P R O P O S E D ̪ ̨ ̪ ̬ ΅ ̪ ̮ B U S I N E S S P L A N
S A N M A T E O
O F
C I T Y
1 Table of Contents
TRANSMITTAL OF PROPOSED
BUDGET
CITY OVERVIEW
City Council Vision
City Council Strategic Direction
City Council Priorities
Organizational Vision
City Profile
City Organizational Chart
Basis of Budgeting
Budget Preparation Timeline
Budget Preparation Process
GFOA Budget Award
CSMFO Budget Award
FINANCIAL TRENDS
General Fund Revenues
Major General Fund Tax Revenue
General Fund Expenditures
Citywide Employees
BUDGET OVERVIEW
City Sources of Funding
Citywide Operating Budget
Schedule of Interfund Transfers
Full Time Equivalent (FTE) Personnel
All Funds Budget Summary
Pension Long-Term Forecast
General Fund Summary
General Fund 10-Y ear Forecast
Revenue and Expenditure Assumptions
DEPARTMENTS
Departments by Fund
City Attorney
City Clerk
City Council
City Manager’s Office
Community Development
Finance
Human Resources
Information Technology
Library
Parks and Recreation
Police
Public Works
Non-Departmental
FUND INFORMATION
Special Revenue
Debt Service
Enterprise
Internal Services
CAPITAL IMPROVEMENT PROGRAM
Summary
CIP Project By Category and Funding Source
CIP Project By Funding Source and Category
Funded Projects
Unfunded Projects
APPENDIX
Financial Policies
Gann Appropriations Limit
Budget Changes
Glossary
163
165
181
185
188
195
196
201
208
214
218
219
220
226
227
230
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25 26
27 28
29 30
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51 53
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65 68
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84 94
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161
City Manager’s Letter of Transmittal
H
onorable Mayor and Members of the City Council:
I am pleased to present for your review and consideration the 2024-26 business plan, which includes the proposed 2024-25 budget and our financial plans for the next two years. The business plan also includes the Capital Improvement Program (CIP) for the next five years. This budget reflects our commitment to providing essential City services, investing in the community, and ensuring long-term fiscal health.
O
verall, the proposed citywide budget, including both operating and capital, is $321.3 million for fiscal year (FY) 2024-25 and $315.2 million for FY 2025-26. This budget continues to provide funding for core services, Council priorities, and community needs. The five-year CIP reflects the City’s commitment to improve and maintain City facilities and infrastructure, by investing $240.0 million over the next five years in capital projects. We’ve also made modest operating increases to enhance service levels in targeted areas, such as providing resources for emergency preparedness, affordable housing, public safety, transportation, and storm and flood controls.
Th
e development of the proposed budget this year proved challenging as the City faces a headwind of potential economic conditions that may impact the City’s overall fiscal health. Taking into account the economic impacts, such as continued high inflation and interest rates, a slowdown in the housing market, sales tax revenues flattening, and State Vehicle License Fee (VLF) revenue shortfalls, coupled with increased costs for providing city services, the loss of transient occupancy tax (Marriott), and increased unfunded pension liability costs and payments, the City’s fiscal stability is threatened. Fortunately, the current Council and previous Councils’ and administrations were fiscally prudent, and the City has reserves to respond to these threats short term. The reserves allow staff a runway to commence financial sustainability planning which will position the City to be resilient, ensure our ability to respond, withstand, and recover as an organization from these fiscal challenges, and continue to provide essential services to our community.
A
lthough we are mindful of the fiscal challenges at hand, the goal of this budget message is to provide an overview of the components of the FY 2024-25 Citywide Operating Budget and the FY 2024-25 Capital Budget and Five-Year CIP. This year’s budget, as in the past, focuses on weaving together the City Council priorities and the service needs of the community with the fiscal reality and challenges facing San Mateo as well as other cities within San Mateo County. The following sections of the letter of transmittal provide a summary of how that is accomplished in this year’s budget and how the City plans to accomplish this in future budgets.
City Council Priorities
The City Council priorities for FY 2024-25 are part of a larger picture that starts with the City Council Vision and Strategic Direction and leads to the annual, two to five-year, and five-year plus priorities included in this budget book. Below are the City Council adopted FY 2024-25 priorities:
• Es
tablish policies to decarbonize existing buildings and infrastructure and eliminate methane gas use by 2030.
• Create a comprehensive, ongoing Citywide Community Outreach and Engagement Program. 3 Transmittal of Proposed Budget
• Cre
ate a Capital Infrastructure Plan or process for reinvesting in infrastructure to allow the City to evaluate City facilities and assets when upgrades are needed. • Provide greater support to business development centers or mixed-use development areas to increase economic vitality.
• Expedite efforts to improve the stormwater collection, drainage, and storage system, including dredging the Marina lagoon.
• Explore adopting a Gardening Waste ordinance.
• Explore a resolution affirming the City's commitment to integrate new technologies, such as artificial intelligence (AI), without displacing the work force.
• Increase organizational capacity to support the Toyonaka Sister City Program within the Parks & Recreation Department and City Clerk Department.
• Conduct an Annual Transportation Review of progress on all ongoing plans, including project updates and key metrics such as City mode share, collision, and safety data.
These annual priorities are reflected in the FY 2024-25 Citywide Operating Budget and the FY 2024-25 Capital Budget. These budgets advance the priorities by investing in process improvement efforts for key programs, assessing the development of new policies, providing a comprehensive review of various infrastructure needs, and providing support to new programs and community engagement efforts where feasible. 2024-25 Citywide Operating Budget
The table below summarizes the 2024-26 business plans for Citywide operating expenditures:
CITYWIDE OPERATING BUDGET
2024-25
PROPOSED
BUDGET
2025-26
PROJECTED
BUDGET
General Fund $ 168.8 $ 174.6
Special Revenue and Debt Service Funds 28.7 30.0
Enterprise Funds 58.6 64.6
Total Operating Budget $ 256.1 $ 269.2
In millions. Operating costs include debt service payments.
T
he City implemented a two-year budget cycle, which requires that each department submit two one-year expenditure plans and revenue estimates to the City Council for approval. Only the first year of the two-year budget will be adopted. In each alternate year, City staff makes recommendations to the City Council for amending the second-year plan.
W
ith 2024-25 being the start of a new two-year budget cycle, the primary focus of budget development was a comprehensive review of the City’s operating budget to ensure operational priorities aligned with Council priorities, as established at the Council’s strategic planning workshop. Overall, the operating budget reflects the maintenance of existing service levels, with Council’s top priorities funded. 4 Transmittal of Proposed Budget
The p
roposed FY 2024-25 Citywide operating budget is $256.1 million, which is up approximately 7.0% over the adopted FY 2023-24 budget. This predominantly reflects the general increase in the cost of operating the City at existing service levels.
T
he proposed FY 2024-25 budget recommends increasing merit staffing levels by 13.0 Full Time Equivalents (FTE) for a total authorized merit staffing of 549.0 FTE. The budget funds these new positions primarily through special revenue funds, enterprise funds, and internal service funds (9.5 FTE). Impacts to the General Fund (3.5 FTE) have been carefully evaluated to provide necessary operational support and enhance organizational resilience. The additional costs associated with the new General Fund positions will largely be offset by cost recovery from other funds and the elimination of per diem positions. As a result, the net fiscal impact to the General Fund is limited.
Below is a summary of the service enhancements in this budget as outlined by functional area:
• Police - Funding a full-time Senior Management Analyst to enhance mental health crisis response and services, and provide essential support for civilian-response programs, such as the homeless outreach team, the other mental health clinician, and a domestic violence advocate. Additionally, five part-time Community Service Officers will enhance community services, extend unit hours, and create a re
cruitment pipeline from the Police Explorer program. Finally, investment in the Real-Time Crime C
enter system, which integrates data and real-time intelligence, will enable faster and more informed decision-making during emergencies. The benefits of this system extend beyond criminal in
vestigations to include natural disasters, storms, floods, fires, and calls for service. • Parks and Recreation -. The department is reallocating some positions to higher level positions within its existing FTE count to ensure that the positions and the Department’s organizational structure can meet the needs of the community as well as the challenges of recruiting in today’s job market. This includes reallocating a Project Manager to a Senior Project Manager, a Program Assistant to a Senior Program Assistant, and a Community Services Section Manager to a Community Services Manager. The department also made changes within its part time staffing to support its programming and organizational changes, including adding part-time Administrative Assistant hours in Recreation and funding for intern opportunities within departmental administration. • Public Works - Adding operations and staffing resources to enhance streets, solid waste, sewer, and storm and flood control maintenance. Also funding for an organization assessment for the CIP program to be conducted in the upcoming year to improve program effectiveness and efficiency. Additionally, the Wastewater Treatment Plant (WWTP) is scheduled for full operation in 2025. To ensure the new p
lant is ready to function smoothly, the department needs to increase operating budget and staffing le
vels within the Sewer Fund. This investment will enhance operational readiness for the new Clean Water Facility.
• Information Technology – Funding to invest in network multi-factor authentication (MFA) to improve our cybersecurity defense; add a second ISP to provide more internet bandwidth and increase internet r
edundancy and reliability; and implement a Customer Relationship Management (CRM) system to improve our service request management response and tracking. The new CRM system will enable residents and businesses to report issues to the City more efficiently and effectively and track the s
tatus of their requests with greater transparency.
5 Transmittal of Proposed Budget
• Co
mmunity Development – Funding to allocate additional resources to manage complex development applications, growing policy workloads, and affordable housing initiatives. Resources will also be committed to implementing the newly adopted General Plan and Housing Elements in the upcoming fis
cal year.
• Library Services - Recognizing recent challenges in recruiting and retaining part-time staff, the library is converting part-time positions to create two merit positions to better support volunteer coordination and library customer service.
• City Clerk’s Office - Adding part-time support to enhance our capacity to address the rising volume and complexity of Public Records Act requests. This support will bolster our ability to maintain transparency and provide timely responses to our community. • Internal Support & Administration – Adding resources to fully fund the adopted labor agreements for all labor groups; strengthen organizational resilience; enhance emergency preparedness and grant writing support for all City departments; augment management of the City’s real property portfolio; and improve communication and community engagement.
A summary of the changes to the personnel budget, as well as all other operational increases to the baseline budget, are included in the Appendix section of this document.
General Fund
The General Fund is the primary funding source for our core services. The FY 2024-25 proposed budget, including transfers out, is $180.4 million, an increase of 5.0% over the adopted FY 2023-24 budget of $171.7 million. This increase is the result of several factors, including rising personnel costs, especially increases due to negotiated labor contracts and benefits, rising pension costs, service enhancements, and the City’s continued contribution to capital projects.
Th
e proposed budget reflects a moderate growth in most of the General Fund revenues. The revenue projection is based on the assumptions that the high inflation and interest rate environment will continue in the next two years and the property tax in-lieu of vehicle license fees (VLF) shortfalls will be backfilled by the State of California. These key assumptions are discussed in detail in the Budget Overview section of this budget document.
D
ue to the increase in costs and the uncertainty in some revenues, it is projected that the City will have a budget deficit of $10.6 million for FY 2024-25 and will require use of the General Fund Rainy Day Reserve to fund everything currently programmed in the budget. Even though what is currently programmed includes discretionary items, the fact remains that the City will need to begin prioritizing amongst many competing resource demands over the next few years to ensure we remain in a good financial position. 6 Transmittal of Proposed Budget
Me
asure S
Measure S, the 0.25% transactions and use tax extension, generates about $7 million in tax revenue each year.
This critical funding source makes a significant difference for our community by providing much-needed support for both operations and capital improvements.
T
he proposed FY 2024-25 budget showcases how Measure S funding is allocated to enhance our City core services and infrastructure. In addition to providing $2.3 million to support ongoing police, library, parks and recreation programs, the budget includes $3.7 million from Measure S to support CIP projects. These projects include $2.1 million for the Marina Library improvements and reconstruction, $0.6 million for the Police Station parking deck resurfacing, $0.5 million for the Quick-Build Program to improve bike and pedestrian safety, $0.4 million set-aside for synthetic turf field replacement, $0.3 million for replacement of the Bermuda Drive Bridge, and $0.3 million for the Gateway Park Pedestrian Bridge improvements. On May 16, 2024, the Measure S Oversight Committee reviewed and recommended the Measure S 2024-25 budget, which has been incorporated in this proposed budget document.
7 Transmittal of Proposed Budget
2024-25 Capital Budget and 2024-29 Five-Year Capital Improvement Program (CIP) The Capital Improvement Program (CIP) for FY 2024-25 totals $65.2 million. Major projects include the Clean Water Program, Smooth Streets Program, storm and flood control improvements, roadway safety and bicycle/pedestrian initiatives:
C
lean Water Program - The City continues to move closer to completion of the $1 billion Clean Water Program where tremendous progress has been made to upgrade and expand the wastewater treatment plant and the collection systems to provide high-quality services to our community for decades to come. This program leveraged low interest loans with the Environmental Protection Agency (EPA) through the Water Infrastructure Finance and Innovation Act (WIFIA) and the State of California’s State Revolving Fund (SRF) loans to save rate payers over $170 million compared to issuing debt through the municipal bond market.
S
mooth Streets Program – The City will continue to commit $8 million annually as part of the ongoing program to expedite street resurfacing and reconstruction. This program is funded partially by Measure S, and special revenues such as gas tax, Measure A, Measure W, and Road Maintenance and Rehabilitation Account (RMRA) funds.
S
torm and Flood Controls – In January 2024, the Community Flood and Storm Protection Fee Ballot Measure was approved by property owners, passing with 51.78% of the vote. This measure will generate approximately $4 million annually in stormwater fee revenue, providing consistent and sustainable funding for significant improvements to our stormwater system. The new funding will be allocated to immediate storm preparedness and mitigation improvements, the development of a stormwater master plan, and capital projects aimed at enhancing our stormwater infrastructure.
B
ikeway and Pedestrian Improvements - Our 2024–29 CIP allocates $12.7 million for bikeway and pedestrian capital improvements over the next five years. In the upcoming fiscal year, we are committing $3.0 million to these initiatives, including $1.6 million for safe routes to school projects and $0.5 million for the Quick Build Mobility Program to enhance bike and pedestrian safety.
I
n addition to these major initiatives, we have several other important capital and infrastructure projects programmed in the budget for FY 2024-25. Some of the notable projects include:
• M
arina Library Branch Reconstruction Project – Investing an additional $2.1 million from Measure S funding and $1.7 million in grant funding to fix the Marina Library structural issues and make improvements and renovation. The total project will cost $7.6 million. This project is 2/3 funded by grants and 1/3 by city funds. Our investment today will ensure our residents have a great library facility to enjoy and benefit from for years to come.
• Bermuda Drive Bridge Replacement Project – The existing bridge, built in 1954, has structural and seismic deficiencies. Replacing the bridge will ensure a safe and reliable route for residents and other u
sers of the roadway. In the upcoming fiscal year, $6.1 million grant funds and $2.7 million from gas ta
x, Measure S and Measure A funds will be programmed into the project. This funding will advance the project from pre-project planning into the construction phase, addressing a critical infrastructure need for our community.
8 Transmittal of Proposed Budget
• Cit
ywide Facilities Conditions Assessment - The purpose of this Citywide program is to evaluate each City owned facility on an individual basis, analyze potential issues with the physical conditions, develop cost estimates and use that information to prioritize maintenance and repairs in the most efficient manner. The assessment is scheduled to be accomplished within fiscal year 2024-25. • Central Park Playground - The Central Park Master Plan outlines a long-term conceptual plan to make incremental improvements to the park; including a new plaza and underground parking at the 5th Avenue side of the park, relocated tennis courts, a new community event building, new picnic pavilion, a
nd renovations to the existing children’s playground area. Due to its age and condition, the renovations to the children’s play area were always anticipated to be the first phase of the project.
P
hase 1 includes a new “Adventure Village” playground design that incorporates the natural character of Central Park while the magical forest inspires creative and imaginative play, a new restroom building t
hat will serve both the playground area and the future tennis courts as well as a new picnic shelter with BBQ’s.
• Development of a Citywide Stormwater Master Plan – The City’s last Storm Drain Master Plan (SDMP) was drafted in 2004 and many of the improvements identified in the SDMP were not completed due to insufficient funding resources. The recent passage of the Community Flood and Storm Protection Fee p
rovides the City with the financial means to revisit and update the SDMP and begin implementation of necessary storm system improvements.
• Parks and Recreation Projects - Additional funding for park improvements. This includes improving our sport courts, replacing and updating playground equipment to ensure safe and engaging play areas for c
hildren, and renovating park restrooms to improve cleanliness and accessibility for all visitors.
Th
ese projects are a testament to the investment and commitment we make to our community even as we face economic and revenue uncertainties. These priority projects, along with other major capital investments, are discussed in detail in the Capital Improvement Program section of this budget document.
Fiscal Reality and Challenges
While we prioritize Council goals and community needs, this budget is developed amidst a complex financial environment. We must acknowledge the current fiscal realities, including high inflation, a tight labor market, a slowdown in the housing market, and potential revenue shortfalls. Uncertainties related to our tax revenues raise concerns about our financial sustainability. Additionally, we also face increasing costs to provide services, ongoing pension obligations, and funding limitations for CIP projects.
T
ax Revenue Uncertainties
San Mateo relies on tax revenues to fund our core services. Although secured property tax remains a stable revenue source, this revenue base is projecting a moderate 3.5% and 4.0% annual growth for the next two years.
S
ales tax, as the City’s second largest tax revenue, is projected to stay flat with a moderate 1-2% annual growth. Due to a major hotel closure, the City is projecting to lose $3.0 million annually in Transient Occupancy Tax (TOT), projecting an annual TOT at $4.0 million in FY 2024-25. Property transfer tax fluctuates with economic conditions. Due to high interest rates and a cooling housing market, property transfer tax is anticipated to stay flat with an $8.0 million revenue projection for the upcoming year. 9 Transmittal of Proposed Budget
Ano
ther major uncertainty we face is the State’s property tax in-lieu of vehicle license fee (VLF). VLF is a key component of the City’s property tax revenues, making up roughly 18% of our total property tax revenues, and about 10% of the total General Fund revenues. The absence of reliable funding sources for VLF from the State of California has become a major threat to the City’s fiscal sustainability.
The City’s FY 2024-25 proposed budget assumes that the State will eventually honor its VLF obligations. Our share of the FY 2022-23 county-wide VLF shortfalls is $4.2 million, and we expect this to be backfilled in FY 2024-25. However, if this assumption does not hold, the General Fund’s FY 2024-25 budget deficit will increase from the current $10.6 million to $14.8 million. Furthermore, if the State budget deficit situation does not improve, our share of the FY 2023-24 VLF shortfalls ($6.6 million) will be at risk, potentially pushing the City’s projected FY 2025-26 budget deficit from the current $12.5 million to $19.1 million.
Pension Costs
Pension obligations have placed a significant strain on our budget. CalPERS pension contribution requirements have increased significantly over the years due to a number of factors, including CalPERS lower-than-expected investment returns and changes in actuarial assumptions. The City’s unfunded pension liability is nearly $300 million. Citywide pension costs are expected to go up in FY 2024-25, primarily due to the CalPERS’s investment loss of -7.5% in FY 2022. This will add an additional $2 - $10 million per year to the City’s pension costs, as compared to that for 2023-24. As such, we are required to make additional payments through FY 2030-31, after which pension requirements are expected to gradually ramp down, provided CalPERS can achieve its 6.8% annual investment return target for future years.
To demonstrate the impact of these increases on General Fund operations, the table below compares expected pension expenditures over the next ten years with our projected sales tax revenue, which is the second largest General Fund revenue source.
Table 1: Comparison of General Fund 10-Year Pension Costs and Local 1% Sales Tax Projection (in millions)
FISCAL YEAR
GENERAL FUND
PENSION
NORMAL COSTS*
GENERAL FUND
PENSION
UAL REQUIREMENT**
GENERAL FUND
TOTAL
PENSION COSTS
PROJECTED
1% SALES TAX
REVENUE
GENERNAL FUND
TOTAL PENSION
COSTS AS % OF
SALES TAX
2023-24 $5.9 $17.4 $23.3 $22.5 104%
2024-25 $5.9 $19.4 $25.3 $22.5 112%
2025-26 $5.9 $20.2 $26.1 $23.0 114%
2026-27 $6.0 $21.6 $27.6 $23.4 118%
2027-28 $6.0 $22.7 $28.7 $23.9 120%
2028-29 $6.0 $24.9 $30.9 $24.4 127%
2029-30 $6.0 $25.5 $31.5 $24.9 127%
2030-31 $6.0 $26.1 $32.1 $25.4 127%
2031-32 $6.0 $25.4 $31.4 $25.9 121%
2032-33 $6.0 $25.2 $31.2 $26.4 118%
* Pension normal cost presents the annual cost of providing pension benefit for active employees based on their one-year service. **UAL (Unfunded Actuarial Liability) requirement is the annual payment based on the amortized dollar amount of the City’s unfunded pension liability. 10 Transmittal of Proposed Budget
As the table indicates, our entire local 1% sales tax will not be sufficient to cover the General Fund’s share of the annual pension contribution requirement. This example demonstrates the type of pressure the increase in pension expenditures will put on the General Fund and City operations, as these expenditures are consuming an increasing share of our overall operating revenues and limiting our ability to make new service-level commitments.
Agi
ng City Facilities and Infrastructure
We all know that parks, open space, playgrounds, libraries, vibrant recreation facilities, smooth and safe streets, storm and flood controls, and clean water infrastructure are essential for a thriving community. The City is committed to continuing to invest in our infrastructure and improve our facilities to a level the community deserves. However, maintaining and improving our aged City facilities and infrastructure requires significant funding, and right now, our resources are limited.
S
treets and Transportation
Currently, we rely on special revenue sources (Gas Tax, Measure A, Measure W, Measure M, and RMRA) totaling $8.3 million annually to fund streets and transportation projects. However, the Smooth Streets Program alone requires annual funding of $7.8 to $8.0 million, leaving little for other critical projects. To address the funding gap, we often turn to the General Fund and Measure S for extra funding support. This may become more and more challenging as the General Fund itself is experiencing a significant budget deficit.
Ag
ing City Facilities
The General Fund, which supports all City facility repairs and improvements, faces increasing pressure.
Although General Fund and Measure S combined provide $7.25 million annually to fund CIP projects, it is still not enough to meet all the needs.
Ma
ny City facility projects were put on hold or deferred due to funding issues, such as improvement projects for the 2nd and El Camino Real parking garage, structural repair of the Main Library Garage, waterproofing and painting the Main Street, Central, and Transit Parking Garages, all of which highlight the significant need related to City facilities.
A
lthough funding is a challenge, I believe, by working collaboratively, exploring funding options, and prioritizing needs, we can create a plan to build the infrastructure and facilities our community deserves. To ensure we're investing wisely, during FY 2024-25, the City will conduct a comprehensive Citywide facilities assessment. This assessment will help us understand our facilities’ condition, prioritize needs, and develop a strategic plan for investing in and protecting our facilities. We will keep you updated on the results of the Citywide facilities assessment and future plans.
11 Transmittal of Proposed Budget
Ongoing Fiscal Sustainability Actions
Our City has a proud tradition of fiscal responsibility. I appreciate the City Council's prudent fiscal discipline, which has led us to a strong financial position. Thanks to careful and proactive planning, we’ve built a strong financial position with healthy reserves. This financial prudence allows the City to maintain current service levels, invest in necessary improvements, and continue funding important capital projects for the upcoming fiscal year without having to take drastic measures in response to the current revenue uncertainties.
However, the City’s General Fund ten-year forecast, which is included in this proposed budget, has highlighted the long-term financial challenges we face.
Table 2: General Fund Ten-Year Forecast – Middle-Ground Scenario (in millions) T
he forecast, based on the middle-ground forecasting scenario, assumes that the State and the County will reach an agreement to fix the VLF funding issue, making VLF revenues more reliable, while potentially reduced.
Under this scenario, the City can maintain its service levels for a few more years. However, as the table shows, in four years, if economic conditions do not improve and no actions are taken to address the budget imbalance, we may risk depleting the General Fund Rainy Day Reserve. Furthermore, our General Fund balance may fall short of maintaining the 25% operating reserve.
To balance the budget, the strategy is straightforward – increase revenues and/or reduce spending. Given the current economic conditions and unresolved VLF shortfall issue, our revenues are expected to remain flat with only moderate annual growth. This growth will be insufficient to keep pace with our expenditures. To maintain the City’s fiscal sustainability, we should start planning for potential actions, which may include reviewing and optimizing the current cost recovery plan, seeking grant funding, assessing new revenue opportunities, and considering potential future revenue ballot measures. Furthermore, the City may employ citywide cost containment strategies to reduce expenses, such as reducing discretionary spending, cutting non- essential programs, implementing hiring freezes, eliminating current vacancies and reducing future vacancies through attrition, and/or implementing furloughs with corresponding service reductions. Additionally, investment in capital projects may be reduced or deferred.
Several variables will impact our financial outlook in the coming years. If the housing market rebounds, our tax revenue forecast may improve. If inflation returns to the Federal Reserve’s 2% target, it will ease some of the rising cost pressures we are currently facing. And we will continue to advocate for VLF funding and look for a long-term solution. While we must be prepared for the worst, we hope that these factors, especially the VLF funding issue, will turn in our favor.
10-YEAR FORECAST
GENERAL FUND 2024-25
Proposed 2025-26 2026-27 2027-28 2028- 29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 Total Revenues 169.8 173.0 176.1 181.1 186.2 191.4 197.0 202.9 209.1 215.6 222.3 Operating Expenses 168.9 174.6 177.1 182.1 188.0 192.5 197.1 200.5 204.5 207.6 211.5 Transfers to CIP 8.1 7.3 7.3 7.3 7.3 7.3 7.3 7.3 7.3 7.3 7.3 Transfers Out - Debt Service & Other 3.5 3.5 3.4 3.4 3.4 3.0 3.0 3.0 3.0 3.0 3.0 Total Expenditures 180.4 185.3 187.7 192.8 198.7 202.8 207.4 210.8 214.8 217.9 221.8 Surplus / (Deficit) (10.6) (12.3) (11.6) (11.7) (12.5) (11.4) (10.3) (8.0) (5.8) (2.3) 0.4 General Fund - Beginning Fund Balance 109.8 99.2 86.9 75.3 63.6 51.1 39.6 29.3 21.4 15.6 13.3 General Fund - Ending Fund Balance $99.2 $86.9 $75.3 $63.6 $51.1 $39.6 $29.3 $21.4 $15.6 $13.3 $13.7 12 Transmittal of Proposed Budget
Future of San Mateo
Despite the financial challenges we are currently facing, I am confident that we will overcome the obstacles and emerge stronger. San Mateo is a wonderful place to live and work. Its central location on the Peninsula, its diversity and high quality of life with well-maintained parks, excellent schools, and a safe environment continue to make it an exceptional city. I firmly believe in the potential of San Mateo and am optimistic about our future. Together, we can navigate through these difficulties and continue to make our community better for everyone.
I
n that vein, as your City Manager, I have outlined five operational priorities, in alignment with the City Council Vision and Strategic Direction, designed to prepare this organization to serve the City and its residents better now and into the future. These five priorities include:
A
ttract and Retain Staff
The greatest resource our City has is our staff. Over the past few years, we have experienced significant turnover. Finding new staff, providing the training and opportunities they need to be successful, and keeping the staff we have has proven to be very challenging. Establishing a stable City work force has been my focus since I came on board in 2023 and will continue until we are adequately staffed to provide efficient and effective service levels to meet the needs of our community.
Improve Communications and Community Engagement
It is my goal to provide proactive communications that result in effective collaboration between the City and the community. Not only is it our duty to inform the community, but it is our duty to listen to the community and be caring and responsive. We must be transparent and inclusive in our efforts to engage with the community and support people of all backgrounds. We have launched a campaign to make this happen, including mailing newsletters to the entire community, issuing weekly electronic newsletters, increasing our messaging on social media, translating our messages in Spanish, and working on Diversity, Equity and Inclusion initiatives that bring new voices to the table.
Land Use
With the recent passage of our Housing Element and General Plan 2040, we are now concentrating our efforts on implementation of the Council and community vision for our future. With a focus on economic vitality and the housing goals of protection, preservation, production, promotion, and affirmatively furthering fair housing, we hope to achieve our land use goals as expeditiously as possible. Furthermore, staff will be educating and informing the community on a potential land use ballot measure for the November 2024 election to have the General Plan and Housing Element reach its envisioned full potential.
Capital Improvement Program (CIP)
As stewards of our city, we must reinvest in our infrastructure. Along with retaining the necessary resources and staffing to achieve our CIP goals, we must assess our facilities and establish maintenance programs to protect our investment in our infrastructure. We must position our CIP program to efficiently and effectively deliver much needed infrastructure projects. Funding this effort is a challenge, and we will need to identify future funding sources to ensure we can accomplish this goal.
13 Transmittal of Proposed Budget
Financial Sustainability
In the upcoming year, we must prioritize financial sustainability to ensure long-term financial health for the City. While current reserves are strong, long-term forecasts show budget challenges. We need to explore opportunities for revenue growth and implement cost-saving measures to maintain essential services and build a healthy financial future for the organization.
Closing Remarks
I am honored to serve as your City Manager and incredibly excited about the future of the City of San Mateo.
Our city is brimming with energy and potential, with exciting development projects underway and a vibrant community spirit. Through the budget process, it is my goal to provide you with a thoughtful, strategic, and informative budget plan that aligns with the City Council’s priorities and addresses the community’s needs. I’m also tremendously proud of the work we have done to prudently utilize our resources to provide a great level of service to our community while building a level of resiliency to withstand the challenges we face. I am grateful for Council’s support as we have opted to maintain our service levels with enhancements in targeted areas and to continue to invest in our community in the face of financial uncertainties, all while remaining committed to creating better sustainability in the long term.
The development and delivery of the proposed budget to the Council is the culmination of months of work from staff throughout the organization, and it is a true team effort. I would like to thank the City Council for articulating a vision and setting priorities that helped us develop the budget. I would also like to thank my executive team, along with their respective staff members, for their efforts in supporting the budget development process. My thanks also go to the members of the Finance Department, Finance Director Karen Huang, Deputy Director of Finance Abby Veeser, Budget Manager Renee Halcon, Senior Accounting Assistant Samantha Wong, and Accounting Assistant Christopher Chau, who drove the process to develop the budget and prepare this budget document. Finally, I commend Public Works Director Matt Fabry, Deputy Director of Public Works Deryk Daquigan, and Business Manager Jamie Perez for their overall management of the capital budget and long-term capital plan.
Respectfully submitted,
A
lex Khojikian
City Manager
14 Transmittal of Proposed Budget
City Overview
15 City Council Vision
San Mateo
• Is a pre-eminent City between San Francisco and San Jose. • Has strong, attractive commercial areas and viable, wholesome neighborhoods. • Has a solid, healthy economic and financial base that cultivates innovation and technology. • Includes its diverse population in all facets of community life and is a nurturing place for youth. • Is safe and has well maintained infrastructure.
• Is the cultural center of the County.
• Is increasingly sustainable and a leader in reducing carbon emissions.
To achieve this vision, the San Mateo City Government will:
• Facilitate the effective functioning and development of the community and its citizens. • Ensure all elements of the community are well represented in the government process. • Serve as both a facilitator and a provider in seeing that community needs and desires are addressed through the most appropriate, effective delivery system whether it is public, non-public, or public/private partnership. • Serve as a consensus builder in the community and articulate collective direction. • Maintain a responsive, capable staff dedicated to serving the community in a non-bureaucratic manner and provide high value for the expenditure of public funds.
• Look to the long-term future of the community and seek constant improvement, including increasing sustainability and reducing the community's carbon footprint.
• Be a full partner in the sharing of common services and regional affairs that affect the City. 16 City Council Strategic Direction
The strategic directions express key targets that must be accomplished to achieve its vision. These strategic directions are:
Safe, Clean, and Attractive Neighborhoods
• Ensure higher levels of public safety, especially in neighborhoods under the most stress. • Enhance the quality of residential neighborhoods by encouraging improved appearance and more community involvement.
Successful Businesses and a Solid Tax Base
• Increase the economic vitality of the City with strengthened ties between business and the general community.
A Community Where Residents Can Flourish and Y outh are Nurtured • Continue to encourage involvement of youth in our community by improving programs for children, pre-teens, and teens.
• Continue to support efforts to improve access to and affordability of early childhood care and education.
Orderly Planning, Development, and Functioning of the Community • Support future growth and redevelopment in Downtown, other commercial areas, and along the transportation corridor to ensure a well-planned environment and promote a high quality of life. • Continue efforts to increase entry-level housing, strive for a balance between jobs and housing, and provide incentives for City employees to live in San Mateo.
• Continue to invest in the long-term infrastructure needs of the City and create an identity for San Mateo that generates civic pride and responsibility.
An Open, Participative, and Effective City Government
• Continue to provide cost-effective and quality services that are accessible to all segments of the San Mateo community.
• Maintain City finances where expenses do not exceed ongoing revenues. • Expand community outreach and participation opportunities for all who live and/or work in San Mateo. • Continue to cooperate with regional partners, schools, and other agencies to improve infrastructure and services, strengthen partnerships, avoid duplication, and decrease costs. • Develop and maintain an organization that values employee participation and a sense of ownership. 17 City Council Priorities
Items to be Completed within the Fiscal Y ear:
• Expedite efforts to improve the stormwater collection, drainage, and storage system, including dredging the
Marina lagoon
• Explore adopting a Gardening Waste ordinance
• Explore a resolution affirming the City's commitment
to integrate new technologies, such as artificial
intelligence(AI), without displacing work force
• Increase organizational capacity to support the
Toyonaka Sister City Program within the Parks &
Recreation Department and City Clerk Department
• Conduct an Annual Transportation Review of progress
on all ongoing plans, including project updates and
key metrics such as City mode share, collision and
safety data
• Establish policies to decarbonize existing buildings
and infrastructure and eliminate methane gas use by
2030
• Create a comprehensive, ongoing Citywide
Community Outreach and Engagement Program
• Create a Capital Infrastructure Plan or process for
reinvesting in infrastructure to allow the City to
evaluate City facilities and assets when upgrades are
needed
• Provide greater support to business development
centers or mixed use development areas to increase
economic vitality
Items to be Completed within 2 to 5 Y ears:
• Consider the adoption of wage theft protections
• Integrate master plans to increase efficiency and
community impact
• Design and implement capital improvements for
permanent street closure
• Initiate a Community Budget Process for anticipated
revenue from Measure CC
• Remove North Shoreview from FEMA Flood
Assessment
• Explore the establishment of Property-Based
Improvement Districts
• Explore the implementation of a Customer Response
Management or 311 system
• Enhance city-wide disaster response and emergency
preparedness
• Implement the adopted General Plan
• Implement Housing Element Policies
• Address structural issues at the Marina Library
• Reconstruct all failed streets in San Mateo by 2026
• Replace all remaining high voltage circuits to improve safety and reliability of the street light system
• Implement a robust, year-round Downtown Activation
Program as part of our core City services
• Prioritize planning, design, construction and
maintenance of rapid safety improvement projects
citywide and ensure there is a reliable City fund for
long term success
• Explore piloting a City Grant Fund
• Improve and strengthen democratic systems and
decrease polarization
• Work with schools, community colleges, businesses,
and other organizations to expand youth and
senior workforce development & civic leadership
opportunities
• Deliver the Clean Water Program
Items to be Completed in 5 or More Y ears:
• Implement Library Space Master Plan
• Implement the Central Park Master Plan
• Expedite efforts to improve the stormwater collection, drainage, and storage system, including dredging the
Marina lagoon
• Implement a Green Fleet by 2030
• Expedite efforts to provide high quality effluent from the wastewater treatment plant upgrades to support
the future production of potable water
• Minimize impacts to residents from train horn noise at City at-grade crossings
• Study resource feasibility for the downtown grade
separations and long-term train corridor improvements
• Improve traffic flow on 19th Ave and Fashion Island
Boulevard from Grant to Mariners Island Boulevard
• Complete all High and Medium-High priority projects
in the 2020 Bicycle Master Plan and the Pedestrian
Master Plan with the goal of prioritizing quick-build
projects where feasible
18 19
City Profile
Location
The City of San Mateo is located in San Mateo County, on the Peninsula in the San Francisco Bay Area. It is bordered by Burlingame to the north, Foster City to the east, Belmont to the south, and Hillsborough to the west. The City is conveniently situated 19 miles south of San Francisco and 30 miles north of San Jose. It covers an area of 15.4 square miles, including 3.87 square miles of tidelands from the San Francisco Bay to the east and a range of coastal mountains to the west.
The City
The City was incorporated in 1894 and was originally
chartered in 1922. The current charter was adopted in
1971 and revised in 2002. San Mateo has a Council-
Manager form of government. The City shifted from Council members being elected at-large to districts beginning in the November 2022 election, where three of the five districts were open. The remaining two districts will be open for election in November 2024. The Council selects a Mayor
from among its members each December for a one-year
term. The Mayor and City Council serve as the legislative and policy making body of the City. The City Manager,
appointed by the Council, serves as chief executive officer and is responsible for the day-to-day administration of City affairs. The City Council also appoints a City Attorney.
There are twelve Advisory Boards and Commissions.
Services
The City provides a full range of municipal services.
These include police, planning, building, sewer, street maintenance, and general administrative services. Fire
service is provided by the San Mateo Consolidated Fire
Department. Water is provided to the residents of the
City of San Mateo by California Water Services, a private company. The City operates and maintains facilities for wastewater treatment. In addition, the City offers thirty-five parks, six recreation centers, three libraries, and an 18-hole golf course. The San Mateo Performing Arts Center hosts productions by numerous local, regional, and international artistic enterprises, including the Peninsula Ballet Theatre, the Peninsula Civic Light Opera, and the Peninsula
Symphony. San Mateo has abundant shopping areas,
including two major regional shopping centers, Hillsdale Shopping Mall, and Bridgepointe.
Population and Demographic
Characteristic
Based on the California Department of Finance, the City’s population as of 2024 was just over 103,000, which
represents about 15.20% of the countywide population.
Also based on the most recent U.S. Census data, per capita personal income for San Mateo residents was $78,990,
which is slightly above the amount for San Mateo County as a whole ($77,741) and well above the value for the State of California ($45,591). According to the Employment
Development Department, the City's unemployment rate is
3.3%, which is the same as the County's unemployment rate at 3.3%.
20 City Profile
Local Economy
San Mateo is centrally located in the San Francisco Bay Area and has direct access to interstate highways, rail lines, a trans-bay bridge, public transit routes, and the San Francisco International Airport. San Mateo serves
as a center of commercial and residential activity. The Transit Center is a multi-modal transportation hub allowing people to board Caltrain to destinations as far north as San Francisco and as far south as Gilroy.
The community is comprised of residences of all types
and at a range of costs, major retail and commercial
establishments, a downtown transit center, a community
college, and two major medical centers. It is also the
home of the San Mateo County Events Center. The robust
economy has renewed interest in the downtown area,
which continues to attract quality small- to medium-sized businesses. The main City Library, completed in 2006,
is the cultural center of the City and benefits many local and regional patrons. The Police Station, completed in
2009, serves as the headquarters to protect and serve the residents in the City.
City Statistical Data
Miscellaneous statistical data for the City of San Mateo is as follows:
Date of Incorporation
1894
Form of Government
Council-Manager
Area in Square Miles
15.4 Capital Assets
6 Community Centers
3 Libraries
35 Parks
1 Golf Course
1 Police Station
6 Fire Stations
204 miles of streets / 7,500 street lights
260 miles of sanitary sewers
148 miles of storm drains
Median Age of Residents
38.0 Public School Enrollment
19,554
Top Employers
County of San Mateo Medical Center
San Mateo-Foster City Unified School District
Sony Interactive Entertainment
San Mateo Union High School District
San Mateo Community College District
Franklin Templeton Investor
21 City Organizational Chart
COMMUNITY
DEVELOPMENT
PUBLIC
WORKSPOLICE PARKS &
RECREATION LIBRARY INFORMATION
TECHNOLOGYFINANCE HUMAN
RESOURCES
OPERATING DEPARTMENTS
CITY MANAGER CITY CLERK
CITY ATTORNEY
CITY COUNCIL
COMMUNITY OF SAN MATEO
BOARDS & COMMISSIONS
Civic Arts Committee
Community Relations Commission
Investment Advisory Committee
Library Board
Measure S Oversight Committee
Mosquito and Vector Control District
Parks & Recreation Commission
Personnel Board
Planning Commission
Senior Citizens Commission
Sustainability and Infrastructure Commission
Y outh Advisory Council
Mayor
Deputy Mayor
Council Member
Council Member
Council Member
City Manager
City Attorney
City Council
Lisa Diaz Nash
Rob Newsom Jr.
Adam Loraine
Rich Hedges
Amourence Lee
Alex Khojikian
Prasanna Rasiah
Assistant City Manager
City Clerk
City Librarian
Community Development Director
Finance Director
Interim Human Resources Director
Information Technology Director
Parks and Recreation Director
Police Chief
Public Works Director
Department Heads
Christina Horrisberger
Martin McTaggart
James Moore
Zach Dahl
Karen Huang
Shawnna Maltbie
Pete Owen
Joanne Magrini
Ed Barberini
Matt Fabry
22 Basis of Budgeting
Fund Accounting Budget System
The City of San Mateo’s budget is organized on the
basis of the fund accounting system, in which each fund is considered a separate budgeting entity. Government
resources are allocated to and expenses accounted for
in individual funds based upon the purposes for which
they are to be spent and the means by which spending
activities are controlled. All operating funds’ budgets lapse at the end of the adoption cycle. The capital projects fund appropriations are valid for the life of the projects. The City also maintains an encumbrance accounting system as one
technique of accomplishing budgetary control. Encumbered amounts in the operating budget lapse one year after
the end of the fiscal year. There is no formal provision in departmental budgets for depreciation and compensated
absences (i.e. accrued vacation and sick leave time), but they are budgeted as internal services fund charges. The following fund types are used by the City:
Governmental Fund Types
All governmental fund budgets are accounted for using
a current financial resources measurement focus and a
modified accrual basis.
General Fund
This fund accounts for all financial resources not required to be accounted for in other funds, and is the general
operating fund of the City. The General Fund has four sub- funds: the Measure S Tracking sub-fund, the Downtown
Services sub-fund, the Recreation Services sub-fund, and the Golf sub-fund.
Special Revenue Funds
These funds account for the City’s revenues from sources which, by law or administrative action, are designated to finance particular functions or activities other than capital projects or expendable trusts.
Debt Service Funds
These funds account for the accumulation of financial
resources for and the payment of principal, interest, and related costs on general long-term debt.
Capital Programs Funds
These funds account for financial resources to be used
for the acquisition or construction of major capital facilities (other than those financed by Proprietary Fund Types).
Proprietary Fund Types
All proprietary fund budgets are accounted for on a flow of economic resources measurement focus and a full accrual basis.
Enterprise Funds
This fund accounts for operations of the City that are
financed and operated in a manner similar to private
business enterprises.
Internal Service Funds
These funds account for the financing of services provided by one department to other departments on a cost-
reimbursement basis.
Budgetary Controls
Effective July 1, 1986, the City implemented a two-year budget cycle. The two-year budget process requires that each department submit two one-year expenditure plans
and revenue estimates to the City Council for approval.
Only the first of the two years’ budget will be adopted. In each alternate year, City staff makes recommendations to the City Council for amending the second-year plan. In any budget cycle, to remain adaptable to changing economic
and/or operational conditions, the City may choose to
develop one-year instead of two-year budget plans.
The Department Heads are responsible for containing
expenditures within their budgeted appropriations as
approved by the City Council. Subsequent to the adoption of the budget, all additional changes to the budget require City Council approval.
Activities of the General Fund, Special Revenue Funds,
Debt Service Funds, Proprietary, and Capital Funds are
included in the annual budget. The level of budgetary
control is the department within each fund.
23 Budget Preparation Timeline
July Through September
• Departments report out on performance and workload
indicators from the previous fiscal year.
• Encumbrances and capital project carryovers are
incorporated into department budgets and long-term
financial plans of each applicable fund.
• Preliminary financial results from the previous fiscal year are reported to Council.
• Initial scoping meetings are held between Department
Heads and the City Manager to discuss any significant
changes to the departmental operating or capital
budget that will be proposed for the upcoming cycle.
October Through December
• Schedule for the development of the following
fiscal year’s budget is established and distributed to
departments.
• Final financial results from the previous fiscal year, in the form of the Comprehensive Annual Financial
Report, are presented to Council.
• Development of internal service charges and cost
allocations begins.
• Budget direction and guidance are provided to
departments.
Like any large, complex organization, the process to develop and produce the budget is continuous throughout the fiscal year, which runs from July 1 to June 30. The major activities and milestones are as follows:
January Through March
• City Council holds its annual goal setting session to identify budget priorities.
• Annual mid-year financial report is delivered to
Council.
• Departmental operating and/or capital budget
requests are received and evaluated by Finance and
the City Manager’s Office.
• Revenue projections for major General Fund tax
revenues are finalized.
April Through June
• City Council approves Master Fee Schedule during a
public hearing.
• Long-term financial plans for applicable funds are
finalized.
• Study session is held with Council to introduce
major components of the budget and receive final
feedback and guidance prior to the delivery of the
recommended budget.
• City Council holds two public hearings on the
recommended budget.
• Final budget adopted by the City Council.
24 Budget Preparation Process
2024-25 Budget Development Process
The development of the 2024-25 budget began in the second half of calendar year 2023, with the department heads having scoping meetings with the City Manager to discuss their plans, at a high level, for operating budget adjustments for the upcoming business plan. Once these scoping meetings are concluded, departments submit their initial baseline budgets and requests for service level adds to the City Manager for review and approval. As 2024 got underway, the focus shifted to baseline operating budget reviews, evaluation of service level add requests, and identification of available capacity for service level adds. In late-January, Finance staff provided a comprehensive fiscal update to Council to set expectations on capacity for service level increases. Subsequently, Council held its strategic planning workshop, which provided direction on priorities for new initiatives in the operating budget.
Second half of the calendar year Finance meets with the CIP Committee, consisting of the City Manager, Assistant City Manager, Finance Director, Public Works Director, and Parks and Recreation. The meetings consists of evaluating the status of the currently budgeted projects in the 5-year CIP, inventorying all existing unfunded projects, and identifying any new capital requests. Once that was completed, the departments, primarily Public Works and Parks and Recreation, updated cost estimates for all existing projects, funded and unfunded, and established initial estimated for new capital projects.
The CIP Committee then developed an initial list of priority projects for funding, which predominantly consisted of existing projects that had been previously slated for funding. In parallel, staff from Finance, Public Works, and Parks and Recreation updated revenue estimated from the various project funding sources to determine the overall capacity to fund priority projects. The CIP Committee utilized this information to then make final funding decisions on projects for the 2024-29 5-year CIP.
In mid-April, staff presented to City Council with a preview of the recommended budget which primarily focused on General Fund revenues, the long-term financial plan, and pension related costs along with a preview of the 2024-29 CIP 5-year plan. Staff incorporated Council feedback and finalized numbers for the 2024-25 budget, which included five year financial plans for each of the applicable funds. Attention then turned towards the design and creation of the budget document. The proposed 2024-25 budget was delivered at the first City Council meeting in June and public hearings were held and the final budget adopted before June 30.
25 GFOA Budget Award
26 CSMFO Budget Award
RCalifornia Society of Municipal
Finance Officers
Certificate of Award
Operating Budget Excellence Award
Fiscal Year 2023-2024
Presented to the
City of San Mateo
For meeting the criteria established to achieve a CSMFO Award in Budgeting.
January 29, 2024
Rich Lee James Russell-Field, Chair
2023 CSMFO President Recognition Committee
Dedicated to Excellence in Municipal Financial Reporting 27 BUDGET MESSAGE
Financial Trends
28 General Fund Revenues
5-YEAR TREND - GENERAL FUND REVENUES BY CATEGORY (IN MILLIONS) FY 2024-25 GENERAL FUND REVENUES $169.8 MILLION
Property tax
Sales tax
Property transfer tax
Transient ccupancy tax
Business license tax
Recreation and golf service charges
Franchises, permits, fees and fines
Intergovernmental
Invetment and other revenues
Charges to other funds
72 29
14 4
7 6
9 12
(1)
11 81
30 7
6 9
7 12
3 3
9 78
30 7
5 7
8 11
3 4
9 84
30 8
4 8
8 11
3 5
9 86
31 8
4 8
8 11
3 5
9 2021-22 ACTUALS 2022-23 ACTUALS 2023-24 ESTIMATES 2024-25 PROPOSED 2025-26 PROJECTED 29 Major General Fund Tax Revenue
MAJOR GENERAL FUND TAX REVENUES: PROPERTY TAX
CHANGES IN ASSESSED VALUATIONS
FISCAL YEAR
ENDS JUNE 30
% CHANGE FROM
PRIOR YEAR
2013 2.6%
2014 7.0%
2015 7.4%
2016 8.5%
2017 7.7%
2018 8.4%
2019 8.4%
2020 7.6%
2021 7.5%
2022 3.5%
2023 8.1%
2024 5.5%
2025 3.5%
Average 6.6%
$0
$10
$20
$30
$40
$50
$60
$70
$80
2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Estimates
PROPERTY TAX (IN MILLIONS)
Property tax is the General Fund’s largest and most stable revenue source and is driven by growth in property assessed value.
The City’s assessed valuation attributable to the General Fund is heavily weighted toward residential properties at about 80%.
As shown in the table below, the City’s assessed value (AV) has experienced strong growth, increased an average of 6.6% annually, over the last 13 years. It went from a low of 2.6% in fiscal year (FY) 2013 and a high of 8.5% in FY 2016. However, due to high interest rates, AV growth has showed sign of slowing dow, reflected in the 5.5% growth for FY 2023-24 and a latest projection of 3.5% growth in the upcoming fiscal year.
One of the kep components of property tax revenues is property tax in lieu of vehicle license fees (VLF). Funding for VLF continues to be threatened as the VLF shortfall increases. And State backfill remains uncertain. The State proposed budget for FY 2024-25 did not include a line item to backfill the local VLF shortfalls. The County of San Mateo and local cities will continue to work together to advocate for the State to honor its VLF obligations.
Staff will continue to monitor the issue and update the long-term financial plan accordingly as more information become available.
30 Major General Fund Tax Revenue
MAJOR GENERAL FUND TAX REVENUES: SALES TAX
$-
$5
$10
$15
$20
$25
$30
2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Estimates
SALES TAX (IN MILLIONS)
Local 1% Sales Tax (including Prop 172) Measure S
The chart shows sales tax revenues for the last ten years, including estimates for FY 2023-24. The blue bars represent the local 1% sales tax, and the yellow bars represent the 0.25% Measure S transaction and use tax.
The combined total sales tax revenue for the City is also depicted.
Key points from the chart:
Before the pandemic, the City’s sales tax revenues were stable and showed moderate growth following the economic recovery from the Great Recession of 2008.
Sales tax revenues dropped significantly in FY 2019-20 and 2020-21 due to the pandemic.
The City's sales tax revenues have recovered over the last two years.
The outlook for sales tax revenue is stable, with expectations of moderate growth in the coming years. 31 Major General Fund Tax Revenues
$0
$2
$4
$6
$8
$10
$12
$14
$16
PROPERTY TRANSFER TAX (IN MILLIONS)
MAJOR GENERAL FUND TAX REVENUES: PROPERTY TRANSFER TAX
This chart provides fifteen years of chronological real property transfer tax (RPTT) history, along with the fiscal year 2023-24 estimates. RPTT is a tax on the transfer of ownership in real estate and can be imposed by charter cities such as the City of San Mateo.
As demonstrated by the chart, RPTT fluctuates significantly year over year. Therefore, this revenue source is difficult to project. As the Federal Reserve tightened monetary policy, mortgage rates remain high. Higher borrowing costs dampen the housing market, affecting both transaction volume and sale prices. As such, the baseline RPTT has been reset to $8.0 million for the long-term financial plan.
Staff will monitor the local real estate trends and metrics more closely and evaluate the RPTT revenue performance. 32 Major General Fund Tax Revenues
GENERAL FUND TAX REVENUES: TRANSIENT OCCUPANCY TAX
$0
$1
$2
$3
$4
$5
$6
$7
$8
2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Estimates
TRANSIENT OCCUPANCY TAX (IN MILLIONS)
Transient occupancy tax (TOT) is a tax on hotel or other short-term rental occupants whose stays are 30 or fewer consecutive nights. TOT revenue depends on both occupancy and room rates of the City’s hotel stock. This category of taxes is susceptible to economic trends. In good times both occupancy and room rates increase. But during recessionary times, both go down, which can significantly reduce revenue. San Mateo hotels primarily serve business travelers. Recovery in this sector of the hotel industry is expected to be slower than in other parts of the economy.
TOT revenue was origianlly projected to return to the pre-pandemic levels with an annual income of $7 million, but due to a major hotel closure, staff must adjust the revenue projection of fiscal year 2023-24 downward to $5.3 million and the baseline projection to $4.0 million in the long-term financial plan. 33 General Fund Expenditures
5-YEAR TREND - GENERAL FUND EXPENDITURES (IN MILLIONS) FY 2024-25 GENERAL FUND EXPENDITURES $180.4 MILLION
Personnel Expenses
Non-Personnel Operating Expenses
SMC Fire and Legacy Costs
Transfers Out to Other Funds
76 30 31
7 79
35 33
12 86
36 34
14 93
40 36
12 96
41 38
11 -
20 40
60 80
100
120
Personnel Expenses Non-Personnel Operating
Expenses
SMC Fire and Legacy Costs Transfers Out to Other Funds
2021-22 ACTUALS 2022-23 ACTUALS 2023-24 ESTIMATES 2024-25 PROPOSED 2025-26 PROJECTED 34 Citywide Employees
The chart and table below show the Citywide staffing over the 10-year period by department. Staffing is listed by "Full Time Equivalents" (FTE) and considers both merit and per diem employees.
10 Year Trend - Citywide FTE by Department
Department 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Proposed
City Attorney 6.00 6.00 6.00 6.00 6.00 5.00 5.00 5.00 5.00 5 .00 City Clerk 4.00 4.14 4.14 4.40 4.40 4.40 4.00 4.23 4.23 4 .88 City Council 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5 .00 City Manager 9.01 7.46 7.46 8.00 8.00 7.00 7.00 7.00 8.48 9 .48 Community Development 47.35 48.94 49.94 49.72 51.72 51.40 51.40 53.18 57.18 57.92 Finance 18.25 17.25 18.00 18.00 19.00 19.00 18.00 17.00 17.00 18.00 Fire* 87.98 92.43 92.43 - - - - - - -
Human Resources 9.15 10.44 11.20 11.20 11.20 11.20 11.20 11.20 11.20 11.48 Information Technology 15.00 15.29 15.29 15.05 14.05 14.35 14.35 14.48 14.48 14.23 Library 49.35 50.59 52.48 53.36 53.36 53.34 52.34 54.32 54.32 53.66 Parks & Recreation 112.68 113.84 114.98 120.28 120.28 120.28 120.43 114.22 115.58 116.67 Police 168.55 175.68 173.67 176.14 171.51 176.14 167.50 170.40 172.40 175.75 Public Works 123.98 138.45 139.60 146.09 148.09 146.09 148.91 154.21 157.69 166.04 Total City 656.30 685.51 690.19 613.24 612.61 613.20 605.13 610.24 622.56 638.11 * Fire Department's FTE was transferred to the San Mateo Consolidated Fire Department in January 2019. -
20 40
60 80
100
120
140
160
180
2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Proposed 35 BUDGET OVERVIEW
Budget
Overview
36 City Sources of Funding
FUND
2023-24
ADJUSTED
BUDGET
2024-25
PROPOSED
BUDGET
2025-26
PROJECTED
BUDGET
General Funds
General $ 140,389,551 $ 148,964,931 $ 151,765,935 Measure S Tracking 7,314,000 7,300,000 7,400,000
Downtown Services 2,362,966 4,251,000 4,251,000
Recreation Services 3,571,224 4,233,057 4,342,410
Golf 3,240,250 3,473,500 3,643,500
General Funds Total $ 156,877,991 $ 168,222,488 $ 171,402,845 Special Revenue Funds
Police Grants and Safety $ 569,539 $ 1,747,137 $ 538,118 Solid Waste 3,432,160 4,004,609 3,738,000
HOME 15,000 15,000 15,000
Community Development Block Grant 704,000 740,000 740,000 Advance Planning 1,842,000 2,044,760 2,044,760
Construction Services 8,820,100 9,241,100 9,241,100
Gas Tax 3,030,448 3,051,959 3,180,000
City Housing 34,000 66,000 66,000
Low and Moderate Income Housing
Asset 287,000 289,19 0 291,446
Parks and Recreation Revenue 10,967,136 237,000 5,430,231 Traffic Impact Fee 2,537,482 2,428,197 1,456,363
Commercial Linkage Fee 125,000 5,000,000 5,000,000
Road Maintenance and Rehabilitation
Account (RMRA) 2,631,190 2,884,904 2,960,071
Permanent Local Housing Allocation 500,000 300,000 300,000 Landfill 655,000 680,000 680,000
Special Revenue Funds Total $ 36,150,055 $ 32,729,856 $ 35,681,088 Debt Service Funds
General Obligation Bonds $ 2,148,050 $ 1,460,000 $ 1,460,000 2% Hotel Tax 1,000,000 700,000 714,000
Debt Service Funds Total $ 3,148,050 $ 2,160,000 $ 2,174,000 Capital Programs Funds
Capital Projects $ 12,764,825 $ 17,201,533 $ 9,379,605 Capital Programs Funds Total $ - $ 17,2 01,533 $ 9,379,605 Enterprise Funds
Sewer $ 86,246,900 $ 91,895,466 $ 92,035,481
Storm - 4,050,000 4,170,000
Enterprise Funds Total $ 86,246,900 $ 95,945,466 $ 96,205,481 Internal Service Funds*
Vehicle and Equipment Replacement $ 2,190,909 $ 2,161,585 $ 2,000,585 Fleet and Building Maintenance 5,852,465 5,778,693 5,844,848 Benefits 44,802,199 47,921,301 49,989,759
Dental 785,000 756,000 779,000
Workers’ Compensation 4,110,000 4,699,000 4,828,000
Comprehensive Liability 2,825,000 3,700,000 4,440,000
Internal Service Funds Total $ 60,565,573 $ 65,016,579 $ 67,882,192 Total City Operating Budget $ 282,422,996 $ 316,977,344 $ 315,400,019 *For Internal Service Funds, only investment income in included in the Total Citywide Sources of Funding. 37 City Operating Budget
2023-24
ADJUSTED
BUDGET
2024-25
PROPOSED
BUDGET
2025-26
PROJECTED
BUDGET
City Attorney $ 1,503,578 $ 1,671,143 $ 1,639,888 City Clerk 862,087 1,153,719 968,106 City Council 356,898 456,520 463,104 City Manager 2,977,051 3,403,190 3,454,025 Community Development 16,035,094 17,348,912 17,706,049 Finance 4,179,696 4,503,342 4,801,021 Human Resources 2,284,816 2,593,709 2,649,023 Information Technology 4,814,162 5,198,308 5,267,543 Library 8,925,860 9,811,801 10,154,412 Parks and Recreation 21,666,729 22,592,600 23,223,955 Police 59,827,201 65,267,789 67,523,075 Public Works 46,586,932 52,530,283 53,844,253 San Mateo Consolidated Fire Department
Contribution and Fire Legacy Costs 34,279,728 36,095,951 37,609,760 Non-Departmental 38,498,169 33,520,867 39,904,621 Total City Operating Budget $ 242,798,001 $ 256,148,134 $ 269,208,836 Department totals shown in millions.
DEPARTMENT
Totals do not include internal services.
* Citywide Administration includes these departments: City Attorney, City Clerk, City Council, City Manager, Finance, Human Resources and IT.
$33.5
$36.1
$52.5
$65.3
$22.6
$9.8
$17.3
$19.0
0% 5% 10% 15% 20% 25% 30%
CITYWIDE OPERATIONS BY DEPARTMENT
2024-25 ($256.1 MILLION)
Citywide Administration*
Community Development
Library
Parks and Recreation
Police
Public Works
San Mateo Consolidated Fire Department
Contribution and Fire Legacy Costs
Non-Departmental
Citywide Operating Budget
FUND 2023-24 ADJUSTED
BUDGET
2024-25
PROPOSED
BUDGET
2025-26
PROJECTED
BUDGET
General Funds
General $ 137,871,879 $ 148,694,170 $ 154,020,057
Measure S Tracking 2,118,775 2,334,601 2,246,574
Housing Set-Aside - 83,499 88,857
Downtown Services 4,645,244 4,538,937 4,647,314
Recreation Services 9,546,244 9,738,915 10,065,908
Golf 3,332,729 3,464,503 3,530,979
General Funds Total $ 157,514,871 $ 168,854,626 $ 174,599,687 Special Revenue Funds
Police Grants and Safety $ 863,856 $ 1,732,239 $ 1,781,963 Solid Waste 3,272,189 3,711,768 4,533,795
HOME 10,000 10,000 10,000
Community Development Block Grant 252,899 504,175 505,803 Advance Planning 1,422,665 1,901,347 1,933,480
Construction Services 12,459,069 14,147,176 14,561,768
City Housing 198,500 228,500 228,500
Low and Moderate Income Housing Asset 146,399 146,311 147,956 Parks and Recreation Revenue 16,882 17,726 18,612
Commercial Linkage Fee 5,084 5,338 5,605
Permanent Local Housing Allocation 500,000 309,303 309,899 Landfill 96,586 107,814 100,422
Special Revenue Funds Total $ 19,244,129 $ 22,821,697 $ 24,137,802 Debt Service Funds
Street and Flood Control Projects
Bond $ 2,691,764 $ 2,693,045 $ 2,699,227
General Obligation Bonds 2,107,913 2,124,106 2,136,444
2% Hotel Tax 976,889 1,079,144 1,068,851
Debt Service Funds Total $ 5,776,566 $ 5,896,295 $ 5,904,522 Enterprise Funds
Sewer $ 56,548,402 $ 57,923,218
$ 63,337,825
Storm - 652,298 1,228,999
Enterprise Funds Total $ 56,548,402 $ 58,575,516 $ 64,566,824 Total City Operating Budget $ 239,083,968 $ 256,148,134 $ 269,208,836 Internal Service Funds*
Vehicle and Equipment Replacement $ 8,890,507 $ 10,600,790 $ 2,303,974 Fleet and Building Maintenance 5,925,519 6,183,665 6,281,449 Benefits 44,256,881 47,672,604 49,693,563
Dental 808,000 823,000 855,000
Workers’ Compensation 4,324,619 4,412,299 4,463,738
Comprehensive Liability 3,460,905 4,037,792 4,640,711
Internal Service Funds Total $ 67,666,431 $ 73,730,151 $ 68,238,435 * Informational figures only. Not included in totals since they are already included in departmental budgets. 39 Schedule of Interfund Transfers
In Out
General Fund
From Measure S Tracking Fund 339,032$ -$
From Construction Services Fund 510,000 -
From Gas Tax Fund 1,747,500 -
To Housing Set Aside Reserve Fund ** - 6,970,000
To 2% Hotel Tax Fund - 350,000
To Downtown Services Fund - -
To Recreation Services Fund - 5,520,411
To Capital Projects Fund - 4,400,000
To Vehicle and Equipment Replacement Fund - 410,000
Total 2,596,532$ 17,650,411$
Measure S Tracking Fund
To General Fund -$ 339,032$
To Street and Flood Control Projects Bond Fund - 2,690,000 To Capital Projects Fund - 3,700,000
Total -$ 6,729,032$
Housing Set Aside Fund
From General Fund 6,970,000$ -$
Total 6,970,000$ -$
Downtown Services Fund
From General Fund -$ -$
Total -$ -$
Recreation Services Fund
From General Fund 5,520,411$ -$
Total 5,520,411$ -$
Community Development Block Grant Fund
To Capital Projects Fund -$ 617,000$
Total -$ 617,000$
Construction Services Fund
To General Fund -$ 510,000$
To Capital Projects Fund - 540,000
Total -$ 1,050,000$
Gas Tax Fund
To General Fund -$ 1,747,500$
To Capital Projects Fund - 2,300,000
Total -$ 4,047,500$
Parks and Recreation Revenue Fund
To Capital Projects Fund -$ 938,000$
Total -$ 938,000$
Traffic Impact Fee Fund
To Capital Projects Fund -$ 1,800,000$
Total -$ 1,800,000$
** Housing Set-Aside Reserve Fund is a General Fund sub-fund. Starting FY 2024-25, staff will use this sub-fund to track the Transfer
2024-25 PROPOSED BUDGET
FUND
housing set-aside transactions. The transfer in of $6,970,000 includes the transfer of beginning balance of $5,870,000 and the new transfer in of $1,100,000 for fiscal year 2024-25.
40 40
Schedule of Interfund Transfers
In Out
Road Maintenance and Rehabilitation Account Fund
To Capital Projects Fund -$ 3,200,000$
Total -$ 3,200,000$
Street and Flood Control Project Fund
From Measure S Tracking Fund 2,690,000$ -$
Total 2,690,000$ -$
2% Hotel Tax Fund
From General Fund 350,000$ -$
Total 350,000$ -$
Sewer Fund
To Capital Projects Fund -$ 28,059,000$
Total -$ 28,059,000$
Storm Fund
To Capital Projects Fund -$ 500,000$
Total -$ 500,000$
Workers' Compensation Fund
To Comprehensive Liability Fund -$ 2,000,000$
Total -$ 2,000,000$
Comprehensive Liability Fund
From Workers Comp Fund 2,000,000$ -$
Total 2,000,000$ -$
Vehicle and Equipment Replacement Fund
From General Fund 410,000$ -$
Total 410,000$ -$
Capital Projects Fund
From General Fund 4,400,000$ -$
From Measure S Tracking Fund 3,700,000 -
From CDBG 617,000 -
From Construction Services Fund 540,000 -
From Gas Tax Fund 2,300,000 -
From Parks and Recreation Revenue Fund 938,000 -
From Traffic Impact Fee Fund 1,800,000 -
From Road Maintenance and Rehabilitation Account Fund 3,200,000 - From Sewer Fund 28,059,000 -
From Storm Fund 500,000 -
Total 46,054,000$ -$
Total City Transfers $ 66,590,943 $ 66,590,943
2024-25 PROPOSED BUDGET
FUND Transfer
41 41
Schedule of Interfund Transfers
In Out
General Fund
From Measure S Tracking Fund 339,032$ -$ From Construction Services Fund 530,000 - From Gas Tax Fund 1,747,500 -
To Housing Set Aside Reserve Fund - 1,144,000 To 2% Hotel Tax Fund - 350,000 To Downtown Services Fund - - To Recreation Services Fund - 5,723,497 To Capital Projects Fund - 4,250,000 To Vehicle and Equipment Replacement Fund - 410,000 Total 2,616,532$ 11,877,497$
Measure S Tracking Fund
To General Fund -$ 339,032$
To Street and Flood Control Projects Bond Fund - 2,690,000 To Capital Projects Fund - 3,000,000 Total -$ 6,029,032$
Housing Set Aside Fund
From General Fund 1,144,000$ -$
Total 1,144,000$ -$
Downtown Services Fund
From General Fund -$ -$
Total -$ -$
Recreation Services Fund
From General Fund 5,723,497$ -$
Total 5,723,497$ -$
Community Development Block Grant Fund
To Capital Projects Fund -$ 617,000$ Total -$ 617,000$
Construction Services Fund
To General Fund -$ 530,000$
To Capital Projects Fund - 350,000 Total -$ 880,000$
Gas Tax Fund
To General Fund -$ 1,747,500$
To Capital Projects Fund - 1,300,000 Total -$ 3,047,500$
Parks and Recreation Revenue Fund
To Capital Projects Fund -$ 11,470,000$ Total -$ 11,470,000$
Traffic Impact Fee Fund
To Capital Projects Fund -$ 850,000$ Total -$ 850,000$
2025-26 PROJECTED BUDGET
FUND Transfer
42 Schedule of Interfund Transfers
In Out
Road Maintenance and Rehabilitation Account Fund
To Capital Projects Fund -$ 2,700,000$
Total -$ 2,700,000$
Street and Flood Control Project Fund
From Measure S Tracking Fund 2,690,000$ -$
Total 2,690,000$ -$
2% Hotel Tax Fund
From General Fund 350,000$ -$
Total 350,000$ -$
Sewer Fund
To Capital Projects Fund -$ 9,262,000$
Total -$ 9,262,000$
Storm Fund
To Capital Projects Fund -$ 150,000$
Total -$ 150,000$
Workers' Compensation Fund
To Comprehensive Liability Fund -$ -$
Total -$ -$
Comprehensive Liability Fund
From Workers Comp Fund -$ -$
Total -$ -$
Vehicle and Equipment Replacement Fund
From General Fund 410,000$ -$
Total 410,000$ -$
Capital Projects Fund
From General Fund 4,250,000$ -$
From Measure S Tracking Fund 3,000,000 -
From CDBG 617,000 -
From Construction Services Fund 350,000 -
From Gas Tax Fund 1,300,000 -
From Parks and Recreation Revenue Fund 11,470,000 -
From Traffic Impact Fee Fund 850,000 -
From Road Maintenance and Rehabilitation Account Fund 2,700,000 - From Sewer Fund 9,262,000 -
From Storm Fund 150,000 -
Total 33,949,000$ -$
Total City Transfers $ 46,883,029 $ 46,883,029
2025-26 PROJECTED BUDGET
FUND
Transfer
43 43
Full Time Equivalent (FTE) Personnel
2023-24
ADJUSTED
BUDGET
2024-25
PROPOSED
BUDGET
2025-26
PROJECTED
BUDGET
All Funds All Funds All Funds
By Department
City Attorney 5.00 5.00 5.00
City Clerk 4.23 4.88 4.88
City Council 5.00 5.00 5.00
City Manager 8.48 9.48 9.48
Community Development 57.18 57.92 57.92
Finance 17.00 18.00 18.00
Human Resources 11.20 11.48 11.48
Information Technology 14.48 14.23 14.23
Library 54.32 53.66 53.66
Parks and Recreation 115.58 116.67 116.67
Police 172.40 175.75 175.75
Public Works 157.69 166.04 166.04
Total City 622.56 638.11 638.11
By Type
Merit Positions 536.01 549.01 549.01
Per Diem 85.55 89.10 89.10
Total City 621.56 638.11 638.11
44 All Funds Budget Summary
BEGINNING FUND REVENUES INTERFUND INTERFUND ENDING FUND
BALANCE TRANSFERS IN TRANSFERS
OUT Operating Transfer to CIP
BALANCE
General Funds
General 1
96,819,758$ 148,964,931$ 2,596,532$ 13,250,411$ 148,694,170$ 4,400,000$ 82,036,640$ Measure S Tracking 10,655,589 7,300,000 - 3,029,032 2,334,601 3,700,000 8,891,956 Housing Set Aside - - 6,970,000 - 83,499 - 6,886,501 Downtown Services 1,886,983 4,251,000 - - 4,538,937 - 1,599,047 Recreation Services (14,553) 4,233,057 5,520,411 - 9,738,915 - 0 Golf 444,699 3,473,500 - 3,464,503 - 453,695 General Funds Total 109,792,476$ 168,222,488$ 15,086,943$ 16,279,443$ 168,854,626$ 8,100,000$ 99,867,839$ Special Revenue Funds
Police Grants 1,088,927$ 1,747,137$ -$ -$ 1,732,239$ -$ 1,103,825$ Solid Waste 15,328,880 4,004,609 - - 3,711,768 - 15,621,722 HOME 460,422 15,000 - - 10,000 - 465,422
Community Development Block Grant (360,896) 740,000 - - 504,175 617,000 (742,071) Advance Planning 5,715,951 2,044,760 - - 1,901,347 - 5,859,364 Construction Services 29,043,954 9,241,100 - 510,000 14,147,176 540,000 23,087,878 Gas Tax 787,345 3,051,959 - 1,747,500 - 2,300,000 (208,196) City Housing 1,215,759 66,000 - - 228,500 - 1,053,259 Low and Moderate Income Housing Asset 5,129,019 289,190 - - 146,311 - 5,271,897 Parks and Recreation Revenue 180,852 237,000 - - 17,726 938,000 (537,874) Traffic Impact Fee (184,296) 2,428,197 - - - 1,800,000 443, 901 Commercial Linkage Fee 3,365,767 5,000,000 - - 5,338 - 8,360,429 Road Maintenance and Rehabilitation Account 3,049,530 2,884,904 - - - 3,200,000 2,734,434 Permanent Local Housing Allocation 17,397 300,000 - - 309,303 - 8,094 Landfill Fund 4,424,537 680,000 - - 107,814 - 4,996,723 Special Revenue Funds Total 69,263,148$ 32,729,856$ -$ 2,257,500$ 22,821,697$ 9,395,000$ 67,518,808$ Debt Service Funds
Street and Flood Control Projects Bond 16,315$ -$ 2,690,000$ -$ 2,693,045$ -$ 13,270$ General Obligation Bonds 7,247,310 1,460,000 - - 2,124,106 - 6,583,204 2% Hotel Tax 64,098 700,000 350,000 - 1,079,144 - 34,954 Debt Service Funds Total 7,327,723$ 2,160,000$ 3,040,000$ -$ 5,896,295$ -$ 6,631,428$ Capital Improvement Projects Funds
Capital Improvement Projects 38,804,617$ 17,201,533$ -$ -$ -$ 19,194,363$ 36,811,787$ Capital Improvement Projects Funds Total 38,804,617$ 17,201,533$ -$ -$ -$ 19,194,363$ 36,811,787$ Enterprise Fund
Sewer
205,619,846$ 91,895,466$ -$ -$ 57,923,218$ 28,059,000$ 211,533,094$ Storm - 4,050,000 - - 652,298 500,000 2,897,702
Enterprise Fund Total 205,619,846$ 95,945,466$ -$ -$ 58,575,516$ 28,559,000$ 214,430,795$ Internal Service Funds 2
Vehicle and Equipment Replacement 15,899,025$ 2,161,585$ 410,000$ -$ 10,600,790$ -$ 7,869,820$ Fleet and Building Maintenance 830,706 5,778,693 - - 6,183,665 - 425,734 Benefits 889,946 47,921,301 - - 47,672,604 - 1,138,642 Dental 941,138 756,000 - - 823,000 - 874,138
Workers' Compensation 8,368,258 4,699,000 - 2,000,000 4,412,299 - 6,654,959 Comprehensive Liability (1,655,854) 3,700,000 2,000,000 - 4,037,792 - 6,354 Internal Service Funds Total 25,273,220$ 65,016,579$ 2,410,000$ 2,000,000$ 73,730,151$ -$ 16,969,648$ Total City $ 430,807,809 $ 316,977,344 $ 20,536,943 $ 20,536,943 $ 256,148,134 $ 65,248,363 $ 425,260,657 Note: Governmental Funds are presented using a modified accrual basis and Proprietary Funds are presented using a full accrual basis. 1 Vacancy savings shown in the General Fund Long-Term Financial Plan are incorporated in the amounts under the Operating column. 2 For Internal Service Funds, only transfers and investment income are included in totals.
PROPOSED 2024-25 EXPENDITURES
45 45
All Funds Budget Summary
BEGINNING FUND REVENUES INTERFUND INTERFUND ENDING FUND
BALANCE TRANSFERS IN TRANSFERS OUT
Operating Transfer to CIP
BALANCE
General Funds
General 1
82,036,640$ 151,765,935$ 2,616,532$ 7,627,497$ 154,020,057$ 4,250,000$ 70,521,553$ Measure S Tracking 8,891,956 7,400,000 - 3,029,032 2,246,574 3,000,000 8,016,350 Housing Set Aside 6,886,501 - 1,144,000 - 88,857 - 7,941,644 Downtown Services 1,599,047 4,251,000 - - 4,647,314 - 1,202,733 Recreation Services 0 4,342,410 5,723,497 - 10,065,908 - (0) Golf 453,695 3,643,500 - - 3,530,979 - 566,217 General Funds Total 99,867,839$ 171,402,845$ 9,484,029$ 10,656,529$ 174,599,688$ 7,250,000$ 88,248,496$ Special Revenue Funds
Police Grants 1,103,825$ 538,118$ -$ -$ 1,781,963$ -$ (140,020)$ Solid Waste 15,621,722 3,738,000 - - 4,533,795 - 14,825,927 HOME 465,422 15,000 - - 10,000 - 470,422
Community Development Block Grant (742,071) 740,000 - - 505,803 617,000 (1,124,874) Advance Planning 5,859,364 2,044,760 - - 1,933,480 - 5,970,644 Construction Services 23,087,878 9,241,100 - 530,000 14,561,768 350,000 16,887,210 Gas Tax (208,196) 3,180,000 - 1,747,500 - 1,300,000 (75,696) City Housing 1,053,259 66,000 - - 228,500 - 890,759
Low and Moderate Income Housing Asset 5,271,897 291,446 - - 147,956 - 5,415,387 Parks and Recreation Revenue (537,874) 5,430,231 - - 18,612 11,470,000 (6,596,255) Traffic Impact Fee 443,901 1,456,363 - - - 850,000 1, 050,264 Commercial Linkage Fee 8,360,429 5,000,000 - - 5,605 - 13,354,824 Road Maintenance and Rehabilitation Account 2,734,434 2,960,071 - - - 2,700,000 2,994,505 Permanent Local Housing Allocation 8,094 300,000 - - 309,899 - (1,805) Landfill Fund 4,996,723 680,000 - - 100,422 - 5,576,302 Special Revenue Funds Total 67,518,808$ 35,681,088$ -$ 2,277,500$ 24,137,802$ 17,287,000$ 59,497,594$ Debt Service Funds
Street and Flood Control Projects Bond
13,270$ -$ 2,690,000$ -$ 2,699,227$ -$ 4,043$ General Obligation Bonds 6,583,204 1,460,000 - - 2,136,444 - 5,906,760 2% Hotel Tax 34,954 714,000 350,000 - 1,068,851 - 30,103 Debt Service Funds Total 6,631,428$ 2,174,000$ 3,040,000$ -$ 5,904,522$ -$ 5,940,906$ Capital Improvement Projects Funds
Capital Improvement Projects
36,811,787$ 9,379,605$ -$ -$ -$ 12,030,647$ 34,160,745$ Capital Improvement Projects Funds Total 36,811,787$ 9,379,605$ -$ -$ -$ 12,030,647$ 34,160,745$ Enterprise Fund
Sewer
211,533,094$ 92,035,481$ -$ -$ 63,337,825$ 9,262,000$ 230,968,750$ Storm 2,897,702 4,170,000 - - 1,228,999 150,000 5,688,703 Enterprise Fund Total 214,430,795$ 96,205,481$ -$ -$ 64,566,824$ 9,412,000$ 236,657,453$ Internal Service Funds 2
Vehicle and Equipment Replacement 7,869,820$ 2,000,585$ 410,000$ -$ 2,303,974$ -$ 7,976,431$ Fleet and Building Maintenance 425,734 5,844,848 - - 6,281,449 - (10,867) Benefits 1,138,642 49,989,759 - - 49,693,563 - 1,434,839 Dental 874,138 779,000 - - 855,000 - 798,138 Workers' Compensation 6,654,959 4,828,000 - - 4,463,738 - 7,019,221 Comprehensive Liability 6,354 4,440,000 - - 4,640,711 - (194,356) Internal Service Funds Total 16,969,648$ 67,882,192$ 410,000$ -$ 68,238,435$ -$ 17,023,405$ Total City $ 425,260,657 $ 315,400,019 $ 12,934,029 $ 12,934,029 $ 269,208,836 $ 45,979,647 $ 424,505,194 Note: Governmental Funds are presented using a modified accrual basis and Proprietary Funds are presented using a full accrual basis. 1 Vacancy savings shown in the General Fund Long-Term Financial Plan are incorporated in the amounts under the Operating column. 2 For Internal Service Funds, only transfers and investment income are included in totals.
PROJECTED 2025-26 EXPENDITURES
46 46
Pension Long-Term Forecast
2023-24 2024-25 2025-26 2026-27 2027-28
(In millions) ESTIMATES PROPOSED PROJECTED FORECAST FORECAST Pension Contribution 1 - By Plan
Miscellaneous $ 10.6 $ 11.7 $ 11.5 $ 12.2 $ 12.8 Safety 17.1 18.5 19.5 20.4 21.2
Total 27.7$ 30.22$ 30.9$ 32.6$ 34.0$
Pension Contribution 1 - By Type
Normal Costs $ 7.4 $ 7.4 $ 7.4 $ 7.5 $ 7.5
Unfunded Actuarial Liability (UAL) 20.3 22.8 23.5 25.2 26.5 Total 27.7$ 30.22$ 30.9$ 32.6$ 34.0$
Actuarial Unfunded Liabilities
Miscellaneous $ 100.3 $ 99.7 $ 97.7 $ 95.9 $ 93.3 Safety 198.1 197.2 194.7 190.9 185.9
Total 298.4$ 296.9$ 292.4$ 286.9$ 279.2$
Funded Percentage
Miscellaneous 70% 71% 72% 74% 75%
Safety 60% 61% 62% 63% 65%
Total 64% 65% 66% 67% 69%
Total Pension Contribution as % of Covered Payroll 3
Miscellaneous 28% 31% 29% 30% 31%
Safety 96% 101% 103% 105% 106%
Total 50% 53% 53% 54% 55%
Pension Contribution as % of General Fund
Expenditures 2
Miscellaneous 7% 7% 7% 7% 7%
Safety 11% 11% 11% 12% 12%
Total 18% 18% 18% 18% 19%
1 This is the City's pension cost before accounting for employees' cost-sharing. 2 General Fund Expenditures only. Transfers out is not included. 3 Percentage increases for Safety plan are primarily due to the City's fire operations transferred to a new JPA agency in January 2019, resulting in less covered payroll but with the unfunded liabilities remaining as the City's responsibility. 47 Pension Long-Term Forecast
(In millions)
Pension Contribution 1 - By Plan
Miscellaneous
Safety
Total
Pension Contribution 1 - By Type
Normal Costs
Unfunded Actuarial Liability (UAL)
Total
Actuarial Unfunded Liabilities
Miscellaneous
Safety
Total
Funded Percentage
Miscellaneous
Safety
Total
Total Pension Contribution as % of Covered Payroll 3
Miscellaneous
Safety
Total
Pension Contribution as % of General Fund
Expenditures 2
Miscellaneous
Safety
Total
1 This is the City's pension cost before accounting for employees' cost-sharing. 2 General Fund Expenditures only. Transfers out is not included. 3 Percentage increases for Safety plan are primarily due to the City's fire operations transferred to a new JPA agency in January 2019, resulting in less covered payroll but with the unfunded liabilities remaining as the City's responsibility. 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34
FORECAST FORECAST FORECAST FORECAST FORECAST FORECAST $ 13.9 $ 14.2 $ 14.5 $ 14.2 $ 14.1 $ 13.5
22.8 23.2 23.6 23.1 23.0 22.0
$ 36.7 $ 37.4 $ 38.1 $ 37.3 $ 37.1 $ 35.5 $ 7.5 $ 7.6 $ 7.6 $ 7.6 $ 7.6 $ 7.6
29.2 29.9 30.5 29.7 29.4 27.9
$ 36.7 $ 37.4 $ 38.1 $ 37.3 $ 37.1 $ 35.5 $ 89.9 $ 85.1 $ 79.7 $ 73.7 $ 67.7 $ 61.4
179.7 171.4 162.1 151.6 141.0 129.7
$ 269.6 $ 256.5 $ 241.8 $ 225.3 $ 208.6 $ 191.1 76% 78% 80% 82% 84% 86%
66% 68% 71% 73% 75% 77%
71% 73% 75% 77% 79% 81%
33% 32% 32% 30% 29% 27%
111% 110% 109% 104% 100% 93%
58% 57% 57% 54% 52% 49%
7% 7% 7% 7% 7% 6%
12% 12% 12% 12% 11% 11%
20% 19% 19% 19% 18% 17%
48 General Fund Summary
GENERAL FUND
2024-25
PROPOSED
BUDGET
2025-26
PROJECTED
BUDGET
Resources
Property Tax $ 84,000,000 $ 85,876,000 Sales Tax - Local 1% 22,920,000 23,390,000 Sales Tax - 1/4% Measure S 7,200,000 7,300,000 Property Transfer Tax 8,000,000 8,000,000 Transient Occupancy Tax 4,000,000 4,080,000 Business License Tax 7,750,000 7,910,000 Franchises 3,350,000 3,430,000 Golf Fees 3,473,500 3,643,500 Recreation Service Charges 4,131,057 4,241,410 Permits, Fees, and Fines 7,702,786 7,741,708 Intergovernmental 3,368,551 3,401,515 Interest and Miscellaneous 4,950,000 4,750,000 Transfers In - In Lieu Charges 4,920,000 5,170,000 Transfers In - Rent from Sewer Fund 1,800,000 1,800,000 Transfers In - Construction Services 510,000 530,000 Transfers In - Gas Tax 1,747,500 1,747,500 Current Resources $ 169,823,394 $ 173,011,633 Use Unassigned Fund Balance $ 10,581,231 $ 12,288,053 Total Resources $ 180,404,625 $ 185,299,686 Expenditures by Department
City Attorney $ 1,332,870 $ 1,300,204 City Clerk 1,153,719 968,106 City Council 456,520 463,104 City Manager 2,848,297 2,883,913 Community Development 2,271,225 2,256,285 Finance 4,354,554 4,643,203 Human Resources 2,593,709 2,649,023 Information Technology 5,068,589 5,134,937 Library 9,811,801 10,154,411 Parks and Recreation 22,592,600 23,223,955 Police 63,535,550 65,741,112 Public Works 11,732,157 11,901,714 Non-Departmental 5,007,083 5,669,958 Transfers Out 11,550,000 10,700,000 San Mateo Consolidated Fire Department Constribution and Fire Legacy Costs 36,095,951 37,609,760 Total Expenditures $ 180,404,625 $ 185,299,686 Resources Over / (Under) Expenditures $ - $ - General Fund Summary
Department totals shown in millions.
*Citywide Administration includes these departments: City Attorney, City Clerk, City Council, City Manager, Finance, Human Resources, and Information Technology.
City Administration
$17.8 Community
Development
$2.3
Library
$9.8
Parks and
Recreation
$22.6
Police
$63.5
Public Works
$11.7
Non-Departmental
$5.0
Transfers Out
$11.6
San Mateo
Consolidated Fire
Department
Constribution and Fire
Legacy Costs
$36.1
GENERAL FUND
OPERATING BUDGET BY DEPARTMENT
2024-25 ($180.4 MILLION)
50 2022-23
ACTUALS
2023-24
ESTIMATES
2024-25
PROPOSED
BUDGET
2025-26
PROJECTED
BUDGET
2026-27
FORECAST
2027-28
FORECAST
REVENUES
Property Tax 80,632,210$ 78,422,243$ 84,000,000$ 85,876,000$ 89,193,959$ 92,730,278$ Sales Tax - Local 1% 22,106,044 22,000,000 22,500,000 22,950,000 23,409,000 23,877,000 Sales Tax - Prop 172 387,588 400,000 420,000 440,000 449,000 458,000 Sales Tax - 1/4% Measure S 7,107,739 7,100,000 7,200,000 7,300,000 7,400,000 7,500,000 Property Transfer Tax 7,418,099 7,000,000 8,000,000 8,000,000 8,000,000 8,000,000 Transient Occupancy Tax 6,076,560 5,260,000 4,000,000 4,080,000 4,162,000 4,245,000 Business License Tax 8,797,963 7,000,000 7,750,000 7,910,000 8,070,000 8,230,000 Franchises 3,627,304 3,200,000 3,350,000 3,430,000 3,460,000 3,490,000 Golf Fees 3,199,468 3,400,000 3,473,500 3,643,500 3,720,000 3,790,000 Recreation Service Charges 3,653,413 4,367,724 4,131,057 4,241,410 4,450,000 4,580,000 Permits, Fees, and Fines 8,018,782 7,932,500 7,702,786 7,741,708 8,100,000 8,340,000 Intergovernmental 3,488,505 2,806,774 3,368,551 3,401,515 3,600,000 3,670,000 Interest and Miscellaneous 2,788,659 4,152,488 4,950,000 4,750,000 2,550,000 2,350,000 Transfers In - In Lieu Charges 4,552,203 4,688,762 4,920,000 5,170,000 5,430,000 5,700,000 Transfers In - Rent from Sewer Fund 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 Transfers In - Construction Services 485,372 499,933 510,000 530,000 550,000 570,000 Transfers In - Gas Tax 1,747,500 1,747,500 1,747,500 1,747,500 1,747,500 1,747,500 TOTAL REVENUES 165,887,409$ 161,777,925$ 169,823,394$ 173,011,633$ 176,091,459$ 181,077,778$
EXPENDITURES
Salaries and Wages 48,275,460$ 52,886,412$ 56,140,669$ 58,148,046$ 58,694,160$ 59,868,000$ Benefits 19,432,297 21,226,861 23,512,566 24,404,553 24,060,000 24,550,000 Pension Unfunded Liability (UAL) 11,697,336 11,440,980 12,984,027 13,367,259 14,260,000 15,020,000 Non-Personnel Operating 34,756,747 35,728,797 40,121,412 41,070,068 43,045,000 44,481,000 32,845,560 34,279,728 36,095,951 37,609,760 39,024,000 40,308,000 Transfers Out 12,452,803 14,301,887 11,550,000 10,700,000 10,642,900 10,641,300 Net Reduction - - - - (2,000,000) (2,100,000) TOTAL EXPENDITURES 159,460,204$ 169,864,665$ 180,404,625$ 185,299,686$ 187,726,060$ 192,768,300$ Resources Over / (Under) Requirements 6,427,205 (8,086,740) (10,581,231) (12,288,053) (11,634,601) (11,690,522) Beginning Fund Balance 111,452,010 117,879,215 109,792,476 99,211,245 86,923,192 75,288,591 Ending Fund Balance 117,879,215$ 109,792,476$ 99,211,245$ 86,923,192$ 75,288,591$ 63,598,069$ SMC Fire and Legacy Costs
General Fund 10-Year Forecast
51 ORECAST
REVENUES
Property Tax
Sales Tax - Local 1%
Sales Tax - Prop 172
Sales Tax - 1/4% Measure S
Property Transfer Tax
Transient Occupancy Tax
Business License Tax
Franchises
Golf Fees
Recreation Service Charges
Permits, Fees, and Fines
Intergovernmental
Interest and Miscellaneous
Transfers In - In Lieu Charges
Transfers In - Rent from Sewer Fund
Transfers In - Construction Services
Transfers In - Gas Tax
TOTAL REVENUES
EXPENDITURES
Salaries and Wages
Benefits
Pension Unfunded Liability (UAL)
Non-Personnel Operating
Transfers Out
Net Reduction
TOTAL EXPENDITURES
Resources Over / (Under) Requirements
Beginning Fund Balance
Ending Fund Balance
SMC Fire and Legacy Costs
2028-29
FORECAST
2029-30
FORECAST
2030-31
FORECAST
2031-32
FORECAST
2032-33
FORECAST
2033-34
FORECAST
2034-35
FORECAST
96,391,049$ 100,180,171$ 104,103,577$ 108,166,240$ 112,373,170$ 116,831,417$ 121,447,074$ 24,355,000 24,842,000 25,339,000 25,846,000 26,363,000 26,890,000 27,428,000 467,000 476,000 486,000 496,000 506,000 516,000 526,000 7,700,000 7,900,000 8,100,000 8,300,000 8,500,000 8,700,000 8,900,000 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000 4,330,000 4,417,000 4,505,000 4,595,000 4,687,000 4,781,000 4,877,000 8,390,000 8,560,000 8,730,000 8,900,000 9,080,000 9,260,000 9,450,000 3,520,000 3,560,000 3,600,000 3,640,000 3,680,000 3,720,000 3,760,000 3,870,000 3,950,000 4,030,000 4,110,000 4,190,000 4,270,000 4,355,400 4,720,000 4,860,000 5,010,000 5,160,000 5,310,000 5,470,000 5,630,000 8,590,000 8,850,000 9,120,000 9,390,000 9,670,000 9,960,000 10,260,000 3,740,000 3,810,000 3,890,000 3,970,000 4,050,000 4,130,000 4,210,000 1,950,000 1,550,000 1,350,000 1,150,000 1,150,000 1,150,000 1,150,000 5,990,000 6,290,000 6,600,000 6,930,000 7,280,000 7,640,000 8,020,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 590,000 610,000 630,000 650,000 670,000 690,000 710,000 1,747,500 1,747,500 1,747,500 1,747,500 1,747,500 1,747,500 1,747,500 186,150,549$ 191,402,671$ 197,041,077$ 202,850,740$ 209,056,670$ 215,555,917$ 222,270,974$ 61,065,000$ 62,286,000$ 63,532,000$ 64,803,000$ 66,099,000$ 67,421,000$ 68,769,000$ 24,430,000 24,910,000 25,410,000 25,920,000 26,440,000 26,970,000 27,510,000 16,540,000 16,950,000 17,290,000 16,830,000 16,690,000 15,820,000 15,460,000 46,252,000 47,560,000 48,909,000 50,299,000 51,732,000 53,210,000 54,734,000 41,950,000 43,140,000 44,330,000 45,160,000 46,171,000 46,884,000 47,860,000 10,643,100 10,293,100 10,291,300 10,290,550 10,291,800 10,286,800 10,289,550 (2,200,000) (2,300,000) (2,400,000) (2,500,000) (2,600,000) (2,700,000) (2,800,000) 198,680,100$ 202,839,100$ 207,362,300$ 210,802,550$ 214,823,800$ 217,891,800$ 221,822,550$ (12,529,551) (11,436,429) (10,321,223) (7,951,810) (5,767,130) (2,335,883) 448,424 63,598,069 51,068,517 39,632,088 29,310,865 21,359,056 15,591,926 13,256,043 51,068,517$ 39,632,088$ 29,310,865$ 21,359,056$ 15,591,926$ 13,256,043$ 13,704,466$ General Fund 10-Year Forecast
52 Revenue and Expenditure Assumptions
Revenues and expenditures in the 2024-26 business plan and corresponding long-term financial plan are based on assumptions about the factors impacting each major revenue and expenditure category. For revenues, assumptions are largely based on economic or other conditions outside the City’s control. Assumptions for expenditures differ, however, in that in many cases, the assumptions are predominantly under the City’s control. A detailed discussion of the projection methodologies and major assumptions made for the 2024-26 business plan and corresponding long-term financial plan are discussed in detail below.
GENERAL FUND REVENUES
Revenue Estimation Methodology
All revenue assumptions and projections are reviewed and revised each fiscal year. Key elements that have an impact on major revenue sources are identified and analyzed to ensure that the projection methodology is as reliable as possible over the long term. Historical data trends indicate that significant swings in major revenues can occur due to economic cycles. Projecting revenues based on the high point of the economic cycle overstates the City’s financial position and could result in spending patterns that cannot be sustained. Conversely, projecting revenues from the lowest point of the economic cycle understates the long-term financial position of the City and can cause unnecessary service reductions.
Property Taxes
Property Tax is the largest source of General Fund revenue, comprising approximately 50% of the General Fund total revenues. The property tax base in San Mateo has been very stable, declining only slightly during the Great Recession and pandemic. However, due to Federal Reserve’s monetary policy to control high inflation, we are living in a high interest rate environment. Rising borrowing costs have a damper effect on the housing market, which in return hurt the City’s property tax revenue growth.
Property tax revenue is projected to be $84.0 million for fiscal year (FY) 2024-25, an increase of $6.0 million compared to $78.0 million estimates for FY 2023-24. This projection is based on the several key assumptions which we will discuss in detail. Of all, the most important factor this year is whether the State of California will backfill the FY 2022-23 the property tax in-lieu of vehicle license fees (VLF) shortfalls in FY 2024-25, including the City’s share of $4.2 million.
The City’s property tax revenue includes several main categories:
Secured Property Tax is the tax on real property and the structures on that real property. AB 26 Redevelopment Residual Revenues represent the City’s designated share of tax increment from the former redevelopment project areas that are in excess of the Successor Agency’s required obligated payments. These revenues are primarily from the secured tax base in the former redevelopment project areas. AB 1290 Redevelopment Pass-through funds represent the City of San Mateo’s General Fund share of the AB 1290 pass-through payments made to taxing entities based on the tax increment funds used by Successor Agency to pay remaining debt obligations. Similar to the AB 26 funds, these revenues are primarily from the secured tax base in the former redevelopment project areas.
Educational Revenue Augmentation Fund (ERAF) is a mechanism used by the State to shift funding from local property tax dollars to public schools. When local property tax dollars shifted into ERAF exceed what is necessary to fund the schools, those excess funds are returned to the local taxing entities via Excess ERAF revenue. San Mateo is one of the five counties in the State where Excess ERAF is generated. Property Tax in Lieu of VLF represents the swap of vehicle license fees (VLF) for property tax as part of a state- local budget agreement in 2004. The agreement permanently reduced the VLF tax rate from 2% to 0.65%, and the 53 Revenue and Expenditure Assumptions
revenue loss was replaced with a like amount from property tax. After the fiscal year 2004-05 base year, property tax in lieu of VLF increases annually in proportion to the growth in assessed valuation. Property tax in lieu of VLF has two funding sources: property taxes from non-basic aid school districts, and ERAF that would otherwise go to non-basic aid school districts.
Unsecured Property Tax represents the tax on appurtenances such as furniture, machinery, and equipment. Supplemental Property Tax is the result of reassessing the value of real property when there is a change of ownership or new construction is completed after the official lien date. Unitary Property Tax is assessed on property owned by utilities, such as power lines, cable, etc. Homeowners’ Property Tax Relief revenues are reimbursements from the State for revenues lost due to the homeowners’ property tax exemption on the first $7,000 of assessed value of their principal place of residence.
Secured Property Tax Assumption:
Secured property tax constitutes over 60% of total property tax revenues and is projected to grow roughly 3.5% in the upcoming FY 2024-25. The increase reflects the change in assessed value (AV) based on the County Assessor’s Office estimated property tax roll. While the average annual growth in AV over the past 10 years has been over 6%, indicating strong demand in our region, we have experienced a slowdown in the housing market reflected on both real estate sales volume and prices. In the long-term plan, a conservative growth estimate of 4% is utilized for the ten-year forecast. This assumption factors in historic growth rates and the current economic environment.
Property Tax In-Lieu of Vehicle License Fees (VLF) Assumption:
As discussed above, in 2004, as a part of the budget deal with the State of California, the vehicle license fee rate was reduced from 2.0% to 0.65%. To offset the onerous financial impact to local governments, the State backfilled the reduction of vehicle license fees with property tax, which is known as property tax in-lieu of vehicle license fees (VLF). The primary caveat being that the funding source for the VLF is property tax and ERAF from non-basic aid school districts, which are school districts that are not able to meet their State-determined minimum funding level (as defined by Proposition 98) through property taxes. The funding mechanic is that the counties and cities use the property tax and ERAF from non-basic aid school districts to fund VLF, then the school districts get funding backfilled by the State General Fund.
In San Mateo County, due to decreases in student enrollment and increases in property taxes, more and more school districts have switched to basic-aid status, meaning local property taxes are sufficient to meet the schools’ State minimum funding level. Currently, 18 of the 23 school districts in San Mateo County are basic-aid school districts, leaving only five non-basic aid school districts. As such, property tax and ERAF from these limited non-basic-aid schools are not enough to fulfill the VLF revenues obligated to the county and local cities, creating the chronic VLF shortfall issue.
To date, San Mateo County is one of the three counties in the State of California that has had VLF shortfalls. At present, the only recourse to be made whole for the VLF shortfall is to file a claim with the State for it to consider as a part of its budget deliberations in the subsequent fiscal year. In the last few years, the State has reimbursed counties and cities for their VLF shortfalls through its annual budget process. However, as the county-wide VLF shortfalls continue to widen, the State’s willingness to fund this obligation may diminish, particularly during fiscal years when the State experiences significant deficits. This year, the State is facing a $27 billion budget deficit.
In FY 2022-23, the county-wide VLF shortfall was $70 million, and the City’s share of the VLF shortfall was $4.2 million.
Despite the collective efforts from San Mateo County and every local city within San Mateo County to contact state representatives to address the FY 2022-23 VLF shortfall, the State refused to include VLF backfill funding in its FY 2024-25 proposed budget (May revision). San Mateo County and the cities will continue to fight for the VLF revenues. The next step, if the State adopts its 2024-25 budget without VLF backfill, is to advocate through our state representatives to include the VLF funding in the State’s budget amendments. 54 Revenue and Expenditure Assumptions
VLF shortfalls have become a major threat to our financial sustainability. San Mateo County projects that, over the next 7- 8 years, the remaining non-basic aid school districts will all gradually shift to basic-aid status. As such, the county-wide VLF shortfall will grow exponentially, from the shortfall of $70 million for FY 2022-23 to over $300 million by FY 2031-32.
The City’s share of the county-wide VLF shortfall is about 6%. And our share of VLF shortfalls is $4.2 million for FY 2022-23.
If indeed there will be no more non-basic aid schools in 7-8 years, the City’s VLF shortfall will grow to $24 million by FY 2031-32. Therefore, it is imperative for the county and cities in San Mateo County to continue advocating for the VLF revenue, as losing State funding on VLF shortfalls will severely impact to the City’s financial health. This funding should remain local as it is tax revenue remitted from property owners within the City and County.
For the next fiscal year, our assumption is that the State will fund its VLF obligations. In the 10-year forecast, we use a middle-ground assumption, assuming the County and cities will eventually find a permanent fix for the VLF issue, and this revenue will become stable.
Other Assumptions:
Excess ERAF Funds continue to be a steady, yet somewhat uncertain, revenue source for the General Fund. The long-term plan anticipates the continued receipt of Excess ERAF revenues annually. Excess ERAF is projected to be $8.2 million in 2023-24. There have been legislative efforts to increase the Local Control Funding Formula (LCFF),which would ultimately increase funding for public school districts and decrease the amount of Excess ERAF that is available. Conversely, these efforts to increase the LCFF would likely shift more school districts into non-basic aid status and somewhat address the VLF shortfall issue, but it is difficult to quantify the impact until impartial analysis has been completed by the Legislative Analyst’s Office (LAO). The latest effort, AB 938 would increase the base level of funding for LCFF by 50% by 2030-31. Staff will continue to monitor this legislative effort and modify the General Fund Long-Term Financial Plan if it is approved by the state legislature and signed into law.
AB 26 Redevelopment Residual Revenues: Baseline revenue amount is projected to be $5.3 million for FY 2024-25 and grows at the same rate annually as the secured tax projection. Per Council direction, 20% of this residual revenue should be reserved annually in a housing set-aside in the General Fund. Policy H1.2 of the City’s Housing Element also calls for the City to resume contributing 20% of the AB26 redevelopment residual revenue to the housing set-aside, which the City can use for affordable housing developments. As a result, in the 2024-25 budget, $1.0 million has been added to the housing set-aside reserve.
AB 1290 Redevelopment Pass-through: It funds are expected to remain constant since the portion of the tax increment that is collected by the Successor Agency to pay continuing obligations has stabilized. Revenues are projected to be approximately $1.4 million annually over the next 10 years.
Other property tax components, including unsecured, supplemental secured, and unitary property tax revenues, as well as Homeowners’ Property Tax Relief revenues, are expected to remain flat due to the nature of the revenue source.
Background Information:
The Successor Agency to the Redevelopment Agency of the City of San Mateo is responsible for payment of the remaining recognized obligations, which include tax allocation refunding bonds (TAB). The last debt service payment for the Series 2015A TAB will occur in fiscal year 2032-33, which is the trigger event for the dissolution of the former Redevelopment Agency of the City of San Mateo. Beginning in fiscal year 2033-34, rather than receive AB 26 and AB 1290 property tax revenues, the taxing entities, which includes the City, will receive the full property tax increment, as all of the recognized obligations will be satisfied. As such, the City will need to address this change in advance to determine if it wants to continue contributing to the housing set-aside, as the AB 26 property tax revenue source will no longer exist beginning in fiscal year 2033-34.
55 Revenue and Expenditure Assumptions
Sales Tax
Sales tax revenue is currently the second largest single revenue source of the General Fund. It has been a stable revenue source for the City, and is projected to stay flat with only moderate 1-2% annual growth.
It is also worthwhile to note that the City’s share of the local 1% sales tax from internet sales is allocated through the County pool based on the City’s proportionate share of locally-generated sales tax. There have been several legislative efforts to allocate sales tax based on point of delivery, but the political will has not yet come to fruition to address this issue. Over the last two years, sales tax from the County pool has increased due to a combination of the new taxes from the full implementation of AB147 (Wayfair) and surges in online spending.
The 2024-25 budget assumes Local 1% sales tax revenues (Bradley Burns) of $22.5 million and local 1/4% sales tax revenues (Measure S) of $7.2 million. Slow and steady growth is anticipated for sales tax throughout the long-term financial plan.
Property Transfer Tax
The City collects a real property transfer tax (RPTT) upon the sale or transfer of any property within the City boundaries. As a charter city, San Mateo voters approved a 0.5% real property transfer tax (RPTT) rate. Furthermore, in the November 2022 election, San Mateo voters approved Measure CC that increased the RPTT rate to 1.5% for properties sold or transferred with a value of $10 million or more.
This revenue source is extremely volatile, since it is driven by both property values and transaction volume, which can vary significantly, even during periods of relatively stable economic growth. During the Great Recession, RPTT dropped 70% from $10 million to $3 million over a two-year period and took six years to climb back up to the $10-million-dollar level. In 2018-19, RPTT reached a record-high $14.0 million, only one year later it dropped nearly 30% to $9 million in 2019-20 due to COVID pandemic. RPTT rebounded quickly and reached $14.3 million in 2021-22, one year later it dropped again due to the rise of mortgage interest rates which negatively impact the real property sales value and transaction volume. RPTT is anticipated to be $7.0 million at the close of FY 2023-24. These examples showcased how volatile this revenue source can be.
Rather than try to determine the year-over-year trend, the General Fund Long-Term Plan uses an average of $8.0 million, including fiscal year 2024-25. Finance staff will continue to monitor market trends at the local and national level and adjust assumptions accordingly.
Transient Occupancy Tax
Transient Occupancy Tax (TOT) is dependent on both the occupancy levels and room rates of the City’s hotel stock. TOT revenue is very sensitive to broader economic trends. In good economic times, both occupancy rates and room rates increase, but during recessionary periods, both go down, which can result in a significant reduction in TOT revenue. In the City of San Mateo, the existing hotel stock primarily serves business travelers flying into and out of the San Francisco International Airport.
TOT revenue suffered the most during the pandemic and was originally projected to return to the $7.0 million pre- pandemic baseline by 2024-25. However, due to a major hotel closure, we must reduce the baseline to $4.0 million, used in FY 2024-25 projections and in the long-term financial plan. 56 Revenue and Expenditure Assumptions
Business License Tax
The City of San Mateo Municipal Code requires all persons or businesses doing business in the City of San Mateo to pay an annual business tax, which is also referred to as a business license. The payment of this tax is required prior to the commencement of business in San Mateo. Depending on the type of business, the business license tax is either a flat fee or is based on gross receipts. Business license tax revenues have seen steady growth over the past decade. This revenue resource is projected to be $7.7 million, then grow at a modest 2% annually in the long-term financial plan.
Franchise Fees
The City receives franchise payments from companies providing garbage, electricity, gas, and cable television services.
Modest growth is expected from this revenue source, 2% annually in the forecast. This revenue source will continue to be carefully monitored, with future growth projections adjusted accordingly. Overall, franchise fee revenues are projected to be just under $3.6 million in 2024-25.
Golf Fees
Golf fee revenues primarily come from rounds of golf played, but other sources include driving range revenue and merchandise sales. The City’s golf course continues to perform well in the post-pandemic period. The budget projection is set at $3.5 million for FY 2024-25, with a moderate 2% annual growth in the long-term financial plan.
Recreation Service Charges
Recreation service charges include the revenue collected from the various recreation programs that are run by the Parks and Recreation Department, including camps, youth and adult programs, picnic and recreation center rentals, and lagoon use fees. For FY 2024-25, total revenues from recreation service, including grants, are projected to be $4.2 million, with a 2% annual increase in the ten-year long-term forecast.
Permits, Fees, and Fines
The City receives permit, fee, and fine revenues from a number of sources across departments, including parking and traffic-related citations (Police) and encroachment permits (Public Works). In 2021-22, the Downtown Parking Fund was merged into the General Fund. As such, parking revenues are now reported under this revenue category in the General Fund. In total, General Fund’s permit, fee, and fine revenues are projected to be $7.7 million for 2024-25 then grow by 2% annually in the long-term financial plan.
Intergovernmental
Intergovernmental revenues are predominantly grants or reimbursements from other governmental agencies, including other cities, the county, the state, and the federal government. Because this revenue category consists predominantly of grants and reimbursements, many of which are one-time funds, revenues can fluctuate annually. Additionally, the City has an agreement with the San Mateo Consolidated Fire Department (SMC Fire) to provide Human Resources and Finance services. Reimbursement from SMC Fire is recorded here under Intergovernmental revenues. For FY 2024-25, this revenue is projected to be $_ million with modest growth in in the ten-year forecast.
Interest and Miscellaneous
This revenue category includes interest earnings on the City’s investment portfolio and other smaller revenues not attached to other categories. Budget projections for investment earnings are on cash basis to avoid he flux due to mark-to- market accounting adjustment on the City’s investment portfolio. In total, this category of revenues is expected to generate approximately $5.0 million in 2024-25.
57 Revenue and Expenditure Assumptions
In-Lieu Charges
In-lieu charges are funds transferred into the General Fund from other funds to cover the cost of City-wide administration.
These costs include covering a portion of expenditures related to the operation of the City Manager’s Office, City Attorney’s Office, City Clerk, Finance, Human Resources, and Information Technology. It also covers costs such as the other funds’ share of general liability expenses. A total of approximately $4.9 million is projected in 2024-25.
In-lieu charges are set to grow at a rate of 3% - 5% annually in the ten-year forecast. The increase is largely due to increases in costs of providing administrative services. In accordance with best practices, the City’s cost allocation study was last updated in 2020-21, and it is expected that the study will be maintained and updated on a regular basis.
Transfers In – Construction Services
Beginning 2020-21, the Construction Services Fund will make lease payments to the General Fund for the space occupied by construction services staff in the Community Development Department and the atrium space that is utilized for building permit services in City Hall. This practice is consistent with neighboring municipalities and generally accepted accounting principles. Occupancy cost is calculated on a cost per square foot basis with fixed annual increases over the long-term financial plan, which reflects market rates for commercial office space leases. The transfer from the Construction Services Fund to the General Fund is approximately $0.5 million in 2024-25.
Transfers In – Gas Tax
The Gas Tax Fund is set to transfer $1.7 million annually to the General Fund in the long-term forecast to cover a portion of street maintenance costs within the Public Works Department. This transfer has been set at a flat amount annually, which means over time it will provide less and less funding in terms of real dollars. While the $1.7 million has been increased in 2018-19 from the historical transfer of $1.5 million, the cost of street maintenance along with the revenues from Gas Tax funding will be monitored closely, and future transfers will be adjusted accordingly.
GENERAL FUND EXPENDITURES
Expenditure Estimation Methodology
Similar to the revenue assumptions, expenditure assumptions and projections are reviewed and revised each fiscal year.
Unlike revenues, especially tax revenues, General Fund expenditures are largely under the control of the City. As such, assumptions for expenditure growth are generally able to be aligned with revenue growth where possible. In cases where an expenditure category is not under control of the City, as is the case for CalPERS pension contributions, the projected increases are treated as nondiscretionary and take precedence in terms of the allocation of resources, limiting the City’s flexibility to prioritize where funds are expended. Assumptions for each of the General Fund’s expenditure categories are discussed in detail below.
Personnel Costs
Personnel costs, if including the City’s share of SMC Fire’s personnel costs, represent over 70% of total General Fund expenditures. The General Fund is projected to allocate $92.6 million for personnel costs in FY 2024-25. To best reflect the personnel costs, the General Fund ten-year forecast splits costs into three categories: salaries, benefits, and payment on the unfunded pension liability. This allows assumptions for cost increases in the three categories to move independently from one another. Assumptions for the major categories of personnel expenditures are discussed in the detail below.
Increases for salaries and salary-related costs, such as overtime, are initially based on existing labor contractual agreements or assumptions about the outcome of ongoing and future negotiations. Beyond those contractual 58 Revenue and Expenditure Assumptions
assumptions, salary increases were set in the ten-year forecast based on projected modest salary increases, which is generally aligning with our long-term CPI projections, throughout the forecast. It is important to note that these are only projections of possible salary increases and do not reflect the actual salary adjustments that will be made in the future.
There are several factors that have to be considered related to salary increases in the future, including the City’s economic condition, the amount of unassigned fund balance in the General Fund, labor negotiations, and our ability to compete in the market for employees.
As previously discussed, the cost of CalPERS pension contributions is not something the City has control over the way it does over many other expenditures. As a result, the ten-year forecast contains projected increases in the City’s contribution rates that were developed based on the latest CalPERS actuarial valuation and projection. These contribution rates, which have been adjusted to consider the employees’ share of the City’s contribution rates, factor in assumptions related to turnover of City employees and the fact that new employees will come in under lower pension formulas. The rates also factor in the most up-to-date information available about the economic and actuarial changes CalPERS has recently implemented, as well as updated investment return results. A couple of the significant factors include:
As reported in the mid-year budget update and the preliminary budget review, the City’s pension contribution will increase significantly starting fiscal year 2024-25 due to the CalPERS investment loss of negative 7.5% in FY 2021-22. Such investment loss will cost the City over $100 million in additional pension costs over the 20-year amortization period. As result, the City will be required to pay an additional $2 million to $8 million annually during the five-year ramp-up period (FY 2024-25 through FY 2028-29). Once the five-year ramping has been completed, the increase in pension contributions is projected to be an additional $10 million each year for the next four years (FY 2029-30 through FY 2032-33), as compared to that for 2023-24, before gradually decreasing.
Citywide Pension Outlook - All Funds
Source of Information: CalPERS Pension Outlook
If CalPERS investment returns fall short of the long-term investment of return, which is currently set at 6.8%, it will create another layer of unfunded pension liability to the City. The General Fund Long-Term Plan assumes that CalPERS will meet its target rate of return (discount rate) for the remainder of the ten-year forecast. 59 Revenue and Expenditure Assumptions
Background Information:
Payment on the unfunded pension liability includes the payment for fire employees that have transferred to SMC Fire, as those costs correspond to the years of service that the fire employees had worked for the City and remain the City’s responsibility even after transfer of operations. In the ten-year financial plan, fire’s portion of the unfunded pension liability is included as part of fire legacy costs. More detail on this is discussed below in the subsection for San Mateo Consolidated Fire Department Contribution and Fire Legacy Costs.
Other major costs in this category include medical, dental, and vision premiums paid by the City; Medicare and Social Security taxes; workers’ compensation; and deferred compensation. Medical insurance, which is the second-largest cost in this category, is set in the forecast to increase at 6.5% in 2024-25 and then remain flat at 6% for the duration of the long- term plan. These assumptions are based on historical trends and assumptions used by the consulting actuary in the valuation of the City’s retiree medical plan. For other benefit costs that move with salary increases, such as Medicare and Social Security taxes, those are set to increase at the same rate as salaries in the ten-year financial plan.
Non-Personnel Costs
The remaining General Fund’s expenditures consist of non-personnel costs. For the ten-year forecast, non-personnel expenditures were broken down into distinct categories: operating, transfers out, and the annual contribution to the San Mateo Consolidated Fire Department and fire legacy costs. A brief description of the types of expenditures in each category is provided below.
OPERATING EXPENDITURES
Operating expenditures, which total $40.0 million in FY 2024-25, include spending on a wide variety of expenditure categories related to operations of the City. Some of the major expenditure categories include professional and contract services, utilities costs, and capital outlay.
Professional and contract services in this category total $10.6 million in 2024-25 and it covers a wide variety of service areas, such as engineering services, legal services, the annual financial audit, consultants for special studies, animal control, and the maintenance of street and park trees. Because expenditures in this category are largely within the City’s control, the long-term forecast reflects an annual increase of 2-3%.
Utilities costs, which total $3.9 million in 2024-25, include gas, electricity, water, and telecommunications costs required for city operations. Of the total, over 55% goes toward gas and electricity, 25% goes toward water, and the remaining 15% is for telecommunications. For the ten-year forecast, the annual inflationary increase is set at 2%. These increases consider expected growth in costs, which are largely beyond the City’s control, although increased conservation efforts can help control expenditure growth in this area.
The capital outlay expenditures include a "rental rate" charged to departments to cover the cost of replacing vehicles and equipment through the Vehicle and Equipment Replacement Fund. Funds are accumulated while the vehicle or equipment is still in use, ensuring sufficient resources are available for replacements. The budget for this category is $1.8 million for the 2024-25 fiscal year. For more information about the Vehicle and Equipment Replacement Fund and its long-term financial plan, please refer to the Fund Information section of this budget document. 60 Revenue and Expenditure Assumptions
TRANSFERS OUT
This category of funding includes the transfers the General Fund makes to various funds to fund ongoing and one-time needs. Ongoing transfers are programed in the long-term forecast.
In the proposed 2024-25 budget, transfers out is projected to be $11.6 million, comprising of the following:
$8.1 million contributions to Capital Improvement Plan (CIP), of which $3.7 million from Measure S; $2.7 million from Measure S for debt service related to the 2020A Revenue Bonds issued for flood control and street rehabilitation improvements;
$0.41 million annual contribution to the Equipment and Vehicle Replacement Fund for major building component replacement; and
$0.35 million to replenish the 2% Hotel Tax Fund’s fund balance to meet debt service requirements.
SAN MATEO CONSOLIDATED FIRE DEPARTMENT CONTRIBUTION AND FIRE LEGACY COSTS On January 13, 2019, the City’s fire operations were transferred to the San Mateo Consolidated Fire Department (SMC Fire), a Joint Powers Authority (JPA), for fire, rescue, and emergency services between the cities of Belmont, Foster City, and San Mateo. Pursuant to the JPA, SMC Fire costs are split 20% Belmont, 20% Foster City, and 60% San Mateo.
The City’s share of SMC Fire costs is projected to be $28.7 million for 2024-25. Additionally, there are legacy costs that remain with the City, which are costs that were incurred during the time that the fire employees had worked for the City.
These legacy costs include the unfunded pension liability, workers’ compensation liability, and retiree health benefit liability. Factoring in the legacy costs that remain with the City, the total cost to the City’s General Fund for fire service for 2024-25 is $36.1 million.
The long-term forecast presents the City’s contribution to SMC Fire and its fire legacy costs in a separate line to provide greater transparency and better projection of costs. The legacy costs are based on the consulting actuary’s projections. The City’s 60% contributions were based on the SMC Fire budget and five-year forecast. Beyond that, a 3% annual growth has been projected.
NET REDUCTION / USE OF UNASSIGNED FUND BALANCE
The net reduction amount represents the expenditure reductions and/or revenues exceeding expectations. Including this adjustment in the General Fund long-term forecast is to present a more realistic view of the General Fund’s financial position.
Given the tax revenue uncertainties, this year’s General Fund forecast adopts a middle-ground approach. It assumes that the State and County will resolve the VLF funding issue, ensuring more reliable VLF revenues. Under this scenario, the City is expected to operate with a budget deficit for the next 7-9 years, utilizing the General Fund reserves to manage through this challenging period.
LONG-TERM FINANCIAL FORECAST
The long-term financial forecast includes all known and assumed resource demands. This provides a comprehensive view of the demand for the City’s resources and allows Council to prioritize how those resources should be allocated. The long- term forecast allows the City to foresee structural imbalance, and plan to position itself towards long-term financial sustainability.
61 Departments
62 Departments by Fund
FUND NAME CITY
ATTORNEY
CITY
CLERK
CITY
COUNCIL
CITY
MANAGER'S
OFFICE
COMMUNITY
DEVELOPMENT
General Funds
General X X X X X
Measure S Tracking
Downtown Services
Recreation Services
Golf
Special Revenue Funds
Police Grants and Safety
Solid Waste x
HOME X
Community Development Block Grant X
Advance Planning x X
Construction Services X X X
City Housing X
Low and Moderate Income Housing Asset X
Parks and Recreation Revenue
Commercial Linkage Fee
Permanent Local Housing Allocation X
Landfill
Debt Service Funds
Street and Flood Control Projects Bond
General Obligation Bonds
2% Hotel Tax
Enterprise Funds
Sewer X x
Storm
Internal Service Funds
Vehicle and Equipment Replacement
Fleet and Building Maintenance
Benefits
Dental
Workers’ Compensation
Comprehensive Liability X
63 Departments by Fund
FINANCE HUMAN
RESOURCES
INFORMATION
TECHNOLOGY LIBRARY PARKS AND
RECREATION POLICE PUBLIC
WORKS
NON-
DEPARTMENTAL
X X X X X X X X
X X X
X X
X
X X
X
x X
x
x X X x
X
X
X
X
X
X
X X X
x
x
X
x
x
x
64 City Attorney
65 City Attorney
Mission Statement
The mission of the City Attorney’s Office is to provide excellent, clear legal advice and zealous, ethical legal representation for the City Council, City officers, and City staff to support them in their efforts to make San Mateo a community of the highest quality. The Office staff will be accessible to those they serve and respond to requests for service in a timely manner.
Services and Structure
Legal Counsel
The City Attorney’s Office is responsible for providing legal advice to the City Council, City staff, and City boards or commissions on matters that affect the conduct of
City business; and for preparing contracts, ordinances, resolutions, and related legal documents to implement
adopted City policy. The City Attorney’s Office also
provides, either directly or through outside counsel, for the representation of the City in administrative proceedings and in court proceedings initiated by the City.
Litigation Defense
The City Attorney’s Office is responsible for providing, either directly or through outside counsel, for the defense of the City, its officers, and its employees against lawsuits and claims. The Office procures property and general
liability insurance, contracts for claims adjusting services, and oversees the handling of Tort Claims. The City
receives approximately 67 claims yearly, including claims for personal injury and property damage.
SUMMARY 2024-25
FTEs 5.00
Total budget $ 5.7 million
Funding source(s)
General Funds
Special Revenue Funds
Enterprise Funds
Internal Service Funds
66 FINANCIALS
2024-25
PROPOSED
BUDGET
2025-26
PROJECTED
BUDGET
Expenditures by Category
Personnel $ 1,521,062 $ 1,489,551
Operating 4,122,800 4,722,800
Indirect & Overhead 65,073 68,247
Total Expenditures $ 5,708,935 $ 6,280 ,598
Funding Sources
General Funds
$ 1,332,870 $ 1,300
,203
Special Revenue Funds 229,249 228,757
Enterprise Funds 109,024 110,927
Internal Service Funds 4,037,792 4,640
,711
Total Funding Sources $ 5,708,935 $ 6,280 ,598
FULL TIME EQUIVALENT (FTE) PERSONNEL
2023-24
ADJUSTED
BUDGET
2024-25
PROPOSED
BUDGET
2025-26
PROJECTED
BUDGET
City Attorney 1.00 1.00 1.00
Assistant City Attorney 3.00 3.00 3.00
Executive Secretary to City Attorney 1.00 1.00 1.00
Total Merit 5.00 5.00 5.00
Total Per Diem - - -
Total Positions 5.00 5.00 5.00
City Attorney
67 City Clerk
68 City Clerk
Mission Statement
The office of the City Clerk assists residents in navigating the City’s governance structure; provides access to
local government decision-makers; is the compliance
filing officer; is the City’s elections official; and ensures transparent processes and access to the City’s records.
Services and Structure
The Clerk’s office provides the following services:
• Oversight of the City Council legislative processes,
including compliance with the Brown Act.
• Coordination of recruitments for the City’s Boards and Commissions.
• Preservation of the City’s official records and oversight of the City’s records management program.
• Research and retrieval of records for the public and
staff.
• Maintenance of the City Charter and codification of
the Municipal Code.
• Management of agreements, contracts, and deeds.
• Coordination and execution of municipal elections.
• Act as the City’s compliance filing officer for the
Political Reform Act and Public Records Act.
• Administrative support to the City Council.
• Manages special relationships such as Sister City and Adopted Unit program.
2022-24 Highlights
• Conducted recruitments for board and commission
members
• Coordinated city-wide records clean-up days
• Created an interactive Campaign Finance Dashboard
to increase campaign contribution and expenditure
transparency for the November 8, 2022 General
Election.
• First candidate by-district election for Districts 1, 3, and
5. • Hosted a book signing and celebration of the history of San Mateo’s special relationship with the 101st
Airborne Adopted Unit.
• Facilitated fundraising efforts and developed
recognition policy and review processes for the Fallen
Heroes Memorial.
SUMMARY 2024-25
FTEs 4.88
Total budget $1.2 million
Funding source(s) General Funds
• Coordinated with our Sister Cities Association to bring a delegation of San Mateo representatives and youth
softball players to Toyonaka, Japan to celebrate 60
years of friendship.
• Provided an updated Boards and Commission
Demography survey and analysis to City Council.
• Recruitment and onboarding of San Mateo’s first
Y outh Commissioners on the Parks & Recreation
Commission.
• Fostered youth civic engagement through partnership
with Y outh Activities Council and Generation Voter:
Over 100 students pre-registered to vote; Facilitated
the “I Voted” sticker competition.
• Published a public Historical Ballot Measure Archive. • Continuing to facilitate citywide file structure
development and electronic conversion efforts.
• Implemented an Email Retention Policy to align with
records management best practices.
2024-26 Budget
The City Clerk Department's operating budget of $1.2
million is an increase of $0.4 million or 28% over fiscal year 2023-24. This is primarily due to the anticipated costs of the 2024 election.
69 City Clerk
Key Department Initiatives
Continue to build upon technology enhancements for meet- ing management citywide, as well as policies, procedures, and personnel for facilitating public records requests. • Investigate funding opportunities for Capital
Improvement Project planning towards modernization
of Council Chambers.
• Focus on records management initiatives with an
emphasis on consistency citywide through policy
development and implementation.
• Continue implementing education and outreach for
the final transition to district elections in November
2024 with increased communication and access to
elections information.
• Improve transparency for candidate campaign filings.
• Provide additional training opportunities for Board and Commission members.
• Develop strategies to increase Diversity, Equity,
and Inclusion through Boards & Commission
recruitment, including youth, senior, and demographic
representation.
• Facilitate a holistic rewrite of governance documents for all public bodies.
70 FINANCIALS
2024-25
PROPOSED
BUDGET
2025-26
PROJECTED
BUDGET
Expenditures by Category
P
ersonnel $ 831,
164 $ 867,991
Operating 311,932 89,492
Indirect & Overhead 10,623 10
,623
Total Expenditures $ 1,153,
719 $ 968,106
Funding Sources
General Funds $ 1,153,
719 $ 968,106
Total Funding Sources $ 1,153,
719 $ 968,106
FULL TIME EQUIVALENT (FTE) PERSONNEL
2023-24
ADJUSTED
BUDGET
2024-25
PROPOSED
BUDGET
2025-26
PROJECTED
BUDGET
City Clerk 1.00 1.00 1.00
Asistant to City Clerk 1.00 1.00 1.00
Deputy City Clerk 1.00 1.00 1.00
Management Analyst I/II 1.00 1.00 1.00
Total Merit 4.00 4.00 4.00
Total Per Diem 0.23 0.88 0.88
Total Positions 4.23 4.88 4.88
City Clerk
72 City Clerk
METRICS
Public Transparency and Compliance
We provide public access to legislative decision-making and government records.
Number of Public Records Act (PRA) requests received
Percent of PRA responses responded to within prescribed timelines Percent of Fair Political Practices Commission (FPPC) compliances documents filed on time Percent of minutes completed and published on next regular meeting agenda Legislative Process
We ensure that the City’s legislative decisions are smoothly and timely completed.
Number of contracts processed annually
Number of agendas developed for public meetings
Records Management
We are committed to protecting the City’s official public records.
Number of official records added to City’s electronic document management system.
Informational Metrics
Number of Statement of Economic Interest Forms filed
73 City Clerk
TYPE 2021-22
RESULTS
2022-23
RESULTS
2023-24
ESTIMATE
2024-25
TARGET
2025-26
TARGET
Workload 1,460 1,252 1,300 1,300 1,300
Performance 86% 97% 97% 97% 97%
Performance 98% 98% 99% 99% 99%
Performance 76% 86% 85% 85% 85%
Workload 159 122 150 150 150
Workload 50 48 50 50 50
Workload 1,595 1,662 1,745 1,832 1,923
Workload 127 150 150 150 150
74 City Council
75 City Council
Mission Statement
The City Council’s mission is to protect, maintain, and improve the quality of life for San Mateo residents and visitors by adopting legislation, providing policy direction for the City’s administration, and by promoting the
best interests of the community locally and with other
governmental agencies.
Services and Structure
The City Council is comprised of five members.
Commencing with the November 2022 election, San
Mateo began its transition to by-district election, with three members elected from Districts 1, 3 and 5. The
City’s transition to by-district elections will be complete following the November 2024 election, where two at-large seats will expire Districts 2 and 4 will hold their first district elections. General municipal elections are held every even numbered year, with two Council Members elected the
year preceding Leap Y ear and three elected the year after Leap Y ear. Council Members hold office for four-year terms commencing the first regular council meeting in December following the November election. The Council Members
select from among themselves a Mayor and Deputy Mayor
to serve for one-year terms. The Council sets policy for the City, enacts ordinances, approves the budget, and
authorizes City expenditures.
The Office of the City Council focuses on the following areas: the formulation of City policies which reflect the needs, wishes, and priorities of the residents of San Mateo; the promotion of economic, cultural, and governmental
well-being of the community. To assure that residents
and visitors are kept informed of municipal activities and events; and to establish and maintain cooperative, effective relationships and communications with local, state, and federal agencies to influence policy decisions, legislation, and services that affect the City of San Mateo.
Priorities 2024
Stewardship of Infrastructure
• Reconstruct all failed streets in San Mateo by 2026
using Measure S sales tax, Countywide Measure A
funding, grants, General Fund and other available
funding.
• Address structural issues and renovate the Marina
Library.
• Replace all remaining high voltage circuits to improve safety and reliability of the street light system.
SUMMARY 2024-25
FTEs 5.00
Total budget $457,000
Funding source(s) General Funds
• Expedite efforts to improve the stormwater collection and storage system, including dredging the Marina
lagoon.
• Remove North Shoreview from FEMA Flood
Assessment.
• Fund and deliver the Clean Water Program.
• Meet the 100% trash reduction mandate.
• Implement a Green Fleet by 2030.
• Expedite efforts to produce potable water from the
Clean Water Program
• Create a Capital Infrastructure Plan or process for
reinvesting in infrastructure to allow the City to
evaluate City facilities and assets when upgrades are
needed.
Quality of Life
• Implement traffic programs and improvements to
enhance safety for all users by utilizing public input
and data, such as the input that led to the Traffic
Action plans to improve safety on neighborhood
roadways and intersections.
• Minimize impacts to residents from train horn noise at City at-grade crossings.
• Proactively manage Citywide parking resources to
optimize existing supply.
• Conduct an Annual Transportation Review of progress
on all ongoing plans, including project updates and
key metrics such as City mode share, collision and
safety data.
• Implement bicycle and pedestrian projects and
programs that address safety and align with adopted
City plans.
• Integrate master plans to increase efficiency and
community impact.
• Expand on coordinating police services with mental
health and social services.
• Implement projects and programs to enhance Police
Traffic Unit services.
• Leverage technology in support of safe and secure
neighborhoods.
76 • Create a comprehensive, ongoing Citywide
Community Outreach and Engagement Program.
• Initiate a Community Budget Process for anticipated
revenue from Measure CC.
• Explore the implementation of a Customer Response
Management or 311 system.
• Enable more quick-build bicycle/micro mobility/
pedestrian projects by identifying reliable City funding. • Explore piloting a City Grant Fund.
• Explore adopting a Gardening Waste ordinance.
• Enhance city-wide disaster response and emergency
preparedness.
•
Framing the Future
• Establish policies to decarbonize existing buildings
and infrastructure and eliminate methane gas use by
2030.
• Implement the Climate Action Plan and work to reduce
greenhouse gas emissions.
• Pursue development and preservation of housing to
increase supply of affordable and workforce housing
and leverage external funding sources for affordable
housing.
• Implement mandates for composting in multi-family
dwellings.
• Provide greater support to business development
centers or mixed-use development areas to increase
economic vitality.
• Implement the Central Park Master Plan.
• Implement the adopted General Plan, including
developing public benefits policy for increased height
areas, urban agriculture policies, and evaluating
affordable housing incentives/zoning allowances for
properties with adjacent lots, such as those owned by
faith-based organizations.
• Develop a funding strategy for existing infrastructure plans.
• Work with schools, community colleges, businesses,
and other organizations to expand youth and
senior workforce development & civic leadership
opportunities.
• Explore a resolution affirming the City's commitment
to integrate new technologies, such as artificial
intelligence (AI), without displacing the work force.
• Increase organizational capacity to support the
Toyonaka Sister City Program within the Parks &
Recreation Department and City Clerk Department.
Economic Vitality
• Review Municipal Code provisions related
to development review process and identify
opportunities for streamlining.
• Study resource feasibility for the downtown
grade separations and long-term train corridor
improvements.
• Enhance the customer experience Downtown and in
other commercial districts.
• Design and implement capital improvements for
permanent street closure.
• Evaluate Downtown parking and transit incentive
programs for employees.
• Explore options to discourage commercial vacancies.
• Explore the establishment of Property-Based
Improvement Districts (PBIDs).
• Eliminate the City’s unfunded pension and Other Post- Employment Benefits (OPEB) liabilities by no later than 2050.
• Implement a robust, year-round Downtown Activation
Program as part of our core City services.
2024-26 Budget
The Council’s operating budget is primarily focused
on partnerships and memberships that enhance the
community and the city’s relationship with other state, local, and federal governments and builds collaboration in the region. Moreover, the Council’s operating budget will assist the Council with determining the policies of the City and seek the most effective use of resources to meet community needs.
City Council
77 FINANCIALS
2024-25
PROPOSED
BUDGET
2025-26
PROJECTED
BUDGET
Expenditures by Category
P
ersonnel $ 131,335 $
130,398
Operating 311,735 319
,256
Indirect & Overhead 13,450 13,450
Total Expenditures $ 456,520 $ 463,104
Funding Sources
General Funds
$ 456,520 $
463,104
Total Funding Sources $ 456,520 $ 463,104
FULL TIME EQUIVALENT (FTE) PERSONNEL
2023-24
ADJUSTED
BUDGET
2024-25
PROPOSED
BUDGET
2025-26
PROJECTED
BUDGET
City Council Member 5.00 5.00 5.00
Total Merit 5.00 5.00 5.00
Total Per Diem 0.00 0.00 0.00
Total Positions 5.00 5.00 5.00
City Council
78 City Manager's
Office
79 City Manager's Office
Mission Statement
The City Manager’s Office provides leadership, support, and coordination for City departments; provides policy
recommendations to the City Council and implements
Council policies and actions; represents City interests in local and regional issues; and oversees key program areas of a Citywide nature.
Services and Structure
The City Manager’s Office includes the following program areas:
City Management
Providing Citywide leadership and coordination to the
organization and policy development support for the City Council. Representing the City’s interests in local and regional issues, and ensuring diversity, equity, and inclusion (DEI) initiatives are integrated into our work citywide.
Economic Development
Supporting the economic vitality of the City through
development opportunities, permitting support, business outreach and retention, marketing, and liaison work
with economic development stakeholders and partner
organizations.
Communications
Developing and implementing Citywide communications
and community engagement activities and tools and
serving as a resource for other departments. Managing the content, navigation, and design of the City’s website and social media channels.
Sustainability
Developing and implementing Citywide sustainability
activities in support of Climate Action Plan and serving as a liaison to the Sustainability Commission.
Volunteer Engagement
Coordinating volunteer engagement opportunities with
City departments and encouraging greater community
involvement with special events and neighborhood
activities.
2022-24 Highlights
• Onboarded a new City Manager and Assistant City
Manager
• Developed and began implementation of a Citywide
DEI Strategic Plan and Framework.
• Comanaged with the Community Development
SUMMARY 2024-25
FTEs 9.48
Total budget $3.4 million
Funding source(s)
General Funds
Special Revenue Funds
Enterprise Funds
Department the Racial Equity Art project selection
process and installation of the artwork in the
pedestrian mall.
• Led the way on the B Street pedestrian mall and
outdoor seating and parklets efforts.
• Updated the City’s Minimum Wage Ordinance.
• Adopted a Reach Code Ordinance and commenced
work on building electrification policy outreach.
• Relaunched the English as a Second Language City
Government Academy, joint effort with the San Mateo
Adult School, after a 2-year hiatus from the pandemic.
• Opened the new Downtown Parking Garage and
the 225-unit Kiku Crossing 100% affordable housing
project.
2024-26 Budget
The City Manager’s Office budget contains some
adjustments from the prior year budget to accommodate
additional operational expenses and staffing expansions, including the creation of the Citywide Communications and Community Engagement division. Additional funds were
added to support the new staffing needs and additional
projects, such as Climate Adaptation planning, grant
writing, emergency preparedness work, and community
leaders convenings.
Key Department Initiatives
• Conduct outreach and develop policies to
decarbonize existing buildings and infrastructure to
eliminate methane gas use.
• Establish a comprehensive, ongoing Citywide
Community Outreach and Engagement program.
• Continue implementing the adopted 2020 Climate
Action Plan.
• Continue ensure the integration of master plans to
increase efficiency and community impact.
• Explore the implementation of a Customer Response
Management or 311 system.
80 • Enhance city-wide disaster response and emergency
preparedness.
• Implement a robust, year-round Downtown Activation
program as part of our core City services.
• Collaborate with Public Works on the design and
construction improvements for the pedestrian mall on
B Street between 1st and 3rd.
• Create interdepartmental grants acquisition team.
• Establish a Citywide ADA program.
• Develop a citywide strategic plan to educate and
inform the community on land use measure.
• Conduct a comprehensive analysis of the City's real
property portfolio.
• Support City departments on annual DEI initiatives .
•
Establish a Citywide Translation policy.
City Manager's Office
81 FINANCIALS
2024-25
PROPOSED
BUDGET
2025-26
PROJECTED
BUDGET
Expenditures by Category
P
ersonnel $ 2,439,808 $
2,489,965
Operating 945,600 945,600
Indirect & Overhead 17,
782 18,460
Total Expenditures $ 3,403,190 $ 3,454,025
Funding Sources
General Funds
$ 2,848,297 $ 2,883,913
Special R
evenue Funds 466,182 478,449
Enterprise Funds 88,711 91,663
Total Funding Sources $ 3,403,190 $ 3,454,025
FULL TIME EQUIVALENT (FTE) PERSONNEL
2023-24
ADJUSTED
BUDGET
2024-25
PROPOSED
BUDGET
2025-26
PROJECTED
BUDGET
City Manager 1.00 1.00 1.00
Asistant City Manager 1.00 1.00 1.00
Communications Manager 1.00 1.00 1.00
Communications & Public Relations Analyst 1.00 1.00 1.00 Economic Development Manager 1.00 1.00 1.00
Executive Secretary to City Manager 1.00 1.00 1.00
Management Analyst I/II 1.00 1.00 1.00
Sr. Management Analyst - 1.00 1.00
Sustainability Analyst 1.00 1.00 1.00
Total Merit 8.00 9.00 9.00
Total Per Diem 0.48 0.48 0.48
Total Positions 8.48 9.48 9.48
City Manager's Office
82 City Manager's Office
METRICS
Economic Development
Business assistance provided
Communications
Number of citywide eNewsletter subscribers
Volunteer Engagement
Number of volunteers and volunteer hours
83 City Manager's Office
TYPE 2021-22
RESULTS
2022-23
RESULTS
2023-24
ESTIMATE
2024-25
TARGET
2025-26
TARGET
Workload 100 150 150 150 200
Performance 10,000 12,500 13,000 13,500 14,000
Workload 1,718 vols 3,500 vols 3,500 vols 3,500 vols 4,000 vols 42,534 hrs 75,000 hrs 75,000 hrs 75,000 hrs 80,000 hrs
84 Community
Development
85 Mission Statement
To ensure a quality-built environment and healthy
neighborhoods that contribute to a strong economic base in the City of San Mateo; to be responsive to the community and respected by it; and to provide outstanding customer service.
Services and Structure
The Community Development Department (CDD) has broad
responsibilities, including long-range planning, review of applications for new development, administration of
the City’s General Plan, Zoning Code and the California Building Code, implementation of the City’s housing
programs, and maintenance of neighborhoods. Five
divisions work together to accomplish these goals:
Building, Code Enforcement, Housing, Planning, and
Business and Admin Services. The department provides
staff support and services to three standing commissions and committees, including the Planning Commission,
Community Relations Commission, and Civic Arts
Committee, and works with numerous outside agencies,
community groups and homeowner associations.
Building Division
The Building Division manages programs and services
related to building permit plan review and inspection of buildings and structures to ensure a safe, accessible,
sustainable, and energy-efficient environment throughout our community. The division regulates local and state
laws related to building construction, maintenance, use, repair, and habitation. This includes the enforcement of the established health and safety codes, building codes, and standards.
The division is organized into three work units (permit center (City Hall public counter), plan review, and
construction inspection), which offer customers permit
and property information, technical code review, permit issuance, and inspection services.
Its mission includes customer service and public education to enhance the safety of existing buildings and to provide more public awareness of codes. In the event of an
emergency or disaster, it is the division’s responsibility to perform damage assessments for all structures.
Code Enforcement
Code Enforcement works to promote and maintain a
safe and desirable living and working environment on
all private properties around the City. Code Enforcement accomplishes this by enforcing the City’s Municipal Codes, including Property Maintenance, Nuisance, Building, and Community Development
SUMMARY 2024-25
FTEs 57.92
Total budget $17.3 million
Funding source(s)
General Funds
Special Revenue Funds
Zoning Codes. Additionally, Code Enforcement works in
partnership with other divisions, departments, and outside agencies to support code compliance and assisting
property owners, businesses and tenants in understanding City rules and regulations.
Housing
The Housing Division manages programs and services
that increase and preserve affordable housing, improve
and preserve lower income neighborhoods, prevent and
address homelessness, and financially assist social service agencies providing services that benefit low-income
households, and works with Planning to administer and
implement programs and policies in the City’s Housing
Element and procure planning grants from federal and state sources. It manages grants from the federal Community
Development Block Grant (CDBG) program, the state
Permanent Local Housing Allocation (PLHA) fund, provides funding and ongoing monitoring of affordable housing,
including administration of the City’s Below Market Rate inclusionary program, and staffs the Community Relations Commission. The division also co-manages the HOME
Investment Partnership Program through the San Mateo
County HOME Consortium.
Planning
The Planning Division plans for the physical, social, and economic development of the City and ensures compliance with the General Plan, Zoning Code and other adopted
plans and policies, as well as the California Environmental Quality Act (CEQA) for both public and private projects.
Together with the Building Division, Planning reviews and processes private development projects to achieve a high- quality built environment and long-term economic growth.
The division has two functions. Advanced Planning
prepares long-range plans and policy documents for
the physical and economic development of the City, and
administers and maintains the City’s General Plan, including the Housing Element, Specific Plans, Zoning Code, and
other policy documents to ensure compliance with state
law and to reflect community needs and desires. Current Planning provides public information on City codes and
requirements, and reviews development applications,
86 including coordination with other Departments and outside agencies, to ensure that development within the City
is consistent with long-range plans, community needs,
development laws and state statutes.
Business and Admin Services
The Business and Admin Services Division manages the
Department's internal financial operations and annual
budget, provides administrative support to the other
four divisions, administers the Department’s business
and enterprise systems, processes Public Records Act
(PRA) requests and provides human resources support. In addition, the Division supports the City’s Child Care Loan program, Civic Arts Committee and Art in Public Places
program, and manages other special departmental projects. 2022-2024 Highlights
• Adopted the Strive San Mateo General Plan 2040
update, completing a five-and-a-half-year effort with
significant community outreach and engagement.
• Adopted the 2023-2031 Housing Element, a three-
year planning effort to develop a plan to meet the
City’s Regional Housing Needs Allocation (RHNA) and
comply with state housing laws.
• Completed construction of the Kiku Crossing
affordable housing project and new downtown
parking garage on City owned property, with 225 new
below market rate (affordable) units.
• Issued over 7,500 building permits and performed
over 37,500 building inspections.
• Served over 11,400 customers at the City Hall Permit
Center.
• Adopted an updated Accessory Dwelling Unit (ADU)
Ordinance and expanded online ADU resources and
information.
• Adopted Objective Design Standards for new
residential development and mixed-use development
and an SB9 Ordinance.
• Completed multiple Zoning and Municipal Code
amendments to correct errors, make clarifications and
improve the development review process, including:
• Streamlining the review process for public projects;
• Streamlining and simplifying the process to review and approve projects proposing minor modifications;
• Clarification of the City’s height and bulk standards; • Simplifying and adding flexibility to the security
requirements for housing and mixed-use projects;
• Established an extension process for entitled projects to address changes in market conditions; and
• Increased the administrative approval threshold for
housing projects with up to 25 units.
• Held over 50 community meetings and workshops.
• Relocated 27 tenant households from unsafe living
conditions.
• Closed 766 Code Enforcement cases.
• Continued the digitization process with over 500,000
microfiche records converted to digital files.
• Processed approximately 1,300 Public Records Act
(PRA) requests.
• Completed at least 38 minor home repairs including
weatherization and accessibility upgrades for lower
income property owners.
• Entitled multiple housing and mixed-use private
development projects with nearly 400 new housing
units.
• Filled 20 staff vacancies and reduced CDD's vacancy
rate from a peak of approximately 20% to 2%. Key
positions filled included Director, Business Manager,
Housing Manager, Plan Check Supervisor, two
Principal Planners, Senior Code Enforcement Officer,
Senior Management Analyst and Senior Development
Review Technician.
• Implemented an automated permit process for eligible
Solar PV projects through the SolarAPP+ system.
Key Department Initiatives
• Initiate comprehensive update of the City’s Zoning
Code to be consistent with the updated General Plan
2040.
• Implement the City’s 2023-2031 Housing Element,
which includes over 100 programs and actions.
• Update the Downtown Area Plan, with substantial
community outreach and engagement.
• Collaborate with the Parks and Recreation Department
on streamlining and improving processes related
to Tree Removal Permits, and administration of the
Protected Tree Ordinance and Heritage Tree Policy.
• Improve and streamline the development review and
permitting process for new development, including
updating the pre-application and design review
processes, and simplifying the permitting process for
single-family homes.
• Onboard a Hearing Officer and establish an updated
appeals process for citations and the Red Tag
Ordinance.
Community Development
87 • Standardize and update code enforcement
procedures to more efficiently respond to complaints
and manage open cases.
• Explore policies to strengthen AB1482 Tenant
Protection Act and improve the Tenant Protection
Ordinance.
• Pursue development and preservation of housing to
increase supply of affordable and workforce housing
and leverage external funding sources for affordable
housing.
• Develop and revise the funding plans for the CDBG
and PLHA programs to be consistent with HUD and
HCD requirements while funding and supporting local
organizations and community needs.
• Continue managing federal and state grants to
develop and fund programs that address housing
related needs, general human needs, and the needs
of those at risk of homelessness.
• Continue managing the City’s below market rate (BMR)
unit portfolio, First Time Homebuyer program, and
identifying priorities for use of local housing funds.
• Implement the recently adopted Objective Design
Standards for multi-family developments and provide
annual reports to City Council.
• Continue to update and maintain the CDD website,
handouts, and informational materials.
• Continue digitizing of records, including microfiche
and paper documents.
• Continue to implement improvements to
strengthen/streamline processes and provide more
comprehensive services.
• Continue staff cross-training and development that
will improve customer service, communications, and
application processing.
Community Development
88 FINANCIALS
2024-25
PROPOSED
BUDGET
2025-26
PROJECTED
BUDGET
Expenditures by Category
Personnel $ 10,971,660 $ 11,257
,398
Operating 4,909,450 4,910,860
Indirect & Overhead 1,467,801 1,537,
789
Total Expenditures $ 17,348,911 $ 17
,706,047
Expenditures by Cost Center
Advanced Planning
$ 1,663,727 $ 1,685,651
A
ffordable Housing 2,167,062 2,110,393
Building Inspection 299,704 300,670
Building Operations 5,911,321 6,142,096
Building Plan Checking 636,000 636,000
CDD Operations 713,215 726,744
Current Planning 4,334,679 4,429,232
General Code Enforcement 1,572,803 1,624,861
Planning Commission 50,400 50,400
Total Expenditures $ 17,348,911 $ 17,706,047
Funding Sources
General Funds
$ 2,271,225 $ 2,256,285
Special Revenue Funds 15,077,686 15,449,762
Total Funding Sources $ 17,348,911 $ 17,706,047
Community Development
89 Community Development
FULL TIME EQUIVALENT (FTE) PERSONNEL
2023-24
ADJUSTED
BUDGET
2024-25
PROPOSED
BUDGET
2025-26
PROJECTED
BUDGET
Community Development Director 1.00 1.00 1.00
Administrative Assistant 4.00 4.00 4.00
Administrative Technician 2.00 2.00 2.00
Associate Planner 6.00 6.00 6.00
Building Inspector I/II 7.00 7.00 7.00
Building Official 1.00 - -
Business Manager 1.00 1.00 1.00
Code Enforcement Manager 1.00 1.00 1.00
Code Enforcement Officer I/II 3.00 3.00 3.00
Deputy Building Official 1.00 1.00 1.00
Deputy Community Development Director 1.00 1.00 1.00
Deputy Community Development Director/
Building Official - 1.00 1.00
Development Review Technician 5.00 5.00 5.00
Housing and Neighborhood Services Manager 1.00 1.00 1.00 Housing Specialist I/II 1.00 2.00 2.00
Inspection Supervisor 1.00 1.00 1.00
Managing Arborist 1.00 1.00 1.00
Office Assistant I/II 2.00 2.00 2.00
Permit Center Supervisor 1.00 1.00 1.00
Plan Check Supervisor 1.00 1.00 1.00
Plan Checker Engineer 5.00 5.00 5.00
Planning Manager 1.00 1.00 1.00
Principal Planner 2.00 2.00 2.00
Senior Business Systems Analyst 1.00 1.00 1.00
Senior Code Enforcement Officer 1.00 1.00 1.00
Senior Development Review Technician 2.00 2.00 2.00
Senior Management Analyst 1.00 1.00 1.00
Senior Planner 1.00 2.00 2.00
Total Merit 55.00 57.00 57.00
Total Per Diem 1.18 0.92 0.92
Total Positions 56.18 57.92 57.92
90 Community Development
METRICS
CDD Administration
Number of staff vacancies within the year
Number of vacancies filled within the year
Number of PRA requests
Number of average business days to respond to PRA requests Building
Number of Building Permit Applications Submitted - Commercial Number of Building Permit Applications Submitted - % Commercial Online Number of Building Permit Applications Submitted - Residential Percent of Building Permit Applications Submitted - % Residential Online Number of Building Permit Applications Submitted - ADU and JADU (number is subset of residential applications total) Number of Building Permits issued - Commercial
Number of Building Permits issued - Residential
Number of Building Permits issued - ADU and JADU (Accessory Dwelling Unit / Junior Accessory Dwelling Unit) Number of Permit Inspections completed
Percent of Permit Inspections Completed - within a two-hour window Number of In-person customers served at the Permit Center - Total CDD Customers Number of planning applications reviews
Percent of planning application reviews completed within 10 business days Number of Residential permit applications reviewed - Residential Building Permit review Efficiency Number of residential permits issued that required more than 3 plan checks before approval Number of special and emergency event responses assisting SMCFD and SMPD - Special and Emergency Event responses Number of responses that were out of regular business hours -Special and Emergency Event responses Number of Residential VOTC (virtual over the counter) online submittal applications - Virtual Permit Activity Number of Solar APP+ Applications - Virtual Permit Activity Total number of BD Reviews for CDD Arborist
Total number of PA Reviews for CDD Arborist
Number of Arborist Inspections completed
Number of Tree Removal Permit applicaitons
Code Enforcement
Number of complaints received
Percent of new cases investigated/opened
Percent of new cases closed: cases that were opened and closed within reporting quarter Number of unpermitted construction cases opened
Number of all active cases: including cases from previous reporting quarters Percent of existing cases closed
Number of Substandard Housing Condition complaints received Percent of Substandard Housing Condition complaints received - Tenant relocation required Percent of Substandard Housing Condition complaints received - Repeat violator/violations Percent of Substandard Housing Condition complaints investigated within 48 business hours 91 TYPE 2021-22
RESULTS
2022-23
RESULTS
2023-24
ESTIMATE
2024-25
TARGET
2025-26
TARGET
Workload New 10 24 5 5
Workload New 11 20 5 5
Workload 703 546 450 600 600
Performance 7 7 8 9 9
Workload 282 273 282 396 396
Workload New New 88% 90% 90%
Workload 102 4,129 2,873 3,892 3,892
Workload New New 75% 75% 75%
Workload 102 111 78 100 100
Workload 218 247 250 220 220
Workload 3,991 3,875 3,800 3,600 3,600
Workload 73 87 115 90 90
Workload 18,713 18,743 18,115 19,000 19,000
Performance New New 94% 90% 90%
Workload 4,193 6,003 New 6,000 6,000
Workload New 162 170 120 120
Performance New 90% 90% 90% 90%
Workload New 391 356 384 384
Workload New 90 75 80 80
Workload New 30 30 30 30
Workload New 10 10 10 10
Workload 651 700 325 325 325
Workload New New New 34 34
Workload 294 347 269 250 250
Workload 145 155 103 100 100
Workload New New New 100 100
Workload New New New 100 100
Workload New 818 1,000 800 800
Workload New 40% 40% 40% 40%
Performance New 30% 30% 40% 40%
Workload New 5 5 10 10
Workload New 857 850 800 800
Performance New 30% 25% 25% 25%
Workload New New New 15% 15%
Workload New 1% 1% 1% 1%
Workload New 0% 0% 0% 0%
Performance New 100% 80% 100% 100%
Community Development
92 METRICS
Housing
Number of housing units repaired/improved through minor home repair, accessibility modifications, and Rebuilding Together grants Number of offer letters sent to Sellers of FTB and BMR Units Percentage of letters sent to Sellers of FTB and BMR Units within prescribed deadlines Number of San Mateo residents who received services through the City’s Community Funding Program Number of performed annual on-site monitoring visits of housing projects with City inclusionary units Number of BMR and First-Time Buyer Units monitored annually for owner-occupancy Planning
Number of Planning Application submittals
Number of Planning Applications Deemed Complete
Percent of planning application review efficiency - Percentage deemed complete within three review cycles Number of Zoning Administrator Planning Application Decision Letters - ZA level Decision letter prepared Percent of Zoning Administrator Level Planning Application Decision Letters processed within 20 days Number of Building Applications assigned - Building Permit Applications Reviewed by Planning Percent of Building Application plan check reviews processed within 20 business days after assignment to planner Number of Public and Community Outreach Meetings - Planning Applications and Planning Policy items reviewed by City Council Number of Public and Community Outreach Meetings - Planning Applications and Planning Policy items reviewed by Planning Commission Number of Public and Community Outreach Meetings - Community meetings and workshops Number of Neighborhood Meetings - Pre-application neighborhood meetings held by applicants Number of Neighborhood Meetings - Informal neighborhood meetings held by applicants Community Development
93 TYPE 2021-22
RESULTS
2022-23
RESULTS
2023-24
ESTIMATE
2024-25
TARGET
2025-26
TARGET
Performance 33 18 20 19 19
Workload 7 10 4 2 2
Workload 100% 100% 100% 100% 100%
Performance 2744 5839 2,773 4,389 4,389
Workload 17 15 19 17 19
Workload 300 320 400 390 390
Workload 82 94 80 75 75
Performance 49 82 50 50 50
Performance 76% 79% 80% 80% 80%
Workload 43 48 36 40 40
Performance 67% 100% 100% 95% 95%
Workload 1,422 1,132 1,000 1,000 1,000
Performance Modified 80% 80% 80% 80%
Workload 22 12 New 6 6
Workload 31 21 New 12 12
Workload New New New 12 12
Workload New 3 New 4 4
Workload 114 101 New 70 70
Community Development
94 Finance
95 Finance
Mission Statement
The Finance Department is responsible for the overall
financial management of the City. The Department’s core function is to maintain a strong and secure financial position for the City by providing comprehensive financial and
analytical services to the City Council, City management, staff, and the public.
Services and Structure
Operationally, the Finance Department provides the
following services:
Accounting and Financial Reporting
Performing the accounting for all of the City’s financial transactions and preparing the Annual Comprehensive
Financial Report and all other required annual financial statements.
Budget
Managing the annual operating and capital budget
development process, and providing departments with
reports and analysis to ensure expenditures are maintained within budgeted appropriations.
Treasury and Revenue Management
Managing the City’s cash and investments to ensure cash requirements are met and return on invested funds is
aligned with the City’s investment policy. Administering the business license tax program, monitoring and enforcing
collections of other revenue sources, and coordinating the annual update of the Comprehensive Fee Schedule.
Purchasing and Accounts Payable
Administering the purchasing program to ensure purchases are made in compliance with City policy and vendors are paid on time and accurately. Filing all required regulatory and tax-related documentation in a timely manner.
Payroll
Processing bi-weekly payroll for all of the City’s employees, reporting and paying tax obligations, and completing all regulatory reporting requirements.
Debt Service
Managing the City’s debt portfolio to ensure adequate
funds are available to make principal, interest, and other debt-related payments in a timely manner; ensuring all
continuing disclosure requirements are met; issuing new debt to meet City capital and infrastructure needs; and refunding existing bonds to achieve debt service savings.
SUMMARY 2024-25
FTEs 18.00
Total budget $4.5 million
Funding source(s)
General Funds
Special Revenue Funds
Enterprise Funds
2022-24 Highlights
• The City’s 2023-24 Budget received the Distinguished
Budget Presentation Award from the Government
Finance Officers Association (GFOA) and the
Excellence in Budgeting Award from the California
Society of Municipal Finance Officers (CSMFO).
• Began Phase 2 of the ERP Implementation Project for
Workday HCM/Payroll system.
• Enhanced the Clean Water Program financing.
Worked the U.S. Environmental Protection Agency
(EPA) for WIFIA loans interim financing option which
created approximately $13 million savings in debt
service and unlocked an additional $27 million of
loan proceeds immediately that the City would not
otherwise have access to until August 1, 2025.
• Supported labor negotiations. Provided critical support and financial insights throughout the processes.
Ensured the City addresses the needs and concerns
of our workforce while maintaining its long-term
financial sustainability.
• Provided administrative support to the San Mateo
Consolidated Fire Department.
• Provided support and consultation services on major
City-wide initiatives such as the five-year capital
improvement program, financial planning for the new
storm fees, and the Clean Water Program.
• Finance operations annually averaged issuing around
16,000 paychecks/direct deposits, 7,000 business
licenses (new and renewals), and 14,000 vendor
payments.
2024-26 Budget
The proposed personnel budget included an additional
1.0 FTE to provide critical budget and financial reporting services. The additional personnel costs will be offset by cost recovery from other funds. Non-personnel
expenditures were adjusted to align with historical actuals and/or reflect current needs for service provision.
96 Key Department Initiatives
• Complete Phase 2 of the ERP Implementation Project -
Workday HCM/Payroll system.
• Review opportunities for new or enhanced revenues.
• Manage pension liabilities and funding needs.
• Assist with ongoing labor negotiations.
• Develop financing plans to address city facilities and infrastructure needs.
• Review and improve internal controls.
• Establish employee cross training and backup plan
to ensure the sustainability of the department’s
operations.
• Continue employee development and succession
planning initiatives.
• Continue to refine financial models and revenue
forecasting in General Fund to support strategic
resource allocation and long-term planning.
Finance
97 FINANCIALS
2024-25
PROPOSED
BUDGET
2025-26
PROJECTED
BUDGET
Expenditures by Category
Personnel $ 3,434,360 $ 3,681,868
Operating 988.700 1,038,700
Indirect & Overhead 80,282 80,453
Capital Outlay - -
Total Expenditures $ 4,503,342 $ 4,801,021
Funding Sources
General Funds
$ 4,354,554 $ 4,643,203
Special Revenue Funds 72,686 77,
193
Enterprise Funds 76,103 80,625
Total Funding Sources $ 4,503,342 $ 4,801,021
FULL TIME EQUIVALENT (FTE) PERSONNEL
2023-24
ADJUSTED
BUDGET
2024-25
PROPOSED
BUDGET
2025-26
PROJECTED
BUDGET
Finance Director 1.00 1.00 1.00
Accountant I/II 2.00 2.00 2.00
Accounting Assistant I/II 4.00 4.00 4.00
Accounting Manager 1.00 1.00 1.00
Budget Manager 1.00 1.00 1.00
Deputy Finance Director 1.00 1.00 1.00
Finance Specialist I/II - 1.00 1.00
Payroll Supervisor 1.00 1.00 1.00
Payroll Technician I/II 1.00 1.00 1.00
Senior Accountant 2.00 2.00 2.00
Senior Accounting Assistant 2.00 2.00 2.00
Senior Management Analyst 1.00 1.00 1.00
Total Merit 17.00 18.00 18.00
Total Per Diem 0.00 0.00 0.00
Total Positions 17.00 18.00 18.00
Finance
98 METRICS
The City's annual financial statements receive an unmodified opinion from the external auditors The City's Annual Comprehensive Finance Report receives the Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting
The City's Annual Comprehensive Finance Report is approved by Council by December 31st Number of business license renewals processed
Number of new business licenses issued
Number of employee paychecks issued
Percent of paychecks issued with no customer-facing errors Number of invoices received
Percent of vendor payments made with no errors
Percent of months City's investment portfolio complies with investment policy Average duration of City's investment portfolio
Percent of months yield on the City's investment portfolio meets benchmark performance targets Percent variance between final estimated revenues and actual revenues for major General Fund taxes Percent of purchase orders processed within 1 business day Number of change orders processed in Purchasing
Number of new credit cards issued
Percent variance between budget and actual General Fund expenditures Finance
99 Finance
TYPE 2021-22
RESULTS
2022-23
RESULTS
2023-24
ESTIMATE
2024-25
TARGET
2025-26
TARGET
Performance Y es Ye s Y es Ye s Ye s
Performance Y es No Y es Ye s Ye s
Performance Y es No Y es Ye s Ye s
Workload 6,100 7,000 6,700 7,000 7,000
Workload 1,200 1,350 1,300 1,300 1,300
Workload 20,000 16,500 17,400 18,000 18,000
Performance 100% 100% >99% >99% >99%
Workload 14,000 11,600 9,000 10,000 10,000
Performance 99% 97% 98% >99% >99%
Performance 100% 100% 100% 100% 100%
Other 730 days 430 days 700 days 520 520
Performance 100% 100% 100% 100% 100%
Performance 4% 4% 5% <5% <5%
Performance 98% 95% 95% >95% >95%
Workload 200 183 260 200 200
Workload 20 21 28 25 25
Performance 5% 2% 5% <5% <5%
100
Human
Resources
101
Human Resources
Mission Statement
The Human Resources Department is responsible
for programs in personnel recruitment and selection,
classification and position control, labor and employee relations, performance management, employee training
and development, salary and benefit administration,
workers’ compensation, employment related policies,
safety programs, and employee service awards.
Services and Structure
The Human Resources Department focuses on the
following areas that support the City’s departments and workforce:
Recruitment, Selection, and Classification /
Compensation
Directs the City’s recruitment, selection, and retention program, ensuring it meets legal requirements and
civil service expectations; oversees the City’s position and vacancy control systems; determines appropriate
classifications and compensation for positions; and
monitors employee retention for the City.
Employee and Labor Relations
Coordinates the collective bargaining process; ensures
contractual changes are implemented; guides performance management, grievance resolution, employee conflict
resolution, and administration of the City’s discipline process; and schedules matters before the Personnel
Board.
Employee Services / Benefits
Manages the City’s benefit programs, leave of absence,
and bilingual program; and directs the City’s automated personnel record keeping system.
Employee Services / Employee Development and
Workforce Planning
Oversees the Citywide training programs, new hire
orientation, and employee recognition program. Develops and conducts professional development initiatives,
fosters diversity, and encourages cross-departmental
collaboration. Provides resources and expertise in support of departmental workforce planning efforts. Administers the tuition reimbursement program.
Workers’ Compensation
Provides oversight for the third party administrator's
management of all claims; monitors compliance with
the Americans with Disabilities Act (ADA); oversees
administration of the Department of Transportation (DOT) regulations, the City's safety program, and modified duty program.
SUMMARY 2024-25
FTEs 11.48
Total budget $7.0 million
Funding source(s)
General Funds
Internal Service Funds
Human Resources Support to San Mateo Consolidated
Fire Department (SMC Fire)
Performs human resources activities on a contract basis for SMC Fire as coordinated by an on-site Senior Human
Resources Analyst.
2022-24 Highlights
• Completion of Workday testing for HCM Core, Talent
Management, Benefits, Learning and Recruitment
modules.
• Completion of bargaining unit negotiations with 4
labor unions.
• 88%completion rate for (timely) employee
performance evaluations.
• Completion of over 112 recruitments across 11
departments, 10 of which are executive level
recruitments.
• Completion of over 60 classification and
compensation studies. Created 5 new classifications,
completed 18 reallocations, 2 reclassifications, 8
compensation updates, and created or updated 24 job
specifications.
• Hired 154 merit employees and 7 executive level
employees.
• Completion of mandatory and elective employee
trainings for 1,002 participants
• Spent $259,329 less in workers compensation claims
related costs in Q1 and Q2 of FY 2024 compared to
Q1 and Q2 of FY 2024
• Reduced outstanding workers compensation
liabilities by settling cases timely and in their entirety (permanent closure) decreasing the City’s future
outstanding liabilities.
• Improved user accessibility to HR Portal
• Actively participated in the City’s Diversity, Equity, and Inclusion (DEI) Committee and supported its purpose,
to create a culture which employees have a sense
of belonging to one another and to the City and
Community of San Mateo and to foster an inclusive
and diverse workplace is to appreciate and respect
the differences within our workforce.
102
2024-26 Budget
The department’s budget reflects adjustments to non-
personnel expenditures to align with historical actuals and/ or to reflect current needs for service provision.
Key Department Initiatives
• Oversee the City’s High-Performance Orientation
Steering Committee promoting integration of City
employees’ mission, values and organizational
principles with City operations and activities.
• Conduct timely recruitments and continue to make
improvements and streamline the recruitment and
hiring processes.
• Implement the new ERP Human Resources Information
System (HRIS) to improve efficiencies by eliminating/
replacing paper processes and increase service to all
departments.
• Participate on the Deferred Compensation Committee
to ensure the plan meets investment and education
expectations.
• Continue to chair the Wellness Committee to support
and incentivize employee well-being.
• Champion workforce planning and development
efforts throughout the City.
• Work with departmental safety committees to ensure
full utilization of accident prevention programs on an
ongoing basis.
• Assist with negotiations, recruitment, and organization redesign for SMC Fire.
• Develop an employee retention program to retain the
City’s diverse and talented workforce.
• Promote and enhance the City’s Leadership Coaching
Program.
Human Resources
103
FINANCIALS
2024-25
PROPOSED
BUDGET
2025-26
PROJECTED
BUDGET
Expenditures by Category
Personnel $ 2,336,159 $ 2,386,664
Operating 4,529,266 4,579,348
Capital Outlay 140,583 146,749
T
otal Expenditures $ 7,006,009 $
7,112,761
Funding Sources
General Funds
$ 2,593,709 $ 2,649
,023
Internal Service Funds 4,412,299 4,463,738
Total Funding Sources $ 7,006,009 $
7,112,761
FULL TIME EQUIVALENT (FTE) PERSONNEL
2023-24
ADJUSTED
BUDGET
2024-25
PROPOSED
BUDGET
2025-26
PROJECTED
BUDGET
Human Resources Director 1.00 1.00 1.00
Human Resources Analyst I/II - 1.00 1.00
Human R
esources Technician 4.00 3.00 3.00
Senior Human R
esources Analyst 5.00 5.00 5.00
Senior Human Resources Analyst Risk Manager 1.00 1.00 1.00 Total Merit 11.00 11.00 11.00
Total Per Diem 0.20 0.48 0.48
Total Positions 11.20 11.48 11.48
Human Resources
104
Human Resources
METRICS
Recruitment, Selection, and Classification
Number of recruitments conducted
Number of weeks from signed Recruitment Plan to Eligibility List Percent of hiring departments rating recruitment as good or better Number of annual employee turnover rate
Number of classification reviews and job spec updates
Employee and Labor Relations
Percent of employee performance evaluations completed on time Percent of departing merit employees who have an exit interview Percent of disciplinary actions determined within 60 days from completion of investigation Percent of grievances and disciplinary actions resolved within the agency Number of labor contracts negotiated
Number of employees trained on Employee & Labor Relations Employee Services/Benefits
Number of employees attending benefits seminars (EAP, deferred comp, CalPERS) Percent of employees voluntarily participating in a deferred compensation plan Number of benefits orientations conducted during NHO
Number of leave requests processed
Number of Wellness Program events per year
Employee Services/Employee Development & Workforce Planning Number of employee participation in training courses
Percent of participants satisfied with City sponsored training courses Number of employees participating in the Citywide Talent Exchange Number of employees in Lead Worker, Supervisor, & Leadership Academies Number of employees utlizing professional leadership coaching Workers’ Compensation and Safety
Number of claims opened during the fiscal year
Cost of incurred claims
Percent of new hires receiving IIPP training
Support to SMC Fire
Number of recruitments conducted
Percent of disciplinary actions determined within 60 days from completion of investigation Number of workers' compensation indemnity claims opened in the fiscal year 105
Human Resources
TYPE 2021-22
RESULTS
2022-23
RESULTS
2023-24
ESTIMATE
2024-25
TARGET
2025-26
TARGET
Workload 64 40 40 65 65
Performance 7.0 weeks 5 weeks <8 Weeks <8 weeks <8 weeks Performance 99.7% 99.5% >90% >90% >90%
Performance 13.4% <15% <15% <15% <15%
Workload 42 25 25 45 45
Performance 93% 80% 80% 80% 80%
Workload 88% 80% 80% 80% 80%
Performance 100% 90% 90% 90% 90%
Performance 94% 90% 90% 90% 90%
Workload 5 5 5 5 5
Workload 94 40 40 30 30
Performance 78 115 115 60 60
Performance 80% 80% 80% 80% 80%
Workload 1 3 3 3 3
Workload 269 60 60 60 60
Workload 3 3 3 2 2
Workload 1,255 450 450 500 500
Performance 90% 90% 90% 90% 90%
Performance 6 3 3 2 2
Workload 21 24 24 24 24
Performance 18 12 12 12 12
Workload 46 <70 <70 <60 <60
Performance $3.6M <$3.5M <$3.6M <2.6M <2.6M
Performance 98% 100% 100% 100%% 100%%
Workload 11 5 5 6 5
Performance 100% 90% 90% 90% 90%
Performance /
Workload 31 33 35 30 30
106
Information
Technology
107
Information Technology
Mission Statment
The Department of Information Technology (DoIT) works
collaboratively with all City departments to deliver the highest quality IT services, infrastructure, and technology consulting possible. DoIT ensures the technologies that are being utilized serve business needs, help staff to be effective and efficient, and can be maintained long term.
Services and Structure
Operationally, DoIT provides the following services:
Consulting and Applications (BusCon)
Works collaboratively with departments to explore evolving business needs, define requirements, and build solutions.
Acts as internal IT consultants, partnering with departments to explore departmental, multi-departmental, and Citywide business needs as they relate to technology. Supports and maintains applications and systems once they are put into production. The BusCon team also provides support for
the City’s public Internet web presence, and administers, maintains, and supports the City’s Intranet platform as a collaborative workspace that serves Citywide and individual department operational business needs.
Geographic Information Systems (GIS)
Supports and maintains all GIS systems Citywide and
creates GIS and mapping products, including a Police
Accountability & Transparency dashboard, elections
dashboard, Marina Lagoon dashboard, property information lookup, traffic and transportation improvements, Adopt-A- Drain, and other web maps.
Systems and Networks
Manages the operation, maintenance, and support of all
City technology infrastructure and technology assets.
Technology infrastructure includes all server-based systems (application hosting, file/data storage, backup), VoIP
telephone, Local Area Network/Wide Area Network (LAN/
WAN), and Internet connectivity. Systems and Networks is also the lead for cyber-security protections for the City and administers cloud applications such as Microsoft 365.
Technical Support / Customer Service
Provides end user technology support through our Help
Desk. Offers end user technology training resources. The Customer Support team also manages all end points (PCs) and the PC replacement schedule.
SUMMARY 2024-25
FTEs 14.23
Total budget $5.2 million
Funding source(s)
General Funds
Special Revenue Funds
2022-24 Highlights
• Achieved near 100% customer satisfaction rating.
• Handled over 3,400 help desk cases per year with
90%+ meeting 48 hr. closure rate metric.
• Continued to support cloud-based collaboration tools
including Teams Rooms for conference rooms.
• Public dashboards for elections / campaign finance,
police transparency, and Marina Lagoon.
• Launched Workday phase 1 (Financials).
• Supported winter storms EOC activation.
• Continued ongoing PC replacement program.
2024-26 Budget
The department’s overall budget expenditures remain
largely unchanged, with no substantial service-level
changes from the previous business plan. Merit staffing stands at 14 FTE, and non-personnel expenditures align
with historical actuals and current service needs.
Key Department Initiatives
• Support a Customer Relationship Management
initiative.
• Support completion of the Human Capital
Management portion of the City’s new ERP system.
• Provide IT support and consulting to departments
through collaboration tools and cloud technologies.
• Continue to effectively and efficiently execute the
day-to-day operations of the department.
• Work to maintain our high customer satisfaction rating. 108
FINANCIALS
2024-25
PROPOSED
BUDGET
2025-26
PROJECTED
BUDGET
Expenditures by Category
Personnel $3,199,997 $3,231,048
Operating 1,769,025 1,955,
118
Indirect & Overhead 212,121 212,919
Capital Outlay 17,
165 17,680
Total Expenditures $5,198,308 $5,416,
764
Funding Sources
General Funds
$5,068,589 $5,284,
158
Special Revenue Funds 129,
719 132,606
Total Funding Sources $5,198,308 $5,416,
764
FULL TIME EQUIVALENT (FTE) PERSONNEL
2023-24
ADJUSTED
BUDGET
2024-25
PROPOSED
BUDGET
2025-26
PROJECTED
BUDGET
Information Technology Director 1.00 1.00 1.00
Consulting and Applications Manager 1.00 1.00 1.00
Custom Service Manager 1.00 1.00 1.00
GIS Coordinator 1.00 1.00 1.00
GIS Technician I/II 1.00 1.00 1.00
IS Support Technician I/II 2.00 2.00 2.00
Network Analyst 1.00 1.00 1.00
Senior IS Support Technician 1.00 1.00 1.00
Systems Analyst I/II 3.00 1.00 1.00
Systems and Network Manager 1.00 3.00 3.00
Web Specialist 1.00 1.00 1.00
Total Merit 14.00 14.00 14.00
Total Per Diem 0.48 0.23 0.23
Total Positions 14.48 14.23 14.23
Information Technology
107
109
METRICS
Percent of Help Desk calls completed within 48 hours or less Number of Help Desk calls annually
Percent of GIS requests completed within agreed upon time and scope Number of GIS requests annually
Composite Score, technology infrastructure reliability
Annual Customer Satisfaction Survey rating
Information Technology
110
TYPE 2021-22
RESULTS
2022-23
RESULTS
2023-24
ESTIMATE
2024-25
TARGET
2025-26
TARGET
Performance 96% 90% 90% 90% 90%
Workload 3,535 3,500 3,500 3,500 3,500
Performance 96% 90% 90% 90% 90%
Workload 89 75 75 75 75
Performance 99.7% 99.7% 99.9% 99.9% 99.9%
Performance 100% 99% 90% 90% 90%
Information Technology
111
Library
112
Library
Mission Statement
San Mateo Public Library builds community by inspiring
imagination, discovery, and learning.
Services and Structure
The Library Department is organized in the following
divisions:
Administrative Services
Oversees the administrative services of the Library,
including fiscal operations (budget, payroll, accounting); business contracts; facilities and safety; personnel
processes and recordkeeping; meeting room rentals; the
Passport Acceptance Office; Library IT and technology
support; volunteer program; and supports the City
Librarian’s work with the Library Board of Trustees.
Adult-Teen / Information Services
Adult – Teen & Information Services coordinates the
delivery of information services; develops collections and programs to meet the needs of a diverse community;
cultivates partnerships to leverage the effort to reach a wider audience; instructs library customers on the use of electronic resources and tools; and promotes reading and literacy.
Children’s / Literacy Services
Children’s Services provides library and literacy services to children (infants-8th grade), caregivers, and parents; develops resources that meet diverse needs; provides
reader’s advisory service appropriate for reading interests and abilities; and assists students to succeed in school and meet personal learning goals.
Adult Literacy Services (Project Read) provides free,
confidential, and goal-directed literacy instruction in small groups or one-on-one tutoring to adults over 16 years
of age so that learners can meet their literacy goals and fulfil important roles as family members, workers, and
community members.
Circulation / Technical Services
Circulation Services maintains the database of registered users; issues library cards; oversees the lending,
maintenance and return of library materials including the technology device lending collection; bills and collects on accounts; oversees operations at Accounts Desks and
self-checkout stations; upkeeps the library’s collections; manages reserve/holds operations; maintains and
troubleshoots library technologies and systems; and assists with outreach in the community through mobile circulation technology.
SUMMARY 2024-25
FTEs 53.66
Total budget $9.8 million
Funding source(s) General Funds
Technical Services oversees the acquisition, cataloging, and processing of all library materials (print, media, and periodicals) for all three locations; maintains the library’s collection through repair, preservation, and deaccessioning of library materials that are dated or in poor condition.
The division also provides oversight and processing
responsibilities of the LINK+ interlibrary loan system. 2022-24 Highlights
• In 2022-23, the Branches Enhancement project saw
the installation of new information services desks at
Hillsdale and Marina branches. A new trash enclosure
was installed at the Hillsdale branch to curb illegal
dumping.
• A selection process took place to identify a consulting company to assist the Library with creating the
department’s Strategic Plan for 2023-2028.
• In 2023, the Main Library welcomed the San Mateo
County Genealogical Society (SMCGS) as a new
service and collection.
• The Library was awarded a $10,000 LSTA
Sustainability Grant, which allowed staff to provide
focused programming for Earth Day, to create a Seed
Library, and to offer hands-on workshops. In total 21
programs were offered reaching 757 participants.
• The Technology Lending Collection was expanded to
include musical instruments, robots, and Raspberry Pi
computing. In addition, Tech Lending and Makerspace
Open Houses were offered during National Library
Week.
• The Library secured a $45,000 grant from the
California State Library to provide outdoor kits for The State Parks Are For Everyone! Program. Parks-focused
programming and a field trip were also offered.
• San Mateo Public Library Foundation hosted the first
edition of San Mateo Celebrates! A celebration of
arts and culture during the National Library week.
In addition, The SMPLF awarded annual grants of
$180,000 to the Library in support of services and
programs.
• The Library secured State and Federal grants
totaling $3,717,000 for the Marina Branch Structure
Improvement project.
113
2024-26 Budget
The Library’s operating budget continues to be “right
sized”, involving an analysis of historical and future trends, and determination of costs to maintain and provide services at current service levels. An allocation from Measure S funds to support the cost of expanded hours that were
restored during the 2016-18 Business Plan is again
budgeted in the Library’s 2024-25 budget.
Key Department Initiatives
• Complete the 5-year Strategic Plan (2023-2028) with
input from stakeholders.
• Enhance Volunteer and Outreach Services.
• Build partnerships with Community Organizations.
• Expand program offering for adults.
• Provide new programming that promotes innovation,
diversity, and literacy.
• Develop and deliver family literacy services to
enrolled and unenrolled adult learners.
• Continue to enhance internal and external user
experience with emphasis on facilities.
• Incorporate equity, diversity, and inclusion lens for staff development, collection development, and
programming.
• Work in conjunction with Public Works staff to manage the Marina Branch Structure Project.
• Strengthen existing relationship with the San Mateo-
Foster City School District and preschools.
Library
114
FINANCIALS
2023-24
ADJUSTED
BUDGET
2024-25
PROPOSED
BUDGET
2025-26
PROJECTED
BUDGET
Expenditures by Category
Personnel $6,565,048 $6,768,678
Operating 2,361,363 2,500,344
Indirect & Overhead 885,390 885,390
Capital Outlay - -
Total Expenditures $9,811,801 $10
,154,412
Funding Sources
General Funds
$9,811,801
$10,154,412
Total Funding Sources $9,811,801 $10,154,412
FULL TIME EQUIVALENT (FTE) PERSONNEL
2023-24
ADJUSTED
BUDGET
2024-25
PROPOSED
BUDGET
2025-26
PROJECTED
BUDGET
City Librarian 1.00 1.00 1.00
Administrative Technician 1.00 1.00 1.00
Community Services Coordinator 0.50 1.50 1.50
Deputy City Librarian 1.00 1.00 1.00
Executive Assistant 1.00 1.00 1.00
Librarian I/II 9.63 9.63 9.63
Library Assistant I/II 8.75 9.75 9.75
Library Technology Specialist 1.00 1.00 1.00
Literacy Program Coordinator 1.00 1.00 1.00
Literacy Specialist 0.63 0.63 0.63
Senior Accounting Assistant 1.00 1.00 1.00
Senior Library Assistant 3.00 3.00 3.00
Senior Management Analyst 1.00 1.00 1.00
Supervising Librarian 3.00 3.00 3.00
Supervising Library Assistant 1.00 1.00 1.00
Total Merit 34.51 36.51 36.51
Total Per Diem 19.81 17.15 17.15
Total Positions 54.32 53.66 53.66
Library
115
Library
METRICS
Number of non-digital library materials in circulation
Number of digital library materials in circulation
Percent of self-checkout transactions
Number of library patrons receiving technology assistance/instruction Number of participants in library's reading programs
Percent of respondents to Customer Satisfaction Survey who rate library service as excellent or good Number of annual visits by library patrons
Number of patrons served through outreach
116
Library
TYPE 2021-22
RESULTS
2022-23
RESULTS
2023-24
ESTIMATE
2024-25
TARGET
2025-26
TARGET
Workload 282,010 263,819 300,000 325,000 330,00
Workload 1,856,238 1,521,497 1,800,000 1,900,000 1,910,000 Performance 86% 86% 86% 87% 87%
Workload 8,808 12,204 12,600 13,000 13,100
Workload 2,690 7,066 8,500 9,000 9,500
Performance 96% 96% 90% 90% 90%
Workload 255,644 336,040 350,000 355,000 360,000
Workload 6,280 6,592 7,500 8,000 8,200
117
Parks and
Recreation
118
Mission Statement
The Parks and Recreation Department’s mission is to
enhance the quality of life and strengthen the bonds
of community by providing an appropriate mix of safe,
well-maintained and well-designed parks, open spaces,
and community center facilities that are accessible for all residents; provide enriching leisure opportunities for all age groups; and to preserve and protect the City’s natural resources, including its urban forest, public open spaces, and landscaped medians and islands.
Services and Structure
Operationally, the Parks and Recreation Department
provides the following services:
Landscape Resources
Provides for the maintenance and conservation of all parks, open spaces, and public medians and right of ways and
ensures the long-term protection of the City’s urban forest through scheduled maintenance activities.
Golf and Visitor Services
Operates Poplar Creek Golf Course and driving range
through concessionaire agreements, pro shop services,
and food and beverage services. Visitor services provides park ranger presence in parks to promote and support
positive user experiences and enforcement of City
ordinances.
Park Planning and Development
Provides for park planning, capital improvement
program management, project design, and construction
management services through the use of both in-house and professional consultant resources.
Administrative Services
Coordinates the department’s administrative and business services that support operational units, thereby maximizing our efficiency and effectiveness in areas such as internal work-flow, customer service, marketing, and budget
management.
Recreation and Community Services
Provides a comprehensive program of recreational,
instructional, and community-building activities for all age groups utilizing community centers, aquatic facilities, numerous parks and school sites.
Parks and Recreation
SUMMARY 2024-25
FTEs 116.67
Total budget $22.5 million
Funding source(s) General Funds
2022-2024 Highlights
• Ground opening of Borel Park – our newest park.
• Completed the construction documents for the Central
Park Playground Improvements project.
• Conducted Community meetings to identify preferred
East Hillsdale playground design.
• Reached community fundraising goals to support
construction of the Fallen Heroes Memorial.
Construction started December 2023 and to be
completed in Spring 2024.
• Developed and administered a new contract for the
maintenance on City’s islands, medians, right of ways
and green infrastructure.
• Winter storm response with over 80 tree failures.
• Central Park 100 Y ear Celebration
• New Halloween Event in collaboration with DSMA on
the pedestrian mall – Boos on B Street
• PAL after school drop in program at Shoreview
Recreation Center
• Age Friendly Action Plan approval and implementation
• Poplar Creek fountain and pond restoration
• Installation of feminine hygiene project dispensers in community recreation centers
• Installation of new picnic tables and benches at
Parkside Aquatic Park
• Addition of two youth commissioners to the Park and
Recreation Commission
• Measure S Funds supported the Get Around, Senior
Transportation program as well as Mobile Recreation
that provide essential services to our community
members.
119
2024-26 Budget
The Measure S Fund continues to support the Get
Around, Senior Transportation program as well as Mobile Recreation that provide essential services to our community members. The department is pursuing additional funding
opportunities through grant resources to further support services provided to our diverse community.
Key Department Initiatives
• Continue to modernize the irrigation systems for city landscapes.
• Construction of Central Park Playground
• Coordinate for leaf blower transition plan
• Assessment of aquatic and licensed childcare facilities • Addition of backup generators to support designated
recreational facilities to serve in emergencies
• Coordination of Human Capital Management System
rollout
• Poplar Creek Irrigation Well Design
• Age Friendly Action Plan -Business Certification Pilot Project
• Complete construction documents for East Hillsdale
Park upgrade
• Analyze and update Parks and Rec fee structure
Parks and Recreation
120
Parks and Recreation
METRICS
Landscape Resources - Parks
We provide environmental stewardship of the City’s park land, civic facilities, medians, islands, and right-of ways.
Number of acres of developed park land, civic facilities, medians, and islands maintained ¹ Cost per acre to maintain developed park land, civic facilities, medians, and islands Percent of maintenance standards met at park land, civic facilities, medians, and islands Percent of park visitors who agree that the park and park landscaping was well maintained Percent of park visitors who reported feeling a high level of safety in our parks Number of acres of developed community parks and neighborhood parks with sports fields Water usage per acre at developed community parks and neighborhood parks ² Percent of maximum labor captured in Cartegraph
Landscape Resources - Trees
We provide environmental stewardship to the City’s street and park trees.
Number of street and park trees maintained
Number of street and park trees pruned annually
Percent of street and park trees pruned annually
Number of new trees planted
Percent of street and park trees removed that are replaced by newly planted trees Number of tree service requests
Percent of tree service requests responded to within 10 working days Golf
We efficiently operate an 18-hole golf course.
Number of golf rounds played annually
Percent of golf tee times utilized
Percent of golf course operating expenses covered by revenues We provide a community resource.
Number of golf course tournaments and clubhouse events facilitated annually Recreation
We provide opportunities for Active and Healthy Lifestyles, Creative Outlets, Creating Community, Y outh Development, and Lifelong Learning.
Number of program registrants
Number of special events attendees
We balance providing affordable recreation and access for all with appropriate cost recovery through user fees.
Percent of programs covering costs within the cost recovery target range Number of unduplicated youth that received fee assistance to attend Recreation programs ¹ Target does yet include acreage for medians and islands. Staff is working to convert current information on miles to a relevant acreage number. ² Water usage is only tracked in those neighborhood parks with significant sports turf on a calendar year. 121
Parks and Recreation
TYPE 2021-22
RESULTS
2022-23
RESULTS
2023-24
ESTIMATE
2024-25
TARGET
2025-26
TARGET
Workload 289.7 289.7 289.7 289.7 289.7
Performance $25,000 $26,000 $27,000 $28,000 $29,000
Performance 85% 85% 85% 85% 85%
Performance 95% 95% 95% 95% 95%
Performance 97% 95% 95% 95% 95%
Workload 112.9 112.9 112.9 112.9 112.9
Performance 438 484 484 484 484
Performance 75% 70% 70% 70% 70%
Workload 23,600 23,600 23,600 25,000 25,000
Performance 2,400 2,400 2,400 2,400 2,400
Performance 10% 10% 10% 10% 10%
Workload 130 130 150 250 300
Performance 100% 110% 110% 125% 150%
Workload 300 300 300 300 300
Performance 90% 95% 95% 95% 95%
Workload 83,964 75,130 82,000 82,000 83,000
Performance 74% 75% 80% 82% 82%
Performance 110% 105% 100% 100% 100%
Workload 301 352 325 350 350
Workload 20,000 20,000 24,000 24,250 24,400
Workload 16,000 25,000 26,000 26,250 26,400
Performance 45% 35% 45% 45% 45%
Other 995 600 650 675 700
122
Parks and Recreation
METRICS
Recreation (cont.)
We encourage the involvement of youth and create a safe environment for them in our community.
Number of Recreation program registrants who are youth
Percent of Recreation program registrants who are youth Number of youth registrants made water safe through City swim lessons We offer our facilities as a community resource.
Number of public rentals occurring at recreation centers We have happy, satisfied customers.
Percent of course registration occurring online
123
Parks and Recreation
TYPE 2021-22
RESULTS
2022-23
RESULTS
2023-24
ESTIMATE
2024-25
TARGET
2025-26
TARGET
Performance 15,000 14,000 16,000 16,500 17,000
Performance 63% 65% 65% 65% 65%
Performance 2,155 950 1,000 1,000 1,000
Workload 200 400 500 525 550
Performance 75% 90% 92% 92% 93%
124
Parks and Recreation
FINANCIALS
2024-25
PROPOSED
BUDGET
2025-26
PROJECTED
BUDGET
Expenditures by Category
Personnel $ 12,941,674 $ 13,292,779
Operating 7,528,729 7,908,979
Indirect & Overhead 1,996,197 1,996,197
Capital Outlay 26,000 26,000
Total Expenditures $ 22,492,600 $ 23,223,955
Expenditures by Cost Center
Arborist
$ 1,330,505 $ 1,345,886
Community Services 10,963,572 11,395,115
Golf Services 2,601,086 2,670,686
Park Planning 452,928 458,723
Parks & Landscapes 7,144,509 7,353,545
Total Expenditures $ 22,492,600 $ 23,223,955
Funding Sources
General Funds
$ 22,492,600 $ 23,223,955
Total Funding Sources $ 22,492,600 $ 23,223,955
125
Parks and Recreation
FULL TIME EQUIVALENT (FTE) PERSONNEL
2023-24
ADJUSTED
BUDGET
2024-25
PROPOSED
BUDGET
2025-26
PROJECTED
BUDGET
Parks and Recreation Director 1.00 1.00 1.00
Administrative Assistant 1.00 1.00 1.00
Administrative Technician 1.00 1.00 1.00
Business Manager 1.00 1.00 1.00
Communications & Public Relations Analyst 1.00 1.00 1.00 Community Services Coordinator 9.00 9.00 9.00
Community Services Manager - 1.00 1.00
Community Services Section Manager 3.00 2.00 2.00
Community Services Supervisor 7
.00 7.00 7.00
Custodian 1.00 1.00 1.00
Deputy Parks and Recreation Director 1.00 1.00 1.00
Golf Course Maintenance Supervisor 1.00 1.00 1.00
Golf Equipment Maintenance Specialist 1.00 1.00 1.00
Golf Services Manager 1.00 1.00 1.00
Irrigation Specialist 2.00 2.00 2.00
Landscape Laborer 3.00 3.00 3.00
Landscape Mainenance Worker I/II 15.00 15.00 15.00
Lead Teacher 2.50 2.50 2.50
Managing Arborist 1.00 1.00 1.00
Park and Landscape Maintenance Supervisor 1.00 1.00 1.00 Park and Landscape Manager 1.00 1.00 1.00
Program Assistant I/II 1.00 - -
Project Manager I/II 1.00 - -
Senior Accounting Assistant 1.00 1.00 1.00
Senior Park Landscape Maintenance Worker 3.00 3.00 3.00 Senior Park Ranger 1.00 1.00 1.00
Senior Program Assistant 4.00 5.00 5.00
Senior Project Manager - 1.00 1.00
T
ree Maintenance Specialist 1.00 1.00 1.00
Total Merit 66.50 66.50 66.50
Total Per Diem 49.08 50.17 50.17
Total Positions 115.58 116.67 116.67
126
Environmental Stewardship
Parks and Recreation
ARBOR MANAGEMENT
Program Manager:
Tim Heartquist, (650) 522-7425
“The materials of city planning are: sky, space, trees, steel and cement; in that order and that hierarchy.” ~LeCorbusier Overview
A well maintained urban forest contributes significant
social, neighborhood, environmental and economic
benefits to the community. Trees play an important role in creating safer, more livable neighborhoods; establishing community image; improving air and water quality and
increasing property values.
Ongoing Responsibilities
• Manage the pruning, removal, and spraying of
approximately 21,000street trees and 4,000 trees
growing within city parks, around public landscaped
facilities, and within the downtown corridor.
• Coordinate the planting of new street and park trees.
Approximately 200 trees annually.
• Process applications for tree permits, complete tree
inspections for sidewalk, curb and street repairs and
respond to tree-related service requests from the
public.
• Maintain and update database for street and park tree inventory.
PARKS AND LANDSCAPE MAINTENANCE
Program Manager:
Ron Hostick, (650) 522-7423
“Everybody needs beauty as well as bread, places to play in and pray in, where nature may heal and give strength to body and soul.” ~John Muir
Overview
The value of a park system extends beyond the boundaries of the parks themselves. Parks provide natural beauty and respite from traffic and congestion; provide spaces for people to engage in physical activity; improve the natural environment and create learning opportunities within a
variety of outdoor classroom spaces.
Ongoing Responsibilities
• Provide maintenance and management for 31
developed parks totaling approximately 212 acres;
open space; a variety of wetland and bay front water
features at shoreline parks; 2 libraries, 6 civic facilities, 6 community centers, medians, islands, right of ways,
multiple dog parks, and dog off leash areas.
• Fertilize, mow, and aerate over 80 acres of turf grass and maintain 16 baseball/softball and 7 soccer fields for maximum usage and optimum play.
• Provide 46 clean and accessible restroom facilities at 19 parks opened daily.
• Accomplish trash pickup for parks seven days a week
totaling over 350,000 pounds of garbage.
• Maintain existing irrigation systems in developed
parks, public facilities, and all the city’s water backflow protection devices.
• Administer contracts for landscape maintenance in
medians, islands, and right-of-way areas and manage
the day-to-day services.
• Utilize a maintenance management software system, to
effectively manage workorders.
• Collaborate with Public Works to ensure play structures are safe and enjoyable for users.
• Assist with planning, design and installation of every greenspace projects.
• Facilitate and collaborate for the management of
community gardens.
• Maintain a widely recognized Japanese Tea Garden
in Central Park in keeping with traditional Japanese
gardening techniques.
• Accomplish yearly fire control breaks for open space. 127
Parks and Recreation
Golf Services
GOLF SERVICES
Program Manager:
Kevin Kobayashi, (650) 522-7512
“Go out and have fun. Golf is a game for everyone, not just for the talented few.” ~Harvey Penick
Overview
Poplar Creek Golf Course provides an affordable, local
venue for golfers to experience the wide array of benefits that come from playing the game. A round of golf provides the opportunity for physical exercise, mental challenge, and socialization
Ongoing Responsibilities
• Manage an 18-hole golf facility, including the pro
shop, restaurant, banquet facility, and all associated
buildings.
• Ensure they operate and are maintained in a
manner consistent with golf industry and community
standards.
• Ensure that routine course maintenance activities
are scheduled and performed as needed to maintain
quality play conditions and meet the course
maintenance standards.
• Manage golf professional and food/beverage
concessionaire to ensure adherence to contract
provisions of high quality public service and to
coordinate that effort with course maintenance.
• Maintain communication links with golfers as well
as on-going contacts with affiliated golf clubs and
representatives from high school golf programs.
• Provide administrative support to the golf
course, including coordination of marketing and
communications. , Coordinate use of reservation and
Point of Sale systems, VIP Membership program, and
online booking portal.
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Parks and Recreation
Active and Healthy Lifestyles
RECREATION
Program Manager:
Stephanie Douglas, (650) 522-7442
“Take care of your body, it’s the only place you have to live” - Jim Rohn
Overview
Active living, physical development and a healthy body
and mind are among the most critical elements of a fulfilled life. We provide the tools necessary to begin, sustain and expand active and healthy lifestyles and to incorporate health and wellness practices into everyday life. Activities such as team sports, group fitness, martial arts, swimming, and restorative activities such as yoga and meditation
provide the opportunities to meet a variety of interests and skills for individuals of all ages and abilities.
Ongoing Responsibilities
• Provide a variety of athletic and fitness-oriented
instruction, such as Tennis, Y outh and Adult Fitness,
Martial Arts, and Sports Camps.
• Coordinate a Regional Adult Softball League in the
cities of San Mateo and Belmont.
• Provide balanced use of City athletic facilities by
coordinating reservations and scheduling for 14 City
facilities with 24 fields (including joint use of Bayside School Field) for use by organized youth and adult
groups as well as general public usage.
• In cooperation with the San Mateo Union High School
District, coordinate use of the San Mateo High School
Gymnasium by community groups during non-school
hours.
• Promote water safety and swimming skills through
Learn-to-Swim lessons seasonally.
• Provide recreational swimming for all ages at Joinville Pool and King Pool facilities.
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Parks and Recreation
Creating Community-Spaces, Celebration, and Support
RECREATION
Program Manager:
Stephanie Douglas, (650) 522-7442
“Community events create strong communities, and a
strong community is a healthy community. A healthy
community is a happy community” – Sandy Smith
Overview
Opportunities to come together as a community, to
celebrate our heritage, cultures and milestones. These
are to create a sense of community..community. We
provide multiple facilities for community meetings, support family and social celebrations, leisure activity involvement; provide family and parent-child activities and events;
and provide senior programing including lunch and
transportation services.
Ongoing Responsibilities
• Maintain and operate 6 community centers, 2 pools,
and 1 art / ceramic studio.
• Schedule and facilitate the use of multiple community centers for sponsored recreational activities and
community meetings and celebrations.
• Offer a variety of special community events such as
Eggstravaganza, Winter Wonderland, Movie Nights,
Central Park Music Series and additional events in
collaboration with other departments and agencies.
• Coordinate the Mobile Recreation Program for
recreationally underserved neighborhoods and
populations including community events and outreach
• Provide for social and enrichment opportunities for
the aging population through programs at the Senior
Center.
• Provide senior lunch services at the Senior and King Centers weekdays to meet both social and nutritional
needs.
• Facilitate the availability of transportation for seniors within the community who need rides to medical
appointments, classes, or social outings through the
department Senior Get Around Program.
• Celebrate our diverse cultures through themed events
and programs.
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Parks and Recreation
Creative Outlets, Enrichment and Lifelong Learning
RECREATION
Program Manager:
Stephanie Douglas, (650) 522-7442
”Logic will take you from A to B, Imagination will take you everywhere” - Einstein
Overview
Community members benefit from a wide array of lifelong learning and enrichment opportunities that provide mental stimulation, self-improvement, exploration, adventure,
educational opportunities, and skills. Opportunities to express oneself through the creative arts can result in great self-discovery and the enrichment of the mind, body, and spirit. Skill development and performance opportunities in music, drama, fine arts, crafts, and dance provide the outlets to nurture this creative discovery.
Ongoing Responsibilities
• Provide a variety of youth special interest activities. • Provide a variety of enrichment courses for adults and conduct or facilitate on-going programs targeted to
aging adults in a wide variety of interest areas.
• Support health and consumer awareness for aging
adults and their families through seminars.
• Coordinate with San Mateo Adult School to expand
opportunities for community members to participate
in their activities by scheduling into city facilities and publicizing Adult School activities.
• Provide instruction in music, drama, arts, crafts, and dance to youth and adults.
• Provide youth theatre camps.
• Provide arts performance opportunities including
private music recitals, summer theatre productions,
arts & ceramics shows and community performances.
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Parks and Recreation
Child and Y outh Development
RECREATION
Program Manager:
Stephanie Douglas, (650) 522-7442
“It is paradoxical that many educators and parents still differentiate between a time for learning and a time for play without seeing the vital connection between them” - Leo Buscaglia
Overview
Healthy children are indicative of a community committed to an environment in which youth can flourish. We aspire to provide youth a variety of experiences that nurture
individuality, spark imagination, and build the skills needed to ensure success in the next stage of development. Our approach spans preschool to high school, with programs
focused on early childhood education, child care, skill building, leadership, personal development, and community involvement.
Ongoing Responsibilities
Provide an early childhood education program, Pre-school Building Blocks, supporting child development and school readiness with a series of articulated activities for ages 2-5. • Provide safe and enriched after-school child care
programs at recreation centers.
• Provide school-year holiday vacation camps in
alignment with the San Mateo Foster City School
District schedule.
• Coordinate Summer camps at multiple site locations;
provide enhancements through specialty camp
instructors in Music/Drama, Adventures and Sports;
Xtreme Summer Days camps for middle school youth
and Leaders In Training, a summer service learning/
volunteer program for 10th-12th graders.
• Provide a variety of teen focused programs such
as the Green Teens and facilitated service learning
projects.
• Support to the Y outh Activities Council and its
activities.
• Provide teen and young adult drop-in gym and game
room use at King Center and other teen programs at
various locations.
• Collaborate with the Police Department on the
management and programming of the Police Activities
League.
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CITY OF SAN MATEO ADOPTED 2023-24 BUDGET
Police
133
Police
Mission Statement
Safeguarding and serving our City with professionalism, integrity and proactive, community-oriented policing is our mission. The men and women of the San Mateo Police
Department are progressive and professional; dedicated
peace keepers, defenders of our community’s quality of
life, and problem solvers protecting our community. We provide a safe and secure quality of life through resolution of issues and problems by aligning community partnerships and resources through ongoing collaborations. We have
a committed, diverse, and outstanding group of men
and women in this department dedicated to providing
outstanding public service.
Accountability, compassion, collaboration, legitimacy,
integrity and respect are our guiding principles as we
provide service while adhering to the highest ethical
standards. The department is dedicated to protecting
with honor and serving with pride. We provide creative, proactive, and long-term solutions to issues that arise, strengthening and securing our neighborhoods. We strive to be the model police agency that others will emulate
and a leader in the county and our profession, adopting creative and innovative strategies to prevent crime and support those most in need. We provide our services
through a trauma-informed restorative justice approach, understanding that many who offend require more than jail to rehabilitate and restore their lives.
The Police Department is committed to improving the
quality of life in our city, by recognizing community needs, forming partnerships, and working with allied agencies
to ensure long-term resolution to crime and disorder
issues. We will continue to do this through cutting-edge technology, creative solutions to problems, by respecting individual rights, conducting fair and non-biased policing, and good, old-fashioned police work.
Services and Structure
The San Mateo Police Department is a 24/7 comprehensive community policing department divided into three primary service units: Field Operations Services; Support Services which includes the Investigations and Y outh Services Units; and Communications, Records and Technology Services.
Field Operations Services Bureau (FOSB)
FOSB provides around-the-clock uniformed police
protection and responds to all requests for police
assistance. Based on a geographic service delivery model, staff are assigned to their patrol beats on a long-term basis so that patrol officers and Area Lieutenants form partnerships with their assigned communities to resolve SUMMARY 2024-25
FTEs 175.75
Total budget $64.9 million
Funding source(s)
General Funds
Special Revenue Funds
problems and proactively prevent crime, disorder, and
delinquency.
Field Operations Services includes the following
specialized units:
• The Traffic Unit provides enforcement of traffic
laws, expert collision investigations, and parking
enforcement while meeting our community’s traffic
safety needs. The Traffic Unit collaborates with the
Public Works Department and other allied agencies
to provide a comprehensive approach addressing
the critical factors that contribute to safe streets
(engineering, education, and enforcement) and
formulates Neighborhood Traffic Safety Action Plans
to address neighborhood traffic and parking issues.
The San Mateo Police Department Traffic Unit has fully
committed providing timely and responsive police
services to mitigate the impacts of traffic and parking on our community, and to improve safety on our
roadways for pedestrians, bicycles, and vehicles.
• The Crime Reduction Unit (CRU) is dedicated to the
eradication of violent crime, gang activity, drug activity, and serial crime patterns. CRU provides proactive
targeted enforcement aimed at abating community
crime, problem locations, career criminal offenders,
and organized criminal activity, including human
trafficking and the associated activities that often lead to the victimization of our youth.
• The Downtown Unit serves our downtown and
surrounding areas on foot and bike patrol and is
dedicated to ensuring a safe and vibrant environment
for our business districts. These officers also serve
as a business liaison and support mechanism,
seeking long-term solutions for the chronic homeless,
inebriates, and those with mental illness. They also
work closely with the entertainment and alcohol
businesses in the downtown and other business
districts, regulating and permitting establishments,
while fostering economic development through a safe
environment in San Mateo’s busy downtown.
• FOSB provides special technical on-call units that
include the Special Weapons and Tactics Team
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Police
(SWAT), and the Tactical Negotiations Team (TNT).
These special units are staffed on an as-needed basis
and are used in high-risk search and arrest warrant
service, as well as being part of a regional team
responding to critical incidents involving armed and
dangerous subjects.
• FOSB oversees the K-9 program, Field Training
Program, the Behavioral Health and Recovery Services
Mental Health Clinicians, the Homeless Outreach
Team, and provides operational support for the
Department, including the Critical Incident Response
Team and the Peer Support Unit.
Support Services
Support Services Administration Bureau encompasses
two major areas: support and development along with
neighborhood outreach. Bureau operations and personnel provide personnel hiring and training; accounting and
budgetary functions; facility and equipment maintenance; research, development, and planning; business services; media services; and Internal Affairs and Professional
Standards.
Staff in the Support Services Bureau conduct recruitments to ensure that our highly qualified candidates reflect
the diverse nature of the community we serve; provide
business and fiscal management for the department; and
coordinate and facilitate all departmental training. Our Media Services Unit continues to find innovative ways
to keep our community informed while engaging them
in long-term problem solving strategies and information sharing in their neighborhoods. Our Neighborhood Watch Program administers over 300 Neighborhood Watch Blocks
dedicated to partnering with their neighborhood Police
Officers to advance safety, security, and community within our neighborhoods. Subscribers to our Community Alert
System and social media outlets currently exceeds 165,000 and continues to increase as we further efforts to enhance community awareness.
Investigations and Y outh Services Bureau
Investigations and Y outh Services conducts major
investigations into crimes against persons, property,
businesses, and institutions. Detectives track and monitor sexual registrants, drug registrants, and early release prisoners placed on Post Released Community Supervision (PRCS). Investigation Services is responsible for covert operations directed toward the apprehension of the most serious and career criminals. Detectives prepare cases for prosecution and develop expertise in specific specialty investigations, including crimes against the elderly,
domestic violence, and high-tech crimes. Our Investigations Services Bureau focuses on special and vulnerable victims of crime, working with service providers to reduce the harm to victims.
Our Y outh Services Unit (YSU), is responsible for oversight of youth programs encompassing a balanced approach
of professionalism, integrity, and excellence. The unit consists of the popular and highly effective San Mateo
Police Activities League (SM PAL), as well as Y outh
Services Officers (YSO). The YSU encompasses crime and
prevention efforts aimed at our youth who are suspects
or victims of crime or gang or bullying efforts. The YSU enacted a trail blazing Diversion Program with a goal of reducing the number of youth introduced into the juvenile justice system. Our Diversion Program is a leader for the County, and has received funding from the County to
regionalize the program and hire counseling for troubled youth and their families, thereby increasing the resiliency and support for these youth to get back on track, stay in school, and out of trouble.
Communications, Records and Technology Services
The Communications, Records and Technology Division
provides outstanding infrastructure to front line operations in all aspects. The division is responsible for providing a high level of customer service while taking and dispatching emergency calls; receiving, processing and storing police records and property in accordance with all applicable
laws; operating computer systems and applications
management; and managing and integrating technology
into police operations.
Staff in the unit provide a highly professional 24 hour emergency communications dispatch center which
receives and dispatches 911 calls and requests for services; maintain accurate police records, property and evidence functions in accordance with all required laws; and manage the implementation and maintenance of department
technology, keeping a vision on the future and a priority on integrating sustainable solutions. The unit is also responsible for ensuring the ongoing vitality of citywide radio and communications infrastructure.
135
2022-24 Highlights
• Enhanced coordination of police services with mental
health and social service providers by integrating
a second civilian mental health clinician into patrol
operations to assist in the response to individuals
experiencing mental health crises.
• Continued to integrate 21st Century Policing practices into our operations, including measures to enhance
officer safety, build trust, and increase transparency
through implementation of technology projects such
as Live911, Spidr, and Project Guardian.
• Continued to provide an enhanced Traffic Program
which includes additional staff resources allowing
for greater focused enforcement and community
outreach, and provision of an elevated level of service. • Enhanced our progressive strategy to keep the
community informed while engaging them in
long-term problem solving strategies, including
the augmentation of the data available on our
transparency webpage which now includes all Racial
and Identity Profiling Act (RIPA) stop data.
• Implemented innovative tools to support and
strengthen employee wellness such as a mobile
wellness app for first responders.
• Continued to advance and leverage new technology
as part of a multi-pronged approach to solve crime.
• Completed necessary replacement of critical radio
communications infrastructure including dispatch
consoles and repair and replacement of external
communications infrastructure.
• Integrated a civilian homeless outreach coordinator
into operations to liaise with the Homeless Outreach
Team (HOT), identify individuals in need, and facilitate connection to services
• Expanded efforts in digital forensics to keep pace with changes in technology and evidence
• Partnered with other agencies to secure grant funding from the Board of State Community Corrections to
combat organized retail theft.
• Achieved over 165,000 total subscribers to the Police community alert system and social media, highlighting
proactive efforts to engage the community via social
media outlets and provide direct messaging of public
safety information.
• Hosted robust community conversations on policing
including multiple “real-talk” virtual engagement
sessions.
• Commenced study to assess internal staffing and
organizational structure to maximize efficiency of
service delivery.
2024-26 Budget
Over the course of the 2024-25 budget the Police
Department will continue to focus on enhancing police
accountability, transparency and efficiency, and will look to continue to expand on coordinating police services
with mental health and social service providers. The
Department will be collaborating with the County of San Mateo for the provision of resources focused on providing effective response to domestic violence victims, and will seek to identify opportunities for refinement or expansion of these types of innovative programs.
In addition, the Police Department will be working to
implement projects and programs to enhance the services provided by our Traffic Unit. We will seek to increase the staff assigned to the traffic unit and leverage community focused traffic safety measures such as alternatives to vehicle equipment enforcement, warning systems for
speed issues, and produce public safety advisement videos and outreach content. We plan to conduct more targeted
saturation details to address neighborhood complaints and problematic trends.
Our efforts to leverage technology are ongoing and this year we will seek to evaluate implementation of technology programs which will support our safe and secure
neighborhoods, as well as enhance accountability and
transparency.
Key Department Initiatives
• Leverage technology in support of safe and secure
neighborhoods by continuing to seek opportunities to
enhance neighborhood safety.
• Enhance police accountability, transparency, and
efficiency, and expand on coordinating police services
with mental health and social service providers.
• Continue to provide timely and responsive police
services to mitigate the impacts of traffic and parking in our community, and improve safety on our roadways
for pedestrians, bicycles and vehicles.
• Implement projects and programs to enhance Traffic
services; work with City departments and community
groups to promote safe travel, reduce collisions and
increase roadway safety.
Police
136
• Leverage new crime analyst resource to strengthen
utilization of crime statistics and analysis to guide hot spot policing and targeted focused enforcements
based on crime and complaint data.
• Abate neighborhood safety issues including crime,
traffic, graffiti, and parking using creative strategies. • Expand positive impacts made in homeless outreach
and crisis intervention through augmented expertise,
and ongoing crisis intervention training for our officers. • Implement final phase of project to ensure ongoing
viability of critical radio communications equipment by replacing handheld and mobile radios.
• Continued development of a victim-centered
approach by providing focused resources and
coordination to our most vulnerable populations.
• Evaluate ongoing engagement with schools
while continuing to meet regularly with district
administrators and work collaboratively to address
safety issues and concerns such as gang reduction
and mental health.
• Conduct regular quality assurance to ensure
compliance with requirements of Racial and Identify
Profiling Act (RIPA) are met; and evaluate results of
RIPA data analysis project and identify next steps.
• Anticipate recruitment needs of the department
that results in minimal time between vacancies and
the hiring of employees. Strive to hire outstanding
personnel who reflect the diversity of the customer
base that we serve.
• Continue to achieve juvenile crime reduction through
delivery of juvenile diversion program in partnership
with San Mateo County Probation.
• Maintain an ongoing community conversation on
policing in San Mateo by continuing to host Real Talk
Sessions; Coffee with a Cop; Virtual Ride Alongs; and
other activities to promote communication.
• Continue successful Community Policing Academy
and advance development of curriculum in multiple
languages and targeting specific demographic groups.
• Improve employee retention through the creation of
innovative programs to enhance wellness.
• Partner with Daly City and San Bruno to deliver
programs funded by the Organized Retail Theft grant
and implement strategies to discourage retail theft.
• Provide enhanced programmatic support of alternative
response units such as the Community Wellness and
Crisis Response Team, Homeless Outreach Team, and
Domestic Violence Co-Response Advocate programs.
Police
• Establish a real time information center to enhance
public safety through rapid response and data-driven
policing strategies.
137
Police
METRICS
Field Operating Services
We take a collaborative approach to address critical factors that contribute to safe streets, and strive to increase safety through implementation of comprehensive Traffic Action Plans conducted in targeted areas based on violations, complaints, and collision data; and seek to mitigate the impact of traffic and parking violations on neighborhoods.
Number of pedestrian or bicycle collisions with motor vehicles Number of drunk driving arrests
Number of Abandoned Vehicle Complaints
Percent of reported abandoned vehicle complaints resolved w/in 5 calendar days Number of parking citations issued
We work to maintain a safe, secure City through smart policing tactics and data driven strategic policing through prevention, intervention, and enforcement.
Number of officer-initiated incidents
Number of reported incidents of violent crime (murder, rape, robbery, aggravated assault) Number of reported incidents of property crime (burglary, motor vehicle theft, auto burglary, larceny, arson) We conduct outreach and intervention to assist those experiencing homelessness, mental health crises, or in need of other social services.
Number of Community Wellness and Crisis Response Team calls for service Number of homeless outreach referrals to services
Support Services
We recruit and conduct background investigations to identify highly qualified candidates for hire to join the Police Department Number of sworn police officers hired
Number of professional staff hired
We offer youth services aimed at providing intervention and diverting juveniles from the Criminal Justice System.
Number of juveniles diverted from the court system to the Y outh Services Division Number of youth participating in Police Activities League prevention/intervention programs We seek to enhance community awareness and engagement through innovative messaging, along with conventional and social media Number of subscribers to the Police Department's Community Alert System and social media Number of media inquiries answered
Number of press releases issued
Number of officer visits to schools and community events Our staff is devoted to protecting with honor and serving with pride by providing ethical and compassionate service to our public.
Survey respondent average rating of overall satisfaction with police services on a scale of 1-5 138
Police
TYPE 2021-22
RESULTS
2022-23
RESULTS
2023-24
ESTIMATE
2024-25
TARGET
2025-26
TARGET
Workload 47 64 100 N/A N/A
Workload 150 235 275 N/A N/A
Workload 2,824 3,811 3,100 N/A N/A
Performance 91% 91% 100% 95% 95%
Workload 37,276 65,102 60,100 N/A N/A
Workload 25,139 28,337 28,200 N/A N/A
Workload 723 814 775 N/A N/A
Workload 2,147 2,198 2,000 N/A N/A
Workload New 258 200 N/A N/A
Workload New 656 925 N/A N/A
Workload 10 9 20 N/A N/A
Workload 11 13 20 N/A N/A
Workload 14 43 45 48 50
Workload 2,174 2,685 4,000 4,100 4,200
Other 158,259 168,882 178,000 180,000 183,000
Workload - New 110 N/A N/A
Workload - New 105 N/A N/A
Other - New 40 45 50
Performance - new feedback platform
implemented 4.34 4.5 4.5
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METRICS
Communications, Records and Technology
We strive to quickly respond to all emergencies.
Total 911 calls answered
Number of SMPD calls for service
Number of Priority 1 calls (*reclassified in FY22/23 to exclude 911 hangups) Average response time from dispatch of a Priority 1 call to arrival of responding officer Average answering time from moment call enters system to time it takes to answer Percentage of Priority 1 calls dispatched within 90 seconds of receipt Police
140
TYPE 2021-22
RESULTS
2022-23
RESULTS
2023-24
ESTIMATE
2024-25
TARGET
2025-26
TARGET
Performance 30,572 29,828 30,000 N/A N/A
Workload 60,183 66,394 72,150 N/A N/A
Performance 1,384 556* 500 N/A N/A
Performance 5 min; 38 sec 5 min; 10 sec 5 min; 20 sec <7 minutes <7 minutes Performance 98.7% answered w/in
15 seconds
98.5% answered w/in
15 seconds
99% answered w/in 15
seconds
95% answered w/in 15
seconds
95% answered w/in 15
seconds
Performance 96% 98% 97% 90% 90%
Police
141
Police
FINANCIALS
2024-25
PROPOSED
BUDGET
2025-26
PROJECTED
BUDGET
Expenditures by Category
Personnel $54,141,109 $56,
775,051
Operating 9,596,632 9,391,488
Indirect & Overhead 968,361 968,361
Capital Outlay 259,000 79,310
Total Expenditures $ 64,965,102 $ 67,214,210
Funding Sources
General Funds
$ 63,535,550 $ 65,
741,112
Special Revenue Funds 1,429,552 1,473,097
T
otal Funding Sources $ 64,965,102 $ 67
,214,210
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FULL TIME EQUIVALENT (FTE) PERSONNEL
2023-24
ADJUSTED
BUDGET
2024-25
PROPOSED
BUDGET
2025-26
PROJECTED
BUDGET
Chief of Police 1.00 1.00 1.00
Administrative Assistant 2.00 2.00 2.00
Administrative Technician 1.00 1.00 1.00
Business Manager 1.00 1.00 1.00
Community Service Officer I/II 5.00 5.00 5.00
Communications & Public Relations Analyst 1.00 1.00 1.00 Crime and Intelligence Analyst 1.00 1.00 1.00
Dispatch Services Supervisor 2.00 2.00 2.00
Dispatcher I/II 14.00 14.00 14.00
Executive Assistant 1.00 1.00 1.00
Management Analyst I/II 1.00 1.00 1.00
Police Captain 2.00 2.00 2.00
Police Digital Forensic Specialist 1.00 1.00 1.00
Police Evidence Analyst 1.00 1.00 1.00
Police Lieutenant 6.00 6.00 6.00
Police Officer 90.00 90.00 90.00
Police Records Specialist I/II 5.00 5.00 5.00
Police Records Supervisor 2.00 2.00 2.00
Police Sergeant 17.00 17.00 17.00
Police Support Services Analyst 1.00 1.00 1.00
Police Technical Services Administrator 1.00 1.00 1.00
Senior Business Systems Analyst 1.00 1.00 1.00
Senior Community Service Officer 1.00 1.00 1.00
Senior Management Analyst 1.00 1.00 1.00
Senior Police Records Specialist 2.00 2.00 2.00
Vehicle Abatement Officer 2.00 2.00 2.00
Total Merit 163.00 163.00 163.00
Total Per Diem 9.40 12.75 12.75
Total Positions 172.40 175.75 175.75
Police
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Communications, Records and Technology
Program Manager:
Police Technical Services Administrator Kelly O’Keefe
(650) 522-7709
Overview
The Communications, Records and Technology Division
provides outstanding infrastructure to front line operations in all aspects. The division is responsible for providing a high level of customer service while taking and dispatching emergency calls; receiving, processing and storing police records and property in accordance with all applicable
laws; operating computer systems and applications
management; and managing and integrating technology
into police operations.
Ongoing Responsibilities
• Maintain a highly professional 24-hour emergency
dispatch center that receives and dispatches 9-1-1
emergency calls and requests for Police and Public
Works services with outstanding service to the
community and personnel.
• Maintain accurate records and streamline processes
for crime analysis and information retrieval.
• Create, update, and maintain policies and procedures
to keep all departmental technical services performing
in line with local, regional, and national best practices. • Thoroughly manage department technology with
a vision for the future and a priority on sustainable
solutions.
• Ensure ongoing viability of radio and communications
infrastructure.
2022-24 Highlights
• Conducted a thorough and comprehensive review of
equipment, processes, and personnel in the Records,
Property and Dispatch Units, resulting in the creation
of numerous standard operating procedures to
streamline and improve operations.
• Completed dispatch console replacement project
and completed repairs and replacement of
critical components of external communications
infrastructure.
• Implemented technology projects to enhance
transparency such as Live 911, Spidr, and Project
Guardian.
• Completed security improvements within the property
unit to ensure ongoing integrity of evidence.
• Completed reorganization within the property unit to
provide for appropriate supervision and oversight.
• Implemented reporting requirements of Racial and
Identify Profiling Act (RIPA) and continued to refine
processes to ensure ongoing compliance.
• Continued to advance and leverage new technology
to improve operations and increase efficiency.
• Digitized existing records processes to create more
efficiency and better record retention and evaluation.
Key Program Initiatives
• Look for efficiencies that result in the timely
destruction of property on adjudicated cases and
proper purging of records in accordance with
applicable laws.
• Continue to evaluate technology options to enhance
efficiency of operations.
• Conduct regular quality assurance activities to ensure compliance in operational performance, Public
Records Act request fullfillment, and data reporting for state and federal initiatives.
• Continue to evaluate implementation of technology
projects to enhance transparency.
• Implement handheld and mobile radio replacement
project.
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144
Downtown Security and Parking Enforcement
Program Manager:
Lieutenant Anthony Riccardi, (650) 522-7689
Overview
This program provides the staffing and resources
necessary to support a safe and vibrant downtown.
The downtown police officers provide high visibility
foot patrols during critical hours. Parking enforcement services are provided for vehicles on the streets, in public parking garages, and parking lots in the downtown area.
Officers in the downtown area proactively prevent crime through direct interaction with business owners and the community who use downtown for shopping, dining, and
entertainment.
Ongoing Responsibilities
• Engage in high visibility foot patrol.
• Enforce parking regulations in public lots, garages,
and spaces regulated by meters or pay stations.
• Ensure visitors to downtown have a safe and pleasant
experience through the enforcement of drinking,
loitering, panhandling, and entertainment laws and
ordinances and by proactively preventing crime
before it occurs.
• Conduct homeless outreach efforts in coordination
with the Homeless Outreach Team (HOT) to find
permanent housing solutions and other social services
for those homeless in the downtown area.
• Ensure the smooth and free flow of traffic during hours of peak usage.
• Address complaints in a timely manner and maintain
an ongoing dialogue and problem-solving partnership
with merchants and customers.
• Partner with those conducting downtown events
to ensure safe and highly-successful events that
showcase our downtown.
2022-24 Highlights
• Continued oversight of contracted service delivery
model for parking enforcement services to provide
enhanced efficiency and effectiveness.
• Worked with entertainment establishments to ensure
strict adherence to entertainment ordinances and
regulations.
• Continued to grow and develop the HOT to most
effectively provide resources and reduce impacts on
this vulnerable segment of our community.
Key Program Initiatives
• Coordinate with the Public Works Department on
strategies and operational issues related to parking
management and enforcement including staffing
needs, technology usage, special event coverage, and
other components.
• Provide oversight and administration of parking
enforcement service contract to monitor impact and
effectiveness, and ensure all operational expectations
are met. Evaluate extension of contact with current
service provider, and conduct related actions as
appropriate.
• Expand positive impacts made in homeless outreach
and crisis intervention through continued growth of
the HOT team, augmented expertise in Downtown San
Mateo, and ongoing crisis intervention training for our officers.
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Field Operations Services
Program Manager:
Captain Matt Lethin, (650) 522-7663
Overview
Field Operations Services provides responsive and
quality police services every day, 24-hours a day through Patrol and Specialty Teams. The front line service units in Patrol are supplemented by the Crime Reduction Unit
(CRU) who are specially trained to suppress gang, drug, and vice activity; and the Traffic Unit, which handles
accident investigation and case prosecution, addresses
neighborhood traffic issues, provides focused traffic
enforcement, and manages the parking enforcement and
abandoned vehicle abatement programs.
Ongoing Responsibilities
• •Quickly respond to all emergencies.
• Proactively protect lives and property, prevent criminal activity, and maintain civil order.
• Work with City departments, service providers, and
other agencies as necessary to provide long-term
solutions for problems.
• Strive to provide the highest degree of traffic safety through a neighborhood traffic management strategy
in collaboration with Public Works.
• Eradicate gang activity through prevention,
intervention, and enforcement.
• Reduce burglary and robbery through the
apprehension and prosecution of narcotics violators.
• Develop and implement operational plans for special
events that result in safe operations and efficient use of resources.
• Identify and coordinate crime control strategies for
locating crime patterns and “hot spots.”
2022-24 Highlights
• Continued to integrate 21st Century Policing practices into operations including measures to enhance officer
safety, build trust and increase transparency.
• Provided an enhanced Traffic Program which includes
additional staff resources allowing for greater focused enforcement and community outreach, and provision
of an elevated level of service.
• Integrated a civilian homeless outreach coordinator
into patrol operations who liaised with the Homeless
Outreach Team (HOT) and identified individuals in
need who met the intake criteria and attempted to
facilitate entrance into the program.
• Expanded the integration of mental health clinician
services into patrol operations with the addition of a
second civilian clinician to assist in the response to
individuals experiencing mental health crises.
• Implemented data collection and reporting
requirements of the Racial and Identify Profiling Act
(RIPA)
• Strengthened regional partnerships by assigning
officers to the County Gang Intelligence Unit to
engage in collaborative efforts related to the
detection, apprehension and prosecution of gang
activity.
• Adopted projects and programs to enhance Traffic
unit services such as implementing the MAIT (Major
Accident Investigation Team) to enhance ability
to investigate major accidents with neighboring
agencies.
• Leveraged technology in support of safe and secure
neighborhoods including enhance the automated
license plate reader (ALPR) and small unmanned
aircraft system (sUAS) programs.
• Initiated an analytical analysis of available RIPA
(Racial and Identity Act) stop data to identify whether disparities exist in current practices.
Key Program Initiatives
• Implement projects and programs to further
enhance the Traffic unit services; and work with City
departments and community groups to promote safe
trave, reduce collisions and increase roadway safety.
• Partner with Daly City and San Bruno to deliver
programs funded by the Organized Retail Theft grant
and implement strategies to discourage retail theft.
• Strengthen the utilization of crime statistics and
analysis to maximize effectiveness.
• Work to enhance neighborhood safety partnerships
and establish relevant beat goals aimed at addressing
crime control and improving quality of life.
• Coordinate with San Mateo County Police Agencies to
develop strategies to target and reduce gang related
criminal activity. Work closely with the County Gang
Intelligence Unit and participate in the Countywide
Gang Task Force.
• Establish liaisons and meet with community groups
and organizations, such as Crisis Outreach, College of
San Mateo, San Mateo County General Hospital and
others to ensure valuable information is shared and
community needs are being addressed.
• Continue to attack human trafficking through
collaborative efforts with other local, state, and federal partners.
• Ensure compliance with the Racial and Identity
Profiling Act (RIPA) and evaluate results of the
data analysis project including identification of any
appropriate next steps.
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Investigations and Y outh Services
Program Managers:
Lieutenant Matt Earnshaw (650) 522-7627
Lieutenant Kimber Joyce (650) 522-7658
Overview
Investigations and Y outh Services provides the highest degree of professional expertise to major felony crimes, including investigation of murder, rape, robbery, grand theft, burglary, arson, sex crimes, child abuse, elder abuse, and major fraud. The Bureau uses proactive policing methods, cutting edge technological tools, and collaborates with other law enforcement agencies, the public, media, and
District Attorney’s Office to bring to justice those who choose to commit crimes. This division oversees youth
services including the juvenile diversion program and other programming aimed at assisting at-risk youth.
Ongoing Responsibilities
• Proactive review and investigation of major crimes to ensure continuity of serious cases to closure.
• Partner with the District Attorney’s Office and allied agencies to maximize successful prosecution.
• Utilize the latest in intelligence-led and data-driven investigative practices to identify patterns of conduct, proactively identify criminals, and improve community
safety.
• Continue to proactively register, track, and verify the address of registered sex offenders.
• Serve as positive role models for youth through the
Y outh Services Unit (YSU) to identify and address at-
risk youth through multiple resources.
• Protect seniors from predators by educating them on
various scams and frauds.
• Continue seamless communication with Field
Operations to disseminate timely crime information.
2022-24 Highlights
• Provided effective follow-up to existing cases and
immediate, relentless pursuit of suspects in urgent
cases.
• Ensured balanced, victim-centered response to
respect the safety and welfare of those impacted by
serious crimes.
• Continued to advance efforts in digital forensics to
keep pace with changes in technology and evidence.
• Implemented new strategies to maintain consistency
with recognized industry standards to ensure
timely and accurate follow up to all missing persons
incidents.
• Provided proactive assistance diverting over 85
youths from jail through the juvenile diversion
program, underscoring our efforts to connect
with youth through education, engagement, and
intervention, while keeping kids safe and on track
• Administered grant activities funded by the CA
Department of Justice for one Y outh Services Officer
position.
• Entered into a Memorandum of Understanding with
the San Mateo Foster City Elementary School District
to guide engagement and collaboration.
Key Program Initiatives
• Assign violent crimes cases with suspect information
to a detective within one working day.
• Continue to explore and utilize cutting edge
technologies to swiftly and precisely further criminal
investigations and bolster prosecutions.
• Continue partnership with County Probation to deliver an effective, impactful juvenile diversion program.
• Evaluate ongoing engagement with schools
while continuing to meet regularly with district
administrators and work collaboratively to address
safety issues and concerns such as gang reduction
and mental health.
• Secure renewed grant funding for Y outh Service
Officer position funded by CA Department of Justice
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Police Activities League
Program Manager:
Lieutenant Kimber Joyce, (650) 522-7658
Overview
The mission of the San Mateo Police Activities League
(PAL) is to prevent juvenile delinquency and juvenile crime by engaging youth with police officers to help create a safer community and promote a healthy development of
our youth physically, socially, and psychologically. PAL’s overarching mission is to keep our youth in school, on
track, and out of trouble (or engaged with their community.) Since 1997, PAL has provided recreational, educational, and leisure activities at little or no cost to thousands of San Mateo youth. Supported by a volunteer board of directors and a staff consisting of police officers, Parks & Recreation staff, and City employees, the San Mateo PAL is building a stronger and safer community through kids – our most
valuable asset.
San Mateo PAL is responsible for providing safe programs, classes, trips and opportunities to youth ages 5 to 18
years that result in keeping our kids in school, out of trouble, resilient with a positive future. We provide a ‘Safety Message’ with our programs. PAL delivers a high level of customer service while engaged with our kids
and their families. Our programming is done on a four-
season schedule and in an age-appropriate manner. PAL
works with the SMPD Y outh Services Unit, including our Juvenile Diversion program, Explorer Program and with our Y outh Service Officers that provide service to the school community. Assistance is given to the non-profit in Fund Development programs.
Ongoing Responsibilities
• Offer quality programming opportunities each season.
• Communicate with our PAL Members via email, phone,
and in-person, maintain PAL Member database, and
identify new opportunities for membership drives or
campaigns.
• Oversee per diem staff assignments, training,
supervision and evaluation.
• Serve as liaison to PAL the non-profit.
• Create an Annual Budget/Forecasting and Quarterly
Statistics.
• Maintain PAL’s Facebook page, Twitter, and Instagram
accounts in creative ways to expand PAL’s reach and
support.
• Recruit Officer volunteers and other volunteers
for various tasks as needed (follow up paperwork,
fingerprinting, background checks, tracking hours).
• Engage and educate our community about PAL and its
programs through proactive outreach.
• Serve as team member to plan and execute several
large fundraising events with PAL the non-profit.
• Lead outreach efforts for special PAL projects.
Key Program Initiatives
• Provide programs to promote overall wellness
(physically, educationally, socially and psychologically) to youth and their families
• Promote youth engagement in their community,
school and families
• “Level the playing field” for at-risk youth by providing access to a wide range of activities, mental health
support and educational enrichment opportunities
• Ensure culturally competent programming and
outreach to communities in need of support.
• Build relationships between police officers, youth and families.
• Continue to increase our membership through various
community outreach programs.
• Work to incorporate more “overall wellness” activities within programs.
• Work to incorporate a “Safety Message” in all
programs.
• Continue to work with the Y outh Services Unit to
provide services for the youth involved in our schools, our Explorer Program and our Juvenile Diversion
Program.
• Continue to work with community organizations to
identify potential for joint programing opportunities.
• Continue to track all volunteer hours on a monthly
basis.
• Continue to coordinate the Junior Giants Baseball
League.
• Host PAL community events, in partnership with other
city departments, to promote citywide engagement.
Events such as Dia de los Muertos, Super Hero Day,
and the Bike Rodeo.
• Actively recruit more Officer volunteers for our
programing needs.
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Police Grants and Safety
Program Manager:
Captain Dave Peruzzaro, (650) 522-7684
Overview
The program seeks, applies for, and directs funds received from various grants and other sources to the different areas of police services, within the limitations established by the various granting/originating agencies.
The program is currently made up of funds from the
following sources:
• The Citizens' Options for Public Safety Program’s
Supplemental Law Enforcement Services Fund (COPS/
SLESF) grant partially covers the costs of two traffic
officer positions. This grant was first funded in 1996.
While the COPS program is intended to be on-going
and permanent, there is no guarantee that continued
funding will occur.
• The State Office of Traffic Safety (OTS) provides
grants to both the San Mateo Police Department
and regionally to San Mateo County. This grant will
continue annually and is the source of funding to
specialized traffic enforcement, DUI reduction, and
pedestrian/bicycle safety enforcement.
• US Department of Justice Edward Byrne Memorial
Justice Assistance Grant (JAG) funds which are
applied for annually and purposed towards various
law-enforcement related objectives
• State Department of Justice Proposition 56 Tobacco
Grant Program which funds a Police Officer position
over the course of three years through Fiscal Y ear
2024/2025, dedicated to reducing and preventing the
use of tobacco products in our community.
• Board of State and Community Corrections Officer
Wellness and Mental Health funds purposed towards
providing law enforcement staff with access to
specialized counseling with services aimed specifically at first responders as well as fitness equipment.
• Board of State and Community Corrections Organized
Retail Theft Prevention Grant Program funds which
San Mateo receives a sub-recipient of a primary
grant awarded to the City of Daly City. The funds are
for a variety of strategies to combat retail theft such as conducting targeted security details, creating
workspace/substations near retail, implementing new
technologies and other programs.
• State and Federal Asset Forfeiture funds. The
source of these funds are assets which have been
confiscated by the State or Federal Government,
typically the proceeds or instruments of crime.
Ongoing Responsibilities
• Maintain accurate expenditure records on the
disbursement of funds.
• Provide the granting/originating agencies with
requested reports.
• Develop programs needed in the community that are
in line with the funding guidelines.
• Monitor the programs developed to evaluate their
value to the community.
• Ensure that all of the funds are properly managed.
Key Program Initiatives
• Identify best ongoing resources for research and
identification of new grant opportunities and added
value is provided to the community.
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Support Services
Program Manager:
Captain Dave Peruzzaro (650) 522-7684
Overview
The Support Services Division provides outstanding
infrastructure to front line operations in all aspects, and through policy, hiring, training and community engagement, maintains SMPD's image as a premier law enforcement
agency and example to our community.
Support Services is responsible for providing a high level of customer service while conducting training, recruiting, and pre-employment background investigations; developing
and distributing accounting, budgetary and administrative reports; investigating internal affairs complaints; and ensuring that the police building is safe and well
maintained. In addition, this program is responsible for directing funds to outside public agencies for a wide
range of services not directly provided by the Police
Department such as animal control, school crossing guards, County Narcotics Task Force, San Mateo County Crime
Lab, Peninsula Conflict Resolution Center, Community
Overcoming Relationship Abuse and Star Vista.
Ongoing Responsibilities
• Constantly review and revise recruiting efforts to
ensure hiring of qualified candidates who reflect the
diversity of the community we serve.
• Manage the budget in a responsible manner to
leverage resources and provide the public with the
highest degree of customer service.
• Coordinate and facilitate all departmental training to ensure maintenance of cutting-edge best practices
while complying with all state requirements and
departmental needs.
• Create, update, and maintain departmental policies
and procedures to keep the department performing in
line with local, regional, and national best practices of fair, constitutional, and professional policing.
• Continue to find progressive ways to keep the
community informed while engaging them in long-term
problem-solving strategies in their neighborhoods.
• Maintain our outstanding efforts to inform and engage our community through innovative messaging – both
in-person and through conventional and social media.
• Work with all County contractors and service providers to ensure program goals are clear, outcomes are met,
and added value is provided to the community.
• Maintain liaison with various agency heads to ensure
services are in compliance with our needs and that
the department participates in a cooperative working
relationship.
2022-24 Highlights
• Achieved over 165,000 total subscribers to the Police community alert system and social media, highlighting
proactive efforts to engage the community via social
media outlets and provide direct messaging of public
safety information.
• Revised 25-30 departmental policies.
• Advanced efforts to promote transparency including
incorporating Racial and Identity Profiling Act (RIPA)
data onto the police transparency webpage.
• Coordinated several large-scale advanced officer
training exercises which included multiple real life
simulated scenarios and role players, and led a
countywide training on public communications during
large-scale critical incidents.
• Continued to integrate 21st Century Policing practices into operations including implementation of a virtual
reality simulated training program.
• Hosted robust community conversations on policing
including multiple “real-talk” engagement sessions.
• Expanded upon the successful Community Policing
Academy by working to develop curriculum in multiple
languages and targeting specific demographic groups
to enhance understanding of the Police Department.
• Implemented innovative tools to support and
strengthen employee wellness such as a mobile
wellness app for first responders.
• Increased training related to de-escalation and crisis response including coordinating with Johns Hopkins
Medical Institute to train all personnel to enhance
response to juveniles and persons with autism.
• Commenced study to assess internal staffing and
organizational structure to maximize efficiency of
service delivery.
Key Program Initiatives
• Continue to anticipate the recruitment needs of the
department that results in minimal time between
vacancies and the hiring of employees. Strive to hire
outstanding personnel who reflect the diversity of the
customer base that we serve.
• Continue to elevate neighborhood safety programs,
community alerts, outreach, and community
engagement efforts through continued expansion of
subscribership as well as the addition of multimedia
tools to illustrate all aspects of operations and reach the broadest audience possible.
• Monitor and manage personnel in modified duty
assignments due to injury or illness, and ensure fair
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and proper treatment and care while projecting and
addressing line-level staffing needs.
• Continue to evaluate technology options to enhance
neighborhood safety and security, particularly through
partnerships with community-based programs.
• Increase training in areas related to de-escalation,
behavioral health and crisis response.
• Continue to evaluate and enhance transparency
webpage content.
• Evaluate implementation of organizational structure
changes recommended at conclusion of staffing study.
• Improve employee retention through the creation of
innovative programs to enhance wellness.
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Public Works
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Mission Statement
Enhancing the community and its environment by providing sustainable stewardship and innovative approaches to
Public Works services.
Overview
The Public Works Department is separated into two
strategic Sections for optimal performance and
integration - Environmental Services and Engineering
Services. The two Sections work together to meet the
needs of the community.
Services and Structure
Environmental Services Division
The Environmental Services Section is comprised of four main Divisions, including the (1) Wastewater Treatment
Plant, (2) Clean Water Program, (3) Field Maintenance,
and (4) Data Management, with multiple subprograms to
provide specific services for the community.
• Wastewater Treatment Plant (WWTP) includes
the administration, management, operation, and
maintenance of the facility, including laboratory
services. As a sub-regional facility, the WWTP
provides treatment of sanitary sewage to neighboring
communities and is partially owned by Foster City.
The WWTP protects the public health and water
environment of the community by providing high
quality wastewater treatment services in compliance
with the National Pollutant Discharge Elimination
System (NPDES) permit, and Stormwater Pollution
Prevention Program (SWPPP) as required by the State
Industrial General Permit (IGP).
• Clean Water Program is the 10-year, $1 billion program encompassing capital improvements to the sanitary
sewer collection system and WWTP necessary to
replace aging infrastructure, provide wet weather
capacity assurance, meet current and future regulatory
requirements, and align with the City’s sustainability
goals.
• Field Maintenance is comprised of specialized
programs to maintain the City’s streets, sewer
and storm system infrastructure, and flood control
systems. This division provides services, repair, and
maintenance of streets, bridges, sidewalks, bike paths, signs and markings, sewer collection infrastructure,
storm drains, traffic signals, streetlights, and street sweeping.
Public Works
SUMMARY 2024-25
FTEs 166.04
Total budget $58.9 million
Funding source(s)
General Funds
Special Revenue Funds
Debt Service Funds
Enterprise Funds
Internal Service Funds
• Data Management is responsible for the development
and administration of the Department’s asset
management platform and Geographic Information
System and for building and maintaining the City’s
infrastructure database.
Engineering Services Division
The Engineering Services Section consists of four main
Divisions, including (1) Engineering, (2) Facilities and Fleet Services, (3) Regulatory Compliance, and (4) Transportation (including Traffic Engineering, Right-of-Way/Permitting, Private Development, and Transportation Planning).
• Engineering provides design and construction
management services for capital improvement
projects to improve the City’s streets, sewer, and
storm drain systems. This includes design and
construction to reduce failed streets as identified by
the City Council.
• Facilities and Fleet Services is responsible for
providing centralized maintenance for all City
buildings and park infrastructure. The program is
also responsible for all building and infrastructure
upgrades, remodels, and new building construction. In
addition, it provides implementation and oversight of
the fleet maintenance contractor, who services all City vehicles.
• Regulatory Compliance manages and implements
programs and provides compliance oversight to
meet all regulatory requirements for wastewater,
stormwater, solid waste, and air quality. The division
also provides management of the Marina Lagoon
water quality, dock construction, vegetation
management, and sand replenishment.
• Transportation is responsible for ensuring that the
City’s traffic and transportation infrastructure is
operated safely and efficiently. The program works
on issues at the local and regional levels, performs
studies to identify solutions, evaluates traffic impacts of developments, provides traffic and transportation
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related designs for the Capital Improvement Program,
and traffic signal coordination. This division is also
responsible for ensuring improvements in the public
right-of-way and private developments are built to
the appropriate quality standards to ensure a safe,
accessible, and aesthetically pleasing public right-of- way.
2022-24 HIGHLIGHTS
Wastewater Treatment Plant
• Renewed 5-year National Pollutant Discharge
Elimination System Permit (NPDES) discharge permit
for the WWTP with a reduction in Toxicity Testing
requirements.
• Successfully onboarded 5 new staff members in
anticipation for the new WWTP.
• WWTP Laboratory received accreditation under TNI
standards.
Clean Water Program
• The Underground Flow Equalization System project
will be substantially complete with construction
finishing in 2024.
• Construction of the new process facilities associated with the WWTP Upgrade and Expansion Project is
nearly done.
• Construction is ongoing and nearing completion for
Immediate Action Project Construction Package No. 2
for the WWTP.
• Construction started for Immediate Action Project,
Package No. 3 for the WWTP.
• The Dale Avenue Pump Station Improvements are
substantially complete with just the emergency
standby generator construction remaining.
• Started construction of the El Camino Real Sewer
Capacity Improvements project.
• Executed an Interim Sewer Service Agreement with
the Town of Hillsborough to establish capital cost
sharing requirements associated with the Clean Water
Program.
Field Maintenance
• Installed cathodic protection equipment for the Marina Lagoon storm pumps.
• Upgraded pump controls for the Marina Lagoon pump
station, including wiring additional alarms and SCADA
programming.
Public Works
• Overhauled three of five diesel engines for the Marina Lagoon pumps.
• Vacuumed 5,000 storm catch basin for storm
preparation.
• Removed sediment accumulation at the O’Neill Slough
inlet gate on the Marina Lagoon.
Engineering
• Met interim Trash Load Reduction requirements
contained in the Municipal Regional Stormwater Permit
and partnered with Caltrans to fund construction of
three large trash capture devices at Poplar-Dore,
Coyote Point, and Poplar Golf Course.
• Rehabilitated 5.4 centerline miles of roadway
pavement and slurry sealed 18 centerline miles.
• Repaired 1.6 miles of failed streets through the
Smooth Streets program.
• Completed construction of North Shoreview Flood
Improvement Project.
• Completed design of SR 92/El Camino Real
Interchange landscaping improvements.
• Procured consultant designer and initiated design
phase for the Marina Library Structural Improvements
Project.
• Established the Community Flood and Storm
Protection Fee.
Facilities and Fleet Services
• Completed improvements to the restrooms at City
Hall.
• Created a family changing room at the King Recreation Center.
• Completed Phase 1 painting at the Main Library.
• Created a police substation at the Hillsdale Mall.
• Decommissioned the Compressed Natural Gas Facility
at the WWTP.
• Created pickleball courts above the Central Park
Tennis Garage.
• Created a new trash enclosure at the Hillsdale Library. • Resurfaced the tennis courts at Beresford Park.
• Improved the showers at Fire Stations 21 and 23.
• Completed structural improvements to the Central
Park Tennis Garage.
• Improved the accessible entry area at the Corporation Yard.
• Completed restroom improvements at Indian Springs
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Park, Casanova Park, and Fiesta Meadows Park.
• Installed a fire alarm system at the King Recreation
Center.
• Improved the basketball court at Washington Park.
• Remodeled the kitchen at the King Recreation Center.
• Completed Phase 1 structural improvements to the
2nd and El Camino Garage.
• Completed mold remediation at several recreation
centers, municipal buildings and City-owned tenant
spaces.
• Modernized elevators at the 2nd and El Camino
Garage and the Central Garage.
Regulatory Compliance
• Coordinated 12 Team Up to Clean Up events with over
1,000 volunteers to pick up over 17,000 gallons of litter from our City streets and waterways.
• Adopted new Mandatory Organic Waste Disposal
Ordinance, and new Memoranda of Understanding
with partner agencies at the County of San Mateo
Office of Sustainability and South Bayside Waste
Management Authority.
Transportation
• Completed construction of the 25th Avenue Grade
Separation Project that removed one existing at-grade
crossing and created two new east-west connections
at 28th Avenue and 31st Avenue.
• Successfully adopted an ordinance to reduce the
speed limits in school zones to 15mph.
• Created the new Bike San Mateo program to start
implementation of projects identified in the 2020
Bicycle Master Plan.
• Started design of major bike infrastructure projects
such as the Delaware Safe Routes to School Protected
Bike Lane and the Hillsdale Gap Closure project.
• Completed construction of the three high priority bike lanes identified in the 2020 BMP on Humboldt Street.
• Kicked off the Complete Streets Plan.
• Adopted the Transit Orientated Development
Pedestrian Access Plan.
• Constructed railroad crossing safety improvements at
4th and 5th Avenues.
• Constructed the CDBG North Central Bike Lanes
Project and implementation of parking programs for
neighborhood.
• Reviewed over 241 Planning Applications and 1,414
Building Permits.
• Reviewed and issued 7,848 permits, including permits
for encroachment, parking, special events, block
parties, banners, film, and small cells.
• Served over 100 right-of-way requests.
2024-26 BUDGET
The department budget has increased from $50.6 million
in 2023-24 to $58.9 million in 2024-25, which reflects
the level of service necessary to meet the needs of the community.
KEY DEPARTMENT INITIATIVES
Wastewater Treatment Plant
• Startup and commission the new Wastewater
Treatment Plant.
• Evaluate sewer fund revenues and sewer rate charge
needs.
• Implement an updated National Pollutant Discharge
Elimination System Permit (NPDES) for the WWTP
operations and discharge.
• Implement staffing and training plans for the new
WWTP and UFES, including wet weather operational
scenario training.
• Relocate staff from the existing to new WWTP facilities (e.g. administration building, lab, and maintenance
warehouse).
• Develop a WWTP Biogas Energy Evaluation and
Master Plan.
Clean Water Program
• Continue constructing Clean Water Program projects.
• Continue to meet Regional Water Quality Control
Board Cease and Desist Order requirements for
projects and reporting.
• Complete the WWTP Upgrade & Expansion and
Underground Flow Equalization System projects.
Field Maintenance
• Creek maintenance and vegetation removal with
appropriate State permits.
• Upgrade all outfall flap gates that drain into the Marina Lagoon.
• Upgrade the 4000 Pacific Storm Station.
• Overhaul storm pump and electric motor and replace
existing automatic trash rack at 3rd and Detroit storm
station.
• Continue with Citywide storm catch basin and trash
capture device maintenance.
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• Conduct Citywide sewer and storm manhole
inspections.
• Organize training programs for field staff, including Sanitary Sewer Overflow (SSO) reporting and heavy
equipment training.
• Incentivize field staff for achieving and maintaining California Water Environment (CWEA) certification.
Engineering
• Continue efforts to meet Municipal Regional Permit
Goal for trash capture of 100% reduction by 2025
through implementation of the Long-Term Trash
Management Plan.
• Complete design and construction of City Hall EV
Infrastructure upgrades.
• Complete design and construction of 41st Avenue/
Pacific Boulevard Trash Capture Project.
• Complete the Smooth Streets Program.
• Diversify pavement management approach to include
at-risk streets and maintain a Citywide pavement
condition index (PCI) over 70 with a target of 75.
• Complete design of Bermuda Drive Bridge Project and
initiate construction.
• Complete construction of SR 92/El Camino Real
Interchange landscaping improvements.
• Complete design and construction of rail safety
measures required to qualify for a Citywide Train Quiet Zone.
• Complete design of the Marina Library Structural
Improvements Project and initiate construction.
• Complete design and initiate construction of the
Gateway Park Pedestrian Bridge Replacement Project.
• Initiate design of the Mariner’s Island Bridge
Settlement Project.
• Implement green infrastructure planning requirements
as required by the Municipal Regional Stormwater
Permit.
• Update the Stormwater Master Plan Update.
Facilities and Fleet Services
• Replace or upgrade all fire alarm and intrusion alarm systems in City facilities.
• Complete seismic stabilization of Tennis Court Parking Garage at Central Park.
• Continue to purchase fleet vehicles due for
replacement with focus on “green” vehicles where
feasible.
• Complete design and initiate construction of the
Underground Fuel Tank Replacement Project at the
Corporation Yard.
• Implement a comprehensive facilities assessment to
determine ongoing capital and operating needs.
Regulatory Compliance
• Secure a multi-agency permit to allow the City to
conduct maintenance activities in City creeks and
channels.
• Implement the new Municipal Regional Stormwater
Permit.
• Implement SB1383 Mandatory Organic Waste
requirements.
• Obtain regulatory permits for continued routine
maintenance of Marina Lagoon.
Transportation
• Complete construction of the school zone speed limit
reduction program.
• Update SMMC 17.10 Wireless Communications
Facilities in the Public ROW and corresponding Design
Standards.
• Continue the implementation of all High and Med-High
projects in the bicycle and pedestrian master plans.
• Continue to improve traffic flow on 19th Avenue and
Fashion Island Boulevard from Grant to Mariners
Island Boulevard.
• Complete all phases of design for the High Voltage
Streetlight Program.
• Complete the Complete Streets, North Central
Complete Streets, and Local Roadway Safety Plans.
• Complete the design of multiple intersection safety
improvement projects including the Poplar and
Humboldt Traffic Signal Modification, 3rd and Norfolk
Intersection Safety Improvement Project, and the
Hillsdale and Alameda Traffic Signal Project.
• Continue to implement Traffic Action Plan
improvements.
Public Works
156
Public Works
FINANCIALS
2024-25
PROPOSED
BUDGET
2025-26
PROJECTED
BUDGET
Expenditures by Category
Personnel $ 26,274,088 $ 27
,350,082
Operating 28,897,345 28,826,382
Indirect & Overhead 3,598,715 3,752,938
Capital Outlay 193,800 196,300
Total Expenditures $ 58,963,948 $ 60,
125,702
Expenditures by Cost Center
Facilities
$ 3,520
,978 $ 3,592,777
Fleet 2,662,687 2,688,673
Private Development 1,539,893 1,583,974
Public W
orks Administrative Services 1,277,
182 1,199,576
Sewer 11,201,672 11,370,275
Solid W
aste Management 2,504,645 2,900,934
S
torm 2,320,421 2,660
,059
Streets 4,278,788 4,460
,125
Transportation 6,311,209 6,465,232
Wastewater T
reatment Plant 23,346,473 23,204,078
Total Expenditures $ 58,963,948 $ 60,
125,702
Funding Sources
General Funds
$ 11,
732,157 $ 11,901,714
Special Revenue Funds 4,909,058 5,
775,633
Debt Service Funds 107,814 100
,422
Enterprise Funds 36,031,254 36,066,485
Internal Service Funds 6,183,665 6,281,449
T
otal Funding Sources $ 58,963,948 $ 60,
125,702
157
Public Works
FULL TIME EQUIVALENT (FTE) PERSONNEL
2023-24
ADJUSTED
BUDGET
2024-25
PROPOSED
BUDGET
2025-26
PROJECTED
BUDGET
Public Works Director 1.00 1.00 1.00
Administrative Assistant 6.00 6.00 6.00
Administrative Technician 2.00 2.00 2.00
Associate Engineer 14.00 14.00 14.00
Associate Transportation Planner 1.00 1.00 1.00
Building Maintenance Supervisor 1.00 1.00 1.00
Business Manager 1.00 1.00 1.00
Calibration Technician 1.00 1.00 1.00
Central Services Worker 1.00 1.00 1.00
Construction Inspector I/II 4.00 4.00 4.00
Database Specialist 1.00 - -
Deputy Director 2.00 2.00 2.00
Downtown Coordinator 1.00 1.00 1.00
Engineering Manager 3.00 3.00 3.00
Engineering Technician I/II 6.00 6.00 6.00
Environmental Compliance Inspector 3.00 3.00 3.00
Environmental Programs Coordinator 1.00 1.00 1.00
Executive Assistant 1.00 1.00 1.00
Facilities and Fleet Services Manager 1.00 1.00 1.00
Facility Maintenance Worker 3.00 4.00 4.00
Field Maintenance Manager 1.00 1.00 1.00
Fleet Services Supervisor 1.00 1.00 1.00
Instrument Control Technician 1.00 1.00 1.00
Laboratory Analyst I/II 3.00 3.00 3.00
Laboratory Analyst III - 1.00 1.00
Laboratory Supervisor 1.00 1.00 1.00
Laborer 1.00 1.00 1.00
Maintenance Planner 1.00 2.00 2.00
Maintenance Worker I/II 24.00 26.00 26.00
Management Analyst I/II 3.00 3.00 3.00
Principal Transportation Planner 1.00 1.00 1.00
Project Manager I/II 3.00 3.00 3.00
158
Public Works
FULL TIME EQUIVALENT (FTE) PERSONNEL
2023-24
ADJUSTED
BUDGET
2024-25
PROPOSED
BUDGET
2025-26
PROJECTED
BUDGET
Public Works Maintenance Leadworker 3.00 3.00 3.00
Public Works Supervisor 2.00 4.00 4.00
Pump Station Mechanic I/II 3.00 3.00 3.00
Pump Station Mechanic III 1.00 1.00 1.00
Regulatory Compliance Manager 1.00 1.00 1.00
Senior Engineer 7.00 7.00 7.00
Senior Facility Maintenance Worker 3.00 3.00 3.00
Senior I&C Technician 1.00 1.00 1.00
Senior Management Analyst 1.00 1.00 1.00
Solid Waste and Recycling Program Coordinator 1.00 1.00 1.00 Solid Waste Technician 1.00 1.00 1.00
Traffic and Light Technician 2.00 2.00 2.00
Traffic Safety Worker 3.00 3.00 3.00
WWTP Electrical Technician 1.00 2.00 2.00
WWTP Maintenance Superintendent 1.00 1.00 1.00
WWTP Manager 1.00 1.00 1.00
WWTP Mechanic I/II 6.00 6.00 6.00
WWTP Mechanic III 2.00 2.00 2.00
WWTP Operations Superintendent 1.00 1.00 1.00
WWTP Operator In-Training/I/II 10.00 10.00 10.00
WWTP Operator III 5.00 5.00 5.00
WWTP Shift Supervisor 2.00 2.00 2.00
Waste Management Supervisor 1.00 1.00 1.00
Total Merit 153.00 160.00 160.00
Total Per Diem 4.69 6.04 6.04
Total Positions 157.69 166.04 166.04
159
METRICS
Clean Water Program
Feet of sewer pipe rehabilitated annually
Number of Private Sewer Lateral Program applicants completing sewer lateral replacement Engineering Services - Capital Improvement Program
Citywide Pavement Condition Index (PCI)
Number of street miles in street inventory with PCI 30 or less Engineering Services - Transportation and Private Development Number of planning applications received
Percent of planning applications reviewed within 20 days Number of building permits received
Percent of building permits reviewed within 20 days
Percent of customer satisfaction score of 3 or higher at PW Counter (Scale: 1 - 5, 1 = Not Satisfied 5 = Extremely Satisfied) Facilities
Percent of graffiti removed from City facilities or Right of Way within 48 hours of reporting by contractor Percent of non-emergency rolling fleet that are sustainable Field Maintenance
Number of miles of sewer main cleaned
Percent of sewer pump stations inspected with quarterly preventative maintenance performed Number of sidewalk tripping hazards reported
Percentage of sidewalk tripping hazards addressed within 7 days (patch or barricade) Percent of traffic signals with semi-annual preventive maintenance performed Percent of streetlights with semi-annual preventative maintenance performed Number of Sanitary Sewer Overflows
Regulatory Compliance
Percent of regulatory requirements (reports) completed on schedule Percent trash reduction in storm water
Number of illegal dumping incidents reported
Wastewater Treatment Plant
Percentage of days per year the Wastewater Treatment Plant was in full compliance with water, air, and hazardous materials regulations Number of million gallons of wastewater treated at the City's wastewater treatment plant Cost of treatment at the City's wastewater treatment plant per millions of gallons Public Works
160
Public Works
TYPE 2021-22
RESULTS
2022-23
RESULTS
2023-24
ESTIMATE
2024-25
TARGET
2025-26
TARGET
Workload 9,400 7,000 7,000 7,000 7,000
Performance 172 175 175 160 160
Performance 72 72 73 75 75
Performance 14.3 13.3 <5 <5 <5
Workload 141 120 110 80 80
Performance 43% 90% 70% 80% 80%
Workload 1,192 950 1,200 1,000 1,000
Performance 78% 90% 85% 85% 85%
Performance 85% 90% 90% 90% 90%
Performance 91% 98% 98% 98% 98%
Performance 37% 38% 45% 47% 50%
Workload 290 240 250 260 285
Performance 74% 100% 100% 100% 100%
Workload 145 95 85 90 90
Performance 144 85 80 100 100
Performance 106% 100% 100% 100% 100%
Performance 43% 100% 100% 100% 100%
Workload <10 <10 <10 <10 <10
Performance 100% 98% 100% 100% 100%
Performance 83% 83% 92% 95% 100%
Workload 576 1,387 2,750 2,500 2,300
Performance 99% 100% 100% 100% 100%
Workload 3,834 3,702 4,000 3,800 3,800
Workload $3,382 $3,500 $3,500 $3,600 $3,600
161
Non-
Departmental
73 162
Non-Departmental
FINANCIALS
2024-25
PROPOSED
BUDGET
2025-26
PROJECTED
BUDGET
Expenditures by Category
Operating $ 62,876,394 $ 57
,374,537
Debt Service 29,
127,341 34,758,132
Indirect & Overhead - 613,526 624,489
Capital Outlay - -
Total Expenditures $ 92,617,261 $ 92,757
,158
Overview
In addition to expenditures that are directly related
to departmental operations, there are also significant
expenditures that are not directly attributable to the
departments. The largest of the non-departmental
expenditures is related to our internal services mechanism.
To reflect the full cost of operations in departmental
budgets, the cost of benefits (medical, dental, pension, etc.) and vehicle/equipment replacement is included
in those budgets. To administer these programs in an
efficient manner, the actual funds from each department are collected into a series of internal service funds, which consolidate the monies to pay for the benefits and vehicle/ equipment replacements. Internal service fund expenses
are not included in the total operating budget, as they are already incorporated into each department’s operations.
The second largest non-departmental expenditure reflects the City’s contribution to San Mateo Consolidated Fire
Department (SMC Fire), a joint powers authority (JPA)
between the City of Belmont, City of Foster City, and City of San Mateo, for fire services. Operations in SMC Fire commenced in January 2019, and in accordance with the
JPA, its costs are allocated 20% each to Foster City and Belmont, and 60% to San Mateo. For 2024-25, the City’s
contribution amounts to $28.7 million.
SUMMARY 2024-25
Total budget $92.6 million
Funding source(s)
General Funds
Special Revenue Funds
Debt Service Funds
Enterprise Funds
Internal Service Funds
The non-departmental budget for 2024-25 also includes
$7.4 million in net legacy costs for pension liability, workers’ compensation, and retiree medical related to retirees and former employees from the City’s fire operations that have transferred to SMC Fire. Combined with the contribution to SMC Fire, the City’s cost for fire services totals $36.1 million for 2024-25.
Another large non-departmental expenditure is the
payment of debt service. This includes payment for the
library general obligation bonds, golf bonds, sewer bonds, lease revenue bonds related to the funding of the police administration building, and lease revenue bonds for street and flood control improvements.
Finally, the General Fund contribution to the
Comprehensive Liability Fund is included as part of non- departmental expenditures. The amount for 2024-25 is
$3.3 million.
163
179
CITY OF SAN MATEO 2024-26 PROPOSED BUSINESS PLAN
Fund
Information
164
Introduction
Other Funds
As noted previously, the City of San Mateo’s budget is organized on the basis of the fund accounting system, and each fund is considered a separate budgeting entity. For each fund, there is a ten-year financial plan, a five-year financial plan, or a two-year financial plan provided in this section of the budget document. In addition to the General Fund, whose ten-year plan is included in the Budget Overview section of this budget document, a ten-year plan has been created for the Sewer Enterprise Fund. Unlike the financial statements, which are done on an accrual accounting basis, the ten-year plan for the Sewer Enterprise Fund is done on a cash basis since cash flow is an essential component of the fund’s financial health.
Five-year financial plans have been created for the majority of special revenue funds, and all of the capital and internal service funds. The duration of five years was selected to be able to identify trends beyond the two-year budget cycle but not stretch the forecasting process out as far as was done with the Sewer Enterprise Fund. This duration will be evaluated annually, and if it is determined there is greater value to planning for a longer duration for some or all of these funds, the financial plans will be pushed out to ten years. For the grant special revenue funds, housing special revenue funds, and debt service funds, the financial plans were set at two years due to the nature of the funds themselves. Grant funding is typically evaluated and renewed on an annual basis, so long-term planning for grant funding has somewhat limited value.
Below is a summary table of all other funds and the duration of each fund’s financial plan:
FUND NAME FUND TYPE FINANCIAL PLAN DURATION
Police Grants and Safety Special Revenue 2 Y ears
Solid Waste Special Revenue 5 Y ears
HOME Special Revenue 2 Y ears
Community Development Block Grant Special Revenue 2 Y ears Advance Planning Special Revenue 5 Y ears
Construction Services Special Revenue 5 Y ears
Gas Tax Special Revenue 5 Y ears
City Housing Special Revenue 2 Y ears
Low & Moderate Income Housing Asset Special Revenue 2 Y ears Parks & Recreation Revenue Special Revenue 5 Y ears
Traffic Impact Fee Special Revenue 5 Y ears
Commercial Linkage Fee Special Revenue 2 Y ears
Road Maintenance & Rehabilitation Account Special Revenue 5 Y ears Permanent Local Housing Allocation Special Revenue 2 Y ears Landfill Special Revenue 2 Y ears
Street & Flood Control Projects Bond Debt Service 2 Y ears General Obligation Bonds Debt Service 2 Y ears
2% Hotel Tax Debt Service 5 Y ears
Sewer Enterprise 5 Y ears
Storm Enterprise 5 Y ears
Vehicle & Equipment Replacement Internal Services 5 Y ears Fleet & Building Maintenance Internal Services 5 Y ears Benefits Internal Services 5 Y ears
Dental Internal Services 5 Y ears
Worker's Compensation Insurance Internal Services 5 Y ears Comprehensive Liability Internal Services 5 Y ears
165
CITY OF SAN MATEO 2024-26 PROPOSED BUSINESS PLAN
Special Revenue
166
Police Grants and Safety Fund
Police Grants & Safety Fund 2022-23 Actuals
2023-24
Estimated
Actuals
2024-25
Proposed
Budget
2025-26
Projected
Budget
Beginning Fund Balance 246$ 392$ 1,089$ 1,104$
Revenues
Interest Earnings $ 6 $ 6 $ 6 $ 6
Asset Seizure 150 300 - -
State Grants 669 830 514 532
Other - 290 1,227 -
Total Revenues 826$ 1,426$ 1,747$ 538$
Expenditures
Personnel 591$ 552$ 863$ 887$
Operating 68 59 618 637
Capital Outlay 21 118 251 258
Total Expenditures 680$ 729$ 1,732$ 1,782$
Ending Fund Balance 392$ 1,089$ 1,104$
$ (140)
Values are shown in thousands.
The purpose of the Police Grants and Safety Fund is to receive and track all Police Department grant revenue, asset forfeiture revenue, and corresponding expenditures in accordance with prescribed regulations. Revenues for this fund are comprised of state and federal asset forfeiture funds, and grant funds from sources such as the Citizens' Option for Public Safety Program's Supplemental Law Enforcement Services Funds (COPS/SLESF); the State Office of Traffic Safety (OTS) Grant; the State Department of Justice Tobacco Grant Program; and the State Organized Retail Theft (ORT) Prevention Grant Program.
The COPS/SLESF grant was established in 1996. Compliant cities are allocated a proportionate share of COPS funds by the State for the exclusive purpose of funding supplemental front line law enforcement services. Under the standard grant program allocation, the City of San Mateo is eligible to receive a minimum grant amount of $100,000 each year, with additional proportionate shares based on population estimates determined by the California Department of Finance. Funds for this program cannot supplant existing funding and are to be used for personnel and/or equipment. In the 2024-25 budget, proceeds from this grant will cover the cost of two partial traffic officer positions. While the COPS program is intended to be ongoing and permanent, there is no guarantee that continued funding will be available. However, the forecast assumes this fund will remain operating as usual.
The California Office of Traffic Safety (OTS) was created to administer funds and provide grants to both the San Mateo Police Department and regionally to San Mateo County for the purpose of reducing traffic deaths, injuries, and economic losses. Each year, eligible agencies compete for available funds by submitting proposals and although OTS does not have sufficient funds for all submissions, all proposals are reviewed against several criteria, including the potential traffic safety impact, collision statistics, seriousness of identified problems, and performance on previous grants. San Mateo has been a recipient of this grant annually since 1996. In the 2024-25 budget, proceeds from this grant will provide additional resources to combat impaired driving; enforce traffic laws; and conduct sobriety/driver license checkpoints, DUI saturation patrols, and targeted pedestrian/bicycle safety enforcement operations to help achieve the overarching goal of reducing injury traffic collisions.
The 2024-25 budget also reflects expenditures planned as a result of a grant awarded from the California Department of Justice for the Proposition 56 Tobacco Grant Program. This grant funds a Police Officer position dedicated to reducing and preventing the use of tobacco products among youth, teens and the community at large through education, outreach and enforcement activities. The total grant award is $710,114 to be expended over the course of three years. The 2024-2025 fiscal year will be the final year of this grant award, and staff plans to apply to renew funding for this purpose.
The Board of State and Community Corrections Organized Retail Theft (ORT) Prevention Grant Program was established in 2022, with funds designated in the Budget Act of 2022 (Senate Bill 154) as a competitive grant to support law enforcement agencies in preventing and responding to organized retail theft. The San Mateo Police Department collaborated with the Cities of Daly City and San Bruno to successfully apply for a share of these funds, and the City of San Mateo was awarded $1,533,802 to be expended over a three-year term, concluding in Fiscal year 2027. The funds are for a variety of strategies to combat retail theft such as conducting targeted security details, creating workspace/substations near retail, implementing new technologies and other programs.
The two-year financial plan being presented represents the best estimate of grant revenues and the spending plan as of the update of the budget. Each aspect will be monitored and adjustments may be made as necessary to keep the fund's balance positive. 167
Solid Waste Fund
Solid Waste 2022-23
Actuals
2023-24
Estimated
Actuals
2024-25
Proposed
Budget
2025-26
Projected
Budget
2026-27
Forecast
2027-28
Forecast
2028-29
Forecast
Beginning Fund Balance 12,178$ 14,446$ 15,329$ 15,622$ 14,826$ 14,498$ 14,096$ Revenues
Interest Earnings 366$ 160$ 160$ 160$ 160$ 160$ 160$ Grants 59 236 336 60 - - -
Service Charges 3,416 3,040 3,243 3,252 3,886 3,922 3,958 Other Revenues 802 482 266 266 272 277 283
Total Revenues 4,643$ 3,918$ 4,005$ 3,738$ 4,318$ 4,359$ 4,402$ Expenditures
Personnel 1,642$ 1,521$ 1,907$ 2,368$ 2,430$ 2,493$ 2,558$ Operating 307 470 1,460 1,837 1,878 1,920 1,963 Indirect and Overhead Charges 279 291 305 319 328 338 348 Capital Outlay 10 3 40 10 10 10 10
Total Expenditures 2,239$ 2,285$ 3,712$ 4,534$ 4,646$ 4, 761$ 4,880$
Transfer Out 136$ 750$ -$ -$ -$ -$ -$ Ending Fund Balance 14,446$ 15,329$ 15,622$ 14,826$ 14,498$ 14,096$ 13,618$ Values are shown in thousands.
The Solid Waste Fund accounts for garbage collection surcharge revenues, which are restricted by City ordinance to be used for street cleaning and waste management. The street cleaning aspect of this fund consists of keeping 204 curb miles of streets swept, as well as cleaning and maintaining City-owned parking lots. The waste management aspect of this fund involves the coordination and oversight of a range of programs and activities that provide the community with solid waste and recycling services.
Included in the service charges is $750,000 per year that the fund receives through the garbage collection provider for capital improvements related to the trash load reduction requirements of the Municipal Regional Plan issued by the Regional Quality Control Board. Fund balance has accumulated in this fund as expenditures have been lower than expected over the past several years. Going forward, services for street cleaning and waste management will continue to be evaluated to ensure that the level of support being provided is sufficient. Service charges will continue to be evaluated and adjusted as necessary to ensure alignment with expected expenditures and appropriate reserve levels.
168
HOME Fund
HOME Fund 2022-23
Actuals
2023-24
Estimated
Actuals
2024-25
Proposed
Budget
2025-26
Projected
Budget
Beginning Fund Balance 373$ 403$ 460$ 465$ Revenues
Loan Payments $ 30 $ 68 $ 15 $ 15
Total Revenues 30$ 68$ 15$ 15$
Expenditures
Operating -$ 10$ 10$ 10$
Total Expenditures -$ 10$ 10$ 10$
Ending Fund Balance 403$ 460$ 465$ 470$ Values are shown in thousands.
The HOME Investment Partnership (HOME) Program is a federal grant used to assist rental and homeownership housing opportunities for households up to 60-80% of the median income. The City received an annual HOME grant from 1994 to 2016. The fund now includes program income from loan repayments from loans funded with HOME monies in the past.
The program income from prior HOME loans will continue to be collected, and potential projects will be identified as the fund balance reaches an appropriate level. Resources accumulated fund HOME-eligible uses, such as new construction of housing, acquisition and rehabilitation of existing buildings, and down payment assistance.
169
Community Development Block Grant Fund
CDBG Fund 2022-23
Actuals
2023-24
Estimated
Actuals
2024-25
Proposed
Budget
2025-26
Projected
Budget
Beginning Fund Balance 357$ 405$ (361)$ (742)$ Revenues
Intergovernmental Contributions $ 528 822 $ 732 $ 732 Loan Payments 1 33 8 8 Total Revenues 529$ 854$ 740$ 740$ Expenditures
Personnel 44$ 43$ 25$ 26$ Operating 405 712 461 461 Indirect & Overhead 17 18 19 19 Total Expenditures 467$ 772$ 504$ 506$ Transfer Out 14$ 848$ 617$ 617$ Ending Fund Balance 405$ (361)$ (742)$ (1,125)$ Values are shown in thousands.
The Community Development Block Grant (CDBG) Program is a federal grant from the Departmentof Housing and Urban Development (HUD) that provides flexible funding for community development projects and programs to assist lower income neighborhoods and households up to 80% of the median income. San Mateo has participated in this program since 1977. The fund consists of draws against the grant letter of credit, as well as program income from loan repayments from loans funded with CDBG in the past. The letter of credit consists of prior year unexpended funds in addition to the annual grant. These funds are held by HUD and drawn down on a reimbursement basis to the City.
For the next two years, CDBG funds will be used for Community Funding grants to local social service agencies who serve lower income residents, facility repairs for local service agencies, minor home repairs to lower income homeowners, pedestrian and bike improvements in North Shoreview and North Central neighborhoods, and program administration.
170
Advance Planning Fund
Advance Planning 2022-23
Actuals
2023-24
Estimated
Actuals
2024-25
Proposed
Budget
2025-26
Projected
Budget
2026-27
Forecast
2027-28
Forecast
2028-29
Forecast
Beginning Fund Balance 4,605$ 5,105$ 5,716$ 5,859$ 5,971$ 6,034$ 6,048$ Revenues
Interest Earnings $ 138 $ 92 $ 95 $ 95 $ 95 $ 95 $ 95 General Plan Maintenance Fee 1,775 1,620 1,700 1,700 1,700 1,700 1,700 State Grants 325 240 250 250 250 250 250 Total Revenues 2,238$ 1,952$ 2,045$ 2,045$ 2,045$ 2,045$ 2,045$ Expenditures
Personnel 600$ 526$ 930$ 955$ 983$ 1,013$ 1,043$ Operating 1,012 684 835 835 850 865 881 Indirect and Overhead Charges 127 130 137 144 148 152 157 Total Expenditures 1,738$ 1,341$ 1,901$ 1,933$ 1,982$ 2,031$ 2,081$ Ending Fund Balance 5,105$ 5,716$ 5,859$ 5,971$ 6,034$ 6,048$ 6,011$ Values are shown in thousands.
The Advance Planning Fund accounts for the General Plan maintenance fee collected through building permits and expenditures for activities related to preparing long-term plans and policy documents for the physical and economic development of the City, including the General Plan update. These plans and policies are used for the evaluation of development projects and determining priorities for public improvements.
Prior to 2021-2022, the Community Development Department increased the General Plan maintenance fee to account for the costs associated with several long-range planning efforts the City needs to complete. Advance Planning staff continues to monitor passage and implementation of new State legislation, the next iteration of the Sustainable Communities Strategy (Plan Bay Area) by the Association of Bay Area Governments and Metropolitan Transportation Commission, completing near-term Zoning Code Amendments, preparation and adoption of the General Plan Update, creation of objective design standards for residential development, and implementation of general planning, zoning, and policy recommendations as directed by the City Council. In future cycles, the implementation of the General Plan Update and revision of the City’s various specific plans and zoning code will be funded by the Advance Planning Fund. 171
Construction Services Fund
Construction Services 2022-23 Actuals
2023-24
Estimated
Actuals
2024-25
Proposed
Budget
2025-26
Projected
Budget
2026-27
Forecast
2027-28
Forecast
2028-29
Forecast
Beginning Fund Balance 36,314$ 32,628$ 29,044$ 23,088$ 16,887$ 12,531$ 9,295$ Revenues
Interest Earnings $ 1,057 $ 479 $ 450 $ 450 $ 450 $ 450 $ 450 Plan Check Fees 5,387 5,240 3,606 3,606 4,147 4,769 5,484 Permit Fees 4,765 5,448 4,660 4,660 5,359 6,163 7,087 Other Fees 443 535 525 525 604 694 799 Total Revenues 11,653$ 11,701$ 9,241$ 9,241$ 10,560$ 12,076$ 13,820$ Expenditures
Personnel 7,153$ 5,661$ 9,906$ 10,234$ 10,437$ 10,645$ 10,857$ Operating 2,639 2,422 2,770 2,786 1,962 2,051 2,152 Indirect & Overhead 1,363 1,402 1,470 1,542 1,617 1,696 1,779 Total Expenditures 11,155$ 9,485$ 14,147$ 14,562$ 14,016$ 14,391$ 14,788$ Transfer Out 4,185$ 5,800$ 1,050$ 880$ 900$ 920$ 840$ Ending Fund Balance 32,628$ 29,044$ 23,088$ 16,887$ 12,531$ 9,295$ 7,488$ Values are shown in thousands.
The Construction Services Fund accounts for building permit revenues and expenditures for activities related to the review of private development projects to achieve high quality and long-term economic growth in the City. Building Division staff members also ensure that new construction meets established standards for health and safety, accessibility, energy efficiency, and provide public education to enhance the safety of existing buildings and better awareness of building codes.
Over the last several years, fund balance has grown significantly. Revenue in this fund is for services to be provided over time, and therefore, the significant fund balance will be needed over time to provide services for existing projects in process. While revenues in the five-year plan are expected to remain stable in the near term, service demand is expected to remain high to fully process existing projects. This is reflected in the ending fund balance being drawn upon over the course of the five-year plan.
Beginning in 2019-20, lease payments through a transfer out have been made to the General Fund for space occupied by construction services staff in City Hall. Additionally, a number of funding commitments are made to transfer out to the Capital Improvement Projects Fund to support the digital storage of property records and electronic review of plans submittals, the traffic model update, and facilities improvements.
172
Gas Tax Fund
Gas Tax 2022-23
Actuals
2023-24
Estimated
Actuals
2024-25
Proposed
Budget
2025-26
Projected
Budget
2026-27
Forecast
2027-28
Forecast
2028-29
Forecast
Beginning Fund Balance 1,081$ 1,268$ 787$ (208)$ (76)$ 79$ 297$ Revenues
Interest Earnings $ 38 $ 12 $ 40 $ 40 $ - $ - $ - State Gas Tax 1,814 1,972 2,014 2,050 2,090 2,132 2,174 Gas Tax In Lieu of Prop 42 862 989 998 1,090 1,112 1,134 1,157 Total Revenues 2,713$ 2,973$ 3,052$ 3,180$ 3,202$ 3,266$ 3,331$ Transfer Out 2,526$ 3,454$ 4,048$ 3,048$ 3,048$ 3,048$ 3,048$ Ending Fund Balance 1,268$ 787$ (208)$ (76)$ 79$ 297$ 581$ Values are shown in thousands.
The Gas Tax Fund accounts for gasoline tax revenues that are utilized for street-related operating and capital costs. The fund makes an annual transfer to the General Fund to partially offset eligible operating costs related to the City's streets and roads maintenance programs. Additionally, it makes annual contributions to the Capital Improvement Projects Fund to fund various capital improvement projects.
Fuel consumption was sharply down during the height of the COVID-19 pandemic but has largely recovered to its prior. Fuel prices increased steeply due to inflation, but fuel costs no longer directly effect on local streets and roads revenues because gas tax rates are per gallon, regardless of price. In addition, scheduled gax tax rate increases help keep the revenue growth at a modest pace. Based on the State Department of Finance (DOF) estimates, staff anticipates the City's gas tax revenues will reach $3.0 million in 2024-25, and further increase to $3.1 million for 2025-26.
The five-year plan maintains the annual transfer to the General Fund, and makes contributions to the Capital Improvement Projects Fund to fund street reconstruction and rehabilitation projects. As more information becomes available on the impacts to gasoline tax revenues, this plan will be updated accordingly. 173
City Housing Fund
City Housing Fund 2022-23
Actuals
2023-24
Estimated
Actuals
2024-25
Proposed
Budget
2025-26
Projected
Budget
Beginning Fund Balance 1,058$ 966$ 1,216$ 1,053$ Revenues
Housing Fees $ 0.5 $ - $ 50 $ 50 Interest Earnings - 18 - - Miscellaneous - 232 16 16 Total Revenues 0.5$ 250$ 66$ 66$ Expenditures
Contribution to Other Agencies 32$ -$ 47$ 47$ Contribution to First Time Home Buyers 60 - 180 180 Operating - - 2 2 Total Expenditures 92$ -$ 229$ 229$ Ending Fund Balance 966$ 1,216$ 1,053$ 891$ Values are shown in thousands.
The City Housing Fund captures a variety of housing-related revenues, including loan repayments from the defunct federal Rental Rehabilitation Program, a pro rata share of the original homebuyer loans at the Meadow Court housing complex, fees collected for housing loan subordination requests, and the fractional Below Market Rate (BMR) program in lieu fees.
This fund can be used to assist housing-related projects when the fund balance is sufficient and appropriate projects are identified. For the next two years, funds are set aside to assist first-time homebuyers on purchasing housing units that the City has acquired in order to retain their below market rate status. Additionally, funds will be used to pay for financial assistance to Samaritan House for Safe Harbor, the county-wide homeless shelter located in South San Francisco, and the City membership fee for The Housing Endowment and Regional Trust of San Mateo County (HEART), the countywide housing trust fund. These expenditures cannot be covered by other housing funds since they are not located in the city limits of San Mateo.
174
Low and Moderate Income Housing Asset Fund
Low and Moderate Income Housing Asset 2022-23
Actuals
2023-24
Estimated
Actuals
2024-25
Proposed
Budget
2025-26
Projected
Budget
Beginning Fund Balance 4,331$ 4,562$ 5,129$ 5,272$ Revenues
Interest Earnings $ 69 $ 73 $ 75 $ 77 Loan Payments 258 523 214 214 Total Revenues 327$ 596$ 289$ 291$ Expenditures
Personnel 49$ 25$ 45$ 47$ Operating 46 3 101 101 Total Expenditures 95$ 28$ 146$ 148$ Ending Fund Balance 4,562$ 5,129$ 5,272$ 5,415$ Vales are shown in thousands.
The Low and Moderate Income Housing Asset Fund consists of loan payments, lease payments, sale of property, and any other revenue generated from loans or assets held by the City as Housing Successor to the former Redevelopment Agency. State law regulates the use of these funds to support housing projects that assist households whose income ranges up to 80% of median income. The fund also consists of administrative costs to monitor existing housing projects, manage the existing loan portfolio, and plan for new projects.
175
Parks and Recreation Revenue Fund
Parks and Recreation
Revenue Fund
2022-23
Actuals
2023-24
Estimated
Actuals
2024-25
Proposed
Budget
2025-26
Projected
Budget
2026-27
Forecast
2027-28
Forecast
2028-29
Forecast
Beginning Fund Balance 12,126$ 12,286$ 181$ (538)$ (6,596)$ (1,544)$ 12,915$ Revenues
Interest Earnings $ 348 $ 187 $ 187 $ 187 $ - $ - $ - P&R Tax and Fees 179 4,392 50 5,243 8,572 15,478 1,560 Total Revenues 526$ 4,579$ 237$ 5,430$ 8,572$ 15,478$ 1,560$ Expenditures
Operating 16$ 17$ 18$ 19$ 19$ 20$ 20$ Total Expenditures 16$ 17$ 18$ 19$ 19$ 20$ 20$ Transfer Out 350$ 16,667$ 938$ 11,470$ 3,500$ 1,000$ 500$ Ending Fund Balance 12,286$ 181$ (538)$ (6,596)$ (1,544)$ 12,915$ 13,955$ Values are shown in thousands.
The Parks and Recreation Revenue Fund accounts for parks and recreation tax, park impact fees, and park in- lieu fees. Revenues projections are based on residential building projects, and are thus dependent on development activity. Accumulated resources in this fund are utilized to fund parks and recreation related projects through a transfer to the Capital Improvement Projects Fund.
Major transfers planned for 2024-25 include contribution to the Central Park Master Plan. Transfers planned beyond 2024-25 include improvement to citywide play area upgrade, the Central Park Master Plan, and King Center Resiliency Improvements. If the estimated fees do not come to fruition, we will not be able to transfer as much as planned to the Capital Improvement Projects Fund. We will adjust our plan in the future years to align spending with funding capacity.
176
Traffic Impact Fee Fund
Traffic Impact Fee 2022-23
Actuals
2023-24
Estimated
Actuals
2024-25
Proposed
Budget
2025-26
Projected
Budget
2026-27
Forecast
2027-28
Forecast
2028-29
Forecast
Beginning Fund Balance 257$ 316$ (184)$ 444$ 1,050$ 5,207$ 7,830$ Revenues
Interest Earnings 8$ 10$ -$ 13$ 37$ 182$ 274$ Traffic Impact Fees 10 40 2,428 1,443 4,969 3,291 461 Total Revenues 18$ 50$ 2,428$ 1,456$ 5,006$ 3,473$ 735$ Transfer Out (40)$ 550$ 1,800$ 850$ 850$ 850$ 150$ Ending Fund Balance 316$ (184)$ 444$ 1,050$ 5,207$ 7,830$ 8,415$ Values shown in thousands.
The Traffic Impact Fee Fund accounts for revenues that are collected to fund various capital projects to mitigate the traffic related cumulative impacts of new development. Revenues from this fund were used to partially pay for traffic calming projects, construction costs of new traffic signals, and to fund infrustructure projects such as the 25 th Ave.
Grade Separation Project, which was completed in 2021, and the Railroad Avenue Wall Enhancement project. In the five-year Capital Improvement Plan, transfers are being made to fund bicycle projects, the Citywide Traffic Calming project, and the El Camino at Highway 92 Landscape improvement project.
Since the Traffic Impact Fees are closely related to the status of new development projects, this revenue source is difficult to project. If the funding projections do not come to fruition, the capital improvement projects programmed to be funded out of this revenue source will be reviewed and evaluated for proper funding and adjustments will have to be made in the out years of this five-year forecast. 177
Commercial Linkage Fee Fund
Commercial Linkage Fee 2022-23
Actuals
2023-24
Estimated
Actuals
2024-25
Proposed
Budget
2025-26
Projected
Budget
2026-27
Forecast
2027-28
Forecast
2028-29
Forecast
Beginning Fund Balance 3,160$ 3,246$ 3,366$ 8,360$ 13,355$ 13,349$ 13,343$ Revenues
Interest Earnings $ 91 $ 125 $ - $ - $ - $ - $ - Commercial Linkage Fee - - 5,000 5,000 - - - Total Revenues 91$ 125$ 5,000$ 5,000$ -$ -$ -$ Expenditures
Operating 5$ 5$ 5$ 6$ 6$ 6$ 6$ Total Expenditures 5$ 5$ 5$ 6$ 6$ 6$ 6$ Ending Fund Balance 3,246$ 3,366$ 8,360$ 13,355$ 13,349$ 13,343$ 13,337$ Values shown in thousands.
The Commercial Linkage Fee is an assessment on new commercial developments to address the impacts of new job creation on housing availability and affordability for workers. Developers pay a fee based on square footage of new commercial space depending on type of use: office, retail, or hotel. The funds are to be used for housing programs to assist workers who make up to 120% of the area median income. Examples of housing programs can include acquisition, rehabilitation, or new construction of housing.
The fund balance is being accumulated over the period of this forecast. Potential projects will be identified as the fund bal ance reaches an appropriate level. Accumulated resources will be utilized to fund projects through a transfer to the Capital Improvement Projects Fund, and this plan will be updated accordingly as more information is available. 178
Road Maintenance and Rehabilitation Account
Road Maintenance and
Rehabilitation Account
2022-23
Actuals
2023-24
Estimated
Actuals
2024-25
Proposed
Budget
2025-26
Projected
Budget
2026-27
Forecast
2027-28
Forecast
2028-29
Forecast
Beginning Fund Balance 2,166$ 4,611$ 3,050$ 2,734$ 2,995$ 3,339$ 3,771$ Revenues
Road Maint. and Rehabilitation 2,360$ 2,565$ 2,739$ 2,821$ 2,906$ 2,993$ 3,083$ Interest Earnings 85 100 146 139 139 139 139 Total Revenues 2,445$ 2,665$ 2,885$ 2,960$ 3,045$ 3,132$ 3,222$ Transfer Out 0$ 4,227$ 3,200$ 2,700$ 2,700$ 2,700$ 2,700$ Ending Fund Balance 4,611$ 3,050$ 2,734$ 2,995$ 3,339$ 3,771$ 4,293$ Values are shown in thousands.
The Road Maintenance and Rehabilitation Account (RMRA) Fund was created in 2020- 21. It accounts for transportation taxes established by the Road Repair and Accountability Act of 2017 (SB 1). Prior to 2020- 21, RMRA revenues were deposited in the Gas Tax Fund, and then subsequently transferred to the Capital Improvement Projects Fund to fund eligible projects. Moving this revenue source into its own special revenue fund creates greater visibility to available resources for projects and will allo w for more efficient reporting on how these funds are being utilized.
Based on the State Department of Finance (DOF) estimates, staff anticipates that the RMRA revenues will be approximately $2.9 million for FY 2024-25 and $3.0 million for FY 2025-26. Accumulated resources from the RMRA revenues will be utilized to fund street reconstruction and rehabilitation projects through a transfer to the Capital Improvement Projects (CIP) Fund. In the five- year plan, the annual transfers to CIP are over $2 million each year. 179
Permanent Local Housing Allocation Fund
PERMANENT LOCAL HOUSING ALLOCATION FUND 2022-23
Actuals
2023-24
Estimated
Actuals
2024-25
Proposed
Budget
2025-26
Projected
Budget
Beginning Fund Balance (23)$ 17$ 17$ 8$ Revenues
State Grants $ 475 $ 302 $ 300 $ 300 Total Revenues 475$ 302$ 300$ 300$ Expenditures
Operating 434$ 302$ 309$ 310$ Total Expenditures 434$ 302$ 309$ 310$ Ending Fund Balance 17$ 17$ 8$ (2)$ Values are shown in thousands.
The Permanent Local Housing Allocation (PLHA) is a State Grant that is provided to the City, starting in Fall 2020, that will continue on an annual basis based on actual State receipts of document recording fees.
These funds are flexible as long as they are used for housing-related projects and programs that assist in addressing the unmet housing needs of San Mateo.
The fund supports two programs to support housing affordability in the City. The first is an operations subsidy for client services at the affordable housing development Montara and a rapid rehousing program with case management, which will use the remainder of the annual grant. 180
Landfill Fund
LANDFILL 2022-23
Actuals
2023-24
Estimated
Actuals
2024-25
Proposed
Budget
2025-26
Projected
Budget
Beginning Fund Balance 3,368$ 3,954$ 4,425$ 4,997$ Revenues
Interest Earnings $ 104 $ 80 $ 80 $ 80 Garbage Collection Surcharge 600 450 600 600 Total Revenues 704$ 530$ 680$ 680$ Expenditures
Personnel 27$ 28$ 42$ 44$ Operating 60 31 66 56 Total Expenditures 87$ 59$ 108$ 100$ Transfer Out 31$ -$ -$ -$ Ending Fund Balance 3,954$ 4,425$ 4,997$ 5,576$ Values are shown in thousands.
The Landfill Fund was initially set up as a debt service fund to account for debt service payments for the landfill revenue bonds. Since the landfill bonds have been paid off, starting in fiscal year 2024-25, the Landfill Fund will be reclassiflied to a special revenue fund. Surcharge revenues collected will be reviewed and adjusted in future years to reflect the reduction of the debt service obligation.
The Landfill Fund will continue to maintain a fund balance that is sufficient to meet the City's landfill closure and post-closure obligations.
181
CITY OF SAN MATEO 2024-26 PROPOSED BUSINESS PLAN
Debt Service
182
Street & Flood Control Project Bond
STREET & FLOOD CONTROL PROJECTS BOND 2022-23
Actuals
2023-24
Estimated
Actuals
2024-25
Proposed
Budget
2025-26
Projected
Budget
Beginning Fund Balance 5$ 14$ 16$ 13$ Revenues
Interest Earnings $ 9 $ - $ - $ - Total Revenues 9$ -$ -$ -$ Expenditures
Operating 60$ 61$ 64$ 67$ Debt Service 2,632 2,629 2,629 2,632 Total Expenditures 2,692$ 2,690$ 2,693$ 2,699$ Transfer In 2,693$ 2,692$ 2,690$ 2,690$ Ending Fund Balance 14$ 16$ 13$ 4$ Values are shown in thousands.
The City has two debt service funds: the Street and Flood Control Projects Bond Fund and the General Obligation Bonds Fund.
The Street and Flood Control Projects Bond Fund is a debt service fund that accounts for debt service payments on lease revenue bonds issued in 2020 to finance the street and flood control improvement projects. As these improvements are part of the Measure S initiatives, revenues from Measure S are transferred into this fund to administer the debt services. Additionally, a benefit assessment district was created in the North Shoreview neighborhood as it relates to the flood control improvements.
Assessment levies are collected to pay part of the annual debt. The remaining debt service is funded by the Measure S.
183
General Obligation Bonds
GENERAL OBLIGATION BONDS 2022-23
Actuals
2023-24
Estimated
Actuals
2024-25
Proposed
Budget
2025-26
Projected
Budget
Beginning Fund Balance 5,929$ 6,647$ 7,247$ 6,583$ Revenues
Interest Earnings $ 149 $ 120 $ 120 $ 120 Property Taxes 2,667 2,620 1,340 1,340 Total Revenues 2,816$ 2,740$ 1,460$ 1,460$ Expenditures
Operating
$ 57 $ 59 $ 62 $ 65 Debt Service 2,041 2,081 2,062 2,072 Total Expenditures 2,098$ 2,140$ 2,124$ 2,136$ Ending Fund Balance 6,647$ 7,247$ 6,583$ 5,907$ Values are shown in thousands.
The General Obligation Bonds Fund accounts for voter-approved property tax revenues and debt service payments on the City's general obligation bonds that were utilized to finance the construction, acquisition, and improvement of a new main library and the improvement of the City's branch libraries.
Other debt of the City is housed directly in the applicable operating and capital funds, with payments for debt service listed as a line item in the financial plans.
The City is bound by a provision in state law limiting the indebtedness for California cities to 15% of the assessed value of all real and personal property of the city. Based on the current fiscal year's total assessed value of $36 billion, San Mateo's legal debt limit was $5.4 billion, only at 0.30% of its legal debt limit. This statutory limitations applies only to bonded indebtedness of the City payable from proceeds of taxes levied on a property. For San Mateo, this includes only the general obligation bonds. 184
2% Hotel Tax Fund
2% Hotel Tax 2022-23
Actuals
2023-24
Estimated
Actuals
2024-25
Proposed
Budget
2025-26
Projected
Budget
2026-27
Forecast
2027-28
Forecast
2028-29
Forecast
Beginning Fund Balance (1,364)$ 259$ 64$ 35$ 30$ 47$ 46$ Revenues
Interest Earnings 2$ -$ -$ -$ -$ -$ -$ Transient Occupancy Tax 1,023 847 700 714 728 743 758 Total Revenues 1,025$ 847$ 700$ 714$ 728$ 743$ 758$ Expenditures
Operating 119$ 132$ 134$ 139$ 144$ 150$ 156$ Debt Service 734 910 945 930 918 944 970 Total Expenditures 852$ 1,042$ 1,079$ 1,069$ 1,061$ 1,093$ 1,126$ Transfer In 1,450 - 350 350 350 350 350 Ending Fund Balance 259$ 64$ 35$ 30$ 47$ 46$ 29$ Values are shown in thousands.
The 2% Hotel Tax Fund accounts for the Measure C voter-approved 2% hotel tax revenue, the related transfers to the Capital Improvement Program Fund, and the debt service on the variable rate bonds that were utilized to partially fund the police administration facility.
Due to the closure of a major hotel in May 2024, we have adjusted the revenue projections. Hotel taxes are expected to decrease from $1 million to $0.7 million for fiscal year 2024-25, with moderate growth in the following years. Additionally, rising interest costs from variable rate bonds pose further challenges. Consequently, ongoing support from the General Fund, approximately $350,000 annually, will be required to maintain a positive fund balance. 185
CITY OF SAN MATEO 2024-26 PROPOSED BUSINESS PLAN
Enterprise
186
Sewer Fund
Sewer Fund (CASH BASIS) 2022-23
Actuals
2023-24
Estimates
2024-25
Proposed
Budget
2025-26
Projected
Budget
2026-27
Forecast
2027-28
Forecast
2028-29
Forecast
Beginning Fund Balance 346,208$ 240,099$ 81,789$ 191,968$ 213,044$ 214,384$ 222,850$ Revenues
Interest Earnings 7,176$ 5,000$ 2,000$ 2,000$ 2,000$ 2,000$ 2,000$ Operating Revenues 78,308 80,256 83,869 86,311 88,792 91,375 94,060 Capital Contributions from Other 15,469 3,700 6,083 3,915 3,993 4,073 4,154 Total Revenues 100,953$ 88,956$ 91,952$ 92,226$ 94,785$ 97,448$ 100,214$ Expenses
Operating and Maintenance 24,543$ 25,843$ 35,716$ 35,494$ 36,559$ 37,656$ 38,785$ Debt Service 27,983 48,423 22,207 27,843 29,227 30,601 30,996 Capital Projects 152,742 200,000 27,806 7,812 27,660 20,725 19,320 Total Expenses 205,269$ 274,266$ 85,729$ 71,149$ 93,445$ 88,982$ 89,101$ Loan Proceeds -$ 27,000$ 103,956$ -$ -$ -$ -$ Transfer Out 1,794$ -$ -$ -$ -$ -$ -$
Ending Fund Balance 240,099$ 81,789$ 191,968$ 213,044$ 214,384$ 222,850$ 233,963$ Values are shown in thousands.
The Sewer Fund consists of the sewer collection systems, the Wastewater Treatment Plant (WWTP), and disposal facilities serving the residents and businesses of San Mateo, Foster City, and portions of the neighboring communities of Hillsborough, Belmont, the Crystal Springs County Sanitation District, and certain unincorporated areas of the County. The sewer enterprise system currently serves approximately 30,000 customer accounts in the City and approximately 11,000 customer accounts in Foster City and the subregional customer communities utilizing the WWTP.
The fund's financial plan consists of two elements: (1) fiscal year (FY) 2024-25 proposed operating budget and forecast of future operational needs, and (2) estimated cash inflows and outflows for sewer capital improvement projects (CIP) during the forecast period. The capital expenses identified in this financial plan, as well as the corresponding bond/loan proceeds, are predominantly related to the execution of the Clean Water Program, which is discussed in detail in the Capital Improvement Program section of this document. The financial plan will be continually monitored and this plan will be updated accordingly.
Background information about the Sewer Service Charge:
In 2018, the City Council adopted a five-year sewer rate structure for fiscal years 2018-19 through 2022-23 designed to provide sufficient revenues to fund ongoing operations and capital projections.The 50/50 volumetric/fixed fee structure was implemented. The new rate structure introduced a fixed monthly fee to better stabilized revenue andhelp address revenue reductions due to increased water conservation. A recent Sewer Rate Study found that the past rate increases have put the City's sewer fund in a good financial position. Additionally, the City has been successful in getting a large amount of the Clean Water Program financed with low interest rate loans. As a result, only inflationary level rate increases will be required for future years. In July 2023, the City Council approved an annual sewer rate increase of 3.0% for the next five years, starting FY 2023-24 through FY 2027-28.
187
Storm Water Fund
Storm Enterprise
2024-25
Proposed
Budget
2025-26
Projected
Budget
2026-27
Forecast
2027-28
Forecast
2028-29
Forecast
Beginning Fund Balance -$ 2,898$ 5,689$ 9,156$ 12,751$ Revenues
Charges for Services $ 4,000 $ 4,120 $ 4,244 $ 4,371 $ 4,502 Interest Earnings 50 50 50 50 50 Total Revenues 4,050$ 4,170$ 4,294$ 4,421$ 4,552$ Expenditures
Personnel 372$ 369$ 378$ 387$ 397$ Operating 280 210 273 279 279 Capital
- 650 25 10 10 Total Expenditures 652$ 1,229$ 676$ 676$ 687$ Transfer Out 500$ 150$ 150$ 150$ 150$ Ending Fund Balance 2,898$ 5,689$ 9,156$ 12,751$ 16,466$ Values are shown in thousands.
The City of San Mateo operates and maintains a stormwater system, which provides vital services to safeguard neighborhoods from flooding and protects local waterways from pollution. The system consists of complex infrastructure including surface drains, underground pipes and conduits, pump stations, creeks and channels, and the Marina Lagoon. The City's stormwater system requires improvements to address flood control capacity limitations and deficiencies related to aging infrastructure, enhanced operations and maintenance, and improvements to minimize pollutants in stormwater runoff as required by state and federal mandates.
In January 2024, the Community Flood and Storm Protection Fee Ballot Measure was approved by property owners.
This measure allows the City Council to levy the Stormwater Fees starting in FY 2024-25, providing an estimated $4.0 million in the first fiscal year. The fees may be adjusted annually by the Consumer Price Index (CPI), with a maximum increase of 3%, subject to annual approval by the City Council.
Additionally, the City aims to complete the Stormwater Master Plan in the upcoming fiscal year. This plan will assess the current state of our stormwater system, recommend improvements, and prioritize projects and resources based on their urgency. The Master Plan will also assess the costs of capital projects and help establish a cash flow forecast to plan for financing the necessary capital improvements to our stormwater infrastructure. Once the plan is finalized, staff will update the budget accordingly to incorporate the new work plans. 188
CITY OF SAN MATEO 2024-26 PROPOSED BUSINESS PLAN
Internal Services
189
Vehicle and Equipment Replacement
Vehicle and Equipment Replacement 2022-23
Actuals
2023-24
Estimated
Actuals
2024-25
Proposed
Budget
2025-26
Projected
Budget
2026-27
Forecast
2027-28
Forecast
2028-29
Forecast
Beginning Fund Balance 19,156$ 18,769$ 15,899$ 7,870$ 7,976$ 8,671$ 8,806$ Revenues
Interest Earnings 389$ 354$ 318$ 157$ 160$ 173$ 176$ Interfund Replacement Collection 1,762 1,837 1,844 1,844 1,844 1,844 1,844 Other Revenues (9) 10 - - - - - Total Revenues 2,141$ 2,200$ 2,162$ 2,001$ 2,004$ 2,017$ 2,020$ Expenses
Vehicle Replacement 1,696$ 2,709$ 3,728$ 787$ 1,272$ 143$ 2,541$ Computer Replacement 429 1,007 778 249 121 191 909 Radio Replacement - 274 673 - - - - Major Equipment Replacement 189 242 5,421 1,268 326 1,959 609 Other Capital Outlay & Depreciation (578) 37 - - - - - Total Expenses 1,735$ 4,269$
10,601$ 2,304$ 1,719$ 2,292$ 4,059$ Transfer In 704$ 410$ 410$ 410$ 410$ 410$ 410$ Transfer Out 1,498$ 1,211$ -$ -$ -$ -$ -$ Ending Fund Balance 18,769$ 15,899$ 7,870$ 7,976$ 8,671$ 8,806$ 7,177$ Reserve for Major Building Component Replacements 2,460$ 2,870$ 3,280$ 3,690$ 4,100$ 4,510$ 4,920$ Remaining Fund Balance 16,309$ 13,029$ 4,590$ 4,286$ 4,571$ 4,296$ 2,257$ Values are shown in thousands.
The Vehicle and Equipment Replacement Fund accounts for charges to user departments to fund the replacement of vehicles and equipment.
This includes vehicles, computers, radios, furniture, and other major equipment. Funds for future replacement are collected while vehicles and equipment are in service so that when it is time for replacement, adequate funds are available. Accumulated fund balance in this fund is estimated to be over $15 million at the end of fiscal year 2023-24. Unlike the Fleet and Building Maintenance Fund, which is entirely an operating fund and doesn't require a significant fund balance, the Vehicle and Equipment Replacement Fund should have a significant fund balance by nature. Because of that, funds will accumulate over time for that replacement.
This fund collects annually from the operating departments, so it is also important that the amount of available fund balanceconsiders this. To that end, a long-term spending plan is an important tool for managing this type of fund. Understanding spending needs over the short- and long-term and factoring in fund balance allows the City to set a collection amount that ensures funding is available when vehicles and equipment need to be replaced, but does not maintain such a large fund balance that creates an unneccesary burden on the other funds, particularly the General Fund. This five-year plan captures the long-term spending plans for each of the replacement categories, and sets future collections to ensure funding for replacements is available and fund balance is set at an appropriate level.
The five-year plan further captures a portion of the fund balance that is reserved for major building component replacements. Since 2017-18, the General Fund transfers $410,000 each year to this reserve and in 2022-23, the Sewer Fund contributed $294,000. As the reserve balance reaches an appropriate level and major building replacement projects are identified, the accumulated funds will be utilized to fund the projects through a transfer to the Capital Projects Fund, and this plan will be updated accordingly. 190
Fleet and Building Maintenance
Fleet and Building
Maintenance
2022-23
Actuals
2023-24
Estimated
Actuals
2024-25
Proposed
Budget
2025-26
Projected
Budget
2026-27
Forecast
2027-28
Forecast
2028-29
Forecast
Beginning Fund Balance 755$ 838$ 831$ 426$ (11)$ (144)$ (85)$ Revenues
Charges to Dept. - Building 3,566$ 3,566$ 3,566$ 3,566$ 3,851$ 4,044$ 4,246$ Charges to Dept. - Fleet 1,989 2,031 2,205 2,271 2,408 2,528 2,654 Other Revenues 9 8 8 8 8 8 8 Total Revenues 5,564$ 5,604$ 5,779$ 5,845$ 6,266$ 6,579$ 6,908$ Expenses
Personnel 1,737$ 1,558$ 2,218$ 2,285$ 2,331$ 2,377$ 2,425$ Operating 3,353 3,430 3,602 3,495 3,506 3,563 3,622 Indirect & Overhead 455 452 471 491 506 521 536 Capital Outlay (64) 0 - - - - - Total Expenses 5,481$ 5,612$ 6,184$ 6,281$ 6,400$ 6,520$ 6,644$ Ending Fund Balance 838$ 831$ 426$ (11)$ (144)$ (85)$ 179$
Values are shown in thousands.
The Fleet and Building Maintenance Fund accounts for charges to user departments and the expenses related to the maintenance of City vehicles and buildings. This fund is primarily operational in nature, with vehicle and equipment replacement expenses being housed in a separate internal service fund. As such, charges to user departments, over time, should be set fairly close to expected expenses, as there is not a need to keep a significant amount of fund balance in this fund. With expenses outpacing revenues in the past few years, collections were set to increase gradually to ensure the fund remains healthy and with an appropriate level of reserves. 191
Benefits Fund
Benefits 2022-23
Actuals
2023-24
Estimated
Actuals
2024-25
Proposed
Budget
2025-26
Projected
Budget
2026-27
Forecast
2027-28
Forecast
2028-29
Forecast
Beginning Fund Balance (266)$ 554$ 890$ 1,139$ 1,435$ 1,771$ 2,147$ Revenues
Internal Service Charge - Pension 26,354$ 27,273$ 29,344$ 30,431$ 31,926$ 33,926$ 37,227$ Internal Service Charge - Social Security/Medic 3,314 3,322 3,971 4,111 4,256 4,406 4,561 Internal Service Charge - Healthcare 8,659 9,353 10,227 10,911 11,641 12,354 13,140 Internal Service Charge - Severance Trust 1,252 1,262 1,325 1,391 1,461 1,534 1,611 Internal Service Charge - Other 2,686 2,716 3,055 3,146 3,229 3,312 3,400 Total Revenues 42,265$ 43,927$ 47,921$ 49,990$ 52,512$ 55,531$ 59,939$ Expenses
Pension 26,363$ 27,273$ 29,344$ 30,431$ 31,926$ 33,926$ 37,227$ Social Security/Medicare 3,314 3,322 3,971 4,111 4,256 4,406 4,561 Healthcare 8,491 9,235 10,146 10,830 11,560 12,273 13,059 Severance Trust 761 1,200 1,248 1,273 1,298 1,324 1,350 Other 2,516 2,561 2,964 3,049 3,137 3,227 3,321 Total Expenses 41,445$ 43,591$ 47,673$ 49,694$ 52,176$ 55,155$ 59,518$
Ending Fund Balance 554$ 890$ 1,139$ 1,435$ 1,771$ 2,147$ 2,567$ Values are shown in thousands.
The Benefits Fund accounts for the collection of funds from operating departments to cover the cost of employee benefits. The expenses covered by this fund include pension, social security/medicare, retiree healthcare, the City's payment for medical premiums for active employees, funding for the severance trust (to pay for the cashout of unused vacation to employees who retire or otherwise leave the City), as well as a few other benefit costs, such as life insurance and long-term disability insurance. In some cases, the cost of providing these benefits is known and collections can be set accordingly. For example, the normal cost of pensions is set as a percentage of pay, so collections can be set based on that percentage of pay. In other cases, such as for the funding of the severance trust, the cost is an estimate based on historical actuals, but will fluctuate annually based on different factors.Thus, to accommodate the fluctuation of expenses like those related to the severance trust, the fund should maintain some level of fund balance. To that end, collections for the various components of this fund have been set to collect costs to fund the programs adequately while maintaining a level of fund balance that allows for the year-over-year fluctuations without requiring a transfer from the General Fund.
The largest expense category in this fund is related to pension expenses. As discussed in detail in the Budget Overview section of the budget document, pension expenses are expected to increase significantly over the next five to seven years as the result of a number of factors. These increases will continue to put pressure on the operating funds, as a larger and larger percentage ofthe budget will be required to cover pension cost increases.
After the transfer of the City's fire operations to SMC Fire in 2018-19, with the exception of the Bureau of Fire Protection and Life Safety (Bureau), what remains as the City's responsibility is the former fire department employees' unfunded pension liability and retiree health benefits, as those costs are attributable to years of service to the City. These legacy costs are transferred from the General Fund and administered through this fund. Bureau activities are designed to be full cost recovery, so with the transition to SMC Fire, legacy pension costs for former Bureau personnel are the responsibility of SMC Fire.
Fund balance temporarily went negative primarily due to actual expenses for health insurance and retiree medical exceeded the budget. Staff has adjusted the collection rates for the out years in the the five-year plan. The long-term forecast has the fund building back up its fund balance gradually. Actual expenses will be analyzed over time and annual collections will be adjusted accordingly.
192
Dental Fund
Dental 2022-23
Actuals
2023-24
Estimated
Actuals
2024-25
Proposed
Budget
2025-26
Projected
Budget
2026-27
Forecast
2027-28
Forecast
2028-29
Forecast
Beginning Fund Balance 1,078$ 999$ 941$ 874$ 798$ 712$ 615$ Revenues
Internal Service Charges 744$ 734$ 756$ 779$ 802$ 826$ 851$ Total Revenues 744$ 734$ 756$ 779$ 802$ 826$ 851$ Expenses
Insurance Premiums 823$ 791$ 823$ 855$ 888$ 923$ 959$ Total Expenses 823$ 791$ 823$ 855$ 888$ 923$ 959$ Ending Fund Balance 999$ 941$ 874$ 798$ 712$ 615$ 507$ Values are shown in thousands.
The Dental Self-Insurance Fund accounts for the City's self-insurance activities related to the dental plan the City provides its employees. Collections for this fund are made by charging departments a flat amount for each employee.
Expenses in this fund consist almost entirely of the premiums the City pays on behalf of its employees for dental coverage. As actual expenses are analyzed over time, annual collections amounts will be adjusted accordingly. 193
Workers' Compensation Insurance Fund
Workers' Compensation Insurance 2022-23
Actuals
2023-24
Estimated
Actuals
2024-25
Proposed
Budget
2025-26
Projected
Budget
2026-27
Forecast
2027-28
Forecast
2028-29
Forecast
Beginning Fund Balance 5,130$ 6,391$ 8,368$ 6,655$ 7,019$ 7,428$ 7,917$ Revenues
Interest Earnings 501$ 630$ 400$ 400$ 400$ 400$ 400$ Internal Service Charges 4,684 4,174 4,299 4,428 4,561 4,698 4,839 Total Revenues 5,186$ 4,804$ 4,699$ 4,828$ 4,961$ 5,098$ 5,239$ Expenses
Personnel 395$ 421$ 427$ 431$ 444$ 458$ 472$ Operating 707 703 967 1,003 1,074 1,114 1,156 Claims 1,307 1,347 2,500 2,500 2,500 2,500 2,500 Indirect Costs 114 117 123 129 133 137 141 Acturial Adjustment (97) 237 395 400 400 400 400 Total Expenses 2,426$ 2,826$ 4,412$ 4,464$ 4,552$ 4,609$ 4,669$ Transfer Out 1,500$ -$ 2,000$ -$ -$ -$ -$
Ending Fund Balance 6,391$ 8,368$ 6,655$ 7,019$ 7,428$ 7,917$ 8,487$ Values are shown in thousands.
The Workers' Compensation Insurance Fund accounts for all workers' compensation self-insurance activities. This includes the cost of claims, insurance, legal and other professional services, and program administration. The total cost of claims constitutes the largest expense in this fund. Workers' compensation expenses can fluctuate significantly year-over-year based on the total cost of claims, which includes any adjustments to the total liability of the fund due to actuarially- determined changes in experience. Over the past 10 years, total expenses (excluding acturial accounting adjustment) have been as high as $4.3 million and as low as $1.6 million.
Funding for the Workers' Compensation Insurance Fund comes from collections from all of the operations across all funds that include personnel. Departments are charged a percentage of pay for each employee, and the amount of the charge depends on the type of employee. Positions that historically have higher workers' compensation experience, such as police employees, are charged a higher rate than positions with historically lower experience. Collections from departments are set in an effort to ensure adequate funding for this program, including having funds set aside in reserve to cover years where claims expenses were unusually high.
In 2019-20, the fund received a $3.5 million transfer from the General Fund to prevent the fund from going further to a negative balance. However, based on the latest actuarial study, this General Fund support is no longer needed. As such, the excess $1.5 million were transferred out to support the Comprehensive Liability Fund in fiscal year 2021-22, and the remaining $2.0 million will be transferred out to the Comprehensive Liability Fund in 2024-25.
With the transfer of the City's fire operations to San Mateo Consolidated Fire Department (SMC Fire), with the exception of former Fire personnel that served in the Bureau of Fire Protection and Life Safety (Bureau), as it is a cost recovery program, claims that were incurred while the fire employees were City employees will remain in this fund and as the City's responsiblility. While SMC Fire has paid the City for the present value of former Bureau legacy workers' compensation, which reflects open claims and claims that have been closed since SMC Fire commencement of operations, as updated actuarial studies are performed in subsequent fiscal years, the City will prepare an annual analysis to 1) compare actuarial assumptions to the current actuarial study, including the discount rate or cost of healthcare, 2) evaluate new claims if the City is assigned proportional responsiblity. The City will then compare the amount of legacy costs paid by SMC Fire (from its Bureau) to the City with the update workers' compensation liability and resume collecting additional costs as appropriate. 194
Comprehensive Liability Insurance Fund
Comprehensive Liability
Insurance
2022-23
Actuals
2023-24
Estimated
Actuals
2024-25
Proposed
Budget
2025-26
Projected
Budget
2026-27
Forecast
2027-28
Forecast
2028-29
Forecast
Beginning Fund Balance (1,517)$ (12,057)$ (1,656)$ 6$ (194)$ (252)$ (666)$ Revenues
Interfund Charges 2,237$ 2,793$ 3,700$ 4,440$ 5,328$ 5,861$ 6,447$ Investment/Interest Earnings 26 - - - - - -
Misc. Revenues 3 - - - - - -
Total Revenues 2,266$ 2,793$ 3,700$ 4,440$ 5,328$ 5,861$ 6,447$ Expenses
Personnel 143$ 142$ 149$ 150$ 155$ 160$ 165$ Insurance Premiums 1,784 2,300 3,200 3, 600 4,320 5,184 6,221
Claims 142 2,085 250 250 250 250 250 Attorney's Fees 688 630 430 430 443 456 470 Other Costs 313 260 209 211 218 225 232 Actuarial Adjustment 12,738 (11,025) (200) - - - -
T
otal Expenses 15,806$ (5,609)$ 4,038$ 4,641$ 5,386$ 6,275$ 7,338$ Transfer In 3,000$ 2,000$ 2,000$ -$ -$ -$ -$ Ending Fund Balance (12,057)$ (1,656)$ 6$ (194)$ (252)$ (666)$ (1,557)$ Values are shown in thousands.
The Comprehensive Liability Insurance Fund accounts for the City's general liability program. Expenses in this fund primarily consist of insurance premiums, the cost of claims, legal and other professional services, and program administration.
The 2024-25 budget totals $4.0 million, primarily due to insurance premium increases. The City's general liability insurance premium increased from $0.6 million in 2017-18 to $2.3 million in 2023-24, almost tripling over six years with an average annual increase of 25%. For the upcoming fiscal year, the insurance premium is projected to be approximately $3 million, reflecting a 30% increase compared to the previous year. If this trend continues, the insurance premium will reach $6.2 million by 2028-29, pushing the program expenses to over $7.3 million annually. Although staff has increased interfund charges (cost recovery revenues), more is needed to cover the costs. As shown in the five-year forecast, the fund is projected to have a negative fund balance starting in 2025-26, growing to a negative $1.5 million by 2028-29.
The California public entity insurance marketplace has been changing dramatically in recent years, and public agencies throughout the state are seeing a significant increase in plaintiff demands and high dollar liability claims. Areas of concern include wildfires, dangerous conditions, road design, intersections, sidewalks, and public safety services. Future insurance costs will be determined by the loss run experience for the City’s General Liability Program. It is anticipated that insurance premiums will remain high for the next few years before any reduction is seen. 195
217
FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM
Five- Year Capital
Improvement Program
183
196
Summary
As part of the Capital Improvement Program (CIP) budget process, departments develop project requests that capture the five-year capital project needs. Total project costs are developed, and funding sources are idenƟfied where possible. For capital projects that have been completed, operaƟng costs are included in the respecƟve operaƟng budgets. New and ongoing capital projects are prioriƟzed and recommended for funding based on a review and analysis by a commiƩee made up of the City Manager, Assistant City Manager, Public Works Director, Parks and RecreaƟon Director, and Finance Director.
SecƟons 65400, 65401, and 65403 of the California Planning and Land Use Government Code require the City’s governing body, planning, or public works commission to review public works projects proposed for the fiscal year to determine conformity with the adopted General Plan. The City Council reviews the Capital Improvement Program Budget at their meeƟngs in June each year, with the opƟon to hold study sessions if needed. During these meeƟngs, the Council reviews the City’s five-year CIP recommendaƟons, which are listed in the schedules that follow this narraƟve, to determine if the proposed capital projects are in conformance with the goals, policies, and acƟons contained within the General Plan.
The five-year CIP totals $240.0 million, with $65.2 million for 2024-25. Immediately following this narraƟve is a list of all the capital projects funded in the 2024-29 CIP (“Funded Projects”). In addiƟon, the table below summarizes the five-year CIP by physical type of the capital projects.
Of the total $240.0 million, $103.3 million (43% of the total five-year CIP) is for Clean Water Program capital projects, all of which are funded by sewer service charges, bond and loan proceeds, and capital payments from the sewer system’s subregional customers and the City of Foster City. More details of this significant infrastructure investment are provided in the following secƟon. Street rehabilitaƟon and reconstrucƟon projects total $42.7 million (18% of the total five-year CIP), while parks-related projects amount to $23.5 million (10% of the total).
2024-25
Proposed
2025-26
Plan
2026-27
Plan
2027-28
Plan
2028-29
Plan
Five-Year
Total
Bikeway/Pedestrian 3,086,587$ 2,433,819$ 5,588,636$ 1,150,000$ 450,000$ 12,709,042$ Bridges 8,930,000 50,000 20,000 750,000 - 9,750,000 Buildings 8,888,900 9,625,000 8,310,000 4,410,000 2,560,000 33,793,900 Parks 2,983,000 14,156,828 2,895,000 2,175,000 1,275,000 23,484,828 Sanitary Sewer and
Wastewater Management
(Clean Water Program)
27,806,000 7,812,000 27,660,000 20,725,000 19,320,000 103,323,000 Stormwater 550,000 150,000 150,000 150,000 150,000 1,150,000 Streets 9,875,000 8,250,000 8,250,000 8,250,000 8,100,000 42,725,000 Traffic - 2,175,000 1,025,000 325,000 325,000 3,850,000 Other City Capital Projects 3,128,876 1,327,000 1,527,000 2,043,500 1,182,000 9,208,376 Total 5-Year CIP $ 65,248,363 $ 45,979,647 $ 55,425,636 $ 39,978,500 $ 33,362,000 $239,994,146 197
Wastewater Capital Improvement Projects
The Sewer Enterprise system consists of the City’s sewer collecƟon system and wastewater treatment plant (WWTP), faciliƟes serving the residents and businesses of the City, all of Foster City, the Crystal Springs County SanitaƟon District (“CSCSD”), and porƟons of the neighboring communiƟes (sub-regional customers) of the Town Hillsborough, City of Belmont, and certain unincorporated areas of San Mateo County. The current populaƟon in the uƟlity’s service area is approximately 150,000 residents. There are approximately 28,500 customer accounts in the City and approximately 7,200 customer accounts in Foster City and the sub-regional customer communiƟes uƟlizing the WWTP .
Significant Sewer Infrastructure Needs and the Cease and Desist Order (CDO) Similar to many wastewater systems in the region, the City’s Sewer Enterprise faciliƟes are aging and in need of significant rehabilitaƟon and upgrade. The City’s sewer collecƟon system dates back to the early 1900s, with the majority of sewer pipes installed in the 1940s through 1960s. The original structures at the WWTP were constructed in 1937. The City’s collecƟon system has challenges with infiltraƟon and inflow through leaky pipes and illegal drain connecƟons. During significant rain events, flow into the sewer pipes increases, exceeding the capacity of the sewer collecƟon system and WWTP . These condiƟons result in overflows of diluted and untreated sewage onto streets and storm drains, which eventually reaches the City’s local creeks and San Francisco Bay. These events are termed sanitary sewer overflows (SSOs).
Due to past incidents of SSOs into the City’s local creeks and San Francisco Bay, the San Francisco Bay Regional Water Quality Control Board (Regional Board) issued a Cease and Desist Order (CDO) in 2009, mandaƟng the City to implement measures to reduce and prevent SSO’s . The NaƟonal Pollutant Discharge EliminaƟon System permit for the WWTP also requires the City to ensure full treatment at the WWTP of all effluent and eliminate “blending” pracƟces.
In December 2014, the City established the Clean Water Program to address the Regional Board’s CDO and comply with Wastewater Treatment Plant operaƟon permit requirements. The Clean Water Program is a 10-year, approximately $1 billion, comprehensive capital improvement plan to address the needs for both the collecƟon system and the WWTP . These improvements are focused on replacing aging infrastructure, providing wet weather capacity assurance, meeƟng current and anƟcipated future regulatory requirements, and aligning with the City’s sustainability goals. The City’s Sewer Enterprise conƟnues to invest in its operaƟng budget for staff and consultant engineering services to execute the Clean Water Program improvements.
The Clean Water Program’s largest capital improvement project is the WWTP Upgrade and Expansion project, building new treatment faciliƟes that increase capacity, ensure full treatment of effluent, and eliminate blending pracƟces. As of August 2020, all three phases of the WWTP Upgrade and Expansion construcƟon contract had been awarded. The first phase is for excavaƟon and site preparaƟon, the second phase is to build the foundaƟon, and the third phase is to construct the faciliƟes. The project is anƟcipated to be completed by October 2025.
The largest collecƟon system capital improvement project is the Basins 2 & 3 CollecƟon System Improvements project, which includes the Underground Flow EqualizaƟon System (UFES) project. The UFES project consists of an underground 5.3-million-gallon structure that provides in-stream storage capacity to help eliminate SSOs in San Mateo and comply with the CDO. The special use permit and the 198
project environmental impact report were approved in October 2019. The construcƟon contract was awarded in May 2020 and final compleƟon of the project is anƟcipated in 2024.
Sewer Capital Project Revenues
The City is uƟlizing a number of funding and financing opƟons for the Clean Water Program. These include federal Water Infrastructure Finance and InnovaƟon Act (WIFIA) loan funds, State Revolving Fund (SRF) loan funds, revenue bonds, and direct funding from sewer fees. Sewer fees will pay the debt service on these various financing mechanisms.
The City, through the San Mateo – Foster City Public Financing Authority (Authority) with Foster City/Estero Municipal Improvement District (EMID), has received significant funding through SRF and WIFIA loans for the wastewater treatment plant upgrade and expansion project. In November 2020, the Authority finalized a WIFIA loan for the WWTP for $277 million and in December 2020, the City finalized a second WIFIA loan for its Basins 2 and 3 CollecƟon System Improvement project for $85 million. An SRF loan of $137 million was finalized in early May 2022.
Sewer Capital Projects and Costs
Of the total $103.3 million planned over the next five years, four capital projects are planned for the City’s WWTP totaling an esƟmated $44.7 million. The largest planned WWTP project is $29.6 million for the on-going WWTP Upgrade and Expansion project, followed by $11.0 million for annual repairs, and $4.1 million for annual major components.
Sewer collecƟon system improvements total an esƟmated $63.6 million, with eleven different capital projects throughout the City. The largest sewer collecƟon system project is $13.9 million for CWP Annual Citywide Sanitary Sewer RehabilitaƟon, followed by $19.0 million for Sanitary Sewer Pump StaƟon Upgrades and $26.0 million for Annual Sanitary Sewer RehabilitaƟon.
Street Rehabilitation and Improvement Capital Projects
A total of $42.7 million in street rehabilitaƟon, reconstrucƟon, and improvement projects are planned for in the five-year CIP . Primary funding sources for these projects include Road Maintenance and RehabilitaƟon Account Fund ($14.0 million), Measure A half-cent sales tax ($9.0 million), Gas Tax ($7.3 million), Measure W half-cent sales tax ($4.0 million), Measure S ($2.7 million), Measure M vehicle license fee revenue ($1.75 million), and Street and Flood Control Bonds ($0.3 million).
The City’s Pavement Management Program (PMP) uses available funding to minimize deferred maintenance, reduce the failed streets inventory, and maintain the City’s streets with a Pavement CondiƟon Index (PCI) above 70. While the PMP focuses on the management of the City’s enƟre pavement assets, a separate Smooth Streets Program (SSP) was created in 2013 to address failed streets.
Street segments with a PCI of less than 25 are considered “failed” by common industry pracƟce, and generally require expensive, full street reconstrucƟon to restore. Of the 17 miles idenƟfied as failed streets and five miles idenƟfied as at-risk, 15.7 miles have been restored and 3.6 miles are currently in construcƟon. The remaining 2.7 miles of failed streets/at-risk streets in the Smooth Streets Program are currently scheduled for compleƟon by 2026. Smooth Streets projects that are idenƟfied for the next five years are programmed with a total of $2.0 million.
199
City Building and Facilities Improvement Capital Projects Similar to the City’s sewer infrastructure, many City faciliƟes are aging and facing significant upgrade needs. $’s A total of $33.8 million is planned for various building faciliƟes improvements and new construcƟon. $7.4 million of this total is budgeted for roof replacement and improvements at various City faciliƟes, $5.1 million of this total is budgeted for waterproofing, painƟng, structural repairs, and other improvements to parking garages, and $0.6 million is budgeted for the conƟnuaƟon of a Citywide FaciliƟes CondiƟon Assessment.
Bridge Maintenance and Improvement Capital Projects
Of the total $9.8 million planned over the next five years for bridge-related capital improvements, $8.9 million is planned for the Bermuda Drive Bridge Replacement project, $0.1 million for citywide bridge maintenance, and $0.8 million for the Ryder Creek Bridge PainƟng project. The Bermuda Drive Bridge Replacement project is principally funded by a $6.1 million grant, $1.6 million from Measure A half-cent sales tax , $0.3 million from Measure S, and $0.9 million from Measure W.
Parks and Recreation Facilities Renovation & Rehabilitation Capital Projects A total of $23.5 million in parks and recreaƟon capital improvement projects are planned for the next five years. Of the total planned, the largest parks project is $6.7 million for Central Park, consistent with the capital improvements idenƟfied in the approved and updated Central Park Master Plan. $1.8 million is also programmed to upgrade citywide park play areas.
Of the $23.5 million total of planned projects, the majority ($11.1 million) are funded from parks and recreaƟon related taxes and fees. The City has received significant parks and recreaƟon related taxes and fees from the development projects currently underway in the City, which has allowed for the capacity to program the large projects in the five-year CIP .
Stormwater / Flood Control Renovation & Rehabilitation Capital Projects A total of $1.2 million is planned for storm drainage and flood control projects for the next five years.
Projects in this category include $.6 million for the Citywide Soil StabilizaƟon Program, $0.5 million for the Marina Lagoon Dredging Design and Permiƫng project, and $0.05 million for the AdaptaƟon Plan project. Staff is updaƟng the City’s Storm Drain Master Plan in 2024-25, which will result in prioriƟzed capital improvement needs that will be programmed into future five-year Capital Improvement Program budgets.
Bikeway / Pedestrian Walkway Capital Projects
A total of $12.7 million is planned for bikeway and pedestrian walkway projects. Of the total, $5.4 million is planned for the Fashion Island class IV bike lane, $2.1 million is budgeted for the Bike San Mateo Program, $0.5 million is budgeted for Quick build mobility projects, $3.1 million is budgeted for pedestrian, street and bike infrastructure from CDBG funding, $1.4 million is budgeted for the Delaware Safe Routes to School Corridor project, and $400,000 is budgeted to fully fund the Hillsdale Boulevard and Alameda De Las Pulgas Signal.
200
Traffic Capital Projects
A total of $3.9 million is planned for congesƟon management and neighborhood traffic requests. Of this amount, the larger projects include $0.9 million and $0.4 million for two traffic signal projects at the intersecƟons of Alameda De Las Pulgas/ Barneson and Alameda De Las Pulgas/ Hillsdale Blvd, respecƟvely. The remaining $0.4 million is planned for neighborhood related traffic requests.
The primary funding sources for these traffic-related projects are traffic impact fees ($0.8 million), Measure A ($3.6 million) and Measure S ($0.4 million).
Streetlights Capital Projects
The project replaces approximately 450 exisƟng high voltage streetlights with lower voltage, LED streetlights. The project will be implemented in phases and is expected to be completed in 2026. This enƟre project is funded by the General Fund.
Other City Capital Projects
Various other citywide capital projects are planned totaling $9.2 million over the next five years. Of this amount, the largest project of $2.3 million for childcare faciliƟes and $1.3 million budgeted for electronic and digital services improvements for the Community Development Department.
CIP Funding
All the projects listed in the following “Funded Projects” sub-secƟon have idenƟfied sources of funding.
The reports following separate the funded projects by category and by funding source.
The City also has several capital projects that have no idenƟfied source of funding. 201
CIP Projects by Category and Funding Source
2024-25
Proposed
Budget
2025-26
Plan
2026-27
Plan
2027-28
Plan
2028-29
Plan
5-Year
Total
Bikeway/Pedestrian
Gas Tax
CITYWIDE BICYCLE PARKING $ - 10,000$ 10,000 $ - $ - $ 20,000$ Grants
CDBG PROJECTS 450,000 450,000 450,000 450,000 450,000 2,250,000 101/92 MULTI-MODAL (FASHION ISLAND CLASS IV BIKE LANE) 554,545 831,819 3,988,636 - - 5,375,000 HILLSDALE BIKE PEDESTRIAN BRIDGE FEASIBILITY STUDY (150,000) - - - - (150,000) DELAWARE SAFE ROUTES TO SCHOOL CORRIDOR 1,401,000 - - - - 1,401,000 Measure A
101/92 MULTI-MODAL (FASHION ISLAND CLASS IV BIKE LANE) - - 200,000 - - 200,000 BIKE SAN MATEO PROGRAM 250,000 202,000 - - - 452,000 CDBG PROJECTS 300,000 - - - - 300,000 CITYWIDE SAFE ROUTES TO SCHOOL CORRIDOR 240,000 240,000 240,000 - - 720,000 HIGH PRIORITY BICYCLE PROJECT DESIGN PACKAGE (452,000) - - - - (452,000) HILLSDALE BIKE PEDESTRIAN BRIDGE FEASIBILITY STUDY (15,000) - - - - (15,000) TOD PEDESTRIAN ACCESS STUDY 8,042 - - - - 8,042 Measure S
Q
UICK BUILD MOBILITY PROGRAM 500,000 500,000 Traffic Impact Fees
BIKE SAN MATEO PROGRAM - 700,000 700,000 700,000 - 2,100,000 Total 3,086,587$ 2,433,819$ 5,588,636$ 1,150,000$ 450,000$ 12,709,042$ Bridges
General Fund
RYDER CREEK BRIDGE PAINTING $ - -$ - $ 750,000$ - $ 750,000$ Grants
BERMUDA DRIVE BRIDGE REPLACEMENT 6,100,000 - - - - 6,100,000 Measure A
CITYWIDE BRIDGE MAINTENANCE 50,000 50,000 20,000 - - 120,000 BERMUDA DRIVE BRIDGE REPLACEMENT 1,580,000 - - - - 1,580,000 Measure S
BERMUDA DRIVE BRIDGE REPLACEMENT 300,000 - - - - 300,000 Measure W
BERMUDA DRIVE BRIDGE REPLACEMENT 900,000 - - - - 900,000 Total 8,930,000$ 50,000 $ 20,000 $ 750,000 $ - $ 9,750,000$ 202
CIP Projects by Category and Funding Source
2024-25
Proposed
Budget
2025-26
Plan
2026-27
Plan
2027-28
Plan
2028-29
Plan
5-Year
Total
Buildings
General Fund
CITYWIDE FIRE-INTRUSION ALARM SYSTEM UPGRADE $ 250,000 250,000$ 250,000 $ 250,000 $ - $ 1,000,000$ ADA ENTRY COMPLIANCE-BERESFORD 350,000 - - - - 350,000 DOWNTOWN PARKING IMPROVEMENTS - 100,000 100,000 100,000 100,000 400,000 ADA COMPLIANCE AND TRANSITION PLANNING - 250,000 35,000 35,000 35,000 355,000 MARINA LIBRARY STRUCTURAL IMPROVEMENTS - 300,000 - - - 300,000 CORPORATION YARD MISCELLANEOUS IMPROVEMENTS - 50,000 50,000 50,000 50,000 200,000 PAINT MAIN LIBRARY 5,300 - - - - 5,300 CITYWIDE FACILITIES CONDITION ASSESSMENT 600,000 - - - - 600,000 BERESFORD BASKETBALL COUTY RESURFACE - - 200,000 - - 200,000 LOS PRADOS COURT LIGHTING IMPROVEMENTS - 300,000 - - - 300,000 BERESFORD RECREATION CENTER: ROOF REPLACEMENT - 700,000 - - - 700,000 CENTRAL RECREATION CENTER: ROOF REPLACEMENT 440,000 - - - - 440,000 CI
TY HALL - ROOF REPLACEMENT - - 1,600,000 - - 1,600,000 CORPORATION YARD PAVING 75,000 - 400,000 - - 475,000 DOWNTOWN RESTROOMS 25,000 25,000 25,000 25,000 25,000 125,000 FIRE STATION 21 - INTERIOR PAINTING - 200,000 200,000 - - 400,000 FIRE STATION 24 SHOWER REMODEL 150,000 - - - - 150,000 KING RECREATION CENTER: ROOF REPLACEMENT - 900,000 - - - 900,000 MAIN LIBRARY IMPROVEMENTS - 100,000 - - - 100,000 MAIN LIBRARY: CARPET REPLACEMENT - - 650,000 650,000 650,000 1,950,000 MAIN LIBRARY: LIGHTING CONTROLS UPGRADE 300,000 - - - - 300,000 MAIN LIBRARY: PARKING GARAGE STRUCTURAL REPAIR - 500,000 1,000,000 1,000,000 1,000,000 3,500,000 MAIN STREET GARAGE - WATERPROOFING 300,000 300,000 300,000 300,000 300,000 1,500,000 PARK
ING LOT RESURFACING (SHORELINE/LAKESHORE/LOS PRADOS/BERESFORD) - 300,000 300,000 300,000 300,000 1,200,000 POLICE STATION: PARKING DECK RESURFACING 700,000 - - - - 700,000 POLICE STATION: PARKING GARAGE WATERPROOFING - 50,000 - - - 50,000 RECREATION CENTER BACKUP GENERATOR CONNECTION 50,000 50,000 50,000 50,000 50,000 250,000 SENIOR CENTER: ROOF REPLACEMENT - 700,000 - - - 700,000 TENNIS COURT GARAGE LIFESPAN EVALUATION 50,000 - - - - 50,000 Grants
MARINA LIBRARY STRUCTURAL IMPROVEMENTS 1,758,600 - - - - 1,758,600 KING POOL ASSESSMENT AND IMPROVEMENTS 850,000 - - - - 850,000 Measure S
MARINA LIBRARY STRUCTURAL IMPROVEMENTS 2,100,000 - - - - 2,100,000 FIRE STATION 27 - ROOF REPLACEMENT - - - 500,000 - 500,000 HILLSDALE LIBRARY - ROOF REPLACEMENT - - - 500,000 - 500,000 POLI
CE STATION: PARKING DECK RESURFACING 600,000 - - - - 600,000 SHOREVIEW RECREATION CENTER - ROOF REPLACEMENT - - - 500,000 - 500,000 203
CIP Projects by Category and Funding Source
2024-25
Proposed
Budget
2025-26
Plan
2026-27
Plan
2027-28
Plan
2028-29
Plan
5-Year
Total
Buildings (continued)
Parks and Recreation Tax and Fees
KING POOL ASSESSMENT AND IMPROVEMENTS - 3,000,000 3,000,000 - - 6,000,000 Sewer
CORPORATION YARD MISCELLANEOUS IMPROVEMENTS - 50,000 50,000 50,000 50,000 200,000 CORPORATION YARD PAVING 75,000 400,000 - - - 475,000 WWTP PAVING 100,000 1,000,000 - - - 1,100,000 Taxes, Fees & Charges
CITY HALL IMPROVEMENTS 100,000 100,000 100,000 100,000 - 400,000 PANIC BUTTONS AT COUNTERS & OFFICES (65,000) - - - - (65,000) OFFICES ACOUSTIC ATTENUATION - CITY HALL 75,000 - - - - 75,000 Total 8,888,900$ 9,625,000 $ 8,310,000 $ 4,410,000 $ 2,560,000 $ 33,793,900 $ Parks
General Fund
PARK CITYWIDE PLAYGROUND EQUIPMENT REPLACE/PUBLIC WORKS $ 500,000 500,000$ 500,000 $ 500,000 $ 500,000 $ 2,500,000$ CITYWIDE PARK FENCING AND STRUCTURES 200,000 200,000 - - - 400,000 SKATE PLAZA UPDATES 100,000 - - - - 100,000 PARK RESTROOM PHASE V 150,000 - - - - 150,000 SHOREVIEW BASKETBALL COURT RESURFACING - - 500,000 - - 500,000 BERESFORD PICKLEBALL COURTS 25,000 - - - - 25,000 BERESFORD: PICNIC SHELTER SLAB REPLACEMENT - 50,000 - - - 50,000 CITYWIDE EMERGENCY FIELD LIGHTING 120,000 120,000 120,000 - - 360,000 LAKESHORE BASKETBALL COURT - RESURFACE - - - 400,000 - 400,000 LAURELWOOD PARK RETAINING WALL REPAIR 100,000 - - - - 100,000 LOS PRADOS BASKETBALL COURT - RESURFACE - 450,000 - - - 450,000 LOS PRADOS: PICNIC AREA IMPROVEMENTS - 50,000 - - - 50,000 Gra
nts
CITYWIDE PARK PLAY AREA UPGRADE - HISTORIC - 241,828 - - - 241,828 LAKESHORE CHILDCARE - 2,000,000 - - - 2,000,000 Measure S
SPORTS FIELDS CONVERSION: SYNTHETIC TURF 400,000 1,100,000 - - - 1,500,000 CENTRAL PARK - 100,000 - - - 100,000 GATEWAY PARK PEDESTRIAN BRIDGE IMPROVEMENTS 300,000 - - - - 300,000 PARK RESTROOM REFURBISHMENT - PHASE VI - 600,000 1,000,000 - - 1,600,000 Miscellaneous
TREE PLANTING - PARKS DIVISION 100,000 100,000 100,000 100,000 100,000 500,000 Parks and Recreation Tax and Fees
CITYWIDE PARK PLAY AREA UPGRADE - HISTORIC (3,700,000) - - (3,700,000) SPORTS FIELDS CONVERSION: SYNTHETIC TURF - - 500,000 1,000,000 500,000 2,000,000 CENTRAL PARK 3,700,000 2,900,000 - - - 6,600,000 SKATE PLAZA UPDATES 85,000 - - - - 85,000 PARK
S IRRIGATION CONTROLLER UPGRADE 100,000 100,000 - - - 200,000 204
CIP Projects by Category and Funding Source
2024-25
Proposed
Budget
2025-26
Plan
2026-27
Plan
2027-28
Plan
2028-29
Plan
5-Year
Total
Parks (continued)
GOLF COURSE - WELL DRILLING 53,000 250,000 - - - 303,000 GOLF COURSE UPGRADES 2018-19 - 85,000 - - - 85,000 JAPANESE GARDEN REPAIRS - 250,000 - - - 250,000 LAKESHORE CHILDCARE - 2,500,000 - - - 2,500,000 LAURELWOOD PARK - 775,000 - - - 775,000 LAURELWOOD PARK PLAYGROUND TBC - 1,610,000 - - - 1,610,000 PARKSIDE AQUATIC PLAY AREA 400,000 - - - - 400,000 Tree Replacement Fee
TREE PLANTING - PARKS DIVISION 350,000 175,000 175,000 175,000 175,000 1,050,000 Total 2,983,000$ 14,156,828 $ 2,895,000 $ 2,175,000 $ 1,275,000 $ 23,484,828 $ Sanitary Sewer and Wastewater Management (Clean Water Program) Sewer
ROOT FOAMING $ 400,000 412,000$ 425,000 $ 438,000 $ 452,000 $ 2,127,000$ PROGRAM MANAGEMENT - SEWER PROJECTS (5,000,000) - - - - (5,000,000) EAST SAN MATEO LIFT STATION 533,000 - - - - 533,000 BASIN 4 COLLECTION SYSTEM IMPROVEMENTS (14,000,000) - - - - (14,000,000) CWP ANNUAL CITYWIDE SANITARY SEWER REHAB 11,000,000 2,900,000 - - - 13,900,000 CWP CCTV INSPECTION PROGRAM 700,000 - - - - 700,000 TMDL ENHANCED PLANNING AND INFRASTRUCTURE IMPROVEMENTS 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 12,500,000 SANITARY SEWER FLOW MONITORING & REPORTING - - 125,000 125,000 125,000 375,000 ANNUAL SANITARY SEWER REHABILITATION - - 7,120,000 10,350,000 8,500,000 25,970,000 SANITARY SEWER PUMP STATION UPGRADES - - 13,020,000 3,000,000 3,000,000 19,020,000 SANITARY SEWER CCTV INSPECTION PROGRAM - - 900,000 635,000 955,000 2,490,000 WWTP & FLOW MANAGEMENT UPGRADE & EXPANSION 29,573,000 - - - - 29,573,000 CWP
WWTP ANNUAL MAJOR COMPONENTS 2,100,000 2,000,000 - - - 4,100,000 WWTP ANNUAL REPAIRS - - 3,570,000 3,677,000 3,788,000 11,035,000 Total 27,806,000$ 7,812,000$ 27,660,000$ 20,725,000$ 19,320,000$ 103,323,000$ Stormwater
Stormwater Fee
CITYWIDE SOIL STABILIZATION PROGRAM - $ 150,000$ 150,000 $ 150,000 $ 150,000 $ 600,000$ MARINA LAGOON DREDGING DESIGN/PLANNING 500,000 - - - - 500,000 Taxes, Fees & Charges
ADAPTATION PLAN 50,000 - - - - 50,000 Total 550,000$ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 1,150,000$ 205
CIP Projects by Category and Funding Source
2024-25
Proposed
Budget
2025-26
Plan
2026-27
Plan
2027-28
Plan
2028-29
Plan
5-Year
Total
Streets
Gas Tax
CITYWIDE STREET REHABILITATION PROGRAM $ 2,300,000 1,240,000$ 1,240,000 $ 1,250,000 $ 1,250,000 $ 7,280,000$ Measure A
CITYWIDE SIGN INVENTORY AND REPLACEMENT - 150,000 150,000 150,000 - 450,000 CITYWIDE STREET REHABILITATION PACKAGE 2 (550,000) - - - - (550,000) CITYWIDE STREET REHABILITATION PACKAGE 3 (375,000) - - - - (375,000) CITYWIDE STREET REHABILITATION PROGRAM 1,475,000 2,010,000 2,010,000 2,000,000 2,000,000 9,495,000 Measure S
CITYWIDE STREET RECONSTRUCTION PACKAGE 2 (725,000) - - - - (725,000) CITYWIDE STREET REHABILITATION PROGRAM - 800,000 800,000 800,000 800,000 3,200,000 Measure W
CITYWIDE STREET RECONSTRUCTION PACKAGE 2 (725,000) - - - - (725,000) CITYWIDE STREET RECONSTRUCTION PACKAGE 3 625,000 - - - - 625,000 CITYWIDE STREET REHABILITATION PROGRAM 100,000 1,000,000 1,000,000 1,000,000 1,000,000 4,100,000 Other Agencies
EL CAMINO AT HIGHWAY 92 LANDSCAPE IMPROVEMENTS 1,350,000 - - - - 1,350,000 RMRA
CITYWIDE STREET RECONSTRUCTION PACKAGE 2 (1,994,898) - - - - (1,994,898) CI
TYWIDE STREET RECONSTRUCTION PACKAGE 3 4,694,898 - - - - 4,694,898 CITYWIDE STREET REHABILITATION PROGRAM 500,000 2,700,000 2,700,000 2,700,000 2,700,000 11,300,000 Taxes, Fees & Charges
CITYWIDE STREET REHABILITATION PACKAGE 1 (325,000) - - - - (325,000) CITYWIDE STREET RECONSTRUCTION PACKAGE 1 675,000 - - - - 675,000 CITYWIDE STREET RECONSTRUCTION PACKAGE 2 (550,000) - - - - (550,000) CITYWIDE STREET REHABILITATION PROGRAM 950,000 350,000 350,000 350,000 350,000 2,350,000 CITYWIDE STREET REHABILITATION PROGRAM 725,000 - - - - 725,000 DEVELOPMENT DESIGN STANDARDS 75,000 - - - - 75,000 Traffic Impact Fees
EL CAMINO AT HIGHWAY 92 LANDSCAPE IMPROVEMENTS 1,650,000 - - - - 1,650,000 Total 9,875,000$ 8,250,000$ 8,250,000$ 8,250,000$ 8,100,000$ 42,725,000$ Traffic
Gas Tax
GRAMMERCY DRIVE RETAINING WALL $ - 50,000$ 50,000 $ 50,000 $ 50,000 $ 200,000$ Grants
DOWNTOWN GRADE SEPARATION STUDY (1,000,000) - - - - (1,000,000) Measure A
CITYWIDE TRAFFIC SIGNAL RETIMING - 25,000 25,000 25,000 25,000 100,000 HILLSDALE/ALAMEDA DE LAS PULGAS SIGNAL 400,000 - - - - 400,000 28TH AVENUE GAP CLOSURE CONSTRUCTION 550,000 1,650,000 - - - 2,200,000 ALAMEDA DE LAS PULGAS AND BARNESON INTERSECTION SAFETY AND OPTIMIZATION - 200,000 700,000 - - 900,000 206
CIP Projects by Category and Funding Source
2024-25
Proposed
Budget
2025-26
Plan
2026-27
Plan
2027-28
Plan
2028-29
Plan
5-Year
Total
Traffic (continued)
Measure S
NEIGHBORHOOD TRAFFIC MANAGEMENT - 100,000 100,000 100,000 100,000 400,000 Measure W
DOWNTOWN GRADE SEPARATION STUDY (100,000) - - - - (100,000) Traffic Impact Fees
CITYWIDE TRAFFIC CALMING 150,000 150,000 150,000 150,000 150,000 750,000 Total - $ 2,175,000$ 1,025,000 $ 325,000 $ 325,000 $ 3,850,000$ Other Capital City Projects
General Fund
CITYWIDE PAID PARKING EVALUATION AND IMPLEMENTATION - $ - $ - $ 66,500$ 155,000 $ 221,500$ POLICE RADIOS - HAND HELD AND MOBILE 773,000 - - - - 773,000 GREEN FLEET CHARGING INFRASTRUCTURE 125,000 100,000 - - - 225,000 EXTERIOR AND INTERIOR PAINTING - CENTRAL PARK GARAGE 300,000 - 300,000 - - 600,000 CORP YARD UNDERGROUND TANK REPLACEMENT 617,000 - - - - 617,000 CITYWIDE ASSISTIVE LISTENING DEVICES - 200,000 200,000 200,000 - 600,000 CITYWIDE FENCE IMPROVEMENTS 100,000 100,000 100,000 100,000 100,000 500,000 Grants
CDBG COMMUNITY FACILITIES 40,000 40,000 40,000 40,000 40,000 200,000 MINOR HOME REPAIR 127,000 127,000 127,000 127,000 127,000 635,000 RAILROAD CROSSING IMPROVEMENTS (73,750) - - - - (73,750) Measure W
TRAIN QUIET ZONE 250,000 - - - - 250,000 Miscellaneous
HOUSING REHABILITATION 60,000 60,000 60,000 60,000 60,000 300,000
SEAL POIN
T PARK POND H2S INVESTIGATION AND REMEDIATION - - - 750,000 - 750,000 Other Agencies
RAILROAD CROSSING IMPROVEMENTS (772,374) - - - - (772,374) Parks and Recreation Tax and Fees
SHOREVIEW PICKLEBALL COURTS 300,000 - - - - 300,000 Private Contributions
CHILD CARE FACILITIES 450,000 450,000 450,000 450,000 450,000 2,250,000 Sewer
CORPORATION YARD UNDERGROUND TANK REPLACEMENT 78,000 - - - - 78,000 Taxes, Fees & Charges
CDD SERVICE IMPROVEMENT-ELECTRONIC & DIGITAL 250,000 250,000 250,000 250,000 250,000 1,250,000 CITYWIDE SOIL STABILIZATION PROGRAM 450,000 - - - - 450,000 CORPORATION YARD UNDERGROUND TANK REPLACEMENT 55,000 - - - - 55,000 Total 3,128,876$ 1,327,000$ 1,527,000$ 2,043,500$ 1,182,000$ 9,208,376$ Grand Totals 65,248,363$ 45,979,647$ 55,425,636$ 39,978,500$ 33,362,000$ 239,994,146$ 207
208
CIP Projects by Funding Source and Category
2024-25
Proposed
Budget
2025-26
Plan
2026-27
Plan
2027-28
Plan
2028-29
Plan
5-Year
Total
General Fund
Bridges
RYDER CREEK BRIDGE PAINTING -$ - $ - $ 750,000$ - $ 750,000$ Buildings
CITYWIDE FIRE-INTRUSION ALARM SYSTEM UPGRADE 250,000 250,000 250,000 250,000 - 1,000,000 ADA ENTRY COMPLIANCE-BERESFORD 350,000 - - - - 350,000 DOWNTOWN PARKING IMPROVEMENTS - 100,000 100,000 100,000 100,000 400,000 ADA COMPLIANCE AND TRANSITION PLANNING - 250,000 35,000 35,000 35,000 355,000 MARINA LIBRARY STRUCTURAL IMPROVEMENTS - 300,000 - - - 300,000 CORPORATION YARD MISCELLANEOUS IMPROVEMENTS - 50,000 50,000 50,000 50,000 200,000 PAINT MAIN LIBRARY 5,300 - - - - 5,300 CITYWIDE FACILITIES CONDITION ASSESSMENT 600,000 - - - - 600,000 BERESFORD BASKETBALL COUTY RESURFACE - - 200,000 - - 200,000 LOS PRADOS COURT LIGHTING IMPROVEMENTS - 300,000 - - - 300,000 BERESFORD RECREATION CENTER: ROOF REPLACEMENT - 700,000 - - - 700,000 CENTRAL RECREATION CENTER: ROOF REPLACEMENT 440,000 - - - - 440,000 CITY
HALL - ROOF REPLACEMENT - - 1,600,000 - - 1,600,000 CORPORATION YARD PAVING 75,000 - 400,000 - - 475,000 DOWNTOWN RESTROOMS 25,000 25,000 25,000 25,000 25,000 125,000 FIRE STATION 21 - INTERIOR PAINTING - 200,000 200,000 - - 400,000 FIRE STATION 24 SHOWER REMODEL 150,000 - - - - 150,000 KING RECREATION CENTER: ROOF REPLACEMENT - 900,000 - - - 900,000 MAIN LIBRARY IMPROVEMENTS - 100,000 - - - 100,000 MAIN LIBRARY: CARPET REPLACEMENT - - 650,000 650,000 650,000 1,950,000 MAIN LIBRARY: LIGHTING CONTROLS UPGRADE 300,000 - - - - 300,000 MAIN LIBRARY: PARKING GARAGE STRUCTURAL REPAIR - 500,000 1,000,000 1,000,000 1,000,000 3,500,000 MAIN STREET GARAGE - WATERPROOFING 300,000 300,000 300,000 300,000 300,000 1,500,000 PARKING LOT RESURFACING (SHORELINE/LAKESHORE/LOS PRADOS/BERESFORD) - 300,000 300,000 300,000 300,000 1,200,000 PO
LICE STATION: PARKING DECK RESURFACING 700,000 - - - - 700,000 POLICE STATION: PARKING GARAGE WATERPROOFING - 50,000 - - - 50,000 RECREATION CENTER BACKUP GENERATOR CONNECTION 50,000 50,000 50,000 50,000 50,000 250,000 SENIOR CENTER: ROOF REPLACEMENT - 700,000 - - - 700,000 TENNIS COURT GARAGE LIFESPAN EVALUATION 50,000 - - - - 50,000 Other City Capital Projects
CITYWIDE PAID PARKING EVAL & IMPLEMENT - - - 66,500 155,000 221,500 POLICE RADIOS - HAND HELD AND MOBILE 773,000 - - - - 773,000 GREEN FLEET CHARGING INFRASTRUCTURE 125,000 100,000 - - - 225,000 EXTERIOR AND INTERIOR PAINTING - CENTRAL PARK GARAGE 300,000 - 300,000 - - 600,000 CORPORATION YARD UNDERGROUND TANK REPLACEMENT 617,000 - - - - 617,000 CITYWIDE ASSISTIVE LISTENING DEVICES - 200,000 200,000 200,000 - 600,000 CITYWIDE FENCE IMPROVEMENTS 100,000 100,000 100,000 100,000 100,000 500,000 209
CIP Projects by Funding Source and Category
2024-25
Proposed
Budget
2025-26
Plan
2026-27
Plan
2027-28
Plan
2028-29
Plan
5-Year
Total
General Fund (Continued)
Parks
PARK CITYWIDE PLAYGROUND EQUIPMENT REPLACEMENT/PUBLIC WORKS 500,000 500,000 500,000 500,000 500,000 2,500,000 CITYWIDE PARK FENCING AND STRUCTURES 200,000 200,000 - - - 400,000 SKATE PLAZA UPDATES 100,000 - - - - 100,000 PARK RESTROOM PHASE V 150,000 - - - - 150,000 SHOREVIEW BASKETBALL COURT RESURFACING - - 500,000 - - 500,000 BERESFORD PICKLEBALL COURTS 25,000 - - - - 25,000 BERESFORD: PICNIC SHELTER SLAB REPLACEMENT - 50,000 - - - 50,000 CITYWIDE EMERGENCY FIELD LIGHTING 120,000 120,000 120,000 - - 360,000 LAKESHORE BASKETBALL COURT - RESURFACE - - - 400,000 - 400,000 LAURELWOOD PARK RETAINING WALL REPAIR 100,000 - - - - 100,000 LOS PRADOS BASKETBALL COURT - RESURFACE - 450,000 - - - 450,000 LOS PRADOS: PICNIC AREA IMPROVEMENTS - 50,000 - - - 50,000 Total 6,405,300$ 6,845,000$ 6,880,000$ 4,776,500$ 3,265,000$ 28,171,800$ Grants
Bikeway/Pedestrian
CDBG PROJECTS 450,000$ 450,000 $ 450,000 $ 450,000 $ 450,000 $ 2,250,000$ 101/92 MULTI-MODAL (FASHION ISLAND CLASS IV BIKE LANE) 554,545 831,819 3,988,636 - - 5,375,000 HILLSDALE BIKE PEDESTRIAN BRIDGE FEASIBILITY STUDY (150,000) - - - - (150,000) DELAWARE SAFE ROUTES TO SCHOOL CORRIDOR 1,401,000 - - - - 1,401,000 Bridges
BERMUDA DRIVE BRIDGE REPLACEMENT 6,100,000 - - - - 6,100,000 Buildings
MARINA LIBRARY STRUCTURAL IMPROVEMENTS 1,758,600 - - - - 1,758,600 KING POOL ASSESSMENT AND IMPROVEMENTS 850,000 - - - - 850,000 Other City Capital Projects
CDBG COMMUNITY FACILITIES 40,000 40,000 40,000 40,000 40,000 200,000 MINOR HOME REPAIR 127,000 127,000 127,000 127,000 127,000 635,000 RAILROAD CROSSING IMPROVEMENTS (73,750) - - - - (73,750) Parks
CITYWIDE PARK PLAY AREA UPGRADE - HISTORIC - 241,828 - - - 241,828 LAKESHORE CHILDCARE 2,000,000 2,000,000
Traffic
DOWNTO
WN GRADE SEPARATION STUDY (1,000,000) - - - - (1,000,000) Total 10,057,395$ 3,690,647$ 4,605,636$ 617,000$ 617,000$ 19,587,678$ Gas Tax
Bikeway/Pedestrian
CITYWIDE BICYCLE PARKING -$ 10,000$ 10,000$ -$ -$ 20,000$ Streets
CITYWIDE STREET REHABILITATION PROGRAM 2,300,000 1,240,000 1,240,000 1,250,000 1,250,000 7,280,000 Traffic
GRAMMERCY DRIVE RETAINING WALL - 50,000 50,000 50,000 50,000 200,000 Total 2,300,000$ 1,300,000$ 1,300,000$ 1,300,000$ 1,300,000$ 7,500,000$ 210
CIP Projects by Funding Source and Category
2024-25
Proposed
Budget
2025-26
Plan
2026-27
Plan
2027-28
Plan
2028-29
Plan
5-Year
Total
Measure A
Bikeway/Pedestrian
CDBG PROJECTS 300,000$ - $ -$ -$ -$ 300,000$ TOD PEDESTRIAN ACCESS STUDY 8,042 - - - - 8,042
HIGH PRIORITY BICYCLE PROJECT DESIGN PACKAGE (452,000) - - - - (452,000) 101/92 MULTI-MODAL (FASHION ISLAND CLASS IV BIKE LANE) - - 200,000 - - 200,000 HILLSDALE BIKE PEDESTRIAN BRIDGE FEASIBILITY STUDY (15,000) - - - - (15,000) CITYWIDE SAFE ROUTES TO SCHOOL CORRIDOR 240,000 240,000 240,000 - - 720,000 BIKE SAN MATEO PROGRAM 250,000 202,000 - - - 452,000 Bridges
CITYWIDE BRIDGE MAINTENANCE 50,000 50,000 20,000 - - 120,000 BERMUDA DRIVE BRIDGE REPLACEMENT 1,580,000 - - - - 1,580,000 Streets
CITYWIDE SIGN INVENTORY AND REPLACEMENT - 150,000 150,000 150,000 - 450,000 CITYWIDE STREET REHABILITATION PACKAGE 2 (550,000) - - - - (550,000) CITYWIDE STREET REHABILITATION PACKAGE 3 (375,000) - - - - (375,000) CITY
WIDE STREET REHABILITATION PROGRAM 1,475,000 2,010,000 2,010,000 2,000,000 2,000,000 9,495,000 Traffic
CITYWIDE TRAFFIC SIGNAL RETIMING - 25,000 25,000 25,000 25,000 100,000 HILLSDALE/ALAMEDA DE LAS PULGAS SIGNAL 400,000 - - - - 400,000 28TH AVENUE GAP CLOSURE CONSTRUCTION 550,000 1,650,000 - - - 2,200,000 ALAMEDA DE LAS PULGAS AND BARNESON INTERSECTION SAFETY AND OPTIMIZATION - 200,000 700,000 - - 900,000 Total 3,461,042$ 4,527,000$ 3,345,000$ 2,175,000$ 2,025,000$ 15,533,042$ Measure S
Bikeway/Pedestrian
QUICK BUILD MOBILITY PROGRAM 500,000 $ - $ -$ -$ -$ 500,000$ Bridges
BERMUDA DRIVE BRIDGE REPLACEMENT 300,000 - - - - 300,000 Buildings
MARINA LIBRARY STRUCTURAL IMPROVEMENTS 2,100,000 - - - - 2,100,000 FIRE STATION 27 - ROOF REPLACEMENT - - - 500,000 - 500,000 HILLSDALE LIBRARY - ROOF REPLACEMENT - - - 500,000 - 500,000 POLICE STATION: PARKING DECK RESURFACING 600,000 - - - - 600,000 SHOREVIEW RECREATION CENTER - ROOF REPLACEMENT - - - 500,000 - 500,000 Parks
SPORTS FIELDS CONVERSION: SYNTHETIC TURF 400,000 1,100,000 - - - 1,500,000 CENTRAL PARK - 100,000 - - - 100,000
GATEWAY PARK PEDESTRIAN BRIDGE IMPROVEMENTS 300,000 - - - - 300,000 PARK RESTROOM REFURBISHMENT - PHASE VI 600,000 1,000,000 - - 1,600,000 Streets
CITYWIDE STREET RECONSTRUCTION PACKAGE 1 225,000 - - - - 225,000 CITYWIDE STREET RECONSTRUCTION PACKAGE 2 (725,000) - - - - (725,000) CITYW
IDE STREET REHABILITATION PROGRAM - 800,000 800,000 800,000 800,000 3,200,000 Traffic
NEIGHBORHOOD TRAFFIC MANAGEMENT - 100,000 100,000 100,000 100,000 400,000 211
CIP Projects by Funding Source and Category
2024-25
Proposed
Budget
2025-26
Plan
2026-27
Plan
2027-28
Plan
2028-29
Plan
5-Year
Total
Total 3,700,000$ 2,700,000 $ 1,900,000 $ 2,400,000 $ 900,000 $ 11,600,000$ Measure W
Bridges
BERMUDA DRIVE BRIDGE REPLACEMENT 900,000 $ - $ - $ - $ - $ 900,000$ Other City Capital Projects
TRAIN QUIET ZONE 250,000 - - - - 250,000 Streets
CITYWIDE STREET RECONSTRUCTION PACKAGE 2 (725,000) - - - - (725,000) CITYWIDE STREET RECONSTRUCTION PACKAGE 3 625,000 - - - - 625,000 CITYWIDE STREET REHABILITATION PROGRAM 100,000 1,000,000 1,000,000 1,000,000 1,000,000 4,100,000 Traffic
DOWNTOWN GRADE SEPARATION STUDY (100,000) - - - - (100,000) Total 1,050,000$ 1,000,000 $ 1,000,000 $ 1,000,000 $ 1,000,000 $ 5,050,000 $ Miscellaneous
Other City Capital Projects
HOUSING REHABILITATION 60,000$ 60,000 $ 60,000 $ 60,000 $ 60,000 $ 300,000$ SEAL POINT PARK POND H2S INVESTIGATION AND REMEDIATION - - - 750,000 - 750,000 Parks
TREE PLANTING - PARKS DIVISION 100,000 100,000 100,000 100,000 100,000 500,000 Total 160,000$ 160,000 $ 160,000 $ 910,000 $ 160,000 $ 1,550,000 $ Other Agencies
Other City Capital Projects
RAILROAD CROSSING IMPROVEMENTS (772,374)$ -$ - $ - $ - $ (772,374)$ Streets
EL CAMINO AT HIGHWAY 92 LANDSCAPE IMPROVEMENTS 1,350,000 - - - - 1,350,000 Total 577,626$ - $ - $ - $ - $ 577,626$ Parks and Recreation Taxes and Fees
Buildings
KING POOL ASSESSMENT AND IMPROVEMENTS -$ 3,000,000$ 3,000,000$ -$ -$ 6,000,000$ Other City Capital Projects
SHOREVIEW PICKLEBALL COURTS 300,000 - - - - 300,000 Parks
CITYWIDE PARK PLAY AREA UPGRADE - HISTORIC (3,700,000) - - (3,700,000) SPORTS FIELDS CONVERSION: SYNTHETIC TURF - - 500,000 1,000,000 500,000 2,000,000 CENTRAL PARK 3,700,000 2,900,000 - - - 6,600,000 SKATE PLAZA UPDATES 85,000 - - - - 85,000 PARKS IRRIGATION CONTROLLER UPGRADE 100,000 100,000 - - - 200,000 GOLF COURSE - WELL DRILLING 53,000 250,000 - - - 303,000 GOLF COURSE UPGRADES 2018-19 - 85,000 - - - 85,000 JAPANESE GARDEN REPAIRS - 250,000 - - - 250,000 LAKESHORE CHILDCARE - 2,500,000 - - - 2,500,000 LAURELWOOD PARK - 775,000 - - - 775,000 LA
URELWOOD PARK PLAYGROUND TBC - 1,610,000 - - - 1,610,000 PARKSIDE AQUATIC PLAY AREA 400,000 - - - - 400,000 Total 938,000$ 11,470,000$ 3,500,000$ 1,000,000$ 500,000$ 17,408,000$ 212
CIP Projects by Funding Source and Category
2024-25
Proposed
Budget
2025-26
Plan
2026-27
Plan
2027-28
Plan
2028-29
Plan
5-Year
Total
Private Contributions
Other City Capital Projects
CHILD CARE FACILITIES 450,000$ 450,000 $ 450,000 $ 450,000 $ 450,000 $ 2,250,000$ Total 450,000$ 450,000 $ 450,000 $ 450,000 $ 450,000 $ 2,250,000 $ RMRA
Streets
CITYWIDE STREET RECONSTRUCTION PACKAGE 2 (1,994,898)$ -$ - $ - $ - $ (1,994,898)$ CITYWIDE STREET RECONSTRUCTION PACKAGE 3 4,694,898 - - - - 4,694,898 CITYWIDE STREET REHABILITATION PROGRAM 500,000 2,700,000 2,700,000 2,700,000 2,700,000 11,300,000 Total 3,200,000$ 2,700,000 $ 2,700,000 $ 2,700,000 $ 2,700,000 $ 14,000,000 $ Sewer Fund
Buildings
CORPORATION YARD MISCELLANEOUS IMPROVEMENTS - $ 50,000$ 50,000 $ 50,000 $ 50,000 $ 200,000$ CORPORATION YARD PAVING 75,000 400,000 - - - 475,000 WWTP PAVING 100,000 1,000,000 - - - 1,100,000 Other City Capital Projects
CORPORATION YARD UNDERGROUND TANK REPLACEMENT 78,000 - - - - 78,000 Sanitary Sewer and Wastewater Management (Clean Water Program) ROOT FOAMING 400,000 412,000 425,000 438,000 452,000 2,127,000 PROGRAM MANAGEMENT - SEWER PROJECTS (5,000,000) - - - - (5,000,000) EAST SAN MATEO LIFT STATION 533,000 - - - - 533,000 BASIN 4 COLLECTION SYSTEM IMPROVEMENTS (14,000,000) - - - - (14,000,000) CLEAN WATER PROGRAM ANNUAL CITYWIDE SANITARY SEWER REHAB 11,000,000 2,900,000 - - - 13,900,000 CLEAN WATER PROGRAM CCTV INSPECTION PROGRAM 700,000 - - - - 700,000 TMDL ENHANCED PLANNING AND INFRASTRUCTURE IMPROVEMENTS 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 12,500,000 SANITARY SEWER FLOW MONITORING & REPORTING - - 125,000 125,000 125,000 375,000
ANNUAL SANI
TARY SEWER REHABILITATION - - 7,120,000 10,350,000 8,500,000 25,970,000 SANITARY SEWER PUMP STATION UPGRADES - - 13,020,000 3,000,000 3,000,000 19,020,000 SANITARY SEWER CCTV INSPECTION PROGRAM - - 900,000 635,000 955,000 2,490,000 WWTP & FLOW MANAGEMENT UPGRADE & EXPANSION 29,573,000 - - - - 29,573,000 CLEAN WATER PROGRAM WWTP ANNUAL MAJOR COMPONENTS 2,100,000 2,000,000 - - - 4,100,000 WWTP ANNUAL REPAIRS - - 3,570,000 3,677,000 3,788,000 11,035,000 Total 28,059,000$ 9,262,000$ 27,710,000$ 20,775,000$ 19,370,000$ 105,176,000$ Stormwater Fees Fund
Other City Capital Projects
CITYWIDE SOIL STABILIZATION PROGRAM - $ 150,000$ 150,000 $ 150,000 $ 150,000 $ 600,000$ Stormwater
MARINA LAGOON DREDGING DESIGN/PLANNING 500,000 - - - - 500,000 Total 500,000$ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 1,100,000 $ 213
CIP Projects by Funding Source and Category
2024-25
Proposed
Budget
2025-26
Plan
2026-27
Plan
2027-28
Plan
2028-29
Plan
5-Year
Total
Taxes, Fees, and Charges
Buildings
CITY HALL IMPROVEMENTS 100,000$ 100,000$ 100,000$ 100,000$ -$ 400,000$ PANIC BUTTONS AT COUNTERS & OFFICES (65,000) - - - - (65,000) OFFICES ACOUSTIC ATTENUATION - CITY HALL 75,000 - - - - 75,000 Other City Capital Projects
CDD SERVICE IMPROVEMENT-ELECTRONIC & DIGITAL 250,000 250,000 250,000 250,000 250,000 1,250,000 CITYWIDE SOIL STABILIZATION PROGRAM 450,000 - - - - 450,000 CORPORATION YARD UNDERGROUND TANK REPLACEMENT 55,000 - - - - 55,000 Stormwater
50,000 - - - - 50,000 Streets
CITYWIDE STREET REHABILITATION PACKAGE 1 (325,000) - - - - (325,000) CITYWIDE STREET RECONSTRUCTION PACKAGE 1 450,000 - - - - 450,000 CITYWIDE STREET RECONSTRUCTION PACKAGE 2 (550,000) - - - - (550,000) CITYWIDE STREET REHABILITATION PROGRAM 1,675,000 350,000 350,000 350,000 350,000 3,075,000 DEVELOPMENT DESIGN STANDARDS 75,000 - - - - 75,000 Total 2,240,000$ 700,000 $ 700,000 $ 700,000 $ 600,000 $ 4,940,000 $ Traffic Impact Fees
Bikeway/Pedestrian
BIKE SAN MATEO PROGRAM -$ 700,000$ 700,000 $ 700,000 $ - $ 2,100,000$ Streets
EL CAMINO AT HIGHWAY 92 LANDSCAPE IMPROVEMENTS 1,650,000 - - - - 1,650,000 Traffic
CITYWIDE TRAFFIC CALMING 150,000 150,000 150,000 150,000 150,000 750,000 Total 1,800,000$ 850,000 $ 850,000 $ 850,000 $ 150,000 $ 4,500,000 $ Tree Replacement Fees
Parks
TREE PLANTING - PARKS DIVISION 350,000 $ 175,000 $ 175,000 $ 175,000 $ 175,000 $ 1,050,000$ Total 350,000$ 175,000 $ 175,000 $ 175,000 $ 175,000 $ 1,050,000 $ Grand Totals 65,248,363$ 45,979,647 $ 55,425,636 $ 39,978,500 $ 33,362,000 $ 239,994,146 $ 214
Funded Projects
PROJECT NAME FUNDING SOURCE
2024-25
Proposed
Budget
2025-26
Plan
2026-27
Plan
2027-28
Plan
2028-29
Plan
5-Year
Total
101/92 MULTI-MODAL (FASHION ISLAND CLASS IV BIKE LANE) Grants 554,545$ 831,819$ 3,988,636$ $ - $ - 5,375,000$ 101/92 MULTI-MODAL (FASHION ISLAND CLASS IV BIKE LANE) Measure A - - 200,000 - - 200,000 28TH AVENUE GAP CLOSURE CONSTRUCTION Measure A 550,000 1,650,000 - - - 2,200,000 ADA COMPLIANCE AND TRANSITION PLANNING General Fund - 250,000 35,000 35,000 35,000 355,000 ADA ENTRY COMPLIANCE-BERESFORD General Fund 350,000 - - - - 350,000 ADAPTATION PLANT Taxes, Fees & Charges 50,000 - - - - 50,000 ALAMEDA DE LAS PULGAS AND BARNESON INTERSECTION SAFETY AND OPTIMIZATIONMeasure A - 200,000 700,000 - - 900,000 ANNUAL SANITARY SEWER REHABILITATION Sewer - - 7,120,000 10,350,000 8,500,000 25,970,000 BASIN 4 COLLECTION SYSTEM IMPROVEMENTS Sewer (14,000,000) - - - - (14,000,000) BERESFORD BASKETBALL COUTY RESURFACE General Fund - - 200,000 - - 200,000 BERESFORD PICKLEBALL COURTS General Fund 25,000 - - - - 25,000 BERESFORD RECREATION CENTER: ROOF REPLACEMENT General Fund - 700,000 - - - 700,000 BERESFORD: PICNIC SHELTER SLAB REPLACEMENT General Fund - 50,000 - - - 50,000 BERMUDA DRIVE BRIDGE REPLACEMENT Grants 6,100,000 - - - - 6,100,000 BERMUDA DRIVE BRIDGE REPLACEMENT Measure A 1,580,000 - - - - 1,580,000 BERMUDA DRIVE BRIDGE REPLACEMENT Measure S 300,000 - - - - 300,000 BERMUDA DRIVE BRIDGE REPLACEMENT Measure W 900,000 - - - - 900,000 BIKE SAN MATEO PROGRAM Measure A 250,000 202,000 - - - 452,000 BIKE SAN MATEO PROGRAM Traffic Impact Fees - 700,000 700,000 700,000 - 2,100,000 CDBG COMMUNITY FACILITIES Grants 40,000 40,000 40,000 40,000 40,000 200,000 CDBG PROJECTS Grants 450,000 450,000 450,000 450,000 450,000 2,250,000 CDBG PROJECTS Measure A 300,000 - - - - 300,000 CDD SERVICE IMPROVEMENT-ELECTRONIC & DIGITAL Taxes, Fees & Charges 250,000 250,000 250,000 250,000 250,000 1,250,000 CENTRAL PARK Measure S - 100,000 - - - 100,000 CENTRAL PARK Parks and Rec Tax and Fees 3,700,000 2,900,000 - - - 6,600,000 CENTRAL RECREATION CENTER: ROOF REPLACEMENT General Fund 440,000 - - - - 440,000 CHILD CARE FACILITIES Private Contributions 450,000 450,000 450,000 450,000 450,000 2,250,000 CITY HALL - ROOF REPLACEMENT General Fund - - 1,600,000 - - 1,600,000 CITY HALL IMPROVEMENTS Taxes, Fees & Charges 100,000 100,000 100,000 100,000 - 400,000 CITYWIDE ASSISTIVE LISTENING DEVICES General Fund - 200,000 200,000 200,000 - 600,000 CITYWIDE BICYCLE PARKING Gas Tax - 10,000 10,000 - - 20,000 CITYWIDE BRIDGE MAINTENANCE Measure A 50,000 50,000 20,000 - - 120,000 CITYWIDE EMERGENCY FIELD LIGHTING General Fund 120,000 120,000 120,000 - - 360,000 CITYWIDE FACILITIES CONDITION ASSESSMENT General Fund 600,000 - - - - 600,000 CITYWIDE FENCE IMPROVEMENTS General Fund 100,000 100,000 100,000 100,000 100,000 500,000 CITYWIDE FIRE-INTRUSION ALARM SYSTEM UPGRADE General Fund 250,000 250,000 250,000 250,000 - 1,000,000 CITYWIDE PAID PARKING EVALUATION & IMPLEMENTATION General Fund - - - 66,500 155,000 221,500 CITYWIDE PARK FENCING AND STRUCTURES General Fund 200,000 200,000 - - - 400,000 CITYWIDE PARK PLAY AREA UPGRADE - HISTORIC Grants - 241,828 - - - 241,828 CITYWIDE PARK PLAY AREA UPGRADE - HISTORIC Parks and Rec Tax and Fees (3,700,000) - - (3,700,000) CITYWIDE SAFE ROUTES TO SCHOOL CORRIDOR Measure A 240,000 240,000 240,000 - - 720,000 CITYWIDE SIGN INVENTORY AND REPLACEMENT Measure A - 150,000 150,000 150,000 - 450,000 CITYWIDE SOIL STABILIZATION PROGRAM Stormwater Fee 150,000 150,000 150,000 150,000 600,000 CITYWIDE SOIL STABILIZATION PROGRAM Taxes, Fees & Charges 450,000 - - - - 450,000 CITYWIDE STREET RECONSTRUCTION PACKAGE 1 Measure S 225,000 - - - - 225,000 CITYWIDE STREET RECONSTRUCTION PACKAGE 1 Taxes, Fees & Charges 450,000 - - - - 450,000 CITYWIDE STREET RECONSTRUCTION PACKAGE 2 Measure S (725,000) - - - - (725,000) CITYWIDE STREET RECONSTRUCTION PACKAGE 2 Measure W (725,000) - - - - (725,000) CITYWIDE STREET RECONSTRUCTION PACKAGE 2 RMRA (1,994,898) - - - - (1,994,898) CITYWIDE STREET RECONSTRUCTION PACKAGE 2 Taxes, Fees & Charges (550,000) - - - - (550,000) CITYWIDE STREET RECONSTRUCTION PACKAGE 3 Measure W 625,000 - - - - 625,000 CITYWIDE STREET RECONSTRUCTION PACKAGE 3 RMRA 4,694,898 - - - - 4,694,898 215
Funded Projects
PROJECT NAME FUNDING SOURCE
2024-25
Proposed
Budget
2025-26
Plan
2026-27
Plan
2027-28
Plan
2028-29
Plan
5-Year
Total
CITYWIDE STREET REHABILITATION PACKAGE 1 Taxes, Fees & Charges (325,000) - - - - (325,000) CITYWIDE STREET REHABILITATION PACKAGE 2 Measure A (550,000) - - - - (550,000) CITYWIDE STREET REHABILITATION PACKAGE 3 Measure A (375,000) - - - - (375,000) CITYWIDE STREET REHABILITATION PROGRAM Gas Tax 2,300,000 1,240,000 1,240,000 1,250,000 1,250,000 7,280,000 CITYWIDE STREET REHABILITATION PROGRAM Measure A 1,475,000 2,010,000 2,010,000 2,000,000 2,000,000 9,495,000 CITYWIDE STREET REHABILITATION PROGRAM Measure S - 800,000 800,000 800,000 800,000 3,200,000 CITYWIDE STREET REHABILITATION PROGRAM Measure W 100,000 1,000,000 1,000,000 1,000,000 1,000,000 4,100,000 CITYWIDE STREET REHABILITATION PROGRAM RMRA 500,000 2,700,000 2,700,000 2,700,000 2,700,000 11,300,000 CITYWIDE STREET REHABILITATION PROGRAM Taxes, Fees & Charges 1,675,000 350,000 350,000 350,000 350,000 3,075,000 CITYWIDE TRAFFIC CALMING Traffic Impact Fees 150,000 150,000 150,000 150,000 150,000 750,000 CITYWIDE TRAFFIC SIGNAL RETIMING Measure A - 25,000 25,000 25,000 25,000 100,000 CORPORATION YARD MISCELLANEOUS IMPROVEMENTS General Fund - 50,000 50,000 50,000 50,000 200,000 CORPORATION YARD MISCELLANEOUS IMPROVEMENTS Sewer 50,000 50,000 50,000 50,000 200,000 CORPORATION YARD UNDERGROUND TANK REPLACEMENT General Fund 617,000 - - - - 617,000 CORPORATION YARD UNDERGROUND TANK REPLACEMENT Sewer 78,000 - - - - 78,000 CORPORATION YARD UNDERGROUND TANK REPLACEMENT Taxes, Fees & Charges 55,000 - - - - 55,000 CORPORATION YARD PAVING General Fund 75,000 - 400,000 - - 475,000 CORPORATION YARD PAVING Sewer 75,000 400,000 - - - 475,000 CLEAN WATER PROGRAM ANNUAL CITYWIDE SANITARY SEWER REHAB Sewer 11,000,000 2,900,000 - - - 13,900,000 CLEAN WATER PROGRAM CCTV INSPECTION PROGRAM Sewer 700,000 - - - - 700,000 CLEAN WATER PROGRAM WWTP ANNUAL MAJOR COMPONENTS Sewer 2,100,000 2,000,000 - - - 4,100,000 DELAWARE SAFE ROUTES TO SCHOOL CORRIDOR Grants 1,401,000 - - - - 1,401,000 DEVELOPMENT DESIGN STANDARDS Taxes, Fees & Charges 75,000 - - - - 75,000 DOWNTOWN GRADE SEPARATION STUDY Grants (1,000,000) - - - - (1,000,000) DOWNTOWN GRADE SEPARATION STUDY Measure W (100,000) - - - - (100,000) DOWNTOWN PARKING IMPROVEMENTS General Fund - 100,000 100,000 100,000 100,000 400,000 DOWNTOWN RESTROOMS General Fund 25,000 25,000 25,000 25,000 25,000 125,000 EAST SAN MATEO LIFT STATION Sewer 533,000 - - - - 533,000 EL CAMINO AT HIGHWAY 92 LANDSCAPE IMPROVEMENTS Other Agencies 1,350,000 - - - - 1,350,000 EL CAMINO AT HIGHWAY 92 LANDSCAPE IMPROVEMENTS Traffic Impact Fees 1,650,000 - - - - 1,650,000 EXTERIOR AND INTERIOR PAINTING - CENTRAL PARK GARAGE General Fund 300,000 - 300,000 - - 600,000 FIRE STATION 21 - INTERIOR PAINTING General Fund - 200,000 200,000 - - 400,000 FIRE STATION 24 SHOWER REMODEL General Fund 150,000 - - - - 150,000 FIRE STATION 27 - ROOF REPLACEMENT Measure S - - - 500,000 - 500,000 GATEWAY PARK PEDESTRIAN BRIDGE IMPROVEMENTS Measure S 300,000 - - - - 300,000 GOLF COURSE - WELL DRILLING Parks and Rec Tax and Fees 53,000 250,000 - - - 303,000 GOLF COURSE UPGRADES 2018-19 Parks and Rec Tax and Fees 85,000 - - 85,000 GRAMMERCY DRIVE RETAINING WALL Gas Tax 50,000 50,000 50,000 50,000 200,000 GREEN FLEET CHARGING INFRASTRUCTURE General Fund 125,000 100,000 - - - 225,000 HIGH PRIORITY BICYCLE PROJECT DESIGN PACKAGE Measure A (452,000) - - - - (452,000) HILLSDALE BIKE PEDESTRIAN BRIDGE FEASIBILITY STUDY Grants (150,000) - - - - (150,000) HILLSDALE BIKE PEDESTRIAN BRIDGE FEASIBILITY STUDY Measure A (15,000) - - - - (15,000) HILLSDALE LIBRARY - ROOF REPLACEMENT Measure S - - - 500,000 - 500,000 HILLSDALE/ALAMEDA DE LAS PULGAS SIGNAL Measure A 400,000 - - - - 400,000 HOUSING REHABILITATION Miscellaneous 60,000 60,000 60,000 60,000 60,000 300,000 JAPANESE GARDEN REPAIRS Parks and Rec Tax and Fees - 250,000 250,000 KING POOL ASSESSMENT AND IMPROVEMENTS Grants 850,000 - - - - 850,000 KING POOL ASSESSMENT AND IMPROVEMENTS Parks and Rec Tax and Fees - 3,000,000 3,000,000 - - 6,000,000 KING RECREATION CENTER: ROOF REPLACEMENT General Fund - 900,000 - - - 900,000 LAKESHORE BASKETBALL COURT - RESURFACE General Fund - - - 400,000 - 400,000 LAKESHORE CHILDCARE Grants 2,000,000 2,000,000 LAKESHORE CHILDCARE Parks and Rec Tax and Fees 2,500,000 2,500,000 216
Funded Projects
PROJECT NAME FUNDING SOURCE
2024-25
Proposed
Budget
2025-26
Plan
2026-27
Plan
2027-28
Plan
2028-29
Plan
5-Year
Total
LAURELWOOD PARK Parks and Rec Tax and Fees - 775,000 775,000 LAURELWOOD PARK PLAYGROUND TBC Parks and Rec Tax and Fees - 1,610,000 1,610,000 LAURELWOOD PARK RETAINING WALL REPAIR General Fund 100,000 - - - - 100,000 LOS PRADOS BASKETBALL COURT - RESURFACE General Fund - 450,000 - - - 450,000 LOS PRADOS COURT LIGHTING IMPROVEMENTS General Fund - 300,000 - - - 300,000 LOS PRADOS: PICNIC AREA IMPROVEMENTS General Fund - 50,000 - - - 50,000 MAIN LIBRARY IMPROVEMENTS General Fund - 100,000 - - - 100,000 MAIN LIBRARY: CARPET REPLACEMENT General Fund - - 650,000 650,000 650,000 1,950,000 MAIN LIBRARY: LIGHTING CONTROLS UPGRADE General Fund 300,000 - - - - 300,000 MAIN LIBRARY: PARKING GARAGE STRUCTURAL REPAIR General Fund - 500,000 1,000,000 1,000,000 1,000,000 3,500,000 MAIN STREET GARAGE - WATERPROOFING General Fund 300,000 300,000 300,000 300,000 300,000 1,500,000 MARINA LAGOON DREDGING DESIGN/PLANNING Stormwater Fee 500,000 - - - - 500,000 MARINA LIBRARY STRUCTURAL IMPROVEMENTS General Fund - 300,000 - - - 300,000 MARINA LIBRARY STRUCTURAL IMPROVEMENTS Grants 1,758,600 - - - - 1,758,600 MARINA LIBRARY STRUCTURAL IMPROVEMENTS Measure S 2,100,000 - - - - 2,100,000 MINOR HOME REPAIR Grants 127,000 127,000 127,000 127,000 127,000 635,000 NEIGHBORHOOD TRAFFIC MANAGEMENT Measure S - 100,000 100,000 100,000 100,000 400,000 OFFICES ACOUSTIC ATTENUATION - CITY HALL Taxes, Fees & Charges 75,000 - - - - 75,000 PAINT MAIN LIBRARY General Fund 5,300 - - - - 5,300 PANIC BUTTONS AT COUNTERS & OFFICES Taxes, Fees & Charges (65,000) - - - - (65,000) PARK CITYWIDE PLAYGROUND EQUIPMENT REPLACEMENT/PUBLIC WORKS General Fund 500,000 500,000 500,000 500,000 500,000 2,500,000 PARK RESTROOM PHASE V General Fund 150,000 - - - - 150,000 PARK RESTROOM REFURBISHMENT - PHASE VI Measure S - 600,000 1,000,000 - - 1,600,000 PARKING LOT RESURFACING (SHORELINE/LAKESHORE/LOS PRADOS/BERESFORD) General Fund - 300,000 300,000 300,000 300,000 1,200,000 PARKS IRRIGATION CONTROLLER UPGRADE Parks and Rec Tax and Fees 100,000 100,000 - - - 200,000 PARKSIDE AQUATIC PLAY AREA Parks and Rec Tax and Fees 400,000 - - - - 400,000 POLICE RADIOS - HAND HELD AND MOBILE General Fund 773,000 - - - - 773,000 POLICE STATION: PARKING DECK RESURFACING General Fund 700,000 - - - - 700,000 POLICE STATION: PARKING DECK RESURFACING Measure S 600,000 - - - - 600,000 POLICE STATION: PARKING GARAGE WATERPROOFING General Fund - 50,000 - - - 50,000 PROGRAM MANAGEMENT - SEWER PROJECTS Sewer (5,000,000) - - - - (5,000,000) QUICK BUILD MOBILITY PROGRAM Measure S 500,000 - - - - 500,000 RAILROAD CROSSING IMPROVEMENTS Grants (73,750) - - - - (73,750) RAILROAD CROSSING IMPROVEMENTS Other Agencies (772,374) - - - - (772,374) RECREATION CENTER BACKUP GENERATOR CONNECTION General Fund 50,000 50,000 50,000 50,000 50,000 250,000 ROOT FOAMING Sewer 400,000 412,000 425,000 438,000 452,000 2,127,000 RYDER CREEK BRIDGE PAINTING General Fund - - - 750,000 750,000 SANITARY SEWER CCTV INSPECTION PROGRAM Sewer - - 900,000 635,000 955,000 2,490,000 SANITARY SEWER FLOW MONITORING & REPORTING Sewer - - 125,000 125,000 125,000 375,000 SANITARY SEWER PUMP STATION UPGRADES Sewer - - 13,020,000 3,000,000 3,000,000 19,020,000 SEAL POINT PARK POND H2S INVESTIGATION AND REMEDIATION Miscellaneous - - - 750,000 - 750,000 SENIOR CENTER: ROOF REPLACEMENT General Fund - 700,000 - - - 700,000 SHOREVIEW BASKETBALL COURT RESURFACING General Fund - - 500,000 - - 500,000 SHOREVIEW PICKLEBALL COURTS Parks and Rec Tax and Fees 300,000 - - - - 300,000 SHOREVIEW RECREATION CENTER - ROOF REPLACEMENT Measure S - - - 500,000 - 500,000 SKATE PLAZA UPDATES General Fund 100,000 - - - - 100,000 SKATE PLAZA UPDATES Parks and Rec Tax and Fees 85,000 - - - - 85,000 SPORTS FIELDS CONVERSION: SYNTHETIC TURF Measure S 400,000 1,100,000 - - - 1,500,000 SPORTS FIELDS CONVERSION: SYNTHETIC TURF Parks and Rec Tax and Fees - - 500,000 1,000,000 500,000 2,000,000 TENNIS COURT GARAGE LIFESPAN EVALUATION General Fund 50,000 - - - - 50,000 TMDL ENHANCED PLANNING AND INFRASTRUCTURE IMPROV Sewer 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 12,500,000 TOD PEDESTRIAN ACCESS STUDY Measure A 8,042 - - - - 8,042 217
Funded Projects
PROJECT NAME FUNDING SOURCE
2024-25
Proposed
Budget
2025-26
Plan
2026-27
Plan
2027-28
Plan
2028-29
Plan
5-Year
Total
TRAIN QUIET ZONE Measure W 250,000 - - - - 250,000 TREE PLANTING - PARKS DIVISION Miscellaneous 100,000 100,000 100,000 100,000 100,000 500,000 TREE PLANTING - PARKS DIVISION Tree Replacement Fee 350,000 175,000 175,000 175,000 175,000 1,050,000 WWTP & FLOW MANAGEMENT UPGRADE & EXPANSION Sewer 29,573,000 - - - - 29,573,000 WWTP ANNUAL REPAIRS Sewer - - 3,570,000 3,677,000 3,788,000 11,035,000 WWTP PAVING Sewer 100,000 1,000,000 - - - 1,100,000 Grand Totals 65,248,363$ 45,979,647$ 55,425,636$ 39,978,500$ 33,362,000$ 239,994,146$ 218
Unfunded Projects
Project Name Total Estimated
Cost
Central Park (Phase 2-4) $ 60,000,000
New Central Park Parking Garage 32,000,000
Bay Meadows Community Park 30,000,000
New Corporation Yard Facility 26,000,000
Parking Facility Structural Repairs 18,000,000
Coyote Point Drainage Area 17,050,000
19th Avenue Drainage Area 11,972,000
Marina Lagoon Dredging 11,900,000
Citywide Park Play Area Upgrade 10,000,000
Laurel Creek Drainage Area 9,567,000
16th Avenue Drainage Area 9,521,000
Laurelwood / Sugarloaf Open Space 8,215,000
City Hall - Council Chambers Improvements 7,100,000 Joinville Pool Improvements 6,000,000
Detroit Drive Drainage Area 5,728,000
Citywide Park Signs 5,000,000
Shoreline Parks 5,000,000
Boat Launch at Parkside Aquatic 4,500,000
Mariner's Island Bridge Approach Stabilization 3,760,000 Monte Diablo Avenue Pedestrian Scale Lighting 3,300,000 Palm Avenue Pedestrian Scale Lighting 3,300,000 Main Library Improvements 3,183,575
San Mateo Creek Drainage Area 2,620,000
Peninsula Avenue Bike Corridor 2,182,000
Paint Exterior Main Street Garage 1,500,000
Park Renovation Shoreview Park Master Plan and Implementation 1,200,000 Downtown Twinkle Light Phase 3 900,000
Exterior and Interior Painting - Transit Center 900,000 Paint Main Library 800,000
Golf Course Upgrades - Bunker Upgrade 750,000 Downtown Twinkle Light Phase 2 600,000
Pacific Boulevard Drainage Channel Rehabilitation 600,000 Parks Amenities Assesement 600,000
Install Security Cameras at Selected Parks 500,000 Green Infrastructure Rehabilitation 400,000 Pathway Repairs at Various Parks 375,000
3rd Avenue / Norfolk Intersection Ped / Bike Access Improvement 370,000 Restroom Building Replacement Trinta 350,000 Fire Station #27 Improvements 260,000
East 5th Avenue Pedestrian Scale Lighting 220,000 Streetlight Master Plan 200,000
Police Department Interior Work Reorganization 150,000 Refufurbish/Replace Fence at Japanese Garden 125,000 Lakeshore Daycare Facility ADA Entry 100,000 Refurbish North End of Koi Pond 90,000
Police Department Exterior - Repaint Deck Fencing 50,000 Grand Total 306,938,575$
Appendix
219
Financial Policies
Statement of Purpose
The financial integrity of our City government is of utmost importance. To discuss, write, and adopt a set of financial policies is a key element to maintaining this integrity. Our City has evolved with a variety of financial policies that can be found in many different sources, including City Council resolutions, budget documents, and capital improvement
programs. The set of policies within this document, adopted each year with our budget, serves as a central reference point of the most important of our policies, which are critical to the continued financial health of our local government.
Written, adopted financial policies have many benefits, such as assisting elected officials and staff in the financial management of the City, saving time and energy when
discussing financial matters, engendering public
confidence, and providing continuity over time as elected officials and staff members change. While these policies will be amended periodically, they provide the foundation and framework for many of the issues and decisions facing the City. They promote sound financial management and assist in the City’s stability, efficiency, and effectiveness.
The following policies are divided into ten (10) general categories for ease of reference. These categories include:
1. General
2. Accounting, Auditing, and Financial Reporting
3. Funding Balance and Reserve
4. Pension and Retirement Funding
5. Internal Service Fund
6. Debt
7. Revenue
8. Capital Improvement
9. Investment
10. Operating Budget
Except as otherwise noted, all policies included in this document are currently adhered to.
Additionally, included at the end of this section are specific policy benchmarks along with their status.
General
The City will:
• Manage its financial assets in a sound and prudent
manner.
• Maintain and further develop programs to ensure its
long-term ability to fund core services and pay all
costs necessary to provide the level and quality of
service required by its citizens.
• Establish and maintain investment policies that are in accordance with State laws.
• Follow the financial sustainability guiding principles to provide a roadmap to guide future financial decisions.
Accounting, Auditing, and Financial
Reporting
Accounting Standards
The City’s accounting of financial systems shall be
maintained in accordance with Generally Accepted
Accounting Principles (GAAP), standards of the
Governmental Accounting Standards Board (GASB), and the Government Finance Officers Association (GFOA).
Annual Audit
An independent certified public accounting firm will
perform an annual audit, and its opinions will be included in the Annual Comprehensive Financial Report and presented to the City Council at a public meeting.
Financial Information
It is the policy of the City of San Mateo to provide all financial information in a thorough, timely fashion, and in a format that is easy for City Council, citizens, and City employees to understand and utilize.
It is the City’s goal to maintain accounting records,
processes, and procedures in such a manner as to receive an unmodified audit opinion and to maintain a Certificate of Achievement for Excellence in Financial Reporting from the GFOA.
Funding Balance and Reserve
The City utilizes a variety of accounting funds for recording revenues and expenditures of the City. At the end of each fiscal year, budgeted/appropriated expenditure authority lapses, with the exception of capital project spending and operating expenses that have been incurred but not paid (encumbered). The remaining dollars left in each fund are unassigned and constitute available funds of the City. Fund balance will be reported in the following classifications:
220
Financial Policies
Nonspendable Fund Balance
Amounts that are not in spendable form, such as inventory, prepaid amounts, long-term receivables, and those
that legally or contractually must be kept intact, such as endowment corpus of revolving loan funds.
Restricted Fund Balance
Amounts that can be used only for specific purposes due to constitutional provisions, enabling legislation, or externally imposed constraints, such as restrictions imposed by
creditors, grantors, or other governments.
Committed Fund Balance
Amounts that can only be used for specific purposes
because of a formal action by the government’s highest
decision-making authority. These constraints are binding unless removed in the same manner in which they were
originally committed.
Assigned Fund Balance
Amounts intended for specific purposes but not restricted or committed. The assigned fund balance can never be in excess of the total fund balance less the non-spendable, restricted, and committed components of fund balance.
Ultimately, this is the residual fund balance for all funds other than General Fund.
Unassigned Fund Balance
The residual classification for the General Fund, the only governmental fund that can report a positive unassigned fund balance. Other funds might have a negative
unassigned fund balance due to overspending restricted, committed, or assigned amounts.
General Fund
The General Fund reserve will be maintained in an amount equal to at least three months of the annual General Fund operating expenditure budget. This reserve is designed
to be used in the event of significant financial emergency:
for catastrophic events such as an earthquake, and for
service stability to moderate the impact of economic
cycles. City Council may, at its discretion, reserve additional funds above the minimum. Such additional reserves
may be set aside for specific purposes, such as capital projects, for known significant future cost items, or as general operational reserves. As such, based on actual
and projected General Fund revenues and expenditure
trends, the General Fund Rainy Day Reserves, which are
the remainder after accounting for the 25% reserve and the housing set- aside, will maintain a balance of $30 million.
This amount reflects the difference between the peak of the Rainy Day Reserve in 2018-19 of $54 million to the
projected trough of $24 million in 2026-27.
Enterprise Fund
The City’s Sewer Enterprise Fund will maintain reserves equal to four months of operating expenses.
Special Revenue Funds
The City’s Construction Services Fund will maintain
reserves equal to twelve months of budgeted operating
expenditures.
Pension and Retirement Funding
The City contracts with the California Public Employees' Retirement System for pension benefits. The City will
make minimum annual payments for the employer share
equal to the required Annual Required Contribution (ARC) established by actuarial valuation but, in any given year, no less than the normal cost.
The City offers a retiree health benefit to employees of $160 per month. The City will fund the Actuarially-
Determined Contribution (ADC) established by actuarial
valuation in an irrevocable trust. Actuarial valuations will be conducted on a biennial basis consistent with accounting standards.
Internal Service Fund
Vehicle and Equipment Replacement Fund
Through the use of the Vehicle/Equipment Replacement
Fund, the City will annually budget sufficient funds to provide for the orderly replacement of the City’s fleet, vehicles, computers, radios, equipment, technology
infrastructure, and other major capital outlay. The fund is supported by charges to user departments, which are
adjusted annually based on the departments’ proportionate share of estimated expenses*. Sufficient reserves will be maintained in the Replacement Fund to provide for the
scheduled replacement of equipment at the end of their
useful lives.
Fleet and Building Maintenance Fund
Through the use of the Fleet and Building Maintenance
Fund, the City will annually budget sufficient funds
to provide for orderly fleet and building maintenance
and repair. The fund is supported by charges to user
departments which are adjusted annually based on the
department’s proportionate share of estimated expenses*.
Sufficient reserves will be maintained in the Replacement Fund to provide for the scheduled replacement of
equipment at the end of their useful lives.
221
Financial Policies
*Internal service funds are allocated proportionate to the expenses with exception of the Community Development Block Grant Fund, which needs to maintain less than 10% in indirect costs. Charges may be reduced in this fund if necessary.
Risk Management Funds
The City maintains a Comprehensive Liability Insurance
Fund and a Workers’ Compensation Insurance Fund for the purpose of property, liability, and workers’ compensation expenses. These funds pay insurance premiums, benefit
and settlement payments, and administrative and operating expenses. The City will complete an actuarial valuation of these funds every other year. The Workers’ Compensation Fund is supported by charges to other City funds for the services it provides*. These annual charges for service shall reflect historical experience and shall be established to approximately equal the annual expenses of the fund.
The Comprehensive Liability Fund is predominantly
supported by the General Fund. Separate reserves shall
be maintained for current and long-term general liability and workers’ compensation liability at a level which will adequately fund the City’s potential loss exposure in each area. The practice is to establish reserves in both funds at least at the marginally acceptable level as determined by the actuarial report.
Debt
The City is bound by a provision in State law limiting
indebtedness for California cities to 15% of the assessed value of all real and personal property of the City. The City of San Mateo has been prudent in its use of debt to finance projects and major purchases. Prior to the issuance of any debt, the funding source for the debt service is identified and designated. The level of debt to which the City obligates itself is managed within available resources and represents a minimal cost to general taxpayers.
By managing the repayment of new debt, current City
operations are not affected.
Credit Rating
It is the City’s goal for its general obligation (GO) bonds to maintain a AAA rating, and for the Sewer Enterprise to
maintain a AA-/Aa2 credit rating. The factors that contribute to the high rating include the City’s strong financial
management, low debt levels, budgetary and fiscal
controls, and accountability. To support this policy, the City will continue to maintain its position of full financial disclosure and proactive fiscal planning.
Revenue
General Fund Revenue
The City will strive to develop and maintain a diversified and reliable revenue stream to avoid becoming overly
dependent on any single type of revenue. Efforts will
be directed to optimize existing revenue sources while
periodically reviewing potential new revenue sources.
Budgeted revenues will be estimated conservatively using accepted standards and estimates provided by the state, other governmental agencies, or reliable economic
forecasters, when available. Due to the volatile nature of the property transfer tax, revenue is projected using a consistent methodology based on historical averages.
Grants
The City shall actively pursue federal, state, and other grant opportunities when deemed appropriate. Before
accepting any grant, the City shall thoroughly consider the implications in terms of ongoing obligations that will be required in connection with acceptance of said grant, including replacement and ongoing operating costs.
Enterprise Fund Fees and Charges
The City will set user fees for its Enterprise Fund at a rate that fully covers direct and indirect costs of providing the service, planned capital improvements that may be
necessary from time to time, and maintains a debt coverage ratio of at least 120% of net revenues for compliance
purposes with outstanding debt covenants.
User Service Fees
The City may impose user fees wherever appropriate.
Such fees will recover the cost of providing the service, demonstrating a nexus to benefits received, including
all direct and indirect costs, administrative overhead, depreciation, etc. By policy, Council may direct certain fees to be lowered for particular purposes. Waivers of user fees will be presented for Council approval as appropriate.
Certain fees are based upon market conditions and are not subject to the limitations of cost recovery. These fees may be adjusted periodically by the City Council. In general, fees will be reviewed no less than annually to ensure that full cost recovery levels are identified.
222
Financial Policies
Capital Improvement
Five-Year Capital Improvement Program (CIP)
The City shall annually prepare a capital improvement
spending program, projecting capital needs for a five-year period. This CIP shall be comprised of all the City’s funds.
The City has been working toward providing a reasonable regular contribution from the General Fund to capital
improvements without reducing services. The first year
of the five-year CIP will be consistent with, and adopted as a component of, the annual operating budget. In the
development of the Capital Improvement Program, the
operating costs associated with the capital project will be projected and considered in conjunction with the CIP.
Enterprise Fund Capital Improvements
Capital Improvements funded from the Enterprise Fund
shall be paid for in a combination of “pay-as-you-go”
financing and the use of long-term debt. The City shall periodically review its enterprise capital needs and
establish capital spending plans that are appropriate and reflect a combination of debt and “pay-as-you-go,” while attempting to keep the enterprise service rates competitive with those in the surrounding area.
Investment
The Investment Advisory Committee and City Council shall annually review and update, or modify as appropriate, the City’s investment policy. The policy shall be adopted by resolution of the City Council based upon the City staff and Investment Advisory Committee’s recommendations.
Reports on the City’s investment portfolio shall be
developed and presented to the City Council quarterly. City funds will be managed in a prudent and diligent manner
with emphasis on safety, liquidity, and yield, in that order.
Operating Budget
Balanced Operating Budget
It is the City’s policy to adopt a balanced budget where operating revenues and available resources are equal to or exceed operating expenditures. Any year-end operating surpluses will revert to unappropriated balances for use in maintaining reserve levels set by policy or available for capital projects and/or “one-time only” General Fund expenditures.
Budget Document
The budget document shall serve as the official financial plan for the City. It will serve as the policy document of the City Council for implementing Council goals and objectives.
The budget shall provide staff the resources necessary to accomplish City Council-determined service levels.
The City has two-year business plan development
procedures. The two-year business plan process requires that each department submit two one-year expenditure
plans and revenue estimates to be provided to the City
Council for approval. Only the first of the two-year budget will be adopted. The second year represents a projected plan which will be subject to amendment in the following year. In any budget cycle, to remain adaptable to changing economic and/or operational conditions, the City may
choose to develop a one-year plan instead of a two-year budget plan.
Budget Control and Accountability
Department heads are responsible for containing
expenditures within their budgeted appropriations as
approved by the City Council. Subsequent to the adoption of the budget, all additional changes to the budget that have a financial impact require City Manager and City
Council approval.
Activities of the General Fund, Special Revenue Funds,
Debt Service Funds, Proprietary, and Capital Funds are
included in the annual budget. The level of budgetary
control is the department within each fund.
223
Financial Policies
Policy Status
ACCOUNTING
Benchmark
The City's accounting of financial systems shall be maintained in accordance with Generally Accepted Accounting Principles (GAAP), standards of the Governmental Accounting Standards Board (GASB), and the Government Finance Officers Association (GFOA).
Status Met
Benchmark It is the City’s goal to maintain accounting records, processes, and procedures in such a manner as to receive an unmodified audit opinion and to maintain a Certificate of Achievement for Excellence in Financial Reporting from the GFOA.
Status Met
RESERVE / SINKING FUND
Benchmark The General Fund reserve will be maintained in an amount equal to at least three months of the annual General Fund operating expenditure budget.
Status Met
Benchmark The Rainy Day Reserves will maintain a balance of at least $30 million.
Status Met
Benchmark The City’s Sewer Enterprise Fund will maintain reserves equal to four months of operating expenses.
Status Met
Benchmark The City’s Construction Services Fund will maintain reserves equal to twelve months of budgeted operating expenditures.
Status Met
Benchmark The City will maintain Comprehensive Liability and Workers’ Compensation insurance reserves at no less than marginally acceptable confidence levels.
Status Met
Benchmark
Through the use of the Vehicle and Equipment Replacement Fund, the City will annually budget sufficient funds to provide for the orderly replacement of the City’s fleet, vehicles, computers, radios, equipment, technology infrastructure, and other major capital outlay.
Status Met
Benchmark Through the use of the Fleet and Building Maintenance Fund, the City will annually budget sufficient funds to provide for the orderly fleet and building maintenance and repair.
Status Met
Benchmark A sinking fund for building component/replacement will be maintained.
Status Annual baseline funding of $410,000 has been provided for HVAC, roofing, floor covering, and remodel projects.
DEBT
Benchmark It is the City’s goal for its general obligation (GO) bonds to maintain a AAA rating, and for the Sewer Enterprise to maintain a AA-/ Aa2 credit rating.
Status Met. GO Bonds rated AAA by S&P. Sewer Enterprise rated Aa2 by Moody's, AA- by S&P. 224
Financial Policies
REVENUE
Benchmark Budgeted revenues will be estimated conservatively using accepted standards and estimates provided by the state, other governmental agencies, or reliable economic forecasters when available.
Status Met
Benchmark Property Transfer Tax is projected using a consistent methodology, which takes a long-term perspective to temper variance from year to year.
Status
Met. Property transfer tax is estimated at $8.0 million per year throughout the General Fund Long-Term Financial Plan, reflecting the expectation that the federal funds rate will gradually decline, and the lower interest rate environment will buoy the real estate market.
Benchmark Full cost recovery for user fees will be achieved.
Status Met. All charges for services are based on the cost of providing the services.
Benchmark Full cost recovery for indirect costs will be achieved.
Status Met
Benchmark The City shall actively pursue federal, state, and other grant opportunities when deemed appropriate.
Status Met. Continuing to assess and apply for grants with a focus on ensuring matching funds are identified, as applicable, and ongoing costs are considered.
CAPITAL IMPROVEMENT
Benchmark The City has been working toward providing a reasonable regular transfer from the General Fund to capital improvements without reducing services.
Status
Met. The baseline General Fund transfer is $2.69 million to fund streets, building components, and sidewalk repair.
Benchmark Continue to use bond proceeds and other funding sources for capital projects.
Status Met. Examples are streets and flood control, golf course , wastewater treatment plant, library, and fire station.
INVESTMENT
Benchmark City funds will be managed in a prudent and diligent manner with emphasis on safety, liquidity, and yield; in that order.
Status Met
OPERATING BUDGET
Benchmark It is the City's policy to adopt a balanced budget, where operating revenues and available resources are equal to or exceed operating expenditures.
Status Met
Benchmark The City Manager shall annually prepare and present a proposed operating budget through two study sessions by no later than June of the prior fiscal year; and City Council will adopt said budget no later than June 30th of each year.
Status Met
225
Gann Appropriations Limit
CITY OF SAN MATEO APPROPRIATIONS LIMIT FOR FISCAL YEAR 2024-25 AMOUNT SOURCE A Last Y ear’s Limit $ 260,445,497 2023-24 Limit
B Adjustment Factors
1. Population 0.9950 CA Dept. of Finance
2. Inflation 1.0362 CA Dept. of Finance
1.0310 B1*B2
Total Adjustment % 0.0310 B1*B2-1
C Annual Adjustment $ 8,078,759 A*B
D This Y ear’s Limit $ 268,524,256 A+C
E Tax Proceeds Subject to the Limit
Property Tax $ 86,666,000 2024-25 Budget
Sales Tax 29,700,000 2024-25 Budget
Property Transfer Tax 8,000,000 2024-25 Budget
Other Tax 12,450,000 2024-25 Budget
Interest Allocation 6,000,000 2024-25 Budget
Total $ 142,816,000
Amount Under / (Over) Limit $ 125,708,256 D-E
City of San Mateo Gann Appropriations Limit as Defined in Article XIII B of the California State Constitution
The voters of California, during a special election in 1979, approved Article XIII-B of the California State Constitution.
Informally known as the “Gann Initiative,” Article XIII-B provides limits regarding the total amount of appropriations in any fiscal year from “the proceeds of taxes.”
In 1980, the State Legislature added Section 7900 et seq. to the Government Code, providing that the governing
body of each local jurisdiction must establish, by resolution, an appropriations limit for the following year. The
appropriations limit for any fiscal year was equal to the previous year’s limit, adjusted for population changes and the changes in the US Consumer Price Index (or California per capita personal income, if smaller). The necessary
statistical information is provided by the California
Department of Finance.
However, the original Article XIII-B (Proposition 4) and its implementing legislation were modified by Proposition 111 and SB 88 by the voters in June 1980. The changes were
incorporated into the fiscal year 1990-91 and fiscal year 1991- 92 appropriations limits. Beginning with the fiscal year 1990- 91 appropriations limit, a city may choose annual adjustment factors. The adjustment factors include the
growth in the California per capita income or the growth in the non- residential assessed valuation due to construction within the City and the population growth within the county or the city.
The table below provides the calculation for the
appropriations limit for fiscal year 2024-25, as well as the total appropriations subject to the limit. The adjustment factors utilized for the fiscal year 2024-25 calculation include the growth in California per capita income and the population growth within the County of San Mateo. As the table demonstrates, the City’s appropriations subject to the limit ($142.8 million) are well below the appropriations limit itself ($268.5 million).
226
Budget Changes
Non-Personnel Operating Budget
DEPARTMENT SERVICE ENHANCEMENTS FUND
2024-25
PROPOSED
BUDGET
2025-26
PROJECTED
BUDGET
City Manager's Office Increase funding to support emergency preparedness, improve communication and community engagement, and provide grant writing support for all city departments. General Fund 231,000$ 231,000$ Human Resources Support compensation surveys for labor negotiations. General Fund 20,000 20,000 Human Resources Provide funding to conduct SB553 workplace violence training. General Fund 10,000 10,000 Information Technology Implement network multi-factor authentication (MFA) to enhance cyber security. General Fund 30,000 30,000 Information Technology Add secondary Internet Service Provider (ISP) to enhance internet bandwidth and improve internet resilience for city operations.
General Fund 18,000 18,000
Information Technology Implement Customer Relationship Management (CRM) system for better service request management.
General Fund 25,000 25,000
Information Technology Ongoing licensing and maintenance costs of existing Verkada camera systems. General Fund 15,056 22,419 Parks & Recreation Increase budget for summer camp transportation / buses. General Fund* 77,000 87,000 Parks & Recreation Increase budget to support summer camp counselling (One Life). Cost increase will be offset either by grant funds or cost recovery.
General Fund* 100,000 100,000
Police One-time funding to purchase three new Police vehicles Measure S Fund 182,000 - Police Implement the Real Time Crime Center software. General Fund 139,740 146,727 Police Provide funding for Molle Vests General Fund 35,000 35,000 Purchase electric cart; mobile camera Solid Waste Fund 30,000 - Purchase two cameras to monitor illegal dumping. Solid Waste Fund 10,000 10,000 Community Development Funding for legal notice requirements for planning applications/projects (Note: this is pass- through expense and will be reimbursed by planning application revenues). Construction Service Fund* 100,000 100,000 Community Development
Add funding for the 21 Elements ADU Program Construction Service Fund 20,000 20,000 Advanced Planning Fund 20,000 20,000
Public Works Private development on-call services, consultant staff augmentation services for Private Development/ROW. These services are typically funded through deposit payable accounts. Construction Service Fund* 120,000 120,000 Public Works General Fund 60,000 -
Sewer Fund 40,000 -
Public Works General Fund 30,800 3,150
Sewer Fund 13,200 1,350
Public Works
New WWTP NPDES permit requirements Sewer Fund 55,000 - Public Works Consultant costs for general maintenance for creeks and channels Stormwater Fund 160,000 - Public Works Mitigation plan design, development, and reporting - including joint agency lagoon general maintenance permit mitigation costs ($70,000) and reporting costs ($20,000) Stormwater Fund - 90,000 Public Works
One-time purchase of 1 storm-specific Vactor. Stormwater Fund - 650,000 Subtotals 1,541,796$ 1,739,646$
Wastewater Treatment Plant (WWTP)
Below is a list of resources added to support the new Wasterwater Treatment Plant's operations:
1. Overtime for managers anticipated in the first 3-month startup period of the new WWTP. Sewer Fund 100,000$ -$
2. Chemicals - cost increases due to new facility coming online. Sewer Fund 1,835,000 1,945,000
3. Utilities - PG&E - projected increase for the new plant Sewer Fund 1,852,000 1,943,000
4. Utilities - Water - projected increase for the new plant Sewer Fund 176,000 189,000
5. Gasoline Oil - estimated cost to fill new 10,000 gallon fuel tank at WWTP Sewer Fund 70,000 15,000
6. Laboratory - WQCP/PD - increased to outfit new Operation's lab facility Sewer Fund 18,000 8,000
7. Professional Services - safety consultants, technical experts for guidance on plant operations and staffing assistance - increase needed to account for contract staffing at the WWTP during start up of the new facility.
Sewer Fund 274,000
8. Communication: purchase of additional tablets as part of on-going budget Sewer Fund 25,000 25,000
9. Maintenance and Repairs - Equipment Services: Increase to account for calibration of new WWTP lab equipment and maintenance of DO water system. Sewer Fund 17,000 17,000
10. Maintenance and Repairs - Materials Parts and Supplies: Increase for purchase of new sampling equipment needed for new WWTP lab.
Sewer Fund 20,000 14,000
Project management training for staff in CIP Engineering, Transportation, Facilities, and Clean Water Program. Estimated $2,000 per person plus costs for lunch for a total of 21 staff. Costs split between General Fund (70%) and Sewer Fund (30%). Ongoing annual cost of $4,500 will be split between the two funds to allow additional training of an estimated 2 staff per year in future years.
Consultant services to review and assess the CIP organizational system for planning and preparing projects department-wide. Split costs 60/40 between General and Sewer funds.
Public Works
Public Works
227
Budget Changes
Non-Personnel Operating Budget
DEPARTMENT SERVICE EN HANCEMENTS FUND
2024-25
PROPOSED
BUDGET
2025-26
PROJECTED
BUDGET
11. Maintenance and Repairs - Buildings and Grounds: Increases due to expansion of WWTP, offset by reallocations from other contract areas to realign budget line items. Services include:
landscaping; HVAC service; Elevator Services; Fire Suppression; Janitorial; Pest Control, etc.
Sewer Fund 140,200 110,200
12. Small Tools - increased to cover pre-staging of tools in new facility Sewer Fund 20,000 5,000
13. Small Tools: increase to supply tools for new ICT positions, additional tools, and work stations for new facility.
Sewer Fund 19,000 -
14. Other Contractual Services for additional one-time testing required for the new WWTP. Sewer Fund 166,000 40,000
15. Other Contractual Services - increased for SCADA support, server UPS services, additional use of cranes for new facility, and increased need for instrumentation and network assistance. Sewer Fund 97,000 117,700
16. Other Contractual Services: cost increases due to new facility coming online; Biosolids increasing from $420,000 to $650,700; Grit & Rags Hauling increasing from $152,000 to $216,500 for 12 months; IJB ($75k) and Decommissioned Tank Cleaning (Year 1: $75,000; Year 2: $0).
Sewer Fund 362,000 318,000
17. Other Contract Services: $90,000 increase to existing contract services requested to account for Koffler service and maintenance for pumps, expense had not been accounted for in previous budgets
Sewer Fund 90,000 90,000
18. Machinery and Equipment: purchase eductor equipment ($95,000) Sewer Fund 95,000 -
19. Machinery and Equipment: purchase of additional sewer equipment. Year 1: Purchase of a front loader/fork lift ($95,000) and commercial shelter to protect sewer equipment ($128,000); purchase of 1 Ford F350 Utility Truck. Year 2: Purchase CCTV equipment for inspection sewer gravity lines ($40,000); excavator and backhoe attachments ($35,000); tow behind trailer for SSO equipment ($35,000); purchase additional equipment for CCTV E-van ($35,000)
Sewer Fund 313,000 145,000
20. Machinery and Equipment: Year 1: Purchase of 2 Flygt replacement pumps ($60,000), wet well mixer ($10,000), portable generator ($95,000); 1 Ford F350 Utility Truck. Year 2: Purchase of bypass pump and hoses for sewer lift stations ($105,000), 2 Flygt replacement pumps ($60,000), wet well mixer ($10,000)
Sewer Fund 255,000 175,000
Subtotals 5,944,200$ 5,156,900$
Totals 7,485,996$ 7,579,292$
* Item costs will be offset by increase in revenues, or reduction in other expenses. 228
Budget Changes
Full Time Equivalent (FTE) Personnel Changes
DEPARTMENT ACTION 2024-25
PROPOSED POSITON / SERVICE ENHANCEMENTS FUNDING
SOURCE
Net Fiscal
Impact
City Employee FTE Before Changes: 621.56
City Manager Add 1.00 Senior Management Analyst
To enhance emergency preparedness, provide grant writing support and augment management of the City’s real property portfolio, and improve communication and community engagement.
General Fund $ 42,000
Community Dev. Add 1.00 Senior Planner
Adding this position to manage complex development applications, growing policy workloads, and affordable housing initiatives.
Special Revenue
Funds
200,000$
Community Dev. Add 1.00 Housing Specialist
Adding this position to support affordable housing initiatives. 50% General Fund,
and 50% Special
Revenue Funds
$ 82,000
$ 82,000
Community Dev. 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
Human 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 t i l t ti
Genernal Fund 25,000$
Library Add 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 di ti d i
Genernal Fund net zero
Library Add 1.00 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.
Genernal Fund net zero
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 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.
General Fund $ 12,000
$ 45,000
$ 12,000
Public Works Reallocate - Reallocate Database Specialist to Maintenance Planner 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.
Sewer Fund 30,800$
Public Works Add 2.00 Maintenance Worker I/II
New positions will support storm-related maintenance and repairs.
Stormwater Fund 234,000$
Public Works Add 2.00 Public Work Supervisor
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.
Sewer Fund, Storm
Water Fund, and
Special Revenue
Funds
387,520$
Public Works Add 1.00 Facility Maintenance Worker
Increase staffing to meet the operational needs on maintenance and repairs of City facilities.
Facility ISF 125,000$
Public Works Add 1.00 Laboratory III
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.
Sewer Fund 152,000$
Public Works Add 1.00 WWTP Electrical Technician
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
Sewer Fund 165,000$
Total Merit Changes 13.00 FTE
Total Per Diem Changes 3.55 FTE
Total FTE 638.11
229
Glossary
Appropriation
An authorization granted by the City Council to make
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.
Base Budget
Estimate of the funding level, excluding limited term items, required to continue existing service levels during the next fiscal year.
Budget
A comprehensive financial plan of operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them.
Capital Acquisitions
Items of a permanent or semi-permanent nature that last multiple years.
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.
Capital Improvement Program (CIP)
An ongoing plan of single and multiple-year capital
expenditures, which is updated annually.
Compensated Absences
An employee’s paid time off of work, which can consist of elements such as vacation time and sick leave.
Debt Service
The payment of interest and principal on borrowed funds.
Deficit
The result of an excess of expenditures over resources.
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.
Depreciation
(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.
Division
An organizational subunit of a department which
encompasses a substantial portion of the duties assigned to a department.
Encumbrance
A commitment of funds for goods or services for which the expenditure has not yet occurred.
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.
Expenditure
The amount of cash paid or to be paid for services
rendered, goods received, or an asset purchased.
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.
Full Time Equivalent (FTE)
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.
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.
Fund Balance
The total dollars remaining in a fund after current
expenditures for operations and capital improvements are subtracted.
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.
230
Grant
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.
Interdepartmental Charges and Credits
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.
Interfund Transfers
The movement of money from one fund to another to cover certain costs.
Internal Service Fund
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.
Non-departmental
Program costs that do not relate to any one particular
department, but represent costs of a general, City-wide nature.
Non-recurring Costs
One-time activities for which the expenditure should be budgeted only in the fiscal year in which the activity is undertaken.
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.
Proprietary Fund
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.
Reserve
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.
Resources
Total amount available for appropriation, including
estimated revenues, beginning fund balances, and fund
transfers.
Revenue
Income received during the fiscal year from taxes, fees, permits, franchises, interest, intergovernmental, and other sources.
Special Revenue Fund
A fund used to account for revenue sources that are
restricted by law or administrative action to expenditures for specified purposes.
Structural Deficit
The permanent financial gap that results when ongoing
revenues do not match or keep pace with ongoing
expenditures.
Glossary
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