Tuesday, February 10, 2026 7:00 PM
In the Council Chambers and Via Zoom at 525 San Anselmo Avenue, San Anselmo, CA 94960 Town Council
Agenda
Meeting held In-Person and via Zoom:
https://us02web.zoom.us/j/84863566388
Or Telephone: +1 669 900 6833 | Webinar ID: 848 6356 6388 How to Submit Comments Before the Meeting: Members of the public are encouraged to submit email correspondence to [email protected] or eComments on the Agendas and Meeting webpage before the meeting begins.
How to Participate During the Meeting: Members of the public will have the option to speak during the meeting through the Zoom application by using their phone or an electronic device.
For PC, Mac, or smart phone, use the Raise Hand function when public comment for an item is requested. It is a button that is located at the top or bottom of your screen, based on your electronic device.
For landline phones, Raise Hand to be recognized with *9 Please be advised that those participating in the meeting remotely via Zoom do so at their own risk.
The Town Council's regular meeting will not be cancelled if any technical problems occur during the meeting.
Call to Order. Optional Pledge of Allegiance: The Mayor or a designated Council member will recite the Pledge of Allegiance for members of the Council and the public who wish to join in the recitation.
Open time for public expression.
The public is welcome to address the Council at this time on matters not on the agenda that are within the jurisdiction of the Council. Please be advised that pursuant to Government Code Section 54954.2, Council is not permitted to discuss or take action on any matter not on the agenda unless it determines that an emergency exists, or that there is a need to take immediate action which arose Town Council Agenda February 10, 2026
1 1. Consent Agenda:
1.1 Approve the Draft Minutes of the Regular Meeting of January 27, 2026
1.2 Receive and Accept the Fiscal Year 2024-2025 Audited Annual Financial Report
1.3 Adopt an Ordinance Amendment to Title 10 “Planning and Zoning”, Section 10-3.302 “Land Use Regulation Table” and Section 10-3.1702 “Definitions” to Limit Live Entertainment in Restaurants to 10:00 P.M. and Require a Conditional Use Permit for Live Entertainment After 10:00 P.M.; and make associated CEQA Exemption Finding.
1.4 Adopt a Resolution Establishing Policy for Disposition of Unclaimed Money Pursuant to California Government Code Section 50050 et seq
1.5 Receive and File Report of Checks Issued for January 2026
1.6 Review the List of Town Council Committee Assignments and Ratify Councilmember Kullaway’s Assignments for 2026
following posting of the agenda. Comments may be no longer than three minutes and should be respectful to the community.
Council requests for future agenda items.
Council committee liaison reports, questions and comments to staff; staff miscellaneous items.
Special Presentation. There are No Special Presentations.
The opportunity for public comment on consent agenda items will occur prior to Council discussion of the consent agenda. The Council may approve the entire consent agenda with one action. In the alternative, items on the consent agenda may be removed by any Council or staff member, for separate discussion and vote.
Staff Report (DOC)
Attachment 1- Draft Minutes of the January 27, 2026 Regular Town Council Meeting (DOC) Staff Report (DOC)
Attachment 1 San Anselmo Financial Report FY2025 (PDF)
Attachment 2 Required Communications FY2025 (PDF)
Attachment 3 Memorandum of Internal Controls FY2025 (PDF) Attachment 4 GANN Limit FY2025 (PDF)
Staff Report (DOC)
Attachment 1- Ordinance (DOC)
Staff Report (DOCX)
Attachment 1 Draft Resolution Establishing Policy for Disposition of Unclaimed Money (DOCX)
Staff Report (DOCX)
Attachment 1 Check Report January 2026 (PDF)
Staff Report (DOC)
Attachment 1- Town Council 2026 Assignments and Proposed Councilmember Kullaway's Assignments and Vacant Seats (DOC)
Town Council Agenda February 10, 2026
2 1.7 Receive the Quarterly Treasurer’s Investment Report for December 2025
2. Council Business Items:
2.1 Receive and File the Community Development Department Permit Improvement Program Phase I Findings and Next Steps. The Town Council’s consideration of the Permit Improvement Program Phase I report and potential direction to enter Phase II does not constitute a “project” as defined by the California Environmental Quality Act (CEQA).
2.2 Receive the Community Development Department and Department of Public Works FY 2025–26 Q2 Report (October-December). Receiving this report is not a “project” under the California Environmental Quality Act, because it does not involve an activity which has the potential to cause a direct or reasonably foreseeable indirect physical change in the environment. (Cal. Pub. Res. Code §21065).
2.3 Approve a Resolution Amending the 2025-2026 Budget. The Council’s discussion and acceptance of this item is not a “project” under the California Environmental Quality Act, because it does not involve an activity which has the potential to cause a direct or reasonably foreseeable indirect physical change in the environment. (Cal. Pub. Res. Code §21065).
Staff Report (DOCX)
Attachment 1 Quarterly Investment Report December 31 2025 (PDF) In general, the following procedural order applies to items of business:
•Presentation
•Town Council questions
•PUBLIC COMMENT – limited to 3 minutes/person
•Town Council discussion/action
Staff Report (DOC)
Attachment 1- Permit Improvement Program Phase I Report (PDF) Attachment 2- Permit Improvement Program Phase II Proposal (PDF) Public Comment- Krawitz (PDF)
Public Comment- Mendes (PDF)
Staff Report (PDF)
Attachment 1- Climate Action and Sustainability Highlights and Planned Projects for FY 25-26 (PDF)
Attachment 2- Aging Spreadsheet for Building Permits (PDF) Presentation (PDF)
Staff Report (DOCX)
Attachment 1 Resolution Amending 2025-2026 Budget (PDF) Attachment 2 2025-2026 Overview of Fund (PDF)
Adjourn
In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact Town Staff at email [email protected]. Notification at least 48 hours prior to the meeting will enable the Town to make reasonable accommodations to help ensure accessibility to this meeting.
Any writings or documents provided to a majority of the Town Council regarding any item on this agenda after the distribution of the original packet will be made available for public inspection at the public counter at Town Hall Town Council Agenda February 10, 2026
3 located at 525 San Anselmo Avenue.
Notice is hereby given that Council may discuss and/or take action on any or all of the items listed on this agenda.
If any of these matters above are challenged in court, you may be limited to raising only those issues you or someone else raised at any public hearing described on this agenda, or in written correspondence delivered at, or prior to, this Council meeting. Judicial review of an administrative decision of the Town Council must be filed with the Court not later than the 90th day following the date of the Council’s decision (Code of Civil Procedure Section 1094.6) Any item not under discussion before 10:00 p.m. may be continued to the next regular meeting. Next regular meeting is February 24, 2026.
Administration Department
Town Hall
525 San Anselmo Avenue
San Anselmo, CA 94960
(415) 258-4691
Town Council
Steve Burdo, Mayor
Chantel Walker, Vice Mayor
Yoav Schlesinger, Councilmember
Eileen Burke, Councilmember
Tarrell Kullaway, Councilmember
Staff
David Donery, Town Manager
Linda Kenton, Assistant Town Manager / Town Librarian
Jeff Zuba, Finance and Admin Services Director
Megan Holt Acevedo, Town Attorney
Serge Avila, Town Clerk
Heidi Scoble, Community Development Director
Sean Condry, Public Works Director
Mattie O'Grady, Community Services Director
Mike Norton, Chief of Police
Dan Mahoney, Fire Chief
DECLARATION OF POSTING
This Notice is posted in accordance with Government Code §54954.2(a) or §54956. Members of the public can view electronic agendas and staff reports by accessing the Town of San Anselmo website. Under penalty of perjury, this Agenda was posted to the public at least 72 hours prior to the meeting.
Town Council Agenda February 10, 2026
4 Item #: 1.1
STAFF REPORT
TOWN OF SAN ANSELMO Item #: 1.1
MEETING DATE: February 10, 2026
AGENDA TITLE: Approval of the Draft Minutes of the Regular Town Council Meeting of January 27, 2026
FROM: Serge Avila, Town Clerk
RECOMMENDATION: For Council to consider the approval of the Regular Town Council meeting of January 27, 2026.
ATTACHMENT:
Attachment 1- January 27, 2026 Draft Minutes
5 1
San Anselmo Draft Council Minutes
Regular Meeting
Town Council Chambers and via Zoom
Tuesday, January 27, 2026
Call to Order: Optional Pledge of Allegiance
COUNCILMEMBERS PRESENT: Steve Burdo (Mayor)
Chantel Walker (Vice Mayor)
Eileen Burke
Yoav Schlesinger
COUNCILMEMBERS ABSENT: Tarrell Kullaway
STAFF MEMBERS PRESENT: Dave Donery, Town Manager
Linda Kenton, Assistant Town Manager
Megan Acevedo, Town Attorney
Serge Avila, Town Clerk
Heidi Scoble, Community Development Director
Jeff Zuba, Finance & Admin Srvs. Director (Zoom)
Sean Condry, Public Works Director (Zoom)
Open Time for Public Expression
Ross Asselstine spoke at the Marin County Board of Supervisors about fairness to homeowners, prioritizing funds, and financial solvency. He was part of the KPIX news article regarding the demolition of Building Bridge 2.
Council requests for future agenda items; Committee liaison reports; questions and comments to staff; miscellaneous items
Councilmember Burke requested to add downtown parking and overnight permit parking for the 2 or 4-hour regulated zones. Town Manager, Donery spoke about the next day, residential Town forum to discuss solutions. An item will be agendized and brought to Council soon with a report and recommendations.
Councilmember Schlesinger reported he attended an Ad Hoc committee with the Marin Wildfire Prevention Authority (MWPA) on more education and outreach.
Vice Mayor Walker stated she attended the Climate Action Committee (CAC), League of California Cities, which included a session with Assemblymember Damon Connoly. North Bay, regarding taxation and revenue and attended the Ross Valley Fire Board meeting. The toy drive was a success, over 100 children had their needs met. Ross Valley Fire hosted a pancake breakfast.
Mayor Burdo reported he and Vice Mayor Walker attended the League of California Cities’ 2026 Mayors and Council Members Academy. He attended the Ross Valley Fire Board meeting and he has ended his six year term and acknowledge the issues that are going on at the Federal level specifically in Minnesota and hope San Anselmo is an example to other communities and the Multicultural Center of Marin, the Canal Alliance are entities where people can get involved. 6 2
Town Manager, Donery, announced the Downtown Residential Parking Discussion scheduled for January 28, 2026, at 6:30 PM
Special Presentation
There were no Special Presentations.
1. Consent Agenda
1.1 Approved the Draft Minutes of the Regular Town Council Meeting of January 13, 2026
1.2 Received and Filed the Revenue and Expenditure Reports, December 2025
1.3 Authorize the Director of Public Works to Sign a Funding Agreement for a Library Decarbonization Grant
1.4 Received and Filed the Financial Report on Recreation Fund ending December 31, 2025 Mayor Burdo opened the item for Public Comment.
There was no Public Comment
Mayor Burdo closed Public Comment
Councilmember Schlesinger requested to pull consent calendar item 1.3 M/s, Walker/ Burke, Motion to approve Consent Calendar items #1.1, 1.2 and 1.4.
AYES: Burke, Schlesinger, Vice Mayor Walker, Mayor Burdo ABSENT: Kullaway
1.3 Authorize the Director of Public Works to Sign a Funding Agreement for a Library Decarbonization Grant
Councilmember Schlesinger acknowledged and thanked staff for working on this grant, allowing a 15% reduction in cost.
M/s, Schlesinger/ Burke, Motion to approve Consent Calendar items #1.3 AYES: Burke, Schlesinger, Vice Mayor Walker, Mayor Burdo ABSENT: Kullaway
Public Hearing Items
2.1 Introduction and First Reading of an Ordinance Amendment to Title 10 “Planning and Zoning”, Section 10-3.302 “Land Use Regulation Table” and Section 10-3.1702 “Definitions” to Limit Live Entertainment in Restaurants to 10:00 p.m. and Require a Conditional Use Permit for Live Entertainment After 10:00 p.m. The Ordinance Amendment is exempt from the California Environmental Quality Act (“CEQA”) pursuant to CEQA Guideline section 15061(b)(3) (the “common sense” exemption).
Director Scoble presented the staff report and used a PowerPoint presentation. The Town Council asked questions. Town Attorney, Acevedo also answered questions. 7 3
Mayor Burdo opened the item for Public Comment.
Bill Murray had concerns about the proposed Ordinance is too open-ended Marty Blum expressed her concern about the noise on her street Serafin Miranda with Marinitas said there was no intention to upset the neighbors and acknowledged past complaints. He stated that Marinitas complies with their permit conditions.
Colm Glass commented on his past experience when he owned La Loggia wine bar and had questions regarding the CUP. At the Mayor’s discretion Director Scoble answer questions, explaining the application process, including review and proper noticing Roger Patini expressed concerns about noise, night club operation is part of the problem Gretchen Applin spoke about her neighborhood experiencing significant noise disruption coming from Marinitas late at night. The proposed ordinance would allow for ongoing noise disturbances and nuisance conditions
Mayor Burdo closed Public Comment
Councilmember Walker, Schlesinger, Burke, and Mayor Burdo discussed the item and provided amendments for the Ordinance to staff.
M/s, Schlesinger/Walker Motion to read an Ordinance of The Town Council of The Town of San Anselmo Amending Title 10 “Planning And Zoning”, Section 10-3.302 “Land Use Regulation Table” and Section 10-3.1702 “Definitions” to Limit Activities and Entertainment in Restaurants to 10:00 P.M. and Require a Conditional Use Permit for Activities and Entertainment after 10:00 P.M.; and making associated CEQA exemption findings.
AYES: Burke, Schlesinger, Vice Mayor Walker, Mayor Burdo ABSENT: Kullaway
M/s, Schlesinger/Walker Motion to pass the first reading of the proposed Ordinance amendments and waive the second reading at the next regular Town council meeting of February 10, 2026.
AYES: Burke, Schlesinger, Vice Mayor Walker, Mayor Burdo ABSENT: Kullaway
Council Business Items
2.2 Review Town Council Committee Assignments and Make Appointments for 2026.
Town Clerk, Avila provided the staff report. Town Attorney, Acevedo and Town Manager Donery answer questions and assisted during the process.
The appointments for 2026 were as follows:
Councilmember Schlesigner: Chamber of Commerce, Economic Development Committee, Central Marin Police Authority, Marin Wild Fire Prevention Authority, Ross Valley Yellow Bus Joint Exercise Powers of Agreement (JEPA), Transportation Authority of Marin Councilmember Burke: Ross Valley Fire Department, Reimagine Creek Park Community Advisory Committee, Safe Routes to School (SR2S) Task Force, Ross Valley, Marin Emergency Radio Authority, Memorial Park Master Plan & Review Committee 8 4
Vice Mayor Walker: Infrastructure & Fiscal Monitoring Committee, Climate Action Committee, ABAG General Assembly, CDBG Upper Ross Valley, Central Marin Police Authority, League of California Cities, North Bay, Ross Valley Fire Department, Transportation Authority of Marin.
Mayor Burdo: Flood Committee, Racial Equity Committee, Reimagine Creek Park Community Advisory Committee, Climate Action Committee, Memorial Park Master Plan & Review Committee, Central Marin Police Authority, General Plan Advisory Committee, MCCMC Legislative Committee (Alternate), Marin Clean Energy (Alternate), Marin Wildfire Prevention Authority (Alternate), Refuse & Recycling Subcommittee, Ross Valley Fire Department (Alternate), Ross Valley Paramedic Authority, Ross Valley School District.
The Council directed staff to bring back a list of boards and committees that are vacant and allow Councilmember Kullaway to accept appointments as listed.
There being no further business to discuss, Mayor Burdo adjourned the meeting at 8:56 PM Respectfully submitted,
Serge Avila
Town Clerk
9 Item #: 1.2
STAFF REPORT
TOWN OF SAN ANSELMO Item #:1.2
MEETING DATE: February 10, 2026
AGENDA TITLE: Fiscal Year 2024-2025 Audited Annual Financial Report
FROM: Jeff Zuba, Finance & Admin Services Director
RECOMMENDATION: That Council considers accepting the Audited Annual Financial Report for the fiscal year ended June 30, 2025, prepared by Maze & Associates.
BACKGROUND
The Town is required by the State of California Government Code to complete an independent audit of its financial statements at the end of each fiscal year. The Town prepares annual financial statements in accordance with generally accepted accounting principles. The Town’s auditor has recently completed its audit of the Town’s fiscal year 2024-25 statements and found no errors or issues with the Town’s statements. The firm conducts its audits in accordance with generally accepted auditing standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. The standards require that the auditors plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatements.
DISCUSSION/ANALYSIS
Maze & Associates has completed the fiscal year 2024-25 audit of the Town’s financial statements. Staff is pleased to report that, as in previous years, the auditor’s opinion on the Town’s fiscal year 2024-25 financial statements is without exception or unqualified.
That is, the auditor’s report is not restricted (qualified) in some manner, nor does it take exception to any of the information contained in the Town’s financial statements. While a qualification or exception is not necessarily detrimental, staff is proud to report that the Town’s financial statements continue to earn a “clean opinion.” The Annual Financial Report includes Management’s Discussion and Analysis, which provides a simple narrative introduction, overview, and analysis of the basic financial statements. The first two statements, the Statement of Net Position and the Statement 10 Item #: 1.2
of Activities, provide information about the activities of the Town as a whole. These statements include all assets and liabilities using the accrual basis of accounting, which is similar to the accounting used by most private sector companies. All of the current year’s revenues and expenses are taken into account regardless of when cash is received or paid. Capital assets, including infrastructure and long-term liabilities, are included on a Town-wide Statement of Net Position.
Overall, the Town’s net position increased by $4.98 million. Over time, increases or decreases in net financial position may serve as a useful indicator of whether the financial position of the Town is improving or declining. From the most basic view, the net position is the difference between the assets and the liabilities. The increase is attributable to an increase in charges for services of $0.30 million, capital grants of $0.14 million, an increase in property tax of $0.70 million, licenses and permits of $0.20 million, and a decrease of the pension expense calculation in the actuarial study for GASB 68 from prior levels.
As mentioned above, included in the government-wide financial statements is the reporting of the Town’s unfunded net pension liability as required by GASB No. 68.
This liability considers both employer and employee contributions, investment earnings and benefits paid out by the pension plan trustee, CalPERS. The annual expense is reported and calculated based upon investment earnings, member pension contributions, and less benefits paid out. The Town’s net pension liability is $1,859,192. The liability decreased slightly by approximately $0.050 million in fiscal year 24-25 due to the Pension Obligation Bonds the Town issued in fiscal year 2021- 2022 to address its unfunded liability.
Fiscal year 2024-2025 marks the eighth year of implementation of the Other PostEmployment Benefits (OPEB) accounting standard issued by the Governmental Accounting Standards Board (GASB) known as GASB 75. The requirements, which will affect all public agencies with defined benefit programs other than pension, are very similar to those of GASB 68. The Net OPEB liability as of this date was measured to be $1,218,557.
The Balance Sheet and Statement of Revenues, Expenditures and Changes in Fund Balances for Governmental Funds are found on pages 20 through 22, and present information in a manner more consistent with how the Town prepares its budget. The unassigned fund balance of the combined General Fund was $2.21 million, while the total fund balance was $8.84 million. The unassigned classification represents the fund balance that has not been legally restricted, committed, or assigned to specific purposes within the General Fund such as those for pension stabilization and emergency reserves.
11 Item #: 1.2
General Fund
The General Fund is the fund that maintains the Town’s operating activities and its reserves. As shown on page 69 of the attached report, the General Fund experienced a surplus for the year, as revenues exceeded expenditures and net transfers by $1.01 million. The reason for the surplus is due to the better-than-expected results in property tax of $235,865, licenses & permits of $112,104, and use of property and money revenues of $320,304, and lower expenditures in general government of $123,236 due to lower legal expenditures and community development of $119,376 due to the General Plan update not using all the budgeted funds in FY24-25. The General Fund reserves was at 29.75% as of June 30, 2025. Staff will bring a report with the mid-year budget review to move some of the General Fund reserves to the Building Maintenance Fund, Active Transportation Fund, IT Fund, Insurance, Special Events and Park Capital Improvement Fund. Property tax revenues remained strong, with a growth higher than expected than prior years as properties changed ownerships. Sales tax revenue was lower than expectations as consumer spending cooled during the fiscal year as the unknown of the economy and rising prices. The revenue in other areas was stable in the fiscal year 2024-25. Expenditures and transfers-out for the general fund were about $645,000 less than the budgeted amount, mainly due to open positions, and prudent management of finances.
At its meeting on February 14, 2023, the Town Council approved Resolution No. 4474 establishing the minimum reserves policy at 20.0% of General Fund expenditures and transfers-out, as evaluated against the subsequent year’s budget. As of June 30, 2025, the Town successfully attained this target, achieving a reserve level of 29.75%.
First, the Town committed $4,529,811 or 20% of its fund balance as Resolution No. 4454 imposes. Additionally, the General Fund ended with an unassigned fund balance of $2,209,921 (page 18) representing an additional 9.75% of the combined expenditures and transfers-out amount in the 2025-26 budget.
Other Governmental Funds
The other major funds ending fund balance shown on the Town’s financials are as follows:
Measure D Sales Tax Fund
The Measure D Sales Tax Fund’s purpose is to track revenues and expenditures associated with the Measure D one-half (0.5%) transaction and use tax measure passed in 2013. Measure D sales tax expired in March 2023. The expenditures were associated with street resurfacing, median maintenance, and other capital improvement projects. The revenues exceeded the expenditures in 2024-25 by $545, bringing the ending Fund balance to $8,743.
Measure J Sales Tax Fund
The Measure J Sales Tax Fund’s purpose is to track revenues and expenditures associated with the Measure J one percent (1.0%) transaction and use tax measure passed in 2022. The expenditures are associated with street resurfacing, building infrastructure, parks, active transportation, climate, other capital improvement projects, 12 Item #: 1.2
and public safety. The expenditures exceeded the revenues in 2024-25 by $215,153.
The ending Fund balance is $1,072,785. The funds expended in fiscal year 2024-2025 were spent on the Fire Station 20 project, Resilience Hub, Robson House Painting, Isabel Cook Community Center Roof, Slurry Seal and Paving Project, and the additional person on an engine for the Ross Valley Fire Department to get to a 3 person engine company.
Grants Fund
The Grants Fund’s purpose is to track grant proceeds, those associated with street resurfacing, median maintenance, and other capital improvement projects. The revenue received in 2024-25 was $348,021 less than the budgeted amount due to capital projects, specifically the Creek Park Contraflow Bike Lane and HAWK Pedestrian Signal at Saunders Ave/SFD not progressing as expected in this fiscal year. These projects are expected to be in-process or completed in fiscal year 2025-2026. The majority of the grant Funds received in FY24-25 we used for paving projects from Measure AA, continued work on the Town bridges, and maintenance to Imagination Park.
Recreation Fund
Recreation Fund revenue is derived from its programs. During 2024-25, the department collected revenue in the amount of $2,686,819, which was approximately $476,464 more than the budgeted amount. Expenditures and transfers-out for the year totaled $2,505,230. The ending balance increased by $181,589 and was directly attributable to greater participation in the Department’s programs. The Department has a healthy reserve and is continuing to ways to put reserve funds into program spaces and many other projects.
Road Maintenance Fund
The Road Maintenance Fund revenues exceeded expenditures in the fiscal year 2024- 25 by $343,993, bringing the ending fund balance to $779,553. The Fund is continuing to build a reserve for the 2030 Stormwater Regulations.
Library Tax Fund
The Library Tax Fund expenditures exceeded revenues in the fiscal year 2024-25 by $31,505, bringing the ending fund balance to ($2,208). The deficit balance will be addressed with FY2025-2026 Library Parcel Tax revenue and continuous review of expenditures to ensure the fund has a positive balance at June 30, 2026. The revenue from the tax was restricted to expenditures for expanding library hours, improving children’s services at the library, including hiring a special children’s librarian, and enhancing general Library services. In November of 2022, voters renewed the existing library parcel tax (expiring in 2024) and extended it for another nine years, until 2033.
Active Transportation Fund
The Active Transportation Fund expenditures exceeded revenues in the fiscal year 2024-25 by $133,331, bringing the ending fund balance to $44,939. The funds expended in FY24-25 were on the downtown bike & pedestrian safety study, traffic 13 Item #: 1.2
calming measures and bike racks. The projects slated for fiscal year 2025-26 are traffic calming program measures and bike racks/lockers.
Park Improvement Fund
The Park Improvement Fund was newly created by the Town Council in June 2024 to focus on the improvement of Town Parks. The revenue exceeded expenditures in fiscal year 2024-25 by $67,272, bringing the ending fund balance to $583,571. The projects slated for fiscal year 2025-26 are lower Robson Lawn and Hilldale Park.
Insurance Fund
The Insurance Fund revenue exceeded expenditures in fiscal year 2024-25 by $40,170, bringing the ending fund balance to $635,588. The Insurance Fund receives and expends funds related to the Town’s liability and workers’ compensation self-insurance coverage.
Building Maintenance
The Building Maintenance Fund expenditures exceeded revenues in fiscal year 2024- 25 by $305,662 bringing the ending balance to $856,296. This is due to higher-thanexpected utility costs, Town Hall maintenance, purchase of a generator for Fire Station 20, and Library Roof/HVAC project The funds are being used for the Library Roof and HVAC project in fiscal year 2025-2026.
Technology Fund
The Technology Fund expenditures exceeded revenues by $36,174 in fiscal year 2024- 2025 bringing the ending balance to $66. The Technology Fund is funded by charges to General Fund Departments and transfers of excess General Fund surplus to, and the fund balance will be addressed during the mid-year budget review. The Technologies Replacement Fund accounts for the costs of operating and maintaining the Town’s network system, which includes computer hardware, telecommunication systems, connectivity to the internet, and software systems. The Town had a cyber security audit as it was required by our insurance pool Bay Cities Joint Powers Authority, so we are using our resources to focus on prioritizing the areas of improvement.
Vehicle Replacement Fund
The Vehicle Replacement Fund revenue exceeded expenditures by $27,742 in fiscal year 2024-25 bringing the ending balance to $335,414. The Vehicle Replacement Fund accounts for the costs of operating and maintaining the Town’s vehicle program.
All remaining funds not listed above can be reviewed with details provided in the supplemental information beginning on page 76 of the attachment annual report.
Following the basic financial statements is the Notes section beginning on page 25. The Notes provide a description of accounting policies used by the Town and additional information regarding the financial statements.
14 Item #: 1.2
The Required Supplementary Information Section of the report begins on page 63 and includes a Schedule of the Local Government’s Proportionate Share of the Net Pension Liability, Schedule of Pension Contributions, Schedule of Change in Net OPEB Liability and Related Ratios, Schedule of OPEB Contributions, and Schedule of Revenues, Expenditures and Changes in Fund Balances Budget to Actual. The Other Supplemental Information Section begins on page 76 and includes the Nonmajor Governmental Funds and Internal Service Funds combining statements.
Maze & Associates also provided the Town with a Required Communications letter (attachment 2) and Memorandum of Internal Control (Attachment 3). These reports are intended to provide management and those charged with governance with valuable information regarding the organization. In an audit of financial statements, professional standards require that auditors obtain an understanding of internal controls to the extent necessary to plan the audit. Auditors evaluate each internal control deficiency noted during the audit to determine whether the deficiency or a combination of deficiencies, is severe enough to be considered a material weakness or significant deficiency. The results of Maze & Associates tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
Additionally, Maze & Associates performed agreed-upon procedures to verify the Town’s compliance with the Proposition 4 Appropriations Limit (GANN Limit) for fiscal year 2024-2025. The report confirmed that the Town’s appropriations limit of $17,371,468 was properly calculated and adopted by Town Council resolution, and that the Town remained in compliance with all requirements of Article XIIIB of the California Constitution (Attachment 4).
As outlined in the Management’s Discussion and Analysis, the long-term fiscal challenges facing the Town continue to be relying heavily on a relatively fixed tax base restricted by a geography offering few development possibilities for tax revenue expansion, addressing aging infrastructure in Town buildings, parks, and other public facilities and replacing older outdated equipment, and ensuring sufficient funds to maintain the Town’s streets and storm drain infrastructure at current levels.
FISCAL IMPACT
There would be no direct fiscal impact on the Town to approve this item.
CEQA AND CLIMATE ACTION PLAN CONSISTENCY
The Council’s discussion and acceptance of this item is not a “project” under the California Environmental Quality Act, because it does not involve an activity which has the potential to cause a direct or reasonably foreseeable indirect physical change in the environment. (Cal. Pub. Res. Code § 21065).
15 Item #: 1.2
CONCLUSION
The audit report outlined above provides the Council with an overview of the fiscal condition and internal control of the Town as of June 30, 2025. The recommended action is to accept the auditor’s report.
ATTACHMENT
Attachment 1 – 2024-25 Annual Financial Report
Attachment 2 – Required Communications
Attachment 3 – Memorandum of Internal Control
Attachment 4 – GANN Limit Report
16 TOWN OF SAN ANSELMO
California
Annual Financial Report
June 30, 2025
Town Council
Tarrell Kullaway Mayor
Steve Burdo Vice Mayor
Chantel Walker Member
Yoav Schlesinger Member
Eileen Burke Member
Appointed Officials
Town Manager
David P. Donery
Finance & Administrative Services Director
Jeff Zuba
17 This page intentionally left blank
18 TOWN OF SAN ANSELMO
June 30, 2025
Table of Contents
INDEPENDENT AUDITOR'S REPORT .................................................................................... 1-3 MANAGEMENT'S DISCUSSION AND ANALYSIS (unaudited)
Required Supplementary Information, as prepared by management ...................................... 7-13 BASIC FINANCIAL STATEMENTS:
GOVERNMENT-WIDE FINANCIAL STATEMENTS
Statement of Net Position ..................................................................................................... 16 Statement of Activities ......................................................................................................... 17
FUND FINANCIAL STATEMENTS
Governmental Funds:
Balance Sheet ........................................................................................................................ 20 Reconciliation of the Governmental Funds Balance Sheet
to the Statement of Net Position ..................................................................................... 21 Statement of Revenue, Expenditures, and Change
in Fund Balances - Governmental Funds ....................................................................... 22 Reconciliation of the Statement of Revenue, Expenditures, and Change in Fund Balances of Governmental Funds to the Statement of Activities ......................... 23 Proprietary Funds:
Statement of Net Position ..................................................................................................... 24 Statement of Revenue, Expenses, and Change in Net Position ........................................... 25 Statement of Cash Flows ...................................................................................................... 26 NOTES TO BASIC FINANCIAL STATEMENTS ................................................................... 27-64 REQUIRED SUPPLEMENTAL INFORMATION (unaudited)
Cost-Sharing Employer-Defined Benefit Pension Plan ............................................................. 67 Agent Multiple-Employer Retiree Medical Benefits OPEB Plan ............................................... 68 Schedule of Revenue, Expenditures and Changes in Fund Balance-Budget and Actual:
General Fund ............................................................................................................................... 69 Measure D Sales Tax .................................................................................................................. 70 Measure J Sales Tax .................................................................................................................... 71 Grants Fund ................................................................................................................................. 72 Recreation Fund .......................................................................................................................... 73 Road Maintenance Fund ............................................................................................................. 74
SUPPLEMENTARY INFORMATION
Combining Funds Financial
Nonmajor Governmental Funds:
Combining Balance Sheet .................................................................................................. 76-80 Combining Statement of Revenue, Expenditures, and Change in Fund Balances ............... 81-85 Internal Services Funds:
Combining Statement of Net Position ..................................................................................... 86 Combining Statement of Revenue, Expenses, and Change in Net Position ........................... 87 Combining Statement of Cash Flows ...................................................................................... 88 19 This page intentionally left blank
20 INDEPENDENT AUDITOR’S REPORT
Honorable Mayor
Members of the Town Council
Town of San Anselmo, California
Opinions
We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the Town of San Anselmo (Town), California, as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the Town’s basic financial statements as listed in the Table of Contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the Town as of June 30, 2025, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Town and to meet our other ethical responsibilities, in accordance with the relevant ethical requirement relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Town’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. 1 21
Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Misstatements are considered material if there is substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with generally accepted auditing standards, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Town’s internal control. Accordingly, no such opinion is expressed.
• Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
• Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Town’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.
2 22
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Management’s Discussion and Analysis and other required supplementary information as listed in the Table of Contents be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Town’s basic financial statements. The accompanying Supplementary Information, as listed in the Table of Contents, is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the Supplementary Information is fairly stated, in all material respects, in relation to the basic financial statements as a whole.
Pleasant Hill, California
December 8, 2025
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24 MANAGEMENT’S DISCUSSION & ANALYSIS
Prepared by Management
(unaudited)
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26 Town of San Anselmo
Management’s Discussion and Analysis
June 30, 2025
The Management Discussion and Analysis (MD&A) provides an overview of the Town of San Anselmo (the “Town”) activities and financial performance for the fiscal year ended June 30, 2025. To obtain a complete understanding of the Town’s financial condition, this document should be read in conjunction with the accompanying Basic Financial Statements and Notes to the Basic Financial Statements.
OVERVIEW OF THE FINANCIAL STATEMENTS
This discussion and analysis is intended to serve as an introduction to the Town’s basic financial statements. The Town’s basic financial statements consist of three components: Government-wide Financial Statements, Fund Financial Statements, and Notes to the Basic Financial Statements. This report also contains required and other supplementary information in addition to the basic financial statements themselves.
Government-wide Financial Statements
The Government-wide Financial Statements consist of the Statement of Net Position, and the Statement of Activities.
These statements are designed to provide readers with a broad overview of the Town’s finances, in a manner similar to private-sector business. They provide information about the activities of the Town as a whole and present a longerterm view of the Town’s finances.
The Statement of Net Position presents information on all of the Town’s assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the Town is improving or deteriorating.
The Statement of Activities presents information showing how the Town’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, some of the revenue and expenses reported in this statement may result in cash flows only in future fiscal periods, such as revenue related to uncollected taxes or interest expense incurred but not paid.
Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The Town, like other governmental entities, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. Funds of governmental entities are divided into three categories: Governmental Funds, Proprietary Funds, and Fiduciary Funds.
Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on both short-term inflows and outflows of spendable resources and the remaining year-end balances available for spending. This information may be useful in evaluating a government’s near-term financing requirements. Because the focus of governmental fund financial statements is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions. Both the governmental funds balance sheet and the statement of revenue, expenditures, and changes in fund balances provide a reconciliation to assist the reader with this comparison between governmental funds and governmental activities.
7 27
Town of San Anselmo
Management’s Discussion and Analysis
June 30, 2025
The Town maintains 28 individual governmental funds. In the governmental funds balance sheet, and the statement of revenue, expenditures, and changes in fund balances, information is presented separately for the following funds considered to be major funds:
• General Fund
• Measure D Sales Tax Fund
• Measure J Sales Tax Fund
• Grants Fund
• Recreation Fund
• Road Maintenance Fund
Special Revenue Funds: these funds generally account for revenue derived from specific sources. These funds are required by statute or ordinance to finance particular functions or activities of government or are restricted as to their use, and include the following funds:
• Community Facilities Master Plan Fund
• Downtown Revitalization Fund
• Emergency Projects Fund
• Gas Tax Fund
• Library Tax Fund
• Isabel Cook Community Center Fund
• Robson House Fund
• Special Events Fund
• Measure A Parks Fund
• Creekside Commons Fund
• Measure C Wildfire Tax Fund
• Parking Fund
• Climate Action
• Community Gardens Fund
Capital Project Funds: these funds are used to account for the construction of capital facilities or acquisition of equipment and include the following funds:
• Capital Reconstruction Fund
• Equipment Replacement Fund
• Active Transportation Fund
• Park Improvement Fund
Debt Service Fund: these funds are used to account for and accumulate financial resources to be used for principal and interest payments on the Town’s long-term obligations, and include the following funds:
• Measure G Debt Service, Bond Series 2011
• Measure G Debt Service, Bond Series 2020
• Municipal Lease Fund
• Pension Obligation Bonds 2021
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Town of San Anselmo
Management’s Discussion and Analysis
June 30, 2025
Proprietary Funds
The Town currently reports four Internal Service funds; Insurance Fund, Building Maintenance Fund, Technology Replacement Fund, and Vehicle Replacement Fund. The insurance fund accounts for the premium payments as well as the self-insured portion of the Town’s workers’ compensation and liability insurance programs. The other three internal service funds account for the costs and operation of the Town’s maintenance and repair of infrastructure and equipment and to accumulate funding for significant projects down the road.
Notes to the Financial Statements
The Notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The Notes follow the Basic Financial Statements.
Required Supplementary Information
In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information in addition to this discussion and analysis concerning the Town’s budgetary to actual comparison schedules, its schedule of funding progress for the other postemployment benefits plan, and its costsharing multiple-employer defined benefits pension plan schedule, which is administered by CalPERS as trustee for the plan. This report presents combining nonmajor fund financial statements, which follow the required supplementary information section.
FINANCIAL HIGHLIGHTS
Government-wide Financial Statement Highlights
The Government-wide statement of net position, appearing as the first statement of the basic financial statements and summarized in Management’s Discussion and Analysis, reports the Town’s total assets to be $67,353,451 deferred outflows of resources at $3,140,173, total liabilities of $17,648,931, deferred inflows of resources at $4,318,836, and net position of $48,525,857.
The Town’s total revenue for government-wide funds of $32,643,005 was offset by total expenses of $27,662,654, increasing net position of $4,980,351.
The Town’s capital assets totaled $46,488,726, net of $17,736,962 in accumulated depreciation. The Town’s long-term debt and obligations totaled $12,038,601 as of June 30, 2025, a decrease of $756,028 over the prior fiscal year. The decrease is mainly due to payments made to reduce the general obligation bonds, pension obligation bonds, and other post-employment benefits liability.
Fund Financial Statement Highlights
Governmental Funds – As of the close of fiscal year 2025, the Town’s governmental funds reported a combined ending fund balance of $13,800,855 as compared to $14,493,808 as of June 30, 2024. Of this total amount, $99,819 is nonspendable, $4,327,103 is restricted, $6,340,478 is committed, $1,050,125 is assigned, and $1,983,330 is unassigned.
Governmental fund resources totaled $32,357,352, a decrease of $21,691 from those of the previous year. The increases resulted from stronger property tax revenue, sales tax revenue from the voter-approved Measure J Sales Tax, recreation programs, and reduced by lower grant funding. Governmental fund expenditures decreased by $18,011 to $33,050,305 from $33,068,316 in the prior year, due primarily to an increase in contributions to our public safety JPAs, project completed with Measure D & Measure J Sales Tax funds, recreation programs, transfers to other funds, and changes in payment schedule for the Pension Obligation Bonds that refunded the unfunded liability with CalPERS. 9 29
Town of San Anselmo
Management’s Discussion and Analysis
June 30, 2025
Government-wide Financial Statement Analysis
A condensed presentation of the Statement of Net Position is presented in the following table comparing last fiscal year to the most recently completed fiscal year:
Amount Percent
2025 2024 Change Change
Assets
Current and other assets 20,864,725 $ 21,116,329 $ (251,604) $ -1% Capital assets, net 46,488,726 42,567,585 3,921,141 9%
Total assets 67,353,451 63,683,914 3,669,537 6%
Deferred outflows 5,065,620 3,140,173 (1,925,447) -38%
Totals 70,493,624 68,749,534 1,744,090 3%
Liabilities
Current and other liabilities 5,610,330 5,128,204 482,126 9% Noncurrent liabilities 12,038,601 12,794,629 (756,028) -6% Total liabilities 17,648,931 17,922,833 (273,902) -2%
Deferred inflows 7,281,195 4,318,836 (2,962,359) -41%
Totals 21,967,767 25,204,028 (3,236,261) -13%
Net Position
Net investment in
capital assets 37,567,851 32,791,553 4,776,298 15%
Restricted 4,411,634 3,881,225 530,409 14%
Unrestricted 6,546,372 6,872,728 (326,356) -5%
Total net position $ 48,525,857 $ 43,545,506 $ 4,980,351 11% June 30
Net position of $48,525,857 at June 30, 2025, as compared to $43,545,506 at the close of the prior fiscal year changed due to the following:
Current governmental assets decreased by $251,604, primarily due to spending on infrastructure projects offset by revenue increases year over year.
Net capital assets increased by $3,921,141 due to additional infrastructure projects, such as, Town Hall Roof & HVAC Project, Fire Station 20 remodel, Parkside Preschool Playground, and street paving and slurry seal. Total liabilities decreased by $273,902 due to payments made to reduce the general obligation bonds, pension obligation bonds, and other post-employment benefits liability offset by increases in deposits payable due to construction activity around town.
Noncurrent liabilities of $12,038,601 included the unfunded net pension liability, noncurrent portion of insurance claim liabilities, the noncurrent portion of long-term debt, and the postemployment benefit plan obligation.
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Town of San Anselmo
Management’s Discussion and Analysis
June 30, 2025
General Government Functions
A condensed presentation of the Statement of Activities is presented in the following table comparing last fiscal year to the most recently completed fiscal year:
Amount Percent
2025 2024 Change Change
Revenue
Program revenue $ 5,079,357 $ 4,716,358 $ 362,999 8%
General revenue 27,563,648 26,893,147 670,501 2%
Total revenue 32,643,005 31,609,505 1,033,500 3%
Expenses
General government 5,569,366 4,872,250 697,116 14%
Public safety 11,580,581 10,608,212 972,369 9%
Community development 931,127 1,134,261 (203,134) -18%
Public works 5,892,932 5,391,995 500,937 9%
Culture and Recreation 3,507,255 3,532,232 (24,977) -1% Other 181,393 192,767 (11,374) -6%
Total expenses 27,662,654 25,731,717 1,930,937 8%
Change in Net Position 4,980,351 5,877,788 (897,437) -15% Net Position - beginning 43,545,506 37,667,718 5,877,788 16% Net Position - end of year 48,525,857 $ $ 43,545,506 $ 4,980,351 11% June 30
Comparison of FY 2025 and 2024
Statement of Activities
Total revenue increased by $1,033,500 due primarily to stronger property tax revenues, license and permits, grant funding for various capital projects, and recreational programming. Total expense increased were mainly due to capital projects and increases in our member contributions for our safety joint powers authorities.
FINANCIAL ANALYSIS OF MAJOR GOVERNMENTAL FUNDS
General Fund
Total general fund revenue and transfers in exceeded budgeted revenue by $756,382. This includes property tax exceeding the budgeted amount by $235,865, licenses and permits by $112,104, and use of money and property revenue by $320,304. Expenditures and transfers out for the general fund were $257,255 more than the budgeted amount, mainly due to open positions, and prudent management of finances. 11 31
Town of San Anselmo
Management’s Discussion and Analysis
June 30, 2025
Measure D Sales Tax Fund
The Measure D Sales Tax Fund purpose is to track revenues and expenditures associated with the Measure D onehalf (0.5%) transaction and use tax measure passed in 2013. The expenditures are mainly associated with street resurfacing, median maintenance, and other capital improvement projects. The expenditures are reviewed and approved by the Infrastructure and Fiscal Monitoring Committee annually. The revenues exceeded expenditures in 2024-25 by $545 due to other revenue, bringing the ending fund balance to $8,743. The Measure D Sales Tax expired on March 31, 2023, and leftover balance in the fund will be used as part of the street repaving project.
Measure J Sales Tax Fund
The Measure J Sales Tax fund purpose is to track revenues and expenditures associated with the Measure J one percent (1.0%) transaction and use tax measure passed in 2022. The expenditures are mainly associated with street resurfacing, building infrastructure, parks, other capital improvement projects and public safety. The expenditures are reviewed and approved by the Infrastructure and Fiscal Monitoring Committee annually. The expenditures exceeded revenues in 2024-25 by $215,153, bringing the ending fund balance to $1,072,785. The deficit spending was anticipated in the funds budget.
Grants Fund
The Grants fund’s purpose is to track grant proceeds, mainly those associated with street resurfacing, median maintenance, and other capital improvement projects. The revenue received in 2024-25 was $348,021 less than the budgeted amount due to capital projects specifically Creek Park Contraflow Bike Lane and HAWK Pedestrian Signal at Saunders Ave/SFD not progressing as expected in this fiscal year.
Recreation Fund
Recreation fund revenue is derived from its programs. During 2024-25, the department collected revenue in the amount of $2,686,819, which was approximately $476,464 more than the budgeted amount. Expenditures and transfers-out for the year totaled $2,505,230. The ending balance increased by approximately $181,589 was directly attributable to greater participation in the Department’s programs.
Road Maintenance Fund
The Road Maintenance fund revenues exceeded expenditures in fiscal year 2024-25 by $343,993, bringing the ending fund balance to $779,553. This fund receives its revenue through gas tax, impact fees, and through a transfer with the general fund.
Capital Assets and Debt Administration
Capital Assets - The town’s investment in capital assets at year-end was $46,488,726, net of depreciation; an increase of $3,921,141 as compared with the previous fiscal year, primarily due to infrastructure improvements.
Long-term Debt and Obligations
The town had $12,038,601 outstanding in long-term debt and obligations. This is a decrease of $756,028 as compared to the prior fiscal year. The decrease mainly due to payments made to reduce the general obligation bonds, pension obligation bonds, and other post-employment benefits liability.
ECONOMIC OUTLOOK AND BUDGET FOR 2025-2026
The Town continues to monitor the local economy and assesses an improving outlook. The economic outlook affects the preparation of the annual budgets. The Town considered the following major factors when setting the fiscal 2025-26 budget:
REVENUE
The Town’s largest revenue source is property tax which account for 78% of the Town’s total General Fund operating revenue. Based on the most recent information available, General Fund secured property tax is expected to increase by 3.5%, as compared with the 2024-25 fiscal year.
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Town of San Anselmo
Management’s Discussion and Analysis
June 30, 2025
Sales tax and transactions and use tax (Measure D/Measure J) combined represent the Town’s second largest tax revenue generators. The Town’s annual budget, adopted in June 2025, includes $4,103,643 in sales tax revenue.
The budget for permits and fee revenue remained stable compared to the prior budget due to a slowing in construction activity around town.
Overall, other revenue sources are expected to be stable.
EXPENDITURES
Employee-related expenses account for approximately 77% of the Town operating expenditures, including the Fire and Police Service contract payments. In 2025-2026 Town employees received a 6.0% increase in July in their salary schedules. The overall increase in operating fund salaries for 2025-26 is estimated at approximately 8.3%. The overall increase provides an increase in salary schedules, scheduled step increases, and joint power contracts.
On January 1, 2013, the California Public Employees’ Pension Reform Act of 2013 (PEPRA) went into effect. The Pension Reform Bill impacts new public employees and establishes a cap on the amount of compensation that can be used to calculate a retirement benefit. It also increases the age at which an employee is eligible for service credit retirement. In 2024-25, more than half of the Town’s employees were enrolled in the PEPRA plan. PEPRA Plan Employees pay at least half their share of the normal retirement pension costs.
Normal retirement pension costs, the annual cost of service accrual for the upcoming year for active employees, is expected to increase by approximately $33,953. This is the result of increased salary costs, and the discount rate increase. The Town pays no portion of the CalPERS retirement plan employee contribution. “Classic Employees,” those enrolled in CalPERS or a reciprocal plan prior to January 1, 2013 without a significant break in service, pay 8% of salary as employee contributions, plus an additional 5.5% or 4.5% (depending on bargaining group) toward the employer contribution.
Additionally, the Town has established a pension stabilization trust. The balance of this trust was approximately $1,371,504 as of June 30, 2025. The balance in the trust can be used only to pay expenditures related to retirement costs.
The Town’s experience with the Bay Cities Joint Powers Insurance Authority, our self-insurance pool, has remained stable. Costs for Workers’ Compensation claims were as anticipated, but costs for liability claims were greater than anticipated. A charge for service to the General Fund of $750,000 to the Insurance Fund has been made to ensure that insurance reserves remain at the level deemed sufficient by the Bay Cities Joint Powers Insurance Authority to fund fully our outstanding claims going forward.
Fiscal Challenges
The long-term fiscal challenges facing the Town continue to be:
• Ensuring sufficient funds to maintain the Town’s streets and storm drain infrastructure at current levels. • Addressing aging infrastructure in Town buildings, parks, and other public facilities, and replacing older, outdated equipment.
• Relying heavily on a relatively fixed tax base, restricted by a geography offering few development possibilities for tax revenue expansion.
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Town of San Anselmo
Management’s Discussion and Analysis
June 30, 2025
Request for Information
This financial report is designed to provide our citizens, taxpayers, creditors, and government regulators with a general overview of the Town’s finances and to demonstrate the Town’s accountability for the money it receives.
Below is the contact address for questions about this report or requests for additional financial information.
Finance & Administrative Services Director
Town of San Anselmo
525 San Anselmo Avenue
San Anselmo, CA 94960
(415) 258-4678
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GOVERNMENT-WIDE FINANCIAL STATEMENTS
35 Governmental
Activities
Current Assets
Cash and investments (Note 2) 17,700,059 $
Restricted cash and investments (Note 2) 1,371,504
Receivables 1,296,671
Prepaid expenses 149,101
Lease receivable (Note 10) 347,390
Total current assets 20,864,725
Noncurrent Assets
Capital assets, non-depreciable (Note 4) 8,256,961
Capital assets, net of depreciation (Note 4) 38,231,765 Total noncurrent assets 46,488,726
Total assets 67,353,451
DEFERRED OUTFLOW OF RESOURCES
2,880,479
259,694
Total deferred outflows of resources 3,140,173
LIABILITIES
Current Liabilities
Accounts payables 1,435,802
Accrued liabilities 51,667
Unearned revenue 494,844
Deposits payable 2,630,196
Interest payable 15,288
Compensated absences (Note 1I) 37,184
Long term debt due in one year (Note 5) 880,000
Insurance claims due in one year (Note 12) 65,349
Total current liabilities 5,610,330
Noncurrent Liabilities
Compensated absences (Note 1I) 470,999
Long term debt due in more than one year (Note 5) 8,267,875 Insurance claims due in more than one year (Note 12) 221,978 Net Pension Liability (Note 8) 1,859,192
Net OPEB Liability (Note 9) 1,218,557
Total noncurrent liabilities 12,038,601
Total liabilities 17,648,931
DEFERRED INFLOW OF RESOURCES
336,370
3,625,652
356,814
Total deferred inflows of resources 4,318,836
NET POSITION (Note 7)
Net investment in capital assets 37,567,851
Restricted 4,411,634
Unrestricted 6,546,372
Total net position $ 48,525,857
The accompanying notes to financial statements are an integral part of this financial statement Related to pension (Note 8)
Related to OPEB (Note 9)
Related to pension (Note 8)
Related to OPEB (Note 9)
Leases related (Note 10)
TOWN OF SAN ANSELMO
Government-wide Financial Statements
Statement of Net Position
June 30, 2025
ASSETS
16 36
Net (Expense)
Charges Revenue and
for Operating Capital Change in
Functions/Programs Expenses Services Grants Grants Net Position Governmental Activities:
General government $ 5,569,366 $ - $ 96,599 $ - $ (5,472,767) Public safety-police 5,786,136 - 136,757 - (5,649,379)
Public safety-fire 5,794,445 - - - (5,794,445)
Community development 931,127 214,553 - - (716,574)
Public works 5,892,932 548,050 - 1,473,095 (3,871,787)
Culture and recreation 3,507,255 2,609,303 1,000 - (896,952) Interest and fiscal charges 181,393 - - - (181,393)
Totals $ 27,662,654 $ 3,371,906 $ 234,356 $ 1,473,095 (22,583,297) General Revenue
Property taxes 18,326,383
Sales taxes 4,062,072
Franchise taxes 939,821
Licenses and permits 1,551,292
Fines and forfeitures 97,904
Use of property and money 978,509
Other revenue 1,607,667
Total general revenue 27,563,648
Change in Net Position 4,980,351
Net Position - beginning 43,545,506
$ 48,525,857
The accompanying notes to financial statements are an integral part of this financial statement Net Position - end of year
For the Year Ended June 30, 2025
Program Revenue
TOWN OF SAN ANSELMO
Government-wide Financial Statements
Statement of Activities
17 37
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38 FUND FINANCIAL STATEMENTS
39 TOWN OF SAN ANSELMO
Balance Sheet
Governmental Funds
June 30, 2025
Major Special Revenue Funds
Measure D Measure J Road Other Total
General Sales Tax Sales Tax Grants Recreation Maintenance Governmental Governmental Fund Fund Fund Fund Fund Fund Funds Funds
ASSETS
Cash and investments (Note 2) $ 9,578,311 $ 8,743 $ 1,106,118 $ 1,837,377 150,422 $ 764,081 $ 2,110,936 $ 15,555,988 $ Receivables 655,144 - 426,395 14,175 523 22,424 169,367 1,288,028 Prepaid expenses 82,409 - 1,677 10,397 - 1,341 3,995 99,819 Restricted investment with trustee 1,371,504 - - - - - 1,371,504 - Due from other funds (Note 3) 263,823 - - - - - 263,823 - Lease receivable (Note 10) - - - - - 347,390 - 347,390
Total assets $ 11,951,191 $ 8,743 $ 1,534,190 $ 150,945 $ 1,861,949 $ 787,846 $ 2,631,688 $ 18,926,552 Payables $ 419,702 $ - $ 448,233 $ 63,483 12,451 $ 4,200 $ 664,251 $ 1,612,320 $ Accrued liabilities 38,495 - 13,172 - - - - 51,667
Deposits payable 2,622,498 - - - - 4,093 3,605 2,630,196 Unearned revenue 35,098 - - 459,746 - - - 494,844
Total liabilities 3,115,793 - 461,405 12,451 523,229 8,293 667,856 4,789,027
DEFERRED INFLOW OF RESOURCES
Leases related (Note 10) - - - - - 336,370 - 336,370
Unavailable Revenue - - - - - - 300 300
Total Deferred inflow of resources - - - - - 336,670 - 336,670 -
FUND BALANCES (Note 6):
Nonspendable 82,409 - 1,677 10,397 - 1,341 3,995 99,819 Restricted 1,371,504 8,743 1,071,108 138,494 778,212 - 959,042 4,327,103 Committed 4,751,202 - - 1,328,323 - 260,953 - 6,340,478 Assigned 420,362 - - - - - 629,763 1,050,125
Unassigned 2,209,921 - - - - - (226,591) 1,983,330
Total fund balances 8,835,398 8,743 1,072,785 138,494 1,338,720 779,553 1,627,162 13,800,855 Total liabilities,
Deferred inflow of resources
and Fund balances $ 11,951,191 $ 8,743 $ 1,534,190 $ 150,945 $ 1,861,949 $ 787,846 $ 2,631,688 $ 18,926,552 The accompanying notes to financial statements are an integral part of this financial statement
LIABILITIES
20 40
Total fund balances - governmental funds $ 13,800,855
Amounts reported for Governmental Activities in the Statement of Net Position are different from those reported in the Governmental Funds above because of the following:
CAPITAL ASSETS
Capital assets used in Governmental Activities are not current assets or financial resources and therefore are not reported in the Governmental Funds. 46,488,726 Unavailable revenue 300
ALLOCATION OF INTERNAL SERVICE FUND NET POSITIONS
Internal service funds are not governmental funds. However, they are used by management to charge the costs of certain activities, such as insurance and central services and maintenance to individual governmental funds. The net current position of the Internal Service Funds are therefore included in Governmental Activities in the following line items in the Statement of Net Position. 1,827,364
DEFERRED INFLOWS AND OUTFLOWS
The deferred outflows below are not current assets or financial resources; and the deferred inflows are not due and payable in the current period and therefore are not reported in the Governmental Funds.
Deferred outflows 3,140,173
Deferred inflows (3,982,466)
LONG-TERM LIABILITIES
The liabilities below are not due and payable in the current period and therefore are not reported in the Funds:
Long-term debt (9,147,875)
Interest payable (15,288)
Compensated absences (508,183)
Net OPEB liability (1,218,557)
Net pension liability (1,859,192)
Net position of governmental activities $ 48,525,857
The accompanying notes to financial statements are an integral part of this financial statement
TOWN OF SAN ANSELMO
Reconciliation of the Governmental Funds Balance Sheet
to the Statement of Net Position
June 30, 2025
21 41
TOWN OF SAN ANSELMO
Statement of Revenue, Expenditures, and Change in Fund Balances Governmental Funds
Year Ended June 30, 2025
Major Special Revenue Funds
Measure D Measure J Road Other Total
General Sales Tax Sales Tax Grants Recreation Maintenance Governmental Governmental REVENUE Fund Fund Fund Fund Fund Fund Funds Funds
Property taxes $ 17,284,274 $ - $ - $ - $ - $ - $ 1,042,109 $ 18,326,383 Sales taxes 1,454,484 - 2,479,819 - - - 127,769 4,062,072 Franchise fees 939,821 - - - - - - 939,821
Licenses and permits 1,493,104 - - - - - 58,188 1,551,292 Fines and forfeitures 97,904 - - - - - - 97,904
Use of money and property 420,304 - 43,562 77,516 4,488 24,691 301,982 872,543 Intergovernmental 255,356 - - 367,605 - - 731,178 1,354,139 Charges for services 214,553 - - - 2,609,303 548,050 11,387 3,383,293 Other revenue 280,866 545 - 82,186 - - 19,805 383,402
Total revenue 22,440,666 545 2,523,381 2,686,819 454,279 572,741 2,292,418 30,970,849
EXPENDITURES
Current -
General government 3,436,170 - - - - - 115,001 3,551,171 Public safety - police 5,476,919 - - - - - - 5,476,919
Public safety - fire 5,531,890 - 261,716 - - - - 5,793,606 Community development 1,050,424 - - - - - - 1,050,424
Public works 3,776,194 - 239,886 - 7,583 290,794 947,762 5,262,219 Culture and recreation 1,273,414 - - - 2,171,866 - 413,649 3,858,929 - - 2,236,932 299,465 419,469 735,469 1,942,649 5,633,984 Principal 465,000 - - - - - 350,000 815,000
Interest 175,112 - - - - - 46,438 221,550
Total expenditures 21,185,123 - 2,738,534 2,471,331 427,052 1,026,263 3,815,499 31,663,802 Excess of Revenue
Over (Under) Expenditures 1,255,543 545 (215,153) 215,488 27,227 (453,522) (1,523,081) (692,953) Other Financing Sources / (Uses)
Transfers in (Note 3) 398,988 - - - - 797,515 190,000 1,386,503 Transfers (out) (Note 3) (640,000) - - - (33,899) - (712,604) (1,386,503) Total Other Financing Sources/ (Uses) (241,012) - - - (33,899) 797,515 (522,604) - CHANGE IN FUND BALANCES 1,014,531 545 (215,153) 181,589 27,227 343,993 (2,045,685) (692,953) Fund balances - beginning 7,820,867 $8,198 $1,287,938 $111,267 $1,157,131 $435,560 3,672,847 14,493,808 Fund balances - end of year 8,835,398 $ 8,743 $ $ 1,072,785 $ 1,338,720 138,494 $ 779,553 $ 1,627,162 $ 13,800,855 $ The accompanying notes to financial statements are an integral part of this financial statement Debt service
Capital Outlay
22 42
$ (692,953)
5,078,950
(1,157,809)
Measurement focus
Certain expenses reported in the statement of activities do not require the use of current financial resources and therefore, are not reported as expenditures in governmental funds. In addition, interest on long-term debt is not recognized under the modified accrual basis of accounting until due, rather than as it accrues.
Change in compensated absences expense liability (206,796) Change in net pension plan expense liability and deferrals 1,268,323 Change in net OPEB plan expense liability and deferrals 191,439 Change in unavailable revenue (82,036)
Long-term Liabilities and Obligations
the repayment reduces long-term liabilities in the statement of net position. 815,000 Amortizations of premium 40,157
Internal Service funds
Internal service funds are used by management to charge the costs of insurance in the statement of activities. (273,924)
Change in net position of governmental activities $ 4,980,351 The accompanying notes to financial statements are an integral part of this financial statement to an individual fund. The net revenue (loss) is reported with governmental activities Repayment of debt principal is an expenditure in the governmental funds, but and reported as depreciation expense in the statement of activities.
Capital Assets
The acquisition of capital assets uses current financial resources but has no effect on net position.
The cost of capital assets is allocated over their estimated useful lives and
TOWN OF SAN ANSELMO
Reconciliation of the Statement of Revenue, Expenditures, and Change in Fund Balances of Governmental Funds to the Statement of Activities for the Year Ended June 30, 2025
are different because:
Amounts reported for governmental activities in the statement of activities Change in fund balances - governmental funds
23 43
TOWN OF SAN ANSELMO
Proprietary Funds
Statement of Net Position
June 30, 2025
Total
Internal Service Fund
ASSETS
Cash and investments (Note 2) 2,144,071 $
Accounts Receivables 8,643
Prepaid expenses 49,282
Total assets 2,201,996
LIABILITIES
Current liabilities:
Payables 87,305
Claims payable - current (Note 12) 65,349
Total current liabilities 152,654
Noncurrent liabilities:
221,978
Total liabilities 374,632
NET POSITION
Unrestricted 1,827,364
Total net position 1,827,364 $
The accompanying notes to financial statements are an integral part of this financial statement Claims payable - due in more than one year (Note 12)
24 44
TOWN OF SAN ANSELMO
Proprietary Funds
Statement of Revenue, Expenses, and Change in Net Position Year Ended June 30, 2025
Total
Internal Service Fund
Use of money and property 105,966 $
Charges for services 1,437,812
Other revenue 210,414
Total operating revenue 1,754,192
Insurance costs 958,597
Supplies and services 1,069,519
Total operating expenses 2,028,116
CHANGE IN NET POSITION (273,924)
Net Position - beginning 2,101,288
$ 1,827,364
The accompanying notes to financial statements are an integral part of this financial statement
OPERATING EXPENSES
Net Position - end of year
OPERATING REVENUE
25 45
TOWN OF SAN ANSELMO
Proprietary Fund
Statement of Cash Flows
Year Ended June 30, 2025
Total
Internal Service Fund
Operating Activities
Receipts from customers and interfund charges $ 1,760,413 Payments to vendors and insurance claims (2,033,806)
Net cash provided (used) (273,393)
Noncapital Financing Activities
Transfers in -
Net cash provided (used) -
(273,393)
Cash and cash equivalents - beginning 2,417,464
Cash and cash equivalents - end of year $ 2,144,071
Operating Activities Analysis
Operating Income (Loss) $ (273,924)
Reconciliation adjustments:
(Increase) decrease in accounts receivables 6,221
(22,134)
(18,271)
34,715
Net cash provided (used) $ (273,393)
The accompanying notes to financial statements are an integral part of this financial statement Increase (decrease) in payables
CASH FLOWS PROVIDED BY (USED FOR)
Net Increase (Decrease) in Cash
(Increase) decrease in prepaid expenses
Increase (decrease) in claims
26 46
TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
The notes to the financial statements include a summary of significant accounting policies and other notes considered essential to fully disclose and fairly present the transactions and financial position of the Town as follows:
Note 1 – Summary of Significant Accounting Policies
Note 2 – Cash and Investments
Note 3 – Interfund Transfers
Note 4 – Capital Assets
Note 5 – Long-term Debt
Note 6 – Net Position and Fund Balances
Note 7 – Deferred Compensation
Note 8 – Pension
Note 9 – Other Postemployment Benefits Plan (OPEB)
Note 10 – Leases
Note 11 – Jointly Governed Organizations
Note 12 – Risk Management
Note 13 - Commitments and Contingencies
27 47
TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
Note 1 – Summary of Significant Accounting Polices
The Town of San Anselmo, California, was incorporated in 1907 under the laws of the State of California within Marin County. The Town operates under a Council-Manager form of government. The Town provides municipal services to its citizens including the public safety (police and fire), streets and related improvement, public improvements, planning and zoning, community services (parks, recreation, and library), and general administrative support.
A. Reporting Entity
The Town of San Anselmo is an independent town and is governed by a five-member Town Council elected by the Town residents at large. The posts of mayor and vice-mayor rotate among council. The Town is legally separate and fiscally independent, which means it can issue debt, adopt, and modify budgets and fees, and sue or be sued. These financial statements present the Town as the Primary Government for which it is considered financially accountable.
B. Basis of Presentation
The Town's Basic Financial Statements are prepared in accordance with accounting principles generally accepted in the United States of America. The Governmental Accounting Standards Board (GASB) is the acknowledged standard setting body for establishing accounting and financial reporting standards followed by governmental entities in the United States.
These GASB Standards require that the financial statements described below be presented:
Government-Wide Statements: The Statement of Net Position and the Statement of Activities display information about the primary government. These statements include the financial activities of the overall Town government, except for fiduciary activities.
Eliminations have been made to minimize the double counting of internal activities. However, the interfund services provided and used are not eliminated in the process of consolidation. These statements distinguish between the governmental and business-type activities of the Town Governmental activities generally are financed through taxes, intergovernmental revenues, and other nonexchange transactions.
Business-type activities are financed, in whole or in part, by fees charged to external parties.
The Statement of Activities presents a comparison between direct expenses and program revenues for each segment of the business-type activities of the Town and for each function of the Town’s governmental activities. Direct expenses are those that are specifically associated with a program or function and, therefore, are clearly identifiable to a particular function. Program revenues include: (a) charges paid by the recipients of goods or services offered by the programs; (b) grants and contributions that are restricted to meeting the operational needs of a particular program; and (c) fees, grants and contributions that are restricted to financing the acquisition or construction of capital assets. Revenues that are not classified as program revenues, including all taxes, are presented as general revenues.
Fund Financial Statements: The fund financial statements provide information about the Town’s funds, including fiduciary funds and blended component units. Separate statements for each fund category — governmental, proprietary, and fiduciary — are presented. The emphasis of fund financial statements is on major individual governmental and enterprise funds, each of which is displayed in a separate column All remaining governmental and enterprise funds are aggregated and reported as nonmajor funds. 28 48
TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
Proprietary funds distinguish operating revenues and expenses from nonoperating items Operating revenues, such as charges for services, and expenses, such as contractual services, result from exchange transactions associated with the principal activity of the fund. Exchange transactions are those in which each party receives and gives up essentially equal values. Nonoperating revenues, such as investment earnings, and expenses, such as interest expenses, result from nonexchange transactions or ancillary activities.
C. Major Funds
Major funds are defined as funds that have either assets plus deferred outflows of resources, liabilities plus deferred inflows of resources, revenues or expenditures equal to ten percent of their fund-type total and five percent of the grand total. Major governmental and enterprise funds are identified and presented separately in the fund financial statements. All other funds, entitled non-major funds, are combined, and reported in a single column, regardless of their fund-type. The General Fund is always a major fund. The Town may also select other funds it believes should be presented as major funds based on qualitative factors.
The Town reported the following major governmental funds in the accompanying financial statements:
General Fund – The General Fund accounts for all general revenues of the Town not specifically levied or collected by other Town funds and their related expenditures. The General Fund also accounts for all financial resources of a governmental unit which are not accounted for in another fund.
Measure D Sales Tax Fund – The Measure D Sales Tax Fund accounts for collection of the temporary voter-approved sales tax proceeds. The Town Council has committed the funds to be used for capital project purposes.
Measure J Sales Tax Fund – The Measure J Sales Tax Fund accounts for collection of the temporary voter-approved sales tax proceeds. The Town Council has committed the funds to be used for capital project purposes.
Grants Fund – The Grants Fund accounts for various intergovernmental revenue sources, i.e., federal, state, or local, of which are restricted primarily for road and other infrastructure improvement.
Recreation Fund – The Recreation Fund accounts for the Town's Recreation Fees charged to the community for sports, outdoor leisure, arts and other outdoor activities. These proceeds are for funding such programs.
Road Maintenance Fund – The Roads Maintenance Fund accounts for the Town's levied Road Impact Fee proceeds. These proceeds are used specifically for road maintenance and improvement projects as designated by the Town Council.
The Town also reports the following fund types:
Internal Service Funds – The funds account for the Town's insurance claims and premiums, such as general liability, worker's compensation, state unemployment, and infrastructure/equipment replacement.
All of which are provided to the primary government on a cost-reimbursement basis. 29 49
TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
D. Basis of Accounting
The government-wide and proprietary fund financial statements are reported using the economic resources measurement focus and the full accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flows take place.
Governmental funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when measurable and available. The Town considers all revenues reported in the governmental funds to be available if the revenues are generally collected within sixty days after year-end. Expenditures are recorded when the related fund liability is incurred, except for principal and interest on governmental long-term debt, claims and judgments, and compensated absences, which are recognized as expenditures to the extent they have matured. Governmental capital asset acquisitions are reported as expenditures in governmental funds.
Proceeds of governmental long-term debt and acquisitions under capital leases are reported as other financing sources.
Those revenues susceptible to accrual are taxes, intergovernmental revenues, use of money and property revenue, charges for services, fines and penalties, and license and permit revenues. Sales taxes collected and held by the State at year-end on behalf of the Town are also recognized as revenue.
Non-exchange transactions, in which the Town gives or receives value without directly receiving or giving equal value in exchange, include taxes, grants, entitlements, and donations. On the accrual basis, revenue from taxes is recognized in the fiscal year for which the taxes are levied or assessed. Revenue from grants, entitlements, and donations is recognized in the fiscal year in which all eligibility requirements have been satisfied.
The Town’s policy is to first apply restricted resources when an expense is incurred for purposes for which both restricted and unrestricted net position is available.
All proprietary are accounted for using the accrual basis of accounting. Their revenues are recognized when earned, and their expenses are recognized when incurred.
In addition to assets, the statement of net position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position or fund balance that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. In addition to liabilities, the statement of financial position or balance sheet will sometimes report a separate section for deferred inflows or resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position or fund balance that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.
30 50
TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
E. Budgets and Budgetary Accounting
The Town adopts a budget annually for all funds, except for the capital projects funds, which are budgeted on the project length basis. This budget is effective July 1 for the ensuing fiscal year. From the effective date of the budget, which is adopted by the Town Council, and controlled at the fund level, the amounts stated therein as proposed expenditures become appropriations to the various Town departments.
The Town Council may amend the budget during the fiscal year. The Town Manager or his designee is authorized to transfer budgeted amounts between departments and between line items within any fund.
However, any revisions which alter the total expenditures of any fund must be approved by the Town Council. Transfers between funds must be approved by the Town Council. All appropriations lapse at year end. Supplemental changes in appropriations that have been adopted by the Town Council have been included in the budget versus actual statements.
Annual budgets are adopted on a basis consistent with generally accepted accounting principles except for capital projects funds. The capital projects funds are budgeted on a project length basis and, therefore, are not comparable on an annual basis.
Encumbrance accounting, under which purchase orders, contracts, and other commitments for the expenditure of monies are recorded to reserve that portion of the applicable appropriation, is employed as an extension of formal budgetary integration in the Governmental Fund types during the fiscal year. The Town does not utilize encumbrance accounting.
F. Cash and Cash Equivalents
The Town considers all highly liquid investments (including restricted assets) with maturities of three months or less when purchased to be cash equivalents. The Town maintains a cash and investment pool that is available for use by all funds.
G. Prepaid Expenses
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both the government-wide and fund financial statements. The cost of prepaid items is recorded as expenditures/expenses when consumed rather than when purchased.
H. Capital Assets
Capital assets are defined by the Town as assets with an initial, individual cost of more than $10,000 for all asset classifications except for Building Improvements, of which are capitalized at an initial cost above $25,000, and that have a useful life of two or more years. All capital assets, which include roads, bridges, landscaping, sidewalks, storm drains, vehicles, equipment, buildings, and street lighting systems are valued at historical cost or estimated historical cost if the actual historical cost is not available.
Contributed or donated assets are valued at their acquisition value on the date contributed.
Major outlays for capital assets and improvements are capitalized as projects are constructed. Interest incurred during the construction phase is reflected in the capitalized value of the asset constructed, net of interest earned on the invested proceeds within the same pool.
31 51
TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
All capital assets with limited useful lives are depreciated during their estimated useful lives. The purpose of depreciation is to allocate the cost of capital assets equitable among all users during the life of these assets. The amount charged to depreciation expense each year represents that year's pro rata share of the cost of capital assets.
Depreciation is provided using the straight-line method, which means the cost of the asset is divided by its expected useful life in years, and the result is charged to expense each year until the asset is fully depreciated. The Town has assigned the useful lives listed below to capital assets:
Buildings 50 years
Building improvements 20 years
Improvements other than Buildings 35 years
Infrastructure 50 years
Equipment and Machinery 5 to 20 years
I. Compensated Absences
The liability for compensated absences includes the vested portions of vacation and compensated time off as directed by the applicable MOU or other Town Resolution. For all governmental funds, a liability of these amounts is reported only if they have matured, for example, as a result of employee resignations and retirements. The remaining portion is recorded as a liability in the Statement of Net Position. The liability for compensated absences is determined annually.
Compensated absences activities for the year ended June 30, 2025 were as follows:
Beginning Balance 301,387 $
Additions 662,166
Deletions (455,370)
Ending Balance 508,183 $
Current Portion 37,184 $
J. Property Tax
State of California Constitution Article XIII A provides that the combined maximum property tax rate on any given property may not exceed 1% of its assessed value unless an additional amount for general obligation debt has been approved by voters. Assessed value is calculated at 100% of market value as defined by Article XIII A and may be adjusted by no more than 2% per year unless the property is sold, transferred, or substantially improved. The State Legislature has determined the method of distribution of receipts from a 1% tax levy among the counties, cities, school districts and other districts. Marin County assesses properties, bills for and collects property taxes on the schedule that follows:
Secured Unsecured
Valuation/liens dates January 1 January 1
Levy dates July 1 July 1
Due dates (delinquent as of) 50% on November 1 (December 10) July 1 (August 31) 50% on February 1 (April 10)
32 52
TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
For assessment and collection purposes, property is classified as either “secured” or “unsecured” and is listed accordingly on separate parts of the assessment roll. The “secured roll” is that part of the assessment roll containing State-assessed property and real property having a tax lien that is sufficient, in the opinion of the Country Assessor, to secure payment of the taxes. Unsecured property comprises all taxable property not attached to land, such as personal property or business property. Every tax levied by a county that becomes a lien on secured property has priority over all present and future private liens arising pursuant to State law on the secured property, regardless of the time of the creation of the other liens. A tax levied on unsecured property does not become a lien against the taxed unsecured property but may become a lien on other property owned by the taxpayer.
Property taxes are levied and recorded as revenue when received in the fiscal year of levy because of the adoption of the “alternate method of property tax distribution,” known as the Teeter Plan, by the Town and the County of Marin. The Teeter Plan authorized the auditor-controller of the County of Marin to allocate 100% of the secured property taxes billed, but not yet paid. The County of Marin remits tax monies to the Town in three installments, as follows:
55% remitted on December 15
40% remitted on April 15
5% remitted on June 15
The Town does not have the ability to control the levy rate, or the amount of property taxes remitted by the County because these are governed by State law.
K. Deferred Inflows/Outflows of Resources
Deferred outflows of resources represent a consumption of net assets that applies to a future period and will not be recognized as an outflow of resources (expense/expenditure) until then. The Town has only the deferred charges related to pension and OPEB activities qualifying for reporting in this category.
These charges are assumed to be amortized over a five-year period.
Deferred inflows of resources represent an acquisition of net assets that applies to a future period and will not be recognized as an inflow of resources (revenue) until that time. The Town currently records deferred revenue that qualifies for changes related to pension and OPEB activities. These activities are recognized ratably overtime on a systematic and rational basis.
L. Fair Value Measurement
Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The Town categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The fair value hierarchy categorizes the inputs to valuation techniques used to measure fair value into three levels based on the extent to which inputs used in measuring fair value are observable in the market.
Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities.
Level 2 inputs are inputs - other than quoted prices included within level 1 - that are observable for an asset or liability, either directly or indirectly.
Level 3 inputs are unobservable inputs for an asset or liability. 33 53
TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
If the fair value of an asset or liability is measured using inputs from more than one level of the fair value hierarchy, the measurement is considered to be based on the lowest priority level input that is significant to the entire measurement.
M. Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles (GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
N. Leases
As clarified by the Government Accounting Standards Board (GASB) Statement No. 87, a lease is defined as a contract that conveys control of the right to use another entity's nonfinancial asset (the underlying asset) as specified in the contract for a period of time in an exchange or exchange-like transaction. Examples of nonfinancial assets include buildings, land, vehicles, and equipment. The Town recognizes lease receivables or liabilities with an initial, individual value of $150,000 or more, based on the future lease payments remaining at the start of the lease.
O. Subscription-Based Information Technology Arrangements (SBITAs) Accounting As clarified by the Government Accounting Standards Board (GASB) Statement No. 96, a SubscriptionBased Information Technology Arrangement (SBITA) is a contract that conveys control of the right to use another party’s (a SBITA vendor’s) IT software, alone or in combination with tangible capital assets (the underlying IT assets), as specified in the contract for a period of time in an exchange or exchangelike transaction.
At the commencement of a SBITA, the Town initially measures the subscription liability at the present value of payments expected to be made during the contract term. Subsequently, the subscription liability is reduced by the principal portion of payments made. The subscription asset is initially measured as the initial amount of the subscription liability, adjusted for payments made at or before the SBITA commencement date, plus certain initial direct costs. Subsequently, the subscription asset is amortized on a straight‐line basis over the shorter of the subscription term or the useful life of the underlying IT assets.
The Town recognizes SBITA liabilities with an initial, individual value of $150,000 or more, based on the future SBITA payments remaining at the start of the contract.
Key estimates and judgments related to SBITAs include how the Town determines (1) the discount rate it uses to discount the expected subscription payments to present value, (2) subscription term, and (3) subscription payments as follows:
• The Town uses the interest rate charged by the IT vendor as the discount rate. When the interest rate charged by the IT vendor is not provided, the Town uses its estimated incremental borrowing rate as the discount rate for subscription liabilities. • The subscription term includes the noncancellable period of the subscription. • Subscription payments included in the measurement of the subscription liability are composed of fixed payments and purchase option price that the Town is reasonably certain to exercise. 34 54
TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
The Town monitors changes in circumstances that would require a remeasurement of its subscription and will remeasure the subscription asset and liability if certain changes occur that are expected to significantly affect the amount of the subscription liability.
Subscription assets are reported with other capital assets and subscription liabilities are reported with liabilities on the statement of net position.
The Town has no SBITA subject to GASB#96 for the fiscal year 2025.
P. Implementation of New GASB Pronouncements
GASB 101 – Compensated Absences
The objective of this Statement is to better meet the information needs of financial statement users by updating the recognition and measurement guidance for compensated absences. That objective is achieved by aligning the recognition and measurement guidance under a unified model and by amending certain previously required disclosures.
Implementation of this statement did not have a significant impact on the Town’s financial statements for the fiscal year ended June 30, 2025.
Q. Upcoming GASB Pronouncements
GASB 103 – Financial Reporting Model Improvements
The objective of this Statement is to improve key components of the financial reporting model to enhance its effectiveness in providing information that is essential for decision-making and assessing a government’s accountability. This Statement also addresses certain application issues.
The requirements of this Statement are effective for fiscal years beginning after June 15, 2025, and all reporting periods thereafter. The Town does not expect the new GASB to have any material impact on the financial statements.
91. Note 2 – Cash and Investments
The Town’s dependence upon property tax receipts, which are received three times a year, requires it to maintain significant cash reserves to finance operations during the remainder of the year. The Town pools cash from all sources and all funds except cash with fiscal agents so that it can be invested at the maximum yield, consistent with safety and liquidity. Individual funds can make expenditures at any time.
Investment income is allocated among funds on the basis of average month end cash and investment balances in these funds. Investments are carried at fair value.
A. Policies
The Town maintains an investment policy that emphasizes safety, liquidity, and reasonable market yield.
This policy is reviewed and approved by the Town Council annually. 35 55
TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
The Town is authorized to invest in individual investments and in investment pools. Individual investments are evidenced by specific identifiable securities instruments, or by an electronic entry registering the owner in the records of the institution issuing the security, called the book entry system. In order to increase security, the Town employs the trust department of a bank as the custodian of certain Town managed investments, regardless of their form.
California Law requires banks and savings and loan institutions to pledge government securities with a market value of 110% of the Town’s cash on deposit, or first trust deed mortgage notes with a market value of 150% of the deposit, as collateral for these deposits. Under California Law this collateral is held in a separate investment pool by another institution in the Town’s name and places the Town ahead of general creditors of the institution.
The Town’s investments are carried at fair value, as required by generally accepted accounting principles.
The Town adjusts the carrying value of its investments to reflect their fair value at each fiscal year end, and it includes the effects of these adjustments in income for that fiscal year.
B. Classification
Cash and investments as of June 30, 2025, are classified in the financial statements as shown below, based on whether or not their use is restricted under the terms of Town debt instruments or agency agreements.
Statement of Net Position
Cash and investments available for operations $ 17,700,059 Restricted cash and investments 1,371,504
Total Cash and Investments $ 19,071,563
Cash and Investments as of June 30, 2023 are comprised of the following catego Cash on hand (petty cash and change funds) $ 2,026
Deposits with financial institutions 9,466,401
Investment held by Town 8,121,964
Investment held by trust 1,371,504
Investment with Local Agency Investment Fund 109,668
Total Cash and Investments $ 19,071,563
C. Investments Authorized by California Government Code and the Town’s Investment Policy The Town’s investment policy and the California Government Code allow the Town to invest in the following, provided the credit ratings of the issuers are acceptable to the Town, and approved percentages and maturities are not exceeded. The table also identifies certain provisions of the California Government Code, or the Town’s Investment Policy where the Town’s Investment Policy is more restrictive, that addresses interest rate risk, credit risk and concentration of credit risk. This table does not address investments of debt proceeds held by bond trustee that are governed by the provisions of debt agreements of the Town, rather than the general provisions of the California Government Code or the Town’s investment policy.
36 56
TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
The Town's investment policy and the California Government Code allow the Town to invest in the following:
Minimum Maximum Maximum
Maximum Credit in Investment
Authorized Investment Type Maturity Quality Portfolio In One Issuer 5 years N/A No limit No limit
U.S. Agency Securities and Instruments 5 years N/A No limit No limit California Municipal Obligations 5 years A or equivalent 30% 5% Negotiable Certificates of Deposit 5 years 30% No limit Medium-Term Corporate Notes 5 years A or equivalent 30% 5% California Local Agency Investment Fund (LAIF) N/A N/A $75 million No limit Passbook Savings Account Demand Deposit N/A N/A N/A N/A (A) Other investments expressed in California Government Code may be used if approved by the Town Council.
U.S. Treasury Bonds, Notes and Bills
D. Retirement Services Trust
On March 26, 2019, the Town Council adopted resolution 4266 approving the adoption of a Public Agencies Retirement Services Trust administered by PARS to establish a pension trust. This Trust is an irrevocable trust and qualifies as an Internal Revenue Section 115 trust. The investments within the Trust will assist the Town in mitigating the CalPERS contribution rate volatility in satisfying its Unfunded Actuarial Liability. The Town elected a discretionary investment approach, which allows the Town to maintain oversight of the investment management, control on target yield and the portfolio’s risk tolerance, under the Moderately Conservative Index PLUS investment option. This pension trust is a secondary trust to the Town’s CalPERS Pension Plan. The assets in the Trust will eventually be used to fund pension plan obligations.
E. Investments Authorized by Debt Agreements
Investments of debt proceeds held by a bond trustee are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the Town’s investment policy.
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TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
F. Interest Rate Risk
Interest rate risk is the risk that changes in economic markets that will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to the changes in market interest rates. Information on the sensitivity of the fair values of the Town’s investments (including investments held by bond trustees) to market interest rate fluctuations is provided by the following table that shows the distribution of the Town’s investments by maturity at June 30, 2025:
Interest Risk - Maturity Duration
12 Months 13 to 36 36 to 60
Investment Type or less Months Months Total
Federal Agency Obligations - $ - $ - $ - $
Certificate of Deposits - 986,937 - 986,937
Money Market Mutual Funds 3,860,491 - - 3,860,491
Municipal Securities and Bonds - 184,843 - 184,843
Municipal Securities and Bonds - 1,318,011 594,281 1,912,292 Municipal Securities and Bonds - 125,930 - 125,930
Municipal Securities and Bonds - 358,892 194,516 553,408 Municipal Securities and Bonds - 403,219 94,844 498,063 California Local Agency Investment Fund (LAIF) 109,668 - - 109,668 Mutual Funds (PARS Trust) 1,371,504 - - 1,371,504
Total Investments 5,341,663 $ 3,377,832 $ 883,641 $ 9,603,136 Cash deposits in banks and on hand 9,468,427
Total Cash and Investments $ 19,071,563
The Town is a participant in the Local Agency Investment Fund (LAIF) that is regulated by California Government Code Section 16429 under the oversight of the Treasurer of the State of California. The Town reports its investment in LAIF at the fair value amount provided by LAIF, which is the same as the value of the pool share. The balance is available for withdrawal on demand, and is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis. Each regular LAIF account is permitted to have up to 15 transactions per month, with a minimum transaction amount of $5,000, a maximum transaction amount of $75 million and at least 24 hours advance notice for withdrawals of $10 million or more. Bond proceeds accounts are subject to a one‐time deposit with no cap and are set up with a monthly draw down schedule.
Included in LAIF’s investment portfolio are collateralized mortgage obligations, mortgage-backed securities, other asset-backed securities, loans to certain state funds, and floating rate securities issued by federal agencies, government-sponsored enterprises, United States Treasury Notes and Bills, and corporations. At June 30, 2025, these investments matured in an average of 248 days.
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TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
G. Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment when an investment matures. This is measured by the assignment of a credit rating by a nationally recognized statistical rating organization. Presented below is the actual rating as of June 30, 2025 for each of the Primary Government’s investment types as provided by Standard and Poor’s investment rating system:
Investment Type Rating Agency Total
Certificate of Deposits N/A N/A $ 986,937
Money Market Mutual Funds AAA S&P 3,860,491
Municipal Securities and Bonds AAA S&P 184,843
Municipal Securities and Bonds AA+/AA/AA- S&P 1,912,292 Municipal Securities and Bonds Aa3 Moody's (A) 125,930
Municipal Securities and Bonds Aaa Moody's (A) 553,408
Municipal Securities and Bonds Aa1 Moody's (A) 498,063
Subtotal 8,121,964
Not rated:
California Local Agency Investment Fund (LAIF) 109,668
Mutual Funds (PARS Trust) 1,371,504
Subtotal 1,481,172
Cash deposits in banks and on hand 9,468,427
Total Cash and Investments 19,071,563 $
(A) The ratings are not available under Standard & Poor's rating but they are rated under Moody's rating.
Credit Risk
H. Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. As previously described, the Town’s deposits are collateralized in accordance with California Government Code. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the Town’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for investments.
39 59
TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
I. Fair Value Measurements
The Town categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are described as follows:
Level 1 – Investments whose values are based on quoted prices (unadjusted) for identical assets in active markets that a government can access at the measurement date.
Level 2 – Investments whose values are based on inputs other than quoted prices included within Level 1 that are observable for an asset, either directly or indirectly.
Level 3 – Investments whose values are based on unobservable inputs for an asset and may require a degree of professional judgment.
The asset’s level within the hierarchy is based on the lowest level of input that is significant to the fair value measurement. Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs. The determination of what constitutes observable requires judgment by the Town’s management. Town management considers observable data to be that market data, which is readily available, regularly distributed or updated, reliable, and verifiable, not proprietary, and provided by multiple independent sources that are actively involved in the relevant market. The categorization of an investment within the hierarchy is based upon the relative observability of the inputs to its fair value measurement and does not necessarily correspond to Town management’s perceived risk of that investment.
Deposits and withdrawals in governmental investment pools, such as LAIF, and the Town’s Retirement Services Trust are made on the basis of $1 and not fair value. Accordingly, the Town’s proportionate share in these types of investments is an uncategorized input not defined as a Level 1, Level 2, or Level 3 input.
The following is a summary of the fair value hierarchy of the Town’s investments as of June 30, 2025:
Level 1 Level 2 Total
Investments by Fair Value Level:
Certificate of Deposits $ - $ 986,937 $ 986,937
Money Market Mutual Funds 3,860,491 - 3,860,491
Municipal Securities and Bonds - 3,274,536 3,274,536
Subtotal $ 3,860,491 $ 4,261,473 8,121,964
Investments Measured at Amortized Cost:
Mutual Funds (PARS Trust) 1,371,504
Investments Exempt from Fair Value Hierarchy:
California Local Agency Investment Fund 109,668
Total Investments $ 9,603,136
40 60
TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
Note 3 – Interfund Transfers
A. Transfers
With Council approval, resources may be transferred from one Town fund to another. Transfers between Town funds during current fiscal year were as follows:
Amount
Fund Receiving Transfers Fund Making Transfer Transferred General Fund Recreation Fund $ 33,899 (A)
Non-Major Governmental Fund 365,089 (A)
Road Maintenance Fund General Fund 450,000 (B)
Non-Major Governmental Fund 347,515 (B)
Non-Major Governmental Funds General Fund 190,000 (C)
$ 1,386,503
(A) To fund Library, debt service, maintenance and Pension Trust Payment. (B) To fund road maintenance and improvement capital projects. (C) To fund Equipment, emergency and climate commission projects, build up reserves, and Fire Station Lease Payment.
B. Current Interfund Balances
Current interfund balances arise in the normal course of business and represent short-term borrowings occurring as a result of expenditures which are paid prior to the receipt of revenues. These balances are expected to be repaid shortly after the end of the fiscal year when revenues are received. At June 30, 2025, there was no current interfund borrowings.
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TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
Note 4 – Capital Assets
A. Capital Asset Additions and Retirements
The Town’s capital asset activities for the year ended June 30, 2025, were as follows:
Beginning Ending
Balance Balance
Non-depreciable Assets July 1, 2024 Additions Transfers June 30, 2025 Land 2,794,022 $ - $ - $ $ 2,794,022
Construction-in-progress 4,119,603 4,859,223 (3,515,887) 5,462,939 Total Non-depreciable Assets 6,913,625 4,859,223 (3,515,887) 8,256,961 Depreciable Assets
Buildings and improvements 19,543,758 96,221 1,759,645 21,399,624 Equipment and Furniture 1,902,386 38,303 63,025 2,003,714 Infrastructure 30,786,969 85,203 1,693,217 32,565,389
Total Depreciable Assets 52,233,113 219,727 3,515,887 55,968,727 Less Accumulated Depreciation:
Building and improvements (8,526,675) (431,582) - (8,958,257) Equipment and Furniture (1,642,897) (100,826) - (1,743,723) Infrastructure (6,409,581) (625,401) - (7,034,982)
Total Accumulated Depreciation (16,579,153) (1,157,809) - (17,736,962) Depreciable assets, net 35,653,960 (938,082) 3,515,887 38,231,765 Total capital assets, net $ 42,567,585 $ 3,921,141 $ - $ 46,488,726 B. Capital Asset Contributions
Some capital assets may be acquired using Federal and State grant funds, or they may be contributed by developers or other governments. These contributions are accounted for as revenues at the time the capital assets are contributed.
C. Depreciation Allocation
Depreciation expense is charged to functions and programs based upon usage of the related assets.
The amounts allocated to each function or program are as follows:
General Government $ 187,596
Public Safety - Fire 839
Planning/Engineering 309,217
Public Works 566,381
Recreation/Parks/Library 93,776
Total Governmental Activities $ 1,157,809
42 62
TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
Note 5 – Long-term Debt
The Town generally incurs long-term debt to finance projects or purchase assets, which will have useful lives equal to or greater than the term of the related debt. Bond discounts and issuance costs of long-term debt issues are amortized during the life of the related debt.
A. Town Long-Term Debt
The Town's long-term debt activities for the year ended June 30, 2025, were as follows:
Balance at Balance at Current
June 30, 2024 Retirements June 30, 2025 Portion
Loans and Leases From Direct Borrowing:
2021 Pension Obligation Bonds $ 8,590,000 $ 465,000 $ 8,125,000 $ 510,000 Subtotal Direct Borrowing 8,590,000 465,000 8,125,000 510,000 Obligation Bonds From Public Borrowing:
2011 General Obligation Bonds 400,000 195,000 205,000 205,000 2020 General Obligation Refunding Bonds 890,000 155,000 735,000 165,000 Plus: Unamortized Premium 123,032 40,157 82,875 -
Subtotal Public Borrowing 1,413,032 390,157 1,022,875 370,000 Long-Term Liabilities $ 10,003,032 $ 855,157 $ 9,147,875 $ 880,000 B. Debt Service Requirements
Annual debt service requirements are shown for all long-term debt:
Governmental Activities
Loans and Leases From Obligating Bonds from
Year Ending Direct Borrowing Public Borrowing
June 30, Principal Interest Principal Interest
2026 510,000 $ 170,188 $ 370,000 $ 30,584 $
2027 550,000 165,018 180,000 19,200
2028 580,000 158,088 190,000 11,800
2029 615,000 149,301 200,000 4,000
2030 645,000 138,837 - -
2031-2035 3,650,000 465,114 - -
2036-2040 1,480,000 85,814 - -
2041 95,000 1,420 - -
Subtotal 8,125,000 1,333,780 $ 940,000 65,584 $
Plus Unamortized Bond Premium - 82,875
Total 8,125,000 $ 1,022,875 $
43 63
TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
C. Description of the Town's Long-Term Debt Issues
The balance of the Town's debt is in various forms as follows:
2011 General Obligation Bonds: On March 22, 2011, the Town Council approved the refunding of the remaining balance of the previously issued General Obligation Bond Series 1995, 1997 and 2000 with the issuance of the $5,955,000 General Obligation Bond Series 2011. The former Series were part of the 1995 Measure G Ballot Initiative where the voters approved of issuance of General Obligation Bonds to fund capital improvement projects for the Town's streets, storm drains and library building. Like the original Series, the Town is authorized to continue levying its temporary parcel tax on the property tax assessment to fund the debt service. The purpose of this refunding is to refinance the former Series at a lower interest rate into an average 3.8%. Interest on the 2011 Series is due semi-annually on February 1 and August 1, and principal payments are due on August 1 annually.
2020 General Obligation Refunding Bonds: On May 12, 2020, the Town Council approved the refunding of the remaining balance of the previously issued General Obligation Bond Series 2003 with the issuance of the $1,320,000 General Obligation Bond Series 2020. The former Series was part of the 1995 Measure G Ballot Initiative where the voters approved of issuance of General Obligation Bonds to fund capital improvement projects for the Town's streets, storm drains and library building. Like the original Series, the Town is authorized to continue levying its temporary parcel tax on the property tax assessment to fund the debt service. The purpose of this refunding is to refinance the former Series at a lower interest rate into an average 4%. Interest on the 2020 Series is due semi-annually on February 1 and August 1, and principal payments are due on August 1 annually. 2021 Pension Obligation Bonds: On September 15, 2021, the Town issued the Pension Obligation Bonds Series 2021 to pay its current Unfunded Actuarial Liability (UAL) with CalPERS. The UAL is an actuarially determined balance using expected benefit payments, contributions, investment returns, employee population and other economic factors that result in an overall liability to the Town given historical pension plan experience. The Town is accordingly refinancing this balance from a variable payment to a fixed payment at a lower service cost rate over a fixed period of time. The Bonds issued were for a total principal balance of $9,285,000 at varying coupon rates between 0.209% to 2.990% for 20 years.
Note 6 – Net Position and Fund Balances
Net Position is measured on the full accrual basis, while Fund Balance is measured on the modified accrual basis.
A. Net Position
Net Position is the excess of all the Town’s assets and deferred outflows over all its liabilities and deferred inflows, regardless of fund. Net Position is divided into three captions. These captions apply only to Net Position, which is determined at proprietary fund and the Government-wide level and are described below.
Net Investment in Capital Assets – describes the portion of Net Position which is represented by the current net book value of the Town’s capital assets, less the outstanding balance of any debt issued to finance these assets.
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TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
Restricted – describes the portion of Net Position which is restricted as to use by the terms and conditions of agreements with outside parties, governmental regulations, laws, or other restrictions which the Town cannot unilaterally alter. These principally include developer fees received for use on capital projects, debt service requirements, and funds restricted for low and moderate housing purposes.
Unrestricted – describes the portion of Net Position which is not restricted to use.
B. Fund Balances
Governmental fund balances represent the net current assets of each fund. Net current assets generally represent a fund's cash and receivables, less its liabilities.
The Town’s fund balances are classified in accordance with spending constraints imposed on the use of resources. For programs with multiple funding sources, the Town prioritizes and expends funds in the following order: Restricted, Committed, Assigned, and Unassigned. Each category in the following hierarchy is ranked according to the degree of spending constraint:
Nonspendables represents balances set aside to indicate items that do not represent available, spendable resources, even though they are a component of assets. Fund balances required to be maintained intact, such as permanent funds, and assets not expected to be converted to cash, such as prepaids, notes receivable, and land held for redevelopment, are included. However, if proceeds realized from the sale or collection of nonspendable assets are restricted, committed or assigned, then nonspendable amounts are required to be presented as a component of the applicable category.
Restricted fund balances have external restrictions imposed by creditors, grantors, contributors, laws, regulations, or enabling legislation which requires the resources to be used only for a specific purpose.
Encumbrances and nonspendable amounts subject to restrictions are included along with spendable resources.
Committed fund balances have constraints imposed by formal action (through a resolution) of the Town Council, which may be altered only by formal action of the Town Council. Encumbrances and nonspendable amounts subject to council commitments are included along with spendable resources.
Assigned fund balances are amounts constrained by the Town’s intent to be used for a specific purpose, but are neither restricted nor committed. Intent is expressed by the Town Manager or its designee as authorized by an adopted Town Council resolution and may be changed at the discretion of the Town Council or its designee. This category includes encumbrances; Nonspendables, when it is the Town’s intent to use proceeds or collections for a specific purpose, and residual fund balances, if any, of Special Revenue, Capital Projects and Debt Service Funds which have not been restricted or committed through a council resolution. The Town Council has designated the Town Manager or his designee to determine the amount of assigned fund balances.
Unassigned fund balance represents residual amounts that have not been restricted, committed, or assigned. This includes the residual general fund balance and residual fund deficits, if any, of other governmental funds.
45 65
TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
Detailed classifications of the Town's Fund Balances, as of June 30, 2025, are below:
Road Nonmajor
General Measure D Measure J Grants Recreation Maintenance Governmental Fund Balances Fund Sales Tax Fund Sales Tax Fund Fund Fund Fund Funds Total Prepaid Expenses 82,409 $ - $ 1,677 $ - $ 10,397 $ 1,341 $ 3,995 $ 99,819 $ Total nonspendable 82,409 - 1,677 - 10,397 1,341 3,995 99,819 Restricted for:
Measure D Sales Tax - 8,743 - - - - - 8,743
Measure J Sales Tax - 1,071,108 - - - - 1,071,108 -
Road Maintenance Impact Fees - - - - 778,212 - 778,212 - Grant Funded Projects - - 138,494 - - - 138,494 -
Restricted Pension Trust Cash 1,371,504 - - - - - 1,371,504 - Library Parcel Tax - - - - - - - -
Measure A Marin County parks - - - - - 261,674 - 261,674 Creekside Commons - - - - - - - -
Measure C Wildlife Tax - - - - - 281,491 - 281,491
Measure G 2003 Debt Service - - - - - 235,930 - 235,930 Measure G 2011 Debt Service - - - - - 179,947 - 179,947 Total restricted fund balances 1,371,504 8,743 1,071,108 138,494 778,212 - 959,042 4,327,103 Committed for:
Community Facilities Plan - - - - - - 14,585 14,585
Downtown Projects - - - - - - 29,302 29,302
Emergency Projects - - - - - 126,830 - 126,830
Isabel Cook Rental Income - - - - - - - -
Special Town Events - - - - - - 21,055 21,055
Climate functions - - - - - - 69,181 69,181
Parking Meter Fees - - - - - - - -
Recreation Activities - - - 1,328,323 - - 1,328,323 -
Emergency Reserve 4,529,811 - - - - - 4,529,811 -
Pension Stabilization Reserve 221,391 - - - - - 221,391 - Total Committed 4,751,202 - - 1,328,323 - 260,953 - 6,340,478 Assigned for:
Town General Plan 420,362 - - - - - 593 420,955
Capital Reconstruction - - - - - - 660 660
Transporation purpose - - - - - - 44,939 44,939
Equipment Replacement - - - - - - - -
Park Improvement Fund - - - - - 583,571 - 583,571
Total assigned fund balances 420,362 - - - - 629,763 - 1,050,125 Unassigned for:
Unassigned Fund Balance 2,209,921 - - - - (226,591) - 1,983,330 Total Fund Balances $ 8,835,398 $ 8,743 $ 1,072,785 $ 138,494 $ 1,338,720 $ 779,553 $ 1,627,162 $ 13,800,855 Special Revenue Funds
Nonspendable:
C. Emergency Reserve Policy
The Town Council adopted a General Fund Reserve Policy in February 2023 to establish target reserve levels and the methodology for calculating reserve levels. The Policy also establishes criteria for the use of reserves and a process to replenish reserves.
46 66
TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
The policies require the Town to strive to maintain the following fund balances:
1) Emergency and Cash Flow Reserve (Minimum 20%):
An emergency and cash flow reserve will be maintained for the purposes of (1) sustaining General Fund operations in the case of a public emergency, such as a natural disaster or other unforeseen catastrophic event; and (2) to cover sudden operating shortfalls caused by (a) a severe drop in revenues that cannot be sufficiently offset by a corresponding reduction in expenditures and/or other available resources, or (b) an unforeseen, unavoidable expenditure that must be paid from the General Fund.
This reserve level is measured as a percentage of annual current year operating expenditures.
Budgeted operating expenditures are to be used for the purposes of budget allocations and projections, and actual operating expenditures are to be used for the purpose of measuring this reserve at fiscal year-end. This reserve may be expended only when the Town Council determines by resolution that such action is consistent with the purpose and intent of this policy.
The required reserve was determined to be $4,529,811 at June 30, 2025, of which the Town did not expend resources from within the current fiscal year.
2) Pension Rate Stabilization Reserve (Minimum 5%):
A pension rate stabilization reserve will be maintained by the Town for purposes of providing additional security from possible changes to required contributions from CalPERS. The Town already established a Section 115 Trust with CalPERS to be used specifically for having deposited monies serve as additional assets to cover potential deficiencies in pension payments, and this reserve is to add further funds to cover potential deficiencies actuarially determined from CalPERS as well.
This reserve level is to be measured as a percentage of gross eligible wages subject to the CalPERS retirement contribution. Actual wages and salaries are to be used for this purpose when determining the actual committed balance as of fiscal year-end. This reserve may be expended for any purpose other than pension costs only when the Town Council determines to do so by resolution.
The required reserve was determined to be $221,391 at June 30, 2025.
Note 7 – Deferred Compensation
Town employees may defer a portion of their compensation under four separate, optional Town sponsored deferred compensation plans created in accordance with Internal Revenue Code Section 457.
Under these Plans, participants are not taxed on the deferred portion of their compensation until distributed to them; distributions may be made only at termination, retirement, death or in an emergency as defined by the Plans.
The Town has a Deferred Compensation Plan administration agreement with ICMA to provide for the administration and management of employees’ deferred compensation plan assets. The agreement incorporates changes in the laws and IRS regulations governing deferred compensation plan assets, which require plan assets to be held for the exclusive benefit of plan participants and their beneficiaries. Since the assets held under the plan are not the Town’s property and are not subject to claims by general creditors of the Town, they have been excluded from these financial statements.
47 67
TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
Note 8 – Pension
A. Plan Description
The Town's defined benefit cost-sharing retirement plan is administered by the California Public Employee's Retirement System (CalPERS). The Town entered into CalPERS on July 1, 1959, of which operates as a cost-sharing multiple employers defined benefit plan with many other member agencies within the State of California. All qualified permanent employees are eligible to participate within the Town's Miscellaneous Plan. Benefit provisions within the pension plans are governed by State statute and Town Resolution. CalPERS issues publicly available reports that include full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.
B. Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full time employment. Members with five years of total service are eligible to retire at age 50, or 52 if hired after January 1, 2015, with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost-of-living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law.
Tier 1 Tier 2 PEPRA
Hire date
On or After
January 1, 2013
Benefit formula 2.7% @ 55 2.0% @ 55 2.0% @ 62
Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life Retirement age 50 - 55 50 - 63 52 - 67
2.000% - 2.700% 1.426% - 2.418% 1.000% - 2.500%
Required employee contribution rates 7.960% 6.930% 7.750% Required employer contribution rates 16.020% 12.520% 7.870% Required UAL contribution 77,207 15,076 3,983
Monthly benefits, as a % of eligible compensation
Prior to
January 1, 2013
Beginning in Fiscal Year 2016, CalPERS collects employer contributions for the Plan as a percentage of payroll for the normal cost portion as noted in the rates above and as a dollar amount for contributions toward the Unfunded Actuarial Liability (UAL). The dollar amounts are billed on a monthly basis or can be paid in a lump sum at a reduced amount. The Town’s required contributions for the unfunded liability in the three tiers of the miscellaneous rate plan for the year ended June 30, 2025 was $3,983 only from the PEPRA tier, which were made under the early lump sum payment option.
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TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
C. Contributions
Section 20814(C) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in rate. Funding contributions for the Miscellaneous Plan are determined annually on an actuarial basis as of June 30th by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The Town is required to contribute the difference between the actuarially determined rate and the contribution rates of employees. The employees pay a percentage of their salaries toward the Town’s required contribution.
Employees within the miscellaneous plan pay on a range from 6.750% to 7.956% of the total Plan's normal cost rate, of which are reflected in the rates above. The total employer required contribution amounts during the fiscal year ended June 30, 2025, were $515,071 for the Miscellaneous Plan.
The long-term portion of the Governmental Activities Net Pension Liability is liquidated primarily by the General Fund.
D. Employees Covered
The following employees were covered by the benefit terms for each tier as of the most recent actuarial valuation date of June 30, 2023 and measurement date of June 30, 2024:
Tier 1 Tier 2 PEPRA
Inactive employees or beneficiaries currently receiving benefits 79 9 - Inactive employees entitled to but not yet receiving benefits 33 16 21 Active employees 4 9 26
Total 116 34 47
49 69
TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
E. Actuarial Assumptions
The total pension liabilities as of the June 30, 2024 measurement date actuarial were determined using the following actuarial assumptions:
Miscellaneous (all tiers)
Valuation Date 6/30/2023
Measurement Date 6/30/2024
Actuarial Cost Method Entry Age Normal Cost Method
Actuarial Assumptions:
Discount Rate 6.90%
Inflation 2.30%
Salary Increase Varies by category, entry age, and service Mortality Rate Table Derived using CalPERS Membership Data (1) Investment Rate of Return 6.90% (2)
Post Retirement Benefit Increase
The lesser of contract COLA or 2.30% until Purchasing Power Protection Allowance Floor on Purchasing Power applies
thereafter
(1)The mortality table used was developed based on CalPERS' specific data. The probabilities of mortality are based on the CalPERS Experience Study and Review of Actuarial Assumptions. Mortality rates incorporate full generational mortality improvement using 80% of Scale MP-2020 published by the Society of Actuaries. For more details on this table, please refer to the 2021 experience study report from November 2021 that can be found on the CalPERS website. (2) Net of pension investment expenses, including inflation.
The underlying mortality assumptions and all other actuarial assumptions used in the June 30, 2023 valuation were based on the results of an actuarial experience study for the period from 2001 to 2019.
Further details of the Experience Study can be found on the CalPERS website.
F. Discount Rate
The discount rate used to measure the total pension liability for each Plan was 6.90%. The projection of cash flows used to determine the discount rate for the Plan assumed that contributions from all plan members in the Public Employees Retirement Fund (PERF) will be made at the current member contributions rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.
The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.
In determining the long-term expected rate of return, CalPERS considered both short-term and long-term market return expectations. Using historical returns of all the funds’ asset classes, expected compound (geometric) returns were calculated over the next 20 years using a building-block approach. The expected rate of return was then adjusted to account for assumed administrative expenses of 10 basis points. 50 70
TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
The expected real rates of return by asset class are as follows:
Asset Class (1)
Current Target
Allocation
Real Return
Years 1-101,2
Global Equity - cap-weighted 30% 4.54%
Global Equity - non-cap-weighted 12% 3.84%
Private Equity 13% 7.28%
Treasury 5% 0.27%
Mortgage-backed securities 5% 0.50%
Investment Grade Corporates 10% 1.56%
High Yield 5% 2.27%
Emerging Market Debt 5% 2.48%
Private Debt 5% 3.57%
Real Assets 15% 3.21%
Leverage -5% -0.59%
Total 100%
(1) An expected inflation of 2.30% used for this period. (2) Figures are based on the 2021-22 Asset Liability Management study.
G. Pension Liabilities, Expenses, and Deferred Outflows/Inflows of Resources The Town’s net pension liability for the Plan is measured as the proportionate share of the total pension liability, less the pension plan’s fiduciary net position, from the total Pension Plan administered by CalPERS. The total pension liability of the Plan is measured as of June 30, 2024, using an annual actuarial valuation as of June 30, 2021 rolled forward to June 30, 2022 using standard update procedures.
The Town's proportion of the net pension liability was based on a projection of the Town's long-term share of contributions to the Plan relative to the projected contributions of all participating members, actuarially determined using the assumptions described above.
For the fiscal year ended June 30, 2025 (Measurement date as of June 30, 2024), the Town reported a net pension liability for its proportionate share of the net pension liability of the Plan as follows:
Funded Status
Total Pension Plan Liability $ 35,693,055
Plan Fiduciary Net Position 33,833,863
Total Net Pension Liability $ 1,859,192
Pension plan expense for the fiscal year $ (753,252)
51 71
TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
Given the nature of the Town's Plans being part of a cost-sharing plan, the ending calculation is influenced by its proportionate share of the total liability and plan assets. The proportionate share percentages are determined by the contributions and payments out of the plan to the respective plan members. The current and prior year proportionate percentages have been presented below showing the year-over-year change using measurement dates that influences the total net pension liability:
Net Pension Liability Fiduciary Net Position
Proportion - June 30, 2023 0.15186% 0.18402%
Proportion - June 30, 2024 0.14824% 0.17584%
Change - Increase (Decrease) -0.00362% -0.00818%
For the fiscal year ended June 30, 2025, the Town recognized pension income of $753,252. On June 30, 2025, the Town reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
Deferred Deferred
Outflows Inflows
of Resources of Resources
Differences between actual and expected experience 160,744 $ (6,272) $ Changes in assumptions 47,785 -
Net Differences between projected and actual investment earnings 107,031 -
Change in employer's proportion (2,465,462) 457,471
Differences between employer's share of contributions 1,592,377 (1,153,918) Pensions contributions subsequent to the measurement date 515,071 - Total $ (3,625,652) 2,880,479 $
The amount of $515,071 for the Miscellaneous Plans is reported as deferred outflows of resources to contributions subsequent to the measurement date will be recognized as a reduction to the net pension liability in the year related to June 30, 2026. Other amounts reported as deferred outflows of resources and inflows of resources related to pension will be recognized as pension expenses as follows:
Year Ended Annual
June 30 Amortization
2026 (1,067,742) $
2027 (99,172)
2028 (56,651)
2029 (36,679)
Total: (1,260,244) $
52 72
TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
H. Sensitivity of the Net Pension Liability Changes in the Discount Rate The following presents the sensitivity of the net pension liability for the Miscellaneous Plans being calculated using a discount rate that is 1-percentage point lower and 1-percentage point higher than the current rate:
Discount Rate -1%
5.90%
Current Rate
6.90%
Discount Rate +1%
7.90%
Net Pension Liability 6,675,627 $ 1,859,192 $ (2,105,442) $ I. Pension Plan Fiduciary Net Position
Detailed information about the pension plan's fiduciary net position is available in the separate issued CalPERS financial reports.
Note 9 – Other Postemployment Benefits Plan (OPEB)
A. Plan Description
The Town provides lifetime medical benefits as an additional post employment benefit. The Other Post Employment Benefit (OPEB) Plan is an agent multiple-employer defined benefit plan that is currently provided through CalPERS as permitted under the Public Employees' Medical and Hospital Care Act (PEMHCA). The Town is responsible for establishing and amending the funding policy of the Plan. The Plan further does not issue financial statements on the Plan activity.
On March 26, 2019, the Town further adopted resolution 4267 for the establishment of a California Employer's Retirement Benefit Trust fund (CERBT) administered by CalPERS to prefund its other postemployment medical benefits. The Trust is an irrevocable trust and qualifies as an Internal Revenue Section 115 trust. Investments of funds held in Trust are governed by the Investment Guideline Document for the investment account and by the agreement for administrative services with CalPERS, rather than the general provisions of the California Government Code or the Town’s investment policy. The Town elected a discretionary investment approach, which allows the Town to maintain oversight of the investment management, control on target yield and the portfolio’s risk tolerance, under the CERBT Strategy 2 investment option. The assets in the Trust will eventually be used to fund the OPEB plan obligations. Contributions to the trust are made annually according to the Town's Resolution, i.e., Resolution 4267. Currently, the Resolution stipulates a "pay-as-you-go" basis. CERBT issues separate financial statements, of which copies may be obtained through the CalPERS website.
B. Eligibility Requirements and Benefits Provided
The following is a summary of the Plan eligibility requirements and benefits by employee group as of June 30, 2025:
Eligibility requires retiring from the Town under CalPERS typically on or after age 50 (52 for PEPRA employees) with at least 5 years of CalPERS service or disability retirement.
The employee must begin receiving pension benefits within 120 days of terminating employment with the Town to be eligible to continue medical coverage through the agency and be entitled to the benefits.
53 73
TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
If an employee is not already enrolled in the medical plan, that employee may enroll within 60 days of retirement, during any future open enrollment period of with a qualifying life event. Once, eligible, coverage may be continued at the retiree's option for his or her lifetime.
The Town’s contribution for medical coverage for Miscellaneous employees is the Public Employees’ Medical and Hospital Care Act (PEHMCA) minimum required contribution (MRC) - $158 per month in 2025.
A surviving spouse and other dependents may also continue coverage.
C. Employees Covered By Benefit Terms
Membership in the Plan consisted of the following at the actuarial valuation date of June 30, 2023:
Inactive employees or beneficiaries currently receiving benefits 33 Inactive employees entitled to but not yet receiving benefits 16 Active employees 40
Total 89
D. Actuarial Methods and Assumptions
The total OPEB liability for the Plan was determined by an actuarial valuation as of June 30, 2023.
The total OPEB liabilities as of the June 30, 2024 measurement date actuarial were determined using the following actuarial assumptions:
Fiscal Year End June 30, 2025
Valuation Date June 30, 2023
Measurement Date June 30, 2024
Measurement Period June 30, 2023 to June 30, 2024
Actuarial Assumptions:
Funding Method Entry age normal cost, level percent of pay Amortization Method Straight-line amortization over a closed 20-year period Discount Rate 5.55% as of June 30, 2023
General Inflation 2.50%
Payroll Growth Rate 3.00%
Participation Rate 87.5% for employees that qualify for subsidized coverage, and 50% for future employees.
Spouse Coverage 45% for future retirees
Healthcare Cost Trend Rate 6.5% in 2025, fluctuating down to 3.9% by 2075 Mortality Factors CalPERS 2021 Experience Study
54 74
TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
The long-term expected rate of return on OPEB plan investments was determined using a building-block method in which expected future real rates of return (expected returns, net of OPEB plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. The target allocation and best estimates of arithmetic real rates of return for each major asset class are summarized in the following table:
Assumed Asset Real Return Real Return
Asset Class Location Years 1-5 (1) Years 6-20 (2)
Global Equity 34% 3.90% 4.70%
Fixed Income 41% 2.70% 2.60%
Global Real Estate (REITs) 17% 3.70% 4.00%
Treasury Inflation Protected Securities 5% 1.70% 1.40%
Commodities 3% 2.90% 2.00%
100%
(1) An expected inflation of 2.50% used for this period (2) An expected real rate of return of 5.55% used for this period E. Discount Rate
The discount rate used to measure the total OPEB liability was 5.55% for the OPEB Plan. This factor is based on the expected rate of return assessed by the CalPERS California Employer's Retiree Benefit Trust (CERBT), of which is used to proxy the yield for a 20-year tax-exempt municipal bonds of credit quality AA/Aa or higher. CERBT is the primary trust entity of which the Town regularly contributes on a "payas-you-go" basis to prefund its OPEB liabilities and invest the Plan assets. The projection is provided by CERBT is split between the first 10 years real return and the latter 10 years real return where an average between two intervals is determined. Based on this assumption, the OPEB plan’s fiduciary net position was projected to be available to make all projected OPEB payments for current active and inactive employees and beneficiaries. Therefore, the long-term expected rate of return on OPEB plan investments was applied to all periods of projected benefit payments to determine the total OPEB liability. 55 75
TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
F. Changes in Net OPEB Liability
The changes in the net OPEB liability Plan are as follows:
Total OPEB Plan Fiduciary Net OPEB
Liability Net Position Liability (Asset)
(a) (b) (a) - (b)
Balance at June 30, 2023 (Measurement Date) 1,571,515 $ 310,884 $ 1,260,631 $ Changes Recognized for Measurement Period:
Service Cost 90,002 - 90,002
Interest on total OPEB liability 88,887 - 88,887
Employer contributions - 196,363 (196,363)
Changes of benefit terms - - -
Changes of assumptions - - -
Differences between expected and actual
experience - - -
Net investment income - 24,700 (24,700)
Administrative expenses - (100) 100
Benefit payments (119,906) (119,906) -
Net changes 58,983 101,057 (42,074)
Balance at June 30, 2024 (Measurement Date) $ 1,630,498 $ 411,941 $ 1,218,557 Increase (Decrease)
Fiscal year 2025 contributions for the Plan were comprised of the following:
Premium Payments $ 83,700
Prefunding Contributions 94,825
Implicit Subsidies 20,431
Total Contributions $ 198,956
G. Sensitivity of Net OPEB Liability to Changes in Discount Rate and Healthcare Cost Trend Rates The following presents the net OPEB liability of the Town, as well as what the Town’s net OPEB liability would be if it were calculated using a discount rate that is 1-percentage-point lower or 1-percentage-point higher than the current discount rate:
Total OPEB Liability/(Asset)
1% Decrease Current Rate 1% Increase
Change in Discount Rate 4.55% 5.55% 6.55%
Net OPEB Liability 1,399,173 $ 1,218,557 $ 1,066,767 $
Total OPEB Liability/(Asset)
Change in Healthcare Cost Trend Rate 1% Decrease Current Trend 1% Increase Net OPEB Liability 1,083,345 $ 1,218,557 $ 1,397,609 $
56 76
TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
H. OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB For the fiscal year ended June 30, 2024, the Town recognized OPEB a negative expense of $1,268,323.
On June 30, 2025, the Town reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:
Deferred Outflows Deferred Inflows
of Resources of Resources
Differences between actual and expected experience - $ 309,127 $ Changes of assumptions 48,512 47,687
Net difference between projected and actual earnings on plan investments - 12,226
Employer contributions made subsequent to the measurement date - 198,956 Total $ 356,814 259,694 $
The amount of $198,956 reported as deferred outflows of resources to contributions subsequent to the measurement date will be recognized as a reduction to the net pension liability in the year related to June 30, 2025. All other amounts reported as deferred outflows of resources and inflows of resources will be recognized as part of OPEB expense following the below amortization schedule:
Year Annual
Ended June 30 Amortization
2026 $ (84,468)
2027 (67,772)
2028 (79,052)
2029 (64,784)
2030 -
Total $ (296,076)
Note 10 – Leases
A. Policies
A lease is defined as a contract that conveys control of the right to use another entity’s nonfinancial asset (the underlying asset) as specified in the contract for a period of time in an exchange or exchange-like transaction. Examples of nonfinancial assets include buildings, land, vehicles, and equipment. The Town recognizes lease receivable or liabilities with an initial, individual value of $200,000 or more, based on the future lease payments remaining at the start of the lease. 57 77
TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
B. Lessor
The Town is a lessor for noncancellable leases of buildings and facilities. The Town recognizes a lease receivable and a deferred inflow of resources in the government‐wide and fund financial statements.
At the commencement of a lease, the Town initially measures the lease receivable at the present value of payments expected to be received during the lease term. Subsequently, the lease receivable is reduced by the principal portion of lease payments received. The deferred inflow of resources is initially measured as the initial amount of the lease receivable, adjusted for lease payments received at or before the lease commencement date. Subsequently, the deferred inflow of resources is recognized as revenue over the life of the lease term.
Key estimates and judgments include how the Town determines (1) the discount rate it uses to discount the expected lease receipts to present value, (2) lease term, and (3) lease receipts as follows:
The Town uses bond interest rate as the discount rate for leases.
The lease term includes the noncancellable period of the lease.
Lease receipts included in the measurement of the lease receivable is composed of fixed payments from the lessee.
The Town monitors changes in circumstances that would require a remeasurement of its lease, and will remeasure the lease receivable and deferred inflows of resources if certain changes occur that are expected to significantly affect the amount of the lease receivable.
C. Leases Receivable (Town as Lessor)
The terms and balances related to leases receivable and deferred inflows of resources recorded in the General Fund as of June 30, 2025 were:
Lessee Property leased
Original
Lease Date
Lease
Ending Date
Term
Duration
(Years)
Remaining
Lease Term
(years)
Extension
Years
Expiration Date
Including
Options
ARYIIS
1000 Sir Francis Drake
Blvd.,
San Anselmo, CA 94960 7/1/2024 6/30/2028 4 3 - 6/30/2028 (Continued below)
Lessee
Interest
Revenue Lease Revenue
Monthly Revenue
as of
June 30, 202
Lease Receivable
Balance at
June 30, 2025
Deferred Inflow
of Resources at
June 30, 2025
ARYIIS 17,071 $ 99,461 $ $ 9,711 $ 347,390 $ 336,370
$ 99,461 17,071 $ $ 9,711 $ 347,390 $ 336,370
58 78
TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
The future principal and interest lease receivables as of June 30, were as follows:
For the Year
Ended June 30 Principal Interest Total
2026 107,336 $ 12,692 $ 120,028 $
2027 115,660 7,969 123,629
2028 124,394 2,884 127,278
Totals $ 23,545 347,390 $ 370,935 $
Note 11 – Jointly Governed Organizations
The Town participates in the jointly governed organizations discussed below through formally organized and separate entities established under the Joint Exercise of Powers Act of the State of California. As separate legal entities, these entities exercise full powers and authorities within the scope of the related Joint Powers Agreements including the preparation of annual budgets, accountability for all funds, the power to make and execute contracts and the right to sue and be sued. Each joint organization is governed by a board consisting of representatives from member municipalities. Each board controls the operations of the respective joint organization, including selection of management and approval of operating budgets, independent of any influence by member municipalities beyond their representation on that board. Obligations and liabilities of this joint organization are not the Town’s responsibility, and the Town does not have an equity interest in the assets of each joint organization except upon dissolution of the joint organization.
A. Central Marin Police Authority (CMPA)
The Central Marin Police Authority is a full-service public safety and dispatch agency for the communities of Corte Madera, Larkspur, San Anselmo and portions of Greenbrae. CMPA was formed on January 1, 2013 under a Joint Powers Agreement between the Town of Corte Madera, Town of Larkspur and the Town of San Anselmo. The Authority is funded through direct contributions by each member through a pro-rata share of the total budgeted expenditures. The Central Marin Police Council is comprised of two members from each Town and/or Town Council. Overall management of the Authority is vested in the Management Committee comprised of the Town Managers of each jurisdiction.
Furthermore, operational function of the Authority is assigned to the Chief of Police. Lastly, the City of Larkspur is assigned to maintain the books and records of the Authority. Audited financial statements may be obtained by mailing a request to the Central Marin Police Authority at 400 Magnolia Avenue, Larkspur, CA 94939.
B. Hazardous Materials Spills Management Authority (HMSMA) The Hazardous Materials Spills Management Authority (HMSMA) is a multi-agency and multijurisdictional agency that was formed in July 1982 and responds to hazardous materials emergencies. The JPA establishes a response team from each of the local fire districts and departments that handles emergency calls from the central Marin County Communications Center. Contributions to the JPA are performed on an annual basis--of which the Town's contribution is performed through the Ross Valley Fire Department as per Resolution 4168. The annual budget is determined by the Marin County Fire Chief's Association and is allocated on a jurisdiction percent of population based on the County of Marin's current census data. Financial statements may be obtained by mailing a request to the Hazardous Materials Response Team, c/o San Rafael Fire Department, 1039 C Street, San Rafael, CA 94901. 59 79
TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
C. Marin Climate and Energy Partnership (MCEP)
The Marin Climate and Energy Partnership (MCEP) was created in 2007 by the County of Marin, eleven Marin cities and towns, the Transportation Authority of Marin, the Marin Clean Energy, and the Marin Municipal Water District. The member agencies work together to reduce greenhouse gas emissions in our government operations and in our communities. The MCEP developed greenhouse gas inventories and climate action plans for our member cities and work together to implement a wide range of greenhouse gas reduction programs, such as green building regulations, electric vehicle charging stations, LED streetlights, zero waste initiatives, and green purchasing policies. The MCEP demonstrates a way for local governments to collaborate on various energy and climate-related issues and address California State Assembly Bill No.32 goals, on a county-wide basis. The Partnership's contact information for further detail about the entity is 555 Northgate Dr., Suite 102, San Rafael, CA 94603.
D. Marin Energy Authority (MEA)
The Marin Energy Authority (MEA) was formed in 2006 by a consortium of municipalities where a nonprofit entity was newly created to provide green energy power to residents within the member jurisdictions. Residents and commercial business owners have the option to receive green energy power from MEA versus receiving power from PG&E. MEA purchases the green energy power supply from various suppliers, i.e., solar & windmill farms, hydropower, and other non-fossil fuel gas supply. The purchased power is then supplied through the front-facing green energy distributor called Marin Clean Energy (MCE) that operates within MEA. MEA is funded through the individual fees charged to the residents opting into the MCE energy supply. Financial statements may be obtained from reviewing the MCE website.
E. Marin Emergency Radio Authority (MERA)
The Town participates in a joint powers agreement through the Marin Emergency Radio Authority (MERA) under an operating agreement dated February 1, 1999. MERA was created July 1, 1997 by an agreement between certain public agencies in Marin County to provide a public safety radio system to its members. The governing body is comprised of one member from each jurisdiction within the JPA.
Financial statements may be obtained by mailing a request to the Marin Emergency Radio Team, c/o Town of Corte Madera, 300 Tamalpais Drive, Corte Madera, CA 94925.
F. Marin General Services Authority (MGSA)
The Marin General Services Authority (MGSA) was created by the County of Marin on April 26, 2005 to replace the Marin Street Light Acquisition Authority. All the original members of the Marin Street Light Acquisition Authority are eligible for membership. MGSA is established to finance, implement, and manage various municipal services within the member agencies including the taxicab regulation program and information management services. All assets and funds of the Street Light Authority are transferred to the General Services Authority. The financial responsibility of each member is based on a relative population and assessed value formula.
As of June 30, 2020, the member agencies have adopted an ordinance to terminate the Marin Telecommunications Agency (MTA) and a resolution to authorize the MGSA to collect franchise and Public, Education, and Government access fees previously collected by MTA. On May 14, 2020, the MGSA adopted a resolution accepting the assignment of agreements from MTA to affect the transfer of program responsibilities to MGSA July 1, 2020.
60 80
TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
The JPA is directly funded through semi-annual contributions from each of the members. Total contributions for the current year were $171,035.
Financial statements may be obtained by mailing a request to the Marin Street Light Authority at Marin County Auditor-Controller, County of Marin, Room 225, San Rafael, CA 94903.
G. Ross Valley Fire Department (RVFD)
The Ross Valley Fire Department (RVFD) was created in 1982 through a consolidation of the respective Fire Departments from the Town of Fairfax, Town of San Anselmo, Town of Ross and the Sleepy Hollow Fire Protection District (Sleepy Hollow). The purpose of this consolidation is to provide combined fire protection, emergency medical and related services within all of the member jurisdictions. The JPA is funded through monthly contributions from the member agencies. The contributions are determined by the pro-rata share of the total budget expenditures. RVFD is governed by an eight-voting member Board of Directors, consisting of, two Council Members from each of the member municipalities. RVFD furthermore is administered by an Executive Committee comprising of the Town Manager from each member agency and shall rotate every two years. Financial statements may be obtained from Ross Valley Fire Service, 777 San Anselmo Avenue, San Anselmo, CA 94960.
H. Ross Valley Paramedic Authority (RVPA)
The Ross Valley Paramedic Authority (RVPA) was created on December 14, 1982, by the Town of Corte Madera, Town of Fairfax, Kentfield Fire Protection District, Town of Larkspur, County of Marin, Town of Ross, Town of San Anselmo, and Sleepy Hollow Fire Protection District to provide paramedic services to these eight public entities. RVPA is controlled by an eight-member board consisting of one member from each of the participating entities. None of the entities exercises specific control over the budgeting and financing of the RVPA's activities. The County of Marin Fire Department assigns seven full-time County employees as well as supervision by County fire department superior officers to render the paramedic service. RVPA's operations are financed by its members' residents, through a tax on each residential unit and an equivalent tax for commercial property. The tax is $75.00 (including a $.50 administrative fee) per living unit and per 1,500 square feet of structure on parcels in non-residential use.
Financial statements may be obtained by mailing a request to the Town of Larkspur, 400 Magnolia Avenue, Larkspur, CA 94939.
I. Marin Wildfire Prevention Authority (MWPA)
The Marin Wildfire Prevention Authority (MWPA) was created in October 2019 by various local agencies within the County of Marin. The Authority is granted new temporary proceeds from the passage of a County-wide Ordinance 3716 by the County of Marin for a parcel tax that is specific to wildfire prevention purposes by each member. The levied parcel tax is $0.10 per building square foot (or $75 per multifamily unit) for ten years that is to be assessed on the residents within the County of Marin. The Authority then allocates 20% of these collected proceeds to each member agency for those specific members to expend the resource for wildfire prevention efforts. The Authority is governed by elected members from each member. Financial statements may be obtained from the Marin Wildfire Prevention Authority (MWPA) located at 28 Liberty Ship Way, Suite 2800, Sausalito, CA 94965. 61 81
TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
J. Bay Cities Joint Powers Insurance Authority (BCJPIA) The Town participates in a joint powers agreement through the Bay Cities Joint Powers Insurance Authority (BCJPIA) which is a workers’ compensation and general liability risk pool. The Town currently reports all of its risk management activities in its Internal Service Fund. Claim expenditures and liabilities are reported when it is probable that a loss has occurred, and the amount of that loss can be reasonably estimated. BCJPIA was created as a California Public Agency by an agreement between certain public agencies in the San Francisco Bay Area to provide vehicle, general liability, and workers compensation coverage. BCJPIA is governed by a Board of Directors which is comprised of officials appointed by each member town, Town or agency. Financial statements may be obtained from BCJPIA, 1750 Creekside Oaks Drive, Suite 200, Sacramento, California 95833.
K. Marin Automated Resources and Information NETwork (MARINet) The Town participates in the Marin Automated Resources and Information NETwork (MARINet) joint powers authority where the seven member municipalities consolidate their library operations into one system. This system allows for a single library catalog and automation system where visitors can check out books at any member while only having one membership. Funding of the JPA is performed through annual pro-rata contributions from each member into the system. The Town's share as of June 30, 2025 was $111,251. The Governing Board is comprised of the Library Director from each respective municipality. Financial statements of the System can be obtained from the County Librarian, Marin County Free Library, Marin County Civic Center, 3501 Civic Center Drive, San Rafael, California 94903.
Note 12 – Risk Management
The Town is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters. The Town established the Insurance Internal Service Fund to account for and finance its uninsured risks of loss. The Town manages risk by participating in a public entity risk pool (described below), purchasing insurance and by retaining certain risks.
A. Risk Coverage
The Town is a member of the Bay Cities Joint Powers Insurance Authority (BCJPIA), which covers both the general liability and worker's compensation claims. See Note 11 for description of the Town's participation in BCJPIA.
Liability & Property Coverage
BCJPIA provides the Town coverage against general liability and property claims up to an excess liability between $1,000,000 to $34,500,000 depending on the claim. The self-insured retention limit is $10,000 (or $1,000 for auto insurance) per individual claim. Once the self-insured retention limit is met, BCJPIA becomes responsible for payment of all liability claims up to the liability limit. The Town contributed a total of $461,320 in liability coverage premiums during the fiscal year. 62 82
TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
Workers’ Compensation Coverage
BCJPIA also provides the Town coverage against workers’ compensation liability claims up to an excess liability of $1,000,000. The Town retention limit is $150,000 per individual claim. Once the self-insured retention limit is met, BCJPIA becomes responsible for payment of all liability claims up to the liability limit. The Town contributed a total of $198,374 in liability coverage premiums during the fiscal year.
The following types of loss risks are covered by the above Authority under the terms of their respective insurance policies:
Type of Coverage Coverage Limits
General Liability $ 34,500,000
All Risk Property Total insured value
Cyber Liability 5,000,000
Workers' Compensation 1,000,000
Auto Physical Damage Replacement Cost
Commercial Crime Bond 2,000,000
Employment Practices Liability 4,000,000
B. Insurance Internal Service Fund
The Town records estimated liabilities for claims filed up to the amounts for which it retains risk in the Internal Service Fund. Charges to the General Fund are based on relative general liability and workers compensation risk associated with the activities of each department.
Generally accepted accounting principles require municipalities to record the liability for uninsured claims and to reflect the current portion of this liability as an expense in the financial statements. As discussed above, the Town has coverage for such claims, but it has retained the risk for the deductible or uninsured portion of these claims.
The Town’s liability for uninsured general liability claims and workers’ compensation claims, including claims incurred but not reported, are reported in the Statements of Net Position. The Town’s present value liability for uninsured claims below include a provision for claims incurred but not reported.
General Worker's
Liability Compensation 2025 2024
Balance, beginning of year 19,597 $ 233,015 $ 252,612 $ 277,680 $ Current year claims and changes in estimates 180,589 89,995 270,584 60,466 Claims paid (181,419) (54,450) (235,869) (85,534)
Balance, end of year 18,767 $ 268,560 $ 287,327 $ 252,612 $ Due in one year 11,238 $ 54,111 $ 65,349 $ 71,372 $
Due in more than one year 7,529 214,449 221,978 181,240 Total claim liabilities 18,767 $ 268,560 $ 287,327 $ 252,612 $ Totals as of June 30
63 83
TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
Note 13 – Commitments and Contingencies
A. Town Litigation
The Town is subject to litigation arising in the normal course of business. In the opinion of the Town Attorney, there is no pending litigation that is likely to have a material adverse effect on the financial position of the Town.
B. Federal and State Grant Programs
The Town may receive State and Federal funds for specific purposes that are subject to review by the grantor agencies. Such audits could generate expenditure disallowances under the terms of the grants. It is believed that any required reimbursements would not be material. 64 84
REQUIRED SUPPLEMENTARY INFORMATION
85 TOWN OF SAN ANSELMO
Required Supplementary Information
Cost-Sharing Employer Defined Benefit Pension Plan
Schedule of Proportionate Share of the Net Pension Liability The proportion (percentage) of the collective net pension liability represents the Town's share of the costsharing plan assets offset against the actuarial determined collective pension liability.
The proportionate share (dollar amount) of the collective net pension liability represents the Town's share of the cost-sharing plan assets offset against the actuarial determined collective pension liability.
The employer's covered-employee payroll represents the payroll of employees that are provided with pensions through the plan.
Schedule of Contributions
The employer's contributions to the plan is actuarially determined or based on statutory or contractual requirements which comprise the following: (1) the agent employer's actuarially determined contribution to the pension plan (its statutorily/contractually required contribution), (2) the employer's actual contributions, the difference between the actual and actuarially determined contributions (its statutorily/contractually required contributions), and (3) a ratio of the actual contributions divided by covered payroll.
66 86
TOWN OF SAN ANSELMO
Required Supplementary Information
Cost-Sharing Employer Defined Benefit Pension Plan
Last Nine Fiscal Years*
Schedule of Changes in the Net Pension Liability and Related Ratios Measurement Date - Fiscal Year Ending June 30
2024 2023 2022 2021 2020 2019 2018 2017 2016
Town's proportion of the net
pension liability 0.01533% 0.01526% 0.01712% 0.10943% 0.16319% 0.16518% 0.07962% 0.07855% 0.07844% Town's proportionate share of the
net pension liability 1,859,192 $ 1,903,598 $ 1,977,151 $ 5,918,152 $ 8,903,583 $ 8,294,993 $ 7,672,274 $ 7,789,536 $ 6,787,374 $ Town's covered payroll** $ 3,362,406 3,861,370 $ 2,970,967 $ 2,708,548 $ 2,886,891 $ 2,992,886 $ 2,847,262 $ 2,598,726 $ 2,418,737 $ Town's proportionate share of the net
pension liability as a percentage of its
covered payroll 48% 57% 67% 218% 308% 277% 269% 300% 281% Plan fiduciary net position as a
percentage of the total pension liability 78.08% 76.21% 76.68% 88% 75% 75% 75% 73% 74% Schedule of Contributions
Fiscal Year ending June 30
Schedule of the Town's Contribution 2025 2024 2023 2022 2021 2020 2019 2018 2017 Contractually determined employer
contribution 515,071 $ 390,099 $ 319,549 $ 955,015 $ 851,518 $ 781,994 $ 700,699 $ 457,426 $ 533,161 $ Contributions in relation to the contractually
determined employer contribution 515,071 390,099 319,549 10,025,393 851,518 781,994 700,699 457,426 533,161 Contribution (excess) deficiency $ - $ - $ - $ (9,070,378) $ - $ - $ - $ - $ - Town's covered payroll*** $ 4,279,823 $ 3,861,370 $ 3,362,406 $ 2,970,967 $ 2,708,548 $ 2,886,891 $ 2,992,886 $ 2,847,262 $ 2,598,726 Contributions as a percentage of covered
payroll 12.03% 10.10% 9.50% 337.45% 31.44% 27.09% 23.41% 16.07% 20.52% * Fiscal year 2015 was the 1st year of implementation, therefore only eight years are shown. ** For the measurement date fiscal year
*** For the fiscal year ending on the date shown
67 87
TOWN OF SAN ANSELMO
Required Supplementary Information
Agent Multiple-Employer Retiree Medical Benefits (OPEB) Plan Last Eight Fiscal Years*
Schedule of Changes in the Net OPEB Liability and Related Ratios Measurement Date** 6/30/2024 6/30/2023 6/30/2022 6/30/2021 6/30/2020 6/30/2019 6/30/2018 6/30/2017 Total OPEB Liability
Service Cost $ 90,002 $ 70,973 $ 62,179 $ 64,016 $ 62,001 $ 131,876 $ 123,701 $ 132,020 Interest Cost 88,887 112,230 113,118 121,303 119,536 89,639 90,209 80,504 Employer Contributions - - - - - - - -
Changes of Benefit Terms - - - - - - - -
Differences between expected and actual experience - (428,923) - (115,388) - (138,022) - - Changes in assumptions - (71,219) 109,151 (5,118) - (960,384) 58,737 (177,769) Benefit Payments (119,906) (125,488) (125,440) (142,606) (168,418) (159,319) (150,383) (146,144) Net change in total OPEB liability 58,983 (442,427) 159,008 (77,793) 13,119 (1,036,210) 122,264 (111,389) Total OPEB liability - beginning (a) 1,571,515 2,013,942 1,854,934 1,932,727 1,919,608 2,955,818 2,833,554 2,944,943 Total OPEB liability - ending (b) $ 1,630,498 $ 1,571,515 $ 2,013,942 $ 1,854,934 $ 1,932,727 $ 1,919,608 $ 2,955,818 $ 2,833,554 Plan fiduciary net position
Contributions - employer $ 196,363 $ 190,453 $ 180,392 $ 192,003 $ 194,191 $ 259,319 $ 150,383 $ 146,144 Differences between expected and actual experience - - - - - - - - Net investment income 24,700 8,895 (25,678) 26,403 5,300 1,098 - - Benefit payments (119,906) (125,488) (125,440) (142,606) (168,418) (159,319) (150,383) (146,144) Trust administrative expenses (100) (68) (53) (49) (50) (1) - - Net change in plan fiduciary net position 101,057 73,792 29,221 75,751 31,023 101,097 - - Plan fiduciary net position - beginning ( c ) 310,884 237,092 207,871 132,120 101,097 - - - Plan fiduciary net position - ending (d) $ 411,941 $ 310,884 $ 237,092 $ 207,871 $ 132,120 $ 101,097 $ - $ - Net OPEB liability - beginning (a)-(c) $ 1,260,631 $ 1,776,850 $ 1,647,063 $ 1,800,607 $ 1,818,511 $ 1,019,088 $ - $ - Net OPEB liability - ending (b)-(d) $ 1,218,557 $ 1,260,631 $ 1,776,850 $ 1,647,063 $ 1,800,607 $ 1,818,511 $ 2,955,818 $ 2,833,554 Plan fiduciary net position
as a percentage of the total OPEB liability 25.26% 19.78% 59.81% 61% 62% 61% 104% 109.0% Covered-employee payroll $ 3,861,370 $ 3,362,406 $ 2,970,967 $ 2,708,549 $ 2,886,891 $ 2,989,768 $ 2,844,381 $ 2,598,726 Net OPEB liability as a percentage of
covered-employee payroll 31.56% 37.49% 59.81% 60.81% 62.37% 60.82% 103.92% 109.04% * GASB 75 requires presentation of the 10-year history of changes in the Net OPEB Liability. Only results for years since GASB 75 was implemented (fiscal years 2018-2022, measurement date 2017-2021) are shown in the table. ** For the measurement date fiscal year
Schedule of Contributions
Fiscal Year ending June 30*
Schedule of the Town's Contribution ** 2025 2024 2023 2022 2021 2020 2019 2018 Contractually determined employer contribution (CDC) - $ $ - $ - $ - $ 1,405,000 $ 1,359,000 $ 1,027,000 $ 1,121,000 Actuarially Determined Contribution (ADC) 201,227 196,363 190,453 184,504 - - - - Contributions in relation to CDC or ADC 198,956 196,363 190,453 184,504 192,003 194,191 259,319 150,383 Contribution (excess) deficiency $ 2,271 $ - $ - $ - $ 1,212,997 $ 1,164,809 $ 767,681 $ 970,617 Town's covered-employee payroll*** $ 4,279,823 $ 3,463,000 $ 3,362,406 $ 2,970,967 $ 2,629,823 $ 2,886,891 $ 2,989,768 $ 2,844,381 Contributions as a percentage of covered payroll 4.65% 5.67% 5.66% 6.21% 7.30% 6.73% 8.67% 5.29% * Fiscal year 2018 was the 1st year of implementation, therefore only five years are shown. ** For the measurement date fiscal year
*** For the fiscal year ending on the date shown
68 88
Variance with
Final Budget
Actual Positive
Original Final Results (Negative)
Revenue
Property taxes 17,048,409 $ 17,048,409 $ 17,284,274 $ 235,865 $ Sales taxes 1,559,106 1,530,000 1,454,484 (75,516)
Franchise fees 936,500 936,500 939,821 3,321
Licenses and permits 1,306,000 1,381,000 1,493,104 112,104 Fines and forfeitures 134,490 134,490 97,904 (36,586)
Use of money and property 100,000 100,000 420,304 320,304 Intergovernmental 170,500 235,500 255,356 19,856
Charges for services 198,500 198,500 214,553 16,053
Other revenue 115,555 115,555 280,866 165,311
21,679,954 21,569,060 22,440,666 760,712
Expenditures
Current -
General government 3,559,406 3,559,406 3,436,170 123,236 Public safety - police 5,474,469 5,474,469 5,476,919 (2,450) Public safety - fire 5,559,703 5,559,703 5,531,890 27,813 Public works 3,747,025 3,822,025 3,776,194 45,831
Community development 1,169,800 1,169,800 1,050,424 119,376 Culture and recreation 1,216,546 1,216,546 1,273,414 (56,868) Debt service
Principal 465,000 465,000 465,000 -
Interest 173,929 173,929 173,812 117
Fees 1,500 1,500 1,300 200
21,367,378 21,442,378 21,185,123 257,255
Excess of Revenue
Over (Under) Expenditures 201,682 237,576 1,255,543 1,017,967 Other Financing Sources / (Uses)
Transfers in 403,318 403,318 398,988 (4,330)
Transfers (out) (605,000) (640,000) (640,000) -
Total Other Financing Sources/ (Uses) (201,682) (236,682) (241,012) (4,330) CHANGE IN FUND BALANCES $ - $ 894 1,014,531 $ 1,013,637 Fund balances - beginning 7,820,867
Fund balances - end of year $ 8,835,398
Total Revenue
Total Expenditures
TOWN OF SAN ANSELMO
General Fund
Schedule of Revenues, Expenditures
and Changes in Fund Balances
for the Year Ended June 30, 2025
Budget Amounts (unaudited)
Budget and Actual
69 89
Variance with
Final Budget
Actual Positive
Original Final Results (Negative)
Revenue
Other revenue - $ $ - $ 545 $ 545
- - 545 545
CHANGE IN FUND BALANCES $ - $ - 545 $ 545
Fund balances - beginning 8,198
Fund balances - end of year $ 8,743
Budget Amounts (unaudited)
Total Revenue
TOWN OF SAN ANSELMO
Measure D Sales Tax
Schedule of Revenues, Expenditures
and Changes in Fund Balances
Budget and Actual
for the Year Ended June 30, 2025
70 90
Variance with
Final Budget
Actual Positive
Original Final Results (Negative)
Revenue
Sales taxes 2,539,700 $ 2,568,266 $ 2,479,819 $ (88,447) $ Use of money and property - - 43,562 43,562
2,539,700 2,568,266 2,523,381 (44,885)
Expenditures
Current -
Public safety - fire 261,716 261,716 261,716 -
Public works 245,928 245,928 239,886 6,042
Capital Outlay 3,007,857 3,007,857 2,236,932 770,925
3,515,501 3,515,501 2,738,534 776,967
Excess of Revenue
Over (Under) Expenditures (975,801) (947,235) (215,153) 732,082 CHANGE IN FUND BALANCES $ (975,801) $ (947,235) (215,153) $ 732,082 Fund balances - beginning 1,287,938
Fund balances - end of year $ 1,072,785
Budget Amounts (unaudited)
Total Revenue
Total Expenditures
TOWN OF SAN ANSELMO
Measure J Sales Tax
Schedule of Revenues, Expenditures
and Changes in Fund Balances
Budget and Actual
for the Year Ended June 30, 2025
71 91
Variance with
Final Budget
Actual Positive
Original Final Results (Negative)
Revenue
Intergovernmental 802,300 $ 802,300 $ 367,605 $ (434,695) $ Use of money and property - - 4,488 4,488
Other revenue - - 82,186 82,186
802,300 802,300 454,279 (348,021)
Expenditures
Current -
Public works 5,000 5,000 7,583 (2,583)
Capital outlay 797,300 797,300 419,469 377,831
802,300 802,300 427,052 375,248
Excess of Revenue
Over (Under) Expenditures - - 27,227 27,227
CHANGE IN FUND BALANCES $ - $ - 27,227 $ 27,227
Fund balances - beginning 111,267
Fund balances - end of year $ 138,494
Total Revenue
Total Expenditures
TOWN OF SAN ANSELMO
Grants Fund
Schedule of Revenues, Expenditures
Budget and Actual
for the Year Ended June 30, 2025
Budget Amounts (unaudited)
and Changes in Fund Balances
72 92
Variance with
Final Budget
Actual Positive
Original Final Results (Negative)
Revenue
Charges for services 2,210,355 $ 2,210,355 $ 2,609,303 $ 398,948 $ Use of money and property - - 77,516 77,516
2,210,355 2,210,355 2,686,819 476,464
Expenditures
Current -
Culture and recreation 2,176,455 2,176,455 2,171,866 4,589 Capital Outlay 450,000 450,000 299,465 150,535
2,626,455 2,626,455 2,471,331 155,124
Excess of Revenue
Over (Under) Expenditures (416,100) (416,100) 215,488 631,588 Other Financing Sources / (Uses)
Transfers (out) (33,899) (33,899) (33,899) -
Total Other Financing Sources/ (Uses) (33,899) (33,899) (33,899) - CHANGE IN FUND BALANCES $ (449,999) $ (449,999) 181,589 631,588 $ Fund balances - beginning 1,157,131
Fund balances - end of year $ 1,338,720
Total Expenditures
Total Revenue
TOWN OF SAN ANSELMO
Recreation Fund
Schedule of Revenues, Expenditures
and Changes in Fund Balances
Budget and Actual
Budget Amounts (unaudited)
for the Year Ended June 30, 2025
73 93
Variance with
Final Budget
Actual Positive
Original Final Results (Negative)
Revenue
Use of money and property 20,000 $ 20,000 $ 24,691 $ 4,691 $ Charges for services 459,000 459,000 548,050 89,050
Other revenue - - - -
479,000 479,000 572,741 93,741
Expenditures
Current -
Public works 330,187 330,187 290,794 39,393
Capital outlay 1,231,110 1,331,110 735,469 595,641
1,561,297 1,661,297 1,026,263 635,034
Excess of Revenue
Over (Under) Expenditures (1,082,297) (1,182,297) (453,522) 728,775 Other Financing Sources / (Uses)
Transfers in 780,893 780,893 797,515 16,622
Total Other Financing Sources/ (Uses) 780,893 780,893 797,515 16,622 CHANGE IN FUND BALANCES $ (301,404) $ (401,404) 343,993 $ 745,397 Fund balances - beginning 435,560
Fund balances - end of year $ 779,553
Budget Amounts (unaudited)
Total Revenue
Total Expenditures
TOWN OF SAN ANSELMO
Road Maintenance Fund
Schedule of Revenues, Expenditures
and Changes in Fund Balances
Budget and Actual
for the Year Ended June 30, 2025
74 94
SUPPLEMENTARY INFORMATION
Combining Funds Financial Statement
95 TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Balance Sheet
June 30, 2025
Special Revenue Funds
Community
Facilities Downtown Emergency Gas Library
Master Revitalization Projects Tax Tax
Plan Fund Fund Fund Fund
ASSETS
Cash & investments $ 5,422 $ 19,780 $ 411,355 $ - $ -
Receivables 22 9,522 3,864 60,209 2,636
Prepaid expenses - - - - 3,995
Lease receivable - - - - -
$ 5,444 $ 29,302 $ 415,219 $ 60,209 $ 6,631
LIABILITIES
Payables $ - $ - $ 288,389 $ 60,209 $ 8,839
Deposits Payable - - - - -
- - 288,389 60,209 8,839
DEFERRED INFLOW OF RESOURCES
- - - - -
Unavailable revenue - - - - -
- - - - -
FUND BALANCES
Nonspendable - - - - 3,995
Restricted - - - - -
Committed 4,851 29,302 126,830 - -
Assigned 593 - - - -
Unassigned - - - - (6,203)
Total Fund Balances 5,444 29,302 126,830 - (2,208)
of resources and Fund Balances $ 5,444 $ 29,302 $ 415,219 $ 60,209 $ 6,631 Total Liabilities, deferred inflow
Total Assets
Leases related
Total Liabilities
Total Liabilities
76 96
TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Balance Sheet
June 30, 2025
ASSETS
Cash & investments
Receivables
Prepaid expenses
Lease receivable
LIABILITIES
Payables
Deposits Payable
DEFERRED INFLOW OF RESOURCES
Unavailable revenue
FUND BALANCES
Nonspendable
Restricted
Committed
Assigned
Unassigned
Total Fund Balances
of resources and Fund Balances
Total Liabilities, deferred inflow
Total Assets
Leases related
Total Liabilities
Total Liabilities
Special Revenue Funds
Isabel
Cook Robson Special Marin City Creekside
Community House Events Parks Commons
Center Fund Fund Measure A Fund
$ - $ - $ 27,517 $ 197,282 $ -
- - 112 64,392 -
- - - - -
347,390 - - - -
$ 347,390 $ - $ 27,629 $ 261,674 $ -
$ 19,581 $ 91,534 $ 6,574 $ - $ 70,068
- 3,605 - - -
19,581 95,139 6,574 - 70,068
336,370 - - - -
- - - - -
336,370 - - - -
- - - - -
- - - 261,674 -
- - 21,055 - -
- - - - -
(8,561) (95,139) - - (70,068)
(8,561) (95,139) 21,055 261,674 (70,068)
$ 347,390 $ - $ 27,629 $ 261,674 $ -
77 97
TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Balance Sheet
June 30, 2025
ASSETS
Cash & investments
Receivables
Prepaid expenses
Lease receivable
LIABILITIES
Payables
Deposits Payable
DEFERRED INFLOW OF RESOURCES
Unavailable revenue
FUND BALANCES
Nonspendable
Restricted
Committed
Assigned
Unassigned
Total Fund Balances
of resources and Fund Balances
Total Liabilities, deferred inflow
Total Assets
Leases related
Total Liabilities
Total Liabilities
Special Revenue Funds
Total
Measure C Climate Community Special
Wildfire Parking Action Garden Revenue
Tax Fund Fund Fund Fund Funds
$ - 314,085 $ $ 85,476 $ 11,430 $ 1,072,347
21,764 - 342 46 162,909
- - - - 3,995
- - - - 347,390
$ 335,849 $ - $ 85,818 $ 11,476 $ 1,586,641
$ 54,358 $ 46,620 $ 16,637 $ 1,442 $ 664,251
- - - - 3,605
54,358 46,620 16,637 1,442 667,856
- - - - 336,370
- - - 300 300
- - - 300 336,670
- - - - 3,995
281,491 - - - 543,165
- - 69,181 9,734 260,953
- - - - 593
- (46,620) - - (226,591)
281,491 (46,620) 69,181 9,734 582,115
$ 335,849 $ - $ 85,818 $ 11,476 $ 1,586,641
78 98
TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Balance Sheet
June 30, 2025
ASSETS
Cash & investments
Receivables
Prepaid expenses
Lease receivable
LIABILITIES
Payables
Deposits Payable
DEFERRED INFLOW OF RESOURCES
Unavailable revenue
FUND BALANCES
Nonspendable
Restricted
Committed
Assigned
Unassigned
Total Fund Balances
of resources and Fund Balances
Total Liabilities, deferred inflow
Total Assets
Leases related
Total Liabilities
Total Liabilities
Capital Project Funds
Total
Capital Equipment Active Park Capital
Reconstruction Transportation Improvement Project
Fund Fund Fund Fund Funds
$ 657 $ - $ 44,770 $ 581,461 $ 626,888
3 - 169 2,110 2,282
- - - - -
- - - - -
$ 660 $ - $ 44,939 $ 583,571 $ 629,170
$ - $ - $ - $ - $ -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
660 - 44,939 583,571 629,170
- - - - -
660 - 44,939 583,571 629,170
$ 660 $ - $ 44,939 $ 583,571 $ 629,170
Replacement
79 99
TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Balance Sheet
June 30, 2025
ASSETS
Cash & investments
Receivables
Prepaid expenses
Lease receivable
LIABILITIES
Payables
Deposits Payable
DEFERRED INFLOW OF RESOURCES
Unavailable revenue
FUND BALANCES
Nonspendable
Restricted
Committed
Assigned
Unassigned
Total Fund Balances
of resources and Fund Balances
Total Liabilities, deferred inflow
Total Assets
Leases related
Total Liabilities
Total Liabilities
Debt Service Funds
Total Total
Measure G Municipal Measure G Debt Nonmajor
Debt Svc Lease Debt Svc Service Governmental
2011 Fund 2020 Funds Funds
$ - 233,745 $ $ 177,956 $ 411,701 $ 2,110,936
2,185 - 1,991 4,176 169,367
- - - - 3,995
- - - - 347,390
$ 235,930 $ - $ 179,947 $ 415,877 $ 2,631,688
$ - $ - $ - $ - $ 664,251
- - - - 3,605
- - - - 667,856
- - - - 336,370
- - - - 300
- - - - 336,670
- - - - 3,995
235,930 - 179,947 415,877 959,042
- - - - 260,953
- - - - 629,763
- - - - (226,591)
235,930 - 179,947 415,877 1,627,162
$ 235,930 $ - $ 179,947 $ 415,877 $ 2,631,688
80 100
TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For The Year Ended June 30, 2025
Special Revenue Funds
Community
Facilities Downtown Emergency Gas Library
Master Revitalization Projects Tax Tax
Plan Fund Fund Fund Fund
REVENUE
Property taxes $ - $ - $ - $ - $ 316,713
Sales taxes - - - - -
Franchise fees - - - - -
Licenses and permits - - - - -
Fines and forfeitures - - - - -
Use of money and property 242 1,321 73,641 - -
Intergovernmental - - 18,574 712,604 -
Charge for services - - - - -
Other revenue - 9,443 2,789 - -
Total Revenue 242 10,764 95,004 712,604 316,713
EXPENDITURES
Current -
General government - - - - -
Public works - 16,443 236,554 - -
- - - - 348,218
Capital projects - - 1,687,789 -
Debt service - - - - -
Principal - - - - -
Interest - - - - -
Total Expenditures - 16,443 1,924,343 - 348,218
Excess Revenue over
(under) Expenditures 242 (5,679) (1,829,339) 712,604 (31,505)
OTHER FINANCING
Operating transfers in - - - - -
Operating transfers (out) - - - (712,604) -
Totals - - - (712,604) -
242 (5,679) (1,829,339) - (31,505)
Fund Balances - Beginning 5,202 34,981 1,956,169 - 29,297 Fund Balances - End of Year $ 29,302 5,444 $ 126,830 $ - $ $ (2,208)
CHANGE IN FUND BALANCES
Culture and recreation
SOURCES (USES)
81 101
TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For The Year Ended June 30, 2025
REVENUE
Property taxes
Sales taxes
Franchise fees
Licenses and permits
Fines and forfeitures
Use of money and property
Intergovernmental
Charge for services
Other revenue
Total Revenue
EXPENDITURES
Current -
General government
Public works
Capital projects
Debt service
Principal
Interest
Total Expenditures
Excess Revenue over
(under) Expenditures
OTHER FINANCING
Operating transfers in
Operating transfers (out)
Totals
Fund Balances - Beginning
Fund Balances - End of Year
CHANGE IN FUND BALANCES
Culture and recreation
SOURCES (USES)
Special Revenue Funds
Isabel
Cook Robson Special Marin City Creekside
Community House Events Parks Commons
Center Fund Fund Measure A Fund
$ - $ - $ - $ - $ -
- - - 127,769 -
- - - - -
- - - - -
- - - - -
128,872 28,840 1,047 7,327 -
- - - - -
- - 11,387 - -
883 859 - - -
129,755 29,699 12,434 135,096 -
- - - - -
199,616 45,037 - - -
- - 65,431 - -
- - - - 100
- - - - -
- - - - -
- - - - -
199,616 45,037 65,431 - 100
(69,861) (15,338) (52,997) 135,096 (100)
- - 35,000 - -
- - - - -
- - 35,000 - -
(69,861) (15,338) (17,997) 135,096 (100)
61,300 (79,801) 39,052 126,578 (69,968)
$ (8,561) $ (95,139) $ 21,055 $ 261,674 $ (70,068)
82 102
TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For The Year Ended June 30, 2025
REVENUE
Property taxes
Sales taxes
Franchise fees
Licenses and permits
Fines and forfeitures
Use of money and property
Intergovernmental
Charge for services
Other revenue
Total Revenue
EXPENDITURES
Current -
General government
Public works
Capital projects
Debt service
Principal
Interest
Total Expenditures
Excess Revenue over
(under) Expenditures
OTHER FINANCING
Operating transfers in
Operating transfers (out)
Totals
Fund Balances - Beginning
Fund Balances - End of Year
CHANGE IN FUND BALANCES
Culture and recreation
SOURCES (USES)
Special Revenue Funds
Total
Measure C Climate Community Special
Wildfire Parking Action Garden Revenue
Tax Fund Fund Fund Fund Funds
$ - 421,451 $ $ - $ - $ 738,164
- - - - 127,769
- - - - -
- 58,188 - - 58,188
- - - - -
10,026 3,062 4,711 492 259,581
- - - - 731,178
- - - - 11,387
- - - 5,831 19,805
431,477 61,250 4,711 6,323 1,946,072
- 114,176 - - 114,176
339,417 - 105,207 5,488 947,762
- - - - 413,649
- 90,496 - - 1,778,385
- - - - -
- - - - -
- - - - -
339,417 204,672 105,207 5,488 3,253,972
92,060 (143,422) (100,496) 835 (1,307,900)
- - 105,000 - 140,000
- - - - (712,604)
- - 105,000 - (572,604)
92,060 (143,422) 4,504 835 (1,880,504)
189,431 96,802 64,677 8,899 2,462,619
$ 281,491 $ (46,620) $ 69,181 $ 9,734 $ 582,115
83 103
TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For The Year Ended June 30, 2025
REVENUE
Property taxes
Sales taxes
Franchise fees
Licenses and permits
Fines and forfeitures
Use of money and property
Intergovernmental
Charge for services
Other revenue
Total Revenue
EXPENDITURES
Current -
General government
Public works
Capital projects
Debt service
Principal
Interest
Total Expenditures
Excess Revenue over
(under) Expenditures
OTHER FINANCING
Operating transfers in
Operating transfers (out)
Totals
Fund Balances - Beginning
Fund Balances - End of Year
CHANGE IN FUND BALANCES
Culture and recreation
SOURCES (USES)
Capital Project Funds
Total
Capital Equipment Active Park Capital
Reconstruction Replacement Transportation Improvement Project Fund Fund Fund Fund Funds
$ - $ - $ - $ - $ -
- - - - -
- - - - -
- - - - -
- - - - -
30 - 4,831 25,357 30,218
- - - - -
- - - - -
- - - - -
30 - 4,831 25,357 30,218
- - - - -
- - - - -
- - - - -
- 18,017 138,162 8,085 164,264
- - - - -
- - - - -
- - - - -
- 18,017 138,162 8,085 164,264
30 (18,017) (133,331) 17,272 (134,046)
- - - 50,000 50,000
- - - - -
- - - 50,000 50,000
30 (18,017) (133,331) 67,272 (84,046)
630 18,017 178,270 516,299 713,216
$ 660 $ - $ 44,939 $ 583,571 $ 629,170
84 104
TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For The Year Ended June 30, 2025
REVENUE
Property taxes
Sales taxes
Franchise fees
Licenses and permits
Fines and forfeitures
Use of money and property
Intergovernmental
Charge for services
Other revenue
Total Revenue
EXPENDITURES
Current -
General government
Public works
Capital projects
Debt service
Principal
Interest
Total Expenditures
Excess Revenue over
(under) Expenditures
OTHER FINANCING
Operating transfers in
Operating transfers (out)
Totals
Fund Balances - Beginning
Fund Balances - End of Year
CHANGE IN FUND BALANCES
Culture and recreation
SOURCES (USES)
Debt Service Funds
Total Total
Measure G Municipal Measure G Debt Nonmajor
Debt Svc Lease Debt Svc Service Governmental
2011 Fund 2020 Funds Funds
$ - 157,785 $ $ 146,160 $ 303,945 $ 1,042,109
- - - - 127,769
- - - - -
- - - - 58,188
- - - - -
7,102 - 5,081 12,183 301,982
- - - - 731,178
- - - - 11,387
- - - - 19,805
164,887 - 151,241 316,128 2,292,418
- - 825 825 115,001
- - - - 947,762
- - - - 413,649
- - - - 1,942,649
- - - - -
195,000 - 155,000 350,000 350,000
13,938 - 32,500 46,438 46,438
208,938 - 188,325 397,263 3,815,499
(44,051) - (37,084) (81,135) (1,523,081)
- - - - 190,000
- - - - (712,604)
0.00 - - - (522,604)
(44,051) - (37,084) (81,135) (2,045,685)
279,981 - 217,031 497,012 3,672,847
$ 235,930 $ - $ 179,947 $ 415,877 $ 1,627,162
85 105
TOWN OF SAN ANSELMO
Internal Services Funds
Combining Statement of Net Position
June 30, 2025
Building Technology Vehicle
Insurance Maintenance Replacement Replacement
Fund Fund Fund Fund Total
ASSETS
Cash and investments $ 901,737 $ 908,269 $ - $ 334,065 $ 2,144,071 Accounts Receivables 3,643 3,651 - 1,349 8,643
Prepaid expenses 30,597 - 18,685 - 49,282
Total assets 935,977 911,920 18,685 335,414 2,201,996
LIABILITIES
Current liabilities:
Payables 13,062 55,624 18,619 - 87,305
Claims payable - current 65,349 - - - 65,349
Total current liabilities 78,411 55,624 18,619 - 152,654 Noncurrent liabilities:
221,978 - - - 221,978
Total liabilities 300,389 55,624 18,619 - 374,632
NET POSITION
Unrestricted 635,588 856,296 66 335,414 1,827,364
Total net position $ 635,588 $ 856,296 $ 66 $ 335,414 $ 1,827,364 Claims payable - due in more than one year
86 106
TOWN OF SAN ANSELMO
Internal Services Funds
Combining Statement of Revenue, Expenses, and Change in Net Position Year Ended June 30, 2025
Building Technology Vehicle
Insurance Maintenance Replacement Replacement
Fund Fund Fund Fund Total
Use of money and property $ 42,135 $ 46,824 $ 1,150 $ 15,857 $ 105,966 Charges for services 750,000 374,837 252,975 60,000 1,437,812 Other revenue 206,632 - - 3,782 210,414
Total operating revenue 998,767 421,661 254,125 79,639 1,754,192 Insurance costs 958,597 - - - 958,597
Supplies and services - 727,323 290,299 51,897 1,069,519 Total operating expenses 958,597 727,323 290,299 51,897 2,028,116 CHANGE IN NET POSITION 40,170 (305,662) (36,174) 27,742 (273,924) Net Position - beginning 595,418 1,161,958 36,240 307,672 $2,101,288 $ 635,588 $ 856,296 $ 66 $ 335,414 $ 1,827,364
OPERATING EXPENSES
Net Position - end of year
OPERATING REVENUE
87 107
TOWN OF SAN ANSELMO
Internal Services Funds
Combining Statement of Cash Flows
Year Ended June 30, 2025
Building Technology Vehicle
Insurance Maintenance Replacement Replacement
Fund Fund Fund Fund Total
Operating Activities
Receipts from customers and interfund charges $ 1,000,205 $ 425,504 $ 254,559 $ 80,145 $ 1,760,413 Payments to vendors and insurance claims (940,679) (719,108) (322,122) (51,897) (2,033,806) Net cash provided (used) 59,526 (293,604) (67,563) 28,248 (273,393) Noncapital Financing Activities
Transfers in - - - - -
Net cash provided (used) - - - - -
59,526 (293,604) (67,563) 28,248 (273,393)
Cash and cash equivalents - beginning 842,211 1,201,873 67,563 305,817 2,417,464 Cash and cash equivalents - end of year $ 901,737 $ 908,269 $ - $ 334,065 $ 2,144,071 Operating Activities Analysis
Operating Income (Loss) $ 40,170 $ (305,662) $ (36,174) $ 27,742 $ (273,924) Reconciliation adjustments:
1,438 3,843 434 506 6,221
(3,449) - (18,685) - (22,134)
(13,348) 8,215 (13,138) - (18,271)
34,715 - - - 34,715
Net cash provided (used) $ 59,526 $ (293,604) $ (67,563) $ 28,248 $ (273,393)
CASH FLOWS PROVIDED BY (USED FOR)
Net Increase (Decrease) in Cash
(Increase) decrease in prepaid expenses
Increase (decrease) in payables
Increase (decrease) in claims
(Increase) decrease in accounts receivables
88 108
TOWN OF SAN ANSELMO
REQUIRED COMMUNICATIONS
FOR THE YEAR ENDED JUNE 30, 2025
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TOWN OF SAN ANSELMO
REQUIRED COMMUNICATIONS
For the Year Ended June 30, 2025
Table of Contents
Page
Required Communications ................................................................................................................................ 1 Significant Audit Matters:
Qualitative Aspects of Accounting Practices ................................................................................... 1 Difficulties Encountered in Performing the Audit ........................................................................... 2 Corrected and Uncorrected Misstatements ...................................................................................... 2 Disagreements with Management .................................................................................................... 3 Management Representations ............................................................................................................ 3 Management Consultations with Other Independent Accountants ................................................. 3 Other Audit Matters or Issues ............................................................................................................ 3 Other Matters ............................................................................................................................................ 3 111
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112
REQUIRED COMMUNICATIONS
To the Town Council of
the Town of San Anselmo, California
We have audited the basic financial statements of the Town of San Anselmo (Town), California, for the year ended June 30, 2025. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated April 15, 2025. Professional standards also require that we communicate to you the following information related to our audit.
Significant Audit Matters
Qualitative Aspects of Accounting Practices
Accounting Policies – Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the Town are described in Note 1 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during the year, except as follows:
The following pronouncements became effective, but did not have a material effect on the financial statements:
GASB 101 – Compensated Absences
GASB 102 – Certain Risk Disclosures
Unusual Transactions, Controversial or Emerging Areas – We noted no transactions entered into by the Town during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.
Accounting Estimates – Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the Town’s financial statements were:
Estimated Fair Value of Investments: As of June 30, 2025, the Town held approximately $19.1 million of cash and investments as measured by fair value as disclosed in Note 2 to the financial statements. Fair value is essentially market pricing in effect as of June 30, 2025. These fair values are not required to be adjusted for changes in general market conditions occurring subsequent to June 30, 2025.
1 113
Estimate of Depreciation: Management’s estimate of the depreciation is based on useful lives determined by management. These lives have been determined by management based on the expected useful life of assets as disclosed in Note 1 to the financial statements. We evaluated the key factors and assumptions used to develop the depreciation estimate in determining that it is reasonable in relation to the basic financial statements taken as a whole.
Estimate of Compensated Absences: Accrued compensated absences which are comprised of accrued vacation, holiday, and certain other compensating time is estimated using accumulated unpaid leave hours and hourly pay rates in effect at the end of the fiscal year as disclosed in Note 1 to the financial statements. We evaluated the key factors and assumptions used to develop the accrued compensated absences in determining that it is reasonable in relation to the basic financial statements taken as a whole.
Estimated Claims Liabilities: Management’s estimate of the claims liabilities payable is disclosed in Note 12 to the financial statements and is based on the claims experience of the Town. We evaluated the key factors and assumptions used to develop the estimate in determining that it is reasonable in relation to the basic financial statements taken as a whole.
Estimated Net Pension Liabilities and Pension-Related Deferred Outflows and Inflows of Resources: Management’s estimate of the net pension assets and liabilities and deferred outflows/inflows of resources are disclosed in Note 8 to the financial statements and are based on actuarial studies determined by a consultant, which are based on the experience of the Town. We evaluated the key factors and assumptions used to develop the estimate in determining that it is reasonable in relation to the basic financial statements taken as a whole.
Estimated Net OPEB Liabilities and OPEB-related Deferred Outflows and Inflows of Resources:
Management’s estimate of the net OPEB Liabilities and OPEB-related Deferred Outflows and Inflows of Resources is disclosed in Note 9 to the financial statements and is based on an actuarial study determined by a consultant, which is based on the experience of the Town. We evaluated the key factors and assumptions used to develop the estimate in determining that it is reasonable in relation to the basic financial statements taken as a whole.
Disclosures – The financial statement disclosures are neutral, consistent, and clear.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. In addition, none of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in the aggregate, to each opinion unit’s financial statements taken as a whole.
Professional standards require us to accumulate all known and likely uncorrected misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. We have no such misstatements to report to the Town Council. 2 114
Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in a management representation letter dated December 8, 2025.
Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the Town’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.
Other Audit Matters or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the Town’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.
Other Matters
We applied certain limited procedures to the required supplementary information that accompanies and supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the required supplementary information and do not express an opinion or provide any assurance on the required supplementary information.
We were engaged to report on the supplementary information that accompanies the financial statements, but is not required supplementary information. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. 3 115
******
This information is intended solely for the use of Town Council and management and is not intended to be, and should not be, used by anyone other than these specified parties.
Pleasant Hill, California
December 8, 2025
4 116
TOWN OF SAN ANSELMO
MEMORANDUM ON INTERNAL CONTROL
FOR THE YEAR ENDED JUNE 30, 2025
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TOWN OF SAN ANSELMO
MEMORANDUM ON INTERNAL CONTROL
For the Year Ended June 30, 2025
Table of Contents
Page
Memorandum on Internal Control ......................................................................................................................... 1
Schedule of Other Matters.............................................................................................................................. 3
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120
MEMORANDUM ON INTERNAL CONTROL
To the Town Council of
the Town of San Anselmo, California
In planning and performing our audit of the basic financial statements of the Town of San Anselmo (Town), California as of and for the year ended June 30, 2025, in accordance with auditing standards generally accepted in the United States of America, we considered the Town’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Town’s internal control. Accordingly, we do not express an opinion on the effectiveness of the Town’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the Town’s financial statements will not be prevented, or detected and corrected, on a timely basis.
Our consideration of internal control was for the limited purpose described in the first paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses. In addition, because of inherent limitations in internal control, including the possibility of management override of controls, misstatements due to error or fraud may occur and not be detected by such controls. Given these limitations during our audit, we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
Included in the Schedule of Other Matters are recommendation not meeting the above definition that we believe are opportunities for strengthening internal controls and operating efficiency.
This communication is intended solely for the information and use of management, Town Council, others within the organization, and agencies and pass-through entities requiring compliance with Government Auditing Standards and is not intended to be and should not be used by anyone other than these specified parties.
Pleasant Hill, California
December 8, 2025
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TOWN OF SAN ANSELMO
MEMORANDUM ON INTERNAL CONTROL
SCHEDULE OF OTHER MATTERS
NEW GASB PRONOUNCEMENTS OR PRONOUNCEMENTS NOT YET EFFECTIVE The following comment represents new pronouncements taking affect in the next few years. We cite them here to keep you informed of developments:
EFFECTIVE FISCAL YEAR 2026:
GASB 103 – Financial Reporting Model Improvements
The objective of this Statement is to improve key components of the financial reporting model to enhance its effectiveness in providing information that is essential for decision making and assessing a government’s accountability. This Statement also addresses certain application issues.
Management’s Discussion and Analysis – This Statement continues the requirement that the basic financial statements be preceded by management’s discussion and analysis (MD&A), which is presented as required supplementary information (RSI). MD&A provides an objective and easily readable analysis of the government’s financial activities based on currently known facts, decisions, or conditions and presents comparisons between the current year and the prior year. This Statement requires that the information presented in MD&A be limited to the related topics discussed in five sections: (1) Overview of the Financial Statements, (2) Financial Summary, (3) Detailed Analyses, (4) Significant Capital Asset and Long-Term Financing Activity, and (5) Currently Known Facts, Decisions, or Conditions.
Furthermore, this Statement stresses that the detailed analyses should explain why balances and results of operations changed rather than simply presenting the amounts or percentages by which they changed.
This Statement emphasizes that the analysis provided in MD&A should avoid unnecessary duplication by not repeating explanations that may be relevant to multiple sections and that “boilerplate” discussions should be avoided by presenting only the most relevant information, focused on the primary government.
In addition, this Statement continues the requirement that information included in MD&A distinguish between that of the primary government and its discretely presented component units.
Unusual or Infrequent Items – This Statement describes unusual or infrequent items as transactions and other events that are either unusual in nature or infrequent in occurrence. Furthermore, governments are required to display the inflows and outflows related to each unusual or infrequent item separately as the last presented flow(s) of resources prior to the net change in resource flows in the government-wide, governmental fund, and proprietary fund statements of resource flows. 3 123
TOWN OF SAN ANSELMO
MEMORANDUM ON INTERNAL CONTROL
SCHEDULE OF OTHER MATTERS
GASB 103 – Financial Reporting Model Improvements (Continued) Presentation of the Proprietary Fund Statement of Revenues, Expenses, and Changes in Fund Net Position – This Statement requires that the proprietary fund statement of revenues, expenses, and changes in fund net position continue to distinguish between operating and nonoperating revenues and expenses.
Operating revenues and expenses are defined as revenues and expenses other than nonoperating revenues and expenses. Nonoperating revenues and expenses are defined as (1) subsidies received and provided, (2) contributions to permanent and term endowments, (3) revenues and expenses related to financing, (4) resources from the disposal of capital assets and inventory, and (5) investment income and expenses.
In addition to the subtotals currently required in a proprietary fund statement of revenues, expenses, and changes in fund net position, this Statement requires that a subtotal for operating income (loss) and noncapital subsidies be presented before reporting other nonoperating revenues and expenses. Subsidies are defined as (1) resources received from another party or fund (a) for which the proprietary fund does not provide goods and services to the other party or fund and (b) that directly or indirectly keep the proprietary fund’s current or future fees and charges lower than they would be otherwise, (2) resources provided to another party or fund (a) for which the other party or fund does not provide goods and services to the proprietary fund and (b) that are recoverable through the proprietary fund’s current or future pricing policies, and (3) all other transfers.
Major Component Unit Information – This Statement requires governments to present each major component unit separately in the reporting entity’s statement of net position and statement of activities if it does not reduce the readability of the statements. If the readability of those statements would be reduced, combining statements of major component units should be presented after the fund financial statements.
Budgetary Comparison Information – This Statement requires governments to present budgetary comparison information using a single method of communication—RSI. Governments also are required to present (1) variances between original and final budget amounts and (2) variances between final budget and actual amounts. An explanation of significant variances is required to be presented in notes to RSI.
How the Changes in This Statement Will Improve Financial Reporting The requirements for MD&A will improve the quality of the analysis of changes from the prior year, which will enhance the relevance of that information. They also will provide clarity regarding what information should be presented in MD&A.
The requirements for the separate presentation of unusual or infrequent items will provide clarity regarding which items should be reported separately from other inflows and outflows of resources.
The definitions of operating revenues and expenses and of nonoperating revenues and expenses will replace accounting policies that vary from government to government, thereby improving comparability.
The addition of a subtotal for operating income (loss) and noncapital subsidies will improve the relevance of information provided in the proprietary fund statement of revenues, expenses, and changes in fund net position.
The requirement for presentation of major component unit information will improve comparability. 4 124
TOWN OF SAN ANSELMO
MEMORANDUM ON INTERNAL CONTROL
SCHEDULE OF OTHER MATTERS
GASB 103 – Financial Reporting Model Improvements (Continued) The requirement that budgetary comparison information be presented as RSI will improve comparability, and the inclusion of the specified variances and the explanations of significant variances will provide more useful information for making decisions and assessing accountability.
Effective Date: The requirements of this Statement are effective for fiscal years beginning after June 15, 2025, and all reporting periods thereafter. Earlier application is encouraged. If a primary government chooses early implementation of this Statement, all component units also should implement this Statement in the same year, subject to the provisions of paragraph 59 of Statement 14.
GASB 104 – Disclosure of Certain Capital Assets
State and local governments are required to provide detailed information about capital assets in notes to financial statements. GASB Statement No. 34, Basic Financial Statements—and Management’s Discussion and Analysis—for State and Local Governments, requires certain information regarding capital assets to be presented by major class. The objective of this Statement is to provide users of government financial statements with essential information about certain types of capital assets.
This Statement requires certain types of capital assets to be disclosed separately in the capital assets note disclosures required by Statement 34. Lease assets recognized in accordance with GASB Statement No. 87, Leases, and intangible right-to-use assets recognized in accordance with GASB Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements, should be disclosed separately by major class of underlying asset in the capital assets note disclosures. Subscription assets recognized in accordance with GASB Statement No. 96, Subscription-Based Information Technology Arrangements, also should be separately disclosed. In addition, this Statement requires intangible assets other than those three types to be disclosed separately by major class.
This Statement also requires additional disclosures for capital assets held for sale. A capital asset is a capital asset held for sale if (a) the government has decided to pursue the sale of the capital asset and (b) it is probable that the sale will be finalized within one year of the financial statement date. Governments should consider relevant factors to evaluate the likelihood of the capital asset being sold within the established time frame. This Statement requires that capital assets held for sale be evaluated each reporting period. Governments should disclose (1) the ending balance of capital assets held for sale, with separate disclosure for historical cost and accumulated depreciation by major class of asset, and (2) the carrying amount of debt for which the capital assets held for sale are pledged as collateral for each major class of asset.
How the Changes in This Statement Will Improve Financial Reporting The requirements of this Statement will improve financial reporting by providing users of financial statements with essential information about certain types of capital assets in order to make informed decisions and assess accountability. Additionally, the disclosure requirements will improve consistency and comparability between governments.
Effective Date: The requirements of this Statement are effective for fiscal years beginning after June 15, 2025, and all reporting periods thereafter.
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126
INDEPENDENT ACCOUNTANT’S REPORT ON
APPLYING AGREED UPON PROCEDURES FOR
COMPLIANCE WITH THE PROPOSITION 111
2024-2025 APPROPRIATIONS LIMIT INCREMENT
Honorable Mayor and Members of the Town Council
Town of San Anselmo, California
We have performed the procedures enumerated below on the Appropriations Limit Worksheet (Worksheet) of the Town of San Anselmo, California, for the year ended June 30, 2025. The Town’s management is responsible for the Worksheet.
The Town has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of these procedures, which were suggested by the League of California Cities and presented in their Article XIIIB Appropriations Limitation Uniform Guidelines, were performed solely to assist you in meeting the requirements of Section 1.5 of Article XIIIB of the California Constitution. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes.
The procedures and associated findings are as follows:
A. We obtained the Worksheet and determined that the 2024-2025 Appropriations Limit of $17,371,468 and annual adjustment factors were adopted by the Resolution of the Town Council.
We also determined that the population and inflation options were selected by a recorded vote of the Town Council.
B. We recomputed the 2024-2025 Appropriations Limit by multiplying the 2023-2024 Prior Year Appropriations Limit by the Total Growth Factor. We recomputed the Total Growth Factor by multiplying the population option by the inflation option.
C. For the Worksheet, we agreed the Per Capita Income Factor, Town Population Factor and County Population Factor to California State Department of Finance Worksheets.
We were engaged by the Town to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review engagement, the objective of which would be the expression of an opinion or conclusion, respectively, on the Worksheet.
Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.
We are required to be independent of the Town and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement. 127
This report is intended solely for the information and use of management and the Town Council and is not intended to be and should not be used by anyone other than those specified parties; however, this restriction is not intended to limit the distribution of this report, which is a matter of public record.
Pleasant Hill, California
January 13, 2026
128
Item #: 1.3
STAFF REPORT
TOWN OF SAN ANSELMO Item #: 1.3
MEETING DATE: February 10, 2026
AGENDA TITLE: Adopt an Ordinance Amendment to Title 10 “Planning and Zoning”, Section 10-3.302 “Land Use Regulation Table” and Section 10-3.1702 “Definitions” to Limit Entertainment in Restaurants to 10:00 P.M. and Require a Conditional Use Permit for Entertainment After 10:00 P.M.; and make associated CEQA Exemption Finding.
FROM: Community Development Department, Planning Division RECOMMENDATION: Adopt the attached Ordinance entitled, “Ordinance of the Town Council of the Town of San Anselmo Amending Title 10 “Planning and Zoning”, Section 10-3.302 “Land Use Regulations Table” and Section 10-3.1702 “Definitions” to Limit Activities and Entertainment in Restaurants to 10:00 P.M. and Require a Conditional Use Permit for Activities and Entertainment after 10:00 P.M.; and making associated CEQA Exemption Findings.”
BACKGROUND/DISCUSSION
On January 27, 2026, the Town Council conducted a public hearing for consideration of proposed amendments to the Zoning Ordinance to limit live entertainment in restaurants to 10:00 p.m. and to require a Conditional Use Permit for live entertainment occurring after 10:00 p.m. The proposed amendments would modify Title 10 “Planning and Zoning,” including the Land Use Regulation Table and related definitions, to establish a clear, time-based framework for live entertainment associated with restaurant uses. Following the hearing, the Town Council voted to conduct the first reading of the proposed Ordinance (see Attachment 1). Before voting on the ordinance, the Town Council added the term “Activity” to the Ordinance to ensure that the regulation will apply to entertainment and activities occurring after 10:00 p.m. that are secondary and subordinate to the restaurant use. The purpose of this agenda item is to conduct a second reading and adopt the attached Ordinance, which is exempt from CEQA and intended to balance neighborhood compatibility with economic vitality.
FISCAL IMPACT
There are no new fiscal impacts.
GENERAL PLAN CONSISTENCY AND CLIMATE ACTION PLAN CONSISTENCY The proposed Ordinance Amendments are consistent with the General Plan Land Use Objectives because they maintain the economic viability of the Town while protecting 129
Item #: 1.3
the Town’s residential and neighborhood environment. The Climate Action Plan is not implicated.
CEQA
The Ordinance Amendments are exempt from the California Environmental Quality Act (“CEQA”) pursuant to CEQA Guideline section 15061(b)(3) (the “common sense” exemption) because it can be seen with certainty that there is no possibility that the Ordinance Amendments may have a significant effect on the environment, since the timing of entertainment activities does not affect the environment, and the Amendments do not authorize new development, expand existing uses, or increase the intensity of activity.
ATTACHMENT
Attachment 1 - Ordinance
130
1 ORDINANCE OF THE TOWN COUNCIL OF THE TOWN OF SAN ANSELMO AMENDING TITLE 10 “PLANNING AND ZONING”, SECTION 10-3.302 “LAND USE REGULATION TABLE” AND SECTION 10-3.1702 “DEFINITIONS” TO LIMIT ACTIVITIES AND ENTERTAINMENT IN RESTAURANTS TO 10:00 P.M. AND
REQUIRE A CONDITIONAL USE PERMIT FOR ACTIVITIES AND ENTERTAINMENT AFTER 10:00 P.M.; AND MAKING ASSOCIATED CEQA EXEMPTION FINDINGS WHEREAS, as currently drafted, the Town Municipal Code allows live entertainment, including amplified music, in restaurants when the entertainment is subordinate to the restaurant use with no time limit; and
WHEREAS, many residences are located immediately adjacent to restaurants in San Anselmo, and late-night live entertainment noise impairs the neighbors’ quiet enjoyment of their properties; and
WHEREAS, live entertainment in restaurants is also important to the economic and social vibrancy of the Town; and
WHEREAS, the ordinance amendments would amend Section 10-3.302 “Land Use Regulation Table” and Section 10-3.1702 “Definitions” to limit live entertainment in restaurants to 10:00 p.m. and require entertainment after 10:00 p.m. to receive a Conditional Use Permit (“Ordinance Amendments”); and
WHEREAS, the Ordinance Amendments are consistent with the General Plan Land Use Objectives because they maintain the economic viability of the Town while protecting the Town’s residential and neighborhood environment; the Climate Action Plan is not implicated; and
WHEREAS, the adoption of the proposed Ordinance Amendments is in the public interest because they encourage the economic and social vibrancy of the Town while respecting the residential neighbors’ quiet enjoyment of their properties; and WHEREAS, the Planning Commission is responsible for providing recommendations to the Town Council for proposed amendments to the Town’s Zoning Code pursuant to Government Code section 65853 et seq.; and
WHEREAS, on January 12, 2026, the Planning Commission held a duly noticed public hearing and voted to recommend Town Council adoption of the Ordinance Amendments; and
WHEREAS, the Ordinance Amendments are exempt from the California Environmental Quality Act (“CEQA” pursuant to CEQA Guideline section 15061(b)(3) (the “common sense” exemption) because it can be seen with certainty that there is no possibility that the Ordinance Amendments may have a significant effect on the environment, since the timing of entertainment activities to not affect the environment, and the Amendments to not authorize new development, expand existing uses, or increase the intensity of activity; and
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2 WHEREAS, the Town Clerk caused notice of a public hearing regarding the Planning Commission’s consideration of the Ordinance Amendments as required by State law; and
WHEREAS, the Town Council held a duly noticed public hearing to introduce the Ordinance Amendments on January 27, 2026, and a second reading held on February 10, 2026, and voted to adopt the Ordinance Amendments.
NOW, THEREFORE, THE TOWN COUNCIL OF THE TOWN OF SAN ANSELMO DOES HEREBY ORDAIN AS FOLLOWS:
SECTION 1: The above recitals are true and correct and incorporated as findings herein.
SECTION 2: The Ordinance Amendments are exempt from the California Environmental Quality Act (“CEQA”) pursuant to CEQA Guideline section 15061(b)(3) (the “common sense” exemption) because it can be seen with certainty that there is no possibility that the Ordinance Amendments may have a significant effect on the environment, since the timing of entertainment activities does not affect the environment, and the Amendments do not authorize new development, expand existing uses, or increase the intensity of activity.
SECTION 3: General Plan Consistency Finding. The Ordinance Amendments are consistent with the General Plan Land Use Objectives because they maintain the economic viability of the Town while protecting the Town’s residential and neighborhood environment.
SECTION 4: Ordinance Amendments. The following are changes and amendments to the Town of San Anselmo Municipal Code Title 10 “Planning and Zoning”, Section 10-
3.302 “Land Use Regulation Table” and Section 10-3.1702 “Definitions”. New language in underline, deleted language in strikeout. Amendments shall be renumbered as appropriate if necessary. Language in the applicable Section not included here remains unchanged.
Section 10-3.302 Land Use Regulations Table.
The Land Use Regulations Table, referred to as Table 3A, lists uses of the land and indicates whether or not each use is permitted (P), conditionally permitted (C), or not permitted (-) in each Zoning District. Uses not specifically listed in the Land Use Regulations Table are specifically prohibited unless a Use Determination by the Planning Director is made which finds the use not specifically listed is similar to another use permitted or conditionally permitted within the District.
The Residential Housing Opportunities (R-HO), Public Facilities (PF), Open Space (OS), Preliminary Planned Development (PPD), and Specific Planned Development (SPD) Districts are not included on the Land Use Regulations Matrix. The R-HO, PPD, and SPD Districts are overlay Districts and generally allow for either higher residential densities or unique or special mixing of uses on one (1) site. The R-HO District is not yet designated on the zoning map and, therefore, is not currently regulated. The PPD and SPD Districts are regulated by Article 9 of this chapter of the San Anselmo Municipal Code, respectively. The PF District does not include any lands not currently developed with major public facilities. Any expansion of the PF District would be preceded by the Town's acquisition of the land for a specific use or purpose, a General 132
3 Plan Amendment, and a zone change. The OS District is limited to passive recreation uses. See also Title 11, Chapter 1 "Regulations for Parks and Playgrounds."
LAND USE REGULATIONS TABLE
TABLE 3A
"P" = Permitted Use
"C" = Conditionally Permitted Use3
"-" = Not Permitted
DISTRICT
LAND USES R-1-H R-1-C R-1 R-2 R-3 P C-1 C-2 C-L C-3
- - - - - - - - -
Restaurants, With
Alcohol and/or
Entertainment
- - - - - - C P/C (20) C P/C (20)
Notes:
(20) Activity or entertainment that is secondary and subordinate to the restaurant use is allowed until 10:00PM; and such activity or entertainment after 10:00PM requires a Conditional Use Permit.
Section 10-3.1702 Definitions.
The following words and phrases, when used in the context of this chapter, shall have the following meanings:
"Restaurants" means establishments that prepare and sell food for either (on- or off-site) consumption and may provide an activity or entertainment that is secondary and subordinate to the restaurant use such as live music (including amplified music), dancing, or other performances. Such activity or entertainment is allowed until 10:00PM, and after 10:00PM only with a Conditional Use Permit. “Restaurants” under this definition includes sit-down restaurants with table service, restaurants with counter service and seating, and restaurants that offer take out so long as restaurant seating is also offered. This definition does not include fast food restaurants (see restaurant, fast food), drive-through services (see "drive-through services"), or establishments primarily serving alcohol (see "restaurants, with alcohol and/or entertainment"). (NAICS codes:
722511, 722513, 722514, and 722515)
SECTION 5: Severability. The Town Council hereby declares every section, paragraph, sentence, clause, and phrase is severable. If any section, paragraph, sentence, clause or phrase of these Ordinance Amendments for any reason is found to be invalid or unconstitutional, such invalidity, or unconstitutionality shall not affect the validity or constitutionality of the remaining sections, paragraphs, sentences, clauses or phrases.
SECTION 6: Effective Date. These Ordinance Amendments shall go into effect thirty (30) days from its adoption. Prior to the expiration of fifteen (15) days of adoption, these Ordinance Amendments or a summary thereof pursuant to Government Code section 36933, shall be published at least once in a newspaper of general circulation, along with the names of the members of the Town Council voting for and against its adoption. 133
4 THE FOREGOING ORDINANCE was introduced at a regular meeting of the San Anselmo Town Council on January 27, 2026, and was adopted at a regular meeting of the San Anselmo Council on February 10, 2026, by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
RECUSED:
APPROVED:___________________________
Steve Burdo, Mayor
ATTEST:_______________________________
Serge Avila, Town Clerk
134
Item #: 1.4
STAFF REPORT
TOWN OF SAN ANSELMO Item #:1.4
MEETING DATE: February 10, 2026
AGENDA TITLE: Resolution Establishing Policy for Disposition of Unclaimed Money Pursuant to California Government
Code Section 50050 et seq
FROM: Jeff Zuba, Finance & Admin Services Director
RECOMMENDATION: That the Town Council consider adopting the attached resolution (attachment 1) establishing a policy for the disposition of unclaimed money pursuant to California Government Code Section 50050 et seq.
SUMMARY
This resolution establishes a formal policy for the disposition of unclaimed money held in the Town Treasury, including uncashed checks, road bonds, and permit deposits.
The policy implements the procedures set forth in California Government Code Section 50050 et seq., which authorizes local agencies to escheat unclaimed funds to the General Fund after a three-year holding period and proper public notice.
Over time, local agencies accumulate various types of unclaimed funds in their treasuries. These funds may include:
• Uncashed checks issued by the Town
• Road construction or improvement bonds
• Permit deposits that were never claimed or refunded
California Government Code Section 50050 et seq. provides a statutory framework that allows local agencies to transfer these unclaimed funds to their General Fund after meeting specific requirements. This process, known as escheatment, ensures that funds held by the Town can be put to productive public use while still protecting the rights of legitimate claimants through the required notice and claims process.
DISCUSSION/ANALYSIS
Key Policy Provisions
The proposed resolution establishes the following key provisions:
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Item #: 1.4
1. Three-Year Holding Period: Funds of $15.00 or more must be held for at least three years before they become eligible for escheatment to the General Fund. This provides ample time for depositors to claim their funds. Items less than $15.00 may be transferred to the General Fund after only one year without the publication requirement, providing administrative efficiency for small amounts while maintaining robust protections for larger sums.
2. Public Notice Requirements: The Finance and Administrative Services Director is required to publish notice once a week for two successive weeks in the Marin Independent Journal. The notice must identify the depositor, the amount of money, the fund in which it is held, and specify that the money will become Town property on a designated date not less than 45 days nor more than 60 days after the first publication.
3. Claims Process: Any depositor or their successor-in-interest (with proof of assignment) may file a claim for the funds at any time until the designated date on which the money becomes property of the Town. The Finance and Administrative Services Director must review all claims within 60 days of receipt to verify legitimacy.
Once the funds are escheated to the General Fund after the designated date, they become the permanent property of the Town and can no longer be claimed.
4. Annual Process: The Finance and Administrative Services Director is authorized to initiate the escheatment process annually for all eligible funds, ensuring that unclaimed money is processed consistently and efficiently.
Benefits of the Policy
The adoption of this policy provides several benefits to the Town:
• Establishes a clear, legally compliant procedure for handling unclaimed funds • Allows the Town to put dormant funds to productive use for public benefit • Provides transparency through public notice requirements • Streamlines administrative processes by authorizing annual implementation • Protects the rights of legitimate claimants through a formal claims process with adequate notice and opportunity to claim funds before escheatment • Promotes accurate and up-to-date financial records by clearing stale outstanding liabilities from the Town's books, improving financial reporting and audit processes
FISCAL IMPACT
The fiscal impact of this resolution is expected to be positive for the Town. The escheatment of unclaimed funds will generate revenue for the General Fund, though the exact amount will vary annually depending on the volume of unclaimed funds.
The Town will incur costs for public notice publication in the Marin Independent Journal and staff time for processing. However, the value of funds escheated to the General Fund is expected to exceed these administrative costs.
GENERAL PLAN CONSISTENCY
Not applicable
136
Item #: 1.4
CEQA AND CLIMATE ACTION PLAN CONSISTENCY
The adoption of this policy is not a project under the California Environmental Quality Act (CEQA) because it does not involve an activity that has the potential to cause a direct or reasonably foreseeable indirect physical change in the environment (California Public Resources Code Section 21065). The policy establishes an administrative procedure for financial management and does not authorize any physical development or environmental impact.
ATTACHMENTS
Attachment #1: 1. Draft Resolution Establishing Policy for Disposition of Unclaimed Money
137
RESOLUTION NO. xxxx-xxxx
A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF SAN
ANSELMO ESTABLISHING A POLICY FOR THE DISPOSITION OF
UNCLAIMED MONEY IN THE TOWN TREASURY PURSUANT TO
CALIFORNIA GOVERNMENT CODE SECTION 50050 ET SEQ.
WHEREAS, the Town of San Anselmo holds various unclaimed monies, including but not limited to, uncashed checks, road bonds, and permit deposits; and WHEREAS, California Government Code Section 50050 et seq. provides a procedure for the escheatment of these funds to the Town's General Fund after a three-year holding period and notice to potential claimants;
NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN OF SAN ANSELMO:
SECTION 1. Environmental Review.
The adoption of a policy that provides a state-sanctioned procedure for disposing of unclaimed funds is not a “project” under the California Environmental Quality Act (CEQA) because it does not involve an activity which has the potential to cause a direct or reasonably foreseeable indirect physical change in the environment. (Cal. Pub. Res.
Code § 21065).
SECTION 2. Policy Adoption.
1. Administrative Authority: The Finance and Administrative Services Director is hereby authorized to initiate the escheatment process annually for all funds held for more than three (3) years.
2. Notice: Pursuant to pursuant to California Government Code section 50051, the Finance and Administrative Services Director shall publish a notice once a week for two successive weeks in the Marin Independent Journal identifying the depositor and the amount. The notice shall state the amount of money, the fund in which it is held, and that it is proposed that the money will become the property of the Town on a designated date not less than 45 days nor more than 60 days after the first publication of the notice.
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3. Compliance with State Law: The Town will adhere to the procedures for the escheatment set forth in California Government Code Section 50050 et seq. as amended from time to time.
4. Claims Verification: Any claim filed by a depositor or successor-in-interest (with proof of assignment) must be reviewed by the Finance and Administrative Services Director within 60 days of receipt.
RESOLUTION PASSED AND ADOPTED, at the regular meeting of the Town of San Anselmo on the 10th day of February 2026, by the following vote:
AYES: Councilmember:
NOES: Councilmember:
ABSENT: Councilmember:
ABSTAIN: Councilmember:
______________________________
STEVE BURDO, MAYOR
ATTEST: ____________________________
SERGE AVILA, TOWN CLERK
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Item #: 1.5
STAFF REPORT
TOWN OF SAN ANSELMO Item #:1.5
MEETING DATE: February 10, 2026
AGENDA TITLE: Report of Checks Issued, January 2026
FROM: Jeff Zuba, Finance & Admin Services Director
RECOMMENDATION: That the Town Council acknowledges, and files warrant numbers 101046 to 101164 issued during the month of December and bank draft numbers DFT06588 to DFT06589, DFT06619, DFT06623 to DFT06626, DFT06631, DFT06641, DFT06655 to DFT06656, DFT06658 to DFT06662, and DFT06684, in a total amount of $2,882,353.79.
BACKGROUND
This report is an itemization of payments made to vendors during the months of January 2026. It also includes wires to Bank of America for January 2026 payrolls, including payments for retirement and health benefits. The Bank of America account is used for payroll-related items.
The following warrants were voided or canceled in January 2026: 100403, 100481, 100686, 100953, 101041,101106, 101107,101146.
ATTACHMENTS
Attachment #1: Check Report January 2026
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Check Report
Town of San Anselmo By Check Number
Date Range: 01/01/2026 - 01/31/2026
Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number Bank Code: AP-AP - OPERATING POOL
03921 AXL Brand LLC 01/02/2026 100403 Regular 0.00 -723.15 03921 AXL Brand LLC 01/02/2026 100481 Regular 0.00 -999.00 03921 AXL Brand LLC 01/02/2026 100686 Regular 0.00 -1,540.80 03921 AXL Brand LLC 01/02/2026 100953 Regular 0.00 -1,357.51 03921 AXL Brand LLC 01/02/2026 101041 Regular 0.00 -1,540.80 03932 Acevedo and Longfellow LLP 01/08/2026 101046 Regular 0.00 8,811.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 64 Invoice 01/06/2026 December General Legal Services 8,811.00 0.00
01.16.61138 GENERAL COUNSEL LEGA 8,811.00 December General Legal Service 02986 Albertsons/Safeway 01/08/2026 101047 Regular 0.00 91.53 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 435626-111325-1 Invoice 11/13/2025 PARKSIDE SUPPLIES - NOV 2025 16.28 0.00
21.63.62979 PARKSIDE SUPPLIES 16.28 PARKSIDE SUPPLIES - NOV 2025 666636-111925-1 Invoice 11/19/2025 PARKSIDE SUPPLIES - NOV 2025 41.93 0.00
21.63.62979 PARKSIDE SUPPLIES 41.93 PARKSIDE SUPPLIES - NOV 2025 805620-111225-1 Invoice 11/12/2025 PARKSIDE SUPPLIES - NOV 2025 33.32 0.00
21.63.62979 PARKSIDE SUPPLIES 33.32 PARKSIDE SUPPLIES - NOV 2025 02920 Amazon Business 01/08/2026 101048 Regular 0.00 1,322.86 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 1DLF-1PW3-H7G Invoice 12/23/2025 RECREATION DEPARTMENT SUPPLIES 8.03 0.00
21.65.62200 DEPARTMENTAL SUPPLIE 8.03 RECREATION DEPARTMENT SUP 1GGT-634J-9GXK Invoice 12/19/2025 12.19.2025 - FMHOTU CONCRETE SCREW 476.19 0.00
16.41.62200 DEPARTMENTAL SUPPLIE 476.19 12.19.2025 - FMHOTU CONCRET 1HVD-WNKR-CH Invoice 12/23/2025 12.23.2025 - SIMPSON STRONG TIE 183.75 0.00
01.42.62200 DEPARTMENTAL SUPPLIE 183.75 12.23.2025 - SIMPSON STRONG 1JQL-XCL1-W3VR Invoice 12/15/2025 LIBRARY MATERIALS - ADULT BOOKS 18.03 0.00
01.71.62301 ADULT BOOKS 18.03 LIBRARY MATERIALS - ADULT BO 1KRR-PQRL-1NV Invoice 12/13/2025 LIBRARY MATERIALS - CHILDREN BOOKS 34.62 0.00
01.71.62302 CHILDRENS BOOKS 34.62 LIBRARY MATERIALS - CHILDREN 1NCL-XT33-T9JT Invoice 12/20/2025 Library Materials - Childrens Books 313.72 0.00
01.71.62302 CHILDRENS BOOKS 313.72 Library Materials - Childrens Bo 1NWD-JNJP-4693 Invoice 12/30/2025 12.30.2025 - A WAFFLE LOT OF LOVE! 7.80 0.00
01.71.62302 CHILDRENS BOOKS 7.80 12.30.2025 - A WAFFLE LOT OF L 1W4T-GVWW-6V Invoice 12/21/2025 LIBRARY MATERIALS - BOOKS 15.01 0.00
01.71.62310 Library Zip Grant 15.01 LIBRARY MATERIALS - BOOKS 1W9F-QFY3-LGH Invoice 12/19/2025 LIBRARY MATERIALS - BOOKS 11.25 0.00
01.71.62310 Library Zip Grant 11.25 LIBRARY MATERIALS - BOOKS 1WGN-HFQG-RFC Invoice 12/15/2025 LIBRARY MATERIALS - ADUILT BOOKS 51.46 0.00
01.71.62301 ADULT BOOKS 51.46 LIBRARY MATERIALS - ADUILT B 1YMH-4XQ6-RHY Invoice 12/20/2025 LIBRARY MATERIALS - CHILDRENS BOOKS 203.00 0.00
01.71.62302 CHILDRENS BOOKS 203.00 LIBRARY MATERIALS - CHILDREN 03299 Answer MTI 01/08/2026 101049 Regular 0.00 413.05
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Check Report Date Range: 01/01/2026 - 01/31/2026
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Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 000038-422-061 Invoice 01/07/2026 CALL CENTER SERVICE 413.05 0.00
01.41.61150 OUTSIDE SERVICES-OTHE 413.05 CALL CENTER SERVICE 03354 Arlette Castellanos 01/08/2026 101050 Regular 0.00 690.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount INV0015972 Invoice 12/18/2025 12.18.2025 - NOV/DEC 2025 BILINGUAL S 690.00 0.00
01.71.61132 OUTSIDE SVCS-PROGRAM 690.00 12.18.2025 - NOV/DEC 2025 BILI 00001 AT&T Calnet 01/08/2026 101051 Regular 0.00 650.32 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 000024500714 Invoice 12/10/2025 574 - All Dept Centrex 11/10/25-12/09/25 73.01 0.00
41.41.61701 UTILITIES 73.01 574 - All Dept Centrex 11/10/25 000024500718 Invoice 12/10/2025 579 - Traffic Signal Modem 11/10/25-12/0 31.88 0.00
01.41.61705 UTILITIES-TELEPHONE 31.88 579 - Traffic Signal Modem 11/1 000024500719 Invoice 12/10/2025 580 - Robson House - 11/10/25-12/09/25 62.46 0.00
34.41.61705 UTILITIES-TELEPHONE 62.46 580 - Robson House - 11/10/25- 000024549611 Invoice 12/20/2025 643 - TRAFFIC SIGNAL MODEM - 11.20.25 419.21 0.00
41.41.61701 UTILITIES 419.21 643 - TRAFFIC SIGNAL MODEM - 000024567785 Invoice 12/27/2025 576 - TH Chambers 63.76 0.00
41.41.61701 UTILITIES 63.76 576 - TH Chambers
03921 AXL Brand LLC 01/08/2026 101052 Regular 0.00 -4,620.46 03921 AXL Brand LLC 01/08/2026 101052 Regular 0.00 4,620.46 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 251021-1-SA BAD Invoice 09/04/2025 09.04.2025 - NAME PLATES/TAGS 723.15 0.00
01.12.62000 OFFICE SUPPLIES 723.15 09.04.2025 - NAME PLATES/TAG 251024-1-SA-RO Invoice 08/29/2025 08.29.2025 - ROBSON T-SHIRTS 999.00 0.00
21.63.62987 ROBSON AFTER SCHOOL 999.00 08.29.2025 - ROBSON T-SHIRTS 251026-2-SD-BA Invoice 10/19/2025 10.19.2025 - VOLUNTEER HATS 1,540.80 0.00
01.21.62200 DEPARTMENTAL SUPPLIE 1,540.80 10.19.2025 - VOLUNTEER HATS INV0015685 Invoice 12/04/2025 SOFTBALL SIGNS 1,357.51 0.00
21.61.62965 SOFTBALL SUPPLIES 1,357.51 SOFTBALL SIGNS
00058 Bay Alarm 01/08/2026 101053 Regular 0.00 900.24
Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 22663859 Invoice 12/05/2025 12.05.2025 - 550 SF BLVD - 01.01.2026-03 900.24 0.00
41.41.61150 OUTSIDE SERVICES-OTHE 900.24 12.05.2025 - 550 SF BLVD - 01.0 00007 Bay Cities Joint Power Insurance Authority 01/08/2026 101054 Regular 0.00 676.50 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount BCJPIA-0125-202 Invoice 01/07/2026 November General Liability Claims 676.50 0.00
40.21.61906 LIABILITY INSURANCE CLA 676.50 November General Liability Clai 04109 Beth Freedman 01/08/2026 101055 Regular 0.00 1,347.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount INV0016007 Invoice 01/07/2026 B2025-0116, Road Bond Refund 1,347.00 0.00
01.00.20314 ROAD BOND 1,347.00 B2025-0116, Road Bond Refund 04110 Bridget Burke 01/08/2026 101056 Regular 0.00 225.00 142
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Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount INV0016008 Invoice 01/07/2026 Speaker For Intro to AI Class (January 20, 225.00 0.00
01.71.61132 OUTSIDE SVCS-PROGRAM 225.00 Speaker For Intro to AI Class (Ja 00308 CivicPlus 01/08/2026 101057 Regular 0.00 44,022.42 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 360146 Invoice 03/30/2026 REC MGMT ANNUAL FEES - MAR 2026-M 44,022.42 0.00
21.65.61101 OUTSIDE SERVICES- CIVIC 44,022.42 REC MGMT ANNUAL FEES - MA 00072 Comcast 01/08/2026 101058 Regular 0.00 415.31
Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 049-12222025 Invoice 12/22/2025 049 - TH INTERNET - 11.27.2025-01.26.20 415.31 0.00
41.41.61701 UTILITIES 415.31 049 - TH INTERNET - 11.27.2025 01348 Community Media Center of Marin 01/08/2026 101059 Regular 0.00 1,453.50 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 2526.09.30.52 Invoice 01/02/2026 01.02.2026 - TOWN COUNCIL / PLANNING 841.50 0.00
01.12.61194 OUTSIDE SERVICES - GRA 510.00 01.02.2026 - TOWN COUNCIL /
01.18.61194 OUTSIDE SERVICES - GRA 331.50 01.02.2026 - TOWN COUNCIL / 2526.09.30.53 Invoice 01/02/2026 01.02.2026 - PLANNING COMMISSION / T 612.00 0.00
01.12.61194 OUTSIDE SERVICES - GRA 306.00 01.02.2026 - PLANNING COMMI
01.18.61194 OUTSIDE SERVICES - GRA 306.00 01.02.2026 - PLANNING COMMI 00462 County of Marin - Marin.Org 01/08/2026 101060 Regular 0.00 8,574.06 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 3247 Invoice 12/31/2025 AT&T Midas Network Oct, Nov, Dec 2025 8,574.06 0.00
21.65.61106 OUTSIDE SVCS-MGT INFO 3,174.06 AT&T Midas Network Oct, Nov,
42.21.61150 OUTSIDE SERVICES-OTHE 5,400.00 AT&T Midas Network Oct, Nov, 01320 DC Electric Group Inc 01/08/2026 101061 Regular 0.00 66,000.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 478582 Invoice 12/23/2025 J8857-11 Loc's - Adaptive TS Control 66,000.00 0.00
14.41.63123 CAPITAL OUTLAY - SIGNAL 66,000.00 J8857 - 1 00266 Edwin P Gurka, Jr 01/08/2026 101062 Regular 0.00 1,445.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 29 - 2025 Invoice 12/17/2025 Site Visit/Arb Report, Pine St/Ross Ave/Be 1,445.00 0.00
01.42.61105 OUTSIDE SERVICES-TREES 1,445.00 Site Visit/Arb Report, Pine St/Ro 00087 Elite Tree Service 01/08/2026 101063 Regular 0.00 11,770.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 2025-12-10 Invoice 12/19/2025 12.19.2025 - ROBSON HOUSE 980.00 0.00
01.81.61104 OUTSIDE SERVICES-GROU 980.00 12.19.2025 - ROBSON HOUSE 2025-12-6 Invoice 12/19/2025 12.19.2025 - FIRE CLEARANCE BEVERLY W 2,880.00 0.00
35.41.61150 OUTSIDE SERVICES-OTHE 2,880.00 12.19.2025 - FIRE CLEARANCE B 2025-12-7 Invoice 12/19/2025 12.19.2052 - FIRE CLEARANCE BEVERLY W 2,150.00 0.00
35.41.61150 OUTSIDE SERVICES-OTHE 2,150.00 12.19.2052 - FIRE CLEARANCE B 2025-12-8 Invoice 12/19/2025 12.19.2025 - FIRE CLEARANCE BEVERLY W 1,380.00 0.00
35.41.61150 OUTSIDE SERVICES-OTHE 1,380.00 12.19.2025 - FIRE CLEARANCE B 2025-12-9 Invoice 12/19/2025 12.19.2025 - FIRE CLEARANCE BEVERLY W 4,380.00 0.00 143
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Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number
35.41.61150 OUTSIDE SERVICES-OTHE 4,380.00 12.19.2025 - FIRE CLEARANCE B 00017 Fairfax Building Supply Co. Inc. 01/08/2026 101064 Regular 0.00 77.97 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 306402 Invoice 12/22/2025 12.22.2025 - ADAPTER INC/RED 3X4" ALU 77.97 0.00
41.41.61150 OUTSIDE SERVICES-OTHE 77.97 12.22.2025 - ADAPTER INC/RED 02278 Gardeners' Guild 01/08/2026 101065 Regular 0.00 1,143.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 122966 Invoice 10/01/2025 10.01.2025 - OCTOBER MAINTENANCE SF 1,143.00 0.00
01.42.61144 Medians 1,143.00 10.01.2025 - OCTOBER MAINTE 03776 GFDS Engineers, Inc. 01/08/2026 101066 Regular 0.00 940.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 25037.00-7 Invoice 12/17/2025 Pro Services - 11/1/25-11/30/25 SA Librar 940.00 0.00
41.41.63117 CONSTRUCTION - BUILDI 940.00 Pro Services - 11/1/25-11/30/25 01526 Granicus Inc 01/08/2026 101067 Regular 0.00 23,280.94 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 219960 Invoice 12/08/2025 Boards/Comm, GovMeetings Live, Peak 23,280.94 0.00
01.12.61150 OUTSIDE SERVICES-OTHE 23,280.94 Boards/Comm, GovMeeƟngs Liv 00104 Grier Argall Plumbing Inc 01/08/2026 101068 Regular 0.00 977.50 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 19820 Invoice 12/24/2025 12.24.2025 - STATION 20 977.50 0.00
14.32.63100 CONSTRUCTION 977.50 12.24.2025 - STATION 20 02586 HdL Software LLC 01/08/2026 101069 Regular 0.00 668.79 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount SIN057460 Invoice 12/08/2025 Audit & Contract Services 668.79 0.00
01.12.61150 OUTSIDE SERVICES-OTHE 668.79 Audit & Contract Services 02236 HooplaDigital 01/08/2026 101070 Regular 0.00 812.96 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 508251763 Invoice 12/31/2025 12.31.2025 - DIGITAL AUDIOBOOKS 812.96 0.00
27.71.62309 E BOOKS 812.96 12.31.2025 - DIGITAL AUDIOBO 03837 Ivy Tzur 01/08/2026 101071 Regular 0.00 15,187.50 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 16 Invoice 01/05/2025 Project Management 15,187.50 0.00
01.41.61150 OUTSIDE SERVICES-OTHE 6,834.38 Project Management
14.41.63127 SAFE ROUTES 759.36 Project Management
15.32.63100 CONSTRUCTION 759.38 Project Management
41.41.63117 CONSTRUCTION - BUILDI 6,834.38 Project Management 03782 Jessica Fairchild 01/08/2026 101072 Regular 0.00 14,193.75 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 2459 Invoice 01/04/2026 RVFD Station #20 Project Management 12,093.75 0.00
14.32.63100 CONSTRUCTION 12,093.75 RVFD StaƟon #20 Project Manag 2462 Invoice 01/05/2026 RVFD StaƟon #20 Bidding/ConstrucƟon A 2,100.00 0.00 144
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Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number
14.32.63100 CONSTRUCTION 2,100.00 RVFD StaƟon #20 Bidding/Const 00113 Juan Olsen Sanchez 01/08/2026 101073 Regular 0.00 1,081.96 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount FALL 2025-8 Invoice 12/29/2025 GYMNASTICS - FALL 2025 - FINAL PAYMEN 1,081.96 0.00
21.61.61167 TUMBLING SERVICES 1,081.96 GYMNASTICS - FALL 2025 - FINA 02558 Kanopy 01/08/2026 101074 Regular 0.00 503.00
Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 485492-PPU Invoice 12/31/2025 12.31.2025 - NUMBER OF TICEKTS 503 503.00 0.00
27.71.62307 VIDEOS 503.00 12.31.2025 - NUMBER OF TICEK
04006 Kyocera Document Solutions Northern Californ 01/08/2026 101075 Regular 0.00 65.55 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 55E1858406 Invoice 12/29/2025 Contract Invoice 1/1/26 to 1/31/2026 65.55 0.00
42.21.61150 OUTSIDE SERVICES-OTHE 65.55 Contract Invoice 1/1/26 to 1/31 03407 Lefler Engineering, Inc 01/08/2026 101076 Regular 0.00 165.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 23006A-49037 Invoice 12/22/2025 San Anselmo Library HVAC Upgrade 165.00 0.00
41.41.63117 CONSTRUCTION - BUILDI 165.00 San Anselmo Library HVAC Upgr 00330 Marin General Services Authority 01/08/2026 101077 Regular 0.00 78,450.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount INV0015973 Invoice 01/02/2026 01.02.2026 - ANIMAL SERVICES (2ND HAL 78,450.00 0.00
01.21.61116 OUTSIDE SVCS-ANIMAL C 78,450.00 01.02.2026 - ANIMAL SERVICES 00029 Marin IT 01/08/2026 101078 Regular 0.00 6,692.31
Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 2025-129773 Invoice 01/06/2026 Automate & Defenfer 2,240.50 0.00
42.21.61150 OUTSIDE SERVICES-OTHE 2,240.50 Automate & Defenfer 2025-129841 Invoice 01/06/2026 Agreement Monthly SOC Services - Dec 2 1,676.86 0.00
01.12.61150 OUTSIDE SERVICES-OTHE 838.43 Agreement Monthly SOC Servic
42.21.61150 OUTSIDE SERVICES-OTHE 838.43 Agreement Monthly SOC Servic 2025-129958 Invoice 12/24/2025 Managed Office 365, Teams Phone 1,774.95 0.00
42.21.61150 OUTSIDE SERVICES-OTHE 1,774.95 Managed Office 365, Teams Pho 2025-129993 Invoice 01/06/2026 Agreement Hosted Backups 1,000.00 0.00
42.21.61150 OUTSIDE SERVICES-OTHE 1,000.00 Agreement Hosted Backups 00142 Marin Municipal Water District 01/08/2026 101079 Regular 0.00 91.57 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 073-11072025 Invoice 11/07/2025 073 - CENTER & FORREST 91.57 0.00
01.81.61703 UTILITIES-WATER 91.57 073 - CENTER & FORREST 02323 Maze & Associates 01/08/2026 101080 Regular 0.00 13,627.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 54526 Invoice 11/30/2025 Basic Financial Statment and Memo on In 13,627.00 0.00
01.12.61150 OUTSIDE SERVICES-OTHE 13,627.00 Basic Financial Statment and M 03846 Michael E. Alexin 01/08/2026 101081 Regular 0.00 262.50 145
Check Report Date Range: 01/01/2026 - 01/31/2026
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Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount INV0016012 Invoice 12/19/2025 ICC - COLOR CONSULT - INTERIOR MTG R 262.50 0.00
21.65.63100 CAPITAL OUTLAY - CONST 262.50 ICC - COLOR CONSULT - INTERIO 00609 Midwest Tape 01/08/2026 101082 Regular 0.00 51.80 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 508139250 Invoice 12/08/2025 LIBRARY MATERIALS - DVD 30.41 0.00
01.71.62307 VIDEOS 30.41 LIBRARY MATERIALS - DVD
508177582 Invoice 12/16/2025 12.16.2025 - LAST SHOWGIRL 21.39 0.00
01.71.62307 VIDEOS 21.39 12.16.2025 - LAST SHOWGIRL
01388 National Center for Safety Initiatives 01/08/2026 101083 Regular 0.00 240.50 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 65223 Invoice 01/01/2026 REC DEPT - BACKGROUND CHECKS - DEC 2 240.50 0.00
21.65.61137 FINGERPRINTING 240.50 REC DEPT - BACKGROUND CHEC 03809 Noll & Tam Architects 01/08/2026 101084 Regular 0.00 6,715.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 0061789 Invoice 12/22/2025 Prof Services 11/1/25-11/30/25 - SA Libra 6,715.00 0.00
41.41.63117 CONSTRUCTION - BUILDI 6,715.00 Prof Services 11/1/25-11/30/25 03211 ODP Business Solutions LLC 01/08/2026 101085 Regular 0.00 19.52 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 449422094001 Invoice 01/06/2026 12.10.2025 - FOLDER 19.52 0.00
01.12.62200 DEPARTMENTAL SUPPLIE 19.52 12.10.2025 - FOLDER 00165 Pacific Telemanagement Services - PTS 01/08/2026 101086 Regular 0.00 93.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 2149469 Invoice 12/25/2025 Phone - 01/01/26-01/31/26 93.00 0.00
01.42.61705 UTILITIES-TELEPHONE 93.00 Phone - 01/01/26
00893 Perfect Timing Personnel Services, Inc. 01/08/2026 101087 Regular 0.00 2,086.88 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 65487 Invoice 12/22/2025 Admin Support Week Ending 12/21/2025 2,086.88 0.00
01.19.61150 OUTSIDE SERVICES-OTHE 2,086.88 Admin Support Week Ending 12 02956 PUBLIC RISK, INNOVATION, SOLUTIONS AND MA 01/08/2026 101088 Regular 0.00 448.56 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 26401336 Invoice 01/02/2026 Employee Assistance Program - Jan-Mar 2 448.56 0.00
40.21.60202 EMPLOYEE ASST PRG PRE 448.56 Employee Assistance Program - 02839 Quadient Finance USA, Inc 01/08/2026 101089 Regular 0.00 1,270.51 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 274-12182025 Invoice 12/18/2025 12.18.2025 - 7900044728078274 - TH PO 1,270.51 0.00
01.12.62003 POSTAGE 211.79 ACCOUNT - DESCRIPTION - DATE
01.18.62003 POSTAGE 211.79 ACCOUNT - DESCRIPTION - DATE
01.19.62200 DEPARTMENTAL SUPPLIE 211.56 ACCOUNT - DESCRIPTION - DATE
01.41.62003 POSTAGE 211.79 ACCOUNT - DESCRIPTION - DATE
01.71.62003 POSTAGE 211.79 ACCOUNT - DESCRIPTION - DATE
01.82.62003 POSTAGE 211.79 ACCOUNT - DESCRIPTION - DATE 146
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Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number 03639 Quadient Leasing USA, Inc. 01/08/2026 101090 Regular 0.00 576.62 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount Q2140564 Invoice 12/18/2025 12.18.2025 - POSTAGE METER 01.11.2026 576.62 0.00
01.12.62003 POSTAGE 115.32 12.18.2025 - POSTAGE METER 0
01.18.62003 POSTAGE 115.32 12.18.2025 - POSTAGE METER 0
01.41.62003 POSTAGE 115.32 12.18.2025 - POSTAGE METER 0
01.71.62003 POSTAGE 115.34 12.18.2025 - POSTAGE METER 0
01.82.62003 POSTAGE 115.32 12.18.2025 - POSTAGE METER 0 01497 Quadient, Inc. 01/08/2026 101091 Regular 0.00 301.42 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 17887098 Invoice 12/19/2025 12.19.2025 IX5-7 SERIES HI CAP INK 301.42 0.00
01.12.62003 POSTAGE 60.28 12.19.2025 IX5-7 SERIES HI CAP
01.18.62003 POSTAGE 60.28 12.19.2025 IX5-7 SERIES HI CAP
01.41.62003 POSTAGE 60.28 12.19.2025 IX5-7 SERIES HI CAP
01.71.62003 POSTAGE 60.30 12.19.2025 IX5-7 SERIES HI CAP
01.82.62003 POSTAGE 60.28 12.19.2025 IX5-7 SERIES HI CAP 00339 Redwood Security Systems 01/08/2026 101092 Regular 0.00 825.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 4178822 Invoice 01/01/2026 01.01.2026 - FIRE MONITORING 01.01.20 825.00 0.00
34.41.61506 BLDG. MAINT-OTHER 825.00 01.01.2026 - FIRE MONITORING 00181 Ross Valley Fire Department 01/08/2026 101093 Regular 0.00 28,090.33 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount #SA 12242025 Invoice 12/24/2025 12.24.2025 - FIRE FUEL REDUCTION SA 28,090.33 0.00
35.41.61150 OUTSIDE SERVICES-OTHE 28,090.33 12.24.2025 - FIRE FUEL REDUCTI 04111 San Anselmo Property TIC 01/08/2026 101094 Regular 0.00 1,350.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount INV0016009 Invoice 01/07/2026 AB2022-0013 - Duplicate Payment 1,350.00 0.00
01.00.20304 CONCRETE CONTRACT 1,350.00 AB2022-0013 - Duplicate Payme 03696 Sequoia Ecological Consulting, Inc. 01/08/2026 101095 Regular 0.00 1,986.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 2025701 Invoice 12/23/2025 12.23.2025 - BOTANICAL SURVEY 1,986.00 0.00
35.41.61150 OUTSIDE SERVICES-OTHE 1,986.00 12.23.2025 - BOTANICAL SURVE 03207 Toni Christine DeFrancis 01/08/2026 101096 Regular 0.00 180.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 2025-TC129 Invoice 12/18/2025 12.18.2025 - TOWN COUNCIL MEETING T 180.00 0.00
01.12.61150 OUTSIDE SERVICES-OTHE 180.00 12.18.2025 - TOWN COUNCIL M 00522 United Site Services of California Inc 01/08/2026 101097 Regular 0.00 184.30 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount INV-5791433 Invoice 12/12/2025 ADA RESTROOMS - DEC 2025 - BREAKFAS 184.30 0.00
60.14.62926 BREAKFAST WITH SANTA 184.30 ADA RESTROOMS - DEC 2025 - B 00384 Van Midde & Son Concrete 01/08/2026 101098 Regular 0.00 11,500.00 147
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Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 15868 Invoice 12/23/2025 12.23.2025 - 20 IDALIA, 30 VALLEY RD 11,500.00 0.00
19.41.63113 UNPROGRAMMED DRAIN 11,500.00 12.23.2025 - 20 IDALIA, 30 VALL 03546 Folger Graphics, Inc 01/13/2026 101099 Regular 0.00 7,626.97 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 145500 Invoice 11/06/2025 RECREATION GUIDE - WINTER 2025 7,626.97 0.00
21.65.62004 PROGRAM BROCHURE & 7,626.97 RECREATION GUIDE - WINTER 2 02581 CSG Consultants 01/15/2026 101100 Regular 0.00 12,351.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount B251526 Invoice 01/15/2026 Building Plan Review Services 12,351.00 0.00
01.19.61157 PLAN CHECKING 12,351.00 Building Plan Review Services 02278 Gardeners' Guild 01/15/2026 101101 Regular 0.00 2,333.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 123004 Invoice 01/15/2026 TH, Magnolia Lot, ImaginaƟon Park, - Oct 2,333.00 0.00
01.81.61104 OUTSIDE SERVICES-GROU 1,166.50 TH, Magnolia Lot, ImaginaƟon P
14.81.61150 OUTSIDE SERVICES-OTHE 1,166.50 TH, Magnolia Lot, ImaginaƟon P 04038 Pacific States Petroleum, Inc. 01/15/2026 101102 Regular 0.00 3,297.18 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 2683415-IN Invoice 01/15/2026 08.12.2025 - UNLEADED 87 370.0 GAL 1,740.33 0.00
01.81.62988 VEHICLE-FUEL/OIL/TIRES 1,740.33 08.12.2025 - UNLEADED 87 370. 2858909-IN Invoice 01/15/2026 09.15.2025 - UNLEADED 87 325.00 GAL 1,556.85 0.00
01.81.62988 VEHICLE-FUEL/OIL/TIRES 1,556.85 09.15.2025 - UNLEADED 87 325. 03052 ZUMAR 01/15/2026 101103 Regular 0.00 393.63
Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 54328 Invoice 01/15/2026 NO OUTLET STREET SIGNS 393.63 0.00
01.42.62909 SUPPLIES-TRAFFIC CONTR 393.63 NO OUTLET STREET SIGNS 00021 Good & Clean Company Inc 01/21/2026 101104 Regular 0.00 24,965.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 76460 Invoice 12/01/2025 CLEANING SERVICES - GENERAL - NOV 20 10,617.50 0.00
31.41.61501 BLDG. MAINT-JANITORIAL 2,825.00 CLEANING SERVICES - GENERAL
34.41.61501 BLDG. MAINT-JANITORIAL 1,775.00 CLEANING SERVICES - GENERAL
41.41.61501 BLDG. MAINT-JANITORIAL 6,017.50 CLEANING SERVICES - GENERAL 76461 Invoice 12/01/2025 CLEANING SERVICES - LOWER TH - NOV 2 1,320.00 0.00
41.41.61150 OUTSIDE SERVICES-OTHE 1,320.00 CLEANING SERVICES - LOWER T 76513 Invoice 01/02/2026 CLEANING SERVICES - GENERAL - DEC 202 11,707.50 0.00
31.41.61501 BLDG. MAINT-JANITORIAL 3,440.00 CLEANING SERVICES - GENERAL
34.41.61501 BLDG. MAINT-JANITORIAL 1,775.00 CLEANING SERVICES - GENERAL
41.41.61501 BLDG. MAINT-JANITORIAL 6,017.50 CLEANING SERVICES - GENERAL
60.14.62903 LIVE ON THE AVENUE 475.00 CLEANING SERVICES - GENERAL 76514 Invoice 01/02/2026 CLEANING SERVICES - LOWER TH - DEC 20 1,320.00 0.00
41.41.61150 OUTSIDE SERVICES-OTHE 1,320.00 CLEANING SERVICES - LOWER T 02920 Amazon Business 01/22/2026 101105 Regular 0.00 3,025.96 148
Check Report Date Range: 01/01/2026 - 01/31/2026
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Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 11FN-4VRG-DFW Invoice 01/06/2026 REC - JONES - DEPT SUPPLIES 38.40 0.00
21.65.62200 DEPARTMENTAL SUPPLIE 38.40 REC - JONES - DEPT SUPPLIES 136L-H6RT-JCV1 Invoice 01/13/2026 REC - HILLARD - ROBSON 204.65 0.00
21.63.61187 ROBSON AFTER SCHOOL 204.65 REC - HILLARD - ROBSON 177T-X7LH-97HQ Invoice 01/18/2026 LIB - KENTON - ADULT BOOKS 18.03 0.00
01.71.62301 ADULT BOOKS 18.03 LIB - KENTON - ADULT BOOKS 17D6-G7C9-FTLX Invoice 01/07/2026 REC - HILLARD - SPECIAL EVENT - TREE LIG 162.30 0.00
21.64.61185 SPECIAL EVENT EXPENSE 162.30 REC - HILLARD - SPECIAL EVENT 17RC-1CV1-7Q4 Invoice 01/13/2026 LIB - KENTON - ADULT BOOKS 18.03 0.00
01.71.62301 ADULT BOOKS 18.03 LIB - KENTON - ADULT BOOKS 17YK-M3T1-DTC Invoice 01/06/2026 REC - LIN - DEPT SUPPLIES 20.57 0.00
21.65.62200 DEPARTMENTAL SUPPLIE 20.57 REC - LIN - DEPT SUPPLIES 17YK-M3T1-DWX Invoice 01/06/2026 REC - LIN - OLDER ADULT PROGRAMMING 16.43 0.00
21.64.61200 OLDER ADUILT PROGRAM 16.43 REC - LIN - OLDER ADULT PROGR 17YL-N9N7-CD97 Invoice 01/02/2026 LIB - KENTON - DEPT SUPPLIES 27.30 0.00
01.71.62200 DEPARTMENTAL SUPPLIE 27.30 LIB - KENTON - DEPT SUPPLIES 1CNW-VF7W-D7P Invoice 01/06/2026 REC - LIN - OLDER ADULT PROGRAMMING 49.78 0.00
21.64.61200 OLDER ADUILT PROGRAM 49.78 REC - LIN - OLDER ADULT PROGR 1FQ9-CV7N-K6P7 Invoice 01/07/2026 LIB - KENTON - DEPT SUPPLIES 26.98 0.00
01.71.62200 DEPARTMENTAL SUPPLIE 26.98 LIB - KENTON - DEPT SUPPLIES 1G1Q-XKNQ-G71 Invoice 01/13/2026 ADMIN - CLIFFORD - OFFICE SUPPLIES 8.29 0.00
01.12.62000 OFFICE SUPPLIES 8.29 ADMIN - CLIFFORD - OFFICE SUP 1GRJ-VCM4-FYLN Invoice 01/13/2026 ADMIN - CLIFFORD - OFFICE SUPPLIES 58.96 0.00
01.12.62000 OFFICE SUPPLIES 58.96 ADMIN - CLIFFORD - OFFICE SUP 1H7C-MXYJ-6V73 Invoice 01/13/2026 REC - HILLARD - TODDLER ENRICHMENT 345.00 0.00
21.63.62978 TODDLER ENRICHMENT S 345.00 REC - HILLARD - TODDLER ENRIC 1J1M-XFRK-NTVX Invoice 01/12/2026 REC - HILLARD - TODDLER ENRICHMENT 414.86 0.00
21.63.62978 TODDLER ENRICHMENT S 414.86 REC - HILLARD - TODDLER ENRIC 1J97-KVWV-VJQV Invoice 01/17/2026 REC - HILLARD - ROBSON 350.92 0.00
21.63.61187 ROBSON AFTER SCHOOL 350.92 REC - HILLARD - ROBSON 1JPK-41QQ-WNJ1 Invoice 01/18/2026 LIB - KENTON - ADULT BOOKS 53.49 0.00
01.71.62301 ADULT BOOKS 53.49 LIB - KENTON - ADULT BOOKS 1KKX-PGFF-Q9QP Invoice 01/12/2026 LIB - KENTON - CHILDREN'S BOOKS 16.84 0.00
27.71.62302 CHILDRENS BOOKS 16.84 LIB - KENTON - CHILDREN'S BOO 1MJJ-DVQD-QLM Invoice 01/12/2026 LIB - KENTON - ADULT BOOKS 52.88 0.00
01.71.62301 ADULT BOOKS 52.88 LIB - KENTON - ADULT BOOKS 1MM3-GQ1Y-KRV Invoice 01/12/2026 REC - JONES - PARKSIDE SUPPLIES 37.13 0.00
21.63.62979 PARKSIDE SUPPLIES 37.13 REC - JONES - PARKSIDE SUPPLIE 1MM3-GQ1Y-NVL Invoice 01/12/2026 REC - HILLARD - ROBSON 394.70 0.00
21.63.61187 ROBSON AFTER SCHOOL 394.70 REC - HILLARD - ROBSON 1PHH-YTQ7-F91V Invoice 01/10/2026 LIB - KENTON - ADULT BOOKS 238.96 0.00
01.71.62301 ADULT BOOKS 238.96 LIB - KENTON - ADULT BOOKS 1PLW-TGY3-9TPR Invoice 01/13/2026 LIB - KENTON - ADULT BOOKS 19.23 0.00
01.71.62301 ADULT BOOKS 19.23 LIB - KENTON - ADULT BOOKS 1PP1-7DPC-VDC9 Invoice 01/18/2026 REC - HILLARD - ROBSON 36.58 0.00
21.63.61187 ROBSON AFTER SCHOOL 36.58 REC - HILLARD - ROBSON 1PP1-7DPC-XVN Invoice 01/18/2026 LIB - KENTON - ADULT BOOKS 87.73 0.00
01.71.62301 ADULT BOOKS 87.73 LIB - KENTON - ADULT BOOKS 1QCL-PQMQ-RHJ Invoice 01/17/2026 LIB - KENTON - ADULT BOOKS 54.79 0.00
01.71.62301 ADULT BOOKS 54.79 LIB - KENTON - ADULT BOOKS 149
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Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number 1R66-4KV3-QNLC Invoice 01/12/2026 LIB - KENTON - CHILDREN'S BOOKS 108.52 0.00
27.71.62302 CHILDRENS BOOKS 108.52 LIB - KENTON - CHILDREN'S BOO 1VVJ-3WTP-PQH Invoice 01/12/2026 LIB - KENTON - CHILDREN'S BOOKS 10.64 0.00
27.71.62302 CHILDRENS BOOKS 10.64 LIB - KENTON - CHILDREN'S BOO 1XKW-L93T-C6JH Invoice 12/23/2025 LIB - KENTON - VIDEOS 19.61 0.00
01.71.62307 VIDEOS 19.61 LIB - KENTON - VIDEOS
1XPQ-R6DJ-RCKJ Invoice 01/15/2026 ADMIN - CLIFFORD - OFFICE SUPPLIES 74.26 0.00
01.12.62000 OFFICE SUPPLIES 74.26 ADMIN - CLIFFORD - OFFICE SUP 1XTC-F19D-XMN Invoice 12/20/2025 CDD - BORTIS - OFFICE SUPPLIES 34.28 0.00
01.18.62200 DEPARTMENTAL SUPPLIE 11.43 CDD - BORTIS - OFFICE SUPPLIES
01.19.62200 DEPARTMENTAL SUPPLIE 11.43 CDD - BORTIS - OFFICE SUPPLIES
01.41.62200 DEPARTMENTAL SUPPLIE 11.42 CDD - BORTIS - OFFICE SUPPLIES 1Y4F-LYQN-DT7P Invoice 01/06/2026 REC - LIN - OFFICE SUPPLIES 25.82 0.00
21.65.62000 OFFICE SUPPLIES 25.82 REC - LIN - OFFICE SUPPLIES **Void** 01/22/2026 101106 Regular 0.00 0.00
**Void** 01/22/2026 101107 Regular 0.00 0.00
04112 Angela Hernandez 01/22/2026 101108 Regular 0.00 50,000.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount REF-UG-B2023-0 Invoice 01/12/2026 REFUND - UNDERGROUNDING - 825 SAN 50,000.00 0.00
01.00.20377 Undergrounding Deposit 50,000.00 REFUND - UNDERGROUNDING - 02806 AQUASCAPE POOL SERVICE 01/22/2026 101109 Regular 0.00 209.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 37317 Invoice 12/31/2025 MONTHLY POOL SERVICE - DEC 2025 209.00 0.00
14.81.61150 OUTSIDE SERVICES-OTHE 209.00 MONTHLY POOL SERVICE - DEC 03903 Argo Construction, Inc. 01/22/2026 101110 Regular 0.00 150,116.37 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount G702-FH20-11 Invoice 01/16/2026 FH20 CONSTRUCTION - DEC 2025 - PAYME 150,116.37 0.00
14.32.63100 CONSTRUCTION 119,500.53 FH20 CONSTRUCTION - DEC 202
15.32.63100 CONSTRUCTION 30,615.84 FH20 CONSTRUCTION - DEC 202 00001 AT&T Calnet 01/22/2026 101111 Regular 0.00 229.79 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 000024628358 Invoice 01/10/2026 574 - ALL DEPTS CENTREX - 12.10.25-01.0 73.01 0.00
41.41.61701 UTILITIES 73.01 574 - ALL DEPTS CENTREX - 12.1 000024628362 Invoice 01/10/2026 579 - TRAFFIC LIGHT MODEM - 12.10.25-0 31.88 0.00
01.41.61705 UTILITIES-TELEPHONE 31.88 579 - TRAFFIC LIGHT MODEM - 000024628363 Invoice 01/10/2026 580 - ROBSON HOUSE - 12.10.25-01.09.26 124.90 0.00
34.41.61705 UTILITIES-TELEPHONE 124.90 580 - ROBSON HOUSE - 12.10.2 03921 AXL Brand LLC 01/22/2026 101112 Regular 0.00 2,898.31 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 251026-2-SD BA Invoice 10/19/2025 REISSUE - ADMIN - VOLUNTEER HATS 1,540.80 0.00
01.21.62200 DEPARTMENTAL SUPPLIE 1,540.80 REISSUE - ADMIN - VOLUNTEER 251044-1-SA SOF Invoice 11/10/2025 REISSUE - RECREATION - SOFTBALL SIGNS 1,357.51 0.00
21.61.62965 SOFTBALL SUPPLIES 1,357.51 REISSUE - RECREATION - SOFTB 00061 Bill Jacobson 01/22/2026 101113 Regular 0.00 385.00 150
Check Report Date Range: 01/01/2026 - 01/31/2026
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Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 1666 Invoice 01/20/2026 SANHUB ARCHIVE SERVER - JAN TO MAR 385.00 0.00
01.12.61150 OUTSIDE SERVICES-OTHE 385.00 SANHUB ARCHIVE SERVER - JAN 04110 Bridget Burke 01/22/2026 101114 Regular 0.00 225.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 348302 Invoice 02/01/2026 LIBRARY SPEAKER - AI CLASS - CHATGPT B 225.00 0.00
01.71.61132 OUTSIDE SVCS-PROGRAM 225.00 LIBRARY SPEAKER - AI CLASS - C 01282 Burke, Williams & Sorensen, LLP 01/22/2026 101115 Regular 0.00 2,551.50 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 358052 Invoice 01/09/2026 LEGAL SERVICES DEC 2025 - ROUNDABOU 2,551.50 0.00
01.16.61138 GENERAL COUNSEL LEGA 2,551.50 LEGAL SERVICES DEC 2025 - RO 03850 Catherine Ann Capriola 01/22/2026 101116 Regular 0.00 3,028.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 2024-01 Invoice 01/08/2026 MSLA 2025 - DEC SESSION CO-FACILIATIO 3,028.00 0.00
97.00.62006 INSTRUCTION - MSLA 3,028.00 MSLA 2025 - DEC SESSION CO-F 01534 Christine O'Rourke 01/22/2026 101117 Regular 0.00 14,303.25 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 1019 Invoice 01/12/2026 GENERAL PLAN UPDATE/ENV ANALYSIS - 14,303.25 0.00
01.18.61150 OUTSIDE SERVICES-OTHE 14,303.25 GENERAL PLAN UPDATE/ENV A 03447 Christopher Bock 01/22/2026 101118 Regular 0.00 1,940.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount SI-314 Invoice 01/12/2026 LIBRARY REFRESH - FLOOR SANDING & RE 1,940.00 0.00
41.41.63117 CONSTRUCTION - BUILDI 1,940.00 LIBRARY REFRESH - FLOOR SAN 00308 CivicPlus 01/22/2026 101119 Regular 0.00 1,445.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 361149 Invoice 01/12/2026 ONLINE CODE HOSTING ANNUAL 2026 1,445.00 0.00
01.12.61150 OUTSIDE SERVICES-OTHE 1,445.00 ONLINE CODE HOSTING ANNUA 02524 Code Source 01/22/2026 101120 Regular 0.00 1,652.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 11975 Invoice 09/11/2025 RECHECK REVIEW - 77 ANGELA AVE 600.00 0.00
01.19.61157 PLAN CHECKING 600.00 RECHECK REVIEW - 77 ANGELA 11986 Invoice 10/06/2025 PLAN REVISIONS - 1337 SAN ANSELMO A 798.00 0.00
01.19.61157 PLAN CHECKING 798.00 PLAN REVISIONS - 1337 SAN AN 12005 Invoice 11/06/2025 PLAN REVISIONS - 250 RED HILL AVE 254.00 0.00
01.19.61157 PLAN CHECKING 254.00 PLAN REVISIONS - 250 RED HILL 01042 Marin County Tax Collector 01/22/2026 101121 Regular 0.00 1,348.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount IN0363221 Invoice 11/21/2025 HAZMAT BUSINESS PLAN/WASTE GENERA 1,348.00 0.00
01.42.61150 OUTSIDE SERVICES-OTHE 1,348.00 HAZMAT BUSINESS PLAN/WAST 04103 CWS CONSTRUCTION GROUP, INC 01/22/2026 101122 Regular 0.00 245,241.60 151
Check Report Date Range: 01/01/2026 - 01/31/2026
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Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 12222025-2 Invoice 12/22/2025 LIBRARY ROOF/HVAC/INTERIOR REFRESH 245,241.60 0.00
41.41.63117 CONSTRUCTION - BUILDI 245,241.60 LIBRARY ROOF/HVAC/INTERIOR 03853 Dana V. Beck 01/22/2026 101123 Regular 0.00 7,200.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount RVFH INVOICE 24 Invoice 12/05/2025 FH20 ONSITE PROJECT MGMT THRU 12.0 4,500.00 0.00
15.32.63100 CONSTRUCTION 4,500.00 FH20 ONSITE PROJECT MGMT T TSA-LIB-INVOICE Invoice 11/28/2025 LIB - CONSTRUCTION INSPTCN/MGMT TH 2,700.00 0.00
41.41.63117 CONSTRUCTION - BUILDI 2,700.00 LIB - CONSTRUCTION INSPTCN/ 00533 Davis Sign Company 01/22/2026 101124 Regular 0.00 465.74 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 40972 Invoice 01/21/2026 PARKING SIGNS UPDATED TIME STICKERS 465.74 0.00
13.42.62200 DEPARTMENTAL SUPPLIE 465.74 PARKING SIGNS UPDATED TIME 01320 DC Electric Group Inc 01/22/2026 101125 Regular 0.00 68,000.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 478834 Invoice 01/15/2026 TS CONTROLLER UPGRADES - SFD/RED HI 68,000.00 0.00
19.41.63123 CAPITAL OUTLAY - SIGNAL 68,000.00 TS CONTROLLER UPGRADES - SF 01689 Department of Conservation 01/22/2026 101126 Regular 0.00 437.04 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 2025 Q4 Invoice 01/20/2026 CY2025 Q4 - STRONG MOTION INSTRUME 437.04 0.00
01.00.20302 BUILDING: STATE SEISMIC 460.04 CY2025 Q4 - STRONG MOTION I
01.00.20302 BUILDING: STATE SEISMIC -23.00 LESS 5% GOV'T RETAINER 00080 Department of Justice 01/22/2026 101127 Regular 0.00 74.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 016296 Invoice 01/06/2026 REC - LIVESCANS - DEC 2025 74.00 0.00
21.63.61179 PARKSIDE SERVICES 74.00 REC - LIVESCANS - DEC 2025 02943 Earthwise Energy Solutions 01/22/2026 101128 Regular 0.00 982.75 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount REF-PF-PV2024-0 Invoice 01/20/2026 REFUND - PERMIT FEES R16638 - 100 ALD 982.75 0.00
01.00.42201 BUILDING: PLAN CHECK 982.75 REFUND - PERMIT FEES R16638 03396 Emily B. Stucky 01/22/2026 101129 Regular 0.00 375.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 1225 Invoice 12/29/2025 SING AND STOMP - DEC 2025 375.00 0.00
01.71.61132 OUTSIDE SVCS-PROGRAM 375.00 SING AND STOMP - DEC 2025 00017 Fairfax Building Supply Co. Inc. 01/22/2026 101130 Regular 0.00 27.45 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 306744 Invoice 01/05/2026 HARDWARE - PIPE CLAMP STEEL 27.45 0.00
01.42.62200 DEPARTMENTAL SUPPLIE 27.45 HARDWARE - PIPE CLAMP STEEL 02278 Gardeners' Guild 01/22/2026 101131 Regular 0.00 6,511.00 152
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Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 123996 Invoice 01/01/2026 MAINTENANCE - SFD MEDIANS - JAN 202 1,200.00 0.00
01.42.61144 Medians 1,200.00 MAINTENANCE - SFD MEDIANS
124032 Invoice 01/01/2026 MAINTENANCE - RED HILL MEDIAN - JAN 2,584.00 0.00
01.42.61144 Medians 2,584.00 MAINTENANCE - RED HILL MEDI 124033 Invoice 01/01/2026 MAINTENANCE - IMAGINATION PARK - JA 2,450.00 0.00
01.81.61104 OUTSIDE SERVICES-GROU 1,225.00 MAINTENANCE - IMAGINATION
14.81.61150 OUTSIDE SERVICES-OTHE 1,225.00 MAINTENANCE - IMAGINATION 124095 Invoice 01/01/2026 MAINTENANCE - ICC - JAN 2025 277.00 0.00
21.65.61507 ICC LANDSCAPING MAINT 277.00 MAINTENANCE - ICC - JAN 2025 03776 GFDS Engineers, Inc. 01/22/2026 101132 Regular 0.00 490.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 25037.00-8 Invoice 01/16/2026 SAN ANSELMO LIBRARY - DEC 2025 490.00 0.00
41.41.63117 CONSTRUCTION - BUILDI 490.00 SAN ANSELMO LIBRARY - DEC 2 03875 Herc Exchange LLC 01/22/2026 101133 Regular 0.00 4,458.75 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 36245037-001 Invoice 01/12/2026 FH20 - FUEL TANK RENTAL 4,458.75 0.00
15.32.63100 CONSTRUCTION 4,458.75 FH20 - FUEL TANK RENTAL 01642 Jamie Ginsberg 01/22/2026 101134 Regular 0.00 3,790.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount REF-RB-B2024-02 Invoice 01/12/2026 REFUND - ROAD BOND R16635 - 35 BERLI 3,790.00 0.00
01.00.20314 ROAD BOND 3,790.00 REFUND - ROAD BOND R16635 - 04113 Jason Wright 01/22/2026 101135 Regular 0.00 3,350.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount REF-RB-B2022-01 Invoice 01/08/2026 REFUND - ROAD BOND R16615 - 430 SCE 3,350.00 0.00
01.00.20314 ROAD BOND 3,350.00 REFUND - ROAD BOND R16615 - 03654 Jeff Diaz Galaviz 01/22/2026 101136 Regular 0.00 21.92 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 20260104 Invoice 01/04/2026 ADULT CULTURE SUPPLIES - MAHJONG SE 21.92 0.00
21.62.62971 ADULT ART & CULTURE S 21.92 ADULT CULTURE SUPPLIES - MA 03090 JEFF ZUBA 01/22/2026 101137 Regular 0.00 439.05
Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount INV0016031 Invoice 01/20/2026 REIMB - CITY MANAGERS CONFERENCE H 439.05 0.00
01.12.61000 TRAINING 439.05 REIMB - CITY MANAGERS CONF
00113 Juan Olsen Sanchez 01/22/2026 101138 Regular 0.00 6,500.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount WINTER 2026-1 Invoice 01/20/2026 GYMNASTICS - WINTER 2026 - PMT 1 OF 6,500.00 0.00
21.61.61167 TUMBLING SERVICES 6,500.00 GYMNASTICS - WINTER 2026 - P 04058 Kristin Moavenian 01/22/2026 101139 Regular 0.00 6,290.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount REF-RB-B2022-05 Invoice 01/20/2026 REFUND - ROAD BOND R16631 - 52 AUSTI 6,290.00 0.00
01.00.20314 ROAD BOND 6,290.00 REFUND - ROAD BOND R16631 - 153
Check Report Date Range: 01/01/2026 - 01/31/2026
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Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number 00691 League of California Cities 01/22/2026 101140 Regular 0.00 7,153.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount INV-45313-F7F2H Invoice 01/01/2026 ANNUAL MEMBERSHIP DUES - 2026 7,153.00 0.00
01.12.61302 DUES 7,153.00 ANNUAL MEMBERSHIP DUES - 2
01057 Linscott Engineering Contractors Inc 01/22/2026 101141 Regular 0.00 42,703.65 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 4546 Invoice 10/29/2025 FH20 - SPRINKLER/WATER LINE INSTALL - 42,703.65 0.00
15.32.63100 CONSTRUCTION 42,703.65 FH20 - SPRINKLER/WATER LINE I 02579 Paul Francis Schaumleffel 01/22/2026 101142 Regular 0.00 3,457.60 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 1787 Invoice 01/03/2026 FORD F250 - IGNITION REPAIR/JOHN DEE 3,457.60 0.00
01.41.61602 VEHICLE MAINTENANCE/ 3,457.60 FORD F250 - IGNITION REPAIR/J 01837 Marin Chinese Cultural Association 01/22/2026 101143 Regular 0.00 200.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount INV0016027 Invoice 01/09/2026 LION DANCE PERFORMANCE 02/21 200.00 0.00
01.71.61132 OUTSIDE SVCS-PROGRAM 200.00 LION DANCE PERFORMANCE 02 00029 Marin IT 01/22/2026 101144 Regular 0.00 25,884.94 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 2025-129794 Invoice 01/06/2026 IT MANAGEMENT SUPPORT - NOV 2025 5,026.67 0.00
42.21.61150 OUTSIDE SERVICES-OTHE 5,026.67 IT MANAGEMENT SUPPORT - N 2025-129933 Invoice 01/06/2026 HOSTED BACKUPS - NOV 2025 1,000.00 0.00
42.21.61150 OUTSIDE SERVICES-OTHE 1,000.00 HOSTED BACKUPS - NOV 2025 2025-129934 Invoice 01/07/2026 AUVIK NETWORK MONITORING ANNUAL 5,400.00 0.00
42.21.61150 OUTSIDE SERVICES-OTHE 5,400.00 AUVIK NETWORK MONITORING 2026-130053 Invoice 01/07/2026 QUARTERLY DUO SUBSCRIPTIONS - SEP T 534.00 0.00
42.21.61150 OUTSIDE SERVICES-OTHE 534.00 QUARTERLY DUO SUBSCRIPTION 2026-130145 Invoice 01/13/2026 MONTHLY MANAGED OFFICE 365 - DEC 2 1,774.95 0.00
42.21.61150 OUTSIDE SERVICES-OTHE 1,774.95 MONTHLY MANAGED OFFICE 36 2026-130182 Invoice 01/16/2026 IT SUPPORT - NOV 2025 7,938.75 0.00
42.21.61150 OUTSIDE SERVICES-OTHE 7,938.75 IT SUPPORT - NOV 2025 2026-130185 Invoice 01/16/2026 KNOWBE4 SUPPORT - DEC 2025 471.25 0.00
42.21.61150 OUTSIDE SERVICES-OTHE 471.25 KNOWBE4 SUPPORT - DEC 2025 2026-130272 Invoice 01/19/2026 1PASSWORD ANNUAL - 2026 3,739.32 0.00
01.21.61150 OUTSIDE SERVICES-OTHE 3,739.32 1PASSWORD ANNUAL - 2026 00142 Marin Municipal Water District 01/22/2026 101145 Regular 0.00 28,784.97 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 135752-0114202 Invoice 01/14/2026 135752 - SUNNY HILLS DR/MEM PK - 11.1 6,984.51 0.00
01.81.61703 UTILITIES-WATER 6,984.51 135752 - SUNNY HILLS DR/MEM 137808-0114202 Invoice 01/14/2026 137808 - 525 SAN ANSELMO AVE - 11.11. 1,688.21 0.00
41.41.61701 UTILITIES 1,688.21 137808 - 525 SAN ANSELMO AV 145943-0114202 Invoice 01/14/2026 145943 - 237 CRESCENT RD - 11.11.25-01. 2,553.03 0.00
32.81.61703 UTILITIES-WATER 1,276.52 145943 - 237 CRESCENT RD - 11.
41.41.61701 UTILITIES 1,276.51 145943 - 237 CRESCENT RD - 11. 146216-0112202 Invoice 01/12/2026 146216 - 237 CRESCENT RD - 11.08.25-01. 2,019.97 0.00
01.81.61703 UTILITIES-WATER 2,019.97 146216 - 237 CRESCENT RD - 11. 165152-0114202 Invoice 01/14/2026 165152 - SAN FRANCISCO BLVD - 11.11.25 1,359.68 0.00 154
Check Report Date Range: 01/01/2026 - 01/31/2026
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Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number
41.41.61701 UTILITIES 1,359.68 165152 - SAN FRANCISCO BLVD 406665-0114202 Invoice 01/14/2026 406665 - SAN FRANCISCO BLVD - 11.11.25 372.62 0.00
41.41.61701 UTILITIES 372.62 406665 - SAN FRANCISCO BLVD 427307-0112202 Invoice 01/12/2026 427307 - 237 CRESCENT RD - 11.08.25-01. 251.01 0.00
34.41.61703 UTILITIES-WATER 251.01 427307 - 237 CRESCENT RD - 11. 495073-0108202 Invoice 01/08/2026 495073 - CENTER/FORREST - 11.05.25-01. 91.57 0.00
01.81.61703 UTILITIES-WATER 91.57 495073 - CENTER/FORREST - 11. 535495-0114202 Invoice 01/14/2026 535495 - MAGNOLIA AVE - 11.11.25-01.0 225.37 0.00
41.41.61701 UTILITIES 225.37 535495 - MAGNOLIA AVE - 11.1 545622-0114202 Invoice 01/14/2026 545622 - 535 SAN ANSELMO AVE - 11.11. 179.26 0.00
14.81.61150 OUTSIDE SERVICES-OTHE 179.26 545622 - 535 SAN ANSELMO AV 545623-0114202 Invoice 01/14/2026 545623 - 525 SAN ANSELMO AVE - 11.11. 179.26 0.00
14.81.61150 OUTSIDE SERVICES-OTHE 179.26 545623 - 525 SAN ANSELMO AV 545624-0114202 Invoice 01/14/2026 545624 - 535 SAN ANSELMO AVE - 11.11. 179.26 0.00
14.81.61150 OUTSIDE SERVICES-OTHE 179.26 545624 - 535 SAN ANSELMO AV 547939-0114202 Invoice 01/14/2026 547939 - 634 SAN ANSELMO AVE - 11.11. 179.26 0.00
41.41.61701 UTILITIES 179.26 547939 - 634 SAN ANSELMO AV 549761-0114202 Invoice 01/14/2026 549761 - RED HILL/SEQUOIA - 11.11.25-0 4,147.82 0.00
41.41.61701 UTILITIES 4,147.82 549761 - RED HILL/SEQUOIA - 1 700119-0114202 Invoice 01/14/2026 700119 - MULTIPLE - 11.11.25-01.09.26 5,874.15 0.00
41.41.61701 UTILITIES 5,874.15 700119 - MULTIPLE - 11.11.25-0 700120-0114202 Invoice 01/14/2026 700120 - MULTIPLE - 11.11.25-01.09.26 2,499.99 0.00
41.41.61701 UTILITIES 2,499.99 700120 - MULTIPLE - 11.11.25-0 **Void** 01/22/2026 101146 Regular 0.00 0.00
01036 Matrix HG Inc 01/22/2026 101147 Regular 0.00 1,408.97 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 191496 Invoice 12/29/2025 MEMORIAL PARK - CHANGE LOW WATER 891.05 0.00
31.41.61506 BLDG. MAINT-OTHER 891.05 MEMORIAL PARK - CHANGE LO 191564 Invoice 12/30/2025 MEMORIAL PARK - PUMP NOISE REPAIR 517.92 0.00
31.41.61506 BLDG. MAINT-OTHER 517.92 MEMORIAL PARK - PUMP NOISE 01346 Nerviani Paving Inc 01/22/2026 101148 Regular 0.00 3,950.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 7805 Invoice 12/19/2025 CREEKSIDE PARK - CURB GRINDING/PAVIN 3,950.00 0.00
19.41.63113 UNPROGRAMMED DRAIN 3,950.00 CREEKSIDE PARK - CURB GRINDI 03519 O'Neil Custom Bags 01/22/2026 101149 Regular 0.00 4,504.65 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 26001 Invoice 01/07/2026 STAFF APPAREL - DPW/CDD 4,504.65 0.00
01.19.62200 DEPARTMENTAL SUPPLIE 810.84 STAFF APPAREL - DPW/CDD
01.42.62920 WORK CLOTHING 3,693.81 STAFF APPAREL - DPW/CDD 00992 OverDrive Inc. 01/22/2026 101150 Regular 0.00 701.52 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 02883CO260031 Invoice 01/06/2026 EBOOKS/AUDIOBOOKS - DEC 2025 701.52 0.00
27.71.62309 E BOOKS 701.52 EBOOKS/AUDIOBOOKS - DEC 20
00128 Pacific Gas & Electric 01/22/2026 101151 Regular 0.00 369.18 155
Check Report Date Range: 01/01/2026 - 01/31/2026
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Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 722-01052026 Invoice 01/05/2026 722 - MEMORIAL PK EV CHARGING - 11.2 369.18 0.00
13.42.61114 OUTSIDE SRV: PARKING 369.18 722 - MEMORIAL PK EV CHARGI 03884 Pacific Mobile Structures, Inc. 01/22/2026 101152 Regular 0.00 6,209.77 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount INV-00508491 Invoice 02/01/2026 FH20 - TEMP FACILTIES - FEB 2026 6,116.91 0.00
15.32.63100 CONSTRUCTION 6,116.91 FH20 - TEMP FACILTIES - FEB 20 INV-00508492 Invoice 02/01/2026 FH20 - RENTAL CONTAINER - FEB 2026 92.86 0.00
15.32.63100 CONSTRUCTION 92.86 FH20 - RENTAL CONTAINER - FE 02554 Parkmobile LLC 01/22/2026 101153 Regular 0.00 858.80 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount INV-US032-2025- Invoice 11/30/2025 END USER FEES - NOV 2025 858.80 0.00
13.42.61114 OUTSIDE SRV: PARKING 858.80 END USER FEES - NOV 2025 00893 Perfect Timing Personnel Services, Inc. 01/22/2026 101154 Regular 0.00 8,725.78 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 65290 Invoice 10/27/2025 ADMIN SUPPORT - MRVOS - WEEK OF 10. 2,047.76 0.00
01.19.61150 OUTSIDE SERVICES-OTHE 2,047.76 ADMIN SUPPORT - MRVOS - WE 65322 Invoice 11/03/2025 ADMIN SUPPORT - MRVOS - WEEK OF 11. 2,086.88 0.00
01.19.61150 OUTSIDE SERVICES-OTHE 2,086.88 ADMIN SUPPORT - MRVOS - W 65511 Invoice 12/29/2025 ADMIN SUPPORT - MRVOS - WEEK OF 12. 1,252.13 0.00
01.19.61150 OUTSIDE SERVICES-OTHE 1,252.13 ADMIN SUPPORT - MRVOS - W 65533 Invoice 01/05/2026 ADMIN SUPPORT - MRVOS - WEEK OF 01. 1,252.13 0.00
01.19.61150 OUTSIDE SERVICES-OTHE 1,252.13 ADMIN SUPPORT - MRVOS - W 65560 Invoice 01/12/2026 ADMIN SUPPORT - MRVOS - WEEK OF 01. 2,086.88 0.00
01.18.61150 OUTSIDE SERVICES-OTHE 2,086.88 ADMIN SUPPORT - MRVOS - WE 01139 Phillips Seabrook Associates 01/22/2026 101155 Regular 0.00 4,651.25 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 250467 Invoice 12/29/2025 PLAN REVIEWS - 639 SAN ANSELMO AVE 2,331.25 0.00
01.19.61157 PLAN CHECKING 2,331.25 PLAN REVIEWS - 639 SAN ANSEL 250479 Invoice 12/30/2025 PLAN REVIEWS - 191 THE ALAMEDA 2,320.00 0.00
01.19.61157 PLAN CHECKING 2,320.00 PLAN REVIEWS - 191 THE ALAM 00181 Ross Valley Fire Department 01/22/2026 101156 Regular 0.00 23,250.13 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 251231SAQ2 Invoice 01/12/2026 RVFD PAYROLL EXPENSES Q2 12,909.95 0.00
35.41.61150 OUTSIDE SERVICES-OTHE 12,909.95 RVFD PAYROLL EXPENSES Q2 RVFD-FEES-2025- Invoice 01/16/2026 RVFD FEES COLLECTED - DEC 2025 10,340.18 0.00
01.00.20354 DUE TO ROSS VALLEY FIR 10,340.18 RVFD FEES COLLECTED - DEC 20 01303 Ross Valley Sanitary District 01/22/2026 101157 Regular 0.00 9,480.40 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 94 Invoice 11/12/2025 ANNUAL SEWER SERVICE 9,480.40 0.00
41.41.61701 UTILITIES 9,480.40 ANNUAL SEWER SERVICE
01563 SCA 01/22/2026 101158 Regular 0.00 19,430.80
156
Check Report Date Range: 01/01/2026 - 01/31/2026
2/2/2026 3:26:02 PM Page 17 of 21
Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount CA25004865 Invoice 12/31/2025 STREET SWEEPING - DEC 2025 19,430.80 0.00
01.42.61135 STREET SWEEPING 19,430.80 STREET SWEEPING - DEC 2025 02134 Scott Schneider 01/22/2026 101159 Regular 0.00 180.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount INV0016030 Invoice 01/21/2026 REIMB - MPWA PROFESSIONAL ENG LICE 180.00 0.00
01.41.61302 DUES 180.00 REIMB - MPWA PROFESSIONAL
02936 Smith's GTS Inc 01/22/2026 101160 Regular 0.00 659.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 378006 Invoice 12/27/2025 PEST CONTROL - MEMORIAL PARK - DEC 2 350.00 0.00
01.81.61150 OUTSIDE SERVICES-OTHE 350.00 PEST CONTROL - MEMORIAL PA 378098 Invoice 12/28/2025 MISC SERVICE - IMAGINATION PARK - DEC 309.00 0.00
14.81.61150 OUTSIDE SERVICES-OTHE 309.00 MISC SERVICE - IMAGINATION P 02474 T2 SYSTEMS CANADA INC. 01/22/2026 101161 Regular 0.00 238.16 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount IRIS0000155581 Invoice 12/30/2025 DIGITAL IRIS SERVICE - JAN 2026 238.16 0.00
13.41.61150 OUTSIDE SERVICES-OTHE 238.16 DIGITAL IRIS SERVICE - JAN 2026 03207 Toni Christine DeFrancis 01/22/2026 101162 Regular 0.00 160.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 2026-TC113 Invoice 01/20/2026 TRANSCRIPTION - TOWN COUNCIL 01.13. 160.00 0.00
01.12.61150 OUTSIDE SERVICES-OTHE 160.00 TRANSCRIPTION - TOWN COUN 00215 Transbay Lock 01/22/2026 101163 Regular 0.00 49.11 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 95208 Invoice 12/31/2025 MEMORIAL PARK - GATES MASTER PADLO 49.11 0.00
21.65.62200 DEPARTMENTAL SUPPLIE 49.11 MEMORIAL PARK - GATES MAST 03454 Willdan Engineering 01/22/2026 101164 Regular 0.00 270.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 002-36871 Invoice 12/18/2025 BLDG/SAFETY PLAN CHECKS - NOV 2025 270.00 0.00
01.19.61157 PLAN CHECKING 270.00 BLDG/SAFETY PLAN CHECKS - N 01662 CalPERS 01/10/2026 DFT06588 Bank Draft 0.00 7,043.75 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount INV0015970 Invoice 01/10/2026 January 2026 TSA CalPERS Retiree Health 7,043.75 0.00
01.21.60401 RETIREE HEALTH BENEFIT 6,975.00 January 2026 TSA CalPERS ReƟr
01.21.60401 RETIREE HEALTH BENEFIT 54.39 January 2026 TSA CalPERS ReƟr
01.21.60401 RETIREE HEALTH BENEFIT 14.36 January 2026 TSA CalPERS ReƟr 01662 CalPERS 01/10/2026 DFT06588 Bank Draft 0.00 -7,043.75 00391 Verizon Wireless 01/01/2026 DFT06589 Bank Draft 0.00 759.04 157
Check Report Date Range: 01/01/2026 - 01/31/2026
2/2/2026 3:26:02 PM Page 18 of 21
Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 6130880433 Invoice 01/01/2026 12.12.2025 - WIRELESS 11.13.2025-12.12. 759.04 0.00
01.12.61705 UTILITIES-TELEPHONE 78.41 12.12.2025 - WIRELESS 11.13.20
01.41.61705 UTILITIES-TELEPHONE 467.12 12.12.2025 - WIRELESS 11.13.20
01.42.61705 UTILITIES-TELEPHONE 96.76 12.12.2025 - WIRELESS 11.13.20
01.81.62206 Snack Shack 40.01 12.12.2025 - WIRELESS 11.13.20
21.63.61179 PARKSIDE SERVICES 38.37 12.12.2025 - WIRELESS 11.13.20
21.63.61187 ROBSON AFTER SCHOOL 38.37 12.12.2025 - WIRELESS 11.13.20 00362 Town of San Anselmo 01/06/2026 DFT06619 Bank Draft 0.00 325,748.77 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount INV0016003 Invoice 01/06/2026 1-15-2026 - TSA To Fund Payroll 325,748.77 0.00
01.00.20299 PAYROLL PAYABLE 244,180.38 1-15-2026 - TSA To Fund Payroll
01.00.20299 PAYROLL PAYABLE 3,521.88 1-15-2026 - TSA To Fund Payroll
01.00.20299 PAYROLL PAYABLE 469.70 1-15-2026 - TSA To Fund Payroll
01.00.20299 PAYROLL PAYABLE -951.21 1-15-2026 - TSA To Fund Payroll
13.00.20299 PAYROLL PAYABLE 740.97 1-15-2026 - TSA To Fund Payroll
13.00.20299 PAYROLL PAYABLE -1.42 1-15-2026 - TSA To Fund Payroll
15.00.20299 PAYROLL PAYABLE 12,131.36 1-15-2026 - TSA To Fund Payroll
19.00.20299 PAYROLL PAYABLE 14,258.38 1-15-2026 - TSA To Fund Payroll
21.00.20299 PAYROLL PAYABLE 47,462.58 1-15-2026 - TSA To Fund Payroll
27.00.20299 PAYROLL PAYABLE 2,063.19 1-15-2026 - TSA To Fund Payroll
31.00.20299 PAYROLL PAYABLE 385.70 1-15-2026 - TSA To Fund Payroll
34.00.20299 PAYROLL PAYABLE 385.70 1-15-2026 - TSA To Fund Payroll
41.00.20299 PAYROLL PAYABLE 385.76 1-15-2026 - TSA To Fund Payroll
42.00.20299 PAYROLL PAYABLE 715.80 1-15-2026 - TSA To Fund Payroll 03303 U.S. Bank Corporate Trust 01/23/2026 DFT06623 Bank Draft 0.00 83,976.09 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 3085013 Invoice 01/23/2026 Pension ObligaƟon Bonds 2021, February 83,976.09 0.00
01.40.64100 DEBT SERVICE: INTEREST 83,976.09 Pension ObligaƟon Bonds 2021, 00351 The Bank of New York Mellon Trust Company, N 01/26/2026 DFT06624 Bank Draft 0.00 11,400.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount CTU2005068 Invoice 01/26/2026 2020 General Obligaton Bonds, February I 11,400.00 0.00
28.40.64100 DEBT SERVICE: INTEREST 11,400.00 2020 General Obligaton Bonds, 00181 Ross Valley Fire Department 01/15/2026 DFT06625 Bank Draft 0.00 515,037.10 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount INV0016010 Invoice 01/15/2026 RVFD January Member Contributions 515,037.10 0.00
01.32.61139 RVFS CONTRACT 491,482.68 RVFD January Member Contribu
15.32.61150 OUTSIDE SERVICES-OTHE 23,554.42 RVFD January Member Contribu 01102 Central Marin Police Authority 01/02/2026 DFT06626 Bank Draft 0.00 492,186.58 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount INV0016011 Invoice 01/07/2026 CMPA January Member Contributions 492,186.58 0.00
01.30.61199 POLICE SERVICES CONTR 484,557.91 CMPA January Member Contrib
13.30.61199 POLICE SERVICES CONTR 7,628.67 CMPA January Member Contrib 00072 Comcast 01/14/2026 DFT06631 Bank Draft 0.00 182.44 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 758-12192025 Invoice 01/14/2026 758 - TH INTERNET - 12.24.2025-01.23.20 182.44 0.00
41.41.61701 UTILITIES 182.44 758 - TH INTERNET - 12.24.2025 158
Check Report Date Range: 01/01/2026 - 01/31/2026
2/2/2026 3:26:02 PM Page 19 of 21
Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number 01281 Payroll Resource Group 01/15/2026 DFT06641 Bank Draft 0.00 330.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 19141 Invoice 01/15/2026 S125 ADMIN/ANNUAL PLAN & TESTING - 330.00 0.00
01.12.61107 OUTSIDE SVCS-ACCOUNTI 330.00 S125 ADMIN/ANNUAL PLAN & T 00128 Pacific Gas & Electric 01/12/2026 DFT06655 Bank Draft 0.00 205.93 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 717-01062026 Invoice 01/06/2026 717 - CORPYARD UTILITIES - 12.04.2025-0 205.93 0.00
41.41.61701 UTILITIES 205.93 717 - CORPYARD UTILITIES - 12. 00128 Pacific Gas & Electric 01/13/2026 DFT06656 Bank Draft 0.00 911.59 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 355-01092026 Invoice 01/09/2026 355 - CORPYARD UTILITIES - 12.04.25-01.0 911.59 0.00
41.41.61701 UTILITIES 911.59 355 - CORPYARD UTILITIES - 12. 03344 CSG Forte Payments Inc. 01/10/2026 DFT06658 Bank Draft 0.00 1,267.92 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 0014926759 Invoice 12/31/2025 REC - CREDIT CARD PROCESSING - DEC 20 1,267.92 0.00
21.65.61177 PROCESSING FEES 1,267.92 REC - CREDIT CARD PROCESSING 03344 CSG Forte Payments Inc. 01/10/2026 DFT06659 Bank Draft 0.00 2,749.59 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 0014927081 Invoice 12/31/2025 REC - CREDIT CARD PROCESSING - DEC 20 2,749.59 0.00
21.65.61177 PROCESSING FEES 2,749.59 REC - CREDIT CARD PROCESSING 00072 Comcast 01/14/2026 DFT06660 Bank Draft 0.00 182.44 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 758-01192026 Invoice 01/19/2026 758 - TH INTERNET - 01.24.26-01.23.26 182.44 0.00
41.41.61701 UTILITIES 182.44 758 - TH INTERNET - 01.24.26-0 00072 Comcast 01/04/2026 DFT06661 Bank Draft 0.00 235.39 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 426-01092026 Invoice 01/09/2026 426 - CREEK CAMERA - 01.24.26-02.23.26 235.39 0.00
42.21.61150 OUTSIDE SERVICES-OTHE 235.39 426 - CREEK CAMERA - 01.24.26 00072 Comcast 01/11/2026 DFT06662 Bank Draft 0.00 274.44 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 583-01162026 Invoice 01/16/2026 583 - CORPYARD INTERNET - 01.21.26-02. 274.44 0.00
42.21.61150 OUTSIDE SERVICES-OTHE 274.44 583 - CORPYARD INTERNET - 01. 00362 Town of San Anselmo 01/23/2026 DFT06684 Bank Draft 0.00 257,859.26 159
Check Report Date Range: 01/01/2026 - 01/31/2026
2/2/2026 3:26:02 PM Page 20 of 21
Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount INV0016051 Invoice 01/23/2026 1-31-2026 TSA To Fund Payroll 257,859.26 0.00
01.00.20299 PAYROLL PAYABLE 184,514.95 1-31-2026 TSA To Fund Payroll
01.00.20299 PAYROLL PAYABLE 3,521.88 1-31-2026 TSA To Fund Payroll
01.00.20299 PAYROLL PAYABLE 469.70 1-31-2026 TSA To Fund Payroll
01.00.20299 PAYROLL PAYABLE -951.21 1-31-2026 TSA To Fund Payroll
13.00.20299 PAYROLL PAYABLE 563.37 1-31-2026 TSA To Fund Payroll
13.00.20299 PAYROLL PAYABLE -1.42 1-31-2026 TSA To Fund Payroll
15.00.20299 PAYROLL PAYABLE 9,580.59 1-31-2026 TSA To Fund Payroll
19.00.20299 PAYROLL PAYABLE 11,908.86 1-31-2026 TSA To Fund Payroll
21.00.20299 PAYROLL PAYABLE 39,906.25 1-31-2026 TSA To Fund Payroll
27.00.20299 PAYROLL PAYABLE 7,094.75 1-31-2026 TSA To Fund Payroll
31.00.20299 PAYROLL PAYABLE 221.62 1-31-2026 TSA To Fund Payroll
34.00.20299 PAYROLL PAYABLE 221.62 1-31-2026 TSA To Fund Payroll
41.00.20299 PAYROLL PAYABLE 221.64 1-31-2026 TSA To Fund Payroll
42.00.20299 PAYROLL PAYABLE 586.66 1-31-2026 TSA To Fund Payroll Regular Checks
Manual Checks
Voided Checks
Discount
Payment
Payment Type Count
Bank Code AP Summary
Bank Drafts
EFT's
116
0 9
18 0
0.00 0.00
0.00 0.00
0.00 143 0.00
Payment
1,199,828.93
0.00 -10,781.72
1,693,306.58
0.00 2,882,353.79
Payable
Count
219
0 0
17 0
236
160
Check Report Date Range: 01/01/2026 - 01/31/2026
2/2/2026 3:26:02 PM Page 21 of 21
All Bank Codes Check Summary
Payment Type Discount
Payment
Count Payment
Payable
Count
Regular Checks
Manual Checks
Voided Checks
Bank Drafts
EFT's
116
0 9
18 0
0.00 0.00
0.00 0.00
0.00 143 0.00
1,199,828.93
0.00 -10,781.72
1,693,306.58
0.00 2,882,353.79
219
0 0
17 0
236
Fund Name Amount Period
Fund Summary
99 POOLED CASH - OPERATING 2,882,353.79 1/2026
2,882,353.79
161
Item #: 1.6
STAFF REPORT
TOWN OF SAN ANSELMO Item #: 1.6
MEETING DATE: February 10, 2026
AGENDA TITLE: Review The List of Town Council Committee Assignments and Ratify Councilmember Kullaway’s
Assignments for 2026
FROM: Serge Avila, Town Clerk
RECOMMENDATION: Staff recommends that the Town Council review the list of Council committee assignments and ratify Councilmember Kullaway assignments for 2026 in conformance with the rotation process established by Resolution No. 2025- 4574.
BACKGROUND
Town Councilmembers serve on a variety of boards, commissions and committees, some of which are internal to the Town and some of which are regional (collectively, “committees”). Each year the Council reviews the list of committee appointments and makes new appointments as desired or needed. In 2025, the Council adopted Resolution No. 2025-4574 (attachment 2), establishing a rotation process by which Town Council members can serve on committees.
The rotation process is based on seniority, which is determined by continuous number of years in office. As spelled out in the Resolution, if Town Council members were first elected in the same election or have served for the same period of time, the member with the higher percentage of votes in the most recent election will be designated the senior member for purposes of seniority.
DISCUSSION/ANALYSIS
At its regular meeting on January 27, the Town Council reviewed and made appointments to various boards, committees, and commissions. Councilmember Kullaway was absent from the meeting and therefore could not take part in the selection process. The Town Councilmembers in attendance tentatively assigned Councilmember Kullaway to several committees and directed staff to return with a list of 162
Item #: 1.6
current assignments, including Councilmember Kullaway’s proposed assignments (see Attachment 1).
FISCAL IMPACT
There will be no fiscal impact associated with this action.
CEQA AND CLIMATE ACTION PLAN CONSISTENCY
Appointing Council members to serve on committees is not a “project” under the California Environmental Quality Act, because it does not involve an activity that has the potential to cause a direct or reasonably foreseeable indirect physical change in the environment. (Cal. Pub. Res. Code § 21065).
ATTACHMENTS
Attachment 1- Town Council 2026 Assignments, and proposed Councilmember Kullaway’s assignments, and vacant seats
163
*Meeting Schedule: Meeting dates and times are provided as a general guide and may be subject to change or cancellation. For the most current information, please check with individual committees. **Form 700 (Statement of Economic Interests): Per California State law, some boards and commissions members must file Form 700 to disclose financial interests and potential conflicts of interest that may impact decision-making, ensuring transparency and accountability to help prevent corruption. Filings are required upon appointment, annually, and upon leaving office.
Town of San Anselmo
2026 Town Council Draft Committee Appointments & Vacant Seats Town Committee/Entity Liaisons
# Committee Name Meeting Schedule* Frequency Purpose Appointee Service Duration Appointee Service Duration Alternate Service Duration 1 INFRASTRUCTURE &
FISCAL MONITORING
COMMITTEE (IFMC)
3rd Thursday
6:30 PM
Quarterly -
Jan, Apr,
Sep, Nov
Ensure town finances are open and transparent Walker Jan 2025 Kullaway Jan 2023 Vacant 2 CHAMBER OF COMMERCE 3rd Tuesday
Mornings Monthly
Promote economic growth of the community by connecting
local business, sharing resources, and addressing economic challenges
Schlesinger Jan 2025 N/A N/A N/A N/A
3 ECONOMIC DEVELOPMENT
COMMITTEE (EDC)
2nd Tuesday
8:45 AM Quarterly
Promotes and implements strategies to stimulate economic growth, create jobs, and improve the overall prosperity in San Anselmo
Schlesinger Jan 2025 Kullaway Jan 2023 N/A N/A
4 FLOOD COMMITTEE Typically Wednesday
6:30 PM As needed Ensure flooding issues in San Anselmo are addressed Burdo Feb 2022 Vacant N/A N/A 5 RACIAL EQUITY
COMMITTEE
1st Tuesday
6:30 PM Monthly Address racial equity and social justice issues and ensure Town policies are equitably enforced Vacant Vacant Kullaway Jan 2025 6 REIMAGINE CREEK PARK
COMMUNITY ADVISORY
COMMITTEE
TBD As needed Negotiate reopening of plaza and determine plans for future Burke Jan 2021 Burdo Jan 2021 N/A N/A 7 CLIMATE ACTION
COMMISSION (CAC)
4th Monday
7:00 PM
Quarterly -
Mar, Jun,
Sep, Dec
Support adaptation planning and promote strategies to cope with the impacts of climate change Burdo Jan 2025 Walker Jan 2026 N/A N/A 8 MEMORIAL PARK MASTER
PLAN & REVIEW
COMMITTEE As Needed As Needed
Promotes awareness and provides opportunities for the
community to participate in the review process for Memorial Park through surveys and public meetings. Community
engagement will help determine the desired existing and potential uses of the south side of the park.
Burke Jan 2021 Burdo Jan 2021 N/A N/A
164
*Meeting Schedule: Meeting dates and times are provided as a general guide and may be subject to change or cancellation. For the most current information, please check with individual committees. **Form 700 (Statement of Economic Interests): Per California State law, some boards and commissions members must file Form 700 to disclose financial interests and potential conflicts of interest that may impact decision-making, ensuring transparency and accountability to help prevent corruption. Filings are required upon appointment, annually, and upon leaving office.
County/Regional Committees
# Committee Name Meeting Schedule* Frequency Purpose & Budget Appointee Service Duration Appointee Service Duration Alternate Service Duration 9 ABAG GENERAL ASSEMBLY Friday, June 20
8:00 AM
At least once per
year
Strengthen cooperation and collaboration across local
governments
Budget (FY25-26): $3,810,418 [1]
Walker Jan 2025 N/A N/A Kullaway Feb 2024
10 CDBG UPPER
ROSS VALLEY
Evenings on Zoom
scheduled per poll
Approx. 4 times
annually
Decide on Community Development Block Grant funding
for local projects
Budget (FY25-26): $1,727,332 [2]
Walker Jan 2025 N/A N/A N/A N/A
11 CENTRAL MARIN POLICE
AUTHORITY (CMPA)
POLICE COUNCIL
Form 700 Required**
2nd Thursday
6:00 PM
Quarterly – Feb,
May,
Aug, Nov
Administration and oversight of the CMPA
Budget (FY24-25): $17,256,149 [3] Schlesinger Jan 2025 Burdo Since 2023 Walker Jan 2025 12 GENERAL PLAN ADVISORY
COMMITTEE
2 ND Thursday
4:00 PM Monthly
Advisory body responsible for facilitating, in concert with Town staff, consultants, and the public, the General Plan Update
Burke April 2024 Burdo April 2024 N/A N/A
13 LEAGUE OF CALIFORNIA
CITIES, NORTH BAY TBD Quarterly
Promote cooperative advocacy through exchange of ideas
and information. Focus on Federal and State policy
Budget: Not available
Walker Jan 2026 N/A N/A N/A N/A
14 MCCMC LEGISLATIVE
COMMITTEE
4th Monday
8:00 AM
At least 9 times
annually
Discuss pending federal and state legislation affecting cities and make recommendations on actions to be taken
Budget FY25-26): $13,581 [MCCMC, Total] [5]
Kullaway Feb 2024 N/A N/A Burdo Feb 2024
15 MARIN CLEAN ENERGY
(MCE) AUTHORITY
Form 700 Required**
3rd Thursday
6:30 PM Monthly
Promote an equitable, clean, affordable, and reliable energy economy
Budget (FY25-26): $831,238,000 Operating Revenue [6]
Kullaway Jan 2025 N/A N/A Burdo Jan 2025
16 MARIN EMERGENCY
RADIO AUTHORITY (MERA)
Form 700 Required**
GOVERNING BOARD
4th Wednesday
(Except May:
2nd Wednesday) 3:30 PM
EXECUTIVE BOARD
2nd Wednesday
(Except May:
1st Wednesday)
3:30 PM
GOVERNING
BOARD
Monthly
EXECUTIVE
BOARD
Jan, Mar, May,
Jul, Sep, Nov
Oversight of the operation of the MERA radio system
Budget (FY25-26): $3,069,235 [7] Burke Jan 2026 N/A N/A 1 ST: Condry
2 nd: Donery Feb 2024
17 MARIN WILDFIRE
PREVENTION AUTHORITY
(MWPA)
Form 700 Required**
BOARD OF
DIRECTORS
3rd Thursday
3:00 PM
EXECUTIVE
COMMITTEE
1st Thursday
10:00 AM
Monthly
Coordinate wildfire preparation and adaptation to limit loss of life and property damage, while protecting
environmental diversity
Budget (FY24-25): $21,198,890 [8]
Schlesinger Jan 2025 N/A N/A Burdo Feb 2023
18 REFUSE & RECYCLING
SUBCOMMITTEE As Needed As Needed
Negotiate refuse contract(s) with Marin Sanitary Service and address refuse/recycling issues
Budget: Not available
Burdo Jan 2021 Vacant N/A N/A
19 ROSS VALLEY FIRE
DEPARTMENT (RVFD)
BOARD OF DIRECTORS
Form 700 Required**
2nd Wednesday
6:30 PM Monthly
Oversee the management and operations of Ross Valley
Fire Department
Budget (FY25-26): $15,412,254 [9]
Walker Jan 2026 Burke Jan 2026 Burdo Jan 2026
165
*Meeting Schedule: Meeting dates and times are provided as a general guide and may be subject to change or cancellation. For the most current information, please check with individual committees. **Form 700 (Statement of Economic Interests): Per California State law, some boards and commissions members must file Form 700 to disclose financial interests and potential conflicts of interest that may impact decision-making, ensuring transparency and accountability to help prevent corruption. Filings are required upon appointment, annually, and upon leaving office.
County/Regional Committees
# Committee Name Meeting Schedule* Frequency Purpose & Budget Appointee Service Duration Appointee Service Duration Alternate Service Duration 20 ROSS VALLEY PARAMEDIC
AUTHORITY 1
st Thursday each month Monthly
Joint Powers Authority (JPA) providing paramedic services to residents and visitors of the Ross Valley
Budget (FY25-26): $3,739,467[13]
Burdo Nov 2024 N/A N/A N/A N/A
21 ROSS VALLEY SCHOOL
DISTRICT (RVSD)
BOARD OF TRUSTEES
Wednesdays
7:00 PM
1-2 times per
month
Oversee educational affairs and policies of Ross Valley schools
Budget (FY25-26): $29,774,385 [10]
Burdo
(Liaison) Jan 2025 N/A N/A N/A N/A
22 ROSS VALLEY YELLOW
BUS JOINT EXERCISE
POWERS OF AGREEMENT
(JEPA)
Varied
5:30 PM As Needed
Provide enhanced public oversight and transparency
regarding school-related traffic relief in Ross Valley
through policy guidance and advice to Marin Transit
Budget (FY25-26): $1,692,115 [11]
Schlesinger Jan 2026 N/A N/A Kullaway
Staff: Donery
Jan 2025
Jan 2023
23 SAFE ROUTES TO SCHOOL
(SR2S) TASK FORCE, ROSS
VALLEY
Friday, January 17
10:00 AM Quarterly
Identify safety issues and develop plans to address issues, including infrastructure and enforcement strategies
Budget: Not available
Burke Feb 2024 N/A N/A Schlesinger Jan 2025
24 TRANSPORTATION
AUTHORITY OF MARIN
(TAM) BOARD OF
COMMISSIONERS
Form 700 Required**
4th Thursday
6:00 PM Monthly Address Marin’s transportation needs
Budget (FY25-26): $61,436,043 [12] Schlesinger Jan 2026 N/A N/A Walker Jan 2025
166
*Meeting Schedule: Meeting dates and times are provided as a general guide and may be subject to change or cancellation. For the most current information, please check with individual committees. **Form 700 (Statement of Economic Interests): Per California State law, some boards and commissions members must file Form 700 to disclose financial interests and potential conflicts of interest that may impact decision-making, ensuring transparency and accountability to help prevent corruption. Filings are required upon appointment, annually, and upon leaving office.
ABBREVIATION INDEX
ABAG Association of Bay Area Governments
CAC Climate Action Commission
CDBG Community Development Block Grants
CMPA Central Marin Police Authority
EDC Economic Development Committee
IFMC Central Marin Police Authority
JEPA Joint Exercise Power of Agreements
MERA Marin Emergency Radio Authority
MCCMC Marin County Council of Mayor & Councilmembers
MCE Marin Clean Energy
MWPA Marin Wildfire Prevention Authority
RVFD Ross Valley Fire Department
RVSD Ross Valley School District
SR2S Safe Routes to School
TAM Transportation Authority of Marin
BUDGET SOURCES
[1] Source: https://abag.ca.gov/sites/default/files/documents/2025-07/2025%20ABAG%20Budget%20and%20Work%20Plan_Approved_6-2025d.pdf?cb=5cf2d994 [2] Source: https://assets.marincounty.gov/marincounty-prod/public/2025-12/2026%20Budget%20Book%20-%20Not%20Remediated.pdf [3] Source: https://www.centralmarinpolice.org/DocumentCenter/View/1794/FY-25-26-CMPA-Budget-PDF?bidId= [6] Source: https://mcecleanenergy.org/wp-content/uploads/2025/08/FY-25-26-Approved-Budget.pdf [7] Source: https://cdn.prod.website-files.com/66addb9ed7cc778a70846961/66ae81000df919bf4a48401d_23-24-Operating-Budget_MERAonline.pdf [8] Source: https://cdn.prod.website-files.com/66addb9ed7cc778a70846961/6968115a02dabba0f3611aa5_FY25-26%20MERA%20Approved%20Budget%20and%20Member%20Contributions.pdf [9] Source: https://rossvalleyfire.org/attachments/article/50509/Item%204d%20-%20Attachment%202%20-%20Resolution%2025-09.pdf [10] Source: https://go.boarddocs.com/ca/rova/Board.nsf/files/DHTTUC790996/$file/RVSD%20Budget%202025-26%20BtB%206.25.25.pdf [11] Source: https://marintransit.org/sites/default/files/2025-06/Attachment%20A%20FY2026%20Final%20Budget.pdf [12] Source: https://www.tam.ca.gov/wp-content/uploads/2025/07/FY2025-26-Adopted-Budget_June-2025-FINAL.pdf [13] Source: https://www.rossvalleypa.org/governance/document-library/file/financial/budgets/RVPA%20Resolution%202025-01%20FY25-26%20Budget%20Approved%206.5.25.pdf 167
Item #: 1.7
STAFF REPORT
TOWN OF SAN ANSELMO Item #:1.7
MEETING DATE: February 10, 2026
AGENDA TITLE: Quarterly Treasurer’s Investment Report, December 2025
FROM: Jeff Zuba, Finance & Admin Services Director
RECOMMENDATION: That the Town Council consider approving the Treasurer’s Investment Report for the quarter ending December 31, 2025.
SUMMARY
The Treasurer’s Investment Report is a quarterly itemization of the market value of Town investments. The purpose of this report is to present financial information for review and discussion.
DISCUSSION/ANALYSIS
The attached report itemizes the Town’s investments and states the market value of each investment as of December 31, 2025. The Wells Fargo bank account is the Town’s primary checking account used for the deposit and expenditure of operating funds. The Bank of America checking account is a controlled account used for payroll processing only.
The Town holds three investment accounts: one with Moreton Capital with funds held at U.S. Bank, one with Wells Fargo Securities with funds held at Wells Fargo, and one with RBC Capital Markets held at RBC. The investments held are allowable by the Town’s investment policy.
The Town maintains two Local Agency Investment Fund accounts (LAIF) for the purpose of maximizing interest income on funds not needed for immediate expenditure.
One LAIF account is for the investment of general operating funds. The other is for the remaining series 2003 Measure G bond proceeds, required by law to be maintained in a segregated account.
The Town’s cash balance as of December is $13,886,422, which is $4,118,421 less than the balances at this time last year. The significant decrease is due to the Town’s 168
Item #: 1.7
ongoing projects, General Plan update, Fire Station 20, Resilience Hub, Town Hall Roof & HVAC, Robson House painting, and Isabel Community Center roof.
FISCAL IMPACT
Not applicable
GENERAL PLAN CONSISTENCY
Not applicable
CEQA AND CLIMATE ACTION PLAN CONSISTENCY
The Council’s discussion and approval of this report is not a “project” under the California Environmental Quality Act, because it does not involve an activity which has the potential to cause a direct or reasonably foreseeable indirect physical change in the environment. (Cal. Pub. Res. Code § 21065).
ATTACHMENTS
Attachment #1: Quarterly Treasurer’s Investment Report, December 31, 2025 169
TOWN OF SAN ANSELMO
TREASURER'S INVESTMENT REPORT
MARKET VALUE
MATURITY EFFECTIVE OF AMOUNT ON BOOK VALUE UNREALIZED
INSTITUTION DATE YIELD DEPOSIT GAIN
Wells Fargo Bank Government Advantage Checking None 1.65% - Wells Fargo Bank Government Sweep Account None 3.68% 9,150,489 Bank of America Business Checking Account None 0.49% 68,845 LAIF (Local Agency Investment Fund) State Treasurer's Pool None 3.97% 8,590 Operating Account
LAIF (Local Agency Investment Fund) State Treasurer's Pool None 3.97% 103,490 Measure G Proceeds
Moreton Capital Money Market None 3.66% 25,222
Moreton Capital Municipal Bonds Varies 4.44% 2,375,485
Moreton Capital Cerificate of Deposits Varies 0.00% -
Moreton Capital Treasury/Federal Agency Varies 0.00% -
Wells Fargo Treasury/Federal Agency Varies 0.00% -
Wells Fargo Money Market None 0.00% -
RBC Wealth Management Certificate of Deposits Varies 4.48% 494,168 RBC Wealth Management Treasury/Federal Agency Varies 0.00% - RBC Wealth Management Money Market None 3.37% 1,660,134 Total Investment Portfolio: 13,886,422
I hereby verify that this report is in conformity with the Town of San Anselmo Investment Policy.
John Mahl, Town Treasurer Jeff Zuba, Finance & Administrative Services Director Date for the quarter ending December 31, 2025
January 20, 2026
NOTES
TYPE OF
INVESTMENT
170
Item #: 2.1
STAFF REPORT
TOWN OF SAN ANSELMO Item #: 2.1
MEETING DATE: February 10, 2026
AGENDA TITLE: Permit Improvement Program Phase I Findings and Next Steps
FROM: Heidi Scoble, Community Development Director
RECOMMENDATION: Receive and file the Permit Improvement Program Phase I findings and confirm the Town Council’s interest in proceeding with Phase II of the Permit Improvement Program.
BACKGROUND
In 2025, the Town of San Anselmo partnered with the Marin Builders Association (MBA), in coordination with the Economic Forensics and Analytics, to participate in Phase I of the Permit Improvement Program (PIP). The PIP is a countywide initiative launched by MBA in 2020 to evaluate local permitting processes with the goals of improving customer experience, increasing compliance, and reducing unpermitted construction activity.
Phase I was designed as a structured, data-driven assessment of the Town’s permitting process and customer experience. MBA developed and administered a statistically valid customer satisfaction survey to recent Town permit applicants, including property owners, applicants, and contractors, for permits issued between January 2023 and May 2025, including homeowners and building professionals, to establish a baseline understanding of applicant experiences.
To supplement the survey, MBA conducted one-on-one interviews with homeowners, architects, contractors, real estate agents and other building professionals who had recent experience with the Town’s permitting process. In addition, a minimum of two professionally facilitated, in-person focus groups were held, one with building professionals and one with property owners, to further explore common themes and recurring challenges.
Following completion of the survey, interviews, and focus groups, MBA compiled and analyzed all feedback with the assistance of Dr. Robert Eyler. The resulting Phase I report includes statistical and narrative findings, empirical analysis, and a Net Promoter Score (NPS), and provides a foundation for evaluating potential process improvements and consideration of participation in Phase II of the Permit Improvement Program. 171
Item #: 2.1
DISCUSSION/ANALYSIS
Based on survey results, interviews, and focus group feedback, Phase I findings indicate that while individual staff interactions were often viewed positively, underlying process, communication, and coordination challenges are contributing to inconsistent customer experiences and reduced confidence in the permitting process.
Key findings include:
Customer Satisfaction:
Approximately 57 percent of respondents reported dissatisfaction with their permitting experience. The Town’s Net Promoter Score (NPS) was negative 58.5, indicating significantly more detractors than promoters and a low likelihood that applicants would recommend the Town’s permitting process.
Timeliness and Predictability:
Fewer than half of respondents agreed that the permitting process was timely. Focus group participants cited permit timelines ranging from several months to multiple years, often without clear expectations or predictable milestones. Consistency and Clarity:
Less than 40 percent of respondents felt that information provided by staff was consistent and accurate. Applicants frequently reported receiving conflicting guidance at different stages of review, leading to repeated resubmittals and unanticipated requirements.
Communication and Accessibility:
Communication gaps were a recurring concern. Many applicants reported difficulty reaching staff by phone or email, limited feedback through the online portal, and uncertainty about permit status. In-person counter service was generally viewed more positively but was not seen as a substitute for reliable remote communication. Online Services and Third-Party Review:
Only about one-third of respondents rated online permitting and remote interactions as good or excellent. Third-party plan review and Fire Department review were frequently identified as sources of delay and inconsistency. Fees and Compliance:
Participants expressed concern that permitting costs and delays discourage compliance. Based on conservative estimates, the report suggests that nonpermitted construction activity may represent $418,000 to $524,000 in lost annual permit revenue to the Town.
172
Item #: 2.1
Across surveys and focus groups, recurring themes emerged around consistency, clarity, communication, customer service, and costs, underscoring the need for a more coordinated, transparent, and service-oriented permitting approach.
Next Steps
Phase I findings provide a clear foundation for targeted improvements. Near-term next steps include:
Reviewing Phase I findings with staff leadership to identify priority operational improvements that can be implemented within existing resources. Improving communication practices, including clearer timelines, standardized guidance, and more transparent status updates for applicants. Evaluating opportunities to improve coordination across departments and with external reviewing agencies.
Identifying technology and process enhancements to improve the functionality and usability of the online permitting system.
Using Phase I data as a baseline for measuring progress over time.
Phase II of the Permit Improvement Program
Phase II of the Permit Improvement Program would allow the Town to move from diagnosis to implementation. Phase II typically focuses on developing and prioritizing specific process improvements, piloting operational changes, and establishing performance metrics to track progress.
Phase II participation would support the Town in:
Translating Phase I findings into actionable process and service improvements. Measuring improvements in customer experience, timeliness, and compliance over time.
Strengthening consistency, transparency, and predictability within the permitting process.
Incorporating staff feedback in the process and supporting staff with clearer workflows, expectations, and tools.
Continued participation in the PIP aligns with the Town’s broader goals of improving service delivery, increasing compliance with permitting requirements, and fostering a more transparent and efficient development review process for residents and the building community.
FISCAL IMPACT
On May 9, 2025, the Town entered into a $45,000 contract with the Marin Builders Association to complete Phase I of the Permit Improvement Program. If the Council elects to proceed with Phase II, the additional cost would be $49,500.
GENERAL PLAN CONSISTENCY
173
Item #: 2.1
The Permit Improvement Program Phase I findings and the potential entry into Phase II are consistent with the Town of San Anselmo General Plan goals and policies related to efficient and transparent public services, effective municipal operations, and community engagement. Evaluating and improving the Town’s permitting processes supports the General Plan’s objectives to promote safe development, regulatory clarity, and responsive local government.
CEQA AND CLIMATE ACTION PLAN CONSISTENCY
The Town Council’s consideration of the Permit Improvement Program Phase I report and potential direction to enter Phase II does not constitute a “project” as defined by the California Environmental Quality Act (CEQA). The action involves the evaluation of existing programs and the potential development of administrative or procedural improvements and, therefore, is not subject to CEQA review pursuant to CEQA Guidelines Section 15378.
The Permit Improvement Program Phase I findings and potential entry into Phase II are consistent with the Town of San Anselmo Climate Action goals. Improving the efficiency, clarity, and accessibility of the permitting process supports the implementation of climate-friendly projects, including energy efficiency upgrades, electrification, solar installations, and other sustainability measures. Enhancing permitting processes can reduce barriers to climate-positive development and support the Town’s broader climate action and greenhouse gas reduction objectives.
ATTACHMENT
Attachment 1- Permit Improvement Program Phase I Report Attachment 2- Permit Improvement Program Phase II Proposal 174
Town of San Anselmo
Permit Improvement Program (PIP)
Phase I Report
December 2025
Authored by:
Marin Builders Association and
Economic Forensics and Analytics
175
1 Introduction
In 2020, the Marin Builders Association (MBA), in partnership with multiple cities and the County of Marin, launched the Permit Improvement Program (PIP). MBA’s prior collaborations with jurisdictions including the City of San Rafael, City of Novato, Town of Tiburon, and the County of Marin provided valuable insights into differences in local permitting processes. These learnings helped shape this initial phase (Phase I) of the program for the Town of San Anselmo.
The overarching goal of these partnerships is to reduce illegal and non-permitted construction activity across all Marin County jurisdictions. Survey participants are customers of the permitting department who had applied for permits within the previous twelve months, including both homeowners and building professionals. The PIP gathers data through online surveys, focus groups, one-on-one interviews, all of which provide insight into how Town of San Anselmo staff interact with customers from the customers’ perspective.
In this report, the MBA is partnering with Dr. Robert Eyler, formerly of Marin Economic Forum (MEF), to provide conclusions, recommendations and best-practice examples to help improve the Town of San Anselmo’s permitting process and culture to generate more permitted versus unpermitted construction projects that support economic development in San Anselmo and beyond.
Key Findings
Potential Lost Revenue of $418,000 – $524,000 from Non-Permitted Work Based on conservative estimates from previous MBA work with cities and the County of Marin, the percentage of non-permitted construction countywide in 2024 is estimated to be between 40 to 50 percent.1 The Town of San Anselmo’s total fees collected for permits in fiscal year 2023-24 was approximately $1.047 million.2 Thus, non-permitted work is estimated to represent approximately $418,930 to $523,660 per year of lost revenue to the Town of San Anselmo; in essence, the amount of permit revenue would increase substantially if all estimated, non-permitted work became permitted. As outlined in the report to follow, such changes can lead to more permitted work, safer construction projects, and capturing revenue for the Town of San Anselmo. 1 Based on estimates from building officials and residential resale program data in various cities and for the unincorporated portion of Marin County.
2 See Town of San Anselmo financial data at https://www.sananselmo.gov/ArchiveCenter/ViewFile/Item/6561 176
2 Direct Efforts Yielded Strong Response Rate to Customer Satisfaction Survey The Phase I PIP survey was distributed to permit applicant contacts, a list provided and verified by Town staff of approximately 1,100 recent customers. Marin Builders Association (MBA) provided and distributed the online survey. MBA acted as direct contact for distribution of the survey, including building professionals that are MBA members. Efforts yielded 282 completed, affirmative online surveys (an aggregate 25.6-percent response rate). Because this is an opinion survey based on a finite number of potential customers (not a scientific study), the sample size is sufficient to accurately represent permit-customers’ current sentiment, and was much larger than expected. The figures show there was dispersion among the respondents; the process was random in terms of surveying a subset of residents and building professionals seeking permitting services. Data collection, focus groups and one-on-one interviews with home owners and building professionals for this project were conducted between March – October of 2025.
The survey had four distinct sections:
1. Respondent’s demographics and interactions within the permitting department of the Town of San Anselmo in seeking a permit or solution to a related issue;
2. Information regarding services and the customer experience in specific ways (time, precision, consistency, etc.);
3. Overall satisfaction levels based on a method similar to a Net Promoter Score (NPS) defined below; and
4. Recommendations were also requested, and the Appendix provides verbatim survey responses to questions about process improvements and comparisons to other jurisdictions.
The final question asked in the survey provided data on a “net promoter score” or NPS3. In some ways, this is the most illuminating question in the survey. The NPS is generally defined as the likelihood that a customer or client picked at random would recommend a vendor’s good or service to another person.
In future phases, comparing NPS scores to past surveys drive conclusions on how changes have been recognized by those visiting the Town of San Anselmo permitting department.
The following bullets are general rules to follow with net promoter scores:
• Answers 9 or 10 would most likely recommend the service (Promoters); • Answers 7 or 8 are neutral (Passives); and
• Answers 0 and 6 most likely would not recommend the service (Detractors).
The NPS score for Phase I (2025) was -58.5, or 58.5 percentage points more detractors than promoters.
We will see more detail on this below. Let’s now turn to the data from the survey. 3 Net Promoter Score®, or NPS®, measures customer experience and predicts business growth. This proven metric transformed the business world and now provides the core measurement for customer experience management programs. Respondents are divided into Promoters, Passives, and Detractors. Subtracting the percentage of Detractors from the percentage of Promoters (Passives are Neutral) yields the Net Promoter Score, which can range from a low of -100 (if every customer is a Detractor) to a high of 100 (if every customer is a Promoter). For more visit https://www.netpromoter.com/know/ 177
3 Survey Responses: Respondent Demography
Engagement with Town staff in last 12 months
In the first survey question, participants were asked if they had engaged with the Town of San Anselmo in the
last 12 months seeking a building permit. 85% of the
respondents said they had used the Town of San Anselmo
permitting services. For these respondents, those that
answered “No” to this question did not continue. Of the 426 respondents that responded “Yes”, 282 continued to
complete the survey.
Type of Applicant and Main Interactions with Town of San Anselmo The next question asked respondents to
describe their relationship with projects seeking
a permit with the Town of San Anselmo. Of
those responding, contractors and property
owners were over 77 percent of the responses.
Other responses not listed here were realtors in
all but one case.
Type of Applicant % Respondents
Property Owner 60.0%
Contractor 17.8%
Architect 9.2%
Business Owner 4.4%
Other (please specify) 8.6%
88.7% of Survey Respondents Filed for a Residential Permit Application The survey also asked what type of permit application was pursued by applicants. A residential permit was pursued 88.7 percent of the time for these applicants. Commercial permitting covers all uses beyond residential, including senior-facility units where there are care facilities as part of the services provided on-site. Multi-family units are considered residential. In the next question, the survey asked why permit applicants came to the Town of San Anselmo’s permit counter. Generally, inspections and building plan checks are the reasons for coming to town offices. Building plan checks (both submittal Yes,
85.0%
No,
15.0%
Residential
Permit
Application,
88.7%
Commercial
Permit
Application,
5.8%
Other (please specify), 5.5%
178
4 and over the counter) are a main reason (56.7 percent) for coming to the planning department; inspections are also a common reason (58.5 percent of respondents).
Customer Interaction at Permit Counter Related to:
(282 respondents, each could answer more than one option):
Main Survey Questions
These questions are really about customer service and the conversion of unpermitted work to permitted based on the perceived ease and partnership the building community has (or does not have) with planning departments across Marin County. These questions started with how applicants experienced timeliness, professionalism, and receptive staff when they interacted with the Town of San Anselmo.
A classic concern of builders and property owners is that municipal staff are not concerned about the timing of decisions or their demeanor with applicants. A majority of respondents agreed that Town of San Anselmo was timely and professional; another 9.9 percent was neutral. Results were more mixed for plan submittal and project review.
160
76 36
106
165
36 44
0 20
40 60
80 100
120
140
160
180
179
5 Town of San Anselmo staff was actively engaged in guiding the permit process and timeline for me:
Town of San Anselmo staff was actively engaged in guiding the permit process and timeline for me:
Interaction Type
Response
Building
Plan Check
- Submittal
Building Plan
Check - Over
the Counter
Engineering/
Survey Project
Planning
and Project
Review Inspection
Resolving a
Violation
Strongly Agree 18 14 4 12 21 3
Agree 37 15 7 26 42 6
Neither Agree Nor Disagree 13 5 3 7 19 1
Disagree 37 13 9 29 31 8
Strongly Disagree 52 29 13 32 42 17
Totals 157 76 36 106 155 35
40.4% agreed that Town of San Anselmo Staff followed through in a timely, professional, and friendly manner
The question about timeliness was focused on staff’s active engagement in the permit process. Another concern heard from permit
applicants throughout
Marin County in previous
studies of other
municipalities is
disengagement by staff.
This relates to timeliness
of processes and
expectations of applicants.
Reducing time to a
permitting decision or
action is a consistent
customer concern for
permitting services. See
the additional comments
provided by respondents in the Appendix based on connections to this question.
9.9%
Strongly agree Agree Disagree Strongly
disagree
Neither Agree
Nor Disagree
Not Applicable
0.0%
5.0%
10.0%
15.0%
20.0%
25.0%
30.0%
15.6%
24.8%
Strongly
agree
Agree Disagree Strongly
disagree
Neither
Agree Nor
Disagree
Not
Applicable
0.0%
5.0%
10.0%
15.0%
20.0%
25.0%
30.0%
180
6 Staff followed through in a timely, professional, and friendly manner Building Plan Check –
Submittal
Building Plan Check –
Over the Counter
Engineering/
Survey
Project
Planning and
Project Review Inspection
Resolving a
Violation
Strongly Agree 17 13 4 10 24 6
Agree 32 14 4 25 43 5
Neither Agree Nor
Disagree 15 6 4 8 18 0
Disagree 37 13 9 28 30 7
Strongly Disagree 56 30 15 35 44 17
Totals 157 76 36 106 159 35
37.8 percent agreed that individual staff members served as dedicated points of contact throughout the permit process
Because much of the
application process
has moved online t
maintaining those
online services is
critical for Town of
San Anselmo to make
adjustments as
needed. Responses
were generally very
positive in terms of
using online services. The same lean toward plan submittals and project review as having more concerns or not as strong a center of opinions continues. The distributions across opinions and reasons for seeking permitting were relatively uniform.
Staff members served as dedicated points of contact throughout the permit process:
Response
Building Plan
Check -
Submittal
Building Plan
Check - Over the
Counter
Engineering/Survey
Project
Planning and
Project Review Inspection
Resolving a
Violation
Strongly Agree 18 12 6 8 19 5
Agree 35 22 7 32 43 7
Neither Agree
Nor Disagree 25 5 2 13 23 3
Disagree 37 18 11 26 32 6
Strongly
Disagree 40 16 9 22 31 13
Totals 155 73 35 101 148 34
13.48%
24.47%
19.86% 19.15%
13.83%
9.22%
Strongly
agree
Agree Disagree Strongly
disagree
Neither
Agree Nor
Disagree
Not
Applicable
0.0%
5.0%
10.0%
15.0%
20.0%
25.0%
30.0%
181
7 39.8% of Respondents considered information provided by staff was consistent and accurate:
The next question was about information shared with applicants. The results here suggest that customers generally were not in agreement that staff information was consistent and accurate. Some of that concern could be due to how information is communicated back to customers and connects to other perceptions such as timeliness and a dedicated contact person who knows the project from the start to finish. .
Information provided by staff was consistent and accurate:
Information provided by staff was consistent and accurate:
Building Plan Check –
Submittal
Building Plan Check –
Over the Counter
Engineering/
Survey Project
Planning and
Project Review Inspection
Resolving a
Violation
Strongly
Agree 12 11 4 5 19 3
Agree 44 20 4 29 43 5
Neither
Agree Nor
Disagree 16 3 4 10 14 1
Disagree 42 18 12 31 45 8
Strongly
Disagree 42 23 12 29 34 18
Totals 156 75 36 104 155 35
37.9 percent signaled Permitting Office and Follow-Through worked within expected timeframe Just under 38 percent of respondents suggested the follow-through was timely. However it is difficult to meet all expectations; a good survey question for Phase II may be: “Has follow-through improved since your last interaction?” or “What is your expectation of timeline?”. This can help the Town of San Anselmo’s permitting office communication efforts and help shape expectations. The distribution of agreement and disagreement on follow-through was relatively even across reasons why applicants sought permitting in San Anselmo, as the data shown here suggest.
12.8%
27.0%
Strongly
agree
Agree Disagree Strongly
disagree
Neither
Agree Nor
Disagree
Not
Applicable
0.0%
5.0%
10.0%
15.0%
20.0%
25.0%
30.0%
182
8 The permitting office followed through on the time-frame given to approve the permit The permitting office followed through on the time-frame given to approve the permit Building Plan Check –
Submittal
Building Plan Check –
Over the Counter
Engineering/
Survey Project
Planning and
Project Review Inspection
Resolving a
Violation
Strongly Agree 13 11 3 7 19 4
Agree 30 13 4 24 41 5
Neither Agree Nor
Disagree 12 6 2 5 15 2
Disagree 41 19 9 24 33 6
Strongly Disagree 55 25 16 42 46 17
Totals 151 74 34 102 154 34
34.4 Percent Considered the quality of online service as Good or Excellent Since the inception of the Permit Improvement Program in 2018, the quality of online service at permit departments throughout Marin County has been a focus of best practices. The Town of San Anselmo shows some room for improvement here, as well as setting expectations for clients. One of the largest concerns with E-permitting and online processes is that they are not necessarily quicker and more efficient in terms of turnaround times and communications; 51.5 percent of respondents suggest the process was fair to poor, including those for which are not applicable. For the Town of San Anselmo, it may be worth looking at response times and systems once plans and other requests are received versus desk visits and see if their time efficiencies.
The quality of online service (E-permitting, online portal) was:
13.1%
24.8%
Strongly
agree
Agree Disagree Strongly
disagree
Neither Agree
Nor Disagree
Not Given a
Time-Frame /
Not
Applicable
0.0%
5.0%
10.0%
15.0%
20.0%
25.0%
30.0%
9.9%
24.5% 23.1%
28.4%
Excellent Good Fair Poor Not Applicable
0.0%
5.0%
10.0%
15.0%
20.0%
25.0%
30.0%
183
9 The quality of online service (E-permitting, online portal) was:
Building Plan Check –
Submittal
Building Plan Check –
Over the Counter
Engineering/
Survey Project
Planning and
Project Review Inspection
Resolving a
Violation
Excellent 17 10 2 5 17 2
Good 35 19 7 24 41 5
Fair 46 13 7 29 37 9
Poor 49 26 15 38 46 17
Not
Applicable 12 8 5 10 24 3
Totals 159 76 36 106 165 36
Only 32 percent consider remote interactions as Good or Excellent Related to E-permitting and online services, especially since the pandemic period (2020 to 2022), remote interactions that allow applicants to connect with permitting staff from a job site, home, or a vehicle has become a process expectation for applicants as if it was a face-to-face interaction. This looks to be an area for improvement, where inspections and building plan submittals generally were considered to need more focal change.
The quality and responsiveness of remote interactions was:
The quality and responsiveness of remote interactions (phone calls, email) was:
Building Plan Check –
Submittal
Building Plan Check –
Over the Counter
Engineering/
Survey Project
Planning and
Project Review
Inspection Resolving a
Violation
Excellent 19 10 3 8 20 4
Good 26 14 5 16 31 3
Fair 34 15 8 28 35 7
Poor 70 31 18 46 60 20
Not
Applicable 10 6 2 8 19 2
Totals 159 76 36 106 165 36
12.8%
19.2%
21.3%
35.5%
Excellent Good Fair Poor Not Applicable
0.0%
5.0%
10.0%
15.0%
20.0%
25.0%
30.0%
35.0%
40.0%
184
10 An overall satisfaction rating was asked of the respondents. We will see in a bit that we also asked about “Net Promoter Score”. 57 percent were dissatisfied with their Town of San Anselmo permitting experience.
Overall Rating of Satisfaction:
Overall Rating of Satisfaction:
Building Plan Check –
Submittal
Building Plan Check –
Over the Counter
Engineering/
Survey Project
Planning and
Project Review
Inspection Resolving a
Violation
Extremely
Satisfied 19 14 4 10 28 2
Somewhat
Satisfied 20 10 3 13 32 5
Neither
satisfied nor
dissatisfied 12 3 1 7 13 1
Somewhat
Dissatisfied 44 15 10 31 38 4
Extremely
Dissatisfied 64 34 18 45 54 24
Totals 159 76 36 106 165 36
24.1%
33.0%
Extremely
Satisfied
Somewhat
Satisfied
Neither satisfied
nor dissatisfied
Somewhat
Dissatisfied
Extremely
Dissatisfied
0.0%
5.0%
10.0%
15.0%
20.0%
25.0%
30.0%
35.0%
185
11 If "Yes", was the Town of San Anselmo more or
less accurate, timely, and/or responsive than
other Marin County jurisdictions with which you
have worked?
This question follows the responses above, but
also ties to the net promoter score or NPS below.
The Town of San Anselmo has opportunities to
improve these opinions.
Promoting San Anselmo as a Place to Build using a Town Permit The final survey question asked was a “net promoter score” or NPS. For tracking progress over time and another angle on a summary measure of customer satisfaction, this is perhaps the survey’s most important question. The NPS is generally defined as the likelihood that a customer or client picked at random would recommend a vendor’s good or service to another person. A goal for many organizations that use NPS is to consistently show improvements in score over time. Changes, when working, create positive feedback and “word-of-mouth” advertising for pursuing permitting when doing projects versus engaging in unpermitted projects within San Anselmo.
The following bullets are general rules to follow with net promoter scores:
• Answers 9 or 10 would most likely recommend the service (Promoters); • Answers 7 or 8 are neutral (Passives); and
• Answers 0 and 6 most likely would not recommend the service (Detractors).
The NPS score in Phase I was -58.5, or 58.5 percentage points more detractors than promoters. The figure below shows data across the range of “Detractors” (red) to “Promoters” (black).
Yes
37.1%
No
62.9%
186
12 Net Promoter Score Data Comparisons, Town of San Anselmo How likely are you to share with friends/colleagues that the Town of San Anselmo permit process was a positive experience for you? ("0" being not likely at all, "10" being extremely likely) The dynamics of these numbers are important of how shifts can rearrange the NPS. For example, given the sample size of 282 responses. The large number of “0” responses maybe a function of one or more poor experiences (see Appendix for some of the open-ended responses); of the 282 open-ended responses, 154 (81.9 percent) came from those that gave a 0, 1 or 2 as a NPS response. Further, if all the 5, 6, 7, and 8 respondents became “9” respondents (marginally neutral or neutral to marginal promoters), the NPS would move from -58.5 to -18.4 (+40.1 percentage point change). It is in that middle group the most work can be done, as the 0, 1 and 2 group will be harder to move in the shortterm. From those gains, migrating strong detractors to neutral or closer to neutral is less difficult after making adjustments and augmenting word-of-mouth about process improvements. 0 1 2 3 4 5 6 7 8 9 10
0.0%
5.0%
10.0%
15.0%
20.0%
25.0%
30.0%
35.0%
187
13 5: (FINAL QUESTION – OPTIONAL) I am interested in participating in a 1-hour focus group about my experience. Please include your contact information below (Name, Email, Address, and Phone Number):
This question was used to collect contact information from respondents to recruit potential focus group participants. The question yielded over 35 interested community members and building professionals.
Conclusions
Overall, the survey responses reveal meaningful insights into how residents experience the permitting process and where improvements are most needed. While many individuals acknowledged helpful staff interactions, the broader feedback points to systemic issues that create confusion, inconsistency, and unnecessary frustration for applicants. The findings underscore the importance of clearer public information, more streamlined procedures and continued investment in user-friendly processes. These themes collectively illustrate that the foundation for effective service is already in place, but strategic enhancements can significantly elevate the department’s performance. By using these findings to guide future improvements, the Town can strengthen its permitting process and better meet the needs of its community.
Focus Group Summary
K.A. Woods Construction Industry Consulting
November 5th, 2025
TO: Rick Wells, CEO, Marin Builders Association
FROM: Keith Woods
SUBJECT: Summary of San Anselmo Focus Group Sessions
Thank you for letting me take part as Moderator in the recent contractors and residents focus group sessions held at MBA to gain first-hand insight and input into the Town of San Anselmo’s permitting process.
I believe the best way to report what was’ heard during these sessions is to categorize the participants’ comments into five primary areas, and to include a few quotes that best reflect the groups’ collective sentiments. They might be best summarized as the “Five C’s”:
Consistency
Participants expressed great frustration with the lack of predictability on how long it would take to get their permit. Timeframes as lengthy as 2-5 years were commonly cited. (It’s important to note that In many cases, it was not the Community Development Department that was blamed for delays, difficulties, and inconsistencies in permit approvals – it was problems encountered in dealing with the Fire Department.) 188
14 “I think by the time my newborn is in high school, I’ll probably have my permit.” “We finally hired an Attorney to pound the permit out of them.” “It’s getting increasingly difficult to find a General Contractor willing to work in San Anselmo.”
“Just knowing how long it likely will take to get my permit would eliminate a lot of frustration.”
Clarity
Many contractor participants expressed overall dissatisfaction with the existing permitting process, but they at least understood it. The residents who rarely seek permit issuance found the lack of clear rules and expectations by the CDD to be most frustrating. “They need a better means of tying the whole permitting process together. It’s disjointed.” “If I only knew what they wanted from me, I would be more than happy to comply.” “I don’t think they read plans carefully since they send me irrelevant code requirements.” “Who is the actual decision-maker in the process?” Why does the baton get passed so often?”
Communications
Contractors and homeowners alike all cited poor or irregular communications with staff as a major frustration. While certainly not always the CDD’s fault, it is the participants’ perception.
“I had a tree removal issue and I couldn’t get anyone to respond. I finally just did it.” “It was almost impossible to get feedback as to where my project was in their process.” “Trying to contact someone in the CDD or Fire Department is an enormous waste of time.” “There is miscommunication at all levels and there appears to be no team approach.” Customer Service
Overall, focus group participants were complimentary toward specific CDD staff members, but had concerns about the general absence of an overall customer service atmosphere. The lack of a ‘can-do’ helpful approach by the Fire Department in particular was cited frequently. 189
15 “When I went in, the staff was friendly but didn’t seem to know the procedures or the fees.” “Heidi and Eric have been far better to work with than others in the past.” “I have been threatened by email and insulted verbally. How can they treat a citizen like that?”
“They are generally nice people, but all of them would benefit from some training.” Costs that are equitable
It is not uncommon, and probably predictable, that participants felt that the fee structure associated with securing a permit is excessive. The groups expressed an understanding that cost recovery is necessary, but questioned how these costs and fees are calculated. “Older residents on fixed incomes can’t afford building costs and the existing permitting fees.”
“Resale inspection fees jumped from “$320 to $1,020. Why?” “Staffing has increased, but fees seem beyond the cost of the number of new employees.” “The fees have jumped from 1-2% of a contactor’s job cost to almost 10%.” As a bottom line to this summary report, while there are some elements of the permitting process in the Town of San Anselmo that are in good working order, the participants felt there are significant improvements that need to be made … and as soon as possible! What should be of greatest concern to San Anselmo government leaders is the significant amount of unpermitted work that has apparently become prevalent in the community. Problems related to the “Five C’s” listed above are likely the cause of the unpermitted work, which leads to safety concerns as well as significant losses of fee revenue to the Town.
Opportunities Summary
Below is a list of the most common frustrations from the surveys, focus groups and one-on-one meetings.
Permitting Delays and Frustration
Participants reported permit processes lasting from several months to years, even for small projects.
Root causes include miscommunication, redundant plan checks, lack of coordination, and a culture of risk avoidance.
190
16 Fire Department Bottlenecks
The Fire Department was identified as the largest source of permitting holdups. Excessive sprinkler and hydrant requirements and unchecked authority have caused widespread frustration.
Staffing, Training, and Attitude
Staff quality varies widely. While some employees were praised, others lack training and demonstrate defensive attitudes that prioritize risk avoidance over service.
Excessive Fees and Hidden Costs
Fees have increased significantly, discouraging compliance. Many contractors and homeowners operate without permits due to cost and delays.
Communication Gaps
The online portal lacks transparency and feedback. Applicants often need to call or email repeatedly to learn their project status.
Recommendations
Below are recommendations to consider implementing.
Structural and Process Reform
• Integrate Fire Review into the CDD workflow.
• Implement 'one-stop' plan review.
Customer Service Transformation - Adopt the 'Four C’s + 1' Framework:
• Consistency – predictable timelines.
• Communication – proactive updates.
• Customer Service – problem-solving attitude.
• Costs – transparent, fair fees.
• Clarity – clear checklists and guidance.
Improve Communication and Responsiveness
• Set standard response times for emails and phone calls. • Offer office hours or virtual drop-in hours for quick questions.
Enhance the Online Permitting System
• Upgrade the online portal for live status tracking and publish average processing times. • Rewrite website sections in plain language to eliminate ambiguity and reduce technical jargon. • Add a searchable FAQ that covers the most common small residential projects. • Ensure mobile-friendly formatting, as many residents search on phones. • Streamline the online application process.
191
17 • Allow applicants to track real-time status updates (review stage, outstanding items, estimated timelines).
• Upload templates and sample completed applications so homeowners can model their submissions.
• Enable digital corrections and communication directly through the portal so applicants do not need to email back and forth.
Policy and Incentive Programs
• Create an amnesty program for unpermitted work and earmark revenues for staffing and training improvements.
Cultural and Leadership Change
• Develop internal checklists and decision trees so staff apply requirements consistently across all customers.
• Train staff regularly on code interpretation, customer service, and communication expectations. • Publish all guidelines and exceptions publicly, and commit to following the posted rules unless a justified code-based exception is documented.
• Improve transparency by explaining the why behind requirements rather than simply stating them.
Continued Review and Improvement
• Continue the Permit Improvement Program phases
Closing Phase I Summary
The Town of San Anselmo deserves recognition for taking meaningful steps to improve customer service within the permitting department. These initial efforts demonstrate a commitment to fostering a more responsive and accessible permitting experience for residents, homeowners, and building professionals.
As the Town continues this work, placing equal emphasis on customer needs and staff empowerment will be essential. Strengthening communication, clarifying requirements, modernizing online tools and standardizing internal processes will not only enhance public understanding but also provide staff with the structure and support needed to deliver consistent, high-quality service. By advancing these priorities, the Town can cultivate a permitting process that is transparent, efficient, and consistently positive for the entire community.
192
18 Summary of Appendix Comments
Question 15 — Comparison to Other Jurisdictions
Overall Themes
• San Anselmo widely viewed as less accurate, less timely, and less responsive than other jurisdictions.
• Most commonly cited issues: long delays, poor communication, inconsistent information, unhelpful staff, difficult third-party plan check process. • Some positive comments noted friendliness of certain staff and decent counter service, but these were exceptions.
Negative Themes
• Significant delays in permit reviews, inspections, and responses; some took years. • Communication problems:
o Phone almost never answered; voicemails rarely returned o Emails often ignored or responded to with unrelated or incomplete answers • Inconsistent or incorrect guidance provided by staff, sometimes changing mid-process. • Third-party plan check (outside contractor) heavily criticized for inaccuracy, slowness, and unnecessary comments.
• Unprofessional or rude behavior by former staff.
• Perception of unnecessary bureaucracy, nitpicking, and adversarial attitude toward homeowners.
• Fees and requirements considered excessive, especially compared to neighboring jurisdictions. • Reputation as one of the hardest or worst jurisdictions in Marin/NorCal for permitting. • Resale inspection process consistently described as slow, inaccurate, and burdensome. • Some believe San Anselmo discourages building or improvements, harming property owners.
Moderate / Mixed Feedback
• Some said staff at the front counter are friendly and in-person interactions better than online. • A few noted improvements in communication toward the end of a project. • Some mentioned that Planning staff (not Building) were helpful and responsive.
Positive Outliers
• Individual staff members named as helpful (Ely, some inspectors, Will). 193
19 • A small number said San Anselmo was “about the same” as others. • A few respondents had smooth or typical experiences.
Question 16 — Suggestions for Improving Customer Experience Process & Workflow Improvements
• Hire more staff; increase hours of operation and phone coverage. • Bring plan check in-house; eliminate or reform third-party plan check (e.g. Willdan, CSG). • Streamline the permit process with clearer steps, faster turnaround, and fewer repeated resubmissions.
• Fast-track small/simple permits, including decks, kitchens, baths, and repairs. • Provide a single point of contact for each permit applicant. • Allow pre-submission meetings / plan reviews to prevent weeks of avoidable corrections. • Stop adding new comments late in the process; ensure reviewers coordinate.
Communication & Customer Service
• Return calls/emails promptly; create SLAs (response time standards). • Improve accuracy of information; ensure consistent guidance across staff. • Train staff in customer service, de-escalation, and communication. • Cultural change recommended: shift from “gatekeeping” to “helping.” • Address perception that some staff are rude, adversarial, or obstructive.
Technology & Online System (eTrakit)
• Replace or overhaul eTrakit; make it user-friendly and reliable. • Provide clearer instructions, checklists, and examples for required documents. • Improve tracking so applicants know status, needed items, and next steps. • Add online scheduling for appointments, inspections, and pre-submittals. • Create plain-English documentation and process diagrams.
Policy & Code Issues
• Reduce unnecessary or overly strict local requirements. • Increase flexibility for small projects and like-for-like work. • Consider eliminating resale inspections, as many jurisdictions have done. 194
20 • Streamline interactions with Fire, Water District, and Sanitation, including coordinated reviews. • Increase allowed HVAC sound decibel limits to reflect modern equipment realities. • Provide clear guidelines for gray areas, interpretation of newer codes, and Title 24. • Reduce perceived “money grab” by increasing transparency of fee structures.
Fairness, Transparency & Accountability
• Ensure consistent treatment of all applicants; address concerns of unequal or preferential treatment.
• Create a formal complaint process for staff behavior or permit handling. • Provide written expectations upfront so surprise requirements don’t appear mid-project. • Encourage planning and building departments to collaborate rather than conflict.
Staffing & Personnel Comments
• Many recommended replacing certain staff or leadership positions due to perceived rudeness or obstruction.
• Others said there are now some new helpful staff; want more like them. • Calls for more inspectors, more knowledgeable reviewers, and better internal coordination.
Customer Experience
• Increase empathy and respect toward homeowners and contractors. • Offer options for in-person meetings, not just online submissions. • View homeowners as partners rather than adversaries.
• Provide support for homeowners without contractors (first-time applicants need more clarity).
Complete Appendix (reviewed and edited for clarity only) Excerpts from responses to Question 16:
If "Yes", was the Town of San Anselmo more or less accurate, timely, and/or responsive than the other jurisdiction you worked with?
The third-party plan check process was far less accurate, timely and responsive than anything I've ever experienced before.
Tiburon has gone through some changes in the last couple of years. But most will say San Anselmo is the most difficult jurisdiction to work with.
We have been working with the Town of San Anselmo for over 25 years and the experience of the past few years has declined tremendously. Other towns (Kentfield, Tiburon, Ross, Novato, San Rafael and County) have all been more professional, friendly and most of all knowledgeable and timely. 195
21 I asked the person in charge to review my permit, because it appears the outside contractor had padded the billing on my permit application significantly. She did not respond to my request for an audit. I understand she is gone, the process is still broken.
Comparing to other jurisdictions in Marin, the Town of San Anselmo staff is the most friendly and the submittal process is pretty straight forward , but the permit timing is about the same as other jurisdictions taking a long time to review and requires too many documents that not a lot of people can afford, but this is the problem with California Code.
Much better than dealing with the County itself.
I worked on a project that had a long span and in the beginning, had harder time reaching and getting responses from the city, particularly phone call was impossible. but toward the end of the process, the communication became easier via email and in person so I saw a good progress! other jurisdictions can be reached through call or online appointment. but as long as there are ways to reach to the city for questions remotely (email. call, zoom) it's fine, in my opinion.
San Anselmo is slower to respond to emails and phone responsiveness is almost non-existent, its better at other jurisdictions. I have a hard time getting anyone on the phone in San Anselmo and when voice messages are left I have rarely heard back from anyone. I have however had good customer service at the counter hours.
The Town of San Anselmo is the poorest of all I have worked with, including Fairfax, Ross, San Rafael, and the County of Marin
Plan check person was very helpful in processing the permit My contractor took out the permit on my behalf and handled all the details.
I’ve worked in almost every jurisdiction north of the Golden Gate Bridge, and I can honestly say that San Anselmo was the most frustrating experience I have had. The staff was unhelpful, and some of the requirements were ridiculous.
I permit jobs everywhere from San Francisco to Sacramento, and San Anselmo isn't the worst, but they're certainly not the best. Some issues are with the codes being enforced, and I’ve requested two in person meetings with a plan reviewer and was told I cannot meet with them both times. No middle ground or alternative- just no.
Only Novato and Mill Valley are more difficult to deal with.
I have worked with San Rafael on a permit. Their permitting online tool is fantastic. They were quick and available to answer question. The inspection process was relatively easy to set up and their inspectors were realistic and helpful.
Town of San Anselmo was consistently inaccurate, not timely and difficult to work with. Other Marin towns are easy to work with.
196
22 Way too long to get the resale inspection
Nitpicky over small items
I emailed and sometimes didn’t receive a response. I called and sometimes received an email that was sort of unrelated to my actual question/inquiry. I was ignored, given inaccurate info. The person in charge at the time was super combative from the very beginning and was a nightmare to deal with. In terms of accuracy, timeliness, and responsiveness, San Anselmo was way less than any other jurisdictions I’ve worked with.
Incorrect information at the front desk was given to potential buyers that prevented them from proceeding with purchasing the property.
Horrible experience with SA other municipalities are much more streamlined and helpful See below.
Steps to resolve the matter were inconsistent, overly complicated and unnecessary, and dragged on for an extended period of time. Woman staff member was beyond rude and continued to add obstacles and withheld information I needed. I diligently tried to resolve the violation that was caused by a workman without my consent.
Very inconsistent advice and the inspector tried to make my client take out a second permit for a previously permitted space.
Less accurate and less timely. Although, to be fair, City of San Rafael, Town of Tiburon, and City of Sausalito have increasingly been delayed in completing and scheduling their resale inspections Horrible. This is exactly why people avoid permits!
Less accurate, timely, and professional was the town of San Anselmo.
I am a residential homeowner and have only pulled building permits for my property in San Anselmo.
It took more than two years to get the permit, it cost over $12,000.00, no one answers the phone, no one responds in a timely manner, the information they provided was always less than complete resulting in time consuming delays. NO ONE from the permit department EVER came to the property to actually look at the work we wanted to do which was to replace a rotting deck. We're lucky no one got hurt while we waited two years to start the project. We work in both Marin and Sonoma Counties and thus far this is the most feckless organization we've encountered.
It was one of the worst and most costly experiences. A lot could have been mitigated if someone could have taken responsibility for simple decisions and not have allowed those in charge at the time (no longer there) to inaccurately, arbitrarily and very rudely on top of it, make them! It’s been 5 years and we’re STILL not done with their permit process! The Public works department should stay Luvinia in particular was helpful.
197
23 Permit process for private property renovations and upgrades have usually been very tedious and lengthy, at times without unnecessary hurdles. The town also profits from improvements and upgrades since the property taxes will be reassessed and will usually go up after a project.
I could not recommend a purchase in San Anselmo that was a “fixer” to a client due to the circuitous and unclear process at the Town
Much less accurate, timely and responsive than others in the area.
Less timely, less responsive, poor third party plan check process.
The Town of San Anselmo is about the worst place to try and get a simple permit. Call backs are next to none. Response takes months. There is only one person that was helpful, and that was Ely.
Everyone else doesn't seem to work.
They were worse overall. Although when I worked with San Rafael it was in 2008 so not necessarily a fair comparison.
San Anselmo is particularly challenging to work with, make the process hard, provide inconsistent guidance based on who you interact with and are generally extremely rude. I totally get that it is all our obligation to keep our community safe but the team at the permit department and the senior management there are rude, unhelpful and seem to operate the office in a penal manner towards our community. I totally don't understand it as San Rafael is remarkably more smooth and I'm not sure there are more safety issues (on a per capita basis). We've also pulled permits in other towns in California and San Anselmo is the slowest, most unhelpful and by far the most frustrating - really poor experience.
The worst ,most petty and pointless time consuming process I have seen in 40 years in the business.
Town of San Anselmo was much LESS responsive and less easy to work with.
The resale inspection and subsequent permit process felt like cat and mouse. There was refusal to rely on professional engineers signed and stamped letters which is extremely frustrating. We resolved all permits but it took over a year and was very costly as we were forced to hire a draftsperson to present the documents in a particular format which felt excessive.
It is often extremely difficult to get someone on the phone to assist with minor questions. Often emails to the general plan check email are not responded to until follow-ups are sent several days later. Staff are always courteous and helpful at the desk, but we have had an extremely difficult time getting someone on the phone more often than not, which means we make an extra trip to town hall, which is an added expense to our client, for questions that would be easily resolved with a short chat.
I expect staff are quite busy and understand they likely get a significant volume of applications and calls and I don't blame the individuals there, and they probably don't have adequate staff # to handle phone calls and emails promptly. Given the expense of permitting there though we frankly hoped for more help. Permitting is often complicated and it would be very helpful to us to have a reliable remote channel of communication. Appreciate that plan check hasn't been outsourced to third parties.
My profession is commercial lending on construction projects in Northern California and Nationwide and I work with several towns in building permit applications for projects from $5m - $20m. San 198
24 Anselmo has a serious problem in the building department that needs to be addressed. I have 30 years experience working with cities on permits and I would be happy to appear before a grand jury or town council to lay out my experience as would my San Anselmo architect and Kentfield Engineer.
It is not a lack of staffing issue, building code issue, but it is the management and a few of the employees that are the problem in my view who are not accountable to anyone.
Less efficient and less timely.
To be fair, there was a recent shakeup of personnel including the transfer of the head of the department soon after my experience.
It is about the same but most jurisdictions don't do a good job of communicating or meeting the required time frames. It takes to long to get approvals on anything but over the counter permits. You have so many different groups that need to review and they all point the finger at the other group on why there are delays. The other issues is they are way to concerned about what neighbors think even when no exceptions or variance are being asked for. If you are building within the parameters that have already been approved then it should be a quick easy process instead of a long drawn out process that doesn't change anything.
The city of San Rafael was far more accurate, timely, responsive and reasonable.
I particularly appreciated being able to communicate by email. Very happy even though we had to do some work after the first inspection! Keep up the good work! They are very Podunk - takes forever to get a simple permit approved. Client was a former mayor of San Anselmo and even he couldn't get them to move. Very behind the times. more accurate, etc.
Less responsive than Marin country, San Francisco county, Alameda County. Difficult to work with.
And extremely untimely.
Extremely difficult to work with at the time. Took over 6 months to secure a permit to install spa. very slow. They need to do more in-house plan checks. outsourcing plan checking has made the process very slow and discouraging.
The staff members are friendly but the communication is not great and the process is slow.
Tried to get approval from a town official for a permit issue never got a response from phone and email.
San Anselmo is a builder-unfriendly town. Processes are designed to thwart development and discourage homeowners from improving their properties.
I find that San Anselmo is more difficult and has more onerous requirements for other jurisdictions.
The Planning Dept. has been very good to work with. The Building Dept. has been a nightmare over the last few years. The people who were the worst are no longer with the Bldg. Dept. The new people are a huge improvement. There are engineers and contractors who will not do any work in San Anselmo because of their experiences with San Anselmo Bldg. 199
25 San Anselmo was the worst by leaps and bounds. I’ve never seen such inefficiency, incompetence and lack of knowledge and consistency within the process. Working so few hours a week with such high demand and sending work out of office is unacceptable. Inspectors are rude, inaccurate and powerdrunk, and are not up to code on current changes. Would not consider looking at the new codes.
I've been working with SA staff for a while, and they have always been very helpful. I am working with Will at this time, and he is always following through with his word. He is a very helpful staff member.
CF1R is not a code requirement for permit issuance - difficulty with communicating with staff due to lack of follow up. Not able to reach out, no communication from office staff regarding corrections but was able to locate details two months after on Etrakit.
San Anselmo permit technicians are just rule followers that don't have any power. The noise ordinances are too low for such small properties when dealing with the placement of air conditioning.
In the code, it states that a structure may be built around the unit if it does not pass the sound decibel check process. But there is no way to reflect that in an honest permit process in planning. The permit tack will simply say you need to change your numbers at which point we need to lie just to get the permit approved. Then once the inspector comes out if it does not pass we can make the necessary adjustments. The permit tech asked me to find a sound blanket online and said there was many examples, but would not give me one. I had a very difficult time finding anything online that would bring the sound level down below 40 dB. This number needs to be brought up to 45 to reflect smaller backyards a push towards electrification and an overall push towards growing commerce. I hate working with San Anselmo.
Town of San Anselmo is regarded as one of the toughest jurisdictions in NorCal to pull a permit.
Vague on timeline to permit project.
Less accurate, timely, and responsive.
They were less than timely and less than responsive then many of the other townships and cities in Marin County, sometime way less.
Your staff were rude.
Excerpts from responses to Question 16. Thes responses are included as written by applicants with minor grammatical revisions and posted in the order in which they were received.
Do you have any suggestions for improving the customer experience for the permit process in the Town of San Anselmo?
Yes, I would love to have a meeting to discuss areas of opportunity for SA to improve the resident/owner/and Town's experience during the permitting process.
I'm an agent and rely on feedback from clients who are often lost in the process and a maze of documents. Can it be streamlined? The application for Resale Inspection is slow and cumbersome. 200
26 Too many steps involved in the process!
Treat people with respect and be more neutral. But most of all is to treat all the same Ely was quite pleasant, proactive and seemed to follow guidelines set for him. Other was were unfriendly and put up roadblocks to paths forward (and not just in one circumstance, they did this routinely and at every interaction). The length of time it took to get the most basic "over the counter" permits is really inexcusable. Much of the delay seems to be a lack of knowledge and therefore set unnecessary roadblocks.
Hire more staff to review the permit set of documents.
I have multiple suggestions:
The open counter hours should be staffed with someone knowledgeable about the process. The admin folks are not and some are frankly condescending (Her supervisors, including the former building official and her boss are as well, so it is not surprising unfortunately). However, she should not be put in the position she is in where she is trying to answer code or procedural questions, or at least should know her purview and what is not included. That is a management issue.
Building officials should be responsive to an extent. I have had instances where it was necessary to discuss a nuance that was not addressed by town/code guidelines and could not get any guidance or even a courtesy conversation to understand the best route towards resolution. Planning stepped in and addressed the intervened thankfully.
The people in the planning have been great to deal with. Very responsive and very proactive.
For larger project submissions, a pre-submission page-turn would be beneficial for all involved. The hour of investment would save weeks/months in the process (not to mention countless hours invested from both the Town and those doing the submissions).
Limit adding new comments not on previous plan check response comments.
Someone from the building department should QC and check the review comments received from 3rd party plan checkers. We have received multiple comments that were incorrectly applied to our project (WUI comments, for instance). Mistakes happen, but there have been multiple instances where comments have been received that are inaccurate applied to our project. Again, this would provide a better service and save all parties time and money.
The Customer Service is good, the Process for review is broken.
Bring plan check in house. Remove plumbing SB407 requirement - not enforced consistently and when enforced adds unforeseen expense to an otherwise inexpensive safety upgrade (we specialize in seismic retrofits).
Process in a timelier manner. PLEASE consolidate with fire inspections and include questions about the fire inspection performance and staff in this project. Big problems with fire element!
1. A better attitude.
201
27 2. Less bureaucracy.
3. More professionals.
Try and work with people and understand what the project is and communicate better. It would be more efficient if there was a designated person reviewing each job drawings. By having different people reviewing the updated revisions, they sometimes add additional revisions they want. It's exhausting and very expensive. My remodel was relatively small, and it was a nightmare. . .
Better guidance about all of the requirements, responsibilities, and time expectations for applying for building permits.
Work with the home owners. And for engineering reviews, bring someone in-house.
I understand the budget constraints, but being open on a part time basis does not serve the community well.
Yes. Get rid of the condescending people behind the counter.
So resistant to meaningful change. Dep't probably needs new leadership.
We are trying to get a permit approved to install solar. We're told SA is using a third party to process this permit and it has been delayed and denied multiple times (we're going on 4 months now). We have a relatively new build home that should not have any major issues with solar installation. It's been incredibly frustrating to the point we're now considering dropping the whole project.
Is it possible to hire more inspectors for this area especially? Time wise, waiting for approval of the permit took too much time. Others have said that too .
email correspondence has been improving, maybe accepting call ins during certain time period? The process is not at all customer service oriented. Nor is it respectful of property owners time or monetary investment. The town should be joining with property owners to problem solve. I have contractor clients who will not consider a project in San Anselmo because the permit and inspection process is so arduous they cannot make projects pencil. Please improve! Too many hoops to jump through.
There are many ways the permitting process can go depending on what a homeowner is doing. In the case of us homeowners, we're not trying to make big $$$ on our houses, we're trying to keep them maintained by maximizing our investment and handling other associated tasks when we have our contractors here and the walls or something else is open and we can save by dealing with it at that time. Its not reasonable to force us to do exhaustive technical drawings when we do things that aren't adding square footage. Hand drawn or copied drawings from previous submissions should be allowed and supported. The online system is great because we all know what's happening: but it seems like the building department has all sorts of drawings and submissions from us that they simply ignore or are not familiar with. They should be. Its all there for us to see at one time. EG. requiring a resubmission of the property lines every time we go to do the slightest thing is a waste of time and energy, isn't it? Further, after getting architects involved because they know how to submit and what is needed, we end up paying more to address our issues. Fixit permits should be simple, easy and across the desk (like 202
28 dry rot fixes or re-roofs).
I don't have experience with other Marin areas, but I have done permitted work on 5 houses in my time: Nevada County, Butte County, San Francisco County and Yolo County. Marin is the most expensive and the least helpful currently in my experience. We can do better.
Speedier processing.
More timely communication.
More accountability for Town breakdowns in the process.
More thoughtful and even handed treatment.
Yes, I have many suggestions. 1) stop charging outrageous fees for everything and anything relating to the permit process. You take advantage of people in this town and assume everyone has unlimited funds to spend when all we want to do is improve our home which is already cost prohibiting. 2) the timeframe for permit approvals and inspections needs to improve. I waited 8 weeks for a plumbing inspection before I could proceed with dry walling. 3) Don’t require a permit for every.damn.thing! I have friends in other states that have literally built entire homes in the time the time it took me to remodel my home.
1) Give the Counter Tech authority to issue permits over the counter for bathrooms and kitchens and decks etc. I know you are going to say you don't have time or money. I am going to suggest if you hire and train this guy he will net make you money once word gets out this is available. About 72% of construction projects do NOT get permits because it is deemed to expensive and time consuming. San Rafael gets my time and money because they make it easy to get a permit. My clients who are in the county specifically will not hire me if I insist on a permit. 2) Set up the web site to schedule ZOOM meetings to review plans or ask pre submit questions - it should be with specific people in specific departments. You can make the planner, permit teck, building official available whenever it works for there schedules- This is PRO ACTIVE and will prevent many issues
Hire people who are knowledgeable about the codes. Then they can actually look at the project before them and respond to the needs of that project. The system now relies on checklists and bureaucracy, not intelligent review.
I do not think I could have completed the online permit process without the help of the plan check person.
I know staffing and budgets are tight, but the process is one of the few things in life that takes a long time. The duration felt almost arbitrary. Also, you have to participate in the process for some time before you even know if your project is financially feasible. We wound up giving up on our project and buying a different house.
My contractor sent me to the counter in the theory that the staff is more responsive to homeowners. 203
29 The delay in issuing the permit was threatening the contractor’s timeline. Not sure the permitting dept had a timeline.
Align yourself with other county and city processes and requirements. I’m not sure how else to say this but many of the staff, including fire could use an attitude adjustment. Almost everybody I interacted with was curt and unhelpful.
More interaction with real people. Don’t like the online system.
Allow in person meetings with plan reviewers, raise the required decibel level for HVAC equipment to 55dB.
The main problem is that the permit staff seems to feel that their job is to make the permitting process as difficult as possible. They feel they are not there to provide assistance or answer questions. And they have No flexibility. Two main people seems to generate this approach. Past leadership does not understand customer service and felt the residents of San Anselmo were there to work for her vs the other way around. When I compare the permitting process in San Rafael to San Anselmo, there is something from the top that process a completely difference approach. Now I will highlight that Heidi Scoble, who heads planning, is completely different than the permit staff and shows kindness, understanding and a complete willingness to work with residents.
Better communication within and to home owners and consistency.
Go to the online method like Sausalito and Mill Valley. Provide the record of permits, etc. and let the buyer do their own due diligence.
Stop changing the rules. Such inconsistency in what is shared and the goalposts constantly change. It's impossible to do construction in San Anselmo
Keep the focus on safety and hazard items when performing the resale report.
They need to keep things consistent. They treat everyone differently. Some people they turn a blind eye and allow whatever they want and then turn around and hammer the next person. Totally inconsistent performance.
I would highly recommend firing the man who his moonlighting engineering projects during the day, we have had contractors meet with him during work hours on job sites of his moonlight projects.
Save SA building department funds and time by stop resale inspections just like other jurisdictions in Marin County
Luckily, they got past leadership. Instead of guiding the homeowner through the process, she was obstructionist from the very beginning. Not only was she super combative and rude, it felt like she was trying to stop us from remodeling our 1,000 square foot bungalow. Others were just as bad, and should be fired too. They made me gut the entire house, install new insulation, all new windows, solar panels, undergrounding electrical, etc. I applied for a financial hardship waiver, and was sternly denied.
Too busy working on his side gig as an Engineer to pay attention to the townspeople. They told me my project needed to be all electric (I had to get rid of perfectly good gas appliances), which was untrue – 204
30 Heidi Scoble later told me that because the ban on natural gas in “new construction” is being challenged in the courts, they technically can’t prohibit me from using it. It was too late at that point.
Heidi was the only person that smiled at me, responded quickly to my email, and actually took a 20- minute meeting. I saw two old ladies coming out of the Building Department crying twice under former leadershipo. Horrible experience.
Get a new UI for e-trackit.
In other towns re-sale building inspectors inspect health, safety and code violations. Most share permit information and relay on the buyer to deal with missing permits.
Eliminate the resale inspections. Improve timely response and train staff to improve customer service.
Right now staff is punitive and unhelpful
My clients dad passed away in the building and he had done some remodeling without permits. my client was his daughter and she did have some input on some of the remodel. They had rebuilt the deck but it was like for like. They had remodeled the kitchen by replacing the cabinets and counters and sink. They added led cans in the ceiling. Like for like. They had retiled and replaced the tub and toilets in one bathroom and retiled and replaced shower pan and vanity in the other. When we tried to sell it the city called out everything Including an expansion that happened in 1982. Luckily we had evidence that the expansion from 1982 was permitted by the city / county. The county had records somehow. They wanted an engineer to stamp the deck but no engineer would touch it because they didn't do the work. My client used the previous footers. They wanted plans for everything including mep plans. We had to rewire the whole kitchen and put the bathrooms on dedicated circuits. The city required arc circuit breakers. They also wanted a plumber to certify the all the fixtures as being energy / water efficient. They also wanted a plumber to certify all the plumbing even though my client didn't touch the plumbing. (this was extremely hard to get) Previously She did have Ongaro and Sons replace the water service and copper lines to the fixtures which she had a permit for but the city would not accept this. The city advised us to hire a consultant who was very expensive and did not help very much. To say the whole thing was very time consuming, stressful and a huge amount of work, time and money, is an understatement. We also had an ac unit that a company applied for permits for but never finalized and we realized the ac unit was too close to the neighbors and the city had us move it.
But it was a lot of work figuring out what the decibel level requirements were, would a sound barrier work etc (it was one decibel over I believe). Luckily the ac company came out and took care of it by moving it.
I also have clients who want to build a deck. They have an unlawful adu. The city wants the adu abated before they will issue permits. My client tried to get the adu permitted. They wanted it abated before they would issue new permits to get it permitted. My client abated it. They wanted to know where she dumped everything. She had given it all away on Next door. They wanted copies of the posts to make sure it was given away. It goes on and on... anyway they want to move because its so difficult to get anything done to their house.
I grew up in San Anselmo and have now lived here for 30 of the 37 years I've been alive. From personal experience, the permitting process in San Anselmo has gotten so time consuming and painstaking that I have moved away from the town of San Anselmo jurisdiction. The red tape and delays involved with simple permits has become so brutal and unforgiving that the developers that I actively work with have excluded the town of San Anselmo as one of the places they'd like to build 205
31 new homes for the residents and have focused on other areas of Marin. This directly impacts the community's potential for quality housing, upscale development, young family growth, and overall reputation. I also can assume this does impact the Town's revenue as well as home builders and buyers of new construction bring in high property taxes. The resale inspection process has become so unforgiving that sellers are less incentivized to sell OR they are more incentivized to do unpermitted work. The entire permitting and resale process appears to be 100% money driven from the residents' perspective, which paints the town in a negative light and fuels an unbecoming reputation. In my opinion, this is one of the only things holding back the community from reaching its full potential. San Anselmo has a moment here to become Marin's best town, but we can't get there with this kind of crutch. I have many suggestions on how to fix this and would love to be a part of this focus group you are creating.
Better online system to apply, pay, and schedule the inspection at the same time, shorter wait times to schedule the inspection, and then shorter wait times to receive the report back after the inspection.
Needs a complete business model overhaul to current times and expectations of proper customer service
Honestly and respectfully work with people to resolve issues instead of causing an adversarial relationship. Provide a clear and complete path to resolve a violation.
Have one point of contact for new applicants.
Treating everyone who comes to the counter with respect. The majority of permit applicants who I interact with are taxpaying citizens or agents for those citizens. I have often observed staff speaking to people at the counter (as well as myself and my clients) in a manner that assumes the person has been a permit scofflaw on purpose, or that they have done something wrong. It creates for a very difficult dynamic from the start. I would also encourage more inspections. Having two inspections a week does not keep up with the demand. It then creates friction among all parties and worst of all, it costs people money. There were 132 sales in San Anselmo in 2024. Even at that historical low, that's 11 per month; and we know these all don't come neatly averaged throughout the year. In Spring and Fall, there are as many as 20 listings on in a month. 2024 was an incredibly low year. For more common data points there were 155 Sales in 2022, 246 Sales in 2021 and 172 Sales in 2019.
The application was read in piecemeal instead of reviewing the entire plan, it was rejected multiple times for different reasons.
Be an actual partner. Be helpful. Eliminate the ridiculous red tape and nonsense. Get off your power trip. Make the process affordable and efficient. This can increase property values and quality of life and sense of community.
In my experience, it would take six weeks to get a very short email back, which clarified nothing, and just delayed the process. It felt as if there was not enough people to manage the project and not an organized system for tracking the project. It would have been helpful to have a single point of contact that we spoke with on the phone whenever needed. Additionally, we had a neighbor who worked for the town pop in to inspect the project, and take a video unknown to us, which felt sneaky. We also received red tag and stop work tags for planting a tree in our front yard, where another tree had been, on Earth Day! This “infraction “was identified by the same neighbor, which again was weird, as compared to having the Town contact us with a single point of contact. All of this made Town the 206
32 enemy instead of a supporter for our work and improvement. After all, we were fixing a leaking pool and planting a tree. Not a huge project!
Fire the inspectors.
Most of the issues that have come up are rooted in San Anselmo's outdated planning and building (and other) codes. They are unnecessarily onerous, contrary to stated goals, car-centric, and fundamentally in conflict with affordability. Staff are left in an unfortunate position of having to muddle their way through with homeowners and contractors, which leads to conflict and frustration. This is what keeps this town unaffordable and the least diverse town in the Bay Area.
My overall suggestions are: 1. Planning staff make recommendations to town council on which code sections are unnecessary roadblocks and should be removed 2. meet and accommodate State housing laws rather than trying to subvert them at every turn. 3. provide options that reduce cost to projects rather than add 4. Eliminate unnecessary reviews 5. Ask (or tell) the Fire Dept. to get on board with completing reviews on time (no more homeowners showing up with doughnuts or having to pay extra to have them review-- this is unethical to say the least) 5. when gray areas are known, memorialize decision making to have clear direction 6. keep costs front and center before asking homeowners to meet every letter of the law an don't go out of the way to seek out every little area where they may not be meeting code (this adds tremendous costs to homeowners). 7.
Train staff on de-escalation and customer service, and set standards for response times. 8. reach out to a town that has a good reputation or has gone through an improvement process (this town is probably not in Marin County)-- what did they do to make improvements? what does their planning code look like?
Staff have acted as strict gatekeepers- blocking progress rather than facilitating progress. They have no regard for cost. Staff give conflicting answers to basic questions. There are gray areas (unclear what course of action contractor/homeowner should take) in the planning and building codes, and staff do not give any grace whatsoever to homeowners. They always come down on the most expensive and most onerous option. Some staff have been routinely rude and dismissive. They have not shown up to appointments and not answered emails or responded to phone calls.
Lower the cost if you want more people to pull permits.
Staff seemed there to give information only, but never advise on problem solving or resolution of issues holding back the permit process.
It’s onerous and from what I heard from neighbors always has been. The advice I’ve been getting: think twice before asking for a permit. It’s ridiculous
Yes. E.g., more staffing for peak customer hours, better telephone message response time, etc.
I believe the building department reflects from the top down. The leadership of the building department in San Anselmo needs to change.
Provide the whole picture of requirements up front and not piecemeal as the process played out. Add a tickler system to make sure material submitted is timely reviewed. 207
33 Provide a way to email questions to get clarification or updates.
Answer the phone or return phone calls, make policies very clear so all can understand and comply.
Open the office every day. Have a full staff every day that actually wants to help people accomplish their goals. REDUCE THE OUTRAGEOUS PRICES.
The online process seems somewhat poor in most cities. Long delays. Incorrect feedback. A lot of room for improvement.
In many ways this process feels like a money grab. An explanation of how the fee is determined and what it is used for would be great.
Overall newer staff is great, but better responsiveness to phone calls would be great. No one ever picks up the phone, business hours or not. I have always had to stop in person.
The combo of the Plan Checker and the existing chief inspector are the problem.
Need to be consistent — every visit ended up with a new issue that needed to be completed. Staff is unfriendly like they don’t enjoy their jobs. Charged me to have forms notarized though no one was aware that it needed to be notarized.
Perform town responsibilities on time.
Expand hours of availability!
Make a fresh start by gradually introducing a new team while transitioning out the existing staff.
The Public Works department should stay OUT of the Planning Department! Review what needs to be permitted. I was red flagged for replacing some rotted wooden siding panels.
That should not have required the expense, fine and time of permitting.
Remove more red tape. Encourage repairs, upgrade and improvements as those benefit both the owners and the Town of San Anselmo.
Clearly stated paperwork that is end-user/resident friendly. If you want residents to permit their work, the forms have to be in laypersons terms. Clear timeline. Clear requirements.
Yes I have a number of suggestions
The town needs to have a zoning ordinance that makes sense and brings clarity to the process rather than blindly trying to force new residential units out of every planning application. 1) Don't assume customers are more familiar with the process than they actually are. 2) Be sure all counter personnel are equally informed on the details of the permit process you are engaging.
Do more over the counter permits for small kitchen and bath projects.
Respond to emails and phone calls. Understand that your online portal for getting an inspection is often not working. The IT department for the Town of San Anselmo should have a better layout and they should know what they are doing. If I did my job the way the Town of San Anselmo, especially the 208
34 IT department, handles permits and inspections, nothing would get done and all my clients would be angry.
Yes, they need to get rid of some of the ridiculous hurdles to getting a project done. Common sense would be nice.
The process feels like a cash grab for San Anselmo. The city workers forget that they are actually employees of the people who pay tax dollars. The process to get a permit takes too long.
1. Employ what San Rafael and other cities/towns in Marin do around resale conditions if those are what is truly slowing down the gears on permitting
2. Interpersonal training for dept staff. I have never encountered such rude, disinterested and unhelpful people as I have in the Building Permit dept. I have a very thick skin and negotiate for a living but the lack of basic kindness/decency - in a community like ours is kind of baffling to me. I have pulled permits in other Marin County cities and also Los Angeles county and San Anselmo is by far the worst and most rude.
3. Better response time SLAs to emails etc. You can't rely on anyone getting back to your emails or giving you a response that is helpful and actionable which results in having to physically go into the office. This is time consuming for the home/biz owner and probably creates congestion and slows things downs for Building dept. staff. Get an intern, young person or just basic AI chat bot that can respond in a helpful manner to incoming queries / emails etc.
The timeline for getting our permits reviewed and approved was absurd. It delayed our project significantly which costs us tens of thousands of dollars in the long run.
The Town of San Anselmo needs to staff the permitting office appropriately, keep the office open for longer working hours, and work to improve their internal processes so their timelines are reduced. It was a very bad experience for us overall.
Fire your 3rd party plan check subcontractor they are padding hours by nit picking needlessly .
Digitize entire process. Set SLAs and clearly communicate them. Provide a simple process diagram for different types of commonly occurring permit. Use a IT service system to triage issues and workflows to allow a more self-service system.
There is a widespread perception that the culture within permitting is toxic and obstructive. Many residents experience unhelpful, even hostile interactions during office hours, and fear speaking up due to concerns about retaliation. Projects face constant delays—especially with outsourced plan reviews—and there is a general feeling that this is why our downtown remains empty and residential improvements stall. It’s time for a change that prioritizes service, transparency, and partnership with the community
1) improve turnaround times for small changes - not 3 weeks then 3 more weeks, etc - continuing to delay
2) expand the desk hours and days
3) pick up the phone
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35 4) answer emails so you don’t have to go in
5) be more proactive in telling people what they need to do, when and why. Sometimes it’s like pulling teeth trying to figure out what’s needed
6) in general… just please be more helpful. We pay a lot of money for the “help” of the city to get through the legal process. Yet it feels like the staff make you feel like you owe them something vs feeling customer service focused (though Jackson and the young guy are great). There are barriers and more barriers to entry, that it makes most people I talk to not want to go the legal permitting route. 7) better tracking system. I’ve been there before, and I’ve physically seen my neighbors there before, having to have folks look through emails that were sent because the city said things weren’t in yet (but were sent).
8) if you expect us to work with outside agencies for changes San Anselmo requires (like under grounding) then please help coordinate that and have a partnership with that utility company so it doesn’t delay construction for 6+ months, keeping you out of your own home. Or requiring a $50,000 road bond or check to the city. That’s extreme, especially when the water district messed up the pipe size. Or the city hiring someone to put survey markers in that put them in the wrong spot and cost us money and unfortunate unneeded conversations with our neighbors.
Process needs to be more customer focused, understanding of customer needs and issues. Some requirements are unnecessary, such as preparing an expensive detailed architects plan that turned out to be completely unnecessary. The department needs to be more understanding and considerate of individual projects and needs. A cookie cutter approach to assisting customers is not working.
More technical training for staff, including inspectors.
The online portal is difficult to navigate.
Get people in there that know the code, and can read plans. The current system relies on checklists that do not necessarily apply to the project at hand. This wastes time and effort.
It took 5 months for me to get my permit approved. I am now still working on getting it fully signed off.
To say it's been painful is an understatement. It's not the fault of the current planning staff. Part of this is tied to the prior head of the planning commission (there's more to say about that). And part of the pain was dealing with the sign-off of the fire dept. And now I'm dealing with RVSD. Not the San Anselmo planning commission's 'fault', but still part of the onerous and painful task of dealing with the permits.
The homeowner has to learn a lot throughout the process if representing him or herself. If a homeowner is representing themselves as we did, it would be nice to have one point of contact at the Town- but this may not be feasible.
The portal is unwieldy- you can’t see what you’re doing nor what it involves. Staff have no idea that you paid fees. Make the portal user friendly.
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36 Don't sub out plan check
The County of Sonoma has a great system. If you call, you are directed to leave a message and can expect a call back within 1 business day. You never get someone immediately, but you always hear back within that period. That has held up pretty well in my experience. I expect it reduces interruptions for staff during the day by eliminating the need to respond immediately, and gives those of us calling some confidence that we'll hear back.
Now that the building manager has left, the new town council needs to be accountable to the home owners and i believe should hire a candidate from the area without a political agenda that is just interested in the process, efficiency, customer service and meeting the building codes. It took the building department over 1 year to approve a 500 square foot ADU addition on existing foundation converting game room. Building department requested 3 separate geological reports, and when my architect and homeowner asked for short extension on permit approved as our contractor took another project due to delay after delay, the building department official with oversight from the building department manager told the architect and the owner an extension was never requested and would be denied if requests. When we presented the written emails received by the building department officer they responded the architect made these up and was lying. We sent them emails sent with verification of receipt. The architect was on the planning commission. The homeowner served as a board member and treasurer for several large nonprofits in Marin, the Chamber of Commerce, Rotary and the Ca and San Rafael Government affairs committee, and lived in Marin for 60 plus years and 24 years a homeowner in San Anselmo and has 30 years construction project experience. I have brought this issue of the building department in San Anselmo with the elected officials, who made aware of the issues in San Anselmo specifically.
Do not use outside consultants.
Provided information for a Flatwork permit was not accurate. Required retention basin information was from Bay Area Water Quality District for large scale developments. Much of the information was not applicable or did not appropriately scale to a single residence.
Speed up the permitting process for simple decks
The experience interacting with people at The Counter became a daily occurrence to try and move my permit along. Only when I began showing up every day did it seem like the permit approval actually start to make meaningful progress. We had multiple instances when the format of a submitted document was not "correct", even after explicitly asking about the format to avoid such an issue. Often times this would cause a rejection of the document but there was no communication that it had been rejected or what the next steps were to rectify. I had to act as a detective and show up in person to get any sort of context or additional information. Overall, it took us nearly 2.5 years to permit and build a ~250 foot addition onto our house. Common feedback from our contractor and others I interacted with during our plan/build was that "San Anselmo has the reputation as the worst permitting department in Marin"
They need to streamline the process and be more transparent.
Online is awful. Bring back-office hours and the ability to meet with the people you will be working with. The human element matters. Improve communication and availability 211
37 It was fine working with Eli but the woman at the counter was incredibly unfriendly nor helpful.
The online permitting system is not user friendly. in that it is not clear precisely what information and plans need to be submitted for specific projects, which results in delays and frustration. When I filed, the estimated cost for a $1,000 job valuation was over $2,000 for the permit. This deters folks from getting a permit. Be more transparent about the fees. Example: don't show all the potential fees for permits, including road bond, etc for a small trellis permit that the Town is clearly not going to charge.
When I meet with staff, they have always been friendly, helpful, and knowledgeable. When I submit online, it is a different experience. I end up having to submit new information each time. I will never again apply online without first discussing the permit with the staff person actually approving the permit to learn what precisely must be initially submitted and what precisely the permit fee will be so that I am not going back and forth with unnecessary emails and delays. Transparency is key. It would not surprise me if people end up not applying for permits when they see the initial fee online. Again, everyone at the Town has been nice and helpful.
Our plans called for a particular placement of solar batteries on an exterior wall. They were placed in accordance with the approved plants. When inspected by an outside person working for the town, it was determined that the approved placement was in violation of code. Big delay. Big expense for the installer.
Inspections were timely. Since I know one of the people in the department, I received excellent, timely, and even though I didn’t particularly like the result, a very good explanation of the problem.
There is an adversarial relationship between the town and homeowners, I think. It would be nice if a representative of the town could be assigned to a project and have as their goal, quick completion of the project and resolution of any issues. The owner needs an advocate.
And consistent with Ezra Klein‘s new book “abundance,“ there just are too many rules to allow projects to be completed in a timely and unencumbered manner.
Improve response time
Improve customer relationsActively help rather than block progress The red tagging by the code enforcement person is over the top. He is on a power trip and seems most interested in letting you know he is the sheriff, so to speak.
First of all fix the most antiquated website in the history of websites. What a joke.
Second of all, our Town Of San and Summer went to limited hours during Covid, why the heck they are still at limited hours and still make the same amount of money is unnerving. They work half days and 3-4 days a week. Why ? The pandemic is over. It is my understanding that the people that work for the town make a significant amount of money, yet they are not open to the public during convenient business hours. You have to bust your ass to get there before noon. 212
38 Finally they make it VERY difficult to get anything approved, not to mention all the rules and guidelines change. It’s a moving target.
-Portal is too jargon-y for a lay person
-Create a timeline and plain English version of what the process looks like - Need to create more incentives for property owners to upgrade vs making punitive when they do try to upgrade
- Create program (even if you have to pay) to help property owners be smart about upgrades - The number of inspections we had felt like a lot and created a bunch of waiting time - Create an even easier program for ADUs - still opaque about what is needed The planning department made errors that, to their credit, adapted the process to serve us.
Unfortunate delay but that happens. The building department was rude from the initial desk contact to the top, incompetent and opaque with their process. The first inspector (who also got fired) was also terrible.
Faster and more streamlined permit application process. Faster review/decision and approval of permits
If there is a permit being requested with no variance or exceptions those should be fast tracked.
Our inspector was asked to sign off on a new air conditioning and duct system. He came out 3 times, and each time had new requirements. Baffling.
The outsourcing of the plan review makes it impossible for homeowners to submit. Items that needed changing or more detail required the use (and expense) of a licensed architect- even after our plans were drawn up by a licensed landscape architect
Pasting a house with a pink slip with no conversation with the home owners and asking our workers to leave (unbeknownst to us) was a really jarring, really negative experience. And we were replacing three boards of siding that had rotted from storms (not doing any construction). The whole experience was really negative, ultimately 1.5x more expensive, and it required constantly going downtown to talk with someone bc the website was not helpful in resolution. I had a really negative experience to say the least.
I would just say that we had been warned by many ppl that working with the permits dept was not easy or pleasant, and when I got to a point in my project when I had to take over, I found the people to be helpful and clear and good at answering questions and helping to get the job done. The major problems seem to be silo effect (getting inconsistent info from different depts involved and difficultly communicating between stakeholders), generally clunky interfacing (the website/etrakit portal is not very user friendly), and lack of clarity around language and processes for the lay person.
The inspector denied our permit after our contractor installed new heat pump. The outside unit was located at exact spot of old equipment but was not approved and there was nowhere else to install equipment that met new rules. The city has been unreasonable and recalcitrant when heat pumps should be encouraged as more efficient climate friendly additions. 213
39 Yes, the people at the office are friendly, professional and accommodating. However, their processes are such that it is clear that they serve those processes even when it means not serving their customers. San Anselmo has a reputation for being the worst town in Marin to get a permit for. I suppose that could be considered a good thing but if you are in the process, it not only took a long time, it cost me more in planner and builder and craftsmen fees because of their reiterative and very long process. Nothing was easy and I finally got the permit 4 months later and exactly one day before I would have had to pay over a $10,000 fine to a purchasing party (for not having secured the permit).
It was nail biting to say the least.
It is the overall sentiment that the town is extremely difficult to work with in regards to building/renovating, often giving conflicting information, delayed responses, limited availability, and nitpicking things that have little to no significance, but lead to unnecessary expenses and increased delays. The town should be a resource, not a deterrent. It should help guide business & residential owners to be successful and build/renovate efficiently, cost-effectively and timely. It should provide helpful resources and help the process move forward in a timely manner, not throw up roadblocks to delay it. It should be clear from the beginning all necessary requirements, all contacts needed (eg. for sanitation/water inspections), and any potential red flags to avoid, to make it a proactive experience, rather than a reactive.
Have a culture that starts with wanting to find a way to help people with their building/planning process, not a culture of restrictions/rules/delays.
more timely email interaction, accurate timing of process The process has been uniformly great for me over several projects, including home renovations and a solar install. The one place where I think there is room for improvement: it's very difficult to get phone assistance, so I always have to drive down to Town Hall. More consistent phone coverage, or a dedicated set of telephone hours when calls will be fielded, would be awesome.
Longer open counter times
More staff? Friendlier personnel? Things were the slowest I could ever have imagined. I NEVER would have bought in San Anselmo if I knew how awful this department is. Ely is the only friendly person. And I feel bad for him that it’s not his fault, but the entire system is terrible. The other lady at the desk is also just nasty and mean. It’s unnecessary, unfortunate and absolutely needs to change.
As with all Marin we should have the same set of guidelines for all City's. San Anselmo gets bogged down and cumbersome because there are so many rules and reqs and not enough staff to deal with them all in my opinion.
The overall environment of the dept is consistently unfriendly, felt animosity, unhelpful.
Fire gatekeeper. The third party engineering firm (Willdan) was logging in hours for small changes in the permit that should have taken minutes, not weeks.
It was just so damned bureaucratic, really difficult to accomplish what should have been relatively simple. The most recent round was better, the person was more helpful, but the first round a few years ago was horrible. In both cases though there was not clarity of information and process, and it 214
40 took way longer because of all the run around. I would not recommend this to anyone. The online portal was really really a challenge to figure out.
I wish we had been better informed ourselves and I wish the town would have helped with this important knowledge sharing. To be fair many interactions were handled by contractors, designers, etc. but it is a complicated process and as a consumer it was lengthy and frustrating. Did have good interactions with some inspectors but not all but maybe because we were approved. Hopefully will also be at the end of this.
The town left hazard posts where the sidewalk hazards were present. The town did not pick them up even after the repairs had been confirmed and signed off.
Bring back in-house plan checking.
The Building Dept is in dire need of customer service training and sensitivity training - from the officials to the clerks who handle phones etc - not only are entry level employees poorly trained and provide incorrect information, the Building Official (AF) and the Head of Public Works (SC) are rude, threatening, misleading and poor examples to their staff. This is not the way to work with residents of the Town you work for.
Hire more staff so the process is faster. Streamline the building code so it's easier to understand.
Change staff personnel.
Answer all communications in a timely manner as if it mattered More communication regarding time frames and outlining the particular steps needed to obtain a permit.
Our frustration is that our permit was approved and the work was done according to the approved permit. The inspector came out, verbally approved, went back to the office and decided to reject the approval and design stating we needed different insulation. This caused a loss of time and large increase in cost as the contractors had to redo the work. It should have been highlighted up front in the permit process vs. the inspection once the work was done. 3rd Party permitting process is too slow and not responsive. Fire Dept. approval process was inconsistent and not responsive at times. Need to have better coordination with water, fire, sanitation requirements. Many items popped up at the last minute to get final approval.
Seems like voicemails for any questions are never answered. If you’re lucky and speak to a person, then things are usually okay.
The whole process needs to be streamlined. The staff are wonderful but they can’t make it streamlined. There are always new bits of surprising information at every turn. Hugely lengthy process and so expensive both for permits and for the costs associated with construction delays.
Should be possible to sit down at the beginning and go through the project and find out expectations/requirements all in one go, not an endless drip feed of new and additional details. 215
41 I could not navigate the website so I went to city hall and the staff helped with the permit process get back to people in a timely manner for inspections so they just don’t sit there for weeks until the town feels like getting to it. the town permitting situation is the absolute worst in the county. for no good reason.
Planning Commission hearings seem rigged, decisions are made well ahead of the hearing based on subjective criteria. Neighbor complaints rule the day, and commissioners ignore any fact before them to appease opposition from neighbors.
Complete review of counter staff. Inspectors are way out of line with some of their comments. Get some of the work done in house. Plan check inconsistent.
Some staff members are helpful and friendly. Others are not. I have clients complain that some staff members do not explain the requirements clearly and they are confused.
The Town needs to have a plan checker on staff at least for smaller projects. Phillips Seabrook does a good job of plan checking, but CSG is awful to work with.
HAVE THE PLAN REVIEWER MAKE A CONCISE LIST OF CORRECTIONS SO YOU DO THIS ONCE NOT
MULTIPLE TIMES
logging into the website can be troublesome at times
My EV charger permit was supposed to be issued in a day or two. But I didn't receive any communication at all. After 4 days I went in to see if I had missed something. Turns out it was stuck in limbo and not processed until I made an in-person visit. Doesn't inspire confidence at all.
1. Work M-F 9-5 (demand is there and we are paying for it with taxes!)
2. Fire absolutely everyone that has been there because they’ll want to do things the old way.
3. Keep the entire process in one place with one team for speed, accuracy and efficiency.
4. Hire an all new team who goes through new training together, stays in same building together.
Assign each employee to specific jobs for duration of the project, so the process is more efficient. Each project has the same team at the Town. Same front desk person, same inspector, same person who approves plans etc.
5. Monitor and listen to complaints about corrupt and ego-driven inspectors/staff. Allow complaints to be levied against all employees. That way management can see where certain employees need more training. Have other cities (mill valley/tiburon) help guide new ways of working better.
We have done several major remodel projects in the town of San Anselmo. There are some great people in the office. However, as a whole, the process has been extremely slow, unduly expensive, and unreasonable. Sadly, we have witnessed very different treatment (favorable vs unfavorable) between various parties (including ourselves) in obtaining permits - so much so that we honestly wonder if there are bribes or some other monetary exchange that lends favorability to some projects over others.
You ask for more supplemental materials than any town I’ve ever pulled permits for. I managed it, but a novice neighbor said it took her months to get a permit approved because she was so confused by all the extra asks.
Not at this time. The process is working out great, from submitting the info to the online payment. 216
42 For corrections involving HERS certificates, a complete reinspection should not be a requirement. For permit issuance, CF1R should be provided along with complete HERS report by final inspection. Items should be available to upload to portal (like HERS Certificates) prior to inspection. Office staff can be more welcoming and courteous, very cold and rude.
First and foremost, consider that applicants (either homeowners, or design professionals as direct proxies for the homeowners) are paying your salaries, and you should be IN SERVICE to them; think about how you HELP them achieve their goals, getting a project accomplished, and not setting roadblocks, or asking for non-essential information be added to document sets that have no practical benefit to the project.
A lot. I'm 3 years into trying to get a permit to rebuild my parking deck, and the initial feedback delayed me quite a bit, and then I found out the initial feedback wasn't accurate.
I have over 40 years working as a commercial construction project manager. I have worked all across the US as well as in Canada and Puerto Rico. I find the staff at San Anselmo incompetent.
Allow inspectors to get involved in the process of planning in permit approval. The last time I tried to get an inspector involved for the above situation. He said he would help but then it just turned out to be a joke. In the end we faked our numbers Just to get the permit approved. When the inspector came out with his decibel meter it actually passed so shame on you Post pandemic, municipalities have sought to automate processing with horrible results. In SA this has been made worse by the outside plan checker (profit motivated to extend/delay review(s)). Result is a distancing, pass-the-buck, delay, and unhelpful 'no-one-in charge' mentality. Dump or drastically simplify the online processing, fire the outside plan checking group. Return to service basics like counter hours and direct processing.
It is confusing, people not responsive, unhelpful, and too expensive. no complaints
Good service
1. Explain the final inspection requirements upfront.
2. The building official should stick to their area of expertise.
3. Energy code are officials to decipher by the average building official who is most likely a design professional. In such cases, the official should reach out to the State agency that is responsible for the subject code for interpretations rather than adopting some counterintuitive ruling based on lack of understanding of the code intent.
4. The building department should provide adopt clear guidelines regarding interpretation of newer code requirements. As an example, what are the consequences of failing a HERZ test in a remodel? Does the homeowner need to tear out the old ductwork and replace them.
Try harder?
Tear it down and start from scratch
Put Eli as the main clerk there not Lavinia who is very confrontational especially to young contractors trying to understand the process and do work the correct way 217
43 It took 2 months for them to say we need a different drainage plan, which I don't understand. This is an urgent repair of a failed retaining wall.
Simplify the online experience - eTrakit is outdated and not user friendly. The town's website with building/permit resources is unorganized and unhelpful. Some town employees are extremely responsive and helpful (shoutout to William Messinger), while others will totally ignore emails for months. The people behind the counter are unhelpful and guide you to the website for information - which you can't find.
my experience with getting a permit to renovate a portion of our home in San Anselmo was extremely time consuming and tedious with no one really having authority or answers. The entire process took over 8 months and several revisions thanks to the fire dept changing their mind and plan reviewers not understanding what the plans entailed and requesting edits that were not possible. We ended up having to spend thousands of dollars more on our project and many extra months to satisfy the towns requirements and when it came time for inspections the inspector STILL tried to tell us we were not up to code. Very inconsistent and expensive experience all around that will make us think twice before doing more work on our home.
Return phone calls and emails
Most recent permit experience was very easy. Prior experience was absolutely horrible solely due to unreasonable comments from Fire Department.
Don't make home owners jump through a bunch of hoops for no good reason (i.e. historical resource evaluation). Guide them through it, and work with them to make it as simple and easy as possible for everyone. If there is written guidance, rules, exceptions...FOLLOW THEM AND HONOR THEM! Building department acts like dictators...changing their requirements or what they want to see until they get the answer that they want to see. Planning department is much too subjective (i.e. they personally don't like how it looks, so they want you to rearrange your entire project to slightly change the aesthetic).
Improve online permitting
Sentiment Summary from Question 16
Sentiment Thematic Analysis (auto-tagged)
Positive Permit Process Improvement, Interdepartmental Coordination Negative Permit Requirements, Workflow and Process Management Neutral Staff Performance and Conduct
Negative Processing Efficiency, Staff Technical Competence Neutral Staff Resource Allocation
Neutral
Negative
Submission and Review Process, Communication Strategies, Staff Technical Competence
Negative Submission and Review Process, Communication Strategies Negative Submission and Review Process, Inspection Procedures 218
44 Negative Processing Efficiency, Inspection Procedures Neutral Workflow and Process Management, Staff Technical Competence Negative Communication Strategies, Problem Resolution
Neutral Permit Requirements
Neutral
Neutral In-House Engineering Review, Homeowner Collaboration Negative Point of Contact and Accessibility
Negative Staff Performance and Conduct
Negative Department Leadership
Negative Third-Party Permit Processing, Solar Installation Approval Negative Processing Efficiency, Inspection Resource Allocation Positive Communication Strategies
Negative Permit Processing Complexity, Customer Service Model Negative Permit Processing Complexity
Negative Permit Process Flexibility, Drawing Submission Requirements Neutral Communication Strategies, Staff Performance and Conduct, Processing Efficiency Negative Processing Efficiency, Fee and Cost Management, Permit Requirements Neutral Communication Strategies
Negative Over-the-Counter Permit Issuance, Digital Meeting Scheduling Negative Submission and Review Process, Staff Technical Competence Negative Plan Check Support
Negative Processing Efficiency, Fee and Cost Management Negative Processing Efficiency
Negative Workflow and Process Management, Staff Performance and Conduct Negative Personal Interaction Preference
Neutral Point of Contact and Accessibility, Technical Requirement Adjustment Negative Department Leadership, Customer Service Model
Neutral Communication Strategies
Neutral Documentation and Clarity, Website and Online Systems Negative Website and Online Systems, Customer Service Model, Inspection Procedures Negative Zoning and Regulatory Compliance
Neutral Inspection Procedures
Negative Zoning and Regulatory Compliance
Negative Staff Performance and Conduct
Neutral Resale Inspection Efficiency
Negative Zoning and Regulatory Compliance, Staff Performance and Conduct Neutral Website and Online Systems
Neutral Permit Requirements, Inspection Procedures
Negative Customer Service Model, Inspection Procedures
Negative Zoning and Regulatory Compliance, Inspection Procedures Negative Inspection Procedures, Permit Approval Process Neutral Processing Efficiency, Inspection Procedures, Website and Online Systems Negative Customer Service Model
219
45 Negative Communication Strategies, Problem Resolution Neutral
Negative Staff Performance and Conduct, Inspection Procedures Negative Submission and Review Process
Negative Processing Efficiency, Customer Service Model
Negative Project Tracking, Communication Strategies, Inspection Procedures Negative Staff Technical Competence
Negative Zoning and Regulatory Compliance
Negative Fee and Cost Management
Negative Problem Resolution
Negative Permit Processing Complexity
Neutral Staffing Levels, Communication Strategies
Negative Department Leadership
Neutral Submission and Review Process, Requirements Communication Neutral Communication Strategies
Negative Fee and Cost Management, Communication Strategies Negative Application Feedback, Website and Online Systems Negative Fee and Cost Management
Negative Communication Strategies
Negative Staff Technical Competence
Negative Workflow and Process Management, Staff Performance and Conduct Neutral Processing Efficiency
Neutral Point of Contact and Accessibility
Neutral Staff Performance and Conduct
Negative Department Leadership
Negative Permit Requirements
Neutral Zoning and Regulatory Compliance
Positive Workflow and Process Management, Documentation and Clarity Positive
Negative Zoning and Regulatory Compliance
Neutral Permit Approval Process, Staff Technical Competence Neutral Permit Requirements
Negative Website and Online Systems, Communication Strategies Negative Zoning and Regulatory Compliance
Negative Processing Efficiency, Fee and Cost Management Negative
Communication Strategies, Staff Performance and Conduct, Workflow and Process Management
Negative Processing Efficiency, negative
Negative Third-Party Review Process
Neutral Workflow and Process Management
Negative Department Leadership, Staff Performance and Conduct Negative Processing Efficiency, Customer Service Model, Communication Strategies Negative Customer-Centric Approach
220
46 Negative
Neutral Staff Technical Competence
Negative Website and Online Systems
Negative Submission and Review Process, Staff Technical Competence Negative Processing Efficiency, Interdepartmental Coordination Negative Point of Contact and Accessibility, Permit Approval Process Negative Website and Online Systems, Communication Strategies Negative Submission and Review Process
Positive Communication Strategies
Negative Processing Efficiency, Staff Performance and Conduct Neutral Submission and Review Process
Negative Documentation and Clarity
Neutral Processing Efficiency
Negative Processing Efficiency, Communication Strategies Negative Workflow and Process Management, Communication Strategies Negative Point of Contact and Accessibility, Website and Online Systems Negative Customer Service Model
Negative Fee and Cost Management, Documentation and Clarity, Website and Online Systems Neutral
Negative Permit Approval Process
Neutral Processing Efficiency, Customer Service Model
Negative Code Enforcement Approach
Neutral Documentation and Clarity
Negative
Point of Contact and Accessibility, Permit Processing Complexity, Website and Online Systems
Negative
Inspection Procedures, Permit Approval Process, Workflow and Process Management, Website and Online Systems
Negative Customer Service Model, Communication Strategies Positive Processing Efficiency
Neutral Processing Efficiency
Negative Inspection Process
Negative Submission and Review Process
Negative Website and Online Systems, Communication Strategies Negative
Website and Online Systems, Workflow and Process Management, Communication Strategies
Negative Inspection Process
Positive Processing Efficiency
Negative Workflow and Process Management, Communication Strategies Negative Communication Strategies
Neutral Communication Strategies
Neutral Point of Contact and Accessibility
Negative Point of Contact and Accessibility
Negative Documentation and Clarity, Workflow and Process Management 221
47 Negative Staffing Levels, Customer Service Model, Processing Efficiency Negative Staffing Levels, Permit Processing Complexity
Negative Customer Service Model
Negative Submission and Review Process, Customer Service Model Negative Website and Online Systems, Workflow and Process Management Negative Workflow and Process Management
Negative
Neutral Submission and Review Process
Negative Customer Service Model
Neutral Staffing Levels, Permit Processing Complexity
Negative Customer Service Model
Neutral Communication Strategies
Neutral Workflow and Process Management
Negative Inspection Process
Negative Submission and Review Process, Interdepartmental Coordination Negative Communication Strategies
Negative Permit Processing Complexity, Fee and Cost Management, Processing Efficiency Positive Point of Contact and Accessibility, Website and Online Systems Negative Permit Processing Complexity, Inspection Response Time Negative Neighbor Complaint Influence, Permit Approval Process Negative Staff Performance and Conduct, Plan Check Consistency Negative Customer Service Model, Communication Strategies Negative Permit Requirements
Neutral Problem Resolution
Negative Website and Online Systems
Negative Application Status Tracking, Permit Processing Communication Neutral
Staff Technical Competence, Workflow and Process Management, Organizational Restructuring
Negative Customer Service Model, Fee and Cost Management, Processing Efficiency Neg ative Permit Requirements, Documentation and Clarity Positive
Negative Documentation and Clarity, Customer Service Model, Inspection Process Negative Permit Requirements, Customer Service Model
Negative sm_negative
Negative Staff Technical Competence
Negative Permit Processing Complexity, Inspection Process Negative Website and Online Systems, Customer Service Model, Problem Resolution Negative Permit Processing Complexity, Communication Strategies Neutral
Positive
Negative Zoning and Regulatory Compliance
Neutral
Neutral
222
48 Negative Communication Strategies, Staff Technical Competence Negative Processing Efficiency, Permit Processing Complexity Negative Website and Online Systems, Staff Performance and Conduct Negative Processing Efficiency, Permit Processing Complexity, Inspection Procedures Unknown
Neutral Communication Strategies
Negative Interdepartmental Coordination
Negative Department Leadership
Positive Website and Online Systems, Permit Requirements Negative
Permit Processing Complexity, Permit Requirements, Zoning and Regulatory Compliance
Negative Website and Online Systems
223
Proposal for
Permit Improvement Program
(PIP)
Phase II
Prepared for:
Heidi Scoble, Community Development Director
Prepared by:
Rick Wells, CEO
Casey Mazzoni, Director of Advocacy and Permit Improvement 224
Background
Recent research shows that there is a significant percentage (approximately 60%) 1of construction taking place across Marin jurisdictions without building permits. This level of unpermitted construction can lead to resale issues, potentially unsafe conditions, and fewer resources (financial and staff) for jurisdictions to serve existing, law-abiding permit customers.
Addressing the Issue
The Permit Improvement Program (PIP) engages local community members, homeowners, building professionals, permit applicants, town staff and local officials to assess and improve the customer experience throughout the permitting process. An approachable and consistent customer experience benefits property owners, building professionals, and ultimately, Building and Planning Department staff. This long-term program is broken down into phases in order to track data and customer experience scenarios over time. The phased approach enables the comparison of data from a baseline point (Phase I) to additional points (Phases II, III and IV) to show measurable improvement in the ratings and feedback received about customer experience. The program provides essential feedback, Net Promoter Score2comparison, and actionable recommendations to create an improved customer experience and increased overall percentage of permitted construction. This proposal addresses Phase II only.
Moving ahead, Phase II will gather additional crucial information, include interviews with key staff members, establish goals and strategies for implementation, and benchmark customer satisfaction a second time to show trends in data. Phase II will conclude with a report presented to staff.
Commitment to Results
By committing to this multi-year initiative, San Anselmo will:
• Incrementally assess and improve customer experience based on data-driven findings. • Enhance Town Hall’s reputation for community responsiveness. • Increase the percentage of permitted work and corresponding permit fee revenue. • Improve the Town’s Net Promoter Score among permit customers. The Net Promoter score is defined as the likelihood that the customer will view their experience favorably when reporting it to others.
Additionally, PIP supports fiscal responsibility. By identifying inefficiencies and improving compliance, the program reduces departmental costs and increases revenues from permitted work—critical for financially constrained local governments, regardless of economic conditions. 1 Based on estimates from residential resale program data in Novato and San Rafael, previous PIP studies, and from building officials in the County of Marin.
2 Net Promoter score is defined as the likelihood that the customer will view their experience favorably when reporting it to others. Net Promoter Score®, or NPS®, measures customer experience and predicts potential business growth. This proven metric transformed the business world and now provides the core measurement for customer experience management programs. Respondents are divided into Promoters, Passives, and Detractors. Subtracting the percentage of Detractors from the percentage of Promoters (Passives are Neutral) yields the Net Promoter Score, which can range from a low of -100 (if every customer is a Detractor) to a high of 100 (if every customer is a Promoter). For more visit https://www.netpromoter.com/know/
225
THE PARTNERS
TOWN OF SAN ANSELMO
The Town of San Anselmo issued 2,157 permits in 2025 resulting in fees of over $1.5 million. Across jurisdictions in Marin County, the current percentage of unpermitted construction is estimated to be approximately 60%. It is estimated that as much as $900,000 in fees go uncollected each year by San Anselmo due to unpermitted construction.
The Town of San Anselmo has indicated a readiness from staff, elected officials, and residents to assess and improve the customer experience for their permit customers.
MARIN BUILDERS ASSOCIATION
The Marin Builders Association serves the construction industry by promoting high ethical and professional standards, providing quality services to our members, and working responsibly with our community for the enhancement of the building industry.
We focus our energy, initiatives, and programs in four main areas: Industry, Advocacy, Education and Community. We are governed by an all-volunteer Board of Directors and managed by a professional staff team.
ECONOMIC FORENSICS & ANALYTICS
Dr. Robert Eyler, founder and president of EFA, is Professor of Economics at Sonoma State University, where he has been teaching since 1995. Dr. Eyler also serves on the board of directors of Redwood Credit Union, a $9 billion nonprofit financial cooperative.
THE TEAM
Rick Wells
Rick Wells serves as the Chief Executive Officer for the Marin Builders Association. He specializes in building sustainable, results focused, and community-centric organizations. Prior to arriving at the Marin Builders Association, Rick served as Chief Executive Officer of two Chambers of Commerce in Northern California (San Rafael and Vallejo). Rick earned his Master of Business Administration from Presidio Graduate School and B.A. from University of California, Davis. He serves on several local and regional boards.
Casey Mazzoni
For more than 25 years, Casey has specialized in public affairs and community outreach, with a proven track record of building strong relationships with elected officials, staff, and leaders across key public agencies.
Prior to her work with the Marin Builders Association, Casey worked on multiple political campaigns throughout Marin, Sonoma, and San Francisco counties. She also served as a director for the Seattle Chapter of the American Heart Association, where she managed the chapter’s American Heart Walk.
Casey is a past Chair of the San Rafael Chamber of Commerce’s Governmental Affairs Committee. 226
Dr. Robert Eyler
Dr. Robert Eyler, founder and president of EFA, is Professor of Economics at Sonoma State University, where he has been teaching since 1995. Dr. Eyler also serves on the board of directors of Redwood Credit Union, a $9 billion nonprofit financial cooperative.
Dr. Eyler is the author of two books and several academic articles concerning economic sanctions, the economics of the wine industry, and monetary economics. He is often called up by the media for his expert input into the economic climate, acted as an expert witness in interstate trade litigation, and as a forensic economist. Dr. Eyler has also acted as the CEO of Marin Economic Forum from 2009 to 2015. He also provides economic impact analyses for both private firms and public entities to help guide public policy at the local and state level.
THE PLAN - SCOPE of WORK
PHASE II
Phase II will run over a period of six to eight months with four deliverable milestones spaced equally throughout.
MILESTONE 1
The Marin Builders Association will work in conjunction with EFA to develop and conduct a statistically valid online and/or printed survey of a random sample of recent Town of San Anselmo permit customers. The number of respondents will be determined in conjunction with town staff for the scope of this phase. The survey will include questions regarding the new online services and the implantation of the new customer service enhancements.
MILESTONE 2
To enhance customer service protocol, eliminate redundance, and increase staff satisfaction, the PIP team will conduct an in-person roundtable discussion with key front-line department staff. In addition, the PIP team recognizes that delays can be the result of other interaction with outside departments such as the water district, fire, health department, etc. We will conduct interviews with the various partner departments to identify ways to reduce delays, eliminate redundance, and improve the permitting customer experience.
MILESTONE 3
We will conduct a minimum of two in-person focus groups with survey respondents. Participants will consist of contractors, architects, realtors, building professionals, property owners, and owner-builders (homeowners). The focus groups will be managed, facilitated, and recorded by a professional facilitator.
Instant Reply Email/Customer Service Kiosk
The PIP team will implement a program to collect instant customer service feedback. In partnership with the Town of San Anselmo, the PIP team will create a mechanism (TBD) to gather real-time customer feedback depending on current software capabilities.
MILESTONE 4
The Marin Builders Association team will explore coordination between departments as well as neighboring jurisdictions to determine any opportunities for process improvement, shared resources, and potential reductions in redundancy.
227
MILESTONE 5
The Marin Builders Association will compile all data and feedback with the help of Dr. Eyler into a summary report that includes statistical, empirical, narrative data and Net Promoter Score. The report will be presented to the San Anselmo Town Council by PIP staff.
FEE STRUCTURE
The pricing for Phase II of the Permit Improvement Program is $49,500. Progress payments are billed at the conclusion of each deliverable milestone as outlined in the timeline.
TIMELINE
The timeline will be coordinated in conjunction with Town of San Anselmo staff and will commence upon the completion of a signed agreement by both parties.
Fees (to be billed in equal increments upon completion of each milestone):
PIP PHASE II Program Fee (includes Phase II fee reduction of -$5,500) $49,500 228
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