ATTACHMENT A, EXHIBIT 2
FTE Revenues Expenses
Department Adjustment Adjustment Adjustment
GENERAL FUND (102 & 103)
Community Services Ticketing Revenue/ JMZ Staffing and Programming Augmentation Consistent with Finance Committee's direction, this action augments the Junior Museum and Zoo (JMZ) staffing by adding 1.0 Program Assistant I for Guest Services, and converting four Zoological Assistants (allocated at .48 FTE each) to four full-time Animal Caretakers. The conversion for the four positions will take effect in January. Additionally, the plan allocates $211,000 for a new JMZ ticketing system and increases revenue, reflecting peak hour ticket pricing. The costs will be partially offset by revenue from an increase to the ticket prices from $10 to $14 during peak operations. (Ongoing Net Costs: $352,000)
3.08 350,000$ 509,026$
Community Services Los Altos and Los Altos Hills Animal Care Revenue This action increases revenue from Los Altos and Los Altos Hills in accordance with the latest contract renewal (CMR 2403-2827), effective July 1, 2024, for providing animal care and control services. (Ongoing Savings: $198,000)
198,338$ -$
Fire Revenue from Stanford University/ Upstaff Fire Engine 62 with three Sworn Staff instead of Overtime
Consistent with Finance Committee's direction, this action adds
3.00 Firefighter EMTs to fill one Daily shift position at Fire Engine
62. These staff will increase fire response capability by converting the squad vehicle at Fire Station 2 to a full Fire Engine through sworn staff rather than on overtime. The addition of these staff will be partially offset with revenue from Stanford University per the fire services agreement between the University and the City. (Ongoing Net Costs: $97,000)
3.00 14,078$ 74,093$
Non-Departmental Transfer to the Capital Improvement Fund for California Avenue Interim Improvements
In support of City Council priority objectives, this action transfers $450,000 to the Capital Improvement Fund for street paving adjustments, signage, planters, and site furniture in the California Avenue Streetscape Update project (PL-23000). (Ongoing Costs: $0) -$ 450,000$
Non-Departmental Transfer to the Capital Improvement Fund for Roth Building Rehabilitation
This action transfers $300,000 to the Capital Improvement Fund to reimburse the Palo Alto Museum (PAM) for inflationary cost increases related to the Roth Building Rehabilitation project (PF- 23001). (Ongoing Costs: $500,000, FY 2026 only)
-$ 300,000$
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2025 PROPOSED BUDGET ATTACHMENT A, EXHIBIT 2
FTE Revenues Expenses
Department Adjustment Adjustment Adjustment
GENERAL FUND (102 & 103)
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2025 PROPOSED BUDGET Non-Departmental Ramona Car-Free Streetscape Design
This action provides $50,000 in one-time funding to begin engagement with stakeholders about the future of Ramona Street as a car-free street. Funding will be used to onboard consultant resources that will be responsible for conducting stakeholder engagement, designing alternatives, considering legal strategies for permanent status as a car-free street, and addressing potential impacts for Ramona as a historic district. (Ongoing Costs: $0) -$ 50,000$
Non-Departmental City Wide Special Event Funding Consolidation Consistent with Finance Committee Direction, this action adds funding for the following citywide events and programming: UNAFF ($45k), 3rd Thursdays ($40k), and Magical Bridge ($150k) as well as one-time funding for Environmental Volunteers Foothills Nature Preserve ($11k). During deliberations, Neighbors Abroad was also considered, but funding for this program is already included in the FY 2025 budget. (Ongoing Costs: $235,000)
-$ 246,000$
Non-Departmental Uncertainty Reserve
As a result of actions taken by the Finance Committee, funding of approximately $1.5 million is available to increase the Uncertainty Reserve for use during the FY 2026 Budget process. This action will increase the remaining funds in the Uncertainty Reserve to $6.2 million. (Ongoing Costs: $0, $6.2 million one-time reserve) -$ 1,470,442$
Non-Departmental Real Property Investment Reserve
Consistent with Finance Committee Direction on June 4, 2024, this action reduces the Real Property Investment Reserve from $2.5 million to $1.0 million annually. (Ongoing Savings: $1,500,000) -$ (1,500,000)$
Office of
Transportation
Revenue from Stanford University/ Palo Alto Link
This action reduces the net City cost of providing Palo Alto Link services by $400,000 through a combination of reduced service levels (including reduction of service hours and areas, and limitation of ridership) and increased revenue (including fare increases and additional support from Stanford). (Ongoing Net Savings: $400,000)
223,000$ (177,000)$
Office of
Transportation
Palo Alto Transportation Management Authority (PATMA)
This ongoing action increases the allocation for PATMA by $200,000, from $200,000 to $400,000, to maintain current service levels, with $25,000 funded by the University Avenue Parking Fund and $175,000 supported by the General Fund. Previously, PATMA spent down reserves to maintain service levels and has exhausted those funds. (Ongoing Costs: $175,000)
-$ 175,000$
Public Works Public Services Streets & Sidewalks 311 Service Requests Staffing This ongoing action adds two hourly (0.46 FTE each) General Laborer positions to support work orders generated from Palo Alto 311 streets and sidewalks service requests and address an existing backlog. (Ongoing Costs: $107,000)
0.96 -$ 100,199$
ATTACHMENT A, EXHIBIT 2
FTE Revenues Expenses
Department Adjustment Adjustment Adjustment
GENERAL FUND (102 & 103)
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2025 PROPOSED BUDGET Utilities Gas Fund Equity Transfer
Consistent with Council direction, this action increases the Gas Fund equity transfer to the General Fund from 11.9% to 14.5%, an increase of approximately $2.0 million. This is accompanied by an increase to retail revenues in the Gas Fund by approximately $2.0 million, supported by an increase to the gas rate in FY 2025 from
9.0% in the proposed budget to 12.5%. (Ongoing Savings: $916,000, FY 2026 Only)
1,958,000$ -$
Various Other Post-Employment Benefits (OPEB) Actuarial Valuation A detailed list of impacts by department and fund can be found in Attachment D, Exhibit 1. (Ongoing costs: $3,300,000)
-$ 1,650,657$
Fund Balance Adjustment to Fund Balance (Budget Stabilization Reserve) This action adjusts the fund balance to offset adjustments recommended in this report.
-$ (605,000)$
GENERAL FUND (102 & 103) SUBTOTAL 7.04 2,743,416$ 2,743,416$ ATTACHMENT A, EXHIBIT 2
FTE Revenues Expenses
Department Adjustment Adjustment Adjustment
CAPITAL IMPROVEMENT FUNDS
CAPITAL IMPROVEMENT FUND (471)
Capital Capital Improvement Project Amendments to Proposed Reappropriations
This action reflects the impact from adjustments to capital projects as a result of funds recommended to be reappropriated from FY 2024 to FY 2025, as outlined in Attachment A, Exhibit 3. Projects with other recommended adjustments are detailed below.
(1,851)$ 6,088,590$
Capital Transfer from Gas Tax Fund/Street Maintenance (PE-86070) This action increases the transfer from the Gas Tax Fund and the Street Maintenance project's budget by $79,378 annually to align with the California Department of Finance’s May 2024 updates for estimated 2024-25 Gas Tax Revenue.
79,378$ 79,378$
Capital Baylands Boardwalk Piling Repair (PE-24000)
To avoid boardwalk closure, this action increases the project's budget by $203,000 to support repair work for which bids were higher than the engineer's estimate.
-$ 203,000$
Capital Transfer from the General Fund/ California Avenue Streetscape Update (PL-23000)
In support of City Council priority objectives, this action increases the project's budget by $450,000 for street paving adjustments, signage, planters, and site furniture, offset with a transfer from the General Fund in the same amount.
450,000$ 450,000$
Capital Transfer from the General Fund/ Roth Building Rehabilitation (PF- 23001)
This action provides a $300,000 reimbursement to the Palo Alto Museum (PAM) for inflationary cost increases, offset with a transfer from the General Fund in the same amount. (Ongoing Costs: $500,000, FY 2026 only)
300,000$ 300,000$
Various Other Post-Employment Benefits (OPEB) Actuarial Valuation A detailed list of impacts by department and fund can be found in Attachment D, Exhibit 1. (Ongoing Costs: $108,000)
-$ 54,109$
Fund Balance Adjustment to Fund Balance (Infrastructure Reserve) This action adjusts the fund balance to offset adjustments recommended in this report.
-$ (6,347,550)$
CAPITAL IMPROVEMENT FUND (471) SUBTOTAL 0.00 827,527$ 827,527$
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2025 PROPOSED BUDGET ATTACHMENT A, EXHIBIT 2
FTE Revenues Expenses
Department Adjustment Adjustment Adjustment
CAPITAL IMPROVEMENT FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2025 PROPOSED BUDGET CUBBERLEY INFRASTRUCTURE FUND (472)
Capital Capital Improvement Project Amendments to Proposed Reappropriations
This action reflects the impact from adjustments to capital projects as a result of funds recommended to be reappropriated from FY 2024 to FY 2025, as outlined in Attachment A, Exhibit 3. Projects with other recommended adjustments are detailed below.
-$ 1,031,944$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report.
-$ (1,031,944)$
CUBBERLEY INFRASTRUCTURE FUND (472) SUBTOTAL 0.00 -$ -$ ATTACHMENT A, EXHIBIT 2
FTE Revenues Expenses
Department Adjustment Adjustment Adjustment
ENTERPRISE FUNDS
AIRPORT FUND (530)
Capital Capital Improvement Project Amendments to Proposed Reappropriations
This action reflects the impact from adjustments to capital projects as a result of funds recommended to be reappropriated from FY 2024 to FY 2025, as outlined in Attachment A, Exhibit 3. Projects with other recommended adjustments are detailed below.
22,500$ 25,000$
Various Other Post-Employment Benefits (OPEB) Actuarial Valuation A detailed list of impacts by department and fund can be found in Attachment D, Exhibit 1. (Ongoing Costs: $18,000)
-$ 9,345$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report.
-$ (11,845)$
AIRPORT FUND (530) SUBTOTAL 0.00 22,500$ 22,500$ UTILITIES ADMINISTRATION FUND (521)
Various Other Post-Employment Benefits (OPEB) Actuarial Valuation A detailed list of impacts by department and fund can be found in Attachment D, Exhibit 1. (Ongoing Savings: $7,000)
-$ (3,364)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report.
-$ 3,364$
UTILITIES ADMINISTRATION FUND (521) SUBTOTAL 0.00 -$ -$ ELECTRIC FUND (513 & 523)
Capital Capital Improvement Project Amendments to Proposed Reappropriations
This action reflects the impact from adjustments to capital projects as a result of funds recommended to be reappropriated from FY 2024 to FY 2025, as outlined in Attachment A, Exhibit 3. Projects with other recommended adjustments are detailed below.
-$ 8,727,930$
Utilities Associate Sustainability Program Administrator This action adds 1.0 FTE Associate Sustainability Program Administrator to the Utilities Resource Management Division. This fulfills the Council's Climate Action priority by supporting programs to drive gas appliance conversion to electricity and electric vehicle adoption, both of which reduce emissions supporting the City's green electricity portfolio. (Ongoing Costs: $155,000)
1.00 -$ 148,819$
Various Other Post-Employment Benefits (OPEB) Actuarial Valuation A detailed list of impacts by department and fund can be found in Attachment D, Exhibit 1. (Ongoing Costs: $556,000)
-$ 277,742$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report.
-$ (9,154,491)$
ELECTRIC FUND (513 & 523) SUBTOTAL 1.00 -$ -$
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2025 PROPOSED BUDGET ATTACHMENT A, EXHIBIT 2
FTE Revenues Expenses
Department Adjustment Adjustment Adjustment
ENTERPRISE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2025 PROPOSED BUDGET FIBER FUND (533)
Capital Capital Improvement Project Amendments to Proposed Reappropriations
This action reflects the impact from adjustments to capital projects as a result of funds recommended to be reappropriated from FY 2024 to FY 2025, as outlined in Attachment A, Exhibit 3. Projects with other recommended adjustments are detailed below.
-$ 6,355,164$
Various Other Post-Employment Benefits (OPEB) Actuarial Valuation A detailed list of impacts by department and fund can be found in Attachment D, Exhibit 1. (Ongoing Savings: $6,000)
-$ (3,028)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report.
-$ (6,352,136)$
FIBER FUND (533) SUBTOTAL 0.00 -$ -$
GAS FUND (514 & 524)
Capital Capital Improvement Project Amendments to Proposed Reappropriations
This action reflects the impact from adjustments to capital projects as a result of funds recommended to be reappropriated from FY 2024 to FY 2025, as outlined in Attachment A, Exhibit 3. Projects with other recommended adjustments are detailed below.
-$ 4,690,727$
Capital Gas Main Replacements #25 (GS-15000)
To mitigate further rate increases related to the Gas Fund equity transfer and to maintain a sufficient reserve balance, this action reduces the project's FY 2025 budget by $735,000.
-$ (735,000)$
Utilities Gas Fund Equity Transfer
Consistent with Council direction, this action increases the Gas Fund equity transfer to the General Fund from 11.9% to 14.5%, an increase of approximately $2.0 million. This is offset by an increase to retail revenues by approximately $2.0 million, supported by an increase to the gas rate in FY 2025 from 9.0% in the proposed budget to 12.5%. (Ongoing Costs: $916,000, FY 2026 Only) 1,958,000$ 1,958,000$
Utilities Water System Operations Staffing
This action removes the Water System Operations Staffing Proposal from the FY 2025 Proposed Budget to allow time for discussions with the Service Employee International Union (SEIU).
The proposal sought to reclassify four Water System Operator II’s and two Senior Water System Operators into four Utilities Install/Repairers and two Utility Install/Repairer Leads, respectively. (Ongoing Costs: $10,000)
0.00 -$ 5,359$
ATTACHMENT A, EXHIBIT 2
FTE Revenues Expenses
Department Adjustment Adjustment Adjustment
ENTERPRISE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2025 PROPOSED BUDGET Various Other Post-Employment Benefits (OPEB) Actuarial Valuation A detailed list of impacts by department and fund can be found in Attachment D, Exhibit 1. (Ongoing Costs: $274,000)
-$ 136,926$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report.
-$ (4,098,012)$
GAS FUND (514 & 524) SUBTOTAL 0.00 1,958,000$ 1,958,000$ REFUSE FUND (525)
Various Other Post-Employment Benefits (OPEB) Actuarial Valuation A detailed list of impacts by department and fund can be found in Attachment D, Exhibit 1. (Ongoing Costs: $96,000)
-$ 47,695$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report.
-$ (47,695)$
REFUSE FUND (525) SUBTOTAL 0.00 -$ -$ STORMWATER MANAGEMENT FUND (528)
Capital Capital Improvement Project Amendments to Proposed Reappropriations
This action reflects the impact from adjustments to capital projects as a result of funds recommended to be reappropriated from FY 2024 to FY 2025, as outlined in Attachment A, Exhibit 3. Projects with other recommended adjustments are detailed below.
-$ 5,822,454$
Various Other Post-Employment Benefits (OPEB) Actuarial Valuation A detailed list of impacts by department and fund can be found in Attachment D, Exhibit 1. (Ongoing Costs: $72,000)
-$ 36,272$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report.
-$ (5,858,726)$
STORMWATER MANAGEMENT FUND (528) SUBTOTAL 0.00 -$ -$ WASTEWATER COLLECTION FUND (527)
Capital Capital Improvement Project Amendments to Proposed Reappropriations
This action reflects the impact from adjustments to capital projects as a result of funds recommended to be reappropriated from FY 2024 to FY 2025, as outlined in Attachment A, Exhibit 3. Projects with other recommended adjustments are detailed below.
-$ 40,000$
Various Other Post-Employment Benefits (OPEB) Actuarial Valuation A detailed list of impacts by department and fund can be found in Attachment D, Exhibit 1. (Ongoing Savings: $150,000)
-$ (74,921)$
ATTACHMENT A, EXHIBIT 2
FTE Revenues Expenses
Department Adjustment Adjustment Adjustment
ENTERPRISE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2025 PROPOSED BUDGET Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report.
-$ 34,921$
WASTEWATER COLLECTION FUND (527) SUBTOTAL 0.00 -$ -$ WASTEWATER TREATMENT FUND (526)
Capital Capital Improvement Project Amendments to Proposed Reappropriations
This action reflects the impact from adjustments to capital projects as a result of funds recommended to be reappropriated from FY 2024 to FY 2025, as outlined in Attachment A, Exhibit 3. Projects with other recommended adjustments are detailed below.
35,169,981$ 42,178,642$
Various Other Post-Employment Benefits (OPEB) Actuarial Valuation A detailed list of impacts by department and fund can be found in Attachment D, Exhibit 1. (Ongoing Costs: $590,000)
-$ 295,490$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report.
-$ (7,304,151)$
WASTEWATER TREATMENT FUND (526) SUBTOTAL 0.00 35,169,981$ 35,169,981$ WATER FUND (522)
Capital Capital Improvement Project Amendments to Proposed Reappropriations
This action reflects the impact from adjustments to capital projects as a result of funds recommended to be reappropriated from FY 2024 to FY 2025, as outlined in Attachment A, Exhibit 3. Projects with other recommended adjustments are detailed below.
-$ 5,632,547$
Utilities Water System Operations Staffing
This action removes the Water System Operations Staffing Proposal from the FY 2025 Proposed Budget to allow time for discussions with the Service Employee International Union (SEIU).
The proposal sought to reclassify four Water System Operator II’s and two Senior Water System Operators into four Utilities Install/Repairers and two Utility Install/Repairer Leads, respectively. (Ongoing Savings: $50,000)
0.00 -$ (43,098)$
Utilities Water Rates Decrease
In accordance with the FY 2025 Water Fund Financial Plan, this action reduces the annual water rate increase from 10.0% to 9.5%, reducing revenue by $297,381. (Ongoing Savings: $0)
(297,381)$ -$
Various Other Post-Employment Benefits (OPEB) Actuarial Valuation A detailed list of impacts by department and fund can be found in Attachment D, Exhibit 1. (Ongoing Costs: $152,000)
-$ 75,809$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report.
-$ (5,962,639)$
WATER FUND (522) SUBTOTAL 0.00 (297,381)$ (297,381)$ ATTACHMENT A, EXHIBIT 2
Revenues Expenses
Department Adjustment Adjustment
SPECIAL REVENUE FUNDS
PARKS DEVELOPMENT IMPACT FEE FUND (210)
Non-
Departmental
Transfer to Capital Improvement Fund
This action reduces the transfer to the Capital Improvement Fund as a result of recommended adjustments to capital project reappropriations from FY 2024 to FY 2025.
-$ (1,851)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset the actions recommended in this report.
-$ 1,851$
PARKS DEVELOPMENT IMPACT FEE FUND (210) SUBTOTAL -$ -$ GAS TAX FUND (231)
Non-
Departmental
Gas Tax Revenue Increase/ Transfer to Capital Improvement Fund for Street Maintenance (PE-86070)
This action increases Gas Tax revenue estimates and increases transfers to the CIP for the Street Maintenance Project (PE-86070) based on the California Department of Finance's May 2024 updates for estimated 2024-25 HUTA and RMRA-SB1 taxes.
79,378$ 79,378$
GAS TAX FUND (231) SUBTOTAL 79,378$ 79,378$
CALIFORNIA AVENUE PARKING PERMITS FUND (237)
Various Other Post-Employment Benefits (OPEB) Actuarial Valuation A detailed list of impacts by department and fund can be found in Attachment D, Exhibit 1. (Ongoing Costs: $1,000)
-$ 574$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset the actions recommended in this report.
-$ (574)$
CALIFORNIA AVENUE PARKING PERMITS FUND (237) SUBTOTAL -$ -$ RESIDENTIAL PARKING PERMIT PROGRAMS FUND (239)
Various Other Post-Employment Benefits (OPEB) Actuarial Valuation A detailed list of impacts by department and fund can be found in Attachment D, Exhibit 1. (Ongoing Costs: $2,000)
-$ 1,000$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset the actions recommended in this report.
-$ (1,000)$
RESIDENTIAL PARKING PERMIT PROGRAMS FUND (239) SUBTOTAL -$ -$
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2025 PROPOSED BUDGET ATTACHMENT A, EXHIBIT 2
Revenues Expenses
Department Adjustment Adjustment
SPECIAL REVENUE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2025 PROPOSED BUDGET UNIVERSITY AVENUE PARKING PERMITS FUND (236)
Office Of
Transportation
Palo Alto Transportation Management Authority (PATMA)
Funding This ongoing action increases the allocation for PATMA by $200,000, from $200,000 to $400,000, to maintain current service levels, with $25,000 funded by the University Avenue Parking Fund and $175,000 supported by the General Fund. Previously, PATMA spent down reserves to maintain service levels and has exhausted those funds. (Ongoing Costs: $25,000)
-$ 25,000$
Various Other Post-Employment Benefits (OPEB) Actuarial Valuation A detailed list of impacts by department and fund can be found in Attachment D, Exhibit 1. (Ongoing Costs: $5,000)
-$ 2,413$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset the actions recommended in this report.
-$ (27,413)$
UNIVERSITY AVENUE PARKING PERMITS FUND (236) SUBTOTAL -$ -$ ATTACHMENT A, EXHIBIT 2
Revenues Expenses
Department Adjustment Adjustment
INTERNAL SERVICE FUNDS
GENERAL BENFITS FUND (687)
Non-Departmental Charges to Other Funds / Healthcare and Pension Expense This net neutral action increases the estimate for charges to other funds by $1.6 million due to staffing increases approved as part of the FY 2025 Adopted Budget. During budget hearings, the Finance Committee recommended staffing adjustments to the FY 2025 Proposed Budget in addition to the staffing adjustments included in the FY 2025 Proposed Budget. The General Benefits Fund acts as a pass-through for pension and healthcare costs; therefore this action increases expenditures correspondingly.
1,573,612$ 1,573,612$
Non-Departmental Other Post-Employment Benefits (OPEB) Actuarial Valuation Transfer for Implied Subsidy. A detailed list of impacts by department and fund can be found in Attachment D, Exhibit 1. -$ (254,500)$
Non-Departmental Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report.
-$ 254,500$
GENERAL BENFITS FUND (687) SUBTOTAL 1,573,612$ 1,573,612$ RETIREE HEALTH BENEFITS FUND (694)
Various Other Post-Employment Benefits (OPEB) Actuarial Valuation On June 4, 2024, the Finance Committee approved the June 30, 2023 actuarial valuation of Palo Alto's Retiree Healthcare Plan (CMR 2402-2673). This action results in an FY 2025 Adjusted ADC of $19.4 million citywide (approximately $12.2 million in the General Fund), a $2.6 million ($1.7 million in the General Fund) increase from the $16.8 million ADC from the June 30, 2021 valuation used to develop the FY 2025 Proposed Operating Budget. A detailed list of impacts by department and fund can be found in Attachment D, Exhibit 1.
2,603,214$ 2,603,214$
Non-Departmental Other Post-Employment Benefits (OPEB) Actuarial Valuation Transfer for Implied Subsidy. A detailed list of impacts by department and fund can be found in Attachment D, Exhibit 1. (254,500)$ (254,500)$
RETIREE HEALTH BENEFITS FUND (694) SUBTOTAL 2,348,714$ 2,348,714$
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2025 PROPOSED BUDGET ATTACHMENT A, EXHIBIT 2
Revenues Expenses
Department Adjustment Adjustment
INTERNAL SERVICE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2025 PROPOSED BUDGET PRINTING & MAILING FUND (683)
Various Other Post-Employment Benefits (OPEB) Actuarial Valuation Transfer for Implied Subsidy. A detailed list of impacts by department and fund can be found in Attachment D, Exhibit 1. (Ongoing Costs: $10,000)
-$ 5,296$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report.
-$ (5,296)$
PRINTING & MAILING FUND (683) SUBTOTAL -$ -$ TECHNOLOGY FUND (682)
Capital Capital Improvement Project Amendments to Proposed Reappropriations
This action reflects the impact from adjustments to capital projects as a result of funds recommended to be reappropriated from FY 2024 to FY 2025, as outlined in Attachment A, Exhibit 3. -$ 1,274,731$
Various Other Post-Employment Benefits (OPEB) Actuarial Valuation A detailed list of impacts by department and fund can be found in Attachment D, Exhibit 1. (Ongoing Costs: $142,000)
-$ 71,067$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report.
-$ (1,345,798)$
TECHNOLOGY FUND (682) SUBTOTAL -$ -$
VEHICLE REPLACEMENT & MAINTENANCE FUND (681)
Capital Capital Improvement Project Amendments to Proposed Reappropriations
This action reflects the impact from adjustments to capital projects as a result of funds recommended to be reappropriated from FY 2024 to FY 2025, as outlined in Attachment A, Exhibit 3.
Projects with other recommended adjustments are detailed below.
-$ (290,553)$
Various Other Post-Employment Benefits (OPEB) Actuarial Valuation A detailed list of impacts by department and fund can be found in Attachment D, Exhibit 1. (Ongoing Costs: $40,000)
-$ 20,134$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report.
-$ 270,419$
-$ -$ VEHICLE REPLACEMENT & MAINTENANCE FUND (681) SUBTOTAL Capital Improvement Plan FY 2024 Reappropriations to FY 2025 ATTACHMENT A, EXHIBIT 3 Fund Number and Name Project Title Project #
Expense
Reappropriation
Adjustment
(Proposed)
Expense
Reappropriation
Adjustment
(A2P)
Expense
Reappropriation
Adjustment
TOTAL
Revenue
Reappropriation
Adjustment
(Proposed)
Revenue
Reappropriation
Adjustment (A2P)
Revenue
Reappropriation
Adjustment
TOTAL
471 - Capital Improvement Fund Americans With Disabilities Act Compliance PF-93009 800,000 800,000 Animal Shelter Renovation PE-19002 2,712,807 2,712,807 Art In Public Spaces AC-86017 1,637,708 1,637,708 Athletic Courts Resurfacing PG-06001 202,644 (28,617) 174,027 Baylands Comprehensive Conservation Plan PG-17000 43,100 43,100 Baylands Nature Preserve Entrance Gate OS-24000 120,000 (22,538) 97,462 Benches, Signage, Walkways, Perimeter Landscaping,
and Site Amenities
PG-06003 128,021 128,021
Bicycle and Pedestrian Transportation Plan
Implementation PL-04010 2,900,000 2,900,000
Boulware Park Improvements PE-17005 135,764 135,764 Building Systems Improvements PF-01003 100,000 100,000 California Avenue District Gateway Signs PE-17004 123,382 123,382 Churchill Avenue Enhanced Bikeway PL-14000 2,000,000 2,000,000 City Bridge Improvements PE-20001 1,140,612 79,476 1,220,088 City Facilities Assessment PE-20002 30,000 30,000 City Facility Parking Lot Maintenance PE-09003 240,487 240,487 City Hall Space Planning PE-19000 571,373 571,373 Civic Center Electrical Upgrade & EV Charger PE-17010 1,035,399 1,035,399 Civic Center Fire Life Safety Upgrades PE-18016 147,239 (6,310) 140,929 Civic Center Waterproofing Study and Repairs PE-15020 426,969 426,969 Downtown Automated Parking Guidance Systems,
Access Controls & Revenue Collection Equip.
PL-15002 63,528 (6,130) 57,398 Electric Charger Infrastructure Installation PF-23000 241,799 (143,773) 98,026 Electrification of City Facilities PE-24001 491,474 491,474 Facility Interior Finishes Replacement PF-02022 20,000 20,000 Fire Station 4 Replacement PE-18004 8,107,006 (47,351) 8,059,655 Foothills Nature Preserve Boronda Lake Dock OS-18000 210,000 210,000 Foothills Nature Preserve Dam Seepage Investigation
and Repairs
PE-20000 75,066 75,066
Foothills Nature Preserve Improvements PE-21000 692,744 692,744 Golf Course Net and Artificial Turf Replacement PG-18000 770,000 770,000 Golf Reconfiguration & Baylands Athletic Center
Improvements PG-13003 87,150 87,150
Homekey Facilities PE-24005 4,401,987 4,401,987 JMZ Renovation AC-18001 531,623 44,892 576,515 Library Automated Material Handling LB-21000 382,983 19 383,002 382,983 382,983 Lucie Stern Community Theater Mechanical
Equipment Replacement PE-24002 199,834 199,834 Lucie Stern Community Theatre Fire Curtain AC-24001 200,000 200,000 Lucie Stern Community Theatre Theatrical and House
Lighting System Replacement PE-24003 26,350 26,350 Mitchell Park Library Repair PE-24006 163,730 (1,654) 162,076 Municipal Service Center Lighting, Mechanical, and
Electrical Improvements
PF-16006 6,365,504 6,365,504 500,000 500,000 New California Avenue Area Parking Garage PE-18000 735,018 (2,758) 732,260 New Downtown Parking Garage PE-15007 5,398,600 (297,242) 5,101,358 5,398,600 5,398,600 New Public Safety Building PE-15001 1,454,374 1,454,374 Newell Road/San Francisquito Creek Bridge PE-12011 14,016,235 (359,800) 13,656,435 9,800,000 9,800,000 Off-Road Pathway Resurfacing And Repair OS-09001 244,733 244,733 Open Space Lakes And Pond Maintenance OS-00002 27,169 27,169 Open Space Trails and Amenities OS-00001 71,651 71,651 Park and Open Space Emergency Repairs PG-09002 53,687 53,687 Park Restroom Installation PG-19000 631,421 (1,851) 629,570 631,421 (1,851) 629,570 Parking District Implementation PL-15003 163,900 163,900 Performing Arts Venues Seat Replacement AC-18000 339,976 (166,990) 172,986 Rinconada Pool Family Changing Room PE-24004 200,070 200,070 Robles Park Improvements PE-18015 192,248 446,308 638,556 Roth Building Rehabilitation Phase 1 PF-23001 245,974 (7,928) 238,046 Safe Routes To School PL-00026 500,000 500,000 Sidewalk Repairs PO-89003 139,390 (139,390) - Street Lights Condition Assessment PE-13014 220,000 220,000 Street Lights Improvements PO-05054 366,950 (4,541) 362,409 Street Maintenance PE-86070 146,154 (56,466) 89,688 University Avenue Parking Improvements PF-14003 155,416 155,416 Baylands Interpretive Signage Program OS-24001 162,000 162,000 162,000 162,000 471 - Capital Improvement Fund
Total 56,180,015 6,088,590 62,268,605 16,875,004 (1,851) 16,873,153 472 - Cubberley Property Cubberley Field Restroom CB-17002 137,828 510,848 648,676 Cubberley Gym HVAC Replacement CB-24000 770,000 30,000 800,000 Cubberley Repairs CB-17001 491,096 491,096 Cubberley Roof Replacements CB-16002 400,000 400,000 472 - Cubberley Property
Infrastructure Fund Total 1,307,828 1,031,944 2,339,772 Capital Improvement Plan FY 2024 Reappropriations to FY 2025 ATTACHMENT A, EXHIBIT 3 Fund Number and Name Project Title Project #
Expense
Reappropriation
Adjustment
(Proposed)
Expense
Reappropriation
Adjustment
(A2P)
Expense
Reappropriation
Adjustment
TOTAL
Revenue
Reappropriation
Adjustment
(Proposed)
Revenue
Reappropriation
Adjustment (A2P)
Revenue
Reappropriation
Adjustment
TOTAL
530 - Airport Enterprise Fund Airport Access Road Reconstruction AP-24000 300,000 300,000 270,000 270,000 Airport Parking Lot Electric Vehicle Charger AP-24001 25,000 25,000 22,500 22,500 Airport Temporary Office Buildings AP-22001 358,800 358,800 Airport Zero Emission Vehicle Fleet Replacement AP-23000 156,647 156,647 156,647 156,647 Automated Weather Observation System (AWOS) AP-19000 341,839 341,839 341,839 341,839 530 - Airport Enterprise Fund 1,157,286 25,000 1,182,286 768,486 22,500 790,986 523 - Electric Fund Colorado Power Station Equipment Upgrades EL-19001 1,733,011 1,733,011 Colorado Substation Site Improvements EL-19002 1,138,294 1,138,294 Foothills Rebuild (Fire Mitigation) EL-21001 1,742,878 460,974 2,203,852 Grid Modernization for Electrification EL-24000 15,000,000 3,182,640 18,182,640 15,000,000 15,000,000 Inter-substation Line Protection Relay EL-17005 462,505 462,505 Rebuild Underground District 24 EL-10006 139,066 139,066 Smart Grid Technology Installation EL-11014 710,177 297,572 1,007,749 Substation Breaker Replacement EL-17002 1,137,480 1,209,854 2,347,334 Substation Physical Security EL-16003 2,812,575 104,014 2,916,589 523 - Electric Fund Total 21,403,110 8,727,930 30,131,040 15,000,000 15,000,000 533 - Fiber Optics Fund Fiber Optics Network - System Improvements FO-10001 400,000 400,000 Fiber Optics Network - System Rebuild FO-16000 12,314,530 30,000 12,344,530 Fiber-to-the-Premises (FTTP) FO-24000 5,925,164 5,925,164 533 - Fiber Optics Fund Total 12,314,530 6,355,164 18,669,694 524 - Gas Fund Gas Distribution System Improvements GS-11002 666,723 666,723 Gas Main Replacement - Project 24 GS-14003 567,190 131,610 698,800 Gas Main Replacement - Project 25 GS-15000 3,703,849 3,703,849 Gas Meters and Regulators GS-80019 188,545 188,545 524 - Gas Fund Total 567,190 4,690,727 5,257,917 528 - Stormwater Management Corporation Way System Upgrades and Pump Station SD-21000 3,526,712 3,526,712 East Meadow Circle Connection to Adobe Creek
Pump Station
SD-26000 134,487 134,487
East Meadow Drive System Upgrades SD-22000 88,231 88,231 Green Stormwater Infrastructure SD-22001 1,655,538 (42,070) 1,613,468 Storm Drainage System Replacement And SD-06101 600,000 188,164 788,164 West Bayshore Road Pump Station SD-20000 1,038,809 1,038,809 West Bayshore Road Trunk Line Improvements SD-23000 888,121 888,121 528 - Stormwater Management
Fund Total 2,255,538 5,822,454 8,077,992 527 - Wastewater Collection Fund Wastewater General Equipment and Tools WC-13002 40,000 40,000 527 - Wastewater Collection Fund
Total
40,000 40,000
526 - Wastewater Treatment
Fund
Headworks Facility Replacement WQ-16002 2,638,974 372,915 3,011,889 Horizontal Levee Pilot WQ-22001 246,666 (170,431) 76,235 Joint Intercepting Sewer Rehabilitation (Phase 1) WQ-24000 3,565,030 28,890 3,593,920 3,565,030 28,890 3,593,920 Outfall Line Construction WQ-19000 10,605,800 10,605,800 Plant Repair, Retrofit, and Equipment Replacement WQ-19002 5,057,207 4,816,716 9,873,923 Primary Sedimentation Tank Rehabilitation WQ-14003 1,000,000 1,989,461 2,989,461 Secondary Treatment Upgrades WQ-19001 1,132,679 34,996,091 36,128,770 1,132,679 34,996,091 36,128,770 Local Advanced Water Purification System WQ-19003 16,981,395 145,000 17,126,395 16,981,395 145,000 17,126,395 526 - Wastewater Treatment
Fund Total
41,227,751 42,178,642 83,406,393 21,679,104 35,169,981 56,849,085 522 - Water Fund Water Distribution System Improvements WS-11003 670,388 670,388 Water General Equipment/Tools WS-13002 50,000 50,000 Water Main Replacement - Project 29 WS-15002 3,089,102 3,089,102 Water Main Replacement - Project 30 WS-16001 415,000 415,000 Water Regulation Station Improvements WS-07000 18,519 18,519 Water System Supply Improvements WS-11004 2,817,000 601,706 3,418,706 Water Tank Seismic Upgrade and Rehabilitation WS-09000 737,832 737,832 Water, Gas, Wastewater Utility GIS Data WS-02014 50,000 50,000 522 - Water Fund Total 2,817,000 5,632,547 8,449,547 682 - Technology Fund City Council Chambers Upgrade TE-19001 1,770,910 (10,000) 1,760,910 Computer Aided Dispatch (CAD) Upgrade TE-23000 640,000 640,000 Enterprise Resource Planning Upgrade TE-19000 530,620 (10,620) 520,000 Infrastructure Management System TE-13004 361,874 361,874 Radio Infrastructure Replacement TE-05000 259,900 259,900 Utilities Customer Bill System Improvements TE-10001 293,477 293,477 682 - Technology Fund Total 2,561,430 1,274,731 3,836,161 681 - Vehicle Replacement &
Maintenance Fund Emergency Repair and Replacement VR-15001 39,662 39,662 Scheduled Vehicle and Equipment Replacement - FY VR-20000 30,000 30,000 Scheduled Vehicle and Equipment Replacement - FY VR-21000 17,351 17,351 Scheduled Vehicle and Equipment Replacement - FY VR-23000 873,477 (144,146) 729,331 Scheduled Vehicle and Equipment Replacement - FY VR-24000 4,364,538 (186,069) 4,178,469 681 - Vehicle Replacement &
Maintenance Fund Total 5,285,366 (290,553) 4,994,813 All Funds Total 147,077,044 81,577,176 228,654,220 54,322,594 35,190,630 89,513,224