San Marino City Council
February 23, 2024

AGENDA – FEBRUARY 23, 2024 PAGE 1 of 91

CITY OF SAN MARINO

CITY COUNCIL AGENDA
Steven W. Huang, DDS, Mayor
Gretchen Shepherd Romey, Vice Mayor
Tony Chou, Council Member
Calvin Lo, Council Member
Steve Talt, Council Member
Philippe Eskandar, City Manager
www.CityofSanMarino.org
(626) 300-0700 Phone
City Hall Council Chamber
2200 Huntington Drive
San Marino, CA 91108

ADJOURNED REGULAR MEETING OF THE

SAN MARINO CITY COUNCIL
FRIDAY, FEBRUARY 23, 2024 AT 9:30 AM

BARTH ROOM CROWELL PUBLIC LIBRARY
1890 HUNTINGTON DRIVE
SAN MARINO, CA 91108
AND
NO. 56, PINGDING RD., UNIT 56-7, 11TH FLOOR
TAMSUI DISTRICT, NEW TAIPEI CITY, TAIWAN 251
The City of San Marino appreciates your attendance. Citizens’ interest provides the Council with valuable information regarding issues of the community.

Regular meetings are held on the 2nd Wednesday of every month at 6:00 p.m. Typically, adjourned meetings are held on the last Friday of every month at 8:30 a.m.

In compliance with the Americans with Disabilities Act, any person with a disability who requires a reasonable modification or accommodation in order to participate in a meeting should contact the City Clerk via email at [email protected] or by phone at (626) 300-0705 prior to the meeting for assistance.

The public is welcome to attend the meeting in person or remotely via Zoom, however, the meeting will proceed as normal even if there are technical difficulties with Zoom. The City will do it’s best to resolve any technical issues as quickly as possible.

How to view or listen to the meeting from home:

Visit www.CityofSanMarino.org/Zoom
AGENDA – FEBRUARY 23, 2024 PAGE 2 of 91
How to offer public comment from home:

Public comment will be accepted by email to [email protected] until 3:00 p.m. the day before the meeting. Written public comment received by 3:00 p.m. will be distributed to City Council during the meeting. Any comments received after 3:00 p.m. will be included in the public comment record but not provided to City Council at the meeting.

Written public comment will be accepted electronically via the zoom.us teleconference module during the meeting. Written Zoom comments will be accepted after the in-person comments.

CALL TO ORDER

PLEDGE OF ALLEGIANCE

ROLL CALL
Council Member Chou, Council Member Lo, Council Member Talt, Vice Mayor Shepherd Romey, and Mayor Huang

POSTING OF AGENDA
The agenda is posted 72 hours prior to each meeting at the following locations: City Hall, 2200 Huntington Drive, the Crowell Public Library, 1890 Huntington Drive, and the Stoneman Building, 1560 Pasqualito Drive. The agenda is also posted on the City’s website:
http://www.cityofsanmarino.org.

PUBLIC COMMENTS
The City welcomes public input. Members of the public may address the City Council by completing a public comment card and giving it to the City Clerk prior to the meeting. At this time, the public may address the City Council on items that are not on the agenda.

Pursuant to state law, the City Council may not discuss or take action on issues not on the meeting agenda (Government Code Section 54954.2). The Mayor reserves the right to place limits on duration of comments. Staff may be asked to follow up on such items.

PUBLIC HEARINGS

1. PUBLIC HEARING TO CONSIDER ADOPTION OF ORDINANCE NO. O23-1411 (FIRST READING) AMENDING MUNICIPAL CODE SECTIONS

23.01.01 AND 23.02.25 TO IMPLEMENT STATE LAW REGARDING

ACCESSORY DWELLING UNITS
Recommendation: Staff recommends the City Council conduct a public hearing and introduce for first reading Ordinance No. O-24-1411. If the City Council agrees, an appropriate motion would be:

AGENDA – FEBRUARY 23, 2024 PAGE 3 of 91
“I move to waive full reading and introduce by title only Ordinance No. O-24-1411, an Ordinance of the San Marino City Council amending Municipal Code Sections

23.01.01 and 23.02.25 to implement State law regarding accessory dwelling units.”

NEW BUSINESS

2. FISCAL YEAR 2023-24 MID-YEAR FINANCIAL REVIEW, UPDATED

FIVE-YEAR FINANCIAL FORECAST AND LONG-TERM FINANCIAL

PROJECTIONS, AND APPROVAL OF BUDGET AMENDMENTS
Recommendation: Staff recommends that this report be received and filed, and that the Council approves the $2,000,000 transfer to the Capital Projects Fund and $500,000 to the City’s Pension Section 115 Trust from General Fund Reserves and authorizes the budget amendments noted above. If the City Council concurs with staff’s recommendations, the appropriate motion would be:
“I move to receive and file the FY 2023-24 Mid-Year Financial Review, Updated FiveYear Financial Forecast, and Long-Term Financial Projections, approve a transfer of $2,000,000 to the Capital Projects Fund and $500,000 to the City’s Pension Section 115 Trust from General Fund Reserves and approve the budget amendments as noted in the Staff Report.”

CONSENT CALENDAR

3. RECEIVE AND FILE FINANCIAL REPORT FOR SECOND QUARTER (OCTOBER 2023 THROUGH DECEMBER 2023)
Recommendation: Staff recommends that Council receive and file this report. If the City Council concurs with staff’s recommendation, an appropriate motion would be:
“I move to receive and file the financial report reflecting the City’s revenues and expenditures as of December 31, 2023.”

4. AUTHORIZATION TO DISPOSE OF SURPLUS PROPERTY BY PUBLIC AUCTION PER MUNICIPAL CODE SECTION 2.06.06
Recommendation: Staff recommends the City Council approve the disposal of surplus vehicles and equipment via public auction pursuant to Municipal Code Section

2.06.06. If the Council concurs, an appropriate motion would be:
“I move to approve the disposal of surplus vehicles and equipment as listed in the staff report via public auction, pursuant to Municipal Code Section 2.06.06.” AGENDA – FEBRUARY 23, 2024 PAGE 4 of 91

WRITTEN COMMUNICATIONS OR PUBLIC WRITINGS DISTRIBUTION
This is an opportunity to announce any written communications pertaining to the City received by members of the City Council. All public writings distributed by the City of San Marino to at least a majority of the City Council regarding any item on this agenda will be made available at the Public Counter at City Hall located at 2200 Huntington Drive, San Marino, California 91108, and will also be included in the public agenda packet that will available for review at the City Council meeting.

FUTURE AGENDA ITEMS

ADJOURNMENT
Posted: 2/16/2024 ALISON WALKER

CITY CLERK
TO: Mayor and City Council
FROM: Philippe Eskandar, City Manager
BY: Isidro Figueroa, Community Development Director
DATE: February 23, 2024
SUBJECT: PUBLIC HEARING TO CONSIDER ADOPTION OF
ORDINANCE NO. O-24-1411 (FIRST READING)
AMENDING MUNICIPAL CODE SECTIONS 23.01.01 AND

23.02.25 TO IMPLEMENT STATE LAW REGARDING

ACCESSORY DWELLING UNITS

STRATEGIC PLAN CRITICAL SUCCESS FACTORS
Beautiful, Preserved, Single-Family Neighborhoods
Efficient, Responsive, and Effective City Services
Safe Community

BACKGROUND
Local jurisdictions have little discretion and limited authority to adopt local regulations or restrictions when it comes to accessory dwelling units (ADUs) and junior accessory dwelling Units (JADUs). Staff has prepared a draft ADU Ordinance for City Council consideration that updates the City’s Municipal Code to make it consistent with recent changes to state law.

The City’s Housing Element Encourages the Development of ADUs/JADUs
The City Council has expressed support for encouraging development of ADUs and JADUs as one of several tools to provide additional housing options throughout the City and to meet the City’s Regional Housing Needs Allocation determination. The City Council provided direction to Staff on ADU development during discussions throughout the 6th Cycle Housing Element update. The City’s 6th Cycle Housing Element contains several policies intended to incentivize and promote the construction of ADUs.

Steven W. Huang, DDS, Mayor
Gretchen Shepherd Romey, Vice Mayor
Tony Chou, Council Member
Calvin Lo, Council Member
Steve Talt, Council Member
PAGE 5 of 91
Specifically, the City’s Housing Element acknowledges that “[t]he provisions of ADUs (Accessory Dwelling Units) and JADUs (Junior Accessory Dwelling Units), and the adoption of a voluntary Universal Design program, can help to address these special needs [referring to disabled senior citizens].” Policy 1.3 of the Housing Element is to “[c]ontinue to encourage and promote the development of accessory dwelling units as an important housing resource.”
Policy 1.4 of the Housing Element is to “[e]ncourage the construction of attached accessory dwelling units and junior accessory dwelling units to house multi-generational families, and as a source of affordable housing for extremely low- and lower-income households and persons with disabilities (including those with developmental disabilities).”
In order to implement Policies 1.3 and 1.4, the City has adopted Programs

1.2, 1.3, and 1.4 of the Housing Element to encourage ADU/JADU construction. Program 1.2 is for the City to encourage and facilitate ADU/JADU construction by utilizing pre-approved plans that have already gone through the City’s building plan check process and which meet the City’s guidelines for architectural design, to save time and money for applicants. Under Program

1.2, the City will also consider adoption of a program to financially assist lowincome property owners in the development of JADUs through a low-interest or forgivable loan in exchange for continued affordability, beginning with a pilot program.

Under Program 1.3, the City will annually monitor the effectiveness of its strategy for encouraging ADU/JADU construction and suggests that if the City is not meeting its objectives for ADU/JADU construction by 2024 that it consider updating the City’s ADU/JADU ordinance to ensure compliance with state law.

Program 1.4 calls for the City to distribute information on ADUs and their required development standards with the goal of achieving an average construction rate of 25-30 annually. The City will post information and/or links about ADUs, their costs, financing, tax implications, and return on investment on its website.

The City’s General Plan Encourages the Development of ADUs/JADUs The proposed Ordinance is also consistent with the City’s General Plan.

Specifically, the proposed Ordinance complies with Objectives L.1 (Estate Residential), L.2 (Very Low Density Residential), and L.3 (Low Density Residential) of the General Plan which permit residential areas to have PAGE 6 of 91
ADUs/JADUs to meet state housing requirements.

The City’s ADU Ordinance Needs Updating to Comply with State Law The City last updated its Municipal Code sections governing ADUs and JADUs in 2020.

Over the past three years, Governor Newsom has signed into effect a multitude of new laws that impact ADUs and JADUs:
• 2021: AB 345 (permitting separate conveyance of ADUs from primary dwellings in limited circumstances), AB 3182 and AB 68 (streamlining ADU approvals);
• 2022:SB 897 and AB 2221 (increasing height limits of ADUs); and • 2023: AB 976 (extending ability to impose owner-occupancy requirements), and AB 1332 (pre-approved ADU plan sets).

On November 21, 2023, the Planning Commission conducted a special public hearing to review and take public comment on Ordinance No. O-23-1409. The Planning Commission unanimously voted (5-0) to adopt Planning Commission Resolution No. PCR-23-18, recommending that the City Council adopt Ordinance No. O-24-1411 with revisions to correct formatting errors, eliminate landscaping as a basis of obscuring windows with direct sight, and further review and address the concerns from the public comment received by the California Housing Defense Fund (CalHDF) as identified on Attachment No.

1. DISCUSSION
Staff has prepared a draft ordinance for your review (Attachment No. 2), which would amend Municipal Code Sections 23.01.01 (Definitions) and 23.02.25 (Accessory Dwelling Units). The proposed Ordinance would make the following changes to the Municipal Code:

1. Clarifying the setback requirements for ADUs/JADUs on corner lots;

2. Increasing possible height limits of ADUs/JADUs as required by state law if located near a major public transit hub;

3. Clarifying that attached ADUs must have separate exterior access;

4. Clarifying that detached ADUs must be located six feet or more from each dwelling, building, and other structure on the property; PAGE 7 of 91

5. Clarifying that this separation distance includes any mechanical or heating, ventilation, air conditioning equipment that is on the exterior of an ADU/JADU;

6. Clarifying that a JADU must contain an efficiency kitchen;

7. Adding a definition of “Primary Dwelling Unit” or “Primary Residence” to the Municipal Code;

8. Clarifying that City does not require will-serve letters from water suppliers;

9. Adding a requirement that ADUs/JADUs must be located to preserve established, heritage, or oak trees;

10. Clarifying that ADUs/JADUs will not be given separate street addresses from the primary unit unless the Director of Community Development determines that one is required for public safety purposes;

11. Adding a requirement that all detached ADUs shall comply with City Pre-Approved Roof Materials Colors and Applications and the City’s Window and Door Replacement Procedure and Pre-Approved Window and Exterior Door Materials List; and

12. Adding a requirement that when an ADU is created by converting or demolishing a garage, the door to the ADU must maintain its architectural style to continue to appear as a vehicle entrance if visible from the public right-of-way.

CEQA Review
The City reviewed the environmental impacts of this Ordinance under the California Environmental Quality Act (Public Resources Code §§ 21000, et seq. “CEQA”) and the regulations promulgated thereunder (14 Cal. Code of Regs. §§ 15000, et seq., the “CEQA Guidelines”) and this Ordinance is not subject to further review for the following reasons: (1) the Ordinance is exempt pursuant to Public Resources Code section 21080.17, which exempts the local adoption of ordinances regarding second units in single or multifamily residential zones; (2) the Ordinance is exempt under CEQA Guidelines (14 Cal. Code Regs. § 15301), which exempts projects involving the minor alteration of existing residences involving negligible or no expansion of use beyond that already in existence; (3) it will not result in a direct or reasonably foreseeable indirect physical change in the environment (14 Cal. Code Regs.

PAGE 8 of 91
§ 15060(c)(2)); (4) there is no possibility that the Ordinance may have a significant effect on the environment (14 Cal. Code Regs. § 15061(b)(3)); and (5) the Ordinance, by itself, does not constitute a “project” as defined in the CEQA Guidelines (14 Cal. Code Regs. § 15378). The Ordinance is for general policies and procedure-making. It can be seen with certainty that there is no possibility that the Ordinance may have a significant effect on the environment.

FISCAL IMPACT & PROCUREMENT REVIEW
There is no new financial impact.

LEGAL REVIEW
The City Attorney's office has reviewed and approved as to form.

RECOMMENDATION
Staff recommends the City Council conduct a public hearing and introduce for first reading Ordinance No. O-24-1411. If the City Council agrees, an appropriate motion would be:
“I move to waive full reading and introduce by title only Ordinance No. O-24- 1411, an Ordinance of the San Marino City Council amending Municipal Code Sections 23.01.01 and 23.02.25 to implement State law regarding accessory dwelling units.”

ATTACHMENTS

1. California Housing Defense Fund letter dated November 21, 2023

2. Draft Ordinance No. O-24-1411

3. Planning Commission Resolution No. PCR-23-18
PAGE 9 of 91
Nov 21, 2023
City of San Marino
2200 Huntington Dr.

San Marino, CA 91108
By Email: [email protected]
CC: [email protected], [email protected]
Re: Proposed amendment of the City’s Accessory Dwelling Unit and Junior Accessory Dwelling Unit Regulations
Dear San Marino Planning Commission,
The California Housing Defense Fund (“CalHDF”) submits this letter as a public comment concerning item 3 on the agenda for tonight’s Special Planning Commission meeting. This item – a zoning text amendment to attempt to bring the City’s legislation into compliance with state law regarding accessory dwelling units, or ADUs and JADUs – presents a number of legal problems. CalHDF urges the Commission to address these problems before recommending the ordinance to Council.

Deed Restrictions Imposed on ADUs Cannot be Enforced
The deed restrictions imposed on ADUs are unenforceable. This is due to the absence of horizontal privity between the City and the applicant. In other words, since the City does not own the applicant’s property at the time of the application, and does not own a neighboring property to whose benefit the proposed restriction(s) redound, black letter property law bars the restrictions from binding future property owners. (See, e.g., Scaringe v. J. C. C. Enters. (1988) 205 Cal.App.3d 1536 [describing the types of privity relationship between covenanting parties that allow enforcement of a deed restriction]; see also Civ. Code § 1460 et seq.) The proposed deed restrictions in the ordinance – concerning owner occupancy, livable area, and separate conveyance – should be cut.

Additionally, under Gov. Code § 65852.2, subds. (a)(1)(D)(i), the city must allow separate conveyance “as provided in Section 65852.26.” This includes but is not limited to ADUs built or developed by a qualified nonprofit corporation, units with long-term affordability restrictions on the sale, and the accessory dwelling units that have a separate water, sewer, or electrical connection to that utility. (Gov. Code § 65852.26.) 360 Grand Ave #323, Oakland 94610
[email protected] PAGE 10 of 91
Some Design Standards in the Proposed Ordinance Are Not Objective Only “objective” standards may be imposed on ADUs. (Gov. Code § 65852.2, subds. (a)(1)(B)(i), (e)(7); see also Gov. Code § 66300, subd. (b)(1)(C).) “Objective standards” are those that “involve no personal or subjective judgment by a public official and are uniformly verifiable by reference to an external and uniform benchmark.” (Gov. Code § 65852.2, subd. (j)(7).) The proposed ordinance falls short of this standard on several points:
● In the definition of “Attached ADU,” the ordinance states that an ADU’s exterior access shall be located in a manner that will preserve "the privacy of the primary residence and any adjoining residences.” It is not clear what counts as “preserving privacy,” and the city might, under this language, reject ADUs based on subjective aesthetic preferences. This must be removed or clarified in an objective manner. ● In the location and zoning requirements section, the ordinance requires ADUs to “locate and design ADU/JADUs so that the retention of established, heritage, or oak trees is accommodated whenever possible.” The phrase “whenever possible” is not clearly defined, and is therefore not an objective requirement. This section is ambiguous and unenforceable without clarification as to that definition. ● In the development standards, the ordinance states that “ADUs shall exactly match the building materials, colors, style, and form of the primary residence. Architectural details, including, but not limited to, windows, roof pitch and lines, eaves, fascia boards, and trim, shall match the primary residence on the property.” It is not objective what it means for design features to “match the primary residence.” An applicant cannot know ex ante and with certainty whether their design will satisfy the rules. Thus, the language here must be made more precise, or else it must be deleted.
◄ ►
CalHDF appreciates the Commission’s attention to its ADU ordinance. As the Council knows, our state faces an acute housing crisis, and ADUs are a crucial part of the solution. It is important, then, that local implementing ordinances follow the law, and CalHDF urges the Commission to correct the problems described above before recommending the ordinance to Council.

CalHDF is a 501(c)3 non-profit corporation whose mission includes advocating for increased access to housing for Californians at all income levels, including low-income households.

You may learn more about CalHDF at www.calhdf.org.

Sincerely,
2 of 3 PAGE 11 of 91
Dylan Casey
CalHDF Executive Director
3 of 3 PAGE 12 of 91
4865-3408-2190 v2 1
ORDINANCE NO. O-24-1411

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SAN
MARINO AMENDING MUNICIPAL CODE SECTIONS 23.01.01
(DEFINITIONS) AND 23.02.25 (ACCESSORY DWELLING UNITS) TO

IMPLEMENT STATE LAW REGARDING ACCESSORY DWELLING
UNITS

THE CITY COUNCIL OF THE CITY OF SAN MARINO DOES ORDAIN AS FOLLOWS:

SECTION 1. RECITALS
WHEREAS, Chapter XXIII (Zoning and Development, Advertising and Signs, Fences and Walls) of the City of San Marino’s Municipal Code (“Planning and Zoning Code”) provides for the organized, predictable, and efficient development of land within the City; and WHEREAS, the Planning and Zoning Code establishes land use districts throughout the City and regulates the development of land in each district, including construction of accessory dwelling units (ADUs) and junior accessory dwelling units (JADUs); and WHEREAS, in recent years, the California Legislature has approved, and the Governor has signed into law, a number of bills that have amended Government Code Sections 65852.2 and 65852.22 to impose limits on local authority to regulate ADUs and JADUs; and WHEREAS, the City last updated its Municipal Code sections governing ADUs and JADUs in 2020; and
WHEREAS, since 2020 the California Legislature has approved, and the Governor has signed into law, a number of bills that have amended Government Code Sections 65852.2 and 65852.22 to impose limits on local authority to regulate ADUs and JADUs ((2021: AB 345 (permitting separate conveyance of ADUs from primary dwellings in limited circumstances), AB 3182 and AB 68 (streamlining ADU approvals)); (2022: SB 897 and AB 2221 (increasing height limits of ADUs)); and (2023: AB 976 (owner-occupancy requirements), and AB 1332 (pre-approved ADU plan sets)); and
WHEREAS, the City Council of the City of San Marino seeks to update its Municipal Code to bring it into conformance with state law on ADUs and JADUs; and WHEREAS, this Ordinance revises the Municipal Code to increase the allowable height limits for ADUs when the ADU is located near a public transit hub as required by the Government Code and to make other changes to bring the Municipal Code into conformance with state law and clarify existing ambiguities in the City’s regulation of ADUs and JADUs; and WHEREAS, on November 21, 2023, the Planning Commission conducted a duly noticed public hearing to consider the proposed Ordinance and recommended to the City Council that it adopt the proposed Ordinance; and
PAGE 13 of 91
4865-3408-2190 v2 2
WHEREAS, notice of Public Hearing before the City Council was duly given and published in the time, form, and manner as required by law; and
WHEREAS, on March 13, 2024, the City Council considered this Ordinance. Its findings are made based on the entire administrative record including testimony and evidence presented to the Planning Commission on November 21, 2023, and to the City Council at its February 23, 2024 public hearing, including, without limitation, the staff report submitted by the Director of Community Development.

SECTION 2. GENERAL PLAN. Pursuant to Government Code § 65860, the City Council hereby determines that this Ordinance is compatible with, consistent with and integrated with all other elements of the City’s General Plan.

1. The City Council determines that this Ordinance is compatible with Objective L.1 of the General Plan (Estate Residential), which “provide[s] an estate area with large lot sizes in the hilly terrain of the northwestern area of the City for single-family residential use[]” and has a policy of allowing single-family residences to have “‘second units’ as defined by the City of San Marino in order to meet state housing requirements, and limited accessory structures to the primary residence.”

2. The City Council determines that this Ordinance is compatible with Objective L.2 of the General Plan (Very Low Density Residential), which “provide[s] residential area districts with large lots in traditional neighborhood patterns for single-family residential use[]” and has a policy of allowing single-family residences to have “‘second units’ as defined by the City of San Marino in order to meet state housing requirements, and limited accessory structures to the primary residence.”

3. The City Council determines that this Ordinance is compatible with Objective L.3 of the General Plan (Low Density Residential), which “provide[s] residential area districts that reflect the predominant pattern of residential development in the City – single-family development on standard size residential lots[]” and has a policy of allowing single-family residences to have “‘second units’ as defined by the City of San Marino in order to meet state housing requirements, and limited accessory structures to the primary residence.” SECTION 3. AMENDMENT. Section 23.01.01 (Definitions) of the San Marino Municipal Code is amended in its entirety and shall read as shown in Exhibit “A” to this Ordinance.

SECTION 4. AMENDMENT. Section 23.02.25 (Accessory Dwelling Units) of the San Marino Municipal Code is amended in its entirety and shall read as shown in Exhibit “B” to this Ordinance.

SECTION 5. ENVIRONMENTAL. The City Council finds and determines that this ordinance is not subject to further review under the California Environmental Quality Act (Public Resources Code §§ 21000, et seq.; “CEQA”) for the following reasons: (1) the ordinance is exempt pursuant to Public Resources Code section 21080.17, which exempts the local adoption of ordinances regarding second units in single or multifamily residential zones; (2) the ordinance is exempt under CEQA Guidelines (14 Cal. Code Regs. § 15301), which exempts PAGE 14 of 91
4865-3408-2190 v2 3
projects involving the minor alteration of existing residences involving negligible or no expansion of use beyond that already in existence; (3) it will not result in a direct or reasonably foreseeable indirect physical change in the environment (14 Cal. Code Regs. § 15060(c)(2)); (4) there is no possibility that the ordinance may have a significant effect on the environment (14 Cal. Code Regs. § 15061(b)(3)); and (5) the ordinance, by itself, does not constitute a “project” as defined in the CEQA Guidelines (14 Cal. Code Regs. § 15378). The Ordinance is for general policies and procedure-making. It can be seen with certainty that there is no possibility that the Ordinance may have a significant effect on the environment.

SECTION 6. SEVERABILITY. If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this Chapter, or its application to any person or circumstance, if for any reason is held to be invalid or unenforceable, such invalidity or unenforceability shall not affect the validity or enforceability of the remaining sections, subsections, subdivisions, paragraphs, sentences, clauses or phrases of this Chapter, or its application to any other person or circumstance. The City Council declares that it would have adopted each section, subsection, subdivision, paragraph, sentence, clause or phrase hereof, irrespective of the fact that any one or more other sections, subsections, subdivisions, paragraphs, sentences, clauses or phrases hereof be declared invalid or unenforceable.

SECTION 7. CONSTRUCTION. This Ordinance must be broadly construed to achieve the purposes stated in this Ordinance. It is the City Council’s intent that the provisions of this Ordinance be interpreted or implemented by the City and others in a manner that facilitates the purposes set forth in this Ordinance.

SECTION 8. VALIDITY OF PREVIOUS CODE SECTIONS. If this entire Ordinance or its application is deemed invalid by a court of competent jurisdiction, any repeal or amendment of the SMMC or other city ordinance by this Ordinance will be rendered void and cause such previous SMMC provision or other city ordinance to remain in full force and effect for all purposes.

SECTION 9. PUBLICATION AND EFFECTIVE DATE. The Mayor shall sign and the City Clerk shall attest to the adoption of this Ordinance and shall cause the same to be published as required by law. This Ordinance takes effect 30 days from the date of its adoption.

PASSED, APPROVED, AND ADOPTED this 13th day of March, 2024. ________________________
STEVEN W. HUANG, DDS
PAGE 15 of 91
4865-3408-2190 v2 4
ATTEST:
_________________________

ALISON WALKER

CITY CLERK
APPROVED AS TO FORM:
____________________________

JOSEPH MONTES

CITY ATTORNEY

STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) ss

CITY OF SAN MARINO )
I HEREBY CERTIFY that the foregoing City of San Marino Ordinance No. O-24-1411 was introduced and read by title at a Regular Meeting of the San Marino City Council held on the 23rd day of February, 2024, and was adopted on second reading at a meeting of the City Council held on the 13th day of March, 2024 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
____________________________

ALISON WALKER

CITY CLERK
PAGE 16 of 91
4863‐5723‐8916 v3

EXHIBIT A

23.01.01: DEFINITIONS:

When not consistent with the context, words used in the present tense include the future; words in the singular form include the plural; those in the plural form include the singular. The word "shall" is mandatory; the word "may" is permissive. The following words and phrases, when used in this chapter shall, for the purpose of this chapter, have the meanings respectively ascribed to them in this section:

ABUT: To adjoin at or along a common lot line or corner, except where such common lot line or corner is located in the right‐of‐way of a public street.

ACCESSORY BUILDING: Any building, the use of which is subordinate to that of the main building which includes, but is not limited to, garages, second units, recreation buildings, workshops, greenhouses, offices and storage sheds.

ACCESSORY DWELLING UNIT: Accessory Dwelling Unit (also "ADU", "second unit," or "granny unit") shall mean an attached or detached residential dwelling unit which provides complete independent living facilities for one or more persons. It shall include a kitchen as defined in this Chapter, a full bath, and permanent provisions for living, sleeping, eating, cooking, and sanitation on the same parcel where the primary single‐family residence is situated. An accessory dwelling unit also includes an "Efficiency Unit" as defined in Health and Safety Code Section 17958.1 and a "Manufactured Home" as defined in Health and Safety Code Section 18007.

1. 1.   "ATTACHED ADU" shall mean a new ADU is constructed as a physical expansion (i.e. addition) to the primary dwelling and is attached to the single family dwelling unit by one (1) or more common walls. An Attached ADU shall have a separate exterior access. The exterior access shall be a standard exterior door and shall be located in a manner that will preserve, to the greatest extent feasible, the privacy of the primary residence and any adjoining residences and, to the greatest extent feasible, shall not be visible from the street.

2. 2.   "CONVERTED ADU" shall mean an ADU created within the interior of an existing structure that occupies part of the floor area of the existing structure, as defined in this chapter. A converted ADU does not include an ADU that would: (a) increase the height of an existing structure; (b) require removal of more than fifty (50) cubic yards as part of the excavation of an existing structure; or (c) increase the livable area of the existing structure by more than one hundred fifty (150) square feet beyond its existing physical dimensions for the purpose of accommodating ingress and egress.

3. 3.   "DETACHED ADU" shall mean a new ADU that is located on the property such that the unit does not share any walls with the single family dwelling unit or multiple family dwelling unit, and the distance between nearest point of any portion of the unit and the single family dwelling unit or multiple family dwelling unit is six feet (6') or more. A Detached ADU shall be located six feet (6') or more from each dwelling, building, and other structure on the property.

PAGE 17 of 91
4863‐5723‐8916 v3
ADULT ENRICHMENT CENTER: An establishment which provides instructional, and personal improvement classes, related and secondary to its permitted primary use. An adult enrichment center shall provide such services only for persons over the age of seventeen (17) and may be held only between the hours of six o'clock (6:00) P.M. and ten o'clock (10:00) P.M.

ALLEY: Any public roadway without curbs or sidewalks having a width that does not exceed twenty feet (20') that is primarily used for access to the rear or side yards of abutting residential properties.

ARCHITECTURAL FEATURE: A decorative feature that is supported from an exterior wall of a building, has no foundation to the ground, adds no additional floor space.

ASSISTANT: A person who is subordinate to the owner of a business, including a home occupation.

AUTO GROOMING/DETAILING SERVICES: An establishment which only provides hand washing, waxing, and interior cleaning services for automobiles.

BASEMENT: The portion of a building that is below the adjacent natural grade and the ceiling of which is no more than five feet (5') above the average level of the highest and lowest points of the natural grade immediately adjacent to the exterior walls of the building.

BEDROOM: Any room which is not a kitchen, dining room, living room, family room or bathroom and which is designated as a bedroom or is capable of being used for sleeping quarters, which contains a closet, or to which a closet could be added, which has a nearby or adjacent bathroom, and which meets the requirements contained in section 23.02.10 of this chapter.

BLOCK: The property abutting on one side of a street and lying between the two (2) nearest intersecting or intercepting streets or between the termination of such street and the nearest intersecting or intercepting street. Where the boundary line of the City or where the boundary line of any zone established by this chapter intersects or intercepts a street in a block, the block shall be considered to end at the City boundary line or at such zone line.

BOARDER: An individual who regularly or temporarily gets the use of a room at another's home for pay.

BUILDING/STRUCTURE: The terms "building" and "structure" shall be synonymous and shall mean that which is framed, erected, constructed or placed to stand temporarily or permanently on a lot. Driveways, patios, decks or walks not more than six inches (6") higher than the ground on which they rest shall not be considered buildings.

CARPORT: A roofed structure, other than a garage or a porte‐ cochere, whether or not attached to another structure, which could be used to protect a parked vehicle from rain, sun, wind, or other similar environmental elements. Structures that are temporary in nature or are constructed in such a way as to be collapsible, and are used to shelter a vehicle, shall be considered a carport.

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CIRCULAR DRIVEWAY: A driveway which has one or more curb cuts which provides an area in the front yard for turning around or parking a vehicle, and which is not necessary to provide direct access from a street to a garage.

COMMERCIAL BUILDING: Any structure used for a commercial purpose.

COMMISSION: The City Planning Commission 1 .

COMMUNITY ENRICHMENT OF SAN MARINO HIGH SCHOOL GRADUATION CELEBRATION: The design, assembly, preparation, and storage of theatrical scenery, panels, sets, and props for the annual Parent Teacher Student Association sponsored theme party for the graduating high school senior class of San Marino High School.

COMPATIBLE: Having an architectural style, visual bulk, massiveness, height, width and length which is compatible with the neighborhood and which harmonizes with the existing residential or commercial structures in the neighborhood and, in the case of a building addition, with the existing building.

CONVENIENCE MARKETS: Retail stores selling food (for off site consumption), household items and other related retail items. Convenience markets shall contain no more than four thousand (4,000) square feet of gross floor area.

CORNER LOT: A lot situated at the junction of and abutting on two (2) intersecting streets.

COUNCIL: The City Council.

COURT SURFACE: The area of a lot designated and approved for recreational court purposes.

The court surface may or may not be paved or marked by permanent boundaries.

DATUM PLANE 2 : In the R‐1 Zone the datum plane for a building shall be a horizontal plane passing through the average of the highest and lowest points of the existing grade along that face of the structure which is nearest to the street. In Zone C‐1 the datum plane for a building shall be a horizontal plane passing through the front property line grade, as shown on the plans and profiles in the Office of the City Engineer, at a point where such property line intersects the centerline of that part of the building facing upon or approximately parallel to such street. In case there are no such plans or profiles, the City Engineer shall establish such grade.

DRIVEWAY: A paved or impervious strip of land having the purpose of providing access from the street through a curb cut to a garage.

DWELLING: Any building or portion thereof which is occupied, in whole or in part, as a home or residence.

DWELLING UNIT: One or more rooms in a dwelling designed for occupancy by one family and having only one kitchen.

EFFICIENCY KITCHEN: A cooking facility with appliances, a food preparation counter, and storage cabinets that are of reasonable size in relation to the size of the junior accessory dwelling unit as defined by Government Code § 65852.22(a)(6).

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EMERGENCY SHELTER: A facility that provides immediate and short term housing with minimal support services for homeless persons.

FAMILY: An immediate family related by blood, marriage or adoption, or a group of individuals who are unrelated and live together as a single housekeeping unit in a dwelling unit. This shall not include an individual paying rent to a landlord for the purpose of temporarily residing in a dwelling unit.

FENCES: A wall or similar enclosing structure made of wood, iron, masonry or other material, partially or completely opaque in its surface area.

FINISHED GROUND SURFACE: The ground surface within a yard which has been surfaced with concrete, brick, stones, bituminous materials, crushed rock, gravel, sand or similar materials or on which grass, flowers, shrubbery or trees have been planted or which has been graded in preparation for surfacing or planting.

FOOTPRINT: The area of a lot covered by the first floor of the main residential building including an attached garage but excluding covered or uncovered porches or patios, chimneys, or other architectural features.

FRONT YARD: That portion of a lot in front of the main building footprint facing the street and which extends across the entire width of the lot; provided, however, that upon vacant property, the front yard shall be the yard between the front line of the lot and the front yard setback line ascribed to such lot, and which extends across the entire width of the lot.

FRONT YARD SETBACK LINE: A line parallel with the front lot line at a distance equal to the minimum required front yard dimensions for the appropriate area district as contained within this chapter.

FULL BATH: A room with a working sink, shower or bathtub and toilet.

GARAGE: A building or portion of a building, having a door and enclosed by walls on at least three (3) sides in which motor vehicles used by occupants of the building or buildings on the lot are stored or kept.

HEDGE: A row of planted trees, shrubs or other vegetation that forms a physical boundary or barrier, or otherwise obscures visibility into or onto the property upon which it is located.

HEIGHT: The vertical distance from the datum plane to the highest part of a building, including penthouses, water tanks and their enclosures, elevator enclosures and all other roof structures, excluding chimneys and architectural features.

HEIGHT OF FENCE OR YARD WALL: The height of any fence or yard wall at any point shall be the difference in elevation between the top of the fence or yard wall and the finished ground surface at a point within one foot (1') from the fence or yard wall, measured at right angles from the lowest grade elevation.

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HEIGHT OF RETAINING WALL: The height of any retaining wall shall be the height of its exposed vertical surface.

HOME OCCUPATION: The conduct of a business within a dwelling unit or residential site, employing occupants of the dwelling, with the business activity being subordinate to the residential use of the property. Examples include, but are not limited to, in‐home tutoring, accountants and financial advisors, architects, artists, attorneys, offices for construction businesses (no equipment or material storage), and real estate sales. This category includes cottage food uses, consistent with State law.

IMMEDIATE FAMILY: Parents and their children, legal guardianships, mother, father, mother‐in‐ law, father‐in‐law, brother, sister, brother‐in‐law, sister‐in‐law, grandparents or grandchildren.

IMPERVIOUS COVERAGE: Shall include, but not be limited to, driveways, walkways, circular driveways and sidewalks that do not allow rainwater to be directly absorbed by the ground.

Compacted soil or decomposed granite that prevents percolation of runoff shall be considered impervious coverage. Surfaces such as brick pavers, laid stones, or slate adjoined to constitute one solid surface, shall be impervious coverage.

INTERIOR LOT: A lot having only one street frontage.

JUNIOR ACCESSORY DWELLING UNIT: Also known as “junior ADU” or “JADU” shall have the same meaning as defined in the California Government Code section 65852.22, as amended from time to time. A JADU must contain at least an efficiency kitchen, which includes cooking facilities, a food preparation counter, and storage cabinets that are of reasonable size in relation to the junior accessory dwelling unit.

KEY LOT: A lot, the side line of which abuts the rear line of one or more adjoining lots.

KITCHEN: Kitchen shall mean a room or portion thereof containing permanent facilities designed and used for food preparation, cooking, eating and dish washing. A kitchen shall include all of the following: a sink with hot and cold running water; a built‐in range, or stove‐top and an oven; at a minimum, an apartment‐sized refrigerator (minimum 10 cubic feet). In addition to the aforementioned improvements, a kitchen may also include any of the following:
microwave, convection oven, hot plate or automatic dish washer.

LICENSED RESIDENTIAL CARE FACILITIES: State licensed facilities maintained and operated to provide nonmedical residential care, day treatment, or foster agency services for six (6) or fewer adults, children, or adults and children and which are required by State law to be treated as a single housekeeping unit for zoning purposes.

LIGHT FIXTURE(S): An assembly, including housing, reflectors and lenses, which accommodates a lamp. A supporting pole and arm are not parts of a light fixture.

LIVABLE AREA: The square footage of all floor areas of a building, including basements, measured from the exterior faces of walls, excluding the following:

A. Open porches,
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B. Open patios,
C. Pergolas,
D. Garages,
E. Attics that are not provided with heating or cooling appliances or systems, F. Basements that do not exceed the maximum allowable size under subsection 23.02.19A of this chapter,
G. Subterranean parking spaces and related turnaround areas.

Accessory buildings that are provided with heating or cooling appliances or systems shall constitute livable area. Accessory buildings that are not provided with heating or cooling appliances or systems shall constitute livable area if they provide the minimum amount of natural light and ventilation required to be considered habitable under the Building Code and are enclosed on all sides with any combination of walls, doors and windows and have a ceiling height of at least seven feet (7').

LOT: Any parcel shown on a recorded tract map or on a record of survey recorded pursuant to an approved division of land or a parcel map or otherwise approved by the Council as a building site for the construction of one main building.

LOT AREA: The gross square footage of the lot as measured along the perimeter of the lot as defined in "yard map" herein. Actual lot area is used in section 23.02.10 of this chapter.

LOT COVERAGE: The area of a lot covered by a roofed building(s) constructed on a foundation or slab, whether at ground level, above ground level or below ground level. Excluded from the definition of lot coverage are open porches and balconies in the front of the building(s) visible from the street, with an area not to exceed the lesser of one hundred fifty (150) square feet or one and one‐half percent (1.5%) of the lesser of the actual lot area or statutory lot area. "Roofed" for purposes of this definition, shall mean a coverage of greater than fifty percent (50%), viewed from overhead. Such "lot coverage" is also defined to include the areas of eaves extending more than twenty four inches (24") from the structure. The first twenty four inches (24") of any eaves area shall not be counted as lot coverage. Lot coverage shall not include horizontal projections from buildings on a lot such as cornices, buttresses or chimneys.

LOT LINE: The legal boundary that separates one lot from another or a public right‐of‐way.

MANAGER: The City Manager of the City of San Marino or any City employee authorized by the City Manager to enforce the provisions of this Code.

MARKETS/GROCERY STORES: Retail stores selling an assortment of food (for off site consumption) and food preparation materials, household items, and other related retail items.

Ancillary to the retail use, markets/grocery stores can include pharmacies, delicatessens and eating establishments allowing for on site consumption of food. The areas designated for on site consumption of food shall not exceed ten percent (10%) of the gross floor area of the PAGE 22 of 91
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market/grocery store. Markets/grocery stores must be greater than four thousand (4,000) square feet of gross floor area.

MASSAGE THERAPIST: A certified massage therapist or certified massage practitioner, as those terms are defined in chapter XI, article 11 of this Code.

MASSAGE THERAPY: "Massage or bodywork", as defined in chapter XI, article 11 of this Code.

MASSAGE THERAPY ESTABLISHMENT: Massage establishment, as defined in chapter XI, article 11 of this Code.

MINOR FIELD CHANGE: Changes to the approved plans or specifications including revisions, deletions, and additions, to the work prescribed on the approved set of plans that minimally deviates from the finishes, materials, and/or architectural features of the existing or approved structure and will not result in added lot coverage or livable area.

NEIGHBORHOOD:

A. The two (2) properties on each side of the lot;
B. All properties adjoining the rear of the lot and each property on either side of the adjoining property(ies);
C. Extending the lot's property line across the street, all property(ies) across the street within the parameters of the extension and the property on either side of those properties; D. For houses at the end of a cul‐de‐sac street, all property(ies) adjoining the rear of the lot, each property on either side of those adjoining property(ies) and the three (3) properties extending from each side of the lot.

OCCUPIED: Arranged, designed or intended to be occupied.

OPAQUE FENCE COVERING: A canvas, plastic, wood or equivalent material applied to or constituting a portion of a fence which is opaque to the passage of light.

OWNER: Presumed to be the person(s) shown as the owner(s) of the real property on the last equalized assessment roll of the Los Angeles County Tax Assessor.

PARK OR PARKING: The standing or leaving of a vehicle, whether occupied or not.

PARKING SPACE: A paved or impervious area, not including a driveway or circular driveway, which is designed for parking a vehicle. A parking space may be covered, enclosed or open.

PAROLEE‐PROBATIONER HOME: Any residential structure or unit, whether owned and/or operated by an individual or a for profit or nonprofit entity that houses two (2) or more parolees‐ probationers in exchange for monetary or nonmonetary consideration given and/or paid by the parolee‐probationer and/or any public or private entity or person on behalf of the parolee‐ probationer. A parolee‐probationer includes: a) any individual who has been convicted of a Federal crime, sentenced to a United States prison, and received conditional and revocable release in the community under the supervision of a Federal parole officer; b) any individual PAGE 23 of 91
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who has served a term of imprisonment in a State prison and who is serving a period of supervised community custody, as defined in Penal Code section 3000, and is under the jurisdiction of the California Department of Corrections, Parole and Community Services Division; and c) an adult or juvenile sentenced to a term in the California Youth Authority and who has received conditional and revocable release in the community under the supervision of a youth authority parole officer.

PLURAL NUMBER: Includes the singular.

PORTE‐COCHERE: A roofed structure that provides shelter for passengers entering or exiting a vehicle.

PRESENT TENSE: Includes the future.

PRIMARY DWELLING UNIT OR PRIMARY RESIDENCE: means a building designed and used exclusively for residential occupancy and which, at a minimum, contains one kitchen, bathroom facilities, and sleeping quarters. For purposes of this article, the single‐family or multifamily residence in which an ADU/JADU is located within, attached to, or detached from is considered the primary dwelling."
PRIVACY: The prevention of the visual observation of any rear or side property area from any adjoining property.

PUBLIC PARKING AREA: An open area, other than a street, used for the temporary parking of automobiles, whether available for use by the owner or his/her guests or customers or for public use, whether free, for compensation or as an accommodation for clients and customers in Zone C‐1.

REAR YARD: A yard between the rear line of the lot and the rear line of the main building which extends across the entire width of the lot. Where a public alley exists at the rear lot line, one‐ half (1/2) but not to exceed ten feet (10') of such alley may be considered to be a portion of such rear yard; provided, however, that upon vacant property, the rear yard shall be the yard between the rear line of the lot and the rear yard setback line ascribed to such lot and which extends across the entire width of the lot.

REAR YARD SETBACK LINE: A line parallel with the rear lot line at a distance equal to the minimum required rear yard dimensions for the appropriate area district as contained within subsection 23.02.09A of this chapter.

RECREATIONAL COURT: A generally rectangular space, with dimensions of at least thirty feet by sixty feet (30'x60'), marked off or capable of being used for the purpose of playing paddle tennis or tennis. Swimming pools, badminton, basketball (half courts) and volleyball courts are not recreational courts.

REQUIRED YARD: That portion of a lot or building site upon which no portion of a main building is permitted to be constructed by the provisions of this Code.

RESIDENTIAL BUILDING: Any structure designed for use as a habitation.

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RESTAURANT: Any establishment which provides facilities for the consumption of food on the premises.

RETAINING WALL: A structure made of wood, metal, masonry or other materials designed to withstand pressure exerted by earth or by water or by both.

SATELLITE DISH ANTENNAS: Antennas used for "receive only" operations from stationary synchronous earth satellites and having a reflective dish shaped element, generally circular in shape, with a diameter of greater than two feet (2'), shall be considered structures in the context of the Building and Zoning Codes.

SCHOOLS: An educational institution organized for the teaching, research and study of a curriculum at least equivalent to that required in corresponding grades of a public school and associated sports and recreational activities; an institution empowered to confer degrees equivalent to those conferred by public schools in special departments, such as engineering, theology, law, medicine and the arts; or an accredited institution of higher learning, including related research.

SIDE STREET LINE OF A CORNER LOT: The side of a lot with the longest street frontage.

SIDE YARD: A yard between the side line of a lot and the side line of a main building and which extends from the front yard to the rear yard; provided, however, that upon vacant property, the side yard shall be the yard between the side line of the lot and the side yard setback line ascribed to such lot and which extends across the entire width of the lot.

SIDE YARD SETBACK LINE: A line parallel with the side property line at a distance equal to the minimum required side yard dimension for the appropriate area district as contained within this chapter.

SINGLE‐FAMILY DWELLING: The main building on a lot designated and used exclusively for occupancy by one family.

SINGLE HOUSEKEEPING UNIT: The functional equivalent of a traditional family, whose members are an interactive group of persons jointly occupying a single dwelling unit, including the joint use of and responsibility for common areas, and sharing household activities and responsibilities such as meals, chores, household maintenance, and expenses, and where, if the unit is rented, all adult residents have chosen to jointly occupy the entire premises of the dwelling unit, under a single written lease with joint use and responsibility for the premises, and the makeup of the household occupying the unit is determined by the residents of the unit rather than the landlord or property manager.

SMOKE SHOP: An establishment where the primary use is wholesale or retail sale, distribution, delivery, display, or exchange of tobacco products, tobacco paraphernalia, or any combination of these items.

STATUTORY LOT SIZE: Shall refer to the minimum permitted size of a lot in each area district as established in this chapter.

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STORAGE: The placement of a vehicle or equipment in a given location for a continuous period of more than forty eight (48) consecutive hours.

STORY: That portion of a building included between the upper surface of any floor and the upper surface of the floor next above; except, that the topmost story shall be that portion of a building included between the upper surface of the topmost floor and the ceiling above. A basement or cellar shall not be considered a story unless the ceiling thereof is more than five feet (5') above the average level of the highest and lowest points of the natural grade immediately adjacent to the exterior walls of the building.

SUPPORT POLE: A structure other than a building which is utilized to support one or more light fixtures.

TENANT: A person(s) who pays rent to a specific property owner to occupy or use their land or building for a specific period of time.

TOBACCO PARAPHERNALIA: Any item designed or marketed for consumption, use, or preparation of tobacco products.

TOBACCO PRODUCT: Includes, but is not limited to: a) any product containing, made, or derived from tobacco or nicotine that is intended for human consumption, including but limited to cigarettes, cigars, pipe tobacco, snuff, chewing tobacco, and smokeless tobacco; b) any electronic smoking device; and c) any component, part, or accessory of a tobacco product, whether or not it is sold separately. "Tobacco product" does not include any product that has been approved by the United States Food and Drug Administration for sale as a tobacco cessation product or for other therapeutic purposes where the product is marketed and sold solely for that approved purpose.

TRANSITORY RESIDENTIAL USE: Any residential use where the average tenancy or stay is usually less than ninety (90) days, including, without limitation, new parolee‐probationer homes, safe houses, residential care facilities not licensed by the State, and other residential uses similarly transitory in nature. Transitory residential uses do not include "licensed residential care facilities" as defined by this chapter.

TUTORIAL SERVICES: A type of business designed to provide individualized instruction to persons generally in fields of general education or the arts with no more than two (2) students per one instructor on the premises at the same time in the C‐1 Zone; and no more than two (2) students per one instructor on the premises at the same time in the R‐1 Zone.

USED: Includes arranged, designed or intended to be used.

VEHICLE: Any mode of transportation that can be driven or towed, including, but not limited to, cars, trucks, motor homes, trailers, campers, motorcycles or boats.

WALKWAY: A paved or impervious strip of land which is not a driveway and which connects the entry of a building or buildings with a driveway, circular driveway, sidewalk, public street, alley or thoroughfare.

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YARD: That portion of a lot upon which a building is situated, which remains open and unoccupied except as provided in this Code.

YARD MAP: The official "yard requirement map" which is a part of this chapter.

YARD WALL: An enclosing structure made of wood, iron, masonry or other material, generally opaque in its surface area.

ZONE MAP: The official "zone and district map" which is a part of this chapter. (Ord. 096‐1093, 7‐10‐1996; amd. Ord. 098‐1128, 1‐13‐1999; Ord. 099‐1133, 7‐14‐1999; Ord. 0‐ 02‐1159, 2‐22‐2002; Ord. 0‐03‐1175, 12‐10‐2003; Ord. 0‐06‐1183, 5‐10‐2006; Ord. 0‐06‐1184, 5‐10‐2006; Ord. 0‐09‐1215, 7‐8‐2009; Ord. 0‐09‐1223, 12‐9‐2009; Ord. 0‐10‐1231, 5‐28‐2010; Ord. 0‐10‐1234, 7‐30‐2010; Ord. 0‐11‐1257, 7‐29‐2011; Ord. 0‐12‐1264, 5‐25‐2012; Ord. 0‐14‐ 1279, 6‐27‐2014; Ord. 0‐14‐1284, 12‐10‐2014; Ord. 0‐15‐1303, 1‐13‐2016; Ord. 0‐17‐1330, 11‐ 8‐2017; Ord. 0‐17‐1331, 11‐8‐2017; Ord. 0‐18‐1338, 7‐27‐2018; Ord. 0‐18‐1340, 10‐10‐2018; Ord. 0‐18‐1347, 1‐9‐2019; Ord. 0‐19‐1354, 10‐9‐2019; Ord. 0‐19‐1356, 11‐13‐2019; Ord. 0‐19‐ 1359‐U, 12‐11‐2019; Ord. 0‐20‐1360‐U,  1‐8‐2020; Ord. O‐20‐1368, 11‐18‐2020; Ord. O‐21‐ 1384, 11‐17‐2021)
Notes
1 1. See chapter II, article 08 of this Code.
2 2. See section 01.03.03 of this Code.

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EXHIBIT B

23.02.25: ACCESSORY DWELLING UNITS:

A.    A.   Purpose: The purpose of this section is to comply with Government Code sections 65852.2 and 65852.22 and recent amendments theretoto these provisions, which allow the City to enact certain standards for the development of accessory dwelling units in residential zones within the City. It is also the purpose of this section to ensure the availability of affordable housing for family members, students, and the elderly, among others, in the City while mitigating impactsto traffic, utilities, public health and safety and preserving the character of residential neighborhoods.

B.    B.   Application Approval: Any application for an accessory dwelling unit (ADU) or junior accessory dwelling unit (JADU) that meets the location and development standards contained in this Section shall be approved by the City following a ministerial review for compliance, and within sixty (60) days after submission of a complete application.

C. C.   Submittal Requirements And Application Processing:

1. 1.   An application for an accessory dwelling unit shall be submitted to the planningPlanning Division and building departmentBuilding Division concurrently with the submittal of an application for a building permit. The Director of Community Development shall prescribe the form of application, documents to be submitted, and the type of information to be provided by the applicant.

2. 2.   The Director of Community Development or his/her designee shall issue an accessory dwelling unit building permit if the application conforms to the specific standards set forth in this section.

3. 3.   An application that does not conform to the specific standards set forth in this Section, including the development standards set forth in Section 23.02.25(G) shall not be approved ministerially but shall require design review, a conditional use permit, or variance, as applicable.

D. D.   Location and Zoning Requirements: An accessory dwelling unit may be located only on residentially zoned lots or upon a lot with an existing residential dwelling.

1. 1.   One (1) ADU may be constructed on a lot zoned to allow residential use.

2. 2.   One (1) JADU may be constructed on a lot zoned to allow residential use.

3. 3.   One (1) JADU and one (1) ADU may be constructed on a single ‐family residential lot where the JADU and ADU meet the requirements in Government Code Section 65852.2(e).

4. 4.   For fire safety purposes, new ADUs and JADUs may only be located on a residential lot that has: 1) at least a ten 10‐foot (10') wide fire lane within one hundred fifty150 feet (150') of the subject property and 2) a minimum fire flow of PAGE 28 of 91
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one thousand (1,000) gallons per minute. This restriction shall not apply to ADUs and JADUs that are exempt from Planning Review, pursuant to Subsection (F )(1) of this Section as required by Government Code Section 65852.2.

5. 5.   Any ADU/JADU legally created shall be governed by the zoning regulations in effect at the time of approval.

6. E.   Tree Removal and Pruning. Tree permits for the removal and/or pruning of established, heritage, or oak trees shall be required per Municipal Code Chapter 23, Article 19.

7. Applicantsshall locate and design ADU/JADUsso that the retention of established, heritage, or oak trees is accommodated whenever feasible unless doing so prohibits the development of an ADU/JADU as required by the Government Code. “Feasible” meaning the ADU/JADU can be constructed to meet the minimum requirements of the ADU statute and this code.

E. All ADUs and JADUs shall be subject to the following restrictions:

1. 1.   The development and use of the ADU/JADU shall only be valid and permitted based on the terms established in this Section.

2. 2.   A Deed Restriction shall be required for all ADUs/JADUs. Prior to final inspection and issuance of a certificate of occupancy, for an ADU/JADU, a deed restriction, approved by the Director of Community Development or his/her designee and, on a form approved by the City Attorney,shall be recorded with the County Recorder's Office and filed with the Planning Department,Division which shall include the restrictions and limitations identified in this Subsection. Said deed restriction shall run with the land and shall be binding upon any successor in ownership of the property. The final recorded deed restriction shall state that:
a. a.    The ADU/JADU shall not be sold separately from the primary residence. Except as otherwise required by GC section 65852.26. b. b.   If the ADU/JADU is rented, it shall not be rented for a period of less than ninety (90) consecutive days.
c. c.   Owner‐occupancy is required for parcels with a JADU, consistent with Subsection H 1 of this Section.
d. d.   The ADU/JADU shall be restricted to the livable area approved at the time of building permit issuance. Any owner wishing to incorporate the livable area of the ADU/JADU back into the primary dwelling unit must request termination of the ADU/JADU use under this Section, satisfying all zoning and development standards such as setbacks, floor area, and lot coverage.

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e. e.   A second unit may not have utility services separate from those of the main residential structureprimary dwelling unit on the same property.
f. f.   ADU/JADUs shall not be given separate street addresses from the primary dwelling unit, unless the Director of Community Development determines that one is required for public safety purposes. If the Director of Community Development determines that a separate address is required for public safety purposes, then the City will issue an alphanumeric address for the ADU/JADU beginning with “A” and continuing through the alphabet for units on the property. For example, if the addressfor the primary dwelling unit is 123 Main Street, the address for the ADU/JADU would be 123 A Main Street.
g. The owner and all successors in interest in the subject property shall maintain the ADU/JADU in accordance with all applicable regulations established in this Section and any approval granted by the City.

Violations and lack of compliance with any provisions of this Section may result in legal action against the property owner, including revocation of any right to maintain an ADU/JADU on the property as set forth in Subsection J of this Section and shall be subject to administrative fines and penalties as contained in Article 4 of Chapter 1 of the San Marino Municipal Code.

F.    F.   Process, Review, And Fees For ADUs And JADUs:

1. 1.   Projects Exempt From Obtaining Ana Planning ADU PermitApplication: As provided under Government Code Section 65852.2(e)(1), an owner shall not be required to submit an applicationa Planning ADU Application for an ADU permit under subsection (f)(2) below, and may instead seek building permit approval for the following types of units that are located within residential zones or upon a lot with an existing residential dwelling:
a. a.   Junior ADUsJADUs meeting the requirements of Government Code Sections 65852.2(e)(1)(A) and 65852.22.
b. b.   Converted ADUs meeting the requirements of Government Code Section 65852.2(e)(1)(A).
c. c.   New construction of detached ADUs meeting the requirements of Government Code Section 65852.2(e)(1)(B).
d. d.   Projects that are exempt from obtaining ansubmitting a Planning ADU permitApplication under this provision are still subject to tree removal permits, grading permits, and other applicable
constructionbuilding permit requirements.

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2. 2.   Projects Subject To Planning ADU PermitApplication Review And Timelines:

The Director of Community Development or his/her designee shall ministerially review and approve ana Planning ADU permit applicationApplication and shall not require a public hearing, provided that the submitted application is complete and demonstrates that the ADU complies with the requirements contained in this Section. Where ana Planning ADU permit applicationApplication issubmitted with an application for a single ‐family dwelling that is subject to design review under Chapter 23 of this code, the Planning ADU permit applicationApplication will be considered separately without discretionary review or a public hearing, following action on the portion of the project that is subject to Chapter 23. a. a.   ADU permit applicationsPlanning ADU Applications subject to ministerial approval shall be processed within the timelines established by California Government Code Section 65852.2.
b. b.   In addition to obtaining ana Planning ADU permitApplication, the applicant shall be required to obtain a building permit, tree removal permit, if applicable, and other applicable constructionbuilding permit requirements prior to the construction of the ADU.

3. 3.   Fees and Services:
a. a.   The owner of an ADU or JADU shall be subject to the payment of all sewer, water, and other applicable fees except as specifically provided in California Government Code Sections 65852.2 and 65852.22. b. b.   Prior to receiving a building permit, the owner must submitNo letters of service availability for water andor sewer disposalshall be required to be provided by the Director of Community
Developmentapplicant.

G.    G.   ADU Development Standards: Excepting those ADUs approved under subsection F 1, an ADU shall comply with the following development standards:

1. 1.   ADUs are limited to a maximum of two (2) bedrooms. Studio and one (1) ‐ bedroom ADUs shall not exceed eight hundred fifty (850) square feet of livable area. Two (2) ‐bedroom ADUs shall not exceed one thousand (1,000) square feet of liveablelivable area.

2. 2.   If there is an existing primary dwelling unit, an attached ADU shall not exceed fifty50 percent (50%) of the liveablelivable area of the existing primary dwelling unit on the subject lot, but in no case shall the ADU be less than one hundred fifty (150) square feet, nor more than one thousand (1,000) square feet in liveablelivable area. The attached ADU also shall not exceed one (1) story or sixteen25 feet (16') in height, as measured from the datum point or the height limit in the underlying zone, whichever is lower, unless it is a JADU that is located PAGE 31 of 91
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entirely within an existing structure. Notwithstanding the foregoing, an attached ADU may not exceed two stories.

3. 3.   A detached ADU shall not exceed one thousand (1,000) square feet of liveablelivable area and shall not exceed one (1) story and/or sixteen16 feet (16') in height, as measured from the datum point.
a. 4.   A detached ADU may be up to 18 feet in height, as measured from the datum point, if located within one‐half mile of a “major transit stop” as defined in Section 21064.3 of the Public Resources Code or “high‐quality transit corridor” as defined by Section 21155 of the Public Resources Code, or if the property has an existing multifamily, multi‐story residential dwelling.
b. A detached ADU may be up to 20 feet in height, as measured from the datum point, if it is eligible to be up to 18 feet in height, to accommodate a roof pitch aligned with the primary dwelling unit but shall not exceed one story.

4. A detached ADU shall be located six feet or more from each dwelling, building, and other structure on the property.

5. No setback shall be required for a converted ADU that is within an existing structure or within the footprint of a structure constructed in the same location, height, and dimensions as an existing structure. For all other ADUs, the required setback from side and rear lot lines shall be four feet (4')., as measured from the point of the ADU or any mechanical equipment or similar devices that serve the ADU and are maintained and operated on the exterior of the ADU and that is closest to the side and rear lot lines.

6. 5.   An ADU shall conform to all lot coverage, floorlivable area, and front yard setback regulations applicable to the zoning district in which the property is located, except in the following cases:
a. a.   ADUs or JADUs that are not required to obtain ana Planning ADU permitApplication as provided under subsection F 1 of this section. b. b.   Attached and detached ADU on corner lots are required to abide by the front and street‐facing side yard setback requirements of the underlying zoning district in which the ADU is located. Deviation from this section shall require approval of the Community Development Director and a demonstration by the applicant that these setbacks create a safety hazard.
c. Where the application of lot coverage, floorlivable area, or setback regulations would not permit construction of an eight hundred (800) square ‐foot ADU that is sixteen16 feet (16') in height or greater due to PAGE 32 of 91
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proximity to a major transit stop or high‐quality transit corridor or other increase permitted by state law with four‐foot (4') side and rear yard setbacks, the regulation(s) at issue shall be waived to permitsuch an ADU.

7. c.   An ADU shall include a kitchen, as defined by Municipal Code Section

23.01.01, for cooking and eating and other permanent provisions for living and sleeping, including a closet or other reasonable storage area. An efficiency kitchen as defined by Municipal Code Section 23.01.01 does not qualify.

8. 6.   An ADU shall be similar ininclude a full bath, as defined by Municipal Code Section 23.01.01.

9. ADUsshall exactly match the building materials, colorcolors,style, and form of the primary residence. Architectural details, including, but not limited to, windows, roof pitch and lines, eaves, fascia boards, and trim, shall match the primary residence on the property, provided that no ADU or JADU shall include any second ‐story balcony or similar open space on the second story.

10. 7.   ADUsshall comply with the City’s Pre‐Approved Roof Materials, Colors, and Application List and the City’s Window and Door Replacement Procedure and Pre‐ Approved Window and Door Materials List.

11. Exterior lighting shall be shielded or directed so that it does not glare off‐site or illuminate the primary residence or any adjacent property.

12. 8.   Windows shall be located to avoid direct line of sight to windows of adjacent properties. Obscured glass and other techniques may be used to avoid direct line of sight.

13. 9.   An ADU shall have a separate exterior access from the primary dwelling unit. The exterior access shall be a standard exterior door and shall be located in a manner that will preserve, to the greatest extent feasible, the privacy of the primary residence and any adjoining residences and, to the greatest extent feasible, shall not be visible from the street.

14. 10.   Any common wall separating the accessory dwelling unit from the main building shall be soundproofed. Details of the proposed means of soundproofing shall be submitted with plans for construction. No interior entry to the primary dwelling unit shall be provided.

15. 11.   A permanent foundation shall be required for all ADUs.

16. 12.   In addition to the off‐street parking space(s) required for the primary residence, one (1) off‐street parking space shall be provided for each ADU, except when:

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a. a.   The ADU is located within one‐half (1/2) mile walking distance of public transit. For purposes of this chapter, "public transit" has the same meaning as in Government Code Section 65852.2(j)(11).
b. b.   The ADU is entirely within a proposed or existing primary dwelling unit or other existing structure.
c. c.   The ADU is located within ana historic district. d. d.   On‐street parking permits are required but not offered to the occupant of the ADU.
e. e.   There is a City‐approved and dedicated parking space for a car ‐ share vehicle located within one (1) block of the ADU.

17. 13.   When the ADU is created by converting or demolishing a garage, carport or covered parking structure, replacement of parking space(s) eliminated by the construction of the ADU shall not be required as long as the ADU remains in use as a legal ADU. If the ADU is removed from use, the single ‐family dwelling unit shall be required to comply with parking standards established in Section 23.02.03 of this Chapter, as well as all other development standards applicable to the zoning district. The location of the required parking space(s) shall not obstruct the parking of the primary residence, and shall be a minimum of twenty20 feet (20') in length and ten10 feet (10') in width.
a. 14.   When an ADU is created by converting or demolishing a garage, carport, or covered parking structure with an existing door, if the door is visible from the public right‐of‐way it must maintain its architectural style to continue to appear as an entrance for vehicles.

18. The required parking spaces for the ADU may be uncovered.

19. 15.   The installation of fire sprinklers and fire alarms shall be required if they are requiredexist for the primary dwelling. unit or if the primary dwelling unit requires fire sprinklers/fire alarms before the issuance of a certificate of occupancy for the ADU.

20. 16.   An ADU proposed on a property designated as a historical resource listed on the National Register, the California Register of Historic Places or designated as a local historic landmark or located within an area of the City that has been designated as a historic district by the City Councilshall be subject to the following standards:
a. a.   No ADU shall be approved that will require a change to the street‐facing façade(s).

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b. b.   Any changes to the exterior of ana historic resource shall exactly match the architectural details, including, but not limited to, windows, roof pitch and lines, eaves, fascia boards, and trim.
c. c.   Properties with a valid Mills Act Contract shall be subject to the standards and conditions of that Contract.

21. H.   ADUThe applicant shall submit a map to the Community Development Department demonstrating the distance to the nearest transit stop and major transit stop.

H. JADU Development Standards: Junior Accessory Dwelling Units (JADU) shall comply with the following:

1. 1.   The owner of a parcel proposed for a JADU shall occupy as a principal residence either the single family dwelling unit or, the JADU, or an ADU if one exists on the property. The JADU shall be considered to be in compliance with this code only so long as the owner occupies either the single family dwelling Unit or the JADU.

2. 2.   Notwithstanding subsection 1, owner‐occupancy shall not be required if the owner is another governmental agency, land trust, or housing organization.

3. 3.   The JADU shall be a minimum of one hundred fifty (150) square feet and a maximum of five hundred (500) square feet of liveablelivable area. The floor area of a shared sanitation facility shall not be included in the liveablelivable area of the JADU.

4. 4.   One (1) JADU may be constructed on a lot zoned for single‐family residential use, where there is a single family dwelling unit existing or proposed to be built on the lot. The JADU must be contained entirely within the walls of the existing or proposed single family dwelling unit.

5. 5.   The JADU shall include an efficiency kitchen meeting the requirements of California Government Code Section 65852.22 and Municipal Code Section

23.01.01. 6. 6.   A separate exterior entry from the main entrance to the single family dwelling shall be provided to serve a JADU.

7. 7.   An interior entry to the main living area shall be provided to serve a JADU.

Such interior entry may include a second interior doorway for sound attenuation.

8. 8.   A JADU may include separate sanitation facilities, or may share sanitation facilities with the existing structure.

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9. 9.   Any exterior improvements associated with the development of a JADU shall conform to zoning regulations and any existing land use entitlements on the property.

10. 10.   No additional parking is required for a JADU.

I. I.   Termination of Permit and Use for ADUs and JADUs:

1. 1.   In his or her sole discretion, the Community Development Director may grant an owner's request to terminate an ADU/JADU permit and deed restriction.

The Community Development Director shall consider the length of time such permit has been in force, the conditions of approval, the exceptions granted for the permit, and the impact on the City's affordable housing supply.

2. 2.   As a condition of termination, the Community Development Director shall require the owner to make modifications to the property to comply with: 1) current building code requirements, and 2) current development standards in effect at the time the request is made to terminate the use of the ADU or JADU, including but not limited to, setbacks, heights, parking and floor area. The owner shall apply for a building permit to make such modifications as required by the City's building and fire codes.

3. 3.   In no case shall the ADU or JADU permit be terminated, if the proposed termination would require a variance to exceed the allowable floor area of the single family dwelling unit.

4. 4.   Where a request is to terminate an ADU that was created from the conversion or demolition of a garage, carport or covered parking structure, the garage, carport, or covered parking structure must be converted back to off‐street parking.

J.    J.   Violations and Enforcement for ADUs and JADUs:

1. 1.   It is unlawful for any person to violate any provision or to fail to comply with any of the requirements of this section. An ADU or JADU will be found in violation of this section when the dwelling unit has been created without the required City approvals, or does not comply with the standards and deed restrictions established in this section. Violations are subject to the enforcement penalties and procedures of Article 4 of Chapter 1 of this Code.

2. 2.   In addition to the enforcement penalties and proceduresincluded in Article 4 of Chapter 1 of this Code, the City may pursue any remedies provided by law against the owner of an ADU or JADU found to be in violation of this section, or an ADU or JADU not maintained in conformance with this section, including:
a. a.   Revocation of the ADU/JADU permit;
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b. b.   Where an ADU/JADU has been improperly terminated and is being used as habitable space for the single family dwelling unit, removal of the floor area serving as habitable space; and
c. c.   In any civil enforcement action, the City is entitled to recover attorneys' fees and costs from an owner who is determined to have an illegal ADU or JADU, or is in violation of this chapter. (Ord. 0‐17‐1331, 11‐8‐2017; amd. Ord. 0‐19‐1359‐U, 12‐11‐2019; Ord. 0‐20‐1360‐U, 1‐8‐2020; Ord. O‐20‐1368, 11‐18‐2020)
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TO: Mayor and City Council
FROM: Philippe Eskandar, City Manager
BY: Terry Shea, Interim Finance Director
Mark Siegfried, Accounting Manager/Controller
DATE: February 23, 2024
SUBJECT: FISCAL YEAR 2023-24 MID-YEAR FINANCIAL REVIEW, UPDATED FIVE-YEAR FINANCIAL FORECAST AND LONGTERM FINANCIAL PROJECTIONS, AND APPROVAL OF

BUDGET AMENDMENTS

STRATEGIC PLAN CRITICAL SUCCESS FACTORS
Efficient, Responsive, and Effective City Services
Fiscally Responsible and Transparent City Government

BACKGROUND
The Mid-Year financial review provides an explanation of the City’s budget condition in the first six months of the current fiscal year compared to the FY 2023-24 Approved Budget and prior fiscal year’s year-to-date (YTD) actuals.

Staff has updated the Five-Year Financial Forecast and Long-Term (29 Year) Financial Projections, per the Citywide Financial Policies. Additionally, staff reviewed the General Fund Balance reserves excess that can be moved, per City Council approval, and is recommending a few budget amendments based on current fiscal year activity.

DISCUSSION
FY 2023-24 Mid-Year Financial Review
After six months of fiscal activity in the current fiscal year, overall, the City’s budget remains on track as revenues and expenditures came in as expected and there are no fiscal concerns to report. The City’s main revenue sources Steven W. Huang, DDS, Mayor
Gretchen Shepherd Romey, Vice Mayor
Tony Chou, Council Member
Calvin Lo, Council Member
Steve Talt, Council Member
PAGE 42 of 91
such as property tax, utility users’ taxes, sales taxes, and franchise taxes, which equate to 80% of the General Fund revenues, remain robust while expenditures are under control.

Overall, staff believes that the City is rebounding from the impact of the pandemic as state and local restrictions from the pandemic loosened from the prior years. Items such as charges for services are returning to pre-pandemic levels especially as it relates to the Community Services Department.

At this time, staff is requesting a few revenue and expenditure amendments to the City’s budget based on City staff determining outside funds which can be used to provide City services and offset previously budgeted General Fund or CIP Fund expenditures. These will be discussed below.

Furthermore, even with the challenging fiscal environment due to the pandemic, the City’s overall fiscal picture remains strong as staff anticipates by the end of the fiscal year, the City will have a one-time budget surplus, or net income, of approximately $1.8 million, as a result of excess revenues over expenditures. This surplus would create a reserve of 49.9% when compared to operating revenues, which exceeds the 40% reserve requirement per the City’s fiscal policy.

Operating Revenues
Total General Fund revenues collected are 38.3% of the annual budget. Those revenues are tracking lower than what is depicted in the budget primarily due to timing of receipt of property taxes, utility users’ taxes, and franchise taxes.

Taxes, which are the City’s largest revenue base, saw a 4.8% increase compared to last year. However, Money & Property revenues have rebounded from the prior year seeing year over year increases due to market volatility as it relates to interest rates. Table 1 below provides additional detail as to revenues collected through the first half of the year:

PAGE 43 of 91
Table 1 – General Fund revenues by Revenue Source
• Note 1: Sales Taxes are 10.0% higher than last year. The higher revenues are primarily due to online sales and various online retailers remitting their taxes based on sales delivered in the City. • Note 2: Decrease in Charges for Service of $52k is due to Plan Check Fees decreasing by $44k compared to prior year as well as a $37k decrease in Family Life Program fees for the Recreation Department. • Note 3: Increase in Licenses & Permits is due to Building Permits increasing by $114k compared to last year. With home sales decreasing due to high prices and mortgage rates increasing, the demand for permits by current homeowners increased by 41% which is consistent with trends seen throughout California. Street and curb permits also increased $15k compared to prior year.

Table 2 below lists major Public Safety Fund revenues and the performance of each source through the first half of the fiscal year:

Table 2 – Public Safety Fund revenues by Revenue Source

REVENUE SOURCE
FY 2023-24
BUDGET
FY 2023-24
YTD Actual
to 12/30/23 %%
FY 2022-23
YTD Actual
to 12/30/22
$ Var YTD
vs. PY %%
Property Taxes $ 20,250,825 $ 8,267,965 40.8% 7,885,528 $ 382,437 4.8% Utility Users Taxes $ 2,222,000 $ 902,097 40.6% 905,630 $ (3,533) -0.4% Franchise Taxes $ 659,000 $ 163,313 24.8% 154,778 $ 8,535 5.5% Sales Taxes $ 485,000 $ 181,566 37.4% 165,024 $ 16,542 10.0% Note 1 Business License Taxes $ 431,000 $ 193,615 44.9% 195,814 $ (2,199) -1.1% Miscellaneous $ 2,981,890 $ 479,965 16.1% 303,522 $ 176,443 58.1% Charges for Service $ 1,601,696 $ 569,380 35.5% 621,528 $ (52,148) -8.4% Note 2 Licenses & Permits $ 753,000 $ 497,737 66.1% 383,364 $ 114,373 29.8% Note 3 TOTAL $ 29,384,411 $ 11,255,638 38.3% 10,615,188 $ 640,450 6.0%

REVENUE SOURCE
FY 2023-24
BUDGET
FY 2023-24
YTD Actual
to 12/30/23 %%
FY 2022-23
YTD Actual
to 12/30/22
$ Var YTD
vs. PY %%
Property Taxes $ 3,528,294 $ 1,420,959 40.3% 1,386,125 $ 34,834 2.5% Charges for Service $ 673,300 $ 426,252 63.3% 344,153 $ 82,099 23.9% Note 1 Augmentation Fund $ 218,100 $ 66,715 30.6% 68,358 $ (1,643) -2.4% Miscellaneous $ 134,400 $ 25,677 19.1% 34,301 $ (8,624) -25.1% Fines & Fees $ 73,700 $ 45,524 61.8% 25,583 $ 19,941 77.9% TOTAL $ 4,627,794 $ 1,985,127 42.9% 1,858,520 $ 126,607 6.8% PAGE 44 of 91
• Note 1: Increase in Charges for Services related to the Public Safety Fund is due to reimbursements for Paramedic Services increasing by $77k compared to prior year.

Operating Expenditures
Total General Fund expenditures spent are 42.3% of the annual estimate.

Table 3 lists the following major General Fund expenditures and the performance of each source through the first half of the fiscal year:

Table 3 – General Fund Expenditures by Department
• Note 1: Overall increase in Non-sworn Department expenses of $455k (7.3%) compared to the prior year. Increase is due to cost of living adjustments of 4% related to salaries as stipulated in the various MOUs with city employees as well as inflationary pressures on materials and supplies. Turnover in Non-sworn Department personnel has also been low leading to less vacancies. Year-to-date figures are tracking below budget.

Table 4 lists the major Public Safety Fund expenditures spent and the following is a list of Public Safety Fund expenditures by department and the performance of each source through the first half of the fiscal year:

EXPENDITURES BY DEPARTMENT
FY 2023-24
BUDGET
FY 2023-24
YTD Actual to
12/30/23 %%
FY 2022-23
YTD Actual
to 12/30/22
$ Var YTD vs.

PY %%
City Council $ 31,025 $ 14,850 47.9% 18,547 $ ($3,697) -19.9% City Attorney $ 430,000 $ 66,880 15.6% 138,074 $ ($71,194) -51.6% City Manager's Office $ 1,003,817 $ 390,380 38.9% 541,830 $ ($151,450) -28.0% Finance Department $ 778,591 $ 424,314 54.5% 482,614 $ ($58,300) -12.1% Human Resources (HR) $ 620,039 $ 238,851 38.5% 230,428 $ $8,423 3.7% Library Department $ 1,652,596 $ 761,930 46.1% 696,273 $ $65,657 9.4% Non-Department $ 1,639,146 $ 803,240 49.0% 752,943 $ $50,297 6.7% Recreation Department $ 2,290,462 $ 993,762 43.4% 888,809 $ $104,953 11.8% Community Development Department $ 3,110,037 $ 991,900 31.9% 697,505 $ $294,395 42.2% Emergency Services $ 87,390 $ 21,208 24.3% 13,841 $ $7,367 53.2% Public Works, Streets, Parks Department $ 4,046,485 $ 1,947,795 48.1% 1,678,746 $ $269,049 16.0% El Molino Viejo $ 60,000 $ - 0.0% 60,000 $ ($60,000) -100.0% TOTAL $ 15,749,588 $ 6,655,110 42.3% 6,199,610 $ $455,500 7.3% Note 1 PAGE 45 of 91
Table 4 – Public Safety Fund Expenditures by Department • Note 1: Increase in Sworn Department expenses of $527k (or 6.8%) is due to CPI increases related to materials and supplies as well as cost of living adjustments related to salaries. Year-to-date figures are tracking right at budgeted amounts.

Attachments I and II of the staff report provides the summary of all revenues and expenditures by funds.

FY 2023-24 Year-End Projections
The FY 2023-24 Year-End Projections (Attachment III) anticipates a one-time budget surplus, or net income, of approximately $1.8 million by the end of the fiscal year. Revenues are projected to end the year $45k or 0.1% higher than budgeted. The increase in revenues is due to various permits such as building permits and street and curb permits tracking higher than budgeted and compared to prior years. In addition, year-end projected expenditures are $0.8 million or 2.4% lower than the current budget and the majority of the expenditure savings are due to salary savings due to vacancies in certain departments.

Updated Five-Year Financial Forecast and Long-Range Financial Projections
The Five-Year Financial Forecast (Attachment IV) is the fiscal projection for the next five fiscal years. The assumed projected growth rate took various data points from prior year actuals, three-year average, and a six-year average to prudently project a rate that provided reasonable growth patterns.

The forecast projects expenditures to exceed revenues by $0.3 million in the last year forecast which is the last year that the Public Safety Parcel Tax has been approved to date. In FY 2025-26 and years after, the forecast excludes

EXPENDITURES BY DEPARTMENT
FY 2023-24
BUDGET
FY 2023-24
YTD Actual to
12/30/23 %%
FY 2022-23
YTD Actual
to 12/30/22
$ Var YTD vs.

PY %%
Fire Department $ 6,755,935 $ 3,820,878 56.6% 3,583,363 $ $ 237,515 6.6% Police Department $ 9,159,755 $ 4,501,832 49.1% 4,212,771 $ $ 289,061 6.9% TOTAL $ 15,915,690 $ 8,322,710 52.3% 7,796,134 $ $ 526,576 6.8% Note 1 PAGE 46 of 91
the Public Safety Parcel Tax which provides approximately $3.7 million of revenue support for the City’s Police and Fire Departments. Additionally, the operating reserve is expected to grow to $17.3 million by the end of FY 2024- 25 when the Public Safety Parcel Tax is scheduled to end compared to the projected reserve of $16.7 million at the end of FY 2023-24. The operating reserve is projected to decrease to $0.5 million by the end of FY 2028-29 due to the uncertainty of the Public Safety Parcel Tax not being renewed.

The Long-Term Financial Projections (Attachment V) provides the City Council a 29-year forecast from FY 2024-25 to FY 2052-53. Per Section 5 of the Citywide Financial Policies Compliance, it states the City shall publish a longrange projection for General Fund activities and operations. It is difficult to accurately project out long range as various external economic forces can affect the outcome of the forecast such as an economic downturn, natural disasters, future legislation, and pandemics. Staff has taken a prudent approach and used the same projected growth rate used in the five-year financial forecast for the Long-Range Financial Projections.

General Fund Balance Reserves (Unassigned Fund Balance) Transfer Per Section 1. A. of the Citywide Financial Policies Compliance, it states that the City shall maintain General Fund Reserves (Unassigned Fund Balance) at approximately 40% of General Fund revenues. Additionally, Section 1. D. states periodic transfers from accumulated General Fund Reserves shall be transferred to the Capital Projects Fund and the Capital Equipment Fund when appropriate. At the end of FY 2022-23, the General Fund’s audited unassigned Fund Balance Reserve was $16,224,014 with operating revenues of $33,082,732 or 49% cash reserves.

Staff is recommending that the City Council approve moving the excess cash from the General Fund Reserves to the Capital Projects Fund and make a contribution to the City’s Pension Section 115 Trust while still also meeting the 40% reserve requirement per the City’s fiscal policy. A transfer of $2,000,000 to the Capital Projects Fund and $500,000 to the City’s Pension Section 115 Trust would keep the General Fund’s audited unassigned Fund Balance Reserve at 41% of General Fund Reserves, thus being in compliance with the Citywide Financial Policies.

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Staff is recommending a transfer of $500,000 to the City’s Pension Section 115 Trust in order to assist with financing future required pension contribution payments and allow for greater budgetary stability. This would increase the City’s historical contributions to the Section 115 Trust to $1,500,000.

The City would benefit from a higher yield on the $500,000 contribution if it were to be invested in the Section 115 Trust versus invested in a money market account or LAIF. For the quarter ended December 31, 2023, the City’s Pension Section 115 Trust had a net return of 8.19% and year-to-date return of 4.46%. For the month of January 2024, interest rates for the City’s money market account and LAIF were 4.61% and 4.01%, respectively, and interest rates are expected to decrease in the middle of 2024 through the end of 2024.

The City’s required Unfunded Accrued Liability (UAL) is increasing by $582k in July 2024 compared to July 2023 and this contribution can help offset this mandatory expenditure in the FY24-25 budget.

Finally, this additional investment in the City’s Pension Section 115 Trust will help the organization hedge against potential future increases in liabilities due to the current ongoing labor negotiations with the City’s labor associations.

Budget Amendments
As noted above, staff is recommending a few revenue and expenditure amendments to the City’s budget to complete some prior year projects in the current year
Budget Amendment 1
Budget Amendment 1 is to appropriate funds to complete the outfitting of the Ford F-150 Police Truck that was received at the end of the prior fiscal year.

The funds will be coming from the Capital Equipment Fund Reserves.

Account Name Account Number Type of Appropriation Budget Amendment Amount Detective Car Replacement 591-30-4613-0594 Expenditure 8,428.00 PAGE 48 of 91
Budget Amendment 2
During the year, the City receives unexpected donations from the general public that are unbudgeted. The Lacy Park Donation of $2,000 was to purchase a park bench at Lacy Park. A second park bench was also procured in the current year in order to have one in storage in case one would like to be donated at Lacy Park.

Budget Amendment 3
The City’s previous Finance Director left the City in January 2024. This budget amendment is needed by the Human Resources Department to hire an executive recruitment firm to assist in finding the City’s next Finance Director.

This amendment is funded by reappropriating $25,000 from the Finance Department’s full-time salaries.

Budget Amendment 4
The longtime volunteer organizers of City’s 4th of July Parade have notified the City that they no longer have the means to produce and manage the parade.

In light of this and in order to carry on this long standing community tradition, the Community Services Department (CSD) is preparing to assume management and responsibility of the 4th of July Parade beginning with this year’s event. The additional resources listed above are needed for CSD to safely and effectively produce a quality community parade and continue this San Marino tradition.

Account Name Account Number Type of Appropriation Budget Amendment Amount Lacy Park Donations Received 281-50-3601-0000 Revenue 2,000.00 Non-Capitalized Equipment 281-50-4399-0000 Expenditure 3,510.00 Account Name Account Number Type of Appropriation Budget Amendment Amount Recruitment & Retention 101-10-4436-0000 Expenditure $ 25,000.00 Full Time Salaries 101-11-4001-0000 Expenditure $ (25,000.00) Account Name Account Number Type of Appropriation Budget Amendment Amount Part Time Wages 104-66-4002-0000 Expenditure 5,961.00
Materials and Supplies 104-66-4376-0000 Expenditure 4,200.00 PAGE 49 of 91
Budget Amendment 5
This budget amendment is to cover legal services related to personnel matters that have arisen during the year and expected through the rest of the year.

Budget Amendment 6
$12,000 is needed by the Fire Department in Other Contract Services due to cost increases of Verdugo dispatch services. Verdugo services were estimated based on previous year costs. Actual costs were received after the budget was approved and cost an additional $12,000 due to an increased in costs for calls for service. $23,000 is needed by the Fire Department in Other Contract Services for Public Provider Ground Emergency Medical Transport (PPGEMT) fees. PPGEMT fee increases are due to a program change at the state level.

The Fire Department budgeted $25,000 for FY 23-24 to comply with the previous program. Estimated costs for the new PPGEMT program are $48,000 for the Fiscal Year. Increased fees are offset by increased reimbursements for Medicaid transports. As of December 31, the City has received $54,158 in Medicaid reimbursements for FY 2023-24. Under the new PPGEMT program, the City receives $946.92 for Medicaid transports compared with $220.80 under the previous program.

Budget Amendment 7
Staff is recommending a budget amendment to re-appropriate unused funds from the Microsoft 365 Upgrade project and COVID-19 Materials & Supplies account. This re-appropriation will be used to pay for the annual Microsoft licenses.

Account Name Account Number Type of Appropriation Budget Amendment Amount Legal Services 101-10-4106-3415 Expenditure 120,000.00
Account Name Account Number Type of Appropriation Budget Amendment Amount Other Contract Services 103-34-4150-0000 Expenditure 12,000.00 Other Contract Services 103-34-4150-0000 Expenditure 23,000.00 Account Name Account Number Type of Appropriation Budget Amendment Amount Microsoft 365 Upgrade 591-11-4613-0561 Expenditure (18,395.00) Materials & Supplies-COVID-19 101-08-4376-0000 Expenditure (2,500.00) Contract Services-IT Projects 101-08-4150-0500 Expenditure 20,895.00 PAGE 50 of 91

FISCAL IMPACT & PROCUREMENT REVIEW
The above proposed budget amendments have a Net Expense of $175,099. The proposed transfer from General Fund Reserves to the Capital Projects Fund and the City’s Pension Section 115 Trust is $2,500,000.

This report requires no procurement review.

LEGAL REVIEW
The City Attorney's office has reviewed and approved as to form.

RECOMMENDATION
Staff recommends that this report be received and filed, and that the Council approves the $2,000,000 transfer to the Capital Projects Fund and $500,000 to the City’s Pension Section 115 Trust from General Fund Reserves and authorizes the budget amendments noted above. If the City Council concurs with staff’s recommendations, the appropriate motion would be:
“I move to receive and file the FY 2023-24 Mid-Year Financial Review, Updated Five-Year Financial Forecast, and Long-Term Financial Projections, approve a transfer of $2,000,000 to the Capital Projects Fund and $500,000 to the City’s Pension Section 115 Trust from General Fund Reserves and approve the budget amendments as noted in the Staff Report.”

ATTACHMENTS

1. Revenue Summary Report at December 31, 2023

2. Expenditure Summary Report at December 31, 2023

3. FY 2023-24 Year-End Projections

4. Updated Five-Year Financial Forecast

5. Long-Term Financial Projections
PAGE 51 of 91
FY 22-23
Budget @ 12.31.23 % @ 12.31.22 $ %

GOVERNMENTAL FUNDS (UNRESTRICTED)
General Fund (101)
Taxes
Property Taxes 20,060,825 8,154,932 41% 7,812,643 342,290 4% Sales Taxes 485,000 181,566 37% 165,024 16,542 10%
Franchise Taxes 659,000 163,313 25% 154,778 8,536 6%
Property Transfer Taxes 190,000 113,033 59% 72,885 40,148 55% Utility Users Taxes 2,222,000 902,097 41% 905,630 (3,533) 0% Business License Taxes 431,000 193,615 45% 195,814 (2,199) -1% Subtotal Taxes 24,047,825 9,708,557 40% 9,306,773 401,784 4% Licenses & Permits
Street & Curb Permits 118,000 76,309 65% 61,738 14,571 24% Building Permits 552,000 389,689 71% 276,417 113,272 41% Tree Permits 44,000 23,785 54% 25,030 (1,245) -5%
Bicycle Licenses 0 - 100% - 0 0%
Film Permits 39,000 7,954 20% 20,179 (12,225) -61%
Subtotal Licenses & Permits 753,000 497,737 66% 383,364 114,373 30% Charges for Service
Administration 382 100% 209 173 83%
Planning & Building Department 491,200 244,466 50% 264,284 (19,818) -7% Public Works, Streets, Parks Department 132,000 55,320 42% 55,160 160 0% Recreation Department 781,246 179,131 23% 202,895 (23,764) -12% Library Department 197,250 90,081 46% 98,980 (8,899) -9% Subtotal Charges for Service 1,601,696 569,380 36% 621,528 (52,148) -8% Intergovernmental
VLF 12,500 - 0% - 0 0%
VLF Swap (Motor Vehicle In-Lieu) 2,016,000 - 0% - 0 0%
COVID-19 Reimbursements 0 - 100% - 0 100%
Cenic Rebates 10,560 - 0% - 0 0%
Subtotal Intergovernmental 2,039,060 - 0% - 0 0%
Fines & Forfeitures
Fines & Fees 500 75 15% - 75 0%
Tree Fines 2,000 - 0% - 0 0%
Business License NOVs & Admin Citation Fees 6,500 300 5% 2,300 (2,000) -87% Subtotal Fines & Forfeitures 9,000 375 4% 2,300 (1,925) -84% Money & Property
Rentals - PW 100 - 0% - 0 0%
Rents & Concessions - Park 210,730 103,220 49% 104,128 (908) -1% Rents & Concessions - Recreation 0 - 100% - 0 0%
Rents & Concessions - SMCC 270,000 7,141 3% - 7,141 0%
Library Rentals 2,500 674 27% 2,050 (1,376) -67%
Unrealized Gain (Loss) on Investments 0 80,807 100% (32,606) 113,413 -348% Interest Income 430,000 239,157 56% 207,521 31,636 15%
Subtotal Money & Property 913,330 430,999 47% 281,092 149,906 53% Miscellaneous
Miscellaneous 10,000 4,841 48% 5,595 (754) -13%
Damage to City Property 5,000 31,233 625% - 31,233 0%
Sale of Property 5,000 4,046 81% 11,500 (7,454) -65%
City Reimbursements 500 8,415 1683% 2,966 5,449 184%
Old Mill Reimbursements 0 - 100% - 0 0%
Miscellaneous - Library 0 57 100% 69 (12) -18%
Subtotal Miscellaneous 20,500 48,591 237% 20,130 28,462 141% 29,384,411 11,255,639 38% 10,615,188 640,452 6%
Public Safety Fund (103)
Taxes
Property Taxes 3,528,294 1,420,959 40% 1,386,125 34,834 3% Augmentation Fund 218,100 66,715 31% 68,358 (1,643) -2% Subtotal Taxes 3,746,394 1,487,674 40% 1,454,483 33,191 2% Charges for Service
Shared Fire Command 0 - 100% - 0 0%
Paramedic Services 600,000 391,870 65% 314,939 76,930 24% All Other Charges 73,300 34,383 47% 29,214 5,169 18%
Subtotal Charges for Service 673,300 426,252 63% 344,153 82,099 24% General Fund Total
Fiscal Year 2023-24
Revenue Summary Report
For Quarter Ended December 31, 2023 -- 50% of Fiscal Year Complete Fiscal Year 2023-24 Current Year v. Prior Year
PAGE 52 of 91
Attachment I
FY 22-23
Budget @ 12.31.23 % @ 12.31.22 $ %
Fiscal Year 2023-24
Revenue Summary Report
For Quarter Ended December 31, 2023 -- 50% of Fiscal Year Complete Fiscal Year 2023-24 Current Year v. Prior Year
Intergovernmental
POST and GEMT Reimbursements 9,000 21,193 235% 31,637 (10,443) -33% Subtotal Intergovernmental 9,000 21,193 235% 31,637 (10,443) -33% Fines & Fees
Parking Citations 23,400 7,217 31% 6,641 576 9%
Vehicle Code Fines 50,300 38,307 76% 18,942 19,365 102% Subtotal Fines & Fees 73,700 45,524 62% 25,583 19,941 78% Miscellaneous
Strike Team Reimbursements 125,000 - 0% - 0 0%
All Other Misc 400 4,484 1121% 2,664 1,821 68%
Subtotal Miscellaneous 125,400 4,484 4% 2,664 1,821 68% 4,627,794 1,985,128 43% 1,858,519 126,609 7%
Fourth of July Fund (104) 58,160 47,545 82% 40,121 7,424 19% San Marino Center Fund (105) 0 - 100% - 0 0%
American Rescue Fund (245) 1,973,747 - 0% - 0 #DIV/0!
Donations Fund (281) 132,250 30,645 23% 92,620 (61,975) -67% GENERAL FUNDS GROUP TOTAL 36,176,362 13,318,957 37% 12,606,448 712,509 6%

SPECIAL REVENUE FUNDS (RESTRICTED)
Gas Tax Fund (202)
Interest Income 2,500 272 11% 341.16 (69) -20%
Section 2105 82,360 32,345 39% 30,346 1,998 7%
Section 2106 51,500 20,728 40% 19,551 1,177 6%
Section 2107 98,925 44,922 45% 42,221 2,701 6%
Section 2107.5 3,000 3,000 100% 3,000 0 0%
Section 2032 310,264 104,234 34% 92,433 11,800 13%
Traffic Congestion Relief - Prop 42 0 - 100% - 0 0%
Section 2103 124,372 54,942 44% 48,092 6,850 14%
672,921 260,443 39% 235,985 24,458 10%
Community Development Block Grant Fund (204) 9,131 1 0% 1,710 (1,709) -100% County Park Prop A Fund (206) 0 - 0% - 0 0%
Prop A Transit Fund (207) 356,741 193,897 54% 184,870 9,027 5% Drought Fund (209) 200 685 343% 290 395 136%
Air Quality Management District Fund (212) 19,050 5,749 30% 4,902 847 17% STPL Fund (213) 500 74 15% 2,524 (2,451) -97%
Transportation Development Act (TDA) Fund (214) 19,100 288 2% 1 287 22231% Total Public Safety Fund
Total Gas Tax Fund
PAGE 53 of 91
Attachment I
FY 22-23
Budget @ 12.31.23 % @ 12.31.22 $ %
Fiscal Year 2023-24
Revenue Summary Report
For Quarter Ended December 31, 2023 -- 50% of Fiscal Year Complete Fiscal Year 2023-24 Current Year v. Prior Year
Prop C Transit Fund (215) 296,833 150,811 51% 155,363 (4,552) -3% Public Education and Government (PEG) Fund (216) 31,800 14,454 45% 10,223 4,231 41% Asset Forfeiture (Police) (217) 200 1,124 562% 476 649 136% Granada Ave. Assessment Dist. #2 Fund (220) 0 - 100% - 0 0% Used Oil Grant Fund (221) 100 424 424% 172 252 147%
OTS Grant Fund (223) 83,040 - 0% 66,563 (66,563) -100%
California Recycling Grant Fund (226) 91,500 4,270 5% 1,807 2,463 136% Citizens' Option for Public Safety (COPS) Fund (233) 205,000 179,684 88% 151,082 28,602 19% Homeland Security Grant (240) 0 0 100% 0 0 120%
Measure R Transit Fund (243) 557,375 104,629 19% 108,946 (4,317) -4% Measure W Clean Water Fund (246) 235,000 15,711 7% 467,922 (452,211) -97% Measure M Transit Fund (247) 254,758 133,778 53% 128,142 5,637 4% SPECIAL REVENUE RESTRICTED FUNDS TOTALS 2,833,249 1,066,023 38% 1,520,977 (454,955) -30%

PROPRIETARY FUNDS (INTERNAL SERVICES)
Capitalized Equipment Fund (591) 630,643 317,798 50% 270,324 47,474 18% INTERNAL SERVICE FUNDS TOTALS 630,643 317,798 50% 270,324 47,474 18%

CAPITAL PROJECTS FUND
Interest Income 0 - 100% - 0 0%
Reimbursement 25,000 - 0% - 0 0%
Huntington Library Donation 25,000 - 0% - 0 0%
50,000 - 0% - 0 0%

FIDUCIARY FUNDS
Agency Fund (609) 0 5,604 0% 1,729 3,875 224%
FIDUCIARY FUNDS TOTALS 0 5,604 0% 1,729 3,875 224%
ALL REVENUE GROUPS & FUNDS TOTAL 39,690,254 14,708,382 37% 14,399,477 308,904 2% PAGE 54 of 91
Attachment I
FY 22-23
Budget @ 12.31.23 % @ 12.31.22 $ %

GOVERNMENTAL FUNDS (UNRESTRICTED)
General Fund (101)
City Council 31,025 14,850 48% 18,547 (3,697) -20%
City Attorney 430,000 66,880 16% 138,074 (71,194) -52%
Non-Departmental 1,639,146 803,240 49% 752,943 50,297 7% City Manager's Office 1,003,817 390,380 39% 541,830 (151,450) -28% Human Resources 620,039 238,851 39% 230,428 8,424 4%
Finance Department 778,591 424,314 54% 482,614 (58,300) -12% Administration 4,502,618 1,938,515 43% 2,164,436 (225,921) -10% Community Development Department 3,110,037 991,900 32% 697,505 294,394 42% Emergency Services 87,390 21,208 24% 13,841 7,367 53%
Public Works, Streets, Parks Department
Administration 589,877 232,916 39% 147,829 85,087 58%
Fleet 293,107 162,825 56% 157,949 4,876 3%
Sewers 231,530 133,729 58% 77,323 56,406 73%
Streets 1,045,004 475,363 45% 389,918 85,446 22%
Parks 566,083 274,108 48% 292,956 (18,848) -6%
Public Grounds 1,114,194 555,618 50% 540,888 14,730 3%
Buildings 206,690 113,236 55% 71,885 41,351 58%
Subtotal Parks & PW 4,046,485 1,947,795 48% 1,678,746 269,048 16% Recreation Department
CSD - Admin 765,549 315,221 41% 193,334 121,887 63%
Rec- Administration 465,022 242,657 52% 226,454 16,202 7% Aquatics 145,331 48,408 33% 41,125 7,284 18%
Youth 365,139 131,343 36% 132,039 (696) -1%
Adult 44,903 19,192 43% 30,799 (11,607) -38%
Community Events & Enrichment 195,825 105,044 54% 96,268 8,776 9% Contract Classes 142,049 86,984 61% 110,198 (23,214) -21% Facilities & Rentals 166,644 44,913 27% 58,592 (13,679) -23% San Marino Center/Thurnher House 0 - 0% - 0 0%
Subtotal Recreation 2,290,462 993,762 43% 888,809 104,953 12% Library Department
Administration 543,377 301,439 55% 300,365 1,074 0%
Adult Services 295,310 156,159 53% 110,264 45,895 42%
Children's Services 288,728 110,605 38% 109,156 1,449 1% Processing 46,134 10,885 24% 5,395 5,490 102%
Circulation 479,047 182,841 38% 171,093 11,748 7%
Subtotal Library 1,652,596 761,930 46% 696,273 65,657 9% El Molino Viejo 60,000 - 0% 60,000 (60,000) -100%
Total General Fund 15,749,588 6,655,108 42% 6,199,610 455,498 7% Public Safety Fund (103)
Police Department 9,159,755 4,501,832 49% 4,212,771 289,061 7% Fire Department 6,755,935 3,820,878 57% 3,583,363 237,515 7% Public Safety Fund 15,915,690 8,322,710 52% 7,796,134 526,576 7% Fourth of July Event Fund (104)
4th of July 101,166 64,839 64% 59,832 5,007 8%
4th of July Event Fund 101,166 64,839 64% 59,832 5,007 8% San Marino Center Fund (105)
San Marino Center 0 - 100% - 0 0%
SM Center Fund 0 - 100% - 0 0%
Fiscal Year 2023-24
Expenditure Summary Report
For Quarter Ended December 31, 2023 -- 50% of Fiscal Year Complete Fiscal Year 2023-24 Current Year v. Prior Year
PAGE 55 of 91
Attachment II
FY 22-23
Budget @ 12.31.23 % @ 12.31.22 $ %
Fiscal Year 2023-24
Expenditure Summary Report
For Quarter Ended December 31, 2023 -- 50% of Fiscal Year Complete Fiscal Year 2023-24 Current Year v. Prior Year
Donations to City Fund (281)
Police - 0% 3,643 (3,643) -100%
Fire - 0% - 0 0%
Lacy Park 15,530 6,599 42% 3,492 3,106 89%
Recreation 2,250 - 0% - 0 0%
Preschool 0 - 0% - 0 0%
Thurnher House 0 - 0% - 0 0%
Library Administration 66,000 - 0% - 0 0%
Library Adult Services 12,500 3,012 24% 1,675 1,337 80% Library Children's Services 25,000 6,176 25% 1,154 5,023 435% Donations to City Fund 121,280 15,787 13% 9,964 5,823 58% American Rescue Plan Fund (245)
HVAC System & ARPA Bonus Pay 401,783 6,236 2% 66,967 (60,731) -91% American Rescue Plan Fund 401,783 6,236 2% 66,967 (60,731) -91% Workers' Compensation Fund (595)
Administration 0 - 0% - 0 0%
Human Resources 286,061 228,072 80% 238,029 (9,957) -4% Community Development 5,760 2,908 50% 298 2,611 877%
Police 126,720 191,652 151% 70,723 120,929 171%
Fire 211,200 137,876 65% 148,631 (10,755) -7%
PW Administration 23,039 252 1% 21,157 (20,905) -99%
Recreation Administration 5,760 41 1% 907 (867) -95%
Library Administration 5,760 - 0% - 0 0%
Workers' Comp Fund 664,300 560,802 84% 479,745 81,057 17% General Liability Fund (596)
CJPIA Insurance Premiums 766,174 766,554 100% 694,506 72,048 10% General Liability Fund 766,174 766,554 100% 694,506 72,048 10% GENERAL FUND GROUP TOTAL 33,719,981 16,392,035 49% 15,306,757 1,085,278 7%

SPECIAL REVENUE FUNDS (RESTRICTED)
Gas Tax Fund (202)
Street Rehabilitation 675,000 43,947 7% 99,450 (55,504) -56% Gas Tax Fund 675,000 43,947 7% 99,450 (55,504) -56%
Community Development Block Grant Fund (204)
Sidewalk Repair 0 - 0% - 0 0%
Senior Outreach 9,000 1,199 13% 1,709 (511) -30%
CDBG Fund 9,000 1,199 13% 1,709 (511) -30%
County Park Prop A Bond Fund (206)
Thurnher House 0 - 0% 0 #DIV/0!
Park Prop A Bonds 0 - 0% 0 0 #DIV/0!
Prop A Transportation Fund (207)
Administration/Finance 160,300 - 0% 32,790 (32,790) -100% Streets 112,500 - 0% - 0 0%
Youth 36,500 15,275 42% 24,817 (9,542) -38%
Adult 10,130 1,225 12% 7,297 (6,072) -83%
Prop A Transportation Fund 319,430 16,500 5% 64,904 (48,404) -75% Drought Fund (209)
Contract Services 0 - 0% - 0 0%
Drought Fund 0 - 0% - 0 0%
PAGE 56 of 91
Attachment II
FY 22-23
Budget @ 12.31.23 % @ 12.31.22 $ %
Fiscal Year 2023-24
Expenditure Summary Report
For Quarter Ended December 31, 2023 -- 50% of Fiscal Year Complete Fiscal Year 2023-24 Current Year v. Prior Year
Air Quality Fund (212)
Vehicle Replace-PPW 58,790 58,782 100% 54,073 4,709 9%
Air Quality Fund 58,790 58,782 100% 54,073 4,709 9%
STPL Fund (213)
Street Rehabilitation 0 - 0% - 0 0%
0 - 0% - 0 0%
Transportation Development Act (TDA) Fund (214)
City Wide Sidewalk 38,000 19,000 50% - 19,000 0%
TDA Fund 38,000 19,000 50% - 19,000 0%
Prop C Transit Fund (215)
Streets 402,500 - 0% - 0 0%
Prop C Fund 402,500 - 0% - 0 0%
Used Oil Grant (221)
Planning & Building 0 - 0% - 0 0%
Used Oil Fund 0 - 0% - 0 0%
OTS Grant (223)
Police Contract Services 83,040 2,015 2% 66,500 (64,485) -97% OTS Grant Fund 83,040 2,015 2% 66,500 (64,485) -97%
California Recycling Grant Fund (226)
Street Rehabilitation 91,000 - 0% - 0 0%
California Recycling Grant Fund 91,000 - 0% - 0 0%
COPS Fund (233)
Police Contract Services 144,842 - 0% 60,023 (60,023) -100% COPS Fund 144,842 - 0% 60,023 (60,023) -100%
Homeland Security Grant Fund (240)
Capitalized Equipment 0 - 0% - 0 0%
Measure R Fund 0 - 0% - 0 0%
Measure R Fund (243)
Street Rehabilitation 555,000 - 0% - 0 0%
Measure R Fund 555,000 - 0% - 0 0%
Measure W Clean Water Fund (246)
Water Projects 217,218 - 0% - 0 0%
Measure W Fund 217,218 - 0% - 0 0%
Measure M Fund (247)
Street Rehabilitation 1,000,000 - 0% - 0 0%
Measure M Fund 1,000,000 - 0% - 0 0%
SPECIAL REVENUE RESTRICTED FUNDS TOTALS 3,593,820 141,442 4% 346,659 (205,217) -59%

CAPITAL PROJECTS FUNDS
Capital Projects Fund (394)
Construction - Police Department Lobby 0 - 0% - 0 0%
911 Dispatch Renovation 0 - 0% - 0 0%
PD Utilization Study 14,307 10,602 74% 24,945 (14,343) -57% PD Electrical Project 0 - 0% - 0 0%
PAGE 57 of 91
Attachment II
FY 22-23
Budget @ 12.31.23 % @ 12.31.22 $ %
Fiscal Year 2023-24
Expenditure Summary Report
For Quarter Ended December 31, 2023 -- 50% of Fiscal Year Complete Fiscal Year 2023-24 Current Year v. Prior Year
PD Cameras 0 - 0% 5,206 (5,206) -100%
PD Evidence Awning 0 - 0% 3,981 0 0%
Fire Apparatus Doors 0 - 0% - 0 0%
FS Bathroom Remodel 18,250 - 0% 1,470 (1,470) -100%
Fire Station HVAC Upgrades 0 - 0% - 0 0%
Fire Station H&S Upgrades 0 - 0% - 0 0%
EOC Improvements 11,394 - 0% 6,906 (6,906) -100%
Civic Center Environmental Assessment 0 - 0% - 0 0%
San Marino Center Renovations 2,523,507 1,581,540 63% 972,821 608,719 63% Emergency Generator System 31,888 - 0% 18,147 (18,147) -100% Condition Assessment-All Buildings 0 - 0% 7,200 (7,200) -100% City Hall Campus 0 - 0% - 0 0%
PW Facility Renovations 50,000 4,455 9% - 0 0%
Holiday House Restoration 10,000 1,231 12% - 0 0%
Stoneman School Fire Safety Project 0 - 0% - 0 0%
Stoneman Path Forward 130,000 - 0% - 0 0%
Public Works Vehicle Awning Co 15,000 - 0% - 0 0%
City Hall Campus Roof Repair 50,000 - 0% - 0 0%
Old Mill Facility Repairs 75,000 - 0% - 0 0%
Stoneman Facility Upgrades 156,000 - 0% - 0 0%
Sewer Projects
Condition Assessment-Stormwater System 0 - 0% - 0 0%
Drainage Wash Improvement Program 50,000 - 0% - 0 0%
Sewer/Storm Drain Replacement 60,000 - 0% - 0 0%
Sewer Master Plan 53,583 - 0% - 0 0%
Catch Basin Replacement 26,090 - 0% - 0 0%
Culvert Replacement Program 276,840 - 0% - 0 0%
Lift Station Replacements 1,230,919 40,586 3% - 40,586 0% Sewer System Mgmt Plan Update 15,000 - 0% - 0 0%
Rio Hondo Load Reduction Strategy 0 - 0% - 0 0%
Trash Capture Filters 25,000 - 0% - 0 0%
Street Projects
Street Rehab Program 5,032,678 455,137 9% 475,525 (20,387) -4% Pavement Condition Assessment 9,613 3,000 31% - 3,000 0% Street Tree Management Plan 72,559 3,567 5% 16,800 (13,233) -79% Sidewalk Repair - Various Streets 983,560 395,873 40% - 395,873 0% City Wide Traffic Study 46,466 15,137 33% 8,418 6,720 80% Traffic Control Device Program 169,805 28,295 17% - 28,295 0% Huntington/Mission St. Beautification 1,000,000 - 0% - 0 0% Neighborhood Traffic Calming 75,000 - 0% - 0 0%
Bridge Maintenance Program 20,000 - 0% - 0 0%
Alley & Parking Lot Improvements 423,797 - 0% - 0 0%
Citywide Traffic Improvements 150,000 270 0% - 0 0%
Biennial Striping & Markings 109,027 - 0% - 0 0%
Streetlight Management Plan 165,821 - 0% - 0 0%
Lacy Park Projects
Restroom Upgrades 0 - 0% - 0 0%
Lacy Park Master Plan 0 - 0% - 0 0%
Lacy Park Compost Station 20,000 - 0% - 0 0%
Lacy Park Admissions Booth 0 - 0% 7,575 0 0%
Lacy Park Playground Management Program 143,900 - 0% - 0 0% Lacy Park Emergency Phones 0 - 0% - 0 0%
Rose Arbor Renovation 0 - 0% - 0 0%
Condition Assessment 50,000 - 0% - 0 0%
Citywide Irrigation Upgrades 50,000 - 0% - 0 0%
Library Bottle Water Station 0 - 0% - 0 0%
Barth Room Lighting 10,000 - 0% - 0 0%
PAGE 58 of 91
Attachment II
FY 22-23
Budget @ 12.31.23 % @ 12.31.22 $ %
Fiscal Year 2023-24
Expenditure Summary Report
For Quarter Ended December 31, 2023 -- 50% of Fiscal Year Complete Fiscal Year 2023-24 Current Year v. Prior Year
Library Window Tinting 0 - 0% - 0 0%
Library Computer Room Renovations 0 - 0% - 0 0%
El Molino Viejo Pedestrian Lights 0 - 0% 25,000 (25,000) -100% El Molino Old Mill Restoration 0 - 0% - 0 0%
Capital Projects Fund 13,355,004 2,539,693 19% 1,573,994 971,300 62% CAPITAL PROJECTS FUNDS TOTAL 13,355,004 2,539,693 19% 1,573,994 971,300 62%

DEBT SERVICE FUNDS
Debt Service Fund (401)
Interest Expense 29,888 29,888 100% 57,034 (27,146) -48% Principal Repayment 545,000 545,000 100% 495,000 50,000 10% Debt Service Fund 574,888 574,888 100% 552,034 22,854 4% DEBT SERVICE FUNDS TOTAL 574,888 574,888 100% 552,034 22,854 4%

PROPRIETARY FUNDS (INTERNAL SERVICES)
Capitalized Equipment Fund (591)
Non-Departmental 0 - 0% - 0 0%
Human Resources 0 - 0% - 0 0%
Finance 136,961 5,943 4% 13,060 (7,117) -54%
Police 220,329 15,756 7% 28,753 (12,996) -45%
Fire 510,000 887 0% 331,284 (330,397) -100%
Emergency Services 0 - 0% - 0 0%
Public Works Administration 0% - 0 0%
Fleet 2,279 2,016 88% - 2,016 0%
Streets 71,317 71,317 100% - 71,317 0%
Lacy Park 0 - 0% - 0 0%
Public Grounds 0 - 0% - 0 0%
Recreation Administration 0 - 0% - 0 0%
Library Administration 0 - 0% 40,303 (40,303) -100%
Capitalized Equipment Fund 940,886 95,920 10% 413,400 (317,480) -77% INTERNAL SERVICE FUNDS TOTAL 940,886 95,920 10% 413,400 (317,480) -77% ALL EXPENDITURE GROUPS & FUNDS TOTAL 52,184,579 19,743,978 38% 18,192,844 1,556,735 9% PAGE 59 of 91
Attachment II

ATTACHMENT III
Revised Budget
FY 2023-24
Projected YE
FY 2023-24
Budget to
Actual
Variance
Budget to
Actual %
Change

GENERAL FUND REVENUES
Property Tax $ 20,060,825 $ 20,060,825 $ - 0.0%
Public Safety Property Tax 3,746,394 3,746,394 - 0.0%
Sales Tax 485,000 544,698 59,698 12.3%
Utility User Tax 2,881,000 2,831,984 (49,016) -1.7%
Charges for Services 2,274,996 2,291,264 16,268 0.7%
Licenses & Permits 1,184,000 1,382,704 198,704 16.8%
Other Revenues 5,544,147 5,363,277 (180,870) -3.3%
Total Revenues $ 36,176,362 $ 36,221,146 $ 44,784 0.1%

GENERAL FUND EXPENDITURES
Personnel
Salaries - Miscellaneous $ 6,159,040 $ 5,594,638 $ (564,402) -9.2% Salaries - Safety 7,744,271 6,831,763 (912,508) -11.8%
Overtime - Miscellaneous 30,470 110,481 80,011 262.6%
Overtime - Safety 1,099,850 2,009,611 909,761 82.7%
Medical, Medicare, Allowances 2,773,679 2,362,682 (410,997) -14.8% Pension Payments - Miscellaneous 1,324,256 1,324,256 - 0.0% Pension Payments - Public Safety 3,774,793 3,774,793 - 0.0% Debt Service - Pension Bonds 574,888 574,888 - 0.0%
Retirees' Medical (OPEB) 200,000 171,364 (28,636) -14.3% Total Personnel $ 23,681,247 $ 22,754,475 $ (926,772) -3.9% Non-Personnel
Workers' Compensation $ 640,540 $ 933,613 $ 293,073 45.8% General Liability & Insurance 774,144 772,589 (1,555) -0.2% Legal Services 549,689 532,677 (17,012) -3.1%
Office Supplies, Repair & Maint., Misc. 919,483 990,115 70,632 7.7% Contract Services 4,875,380 4,644,321 (231,059) -4.7%
Utilities 770,393 805,655 35,262 4.6%
Capital Equipment 1,383,199 1,383,199 - 0.0%
Other (Depreciation, Training, etc.) 1,541,680 1,471,048 (70,632) -4.6% OPEB Trust Contribution 100,000 100,000 - 0.0%
Pension Trust Contribution - - - 0.0%
Annual Reserve Contribution - - - 0.0%
Total Non-Personnel $ 11,554,508 $ 11,633,217 $ 78,709 0.7% Total Expenditures $ 35,235,755 $ 34,387,692 $ (848,063) -2.4% Annual Operating Surplus (Deficit) $ 940,607 $ 1,833,454 $ 892,847 94.9% FY 2023-24 Year-End Projections
PAGE 60 of 91

ATTACHMENT IV
Revised
Budget FY
2023-24
Projected YE
FY 2023-24
Assumed
Projected
Growth Rate
Projected FY
2024-25
Projected FY
2025-26
Projected FY
2026-27
Projected FY
2027-28
Projected FY
2028-29

GENERAL FUND REVENUES
Property Tax $ 20,060,825 $ 20,060,825 4.0% $ 20,863,258 $ 21,697,788 $ 22,565,700 $ 23,468,328 $ 24,407,061 Public Safety Property Tax 3,746,394 3,746,394 2.0% 3,821,322 - - - - Sales Tax 485,000 544,698 3.5% 563,762 583,494 603,916 625,053 646,930 Utility User Tax 2,881,000 2,831,984 2.0% 2,888,624 2,946,396 3,005,324 3,065,430 3,126,739 Charges for Services 2,274,996 2,291,264 3.5% 2,371,458 2,454,459 2,540,365 2,629,278 2,721,303 Licenses & Permits 1,184,000 1,382,704 2.0% 1,410,358 1,438,565 1,467,336 1,496,683 1,526,617 Other Revenues 5,544,147 5,363,277 1.0% 3,423,426 3,457,660 3,492,237 3,527,159 3,562,431 Total Revenues $ 36,176,362 $ 36,221,146 $ 35,342,208 $ 32,578,362 $ 33,674,878 34,811,931 35,991,081

GENERAL FUND EXPENDITURES
Personnel
Salaries - Miscellaneous $ 6,159,040 $ 5,594,638 4.0% 6,405,402 6,661,618 6,928,083 7,205,206 7,493,414 Salaries - Safety 7,744,271 6,831,763 4.0% 8,054,042 8,376,204 8,711,252 9,059,702 9,422,090 Overtime - Miscellaneous 30,470 110,481 4.0% 114,900 119,496 124,276 129,247 134,417 Overtime - Safety 1,099,850 2,009,611 4.0% 2,089,995 2,173,595 2,260,539 2,350,961 2,444,999 Medical, Medicare, Allowances 2,773,679 2,362,682 7.0% 2,528,069 2,705,034 2,894,386 3,096,993 3,313,783 Pension Payments - Miscellaneous 1,324,256 1,324,256 n/a 1,341,000 1,438,000 1,524,000 1,601,000 1,689,000 Pension Payments - Public Safety 3,774,793 3,774,793 n/a 3,729,000 3,950,000 4,145,000 4,328,000 4,526,000 Debt Service - Pension Bonds 574,888 574,888 n/a - - - - - Retirees' Medical (OPEB) 200,000 171,364 2.0% 174,791 178,287 181,853 185,490 189,200 Total Personnel $ 23,681,247 $ 22,754,475 $ 24,437,199 $ 25,602,234 $ 26,769,389 27,956,599 29,212,903 Non-Personnel
Workers' Compensation $ 640,540 $ 933,613 3.0% $ 659,756 $ 679,549 $ 699,935 $ 720,933 $ 742,561 General Liability & Insurance 774,144 772,589 5.0% 740,160 777,168 816,026 856,827 899,668 Legal Services 549,689 532,677 3.0% 548,657 565,117 582,071 599,533 617,519 Office Supplies, Repair & Maint., Misc. 919,483 990,115 3.0% 947,067 975,479 1,004,743 1,034,885 1,065,932 Contract Services 4,875,380 4,644,321 3.0% 5,021,641 5,172,290 5,327,459 5,487,283 5,651,901 Utilities 770,393 805,655 3.0% 829,824 854,719 880,361 906,772 933,975 Capital Equipment 1,383,199 1,383,199 0.0% 400,000 400,000 400,000 400,000 400,000 Other (Depreciation, Training, etc.) 1,541,680 1,471,048 3.0% 1,515,179 1,560,634 1,607,453 1,655,677 1,705,347 OPEB Trust Contribution 100,000 100,000 n/a 100,000 - - - - Pension Trust Contribution - - n/a - - - - -
Annual Reserve Contribution - - 441,778 407,230 420,936 435,149 449,889 Total Non-Personnel $ 11,554,508 $ 11,633,217 $ 11,204,062 $ 11,392,186 $ 11,738,984 12,097,059 12,466,792 Total Expenditures $ 35,235,755 $ 34,387,692 $ 35,641,261 $ 36,994,420 $ 38,508,373 40,053,658 41,679,695 Annual Operating Surplus (Deficit) $ 940,607 $ 1,833,454 $ (299,053) $ (4,416,058) $ (4,833,495) $ (5,241,727) $ (5,688,614) Available Fund Balance for Capital Improvements

SUMMARY
Beginning Capital Reserve Balance 20,860,521 16,130,521 11,400,521 6,670,521 1,940,521 Annual Funding for Infrastructure (4,730,000) (4,730,000) (4,730,000) (4,730,000) (4,730,000) Ending Capital Reserve Balance/(Deficit) 16,130,521 11,400,521 6,670,521 1,940,521 (2,789,479)

INFRASTRUCTURE FUNDING
Street & Pavement Mtce 3,500,000 3,500,000 3,500,000 3,500,000 3,500,000 Sewer & Storm Drain 600,000 600,000 600,000 600,000 600,000 Sidewalk Maintenance 250,000 250,000 250,000 250,000 250,000 Building Maintenance 380,000 380,000 380,000 380,000 380,000 Total Infrastructure 4,730,000 4,730,000 4,730,000 4,730,000 4,730,000

OPERATING RESERVE
Prior Year Ending Reserve Balance 16,224,014 $ 16,224,014 $ 16,676,778 $ 17,261,281 $ 13,659,683 9,668,060 5,296,631 Annual Operating Surplus (Deficit) - - 142,725 (4,008,828) (4,412,559) (4,806,578) (5,238,725) Current Year Contribution to Reserves 452,205 452,764 441,778 407,230 420,936 435,149 449,889 Current Year Ending Reserve Balance $ 16,676,219 $ 16,676,778 $ 17,261,281 $ 13,659,683 $ 9,668,060 5,296,631 507,795 Five-Year Financial Forecast
PAGE 61 of 91

ATTACHMENT V
Revised
Budget FY
2023-24
Projected YE FY
2023-24
Assumed
Projected
Growth Rate
Projected FY
2024-25
Projected FY
2025-26
Projected FY
2026-27
Projected FY
2027-28
Projected FY
2028-29
Projected FY
2029-30
Projected FY
2030-31
Projected FY
2031-32
Projected FY
2032-33
Projected FY
2033-34
Projected FY
2034-35
Projected FY
2035-36
Projected FY
2036-37

GENERAL FUND REVENUES
Property Tax 20,060,825 20,060,825 4.0% 20,863,258 21,697,788 22,565,700 23,468,328 24,407,061 25,383,343 26,398,677 27,454,624 28,552,809 29,694,921 30,882,718 32,118,027 33,402,748 Public Safety Property Tax 3,746,394 3,746,394 2.0% 3,821,322 - - - - - - - - - - - - Sales Tax 485,000 544,698 3.5% 563,762 583,494 603,916 625,053 646,930 669,573 693,008 717,263 742,367 768,350 795,242 823,075 851,883 Utility User & Franchise Taxes 2,881,000 2,831,984 2.0% 2,888,624 2,946,396 3,005,324 3,065,430 3,126,739 3,189,274 3,253,059 3,318,120 3,384,482 3,452,172 3,521,215 3,591,639 3,663,472 Charges for Services 2,274,996 2,291,264 3.5% 2,371,458 2,454,459 2,540,365 2,629,278 2,721,303 2,816,549 2,915,128 3,017,157 3,122,757 3,232,053 3,345,175 3,462,256 3,583,435 Licenses & Permits 1,184,000 1,382,704 2.0% 1,410,358 1,438,565 1,467,336 1,496,683 1,526,617 1,557,149 1,588,292 1,620,058 1,652,459 1,685,508 1,719,218 1,753,602 1,788,674 Other Revenues/ARPA 5,544,147 5,363,277 1.0% 3,423,426 3,457,660 3,492,237 3,527,159 3,562,431 3,598,055 3,634,036 3,670,376 3,707,080 3,744,151 3,781,593 3,819,409 3,857,603 Total Revenues 36,176,362 36,221,146 35,342,208 32,578,362 33,674,878 34,811,931 35,991,081 37,213,943 38,482,200 39,797,598 41,161,954 42,577,155 44,045,161 45,568,008 47,147,815 -

GENERAL FUND EXPENDITURES
Personnel
Salaries - Miscellaneous 6,159,040 5,594,638 4.0% 6,405,402 6,661,618 6,928,083 7,205,206 7,493,414 7,793,151 8,104,877 8,429,072 8,766,235 9,116,884 9,481,559 9,860,821 10,255,254 Salaries - Safety 7,744,271 6,831,763 4.0% 8,054,042 8,376,204 8,711,252 9,059,702 9,422,090 9,798,974 10,190,933 10,598,570 11,022,513 11,463,414 11,921,951 12,398,829 12,894,782 Overtime - Miscellaneous 30,470 110,481 4.0% 114,900 119,496 124,276 129,247 134,417 139,794 145,386 151,201 157,249 163,539 170,081 176,884 183,959 Overtime - Safety 1,099,850 2,009,611 4.0% 2,089,995 2,173,595 2,260,539 2,350,961 2,444,999 2,542,799 2,644,511 2,750,291 2,860,303 2,974,715 3,093,704 3,217,452 3,346,150 Medical, Medicare, Allowances 2,773,679 2,362,682 7.0% 2,528,069 2,705,034 2,894,386 3,096,993 3,313,783 3,545,748 3,793,950 4,059,527 4,343,694 4,647,753 4,973,096 5,321,213 5,693,698 Pension Payments - Miscellaneous 1,324,256 1,324,256 n/a 1,341,000 1,438,000 1,524,000 1,601,000 1,689,000 1,769,000 1,870,000 1,964,000 2,061,000 2,126,000 2,166,000 2,206,000 2,243,000 Pension Payments - Public Safety 3,774,793 3,774,793 n/a 3,729,000 3,950,000 4,145,000 4,328,000 4,526,000 4,710,000 4,936,000 5,147,000 5,400,000 5,498,000 5,588,000 5,646,000 5,702,000 Debt Service - Pension Bonds 574,888 574,888 n/a - - - - - - - - - - - - - Retirees' Medical (OPEB) 200,000 171,364 2.0% 174,791 178,287 181,853 185,490 189,200 192,984 196,844 200,781 204,797 208,893 213,071 217,332 221,679 Total Personnel 23,681,247 22,754,475 24,437,199 25,602,234 26,769,389 27,956,599 29,212,903 30,492,450 31,882,501 33,300,442 34,815,791 36,199,198 37,607,462 39,044,531 40,540,522 Non-Personnel
Workers' Compensation 640,540 933,613 3.0% 659,756 679,549 699,935 720,933 742,561 764,838 787,783 811,416 835,758 860,831 886,656 913,256 940,654 General Liability & Insurance 774,144 772,589 5.0% 740,160 777,168 816,026 856,827 899,668 944,651 991,884 1,041,478 1,093,552 1,148,230 1,205,642 1,265,924 1,329,220 Legal Services 549,689 532,677 3.0% 548,657 565,117 582,071 599,533 617,519 636,045 655,126 674,780 695,023 715,874 737,350 759,471 782,255 Office Supplies, Repair & Maint., Misc. 919,483 990,115 3.0% 947,067 975,479 1,004,743 1,034,885 1,065,932 1,097,910 1,130,847 1,164,772 1,199,715 1,235,706 1,272,777 1,310,960 1,350,289 Contract Services 4,875,380 4,644,321 3.0% 5,021,641 5,172,290 5,327,459 5,487,283 5,651,901 5,821,458 5,996,102 6,175,985 6,361,265 6,552,103 6,748,666 6,951,126 7,159,660 Utilities 770,393 805,655 3.0% 829,824 854,719 880,361 906,772 933,975 961,994 990,854 1,020,580 1,051,197 1,082,733 1,115,215 1,148,671 1,183,131 Capital Equipment 1,383,199 1,383,199 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 Other (Depreciation, Training, etc.) 1,541,680 1,471,048 3.0% 1,515,179 1,560,634 1,607,453 1,655,677 1,705,347 1,756,507 1,809,202 1,863,478 1,919,382 1,976,963 2,036,272 2,097,360 2,160,281 OPEB Trust Contribution 100,000 100,000 n/a 100,000 - - - - - - - - - - - - Pension Trust Contribution - - n/a - - - - - - - - - - - - - Annual Reserve Contribution - - 441,778 407,230 420,936 435,149 449,889 465,174 481,028 497,470 514,524 532,214 550,565 569,600 589,348 Total Non-Personnel 11,554,508 11,633,217 11,204,062 11,392,186 11,738,984 12,097,059 12,466,792 12,848,577 13,242,826 13,649,959 14,070,416 14,504,654 14,953,143 15,416,368 15,894,838 Total Expenditures 35,235,755 34,387,692 35,641,261 36,994,420 38,508,373 40,053,658 41,679,695 43,341,027 45,125,327 46,950,401 48,886,207 50,703,852 52,560,605 54,460,899 56,435,360 Annual Operating Surplus (Deficit) 940,607 1,833,454 (299,053) (4,416,058) (4,833,495) (5,241,727) (5,688,614) (6,127,084) (6,643,127) (7,152,803) (7,724,253) (8,126,697) (8,515,444) (8,892,891) (9,287,545) Available Fund Balance for Capital Improvements

SUMMARY
Beginning Capital Reserve Balance 18,860,521 18,860,521 20,860,521 16,130,521 11,400,521 6,670,521 1,940,521 (2,789,479) (7,519,479) (12,249,479) (16,979,479) (21,709,479) (26,439,479) (31,169,479) (33,035,776) Annual Funding for Infrastructure 2,000,000 2,000,000 (4,730,000) (4,730,000) (4,730,000) (4,730,000) (4,730,000) (4,730,000) (4,730,000) (4,730,000) (4,730,000) (4,730,000) (4,730,000) (1,866,297) (1,866,297) Ending Capital Reserve Balance/(Deficit) 20,860,521 20,860,521 16,130,521 11,400,521 6,670,521 1,940,521 (2,789,479) (7,519,479) (12,249,479) (16,979,479) (21,709,479) (26,439,479) (31,169,479) (33,035,776) (34,902,073)

INFRASTRUCTURE FUNDING
Street & Pavement Mtce 3,500,000 3,500,000 3,500,000 3,500,000 3,500,000 3,500,000 3,500,000 3,500,000 3,500,000 3,500,000 3,500,000 636,297 636,297 Sewer & Storm Drain 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 Sidewalk Maintenance 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 Building Maintenance 380,000 380,000 380,000 380,000 380,000 380,000 380,000 380,000 380,000 380,000 380,000 380,000 380,000 Total Infrastructure 4,730,000 4,730,000 4,730,000 4,730,000 4,730,000 4,730,000 4,730,000 4,730,000 4,730,000 4,730,000 4,730,000 1,866,297 1,866,297

OPERATING RESERVE
Prior Year Ending Reserve Balance 16,224,014 16,224,014 16,676,778 17,261,281 13,659,683 9,668,060 5,296,631 507,795 (4,688,941) (10,370,012) (16,527,875) (23,223,080) (30,285,349) (37,699,663) (45,453,354) Annual Operating Surplus (Deficit) - - 142,725 (4,008,828) (4,412,559) (4,806,578) (5,238,725) (5,661,910) (6,162,099) (6,655,333) (7,209,729) (7,594,483) (7,964,879) (8,323,291) (8,698,197) Current Year Contribution to Reserves 452,205 452,764 441,778 407,230 420,936 435,149 449,889 465,174 481,028 497,470 514,524 532,214 550,565 569,600 589,348 Current Year Ending Reserve Balance 16,676,219 16,676,778 17,261,281 13,659,683 9,668,060 5,296,631 507,795 (4,688,941) (10,370,012) (16,527,875) (23,223,080) (30,285,349) (37,699,663) (45,453,354) (53,562,203) General Fund Reserves as a % of General Fund Revenues 49% 42% 29% 15% 1% -13% -27% -42% -56% -71% -86% -100% -114% Long-Term Financial Projections
PAGE 62 of 91

ATTACHMENT V
Projected FY
2037-38
Projected FY
2038-39
Projected FY
2039-40
Projected FY
2040-41
Projected FY
2041-42
Projected FY
2042-43
Projected FY
2043-44
Projected FY
2044-45
Projected FY
2045-46
Projected FY
2046-47
Projected FY
2047-48
Projected FY
2048-49
Projected FY
2049-50
Projected FY
2050-51
Projected FY
2051-52
Projected FY
2052-53

GENERAL FUND REVENUES
Property Tax 34,738,858 36,128,412 37,573,548 39,076,490 40,639,550 42,265,132 43,955,737 45,713,966 47,542,525 49,444,226 51,421,995 53,478,875 55,618,030 57,842,751 60,156,461 62,562,719 Public Safety Property Tax - - - - - - - - - - - - - - - - Sales Tax 881,699 912,558 944,498 977,555 1,011,769 1,047,181 1,083,832 1,121,766 1,161,028 1,201,664 1,243,722 1,287,252 1,332,306 1,378,937 1,427,200 1,477,152 Utility User Tax 3,736,741 3,811,476 3,887,706 3,965,460 4,044,769 4,125,664 4,208,177 4,292,341 4,378,188 4,465,752 4,555,067 4,646,168 4,739,091 4,833,873 4,930,550 5,029,161 Charges for Services 3,708,855 3,838,665 3,973,018 4,112,074 4,255,997 4,404,957 4,559,130 4,718,700 4,883,855 5,054,790 5,231,708 5,414,818 5,604,337 5,800,489 6,003,506 6,213,629 Licenses & Permits 1,824,447 1,860,936 1,898,155 1,936,118 1,974,840 2,014,337 2,054,624 2,095,716 2,137,630 2,180,383 2,223,991 2,268,471 2,313,840 2,360,117 2,407,319 2,455,465 Other Revenues 3,896,179 3,935,141 3,974,492 4,014,237 4,054,379 4,094,923 4,135,872 4,177,231 4,219,003 4,261,193 4,303,805 4,346,843 4,390,311 4,434,214 4,478,556 4,523,342 Total Revenues 48,786,779 50,487,188 52,251,417 54,081,934 55,981,304 57,952,194 59,997,372 62,119,720 64,322,229 66,608,008 68,980,288 71,442,427 73,997,915 76,650,381 79,403,592 82,261,468

GENERAL FUND EXPENDITURES
Personnel
Salaries - Miscellaneous 10,665,464 11,092,083 11,535,766 11,997,197 12,477,085 12,976,168 13,495,215 14,035,024 14,596,425 15,180,282 15,787,493 16,418,993 17,075,753 17,758,783 18,469,134 19,207,899 Salaries - Safety 13,410,573 13,946,996 14,504,876 15,085,071 15,688,474 16,316,013 16,968,654 17,647,400 18,353,296 19,087,428 19,850,925 20,644,962 21,470,760 22,329,590 23,222,774 24,151,685 Overtime - Miscellaneous 191,317 198,970 206,929 215,206 223,814 232,767 242,078 251,761 261,831 272,304 283,196 294,524 306,305 318,557 331,299 344,551 Overtime - Safety 3,479,996 3,619,196 3,763,964 3,914,523 4,071,104 4,233,948 4,403,306 4,579,438 4,762,616 4,953,121 5,151,246 5,357,296 5,571,588 5,794,452 6,026,230 6,267,279 Medical, Medicare, Allowances 6,092,257 6,518,715 6,975,025 7,463,277 7,985,706 8,544,705 9,142,834 9,782,832 10,467,630 11,200,364 11,984,389 12,823,296 13,720,927 14,681,392 15,709,089 16,808,725 Pension Payments - Miscellaneous 2,227,000 1,983,000 1,996,000 1,974,000 1,961,000 1,907,000 1,933,000 1,888,000 1,737,000 1,681,000 1,700,000 1,583,000 1,473,000 1,363,000 1,253,000 1,253,000 Pension Payments - Public Safety 5,634,000 4,737,000 4,692,000 4,644,000 4,677,000 4,489,000 4,408,000 4,260,000 3,985,000 3,831,000 3,843,000 3,623,000 3,513,000 3,403,000 3,293,000 3,293,000 Debt Service - Pension Bonds - - - - - - - - - - - - - - - - Retirees' Medical (OPEB) 226,113 230,635 235,248 239,953 244,752 249,647 254,640 259,733 264,928 270,227 275,632 281,145 286,768 292,503 298,353 304,320 Total Personnel 41,926,720 42,326,595 43,909,808 45,533,227 47,328,935 48,949,248 50,847,727 52,704,188 54,428,726 56,475,726 58,875,881 61,026,216 63,418,101 65,941,277 68,602,879 71,630,459 Non-Personnel
Workers' Compensation 968,874 997,940 1,027,878 1,058,714 1,090,475 1,123,189 1,156,885 1,191,592 1,227,340 1,264,160 1,302,085 1,341,148 1,381,382 1,422,823 1,465,508 1,509,473 General Liability & Insurance 1,395,681 1,465,465 1,538,738 1,615,675 1,696,459 1,781,282 1,870,346 1,963,863 2,062,056 2,165,159 2,273,417 2,387,088 2,506,442 2,631,764 2,763,352 2,901,520 Legal Services 805,723 829,895 854,792 880,436 906,849 934,054 962,076 990,938 1,020,666 1,051,286 1,082,825 1,115,310 1,148,769 1,183,232 1,218,729 1,255,291 Supplies, R&M, Misc. Other 1,390,798 1,432,522 1,475,498 1,519,763 1,565,356 1,612,317 1,660,687 1,710,508 1,761,823 1,814,678 1,869,118 1,925,192 1,982,948 2,042,436 2,103,709 2,166,820 Contract Services 7,374,450 7,595,684 7,823,555 8,058,262 8,300,010 8,549,010 8,805,480 9,069,644 9,341,733 9,621,985 9,910,645 10,207,964 10,514,203 10,829,629 11,154,518 11,489,154 Utilities 1,218,625 1,255,184 1,292,840 1,331,625 1,371,574 1,412,721 1,455,103 1,498,756 1,543,719 1,590,031 1,637,732 1,686,864 1,737,470 1,789,594 1,843,282 1,898,580 Capital Equipment 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 Other 2,225,089 2,291,842 2,360,597 2,431,415 2,504,357 2,579,488 2,656,873 2,736,579 2,818,676 2,903,236 2,990,333 3,080,043 3,172,444 3,267,617 3,365,646 3,466,615 OPEB Trust Contribution - - - - - - - - - - - - - - - - Pension Trust Contribution - - - - - - - - - - - - - - - - Annual Reserve Contribution 609,835 631,090 653,143 676,024 699,766 724,402 749,967 776,497 804,028 832,600 862,254 893,030 924,974 958,130 992,545 1,028,268 Total Non-Personnel 16,389,075 16,899,622 17,427,041 17,971,914 18,534,846 19,116,463 19,717,417 20,338,377 20,980,041 21,643,135 22,328,409 23,036,639 23,768,632 24,525,225 25,307,289 26,115,721 Total Expenditures 58,315,795 59,226,217 61,336,849 63,505,141 65,863,781 68,065,711 70,565,144 73,042,565 75,408,767 78,118,861 81,204,290 84,062,855 87,186,733 90,466,502 93,910,168 97,746,180 Annual Operating Surplus (Deficit) (9,529,016) (8,739,029) (9,085,432) (9,423,207) (9,882,477) (10,113,517) (10,567,772) (10,922,845) (11,086,538) (11,510,853) (12,224,002) (12,620,428) (13,188,818) (13,816,121) (14,506,576) (15,484,712) Available Fund Balance for Capital Improvements

SUMMARY
Beginning Capital Reserve Balance (34,902,073) (36,768,371) (38,634,668) (40,500,965) (42,367,262) (44,233,559) (46,099,857) (47,966,154) (49,832,451) (51,698,748) (53,565,045) (55,431,343) (57,297,640) (59,163,937) (61,030,234) (62,896,531) Annual Funding for Infrastructure (1,866,297) (1,866,297) (1,866,297) (1,866,297) (1,866,297) (1,866,297) (1,866,297) (1,866,297) (1,866,297) (1,866,297) (1,866,297) (1,866,297) (1,866,297) (1,866,297) (1,866,297) (1,866,297) Ending Capital Reserve Balance/(Deficit) (36,768,371) (38,634,668) (40,500,965) (42,367,262) (44,233,559) (46,099,857) (47,966,154) (49,832,451) (51,698,748) (53,565,045) (55,431,343) (57,297,640) (59,163,937) (61,030,234) (62,896,531) (64,762,829)

INFRASTRUCTURE FUNDING
Street & Pavement Mtce 636,297 636,297 636,297 636,297 636,297 636,297 636,297 636,297 636,297 636,297 636,297 636,297 636,297 636,297 636,297 636,297 Sewer & Storm Drain 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 Sidewalk Maintenance 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 Building Maintenance 380,000 380,000 380,000 380,000 380,000 380,000 380,000 380,000 380,000 380,000 380,000 380,000 380,000 380,000 380,000 380,000 Total Infrastructure 1,866,297 1,866,297 1,866,297 1,866,297 1,866,297 1,866,297 1,866,297 1,866,297 1,866,297 1,866,297 1,866,297 1,866,297 1,866,297 1,866,297 1,866,297 1,866,297

OPERATING RESERVE
Prior Year Ending Reserve Balance (53,562,203) (61,871,549) (69,348,398) (77,127,544) (85,198,703) (93,681,648) ########## ########## ########## ########## ########## ########## ########## ########## ########## ########## Annual Operating Surplus (Deficit) (8,919,181) (8,107,939) (8,432,289) (8,747,183) (9,182,711) (9,389,115) (9,817,805) (10,146,348) (10,282,510) (10,678,253) (11,361,748) (11,727,398) (12,263,844) (12,857,991) (13,514,031) (14,456,444) Current Year Contribution to Reserves 609,835 631,090 653,143 676,024 699,766 724,402 749,967 776,497 804,028 832,600 862,254 893,030 924,974 958,130 992,545 1,028,268 Current Year Ending Reserve Balance (61,871,549) (69,348,398) (77,127,544) (85,198,703) (93,681,648) ########## ########## ########## ########## ########## ########## ########## ########## ########## ########## ########## General Fund Reserves as a % of General Fund Revenues
Long-Term Financial Projections
PAGE 63 of 91
TO: Mayor and City Council
FROM: Philippe Eskandar, City Manager
BY: Terry Shea, Interim Finance Director
Mark Siegfried, Accounting Manager/Controller
DATE: February 23, 2024
SUBJECT: RECEIVE AND FILE FINANCIAL REPORT FOR SECOND
QUARTER (OCTOBER 2023 THROUGH DECEMBER 2023)

STRATEGIC PLAN CRITICAL SUCCESS FACTORS
Efficient, Responsive, and Effective City Services
Fiscally Responsible and Transparent City Government

BACKGROUND
The following presents the financial activity of the City for the quarter ended December 31, 2023, as well as the fiscal year-to-date financial information. These figures are unaudited and have been compiled by the Finance Department. Financial information as noted at December 31, 2022, has been included for comparative purposes.

DISCUSSION
During the Second Quarter of 2024, General Fund revenues increased by $405k or 4.4% versus the Second Quarter of 2023. Tax revenues overall remained strong by increasing 4.3% and continue to be the highest revenue source for the City. Another reason for the increase for the second quarter compared to last year is due to the fluctuations in market value of the City’s investments and an increase of investment returns.

Total General Fund expenses for the quarter increased by $265k or 8.9% compared to last year.

To summarize, the Second Quarter revenues and expenditures came in as expected as the local economy continues to recover from the economic impacts of COVID-19. The City’s overall financial status is stable and continues Steven W. Huang, DDS, Mayor
Gretchen Shepherd Romey, Vice Mayor
Tony Chou, Council Member
Calvin Lo, Council Member
Steve Talt, Council Member
PAGE 64 of 91
to remain robust. Additional Second Quarter details are provided in the tables below.

Second Quarter 2024 versus Second Quarter 2023 Financial Information
Below is the revenues and expenditures for the General Fund (Fund 101), the Public Safety Fund (Fund 103), and all the Special Revenue Funds.

PAGE 65 of 91

QUARTERLY FINANCIAL REPORT

GOVERNMENTAL FUNDS (UNRESTRICTED)
General Fund (101) Second Quarter Second Quarter
Revenues 2024 2023 $$$ %
Taxes 8,664,246 8,310,841 353,405 4.3% Note 1
Licenses & Permits 190,246 198,006 (7,760) -3.9%
Charges for Service 298,068 334,744 (36,676) -11.0% Note 2 Intergovernmental - - 0 0.0%
Fines & Forfeitures 250 1,700 (1,450) -85.3%
Money & Property 319,380 245,411 73,969 30.1% Note 3
Miscellaneous 42,236 18,501 23,735 128.3%
General Fund Total Revenues 9,514,425 9,109,203 405,223 4.4% Second Quarter Second Quarter
Expenses 2024 2023 $$$ %
City Council 735 4,215 (3,479) -82.5%
City Attorney 48,055 105,862 (57,807) -54.6%
Non-Departmental 529,888 511,093 18,795 3.7%
City Manager's Office 185,012 330,399 (145,387) -44.0%
Human Resources 105,440 133,039 (27,599) -20.7%
Finance Department 167,705 196,284 (28,580) -14.6%
Community Development 434,718 292,792 141,925 48.5%
Emergency Services 9,236 12,401 (3,166) -25.5%
Parks and Public Works 997,388 712,882 284,506 39.9%
Recreation Department 423,232 371,224 52,008 14.0%
Library Department 326,105 292,439 33,666 11.5%
El Molino Viejo - - 0 0.0%
General Fund Total Expenses 3,227,514 2,962,631 264,883 8.9% Note 4 Net Income-General Fund 6,286,911 6,146,572 140,340 2.3% Public Safety Fund (103) Second Quarter Second Quarter
Revenues 2024 2023 $$$ %
Taxes 1,472,216 1,437,842 34,375 2.4%
Charges for Service 252,268 153,709 98,558 64.1% Note 5 Intergovernmental 20,003 31,195 (11,192) -35.9%
Fines & Fees 33,666 13,376 20,290 151.7%
Miscellaneous 1,108 - 1,108 100.0%
1,779,261 1,636,122 143,139 8.7%
Second Quarter Second Quarter
Expenses 2024 2023 $$$ %
Police Department 1,778,233 1,631,470 146,763 9.0%
Fire Department 1,327,576 1,260,335 67,241 5.3%
3,105,809 2,891,806 214,004 7.4% Note 6
Net Income-Public Safety Fund (1,326,548) (1,255,684) (70,865) -5.6%

SPECIAL REVENUE FUNDS (RESTRICTED)
Second Quarter Second Quarter
2024 2023 $$$ %
Revenues 711,598 1,147,456 (435,858) -38.0% Note 7
Expenses 120,608 184,140 (63,531) -34.5% Note 8
Net Income-Special Revenue Funds 590,990 963,316 (372,326) -38.7% Total Revenues-All Funds 12,189,888 12,091,370 98,518 0.8% Total Expenses-All Funds 7,566,335 8,193,372 (627,037) -7.7% Net Income-All Funds 4,623,553 3,897,998 725,554 18.6%
CY vs PY
CY vs PY
CY vs PY
CY vs PY
CY vs PY
PAGE 66 of 91
Items of Note:

1. Increase in Taxes is due to Property Taxes increasing by $310k (4%) as well as Sales Taxes increasing by $11k (8%). The City has also seen an increase in Property Transfer Taxes of $29k compared to the prior year.

2. Decrease in Charges for Service of $37k is due to Plan Check Fees decreasing by $19k compared to prior year as well as a $19k decrease in Family Life Program fees for the Recreation Department.

3. Increase in Money & Property is due to fluctuations of the market value of the City’s investments and interest rates increasing. With interest rates continuing to increase, interest income has continued to rebound while market values of investments continue to increase as they come closer to maturity.

4. Overall increase in Non-sworn Department expenses of $265k (8.9%) compared to the prior year. Increase is due to cost-of-living adjustments of 4% related to salaries as stipulated in the various MOUs with city employees.

Year-to-date figures are tracking below budget.

5. Increase in Charges for Services related to the Public Safety Fund is due to reimbursements for Paramedic Services increasing by $95k compared to prior year.

6. Increase in Sworn Department expenses of $214k (or 7.4%) is due to CPI increases related to materials and supplies as well as cost of living adjustments related to salaries. Year-to-date figures are tracking below budget.

7. Decrease in revenues related to Special Revenue Funds is due to the City receiving 2 years of Measure W Funds from the County in the prior year related to the Safe Clean Water Program. The City did not receive any Measure W Funds in the second quarter of the current year. The City did receive its annual allocation in January 2024.

8. Decrease in expenses related to Special Revenue Funds is due to timing of certain Prop A expenses related to reimbursement of transportation expenses for the school district.

December 2023 YTD versus December 2022 YTD Financial
Information
Below is a snapshot of the year-to-date revenues and expenditures for the General Fund (Fund 101), the Public Safety Fund (Fund 103), and all of the Special Revenue Funds.

PAGE 67 of 91

QUARTERLY FINANCIAL REPORT

GOVERNMENTAL FUNDS (UNRESTRICTED)
General Fund (101)
Revenues YTD PY YTD $$$ %
Taxes 9,708,557 9,306,773 401,784 4.3% Note 1
Licenses & Permits 497,737 383,364 114,373 29.8% Note 2 Charges for Service 569,380 621,528 (52,148) -8.4% Note 3 Intergovernmental - - 0 0.0%
Fines & Forfeitures 375 2,300 (1,925) -83.7%
Money & Property 430,999 281,092 149,906 53.3% Note 4
Miscellaneous 48,591 20,130 28,462 141.4%
General Fund Total Revenues 11,255,639 10,615,188 640,452 6.0% Expenses YTD PY YTD $$$ %
City Council 14,850 18,547 (3,697) -19.9%
City Attorney 66,880 138,074 (71,194) -51.6%
Non-Departmental 803,240 752,943 50,297 6.7%
City Manager's Office 390,380 541,830 (151,450) -28.0%
Human Resources 238,851 230,428 8,424 3.7%
Finance Department 424,314 482,614 (58,300) -12.1%
Community Development 991,900 697,505 294,394 42.2%
Emergency Services 21,208 13,841 7,367 53.2%
Parks and Public Works 1,947,795 1,678,746 269,048 16.0% Recreation Department 993,762 888,809 104,953 11.8%
Library Department 761,930 696,273 65,657 9.4%
El Molino Viejo - 60,000 (60,000) 0.0%
General Fund Total Expenses 6,655,108 6,199,610 455,498 7.3% Note 5 Net Income-General Fund 4,600,531 4,415,578 184,953 4.2% Public Safety Fund (103)
Revenues YTD PY YTD $$$ %
Taxes 1,487,674 1,454,483 33,191 2.3%
Charges for Service 426,252 344,153 82,099 23.9% Note 6 Intergovernmental 21,193 31,637 (10,443) -33.0%
Fines & Fees 45,524 25,583 19,941 77.9%
Miscellaneous 4,484 2,664 1,821 68.3%
1,985,128 1,858,519 126,609 6.8%
Expenses YTD PY YTD $$$ %
Police Department 4,501,832 4,212,771 289,061 6.9%
Fire Department 3,820,878 3,583,363 237,515 6.6%
8,322,710 7,796,134 526,576 6.8% Note 7
Net Income-Public Safety Fund (6,337,582) (5,937,614) (399,967) -6.7%

SPECIAL REVENUE FUNDS (RESTRICTED)
YTD PY YTD $$$ %
Revenues 1,066,023 1,520,977 (454,955) -29.9% Note 8
Expenses 141,442 346,659 (205,217) -59.2% Note 9
Net Income-Special Revenue Funds 924,581 1,174,318 (249,737) -21.3% Total Revenues-All Funds 14,708,382 14,399,477 308,904 2.1% Total Expenses-All Funds 19,743,978 18,192,844 1,551,134 8.5% Net Income-All Funds (5,035,596) (3,793,367) (1,242,230) -32.7% CY vs PY
CY vs PY
CY vs PY
CY vs PY
CY vs PY
PAGE 68 of 91
Items of Note:

1. Increase in Taxes is due to property taxes increasing by $342k (4%) compared to last year. Sales taxes ($17k) and Property Transfer Taxes ($40k) have also increased compared to prior year.

2. Increase in Licenses & Permits is due to Building Permits increasing by $113k compared to last year. With home sales decreasing due to high prices and mortgage rates increasing, the demand for permits by current homeowners increased by 41% which is consistent with trends seen throughout California. Street and curb permits also increased $15k compared to prior year.

3. Decrease in Charges for Service of $52k is due to Plan Check Fees decreasing by $44k compared to prior year as well as a $37k decrease in Family Life Program fees for the Recreation Department.

4. Increase in Money & Property ($150k) is due to fluctuations of the market value of the City’s investments and interest rates increasing. With interest rates at higher levels than the prior year, it is expected that interest income will be strong throughout Fiscal Year 2023-24 while market values of investments will increase as they come closer to maturity.

5. Overall increase in Non-sworn Department expenses of $455k (7.3%) compared to the prior year. Increase is due to cost-of-living adjustments of 4% related to salaries as stipulated in the various MOUs with city employees as well as inflationary pressures on materials and supplies. Turnover in Nonsworn Department personnel has also been low leading to less vacancies.

Year-to-date figures are tracking below budget.

6. Increase in Charges for Services related to the Public Safety Fund is due to reimbursements for Paramedic Services increasing by $77k compared to prior year.

7. Increase in Sworn Department expenses of $527k (or 6.8%) is due to CPI increases related to materials and supplies as well as cost of living adjustments related to salaries. Year-to-date figures are tracking right at budgeted amounts.

8. Decrease in revenues related to Special Revenue Funds is due to revenues from the County related to the Measure W Safe Clean Water Program. The City received $468k for future CIP water projects in the prior year. The Fiscal Year 2023-24 payment was received in January 2024, and will be reflected in next quarter’s financial report.

PAGE 69 of 91

9. Decrease in expenses related to Special Revenue Funds is due to timing of when payments are incurred related to COPS Fund and the Metro Prop A Fund. Expenses are expected in the third quarter of 2024.

All Funds Revenue Summary at December 31, 2023
In the next summary, budgeted revenues are shown against actual revenue at December 31, 2023, and in comparison to the prior year at this same time period.

PAGE 70 of 91
Adopted Year-to-Date Increase/(Decrease) Prior Year
Budget Actual % v. Prior Year Actual
General Funds Group
General Fund 29,384,411 11,255,639 38% 640,452 10,615,188 Public Safety Fund 4,627,794 1,985,128 43% 126,609 1,858,519 Fourth ofJuly 58,160 47,545 82% 7,424 40,121
San Marino Center 0 0 0% 0 0
American Rescue Plan 1,973,747 0 0% 0 0
Donations to City 132,250 30,645 23% (61,975) 92,620
Total General Fund 36,176,362 13,318,957 37% 712,509 12,606,448 Special Revenue Funds
Gas Taxes 672,921 260,443 39% 24,458 235,985
CDBG 9,131 1 0% (1,709) 1,710
County Park Prop A 0 0 0% 0 0
Prop A Transit 356,741 193,897 54% 9,027 184,870
Drought 200 685 343% 395 290
Air Quality (AQMD) 19,050 5,749 30% 847 4,902
STPL 500 74 15% (2,451) 2,524
TDA 19,100 288 2% 287 1
Prop C Transit 296,833 150,811 51% (4,552) 155,363
PEG Fees 31,800 14,454 45% 4,231 10,223
Asset Forfeiture 200 1,124 562% 649 476
Granada Ave. 0 0 0% 0 0
Used Oil Grant 100 424 424% 252 172
OTS Gant 83,040 0 0% 0 0
Recycling 91,500 4,270 5% 2,463 1,807
COPS 205,000 179,684 88% 28,602 151,082
Homeland Security Grant 0 0 0% 0 0
County Measure R 557,375 104,629 19% (4,317) 108,946
Measure W 235,000 15,711 7% (452,211) 467,922
County Measure M 254,758 133,778 53% 5,637 128,142
Total Special Revenue Funds 2,833,249 1,066,023 38% (388,392) 1,454,415 Capital Project Fund
Capital Projects 50,000 0 0% 0 0
Internal Service Fund
Capital Equipment 630,643 317,798 50% 47,474 270,324
Total Internal Service Funds 630,643 317,798 50% 47,474 270,324 Fiduciary Fund
Agency Fund 0 5,604 0% 4,343 1,261
Total All Revenue 39,690,254 14,708,382 37% 375,935 14,332,447 All Revenue by Fund
For Quarter Ended December 31, 2023 -- 50% of Fiscal Year Complete PAGE 71 of 91
All Funds Expenditure Summary at December 31, 2023
In the next summary, budgeted expenditures are shown against actual expenditures at December 31, 2023, and in comparison to the prior year at this same time period.

Adopted Year-to-Date Increase/(Decrease) Prior Year
Budget Actual % v. Prior Year Actual
General Funds Group
General Fund 15,749,588 6,655,108 42% 455,498 6,199,610 Public Safety Fund 15,915,690 8,322,710 52% 526,576 7,796,134 Fourth ofJuly 101,166 64,839 64% 5,007 59,832
San Marino Center 0 0 100% 0 0
Donations to City 121,280 15,787 13% 5,823 9,964
American Rescue Plan 401,783 6,236 2% (60,731) 66,967
Workers' Compensation 664,300 560,802 84% 81,057 479,745 General Liability 766,174 766,554 100% 72,048 694,506
Total General Fund 33,719,981 16,392,035 49% 1,085,278 15,306,757 Special Revenue Funds
Gas Taxes 675,000 43,947 7% (55,504) 99,450
CDBG 9,000 1,199 13% (511) 1,709
County Park Prop A 0 0 100% 0 0
Prop A Transit 319,430 16,500 5% (48,404) 64,904
Air Quality 58,790 58,782 100% 4,709 54,073
Drought 0 0 0% 0 0
STPL 0 0 0% 0 0
TDA 38,000 19,000 50% 19,000 0
Prop C Transit 402,500 0 0% 0 0
OTS Grant 83,040 2,015 2% (64,485) 66,500
Recycling 91,000 0 0% 0 0
Used Oil Grant 0 0 0% 0 0
COPS 144,842 0 0% (60,023) 60,023
Homeland Security Grant 0 0 0% 0 0
Measure W 217,218 0 0% 0 0
County Measure R 555,000 0 0% 0 0
County Measure M 1,000,000 0 100% 0 0
Total Special Revenue 3,593,820 141,442 4% (205,217) 346,659 Capital Projects Funds
Capital Projects 13,355,004 2,539,693 19% 965,699 1,573,994 Debt Service Funds
Debt Service 574,888 574,888 100% 22,854 552,034
Internal Service Funds
Capital Equipment 940,886 95,920 10% (317,480) 413,400
Total Expenditures 52,184,579 19,743,978 38% 1,551,134 18,192,844 All Expenditures by Fund
For Quarter Ended December 31, 2023 -- 50% of Fiscal Year Complete PAGE 72 of 91

FISCAL IMPACT & PROCUREMENT REVIEW
This report possesses no fiscal impact and requires no procurement review.

LEGAL REVIEW
The City Attorney's office has reviewed and approved as to form.

RECOMMENDATION
Staff recommends that Council receive and file this report. If the City Council concurs with staff’s recommendation, an appropriate motion would be:
“I move to receive and file the financial report reflecting the City’s revenues and expenditures as of December 31, 2023.”

ATTACHMENTS

1. Revenue Summary Report at December 31, 2023

2. Expenditure Summary Report at December 31, 2023
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PAGE 75 of 91
FY 22-23
Budget @ 12.31.23 % @ 12.31.22 $ %

GOVERNMENTAL FUNDS (UNRESTRICTED)
General Fund (101)
Taxes
Property Taxes 20,060,825 8,154,932 41% 7,812,643 342,290 4% Sales Taxes 485,000 181,566 37% 165,024 16,542 10%
Franchise Taxes 659,000 163,313 25% 154,778 8,536 6%
Property Transfer Taxes 190,000 113,033 59% 72,885 40,148 55% Utility Users Taxes 2,222,000 902,097 41% 905,630 (3,533) 0% Business License Taxes 431,000 193,615 45% 195,814 (2,199) -1% Subtotal Taxes 24,047,825 9,708,557 40% 9,306,773 401,784 4% Licenses & Permits
Street & Curb Permits 118,000 76,309 65% 61,738 14,571 24% Building Permits 552,000 389,689 71% 276,417 113,272 41% Tree Permits 44,000 23,785 54% 25,030 (1,245) -5%
Bicycle Licenses 0 - 100% - 0 0%
Film Permits 39,000 7,954 20% 20,179 (12,225) -61%
Subtotal Licenses & Permits 753,000 497,737 66% 383,364 114,373 30% Charges for Service
Administration 382 100% 209 173 83%
Planning & Building Department 491,200 244,466 50% 264,284 (19,818) -7% Public Works, Streets, Parks Department 132,000 55,320 42% 55,160 160 0% Recreation Department 781,246 179,131 23% 202,895 (23,764) -12% Library Department 197,250 90,081 46% 98,980 (8,899) -9% Subtotal Charges for Service 1,601,696 569,380 36% 621,528 (52,148) -8% Intergovernmental
VLF 12,500 - 0% - 0 0%
VLF Swap (Motor Vehicle In-Lieu) 2,016,000 - 0% - 0 0%
COVID-19 Reimbursements 0 - 100% - 0 100%
Cenic Rebates 10,560 - 0% - 0 0%
Subtotal Intergovernmental 2,039,060 - 0% - 0 0%
Fines & Forfeitures
Fines & Fees 500 75 15% - 75 0%
Tree Fines 2,000 - 0% - 0 0%
Business License NOVs & Admin Citation Fees 6,500 300 5% 2,300 (2,000) -87% Subtotal Fines & Forfeitures 9,000 375 4% 2,300 (1,925) -84% Money & Property
Rentals - PW 100 - 0% - 0 0%
Rents & Concessions - Park 210,730 103,220 49% 104,128 (908) -1% Rents & Concessions - Recreation 0 - 100% - 0 0%
Rents & Concessions - SMCC 270,000 7,141 3% - 7,141 0%
Library Rentals 2,500 674 27% 2,050 (1,376) -67%
Unrealized Gain (Loss) on Investments 0 80,807 100% (32,606) 113,413 -348% Interest Income 430,000 239,157 56% 207,521 31,636 15%
Subtotal Money & Property 913,330 430,999 47% 281,092 149,906 53% Miscellaneous
Miscellaneous 10,000 4,841 48% 5,595 (754) -13%
Damage to City Property 5,000 31,233 625% - 31,233 0%
Sale of Property 5,000 4,046 81% 11,500 (7,454) -65%
City Reimbursements 500 8,415 1683% 2,966 5,449 184%
Old Mill Reimbursements 0 - 100% - 0 0%
Miscellaneous - Library 0 57 100% 69 (12) -18%
Subtotal Miscellaneous 20,500 48,591 237% 20,130 28,462 141% 29,384,411 11,255,639 38% 10,615,188 640,452 6%
Public Safety Fund (103)
Taxes
Property Taxes 3,528,294 1,420,959 40% 1,386,125 34,834 3% Augmentation Fund 218,100 66,715 31% 68,358 (1,643) -2% Subtotal Taxes 3,746,394 1,487,674 40% 1,454,483 33,191 2% Charges for Service
Shared Fire Command 0 - 100% - 0 0%
Paramedic Services 600,000 391,870 65% 314,939 76,930 24% All Other Charges 73,300 34,383 47% 29,214 5,169 18%
Subtotal Charges for Service 673,300 426,252 63% 344,153 82,099 24% General Fund Total
Fiscal Year 2023-24
Revenue Summary Report
For Quarter Ended December 31, 2023 -- 50% of Fiscal Year Complete Fiscal Year 2023-24 Current Year v. Prior Year
PAGE 76 of 91
FY 22-23
Budget @ 12.31.23 % @ 12.31.22 $ %
Fiscal Year 2023-24
Revenue Summary Report
For Quarter Ended December 31, 2023 -- 50% of Fiscal Year Complete Fiscal Year 2023-24 Current Year v. Prior Year
Intergovernmental
POST and GEMT Reimbursements 9,000 21,193 235% 31,637 (10,443) -33% Subtotal Intergovernmental 9,000 21,193 235% 31,637 (10,443) -33% Fines & Fees
Parking Citations 23,400 7,217 31% 6,641 576 9%
Vehicle Code Fines 50,300 38,307 76% 18,942 19,365 102% Subtotal Fines & Fees 73,700 45,524 62% 25,583 19,941 78% Miscellaneous
Strike Team Reimbursements 125,000 - 0% - 0 0%
All Other Misc 400 4,484 1121% 2,664 1,821 68%
Subtotal Miscellaneous 125,400 4,484 4% 2,664 1,821 68% 4,627,794 1,985,128 43% 1,858,519 126,609 7%
Fourth of July Fund (104) 58,160 47,545 82% 40,121 7,424 19% San Marino Center Fund (105) 0 - 100% - 0 0%
American Rescue Fund (245) 1,973,747 - 0% - 0 #DIV/0!
Donations Fund (281) 132,250 30,645 23% 92,620 (61,975) -67% GENERAL FUNDS GROUP TOTAL 36,176,362 13,318,957 37% 12,606,448 712,509 6%

SPECIAL REVENUE FUNDS (RESTRICTED)
Gas Tax Fund (202)
Interest Income 2,500 272 11% 341.16 (69) -20%
Section 2105 82,360 32,345 39% 30,346 1,998 7%
Section 2106 51,500 20,728 40% 19,551 1,177 6%
Section 2107 98,925 44,922 45% 42,221 2,701 6%
Section 2107.5 3,000 3,000 100% 3,000 0 0%
Section 2032 310,264 104,234 34% 92,433 11,800 13%
Traffic Congestion Relief - Prop 42 0 - 100% - 0 0%
Section 2103 124,372 54,942 44% 48,092 6,850 14%
672,921 260,443 39% 235,985 24,458 10%
Community Development Block Grant Fund (204) 9,131 1 0% 1,710 (1,709) -100% County Park Prop A Fund (206) 0 - 0% - 0 0%
Prop A Transit Fund (207) 356,741 193,897 54% 184,870 9,027 5% Drought Fund (209) 200 685 343% 290 395 136%
Air Quality Management District Fund (212) 19,050 5,749 30% 4,902 847 17% STPL Fund (213) 500 74 15% 2,524 (2,451) -97%
Transportation Development Act (TDA) Fund (214) 19,100 288 2% 1 287 22231% Total Public Safety Fund
Total Gas Tax Fund
PAGE 77 of 91
FY 22-23
Budget @ 12.31.23 % @ 12.31.22 $ %
Fiscal Year 2023-24
Revenue Summary Report
For Quarter Ended December 31, 2023 -- 50% of Fiscal Year Complete Fiscal Year 2023-24 Current Year v. Prior Year
Prop C Transit Fund (215) 296,833 150,811 51% 155,363 (4,552) -3% Public Education and Government (PEG) Fund (216) 31,800 14,454 45% 10,223 4,231 41% Asset Forfeiture (Police) (217) 200 1,124 562% 476 649 136% Granada Ave. Assessment Dist. #2 Fund (220) 0 - 100% - 0 0% Used Oil Grant Fund (221) 100 424 424% 172 252 147%
OTS Grant Fund (223) 83,040 - 0% 66,563 (66,563) -100%
California Recycling Grant Fund (226) 91,500 4,270 5% 1,807 2,463 136% Citizens' Option for Public Safety (COPS) Fund (233) 205,000 179,684 88% 151,082 28,602 19% Homeland Security Grant (240) 0 0 100% 0 0 120%
Measure R Transit Fund (243) 557,375 104,629 19% 108,946 (4,317) -4% Measure W Clean Water Fund (246) 235,000 15,711 7% 467,922 (452,211) -97% Measure M Transit Fund (247) 254,758 133,778 53% 128,142 5,637 4% SPECIAL REVENUE RESTRICTED FUNDS TOTALS 2,833,249 1,066,023 38% 1,520,977 (454,955) -30%

PROPRIETARY FUNDS (INTERNAL SERVICES)
Capitalized Equipment Fund (591) 630,643 317,798 50% 270,324 47,474 18% INTERNAL SERVICE FUNDS TOTALS 630,643 317,798 50% 270,324 47,474 18%

CAPITAL PROJECTS FUND
Interest Income 0 - 100% - 0 0%
Reimbursement 25,000 - 0% - 0 0%
Huntington Library Donation 25,000 - 0% - 0 0%
50,000 - 0% - 0 0%

FIDUCIARY FUNDS
Agency Fund (609) 0 5,604 0% 1,729 3,875 224%
FIDUCIARY FUNDS TOTALS 0 5,604 0% 1,729 3,875 224%
ALL REVENUE GROUPS & FUNDS TOTAL 39,690,254 14,708,382 37% 14,399,477 308,904 2% PAGE 78 of 91
PAGE 79 of 91

THIS PAGE LEFT BLANK INTENTIONALLY
PAGE 80 of 91
FY 22-23
Budget @ 12.31.23 % @ 12.31.22 $ %

GOVERNMENTAL FUNDS (UNRESTRICTED)
General Fund (101)
City Council 31,025 14,850 48% 18,547 (3,697) -20%
City Attorney 430,000 66,880 16% 138,074 (71,194) -52%
Non-Departmental 1,639,146 803,240 49% 752,943 50,297 7% City Manager's Office 1,003,817 390,380 39% 541,830 (151,450) -28% Human Resources 620,039 238,851 39% 230,428 8,424 4%
Finance Department 778,591 424,314 54% 482,614 (58,300) -12% Administration 4,502,618 1,938,515 43% 2,164,436 (225,921) -10% Community Development Department 3,110,037 991,900 32% 697,505 294,394 42% Emergency Services 87,390 21,208 24% 13,841 7,367 53%
Public Works, Streets, Parks Department
Administration 589,877 232,916 39% 147,829 85,087 58%
Fleet 293,107 162,825 56% 157,949 4,876 3%
Sewers 231,530 133,729 58% 77,323 56,406 73%
Streets 1,045,004 475,363 45% 389,918 85,446 22%
Parks 566,083 274,108 48% 292,956 (18,848) -6%
Public Grounds 1,114,194 555,618 50% 540,888 14,730 3%
Buildings 206,690 113,236 55% 71,885 41,351 58%
Subtotal Parks & PW 4,046,485 1,947,795 48% 1,678,746 269,048 16% Recreation Department
CSD - Admin 765,549 315,221 41% 193,334 121,887 63%
Rec- Administration 465,022 242,657 52% 226,454 16,202 7% Aquatics 145,331 48,408 33% 41,125 7,284 18%
Youth 365,139 131,343 36% 132,039 (696) -1%
Adult 44,903 19,192 43% 30,799 (11,607) -38%
Community Events & Enrichment 195,825 105,044 54% 96,268 8,776 9% Contract Classes 142,049 86,984 61% 110,198 (23,214) -21% Facilities & Rentals 166,644 44,913 27% 58,592 (13,679) -23% San Marino Center/Thurnher House 0 - 0% - 0 0%
Subtotal Recreation 2,290,462 993,762 43% 888,809 104,953 12% Library Department
Administration 543,377 301,439 55% 300,365 1,074 0%
Adult Services 295,310 156,159 53% 110,264 45,895 42%
Children's Services 288,728 110,605 38% 109,156 1,449 1% Processing 46,134 10,885 24% 5,395 5,490 102%
Circulation 479,047 182,841 38% 171,093 11,748 7%
Subtotal Library 1,652,596 761,930 46% 696,273 65,657 9% El Molino Viejo 60,000 - 0% 60,000 (60,000) -100%
Total General Fund 15,749,588 6,655,108 42% 6,199,610 455,498 7% Public Safety Fund (103)
Police Department 9,159,755 4,501,832 49% 4,212,771 289,061 7% Fire Department 6,755,935 3,820,878 57% 3,583,363 237,515 7% Public Safety Fund 15,915,690 8,322,710 52% 7,796,134 526,576 7% Fourth of July Event Fund (104)
4th of July 101,166 64,839 64% 59,832 5,007 8%
4th of July Event Fund 101,166 64,839 64% 59,832 5,007 8% San Marino Center Fund (105)
San Marino Center 0 - 100% - 0 0%
SM Center Fund 0 - 100% - 0 0%
Fiscal Year 2023-24
Expenditure Summary Report
For Quarter Ended December 31, 2023 -- 50% of Fiscal Year Complete Fiscal Year 2023-24 Current Year v. Prior Year
PAGE 81 of 91
FY 22-23
Budget @ 12.31.23 % @ 12.31.22 $ %
Fiscal Year 2023-24
Expenditure Summary Report
For Quarter Ended December 31, 2023 -- 50% of Fiscal Year Complete Fiscal Year 2023-24 Current Year v. Prior Year
Donations to City Fund (281)
Police - 0% 3,643 (3,643) -100%
Fire - 0% - 0 0%
Lacy Park 15,530 6,599 42% 3,492 3,106 89%
Recreation 2,250 - 0% - 0 0%
Preschool 0 - 0% - 0 0%
Thurnher House 0 - 0% - 0 0%
Library Administration 66,000 - 0% - 0 0%
Library Adult Services 12,500 3,012 24% 1,675 1,337 80% Library Children's Services 25,000 6,176 25% 1,154 5,023 435% Donations to City Fund 121,280 15,787 13% 9,964 5,823 58% American Rescue Plan Fund (245)
HVAC System & ARPA Bonus Pay 401,783 6,236 2% 66,967 (60,731) -91% American Rescue Plan Fund 401,783 6,236 2% 66,967 (60,731) -91% Workers' Compensation Fund (595)
Administration 0 - 0% - 0 0%
Human Resources 286,061 228,072 80% 238,029 (9,957) -4% Community Development 5,760 2,908 50% 298 2,611 877%
Police 126,720 191,652 151% 70,723 120,929 171%
Fire 211,200 137,876 65% 148,631 (10,755) -7%
PW Administration 23,039 252 1% 21,157 (20,905) -99%
Recreation Administration 5,760 41 1% 907 (867) -95%
Library Administration 5,760 - 0% - 0 0%
Workers' Comp Fund 664,300 560,802 84% 479,745 81,057 17% General Liability Fund (596)
CJPIA Insurance Premiums 766,174 766,554 100% 694,506 72,048 10% General Liability Fund 766,174 766,554 100% 694,506 72,048 10% GENERAL FUND GROUP TOTAL 33,719,981 16,392,035 49% 15,306,757 1,085,278 7%

SPECIAL REVENUE FUNDS (RESTRICTED)
Gas Tax Fund (202)
Street Rehabilitation 675,000 43,947 7% 99,450 (55,504) -56% Gas Tax Fund 675,000 43,947 7% 99,450 (55,504) -56%
Community Development Block Grant Fund (204)
Sidewalk Repair 0 - 0% - 0 0%
Senior Outreach 9,000 1,199 13% 1,709 (511) -30%
CDBG Fund 9,000 1,199 13% 1,709 (511) -30%
County Park Prop A Bond Fund (206)
Thurnher House 0 - 0% 0 #DIV/0!
Park Prop A Bonds 0 - 0% 0 0 #DIV/0!
Prop A Transportation Fund (207)
Administration/Finance 160,300 - 0% 32,790 (32,790) -100% Streets 112,500 - 0% - 0 0%
Youth 36,500 15,275 42% 24,817 (9,542) -38%
Adult 10,130 1,225 12% 7,297 (6,072) -83%
Prop A Transportation Fund 319,430 16,500 5% 64,904 (48,404) -75% Drought Fund (209)
Contract Services 0 - 0% - 0 0%
Drought Fund 0 - 0% - 0 0%
PAGE 82 of 91
FY 22-23
Budget @ 12.31.23 % @ 12.31.22 $ %
Fiscal Year 2023-24
Expenditure Summary Report
For Quarter Ended December 31, 2023 -- 50% of Fiscal Year Complete Fiscal Year 2023-24 Current Year v. Prior Year
Air Quality Fund (212)
Vehicle Replace-PPW 58,790 58,782 100% 54,073 4,709 9%
Air Quality Fund 58,790 58,782 100% 54,073 4,709 9%
STPL Fund (213)
Street Rehabilitation 0 - 0% - 0 0%
0 - 0% - 0 0%
Transportation Development Act (TDA) Fund (214)
City Wide Sidewalk 38,000 19,000 50% - 19,000 0%
TDA Fund 38,000 19,000 50% - 19,000 0%
Prop C Transit Fund (215)
Streets 402,500 - 0% - 0 0%
Prop C Fund 402,500 - 0% - 0 0%
Used Oil Grant (221)
Planning & Building 0 - 0% - 0 0%
Used Oil Fund 0 - 0% - 0 0%
OTS Grant (223)
Police Contract Services 83,040 2,015 2% 66,500 (64,485) -97% OTS Grant Fund 83,040 2,015 2% 66,500 (64,485) -97%
California Recycling Grant Fund (226)
Street Rehabilitation 91,000 - 0% - 0 0%
California Recycling Grant Fund 91,000 - 0% - 0 0%
COPS Fund (233)
Police Contract Services 144,842 - 0% 60,023 (60,023) -100% COPS Fund 144,842 - 0% 60,023 (60,023) -100%
Homeland Security Grant Fund (240)
Capitalized Equipment 0 - 0% - 0 0%
Measure R Fund 0 - 0% - 0 0%
Measure R Fund (243)
Street Rehabilitation 555,000 - 0% - 0 0%
Measure R Fund 555,000 - 0% - 0 0%
Measure W Clean Water Fund (246)
Water Projects 217,218 - 0% - 0 0%
Measure W Fund 217,218 - 0% - 0 0%
Measure M Fund (247)
Street Rehabilitation 1,000,000 - 0% - 0 0%
Measure M Fund 1,000,000 - 0% - 0 0%
SPECIAL REVENUE RESTRICTED FUNDS TOTALS 3,593,820 141,442 4% 346,659 (205,217) -59%

CAPITAL PROJECTS FUNDS
Capital Projects Fund (394)
Construction - Police Department Lobby 0 - 0% - 0 0%
911 Dispatch Renovation 0 - 0% - 0 0%
PD Utilization Study 14,307 10,602 74% 24,945 (14,343) -57% PD Electrical Project 0 - 0% - 0 0%
PAGE 83 of 91
FY 22-23
Budget @ 12.31.23 % @ 12.31.22 $ %
Fiscal Year 2023-24
Expenditure Summary Report
For Quarter Ended December 31, 2023 -- 50% of Fiscal Year Complete Fiscal Year 2023-24 Current Year v. Prior Year
PD Cameras 0 - 0% 5,206 (5,206) -100%
PD Evidence Awning 0 - 0% 3,981 0 0%
Fire Apparatus Doors 0 - 0% - 0 0%
FS Bathroom Remodel 18,250 - 0% 1,470 (1,470) -100%
Fire Station HVAC Upgrades 0 - 0% - 0 0%
Fire Station H&S Upgrades 0 - 0% - 0 0%
EOC Improvements 11,394 - 0% 6,906 (6,906) -100%
Civic Center Environmental Assessment 0 - 0% - 0 0%
San Marino Center Renovations 2,523,507 1,581,540 63% 972,821 608,719 63% Emergency Generator System 31,888 - 0% 18,147 (18,147) -100% Condition Assessment-All Buildings 0 - 0% 7,200 (7,200) -100% City Hall Campus 0 - 0% - 0 0%
PW Facility Renovations 50,000 4,455 9% - 0 0%
Holiday House Restoration 10,000 1,231 12% - 0 0%
Stoneman School Fire Safety Project 0 - 0% - 0 0%
Stoneman Path Forward 130,000 - 0% - 0 0%
Public Works Vehicle Awning Co 15,000 - 0% - 0 0%
City Hall Campus Roof Repair 50,000 - 0% - 0 0%
Old Mill Facility Repairs 75,000 - 0% - 0 0%
Stoneman Facility Upgrades 156,000 - 0% - 0 0%
Sewer Projects
Condition Assessment-Stormwater System 0 - 0% - 0 0%
Drainage Wash Improvement Program 50,000 - 0% - 0 0%
Sewer/Storm Drain Replacement 60,000 - 0% - 0 0%
Sewer Master Plan 53,583 - 0% - 0 0%
Catch Basin Replacement 26,090 - 0% - 0 0%
Culvert Replacement Program 276,840 - 0% - 0 0%
Lift Station Replacements 1,230,919 40,586 3% - 40,586 0% Sewer System Mgmt Plan Update 15,000 - 0% - 0 0%
Rio Hondo Load Reduction Strategy 0 - 0% - 0 0%
Trash Capture Filters 25,000 - 0% - 0 0%
Street Projects
Street Rehab Program 5,032,678 455,137 9% 475,525 (20,387) -4% Pavement Condition Assessment 9,613 3,000 31% - 3,000 0% Street Tree Management Plan 72,559 3,567 5% 16,800 (13,233) -79% Sidewalk Repair - Various Streets 983,560 395,873 40% - 395,873 0% City Wide Traffic Study 46,466 15,137 33% 8,418 6,720 80% Traffic Control Device Program 169,805 28,295 17% - 28,295 0% Huntington/Mission St. Beautification 1,000,000 - 0% - 0 0% Neighborhood Traffic Calming 75,000 - 0% - 0 0%
Bridge Maintenance Program 20,000 - 0% - 0 0%
Alley & Parking Lot Improvements 423,797 - 0% - 0 0%
Citywide Traffic Improvements 150,000 270 0% - 0 0%
Biennial Striping & Markings 109,027 - 0% - 0 0%
Streetlight Management Plan 165,821 - 0% - 0 0%
Lacy Park Projects
Restroom Upgrades 0 - 0% - 0 0%
Lacy Park Master Plan 0 - 0% - 0 0%
Lacy Park Compost Station 20,000 - 0% - 0 0%
Lacy Park Admissions Booth 0 - 0% 7,575 0 0%
Lacy Park Playground Management Program 143,900 - 0% - 0 0% Lacy Park Emergency Phones 0 - 0% - 0 0%
Rose Arbor Renovation 0 - 0% - 0 0%
Condition Assessment 50,000 - 0% - 0 0%
Citywide Irrigation Upgrades 50,000 - 0% - 0 0%
Library Bottle Water Station 0 - 0% - 0 0%
Barth Room Lighting 10,000 - 0% - 0 0%
PAGE 84 of 91
FY 22-23
Budget @ 12.31.23 % @ 12.31.22 $ %
Fiscal Year 2023-24
Expenditure Summary Report
For Quarter Ended December 31, 2023 -- 50% of Fiscal Year Complete Fiscal Year 2023-24 Current Year v. Prior Year
Library Window Tinting 0 - 0% - 0 0%
Library Computer Room Renovations 0 - 0% - 0 0%
El Molino Viejo Pedestrian Lights 0 - 0% 25,000 (25,000) -100% El Molino Old Mill Restoration 0 - 0% - 0 0%
Capital Projects Fund 13,355,004 2,539,693 19% 1,573,994 971,300 62% CAPITAL PROJECTS FUNDS TOTAL 13,355,004 2,539,693 19% 1,573,994 971,300 62%

DEBT SERVICE FUNDS
Debt Service Fund (401)
Interest Expense 29,888 29,888 100% 57,034 (27,146) -48% Principal Repayment 545,000 545,000 100% 495,000 50,000 10% Debt Service Fund 574,888 574,888 100% 552,034 22,854 4% DEBT SERVICE FUNDS TOTAL 574,888 574,888 100% 552,034 22,854 4%

PROPRIETARY FUNDS (INTERNAL SERVICES)
Capitalized Equipment Fund (591)
Non-Departmental 0 - 0% - 0 0%
Human Resources 0 - 0% - 0 0%
Finance 136,961 5,943 4% 13,060 (7,117) -54%
Police 220,329 15,756 7% 28,753 (12,996) -45%
Fire 510,000 887 0% 331,284 (330,397) -100%
Emergency Services 0 - 0% - 0 0%
Public Works Administration 0% - 0 0%
Fleet 2,279 2,016 88% - 2,016 0%
Streets 71,317 71,317 100% - 71,317 0%
Lacy Park 0 - 0% - 0 0%
Public Grounds 0 - 0% - 0 0%
Recreation Administration 0 - 0% - 0 0%
Library Administration 0 - 0% 40,303 (40,303) -100%
Capitalized Equipment Fund 940,886 95,920 10% 413,400 (317,480) -77% INTERNAL SERVICE FUNDS TOTAL 940,886 95,920 10% 413,400 (317,480) -77% ALL EXPENDITURE GROUPS & FUNDS TOTAL 52,184,579 19,743,978 38% 18,192,844 1,556,735 9% PAGE 85 of 91
TO: Mayor and City Council
FROM: Philippe Eskandar, City Manager
BY: Amber Shah, Parks & Public Works Director
DATE: February 23, 2024
SUBJECT: AUTHORIZATION TO DISPOSE OF SURPLUS PROPERTY

BY PUBLIC AUCTION PER MUNICIPAL CODE SECTION

2.06.06 STRATEGIC PLAN CRITICAL SUCCESS FACTORS
Fiscally Responsible and Transparent City Government

BACKGROUND
Over the past few years, the City has accumulated surplus vehicles and equipment from various Departments. These items are currently being stored in the Public Works yard at Lacy Park and are listed below:

Vehicles:

Department Make Model Year Miles VIN
Community
Services Chevrolet 2500 Truck 1994 121,932 1GCFC24H6RZ259131 Equipment:

Department Make Model Year ID #
Police Mighty
Mover Trailer 2000 4AGCU1629YCO33424
Public Works Amida Light
Tower 1986 LIB5080D
Steven W. Huang, DDS, Mayor
Gretchen Shepherd Romey, Vice Mayor
Tony Chou, Council Member
Calvin Lo, Council Member
Steve Talt, Council Member
PAGE 86 of 91
Each of these vehicles and/or equipment has exceeded its operational life, and is functionally obsolete for use by the City for the following reasons:
· Chevrolet Truck –Has significantly exceeded recommended mileage and cost for replacement parts exceeds the vehicle’s value.
· Mighty Movers Trailer – Damaged and no longer used by the Police Department
· Light Tower –Does not function well and is no longer used by Public Works Department
As such, the City Manager has declared these items to be surplus.

DISCUSSION
Upon determining that an item is surplus, the City Manager shall determine how the property shall be disposed of. These options include:

1. Transfer to another department

2. Trade in for the acquisition of replacement item(s)

3. Sale at public auction

4. Sale at auction to be conducted as part of a city fundraising event

5. Sale by negotiation

6. Disposal as trash
Staff recommends proceeding with sale at public auction (option 3), as that option best serves the interests of the City. Section 2.06.06 (D) of the San Marino Municipal Code provides that “Disposition of surplus city property by sale at public auction, negotiation, or sale by auction at a city related fundraising event shall be approved by the city council prior to the time of the sale.”

FISCAL IMPACT & PROCUREMENT REVIEW
Staff estimates that auction sale prices for the subject items may be as much as $3,000 total (based on Kelly Blue Book pricing). However, it should be noted that auction prices have some degree of unpredictability, so the revenue may exceed or fall short of that amount. The sale of the vehicles and equipment is not a budgeted revenue for FY 2023-24. All proceeds from the auction of these items will be deposited in the “Gain/Loss on Disposal of Asset” revenue line item within the General Fund (Account # 101-00-3703-0000), as per Section 2.06.06 (E) of the San Marino Municipal Code.

PAGE 87 of 91

LEGAL REVIEW
The City Attorney's office has reviewed and approved as to form.

RECOMMENDATION
Staff recommends the City Council approve the disposal of surplus vehicles and equipment via public auction pursuant to Municipal Code Section 2.06.06.

If the Council concurs, an appropriate motion would be:
“I move to approve the disposal of surplus vehicles and equipment as listed in the staff report via public auction, pursuant to Municipal Code Section

2.06.06.”

ATTACHMENTS

1. Photographs of Surplus Property
PAGE 88 of 91
1994 Chevrolet Pickup
PAGE 89 of 91
2000 Mighty Movers Trailer
PAGE 90 of 91
1986 Light Tower
PAGE 91 of 91