General Fund $
$
42,000
Community Dev. 1.00
1.00 -
Senior Planner Special Revenue 200,000
Adding this position to manage complex development applications, growing policy workloads, Funds and affordable housing initiatives.
Community Dev.
Community Dev.
Add Housing Specialist
Adding this position to support affordable housing initiatives. 50% General Fund,
and 50% Special
Revenue Funds
$
$
82,000
82,000
Reallocate Reallocate Building Official to Deputy Community Dev. Director/Building Official To strengthen organizational structure.
Construction
Services Fund
$ 50,000
Finance Add 1.00
-
Financial Specialist I/II
To improve the department's service, especially on budgeting and purchasing.
Special Revenue &
Enterprise Funds
$
$
112,000
25,000Human Resources Reallocate Reallocate 1.0 FTE HR Technician to HR Analyst I/II Reallocating 1 position HR Tech position to a higher job class to provide the much-needed technical support for HR operations and, this position will also support the new ERP/HCM Genernal Fund
Genernal Fund
Genernal Fund
General Fund
Library Add
Add
1.00 1.00
-
Community Services Coordinator
Recognizing recent challenges in recruiting and retaining part-time staff, the library is converting part-time positions to create this merit position to better support volunteer net zero
net zeroLibrary Library Assistant I/II
Recognizing recent challenges in recruiting and retaining part-time staff, the library is converting part-time positions to create this merit position to support better customer services.
Parks and Recreation Reallocate Reallocate 1.0 FTE Program Assistant to Sr. Program Assistant Reallocate 1.0 FTE Community Service Section Manager to Community Service Manager Reallocate 1.0 FTE Project Manager to Sr. Project Assistant $
$
$
12,000
45,000
12,000
Reallocating 3 positions in the Parks & Rec Department to higher level positions as part of the Department’s efforts to improve organizational structure to improve services and meet the needs of the community.
Public Works Reallocate - Reallocate Database Specialist to Maintenance Planner Sewer Fund $ 30,800 The new position will focus on maintence planning for equipment and facilities at the new WWTP. Additionally, filling this position would free up the Engineering Tech to focus more on collecting GPS field data.
Public Works
Public Works
Add
Add
2.00 2.00
Maintenance Worker I/II
New positions will support storm-related maintenance and repairs.
Stormwater Fund $
$
234,000
387,520Public Work Supervisor Sewer Fund, Storm
Water Fund, and
Special Revenue
Funds
Adding a Public Works Supervisor aims to enhance overall involvement and oversight of Field Maintenance programming while also reducing the existing span of control. This addition will ensure better management and efficiency in field operations.
Public Works
Public Works
Add
Add
1.00 1.00
Facility Maintenance Worker
Increase staffing to meet the operational needs on maintenance and repairs of City facilities.
Facility ISF $
$
125,000
152,000Laboratory III Sewer Fund
Primary responsibility is to ensure compliance with new State TNI regulations. The additional staffing will allow the three existing Laboratory Analysts I/II to perform regulatory compliance sampling and testing and increase the lab’s ability to conduct process control testing.
Public Works Add 1.00 WWTP Electrical Technician Sewer Fund $ 165,000 Adding a second Electrical Technician to address increased quantity and complexity of the electrical infrastructure associated with the expansion of the WWTP. Current staffing levels are insufficient to meet the workload to maintain and repair both the existing and new electrical Total Merit Changes
Total Per Diem Changes
Total FTE
13.00 3.55
FTE
FTE
638.11
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Glossary
Appropriation Depreciation
An authorization granted by the City Council to make (1) Expiration in the service life of capital outlay assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy, or obsolescence; (2) the portion of the cost of a capital asset that is charged as an expense during a particular period.
expenditures and to incur obligations for specific purposes.
Audit
A review of the City’s accounts by an independent
accounting firm to verify that the City’s financial statements accurately reflect the City’s financial position. Division An organizational subunit of a department which
encompasses a substantial portion of the duties assigned to a department.
Base Budget
Estimate of the funding level, excluding limited term items, required to continue existing service levels during the next fiscal year. Encumbrance
A commitment of funds for goods or services for which the expenditure has not yet occurred.Budget
A comprehensive financial plan of operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them.
Enterprise Fund
A fund established to account for operations of the City that are financed and operated in a manner similar to private business enterprises.Capital Acquisitions
Items of a permanent or semi-permanent nature that last multiple years. Expenditure
The amount of cash paid or to be paid for services
rendered, goods received, or an asset purchased.Capital Improvements A permanent major addition to the City’s real property
assets including the design, construction, purchase, or major renovation of land, buildings, or facilities. Examples are the installation or repair of new or existing streets, traffic signals, sewer lines, roads, and parks.
Fiscal Year
The twelve-month period to which the annual budget
applies. In San Mateo, this period of time is July 1 through June 30.
Capital Improvement Program (CIP) Full Time Equivalent (FTE) An ongoing plan of single and multiple-year capital
expenditures, which is updated annually.
Conversion of a position to full-time equivalent. For
example, one person working half time would count as 0.50 FTE; one person working full time would count as 1.00 FTE.
Compensated Absences
An employee’s paid time off of work, which can consist of elements such as vacation time and sick leave.
Fund
A separate, independent accounting entity used to set forth the financial position of operations related to the specific purpose for which the fund was created. Examples of funds used in the City of San Mateo are the General Fund, Capital Projects Fund, and Sewer Fund.
Debt Service
The payment of interest and principal on borrowed funds.
Deficit
Fund BalanceThe result of an excess of expenditures over resources.
The total dollars remaining in a fund after current
expenditures for operations and capital improvements are subtracted.
Department
A major administrative division of the City with overall management responsibility for an operation or a group of related operations within a functional area. General Fund The City’s principal operating fund, which is supported by general taxes and fees and which can be used for any legal governmental purpose.
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Glossary
Grant Proprietary Fund
A contribution by a government or other organization to support a particular function or project. Grants may be classified as either categorical or block, depending upon the amount of discretion allowed the recipient.
A term also used to describe funds that are accounted for on a “flow of economic resources” measurement basis and
on a full accrual accounting basis. Enterprise funds and internal service funds are classified as proprietary funds.
Interdepartmental Charges and Credits Reserve
A mechanism through which one program may bill another
program (charges) and be reimbursed (credits) for the cost of various services provided. Interdepartmental charges and credits are based on the actual, direct costs of the service provided. They function as cost allocation tools, allowing the financial reports to more accurately reflect the real cost of individual programs.
Funds set aside for specific purposes.
Resolution
A special order by the City Council which requires less legal formality than an ordinance in terms of public notice prior to approval.
ResourcesInterfund Transfers Total amount available for appropriation, including estimated revenues, beginning fund balances, and fund
transfers.
The movement of money from one fund to another to cover certain costs.
Internal Service Fund Revenue
A fund which is used to finance and account for goods and/ or services provided by one City department to other City departments on a cost-reimbursement basis.
Income received during the fiscal year from taxes, fees, permits, franchises, interest, intergovernmental, and other sources.
Non-departmental Special Revenue Fund
Program costs that do not relate to any one particular
department, but represent costs of a general, City-wide nature.
A fund used to account for revenue sources that are
restricted by law or administrative action to expenditures for specified purposes.
Non-recurring Costs Structural Deficit
One-time activities for which the expenditure should be budgeted only in the fiscal year in which the activity is undertaken.
The permanent financial gap that results when ongoing
revenues do not match or keep pace with ongoing
expenditures.
Operating Budget
Annual appropriation of funds to support ongoing program costs, including employee services, maintenance, supplies, and equipment.
Ordinance
A formal legislative enactment by the City Council,
which has the full force and effect of law within the City boundaries unless it is in conflict with any higher form of law, such as a state statute or constitutional provision.
Program
An activity or group of activities which is an operational subunit of a department and is directed toward providing a particular service or support function. Each City
department may be responsible for a number of programs. 231
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