each fiscal year.
The appropriations limit for FY 202 4-25 is $3 78,697,009 while the limit for FY 202 3-24 was $356,727,282. The increase from FY 202 3-24 is primarily due to a percentage change of 3.62% in state-wide per capita personal income over 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 2023-24 Limit $ 356,727,282
2024 Change in City of Mountain View Population 1.0245 2024-25 Change in California Per Capita Personal Income 1.0362 Fiscal Year 2024-25 Limit 378,697,009
Fiscal Year 2024-25 Budget Amount Subject to Limitation 138,771,739 Amount Under Appropriation Limit $ 239,925,270
Ci
ty’s Appropriations Limit History:
$-
$50
$100
$150
$200
$250
$300
$350
$400
Millions
Appropriations (Gann Limit)
(in millions)
Appropriations Limit Budget Amount Subject to Limit
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Debt Administration
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L
egal Debt Margin:
T
he legal debt margin is the difference between the amount of debt the City is authorized to carry and the amount of debt it actually has. The legal debt margin for the City of Mountain View, California, is calculated using a debt limit of 3.75 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, 2024 is as follows (dollars in thousands):
A ssessed value (net) —June 30, 2023 (1) $44,283,288
Debt limit: 3.75% of assessed value (2) 1,660,623
Less total bonded debt, general obligation -0-
L
egal debt margin $ 1,660,623
I
n 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 property 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 2022 and has resulted in lower debt costs and savings to the City.
De
bt Obligations Outstanding:
A
s of June 30, 2024, the City is anticipated to have various debt obligations outstanding. These obligations are comprised of the following (dollars in thousands):
C
ity of Mountain View:
Wa
ter 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 upgraded to a AAA underlying credit rating by S&P from AA. The AAA underlying credit rating was last affirmed by S&P in 2018.
T
he 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.
T
ype of Indebtedness M
aturity
Interest
Rates
Authorized
and Issued
Outstanding as
of
June 30, 2024
2004 Water Revenue Bonds 2029 3.0%-4.5% $9,700 $2,755
2018 Wastewater Bank Loan 2033 3.36% $10,100 $7,241
(1) Source: Santa Clara County Assessor
(2) C alifornia Government Code, Section 43605 sets the debt limit at 15%. The Code section was enacted when assessed valuations were based on 25% of full market value. This has changed to 100% of full market value. Thus, the limit shown is 3.75% (one-fourth of the limit of 15%).
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Debt Administration
(Continued)
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S
horeline 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.
T
he 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 environment. 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 1 977-78 base value year. The 2022 Revenue Bonds were issued on parity to the outstanding 2018 Revenue Bonds.
T
ype of Indebtedness M
aturity
Interest
Rates
Authorized
and Issued
Outstanding
as of
June 30, 2024
2018 Revenue Bonds(1) 2031 or 2048 3.36%-5.0% $63,800 $61,930 2022 Revenue Bonds 2039 4.83% $21,565 $20,420
(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
T
otal long-term debt outstanding is $92.3 million.
A
nnual debt service payments by entity for Fiscal Years 2022-23 Audited, 2023-24 Adopted and 2024-25 Recommended can be found on the following pages.
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For the Fiscal
Year Ending
June 30 Principal Interest Principal Interest Principal Interest Total 2025 1,860$ 3,959 505 124 619 233 7,300
2026 1,940 3,878 525 101 641 212 7,297
2027 2,025 3,793 550 78 663 190 7,299
2028 2,105 3,703 575 53 685 167 7,288
2029 2,205 3,607 600 27 709 144 7,292
2030-2034 12,520 16,404 - - 3,924 338 33,186
2035-2039 15,950 12,957 - - - - 28,907
2040-2044 18,240 8,836 - - - - 27,076
2045-2049 25,505 3,313 - - - - 28,818
Total 82,350$ 60,450 2, 755 383 7, 241 1, 284 154, 463 Interest presented in the payment schedule excludes trustee fees.
Annual Debt Service Payment Schedule to Maturity
(Dollar in Thousands)
Wastewater Fund Water Fund Shoreline Regional Park
Community
Governmental Fund Proprietary Funds
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Annual Debt Service Payments by Entity
2022-23 2023-24 2024-25
AUDITED ADOPTED RECOM.
CITY OF MOUNTAIN VIEW
2004 Water Revenue Bonds
Principal $ 460,000 480,000 505,000
Interest 166,883 150,575 128,975
Total 2004 Water Revenue Bonds 626,883 630,575 633,975
2018 Wastewater Bank Loan
Principal 579,000 599,000 619,000
Interest 271,530 253,361 232,899
Total 2018 Wastewater Bank Loan 850,530 852,361 851,899 TOTAL City of Mountain View $ 1,477,413 1,482,936 1,485,874
SHORELINE REGIONAL PARK COMMUNITY
2011 Revenue Bonds (Refinanced FY 2022-23)
Principal $ 21,795,000 0 0
Interest 1,004,092 0 0
Total 2011 Revenue Bonds 22,799,092 0 0
2018 Revenue Bonds
Principal 920,000 950,000 985,000
Interest 3,063,230 3,033,324 2,998,577
Total 2018 Revenue Bonds 3,983,230 3,983,324 3,983,577
2022 Refunding Revenue Bonds
Principal 0 1,145,000 875,000
Interest 355,238 1,018,938 970,155
Total 2022 Refund Bonds 355,238 2,163,938 1,845,155
TOTAL Shoreline Regional Park Community $ 27,137,560 6,147,262 5,828,732 TOTAL DEBT SERVICE REQUIREMENTS $ 28,614,973 7,630,198 7,314,606 Note: Interest payment includes trustee fees, if applicable. 7-89
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FISCAL YEAR 2024-25
Budget Preparation and Review Process
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Dev
eloping 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 review 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 Fe
bruary, the City Council receives an update on the current fiscal year budget and a preliminary revenue and expenditure forecast. Also in February, b udget requests are reviewed by the Budget Review Team, in collaboration with each department. From February through May, the Budget Review Team works with departments to r eview, 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 adopted later in June and becomes the Adopted Budget.
Belo
w is a high-level condensed timeline for the entire Fiscal Year 2024-25 budget process:
November 2023 –
January 2024
Departments prepare and submit the following for the upcoming fiscal year:
(1) budget transmittal letter, non-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 replacement 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 2023
January
2024
The Capital Outlay Review Committee meets with each department and reviews their capital requests.
Dep
artments develop and submit preliminary departmental goals.
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FISCAL YEAR 2024-25
Budget Preparation and Review Process
(Continued)
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February 2024 The City Manager and Budget Review Team meet with each department to review budget submittals, including capital outlay, department goals and fees.
February 27, 2024 Fiscal Year 2023-24 Midyear Budget Update Report. Initial forecast for upcoming fiscal year prepared and presented to City Council.* April 9, 2024 City Council study session for presentation and discussion of Proposed Fiscal Year 2024-25, Capital Improvement Program.*
February – May
2024
Budget Review Team works with d epartments and the City Manager ’s office to review, refine, and modify goals/initiatives/projects to support City Council Strategic Priorities.
March – May 2025 Five-Year Financial Forecast updated for upcoming fiscal year. A 5-year financial forecast is prepared annually and a longer range 10 -Year Financial Forecast is prepared periodically.
June 11, 2024 City Council Public Hearing for presentation and discussion of the Fiscal Year 2024-25 Recommended Budget. *
June 25, 2024 Proposition 218 public hearing.*
Public hearing and adoption of Fiscal Year 2024-25 budgets, appropriations limit, fee modification (including utility rates), and adoption of Fiscal Year 2024-25 Capital Improvement Program.* September 2024 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 comment during study sessions and public hearings.
Table of Contents
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
avoids the possibility of inconsistent or conflicting policies. These policies will establish criteria A
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 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
8. Debt Management Policies
9. Risk Management Policies
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CITY COUNCIL POLICY
SUBJECT: FINANCIAL AND BUDGETARY POLICY NO.: A-11
POLICY:
1. 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 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. City Charter Section 1105 requires approval by at least five votes of the seven-member City Council to amend the budget.
Proprietary funds, which include enterprise and internal service funds, are presented on an accrual basis consistent with the basis of accounting with the exception that capital projects are appropriated for the estimated cost of the total project. These financial uses of funds are not reflected as expenses in the City
s financial statements but are capitalized and
depreciated in accordance with generally accepted accounting principles.
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.
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 Operating 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. The recommended budget shall be prepared by City staff and submitted to the City Council prior to the budget hearing each fiscal year.
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CITY COUNCIL POLICY
SUBJECT: FINANCIAL AND BUDGETARY POLICY NO.: A-11
e. The City Council shall adopt an annual operating budget before July 1 of each fiscal year.
f. The Finance and Administrative Services Director shall have authority to make minor corrections in compiling the Adopted Budget.
g. The City Manager or their designee shall have discretion for budget adjustments rating budget.
h. All budget adjustments between funds or departments shall be submitted to the City Council for approval.
i. 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. j. The Finance and Administrative Services Director and the City Manager shall have the authority to increase appropriations up to the amounts authorized for the City Manager under Council Policy A-10 for professional or specialized agreements when outside grants, donations, or reimbursement revenues have been received to offset expenditures that were not anticipated or budgeted. If the grant, donation, 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 required).
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, trending of historical information, and other relevant information.
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CITY COUNCIL POLICY
SUBJECT: FINANCIAL AND BUDGETARY POLICY NO.: A-11
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, adjusted annually. 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 significant revenue sources will be conducted to 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.
c. Expenditures will be estimated conservatively 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 reappropriated for inclusion in the 7-95
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CITY COUNCIL POLICY
SUBJECT: FINANCIAL AND BUDGETARY POLICY NO.: A-11
4. Reserve Policies
The following is a list of reserves currently in place at the time these policies were adopted.
The City Council has the authority to add or remove reserves as needed at their discretion.
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% to 25.0% 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 the 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 certain expenditures, smoothing of employee benefit changes, or anticipated or unanticipated revenue declines, as approved by the City Council. c. The General Fund Earned Lease Revenue Reserve shall be used to accumulate the rent from the LLC
(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, to fund one-time expenses of the City.
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 7-96
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CITY COUNCIL POLICY
SUBJECT: FINANCIAL AND BUDGETARY POLICY NO.: A-11
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 from excess City-owned properties shall fund this Reserve as directed by the 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 legal services, certain responsibilities identified in land leases, environmental testing, or other costs normally incurred by a lessor.
i. The Graham Site 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.
j. The Compensated Absences Reserve shall fund the disbursements of terminated or retired employees for accrued vacation and sick leave or other accrued leave as applicable. This Reserve shall be funded at a minimum of 80.0% 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 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.
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CITY COUNCIL POLICY
SUBJECT: FINANCIAL AND BUDGETARY POLICY NO.: A-11
l. Self-Insurance Reserve shall be maintained at 70%
confidence level for the 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 W 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 -insured retention.
m. The Liability Self-Insurance Reserve shall be maintained at 70% confidence level for the project liabilities as determined by an actuarial valuation to be conducted at least once every three years.
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.
with Generally Accepted Accounting Principles (GAAP) which includes a periodic 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 Parental Leave Reserve will be reviewed annually and maintained at a level adequate to meet estimated benefit liabilities.
r. The Employee Loan Reserve shall be used to provide a source of funds for the employee homebuyer and relocation assistance programs administrated by Council Policy D-13.
s. The Shoreline Regional Park Community shall maintain reserves as follows:
(1) General Reserve shall be maintained at 25% of operating expenditures. (2) Sea Level Rise Reserve shall be incrementally increased to accumulate funds for projects identified in the most recent Shoreline Sea Level Rise Study. The 7-98
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CITY COUNCIL POLICY
SUBJECT: FINANCIAL AND BUDGETARY POLICY NO.: A-11
contributed amount shall be determined annually based on the available resources, timeline of the projects, and results of the Shoreline Sea Level Rise Study.
(3) Landfill Reserve shall be incrementally increased to accumulate funds to rebuild the landfill system based on the most recent Landfill Master Plan. The reserve shall have adequate balance to rebuild the landfill system in case of a catastrophic event.
t. The Water Fund Reserve shall be maintained as follows:
(1) Minimum 10% of operating budget for emergencies.
(2) Minimum 5% of operating budget for contingencies.
(3) Goal of 10% 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% guideline.
u. The Wastewater Fund Reserve shall be maintained as follows:
(1) Minimum 10% of operating budget for emergencies.
(2) Minimum 5% of operating budget for contingencies.
(3) Goal of 10% 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.
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CITY COUNCIL POLICY
SUBJECT: FINANCIAL AND BUDGETARY POLICY NO.: A-11
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% guideline.
v. The Solid Waste Fund Reserve shall be maintained as follows:
(1) Minimum 10% of operating budget for emergencies.
(2) Minimum 5% of operating budget for contingencies.
(3) Goal of 10% 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% 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 capital improvement expenditures, and providing an analysis of the estimated funding available and necessary to fund these projects, shall be prepared 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 the 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.
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CITY COUNCIL POLICY
SUBJECT: FINANCIAL AND BUDGETARY POLICY NO.: A-11
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 the 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.
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. 7-101
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e. A
Council on a regular basis.
f. A cash flow analysis shall be prepared on a monthly basis in order to estimate the amount of funds available for investment.
7. Accounting Policies
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.
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 reflected as expenses in the City's financial statements but are capitalized and depreciated in accordance with generally accepted accounting principles.
The City also has various 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 of the Adopted Budget.
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 regular basis.
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d.
firm as required by the City Charter.
e. An Annual Comprehensive Financial Report (ACFR) shall be prepared each year within six months of the close of the previous fiscal year. The ACFR will be presented to the Council Finance Committee (CFC) in accordance with Council Policy B-6. f. The ACFR shall be prepared in accordance with generally accepted accounting principles applicable to local governments.
g.
ity Council.
h. 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 in the Adopted Budget, reimburse 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, the amount of square footage occupied, the number of items processed, the number of applicable devices, etc. The City also prepares a cost allocation plan for the Water Fund similar to the General Fund plan.
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 and financing lease obligations.
These Debt Management Policies are intended to comply with California Government Code Section 8855 (i).
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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-
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 reasonable 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. d. The term of the debt shall not exceed the expected 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 condition will be maintained.
h. The City will not exceed its legal debt margin limit of 15% 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.
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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.
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 7-105
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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 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
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 City will submit a requisition 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 7-106
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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 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 Council 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 necessary by the City Council, following consultation with the Finance and Administrative Services Director
under applicable Federal and State securities laws. In this regard, the Finance and Administrative Services Director shall consult with the Ci 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 such undertakings. Such annual reports are required to include certain financial statements.
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(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 (which 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. (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 Council are properly trained to understand and perform their responsibilities.
(b) The Finance and Administrative Services Director shall arrange for Disclosure Counsel.
Such training sessions shall include education on these Disclosure Policies Federal
and State securities laws, and the disclosure responsibilities and potential 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 7-108
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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- through theft, destruction, fire, and other insurable perils. c. All liability-type losses and claims that occur with predictable frequency and which -
insured to an appropriate level.
d. An annual analysis shall be made of all insurance and self-insurance to monitor and compare costs.
e. The City shall be self-insured for unemployment benefits. f. -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: January 23, 2024, Resolution No. 18863
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
CNL POL
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SHORELINE
REGIONAL PARK
COMMUNITY
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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 Table of Contents
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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.
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 other 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 Shoreline 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.
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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 .0%) 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. It shall be incrementally increased to accumulate funds for projects identified in the most recent Shoreline Sea Level Rise Study. The contribution amount shall be determined annually based o n a vailable resou rces, timeline of the projects, and results of the Shoreline Sea Level Rise Study.
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 f uture funding requirements for the operation and maintenance of the Shoreline landfills through 2042. The reserve shall be incrementally increased to accumulate funds to rebuild the landfill system based on the most r ecent Landfill Master Plan. The reserve shall have adequate balance to rebuild the landfill system in case of a catastrophic event.
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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 2024-25 Finances
For Fiscal Year 2024-25, operating revenues are projected at $81.8 million, $13.6 million higher than the Fiscal Year 2023-24 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 $42.5 million, $4.6 million higher than Fiscal Year 20 23-24 Adopted, primarily due to payments to the County and school districts increasing by $3.3 million. Ongoing changes of $550,000 are included as well as limited-period expenditures of $180,000. In addition, there is a $17.5 million transfer to capital projects to fund necessary projects that benefit the Shoreline Community.
The General Reserve, based on 25.0 % of operating expenditures (similar to other reserves) net of intergovernmental payments , is $ 6.0 million; a Site Contamination Reserve for expected clean-up obligations is $5.0 million ; the Reserve for Bond Proceeds is estimated at $4.0 million ; the Landfill Reserve is increasing from $ 12.0 million to $13.0 million (incrementally increased in case of a catastrophic event) ; the Sea Level Rise Reserve is increasing $6.0 million ; and the Development Impact Fee Reserve is estimated at $ 982,000. After meeting policy reserve requirements, the remaining balance available is projected to be $ 78.2 million. Importantly, remaining reserve balances are obligated for current and future funding requirements of the Shoreline Community.
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 t he 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 Shoreline 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 2006. 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 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 Table of Contents
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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. The EER Agreement expired in June 2023. In May 2023, the Shoreline Community and the school districts extended the EER Agreement until June 30, 2024. In addition, the current EER Agreement is anticipated to be renewed for three additional years starting in July 2024 . The Shoreline Community and the school districts are in the pr ocess of discussing a successor agreement that continues to provide payments to the school districts while meeting the obligations and fulfilling the statutory purpose of the Shoreline Community. For the fiscal year ended June 30, 2023, the Shoreline Community paid a total of $8.8 million in contributions to the districts.
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 service on bonds . As of June 30, 20 24, the Shoreline Community is anticipated to have the following debt obli gations 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 impr ovements, 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 Allocatio n 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, 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 approximately $31,700 in 2023 through 2029 and increase to $1.8 mill ion 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 Table of Contents
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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, 2024
(in 000’s)
2018 Revenue Bonds(1) 2031 or 2048 3.36% to 5.00% $63,800 $61,930 2022 Revenue Bonds 2039 4.83% $21,565 $20,420
___________________________________
(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
574-05-31-24S
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Audited Adopted Recom.
Actual Budget Estimated Budget
2022-23 2023-24 2023-24 2024-25
Revenues and Sources of Funds:
Property Taxes $ 62,947,361 64,557,300 71,105,000 77,121,500 Investment Earnings 2,850,815 3,272,100 3,806,600 4,309,000 Invest Earn on Dev Imp Fees 577,013 0 643,000 0
Rents & Leases 296,699 304,000 348,200 304,000
Other Revenues 136,286 95,000 111,800 100,000
Capital Projects Refunds 415,517 0 0 0
Bond Proceeds and Interest 948,136 0 3,000,000 0
Total 68,171,827 68,228,400 79,014,600 81,834,500
Expenditures and Uses of Funds:
Operations 5,990,125 7,896,114 6,198,262 9,246,907
Intergovernmental Payments 14,314,839 15,382,000 16,955,483 18,707,000 Capital Projects 22,143,500 7,482,000 8,419,000 17,466,000 Capital Projects from Fees 385,000 14,627,000 14,627,000 0 General Fund Administration 7,957,800 8,037,400 8,037,400 8,117,800 Water Fund Administration 65,700 66,400 66,400 67,100
2011 Revenue Bonds 696,525 0 0 0
2018 Revenue Bonds 3,983,230 3,983,324 3,900,000 3,983,577 2022 Refund Bonds 199,638 2,163,938 2,163,000 1,845,155 Self Insurance 140,360 191,870 191,870 213,480
Transfer to Comp Absences Res 140,000 55,000 55,000 48,000 Transfer to Equip Replace Res 140,140 139,630 139,630 79,400 Transfer to Liability Fund 0 0 0 200,000
Total 56,156,857 60,024,676 60,753,045 59,974,419
Revenues and Sources Over (Under)
Expenditures and Uses 12,014,970 8,203,724 18,261,555 21,860,081 Beginning Balance, July 1 77,537,223 89,552,193 89,552,193 107,813,748 Reserve (5,400,000) (5,600,000) (5,600,000) (6,000,000) Site Contamination Reserve (5,000,000) (5,000,000) (5,000,000) (5,000,000) Reserve for Bond Proceeds (959,709) (959,709) (3,959,709) (3,959,709) Reserve for Landfill (11,000,000) (12,000,000) (12,000,000) (13,000,000) Reserve for Sea Level Rise (15,000,000) (16,500,000) (16,500,000) (22,500,000) Reserve for Dev Impact Fees (14,965,808) (338,808) (981,808) (981,808) Ending Balance, June 30 $ 37,226,676 57,357,400 63,772,231 78,232,312 The Mountain View Shoreline Regional Park Community (Shoreline Community) Special District was formed in 1969. Tax increment derived on the difference between the frozen base year value (in 1977) 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 2022-23 $5,897,519 $33,888 $5,863,631
Actual 2023-24 $6,673,961 $33,888 $6,640,073
Recommended 2024-25 $7,360,918 $33,888 $7,327,029
SHORELINE REGIONAL PARK COMMUNITY FUND
Statement of Revenues, Expenditures and Balances
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GLOSSARY/
ACRONYMS
AND INDEX
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Glossary/Acronyms
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Accrual Basis of Accounting —A method of accounting that recognizes the financial effect of transactions, events and interfund activities when they occur, regardless of the timing of related cash flows.
A
ctual/Audited Actual—The amount of expenditures or revenues, as verified by the auditors, or positions for the fiscal year.
Ac
tuarial Accrued Liability (AAL) —The amount calculated by an actuary related to an incurred liability.
A
ctuarially Determined Contribution (ADC) —Equal to the sum of the Normal Cost (NC) and Amortization of the Unfunded Actuarial Accrued 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.
A
DA—Americans with Disabilities Act.
A
djusted—Adopted plus/minus any encumbrance carryovers, donations, grants, and midyear Council action.
A
dopted—Formal action is taken by the City Council to set a plan, action or strategy, etc. for the fiscal year.
A
nnual Budget—The total budget for a given fiscal year as approved by City Council.
A
ppropriation—A legislative act authorizing the expenditure of a designated amount of public funds for a specific purpose.
ARP
A—American Rescue Plan Act.
A
ssessed 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 Consumer 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.
A
ssigned—The City’s intent to use funds for a specific purpose as expressed by City Council or a delegated authority.
Au
dit—An official financial examination conducted by an independently licensed certified public accountant.
B
alanced Budget—Revenues are equal to or greater than total expenditures.
Table of Contents
Glossary/Acronyms
(Continued)
9-2
B
onds—A legal promise to pay a sum of money on a specific date at a specified interest rate.
B
udget—A financial plan identifying projected revenues, planned expenditures and levels of service.
B
udget Adjustment—Any lawful change after the formal adoption of the budget.
C
alPERS—California Public Employees Retirement System.
C
apital 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.
C
apital Outlay (also referred 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).
C
apital Projects Fund—Used to account for financial resources 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.
C
arryover Balance —The difference between actual 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.
CCP
I—California Consumer Price Index.
C
DD—Community Development Department.
C
ERBT—California Employers’ Retiree Benefit Trust.
C
ertificates of Participation (COP s)—Provides a long -term financing mechanism through a financing lease agreement.
C
MO—City Manager’s Office.
C
OLA—Cost-of-living adjustment.
Co
mmitted—Formal action by the City Council places the constraint on how the funds can be spent and may only be altered by the same type of City Council action. Contractual obligations are included in this category.
Table of Contents
Glossary/Acronyms
(Continued)
9-3
C
ommunity Development Block Grant (CDBG)—A grant received by the Department of Housing and Urban Development (HUD).
C
ommunity 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 certain rental units in Mountain View.
C
omponent Units —Legally separate entities for which the elected officials of the primary government are financially accountable.
C
onsumer 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.
C
ontingency—An amount set aside for emergency or unanticipated expenditure and revenue shortfall.
C
ost Recovery Program— Service provided to a specific group or population where the fee is established to partially or fully offset the expenditures incurred for the program or service.
CP—C
ouncil Policy.
C
SD—Community Services Department.
CS
MFO—California Society of Municipal Finance Officers.
D
ebt Retirement Costs—Costs associated with the payoff of debt.
D
ebt Service—The payment of principal and interest on borrowed funds such as bonds.
D
ebt 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.
D
eficit—Expenditures exceeds revenue.
D
epartment—The highest organizational unit within the City which is responsible for managing divisions or activities within a functional area.
D
epreciation— The cost of an asset divided by its expected useful life in years.
D
iscretionary Expenditure—Nonessential spending. The city’s operation can continue without it.
Table of Contents
Glossary/Acronyms
(Continued)
9-4
Division—An organizational unit within a department that provides a specific service.
E
ducational 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.
EI
R—Environmental Impact Report.
En
cumbrances— 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.
E
nding Balance —A fund's accumulation of revenues over its expenditures available for appropriation.
E
nterprise Funds—Used to account for an activity for which a fee (or fees) is charged to external users for goods or services. The City has three Enterprise (or Utility) Funds, Water, Wastewater and Solid Waste Management, that account for the water services, wastewater (sewer) services, and trash and recycling services provided to residents and businesses in the City.
E
stimated Expenditures—The amount of expenditures expected to be spent in the current fiscal year.
E
stimated Revenue—The amount of revenue expected to be received in the current fiscal year.
Exc
ess Education Revenue Augmentation Fund (Excess ERAF) —In 1992, as a way of solving its own budget shortfall, the State enacted legislation that shifted partial financial responsibility for funding education to local government. Property tax revenues belonging to cities, counties, and special districts were s hifted to the Education Revenue Augmentation Fund. When county auditors determine the fund has enough money to meet the minimum state funding requirements for its public schools and community colleges, the remaining funds are returned to the local governments at year-end.
E
xpenditures—The use of financial resources typically spent for goods or services.
F
inancial Assurance Mechanisms (FAMs)—A state mandated Financial Assurance Mechanism to ensure the City is set aside money to meet the obligation for additional postclosure care costs for the landfill sites.
F
inancial 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.
Table of Contents
Glossary/Acronyms
(Continued)
9-5
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.
Fu
ll-Time Equivalent (FTE) —Part-time and hourly 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.
F
unctions—Long-term goals of a department which are tied to performance measures.
F
und—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 purpose of carryi ng on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations.
F
und Balance—The difference between assets and deferred outflows and liabilities and deferred inflows reported in a governmental fund.
G
AAP—Generally Accepted Accounting Principles.
G
ASB—Governmental Accounting Standards Board.
Ge
neral Fund—Accounts for the operations of the City which are not recorded in other funds.
Ge
neral Fund Budget Contingency Reserve —A reserve set aside for uncertain economic conditions to provide for financial flexibility.
G
eneral 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, emergencies and to generate ongoing interest earnings for the General Operating Fund.
G
eneral Fund Reserves—The combination of all General Fund Reserves.
G
eneral Government—A grouping of departments that support those which give direct service to the public.
G
eneral Non-Operating Fund (GNOF)—A "sub" fund of the General Fund which accounts for the limited-period revenues and expenditures of the General Fund.
G
eneral Obligation Bonds —Are issued to fund public projects and are backed by the full faith and credit of the issuer.
Ge
neral 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.
Table of Contents
Glossary/Acronyms
(Continued)
9-6
G
FOA—Government Finance Officers Association.
G
oals/Projects/Initiatives—A set of criteria to be achieved within a certain time period.
Go
vernmental Funds—Funds generally used to account for tax -supported activities. There are four different types of governmental funds: the General Fund, special revenue funds, debt service funds, and capital projects funds.
Gr
ant Funds —Moneys received from another government , such as the State or Federal government, usually restricted to a specific purpose.
G
ross—Amount prior to any deductions.
Inf
rastructure—A substructure or underlying foundation on which the continuance or growth of a community depends: roads, schools, transportation systems, etc.
Ini
tiative 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.
Inte
rdepartmental Charges—Charges from one department or fund to another department or fund within the governmental entity.
Inte
rfund Expenditure—An expenditure reported in one department or fund that is generated by another department or fund within the governmental entity.
Inte
rfund Transfers—Movement of money from one fund to another within the City of Mountain View or component units of the City of Mountain View.
I
ntergovernmental Revenue— Grants, entitlements and cost reimbursements from another Federal, State or local governmental unit.
Inte
rnal Service Fund—Used to account for any activity that provides goods or services to other funds or departments on a cost reimbursement basis. The City uses Internal Service Funds for fleet maintenance, equipment replacement, Workers' Compensation, unemployment, liability risk exposure, retirees’ health and employee benefits.
Inv
estment Portfolio —The accumulation of all cash and investments regardless of source or ownership, placed in securities or vehicles for purposes of generating interest income.
L
abor 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.
Table of Contents
Glossary/Acronyms
(Continued)
9-7
Limited-Period Expenditure—An expenditure that is of a one-time or limited duration and not considered ongoing in nature.
M
aintenance and Operations—Cost of upkeep and running of property or equipment (account classification 55200s).
Maj
or Fund—Any fund whose revenues or expenditures equal 10% of their fund-type total and 5% of the grand total of governmental and enterprise funds.
Mat
erials and Supplies —Expenditures for goods used to support operations (account classification 55100s).
M
easurement 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).
Mino
r Estate Trust—Trust fund City established based on a donation in 2018. The Minor family donated $410,235 endowment from the Minor Estate that allows the Library Director to spend 75% of the annual interest earned.
M
ission Statement —A broad direction based on the needs of the community. A mission is general and timeless; it is not concerned with a specific achievement in a given time period.
M
obile Home Rent Stabilization Ordinance (MHRSO) —A fund for s tabilization of rents for mobile homes and mobile home spaces.
M
odified 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 accounting period in which the fund liability is incurred, 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) MV
CC—Mountain View City Code.
MV
PD—Mountain View Police Department.
N
et—Amount after consideration of any adjustments.
No
n-Discretionary Expenditure—Essential spending. City can’t operate without it.
No
rmal Cost (NC)—Represents the annual cost estimated for pension or retirees' health benefits of the future liability for current employees.
Table of Contents
Glossary/Acronyms
(Continued)
9-8
O&M—Operations and maintenance
O
perating Balance —The balance of ongoing revenues and expenditures before one -time revenues or expenditures such as capital projects.
O
perating 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.
O
perations—Includes salaries, benefits, supplies and services, and capital outlay expenditures.
Other Expenses—All expenditures not recorded in other major account classifications (account classification 55500s).
O
ther Funds—The reference used for funds other than the General Fund (e.g., Special Revenue, Debt Service, Capital Projects, etc.).
Ov
erhire 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.
P
erformance/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 of effectiveness of work performed by a department or program from year to year.
P
ersonnel Services—Salaries and benefits paid to City employees (account classification 54100- 54300s).
P
osition Classification—Includes job titles, job grades and job families for an overall job level.
P
rimary Government — Any state government or general purpose local government (municipality or county).
P
rofessional/Technical Services —Expertise purchased from external sources (account classification 55400s).
P
rojected Revenue—The amount of revenue projected for future fiscal year’s budget(s).
P
roperty Tax Apportionment—The allotment of direct taxes on the basis of population.
P
roposed Budget—The initial plan by the City Manager for the fiscal year presented to the City Council before adoption.
Table of Contents
Glossary/Acronyms
(Continued)
9-9
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 measures such as population, CPI and nonresidential construction changes.
P
roprietary Funds—To account for operations that involve business-like activities. There are two different types of proprietary funds: enterprise funds and internal service funds.
PW o
r PWD—Public Works Department.
Reb
udget—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.
Rec
ommended Budget—The preliminary spending plan for the fiscal year presented to the City Council in the Narrative Budget Report.
Ren
tal Housing Committee (RHC)—Established by the Community Stabilization and Fair Rent Act, and consists of five members and one alternate member.
Res
erves—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.
Restr
icted—Constraints on expenditures are externally imposed by creditors, grantors, or laws/regulations of other governments or by enabling legislation.
Reven
ue Enhancements —Any action that increases current revenue sources or creates new ones.
Sa
laries and Benefits —The set of all City -related operating costs for personnel (e.g., salaries, wages, retirement, health, dental, etc.).
Sec
tion 1103 of City Charter —Mandates that the City Manager will send a careful estimate, in writing, detailing the amount of expenditures required to ensure the proper conduct of business at all levels the City Manager has control of and an estimate of incomes expected.
Sec
ured Debt—Debt guaranteed by the pledge of assets or other collateral.
Ser
vices and Supplies —The set of all nonpersonnel -related operating costs (e.g., supplies, maintenance, utilities, services, etc.).
Ser
vices to Other Departments —Includes interdepartmental charges and credits received for work performed for another department or fund (account classification 54100).
Table of Contents
Glossary/Acronyms
(Continued)
9-10
Shoreline Community (SRPC) —The Shoreline Regional Park Community.
S
ignificant Changes—Any increase above the base budget that is discretionary.
S
MaRT® Station—The copyright protected acronym used for the Sunnyvale Materials and Recovery Transfer Station.
Sp
ecial 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.
Sp
ecial 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.
S
tructural Deficit —The deficit that occurs when there is an imbalance between ongoing revenues and ongoing expenditures.
S
tructurally Balanced Budget— Ongoing revenues a re greater than or equal to ongoing expenditures.
T
ABs—Tax Allocation Bonds. Bonds issued by a government agency secured by the agency's pledge of tax increment revenues.
T
axes—Compulsory charges levied by a government for the purpose of financing services performed for the common benefit.
U
nassigned—This is the residual classification for the General Fund.
U
nfunded Actuarial Accrued Liability (UAAL)—The portion of the AAL that does not have funds set aside toward this liability. Used in reference to the CalPERS system and Retirees' Health Benefit Program.
Un
secured Debt—Obligation not backed by the pledge of specific collateral.
U
tilities—A public service such as gas, electricity or water. Also used to account for expenditures for services such as gas, electricity, water, trash and recycling collection, etc. (account classification 55300s).
U
tility Funds—See Enterprise Funds.
U
tility Rolls—Utility property assessed by the State Board of Equalization.
Table of Contents
Glossary/Acronyms
(Continued)
9-11
Vehicle License Fee (VLF)—Established in 1953 as a uniform statewide 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 control s the tax rate and the allocation among 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 receive 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.
VT
A—Valley Transportation Authority.
Table of Contents
ALPHABETICAL INDEX
9-12
Accounting Division Summary ................................................................................................ 4-131 Affordable Housing Division Summary ................................................................................... 4-168 Appropriations Limit .................................................................................................................. 7-85 Appropriations Matrix ................................................................................................................. 4-4 Budget Preparation and Review Process .................................................................................. 7-90 Building Division Summary ....................................................................................................... 4-77 Cable Television Fund Schedule ................................................................................................ 5-24 Capital Improvement Program, Fiscal Year 2024-25 Recommended ......................................... 6-1 Capital Outlay – Recommended ................................................................................................ 7-49 City Attorney’s Office Department Summary ............................................................................. 4-8 City Attorney’s Office Organizational Chart ................................................................................ 4-7 City Clerk’s Office Department Summary ................................................................................. 4-18 City Clerk’s Office Organizational Chart .................................................................................... 4-17 City Council Department Summary .......................................................................................... 4-26 City Council Organizational Chart ............................................................................................. 4-25 City Government Organization ..................................................................................................... iii City Management Division Summary ........................................................................................ 4-42 City Manager’s Office Department Summary ........................................................................... 4-30 City Manager’s Office Organizational Chart ............................................................................. 4-29 City Officials ................................................................................................................................... ii Citywide Memberships ................................................................................................................ 7-7 Communications and Outreach Division Summary .................................................................. 4-46 Community Development Administration Division Summary .................................................. 4-69 Community Development Department Organizational Chart .................................................. 4-57 Community Development Department Summary .................................................................... 4-58 Community Profile ...................................................................................................................... 2-1 Community Services Administration Division Summary .......................................................... 4-92 Community Services Department Organizational Chart ........................................................... 4-81 Community Service s Department Summary ............................................................................. 4-82 Community Stabilization Fair Rent Act (CSFRA)/ Rental Housing Committee (RHC) Fund Schedule .................................................................................................................................... 5-16 Comparison of FY 23-24 and FY 24-25 Recommended Utility Rates ........................................ 7-80 Construction/Conveyance Tax Fund Schedule ......................................................................... 5-12 Council Neighborhoods Committees Funding ............................................................................. 7-6 Debt Administration .................................................................................................................. 7-86 Debt Service Payments by Entity – Annual ............................................................................... 7-89 Debt Service Payment Schedule to Maturity ............................................................................. 7-88 Discretionary On-Going Changes – Recommended .................................................................. 7-17 Downtown Benefit Assessment Districts Fund Schedule ......................................................... 5-20 Economic Development Division Summary .............................................................................. 4-74 Employee Benefits Self-Insurance Fund Schedule .................................................................... 5-36 Engineering Division Summary ............................................................................................... 4-266 Equipment Maintenance and Replacement Fund Schedule .................................................... 5-31 Table of Contents
ALPHABETICAL INDEX
(Continued)
9-13
Equipment Replacement - Recommended ............................................................................... 7-52 Expenditures, General Operating Fund .................................................................................... 1-80 Expenditures Graph, General Operating Fund ......................................................................... 1-86 Expenditures Graph, Total by Fund Type .................................................................................. 1-84 Expenditures Graph, Total Department .................................................................................... 1-85 Expenditures, Total Fund .......................................................................................................... 1-78 Fee Modifications – Fiscal Year 2024-25 Recommended .......................................................... 7-54 Finance and Administrative Services Administration Division Summary ............................... 4-125 Finance and Administrative Services Department Organizational Chart ............................... 4-115 Finance and Administrative Services Department Summary ................................................. 4-116 Financial and Budgetary Policy ................................................................................................. 7-92 Financial Management Division Summary ............................................................................. 4-128 Fire Administration Division Summary ................................................................................... 4-148 Fire and Environmental Protection Division Summary ........................................................... 4-154 Fire Department Organizational Chart ................................................................................... 4-139 Fire Department Summary ..................................................................................................... 4-140 Fire Suppression Division Summary ........................................................................................ 4-150 Forestry and Roadway Landscape Division Summary ............................................................ 4-104 Fund Group Summaries .............................................................................................................. 5-6 Fund Structure Outline and Description of Funds ...................................................................... 5-1 Gas Tax Fund Schedule ............................................................................................................. 5-10 General Fund: Development Services Fund Schedule ................................................................ 5-9 General Fund Reserves Schedule .............................................................................................. 5-38 General Notes ............................................................................................................................. 4-1 General Operating Fund Five-Year Financial Forecast:
Capital Outlay and Equipment Replacement Expenditures ............................................... 3-51 Charges for Services R evenues ........................................................................................... 3-35 Debt Service Expenditures .................................................................................................. 3-59 Interfund Expenditures and Transfers ................................................................................. 3-53 Interfund Revenues and Transfers ...................................................................................... 3-40 Intergovernmental Revenues ............................................................................................. 3-33 Introduction .......................................................................................................................... 3-1 Licenses, Permits, and Franchise Fees/Fines and Forfeitures Revenues ............................ 3-30 Miscellaneous Revenues ..................................................................................................... 3-38 Other Local Taxes Revenues ............................................................................................... 3-22 Property Taxes Revenues .................................................................................................... 3-15 Revenues and Expenditures Overview ................................................................................. 3-7 Salaries and Benefits Expenditures ..................................................................................... 3-44 Sales Tax Revenues ............................................................................................................. 3-20 Supplies and Services Expenditures .................................................................................... 3-49 Total Expenditures .............................................................................................................. 3-43 Total Revenues .................................................................................................................... 3-14 Table of Contents
ALPHABETICAL INDEX
(Continued)
9-14
Use of Mo ney and Property Revenues ............................................................................... 3-26 General Operating Fund Schedule .............................................................................................. 5-8 General Special Purpose Fund Schedule ................................................................................... 5-21 Glossary/Acronyms ..................................................................................................................... 9-1 Housing Administration Division Summary ............................................................................. 4-166 Housing Department Organizational Chart ............................................................................ 4-157 Housing Department Summary .............................................................................................. 4-158 Housing Fund Schedule ............................................................................................................. 5-15 Housing Grant Fund Schedule ................................................................................................... 5-23 Human Resources Department Summary .............................................................................. 4-178 Human Resources Organizational Chart ................................................................................. 4-177 Human Services Division Summary ........................................................................................... 4-52 Information Technology Department Summary ..................................................................... 4-190 Information Technology Organizational Chart ....................................................................... 4-189 Interfund Transfers Schedule .................................................................................................... 5-37 Liability Insurance Fund Schedule ............................................................................................. 5-34 Library Administration Division Summary .............................................................................. 4-210 Library Customer Experience and Technology Division Summary ......................................... 4-212 Library Department Organizational Chart .............................................................................. 4-201 Library Department Summary ................................................................................................ 4-202 Library Youth, Bookmobile and Collections Division Summary .............................................. 4-217 Limited-Period Expenditures - Recommended .......................................................................... 7-26 Mobile Home Rent Stabilization Ordinance (MHRSO) Fund Schedule ...................................... 5-17 Non-Discretionary On-Going Changes - Recommended ............................................................. 7-8 Nonprofit Agency Funding .......................................................................................................... 7-4 Other Streets & Transportation Fund Schedule ........................................................................ 5-11 Other Transportation Developer Fees Fund Schedule .............................................................. 5-14 Park Land Dedication Fund Schedule ........................................................................................ 5-27 Parks and Open Space Division Summary ............................................................................... 4-107 Performing Arts Division Summary ........................................................................................... 4-95 Planning Division Summary ....................................................................................................... 4-71 Police Administration Division Summary ................................................................................ 4-228 Police Department Organizational Chart ................................................................................ 4-219 Police Department Summary .................................................................................................. 4-220 Police Field Operations Division Summary ............................................................................. 4-231 Police Public Safety Support Services Division Summary ....................................................... 4-237 Police Special Operations Division Summary .......................................................................... 4-234 Position Allocation, Regular Full-Time and Part-Time ................................................................ 7-2 Property Taxpayers, Top Ten - Fiscal Year 2023-24 .................................................................. 2-12 Public Benefit In Lieu Fund Schedule ......................................................................................... 5-13 Public Works Administration Division Summary .................................................................... 4-258 Public Works Department Organizational Chart .................................................................... 4-241 Table of Contents
ALPHABETICAL INDEX
(Continued)
9-15
Public Works Department Summary ...................................................................................... 4-242 Public Works Public Services Division Summary ..................................................................... 4-270 Purchasing and Support Services Division Summary .............................................................. 4-133 Recreation Division Summary ................................................................................................. 4-110 Rent Stabilization Division Summary ...................................................................................... 4-173 Retirees’ Health Insurance Fund Schedule ............................................................................... 5-35 Revenues, General Operating Fund .......................................................................................... 1-79 Revenues Graph, General Operating Fund ............................................................................... 1-82 Revenues Graph, Other Fund .................................................................................................... 1-83 Revenues Graph, Total Fund ..................................................................................................... 1-81 Revenues, Total Fund ................................................................................................................ 1-77 Risk Management Division Summary ..................................................................................... 4-136 Sales Tax Producers – Top 25 .................................................................................................... 2-11 Shoreline Golf Links/Michaels at Shoreline Restaurant Fund Schedule ......................................... 5-19 Shoreline Golf Links/Restaurant Division Summary ............................................................... 4-101 Shoreline Division Summary ..................................................................................................... 4-98 Shoreline Regional Park Community ........................................................................................... 8-1 Shoreline Regional Park Community Fund Schedule ...................................................... 5-25 & 8-7
Sig
nificant Accomplishments ..................................................................................................... 1-65 Solid Waste Management Fund Schedule ................................................................................ 5-30 Storm Drain Construction Fund Schedule ................................................................................. 5-26 Successor Housing Agency Fund Schedule ................................................................................ 5-18 Supplemental Law Enforcement Services Fund Schedule ........................................................ 5-22 Sustainability Division Summary ................................................................................................ 4-49 Table of Contents .......................................................................................................................... iv Transmittal Letter ....................................................................................................................... 1-1 Transportation and Business Services Division Summary ...................................................... 4-260 Unemployment Self-Ins urance Fund Schedule ......................................................................... 5-33 Wastewater Fund Schedule ...................................................................................................... 5-29 Water Fund Schedule ................................................................................................................ 5-28 Workers’ Compensation Self-Insurance Fund Schedule ........................................................... 5-32 Table of Contents
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9-16
Table of Contents