Attachment 4 - Proposed Budget Book FY 23-24 — Pacifica City Council, June 26, 2023

RECOMMENDED

OPERATING
BUDGET

CITY OF PACIFICA
FY 2023-2024

CALIFORNIA
1 City of Pacifica
540 Crespi Drive
Pacifica, CA 94044
(650) 738-7300
https://www.cityofpacifica.org/
2 CITY OF PACIFICA
Fiscal Year 202-2
Adopted Budget
3 CITY OF PACIFICA
ACKNOWLEDGMENTS:

Budget Book Preparation
Yulia Carter, Assistant City Manager
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Matt Pressey, Financial Advisor (RGS)
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6 CITY OF PACIFICA
Executive Summary
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8 June 26, 2023
Honorable City Council, City of Pacifica
Subject: Fiscal Year 2023-24 Proposed Budget
Honorable Mayor, Mayor Pro Tem, and Members of the City Council, On behalf of City staff, I am pleased to present for your consideration the Proposed Budget for Fiscal Year 2023-24, which is balanced and is being presented for the Council’s consideration of formal adoption at the City Council meeting of June 26, 2023. This transmittal memo provides a summary of the Proposed Budget.

INTRODUCTION
Preparation of this Proposed Budget comes at an important milestone for Pacifica’s budgetary outlook. The City has faced structural deficit forecasts, with operating expenses exceeding operating revenues for its General Operating Fund for years. Over the past two years, during the pandemic and into pandemic recovery, the City has been buoyed by American Rescue Plan Act (ARPA) funding to achieve a balanced budget while maintaining existing levels of essential City services. Knowing that ARPA funding is temporary and ends in June 2023, the City took steps to address the on-going structural deficit by placing a local Transactions and Use (Sales) Tax measure on the ballot for voter consideration in November 2022. The voters approved this tax, Measure Y, by a vote of 59.37% in favor. With the passage of Measure Y, combined with prudent expenditure containment and revenue enhancement through economic development efforts and grant-seeking, for the first time in many years the City is not faced with a structural deficit to close in the upcoming fiscal year budget!
However, Measure Y and other revenues are only enough to maintain existing levels of services for FY 2023-24. With Pacifica’s perennial low staffing levels and below-market employee compensation compared to comparable cities in our region, and limited revenue sources to fund critical infrastructure and other capital projects, a challenge for the FY 2023-24 Proposed Budget is how to prudently fund important program enhancements in some departments, fund essential capital projects, address recruitment and retention challenges of qualified employees, and prepare for long-term financial sustainability. The importance of confronting these challenges is spotlighted in the 2023-2030 City of Pacifica Strategic Plan, which was developed and adopted by the City Council this spring and is summarized below.

The remainder of this Proposed Budget transmittal memo is organized as follows:
o Strategic Planning and Budget Development Process;
9 o Summary of 2023-2030 City of Pacifica Strategic Plan; o Budget Development Strategies
o Proposed Budget Overview
o Conclusion & Longer-term Challenges
o Acknowledgments

STRATEGIC PLANNING & BUDGET DEVELOPMENT PROCESS
Preparation of this budget began with the mid-year FY2022-23 budget adjustments brought to City Council on March 27, 2023, reflecting a more accurate picture of revenue and expenditure status as the City continued to emerge from pandemic impacts, and forecasting for anticipated Measure Y revenue. Based on that mid-year analysis, the Long-term Financial Forecast and Budget methodology and calendar were presented to the City Council at the first Budget Session on April 10, 2023. Unlike the previous year when the City's long-term financial forecast projected a significant ongoing structural deficit, this condition has now been mitigated by improved post-COVID revenue projections and, most importantly, by Pacifica voters passing Measure Y. As a result, the long-term financial forecast projected a positive outlook with a structurally balanced budget for FY 2023-24 and beyond, but did not leave sufficient funds for needed service enhancements, adequate staffing and employee compensation levels, and ongoing investments in capital infrastructure.

At the second Budget Session, on May 8, 2023, staff presented the General Fund Base Budget, Preliminary Budget Strategies, and the Proposed Capital Improvement Plan for FY 2023-24.

Also on May 8, the Council adopted the 2023-2030 Strategic Plan, which was the result of two community workshops in March and April which served as this year’s annual goal-setting process. This strategic planning process was a critical step in the budget development process, helping to align the City’s financial resources with the Council’s priorities for coming years.

The budget development process continued throughout May and June, including:
x June 5: Planning Commission review of the Proposed FY2024-28 Capital Improvement Plan for Conformity with the General Plan
x June 12: Budget Session 3: Review of FY 2023-24 Program Options, Proposed Budget Recommendations, and Adoption of Master Fee Schedule
x June 26: Budget Adoption

STRATEGIC PLAN
Each year the City Council convenes in advance of the new fiscal year to review the City’s prior goals and develop a list of priorities to be implemented in the upcoming fiscal year. This annual process is intended to identify Council priorities in advance of developing the annual budget, in order to align the City’s financial resources with the projects and initiatives that will make up the workplan for the fiscal year. This year, the City Council undertook a different process - strategic planning. A best practice for high functioning organizations, strategic planning is begins with identifying Mission, Vision, and Values statements for the organization, followed by identifying long-term goals that reflect those statements, and multi-year strategies and priorities to fulfill those goals.

The final Adopted 2023-2030 Strategic Plan is provided in Attachment 4 of the Proposed Budget. As a summary, and to connect the Strategic Plan to this Proposed Budget, the following table explains the components of the Strategic Plan and the final outcome. The 10 subsequent sections in this transmittal memo show how the Budget Development Strategies and the Proposed Budget tie to the Goals and Strategies of the Strategic Plan.

Mission Statement
(What the City does and strives to do
on an on-going basis)
The City of Pacifica
provides exceptional services,
maintains the small-town feel
and safety of its unique community,
and stewards its environment, coastal beauty,
and recreational opportunities.

Vision Statement
(What the City is aspiring to become)
Pacifica strives to be an inclusive
and sustainable community:
environmentally, economically, socially, and
holistically.

Values
(How the City does its work)
Collaborative Teamwork
Healthy Workplace
Heartfelt Service
Resource Stewardship
Transparent and Responsive
Visionary Planning
Goals
(How the City will achieve its Vision)
&
Strategies
(City Council’s initial priorities to ensure progress on achieving the Strategic Plan, while recognizing the ongoing services, management and non-discretionary work that consume most City resources)
Goal #1: Enhance organizational and fiscal stability.

A. Improve staff retention, recruitment, mental health and wellness resources, and increase staffing for rising workloads.

B. Consider possible tax and bond measures for 2024.

C. Prioritize implementation of the Economic Opportunities Study.

Goal #2: Improve and steward City infrastructure, streets and facilities.

A. Complete selected stormwater and flooding improvements citywide B. Advance the Beach Boulevard Resiliency and Esplanade Protection Projects (including the Pier, as feasible).

C. Pursue planning and financing for the Library projects.

D. Develop a Facilities and Equipment Plan for Public Safety and the Community Center Goal #3: Prioritize protection and development of affordable housing.

A. Complete the Housing Element Update.

B. Update the Short-Term Rental Ordinance.

C. Prioritize Housing Element program implementation.

Goal #4: Pursue climate change adaptation and mitigation.

A. Update the Climate Action and Adaptation Plan, including performance targets.

B. Continue the urban forestry plan, tree canopy goals, inventory and projects.

C. Update Pacifica’s Local Coastal Plan and improve communications and collaboration with the California Coastal Commission.

Goal #5: Broaden public communications and collaboration.

A. Creatively and appropriately leverage community expertise and volunteers to advance City priorities.

B. Increase communications, education, and connections for community mental health resources.
11 BUDGET DEVELOPMENT STRATEGIES
During the May 8, 2023, Budget Session, the City Council discussed and provided direction regarding six specific budget strategies recommended by the City Manager to guide the development of the budget, aligned to the City Council’s goals. These strategies are listed below, along with a brief summary of how each strategy is implemented in the Proposed Budget.
¾ Budget Strategy #1: Utilize funding strategies that minimize General Fund impact to augment professional staffing.

Relates to Council Goal #1: Enhance organizational and fiscal stability.

Implementation in Proposed Budget: Several staff-augmentation actions are included in the proposed budget to help deliver projects and services effectively with minimal on-going impact to the General Fund. These include:
x funding for a summer intern program;
x funding for a temporary fellowship position to assist with the Climate Action and Adaptation Plan Update;
x funding for a 3-year limited term Maintenance Worker I position in Public Works;
x funding a full-time Capital Project Manager out of capital project budgets;
x implementing a short-term rental program fee to cover the costs of administering this program, including augmenting code enforcement resources related to this program
¾ Budget Strategy #2: Continue to build the City's Reserve Funds due to future financial uncertainties concerning the Vehicle License Fee In-lieu payments from the state.

Relates to Council Goal #1: Enhance organizational and fiscal stability.

Implementation in Proposed Budget: The proposed budget
includes prudently maintaining Assigned Reserves at policy levels to protect the City against unexpected interruptions in revenues, the vulnerability of State actions, adverse economic conditions, unpredictable one-time costs, and exposure to natural disasters and emergencies. The reserves and levels are:
x General Reserve – 10% of Expenditures: $4,794,026
x Facilities Maintenance & Replacement: $205,000
x Compensated Absences: $200,000
x Child Care Reserve: $488,591
x Legal Reserve: $100,000
¾ Budget Strategy #3: Additional funding for the Civic Center Project. 12 Relates to Council Goal #2: Improve and steward City infrastructure and facilities.

Implementation in Proposed Budget: The proposed budget
includes allocating an additional $600,000 from the Disaster Accounting Fund toward the Civic Center Project to cover costs from change orders and additional architectural services due to severe existing condition building damage discovered after removing the exterior of the buildings.

¾ Budget Strategy #4: Capital Improvement Program Funding for Priority Storm Drainage and Streets Projects.

Relates to Council Goal #2: Improve and steward City
infrastructure and facilities.

Implementation in Proposed Budget: The proposed budget
includes allocating the anticipated $650,000 in Measure Y revenue collected during this fiscal year from April 1, 2023, through June 30, 2023, towards additional priority streets paving projects and $350,000 from the Disaster Accounting Fund toward the
Anza/Arguello Interim Storm Drain Upgrade project.
¾ Budget Strategy #5: Reprioritize a portion of Excess Educational Revenue Augmentation Funding (Excess ERAF) toward funding for
affordable housing.

Relates to Council Goal #3: Prioritize protection and development of affordable housing.

Implementation in Proposed Budget: The proposed budget
includes allocating 50% of Excess ERAF (approximately $1.67 million), after allocating the NGOs’ share, toward the Housing Inlieu fund for future potential affordable housing projects. ¾ Budget Strategy #6: Allocate a specific amount of training, conference, and travel funding for each Councilmember to be transparent to the public and equitable amongst Councilmembers about funding for
professional development activities.

Relates to Council Goals #1 and #5: Enhance organizational and fiscal stability and Broaden public communications and
collaboration
Implementation in Proposed Budget: The proposed budget
includes increasing City Council’s conference, training, and travel budget allocation by $22,900, to a total of $38,000, to be transparent to the public and equitable amongst Councilmembers about funding for professional development activities.

In addition to actions related to the above budget strategies, the proposed budget includes 13 numerous items recommended by the City Manager that are directly informed by and help fulfill the Council’s Strategic Plan Goals and Strategies, but were not yet developed by the time of the May 8th budget strategies recommendations. However, these additions were presented at the June 12, 2023, Budget Session. They include the following notable additions:
¾ Budget Addition A: Mental Health Clinician in Police Department.

Relates to Council Goals #5, Strategy B: Increase
communications, education, and connections for community mental health resources.

Implementation in Proposed Budget: The proposed budget
includes funding for the first year of a two-year pilot project to add a mental health clinician in the Police Department to help the Community Wellness and Crisis Response Team ($140,000). ¾ Budget Addition B: Police and Fire equipment replacement funding.

Relates to Council Goals #1: Enhance organizational and fiscal stability.

Implementation in Proposed Budget: The proposed budget
includes funding for necessary replacement of body-worn and incar cameras and tasers for PD ($100,000), protective gear and radio equipment in Fire ($399,378), and an initial deposit ($70,000) for the lease purchase of a replacement fire apparatus. ¾ Budget Addition C: Vehicle replacement funding.

Relates to Council Goals #1: Enhance organizational and fiscal stability.

Implementation in Proposed Budget: The proposed budget
includes $500,000 in Vehicle Replacement Fund 72 towards the purchase of new vehicles citywide in accordance with the City’s vehicle replacement schedule.
¾ Budget Addition D: Economic development activities.

Relates to Council Goals #1: Enhance organizational and fiscal stability.

Implementation in Proposed Budget: The proposed budget
includes funding for implementation of priority actions from the Economic Opportunities Study ($60,000) and the Shop
Pacifica/Workation program ($25,000).
¾ Budget Addition E: Parks, Beaches, and Recreation program and special event enhancements.

Relates to Council Goals #5, Strategy B: Increase
communications, education, and connections for community 14 mental health resources.

Implementation in Proposed Budget: The proposed budget
includes funding for enhancing PB&R special events and
programming to enhance community experiences.

BUDGET OVERVIEW
While it is always difficult to predict revenues and expenditures for the future, this proposed budget has been prepared with staff’s best estimates at this time about anticipated revenues and expenditures for the upcoming year. This Proposed Budget also continues the City’s tradition of financial transparency, pursuing cost recovery, and budgeting prudence. This Proposed Budget provides clarity and understanding of the City’s financial plan for FY2023-24 in an easy-to-read format.

A detailed “Basis of Budget Preparation and Budget Overview” is provided in the Proposed Budget Book on pp 51-67. That Overview provides details about budget revenue and expenditure assumptions, projected fund balance structure and budgetary reserves for all funds, and the specifics of additional programs included in the General Fund budget. In addition, the FY2024-2028 Capital Improvement Program is provided as Attachment 5.

For purposes of this Transmittal Memo, the following charts are provided to show at a highly aggregated level the amounts and sources of General Fund Revenues, and the apportionment of Expenditures.

15 CONCLUSION & LONGER-TERM CHALLENGES
I am pleased to present a Proposed Budget for FY2023-24 that is structurally balanced, transparent, accountable, prudent, and maintains critical programs and services for the Pacifica community. The progress the City has made, and will continue to make, on the City Council’s Strategic Plan is noteworthy, especially when viewed within the financial and staffing constraints under which the City has been operating. The approval of the Measure Y ½ cent Transactions and Use (Sales) Tax in November 2022 by Pacifica voters is forecast to close the City’s structural budget deficit beginning in FY2023-24, allowing the City to maintain existing levels of service. And a combination of positive tax revenue performance, prudent expenditure containment, and revenue enhancement through economic development efforts and grant-seeking has allowed for modest temporary service enhancements in the FY2023- 24 Proposed Budget, as described earlier in this Transmittal Memo and in the Budget Overview in the Proposed Budget Book on pp 51-67
Looking ahead, the City is confronted with challenges in building a financially sustainable future for the City that includes addressing Pacifica’s low staffing and compensation levels compared to other comparable cities in the region, and appropriately funding its Capital Improvement Program to address the many infrastructure, streets, and facilities needs of the City. City staff is committed to continuing its work to identify operational opportunities and efficiencies, assess appropriate fee structures, pursue economic development opportunities, 16 and advise on alternative revenue options available to the City and the community to facilitate Pacifica’s future financial sustainability. I and City staff look forward to continued work with the City Council and the community to address these financial challenges and ensure Pacifica continues to be a desirable community in which to live, work, and play.

ACKNOWLEDGMENTS
Preparation of the FY2023-24 Proposed Budget was a significant team effort by numerous staff.

I appreciate everyone’s energy, focus, and teamwork. With deep gratitude for excellent work, I would like to first recognize Assistant City Manager/ Administrative Services Director Yulia Carter, Deputy Finance Director Lucy Xie, Financial Analyst II Mario Xuereb, and Financial Consultant Matt Pressey. I also want to thank and acknowledge the efforts of the Departments in developing their departmental budget submittals – Police Chief Maria Sarasua, Police Captains Bill Glasgo and Chris Clements; Planning Director Christian Murdock, Senior Planner Stefanie Cervantes and Management Analyst Elizabeth Brooks; Parks, Beaches and Recreation Director Bob Palacio, Child Care Supervisors Tracy Gilbert and Mindy Tiet, Senior Services Supervisor Amber Shong, and Recreation/Aquatics Supervisor Anthony Schriver; Public Works Director Lisa Petersen, Deputy Directors Roland Yip and Maria Aguilar, and the CIP team -- Senior Civil Engineer Raymond Donguines, Field Services Superintendents Gino Assereto and Louis Langi, Plant Manager Louis Sun, Collections Manager Eddie Pastrano, Assistant Superintendent Rey Mendez, Wastewater Engineering Manager Nelson Schlater and Senior Civil Engineer (Wastewater) Dan Patten; Fire Chief Ron Myers, Deputy Fire Chiefs Todd Johnson, Sean Kavanaugh, and Bill Amable, and Supervising Administrative Analyst Elizabeth Solis. I would also like to recognize the other members of the Executive Team -- City Clerk Sarah Coffey, City Attorney Michelle Marchetta Kenyon, and Assistant City Attorney Denise Bazzano for their roles in helping deliver this Proposed Budget. Finally, I would like to thank each of the City Council members for their focus, scrutiny, and decision-making throughout their review of the various iterations of this budget – Mayor Tygarjas Bigstyck, Mayor Pro Tem Sue Vaterlaus, and Councilmembers Sue Beckmeyer, Mary Bier, and Christine Boles.

Sincerely,
Kevin S. Woodhouse
City Manager
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18 CITY OF PACIFICA
City Council
Mayor
Tygar Bigstyck
Mayor Pro Tempore
Sue Vaterlaus
Sue Beckmeyer Mary Bier Christine Boles
Council Members
19 THIS PAGE IS INTENTIONALLY
BLANK
20 CITY OF PACIFICA
Executive Team
Kevin Woodhouse
City Manager
Maria Sarasua
Police Chief
Christian Murdock
Planning Director
Michelle M. Kenyon
City Attorney
Ron Myers
North County Fire Chief
Bob Palacio
Parks, Beaches, and
Recreation Director
Yulia Carter
Assistant City Manager
Lisa Peterson
Public Works Director
Sarah Coffey
City Clerk
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22 Includes Mission, Vision, Values,
Goals, and Strategies
City of Pacifica
Strategic Plan
MAY 2023
2023 to 2030
23 To the Pacifica City Council and Community,
I am pleased to present Pacifica’s 2023-2030 Strategic Plan. The City Council’s commitment to undertaking a strategic planning process this year, the community’s input into the process, and the enclosed outcome of that process, is a testament to the City Council’s hard work and dedication to developing and implementing a vision for Pacifica to enhance the future of this incredible and unique coastal community. This strategic plan charts a bright future for Pacifica and, importantly, provides clear City Council direction to guide priorities for the organization for years to come.

City staff and I look forward to the challenging work
ahead to carry out the many important services,
programs, and projects to fulfill this strategic plan.

Respectfully,
Kevin S. Woodhouse
City Manager
Message from the City Manager
City Council
Tygarjas Bigstyck, Mayor Sue Vaterlaus, Mayor pro Tem
Sue Beckmeyer, Councilmember Mary Bier, Councilmember Christine Boles, Councilmember www.cityofpacifica.org 02
Pacifica Strategic Plan 2023 to 2030
24 Each year the City Council convenes in advance of the new fiscal year to review and amend as necessary City Council goals, and to develop a list of priorities to be implemented in the upcoming fiscal year to fulfill the goals. In Spring 2023, over the course of three public meetings, the Pacifica City Council undertook a comprehensive strategic planning process instead of its annual goal-setting process. Beginning with identifying Mission, Vision, and Values statements for the organization, followed by identifying goals that represent those statements and strategies to fulfill those goals, the Pacifica City Council developed this 2023 to 2030 Strategic Plan.

A strategic plan is a living document, featuring a
comprehensive framework that can be adjusted
periodically based on the needs of the community.

Strategic Planning
www.cityofpacifica.org 03
Pacifica Strategic Plan 2023 to 2030
25 The City of Pacifica provides exceptional
services, maintains the small-town feel
and safety of its unique community, and
stewards its environment, coastal beauty,
and recreational opportunities.

MISSION - What Do We Do?
VISION
Pacifica strives to be an inclusive and
sustainable community: environmentally,
economically, socially, and holistically.
- What Are We Becoming?
Collaborative Teamwork
Healthy Workplace
Heartfelt Service
Resource Stewardship
Transparent and Responsive
Visionary Planning
VALUES
How Do We Approach Our Work?
www.cityofpacifica.org 04
Pacifica Strategic Plan 2023 to 2030
26 Improve and steward City
infrastructure, streets and facilities.
02 Prioritize protection and development
of affordable housing.
03 Goals
Enhance organizational
and fiscal stability.
01 - How Will We Achieve Our Vision?
Pursue climate change
adaptation and mitigation.
04 Broaden public communications
and collaboration.
05 www.cityofpacifica.org 05
Pacifica Strategic Plan 2023 to 2030
27 Enhance organizational and
fiscal stability.

A. Improve staff retention, recruitment, mental health
___and wellness resources, and increase staffing for
___rising workloads.

B. Consider possible tax and bond measures for 2024.

C. Prioritize implementation of the Economic
___Opportunities Study.

A. Complete selected stormwater and flooding
___improvements citywide.

B. Advance the Beach Boulevard Resiliency and Esplanade ___Protection Projects (including the Pier, as feasible).

C. Pursue planning and financing for the Library projects.

D. Develop a Facilities and Equipment Plan for Public
___Safety and the Community Center.

Improve and steward City
infrastructure, streets and facilities.
01 02
Pacifica Goals and Strategies
2023 to 2030
The Strategies listed under each Goal below are the City Council’s initial priorities to ensure progress on achieving the Strategic Plan while recognizing the ongoing services, management and non-discretionary work that consume most City resources. www.cityofpacifica.org 06
Pacifica Strategic Plan 2023 to 2030
28 A. Complete the Housing Element Update.

B. Update the Short-Term Rental Ordinance.

C. Prioritize Housing Element program implementation.

Pursue climate change
adaptation and mitigation.

A. Update the Climate Action and Adaptation Plan,
___including performance targets.

B. Continue the urban forestry plan, tree canopy goals, ___inventory and projects.

C. Update Pacifica’s Local Coastal Plan and improve
___communications and collaboration with the
___California Coastal Commission.

Prioritize protection and
development of affordable
housing.

A. Creatively and appropriately leverage community
___expertise and volunteers to advance City priorities.

B. Increase communications, education, and
___connections for community mental health resources.

Broaden public
communications and
collaboration.
03 04
05 www.cityofpacifica.org 07
Pacifica Strategic Plan 2023 to 2030
The Strategies listed under each Goal below are the City Council’s initial priorities to ensure progress on achieving the Strategic Plan while recognizing the ongoing services, management and non-discretionary work that consume most City resources. 29 Conclusion City Manager's Office
540 Crespi Drive, Pacifica, CA 94044
(650) 738-7409
[email protected]
The Pacifica Strategic Plan 2023 to 2030 establishes strategies for the next seven years to meet the City’s five overarching goals. The Plan articulates the organizational mission and vision of the City and establishes a set of values and goals as a guide for decision making. Accountability for the Strategic Plan will be provided through periodic updates to the City Council.

Progress on the Plan will be reviewed annually, with updates as strategies are completed and as new issues emerge.

Pacifica Strategic Plan 2023 to 2030
www.cityofpacifica.org 08
Pacifica Strategic Plan 2023 to 2030
30 About the City of Pacifica
*Photos courtesy of Stephen Johnson
Location:

The City of Pacifica is located along a six–mile stretch of coastal beaches and forested hills in north-central California. The City compromises several small valleys spread between Sweeny Ridge in the east, Montara to the south, and the Pacific Ocean's rocky bluffs to the west. It is located approximately 15 miles south of San Francisco and an easy 40-minute drive from almost anywhere in the Bay Area within the western portion of San Mateo County. Pacifica's climate is usually mild throughout the year.

Featuring some of the most beautiful coastlines in California, visitors of Pacifica will enjoy miles of sandy beaches, hiking trails along the coastline and mountain ridges, and many local shops and restaurants.

History:

Pacifica received its current name in 1957, which means "Peaceful." Its name came about from a contest held in 1957 to find a name for a newly incorporated coastal city.

In 1769, Portola Expedition from Spain encountered
people living in the village of Pruristac in what is now present-day Linda Mar. The Spanish named these
people Coastoans. However, the actual name of the
tribe was Ohlone, who had occupied Pacifica for
thousands of years prior. The Portola Expedition had
overshot their quest for Monterey and, over the next
several days, hiked to the top of Sweeny Ridge, where
they became the first Europeans to sight the San
Francisco Bay.
31 By 1800, the Ohlone Village of Pruristac was annihilated from diseases (possibly measles) carried by white missionaries.

In 1839, Don Francisco Sanchez, a politician, military officer, and ranchero, was granted two leagues of land (approximately the size of the present-day City of Pacifica) by the governor of Alta California. He built a home on his property which is now known as Sanchez Adobe.

As the 1800s passed, the character of the area became established by the diversity of multiple cultures that made up the Coastside, a prime example of the American melting pot.

In 1906, the Ocean Shore Railway began construction along the shoreline. Construction of the Railway spanning from San࿦Francisco to Tunitas Glen, just south of Pacifica, was completed in 1907. Due to financial problems and the increasing popularity of the horseless carriage, the railroad ceased operation in 1920.

During The Prohibition Era (1920-1933), Doctor Galen Hickok bought Sam's Castle, a large castle remote from his offices in San Francisco, to use as a rehabilitation center for his abortion patients (an illegal practice).

During WWII (1939-1945) the Devil's Slide
Bunker was built. When in service, a watcher
equipped with a set of binoculars would keep
watch out at sea and if they spotted simply
radioed a massive six-inch gun not far away,
which would sink them before they got close.

With the advent of more modern missile
defenses, the station became obsolete, and the
entire site was abandoned in 1949, leaving an
empty bunker atop Devil's Slide.

In 1957, Pacifica was incorporated,
consolidating the nine small communities of
Fairmont, Westview, Pacific Manor, Sharp
Park, Fairway Park, Vallemar, Rockaway
Beach, Linda Mar, and Pedro Point. It has
many reminders of its early beginnings in the
1800s. The City's location on the coast
attracts fishermen, farmers, and many other
industries. The town developed a rich and
unique community comprised of various
backgrounds and ethnicities.

The City is a coastal community and is home to approximately 38,595 people. 32 Government Structure:

The City of Pacifica operates under a Council-Manager form of government and is governed by a five-member elected City Council. The City Council appoints a City Manager who is responsible for the oversight of daily operations and provides leadership for the City's programs.

By means of its own employees and through
other shared or contract services, the City of
Pacifica provides a variety of municipal services
to its citizens, including law enforcement; library,
disaster preparedness, recreation programs;
maintenance of beaches, streets, parks and
buildings; sanitary sewer utility collection and
maintenance, planning, zoning and building
inspection, storm drain maintenance, code and
parking enforcement, engineering and general
administrative services.

The members of the City Council serve as the policy-making body. City voters elect five Council members to staggered four-year terms.

The City Council meets regularly on the
second and fourth Monday of each month at
7:00 p.m., and may call additional special
meetings. All meetings of the City Council,
Planning and Recreation Commissions, and
any other committees are open to the public
except when certain personnel matters and
legal items are discussed.

City offices are open 8:30 a.m. to 5:00 p.m.,
Monday through Friday, except on holidays.

City of Pacifica Main Line (650) 738-7300 540 Crespi Drive City Manager's Office (650) 738-7409 540 Crespi Drive
City Clerk's Office (650) 738-7307 540 Crespi Drive
Administrative Services (650) 738-7300 540 Crespi Drive Finance (650) 738-7392 540 Crespi Drive
Recreation Services (650) 738-7387 540 Crespi Drive
Economic Development (650) 738-7301 540 Crespi Drive
Public Works (650) 738-3767 700 Pacific Coast Hwy
Code Enforcement (650) 738-7343 540 Crespi Drive
Public Safety (Business Line) (650) 738-7314 2075 Coast Hwy Additional information about city services is available on the City of Pacifica's website at www.cityofpacifica.org
33 Population:

There is a rich culture of diverse traditions and multi-generational families who have lived in Pacifica for well over 100 years. The City population is about 38,595. There are approximately 13,986 households and 9,971 families (71.29 % of households). About

45.34 % of the City population has a bachelor's degree or higher.

Culture, Recreation & Local Attractions:

The City and Coastside are thriving fishing and
tourism destinations. The local and growing
organic agriculture community hosts a
Wednesday farmers market, while the Pacifica
Pier is the only pier in the Bay Area where you
can crab or fish for free. The crabbing season
begins in November and lasts throughout July.

The Coastal Trail runs along for miles along
beaches and bluff tops where individuals whale
watch, bike, or hike. Golf can be enjoyed at the
Sharp Park Golf course with specular
backdrops.

The natural beauty that makes up Pacifica is appreciated by visitors and residents alike.

Each year, The Fog Fest, a festival to celebrate the community and raise funds for local community groups, draws in over 40,000 visitors over a two–day period.

Besides the sandy beaches and rugged cliffs along
the ocean, Pacifica is also home to residential
communities where architecture is enhanced by
colorful yards and gardens. Visitors can stroll around
town to discover unique wares in local shops, markets
and boutiques. Music, tastings, acting classes, and
other entertainment are held at parks, shops,
wineries, and eateries. First-class dining can be found at restaurants, bakeries, taquerias, delis, and coffee
shops. Menus include fresh fish straight off the boat
and ethnic offerings from around the world.

The City also boasts seven unique lodgings with over 300 available rooms. These guests generate over $3.0 million in transient occupancy tax and contribute to $2.8 million in sales tax for the community each year.

Fun Facts:
x The 9-foot statue of Gaspar de Portola at the corner of Highway 1 and Crespi Drive was given to the State of California by the Spanish autonomous region of Catalonia in 1988. It commemorates the initial discovery of San Francisco Bay by Europeans 34 during the "Age of Exploration." Pacifica is a sister city of Balaguer, Spain, the birthplace of Portola
x The boundary of the City of Pacifica closely
compares with the limits of the San Pedro
land grant, a gift of the Mexican government
to Francisco Sanchez in 1838 in recognition
of his services as military commander and
alcalde (mayor and magistrate) of the City of
Yerba Buena (now San Francisco).
x Francisco Sanchez built the Sanchez adobe
in the 1840s as a country home. There he
was famed for his generosity to travelers, including John C. Fremont, who visited there during his extensive survey of California.
x The City of Pacifica was named not by its Spanish immigrants but through a contest in 1957 that was held to find a name for the newly incorporated coastal City. The winning name, Pacifica, was based on the 80-foot statue by sculptor Ralph Stackpole, which was created as the theme lady for the Golden Gate International Exposition. Two of the sculptor's working models have been saved.

One is over the front stairs at City Hall, and the other sits in the City Council Chambers.
x The thousand-plus acres that make up
San Pedro Valley Park was assembled
from large parcels leased from the North
Coast County Water District and the 21-
acre core that was John Gay's Trout Farm
until it was destroyed by the 1962 floods.

It is administered by the San Mateo
County Parks and Recreation
Department.
35 x Sanchez Adobe is a living history site that was occupied from prehistoric Indian times until it became a historic landmark
in 1953. It was an Indian village, a
mission farm, a cattle ranch, the home of
Francisco Sanchez (alcalde (Mayor) of
San Francisco), a residence of General
Kirkpatrick, the Hotel San Pedro, a
speakeasy known as Adobe House, and
an artichoke storage facility. For many
years it was the only provider of food for
Mission Dolores in San Francisco. The
old adobe home on the site, a fine example of authentic Monterey architecture, is the oldest building in San Mateo County.
x Sam's Castle - After the 1906 earthquake, Henry Harrison McCloskey—a San Francisco attorney for the Ocean Shore Land Company (and Railroad)— buys a plot of land on the craggy bluffs of what is now the Sharp Park district of Pacifica, California. McCloskey hires architect Charles MacDougal to design an earthquake/fire-proof home to assuage the fears of his wife, Emily McCloskey.

Shortly after moving in, Henry McCloskey dies. In 1916, Dr. Galen Hickok purchased the castle and began using it as a "retreat for girls and women unwilling to become mothers." Dr. Hickock was arrested and sentenced to serve five years at San Quintin prison.
x Established in 1905, the Ocean Shore Railroad Company's tracks started in San Francisco and ran along a coastal route
through the small villages that later
became Pacifica. It hugged the mountain
at Devil's Slide and traveled south through
Pacifica. The route ended at Tunitas
Creek, south of Pacifica. Most of the
Ocean Shore right of way was paved over
and turned into Highway 1, reputed to be
the most spectacular road on the West
Coast. Signs of Pacifica's early railroad days
can be seen along the Rockaway headlands and along the railway berm in Pedro Point. The huge cut between Fairway Park and Vallemar was created by railroad engineers, and three railroad stations still stand.
s
36 x Beginning life in 1910, the Little Brown Church was Pacifica's first church. It was built of rough-sawn fir and redwood, standing
just 100 feet from the Ocean Shore
Railroad. Known as the Salada Beach
Presbyterian Church, it served as a church,
community social center, meeting room,
public school, well-baby clinic, and
neighborhood movie house. Now it is home
to the Pacifica Coastside Museum, where
visitors can learn about Pacifica's unique
and colorful history.
x Located at Sharp Park Beach, Pacifica
Municipal Pier was opened in
November 1973. It was built as a
cooperative development of the City of
Pacifica, the Wildlife Conservation
Board, and the California Department
of Fish & Game. Famous for its
salmon runs and winter Dungeness
crabbing, the pier attracts anglers from
around the globe. Other species
caught at the pier are Jack Smelt, White
Croaker, and Striped Bass. The pier, a designated site by The Whale Trail, is one of the best places to watch humpbacks and gray whales lunge feeding, tail slapping, and, if you're lucky, breaching.
*Fun Facts courtesy of Robert Crow and the Pacifica Historical Society b
37 City of Pacifica&RPPXQLW\
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The City welcomes those wishing to live, work and play in Pacifica. You will find an inviting and multicultural community atmosphere and friendly and involved people here.

HOTELS, MOTELS, B&B’S
Number of Hotels and Lodging Establishments 7
RV Parks and Campgrounds 1
Hotel Rooms 328
Average Occupancy 68%
Annual Coast Side Visitors (pre-pandemic) 4.2 million
EMPLOYMENT Number
Employed
% of
Total
2,270 10.88%
13,424 64.33%
Self-Employed
Private Companies
Governmental Workers
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3,275

15.70%

CITY STATISTICS
Population 38,595
Climate Range 47 – 72 °F
Land Area 12.59 Square Miles
Miles of Streets 188.01 Miles
Miles of Sanitary Sewers 82 Miles
City Parks
Beaches
Sports Fields
Playgrounds
19 4
5 14
38 Median Age
Total Households
Average Household Size
Median Household Income
Education – High School Degree or higher
Education – Bachelor's Degree or higher
Median Housing Value
Percent of Foreign-Born Persons

43.4 13,986
3 138,548

79.0%

45.4%
$1,018,800

23.73%
Source: "Pacifica Demographics." Point2, https://www.point2homes.com/US/Neighborhood/CA/SanMateo-County/Pacifica-Demographics.html#Education. 39 1
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42 RESOLUTION NO. ________

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PACIFICA ESTABLISHING THE APPROPRIATION LIMIT FOR FISCAL YEAR 2023-2024 PURSUANT TO ARTICLE XIIIB OF

THE CALIFORNIA STATE CONSTITUTION
WHEREAS, Proposition 4 was adopted by voters on November 6, 1979, thereby adding Article XIIIB of the California State Constitution, and WHEREAS, it is the desire of the City Council of the City of Pacifica to establish the Appropriation Limit for fiscal year 2023-2024 pursuant to Article XIIB of the California State Constitution.

NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF PACIFICA THAT:

1. the appropriations subject to limitations for the fiscal year 2023-2024 were $39,964,331;

2. the January 1, 2023 factors for the California per capita personal income increased by 4.44% and the population of the City of Pacifica decreased by 0.9959%;

3. the Appropriation Limit subject to limitation for the fiscal year 2023-2024 totals $53,039,802; and
BE IT FURTHER RESOLVED THAT $53,039,802 is hereby appropriated to “Reserve for General Operations.” The appropriations authorized by the adopted budget shall be chargeable to said account. Any unspent or unencumbered budget appropriations, and any balance of appropriations in the Reserve account shall not be expended without prior authorization from the City Council of the City of Pacifica, and BE IT FURTHER RESOLVED that any revenues from proceeds of taxes and user fees in excess of costs received during the fiscal year 2023-2024 over and above the appropriated limit of $53,039,802 must be returned to the taxpayers of the City of Pacifica in accordance with the procedure to be adopted by the Council of the City of Pacifica when such amount of refund is determined.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Pacifica, California, held on the 26th day of June, 2023, by the following vote:

AYES, Councilmembers:

NOES, Councilmembers:

ABSENT, Councilmembers:

ABSTAIN, Councilmembers:

Tygarjas Twyrls Bigstyck, Mayor
APPROVED AS TO FORM: ATTEST:

Michelle Marchetta Kenyon, City Attorney Sarah Coffey, City Clerk 43 Annual Appropriation Limit
Fiscal Year 2023-2024
Appropriations Limitation, imposed by Propositions 4 and 111, establishes a formula to restrict the amount of revenues that can be appropriated in any fiscal year. The Limit is based on actual appropriations for base fiscal year 1978-79 and is increased annually using the growth in population and the consumer price index as well as commercial property development within the City during the year. Revenues that are restricted to the limitation are those which are referred to as “proceeds of taxes”, such as sales tax, property tax and business license tax.

The City must adopt an appropriation limit for each fiscal year. Beginning with the fiscal year 1990-1991, the law provides the local agency with an option to calculate the adjustment factors by the following formulas:

Inflation - Either the percentage change in the California per capital income or the percentage change in the local assessment roll from the preceding year due to the addition of local non-residential construction.

Population - Either the City’s own population growth or the population growth of the entire County.

Historically Calculated Appropriations Limits:

Fiscal Year Method Used Limit
2008-2009 CA Income/San Mateo Population 29,912,483
2009-2010 CA Income/San Mateo Population 30,462,125
2010-2011 CA Income/San Mateo Population 30,035,741
2011-2012 CA Income/San Mateo Population 31,048,271
2012-2013 CA Income/San Mateo Population 32,534,535
2013-2014 CA Income/San Mateo Population 34,573,086
2014-2015 CA Income/San Mateo Population 34,897,143
2015-2016 CA Income/San Mateo Population 36,592,519
2016-2017 CA Income/San Mateo Population 38,908,408
2017-2018 CA Income/San Mateo Population 40,570,055
2018-2019 CA Income/San Mateo Population 42,269,940
2019-2020 CA Income/San Mateo Population 44,019,916
2020-2021 CA Income/San Mateo Population 45,604,633
2021-2022 CA Income/San Mateo Population 47,856,145
2022-2023 CA Income/San Mateo Population 50,995,869
2023-2024 CA Income/San Mateo Population 53,039,802
Calculations:

Fiscal Year 2022-2023 Limit: $50,995,869
Adjustment Factors:

1. California per capital income change = 4.44%

2. San Mateo County Population change = -0.9959%
Total Adjustment: 1.0401
44 Step 1 Total all appropriations (2023-2024) operating and capital from general and special funds 78,910,376 $
Step 2 Deduct:

1. Non-Proceeds of Taxes (38,825,250) $

2. Exempt Expenditures (Debt Service, Medicare) (329,250) $ Add:

1. Excess user fees which exceed actual costs 208,455 $ Step 3 Equals appropriations subject to limit (Step 1 - Step 2) 39,964,331 $ Step 4 Compare against 2023-2024 Appropriations Limit (from below) 53,039,802 $ Dollar Amount Under Limit (Step 4 - Step 3) 13,075,471 $ Percentage of Limit (Step 3/Step 4) 75.35%
Step 5 Fiscal Year 22-23 Appropriation Limit 50,995,869 $ Fiscal year Growth Factor based on Non-Residential
Step 6 California per capita personal income growth 4.44% 1.0401 and the City of Pacifica Population Change -0.9959%
((4.44+100)/100) x ((-0.9959+100)/100)
Step 7 FY 23-24 Appropriations Limit (Step 5 x Step 6) 53,039,802 $ Step 8 FY 23-24 Appropriations Subject to Limit (from above) 39,964,331 $ Step 9 Dollar Amount Under Limit (Step 7 - Step 8) 13,075,471 $ Step 10 Percentage of Limit (Step 8/Step 7) 75.35%
Step 11 Percentage Under Limit (Step 9/Step 7) 24.65%
&,7<2)3$&,),&$APPROPRIATIONS LIMIT
CALCULATIONS FISCAL YEAR 2023-2024
45 RESOLUTION NO. ________

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PACIFICA ADOPTING THE FISCAL YEAR 2023-24 ANNUAL OPERATING AND CAPITAL BUDGET WHEREAS, the City Council of the City of Pacifica has held public budget study sessions on April 10, 2023, May 8 2023, and June 12, 2023, and a public hearing on June 26, 2023, for consideration of adoption of the Recommended FY 2023-24 Operating and Capital Budget; and
WHEREAS, the recommended budget was prepared in accordance with governmental accounting standards and the financial policies of the City; and WHEREAS, the recommended budget is a balanced expenditure plan that ensures the maintenance of adequate reserves during FY 2023-24; and WHEREAS, the City of Pacifica now desires to adopt the 2023-24 Fiscal Year Appropriations Limit and Operating and Capital Improvement Program Budget for FY 2023-24;
WHEREAS, Sections 65400, 654001, and 65403 of the State Planning and Zoning Code require the Planning Commission to review Public Works capital projects for the next fiscal year to determine conformity with the adopted General Plan. The Planning Commission reviewed and approved the Capital Improvement Project Budget on June 5, 2023;
WHEREAS, expenditures from the Roy Davies Trust Fund are required to be approved by a 4/5 vote of the City Council, and the 2023-24 Roy Davies Trust Fund expenditures are part of the 2023-24 Capital Budget, and NOW, THEREFORE, THE CITY COUNCIL HEREBY RESOLVES:

The City Council of the City of Pacifica hereby approves the FY 2023-24 budget with the citywide revenues and expenditures as follows:
46 City of Pacifica
FY 2023-24 Adpoted Budget
Fund Balances Summary
GENERAL FUND 48, $ 48,607,256 941,100 $ 333,844 $

ENTERPRISE FUNDS
18 Sewer Charge Fund 19,071,000 17,116,167 1,954,833
34 Sewer Facility Construction Fund 3,000 10,488,000 (10,485,000) 35 Beach Parking Fund 665,000 462,064 202,936
Total Enterprise Funds 19,739,000 28,066,231 (8,327,231)

SPECIAL REVENUE AND CAPITAL FUNDS
07 SLES Fund 130,000 128,300 1,700
09 Measure A Fund 1,463,000 2,626,900 (1,163,900)
10 Gas Tax Maintenance Fund* 2,245,900 1,763,100 482,800 11 Measure W Fund 560,000 550,000 10,000
12 Highway 1 Improvement Fund 29,500 59,796 (30,296)
13 Street Improvement Fund 1,821,000 1,610,000 211,000
14 Manor Drive Improvement Fund 2,700,000 3,060,000 (360,000) 16 NPDES Stormwater Fund 203,000 334,600 (131,600)
19 Planned Local Drainage Fund 477,000 2,100 474,900
22 General Capital Improvement Fund 4,391,000 4,612,000 (221,000) 23 Frontierland Remediation 75,000 280,000 (205,000)
24 Housing In-Lieu Fund 1,665,250 - 1,665,250
26 Park In-Lieu Capital Improvement 120,000 - 120,000
27 PB&R Roy Davies Trust - 135,400 (135,400)
28 PB&R Special Revenue Fund - 200,583 (200,583)
31 Pacifica Library Fund 34,000 34,700 (700)
38 Disaster Accounting Fund 1,665,250 1,455,000 210,250 Total Special Revenue and Capital Funds 17,579,900 16,852,479 727,421

INTERNAL SERVICE FUNDS
65 Self Funded Dental Plan 248,500 181,100 67,400
66 Self-Insurance Fund W/C 1,100,000 1,100,000 -
67 Self-Insurance Fund Liability 2,030,300 2,380,300 (350,000) 71 Motor Pool Operations Fund 1,200,000 1,190,712 9,288 72 Motor Pool Replacement Fund 125,000 570,000 (445,000) 74 Fire Equipment Fund 282,300 399,378 (117,078)
Total Internal Service Funds 4,986,100 5,821,490 (835,390)

DEBT SERVICE FUNDS
40 Debt Service Fund 2,499,800 2,499,800 -
Total Debt Service Funds 2,499,800 2,499,800 -
Total Other Funds 44,804,800 53,240,001 (8,435,201)
Total All Funds 93,745,900 $ 101,847,257 $ (8,101,357) $ Revenues &
Transfers In
Adopted
Budget
Expenditures
& Transfers
Out Adopted
Budget
Revenue Over
(Under)
Expenditures
Fund Name
47 Section 1. The All Funds Budget Summary, included in the City’s Operating Budget for Fiscal Year 2023-24, contains the expenditures (including transfers) to be appropriated in the sum of $101,847,257. The citywide revenues (including transfers) are budgeted at $93,745,900.

Section 2. The CIP allocation of $17.5 million, including the Capital Budget expenditures The additional allocation for the Civic Center Facilities Rehabilitation Project included in the CIP budget also increase the construction contingency for the Project by an additional $500,000 or

5.3% of the construction budget to the total contingency of $1,237,838 (13.1%), increasing the total project construction budget authority to $10,651,966. The CIP Budget also includes expenditures from the Roy Davies Trust Fund of $135,400.

A copy of the Operating and Capital budgets are on file with the City Clerk and are hereby adopted. The funds appropriated by this resolution are authorized to be expended as necessary and proper for municipal purposes.

Section 3. The City Manager shall be authorized to redistribute budgeted appropriations from one department to another or one capital project to another within the same fund. However any transfers between the funds shall be approved by the City Council.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Pacifica, California, held on the 26th day of June 2023.

AYES, Councilmembers:

NOES, Councilmembers:

ABSENT, Councilmembers:

ABSTAIN, Councilmembers:

Tygarjas Bigstyck, Mayor
APPROVED AS TO FORM: ATTEST
Michelle Marchetta Kenyon Sarah Coffey
City Attorney City Clerk
48 CITY OF PACIFICA
Budget Overview
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50 Basis of Budget Preparation and Budget Overview
The City Budget is the result of a thorough,
lengthy, and collaborative process involving City
Council leadership and City Staff expertise. The
City Council sets policy direction for the Budget,
and City staff take into consideration economic
trends to forecast revenue and create a budget
that accomplishes the Council's goals while
ensuring the City's financial stability. Local,
County, State, and national economic trends are
among the factors considered.

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Development of the Fiscal Year 2024
Budget incorporates a positive yet
slowing economic outlook that
balances the continuing trend of stable
key economic indicators following the
COVID-19 pandemic, with
corresponding growth in property tax
and sales tax. Inflation has taken off
the last two years since March 2021
with a high in June 2022 of 8.93% and
has steadily slowed through May 2023
down to 4.13%.

National Outlook and Impact on the City
According to the June 2023 UCLA Anderson Forecast released on June 7, 2023, the U.S. is not in a recession, but a mild recession could be in the future depending on Federal Reserve policy. UCLA economists say that if data continue to show a robust labor market, the Fed will likely err on the side of
further tightening of monetary policy.

Higher interest rates can directly
impact the viability of development
projects and other economic activity
previously anticipated in San Mateo
County and nationwide.

Nationwide unemployment has
reached 3.4% in April 2023, but climed
to 3.7% in May 2023, which is slightly
above the pre-pandemic level of 3.5%.
51 Certain industries, such as the technology industry, have executed layoff plans, the impact of which will contribute to the mild recession scenario.

State Outlook and Impact on the City
The California economy is poised to
overtake Germany as the world's 4th
largest economy in the coming year,
continuing to outperform the nation and
other countries in Gross Domestic
Product (GDP) growth, companies'
market value, and renewable energy.

California has also been the largest state
economy by GDP in the past 50 years and lead the nation in the post-pandemic economic recovery.

As knowledge workers throughout the State remained employed and sought additional work-from-home space during the pandemic, the price of housing continues to climb throughout the State, particularly in the Bay Area, Los Angeles, and San Diego markets.

The average median home price in California is $761,300, down by 9.01% YoY for April 2023. In 2023, experts predict the median sale price growth to drop by roughly 4%, the first annual drop since 2012. Despite expected declines in sales price, property tax revenue for the City is expected to rise due to reassessments at the point of sale to the higher sales price value.

Local Economy
Overall, the San Francisco Bay Area economy has
recovered from the pandemic, enjoying prosperity
exceeding pre-pandemic figures in all sectors.

According to the 2023 Joint Venture Silicon Valley
Index report, 91,000 people departed over the past
two years (the highest number on record since the
dot.com bust) and there is no longer a significant
influx of people from other places. However, the
economy is at full employment, growing even despite
a round of layoffs.

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City staff normally prepares an annual operating budget that requires City Council adoption and contains revenues, appropriations, and other financial information pertaining to all City operating and capital budgets. The philosophy employed in creating this Budget has been to focus the City's efforts on continuing to provide quality "core" municipal services in the most efficient way possible.

This operating Budget covers the 2023-24 fiscal year, which runs from July 1, 2023, to June 30, 2024.
52 Basis of Budgeting
The City's budgets for Governmental Funds, such
as the General Fund, Debt Service Funds, Special
Revenue Funds, and Capital Project Funds, are
prepared based on the modified accrual basis of
accounting (revenues are recognized in the
accounting period in which they become available
and measurable, and expenditures are recognized
in the accounting period in which the liability is
incurred). The City's Enterprise Funds and Internal
Service Funds shall be prepared on the full accrual
basis of accounting for all operating revenues and
most operating expenses (revenues are recognized
when they are earned, and expenses are recognized when the liability is incurred). Certain expenses for long-term liabilities, such as net-pension liability, are budgeted on the modified accrual basis of accounting. The City's operating budget shall exclude unrealized gains or losses resulting from the change in fair value of investments.

Budget Preparation
The annual budget cycle begins each year with the development of budget instructions, including policy directives and a budget calendar, in December and is completed with the budget adoption by the City Council in June.

This year's budget cycle launched in the Spring 2023, over the course of three public meetings, the Pacifica City Council undertook a comprehensive strategic planning process instead of its annual goal-setting process. Beginning with identifying Mission, Vision, and Values statements for the organization, followed by identifying goals that represent those statements and strategies to fulfill those goals, the Pacifica City Council developed this 2023 to 2030 Strategic Plan.

In March 2023, the City Council completed the mid-year review of the FY 2022-23 budget. At that time, Council reviewed revenues and expenditures adjustments, adopted a resolution authorizing adjustments to the Fiscal Year 2022-23 Operating and Capital Budget, and discussed preparation for the FY 2023-24 Budget process.

The City Manager and Assistant City Manager provide
guidance to departments prior to the preparation of
department budgets related to economic outlook and
parameters for budgeting.

Budget projections are submitted by department
heads to the Finance Department. Then, the Assistant
City Manager submits the draft recommended City
budget to the City Manager for review.

Staff considered Council priorities during the budget
development process, and every new programmatic
53 addition to the Budget was viewed and presented in light of Council priorities and strategic goals.

Council held budget study sessions in May and June to review and discuss budget options for the FY 2023-24 before finally adopting the Budget on June 26, 2023.

The Budget development timeline is presented in the table below:

Budgetary Control
The City utilizes the following procedures to establish budgetary control:

1. The City Manager submits to the City Council a proposed balanced operating and capital budget for the next fiscal year.

2. After a review by the City Council, a public hearing is conducted, and further comment is received from the City Council and the general public.

3. Upon completion of the hearings and modifications, if any, to the proposed Budget, it is adopted by the City Council through the passage of an appropriate resolution.

Adoption of the Capital appropriation from Roy Davies Trust Fund requires a 4/5 vote of the Council.

4. Generally, the Budget is amended in the middle of the year and at the end of the year.

All approved additional appropriations are added to the adopted Budget, and an amended budget is presented to the City Council, which adopts it after due review.

5. The City Manager is authorized to transfer budget amounts of operational expenditure categories within funds and departments as deemed necessary to meet the City's operational needs.

6. City Council approval is required for all inter-fund transfers, fund reserve to appropriations transfers, new revenue sources with offsetting appropriations, and transfers to/from the capital expenditure category. Although it has been customary to present to Council all transfers between the City departments, the legal budgetary 54 control of the City Council is at the fund level. This is the level where City management cannot overspend the Budget without approval from the City Council.

The City Council holds public budget study sessions and adopts the City operating and capital budget no later than June 30 of each year.

The philosophy employed in creating this budget document has been to focus the City's efforts in continuing to provide quality municipal services, as well as the timely addressing of key infrastructure needs.

The City's budget goals are to achieve a balanced budget with operating revenue, including reimbursements from
other funds for services provided, equal to or greater than operating expenditures including debt service).

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The FY 2023-24 Adopted Budget is the result of an inclusive and interactive budget development process. In preparation for the FY 2023-24 Adopted Budget, staff factored input received from the Council strategic planning workshops, priorities, proposed Capital Improvement Plan, FY 2022-23 mid-year budget review, and Council's direction throughout the year.

During this year's budget process, staff implemented a modified zero-based budget methodology, a systematic financial management strategy commonly used by local governments to help achieve more cost-effective delivery of public services. Expenses must be demonstrated as necessary based on the current service level and are not assumed to carry over from prior years. Each new program is considered in light of potential alternatives and priorities that will allow the City to redirect efforts and funds from lower priority to higher priority programs.

Each department was provided a base budget expenditure allotment consistent with the authorized FY2022-23 Budget, adjusted by known personnel salary and benefit increases, a

2.0% inflationary increase for professional services contractual obligations, and a 1% increase for other operating expenses. Each department was then given an opportunity to submit prioritized program changes for service enhancements or reductions to the base budget.

The goal of this process is to identify necessary and/or desirable service increase or reduction options, which
combined will reach a balanced and sustainable
budget. To this end, the City Manager reviewed
department requests and formulated a packaged
budget recommendation of enhancements for the
Council's consideration. Staff recommendations are
based on many considerations, including the City's
strategic plan, staffing capacity, and potential impacts on the overall City operation and services provided to
the community.
55 Base Budget Assumptions
The base budget is not an exact duplicate of the Adopted or Amended FY 2022-23 Budget because of actions that the Council took throughout the year, and most importantly, the new FY 2023-24 Budget Assumptions that staff developed based on the most current economic factors and information available. These assumptions are described in detail in the materials for the budget study session on May 8, 2023.

Base Budget General Fund Revenue Assumptions
Revenue estimates are based on the most current
information from department feedback, external sources, and further analysis. The following revenue assumptions are included in the Base Budget:
¾ Property Tax is the City's largest revenue source.

Historically, Pacifica's property tax base has only
very slowly expanded. For the FY 2022-23 Budget,
property taxes comprise approximately 33% of City
General Fund revenues. Both secured and
unsecured property taxes are levied based on the
assessed real property valuation (the basis for property tax levy) as of January 1, 2023. The FY 2023-24 property tax revenues are projected at $16.2 million or $.65 million (4.2%) above the FY 2022-23 Mid-Year Revised Budget of $15.6 million based on the information provided by the County and HdL, the City's property tax consultant.
¾ Charges for Services is the second largest revenue category that includes building, planning, other permits, recreation revenues and rentals, fines, and reimbursements.

The building and planning revenues are projected to increase based on the current activity level and CPI factors. Overall, this category shows an increase of $1.1 million, or 13.4%.
¾ Vehicle License Fee (VLF) in Lieu is the third
largest revenue category. Through the State,
there has been insufficient ERAF to fund the
VLF in Lieu allocation for FY's 2019-20, 2020-
21, and 2021-22. Staff has previously reported
to the Council a projected loss (delay) of this
major revenue stream currently owed to the City
by the State. In the past, the State has backfilled
the VLF shortfall, but the State's payment lags
two years behind the shortfall year. The state did
pay the shortfall for FY 2019-20 and 2020-21
totaling $2.1 million, most of which occurred in
this current fiscal year 2022-23. As of now, it is uncertain if the state will pay the trueup for FY 2021-22 ($691,185) due to be paid back to the City in FY 2023-24.

Therefore, the VLF category shows a decrease of $1.5 million compared to FY 2022- 23 due to the large payback in the current FY 2022-23 and no shortfall backfill planned by the state in FY 2023-24.
56 ¾ Sales Tax is the City's fourth-largest revenue category. Based on discussions with the City's sales tax advisor and sales tax projections prepared by HdL the local sales activities forecast is expected to show slightly better performance than initially expected. This is due to an increase in the Restaurants and Hotel category of 2.5% and the State / County pool allocation for online
sales increasing 4.3% over the FY 2022-23
projections. The biggest offset is projected to
occur in the Fuel and Service Stations industry
group with a decrease of 7.7%. Total sales tax is
estimated at $3.4 million, an additional 1.3%
increase over the Revised FY 2022-23 Budget.
¾ Measure Y is a ½ cent Transaction & Use Tax
that was passed by the voters in the City of
Pacifica in November 2022. The tax became
effective April 1, 2023 and FY 2023-24 will be
the first full year of collections. HdL projects this
revenue to be $2.8 million in FY 2023-24. This revenue source is now the fifth-largest revenue category.
¾ Other Categories are broken out into Utility Users Tax (UUT) ($2.7 million), Transient Occupancy Tax ($2.7 million), Cannabis Operations tax ($0.95 million), Business License Tax ($0.5 million), other taxes ($1.3 million) and Intergovernmental ($2.4 million). The FY 2023-24 base budget was built on the historical averages, economic trends and the prior year's returns. Intergovernmental revenue category decreased by $4.5 million as a result of the end of the ARPA funding. ¾ Other Taxes project a significant drop of $0.4 million or 25% over the FY2022-23 Revised Budget due to recent ruling on the State Supreme Court that put all California cities Franchise Fees at risk unless the fee can be justified and directly tied to the associated cost. Because the Court ruling coincided with the City's negotiations of the Recology Franchise agreements, the City was able to identify this cost in accordance with the ruling standards based on the recently completed Refuse Vehicle Impact Study. The study identifies $421K of City cost for streets. However, this portion of the Franchise Fees now must be used solely for street maintenance and therefore will be shifted out of the General Fund and directly deposited in the Street Improvement Fund.
¾ Operating Transfers In include transfers from the Gas Tax and Street Construction Fund to pay for Public Works street maintenance staff in the General Fund. The budget is $1.3 million, a $161,000 increase from the prior year.

Base Budget General Fund Expenditure Assumptions
Below are the key Base Budget expenditures assumptions:
¾ Salary and Benefits projections include funding for 188.25 full-time equivalents (FTE) positions citywide at 100%. Funding for part-time positions is consistent with the prior year's allocation. Overall, salaries and benefits increased by $354k compared to the FY 2022-23 mid-year revised Budget. The increase is minimal 57 primarily due to decreases in CalPERS UAL payment due to appreciation of the market value of the assets as a result of favorable investment market conditions by CalPERS. The gains in the market value of the assets directly reduce the total unfunded liability and are amortized over a 20-year period. The annual UAL payment is also reduced by year one of the 20-year amortization of the gain. ¾ Vacant positions are budgeted at the top step with the "employee plus one" cafeteria plan assumption for health benefits. Projections also include merit increases for eligible staff members on their performance review dates. ¾ No assumption is made for ongoing annual increase in the employee compensation as the City is currently in labor negotiations with all labor groups.

Once the new Memoranda of Understanding
(MOU) terms and provisions are in place this
category will be revised at the mid-year.
¾ FY 2023-24 PERS retirement rates are
budgeted as provided by CalPERS for
classic miscellaneous and safety members
and Public Employees' Pension Reform Act
(PEPRA) rates for miscellaneous and safety
employees without prior municipal
experience or who have had a break in
service.
¾ PERS Unfunded Accrued Liability (UAL) payment is budgeted at $4.8 million for Safety and Miscellaneous employees, a decrease of approximately $320,000 or 6%; An additional contribution to the 115 trust administered by Public Agency Retirement Services (PARS) of $167,500 is included to help fund the City's pension obligations in accordance to the Pension Funding Policy; A continuing contribution of $200,000 to PARS is budgeted to fund OPEB unfunded liability, consistent with the Council funding strategy #5 approved in April 2022. ¾ Most Professional Services contractual obligations were increased by 2% over the FY 2023-24 Revised Budget to account for regular inflationary increases unless the further cost increase was noted and factored into the Budget by operating departments. This Category shows a 10.6% decrease primarily because of removal of a large one-time legal settlement in the City Attorney's Office included in the FY2023-24 Revised Budget and from moving the General Liability expense to the General Liability Internal Service Fund. A transfer to the General Liability Insurance Fund has been correspondingly increased.
¾ Similarly, most of the Material, Supplies, and Maintenance category assume a modest 1% increase.
58 ¾ Operating Transfers Out Category accounts for a transfer to the Debt Service Fund to fund Pension Obligation Bonds, and other debt obligations and accounts for transfers to the General Liability Internal Service Fund. Overall, this Category projects a net increase of approximately $930,819 primarily due to increases in the transfer to the General Liability Internal
Service Fund to cover general liability
premiums, self-insurance claims, risk
management staff costs, and related risk
management legal costs. The Risk
Management premium increased by nearly
$0.4 million or 13% compared to the current
year primarily due to significant property
insurance cost increase in the unstable postpandemic insurance market. ¾ Capital Transfers Out Category $650k
allocation in FY 2023-24, which is equal to the prior year.

City Manager's Budget Recommendations for the FY 2023-24 Budget The goal of any budget process is to develop the City's Budget by completing a full analysis of the City's revenue structure and current service level to identify necessary service increase and/or reduction options, which, when combined, will reach a balanced and sustainable budget.

Since the last meeting, each City Department has been given an opportunity to submit their prioritized budget requests with reference to the Council’s specific goals and strategies in the newly adopted Strategic Plan. The Recommended Budget is balanced and includes prioritized programs and services recommended for funding in the FY 2023-24.

In developing budget recommendations for service
changes, the City Manager had to balance the
future financial sustainability with the Council’s
strategic vision, staffing, organizational capacity,
and impacts on the City operations and services
provided to the community. The budget
recommendations also fulfill the six budget
strategies recommended by the City Manager and
supported by the City Council from the May 8,
2023, budget session. The goal of this budget
process was to identify necessary and required
service change options, which in combination,
maintain a balanced and sustainable budget.

To this end, the City Manager reviewed department requests and is making the following budget recommendations for the Council’s consideration, as presented below and in Attachments 5-6. In the attachment, each budget option form shows how the recommendation ties to the Strategic Plan. Out of 16 Budget options recommended for FY 59 2023-24, 11 of them directly impact the General Fund at a total cost of $606,800, including seven programmatic changes that will result in an additional ongoing costs of $259,800 and four one-time budget recommendations (including multi-year limited-term or pilot programs) budgeted at $347,000. Other funds include four one-time expense amendment recommendations at an additional cost of $969,378, and one ongoing revenue adjustment budget option for $1.6 million.

The complete list of Recommended Budget Options across all funds is presented below.

While all of these are important, they are listed in order of the City Manager’s priority should the Council wish to consider reducing the list:

1. Two-year pilot program for the Community Wellness and Crisis Response Team that includes funding for the Mental Health Clinician – General Fund $140,000 (One-time).

2. Replacing an expiring contract for body-worn cameras with the updated body-worn and in-car camera and tasers system provided by Axon. – General Fund $100,000 (Ongoing).

3. Appropriation of $399,378 from the available balance of the Fire Equipment Fund (Fund 74) towards purchasing protective gear and radio equipment. - Fire Equipment Fund $399,378 (One-time).

4. Additional Funding of a 3-year Limited-Term Maintenance Worker I in Public Works Department – General Fund $122,000 (One-time)

5. Addition of the full-time Project Manager position to be funded in General Capital Fund 22 ($197,008). The Project Manager's time will be charged to already funded capital projects and will not have an additional direct General Fund impact unless the project is funded by the General Fund. - General Capital Fund 22 $197,008 (Ongoing).

6. Allocation of approximately half of the $3.4 million of Excess Educational Revenue Augmentation Funding (ERAF) revenues projected to collect in FY2023-24 in the Housing in Lieu Fund ($1.67 million) to start accumulating fund balance in this fund to be used for developing affordable housing in the future. – Housing in Lieu Fund $1,673,750 (Ongoing).

7. Additional allocation of $500,000 in Vehicle Replacement Fund 72 towards the purchase of new vehicles citywide in accordance with the City’s vehicle replacement schedule. – Vehicle Replacement Fund 72 (One-time).

8. Short Term Rental (STR) Compliance Enhancement Program to include funding for STR Ordinance revision, additional Sr. Code Enforcement Officer and legal cost to streamline the City’s STR regulations and provide adequate enforcement to the program. The overall cost of the program ($285,300) will be partially offset by the increased STR Permit Fees as presented in the updated Master Fee Schedule, that 60 are project to generate $243,300 per year (150 STR cap) to the net cost of $42,000 in General Fund (Ongoing)

9. Additional allocation of $70,000 from the
available Vehicle Replacement Fund balance
(Fund 72) to fund the initial deposit (if
required, subject to lease purchase
agreement terms) for the lease purchase of a
new Fire apparatus as further described in
the attached budget form. Approval of this
budget option also includes the ongoing
future commitment of about $125K of annual
lease payments for the next ten years,
starting in FY 2025-26. Vehicle
Replacement Fund (One-time) .

10. Allocation of $60,000 for the Implementation of the Economic Opportunities Study to include preparation of the RFP for the Beach Blvd. site as appropriate subject to Surplus Land Act (SLA) process, obtaining an official appraisal (MAI or Value Statement) of the Beach Blvd site, and conducting a feasibility assessment and developing an implementation plan for establishing a special / tax increment financing district such as CRD or EIFD for the Sharp Park and/or Rockaway districts. – General Fund, $60,000 (One-time).

11. Providing an additional six-month budget for marketing Pacifica as a destination and ShopPacifica / Workation Promotional Budget. The current year’s allocation includes a $50,000 allocation of ARPA funds for this purpose. The FY2023-24 Recommended allocation reduces this budget to $25,000 in General Fund (Onetime).

12. Provide Annual funding for Citywide summer internship program as an effective way to augment staff’s work and create a path forward for potentially recruiting new employees in the future. – General Fund, $35,000 (Ongoing).

13. Adjustment to salary range for the vacant Recreation Manager position to set the salary closer to the market to enable a successful near future recruitment. – General Fund, $25,300 (Ongoing).

14. Increase in citywide special event budget of $30,000 to enhance the post-pandemic activities and attractions to ensure a positive community experience. Once developed, the program is expected to generate additional revenues that may increase the General Fund budget in future years. – General Fund, $30,000 (Ongoing).

15. Adding a Teen Program at the Community Center starting January 2024 will result in an increase in revenue of $3,400 and additional expenses of $8,000 to the net program cost of $4,600 in General Fund (Ongoing).
61 16. Increase City Council’s conference, training budget and travel budget allocation by $22,900 to $38,000 to be transparent to the public and equitable amongst Councilmembers about funding for professional development activities. – General Fund $22,900 (Ongoing).

Projected Fund Balance Structure and Budgetary Reserves The Proposed FY 2023-24 Operating Budget is being
presented as a balanced budget, meaning that the
City’s operating expenditures do not exceed general
revenues.

If all program options identified in this report are
approved by City Council, the General Fund will
project an ending surplus of about $333,844 and
maintain all previously approved reserves necessary
for long-term fiscal and operational sustainability.

The General Fund Base Budget revenues and transfers
are projected at $48.9 million. The total General expenditures and transfers out are also budgeted at $48.6, which includes a one-time General Fund contribution of $650,000 towards the FY 2023-24 CIP Budget. The table below demonstrates the Net change to the General Fund Balance.

The table below demonstrates the Net change to the General Fund Balance.

After applying all changes described above, the Proposed General Fund Budget will have a $333,844 surplus, leaving $8.4 million in the Unassigned General Fund Balance, which is about 18% of the City’s Operating expenditures in addition to 10% or $4.8 million minimum policy reserve.

FY 2023-24
Adj Base
Budget
6/12/23
FY 2023-24
Adopted
Budget
Revenues:

Operating Revenues 47,402,500 $ 47,649,200 $
Operating Transfers In 1,291,900 1,291,900
Total Revenues 48,694,400 48,941,100
Expenditures and Transfers :

Operating Expenditures 43,732,226 44,581,056
Operating Transfers Out 3,376,200 3,376,200
Capital Transfers Out 650,000 650,000
Total Expenditures and Transfers 47,758,426 48,607,256
Surplus (Deficit) 935,974 $ 333,844 $
FY 2023-24 ADOPTED BUDGET

NET GENERAL FUND SURPLUS (DEFICIT)
62 The City’s Fund Balance Policy identifies fund balances (or reserves) that fall into the following categories: non-spendable items or portions of fund balance that cannot be liquidated, restricted amounts for use by outside agencies, committed amounts by Council action such as emergency /contingency reserves and assigned balances to pay off unfunded liabilities and to fund infrastructure improvements.

In accordance with GASB Statement No. 54 requirements and the City policy, the Council established the following designations or contingencies of the General Fund Committed Balance.
¾ Budget Shortfall Policy Reserve of 10% of Expenditures ($4.8 million) ¾ Facilities Maintenance & Replacement (restored back to $0.2 million) ¾ Compensated Absences Reserve ($0.2 million)
¾ Child Care Reserve ($0.5 million)
¾ Legal Reserves ($0.1 million)
The General Fund balances for the FY 2023-24 Recommended Budget are detailed in the table below. If all options presented in this report are approved by the Council, the City will have a balanced FY 2023-24 Budget with an undesignated General Fund Balance of approximately $8.4 million.
63 Maintaining a sufficient level of the projected ending fund balance is necessary for fiscal and operational
sustainability. After factoring in the restricted reserves and operating contingency, the ending undesignated
General Fund balance is projected close to $8.4
million or 18% of the General Fund operating
expenditures (excluding one-time capital transfers),
which is slightly above the Government Finance
Officers Association of the US and Canada (GFOA)
recommendation for government entities of no less
than two months of regular general fund operating
expenditures, which is approximately $7.9 million for
the City of Pacifica in FY2023-24.

Other Funds
Staff used the same basic assumptions for all other funds to factor in a 2% cost of living increase for most contract and professional services categories and 1% for materials and supply categories. The summary of Revenues, Expenditures, and Fund Balances for all of the City’s fund categories is shown in the table below. Revenues under expenditures for Enterprise Fund and Internal Service Fund reflect the uses of the available fund balance for one-time needs (e.g. capital investments in Wastewater infrastructure or vehicle replacement purchases in the Motor Pool Fund).

Enterprise Funds consist of Wastewater
Operating and Capital and Beach Parking
Funds. Enterprise funds are used for services
that are financed and operated in a manner
similar to a private business enterprise. The FY
2023-24 total enterprise funds budget is $28.1
million, 27.6% of the City’s overall budget.

Sewer funds are used to account for sewage
collection, treatment, major replacements, and
maintenance and protection improvements to
the sewer system. Sewer charges of $19.0
million are based on a 3.5% rate increase in FY
2023-24. The sewer operating expenditures
include the same inflationary base budget assumptions. The Salaries and Benefit costs of Fund Name
Projected Fund
Balance
6/30/2023
Revenues &
Transfers In
Adopted Budget
Expenditures &
Transfers Out
Adopted Budget
Revenue
Over (Under)
Expenditures
Projected Fund
Balance 6/30/2024
GENERAL FUND $ 18,309,534 $ 48,941,100 $ 48,607,256 $ 333,844 $ 18,643,378 ENTERPRISE FUNDS 21,619,153 19,739,000 28,066,231 (8,327,231) 13,291,922 SPECIAL REVENUE FUNDS 23,295,302 17,579,900 16,852,479 727,421 24,022,723 INTERNAL SERVICE FUNDS 2,667,158 4,986,100 5,821,490 (835,390) 1,831,768 DEBT SERVICE FUNDS 5,317,384 2,499,800 2,499,800 0 5,317,384 Total Other Funds $ 52,898,997 $ 44,804,800 $ 53,240,001 $ (8,435,201) $ 44,463,796 Total All Funds $ 71,208,531 $ 93,745,900 $ 101,847,257 $ (8,101,357) $ 63,107,174 64 approximately $5.5 million are based on 28 FTE allocated to the Sewer Fund and include all current MOU provisions.

The Beach Parking Fund is used to account for parking services to residents and visitors.

The revenues are projected at $0.7 million, which aligns with the FY 2022-23 Revised Budget.

Special Revenue and Capital Funds are used to account for specific revenue sources or financial resources for which expenditures are restricted by law or administrative action to specific purposes. This Category includes Gas Tax and Streets Funds, General Capital, Drainage, Housing in-lieu, Parking in-Lieu, Park in-Lieu, PB&R Special Revenue and Roy Davies Trust, Disaster Accounting, and other funds.

The FY 2023-24 revenues for this category are $17.6 million. The FY 2023-24 expenditures of $16.9 million for this Category represents around 17% of the City's total budget and include the recommended FY 2023-24 CIP Budget allocation and the following recommended budget option as already mentioned above:
• Addition of the full-time Project Manager position to be funded in General Capital Fund 22 ($197,008). The Project Manager's time would be charged to already funded capital projects and will not have an additional direct impact on General Fund unless the project is funded by the General Fund.

Internal Service Funds serve the needs of the City
and are used to account for Citywide services on a
cost-reimbursement basis. These funds
accommodate the vehicle, employee benefits, and
risk management needs of the City and are
supported by the funds that receive the benefit. The
FY 2023-24 budget for this category is $5.8 million,
which is 6% of the City’s budget. The Motor Pool
Replacement and Fire Equipment Funds are funding
the following City Manager’s budget
recommendations in the FY 2023-24 as already
mentioned above:
• Additional allocation of $500,000 in Vehicle Replacement Fund 72 towards the purchase of new vehicles citywide in accordance with the City’s vehicle replacement schedule. • Additional allocation of $70,000 from the available Vehicle Replacement Fund balance (Fund 72) towards the initial deposit for the lease purchase of a new Fire apparatus as further described in the attached budget form.
• Appropriation of $399,378 from the available balance of the Fire Equipment Fund (Fund 74) towards the purchase of protective gear and radio equipment Both the Motor Pool Replacement Fund and the Fire Equipment Fund have sufficient resources to fund the FY 2023-24 requests.
65 The Debt Service Fund is used to account for all ongoing debt payment obligations. The FY 2023-24 Budget of $2.5 million factors-in all debt service payment obligations according to the current debt service schedules and includes the payment on the Pension Obligation Refunding Bonds and the Civic Center improvement project financing. The Debt Service Fund represents around 2% of the City’s total budget.

Conclusion and Future Outlook
The Proposed FY 2023-24 Budget is balanced and reflects the City Council's direction and priorities. Fiscal sustainability remains a top priority as the City continues to provide quality programs and services in a financially sustainable fashion. City staff looks forward to continued work with the City Council and the community to ensure Pacifica continues to be a desirable community in which to live, work, and play. 66 &LW\RI3DFLILFD
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68 CITY OF PACIFICA
General Fund Overview
69 THIS PAGE IS INTENTIONALLY
BLANK
70 General Fund Overview
The General Fund is the primary operating fund of the City and is used to account for day-to-day activities. It receives unrestricted revenue and provides City general administrative services, public safety, and land development–related activities.

All general tax revenue and other revenues that
are not allocated by law or contractual
agreement to another fund are accounted for in
this fund. The General Fund is an unrestricted
fund and its resources can be used for any City
service or governmental purpose.

The major revenue sources for the General
Fund are transient occupancy (hotel) taxes,
sales taxes, property taxes, charges for
services, and other revenue.

The General Fund provides for the cost of operating the City government and includes the City Manager, City Attorney, City Clerk, City Council, Finance and Risk Management, Human Resources, Information Technology, Public Safety, and Emergency Services Operations, Planning Services, Building and Code Enforcement, Engineering, Facilities Maintenance, Parks, Beaches and Recreation Services. In addition, General Fund expenditures include capital projects and reserve funding.

Pacifica is a full-service City that provides services to the community using City staff in combination with contract services. The Public Works, Engineering, Planning and Building, Administrative Services, Finance, City Clerk, and City Manager departments consist primarily of City staff. This work is supplemented by contracts with other government agencies and service providers that provide the City with Animal Control, Building Inspection, Dispatch, Janitorial, Fire Suppression and Prevention, Legal Services, and Library Operations.

BUDGET OVERVIEW
The General Fund budget for FY 2023-24 is $48.9 million in revenue and $48.6 million in operating expenditures, including capital transfers of $0.650 million. This will generate a small structural surplus of about $333,844 in the 2023-24 General Fund budget.

GENERAL FUND REVENUES
Unlike appropriations that can be established at
the direction of the City, many key revenue
sources are controlled by external forces to the
City. For instance, property tax revenue varies
with real estate values, and development-related
revenue is affected by the volume and type of
building permits and plan check requests. Sales
tax and transient occupancy tax (TOT) revenues
71 are subject to local and national economic cycles, businesses’ decisions to locate in the community and the travel activity of businesses and tourists.

The following three sources make up almost 50% of the revenue in the General Fund:

Transient Occupancy (Hotel) Tax, Property Tax, and Sales Tax.

General Fund revenue in 2023-24 is projected to come in higher than last year’s due gradual recovery of the local economy in the post-pandemic world. 2020-21
Actual
2021-22
Actual
2022-23
Amended
Budget Actual
2023-24
Adopted
Budget
Property Tax 15,131,117 $ 14,500,404 $ 15,554,100 $ 16,204,900 $ Vehicle License Fees 2,643,981 $ 4,355,327 $ 6,986,807 $ 5,508,600 $ Business License Tax 444,171 $ 460,964 $ 453,000 $ 520,700 $ Cannabis Tax 775,261 $ 839,527 $ 825,000 $ 950,000 $
Sales Tax 2,848,681 $ 3,136,434 $ 3,356,000 $ 3,401,000 $ Measure Y - $- $ 650,000 $ 2,800,000 $
Transient Occupancy Tax 1,531,550 $ 1,492,502 $ 2,643,000 $ 2,669,500 $ Utility Users Tax 2, $ 2,265,330 146,229 $ 2,400,000 $ 2,700,000 $ Other Taxes 1,734,220 $ 1,800,589 $ 1,687,800 $ 1,266,800 $ Intergovernmental 2,633,423 $ 7,233,142 $ 6,887,165 $ 2,431,700 $ Other Revenue 737,600 $- $ 88,000 $ 105,000 $
Charges for Services 5,061,683 $ 6,366,388 $ 8,015,598 $ 9,091,000 $ Transfers In 733,007 $ 1,130,919 $ 1,130,900 $ 1,291,900 $ $ 43,581,524 36,420,923 $ 50,677,370 $ 48,941,100 $
Expenditures
Total General Fund Exp.
72 Key general fund revenue categories are further described below:

Property tax
Property tax is the City’s largest tax revenue source. Property tax revenue is collected and distributed by the County of San Mateo based on applying the constitutionally limited tax rate of 1% to the assessed value of certain secured and unsecured properties as determined by the County Assessor.

The City’s share of this property tax revenue is approximately 23.66%, less than the rebate back to the State for Educational Revenue Augmentation Fund (ERAF), which would bring the City’s General Fund portion of property tax revenue down to a net share of about 19 cents per each dollar of tax collected.

Where Do Property Taxes Go?
Based on the City’s largest Tax Rate Area (TRA)
The City considers the historical rate of changes and economic conditions when forecasting property tax revenue. Property tax revenue shows increases based on figures from the San Mateo County Assessor’s Office. This is consistent with trends throughout the County.

While the property tax budget revenue assumes a 4.2% increase for base property tax based on prior-year trends, and information received from the San Mateo County Controller’s Office, the FY 2023-24 budget recommendation for overall property taxes of $16.2 million will be an increase of $0.65 million over the FY 2022-23 Revised Budget. 73 Sales and Use Tax
The Sales Tax is currently the City’s fourth largest tax revenue source. Sales tax is collected by the State Board of Equalization against tangible items. The local portion is distributed to cities and counties based on the location of the sale.

Based on discussions with the City's sales tax advisor and sales tax projections prepared by HdL the local sales
activities forecast is expected to show slightly better performance than initially expected. This is due to an
increase in the Restaurants and Hotel category of 2.5% and the State / County pool allocation for online sales increasing

4.3% over the FY 2022-23 projections. The biggest offset is projected to occur in the Fuel and Service Stations industry group with a decrease of 7.7%. Total sales tax is estimated at $3.4 million, an additional

1.3% increase over the Revised FY 2022-23 Budget.

Measure Y
Measure Y is a ½ cent Transaction & Use Tax that was passed by the voters in the City of Pacifica in November 2022. The tax became effective April 1, 2023 and FY 2023-24 will be the first full year of collections. HdL projects this revenue to be $2.8 million in FY 2023-24. This revenue source is now the fifth-largest revenue category.

Transient Occupancy Taxes (TOT)
Transient occupancy taxes are assessed on The City’s seven hotels and lodging establishments, short-term-rental properties, and one RV Park at a rate of 12%, generating approximately $2.7 million in revenue per year. Based on the information provided by the City’s Chamber of Commerce, the Managing Agency for the Pacifica Hotel Business Improvement District, 328 available rooms in 2001 averaged about 73% occupancy to accommodate annual coastside visitors. The pre-pandemic coastside tourist profile included about 15% of foreign visitors, 22% domestic from other states, and around 63% from other parts of Northern California. International tourism is still in decline due to the impacts of COVID-19, yet domestic travel has rebounded. Increased occupancy rates also mean that these visitors contribute to Pacifica’s economy and sales tax by making purchases throughout the community.

HdL has provided updated estimates for the Transient
Occupancy Tax to increase only by $26,500 or 1%.

This is based on the rebound and full recovery in the
current year, including the short-term rental properties and the reopening of the Fairfield Hotel under the new
name with additional rooms.
74 Charges for Services
Cost of Services fees are revised on an annual basis based on a review of the actual cost. This revenue source is approximately 19% of General Fund revenue and includes building, planning, other permits, recreation revenues and rentals, fines, and reimbursements. For FY 2023-24, charges for services are projected to increase by $1.1 million or 13.4% over the Revised FY 2022-23 Budget..

Vehicle License Fee (VLF) in Lieu
Vehicle License Fee (VLF) in Lieu is the third largest revenue category. Through the State, there has been insufficient ERAF to fund the VLF in Lieu allocation for FY's 2019-20, 2020-21, and 2021-22. Staff has previously reported to the Council a projected loss (delay) of this major revenue stream currently owed to the City by the State. In the past, the State has backfilled the VLF shortfall, but the State's payment lags two years behind the shortfall year. The state did pay the shortfall for FY 2019-20 and 2020-21 totaling $2.1 million, most of which occurred in this current fiscal year 2022-23. As of now, it is uncertain if the state will pay the true-up for FY 2021-22 ($691,185) due to be paid back to the City in FY 2023-24. Therefore, the VLF category shows a decrease of $1.5 million compared to FY 2022-23 due to the large payback in the current FY 2022-23 and no shortfall backfill planned by the state in FY 2023-24.

Other &DWHJRULHV
Other Revenues include the Intergovernmental category, which includes revenues received from the Federal, State, County, and other governmental agencies. Other significant revenue categories include the Utility Users Tax (UUT), Cannabis Operations Tax and Business License Tax.

GENERAL FUND EXPENDITURES
75 The 2023-24 General Fund Budget expenditures of $48.6 million show $176,029 or

0.4% increase in spending over the Revised 2022-23 Budget.

The increase in expenditures in the coming year is
primarily due to the budget assumptions used to
develop the base budget.

TRANSFERS FOR CAPITAL PROJECT FUNDS
The General Fund helps to fund projects and
expenditures identified in the City’s Capital
Improvement Plan (CIP) that is budgeted in various
Special and Capital Funds.

Staff always strives to identify probable funding sources for projects and explore outside funding sources whenever possible. These include Federal and State Grants, County contributions, Gas Tax, and various other tax measures. When no external sources of funding can be identified, General Fund is allocated to help fund identified projects. In the FY 2023-24 proposed CIP, the General Fund contribution is $650,000. The City’s FY 2023-24 $21.1 million Capital Program is quite aggressive and is comprised of 38 capital projects.

Additional information on the City’s Capital Improvement Program can be found in the FY 2023-2028 CIP Budget document.

RESERVES AND ASSIGNED FUNDS
The City’s Fund Balance Policy identifies fund balances (or reserves) that fall into the following categories: non-spendable items or portions of fund balance that cannot be liquidated, restricted amounts for use by outside agencies, committed amounts by Council action such as emergency /contingency reserves and assigned balances to pay off unfunded liabilities and to fund infrastructure improvements.

In accordance with GASB Statement No. 54 requirements and the City policy, the Council established the following designations or contingencies of the General Fund Committed Balance.
¾ Budget Shortfall Policy Reserve of 10% of Expenditures ($4.8 million) 2020-21
Actual
2021-22
Actual
2022-23
Amended
Budget Actual
2023-24
Adopted
Budget
Salaries & Benefits 25,098,441 $ 27,270,356 $ 30,677,431 $ 31,031,756 $ Contract Services 5,669,667 $ 7,201,485 $ 11,041,884 $ 9,871,600 $ Material/Supplies/Maintenance 3,210,913 $ 3,610,220 $ 3,611,531 $ 3,677,700 $ Transfers/Allocations Out 852,000 $ 2,105,875 $ 2,445,381 $ 3,376,200 $ Transfers Out - Capital 1,009,270 $ 3,000,000 $ 655,000 $ 650,000 $ Total General Fund Exp. $ 43,187,936 35,840,292 $ 48,431,227 $ 48,607,256 $ Expenditures
76 ¾ Facilities Maintenance & Replacement (restored back to $0.2 million) ¾ Compensated Absences Reserve ($0.2 million)
¾ Child Care Reserve ($0.5 million)
¾ Legal Reserves ($0.1 million)
The General Fund balances for the FY 2023-24 Recommended Budget are detailed in the table below. If all options presented in this report are approved by the Council, the City will have a balanced FY 2023-24 Budget with an undesignated General Fund Balance of approximately $8.4 million.

The Committed Contingency Reserves provide funds for the City to cover unexpected and sharp drops in revenues due to the economic fluctuations, emergencies, and other unanticipated expenditures and events. The City’s policy requires to set aside 10% of budgeted annual operating expenses. In calculating the FY 2023-24 operating 10% contingency reserves, staff included operating transfers in the expenditures figures and set aside nearly $4.8 million for this purpose. Together with other contingencies in the above table, the FY2023-24 total assigned reserves are $5.8 million or 17.6% of the General Fund operating expenditures (excluding one-time and capital transfers). The unassigned General Fund Balance is projected at $8.4 million, and when combined with Designations Actual
FY 2021-22
Adopted FY
2022-23
Revised
2022-23
FY 2023-24
Adj Base
Budget
6/12/23
FY 2023-24
Adopted
Beginning Fund Balance 15,669,797 $ 16,063,391 $ 16,063,391 $ 18,309,534 $ 18,309,534 $ Total Revenue 43,581,527 47,275,263 50,677,370 48,694,400 48,941,100 Total Operating Expenditures 40,187,933 46,617,227 47,776,227 47,108,426 47,957,256 Total Capital Project Expenditures 3,000,000 655,000 655,000 650,000 650,000 Ending Fund Balance 16,063,391 16,066,427 18,309,534 19,245,508 18,643,378 Non-Spendable 3,768,557 4,371,453 4,480,137 4,417,515 4,417,515 Assigned Reserves
Policy Level of 10% of Expenditures 4,018,793 4,661,723 4,777,623 4,710,843 4,795,726 Facility Maintenance & Replacement 205,000 205,000 205,000 205,000 205,000 Compensated Absences 200,000 200,000 200,000 200,000 200,000 Child Care Reserve 697,908 488,591 488,591 488,591 488,591 Legal Reserves 100,000 100,000 100,000 100,000 100,000
Assigned Reserves 5,221,701 5,655,314 5,771,214 5,704,434 5,789,317 Total Designations 8,990,258 10,026,767 10,251,350 10,121,948 10,206,831 Unassigned Fund Balance 7,073,133 6,039,660 8,058,184 9,123,560 8,436,547 Operating Expenses 40,187,933 46,617,227 47,776,227 47,108,426 47,957,256 Unassigned Fund Balance as % of Op. Expenses 18% 13.0% 16.9% 19% 18% 77 the 10% contingency reserve of $4.7 million mentioned above, the total General Fund reserves exceed the minimum GFOA-recommended threshold of two months of operating revenues or expenditures.
78 2020-21
Actual
2021-22
Actual
2022-23
Amended
Budget Actual
2023-24
Adopted
Budget
Property Tax $ 14,500,404 15,131,117 $ 15,554,100 $ $ 16,204,900 Vehicle License Fees $ 4,355,327 2,643,981 $ 6,986,807 $ $ 5,508,600 Business License Tax $ 460,964 444,171 $ 453,000 $ $ 520,700 Cannabis Tax $ 839,527 775,261 $ 825,000 $ $ 950,000
Sales Tax $ 3,136,434 2,848,681 $ 3,356,000 $ $ 3,401,000 Measure Y $- - $ 650,000 $ $ 2,800,000
Transient Occupancy Tax $ 1,492,502 1,531,550 $ 2,643,000 $ $ 2,669,500 Utility Users Tax $ 2,265,330 2,146,229 $ 2,400,000 $ $ 2,700,000 Other Taxes $ 1,800,589 1,734,220 $ 1,687,800 $ $ 1,266,800 Intergovernmental $ 7,233,142 2,633,423 $ 6,887,165 $ $ 2,431,700 Other Revenue $- 737,600 $ 88,000 $ $ 105,000
Charges for Services $ 6,366,388 5,061,683 $ 8,015,598 $ $ 9,091,000 Transfers In 733,007 $ 1,130,919 $ 1,130,900 $ 1,291,900 $ $ 43,581,524 36,420,923 $ 50,677,370 $ 48,941,100 $
City of Pacifica
FY 2023-24 Budget
General Fund Revenue By Type
Expenditures
Total General Fund Exp.
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
$18,000,000
2020-21 Actual 2021-22 Actual 2022-23 Amended Budget Actual 2023-24 Adopted Budget 79 2020-21 Actual 2021-22 Actual
2022-23
Amended
Budget Actual
2023-24
Adopted
Budget
Salaries & Benefits $ 27,270,356 25,098,441 $ 30,677,431 $ $ 31,031,756 Contract Services $ 7,201,485 5,669,667 $ 11,041,884 $ $ 9,871,600 Material/Supplies/Maintenance $ 3,610,220 3,210,913 $ 3,611,531 $ $ 3,677,700 Transfers/Allocations Out $ 2,105,875 852,000 $ 2,445,381 $ $ 3,376,200 Transfers Out - Capital 1,009,270 $ 3,000,000 $ 655,000 $ 650,000 $ Total General Fund Exp. $ 43,187,936 35,840,292 $ 48,431,227 $ 48,607,256 $ City of Pacifica
FY 2023-24 Budget
General Fund Expenditures By Type
Expenditures
$-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
$35,000,000
2020-21 Actual 2021-22 Actual 2022-23 Amended Budget Actual 2023-24 Adopted Budget 80 Actual Actual Amended Adopted
Budget Budget Budget Budget
20-21 21-22 22-23 23-24
Revenue
Taxes 27,255,209 $ $ 28,851,076 $ 34,555,707 $ 36,021,500 Property Tax 15,131,117 $ 14,500,404 $ 15,554,100 $ $ 16,204,900 Vehicle License Fees 2,643,981 $ 4,355,327 $ 6,986,807 $ $ 5,508,600 Business License Tax 444,171 $ 460,964 $ 453,000 $ $ 520,700 Cannabis Tax 775,261 $ 839,527 $ 825,000 $ $ 950,000
Sales Tax 2,848,681 $ 3,136,434 $ 3,356,000 $ $ 3,401,000 Measure Y - $- $ 650,000 $ $ 2,800,000
Transient Occupancy Tax 1,531,550 $ 1,492,502 $ 2,643,000 $ $ 2,669,500 Utility Users Tax 2,146,229 $ 2,265,330 $ 2,400,000 $ $ 2,700,000 Other Taxes 1,734,220 $ $ 1,800,589 $ 1,687,800 $ 1,266,800 Intergovernmental 2,633,423 $ 7,233,142 $ 6,887,165 $ $ 2,431,700 Other Revenue 737,600 $- $ 88,000 $ $ 105,000
Charges for Services 5,061,683 $ 6,366,388 $ 8,015,598 $ $ 9,091,000 Total Revenue 35,687,916 $ 42,450,605 $ 49,546,470 $ $ 47,649,200 Expenditures
Salaries & Benefits 25,098,441 $ 27,270,356 $ 30,677,431 $ $ 31,031,756 Contract Services 5,669,667 $ 7,201,485 $ 11,041,884 $ $ 9,871,600 Material/Supplies/Maintenance 3,210,913 $ 3,610,220 $ 3,611,531 $ $ 3,677,700 Total Expenditures 33,979,022 $ 38,082,061 $ 45,330,846 $ $ 44,581,056 Excess revenue over
(under) expenditures 1,708,894 $ 4,368,545 $ 4,215,624 $ $ 3,068,144 Other financing sources (uses)
Transfers In 733,007 $ 1,130,919 $ 1,130,900 $ $ 1,291,900 De Transfers/Allocations Out (852,000) $ (2,105,875) $ (2,445,381) $ $ (3,376,200) Transfers Out - Capital (1,009,270) $ (3,000,000) $ (655,000) $ $ (650,000) Total Financing Sources (uses) (1,128,263) $ (3,974,956) $ (1,969,481) $ $ (2,734,300) Excess revenue and other
sources over (under) expenditures
and other uses 580,631 $ 393,589 $ 2,246,143 $ $ 333,844 Beginning Net Assets, July 1 $ 15,669,802 15,089,171 $ 16,063,391 $ $ 18,309,534 Ending Net Assets, June 30 (Projected) $ 16,063,391 15,669,802 $ 18,309,534 $ 18,643,378 $ General Fund (01)
Statement of Revenue, Expenditures and Changes in Net Assets 81 /RQJ7HUP)LQDQFLDO)RUHFDVW$VVXPSWLRQV
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83 REVENUE
2022-2023
Amended
Budget
2023-2024
Adopted
Budget
2024-2025
Projected
2025-2026
Projected
2026-2027
Projected
2027-2028
Projected
2028-2029
Projected
2029-2030
Projected
2030-2031
Projected
2031-2032
Projected
2032-2033
Projected
Property Tax 15,554,100 $ 16,204,900 $ 16,853,100 $ 17,527,200 $ 18,228,300 $ 18,957,400 $ 19,715,700 $ 20,504,300 $ 21,324,500 $ 22,177,500 $ 23,064,600 $Vehicle License Fees 6,986,807 5,508,600 5,728,900 5,958,100 6,196,400 6,444,300 6,702,100 6,970,200 7,249,000 7,539,000 7,840,600 Sales Tax 3,356,000 3,401,000 3,503,000 3,608,100 3,716,300 3,827,800 3,942,600 4,060,900 4,182,700 4,308,200 4,437,400Measure Y 650,000 2,800,000 2,884,000 2,970,500 3,059,600 3,151,400 3,245,900 3,343,300 3,443,600 3,546,900 3,653,300Transient Occupancy Tax 2,643,000 2,669,500 2,736,200 2,804,600 2,874,700 2,946,600 3,020,300 3,095,800 3,173,200 3,252,500 3,333,800Utility Users Tax 2,400,000 2,700,000 2,767,500 2,836,700 2,907,600 2,980,300 3,054,800 3,131,200 3,209,500 3,289,700 3,371,900Other Taxes 2,965,800 2,737,500 2,805,900 2,876,000 2,947,900 3,021,600 3,097,100 3,174,500 3,253,900 3,335,200 3,418,600Department/Program Revenues 10,292,251 11,522,700 11,753,200 11,988,300 12,228,100 12,472,700 12,722,200 12,976,600 13,236,100 13,500,800 13,770,800 Transfers In 1,130,900 1,291,900 1,291,900 1,291,900 1,291,900 1,291,900 1,291,900 1,291,900 1,291,900 1,291,900 1,291,900 Excess ERAF 88,000 105,000 105,000 105,000 105,000 105,000 105,000 105,000 105,000 105,000 105,000 ARPA 4,610,512 - - - - - - - - - -
Total Annual Revenue 50,677,370 $ 48,941,100 $ 50,428,700 $ 51,966,400 $ 53,555,800 $ 55,199,000 $ 56,897,600 $ 58,653,700 $ 60,469,400 $ 62,346,700 $ 64,287,900 $EXPENDITURES 2022-2023
Amended
Budget
2023-2024
Adopted
Budget
2024-2025
Projected
2025-2026
Projected
2026-2027
Projected
2027-2028
Projected
2028-2029
Projected
2029-2030
Projected
2030-2031
Projected
2031-2032
Projected
2032-2033
Projected
Salaries & Benefits 30,677,431 $ 31,031,756 $ 32,144,427 $ 33,315,290 $ 34,548,306 $ 35,847,738 $ 37,218,176 $ 38,664,557 $ 40,192,200 $ 41,806,830 $ 43,514,614 $Contract Services 11,041,884 9,871,600 10,115,390 10,368,275 10,627,482 10,893,169 11,165,498 11,444,635 11,730,751 12,024,020 12,324,620 Material/Supplies/Maintenance 3,611,531 3,677,700 3,717,921 3,764,395 3,811,450 3,859,093 3,907,332 3,956,174 4,005,626 4,055,696 4,106,392 Transfers Out - Debt Service 2,072,081 1,942,300 1,975,909 2,043,595 2,257,820 2,318,189 2,346,202 2,180,680 1,079,640 1,070,527 1,071,015Transfers/Allocations Out 373,300 1,433,900 1,476,917 1,521,225 1,566,861 1,613,867 1,662,283 1,712,152 1,763,516 1,816,422 1,870,914 Total Annual Operating Expenditures 47,776,227 $ 47,957,256 $ 49,430,564 $ 51,012,779 $ 52,811,919 $ 54,532,056 $ 56,299,491 $ 57,958,198 $ 58,771,733 $ 60,773,495 $ 62,887,556 $Transfers Out - Capital 655,000 $ 650,000 $ - $- $- $- $- $- $- $- $- $Total General Fund Expenditures 48,431,227 $ 48,607,256 $ 49,430,564 $ 51,012,779 $ 52,811,919 $ 54,532,056 $ 56,299,491 $ 57,958,198 $ 58,771,733 $ 60,773,495 $ 62,887,556 $GF Structural Surplus/Deficit 2,246,143 333,844 998,136 953,621 743,881 666,944 598,109 695,502 1,697,667 1,573,205 1,400,344% of GF Revenues 4.43% 0.68% 1.98% 1.84% 1.39% 1.21% 1.05% 1.19% 2.81% 2.52% 2.18%Projected Ending Fund Balance 18,309,534 $ 18,643,378 $ 19,641,514 $ 20,595,135 $ 21,339,016 $ 22,005,960 $ 22,604,069 $ 23,299,571 $ 24,997,238 $ 26,570,443 $ 27,970,786 $Non-Spendable, Restricted & Assigned 10,251,350 $ 10,206,832 $ 10,004,247 $ 10,162,478 $ 10,342,392 $ 10,514,406 $ 10,691,149 $ 10,857,020 $ 10,938,373 $ 11,138,550 $ 11,349,956 $Unassigned Fund Balance 8,058,184 $ 8,436,547 $ 9,637,267 $ 10,432,657 $ 10,996,624 $ 11,491,554 $ 11,912,920 $ 12,442,551 $ 14,058,864 $ 15,431,893 $ 16,620,831 $Total Available Reserves (Unassigned +10% Policy Designation) 12,835,807 13,232,272 14,580,323 15,533,935 16,277,816 16,944,760 17,542,869 18,238,371 19,936,038 21,509,243 22,909,586 Above/(Below) GFOA Guidelines 4,873,102 5,239,396 6,341,896 7,031,805 7,475,830 7,856,084 8,159,621 8,578,671 10,140,749 11,380,327 12,428,327 Available balance as % of Op. Exp 26.9% 27.6% 29.5% 30.5% 30.8% 31.1% 31.2% 31.5% 33.9% 35.4% 36.4% City of PacificaLong Term Financial Forecast Table and Assumptions General Fund 84 City of Pacifica
FY 2023-24 Budget
General Fund Revenue By Department
Fire Dept
$429,400
1%
General
Government
$36,462,400
79%
PB&R
$4,671,300
10%
Planning
$3,699,200
8%
Police Dept
$513,100
1%
Public Works
$365,700
1% Fire Dept
General Government
PB&R
Planning
Police Dept
Public Works
85 Expenditures
2020-21
Actual
2021-22
Actual
2022-23
Amended
Budget Actual
2023-24
Adopted
Budget
Fire Dept 1,081,594 $ 1,186,477 $ 421,000 $ $ 429,400
General Government 30,274,707 $ 36,198,925 $ 40,961,919 $ $ 36,462,400 PB&R 2,205,441 $ 3,497,592 $ 4,399,282 $ $ 4,671,300
Planning 1,926,209 $ 1,844,683 $ 3,379,869 $ $ 3,699,200 Police Dept 572,027 $ 387,452 $ 506,800 $ $ 513,100
Public Works 360,944 $ 455,306 $ 358,500 $ 365,700 $
Total General Fund Exp. 36,420,923 $ 43,570,435 $ 50,027,370 $ 46,141,100 $ City of Pacifica
FY 2023-24 Budget
General Fund Revenue By Department
$-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
$35,000,000
$40,000,000
$45,000,000
Fire Dept General
Government
PB&R Planning Police Dept Public Works
By Department Year over Year
2020-21 Actual 2021-22 Actual 2022-23 Amended Budget Actual 2023-24 Adopted Budget 86 City of Pacifica
FY 2023-24 Budget
General Fund Expenditures By Department
Fire Dept
$7,969,668
16%
General
Government
$7,155,340
15%
Non
Departmental
$4,883,300
10%
PB&R
$5,862,623
12%
Planning
$5,831,718
12%
Police Dept
$12,003,585
25%
Public Works
$4,901,022
10%
Fire Dept
General Government
Non Departmental
PB&R
Planning
Police Dept
Public Works
87 Expenditures
2020-21
Actual
2021-22
Actual
2022-23
Amended
Budget Actual
2023-24
Adopted
Budget
Fire Dept 6,983,578 $ 7,857,056 $ 7,821,755 $ $ 7,969,668 General Government 5,024,509 $ 6,196,094 $ 7,911,434 $ $ 7,155,340 Non Departmental 2,976,590 $ 6,189,472 $ 5,036,681 $ $ 4,883,300 PB&R 4,384,857 $ 4,777,197 $ 5,658,925 $ $ 5,862,623
Planning 2,409,539 $ 3,056,701 $ 5,394,439 $ $ 5,831,718 Police Dept 10,114,604 $ 10,739,867 $ 11,506,318 $ $ 12,003,585 Public Works 3,946,616 $ 4,371,547 $ 5,101,675 $ 4,901,022 $ Total General Fund Exp. 35,840,292 $ 43,187,936 $ 48,431,227 $ 48,607,256 $ City of Pacifica
FY 2023-24 Budget
General Fund Expenditures By Department
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
Fire Dept General
Government
Non
Departmental
PB&R Planning Police Dept Public Works
By Department Year over Year
2020-21 Actual 2021-22 Actual 2022-23 Amended Budget Actual 2023-24 Adopted Budget 88 CITY OF PACIFICA
Department Work Programs
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Mission
The City of Pacifica provides exceptional services, maintains the small-town feel and safety of its unique community, and stewards its environment, coastal beauty, and recreational opportunities..

Description
The City Council is the governing body of the City. It provides community leadership, establishes policies that reflect the needs, wishes, and priorities of the community of Pacifica and enacts laws and adopts resolutions and ordinances. The Mayor and City Council represent the City on various local, regional, and state policy committees and commissions. The City Council appoints the City Manager, who is the City's chief executive and is responsible to the City Council for the proper and efficient management of all municipal activities. The City Council also appoints the City Attorney, who advises the City Council on all legal matters. The City Council meets the second and fourth Monday of each month in formal public session and occasionally in additional special meetings, study sessions and closed sessions.

Staffing
The Council is composed of five members who are elected by district for four-year staggered terms. The Mayor is appointed annually from among the elected Council members.

Service Level Priorities
x Deliberate on all matters brought before the City Council at its public meetings, and making decisions relative to those matters, while striving to meet the goals of the Strategic Plan.
x Establish priorities for the Pacifica municipal government’s Strategic Plan goals. x Allocate financial resources necessary to meet priorities and goals to provide community services.

Budget Highlights / Summary of Changes
The current level of service will be maintained. New policy application for specific budget amount allocation of $7,000 for each councilmember and additional $3,000 for new councilmember in the first year for training and conferences to be transparent and equitable about funding for professional development activities.

Fiscal Year 2022-2023 Accomplishments
x Adopted Ordinance related to Phase I of Heritage Tree / Tree Preservation ordinance updates.
x Adopted Ordinance implementing a cap on Short-Term Rentals permits. x Approved a Development Agreement related to Pacifica School District Workforce Housing Project.
93 x Updated Council Rules and Code of Ethics.
x Returned to in-person City Council meetings with a hybrid video / teleconference option for public participation.
x Adopted 2022 Storm Drainage Master Plan.
x Provided Direction on Pacifica Economic Opportunities Study as part of Pacifica’s Vision 2025 & Beyond Plan.
x Approved the Draft 2023-2031 Housing Element Update for transmission to HCD. x Adopted City of Pacifica Strategic Plan, including the mission, vision, values, goals and strategies for the next seven years.

Fiscal Year 2023-2024 Goals / Strategic Priorities
x Enhance organizational and fiscal stability – improve staff retention, recruitment, mental health and wellness resources; consider possible tax and bond measures for 2024; prioritize implementation of Economic Opportunities Study. x Improve and steward City infrastructure, streets and facilities – complete selected stormwater and flooding improvements; advance the Beach Boulevard Resiliency and Esplanade Protection Projects; pursue planning and financing for Library projects; develop a facilities and equipment plan for public safety and the community center.
x Prioritize protection and development of affordable housing – complete the Housing Element Update; update the Short-Term Rental Ordinance; prioritize Housing Element program implementation.
x Pursue climate change adaptation and mitigation – update the Climate Action and Adaptation Plan; continue the urban forestry plan, tree canopy goals; update Pacifica’s Local Coastal Plan and improve communications and collaboration with the California Coastal Commission.
x Broaden public communications and collaboration, including appropriately leveraging community expertise and volunteers to advance City priorities and communicating available mental health resources to community. 94 CITY OF PACIFICA FY 2023-24 Budget
City Council
Amended Adopted
Actual Actual Budget Budget
2020-21 2021-22 2022-23 2023-24
Expenditures
Salaries & Benefits 114,590 $ 121,419 $ 134,848 $ 159,600 $ Contract Services - $- $ 9,600 $ 9,800 $
Material/Supplies/Maintenance 82,744 $ 85,171 $ 44,900 $ 44,000 $ Total Expenditures 197,334 $ 206,590 $ 189,348 $ 213,400 $ Full-Time Equivalent Employees 5.00 5.00 5.00 5.00
$-
$50,000
$100,000
$150,000
$200,000
$250,000
2020-21 2021-22 2022-23 2023-24
Material/Supplies/Ma
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Contract Services
Salaries & Benefits
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Mission
The mission of the City Manager's Department is to provide overall leadership of the City, execute Council policy direction, and ensure that the City's policies and services are administered fairly to the residents and businesses of Pacifica, with excellent customer service, and prudent stewardship of tax revenues and other resources in support of a vibrant community with a broad range of public services and complex infrastructure.

Description
The Department provides overall management of City operations and oversight of City Departments. The City Manager is the City's chief executive and is responsible to the City Council for the proper and efficient management of all municipal activities. The City Manager advises the Council on the City's planning and financial needs, as well as other municipal matters, implements all laws and ordinances, manages City facilities, prepares and manages the budget, carries out the City's business, and administers the policies of the Council. The City Manager directs and coordinates the various departments and municipal services through appointed department directors who directly supervise and administer the various staff and operational elements of the City.

Staffing
The City Manager's Office is comprised of a City Manager, Assistant City Manager/Administrative Services Director, Economic Development Manager, Management Analyst, City Clerk, Deputy City Clerk, and Executive Assistant.

Service Level Changes
Current level of services to be maintained for the FY2023-24.

Budget Highlights / Summary of Changes
There are no significant changes to the FY 2023-24 budget.

City Manager's Office
Fiscal Year 2022-2023 Accomplishments
x Continued progress on all FY2022-23 Council Priorities; x Prepared November 2022 Ballot Measures and followed up the successful passage of Measure Y with the formation of a Measure Y Oversight Committee; x Completed Council Strategic Planning process and development of a balanced budget for FY2023-24;
x Onboarded a new councilmember(s) and new position(s) in the City Manager’s Office;
Service Priorities
x Oversee the delivery of public services in accordance with all federal and state laws and the policies, ordinances, and resolutions adopted by the City Council. x Direct and organize City departments, programs, and services. 99 x Carry out City Council Strategic Plan.
x Recommend adoption of policies and ordinances as necessary. x Ensure the long-term fiscal viability of the City.
x Increase productivity, efficiency, and effectiveness of the organization. x Oversee public information, customer service, legislative advocacy and community engagement.
x Advise the City Council on matters regarding current and future fiscal, staffing, and program needs of the City.
x Enforce contracts, agreements, and permits authorized by the City Council.

Economic Development
Mission
The mission of the Economic Development Division is to grow the local economy, increase the City's tax revenue base, and create more jobs by facilitating and encouraging business growth, real estate attraction, and recognition of Pacifica as a great place to live work and play.

Description
The Economic Development Division serves the City's business community to support existing businesses and commercial property owners by providing accurate, useful, and timely information, connecting businesses with resources, serving as liaison with local business groups, supporting the Economic Development Committee, and supporting the interdepartmental activities and programs benefitting or impacting businesses.

Service Priorities
x Expand the City's revenue base to improve fiscal health and the local economy x Retain, expand and attract desirable businesses and jobs x Promote and market the City as an overnight destination x Evaluate and deliver projects that provide fiscal and economic benefit to the community
x Support businesses seeking to expand
x Strategically manage City land and building assets
Fiscal Year 2022-2023 Accomplishments
x Launched implementation of the Marketing Plan and developed successful ongoing marketing programs and initiatives to ensure post-pandemic recovery x Expanded the Shop Pacifica” e-gift program to 50 participating businesses, over 1,000 e-gift cards sold, resulting in boosting local economy in over $60,000 in new customer spending in Pacifica
x Developed and implemented a new “Workation” program to encourage visitors to consider visiting Pacifica as a destination for remote work from one of the City’s beachfront hotels and receive a promotional “Shop Pacifica” e-gift card to explore and enjoy participating local businesses.
100
x Completed the Vision 2025 & Beyond program as a long-term strategic planning project addressing fiscal sustainability, economic opportunities and community engagement to help develop and tell Pacifica’s story.
x Conducted the Economic Opportunities Study as part of the Vision 2025 & Beyond project to assess the City’s commercial economy and analyze the current and future economic opportunities in each of the City’s business zones and specific site development feasibility and fiscal and economic analysis. x Launched series of ongoing networking and educational events for small businesses and connecting them to local and regional resources through Rennesaunce Center and Small Business Development Center. x Conducted a Small Business Job Fair event for 29 participating small businesses offering over 50 local jobs and an onsight application process. x In partnership with the Economic Development Committee organized the City’s first “Blues & Brews” music festival filled with great music, local breweries and food trucks and fundraising opportunities for a future Pacifica Bike Park project. The event provided an opportunity to highlight and promote the Sharp Park business district and bring life to the downtown area.
x Assisted the Coastside Pride and the Economic Development Committee with the Pride event coordination that included roughly 1000 arrendees x Launched “Business Matters” e-newsletter as an effective communication channel with Pacifica businesses. This is an oingoing monthly publication to help build, connect and benefit the business community.
x Completed a recruitment of the new Economic Development Manager who will be joining the City in August.

Fiscal Year 2023-2024 Goals / Strategic Priorities
x Implementation of the Economic Opportunities Study to include preparation of the RFP for Beach Blvrd site subject to Surplus Land Act (SLA) process. x Obtain appraisal (MAI or Value Statement) for the Beach Blvd site x Conducting a feasibility assessment and developing an implementation plan for establishing a special tax increment financing district, such as CRD or EIFD for the Sharp Park and Rockaway business districts
x Continue expanding the City’s marketing programs, including “Shop Pacifica” and “Workations”
x Continue assisting the Economic Development Committee in implementation of their work plan.
x Continue working closely with the Hotel Business Improvement District on developing the efficient Hotel BID program that benefit the participating Pacifica hotels.
x Review the City’s signage program and implement reasonable changes that will result in improving signage, facades and landscaping to create and attractive, comfortable pedestrian experience in the public right-of way and enhanced shopping activity.
x Develop a calendar of existing events and consider expanding citywide events to reflect Pacifica’s climate with sunny, event friendly weather from May to October. 101
City Clerk
Mission
The mission of the City Clerk Department is to promote openness in government. The City Clerk's Office is committed to serving the citizens of our community in a neutral and ethical manner by providing equal access to open and transparent government, ensuring the integrity of the participatory process, bridging internal and external communication pathways, and enhancing the public's trust in local government.

Description
The City Clerk Department conducts regular and special general municipal elections in consolidation with the County of San Mateo for the election of City Councilmembers and local initiatives, referendums, and recalls. The Department administers Political Reform Act requirements related to campaign disclosure statements, conflict of interest filings, and AB1234 ethics training. Brown Act requirements are administered by the City Clerk Department, ensuring meetings, agendas, minutes, reports, public notices, resolutions, and ordinances are prepared, posted, and published pursuant to law. The City Clerk serves as Clerk of the Council and attends, monitors, and retains complete records of all City Council proceedings. The City Clerk ensures open and transparent access through records-related services, including records management, retention, and Public Records Act programs. Additionally, the City Clerk Department administers the boards and commissions program related to vacancies, orientation, commission handbook, and Maddy Act compliance. The City Clerk serves as the City's Elections Official, Political Reform Act Filing Officer, Records Manager, and Compliance Officer.

Service Priorities
x Provide City Council support, including agenda and packet preparation, public noticing, and distribution of materials to the City Council, staff, and the public. x Support City committees and commissions, including recruitment for vacancies and expiring terms, new member onboarding, and support staff liasions to the commitees and commissions related to agenda and packet preparation and distribution of materials to Commissioners, staff, and the public. x Process local legislation, including resolutions, ordinances, and minutes. x Oversee elections, including qualifying candidates, petitions, and ballot measures, processing all necessary resolutions, monitoring campaign filing requirements, and certifying election results.
x Maintain records and archives, including responses to public records requests.

Fiscal Year 2022-2023 Accomplishments
Highlights include:
x Managed the City's agenda management software, including making updates as needed, and provided training to staff.
x Processed 7 ordinances, 105 resolutions, 22 City Council Regular Meetings and Agenda Packets, 14 City Council Special Meetings and Study Sessions and Agenda Packets, 36 Proclamations, and 212 public records requests. x Managed vacancies and appointments to all City Committees, and Commissions. x Continued the Records Management and Scanning project. 102
x Conducted the City's November 8, 2022 General Municipal Election for three district-based Councilmember seats as well as two municipal ballot measures. x Transitioned from remote public meeting format to in-person hybrid video / teleconference meeting format for City Council and Planning Commission meetings upon termination of the declaration of the COVID-19 emergency.

Fiscal Year 2023-2024 Goals / Strategic Priorities
x Facilitate review of all City committee and commission charters as directed by City Council.
x Implement a Pilot 2023 Records Clean-Up Day in conjunction with the administration of the City’s Records and Information Management Policy and adopted Records Retention Schedules. Continue efforts for records scanning / digitization project.
x Facilitate recruitment for new City committees: Measure Y Citizens’ Oversight Committee and Climate Action and Adaptation Update Task Force. x Preparation activities related to potential municipal ballot measures for November 2024 election.
x Launch public interface for Customer Relations Management / Service Request portal via QAlert web-based platform.
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CITY OF PACIFICA FY 2023-24 Budget
City Manager's Office
Amended Adopted
Actual Actual Budget Budget
2020-21 2021-22 2022-23 2023-24
Expenditures
Salaries & Benefits 707,039 $ 850,149 $ 1,621,023 $ 1,382,004 $ Contract Services 119,032 $ 628,037 $ 455,600 $ 679,900 $ Material/Supplies/Maintenance 91,838 $ 91,107 $ 282,400 $ 194,700 $ Total Expenditures 917,909 $ 1,569,294 $ 2,359,023 $ 2,256,604 $ Full-Time Equivalent Employees 4.50 5.50 6.50 6.50
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
2020-21 2021-22 2022-23 2023-24
Material/Supplies/Ma
intenance
Contract Services
Salaries & Benefits
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City Attorney
Mission
The mission of the City Attorney is to provide the City with timely and high-quality legal advice, counsel, and representation.

Description
The City Attorney is appointed by the City Council to provide general legal services to the City Council, City Manager and City Departments. Legal services include attendance at meetings of the City Council and other City bodies as requested, rendition of legal advice on City matters to City staff, preparation of ordinances, resolutions, contracts, and other legal documents pertaining to City affairs, preparation of opinions regarding City matters as requested by appropriate City officials, and general municipal advice to all departments of the City. The City Attorney also provides special counsel services such as personnel, redevelopment, construction law and representation of the City in all matters of litigation.

Service Priorities

1. Deliver excellent legal advice by continuing to devote the time and resources necessary to assure that requests for opinions, ordinances, resolutions, contracts and all other non-litigation matters are completed in a timely and professional manner.

2. Work closely with the City Council, City Manager and City Staff to provide legal advice and training on all legal matters impacting or affecting the City.

3. Represent the City in negotiations involving complex agreements and contractual disputes.

4. Attend all regular City Council meetings and Special Meetings on an as-needed basis.

5. Attend Planning Commission meetings on an as-needed basis.

6. Attend weekly Executive Team meetings with City Manager and Department Heads.

8. Zealously and ethically represent the City by devoting the time and resources necessary to assure that each case is investigated, analyzed, researched, defended or prosecuted in accordance with the highest legal professional standards.

Staffing
The City Attorney is retained by the City Council through a contract relationship with the firm Burke, Williams & Sorensen, LLP. Michelle Marchetta Kenyon has been designated as the City Attorney who receives assistance from other attorneys in the firm who serve as both Assistant and Deputy City Attorneys. The City Attorney’s Office is charged with the task of serving as the legal counsel to the City Council, Planning Commission, City Manager, and City staff on all legal aspects of municipal operations. 109
Service Level Changes
For FY 2023-24, the City Attorney’s Office plans to continue its services and accessibility for the City Council, Planning Commission, City committees, staff, and the general public.

Budget Highlights / Summary of Changes
The City Attorney budget consists of costs for litigation, compensation, and operations of the City Attorney’s Office.

Fiscal Year 2022-2023 Accomplishments
x The City Attorney’s Office provided legal advice and support on all aspects of City operations. A sampling of significant accomplishments this past year include:
o Civic Center Campus Facilities bid award and contracting o Heritage Tree Ordinance Revisions
o General Plan Update
o Sharp Park Specific Plan adoption
o Measure Y Ballot Measure Advice and Implementation Following Voter Approval
Fiscal Year 2023-2024 Goals / Strategic Priorities
x Continue to provide efficient, cost-effective delivery of legal services and pursuit of additional cost recovery where appropriate.
x Continue to implement Council policy directives and ensure projects and directives are legally secure
x Continue to advise and assist the City Manager and staff in implementing Council policies and directives.
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CITY OF PACIFICA FY 2023-24 Budget
City Attorney
Amended Adopted
Actual Actual Budget Budget
2020-21 2021-22 2022-23 2023-24
Expenditures
Salaries & Benefits* 40,283 $ 5,688 $ 51,686 $ $ -
Contract Services 1,042,949 $ 1,411,376 $ 1,865,000 $ 1,315,000 $ Material/Supplies/Maintenance 4,631 $ 4,611 $ 5,300 $ 5,400 $ Total Expenditures 1,087,864 $ 1,421,676 $ 1,921,986 $ 1,320,400 $ Full-Time Equivalent Employees 0.25 0.25 0.25 0.00
* Salaries and Benefits for prior years relate to a portion of the City Manager's executive assistant position. For FY 2023-24, the budget for this position is 100% in the City Manager's Office. $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
2020-21 2021-22 2022-23 2023-24
Material/Supplies/Mai
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Salaries & Benefits*
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Administrative Services
Mission
The mission of the Administrative Services Department is to provide high-quality support services to all City departments, staff, and the community through internal services, including Finance, Human Resources, Information Technology, and Risk Management functions, and to ensure compliance with the City’s policies and procedures.

Description
The Administrative Services Department provides internal services and reliable technology resources to staff, members of the City Council, Committees and Commissions, and the community. The Department is responsible for all financial operations, properly recording financial transactions, implementing best practices in employee relations, providing quality internal customer service, and promoting a positive work environment for the City’s talented workforce. The Department prepares the City’s annual operating and capital budget and coordinates the external audit process, including preparing the City’s Annual Comprehensive Financial Report (ACFR). The Department also negotiates and administers contracts for services provided to the community.

Staffing
The Administrative Services Department is comprised of an Assistant City Manager/ Administrative Services Director (0.5 FTE), a Deputy Finance Director, Financial Analyst II, Accountant, two Accounting Technician positions, Information Technology Manager and three IT technicians, Human Resources Manager, and two Human Resources Analysts positions (one permanent and one limited-term).

Service Level Changes
FY2023-24 budget maintains the same level of services as the previous year.

Budget Highlights / Summary of Changes
The Finance, Human Resources, and Information Technology budget is included in the Administration Department budget with salaries and budget costs for the assigned staff per the applicable MOUs with the bargaining units. In addition, contract expenditures are budgeted for professional services, which reflect a 2% increase over the prior fiscal year’s budget.

Finance Division
Mission
The mission of the Finance Department is to maintain accurate financial reports, provide financial support to other departments, and ensure compliance with the City’s policies and procedures.

Description
The Finance Department is responsible for all financial operations. Finance tracks revenue, expenditures, and bonded debt and properly records all financial transactions in 115
accordance with Generally Acceptable Accounting Principles (GAAP) and the requirements of the Government Accounting Standards Board (GASB). The Department’s goals are to provide financial oversight and support, including implementation and enforcement of financial policies consistent with federal, state, and local mandates, as well as industry best practices.

Service Priorities
x Carry out Strategic Goals and City Council priorities relating to the City’s fiscal sustainability.
x Increase the productivity, efficiency, and effectiveness of the organization. x Advise the City Council on matters regarding current and future fiscal, staffing, and program needs of the City.
x Undertake financial planning and oversee the preparation of the annual budget. x Ensure internal controls through accountability, financial reporting, and audits. x Manage cash assets, including banking, cashiering, disbursements, and revenues. x Perform accounts payable, receivable, and payroll functions. x Fulfill the City Treasurer function, ensuring an appropriate investment of funds and debt service administration.
x Provide sound financial advice to the City Council, City Manager, and staff.

Financial Services 2022-2023 Accomplishments
x Successfully completed interim and final financial audits, and received a clean audit opinion and management letter from the independent auditors x Prepared Annual Comprehensive Financial Report (ACFR) and received the Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers Association (GFOA).
x Processed 405 journal entries, 4900 vendor checks, 6,840 payroll checks, over 9800 invoices, and 490 business license applications.
x Completed and filed State Controller’s and other mandated financial reports in a timely manner.
x Implemented a new procurement system to enable City staff to unify the RFP process and compliance requirements citywide
x Completed the financial analysis and calculations of the City’s unfunded pension and OPEB liability and developed a funding policy guidelines to fund the Actuarily Determined Contribution (ADC) for OPEB and the minimum required contribution to reach 85% funded status in 20 years for Pension liability to realize a significant reduction in these liabilities during the next year-end closure and beyond. x Completed a needs assessment and prepared an RFP for the Enterprise Resource Planning (ERP) project, selected s solution, and negotiated a contract for a cloudbased application. x Completed actuarial valuation study for Other-Post-Employment-Benefits (OPEB) x Initiated Business License Tax audit and completed the audit for property management business category.
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x Renegotiated City banking agreements to receive a high interest rate of 3.5% (up from .05% before)
x Diversified investment portfolio by opening safe and secure CDARS accounts compliance with the City’s investment policy, with a higher return rate than LAIF x Implemented the Modified Base Budget methodology and Redesigned the FY 2022-23 Budget Document and received the Distinguished Budget Presentation Award from the Government Finance Officers Association (GFOA) Fiscal Year 2023-24 Goals and Strategic Priorities
x Continue supporting the City Council’s Strategic Goals and priorities as they relate to the City’s Financial Operations
x Support the City’s Records Management project led by City Clerk’s Division by timely scanning financial reports
x Review purchasing policy and modify the City’s purchasing procedures to gain efficiency, reduce the time spent on contract and purchase order processing and conduct citywide training on new procedures.
x Continue to work with HdL to review the full-service TOT management program as it applies to the short-term vacation rental properties within city limits. x Continue to work with HdL on Business License Tax audits of different segments of the business community.
x Implementation of the Short-Term Rental (STR) Compliance Program to streamline the City’s STR regulations and provide adequate enforcement. x Complete the contract negotiations for the Enterprise Resource Planning system (ERP) and begin the implementation.

Risk Management
Mission
The mission of Risk Management is to enhance safety and protect citizens, employees, and assets of the City by fostering a culture of proactive risk management to effectively forecast, control, and mitigate the City’s risk through effective loss prevention, claims management, and risk financing.

Description
The Risk Management Department is comprised of two programs: General Liability and Workers Compensation. Risk Management implements safety policies, best practices, and procedures to mitigate the City’s risk exposure. The Risk Management Program protects City assets, provides liability insurance and claims management services, and promotes the safety and well-being of City employees. The program includes managing liability, property and auto claims, and insurance programs. It also develops risk reduction policies and procedures and ensures compliance with the City’s risk management operational best practices as enforced by the Pooled Liability Network Joint Powers Authority (PLAN JPA), and safety standards and regulations as defined by OSHA and the City’s Injury and Illness Prevention Program (IIPP). The budget is provided in the General Liability and Workers Compensation internal service funds and accounts for premiums as well as any settlements resulting from claims against the City. 117
Service Priorities
x Ensure the City has adequate insurance coverage for its operations. x Undertake and complete timely claims management.
x Promote policies and programs to reduce risk exposure. x Develop safety policies and procedures and implement risk management best practices to mitigate risk.

Risk Management 2022-2023 Accomplishments
x Timely managed General liability and Workers Compensation claims x Continued to ensure compliance with State-mandated safety training and provided ongoing training opportunities for City employees in areas of ergonomics, job hazard prevention, driver safety, contract selection and risk transfer, recreation risk management, and other aspects of general liability and workers’ compensation. x Provided citywide training for employees and supervisors on the City’s Risk Management Program and workers' compensation and risk management procedures
x Conducted training meetings and discussed best practices for consistency and handling of Workers compensation claim reporting in a timely manner, so that claim expenses and legal costs can be minimized
x Re-established the City’s Safety Committee and held regular meetings to ensure safety standards and comply with OSHA standards, regulations, and requirements to prevent work-related injuries and illness.
x Reviewed and revised the citywide Injury and Illness Prevention Program (IIPP) document and met and conferred with all employee groups before implementing it x Provided Reasonable Suspicion Testing Training for Supervisors related to CFR 49 Part 382/655 Regulations for Drug and Alcohol Use/Misuse & Drug Dependency.
x Pacifica’s Assistant City Manager was elected by the PLAN JPA Board to serve on the PLAN’s Executive and Risk Management Committees and also represent the entire PLAN JPA at the California Affiliated Risk Management Authorities (CARMA), an excess liability insurance pool six member JPA, with over 160 underlying municipal member agencies.

Fiscal Year 2023-2024 Goals and Strategic Priorities
x Support the Council's Strategic Goals and Priorities as they relate to the Risk Management Program
x Form the Risk Management Committee and hold regular meetings to identify, mitigate and reduce risks to the City
x Provide citywide training for employees and supervisors on the City’s Risk Management Program and workers' compensation and risk management procedures
x Update a citywide ADA Transition Plan to comply with the Americans with Disabilities Act and assure that City facilities, programs, and services are accessible to disabled citizens and employees.
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x Process and handle General Liability and Workers compensation claims in a timely manner, and continue holding quarterly claims reviews with the insurance pools so that claim expenses and legal costs can be minimized. x Continue to comply with OSHA standards, regulations, and requirements to prevent work-related injuries and illness.
x Conduct a comprehensive risk management assessment of the City’s practices and procedures in various programs to identify risk factors and develop multi-year risk management goals and priorities for compliance with risk management best practices.

Human Resources Division
Mission
The mission of the Human Resources Division is to provide high-quality labor and employee relations, staff recruitment and retention, and staff professional development services that support the City’s objectives in serving the needs of the community.

Description
The Human Resources Division recruits, develops, and supports the organization’s most valuable resource ─ its staff. The Division implements best practices in recruitment, benefits management, professional development, labor relations, grievance management, policy development and implementation, and employee classification and compensation. In addition, the Division manages highly sensitive and confidential information to effectively conduct workplace investigations, implement practices to enhance employee performance, manage claims and ensure compliance with local, state, and federal labor regulations. The Division also participates in the Liebert Cassidy Whitmore Employment Relations Consortiums that offer training and professional development to local governments throughout the County to help recruit and retain talent in local government careers.

Service Priorities
x Created onboarding process to effectively educate and orient new staff. x Recruit, hire, develop, and retain a diverse and highly-talented professional staff. x Manage administrative and personnel policies and procedures and ensure compliance with related laws and regulations.
x Manage confidential information when consulting employees and handling personnel records.
x Manage labor relations with all bargaining units and unrepresented employees. x Manage grievances related to the Personnel Policies and Procedures and MOUs.

Human Resources 2022-2023 Accomplishments
x Significantly educed recruitment turnaround timeframe to more efficiently recruit and onboard new employees
x The City conducted 71 recruitments, processed 1,237 employment applications, and filled 90 vacancies during this fiscal year
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x Established a collaborative work culture environment with all bargaining unit representatives in preparation for labor negotiations.
x Prepared an RFP and selected a consulting firm to conduct a comprehensive Classification and Compensation Study and completed a citywide salary survey in time for the labor negotiations.
x Worked with department Directors to develop employee recruitment and retention initiatives, including streamlined employee recognition programs, including the annual service awards, recognition of professional administrative day and other employee events
x Conducted sensitivity training in the Public Works Department. x Reviewed HR policies and procedures related to telecommuting and developed a citywide telecommuting policy.
x Continued to promote health and wellness throughout our workforce by contracting with a new Employee Assistance Program “CONCERN”.
x Negotiated new labor agreements and personnel policies and procedures with represented employee groups (in progress)
x Developed, updated and implemented a new hire orientation and enhanced onboarding process to effectively educate and orient new employees to ensure they have a positive experience when joining the City
x Recruited and contracted with 34th Street Consulting, Inc., to deliver Sexual Harassment Prevention Training for all supervisors, mangers, and employees of the city.
x Conducted open enrollment meetings to provide employees with information regarding medical, dental, vision, life, and retirement benefits. x Continued to collaborate with other local public agencies within the County of San Mateo and NorCal to stay informed of state and local developments and changes in employment laws that may affect the City.

Fiscal Year 2023-24 Goals and Strategic Priorities
x Research, develop, and implement a new employee evaluation procedure and process to provide both management and employee with an improved performance evaluation format.
x Schedule and provide Conflict Resolution Training for all employees. x Continue to support Department Directors to generate best practices on maintaining strong staffing with employee recruitment and retention initiatives. x Work with the City Attorney’s office on updating the City’s HR policies and procedures.
x Provide monthly communication to all employees via email and continue to promote health and wellness throughout our workforce.
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x Support the City’s Records Management project led by the City Clerk’s Office. x Continue to work collaboratively with consultant and all departments on completing the classification study and updating job classifications as needed. x Continue reviewing and updating personnel policies and procedures Information Technology Division
Mission
The mission of the Information Technology Division is to provide high-quality technologybased services that support the City’s goal to effectively serve the needs of the community.

Description
The Information Technology Division manages the City’s information technology program, provides and maintains appropriate hardware and software to City departments, develops and maintains a secure network infrastructure, manages the City’s data and voice infrastructure maintains the City’s telecommunication systems, and manages the City’s website. The Division ensures that staff has the resources and training to effectively use equipment and technology in furtherance of their departmental goals.

Service Priorities
x Enhance staff productivity with a secure network, desktop, portable hardware, and supporting software.
x Minimize IT equipment downtime and maximize response time and maintain IT systems for disaster recovery and business continuity.
x Maintain an effective, visitor-friendly, and informative website that conveys the City’s image, mission, and services.

Information Technology 2022-2023 Accomplishments
x Replaced aging wireless access points at all City facilities to expand coverage and access
x Completed City Council Chambers audio/video equipment upgrade project x Completed City Council Chambers network upgrade project x Implemented full hybrid IT environment for City Council meetings x Upgraded and virtualized card access system for doors at PD x Completed website migration to new platform (GovAccess) x Completed PD radio system infrastructure upgrade project x Completed city-wide WiFi upgrade project
Fiscal Year 2023-2024 Goals and Strategic Priorities
x Roll out MFA (Multi-factor authentication) City-wide on Microsoft services to improve security and mitigate Cyberthreats
x Upgrade existing backup system to improve security and reduce recovery time of systems
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x Deploy a new Citywide VoIP (Voice over IP) solution to replace the legacy phone system
x Set up a mobile device management system to more accurate secure, manage, and track City-issued mobile devices (iPhones, iPads, Laptops) x Replace aging wireless access points at all City facilities to expand coverage and access
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CITY OF PACIFICA FY 2023-24 Budget
Administrative Services
Amended Adopted
Actual Actual Budget Budget
2020-21 2021-22 2022-23 2023-24
Expenditures
Salaries & Benefits 1,920,714 $ 1,926,292 $ 2,255,887 $ 2,149,936 $ Contract Services 714,698 $ 922,027 $ 975,390 $ 1,002,500 $ Material/Supplies/Maintenance 185,990 $ 150,216 $ 209,800 $ 212,500 $ Total Expenditures 2,821,402 $ 2,998,534 $ 3,441,077 $ 3,364,936 $ Full-Time Equivalent Employees 12.50 13.00 14.00 14.00
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
2020-21 2021-22 2022-23 2023-24
Material/Supplies/Mai
ntenance
Contract Services
Salaries & Benefits
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Police Department
Mission
The mission of the Pacifica Police Department is to protect and serve the members of our community with the highest level of commitment, ethics, and professionalism.

Description
The Police Department provides for the safeguarding of constitutional guarantees; the preservation of peace, order, and safety by fair, unbiased, and practical enforcement of laws and ordinances; reduction of injuries and deaths related to traffic collisions; addressing quality of life issues; and the prevention of crime through a proactive and collaborative effort with the community.

Service Priorities
x Provide law enforcement services to the community with a full-service methodology.
x Response to life-threatening emergency and urgent criminal event calls for service. x Response to calls for service related to non-urgent criminal events, traffic complaints, and quality of life issues within the community. x Traffic enforcement and investigation to reduce the number of persons injured and killed in the city as a result of traffic collisions.
x Community engagement to foster positive, collaborative relationships with community members in an effort to increase community policing opportunities. x Provide emergency management services to the City via emergency preparedness planning and liaison work with Federal, State, and County entities. x Provide first responder services to the unhoused and those with mental illness or substance abuse issues.

Staffing
The Police Department is comprised of 33 authorized sworn peace officer positions, 4- full time support positions and 1 part-time support position. Departmental staff are assigned to one of 2 divisions within the department, the Field Services Division and the Administrative/Investigative Services Division. Patrol Services, Traffic and Community Policing reside primarily in the Field Services Division. Records, Fiscal Management, Training, Technical Support, Investigations, Juvenile, Evidence, Property and Communications are conducted through the Investigations/Administration Division.

Police Reserves, and Citizen Volunteers also provide key assistance with several of these programs.

Service Level Changes
FY2023-24 budget includes 1 full time Star Vista Clinician to enhance police response to incidents involving individuals experiencing mental health crisis, substance abuse and homelessness in Pacifica.
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Budget Highlights / Summary of Changes
The main budget change is from the addition of the Mental Health Clinician for funding a two-year position. The FY 2023-24 cost is $140,000.

Update our current body worn camera system, in-car camera system and tasers. Enter a five year contract with a vendor at annual cost of approximately $100,000 a year.

Field Services Division
Mission
The Mission of the Field Services Division is to provide first-line response to emergency and non-emergency calls for service from community members, enforce laws and ordinances, and address quality of life issues through best practice community-oriented policing strategies.

Description
The Field Services Division consists of sworn, unformed Peace Officers, volunteer Reserve Peace Officers, and non-sworn Community Service Officers.

Service Priorities
x Respond to life-threatening emergencies
x Respond to non-emergency calls for service
x Prevention of crime through collaborative efforts with the community x Prevention of traffic collisions causing injury and death through proactive enforcement and community education
x Investigate criminal cases and present them to the District Attorney’s Office for prosecution
x Investigate traffic collisions
x Liaison to the Emergency Preparadness Safety Commission.

Administrative / Investigative Division
Mission
The Mission of the Administrative/Investigative Division is to provide administrative support services related to records, policy, and training via sworn and support staff.

Further, the Division provides criminal investigative services via sworn personnel.

Description
The Administrative/Investigative Division is comprised of Police Records personnel, police detectives, property and evidence personnel, and administrative support personnel.

Service Priorities
x Provide record-keeping services related to report classification and retention. x Provide critical data entry related to Federal and State legal mandates. 128
x Provide community member assistance via a front counter and telephone communications.
x Complete legally mandated tasks related to police records. x Provide complex criminal investigative services related to property crimes and crimes against persons.
x Process crime scene evidence and securely store it for criminal proceedings. x Schedule and monitor training of all department personnel. x Provide administrative support to Command personnel.
x Prepare for City emergencies through the Emergency Manager, including training and coordination of CERT volunteers.

Fiscal Year 2022-2023 Accomplishments
x Community engagement and regular meetings regarding social justice issues related to law enforcement.
x Implemented and met regularly with the newly formed Chiefs Advisory Panel. x Successful implementation of a program to comply with AB 953 (Racial Identity and Profiling Act) requirements.
x Successful implementation of mandated California Incident-Based Reporting System (CIBRS) and the National Incident-Based Reporting System (NIBRS) requirements.
x Continued commitment to training officers in Crisis Intervention (CIT). 97% of sworn staff has been trained.
x Increased bias-free policing training and increased less-lethal force options available to officers.
x Successful audit from Peace Officers Standards and Training (POST) regarding departmental hiring process/documents and compliance with mandated training requirements.
x TEA is in the final phase of completion of our police radio infrastructure project. x Collaborated with City departments and the Pacifica Resource Center and implemented the Oversize Vehicle Permit Parking Program. x Successful Implementation of the SAFE Parking Permit Program by utilizing our ARPA Funded Community Service Officer.
x Completed our first full year of Stop Data reporting to DOJ and was certified by the FBI for successfully reporting crime stats with less than 5% error rate. x Micro Film convestion project has been completed, which allows records staff to start purging old reports.
x On boarded three per deim record staff members to assist with several propjects. x Hired a full time Administrative Assistant.
x Hired a full time Police Officer and completed the Field Training Program. x Implemented a “watch report” to share commmunication on crime trends and calls for service.
x Updated our transparency portal on the police department website. x Participated in community disaster preparadness events including the Pacifica Wildfire Awarness Event, and the San Mateo County Disaster Prepardness Day. x Obtained a California Office of Traffic Safey Grant in the amount of $75,000. 129
x Increased community communication through more frequently issuing press releases and social media posts.
x Continued to maintain service levels despite several vacant police officer positions. x Employee Appreciation Event “taco truck tuesday” during Police Appreciation Week 2023.
x Promoted 1 Police Sergeant and 2 Police Corporals.
x Through an exhaustive nation wide search the City of Pacifica hired a new Police Chief.

Fiscal Year 2023-2024 Goals / Strategic Priorities
x Invest in a healthy and engaged workforce with the development of a robust employee wellness plan.
x Continue items previously identified in the Policing in Pacifica workplan. x Hire a Mental Health Clinician that will support our officers in dealing with persons in crisis, and addressing our unhoused population.
x Enhance our recruiting efforts to ensure recruitment and retention levels are not impacted.
x Fill our 4 vacant police officer positions all while retaining our current staff. x Continue CIT training for officers, seeking 100% of personnel trained. x Continue to seek community engagement opportunities to further build community relationships.
x Identify sources of grant funding to assist with traffic and alcoholic beverage control related issues.
x Continue to work with residents in the fairway neighborhood and GGNRA to address parking issues and access to Mori Point.
x Update our Body Worn Camera System, In-Car Camera System and Tasers, so our officers are equipped properly and to ensure the communites expectations are met all while providing the upmost transparency.
x The Investigations Division will continue to mamage the ever increasing case load generated in Pacifica, coordinate with patrol for smooth information exchange, continue to work with allied agencies, and stay abreast of modern investigation techniques and laws.
x Continue to formally recognize Employee of the Quarter and Employee of the Year. 130
CITY OF PACIFICA FY 2023-24 Budget
Police Department
Amended Adopted
Actual Actual Budget Budget
2020-21 2021-22 2022-23 2023-24
Expenditures
Salaries & Benefits 8,473,477 $ 9,203,724 $ 9,875,518 $ 10,246,185 $ Contract Services 829,772 $ 851,975 $ 909,200 $ 1,026,800 $ Material/Supplies/Maintenance 811,354 $ 684,169 $ 721,600 $ 730,600 $ Total Expenditures 10,114,604 $ 10,739,867 $ 11,506,318 $ 12,003,585 $ Revenue Sources
Charges for Services 312,383 $ 245,428 $ 316,800 $ 323,100 $ Intergovernmental 108,343 $ 63,160 $ 40,000 $ 40,000 $
Total Revenues $ 308,589 420,726 $ 356,800 $ 363,100 $
Full-Time Equivalent Employees 37.00 38.50 39.50 39.50
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
2020-21 2021-22 2022-23 2023-24
Material/Supplies/Mai
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Contract Services
Salaries & Benefits
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North County Fire Authority
Mission
Be Kind – Always Prepared – Care for Others
Description
Emergency Response: Provides life-saving services and overall assistance to residents, businesses, and visitors by responding to and mitigating emergency and non-emergency incidents and events, such as Emergency Medical Pre-Hospital Care and Advanced Life Services, Fire Suppression, Fire Search and Rescue, Low and High Angel Rescues, Urban Search and Rescue, Structural Collapse, Vehicle Accidents and Extrications, Terrorism, Multi-Casualty Incidents (MCIs) and WMD Special Operations, Hazardous Materials Releases, and Public Assistance.

Fire and Life Safety Code Compliance and Fire Investigations: Minimize loss of life and property from fires and hazardous materials releases. Provide on-site fire and life safety code compliance inspections and re-inspections to businesses, multi-family, and permitted occupancies through dedicated safety inspectors and fire companies, as well as fire protection planning through new construction and tenant improvement plan review services and inspections, resulting in a fire and hazardous materials safe environment.

When fires occur, complete fire investigations to determine the fire cause, origin, and if possible the responsible party if illegal activity is involved.

Community Outreach and Public Education: Educates the community in the reduction of injuries, loss of life, and property damage from fires and other accidents or events, as well as providing emergency planning and disaster preparedness for individuals, families, and through Community Emergency Response Team (CERT) participants.

Organizational Support, Strategy, and Maintenance of Effort: Administration, Leadership, Oversight, Budget and Accounts Payable, Human Resources, Community Emergency Planning, Preparedness and Response, Mandated and Recurrent Training and Certifications; Equipment, Facilities and Grounds, Safety, Health and Wellness, Apparatus and Vehicles, Master and Operational Planning, Grant Awards Management, Communications Systems, and Information Technology.

Service Priorities
The Fire Department will support citywide priorities through the following:

Economic Development/Revenue Enhancement: Complete thorough and timely plans check reviews and construction inspections. Provide positive customer relationships through professional consultations regarding development, new business, and expansion opportunities. Continue to look for cooperative agreements, which reduce cost, enhance service delivery, and provides for revenue and reimbursements.

Public Safety: Stop the escalation of medical emergencies by providing pre-hospital care medical treatment and or advanced life support services through paramedic fire 135
companies. Stop the escalation of structure fires by confining the damage near the room of origin and limiting heat and smoke damage to the area or floor of fire origin. Stop the escalation of all other emergencies and mitigate those effectively and efficiently.

Complete annual fire and life safety inspections of all commercial, permitted, and multifamily occupancies. Complete required and mandated training, as well as re-certifications for all employees.

Community / Civic Support: Continue to achieve an excellent overall customer service rating in delivery of emergency and non-emergency services. Continue providing community outreach and public education programs designed to prevent fire, injuries, accidents, and other elements making for a safer city. Provide for emergency preparedness and community outreach programs to educate the public with regard to disasters and becoming self-sufficient until help arrives.

Staffing
The North County Fire Authority (NCFA), which provides fire services to the Cities of Pacifica, Daly City and Brisbane, is comprised of 3 Bureaus consisting of the Operations, Special Services and Administrative Services, supported by 7 Divisions, which are Emergency Medical Services, Training, Special Operations, Emergency Planning, Fire Prevention, Technical Services and Support Services. NCFA daily staffing across all jurisdictions is approximately 35 personnel, which cover fire engines, ladder trucks, rescue units, USAR Heavy rescue, battalion chiefs, duty chief and investigators/PIOs.

Service Level Changes
FY2023-24 budget includes no service level changes.

Budget Highlights / Summary of Changes
Capital acquisitions and replacement of structural firefighting personal protect equipment and handheld portable radios.

Fiscal Year 2022-2023 Accomplishments
Emergency Operations and Training
x Achieved an overall “Customer Satisfaction” rating of 98% in the delivery of emergency and non-emergency services.
x Continued implementation of NCFA Pandemic Response Plan focusing on preparedness, response, personnel protective equipment and operational readiness.
x Deployed fire companies and chief officers to multiple major wildfire incidents throughout California through the Statewide Fire and Rescue Mutual Aid system. x Developed a NCFA 5 Year Business and Operational “Strategic Plan” establishing goals and benchmarks for accomplishments in concert with the NCFA 10 Year Business and Operational “Strategic Plan”. x Achieved getting a first due fire company on scene in 5 minutes and 28 seconds to all fire and medical emergencies from time of dispatch to arrival. x Completed a new hire firefighter recruit academy through the NCFA Training 136
Division.
x Provided Pre-Hospital Advanced Life Saving (ALS) medical interventions and treatments for residents, businesses and visitors through paramedics staffed engine and truck companies, as well over 50% of emergency medical services were for senior citizens.
x Completed all required annual training, continuing education and certifications for our fire company-based paramedics and emergency medical technicians, x Averaged 240 hours per firefighter over the year of in-service recurrent and mandated training through efforts of the Operations Bureau, Training Division and Special Operations Division.

Public Education and Community Outreach
x Administered and implemented a chipping program through grant funding to make designated roadways safer from wildfire intrusion during evacuations. x Presented Community Wildfire Awareness and Preparedness outreach through web based, social media and online education platforms as well as other forms of communications.
x Distributed the Ready-Set-Go Wildfire preparedness brochure and information through NCFA and Cities social media and websites.
x Promoted All Risk evacuation plan and tool which is available to the public online through a web-based platform to assist in major emergency evacuations. x For October Fire Prevention Week all schools were provided fire prevention educations materials including the importance of smoke detectors in the home. x Participated in the San Mateo County Emergency Preparedness evevt. x Provided a virtual on-line “Fire Service Day” during the COVID 19 pandemic. x Participated in a drive to collect new supplies and backpacks for kids in need staring back to school.
x Distributed throughout the year public information and media releases through NCFA and other online social media platforms regarding emergency incidents and significant events.
x Partnered and participated in the ‘Operation Santa Claus’ program, as well as other toy and assistance drive initiatives within each community. x Provided Basic Emergency Preparedness, Individual and Family Preparedness seminars, as well as Community Emergency Response Team (CERT) classes to prepare for disasters.
x Distributed and provided education on Senior Citizen Fall Prevention, as well as a Home Safety Checklist information.
x Presented “Hands Only CPR” and “Stop the Bleed” instruction through either in person or on-line.

Fire Prevention
x Fire Safety Inspectors completed all annual required, mandated and routine fire and life safety occupancy inspections ensuring code compliance. x Fire Prevention Services Division completed timely, professional and high-quality 137
pre-fire engineering development reviews, plan check analysis and inspections for new construction projects, tenant improvements, fire detection alarm and suppression systems.
x Fire Companies assisted in completion of all annual required, mandated and fire and life safety occupancy inspections ensuring code compliance. x Completed fire investigation cause and origin determinations and analysis for fire incidents.
x Provided virtual fire extinguisher training to businesses and the public.

Fiscal Year 2023-2024 Goals / Strategic Priorities
x Medical emergency responses by a paramedic fire company and will arrive on average within 6 minutes or less total reflex time.
x Fire emergency responses by a fire company will arrive on average within 6 minutes or less total reflex time.
x Achieve an overall “Customer Satisfaction” rating of 98% or greater in the delivery of emergency and non-emergency services.
x 220 hours of annual mandatory, certification and recurrent training on average for each firefighter
x Ensure annual required in-service on duty continuing education, infrequent skills and certifications totaling 24 hours for each paramedic and 12 hours for each emergency technician.
x Provide overall administration and leadership for all aspects of the organization, including creation implementation of goals, priorities, objectives, performance measurements and outcomes, fiscal management, policy development and direction, strategic planning, accounting, human resources, payroll, facilities, grounds and fleet maintenance, along with purchasing of goods, supplies and equipment, as well as analysis of fire resources deployment. x Ensure annual fire and life safety inspections and re-inspections completed by fire companies and dedicated fire inspectors for mandated and required occupancies, all commercial, permitted and multi-family occupancies. x Provide public awareness and education regarding emergency disaster preparedness. Participate and lead in emergency coordination and homeland security activities in collaboration with stakeholders. x Continue providing community outreach and public education programs designed to prevent fire, injuries, and accidents, making for a safer city. This includes annually visiting school classrooms, seniors, neighborhood groups, safety fairs, etc. as well as instructing the public how to perform “Hands Only CPR”, stopping choking and bleeding, along with how to utilize Automatic External Defibrillators (AEDʼs).
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CITY OF PACIFICA FY 2023-24 Budget
North County Fire Authority
Amended Adopted
Actual Actual Budget Budget
2020-21 2021-22 2022-23 2023-24
Expenditures
Salaries & Benefits 6,288,718 $ 6,893,841 $ 6,992,355 $ 6,846,868 $ Contract Services 148,954 $ 220,920 $ 201,200 $ 205,300 $ Material/Supplies/Maintenance 545,905 $ 728,363 $ 628,200 $ 635,200 $ Total Expenditures 6,983,578 $ 7,843,124 $ 7,821,755 $ 7,687,368 $ Revenue Sources
Charges for Services 385,042 $ 464,011 $ 421,000 $ 429,400 $ Intergovernmental 696,553 $ 722,466 $- $ $ -
Total Revenues $ 1,186,477 1,081,594 $ 421,000 $ 429,400 $ Full-Time Equivalent Employees 26.00 26.00 26.00 26.00
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
2020-21 2021-22 2022-23 2023-24
Material/Supplies/Main
tenance
Contract Services
Salaries & Benefits
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Planning Department
Mission
The mission of the Planning Department is to provide responsive services and authoritative information relating to the City’s General Plan, Local Coastal Program, Zoning Regulations, Building Code, and other regulations intended to preserve public health, safety, and welfare.

Description
The Planning Department provides public facing and internal services related to the review of development permit and building permit applications, and enforcement of the City’s development regulations. The Planning Department has primary responsibility for the maintenance and implementation of the City’s General Plan, Local Coastal Program, Zoning Regulations, and Building Code, as well as environmental review of City and private development projects. It also provides primary staff support to the Planning Commission, Open Space and Parkland Advisory Committee (OSPAC), and Climate Action and Adaptation (CAAP) Task Force.

Service Priorities
x Provide timely responses to inquiries about City regulations. x Provide an efficient process for review of building permit plan check applications. x Comply with all laws governing the development review process. x Provide staff support to the Planning Commission and OSPAC. x Investigate and resolve code enforcement complaints with priority given to violations affecting public health, safety, and welfare. x Implement City Council priority work plan projects as assigned.

Staffing
The Planning Department is comprised of (9) full-time and (1) part-time City staff and several consultants to accomplish its broad array of services:

City Staff Position Regular/Limited
Term
(1) Director Regular
(2) Senior Planners Regular
(1) Associate Planner Regular
(1) Assistant Planner Limited
(1) Management Analyst Regular
(2) Permit Technicians Regular
(1) Code Enforcement Officer Regular
(1) Transcriptionist (Part-time) Regular
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Consultants:

Building Official
Building Inspector
Plan Reviewer
CEQA Review
Geotechnical Engineering
Below-Market Rate (BMR) Administration
Planning Staff Augmentation
Other Specialized Assistance
Service Level Changes
FY2023-24 budget includes service level increases to address a number of key priorities:
x Housing Element Update and Implementation
x Climate Action and Adaptation Plan (CAAP) Task Force Creation and CAAP Preparation
x Short-Term Rental (STR) Program Enhancements and Enforcement Budget Highlights / Summary of Changes
The Planning Department’s budget reflects an ongoing high-level of services given the department’s staffing level. The department has primary responsibility for 7 of 15 strategies across 4 of the 5 City Council Priority Goals for FY 2023-24 and key supporting responsibilities for several others. It also has significant ongoing responsibilities related to administration of the building permit and development permit review processes including processing appeals, staffing of three commissions/committees/task forces, and focusing on significant code enforcement matters.

Further information on the three divisions within the Planning Department is as follows:

Planning Division
Mission
The Planning Division serves as the primary interface between developers, the community, and the City’s development review process. It also has primary responsibility for administration of the City’s General Plan, Local Coastal Program, and Zoning Regulations.

Description
Manages the City’s development review process by integrating interdepartmental reviews, responding to community inquiries, presenting to the Planning Commission, and resolving City Council appeals. Also supports activities by other departments/divisions by providing expert advice on the City’s development and Zoning Regulations and environmental review.

Service Priorities
x Continually improve the efficiency and transparency of the development review process for applicants and the public.
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x Establish policies for City Council approval that balance community character, protect natural resources, fulfill the City’s regional housing needs obligations, support economic development and financial sustainability, and comply with all applicable laws.

Building Division
Mission
The Building Division administers the City’s Building Code and preserves public health, safety, and welfare by performing building permit plan reviews, conducting inspections, and performing investigations of complaints related to buildings.

Description
With support from two City staff permit technicians, the consultant Building Official, building inspectors, and plan reviewers coordinate their work to administer the City’s Building Code from application through final inspection.

Service Priorities
x Provide responsive services to building permit applicants submitting at the public counter and online.
x Provide timely review of building permit applications in accordance with Cityestablished service goals.

Code Enforcement Division
Mission
The Code Enforcement Division leads investigations into reported complaints of violations of the City’s development regulations, Zoning Regulations, and other laws of the City to preserve public health, safety, and welfare. It treats all parties with respect, dignity, and in accordance with due process.

Description
The Code Enforcement Officer prioritizes multiple complaints to focus first on issues that affect public health, safety, and welfare. Seeks voluntary compliance through respectful engagement with violators and utilizes enforcement tools as a last option.

Service Priorities
x Prioritize investigations relating to imminent threats to public health, safety, and welfare.
x Achieve voluntary compliance through education and mutual respect.

Fiscal Year 2022-2023 Accomplishments (department-wide) x Completed General Plan Update and Sharp Park Specific Plan Adoptions by City Council (Plan Pacifica)
x Initiated Housing Element Update with significant community engagement and transmittal of draft to the California Department of Housing and Community Development (HCD)
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x Achieved adoption of triennial California Building Code Update and Reach Code adoption for building electrification
x Issued 1,561 building permits consisting of $48.5 million in valuation x Conducted 3,957 building inspections
x Investigated more than 500 code enforcement complaints.

Fiscal Year 2023-2024 Goals and Strategic Riorities
x Prioritize implementation of the Economic Opportunity Study (Streamline the City’s development regulations for particular opportunity sites) x Support Public Works through permitting and environmental review processes x Complete the Housing Element Update
x Update the Short-term Rental (STR) Ordinance
x Prioritize Housing Element program implementation
x Update the Climate Action and Adaption Plan, including performance targets x Continue the urban forestry/tree canopy inventory and projects (Streamline implementation of Tree Preservation Ordinance and prepare amendments as necessary)
x Update Pacifica's Local Coastal Plan and improve communications and collaboration with the CCC
x Creatively and appropriately leverage community expertise and volunteers to advance City priorities (CAAP Task Force and CAAP preparation/adoption) 146
CITY OF PACIFICA FY 2023-24 Budget
Planning Development
Amended Adopted
Actual Actual Budget Budget
2020-21 2021-22 2022-23 2023-24
Expenditures
Salaries & Benefits 1,051,423 $ 1,245,131 $ 1,241,870 $ 1,675,418 $ Contract Services 859,151 $ 456,551 $ 2,588,469 $ 2,160,600 $ Legal (reimbursable) 141,547 $ 706,435 $ 895,100 $ 903,100 $ Planning (reimbursable) 622,608 $ 460,320 $ 540,000 $ 961,900 $ Material/Supplies/Maintenance 188,263 $ 188,263 $ 129,000 $ 130,700 $ Total Expenditures 2,862,993 $ 3,056,701 $ 5,394,439 $ 5,831,718 $ Revenue Sources
Charges for Services 1,413,025 $ 1,320,291 $ 1,709,320 $ 1,751,900 $ Legal (reimbursement) 251,331 $ 271,626 $ 890,549 $ 908,400 $ Planning (reimbursement) 261,853 $ 252,766 $ 780,000 $ 795,600 $ Total Revenues $ 1,844,683 1,926,209 $ 3,379,869 $ 3,455,900 $ Full-Time Equivalent Employees 9.75 8.75 10.75 10.75
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
2020-21 2021-22 2022-23 2023-24
Material/Supplies/Main
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Contract Services
Salaries & Benefits
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Public Works Department
Mission
The mission of the Public Works Department is dedication to excellence, integrity, environmental stewardship, and management of the City’s infrastructure. Public Works supports the Council goals of an engaged community, stewardship of City infrastructure, a healthy and compassionate community, environmental sustainability, a strong City workforce, maintaining a safe community, and fiscal sustainability. We promote safety and livability through the effective management of streets, parks, facilities, and utilities.

Public Works’ values include support, trust, and positive culture. Shared behaviors related to these values include the following:
-Include everyone; respect, listen to and appreciate others -Build strong relationships, be a team player
-Develop ourselves and mentor and develop others
-Collaborate and work together effectively as one team
-Communicate clearly, concisely and candidly
-Make sound decisions using facts and data
-Hold ourselves and other accountable for delivering results -Show initiative, courage and integrity
-Deal positively with residents, businesses and other departments and each other -Have a can do, find a way attitude and emotional resilience -Have a continuous improvement philosophy and practice
-Enjoy the journey and have fun – never at others’ expense Description
The Public Works Department (PW) constructs and maintains the City’s public parks, facilities, roadways, trails, beaches, Pacifica Pier, right of way, storm water and sewer collection system, treatment plant and other infrastructure. Six organizational units (Administration, Parks, Facilities (Bldgs., Lighting) and Ranger Services, Streets, Storm Drain Services and Motor Pool, Engineering Development Services and Engineering Program Services, Solid Waste Management/Environmental Services, Sewer Collections Services and Sewer Plant Management work in coordination to achieve the Department’s overarching goal of ensuring the City’s facilities are safe, functional, and maintained. In addition to providing ongoing maintenance activities, the Public Works Department staff provides information and outreach to City residents, businesses, and the public concerning the Department’s programs, activities, and projects.

Service Priorities:
x Manage and maintain the City’s sanitary sewer collection system, pump stations and Calera Creek Water Recycling Plant.
x Maintain critical infrastructure including parks, beaches, trails, streets, and other public facilities.
x Management of the City’s urban forest.
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x Research and submittal for Capital Improvement Program (CIP) grant funding. x Monitor and manage the City’s solid waste franchise agreement. x Act as staff liaison for the City’s Beatification Advisory Commission. x Plan, design and implement active transportation projects to promote social justice and environmental stewardship.
x Management of professional design services and construction consultant services. x Implement preventive street maintenance program to reduce roadway maintenance costs.

Staffing
The Public Works Department is supported by 56 full-time staff with 28 in the Wastewater Division, 23 in the Field Services Division and 5 in the Engineering Division Service Level Changes
FY2022-23 budget includes a new 3-year Limited-Term Maintenance Worker I to assist the department in the maintenance backlog within the Field Services section related to the damaging 2022-23 winter storm season and to help with storm preparation and management of the upcoming El Nino winter storms that are likely to be similarly impactful.

Budget Highlights / Summary of Changes
The budget changes include new 3-year Limited-Term Maintenance Worker I and Project Manager position in General Capital Improvement (Fund 22) with their time charged directly to Capital Improvement Projects.

Engineering Division
Mission
The mission of the Engineering Division is to protect public health and safety, and improve the quality of life of residents and visitors by ensuring safe and functional infrastructure and traffic flow. The division manages public and private work in the City right of way and ensures work meets all applicable local, state and federal regulations and laws.

Description
The Engineering Division is responsible for providing land development review services for private development, issuance of applicable permits, assisting with environmental review, coordination with other divisions, consulting engineers, and other utility providers in the design and construction of new and public and privately funded projects and infrastructure. The division serves as lead on the preparation of studies and master plans of the City’s streets, buildings, parks, trails, sewage, and drainage systems. The division is responsible for the implementation of the capital improvement program, which include acquisition and compliance with state and federal grant projects. The division provides administrative services to the City’s Beautification Advisory Commission, provides technical expertise to the public and other City departments and the Council and manages the City’s solid waste franchise agreement. The division works with the Federal Emergency Management Agency (FEMA) for City reimbursements following county/state/federal disaster proclamations.
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Field Services Division
Mission
The mission of the Field Services Division is to proactively maintain and enhance City streets, parks, trails, beach areas, Pacifica Pier, storm drain systems and other infrastructure for continued functionality and safe operational use and to comply with local, state and federal laws. The division also maintains the City’s vehicle fleet.

Description
The Field Services Division provides cost-effective and timely maintenance of City infrastructure. This includes road and storm drain maintenance, creating new and replacing existing street signs, sidewalk/curb and gutter maintenance, vegetation management and management of the City’s urban forest, review of City protected tree removals, park, beaches, building maintenance and repair and other City owned infrastructure. The division responds to emergencies within the City by assisting Police and Fire with disaster response and takes the lead on responding to emergencies as needed. In addition, the division prepares for winter storm impacts and manages these impacts during the duration of the storm. The division works closely with the Engineering division and other department personnel to address repairs and facilities and identify larger projects to be included in the Capital Improvement Program. The division provides the staff liaison to the Beautification Advisory Committee.

Wastewater Division
Mission
The mission of the Wastewater Division is to maintain, manage, replace and upgrade the City’s sewer collection system, pump stations and the Calera Creek Water Recycling Plant. The division ensures compliance with local, state and federal laws, and ensures functionality of the system and safe operation. The division manages flows through high rain events and works closely with the Engineering division and other department personnel to identify larger projects to be included in the Capital Improvement Program.

Description
The Wastewater Division provides cost-effective and timely maintenance of City sewer collection system, pump stations and the sewer treatment plant. Work includes cleaning operations, USA marking for other utility work and quarterly reporting to regulatory agencies on system condition. The division works with engineering to develop capital improvement programs related to the system and with North Coast County Water District on distribution of recycled water. The division responds to emergencies and works with residents on their sewer lateral needs and on administration of the Sewer lateral Grant Program. The division provides technical expertise to the public and other divisions.

Fiscal Year 2022-2023 Accomplishments (department-wide) x Inspected 21,000 LF of sanitary sewer and 320 LF of sewer laterals. x Maintained 37 buildings, 16 parks/playgrounds, 90 centerline miles pf streets and 63,000 LF of creeks and drainage ditches.
x Processed 371 encroachment permits and 80 building permits. 153
x Completed Storm Drain Master Plan 2022 Update.
x Completed Heritage Tree Ordinance.
x Managed emergency stormwater and sewer issues through 13 atmospheric river/significant winter storm events.
x Awarded $2.25 million in grants for Sharp Park Priority Pedestrian Improvement project.
x Completed construction of the FY 22-23 Pavement Resurfacing and ADA Ramp projects.
x Delivered 9 million gallons of recycled water to North Coast County Water District. x Design contract awarded for the Wastewater Ultraviolet Disinfection (UV) System. x Secured $21M California IBank Loan to finance the UV Disinfection Project. x Completed 3 Sewer pump station Bar Screen Rebuilds (Linda Mar/Rockaway/Sharp Park).
x Completed Phase I, of the Wastewater Plant Photovoltaic System Improvement Project.

Fiscal Year 2022-2023 Goals / Strategic Priorities
x Complete Anza Pump Station Project.
x Streamline the new City Tree Ordinance process.
x Complete Civic Center Revitalization Project.
x Complete Pacifica Pier Assessment Project.
x Complete FEMA related projects from Winter 2022-23 storm events. x Complete Community Center Roofing and Photovoltaic Project. x Complete FY 23-24 Pavement Resurfacing and ADA Ramp projects. x Complete Local Roadway Safety Plan.
x Complete design of the Ultra Violet Replacement Project. x Complete design and start construction for Linda Mar Rehabilitation Project. x Award contract for WW Plant Supervisory Control and Data Acquisition Project. 154
CITY OF PACIFICA FY 2023-24 Budget
Public Works Department
Amended Adopted
Actual Actual Budget Budget
2020-21 2021-22 2022-23 2023-24
Expenditures
Salaries & Benefits 2,785,142 $ 3,165,014 $ 3,721,375 $ 3,629,822 $ Contract Services 490,599 $ 425,268 $ 828,400 $ 667,400 $ Material/Supplies/Maintenance 670,874 $ 781,265 $ 551,900 $ 603,800 $ Total Expenditures 3,946,616 $ 4,371,547 $ 5,101,675 $ 4,901,022 $ Revenue Sources
Charges for Services 360,944 $ 455,306 $ 358,500 $ 365,700 $ Total Revenues $ 455,306 360,944 $ 358,500 $ 365,700 $
Full-Time Equivalent Employees 57.00 57.00 57.00 57.00
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
2020-21 2021-22 2022-23 2023-24
Material/Supplies/Main
tenance
Contract Services
Salaries & Benefits
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Parks, Beaches & Recreation Department
Mission
Working together to build a healthy, inclusive, connected community through positive social and recreational experiences.

Description
The Department is made up of support/administrative services and four main program divisions that provide recreation and human services to the community. These divisions are Recreation, Aquatics, Child Care and Senior Services. The Department also has very robust Senior and Youth volunteer programs.

Service Priorities
x To provide quality recreation and human services to individuals and families. x To promote healthy activities and lifestyles through department programs and activities as well as in the parks, beaches, and outdoor City recreational facilities. x To create opportunities for community engagement through recreation, aquatics, and human service programs.
x To collaborate with local and regional partner agencies for the benefit of our participants and the community.
x To maintain strong volunteer programs, particularly for youth and seniors, for service and connection to the community.
x To provide inclusive programming which encourages participation by all in a fun and safe environment.

Staffing
Department staffing includes 29 full-time positions: 1 Parks, Beaches, and Recreation Director, 1 Recreation Manager (vacant), 4 Supervisors (2 Child Care, Recreation/Aquatics, Senior Services), 1 Child Care Assistant Supervisor, 1 Recreation Coordinator, 5 Child Care Site Coordinators, 3 Senior Services Coordinators (Programs, Community Services/Meals on Wheels, Food/Chef), 1 Transportation Specialist,2 Recreation Specialists, 10 Lead Teachers, and currently approximately 65 part-time staff.

Service Level Changes
As we move further away from the worst portion of the pandemic, the Department continues to reopen/reoffer activities, programs, and special events. This effort will continue in 2023-2024 with increased recreation, senior, and aquatic program offerings.

We are also bringing back large scale city-wide special events. Once City Hall returns to their newly renovated facility, the community center will introduce new health and wellness programs and a new Teen Space.
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Budget Highlights / Summary of Changes
Some of the necessary budget adjustments include: 1) an adjustment to salary range for the vacant Recreation Manager position to set the salary closer to the market to enable a near future successful recruitment. This will help the department recruit an experienced higher level of manager, allow for retention, and build in a career path for current staff members. 2) Increase in citywide special event budget of $30,000 to enhance the post-pandemic activities and attractions to ensure a positive community experience. Once developed, the program is expected to generate additional revenues that may increase the General Fund budget in future years. 3) Adding a Teen Program at the Community Center starting January 2024 will result in an increase in revenue of $3,400 and additional expenses of $8,000. This will allow for the City to better connect with our teens and provide them with an increased level of service.

Fiscal Year 2022-2023 Accomplishments
x Continued to provide and restart recreation programs, activities, aquatics, and special events post pandemic
x Successfully worked with the California Coastal Commission to revise the Surf Camp/School Permitting Policy. The policy was ultimately passed by the CCC on May 11th and implementation is ongoing
x Submitted a Coastal Development Permit (CDP) application to install 20 Life Buoys along the Pacifica Beachline. The areas include the Esplanade, Promenade, Sharp Park, Rockaway, and Linda Mar Beaches
x 6 of the 20 Life Buoy stations have been installed along the Beach Blvd Promenade x In partnership with the Public Works Department, we continue to move the Priority Parks Projects along. We are now at 65% completion on construction documents. x City Council approved a resolution to build a bike park at Lower Frontierland Park.

The department has submitted a premliminary grant application to the State of California RTP program for funding.
x 1 of the 4 Playground Equipment replacement projects was completed at the Pacifica Co-Op Nursery location
x Bollards were installed at Sanchez Field which will now protect children from vehicles entering the fields.
x New Bocci Ball Court surface at the Community Center
x Return of the Teen Dance and Youth Advisory Board
x New walk-in Freezer/Refrigerator at the Community Center x New Storage building at Fairmont West
Fiscal Year 2023-2024 Goals / Strategic Priorities
x Implement new surf camp/school policies – including the creation of an outward facing public usage calendar, creating a new Code of Conduct for permit holders, and communicating and enforcing all new rules and policies
x Evaluate the existing registration software program to determine whether desired improvements/upgrades can be made to the existing system or if a new vendor will be chosen.
x To provide development opportunities for staff through training, workshops, and job assignments to strengthen the department workforce.
x Continue the work of reopening and in some cases, reimagining our programs. 160
x Upgrade the condition and amenities at the Community Center including new floors, paint throughout, exterior safety cameras, and technology. x To continue bring back Department-sponsored special events that were cancelled/postponed due to COVID-19.
x To work with Sea Valor to install the remaining 14 Life Buoy Stations once we receive CCC approval
x To work with the PBPC on the next steps of realizing a bike park for Pacifica which will include securing funding for concept design, outreach, construction, and closeout.

Child Care Services
Mission
We strive to provide quality child care for the families of Pacifica. Our program utilizes a developmentally appropriate curriculum and practices in a warm, caring, and safe environment to enhance each child's physical, social, intellectual, and emotional development.

Description
City of Pacifica Child Care Services is licensed by the State of California Department of Social Services to provide before and after-school care for children ages 5-13 years old at four elementary school sites and preschool services for children ages 3-5-year-old at five sites in Pacifica.

Service Priorities
x Provide school-age and preschool services to Pacifica residents and surrounding communities in a caring, healthy, and safe environment that stimulates cognitive and socioemotional development.
x Provide Child Care services for families from all social and economic backgrounds so their children will be given the best start to their lives. x Educate, care for, and ready the children in our program for their future as good and responsible citizens.
x Provide and expand enrichment activities for all enrolled children. x Expand the recruitment and retention efforts to employ qualified and effective Child Care employees.

Fiscal Year 2022-2023 Accomplishments
x Received $1,605,724 in local, county, state, and federal grant dollars used to offer quality, free, and reduced cost Child Care programs for Pacifica youth, which supported families so they could continue to afford to live in Pacifica and surrounding cities.
x Received $15,346 in Quality Rating Improvement System (QRIS) funding allowing the program to purchase classroom supplies, social-emotional related purchases and other misc. items as needed.
x Received $15,000 from Pacificans Care to help fund Child Care field trips and program expenses.
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x Awarded 2 San Mateo County Grants for equipment and supplies and increased enrollment expenses in the amount of $50,000 each for a total of $100,000. x Received $11,400 stipend to reimburse our programs for expenses related to COVID.
x Reopened Vallemar State preschool to provide additional preschool services at the south end of town.
x Expanded enrollment by almost 15% to provide Child Care services for additional families.
x Over 350 children enrolled and increasing
Fiscal Year 2023-2024 Goals / Strategic Priorities
x Provide Child Care services for families from all social and economic backgrounds so their children will be given the best start in life.
x Expand the recruitment and retention efforts to employ qualified and effective Child Care employees.
x Ready children for their future as good and responsible citizens. x Provide and develop social-emotional skills and professional growth opportunities with the children in our care and Child Care employees.
x Continue Parent Action Committee (PAC) meetings to invigorate the relationships between program administration and families.
x Reduce number of substitution requests by 10%
Recreation & Aquatics Services
Mission
The Recreation Division is devoted to providing and offering fun, safe, healthy, and diverse activities for people of all ages.

Description
The Recreation Division administers year-round and special event programs that include youth programming, toddler through adult recreation classes, aquatics programming, and facility reservations, in addition to participating in community outreach.

Service Priorities
x Provide and expand quality year-round
swimming lessons for all ages, contributing to
a water-safe community.
x Provide clean, safe, and well-maintained
facilities (pool, Community Center) for all to
enjoy.
x Train confident staff that take preventive
measures so incidents and accidents don't
happen.
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x Provide safe, healthy, engaging, and quality recreation, aquatic classes, and special event program, classes, and activities for individuals and families.

Fiscal Year 2022-2023 Accomplishments
x Offered 48 hours of adult lap swimming per week and 6 hours of family recreation swim (one of only two Peninsula public pools to do so).
x Offered adult water Polo 40 Sundays throughout the year with over 600 drop-in participants. x Hosted five sanctioned United States Swimming Association swim meets and one Regional All-Star swim meet.
x Hosted one Artistic Swimming meet.
x Co-hosted the first annual Beach Safety Day at Linda Mar Beach. x Taught four American Red Cross Lifeguarding Courses with 26 participants. x Successfully executed the Spring Egg Hunt with an estimated 800 attendees x San Francisco Marionettes, an Artistic Swimming group (previously known as synchronized swimming) continues practicing/renting the Jean E. Brink Pool twice a week (the deepest indoor pool for them to use in the San Francisco Bay Area). x Pacifica Sea Lions Aquatic Club continues practicing and holding swim meets year around training around 160 athletes 5 days a week.
x Successfully held the Elf Market, visit with Santa, and cookie decorating in December. x Trained 30 City of Pacifica employees from Wastewater, and Parks and Streets, Child Care, and Recreation
x Divisions in American Red Cross Adult CPR/AED/First Aid lifesaving skills. x Hosted two Surf Survival Apnea courses at the Jean E. Brink Pool x Held Adventure Camp at Oceana High School with an average of 60 children per week for 6 weeks.
x Held the 2022 Fun Fest and Fog Jog at Fog Fest. First one since COVID. x Summer swimming lesson program. Implemented in person swimming lessons since COVID. x Hosted The annual Reverse Egg Hunt at Frontierland Park, with fun additions like carnival rides, food vendors, and games.
x Hosted the 56th annual Junior Olympics at Terra Nova High School, after not doing it for 3 years due to Covid.
x We have an up and running Youth Advisory Board with 13 members, who have participated and volunteered with Parents Night Out, Pacifica Pride Parade, and the J-Teen Dances. x The Adventure Camp Program was ran out of Oceana High School in 2022, and is now being ran out of Cabrillo School in 2023. This is also the first year we have brought back field trips since Covid, including the first field trip we already went on to Great America. x Held multiple sold out Parents Night out events
x Held sold out spring J-Teen Dance.

Fiscal Year 2023-2024 Goals / Strategic Priorities
x Implement an instructor led exercise program for our outdoor exercise course at Frontierland Park.
x Hold three weeks of Wet and Wild Water Camp for the youth. x Increase as many Adult Lap Swim Hours as possible.
x Return of two Dive in Movies at the pool.
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x Host an annual Aquatic Pumpkin Patch in October.
x Co-host the 2nd annual Beach Safety Day with Hawaii Eco Divers. x Increase contractual class offerings.
x Hold a movie night at Frontierland Park
x Hold a food truck evening at the north Lindamar Beach Parking lot. x Install lifesaving buoys at the Pier and Linda Mar, Rockaway, Sharp Park, and Esplande Beaches.
x Continue to hold fun, safe, and engaging special events – including the 4th of July Rocket Run and family festivities, Fun Fest and Fog Jog, Halloween, Holiday Extravaganza and Egg Hunt
x Implement Teen Room and Teen Programs at the Community Center SeniorServices
Mission
The Senior Services Division works to be the community focal point for seniors' quality of life. We are committed to improving life for older adults through the development and coordination of programs and services that reduce isolation, promote socialization, and encourage independence and overall well-being for seniors, their caregivers, and the community.

Description
A multi-purpose senior center, which operates Monday
through Friday providing Congregate Nutrition Lunch
Program, Meals on Wheels, Transportation,
Information and Referral Services, and approximately
40 weekly classes, numerous social groups, clubs,
activities, and resources for seniors.

Service Priorities
x Provide nutritional support to homebound seniors through Meals on Wheels (MOW). x Provide nutritious in-person congregate meals that allow people to socialize while eating, and to enjoy quality entertainment.
x Make available quarterly nutritional trainings held by a certified/licensed Dietician during congregate lunch.
x Promote a safe, welcoming environment for seniors to socialize with each other while eating, exercising, or playing.
x Make available information and referral resources and services for seniors. x Provide transportation for seniors with home-to-center bus service or around town through our Connect a Ride (CaR) program with Serra Cab. x Provide senior members the opportunity to volunteer at center programs and activities.

Fiscal Year 2022-2023 Accomplishments
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x Senior Services continues to offer a wide range of free to low cost recreation programs including dance, arts, crafts, games, and exercise. There were over 3900 class participants in classes facilitated by volunteers alone. x Continue to cohesively share the Community Center with City Hall Staff with minimal impact to Senior Services programming.
x Seniors in Action (SIA) reached 700+ members. CaR program reached 425+ participants.
x Held in-person volunteer appreciation event for over 100 volunteers. x Added additional MOW route to accommodate increase in participants. We are now over 110 participants and served over 40,000 meals this year x Initiated successful recruitment processes and hired a new Recreation Supervisor for Senior Services and a new Food Services Coordinator.
x Assisted 258 Seniors with Tax preparation
x Began the Senior Outing Program with Seniors visiting the Disney Museum, City Hall, a Giants game, etc
x Resurfaced Bocce Ball Court
x Demolished existing walk-in refrigerator/freezer and replaced with newly constructed unit.

Fiscal Year 2023-2024 Goals / Strategic Priorities
x Bring back Night Out on the Town dinner for homebound MOW clients. x Explore new fundraising opportunities to expand opportunities for supplemental funding of existing programs.
x Work with the Seniors in Action (SIA) council to identify Community Center improvements to be made when City Hall Staff returns to the Plaza. x Introduce new exciting programs including health and wellness, Senior Dance, etc x Install outdoor bench seating, new flooring and paint at the CC. Also purchase a new bingo table and improve exterior of the building including landscaping. 165
CITY OF PACIFICA FY 2023-24 Budget
Parks, Beaches & Recreation
Amended Adopted
Actual Actual Budget Budget
2020-21 2021-22 2022-23 2023-24
Expenditures
Salaries & Benefits 3,546,690 $ 3,675,711 $ 4,261,369 $ 4,420,423 $ Contract Services 316,539 $ 464,705 $ 472,725 $ 453,600 $ Material/Supplies/Maintenance 521,628 $ 636,782 $ 924,831 $ 988,600 $ Total Expenditures 4,384,857 $ 4,777,197 $ 5,658,925 $ 5,862,623 $ Revenue Sources
Charges for Services 1,040,034 $ 2,038,365 $ 2,369,629 $ 2,486,600 $ Intergovernmental 1,165,408 $ 1,459,227 $ 2,029,653 $ 2,184,700 $ Total Revenues $ 3,497,592 2,205,441 $ 4,399,282 $ 4,671,300 $ Full-Time Equivalent Employees 30.50 30.50 33.50 33.50
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
2020-21 2021-22 2022-23 2023-24
Material/Supplies/Main
tenance
Contract Services
Salaries & Benefits
166

CITY OF PACIFICA
Other Funds
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CITY OF PACIFICA
Enterprise Funds
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Enterprise Funds are used to account for services that are financed and operated in a manner similar to private business enterprise. The intent of the City is that the costs of providing the services to the general public on a continuing basis be financed primarily through user charges.

SEWER OPERATING/CAPITAL (Fund 18/34)
The Sewer Operating/Capital Fund is a restricted
fund. The fund accounts for the provision of sewer
services to residents and businesses of the City. All
activities necessary to provide such services are
accounted for in this fund including, but not limited to, administration, operations, capital improvements,
maintenance, financing,
billing and collections.

Goals and Objectives
Protect the health and welfare of the
community by ensuring the continuous uninterrupted
operation of wastewater collection and transmission
systems to every extent possible to meet all Federal,
State and local standards.
Provide appropriate and economical
maintenance and repair of the wastewater collection
and transmission system and its appurtenances.
Fund the cost of collection and transmission of the wastewater system. Continue to repair and improve damaged or substandard sections of the sanitary sewer system to ensure proper operating conditions by using a program that provides cleaning, preventive
maintenance, and repair of the system.
Provide expedient response to emergency
situations.
Replace sewer collection lines that have
infiltration or damage, and ensure integrity of
the sewer collection system.
Conduct an annual review of the capital
needs and sewer rates to ensure adequate
resources are available to fund requirements.
171
BEACH PARKING FUND (Fund 35)
The Beach Parking Fund was established in
August 2013. It is unrestricted fund that accounts
for the provision of beach parking services to
residents and visitors of Pacifica and includes all
revenues and expenses associated with the
administration, operations, capital improvements,
maintenance, billing and collections related to
Beach Parking program.

Goals and Objectives
Maintain operational and user-friendly Beach parking system Ensure smooth operation of the fund based on fees collected from users and all proceeds from these operations are reinvested back into the community in the form of improving the Parking System and health, safety and welfare of the community.
172
Actual Actual Amended Adopted
Budget Budget Budget Budget
20-21 21-22 22-23 23-24
Revenue
Taxes - $ - $- $ $ -
Intergovernmental - $ - $- $ $ -
Other Revenue - $ - $ - $ $ -
Charges for Services 16,057,312 $ 19,251,930 $ 18,674,000 $ $ 19,074,000 Total Revenue 16,057,312 $ 19,251,930 $ 18,674,000 $ $ 19,074,000 Expenditures
Salaries & Benefits 5,126,549 $ 4,735,273 $ 5,637,073 $ $ 5,519,433 Contract Services 6,712,305 $ 4,899,296 $ 11,091,100 $ $ 11,940,900 Material/Supplies/Maintenance (558,450) $ 5,022,431 $ 7,414,200 $ $ 3,906,866 Total Expenditures 11,280,403 $ 14,657,000 $ 24,142,373 $ $ 21,367,199 Excess revenue over
(under) expenditures 4,776,909 $ 4,594,929 $ (5,468,373) $ $ (2,293,199) Other financing sources (uses)
Transfers In 2,187,528 $ - $ - $ $ -
De Transfers/Allocations Out - $ (29,600) $ (509,600) $ $ (978,700) Debt Service (1,604,568) $ (1,601,604) $ (3,657,319) $ $ (5,258,268) Transfers Out - Capital (1,937,528) $ (470,000) $ - $ $ - Proceeds of Long-Term Debt - $ - $- $ $ -
Total Financing Sources (uses) (1,354,568) $ (2,101,204) $ (4,166,919) $ $ (6,236,968) Excess revenue and other
sources over (under) expenditures
and other uses 3,422,341 $ 2,493,725 $ (9,635,292) $ $ (8,530,167) Beginning Net Assets, July 1 $ 28,316,148 23,798,547 $ 30,809,873 $ $ 21,174,581 Ending Net Assets, June 30 (Projected) $ 30,809,873 27,220,888 $ 21,174,581 $ 12,644,414 $ City of Pacifica Sewer Charge Fund(18)
Statement of Revenue, Expenditures and Changes
in Net Assets
173
Actual Actual Amended Adopted
Budget Budget Budget Budget
20-21 21-22 22-23 23-24
Revenue
Taxes - $ - $- $ $ -
Intergovernmental - $ - $- $ $ -
Other Revenue - $ - $- $ $ -
Charges for Services 822,509 $ 559,193 $ 665,000 $ $ 665,000 Total Revenue 822,509 $ 559,193 $ 665,000 $ $ 665,000
Expenditures
Salaries & Benefits 602,485 $ 512,859 $ 349,117 $ $ 315,864 Contract Services 10,161 $ 7,278 $ 10,200 $ $ 10,500
Material/Supplies/Maintenance 103,137 $ 100,372 $ 134,100 $ $ 135,700 Total Expenditures 715,783 $ 620,509 $ 493,417 $ $ 462,064 Excess revenue over
(under) expenditures 106,726 $ (61,316) $ 171,583 $ $ 202,936 Other financing sources (uses)
Transfers In - $ - $- $ $ -
De Transfers/Allocations Out - $ - $- $ $ -
Debt Service - $ - $- $ $ -
Transfers Out - Capital - $ - $- $ $ -
Proceeds of Long-Term Debt - $ - $- $ $ -
Total Financing Sources (uses) - $ - $- $ $ -
Excess revenue and other
sources over (under) expenditures
and other uses 106,726 $ (61,316) $ 171,583 $ $ 202,936 Beginning Net Assets, July 1 $ 334,302 227,576 $ 272,986 $ $ 444,569 Ending Net Assets, June 30 (Projected) $334,302 272,986 $ 444,569 $ 647,505 $ City of Pacifica Beach Parking Fund(35)
Statement of Revenue, Expenditures and
Changes in Net Assets
174

CITY OF PACIFICA
Special Revenue and Capital Funds
175

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176
Special Revenue and Capital Project Funds
Special Revenue Funds and Capital Project Funds are used to account for the proceeds of specific revenue sources that are legally or contractually restricted as to their use in most instances.

In most cases these funds cover Capital Improvement Program projects for infrastructure improvements and maintenance. The capital improvement projects that are funded in FY 2023-24 are detailed in a separate Five Year Capital Improvement Program budget document.

SUPPLEMENTAL LAW ENFOCEMENT SERVICES (SLEFS) FUND
(FUND 07)
The SLES Fund (Fund 7) is a restricted fund that was
created to account for revenues and expenditures
associated with money allocated by the legislature to all cities and counties throughout the state to supplement
front line law enforcement services.

Goals and Objectives
Ensure these valuable special resources
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MEASURE A FUND (FUND 09)
The Measure A Fund is a restricted fund. The
fund accounts for the expenditures made for
streets and roads and is funded by locally
approved Measure W revenue measure.

Goals and Objectives
Use the Measure A funds to leverage
Federal, State, County and local
government agency grants.
Implement programs that are defined to
meet needs for street and road
improved infrastructure.
177
GAS TAX MAINTENANCE FUND (FUND 10)
The Gas Tax Maintenance Fund is a restricted fund. Gas tax revenue is allocated to cities from the State in accordance with the Streets and Highways Code sections 2103, 2105, 2106, and 2107, and SB1 funding. The City uses these tax proceeds mainly for streets and road maintenance and minor improvements.

Goals and Objectives
Maintain City streets and roads, including gutters and sidewalks, in accordance with the City’s
Pavement Management
Program.
Give priority to the safety
of the public who use the City’s
streets, roads, and sidewalks.

MEASURE W FUND (FUND 11)
The Measure W Fund is a restricted fund. The fund accounts for the expenditures made for streets and roads and is funded by locally approved Measure W revenue measure.

Goals and Objectives
Use the Measure W funds to leverage Federal, State, County and local government agency grants.
Implement programs that are defined to meet needs for street and road improved infrastructure.

HIGHWAY 1 IMPROVEMENT (Fund 12)
The Highway 1 Improvement Fund is a restricted fund. This fund is financed by traffic impact mitigation fees as outlined in the Pacifica
Municipal Code (Section 8-15.01 to Section 8-15.06 and
are used for capital improvements to Highway 1.

Goals and Objectives
Maximize utilization of Federal, State, County and
local governmental agency grants.
Recover costs associated with development.
Implement programs that are defined to meet
needs for improved infrastructure.

STREET CONSTRUCTION FUND (FUND 13)
The Street Construction Fund is a restricted fund. The fund accounts for the expenditures made for streets and roads and is funded by grants and other special revenues including development impact fees.
178
Goals and Objectives

Maximize use of Federal, State, County and local government agency grants. Implement programs that are defined to meet needs for improved infrastructure.

MANOR DRIVE IMPROVEMENT (Fund 14)
The Manor Drive Improvement Fund is a restricted fund. This fund was established to account for the Manor Drive/Palmetto Avenue/Oceana Boulevard intersection construction and is financed by traffic impact mitigation fees as outlined in the Pacifica Municipal Code
(Section 8-18.01 to Section 8-18.06).

Goals and Objectives:
Maximize utilization of Federal, State, County
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Recover costs associated with development.
Implement programs that are defined to meet needs for improved infrastructure.

AIRCRAFT NOISE PROJECT (Fund 15)
The Aircraft Noise Project Fund is a restricted fund. This fund was established to record the financial transactions of an Aircraft Noise Abatement Project funded with Federal and San Francisco Airport grants.

Goals and Objectives:
Maximize utilization of Federal, State, County
and local governmental agency grants.
Implement programs that are defined to meet
needs for improved infrastructure.

NPDES STORMWATER (Fund 16)
The NPDES (National Pollution Discharge Elimination
System) Stormwater Fund was established in fiscal
year 1994-95 to account for revenues and
expenditures associated with Federal and State
mandated stormwater operations.

Goals and Objectives

Ensure City complies with the Federal and
State Storm water permits.
179
PLANNED LOCAL DRAINAGE (Fund 19)
The Planned Local Drainage Fund is a restricted fund. Revenues are derived from fees levied on new construction in local districts. Funds can be utilized only for the drainage system in those particular districts.

Goals and Objectives

Recover storm drain mitigating costs
associated with developments.
Ensure proper draining infrastructure in
each local district.

GENERAL CAPITAL IMPROVEMENT (Fund 22)
The General Capital Improvement Fund is an unrestricted fund. The General Capital Improvement Fund is used to account for revenues derived from fees and apportionments from General Fund to be used for the acquisition, construction, and improvement of major capital facilities and technology projects of the City.

Goals and Objectives

Provide funding for CIP projects from the General Operating Fund (Fund 01). Provide unrestricted funds for a variety of desired Capital projects.

FRONTIERLAND REMEDIATION (Fund 23)
The Frontierland Park fund restricted fund. The fund
accounts for a remediation fee, which is used by the City to fund remediation efforts related to the closed landfill site at the Frontierland Park location. Recology of the Coast, the City’s recyclable/organic materials and solid waste collection franchisee pays the City a remediation fee of $6,250 per month ($75,000 annually).

Goals and Objectives

Maintain remediation efforts for closed landfill site.

HOUSING IN-LIEU FUND (Fund 24)
The Housing In-Lieu Fund is a restricted fund. The
City receives funds for Housing In-Lieu fees from new
developments. These funds are used for the
development of affordable housing programs in the
City.
(F d 22)
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Goals and Objectives

Develop a plan to institute affordable housing programs. Provide affordable housing programs that meet statutory requirements and the needs of the community.

PARKING IN-LIEU FUND (Fund 25)
The Parking In-Lieu Fund is a restricted fund. The City receives funds for Parking In-Lieu fees from new
developments. These funds are used for the development
of Parking projects in the City.

Goals and Objectives

Set fees and collect appropriate amounts
necessary to help fund City parking projects.
Develop and implement plans needed to mitigate
the lack of onsite parking on new development and meet the parking needs of the community.

PARK IN-LIEU – CAPAITAL IMPROVEMENT FUND (Fund 26)
The Park In-Lieu – Capital Improvement Fund is a
restricted fund. The City accounts for capital projects funded with Park In-Lieu fees.

Goals and Objectives

Develop plans for park improvements.
Provide park improvements that meet the needs
of the community.

ROY DAVIES TRUST FUND (Fund 27)
The Roy Davies Trust Fund is a restricted fund. This fund was established in 2006 to account for a $3.9 million donation by a private individual which is restricted for specific purposes. The funds are to be used to help acquire, build, remodel, improve, support, and maintain the equipment, buildings, grounds, yard, gardens, and landscaped areas of the various parks, beaches, and
recreational area located in Pacifica, to
conduct related educational and recreational
programs for the benefit of the general public.

Use of the donation principal requires a 4/5
City Council majority approval.

Goals and Objectives

Develop plans for improving the parks,
beaches, and recreational areas in the
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City.
Provide education and recreational programs for the benefit of the community.

Park, Beaches and Recreation (PB&R) Special Revenue (Fund 28) The PB&R Special Revenue fund is a restricted fund.

This fund was established to account for various
donations specifically designated for Park, Beaches and Recreation activities.

Goals and Objectives

Maximize utilization of donations for Park,
Beaches and Recreation activities.

PACIFICA LIBRARY FUND (Fund 31)
The Pacifica Library Fund is a restricted fund. This fund is used to track sources, such as grants and uses of funds related to the
construction of Pacifica’s Library.

Goals and Objectives

Develop plans for library improvements.
Provide Library improvements that meet
the needs of the community.

DISASTER ACCOUNTING FUND (Fund 38)
The Disaster Accounting Fund is a restricted fund. This fund was established to account for all revenues received and expenditures incurred due to natural and man-made disasters.

Goals and Objectives

Provide City Staff with project accounting
numbers to properly track and account for the cost
of disasters.
To maximize Federal and/or State
assistance and reimbursement eligibility.
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Actual Actual Amended Adopted
Budget Budget Budget Budget
20-21 21-22 22-23 23-24
Revenue
Taxes - $ - $- $ $ -
Intergovernmental 156,727 $ 157,556 $ 130,000 $ $ 130,000 Other Revenue - $ - $- $ $ -
Charges for Services 678 $ - $- $ $ -
Total Revenue 157,405 $ 157,556 $ 130,000 $ $ 130,000
Expenditures
Salaries & Benefits 67,441 $ 75,607 $ 68,800 $ $ 68,800 Contract Services - $ - $- $ $ -
Material/Supplies/Maintenance 166,426 $ 92,582 $ 58,900 $ $ 59,500 Total Expenditures 233,867 $ 168,189 $ 127,700 $ $ 128,300 Excess revenue over
(under) expenditures (76,462) $ (10,633) $ 2,300 $ $ 1,700 Other financing sources (uses)
Transfers In - $ - $- $ $ -
De Transfers/Allocations Out - $ - $- $ $ -
Transfers Out - Debt Service - $ - $- $ $ -
Transfers Out - Capital - $ - $- $ $ -
Proceeds of Long-Term Debt - $ - $- $ $ -
Total Financing Sources (uses) - $ - $- $ $ -
Excess revenue and other
sources over (under) expenditures
and other uses (76,462) $ (10,633) $ 2,300 $ $ 1,700
Beginning Net Assets, July 1 $ 236,396 312,858 $ 225,763 $ $ 228,063 Ending Net Assets, June 30 (Projected) $ 225,763 236,396 $ 228,063 $ 229,763 $ City of Pacifica SLES Fund (07)
Statement of Revenue, Expenditures and Changes in
Net Assets
183
Actual Actual Amended Adopted
Budget Budget Budget Budget
20-21 21-22 22-23 23-24
Revenue
Taxes 1,680,149 $ 1,768,958 $ 1,766,519 $ $ 1,223,000
Intergovernmental 176,936 $ 9,471 $ 2,089,000 $ $ 40,000 Other Revenue - $ - $- $ $ -
Charges for Services 7,062 $ 1,327 $ 200,000 $ $ 200,000 Total Revenue 1,864,148 $ 1,779,756 $ 4,055,519 $ $ 1,463,000 Expenditures
Salaries & Benefits - $ - $- $ $ -
Contract Services 2,146,393 $ 2,440,789 $ 2,784,800 $ $ 1,209,300 Material/Supplies/Maintenance 651 $ 165 $ 169,100 $ $ 170,900 Total Expenditures 2,147,045 $ 2,440,955 $ 2,953,900 $ $ 1,380,200 Excess revenue over
(under) expenditures (282,897) $ (661,199) $ 1,101,619 $ $ 82,800 Other financing sources (uses)
Transfers In 650,000 $ 750,000 $ 750,000 $ $ -
De Transfers/Allocations Out (286,240) $ (621,664) $ (621,664) $ $ (782,700) Transfers Out - Debt Service (399,648) $ (476,998) $ (475,000) $ $ (464,000) Transfers Out - Capital - $ (55,000) $ - $ $ -
Proceeds of Long-Term Debt - $ - $- $ $ -
Total Financing Sources (uses) (35,888) $ (403,662) $ (346,664) $ $ (1,246,700) Excess revenue and other
sources over (under) expenditures
and other uses (318,784) $ (1,064,860) $ 754,955 $ $ (1,163,900) Beginning Net Assets, July 1 $ 3,511,684 3,830,468 $ 2,446,823 $ $ 3,201,779 Ending Net Assets, June 30 (Projected) $ 2,446,823 3,511,684 $ 3,201,779 $ 2,037,879 $ City of Pacifica Street Construction Fund (09)
Statement of Revenue, Expenditures and Changes in
Net Assets
184
Actual Actual Amended Adopted
Budget Budget Budget Budget
20-21 21-22 22-23 23-24
Revenue
Taxes 1,552,975 $ 1,817,221 $ 2,153,390 $ $ 2,245,900
Intergovernmental - $ - $- $ $ -
Other Revenue - $ - $- $ $ -
Charges for Services 254 $ 26 $ - $ $ -
Total Revenue 1,553,230 $ 1,817,247 $ 2,153,390 $ $ 2,245,900 Expenditures
Salaries & Benefits $ 1,371 192 $ - $ $ -
Contract Services 198,654 $ 209,525 $ 295,800 $ $ 301,800 Material/Supplies/Maintenance 389,067 $ 344,718 $ 238,400 $ $ 241,200 Total Expenditures 587,913 $ 555,614 $ 534,200 $ $ 543,000 Excess revenue over
(under) expenditures 965,317 $ 1,261,633 $ 1,619,190 $ $ 1,702,900 Other financing sources (uses)
Transfers In - $ - $ - $ $ -
De Transfers/Allocations Out (954,767) $ (1,127,174) $ (1,127,174) $ (1,127,100) $ Transfers Out - Debt Service (79,930) $ (95,400) $ (95,400) $ (93,000) $ Transfers Out - Capital - $ - $ - $ - $
Proceeds of Long-Term Debt - $ - $ - $ - $
Total Financing Sources (uses) (1,034,697) $ (1,222,574) $ (1,222,574) $ (1,220,100) $ Excess revenue and other
sources over (under) expenditures
and other uses (69,380) $ 39,059 $ 396,616 $ 482,800 $
Beginning Net Assets, July 1 ($119,275) (188,655) $ (149,595) $ 247,021 $ Ending Net Assets, June 30 (Projected) (188,655) $ (149,595) $ 247,021 $ 729,821 $ City of Pacifica Gas Tax Maintenance Fund (10)
Statement of Revenue, Expenditures and Changes in
Net Assets
185
Actual Actual Amended Adopted
Budget Budget Budget Budget
20-21 21-22 22-23 23-24
Revenue
Taxes - $ - $- $ $ -
Intergovernmental - $ - $- $ $ 560,000
Other Revenue - $ - $- $ $ -
Charges for Services - $ - $- $ $ -
Total Revenue - $ - $- $ $ 560,000
Expenditures
Salaries & Benefits - $ - $- $ $ -
Contract Services - $ - $- $ $ 550,000
Material/Supplies/Maintenance - $ - $- $ $ -
Total Expenditures - $ - $- $ $ 550,000
Excess revenue over
(under) expenditures - $ - $- $ $ 10,000
Other financing sources (uses)
Transfers In - $ - $- $ $ -
De Transfers/Allocations Out - $ - $ - $ - $
Transfers Out - Debt Service - $ - $ - $ - $
Transfers Out - Capital - $ - $ - $ - $
Proceeds of Long-Term Debt - $ - $ - $ - $
Total Financing Sources (uses) - $ - $ - $ - $
Excess revenue and other
sources over (under) expenditures
and other uses - $ - $ - $ 10,000 $
Beginning Net Assets, July 1 $0 - $ - $ - $
Ending Net Assets, June 30 (Projected) - $ - $ - $ 10,000 $ City of Pacifica Measure W Fund (11)
Statement of Revenue, Expenditures and Changes in
Net Assets
186
Actual Actual Amended Adopted
Budget Budget Budget Budget
20-21 21-22 22-23 23-24
Revenue
Taxes - $ - $- $ $ -
Intergovernmental 4,986 $ 39,046 $ - $ $ -
Other Revenue - $ - $- $ $ -
Charges for Services 150,309 $ 39,296 $ 29,500 $ $ 29,500 Total Revenue 155,295 $ 78,342 $ 29,500 $ $ 29,500
Expenditures
Salaries & Benefits 24,636 $ 28,101 $ 30,852 $ $ 29,496 Contract Services 5,605 $ 3,159 $ 25,500 $ $ 26,100
Material/Supplies/Maintenance 935 $ 39,375 $ 4,100 $ $ 4,200 Total Expenditures 31,177 $ 70,635 $ 60,452 $ $ 59,796
Excess revenue over
(under) expenditures 124,119 $ 7,707 $ (30,952) $ $ (30,296) Other financing sources (uses)
Transfers In - $ - $- $ $ -
De Transfers/Allocations Out - $ - $- $ $ -
Transfers Out - Debt Service - $ - $- $ $ -
Transfers Out - Capital - $ - $- $ $ -
Proceeds of Long-Term Debt - $ - $- $ $ -
Total Financing Sources (uses) - $ - $- $ $ -
Excess revenue and other
sources over (under) expenditures
and other uses 124,119 $ 7,707 $ (30,952) $ $ (30,296)
Beginning Net Assets, July 1 $ 610,543 486,424 $ 618,250 $ $ 587,298 Ending Net Assets, June 30 (Projected) $ 618,250 610,543 $ 587,298 $ 557,002 $ City of Pacifica Highway 1 Improvement Fund(12)
Statement of Revenue, Expenditures and Changes in
Net Assets
187
Actual Actual Amended Adopted
Budget Budget Budget Budget
20-21 21-22 22-23 23-24
Revenue
Taxes - $ - $- $ $ 421,000
Intergovernmental - $ - $- $ $ -
Other Revenue - $ - $- $ $ -
Charges for Services - $ - $- $ $ -
Total Revenue - $ - $- $ $ 421,000
Expenditures
Salaries & Benefits - $ - $- $ $ -
Contract Services - $ - $- $ $ 1,610,000
Material/Supplies/Maintenance - $ - $- $ $ -
Total Expenditures - $ - $- $ $ 1,610,000
Excess revenue over
(under) expenditures - $ - $- $ $ (1,189,000)
Other financing sources (uses)
Transfers In - $ - $- $ $ 1,400,000
De Transfers/Allocations Out - $ - $ - $ - $
Transfers Out - Debt Service - $ - $ - $ - $
Transfers Out - Capital - $ - $ - $ - $
Proceeds of Long-Term Debt - $ - $ - $ - $
Total Financing Sources (uses) - $ - $ - $ 1,400,000 $
Excess revenue and other
sources over (under) expenditures
and other uses - $ - $ - $ 211,000 $
Beginning Net Assets, July 1 - $ - $ - $ - $
Ending Net Assets, June 30 (Projected) - $ - $ - $ 211,000 $ City of Pacifica Street Improvement Fund (13)
Statement of Revenue, Expenditures and Changes in
Net Assets
188
Actual Actual Amended Adopted
Budget Budget Budget Budget
20-21 21-22 22-23 23-24
Revenue
Taxes - $ - $- $ $ -
Intergovernmental - $ - $ 2,700,000 $ $ 2,700,000
Other Revenue - $ - $- $ $ -
Charges for Services 9,423 $ 4,670 $ - $ $ -
Total Revenue 9,423 $ 4,670 $ 2,700,000 $ $ 2,700,000
Expenditures
Salaries & Benefits - $ - $- $ $ -
Contract Services - $ 81,145 $ 3,000,000 $ $ 3,060,000
Material/Supplies/Maintenance - $ - $- $ $ -
Total Expenditures - $ 81,145 $ 3,000,000 $ $ 3,060,000 Excess revenue over
(under) expenditures 9,423 $ (76,475) $ (300,000) $ $ (360,000) Other financing sources (uses)
Transfers In - $ - $- $ $ -
De Transfers/Allocations Out - $ - $- $ $ -
Transfers Out - Debt Service - $ - $- $ $ -
Transfers Out - Capital - $ - $- $ $ -
Proceeds of Long-Term Debt - $ - $- $ $ -
Total Financing Sources (uses) - $ - $- $ $ -
Excess revenue and other
sources over (under) expenditures
and other uses 9,423 $ (76,475) $ (300,000) $ $ (360,000) Beginning Net Assets, July 1 $ 952,366 942,943 $ 875,891 $ $ 575,891 Ending Net Assets, June 30 (Projected) $ 875,891 952,366 $ 575,891 $ 215,891 $ City of Pacifica Manor Drive Improvement Fund(14)
Statement of Revenue, Expenditures and Changes in
Net Assets
189
Actual Actual Amended Adopted
Budget Budget Budget Budget
20-21 21-22 22-23 23-24
Revenue
Taxes - $ - $- $ $ -
Intergovernmental - $ - $- $ $ -
Other Revenue - $ - $- $ $ -
Charges for Services 1 $ - $ - $ $ -
Total Revenue 1 $ - $ - $ $ -
Expenditures
Salaries & Benefits - $ - $- $ $ -
Contract Services - $ - $- $ $ -
Material/Supplies/Maintenance - $ - $- $ $ -
Total Expenditures - $ - $- $ $ -
Excess revenue over
(under) expenditures 1 $ - $ - $ $ -
Other financing sources (uses)
Transfers In - $ - $- $ $ -
De Transfers/Allocations Out - $ - $- $ $ -
Transfers Out - Debt Service - $ - $- $ $ -
Transfers Out - Capital - $ - $- $ $ -
Proceeds of Long-Term Debt - $ - $- $ $ -
Total Financing Sources (uses) - $ - $- $ $ -
Excess revenue and other
sources over (under) expenditures
and other uses 1 $ - $ - $ $ -
Beginning Net Assets, July 1 $ 411 410 $ 411 $ $ 411
Ending Net Assets, June 30 (Projected) $ 411 411 $ 411 $ 411 $ City of Pacifica Aircraft Noise Project(15)
Statement of Revenue, Expenditures and Changes in
Net Assets
190
Actual Actual Amended Adopted
Budget Budget Budget Budget
20-21 21-22 22-23 23-24
Revenue
Taxes - $ - $- $ $ -
Intergovernmental 154,523 $ 17,807 $ 10,000 $ $ 10,000
Other Revenue - $ - $- $ $ -
Charges for Services 178,660 $ 189,769 $ 228,000 $ $ 193,000 Total Revenue 333,184 $ 207,576 $ 238,000 $ $ 203,000
Expenditures
Salaries & Benefits - $ - $- $ $ -
Contract Services 56,888 $ 53,227 $ 76,900 $ $ 139,700
Material/Supplies/Maintenance 35,053 $ 45,766 $ 62,000 $ $ 62,800 Total Expenditures 91,942 $ 98,993 $ 138,900 $ $ 202,500 Excess revenue over
(under) expenditures 241,242 $ 108,583 $ 99,100 $ $ 500 Other financing sources (uses)
Transfers In - $ 20,000 $ 20,000 $ $ -
De Transfers/Allocations Out (92,000) $ (132,081) $ (132,081) $ $ (132,100) Transfers Out - Debt Service - $ - $- $ $ -
Transfers Out - Capital - $ - $- $ $ -
Proceeds of Long-Term Debt - $ - $- $ $ -
Total Financing Sources (uses) (92,000) $ (112,081) $ (112,081) $ $ (132,100) Excess revenue and other
sources over (under) expenditures
and other uses 149,242 $ (3,498) $ (12,981) $ $ (131,600) Beginning Net Assets, July 1 $ 333,879 184,637 $ 330,381 $ $ 317,400 Ending Net Assets, June 30 (Projected) $ 330,381 333,879 $ 317,400 $ 185,800 $ City of Pacifica NPDES Stormwater Fund(16)
Statement of Revenue, Expenditures and Changes in
Net Assets
191
Actual Actual Amended Adopted
Budget Budget Budget Budget
20-21 21-22 22-23 23-24
Revenue
Taxes - $ - $- $ $ -
Intergovernmental - $ - $- $ $ -
Other Revenue - $ - $- $ $ -
Charges for Services 171,911 $ - $ 477,000 $ $ 477,000
Total Revenue 171,911 $ - $ 477,000 $ $ 477,000
Expenditures
Salaries & Benefits - $ - $- $ $ -
Contract Services 116,876 $ 645,236 $ 100,000 $ $ -
Material/Supplies/Maintenance 298 $ - $ 2,000 $ $ 2,100 Total Expenditures 117,173 $ 645,236 $ 102,000 $ $ 2,100 Excess revenue over
(under) expenditures 54,738 $ (645,236) $ 375,000 $ $ 474,900 Other financing sources (uses)
Transfers In - $ - $- $ $ -
De Transfers/Allocations Out - $ - $- $ $ -
Transfers Out - Debt Service - $ - $- $ $ -
Transfers Out - Capital (300,000) $ - $- $ $ -
Proceeds of Long-Term Debt - $ - $- $ $ -
Total Financing Sources (uses) (300,000) $ - $ - $ $ -
Excess revenue and other
sources over (under) expenditures
and other uses (245,262) $ (645,236) $ 375,000 $ $ 474,900 Beginning Net Assets, July 1 $ 175,047 420,309 $ (470,189) $ $ (95,189) Ending Net Assets, June 30 (Projected) $ (470,189) 175,047 $ (95,189) $ 379,711 $ City of Pacifica Planned Local Drainage Fund(19)
Statement of Revenue, Expenditures and Changes in
Net Assets
192
Actual Actual Amended Adopted
Budget Budget Budget Budget
20-21 21-22 22-23 23-24
Revenue
Taxes - $ - $- $ $ -
Intergovernmental - $ - $ 1,795,000 $ $ 2,500,000
Other Revenue - $ 1,500,000 $ - $ $ -
Charges for Services 110,349 $ 404,245 $ 26,000 $ $ 26,000 Total Revenue 110,349 $ 1,904,245 $ 1,821,000 $ $ 2,526,000 Expenditures
Salaries & Benefits 100 $ 508 $ - $ $ 197,000
Contract Services 1,386,597 $ 2,301,246 $ 5,064,000 $ $ 4,415,000 Material/Supplies/Maintenance - $ - $- $ $ -
Total Expenditures 1,386,696 $ 2,301,754 $ 5,064,000 $ $ 4,612,000 Excess revenue over
(under) expenditures (1,276,348) $ (397,509) $ (3,243,000) $ $ (2,086,000) Other financing sources (uses)
Transfers In 1,154,270 $ 3,820,000 $ 2,035,000 $ $ 1,865,000 De Transfers/Allocations Out (142,967) $ - $ - $ $ -
Transfers Out - Debt Service - $ - $- $ $ -
Transfers Out - Capital - $ - $- $ $ -
Proceeds of Long-Term Debt - $ - $- $ $ -
Total Financing Sources (uses) 1,011,303 $ 3,820,000 $ 2,035,000 $ $ 1,865,000 Excess revenue and other
sources over (under) expenditures
and other uses (265,045) $ 3,422,491 $ (1,208,000) $ $ (221,000) Beginning Net Assets, July 1 $ 3,300,471 3,565,516 $ 6,722,962 $ $ 5,514,962 Ending Net Assets, June 30 (Projected) $ 6,722,962 3,300,471 $ 5,514,962 $ 5,293,962 $ City of Pacifica General Capital Improvement Fund(22)
Statement of Revenue, Expenditures and Changes in
Net Assets
193
Actual Actual Amended Adopted
Budget Budget Budget Budget
20-21 21-22 22-23 23-24
Revenue
Taxes - $ - $- $ $ -
Intergovernmental - $ - $- $ $ -
Other Revenue - $ - $- $ $ -
Charges for Services 7,299 $ 6,250 $ 75,000 $ $ 75,000
Total Revenue 7,299 $ 6,250 $ 75,000 $ $ 75,000
Expenditures
Salaries & Benefits - $ - $- $ $ -
Contract Services - $ - $- $ $ -
Material/Supplies/Maintenance - $ - $- $ $ -
Total Expenditures - $ - $- $ $ -
Excess revenue over
(under) expenditures 7,299 $ 6,250 $ 75,000 $ $ 75,000
Other financing sources (uses)
Transfers In - $ - $- $ $ -
De Transfers/Allocations Out - $ - $- $ $ -
Transfers Out - Debt Service - $ - $- $ $ -
Transfers Out - Capital (50,000) $ - $- $ $ (280,000)
Proceeds of Long-Term Debt - $ - $- $ $ -
Total Financing Sources (uses) (50,000) $ - $ - $ $ (280,000) Excess revenue and other
sources over (under) expenditures
and other uses (42,701) $ 6,250 $ 75,000 $ $ (205,000)
Beginning Net Assets, July 1 $ 394,655 437,356 $ 400,905 $ $ 475,905 Ending Net Assets, June 30 (Projected) $ 400,905 394,655 $ 475,905 $ 270,905 $ City of Pacifica Frontierland Remediation(23)
Statement of Revenue, Expenditures and
Changes in Net Assets
194
Actual Actual Amended Adopted
Budget Budget Budget Budget
20-21 21-22 22-23 23-24
Revenue
Taxes - $ - $- $ $ -
Intergovernmental - $ - $- $ $ -
Other Revenue - $ - $- $ $ 1,665,250
Charges for Services 646 $ 791 $ - $ $ -
Total Revenue 646 $ 791 $ - $ $ 1,665,250
Expenditures
Salaries & Benefits - $ - $- $ $ -
Contract Services 22,249 $ - $- $ $ -
Material/Supplies/Maintenance - $ - $- $ $ -
Total Expenditures 22,249 $ - $ - $ $ -
Excess revenue over
(under) expenditures (21,603) $ 791 $ - $ $ 1,665,250
Other financing sources (uses)
Transfers In - $ - $- $ $ -
De Transfers/Allocations Out - $ - $- $ $ -
Transfers Out - Debt Service - $ - $- $ $ -
Transfers Out - Capital - $ - $- $ $ -
Proceeds of Long-Term Debt - $ - $- $ $ -
Total Financing Sources (uses) - $ - $- $ $ -
Excess revenue and other
sources over (under) expenditures
and other uses (21,603) $ 791 $ - $ $ 1,665,250
Beginning Net Assets, July 1 $ 243,223 264,826 $ 244,014 $ $ 244,014 Ending Net Assets, June 30 (Projected) $ 244,014 243,223 $ 244,014 $ 1,909,264 $ City of Pacifica Housing In-Lieu Fund(24)
Statement of Revenue, Expenditures and Changes in
Net Assets
195
Actual Actual Amended Adopted
Budget Budget Budget Budget
20-21 21-22 22-23 23-24
Revenue
Taxes - $ - $- $ $ -
Intergovernmental - $ - $- $ $ -
Other Revenue - $ - $- $ $ -
Charges for Services 304 $ - $- $ $ -
Total Revenue 304 $ - $ - $ $ -
Expenditures
Salaries & Benefits - $ - $- $ $ -
Contract Services - $ - $ 102,000 $ $ -
Material/Supplies/Maintenance - $ - $- $ $ -
Total Expenditures - $ - $ 102,000 $ $ -
Excess revenue over
(under) expenditures 304 $ - $ (102,000) $ $ -
Other financing sources (uses)
Transfers In - $ - $- $ $ -
De Transfers/Allocations Out - $ - $- $ $ -
Transfers Out - Debt Service - $ - $- $ $ -
Transfers Out - Capital - $ - $- $ $ -
Proceeds of Long-Term Debt - $ - $- $ $ -
Total Financing Sources (uses) - $ - $- $ $ -
Excess revenue and other
sources over (under) expenditures
and other uses 304 $ - $ (102,000) $ $ -
Beginning Net Assets, July 1 $ 116,142 115,838 $ 116,142 $ $ 14,142 Ending Net Assets, June 30 (Projected) $ 116,142 116,142 $ 14,142 $ 14,142 $ City of Pacifica Parking In-Lieu Fund(25)
Statement of Revenue, Expenditures and Changes in
Net Assets
196
Actual Actual Amended Adopted
Budget Budget Budget Budget
20-21 21-22 22-23 23-24
Revenue
Taxes - $ - $- $ $ -
Intergovernmental - $ - $- $ $ -
Other Revenue - $ - $- $ $ -
Charges for Services 134,441 $ 147,617 $ 120,000 $ $ 120,000 Total Revenue 134,441 $ 147,617 $ 120,000 $ $ 120,000
Expenditures
Salaries & Benefits - $ - $- $ $ -
Contract Services 22,102 $ 15,899 $ - $ $ -
Material/Supplies/Maintenance - $ - $- $ $ -
Total Expenditures 22,102 $ 15,899 $ - $ $ -
Excess revenue over
(under) expenditures 112,339 $ 131,718 $ 120,000 $ $ 120,000 Other financing sources (uses)
Transfers In - $ - $- $ $ -
De Transfers/Allocations Out - $ - $- $ $ -
Transfers Out - Debt Service - $ - $- $ $ -
Transfers Out - Capital (45,000) $ - $ (320,000) $ $ -
Proceeds of Long-Term Debt - $ - $- $ $ -
Total Financing Sources (uses) (45,000) $ - $ (320,000) $ $ - Excess revenue and other
sources over (under) expenditures
and other uses 67,339 $ 131,718 $ (200,000) $ $ 120,000 Beginning Net Assets, July 1 $481,770 549,109 $ 680,827 $ $ 480,827 Ending Net Assets, June 30 (Projected) $ 680,827 549,109 $ 480,827 $ 600,827 $ City of Pacifica Park In-Lieu Capital Improvement(26)
Statement of Revenue, Expenditures and Changes in
Net Assets
197
Actual Actual Amended Adopted
Budget Budget Budget Budget
20-21 21-22 22-23 23-24
Revenue
Taxes - $ - $- $ $ -
Intergovernmental - $ - $- $ $ -
Other Revenue - $ - $- $ $ -
Charges for Services 1,447 $ 892 $ - $ $ -
Total Revenue 1,447 $ 892 $ - $ $ -
Expenditures
Salaries & Benefits - $ - $- $ $ -
Contract Services 181,946 $ 39,441 $ 1,345,000 $ $ 5,100 Material/Supplies/Maintenance 203 $ 208 $ 200 $ $ 300
Total Expenditures 182,149 $ 39,649 $ 1,345,200 $ $ 5,400 Excess revenue over
(under) expenditures (180,702) $ (38,757) $ (1,345,200) $ $ (5,400) Other financing sources (uses)
Transfers In - $ - $ 300,000 $ $ -
De Transfers/Allocations Out - $ - $- $ $ -
Transfers Out - Debt Service - $ - $- $ $ -
Transfers Out - Capital - $ (325,000) $ (160,000) $ $ (130,000) Proceeds of Long-Term Debt - $ - $- $ $ -
Total Financing Sources (uses) - $ (325,000) $ 140,000 $ $ (130,000) Excess revenue and other
sources over (under) expenditures
and other uses (180,702) $ (363,757) $ (1,205,200) $ $ (135,400) Beginning Net Assets, July 1 $ 3,121,571 3,302,273 $ 2,757,814 $ $ 1,552,614 Ending Net Assets, June 30 (Projected) $ 2,757,814 3,121,571 $ 1,552,614 $ 1,417,214 $ City of Pacifica PB&R Roy Davies Trust(27)
Statement of Revenue, Expenditures and Changes in
Net Assets
198
Actual Actual Amended Adopted
Budget Budget Budget Budget
20-21 21-22 22-23 23-24
Revenue
Taxes - $ - $- $ $ -
Intergovernmental - $ - $- $ $ -
Other Revenue - $ - $- $ $ -
Charges for Services (9,845) $ 423 $ - $ $ -
Total Revenue (9,845) $ 423 $ - $ $ -
Expenditures
Salaries & Benefits - $ 4,201 $ 31,082 $ $ 27,483
Contract Services 26,953 $ 21,178 $ 55,100 $ $ 56,400
Material/Supplies/Maintenance 15,525 $ - $ 115,452 $ $ 116,700 Total Expenditures 42,478 $ 25,380 $ 201,634 $ $ 200,583 Excess revenue over
(under) expenditures (52,323) $ (24,957) $ (201,634) $ $ (200,583) Other financing sources (uses)
Transfers In - $ - $- $ $ -
De Transfers/Allocations Out - $ - $- $ $ -
Transfers Out - Debt Service - $ - $- $ $ -
Transfers Out - Capital - $ - $- $ $ -
Proceeds of Long-Term Debt - $ - $- $ $ -
Total Financing Sources (uses) - $ - $- $ $ -
Excess revenue and other
sources over (under) expenditures
and other uses (52,323) $ (24,957) $ (201,634) $ $ (200,583) Beginning Net Assets, July 1 $2,198,240 2,145,917 $ 2,120,960 $ $ 1,919,326 Ending Net Assets, June 30 (Projected) $ 2,120,960 2,145,917 $ 1,919,326 $ 1,718,743 $ City of Pacifica PB&R Special Revenue Fund(28)
Statement of Revenue, Expenditures and Changes in
Net Assets
199
Actual Actual Amended Adopted
Budget Budget Budget Budget
20-21 21-22 22-23 23-24
Revenue
Taxes - $ - $- $ $ -
Intergovernmental - $ - $ 34,000 $ $ 34,000
Other Revenue - $ - $- $ $ -
Charges for Services 280 $ - $- $ $ -
Total Revenue 280 $ - $ 34,000 $ $ 34,000
Expenditures
Salaries & Benefits - $ - $- $ $ -
Contract Services 488 $ 15,641 $ 34,000 $ $ 34,700
Material/Supplies/Maintenance - $ - $- $ $ -
Total Expenditures 488 $ 15,641 $ 34,000 $ $ 34,700
Excess revenue over
(under) expenditures (208) $ (15,641) $ - $ $ (700)
Other financing sources (uses)
Transfers In - $ 30,000 $ - $ $ -
De Transfers/Allocations Out - $ - $- $ $ -
Transfers Out - Debt Service - $ - $- $ $ -
Transfers Out - Capital - $ - $- $ $ -
Proceeds of Long-Term Debt - $ - $- $ $ -
Total Financing Sources (uses) - $ 30,000 $ - $ $ -
Excess revenue and other
sources over (under) expenditures
and other uses (208) $ 14,359 $ - $ $ (700)
Beginning Net Assets, July 1 $106,991 106,783 $ 121,142 $ $ 121,142 Ending Net Assets, June 30 (Projected) $ 121,142 106,783 $ 121,142 $ 120,442 $ City of Pacifica Pacifica Library Fund(31)
Statement of Revenue, Expenditures and Changes in
Net Assets
200
Actual Actual Amended Adopted
Budget Budget Budget Budget
20-21 21-22 22-23 23-24
Revenue
Taxes - $ - $ - $ $ -
Intergovernmental 319,187 $ 888 $ 581,000 $ $ -
Other Revenue 1,906,612 $ 1,990,993 $ 3,347,498 $ $ 1,665,250 Charges for Services 11,201 $ 146,216 $ - $ $ -
Total Revenue 2,237,000 $ 2,138,097 $ 3,928,498 $ $ 1,665,250 Expenditures
Salaries & Benefits 67,385 $ 10,831 $ - $ $ -
Contract Services 612,421 $ 550,464 $ 901,000 $ $ -
Material/Supplies/Maintenance 10,844 $ 2,317 $ - $ $ -
Total Expenditures 690,649 $ 563,612 $ 901,000 $ $ -
Excess revenue over
(under) expenditures 1,546,350 $ 1,574,485 $ 3,027,498 $ $ 1,665,250 Other financing sources (uses)
Transfers In - $ - $- $ $ -
De Transfers/Allocations Out - $ - $- $ $ -
Transfers Out - Debt Service - $ - $- $ $ -
Transfers Out - Capital - $ - $ (1,200,000) $ $ (1,455,000) Proceeds of Long-Term Debt - $ - $- $ $ -
Total Financing Sources (uses) - $ - $ (1,200,000) $ $ (1,455,000) Excess revenue and other
sources over (under) expenditures
and other uses 1,546,350 $ 1,574,485 $ 1,827,498 $ $ 210,250 Beginning Net Assets, July 1 $2,967,577 4,513,927 $ 6,088,413 $ $ 7,915,911 Ending Net Assets, June 30 (Projected) $ 6,088,413 4,513,927 $ 7,915,911 $ 8,126,161 $ City of Pacifica Disaster Accounting Fund(38)
Statement of Revenue, Expenditures and Changes in
Net Assets
201
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/^/Ed
Ed/KE>>z
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202

CITY OF PACIFICA
Internal Service Funds
203

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Internal Service Funds are used to account for the financing of goods or services provided by one department to other departments for the City on a cost-reimbursement basis. The six Internal Service Funds are: Fire Equipment Fund, Dental Plan SelfFunded Dental Plan, Workers Compensation Self-Insurance Fund, Liability SelfInsurance Fund, Motor Pool Operations Fund and Motor Pool Replacement Fund.

SELF-FUNDED DENTAL PLAN AND SELF-INSURANCE FUNDS (Fund
65, 66, 67) The Self-Funded Dental Plan Fund (65)
and Self Insurance Funds (66 and 67)
are unrestricted funds. City of Pacifica
established these funds to cover
Employee Dental Insurance, Workers'
Compensation, General Liability,
Property, and Automobile Liability
Insurance. Expenses are restricted to
payments of claims, the premium for
umbrella insurance, administration
costs, and expenditures relating to the
Safety Committee.

The City is a member of the Pooled Liability Assurance Network (PLAN) Joint Powers Authority for Liability and Property coverages.

The allocation methodology for this fund passes on all expenses to the funds and departments that incur the liabilities. The fund will maintain a reserve balance to mitigate potential future claims.
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Proactively reduce risk exposure and reduce liability, workplace injuries and insurance costs.
Maintain appropriate levels of insurance coverage.
Train staff on risk management operational best practices, safety in workplace and maintenance operations.
Mitigate potential risk and build contingent loss reserves.

MOTOR POOL OPERATIONS
$1' REPLACEMENT FUNDS
(Funds 71 & 72)
The Motor Pool Operations Fund (71) and
Replacement Fund (72) are unrestricted
funds. These funds support the day to day
operation and maintenance of city vehicles
205
and equipment. This fund pays for fuel costs, scheduled maintenance, repairs, body work, and other mechanical and electrical work on city vehicles and equipment.

Additionally, these funds pay for the purchase of replacement of vehicles and equipment. Money is collected from city departments assigned with vehicles and equipment to support this fund.
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Properly maintain City Vehicles
Provide timely replacement of City Vehicles
FIRE EQUIPMENT FUND (Fund 74)
The Fire Equipment Fund is an unrestricted fund. It
covers the cost of replacement of fire department small equipment needs. Revenue for this fund is derived from
internal service charges to City departments.

Goals and Objectives

Provide timely replacement of fire department small
equipment as necessary.
206
Actual Actual Amended Adopted
Budget Budget Budget Budget
20-21 21-22 22-23 23-24
Revenue
Taxes - $ - $- $ $ -
Intergovernmental - $ - $- $ $ -
Other Revenue - $ - $- $ $ -
Charges for Services 235,212 $ 229,496 $ 248,500 $ $ 248,500 Total Revenue 235,212 $ 229,496 $ 248,500 $ $ 248,500
Expenditures
Salaries & Benefits - $ - $- $ $ -
Contract Services 187,055 $ 186,996 $ 177,500 $ $ 181,100 Material/Supplies/Maintenance - $ - $- $ $ -
Total Expenditures 187,055 $ 186,996 $ 177,500 $ $ 181,100 Excess revenue over
(under) expenditures 48,157 $ 42,500 $ 71,000 $ $ 67,400 Other financing sources (uses)
Transfers In - $ - $- $ $ -
De Transfers/Allocations Out - $ - $- $ $ -
Debt Service - $ - $- $ $ -
Transfers Out - Capital - $ - $- $ $ -
Proceeds of Long-Term Debt - $ - $- $ $ -
Total Financing Sources (uses) - $ - $- $ $ -
Excess revenue and other
sources over (under) expenditures
and other uses 48,157 $ 42,500 $ 71,000 $ $ 67,400
Beginning Net Assets, July 1 $ 156,627 108,470 $ 199,127 $ $ 270,127 Ending Net Assets, June 30 (Projected) $ 199,127 156,627 $ 270,127 $ 337,527 $ City of Pacifica Self Funded Dental Plan(65)
Statement of Revenue, Expenditures and Changes in
Net Assets
207
Actual Actual Amended Adopted
Budget Budget Budget Budget
20-21 21-22 22-23 23-24
Revenue
Taxes - $ - $- $ $ -
Intergovernmental - $ - $- $ $ -
Other Revenue - $ - $- $ $ -
Charges for Services 1,029,678 $ 1,064,700 $ 1,100,000 $ $ 1,100,000 Total Revenue 1,029,678 $ 1,064,700 $ 1,100,000 $ $ 1,100,000 Expenditures
Salaries & Benefits - $ - $ 25,000 $ $ 13,800
Contract Services 9,414 $ 65,074 $ 40,000 $ $ 40,800
Material/Supplies/Maintenance 1,295,401 $ 959,229 $ 1,035,000 $ $ 1,045,400 Total Expenditures 1,304,815 $ 1,024,303 $ 1,100,000 $ $ 1,100,000 Excess revenue over
(under) expenditures (275,137) $ 40,397 $ - $ $ -
Other financing sources (uses)
Transfers In - $ - $- $ $ -
De Transfers/Allocations Out - $ (285,000) $- $ $ -
Debt Service - $ - $- $ $ -
Transfers Out - Capital - $ - $- $ $ -
Proceeds of Long-Term Debt - $ - $- $ $ -
Total Financing Sources (uses) - $ (285,000) $ - $ $ -
Excess revenue and other
sources over (under) expenditures
and other uses (275,137) $ (244,603) $ - $ $ -
Beginning Net Assets, July 1 $ 811,522 1,086,659 $ 566,919 $ $ 566,919 Ending Net Assets, June 30 (Projected) $ 566,919 811,522 $ 566,919 $ 566,919 $ City of Pacifica Self-Insurance Fund W/C(66)
Statement of Revenue, Expenditures and Changes in
Net Assets
208
Actual Actual Amended Adopted
Budget Budget Budget Budget
20-21 21-22 22-23 23-24
Revenue
Taxes - $ - $- $ $ -
Intergovernmental - $ - $- $ $ -
Other Revenue - $ - $- $ $ -
Charges for Services 14,825 $ - $- $ $ -
Total Revenue 14,825 $ - $ - $ $ -
Expenditures
Salaries & Benefits - $ 1,251 $ 19,206 $ $ 67,300
Contract Services 241,955 $ 465,702 $ 525,000 $ $ 2,313,000 Material/Supplies/Maintenance - $ - $- $ $ -
Total Expenditures 241,955 $ 466,953 $ 544,206 $ $ 2,380,300 Excess revenue over
(under) expenditures (227,130) $ (466,953) $ (544,206) $ $ (2,380,300) Other financing sources (uses)
Transfers In 139,727 $ 417,000 $ 550,000 $ $ 2,030,300
De Transfers/Allocations Out - $ - $- $ $ -
Debt Service - $ - $- $ $ -
Transfers Out - Capital - $ - $- $ $ -
Proceeds of Long-Term Debt - $ - $- $ $ -
Total Financing Sources (uses) 139,727 $ 417,000 $ 550,000 $ $ 2,030,300 Excess revenue and other
sources over (under) expenditures
and other uses (87,403) $ (49,953) $ 5,794 $ $ (350,000) Beginning Net Assets, July 1 $ 765,240 852,643 $ 715,287 $ $ 721,081 Ending Net Assets, June 30 (Projected) $ 715,287 765,240 $ 721,081 $ 371,080 $ City of Pacifica Self-Insurance Fund W/C(67)
Statement of Revenue, Expenditures and Changes in
Net Assets
209
Actual Actual Amended Adopted
Budget Budget Budget Budget
20-21 21-22 22-23 23-24
Revenue
Taxes - $ - $- $ $ -
Intergovernmental - $ - $ - $ $ -
Other Revenue - $ - $ - $ $ -
Charges for Services 966,871 $ 1,203,909 $ 1,200,000 $ $ 1,200,000 Total Revenue 966,871 $ 1,203,909 $ 1,200,000 $ $ 1,200,000 Expenditures
Salaries & Benefits 443,967 $ 595,323 $ 611,723 $ $ 617,912 Contract Services 6,100 $ 48,224 $ 81,000 $ $ 82,800
Material/Supplies/Maintenance 473,452 $ 554,566 $ 484,400 $ $ 490,000 Total Expenditures 923,519 $ 1,198,112 $ 1,177,123 $ $ 1,190,712 Excess revenue over
(under) expenditures 43,352 $ 5,797 $ 22,877 $ $ 9,288
Other financing sources (uses)
Transfers In - $ 306,300 $ - $ $ -
De Transfers/Allocations Out - $ - $- $ $ -
Debt Service 51 $ (3,939) $ - $ $ -
Transfers Out - Capital - $ - $- $ $ -
Proceeds of Long-Term Debt - $ - $- $ $ -
Total Financing Sources (uses) 51 $ 302,361 $ - $ $ -
Excess revenue and other
sources over (under) expenditures
and other uses 43,403 $ 308,158 $ 22,877 $ $ 9,288
Beginning Net Assets, July 1 $ (81,331) (124,734) $ 226,827 $ $ 249,704 Ending Net Assets, June 30 (Projected) $ 226,827 (81,331) $ 249,704 $ 258,992 $ City of Pacifica Motor Pool Operations Fund(71)
Statement of Revenue, Expenditures and Changes in
Net Assets
210
Actual Actual Amended Adopted
Budget Budget Budget Budget
20-21 21-22 22-23 23-24
Revenue
Taxes - $ - $- $ $ -
Intergovernmental - $ - $- $ $ -
Other Revenue - $ - $- $ $ -
Charges for Services 31,728 $ 24,491 $ 100,000 $ $ 25,000 Total Revenue 31,728 $ 24,491 $ 100,000 $ $ 25,000
Expenditures
Salaries & Benefits - $ - $- $ $ -
Contract Services - $ - $- $ $ -
Material/Supplies/Maintenance 489,517 $ 747,537 $ 2,004,660 $ $ 570,000 Total Expenditures 489,517 $ 747,537 $ 2,004,660 $ $ 570,000 Excess revenue over
(under) expenditures (457,789) $ (723,046) $ (1,904,660) $ $ (545,000) Other financing sources (uses)
Transfers In - $ - $ 600,000 $ $ 100,000
De Transfers/Allocations Out - $ (306,300) $- $ $ -
Debt Service - $ - $- $ $ -
Transfers Out - Capital - $ - $- $ $ -
Proceeds of Long-Term Debt - $ - $- $ $ -
Total Financing Sources (uses) - $ (306,300) $ 600,000 $ $ 100,000 Excess revenue and other
sources over (under) expenditures
and other uses (457,789) $ (1,029,346) $ (1,304,660) $ $ (445,000) Beginning Net Assets, July 1 $ 3,046,100 3,503,889 $ 2,016,754 $ $ 712,094 Ending Net Assets, June 30 (Projected) $ 2,016,754 3,046,100 $ 712,094 $ 267,094 $ City of Pacifica Motor Pool Replacement Fund(72)
Statement of Revenue, Expenditures and Changes in Net
Assets
211
Actual Actual Amended Adopted
Budget Budget Budget Budget
20-21 21-22 22-23 23-24
Revenue
Taxes - $ - $- $ $ -
Intergovernmental - $ - $- $ $ -
Other Revenue - $ - $- $ $ -
Charges for Services - $ - $- $ $ -
Total Revenue - $ - $- $ $ -
Expenditures
Salaries & Benefits - $ - $- $ $ -
Contract Services - $ - $- $ $ -
Material/Supplies/Maintenance - $ - $- $ $ 399,378
Total Expenditures - $ - $- $ $ 399,378
Excess revenue over
(under) expenditures - $ - $- $ $ (399,378)
Other financing sources (uses)
Transfers In - $ 13,932 $ 133,300 $ $ 282,300
De Transfers/Allocations Out - $ - $- $ $ -
Debt Service - $ - $- $ $ -
Transfers Out - Capital - $ - $- $ $ -
Proceeds of Long-Term Debt - $ - $- $ $ -
Total Financing Sources (uses) - $ 13,932 $ 133,300 $ $ 282,300 Excess revenue and other
sources over (under) expenditures
and other uses - $ 13,932 $ 133,300 $ $ (117,078)
Beginning Net Assets, July 1 $ - - $ 13,932 $ $ 147,232 Ending Net Assets, June 30 (Projected) $ 13,932 - $ 147,232 $ 30,154 $ City of Pacifica Fire Equipment Fund(74)
Statement of Revenue, Expenditures and
Changes in Net Assets
212

CITY OF PACIFICA
Debt Service Funds
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DEBT SERVICE FUND (FUND 40)
The Debt Service Fund is a restricted fund. This fund is used to account for the payment of principal and interest on general long-term debt of the City. This fund does not include any of the enterprise or internal service long-term debt, which are accounted for in the enterprise funds directly. This Debt Service Fund is also used to maintain cash reserves as required under debt covenants. A full description of the debt is located in the supplemental information section of this budget book. 215
Actual Actual Amended Adopted
Budget Budget Budget Budget
20-21 21-22 22-23 23-24
Revenue
Taxes - $ - $- $ $ -
Intergovernmental - $ - $ - $ $ -
Other Revenue - $ - $ - $ $ -
Charges for Services 261,139 $ 1,091,249 $ 7,000 $ $ 500 Total Revenue 261,139 $ 1,091,249 $ 7,000 $ $ 500
Expenditures
Salaries & Benefits - $ - $- $ $ -
Contract Services - $ - $- $ $ -
Material/Supplies/Maintenance - $ - $ - $ $ -
Debt Service 1,551,851 $ 2,543,206 $ 2,900,800 $ $ 2,499,800 Total Expenditures 1,551,851 $ 2,543,206 $ 2,900,800 $ $ 2,499,800 Excess revenue over
(under) expenditures (1,290,712) $ (1,451,957) $ (2,893,800) $ $ (2,499,300) Other financing sources (uses)
Transfers In 1,284,817 $ 2,541,940 $ 2,893,800 $ $ 2,499,300 De Transfers/Allocations Out - $ - $- $ $ -
Transfers Out - Debt Service - $ - $- $ $ -
Transfers Out - Capital - $ - $- $ $ -
Proceeds of Long-Term Debt - $ 4,000,000 $ - $ $ -
Total Financing Sources (uses) 1,284,817 $ 6,541,940 $ 2,893,800 $ $ 2,499,300 Excess revenue and other
sources over (under) expenditures
and other uses (5,895) $ 5,089,983 $ - $ $ -
Beginning Net Assets, July 1 $233,296 227,401 $ 5,317,384 $ $ 5,317,384 Ending Net Assets, June 30 (Projected) $ 5,317,384 227,401 $ 5,317,384 $ 5,317,384 $ City of Pacifica Debt Service Fund(40)
Statement of Revenue, Expenditures and Changes in
Net Assets
216

CITY OF PACIFICA
Personnel Summaries
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218
Employee Compensation and Benefits Summary
The Administrative Services Department is responsible for initiating recruitments and providing employment services to all City departments and employees, and for implementing Federal, State and court mandates and requirements related to employment.

These services include recruitment and selection of qualified employees, administration of the City’s benefit programs, administration of workers’ compensation programs, maintenance of the City’s classification and salary structure, coordination of Citywide training and development for employees, administration for various Memoranda of Understanding (MOU) between the City and employee unions, and problem solving and employee assistance activities.

The Administrative Services Department is also responsible for the labor negotiation process and employee relations. The Department arranges legally required training for employees, such as Anti-Harassment/Discrimination, Reasonable Suspicion Training, and Conflict Resolution, as well as many other training seminars throughout the year. The Department also maintains all personnel files and records, including the employee performance evaluation records.

The City is in the process of negotiating with the following eight (8) bargaining units listed below. All bargaining agreements will expire on June 30, 2023. Any changes to MOU provisions are performed through the negotiations process and are approved by the Council separately from the budget process.

Unrepresented Employee Group 07/01/21 – 06/30/23
Fire Battalion Chiefs, IAFF Local 2400 07/01/21 – 06/30/23 Fire Fighters, IAFF Local 2400 07/01/21 – 06/30/23
Management Unit, Teamsters local 350 07/01/21 – 06/30/23 Miscellaneous Employees, Teamsters Local 856 07/01/21 – 06/30/23 Pacifica Police Officers Association 07/01/21 – 06/30/23 Police Management (PPMA) & Supervisors (PPSA) 07/01/21 – 06/30/23 Wastewater Treatment Plant, Teamsters Local 856 07/01/21 – 06/30/23 The Compensation Plan for authorized positions in the unit consists of job title classifications/job codes, and monthly salary ranges.

The City participates in the CalPERS program and offers a variety of retirement and health benefit programs and services to employees. Listed below are examples of these benefits:

MEDICAL / VISION / DENTAL – Employees can choose between three HMO; and three PPO PERS Platinum, Gold, and PORAC PPO Health Plans offered by the City at three levels: for employee only; for employee plus dependent; and for family coverage. The City pays monthly contributions toward the premium for employee and dependent medical coverage for employees working 20 hours or more per week. The City also pays for employee dental and vision insurance plans.

ADMINISTRATIVE LEAVE – Management and exempt employees receive administrative leave per fiscal year as ranging from 60 to 96 hours per year. 219
EMPLOYEE ASSISTANCE PROGRAM – The City provides an employee assistance program for employees and their dependents.

VACATION LEAVE – Employees accrue between 11 and 27 days of vacation per year depending upon their length of service. Vacation accrual is capped at a maximum of two times the annual accrual rate.

SICK LEAVE – Employees accrue 12 days per year of sick leave with not capped HOLIDAYS – There are 13 paid holidays per year, two of which are floating holiday.

LIFE INSURANCE/ACCIDENTAL DEATH & DISMEMBERMENT – The City pays basic life insurance and accidental death, and dismemberment insurance ranging from $30,000 to $200,000 depending on the labor group.

LONG TERM DISABILITY/WORKERS’ COMPENSATION INSURANCE – The City provides workers’ compensation, and long-term disability insurance for employees 60 days after the incident date.

RETIREMENT – The City is part of the Public Employee’s Retirement System (PERS) and has two tiers of retirement benefits. The employee contributions for each employee group are as follows:

Misc. Classic Members 2.5% @ 55 – 8%
Misc. PEPRA Members 2% @ 62 – 7.25%
Safety – Fire / Police Classic Members 3% @ 50 – 9%
Safety – Fire / Police PEPRA Members 2% @ 50 – 2.7% @ 57 - 135 CalPERS Classic Members are those who were hired before 2013. CalPERS PEPRA Members are those who were hired after 2013.

EDUCATION INCENTIVE – Employees qualify for tuition reimbursement of eligible costs for job-related educational classes up to $2,000 per year depending on a labor group:

DEFERRED COMPENSATION – Voluntary participation in Mission Square, Nationwide, or CalPERS 457 deferred compensation plans is available. 220
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ƐƐŝƐƚĂŶƚŝƚǇDĂŶĂŐĞƌͬĚŵ͘^ǀƐŝƌ͘;
dͬ,ͿΎ ϭϱ͕ϵϭϳ ͲͲͲ ͲͲͲ ͲͲͲ ϭϴ͕Ϯϯϴ
ŝƚǇůĞƌŬ ϵ͕ϬϬϲ ͲͲͲ ͲͲͲ ͲͲͲ ϭϬ͕ϯϱϳ
ĞƉƵƚǇŝƌĞĐƚŽƌŽĨWƵďůŝĐtŽƌŬƐͲ&ŝĞůĚ^ǀƐΘ
ŶŐ ϭϯ͕ϰϳϲ ͲͲͲ ͲͲͲ ͲͲͲ ϭϱ͕ϴϬϵ
ĞƉƵƚǇŝƌĞĐƚŽƌŽĨWƵďůŝĐtŽƌŬƐͲtĂƐƚĞǁĂƚĞƌ ϭϯ͕Ϭϴϯ ͲͲͲ ͲͲͲ ͲͲͲ ϭϱ͕ϯϰϴ ĞƉƵƚǇŝƌĞĐƚŽƌŽĨ&ŝŶĂŶĐĞ ϭϮ͕ϮϮϬ ͲͲͲ ͲͲͲ ͲͲͲ ϭϰ͕ϲϯϯ
WĂƌŬƐ͕ĞĂĐŚĞƐΘZĞĐƌĞĂƚŝŽŶŝƌĞĐƚŽƌ;
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ŝƌĞĐƚŽƌŽĨWůĂŶŶŝŶŐͬŝƚǇWůĂŶŶĞƌ;
dͬ,ͿΎ ϭϱ͕ϬϰϮ ͲͲͲ ͲͲͲ ͲͲͲ ϭϳ͕ϮϬϰ
ŝƌĞĐƚŽƌŽĨWƵďůŝĐtŽƌŬƐ;
dͬ,ͿΎ ϭϲ͕ϲϭϮ ͲͲͲ ͲͲͲ ͲͲͲ ϭϵ͕ϭϬϰ

ĐŽŶŽŵŝĐĞǀĞůŽƉŵĞŶƚDĂŶĂŐĞƌ ϭϬ͕ϳϮϵ ͲͲͲ ͲͲͲ ͲͲͲ ϭϮ͕ϯϯϳ
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^ĞŶŝŽƌĐĐŽƵŶƚĂŶƚͲ>ŝŵŝƚĞĚdĞƌŵ;ϮǇƌƐͿ ϴ͕ϵϮϱ ͲͲͲ ͲͲͲ ͲͲͲ ϭϭ͕ϭϯϭ ^ĂĨĞƚǇDĂŶĂŐĞŵĞŶƚ
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tĞĞŬ
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ǆĞŵƉƚͲŽŶĨŝĚĞŶƚŝĂů
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ǆĞĐƵƚŝǀĞƐƐŝƐƚĂŶƚƚŽƚŚĞŝƚǇDĂŶĂŐĞƌ ϲ͕ϴϬϬ ͲͲͲ ͲͲͲ ͲͲͲ ϴ͕ϰϯϬ ĞƉƵƚǇŝƚǇůĞƌŬ ϲ͕ϴϳϵ ͲͲͲ ͲͲͲ ͲͲͲ ϴ͕ϱϮϵ
&ŝŶĂŶĐŝĂůŶĂůǇƐƚ/ ϴ͕Ϯϳϱ ͲͲͲ ͲͲͲ ͲͲͲ ϵ͕Ϯϲϴ
&ŝŶĂŶĐŝĂůŶĂůǇƐƚ// ϵ͕Ϯϲϵ ͲͲͲ ͲͲͲ ͲͲͲ ϭϬ͕ϰϯϭ
,ƵŵĂŶZĞƐŽƵƌĐĞƐŶĂůǇƐƚ ϳ͕ϲϳϮ ͲͲͲ ͲͲͲ ͲͲͲ ϵ͕ϰϬϴ
dĞĂŵƐƚĞƌƐDŝƐĐĞůůĂŶĞŽƵƐ>ŽĐĂůϴϱϲ
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ĐĐŽƵŶƚdĞĐŚŶŝĐŝĂŶ// ϲ͕Ϭϰϯ ͲͲͲ ͲͲͲ ͲͲͲ ϲ͕ϱϬϵ ϯϳ͘ϱ
ĐĐŽƵŶƚdĞĐŚŶŝĐŝĂŶ/// ϲ͕ϲϳϯ ͲͲͲ ͲͲͲ ͲͲͲ ϳ͕ϭϴϲ ϯϳ͘ϱ
ĐĐŽƵŶƚĂŶƚ ϳ͕ϰϲϲ ͲͲͲ ͲͲͲ ͲͲͲ ϵ͕Ϭϲϰ ϰϬ͘Ϭ
ĚŵŝŶŝƐƚƌĂƚŝǀĞƐƐŝƐƚĂŶƚ ϱ͕Ϭϵϲ ͲͲͲ ͲͲͲ ͲͲͲ ϲ͕ϬϱϮ ϯϳ͘ϱ ĚŵŝŶŝƐƚƌĂƚŝǀĞůĞƌŬ/ ϰ͕ϮϮϯ ͲͲͲ ͲͲͲ ͲͲͲ ϱ͕Ϭϭϭ ϯϳ͘ϱ
ĚŵŝŶŝƐƚƌĂƚŝǀĞůĞƌŬ// ϰ͕ϱϴϵ ͲͲͲ ͲͲͲ ͲͲͲ ϱ͕ϱϰϬ ϯϳ͘ϱ
ĚŵŝŶŝƐƚƌĂƚŝǀĞůĞƌŬ//;ϯϬŚŽƵƌƐƉĞƌǁĞĞŬͿ ϯ͕ϲϳϰ ͲͲͲ ͲͲͲ ͲͲͲ ϰ͕ϰϯϭ ϯϬ͘Ϭ ƐƐŝƐƚĂŶƚŝǀŝů
ŶŐŝŶĞĞƌ ϳ͕Ϭϯϭ ͲͲͲ ͲͲͲ ͲͲͲ ϵ͕ϱϲϯ ϰϬ͘Ϭ
ƐƐŝƐƚĂŶƚWůĂŶŶĞƌͲ>ŝŵŝƚĞĚdĞƌŵ;ϮǇƌƐͿ ϳ͕ϯϮϲ ͲͲͲ ͲͲͲ ͲͲͲ ϴ͕ϴϱϳ ϰϬ͘Ϭ ƵŝůĚŝŶŐDĂŝŶƚĞŶĂŶĐĞ^ƉĞĐŝĂůŝƐƚ ϲ͕Ϭϵϯ ͲͲͲ ͲͲͲ ͲͲͲ ϳ͕Ϯϯϳ ϰϬ͘Ϭ ŚŝůĚĂƌĞƐƐŝƐƚĂŶƚ^ƵƉĞƌǀŝƐŽƌ ϲ͕ϬϳϮ ͲͲͲ ͲͲͲ ͲͲͲ ϳ͕Ϯϭϯ ϰϬ͘Ϭ ŚŝůĚĂƌĞ^ŝƚĞŽŽƌĚŝŶĂƚŽƌ ϱ͕ϲϰϴ ͲͲͲ ͲͲͲ ͲͲͲ ϲ͕ϳϬϵ ϰϬ͘Ϭ ŚŝůĚĂƌĞdĞĂĐŚĞƌ/ ϯ͕ϭϯϬ ͲͲͲ ͲͲͲ ͲͲͲ ϯ͕ϳϯϴ ϰϬ͘Ϭ
ŚŝůĚĂƌĞdĞĂĐŚĞƌ// ϯ͕ϳϱϲ ͲͲͲ ͲͲͲ ͲͲͲ ϰ͕ϯϲϭ ϰϬ͘Ϭ
ŚŝůĚĂƌĞdĞĂĐŚĞƌ///;>ĞĂĚͿ ϰ͕ϭϵϰ ͲͲͲ ͲͲͲ ͲͲͲ ϱ͕Ϭϳϲ ϰϬ͘Ϭ ŚŝůĚĂƌĞdĞĐŚŶŝĐŝĂŶ ϰ͕ϱϭϬ ͲͲͲ ͲͲͲ ͲͲͲ ϱ͕ϯϴϯ ϯϳ͘ϱ
ŽĚĞ
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ŽŵŵƵŶŝƚǇ^ĞƌǀŝĐĞKĨĨŝĐĞƌ ϱ͕ϰϯϭ ͲͲͲ ͲͲͲ ͲͲͲ ϲ͕ϰϲϮ ϰϬ͘Ϭ ŽŵŵƵŶŝƚǇ^ĞƌǀŝĐĞƐŽŽƌĚŝŶĂƚŽƌ ϱ͕ϱϮϲ ͲͲͲ ͲͲͲ ͲͲͲ ϲ͕ϱϳϵ ϰϬ͘Ϭ

ƋƵŝƉŵĞŶƚKƉĞƌĂƚŽƌ ϱ͕ϳϰϭ ͲͲͲ ͲͲͲ ͲͲͲ ϲ͕ϳϳϵ ϰϬ͘Ϭ

ǀŝĚĞŶĐĞdĞĐŚŶŝĐŝĂŶ// ϲ͕ϲϵϮ ͲͲͲ ͲͲͲ ͲͲͲ ϳ͕ϵϰϮ ϰϬ͘Ϭ
&ŽŽĚ^ĞƌǀŝĐĞƐŽŽƌĚŝŶĂƚŽƌ ϱ͕Ϭϰϱ ͲͲͲ ͲͲͲ ͲͲͲ ϲ͕ϰϯϬ ϰϬ͘Ϭ /ŶĨŽƌŵĂƚŝŽŶ^ǇƐƚĞŵĂŶĚdĞĐŚŶŽůŽŐǇŶĂůǇƐƚ ϴ͕ϲϬϱ ͲͲͲ ͲͲͲ ͲͲͲ ϭϬ͕Ϯϱϵ ϰϬ͘Ϭ DĂŝŶƚĞŶĂŶĐĞtŽƌŬĞƌ/ ϱ͕ϮϬϱ ͲͲͲ ͲͲͲ ͲͲͲ ϲ͕Ϯϴϯ ϰϬ͘Ϭ
DĂŝŶƚĞŶĂŶĐĞtŽƌŬĞƌ// ϱ͕ϱϰϳ ͲͲͲ ͲͲͲ ͲͲͲ ϲ͕ϲϬϲ ϰϬ͘Ϭ
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WŽůŝĐĞZĞĐŽƌĚƐůĞƌŬ ϰ͕ϴϲϳ ͲͲͲ ͲͲͲ ͲͲͲ ϱ͕ϵϬϯ ϯϳ͘ϱ
WŽůŝĐĞZĞĐŽƌĚƐ^ƵƉĞƌǀŝƐŽƌ ϳ͕ϲϭϴ ͲͲͲ ͲͲͲ ͲͲͲ ϵ͕Ϯϯϲ ϯϳ͘ϱ WƌŽũĞĐƚŽŽƌĚŝŶĂƚŽƌ ϲ͕ϭϮϲ ͲͲͲ ͲͲͲ ͲͲͲ ϳ͕Ϭϱϴ ϰϬ͘Ϭ
WƌŽƉĞƌƚǇůĞƌŬ Ϯ͕ϯϯϭ ͲͲͲ ͲͲͲ ͲͲͲ Ϯ͕ϳϴϯ ϮϬ͘Ϭ
WƵďůŝĐtŽƌŬƐ^ƵƉĞƌǀŝƐŽƌ;^ƚƌĞĞƚƐ͕WĂƌŬƐŽƌDŽƚŽƌWŽŽůͿ ϳ͕ϱϭϴ ͲͲͲ ͲͲͲ ͲͲͲ ϵ͕ϱϱϲ ϰϬ͘Ϭ ZĂŶŐĞƌ/ ϱ͕ϰϭϲ ͲͲͲ ͲͲͲ ͲͲͲ ϲ͕ϰϱϴ ϰϬ͘Ϭ
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ZĞĐƌĞĂƚŝŽŶ^ƉĞĐŝĂůŝƐƚ ϰ͕ϱϲϬ ͲͲͲ ͲͲͲ ͲͲͲ ϱ͕ϰϮϱ ϰϬ͘Ϭ
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^ĞŶŝŽƌ^ĞƌǀŝĐĞƐWƌŽŐƌĂŵŽŽƌĚŝŶĂƚŽƌ ϱ͕ϳϭϲ ͲͲͲ ͲͲͲ ͲͲͲ ϲ͕ϴϯϮ ϰϬ͘Ϭ dƌĂŶƐƉŽƌƚĂƚŝŽŶ^ƉĞĐŝĂůŝƐƚ ϱ͕ϬϱϬ ͲͲͲ ͲͲͲ ͲͲͲ ϲ͕ϭϯϳ ϰϬ͘Ϭ dĞĂŵƐƚĞƌƐDĂŶĂŐĞŵĞŶƚ>ŽĐĂůϯϱϬͲDŝƐĐ
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ŶŐŝŶĞĞƌŝŶŐDĂŶĂŐĞƌ ϭϭ͕Ϭϳϴ ͲͲͲ ͲͲͲ ͲͲͲ ϭϮ͕ϵϵϲ
&ŝĞůĚ^ĞƌǀŝĐĞƐDĂŶĂŐĞƌ ϭϭ͕ϰϱϱ ͲͲͲ ͲͲͲ ͲͲͲ ϭϯ͕ϭϳϯ
&ŽŽĚͬ^ĞŶŝŽƌ^ĞƌǀŝĐĞƐ^ƵƉĞƌǀŝƐŽƌ ϳ͕ϳϰϳ ͲͲͲ ͲͲͲ ͲͲͲ ϴ͕ϵϭϬ /ŶĨŽƌŵĂƚŝŽŶ^ǇƐƚĞŵƐĂŶĚdĞĐŚŶŽůŽŐǇDĂŶĂŐĞƌ ϭϬ͕ϲϬϴ ͲͲͲ ͲͲͲ ͲͲͲ ϭϯ͕ϭϱϰ DĂŶĂŐĞŵĞŶƚŶĂůǇƐƚͲ>ŝŵŝƚĞĚdĞƌŵ;ϭͲǇƌͿ ϴ͕Ϯϳϱ ͲͲͲ ͲͲͲ ͲͲͲ ϭϬ͕ϰϯϭ WƌŽũĞĐƚDĂŶĂŐĞƌ ϭϬ͕ϯϬϬ ͲͲͲ ͲͲͲ ͲͲͲ ϭϮ͕Ϭϴϯ
WƵďůŝĐtŽƌŬƐ^ƵƉĞƌŝŶƚĞŶĚĞŶƚ ϵ͕ϯϮϮ ͲͲͲ ͲͲͲ ͲͲͲ ϭϭ͕Ϯϱϲ
ZĞĐƌĞĂƚŝŽŶDĂŶĂŐĞƌ ϵ͕ϲϴϰ ͲͲͲ ͲͲͲ ͲͲͲ ϭϭ͕ϭϯϳ
ZĞĐƌĞĂƚŝŽŶ^ƵƉĞƌǀŝƐŽƌ ϳ͕ϳϰϳ ͲͲͲ ͲͲͲ ͲͲͲ ϴ͕ϵϭϬ
^ĞŶŝŽƌŝǀŝů
ŶŐŝŶĞĞƌ ϭϬ͕ϯϬϬ ͲͲͲ ͲͲͲ ͲͲͲ ϭϮ͕Ϭϴϯ
^ĞŶŝŽƌWůĂŶŶĞƌ ϴ͕ϵϴϬ ͲͲͲ ͲͲͲ ͲͲͲ ϭϬ͕ϱϴϴ
ttdWƐƐŝƐƚĂŶƚ^ƵƉĞƌŝŶƚĞŶĚĞŶƚʹDĂŝŶƚĞŶĂŶĐĞ ϭϬ͕ϯϬϬ ͲͲͲ ͲͲͲ ͲͲͲ ϭϮ͕Ϭϴϯ ttdWƐƐŝƐƚĂŶƚ^ƵƉĞƌŝŶƚĞŶĚĞŶƚͲKƉĞƌĂƚŝŽŶƐ ϭϬ͕ϯϬϬ ͲͲͲ ͲͲͲ ͲͲͲ ϭϮ͕Ϭϴϯ ttdWŽůůĞĐƚŝŽŶƐ^ǇƐƚĞŵDĂŶĂŐĞƌ ϭϭ͕Ϭϳϴ ͲͲͲ ͲͲͲ ͲͲͲ ϭϮ͕ϵϵϲ ttdWWůĂŶƚDĂŶĂŐĞƌ ϭϭ͕Ϭϳϴ ͲͲͲ ͲͲͲ ͲͲͲ ϭϮ͕ϵϵϲ
dĞĂŵƐƚĞƌƐDĂŶĂŐĞŵĞŶƚ>ŽĐĂůϯϱϬͲWƵďůŝĐ^ĂĨĞƚǇ
,ŽƵƌƐͬ
tĞĞŬ
ĞƉƵƚǇ&ŝƌĞŚŝĞĨ ϭϳ͕ϯϮϳ ͲͲͲ ͲͲͲ ͲͲͲ ϭϴ͕ϭϯϲ
WĂƌĂŵĞĚŝĐŽŽƌĚŝŶĂƚŽƌ ϭϭ͕ϲϬϭ ͲͲͲ ͲͲͲ ͲͲͲ ϭϲ͕ϲϰϳ
ttdWdĞĂŵƐƚĞƌƐ>ŽĐĂůϴϱϲ
,ŽƵƌƐͬtĞĞŬ
>ĂďŽƌĂƚŽƌǇdĞĐŚŶŝĐŝĂŶͲEŽĞƌƚŝĨŝĐĂƚŝŽŶ;ďĂƐĞͿ ϱ͕ϳϳϲ ͲͲͲ ͲͲͲ ͲͲͲ ϳ͕Ϯϰϭ ϰϬ͘Ϭ >ĂďŽƌĂƚŽƌǇdĞĐŚŶŝĐŝĂŶͲ'ƌĂĚĞ//ĞƌƚϰйĂďŽǀĞďĂƐĞ ϲ͕ϬϬϳ ͲͲͲ ͲͲͲ ͲͲͲ ϳ͕ϱϯϭ ϰϬ͘Ϭ >ĂďŽƌĂƚŽƌǇdĞĐŚŶŝĐŝĂŶͲ'ƌĂĚĞ///ĞƌƚϭϭйĂďŽǀĞďĂƐĞ ϲ͕ϰϭϮ ͲͲͲ ͲͲͲ ͲͲͲ ϴ͕Ϭϯϴ ϰϬ͘Ϭ >ĂďŽƌĂƚŽƌǇdĞĐŚŶŝĐŝĂŶͲ'ƌĂĚĞ/sĞƌƚϭϵйĂďŽǀĞďĂƐĞ ϲ͕ϴϳϰ ͲͲͲ ͲͲͲ ͲͲͲ ϴ͕ϲϭϳ ϰϬ͘Ϭ >ĂďŽƌĂƚŽƌǇdĞĐŚŶŝĐŝĂŶͲ'ƌĂĚĞsĞƌƚϮϵйĂďŽǀĞďĂƐĞ ϳ͕ϰϱϭ ͲͲͲ ͲͲͲ ͲͲͲ ϵ͕ϯϰϭ ϰϬ͘Ϭ

ůĞĐƚƌŝĐĂů/ŶƐƚƌƵŵĞŶƚĂƚŝŽŶdĞĐŚ/ͲEŽĐĞƌƚ͘;ďĂƐĞͿ ϱ͕ϳϳϲ ͲͲͲ ͲͲͲ ͲͲͲ ϳ͕Ϯϰϭ ϰϬ͘Ϭ

ůĞĐƚƌŝĐĂů/ŶƐƚƌƵŵĞŶƚĂƚŝŽŶdĞĐŚ/Ͳ'ƌĂĚĞ//ĞƌƚϰйĂďŽǀĞďĂƐĞ ϲ͕ϬϬϳ ͲͲͲ ͲͲͲ ͲͲͲ ϳ͕ϱϯϭ ϰϬ͘Ϭ

ůĞĐƚƌŝĐĂů/ŶƐƚƌƵŵĞŶƚĂƚŝŽŶdĞĐŚ/Ͳ'ƌĂĚĞ///ĞƌƚϭϭйĂďŽǀĞ ďĂƐĞ ϲ͕ϰϭϮ ͲͲͲ ͲͲͲ ͲͲͲ ϴ͕Ϭϯϴ ϰϬ͘Ϭ

ůĞĐƚƌŝĐĂů/ŶƐƚƌƵŵĞŶƚĂƚŝŽŶdĞĐŚ/Ͳ'ƌĂĚĞ/sĞƌƚϭϵйĂďŽǀĞ ďĂƐĞ ϲ͕ϴϳϰ ͲͲͲ ͲͲͲ ͲͲͲ ϴ͕ϲϭϳ ϰϬ͘Ϭ

ůĞĐƚƌŝĐĂů/ŶƐƚƌƵŵĞŶƚĂƚŝŽŶdĞĐŚ/Ͳ'ƌĂĚĞsĞƌƚϮϵйĂďŽǀĞ ďĂƐĞ ϳ͕ϰϱϭ ͲͲͲ ͲͲͲ ͲͲͲ ϵ͕ϯϰϭ ϰϬ͘Ϭ

ůĞĐƚƌŝĐĂů/ŶƐƚƌƵŵĞŶƚĂƚŝŽŶdĞĐŚ///Ͳ/ŶĐůƵĚĞƐŵĂŶĚĂƚŽƌǇŐƌĂĚĞ ///ĐĞƌƚŝĨŝĐĂƚĞ;ďĂƐĞͿ ϳ͕ϭϮϬ ͲͲͲ ͲͲͲ ͲͲͲ ϵ͕Ϭϱϰ ϰϬ͘Ϭ
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ůĞĐƚƌŝĐĂů/ŶƐƚƌƵŵĞŶƚĂƚŝŽŶdĞĐŚ///Ͳ'ƌĂĚĞ/sĞƌƚϴйĂďŽǀĞ ďĂƐĞ ϳ͕ϲϵϬ ͲͲͲ ͲͲͲ ͲͲͲ ϵ͕ϳϳϴ ϰϬ͘Ϭ

ůĞĐƚƌŝĐĂů/ŶƐƚƌƵŵĞŶƚĂƚŝŽŶdĞĐŚ///Ͳ'ƌĂĚĞsĞƌƚϭϴйĂďŽǀĞ ďĂƐĞ ϴ͕ϰϬϮ ͲͲͲ ͲͲͲ ͲͲͲ ϭϬ͕ϲϴϯ ϰϬ͘Ϭ
>ĂďŽƌĂƚŽƌǇ^ƵƉĞƌǀŝƐŽƌͲŝŶĐůƵĚĞƐŵĂŶĚĂƚŽƌǇŐƌĂĚĞ///
ĐĞƌƚŝĨŝĐĂƚĞ;ďĂƐĞͿ ϳ͕ϭϮϬ ͲͲͲ ͲͲͲ ͲͲͲ ϵ͕Ϭϱϰ ϰϬ͘Ϭ
>ĂďŽƌĂƚŽƌǇ^ƵƉĞƌǀŝƐŽƌͲ'ƌĂĚĞ/sĞƌƚϴйĂďŽǀĞďĂƐĞ ϳ͕ϲϵϬ ͲͲͲ ͲͲͲ ͲͲͲ ϵ͕ϳϳϴ ϰϬ͘Ϭ >ĂďŽƌĂƚŽƌǇ^ƵƉĞƌǀŝƐŽƌͲ'ƌĂĚĞsĞƌƚϭϴйĂďŽǀĞďĂƐĞ ϴ͕ϰϬϮ ͲͲͲ ͲͲͲ ͲͲͲ ϭϬ͕ϲϴϯ ϰϬ͘Ϭ KƉĞƌĂƚŽƌ/ͲEŽĐĞƌƚŝĨŝĐĂƚŝŽŶ ϱ͕ϳϳϲ ͲͲͲ ͲͲͲ ͲͲͲ ϳ͕Ϯϰϭ ϰϬ͘Ϭ KƉĞƌĂƚŽƌ/Ͳ'ƌĂĚĞ//ĞƌƚͲϰйĂďŽǀĞďĂƐĞ ϲ͕ϬϬϳ ͲͲͲ ͲͲͲ ͲͲͲ ϳ͕ϱϯϭ ϰϬ͘Ϭ KƉĞƌĂƚŽƌ/Ͳ'ƌĂĚĞ///ĞƌƚͲϭϭйĂďŽǀĞďĂƐĞ ϲ͕ϰϭϮ ͲͲͲ ͲͲͲ ͲͲͲ ϴ͕Ϭϯϴ ϰϬ͘Ϭ KƉĞƌĂƚŽƌ/Ͳ'ƌĂĚĞ/sĞƌƚͲϭϵйĂďŽǀĞďĂƐĞ ϲ͕ϴϳϰ ͲͲͲ ͲͲͲ ͲͲͲ ϴ͕ϲϭϳ ϰϬ͘Ϭ KƉĞƌĂƚŽƌ/Ͳ'ƌĂĚĞsĞƌƚͲϮϵйĂďŽǀĞďĂƐĞ ϳ͕ϰϱϭ ͲͲͲ ͲͲͲ ͲͲͲ ϵ͕ϯϰϭ ϰϬ͘Ϭ KƉĞƌĂƚŽƌ//Ͳ/ŶĐůƵĚĞƐŵĂŶĚĂƚŽƌǇŐƌĂĚĞ//ĐĞƌƚŝĨŝĐĂƚĞ;ďĂƐĞͿ ϲ͕ϯϯϰ ͲͲͲ ͲͲͲ ͲͲͲ ϴ͕Ϭϱϱ ϰϬ͘Ϭ KƉĞƌĂƚŽƌ//Ͳ'ƌĂĚĞ///ĞƌƚͲϳйĂďŽǀĞďĂƐĞ ϲ͕ϳϳϳ ͲͲͲ ͲͲͲ ͲͲͲ ϴ͕ϲϭϵ ϰϬ͘Ϭ KƉĞƌĂƚŽƌ//Ͳ'ƌĂĚĞ/sĞƌƚͲϭϱйĂďŽǀĞďĂƐĞ ϳ͕Ϯϴϰ ͲͲͲ ͲͲͲ ͲͲͲ ϵ͕Ϯϲϯ ϰϬ͘Ϭ KƉĞƌĂƚŽƌ//Ͳ'ƌĂĚĞsĞƌƚͲϮϱйĂďŽǀĞďĂƐĞ ϳ͕ϵϭϳ ͲͲͲ ͲͲͲ ͲͲͲ ϭϬ͕Ϭϲϴ ϰϬ͘Ϭ KƉĞƌĂƚŽƌ///Ͳ/ŶĐůƵĚĞƐŵĂŶĚĂƚŽƌǇŐƌĂĚĞ///ĐĞƌƚŝĨŝĐĂƚĞ;ďĂƐĞͿ ϳ͕ϭϮϬ ͲͲͲ ͲͲͲ ͲͲͲ ϵ͕Ϭϱϰ ϰϬ͘Ϭ KƉĞƌĂƚŽƌ///Ͳ'ƌĂĚĞ/sĞƌƚͲϴйĂďŽǀĞďĂƐĞ ϳ͕ϲϵϬ ͲͲͲ ͲͲͲ ͲͲͲ ϵ͕ϳϳϴ ϰϬ͘Ϭ KƉĞƌĂƚŽƌ///Ͳ'ƌĂĚĞsĞƌƚϭϴйĂďŽǀĞďĂƐĞ ϴ͕ϰϬϮ ͲͲͲ ͲͲͲ ͲͲͲ ϭϬ͕ϲϴϯ ϰϬ͘Ϭ ttdWͲ,/Z
KEKZ&d
Z:h>zϭ͕ϮϬϬϴ
,ŽƵƌƐͬ
tĞĞŬ
>ĂďŽƌĂƚŽƌǇdĞĐŚŶŝĐŝĂŶͲEŽĞƌƚŝĨŝĐĂƚŝŽŶ;ďĂƐĞͿ ϱ͕ϳϳϲ ͲͲͲ ͲͲͲ ͲͲͲ ϳ͕Ϯϰϭ ϰϬ͘Ϭ >ĂďŽƌĂƚŽƌǇdĞĐŚŶŝĐŝĂŶͲ'ƌĂĚĞ//ĞƌƚϰйĂďŽǀĞďĂƐĞ ϲ͕ϬϬϳ ͲͲͲ ͲͲͲ ͲͲͲ ϳ͕ϱϯϭ ϰϬ͘Ϭ >ĂďŽƌĂƚŽƌǇdĞĐŚŶŝĐŝĂŶͲ'ƌĂĚĞ///ĞƌƚϴйĂďŽǀĞďĂƐĞ ϲ͕Ϯϯϴ ͲͲͲ ͲͲͲ ͲͲͲ ϳ͕ϴϮϬ ϰϬ͘Ϭ >ĂďŽƌĂƚŽƌǇdĞĐŚŶŝĐŝĂŶͲ'ƌĂĚĞ/sĞƌƚϭϭйĂďŽǀĞďĂƐĞ ϲ͕ϰϭϮ ͲͲͲ ͲͲͲ ͲͲͲ ϴ͕Ϭϯϴ ϰϬ͘Ϭ >ĂďŽƌĂƚŽƌǇdĞĐŚŶŝĐŝĂŶͲ'ƌĂĚĞsĞƌƚϭϯйĂďŽǀĞďĂƐĞ ϲ͕ϱϮϳ ͲͲͲ ͲͲͲ ͲͲͲ ϴ͕ϭϴϯ ϰϬ͘Ϭ

ůĞĐƚƌŝĐĂů/ŶƐƚƌƵŵĞŶƚĂƚŝŽŶdĞĐŚ/ͲEŽĐĞƌƚŝĨŝĐĂƚŝŽŶ;ďĂƐĞͿ ϱ͕ϳϳϲ ͲͲͲ ͲͲͲ ͲͲͲ ϳ͕Ϯϰϭ ϰϬ͘Ϭ

ůĞĐƚƌŝĐĂů/ŶƐƚƌƵŵĞŶƚĂƚŝŽŶdĞĐŚ/Ͳ'ƌĂĚĞ//ĞƌƚϰйĂďŽǀĞďĂƐĞ ϲ͕ϬϬϳ ͲͲͲ ͲͲͲ ͲͲͲ ϳ͕ϱϯϭ ϰϬ͘Ϭ

ůĞĐƚƌŝĐĂů/ŶƐƚƌƵŵĞŶƚĂƚŝŽŶdĞĐŚ/Ͳ'ƌĂĚĞ///ĞƌƚϴйĂďŽǀĞ ďĂƐĞ ϲ͕Ϯϯϴ ͲͲͲ ͲͲͲ ͲͲͲ ϳ͕ϴϮϬ ϰϬ͘Ϭ

ůĞĐƚƌŝĐĂů/ŶƐƚƌƵŵĞŶƚĂƚŝŽŶdĞĐŚ/Ͳ'ƌĂĚĞ/sĞƌƚϭϭйĂďŽǀĞ ďĂƐĞ ϲ͕ϰϭϮ ͲͲͲ ͲͲͲ ͲͲͲ ϴ͕Ϭϯϴ ϰϬ͘Ϭ

ůĞĐƚƌŝĐĂů/ŶƐƚƌƵŵĞŶƚĂƚŝŽŶdĞĐŚ/Ͳ'ƌĂĚĞsĞƌƚϭϯйĂďŽǀĞ ďĂƐĞ;ŽǀĞƌͲĐĞƌƚŝĨŝĐĂƚŝŽŶƉĂ ϲ͕ϱϮϳ ͲͲͲ ͲͲͲ ͲͲͲ ϴ͕ϭϴϯ ϰϬ͘Ϭ

ůĞĐƚƌŝĐĂů/ŶƐƚƌƵŵĞŶƚĂƚŝŽŶdĞĐŚ///Ͳ/ŶĐůƵĚĞƐŵĂŶĚĂƚŽƌǇŐƌĂĚĞ ///ĐĞƌƚŝĨŝĐĂƚĞ;ďĂƐĞͿ ϳ͕ϭϮϬ ͲͲͲ ͲͲͲ ͲͲͲ ϵ͕Ϭϱϰ ϰϬ͘Ϭ

ůĞĐƚƌŝĐĂů/ŶƐƚƌƵŵĞŶƚĂƚŝŽŶdĞĐŚ///Ͳ'ƌĂĚĞ/sĞƌƚϰйĂďŽǀĞ ďĂƐĞ;ŽǀĞƌͲĐĞƌƚŝĨŝĐĂƚŝŽŶƉĂǇͿ ϳ͕ϰϬϱ ͲͲͲ ͲͲͲ ͲͲͲ ϵ͕ϰϭϲ ϰϬ͘Ϭ

ůĞĐƚƌŝĐĂů/ŶƐƚƌƵŵĞŶƚĂƚŝŽŶdĞĐŚ///Ͳ'ƌĂĚĞsĞƌƚϲйĂďŽǀĞ ďĂƐĞ ϳ͕ϱϰϴ ͲͲͲ ͲͲͲ ͲͲͲ ϵ͕ϱϵϳ ϰϬ͘Ϭ
>ĂďŽƌĂƚŽƌǇ^ƵƉĞƌǀŝƐŽƌͲŝŶĐůƵĚĞƐŵĂŶĚĂƚŽƌǇŐƌĂĚĞ///
ĐĞƌƚŝĨŝĐĂƚĞ;ďĂƐĞͿ ϳ͕ϭϮϬ ͲͲͲ ͲͲͲ ͲͲͲ ϵ͕Ϭϱϰ ϰϬ͘Ϭ
>ĂďŽƌĂƚŽƌǇ^ƵƉĞƌǀŝƐŽƌͲ'ƌĂĚĞ/sĞƌƚϰйĂďŽǀĞďĂƐĞ ϳ͕ϰϬϱ ͲͲͲ ͲͲͲ ͲͲͲ ϵ͕ϰϭϲ ϰϬ͘Ϭ >ĂďŽƌĂƚŽƌǇ^ƵƉĞƌǀŝƐŽƌͲ'ƌĂĚĞsĞƌƚϲйĂďŽǀĞďĂƐĞ ϳ͕ϱϰϴ ͲͲͲ ͲͲͲ ͲͲͲ ϵ͕ϱϵϳ ϰϬ͘Ϭ KƉĞƌĂƚŽƌ/ͲDƵƐƚŽďƚĂŝŶ'ƌĂĚĞ/ĐĞƌƚŝĨŝĐĂƚŝŽŶŝŶĨŝƌƐƚǇĞĂƌŽĨ ĞŵƉůŽǇŵĞŶƚ;ďĂƐĞͿ ϱ͕ϳϳϲ ͲͲͲ ͲͲͲ ͲͲͲ ϳ͕Ϯϰϭ ϰϬ͘Ϭ
KƉĞƌĂƚŽƌ/Ͳ'ƌĂĚĞ//ĞƌƚͲϰйĂďŽǀĞďĂƐĞ ϲ͕ϬϬϳ ͲͲͲ ͲͲͲ ͲͲͲ ϳ͕ϱϯϭ ϰϬ͘Ϭ KƉĞƌĂƚŽƌ/Ͳ'ƌĂĚĞ///ĞƌƚͲϴйĂďŽǀĞďĂƐĞ ϲ͕Ϯϯϴ ͲͲͲ ͲͲͲ ͲͲͲ ϳ͕ϴϮϬ ϰϬ͘Ϭ KƉĞƌĂƚŽƌ/Ͳ'ƌĂĚĞ/sĞƌƚͲϭϭйĂďŽǀĞďĂƐĞ ϲ͕ϰϭϮ ͲͲͲ ͲͲͲ ͲͲͲ ϴ͕Ϭϯϴ ϰϬ͘Ϭ KƉĞƌĂƚŽƌ/Ͳ'ƌĂĚĞsĞƌƚͲϭϯйĂďŽǀĞďĂƐĞ ϲ͕ϱϮϳ ͲͲͲ ͲͲͲ ͲͲͲ ϴ͕ϭϴϯ ϰϬ͘Ϭ KƉĞƌĂƚŽƌ//Ͳ/ŶĐůƵĚĞƐŵĂŶĚĂƚŽƌǇŐƌĂĚĞ//ĐĞƌƚŝĨŝĐĂƚĞ;ďĂƐĞͿ ϲ͕ϯϯϰ ͲͲͲ ͲͲͲ ͲͲͲ ϴ͕Ϭϱϰ ϰϬ͘Ϭ KƉĞƌĂƚŽƌ//Ͳ'ƌĂĚĞ///ĞƌƚͲϰйĂďŽǀĞďĂƐĞ ϲ͕ϱϴϳ ͲͲͲ ͲͲͲ ͲͲͲ ϴ͕ϯϳϲ ϰϬ͘Ϭ KƉĞƌĂƚŽƌ//Ͳ'ƌĂĚĞ/sĞƌƚͲϳйĂďŽǀĞďĂƐĞ ϲ͕ϳϳϳ ͲͲͲ ͲͲͲ ͲͲͲ ϴ͕ϲϭϳ ϰϬ͘Ϭ KƉĞƌĂƚŽƌ//Ͳ'ƌĂĚĞsĞƌƚͲϵйĂďŽǀĞďĂƐĞ ϲ͕ϵϬϰ ͲͲͲ ͲͲͲ ͲͲͲ ϴ͕ϳϳϵ ϰϬ͘Ϭ 226
KƉĞƌĂƚŽƌ///Ͳ/ŶĐůƵĚĞƐŵĂŶĚĂƚŽƌǇŐƌĂĚĞ///ĐĞƌƚ͘;ďĂƐĞͿ ϳ͕ϭϮϬ ͲͲͲ ͲͲͲ ͲͲͲ ϵ͕Ϭϱϰ ϰϬ͘Ϭ KƉĞƌĂƚŽƌ///Ͳ'ƌĂĚĞ/sĞƌƚͲϰйĂďŽǀĞďĂƐĞ ϳ͕ϭϭϴ ͲͲͲ ͲͲͲ ͲͲͲ ϵ͕ϬϱϬ ϰϬ͘Ϭ KƉĞƌĂƚŽƌ///Ͳ'ƌĂĚĞsĞƌƚϲйĂďŽǀĞďĂƐĞ ϳ͕ϱϰϴ ͲͲͲ ͲͲͲ ͲͲͲ ϵ͕ϱϵϳ ϰϬ͘Ϭ >ĂďŶĂůǇƐƚͲ/ŶĐůƵĚĞƐŵĂŶĚĂƚŽƌǇŐƌĂĚĞ//ĐĞƌƚ͘;ďĂƐĞͿ ϲ͕ϯϯϰ ͲͲͲ ͲͲͲ ͲͲͲ ϴ͕Ϭϱϰ ϰϬ͘Ϭ >ĂďŶĂůǇƐƚͲ'ƌĂĚĞ///ĞƌƚϰйĂďŽǀĞďĂƐĞ ϲ͕ϱϴϳ ͲͲͲ ͲͲͲ ͲͲͲ ϴ͕ϯϳϲ ϰϬ͘Ϭ >ĂďŶĂůǇƐƚͲ'ƌĂĚĞ/sĞƌƚϳйĂďŽǀĞďĂƐĞ ϲ͕ϳϳϳ ͲͲͲ ͲͲͲ ͲͲͲ ϴ͕ϲϭϳ ϰϬ͘Ϭ >ĂďŶĂůǇƐƚͲ'ƌĂĚĞsĞƌƚϵйĂďŽǀĞďĂƐĞ ϲ͕ϵϬϰ ͲͲͲ ͲͲͲ ͲͲͲ ϴ͕ϳϳϵ ϰϬ͘Ϭ /&&
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CITY OF PACIFICA
Capital Improvement Program
229

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Capital Improvement Program
A Capital Improvement Program (CIP) is a financial planning and prioritization tool that identifies projects, assigns costs and recommends schedules for design and construction of capital improvements over a five (5) year horizon.

Capital improvements are projects which involve the purchase, improvement or construction of major fixed assets and equipment which are typically large in size, expensive, non-recurring and relatively permanent. The Capital Improvement Program (CIP) consists of projects to maintain and enhance the City’s infrastructure of roadways, sidewalks, utilities, structures, and facilities for the benefit of the community.

The City capital improvement needs are a result of an aging infrastructure, significant deferred maintenance and desired construction on new and existing facilities.

The CIP identifies capital improvements programs and projects that are needed to satisfy the City Council strategic goals and objectives to address the long-term obligations and investments in public infrastructure and future needs of the community.

The City’s CIP program is composed of two parts:
1) the five (5) year capital improvement plan (presented in a separate document); and 2) the single year funding authorizations, referred to as the Capital Budget.

Below is a list of new non- discretionary projects proposed for FY 2023-24 funding:

1. Sharp Park Priority Development Area (PDA) Access Resurfacing Project- $1m -. This project will resurface Sharp Park Road and sections of Bradford and Francisco.

2. Sharp Park Priority Development Area (PDA) Access Pedestrian Improvement Project – 2.3m – Project will construct ADA improvements on Paloma, Carmel and Santa Maria and a bike boulevard on Paloma.

3. FY 2022-23 Pavement Resurfacing Project - $2.2m - Project will rehabilitate the pavement along roads designated in the 5-year paving plan. It will also include pavement grinding for base repair as well as installation of thermoplastic traffic striping, markings and pavement markers.

4. FY 2023-24 Concrete and ADA Improvement Project - $310k – Improvement of ADA curb ramps in the vicinity of the yearly resurfacing project and associated sidewalk sections.

5. Fire Station 72 Painting Project - $50k – Painting and priming of the exterior of Fire Station 72 including repair/replacement of damaged siding and facia.

7. Fire Station 71 Roof Repair Project - $200k - Re-roofing of the station is needed to stop leaks into the building and prolong building life.

8. Old WW Treatment Plant Garage Roof Repair Project -$50k – Garage is used to store equipment and roof needs repair to prevent failure. 231

9. Anza/Arguello Interim Storm Drain Upgrade Project - $350k – Provide interim upgrades to the storm drain system around the Anza/Arguello area to lessen the possibility of flooding in the area while City pursues grant funding for recommended SDMP lower Linda Mar project.

10. Frontierland Park Grading and Pathway Project – Grade and pave pathway at park parking area to allow for ADA access.

11. Linda Mar Stormwater Pump Station Rehabilitation Project - $350k – Repair and rehabilitate equipment for the stormwater pumping system.

12. Pump Stations SCADA and PLC Upgrades - $100k –
Upgrade the Supervisory Control and Data Acquisition (SCADA) and Programmable Logic Controller (PLC) Systems at the Pump Stations. Other upgrades needed will be to improve the communication between the Plant and pump stations.

The following continuing non-discretionary Projects will require additional funding in FY 2023-24:

1. School Crosswalk Beacon Replacement Project - $200k - In 2014, inground roadway lights and flashing signs were installed at five schools. Those systems now have maintenance issues and failures. Standard signs have changed, and thus, replacing those with Rectangular Rapid Flashing Beacons is recommended for this project.

2. Community Center Improvements - $130k - Ongoing maintenance & improvements needs that include flooring replacement and painting.

3. Civic Center Facilities Rehabilitation Project - $600k – The February Civic Center Update discussed substantial project change orders due to preexisting building damage, such as rot, that was discovered after removing the exterior of the building. Damaged stud replacements required foundation changes to meet current building code. The Update noted that delay/damage costs are ~$600k, using the majority of the City’s $750k project contingency. Although the requested contingency was on the low side at 8% (typically 10% or greater), staff was hopefully the project could be completed for this. The project schedule has also been pushed out until the late fall, which will require added architectural services. Funds will cover change orders and architectural services.

4. San Pedro Creek and Pacifica State Beach Total Maximum Daily Load (TMDL), Monitoring Plan and Best Management Plan - $61k – This project allows for bacteria monitoring for San Pedro Creek by Pacifica State Beach as required by the state Water Board.

5. CCWRP Building Elevator Assessment - $50k – The building elevator operation has been requiring servicing visits more frequently over the past year.

The purpose of this Project is to assess the current condition and determine how to move forward.

6. Forcemain Condition Assessment - $75k – Perform sanitary sewer forcemain 232
condition assessment.

7. Linda Mar Pump Station Rehabilitation and Repair Project - $1.065m – Replace outdated and aging electrical and instrumentation components at the Linda Mar Pump Station. The project includes replacing components such as MCC panels, breakers, switches, level control devices, and flow meters, and adding new jockey or smaller pump to improve wear and tear on bigger pumps and increase efficiency.

8. Collection Systems Project - $250kVarious projects to repair and/or replace the aging sewer mainlines around the City. Location will be determined and evaluated annually.

9. Lateral Grant Assistance - $200k –
The City continues to embark on implementing a voluntary private service lateral replacement program to reduce the addition of I&I from defective private service laterals.

10. Relocation of Sewer Mainline SF RV Park - $300k -
Relocate sewer mainline at SF RV Park to City Public right-of-way. The project includes acquiring permit from Coast Commission, design and construction.

11. CCWRP Centrifuges - $75k -.

On-going part replacements and rebuild of the existing 2 centrifuges as needed.

12. CCWRP Pump Replacement - $50kOn-going purchase to replace aging pumps, valves and motors for the Calera Creek Water Recycling Plant.

13. Calera Creek Wetlands Maintenance - $100k –
On-going maintenance for the restored Calera Creek wetlands and frog ponds.

14. CCWRP Roof Improvements - $70k –
Install topcoat over the existing deck coating of the CCWRP roof to prevent leaks in the building and prolong useful life of roof and building.

15. CCWRP R&R Project – Sand Filter Upgrade - $200k –
This project will upgrade the original sand filter system at the Calera Creek Water Recycling Plant. Upgrades will include new PLC and new backwsah programing, and new underdrains.

16. CCWRP R&R Grit System Upgrade - $100k –
Project will include Rehab/Replacement of Grit Chamber, Grit Pump Grinder, Grit Pump and Grit Classifier.

17. CCWRP Rehabilitation and Repair Project - $50k –
The CCWRP is more than 20 years old and a Condition Assessment has identified equipment and processes in need of replacement, rehabilitation or 233
enhancement, and staff will prioritize projects that need to commence this fiscal year.

18. Ultraviolet Disinfection System Upgrade - $3m –
This project will replace the aging ultraviolet disinfection system. The Project includes design, UV equipment purchase, construction which will also include temporary UV.

19. CCWRP Electrical Condition Assessment and Improvements - $825k – The Plant electrical system has been updated as needed but is aging with some existing replacement parts no longer available. The Project conducted a condition assessment of electrical systems including backup generation.

Several critical projects were identified, and staff will prioritize projects that need to commence this fiscal year.

20. CCWRP Environmental Compliance Project - $25k –
On-going needs to address environmental compliance related issues.

21. Sewer System Master Plan Update Phase 2 (New Development Data) - $50k –
The Sewer System Master Plan Update was performed in 2021. However, another update is needed to incorporate new development data.

22. Lower Linda Mar (I/I) Rehabilitation and Repair Project - $3.5m – The Project will replace approximately 16,000 LF of sewer main and appurtenant in Lower Linda Mar area.

23. Rockaway Pump Station Rehabilitation & Repair - $100k – Ongoing replacement of old equipment in the Rockaway Pump Station including wastewater centrifugal pumps and motors, and emergency generator. 234
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Project
Project
No.

Exp.

Fund
FY 2023-24
Allocation
FY 22-23
Rollover
Funds
Total
Available
Funding Source(s) Notes
Fund 9 -
Measure A
Fund 11-
Measure W
Fund 13-
Street
Improvem
ent
Fund 16 -
NPDES
Fund 22-
Capital
Improvem
ent
Fund 23 -
Frontierla
nd
Remediati
on
Fund 27-
Roy
Davies
Fund 34 -
WWTP
Fund 38 -
Disaster
Acct.

Grants,
Revenues,
and
Insurance
Reimb
Non-Discretionary New/Yearly Projects with Grant Funding Received in FY 22-23 FY 2023-24 Pavement Resurfacing Project
344 F9 &
F13 $2,200 $2,200 SB1, Measure W & A - 3/27 approved $1,000 $240 $960 FY 2023-2024 Concrete & ADA Improvement Project
345 F11 $310 $310 Meaure W -3/27 approved $310
Painting of Fire Station 72 346 F22 $50 $50 Fund Balance of Fund 22 $50Fire Station 71 Roof Project 347 F22 $200 $200 Disaster Accounting (Fund 38) $200Old WW Treatment Plant Garage Roof Project 348 F22 $95 $95 Disaster Accounting (Fund 38) $95Anza/Arguello Interim Storm Drain Upgrade Project 349 F22 $350 $350 Disaster Accounting (Fund 38) $350The Sharp Park Priority Development Area (PDA) Access Pedestrian Improvement 353 F22 $2,300 $2,300 OBAG 2, TFCA, CCAG Measure M $2,300 Frontierland Park Grading and Pathway Project 350 F22 $280 $280 Other funds $280Linda Mar Stormwater Pump Station Rehabilitation Project C047 F34 $350 $350 WW 34 $350Pump Stations SCADA and PLC Upgrade C046 F34 $100 $100 $100 Non-Discretionary On-going Project Requesting FY 23-24 Allocation San Pedro Creek and Pacifica State Beach Total Maximum Daily Load (TMDL), Monitoring Plan and Best Management Plan 351 F16 $61 $61 Other funds $61
Community Center Improvements 0333 F22 $130 $60 $190 Roy Davis Fund $130Civic Center Facilities Rehabilitation Project 352 F22 $600 $600 Disaster Accounting (Fund 38) $600School Crosswalk Beacon Replacement Project 336 F22 $200 $40 $240 CCAG Measure M Grant $200Community Center Roofing F22 $210 $0 $210 Fund 38 $210,000CCWRP Admin Building Elevator Assessment P039 F34 $50 $0 $50 WW 34 $50
Forcemain Condition Assessment C045 F34 $75 $0 $75 WW 34 $75 235
Project
Project
No.

Exp.

Grants,
Revenues,
and
Insurance
Reimb
Linda Mar Pump Station R&R Project (Formerly Linda Mar PS Upgrade) C004 F34 $1,065 $1,065 WW 34 $1,065
Collection System Projects C005 F34 $250 $0 $250 WW 34 $250Lateral Grant Assistance C032 F34 $200 $80 $280 WW 34 $200Relocation of Sewer Mainline at SF RV Park C043 F34 $300 $0 $300 WW 34 $300CCWRP Centrifuges P006 F34 $75 $100 $175 WW 34 $75CCWRP Pump Replacement P004 F34 $50 $50 $100 WW 34 $50Calera Creek and Wetlands Maintenance P011 F34 $100 $0 $100 WW 34 $100
CCWRP Roof Improvements P018 F34 $70 $0 $70 WW 34 $70CCWRP R&R Project - Sand Filter Upgrade P044 F34 $200 $40 $240 WW 34 $200CCWRP R&R Project - Grit System Upgrade (Formerly Grit Classifier Upgrade) P041 F34 $100 $50 $150 WW 34 $100
CCWRP R&R Project P033 F34 $50 $50 $100 WW 34 $50Ultraviolet Disinfection System Upgrade P034 F34 $3,003 $3,155 $6,158 WW 34 $3,003CCWRP Electrical Condition Assessment and Improvements P037 F34 $825 $0 $825 WW 34 $825CCWRP Environmental Compliance Project P038 F34 $25 $0 $25 WW 34 $25
Lower Linda Mar Rehabilitation and Repair Project (Renamed) C044 F34 $3,500 $0 $3,500 WW 34 $3,500Rockaway Pump Station R&R Project (Formerly Rockaway PS Upgrade) C006 F34 $100 $0 $100 WW 34 $100
Total $17,474 $3,625 $21,099 $1,000 $550 $960 $61 $50 $280 $130 $10,488 $211,245 $2,500 236

CITY OF PACIFICA
Supplemental Information
237

THIS PAGE IS INTENTIONALLY
BLANK
238
Long-Term Debt
The City generally incurs debt to finance projects or purchase assets, which will have useful lives equal to or greater than the related debt. In September 2019, Standard & Poors S&P Global Ratings raised its long-term and underlying rating to AA+ from AA on the City’s Pacifica’s existing taxable pension obligations bonds. At the same time, S&P Global Ratings raised its long-term rating and underlying rating to AA from AAon the City’s existing certificate of participation. The outlook on all ratings is stable.

Below is a list of the current outstanding debt service obligations:
2014 Wastewater Revenue Refunding Bonds: In November 2014, the City issued $6,470,000 in 2014 Wastewater Revenue Refunding Bonds (2014 bonds) with interest rates ranging from 5% to 5.25%. The proceeds were used to advance refund the 2004 Wastewater Revenue Refunding Bonds. Interests on the 2014 bonds are payable semiannually on April 1 and October 1 each year, commenced April 1, 2015. Principal payments which are due each October 1 will commence on October 1, 2022, with the last payment due on October 1, 2026. The bonds are paid from and secured by the net revenues of the wastewater collection system of the City. 2016 Certificates of Participation: On October 5, 2016, the City of Pacifica issued Certificates of Participation (COP) in the amount of $14,680,000 (par value) payable annually beginning January 1, 2021 and with interest rates ranging from 3.000% to

5.000%, payable each July 1 and January 1, beginning January 1, 2017. The COP matures on January 1, 2037. The purpose of the COP is to (i) prepay and defease certain outstanding certificates of participation which were executed and delivered in 2008 for the purpose of financing and refinancing various municipal improvements of the City, and (ii) pay certain costs of executing and delivering the Certificates. The Bonds are general obligations of the City, payable solely by the City. 2017 Wastewater Revenue Bonds: In June 2017, the City issued $22,100,000 in 2017 Wastewater Revenue Refunding Bonds (2017 bonds) at an interest rate of 5%.

The proceeds were used to fund the acquisition, construction, and installation of certain improvements to the Wastewater system. Net proceeds of $26.2 million (including a $4 million premium and other city funds) were deposited in an irrevocable trust with an escrow agent to provide funds for the future debt service payment on the refunded bonds. Interests on the 2017 bonds are payable semiannually on April 1 and October 1 each year, commenced October 1, 2017. Principal payments which are due each October 1 will commence on October 1, 2022, with the last payment due on October 1, 2042. The bonds are paid from and secured by the net revenues of the wastewater collection system of the City.
2019 Taxable Pension Obligation Refunding Bonds: During September 2019, the City of Pacifica issued $9,685,000 of Pension Obligation Refunding Bonds bearing interest between 2.243% and 3.060% and payable semiannually on June 1 and December 1 each year, commencing June 1, 2020. The bonds mature on June 1, 239
2030. These bonds are being issued to refund in full the 2010 taxable pension obligation bonds outstanding principal amount of $8,995,000 and pay costs of issuance of the bonds. Approximately 11.378% of the bond proceeds were allocated to business-type activities and 88.622% of the bond proceeds were allocated to governmental activities.
2021 Civic Center Campus Improvement Project Lease Financing (Direct Borrowing):

On April 26, 2021, the Pacifica City Council provided input on the Civic Center Renovation conceptual design and approved the funding strategy. The Civic Center Project is estimated to cost about $10 million. The basic funding strategy entails $6 million in various one-time sources of funding while financing the remaining $4 million.

On November 22, 2021, the City adopted a Resolution of the Board of Directors of the City of Pacifica Financing Authority approving lease financing in the aggregate amount of $4 million to finance a portion of the construction of the Civic Center Campus Improvement Project. Sterling National Bank was chosen from seven financial institutions who responded to the request for proposal. The loan is a 15-year loan at 1.97% and the bank will commit to provide the City with an additional $1 million within a 24-month period if the City chooses to increase the borrowing amount.

Lease payments are payable semiannually on July 1 and January 1, commencing July 1, 2022. The lease ends on July 1, 2036.
2023 Waste Water Infrastructure State Revolving Fund (ISFR) Loan: In May 2023, the City borrowed $21,000,000 from California Infrastructure and Economic Development Bank (Ibank) to finance eligible projects known as the Lower Linda Mar Rehab and Replacement and UV Disinfection System Replacement Project. The interest rate is at 4.36%. Net proceeds of $20,790,000 were deposited in an irrevocable trust with an escrow agent to provide funds for the project’s reimbursements. Interests are payable semiannually on April 1 and October 1 each year, commenced October 1, 2023. Principal payments which are due each October 1 will commence on October 1, 2023, with the last payment due on October 1, 2052.

The bonds are paid from and secured by the net revenues of the wastewater collection system of the City.

Energy Retrofit Lease (Direct Borrowing): On November 1, 2012, the City entered into a lease/purchase agreement with Holman Capital Corporation for energy efficiency measures at various City owned buildings. The effective interest rate on the lease is 4.0% and lease payments are payable semiannually on November 15 and May 15, commencing May 15, 2013. The lease ends on November 15, 2022.

Loan and Installment Agreement (Direct Borrowing): On August 27, 2012, the City of Pacifica entered into a loan and installment agreement with the City of Pacifica Financing Authority in the amount of $6,402,594 payable annually beginning July 1, 2013 at an interest rate of 3.6%, payable each July 1 and January 1, beginning January 1, 2013. The agreement matures on July 1, 2032. The purpose of this agreement is to (i) fund an escrow to cause the mandatory tender of the outstanding 240
2001B Wastewater Revenue Bonds (ii) provide funds relating to the Equalization Basin Project, the Collection System Capacity Improvement Projects, and the Collection System Repair, Rehabilitation, and Replacement Projects, (iii) fund certain costs relating to the defeasance of the 2001B Wastewater Revenue Bonds, (iv) fund or provide for satisfaction of the Reserve Fund Requirement, and (vi) pay the costs incurred in connection with the execution of the Loan and Installment Sale. 241
Name of The Debt Principal Interest Principal Interest Principal Interest Principal Interest Principal Interest 2014 Waste Water Revenue Refunding Bonds 1,520,000 $ 299,000 $ 1,595,000 $ 221,125 $ 1,675,000 $ 139,375 $ 1,755,000 $ 53,625 $ 195,000 $ 4,875 $ 2016 Certificate of Participation 705,000 601,600 760,000 566,350 760,000 528,350 815,000 490,350 10,435,000 2,584,100 2017 Waste Water Revenue Bonds 625,000 1,045,975 655,000 1,013,975 690,000 980,350 725,000 944,975 19,405,000 8,975,125 2019 Taxable Pension Obligation Refunding Bonds 890,000 242,521 950,000 222,335 1,015,000 199,839 1,080,000 173,825 4,920,000 369,929 2021 Civic Center CIP Loan - 85,586 50,000 78,308 75,000 77,076 100,000 75,353 3,775,000 422,482 2023 ISRF WW Ibank Loan - - 370,695 815,710 385,745 891,607 401,406 874,471 19,842,154 13,758,404 Energy retrofit 70,082 1,402 - - - - - - - -
Loan And Installment Agreement for Waste Water Collection System 306,407 140,200 317,437 128,971 328,865 117,337 340,746 105,285 2,754,233 361,046 Total 4,116,489 $ 2,416,283 $ 4,698,132 $ 3,046,774 $ 4,929,610 $ 2,933,935 $ 5,217,152 $ 2,717,883 $ 61,326,387 $ 26,475,961 $ Long Term Debt Payment Schedule
All other Years FY2023 FY2024 FY2025 FY2026
242
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246

CITY OF PACIFICA
Investment Policy
247

THIS PAGE IS INTENTIONALLY
BLANK
248

CITY OF PACIFICA

ADMINISTRATIVE POLICY
No.
39 INVESTMENT POLICY
DATE ISSUED:
02/89; 11/94; 12/96; 08/17,
10/18
I. PURPOSE
The purpose of this Investment Policy for the City of Pacifica (the City) is to provide guidance and direction for the prudent investment of City funds and to foster the creation of a systematic and controlled investment process. The ultimate goal is to maximize the efficiency of the City’s cash management system and to enhance the economic status of the City while protecting its pooled investment cash.

II. POLICY
It is the policy of the City of Pacifica to invest public funds in a manner which will provide maximum security, meet the daily cash flow demands of the City and provide reasonable investment return while conforming to all California laws and local statutes governing the investment of public funds. It is also the policy of the City that all funds not required for immediate budgeted expenditures be invested in compliance with this Investment Policy.

III. SCOPE
This Investment Policy applies to all short-term operating funds and investment activities under the direct authority of the City. These funds are described in the most current annual financial report and include: General Fund, Capital Projects Fund, Special Revenue Funds, Enterprise Funds, Internal Service Funds and Fiduciary Funds.

This investment policy applies to all transactions involving the financial assets and related activities of the foregoing funds.

IV. PRUDENCE
The standard of prudence to be used for managing the City’s investment program is 249
California Government Code Section 53600.3, the prudent investor standard which states, “When investing, reinvesting, purchasing, acquiring, exchanging, selling, or managing public funds, a trustee shall act with care, skill, prudence, and diligence under the circumstances then prevailing, including, but not limited to, the general economic conditions and the anticipated needs of the agency, that a prudent person acting in a like capacity and familiarity with those matters would use in the conduct of funds of a like character and with like aims, to safeguard the principal and maintain the liquidity needs of the agency.”
The City Manager and other individuals assigned to manage the investment portfolio, acting in accordance with written procedures and this Investment Policy and exercising due diligence, shall be relieved of personal responsibility for an individual security’s credit risk or market price changes, provided deviations from expectations are reported in a timely fashion and appropriate action is taken to control adverse developments.

V. OBJECTIVES
The City’s funds shall be invested in accordance with all applicable City policies and codes, state and local statutes and federal regulations, and in a manner designed to accomplish the following objectives, which are listed in priority order:

A. Safety: Safety of principal is the foremost objective of the investment program.

Investments of the City shall be undertaken in a manner that seeks to ensure that capital losses are avoided, whether from securities default, broker-dealer default, or erosion of market value. To attain this objective, diversification is required in order that potential losses on individual securities do not exceed the income generated from the remainder of the portfolio. The City may elect to sell a security prior to its maturity and record a capital gain or loss in order to improve the quality, liquidity or yield of the portfolio in response to market conditions or the City's risk preferences.

B. Liquidity: The City’s investment portfolio will remain sufficiently liquid to enable the City to meet all operating requirements which might be reasonably anticipated.

C. Return on Investment: The City’s investment portfolio shall be designed with the objective of attaining a market rate of return throughout budgetary and economic cycles, taking into account the City's investment risk constraints and the cash flow characteristics of the portfolio.

VI. DELEGATION OF AUTHORITY
Section 53636 of the Government Code of the State of California provides that money on deposit is deemed to be in the treasury of the City. The responsibility for conducting the City's investment program resides with the City Manager or her/his designee. 250
VII. PUBLIC TRUST
All participants in the investment process shall act reasonably as custodians of the public trust. Investment officials shall recognize that the investment portfolio is subject to public scrutiny and evaluation. The overall program shall be designed and managed with a degree of professionalism that is worthy of the public trust. Nevertheless, in a diversified portfolio, it must be recognized that occasional measured losses are inevitable, and must be considered within the context of the overall portfolio investment return, provided that adequate diversification has been implemented.

Investments are to be made that will bear in mind the responsibility of city government to its citizens. Investments that encourage the betterment of the human condition will be sought. Alternative investments that enhance the quality of life will be given full consideration. Investments that serve to only enrich a few to the detriment of the people will be strictly avoided.

VIII. ETHICS AND CONFLICT OF INTEREST
All personnel responsible for authorizing the purchase of investments shall refrain from personal business activities that could conflict with proper execution of the investment program and/or which could impair their ability to make impartial investment decisions.

The City Manager and other key Finance personnel shall file a Statement of Economic Interests each year as required by California Government Code Section 87203 and regulations of the Fair Political Practices Commission. [Any securities broker or dealer who has made a political contribution to any member of the City Council, or any candidate for those offices, in an amount that exceeds the limitations contained in Rule G-37 of the Municipal Securities Rulemaking Board (MSRB) within any consecutive 48-month period shall not engage in any securities transactions (purchase, sale and/or exchange) with the City.] IX. QUALIFIED MONEY MANAGERS, FINANCIAL DEALERS AND INSTITUTIONS The City may contract with professional money managers to assist in the management of all or part of its investment portfolio in compliance with the guidelines outlined in this Investment Policy. If City staff directly invests in individual securities, then the City will maintain a list of financial institutions and primary dealers authorized to provide investment services. Professional money managers working with the City may maintain their own list. Primary dealers include those that regularly report to the Federal Reserve Bank and should qualify under Securities and Exchange Commission Rule 15c3-1 (uniform net capital rule).

All financial institutions, dealers and cash managers who desire to become qualified 251
bidders for investment transactions must supply the City with the following: audited financial statements, proof of Financial Industry Regulatory Authority (FINRA) certification when applicable, trading resolution, proof of State of California registration when applicable, completed questionnaire and certification of having read the City of Pacifica's investment policy and depository contracts. A current audited financial statement is required to be on file for each financial institution and dealer.

The City shall send a copy of the current investment policy to all brokers/dealers approved to do business with the City. Confirmation of receipt of this policy shall be considered evidence that the dealer understands the City’s Investment Policy and intends to sell the City only appropriate investments authorized by this Investment Policy.

X. AUTHORIZED INVESTMENTS
All investments and deposits of City funds shall be made in accordance with California Government Code Sections 16429.1, 53600-53609 and 53630-53686. Within the context of code limitations, the following investments and their respective additional limitations are authorized:

Limitations identified in the following sections shall be adhered to and the percentage limits and credit criteria shall be measured against portfolio value on the date the investment is purchased. In the event of a credit downgrade below the minimum acceptable credit rating, the City shall require investment advisors, engaged in the investing of City funds, to notify City staff of the downgrade, and provide a plan of action to address the downgrade:

A. Local Agency Obligations – 1) Bonds issued by the local agency, including bonds payable solely out of the revenues from a revenue-producing property owned, controlled, or operated by the local agency or by a department, board, agency, or authority of the local agency. 2) Bonds, notes, warrants, or other evidences of indebtedness of a local agency within this state, including bonds payable solely out of the revenues from a revenue-producing property owned, controlled, or operated by the local agency, or by a department, board, agency, or authority of the local agency. “Local agency” means county, city, city and county, including a chartered city or county, school district, community college district, public district, county board of education, county superintendent of schools, or any public or municipal corporation.

B. United States Treasury bills, bonds and notes or those for which the full faith and credit of the United States are pledged for the payment of principal and interest.

There is no limit on the percentage of U.S. Treasury obligations that may be held in the City's portfolio.
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C. State Obligations – 1) Registered state warrants or treasury notes or bonds of this state, including bonds payable solely out of the revenues from a revenue-producing property owned, controlled, or operated by the state or by a department, board, agency, or authority of the state. 2) Registered treasury notes or bonds of any of the other 49 states in addition to California, including bonds payable solely out of the revenues from a revenue-producing property owned, controlled, or operated by a state or by a department, board, agency, or authority of any of the other 49 states, in addition to California, including bonds payable solely out of the revenues from a revenue-producing property owned, controlled, or operated by a state or by a department, board, agency, or authority of any of the other 49 states, in addition to California.

D. Federal agency or United States government-sponsored enterprise obligations, participations, or other instruments (or Agencies), including those issued by or fully guaranteed as to principal and interest by federal agencies or United States government-sponsored enterprises with maturities not exceeding five years from the date of trade settlement.

E. Banker’s Acceptances with a maturity not exceeding 180 days from the date of trade settlement, drawn on or accepted by a FDIC insured commercial bank with combined capital and surplus of at least $250 million, rated at least A-1 or the equivalent by a nationally recognized statistical rating organization (NRSRO) at the time of purchase and whose senior long-term debt is rated at least A or the equivalent by a NRSRO at the time of purchase. No more than 5% of the City’s total portfolio shall be invested in banker’s acceptances of any one issuer, and the aggregate investment in banker’s acceptances shall not exceed 25% of the City’s total portfolio.

F. Commercial Paper of “prime” quality of the highest ranking or the highest letter and numerical rating as provided for by a nationally recognized statistical rating organization (NRSRO). Purchases must be limited to corporations organized and operating within the United States, having assets in excess of $500 million and having an “A” or higher rating for the issuer’s debentures, other commercial paper (as provided by Moody’s or Standard and Poor’s rating services). No more than 5% of the City’s total portfolio may be invested in the commercial paper of any one issuer, and the aggregate investment in commercial paper shall not exceed 25% of the City’s total portfolio. The maximum maturity of commercial paper cannot exceed 270 days from the date of trade settlement.

G. Shares of beneficial interest issued by diversified management companies, that are money market funds or money market mutual funds registered with the Securities and Exchange Commission under the Investment Company Act of 1940 (15 U.S.C.

Sec. 80a-1, et seq.). To be eligible for investment pursuant to this subdivision these 253
companies shall either: (1) attain the highest ranking or the highest letter and numerical rating provided by not less than two of the three largest nationally recognized rating services or (2) retain an investment advisor registered or exempt from registration with the Securities and Exchange Commission with not less than five years’ experience managing money market mutual funds with assets under management in excess of $500 million.

H. State of California Local Agency Investment Fund. State of California’s Local Agency Investment Fund (LAIF), pursuant to California Government Code Section 16429.1. There is no limit on the percentage of LAIF that may be held in the City's portfolio. LAIF investments are subject to statutory limits. The LAIF portfolio should be reviewed periodically.

I. Shares of Beneficial Interest issued by a Joint Powers Authority, including the California Asset Management Program (CAMP) and CalTrust. The City can invest in this category, provided the City is a member of the Joint Powers Authority and therefore a voting member.

J. Medium Term Notes issued by corporations organized and operating within the United States or by depository institutions licensed by the United States or any state and operating within the United States with a final maturity not exceeding five years from the date of trade settlement. These notes must have a rating of at least “A” or the equivalent by a NRSRO. No more than 5% of the City’s total portfolio shall be invested in medium term notes of any one issuer, and the aggregate investment in medium term notes shall not exceed 25% of the City’s total portfolio.

K. Non-Negotiable Certificates of Deposit - The City may invest a portion of its surplus funds in deposits at a commercial bank, savings bank, savings and loan association, or credit union that uses a private sector entity that assists in the placement of deposits, in accordance with Government Code 53601.8.

L. Repurchase Agreements - “Repurchase agreement” means a purchase of securities by the local agency pursuant to an agreement by which the counterparty seller will repurchase the securities on or before a specified date and for a specified amount and the counterparty will deliver the underlying securities to the local agency by book entry, physical delivery, or by third-party custodial agreement. The transfer of underlying securities to the counterparty bank’s customer book-entry account may be used for book-entry delivery. Investments in repurchase agreements may be made, on authorized investments, when the term of the agreement does not exceed 180 days.

XI. PROHIBITED INVESTMENTS
At the time of purchase, all permitted investments shall conform in all respects with this 254
Investment Policy and with California Government Code Sections 53601, 53601.1, 53601.2, 53601.6, and 53635, as may be amended from time to time. No investment prohibited by California Government Code shall be permitted herein.

Ineligible investments, those that are not described herein, including but not limited to, common stocks or long term (over five years in maturity) notes and bonds, are prohibited from use in this portfolio.

Types of securities or transactions not permitted include:

A. Borrowing for investment purposes (leverage)
B. Inverse floaters, leveraged floaters, equity-linked securities, event-linked securities, structured investment vehicles (SIV)
Exempt from this definition are simple FRNs whose periodic coupon adjustment is based on a short-term (one-year or less) rate index (such as Treasury bills, federal funds, prime rate or LIBOR) and which have a reasonable expectation of maintaining a value at par at each interest rate adjustment through final maturity.

The following securities are also exempt from this definition: U.S. Treasury and Agency zero coupon bonds, U.S. Treasury and Agency strips, Resolution Funding Corporation (REFCORP) strips or other callable securities which otherwise meet quality, maturity and percent limitations assigned to their respective security category.

C. Derivatives (e.g., swaptions, spreads, straddles, caps, floors, collars, etc.) shall be prohibited.)
D. Trading of options and futures are prohibited
The City discourages investments in tobacco, fossil fuel, or weapons manufacturing companies, consistent with the policies/practices of the State Treasurer’s Local Agency Investment Account/Pool Money Investment Account (LAIF/PMIA).

XII. SAFEKEEPING AND CUSTODY
All security transactions entered into by the City shall be conducted on a delivery versus payment (DVP) basis as evidenced by safekeeping receipts in the City’s name and shall be delivered to the City or the City’s designated custodian upon receipt of payment by the City.
255
XIII. DIVERSIFICATION
The City’s investment portfolio shall be diversified to avoid incurring unreasonable risks inherent in over investing in specific instruments, individual financial institutions or maturities. See Attachment A for portfolio investment parameters.

XIV. INTERNAL CONTROLS
The Finance Department will establish a system of internal controls, which shall be documented in writing. The controls shall be designed to prevent loss of public funds arising from fraud, employee error, and misrepresentation by third parties, unanticipated changes in financial markets or imprudent actions by employees and officers of the City.

Controls deemed most important include: control of collusion, segregation of duties, separating transaction authority from accounting and record keeping, custodial safekeeping, clear delegation of authority, written confirmation of telephone transactions, documentation of transactions and strategies and code of ethical standards.

XV. PERFORMANCE STANDARDS
The investment portfolio shall be designed to attain a market rate of return throughout budgetary and economic cycles, taking into account prevailing market conditions, risk constraints for eligible securities, and cash flow requirements. The performance of the City’s investments shall be compared to the average yield on the U.S. Treasury security that most closely corresponds to the portfolio’s weighted average effective maturity.

When comparing the performance of the City’s portfolio, its rate of return will be computed net of all fees and expenses.

XVI. REPORTING
Monthly Reporting
The City Manager or designee shall present a monthly report of investment transactions to the City Council.

Quarterly Reporting
The City Manager or designee shall present a quarterly report to the City Council no later than 30 days after the end of each quarterly period. The report will provide a clear picture of the status of the current investment portfolio. The report shall include the following information on investments:
x Type of investment (e. g. U.S. Treasury security, commercial paper); x Issuer name;
256
x Date of maturity;
x Weighted Average Maturity (WAM) of the portfolio;
x Par and dollar amount invested in all securities, and investments and monies;
x A description of the funds, investments, and programs (including lending programs) managed by contracted parties (i.e. LAIF, investment pools, outside money managers, and securities lending agents); x Current market value as of the date of the report of all funds held by the local agency and under the management of any outside party that is not also a local agency or LAIF and the source of the valuation; x A statement of compliance with the investment policy or an explanation x for non-compliance; and
x A statement of the local agency’s ability to meet its pool’s expenditure requirements for the next six months, as well as an explanation of why sufficient money will not be available if that is the case.

XVII. REVIEW, ADOPTION & AMENDMENTS
The City’s Investment Policy shall be adopted by resolution of the City Council. This Investment Policy shall be reviewed at least annually to ensure its consistency with the overall objectives of preservation of principal, liquidity and yield, and its compliance with current law. Any amendments to the Investment Policy must be approved by the City Council.
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INVESTMENT POLICY GLOSSARY
U. S. Government Treasuries – United States Treasury Bills, Notes, and Bonds backed by the full faith and credit of the United States Government and considered to be the most secure securities.

U.S. Government Sponsored Enterprise Debt (GSEs) (known as Agencies) – Federal agency and instrumentality obligations are marketable debt instruments issued by a government-sponsored enterprises (GSE), or a federally related institution, commonly known as federal or U.S. “agencies.” Such agencies include, Federal Farm Credit Bank System (FFCB), Federal Home Loan Bank (FHLB), Federal Home Loan Mortgage Corporation (FHLMC), Federal National Mortgage Association (FNMA), Resolution Funding Corporation (REFCORP).

Local Agency Debt (Municipal and State Obligations) – Municipal notes, bonds, and other obligations are securities issued by state and local government agencies to finance capital and operating expenses.

Money Market Mutual Funds – Money market mutual funds (MMMFs), called shares of beneficial interest issued by diversified management companies, are mutual funds that invest exclusively in short-term money market instruments. MMMFs seek the preservation of capital as a primary goal while maintaining a high degree of liquidity and providing current income representative of the market for short-term investments.

Industry officials may refer to their funds as "money market funds".

Bankers Acceptances (BAs) – Bankers’ acceptances (BAs) are money market instruments that are created in the course of bank financing transactions, particularly international trade financings. In creating a BA, a bank accepts responsibility for future payment of a draft or letter of credit issued in the course of a financing transaction, and then sells this obligation at a discount in the money market to an investor. The investor is shielded from the possibility of default on the part of the ultimate borrower because of the bank’s acceptance or guarantee of the BA at maturity.

Medium-term notes (MTNs) – Medium-term notes are debt obligations that are continuously offered in a range of maturities. Medium-term notes, defined as all corporate and depository institution debt securities with a maximum remaining maturity of five years or less, issued by corporations organized and operating within the United States or by depository institutions licensed by the United States or any state and operating within the United States. The California Government Code restricts local agencies to the purchase of medium-term notes that meet, among other things, certain term and quality standards.

Commercial Paper – Commercial paper (CP) is an unsecured, short-term (under 270 258
days) promise to repay a fixed amount on a certain future date. Corporations, banks and other borrowers issue CP as a less expensive alternative to short-term loans.

Non-Negotiable Certificates of Deposit (NCDs) – A short-term, secured deposit in a financial institution that usually returns principal and interest to the lender at the end of the loan period. These CDs generally carry a penalty if redeemed prior to maturity.

Local Agency Investment Fund (LAIF) – LAIF was created in the California State Treasury by Gov. Code §16429. LAIF holds local government funds in trust in a state investment pool in order to provide safety, liquidity and the benefits of the investment pool yield for local government entities invested in LAIF. LAIF may hold a broader range of securities that would not be eligible under the City investment criteria. Since LAIF is subject to different statutory investment provisions, any such variances in the LAIF pool holdings are appropriate exceptions for City purposes.

Shares of Beneficial Interest issued by a Joint Powers Authority – shares of beneficial interest are issued by the joint powers authority, with each share representing an equal proportional interest in the underlying pool of securities owned by the joint powers authority.

Repurchase Agreements – A repurchase agreement (repo) is a short-term purchase of securities with a simultaneous agreement to sell the securities back on a specified date at an agreed upon price.
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ATTACHMENT A

SUMMARY OF PERMITTED INVESTMENTS

AUTHORIZED

INVESTMENTS
MAXIMUM %

HOLDINGS

PURCHASE

RESTRICTIONS

MAXIMUM

MATURITY

MINIMUM
CREDIT
RATINGS *
U.S. Treasury 100% n/a 5 years n/a
U.S. Agencies 100% n/a 5 years Aa / AA
Commercial Papers 25% n/a 270 days P-1 / A-1+
Negotiable CD’s 25% n/a 1 year P-2 / A-1
Banker’s Acceptances 25% Domestic banks
only 180 days A / A
Fully Collateralized Time
Deposits (FDIC insured) 100% n/a 5 years n/a
Fully Collateralized Money
Market Bank Account 100% n/a daily liquidity n/a
Money Market Funds 100% NAV = $1.00 daily liquidity n/a Medium Term Notes 25% n/a 5 years
A for 3 years or
less
AA for over 3
years
Repurchase Agreements 25%
102% collateral;
daily mark-tomarket 180 days n/a
Local Agency Investment
Fund 100% n/a daily liquidity n/a
California Asset
Management Program
(CAMP) 25% n/a
daily liquidity
(CAMP) AAAm
CA Municipal Obligations 25%
Not issued by
City or related
City agency 2 years Aa / AA
260

CITY OF PACIFICA
Master Fee Schedule
261

THIS PAGE IS INTENTIONALLY
BLANK
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263
264
Fee Description
Proposed
2023-2024
Adopted
2022-2023

CITY CLERK
City Council Agenda Packets
Photocopies
(per page; 8 1/2" x 11"/black) $0.25 $0.25
Storage Media Fee (CDs, thumb drives, etc.) $17.00 $16.00 Photocopies Per page Fee Per page Fee
8 1/2" x 11"; black (per page) $0.25 $0.25
8 1/2" x 11"; color (per page) $1.00 $1.00
8 1/2" x 14"; black (per page) $0.50 $0.50
8 1/2" x 14"; color (per page) $1.50 $1.50
11" x 17"; black (per page) $1.00 $1.00
11" x 17"; color (per page) $2.00 $2.00
Photocopies - Large Format Per Sq. Ft. Per Sq. Ft.
24" x 36" or larger; black (per Square Foot Fee) $3.00 $3.00 24" x 36" or larger; color (per Square Foot Fee) $4.00 $4.00 Appeals to the City Council $577.00 $550.00
Short-Term Rental - Appeal Notice of Violation,
Suspension or Revocation to Hearing Officer $577.00 $550.00 * All debit or credit card payments will be subject to 2.9% service fees effective FY2024 City of Pacifica
2023-2024 Fees & Charges Master Schedule
265
Fee Description
Proposed
2023-2024
Adopted
2022-2023

FINANCE
Fireworks Permit
Part 1 (Per Booth due March 31) $839.00 $800.00
Part 2
8% of gross receipts due
September 1, 2023
8% of gross receipts due
September 1, 2022
Business License
See the Finance
Department for fee
calculation
See the Finance
Department for fee
calculation
Sidewalk Vendor Permit Fee $112.00 $107.00
Annual Cannabis Operation Registration Fee (PMC
Sec. 3-18.05(c)) $525.00 $500
Photocopies (per page) See City Clerk Page See City Clerk Page Storage Media Fee (CDs, thumb drives, etc.) $17.00 $16.00 On Website Free Free
Non-Sufficient Funds Charge $26.00 $25.00
Short Term Rental Application Fee $1,622.00 $158.00
City of Pacifica
2023-2024 Fees & Charges Master Schedule
266
Fee Description
Proposed
2023-2024
Adopted
2022-2023
FIRE
Operational Permits
Annual Fire Code Permits (Each) $272.00 $259.00
Permitted activities less than 90-days. Hourly charge. Temporary Permit Required. Per Hour - 1 hour minimum $192.00 $183.00
Plan Review New Construction and/or Tenant Improvements Base rate- all occupancies. New Construction, major changes, additions, or as-builts Initial fee includes first hour, hourly charge thereafter. $320.00 $305.00 Plan Check Re-Submittals, minor changes, additions, or as-builts for approved plans ; initial fee includes first hour; hourly charge thereafter. $192.00 $183.00 Misc. items w/o sq. footage- e.g. Install hazardous material, storage tank, HVAC smoke detection, partition wall, etc. hourly charge. $192.00 $183.00 Additional Plan review beyond the first hour.; per hour $192.00 $183.00 Subdivision map review; per hour fee. $205.00 $195.00
Construction Permits
Underground
Alteration/repair of existing underground pipe system. Includes hydro/flush, rough and final each - Flat Rate "Plan review fee may be required check with Fire Marshal" $469.00 $447.00
Commercial underground pipe system installations. Includes hydro/flush, rough and final each - Flat Rate $662.00 $631.00
Fire Suppression Systems
Fire Sprinklers and standpipes
New commercial & residential sprinkler installations. Includes hyrdro/flush, rough and final inspections. $.15 per square foot - Minimum $577.00 $550.00 New manufactured home sprinkler systems. Includes hyrdro/flush, rough and final inspections each - Flat Rate $616.00 $587.00
Standpipe system installation, includes hydro/flush, rough and hydro, flow test, and final inspections each - Flat Rate $807.00 $769.00 Tenant improvements. 9 or less sprinkler heads Unlimited head changeouts each - Flat Rate $183.00 $174.00 Tenant Improvements- installation/alteration of 10 or more heads. (Head change-outs are not included in count). $.15 per square foot - Minimum $333.00 $317.00 City of Pacifica
2023-2024 Fees & Charges Master Schedule
267
Plan Review and Field Inspection/ Acceptance $692.00 $660.00 Other Fire Protection Systems, New & Upgraded installations (Hood and Duct, FM 200, Fixed Extinguisher, Pre-engineered) each - Flat Rate $950.00 $906.00
Fire Alarms
Existing Fire Alarm Panel Upgrades. includes rough and final inspections. $.15 per square foot - Minimum $333.00 $317.00
Installation of additional devices on existing system, includes rough and final inspections - Minimum $521.00 $497.00
New installations. , includes rough and final inspections. $.15 per square foot - Minimum $616.00 $587.00
New installations-- Other Fire Protection Systems, includes rough and final inspections. $.15 per square foot - Minimum $577.00 $550.00 Fire alarms- repair or exchange devices and radio transmitters - Per Device $183.00 $174.00 Requested Services
All Other Reports. Cost per report. $49.00 $47.00
Digital Photographs- CD, plus 1 for CD cost $87.00 $83.00 Digital Photographs- Print. Plus $1.40 per photo cost. $93.00 $89.00 Fire Code Variance Application - per request and none-refundable. $792.00 $755.00 Fire incident reports (per report charge) $49.00 $47.00 Non-Subpoenaed Fire Investigation Reports (per report) $49.00 $47.00 Pre-Inspection I Consultation for daycare facilities, construction projects, etc. Initial $162.00 $154.00
Pre-Inspection of care facilities with 25 or fewer occupants. (Flat Fee) $162.00 $154.00 Pre-Inspection of care facilities with 26 or more occupants. (Flat Fee) $304.00 $290.00 Processed Photographs, plus cost of developing $98.00 $93.00 Site Inspections
Additional inspections beyond the first, Inspection for which no fee is indicated. $183.00 $174.00
Installation of hazardous materials storage tank $240.00 $229.00 Removal of hazardous material storage tank. Per tank charge. Temporary permit required. $183.00 $174.00
Replacement of hazardous material storage tank piping, dispensers. Per tank charge. If piping work is done as part of tank installation, there is no charge. $240.00 $229.00
Inspection Outside Normal Business Hours (Per hour, OT rate) O.T. Rate O.T. Rate Penalties
Unpermitted construction work Fee plus 2 times fee
False Alarms- 1st Response $0.00 $0.00
False Alarms- 2nd Response $383.00 $365.00
False Alarms- 3rd Response $488.00 $465.00
False Alarms- 4th+ Response $698.00 $665.00
Annual Fire Safety Inspection & Re-inspections
A 1 -4 Assembly Occupancies $213.00 $203.00
B Business Office Occupancies $123.00 $117.00
268
E Educational Occupancies $213.00 $203.00
F Factory Occupancies $213.00 $203.00
H Hazard Occupancies $213.00 $203.00
I Institutional (Nursing Homes) Occupancies $213.00 $203.00 M Mercantile Occupancies $160.00 $153.00
M Mercantile Occupancies (Motor Fuel Sales) $176.00 $168.00 R-1 Occupancies Hotels $213.00 $203.00
R-2 Residential 3 to 20 units $109.00 $104.00
R-2 Residential 21 - 40 Units $130.00 $124.00
R-2 Residential41- 70 Units $160.00 $153.00
R-2 Residential 71- 90 Units $193.00 $184.00
R-2 Residential 91 - 120 Units $252.00 $240.00
R-2 Residential Over 120 units $317.00 $302.00
R-3 Residential Care less than 24 hours $176.00 $168.00 R-3.1 Licensed Residential Care 24 hour 6 or less $213.00 $203.00 R-4 Residential care 6 or more $213.00 $203.00
S Storage Facilities $176.00 $168.00
U Utility Structures $176.00 $168.00
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Fee Description
Proposed
2023-2024
Adopted
2022-2023

PARKS, BEACHES & RECREATION
Special Classes
General recreation class fees will be adjusted as required to insure that program revenues fund 100% of total program costs. The non-resident fee is $5.00 more than the resident fee. All registration transactions have a $7.00 administrative fee. Senior Discount: 10% at age 60.

Please contact 738-7381
for more information
Please contact 738-
7381 for more
information
Recreational Facilities Rental other than the Pacifica Community Center The following rental charges shall apply for the use of recreational buildings or portions thereof. Rates are per hour and shall not be prorated for part of an hour. If additional City personnel are needed to assist with rental, the additional amount will be actual cost of salary, plus administrative charges.

Community Picnic Areas
Frontierland Park – Small Group Picnic Area $79.00 $75.00 Frontierland Park – Large Group Picnic Area $262.00 $250.00 Fairmont/Oddstad Park $105.00 $100.00
4th of July - info/craft booth $52.00 $50.00
4th of July - food booth $68.00 $65.00
Inflatable Bounce House Fee $30.00
Aquatic Classes
Evening - 8 lessons/30 min. per lesson:

Semi-Private $136.00 $130.00
Private $210.00 $200.00
Little Bobbers and Tiny Tots $76.00 $72.00
Preschool Levels I, II, III $84.00 $80.00
Learn to Swim Levels I - III $84.00 $80.00
Learn to Swim Levels IV - VI $84.00 $80.00
Daytime - (summer only):

Semi-Private $86.00 $82.00
Private $131.00 $125.00
Little Bobbers and Tiny Tots $47.00 $45.00
Preschool Levels I, II, III $52.00 $50.00
Learn to Swim Levels I - VI $52.00 $50.00
Oceana Pool Rental
Swim meets $180.00/hour $175.00/hour
PSL swim team (home team) $131.00 $125.00
Pool Party Program $180.00/hour $175.00/hour
City of Pacifica
2023-2024 Fees & Charges Master Schedule
270
Recreation Swim, Water Aerobics, Lap Swim
Youth (17 and younger) $5.00 $5.00
Adults (18 to 59) $6.00 $6.00
Senior Citizens (60 & over) $5.00 $5.00
All Access Pass: Adults
$75/mo, $215/qrt., or
$795/yr.
$72/mo, $206/qrt., or
$792/yr.

All Access Pass: Seniors 60+
$65/mo, $185/qtr., or
$715/yr.
$65/mo, $185/qtr., or
$713/yr.

Swim Pass (20 swims) - Adults $104.00 $99.00
Swim Pass (20 swims) - Children/Senior Citizens $89.00 $85.00 Swim Pass (10 swims) - Adults $57.00 $54.00
Swim Pass (10 swims) - Children/Senior Citizens $47.00 $45.00 Water Polo Drop In $6.00 $6.00
Recreation Playground Program
Membership Fee: September thru June $288.00 $275.00
Membership Fee: July/August $288.00 $275.00
J-Teen Center/Afterschool Program
Membership Fee: September-May $367.00 $350.00
NEW -Membership Fee: January-May $262.00 $250.00
LITE (Leadership in Training Education) $79.00 $75.00
LITE Fieldtrip fees for additional weeks 26.00/week 25.00/week Special Interest Classes
For special interest classes where no fee has been charged because instructor volunteers his/her time, a $5.00 per student fee will be assessed to cover program administration costs.

Please contact 738-7381
for more information
Please contact 738-
7381 for more
information
Senior Programs
Annual membership (includes monthly newsletter and additional costs for special events) $30.00 $25.00
Replacement Membership or CaR Card $5.00
Child Care Services
Child care registration fees:

Wait list fee $26.00 $25.00
One-time, non-refundable fee per child at the time of entry into full cost program (pre-school and school age). $80/child $75/child Annual registration per child for summer program slot. Remove Fee $0 $25.00/yr per child Annual registration, non-refundable fee per child at the time of entry into program (state preschool). Remove Fee $0 $10/yr per child Late Payment per month for payment after 10th operating day. $26.00 $25.00 Late Pick-up: for pick-up after 6:01 p.m. or other designated closing time. $2.00 per minute $2.00 per minute Preschool Monthly Rates -- Per Child:

Flat rate. (includes field trips.) 7a.m. -6 p.m. $990/mo $980/mo Preschool ½ day (Ocean Shore School) $445/mo $435/mo
State Preschool ½ day (Fairmont Park & Sunset Ridge School) $660/mo $650/mo 271
Kindergarten/School-age School Year (September-June) Monthly Rates Per Child
Annex Program: Before school and includes additional time during breaks and June after school ends. $295/mo $285/mo
Annex Program: Before and/or after school-School age. Includes school breaks and last two weeks in June. $585/mo $575/mo
State Sponsored Child Care Program: Before and/or after school, School-age.

Includes school breaks and last two weeks in June. $665/mo $655/mo Daily rate: drop in - school year; non-school days, 24-hours notice for space availability; additional charge for field trips and special events; both Kindergarten and School age.

Kindergarten/School-age Summer Rates (July-August) Monthly Rates Per Child
Annex Summer Program: Flat rate per month for families who are currently enrolled in the year-round program, includes field trips. $595/mo $585/mo Annex Summer Program: 4 week Summer School / Thinkbridge 1/2 day program.

Non-operational in FY
2023-24
Non-operational in FY
2022-23
State Sponsored Child Care Summer Program: Flat rate per month for families includes field trips. $800/mo $800/mo
Drop-in: per blocks of 10 days: 24 hour advance notice for space available or each day used; field trips & special events are extra.

Non-operational in FY
2023-24
Non-operational in FY
2021-22
Field trip charge per child, per event, drop-ins. $16.00 $15.00 Beach Parking
Annual Beach Parking Pass $76.00 $72.00
Daily Parking
0 - 4 hours $7.00 $ 7.00
5 - 8 hours $9.00 $ 9.00
Pacifica Beach Resource Parking Pass (annual) $26.00 25.00 $ *eligibility - income is 80% or less of the median income level (of where they reside in California) determined by the Pacifica Resource Center Beach Use (not including surf events): Contest/beach event - (small beach events with 50 or fewer participants and spectators). Fees based on city staff time required for general review, administrative duties and approval. $210/day/event $200/day/event 272
Surf Events/Skatepark Events - (security/cleaning deposit required) Whole skatepark contest
$370/day plus cleaning
deposit of $251
$350/day plus cleaning
deposit of $251
Half day skatepark
$225/day plus cleaning
deposit of $125
$200/day plus cleaning
deposit of $125
Surf event for local surf clubs, local businesses and non-profit groups. $370 per day $350 per day Out of town and commercial groups per surf contest/event with. Maximum participants are 150. An event with vendors, demonstrations, major sponsors, expo-like environment, fees based on city staff time required for general review, administrative duties and approval, as well as impact on public works department and police department.
$800 per day
(Additional fees MAY be
determined based on
impact on the area and
staff FOR ALL EVENTS.)
$650 per day
(Additional fees MAY
be determined based
on impact on the area
and staff FOR ALL
EVENTS.)
Skate Park Camp Fee $100 per hour
Surf Camps
Small Camp (maximum 12 students) & Large Camp (maximum 25 students) for a facility use permit per year, covers all camps in a calendar year. Camp operators must have a Pacifica business license, insurance and adhere to Parks, Beaches and Recreation surf camp requirements. Rates change each January.

Small Camp $1,175.00 $1,120.00
Large Camp $1,406.00 $1,340.00
Community Access Partner Permit/Non-profit (25 students) $200.00 *pending Coastal Commission approval
Film/Photo Shoots
Student/amateur rate/non-profit; Students must show current student ID and non-profits must submit non-profit status letter. $100 per day $100 per day Commercial filming (less than 3 support vehicles) $600 per day $600 per day Major commercial filming. (Additional fees may be determined based on vehicles/additional staff time/impact on area.) $1200 per day $900 per day Weddings/Ceremonies/Races on Beaches, Pier, Trails or in Parks 99 or fewer participants $250 per day $250 per day
100 or more participants (maximum 150) $350 per day $350 per day Recreation Trail Use $175.00 per day/event $150.00 per day/event Community Center Rentals - Weekdays (per hour)
Pacifica Community Center Rental
All rates are hourly. Warming Kitchen ($100.00 flat fee with rental of Auditorium) and additional rooms may be added for an additional fee.

Weekend rates begin Friday after 1:30pm through Sunday.

Please contact 738-7381
for more information
Please contact 738-
7381 for more
information
Resident - Weekdays
Auditorium $63.00 $60.00
Dance Studio $47.00 $45.00
Card Room $42.00 $40.00
Portola Room $42.00 $40.00
Craft Room $37.00 $35.00
Ceramics Room $21.00 $20.00
Game Room $21.00 $20.00
Art Gallery $21.00 $20.00
Meeting Room $21.00 $20.00
273
Non-Resident - Weekdays
Auditorium $105.00 $100.00
Dance Studio $63.00 $60.00
Card Room $47.00 $45.00
Portola Room $47.00 $45.00
Craft Room $42.00 $40.00
Ceramics Room $26.00 $25.00
Game Room $26.00 $25.00
Art Gallery $26.00 $25.00
Meeting Room $26.00 $25.00
Non-Profit - Weekdays
Auditorium $37.00 $35.00
Dance Studio $26.00 $25.00
Card Room $21.00 $20.00
Portola Room $21.00 $20.00
Craft Room $16.00 $15.00
Ceramics Room $16.00 15.00
Game Room $16.00 $15.00
Art Gallery $16.00 $15.00
Meeting Room $16.00 $15.00
Commercial - Weekdays - provided no items are sold
Auditorium $131.00 $125.00
Dance Studio $89.00 $85.00
Card Room $52.00 $50.00
Portola Room $52.00 $50.00
Craft Room $47.00 $45.00
Ceramics Room $31.00 $30.00
Game Room $31.00 $30.00
Art Gallery $31.00 $30.00
Meeting Room $31.00 $30.00
Community Center Rentals - Weekends (per hour)
Resident - Weekends
Entire Building $220.00 $210.00
Auditorium $105.00 $100.00
Dance Studio $84.00 $80.00
Card Room $79.00 $75.00
Portola Room $79.00 $75.00
Craft Room $68.00 $65.00
Ceramics Room $52.00 $50.00
Game Room $52.00 $50.00
Art Gallery $52.00 $50.00
Meeting Room $52.00 $50.00
274
Non-Resident - Weekends
Entire Building $278.00 $265.00
Auditorium $157.00 $150.00
Dance Studio $115.00 $110.00
Card Room $84.00 $80.00
Portola Room $84.00 $80.00
Craft Room $73.00 $70.00
Ceramics Room $58.00 $55.00
Game Room $58.00 $55.00
Art Gallery $58.00 $55.00
Meeting Room $58.00 $55.00
Non-Profit
Entire Building $205.00 $195.00
Auditorium $79.00 $75.00
Dance Studio $63.00 $60.00
Card Room $58.00 $55.00
Portola Room $58.00 $55.00
Craft Room $47.00 $45.00
Ceramics Room $47.00 $45.00
Game Room $47.00 $45.00
Art Gallery $47.00 $45.00
Meeting Room $47.00 $45.00
Commercial - Weekends - provided no items are sold
Entire Building $288.00 $275.00
Auditorium $178.00 $170.00
Dance Studio $126.00 $120.00
Card Room $84.00 $80.00
Portola Room $84.00 $80.00
Craft Room $79.00 $75.00
Ceramics Room $58.00 $55.00
Game Room $58.00 $55.00
Art Gallery $58.00 $55.00
Meeting Room $58.00 $55.00
Philanthropic/City-Sponsor
Philanthropic, non-profit events that financially benefit the City by a minimum of $10,000. Rental charges for the event shall be waived for the usage of the Community Center. Organization will be responsible for any additional cost pertaining to janitorial or garbage. Building attendant will be provided. Organization will be responsible for obtaining and paying for any insurance or permits required for event. Event must be presented to the PB&R Director (or designee) and approved by City Manager (or designee). 275
Fee Description
Proposed
2023-2024
Adopted
2022-2023
POLICE
False Alarms
First Response No Charge No Charge
Second through fifth responses $160.00 $153.00
Six or more responses $250.00 $238.00
False Alarms without permit
First Response No Charge No Charge
Second through fifth responses $250.00 $238.00
Six or more responses $250.00 $238.00
Photograph (digital)
Disc of photos $87.00 $83.00
Audio/Video Request
Audio/Video Request $101.00 $96.00
Audio/Video Request with Redaction Required (per hour) $189.00 $180.00 Arcade Permit
Annual Renewal Fee $64.00 $61.00
Application Fee $38.00 $36.00
Block Party Permits $65.00 $62.00
Masseur/Masseuse
New -Non State Certified (Non-Practicioner) $424.00 $404.00 Non-State Certified Live Scan (Plus DOJ & FBI Fee) $34.00 $32.00 New - State Certified (Owner-Practicioner) $65.00 $62.00 Renewal $33.00 $31.00
Amendment to City Registration Certificate $33.00 $31.00 Administrative Fee for Firearms (Per Penal Code 12021.3Jl) For release to owner $430.00 $410.00
Taxi Cab Operation
Permit / Background Investigation $165.00 $157.00
Taxi Cab Permit Live Scan (Plus DOJ & FBI Fee) $34.00 $32.00 Vehicle Inspection $127.00 $121.00
City of Pacifica
2023-2024 Fees & Charges Master Schedule
276
General
Case Reports (Per Public Records Act) No Charge No Charge Good conduct letter for Visa (record review) $68.00 $65.00 Bingo Permit: New $38.00 $36.00
Bingo Permit: Annual Renewal Fee $38.00 $36.00
Second Hand Dealers $166.00 $158.00
Tow Service Contract $252.00 $240.00
Tow Driver Live Scan (Plus DOJ & FBI Fee) $34.00 $32.00 Alarm Permit $106.00 $101.00
Alarm Permit Renewal $56.00 $53.00
Subpoena Deuces Tecum for Records (1563(b)(6) CA
Evidence Code $17.00 $16.00
Fortune Telling $73.00 $70.00
Private Property abatement $281.00 $268.00
Vehicle Release Administrative Costs (all but victims) $170.00 $162.00 Franchise Tow Fee $50.00 $50.00
General Research (per hour) $100.00 $95.00
Storage of Property (Per Civil Code 2080.1(b) 1.00/Per Day 1.00/Per Day Tobacco Retailer License $97.00 $92.00
Ink Roll Fingerprinting $31.00 $30.00
Live Scan Fingerprinting $31.00 $30.00
San Mateo County Booking Fee
Based on Current
County Fee
Based on Current
County Fee
DUI with Incident Cost of hours and car Cost of hours and car Tape Transaction Cost of Outside Service
Cost of Outside
Service
Cost of Outside
Service
Dance Permit $63.00 $60.00
Repossession Fee (Per G.C. 26751) $16.00 $15.00
Temporary Recreational Vehicle Loading/Unloading Permit $16.00 $15.00 277
Municipal Code Violations
4-10.118(a)(5) Parked in Unmarked Parking $43.00 $43.00 4-10.304(a) Parking w/o Valid Permit $43.00 $43.00
4-10.304(a) Parking w/o Valid Permit (Pacifica State Beach) $50.00 $50.00 4-7.1101(a) Parked in Posted No Parking Zone $43.00 $43.00 4-7.1102(a) Making Repairs on Roadway $43.00 $43.00
4-7.1104(b) Parking Where Prohibited $43.00 $43.00
4-7.1106(b) No Parking on Narrow Street-Where Posted $43.00 $43.00 4-7.1108(b) Parking in Violation of Temporary No parking Sign $43.00 $43.00
4-7.1109(a) Parked the Wrong Way on One-Way Street $43.00 $43.00 4-7.1109(b) Parked the Wrong Way on Divided Highway $43.00 $43.00 4-7.1110(b) Improper Angle-Marked Angle Parking (Not
within Marks) $43.00 $43.00
4-7.1111 Failed to Curb Wheel – 3% Grade $43.00 $43.00
4-7.1112 Trailer Parked over 12 Hours $78.00 $78.00
4-7.1113(a) Selling from Vehicle without Permit $43.00 $43.00 4-7.1114(b) Occupied Motorhome on Public Property $53.00 $53.00 4-7.1201 Parked in Excess of Posted Limit $43.00 $43.00 4-7.1203(2) Restricted parking (Council Chambers) $43.00 $43.00 4-7.1204(c) Unlawful Parking of Oversized Vehicle $78.00 $78.00 4-7.1302(b) Red Curb $43.00 $43.00
4-7.1306(d) No Stopping/Standing/Parking in Bus Zone $43.00 $43.00 4-7.1403 Operate vehicle on Fassler/Sharp Park Rd. with Weight over 14,000 GVWR $43.00 $43.00
4-7.1404 Parking Commercial Vehicle in Commercial Area
(0200-0600) 10,000 GVWR $78.00 $78.00
5-1.13 Abandon Vehicle $203.00 $203.00
5-2.03(a) Vehicle Parked over 72 Hours $43.00 $43.00
5-13.03 Operate Vehicle - Private Property without written Permission $53.00 $53.00
5-18.03 Operate/Park/Stand Vehicle Off Road (Beach Area) $53.00 $53.00 9-4.2808(a) Parking on Residential Property (other than driveway) $43.00 $43.00
9-4.2809(a) Parking Commercial in Residential Area Anytime (10,000 GVWR) $78.00 $78.00
9-4.2809(b) No Parking in Vacant Lot $43.00 $43.00
9-4.2809(e) Parking on Commercial Property. Not in
Conjunction with Business $78.00 $78.00
9-4.2801(a) Repairing Vehicle on Vacant Lot $43.00 $43.00 278
Administrative Violations

4.3.202(a) Sale, Use, or Discharge of dangerous Fireworks $1,000.00 $1,000.00 4-3.202(b) Possession of 25 pounds or less of dangerous fireworks* $1,000.00 $1,000.00
4-3.203(a) Discharge of "safe and sane" fireworks during prohibited hours $200.00 $200.00
Second Offense $400.00 $400.00
Third Offense $1,000.00 $1,000.00
4-3.203(b) Discharge of "safe and sane" fireworks at
prohibited location $200.00 $200.00
Second Offense $400.00 $400.00
Third Offense $1,000.00 $1,000.00
4-3.203(c) Prohibited discharge of "safe and sane" by minors (under 18 years of age) $200.00 $200.00
Second Offense $400.00 $400.00
Third Offense $1,000.00 $1,000.00

4.3204(a) Sale of "safe and sane" fireworks without a valid permit $200.00 $200.00
Second Offense $400.00 $400.00
Third Offense $1,000.00 $1,000.00
4-3.204(b) Sale of "safe and sane" fireworks outside of approved stand $200.00 $200.00
Second Offense $400.00 $400.00
Third Offense $1,000.00 $1,000.00
4-3.204(c) Sales of "safe and safe" fireworks duirng
prohibited hours $200.00 $200.00
Second Offense $400.00 $400.00
Third Offense $100.00 $1,000.00
4-3.204(d) Sales of "safe and sane" fireworks to minors $200.00 $200.00 Second Offense $400.00 $400.00
Third Offense $1,000.00 $1,000.00
4-3.209 (a) Adult responsible for minor strictly liable for dangerous fireworks violation $1,000.00 $1,000.00
4-3.209(a) Adult responsible for minor strictly liable for "safe and sane" fireworks violation $200.00 $200.00
Second Offense $400.00 $400.00
Third Offense $1,000.00 $1,000.00
279
4-3.209(b) Social Host strictly liable for dangerous fireworks violation $1,000.00 $1,000.00
*In addition to the fine, the citee shall be assessed and shall be liable for the payment of the actual costs associated with the collection, transportation, and disposal of any seized fireworks.
5-28.04(b) Social Host-allow minor to be in possession, consume or served alcohol, alcoholic beverage, cannabis, or controlled substance at any gathering.** $1,000.00 $1,000.00 5-28.05 Allow a loud or unruly gathering after a first response warning has been issued** $500.00 $500.00
Second Offense** $750.00 $750.00
Third Offense** $1,000.00 $1,000.00
Cannabis Public Safety License Fee - Phase 1 (Plus
Background Fee) $425.00 $425.00
Cannabis Public Safety License Fee - Phase 2 $787.00 $750.00 Cannabis Operation - Employee Background : Live Scan (Plus DOJ & FBI Fee) $31.00 $30.00
Cannabis Operation- Owner/Operator Background: Live Scan (Plus DOJ & FBI Fee) and Consultant
Background Fee (Payable to City Consultant) $346.00 $330.00 Cannabis Public Safety License Fee - Yearly License Renewal $24,732.00 $23,577.00 280
Fee Description
Proposed
2023-2024
Adopted
2022-2023

PLANNING
Planning Division
Planning / Engineering Hourly Rate $250.00 $238.00
All development applications shall require a deposit based on estimated number of staff hours to process an application (including materials, postage, etc.). The deposit will be expended during application processing according to the adopted hourly rate, billed at each quarter hour. Additional funds may be requested if necessary. Remaining deposit will be returned at project completion.

Deposit based on estimated
number of staff hours.

Deposit based on
estimated number of staff
hours.

City Attorney's Review of Projects and Permits - If necessary, an additional deposit amount will be required for City Attorney review of projects.

Deposit based on estimated
number of attorney hours.

Hourly cost of Contract
Attorney
Deposit based on
estimated number of
attorney hours. Hourly
cost of Contract Attorney
Study Sessions - payment of deposit and staff hourly rate as stipulated above.

Payment of deposit and staff
hourly rate as stipulated
above
Payment of deposit and
staff hourly rate as
stipulated above
Request for extension of Development Application permits $750.00 $713.00 Applicant shall pay CEQA document filling fees adopted by the San Mateo County Clerk and California Department of Fish and Wildlife.

These fees are pass through to other agencies and amounts are not controlled by the City of Pacifica. See Planning Division staff for current fee schedules or visit
https://www.wildlife.ca.gov/Conservation/CEQA/Fees
Fees as adopted by State of
California and San Mateo
County Clerk.

Fees as adopted by State
of California and San
Mateo County Clerk.

Specialized Planning Services inc. Environmental Document Preparation with Supporting Technical Studies
Applicant shall pay full consultant cost. Full Contract amount Full Contract amount General Planning Fees
General Research Fee
$250.00/hr, plus actual
material cost
$238.00/hr, plus actual
material cost
Business License request for zoning consistency (half-hourly rate) $125.00 (half hour of staff
time)
New fee required if License is
denied and resubmitted
$119.00 (per half hour of
work)
New fee required if License
is denied and resubmitted
Home Occupation Permits $125.00 $119.00
City of Pacifica
2023-2024 Fees & Charges Master Schedule
281
Tree Permit (removal, encroachment, or substantially trim) not associated with a building permit; hourly rate (PMC Title 4, Chapter 12)
$1,000.00 N/A
Tree Permit (removal, encroachment, or substantially trim) associated with a building permit application; hourly rate $250.00 $238.00 Tree Permit Appeal Fee $577.00 $426.00
Other Administrative Permits; hourly rate plus actual material cost. $250.00/hr $238.00/hr Appeal of Planning Director/Zoning Adminstrator administrative approvals and zoning interpretations $577.00 N/A
General Plan maintenance fee
See Building Division section of
schedule
See Building Division
section of schedule
Review of Building Permit (hourly rate) $250.00/hr $238.00/hr Zoning verification letter $125.00 $119.00
Biennial Wireless Communications Facility Certification (PMC 9-

4.2608(a)(7) $250.00/hr $238.00/hr
Banner /Temporary Signage Requests (private property) $125.00 $119.00 Requests for Public Necessity and Convenience Determinations for ABC License $250.00 $238.00
Special Events on Private Property $250.00 $238.00
Pumpkin /X-Mas Tree Lots
$750.00, plus $500 refundable
deposit
$714.00, plus $500
refundable deposit
Requests for Address Assignment/Change $250.00 $238.00
Growth Management Allocations pursuant to PMC Title 9, Chapter 5 $250.00 $238.00
Mobile Home Fair Return Adjustment Requests
Deposits and payment of
actual costs based on
estimated number of staff
hours, Hearing Officer costs,
and City Attorney costs.

Deposits and payment of
actual costs based on
estimated number of staff
hours, Hearing Officer
costs, and City Attorney
costs.

General
Planning Agenda Packets, Planning Related Documents, and oversized plan sets Actual Cost of Reproduction
Actual Cost of
Reproduction
Code Books or Other Technical Manuals
Publisher's Cost + 10%
Handling Fee
Publisher's Cost + 10%
Handling Fee
Building Division
Building Permit Fee (Based on Dollar Valuation)**
$1.00 to $500 $71.00 $67.00
$501 to $2,000
$71.00 for first $500 plus
$4.00 for each additional $100
or fraction thereof.
$67.00 for first $500 plus
$4.00 for each additional
$100 or fraction thereof.
$2,001 to $25,000
$131.00 for first $2,000 plus
$19.00 for each additional
$1,000 or fraction thereof.
$135.00 for first $2,000
plus $19.00 for each
additional $1,000 or
fraction thereof.
282
$25,001 to $50,000
$568.00 for first $25,000 plus
$17.00 for each additional
$1,000 or fraction thereof.
$591.00 for first $25,000
plus $17.00 for each
additional $1,000 or
fraction thereof.
$50,001 to $100,000
$993.00 for first $50,000 plus
$9.00 for each additional
$1,000 or fraction thereof.
$1,054.00 for first $50,000
plus $9.00 for each
additional $1,000 or
fraction thereof.
$100,001 to $500,000
$1,443.00 for first $100,000
plus $8.00 for each additional
$1,000 or fraction thereof.
$1,109.00 for first
$100,000 plus $8.00 for
each additional $1,000 or
fraction thereof.
$500,001 to $1,000,00
$4,643.00 for first $500,000
plus $6.00 for each additional
$1,000 or fraction thereof.
$5,095.00 for first
$500,000 plus $6.00 for
each additional $1,000 or
fraction thereof.
$1,000,000 and above
$7,643.00 for first $1,000,000
plus $5.00 for each additional
$1,000 or fraction thereof.
$8,303.00 for first
$1,000,000 plus $5.00 for
each additional $1,000 or
fraction thereof.
** Building Valuation Data is published by the ICC. Construction cost valuation is adjusted by the Building Cost Index (BCI) in the San Francisco Bay Area, published in the Engineering News Record (ENR) by McGraw-Hill Publishing Company.

Plan Check and Other Building Permit and Inspection Fees Plan Check fee 65% of Permit Fee 65% of Permit Fee
Building Standards Administrative Fee
$1– 25,000 valuation = $1 fee
$25,001 – 50,000 valuation = $2 fee
$50,001 – 75,000 valuation = $3 fee
$75,001 – 100,000 valuation = $4 fee
Every $25,000 or fraction thereof above $100,000 Add $1 Fees shall be calculated at a
rate of $4 per $100,000 of
permit valuation, but not less
than one dollar, with
appropriate fractions thereof,
as shown to the left.

Fees shall be calculated at
a rate of $4 per $100,000
of permit valuation, but
not less than one dollar,
with appropriate fractions
thereof, as shown to the
left.

Education Fee $2 per permit $2 per permit
General Plan Maintenance 0.252% of construction value

0.05% of construction
value
Archive Fee
$15 plus one dollar per plan
page for sheets larger than
11x17
$15 plus one dollar per
plan page for sheets larger
than 11x17
Certified Assess Specialist Consultation Fee
Actual Consultant Cost + 10%
Administrative Fee
Actual Consultant Cost +
10% Administrative Fee
Hourly plan check fee - Planning, Engineering, Wastewater, etc. $250.00 $238.00 283
Swimming Pools and Spas
Building Permit fee based on
contract valuation. All other
applicable fees apply
Building Permit fee based
on contract valuation. All
other applicable fees apply
284
Inspections outside normal business hours
For contracted positions, fee is
actual consultant cost. For inhouse City employee
positions, fee is time and a
half, two hour minimum
For contracted positions,
fee is actual consultant
cost. For in-house City
employee positions, fee is
time and a half, two hour
minimum
Grading Permits Actual Time and Materials Actual Time and Materials Changes to existing permits
Hourly plan review fees based
on rates for all Departments
required to review revised
permit. Additional Building
Permit fees may apply if
valuation is affected by
modification.

Hourly plan review fees
based on rates for all
Departments required to
review revised permit.

Additional Building Permit
fees may apply if valuation
is affected by modification.

Inspection Fee. Hourly rate with a minimum 30 minutes.

For contracted positions, fee is
actual consultant cost. For inhouse City employee
positions, fee is time and a
half, two hour minimum
For contracted positions,
fee is actual consultant
cost. For in-house City
employee positions, fee is
time and a half, two hour
minimum
Building without Permit Double Building Permit Fee Double Building Permit Fee See Engineering for other encroachment, plan check, drainage fee, and other applicable fees
Solar Photovoltaic System, pursuant to Government Code Section 66015
Residential
$250 flat fee, plus $15 per
kilowatt (kw) above 15 kw.

State required SMIP and
Building Standards Fee based
on valuation will be applied.
$220 flat fee, plus $15 per
kilowatt (kw) above 15 kw.

State required SMIP and
Building Standards Fee
based on valuation will be
applied.

Commercial
$375 flat fee up to 50 kw, plus
$7 per kw between 51-250 kw
and plus $5 per kw above
250kw. State required SMIP
and Building Standards Fee
based on valuation will be
applied.
$387 flat fee up to 50 kw,
plus $7 per kw between 51-
250 kw and plus $5 per kw
above 250kw. State
required SMIP and
Building Standards Fee
based on valuation will be
applied.
285
Solar Thermal System, pursuant to Government Code Section 66015 Residential
$250 flat fee, plus $15 per kilowatt
thermal (kwth) above 10 kwth.

State required SMIP and Building
Standards Fee based on valuation
will be applied. N/A
Commercial
$375 flat fee up to 30 kwth, plus $7
per kwth between 31-260 kwth and
plus $5 per kw above 260kwth.

State required SMIP and Building
Standards Fee based on valuation
will be applied. N/A
Strong-Motion Instrumentation Program (SMIP) Fees pursuant to California Codes, Public Resources Code Section 2700-2709.1 SMIP (All other structures) 0.00028 times valuation 0.00028 times valuation SMIP (Residential up to three stories) 0.00013 times valuation 0.00013 times valuation Electrical Permit Fees
Private Swimming Pools $83.00 $79.00
Nonresidential Appliances; cost for each $7.00 $7.00
Temporary Power Service; cost for each $42.00 $40.00
(N) Residential Bldg.; cost per square foot $0.13 $0.12 Electrical Services (<=200 AMP); cost for each $52.00 $50.00 Electrical Services (<200 to 1000 AMP); cost for each $107.00 $102.00 Electrical Services (<1000 AMP); cost for each $215.00 $205.00 Residential Appliances; cost for each $7.00 $7.00
(N) Multi-Family Bldg.; cost per square foot $0.12 $0.11 Signs, Outline Lighting and Marquees; cost for each $29.00 $28.00 Misc. Apparatus, Conduits and Conductors; cost for each $33.00 $31.00 Light Fixtures (First 20 fixtures); cost for each $1.00 $1.00 Light Fixtures (Additional fixtures); cost for each $1.00 $1.00 Power Apparatus (Up to and including 1) $7.00 $7.00
Power Apparatus (Over 1 and not over 10) $21.00 $20.00
Power Apparatus (Over 10 and not over 50) $43.00 $41.00 Power Apparatus (Over 50 and not over 100) $86.00 $82.00 Power Apparatus (Over 100) $129.00 $123.00
Receptacles, Switch & Light Outlets (First 20 fixtures); cost for each $1.00 $1.00 Receptacles, Switch & Light Outlets (Additional fixtures) $1.00 $1.00 Electrical Permit Issuance; cost for each $43.00 $41.00 Electrical Permit Issuance (Special Cases) $16.00 $15.00 286
Mechanical Permit Fees $0.00
Furnace (<=100k BTU) $28.00 $27.00
Furnace (>100k to 500k BTU) $37.00 $35.00
Appliance Vents $15.00 $14.00
Boilers, Compressors, and Absorption Systems (<=3hp or 100k BTU) $26.00 $25.00 Boilers, Compressors, and Absorption Systems (<=15hp or 500k BTU) $50.00 $48.00
Boilers, Compressors, and Absorption Systems (<=30hp or 1000k BTU) $69.00 $66.00
Boilers, Compressors, and Absorption Systems (<=50hp or 1750k BTU) $101.00 $96.00
Boilers, Compressors, and Absorption Systems (>=50hp or 17500k BTU) $101.00 $96.00
Hood $21.00 $20.00
Air Handlers (<=10k CFM) $21.00 $20.00
Air Handlers (>10k CFM) $35.00 $33.00
Evaporative Cooler $21.00 $20.00
Vent Fan (Single Duct) $15.00 $14.00
Vent System $21.00 $20.00
Incinerators (Residential) $21.00 $20.00
Incinerators (Comm) $21.00 $20.00
Miscellaneous Mechanical $21.00 $20.00
Mechanical Permit Issuance $43.00 $41.00
Mechanical Permit Issuance (Special Cases) $16.00 $15.00 Plumbing Permit Fees
Fixtures & Vents; $15.00 $14.00
Fixtures & Vents (Repair/Alteration) $15.00 $14.00
Cesspool $19.00 $18.00
Sewage Disposal System $73.00 $70.00
Grease Interceptors $13.00 $12.00
Rainwater systems $19.00 $18.00
Water Piping $19.00 $18.00
Water heater $19.00 $18.00
Public Spa $112.00 $107.00
Gas Piping $9.00 $9.00
Public Pool $170.00 $162.00
Private Pool $112.00 $107.00
Private Spa $112.00 $107.00
Sewer $28.00 $27.00
Backflow $19.00 $18.00
Backflow device over 2" $19.00 $18.00
Miscellaneous Plumbing $19.00 $18.00
287
Plumbing Permit Issuance; cost for issuing each permit. $43.00 $41.00 Plumbing Permit Issuance (Special Cases). For issuing each supplemental permit for which the original permit has not expired, been cancelled or finalized. $16.00 $15.00
New Construction Development Impact Fees (calculated by Public Works, Engineering Division)
In-Lieu Park Dedication Fee (PMC 10-1.803 and 8-19.02)
Contact Engineering Division for fee calculation
Oceana/Manor/Palmetto Mitigation Fee (PMC8-18.04)
Contact Engineering Division for fee calculation
See Engineering Section for other encroachment, plan check, drainage fee, and other applicable fees
Capital Improvement Fee
As required by Pacifica
Municipal Code Title 7,
Chapter 4.

As required by Pacifica
Municipal Code Title 7,
Chapter 4.

Sewer Connection, Inspection, and Plan Check Fees
Plant Section of Master Fee
Schedule
Treatment Plant Section of
Master Fee Schedule
Code Enforcement
Administrative Citations (PMC1-6.06)
First Violation $100.00 $100.00
Second Violation $200.00 $200.00
Third Violation $500.00 $500.00
Misdemeanor Citation $1,000.00 $1,000.00
Late Fees - Failure to pay a civil fine within 10 calendar days of citation issuance, or within 10 calendar days following decision on an appeal to uphold the citation when a hardship waiver has been granted for the appeal hearing shall result in the following late charge.
50% of fine, plus full fine
amount
50% of fine, plus full fine
amount
Public Nuisance Abatement Assessment
Actual abatement cost - 100%
to property owner plus 10%
administrative fee
Actual abatement cost -
100% to property owner
plus 10% administrative
fee
288
Fee Description
Proposed
2023-2024
Adopted
2022-2023

PUBLIC WORKS
Encroachment permits and inspection; hourly charge rate basis $250.00 $238.00
Sidewalk repair and street openings by private contractor; hourly charge rate basis $250.00 $238.00
Penalties
Unpermitted construction work
Double Engineering Permit
Cost
Double Engineering Permit
Cost
Publication vending machine permit $540.00 $515.00
City Maps 24" x 36'
Printed: 24" x 36" or larger; $3/sq ft - black; $4/sq ft - color Per Square Foot Fee Per Square Foot Fee Electronic Copy on CD $17.00 $16.00
Electronic Copy on USB Portable Thumb Drive $51/4MB Drive $51/4MB Drive Photocopies Per page Fee Per page Fee
8 1/2" x 11"; black (per page) $0.25 $0.25
8 1/2" x 11"; color (per page) $1.00 $1.00
8 1/2" x 14"; black (per page) $0.50 $0.50
8 1/2" x 14"; color (per page) $1.50 $1.50
11" x 17"; black (per page) $1.00 $1.00
11" x 17"; color (per page) $2.00 $2.00
Photocopies - Large Format Per Sq. Ft. Per Sq. Ft.
24" x 36" or larger; black (per Square Foot Fee) $3.00 $3.00 24" x 36" or larger; color (per Square Foot Fee) $4.00 $4.00 Engineering Standard Drawing
Picked up Per page fee Per page fee
Mailed (Regular mail -Series 100) Per page fee + Mailing Per page fee + Mailing Mailed (Regular mail -Series 200) Per page fee + Mailing Per page fee + Mailing Mailed (Regular mail -Series 300) Per page fee + Mailing Per page fee + Mailing Street Excavation Handbook $40.00 $38.00
City of Pacifica
2023-2024 Fees & Charges Master Schedule
289
General
General Engineering Development Application Reviews; hourly charge $250.00 $238.00 Residential and non-residential public improvement plan checking and inspection; hourly charge $250.00 $238.00
Final Subdivision Map Checking. Staff may require an initial deposit equivalent to 10 hours minimum. All costs for contract or consultant services including legal shall be charged separately to the applicant as additional cost and may require additional deposit. 10 hours minimum and contract or consultant services including legal shall be charged separately to the applicant as additional cost. Total $5,000 initial deposit. $5,000 initial deposit;
charged at the rate of
$250/hour and for Contract
or consultant services
$5,000 initial deposit;
charged at the rate of
$238/hour and for Contract
or consultant services
Certificate of Compliance, notices of violation, property mergers, parcel map waivers, minor boundary line adjustments, reversions to acreage, and parcel map checking; hourly charge. Staff may require an initial deposit equivalent to 10 hours minimum and contract or consultant services including legal shall be charged separately to the applicant as additional cost. Total $5,000 initial deposit. Applicant shall pay full consultant services cost plus 10% of contract amount for administration $5,000 initial deposit;
charged at the rate of
$250/hour and for Contract
or consultant services
$5,000 initial deposit;
charged at the rate of
$238/hour and for Contract
or consultant services
Street/curb openings by utilities; hourly charge $250.00 $238.00 Subdivision Improvement Plan check and construction inspection, hourly charge. Staff may require an initial deposit equivalent to 10 hours minimum and contract or consultant services including legal shall be charged separately to the applicant as additional cost. Total $5,000 initial deposit. Applicant shall pay full consultant services cost plus 10% of contract amount for administration
$5,000 initial deposit;
charged at the rate of
$250/hour and for Contract
or consultant services
$5,000 initial deposit;
charged at the rate of
$238/hour and for Contract
or consultant services
Subdivision Improvement Plan check and construction inspection, hourly charge. Staff may require an initial deposit equivalent to 10 hours minimum. All costs for contract or consultant services shall be charged separately to the applicant as additional cost and may require additional deposit. Applicant shall pay full consultant services cost plus 10% of contract amount for administration
$2,226 initial deposit;
charged at the rate of
$250/hour
$2,226 initial deposit;
charged at the rate of
$238/hour
Applicant shall pay full consultant services cost plus 10% of contract amount for administration
Contract amount plus 10%
admin fee
Contract amount plus 10%
admin fee
Barricade Rentals for Block Party (8 Barricades Minimum) $2/Barricade +$50 deposit $2/Barricade +$50 deposit Surface Mining and Reclamation Annual Inspection Fee; hourly charge $250.00 $238.00 Surface Mining Violation (found during inspection)
Paint Driveway Curb Tips $250.00 $238.00
290
Pollution Prevention Inspection Fee, Hourly charge, Per Municipal Code Sec. 6-12.301 $250.00 $238.00
New Construction Development Impact Fees
Highway 1 Improvement Fee (PMC 8-15.04)
As required by Pacifica
Municipal Code PMC 8-15.04
As required by Pacifica
Municipal Code PMC 8-

15.04 Contact Engineering Division for fee calculation
In-Lieu Park Dedication Fee (PMC 10-1.803 and 8-19.02)
As required by Pacifica
Municipal Code PMC 10-

1.803 and 8-19.02, and
updated by Ordinance 878-
C.S., adopted May 9, 2022.

As required by Pacifica
Municipal Code PMC 10-

1.803 and 8-19.02, and
updated by Ordinance 878-
C.S., adopted May 9, 2022.

Contact Engineering Division for fee calculation
Oceana/Manor/Palmetto Mitigation Fee (PMC8-18.04) As required by Pacifica Municipal Code PMC8-18.04
As required by Pacifica
Municipal Code PMC8-18.04
Contact Engineering Division for fee calculation
Capital Improvement Fee
As required by Pacifica
Municipal Code Title 7,
Chapter 4.

As required by Pacifica
Municipal Code Title 7,
Chapter 4.

Contact Building Department for fee calculation
Subdivision Drainage Fee (PMC 7-4.101)
As required by Pacifica
Municipal Code PMC 7-4.101
As required by Pacifica
Municipal Code PMC 7-

4.101
Contact Engineering Division for fee calculation
Rockaway Beach Specific Plan Parking In-Lieu Fee (PMC 3-13.02(d)(6), Updated by Resolution 22-2020) $45,628.00 $43,497.00
Per Parking Space. (Fee adjusted each year based on CCI as of July 1st as required by Pacifica Municipal Code PMC 7-4.02.)
Sharp Park Specific Plan Parking In-Lieu Fee (Established by Resolution 25-2020) $45,628.00 $43,497.00
Per Parking Space. (Fee adjusted each year based on CCI as of July 1st as required by Pacifica Municipal Code PMC 7-4.02.)
291
Utility Pavement Cut Fee*
Adopted 2022-2023 Unit
Cost Cut Area (Percent
Section Area)
<10% of Section Area
<10 years $2.50
≥10 years $1.50
<10 years $1.50
≥10 years $1.00
*Proposed 2023-2024 Unit Cost Cut Area as required by Pacifica Municipal Code PMC 7-2.214
Construction Vehicle Impact Fee
Per Square Foot
Residential Unit / MultiFamily Fee
Residential Unit / MultiFamily Fee
$1.25/ sq. ft. $1.19 / sq. ft.

Accessory Dwelling Units (ADU): Construction Vehicle Impact Fees shall not be charged for any ADU that is under 750 square feet or an ADU of any size when the ADU is being constructed at the same time, under the same permit, as a new main residential unit or an expansion of the main unit that make payment of the fees as required.

Partial or Full Credit Utility Cut Fees for Developments with Pavement Improvements: A credit my be applied against the Utility Cut Fees for completing frontage roadway paving.

Reduced Utility Cut Fees Related to Sewer Lateral Repairs Not Requiring a Lateral Compliance Certificate: A minimal fee of $500 will be charged for pavement cuts fees related to fixing a sewer lateral not requiring a Sewer Lateral Compliance Certificate.

Residential
Accessory Dwelling Units (ADU): Utility Pavment Cut Fee shall not be charged for any ADU that is under 750 square feet or an ADU of any size when the ADU is being constructed at the same time, under the same permit, as a new main residential unit or an expansion of the main unit that make payment of the fees as required.

Functional Class Age Group
Arterials/Collectors
292
Fee Description
Proposed
2023-2024
Adopted
2022-2023

WASTEWATER TREATMENT PLANT

DEVELOPMENT CONNECTION FEES
(Account No. 34.900000.46751.0000.000)
Connection Fees (Sec. 6-11.102)
Water Meter Size Cost Cost
1" $12,391
1 1/2" $24,782
2" $39,651
3" $74,346
4" $123,910
6" $247,820
8" $369,512
Water Meter Size Cost Cost
1" $12,391 x Commercial Strength Factor
1 1/2" $24,782 x Commercial Strength Factor
2" $39,651 x Commercial Strength Factor
3" $74,346 x Commercial Strength Factor
4" $123,910 x Commercial Strength Factor
6" $247,820 x Commercial Strength Factor
8" $369,512 x Commercial Strength Factor
City of Pacifica
2023-2024 Fees & Charges Master Schedule
Commercial Units
Fee shall be increased
based on CCI as of July 1st
as required by Pacifica
Municipal Code PMC 6-

11.102 and updated by
Ord. 879-C.S., eff. June 22,
2022
Residential Units (Single, Town, Condo)
and Multi-Family Dwellings
Fee shall be increased
based on CCI as of July 1st
as required by Pacifica
Municipal Code PMC 6-

11.102 and updated by
Ord. 879-C.S., eff. June 22,
2022
293
Cost Per DFU $652
Inspection and Plan Review Fee
Plan review and
inspection; hourly
charge rate basis
$250 $238

SEWER SERVICE CHARGES
(Account No. 18.940000.46755.0000.000)
Annual Sewer Service Charges (Sec. 6-6.401
to 6-6.408) Measurement Period March 2022 to February 2023 March 2021 to February 2022 Annual Minimum
Service Charge
$967.38 (48 Annual Units
of Water Consumption x
$20.15374)
$934.67 (48 Annual Units of Water
Consumption x $19.47221)
Annual Service Charge
Actual Annual Units of
Water Consumption x 90%
x $20.15374
Actual Annual Units of Water
Consumption x 90% x $19.47221
Commercial Annual Service Charge
Actual Annual Units of
Water Consumption x
$20.15374 x strength
factor
Actual Annual Units of Water
Consumption x $19.47221 x strength
factor
Residential 1 Gymnasium 0.9
Cleaners 1.2 Car washes 0.9
Restaurants with functioning grease traps 1.6 Laundromats 0.75 Restaurants without functioning grease traps 1.8
Any Other Business 1
**Drainage Fixture Unit Values are based on the latest Uniform Plumbing Code Table 702.1 Accessory Dwelling Unit "ADU"
Cost will be based on the Total Drainage Fixture Unit "DFU" as defined in the latest Uniform Plumbing Code Table 702.1
Multiply by Cost Per DFU
Fee shall be increased
based on CCI as of July 1st
as required by Pacifica
Municipal Code PMC 6-

11.102 and updated by
Ord. 879-C.S., eff. June 22,
2022
Cost Per ADU Total DFU x $652.16
or Calculated Value whichever is higher
Residential
*Strength Multiplier / Factor = 44% + (28% x (BOD + TSS)/175)

1. BOD = Biochemical Oxygen Demand

2. TSS = Total Suspended Solids
Typical Strength Multiplier/Factor
294

CITY OF PACIFICA
Supplemental Statistical Information
295

THIS PAGE IS INTENTIONALLY
BLANK
296

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CITY OF PACIFICA
Glossaries
311

THIS PAGE IS INTENTIONALLY
BLANK
312
Budget Glossary

ACTIVITIES
Specific services performed in accomplishing program objectives and goals.

ACCRUAL
A method of accounting to record revenues when earned and expenses when incurred.

ACTUAL
A column heading in the budget. Figures found in the Actual column indicate actual financial information recorded for that time period.

ADOPTED BUDGET
This is the budget that is adopted by the City Council after reviewing and providing feedback and direction on the recommended budget at one or more budget study sessions.

AGENCY FUNDS
Also known as Fiduciary Fund Types, these funds are used to account for assets held by the City in a trustee capacity or as an agent for private individuals, organizations, or other governmental agencies. The fiduciary funds used by the City include agency funds. Agency funds are custodial in nature (assets equal liabilities) and do not measure the results of operations.

APPROPRIATION
An authorization made by the City Council which permits the City to incur obligations and to make expenditures of resources in providing services as planned.

APPROPRIATION LIMIT
Propositions 4 and 111 created a restriction on the amount of revenue which can be appropriated in any fiscal year. The Limit is based on actual appropriations during the 1978 79 fiscal years, and is increased each year using the growth of population and inflation. Not all revenue is restricted by the limit; only those which are referred to as "proceeds of taxes." Some examples of proceeds of taxes are sales tax, property tax, and business license tax.

ASSESSED VALUE
A value established for real property for use as a basis in levying property taxes. For all agencies in the State of California, assessed value is established by the County for the secured and unsecured property tax rolls. The utility property tax roll is valued by the State Board of Equalization. Under Article XIII of the State Constitution (Proposition 13 adopted by the voters on June 6, 1978) properties are assessed at 100% of full value. Proposition 13 also modified the value of real taxable property for fiscal year 1979 by rolling back values to fiscal year 1976 levels. From this base of assessment, subsequent annual increases in valuation are limited to a maximum of 2%. However, increases to full value are allowed for property improvements or upon change in ownership. Personal property is excluded from these limitations and is subject to annual reappraisal. Property taxes for general purposes cannot exceed 1% of assessed value.

AUDIT
Conducted by an independent certified public accountant (CPA), the primary objective of an audit is to determine if the City's financial statements present fairly the City’s financial position and results of 313
operations in conformity with Generally Accepted Accounting Principles (GAAP) and Governmental Accounting Standards for Comprehensive Annual Financial Reporting. In conjunction with their performance of an audit, the auditing standards require an independent auditor to report to the City Council of audit findings on adequacy of the City’s internal controls as well as recommendation and improvements to the City's financial management practices.

BALANCED BUDGET
A balanced budget is a situation in financial planning or the budgeting process where total revenues are equal to or greater than total expenses.

BEGINNING/ENDING FUND BALANCE
Appropriated resources available in a fund from the prior/current year after payment of the prior/current fiscal year’s expenses. This is not necessarily cash on hand.

BONDS
Bonds are a form of borrowing (debt financing) which reflects a written promise from the City to repay a sum of money on a specific date at a specified interest rate. Local governments use bonds to obtain long term financing for large capital projects such as buildings, streets, utility infrastructure, and bridges.

BUDGET
A budget is a financial plan for a specified period of time that matches planned revenue and expenditures to municipal services, goals and, objectives. The City uses a financial plan covering a fiscal year (July 1 through June 30), with actual budget appropriations made annually.

BUDGET AMENDMENT
The City Council has the sole responsibility for adopting the City's budget and may amend or supplement the budget at any time after adoption by majority vote. The City Manager has the authority to approve administrative adjustments to the budget as long as those changes are between objects, as well as departments, within the same fund category.

BUDGET POLICIES
Budget policies are general and specific guidelines, developed by the City Manager in consultation with the City Council, that govern financial plan preparation and administration. Departments make their budget requests on the basis of the guidelines.

CAPITAL IMPROVEMENT PLAN (CIP)
Commonly, a CIP is a five year plan providing for the maintenance or replacement of existing public facilities and assets and for building or acquiring new ones.

CONTINGENCY
A contingency is a budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted.

CONTRACTUAL SERVICES
Services rendered to a government by private firms, individuals, or other governmental agencies are contractual services. Examples include public safety services, recreation services, utilities, maintenance agreements, and professional consulting services.
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DEBT
A state of being under obligation to pay or repay someone or something.

DEBT INSTRUMENT
Debt instruments are methods of borrowing funds, including, but not limited to, general obligation bonds, judgment obligation bonds, revenue bonds, lease/purchase agreements, lease revenue bonds, and assessment district bonds.

DEBT SERVICE
Debt service is the payment of principal and interest on bonds and other debt instruments according to a pre determined schedule.

DEBT SERVICE FUNDS
The debt service fund type is used to account for the payment and accumulation of resources related to general long term debt principal and interest (see Fund).

DEFICIT
A deficit is the excess of an entity’s liabilities over its assets or the excess of expenditures over revenue during a single accounting period.

DEPARTMENT
A department is a major organizational unit of the City which has been assigned overall management responsibility for an operation or a group of related operations within a functional area.

DEPRECIATION
Depreciation is the expiration in the service life of capital assets attributable to wear and tear, deterioration, action of physical elements, inadequacy, or obsolescence.

ENTERPRISE FUNDS
The enterprise fund type is used to account for operations that are financed and operated in a manner similar to private sector enterprises and it is the intent of the City that the costs (including depreciation) of providing goods or services to the general public be financed or recovered primarily through user fees.

EXPENDITURE
An expenditure is the outflow of funds paid or to be paid for an asset obtained or goods and services obtained regardless of when the expense is actually paid. This term applies to all funds. Note: An encumbrance is not an expenditure, but a commitment. An encumbrance reserves funds to be expended in future periods.

FEES
Charges for services levied by the City to recover costs associated with providing a service or permitting an activity.

FISCAL YEAR (FY)
A fiscal year is a designated twelve month period for budgeting and record keeping purposes. The City of ’s fiscal year is July 1 to June 30.
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FIXED ASSETS
Assets of long term nature such as land, buildings, roads, bridges, and related infrastructure, machinery, furniture, and other equipment are fixed assets.

FULL TIME EQUIVALENT
The ratio of the total number of paid hours during a period (part time, full time, contracted) by the number of working hours in that period Mondays through Fridays.

FUNCTION
A group of related programs crossing organizational (departmental) boundaries and aimed at accomplishing a broad goal or accomplishing a major service are functions.

FUND
A fund is 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, for specific activities or government functions.

FUND BALANCE
Also known as financial position, fund balance for governmental fund types is the excess of fund assets over liabilities, and represents the cumulative effect of revenue and other financing sources over expenditures and other financing uses.

GAAP
GAAP stands for Generally Acceptable Accounting Principles. These are uniform minimum standards for financial accounting and recording, encompassing the conventions, rules, and procedures that define accepted accounting principles.

GASB
GASB stands for Governmental Accounting Standards Board. The accounting profession’s regulatory body for governmental accounting and determines what constitutes GAAP for governmental agencies.

GANN LIMIT
An absolute dollar limit on the amount of funds derived from taxes that the City can legally appropriate and expend each fiscal year, as specified by Article 13 B of the State Constitution. Any tax revenues in excess of the Gann Limit must be returned to taxpayers. The base year used on computing the Gann Limit is FY1978 79, with adjustments to the appropriations limit allowed succeeding fiscal years for changes in population and changes in the cost of living.

GENERAL FUND
The general fund is the primary operating fund of the City. All revenues that are not allocated by law or contractual agreement to a specific fund are accounted for in the General Fund. With the exception of subvention or grant revenue restricted for specific uses, General Fund resources can be utilized for any legitimate governmental purpose.

GOAL
A goal is a statement of broad direction, purpose, or intent. 316

GOVERNMENTAL FUND
Government funding refers to financial assistance received by non government entities in the form of federal, state, or local government grants, loans, loan guarantees, property, cooperative agreements, food commodities, direct appropriations, or other assistance.

GRANT
Contribution or gift of cash or other assets from another governmental entity to be used or expended for a specific purpose, activity, or facility.

INTERFUND TRANSFER
The movement of monies between funds of the same governmental entity is an interfund transfer.

INVESTMENT REVENUE
Investment revenue is received as interest from the investment of funds not immediately required to meet cash disbursement obligations.

LINE ITEM BUDGET
A line item budget lists detailed expenditure categories (salary, materials and supplies, travel, etc.) separately, along with the amount budgeted for each specified category. The City uses a line item detail to maintain and record for financial reporting and control purposes.

MATERIALS AND SUPPLIES
Expendable materials and operating supplies are necessary to conduct departmental operations.

MISSION STATEMENT
A mission statement provides policy guidance and direction for the highest priority objectives to be accomplished.

MODIFIED ACCRUAL BASIS OF ACCOUNTING
The modified accrual basis of accounting is used in conjunction with the current financial resources measurement focus. Revenue is recognized when they are available and measurable. Expenditures are recognized when goods and services are received.

OBJECT OF EXPENDITURE
Object of expenditure is a classification referring to the lowest and most detailed level of classification, such as electricity, office supplies, and contract services.

OPERATING BUDGET
The operating budget is the portion of the budget that pertains to daily operations providing basic governmental services. The program budgets in the financial plan form the operating budget.

OPERATIONS
Operations are a grouping of related programs within a functional area. 317

PERFORMANCE MEASURES (OBJECTIVES)
Performance measures are a statement of specific direction, purpose, or intent based on the needs of the community and the goals established for a specific program. Performance measures are clearly stated objectives that are measurable in quantitative terms.

PROGRAM
Programs are group activities, operations, or organizational units directed to attaining specific purposes or objectives.

RESERVE
A reserve is an account used to indicate that a portion of a fund's balance is legally restricted for a specific purpose or designated by the City Council and is, therefore, not available for general appropriation.

RESERVE DRAW DOWN
Reserve draw down refers to the amount of fund balance required as a revenue funding source to balance fund budgets where appropriations exceed current revenue. If current revenue exceed appropriations, the fund balance will increase and be referred to a reserve improvement.

RESOLUTION
A resolution is a special or temporary order of a legislative body. It is an order of a legislative body requiring less legal formality than an ordinance or statue.

RESOURCES (SOURCES)
Resources are total amounts available for appropriation, including estimated revenue, borrowing proceeds, fund transfers, and beginning balances.

SPECIAL REVENUE FUNDS
A special revenue fund type is used to account for the proceeds from specific revenues sources (other than trusts or capital funds) that are legally restricted to expenditures for specific purposes.

STRUCTURAL BALANCE
The structural or underlying fiscal balance is the difference between government revenues and expenditures corrected by the effects that could be attributed to the economic cycle and one off events.

SUBVENTIONS
Subventions are revenue collected by the State (or other level of government) which is allocated to the City on a formula basis.

WORKING CAPITAL
Working capital, also known as financial position in private sector accounting and enterprise fund accounting in the public sector, is the excess of current assets over current liabilities. 318
Acronym Glossary

ACRONYM DEFINITION
AB Assembly Bill
ABAG Association of Bay Area Governments
ADA Americans with Disabilities Act
BID Business Improvement District
C/CAG City/County Association of Governments
CAFR Comprehensive Annual Financial Report
CALPERS California Public Employees Retirement System
CCWD Coastside County Water District
CEQA California Environmental Quality Act
CIP Capital Improvement Program
COPS Community-Oriented Policing Services
CPI-U Consumer Price Inex - All Urban Consumers
CSAC California State Association of Counties
CSO Community Services Officer
DOC Department Operations Center
EOC Emergency Operations Center
ERAF Educational Revenue Augmentation Fund
FDIC Federal Deposit Insurance Corporation
FICA Federal Insurance Contribution Act
FPPC Fair Political Practices Commission
FSLIC Federal Savings and Loan Insurance Corporation
FTO Field Training Officer
GASB Government Accounting Standards Board
GF General Fund
GIS Geographic Information System
HOPTR Homeowner Property Tax Relief
I&I Infiltration and Inflow
IT Information Technology
JOB Judgment Oblication Bonds
JPA Joint Power Authority
LAIF Local Agency Investment Fund
LCP Local Coastal Plan
LTD Long Term Disability
MTC Metropolitan Transportation Commission
NACSLB National Advisory Council on State and Local Budgeting NEPA National Environmental Policy Act
NPDES National Pollutant Discharge Elimination System
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ACRONYM
OPEB
PMS
POST
RDA
SB
SLESF
SMC
SR2S
SRO
STIP
TDA
TOT
VLF

DEFINITION
Other Post Employent Benefits
Pavement Management System
Peace Officers Standards and Training
Redevelopment Agency
Senate Bill
Supplemental Law Enforcement Services Funds
San Mateo County
Safe Routes to School
School Resource Officer
Statewide Transportation Improvement Plan
Transportation Development Act
Transient Occupancy Tax
Vehicle License Fee
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Pacifica City CouncilJune 26, 2023

Pacifica City Council
June 26, 2023