Agenda packet — San Mateo City Council, December 5, 2022 (part 2 of 2)

FISCAL YEAR
City of San Mateo
Net Position by Component
Last Ten Fiscal Years
(accrual basis of accounting)
(1)(1)
194

271 of 417

2018 2019 2020 2021 2022
Governmental Activities
Net investment in capital assets 373,263,037 $ 374,808,638 $ 380,800,232 $ 392,070,528 $ 397,780,546 $ Restricted 56,180,410 56,993,128 58,615,106 38,577,326 45,323,758 Unrestricted (27,694,719) (16,582,840) (22,039,326) (11,392,141) 6,234,558 Total Governmental Activities Net Position 401,748,728$ 415,218,926 $ 417,376,012 $ 419,255,713 $ 449,338,862 $ Business-Type Activities
Net investment in capital assets 136,901,535 $ 137,297,898 $ 154,095,718 $ 168,133,572 $ 135,235,423 $ Restricted 3,019,163 1,127,518 1,143,604 1,143,852 33,375,069 Unrestricted (2,674,687) 24,223,141 39,117,768 58,834,359 109,975,918 Total Business-Type Activities Net Position 137,246,011$ 162,648,557 $ 194,357,090 $ 228,111,783 $ 278,586,410 $ Primary Government
Net investment in capital assets 510,164,572 $ 512,106,536 $ 534,895,950 $ 560,204,100 $ 533,015,969 $ Restricted 59,199,573 58,120,646 59,758,710 39,721,178 78,698,827 Unrestricted (30,369,406) 7,640,301 17,078,442 47,442,218 116,210,476 Total Primary Government Net Position 538,994,739$ 577,867,483 $ 611,733,102 $ 647,367,496 $ 727,925,272 $ Notes:
(1) Significant variance in restricted and unrestricted net position was due to implementation of GASB 65, 68 and 71 in FY2015 (2) Unrestricted net position included adjustment to reflect implementation of GASB 75 in FY2018 Source: City of San Mateo Annual Comprehensive Financial Reports

FISCAL YEAR
City of San Mateo
Net Position by Component (Continued)
Last Ten Fiscal Years
(accrual basis of accounting)
(2)(2)
195

272 of 417

2013 2014 2015 2016 2017
Expenses
Governmental activities:

General government 10,130,843 $ 11,250,111 $ 13,531,819 $ 13,408,222 $ 15,288,834 $ Community development 5,365,548 6,219,895 11,520,058 8,615,056 9,218,215 Public safety 50,037,399 52,241,250 54,499,943 56,518,491 66,098,015 Public works 16,749,537 18,936,651 17,572,481 19,194,348 19,454,397 Parks and recreation 13,737,283 14,485,575 14,604,719 14,715,076 17,688,663 Golf - - - - - Library 6,464,282 6,963,743 7,456,042 7,481,649 8,640,943 Interest and fiscal charges 2,105,784 1,712,704 1,687,938 1,563,149 1,603,120 Total governmental activities expenses 104,590,676 111,809,929 120,873,000 121,495,991 137,992,187 Business-type activities:

Sewer 23,210,165 22,208,673 25,394,787 29,446,279 27,650,895 Golf 2,512,817 2,719,709 2,599,156 2,925,638 2,699,895 Total business-type activities expenses 25,722,982 24,928,382 27,993,943 32,371,917 30,350,790 Total primary government expenses 130,313,658 $ 136,738,311 $ 148,866,943 $ 153,867,908 $ 168,342,977 $ Program Revenues
Governmental activities:

Charges for Services:

General government 4,005,058 $ 3,796,035 $ 7,746,426 $ 8,864,516 $ 4,460,496 $ Community development 9,332,116 10,824,597 11,841,340 13,040,363 15,504,626 Public safety 4,528,802 5,032,066 4,748,609 4,963,005 5,460,041 Public works 5,604,208
5,798,006 3,380,143 3,204,712 7,078,959 Parks and recreation 3,729,797 3,640,528 3,917,392 4,026,981 5,733,587 Golf - - - - - Library 379,807 396,619 366,424 376,099 384,442 Operating Grants and Contributions 5,712,470 4,621,620 4,659,218 4,920,003 4,855,791 Capital Grants and Contributions 22,068,697 12,304,741 5,932,115 17,519,113 7,404,767 Total governmental activities program revenues 55,360,955 46,414,212 42,591,667 56,914,792 50,882,709 Business-type activities:

Charges for Services:

Sewer 28,712,336 28,381,469 32,202,568 31,349,390 31,790,037 Golf 2,450,940 2,470,030 2,179,638 2,259,273 2,155,822 Capital Grants and Contributions 897,868 1,269,568 1,418,940 9,648,484 4,559,627 Total business-type activities program revenues 32,061,144 32,121,067 35,801,146 43,257,147 38,505,486 Total primary government program revenues 87,422,099$ 78,535,279$ 78,392,813$ 100,171,939$ 89,388,195$ Net (Expense)/Revenue
Governmental activities (49,229,721)$ (65,395,717)$ (78,281,333)$ (64,581,199)$ (87,109,478)$ Business-type activities 6,338,162 7,192,685 7,807,203 10,885,230 8,154,696 Total primary government net expense (42,891,559)$ (58,203,032)$ (70,474,130)$ (53,695,969)$ (78,954,782)$ Source: City of San Mateo Annual Comprehensive Financial Reports City of San Mateo
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting)

FISCAL YEAR
196

273 of 417

2018 2019 2020 2021 2022
Expenses
Governmental activities:

General government 16,253,149 $ 22,520,951 $ 24,844,817 $ 22,566,708 $ 23,440,199 $ Community development 8,968,176 10,689,333 11,079,458 11,362,295 20,402,608 Public safety 78,040,802 72,388,649 84,968,332 88,274,410 66,994,862 Public works 22,900,784 25,294,822 26,353,672 22,560,152 21,712,677 Parks and recreation 17,723,370 18,589,445 18,827,857 17,581,661 16,514,081 Golf - 2,413,326 2,363,389 2,406,028 2,368,719 Library 8,409,588 9,088,444 9,546,338 8,797,338 8,678,548 Interest and fiscal charges 1,282,632 1,545,181 1,967,739 2,674,930 2,447,923 Total governmental activities expenses 153,578,501 162,530,151 179,951,602 176,223,522 162,559,617 Business-type activities:

Sewer 28,541,139 30,979,524 39,159,040 40,969,271 41,868,215 Golf 3,119,828 - - - - Total business-type activities expenses 31,660,967 30,979,524 39,159,040 40,969,271 41,868,215 Total primary government expenses 185,239,468 $ 193,509,675 $ 219,110,642 $ 217,192,793 $ 204,427,832 $ Program Revenues
Governmental activities:

Charges for Services:

General government 4,761,038 $ 4,850,552 $ 4,196,601 $ 6,305,379 $ 7,754,336 $ Community development 18,647,276 11,962,685 11,367,968 11,277,683 10,420,500 Public safety 5,859,462 4,873,368 6,334,734 2,402,026 2,179,473 Public works 8,816,371
7,908,636 10,140,356 7,117,981 8,860,490 Parks and recreation 4,416,286 4,427,073 3,158,517 1,010,881 2,921,700 Golf - 2,169,365 2,206,781 3,129,139 3,529,967 Library 425,676 418,247 395,001 270,043 314,628 Operating Grants and Contributions 6,527,822 7,091,483 7,613,730 19,005,126 16,397,540 Capital Grants and Contributions 12,254,621 11,235,278 10,814,961 9,354,286 9,085,257 Total governmental activities program revenues 61,708,552 54,936,687 56,228,649 59,872,544 61,463,891 Business-type activities:

Charges for Services:

Sewer 41,737,548 51,981,922 58,741,767 67,962,290 71,491,119 Golf 2,361,164 - - - - Capital Grants and Contributions 2,628,892 1,231,712 7,290,894 5,931,349 21,355,870 Total business-type activities program revenues 46,727,604 53,213,634 66,032,661 73,893,639 92,846,989 Total primary government program revenues 108,436,156$ 108,150,321$ 122,261,310$ 133,766,183$ 154,310,880$ Net (Expense)/Revenue
Governmental activities (91,869,949)$ (107,593,464)$ (123,722,953)$ (116,350,978)$ (101,095,726)$ Business-type activities 15,066,637 22,234,110 26,873,621 32,924,368 50,978,774 Total primary government net expense (76,803,312)$ (85,359,354)$ (96,849,332)$ (83,426,610)$ (50,116,952)$ Source: City of San Mateo Annual Comprehensive Financial Reports City of San Mateo
Changes in Net Position (Continued)
Last Ten Fiscal Years
(accrual basis of accounting)

FISCAL YEAR
197

274 of 417

2013 2014 2015 2016 2017
General Revenues and Other Changes in Net Position
Government activities:

Taxes
Property taxes 38,179,530 $ 42,485,569 $ 45,514,243 $ 49,821,722 $ 52,989,559 $ Sales and use tax 23,822,654 23,621,580 26,406,209 27,458,762 26,001,431 Property transfer tax 6,307,133 9,476,087 10,636,846 9,894,291 12,179,016 Other taxes 11,519,884 12,582,033 13,764,540 14,503,661 14,536,828 Franchise fee 2,858,607 2,967,823 3,049,847 3,143,082 3,142,369 Motor vehicle taxes 57,889 68,688 61,024 416,222 55,990 Investment earnings 24,002 1,430,926 1,167,612 2,469,425 978,899 Other - GASB 68 Adjustment - - - 344,425 - Other revenues - - - - 32,694 Transfers - - (2,501,852) (3,020,196) (850,000) - - - 7,274,984 - - - - - - Total Governmental activities: 82,769,699 92,632,706 98,098,469 112,306,378 109,066,786 Business-type activities:

Investment earnings 68,856 324,021 250,398 524,455 141,950 Loss on disposal of capital assets (7,123) - - - - Miscellaneous revenues - - - - - Transfers - - 2,501,852 3,020,196 850,000 Total business-type activities 61,733 324,021 2,752,250 3,544,651 991,950 Total primary government 82,831,432$ 92,956,727$ 100,850,719$ 115,851,029$ 110,058,736$ Change in Net Position
Governmental activities 33,539,978$ 26,936,988$ 19,817,136$ 47,725,179$ 21,957,308$ Business-type activities 6,399,895 7,516,706 10,559,453 14,429,881 9,146,646 Total primary government 39,939,873$ 34,453,694$ 30,376,589$ 62,155,060$ 31,103,954$ Source: City of San Mateo Annual Comprehensive Financial Reports Last Ten Fiscal Years
(accrual basis of accounting)
Special Item: Transfer of fire activities
Special Item: Transfer of properties from
Successor Agency

FISCAL YEAR
City of San Mateo
Changes in Net Position
198

275 of 417

2018 2019 2020 2021 2022
General Revenues and Other Changes in Net Position
Government activities:

Taxes
Property taxes 58,137,331 $ 63,899,034 $ 67,106,048 $ 66,631,563 $ 74,796,572 $ Sales and use tax 26,313,958 28,606,235 26,958,595 27,948,874 33,408,980 Property transfer tax 11,778,074 13,918,129 9,137,370 11,783,952 14,344,715 Other taxes 14,777,396 14,947,968 11,173,135 7,439,757 11,445,378 Franchise fee 3,208,096 3,134,906 3,170,550 3,033,639 3,117,140 Motor vehicle taxes 64,442 - - - - Investment earnings 1,521,257 7,180,752 7,259,659 488,757 (6,317,294) Other - GASB 68 Adjustment - - - - - Other revenues 66,005 42,081 64,312 904,137 383,384 Transfers (525,000) (1,788,676) - - - - - - - - - (8,876,767) - - - Total Governmental activities: 115,341,559 121,063,662 124,869,669 118,230,679 131,178,875 Business-type activities:

Investment earnings 189,713 1,379,769 5,845,282 851,242 (602,477) Loss on disposal of capital assets - - - (22,292) 98,330 Miscellaneous revenues - - - 1,375 - Transfers 525,000 1,788,676 - - - Total business-type activities 714,713 3,168,445 5,845,282 830,325 (504,147) Total primary government 116,056,272$ 124,232,107$ 130,714,951$ 119,061,004$ 130,674,728$ Change in Net Position
Governmental activities 23,471,610$ 13,470,198$ 1,146,716$ 1,879,701$ 30,083,149$ Business-type activities 15,781,350 25,402,555 32,718,903 33,754,693 50,474,627 Total primary government 39,252,960$ 38,872,753$ 33,865,619$ 35,634,394$ 80,557,776$ Source: City of San Mateo Annual Comprehensive Financial Reports Special Item: Transfer of properties from
Successor Agency
Special Item: Transfer of fire activities
City of San Mateo
Changes in Net Position (Continued)
Last Ten Fiscal Years
(accrual basis of accounting)

FISCAL YEAR
199

276 of 417

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200

277 of 417

Property
Fiscal Property Sales Transfer Franchise Other
Year Tax Tax Tax Fee Taxes Total
2013 38,179,530$ 23,822,654 $ 6,307,133 $ 2,858,607$ 11,577,773$ 82,745,697$ 2014 42,485,569 23,621,580 9,476,087 2,967,823 12,650,721 91,201,780 2015 45,514,243 26,406,209 10,636,846 3,049,847 13,825,564 99,432,709 2016 49,821,722 27,458,762 9,894,291 3,143,082 14,919,883 105,237,740 2017 52,989,559 26,001,431 12,179,016 3,142,369 14,592,818 108,905,193 2018 58,137,331 26,313,958 11,778,074 3,208,096 14,841,838 114,279,297 2019 63,899,034 28,606,235 13,918,129 3,134,906 14,947,968 124,506,272 2020 67,106,048 26,958,595 9,137,370 3,170,550 11,173,135 117,545,698 2021 66,631,563 27,948,874 11,783,952 3,033,639 7,439,757 116,837,785 2022 74,796,572 33,408,980 14,344,715 3,117,140 11,445,378 137,112,785 Source: City of San Mateo Annual Comprehensive Financial Reports (accrual basis of accounting)
Last Ten Fiscal Years
Governmental Activities Tax Revenues By Source
City of San Mateo
201

278 of 417

2013 2014 2015 2016 2017
General Fund
Nonspendable fund balance 137,314 $ 165,313 $ 133,030 $ 93,968 $ 146,668 $ Restricted fund balance - - - - - Committed fund balance - - - - - Assigned fund balance 1,521,652 1,849,458 696,064 653,902 1,151,152 Unassigned fund balance 23,797,373 34,083,800 46,814,928 57,850,140 65,807,692 Total General Fund 25,456,339 $ 36,098,571$ 47,644,022$ 58,598,010$ 67,105,512$ All Other Governmental Funds
Nonspendable fund balance -$ -$ -$ -$ -$ Restricted fund balance 30,314,487 32,452,933 36,477,074 42,628,946 42,468,316 Committed fund balance 32,304,156 41,759,610 51,111,814 63,490,793 66,261,696 Assigned fund balance - - - - - Unassigned fund balance - (3,999) - - - Total all other Governmental Funds 62,618,643$ 74,208,544$ 87,588,888$ 106,119,739$ 108,730,012$

Source: City of San Mateo Annual Comprehensive Financial Reports

FISCAL YEAR
City of San Mateo
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
202

279 of 417

2018 2019 2020 2021 2022
General Fund
Nonspendable fund balance 1,365,781 $ 1,138,335 $ 801,607 $ 329,193 $ 357,245 $ Restricted fund balance - - - - - Committed fund balance 1,310,590 2,382,262 1,370,873 1,370,873 16,294,331 Assigned fund balance 983,063 708,521 670,609 - 1,097,978 Unassigned fund balance 71,844,796 83,958,171 82,719,189 90,258,189 93,702,456 Total General Fund 75,504,230 $ 88,187,289$ 85,562,278$ 91,958,255$ 111,452,010$ All Other Governmental Funds
Nonspendable fund balance 4,206$ -$ -$ -$ 9,000$ Restricted fund balance 54,997,971 55,140,874 107,881,837 71,611,963 77,144,719 Committed fund balance 66,085,830 70,357,550 75,420,851 93,093,835 65,881,489 Assigned fund balance - - - - - Unassigned fund balance - - - (586,982) (1,401,910) Total all other Governmental Funds 121,088,007$ 125,498,424$ 183,302,688$ 164,118,816$ 141,633,298$

FISCAL YEAR
Source: City of San Mateo Annual Comprehensive Financial Reports City of San Mateo
Fund Balances of Governmental Funds (Continued)
Last Ten Fiscal Years
(modified accrual basis of accounting)
203

280 of 417

2013 2014 2015 2016 2017
Revenues:

Property taxes 38,179,530 $ 42,485,569 $ 45,514,243 $ 49,821,722 $ 52,989,555 $ Sales taxes 23,822,654 23,621,580 26,406,209 27,458,762 26,001,428 Other taxes 20,736,014 25,084,632 27,492,257 27,947,256 29,904,204 Licenses, building and other permits 8,814,956 10,208,410 10,993,854 12,481,519 13,986,765 Fines, forfeitures and Penalties 1,990,067 1,828,124 1,797,820 1,608,517 2,347,508 Intergovernmental Revenues 9,812,480 10,422,872 9,000,823 10,139,448 10,514,086 Charges for services 9,199,159 9,426,652 9,822,219 11,642,713 10,994,505 Investment Earnings 46,163 1,121,679 939,463 2,016,000 436,583 Indirect and in-lieu fees - - - - - Assessment and Garbage collection surcharge 6,816,900 4,586,404 3,128,070 8,000,287 2,405,534 Parking meter and lease revenue 2,338,849 2,653,178 2,722,471 2,881,193 3,113,739 Impact fees 2,289,600 2,552,388 3,260,222 4,274,248 3,747,065 Capital contributions - - - - - Other Revenues 2,634,474 2,692,908 2,402,206 3,438,927 3,751,388 Total Revenues 126,680,846 136,684,396 143,479,857 161,710,592 160,192,360 Expenditures:

General Government 9,136,330 9,947,383 12,563,127 13,389,976 11,823,438 Community development 5,177,198 6,226,200 7,304,546 7,283,445 8,382,090

Public Safety 48,458,630 49,554,095 53,016,349 58,605,898 63,623,621 Public Works 7,699,391 7,102,703 6,103,576 7,128,676 8,585,107 Parks and recreation 12,178,049 12,298,322 12,759,601 13,190,936 14,666,422 Golf - - - - - Library 4,798,978 5,160,200 5,744,931 6,099,700 6,499,489 Non-departmental 1,280,000 1,280,000 1,280,000 1,250,000 2,891,155 Capital Outlay 11,104,728 19,524,506 18,045,935 20,745,215 28,829,906 Debt Service
Principal 1,520,000 1,610,000 1,802,440 1,939,637 2,019,637 Interest & Fiscal Charges 2,452,907 1,661,805 1,761,775 1,656,297 1,702,963 Cost of issuance 314,224 - - - - Total Expenditures 104,120,435 114,365,214 120,382,280 131,289,780 149,023,828 Excess of Revenues
over (under) expenditures 22,560,411 22,319,182 23,097,577 30,420,812 11,168,532 Other Financing Sources (Uses)
Proceeds from debt issuance 27,295,000 - - - - Premium 2,683,949 - - - - Debt refunding - payment to escrow (29,581,180) - - - - Proceeds from loans - - 265,820 14,027 746,896 Proceeds from sale of capital assets -
- - - - Transfers in 9,468,607 12,623,834 11,402,970 13,083,222 14,117,848 Transfers out (9,757,309) (12,706,883) (13,729,596) (14,033,222) (14,915,501) Total other financing sources (uses) 109,067 (83,049) (2,060,806) (935,973) (50,757) Special Item: Transfer of fire activities - - - - - Net change in fund balances 22,669,478$ 22,236,133$ 21,036,771$ 29,484,839$ 11,117,775$

4.20% 3.34% 3.42% 3.11% 3.01%
Notes:

Source: City of San Mateo Annual Comprehensive Financial Reports Debt Service as a percentage of noncapital expenditures (1) (2)
(1) Former Redevelopment Agency Bonds were excluded in fiscal year 2012 and subsequent fiscal years. (2) Non-capital expenditures is the difference between total expenditures and capital outlay reported on Government-wide Statement of Activities.

FISCAL YEAR
City of San Mateo
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
204

281 of 417

2018 2019 2020 2021 2022
Revenues:

Property taxes 58,137,331 $ 63,899,035 $ 67,106,048 $ 66,631,563 $ 74,796,572 $ Sales taxes 26,313,958 28,606,235 26,958,596 27,948,874 33,408,980 Other taxes 29,818,008 32,051,159 23,481,055 22,257,348 28,907,233 Licenses, building and other permits 16,829,698 9,820,297 8,511,610 8,123,453 6,528,252 Fines, forfeitures and Penalties 1,983,069 2,361,048 1,486,473 2,247,808 2,201,172 Intergovernmental Revenues 10,081,168 13,900,475 13,455,252 19,888,509 23,286,197 Charges for services 11,865,030 13,006,381 12,140,217 11,638,776 16,758,036 Investment Earnings 1,274,997 6,257,565 6,451,349 411,387 (5,494,064) Indirect and in-lieu fees - 1,317,331 710,540 - - Assessment and Garbage collection surcharge 2,591,689 1,887,074 1,952,167 6,268,685 2,248,303 Parking meter and lease revenue 5,334,641 4,320,920 5,960,255 2,023,435 5,807,293 Impact fees 4,021,226 1,754,337 4,471,088 1,741,192 613,890 Capital contributions 375,000 750,000 750,000 750,000 750,000 Other Revenues 3,851,650 5,140,943 4,440,498 6,513,514 5,030,830 Total Revenues 172,477,465 185,072,800 177,875,148 176,444,544 194,842,694 Expenditures:

General Government 12,631,562 13,248,604 14,127,919 14,777,676 14,824,775 Community development 8,968,166 9,870,728 9,903,606 10,450,200 20,931,630

Public Safety 68,708,919 63,971,508 69,607,595 74,041,289 76,979,872 Public Works 10,030,818 10,525,838 11,194,667 10,555,345 11,410,240 Parks and recreation 14,967,718 15,563,445 15,177,801 14,341,093 16,260,067 Golf - 2,152,691 2,210,391 2,406,028 2,368,719 Library 6,721,084 7,421,137 7,260,024 7,063,780 7,645,003 Non-departmental 3,001,379 5,726,983 6,535,562 7,357,090 8,244,606 Capital Outlay 18,367,591 22,865,146 30,549,652 42,765,863 31,945,962 Debt Service
Principal 7,842,077 2,128,016 2,742,918 3,411,945 4,691,724 Interest & Fiscal Charges 1,705,078 1,624,137 1,554,488 3,412,560 2,950,846 Cost of issuance - - 380,166 - - Total Expenditures 152,944,392 155,098,233 171,244,789 190,582,869 198,253,444 Excess of Revenues
over (under) expenditures 19,533,073 29,974,567 6,630,359 (14,138,325) (3,410,750) Other Financing Sources (Uses)
Proceeds from debt issuance - - 47,595,599 1,525,675 - Premium - - 8,068,164 - - Debt refunding - payment to escrow - - (4,006,995) - - Proceeds from loans 2,157,843 - - - - Proceeds from sale of capital assets -
- 713,154 - - Transfers in 20,890,354 12,938,471 21,124,557 21,438,281 14,919,215 Transfers out (21,824,557) (12,995,487) (24,945,585) (21,613,526) (14,500,228) Total other financing sources (uses) 1,223,640 (57,016) 48,548,894 1,350,430 418,987 Special Item: Transfer of fire activities - (12,824,075) - - - Net change in fund balances 20,756,713$ 17,093,476$ 55,179,253$ (12,787,895)$ (2,991,763)$

6.89% 2.82% 2.98% 4.58% 4.58%
Notes:

Source: City of San Mateo Annual Comprehensive Financial Reports (1) Former Redevelopment Agency Bonds were excluded in fiscal year 2012 and subsequent fiscal years. (2) Non-capital expenditures is the difference between total expenditures and capital outlay reported on Government-wide Statement of Activities.

Debt Service as a percentage of noncapital expenditures (1) (2)

FISCAL YEAR
City of San Mateo
Changes in Fund Balances of Governmental Funds (Continued) Last Ten Fiscal Years
(modified accrual basis of accounting)
205

282 of 417

Fiscal
Year
End
Residential
Property
Commercial
Property
Industrial
Property
Other Property
(1)
Unsecured
Property
Less Tax-
Exempt
Property
Taxable
Assessed Value
Total
Direct Tax
Rate (2)
Estimated
Actual Value
(3)
Factor of
Taxable
Assessed
Value (3)
2013 13,313,456 2,872,202 170,041 410,573 615,933 522,010 16,860,195 0.18% 24,094,905 1.4291 2014 14,242,602 3,067,403 178,139 432,072 630,440 510,141 18,040,515 0.18% 28,743,512 1.5933 2015 15,233,601 3,228,752 199,821 291,470 724,375 309,015 19,369,004 0.18% 32,278,244 1.6665 2016 16,649,492 3,454,897 176,544 324,490 760,591 348,736 21,017,279 0.18% 40,006,118 1.9035 2017 17,909,339 3,823,284 180,072 574,686 738,320 591,188 22,634,512 0.18% 44,026,273 1.9451 2018 19,417,451 4,213,927 187,130 598,899 710,584 587,446 24,540,546 0.18% 48,683,633 1.9838 2019 20,830,053 4,927,490 197,026 547,948 774,755 670,274 26,606,997 0.18% 54,298,177 2.0407 2020 22,332,343 5,423,015 213,692 532,710 847,426 707,556 28,641,629 0.18% 55,884,822 1.9512 2021 23,744,131 6,182,033 230,600 591,123 796,824 744,934 30,799,777 0.18% 51,914,472 1.6855 2022 24,687,992 6,260,358 237,818 712,697 733,747 750,172 31,882,440 0.18% 62,404,646 1.9573 2) Total direct tax rate is the city share of the 1% Proposition 13 tax only for TRA 12-001. Rates are not adjusted for ERAF.

Source: County Assessor data,Source: MuniServices, LLC / Avenu Insights & Analytics City of San Mateo
Last Ten Fiscal Years
(amount expressed in thousands)
Assessed Value and Estimated Actual Value of Taxable Property Notes:
1) Other property includes state unitary value of $3,294,887. 3) Estimated Actual Value is derived from a series of calculations comparing median assessed values from 1940 to current median sale prices. Based on these calculations a multiplier value was extrapolated and applied to current assessed values. 206

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2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Basic City and County Levy
CITY OF SAN MATEO 0.1761 0.1761 0.1761 0.1761 0.176141 0.1761 0.1761 0.1761 0.1761 0.1761

OTHER SAN MATEO
COUNTY AGENCIES 0.8239 0.8239 0.8239 0.8239 0.823859 0.8239 0.8239 0.8239 0.8239 0.8239 TOTAL 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 Override Assessments
S M CTY DEBT-LIB. PROJECT 0.0129 0.0105 0.0105 0.0102 0.0090 0.0084 0.0077 0.0071 0.0067 0.0064 S M FOSTER CITY SERIES Q - - - - - - - - 0.0022 0.0035 SAN MATEO HIGH BD SER 2 0.0068 0.0067 0.0072 0.0064 0.0066 0.0065 0.0063 0.0063 0.0021 - SAN MATEO UN HIGH BND S 0.0135 0.0121 0.0108 0.0063 0.0063 0.0063 0.0047 0.0036 0.0061 0.0061 SAN MATEO HIGH RFND. SER 0.0088 0.0045 - - - - - - 0.0044 0.0247 SAN MATEO HIGH 2012 GO 0.0010 0.0038 0.0078 0.0088 0.0106 0.0105 0.0115 0.0109 0.0019 0.0046 SAN MATEO HIGH 2016 GO - - - - - 0.0025 0.0020 0.0018 0.0061 0.0036 SAN MATEO HIGH 2017 GO - - - - - - 0.0020 0.0016 0.0015 0.0014 SAN MATEO HIGH 2019 GO - - - - - - - - 0.0025 0.0023 SAN MATEO HIGH 2019 REF - - - - - - - - 0.0020 0.0061 SM JR COLLEGE BD 2002 - - - 0.0012 0.0019 0.0019 0.0018 0.0019 0.0019 0.0020 SM JR COLL BOND SER 2000 0.0014 0.0015 0.0002 - - - - - 0.0018 0.0019 SM JR COLL BOND 2001 SE 0.0010 0.0010 0.0009 0.0008 0.0006 0.0007 0.0007 0.0007 0.0007 0.0007 SM JR COLL BOND 2006 SE 0.0050 0.0047 0.0042 0.0039 0.0037 0.0036 0.0035 0.0033 0.0032 0.0031 SM JR COLL BOND 2014 - - - - 0.0029 0.0027 0.0024 0.0018 0.0017 - SM JR COLL BOND 2015 - - - - 0.0071 0.0066 0.0012 0.0011 0.0012 - SM JR COLL ELECT 2014 - - - - - - - 0.0088 0.0036 0.0039 SM JR COLL 2018 REF BOND - - - - - - - 0.0007 0.0005 0.0005 SM JR COLL 2019 REF BOND - - - - - - - 0.0006 0.0005 0.0004 SAN MATEO COMM COLL 200 0.0059 0.0067 0.0069 0.0036 0.0085 0.0080 0.0079 0.0042 0.0037 0.0040 SAN MATEO COMM COLL - - - - - - - 0.0035 - 0.0043 SAN MATEO HIGH ELEC 0.0080 0.0084 0.0217 0.0251 0.0180 0.0175 0.0142 0.0143 0.0183 - SM FOSTER CITY 2005 REF 0.0262 0.0242 0.0185 0.0197 0.0156 0.0162 0.0170 0.0042 - - SAN FC 2012 GO REF Ser 0 0.0076 0.0087 0.0071 0.0069 0.0060 0.0056 0.0052 0.0050 - - SAN FC GO BOND 08 ELEC - 0.0092 0.0132 0.0082 0.0154 0.0151 0.0146 0.0140 0.0073 0.0053 SAN FC GO BOND 2014 -
- - 0.0006 0.0002 0.0003 0.0003 0.0011 0.0013 0.0014 SAN FC GO BOND 2015 - - - 0.0048 0.0174 0.0170 0.0159 0.0194 0.0151 0.0173 SM FC GO BD 2020 REFUND - - - - - - - - 0.0203 0.0390 SM JR COLL BOND REF 201 0.0061 0.0055 0.0068 0.0155 - - - - 0.0025 0.0019 TOTAL 0.1042 0.1075 0.1158 0.1220 0.1298 0.1294 0.1189 0.1159 0.1191 0.1444 TOTAL TAX RATE 1.1042 1.1075 1.1158 1.1220 1.1298 1.1294 1.1189 1.1159 1.1191 1.1444 Sources: (1) City of San Mateo Annual Comprehensive Financial Reports (2) County Auditor/Controller data, MuniServices, LLC / Avenu Insights & Analytics

FISCAL YEAR
City of San Mateo
Direct and Overlapping Property Tax Rates
Last Ten Fiscal Years
(rate expressed in percentage)
207

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2022 2013
Taxpayer Business Type Taxpayer Business Type
Apple Stores Furniture/Appliance Apple Stores Furniture/Appliance Arco AM/PM Mini Marts Service Stations Arco AM/PM Mini Marts Service Stations Better Source Liquidators Office Equipment Bed Bath & Beyond Miscellaneous Retail Booster Fuels Service Stations Cafepress.Com Miscellaneous Retail Chevron Service Stations Service Stations Cheesecake Factory Restaurants CVS/Pharmacy Drug Stores Chevron Service Stations Service Stations Financial Services Vehicle Trust Leasing CVS/Pharmacy Drug Stores GoProCamera.Com Miscellaneous Other Financial Services Vehicle Trust Leasing Home Depot Bldg.Matls-Retail Gas & Shop Service Stations Service Stations Macy's Department Store Department Stores Home Depot Bldg.Matls-Retail Marshall's Stores Apparel Stores K Mart Stores Department Stores Nordstrom Department Store Department Stores Macy's Department Store Department Stores Palette Tea Garden Restaurants Marshall's Stores Apparel Stores Personalized Beauty Discovery Miscellaneous Retail Nordstrom Department Store Department Stores Peter Pan BMW Auto Sales - New Old Navy Clothing Co. Apparel Stores Putnam Ford Auto Sales - New Peter Pan BMW Auto Sales - New Ross Stores Apparel Stores Safeway Stores Food Markets
Safeway Stores Food Markets Sears Roebuck & Company Department Stores Shell Service Stations Service Stations Shell Service Stations Service Stations Target Stores Department Stores Solar City Green Energy The Cheesecake Factory Restaurants Sportmart Recreation Products The Shane Company Miscellaneous Retail Target Stores Department Stores Total Wine & More Liquor Stores Toys R Us Miscellaneous Retail Union 76 Service Stations Service Stations Walgreen's Drug Stores Drug Stores Whole Foods Market Food Markets Whole Foods Market Food Markets Note: Top Sales Tax Producers listed in alphabetical order City of San Mateo
Principal Sales Tax Producers
Current Year and Nine Years Ago
Source: MuniServices, LLC / Avenu Insights & Analytics
208

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Taxpayer
Taxable
Value Rank
Percent of
Total City
Taxable
Value
Taxable
Value Rank
Percent of
Total City
Taxable
Value
Bay Meadows Station 4 Investor 712,995$ 1 2.24% Essex Protfolio Lp 632,794 2 1.98%
Franklin Templeton Corp Svcs 487,822 3 1.53% 224,767 1 1.33% HSC Holdings 356,353 4 1.12%
2000 Sierra Point Parkway LLC 329,781 5 1.03% 1825 SG Corporation 277,223 6 0.87%
HG Clearview Owner LLC 228,138 7 0.72% Asn Bay Meadows I LLC & Bay Me 222,724 8 0.70% 187,906 3 1.11% Rakuten CHW LLC 192,560 9 0.60%
Park Place Holdco LLC 178,022 10 0.56% Sobrato Interests 3 217,003 2 1.29%
Bohannon Development Co 181,010 4 1.07% Peninsula Office Park 115,806 5 0.69% Essex Hillsdale Garden Apartme 104,832 6 0.62% DW Bridgepointe LLC 95,937 7 0.57%
Concar Acquisition Company 92,878 8 0.55% Park Place Realty Holding Co I 90,700 9 0.54% Crossroads Assoc 77,797 10 0.46%
Total Top 10 Taxpayers 3,618,412 11.35% 1,388,636 8.23% Total Taxable Value 31,882,439$ 100.00% 16,859,447$ 100.00% Source: MuniServices, LLC / Avenu Insights & Analytics
2022 2013
City of San Mateo
Current Year and Nine Years Ago
(amount expressed in thousands)
Principal Property Taxpayers
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Fiscal
Year Total Tax Delinquent
Ended Levied for Collected Percentage Tax Collected Percentage June 30 Fiscal Year (1) Amount (2) of Levy Collections (3) Amount of Levy (4) 2013 38,200,000$ 38,179,530$ 99.95% n/a 38,179,530$ 99.95% 2014 42,500,000 42,485,569 99.97% n/a 42,485,569 99.97% 2015 45,515,000 45,514,243 100.00% n/a 45,514,243 100.00% 2016 49,821,722 49,821,722 100.00% n/a 49,821,722 100.00% 2017 52,989,556 52,989,556 100.00% n/a 52,989,556 100.00% 2018 58,146,288 58,137,331 99.98% n/a 58,137,331 99.98% 2019 63,899,034 63,899,034 100.00% n/a 63,899,034 100.00% 2020 67,106,048 67,106,048 100.00% n/a 67,106,048 100.00% 2021 66,631,560 66,631,560 100.00% n/a 66,631,560 100.00% 2022 73,389,167 73,389,167 100.00% n/a 73,389,167 100.00% Notes:

Source: County of San Mateo
Total Collections To Date
Collected Within the
City of San Mateo
Property Tax Levies and Collections
Last Ten Fiscal Years
(2) Former redevelopment agency tax increments were excluded starting February 1, 2012, and subsequent fiscal years. (4) Years of lower collection are due to weak housing market and assessed value appeals.

Fiscal Year of the Levy
(1) The data in this table includes the basic and supplemental city property taxes and subventions, debt service tax and the Redevelopment Agency tax increments, ERAF refunds, and property tax in-lieu of motor vehicle fees. (3) San Mateo County assesses properties and it bills, collects, and distributes property taxes to all taxing entities, including the City. Under State law, known as the Teeter Plan, the county remits the entire amount levied and handles all delinquencies, retaining interest and penalties. Only secured taxes will be paid under the Teeter Plan.
211

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Governmental Activities
General
Fiscal Obligation Redevelopment Revenue Loans Capital Lease Year Bonds Bonds Bond Payable Payable
2013 28,638$ -$ 28,782$ -$ -$ 2014 28,852 - 28,147 - - 2015 27,580 - 27,478 253 - 2016 26,268 - 26,774 193 - 2017 24,920 - 26,026 865 - 2018 23,528 - 19,512 2,936 - 2019 22,086 - 25,408 2,728 86 2020 20,584 - 74,356 4,323 29 2021 19,032 - 72,379 5,501 - 2022 17,410 - 69,888 4,880 - Notes:

Former Redevelopment Agency Bonds were excluded in fiscal year 2012 and subsequent fiscal years.

Golf bond was included in Governmental Activities Revenue Bond effective fiscal year 2019 (when Golf operation was transferred to General Fund) (amounts expressed in thousands, except per capita amount) Last Ten Fiscal Years
Ratios of Outstanding Debt by Type
Details regarding the City's outstanding debt can be found in the notes to the financial statements.

Source: City of San Mateo Annual Comprehensive Financial Reports Capital lease payable was included in Governmental Activities capital lease payable effective fiscal year 2019 (when Golf operation was transferred to General Fund)
City of San Mateo
212

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Business-Type Activities
Total Percentage Redevelopment County
Fiscal Sewer Loans Golf Capital Lease Primary of Personal Per Tax Allocation CDBG Year Bonds Payable Bond Payable Government Income Capita Bond Loan 2013 $ 45,496 - $ 7,951 -$ 112,880$ 2.47% $ 1,128 80,473.00$ $ 539.00 2014 44,916 4,000 7,925 - 115,854 2.47% 1,142 78,903 - 2015 61,434 4,916 7,465 - 131,141 2.54% 1,277 75,549 - 2016 59,867 11,000 7,095 - 133,213 2.45% 1,288 72,202 - 2017 58,244 5,000 6,710 209 123,991 2.12% 1,187 68,400 - 2018 56,572 5,000 6,572 142 116,280 1.88% 1,112 63,395 - 2019 338,126 - - - 390,453 6.17% 3,788 59,095 - 2020 334,752 - - - 436,064 6.89% 4,230 55,045 - 2021 331,296 - - - 430,229 6.30% 4,175 50,875 - 2022 635,380 - - - 729,580 9.23% 7,030 46,546 - Notes:

Former Redevelopment Agency Bonds were excluded in fiscal year 2012 and subsequent fiscal years.

Golf bond was included in Governmental Activities Revenue Bond effective fiscal year 2019 (when Golf operation was transferred to General Fund) Source: City of San Mateo Annual
Capital lease payable was included in Governmental Activities capital lease payable effective fiscal year 2019 (when Golf operation was transferred to General Fund) Fiduciary Funds
Details regarding the City's outstanding debt can be found in the notes to the financial statements.

City of San Mateo
Ratios of Outstanding Debt by Type (Continued)
Last Ten Fiscal Years
(amounts expressed in thousands, except per capita amount) 213

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Percentage
General Tax Less: Amount of Total Taxable
Fiscal Obligation Allocation Available in Assessed
Year Bonds Bonds Debt Svc Fund Total (net) Value Per Capita 2013 28,638$ - $ 2,404 $ 26,234 $ 0.16% 265 $ 2014 28,852 - 2,747 26,105 0.14% 261 2015 27,580 - 3,034 24,546 0.13% 242 2016 26,268 - 3,642 22,626 0.11% 220 2017 24,920 - 4,026 20,894 0.09% 202 2018 23,528 - 4,455 19,073 0.08% 183 2019 22,086 - 4,960 17,126 0.06% 164 2020 20,584 - 5,340 15,244 0.05% 148 2021 19,032 - 5,701 13,331 0.04% 129 2022 17,410 - 5,929 11,481 0.04% 111 Notes:

Source: City of San Mateo Annual Comprehensive Financial Reports City of San Mateo
(amounts expressed in thousands, except per capita amount) Last Ten Fiscal Years
Ratios of General Bonded Debt Outstanding
Outstanding General Bonded Debt
Details regarding the City's outstanding debt can be found in the notes to the financial statements.

Former Redevelopment Agency Bonds were excluded in fiscal year 2012 and subsequent fiscal years. 214

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2021-22 Assessed Valuation: 31,991,262,076$
Total Debt % City’s Share of
OVERLAPPING TAX AND ASSESSMENT DEBT: 6/30/2022 Applicable(1) Debt 6/30/2022
San Mateo Community College District 733,897,184 $ 12.01% 88,148,391$ San Mateo Union High School District 665,230,852 34.64% 230,402,706 Sequoia Union High School District 475,140,000 0.56% 2,675,038 Belmont-Redwood Shores School District 63,777,230 3.88% 2,471,368 Belmont School Facilities Improvement District 40,110,864 6.85% 2,749,199 Hillsborough School District 70,535,378 0.00% 705 San Mateo-Foster City School District 398,028,474 68.16% 271,296,208 City of San Mateo Community Facilities District No.2008-1 72,345,000 100.00% 72,345,000 TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT 2,519,064,982 $ 670,088,615 $ DIRECT TAX AND ASSESSMENT DEBT:

City of San Mateo 16,140,000 100.00% 16,140,000 TOTAL DIRECT TAX AND ASSESSMENT DEBT 16,140,000 $ 16,140,000 $ TOTAL DIRECT AND OVERLAPPING TAX AND ASSESSMENT DEBT 2,535,204,982$ 686,228,615 $ OVERLAPPING GENERAL FUND DEBT:

San Mateo County General Fund Obligations 612,605,687$ 12.01% 73,580,069$ San Mateo County Board of Education Certificates of Participation 6,490,000 12.01% 779,514 Highlands Recreation District General Fund Obligations 2,161,000 0.02% 346 San Mateo County Mosquito & Vector Control District General Fund Obligations 3,825,000 12.01% 459,421 TOTAL OVERLAPPING GENERAL FUND DEBT 625,081,687$ 74,819,350$ DIRECT GENERAL FUND DEBT:

City of San Mateo General Fund Obligations 62,155,000 100.00% 62,155,000 TOTAL DIRECT GENERAL FUND DEBT 62,155,000$ 62,155,000$ TOTAL DIRECT AND OVERLAPPING GENERAL FUND DEBT 687,236,687$ 136,974,350$ Less: City of San Mateo enterprise supported obligations - Highlands Recreation District supported obligations 270 TOTAL NET DIRECT AND OVERLAPPING GENERAL FUND DEBT 136,974,080$ OVERLAPPING TAX INCREMENT DEBT (Successor Agency) 43,435,000$ 100.00% 43,435,000$ TOTAL GROSS DIRECT DEBT 78,295,000
TOTAL NET DIRECT DEBT 78,295,000
TOTAL OVERLAPPING DEBT 788,342,965
GROSS COMBINED TOTAL DEBT 866,637,965 (2)
NET COMBINED TOTAL DEBT 866,637,695$
Ratios to 2021-22 Assessed Valuation:

Direct Debt ($16,140,000) 0.05%
Total Direct and Overlapping Tax and Assessment Debt 2.15% Total Gross Direct Debt ($78,295,000) 0.24%
Total Net Direct Debt ($78,295,000) 0.24%
Gross Combined Total Debt 2.71%
Net Combined Total Debt 2.71%
Ratios to Redevelopment Successor Agency Incremental Valuation ($2,450,743,958):

Total Overlapping Tax Increment Debt 1.77%
Notes:

Source: MuniServices, LLC / Auenu Insights & Analysis and City of San Mateo Annual Comprehensive Financial Reports City of San Mateo
Direct and Overlapping Governmental Activities Debt
As of June 30, 2022
(1) The percentage of overlapping debt applicable to the city is estimated using taxable assessed property value. Applicable percentages were estimated by determining the portion of the overlapping district's assessed value that is within the boundaries of the city, divided by the district's total taxable assessed value. (2) Excludes tax and revenue anticipation notes, enterprise revenue and mortgage revenue 215

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2013 2014 2015 2016 2017
Debt Limit 2,607,331$ 2,782,598$ 2,951,703$ 3,204,902$ 3,483,855$ Total net debt applicable to limit 28,638 28,852 27,580 26,268 24,920 Legal debt margin 2,578,693$ 2,753,746 $ 2,924,123 $ 3,178,634 $ 3,458,935 $ Total net debt applicable to the limit as a
percentage of debt limit 1.11% 1.05% 0.94% 0.83% 0.72%
Note: The Government Code of the State of California provides for a legal debt limit of 15% of gross assessed valuation.

Source: County of San Mateo

FISCAL YEAR
City of San Mateo
Legal Debt Margin Information
Last Ten Fiscal Years
(amounts expressed in thousands)
216

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2018 2019 2020 2021 2022
Debt Limit 3,769,199$ 4,091,591$ 4,402,378$ 4,731,707$ 4,894,892$ Total net debt applicable to limit 23,528 22,086 20,584 19,032 17,410 Legal debt margin 3,745,671$ 4,069,505 $ 4,381,794 $ 4,712,675 $ 4,877,482 $ Total net debt applicable to the limit as a
percentage of debt limit 0.63% 0.54% 0.47% 0.40% 0.36%
Legal Debt Margin Calculation for Fiscal Year 2022
2022
Assessed value 31,882,439$
Add back: exempt real property 750,172
32,632,611$
Debt limit (15% of assessed value) 4,894,892$
Debt Application to limit:

General obligation bonds 17,410
Total net debt applicable to limit 17,410
Legal debt margin 4,877,482$
Note: The Government Code of the State of California provides for a legal debt limit of 15% of gross assessed valuation.

Source: County of San Mateo
City of San Mateo
Legal Debt Margin Information (Continued)
Last Ten Fiscal Years
(amounts expressed in thousands)

FISCAL YEAR
217

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Sewer Less Net
Fiscal Charges Operating Available Tax
Year and Other (1) Expenses (2) Revenue Principal Interest Coverage Increment Principal Interest Coverage 2013 $ 28,781 17,980$ $ 10,801 $ 1,415 $ 2,072 3.10 - - - - 2014 28,705 16,874 11,831 1,455 2,016 3.41 - - - - 2015 32,453 19,511 12,942 17,800 (3) 2,041 3.65 (3) - - - - 2016 31,874 23,218 8,656 1,460 2,560 2.15 - - - - 2017 31,932 21,419 10,513 1,515 2,516 2.61 - - - - 2018 41,927 21,870 20,057 1,565 2,462 4.98 - - - - 2019 53,362 23,347 30,015 1,585 3,220 6.25 - - - - 2020 64,587 22,828 41,759 1,650 9,536 3.73 - - - - 2021 69,020 24,262 44,758 1,730 13,195 3.00 - - - - 2022 71,061 24,409 46,652 20,820 (4) 20,413 2.17 (4) - - - - Notes:
(1) Sewer charges and other include investment earnings. (2) Operating expenses do not include interest or depreciation. (3) Increase due to the refunding of the 2003 Sewer Revenue bonds totaling $16.3 million, which is excluded from the coverage calculation. (4) Increase due to the refunding of the 2011A Sewer Revenue bonds totaling $19.7 million, which is excluded from the coverage calculation.

Source: City of San Mateo Annual Comprehensive Financial Reports Pledged-Revenue Coverage
City of San Mateo
Debt Service
Tax Allocation Bonds
Debt Service
(amounts expressed in thousands)
Last Ten Fiscal Years
Sewer Revenue Bonds
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Fiscal
Year
Population
(1)
Personal Income
(2)
Per Capita
Personal
Income (2)
Median
Age
*Public School
Enrollment
County
Unemployment
Rate (%) (3)
City
Unemployment
Rate(%) (3)
County
Population (1)
City
Population
(% of County)
(1)
2013 99,061 4,429,908,859 44,719 37.3 19,700 6.70% 5.30% 735,678 13.47% 2014 100,106 4,570,705,818 45,659 40.2 19,868 5.40% 4.30% 745,193 13.43% 2015 101,429 4,696,568,416 46,304 39.2 20,179 3.20% 3.10% 753,123 13.47% 2016 102,659 5,156,150,934 50,226 39.1 20,603 3.40% 3.30% 766,041 13.40% 2017 103,426 5,444,686,980 52,643 39.1 21,074 3.00% 2.90% 770,203 13.43% 2018 104,490 5,850,629,158 55,992 38.9 21,321 2.20% 2.00% 774,155 13.50% 2019 104,570 6,175,904,200 59,060 39.6 21,299 1.70% 1.60% 774,485 13.50% 2020 103,087 6,332,177,735 61,426 39.2 21,461 11.10% 9.70% 773,244 13.33% 2021 103,045 6,832,166,874 66,303 38.2 20,729 6.84% 6.20% 765,245 13.47% 2022 103,779 7,903,471,358 76,157 37.8 20,012 1.70% 1.50% 744,662 13.94% Notes:
(1) Population Projections are provided by the California Department of Finance. (2) Income Data is provided by U.S. Census Bureau, 2010 American Community Survey. (3) Unemployment Data is provided by the Employment Development Department's Bureau of Labor Statistics Department.

Source: MuniServices, LLC / avenu Insights & Analytics City of San Mateo
Demographic and Economic Statistics
Last Ten Fiscal Years
*Student Enrollment reflects the total number of students enrolled in the San Mateo Union High School District and San Mateo-Foster City Unified School District.

Any other school districts within the City are not accounted for in this statistic. 219

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Business Name
Number of
Employees
Total
Employment
(%)
Number of
Employees
Total
Employment
(%)
County of San Mateo Medical Center* 1,317 2.08% 1,204 2.32% Sony Interactive Entertainment America, Playstation America 1,248 1.97% San Mateo Union High School District** 1,003 1.59% 950 1.83% San Mateo-Foster City Unified School District 999 1.58% 1,105 2.13% San Mateo Community College District 579 0.92% 763 1.47% Franklin Templeton Investor 541 0.86% 1,113 2.14% San Mateo County Behavioral Health 467 0.74% 470 0.91% City of San Mateo 456 0.72% 928 1.79%
Rakuten 423 0.67%
Mills-Peninsula Health Center 351 0.56% 444 0.86% Fisher Investments 454 0.87%
Macy's Department Stores 347 0.67%
Total Top 10 Employers 7,384 11.68% 7,778 14.99% Total Labor Force (1) 63,200 51,900
Sources:
(1) City of San Mateo Annual Comprehensive Financial Reports (2) MuniServices, LLC / Avenu Insights & Analytics
Results based on direct correspondence with city’s local businesses. *Count includes San Mateo Medical Center as well as outside clinic locations. **Includes Capuchino and Burlingame HS which are outside the city limits of San Mateo. (1) Total City Labor Force provided by EDD Labor Force Data.

Principal Employers for City of San Mateo
City of San Mateo
Current Year and Nine Years Ago
2022 2013
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Function 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 General government 56.86 57.81 64.75 66.41 65.58 66.09 62.65 62.65 61.95 59.95 Community development 31.72 39.72 47.35 47.35 48.94 48.94 49.72 51.72 51.40 51.40 Public safety 243.77 244.77 249.78 256.53 268.11 265.85 177.14 171.51 170.50 167.50 (1) Public works
(excluding Sewer) 41.18 44.51 44.52 45.99 57.96 57.11 63.51 61.56 63.71 64.08 Parks and recreation
(excluding Golf) 98.39 98.79 101.54 101.54 102.07 103.21 107.73 107.73 106.40 107.68 Library 48.37 47.95 48.85 49.35 50.59 52.48 53.36 53.36 53.34 52.34 Sewer 75.73 75.24 76.69 77.99 80.49 80.49 84.58 86.53 86.20 84.83 Golf 11.54 11.14 11.14 11.14 11.77 11.77 12.55 12.55 12.75 12.75 Total: 607.56 619.93 644.62 656.30 685.51 685.94 611.24 607.61 606.25 600.53 Notes:

Source: Adopted City Budgets
(1) Public safety number for fiscal year 2019 only included Police Department's employees. Fire Operations were transferred to San Mateo Consolidated Fire Department effective 1/13/2019.

City of San Mateo
Full-Time Equivalent City Government Employees by Function Last Ten Fiscal Years
Full-Time Equivalent Employees as of June 30
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Function 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Building:

Building permits issued 3,050 3,481 3,587 4,359 4,169 4,385 3,678 3,345 3,937 4,061 Inspections 12,229 16,122 16,090 16,984 19,061 20,252 18,828 15,890 19,138 16,160 Finance:

Business licenses issued
8,497 9,111 9,474 8,796 8,656 8,204 8,072 7,207 5,010 (1) Fire:

Number of calls
8,274 9,249 9,672 9,780 9,282 9,822 5,365 (3) Inspections 5,620 6,872 7,213 7,504 7,681 4,513 1,284 (3) Golf course:

Golf rounds played
70,294 71,677 63,903 62,441 59,348 62,923 61,805 60,820 80,050 83,964 (4) Library:

Annual circulation
837,004 876,149 922,790 946,259 981,512 988,301 1,129,127 921,979 657,064 983,423 (4) Library visits 521,264 530,312 566,244 555,008 603,760 610,834 764,469 422,226 25,168 255,644 (4) Parks and recreation:

Course registration
23,303 23,058 23,752 24,843 23,123 23,734 22,521 23,412 5,837 14,537 Facility rentals 1,302 1,391 1,386 1,368 1,346 1,369 1,329 827 - 191 Picnic rentals 1,111 1,192 1,275 1,086 1,274 1,340 1,423 1,165 361 1,650 Police:

Arrests
3,264 3,626 3,077 3,311 2,947 2,670 2,496 2,112 2,242 2,231 Traffic violations 9,433 6,002 4,076 6,548 4,470 13,364 11,058 5,999 9,400 7,636 (2) Parking violations 32,211 29,548 35,284 30,699 31,950 27,103 27,410 23,300 36,558 32,276 Public works:

Street resurfacing (lane miles) 18 22 21 14 4 6 22 7 18 8.5 Potholes repaired 373 644 443 198 315 150 297 209 331 744 Sewer:

Number of customers
27,532 27,578 27,661 27,816 27,965 27,961 28,237 28,366 28,359 28,359 Average daily sewage
treatment (mgd)

11.6 10.8 12.0 10.0 12.2 10.4 11.5 9.9 9.7 10.6 Notes:

Source: Various City Departments
(2) Number of traffic violations starting fiscal year 2018 included number of photo enforcement violations. Such information was not available for prior fiscal years. (1) Numbers of business licenses issued for fiscal years prior to fiscal year 2014 were not available. (3) Number of fire calls for fiscal year 2019 included calls for period from 7/1/18 to 1/12/19. Fire operation was transferred to San Mateo Consolidated Fire Department (SMC Fire) effective 1/13/2019. Please refer to SMC Fire annual financial report for Fire Department operating indicators starting from January 13, 2019.
(4) Due to shelter-in-place orders, all three San Mateo Public Library facilities were closed to the public from 3/16/20 through 6/30/20, and the golf course was completely closed from 3/16/20 through 5/5/20.

City of San Mateo
Operating Indicators by Function
Last Ten Fiscal Years

FISCAL YEAR
222

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Function 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Fire:

Fire stations 6 6 6 6 6 6 6 6 6 6 Golf course:

Municipal golf courses
1 1 1 1 1 1 1 1 1 1 Library:

Main Library
1 1 1 1 1 1 1 1 1 1 Branch Library 2 2 2 2 2 2 2 2 2 2 Parks and recreation:

Parks acreage
300 314 318 320 320 320 320 320 320 320 Parks 30 30 34 35 35 35 35 35 35 35 Swimming pools 2 2 2 2 2 2 2 2 2 2 Tennis courts 16 16 16 16 16 16 16 16 16 16 Community centers 6 6 6 6 6 6 6 6 6 6 Police:

Stations 1
1 1 1 1 1 1 1 1 1 Patrol units 34 35 35 36 37 37 37 40 40 40 Public works:

Street (miles)
204 204 204 204 204 204 204 204 204 204 Street lights 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 Traffic signals 79 79 84 84 86 87 87 87 90 90 Sewer:

Wastewater treatment plant
1 1 1 1 1 1 1 1 1 1 Sanitary sewers (miles) 236 236 236 236 260 260 260 260 260 260 Storm drains (miles) 140 140 140 140 148 148 148 148 148 148 Number of pump stations 38 38 37 35 37 37 37 37 37 37 Maximum daily treatment
capacity (mgd)

15.7 15.7 15.7 15.7 15.7 15.7 15.7 15.7 15.7 15.7 Source: Various City Departments
City of San Mateo
Capital Asset Statistics by Function
Last Ten Fiscal Years

FISCAL YEAR
223

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City of San Mateo

San Mateo, California

Independent Accountants’ Report on
Agreed-Upon Procedures Applied to
Appropriations Limit Schedule

For the Year Ending June 30, 2023

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2121 North California, Suite 290
Walnut Creek, California 94596

INDEPENDENT ACCOUNTANTS’ REPORT ON

APPLYING AGREED-UPON PROCEDURES

To the Honorable Mayor and Members of City Council
of the City of San Mateo
San Mateo, California

We have performed the procedures enumerated below on the accompanying Appropriations Limit Schedule of the City of San Mateo, California (the “City”) for the year ending June 30, 2023. The management at the City is responsible for the Appropriations Limit Schedule.

The City has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of meeting the requirements set forth in Section 1.5 of Article XIII-B of the California Constitution. The procedures, which were suggested by the League of Califor nia Cities and presented in the publication entitled Agreed-upon Procedures Applied to the Appropriations Limitation Prescribed by Article XIII-B of the California Constitution were performed solely to assist you in meeting the requirements. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsib le for determining whether the procedures performed are appropriate for their purposes.

The procedures and the associated findings are as follows:

1. We obtained the completed worksheets used by the City to calculate its appropriations limit for the year ending June 30, 2023, and compared the limit and annual calculation factors that were adopted by resolution of City Council. We also compared the population and inflation options that were selected by a recorded vote of the City Council.

Finding: No exceptions were noted as a result of our procedures.

2. For the accompanying Appropriations Limit Schedule, we added the prior year’s limit to the total adjustments, and compared the resulting amount to the current year’s limit.

Finding: No exceptions were noted as a result of our procedures.

3. We compared the current year information presented in the accompanying Appropriations Limit Schedule to corresponding information in worksheets used by the City.

Finding: No exceptions were noted as a result of our procedures.

4. We compared the appropriations limit presented in the accompanying Appropriations Limit Schedule to the appropriations limit adopted by the City Council.

Finding: No exceptions were noted as a result of our procedures.

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To the Honorable Mayor and Members of City Council
of the City of San Mateo
San Mateo, California

Page 2 ends

2 We were engaged by the City to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review engagement, the objective of which would be the expression of an opinion or conclusion, respective on the accompanying Appropriation Limit Schedule. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters have come to our attention that would have been reported to you.

We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.

This report is intended solely for the information and use of the City Council and management of the City and is not intended to be and should not be, used by anyone other than these specified parties. However, this report is a matter of public record and its distribution is not limited.

Walnut Creek, California
December 2, 2022

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City of San Mateo
Appropriations Limit Schedule
For the Year Ending June 30, 2023

3 Amount Source
A. Appropriations Limit FY 2021-2022 234,724,213 $ Prior year B. Calculation Factors:
1) Population increase % 0.9910 State Department of Finance 2) Inflation increase % 1.0755 State Department of Finance 3) Total adjustment % 1.0658 (B1*B2) C. Annual Adjustment Increase 15,449,665 [A*(B3-1)] D. Other Adjustments:
1) Loss responsibility (-) - N/A 2) Transfer to private (-) - N/A 3) Transfer to fees (-) - N/A 4) Assumed responsibility (+) - N/A E. Total Adjustments 15,449,665 (C+D)
F. Appropriations Limit FY 2022-2023 250,173,878 $ (A+E)

See accompanying Notes to Appropriations Limit Schedule.

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City of San Mateo
Notes to Appropriations Limit Schedule
For the Year Ending June 30, 2023

4 Note 1 – Purpose of Limited Procedures Review

Under Article XIIIB of the California Constitution (the Gann Spending Limita tion Initiative), California governmental agencies are restricted as to the amount of annual appropriations from proceeds of taxes. Effective for years beginning on or after July 1, 1990, under Sec tion 1.5 of Article XIIIB, the annual calculation of the appropriations limit is subject to a limited procedures review in connection with the annual audit.

Note 2 – Method of Calculation

Under Section 10.5 of Article XIIIB, fo r fiscal years beginning on or after Ju ly 1, 1990, the appropriations limit is required to be calculated based on the limit for the fiscal year 1986-87, adjusted for the inflation and population factors discussed in Notes 3 and 4 below.

Note 3 – Population Factors

A California governmental agency may use as its populatio n factor either the annual percentage change of the jurisdiction’s own population or the annual percentage change in population of the county where the jurisdiction is located. The factor adopted by the City for the year 2022-2023 represents the annual percentage change in population for the City.

Note 4 – Inflation Factors

A California governmental agency may use as its inflation factor either the annual percentage change in the 4 th
quarter per capita personal income (w hich percentage is supplied by the St ate Department of Finance) or the percentage change in the local assess ment roll from the preceding year due to the change of local nonresidential construction. The factor adopted by the City for the year 2022-2023 represents the percentage change in California per capita personal income.

Note 5 – Other Adjustments

A California government agency may be required to adjust its appropriations limit when certain events occur, such as the transfer of responsibility for municipal services to, or from, another government agency or private entity. The City had no such adjustments for the year 2022-2023.

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City of San Mateo
Measure A Fund

San Mateo, California

Schedule of Receipts and Disbursements and
Independent Accountants’ Reports

For the Year Ended June 30, 2022

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2121 North California, Suite 290
Walnut Creek, California 94596

INDEPENDENT ACCOUNTANTS’ REPORT

To the Honorable Mayor and Members of the City Council
of the City of San Mateo
San Mateo, California

We have examined management of the City of San Mateo’s (the “City”) assertion, included in the accompanying Management’s Report on Compliance with the Agreement for Distribution of San Mateo County Measure A Funds for Local Transportation Purposes (Agreement) between the City and the San Mateo County Transportation Authority (Authority) entered into on June 19, 1989, wh ich was extended on January 20, 2009, that the City complied with the requirements of the Agreement during the year ended June 30, 2022 . Management is responsible for the City’s compliance with those requirements. Our re sponsibility is to express an opinion on management’s assertion based on our examination.

An examination involves performing procedures to obtain evidence about whether the City complied with the specified requirements. The nature, timi ng, and extent of the proc edures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion.

We are required to be independent and to meet our other et hical responsibilities in accordance with relevant ethical requirements relating to the engagement.

Our examination does not provide a legal determination on the City’s compliance with specified requirements.

In our opinion, management’s assertion that the City co mplied with the aforementione d requirements for the year ended June 30, 2022, is fairly stated, in all material respects.

This report is intended solely for th e information and use of the members of the Authority, City Council, and management and is not intended to be a nd should not be used by anyone other than these specified parties. However, this report is a matter of public record, and its distribution is not limited.

Walnut Creek, California
December 2, 2022

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2 310 of 417

City of San Mateo Measure A Fund
Schedule of Receipts and Disbursements
For the Year Ended June 30, 2022

3 Receipts:

Sales and use taxes 2,945,041 $
Total receipts 2,945,041$
Disb ursem ents:

Measure A funds
Streets 850,542 $
Traffic signals 17,721
Bridges 167,654
T otal d isb ursem ents 1,035,917$

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4 312 of 417

5 Finance Department
330 West 20th Avenue
San Mateo, CA 94403-1388

December 2, 2022
Telephone (650) 522-7100
Fax: (650) 522-7101
Website: //www.cityofsanmateo.org

San Mateo County Transportation Authority
120 San Carlos Avenue
San Carlos, California 94070

Management’s Report on Compliance with the Agreement for Distribution of San Mateo County Measure A Funds for Local Transportation Purposes

The City of San Mateo (City) is responsible for complying with the Agreement for Distribution of San Mateo County Measure A Funds for Local Transportation Purposes (Agreement) between the City and the San Mateo County Transportation Authority entered into on June 19, 1989, which was extended on January 20, 2009. The Agreement states that in return for receiving an annual allocation of a specified portion of the retail transaction and use tax approved by Measure A – San Mateo County Transportation Expenditure Plan , the City, in use of these funds, shall “refrain from substituting funds provided to it pursuant to this Agreement for property tax funds which are currently being used to fund ex isting local transportation programs and limit the use of said funds to the improvement of local transportation, including streets and road improvements.”

With respect to compliance with th e Agreement, management attests to the following for the year ended June 30, 2022:

• Management is responsible for establishing and ma intaining an effective internal control with respect to compliance with the Agreement.
• Management is responsible for complying with the Agreement. • Management has evaluated the City’s compliance with requirements of the Agreement; and • All Transactions, as summarized in the attached Schedule of Receipts and Disbursements for the fiscal year ended June 30, 2022, are in compliance with the Agreement.

Drew Corbett Richard Lee
City Manager Finance Director

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2121 North California, Suite 290
Walnut Creek, California 94596

December 2, 2022

To the Honorable Mayor and Members
of the City Council of the City of San Mateo
San Mateo, California

We have audited the financial statements of the governmental activiti es, the business-type activities, each major fund, and the aggregate remaining fund information of the City of San Mateo, California (the “City”) for the year ended June 30, 2022. Professional standards require that we provide you with informati on about our responsibilities under auditing standards generally accepted in the United States of America, and Government Auditing Standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated May 1, 2022. Professional standards also require that we communicate the following information related to our audit.

Qualitative Aspects of Accounting Practices

Accounting Policies

Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 to the basic financial statements. Other than those standards described below that were implement in the fiscal year ended June 30, 2022, no new accounting po licies were adopted nor was the application of existing policies changed:

GASB Statement No. 87

In June 2017, GASB issued Statement No. 87, Leases (GASB Statement No. 87), to better meet the information needs of financial statement users by improving accounting and financial reporting for leases by governments. This statement increases the usefulness of governments’ financ ial statements by requiring recognition of certain lease assets and liabilities for leases that prev iously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. It also establishes a single model for lease accounting based on the foundational princi ple that leases are financings of the right to use an underlying asset. Implementation of this Statement had a signi ficant effect on the City’s financial statements for the year ended June 30, 2022.

GASB Statement No. 89

In June 2018, GASB issued Statement No. 89, Accounting for Interest Cost Incurred before the End of a Construction Period. This Statement establishes accounting requirements for interest cost incurred before the end of a construction period. Such interest cost includes all interest that previously was accounted for in accordance with the requirements of paragraphs 5–22 of Statement No. 62, Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements, which are superseded by this Statement. This Statement requires that interest cost incurred before the end of a construction period be recognized as an expense in the period in which the cost is incurre d for financial statements prepared using the economic resources measurement focus. As a result, interest cost incurred before the end of a construction period will not be included in the historical cost of a capital asset reported in a business-type activity or enterprise fund. Application of this statement did not have a material effect on the City’s financial statements for the fiscal year ending June 30, 2022.

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To the Honorable Mayor and Members
of the City Council of the City of San Mateo
San Mateo, California

Page 2 ends

GASB Statement No. 92

In January 2020, GASB issued Statement No. 92, Omnibus 2020. The primary objectives of this Statement are to enhance comparability in accounting and financial reporting and to improve consistency of authoritative literature by addressing practice issues that have been identified during implementation and application of certain GASB Statements. Application of this statement did not have a ma terial effect on the City’s financial statements for the fiscal year ending June 30, 2022.

GASB Statement No. 93

In March 2020, GASB issued Statement No. 93, Replacement of Interbank Offered Rates. Some governments have entered into agreements in which variable payments made or received depend on an interbank offered rate (IBOR)—most notably, the London Interbank Offered Rate (L IBOR). As a result of global reference rate reform, LIBOR is expected to cease to exist in its current form at the end of 2021, prompting governments to amend or replace financial instruments for the purpose of replacing LIBOR with other reference rates, by either changing the reference rate or adding or changing fallback provisions related to the reference rate. The objective of this Statement is to address those and other accounting and financial reporting implications that result from the replacement of an IBOR. Application of this statement did not have a material effect on the City’s financial statements for the fiscal year ending June 30, 2022.

GASB Statement No. 97
In June 2020, GASB issued Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans – An Amendment of GASB Statements No. 14 and No. 84, and a Supersession of GASB Statement No. 32 . The primary objectives of this Statement are to (1) increase consistency and comparability related to the reporting of fiduciary component units in circumstances in which a potential component unit does not have a governing board and the primary government performs the duties that a governing board typically would perform; (2) mitigate costs associated with the reporting of certain defined contribution pensi on plans, defined contribution other postemployment benefit (OPEB) plans, and employee benefit plans other than pension plans or OPEB plans (other employee benefit plans) as fiduciary component units in fiduciary fund fi nancial statements; and (3) enhance the relevance, consistency, and comparability of the accounting and financial reporting fo r Internal Revenue Code (IRC) Section 457 deferred compensation plans (Section 457 plans) that meet the definition of a pension plan and for benefits provided through those plans. Application of this statement did not have a material effect on the City’s financial statements for the fiscal year ending June 30, 2022.

We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

Accounting Estimates

Accounting estimates are an integral part of the financ ial statements prepared by management and are based on management’s knowledge and experience about past and current events and assum ptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may di ffer significantly from those e xpected. The most sensitive estimates affecting the City’s financial statements were:

 Management’s estimate of the investment fair market value is based on information provided by the State of California for the City’s investment in Local Agency Investment Fund, provided by the County of San Mateo for the City investment in San Mateo County Investment Pool, and based on market price provided by Chandler Asset Management, the trustee for inv estments in Medium Term Corporate Notes, U.S.

Government Treasury and Agencies Bonds, Negotiable Certificates of Deposits, Asset-Backed Securities, Collateralized Mortgage Obligations, and Municipal Bonds.

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To the Honorable Mayor and Members
of the City Council of the City of San Mateo
San Mateo, California

Page 3 ends

 Management’s estimate of the depreciation on capital assets is based on the industry standard and past experience on actual useful life of the asset groups.

 Management’s estimate of the net OPEB and the net pension liabilities is based on the actuarial valuations for each Plan of total pension/OPEB liability and is based on audited financial statements on fiduciary net position for the CalPERS plans. CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.

As part of our audit, we evaluated the key factors and assumptions used to develop the accounting estimates described above and in determining that it is reasonable in relation to the financial statements taken as a whole.

Certain financial statement disclosures are particularly sen sitive because of their signifi cance to financial statement users. The most sensitive disclosures affecting the financial statements were:

 Note 1 – Summary of Significant Accounting Policies
 Note 11 – Pension Plans
 Note 12 – Other Postemployment Benefits
 Note 15 – Other Required Disclosures
 Note 18 – Subsequent Events

The financial statement disclosures are neutral, consistent, and clear.

Difficulties Encountered in Performing the Audit

We encountered no significant difficulties in dealing with management in performing and completing our audit.

Corrected and Uncorrected Misstatements

Professional standards require us to accumu late all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. There were no misstatements identified during our audit that management ha d to correct and none of the misstatements detected as a result of audit procedures were material, either individually or in the aggregate, to each opinion unit’s financial statements taken as a whole.

Disagreements with Management

For purposes of this letter, a disagreement with management is a financial accounting, repo rting, or auditing matter, whether or not resolved to our satisfaction, that could be si gnificant to the financial statements or the auditor’s report.

We are pleased to report that no such disagreements arose during the course of our audit.

Management Representations

We have requested certain representations from manageme nt that are communicated to us in the management representation letter dated December 2, 2022.

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To the Honorable Mayor and Members
of the City Council of the City of San Mateo
San Mateo, California

Page 4 ends

Management Consultations with Other Independent Accountants

In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the governmental unit’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts.

Other Audit Findings or Issues

We generally discuss a variety of matters, including the a pplication of accounting principles and auditing standards, with management each year prior to retention as the governmental unit’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.

Other Matters

We applied certain limited procedures to the Manage ment’s Discussion and Analysis, Budgetary Comparison Schedules, Schedules of Changes in Net Pension Liability a nd Related Ratios, Schedules of Contributions – Pension, Schedule of Changes in Net OPEB Liability and Related Ra tios, and Schedule of Contributions – OPEB, which are Required Supplementary Information (“RSI”) that supplement the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of prep aring the information and comparing the information for consistency with management’s responses to our inquiries, the basic fina ncial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.

We were engaged to report on the Combining and Individua l Nonmajor Fund Financial Statements and the Budgetary Comparison Schedules, which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the in formation complies with accounting prin ciples generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial st atements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.

We were not engaged to report on the Introductory and the Statistical Sections, which accompany the financial statements but are not RSI. We did not audit or perform other procedures on this other information and we do not express an opinion or provide any assurance on it.

Restriction on Use

This information is intended solely for the use of the City Council and management of the City and is not intended to be, and should not be, used by anyone other than these specified parties.

Very truly yours,

Walnut Creek, California

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City of San Mateo
Transportation Development Act
Fund

San Mateo, California

Independent Auditors’ Report
and Basic Financial Statements

For the Years Ended June 30, 2022 and 2021

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City of San Mateo
Transportation Development Act Fund
Financial Statements
For the Years Ended June 30, 2022 and 2021

Table of Contents

Page

FINANCIAL SECTION

Independent Auditors’ Report on Financial Statements .................................................................................. 1

Financial Statements:

Balance Sheets ........................................................................................................................................... 5 Statements of Revenues, Expenditures and
Changes in Fund Balances .................................................................................................................. 6

Notes to the Basic Financial Statements ................................................................................................... 7

Independent Auditors’ Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed In Accordance with Government Auditing Standards .................................................................................. 9

Independent Accountants’ Report on the Examination Regarding the City’s Compliance with Section 6666 of the Rules and Regulations of the California Administrative Code in the Transportation Development Act Statutes and Administrative Code for 1987 ..................................................................................................................... 11

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2121 North California, Suite 290
Walnut Creek, California 94596

INDEPENDENT AUDITORS’ REPORT

To the Honorable Mayor and Members
of the City Council of the City of San Mateo
San Mateo, California

Opinion

We have audited the accompanying financial statements of the Transportation Development Act Fund (TDA Fund) of the City of San Mateo, California (City), as of and for the years ended June 30, 2022 and 2021, and the related notes to the financial statements, as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the TDA Fund of the City as of June 30, 2022 and 2021, and the respective changes in financial position for the years then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinion

We conducted our audits in accordance with auditing standards generally accepted in the United States of America and the standards applicable to fi nancial audits contained in Government Auditing Standards , issued by the Comptroller General of the United States. Our responsibilities under tho se standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements secti on of our report. We are requi red to be independent of the City, and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Emphasis of Matter

As discussed in Note 1, the financial statements present only the TDA Fund and do not purport to, and do not, present fairly the financial positions of the City as of June 30, 2022 and 2021, the change in financial position, or, where applicable, its cash flows, for the years then ended in accordance with accounting principles generally accepted in the United States of America. Our opinion is not modified with respect to this matter.

Responsibilities of Management for the Financial Statements

Management is responsible for the prep aration and fair presentation of the fi nancial statements in accordance with accounting principles generally accepted in the United Stat es of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate wh ether there are conditions or events, considered in the aggregate, that raise substantial doubt about the TDA Fund’s ability to continue as a going concern for twelve months beyond the financ ial statement date, including any curren tly known information that may raise substantial doubt shortly thereafter.

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To the Honorable Mayor and Members
of the City Council of the City of San Mateo
San Mateo, California

Page 2 ends

2 Auditors’ Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whet her the financial statements as a whole are free from material misstatement, whether due to fraud or error, a nd to issue an auditor’s report that includes our opinions.

Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with gene rally accepted auditing standards will alwa ys detect a material misstatement when it exists. The risk of not detecting a material misst atement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with generally accepted auditing standards, we:

 Exercise professional judgment and maintain professional skepticism throughout the audit.

 Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to t hose risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.

 Obtain an understanding of internal c ontrol relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpo se of expressing an opinion on the effectiveness of the City’s internal control of the TDA Fund. Accordingly, no such opinion is expressed.

 Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.

 Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the TDA Fund’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.

Required Supplementary Information

Management has omitted management’s discussion and analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic fi nancial statements in an appropriate operational, economic, or historical context. Our opinion on the basic financial statements are not affected by this missing information.

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To the Honorable Mayor and Members
of the City Council of the City of San Mateo
San Mateo, California

Page 3 ends

3 Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated December 2, 2022, on our consideration of the City’s internal control over financia l reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreemen ts and other matters. The purpose of that report is solely to describe the scope of our testing of internal control ove r financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiven ess of the TDA Fund’s internal control over financial reporting or on compliance. That report is an integral pa rt of an audit performed in accordance with Government Auditing Standards in considering the TDA Fund’s internal control over financial reporting and compliance.

Walnut Creek, California
December 2, 2022

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2022 2021
ASSETS
Intergovernmental receivable 75,117$ 400,000$ Total assets 75,117$ 400,000$

LIABILITIES AND FUND BALANCES
LIABILITIES:

Due to City of San Mateo 75,117 400,000 Total liabilities 75,117 400,000 FUND BALANCE:

Unassigned - -
Total fund balances - - Total liabilities and fund balances 75,117$ 400,000$ City of San Mateo
Transportation Development Act Fund
Balance Sheets
June 30, 2022 and 2021
See accompanying Notes to Financial Statements.
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2022 2021
REVENUES:

TDA revenues 75,117$ 400,000$
Total revenues 75,117 400,000
EXPENDITURES:

San Mateo Drive Sustainable Streets Project - 400,000 TOD Pedestrian Access Study 75,117 - Total expenditures 75,117 400,000 Net change in fund balance - - FUND BALANCE:

Beginning of year - -
End of year -$ - $
City of San Mateo
Transportation Development Act Fund
Statements of Revenues, Expenditures, and Changes in Fund Balance For the Years Ended June 30, 2022 and 2021
See accompanying Notes to the Basic Financial Statements. 6 328 of 417

City of San Mateo
Transportation Development Act Funds
Notes to Financial Statements
For the Years Ended June 30, 2022 and 2021

7 Note 1 – Summary of Significant Accounting Principles

A. Reporting Entity

The City of San Mateo (City) has received funds under the Transportation Development Act (TDA), Article 3.0 which provides funding for the Bay to Transit Trail pr oject and the City-Wide Bicycle Parking project. The projects are funded by the Metropolitan Transportation Commission (MTC). All transactions of the Transportation Development Act Fund (TDA Fund) of the City of San Mateo (City) are included as a separate capital projects fund in the basic financial statements of the City. The financial statements are intended to present the TDA Fund, and not the financial position and the changes in fund balances of the City as a whole.

B. Basis of Accounting and Measurement Focus

The accompanying financial statements are prepared on th e modified accrual basis of accounting. Revenues are generally recorded when measurable and available (generally 60 days after yea r-end), and expenditures are recorded when the related liabilities are incurred.

The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All governmental funds are accounted for using a current financial resources measurement focus, wherein only current assets and current liabilities generally are included on the balance sheet. Operating statements of governmental funds present increases (revenues and other financing s ources) and decreases (expenditures and other financing uses) in fund balances.

C. Fund Accounting

The operations of the TDA Fund are accounted for in a separate capital projects fund. The fund is a separate accounting entity with a set of self-balancing accounts which comprise its assets, liabilities, fund equity, revenues, and expenditures.

D. Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.

E. Receivables

During the course of normal operations, the fund carries various receivable balances for unreimbursed eligible TDA expenditures.

F. Fund Balance

The TDA fund balance is restricted by third-party to be used in accordance with the Transportation Development Act (TDA).

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City of San Mateo
Transportation Development Act Funds
Notes to Financial Statements (Continued)
For the Years Ended June 30, 2022 and 2021

8 Note 2 – TDA Article 3.0 Revenues

During the fiscal years ended June 30, 2022 and 2021, the City expended amounts against authorized TDA allocation instructions from the Metropolitan Transportation Commission for the following projects:

Project Name Allocation Instruction # Grant 2022 2021
TOD Pedestrian Access Study 20001111 75,117$ 75,117$ -$ San Mateo Drive Sustainable Streets Project 16001068 400,000 - 400,000 Ex penditures

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2121 North California, Suite 290
Walnut Creek, California 94596

REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND

OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN

ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

Independent Auditors’ Report

To the Honorable Mayor and Members
of the City Council of the City of San Mateo
San Mateo, California

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the accompanying financial statements of the Transportation Development Act Fund (the “TDA Fund”) of the City of San Mateo, California (the “City”), as of and for the years ended June 30, 2022 and 2021, and the related notes to the financial statements, and have issued our report thereon dated December 2, 2022.

Internal Control Over Financial Reporting

In planning and performing our audits of the financial statem ents, we considered the City’s internal control over the TDA Fund’s financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of defi ciencies, in internal control such that there is a reasonable possibility that a ma terial misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies.

Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

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To the Honorable Mayor and Members
of the City Council of the City of San Mateo
San Mateo, California

Page 2 ends

10 Compliance and Other Matters

As part of obtaining reasonable assurance about whether th e City’s TDA Fund financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a di rect and material effect on the financial statements.

However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal co ntrol and compliance. Accordingly, this communication is not suitable for any other purpose.

Walnut Creek, California
December 2, 2022

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2121 North California, Suite 290
Walnut Creek, California 94596

INDEPENDENT ACCOUNTANTS’ REPORT

To the Honorable Mayor and Members
of the City Council of the City of San Mateo
San Mateo, California

We have examined management of the City of San Mateo’ s (the “City”) assertion, regarding the City’s compliance with the types of compliance requireme nts described in Section 6666 of the Rules and Regulations of the California Administrative Code in the Transportation Development Act Statutes and Administrative Code for 1987 (the “Act”) and the allocation instructions and resolutions of the Metropolitan Transportation Commission applicable to the City’s Transportation Development Act Fund (TDA Fund) for the y ear ended June 30, 2022. Management is responsible for the City’s compliance with those requirements. Our responsibility is to express an opinion on management’s assertion based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the City complied, in al l material respects, with the specif ied requirements referenced above. An examination involves performing procedures to obtain evidence about whether th e City complied w ith the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion.

We are required to be independent and to meet our other et hical responsibilities in accordance with relevant ethical requirements relating to the engagement.

Our examination does not provide a legal determination on the City’s compliance with specified requirements.

In our opinion, management’s assertion that the City complied with the aforementioned requirements for the year ended June 30, 2022, is fairly stated, in all material respects.

This report is intended solely for the information and use of the members of the Mayor, City Council Members, management, and the Metropolita n Transportation Commission and is not intended to be and should not be used by anyone other than these specified parties. However, this repor t is a matter of public record, and its distribution is not limited.

Walnut Creek, California
December 2, 2022

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City of San Mateo
Measure S Fund
San Mateo, California
Independent Accountant’s Report
on Agreed-Upon Procedures Applied
to Schedule of Measure S Revenues and Expenditures
For the Year Ended June 30, 2022

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200 E. Sandpointe Avenue, Suite 600
Santa Ana, California 92707
INDEP
ENDENT ACCOUNTANT’S REPORT

ON APPLYING AGREED-UPON PROCEDURES
To the Honorable Mayor and Members of the City Council
of the City of San Mateo
San Mateo, California
We have performed the procedures enumerated below on the accompanying Schedule of Measure S Revenues and Expenditures (the “schedule”) of the City of San Mateo, California (the “City”) for the year ended June 30, 2022.

The City is responsible for the schedule.

The City has agreed to and acknowledged that the pro cedures performed are appropriate to meet the intended purpose of meeting the requirements of City Ordinance 2015-11, Amending Chapter 3.50 of the City’s Municipal Code, “Transactions and Use Tax” To Extend the One-Quarter Cent Transactions and Use Tax Term for Thirty Years”. The City has agreed to and acknowledged that th e procedures performed are appropriate for its purposes.

This report may not be suitable for a ny other purpose. The procedures perform ed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes.

The procedures and the associated findings are as follows:

1. Obtained and reviewed City Ordinance 2015-11, Ame nding Chapter 3.50 of the City’s Mu nicipal Code, “Transa
ctions and Use Tax” To Extend the One-Quarte r Cent Transactions and Use Tax Term for Thirty Year
s”.

Finding: No exceptions were noted as a result of our procedures.

2. Obtained a Schedule of Measure S Revenues and Expenditu res for the fiscal year and agreed totals reported on the schedule to the City’
s trial balance.

Finding: No exceptions were noted as a result of our procedures.

3. Compared Measure S revenues reported to quarter ly sales tax reports published by the Board of Equalization.

Finding:

No exceptions were noted as a result of our procedures.

4. Inquired if the Oversight Committee recommended and/ or the City Council adopted an expenditure plan directing the use of Measure S revenues.

Finding: The Oversight Committee reviewed the preliminar y Measure S fund budget, and noted Measure S funding initiatives and funding choices were reviewed and approved. The City Council budget adoptio n resolution contained the Measure S spen
ding plan.

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To the Honorable Mayor and Members of the City Council
of the City of San Mateo

Page 2 ends

2 5. Tested expenditures charged against the Measure S revenues and verify expenditures were for allowable purposes and
in accordance with the budget.

Finding: No exceptions were noted as a result of our procedures.

6. Produced schedule of revenues and expenditures for Measure S sub-fund.

Finding: The schedule is attached to this report.

7. Report any findings regarding compliance with Chapter 3.50.170 of the City’s Municipal Code as a resu lt of the proced
ures performed.

Finding: No exceptions were noted.

We were engaged by the City to perfo r
m this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review engagement, the objective of which would be the expression of an opinion or conclusion, respective on the accompanying schedule. Accord ingly, we do not express such an opinion or conclusion. Had we performed additiona l procedures, other matters ha ve come to our attention that would have been reported to you.

We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.

Santa Ana, California
November 11, 2022

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City of San Mateo
Measure S Fund
Schedule of Revenues and Expenditures
For the Year Ended June 30, 2022
3 Revenues:

Sales and use taxes 6,965,952$
Total revenues 6,965,952$
Expenditures:

Police 1,331,713$
Parks and recreation 144,903
Library 235,651
Transfers out to General Fund 339,032
Transfers out to Capital Projects Fund 60,388
Transfers out to Debt Service Fund 2,663,647
Total expenditures 4,775,334$
*This schedule is prepared using the modified accrual basis of accounting.

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City of San Mateo
Measure W Fund

San Mateo, California

Schedule of Receipts and Disbursements and
Independent Accountants’ Reports

For the Year Ended June 30, 2022

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2121 North California, Suite 290
Walnut Creek, California 94596

INDEPENDENT ACCOUNTANTS’ REPORT

To the Honorable Mayor and Members of the City Council
of the City of San Mateo
San Mateo, California

We have examined management of the City of San Mateo’s (the “City”) assertion, included in the accompanying Management’s Report on Compliance with the Agreement for Distribution of San Mateo County Measure W Funds for Local Transportation Purposes (Agreement) between the City and the San Mateo County Transportation Authority (Authority) entered into on October 17, 2019, that the City complied with the requirements of the Agreement during the year ended June 30, 2022 . Management is responsible for th e City’s compliance with those requirements. Our responsibility is to express an opinion on management’s assertion based on our examination.

We are required to be independent and to meet our other et hical responsibilities in accordance with relevant ethical requirements relating to the engagement.

Our examination does not provide a legal determination on the City’s compliance with specified requirements.

In our opinion, management’s assertion that the City co mplied with the aforementione d requirements for the year ended June 30, 2022, is fairly stated, in all material respects.

Walnut Creek, California
December 2, 2022

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3 City of San Mateo Measure W Fund
Schedule of Receipts and Disbursements
For the Year Ended June 30, 2022

Receipts:

Sales and use taxes 1,340,930 $
Total receipts 1,340,930$
Disb ursem ents:

Measure W funds
Streets 25,771 $
T otal d isb ursem ents 25,771$

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5 Finance Department
330 West 20th Avenue
San Mateo, CA 94403-1388

December 2, 2022
Telephone (650) 522-7100
Fax: (650) 522-7101
Website: //www.cityofsanmateo.org

San Mateo County Transportation Authority
120 San Carlos Avenue
San Carlos, California 94070

Management’s Report on Compliance with the Agreement for Distribution of San Mateo County Measure W Funds for Local Transportation Purposes

The City of San Mateo (City) is responsible for complying with the Agreement for Distribution of San Mateo County Measure W Funds for Local Transportation Purposes (Agreement) between the City and the San Mateo County Transportation Authority entered into on October 17, 2019. The Agreement states that in return for receiving an annual allocation of a specified portion of the retail transaction and use tax approved by Measure W – San Mateo County Transportation Expenditure Plan , the City, in use of these funds, shall “re frain from substituting funds provided to it pursuant to this Agreement for property tax funds which are currently being used to fund existing local transportation programs and limit the use of said funds to the improveme nt of local transportation, including streets and road improvements.”

With respect to compliance with th e Agreement, management attests to the following for the year ended June 30, 2022:

• Management is responsible for estab lishing and maintaining an effectiv e internal control with respect to compliance with the Agreement.
• Management is responsible for complying with the Agreement. • Management has evaluated the City’s compliance with requirements of the Agreement; and • All Transactions, as summarized in the attached Schedule of Receipts and Disbursements for the fiscal year ended June 30, 2022, are in compliance with the Agreement.

Drew Corbett Richard Lee
City Manager Finance Director

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CITY OF SAN MATEO
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CITY OF SAN MATEO
Agenda Report
City Hall
330 W. 20th Avenue
San Mateo CA 94403
www.cityofsanmateo.org
Agenda Number: 7 Section Name: CONSENT CALENDAR Account Number: 10-2021 File ID: 22-6865 TO: City Council
FROM: Drew Corbett, City Manager
PREPARED BY: Finance Department
MEETING DATE: December 5, 2022
SUBJECT:

Receipt and Use of Development Impact Fees and In-Lieu Fees – Annual Report RECOMMENDATION:

Adopt a Resolution to make findings and accept the annual report on the receipt and use of development impact fees and in-lieu fees for the year ended June 30, 2022.

BACKGROUND:

Development Impact Fees
The City of San Mateo assesses four development impact fees – Wastewater Treatment Plant Phase II Expansion Fee, Transportation Improvement Fee, South Trunk Area Sewer Improvement Fee, and Park Impact Fee.

Local governments often charge fees as a condition of approval for development projects to fund public improvements to compensate for the demands that the developments have on public resources. These fees are commonly known as development impact fees. In 1989, the State Legislature passed Assembly Bill 1600 (AB 1600), which added Sections 66000 et seq. to the California Government Code, commonly known as the Mitigation Fee Act. Government Code Section 66006 requires that the City make available to the public the following information regarding development impact fees within 180 days after the end of each fiscal year:

1. A brief description of the type of fee.

2. The amount of the fee.

3. The fee’s beginning and ending balances for the fiscal year.

4. Total fees collected and the interest earned, if applicable.

5. Identification of each public improvement on which impact fees were expended and the amount of expenditure on each improvement, including the total percentage of the cost of the public improvement that was funded with impact fees.

6. Identification and timeline of public improvements any unexpended fees will be used for. This information is listed in Exhibit A to the resolution. Exhibit A shows the five-year plan for public improvement projects and their anticipated expenditures related to the Mitigation Fee Act and Quimby Act. Specific details on each of the projects listed in Exhibit A can be found in the five-year capital improvement program section in the City’s 2022-23 Budget, which was adopted by City Council on June 20, 2022.

7. Description and uses for transfers or loans of fees, if applicable.

8. Amounts of any refunds and allocations.

Further, the Mitigation Fee Act requires that findings describing the continuing need for impact fees be made every five years specifying the intended use of any unexpended impact fees, regardless of whether the fees are committed or uncommitted. If findings are not presented as scheduled, the City may be subjected to go through a refunding procedure.

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The City is opting to make such findings every year.

In-Lieu Fees
In-lieu fees are fees that are collected by the City instead of requiring developers to provide or construct specified improvements or amenities with their projects. The City of San Mateo assesses five in-lieu fees – Parking In-Lieu Fee, Art in Public Places Fee, Tree Replacement Fee, Below Market Rate Housing Fee, and Park In-Lieu Fee.

Park In-Lieu Fees are assessed pursuant to the Quimby Act under Government Code Section 66477. The other in-lieu fees do not have statutory reporting requirements but are included in this report for informational purposes. Under the Quimby Act, local governments may require the dedication of land for parks or the payment of fees in-lieu of land dedication as a condition of subdivision map approval. While Park In-Lieu fees are exempt from the reporting requirements included in the Mitigation Fee Act, these fees have separate Quimby Act reporting requirements, specifically:

1. The City must develop a schedule specifying the use of land or fees to develop park or recreational facilities to serve the residents of the subdivision.

2. Any Quimby fees collected must be committed within five years after the payment of the fees or the issuance of building permits on one-half of the lots created by the subdivision, whichever occurs later.

3. If not committed, the fees shall be distributed and paid to the record owners of the subdivision in the same proportion that the size of the lot bears to the total area of lots within the subdivision (Gov. Code section 66477(a)(6)).

Linkage Fees
Linkage fees are exactions for social needs indirectly related to development projects. The City of San Mateo assesses two linkage fees – Child Care Development Fee and Affordable Housing Commercial Linkage Fee. While these are linkage fees, they are included in this report with reporting requirements under the Mitigation Fee Act for informational purposes and to make sure that information is available if a court rules in the future that linkage fees are subject to the reporting requirements of the Mitigation Fee Act.

This report complies with requirements of the Mitigation Fee Act and the Quimby Act outlined above.

Analysis
Development Impact Fees
Wastewater Treatment Plant Phase II Expansion Fee
In April 2005, construction began to increase capacity of the wastewater treatment plant, and construction was substantially completed in the spring of 2009. Funds from the Sewer Enterprise Fund were used to pay for the expansion project. Under a Joint Powers Agreement (JPA), the treatment plant is partially owned by the Estero Municipal Improvement District (Foster City). Based on San Mateo’s share of the treatment plant and based on the total projected cost attributable to development based on the 2005 expansion study, the amount that is to be recovered through development fees is $3.52 million in total.

The Wastewater Treatment Plant Phase II Expansion Fee is imposed on all development that results in a change of use and that adds more sewage to the City’s sewage treatment system. The fee took effect on July 1, 2006 and will continue to be charged until $3.52 million is collected. Funds collected are transferred annually to the fund balance of the Sewer Enterprise Fund as a repayment to the Fund for the expansion cost. As shown in the 2021-22 Comprehensive Fee Schedule, the fee is $2.34 per gallon of average daily flow, which is determined by reference to site sewer study or engineering standards. During the fiscal year, the fee schedule was amended to change the structure of this fee.

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The following table shows collections in 2021-22, as well as collections to date.

Wastewater Treatment Plant Expansion Impact Fee 2021-22 Beginning Balance $ -
Developer Fees $ 73,908
Interest Income / (Expense) $ -
Transfer to Sewer Enterprise Fund $ (73,908) Ending Balance $ -

Collections to
Date
Total Developer Fees Collected as of 2021-22 $ 2,846,303 Total Developer Fees Needed $ 3,520,000
% Collected 81%
Transportation Improvement Fee
San Mateo Municipal Code Chapter 27.13 establishes a transportation improvement fee for new development to fund City-wide traffic improvements to mitigate the cumulative impacts of new development and to accommodate future development. The fee is charged as shown in the 2021-22 Comprehensive Fee Schedule:

Residential
•Single-family Per dwelling unit $6,255.00
•Multi-family Per dwelling unit $3,159.00
Commercial and Industrial
•Retail Per 1,000 sq. ft. $25,260.00
•Office Per 1,000 sq. ft. $7,620.00
•Industrial Per 1,000 sq. ft. $4,180.00 •Hotel Per Room $3,978.00
•Institution Per 1,000 sq. ft. $3,250.00
The following table shows activities in 2021-22.

Transportation Improvement Fee 2021-22
Beginning Balance $ 843,355
Developer Fees $ 25,067
Interest Income / (Expense) $ (20,680)
Expenditures $ (590,325)
Ending Balance $ 257,416
2021-22
Transportation Improvement Fee Total Expended Impact Fees Used % of Total Project Expenditures:
460037 El Camino at Highway 92 Landscape Improvements $ 100,500 $ 100,500 100% 460049 Poplar/Humboldt Signal Modify-Left Turn $ 261 $ 261 100% 462202 Rail Corridor Grade Separation $ 1,121,872 $ 333,010 30% 466600 Citywide Traffic Calming $ 156,553 $ 156,553 100% Total Expenditures: $ 1,379,186 $ 590,325 43%

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The total ending balance as of the end of fiscal year 2021-22 was $257,416. The fund balance and continued collection of the Transportation Improvement Fee will be utilized to fund the project(s) listed in Exhibit A.

South Trunk Area Sewer Improvement Fee
San Mateo Municipal Code Chapter 3.54 establishes a development impact fee for the South Trunk area sewer improvements. The fee is imposed on all development and redevelopment served by the South Trunk line and became effective on March 1, 2008. The fee was charged as shown in the 2021-22 Comprehensive Fee Schedule. During the fiscal year, this fee was removed from the Comprehensive Fee Schedule.

Single-family dwelling Per dwelling unit $5,264
Multi-family dwelling, 1 bedroom Per dwelling unit $2,632 Multi-family dwelling, 2 bedroom Per dwelling unit $3,948 Multi-family dwelling, 3 bedroom Per dwelling unit $5,163 Hotels or motels Per room $2,632
Non-residential Per fixture unit $ 263

The following table shows activities in 2021-22.

South Trunk Area Sewer Improvement Fee 2021-22
Beginning Balance $ 591,944
Developer Fees $ 49,478
Interest Income / (Expense) $ -
Expenditures $ (641,421)
Ending Balance $ -
2021-22
South Trunk Area Sewer Improvement Fee Total Expended Impact Fees Used % of Total Project Expenditures:
46S003 Basins 2&3 Collection System
Improvements $ 38,601,124 $ 641,421 1.7% Total Expenditures: $ 38,601,124 $ 641,421 1.7% The total ending balance as of the end of fiscal year 2021-22 was $0.

Park Impact Fee
Under San Mateo Municipal Code Chapter 13.05, a park impact fee is imposed on the construction of new residential units to accommodate the increased demand on park and recreation facilities. The fee is charged as shown in the 2021-22 Comprehensive Fee Schedule:

Per residential unit type:

Single family $29,598 per unit
Multi-family 2-4 units $27,172 per unit
Multi-family 5+ units $20,476 per unit
Mobile homes $17,564 per unit

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The following table shows activities in 2021-22.

Park Impact Fee 2021-22
Beginning Balance $ 3,436,986
Developer Fees $ -
Interest Income / (Expense) $ -
Expenditures $ -
Ending Balance $ 3,436,986
No fees were collected or expended in 2021-22, and the total ending balance as of the end of the fiscal year was $3,436,986. The fund balance and continued collection of the Park Impact Fee will be utilized to fund the project(s) listed in Exhibit A.

The Council is asked to make the following findings regarding development impact fees collected but not expended – these findings are detailed in the proposed resolution:

1. Development impact fees are collected to mitigate direct and indirect impacts from development.

2. These funds are expended in a timely manner to fund continued improvements to public facilities related to the increased demand on the facilities resulting from development.

3. There is a reasonable relationship between these impact fees and their purpose.

4. These impact fees continue to be required to fund applicable improvements, and as such, these fees will continue to be collected for utilization solely for their intended purpose.

In-Lieu Fees
Parking In-Lieu Fee
San Mateo Municipal Code Chapter 11.62 establishes a parking in-lieu fee for new development to fund for additional parking in downtown San Mateo. Applicants for planning approval within the Central Parking Improvement District may pay a fee in lieu of providing required parking on the property site in accordance with Title 27 of the municipal code. As shown in the 2021-22 Comprehensive Fee Schedule, the fee is $52,550 per space.

The following table shows activities in 2021-22.

Parking In-Lieu Fee 2021-22
Beginning Balance $ 8,762,512
Developer Fees $ 1,526,038
Interest Income / (Expense) $ 61,355
Expenditures $ (4,484,342)
Ending Balance $ 5,865,562
2021-22
Parking In-Lieu Fee Total Expended In-Lieu Fees Used % of Total Project Expenditures:
460632 Downtown Redevelopment Site –
Parking Garage $ 5,000,000 $ 4,484,342 90% Total Expenditures: $ 5,000,000 $ 4,484,342 90% The total ending balance as of the end of fiscal year 2021-22 was $5,865,562. The fund balance and continued collection of the Parking In-Lieu Fee will be utilized to fund the project(s) listed in Exhibit A.

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Art in Public Places Fee
San Mateo Municipal Code Chapter 23.60 establishes a fee on developers in lieu of placing approved artwork at the development sites to balance the community’s physical growth and revitalization with its cultural and artistic resources.

The fee is applicable to commercial and multi-family residential projects exceeding three million dollars in building permit valuation, which is computed using the latest building valuation data as set forth by the International Conference of Building Officials (ICBO) unless, in the opinion of the Building Official, a different valuation measure should be used. As shown in the 2021-22 Comprehensive Fee Schedule, the fee is charged 1.19% of total building valuation.

The following table shows activities in 2021-22.

Art in Public Places Fee 2021-22
Beginning Balance $ 607,891
Developer Fees $ 386,989
Interest Income / (Expense) $ 5,146
Expenditures $ (79)
Ending Balance $ 999,947
The total ending balance as of the end of fiscal year 2021-22 was $999,947. The fund balance and continued collection of the Art in Public Places Fee will be utilized to fund the project(s) listed in Exhibit A.

Tree Replacement Fee
San Mateo Municipal Code Chapter 27.71 establishes a fee on all development requiring approval of a planning application, except for single-family dwelling design review applications, for the removal of existing trees on development sites. The fee is imposed if the trees to be removed are not made up with replacement trees on-site. As shown in the 2021- 22 Comprehensive Fee Schedule, the fee is charged $740 per landscape unit, which is a unit of measurement that indicates the value of each tree that is to be removed relative to the tree that is to be replaced.

Under San Mateo Municipal Code Chapter 13.35, the City may also impose a fee on any person or entity for removing trees that encroach on City streets. The fee is imposed if the tree to be removed is not replanted with a like tree satisfying City requirements. The fee is to be used by the City for plantings on public land. As shown in the 2021-22 Comprehensive Fee Schedule, the tree replacement cost is $740 per tree.

The following table shows activities in 2021-22.

Tree Replacement Fee 2021-22
Beginning Balance $ 1,067,919
Developer Fees $ 261,747
Interest Income / (Expense) $ 8,232
Expenditures $ (159,257)
Ending Balance $ 1,178,640
2021-22
Tree Replacement Fee Total Expended In-Lieu Fees Used % of Total Project Expenditures:
610008 Tree Planting - Parks Division $ 159,257 $ 159,257 100% Total Expenditures: $ 159,257 $ 159,257 100%

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The total ending balance as of the end of fiscal year 2021-22 was $1,178,640. The fund balance and continued collection of the Tree Replacement Fee will be utilized to fund the project(s) listed in Exhibit A.

Below Market Rate Housing Fee
The Below Market Rate Housing Fee, which became effective January 1, 2010, pursuant to City Council Resolution No. 121 (2008), is collected from developers in lieu of constructing affordable housing units onsite as required under the City’s Below Market Rate program. The fee applies to developments that contain fewer than 11 residential units, and to fractional unit requirements of less than .5 for developments that contain 11 or more units. The fee is charged as shown in the 2021-22 Comprehensive Fee Schedule:

A. Fractional required units for projects
consisting of 11 or more residential units

1. Rental 0.1 housing unit $27,352

0.2 housing unit $54,704

0.3 housing unit $82,056

0.4 housing unit $109,408

2. Owner 0.1 housing unit $23,737

0.2 housing unit $47,473

0.3 housing unit $71,210

0.4 housing unit $94,947
B. Requirement for projects less than 11 units

1. Rental 5 unit project $136,760
6 unit project $164,112
7 unit project $191,464
8 unit project $218,816
9 unit project $246,168
10 unit project $273,520

2. Owner 5 unit project $118,683
6 unit project $142,420
7 unit project $166,156
8 unit project $189,893
9 unit project $213,630
10 unit project $237,366
The following table shows activities in 2021-22.

Below Market Rate Housing Fee 2021-22
Beginning Balance $ 253,820
Developer Fees $ -
Interest Income / (Expense) $ -
Expenditures $ -
Ending Balance $ 253,820
No fees were collected or expended in 2021-22, and the total ending balance as of the end of the fiscal year was $253,820.

A public improvement project is not currently identified in the five-year plan. The Below Market Rate Housing Fee will continue to be collected to build its fund balance, and potential housing related projects will be identified as the fund balance reaches to an appropriate level.

Park In-Lieu Fee
San Mateo Municipal Code Chapter 26.64 establishes a park in-lieu fee on subdivisions in residential planning application

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projects. Pursuant to the authority of the Subdivision Map Act, and in conformity with the parks and recreation element of the General Plan, the fee is imposed as a condition of final approval of a subdivision or parcel map for park and recreation facilities to serve the subdivision. The fee is charged as shown in the 2021-22 Comprehensive Fee Schedule:

Per residential unit type:

Single family $29,598 per unit
Multi-family 2-4 units $27,172 per unit
Multi-family 5+ units $20,476 per unit
Mobile homes $17,564 per unit
The following table shows activities in 2021-22.

Park In-Lieu Fee 2021-22
Beginning Balance $ 9,123,047
Developer Fees $ 54,344
Interest Income / (Expense) $ -
Expenditures $ (128,959)
Ending Balance $ 9,048,433
2021-22
Park In-Lieu Fee Total Expended In-Lieu Fees Used % of Total Project Expenditures:
610017 Citywide Park Play Area Upgrade $ 86,373 $ 3,729 4% 610023 Sports Fields Conversion: Synthetic Turf $ 7,515 $ 7,515 100% 610027 Central Park $ 114,472 $ 104,321 89% 610036 Recreation Facilities Strategic Plan $ 13,394 $ 13,394 100% Total Expenditures: $ 224,754 $ 128,959 57% The total ending balance as of the end of fiscal year 2021-22 was $9,048,433. The fund balance and continued collection of the Park In-Lieu Fee will be utilized to fund the project(s) listed in Exhibit A.

Linkage Fees
Child Care Development Fee
The Child Care Development Fee, which became effective on July 1, 2004, pursuant to City Council Resolution No. 34 (2004), is collected to mitigate the impact of commercial development on the need for childcare facilities. The fee is charged as shown in the 2021-22 Comprehensive Fee Schedule:

Per Dwelling unit:

Single family $4,251
Multi-family $3,066
Per Sq. Ft.:

Retail $0.36
Office
Industrial
$0.61
$0.20
Hotel $0.13
The following table shows activities in 2021-22.

Child Care Development Fee 2021-22
Beginning Balance $ 2,129,656

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Developer Fees $ 10,721
Interest Income / (Expense) $ 15,992
Expenditures $ -
Ending Balance $ 2,156,369
2021-22
Child Care Development Fee Total Expended In-Lieu Fees Used % of Total Project Expenditures:
310600 Child Care Facilities $ - $ - 0% Total Expenditures: $ - $ - 0% The total ending balance as of the end of fiscal year 2021-22 was $2,156,369. The fund balance and continued collection of the Child Care Development Fee will be utilized to fund the project(s) listed in Exhibit A.

Affordable Housing Commercial Linkage Fee
San Mateo Municipal Code Chapter 23.61 establishes an Affordable Housing Commercial Linkage Fee to mitigate the impact that developments have on the demand for affordable housing in the City. The fee is imposed on commercial projects over 5,000 sq. ft. and is charged as shown in the 2021-22 Comprehensive Fee Schedule:

Hotels Per square foot $11.35
Retail, restaurants, and services Per square foot $ 5.68 Office, research & development uses, and medical offices Per square foot $28.36 The fee does not apply to public use developments such as hospitals, nonprofit and government facilities, as well as churches, schools, and childcare centers. Developers who enter written agreements to pay area standard wages to all construction workers on the project are entitled to a 25% reduction of the fee. Additionally, developers may provide construction of affordable housing units in lieu of the fee payment.

The following table shows activities in 2021-22.

Affordable Housing Commercial Linkage Fee 2021-22
Beginning Balance $ 7,157,183
Developer Fees $ 132,980
Interest Income / (Expense) $ (125,504)
Miscellaneous items $ (5,141)
Expenditures $ (4,000,000)
Ending Balance $ 3,159,518
2021-22
Affordable Housing Commercial Linkage Fee Total Expended In-Lieu Fees Used % of Total Project Expenditures:
310416 Housing Land Purchase New –
Kiku Crossing Project $ 4,000,000 $ 4,000,000 100%

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Total Expenditures: $ 4,000,000 $ 4,000,000 100% The total ending balance as of the end of fiscal year 2021-22 was $3,159,518. The fund balance and continued collection of the Affordable Housing Commercial Linkage Fee will be utilized to fund the project(s) listed in Exhibit A.

BUDGET IMPACT:

There is no budget impact resulting from this report.

ENVIRONMENTAL DETERMINATION:

This report is not a project subject to CEQA, because it is an organizational or administrative activity that will not result in direct or indirect physical changes in the environment. (CEQA Guidelines Section 15378(b)(5).)

NOTICE PROVIDED
In accordance with Government Code Section 66006, all meeting noticing requirements were met. This information was made available to the public at least 15 days before the meeting.

ATTACHMENTS
Att 1 - Proposed Resolution & Exhibit A

STAFF CONTACT
Karley Toffey, Senior Management Analyst
[email protected]
(650) 522-7106
Rich Lee, Finance Director
[email protected]
(650) 522-7102

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CITY OF SAN MATEO
RESOLUTION NO. (2022)

ACCEPTING THE ANNUAL REPORT ON RECEIPT AND USE OF DEVELOPMENT IMPACT FEES, IN-LIEU FEES, AND LINKAGE FEES FOR THE YEAR ENDED JUNE 30, 2022 AND MAKING FINDINGS REGARDING

DEVELOPMENT IMPACT FEES COLLECTED BUT NOT EXPENDED
WHEREAS, Government Code Sections 66000 et seq., commonly known as the Mitigation Fee Act, regulate the imposition, collections, expenditure, and reporting of development impact fees; and WHEREAS, Government Code Section 66001 requires that certain information be made available to the public regarding development impact fees on an annual basis; and WHEREAS, Government Code Section 66001 requires the City Council to make findings describing the continuing need for impact fees every five years specifying the intended use of any unexpended impact fees; and
WHEREAS, the City of San Mateo assesses four development impact fees – Wastewater Treatment Plant Phase II Expansion Fee, Transportation Improvement Fee, South Trunk Area Sewer Improvement Fee, and Park Impact Fee; and
WHEREAS, the City of San Mateo also collects in-lieu fees and linkage fees; and WHEREAS, even though a court has not yet ruled that linkage fees are subject to the state Mitigation Fee reporting requirements, the City of San Mateo adheres to those requirements for linkage fees in addition to development impact fees; and
WHEREAS, the City Council of the City of San Mateo has read and considered the Development Impact Fees, In-Lieu Fees, and Linkage Fees Annual Report for the Year Ended June 30, 2022, and all accompanying attachments.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SAN MATEO, CALIFORNIA, FINDS AND RESOLVES, that:

1. Acceptance of this report is an administrative activity that will not impact the environment and is therefore exempt from CEQA review in accordance with CEQA Guidelines section 15378(b)(5).

2. The City Council accepts the Development Impact Fees, In-Lieu Fees, and Linkage Fees Annual Report (Report) for the Fiscal Year Ended June 30, 2022, with attachments, and a copy is on file in the City Clerk’s Office.

3. Based on the Report and the schedule for expenditure of improvements attached as Exhibit A to this resolution, the City Council makes the following findings with regard to the development impact fees and linkage fees collected but not expended in Fiscal Year 2021- 2022 and listed below:
a. Transportation Improvement Fee

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(1) This fee is used to build transportation infrastructure that is necessary to serve new development.
(2) There is a reasonable relationship between the fee and its purpose, because the amount of the fee is determined based on the anticipated amount of traffic that will be generated by new development.
(3) The sources and amounts of funding anticipated to complete the financing of the incomplete public improvements are shown in Exhibit A.
(4) The approximate dates on which the necessary funding is expected to be deposited are shown in Exhibit A.
b. Park Impact Fee
(1) This fee is used to develop parkland and parkland improvements that are necessary to serve new development.
(2) There is a reasonable relationship between the fee and its purpose, because the amount of the fee is determined based on the need for parkland and parkland improvements that will be generated by new development. (3) The sources and amounts of funding anticipated to complete the planned projects are shown in Exhibit A.
(4) The approximate dates on which the necessary funding is expected to be deposited are shown in Exhibit A.
c. Child Care Development Fee
(1) This fee will be used to support child care facilities that are necessary in order to serve new development.
(2) There is a reasonable relationship between the fee and its purpose, because the amount of the fee is determined based upon the anticipated need for child care that will be generated by new commercial development.
(3) The sources and amounts of funding expected to complete the anticipated projects are shown in Exhibit A.
(4) The approximate dates on which the necessary funding is expected to be deposited are shown in Exhibit A.
d. Affordable Housing Commercial Linkage Fee
(1) This fee will be used to support affordable housing that are necessary in order to serve new development.
(2) There is a reasonable relationship between the fee and its purpose, because the amount of the fee is determined based upon the anticipated need for affordable housing that will be generated by new commercial development.
(3) The sources and amounts of funding expected to complete the anticipated projects are shown in Exhibit A.
(4) The approximate dates on which the necessary funding is expected to be deposited are shown in Exhibit A.

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Exhibit A
City of San Mateo
Public Improvement Project Expenditures Related to the Mitigation Fee Act and Quimby Act Five-Year Plan
* Specific details on each of these projects can be found in the five-year capital improvement program section in the City’s 2022-23 Budget, which is adopted by City Council on June 20, 2022.

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CITY OF SAN MATEO
Agenda Report
City Hall
330 W. 20th Avenue
San Mateo CA 94403
www.cityofsanmateo.org
Agenda Number: 8 Section Name: CONSENT CALENDAR Account Number: 10-2011 File ID: 22-6866 TO: City Council
FROM: Drew Corbett, City Manager
PREPARED BY: Finance Department
MEETING DATE: December 05, 2022
SUBJECT:

Enterprise Resource Planning System Replacement Project – Change Order CO2 RECOMMENDATION:

Approve Change Order C02 to the agreement with Collaborative Solutions for providing an additional 12 weeks of post- production support for the enterprise resource planning system replacement in the amount of $64,800, for a new total of $1,363,520 for Phase I, and a new agreement total of $2,606,660.

BACKGROUND:

The City Council awarded contract to Collaborative Solutions (Collaborative) in February 2022 as a part of the enterprise resource planning (ERP) system replacement project in the amount of $2,527,160. Implementation is in phases, with Phase 1 covering the core financial elements, including accounting, accounts payable, accounts receivable, and financial reporting. Phase 1 began in March 2022 and went live on November 1, 2022. The City Council approved Change Order C01 on November 7, 2022.

The current scope of work (SOW) with Collaborative provides six (6) weeks of post-production support. In the two weeks that followed go live of the Workday Financials system, both the City and Collaborative agreed that additional post- production support is needed in order to address various implementation configurations that, while they were not a deterrent to the City being able to go live with Workday Financials on November 1, were deferred until post go live.

Change Order C02 adds twelve (12) more weeks of post-production support to ensure the ongoing success of the Workday Financials by retaining specific Collaborative staff that have supported the implementation process at a cost of $64,800 and increasing the total cost for Phase I to $1,363,520 and the total agreement cost to $2,606,660.

BUDGET IMPACT:

The ERP replacement project is projected to have adequate savings in project management costs to offset the total cost of $64,800 for Change Order C02, so no supplemental budget appropriations are required. If no savings in project management costs materialize, General Fund vacancy budget savings of approximately $4.0 million can be used to cover this change order.

ENVIRONMENTAL DETERMINATION:

This change order is not a project subject to CEQA, because it is an organizational or administrative activity that will not result in direct or indirect physical changes in the environment. (CEQA Guidelines Section 15378(b)(5).)

NOTICE PROVIDED
All meeting noticing requirements were met.

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ATTACHMENTS
Att 1 - Change Order C02

STAFF CONTACT
Rich Lee, Director, Finance
[email protected]
(650) 522-7102

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Project Change Order
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This agreement is proprietary and confidential to Collaborative Solutions, LLC 1 Project Change Order
This Change Order form is used for requesting, documenting and approving changes to the Workday deployment or other applicable service offering, including, but not limited to, changes to the project’s Scope, changes for a major configuration element, project timeline/schedule changes, integration specifications changes, addition of resources or any other deliverable change from the originally planned Workday deployment or applicable service offering.

Summary
Client: City of San Mateo
SOW/Project Name: PROJ_55571 / City of San Mateo, CA - FINS - Phase 1 Change Order #: C02
Project Manager (Client): Stacey Mansker-Young, Plante Moran Project Sponsor (Client): Rich Lee, Finance Director
Engagement Manager
(CSLLC):

Silviu Nedea, Collaborative Solutions, LLC (“CSLLC”)
Acceptance Due Date: 11/18/2022
Change Type: Change in Scope (additional hours added)

Impact Assessed by: Blair Chamberlain, Silviu Nedea
Priority: Medium
Billing: Bill under current project
Contract Line Type: Fixed Fee Installment/Milestone
Is new PO# required? No new PO# needed
Request Description
Extend the City of San Mateo, CA Financials Phase 1 project Post Production Support period by 3 months / 12 weeks.

Business Purpose / Reason for Change
This 12 week Post Production Extension will provide the City of San Mateo additional support with post go-live activities.

Impact Assessment
Project Activities Affected: All Project activites occurring in the Post Production Support stage.

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This agreement is proprietary and confidential to Collaborative Solutions, LLC 2 Deliverables Affected: All deliverables planned to occur in the Post Production stage will be performed within the revised timeline below.

Project Schedule Impact: Schedule impact will include:
• Post Production Stage extension of 3 months / 12 weeks • Start 12/19/2022
• End: 3/12/23

Phase One (1) Financials Original Timeline
Current Post Production
Start 7-Nov-22
End 16-Dec-22

Phase One (1) Financials Revised Timeline
Revised Post Production
Start 7-Nov-22
End 12-Mar-23

Pricing Matrix The following is the Pricing Matrix:

Role Rate Hours Cost
Principal Consultant 1 $180 120 $21,600
Principal Consultant 2 $180 120 $21,600
Principal Consultant 3 $180 120 $21,600
Total 360 $64,800

Payment Terms
The total amount of CO2 will be added to the Post Production Stage Milestone payment due on 12/16/2022.

Payments for this change order will be made according to the milestone payment schedule below:

Fixed Fee and Invoicing
Event Invoice
Date
Invoice
Amount
Revised
Amount
(After C02)
Plan Stage: Delivery of Plan Artifacts 4/8/2022 $192,603 Architect Stage: Sign off 6/3/2022 $192,603
Configure Stage: Delivery of End to End Tenant 7/15/2022 $256,804 Test Stage: Completion of End to End Test 9/23/2022 $256,804

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This agreement is proprietary and confidential to Collaborative Solutions, LLC 3 Deploy Stage: Completion of Push to Production
(Go Live)
11/4/2022 $335,705
Post Production Support: Completion of Project 12/16/2022 $64,201 $129,001 Total Payments $1,298,720 $1,363,520
Estimated Expenses $0
Grand Total $1,298,720 $1,363,520

Assumptions
• All Assumptions from the SOW dated 21 February 2022 apply to this Change Order Authorization

City of San Mateo Authorization Signature

Collaborative Solutions, LLC Authorization
Signature

Name

Name
Job Title

Job Title
Date

Date

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CITY OF SAN MATEO
Agenda Report
City Hall
330 W. 20th Avenue
San Mateo CA 94403
www.cityofsanmateo.org
Agenda Number: 9 Section Name: CONSENT CALENDAR Account Number: 10-2031 File ID: 22-6885 TO: City Council
FROM: Drew Corbett, City Manager
PREPARED BY: Finance Department
MEETING DATE: December 05, 2022
SUBJECT:

Enterprise Resource Planning System Replacement Project – Change Order C03 RECOMMENDATION:

Approve Change Order C03 to the agreement with Collaborative Solutions for extending the Phase II timeline by an additional 14 weeks for the enterprise resource planning system replacement project in the amount of $260,235, for a new Phase II total of $1,503,375 and a new agreement total of $2,866,895.

BACKGROUND:

The City Council awarded contract to Collaborative Solutions (Collaborative) in February 2022 as a part of the enterprise resource planning (ERP) system replacement project in the amount of $2,527,160. Implementation is in phases, with Phase I covering the core financial elements, including accounting, accounts payable, accounts receivable, and financial reporting. Phase I began in March 2022 and went live on November 1, 2022. The City Council approved Change Order C01 on November 7, 2022 in the amount of $14,700. Change Order C02 is also on the same Council meeting agenda under a separate item, as the change in scope is for Phase I of the ERP implementation, which implemented Workday Financials.

Phase II of the ERP implementation, which began implementation efforts on October 10, 2022, will deliver Workday payroll, time keeping, and human capital management (HCM) functionality to the City. Based on information that was yielded as a part of the Architect Stage interviews, Order C03 is for the cost of increasing the overall timeline from 44 weeks to 58 weeks of Phase II. One of the primary drivers for the change order are the time keeping/scheduling solutions that are used by the San Mateo Police Department (SMPD) and the San Mateo Consolidated Fire Department (SMC Fire).

During the pre-implementation scoping process, the original scope of work anticipated integrations with the time keeping/scheduling solutions for SMPD and SMC Fire, which included calculation of payroll within these solutions before the data is passed on to Workday. However, the optimal configuration will be to have the respective public safety time keeping solutions pass on the employee hours to the Workday ERP to calculate payroll. In order to configure Workday to calculate public safety payroll, additional scope and time are necessary given the complexity of public safety payroll. As a means of comparison, implementation of the Tyler Eden payroll and HCM modules took 130 weeks (two and a half years).

Approval of Change Order C03 will increase the timeline for ERP Phase II from 44 weeks to 58 weeks.

During Phase II Planning and Architecture stages, the City uncovered additional Workday capabilities that will help us further streamline our business processes, improve efficiency, and enhance effectiveness in delivering services to our employees. These areas include benefit administration, compensation tracking and CalPERS reporting requirements, recruiting, onboarding staff, talent management, and integrations with third party vendors. Waiting to implement these capabilities at a later date or after go-live will cost the City more time, effort, and funds because it will require re-work and duplication of effort. This rework and duplication are avoided now as we are in the building stage, and this will only be needed to be done once.

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Based on the City’s experience with Phase I, additional time for the testing and payroll parallel stages is critical to the success of Phase II to provide adequate time to test the configuration of Workday and ensure that payroll and benefits are correctly set up to serve the City’s most important assets – its employees. As such, Change Order C03 includes five additional weeks of testing and two additional weeks of payroll parallel, where payroll will be run in Tyler Eden system and the test tenant of the Workday solution. Absent the additional time afforded by Change Order C03, Human Resources, Information Technology, and Finance department staff will be put in a difficult position of validating the new Workday solution without adequate time to complete the task, putting the City at higher risk of more errors coming to fruition in the production environment.

BUDGET IMPACT:

No supplemental budget appropriations are necessary. The cost of Change Order C03 can be offset by General Fund vacancy savings in the current fiscal year.

ENVIRONMENTAL DETERMINATION:

NOTICE PROVIDED
All meeting noticing requirements were met.

ATTACHMENTS
Att 1 - Change Order C03

STAFF CONTACT
Rich Lee, Director, Finance
[email protected]
(650) 522-7102

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This agreement is proprietary and confidential to Collaborative Solutions, LLC 1 Project Change Order
This Change Order form is used for requesting, documenting and approving changes to the Workday deployment or other applicable service offering, including, but not limited to, changes to the project’s Scope, changes for a major configuration element, project timeline/schedule changes, integration specifications changes, addition of resources or any other deliverable change from the originally planned Workday deployment or applicable service offering.

Summary
Client: City of San Mateo
SOW/Project Name: PROJ_54648/ City of San Mateo, CA – HCM/Pay - Phase 2 Change Order #: C03
Project Manager (Client): Stacey Mansker-Young, Plante Moran Project Sponsor (Client): Rich Lee, Finance Director
Engagement Manager
(CSLLC):

Silviu Nedea, Collaborative Solutions, LLC (“CSLLC”)
Acceptance Due Date: 12/6/2022
Change Type: Change in Scope (additional hours added)
Impact Assessed by: Karen Stalnaker, Kourtney Taylor, Ryan Roberts, Jane Davis, Gaurav Sethi, Hector de Zayas, Clay Gordon, Silviu Nedea
Priority: Medium
Billing: Bill under current project
Contract Line Type: Fixed Fee Installment/Milestone
Is new PO# required? No new PO# needed
Request Description
Post Alignment Scope
Business Purpose / Reason for Change
•Scope adjustments as a result of the concusion of Alignment stage. •Project Go-Live moved to 9/25/2023 with post production support until 10/22/2023

Impact Assessment

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This agreement is proprietary and confidential to Collaborative Solutions, LLC 2 Project Activities
Affected:

Scope and Timeline affected as a result of this change order Deliverables Affected: As per Appendix A, B, C and D
Project Schedule
Impact:

Schedule impact will include:
•Project extension of 14 weeks
•New Go-Live Date 9/25/2023
•Additional hours to account for the extended schedule as detailed in Appendix E
Original Timeline
Total 44 weeks
4 9 9 9 5 4 4
Current Plan Stage Architect
Stage
Configuration
& Prototype
Testing Payroll
Parallel
Deploy Post
Production
Start 9/12/2022 10/10/2022 12/12/2022 2/13/2023 4/17/2023 5/22/2023 6/19/2023 End 10/7/2022 12/9/2022 2/10/2023 4/14/2023 5/19/2023 6/16/2023 7/14/2023 Revised Timeline
Total 58 weeks
4 12 13 14 7 4 4
Current Plan Stage Architect
Stage
Configuration
& Prototype
Testing Payroll
Parallel
Deploy Post
Production
Start 9/12/2022 10/10/2022 1/2/2023 4/3/2023 7/10/2023 8/28/2023 9/25/2023 End 10/7/2022 1/1/2023 4/2/2023 7/9/2023 8/27/2023 9/24/2023 10/22/2023 Change 0 3 4 5 2 0 0
Pricing Matrix The following is the change in effort and cost estimate:

Area CO #03
Appendix
Cost
Scope Increase
1) HCM A $150,840
2) Payroll B $50,400
3) Time Tracking and Absence C $62,940
4) Integrations D $82,800
5) Discount ($86,745)
6) Total Scope Increase $260,235
Total for this Change Order (#03) $260,235

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This agreement is proprietary and confidential to Collaborative Solutions, LLC 3 Payment Terms
The total amount of CO3 will be split amongst the milestone payment beginning on 1/1/2022 and ending on 8/27/2023. Payments for this change order will be made according to the milestone payment schedule below:

Fixed Fee and Invoicing
Event Invoice
Date
Invoice
Amount CO3
Revised Amount
(After C03)
Plan Stage: Delivery of Plan Artifacts 10/7/2022 $124,314 $0 $124,314 Architect Stage: Sign off 1/1/2023 $186,471 $65,058.75 $251,529.75 Configure Stage: Delivery of End to End
Tenant
4/2/2023 $186,471 $65,058.75 $251,529.75
Test Stage: Completion of End to End
Test
7/9/2023 $186,471 $65,058.75 $251,529.75
Test Stage: Completion of Parallel Test 8/27/2023 $186,471 $65,058.75 $251,529.75 Deploy Stage: Completion of Push to
Production (Go Live)
9/24/2023 $310,785 $0 $310,785
Post Production Support: Completion of
Project
10/22/2023 $62,157 $0 $62,157
Total Payments $ 1,243,140 $260,235 $1,503,375
Estimated Expenses $0
Grand Total $ 1,243,140 $1,503,375

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This agreement is proprietary and confidential to Collaborative Solutions, LLC 4 Assumptions
•All Assumptions from the SOW dated 21 February 2022 apply to this Change Order Authorization
City of San Mateo Authorization Signature Collaborative Solutions, LLC Authorization Signature
Name Name
Job Title Job Title
Date Date

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This agreement is proprietary and confidential to Collaborative Solutions, LLC 5 Appendix A – HCM
Function Functionality
Scope
Quantity to
Configure
Cost
HCM: Core Custom Security
Groups
1 Additional
Custom Security
Group Required
$1,800
Compensation
grades tied to job
378 Grades $18,000Core
Compensation
Compensation
grade steps
1862 Steps (Accounted
for above)
Compensation
Plans (Types can
include: Salary,
Hourly, Period
Salary, non-
Reimbursable
Allowance,
Commission,
basic Stock, and
basic Bonus)
6 Plans $5,400
Wage-Theft
Notice
Remove From
Scope
$-4,500
Benefits Benefits Plans 50 Additional
Benefit Plans
Needed
$38,520
Benefit Groups 1 Additional
Benefit Group
Needed
$900
Benefit credit(s)
and/or
surcharge(s)
Add Benefit
Credit/Surcharge
to scope
$1,800
Benefit Jobs Remove Benefit
Jobs from Scope
$-1,800
Benefit Events 2 Additional
Benefit Events
needed
$360
Talent &
Performance
Competencies:

Proficiency scales
Standard (non-
level based)
behaviors
Add an
additional 105
Competencies to
scope
$7,200
Performance
Review
Template(s)
Add 7
Performance
Templates and 1
Rating Scale
$12,960

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This agreement is proprietary and confidential to Collaborative Solutions, LLC 6 Development
Plan
Template(s)
Add 1
Development
Plan to scope
$3,600
Performance
Improvement
Plan
Template(s)
Add 1 PIP
templates
$900
Disciplinary
Action
Template(s)
Add 2
Disciplinary
Action templates
$1,800
Custom Security
Groups
Add 2 Custom
Security Groups
$3,600
Recruiting Internal career
site(s)
1 additional
internal career
site
$900
External career
site(s)
1 additional
external career
site
$900
Referral
program(s)
Include (1)
Referral Programs
in scope
$3,600
Non-Integrated
Assessment
Test(s)
5 non-integrated
tests added to
scope
$1,080
Candidate self-
scheduling
enablement
(not including
calendar setup)
Include Self
Scheduling in
scope
$3,600
Offer letter
template(s)
Add 5 Offer
Letters to scope
$9,000
Custom
Questionnaires
Add 4 Custom
Questionnaires
to scope
$7,200
Modifiable
Business
Processes
Include 5 total
rule-based BPs
to account for
differing
processes in Job
Application and
Offer.

Include Assess
Candidate and
Interview as
Modifiable.

Include
$15,480

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This agreement is proprietary and confidential to Collaborative Solutions, LLC 7 Evergreen
Requisition and
Evergreen
Requisition
Change as
Modifiable.

Esignature Include
Esignature on 6
Offer Letters
$3,240
Learning
Management
Course/Program
Costing and/or
Pricing
Include
Course/Program
Costing in scope
$3,600
Outlook
Calendar
Integration
Include Outlook
Integration for
Learning
$1,800
Campaigns
Enablement
Total of 12
audiences with up
to 4 conditional
rules each.
$3,600
Custom Security
Groups
6 Additional
Custom Security
Groups
$3,600
Topic/Course
Security
Segments
3 Additional Topic
Security Segments
$2,700
Role Cost
HCM $150,840
Total $150,840

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This agreement is proprietary and confidential to Collaborative Solutions, LLC 8 Appendix B – Payroll
Function Functionality Scope Quantity to Configure
Voluntary Deductions 12 Voluntary Deductions
Pay Components 116 additional pay components.

Payroll
3 months (1 Quarter) of
Payroll History
3 months of Payroll History due
to timeline extension by 3
months
Role Cost
Payroll $50,400
Total $50,400

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This agreement is proprietary and confidential to Collaborative Solutions, LLC 9 Appendix C – Time Tracking and Absence
Function Functionality Scope Quantity to Configure
Time Tracking Exempt workers will also be
tracking time in some instances
Updates to security domains,
eligibility and business processes
Time Entry Codes (Hours
Worked, Meetings, etc.)
57 Time Entry codes
Time Calculations 4 Time Calculations
Time Entry Validations 5 entry validations
Time Tracking Templates 1 Time Tracking Template
Custom Reports 3 Custom Reports
# of Work Schedule Calendars
manually assigned to workers
43 Work Schedule calendars
Function Functionality Scope Quantity to Configure
Absence
Management
Accruals (includes AAYG) 12 Accruals
Time Off's 10 Time off’s
# of Leave Types with an
entitlement
6 Leave Types with an
entitlement
# of Leave Types without an
entitlement
-4 Leave Types without an
entitlement
Role Cost
Time Tracking Consultant $9,000
Time Tracking Associate Consultant $27,000
Time Tracking Total $36,000
Absence Consultant $6,840
Absence Associate Consultant $20,100
Absence Total $26,940
Time and Absence Grand Total $62,940

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This agreement is proprietary and confidential to Collaborative Solutions, LLC 10 Appendix D – Integrations
New Integrations Added to SOW
Int ID Integration Name Integration
Tool
Comments
INT146 Standard COSM Life
Insurance Demographic
Outbound
EIB/DTS 11/11 : Added post confirmation from Lorena that COSM and FIRE shall need to have separate data
interchange ( file / API etc. )
INT148 InTime PD Time Keeping
Schedules Inbound
Studio 11/11 : Added post confirmation from Lorena that COSM and FIRE shall need to have separate data
interchange ( file / API etc. )
INT149 TeleStaff FIRE Time Keeping
Schedules Inbound
Studio 11/11 : Added post confirmation from Lorena that COSM and FIRE shall need to have separate data
interchange ( file / API etc. )
INT151 NeoGov GovJob Postings Studio 11/11 : Added post confirmation from Lorena that COSM and FIRE shall need to have separate data
interchange ( file / API etc. )
INT152 Voya FIRE Retirement
Savings Demographic
Outbound
EIB/DTS 11/11 : Added post confirmation from Lorena that COSM and FIRE shall need to have separate data
interchange ( file / API etc. )
INT153 CalPers FIRE Medical
Demographic and
Enrollment Outbound
Studio 11/11 : Added post confirmation from Lorena that COSM and FIRE shall need to have separate data
interchange ( file / API etc. )
INT154 Cigna FIRE Dental
Demographic Outbound
CC 11/11 : Added post confirmation from Lorena that
COSM and FIRE shall need to have separate data
interchange ( file / API etc. )
INT155 VSP FIRE Vision
Demographic Outbound
CC 11/11 : Added post confirmation from Lorena that
COSM and FIRE shall need to have separate data
interchange ( file / API etc. )
INT156 Navia FIRE FSA
Demographic Outbound
CC 11/11 : Added post confirmation from Lorena that
COSM and FIRE shall need to have separate data
interchange ( file / API etc. )
INT157 Navia FIRE HSA( Health
Reimbursement)
Demographic Outbound
CC 11/11 : Added post confirmation from Lorena that
COSM and FIRE shall need to have separate data
interchange ( file / API etc. )
INT158 Navia FIRE Cobra Events
Outbound
CC 11/11 : Added post confirmation from Lorena that
COSM and FIRE shall need to have separate data
interchange ( file / API etc. )
INT159 Navia FIRE Cobra Initial
Rights Outbound
CC 11/11 : Added post confirmation from Lorena that
COSM and FIRE shall need to have separate data
interchange ( file / API etc. )
INT160 Voya FIRE Retirement
Savings Deferrals/Loans
Inbound
Studio 11/11 : Added post confirmation from Lorena that COSM and FIRE shall need to have separate data
interchange ( file / API etc. )
INT161 Voya FIRE Retirement
Savings Contributions
Outbound
EIB/DTS 11/11 : Added post confirmation from Lorena that COSM and FIRE shall need to have separate data
interchange ( file / API etc. )
INT162 Navia FIRE FSA
Contributions Outbound
CC 11/11 : Added post confirmation from Lorena that
COSM and FIRE shall need to have separate data
interchange ( file / API etc. )
INT163 CalPers FIRE Payroll
Deductions Outbound
Studio
Studio 11/11 : Added post confirmation from Lorena that COSM and FIRE shall need to have separate data
interchange ( file / API etc. )
INT164 CalPers FIRE Health
Enrollment Inbound
Studio 11/11 : Added post confirmation from Lorena that COSM and FIRE shall need to have separate data
interchange ( file / API etc. )

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This agreement is proprietary and confidential to Collaborative Solutions, LLC 11 INT165 CalPERS FIRE Id Inbound Studio 11/11 : Added post confirmation from Lorena that COSM and FIRE shall need to have separate data
interchange ( file / API etc. )
Integrations moved from CoSM to CS
INT130 LaserFiche Outbound Studio 11/4: Peter Roth Confirmed that this is probably a not straight forward integration and need to shift from CSM bucket to CS
Added Hours to Existing Integrations CS bucket : in SOW ( Tool / Method Changed) INT104 Voya COSM Retirement
Savings Demographic
Outbound
EIB/DTS Changed from CC to EIB since no CC
INT105 CalPers COSM Medical
Demographic and
Enrollment Outbound
Studio Changed from CC to Studio since no CC
INT123 Voya COSM Retirement
Savings Deferrals/Loans
Inbound
Studio Changed from CC to Studio since no CC
INT124 Voya COSM Retirement
Savings Contributions
Outbound
EIB/DTS Changed from CC to Studio since no CC
Total Hours to be added to CS Bucket: 550 (New)+120 (Moved) + 160 (Increased ) 830 CS bucket : Was in SOW
INT103 Standard SSO/SAML
Configuration
30 RS Setup 11/4 : Completed in Phase 1
INT114 Background Check
Bidirectional
30 RS Setup 11/4 : Both COSM and FIRE to continue current background check process
INT126 Navia HSA ( Health
Reimbursement)
Contributions Outbound
40 RS CC 11/9 : Lorena confirmed that there is no HSA. Data that is going to be stored in WD for this and this is not
needed
INT132 Neighborly Loans
Inbound
70 RS Studio 11/4 : Neighborly is financials and not needed to be in scope : Teresa
INT133 Origami Workers
Compensation Outbound
80 RS EIB/DTS 11/4 : Confirmed with Yuliya that this is not needed in WD
INT142 CalPers Retirement
Health Enrollment
Outbound Studio
120 RS Studio 11/9 : There is no Retirement Data in WD to send out , remove from scope
Total Hours to be Removed from CS
Bucket
-370
Net New Hours to CS = 830
Total Hours to be Removed from CS Bucket - 370
Grand Total = 460

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This agreement is proprietary and confidential to Collaborative Solutions, LLC 12 Role Cost
Integrations $82,800
Total $82,800

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CITY OF SAN MATEO
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CITY OF SAN MATEO
Agenda Report
City Hall
330 W. 20th Avenue
San Mateo CA 94403
www.cityofsanmateo.org
Agenda Number: 10 Section Name: CONSENT CALENDAR Account Number: 26-3125 File ID: 22-6877 TO: City Council
FROM: Drew Corbett, City Manager
PREPARED BY: Community Development Department
MEETING DATE: December 05, 2022
SUBJECT:

Building Inspections, Permit Technician, Off-Site Plan Review, and Code Enforcement Inspection Services – Amendment RECOMMENDATION:

Approve Amendment No. 1 to the agreement with 4LEAF, Inc. for professional consultant services for building Inspections, permit technician, off-site plan review, and code enforcement inspection services to extend the term through January 31, 2023, and increase the agreement amount by $161,000 for a new agreement total of $260,000.

BACKGROUND:

On June 30, 2022, the City Manager approved an agreement with 4LEAF, Inc. for building inspection, permit technician, off-site plan review, and code enforcement inspection services in an amount not-to-exceed $99,000. The services 4LEAF provides include the review of plans, calculations, and reports for compliance with adopted building codes and the provision of technical advice, reports, and correspondence related to plan check services. These specialized services are typically provided by a structural engineer, and due to the consistently high volume of plan submittals and ongoing staff constraints, the Community Development Department (CDD) will exhaust the contracted amount more quickly than anticipated.

This amendment will allow CDD to maintain current levels of service for the next two months. Staff are evaluating responses to a Request for Qualifications (RFQ) for long-term building support services and will be returning to Council in January 2023 with multiple contracts for review.

BUDGET IMPACT:

The additional $161,000 in costs resulting from this amendment can be absorbed within the fiscal year 2022-23 operational budget for the Community Development Department.

ENVIRONMENTAL DETERMINATION:

This contract amendment is not a project subject to CEQA, because it is an organizational or administrative activity that will not result in direct or indirect physical changes in the environment. (CEQA Guidelines Section 15378(b)(5).)

NOTICE PROVIDED
All meeting noticing requirements were met.

ATTACHMENTS
Att 1 - Proposed Amendment No. 1

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CITY OF SAN MATEO
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STAFF CONTACT
Brian Alexander, Senior Management Analyst
[email protected]
650-522-7209

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Contract Amendment Page 1 of 2
Rev 7/21
7 6
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AMENDMENT NO. 1 TO THE AGREEMENT
BETWEEN THE CITY OF SAN MATEO AND 4LEAF, INC.

FOR PROFESSIONAL CONSULTANT SERVICES
FOR

BUILDING INSPECTIONS, PERMIT TECHNICIAN, OFF-SITE PLAN REVIEW AND CODE ENFORCEMENT

INSPECTION SERVICES
WHEREAS, the City of San Mateo (“City”), a municipal corporation of the State of California, and 4LEAF, Inc. (“Consultant”), entered into an Agreement for Building Inspections, Permit Technician, Off- Site Plan Review, and Code Enforcement Inspection Services (“Agreement”) on June 30, 2022; and WHEREAS, City and Consultant wish to amend the Agreement effective December 5, 2022 to extend the term through January 31, 2023;
WHEREAS, the value of the original Agreement was $99,000, Amendment No. 1 adds $161,000 for a not to exceed amount of $260,000.

NOW, THEREFORE, the parties agree as follows:

1. Section 4 of the Agreement is amended to read:
“The services to be performed under this Agreement shall commence on July 1, 2022 and be completed on or about January 31, 2023”

2. Section 5 of the Agreement is amended to read:
“Payment shall be made by CITY only for services rendered and upon submission of a payment request upon completion and CITY approval of the work performed. In consideration for the full performance of the services set forth in Exhibit A, CITY agrees to pay CONSULTANT a fee in an amount not to exceed $260,000, pursuant to rates stated in Exhibit B to this Agreement, attached and incorporated by reference.”

3. The remaining terms of the Agreement remain in full force and effect. [SIGNATURE PAGE FOLLOWS]

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Contract Amendment Page 2 of 2
Rev 7/21
7 6
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IN WITNESS WHEREOF, CITY OF SAN MATEO and 4LEAF, INC. have executed this Amendment on ___________________.

CITY OF SAN MATEO CONTRACTOR
Drew Corbett
City Manager
City of San Mateo
Date Kevin J. Duggan
President
4LEAF, Inc.

Date

APPROVED AS TO FORM
Mazarin Vakharia
Assistant City Attorney
Date

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CITY OF SAN MATEO
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1 8

CITY OF SAN MATEO
Agenda Report
City Hall
330 W. 20th Avenue
San Mateo CA 94403
www.cityofsanmateo.org
Agenda Number: 11 Section Name: CONSENT CALENDAR Account Number: 82-4681 File ID: 22-6941 TO: City Council
FROM: Drew Corbett, City Manager
PREPARED BY: Public Works Department
MEETING DATE: December 05, 2022
SUBJECT:

Marina Branch Library Improvement Project – Grant Funding RECOMMENDATION:

Adopt a Resolution to authorize an application for and accept funding in the amount of $458,600 from the Building Forward Library Infrastructure Grant Program for the Marina Branch Library Improvement Project with a commitment of local matching funds in the same amount; and authorize the City Manager to execute all required documents.

BACKGROUND:

The California State Library manages the Building Forward Library Infrastructure Grant Program (Program), which provides public libraries with funding for capital improvements that address critical maintenance, sustainability and energy efficiency, and digital and physical projects that expand access. The Program is the State of California’s largest single investment for the public library system. In 2021, the California Legislature provided $439 million in one-time funds (Senate Bill 129) for the Program and an additional $50 million were provided in 2022 (Assembly Bill 179).

Earlier this year, staff identified critical maintenance needs at the Marina Branch Library. The Marina Branch Library is located at 1530 Susan Court and has served the community since 1966. Situated on the west embankment of Seal Slough, the building has experienced differential settlement on the order of five inches and currently leans towards the waterway.

As a result, the floor slopes up to 7% on the interior and has created an unsafe environment for both patrons and staff.

To address the critical issues, staff developed the Marina Branch Library Improvement Project (Project) to restore the sloping floors to near-level conditions. Preliminary geotechnical and structural investigations indicate that the settlement has occurred due to consolidation of the bay mud soils for the one-story library building. The finding indicates that 40-foot- deep concrete-filled steel tube micropiles will be required to re-level the floors. Additional improvements are also needed to comply with American with Disabilities Act requirements. City staff subsequently applied for $1,750,000 in grant funding from the Program to fund the Project. The City was recently notified of a grant award in the amount of $458,600 from the Program pending final application documentation and adoption of a required resolution by the City.

The proposed Project is critical to ensure that the conditions at the Marina Branch Library are addressed. Staff plans to issue a request for proposals for the development of the design at the beginning of next year. The intent is to complete the design, assess the costs, and begin construction in 2024.

BUDGET IMPACT:

The design and construction costs for the Marina Library Structural Improvements Project are estimated at $5,000,000.

Staff applied for $1,750,000 in grant funding through the Program and Council approved $1,750,000 in general funds required for the 1:1 matching funding, appropriated through the fiscal year 2022-23 budget process. The City was notified of a Program grant award in the amount of $458,600 for the Project, pending final application documentation and a

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CITY OF SAN MATEO
3 8
1 8
resolution. Additional funding of $1,300,000 has been awarded through the California budget surplus, as well as a pending $1,500,000 from an earmark in the federal budget. Should the federal budget earmark not come to fruition, staff will identify additional sources of funding during the design effort.

ENVIRONMENTAL DETERMINATION:

This application for grant funding and acceptance of grant funds is not a project subject to CEQA, because it is an organizational or administrative activity that will not result in direct or indirect physical changes in the environment. (CEQA Guidelines Section 15378(b)(5).)

NOTICE PROVIDED
All meeting noticing requirements were met.

ATTACHMENTS
Att 1 - Proposed Resolution

STAFF CONTACT
Azalea Mitch, Director of Public Works
[email protected]
(650) 522-7303

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7 6
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CITY OF SAN MATEO
RESOLUTION NO. ____ (2022)

A RESOLUTION SUPPORTING THE MARINA BRANCH LIBRARY IMPROVEMENT PROJECT, SUBMISSION OF A GRANT APPLICATION TO THE CALIFORNIA STATE LIBRARY’S BUILDING FORWARD LIBRARY INFRASTRUCTURE

GRANT PROGRAM, AND ACCEPTANCE AND EXECUTION OF THE GRANT FUNDS FROM THE STATE OF CALIFORNIA BUDGET ACT OF 2021 (SB 129)
WHEREAS, the Legislature and Governor of the State of California have provided funds for the program shown above; and
WHEREAS, the California State Library has been delegated the responsibility for the administration of this grant program, establishing necessary procedures; and WHEREAS, said procedures established by the California State Library require a resolution certifying the approval by the potential grantee’s governing board either before submission of said application(s) to the State or prior to execution of the grant agreement; and
WHEREAS, the City of San Mateo (City) has identified improvements estimated at $5,000,000 for the Marina Branch Library; and
WHEREAS, the City has developed and proposes to implement the Marina Branch Library Improvement Project (Project) for the design and construction of the improvements; and WHEREAS, the City as the Applicant/Grantee, if selected, will enter into an agreement with the State of California to carry out the Project; and
WHEREAS, the City has the legal authority and is authorized to enter into a funding agreement with the State of California; and
WHEREAS, the City intends to apply for grant funding from the California State Library for the Project.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SAN MATEO, CALIFORNIA, HEREBY RESOLVES that:

1. Pursuant and subject to all of the terms and provisions of the California Budget Act of 2021, the City Manager, or designee, is authorized and directed to prepare and file an application for funding with the California State Library and take such other actions necessary or appropriate to obtain grant funding.

2. The City is committed to the completion of the Project, including the appropriation of the estimated $458,600 in matching funds needed for implementation, if awarded the requested funds.

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7 6
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3. The City Manager, or designee, is authorized and directed to execute the funding agreement with the California State Library and any amendments thereto.

4. The City Manager, or designee, is authorized and directed to submit any required documents, funding requests, and reports required to obtain grant funding.

5. The City certifies that the Project will comply with any laws and regulations including, but not limited to, the California Environmental Quality Act (CEQA), legal requirements for building codes, health and safety codes, the California Labor Code, disabled access laws, and that prior to commencement of the Project, all applicable permits will have been obtained.

6. The City Manager, or designee, is authorized to take any other actions necessary to give effect to this resolution.

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THE FOLLOWING PUBLIC

COMMENTS WERE SUBMITTED

FOLLOWING THE PUBLICATION

OF THE AGENDA PACKET

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From: Faye Jennings
To: Clerk; Adam Loraine; Lisa Diaz Nash; Rob Newsom; Amourence Lee Subject: Mayor of San Mateo
Date: Saturday, December 3, 2022 5:59:55 PM
Dear Mayor Bonilla, Council Members Goethals, Lee, Papan, and Rodriguez, and Council Members-Elect Loraine, Diaz-Nash, and Newsom
I am writing in strong support of the selection of Council Member Amourence Lee as San Mateo's next Mayor, at the City Council meeting on December 5, 2022.

Experience matters and only Council Member Lee has it, having served the City well for the last three years, after her appointment in 2019 and her election in 2020. As the only holdover from the most recent council, she is the only Council Member who can provide continuity, bringing an intimate awareness of past discussions.

The Mayor of San Mateo is an important position, setting the tone, leading the discussion, and representing San Mateo in numerous regional bodies.

Mayor Lee would be the first Mayor of Asian descent in the City's history. She would be the first Mayor from North Central San Mateo in 20 years.

And finally, according to the City Council Handbook, Council Member Lee becomes Vice Mayor on December 4, with the resignation of Diane Papan from the City Council. San Mateo custom has the Vice Mayor becoming the next Mayor.

Please select Council Member Amourence Lee as Mayor of San Mateo! Thank you,
Faye Jennings
North Shoreview SMC resident

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From: Belinda Chlouber
To: Amourence Lee; Adam Loraine; Clerk; Lisa Diaz Nash; Rob Newsom Subject: San Mateo’s next Mayor
Date: Friday, December 2, 2022 1:51:25 PM
Dear Mayor Bonilla, Council Members Goethals, Lee, Papan, and Rodriguez, and Council Members-Elect Loraine, Diaz-Nash, and Newsom,
I have been attending the City Council Meetings and strongly support Council Member Amourence Lee as the next Mayor. I feel it would be a grave injustice to not have her become Mayor and would reflect very poorly on San Mateo. I realize there is a group that has come out against her (unfortunately my neighbors) but I think it is sour grapes on there part and doesn’t reflect on Council Member Lee’s hard and consistent work regarding making San Mateo a better city.

Thus, I am writing in strong support of the selection of Council Member Amourence Lee as San Mateo's next Mayor, at the City Council meeting on December 5, 2022.

Experience matters
and only Council Member Lee has it, having served the City well for the last three years, after her appointment in 2019 and her election in 2020.

As the only holdover from the most recent council, she is the only Council Member who can provide continuity, bringing an intimate awareness of past discussions.

The Mayor of San Mateo is an important position, setting the tone, leading the discussion, and representing San Mateo in numerous regional bodies.

Mayor Lee would be the first Mayor of Asian descent in the City's history.

She
would be the first Mayor from North Central San Mateo in 20 years.

And finally, according to the City Council Handbook, Council Member Lee becomes Vice Mayor on December 4, with the resignation of Diane Papan from the City Council.

San Mateo custom has the Vice Mayor becoming the next Mayor.

Please select Council Member Amourence Lee as Mayor of San Mateo! Also, I really look forward to what this council will do and achieve for San Mateo! Thank you,
Belinda Chlouber, Resident of San Mateo
--
Belinda Chlouber

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From: Joel Scott
To: Clerk; Adam Loraine; Lisa Diaz Nash; Rob Newsom; Amourence Lee Subject: Please appoint Council Member Lee as San Mateo"s next Mayor Date: Friday, December 2, 2022 2:01:32 PM
Dear Mayor Bonilla, Council Members Goethals, Lee, Papan, and Rodriguez, and Council Members-Elect Loraine, Diaz-Nash, and Newsom
I am writing in strong support of the selection of Council Member Amourence Lee as San Mateo's next Mayor, at the City Council meeting on December 5, 2022.

The Mayor of San Mateo is an important position, setting the tone, leading the discussion, and representing San Mateo in numerous regional bodies.

Mayor Lee would be the first Mayor of Asian descent in the City's history. She would be the first Mayor from North Central San Mateo in 20 years.

Please select Council Member Amourence Lee as Mayor of San Mateo! Thank you,
Joel Scott, Resident of San Mateo

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From: Sarah Hubbard
To: Clerk; Adam Loraine; Lisa Diaz Nash; Amourence Lee; Rob Newsom Subject: San Mateo Mayor Selection
Date: Friday, December 2, 2022 2:08:43 PM
Dear Mayor Bonilla, Council Members Goethals, Lee, Papan, and Rodriguez, and Council Members-Elect Loraine, Diaz-Nash, and Newsom
I am writing in strong support of the selection of Council Member Amourence Lee as San Mateo's next Mayor, at the City Council meeting on December 5, 2022. We are both current participants in the San Mateo Chamber of Commerce Leadership Program, and I have found her to be an eloquent speaker and a sensitive listener, both important qualities for a city's mayor.

Ms. Lee is a champion of the values of inclusivity, prosperity and resilience -- all things San Mateo needs to thrive.

Experience matters and only Council Member Lee has it, having served San Mateo well for the last three years, after her appointment in 2019 and her election in 2020. As the only holdover from the most recent council, she is the only Council Member who can provide continuity, bringing an intimate awareness of past discussions. Mayor Lee would be the first Mayor of Asian descent in the City's history. She would be the first Mayor from North Central San Mateo in 20 years.

Please select Council Member Amourence Lee as Mayor of San Mateo! Thank you,
Sarah Hubbard, Resident of San Mateo

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From: Ricki McGlashan
To: Clerk; Adam Loraine; Lisa Diaz Nash; Rob Newsom; Amourence Lee Subject: San Mateo"s next Mayor
Date: Friday, December 2, 2022 2:30:36 PM
Dear Mayor Bonilla, Council Member Lee and Council Members-Elect Loraine, Diaz- Nash, and Newsom
I strongly support Council Member Amourence Lee as San Mateo's next Mayor, at the Council meeting on December 5. Experience matters, and only Council Member Lee has it and is the only one who can provide continuity and an intimate awareness of past discussions.

The Mayor of San Mateo is an important position, setting the tone, leading the discussion, and representing San Mateo in numerous regional bodies. Council Member Lee also already represents the city as a whole and thus is in a unique position to feel responsible to all of us.

Mayor Lee would be the first Mayor of Asian descent in the City's history. She would be the first Mayor from North Central San Mateo in 20 years.

Also, according to the City Council Handbook, Council Member Lee becomes Vice Mayor on December 4, with the resignation of Diane Papan from the City Council.

San Mateo custom has the Vice Mayor becoming the next Mayor.

Please select Council Member Amourence Lee as Mayor of San Mateo! There is no reason at this point to disregard tradition and not to take advantage of her expertise and experience. Other Council Members can take their turn as they learn the ropes.

Lastly, I am aware that people from outside San Mateo have taken an interest in who our Mayor is. I urge you to disregard those voices.

Thank you,
Doug and Ricki McGlashan, San Mateo residents

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From: Elaine Salinger
To: Clerk; Adam Loraine; Lisa Diaz Nash; Amourence Lee; Rob Newsom; Rick Bonilla; Joe Goethals; Diane Papan; Eric Rodriguez
Subject: Choosing a new Mayor
Date: Friday, December 2, 2022 10:49:47 PM
Dear Mayor Bonilla, Council Members Goethals, Lee, Papan, and Rodriguez, and Council Members-Elect Loraine, Diaz-Nash, and Newsom
I am writing in strong support of the selection of Council Member Amourence Lee as San Mateo's next Mayor, at the City Council meeting on December 5, 2022.

The Mayor of San Mateo is an important position, setting the tone, leading the discussion, and representing San Mateo in numerous regional bodies.

Mayor Lee would be the first Mayor of Asian descent in the City's history.

She would
be the first Mayor from North Central San Mateo in 20 years.

And finally, according to the City Council Handbook, Council Member Lee becomes Vice Mayor on December 4, with the resignation of Diane Papan from the City Council.

San Mateo custom has the Vice Mayor becoming the next Mayor.

Please select Council Member Amourence Lee as Mayor of San Mateo! Thank you,
Elaine Salinger,

Group Co-Leader
San Mateo County Chapter

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From: Patricia Garcia Luna
To: Clerk
Cc: Pat Garcia Luna; jj Garcia Luna; Alex Garcialuna
Subject: In Support of Amourence Lee for Mayor of San Mateo--Three Votes from the Garcia-Luna Household in San Mateo
Date: Saturday, December 3, 2022 2:26:54 PM
Dear Ms. Olds,
We are happy to write a letter in support of the selection of Council Member Amourence Lee as San Mateo's next mayor. We voted for Ms. Lee in 2020, due to her excellent performance as an appointed council member. The current mayor leaves big shoes to fill with his curiosity to find solutions that address our community’s best interests, sterling leadership, and integrity. Amourence Lee has shown she too has many admirable qualities. She is extremely intelligent, hard-working, a committed public servant, and in-it for the good of the community. She brings the expertise as the only currently remaining council member as the new term commences.

Amourence Lee’s three years of experience on the San Mateo City Council will ensure the continuance of good public stewardship in the office of mayor of San Mateo.

Thank your for your consideration of Amourence Lee to be selected as the new mayor of San Mateo.

Sincerely,
JJ, Alex, and Pat Garcia-Luna

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From: [email protected]
To: Clerk; Adam Loraine; Lisa Diaz Nash; Rob Newsom; Amourence Lee Subject: San Mateo Mayor
Date: Saturday, December 3, 2022 6:10:12 PM
Dear Mayor Bonilla, Council Members Goethals, Lee, Papan, and Rodriguez, and Council Members-Elect Loraine, Diaz-Nash, and Newsom,
I am writing in strong support of the selection of Council Member Amourence Lee as San Mateo's next Mayor, at the City Council meeting on December 5, 2022. Council Member Lee will be the only member of the city council with prior experience, so I believe it makes sense for her to fill this position. Her experience of being on the city council for the past 3 years will help provide continuity and share information about past discussions and decisions.

Mayor Lee would be the first Mayor of Asian descent in the City's history. She would be the first Mayor from North Central San Mateo in 20 years.

According to the City Council Handbook, Council Member Lee becomes Vice Mayor on December 4, with the resignation of Diane Papan from the City Council. San Mateo custom has the Vice Mayor becoming the next Mayor.

Please select Council Member Amourence Lee as Mayor of San Mateo! Thank you,
Sue Blockstein
long time resident of San Mateo

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From:

Connie Weiss <[email protected]>
Sent: Saturday, December 3, 2022 5:13 PM
To: Drew Corbett <[email protected]>; City Attorney's Office <[email protected]>
Subject: Please Remove Mayor Selection Agenda Item for Dec 5th City Council Meeting Hello,
I am deeply concerned that there is an agenda item for

Monday night’s City

Council
meeting to appoint a mayor when we will not have a full City

Council in place until the
5th

member is identified in early 2023.

The choice of a mayor should be

the responsibility of the new Council,

not the old one.

Let’s allow the 5th member to be onboard when this discussion happens. Rob and Lisa ran on transparency and fairness - and for good reason,

as bad behavior has been in
the forefront with Mayor Bonilla, and Councilwoman Lee has a host of issues to the

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point that a recall is being talked about.

Let’s

begin fresh with this new Council

and not let any hint of past bad behavior seep
through. We in San Mateo deserve and voted for that!

Thank you,

Connie Weiss
* PRIVILEGE AND CONFIDENTIALITY NOTICE: This message, together with any attachments, is intended only for the use of the individual or entity to which it is addressed. It may contain information that is confidential and prohibited from disclosure. If you are not the intended recipient, you are hereby notified that any dissemination or copying of this message or any attachment is strictly prohibited. If you have received this message in error, please notify the original sender immediately by telephone or by return e-mail and delete this message along with any attachments from your computer. Thank you.

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From: Caiti Busch
To: Clerk; Adam Loraine; Lisa Diaz Nash; Amourence Lee; Rob Newsom Subject: Councilmember Lee for Mayor
Date: Sunday, December 4, 2022 9:54:12 AM
Dear Councilmember Lee, and Councilmembers-Elect Loraine, Diaz-Nash, and Newsom,
I am writing to urge you to select Councilmember Lee as the next Mayor of San Mateo. Councilmember Lee has demonstrated great commitment to our City, has the experience necessary for the job, values and promotes representation of all of our community members, and is a competent and courageous leader.

Moreover, San Mateo City Council practice and custom has long called for the promotion of the Vice Mayor to the Mayor position. Tomorrow night, Councilmember Lee will assume the Vice Mayor role, and I urge you to follow past practice and promote her to Mayor. Though I am not a San Mateo historian, I understand that the Council has long had a rotating mayor; we do not have an at-large mayor like our neighboring Belmont just adopted. In the absence of a democratically-elected at-large mayor, the rotating mayor system is incredibly important to upholding several core democratic principles: (1) distributing power among the Council's members; (2) ensuring equitable representation for those who voted for each councilmember (even more so now that the City is moving to District elections); (3) balancing the various, and at times divergent, views of our councilmembers; (4) promoting diversity by allowing all members to hold positions of power; and (5) insulating our council against partisan politics. A vote against the longstanding practice of electing the Vice Mayor to Mayor--no matter who they are--is, to me, a vote against these core principles. I would hope that I would be writing this same email to you regardless of who was rising to power--whether I agreed with them or not. I urge you in your first official act as City Council members to not revert to partisanship, and instead to demonstrate your dedication to working collegially with your colleagues and to representing all of San Mateo.

Thank you so much to all of you for your willingness to serve; I believe in you all and am so grateful to you.

Best,
Caiti Busch
**Disclosure: I am a member of the San Mateo Personnel Board and Deputy County Attorney. My opinions are mine alone.

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From: Mary Rose LeBaron
To: Clerk; Adam Loraine; Lisa Diaz Nash; Rob Newsom; Amourence Lee Subject: Support for new mayor selection
Date: Sunday, December 4, 2022 10:53:41 AM
Dear Mayor Bonilla, Council Members Goethals, Lee, Papan, and Rodriguez, and Council Members-Elect Loraine, Diaz-Nash, and Newsom,
I am writing in strong support of the selection of Council Member Amourence Lee as San Mateo's next Mayor, at the City Council meeting on December 5, 2022.

The Mayor of San Mateo is an important position, setting the tone, leading the discussion, and representing San Mateo in numerous regional bodies.

Mayor Lee would be the first Mayor of Asian descent in the City's history. She would be the first Mayor from North Central San Mateo in 20 years.

Please select Council Member Amourence Lee as Mayor of San Mateo! Thank you,
Mary Rose LeBaron, San Mateo Resident

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From:

Katia T
Sent: Sunday, December 4, 2022 11:02 AM
To: City Council (San Mateo) <[email protected]> Subject: For New Council Members
Esteemed Council Member Lorraine,

Council Member Newson,

and Council Member Diaz-Nash,
My name is Ekaterina Terentyeva and I am a homeowner and resident of

District 4.

I'm in support of the council selecting Amourence Lee as Mayor. Among

council members she is the
Senior in experience and service to our city. It makes sense that she be Mayor during this transition time of becoming a cohesive team working together for the good of all residents in San Mateo.

I appreciate your consideration of my request.

Best regards,
Ekaterina Terentyeva

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From: Libby Traubman
To: Amourence Lee; Clerk; Adam Loraine; Lisa Diaz Nash; [email protected] Subject: Council Member Amourence Lee for Mayor of San Mateo Date: Sunday, December 4, 2022 1:18:20 PM
Dear Council Members,
Due to Covid I regret missing the meeting tomorrow night. In brief, I welcome the new members and hope the Council continues to relate to each other and members of the community with a vision of what works best for our community. I would like to recommend that Amourence Lee be the new mayor after proving her dedication, hard work, and experience these past few years.

Thank you!
Libby
--
Libby Traubman
cell:

*** One Earth One Humanity One Future ***

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From: Michelle Hudson
To: Clerk; Adam Loraine; Lisa Diaz Nash; Amourence Lee; Rob Newsom; City Council (San Mateo) Subject: Please select Amourence Lee as San Mateo"s Mayor at the 12/5/22 City Council Meeting Date: Sunday, December 4, 2022 2:28:19 PM
Dear Mayor Bonilla, Council Members Goethals, Lee, Papan, and Rodriguez, and Council Members-Elect Loraine, Nash, and Newsom
I am writing in strong support of the selection of Council Member Amourence Lee as San Mateo's next Mayor at the City Council meeting on December 5, 2022. Experience matters and only Council Member Lee has it, having served the City extremely well for the last three years, after her appointment in 2019 and her election in 2020. As the only returning Council Member from the most recent City Council, she is the only Council Member who can provide continuity, bringing an intimate awareness of past discussions and Council business.

Mayor Lee would be the first Mayor of Asian descent in the City's history. She would also be the first Mayor from North Central San Mateo, in 20 years.

And finally, according to the City Council guidelines, Council Member Lee becomes Vice Mayor on December 4, with the resignation of Diane Papan from the City Council. Per San Mateo custom, the Vice Mayor of San Mateo becomes the next Mayor.

For the foregoing reasons, please select Council Member Amourence Lee as Mayor of San Mateo.

Thank you,
Michelle Hudson
Resident of San Mateo

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From:

Michelle Hudson
Sent: Sunday, December 4, 2022 2:28 PM
To: Clerk <[email protected]>; Adam Loraine <[email protected]>; Lisa Diaz Nash <[email protected]>; Amourence Lee <[email protected]>; Rob Newsom <[email protected]>; City Council (San Mateo) <[email protected]> Subject: Please select Amourence Lee as San Mateo's Mayor at the 12/5/22 City Council Meeting Dear Mayor Bonilla, Council Members Goethals, Lee, Papan, and Rodriguez, and Council Members-Elect Loraine, Nash, and Newsom
I am writing in strong support of the selection of Council Member Amourence Lee as San Mateo's next Mayor at the City Council meeting on December 5, 2022.

Experience matters and only Council Member Lee has it, having served the City extremely well for the last three years, after her appointment in 2019 and her election in 2020. As the only returning Council Member from the most recent City Council, she is the only Council Member who can provide continuity, bringing an intimate awareness of past discussions and Council business.

Mayor Lee would be the first Mayor of Asian descent in the City's history.

She would
also be the first Mayor from North Central San Mateo, in 20 years.

And finally, according to the City Council guidelines, Council Member Lee becomes Vice Mayor on December 4, with the resignation of Diane Papan from the City Council.

Per San Mateo custom, the Vice Mayor of San Mateo becomes the next Mayor.

For the foregoing reasons, please select Council Member Amourence Lee as Mayor of San Mateo.

Thank you,
Michelle Hudson
Resident of San Mateo

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From: Claire Shintani
To: Clerk; Adam Loraine; Lisa Diaz Nash; Rob Newsom; Amourence Lee Subject: Please Select Council Member Amourence Lee as San Mateo"s Next Mayor Date: Sunday, December 4, 2022 6:00:54 PM
Dear Mayor Bonilla, Council Members Goethals, Lee, Papan, and Rodriguez, and Council Members-Elect Loraine, Diaz-Nash, and Newsom,
I am writing in strong support of the selection of Council Member Amourence Lee as San Mateo's next Mayor, at the City Council meeting on December 5, 2022.

The Mayor of San Mateo is an important position, setting the tone, leading the discussion, and representing San Mateo in numerous regional bodies.

Mayor Lee would be the first Mayor of Asian descent in the City's history. She would be the first Mayor from North Central San Mateo in 20 years.

Please select Council Member Amourence Lee as Mayor of San Mateo! Thank you,
Claire Shintani

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From: Rick Ballard
To: Clerk; Adam Loraine; Lisa Diaz Nash; Rob Newsom; Amourence Lee Subject: December 5th council reorganization and selection of mayor Date: Sunday, December 4, 2022 9:45:04 PM
Dear esteemed council-members-elect Newsom, Diaz-Nash, and Loraine, and council member Lee, I’m writing to support the election of council member Lee as San Mateo Mayor at the upcoming December 5th city council meeting. As a constituent of hers in north-central, I’m proud of the hard work and dedication I’ve seen Lee invest in our community and city. I know that she will bring fair, collaborative, and effective leadership to our council. Due to her tenure as the only incumbent councilmember, it is my understanding per city council guidelines that she will be selected for this position, as befits her experience and readiness for the job; so I expect the selection process itself to be a formality following established conventions. As such, I am looking forward to celebrating her historic representation of the Asian American community as our new mayor.

Thank you,
- Richard Ballard
San Mateo resident

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From: Gary Trott 2
To: Clerk; Adam Loraine; Lisa Diaz Nash; Rob Newsom; Amourence Lee; Rob Newsom Cc: "Gary Trott"
Subject: New San Mateo City Mayor
Date: Monday, December 5, 2022 9:36:55 AM
Dear Mayor Bonilla,
Council Members Goethals, Lee, Papan, and Rodriguez, and Council Members-Elect Loraine, Diaz-Nash, and Newsom

I am writing in strong support of the selection of Council Member Amourence Lee as San Mateo's next Mayor, at the City Council meeting on December 5, 2022.

Experience matters and only Council Member Lee has it, having served the City well for the last three years. She understand the city council operations, administrative functions, and the most importantly, the people of San Mateo City.

The Mayor of San Mateo is an important position, setting the tone, leading the discussion, and representing San Mateo in numerous regional bodies.

Mayor Lee would be the first Mayor of Asian descent in the City's history. She would be the first Mayor from North Central San Mateo in 20 years.

Please select Council Member Amourence Lee as Mayor of San Mateo!

Thank you,
Dr. Gary Trott
San Mateo City concerned citizen

408 of 417

From:

Valerie Oblath
Sent: Monday, December 5, 2022 9:18 AM
To: City Council (San Mateo) <[email protected]> Subject: FOR NEW COUNCIL MEMBERS
Council members Diaz-Nash, Newsom, and Lorraine,
As a long time resident of the city of San Mateo, I want the best representation and leadership on our City Council. I believe we have that with your recent successful campaigns. My congratulations to each of you.

My understanding is that one of your first actions as council members is to select our new mayor. To that end, I am in support of your selecting Amourence Lee for mayor. Among the four of you, she is the most senior at this time in terms of council experience and service. Continuity

during this
transitional period is very important. Choosing her not only makes sense, but it's the right thing to do for all residents of San Mateo.

Thank you for your consideration and again, congratulations to each of you on your wins.

Valerie Oblath

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-----Original Message-----
From: bonj67
Sent: Monday, December 5, 2022 10:59 AM
To: City Council (San Mateo) <[email protected]> Subject: For New Council Members
Esteemed Council Member Lorraine, Council Member Newson, and Council Member Diaz-Nash:

My name is Grace Castillo and I am a resident of

District 4. I'm in support of the council selecting Amourence Lee as Mayor. Among council members she is the Senior in experience and service to our city. It makes sense that she be Mayor during this transition time of becoming a cohesive team working together for the good of all residents in San Mateo.

I appreciate your consideration of my request.

Sincerely,
Grace Castillo

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From:

during this
transitional period is very important. Choosing her not only makes sense, but it's the right thing to do for all residents of San Mateo.

Thank you for your consideration and again, congratulations to each of you on your wins.

Valerie Oblath

411 of 417

From:

Karen Oslan
Sent: Monday, December 5, 2022 11:00 AM
To: City Council (San Mateo) <[email protected]> Subject: For New Council Memebers
Esteemed Council Member Lorraine, Council Member Newson, and Council MemberDiaz-Nash, My name is Karen Oslan and I am a resident of District 4. I am in support of the council selecting Amourence Lee as Mayor. Among council members

she has the most

experience in service to our
city. It only makes sense

that she be the Mayor during this transition period of becoming a cohesive team working together for the good of all those living in San Mateo.

I appreciate your consideration of my request.

Sincerely,
Karen Oslan

412 of 417

From:

Genevieve Johnson
Sent: Sunday, December 4, 2022 10:27 PM
To: City Council (San Mateo) <[email protected]> Subject: New Mayor of San Mateo, Council Member Lee
Sent from my iPhone Mayor Bonilla Council Members Goethals, Lee, Papan, and Rodriguez, and Council Members-Elect Loraine, Diaz-Nash, and Newsom I am writing in strong support of the selection of Council Member Amourence Lee as San Mateo's next Mayor, at the City Council meeting on December 5, 2022.

Experience
matters and only Council Member Lee has it, having served the City well for the last three years, after her appointment in 2019 and her election in 2020. As the only holdover from the most recent council, she is the only Council Member who can provide continuity, bringing an intimate awareness of past discussions on important issues.

The Mayor of San Mateo is an important position, setting the tone, leading the discussion, and representing San Mateo in numerous regional bodies.

Mayor Lee would be the first Mayor of Asian descent in the City's history.

She would be
the first Mayor from North Central San Mateo in 20 years.

And finally, according to the City Council Handbook, Council Member Lee becomes Deputy Mayor on December 4, with the resignation of Diane Papan (current Deputy Mayor) from the City Council.

San Mateo custom has the Vice Mayor becoming the
next Mayor.

Please select Council Member Amourence Lee as Mayor of San Mateo!

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Thank you,
Genevieve Johnson

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From:

Sent: Monday, December 5, 2022 11:48 AM
To: Patrice Olds <[email protected]>
Subject: Agenda Item 14
Patrice
I would like to request Council postpone the selecting the Mayor and Vice Mayor roles until the 5th Council Member is appointed. Depending on the appointment there could potentially be a former Council member who would be better to place in one of the two roles.

Thank you,
Thomas Morgan
San Mateo

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From: Alexandra Dove
To: Clerk; Adam Loraine; Lisa Diaz Nash; Rob Newsom; Amourence Lee Subject: December 5th council reorganization and selection of mayor Date: Monday, December 5, 2022 2:12:04 PM
Dear esteemed council-members-elect Newsom, Diaz-Nash, and Loraine, and council member Lee,
I’m writing to support the election of council member Lee as San Mateo Mayor at the upcoming December 5th city council meeting. As someone who lives in North-Central San Mateo, I'm incredibly proud to have Ms. Lee represent me. Her leadership has been incredibly inspiring and makes me proud to have moved to San Mateo in the past year and I look forward to her continued guidance as mayor elect. I know that she will be a strong leader and help our city progress.

Due to her tenure as the only incumbent councilmember, it is my understanding per city council guidelines that she will be selected for this position, as befits her experience and readiness for the job; so I expect the selection process itself to be a formality following established conventions. As such, I am looking forward to celebrating her historic representation of the Asian American community as our new mayor.

Thank you,
Alexandra Dove
San Mateo resident
The task of art today is to bring chaos into order.
-Teodor Adorno

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From: Rustard Mustard
To: City Council (San Mateo)
Cc: Clerk
Subject: Selection of Mayor
Date: Monday, December 5, 2022 3:53:56 PM
Dear Mayor Bonilla, Council Members Goethals, Lee, Papan, and Rodriguez, and Council Members-Elect Loraine, Diaz-Nash, and Newsom,
I am writing in strong support of the selection of Council Member Amourence Lee as San Mateo's next Mayor, at the City Council meeting on December 5, 2022.

Council Member Lee is the only person that has experience being on the Council.

There is a major transition period that comes between being a resident and becoming a Council member. There is also a heavy workload with all of the additional committees and boards.

Once again there is a steep learning curve going from Council member to Mayor.

My grave concern is that there are major issues that the City is currently dealing with and without a steady hand at the City's helm, we could experience extreme chaos.

Let us avoid that by appointing Amourence Lee as the Mayor. She is the only experienced choice.

Thank you for your time.

Sincerely,
Suzanne Bonilla

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San Mateo City CouncilDecember 5, 2022

San Mateo City Council
December 5, 2022