Agenda packet — San Carlos City Council, June 10, 2024 (part 3 of 4)

The challenges I forsee needing to be addressed are:
a. Handling the trash containers and cleanliness at the back end of any properties that back onto the alleys. For example, the wide alley running south of House of
Bagels
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could be an inviting walking path to El Camino (The
Carlos, retailers, San Carlos Bar and Grill) or in the 700 block the alley next to Donna's Hallmark shop
or Harrington Park to access Rita's or Mountain Mike's
Pizza. But today, these alleys are off putting with
exposed trash containers, imposing tall walls and
"employee only" entrances.
b. Continuity of signage, pavers, plantings and lighting that visually connect Laurel with the alleys and El Camino. c. Encouraging the landlords/retailers to feature signage, outdoor patios, trees/plantings on the alley facing side of their businesses.
d. Parking and delivery access in the alley's is important to the store employees but less appealing to the
pedestrians using these areas as access the "whole"
downtown.

To make the downtown "whole" and encourage more traffic to El Camino retailers, attention to these connections should be considered in the overall plan. Maybe the best approach is to pick one connection ... say Harrington Park ... and extend it back through the alley to create a park and beer garden esque space linking to the back of what is now Mountain Mike's. Maybe food trucks and other retailers can occupy this "secret garden" area of downtown and it will become an attraction adding to the two dimensions of the downtown grid.
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Thank you for your consideration of these suggestions.

Regards,
Peter Hartzell
Resident since 2004
Peter D. Hartzell
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Prepare for CC packet
From: Steven J. Machida <[email protected]
Sent: Wednesday, May 29, 2024 1:28 PM
To: Lisa Porras <[email protected]
Subject:

Fw: Please support the Downtown Speciﬁc Plan!
fyi
Steven J. Machida
City of San Carlos
Public Works Director
[email protected]
(650) 802 4203From: Arley Lewis
Sent: Saturday, May 25, 2024 11:58 AM
To: Jeﬀ Maltbie <[email protected] ; Adam Rak <[email protected] ; City Manager <[email protected] ; John Dugan <[email protected] ; Pranita Venkatesh <[email protected] ; Ron Collins <[email protected] ; Steven J. Machida <[email protected] ; Sara McDowell <[email protected] ; Grace Le <[email protected] Cc: Sonia Elkes <[email protected] ; Andrew Hsu <andrew [email protected] Subject:

Please support the Downtown Speciﬁc Plan!
External Sender From
This message came from outside your organization
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May 25, 2024
To
Mayor John Dugan
Vice Mayor Sara McDowell
Council Member Ron Collins
Council Member Adam Rak
Council Member Pranita Venkatesh
Jeff Maltbie, City Manager
Steven Machida, Director of Public Works
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Grace Le, City Engineer
City of San Carlos
600 Elm Street
San Carlos, CA 94070
Re Downtown Specific Plan
Dear Mayor Dugan, Vice Mayor McDowell, Council Members Rak, Venkatesh, and Collins, Mr Matlbie, Mr Machida, Thank you for all the work you’ve done over the last few years to make downtown a more welcoming and vibrant place As local bike and pedestrian advocates, we’re e cited about the Downtown Specific Plan ( https //www sancarlosdowntownplan com/) that the planning team plans to make available at the City Council meeting on June 10 This plan deserves your support! Here's why we hope you’ll support and implement the plan as proposed It builds a lively downtown By adding safer pedestrian and bike access in the downtown sections of San Carlos Ave, Arroyo Ave, and Brittan Ave, It provides access to the growing East Side This plan complements the East Side Innovation District Vision Plan by building safe, efficient route It fits our future commute patterns The bike and pedestrian improvements on San Carlos Avenue will accommodate current bike and foot traffic t In particular, we urge you to implement the following aspects of the plan Add bike lanes and widen sidewalks on San Carlos Avenue between Walnut Street and El Camino Currently, the second lane in each direction i Add bike lanes and widen sidewalks on Arroyo Avenue between Elm Street and El Camino This makes space for the growing bike and foot traffic The plan creates a solid foundation, but there’s always room to improve We’d love to see more visible and accessible bike parking added to support the bikes, scooters, e bikes, and cargo bikes that shoppers, diners, and commuters are using more and more Sincerely,
Sonia Elkes, San Carlos Bikes founder
Andrew Hsu, SVBC board member, San Carlos Bikes volunteer Arley Lewis, San Carlos Bikes + SVBC volunteer
San Carlos Bikes & SVBC Local Team

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Summary of Community Touchpoints to Date
Spotlight
Newsletter
Focus Group
Meetings
Downtown
Advisory
Committee
City Council
Downtown
Subcommittee
Community
Workshops
Online
Surveys1
Open
House
Events
Planning &
Transportation
Commission
Study
Sessions
City
Council
Study
Sessions
Additional
Committees
and
Commissions
Released
August
2021
Infrastructure:

August 17,
2022
June 22, 2022
(orientation and
project
overview)
March 17,
2022
August 31,
2022
(Project
Overview,
Objectives,
Placemaking
Principles,
Existing
Conditions)
Social
Pinpoint
(Interactive
Mapping)
August
2022 to
Jan. 15,
2023
Coffee and
Comments,
Saturday,
March 4,
2023
- - Economic
Development
Advisory
Committee
(EDAC) Study
Session,
January 23,
2024
-
Mobility:

August 22,
2022
July 13, 2022
(ice cream
social)
November 22,
2022
February 15,
2023
(Preliminary
Urban Design
Concepts: 700
Laurel,
Harrington
Park, Alleys,
Future Plaza,
600 Laurel)
Preliminary
Design
Concepts:

March 1 –
April 30,
2023
-
April 17, 2023 April 24,
2023
Parks,
Recreation,
and Culture
Commission
(PRCC) Study
Session,
February 13,
2024
-
Seniors,
Children,
Special
Needs:

August 24,
2022
Sept.13, 2022
(Existing
Conditions:

Mobility,
Parking, Market
Demand, Land
Use, Live Poll,
Recap of
Workshop #1)
January 11,
2023
Downtown
Ideation –
Online
Workshop,
Dec 6, 2023
Downtown
Virtual
Ideation –
Community
Survey,
Dec 26,
2023 – Jan
22, 204
May 20, 2024 June 10,
2024 -
upcoming
Youth
Advisory
Committee
(YAC) Study
Session,
March 13,
2024
-
Downtown
Businesses
and Events:

August 30,
2022
Jan. 25, 2023
(Preliminary
Design
Concepts: 700
Laurel,
Harrington
Park, Alleys,
Future Plaza,
600 Laurel)
February 12,
2024-
Downtown
Ideation – In
Person
Workshop and
Open House,
Dec 9, 2023
- -
- - -
-
Downtown
Property and
Business
Owners
June 20, 2023
– Update,
Business
Community
April 16, 2024 - - -
- - -
1 All Online Surveys were posted on the project website at www.sancarlosdowntownplan.com

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Spotlight
Newsletter
Focus Group
Meetings
Downtown
Advisory
Committee
City Council
Downtown
Subcommittee
Community
Workshops
Online
Surveys1
Open
House
Events
Planning &
Transportation
Commission
Study
Sessions
City
Council
Study
Sessions
Additional
Committees
and
Commissions
Meeting –
May 24, 2023
Input, Work in
Progress
-
Silicon Valley
Bicycle
Coalition –
May 9, 2024
November
14,2023 –
Presentation
and Break Out
Groups –
Introduced
Promenade
and Gardens
concepts.
- - - -
- - -
- Sam Trans,
May 13, 2024
March 19,
2024 – DTAC
Endorsement
- - - -
- - -

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GRASS VALLEY’s MILL STREET + MAIN STREET EXAMPLE
•Project Type: CIP (not part of a master plan, specific plan effort) •Project Description: Mill Street closure (consists of two blocks closed), plus improvements to Main Street to tie in aesthetically to the Mill Street improvements.

Project Timeline – overall approx. 3 years from visioning to completion.

Visioning Process (approx.10 months)
Worked with Atlas Labs to conduct community outreach and visioning, renderings, conceptual drawings, City Council approval. Developed a package that included an RFP to take to construction.

RFP for Design/Build
To expedite the process and get to construction faster, the city team decided to go with a Design/Build approach. Grass Valley’s City Engineer explained that engineering/construction drawings can take up to a year to complete, then another 6 months to get a contractor lined up to start the work. Thus, the Design/Build option was their strategy to make it move faster. Note: the City knew it needed to replace the water line. While the Design/Build drawings were underway, they got started on replacing the water line – cost them $1 million.

Construction (approx. 2 years to construct) Note: Grass Valley must deal with occasional snow, which caused the site to shut down; this added to the overall timeline to complete.

Public Outreach – Merchant/Business Operator Communication and Coordination •In their experience, this is a full-time job.
•City Manager took strong lead in outreach, communication, attending meetings with Chamber and their local Business Improvement District. •Regular meetings held with merchants, City Manager, and Civil Engineer. •Construction Office was set up in downtown for continued project presence. •Inspectors involved.

Financing (multiple methods)
•ARPA funds – American Recovery Protection Act (funds from Covid impacts) o3.5 million total
•Water Fund
o1 million to fund waterline replacement work
•Tax Measure Funds
•Developer Funds
•Some General Fund money
Total cost: 6 million (note staff originally thought they could do this with 3.5 million).

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CITY COUNCIL

STAFF REPORT
MEETING DATE: June 10, 2024
ITEM TITLE: Consideration of Introducing an Ordinance Amending San Carlos Municipal Code Chapter 2.24.060 - Commissions - Length of Service, to Add a Provision Allowing Extension or Reappointment of Term Limited Commissioners.

RECOMMENDATION:

Staff recommends that the City Council introduce an Ordinance amending San Carlos Municipal Code Chapter 2.24.060 - Commissions – Length of Service, to add a provision allowing extension or reappointment of term limited commissioners until the position is filled.

FISCAL IMPLICATIONS:

None.

BACKGROUND:

The San Carlos Municipal Code currently provides that City Council appointed commissioners are limited to serving no more than two consecutive three-year terms for a maximum total of six consecutive years.

These term limits provide more opportunities for our community members to serve on commissions and to hear more diverse opinions and input when considering issues that come before the City Council.

There are currently two seats on the Planning and Transportation Commission (PTC) that will be terming out on June 30, 2024. In March, staff opened the commission filing period, however, due to an insufficient pool of qualified applications by the May 17, 2034 filing deadline, staff extended the filing period to August. With this extension, the earliest that the two seats on the PTC could be filled would be after August 28, leaving the PTC to function with only three members for at least two of its meetings. Commissions benefit from a full membership. This scenario could reoccur for this or other commissions.

ANALYSIS:

It is important for the success of our commissions to have full membership. However, there is sometimes a need to extend a commission recruitment deadline past the date a commissioner’s term expires, resulting in vacant seats on the commission. Many actions take three votes and with only three commissioners, some issues could be approved with only two votes. There are also Brown Act implications, in that with a three-member commission, members would be prohibited from speaking with one other commissioner as currently allowed. Therefore, staff recommends

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that a provision be added to the Municipal Code to provide the Council with the ability to extend a Commissioner’s length of service if they anticipate a commission seat will not be filled before the commissioner’s term expires, or to allow for a temporary reappointment after the term has expired. The extension or reappointment would be for a specified additional time or until the seat is filled, whichever occurs first.

We anticipate that this provision will allow commissions to continue business with a full body, while they wait for a new commissioner appointment from Council.

If the proposed Ordinance is introduced at this meeting, the second reading will be brought forth on June 24 and the Ordinance could be effective 30 days after.

ALTERNATIVES:

The alternatives available to the City Council include:

1. Introduce an Ordinance amending San Carlos Municipal Code Chapter 2.24.060 - Commissions – Length of Service, to add a provision allowing extension or reappointment of term limited commissioners until the position is filled; or

2. Do not introduce the Ordinance; or

3. Provide staff with alternative direction.

Respectfully submitted by:

Crystal Mui, City Clerk
Approved for submission by:
_______________________
Jeff Maltbie, City Manager
ATTACHMENT(S):

1. Proposed Ordinance

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ORDINANCE NO. ____

AN ORDINANCE OF THE CITY OF SAN CARLOS AMENDING SAN CARLOS MUNICIPAL CODE CHAPTER 2.24.060 – COMMISIONS- LENGTH OF SERVICE, TO ADD A

PROVISION ALLOWING EXTENSION OR REAPPOINTMENT OF TERM
LIMITED COMMISSIONERS.

SECTION 1. Findings. The City Council of the City of San Carlos does hereby find and declare as follows:

WHEREAS, San Carlos Municipal Code Section 2.24 establishes the Commissions and Boards in San Carlos; and
WHEREAS, San Carlos Municipal Code Section 2.24.060 provides that City Council appointed commissioners are limited to serving no more than two consecutive three-year terms for a maximum total of six consecutive years; and
WHEREAS, there is sometimes a need to extend a commission recruitment deadline past the date the commissioner’s term expires; and
WHEREAS, it is important for the success of our commissions to have a full complement and participation of its members; and
WHEREAS, staff recommends that a provision be added to the Municipal Code providing Council with the ability to extend a Commissioner’s length of service if a commission seat will not be filled before the commissioner’s term expires or to allow for a temporary reappointment, until the position is filled.

NOW, THEREFORE BE IT RESOLVED that the City Council of the City of San Carlos hereby amends the San Carlos Municipal Code Chapter 2.24.060 -Commissions – Length of Service, to read as follows (edits shown in red):

CHAPTER 2.24 - COMMISSIONS

2.24.060 Length of service.

A. Except as set forth herein, time of service by a member on any of the City Council appointed commissions, committees and boards (hereafter “commissions”) mentioned in Section 2.24.010 shall not exceed six years of consecutive service. If a commissioner is appointed to another commission by the City Council, their time of service on the first commission shall not be counted as cumulative service. Former commission members who have not served for one year or more shall be eligible for appointment to a commission, subject to a new limitation of six years of consecutive service.

B. Notwithstanding the above limitation, in order to meet the intent of staggered membership, to avoid subsequent mid-term changes to commissions and for implementation of this chapter:

1. Initial appointees and members currently appointed to a commission as of adoption of the ordinance codified in this chapter may serve up to seven years; and

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2. Time served after appointment to fill unexpired terms shall not be counted as a term or against the overall limit of six years of consecutive service.

3. In the event the City Council has not filled a commission seat before June 30 of the year in which such commission term would expire, the City Council may, but is not required to, extend the term or reappoint commissioners expired terms for a specified additional time or until filled by the Council, whichever occurs first.

C. Alternate Member. If an alternate member fills an unscheduled vacancy, their time served as an alternate member does not count towards the overall limit of six years.

Additionally, the time served filling the unscheduled vacancy shall not be counted as a term or against the overall limit of six years of consecutive service.

SECTION 2: CEQA. This Ordinance is exempt from additional environmental review pursuant to California Environmental Quality Act (“CEQA”) Guidelines Section 15061(b)(3); under the general rule that CEQA applies only to projects, which have the potential for causing a significant effect on the environment. Where it can be seen with certainty that there is no possibility that the activity in question may have a significant effect on the environment, the activity is not subject to CEQA.

SECTION 3: Severability. The City Council hereby declares that it would have passed this Ordinance sentence by sentence, paragraph by paragraph, and section by section, and does hereby declare that any provisions of this Ordinance are severable and if for any reason any sentence, paragraph or section of this Ordinance shall be held invalid, such decision shall not affect the validity of the remaining parts of this Ordinance.

SECTION 4: Publication and Effective Date. This Ordinance shall be published and posted according to law and shall take effect and be in force from and after 30 days after its passage and adoption.
* * * *
I, City Clerk Crystal Mui, hereby certify that the foregoing Ordinance was introduced on the 10th day of June, 2024 and passed and adopted as an Ordinance of the City of San Carlos at a regular meeting thereof held on the ____ day of ____, 2024 by the following vote:
________________________________
CITY CLERK of the City of San Carlos
APPROVED:
____________________________
MAYOR of the City of San Carlos
AYES, COUNCILMEMBERS:

NOES, COUNCILMEMBERS:

ABSENT, COUNCILMEMBERS:

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CITY COUNCIL

STAFF REPORT
MEETING DATE: June 10, 2024
ITEM TITLE: Consideration of Adopting a Resolution Calling for and Giving Notice of a General Municipal Election to be Held on Tuesday, November 5, 2024 for the Election of Certain Municipal Officers as Required by the Provisions of the Laws of the State of California Relating to General Law Cities; Authorizing the Execution of a Services Agreement with the County of San Mateo for Specified Services Relating to Conducting a General Municipal Election to be Consolidated with the Statewide Election; and Submitting a Measure to the Voters a Question Relating to the City Treasurer as an Appointed Position.

RECOMMENDATION:

Staff recommends that the City Council adopt a Resolution:
- calling for and giving notice of a General Municipal Election to be held on Tuesday, November 5, 2024 for the election of certain municipal officers; - authorizing the execution of a services agreement with the County of San Mateo for specified services relating to conducting a General Municipal Election (“Election”) to be consolidated with the statewide election; and
- submitting a measure to the voters relating to the City Treasurer as an appointed position.

FISCAL IMPLICATIONS:

The County of San Mateo’s Elections Division (“County”) has provided a quote ranging from $103,200 to $123,800 for election services for the election of the Council and Treasurer and a measure on the ballot. The cost is based on several variables, such as the number of registered voters and the number of jurisdictions participating in the election. The City Clerk’s fiscal year 2024-25 budget contains adequate funds to cover the quote. There is no additional appropriation needed at this time.

BACKGROUND:

Since 2018, the City of San Carlos has held its municipal elections on even-numbered years for the purpose of electing its municipal officers.

The offices to be voted upon at San Carlos’ November 5, 2024 Election shall be two members of the City Council for the full term of four years and the position of the City Treasurer for the full term of four years.

On March 13, 2023, at Council’s request, the City Attorney presented to them the advantages and disadvantages of an elected versus appointed City treasurer. The staff report is included as

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Attachment 2. After discussion, the Council directed staff to draft a measure for consideration by the Council.

ANALYSIS:

Election Services.

Staff proposes that the City contract with the County for election services. The County has experience and expertise running citywide elections and obtaining seasonal workers trained in election registration, balloting, printing, poll working, etc. Also, due to the economics involved, the public interest would best be served by having the County consolidate the Election with any other elections to be held on Tuesday, November 5, 2024.

City Treasurer as an Appointed Position.

Pursuant to Government Code Section 36508 and 36509, the City Council must submit a local measure to the voters to determine whether the City Treasurer position should be appointive. If the City Council wishes to place the measure on the ballot for the statewide general election scheduled for November 5, 2024, it must adopt the Resolution, shown as Attachment 1, requesting the San Mateo County Board of Supervisors place the ballot measure before the voters at a consolidated election.

The proposed draft of the ballot question is shown below:

Impartial Analysis
The Resolution also directs the City Attorney to prepare an impartial analysis (not exceeding 500 words) to accompany the measure and directs staff to take action necessary to ensure the measure appears on the ballot and that all documents are properly delivered to the County Registrar of Voters.

Arguments in Favor and Rebuttal Argument
The Resolution also directs the City Council to appoint two of its members to a subcommittee with the purpose of preparing and filing the arguments in favor of the measure (not exceeding 300 words) and any rebuttal argument to an argument against the measure (not exceeding 250 words). The ad hoc committee will be formed solely for this purpose and will not be subject to the Brown Act’s open meeting rules.

If the Council chooses not to authorize any member(s) to write arguments, then any individual voter who is eligible to vote on the measure, or bona fide associations of citizens, or any combination of voters and associations, may file a written argument for or against the Ordinance pursuant to Elections Code Section 9282. In this situation, the City Clerk will select an argument in favor of and against the measure for the ballot pamphlet in accordance with the priority order set forth in Elections Code Section 9287.

Yes

SHALL THE OFFICE OF THE SAN CARLOS
CITY TREASURER BE APPOINTIVE? No

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Next Steps.

The term for the sitting elected City Treasurer in San Carlos expires 2024. If the measure to make the City Treasurer position appointive occurs on November 5, 2024, and if there are no candidates, the appointment could occur at the end of the current term. However, if a Treasurer is elected in the 2024 election, the elected official would serve the remainder of his/her term until 2028 and then the position would become appointed.

To meet the deadlines required for a November 5, 2024 ballot measure, the following preliminary schedule has been developed:

June 10 Adopt a Resolution calling the election; authorizing the County of San Mateo to provide services conducting the City Election to be consolidated with the statewide election; and submitting a measure on the ballot.

June 24 City Attorney’s Impartial Analysis due
August 13 Primary Arguments Due
August 23 Rebuttal Arguments Due
ALTERNATIVES:

The alternatives available to the City Council include:

1. Adopt a Resolution calling for and giving notice of a General Municipal Election to be held on Tuesday, November 5, 2024 for the election of certain municipal officers; authorizing the execution of a services agreement with the County of San Mateo for specified services relating to conducting a General Municipal Election (“Election”) to be consolidated with the statewide election; and submitting a measure to the voters a question relating to the City Treasurer as an appointed position; or

2. Do not adopt the Resolution; or

3. Provide staff with alternate direction.

Respectfully submitted by:

Crystal Mui, City Clerk
Gregory J. Rubens, City Attorney
Approved for submission by:
_______________________
Jeff Maltbie, City Manager
ATTACHMENT(S):

1. Resolution
Exhibit A to Resolution - Ordinance

2. March 13, 2023 City Council Staff Report

3. SMC Election Services Agreement Template

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RESOLUTION NO. 2024 – ____

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN CARLOS

CALLING FOR AND GIVING NOTICE OF A GENERAL MUNICIPAL ELECTION TO BE HELD ON TUESDAY, NOVEMBER 5, 2024, FOR THE ELECTION OF CERTAIN MUNICIPAL

OFFICERS AS REQUIRED BY THE PROVISIONS OF THE LAWS OF THE STATE OF CALIFORNIA RELATING TO GENERAL LAW CITIES; AUTHORIZING THE EXECUTION OF

A SERVICES AGREEMENT WITH THE COUNTY OF SAN MATEO FOR SPECIFIED

SERVICES RELATING TO CONDUCTING A GENERAL MUNICIPAL ELECTION TO BE CONSOLIDATED WITH THE STATEWIDE ELECTION; AND SUBMITTING A MEASURE TO

THE VOTERS A QUESTION RELATING TO THE CITY TREASURER AS AN APPOINTED POSITION.

WHEREAS, under the provisions of the laws relating to General Law Cities in the State of California, a General Municipal Election shall be held on November 5, 2024 for the election of Municipal Officers; and
WHEREAS, the City Council also desires to submit to the voters at the election a question whether the City Treasurer should be made an appointed position.

NOW, THEREFORE BE IT RESOLVED, that the City Council of the City of San Carlos, California, does declare, determine, and order as follows:

SECTION 1. Pursuant to the requirements of the laws of the State of California relating to General Law Cities, there is called and ordered to be held in the City of San Carlos, California, on Tuesday, November 5, 2024, a General Municipal Election for the purpose of electing two members of the City Council for the full term of four years and a City Treasurer for the full term of four years.

SECTION 2. Ballot Question. The City Council, pursuant to its right and authority as contained in California Elections Code section 9222 and Government Code section 36508, hereby does order submitted to the voters at the General Municipal Election the following question:

SECTION 3. Submission of Ballot Ordinance/Measure. That the proposed completed text of the measure is attached hereto as Exhibit A to this Resolution and is incorporated by this reference as if fully set forth herein.

SECTION 4. Passing Vote. That the vote requirement for the measure to pass is a majority (50% +1) of the votes cast.

SECTION 5. Impartial Analysis. The City Council directs the City Clerk to transmit a copy of the measure to the City Attorney, who shall prepare an impartial analysis of the measure, not exceeding 500 words, showing the effect of the measure on the existing law if passed by the voters. The submittal deadline for the Impartial Analysis is June 24, 2024, at 5:00 p.m.

Yes

SHALL THE OFFICE OF THE SAN CARLOS
CITY TREASURER BE APPOINTIVE? No

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SECTION 6. Argument Submission. That the City Council authorizes the following member(s) of its body:
[names of councilmembers selected to write argument]
to file a written argument in favor of the measure not exceeding 300 words regarding the City measure as specified above, accompanied by the printed name(s) and signature(s) of the author(s) submitting it, in accordance with Article 4, Chapter 3, Division 9 of the Elections Code of the State of California. The argument shall be filed with the City Clerk, signed, with the printed name(s) and signature(s) of the author(s) submitting it, or if submitted on behalf of an organization, the name of the organization, and the printed name and signature of at least one of its principal officers who is the author of the argument. Arguments shall be accompanied by the Form of Statement to be filed by author(s) of argument.

A. Pursuant to Election Code Section 9286, the City Clerk has established August 13, 2024 at 5:00pm as the deadline for submission of arguments in favor of and arguments against the question.

B. The arguments may be changed or withdrawn until and including August 13, 2024 at 5:00 pm after which no arguments for or against the City measure may be submitted to the City Clerk.

C. If more than one argument for or against the question is submitted, the priorities set forth in Elections Code Section 9287 shall control.

SECTION 7. Provision for Rebuttal Arguments. The City Council hereby adopts the provisions of Elections Code Section 9285 allowing the filing of rebuttal arguments. The deadline for filing rebuttal arguments shall be August 23, 2024 at 5:00pm.

The Councilmembers designated above in Section 6 are also authorized to submit a rebuttal argument, which must be no more than 250 words long and may be written by the author of the argument, or the author may authorize, in writing, any other person to prepare, submit, or sign the rebuttal argument.

SECTION 8. Election Procedure and Request for Consolidation.

A. The ballots to be used at the election shall be in the form and content as required by law.

B. The City Clerk is authorized, instructed, and directed to coordinate with the County of San Mateo Registrar-Recorder to procure and furnish any and all official ballots, notices, printed matter and all supplies, equipment, and paraphernalia that may be necessary in order to properly and lawfully conduct the election.

C. That the vote centers for the election shall be open at seven o’clock a.m. of the day of the election and shall remain open continuously from that time until eight o’clock p.m. of the day when the vote centers shall be closed, pursuant to Election Code § 10242, except as provided in §§ 14212, 14401 of the Elections Code of the State of California.

D. Candidates may submit optional Candidate Statements, up to 200 words, for printing in the official voter guide and mailed to all voters. Said Candidate Statements are required by law to be printed in English, Spanish, Chinese and Filipino at the candidate’s expense.

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E. In all particulars not recited in this Resolution, the election shall be held and conducted as provided by law for holding Municipal Elections.

F. The City of San Carlos does hereby request the Board of Supervisors of the County of San Mateo to consolidate said election with any other election to be held on November 5, 2024 and render specified services to the City relating to the conduct of the election. The City Manager is hereby authorized and directed to enter into a services agreement with the County of San Mateo County Elections Official to provide Election Services to the City of San Carlos relating to the General Municipal Election.

G. The Board of Supervisors of San Mateo County is requested to include on the ballots and sample ballots, all qualified measures submitted by the City Council to be ratified by the qualified electors of the City of San Carlos.

H. Notice of the time and place of holding the election is given and the City Clerk is authorized, instructed, and directed to give further or additional notice of the election, in the time, form, and manner as required by law.

SECTION 9. The City Clerk shall certify the passage and adoption of this Resolution and enter it into the book of original Resolutions.

SECTION 10. Delivery of Resolution to County. That the City Clerk is hereby directed to file a certified copy of this Resolution with the San Mateo County Board of Supervisors and the San Mateo County Registrar of Voters.
* * * * *
I, City Clerk Crystal Mui, hereby certify that the foregoing Resolution was duly and regularly passed and adopted by the City Council of the City of San Carlos at a scheduled meeting thereof held on the 10th day of June 2024, by the following vote:
________________________________
CITY CLERK of the City of San Carlos
APPROVED:
___________________________
MAYOR of the City of San Carlos
Exhibit A. Ordinance
AYES, COUNCILMEMBERS:

NOES, COUNCILMEMBERS:

ABSENT, COUNCILMEMBERS:

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ORDINANCE NO. ____

AN INITIATIVE ORDINANCE OF THE CITY OF SAN CARLOS

CHANGING THE OFFICE OF CITY TREASURER FROM AN
ELECTED OFFICE TO AN APPOINTED OFFICE.

WHEREAS, General Law cities such as San Carlos are required to have an elected or appointed City Treasurer; and
WHEREAS, the only qualifications in State law for elected City Treasurers is that they must be at least 18 years old and registered voters of the City. The City is prohibited from establishing any other requirements; and
WHEREAS, in short, this position performs critical City functions that should require specialized education and experience to properly discharge these duties; and WHEREAS, at it’s June 10, 2024 meeting, the City Council adopted a Resolution submitting a question to the voters at the November 5, 2024 General Municipal Election relating to changing the City Treasurer to an appointed position.

NOW THEREFORE, THE PEOPLE OF THE CITY OF SAN CARLOS DO ORDAIN AS FOLLOWS:

SECTION 1. The office of the City Treasurer shall be changed from elective to appointive pursuant to California Government Code Section 36508.

SECTION 2. This Ordinance shall take effect as provided in §9217 of the Elections Code of the State of California.

SECTION 3. The City Clerk shall publish this Ordinance according to law.

SECTION 4. The Mayor is hereby authorized to attest to the adoption of this Ordinance by the People voting thereon on November 5, 2024, by signing where indicated below. ****
I hereby certify that the foregoing Ordinance was passed, approved and adopted by the People of the City of San Carlos on the 5th day of November, 2024.

Date: ___________________________ __________________________________ MAYOR of the City of San Carlos
ATTEST:
________________________________
CITY CLERK of the City of San Carlos

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CITY COUNCIL

STAFF REPORT
MEETING DATE: March 13, 2023
ITEM TITLE: Consider the Advantages and Disadvantages of an Elected Versus Appointed City Treasurer Position and Provide Direction to Staff as to Whether to Submit the Matter to the San Carlos Electorate as Part of the November 2024 Consolidated Municipal Election.

RECOMMENDATION:

Staff recommends that the City Council receive a report on the need for a City Treasurer and the advantages and disadvantages of an elected versus appointed City Treasurer position and provide staff direction as to whether to forward the matter to the San Carlos electorate as part of the November 2024 consolidated Municipal Election.

FISCAL IMPLICATIONS:

The cost associated with the City Treasurer position is somewhat dependent upon the individual selected for the position. Base compensation for the City Treasurer is $560 per month. Health and welfare benefits can vary depending on the individual, but have been budged at $2,100 per month. The Fiscal Year 2022-23 budget for the City Treasurer’s Department is $33,900.

The San Mateo County Elections Office estimates that the cost range to conduct a special election in November 2023 would be between be $304,000 to $364,800. However, the cost of adding a measure to the November 2024 General Municipal Election would be marginally higher than the cost of running a General Municipal Election with only City Council and City Treasurer seats on the ballot.

BACKGROUND:

The City Treasurer position and duties are established by the California Government Code Section 41001-41007 (Attachment 1). General Law cities such as San Carlos are required to have an elected or appointed City Treasurer. Currently, the position of City Treasurer is an elected office. The only qualifications in State law for elected City Treasurers is that they must be at least 18 years old and registered voters of the City. The City is prohibited from establishing any other requirements.

The City Treasurer is required to prudently invest and manage City funds, currently in excess of $180 million, to adhere to all laws and regulations governing municipal finance, and to review and approve all warrants including payroll registers. The City Treasurer position has mandatory duties and responsibilities under State law and as part of best practices. The Treasurer should be knowledgeable of numerous accounting and fiscal reporting requirements mandated by the Government Accounting Standards Board. In the past several years with the new governmental accounting pronouncements, the duties of the City Treasurer have become significantly more

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complex. In short, this position performs critical City functions that should require specialized education and experience to properly discharge these duties. Unlike members of the City Council, this elected position has no independent policy-making authority.

For this reason, most cities now have appointed City Treasurers. The law also provides that the City Council, by resolution, can delegate this appointment authority to the City Manager. This is currently the case with the City Clerk position. The City Treasurer is not a full time position.

Converting the Treasurer from an elected position to an appointed one will ensure that the position is filled by a qualified candidate, appointed either by the City Council or City Manager. San Carlos’ routine financial tasks are performed by the Administrative Services Director and accounting staff.

The Administrative Services Director or other qualified city employee may be appointed Treasurer.

In San Mateo County, many cities have appointive City Treasurers. The voters in the Cities of Millbrae, San Bruno, Belmont, and South San Francisco, all in the last 15 years approved appointment of their City Treasurers.

Advantages/Disadvantages of an elected City Treasurer may include, but not be limited to:

Advantages:
•More direct public oversight through the electoral process and financial review provided by the City Treasurer;
•Elected officers may provide “checks and balances” to actions of the City Council; and •There is a residency requirement for the position.

Disadvantages:
•Lack of mandatory minimum professional qualifications for the City Treasurer position (other than being 18 years of age and a City resident); •Applicant pool is limited to City residents;
•Duplication and potential conflict, between duties and activities of the elected position versus professional staff;
•The electoral process runs the risk of politicizing functions that are now generally technical and ministerial pursuant to law; and
•Cost (for periodic elections, salary, benefits and supplies).

Additionally, specific to the elected City Treasurer, it should be noted that the financial “checks and balances” system has improved over the years pursuant to new requirements for annual audits, use of outside independent auditors, adoption of investment policies consistent with detailed investment requirements set forth in the Government Code, and the maintenance of fidelity bonds covering city officers as a means to safeguard public funds.

ANALYSIS.

Making the City Treasurer position appointive would help ensure that the City is able to appoint an individual to this office who possess the necessary education, training, and experience to perform their respective duties effectively and consistently with the direction of the City Council as delegated to the City Manager. It would eliminate the possibility that individuals, whose only qualification is that they are adult residents of the City, could be elected to assume responsibilities for which they are unqualified, with the potential of creating significant risk to the City’s efficient operations.

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In evaluating the desirability of an elected versus appointed Treasurer, the Council may wish to consider whether:
•the appropriate nature and degree of oversight/supervision for the office is best achieved by an elected or appointed office
•the appropriate qualifications for the office are best assured by an elected or appointed office
•the operational needs of the City are best met by an elected or appointed office SUMMARY:

The term for the sitting elected City Treasurer in San Carlos expires in 2024. Voter approval of a ballot measure to change the Treasurer position to appointive would not be effective until the existing term expires. The Council could by resolution delegate appointment authority to the City Manager if the measure passes.

If the intention of the City Council is to ask the voters whether to change the position to appointive before the end of the current City Treasurer’s term, a special election would be required, which is authorized by law. This would prevent a new term from starting after the November 5, 2024 election. As indicated above, there is a significant cost for a special election, especially if no other measures are on the same ballot. If the measure to make the City Treasurer position appointive occurs on November 5, 2024 and if there are no candidates, the appointment could occur at the end of the current term. However, if a Treasurer is elected in the 2024 election, the elected official would serve the remainder of her/his term until 2028 and then the position would become appointed.

ALTERNATIVES:

Options available to the City Council include:

1. Direct the City Attorney to draft a measure for consideration by the Council for a special election; or

2. Direct the City Attorney to draft a measure for consideration by the Council for the November 5, 2024 consolidated Municipal Election; or

3. Defer action on this item to a future time; or

4. Provide alternate direction
Respectfully submitted by:

Gregory Rubens, City Attorney
Approved for submission by:
_______________________
Jeff Maltbie, City Manager
ATTACHMENT(S):

1. Government Code Section 41001-41007 (City Treasurer)

2.Procedure for voter approval (Govt. Code 36508-510)

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Attachment 1 - Government Code Section 41001-41007 (City Treasurer) 41001.

The city treasurer shall receive and safely keep all money the treasurer receives. (Amended by Stats. 2017, Ch. 77, Sec. 1. (SB 742) Effective January 1, 2018.) 41002.

(a) The city treasurer shall comply with all laws governing the deposit and securing of public funds and the handling of trust funds in his or her possession. (b) If the city has issued bonds, the city treasurer shall use a system of accounting and auditing that adheres to generally accepted accounting principles. (Amended by Stats. 2017, Ch. 77, Sec. 2. (SB 742) Effective January 1, 2018.) 41003.

The city treasurer shall pay out money only on warrants signed by legally designated persons. (Amended by Stats. 2017, Ch. 77, Sec. 3. (SB 742) Effective January 1, 2018.) 41004.

Regularly, at least once each month, the city treasurer shall submit to the city clerk a written report and accounting of all receipts, disbursements, and fund balances. The city treasurer shall file a copy with the legislative body.
(Amended by Stats. 2017, Ch. 77, Sec. 4. (SB 742) Effective January 1, 2018.) 41005.

The city treasurer shall perform such duties relative to the collection of city taxes and license fees as are prescribed by ordinance.
(Added by Stats. 1949, Ch. 79.)
41006.

The city treasurer may appoint deputies.
(Amended by Stats. 2017, Ch. 77, Sec. 5. (SB 742) Effective January 1, 2018.) 41007.

The deputies shall hold office at the pleasure of the city treasurer and receive such compensation as is provided by the legislative body.
(Added by Stats. 1949, Ch. 79.)

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Attachment 2 - Procedure for Voter Approval (Govt. Code 36508-510) 36508.

At any municipal election, or a special election held for that purpose, the city council may submit to the electors the question whether the elective officers, or any of them except council members, shall be appointed by the city council; provided, however, that the city council shall not submit such question to the electors more often than once in an 11-month period. (Amended by Stats. 2010, Ch. 699, Sec. 11. (SB 894) Effective January 1, 2011.) 36509.

The question shall be printed on the ballots used at the election substantially in one of the following forms:
(a) “Shall the offices of city clerk and city treasurer be appointive?”; or (b) “Shall the office of city clerk be appointive?”; or (c) “Shall the office of city treasurer be appointive?” The words “yes” and “no” shall be so printed on the ballots that the voters may express their choice.
(Amended by Stats. 1957, Ch. 765.)
36510.

If a majority of the votes cast on the proposition is for it, the city council shall appoint such officers at the expiration of the terms of the officers then in office, and on a vacancy in any such office. Such officers shall hold office during the pleasure of the city council and, notwithstanding Section 36502 to the contrary, are not required to be residents or electors in the city. The city council may by ordinance vest in the city manager its authority to appoint such officers.

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SERVICE AGREEMENT FOR THE PROVISION OF ELECTION SERVICES

BETWEEN THE CITY OF AND

SAN MATEO COUNTY CHIEF ELECTIONS OFFICER & ASSESSOR-COUNTY CLERK-RECORDER

This Service Agreement for the Provision of Election Services (“Agreement”), entered into this _______ day of _______________, 2024, by and between the City of (the “Municipality”) and San Mateo County Chief Elections Officer & Assessor – County Clerk – Recorder (the “Chief Elections Officer”);

WHEREAS, it is necessary and desirable that the Chief Elections Officer be retained for the purpose of conducting an election, described in more detail below, for the Municipality; and

WHEREAS, the Chief Elections Officer has been asked by the Municipality to conduct an election on , 2024 (the “Election”).

NOW, THEREFORE, IT IS HEREBY AGREED BY THE PARTIES HERETO AS FOLLOWS:

SERVICES TO BE PERFORMED BY THE MUNICIPALITY:

1) Within the time frame set by statute, the Municipality will request the Board of Supervisors, through the Chief Elections Officer, to conduct an election relating to the Municipality on , 2024 and will request the services of the Chief Elections Officer in relation to the Election.

2) The Municipality will publish the Notice of Election and the Notice to File Declarations of Candidacy for the offices to be voted on and/or the Notice to File Arguments For or Against any measure.

3) The Municipality will submit to the Chief Elections Officer the offices to be voted on and the measure ballot questions by 88 days prior to the Election. The Municipality will submit to the Chief Elections Officer the names and ballot destinations of the candidates to appear upon the ballot by 81 days prior to the Election.

4) The Municipality will prepare and deliver to the Chief Elections Officer the ballot pamphlet information containing, as applicable, candidate designations and statements, ballot measure(s), tax rate statement(s), impartial analyses, arguments for or against measures and rebuttals thereto.

5) The Municipality will review and sign off on the official ballot wording for measures.

6) The Municipality will complete any other non-delegable tasks required by law in relation to the Election.

7) The Municipality shall maintain records/maps regarding the boundaries of the Municipality and will notify the Chief Elections Officer of any changes/additions to those boundaries by 125 days prior to the Election.

SERVICES TO BE PERFORMED BY CHIEF ELECTIONS OFFICER:

1) The Chief Elections Officer will select the sample and official ballot printer(s) and translators.

2) The Chief Elections Officer will prepare and deliver all election information to the printers and translators.

3) The Chief Elections Officer will determine the appropriate translation and transliteration of all pertinent documents.

4) The Chief Elections Officer will issue, receive and process vote by mail ballots.

5) The Chief Elections Officer will set up ADA compliant Vote Centers, publish any required notices and conduct the Election.

6) The Chief Elections Officer will provide services for any official recount or election contest, if applicable.

7) The Chief Elections Officer will conduct all aspects of the Canvass of Votes Cast. Pursuant to Section 10262 of the Elections Code, the Chief Elections Officer will submit a Certificate of Chief Elections Officer to the Municipality’s governing body certifying the results of the Election.

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8) The Chief Elections Officer will conduct other various and miscellaneous election-related activities directly required to conduct the Election itself. To the extent that the Municipality has obligations under law to perform various duties that relate to the Election beyond those directly involved with conducting the Election, those duties remain the responsibility of the Municipality. If the Municipality wishes to have any such duties performed by the Chief Elections Officer, the parties must mutually agree in advance in writing to have the Chief Elections Officer perform such duties. By way of example only, if the Municipality is required to send certain notices or adopt resolutions relating to the Election, those duties remain duties of the Municipality.

TERMS:

This Agreement shall be in effect for the performance of all services incident to the preparation and conduct of the Election to be held on , 2024, including before and after said Election date.

In the event the Chief Elections Officer is unable to perform services required under this Agreement as a result of employer/employee relation conditions, vendor conditions, the unavailability of Federal, State, or County funds, COVID-19-related limitations, and/or other conditions beyond the control of the Chief Elections Officer, the Chief Elections Officer will be relieved of all obligations under this Agreement. The Chief Elections Officer may terminate this Agreement after giving 72 hours written notice, at which time the Chief Elections Officer will be relieved of all obligations under this Agreement.

This Agreement can be terminated by the Municipality upon 30 days written notice.

COST FOR SERVICES

In consideration of the performance of services and supplies provided by the Chief Elections Officer, including 1) any and all costs incurred during a recount or election contest that are not reimbursed by the voter requesting the recount or filing the contest as specified in the Elections Code and 2) any other costs associated with the Election, such as return postage costs and costs for ensuring voter accessibility, the Municipality shall pay to the Chief Elections Officer a sum equal to the full cost of the Election, including all such services, supplies, and other costs.

The Chief Elections Officer shall send an itemized invoice to the Municipality for all services provided pursuant to this Agreement after the Election is conducted and all related costs are determined. Payment on the full amount of the invoice shall be due and the Municipality shall submit payment to the County of San Mateo within forty-five (45) days of the date of the invoice (the “Due Date”). If the amount is not paid in full within this time, interest shall accrue monthly at a rate of 0.25% per month (equivalent to 3% annually) on the unpaid balance starting at the Due Date.

Thereafter, invoices will be sent and shall be payable within thirty (30) days of the date of the invoice, with interest being added each month for any unpaid balance.

MUNICIPALITY

Signature: _____________________________________ Date:_____________

Print Name: _____________________________________

Title:
_____________________________________

COUNTY

Signature: _____________________________________ Date: _____________

Print Name: _____________________________________

Title: _____________________________________

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CITY COUNCIL

STAFF REPORT
MEETING DATE: June 10, 2024
ITEM TITLE: Consideration of Fiscal Year 2024-25 Mid-Cycle Budget Adjustments and Adopting a Resolution Adopting the Proposed Mid-Cycle Fiscal Year 2024-25 General Fund and Non-General Fund Appropriation Budgets.

RECOMMENDATION:

Staff recommends that the City Council adopt a Resolution authorizing Fiscal Year (FY) 2024-25 Mid-Cycle Budget adjustments for the General Fund and Non-General Fund appropriation budgets.

FISCAL IMPLICATIONS:

Adoption of the Resolution will impact:

1. FY 2024-25 General Fund appropriations, amended by an amount of $227,550, increasing the total appropriation budget to $61,875,040; and

2. FY 2024-25 Wastewater (Sewer) Fund appropriations, amended by an amount of $128,600, increasing the total appropriation budget to $22,412,400; and

3. FY 2024-25 Capital Funds appropriations, amended by an amount of $2,484,300, increasing the total appropriation budget to $34,139,200; and

4.FY 2024-25 Other Program Funds appropriations, amended by an amount of $476,000, increasing the total appropriation budget to $5,080,500.

BACKGROUND:

Last June, the City Council adopted the FY 2023-25 Biennial Budget, which was the result of an inclusive and interactive staff budget development process, the City Council Budget Study Session held on May 5, 2023, as well as Council direction given throughout the year. Resolution 2023-066 set the appropriation levels for both FY 2023-24 and FY 2024-25. One of the primary advantages of a two–year budget cycle is the amount of time savings that can be realized by both staff in the preparation of the budget and the governing body, who must review and adopt the budget.

ANALYSIS:

In the second year of the two-year budget, the departments were given an opportunity to review their projections and budgets and request additional funding, if needed. Any additional funding required to meet the City Council’s Strategic Plan objectives have been included in the

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recommendations. The City Manager, Assistant City Manager, Administrative Services Director, and Financial Services Manager met with each department individually to discuss and finalize the Proposed FY 2024-25 Budget. The program enhancement requests have been broken down by major fund category and are listed below. Accounting adjustments represent changes to assumptions in revenues and expenses based on historical trends, projections based on current economic trends and conditions, and information from our third-party consultants. Also included in this category are savings resulting from the one-time paydown of the CalPERS pension obligations that the City Council approved in January 2024.

General Fund Budget Recommendations

The General Fund is the primary operating fund of the City and is used to account for most day- to-day activities. Revenue sources include, but are not limited to, property tax, sales tax, transient occupancy tax, current fees for services, and business registration.

There are a few program requests for the General Fund that have been recommended and incorporated into the proposed budget. The Revised Budget includes all adjustments previously approved by the City Council.

General Fund FY 2024-25Revised Budget
FY 2024-25 Accounting Adjustments FY 2024-25 Requests
FY 2024-25 Proposed Adjustments
Operating Revenues 57,873,690$ (630,600)$ 57,243,090$ Operating Expenses (61,662,890) 15,400 (227,550) (61,875,040)Net Transfers and Allocations 4,096,100 100,000 75,000 4,271,100Total Change in Operating Fund 306,900$ (515,200)$ (152,550)$ (360,850)$ Other Sources/Uses of Funds Transfer Capital Reserve to Fund25 (4,850,000) (4,850,000)Total Other Sources/Uses of Funds (4,850,000) - - (4,850,000)Net Change in Fund Balance (4,543,100)$ (515,200)$ (152,550)$ (5,210,850)$ The program requests further described below have been recommended and incorporated into the proposed budget.

In the Public Works Department budget:

Funding in the amount of $158,650, offset by allocations in from the Wastewater Fund in the amount of $50,000 to support a new full-time Assistant Public Works Director. Given the expected timeframe for recruitment, this position has been funded for six months of the fiscal year. The Public Works Director currently oversees an organization of nearly 50 staff (36 full-time regular and 13 contract employees) who work across several high- visibility functions including streets, sewer, storm, traffic, parks, and facilities. In addition, the FY 2023-28 CIP Budget is $187.7 million, the largest in the City’s history. The Assistant Public Works Director would provide supervision of both Engineering and Maintenance staff and provide greater input and support for the unprecedented number of development projects planned in the city.

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Funding in the amount of $191,900 offset by allocations in from the Wastewater Fund in the amount of $25,000, to support a new full-time Assistant Public Works Superintendent. The Public Works Superintendent currently oversees an organization of 37 staff (24 full-time regular and 13 contract employees) who work across several high- visibility functions including streets, sewer, storm, traffic, parks, and facilities. Due to the safety and technical requirements of public works initiatives, as well as the high-impact, high-visibility nature of the work, volume of work and ongoing maintenance work, additional leadership support is critical.

In the Public Safety Department budgets:

Funding in the amount of $152,000 to pay for an increase in services in the Fire and Emergency Services Agreement with Redwood City. This increase in services will cover a portion of the Emergency Management Coordinator, Training Captain, a wellness program, and an increase in recruitment costs to maintain the staffing levels required.

The use of $275,000 of prior year savings associated with the San Mateo County Sheriff’s Agreement. As per Section 3.1.2 of the Law Enforcement Services Agreement, if the actual costs of services are less than the contracted services for the fiscal year, the excess will be set aside into a Trust Fund to be used at the City’s discretion. As of March 31, 2024, the balance in that account was $1,348,468.

Staff recommends additions to the budget totaling $502,550, offset by allocations in the amount of $75,000 and the use of prior year savings in the amount of $275,000, for a net total increase to the operating budget of $152,550 in FY 2024-25.

Although these adjustments reflect a total change in operating budget of $360,850, staff recommends the use of $400,000 from the Unfunded Liability Reserve be used to offset the costs associated with the Belmont San Carlos Fire Department Joint Powers Authority (“BSCFD”). As part of the dissolution of the BSCFD, both agencies are required to pay the pension obligations until they are paid off, which is estimated to be in 2034. Therefore, it is recommended to use $400,000 from the Unfunded Liability Reserve each year to offset these costs until the obligation is paid. The balance in this reserve as of March 31, 2024, is $4,000,000 and the funds were set aside for this purpose.

Wastewater Fund (Sewer) Budget Recommendations

The Wastewater, or Sewer, Fund is used to account for sewage treatment, transmission, major replacements, and improvements to the City’s sewer system. Revenues received can only be used to fund sewer-related projects.

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Wastewater Fund FY 2024-25Revised Budget
FY 2024-25 Accounting Adjustments FY 2024-25 Requests
FY 2024-25 Proposed Adjustments
Operating Revenues 27,746,000$ -$ -$ 27,746,000$ Operating Expenses (8,317,200) 21,400 (8,295,800)
Debt Service (5,591,600) - (5,591,600)
Capital Expenditures (8,375,000) (150,000) (8,525,000)
Net Transfers and Allocations (4,053,100) (100,000) (75,000) (4,228,100) Total Change in Fund Balance 1,409,100$ (78,600)$ (225,000)$ 1,105,500$ The program request described below has been recommended and incorporated into the proposed budget. These program requests were also incorporated into the Wastewater Rate Study that was reviewed and approved by the City Council on April 8, 2024.

Funding has been requested in the amount of $150,000 for a manhole monitoring system upgrade. This project will install telemetry monitoring technology at various sewer manholes, which will facilitate remote monitoring and control of flow measurement of the sewer system.

Capital Improvement Program Budget Recommendations

The Capital Project Funds include: Equipment Replacement (Fund 0010); Measure A (Fund 0014); Gas Tax (Fund 0016); Measure W (Fund 0018); General Capital (Fund 0025); Child Care Impact Fee (Fund 0026); Park In-Lieu (Fund 0027); Parking In-Lieu (Fund 0028); Housing In-Lieu (Fund 0029); and Low and Moderate Income Housing (Fund 0031).

The capital project budget funds major one-time and on-going infrastructure improvement needs including: resurfacing and sidewalk projects; traffic safety improvements; park construction and improvements; storm drainage improvements; facility improvements; and enterprise technology projects. Funds are often accumulated in this budget over a period of years and then spent when a sufficient amount of revenue is available to pay for desired projects.

Capital Improvement Funds
FY 2024-25
Revised Budget
FY 2024-25
Accounting
Adjustments
FY 2024-25
Requests
FY 2024-25
Proposed
Adjustments
Operating Revenues 23,042,000$ 4,065,300$ 340,457$ 27,447,757$ Operating Expenses (811,300) - - (811,300)
Capital Expenditures (30,843,600) - (2,484,300) (33,327,900) Net Transfers and Allocations 4,356,564 237,051 - 4,593,615 Total Change in Fund Balances (4,256,336)$ 4,302,351$ (2,143,843)$ (2,097,828)$ As noted above, accounting adjustments represent changes to assumptions in revenues and the timing of expected impact fees from developers. Transfers and allocation adjustments reflect net funding from other funds to offset projects.

New and modified capital projects requested for FY 2024-25 are listed below. A more detailed

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description of each project can be found in the attached Proposed Budget.

Gas Tax Fund – Fund 0016
This fund is used to account for revenue received and expended under the State of California, Street and Highways Code Sections 2106, 2107, and 2107.5. Revenues received must be expended for maintenance and construction related to streets and sidewalks.

There were no new project requests in FY 2024-25, but there are additional funding requests for the following existing projects:

Annual Street Resurfacing (C9416) - $1,000,000
Annual Sidewalk Repair/Reconstruction (C9465) - $480,000

General Funds Capital Projects Fund - Fund 0025
This fund accounts for general projects including building construction, technology purchases, and other necessary infrastructure and improvements.

New projects and additional funding requests in FY 2024-25 have been offset by projects that have either been completed or are now anticipated to need less funding than was originally allocated. In particular, the landslide repair projects were originally projected to be much higher than the actual bids.

New Projects:
Landslide Repairs (Hillsides Above Eaton Trail, 3101 Brittan, Sheldon & Chilton) - $1,000,000
Industrial Road Turning Mitigation (Between Holly St and PAMF) - $100,000 Traffic Signal Master Plan Implementation - $250,000
Roundabout at Crestview and Edmonds - $316,000
Highlands Park Snack Shack Repairs - $65,000
ACC Sound system & Office/Conference Room Door Replacement - $150,000 Fire Alarm System Update - $150,000
Corporation Yard Kitchen and Restroom Upgrade - $170,000 Roof Replacement and Solar Panel Upgrade - $175,000
Sherrif's Department Floor and Cabinet Replacements - $175,000 CMMS Tool Upgrade and Integration with Other IT Tools - $150,000

Additional Funding Requests:
Upgrade Pedestrian Signal Heads to Countdown Pedestrian Signals (C1725) - $630,000 Repave Asphalt Walking Path at Highlands Park (C1811) - $870,000 Arroyo Avenue and Chestnut Street Safe Routes to School Improvements and Paving (C2201) - $342,000
East Side Innovation District Zoning Code: Transportation Demand Management Ordinance Amendment (C2210) - $442,300
Northeast Area Specific Plan (C2211) - $50,000
2030 General Plan Amendment - Resetting Buildout to Allow Continued Improvements to 2030 (C2311) - $30,000

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Funding Reduction Requests:
Traffic Circle and Midblock Crossing (C1807) - $216,000 North Crestview Passive Park Improvement (C1716) - $350,000 Big Canyon Park Landslide Repair (Behind 995 Crestview Drive) (C2318) - $825,000 Big Canyon Park Landslide Repair (Above 3144 Brittan Avenue) (C2319) - $1,000,000 Big Canyon Park Landslide Repair (Behind 3141-3161 Melendy Drive) (C2320) - $1,260,000
Dartmouth Road Landslide Repair (Between Garden Lane & Northam Ave) (C2321) - $710,000

Park-in-lieu Fund – Fund 0027
This fund accounts for development fees collected and finances acquisition and construction of City parks.

New Projects:
Burton Park Infield Renovations - $150,000
Chilton Park Pathway Modifications - $150,000

In addition to the funding requests for FY 2024-25, there are new and additional requests for projects in the future years of the Capital Improvement Program Budget as noted below. A more detailed description of each project can be found in the attached Proposed Budget.

New Projects (FY 2025-26 to FY 2027-28):
North Crestview Park Design - $500,000 (FY 2025-26, General Capital Fund – Parks and Recreation Category)
2nd Floor City Hall Remodel - $1,750,000 (FY 2025-26, General Capital Fund – Facilities and Technology Category)
Agenda Management Software Replacement - $150,000 (FY 2025-26, General Capital Fund – Facilities and Technology Category)

Additional Funding Requests (FY 2025-26 to FY 2027-28):
Annual Street Resurfacing (C9416) - $3,000,000 (FY 2025-26 to FY 2027-28, Gas Tax Fund)
Belmont Creek Watershed Improvement (9806) - $550,000 (FY 2025-26, General Capital Fund – Storm Drainage System Category)
Four Corners Traffic Improvements (C9838) - $2,000,000 (FY 2025-26 and FY 2027-28, General Capital Fund – Traffic and Transit Category)

Summary of Recommended Capital Improvement Program Budget (FY 2024-25 to FY 2027- 28)
Capital Improvement Projects account for a major portion of the City’s budget. Capital Projects help maintain or improve a City asset, often called infrastructure (roads, parks, community facilities, etc.) Recommended spending over the next four years is over $150 million. The total proposed CIP budget will fund the project categories as following.

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Project Category Wastewater Fund Gas Tax Fund General Capital Fund Child Care Fund Parks in Lieu Housing Funds Sewage Improvements and Replacements 43,950,000$
Street Improvements 37,900,000$ 9,042,000$
Storm Drainage System 6,550,000$
Traffic and Transit 3,442,300$
Parks and Recreation (2,330,000)$ 1,050,000$
Planning 3,880,000$
Child Care 9,000,000$
Housing 32,500,000$
Facilities and Technology 5,195,000$
TOTAL 43,950,000$ 37,900,000$ 25,779,300$ 9,000,000$ 1,050,000$ 32,500,000$ CAPITAL IMPROVEMENT PROGRAM BUDGET RECOMMENDED IN NEXT FOUR YEARS (FY 2025 - FY 2028)

Special Revenue Funds Budget Recommendations

The Special Revenue Funds are used to account for revenue sources for which expenditures are restricted by law or administrative action to specific purposes. The Special Revenue Funds include National Pollutant Discharge Elimination System (NPDES) (Fund 0015), Police Grants (Fund 0017), and Library Tenant (Fund 0095).

Special Revenue Funds
FY 2024-25
Revised Budget
FY 2024-25
Accounting
Adjustments
FY 2024-25
Requests
FY 2024-25
Proposed
Adjustments
Operating Revenues 906,800$ -$ -$ 906,800$ Operating Expenses (298,100) - - (298,100)
Net Transfers and Allocations (1,792,334) (197,447) - (1,989,781) Total Change in Fund Balances (1,183,634)$ (197,447)$ -$ (1,381,081)$ Accounting adjustments include the transfer of fund balance following the payoff of the Library Bonds from Fund 0095 into the General Fund and Capital Fund 0025 to offset future expenses related to the library.

Other Program Funds Budget Recommendations

The Other Program Funds are used to account for special activities and services performed by a designated department for other departments on a cost reimbursement basis. The Other Program Funds include: Workers Compensation (Fund 0032); General Liability (Fund 0033); Post- Employment Benefits (Fund 0035); and City Debt Service (Fund 0093).

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Other Program Funds FY 2024-25Revised Budget
FY 2024-25 Accounting Adjustments FY 2024-25 Requests
FY 2024-25 Proposed Adjustments
Operating Revenues 1,631,200$ -$ -$ 1,631,200$ Operating Expenses (4,604,500) (476,000) - (5,080,500)Net Transfers and Allocations 2,242,770 (39,604) - 2,203,166Total Change in Fund Balances (730,530)$ (515,604)$ -$ (1,246,134)$ Accounting adjustments include increases anticipated for workers compensation insurance ($20,000), general liability insurance ($275,000), property insurance ($75,000) and employment risk management insurance ($106,000).

ALTERNATIVES:

The alternatives available to the City Council include:

1. Adopt a Resolution authorizing FY 2024-25 Mid-Cycle Budget adjustments for the General Fund and Non-General Fund appropriation budgets; or

2. Do not adopt the Resolution; or

3. Provide staff with alternative direction.

Respectfully submitted by:

Rebecca Mendenhall, Administrative Services Director
Approved for submission by:
_______________________
Jeff Maltbie, City Manager
ATTACHMENT(S):

1. Resolution

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RESOLUTION NO. 2024 – ____

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN CARLOS ADOPTING THE PROPOSED MID-CYCLE FISCAL YEAR 2024-25 GENERAL FUND AND NON-GENERAL FUND APPROPRIATION BUDGETS.

WHEREAS, the City of San Carlos adopted the Fiscal Year (FY) 2023-25 Biennial Operating and Capital Improvement Program Budget on June 12, 2023; and WHEREAS, the City desires to increase the FY 2024-25 General Fund appropriations by $227,550, increasing the total appropriations to $61,875,040; and WHEREAS, the City desires to increase the FY 2024-25 Wastewater Fund appropriations by $128,600, increasing the total appropriations to $22,412,400; and WHEREAS, the City desires to increase the Capital Funds appropriations by $2,484,300, increasing the total appropriations to $34,139,200; and WHEREAS, the City desires to increase the Other Program Funds appropriations by $476,000, increasing the total appropriations to $5,080,500.

NOW, THEREFORE BE IT RESOLVED, that the San Carlos City Council hereby approves the budget adjustments, increasing the total FY 2024-25 Citywide appropriations to $123,805,240.
* * * * *
I, City Clerk Crystal Mui, hereby certify that the foregoing Resolution was duly and regularly passed and adopted by the City Council of the City of San Carlos at a scheduled meeting thereof held on the 10th day of June 2024, by the following vote:
________________________________
CITY CLERK of the City of San Carlos
APPROVED:
___________________________
MAYOR of the City of San Carlos
AYES, COUNCILMEMBERS:

NOES, COUNCILMEMBERS:

ABSENT, COUNCILMEMBERS:

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MAYOR

JOHN DUGAN

MEMBERS OF THE CITY COUNCIL

SARA MCDOWELL,

VICE MAYOR

RON COLLINS,

COUNCIL MEMBER

ADAM RAK,

COUNCIL MEMBER

PRANITA

VENKATESH,

COUNCIL MEMBER

CITY TREASURER

INGE TIEGEL

CITY STAFF

JEFF MALTBIE
City Manager

REBECCA MENDENHALL
Administrative Services
Director

PAUL HARRIS
Financial Services Manager

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CITY STAFF

AMY NEWBY
Parks & Recreation
Director

CRYSTAL MUI
City Clerk/Director of Community
Relations

NIL BLACKBURN
Assistant City Manager

RAY IVERSON
Fire Chief

GREG DA CUNHA
Deputy Fire Chief
MARK
MYERS
Police Captain

GREG RUBENS
City Attorney

AL SAVAY
Community Development Director

STEVEN MACHIDA
Public Works Director

ACKNOWLEDGEMENTS
Cover Design:

Brian Cary
Cover Photographs:

Brian Cary
Budget Book Preparation:

City of San Carlos’ Finance & Administrative Services Division Rebecca Mendenhall, Director of Administrative Services Paul Harris, Financial Services Manager
Marco Lao, Senior Accountant
Paula Decano, Senior Accountant
Jenny Liu, Senior Management Analyst
Cheryl Hong, Management Analyst
Madeleine Payumo, Administrative Assistant
Connect with us:

Website: https://www.cityofsancarlos.org/

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TABLE OF CONTENTS

BUDGET OVERVIEW
Budget Message... ............................................................................................................................

Impact of State Budget, Legislation, and Regulations... .................................................................

Resolution Adopting the Budget for Fiscal Year (FY) 2024-25... ......................................................

Budget in Brief... ..........................................................................................................................

Gann Annual Appropriation Limit FY 2023-24... .................................................................................

Gann Appropriation Limit Calculations... ...............................................................................

Chart of Funds Subject to Appropriation... ............................................................................

Resolution Adopting Prop 4 Gann Appropriation (FY 2023-24) ... .........................................

FINANCIAL SUMMARIES
Fund Structure... ...............................................................................................................................

Fund Balances: Operating, Capital and Other Budgets... ..............................................................

Fund Balance Status (5-Year Trend) ... ...........................................................................................

Summary of Sources and Uses by Fund Type FY 2024-25... ...........................................................

General Fund Summary Budget and Forecast... ............................................................................

General Fund Long Term Forecast... ..............................................................................................

General Fund Department Summaries... .........................................................................................

General Fund Operating Budget Revenues and Expenditures FY 2025..........................................

Allocation and Transfer Summary... ................................................................................................

REVENUES
Revenue Budget Assumptions... ........................................................................................................

Citywide Operating Revenue by Major Category and Source.. ........................................................

Description of Major General Fund Revenue Sources.. ...................................................................

Revenues by Major Category and Source.. ......................................................................................

Revenue Detail by Fund... .......................................................................................................................

Citywide Revenue FY 2023-25 Adopted Budget... .......................................................................

General Fund Operating Revenues Multi-Year Comparison............................................................

EXPENDITURES

Expenditures by Major Category and Source… ..........................................................................

Citywide Expenditures FY 2023-25 Adopted Budget… ..................................................................

General Fund Operating Expenditures FYs 2023-24 and 2024-25… ................................................

Operating Expenditures Multi-Year Comparison… ...........................................................................

ORGANIZATION CHARTS
Citywide Organization Chart… ...........................................................................................................

Boards, Commissions, Committees, and Regional Joint Power Authorities (JPA)… .....................

Major Municipal Service Lines and Operating Programs… ..............................................................

GENERAL GOVERNMENT
City Council… .....................................................................................................................................

City Manager… ...................................................................................................................................

City Attorney… .............................................................................................................................

City Clerk… .........................................................................................................................................

City Treasurer... ..................................................................................................................................

Administrative Services Department..................................................................................................

Administration / Risk Management... .......................................................................................

Leadership & Management... .....................................................................................

General Liability/Risk Management... ........................................................................

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TABLE OF CONTENTS

Workers’ Compensation Fund... .....................................................................................

Post-Employment Benefits Fund... ................................................................................

General Fund – Non-Departmental... .........................................................................

Equipment Replacement Fund... ....................................................................................

Technology Replacement Fund... ..................................................................................

San Carlos Library Bond Service Fund... ......................................................................

Financial Services... ..................................................................................................................

Human Resources... .................................................................................................................

Information Technology... .........................................................................................................

COMMUNITY DEVELOPMENT DEPARTMENT
Community Development Department... ...........................................................................................

Leadership and Management... ...............................................................................................

Development and Permitting Services... ..................................................................................

Code Enforcement... ...................................................................................................

Key Development Project Facilitation... .....................................................................

Long Range Planning... ..............................................................................................

Economic Development... ........................................................................................................

Housing Compliance and Assistance... ...................................................................................

PARKS AND RECREATION DEPARTMENT
Parks and Recreation Department... .................................................................................................

Leadership and Management... ...............................................................................................

Athletics... ..................................................................................................................................

Adult Services... ........................................................................................................................

Youth Services... .......................................................................................................................

Personal and Family Development... .......................................................................................

Special Community Events... ...................................................................................................

PUBLIC SAFETY
Police Bureau... ..................................................................................................................................

Fire Department... ...............................................................................................................................

PUBLIC WORKS DEPARTMENT
Public Works Department... ...............................................................................................................

Administration and Engineering... ............................................................................................

Facilities and Maintenance... ....................................................................................................

San Carlos Library Tenant Fund... ...................................................................................

Fleet Maintenance... .................................................................................................................

Parks Maintenance... ................................................................................................................

Wastewater... ............................................................................................................................

Stormwater... .............................................................................................................................

Street Maintenance...................................................................................................................

Measure A Traffic Congestion Fund... .............................................................................

Measure W Traffic Congestion Fund... ............................................................................

Gas Tax... ............................................................................................................................

Parking In Lieu... .................................................................................................................

Park In Lieu... ......................................................................................................................

PERSONNEL SUMMARY
Summary of Employee Compensation and Benefits... .....................................................................

CalPERS Pension Plan Analysis... ..............................................................................................

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TABLE OF CONTENTS

Who Pays for Retirement... ..........................................................................................................

Summary of Full-Time Positions... .....................................................................................................

Summary of Elected and Appointed Officials... .......................................................................

Summary by Department... ................................................................................................................

CAPITAL IMPROVEMENT PROGRAM
Capital Improvement Program Summary... .......................................................................................

Capital Improvement Program Budget... ...........................................................................................

Capital Improvement Expenditures FYs 2023-28... ...................................................................

Capital Improvement Program Chart... ..............................................................................................

Capital Improvement Program Fund Summary... .............................................................................

Fund 06 Wastewater (Sewer) Fund... ....................................................................................................

Fund 16 Gas Tax Fund... .........................................................................................................................

Fund 25 General Fund Capital Projects Fund... ...................................................................................

Storm Drainage System... .....................................................................................................

Streets and Sidewalks... .......................................................................................................

Traffic and Transit... ..............................................................................................................

Parks and Recreation... ........................................................................................................

Planning... .............................................................................................................................

Facilities, Technology, and Equipment... ..............................................................................

Others... ................................................................................................................................

Fund 26 Childcare Fund... ........................................................................................................................

Fund 27 Park-in-Lieu Fund... ..................................................................................................................

Fund 28 Parking-in-Lieu Fund... .............................................................................................................

Fund 29 Housing-in-Lieu Fund... ............................................................................................................

Fund 31 Low- and Moderate-Income Housing Fund... ............................................................................

Fund 95 Library Improvement Fund... ....................................................................................................

Unfunded Projects List... ..........................................................................................................................

GLOSSARY
Glossary ..............................................................................................................................................

Acronyms... .........................................................................................................................................

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June 10, 2024

Chair and City Councilmembers
City of San Carlos
600 Elm Street
San Carlos, CA 94070

Honorable Chair and Members of Council:

On behalf of the entire San Carlos staff, we are transmitting herein the “City Manager Recommended” budget changes for Fiscal Year (FY) 20 24-25. The document relies on the FY 2023-25 Biennial Budget that was adopted on June 12, 2023.

One of the primary advantages of two -year budgets is the amount of time savings that can be realized by both staff in the preparation of the budget and by the governing body, who must review and adopt the budget. Many jurisdictions use the time saved to de velop more robust strategic planning efforts, including additional engagement with the public.

Last June, the City Council adopted the FY 2023-25 Biennial Budget, which was the result of an inclusive and interactive staff budget development process that included the strategic planning process, the City Council Budget Study Session held on May 5, 2023, and all Council direction given throughout the year.

In this, the second year of the two -year budget, the departments were given an opportunity to review their projections and budget s and request additional funding, if needed. Any additional funding required to meet the Council’s Strategic Plan objectives have been included in the recommendations. The City Manager, Assistant City Manager, Administrative Services Director, and Financial Services Manager met with each department individually to discuss and finalize the Proposed FY 2024-25 Budget.

This updated budget document contains the following:

1. An economic update as it relates to local and regional unemployment rates and real estate markets;

2. An update to the beginning fund balance projections based on actual audited results from the prior fiscal year;

3. A status report on the current fiscal year;

4. The proposed Operating Budget for FY 2024-25 that identifies any budget adjustments that require Council action;

5. The proposed changes and updates to the Five -Year Capital Improvement Program Budget; and

6. An update on the performance measures and goals for each department.

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ECONOMIC UPDATE
In April 2024, it was reported that the real gross domestic product (GDP) increased at an annual rate of 1. 6% in the first quarter of 202 4, according to the “advance” estimate released by the Bureau of Economic Analysis. In the fourth quarter of 2023, real GDP increased at 3.4%.

The increase in the first quarter GDP reflected increases in consumer spending, residential fixed investment, nonresidential fixed investment, and state and local government spending that were partly offset by a decrease in private inventory investment. Compared to the fourth quarter, the deceleration in real GDP in the first quarter primarily reflected decelerations in consumer spending, exports, and state and local government spending and a downturn in federal government spending. These movements were partly offset by an acceleration in residential fixed investment.

In April 2024 , the National Association of Realtors released a report that shows the median existing-home sales price rose 4.8% from March 2023 to $393,500 nationwide. Although the sales price has increased, the number of existing-home sales decreased 3.7% from the previous year due to interest rates . According to data from the California Association of Realtors , the median home price of a single-family home in San Mateo County is $2.17 million as compared with $1.86 million in the same period a year ago, reflecting an increase of 16.7%. Comparatively, the median home price in San Carlos is $2.33 million as compared with $2.29 million from the same period a year ago, reflecting only a slight increase of 1.4%. As of March 2024, market competition in San Carlos remains high with a median of 8 days on market and a sales-to-list price of 109.1%.

According to our third-party consultant, HdL Companies, California saw a 4.9% increase in gross receipts of sales and use tax revenue in the fourth quarter of 2023, compared to the same period in 202 2. However, after adjusting for reporting modifications such as audit adjustments and delayed payments, actual sales were only up 1.4% from the prior year. Gains in trailers/auto parts and electrical equipment (some of which are one-time in nature) boosted the business-industry category by 6.3%. Reduced sales at sporting goods/bike and home furnishings stores contributed to lower in-store returns during the busy holiday season. While building materials earnings grew,

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contractor activity and plumbing/electrical sales caused a dip in building construction revenues.

Casual dining led restaurant-hotel results higher, with most sectors posting small gains compared to a year ago. These factors have all been incorporated into our proposed budget.

FISCAL YEAR 2023-24 FINANCIAL PERFORMANCE

The City’s financial performance in FY 2023-24 is projected to be better than budgeted. The table below compares the Revised Budget, and Projected Revenues and Expenditures for the General Fund – the City’s primary operating fund. Expenditures are projected to be less than the Revised Budget, and revenues are expected to end the year higher than previously estimated. This “net savings” outcome is the result of several important factors including the City’s long -standing commitment to responsible and prudent financial management by budgeting revenues conservatively and maintaining approved expenditures within budgeted parameters.

FY 2023-24 GENERAL FUND (in millions)
2023-24
Revised*
2023-24
Projected
Revenues 55.34$ 59.07$
Operating Expenditures 59.24 58.58
Net Allocations/Transfers In (Out) 3.85 3.85
Change in Operating Funds (0.05) 4.34
One-time paydown of Unfunded (3.00) (3.00)
Net Transfer Capital Reserve to Fund 25 (7.85) (7.85) Net Change in Fund Balance (10.90)$ (6.51)$

*Revised Budget includes adjustments to revenues and appropriations made by the City Council during the fiscal year.

FY 2023-24 revenues are projected to be higher by approximately $ 3.73 million primarily due to increases expected from property taxes, higher plan check revenues from large -scale development projects, and a one-time payment associated with the Wheeler Plaza Development.

These revenues are offset by expected decreases in sales tax and vehicle in lieu revenues.

Expenditures are projected to be $0.66 million less than the revised budget primarily due to salary savings from positions vacant during the year and savings from the timing of professional services expenses.

As the table above indicates, there is an approximately $4.39 million change to the operating fund balance in the Projected General Fund revenues, expenditures , and transfers. As was done in prior years, once FY 2023-24 is officially closed, the City Manager will bring forward a recommendation on how to best use any final realized savings.

RECOMMENDED CHANGES TO THE FISCAL YEAR 2024-25 OPERATING BUDGET General Fund
There are a few program requests for the General Fund that have been recommended and incorporated into the budget document:

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In the Public Works Department budget:

• Funding in the amount of $158,650, offset by allocations in from the Wastewater Fund in the amount of $50,000, to support a new full-time Assistant Public Works Director. Given the expected timeframe for recruitment, this position has been funded for six months of the fiscal year. The Public Works Director currently oversees an organization of nearly 50 staff (36 full -time regular and 13 contract employees) who work across several high - visibility functions including streets, sewer, storm, traffic, parks, and facilities. In addition, the FY 2023-28 CIP Budget is $187.7 million, the largest in the City’s history. The Assistant Public Works Director would provide supervision of both Engineering and Maintenance staff and provide greater input and support for the unprecedented number of development projects planned in the city.

• Funding in the amount of $191,900, offset by allocations in from the Wastewater Fund in the amount of $25,000, to support a new full-time Assistant Public Works Superintendent. The Public Works Superintendent currently oversees an organization of 37 staff (24 full-time regular and 13 contract employees) who work across several high- visibility functions including streets, sewer, storm, traffic, parks, and facilities. Due to the safety and technical requirements of public works initiatives, as well as the high-impact/ high-visibility nature of the work, volume of work, and ongoing maintenance work, additional leadership support is critical.

In the Public Safety Department budgets:

• Funding in the amount of $1 52,000 to pay for an increase in services in the Fire and Emergency Services Agreement with Redwood City. This increase in services will cover a portion of the Emergency Management Coordinator, Training Captain, a wellness program, and an increase in recruitment costs to maintain the staffing levels required.

• The use of $275,000 of prior year savings associated with the San Mateo County Sheriff’s Agreement. As per Section 3.1.2 of the Law Enforcement Services Agreement, if the actual costs of services are less than the contracted services for the fiscal year, the excess will be set aside into a Trust Fund to be used at the City’s discretion. As of March 31, 2024, the balance in that account was $1,348,468.

The staff-recommended additions to the budget total $502,550, offset by allocations in the amount of $75,000 and the use of prior year savings in the amount of $ 275,000, for a net total increase to the operating budget of $152,550 in FY 2024-25.

Although these adjustments reflect a total negative change in operating budget of $360,850, staff recommends the use of $400,000 from the Unfunded Liability Reserve be used to offset the costs associated with the Belmont San Carlos Fire Department Joint Powers Authority (“BSCFD”). As part of the dissolution of the BSCFD, both agencies are requi red to pay the pension obligations until they are paid off, which is estimated to be in 2034. Therefore, it is recommended to use $400,000 from the Unfunded Liability Reserve each year to offset these costs until the obligation is paid. The balance in this reserve as of March 31, 2024 is $4 million and the funds were set aside for this purpose.

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PROPOSED FISCAL YEAR 2024-25 BUDGET
The FY 20 24-25 Budget includes 19 different funds. Rather than discuss the status of each of these funds in the budget message, the budget summary is grouped into five components:

General Fund; Wastewater (Sewer); Special Revenue Funds; All Other Operating Funds (including debt service and internal service funds); and Capital Improvement Funds. The following table identifies the total proposed expenditures by component, in which the Citywide appropriations for FY 2024-25 total $123.81 million.

CITYWIDE BUDGET – ALL FUNDS (in millions)
Expenditures
2023-24
Revised
2023-24
Projected
2024-25
Proposed
Update
General Fund 62.24$ 61.58$ 61.88$
Wastewater (Sewer) Fund 22.91 22.84 22.41 Special Revenue Funds 2.86 2.86 0.30 All Other Operating Funds 3.35 3.35 5.07 Total Operating Funds 91.36$ 90.63$ 89.66$ Capital Improvement Funds 75.66 75.66 34.15 Total Citywide Budget 167.02$ 166.29$ 123.81$ *General Fund Expenditure amount for FY 2019-20 Proposed Update includes one- time cost of $250,000.

GENERAL FUND BUDGET
The General Fund is the primary operating fund of the City and is used to account for most day- to-day activities. Revenue sources include, but are not limited to, property tax, sales tax, transient occupancy tax, current fees for services, and business registration.

The tables below compare the FY 20 23-24 Revised Budget and FY 20 23-24 Projections to the FY 2024-25 Proposed Budget Update for both General Fund revenues and expenditures (Fund 0001). The assumptions and recommendations are included in each of the sections following the table.

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Recommended Budget Revenue
2023-24
Revised
2023-24
Projected
2024-25
Proposed
Update
Business Registration 1.26$ 1.26$ 1.32$ Charges For Current Services 5.12 5.88 5.17 Fines & Forfeitures 0.32 0.32 0.33 From Other Agencies 0.01 0.04 0.01 Licenses & Permits 2.59 3.14 2.67 Other Revenue 0.93 3.79 0.83 Other Taxes 2.10 2.08 2.12 Property Tax 17.99 18.32 19.46 Sales Tax 13.07 12.56 13.33
Transient Occupancy Tax 4.20 4.20 4.47 Use Of Money & Property 2.97 2.99 3.23 PAMF Project 0.87 0.87 0.89 Vehicle In Lieu 3.91 3.62 3.41 Total Revenue 55.34$ 59.07$ 57.24$ GENERAL FUND REVENUES (In Millions)

Fiscal Year 2024-25 Revenue Assumptions:

The General Fund revenue is budgeted at $57.24 million, an increase of 3.4% from the FY 2023- 24 Revised Budget.
• Business Registration. The revenue increase of $0.06 million, or 4.0%, is based on the annual increase specified in the City’s Municipal Code.

• Charges for Current Services . Revenues are budgeted flat as compared with the FY 2023-24 Revised Budget, but reflect a decrease of $0.71 million, or 12.1%, as compared to the FY 2023-24 projections primarily due to the timing of plan check services related to development. The FY 20 23-24 projections include development fees associated with large multi-residential and mixed-use infill projects. Revenue projections and budgets can fluctuate greatly from year to year due to the timing of when the developers begin their projects.

• Fines and Forfeitures. Budgeted at $0.33 million, which is a 3% increase from the FY 2023-24 Revised Budget to account for normal inflationary increases.

• From Other Agencies. Revenues are budgeted at the same levels as the prior year.

• Licenses and Permits. Revenue is projected to increase by $0.08 million, or 3%, from the FY 2023-24 Revised Budget. Similar to the charges for current services, this revenue stream is highly impacted by the timing of large-scale development projects.

• Other Tax (franchise tax). Budgeted at $ 2.12 million, this revenue is based on trend data from prior years.

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• Property Tax . The increase of $ 1.47 million, or 8.3%, is based on the general assessment rolls and information provided by our third-party consultants. This increase includes additions to the property tax rolls for new development. Although the increase is

8.3% over the FY 2023-24 Revised Budget, the increase is only 6.3% over the projected revenue for the current fiscal year.

• Sales Tax. The increase of $0.26 million, or 2.0%, is based on information from our third- party consultants based on recent trends and projected sales activity.

• Transient Occupancy Tax . The inc rease of $0. 27 million, or 6.4%, is based on the general trends and information provided by our third-party consultants. Revenue includes an assumption of an increase in business travel and higher room rates.

• Other Uses of Money and Property . The increase of $0.26 million, or 8.7%, is due to the general increases in interest rates on the larger investment balances and this category also includes projections for the revenue received from the digital billboards.

• Palo Alto Medical Foundation (PAMF) Target Revenue. The budget is based on the terms of the Development Agreement that was signed in 2007.

• Vehicle in Lieu. The revenue decrease of $0.50 million, or 12.9%, is based on the information provided by the County Controller’s Office and our third-party consultants. In FY 2004-05, Senate Bill 1096 was enacted which redirected Motor Vehicle License Fees (“VLF”) collected by the Department of Motor Vehicles from the cities and counties to the state. To make the cities and counties whole, the legislation specified cities would be “backfilled” this revenue by the County as a “property tax in lieu” payment rather than paid directly by the state. The County has told us that if the “backfilled” amount exceeds a certain limit, there will not be enough money to fully cover the amount owed. As a result, San Mateo County has experienced countywide shortfalls in prior years. The FY 2024-25 budget assumes these shortfalls will continue.

Recommended Budget Expenditures
Operating Budget Expenditures
2023-24
Revised
2023-24
Projected
2024-25
Proposed
Update
Salaries & Benefits 20.21$ 19.62$ 21.15$
Legacy Obligations 3.47 3.47 3.80
Operating Expenditures 35.38 35.31 36.74 Capital Outlay 0.18 0.18 0.19
Total Operating Expenditures 59.24$ 58.58$ 61.88$ FY2023-24 expenditures excluded one-time costs for the pay down $3M unfunded liabilities GENERAL FUND EXPENDITURES (In Millions)

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Fiscal Year 2024-25 Expenditure Assumptions:

The total General Fund expenditure amount is budgeted at $ 61.88 million, an increase of 4.5% from the FY 2023-24 revised budget expenditures of $59.24 million. • Salaries and Benefits. Projections have been funded at 100% based on all current known Memorandum of Understanding ( “MOU”) provisions with each of the labor groups and units.

o The FY 20 24-25 CalPERS no rmal pension retirement rates. Miscellaneous employees Tier 1 (2.7% @ 55) 1 6.31%, Tier 2 (2.5% @ 55) 14.41% and Tier 3 (2% @ 55) 12.17%. The PEPRA Tier 4 rate (2% @ 62) is at 7.94% and the PEPRA Safety Fire rate (2.7% @ 57) is at 13.76%.

o CalPERS Unfunded Accrued Liability Payment (UAL). The City’s annual obligation for unfunded liabilities totals $1. 3 million for all Miscellaneous employees. This amount is a n increase from the prior fiscal year ’s payment of $0.96 million. The increase is due to the reduction in the CalPERS assumed discount rate and the realized investment losses in the prior year. In January 2024, the Council approved a $ 3 million payment to CalPERS to pay down these obligations which helped to reduce our costs by approximately $0.37 million, on average, over the next ten years.

o Other Pos t-Employment Benefits (OPEB) . These have b een funded at approximately $1.05 million based on information received from the actuarial study completed in June 20 23. The budget represents funding for our retiree medical trust at 100% of the annual required contributions.

• Legacy Obligations . These obligations represent CalPERS unfunded obligations associated with the former BSCFD and the former police department. The budget associated with BSCFD represents our 5 2.9% share of the annual costs, including unfunded liabilities, or approximately $2.1 million. The annual unfunded liability obligation of the former police department is approximately $1.7 million. As done in prior years, the payment related to the former police department will be credited back to the City by the County Sheriff’s Office under the current law enforcement services contract.

• Operating Expenditures. The increase of $ 1.37 million, or 3.9%, includes all known contract increases. Similar to the revenues, professional services expenditures related to development can vary greatly from year to year. Any reduction in development revenues will have an offsetting reduction in development expenses.

• Capital Outlay. This has been budgeted at the same levels as prior years.

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The table below summarizes the current year’s revised budget and projections and the FY 2024- 25 proposed budget updates for the General Fund.

GENERAL FUND BUDGET (In Millions)
2023-24
Revised
2023-24
Projected
2024-25
Proposed
Update
Est Beginning Fund Balance
Unrestricted $ 2.88 $ 2.88 $ 3.22 Restricted 51.59 51.59 44.74 Est Beginning Fund Balance $ 54.47 $ 54.47 $ 47.96 Revenues 55.34$ 59.07$ 57.24$
Salaries & Benefits 20.21 19.62 21.15 Legacy Costs 3.47 3.47 3.80 Operating Expenses 35.38 35.31 36.75 Capital Outlay 0.18 0.18 0.19 Net Allocations/Transfers In (Out) 3.85 3.85 4.27 Total Change in Operating Funds (0.05) 4.35 (0.36) Net Transfers to Capital Fund 25 (7.85) (7.85) (4.85) One-time paydown of Unfunded (3.00) (3.00) - Net Change in Fund Balance (10.90)$ (6.50)$ (5.21)$ Est Ending Fund Balance
Unrestricted $ 2.83 $ 3.22 $ 2.14 Restricted 40.74 44.74 40.61 Est Ending Fund Balance $ 43.57 $ 47.96 $ 42.75

The fully funded recommended budget results in an unrestricted fund balance of $2.14 million for FY 2024-25. As done in prior years, included in the budget is a recommendation to transfer capital reserves from the General Fund to the Capital Projects Fund (Fund 25). This transfer is necessary to fund improvements of City infrastructure, facilities, and other capital needs.

WASTEWATER (SEWER) FUND BUDGET
The Wastewater, or Sewer Fund , is used to account for sewage treatment, transmission, major replacements, and improvements to the City’s sewer system. Revenues received can only be used to fund sewer -related projects. The table below summarizes the current year’s revised budget and projections and the FY 2024-25 proposed budget updates for the Fund (Fund 6).

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WASTEWATER (SEWER) FUND BUDGET (In Millions)
2023-24
Revised
2023-24
Projected
2024-25
Proposed
Update
Est Beginning Fund Balance
Unrestricted $ 29.47 $ 29.47 $ 26.12 Restricted 19.15 19.15 19.75 Est Beginning Fund Balance $ 48.62 $ 48.62 $ 45.87 Revenues 27.87$ 24.02$ 27.75$
Salaries & Benefits 2.54 2.47 2.61 Operating Expenses 5.70 5.70 4.87 Bond Payments/Required Reserve 3.31 3.31 6.40 Capital Project Expenditures 11.36 11.36 8.53 Net Allocations/Transfers In (Out) (3.93) (3.93) (4.23) Net Change in Fund Balance 1.03$ (2.75)$ 1.11$ Est Ending Fund Balance
Unrestricted $ 30.05 $ 26.12 $ 22.15 Restricted 19.60 19.75 24.83 Est Ending Fund Balance $ 49.65 $ 45.87 $ 46.98

Below are the highlights of the assumptions used in developing the FY 20 24-25 Proposed Wastewater budget.
• Revenues. Budgeted at $27.75 million, this represents a slight decrease of $0.12 million, or 0.4%, over the revised FY 2023-24 budget. The variance is attributed to the projected timing of connection fees associated with large development projects. Those revenues can fluctuate depending on the timing of the permits. The budget amount includes rate increases of 3%. Revenues are used to fund capital improvements outlined in the City’s Sewer Master Plan. Revenues are also used to fund the debt service associated with Silicon Valley Clean Water’s improvements to the wastewater treatment infrastructure.

• Salaries and Benefits . Budgeted amounts are based on all current known MOU provisions, similar to the General Fund.

• Operating Expenditures. Budgeted at $4. 87 million, or $0. 83 million less than the FY 2023-24 revised budget. This decrease reflects the expected repayment of $0.81 million from the Silicon Valley Clean Water (SVCW) debt service reserve . In addition to plan t operations, this category includes utilities, field program supplies, equipment maintenance, and equipment replacement.

• Bond Payments. Budgeted at $6.4 million, or $3.09 million higher than the prior year.

This category includes the debt service payments, the estimated State Revolving Fund (SRF) loans and the estimated Water Infrastructure Finance and Innovation Act (WIFIA) loan payments. During FY 2024-25, the City will be making a one-time cash in lieu of debt

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payment in the amount of $2.1 million. All of the debt service payments are directly related to the costs associated with the capital infrastructure needs at the sewer treatment facility.

• Capital Projects . Budgeted at $ 8.53 million. See the Capital Project Section of this Budget Book for more information on each project.

SPECIAL REVENUE FUNDS BUDGETS
The Special Revenue Funds are used to account for revenue sources for which expenditures are restricted by law or administrative action to specific purposes. The Special Revenue Funds include National Pollutant Discharge Elimination System ( “NPDES” Fund 0015), Police Grants (Fund 0017), and Library Tenant (Fund 0095).

The table below summarizes the current year’s revised budget and projection and the FY 2024- 25 Proposed budget for the Special Revenue Funds.

SPECIAL REVENUE FUNDS BUDGET (In Millions)
2023-24
Revised
2023-24
Projected
2024-25
Proposed
Update
Est Beginning Fund Balance $ 3.54 $ 3.54 $ 2.39 Revenues 1.17$ 2.35$ 0.91$
Operating Expenses 0.64 0.64 0.30 Capital Expenditures 2.22 2.22 - Net Allocations In (Out) (0.64) (0.64) (1.99) Net Change in Fund Balance (2.33)$ (1.15)$ (1.38)$ Est Ending Fund Balance $ 1.21 $ 2.39 $ 1.01

Below are the highlights of the assumptions used in developing the Proposed Fiscal Year 20 24- 25 Special Revenue budget.

• Revenues. Budgeted to decrease by $0.26 million, or 22%. The main revenue source for the NPDES fund is the NPDES fees collected through the County. The revenue for the Police Grant fund is the Citizens’ Option for Public Safety (COPS) program. The Library Tenant fund revenue includes rental revenue from current tenants: South Bayside Waste Management Authority; San Carlos Chamber of Commerce; and Star Vista. In FY 2024- 25, staff recommends that the General Obligation bond for the library be paid off which will close out the Library Tenant Fund and move any future tenant revenue to the General Fund.

• Operating Expenditures. These include: utilities; field program supplies; annual permit renewal from the Bay Area Air Quality Management District; equipment maintenance; motorcycle law enforcement; and library building maintenance; and repairs. The proposed expenditures for FY 2024-25 are projected to decrease by 53.1% as any expenses associated with the library have been moved back to the General Fund.

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• Net Allocations and Transfers . Fiscal Year 2024 -25 reflects the closure of the Library Tenant Fund to pay off the debt obligation, transfer funds associated with operating expense and the remaining fund balance will be restricted for library work in the General Fund and the General Capital Fund 0025.

OTHER PROGRAM FUNDS BUDGETS

The Other Program Funds are used to account for special activities and services performed by a designated department for other departments on a cost reimbursement basis. The Other Program Funds include: Workers Compensation (Fund 0032); General Liability (Fund 0033); Post - Employment Benefits (Fund 0035); and City Debt Service (Fund 0093).

The table below summarizes the current year’s revised budget and projection, as well as the FY 2024-25 proposed budget for Other Program Funds.

OTHER PROGRAM FUNDS (In Millions)
2023-24
Revised
2023-24
Projected
2024-25
Proposed
Update
Est Beginning Fund Balance $ 2.35 $ 2.35 $ 2.44 Revenues 1.57$ 1.57$ 1.63$
Salaries and Benefits 1.12 1.12 1.13 Operating Expenses 2.23 2.23 3.95 Net Allocations In (Out) 1.87 1.87 2.20 Net Change in Fund Balance 0.09$ 0.09$ (1.25)$ Est Ending Fund Balance $ 2.44 $ 2.44 $ 1.19

Below are the highlights of the assumptions used in developing the Fiscal Year 20 24-25 Other Program Funds budget.

• Revenues. Budgeted to increase by $0.06 million, or 3.6%. The budget is based on trend data from the past fiscal year and increased by an inflationary factor.

• Operating Expenditures . The expenditure budget include s a contribution of approximately $ 1.13 million for the post -employment benefits and payments for debt service on the General Obligation Bonds. The City’s General Obligation Bond is scheduled to be paid off on August 1, 2026. In celebration of the City’s Centennial in 2025, it i s recommended that we pay the bond off one year early using the excess fund balance in the Library Tenant Fund.

CAPITAL PROJECT FUNDS BUDGETS

The Capital Project Funds include: Equipment Replacement (Fund 0010); Measure A (Fund 0014); as Tax (Fund 0016); Measure W (Fund 0018); General Capital (Fund 0025); Child Care Impact Fee (Fund 0026); Park In-Lieu (Fund 0027); Parking In-Lieu (Fund 0028); Housing In-Lieu (Fund 0029); and Low and Moderate Income Housing (Fund 0031).

The capital project budget funds major one-time and on-going infrastructure improvement needs

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including: resurfacing and sidewalk projects; traffic safety improvements; park construction and improvements; storm drainage improvements; facility improvements; and enterprise technology projects. Funds are often accumulated in this budget over a period of years and then are spent when a sufficient amount of revenue is available to pay for desired projects.

CAPITAL PROJECT FUNDS (In Millions)
2023-24
Revised
2023-24
Projected
2024-25
Proposed
Update
Est Beginning Fund Balance $ 71.73 $ 71.73 $ 35.04 Revenues 32.18$ 32.26$ 27.45$
Operating Expenses 0.86 0.86 0.81 Capital Project Expenditures 74.80 74.80 33.33 Net Allocations In (Out) 6.71 6.71 4.60 Net Change in Fund Balance (36.77)$ (36.69)$ (2.10)$ Est Ending Fund Balance $ 34.96 $ 35.04 $ 32.94

Capital Improvement Program Budget for FY 2024-25 through FY 2027-28 Last year, the Council was presented with a Five-Year Capital Improvement Program Budget as part of the Budget Study Session held on May 5, 2023. Capital Improvement Projects account for a major portion of the City’s budget. Capital Projects help maintain or improve a City asset, often called infrastructure (roads, parks, community facilities, etc.) Recommended spending over the next four years is over $150 million. The total proposed CIP budget will fund the project categories as follows.

Project Category
Wastewater
Fund Gas Tax Fund General Capital
Fund
Child Care
Fund Parks in Lieu Housing Funds
Sewage Improvements
and Replacements 43,950,000$
Street Improvements 37,900,000$ 9,042,000$
Storm Drainage System 6,550,000$
Traffic and Transit 3,442,300$
Parks and Recreation (2,330,000)$ 1,050,000$
Planning 3,880,000$
Child Care 9,000,000$
Housing 32,500,000$
Facilities and Technology 5,195,000$
TOTAL 43,950,000$ 37,900,000$ 25,779,300$ 9,000,000$ 1,050,000$ 32,500,000$ CAPITAL IMPROVEMENT PROGRAM BUDGET RECOMMENDED IN NEXT FOUR YEARS (FY 2025 - FY 2028)

As there were many approved projects, a detailed listing of the previously approved and proposed changes in funding for these projects can be found in the Capital Improvement Program section of this budget document.

Capital Improvement Program – Unfunded List: As we have done in previous budgets, the five - year Capital Improvement Program contains a list of unfunded projects. This list shows projects

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that are desirable but are currently beyond the means of the City to fully fund and construct. These projects combine in an approximate amount of $ 305.97 million. A complete list of Unfunded Capital Projects may be found in the Capital Improvement Program Budget section of the Budget Book.

GENERAL FUND RESERVES
The Government Finance Officers Association (GFOA) has issued its best practice in determining the appropriate level of unrestricted fund balance in the General Fund to be at a minimum of no less than two months of regular general fund operating revenues or expenses, which equates to approximately 17%. The GFOA definition of Unrestricted Fund Balance includes three general categories: Committed Fund Balance; Assigned Fund Balance; and Unassigned Fund Balance.

When looking at the total reserve percentages, all categories need to be considered. In the Annual Comprehensive Financial Report, the categories that make up the unrestricted fund balance as defined by the GFOA are the following: Economic Uncertainty Rese rve, Strategic Property Acquisition Reserve, Unfunded Liability Reserve, Facility and Infrastructure Reserve, and the Unassigned Fund balance. For our purposes, we will consider our reserves to be those defined as committed and assigned as noted in the following chart. Even excluding the unassigned fund balance, the City maintains healthy reserves well above the GFOA best practice guidelines.

As a general practice, use of reserves should not be used to offset annual operating expenses as these are not a continuous source of funding.

RESERVE FUND BALANCES - GENERAL FUND (In Millions)
Revised
FY 23-24
% of
FY 24
Exp
Proposed
Update
FY 24-25
% of
FY 24
Approp
Committed Fund Balances:

Economic Uncertainty 10.07$ 17.0% 10.52$ 17.0% Strategic Property Acquisition 7.19 10.19
Assigned Fund Balances:

Unfunded Liabilities 4.00 3.60
Strategic Property Acquisition 3.00 -
Facility/Infrastructure 15.59 15.24
Ending Reserve Balances 39.85$ 67.3% 39.55$ 63.9% Unassigned Fund Balance 1.88 2.14
Nonspendable Fund Balances 1.84 1.06
Total Ending Fund Balance 43.57$ 42.75$

• Economic Uncertainties Reserve . The City established an Economic Uncertainties Reserve that is equivalent to at least 12.5% of the City’s General Fund expenditures, with a funding goal closer to 20% being highly desirable.

• Strategic Property Reserve. In October 2010, the Council approved and authorized the establishment of a Strategic Property Acquisition Reserve. Appropriations from this

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reserve can only be made by formal action of the City Council. Generally, appropriations and access to these funds will be reserved for funding strategic property acquisitions by the City.

• Assigned Reserves for Specific Purpose. As per Governmental Accounting Standards Board (GASB) Pronouncement 54 for Fund Balances, assigned fund balances include amounts that are constrained by the government’s intent that they be used for specific purposes. As per the Council’s direction, the City Manager is authorized to assign amounts for a specific purpose. After the audit is complete, staff review the prior year savings and recommends transfers into these funds. The current assigned fund balance is for Unfunded Liabilities, additional funds for the Strategic Property Acquisition and Facilities and Infrastructure Improvements.

The Facility and Infrastructure Reserve was created to use savings generated from prior fiscal years to help pay for capital projects. Transfers from this reserve are made annually to the General Capital Improvement Fund to fund projects.

CONCLUSION
We take this opportunity to thank San Carlos staff for their continued cooperation and participation in preparation of the F iscal Year 2024-25 budget document. A special thank you is extended to Paul Harris, Financial Services Manager; Marco Lao, Senior Accountant; Paula Decano, Senior Accountant; Jenny Liu, Senior Management Analyst; and M adeleine Payumo , Administrative Assistant, for their efforts in bringing this document forward.

Although the City has already made millions of dollars in program and service reductions over the past several years and continues to budget conservatively, many significant internal and external threats to the City’s long term fiscal sustainability still exist.

These threats include:

• Climate change is expected to have continuing effects on the City’s resources in the form of higher water utility rates, continued water conservation efforts , wildfire threat, PG&E power shut off events, flooding, sea level rise , and the need for extensive community support;
• Significant increases in street resurfacing needs and our ability to keep up with street repairs;
• Rising public safety costs;
• Uncertainties with the CalPERS retirement investment assumptions and changes to the CalPERS amortization and smoothing policies, which will drive our CalPERS rates higher each year;
• Healthcare costs continue to grow at super-inflationary rates; • Increased costs related to stormwater; and
• As noted above, uncertainties with Vehicle In-Lieu funding from the County of San Mateo.

Financial sustainability remains a high priority for San Carlos. To that end, City staff will continue to seek ways to be as efficient as possible in providing services to the public. The City will continue to consider appropriate economic development and tax revenue generation projects that are viable for San Carlos.

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Staff looks forward to working with the City Council and the community to address the financial challenges that lay ahead. We will continue to identify operational efficiencies, assess appropriate fee structures, pursue acceptable economic development opportunities, and advise on alternative revenue options available to the community to ensure that San Carlos remains “the City of Good Living.”
Respectfully Submitted,

Jeff Maltbie, Rebecca Mendenhall,
City Manager Administrative Services Director

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City of San Carlos
Fund Structure

* Major Fund

Major Funds:

Major Funds are defined generally as having significant activities or balances in the current year. The City has determined the following funds as major funds: General Fund, Wastewater/Enterprise Fund, General C apital Project Improvement Fund, and the Housing Funds which are made up of the Housing in Lieu and the Low and Moderate Income Housing Fund.

Fund Descriptions:

0001

0006

City of San Carlos Budgetary Funds
General
Fund
0001 General
Fund*
Enterprise
Funds
0006 Wastewater
(Sewer)*
Other Revenue
Funds
0015
NPDES/Storm
Drainage
0017 Police
Grants
0095 Library
Tenant
Capital
Funds
0010 Equipment
Replacement
0014 Measure A
0016 Gas Tax
0018 Measure W
0025 General Capital
Project Improvement*
0026 Child Care Fund
0027 Park in Lieu
0028 Parking in
Lieu
0029 Housing in
Lieu*
0031 Low & Moderate
Income Housing Fund*
City Debt
Service
0093 2015 GO Bond
Internal
Service Funds
0032 Workers
Compensation
0033 Liability
Insurance/Risk
Mgmt
0035 Post Employment
Benefits
General Fund *– The General Fund is the primary operating fund of the City and is used to account for most day-to-day activities. Revenue sources include (but are not limited to) property tax, sales tax, transient occupancy tax, current fees for services and business registration.

Enterprise Fund *– The Enterprise Fund or Wastewater (Sewer) Fund is used to account for City operations that are financed and operated like private business enterprises. The Sewer Fund is used to account for sewage treatment, transmission, major replacements and improvements to the City’s sewer system.

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0015 NPDES/Storm Drainage – This fund is used to account for revenues received from assessments levied by the county on property and disburses funds in compliance with the provisions of t he National Pollutant Discharge Elimination System (NPDES).

0017 Police Grants – This fund is used to a ccount for grant activities and services paid for and reimbursed by grant funding. This fund includes grants from the following funding sources:

– Supplemental Law Enforcement Services Funds (SLESF) – Under the SLESF program (commonly referred to as the Community-Oriented Policing Services, or COPS grant), cities and counties receive state funds to augment public safety expenditures.

0095 Library Tenant – This fund is used to track rents and other tenant activities in the San Carlos Library.

0010 Equipment Replacement – This fund is used to account for the anticipated replacement of general equipment and in ventory needs. Some of the items included in this fund are vehicles, park equipment and computers and networking equipment. The source of funding for replacement is the General Fund.

0014 Measure A – This fund is used to acc ount for the City’s share of a one-half cent sales tax restricted for transportation purposes. The revenue received is used to augment capital projects in the Gas Tax fund.

0016 Gas Tax – This fund is used to account for revenue received and expended under the State of Califor nia, Street and Highways Code Sections 2103, 2015, 2106, 2107 and 2107.5. These revenues mu st be expended for maintenance or construction of streets.

0018 Measure W – This fund is used to a ccount for the City’s share of half-cent sales tax. The measure W went into effect in July of 2019 for 30 years. The funding is used to improve transit, relieve congestion, repair potholes, maintain streets and improve pedestrian safety.

Other (Special) Revenue Funds – Revenue funds are used to account for revenue sources for which expenditures are restricted, by law or administrative action, to specific purposes.

Capital Funds – The Capital Funds are used to account for the acquisition or construction of major capital improvements other than those financed by the Wastewater Fund.

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0025 General Capital Project Improvement Fund – This fund is used to account for general capital projects including build ing construction, technology purchases and other infrastructure needs. The main source of revenue comes from the General Fund.

0026 Child Care Fund – This fund is used to account for Child Care development impact fees. Revenues collected is in tended to provide for the capital improvements and augmentation to the child care system.

0027 Park In Lieu – This fund is used to account for development fees collected and used to finance the acquisition and construction of City parks.

0028 Parking in Lieu – This fund is used to account for fees charged to business in lieu of required parking. These re venues are used to pay for parking lot improvements and repairs.

0029 Housing in Lieu* – This fund is used to account for development fees and other housing-related resources that must be used to finance affordable housing for City residents.

0031 Low and Moderate Income Housing Fund* – This fund is used to account for the housing activities assumed by the City when the former redevelopment agency was dissolved.

0093

0032 Workers Compensation – This fund is us ed to account for activities related to Workers’ Compensation claims and the premiums for coverage.

0033 Liability Insurance/Risk Management – This fund is used to account for activities related to general liability claims against the City and premiums for coverage above the City’s risk retention level.

0035 Post-Employment Benefits – This f und is used to account for activities related to longevity and healthcare benefits for retired employees.

City Debt Service Fund – The Debt Service Fund is used to account for the accumulation of annual tax levies earmarked for payment of principal and interest on the 2015 General Obligation Bonds that were used to finance the construction of the San Carlos Library.

Internal Service Funds – The Internal Service Funds are used to account for special activities and services performed by a designated department for other departments on a cost reimbursement basis.

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FUND BALANCES: OPERATING, CAPITAL AND OTHER BUDGETS
Fund Title
0001 General - Unappropriated
0001 General - Restricted
0001 General -TOTAL
0006 Wastewater - Restricted
0006 Wastewater - Inv in SVCW
0006 Wastewater - Inv in Capital Assets
0006 Wastewater TOTAL
0017 Grants-Police - Restricted
0010 Equipment Replacement
0014 Measure A Tax - Restricted
0018 Measure W Tax - Restricted
0016 Gas Tax - Restricted
0025 General Fund Capital Improvement
0026 Child Care Fund
0027 Park In Lieu - Restricted
0028 Parking In Lieu Fee
0029 Affordable Housing in Lieu-Restrict.
0031 Low-Mod Housing Asset - Restricted
0093 Library - Bond Service
0095 Library - Tenant Imp.

Library Total
Operating & Capital Improvement Totals
0015 NPDES - Storm Drain Maint.
0032 Work Compensation Insurance
0033 Liability Insurance
0035 Post-employment Benefits
Internal Service Funds Total
Other Funds Total

GRAND TOTAL
AUDITED FISCAL YEAR 2022-23 BALANCES
Alloc In Alloc Out Net 7/1/2023
Revenue Expend. Tran In Tran Out Change Balance
54,438,003 (52,440,269) 4,273,900 (830,700) 5,440,934 8,569,409 7,821,168 - - (2,900,000) 4,921,168 45,902,852 62,259,171 (52,440,269) 4,273,900 (3,730,700) 10,362,102 54,472,261 21,628,437 (10,868,119) 552,500 (4,014,700) 7,298,118 41,156,742 (1,158,677) - - (1,158,677) 7,467,296 (891,388) - - (891,388) 31,849,273 21,628,437 (12,918,184) 552,500 (4,014,700) 5,248,053 80,473,311 170,929 (150,000) - - 20,929 308,434 - (130,651) 373,000 - 242,349 3,990,282 1,166,300 (91,582) (1,150,000) (75,282) 661,314 517,832 - - (600,000) (82,168) 245,181 1,990,692 (5,155,276) 5,275,000 (1,013,600) 1,096,816 10,070,170 7,703,665 (9,007,317) 3,960,000 (3,125,000) (468,652) 31,792,763 - - - - - - 466,548 (104) - (1,460,000) (993,556) 1,546,077 11,989 - - - 11,989 397,955 736,926 (1,053,278) (615,100) (931,451) 14,297,314 53,130 (24,882) 310,000 (100,100) 238,148 8,727,597 459,054 (457,550) - - 1,504 851,384 320,718 (412,024) - - (91,306) 2,447,613 779,772 (869,574) - - (89,803) 3,298,996 97,485,391 (81,841,117) 14,744,400 (15,809,200) 14,579,473 210,281,654 728,470 (87,383) (560,100) 80,987 781,679 6,810 (202,507) 288,200 (102,500) (9,997) 284,760 37,119 (1,544,598) 1,581,300 (142,100) (68,279) 998,061 889,248 (958,000) - - (68,752) 216,501 933,177 (2,705,106) 1,869,500 (244,600) (147,029) 1,499,321 1,661,647 (2,792,489) 1,869,500 (804,700) (66,042) 2,281,000 99,147,037 (84,633,606) 16,613,900 (16,613,900) 14,513,431 212,562,654

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GRAND TOTAL
PROJECTED FISCAL YEAR 2023-24 BALANCES
Alloc In Alloc Out Net 7/1/2024
Revenue Expend. Tran In Tran Out Change Balance
53,128,333 (61,578,785) 4,894,700 (1,049,700) (4,605,452) 3,963,957 5,946,367 - - (7,850,000) (1,903,633) 43,999,219 59,074,700 (61,578,785) 4,894,700 (8,899,700) (6,509,085) 47,963,176 24,016,500 (22,839,018) 649,700 (4,577,800) (2,750,618) 38,406,124 - - - - 7,467,296 - - - - - 31,849,273 24,016,500 (22,839,018) 649,700 (4,577,800) (2,750,618) 77,722,693 181,300 (163,900) - - 17,400 325,834 - (1,774,900) 460,000 - (1,314,900) 2,675,382 1,234,500 (94,000) (1,200,000) (59,500) 601,814 395,500 - - (495,000) (99,500) 145,681 1,844,409 (7,725,000) 7,820,000 (1,180,800) 758,609 10,828,779 11,983,624 (40,209,141) 5,250,000 (3,275,000) (26,250,517) 5,542,246 1,105,700 - 1,105,700 1,105,700 493,400 (1,975,000) - - (1,481,600) 64,477 700 (75,000) - (250,000) (324,300) 73,655 15,167,000 (23,652,336) - (317,300) (8,802,636) 5,494,678 34,300 (149,800) - (104,100) (219,600) 8,507,997 427,500 (469,250) - - (41,750) 809,634 1,457,400 (2,573,031) - - (1,115,631) 1,331,981 1,884,900 (3,042,281) - - (1,157,381) 2,141,615 117,416,533 (163,279,162) 19,074,400 ( 20,299,700) (47,087,928) 163,193,726 713,100 (125,600) (638,700) (51,200) 730,479 5,700 (275,400) 382,100 (106,500) 5,900 290,660 26,300 (1,488,600) 1,736,200 (147,800) 126,100 1,124,161 1,114,700 (1,123,600) - - (8,900) 207,601 1,146,700 (2,887,600) 2,118, 300 (254,300) 123,100 1,622,421 1,859,800 (3,013,200) 2,118, 300 (893,000) 71,900 2,352,900 119,276,333 (166,292,362) 21,192,700 ( 21,192,700) (47,016,028) 165,546,626

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Packet Pg. 590

GRAND TOTAL
PROPOSED FISCAL YEAR 2024-25 BALANCES
Alloc In Alloc Out Net 7/1/2025
Revenue Expend. Tran In Tran Out Change Est Balance
53,633,457 (58,875,040) 5,338,500 (1,067,400) (970,483) 2,993,474 3,609,633 (3,000,000) (4,850,000) (4,240,367) 39,758,852 57,243,090 (61,875,040) 5,338,500 (5,917,400) (5,210,850) 42,752,326 27,746,000 (22,412,400) 669,300 (4,897,400) 1,105,500 39,511,624 - - - - - 7,467,296 - - - - - 31,849,273 27,746,000 (22,412,400) 669,300 (4,897,400) 1,105,500 78,828,193 187,100 (168,800) - - 18,300 344,134 - (538,600) 460,000 - (78,600) 2,596,782 1,257,000 (95,900) (1,236,000) (74,900) 526,914 407,500 - - (406,900) 600 146,281 2,078,500 (9,460,000) 7,767,900 (1,216,100) (829,700) 9,999,079 10,813,557 (11,279,300) 3,007,470 (3,275,000) (733,274) 4,808,972 4,078,400 (1,250,000) 2,828,400 3,934,100 1,158,900 (800,000) - - 358,900 423,377 - - (73,655) (73,655) - 7,618,600 (10,561,200) - (326,900) (3,269,500) 2,225,178 35,300 (154,200) - (107,200) (226,100) 8,281,897 412,000 (1,504,900) 283,266 - (809,634) (0) - - - (1,331,981) (1,331,981) 0 412,000 (1,504,900) 283,266 (1,331,981) (2,141,615) 0 113,035,947 (120,100,340) 17,526,436 ( 18,788,536) (8,326,494) 154,867,233 719,700 (129,300) (657,800) (67,400) 663,079
5,000 (355,900) 393,400 (109,700) (67,200) 223,460 27,500 (2,087,200) 1,788,400 (152,200) (423,500) 700,661 1,186,700 (1,132,500) - - 54,200 261,801 1,219,200 (3,575,600) 2,181,800 (261,900) (436,500) 1,185,921 1,938,900 (3,704,900) 2,181,800 (919,700) (503,900) 1,849,000 114,974,847 (123,805,240) 19,708,236 ( 19,708,236) (8,830,394) 156,716,233

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Packet Pg. 591

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Packet Pg. 592

$- $50.0 $100.0 $150.0 $200.0 $250.0
FY 2021AuditedFY 2022AuditedFY 2023AuditedFY 2024ProjectedFY 2025ProposedUpdateCity Debt Service$0.9 $0.8 $0.9 $0.8 $-Internal Service Funds$1.8 $1.7 $1.5 $1.6 $1.2Special Revenue Funds$3.8 $3.5 $3.5 $2.4 $1.0Capital Funds$62.2 $75.5 $71.7 $35.0 $32.9General Fund$37.7 $44.1 $54.5 $48.0 $42.8Enterprise Fund$69.1 $75.2 $80.5 $77.7 $78.8 FUND BALANCE STATUS5-YEAR TREND(IN MILLIONS)

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Packet Pg. 593

SUMMARY OF SOURCES AND USES BY FUND TYPE
FY 2024-25

REVENUES

GENERAL FUND

ENTERPRISE
(WASTEWATER)
FUND
BUSINESS REGISTRATION 1,316,600 -
CHARGES FOR CURRENT SERVICES 5,167,550 -
FINES & FORFEITURES 328,700 -
FROM OTHER AGENCIES 11,600 -
LICENSES & PERMITS 2,667,500 -
OTHER REVENUE 834,400 26,931,400
OTHER TAX 2,121,400 -
PROPERTY TAX 19,464,800 -
SALES TAX 13,330,670 -
TRANSIENT OCCUPANCY TAX 4,468,000 -
PAMF TARGET REVENUE 890,170 -
USE OF MONEY & PROPERTY 3,234,700 814,600
VEHICLE IN LIEU 3,407,000 -
TOTAL REVENUES 57,243,090 27,746,000

EXPENDITURES

GENERAL FUND

ENTERPRISE
(WASTEWATER)
FUND
GENERAL GOVERNMENT 10,978,430 -
COMMUNITY DEVELOPMENT 8,979,600 -
PUBLIC SAFETY 26,538,170 -
PUBLIC WORKS 10,002,225 -
PARK & RECREATION 5,376,615 -
SEWER OPERATIONS - 7,582,400

EQUIPMENT REPLACEMENT - -

OPERATING - -
CONSTRUCTION - 8,428,400
DEBT SERVICE - 6,401,600
TOTAL EXPENDITURES 61,875,040 22,412,400

TRANSFERS

GENERAL FUND

ENTERPRISE
(WASTEWATER)
FUND
ALLOCATIONS IN FOR OVERHEAD 4,482,700 669,300 GENERAL TRANSFERS IN 855,800 -
ALLOCATIONS OUT FOR OVERHEAD (607,400) (4,156,500) GENERAL TRANSFERS OUT (5,310,000) (740,900) TOTAL TRANSFERS AND ALLOCATIONS (578,900) (4,228,100) NET CHANGES - SOURCES (USES) (5,210,850) 1,105,500 EST AVAILABLE BEGINNING BALANCES 47,963,176 77,722,693 ESTIMATED ENDING FUND BALANCE 42,752,326 $ 78,828,193 $

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Packet Pg. 594

SUMMARY OF SOURCES AND USES BY FUND TYPE
FY 2024-25

SPECIAL

REVENUE

FUNDS CAPITAL FUNDS

CITY DEBT

SERVICE

INTERNAL

SERVICE FUNDS

PROPOSED
FY 2025
TOTALS
- - - - 1,316,600 - - - - 5,167,550 - - - - 328,700 - - - - 11,600 - - - - 2,667,500 906,800 27,447,757 - 1,219,200 57,339,557 - - - - 2,121,400 - - 412,000 - 19,876,800 - - - - 13,330,670 - - - - 4,468,000 - - - - 890,170 - - - - 4,049,300 - - - - 3,407,000 906,800 27,447,757 412,000 1,219,200 114,974,847

SPECIAL

REVENUE

FUNDS CAPITAL FUNDS

CITY DEBT

SERVICE

INTERNAL

SERVICE FUNDS

PROPOSED
FY 2025
TOTALS
- - - - 10,978,430 - - - - 8,979,600 - - - - 26,538,170 - - - - 10,002,225 - - - - 5,376,615 - - - - 7,582,400 - 538,600 - - 538,600 298,100 10,811,300 - 3,575,600 14,685,000 - 22,789,300 - - 31,217,700 - - 1,504,900 - 7,906,500 298,100 34,139,200 1,504,900 3,575,600 123,805,240

SPECIAL

REVENUE

FUNDS CAPITAL FUNDS

CITY DEBT

SERVICE

INTERNAL

SERVICE FUNDS

PROPOSED
FY 2025
TOTALS
- - - 2,181,800 7,333,800 - 11,235,370 283,266 - 12,374,436 (657,800) (1,650,200) - (261,900) (7,333,800) (1,331,981) (4,991,555) - (12,374,436) (1,989,781) 4,593,615 283,266 1,919,900 - (1,381,081) (2,097,829) (809,634) (436,500) (8,830,394) 2,388,294 35,040,408 809,634 1,622,421 165,546,626 1,007,213$ 32,942,579 $ (0) $ 1,185,921$ 156,716,233 $

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Packet Pg. 595

FY 2022

REVISED
FY 2022

AUDITED
FY 2023

REVISED
FY 2023

AUDITED
FY 2024

REVISED
FY 2024

PROJECTED
FY 2025

REVISED
FY 2025

PROPOSED
UPDATE
ESTIMATED BEGINNING FUND BAL
Unrestricted $ 3,542,553 $ 3,542,553 $ 3,128,475 $ 3,128,475 $ 2,878,730 $ 2,878,730 $ 1,881,422 $ 2,274,118 Reserved or restricted 34,160,520 34,160,520 40,981,684 40,981,684 51,593,531 51,593,531 41,689,058 45,689,058 TOTAL BEGINNING FUND BALANCE $ 37,703,073 $ 37,703,073 $ 44,110,159 $ 44,110,159 $ 54,472,261 $ 54,472,261 $ 43,570,480 $ 47,963,176 Business Registration 996,000 1,110,893 1,063,400 1,334,055 1,265,900 1,265,900 1,316,600 1,316,600 Charges for Current Services 4,693,200 5,445,118 4,816,000 8,667,705 5,122,800 5,876,700 4,994,550 5,167,550 Fines & Forfeitures 297,900 218,320 306,700 201,583 319,000 319,000 328,700 328,700 From Other Agencies 10,600 254,767 40,800 172,059 11,200 44,000 11,600 11,600 Licenses & Permits 1,899,400 3,591,937 2,490,200 3,484,357 2,589,800 3,144,800 2,667,500 2,667,500 Other Revenue 791,800 986,190 907,800 1,138,093 931,600 3,786,800 914,800 834,400 Other Tax 1,906,200 2,104,957 1,949,900 2,279,753 2,101,100 2,081,000 2,121,400 2,121,400 Property Tax 15,242,000 15,311,185 16,524,000 17,587,725 17,980,000 18,311,300 19,238,000 19,464,800 Sales Tax 11,426,200 13,019,557 12,038,500 12,881,959 13,063,900 12,563,900 13,430,670 13,330,670 Transient Occupancy Tax 1,957,900 2,136,750 3,800,000 2,744,571 4,200,000 4,200,000 4,768,000 4,468,000 Use of Money & Property 3,086,300 1,111,093 3,262,500 5,143,060 2,974,500 2,994,600 3,034,700 3,234,700 PAMF Project 826,600 826,615 847,300 847,280 868,500 868,500 890,170 890,170 Vehicle in Lieu 2,907,000 3,504,285 3,560,000 5,776,971 3,911,000 3,618,200 4,157,000 3,407,000 TOTAL REVENUES 46,041,100 49,621,668 51,607,100 62,259,171 55,339,300 59,074,700 57,873,690 57,243,090

EXPENDITURES
Salaries & Benefits 14,536,011 13,067,990 18,211,975 15,383,190 20,211,450 19,620,835 20,966,705 21,145,055 Public Safety Legacy Obligations 4,019,000 3,919,079 4,203,300 4,221,676 3,470,100 3,470,100 3,668,600 3,797,500 Operating Expenditures 31,116,700 28,259,673 33,044,550 32,775,833 35,371,431 35,304,750 36,838,885 36,743,785 Capital Outlay 163,300 79,040 132,100 59,570 183,100 183,100 188,700 188,700 TOTAL EXPENDITURES 49,835,011 45,325,783 55,591,925 52,440,269 59,236,081 58,578,785 61,662,890 61,875,040

TRANSFERS
General Transfers In From Other Funds 658,700               658,700              685,000              685,000              712,400              712,400              855,800              855,800 Allocations In From Other Funds 3,197,900            3,197,900           3,588,900           3,588,900           4,182,300           4,182,300           4,307,700           4,482,700 Allocations Out to Other Funds (444,500)              (444,500)             (457,700)             (457,700)             (589,700)             (589,700)             (607,400)             (607,400) General Transfers out (300,900)             (300,900)             (373,000)             (373,000)             (460,000)             (460,000)             (460,000)             (460,000) TOTAL TRANSFERS (NET) $       3,111,200   $       3,111,200   $       3,443,200   $       3,443,200   $       3,845,000   $       3,845,000   $       4,096,100   $       4,271,100 TOTAL CHANGE IN OPERATING FUNDS (682,711) $           7,407,086$         (541,625)$           13,262,102$       (51,781)$             4,340,915$         306,900$            (360,850)$ OTHER SOURCES (USES) OF FUNDS
Transfer Capital Reserve (1,000,000)           (1,000,000)          (2,900,000)          (2,900,000)          (7,850,000)          (7,850,000)          (4,850,000)          (4,850,000) One‐time paydown of Unfunded (3,000,000)          (3,000,000)          ‐                        ‐ TOTAL OTHER SOURCES (USES) OF FUNDS (1,000,000)           (1,000,000)          (2,900,000)          (2,900,000)          (10,850,000)       (10,850,000)       (4,850,000)          (4,850,000) NET CHANGE IN FUND BALANCE (1,682,711) $       6,407,086$         (3,441,625)$       10,362,102$       (10,901,781)$     (6,509,085)$       (4,543,100)$       (5,210,850)$ GENERAL FUND BALANCE
Unrestricted $       1,727,922   $       3,128,475   $       1,441,606   $       2,878,730   $       1,881,422   $       2,274,118   $       1,775,765   $       2,139,645 Restricted Fund Balances
Non‐spendable Fund Balance 309,293              1,143,006           1,143,006           1,835,629           1,835,629           1,335,629           1,835,629           1,060,629 Economic Uncertainty Reserve 8,449,852           8,305,383           9,450,627           9,124,607           10,070,134         10,070,134         10,482,691         10,518,757 Strategic Property Reserve 7,191,795           7,191,795           7,191,795           7,191,795           7,191,795           10,191,795         10,191,795         10,191,795 Assigned Fund Balance
Unfunded Liabilities * 2,000,000           3,000,000           3,000,000           7,000,000           4,000,000           4,000,000           4,000,000           3,600,000 Strategic Property Reserve ‐ reclass to Assigned 3,000,000           3,000,000           ‐                        ‐                        ‐ Facilities and Infrastructure 16,341,500         21,341,500         18,441,500         23,441,500         15,591,500         20,091,500         10,741,500         15,241,500 Reserved or restricted         34,292,440          40,981,684          39,226,928          51,593,531          41,689,058          45,689,058          37,251,615          40,612,681 TOTAL ENDING FUND BALANCE $     36,020,362   $     44,110,159   $     40,668,534   $     54,472,261   $     43,570,480   $     47,963,176   $     39,027,380   $     42,752,326 Note: The Assigned Fund Balance reserve of $400,000 will be used to offset the legacy costs of the former Belmont San Carlos Fire Department in FY 2024‐25 through FY 2032‐33 CITY OF SAN CARLOS
GENERAL FUND SUMMARY BUDGET

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Packet Pg. 596

Note: totals may not add due to rounding
FY 2023

AUDITED
FY 2024

REVISED
FY 2024

PROJECTED
FY 2025

ADOPTED
UPDATE
FY 2026

FORECAST
FY 2027

FORECAST
FY 2028

FORECAST
FY 2029

FORECAST
FY 2030

FORECAST
FY 2031

FORECAST
FY 2032

FORECAST
FY 2033

FORECAST
ESTIMATED BEGINNING FUND BALANCE
Unrestricted 3,128$ 2,879$ 2,879$ 2,274$ 2,140$ 2,432$ 2,697$ 2,378$ 2,051$ 1,834$ 1,837$ 1,648$ Reserved or restricted 40,982 51,594 51,594 45,689 40,613 36,073 34,733 33,630 32,522 31,265 30,746 30,450 TOTAL BEGINNING FUND BALANCE 44,11 0$ 54,472$ 54,472$ 47,963$ 42,752$ 38,505$ 37,429$ 36,008$ 34,573$ 33,099$ 32,583$ 32,097$ Business Registration 1,334 1,266 1,266 1,317 1,367 1,419 1,461 1,505 1,550 1,597 1,645 1,694 (a) Charges for Current Services 8,668 5,123 5,877 5,168 5,315 5,474 5,638 5,807 5,980 6,160 6,345 6,534 (b) Fines & Forfeitures 202 319 319 329 339 349 359 370 381 393 404 416 (c) From Other Agencies 172 11 44 12 12 12 13 13 14 14 14 15 (d) Licenses & Permits 3,484 2,590 3,145 2,668 2,748 2,830 2,915 3,002 3,092 3,185 3,281 3,379 (e) Other Revenue 1,138 932 3,787 834 804 827 851 876 902 928 956 984 (f) Other Tax 2,280 2,101 2,081 2,121 2,154 2,188 2,222 2,256 2,292 2,328 2,365 2,403 (g) Property Tax 17,588 17,980 18,311 19,465 20,679 21,959 22,779 23,892 25,048 26,249 27,522 28,870 (h) Sales Tax 12,882 13,064 12,564 13,331 13,834 14,249 14,676 15,116 15,570 16,037 16,698 17,299 (i) Transient Occupancy Tax 2,745 4,200 4,200 4,468 5,650 5,820 5,994 6,174 6,359 6,550 6,746 6,949 (j) Use of Money & Property 5,143 2,975 2,995 3,235 3,039 3,091 3,121 3,254 3,324 3,396 3,470 3,546 (k) PAMF Project 847 869 869 890 912 935 959 983 1,007 1,032 1,058 1,085 (l) Vehicle in Lieu 5,777 3,911 3,618 3,407 4,437 4,736 4,878 5,024 5,175 5,330 5,490 5,655 (m) TOTAL REVENUES 62,25 9$ 55,339$ 59,075$ 57,243$ 61,288$ 63,888$ 65,866$ 68,273$ 70,694$ 73,199$ 75,994$ 78,828$

EXPENDITURES
Salaries & Benefits 15,383 20,211 19,621 21,145 21,820 22,526 23,230 23,948 24,695 25,452 26,345 27,144 (n) Public Safety Legacy Obligations 4,222 3,470 3,470 3,798 4,091 4,129 4,170 4,212 4,255 4,299 4,343 4,391 (o) Operating Expenditures 32,776 35,371 35,305 36,744 38,919 40,574 42,305 44,147 45,979 47,893 49,892 51,980 (p) Capital Outlay 60 183 183 189 194 200 206 212 219 225 232 239 (q) TOTAL EXPENDITURES 52,44 0$ 59,236$ 58,579$ 61,875$ 65,024$ 67,429$ 69,911$ 72,519$ 75,148$ 77,869$ 80,813$ 83,754$

TRANSFERS
General Transfers In From Other Funds 685                712              712                 856                890            926            963            1,001         1,041         1,083         1,126         1,171 Allocations In From Other Funds 3,589             4,182           4,182              4,483             4,612         4,750         4,893         5,039         5,190         5,346         5,506         5,671 Allocations Out to Other Funds (458)               (590)             (590)                (607)               (704)           (725)           (747)           (769)           (792)           (815)           (839)           (864) General Transfers out (373)               (460)             (460)                (460)               (460)           (485)           (485)           (460)           (460)           (460)           (460)           (460) TOTAL TRANSFERS (NET) 3,443 $           3,845$         3,845$            4,271$           4,338$       4,466$       4,624$       4,811$       4,980$       5,154$       5,333$       5,518$ TOTAL CHANGE IN OPERATING FUNDS 13,26 2$         (52)$             4,341$            (361)$             602$          925$          578$          565$          526$          484$          515$          593$ OTHER SOURCES (USES) OF FUNDS
Transfer Capital Reserve (2,900)             (7,850)          (7,850)            (4,850)            (4,850)        (2,000)        (2,000)        (2,000)        (2,000)        (1,000)        (1,000)        (1,000) Use of Reserve to Cover BSCFD Legacy Costs ‐                 ‐              ‐              ‐              ‐              ‐              ‐              ‐              ‐ One‐time paydown of Unfunded (3,000)           (3,000)            ‐                  ‐              ‐              ‐              ‐              ‐              ‐              ‐              ‐ TOTAL OTHER SOURCES (USES) OF FUNDS (2,900)            (10,850)        (10,850)          (4,850)            (4,850)        (2,000)        (2,000)        (2,000)        (2,000)        (1,000)        (1,000)        (1,000) NET CHANGE IN FUND BALANCE 10,36 2$         (10,902)$     (6,509)$          (5,211)$         (4,248)$      (1,075)$      (1,422)$      (1,435)$      (1,474)$      (516)$         (485)$         (407)$ GENERAL FUND BALANCE
Unrestricted 2,879$           1,881$         2,274$            2,140$           2,432$       2,697$       2,378$       2,051$       1,834$       1,837$       1,648$       2,096$ Non‐spendable Fund Balance 1,836             1,836           1,336              1,061             1,061         1,061         1,061         1,061         1,061         1,061         1,061         1,061 Economic Uncertainty Reserve 9,125             10,070         10,070            10,519           10,729       10,789       10,836       10,878       10,521       10,902       10,506       10,050 Strategic Property Reserve 7,192             7,192           10,192            10,192           10,192       10,192       10,192       10,192       10,192       10,192       10,192       10,192 Assigned Fund Balance ‐
Unfunded Liabilities * 7,000             4,000           4,000              3,600             3,200         2,800         2,400         2,000         1,600         1,200         800            400 Strategic Property Reserve 3,000             3,000           ‐                   ‐ Facilities and Infrastructure 23,442           15,592         20,092            15,242           10,892       9,892         9,142         8,392         7,892         7,392         7,892         7,892 Reserved or restricted 51,594$         41,689$       35,966$         40,613$         36,073$     34,733$     33,630$     32,522$     31,265$     30,746$     30,450$     29,594$ TOTAL ENDING FUND BALANCE $       54,472   $     43,570   $        47,963   $       42,752   $   38,505   $   37,429   $   36,008   $   34,573   $   33,099   $   32,583   $   32,097   $   31,690 Note: The Assigned Fund Balance reserve of $400,000 will be used to offset the legacy costs of the former Belmont San Carlos Fire Department in FY 2024‐25 through FY 2032‐33 (a) Business Registration revenues assume increases of 4% based on the City's Municipal Code. (b) Current Charges for Services assumes 3% inflationary increases each year.  This revenue can also fluctuate based on the timing of large development plan check fees expected. (c) Fines and Forfeiture revenues in FY 23 and beyond reflect 3% annual inflationary increases. (d) From Other Agencies is revenue received from grant funding which can vary from year to year. (e)  Licenses and Permit revenue can fluctuate from year to year based on the timing of large development.  Future years assume inflationary increases of 3%. (f) Other Revenues include cost reimbursements, donations and other miscellaneous receipts.  Future years include inflationary increases of 3% (g) Other taxes include franchise taxes from utilities and the forecasts are based on trend data. (h) Property tax projections are developed in conjunction with our 3rd party consultants.  Revenues can vary from year to year based on completion of large developments (i) Sales tax projections assume general inflationary increases and in conjunction with information from our 3rd party consultants (j) Transient Occupancy Tax projections assume a return to business travel and increases in occupancy rates. (k) Other Uses of Money and Property include investment income and property leases.  Future years assume inflationary increases and use of funds to cover capital expenditures (l) Palo Alto Medical Foundation (PAMF) revenues are forecasted based on contracted amounts. (m) Vehicle in Lieu revenue projections are forecasted based on information from our third party consultants as well as the County of San Mateo. (n) Salaries and benefits assumes cost increases for pension and health care based on known and projected negotiated benefits (o) Public Safety Obligations include costs related to the Belmont San Carlos Fire Department (BCSFD) totaling $3.25m/yr which CalPERS shows as paid off effective 6/2033 (p) Operating expenses projections include known increases based on contractual obligations with our Public Safety contracts as well as inflationary assumptions ranging from 3‐5% (q) Capital outlay projections include normal inflationary increases of 3%.

CITY OF SAN CARLOS
GENERAL FUND LONG TERM FORECAST (in thousands)

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June 10, 2024

Packet Pg. 597

CITY COUNCIL Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

REVENUES - - - - - - ALLOCATIONS IN 27,900 27,900 33,100 33,100 34,100 34,100 SALARIES & BENEFITS 159,500 145,290 159,500 159,010 163,200 163,200 OPERATING EXPENSES 221,900 181,278 204,900 204,900 189,200 189,200 CAPITAL OUTLAY - 1,344 - - - - ALLOCATIONS & TRANSFERS OUT 2,900 2,900 3,100 3,100 3,200 3,200 NET GENERAL FUND EXPENSE (REVENUE) ----> 356,400 302,913 334,400 333,910 321,500 321,500 CITY MANAGER Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
REVENUES 120,000 85,999 124,000 20,000 127,100 20,000 ALLOCATIONS IN 230,500 230,500 272,300 272,300 280,400 280,400 SALARIES & BENEFITS 1,776,700 1,590,359 1,946,975 1,936,100 2,025,380 2,003,980 OPERATING EXPENSES 913,700 505,033 959,600 848,650 991,900 880,900 CAPITAL OUTLAY 4,100 - 4,300 4,300 4,400 4,400 ALLOCATIONS & TRANSFERS OUT 17,500 17,500 22,500 22,500 23,200 23,200 NET GENERAL FUND EXPENSE (REVENUE) ----> 2,361,500 1,796,393 2,537,075 2,519,250 2,637,380 2,612,080 CITY ATTORNEY/LEGAL SERVICES Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

REVENUES - - - - - - ALLOCATIONS IN 208,600 208,600 245,700 245,700 253,100 253,100 SALARIES & BENEFITS 48,600 52,458 612,850 566,750 634,950 627,550 OPERATING EXPENSES 938,400 839,221 285,900 285,900 170,800 175,800 ALLOCATIONS & TRANSFERS OUT 500 500 6,400 6,400 6,500 6,500 NET GENERAL FUND EXPENSE (REVENUE) ----> 778,900 683,579 659,450 613,350 559,150 556,750 CITY CLERK Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
REVENUES 1,000 333 1,000 1,000 1,000 1,000 ALLOCATIONS IN 103,400 103,400 122,200 122,200 125,800 125,800 SALARIES & BENEFITS 393,950 380,958 435,650 435,050 454,050 450,350 OPERATING EXPENSES 267,650 132,926 298,400 278,400 286,700 286,700 ALLOCATIONS & TRANSFERS OUT 5,700 5,700 6,200 6,200 6,300 6,300 NET GENERAL FUND EXPENSE (REVENUE) ----> 562,900 415,850 617,050 596,450 620,250 616,550 CITY TREASURER Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

REVENUES - - - - - - ALLOCATIONS IN 12,000 12,000 14,200 14,200 14,600 14,600 SALARIES & BENEFITS 31,900 21,554 31,900 31,900 33,100 33,100 OPERATING EXPENSES 1,500 - 1,500 1,500 1,500 1,500 ALLOCATIONS & TRANSFERS OUT 500 500 600 600 600 600 NET GENERAL FUND EXPENSE (REVENUE) ----> 21,900 10,054 19,800 19,800 20,600 20,600 ADMINISTRATIVE SERVICES Revised Audited Revised Projected Revised Proposed Update (includes: Admin, Finance, HR, & IT) 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25 REVENUES 2,606,200 3,668,165 2,514,700 2,514,700 2,353,200 2,553,100 ALLOCATIONS IN 1,226,500 1,226,500 1,421,600 1,421,600 1,464,100 1,464,100 SALARIES & BENEFITS 3,270,400 3,079,841 3,645,050 3,466,050 3,786,050 3,745,550 OPERATING EXPENSES 1,854,100 1,597,751 1,899,400 1,899,400 1,960,100 1,960,100 CAPITAL OUTLAY 21,000 19,464 21,800 21,800 22,500 22,500 ALLOCATIONS & TRANSFERS OUT 70,900 70,900 79,300 79,300 81,600 81,600 NET GENERAL FUND EXPENSE (REVENUE) ----> 1,383,700 (126,709) 1,709,250 1,530,250 2,032,950 1,792,550

GENERAL FUND DEPARTMENT SUMMARIES

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June 10, 2024

Packet Pg. 598

GENERAL FUND DEPARTMENT SUMMARIES
GENERAL FUND Revised Audited Revised Projected Revised Proposed Update (not specific to any Department or Division) 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25 REVENUES 40,480,800 45,033,294 43,893,800 46,418,600 46,401,340 45,478,140 ALLOCATIONS IN 685,000 685,000 712,400 712,400 855,800 855,800 SALARIES & BENEFITS - - 3,000,000 3,000,000 - - OPERATING EXPENSES 353,600 1,735,441 600,700 825,700 353,800 353,800 CAPITAL OUTLAY 74,500 23,961 77,500 77,500 79,800 79,800 ALLOCATIONS & TRANSFERS OUT 3,157,500 3,157,500 8,234,000 8,234,000 5,234,000 5,234,000 NET GENERAL FUND EXPENSE (REVENUE) ----> (37,580,200) (40,801,392) (32,694,000) (34,993,800) (41,589,540) (40,666,340) COMMUNITY DEVELOPMENT Revised Audited Revised Projected Revised Proposed Update (includes: Admin, Permit Svcs, Ec Dev, Key Prj Dev) 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25 REVENUES 4,479,200 8,616,108 4,581,200 5,706,200 4,409,600 4,409,600 ALLOCATIONS IN 405,200 405,200 421,400 421,400 434,100 434,100 SALARIES & BENEFITS 4,852,100 3,650,314 5,172,300 4,842,650 5,368,400 5,312,600 OPERATING EXPENSES 3,488,000 3,653,251 3,534,200 3,534,200 3,664,500 3,664,500 CAPITAL OUTLAY 2,300 - 2,400 2,400 2,500 2,500 ALLOCATIONS & TRANSFERS OUT 75,200 75,200 102,400 102,400 105,600 105,600 NET GENERAL FUND EXPENSE (REVENUE) ----> 3,533,200 (1,642,542) 3,808,700 2,354,050 4,297,300 4,241,500 PARKS & RECREATION Revised Audited Revised Projected Revised Proposed Update (incl: Admin, Recreation) 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25 REVENUES 2,327,500 2,774,200 2,627,400 2,669,100 2,733,450 2,873,250

ALLOCATIONS IN - - - - - - SALARIES & BENEFITS 2,732,450 2,536,690 2,950,450 2,908,100 3,052,900 3,060,100 OPERATING EXPENSES 1,904,100 1,854,676 2,104,748 2,202,948 2,202,415 2,296,715 CAPITAL OUTLAY 18,500 12,971 19,200 19,200 19,800 19,800 ALLOCATIONS & TRANSFERS OUT 69,300 69,300 84,700 84,700 87,200 87,200 NET GENERAL FUND EXPENSE (REVENUE) ----> 2,396,850 1,699,436 2,531,698 2,545,848 2,628,865 2,590,565 PUBLIC SAFETY Revised Audited Revised Projected Revised Proposed Update (includes: Police Bureau and Fire Department) 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25 REVENUES 586,700 643,784 599,300 629,300 617,400 617,400

ALLOCATIONS IN - - - - - - SALARIES & BENEFITS 4,450,700 4,314,514 3,749,500 3,749,500 3,957,200 4,086,100 OPERATING EXPENSES 19,292,500 18,340,785 21,386,700 21,127,800 22,535,470 22,452,070

CAPITAL OUTLAY - - - - - - ALLOCATIONS & TRANSFERS OUT 117,700 117,700 82,500 82,500 82,700 82,700 NET GENERAL FUND EXPENSE (REVENUE) ----> 23,274,200 22,129,215 24,619,400 24,330,500 25,957,970 26,003,470 PUBLIC WORKS Revised Audited Revised Projected Revised Proposed Update (includes: Admin, Fleet, Streets, Park & Bldg Maint) 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25 REVENUES 1,005,700 1,437,288 997,900 1,115,800 1,230,600 1,290,600 ALLOCATIONS IN 1,374,800 1,374,800 1,651,800 1,651,800 1,701,500 1,876,500 SALARIES & BENEFITS 4,698,975 3,832,887 4,977,375 4,995,825 5,160,075 5,460,025 OPERATING EXPENSES 3,809,100 3,935,472 4,095,383 4,095,352 4,482,500 4,482,500 CAPITAL OUTLAY 11,700 1,830 57,900 57,900 59,700 59,700 ALLOCATIONS & TRANSFERS OUT 213,000 213,000 278,000 278,000 286 ,500 286,500 NET GENERAL FUND EXPENSE (REVENUE) ----> 6,352,275 5,171,100 6,758,958 6,659,477 7,056,675 7,121,625 TOTAL GENERAL FUND CHANGE (SURPLUS) 3,441,625 (10,362,102) 10,901,781 6,509,085 4,543,100 5,210,850

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June 10, 2024

Packet Pg. 599

GENERAL FUND OPERATING BUDGET
$- $10.00 $20.00 $30.00 $40.00 $50.00 $60.00FY 2024 Projected Revenues FY 2025 Proprosed UpdateRevenuesOther Tax$2.08 $2.12Other$5.02 $2.07Licenses & Permits$3.14 $2.67Uses of Money & Property$2.99 $3.23Vehicle in Lieu$3.62 $3.41Charges for Services$5.88 $5.17TOT/Business Registration$5.47 $5.78Sales Tax$12.56 $13.33Property Tax$18.31 $19.46 GENERAL FUND REVENUES$ in Millions
$- $10.00 $20.00 $30.00 $40.00 $50.00 $60.00 $70.00FY 2024 Projected Expenditures FY 2025 Proposed UpdateExpendituresParks & Recreation$5.13 $5.38Community Development$8.38 $8.98Public Works$9.15 $10.00General Government$11.05 $10.98Fire$12.24 $12.90Police$12.63 $13.64 GENERAL FUND EXPENDITURES$ in Millions

9.e
June 10, 2024

Packet Pg. 600

GENERAL FUND ALLOCATIONS IN (0001) Revised Audited Revised Projected Revised Proposed
Update
FOR SERVICES PROVIDED 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25 FROM WASTEWATER (0006) 2,480,500 2,480,500 2,929,700 2,929,700 3,017,700 3,192,700 FROM GAS TAX (0016) 292,200 292,200 403,800 403,800 415,800 415,800 FROM STORMWATER (0015) 166,400 166,400 173,100 173,100 178,200 178,200 FROM HOUSING (0029) 305,100 305,100 317,300 317,300 326,900 326,900 FROM HOUSING COMPLIANCE AND ASSISTANCE (0031) 100,100 100,100 104,100 104,100 107,200 107,200 FROM WORKERS COMPENSATION (0032) 102,500 102,500 106,500 106,500 109,700 109,700 FROM RISK MANAGEMENT (0033) 142,100 142,100 147,800 147,800 152,200 152,200 SUB TOTAL GENERAL FUND----> 3,588,900 3,588,900 4,182,300 4,182,300 4,307,700 4,482,700 WASTEWATER FUND ALLOC IN (0006)
FOR SERVICES PROVIDED 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25 FROM GENERAL FUND (0001) 26,000 26,000 52,100 52,100 53,700 53,700 FROM GAS TAX (0016) 236,400 236,400 245,900 245,900 253,300 253,300 FROM STORMWATER (0015) 290,100 290,100 351,700 351,700 362,300 362,300 SUB TOTAL WASTEWATER ----> 552,500 552,500 649,700 649,700 669,300 669,300 WORKERS COMP ALLOC IN (0032)
FOR SERVICES PROVIDED 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25 FROM GENERAL FUND (0001) 196,500 196,500 268,600 268,600 276,500 276,500 FROM WASTEWATER (0006) 91,700 91,700 113,500 113,500 116,900 116,900 SUB TOTAL WORKERS COMP ----> 288,200 288,200 382,100 382,100 393,400 393,400 RISK MANAGEMENT ALLOC IN (0033)
FOR SERVICES PROVIDED 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25 FROM GENERAL FUND (0001) 235,200 235,200 269,000 269,000 277,200 277,200 FROM WASTEWATER (0006) 757,500 757,500 822,200 822,200 846,900 846,900 FROM STORMWATER (0015) 103,600 103,600 113,900 113,900 117,300 117,300 FROM GAS TAX (0016) 485,000 485,000 531,100 531,100 547,000 547,000 SUB TOTAL RISK MGMT ----> 1,581,300 1,581,300 1,736,200 1,736,200 1,788,400 1,788,400 TOTAL ALLOCATIONS IN ----> 6,010,900 6,010,900 6,950,300 6,950,300 7,158,800 7,333,800 Revised Audited Revised Projected
Proposed
Update Revised
Revised Audited Revised Projected
Proposed
Update Revised

ALLOCATION AND TRANSFER SUMMARY
Revised Audited Revised Projected
Proposed
Update Revised

9.e
June 10, 2024

Packet Pg. 601

ALLOCATION AND TRANSFER SUMMARY
GENERAL FUND TRANSFERS IN (0001)
2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
WASTEWATER RIGHT OF WAY (0006) 685,000 685,000 712,400 712,400 740,900 740,900 CLOSE OUT LIBRARY TENANT FUND (0095) - - - - 114,900 114,900 SUB TOTAL ----> 685,000 685,000 712,400 712,400 855,800 855,800 EQUIPMENT REPLACEMENT (0010)
TRANSFERS IN 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25 FOR EQUIPMENT REPLACEMENT 273,000 273,000 260,000 260,000 260,000 260,000 FOR TECHNOLOGY REPLACEMENT 100,000 100,000 200,000 200,000 200,000 200,000 SUB TOTAL ----> 373,000 373,000 460,000 460,000 460,000 460,000 GAS TAX (0016)
TRANSFERS IN 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25 FROM GENERAL FUND (0001) 400,000 400,000 2,850,000 2,850,000 2,850,000 2,850,000 FROM MEASURE A/K FUND (0014) 1,150,000 1,150,000 1,200,000 1,200,000 1,236,000 1,236,000 FROM MEASURE W FUND (0018) 600,000 600,000 495,000 495,000 406,900 406,900 FROM CAPITAL IMPROVEMENT FUND (0025) 3,125,000 3,125,000 3,275,000 3,275,000 3,275,000 3,275,000 SUB TOTAL ----> 5,275,000 5,275,000 7,820,000 7,820,000 7,767,900 7,767,900 CAPITAL IMPROVEMENTS (0025)
TRANSFERS IN 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25 PRIOR YR SAVINGS FROM GENERAL (0001) 2,500,000 2,500,000 5,000,000 5,000,000 2,000,000 2,000,000 FROM PARK IN-LIEU FUND (0027) 1,460,000 1,460,000 - - - - CLOSE OUT PARKING IN LIEU FUND (0028) - - 250,000 250,000 29,672 73,655 CLOSE OUT LIBRARY TENANT FUND (0095) - - - - 696,764 933,815 SUB TOTAL ----> 3,960,000 3,960,000 5,250,000 5,250,000 2,726,436 3,007,470 LMI HOUSING FUND (0031)
TRANSFERS IN 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25 FROM HOUSING IN LIEU FUND (0029) - 310,000 - - - - SUB TOTAL ----> - 310,000 - - - - DEBT SERVICE FUND (0093)
TRANSFERS IN 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25 CLOSE OUT LIBRARY TENANT FUND (0095) - - - - 322,870 283,266 SUB TOTAL ----> - - - - 322,870 283,266 TOTAL TRANSFERS IN ----> 10,293,000 10,603,000 14,242,400 14,242,400 12,133,006 12,374,436 Revised Audited Revised Projected
Proposed
Update Revised
Revised Audited Revised Projected
Proposed
Update Revised
Revised Audited Revised Projected
Proposed
Update Revised
Revised Audited Revised Projected
Proposed
Update Revised
Revised Audited Revised Projected
Proposed
Update Revised
Proposed
Update Revised Audited Revised Projected Revised

9.e
June 10, 2024

Packet Pg. 602

GENERAL FUND REVENUES (0001) Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
BUSINESS REGISTRATION 1, 063,400 1,334,055 1,265,900 1,265,900 1,316,600 1,316,600 CHARGES FOR CURRENT SERVICES 4,816,000 8,667,705 5,122,800 5,876,700 4,994,550 5,167,550 FINES & FORFEITURES 306,700 201,583 319,000 319,000 328,700 328,700 FROM OTHER AGENCIES 40,800 172,059 11,200 44,000 11,600 11,600 LICENSES & PERMITS 2, 490,200 3,484,357 2,589,800 3,144,800 2,667,500 2,667,500 OTHER REVENUE 907,800 1,138,093 931,600 3,786,800 914,800 834,400 OTHER TAX 1,949,900 2,279,753 2,101,100 2,081,000 2,121,400 2,121,400 PROPERTY TAX 16,524,000 17,587,725 17,980,000 18,311,300 19,238,000 19,464,800 SALES TAX 12,038,500 12,881,959 13,063,900 12,563,900 13,430,670 13,330,670 TRANSIENT OCCUPANCY TAX 3,800,000 2,744,571 4,200,000 4,200,000 4,768,000 4,468,000 PAMF TARGET REVENUE 847,300 847,280 868,500 868,500 890,170 890,170 USE OF MONEY & PROPERTY 3,262,500 5,143,060 2,974,500 2,994,600 3,034,700 3,234,700 VEHICLE IN LIEU 3,560,000 5,776,971 3,911,000 3,618,200 4,157,000 3,407,000 SUB TOTAL ----> 51,607,100 62,259,171 55,339,300 59,074,700 57,873,690 57,243,090 WASTEWATER FUND REVENUE (0006)
2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
OTHER REVENUE 21,904,000 20,844,396 27,129,200 23,279,200 26,931,400 26,931,400 USE OF MONEY & PROPERTY 362,800 784,041 737,300 737,300 814,600 814,600 SUB TOTAL ----> 22,266,800 21,628,437 27,866,500 24,016,500 27,746,000 27,746,000

SPECIAL REVENUE FUNDS
2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
GRANTS - POLICE (0017) 173,700 170,929 181,300 181,300 187,100 187,100 LIBRARY TENANT REVENUE (0095) 282,800 320,718 283,800 1,457,400 - - NPDES/ STORMWATER FUND (0015) 713,400 728,470 713,100 713,100 719,700 719,700 SUB TOTAL ----> 1,169,900 1,220,117 1,178,200 2,351,800 906,800 906,800 OPERATING SUB TOTAL ----> 75,043,800 85,107,725 84,384,000 85,443,000 86,526,490 85,895,890

CAPITAL FUND REVENUES
2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
EQUIPMENT REPLACEMENT FUND (0010) - - - - - - MEASURE A/K FUND (0014) 917,700 1,166,300 1,234,500 1,234,500 1,257,000 1,257,000 MEASURE W FUND (0018) 383,350 517,832 395,500 395,500 407,500 407,500 GAS TAX (0016) 1,728,700 1,990,692 1,899,300 1,844,409 1,968,500 2,078,500 CAPITAL IMPROVEMENT (0025) 8,158,547 7,703,665 9,300,849 11,983,624 9,017,800 10,813,557 CHILD CARE (0026) - - 3,671,700 1,105,700 1,578,400 4,078,400 PARK IN LIEU (0027) 475,800 466,548 475,100 493,400 1,158,900 1,158,900 PARKING IN LIEU (0028) 7,500 11,989 700 700 - - AFFORDABLE HOUSING IN LIEU (0029) 5,386,300 736,926 15,167,000 15,167,000 7,618,600 7,618,600 LOW-MOD HOUSING ASSET (0031) 141,100 53,130 34,300 34,300 35,300 35,300 CAPITAL SUB TOTAL ----> 17,198,997 12,647,081 32,178,949 32,259,133 23,042,000 27,447,757

CITY DEBT SERVICE
2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
SC LIBRARY - BOND SERVICE (0093) 339,900 459,054 427,500 427,500 412,000 412,000 CITY DEBT SERVICE FUND TOTAL ----> 339,900 459,054 427,500 427,500 412,000 412,000

INTERNAL SERVICE FUNDS
2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
WORK COMPENSATION INSURANCE (0032) 6,200 6,810 5,700 5,700 5,000 5,000 LIABILITY INSURANCE (0033) 17,100 37,119 26,300 26,300 27,500 27,500 POST-EMPLOYMENT BENEFITS (0035) 795,400 889,248 1,114,700 1,114,700 1,186,700 1,186,700 INTERNAL SERVICE FUND TOTAL ----> 818,700 933,177 1,146,700 1,146,700 1,219,200 1,219,200 GRAND TOTAL 93,401,397 99,147,037 118,137,149 119,276,333 111,199,690 114,974,847

REVENUES BY MAJOR CATEGORY AND SOURCE
Proposed Update
Proposed Update
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Projected
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RevisedAuditedRevised
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9.e
June 10, 2024

Packet Pg. 603

GENERAL FUND (0001)
BUSINESS REGISTRATION Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
406001 BUSINESS REGISTRATION FEE 1,048,400 1,253,675 1,205,900 1,205,900 1,254,800 1,254,800 406100 BUSINESS REGISTRATION LATE FEE 15,000 80,380 60,000 60,000 61,800 61,800 SUB TOTAL ----> 1, 063,400 1,334,055 1,265,900 1,265,900 1,316,600 1,316,600 CHARGES FOR CURRENT SERVICES Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
407007 ZONING/VARIANCE/USE PERMIT FEE 366,800 834,017 381,500 656,500 392,900 392,900 407009 PLANNING DEPT- KEY DEVELOPMENT 763,800 1,063,634 844,400 919,400 869,700 869,700 407011 PLAN CHECK - ENGINEERING 324,400 354,872 337,400 337,400 347,500 347,500 407012 PLAN CHECK - ACCESSIBILITY 2,000 8,262 2,100 2,100 2,200 2,200 407013 PLAN CHECK - ENERGY CALCULATION 27,400 47,946 28,500 28,500 29,400 29,400 407015 PLAN CHECK - BUILDING 1,128,100 3,683,656 1,046,000 1,296,000 768,400 768,400 407018 APARTMENT INSPECTION FEES 32,500 - 33,800 33,800 34,800 34,800 407019 GIS FEES 9,600 18,695 10,000 10,000 10,300 10,300 407033 PLAN CHECK FEES 75,100 137,245 78,100 78,100 80,400 80,400 407034 INSPECTION FEE 56,300 92,130 58,600 58,600 60,400 60,400 407035 MISCELLANEOUS SERVICES - 30 - - - - 407036 ADV LIFE SUPPORT/FIRST RESPONSE 60,700 45,683 63,100 63,100 65,000 65,000 408101 RECREATION 251,000 250,965 327,000 225,100 336,850 291,050 408105 VENDING MACHINE CONTRACT 1,000 898 1,000 1,000 1,000 1,000 408200 CLASS SYSTEM 1,479,200 1,801,439 1,699,400 1,897,900 1,777,400 1,936,200 408501 BUILDING RENTAL DEPOSIT/REFUND 35,900 58,391 39,800 37,100 41,100 41,100 408502 ADMINISTRATIVE FEE 76,100 112,922 31,200 91,200 32,100 92,100 408510 RESERVATIONS 75,000 110,346 92,000 92,000 94,700 94,700 408601 GENERAL RECEIPTS 4,100 140 - - - - 430012 FIRST CHANCE FEE 2,000 300 2,100 2,100 2,200 2,200 430015 ALARM RESPONSE 45,000 46,134 46,800 46,800 48,200 48,200 SUB TOTAL ----> 4, 816,000 8,667,705 5,122,800 5,876,700 4,994,550 5,167,550 FINES & FORFEITURES Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
410001 VEHICLE CODE FINES 152,300 86,600 158,400 158,400 163,200 163,200 410004 BUILDING PERMITS VIOLATIONS 2,000 5,500 2,100 2,100 2,200 2,200 410005 NSF CHARGE 100 295 100 100 100 100 430017 PARKING FINES - TURBO DATA 152,300 109,189 158,400 158,400 163,200 163,200 SUB TOTAL ----> 306,700 201,583 319,000 319,000 328,700 328,700 FROM OTHER AGENCIES Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
420501 GRANTS 30,000 164,913 - 25,000 - - 480016 SB90 REIMBURSEMENT 5,000 5,893 5,200 13,000 5,400 5,400 480201 STATE HIGHWAY MAINTENANCE REIMBURSEMENT 5,800 1,253 6,000 6,000 6,200 6,200 SUB TOTAL ----> 40,800 172,059 11,200 44,000 11,600 11,600 LICENSES & PERMITS Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
407001 BUILDING PERMITS 1,334,100 1,649,574 1,387,500 1,662,500 1,429,100 1,429,100 407002 PLUMBING PERMITS 109,800 218,599 114,200 214,200 117,600 117,600 407003 MECHANICAL PERMITS 135,300 199,820 140,700 190,700 144,900 144,900 407004 ELECTRICAL PERMITS 212,200 454,003 220,700 320,700 227,300 227,300 407005 GRADING PERMITS - 85 - - - - 407006 ENCROACHMENT PERMITS 315,000 430,401 327,600 327,600 337,400 337,400 407022 TREE REMOVAL PERMITS 213,500 63,455 222,000 222,000 228,700 228,700 407027 TREE PLANTING FUND - - - - - - 407028 GENERAL PLAN SURCHARGE FEE 115,100 329,216 119,700 119,700 123,300 123,300 407029 DEMOLITION FEE 2,700 4,186 2,800 2,800 2,900 2,900 407032 PERMIT FEES 31,500 66,435 32,800 62,800 33,800 33,800 407039 C4 INSPECTION 21,000 30,554 21,800 21,800 22,500 22,500 407041 PERMIT PARKING - - - - - - 407042 PARKLET PROGRAM - 38,030 - - - - SUB TOTAL ----> 2, 490,200 3,484,357 2,589,800 3,144,800 2,667,500 2,667,500

REVENUE DETAIL BY FUND

9.e
June 10, 2024

Packet Pg. 604

REVENUE DETAIL BY FUND
OTHER REVENUE Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
430016 MISCELLANEOUS 1,000 6,899 1,000 1,000 1,000 1,000 440106 COST REIMB-CCAG 100,600 100,949 104,600 104,600 107,700 107,700 440112 COST REIMB-COMMUTE.ORG 86,500 84,836 90,000 90,000 - - 440204 COST REIMB-SC LIBRARY RENT - - - - 43,700 43,700 440206 COST REIMB-CHARGING STATION - 23,519 - - 5,400 5,400 440311 COST REIMB - PW STAFF PLAN CHECK - - - - - - 440301 COST REIMB - CREDIT CARD FEES 110,000 87,339 114,400 114,400 117,800 117,800 440304 COST REIMBURSEMENT 342,100 511,061 328,400 224,400 337,600 230,400 440308 COST REIMB COBRA/RETIREE 400 501 400 400 400 400 440312 COST REFUND FM PRIOR YEAR - - - - - - 440313 SCHOOL SPORTS FIELD MAINTENANCE 95,900 115,320 99,700 99,700 102,700 102,700 480505 CLAIM AND SETTLEMENT - - - 418,000 - - 480008 MISCELLANEOUS - 7,907 - - - - 480009 DOC RECYCLE ST DEPT CONSERVATION - 7,773 - - - - 480100 DONATIONS 145,000 144,852 165,800 88,600 170,400 197,200 482002 PROCEEDS FROM SALE OF PROPERTY - - - 2,548,000 - - 480203 SALE OF MAPS & SPECIFICATIONS 2,000 6,575 2,100 60,000 2,200 2,200 480204 COPY CHARGES - 30 - - - - 480206 IMAGING/MICROFILMING 24,300 35,460 25,200 25,200 25,900 25,900 480209 SALE OF PERSONAL PROPERTY - 5,072 - 12,500 - - SUB TOTAL ----> 907,800 1,138,093 931,600 3,786,800 914,800 834,400 OTHER TAX Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
405001 FRANCHISE FEES - RECOLOGY 833,000 1,037,623 960,000 996,000 969,600 969,600 405002 FRANCHISE FEES - PG&E 481,900 602,300 500,000 500,000 505,000 505,000 405003 FRANCHISE FEES - COMCAST 400,000 376,719 400,000 352,000 400,000 400,000 405004 FRANCHISE FEES - CALIF WATER 185,000 229,557 191,100 200,000 196,800 196,800 405006 FRANCHISE FEES - AT&T U-VERSE 50,000 33,553 50,000 33,000 50,000 50,000 SUB TOTAL ----> 1, 949,900 2,279,753 2,101,100 2,081,000 2,121,400 2,121,400 PROPERTY TAX Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
402001 PROPERTY TAX - CURRENT SECURED 13, 595,000 14,268,185 15,055,000 15,055,000 16,060,000 15,870,600 402002 PROPERTY TAX - CURR UNSECURED 514,000 444,423 569,000 569,000 607,000 638,900 402004 PROPERTY TAX - AIRCRAFT 235,000 250,387 235,000 235,000 235,000 316,800 402005 PROPERTY TAX - UNITARY 112,000 133,485 113,000 113,000 114,000 144,800 402007 PROPERTY TAX - SB813 SECURED 380,000 593,628 386,000 386,000 394,000 433,700 402010 REAL PROPERTY TRANSFER TAX 726,000 522,963 444,000 444,000 626,000 626,000 402011 HOMEOWNERS TAX RELIEF 50,000 49,704 50,000 50,000 50,000 50,000 402012 RDA PASS THROUGH TO COUNTY 912,000 1,324,951 1,128,000 1,459,300 1,152,000 1,384,000 SUB TOTAL ----> 16, 524,000 17,587,725 17,980,000 18,311,300 19,238,000 19,464,800 SALES TAX Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
401001 SALES TAX 11,860,000 12,671,742 12,848,400 12,348,400 13,208,670 13,108,670 401002 1/2 CENT SALES TAX PUBLIC SAFE 178,500 210,217 215,500 215,500 222,000 222,000 SUB TOTAL ----> 12, 038,500 12,881,959 13,063,900 12,563,900 13,430,670 13,330,670 TRANSIENT OCCUPANCY TAX Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
404001 TRANSIENT OCCUPANCY TAX 3,800,000 2,744,571 4,200,000 4,200,000 4,768,000 4,468,000 SUB TOTAL ----> 3, 800,000 2,744,571 4,200,000 4,200,000 4,768,000 4,468,000 PAMF TARGET REVENUE Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
450101 PAMF TARGET REVENUE 847,300 847,280 868,500 868,500 890,170 890,170 SUB TOTAL ----> 847,300 847,280 868,500 868,500 890,170 890,170

9.e
June 10, 2024

Packet Pg. 605

REVENUE DETAIL BY FUND
USE OF MONEY & PROPERTY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
409100 INVESTMENT INCOME 2,101,600 4,022,489 2,390,000 2,390,000 2,290,000 2,490,000 409101 INVESTMENT INC GASB31 FAIR VALUE - (508,596) - - - - 409102 INVESTMENT INCOME ALLOCATION (856,500) (1,462,980) (1,450,800) (1,450,800) (1,479,500) (1,479,500) 409301 RENTS CONCESS - SKYWAY PROP 38,400 126,884 120,500 120,000 124,100 124,100 409303 RENTS CONCESS - DOLLAR COMPANY 114,000 121,673 120,000 120,000 123,600 123,600 409304 RENTS CONCESS - CINGULAR 154,500 167,082 160,700 160,700 165,500 165,500 409305 RENTS CONCESS - INNS OF AMER 330,800 271,356 230,800 246,600 237,700 237,700 409316 RENTS CONCESS - FACES - - - - 153,600 153,600 409323 RENTS & CONC - THREE SISTERS 255,600 269,518 271,200 276,000 279,300 279,300 409321 RENTS CONCESS - BAY AREA CELL 3,000 3,000 3,000 3,000 3,000 3,000 409324 RENTS CONCESS KIWANIS 106,800 145,908 110,500 110,500 114,400 114,400 409328 RENTS CONCESS-BILLBOARDS 1,014,300 1,259,919 1,018,600 1,018,600 1,023,000 1,023,000 409332 GASB87 LEASE REVENUE - 726,806 - - - - SUB TOTAL ----> 3, 262,500 5,143,060 2,974,500 2,994,600 3,034,700 3,234,700 VEHICLE IN LIEU Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
403001 MOTOR VEHICLE IN-LIEU FEE 3,560,000 5,776,971 3,911,000 3,618,200 4,157,000 3,407,000 SUB TOTAL ----> 3, 560,000 5,776,971 3,911,000 3,618,200 4,157,000 3,407,000 TOTAL GENERAL FUND (0001) 51, 607,100 62,259,171 55,339,300 59,074,700 57,873,690 57,243,090 WASTEWATER ENTERPRISE FUND (0006)
WASTEWATER (0006) Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
409102 INVESTMENT INCOME ALLOCATION 362,800 784,041 737,300 737,300 814,600 814,600 440304 COST REIMBURSEMENT - 4,618 - - - - 480301 SANITARY SEWER INSPECTION - 240 - - - - 480302 SEWER CONNECTION - SAN CARLOS 125,000 207,778 5,350,000 1,500,000 4,500,000 4,500,000 480303 SEWER SERVICE ASSESSMENT 21,779,000 21,720,200 21,779,200 21,779,200 22,431,400 22,431,400 480306 SEWER CHRG HARBOR INDUST DISTRICT - 70,237 - - - - 480308 INCREASE/DECREASE IN AUTHORITY - (1,158,677) - - - - TOTAL ENTERPRISE FUND ----> 22, 266,800 21,628,437 27,866,500 24,016,500 27,746,000 27,746,000

SPECIAL REVENUE FUNDS
STORMWATER FUND (0015) Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
409102 INVESTMENT INCOME ALLOCATION 8,600 13,951 14,000 14,000 13,400 13,400 480002 NPDES FEES 455,000 456,483 455,000 455,000 455,000 455,000 480034 2% TRASH 168,100 198,649 173,100 173,100 178,300 178,300 403003 MEASURE M 76,700 54,388 66,000 66,000 68,000 68,000 480019 LEVEE DIST 5,000 5,000 5,000 5,000 5,000 5,000 STORMWATER SUB TOTAL ----> 713,400 728,470 713,100 713,100 719,700 719,700 GRANTS-POLICE (0017) Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
420102 SLESF 168,100 165,271 174,800 174,800 180,000 180,000 420109 INVESTMENT INCOME ALLOCATION 5,600 5,658 6,500 6,500 7,100 7,100 POLICE GRANTS SUB TOTAL ----> 173,700 170,929 181,300 181,300 187,100 187,100 SC LIBRARY TENANT (0095) Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
409102 INVESTMENT INCOME ALLOCATION 33,000 45,504 24,100 24,100 - - 409314 RENTS CONCESS - SBWMA 60,600 64,038 63,000 63,000 - - 409316 RENTS CONCESS - STAR VISTA 143,400 148,351 149,100 149,100 - - 409329 RENTS CONCESS - CHAMBER OF COMMERCE - - - - - - 440206 COST REIMB-CHARGING STATION 5,000 7,747 5,200 5,200 - - 440202 COST REIMB-SC LIBRARY UTILITIES 40,800 55,078 42,400 42,400 - - 440314 LIBRARY EXCESS FUNDS - - 1,173,600 - - SC LIBRARY TENANT SUB TOTAL ----> 282,800 320,718 283,800 1,457,400 - - SPECIAL REVENUE FUNDS TOTAL 1,169,900 1, 220,117 1,178,200 2,351,800 906,800 906,800

9.e
June 10, 2024

Packet Pg. 606

REVENUE DETAIL BY FUND

CAPITAL FUNDS
MEASURE A/K TRAFFIC CONGESTION (0014) Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
401003 SAN MATEO COUNTY MEASURE A/K FUND 905,600 1,154,183 1,221,700 1,221,700 1,246,100 1,246,100 409102 INVESTMENT INCOME ALLOCATION 12,100 12,117 12,800 12,800 10,900 10,900 MEASURE A SUB TOTAL ----> 917,700 1,166,300 1,234,500 1,234,500 1,257,000 1,257,000 MEASURE W TRAFFIC CONGESTION FUND (0018) Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
401004 1/2% SALES TAX MEASURE W 0 0 383,350 514,184 395,000 395,000 406,900 406,900 409102 INVESTMENT INCOME ALLOCATION - 3,648 500 500 600 600 MEASURE W SUB TOTAL ----> 383,350 517,832 395,500 395,500 407,500 407,500 GAS TAX (0016) Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
403003 MEASURE M 76,700 54,388 66,000 77,269 68,000 68,000 407025 DIRT HAULING PERMIT 22,400 106,825 23,000 23,000 23,700 23,700 407038 MORATORIUM STREET CUT 6,500 600 3,000 3,000 3,100 3,100 409102 INVESTMENT INCOME ALLOCATION 28,100 186,224 123,000 123,000 140,100 140,100 420201 DEPT OF TRANSPORTATION GRANT - 148,090 - - - - 440304 COST REIMBURSEMENT 40,000 31,219 40,000 40,000 40,000 150,000 470001 STATE GAS TAX 2105 192,100 175,030 202,000 187,180 208,100 208,100 470002 STATE GAS TAX 2106 CONSTRUCTIO 137,800 114,221 129,000 122,400 132,900 132,900 470003 STATE GAS TAX 2107 MAINTENANCE 243,400 238,537 242,300 255,700 249,600 249,600 470004 STATE GAS TAX 2107.5 ENGINEER 6,000 6,000 6,000 6,000 6,000 6,000 470007 STATE GAS TAX 2103 296,700 250,600 305,000 270,700 314,200 314,200 470008 ST CODE 2032 SB1 RD MAIN REHAB 679,000 678,958 760,000 736,160 782,800 782,800 GAS TAX SUB TOTAL ----> 1,728,700 1,990,692 1,899,300 1,844,409 1,968,500 2,078,500 CAPITAL IMPROVEMENT PROJECTS (0025) Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
402009 PROPERTY TAX - ERAF REFUND 800,000 2,819,438 1,500,000 3,239,500 1,500,000 3,000,000 405005 FRANCHISE FEE- SBWMA FRANCHISE 2, 400,000 2,408,842 2,500,000 2,500,000 2,600,000 2,600,000 405009 GROUP 8 COMCAST RENEWAL LEGAL - 75,544 - 18,000 - - 407028 G PLAN SURCHARGE FEE 32,400 67,167 33,700 100,000 34,700 100,000 407031 TECHNOLOGY FEE 32,400 45,315 33,700 33,700 34,700 34,700 407040 TRAFFIC MITIGATION FEE 654,100 93,227 2,805,700 2,805,700 1,057,400 1,057,400 407041 PERMIT PARKING - - 3,300 3,300 3,400 3,400 409102 INVESTMENT INCOME ALLOCATION 74,200 67,100 111,900 111,900 124,900 124,900 420202 DEPT TRANSPORTATION ACT FUND 400,000 - 400,000 400,000 - - 420501 GRANTS 3,610,447 1,901,698 1,708,749 1,708,749 - 150,000 440304 COST REIMBURSEMENT - 18,000 - 8,975 - 20,457 480018 TRAFFIC MITIGATION FEE - - - - - - 480019 LEVEE DIST 30,000 23,592 30,000 30,000 30,000 30,000 480100 DONATIONS - 31,910 45,000 45,000 3,500,000 3,560,000 480505 CLAIM AND SETTLEMENT - - - 850,000 - - 480100 HIGHLAND FIELD USER FEE 125,000 151,832 128,800 128,800 132,700 132,700 CAPITAL IMPROVEMENT SUB TOTAL ----> 8, 158,547 7,703,665 9,300,849 11,983,624 9,017,800 10,813,557 CHILD CARE IMPACT FUND (0026) Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
480411 CHILD CARE IMPACT FEE - - 3,600,000 1,034,000 1,500,000 4,000,000 409102 INVESTMENT INCOME ALLOCATION - - 71,700 71,700 78,400 78,400 CHILD CARE IMPACT FUND SUB TOTAL ----> - - 3,671,700 1,105,700 1,578,400 4,078,400 PARK IN-LIEU (0027) Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
409102 INVESTMENT INCOME ALLOCATION 49,400 28,331 8,800 8,800 22,800 22,800 420303 COST REIMBURSEMENT 178,000 - 178,000 196,300 - - 480100 DONATIONS - - 30,000 30,000 20,000 20,000 480401 IN LIEU PARK LAND DEDICATION FEE 108,300 342,762 112,600 112,600 116,000 116,000 480402 PARK FACILITY DEV FEE BEDROOM 140,100 95,455 145,700 145,700 1,000,100 1,000,100 PARK-IN-LIEU SUB TOTAL ----> 475,800 466,548 475,100 493,400 1,158,900 1,158,900

9.e
June 10, 2024

Packet Pg. 607

REVENUE DETAIL BY FUND
PARKING IN-LIEU (0028) Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
407041 PERMIT PARKING 3,200 4,340 - - - - 409102 INVESTMENT INCOME ALLOCATION 4,300 7,289 700 700 - - 409308 RENTS CONCESS - SNEAKERS - 360 - - - - PARKING IN-LIEU SUB TOTAL ----> 7,500 11,989 700 700 - - HOUSING IN-LIEU (0029) Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
409102 INVESTMENT INCOME ALLOCATION 119,600 245,241 287,600 287,600 227,800 227,800 480404 AFFORDABLE HSG I LIEU FEE (BMR 166,700 187,560 173,400 173,400 178,600 178,600 480409 COMMERICAL LINKAGE FEE 5,100,000 264,684 14,706,000 14,706,000 7,212,200 7,212,200 420501 GRANTS - 39,441 - - - - HOUSING IN-LIEU SUB TOTAL ----> 5, 386,300 736,926 15,167,000 15,167,000 7,618,600 7,618,600 LOW-MOD HOUSING ASSET (0031) Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
409102 INVESTMENT INCOME ALLOCATION 108,300 13,306 200 200 200 200 409202 INTEREST INCOME MORTGAGE LOAN 12,600 4,167 13,100 13,100 13,500 13,500 409330 RENTS CONCESS-633 ELM ST #305 20,200 35,628 21,000 21,000 21,600 21,600 430016 MISCELLANEOUS - 29 - - - - HOUSING IN-LIEU SUB TOTAL ----> 141,100 53,130 34,300 34,300 35,300 35,300 CAPITAL FUNDS TOTAL 17,198,997 12,647,081 32,178,949 32,259,133 23,042,000 27,447,757

CITY DEBT SERVICE
SC LIBRARY BOND SERVICE (0093) Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
402001 PROPERTY TAX - CURRENT SECURED 288,000 345,084 344,000 344,000 344,000 344,000 402002 PROPERTY TAX - CURR UNSECURED 10,000 11,310 11,000 11,000 11,000 11,000 402005 PROPERTY TAX - UNITARY 15,900 68,718 48,000 48,000 48,000 48,000 402007 PROPERTY TAX - SB813 SECURED 8,000 17,331 8,000 8,000 8,000 8,000 402011 HOMEOWNERS TAX RELIEF 1,500 1,061 1,000 1,000 1,000 1,000 409102 INVESTMENT INCOME ALLOCATION 16,500 15,550 15,500 15,500 - - LIBRARY BOND TOTAL ----> 339,900 459,054 427,500 427,500 412,000 412,000

INTERNAL SERVICE FUNDS
WORKERS COMP (0032) Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
409102 INVESTMENT INCOME ALLOCATION 6,200 6,810 5,700 5,700 5,000 5,000 480501 WORKERS COMP REIMBURSEMENT - - - - - - WORKERS COMP SUB TOTAL ----> 6,200 6,810 5,700 5,700 5,000 5,000 GENERAL LIABILITY (0033) Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
420501 GRANTS - - - - - - 409102 INVESTMENT INCOME ALLOCATION 17,100 37,119 26,300 26,300 27,500 27,500 440306 COST REIMB - LIABILITY - - - - - - GENERAL LIABILITY SUB TOTAL ----> 17,100 37,119 26,300 26,300 27,500 27,500

9.e
June 10, 2024

Packet Pg. 608

REVENUE DETAIL BY FUND
POST-EMPLOYMENT BENEFITS (0035) Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
409102 INVESTMENT INCOME ALLOCATION 10,500 4,148 4,200 4,200 6,200 6,200 480504 CR-POST-EMPLOYMENT BENEFITS 784,900 885,100 1,110,500 1,110,500 1,180,500 1,180,500 POST-EMPLOYMENT BENEFITS SUB TOTAL ----> 795,400 889,248 1,114,700 1,114,700 1,186,700 1,186,700 INTERNAL SERVICE FUNDS TOTAL 818,700 933,177 1,146,700 1,146,700 1,219,200 1,219,200

9.e
June 10, 2024

Packet Pg. 609

CITYWIDE REVENUES BY MAJOR CATEGORY AND SOURCE
FY 2023-24 And FY 2024-25
$- $20.00 $40.00 $60.00 $80.00 $100.00 $120.00
ProjectedFY 2024Proposed Update FY2025Other Revenue Funds$2.35 $0.91City's Debt/Internal Services Funds$1.57 $1.63Wastewater Fund$24.02 $27.75Capital Funds$32.27 $27.45General Fund$59.07 $57.24 $ in Millions

9.e
June 10, 2024

Packet Pg. 610

$- $10.00 $20.00 $30.00 $40.00 $50.00 $60.00
FY 2024 ProjectedRevenuesFY 2025 ProprosedUpdate RevenuesOther Tax$2.08 $2.12Other$5.02 $2.07Licenses & Permits$3.14 $2.67Uses of Money & Property$2.99 $3.23Vehicle in Lieu$3.62 $3.41Charges for Services$5.88 $5.17TOT/Business Registration$5.47 $5.78Sales Tax$12.56 $13.33Property Tax$18.31 $19.46 GENERAL FUND OPERATING REVENUES BY TYPEFY 2023-24 AND FY 2024-25$ in Millions

9.e
June 10, 2024

Packet Pg. 611

2021-22Audited2022-23Audited 2023-24Projected2024-25ProposedUpdate2025-26Forecasted2026-27ForecastedProperty Tax$15.3 $17.6 $18.3 $19.5 $20.7 $22.0Sales Tax$13.0 $12.9 $12.6 $13.3 $13.8 $14.2Fees for Service$9.1 $12.2 $9.0 $7.8 $8.1 $8.3Vehicle In-Lieu$3.5 $5.8 $3.6 $3.4 $4.4 $4.7Use of Assets$1.1 $5.1 $3.0 $3.2 $3.0 $3.1Other Taxes$4.2 $5.0 $6.3 $6.6 $7.8 $8.0Other$3.4 $3.7 $6.3 $3.4 $3.5 $3.6 $- $5.0 $10.0 $15.0 $20.0 $25.0Millions $GENERAL FUND OPERATING REVENUEMulti-Year Comparison(Funds are Reflected in Millions)

9.e
June 10, 2024

Packet Pg. 612

GENERAL GOVERNMENT Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
CITY COUNCIL 381,400 327,913 364,400 363,910 352,400 352,400 CITY MANAGER 2,694,500 2,095,391 2,910,875 2,789,050 3,021,680 2,889,280 CITY CLERK 661,600 513,883 734,050 713,450 740,750 737,050 CITY TREASURER 33,400 21,554 33,400 33,400 34,600 34,600 CITY ATTORNEY 987,000 891,679 898,750 852,650 805,750 803,350 ADMINISTRATIVE SERVICES 939,450 836,328 1,009,600 1,004,600 1,049,300 1,039,000 FINANCE 1,852,600 1,699,994 2,102,400 1,992,500 2,181,700 2,167,800 HUMAN RESOURCES 701,850 621,787 736,450 737,250 761,350 755,750 INFORMATION TECHNOLOGY 1, 651,600 1,538,947 1,717,800 1,652,900 1,776,300 1,765,600 GENERAL FUND (NON-DEPARTMENTAL) 428,100 1,759,402 3,678,200 3,903,200 433,600 433,600 GENERAL GOVERNMENT SUB TOTAL ----> 10, 331,500 10,306,879 14,185,925 14,042,910 11,157,430 10,978,430

COMMUNITY DEVELOPMENT
2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
COMMUNITY DEVELOPMENT ADMINISTRATION 1,138,550 975,585 1,217,950 1,216,350 1,262,550 1,250,450 DEVELOPMENT AND PERMITTING 6,320,950 5,777,182 6,581,550 6,269,400 6,664,350 6,626,350 ECONOMIC DEVELOPMENT 882,900 550,798 909,400 893,500 1,108,500 1,102,800 COMMUNITY DEVELOPMENT SUB TOTAL ----> 8,342,400 7,303,565 8,708,900 8,379,250 9,035,400 8,979,600

PUBLIC SAFETY
2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
POLICE DEPARTMENT 12,111,600 11,252,766 12,891,400 12,632,500 14,082,170 13,638,270 FIRE DEPARTMENT 11,631,600 11,402,534 12,244,800 12,244,800 12,410,500 12,899,900 PUBLIC SAFETY SUB TOTAL ----> 23,743, 200 22,655,299 25,136,200 24,877,300 26,492,670 26,538,170

PUBLIC WORKS
2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
PUBLIC WORKS ADMIN/ENGINEERING 3,393,350 2,703,290 3,747,350 3,758,500 3,877,450 4,002,100 FLEET 204,325 192,008 263,825 262,925 272,825 271,525 STREET MAINTENANCE 880,200 844,047 821,783 821,752 793,600 793,600 PARK MAINTENANCE 2,642,525 2,642,269 2,839,325 2,849,525 2,934,925 3,116,025 BUILDING MAINTENANCE 1,399,375 1,388,575 1,458,375 1,456,375 1,823,475 1,818,975 PUBLIC WORKS SUB TOTAL ----> 8,519, 775 7,770,188 9,130,658 9,149,077 9,702,275 10,002,225

PARK & RECREATION
2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
PARKS & RECREATION LEADERSHIP AND MANAGEMENT 897,750 801,006 953,650 940,100 986,750 977,950 ADULT SERVICES 900,800 774,186 970,000 967,500 998,200 991,500 ATHLETICS 512,200 550,967 604,200 592,000 619,200 647,600 PERSONAL AND FAMILY DEVELOPMENT 779,700 845,518 824,600 911,100 853,740 930,540 SPECIAL COMMUNITY EVENTS 986,700 883,097 1,076,848 1,052,148 1,140,975 1,121,375 YOUTH DEVELOPMENT 577,900 549,564 645,100 667,400 676,250 707,650 PARK & RECREATION SUB TOTAL ----> 4,655, 050 4,404,337 5,074,398 5,130,248 5,275,115 5,376,615 GENERAL FUND (0001) TOTAL 55,591,925 52,440,269 62,236,081 61,578,785 61,662,890 61,875,040 Projected
Projected
Proposed Update
Proposed Update

EXPENDITURES BY MAJOR CATEGORY AND SOURCE
Proposed Update
Proposed Update
Projected
Projected
RevisedAuditedRevised
Revised Audited Revised
Revised
Revised
Revised Audited Revised
Revised Audited Revised
Revised
Revised

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EXPENDITURES BY MAJOR CATEGORY AND SOURCE

ENTERPRISE FUNDS
2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
WASTEWATER (SEWER) FUND (0006) 18,980,463 12,918,184 22,909,018 22,839,018 22,283,800 22,412,400 WASTEWATER FUND SUB TOTAL ----> 18,980,463 12,918,184 22, 909,018 22,839,018 22,283,800 22,412,400

SPECIAL REVENUE FUNDS
2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
NPDES - STORMWATER (0015) 124,400 87,383 125,600 125,600 129,300 129,300 GRANTS-POLICE (0017) 157,600 150,000 163,900 163,900 168,800 168,800 LIBRARY TENANT REVENUE (0095) 1,656,385 412,024 2,573,031 2,573,031 - - SPECIAL REVENUE FUNDS SUB TOTAL ----> 1,938,385 649,407 2,862,531 2,862,531 298,100 298,100 OPERATING BUDGET TOTAL 76,510,773 66, 007,860 88,007,631 87,280,335 84,244,790 84,585,540 CAPITAL FUNDS:

REPLACEMENT/RESERVE FUND
2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
EQUIPMENT REPLACEMENT/RESERVE (0010) 1,164,600 - 1,554,757 1,554,800 289,300 289,300 TECHNOLOGY REPLACEMENT/RESERVE (0010) 335,400 130,651 220,100 220,100 249,300 249,300 REPLACEMENT FUNDS SUB TOTAL ----> 1,500,000 130,651 1,774,857 1,774,900 538,600 538,600

TRAFFIC MANAGEMENT FUNDS
2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
MEASURE A TRAFFIC CONGESTION (0014) 93,700 91,582 94,000 94,000 95,900 95,900 MEASURE W TRAFFIC CONGESTION (0018) - - - - - - PARKING IN LIEU (0028) 115,594 - 75,000 75,000 - - TRAFFIC MANAGEMENT SUB TOTAL ----> 209,294 91,582 169,000 169,000 95,900 95,900

GAS TAX
2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
GAS TAX (0016) 10,163,750 5,155,276 7,725,000 7,725,000 7,980,000 9,460,000 GAS TAX SUB TOTAL ----> 10,163,750 5,155,276 7,725,000 7,725,000 7,980,000 9,460,000

CAPITAL IMPROVEMENT
2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
CAPITAL IMPROVEMENT PROJECTS (0025) 36,513,182 9,007,317 40,209,141 40,209,141 10,575,000 11,279,300 GENERAL CAPITAL SUB TOTAL ----> 36,513,182 9,007,317 40,209,141 40,209,141 10,575,000 11,279,300

CHILD CARE FUND
2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
CHILD CARE (0026) - - - - 1,250,000 1,250,000 CHILD CARE FUND SUB TOTAL ----> - - - - 1,250,000 1,250,000

PARK IN LIEU
2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
PARK IN LIEU (0027) 800,642 104 1,975,000 1,975,000 500,000 800,000 PARK IN LIEU SUB TOTAL ----> 800,642 104 1,975,000 1,975,000 500,000 800,000 Projected
Projected
Projected
Projected
Projected
Projected
Projected
Proposed Update
Proposed Update
Proposed Update
Proposed Update
Proposed Update
Proposed Update
Proposed Update
Proposed Update
Revised Audited Revised
Revised Audited Revised
Revised Audited Revised
Revised Audited Revised
Revised Audited Revised
Revised Audited Revised
Revised Audited Revised
Revised
Revised
Revised
Revised
Revised
Revised
Revised
Revised Audited Revised Projected Revised

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EXPENDITURES BY MAJOR CATEGORY AND SOURCE

AFFORDABLE HOUSING IN LIEU
2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
HOUSING IN LIEU (0029) 4,687,463 1,053,278 23,652,336 23,652,336 10,561,200 10,561,200 HOUSING IN LIEU SUB TOTAL ----> 4,687,463 1,053,278 23,652,336 23,652,336 10,561,200 10,561,200

LOW MOD HOUSING ASSET
2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
LOW MOD HOUSING ASSET (0031) 3,296,176 24,882 149,800 149,800 154,200 154,200 LOW MOD HOUSING ASSET SUB TOTAL ----> 3,296,176 24,882 149,800 149,800 154,200 154,200 CAPITAL FUNDS TOTAL 57,170,506 15,463,090 75,655,134 75,655,177 31,654,900 34,139,200

CITY DEBT SERVICE
2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
SC LIBRARY BOND SERVICE (0093) 457,800 457,550 469,250 469,250 1,504,900 1,504,900 CITY DEBT SERVICE SUB TOTAL ----> 457,800 457,550 469,250 469,250 1,504,900 1,504,900

INTERNAL SERVICE FUNDS
2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
WORKERS COMPENSATION (0032) 271,000 202,507 275,400 275,400 335,900 355,900 GENERAL LIABILITY - RISK MANAGEMENT (0033) 1,537,100 1,544,598 1,488,600 1,488,600 1,631,200 2,087,200 POST-EMPLOYMENT BENEFITS (0035) 958,000 958,000 1,123,600 1,123,600 1,132,500 1,132,500 INTERNAL SERVICE FUND SUB TOTAL ----> 2,766,100 2,705,106 2,887,600 2,887,600 3,099,600 3,575,600 Proposed Update
Proposed Update
Proposed Update
Projected
Projected
Projected
Projected Proposed UpdateRevised Audited Revised
Revised Audited Revised
Revised Audited Revised
Revised Audited Revised
Revised
Revised
Revised
Revised

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0%10%20%30%40%50%60%70%80%90%100%
ProjectedFY 2023-24Proposed UpdateFY 2024-25
General Fund$61.58 $61.88
Capital Funds$75.65 $34.14
Wastewater Fund$22.84 $22.41
Internal Service Funds$2.89 $3.58
City's Debt/Other Revenue Fund$3.33 $1.80$3.33 $1.80 $2.89 $3.58 $22.84 $22.41 $75.65 $34.14 $61.58 $61.88 CITYWIDE EXPENDITURES BY MAJOR CATEGORY & SOURCEFY2023-24 AND FY2024-25 City's Debt/Other Revenue Fund
Internal Service Funds
Wastewater Fund
Capital Funds
General Fund

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0%10%20%30%40%50%60%70%80%90%100%
Parks & Recreations9% 9%
Public Works16% 16%
Community Development14% 15%
Geneal Government19% 19%
Public Safety42% 43%42% 43%19%19%14%15%16% 16%9%9%GENERAL FUND OPERATING EXPENDITURES FY2023-24 AND FY2024-25 Public Safety
Geneal Government
Community Development
Public Works
Parks & Recreations

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OPERATING EXPENDITURES MULTI-YEAR COMPARISON
Multi-Year Comparison
(Funds are Reflected in Millions)
2019-20 Audited 2020-21 Audited 2021-22 Audited 2022-23 Audited 2023-24Projected2024-25Proposed UpdatePolice and Fire$20.3 $20.5 $21.0 $22.6 $25.0 $26.5Sewer Maintenance$10.9 $11.7 $11.8 $12.9 $22.8 $22.4General Government *$10.3 $7.4 $7.9 $10.3 $11.0 $11.0Parks and Recreation$2.8 $2.0 $3.6 $4.4 $5.1 $5.4Community Development$5.0 $5.4 $6.3 $7.3 $8.4 $9.0Public Works$5.8 $5.5 $6.5 $7.8 $9.1 $10.0Other Revenue Funds$0.5 $0.5 $0.6 $0.6 $2.9 $0.3 $- $5.0 $10.0 $15.0 $20.0 $25.0 $30.0$ in Millions FY2019-20 and FY2023-24 expenditures excluded one-time costs for the pay down of unfunded liabilities

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Community
Development
Department
Administrative
Services
Department
Parks &
Recreation
Department
Organization Chart
Public Works
Department
The Residents of
the
City of San Carlos
Finance

Engineering

Fleet Maintenance

Advance
Planning
Adult Community
Center
Personal Family
Development
Police

City Manager

City Council

City Treasurer

City Clerk

Assistant
City Manager
Fire

Human Resources

Information
Technology

Risk Management

Current Planning

Building

Economic
Development &
Housing
Athletics

Youth
Development

Events

Parks
Maitnenance

Facilities
Maintenance

Wastewater

Stormwater

Street
Maintenance

City Attorney

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Museum of San Carlos
History Board of
Directors
City of San Carlos Boards,
Commissions and Committees
Economic
Development
Advisory Commission
City
Council
Parks, Recreation and
Culture Commission
Planning and
Transportation
Commission
Downtown Advisory
Committee
Youth Advisory
Council
City Council Regional JPAs, Boards
& Committee Assignments
2+2 – City/
School District
Advance Life
Support (ALS)
Airport Land
Use Committee
Airport
Roundtable
Association of
Bay Area
Governments
Belmont‐San
Carlos Fire
Department
Caltrain
Modernization
Local Policy Maker
Working Group
City Centennial
Advisory
Committee
Chamber San
Mateo County
Childcare
Subcommittee
City County
Association of
Governments
City Selection
Committee
Code of Conduct
and Ethics Policy
Subcommittee
Community
Benefits
Subcommittee
Downtown
Subcommittee
Economic
Development
Subcommittee
Emergency
Services
Council
Fire Services
Subcommittee
Four Corners
Working Group
Grand Boulevard
Initiative
Harbor Industrial
Association
Home for All

Housing and
Community
Development
Committee
Industrial Arts
Subcommittee
Infrastructure
Innovation and
Improvement
Subcommittee
Legislative
Subcommittee
OneShoreline

Parks and
Recreation Public
Art Task Force
Peninsula Clean
Energy JPA Board
Trails and Open
Space
Subcommittee
Housing
Subcommittee
Housing
Endowment &
Regional Trust
Board
San Carlos
Educational
Foundation
San Mateo County
Convention and
Visitors Bureau
Silicon Valley
Clean Water
South Bayside
Waste Management
Authority
San Mateo County
Council of Cities
League of
California Cities
Peninsula
Congestion Relief
Alliance
Library Governing
Board JPA
San Mateo County
Mosquito and
Vector Control
District
City Centennial
Advisory Committee

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MAJOR MUNICIPAL SERVICE LINES AND

OPERATING PROGRAMS

The City of San Carlos is a municipal corporation providing a wide range of services and functions to San Carlos. Administrative Support Services are also provided to the City and operating departments. Following is a list of 60 specific services and functions, in the form of operating programs, which the City is currently providing.

ADMINISTRATIVE AND SUPPORT FUNCTIONS

A. CITY COUNCIL
City Leadership
− Legislation, Policy, and Budget

B. CITY MANAGER
Executive Management
− Management of City Operation
− Strategic Plan
− Community Engagement
− Climate Action Plan
− Interdepartmental and Interagency
Sustainability Work
− Interdepartmental and Interagency
Emergency Management Services
Work

C. CITY ATTORNEY
General Legal Services
Litigation and Specialized Services

D. CITY CLERK
Council and City Manager Support
− Agenda Process Management &
Meeting Support
− Elections Management
− Records Management

E. CITY TREASURER
− Financial Review and Oversight

F. ADMINISTRATIVE SERVICES
Administration/Risk Management
− Leadership and Management
− Risk Management
Financial Services
Human Resources
Information Technology

PUBLIC SERVICES

G. COMMUNITY DEVELOPMENT SERVICES
Leadership and Management
Development and Permitting Services
− Key Development Project Facilitation
− Code Enforcement
− Long Range Planning
Economic Development
− Management of the Child Care Fund
Housing Compliance and Assistance

H. PARKS & RECREATION SERVICES
Leadership and Management
Athletics
Adult Services
Youth Development
Personal and Family Development
Special Community Events

I. POLICE SERVICES
Patrol Services
Investigations
Community Outreach
Traffic and Commerce
Parking Enforcement
Dispatch

J. FIRE SERVICE
Fire Suppression
Emergency Medical Service
Fire Prevention/Inspections
Public Assist Calls for Service
Rescue Response
Community Emergency Response Team
(CERT)
Public Education/Community Outreach

K. PUBLIC WORKS SERVICES
Administration/Engineering
− Leadership and Management
− Sidewalks
− Traffic Engineering
− Parking
− Development and Permitting
− Capital Improvement Program
Facilities Maintenance
Fleet Maintenance
Parks Maintenance
Wastewater
Stormwater
Street Maintenance

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Vice Mayor

City Council
Organization Chart
Mayor Council
Member
Council
Member
Council
Member

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CITY COUNCIL DEPARTMENT
Mission
The City of San Carlos provides high-quality services and facilities to its residents in an equitable, sustainable, transparent, responsive, and friendly manner to foster an inclusive, safe, and healthy community now and in the future.

Organization
The Council is composed of five members who are elected at-large, on a non-partisan basis, for four-year staggered terms. The Mayor is appointed annually from amongst the Council.

Org Code
01101000

Dept #
1010

Description
The City Council is the governing body of the City. It provides community leadership, enacts laws, adopts resolutions, and establishes policies for the City government. The City Council also adopts a budget. The Mayor appoints members of the City Council to working committees.

The Mayor and the City Council represent the City of San Carlos on various local, regional, and state policy committees and commissions. The Council also reviews proposed State of California legislation and provides formal input into the legislative process.

The Council meets the second and fourth Monday of each month in formal, public sessions and occasionally in additional study sessions. All City Council meetings are open to the public and are streamed live on the City's website (www.cityofsancarlos.org). San Carlos residents who subscribe to Comcast cable television may also view the Council meetings on Comcast channel 27 and on AT&T Uverse Channel 99. City Council minutes and archives of the meetings are also posted on the City of San Carlos website for residents to review at https://www.cityofsancarlos.org/residents/public-meetings.

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CITY COUNCIL DEPARTMENT

Program Name City Leadership
Program Goals The goal of the Council is to provide leadership to the City organization to: foster a safe, diverse, welcoming, and engaged community that recognizes the importance of social equity; ensure fiscal responsibility and the sustainability of San Carlos’ resources, infrastructure, and social/cultural environment; proactively protect our physical environment from the threats of climate change and reduce greenhouse gas emissions; recognize the needs and challenges of the community and promote its well-being; demonstrate high ethical and professional standards, including high quality customer service; lead and manage effectively by engaging the community, thinking strategically, remaining proactive, and planning for the future; and support the well-being of employees, investing in their development, and aligning staffing and resources with the demand for City services.

Major Services  Legislative activities to support San Carlos  Policy establishment and direction
 Budget establishment and oversight to ensure fiscal sustainability  Serve on various regional boards
 Provide leadership during emergency situations
 Serve the community through active engagement and leadership  Prioritize and develop strategic initiatives that are of interest to the community  Ensure that San Carlos remains a desirable, vibrant, equitable, inclusive, and business friendly community

FY 2023-24
Accomplishments
 Gathered input on how to shape the future vision for Downtown San Carlos through facilitating inclusive community engagement initiatives involving City boards and commissions, stakeholders, and residents through a series of meetings, surveys, presentations, and open houses
 Acquired properties at El Camino Real and Eaton Ave for an affordable housing project, developed the project at 1232 Cherry St, adopted objective design standards, and expedited ADU approvals to bolster the City’s housing supply  Executed the Bicycle and Pedestrian Master Plan through improvements to pedestrian safety on San Carlos Ave, Brittan Ave, and the Alameda de las Pulgas Corridor, as well as analyzed potential traffic and safety improvements around the city
 Fostered collaboration with property owners, business owners, and the community to craft a preferred scenario for the future development of the Northeast Area  Explored new recreational opportunities at North Crestview Park, evaluated new opportunities for implementing the Trails Connection Plan, and collaborated with neighboring agencies to advance regional trail connections

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FY 2024-25 Goals  Enhance childcare accessibility by supporting the establishment and expansion of facilit
ies, develop a plan for allocating collected childcare impact fees, explore rezoning opt
ions for suitable sites, and consider fee reduction initiatives for childcare projects

Implement the greenhouse gas reduction strategies and adaptation resilience strategies o
utlined in the Climate Mitigation and Adaptation Plan while refining policie
s to integrate flood and sea level rise resilience initiatives, conducting citywide sustainability outreach, and updating emergency plans and policies 
Enact the Downtown Specific Plan, engaging the community and ensuring its vision becomes reality, while p
romoting understanding of upcoming changes for a smooth 
Accelerate Below Market Rate (BMR) initiatives to meet local and regional needs through regional collab
oration, grants, and development, while expediting ongoing projects

Promote alternative transportation and enhance safety by implementing citywide street projects and smart technology,
alongside developing community education
tools, Safe Routes to School improvements, and partnerships for effective trip reduction str
ategies through a Transportation Management Agency

Initiate and complete community engagement for the Northeast Area Specific Plan, developing
a preferred scenario, initiating environmental review, and incorporating goals, policies, and standards

Complete a Parks Master Plan, explore North Crestview Park enhancements, assess
new trails for the Trails Connection Plan, and collaborate on the City’s centennial celebrations
City Leadership
Objective
Legislation, policy, and budget.

The City Council values public input into the decision-making process, keeping residents informed, and using boards and committees for civic engagement and regional collaboration. Councilmembers participated in 37 regional boards. The City surveyed residents to gauge satisfaction with City services and found that the majority of the community has positive opinions about the City.

Key Performance Measures FY 2022
Actuals
FY 2023
Actuals
FY 2024
Projected
FY 2025
Proposed
# of boards and committees with City Council
participation 37
41 41 41
% of residents who agree that the City is responsive
to them* N/A 70% N/A 75%
% of residents satisfied with the City’s efforts to
provide municipal services* N/ A 83% N/A 84%
% residents who indicate that they trust the City* N/A 78% N/A 81% * These metrics are taken from the Citizen Opinion Survey that i s conducted biennially. The latest survey was conducted in 2023 a
nd the next survey will be conducted in 2025. As such, there are no metrics provided for 2022 and 2024. The latest co
mmunity surveys can be found at https://www.cityofsancarlos.org/residents/community-surveys.

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EXPENDITURES SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
SALARIES 33,500 33,600 33,500 33,500 33,500 33,500 BENEFITS 126,000 111,690 126,000 125,510 129,700 129,700 PERSONNEL TOTAL ----> 159,500 145,290 159,500 159,010 163,200 163,200

UTILITIES - - - - - - OFFICE ADMINISTRATIVE 800 1,865 800 800 800 800 PROFESSIONAL SERVICES 33,600 9,642 44,900 44,900 46,200 46,200

UNIFORMS & SAFETY EQUIPMENT - - - - - - PROFESSIONAL DEVELOPMENT 42,400 43,647 44,100 44,100 45,400 45,400 COMMUNITY RELATIONS 90,000 124,320 60,000 60,000 40,000 40,000 LOW INCOME SUBSIDY 55,000 1,804 55,000 55,000 56,700 56,700

INSURANCE - - - - - - VEHICLE USAGE 100 - 100 100 100 100

EQUIPMENT MAINTENANCE - - - - - -

SERIAL BONDS - - - - - -

PROGRAM COSTS - - - - - -

OPERATING EXPENSE - - - - - -

OPERATING EXPENSE TOTAL ----> 221,900 181,278 204,900 204,900 189,200 189,200 CAPITAL OUTLAY - 1,344 - - - - CAPITAL OUTLAY TOTAL ----> - 1,344 - - - - EXPENDITURES TOTAL ----> 381,400 327,913 364,400 363,910 352,400 352,400

TRANSFERS OUT - - - - - - ALLOCATIONS OUT FOR WORKERS COMP 2,200 2,200 2,400 2,400 2,500 2,500 ALLOCATIONS OUT FOR GEN LIAB INSURANCE 700 700 700 700 700 700 TRANSFER OUT TOTAL ----> 2,900 2,900 3,100 3,100 3,200 3,200 EXPENDITURES & TRANSFERS TOTAL ----> 384,300 330,813 367,500 367,010 355,600 355,600 REVENUE SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

BUSINESS REGISTRATION - - - - - -

CHARGES FOR CURRENT SERVICES - - - - - -

FINES & FORFEITURES - - - - - -

FROM OTHER AGENCIES - - - - - -

LICENSES & PERMITS - - - - - -

OTHER REVENUE - - - - - -

OTHER TAX - - - - - -

PROPERTY TAX - - - - - -

SALES TAX - - - - - -

TRANSIENT OCCUPANCY TAX - - - - - -

USE OF MONEY & PROPERTY - - - - - -

VEHICLE IN LIEU - - - - - - REVENUE TOTAL ----> - - - - - -

GENERAL TRANSFERS IN - - - - - - ALLOCATIONS IN FROM SEWER 24,800 24,800 29,300 29,300 30,200 30,200 ALLOCATIONS IN FROM NPDES 300 300 300 300 300 300 ALLOCATIONS IN FROM GAS TAX 1,600 1,600 2,300 2,300 2,400 2,400 ALLOCATIONS IN FROM WORK COMP 400 400 400 400 400 400 ALLOCATIONS IN FROM RISK MGT 800 800 800 800 800 800 TRANSFER AND ALLOCATIONS IN TOTAL ----> 27,900 27,900 33,100 33,100 34,100 34,100 REVENUE & TRANSFERS TOTAL ----> 27,900 27,900 33,100 33,100 34,100 34,100 GENERAL FUND NET EXPENSE (REVENUE) ----> 356,400 302,913 334,400 333,910 321,500 321,500 CITY COUNCIL (01101000)

BUDGET SUMMARY

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Assistant City
Manager
(1)
City Manager Department
Organization Chart
City Manager
(1)
Senior Management
Analyst
(1)
Communications
Manager
(1)
Senior Sustainability
Analyst
(1)
Management Analyst
(1)
Executive Assistant
(1)
Underfilled
Seasonal Staff
Intern

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CITY MANAGER DEPARTMENT
Mission
Provide overall management of the City, execute Council policy, and ensure that San Carlos remains the City of Good Living.

Organization
The Department is comprised of City Manager, Assistant City Manager, Senior Management Analyst (underfilled by Management Analyst), Communications Manager, Management Analyst, Senior Sustainability Analyst (unfilled), and an Executive Assistant.

Org Code
01111000
Dept #
1110
Description
Under the direction of the City Manager, the City Manager Department consists of seven full-time regular employees. The staff in the department also serve in the following capacities:
 Board of Directors of IEDA

Commute.org Supervisory Committee

CITY MANAGER

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CITY MANAGER DEPARTMENT

Program Name Executive Management
Program Goals The first goal of the Executive Management program is to provide overall management of City operations, implement Council’s strategic and policy directions, and ensure effective, efficient, and responsive services to the community in a financially sustainable manner.

The second goal of the Executive Management program is related to community engagement. The goal is to reach out to the community on City-related matters that serve the community and to demonstrate transparency and inclusivity in the pursuit of civic governance. Includes managing media relations, the City’s website, e-notify, videos, social media, the City newsletters and postcards, the City cable channels, and billboards. Coordinate with community groups and volunteers so the community is well informed and engaged in events, services, proposed developments, projects, and local issues and can provide input to the City.

The third goal of the Executive Management program is related to climate change mitigation, adaptation, and resiliency. The goal is to develop and manage plans, projects, and programs that comply with State regulations, address climate change and adaptation, and attain the stated environmental goals of the City Council and community.

The fourth goal of the Executive Management program is related to emergency management services. The goal is based on the Council’s strategic goal to prepare for public safety emergencies, such as wildfire, earthquake, flood, and other emergencies by developing and implementing risk mitigation and reduction strategies. The Executive Management program oversees the planning of these strategies in partnership with other departments.

Major Services • Manage overall City operations, departments, and programs • Provide Council support
• Oversee community relations and engagement, public information, social media, and website
• Develop and manage the Council's strategic plan
• Manage special projects and initiatives
• Oversee the Climate Mitigation and Adaptation Plan and sustainability programs • Direct the activities of staff and consultants to plan and respond to an emergency

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FY 2023-24
Accomplishments
• Implemented strategic measures to advance our climate mitigation and adaptation objectives, such as establishing the San Carlos Multifamily Electric Vehicle Charging Incentive Program and partnering with Peninsula Clean Energy to install solar on City facilities
• Launched a more user-friendly and resourceful website and intranet, launched a new E-News platform, collaborated with Public Works and Community Development to create an online Current Projects Map to show City and development projects more effectively, and supported Economic Development initiatives, including Small Business Spotlight, Thursday Night Lights, and Small Business Saturday. Restored Civics Academy and reinstated the City’s internship program following a three-year hiatus
• Published 23 Council Newsletters, four Good Living Newsletters, and two Spotlight Newsletters. Teamed up with the Cities of Belmont, San Mateo, and Foster City to present communications best practices at the California Public Information Officers (CAPIO) conference
• Updated the City’s Emergency Operations Plan. Led the communications response effort during the 2023 storms
FY 2024-25 Goals • Expand access to electric vehicle (EV) charging infrastructure through the development and execution of an EV charging plan. Administer funding, in partnership with Peninsula Clean Energy, for the EV charging incentive program for multifamily residences
• Collaborate with neighboring jurisdictions and regional and state agencies to study, develop, and implement coordinated approaches to mitigating flood protection, sea level rise, and rising groundwater levels
• Empower staff with emergency management skills through Emergency Operations trainings and the development an Emergency Operations Center roster and communication plan
• Elevate community engagement efforts on social media platforms by incorporating more dynamic and interactive content, including videos and innovative posts

Management of
City Operations
Objective 1
Management of City departments, programs, and contracts.

Results from the community satisfaction survey conducted in 2023 reported high resident satisfaction with City services. We’ve continued efforts to maintain this high level of satisfaction.

Key Performance Measures FY 2022
Actuals
FY 2023
Actuals
FY 2024
Projected
FY 2025
Proposed
Community Satisfaction Survey Conducted* No Yes No Yes
% of residents finding City staff professional* N/A 94% N/A 95% % of residents satisfied with City services* N/A 83% N/A 85% * These metrics are taken from the Citizen Opinion Survey that is conducted biennially. The latest survey was conducted in 2023 and the next survey will be conducted in 2025. As such, there are no metrics provided for 2022 and 2024. The latest community surveys can be found at https://www.cityofsancarlos.org/community/community_surveys.php.

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Strategic Plan
Objective 2
Creation and management of the City Council adopted strategic plan, its objectives, and work plans.

The strategic plan tasks are in addition to the day-to-day operations of the City.

Key Performance Measures FY 2022
Actuals
FY 2023
Actuals
FY 2024
Projected
FY 2025
Proposed
# of citywide strategic plan tasks undertaken 65 88 70 70

Community
Engagement
Objective 3
Community Engagement.

Per the 2023 Citizen Opinion Survey, “Whereas many cities have witnessed a significant decline in satisfaction with city-resident communications over the past decade, San Carlos has managed to keep the overall satisfaction level between 82% and 85% dating back to the first survey in 2014, with 2023’s 84% placing in the upper end of the range. The fact that San Carlos residents primarily rely on city-sponsored sources of information to find out about San Carlos news, events, and programming — including City newsletters, the City’s website, and email — is undoubtedly one of the reasons for this stability in satisfaction over the past nine years.”

Key Performance Measures FY 2022
Actuals
FY 2023
Actuals
FY 2024
Projected
FY 2025
Proposed
% of residents who are satisfied with the City’s
communications efforts*
N/A 84% N/A 86%
# of Facebook and Twitter Postings
Facebook 189 452 450 450
Twitter 280 406 450 450
# of Facebook likes and Twitter followers
Facebook likes 6,107 5,840 6,000 6,000
Twitter followers 8,091 8,067 8,075 8,100
# of Nextdoor Postings 123 229 200 200
# of Instagram followers 2,320 2,484 2,500 2,600
# E-News Subscribers N/A 4,978 5,500 6,000
# of E-News subscription topics available N/A 26 30 30
# of news releases sent 51 47 50 50
# of requests handled by Inform San Carlos 2,196 1,069 2,000 2,000 Average # of days to resolve requests 19 16 14 14
* These metrics are taken from the Citizen Opinion Survey that is conducted biennially. The latest survey was conducted in 2023 and the next survey will be conducted in 2025. As such, there are no metrics provided for 2022 and 2024. The latest community surveys can be found at https://www.cityofsancarlos.org/residents/community-surveys.

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Climate Action Plan
Objective 4
Climate Action Plan (CAP) – updates and implementation.

Through the department's implementation of the CAP, 21 climate action plan items were monitored and waste disposal rates were below State targets. The new Climate Mitigation and Adaptation Plan (CMAP) adopted in FY 2022 contains 45 climate mitigation and adaptation strategies.

Key Performance Measures FY 2022
Actuals
FY 2023
Actuals
FY 2024
Projected
FY 2025
Proposed
# of climate action items monitored 45 45 45 45
Residential Annual per Capita Disposal below State
Target Yes Yes Yes Yes
Commercial Annual per Employee waste disposal
below State targets Yes Yes Yes Yes

Interdepartmental
and Interagency
Sustainability Work
Objective 5
Interdepartmental and interagency sustainability work: implement measures; report on greenhouse gas inventories (available only for certain years); collaborate with regional agencies; and prepare the Annual CMAP Update.

The City Manager's department continued to inform residents on green initiatives and was able to maintain greenhouse gas reductions with the implementation of the CMAP.

Key Performance Measures FY 2022
Actuals
FY 2023
Actuals
FY 2024
Projected
FY 2025
Proposed
# of postings on green initiatives 115 86 100 100
% reduction in greenhouse gases community wide
since 1990

9.2% as of
2019

9.2% as of
2019
% reduction in greenhouse gases by municipal
government since 2015
26% as of
2018
26% as of
2018
26% as of
2018
26% as of
2018

Interdepartmental
and Interagency
Emergency
Management
Services Work
Objective 6
Interdepartmental and interagency emergency management services work: develop plans, oversee training and exercises, and prepare the City Emergency Operations Center, City facilities, and staff for emergencies; collaborate with regional agencies, including the County and partner agencies to prepare regional plans and response and partner to provide improved services; and prepare emergency plans and reports.

The City Manager's department oversaw the City’s COVID-19 emergency response under Council leadership; developed a Zero Power Communications Plan; prepared facilities and supplies to support the community; and developed materials mailed out to the community to guide them in an emergency.

Key Performance Measures FY 2022
Actuals
FY 2023
Actuals
FY 2024
Projected
FY 2025
Proposed
# of emergency related postings 147 241 200 200
% of residents satisfied with City emergency
planning/preparation*
N/A 83% N/A 85%
* These metrics are taken from the Citizen Opinion Survey that is conducted biennially. The latest survey was conducted in 2023 and the next survey will be conducted in 2025. As such, there are no metrics provided for 2022 and 2024.

The latest community surveys can be found at https://www.cityofsancarlos.org/residents/community-surveys.

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EXPENDITURES SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
SALARIES 1,174,000 1,081,662 1,297,475 1,296,300 1,344,580 1,344,580 BENEFITS 602,700 508,697 649,500 639,800 680,800 659,400 PERSONNEL TOTAL ----> 1,776,700 1,590,359 1,946,975 1,936,100 2,025,380 2,003,980

UTILITIES - - - - - - OFFICE ADMINISTRATIVE 8,200 7,747 8,600 8,600 8,900 8,900 PROFESSIONAL SERVICES 849,700 488,200 893,000 782,050 923,200 812,200

UNIFORMS & SAFETY EQUIPMENT - - - - - - PROFESSIONAL DEVELOPMENT 23,400 9,085 24,300 24,300 25,100 25,100 COMMUNITY RELATIONS 31,600 - 32,900 32,900 33,900 33,900

INSURANCE - - - - - - VEHICLE USAGE 300 - 300 300 300 300 EQUIPMENT MAINTENANCE 500 - 500 500 500 500

SERIAL BONDS - - - - - -

PROGRAM COSTS - - - - - -

OPERATING EXPENSE - - - - - -

OPERATING EXPENSE TOTAL ----> 913,700 505,033 959,600 848,650 991,900 880,900 CAPITAL OUTLAY 4,100 - 4,300 4,300 4,400 4,400 CAPITAL OUTLAY TOTAL ----> 4,100 - 4,300 4,300 4,400 4,400 EXPENDITURES TOTAL ----> 2,694,500 2,095,391 2,910,875 2,789,050 3,021,680 2,889,280

TRANSFERS OUT - - - - - - ALLOCATIONS OUT FOR WORKERS COMP 13,400 13,400 17,200 17,200 17,700 17,700 ALLOCATIONS OUT FOR GEN LIAB INSURANCE 4,100 4,100 5,300 5,300 5,500 5,500 TRANSFER OUT TOTAL ----> 17,500 17,500 22,500 22,500 23,200 23,200 EXPENDITURES & TRANSFERS TOTAL ----> 2,712,000 2,112,891 2,933,375 2,811,550 3,044,880 2,912,480 REVENUE SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

BUSINESS REGISTRATION - - - - - -

CHARGES FOR CURRENT SERVICES - - - - - -

FINES & FORFEITURES - - - - - -

FROM OTHER AGENCIES - - - - - -

LICENSES & PERMITS - - - - - - OTHER REVENUE 120,000 85,999 124,000 20,000 127,100 20,000

OTHER TAX - - - - - -

PROPERTY TAX - - - - - -

SALES TAX - - - - - -

TRANSIENT OCCUPANCY TAX - - - - - -

USE OF MONEY & PROPERTY - - - - - -

VEHICLE IN LIEU - - - - - - REVENUE TOTAL ----> 120,000 85,999 124,000 20,000 127,100 20,000

GENERAL TRANSFERS IN - - - - - - ALLOCATIONS IN FROM SEWER 211,900 211,900 250,300 250,300 257,800 257,800 ALLOCATIONS IN FROM NPDES 1,300 1,300 1,400 1,400 1,400 1,400 ALLOCATIONS IN FROM GAS TAX 8,000 8,000 11,000 11,000 11,300 11,300 ALLOCATIONS IN FROM WORK COMP 3,300 3,300 3,400 3,400 3,500 3,500 ALLOCATIONS IN FROM RISK MGT 6,000 6,000 6,200 6,200 6,400 6,400 TRANSFER AND ALLOCATIONS IN TOTAL ----> 230,500 230,500 272,300 272,300 280,400 280,400 REVENUE & TRANSFERS TOTAL ----> 350,500 316,499 396,300 292,300 407,500 300,400 GENERAL FUND NET EXPENSE (REVENUE) ----> 2,361,500 1,796,393 2,537,075 2,519,250 2,637,380 2,612,080 CITY MANAGER (01111000)

BUDGET SUMMARY

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(1)
City Attorney Department
Organization Chart
City Attorney
(1)

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CITY ATTORNEY DEPARTMENT
Mission
Provide the City, the City Council, and City staff with prompt, high quality, and efficient legal services.

Organization
The Department is comprised of a City Attorney and a Legal Secretary.

Org Code
01151000

Dept #
1510

Description
The City Attorney Department consists of two full-time regular employees.

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CITY ATTORNEY DEPARTMENT

Program Name General Legal Services, Litigation and Specialized Services Program Goals The goal of the Legal Services, Litigation, and Specialized Services Program is to provide leadership, oversight, and support to ensure that the City organization, including City officials, management, and staff, receive high quality legal support. This goal includes litigation and specialized services to evaluate, analyze, and make recommendations to the City Manager and City Council with the goal of reducing litigation costs, claims liabilities, and cost of lawsuits.

Major Services • Advising staff and reviewing contracts • Attending City Council and most Planning Commission meetings • Participating in strategic planning for the City
• Participating in negotiation and development projects • Participating in litigation involving the City
• Drafting ordinances and resolutions
• Overseeing code enforcement
• Ensuring Public Records Act and Brown Act compliance
• Overseeing election law
• Participating in emergency management operations

FY 2023-24
Accomplishments
• Advised on the new state mandated Housing Element with outside counsel • Advised on trails plan updates and implementation
• Prepared Declaration of Emergency for December 31, 2022 storm damage and response
• Established in-house City Attorney Office and successfully recruited a Legal Secretary
• Developed and implemented Pedestrian Mall Resolutions, Ordinances, and hearing procedures for the 700 Block of Laurel Street
• Provided ethics advice to the City Council and Planning Commissioners • Assisted staff in the Downtown Plan and parklet program • Assisted staff on contracting and implementation for the Burton and Highland Park lighting project
• Participated in Brown Act training for new and existing commissioners • Participated in ongoing negotiation of development agreements in the City including the Alexandria, 642 Quarry, 405 Industrial, the Sobrato project, Brittan Avenue projects, Bransten projects, and other projects
• Participated in code enforcement matters
• Monitored liability claims with PLAN JPA appointed defense counsel • Resolved dispute involving gun store use and grandfathering issues • Oversaw numerous Public Records Act requests
• Advised staff on density bonus project provisions and conditions of approval • Reported on recent litigation and legislation
• Participated in Risk Management program meetings
• Proactively addressed citizen concerns and issues, including easements, boundary disputes, development issues, tree maintenance
• Participated in the implementation of San Carlos Strategic Plan • Participated in creating Ordinances, such as Pedestrian Mall Ordinance and Northeast area overlay district

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FY 2024-25 Goals • Implement the Strategic Plan
• Draft new ordinances as mandated by state or federal law or as directed by the City Council
• Monitor legislation and caselaw and report to Council • Implement trail plan and connections
• Advise on November 2024 Elections, including Appointed City Clerk Measures • Advise on the many residential and commercial housing projects being proposed • Assist in the development of affordable housing projects and units • Advise the Fire Department concerning disaster preparedness and fire issues • Monitor and attempt to resolve claims and litigation
• Update the Municipal Code
• Monitor and negotiate amendments and updates with Redwood City and the Sheriff for fire and
police services and code enforcement contracts
• Assist the City Council and staff by providing prompt and effective legal representation with emphasis on
cost effective solutions or appropriate defense with
proactive ad
vice on issues facing the City
• Assist and provide legal advice for Downtown and Northeast Specific Plans • Advise on major development projects
General Legal
Services,
Litigation and
Specialized
Services
Objective
Prompt and effective legal review related to legal inquiries and official documents, such as contracts, ordinances, resolutions, agreements, etc. Includes legal support to all City departments, litigation review and support, advising City Council, staff and commissioners, and managing unanticipated or specialized legal services.

Key Performance Measures FY 2022
Actuals
FY 2023
Actuals
FY 2024
Projected
FY 2025
Proposed
# of legal updates provided 10 3 12 12
$ Contract counsel services monitored $140,6 77 $107,720 $154,000 $170,000 Ordinance Amendments 14 10 15 15
Total # of code enforcement cases 5 3 5 5
# of litigation cases handled in-house 2 3 2 2
Hours spent on public records act requests
processed 125 90
90 90
Council, Public and staff meetings attended 50 50 50 50 Contracts Reviewed 120 120 120 120

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EXPENDITURES SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
SALARIES - - 413,750 371,100 426,150 426,150
BENEFITS 48,600 52,458 199,100 195,650 208,800 201,400 PERSONNEL TOTAL ----> 48,600 52,458 612,850 566,750 634,950 627,550

UTILITIES - - - - - -
OFFICE ADMINISTRATIVE - - 6,000 6,000 6,200 11,200 PROFESSIONAL SERVICES 938,400 839,221 241,900 241,900 125,800 125,800

UNIFORMS & SAFETY EQUIPMENT - - - - - -
PROFESSIONAL DEVELOPMENT - - 38,000 38,000 38,800 38,800

COMMUNITY RELATIONS - - - - - -

INSURANCE - - - - - -

VEHICLE USAGE - - - - - -

EQUIPMENT MAINTENANCE - - - - - -

SERIAL BONDS - - - - - -

PROGRAM COSTS - - - - - -

OPERATING EXPENSE - - - - - -
OPERATING EXPENSE TOTAL ----> 938,400 839,221 285,900 285,900 170,800 175,800

CAPITAL OUTLAY - - - - - -
CAPITAL OUTLAY TOTAL ----> - - - - - -
EXPENDITURES TOTAL ----> 987,000 891,679 898,750 852,650 805,750 803,350

TRANSFERS OUT - - - - - -
ALLOCATIONS OUT FOR WORKERS COMP - - 4,800 4,800 4,900 4,900 ALLOCATIONS OUT FOR GEN LIAB INSURANCE 500 500 1,600 1,600 1,600 1,600 TRANSFER OUT TOTAL ----> 500 500 6,400 6,400 6,500 6,500 EXPENDITURES & TRANSFERS TOTAL ----> 987,500 892,179 905,150 859,050 812,250 809,850 REVENUE SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

BUSINESS REGISTRATION - - - - - -

CHARGES FOR CURRENT SERVICES - - - - - -

FINES & FORFEITURES - - - - - -

FROM OTHER AGENCIES - - - - - -

LICENSES & PERMITS - - - - - -

OTHER REVENUE - - - - - -

OTHER TAX - - - - - -

PROPERTY TAX - - - - - -

SALES TAX - - - - - -

TRANSIENT OCCUPANCY TAX - - - - - -

USE OF MONEY & PROPERTY - - - - - -

VEHICLE IN LIEU - - - - - -
REVENUE TOTAL ----> - - - - - -

GENERAL TRANSFERS IN - - - - - -
ALLOCATIONS IN FROM SEWER 167,000 167,000 197,300 197,300 203,200 203,200 ALLOCATIONS IN FROM NPDES 2,700 2,700 2,800 2,800 2,900 2,900 ALLOCATIONS IN FROM GAS TAX 14,900 14,900 20,600 20,600 21,200 21,200 ALLOCATIONS IN FROM WORK COMP 5,000 5,000 5,200 5,200 5,400 5,400 ALLOCATIONS IN FROM RISK MGT 19,000 19,000 19,800 19,800 20,400 20,400 TRANSFER AND ALLOCATIONS IN TOTAL ----> 208,600 208,600 245,700 245,700 253,100 253,100 REVENUE & TRANSFERS TOTAL ----> 208,600 208,600 245,700 245,700 253,100 253,100 GENERAL FUND NET EXPENSE (REVENUE) ----> 778,900 683,579 659,450 613,350 559,150 556,750

BUDGET SUMMARY
CITY ATTORNEY/LEGAL SERVICES (01151000)

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Deputy City Clerk
(1)
City Clerk Department
Organization Chart
City Clerk
(1)

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CITY CLERK-COMMUNITY RELATIONS DEPARTMENT
Mission
Provide the residents of San Carlos, the City Council, and staff with access to public records and ensure all facets of agenda preparation, public meetings, and municipal elections are conducted according to state law.

Organization
The Department is comprised of the Director of Community Relations/City Clerk and a Deputy City Clerk.

Org Code
01121000
Dept #
1210
Description
Under the direction of the Director of Community Relations/City Clerk, the City Clerk Department consists of two full-time employees.

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CITY CLERK-COMMUNITY RELATIONS DEPARTMENT

Program Name Council and City Manager Support
Program Goals The goal of this program is to: facilitate the Council agenda process for the City Manager and support the Council during its meetings; facilitate the legislative process in compliance with legal requirements for timely notifications and open meetings; oversee the contract with the County of San Mateo for municipal elections according to state law and assist and orient local candidates; coordinate and monitor permanent, non-permanent, and historical records; and respond to requests for public information in accordance with the City's records retention schedule and state law.

Major Services • Agenda process management and meeting support • Administration of municipal elections
• City Council/Treasurer candidate assistance and orientation • Research and retrieval of records
• Maintenance of the City’s records retention schedule
• Recruitment management for the City's Commissions
• New commissioner orientation
• Compliance Officer for the Fair Political Practices Commission • Mailroom management and legal process service receipt for all departments • Provide notary services for city business

FY 2023-24
Accomplishments

• In partnership with the City Attorney, prepared a meeting decorum and civility policy and process for the Mayor and Commission Chairs
• Updated the Citywide Records Retention Schedule
• Coordinated with the County Election’s Office to have vote centers and ballot drop- boxes available to the community for the March 2024 Primary Election • Prepared an Omnibus Ordinance to update various sections of the Municipal Code • Prepared Records Management Policy and provided training to each department • Continued to provide trainings on the City’s Document Management and Agenda Management Systems for new employees and provide refresher courses • Managed recruitments to fill two Commission seats and 9 seats on the new City Centennial Advisory Committee and provided orientations to 44 new commission/ committee members
• Ensured City Official's compliance with Ethics Training (AB1234) and Fair Political Practices Commission's Statement of Economic Interest Statements and Campaign Statements
• Continued to maintain the City’s Do Not Knock and Refusal of Consent Registries • Hosted a San Mateo County Council of Cities meeting
• Received and responded to over 410 public records requests • Processed over 132 Resolutions, 18 Ordinances, and 45 Proclamations and Certificates

FY 2024-25 Goals • Conduct a Municipal Election for two City Council seats, one City Treasurer seat and a ballot measure; coordinate with the County Election’s Office to prepare vote centers and ballot drop-boxes; and onboard newly elected officials • Update the City’s Conflict of Interest Code

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Agenda Process
Management and
Meeting Support
Objective 1
Agenda Process Management, Meeting Support, and Management of Commission appointment process.

The City Clerk’s Department provides meeting support to the City Council, which includes preparation of agenda packets and post meeting records (i.e., minutes, resolutions, ordinances, contracts) and publishing meeting videos (if applicable). Timely preparation of agendas, post meeting materials, and meeting videos are essential in providing transparency to the public.

Key Performance Measures FY 2022
Actuals
FY 2023
Actuals
FY 2024
Projected
FY 2025
Proposed
% of Regular meeting agendas published three days in
advance of meeting 100% 100% 100% 100%
% of Council meeting videos posted within 24 hours of
meeting 100% 100% 95%
100%

% of minutes approved within three regular meetings 100% 100% 100% 100% # of agendas prepared 31 37 33 33
# of public meetings supported 31 37 33 33
# of resolutions processed 140 132 135 135
# of ordinances processed 13 12 18 18
# of proclamations and certificates prepared 47 53 45 45 # Board/Commission recruitments 3 7 11 4
# Commissioners oriented 21 5 44 4

Elections
Management
Objective 2
Elections management and support.

Elections give our community a voice in government. As the City’s Elections Official, the City Clerk is trusted to submit accurate and timely information about candidates and ballot measures for the public to make informed decisions with their votes.

Key Performance Measures FY 2022
Actuals
FY 2023
Actuals
FY 2024
Projected
FY 2025
Proposed
% of elections held without error N/ A 100% N/ A 100%
% of candidate nominations packets compiled on time N/ A 100% N/ A 100% # of elections coordinated 0 1 0 1
# of interested candidates assisted 0 8 0 5
# of measures on the ballot 0 0 0 1

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Records
Management
Objective 3
Management of City records and public records requests.

The City Clerk’s Department serves as the Records Manager for the City and as such, coordinates all public records requests and assists with research and retrieval of records. Timely response to public records requests is a priority as it is not only legally mandated but provides high quality public service.

Digitizing long-term and permanent records not only reduces storage cost and saves time in retrieval, but also enables staff and the community to independently perform searches and easily access records.

Key Performance Measures FY 2022
Actuals
FY 2023
Actuals
FY 2024
Projected
FY 2025
Proposed
% of Public Record Act requests responded to within legal time frames 100% 100% 100% 100%
# of public record requests responded to 467 451 420 420 # of long-term and permanent records boxes added to
City's electronic document management system 11 13 20 35 # of records boxes stored off-site 453 497 480 460

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EXPENDITURES SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
SALARIES 251,450 259,681 284,450 285,950 295,550 295,550 BENEFITS 142,500 121,276 151,200 149,100 158,500 154,800 PERSONNEL TOTAL ----> 393,950 380,958 435,650 435,050 454,050 450,350

UTILITIES - - - - - - OFFICE ADMINISTRATIVE 93,800 19,730 89,600 89,600 92,300 92,300 PROFESSIONAL SERVICES 161,150 99,119 167,600 167,600 172,600 172,600

UNIFORMS & SAFETY EQUIPMENT - - - - - - PROFESSIONAL DEVELOPMENT 5,100 4,369 25,300 5,300 5,400 5,400 COMMUNITY RELATIONS 7,600 9,707 15,900 15,900 16,400 16,400

INSURANCE - - - - - -

VEHICLE USAGE - - - - - -

EQUIPMENT MAINTENANCE - - - - - -

SERIAL BONDS - - - - - -

PROGRAM COSTS - - - - - -

OPERATING EXPENSE - - - - - -

OPERATING EXPENSE TOTAL ----> 267,650 132,926 298,400 278,400 286,700 286,700

CAPITAL OUTLAY - - - - - - CAPITAL OUTLAY TOTAL ----> - - - - - - EXPENDITURES TOTAL ----> 661,600 513,883 734,050 713,450 740,750 737,050

TRANSFERS OUT - - - - - - ALLOCATIONS OUT FOR WORKERS COMP 4,400 4,400 4,800 4,800 4,900 4,900 ALLOCATIONS OUT FOR GEN LIAB INSURANCE 1,300 1,300 1,400 1,400 1,400 1,400 TRANSFER OUT TOTAL ----> 5,700 5,700 6,200 6,200 6,300 6,300 EXPENDITURES & TRANSFERS TOTAL ----> 667,300 519,583 740,250 719,650 747,050 743,350 REVENUE SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

BUSINESS REGISTRATION - - - - - -

CHARGES FOR CURRENT SERVICES - - - - - -

FINES & FORFEITURES - - - - - -

FROM OTHER AGENCIES - - - - - -

LICENSES & PERMITS - - - - - - OTHER REVENUE 1,000 333 1,000 1,000 1,000 1,000

OTHER TAX - - - - - -

PROPERTY TAX - - - - - -

SALES TAX - - - - - -

TRANSIENT OCCUPANCY TAX - - - - - -

USE OF MONEY & PROPERTY - - - - - -

VEHICLE IN LIEU - - - - - - REVENUE TOTAL ----> 1,000 333 1,000 1,000 1,000 1,000

GENERAL TRANSFERS IN - - - - - - ALLOCATIONS IN FROM SEWER 84,700 84,700 100,100 100,100 103,100 103,100 ALLOCATIONS IN FROM NPDES 1,300 1,300 1,400 1,400 1,400 1,400 ALLOCATIONS IN FROM GAS TAX 7,700 7,700 10,600 10,600 10,900 10,900 ALLOCATIONS IN FROM WORK COMP 2,500 2,500 2,600 2,600 2,700 2,700 ALLOCATIONS IN FROM RISK MGT 7,200 7,200 7,500 7,500 7,700 7,700 TRANSFER AND ALLOCATIONS IN TOTAL ----> 103,400 103,400 122,200 122,200 125,800 125,800 REVENUE & TRANSFERS TOTAL ----> 104,400 103,733 123,200 123,200 126,800 126,800 GENERAL FUND NET EXPENSE (REVENUE) ----> 562,900 415,850 617,050 596,450 620,250 616,550 CITY CLERK (01121000)

BUDGET SUMMARY

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City Treasurer
Organization Chart
City Treasurer
(Elected)

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CITY TREASURER DEPARTMENT
Mission
Entrusted by the residents to review spending and ensure safe management of monetary funds, monitor and increase investment potential, minimize financial risks, and safeguard the City’s fiscal obligations to ensure that residents and businesses continue to prosper.

Organization
The department is staffed by an elected City Treasurer (by the voters of San Carlos.) The Treasurer oversees internal controls and safety of the City's money, as well as that for contracted outside agencies. This department works closely with the Finance Division to meet the shared goals of appropriate internal controls, prudent investments, and cost-effective financial services.

Org Code
01141000

Dept #
1410

Description
The City Treasurer provides an accountability of City funds to the public and promotes best practice financial processes and internal controls related to the investment, security, and conservative spending of the City’s money in accordance with the City and Agency budgets.

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CITY TREASURER DEPARTMENT
Program Name Financial Review and Oversight
Program Goals The goal of the Financial Review and Oversight program is to provide advice and counsel on City investments and hiring of an independent auditor who reviews the City’s finances and performs other financial consulting services.

Major Services • Review and sign payroll and vendor warrants •
Provide investment advice, as appropriate
•
Respond to rating agencies and public inquiries on financial data •
Participate in professional development training focused on the City Treasurer's duties, resp
onsibilities, and operational efficiency programs
•
Research and prepare lien release notices
•
Participate in special financial projects with the Finance Division as needed •
Conduct internal control and financial efficiency reviews •
Serve as a member of the City's and the City/County Association of Governments’ (C/CAG) investm
ent committees
FY 2023-24
Accomplishments
• Updated the City of San Carlos Investment Policy
•
Reviewed and approved payroll and accounts payable invoices •
Processed lien release requests within 24 to 48 hours of request FY 2024-25 Goals • Process lien release requests within 24 to 48 hours of request •
In collaboration with the Finance Division:
 Maintain and strengthen internal controls
 Review, update and implement the City’s Investment Policy  Review and approve payroll and accounts payable registers Financial Review and
Oversight
Objective
Ensure safety of investments and maximize interest income.

The City Tre
asurer provides independent review and oversight to the management of investments of the City and C/CAG. Through working with the City’s Finance division, the following benchmarks show the City’s ability to meet the primary objective of the Investment Policy, which is the safety of principal while maintaining liquidity to meet cash flow needs.

Key Performance Measures FY 2022
Actuals
FY 2023
Actuals
FY 2024
Projected
FY 2025
Proposed
# of months in compliance with the City’s Investment
Policy 12 12 12 12
Total investment earnings $993,570 $4,020,608 $2,390,000 $2,290,000 # of liens processed 1 1 1 1

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EXPENDITURES SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
SALARIES 6,700 6,720 6,700 6,700 6,700 6,700
BENEFITS 25,200 14,834 25,200 25,200 26,400 26,400 PERSONNEL TOTAL ----> 31,900 21,554 31,900 31,900 33,100 33,100

UTILITIES - - - - - -

OFFICE ADMINISTRATIVE - - - - - -

PROFESSIONAL SERVICES - - - - - -

UNIFORMS & SAFETY EQUIPMENT - - - - - -
PROFESSIONAL DEVELOPMENT 1,500 - 1,500 1,500 1,500 1,500

COMMUNITY RELATIONS - - - - - -

INSURANCE - - - - - -

VEHICLE USAGE - - - - - -

EQUIPMENT MAINTENANCE - - - - - -

SERIAL BONDS - - - - - -

PROGRAM COSTS - - - - - -

OPERATING EXPENSE - - - - - -
OPERATING EXPENSE TOTAL ----> 1,500 - 1,500 1,500 1,500 1,500

CAPITAL OUTLAY - - - - - -
CAPITAL OUTLAY TOTAL ----> - - - - - -
EXPENDITURES TOTAL ----> 33,400 21,554 33,400 33,400 34,600 34,600

TRANSFERS OUT - - - - - -
ALLOCATIONS OUT FOR WORKERS COMP 400 400 500 500 500 500 ALLOCATIONS OUT FOR GEN LIAB INSURANCE 100 100 100 100 100 100 TRANSFER OUT TOTAL ----> 500 500 600 600 600 600
EXPENDITURES & TRANSFERS TOTAL ----> 33,900 22,054 34,000 34,000 35,200 35,200 REVENUE SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

BUSINESS REGISTRATION - - - - - -

CHARGES FOR CURRENT SERVICES - - - - - -

FINES & FORFEITURES - - - - - -

FROM OTHER AGENCIES - - - - - -

LICENSES & PERMITS - - - - - -

OTHER REVENUE - - - - - -

OTHER TAX - - - - - -

PROPERTY TAX - - - - - -

SALES TAX - - - - - -

TRANSIENT OCCUPANCY TAX - - - - - -

USE OF MONEY & PROPERTY - - - - - -

VEHICLE IN LIEU - - - - - -
REVENUE TOTAL ----> - - - - - -

GENERAL TRANSFERS IN - - - - - -
ALLOCATIONS IN FROM SEWER 10,800 10,800 12,700 12,700 13,100 13,100 ALLOCATIONS IN FROM NPDES 200 200 200 200 200 200 ALLOCATIONS IN FROM GAS TAX 900 900 1,200 1,200 1,200 1,200 ALLOCATIONS IN FROM WORK COMP 100 100 100 100 100 100

ALLOCATIONS IN FROM RISK MGT - - - - - -
TRANSFER AND ALLOCATIONS IN TOTAL ----> 12,000 12,000 14,200 14,200 14,600 14,600 REVENUE & TRANSFERS TOTAL ----> 12,000 12,000 14,200 14,200 14,600 14,600 GENERAL FUND NET EXPENSE (REVENUE) ----> 21,900 10,054 19,800 19,800 20,600 20,600 CITY TREASURER (01141000)

BUDGET SUMMARY

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Human Resources
Manager
(1)
Sr Management
Analyst
(1)
Information Technology
Manager
(1)
Administrative Services Department
Organization Chart
Financial Services
Manager
(1)
Administrative Services
Director
(1)
Management Analyst
(1)
Senior Accountant
(2)
Accountant
(1)
HR Management
Analyst
(1)
Sr Systems Analyst
(1)
Systems Analyst
(2)
Accounting Technician
I/II ‐ AP/AR
(1)
Administrative
Assistant
(1)
Accounting Technician
I/II ‐ AP/AR
(1)

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ADMINISTRATIVE SERVICES DEPARTMENT
Mission
Provide overall management of the City's administrative services, execute the City's administrative policies, and ensure that the City organization, including officials, management, and staff receive high quality, effective and efficient administrative support.

Organization
The department is comprised of Administration/Risk Management (Workers' Compensation & General Liability), Finance Division, Human Resources Division, and Information Technology Division Org Code
01000000, 01210000-01213000, 32321000-35351000, 9393100 Dept #
2100-2130, 3210-3510, 9310
Description
Under the direction of the Administrative Services Director, the Administrative Services Department consists of 16 full-time regular employees in four programs.

Program Management
Administration/Risk Management (4 FTEs) Administrative Services Director/Senior Management Analyst Finance (6 FTEs) Financial Services Manager
Human Resources (2 FTEs) Human Resources Manager
Information Technology (4 FTEs) Information Technology Manager

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EXPENDITURES SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
SALARIES 2,109,200 2,139,325 2,344,650 2,182,150 2,423,9 50 2,423,950 BENEFITS 1,161,200 940,516 1,300,400 1,283,900 1,362, 100 1,321,600 PERSONNEL TOTAL ----> 3,270,400 3,079,841 3,645,050 3,466,050 3,786,050 3,745,550 UTILITIES 105,400 114,765 109,600 109,600 112,900 112,900 OFFICE ADMINISTRATIVE 236,200 214,231 249,500 249,500 261,000 261,000 PROFESSIONAL SERVICES 1,017,850 825,101 1,058,500 1,058,500 1,090, 200 1,090,200

UNIFORMS & SAFETY EQUIPMENT - - - - - - PROFESSIONAL DEVELOPMENT 79,900 20,855 83,000 83,000 85,400 85,400 COMMUNITY RELATIONS 11,000 8,438 11,400 11,400 11,700 11,700

INSURANCE - - - - - - VEHICLE USAGE 1,550 153 1,600 1,600 1,600 1,600 EQUIPMENT MAINTENANCE 402,200 414,208 385,800 385,800 397,300 397,300

SERIAL BONDS - - - - - -

PROGRAM COSTS - - - - - -

OPERATING EXPENSE - - - - - - OPERATING EXPENSE TOTAL ----> 1,854,100 1,597,751 1,899,400 1,899,400 1,960,100 1,960,100 CAPITAL OUTLAY 21,000 19,464 21,800 21,800 22,500 22,500 CAPITAL OUTLAY TOTAL ----> 21,000 19,464 21,800 21,800 22,500 22,500 EXPENDITURES TOTAL ----> 5,145,500 4,697,056 5,566,250 5,387,250 5,768,650 5,728,150

TRANSFERS OUT - - - - - - ALLOCATIONS OUT FOR WORKERS COMP 33,400 33,400 38,600 38,600 39,700 39,700 ALLOCATIONS OUT FOR GEN LIAB INSURANCE 37,500 37,500 40,700 40,700 41,900 41,900 TRANSFER OUT TOTAL ----> 70,900 70,900 79,300 79,300 81,600 81,600 EXPENDITURES & TRANSFERS TOTAL ----> 5,216,400 4,767,956 5,645,550 5,466,550 5,850,250 5,809,750 REVENUE SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
BUSINESS REGISTRATION 1,063,400 1,334,055 1,265,900 1,265,900 1,316,6 00 1,316,600 CHARGES FOR CURRENT SERVICES - 791 - - - - FINES & FORFEITURES 100 295 100 100 100 100

FROM OTHER AGENCIES - - - - - -

LICENSES & PERMITS - - - - - - OTHER REVENUE 297,600 282,111 309,500 309,500 226,000 225,900

OTHER TAX - - - - - -

PROPERTY TAX - - - - - -

SALES TAX - - - - - -

TRANSIENT OCCUPANCY TAX - - - - - - USE OF MONEY & PROPERTY 1,245,100 2,050,913 939,200 939,200 81 0,500 1,010,500

VEHICLE IN LIEU - - - - - - REVENUE TOTAL ----> 2,606,200 3,668,165 2,514,700 2,514,700 2,353,200 2,553,100

GENERAL TRANSFERS IN - - - - - - ALLOCATIONS IN FROM SEWER 995,300 995,300 1,175,500 1,175,500 1,210 ,800 1,210,800 ALLOCATIONS IN FROM NPDES 14,400 14,400 15,000 15,000 15,400 15,400 ALLOCATIONS IN FROM GAS TAX 16,500 16,500 22,800 22,800 23,400 23,400 ALLOCATIONS IN FROM WORK COMP 91,200 91,200 94,800 94,800 97,600 97,600 ALLOCATIONS IN FROM RISK MGT 109,100 109,100 113,500 113,500 116,900 116,900 TRANSFER AND ALLOCATIONS IN TOTAL ----> 1,226,500 1,226,500 1,421,600 1,421,600 1,464,100 1,464,100 REVENUE & TRANSFERS TOTAL ----> 3,832,700 4,894,665 3,936,300 3,936,300 3,817,300 4,017,200 GENERAL FUND NET EXPENSE (REVENUE) ----> 1,383,700 (126,709) 1,709,250 1,530,250 2,032,950 1,792,550

ADMINISTRATIVE SERVICES DEPARTMENT
BUDGET SUMMARY (General Fund only)

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ADMINISTRATIVE SERVICES DEPARTMENT

Program Name Administration/Risk Management
Program Goals The goal of Administration is to provide leadership, oversight, and support to ensure that the City organization, including officials, management, and staff, receive high quality administrative support services.

The goal of the Risk Management program is to develop City safety policies and procedures and insure assets to minimize and protect the City's resources against risk or liability.

Organization 4 FTEs: Administrative Services Director, Senior Management Analyst, Management Analyst, Administrative Assistant

Major Services • Strategic Planning/Special Projects Oversight • Project Management
• Board of Directors for the Pooled Liability Assurance Network Joint Powers Authority (PLAN JPA) and Cities Group, currently staff are serving as President of the Board for both JPAs
• Liaison for all public safety contracts
• General Liability Insurance Oversight
• Workers' Compensation and General Liability Claims Program Administration • Citywide Safety and Risk Management Committees Management

FY 2023-24
Accomplishments
• Submitted two FEMA applications for 2022-23 winter storm disasters, totaling 19 damages, and sought reimbursements over $5 million
• Internally audited 155 contracts in effort to ensure compliance with Municipal Code and better record and track City contracts
• Updated the Exposure Control Plan
• Updated the Fall Protection Plan
• Responded to the COVID-19 pandemic by providing financial and staffing guidance and support
• Worked with Parks and Recreation Department to successfully piggyback on the State of California contract for food purchases with US Foods

FY 2024-25 Goals • Review and update existing safety plans as needed • Continue to manage the claims administration process for Workers’ Compensation and General Liability claims and incidents
• Provide support to the City through the post-pandemic transition back to work • Continue to work with FEMA on the Public Assistance grant reimbursement process related to the severe storms and flooding during the winter of 2022-23

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Leadership and
Management
Objective 1
Manage the Administrative Services Department Divisions and serve on the Board of Directors for the Pooled Liability Assurance Network Joint Powers Authority (PLAN JPA), Cities Group, and the SBWMA Finance Committee as the City’s representative.

The PLAN JPA is a joint powers insurance authority consisting of 28 member cities under the PLAN JPA and six members under Cities Group. The City’s participation in PLAN JPA and Cities Group board meetings and special committee meetings has helped make important decisions on the operation of the program and claims administration, accounting and finance, risk control, loss prevention, actuarial services, and training.

Key Performance Measures FY 2022
Actuals
FY 2023
Actuals
FY 2024
Projected
FY 2025
Proposed
# of board/committee meetings attended 17 19 8 8
Risk Management
Objective 2
Manage the City’s General Liability insurance, Workers’ Compensation claims and Americans with Disabilities Act (ADA) coordination.

The objective of the Risk Management program is to protect the City’s resources against risks or liability. This is achieved through ensuring adequate insurance coverage, providing safety and risk management training, managing safety inspections, and developing safety procedures. It is also important to monitor risk by analyzing safety incidents, injury claims, and third-party claims trends for the expansion of risk reduction programs. By doing so, Risk Management improves employee safety by creating a safer work environment and reduces liability, limiting losses for the City.

Key Performance Measures FY 2022
Actuals
FY 2023
Actuals
FY 2024
Projected
FY 2025
Proposed
# of employee safety incidents reported 4 10 8 10
# of safety inspections conducted 2 2 2 2
# of Workers’ Compensation claims processed 3 8 8 8
Total injury days lost 33 360 72 80
Total Workers’ Compensation premium paid $178,930 $178,056 $237,409 $316,545 % of FTEs without any on the job injury 97% 94% 95% 96% # of liability claims received 16 50 12 12
Total General Liability Claims paid $163,464 $574,543 $318,000 $327,500 Total Insurance Premium Paid $1,078,246 $966,300 $1,095,008 $1,511,037 # of insurance policies handled 9 9 9 10
# of safety and risk management training sessions
offered 89
56 60 60

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EXPENDITURES SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
SALARIES 573,500 554,716 625,100 624,300 646,900 646,900 BENEFITS 310,600 265,170 327,100 322,900 343,200 332,900 PERSONNEL TOTAL ----> 884,100 819,886 952,200 947,200 990,100 979,800

UTILITIES - - - - - -
OFFICE ADMINISTRATIVE 11,800 10,144 12,200 12,200 12,600 12,600 PROFESSIONAL SERVICES 20,200 888 21,000 21,000 21,600 21,600

UNIFORMS & SAFETY EQUIPMENT - - - - - -
PROFESSIONAL DEVELOPMENT 15,050 3,655 15,600 15,600 16,100 16,100

COMMUNITY RELATIONS - - - - - -

INSURANCE - - - - - -
VEHICLE USAGE 1,000 6 1,000 1,000 1,000 1,000

EQUIPMENT MAINTENANCE - - - - - -

SERIAL BONDS - - - - - -

PROGRAM COSTS - - - - - -

OPERATING EXPENSE - - - - - -
OPERATING EXPENSE TOTAL ----> 48,050 14,692 49,800 49,800 51,300 51,300 CAPITAL OUTLAY 7,300 1,750 7,600 7,600 7,900 7,900 CAPITAL OUTLAY TOTAL ----> 7,300 1,750 7,600 7,600 7,900 7,900 EXPENDITURES TOTAL ----> 939,450 836,328 1,009,600 1,004,600 1,049,300 1,039,000

TRANSFERS OUT - - - - - -
ALLOCATIONS OUT FOR WORKERS COMP 6,800 6,800 9,800 9,800 10,100 10,100 ALLOCATIONS OUT FOR GEN LIAB INSURANCE 28,800 28,800 32,000 32,000 33,000 33,000 TRANSFER OUT TOTAL ----> 35,600 35,600 41,800 41,800 43,100 43,100 EXPENDITURES & TRANSFERS TOTAL ----> 975,050 871,928 1,051,400 1,046,400 1,092,400 1,082,100 REVENUE SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

BUSINESS REGISTRATION - - - - - -

CHARGES FOR CURRENT SERVICES - - - - - -

FINES & FORFEITURES - - - - - -

FROM OTHER AGENCIES - - - - - -

LICENSES & PERMITS - - - - - -

OTHER REVENUE - - - - - -

OTHER TAX - - - - - -

PROPERTY TAX - - - - - -

SALES TAX - - - - - -

TRANSIENT OCCUPANCY TAX - - - - - -

USE OF MONEY & PROPERTY - - - - - -

VEHICLE IN LIEU - - - - - -
REVENUE TOTAL ----> - - - - - -

GENERAL TRANSFERS IN - - - - - -
ALLOCATIONS IN FROM SEWER 89,900 89,900 106,200 106,200 109,400 109,400 ALLOCATIONS IN FROM NPDES 1,300 1,300 1,400 1,400 1,400 1,400 ALLOCATIONS IN FROM GAS TAX 7,900 7,900 10,900 10,900 11,200 11,200 ALLOCATIONS IN FROM WORK COMP 63,200 63,200 65,700 65,700 67,700 67,700 ALLOCATIONS IN FROM RISK MGT 73,800 73,800 76,800 76,800 79,100 79,100 TRANSFER AND ALLOCATIONS IN TOTAL ----> 236,100 236,100 261,000 261,000 268,800 268,800 REVENUE & TRANSFERS TOTAL ----> 236,100 236,100 261,000 261,000 268,800 268,800 GENERAL FUND NET EXPENSE (REVENUE) ----> 738,950 635,828 790,400 785,400 823,600 813,300 ADMINISTRATIVE SERVICES LEADERSHIP AND MANAGEMENT (01210000)

BUDGET SUMMARY

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EXPENDITURES SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

SALARIES - - - - - -

BENEFITS - - - - - - PERSONNEL TOTAL ----> - - - - - -

UTILITIES - - - - - - OFFICE ADMINISTRATIVE 1,300 1,346 1,300 1,300 1,300 1,300 PROFESSIONAL SERVICES 73,400 - 76,300 76,300 78,600 78,600

UNIFORMS & SAFETY EQUIPMENT - - - - - - PROFESSIONAL DEVELOPMENT 13,500 2,507 14,000 14,000 14,400 14,400

COMMUNITY RELATIONS - - - - - - INSURANCE 1,448,900 1,540,746 1,397,000 1,397,000 1,536,900 1,992,900

VEHICLE USAGE - - - - - -

EQUIPMENT MAINTENANCE - - - - - -

SERIAL BONDS - - - - - -

PROGRAM COSTS - - - - - -

OPERATING EXPENSE - - - - - - OPERATING EXPENSE TOTAL ----> 1,537,100 1,544,598 1,488,600 1,488,600 1,631,200 2,087,200

CAPITAL OUTLAY - - - - - - CAPITAL OUTLAY TOTAL ----> - - - - - - EXPENDITURES TOTAL ----> 1,537,100 1,544,598 1,488,600 1,488,600 1,631,200 2,087,200

TRANSFERS OUT - - - - - - ALLOCATIONS OUT TO GENERAL FUND 142,100 142,100 147,800 147,800 152,200 152,200 TRANSFER OUT TOTAL ----> 142,100 142,100 147,800 147,800 152,200 152,200 EXPENDITURES & TRANSFERS TOTAL ----> 1,679,200 1,686,698 1,636,400 1,636,400 1,783,400 2,239,400 REVENUE SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

BUSINESS REGISTRATION - - - - - -

CHARGES FOR CURRENT SERVICES - - - - - -

FINES & FORFEITURES - - - - - -

FROM OTHER AGENCIES - - - - - -

LICENSES & PERMITS - - - - - -

OTHER REVENUE - - - - - -

OTHER TAX - - - - - -

PROPERTY TAX - - - - - -

SALES TAX - - - - - -

TRANSIENT OCCUPANCY TAX - - - - - - USE OF MONEY & PROPERTY 17,100 37,119 26,300 26,300 27,500 27,500

VEHICLE IN LIEU - - - - - - REVENUE TOTAL ----> 17,100 37,119 26,300 26,300 27,500 27,500

GENERAL TRANSFERS IN - - - - - - ALLOCATIONS IN FROM GENERAL FUND 235,200 235,200 269,000 269,000 277,200 277,200 ALLOCATIONS IN FROM SEWER 757,500 757,500 822,200 822,200 846,900 846,900 ALLOCATIONS IN FROM NPDES 103,600 103,600 113,900 113,900 117,300 117,300 ALLOCATIONS IN FROM GAS TAX 485,000 485,000 531,100 531,100 547,000 547,000 TRANSFER AND ALLOCATIONS IN TOTAL ----> 1,581,300 1,581,300 1,736,200 1,736,200 1,788,400 1,788,400 REVENUE & TRANSFERS TOTAL ----> 1,598,400 1,618,419 1,762,500 1,762,500 1,815,900 1,815,900 GENERAL LIABILITY NET EXPENSE (REVENUE) ----> 80,800 68,279 (126,100) (126,100) (32,500) 423,500 GENERAL LIABILITY / RISK MANAGEMENT FUND (33331000)

BUDGET SUMMARY

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EXPENDITURES SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

SALARIES - - - - - -

BENEFITS - - - - - - PERSONNEL TOTAL ----> - - - - - -

UTILITIES - - - - - - OFFICE ADMINISTRATIVE 1,500 1,627 4,100 4,100 4,200 4,200 PROFESSIONAL SERVICES 11,000 8,237 11,400 11,400 11,700 11,700

UNIFORMS & SAFETY EQUIPMENT - - - - - - PROFESSIONAL DEVELOPMENT 20,000 12,586 20,800 20,800 21,400 21,400

COMMUNITY RELATIONS - - - - - - INSURANCE 237,400 180,057 238,000 238,000 297,500 317,500 VEHICLE USAGE 100 - 100 100 100 100

EQUIPMENT MAINTENANCE - - - - - -

SERIAL BONDS - - - - - -

PROGRAM COSTS - - - - - -

OPERATING EXPENSE - - - - - - OPERATING EXPENSE TOTAL ----> 270,000 202,507 274,400 274,400 334,900 354,900 CAPITAL OUTLAY 1,000 - 1,000 1,000 1,000 1,000 CAPITAL OUTLAY TOTAL ----> 1,000 - 1,000 1,000 1,000 1,000 EXPENDITURES TOTAL ----> 271,000 202,507 275,400 275,400 335,900 355,900

TRANSFERS OUT - - - - - - ALLOCATIONS OUT TO GENERAL FUND 102,500 102,500 106,500 106,500 109,700 109,700 TRANSFER OUT TOTAL ----> 102,500 102,500 106,500 106,500 109,700 109,700 EXPENDITURES & TRANSFERS TOTAL ----> 373,500 305,007 381,900 381,900 445,600 465,600 REVENUE SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

BUSINESS REGISTRATION - - - - - -

CHARGES FOR CURRENT SERVICES - - - - - -

FINES & FORFEITURES - - - - - -

FROM OTHER AGENCIES - - - - - -

LICENSES & PERMITS - - - - - -

OTHER REVENUE - - - - - -

OTHER TAX - - - - - -

PROPERTY TAX - - - - - -

SALES TAX - - - - - -

TRANSIENT OCCUPANCY TAX - - - - - - USE OF MONEY & PROPERTY 6,200 6,810 5,700 5,700 5,000 5,000

VEHICLE IN LIEU - - - - - - REVENUE TOTAL ----> 6,200 6,810 5,700 5,700 5,000 5,000

GENERAL TRANSFERS IN - - - - - - ALLOCATIONS IN FROM GENERAL FUND 196,500 196,500 268,600 268,600 276,500 276,500 ALLOCATIONS IN FROM SEWER 91,700 91,700 113,500 113,500 116,900 116,900

ALLOCATIONS IN FROM NPDES - - - - - -

ALLOCATIONS IN FROM GAS TAX - - - - - - TRANSFER AND ALLOCATIONS IN TOTAL ----> 288,200 288,200 382,100 382,100 393,400 393,400 REVENUE & TRANSFERS TOTAL ----> 294,400 295,010 387,800 387,800 398,400 398,400 WORKERS COMP FUND NET EXPENSE (REVENUE) ----> 79,100 9,997 (5,900) (5,900) 47,200 67,200 WORKERS COMPENSATION FUND (32321000)

BUDGET SUMMARY

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EXPENDITURES SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

SALARIES - - - - - - BENEFITS - - 3,000,000 3,000,000 - - PERSONNEL TOTAL ----> - - 3,000,000 3,000,000 - -

UTILITIES - - - - - -

OFFICE ADMINISTRATIVE - - - - - - PROFESSIONAL SERVICES 3,600 1,274,168 3,700 203,700 3,800 3,800

UNIFORMS & SAFETY EQUIPMENT - - - - - -

PROFESSIONAL DEVELOPMENT - - - - - - COMMUNITY RELATIONS - - 151,000 151,000 - -

INSURANCE - - - - - -

VEHICLE USAGE - - - - - -

EQUIPMENT MAINTENANCE - - - - - -

SERIAL BONDS - - - - - -

PROGRAM COSTS - - - - - - OPERATING EXPENSE 350,000 461,273 446,000 471,000 350,000 350,000 OPERATING EXPENSE TOTAL ----> 353,600 1,735,441 600,700 825,700 353,800 353,800 CAPITAL OUTLAY 74,500 23,961 77,500 77,500 79,800 79,800 CAPITAL OUTLAY TOTAL ----> 74,500 23,961 77,500 77,500 79,800 79,800 EXPENDITURES TOTAL ----> 428,100 1,759,402 3,678,200 3,903,200 433,600 433,600 TRANSFERS OUT 3,157,500 3,157,500 8,234,000 8,234,000 5,234,000 5,234,000

ALLOCATIONS OUT FOR WORKERS COMP - - - - - -

ALLOCATIONS OUT FOR GEN LIAB INSURANCE - - - - - - TRANSFER OUT TOTAL ----> 3,157,500 3,157,500 8,234,000 8,234,000 5,234,000 5,234,000 EXPENDITURES & TRANSFERS TOTAL ----> 3,585,600 4,916,902 11,912,200 12,137,200 5,667,600 5,667,600 REVENUE SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

BUSINESS REGISTRATION - - - - - -

CHARGES FOR CURRENT SERVICES - - - - - -

FINES & FORFEITURES - - - - - - FROM OTHER AGENCIES 5,000 130,806 5,200 13,000 5,400 5,400

LICENSES & PERMITS - - - - - - OTHER REVENUE - 5,072 - 2,978,500 - - OTHER TAX 1,949,900 2,279,753 2,101,100 2,081,000 2,121,400 2,121,400 PROPERTY TAX 16,524,000 17,587,725 17,980,000 18,311,300 19,238,000 19,464,800 SALES TAX 12,038,500 12,881,959 13,063,900 12,563,900 13,430,670 13,330,670 TRANSIENT OCCUPANCY TAX 3,800,000 2,744,571 4,200,000 4,200,000 4,768,000 4,468,000 USE OF MONEY & PROPERTY 1,756,100 2,779,156 1,764,100 1,784,200 1,790,700 1,790,700 PAMF PROJECT 847,300 847,280 868,500 868,500 890,170 890,170 VEHICLE IN LIEU 3,560,000 5,776,971 3,911,000 3,618,200 4,157,000 3,407,000 REVENUE TOTAL ----> 40,480,800 45,033,294 43,893,800 46,418,600 46,401,340 45,478,140 GENERAL TRANSFERS IN 685,000 685,000 712,400 712,400 855,800 855,800

TRANSFER IN ECONOMIC UNCERTAINTY - - - - - -

ALLOCATIONS IN FROM SEWER - - - - - -

ALLOCATIONS IN FROM NPDES - - - - - -

ALLOCATIONS IN FROM GAS TAX - - - - - -

ALLOCATIONS IN FROM WORK COMP - - - - - -

ALLOCATIONS IN FROM RISK MGT - - - - - - TRANSFER AND ALLOCATIONS IN TOTAL ----> 685,000 685,000 712,400 712,400 855,800 855,800 REVENUE & TRANSFERS TOTAL ----> 41,165,800 45,718,294 44,606,200 47,131,000 47,257,140 46,333,940 GENERAL FUND NET EXPENSE (REVENUE) ----> (37,580,200) (40,801,392) (32,694,000) (34,993,800) (41,589,540) (40,666,340) GENERAL FUND (NON-DEPARTMENTAL) (01000000)

BUDGET SUMMARY

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Packet Pg. 666

EXPENDITURES SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

SALARIES - - - - - -

BENEFITS - - - - - - PERSONNEL TOTAL ----> - - - - - -

UTILITIES - - - - - -

OFFICE ADMINISTRATIVE - - - - - -

PROFESSIONAL SERVICES - - - - - -

UNIFORMS & SAFETY EQUIPMENT - - - - - -

PROFESSIONAL DEVELOPMENT - - - - - -

COMMUNITY RELATIONS - - - - - -

INSURANCE - - - - - -

VEHICLE USAGE - - - - - -

EQUIPMENT MAINTENANCE - - - - - -

SERIAL BONDS - - - - - -

PROGRAM COSTS - - - - - -

OPERATING EXPENSE - - - - - - OPERATING EXPENSE TOTAL ----> - - - - - - CAPITAL OUTLAY 1,164,600 - 1,554,757 1,554,800 289,300 289,300 CAPITAL OUTLAY TOTAL ----> 1,164,600 - 1,554,757 1,554,800 289,300 289,300 EXPENDITURES TOTAL ----> 1,164,600 - 1,554,757 1,554,800 289,300 289,300

TRANSFERS OUT - - - - - -

ALLOCATIONS OUT FOR WORKERS COMP - - - - - -

ALLOCATIONS OUT FOR GEN LIAB INSURANCE - - - - - - TRANSFER OUT TOTAL ----> - - - - - - EXPENDITURES & TRANSFERS TOTAL ----> 1,164,600 - 1,554,757 1,554,800 289,300 289,300 REVENUE SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

BUSINESS REGISTRATION - - - - - -

CHARGES FOR CURRENT SERVICES - - - - - -

FINES & FORFEITURES - - - - - -

FROM OTHER AGENCIES - - - - - -

LICENSES & PERMITS - - - - - -

OTHER REVENUE - - - - - -

OTHER TAX - - - - - -

PROPERTY TAX - - - - - -

SALES TAX - - - - - -

TRANSIENT OCCUPANCY TAX - - - - - -

USE OF MONEY & PROPERTY - - - - - -

VEHICLE IN LIEU - - - - - - REVENUE TOTAL ----> - - - - - - GENERAL TRANSFERS IN 273,000 273,000 260,000 260,000 260,000 260,000

ALLOCATIONS IN FROM SEWER - - - - - -

ALLOCATIONS IN FROM NPDES - - - - - -

ALLOCATIONS IN FROM GAS TAX - - - - - -

ALLOCATIONS IN FROM WORK COMP - - - - - -

ALLOCATIONS IN FROM RISK MGT - - - - - - TRANSFER AND ALLOCATIONS IN TOTAL ----> 273,000 273,000 260,000 260,000 260,000 260,000 REVENUE & TRANSFERS TOTAL ----> 273,000 273,000 260,000 260,000 260,000 260,000 EQUIPMENT FUND NET EXPENSE (REVENUE) ----> 891,600 (273,000) 1,294,757 1,294,800 29,300 29,300 EQUIPMENT REPLACEMENT FUND (10998000)

BUDGET SUMMARY

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Packet Pg. 667

EXPENDITURES SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

SALARIES - - - - - -

BENEFITS - - - - - - PERSONNEL TOTAL ----> - - - - - -

UTILITIES - - - - - -

OFFICE ADMINISTRATIVE - - - - - -

PROFESSIONAL SERVICES - - - - - -

UNIFORMS & SAFETY EQUIPMENT - - - - - -

PROFESSIONAL DEVELOPMENT - - - - - -

COMMUNITY RELATIONS - - - - - -

INSURANCE - - - - - -

VEHICLE USAGE - - - - - -

EQUIPMENT MAINTENANCE - - - - - -

SERIAL BONDS - - - - - -

PROGRAM COSTS - - - - - -

OPERATING EXPENSE - - - - - - OPERATING EXPENSE TOTAL ----> - - - - - - CAPITAL OUTLAY 335,400 130,651 220,100 220,100 249,300 249,300 CAPITAL OUTLAY TOTAL ----> 335,400 130,651 220,100 220,100 249,300 249,300 EXPENDITURES TOTAL ----> 335,400 130,651 220,100 220,100 249,300 249,300

TRANSFERS OUT - - - - - -

ALLOCATIONS OUT FOR WORKERS COMP - - - - - -

ALLOCATIONS OUT FOR GEN LIAB INSURANCE - - - - - - TRANSFER OUT TOTAL ----> - - - - - - EXPENDITURES & TRANSFERS TOTAL ----> 335,400 130,651 220,100 220,100 249,300 249,300 REVENUE SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

BUSINESS REGISTRATION - - - - - -

CHARGES FOR CURRENT SERVICES - - - - - -

FINES & FORFEITURES - - - - - -

FROM OTHER AGENCIES - - - - - -

LICENSES & PERMITS - - - - - -

OTHER REVENUE - - - - - -

OTHER TAX - - - - - -

PROPERTY TAX - - - - - -

SALES TAX - - - - - -

TRANSIENT OCCUPANCY TAX - - - - - -

USE OF MONEY & PROPERTY - - - - - -

VEHICLE IN LIEU - - - - - - REVENUE TOTAL ----> - - - - - - GENERAL TRANSFERS IN 100,000 100,000 200,000 200,000 200,000 200,000

ALLOCATIONS IN FROM SEWER - - - - - -

ALLOCATIONS IN FROM NPDES - - - - - -

ALLOCATIONS IN FROM GAS TAX - - - - - -

ALLOCATIONS IN FROM WORK COMP - - - - - -

ALLOCATIONS IN FROM RISK MGT - - - - - - TRANSFER AND ALLOCATIONS IN TOTAL ----> 100,000 100,000 200,000 200,000 200,000 200,000 REVENUE & TRANSFERS TOTAL ----> 100,000 100,000 200,000 200,000 200,000 200,000 TECHNOLOGY FUND NET EXPENSE (REVENUE) ----> 235,400 30,651 20,100 20,100 49,300 49,300 TECHNOLOGY REPLACEMENT FUND (10999000)

BUDGET SUMMARY

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EXPENDITURES SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

SALARIES - - - - - - BENEFITS 958,000 958,000 1,123,600 1,123,600 1,132,500 1,132,500 PERSONNEL TOTAL ----> 958,000 958,000 1,123,600 1,123,600 1,132,500 1,132,500

UTILITIES - - - - - -

OFFICE ADMINISTRATIVE - - - - - -

PROFESSIONAL SERVICES - - - - - -

UNIFORMS & SAFETY EQUIPMENT - - - - - -

PROFESSIONAL DEVELOPMENT - - - - - -

COMMUNITY RELATIONS - - - - - -

INSURANCE - - - - - -

VEHICLE USAGE - - - - - -

EQUIPMENT MAINTENANCE - - - - - -

SERIAL BONDS - - - - - -

PROGRAM COSTS - - - - - -

OPERATING EXPENSE - - - - - - OPERATING EXPENSE TOTAL ----> - - - - - -

CAPITAL OUTLAY - - - - - - CAPITAL OUTLAY TOTAL ----> - - - - - - EXPENDITURES TOTAL ----> 958,000 958,000 1,123,600 1,123,600 1,132,500 1,132,500

TRANSFERS OUT - - - - - -

ALLOCATIONS OUT TO GENERAL FUND - - - - - - TRANSFER OUT TOTAL ----> - - - - - - EXPENDITURES & TRANSFERS TOTAL ----> 958,000 958,000 1,123,600 1,123,600 1,132,500 1,132,500 REVENUE SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

BUSINESS REGISTRATION - - - - - -

CHARGES FOR CURRENT SERVICES - - - - - -

FINES & FORFEITURES - - - - - -

FROM OTHER AGENCIES - - - - - -

LICENSES & PERMITS - - - - - - OTHER REVENUE 784,900 885,100 1,110,500 1,110,500 1,180,500 1,180,500

OTHER TAX - - - - - -

PROPERTY TAX - - - - - -

SALES TAX - - - - - -

TRANSIENT OCCUPANCY TAX - - - - - - USE OF MONEY & PROPERTY 10,500 4,148 4,200 4,200 6,200 6,200

VEHICLE IN LIEU - - - - - - REVENUE TOTAL ----> 795,400 889,248 1,114,700 1,114,700 1,186,700 1,186,700

GENERAL TRANSFERS IN - - - - - -

ALLOCATIONS IN FROM GENERAL FUND - - - - - -

ALLOCATIONS IN FROM SEWER - - - - - -

ALLOCATIONS IN FROM NPDES - - - - - -

ALLOCATIONS IN FROM GAS TAX - - - - - - TRANSFER AND ALLOCATIONS IN TOTAL ----> - - - - - - REVENUE & TRANSFERS TOTAL ----> 795,400 889,248 1,114,700 1,114,700 1,186,700 1,186,700

POST-EMPLOYMENT BENEFITS NET EXPENSE
(REVENUE) ----> 162,600 68,752 8,900 8,900 (54,200) (54,200) POST-EMPLOYMENT BENEFITS FUND (35310000)

BUDGET SUMMARY

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EXPENDITURES SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

SALARIES - - - - - -

BENEFITS - - - - - - PERSONNEL TOTAL ----> - - - - - -

UTILITIES - - - - - -

OFFICE ADMINISTRATIVE - - - - - -

PROFESSIONAL SERVICES - - - - - -

UNIFORMS & SAFETY EQUIPMENT - - - - - -

PROFESSIONAL DEVELOPMENT - - - - - -

COMMUNITY RELATIONS - - - - - -

INSURANCE - - - - - -

VEHICLE USAGE - - - - - -

EQUIPMENT MAINTENANCE - - - - - - SERIAL BONDS 457,800 457,550 469,250 469,250 1,504,900 1,504,900

PROGRAM COSTS - - - - - -

OPERATING EXPENSE - - - - - - OPERATING EXPENSE TOTAL ----> 457,800 457,550 469,250 469,250 1,504,900 1,504,900

CAPITAL OUTLAY - - - - - - CAPITAL OUTLAY TOTAL ----> - - - - - - EXPENDITURES TOTAL ----> 457,800 457,550 469,250 469,250 1,504,900 1,504,900

TRANSFERS OUT - - - - - -

ALLOCATIONS OUT FOR WORKERS COMP - - - - - -

ALLOCATIONS OUT FOR GEN LIAB INSURANCE - - - - - - TRANSFER OUT TOTAL ----> - - - - - - EXPENDITURES & TRANSFERS TOTAL ----> 457,800 457,550 469,250 469,250 1,504,900 1,504,900 REVENUE SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

BUSINESS REGISTRATION - - - - - -

CHARGES FOR CURRENT SERVICES - - - - - -

FINES & FORFEITURES - - - - - -

FROM OTHER AGENCIES - - - - - -

LICENSES & PERMITS - - - - - -

OTHER REVENUE - - - - - -

OTHER TAX - - - - - - PROPERTY TAX 323,400 443,504 412,000 412,000 412,000 412,000

SALES TAX - - - - - -

TRANSIENT OCCUPANCY TAX - - - - - - USE OF MONEY & PROPERTY 16,500 15,550 15,500 15,500 - -

VEHICLE IN LIEU - - - - - - REVENUE TOTAL ----> 339,900 459,054 427,500 427,500 412,000 412,000 TRANSFERS IN - - - - 322,870 283,266

ALLOCATIONS IN FROM SEWER - - - - - -

ALLOCATIONS IN FROM NPDES - - - - - -

ALLOCATIONS IN FROM GAS TAX - - - - - - TRANSFER AND ALLOCATIONS IN TOTAL ----> - - - - 322,870 283,266 REVENUE & TRANSFERS TOTAL ----> 339,900 459,054 427,500 427,500 734,870 695,266 SC LIBRARY DEBT FUND NET EXPENSE (REVENUE) ----> 117,900 (1,504) 41,750 41,750 770,030 809,634 SC LIBRARY BOND SERVICE FUND (93931000)

BUDGET SUMMARY

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EXPENDITURES SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

SALARIES - - - - - -

BENEFITS - - - - - - PERSONNEL TOTAL ----> - - - - - - UTILITIES 172,500 183,211 179,500 179,500 - -

OFFICE ADMINISTRATIVE - - - - - - PROFESSIONAL SERVICES 122,700 159,582 127,600 127,600 - -

UNIFORMS & SAFETY EQUIPMENT - - - - - -

PROFESSIONAL DEVELOPMENT - - - - - -

COMMUNITY RELATIONS - - - - - -

INSURANCE - - - - - -

VEHICLE USAGE - - - - - - EQUIPMENT MAINTENANCE 8,700 8,578 44,100 44,100 - -

SERIAL BONDS - - - - - -

PROGRAM COSTS - - - - - -

OPERATING EXPENSE - - - - - - OPERATING EXPENSE TOTAL ----> 303,900 351,371 351,200 351,200 - -

CAPITAL OUTLAY - - - - - - CAPITAL PROJECTS 1,352,485 60,654 2,221,831 2,221,831 - - CAPITAL OUTLAY TOTAL ----> 1,352,485 60,654 2,221,831 2,221,831 - - EXPENDITURES TOTAL ----> 1,656,385 412,024 2,573,031 2,573,031 - - TRANSFERS OUT - - - - 1,134,534 1,331,981

ALLOCATIONS OUT FOR WORKERS COMP - - - - - -

ALLOCATIONS OUT FOR GEN LIAB INSURANCE - - - - - - TRANSFER OUT TOTAL ----> - - - - 1,134,534 1,331,981 EXPENDITURES & TRANSFERS TOTAL ----> 1,656,385 412,024 2,573,031 2,573,031 1,134,534 1,331,981 REVENUE SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

BUSINESS REGISTRATION - - - - - -

CHARGES FOR CURRENT SERVICES - - - - - -

FINES & FORFEITURES - - - - - -

FROM OTHER AGENCIES - - - - - -

LICENSES & PERMITS - - - - - - OTHER REVENUE 45,800 62,825 47,600 1,221,200 - -

OTHER TAX - - - - - -

PROPERTY TAX - - - - - -

SALES TAX - - - - - -

TRANSIENT OCCUPANCY TAX - - - - - - USE OF MONEY & PROPERTY 237,000 257,893 236,200 236,200 - -

VEHICLE IN LIEU - - - - - - REVENUE TOTAL ----> 282,800 320,718 283,800 1,457,400 - -

GENERAL TRANSFERS IN - - - - - -

ALLOCATIONS IN FROM SEWER - - - - - -

ALLOCATIONS IN FROM NPDES - - - - - -

ALLOCATIONS IN FROM GAS TAX - - - - - - TRANSFER AND ALLOCATIONS IN TOTAL ----> - - - - - - REVENUE & TRANSFERS TOTAL ----> 282,800 320,718 283,800 1,457,400 - - GENERAL FUND NET EXPENSE (REVENUE) ----> 1,373,585 91,306 2,289,231 1,115,631 1,134,534 1,331,981 SC LIBRARY TENANT FUND (95951000)

BUDGET SUMMARY

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ADMINISTRATIVE SERVICES DEPARTMENT

Program Name Financial Services
Program Goals The goal of the Finance Services program is to provide timely and accurate financial services that effectively protect and optimize the use of City resources for the good of the community.

Organization 6 FTEs: Financial Services Manager, 2 Senior Accountants, 1 Accountant, 2 Accounting Technicians

Major Services • Financial Planning/Budgeting
• Accountability and Financial Reporting
• Audit Management
• Disbursements
• Payroll
• Business Registration
• Banking/Cashiering/Revenue Management
• Investment Management
• Financial Services Provider for City/County Association of Governments (C/CAG) and the Peninsula Traffic Congestion Relief Alliance (Commute.org)

FY 2023-24
Accomplishments
• Completed FY2022-23 financial audit with clean audit report for the City • Completed FY2022-23 financial audits for C/CAG and Commute.org with clean audit reports
• Hired a Senior Accountant and two Accounting Technicians, and internally promoted one Accounting Technician to fill the Accountant position • Successfully upgraded the City’s financial system, Tyler Munis, to the latest version and moved to the cloud environment

FY 2024-25 Goals • Explore options for leveraging the invoice approval workflow in the City’s financial system
• Explore options for a capital asset tracking and accounting system • Explore the Cal-Card card program as a means to facilitate improved purchasing activities and efficiency
• Assist in the roll-out and implementation of the new licensing and permitting system • Obtain a clean audit for FY2023-24 for the City

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Financial Services
Objective 1
Financial planning/budgeting, accountability, and financial reporting and management of the audit, disbursements, payroll, cashiering, investments, and business registration.

Two of the key services of the Finance Division is financial planning and budgeting for the City through the production of a budget for the one-year or two-year cycles and the mid-cycle update. The budget provides the departments an opportunity to review their revenue and expenditure projections, capital projects, and performance measures.

Receiving the Government Finance Officers’ Association (GFOA) Distinguished Budget Presentation award demonstrates that the City’s budget documents are of the highest quality, reflecting both the guidelines established by the National Advisory Council on State and Local Budgeting and the GFOA's best practices on budgeting. The City has been awarded this prestigious award for a number of years and strives to continue receiving the award.

Accountability, financial reporting, and audit management are also of the utmost importance to the Financial Services division. It is essential to maintain the benchmarks below as they are part of the division’s on-going internal controls process and the division reviews the transactions before they go into the City’s Annual Comprehensive Financial Report (ACFR). Obtaining the GFOA Certificate of Excellence in Financial Reporting confirms that the City is able to go beyond the minimum requirements of Generally Accepted Accounting Principles (GAAP) to prepare the ACFR with transparency and full disclosure. The benchmarks are also indications of the division’s ability to provide strong customer service to residents, other departments, divisions, businesses, customers and vendors by meeting transactional demands while maintaining accuracy with general ledger entries.

Key Performance Measures FY 2022
Actuals
FY 2023
Actuals
FY 2024
Projected
FY 2025
Proposed
GFOA Distinguished Budget Presentation* Yes N/ A Yes N/A GFOA Certificate of Excellence in Financial Reporting Yes Yes Yes Yes # of journal entries processed 193 207 210 215
AA+ or higher Bond Rating Yes Yes Yes Yes
# of vendor payments processed 5,851 6,454 6,500 6,550
# of invoices/bills sent 927 1,103 1,120 1,120
# of cash receipts processed 5,988 5,692 5,700 5,700
% of outstanding receivables collected within 90 days 93% 93% 94% 95% # of months in compliance with the City’s Investment
Policy 12 12 12 12
# of active business registrants 2,884 3,686 3,300 3,440 % of residents perceived that the City manages its
finances well** N/ A 80% N/ A 80%
*Typically measured biennially. However, Finance applied for the GFOA award for the FY 2020-21 budget and received it in FY 2021-22.
**These metrics are taken from the Citizen Opinion Survey that is conducted biennially. The latest survey was conducted in 2023 and the next survey will be conducted in 2025. As such, there are no metrics provided for 2022 and 2024. The latest community surveys can be found at https://www.cityofsancarlos.org/residents/community-surveys.

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Financial Services
Objective 2
Provide quality financial services to the City/County Association of Governments (C/CAG) and Peninsula Traffic Congestion Relief Alliance (Commute.org) FY 2023-24, and just C/CAG in FY 2024-25.

The Finance Division prides itself on providing excellent customer service to the agencies that we serve. The following benchmarks show that we provide timely and accurate transactional support to C/CAG and Commute.org. We also serve as custodians for their investments and strive to meet the primary objectives of safety of principal and liquidity for the agencies.

The City performed billing and payment collections for Commute.org in FY 2023-24 in addition to the financial services, and has decided to discontinue providing all financial services to Commute.org starting in Fiscal Year 2024-25. This is reflected below in the sharp decrease in the number of transactions in FY 2024-25.

Key Performance Measures FY 2022
Actuals
FY 2023
Actuals
FY 2024
Projected
FY 2025
Proposed
# of journal entries processed 29 34 28 6
# of vendor payments processed 677 638 625 340
# of invoices/bills sent 59 57 184 55
# of cash receipts processed 250 283 255 130
% of outstanding receivables collected within 90 days 100% 100% 100% 100% # of months in compliance with the C/CAG’s
Investment Policy 12 12 12 12

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EXPENDITURES SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
SALARIES 666,950 723,995 787,600 683,500 815,800 815,800 BENEFITS 356,000 280,398 448,100 442,300 469,300 455,400 PERSONNEL TOTAL ----> 1,022,950 1,004,393 1,235,700 1,125,800 1,285,100 1,271,200

UTILITIES - - - - - - OFFICE ADMINISTRATIVE 202,600 194,125 214,700 214,700 225,100 225,100 PROFESSIONAL SERVICES 616,000 497,946 640,600 640,600 659,800 659,800

UNIFORMS & SAFETY EQUIPMENT - - - - - - PROFESSIONAL DEVELOPMENT 9,650 3,382 10,000 10,000 10,300 10,300

COMMUNITY RELATIONS - - - - - -

INSURANCE - - - - - - VEHICLE USAGE 200 148 200 200 200 200

EQUIPMENT MAINTENANCE - - - - - -

SERIAL BONDS - - - - - -

PROGRAM COSTS - - - - - -

OPERATING EXPENSE - - - - - - OPERATING EXPENSE TOTAL ----> 828,450 695,601 865,500 865,500 895,400 895,400 CAPITAL OUTLAY 1,200 - 1,200 1,200 1,200 1,200 CAPITAL OUTLAY TOTAL ----> 1,200 - 1,200 1,200 1,200 1,200 EXPENDITURES TOTAL ----> 1,852,600 1,699,994 2,102,400 1,992,500 2,181,700 2,167,800

TRANSFERS OUT - - - - - - ALLOCATIONS OUT FOR WORKERS COMP 13,200 13,200 14,400 14,400 14,800 14,800 ALLOCATIONS OUT FOR GEN LIAB INSURANCE 4,100 4,100 4,200 4,200 4,300 4,300 TRANSFER OUT TOTAL ----> 17,300 17,300 18,600 18,600 19,100 19,100 EXPENDITURES & TRANSFERS TOTAL ----> 1,869,900 1,717,294 2,121,000 2,011,100 2,200,800 2,186,900 REVENUE SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
BUSINESS REGISTRATION 1,063,400 1,334,055 1,265,900 1,265,900 1,316,600 1,316,600 CHARGES FOR CURRENT SERVICES - 791 - - - - FINES & FORFEITURES 100 295 100 100 100 100

FROM OTHER AGENCIES - - - - - -

LICENSES & PERMITS - - - - - - OTHER REVENUE 297,500 282,015 309,400 309,400 225,900 225,900

OTHER TAX - - - - - -

PROPERTY TAX - - - - - -

SALES TAX - - - - - -

TRANSIENT OCCUPANCY TAX - - - - - - USE OF MONEY & PROPERTY 1,245,100 2,050,913 939,200 939,200 810,500 1,010,500

VEHICLE IN LIEU - - - - - - REVENUE TOTAL ----> 2,606,100 3,668,069 2,514,600 2,514,600 2,353,100 2,553,100

GENERAL TRANSFERS IN - - - - - - ALLOCATIONS IN FROM SEWER 400,800 400,800 473,300 473,300 487,500 487,500 ALLOCATIONS IN FROM NPDES 7,100 7,100 7,400 7,400 7,600 7,600 ALLOCATIONS IN FROM GAS TAX 3,300 3,300 4,600 4,600 4,700 4,700 ALLOCATIONS IN FROM WORK COMP 16,800 16,800 17,500 17,500 18,000 18,000 ALLOCATIONS IN FROM RISK MGT 24,500 24,500 25,500 25,500 26,300 26,300 TRANSFER AND ALLOCATIONS IN TOTAL ----> 452,500 452,500 528,300 528,300 544,100 544,100 REVENUE & TRANSFERS TOTAL ----> 3,058,600 4,120,569 3,042,900 3,042,900 2,897,200 3,097,200 GENERAL FUND NET EXPENSE (REVENUE) ----> (1,188,700) (2,403,275) (921,900) (1,031,800) (696,400) (910,300)

BUDGET SUMMARY
FINANCIAL SERVICES (01211000)

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ADMINISTRATIVE SERVICES DEPARTMENT
Program Name Human Resources
Program Goals The goal of the Human Resources program is to provide a quality workforce for the City following best practices and policies consistent with mandatory Federal, State, and local regulations.

Organization 2 FTEs: Human Resources Manager, Human Resources Analyst Major Services •Labor Relations
•Recruitment
•Training
•Benefit Administration
•Employee Relations
FY 2023-24
Accomplishments
• Successfully negotiated and implemented three-year successor contracts for American Federation of
State, County and Municipal Employees, Local 829
(AFSCME),
Teamsters, Local 856, The Confidential Employee Group, and The Managemen
t Employee Group
•
Successfully recruited 32 new hires (15 full-time and 17 part-time employees) and facilitate
d 3 promotions that included the Accountant, Principal Planner, and Senior Maintenance Worker
•
Completed a Request for Proposal process for professional recruitment services to expedite recruitments of Senior level positions
•
Facilitated the sunset of the City’s mandated COVID-19 testing programs following State and County health
guidance
•
Launched new ADP self-service portal services for employees to make changes to their tax wit
hholds and direct deposit
FY 2024-25 Goals • Continue to implement outcomes from negotiated three-year successor contracts for each employee grou
p (July 2023 to June 2026)
•
Continue to assess, analyze, and implement new and innovative recruitment practices
to attract a diverse and high qualified work force
•
Explore additional ADP self-service portal services employees could use during open enrollment or to complete their benefit enr
ollment for life events such as
adding and r
emoving dependents from benefits as needed
•
Fill current vacancies and support employee retention

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Human Resources
Objective
Labor relations, recruitment, training, benefit administration, and employee relations.

The effective planning of labor helps keep resources and overhead to a minimum while eliminating waste. Working with individual hiring managers, Human Resources tries to hire the right person for the job the first time to reduce cost and avoid new expenses incurred through the recruitment, rehiring, and retraining process. We measure the number of recruitments we process and the amount of applications we receive to confirm that our recruitments are targeting the right candidate pool.

Training and development are key components of hiring and retaining good employees. Human Resources offers a variety of different training opportunities for our employees. When employees are well equipped and continue learning, their levels of productivity and morale are increased.

Key Performance Measures FY 2022
Actuals
FY 2023
Actuals
FY 2024
Projected
FY 2025
Proposed
# of employees served 139 180 187 190
Full-time employees 83 104 109 110
Part-time employees 56 76 78 80
# of recruitments processed 39 32 25 20
# of applications processed 854 758 700 560
# of new hires 61 45 48 40
Full-time employees 18 23 20 20
Part-time employees 43 22 28 20
# of trainings offered 97 46 35 50
employees supported per HR FTE 69.5 90 93.5 95

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EXPENDITURES SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
SALARIES 299,950 299,347 314,950 318,050 324,350 324,350 BENEFITS 190,700 150,698 202,000 199,700 211,100 205,500 PERSONNEL TOTAL ----> 490,650 450,045 516,950 517,750 535,450 529,850

UTILITIES - - - - - - OFFICE ADMINISTRATIVE 16,300 3,990 16,900 16,900 17,400 17,400 PROFESSIONAL SERVICES 157,400 147,562 163,700 163,700 168,600 168,600

UNIFORMS & SAFETY EQUIPMENT - - - - - - PROFESSIONAL DEVELOPMENT 21,600 11,752 22,400 22,400 23,000 23,000 COMMUNITY RELATIONS 11,000 8,438 11,400 11,400 11,700 11,700

INSURANCE - - - - - - VEHICLE USAGE 100 - 100 100 100 100 EQUIPMENT MAINTENANCE 4,300 - 4,500 4,500 4,600 4,600

SERIAL BONDS - - - - - -

PROGRAM COSTS - - - - - -

OPERATING EXPENSE - - - - - - OPERATING EXPENSE TOTAL ----> 210,700 171,742 219,000 219,000 225,400 225,400 CAPITAL OUTLAY 500 - 500 500 500 500 CAPITAL OUTLAY TOTAL ----> 500 - 500 500 500 500 EXPENDITURES TOTAL ----> 701,850 621,787 736,450 737,250 761,350 755,750

TRANSFERS OUT - - - - - - ALLOCATIONS OUT FOR WORKERS COMP 4,400 4,400 4,800 4,800 4,900 4,900 ALLOCATIONS OUT FOR GEN LIAB INSURANCE 1,400 1,400 1,400 1,400 1,400 1,400 TRANSFER OUT TOTAL ----> 5,800 5,800 6,200 6,200 6,300 6,300 EXPENDITURES & TRANSFERS TOTAL ----> 707,650 627,587 742,650 743,450 767,650 762,050 REVENUE SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

BUSINESS REGISTRATION - - - - - -

CHARGES FOR CURRENT SERVICES - - - - - -

FINES & FORFEITURES - - - - - -

FROM OTHER AGENCIES - - - - - -

LICENSES & PERMITS - - - - - - OTHER REVENUE 100 96 100 100 100 -

OTHER TAX - - - - - -

PROPERTY TAX - - - - - -

SALES TAX - - - - - -

TRANSIENT OCCUPANCY TAX - - - - - -

USE OF MONEY & PROPERTY - - - - - -

VEHICLE IN LIEU - - - - - - REVENUE TOTAL ----> 100 96 100 100 100 -

GENERAL TRANSFERS IN - - - - - - ALLOCATIONS IN FROM SEWER 150,000 150,000 177,200 177,200 182,500 182,500

ALLOCATIONS IN FROM NPDES - - - - - -

ALLOCATIONS IN FROM GAS TAX - - - - - -

ALLOCATIONS IN FROM WORK COMP - - - - - -

ALLOCATIONS IN FROM RISK MGT - - - - - - TRANSFER AND ALLOCATIONS IN TOTAL ----> 150,000 150,000 177,200 177,200 182,500 182,500 REVENUE & TRANSFERS TOTAL ----> 150,100 150,096 177,300 177,300 182,600 182,500 GENERAL FUND NET EXPENSE (REVENUE) ----> 557,550 477,491 565,350 566,150 585,050 579,550 HUMAN RESOURCES (01212000)

BUDGET SUMMARY

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ADMINISTRATIVE SERVICES DEPARTMENT

Program Name Information Technology
Program Goals The goal of the Information Technology (IT) program is to provide quality, accessible technology infrastructure and automated systems support to all users for receipt of timely information and to conduct City business efficiently without interruption. The goal of communications is to provide highly reliable telephone and mobile device services for City employees and highly reliable City television channel services for viewers.

Organization 4 FTEs: IT Manager, Senior Systems Analyst, and 2 Systems Analysts

Major Services • IT support services for all City departments • Network infrastructure and cybersecurity management
• Phone system support
• Software integration
• Mobile device support
• Hardware support
• Technology replacement
• Data management
• Stream TV channel
• Support Council and Commission meetings
• Online services and resources

FY 2023-24
Accomplishments
• Replaced the phone system
• Migrated Munis to the cloud
• Completed the firewall upgrade
• Installed security camera network at five sites

FY 2024-25 Goals • Migrate permitting application to the cloud • Complete OnBase migration to the cloud
• Continue to ensure network security

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Information
Technology
Objective
Project planning, network infrastructure, end user and desktop support, application integration and support, server support, data management, security, TV channel, City Council and Planning Commission meeting broadcasts, mobile devices, telephony services, technology replacement, and website integration and support.

The Information Technology (IT) Division has identified uptime, response time, upgrades, and implementation as key measures because IT needs to maintain an infrastructure that is always available so staff can serve the public daily. We monitor supported devices so we can create accurate technology replacement plans to replace outdated equipment and implement new technologies.

Identifying intrusions is critical in protecting data and uptime of IT infrastructure. We monitor intrusions and uptime to ensure we have the proper tools in place to keep our servers secure.

Key Performance Measures FY 2022
Actuals
FY 2023
Actuals
FY 2024
Projected
FY 2025
Proposed
# of mobile devices supported 125 108 130 130
# of computers supported 142 177 145 150
# of telephone users supported 205 222 215 215
# of servers supported 49 51 47 47
# of upgrades implemented 12 13 15 15
# of support requests received 1,778 2,130 1,600 1,600
Median first reply time to tickets (in hours) 30 22 8 8 Median time to resolve tickets (in hours) 60 53 32 32
% of users who rate helpfulness of desktop services
as good
92% 100% 98% 98%
Uptime of servers and infrastructure 99.8% 99.9% 99.999% 99.999% % of intrusions detected 0 0 0 0
Uptime of critical applications 99.999% 99.999% 99.999% 99.999%

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EXPENDITURES SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
SALARIES 568,800 561,267 617,000 556,300 636,900 636,900 BENEFITS 303,900 244,249 323,200 319,000 338,500 327,800 PERSONNEL TOTAL ----> 872,700 805,517 940,200 875,300 975,400 964,700 UTILITIES 105,400 114,765 109,600 109,600 112,900 112,900 OFFICE ADMINISTRATIVE 5,500 5,973 5,700 5,700 5,900 5,900 PROFESSIONAL SERVICES 224,250 178,706 233,200 233,200 240,200 240,200

UNIFORMS & SAFETY EQUIPMENT - - - - - - PROFESSIONAL DEVELOPMENT 33,600 2,065 35,000 35,000 36,000 36,000

COMMUNITY RELATIONS - - - - - -

INSURANCE - - - - - - VEHICLE USAGE 250 - 300 300 300 300 EQUIPMENT MAINTENANCE 397,900 414,208 381,300 381,300 392,700 392,700

SERIAL BONDS - - - - - -

PROGRAM COSTS - - - - - -

OPERATING EXPENSE - - - - - - OPERATING EXPENSE TOTAL ----> 766,900 715,716 765,100 765,100 788,000 788,000 CAPITAL OUTLAY 12,000 17,714 12,500 12,500 12,900 12,900 CAPITAL OUTLAY TOTAL ----> 12,000 17,714 12,500 12,500 12,900 12,900 EXPENDITURES TOTAL ----> 1,651,600 1,538,947 1,717,800 1,652,900 1,776,300 1,765,600

TRANSFERS OUT - - - - - - ALLOCATIONS OUT FOR WORKERS COMP 9,000 9,000 9,600 9,600 9,900 9,900 ALLOCATIONS OUT FOR GEN LIAB INSURANCE 3,200 3,200 3,100 3,100 3,200 3,200 TRANSFER OUT TOTAL ----> 12,200 12,200 12,700 12,700 13,100 13,100 EXPENDITURES & TRANSFERS TOTAL ----> 1,663,800 1,551,147 1,730,500 1,665,600 1,789,400 1,778,700 REVENUE SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

BUSINESS REGISTRATION - - - - - -

CHARGES FOR CURRENT SERVICES - - - - - -

FINES & FORFEITURES - - - - - -

FROM OTHER AGENCIES - - - - - -

LICENSES & PERMITS - - - - - -

OTHER REVENUE - - - - - -

OTHER TAX - - - - - -

PROPERTY TAX - - - - - -

SALES TAX - - - - - -

TRANSIENT OCCUPANCY TAX - - - - - -

USE OF MONEY & PROPERTY - - - - - -

VEHICLE IN LIEU - - - - - - REVENUE TOTAL ----> - - - - - -

GENERAL TRANSFERS IN - - - - - - ALLOCATIONS IN FROM SEWER 354,600 354,600 418,800 418,800 431,400 431,400 ALLOCATIONS IN FROM NPDES 6,000 6,000 6,200 6,200 6,400 6,400 ALLOCATIONS IN FROM GAS TAX 5,300 5,300 7,300 7,300 7,500 7,500 ALLOCATIONS IN FROM WORK COMP 11,200 11,200 11,600 11,600 11,900 11,900 ALLOCATIONS IN FROM RISK MGT 10,800 10,800 11,200 11,200 11,500 11,500 TRANSFER AND ALLOCATIONS IN TOTAL ----> 387,900 387,900 455,100 455,100 468,700 468,700 REVENUE & TRANSFERS TOTAL ----> 387,900 387,900 455,100 455,100 468,700 468,700 GENERAL FUND NET EXPENSE (REVENUE) ----> 1,275,900 1,163,247 1,275,400 1,210,500 1,320,700 1,310,000 INFORMATION TECHNOLOGY (01213000)

BUDGET SUMMARY

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Sr. Admin Clerk
(1)
Associate Planner
(1)
Planning Manager –
Advance Planning
(1)
Assistant Community
Development Director
(1)
Community Development Department
Organization Chart
Community
Development Director
(1)
Senior Planner
(1)
Economic
Development
Coordinator
(1)
Assistant Planner
(1)
Building Official
(1)
Principal Planner –
Current Planning
(1)
Associate Planner
(1)
Administrative
Assistant
(1)
Senior Admin Clerk
(1)
Contract Development
Services Technicians
Management Analyst
(1)
Senior Planner
(1)
Assistant Building
Official
(1)
Senior Management
Analyst
(1)
Economic Development
& Housing Manager
(1)
Building Inspector II
(2)
Building Inspector II
(1)
Building Inspector II
(1)
Permit Technician
(1)
Contract Code
Enforcement Officer
Contract Planning,
Economic Development
& Administrative
Support
Underfilled

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COMMUNITY DEVELOPMENT DEPARTMENT
Mission
The Department of Community Development manages future development in the city to ensure a high quality of life, safety, and economic viability for the entire community. Through the coordination of current and long- range planning, economic development, housing programs, plan review processes, permit issuance, inspection services, and administration of the appropriate City ordinances, the Department preserves neighborhood character and enhances the community’s quality of life within the context of the City's General Plan. Services are provided through five programs: Development and Permitting Services; Key Development Project Facilitation; Code Enforcement and Advance Planning; Economic Development; and Housing Compliance and Assistance.

Organization
The department is comprised of Current Planning, Advance Planning, Building, Economic Development and Housing

Org Code
01181000, 01191000, 01191001, 0164000, 01640033, 29291000, 31313000

Dept #
1810, 1910, 1911, 2910, 3130, 6400

Description
Under the direction of the Community Development Director, the Community Development Department consists of 23 full-time regular employees, 4.2 FTEs equivalent of planning contractors, and 1 FTE Code Enforcement contractor in four divisions.

Program Management
Leadership and Management (2.8 FTEs) Community Development Director Development and Permitting, Key Development Project
Facilitation, Code Enforcement, Advance Planning, and
Code Enforcement (22.75 FTEs/contractors)
Community Development Director
Assistant Community Development Director
Planning Manager
Principal Planner
Building Official
Economic Development (1.325 FTE) Assistant Community Development Director Economic Development & Housing Manager
Housing Compliance and Assistance (1.325 FTE) Assistant Community Development Director Economic Development & Housing Manager

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EXPENDITURES SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
SALARIES 3,118,000 2,393,967 3,352,900 3,049,750 3,459,600 3,459,600 BENEFITS 1,734,100 1,256,347 1,819,400 1,792,900 1,908,800 1,853,000 PERSONNEL TOTAL ----> 4,852,100 3,650,314 5,172,300 4,842,650 5,368,400 5,312,600

UTILITIES - - - - - - OFFICE ADMINISTRATIVE 136,700 127,604 150,900 150,900 155,500 155,500 PROFESSIONAL SERVICES 3,265,100 3,458,390 3,279,100 3,279,100 3,401,800 3,401,800

UNIFORMS & SAFETY EQUIPMENT - - - - - - PROFESSIONAL DEVELOPMENT 71,300 60,600 88,700 88,700 91,300 91,300 COMMUNITY RELATIONS 10,300 3,347 10,700 10,700 11,000 11,000

INSURANCE - - - - - - VEHICLE USAGE 800 - 800 800 800 800 EQUIPMENT MAINTENANCE 3,800 3,310 4,000 4,000 4,100 4,100

SERIAL BONDS - - - - - -

PROGRAM COSTS - - - - - -

OPERATING EXPENSE - - - - - - OPERATING EXPENSE TOTAL ----> 3,488,000 3,653,251 3,534,200 3,534,200 3,664,500 3,664,500 CAPITAL OUTLAY 2,300 - 2,400 2,400 2,500 2,500

CAPITAL PROJECTS - - - - - - CAPITAL OUTLAY TOTAL ----> 2,300 - 2,400 2,400 2,500 2,500 EXPENDITURES TOTAL ----> 8,342,400 7,303,565 8,708,900 8,379,250 9,035,400 8,979,600

TRANSFERS OUT - - - - - -

ALLOCATIONS OUT TO GENERAL FUND - - - - - - ALLOCATIONS OUT FOR WORKERS COMP 35,600 35,600 55,200 55,200 56,900 56,900 ALLOCATIONS OUT FOR GEN LIAB INSURANCE 39,600 39,600 47,200 47,200 48,700 48,700 TRANSFER OUT TOTAL ----> 75,200 75,200 102,400 102,400 105,600 105,600 EXPENDITURES & TRANSFERS TOTAL ----> 8,417,600 7,378,765 8,811,300 8,481,650 9,141,000 9,085,200 REVENUE SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

BUSINESS REGISTRATION - - - - - - CHARGES FOR CURRENT SERVICES 2,330,200 5,656,210 2,346,300 2,946,300 2,107,700 2,107,700 FINES & FORFEITURES 2,000 5,500 2,100 2,100 2,200 2,200

FROM OTHER AGENCIES - - - - - - LICENSES & PERMITS 2,122,700 2,918,938 2,207,600 2,732,600 2,273,800 2,273,800 OTHER REVENUE 24,300 35,460 25,200 25,200 25,900 25,900

OTHER TAX - - - - - -

PROPERTY TAX - - - - - -

SALES TAX - - - - - -

TRANSIENT OCCUPANCY TAX - - - - - -

USE OF MONEY & PROPERTY - - - - - -

VEHICLE IN LIEU - - - - - - REVENUE TOTAL ----> 4,479,200 8,616,108 4,581,200 5,706,200 4,409,600 4,409,600

GENERAL TRANSFERS IN - - - - - -

ALLOCATIONS IN FROM SEWER - - - - - -

ALLOCATIONS IN FROM NPDES - - - - - -

ALLOCATIONS IN FROM GAS TAX - - - - - -

ALLOCATIONS IN FROM WORK COMP - - - - - -

ALLOCATIONS IN FROM RISK MGT - - - - - - ALLOCATIONS IN FROM LMI TO GF 100,100 100,100 104,100 104,100 107,200 107,200 ALLOCATIONS IN FROM HOUSING 305,100 305,100 317,300 317,300 326,900 326,900 TRANSFER AND ALLOCATIONS IN TOTAL ----> 405,200 405,200 421,400 421,400 434,100 434,100 REVENUE & TRANSFERS TOTAL ----> 4,884,400 9,021,308 5,002,600 6,127,600 4,843,700 4,843,700 GENERAL FUND NET EXPENSE (REVENUE) ----> 3,533,200 (1,642,542) 3,808,700 2,354,050 4,297,300 4,241,500

COMMUNITY DEVELOPMENT DEPARTMENT
BUDGET SUMMARY (General Fund only)

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COMMUNITY DEVELOPMENT DEPARTMENT

Program Name Leadership & Management
Program Goals The goal of the leadership and management team is to provide leadership, oversight, longevity planning, and support to develop and deliver innovative, high quality programs and services that meet the needs and interests of San Carlos residents and to provide professional recommendations and administrative support services to the City Council, the Planning and Transportation Commission (PTC), Economic Development Advisory Commission (EDAC), Zoning Administrator, Successor Agency, Citywide Safety Committee, Risk Management Committee, and other appointed advisory committees or subcommittees. Another component of this program is to comply with State Law AB 1X 26 regarding the dissolution of the former Redevelopment Agency and liquidation of assets in a manner that maximizes value for the local taxing entity.

Organization 2.8 FTEs: Community Development Director, Assistant Community Development Director, Senior Management Analyst, Planning Manager, Principal Planner, Economic Development & Housing Manager, Economic Development Coordinator, Building Official, Administrative Assistant

Major Services • Manage development in the city
• Enhance and protect the quality of life
• Secure and enhance economic vitality and housing stock • Provide staff to numerous committees and the Planning and Transportation Commission
• Manage Divisions
– Current Planning
– Building & Code Enforcement
– Economic Development & Housing
– Advance Planning Division

FY 2023-24
Accomplishments
 Adopted Objective Design Standards for single-family projects, SB-9 units, and Accessory Dwelling Units (ADUs)
 Released RFP, Conducted Interviews to Retain Professional Consulting Services to Update the City’s Transportation Demand Management (TDM) Ordinance and Parking Regulations (Onsite and Offsite)

FY 2024-25 Goals  Adopt Objective Design Standards for Multi-family projects  Complete a Zoning Code Cleanup Update
 Complete rezoning for commercial childcare centers
 Hire 2 new Senior Planners
 Receive Housing Element Certification fr om the California Department of Housing and Community Development (HCD)
 Adopt the General Plan Capacity Revision (early 2025)  Adopt the Northeast Area Specific Plan (spring 2025)
 Adopt the Downtown Specific Plan and Streetscape Master Plan (spring 2025)

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Leadership &
Management
Objective
Manage internal administration, master plans, GIS, maps, emergency response, intergovernmental relations, grant applications, staff training, development and supervision, Municipal Code updates, regulatory compliance, City Council Strategic Plan initiatives, consultant contract administration, budgeting, file management, purchasing, and Flood Plain administration. Prepare reports and recommendations and provide presentations to the City Council, Planning and Transportation Commission Zoning Administrator, Successor Agency, Economic Development Advisory Commission, and other advisory or subcommittees. Prepare agendas and minutes and facilitate meetings. Evaluate and conduct orderly disposition of properties and assets in a manner to maximize value.

The Key Performance Measures below are selected because each of them requires direct oversight, involvement, and attendance by senior management staff. These measures show the broad span of meetings and tasks requiring in-depth preparation and hands-on expertise on a wide range of complex topics throughout the budget cycle.

Key Performance Measures FY 2022
Actuals
FY 2023
Actuals
FY 2024
Projected
FY 2025
Proposed
# of regional planning initiatives staffed 4 4 4 4
# of intergovernmental meetings attended 15 15 15 15
# of City Council, Commission, and Subcommittee
meetings staffed:

City Council 32 19 20 20
Planning and Transportation Commission 18 18 24 24
Residential Design Review Committee (RDRC) 19 18 9 0
Zoning Administrator 2 3 3 3
Economic Development Advisory Commission 6 5 6 6
Transportation and Circulation Commission 2 0 0 0
City Council Subcommittees 20 11 20 20
# of meetings attended to address the community
regarding projects, City policy, and to provide
education/information
3 8
6 6

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EXPENDITURES SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
SALARIES 651,850 554,966 704,250 708,250 726,950 726,950 BENEFITS 339,700 302,613 360,800 355,200 378,200 366,100 PERSONNEL TOTAL ----> 991,550 857,579 1,065,050 1,063,450 1,105,150 1,093,050

UTILITIES - - - - - - OFFICE ADMINISTRATIVE 97,900 83,334 101,800 101,800 104,800 104,800 PROFESSIONAL SERVICES 35,100 22,986 36,500 36,500 37,600 37,600

UNIFORMS & SAFETY EQUIPMENT - - - - - - PROFESSIONAL DEVELOPMENT 13,800 11,686 14,400 14,400 14,800 14,800

COMMUNITY RELATIONS - - - - - -

INSURANCE - - - - - - VEHICLE USAGE 200 - 200 200 200 200

EQUIPMENT MAINTENANCE - - - - - -

SERIAL BONDS - - - - - -

PROGRAM COSTS - - - - - -

OPERATING EXPENSE - - - - - - OPERATING EXPENSE TOTAL ----> 147,000 118,006 152,900 152,900 157,400 157,400

CAPITAL OUTLAY - - - - - - CAPITAL OUTLAY TOTAL ----> - - - - - - EXPENDITURES TOTAL ----> 1,138,550 975,585 1,217,950 1,216,350 1,262,550 1,250,450

TRANSFERS OUT - - - - - - ALLOCATIONS OUT FOR WORKERS COMP 6,700 6,700 9,600 9,600 9,900 9,900 ALLOCATIONS OUT FOR GEN LIAB INSURANCE 29,900 29,900 33,200 33,200 34,200 34,200 TRANSFER OUT TOTAL ----> 36,600 36,600 42,800 42,800 44,100 44,100 EXPENDITURES & TRANSFERS TOTAL ----> 1,175,150 1,012,185 1,260,750 1,259,150 1,306,650 1,294,550 REVENUE SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

BUSINESS REGISTRATION - - - - - -

CHARGES FOR CURRENT SERVICES - - - - - -

FINES & FORFEITURES - - - - - -

FROM OTHER AGENCIES - - - - - -

LICENSES & PERMITS - - - - - -

OTHER REVENUE - - - - - -

OTHER TAX - - - - - -

PROPERTY TAX - - - - - -

SALES TAX - - - - - -

TRANSIENT OCCUPANCY TAX - - - - - -

USE OF MONEY & PROPERTY - - - - - -

VEHICLE IN LIEU - - - - - - REVENUE TOTAL ----> - - - - - -

GENERAL TRANSFERS IN - - - - - -

ALLOCATIONS IN FROM SEWER - - - - - -

ALLOCATIONS IN FROM NPDES - - - - - -

ALLOCATIONS IN FROM GAS TAX - - - - - -

ALLOCATIONS IN FROM WORK COMP - - - - - -

ALLOCATIONS IN FROM RISK MGT - - - - - - TRANSFER AND ALLOCATIONS IN TOTAL ----> - - - - - - REVENUE & TRANSFERS TOTAL ----> - - - - - - GENERAL FUND NET EXPENSE (REVENUE) ----> 1,175,150 1,012,185 1,260,750 1,259,150 1,306,650 1,294,550 COMMUNITY DEVELOPMENT LEADERSHIP AND MANAGEMENT (01640000)

BUDGET SUMMARY

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COMMUNITY DEVELOPMENT DEPARTMENT

Program Name Development and Permitting Services, Key Development Project Facilitation, Code Enforcement and Advance Planning
Program Goals The goal of the Development and Permitting Services, Key Development Project Facilitation, Code Enforcement, and Advance Planning program is to assist customers with the permitting process and procedures, and review applications for compliance with local regulations and policies, federal and state laws and codes to ensure a well-planned and safe community for the residents and businesses of San Carlos. In addition, this program ensures long range plans and policies reflect the goals and vision of the City and satisfy and comply with state law. This includes updates to the General Plan and Zoning Ordinance. Key Development Project Facilitation is also included within the program to ensure high profile projects are of quality design, meet City objectives, are appropriate, are feasible, and are of fiscal and economic benefit for the community.

Organization 22.75 FTEs: Community Development Director, Assistant Community Development Director, Planning Manager, Principal Planner, Senior Planner - Current, Senior Planner – Advance, Associate Planners, Assistant Planner, Economic Development & Housing Manager, Economic Development Coordinator, Administrative Assistant, Senior Administrative Clerks, Building Official, Assistant Building Official, Building Inspectors, Permit Technician, Management Analyst, and planning contractors, including a San Mateo County Code Enforcement Officer

Major Services • Building
– Pre-project technical assistance
– Issue permits and collect fees
– Conduct project inspections
– Coordinate all agency final approvals
– Apartment inspection program
– Flood plain management
• Code Enforcement
– Respond to complaints/resolve problems
– Enforce zoning and municipal codes
– Issue stop-work notices/construction without permits
• Planning
– Development project review
– Zoning/Land use regulation
– General Plan implementation
– Environmental compliance
– General Plan/Zoning Amendments
Specific Plan development and implementation
– Housing Element development and implementation

FY 2023-24
Accomplishments
• Continued with timely processing and review of all Building permits • Adopted Objective Design Standards for Single-Family projects

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Packet Pg. 693

FY 2024-25 Goals • Continue to facilitate timely pre-application project review • Provide responsive building and fire review of projects • Provide quick response and resolution of Code Enforcement complaints • Provide responsive and thorough inspections
• Complete Objective Design Standards for multi-family units • Adopt the Downtown Specific Plan and Streetscape Master Plan • Create outreach and engagement opportunities that actively involve Northeast Area stakeholders and the San Carlos community in the visioning and development of the Northeast Area Specific Plan
• Initiate the environmental review of the preferred scenario in the Northeast Area Specific Plan
• Create goal, policies, and standards to be incorporated in the Northeast Area Specific Plan and adopt the Plan
• Complete the General Plan Capacity Revision Update and re-adopt the General Plan and Certify the EIR
• Implement 2023-2031Housing Element
• Initiate an Update to the General Plan Open Space Element (due Jan 1, 2026) • Initiate Development of a Streetscape Master Plan for the East Side Innovation District, including Industrial Road
• Initiate Updates to San Carlos TDM Ordinance and Parking Regulations (Onsite and Offsite)
• Work with Association of Bay Area Governments (ABAG) and Symbium to create a more streamlined review process for residential projects • Structure a partnership among the City, property owners, businesses, and employers and leverage resources to create effective trip reduction strategies through the creation of a Transportation Management Agency (TMA)

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June 10, 2024

Packet Pg. 694

Building and Planning
Divisions
Development and
Permitting Services
Objective 1
Provide customer service by responding to a wide range of inquiries generated by email, telephone, meeting requests, and at the service counter. Review development applications and construction drawings and issue permits. Coordinate and oversee internal and external plan checks. Prepare reports, presentations, and provide recommendations for decision makers.

These Key Performance Measures reflect the range of projects Planning and Building division staff process. Each application below represents staff time and project management from time of application to completion of the planning review phase to building permit issuance and site inspections. The types of applications provide insight into the level of development activity in the community. For example, high volume of business registrations and signs are positive indicators of business activity. Conversely, low volume of Appeals and Variances indicates that the process and regulations are effective in implementing the community’s standards. The volume of applications is also an indication of workload volume and directly correlates to staff resource needs.

Key Performance Measures FY 2022
Actuals
FY 2023
Actuals
FY 2024
Projected
FY 2025
Proposed
# of development-related inquires received and
addressed (email, phone, public counter, face-to-face
meetings)
2,000 2,000 2,000 2,000
# of planning applications reviewed 476 520 441 445
Appeals 6 2 2 2
Design Review – Single-Family 90 101 82 85
Design Review - Other 20 19 10 10
Zoning Amendment/Annexation 7 4 5 5
Minor Use Permits 1 4 1 2
Conditional Use Permits - Planning Commission 6 6 3 4 Grading and Dirt Haul 3 3 2 3
Variances 0 3 0 1
Subdivisions 3 4 3 3
Special Events 5 3 5 5
Pre-applications 6 1 4 4
Zoning Affidavits 12 4 6 6
Tree Removal Permits 90 119 98 95
Business Registrations 165 203 170 170
Signs 62 44 50 50
# of building permits issued 1,722 1,750 1,750 1,750
# inspections conducted 6,524 6,500 6,500 6,500
# site visits per inspector per day 12 - 15 12 - 15 12 - 15 12 - 15 % of building inspections performed next day when
requested 99% 99% 99% 99%
% of building plans reviewed in house 50% 50% 50% 50%
% of building of building plans reviewed by outside
plan check consultant 50% 50% 50% 50%

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Packet Pg. 695

Building Division
Code Enforcement
Objective 2
Receive, monitor, and respond to Code Enforcement cases. Provide coordinated and improved Code Enforcement through shared services with San Mateo County Code Enforcement to efficiently resolve Municipal Code violations in San Carlos.

The Key Performance Measures for the City’s Code Enforcement program reflect the range and volume of cases handled by the Code Enforcement officer.

Key Performance Measures FY 2022
Actuals
FY 2023
Actuals
FY 2024
Projected
FY 2025
Proposed
# of enforcement hours provided 1,580 1,580 1,580 1,580 # of cases resolved 168 170 175 180
# of cases opened 186 170 175 180
# of appeals processed 0 0 0 0
# of cases requiring abatement 1 1 2 2
# of days to respond to phone calls and emails 1 - 2 1 - 2 1 - 2 1 - 2 # of days to respond to notice of violation and citation inquiries 2 - 3 1 - 2 1 - 2 1 – 2
# of days available to offer meetings with officer (4/10) 4 4 4 4

Building Division
Code Enforcement
Objective 3
The goal of the Residential Inspection program is to ensure minimum life-safety standards are maintained in the City's rental housing stock. The program addresses deferred maintenance and Building Code violations of common areas and interior areas of rental units throughout the city.

Key Performance Measures for the City’s Residential Inspection program reflect the Building Division’s site inspection and follow-up volume and inspection pass rates to address minimum life-safety standards for our rental housing stock and occupants.

Since the program’s inception, apartment fires remain at zero, which is a testament to the fire-prevention items addressed with our annual inspections and educational efforts. This program is currently active after being placed on hold due to COVID.

Key Performance Measures FY 2022
Actuals
FY 2023
Actuals
FY 2024
Projected
FY 2025
Proposed
# inspections performed per year 0 120 120 120
% of inspections that pass first inspection 50% 50% 50% 50% % of inspections that require second inspection 30% 30% 30% 30% % of inspections that require a third inspection 20% 20% 20% 20% # of apartment-related fires per year 0 0 0 0

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Packet Pg. 696

Planning Division
Key Development
Project Facilitation
Objective 4
Assist and facilitate key development projects in the city, including meeting with developers and providing direction. Provide project management services to facilitate the review and processing of large scale and/or complex development proposals through the City’s regulatory process; prepare reports and presentations; facilitate community informational meetings and community outreach; negotiate agreements and conditions of project approval; provide leadership; and ensure full involvement from department/divisions.

Key development projects include the most complex and significant projects from a citywide perspective. The Key Performance Measures illustrate critical steps in development review and project management, including public hearings and community meetings. Each step requires the highest level of project management expertise, extensive technical analysis, and community outreach.

Key Performance Measures FY 2022
Actuals
FY 2023
Actuals
FY 2024
Projected
FY 2025
Proposed
# of projects facilitated 11 12 7 7
# of public hearings 3 14 6 6
# of key projects and initiatives completed 2 7 4 4
# of neighborhood/community meetings staffed 1 0 0 0
Average # hours per project manager spent on key
development projects 110 90 60 60

Planning Division
Long Range Planning
Objective 5
Review, assess, and provide policy updates to ensure current policies are effective and respond to community and Council priorities and comply with state law. Prepare updates to the General Plan and Zoning Ordinance as necessary. Coordinate and respond to long range planning initiatives as set forth in the City Council Strategic Plan and General Plan. Conduct studies, perform research, and investigate best practices. Attend meetings of regional or local agencies including City and County Association of Governments, Association of Bay Area Governments, Grand Boulevard Initiative, Metropolitan Transportation Commission, Airport Land Use Committee, Four Corners Working Group, Bay Area Air Quality Management District, Bay Area Planning Directors Association, 21 Elements, and others to ensure regional planning efforts are coordinated. Monitor state and regional legislation and provide recommendations to the City Council for consideration.

The Key Performance Measures below reflect the number of General Plan actions and updates to long range policies and ordinances. The Planning Division works to implement the General Plan in the course of business. This often requires special studies, such as the recent Bicycle and Pedestrian Master Plan (in collaboration with Public Works). Upcoming budget years will see updates to the Municipal Code and Zoning Ordinance to comply with changes to state law and for general code clean up.

Key Performance Measures FY 2022
Actuals
FY 2023
Actuals
FY 2024
Projected
FY 2025
Proposed
# of General Plan actions implemented 6 5 3 4
# of updates to long range policies and ordinances 2 3 4 4

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Packet Pg. 697

EXPENDITURES SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
SALARIES 2,154,250 1,558,725 2,318,850 2,025,400 2,392,550 2,392,550 BENEFITS 1,228,300 818,548 1,281,900 1,263,200 1,345,800 1,307,800 PERSONNEL TOTAL ----> 3,382,550 2,377,273 3,600,750 3,288,600 3,738,350 3,700,350

UTILITIES - - - - - -
OFFICE ADMINISTRATIVE 33,800 40,030 43,900 43,900 45,300 45,300 PROFESSIONAL SERVICES 2,865,800 3,338,646 2,881,900 2,881,900 2,824,100 2,824,100

UNIFORMS & SAFETY EQUIPMENT - - - - - -
PROFESSIONAL DEVELOPMENT 22,300 14,576 37,800 37,800 38,900 38,900 COMMUNITY RELATIONS 10,300 3,347 10,700 10,700 11,000 11,000

INSURANCE - - - - - -
VEHICLE USAGE 100 - 100 100 100 100
EQUIPMENT MAINTENANCE 3,800 3,310 4,000 4,000 4,100 4,100

SERIAL BONDS - - - - - -

PROGRAM COSTS - - - - - -

OPERATING EXPENSE - - - - - -
OPERATING EXPENSE TOTAL ----> 2,936,100 3,399,909 2,978,400 2,978,400 2,923,500 2,923,500 CAPITAL OUTLAY 2,300 - 2,400 2,400 2,500 2,500
CAPITAL OUTLAY TOTAL ----> 2,300 - 2,400 2,400 2,500 2,500 EXPENDITURES TOTAL ----> 6,320,950 5,777,182 6,581,550 6,269,400 6,664,350 6,626,350

TRANSFERS OUT - - - - - -
ALLOCATIONS OUT FOR WORKERS COMP 24,500 24,500 40,800 40,800 42,100 42,100 ALLOCATIONS OUT FOR GEN LIAB INSURANCE 7,900 7,900 12,300 12,300 12,700 12,700 TRANSFER OUT TOTAL ----> 32,400 32,400 53,100 53,100 54,800 54,800 EXPENDITURES & TRANSFERS TOTAL ----> 6,353,350 5,809,582 6,634,650 6,322,500 6,719,150 6,681,150 REVENUE SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

BUSINESS REGISTRATION - - - - - -
CHARGES FOR CURRENT SERVICES 2,330,200 5,656,210 2,346,300 2,946,300 2,107,700 2,107,700 FINES & FORFEITURES 2,000 5,500 2,100 2,100 2,200 2,200

FROM OTHER AGENCIES - - - - - -
LICENSES & PERMITS 2,122,700 2,918,938 2,207,600 2,732,600 2,273,800 2,273,800 OTHER REVENUE 24,300 35,460 25,200 25,200 25,900 25,900

OTHER TAX - - - - - -

PROPERTY TAX - - - - - -

SALES TAX - - - - - -

TRANSIENT OCCUPANCY TAX - - - - - -

USE OF MONEY & PROPERTY - - - - - -

VEHICLE IN LIEU - - - - - -
REVENUE TOTAL ----> 4,479,200 8,616,108 4,581,200 5,706,200 4,409,600 4,409,600

GENERAL TRANSFERS IN - - - - - -

ALLOCATIONS IN FROM SEWER - - - - - -

ALLOCATIONS IN FROM NPDES - - - - - -

ALLOCATIONS IN FROM GAS TAX - - - - - -

ALLOCATIONS IN FROM WORK COMP - - - - - -

ALLOCATIONS IN FROM RISK MGT - - - - - -
ALLOCATIONS IN FROM HOUSING 46,500 46,500 48,400 48,400 49,900 49,900 TRANSFER AND ALLOCATIONS IN TOTAL ----> 46,500 46,500 48,400 48,400 49,900 49,900 REVENUE & TRANSFERS TOTAL ----> 4,525,700 8,662,608 4,629,600 5,754,600 4,459,500 4,459,500 GENERAL FUND NET EXPENSE (REVENUE) ----> 1,827,650 (2,853,026) 2,005,050 567,900 2,259,650 2,221,650

DEVELOPMENT AND PERMITTING SERVICES, KEY DEVELOPMENT PROJECT FACILITATION, CODE ENFORCEMENT AND LONG RANGE PLANNING (01181000 & 01191000 & 01191001)

BUDGET SUMMARY

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June 10, 2024

Packet Pg. 698

COMMUNITY DEVELOPMENT DEPARTMENT
Program Name Economic Development
Program Goals The goal of the Economic Development program is to grow the local economy, increase the City's tax revenue base, and create more jobs by facilitating and encouraging business growth, real estate development, and recognition of San Carlos as a great place to live, work, play, and learn.

Organization 1.2 FTEs: Community Development Director, Assistant Community Development Director, Assistant Community Development Director Economic Development & Housing Manager, Economic Development Coordinator, Administrative Assistant, and contractors
Major Services •Expand property and sales tax base to improve fiscal health •
Retain, expand, and attract desirable businesses and jobs •
Evaluate projects for fiscal and economic benefit
•
Promote and market the city
•
Support businesses seeking to expand
•
Administer and manage City land and building assets
•
Pursue strategic property acquisitions
FY 2023-24
Accomplishments
•Evaluated cell antenna and restaurant proposals on city-owned land for fiscal and economic benefits
•
Executed agreement for a new digital billboard at 611 Industrial Road •
Developed and adopted a Childcare Impact Fee for large commercial projects to help increase the availa
bility of affordable childcare for San Carlos residents and employees
FY 2024-25 Goals •Negotiate with developers of large commercial properties to procure best possible community benefits
•
Attract more revenue-producing businesses into the city, particularly on catalyst sites
•
Develop urban design strategies to attract more spending activity to strategic locations in t
he City (building materials outlets, industrial arts, downtown, etc.) •
Identify zoning constraints on various retail uses, such as limits on outdoor food trucks, outd
oor seating, pop-up retail, outdoor kiosks, music, and other special events
•
Work with the Industrial Arts Business Association (IABA) to promote the district as a prime destination for artisan, craft, and creative businesses •
Develop a plan on how to apply childcare funds that are collected through impact fees
•
Create/modify resources and learning opportunities for stakeholders and foster connection
between providers and community

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Packet Pg. 699

Economic Development
Objective 1
Support existing businesses and commercial property owners by providing accurate, useful and timely information, connecting businesses with resources, identifying and matching sites with potential tenants, liaising with local business groups, and supporting interdepartmental activities and programs benefitting or impacting businesses.

These performance measures track the rate of change from year to year on financial indicators that provide insight into the health of the local real estate market.

These indicators assist in budget planning by tracking sales, business registration, and hotel tax revenues. The rental rates for various property types shed light on how competitive the local market is for differing asset classes, which indicates what development pressure might exist for future growth. Additionally, the measures track the division’s participation in local interest groups and meetings with property and business owners, which provides insight into how the investment community is connecting with City Hall and vice versa.

Key Performance Measures FY 2022
Actuals
FY 2023
Actuals
FY 2024
Projected
FY 2025
Proposed
% growth of active in-town businesses 8.2% 4.0% 6% 8% R&D vacancy rate (and average asking rent per sq. ft.) 3.1% ($6.50) 7.5% ($5.55) 5% ($7.50) 5% ($7.50) Industrial vacancy rate (and avg. asking rent per sq.
ft.) 3.7% ($2.11) 1.4% ($2.15) 2.5% ($2.50) 3% ($2.70) Office space vacancy rate (and avg. asking rent per sq. ft.
) 10.2% ($4.85)

14.2%
($5.00) 12% ($5.15) 10% ($5.30)
# of non-meeting inquiries fielded from existing
businesses and/or commercial property owners 95 100 100 100 # of meetings with existing businesses and/or
commercial property owners 14 12 15 15
# of business group meetings attended (includes
Chamber, HIA, EDP and EDAC) 23 24 24 24

Economic
Development
Objective 2
Lead efforts to increase awareness of San Carlos businesses and development opportunities by producing marketing collateral and providing electronic resources, supporting events to promote business and the community, attending development community networking events, and liaising with regional advocacy groups.

These Performance Measures provide insight into division interactions with regional entities and how the public is accessing information shared by the division. By tracking these measures year over year, the division can better understand how to improve its promotional efforts.

Key Performance Measures FY 2022
Actuals
FY 2023
Actuals
FY 2024
Projected
FY 2025
Proposed
# of email economic development newsletters sent 10 10 12 12 # of regional advocacy group meetings attended
(includes SVEDA, ABAG, SPUR, Plan Bay Area,
etc.) 11 12 15 15
# of development community networking events
attended (includes ULI, ICSC, broker breakfasts, etc.) 13 12 10 10

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Packet Pg. 700

Economic
Development
Objective 3
Encourage new investment by providing accurate, useful, and timely information to prospective businesses and the development community, helping to match companies with available spaces, and identifying opportunity sites. Catalyze development by investing large-scale, City-partnered development projects.

Business retention and expansion is a key part of economic development, which this set of Performance Measures tracks. The number of businesses and employees, including inquiries from prospective businesses, provide insight into the health of the business community within the city.

Key Performance Measures FY 2022
Actuals
FY 2023
Actuals
FY 2024
Projected
FY 2025
Proposed
# of new in-town business registrations issued 175 91 160 180 # of employees reported by new in-town businesses 843 N/ A 750 1,000 # of inquiries from prospective businesses and/or
developers and their brokers 6 8 10 10

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Packet Pg. 701

EXPENDITURES SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
SALARIES 311,900 280,277 329,800 316,100 340,100 340,100 BENEFITS 166,100 135,186 176,700 174,500 184,800 179,100 PERSONNEL TOTAL ----> 478,000 415,462 506,500 490,600 524,900 519,200

UTILITIES - - - - - - OFFICE ADMINISTRATIVE 5,000 4,239 5,200 5,200 5,400 5,400 PROFESSIONAL SERVICES 364,200 96,758 360,700 360,700 540,100 540,100

UNIFORMS & SAFETY EQUIPMENT - - - - - - PROFESSIONAL DEVELOPMENT 35,200 34,339 36,500 36,500 37,600 37,600

COMMUNITY RELATIONS - - - - - -

INSURANCE - - - - - - VEHICLE USAGE 500 - 500 500 500 500

EQUIPMENT MAINTENANCE - - - - - -

SERIAL BONDS - - - - - -

PROGRAM COSTS - - - - - -

OPERATING EXPENSE - - - - - - OPERATING EXPENSE TOTAL ----> 404,900 135,336 402,900 402,900 583,600 583,600

CAPITAL OUTLAY - - - - - - CAPITAL OUTLAY TOTAL ----> - - - - - - EXPENDITURES TOTAL ----> 882,900 550,798 909,400 893,500 1,108,500 1,102,800

TRANSFERS OUT - - - - - - ALLOCATIONS OUT FOR WORKERS COMP 4,400 4,400 4,800 4,800 4,900 4,900 ALLOCATIONS OUT FOR GEN LIAB INSURANCE 1,800 1,800 1,700 1,700 1,800 1,800 TRANSFER OUT TOTAL ----> 6,200 6,200 6,500 6,500 6,700 6,700 EXPENDITURES & TRANSFERS TOTAL ----> 889,100 556,998 915,900 900,000 1,115,200 1,109,500 REVENUE SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

BUSINESS REGISTRATION - - - - - -

CHARGES FOR CURRENT SERVICES - - - - - -

FINES & FORFEITURES - - - - - -

FROM OTHER AGENCIES - - - - - -

LICENSES & PERMITS - - - - - -

OTHER REVENUE - - - - - -

OTHER TAX - - - - - -

PROPERTY TAX - - - - - -

SALES TAX - - - - - -

TRANSIENT OCCUPANCY TAX - - - - - -

USE OF MONEY & PROPERTY - - - - - -

VEHICLE IN LIEU - - - - - - REVENUE TOTAL ----> - - - - - -

GENERAL TRANSFERS IN - - - - - -

ALLOCATIONS IN FROM SEWER - - - - - -

ALLOCATIONS IN FROM NPDES - - - - - -

ALLOCATIONS IN FROM GAS TAX - - - - - -

ALLOCATIONS IN FROM WORK COMP - - - - - -

ALLOCATIONS IN FROM RISK MGT - - - - - - ALLOCATIONS IN FROM LMI TO GF 100,100 100,100 104,100 104,100 107,200 107,200 ALLOCATIONS IN FROM HOUSING 258,600 258,600 268,900 268,900 277,000 277,000 TRANSFER AND ALLOCATIONS IN TOTAL ----> 358,700 358,700 373,000 373,000 384,200 384,200 REVENUE & TRANSFERS TOTAL ----> 358,700 358,700 373,000 373,000 384,200 384,200 GENERAL FUND NET EXPENSE (REVENUE) ----> 530,400 198,298 542,900 527,000 731,000 725,300 ECONOMIC DEVELOPMENT (01640033)

BUDGET SUMMARY

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Packet Pg. 702

COMMUNITY DEVELOPMENT DEPARTMENT

Program Name Housing Compliance and Assistance
Program Goals The goal of the Housing Compliance and Assistance program is to ensure that safe, healthy, and affordable housing is available in San Carlos regardless of income by encouraging and facilitating new development or rehabilitation of units priced for low to moderate income households.

Organization 1.2 FTE: Assistant Community Development Director, Economic Development & Housing Manger, Economic Development Coordinator, Administrative Assistant, and contractors
Major Services •Support regional affordable housing programs •
Monitor affordable housing inventory in the city
•
Collect affordable housing impact and in lieu fees for affordable housing development
•
Administer affordable housing funds
•
Review and approve Below Market Rate (BMR) Plans
FY 2023-24
Accomplishments
•Successfully acquired a future housing site located at the intersection of El Camino Real and Eaton. This str
ategic acquisition will be specifically used to develop 100% multifamily affordable housing
•
Successfully sold four city-owned below-market-rate (BMR) units to low-income households
•
Awarded $168,800 in funding to non-profit organizations working to expand and preserve aff
ordable housing in the San Carlos community
FY 2024-25 Goals •Explore strategically acquiring property for future affordable housing projects, maintaining relationship
s with the local broker community and bringing opportunities to the Council for direction as needed
•
Begin construction of affordable housing project at 1232 Cherry Street •
Complete regulatory agreements for market rate multi-family projects building BMR units
•
Calculate and collect commercial linkage fees for large development projects •
Offer ongoing individual consultations and provide online resources to help developers
understand the benefits and requirements of both the City's Enhanced Density Bon
us and the State Density Bonus programs

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Packet Pg. 703

Housing Compliance &
Assistance
Objective
Implement the Below Market Rate (“BMR”) Housing Ordinance and Affordable Housing Impact Fee Resolution; monitor existing below market rate units and ensure compliance with regulatory agreements; assist with the production, preservation, and rehabilitation of affordable housing units and projects; assist local and regional housing organizations; and provide housing resource information.

With the City’s BMR Program main objective being to provide BMR housing units, it is imperative that the division track the number of existing and new BMR units and to monitor the number of applicants added to the BMR waitlist. The Performance Measures below gauge the number of waitlist applicants and the rate of BMR unit construction. This provides insight into the need for additional affordable units.

Key Performance Measures FY 2022
Actuals
FY 2023
Actuals
FY 2024
Projected
FY 2025
Proposed
# of new BMR housing regulatory agreements
processed 0 4 10 8
# of existing units monitored 5 3 3 3
# of housing organization assistance contracts
processed 7 7 7 7
# of people who live or work in the city added to unit
waitlist 232 292 280 250
# of people who do not live or work in the city added
to until waitlist 1,248 1,423 1,400 1,400
# of affordable units in San Carlos 141 143 151 179
# of affordable units preserved or rehabilitated 1 0 6 0

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Packet Pg. 704

EXPENDITURES SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

SALARIES - - - - - -

BENEFITS - - - - - - PERSONNEL TOTAL ----> - - - - - -

UTILITIES - - - - - - OFFICE ADMINISTRATIVE 500 - 500 500 500 500 PROFESSIONAL SERVICES 675,391 976,864 349,600 349,600 359,900 359,900

UNIFORMS & SAFETY EQUIPMENT - - - - - - PROFESSIONAL DEVELOPMENT 15,300 9,344 15,900 15,900 16,300 16,300 COMMUNITY RELATIONS 162,300 132,300 168,800 168,800 173,900 173,900

INSURANCE - - - - - -

VEHICLE USAGE - - - - - - EQUIPMENT MAINTENANCE 10,000 - 10,400 10,400 10,600 10,600

SERIAL BONDS - - - - - -

PROGRAM COSTS - - - - - -

OPERATING EXPENSE - - - - - - OPERATING EXPENSE TOTAL ----> 863,491 1,118,508 545,200 545,200 561,200 561,200

CAPITAL OUTLAY - - - - - - CAPITAL PROJECTS 3,823,972 (65,231) 23,107,136 23,107,136 10,000,000 10,000,000 CAPITAL OUTLAY TOTAL ----> 3,823,972 (65,231) 23,107,136 23,107,136 10,000,000 10,000,000 EXPENDITURES TOTAL ----> 4,687,463 1,053,278 23,652,336 23,652,336 10,561,200 10,561,200 TRANSFERS OUT - 310,000 - - - - ALLOCATIONS OUT TO GENERAL FUND 305,100 305,100 317,300 317,300 326,900 326,900

ALLOCATIONS OUT FOR WORKERS COMP - - - - - -

ALLOCATIONS OUT FOR GEN LIAB INSURANCE - - - - - - TRANSFER OUT TOTAL ----> 305,100 615,100 317,300 317,300 326,900 326,900 EXPENDITURES & TRANSFERS TOTAL ----> 4,992,563 1,668,378 23,969,636 23,969,636 10,888,100 10,888,100 REVENUE SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

BUSINESS REGISTRATION - - - - - -

CHARGES FOR CURRENT SERVICES - - - - - -

FINES & FORFEITURES - - - - - - FROM OTHER AGENCIES - 39,441 - - - -

LICENSES & PERMITS - - - - - - OTHER REVENUE 5,266,700 452,244 14,879,400 14,879,400 7,390,800 7,390,800

OTHER TAX - - - - - -

PROPERTY TAX - - - - - -

SALES TAX - - - - - -

TRANSIENT OCCUPANCY TAX - - - - - - USE OF MONEY & PROPERTY 119,600 245,241 287,600 287,600 227,800 227,800

VEHICLE IN LIEU - - - - - - REVENUE TOTAL ----> 5,386,300 736,926 15,167,000 15,167,000 7,618,600 7,618,600

GENERAL TRANSFERS IN - - - - - -

ALLOCATIONS IN FROM SEWER - - - - - -

ALLOCATIONS IN FROM NPDES - - - - - -

ALLOCATIONS IN FROM GAS TAX - - - - - -

ALLOCATIONS IN FROM WORK COMP - - - - - -

ALLOCATIONS IN FROM RISK MGT - - - - - - TRANSFER AND ALLOCATIONS IN TOTAL ----> - - - - - - REVENUE & TRANSFERS TOTAL ----> 5,386,300 736,926 15,167,000 15,167,000 7,618,600 7,618,600 HOUSING IN LIEU FUND NET EXPENSE (REVENUE) ----> (393,737) 931,451 8,802,636 8,802,636 3,269,500 3,269,500 HOUSING IN LIEU (29291000)

BUDGET SUMMARY

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EXPENDITURES SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

SALARIES - - - - - -

BENEFITS - - - - - - PERSONNEL TOTAL ----> - - - - - -

UTILITIES - - - - - -

OFFICE ADMINISTRATIVE - - - - - - PROFESSIONAL SERVICES 73,200 22,979 76,100 76,100 78,300 78,300

UNIFORMS & SAFETY EQUIPMENT - - - - - -

PROFESSIONAL DEVELOPMENT - - - - - - COMMUNITY RELATIONS 48,200 - 50,100 50,100 51,600 51,600

INSURANCE - - - - - -

VEHICLE USAGE - - - - - - EQUIPMENT MAINTENANCE 22,700 7,652 23,600 23,600 24,300 24,300

SERIAL BONDS - - - - - -

PROGRAM COSTS - - - - - -

OPERATING EXPENSE - - - - - - OPERATING EXPENSE TOTAL ----> 144,100 30,631 149,800 149,800 154,200 154,200

CAPITAL OUTLAY - - - - - - CAPITAL PROJECTS 3,152,076 (5,749) - - - - CAPITAL OUTLAY TOTAL ----> 3,152,076 (5,749) - - - - EXPENDITURES TOTAL ----> 3,296,176 24,882 149,800 149,800 154,200 154,200

TRANSFERS OUT - - - - - - ALLOCATIONS OUT TO GENERAL FUND 100,100 100,100 104,100 104,100 107,200 107,200

ALLOCATIONS OUT FOR WORKERS COMP - - - - - -

ALLOCATIONS OUT FOR GEN LIAB INSURANCE - - - - - - TRANSFER OUT TOTAL ----> 100,100 100,100 104,100 104,100 107,200 107,200 EXPENDITURES & TRANSFERS TOTAL ----> 3,396,276 124,982 253,900 253,900 261,400 261,400 REVENUE SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

BUSINESS REGISTRATION - - - - - -

CHARGES FOR CURRENT SERVICES - - - - - -

FINES & FORFEITURES - - - - - -

FROM OTHER AGENCIES - - - - - -

LICENSES & PERMITS - - - - - - OTHER REVENUE - 29 - - - -

OTHER TAX - - - - - -

PROPERTY TAX - - - - - -

SALES TAX - - - - - -

TRANSIENT OCCUPANCY TAX - - - - - - USE OF MONEY & PROPERTY 141,100 53,101 34,300 34,300 35,300 35,300

VEHICLE IN LIEU - - - - - - REVENUE TOTAL ----> 141,100 53,130 34,300 34,300 35,300 35,300 TRANSFERS IN - 310,000 - - - -

ALLOCATIONS IN FROM SEWER - - - - - -

ALLOCATIONS IN FROM NPDES - - - - - -

ALLOCATIONS IN FROM GAS TAX - - - - - - TRANSFER AND ALLOCATIONS IN TOTAL ----> - 310,000 - - - - REVENUE & TRANSFERS TOTAL ----> 141,100 363,130 34,300 34,300 35,300 35,300 LOW MOD HOUSING ASSET FUND NET EXP (REV) ----> 3,255,176 (238,148) 219,600 219,600 226,100 226,100 HOUSING COMPLIANCE AND ASSISTANCE (31313000)

BUDGET SUMMARY

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Packet Pg. 706

Cook
(1)
Recreation Supervisor –
Adult Community
Center
(1)
Rec Manager – Youth,
Athletics, Personal &
Family Development
(1)
Parks & Recreation Department
Organization Chart
Recreation
Supervisor ‐ Events
(1)
Parks and Recreation
Director
(1)
Recreation
Coordinator – Adult
Community Center
(1)
Recreation
Coordinator
(1)
Staff
(PT)
Recreation
Coordinator ‐ Athletics
(1)
Recreation
Coordinator ‐ Youth
(1)
Volunteers

Administrative
Assistant
(1)
Sr. Admin Clerk
(1)
Recreation
Coordinator ‐ Classes
(1)
Senior Facility
Attendant
(1)
Facility Attendant
(PT)
Program Coordinator
(PT) Volunteers
Contract Instructors

Recreation Leaders
(PT)
Youth Center Staff
(PT)
Contract Instructors

Summer Camp Leaders
(PT)
Seasonal

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PARKS & RECREATION DEPARTMENT
Mission
The Parks and Recreation Department enhances the quality of life for residents of San Carlos by providing recreational opportunities for all ages, providing safe and well-maintained parks and facilities, and providing community events. The department strives to offer programs and services that support the City Council’s goals and core values by offering adult services, tot, youth and teen programs, youth and adult sports programs, after school programs, and community events. The department manages use of recreation facilities, oversees the City’s park system, supports the Parks, Recreation and Culture Commission, and partners with the Parks and Recreation Foundation of San Carlos.

Organization
The Department is organized into Administration, Recreation Programs and Services, and Community Events Divisions
Org Code
01701000, 01721000-01791034, 27271000
Dept #
7010-7910, 2710
Description
Under the direction of the Parks and Recreation Director, the Parks and Recreation Department consists of 13 full-time regular employees. Five programs – Athletics, Adult Services, Youth Development, Personal & Family Development, and Special Community Events – are managed by one Recreation Manager, two Recreation Supervisors, and supported by five Recreation Coordinators.

Program Management
Leadership & Management (3 FTEs) Parks & Recreation Director Athletics (1.3 FTEs) Recreation Manager
Adult Services (4 FTEs) Recreation Supervisor
Youth Development (1.3 FTEs) Recreation Manager
Personal & Family Development (1.4 FTEs) Recreation Manager Special Community Events (2 FTE) Recreation Supervisor

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EXPENDITURES SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
SALARIES 1,870,450 1,798,589 2,043,450 2,012,000 2,103,000 2,136,000 BENEFITS 862,000 738,102 907,000 896,100 949,900 924,100 PERSONNEL TOTAL ----> 2,732,450 2,536,690 2,950,450 2,908,100 3,052,900 3,060,100 UTILITIES 42,000 54,896 43,600 43,600 44,900 44,900 OFFICE ADMINISTRATIVE 626,350 626,883 685,248 707,548 745,900 729,500 PROFESSIONAL SERVICES 1,070,850 1,061,217 1,158,800 1,234,700 1,188,515 1,284,215 UNIFORMS & SAFETY EQUIPMENT 3,800 2,809 3,900 3,900 4,000 4,000 PROFESSIONAL DEVELOPMENT 27,900 20,759 28,800 28,800 29,600 29,600 COMMUNITY RELATIONS 75,700 42,556 118,700 118,700 121,900 126,900 INSURANCE 41,000 39,034 48,600 48,600 50,100 50,100 VEHICLE USAGE 2,500 - 2,500 2,500 2,500 2,500 EQUIPMENT MAINTENANCE 14,000 6,521 14,600 14,600 15,000 25,000

SERIAL BONDS - - - - - -

PROGRAM COSTS - - - - - -

OPERATING EXPENSE - - - - - - OPERATING EXPENSE TOTAL ----> 1,904,100 1,854,676 2,104,748 2,202,948 2,202,415 2,296,715 CAPITAL OUTLAY 18,500 12,971 19,200 19,200 19,800 19,800

CAPITAL PROJECTS - - - - - - CAPITAL OUTLAY TOTAL ----> 18,500 12,971 19,200 19,200 19,800 19,800 EXPENDITURES TOTAL ----> 4,655,050 4,404,337 5,074,398 5,130,248 5,275,115 5,376,615

TRANSFERS OUT - - - - - - ALLOCATIONS OUT FOR WORKERS COMP 55,800 55,800 69,500 69,500 71,500 71,500 ALLOCATIONS OUT FOR GEN LIAB INSURANCE 13,500 13,500 15,200 15,200 15,700 15,700 TRANSFER OUT TOTAL ----> 69,300 69,300 84,700 84,700 87,200 87,200 EXPENDITURES & TRANSFERS TOTAL ----> 4,724,350 4,473,637 5,159,098 5,214,948 5,362,315 5,463,815 REVENUE SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

BUSINESS REGISTRATION - - - - - - CHARGES FOR CURRENT SERVICES 1,876,200 2,271,107 2,190,400 2,284,300 2,283,150 2,396,150

FINES & FORFEITURES - - - - - - FROM OTHER AGENCIES 30,000 40,000 - 25,000 - -

LICENSES & PERMITS - - - - - - OTHER REVENUE 160,000 150,103 165,800 88,600 170,400 197,200

OTHER TAX - - - - - -

PROPERTY TAX - - - - - -

SALES TAX - - - - - -

TRANSIENT OCCUPANCY TAX - - - - - - USE OF MONEY & PROPERTY 261,300 312,991 271,200 271,200 279,900 279,900

VEHICLE IN LIEU - - - - - - REVENUE TOTAL ----> 2,327,500 2,774,200 2,627,400 2,669,100 2,733,450 2,873,250

GENERAL TRANSFERS IN - - - - - -

ALLOCATIONS IN FROM SEWER - - - - - -

ALLOCATIONS IN FROM NPDES - - - - - -

ALLOCATIONS IN FROM GAS TAX - - - - - -

ALLOCATIONS IN FROM WORK COMP - - - - - -

ALLOCATIONS IN FROM RISK MGT - - - - - - TRANSFER AND ALLOCATIONS IN TOTAL ----> - - - - - - REVENUE & TRANSFERS TOTAL ----> 2,327,500 2,774,200 2,627,400 2,669,100 2,733,450 2,873,250 TOTAL PARKS & RECREATION NET EXP (REV) ----> 2,396,850 1,699,436 2,531,698 2,545,848 2,628,865 2,590,565

PARKS & RECREATION DEPARTMENT
BUDGET SUMMARY (General Fund only)

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PARKS & RECREATION DEPARTMENT
Program Name Leadership & Management
Program Goals The goal of Leadership and Management is to provide leadership, oversight, and administrative support to develop and deliver innovative and high-quality programs, services, parks, and facilities that meet the needs and interests of San Carlos residents.

Organization 2 FTEs: Parks & Recreation Director, Recreation Manager, and Administrative Assistant
Major Services  Meet with Boards and Commissions
 Provide support to City Manager on matters related to Parks and Recreation  Oversee Capital Improvement Program projects for Parks, Recreation, and Facilities
 Assign and oversee workloads for supervisory staff
 Collaborate with Parks and Recreation Foundation of San Carlos on program and project funding needs
FY 2023-24
Accomplishments
 Worked with City Attorney and Community Development on trail connections in San Carlos, specifically approving pedestrian access into Pulgas Ridge from Los Vientos Way, beginning the trail design and environmental review on the Devonshire Trail easement, and completing the CEQA for the Trillium Way trail easement into Waterdog Lake and Open Space
 Completed the City Facilities Security Camera project  Initiated the North Crestview Park Master Plan project  Initiated the Parks Master Plan project
 Completed design for the outdoor court lighting replacement project  Continued partnership with the Parks and Recreation Foundation on community event support and secured project funding commitments totaling $108,125 over the next three years
FY 2024-25 Goals  Complete the North Crestview Park Master Plan  Complete the outdoor court lighting replacement project  Continue partnership with the Parks and Recreation Foundation on community event support and funding partnership
 Continue to engage with community on the Parks Master Plan project  Complete the new trail along the easement in Devonshire Canyon

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Leadership &
Management
Objective
Leadership and Management provides administrative support for delivery of programs and services that creates a positive impact on community image and sense of place; increases safety and security, provides economic development opportunities; protects environmental resources; enhances cultural understanding; improves health and wellness; fosters human development; assists in community problem solving; and provides a wide range of recreation experiences.

Key Performance Measures FY 2022
Actuals
FY 2023
Actuals
FY 2024
Projected
FY 2025
Proposed
% of residents who rate the overall satisfaction of
recreation programs for adults and seniors as good or
excellent * N/A 89.6% N/A 90%
* These metrics are taken from the Citizen Opinion Survey that is conducted biennially. The latest survey was conducted in 2023 and the next survey will be conducted in 2025. As such, there are no metrics provided for 2022 and 2024. The latest community surveys can be found at https://www.cityofsancarlos.org/residents/community-surveys.

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EXPENDITURES SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
SALARIES 486,950 469,955 513,650 504,400 529,350 529,350 BENEFITS 253,100 228,009 266,000 261,700 278,600 269,800 PERSONNEL TOTAL ----> 740,050 697,965 779,650 766,100 807,950 799,150 UTILITIES 800 - 800 800 800 800
OFFICE ADMINISTRATIVE 63,800 61,025 66,400 66,400 68,300 68,300 PROFESSIONAL SERVICES 39,900 5,981 41,500 41,500 42,700 42,700 UNIFORMS & SAFETY EQUIPMENT 100 - 100 100 100 100 PROFESSIONAL DEVELOPMENT 17,700 17,005 18,400 18,400 19,000 19,000 COMMUNITY RELATIONS 22,400 11,938 33,300 33,300 34,000 34,000

INSURANCE - - - - - -
VEHICLE USAGE 400 - 400 400 400 400
EQUIPMENT MAINTENANCE 300 - 300 300 300 300

SERIAL BONDS - - - - - -

PROGRAM COSTS - - - - - -

OPERATING EXPENSE - - - - - -
OPERATING EXPENSE TOTAL ----> 145,400 95,949 161,200 161,200 165,600 165,600 CAPITAL OUTLAY 12,300 7,092 12,800 12,800 13,200 13,200 CAPITAL OUTLAY TOTAL ----> 12,300 7,092 12,800 12,800 13,200 13,200 EXPENDITURES TOTAL ----> 897,750 801,006 953,650 940,100 986,750 977,950

TRANSFERS OUT - - - - - -
ALLOCATIONS OUT FOR WORKERS COMP 4,600 4,600 7,500 7,500 7,700 7,700 ALLOCATIONS OUT FOR GEN LIAB INSURANCE 1,300 1,300 2,000 2,000 2,100 2,100 TRANSFER OUT TOTAL ----> 5,900 5,900 9,500 9,500 9,800 9,800 EXPENDITURES & TRANSFERS TOTAL ----> 903,650 806,906 963,150 949,600 996,550 987,750 REVENUE SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

BUSINESS REGISTRATION - - - - - -
CHARGES FOR CURRENT SERVICES 5,100 6,964 5,300 5,300 5,500 5,500

FINES & FORFEITURES - - - - - -

FROM OTHER AGENCIES - - - - - -

LICENSES & PERMITS - - - - - -
OTHER REVENUE - 2,583 - - - -

OTHER TAX - - - - - -

PROPERTY TAX - - - - - -

SALES TAX - - - - - -

TRANSIENT OCCUPANCY TAX - - - - - -
USE OF MONEY & PROPERTY 261,300 312,991 271,200 271,200 279,900 279,900

VEHICLE IN LIEU - - - - - -
REVENUE TOTAL ----> 266,400 322,538 276,500 276,500 285,400 285,400

GENERAL TRANSFERS IN - - - - - -

ALLOCATIONS IN FROM SEWER - - - - - -

ALLOCATIONS IN FROM NPDES - - - - - -

ALLOCATIONS IN FROM GAS TAX - - - - - -

ALLOCATIONS IN FROM WORK COMP - - - - - -

ALLOCATIONS IN FROM RISK MGT - - - - - -
TRANSFER AND ALLOCATIONS IN TOTAL ----> - - - - - - REVENUE & TRANSFERS TOTAL ----> 266,400 322,538 276,500 276,500 285,400 285,400 GENERAL FUND NET EXPENSE (REVENUE) ----> 637,250 484,368 686,650 673,100 711,150 702,350 PARKS & RECREATION LEADERSHIP AND MANAGEMENT (01701000)

BUDGET SUMMARY

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EXPENDITURES SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

SALARIES - - - - - -

BENEFITS - - - - - -

PERSONNEL TOTAL ----> - - - - - -

UTILITIES - - - - - -

OFFICE ADMINISTRATIVE - - - - - -

PROFESSIONAL SERVICES - - - - - -

UNIFORMS & SAFETY EQUIPMENT - - - - - -

PROFESSIONAL DEVELOPMENT - - - - - -

COMMUNITY RELATIONS - - - - - -

INSURANCE - - - - - -

VEHICLE USAGE - - - - - -

EQUIPMENT MAINTENANCE - - - - - -

SERIAL BONDS - - - - - -

PROGRAM COSTS - - - - - -

OPERATING EXPENSE - - - - - - OPERATING EXPENSE TOTAL ----> - - - - - -

CAPITAL OUTLAY - - - - - - CAPITAL PROJECTS 800,642 104 1,975,000 1,975,000 500,000 800,000 CAPITAL OUTLAY TOTAL ----> 800,642 104 1,975,000 1,975,000 500,000 800,000 EXPENDITURES TOTAL ----> 800,642 104 1,975,000 1,975,000 500,000 800,000

TRANSFERS OUT 1,460,000 1,460,000 - - - -

ALLOCATIONS OUT FOR WORKERS COMP - - - - - -

ALLOCATIONS OUT FOR GEN LIAB INSURANCE - - - - - -

TRANSFER OUT TOTAL ----> 1,460,000 1,460,000 - - - - EXPENDITURES & TRANSFERS TOTAL ----> 2,260,642 1,460,104 1,975,000 1,975,000 500,000 800,000 REVENUE SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

BUSINESS REGISTRATION - - - - - -

CHARGES FOR CURRENT SERVICES - - - - - -

FINES & FORFEITURES - - - - - -

FROM OTHER AGENCIES - - - - - -

LICENSES & PERMITS - - - - - - OTHER REVENUE 426,400 438,217 466,300 484,600 1,136,100 1,136,100

OTHER TAX - - - - - -

PROPERTY TAX - - - - - -

SALES TAX - - - - - -

TRANSIENT OCCUPANCY TAX - - - - - - USE OF MONEY & PROPERTY 49,400 28,331 8,800 8,800 22,800 22,800

VEHICLE IN LIEU - - - - - - REVENUE TOTAL ----> 475,800 466,548 475,100 493,400 1,158,900 1,158,900

GENERAL TRANSFERS IN - - - - - -

ALLOCATIONS IN FROM SEWER - - - - - -

ALLOCATIONS IN FROM NPDES - - - - - -

ALLOCATIONS IN FROM GAS TAX - - - - - -

ALLOCATIONS IN FROM WORK COMP - - - - - -

ALLOCATIONS IN FROM RISK MGT - - - - - - TRANSFER AND ALLOCATIONS IN TOTAL ----> - - - - - - REVENUE & TRANSFERS TOTAL ----> 475,800 466,548 475,100 493,400 1,158,900 1,158,900 PARK IN LIEU FUND NET EXPENSE (REVENUE) ----> 1,784,842 993,556 1,499,900 1,481,600 (658,900) (358,900) PARK IN LIEU (27271000)

BUDGET SUMMARY

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PARKS & RECREATION DEPARTMENT
Program Name Athletics
Program Goals The goal of Athletics is to offer well rounded sports programs and facilities for City residents that foster sportsmanship and encourage and promote health and wellness.

Organization 1.3 FTEs: Recreation Coordinator, Senior Administrative Clerk Major Services • Develop and promote sports camps and classes for children 2-17 years old • Coordinate adult sports leagues, including softball, basketball, soccer, bocce ball, and cornhole
• Coordinate indoor adult drop-in pickleball, indoor adult drop-in basketball, and indoor drop-in adult volleyball programs
• Coordinate rentals for City-owned sports fields and facilities • Coordinate and schedule field use for San Carlos youth sports organizations for City and School District owned fields
• Coordinate in-house youth basketball & youth flag football programs • Recruit and assign volunteer coaches for in-house programs FY 2023-24
Accomplishments
• Achieved over 100% enrollment in both youth flag football and basketball leagues • Recruited 115 volunteer coaches for youth flag football and basketball leagues • Established an additional night of men’s basketball
• Continued to work with youth sports organizations on field scheduling and allocations for seven community athletic fields
FY 2024-25 Goals • Expand Youth Flag Football League from 80 participants to 100 participants per age level
• Expand summer flag football camp from 3 weeks (2023 total) to 8 weeks • Establish and execute a pickleball league for the San Carlos pickleball community • Continue to coordinate with sports instructors to offer year-round sports classes for youth and adults
Athletics
Objective
Athletics develops and promotes sports classes and camps for youth, fitness classes for adults, youth and adult sports leagues, and coordinates community sports field use scheduling.

The Performance Measures for Athletics provide data to ensure we are meeting our objectives. The data below serves as benchmarks to determine whether or not we are continuing to provide an acceptable number of program opportunities to meet the needs of the community. The number of organized play participants reflects the overall number of individuals using our fields and facilities throughout the year.

Key Performance Measures FY 2022
Actuals
FY 2023
Actuals
FY 2024
Projected
FY 2025
Proposed
# of youth sports league teams 72 70 80 80
# of registered adult sports league teams 249 239 250 300 # of registrations in sports classes
Youth 905 1,137 1,200 1,250
Adult 198 300 325 350
# of sports classes offered 322 408 420 430
# of organized play participants 7,123 8,617 8,700 8,900 % of department program budget recovered through
Athletics services to the community 120% 119% 103% 104%

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EXPENDITURES SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
SALARIES 145,500 175,065 178,600 167,100 185,000 185,000 BENEFITS 61,700 52,348 64,700 64,000 67,700 66,100

PERSONNEL TOTAL ----> 207,200 227,413 243,300 231,100 252,700 251,100 UTILITIES 41,200 54,896 42,800 42,800 44,100 44,100 OFFICE ADMINISTRATIVE 45,800 36,699 56,400 56,400 58,000 58,000 PROFESSIONAL SERVICES 213,400 230,950 257,000 257,000 259,600 279,600 UNIFORMS & SAFETY EQUIPMENT 700 109 700 700 700 700 PROFESSIONAL DEVELOPMENT 3,500 760 3,600 3,600 3,700 3,700

COMMUNITY RELATIONS - - - - - -

INSURANCE - - - - - - VEHICLE USAGE 200 - 200 200 200 200 EQUIPMENT MAINTENANCE 200 140 200 200 200 10,200

SERIAL BONDS - - - - - -

PROGRAM COSTS - - - - - -

OPERATING EXPENSE - - - - - - OPERATING EXPENSE TOTAL ----> 305,000 323,554 360,900 360,900 366,500 396,500

CAPITAL OUTLAY - - - - - - CAPITAL OUTLAY TOTAL ----> - - - - - - EXPENDITURES TOTAL ----> 512,200 550,967 604,200 592,000 619,200 647,600

TRANSFERS OUT - - - - - - ALLOCATIONS OUT FOR WORKERS COMP 4,800 4,800 6,400 6,400 6,600 6,600 ALLOCATIONS OUT FOR GEN LIAB INSURANCE 1,200 1,200 1,500 1,500 1,500 1,500 TRANSFER OUT TOTAL ----> 6,000 6,000 7,900 7,900 8,100 8,100 EXPENDITURES & TRANSFERS TOTAL ----> 518,200 556,967 612,100 599,900 627,300 655,700 REVENUE SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

BUSINESS REGISTRATION - - - - - - CHARGES FOR CURRENT SERVICES 466,600 654,947 611,300 609,100 656,600 676,600

FINES & FORFEITURES - - - - - -

FROM OTHER AGENCIES - - - - - -

LICENSES & PERMITS - - - - - -

OTHER REVENUE - - - - - -

OTHER TAX - - - - - -

PROPERTY TAX - - - - - -

SALES TAX - - - - - -

TRANSIENT OCCUPANCY TAX - - - - - -

USE OF MONEY & PROPERTY - - - - - -

VEHICLE IN LIEU - - - - - - REVENUE TOTAL ----> 466,600 654,947 611,300 609,100 656,600 676,600

GENERAL TRANSFERS IN - - - - - -

ALLOCATIONS IN FROM SEWER - - - - - -

ALLOCATIONS IN FROM NPDES - - - - - -

ALLOCATIONS IN FROM GAS TAX - - - - - -

ALLOCATIONS IN FROM WORK COMP - - - - - -

ALLOCATIONS IN FROM RISK MGT - - - - - - TRANSFER AND ALLOCATIONS IN TOTAL ----> - - - - - - REVENUE & TRANSFERS TOTAL ----> 466,600 654,947 611,300 609,100 656,600 676,600 GENERAL FUND NET EXPENSE (REVENUE) ----> 51,600 (97,980) 800 (9,200) (29,300) (20,900)

BUDGET SUMMARY
ATHLETICS (01741000)

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PARKS & RECREATION DEPARTMENT

Program Name Adult Services
Program Goals The goal of Adult Services is to provide a variety of programs, activities, and services that promote health and wellness, foster human development, strengthen community image and sense of place, and increase social interaction and cultural unity.

Organization

4 FTEs: Recreation Supervisor, Recreation Coordinator, Senior Facility Attendant, Cook

Major Services • Operate the Curbside Lunch Program four days per week • Organize and promote free and/or low-cost recreation and fitness classes for seniors
• Develop and implement Special Events for seniors
• Organize and promote the senior Trips and Tours Program • Partner with the San Carlos Service Clubs for Seniors to operate the Caring Cupboard Program
• Collaborate with the Friends of the San Carlos Adult Community Center on program funding needs
• Manage private Adult Community Center rentals

FY 2023-24
Accomplishments
• Completed three-year Age-Friendly Action Plan endorsed by the American Association of Retired Persons (AARP), an affiliate of the World Health Organization • Received two grants from Sequoia Healthcare District to support senior programs, totaling $53,995 ($50,000 for the Curbside Lunch Program and $3,995 for fitness classes)
• Received a $5,000 grant from the Community Foundation of San Carlos for the Caring Cupboard Program
• Hosted Senior Resource Fair with over 150 attendees
• Distributed over 130,000 pounds of food through the Caring Cupboard Grocery Program
• Sold out every in-person monthly Luncheon offered

FY 2024-25 Goals • Increase number of in-person fitness class offerings, specifically classes tailored for more active seniors
• Collaborate with the Friends of the Adult Community Center to offer a 3-month Active Aging course
• Continue to host monthly luncheons and events
• Offer new menu items for the Curbside Lunch Program

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Adult Services
Objective
Adult Services offers a meal program, coordinates recreation activities and special events, provides social gatherings, provides wellness and educational classes, organizes and promotes adult trips and tours, and provides volunteer opportunities for all ages and abilities.

All programs offered at the Adult Community Center meet one of more of the seven dimensions in wellness: social, emotional, spiritual, environmental, occupational, intellectual, and physical. By measuring the following data, staff can ascertain if they are providing enough programs to meet the program goal of promoting health and wellness, social interaction, and fostering a sense of belonging. The information collected is also vital to staff when applying for grants and other outside funding opportunities to support Adult Services programs.

Key Performance Measures FY 2022
Actuals
FY 2023
Actuals
FY 2024
Projected
FY 2025
Proposed
Average # of Adult Community Center (ACC) visits per
day (includes drop-in activities) 175 240 255 270
# of meals served 21,310 25,185 22,000 22,500
# of ACC Facility Rentals 15 28 24 28
Total # of registrations in ACC programs
# of ACC trips registrants 0 400 560 600
# of class participants 1,592 1,694 1,875 2,000
# of special event participants 165 2,567 3,395 3,600
% of program participants who rate opportunity for
social interaction as good or excellent 99% 99% 99% 99%

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EXPENDITURES SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

SALARIES 410,100 360,077 449,200 449,200 457,200 457,200 BENEFITS 231,100 188,806 242,400 239,900 254,300 247,600

PERSONNEL TOTAL ----> 641,200 548,883 691,600 689,100 711,500 704,800

UTILITIES - - - - - - OFFICE ADMINISTRATIVE 113,300 119,936 123,900 123,900 127,600 127,600 PROFESSIONAL SERVICES 130,000 94,071 137,700 137,700 141,900 141,900

UNIFORMS & SAFETY EQUIPMENT - - - - - - PROFESSIONAL DEVELOPMENT 1,800 1,495 1,800 1,800 1,800 1,800 COMMUNITY RELATIONS 500 471 500 500 500 500 INSURANCE 4,500 1,727 4,700 4,700 4,800 4,800 VEHICLE USAGE 500 - 500 500 500 500 EQUIPMENT MAINTENANCE 2,800 1,724 2,900 2,900 3,000 3,000

SERIAL BONDS - - - - - -

PROGRAM COSTS - - - - - -

OPERATING EXPENSE - - - - - - OPERATING EXPENSE TOTAL ----> 253,400 219,425 272,000 272,000 280,100 280,100 CAPITAL OUTLAY 6,200 5,878 6,400 6,400 6,600 6,600 CAPITAL OUTLAY TOTAL ----> 6,200 5,878 6,400 6,400 6,600 6,600 EXPENDITURES TOTAL ----> 900,800 774,186 970,000 967,500 998,200 991,500

TRANSFERS OUT - - - - - - ALLOCATIONS OUT FOR WORKERS COMP 14,300 14,300 19,000 19,000 19,600 19,600 ALLOCATIONS OUT FOR GEN LIAB INSURANCE 3,400 3,400 3,800 3,800 3,900 3,900

TRANSFER OUT TOTAL ----> 17,700 17,700 22,800 22,800 23,500 23,500 EXPENDITURES & TRANSFERS TOTAL ----> 918,500 791,886 992,800 990,300 1,021,700 1,015,000 REVENUE SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

BUSINESS REGISTRATION - - - - - - CHARGES FOR CURRENT SERVICES 257,600 221,898 266,100 266,100 274,000 274,000

FINES & FORFEITURES - - - - - - FROM OTHER AGENCIES 30,000 40,000 - 25,000 - -

LICENSES & PERMITS - - - - - - OTHER REVENUE 15,000 10,809 - - - -

OTHER TAX - - - - - -

PROPERTY TAX - - - - - -

SALES TAX - - - - - -

TRANSIENT OCCUPANCY TAX - - - - - -

USE OF MONEY & PROPERTY - - - - - -

VEHICLE IN LIEU - - - - - - REVENUE TOTAL ----> 302,600 272,706 266,100 291,100 274,000 274,000

GENERAL TRANSFERS IN - - - - - -

ALLOCATIONS IN FROM SEWER - - - - - -

ALLOCATIONS IN FROM NPDES - - - - - -

ALLOCATIONS IN FROM GAS TAX - - - - - -

ALLOCATIONS IN FROM WORK COMP - - - - - -

ALLOCATIONS IN FROM RISK MGT - - - - - - TRANSFER AND ALLOCATIONS IN TOTAL ----> - - - - - - REVENUE & TRANSFERS TOTAL ----> 302,600 272,706 266,100 291,100 274,000 274,000 GENERAL FUND NET EXPENSE (REVENUE) ----> 615,900 519,180 726,700 699,200 747,700 741,000 ADULT SERVICES (01771000, 01771008, 01771011, 01771013, 01771018, 01771019, 01771021 AND 01771024)

BUDGET SUMMARY

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PARKS & RECREATION DEPARTMENT

Program Name Youth Development
Program Goals The goal of Youth Development is to provide a variety of recreational opportunities for youth in a safe and inclusive environment that support leadership development, create positive social experiences, increase cultural unity, facilitate community problem solving, and strengthen community image and sense of place.

Organization

1.3 FTEs: Recreation Coordinator, Senior Administrative Clerk Major Services • Operate the free After School Drop-In program for youth ages 10-17 years • Coordinate and promote summer camps for youth ages 4-12 years • Coordinate the summer Leader in Training Education program for 13-15 year olds • Manage private Youth Center rentals
• Coordinate the Birthday Party program
• Advise and provide leadership to the Youth Advisory Council • Develop and train part-time staff in career development and skill building

FY 2023-2024
Accomplishments
• Increased enrollment in Adventure Camps summer program • Effectively led the Youth Advisory Council, launched a Youth Advisory Council social media account, and held several community drives and events including Halloween Movie Night and Haunted House, Pop-Up Thrift Shop, Blood Drives, Youth Advisory Council Social, Youth Dance Coat Checks, Finals and Fries study sessions and Laurel Street Cleanups
• Offered youth special events including the Youth Center Open House, youth dances, Pancakes and Pickleball Tournament, Kids Night Out, Monday Night Football watch parties, and special events for drop-in program
• In partnership with the City of Belmont, coordinated a free Teen Wellness Retreat for middle school and high school students
• Coordinated monthly part-time staff development trainings focused on developing job skills and utilizing educational tools to foster an inclusive environment within youth programs

FY 2024-25 Goals • Develop a year-round teen volunteer program • Increase number of high school programs and participants • Continue to offer trainings for part-time staff throughout the year, focusing on areas of need in youth development
• Expand youth program offerings to include cooking classes and health and wellness workshops

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Youth Development
Objective
Youth Development operates the After School Drop-In program and special events, coordinates the in-house summer camp, enhances recreational and social opportunities for youth in the community by partnering with community organizations, and provides guidance and leadership to the Youth Advisory Council.

The performance measures for the Youth Development program area are indicators of the number of youth we are serving; both daily and annually. The number of daily After School Drop-In participants, Special Event participants, and Summer Camp registrants are strong indicators of the quality of programs and services provided to youth in the community.

Key Performance Measures FY 2022
Actuals
FY 2023
Actuals
FY 2024
Projected
FY 2025
Proposed
Average # of After School Drop-In program daily participants 66 64 56 66 # of Youth Development Special Event participants 1,534 1,555 1,600 1,700 # of Summer Adventure Camp participants 990 1,014 1,266 1,366 # of Youth Center members 710 851 600 650
% of department program budget recovered through
youth development services to the community 48% 63% 59% 52% % of participants who rate youth programs as good or
excellent N/A 92% 94% 95%
% of residents who are satisfied with recreational
opportunities for Youth* N/A 94% N/A 94%
* These metrics are taken from the Citizen Opinion Survey that is conducted biennially. The latest survey was conducted in 2023 and the next survey will be conducted in 2025. As such, there are no metrics provided for 2022 and 2024. The latest community surveys can be found at https://www.cityofsancarlos.org/residents/community-surveys.

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EXPENDITURES SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
SALARIES 318,800 338,346 365,100 356,600 376,150 409,150 BENEFITS 71,600 66,800 79,000 78,300 82,200 80,600

PERSONNEL TOTAL ----> 390,400 405,146 444,100 434,900 458,350 489,750

UTILITIES - - - - - - OFFICE ADMINISTRATIVE 114,500 112,700 119,100 150,600 133,600 133,600 PROFESSIONAL SERVICES 57,800 21,914 60,100 60,100 61,900 61,900 UNIFORMS & SAFETY EQUIPMENT 2,700 2,700 2,800 2,800 2,900 2,900 PROFESSIONAL DEVELOPMENT 3,300 1,199 3,400 3,400 3,500 3,500

COMMUNITY RELATIONS - - - - - - INSURANCE 700 1,248 6,700 6,700 6,900 6,900 VEHICLE USAGE 800 - 800 800 800 800 EQUIPMENT MAINTENANCE 7,700 4,657 8,100 8,100 8,300 8,300

SERIAL BONDS - - - - - -

PROGRAM COSTS - - - - - -

OPERATING EXPENSE - - - - - - OPERATING EXPENSE TOTAL ----> 187,500 144,417 201,000 232,500 217,900 217,900

CAPITAL OUTLAY - - - - - - CAPITAL OUTLAY TOTAL ----> - - - - - - EXPENDITURES TOTAL ----> 577,900 549,564 645,100 667,400 676,250 707,650

TRANSFERS OUT - - - - - - ALLOCATIONS OUT FOR WORKERS COMP 22,800 22,800 18,300 18,300 18,800 18,800 ALLOCATIONS OUT FOR GEN LIAB INSURANCE 4,700 4,700 3,400 3,400 3,500 3,500 TRANSFER OUT TOTAL ----> 27,500 27,500 21,700 21,700 22,300 22,300 EXPENDITURES & TRANSFERS TOTAL ----> 605,400 577,064 666,800 689,100 698,550 729,950 REVENUE SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

BUSINESS REGISTRATION - - - - - - CHARGES FOR CURRENT SERVICES 274,900 329,662 326,900 396,900 336,800 364,800

FINES & FORFEITURES - - - - - -

FROM OTHER AGENCIES - - - - - -

LICENSES & PERMITS - - - - - - OTHER REVENUE - 16,275 - - - -

OTHER TAX - - - - - -

PROPERTY TAX - - - - - -

SALES TAX - - - - - -

TRANSIENT OCCUPANCY TAX - - - - - -

USE OF MONEY & PROPERTY - - - - - -

VEHICLE IN LIEU - - - - - - REVENUE TOTAL ----> 274,900 345,937 326,900 396,900 336,800 364,800

GENERAL TRANSFERS IN - - - - - -

ALLOCATIONS IN FROM SEWER - - - - - -

ALLOCATIONS IN FROM NPDES - - - - - -

ALLOCATIONS IN FROM GAS TAX - - - - - -

ALLOCATIONS IN FROM WORK COMP - - - - - -

ALLOCATIONS IN FROM RISK MGT - - - - - - TRANSFER AND ALLOCATIONS IN TOTAL ----> - - - - - - REVENUE & TRANSFERS TOTAL ----> 274,900 345,937 326,900 396,900 336,800 364,800 GENERAL FUND NET EXPENSE (REVENUE) ----> 330,500 231,126 339,900 292,200 361,750 365,150 YOUTH DEVELOPMENT (01731000)

BUDGET SUMMARY

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PARKS & RECREATION DEPARTMENT
Program Name Personal and Family Development
Program Goals The goal of Personal and Family Development is to provide a variety of fee-based recreation programs and activities for residents of all ages that strengthen community image and sense of place, promote health and wellness, foster human development, and offer a positive recreational and social experience.

Organization 1.4 FTEs: Recreation Coordinator, Senior Administrative Clerk Major Services • Develop and promote recreation classes for youth and adults • Coordinate Club Ed summer enrichment camps, partnering with the San Carlos School District for facility space
• Produce seasonal Activity Guide three times per year and mail to all households • Provide customer service to program participants and general community FY 2023-24
Accomplishments
• Increased picnic rentals by 10% to over 500
• Approved doubled the amount of Fee Assistance Program fund allocations, totaling $40,000 between the City and the Parks and Recreation Foundation • Provided over $30,000 in Fee Assistance to program participants FY 2024-25 Goals • Offer picnic site reservations year round • Increase number of Fee Assistance participants
Personal & Family
Development
Objective
The Personal & Family Development program develops and promotes fee-based recreation classes for tots, youth, teens, and adults, coordinates the summer Club Ed enrichment camps, and manages picnic rentals.

The performance measures for the Personal & Family Development program areas are designed to measure our total registration numbers, monitor the number of new programs we offer each year, and evaluate the participant’s satisfaction level with the programs we are offering. The new programs offered number correlates to our objective of developing recreation offerings for youth and adults. The number of program registrations is used to evaluate the success of promoting class offerings.

Key Performance Measures FY 2022
Actuals
FY 2023
Actuals
FY 2024
Projected
FY 2025
Proposed
# of recreation class registrations 2,605 3,800 3,900 3,950 Youths 1,535 2,530 2,600 2,600
Adults 1,070 1,270 1,300 1,350
# of new class offerings 71 95 98 100
# of class sessions offered annually 508 565 580 580
% of department program budget recovered through
personal and family development classes to the
community 76% 96% 88% 86%
% of participants who rate the social and/or
recreational experience as good or excellent
Youths 95% 96% 95% 95%
Adults 100% 93% 100% 100%
# of picnic rentals 335 518 450 460

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EXPENDITURES SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25
SALARIES 207,700 206,631 222,300 220,100 231,300 231,300 BENEFITS 116,200 106,324 120,300 119,400 126,000 122,800

PERSONNEL TOTAL ----> 323,900 312,955 342,600 339,500 357,300 354,100

UTILITIES - - - - - - OFFICE ADMINISTRATIVE 15,500 8,680 16,200 16,200 16,700 16,700 PROFESSIONAL SERVICES 426,400 510,657 451,500 541,100 465,040 545,040 UNIFORMS & SAFETY EQUIPMENT 300 - 300 300 300 300 PROFESSIONAL DEVELOPMENT 1,600 150 1,600 1,600 1,600 1,600 COMMUNITY RELATIONS 500 - 500 500 500 500 INSURANCE 8,200 13,076 8,500 8,500 8,800 8,800 VEHICLE USAGE 600 - 600 600 600 600 EQUIPMENT MAINTENANCE 2,700 - 2,800 2,800 2,900 2,900

SERIAL BONDS - - - - - -

PROGRAM COSTS - - - - - -

OPERATING EXPENSE - - - - - - OPERATING EXPENSE TOTAL ----> 455,800 532,563 482,000 571,600 496,440 576,440

CAPITAL OUTLAY - - - - - - CAPITAL OUTLAY TOTAL ----> - - - - - - EXPENDITURES TOTAL ----> 779,700 845,518 824,600 911,100 853,740 930,540

TRANSFERS OUT - - - - - - ALLOCATIONS OUT FOR WORKERS COMP 9,100 9,100 7,400 7,400 7,600 7,600 ALLOCATIONS OUT FOR GEN LIAB INSURANCE 2,700 2,700 1,900 1,900 2,000 2,000 TRANSFER OUT TOTAL ----> 11,800 11,800 9,300 9,300 9,600 9,600 EXPENDITURES & TRANSFERS TOTAL ----> 791,500 857,318 833,900 920,400 863,340 940,140 REVENUE SUMMARY Revised Audited Revised Projected Revised Proposed Update 2022-23 2022-23 2023-24 2023-24 2024-25 2024-25

BUSINESS REGISTRATION - - - - - - CHARGES FOR CURRENT SERVICES 637,000 815,659 670,400 798,400 690,500 801,300

FINES & FORFEITURES - - - - - -

FROM OTHER AGENCIES - - - - - -

LICENSES & PERMITS - - - - - -

San Carlos City CouncilJune 10, 2024

San Carlos City Council
June 10, 2024