South San Francisco City Council
June 8, 2022

City of South San Francisco
Fiscal Year 2022-23 Proposed Budget
Proposed Version
Last updated 06/02/22
City of South San Francisco | FY2022-23 Budget Book Page 1

TABLE OF CONTENTS
Fund Summaries 3
Governmental - Major Funds 4
General Fund (100) 5
Measure W (101) 11
Developer Deposits (270) 16
Capital Improvements (510) 19
Capital Infrastructure Reserve Fund (513) 23
Capital Improvements - Civic Campus Phase I - Measure W-funded (516) 26 Capital Improvements - Bond-funded (515/517/518/ 519/522/523/ 524/525) 29 Governmental - non-Major Funds 34
American Rescue Plan Act Special Revenue Fund (201) 35
Park In-Lieu Fees Fund (206/207/209) 36
Gas Tax Fund (210) 39
Measure A-1/2 Cent Transportation Sales Tax (211) 43
Road Maintenance & Rehab (SB1) (212) 47
SMC Measure W 1/2 Cent Sales Tax (213) 51
Community Development Block Grant (222) 55
Common Greens Maintenance Districts (231/232/ 233/234) 59 City Housing Fund (241) 62
Solid Waste Reduction (250) 67
Supplemental Law Enforcement Services (260) 71
City Programs Special Revenue Fund (280) 73
Debt Service Fund (461) 75
Sewer Capacity Charges (730) 76
Consolidated Impact Fees (805/806/810/ 820/821/822/ 823/824/825/ 830/840) 78 Proprietary - Major Funds 83
Sewer Enterprise Fund (710) 84
Parking District Fund (720) 89
Storm Water Fund (740) 94
Proprietary - non-Major Funds 100
City Service Fund (781) 101
Self Insurance Fund (782) 105
Benefits Fund (783) 110
Equipment Replacement (784) 114
Information Technology (785) 120
PEG Equipment & Access Fund (786) 125
City of South San Francisco | FY2022-23 Budget Book Page 2

FUND SUMMARIES
City of South San Francisco | FY2022-23 Budget Book Page 3 Governmental
- Major Funds
Governmental Funds are designated for revenues and expenses that are classified as government-type activities. These activities, which are financed primarily through taxes, provide infrastructure improvements including housing rehabilitation, traffic improvements, land improvements, park facilities and public facility improvements.

Governmental Funds have been divided into Major and non-Major classifications. The Governmental Major funds consists of the General fund, Measure W fund, Developer Deposits fund, Capital Infrastructure fund and Capital Improvement Funds.

City of South San Francisco | FY2022-23 Budget Book Page 4 General Fund
(100)
The General Fund is the main fund of the City’s operating budget. The fund accounts for revenues such as property tax, sales tax, transient occupancy tax, licenses and permits, charges for services, grants, rents, interest income and donations, and public services delivered by departments such as Police, Fire, Library, Parks & Recreation, Economic & Community Development, and City Administration, outside of those accounted for in other specific funds.

Summary
The FY 2022-23 General Fund Operating Budget is balanced with revenues at $122.26 million and expenditures at $122.16 million (excluding carryover purchase orders), giving rise to a small $0.1 million surplus which will add to the unassigned fund balance in the General Fund.

South San Francisco remains financially strong, with a large industrial base anchored by the world’s largest biotechnology research center, and with a AAA-rated credit rating affirmed just recently by Standard and Poor’s rating agency.

The General Fund budget for FY 2022-23 provides city departments sufficient resources to maintain an excellent level of service for the coming fiscal year. Staff intends to revisit the FY 2022-23 budget with City Council when the audit for the current fiscal year is available (likely February 2023) and adjust the budget as necessary based upon tax receipts and other economic data indicators available at that time.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$25M
$50M
$75M
$100M
$125M
$150M
City of South San Francisco | FY2022-23 Budget Book Page 5 Budget Revenues by Source
The City’s General Fund receives its revenue from taxes, licenses and permit fees, charges for services, grants and other sources, as shown by the pie chart below. In the FY2022-23 budget, taxes account for 66.1 percent of total revenues, which include property taxes, sales taxes, transient occupancy tax (TOT), parking tax and business license tax. The City of South San Francisco is projecting $122.26 million of revenue in FY2022-23, which represents a 10.9% increase, or $12.0 million, over the prior year's adopted budget.

The charts and table below provide visual representations of how the FY2022-23 adopted General Fund revenue budget is made up.

Budgeted Revenues by Source
Taxes (66.1%)
Licenses & Permits (12.7%)
Charges for Services (7.2%)
Interest & Rent (4.5%)
Franchise Fees (3.8%)
Transfers (2.7%)
Revenue From Other Agencies (2.3%)
Fines & Forfeitures (0.6%)
Other Revenues (0.2%)
Budgeted Revenues vs Historical by Source
Millions
Other Revenues
Fines & Forfeitures
Revenue From Other Agencies
Transfers
Franchise Fees
Interest & Rent
Charges for Services
Licenses & Permits
Taxes
FY2021
FY2022
FY2023
$0
$25
$50
$75
$100
$125
$150
City of South San Francisco | FY2022-23 Budget Book Page 6 Revenue Source
Taxes $74,849,595 $71,305,834 $73,555,834 $80,849,791 13.4% Franchise Fees $4,498,202 $4,600,000 $4,600,000 $4,600,000 0% Licenses & Permits $15,589,001 $16,453,166 $16,453,166 $15,500,000 -5.8% Fines & Forfeitures $535,750 $676,975 $676,975 $710,824 5% Revenue From Other
Agencies
$4,323,148 $2,325,338 $4,769,652 $2,844,618 22.3%
Charges for Services $6,516,155 $9,287,470 $7,794,670 $8,799,097 -5.3% Interest & Rent $2,245,296 $4,194,976 $4,194,976 $5,453,469 30% Other Revenues $733,823 $232,718 $309,383 $259,383 11.5% Transfers $2,272,022 $1,187,080 $4,018,961 $3,245,000 173.4% Total Revenue Source: $111,562,992 $110,263,558 $116,373,617 $122,262,182 10.9% Name FY2021
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed
(% Change)
FY2022 Adopted vs.

FY2023 Proposed
(% Change)
Expenditures by Department
The City budgets its General Fund expenditures by operating department. Public safety activities (Police and Fire) account for 52.6% of all General Fund expenditures. Administrative departments such as Finance, Human Resources and the City Manager account for 9% of expenditures. The Information Technology department is budgeted and administered in its own fund (see IT fund summary - fund 785), separate from the General Fund and is therefore not included in this summary. The FY2022-23 General Fund expenditure budget is $122.16 million which represents an increase of $9.1 million, or 8.1%, compared to the prior year's adopted budget.

The charts and tables below provide graphical representations and summaries of the make-up of the General Fund budget.

Budgeted Expenditures by Department
Police (27%)
Pa Fire (25.6%) Parks & Recreation (16.1%)
Economic & Community Development (7.3%)
Public Works (5.8%)
Library (5.5%)
City Manager (3.7%)
Finance (3.2%)
Human Resources (2.1%)
Non-Departmental (1.3%)
City Clerk (0.9%)
City of South San Francisco | FY2022-23 Budget Book Page 7 Budgeted Expenditures by Department vs Historical
Millions
Non Expense
Capital Improvement Plan
City Treasurer
City Council
Transfers
City Attorney
City Clerk
Non-Departmental
Human Resources
Finance
City Manager
Library
Public Works
Economic & Community Development
Parks & Recreation
Fire
Police
FY2021
FY2022
FY2023
$0
$25
$50
$75
$100
$125
$150
Expenditures
City Council $224,256 $292,426 $292,426 $244,749 -16.3% City Clerk $956,697 $1,151,844 $1,211,844 $1,143,342 -0.7% City Treasurer $38,706 $160,245 $160,245 $167,292 4.4%
City Attorney $987,045 $910,049 $910,049 $940,290 3.3%
City Manager $3,725,990 $3,214,467 $4,057,739 $4,497,997 39.9% Finance $2,917,391 $3,807,781 $4,332,882 $3,892,875 2.2% Human Resources $1,654,368 $2,042,597 $2,278,204 $2,518,004 23.3% Non-Departmental $1,112,270 $1,294,252 $1,369,252 $1,544,367 19.3% Economic & Community
Development
$6,560,599 $8,227,651 $13,556,469 $8,907,770 8.3%
Fire $31,817,321 $29,508,065 $29,787,503 $31,313,293 6.1% Police $30,959,959 $32,386,774 $32,761,570 $32,957,662 1.8% Public Works $5,731,644 $5,978,429 $6,295,981 $7,120,654 19.1% Library $5,903,883 $6,221,935 $6,655,798 $6,706,110 7.8% Parks & Recreation $15,795,639 $16,729,027 $17,990,116 $19,608,365 17.2% Capital Improvement Plan $3,384,196 $625,000 $3,896,254 $100,000 -84% Transfers $500,000 $500,000 $702,406 $500,000 0%
Non Expense $1,602,462 $0 $0 $0 0%
Total Expenditures: $113,872,426 $113,050,543 $126,258,738 $122,162,770 8.1% Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted
vs. FY2023
Proposed (%
Change)
City of South San Francisco | FY2022-23 Budget Book Page 8 Budgeted Expenditures by Type
Budgeted Expenditures by Type
Salaries And Benefififits (77.8%)
Supplies And Services (15.6%)
Interdepartmental (6%)
Transfers (0.5%)
Capital Outlay (0.08%)
Budgeted Expenditures by Expense Type vs Historical
Millions
Capital Outlay
Transfers
Interdepartmental
Supplies And Services
Salaries And Benefits
FY2021
FY2022
FY2023
$0
$25
$50
$75
$100
$125
$150
Expense Objects
Salaries And
Benefits
$87,405,535 $88,735,624 $89,741,554 $95,046,523 7.1%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
City of South San Francisco | FY2022-23 Budget Book Page 9 Supplies And
Services
$15,127,117 $15,802,672 $24,221,278 $19,053,148 20.6%
Capital Outlay $0 $0 $310,000 $102,000 N/A
Interdepartmental $7,455,577 $7,387,247 $7,387,247 $7,361,099 -0.4% Transfers $3,884,196 $1,125,000 $4,598,660 $600,000 -46.7% Total Expense
Objects:
$113,872,426 $113,050,543 $126,258,738 $122,162,770 8.1% Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
Fund Balance
The chart and table below shows an overall reduction in fund balance from FY2020-21 due to a transfer of $8.5 million from the General Fund unassigned fund balance to Infrastructure Reserves during FY2021-22. The projected General Fund deficit of $2.4 million for FY2021-22 will also reduce the fund balance. In FY2022-23, the General Fund is budgeted to end the year with a small surplus of $0.1 million which will add to the ending fund balance for that year.

Fund Balance Projections
Nonspendable Committed Assigned Restricted Unassigned
FY2021 FY2022 FY2023
$0
$20M
$40M
$60M
$80M
FY2021 FY2022 FY2023 % Change
Fund Balance — — —
Unassigned $41,529,549 $30,611,038 $32,669,888 6.7%
Assigned $5,418,503 $5,959,438 $5,000,000 -16.1%
Committed $4,451,157 $3,946,733 $2,946,733 -25.3%
Restricted $16,354,141 $16,354,141 $16,354,141 0%
Nonspendable $0 $0 $0 0%
Total Fund Balance: $67,753,350 $56,871,350 $56,970,762 0.2% City of South San Francisco | FY2022-23 Budget Book Page 10 Measure W
(101)
This fund is used to account for revenues and expenditures associated with the Measure W local half-cent sales tax ballot measure passed by South San Francisco voters in November 2015 that went into effect in April, 2016. The adoption of Measure W ensures that the City of South San Francisco will be able to maintain and enhance locally controlled City services that the community cares about and has come to expect – including construction of public facilities such as the new police and fire stations, and the new civic center campus; enhanced neighborhood police patrols and reduced 911 response times, street maintenance and pothole repair, and other essential services.

Summary
The FY2022-23 proposed budget includes $13.8 million of Measure W revenue which is 8.6% higher than the FY2021-22 adopted revenue budget. Budgeted expenditures are projected to be $13.14 million in FY2022-23 which is 45.4% higher than the FY2021-22 adopted budget.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$5M
$10M
$15M
$20M
$25M
Revenues by Source
The FY2022-23 proposed budget includes $13.8 million in Measure W revenues. Prior to the COVID-19 pandemic, Measure W revenues were increasing in line with general sales taxes as the local and broader economy expanded. However, restrictions put in place in response to the pandemic in FY2019-20 led to a drop in Measure W revenues that year. Revenues began to recover in FY2020-21, reaching $13.38 million in total. FY2021-22 revenue is forecasted to be stronger still. Given the current economic recovery, a budget of $13.8 million appears achievable.

City of South San Francisco | FY2022-23 Budget Book Page 11 Budgeted Revenue by Source vs Historical
Millions
Taxes
FY2021FY2022FY2023
$0
$2.5
$5
$7.5
$10
$12.5
$15
Revenue Source
Taxes $13,379,292 $12,708,000 $12,708,000 $13,800,000 8.6% Total Revenue
Source:
$13,379,292 $12,708,000 $12,708,000 $13,800,000 8.6%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
City of South San Francisco | FY2022-23 Budget Book Page 12 Expenditures by Expense Type
Measure W funds are unrestricted and can be used for a broad range of applications. Since the measure passed, funds have contributed directly to capital improvement projects such as Phase I and II of the new Civic Center Campus development which includes a new police station, library, parks and recreation facilities and council chambers.

The City issued $53.8 million in bonds in FY2019-20 and a further $104 million in FY2020-21 to help fund design and construction of the civic center as well as an expanded street rehabilitation program and installation of solar rooves at the new Civic Center and City corporation yard. The City also plans to issue $65.1 million in bonds in a third issuance shortly to pay for a new Aquatic Center, a new playground and Ballfield at Orange Memorial Park and two replacement bridges over Colma Creek.

Revenues generated from the Measure W sales tax will be the prime source for servicing the bond repayments which are budgeted to be $8.3 million in FY2022-23 (shown as Transfers in the pie chart below - transfers out to the debt service fund from which payments are ultimately made). The remainder of the FY2022-23 expenditure budget consists of $4.5 million transfers out to the Capital Improvements - Civic Center Campus fund and $0.4 million in salaries and benefits for the Director of Capital Projects position which is 100% dedicated to the Civic Center campus capital project.

Budgeted Expenditures by Expense Type
Transfers (97%)
Salaries And Benefififits (3%)
City of South San Francisco | FY2022-23 Budget Book Page 13 Budgeted Expenditures by Expense Type vs Historical
Millions
Supplies And Services
Salaries And Benefits
Transfers
FY2021FY2022FY2023
$0
$5
$10
$15
$20
$25
Expense Objects
Salaries And
Benefits
$267,867 $393,090 $393,090 $398,622 1.4%
Supplies And
Services
$95 $0 $12,675 $0 0%
Transfers $20,156,992 $8,646,783 $21,417,675 $12,744,450 47.4% Total Expense
Objects:
$20,424,954 $9,039,873 $21,823,440 $13,143,072 45.4%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
City of South San Francisco | FY2022-23 Budget Book Page 14 Fund Balance
The chart and table below shows an almost $8 million fund balance in Measure W at the end of FY2020-21. Based on adjusted budget, fund balance is projected to drop to slightly negative by the end of FY2021-22 due to budgeted revenues of $12.7 million and total expenditures of almost $22 million (mostly transfers out for capital project expenditure on the Civic Campus). FY2021-22 actual revenues are projected to be higher than budget so final fund balance is likely to be positive. In FY2022-23. Use of Measure W funds for the Civic Center campus will reduce as the project approaches completion. With revenues budgeted at $13.8 million, fund balance will increase slightly by year end.

Fund Balance Projections
Committed Unassigned Assigned Restricted
FY2021 FY2022 FY2023
$0
$10M
$-2500000
$2.5M
$5M
$7.5M
FY2021 FY2022 FY2023 % Change
Fund Balance — — —
Unassigned $0 $0 $0 0%
Assigned $12,675 $0 $0 0%
Committed $7,921,045 $-1,181,720 $-524,792 -55.6%
Restricted $0 $0 $0 0%
Total Fund Balance: $7,933,720 $-1,181,720 $-524,792 -55.6% Changes and Highlights
Transfers:
8,289,450 - Debt Service for 2020A and 2021A lease revenue bonds $4,455,000 - CIP - Civic Center Campus (pf2103)
$12,744,450 TOTAL
City of South San Francisco | FY2022-23 Budget Book Page 15 Developer
Deposits
(270)
This fund accounts for deposits paid by developers for review of planning applications. Principal reserves include The General Plan Maintenance Reserve and the Permit Program Maintenance Reserve.

Summary
FY2022-23 expenditures are budgeted to decrease by 5.2% to $0.6 million when compared to FY2021-22 adopted budget. No revenue is budgeted in FY2022-23.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$500K
$1M
$1.5M
$2M
Expenditures by Function
The table below shows that 100% of the Developer Deposits FY2022-23 expenditure fund budget will be spent by the Economic & Community Development (ECD) department.

Expenditures
Economic & Community
Development
$616,973 $581,305 $602,367 $550,928 -5.2%
Capital Improvement Plan $95,392 $0 $206,140 $0 0%
Transfers $947,194 $0 $0 $0 0%
Total Expenditures: $1,659,560 $581,305 $808,507 $550,928 -5.2% Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted
vs. FY2023
Proposed (%
Change)
Expenditures by Expense Type
The following bar chart and table show that 100% of the FY2022 expenditure budget will be spent on salaries and benefits.

This reflects the work done by employees within the ECD department for this particular fund.

City of South San Francisco | FY2022-23 Budget Book Page 16 Budgeted and Historical Expenditures by Expense Type
Millions
Supplies And Services
Transfers
Salaries And Benefits
FY2021
FY2022FY2023
$0
$0.5
$1
$1.5
$2
Expense Objects
Salaries And
Benefits
$529,000 $581,305 $581,305 $550,928 -5.2%
Supplies And
Services
$87,973 $0 $21,062 $0 0%
Transfers $1,042,586 $0 $206,140 $0 0%
Total Expense
Objects:
$1,659,560 $581,305 $808,507 $550,928 -5.2%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
City of South San Francisco | FY2022-23 Budget Book Page 17 Fund Balance
Fund Balance Projections
Restricted
FY2021 FY2022 FY2023
$0
$2M
$4M
$6M
$8M
FY2021 FY2022 FY2023 % Change
Fund Balance — — —
Restricted $6,444,901 $5,636,394 $5,085,466 -9.8%
Total Fund Balance: $6,444,901 $5,636,394 $5,085,466 -9.8% Changes and Highlights
None
City of South San Francisco | FY2022-23 Budget Book Page 18 Capital
Improvements
(510)
The Capital Improvement Program (CIP) Fund (fund 510) is the main CIP fund where expenses for the majority of CIP projects are recorded. CIP projects are appropriated on a multi-year basis and thus any unspent budget in one year can be carried over into the next year. This fund does not take account of capital projects that are bondfunded - these projects have their own individual funds.

The new budget reflects new appropriations and no prior year carry forward appropriations. The final actual amount of carry forward appropriations will be finalized as part of the year-end closing process and the carry forward budgets will then be reflected as part of the new year's adjusted budget.

Summary
The FY2022-23 proposed budget includes $47.62 million of revenue in the Capital Improvements Program (CIP) fund, received from various sources. Budgeted expenditures are projected to match revenues at $47.62 million.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$10M
$20M
$30M
$40M
$50M
City of South San Francisco | FY2022-23 Budget Book Page 19 Revenues by Source
As the pie chart and bar chart below show, the majority of the $47.62 million of revenue for this fund is transfers from other funds ($45.92 million or 96.4%) such as Impact Fee funds, Infrastructure Reserves, Measure A, Gas Tax, Measure W, the American Rescue Plan Act fund, and to a lesser extent, the General Fund. $1.7 million, or 3.6%, of fund revenue is projected to be received from other agencies through grants.

Budgeted Revenues by Source
Transfers (96.4%)
Revenue From Other Agencies (3.6%)
Budgeted Revenues by Source vs Historical
Millions
Charges for Services
Revenue From Other Agencies
Transfers
FY2021
FY2022
FY2023
$0
$10
$20
$30
$40
$50
The FY2022-23 proposed budget for this fund shows a large increase compared to the FY2021-22 adopted budget (as can be seen from the bar chart above) due to the majority of FY21-22 CIP funding going through other separate bond-funded CIP funds for the Civic Center Campus, Road Rehabilitation program and Solar Rooves Installation projects. In reference to the table below, budgeted revenues show a decrease compared to the FY21-22 adjusted budget which includes carryover City of South San Francisco | FY2022-23 Budget Book Page 20 budgets for CIP projects from previous years and additional budget amendments made during the fiscal year. Much of that is not spent during the year due to the multi-year nature of CIP projects and will be rolled forward into FY2022-23 and beyond as the projects progress.

Revenue Source
Revenue From Other
Agencies
$1,406,253 $249,000 $16,135,440 $1,700,000 582.7%
Charges for Services $144,241 $4,750,000 $4,750,000 $0 -100% Transfers $20,562,946 $11,743,370 $59,615,396 $45,915,000 291% Total Revenue Source: $22,113,440 $16,742,370 $80,500,836 $47,615,000 184.4% Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed
(% Change)
Expenditures by Expense Type
Budgeted expenditures for this fund generally match the funding when the budget is adopted to maintain a balanced fund.

Expenditures budgeted for FY2022-23 are $47.62 million. In addition, during the closing process of the previous fiscal year, prior year appropriations for individual capital projects are rolled over to the new fiscal year and can be spent when needed.

Additional budget amendments can also occur during the year allowing additional expenditures from this fund (matched by funding from sources outside the CIP fund).

Budgeted Expenditures by Type vs. Historical
Millions
Salaries And Benefits
Supplies And Services
FY2021
FY2022
FY2023
$0
$10
$20
$30
$40
$50
Expense Objects
Salaries And
Benefits
$405,335 $0 $1,882,730 $0 0%
Supplies And
Services
$21,693,309 $16,742,370 $78,617,977 $47,615,000 184.4%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
City of South San Francisco | FY2022-23 Budget Book Page 21 Total Expense
Objects:
$22,098,644 $16,742,370 $80,500,707 $47,615,000 184.4%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
City of South San Francisco | FY2022-23 Budget Book Page 22 Capital
Infrastructure
Reserve Fund
(513)
The City employed a number of strategies to mitigate the financial impact of the Great Recession; one of which was to defer building and facility maintenance. A recent analysis indicated that city-wide infrastructure liabilities were created as a result of the recession mitigation strategy. The Capital Infrastructure Reserve was created at the end of Fiscal Year 2013-14 to address these city-wide infrastructure maintenance liabilities. The reserve is funded by surplus General Fund revenue that is allocated by City Council.

Summary
The FY2022-23 budget includes no addition to the Capital Infrastructure Reserves Fund (513). Adopted budget expenditures are $7.8 million which is 99.5% higher than the FY2021-22 adopted budget.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$2M
$4M
$6M
$8M
$10M
Expenditures by Expense Type
The Capital Infrastructure Reserve fund holds a Fund Balance that allows City Council to provide funding for strategic capital projects as part of the budget as well as on an as-needed basis during the year by Budget Amendment. The chart and table below shows that 100% of the $7.84 million FY 2022-23 budgeted expenditures are transfers out to other funds. $6.29 million of this is transfer out to Capital Improvement Fund (Fund 510) for projects such as Fire Training Tower Maintenance, Underground Utility District on Mission Road, Free Public WiFi Network and Westborough Park Pathways.

Another $1.55 million will be transferred to Storm Water Fund (Fund 740) to fund Storm Drain Master Plan and Storm Water Trash Capture project etc.

City of South San Francisco | FY2022-23 Budget Book Page 23 Budgeted Expenditures vs Historical
Millions
Supplies And Services
Transfers
FY2021
FY2022
FY2023
$0
$2
$4
$6
$8
$10
Expense Objects
Supplies And
Services
$672,521 $0 $1,663,000 $0 0%
Capital Outlay $0 $0 $5,500,000 $0 0%
Transfers $3,100,805 $3,930,000 $6,933,512 $7,840,000 99.5% Total Expense
Objects:
$3,773,326 $3,930,000 $14,096,512 $7,840,000 99.5%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
City of South San Francisco | FY2022-23 Budget Book Page 24 Fund Balance
The chart below shows the fund balance of the Capital Infrastructure Reserve Fund is reducing over time due to the use of funds to support the City's capital improvement program and the purchase of 71 Camaritas Avanue in FY2021-22 for the construction of a new fire station. This was offset somewhat by the transfer in to this fund of $8.5 million from the General Fund, also in FY2021-22. The decrease in fund balance between FY2021-22 and FY2022-23 is due to transferring $7.8 million to the Capital Improvement Fund and Storm Water Fund for various capital projects.

Fund Balance Projections
Assigned
FY2021 FY2022 FY2023
$0
$5M
$10M
$15M
$20M
$25M
$30M
FY2021 FY2022 FY2023 % Change
Fund Balance — — —
Assigned $25,894,620 $19,727,184 $11,887,184 -39.7%
Total Fund Balance: $25,894,620 $19,727,184 $11,887,184 -39.7% City of South San Francisco | FY2022-23 Budget Book Page 25 Capital
Improvements
- Civic
Campus
Phase I - Measure Wfunded (516)
This fund was created to account for expenditures related to the Civic Campus Phase I project that were financed solely by Measure W revenues. Expenditures funded by bond financing are accounted for in a separate fund.

Summary
The FY2022-23 revenue budget is $4.46 million. Budgeted expenditures are also projected at $4.46 million FY2022-23.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
$15M
Revenues by Source
$4.46 million is budgeted in FY2022-23 to be transferred from Measure W to fund the Civic Center Campus Phase I project (pf2103).

City of South San Francisco | FY2022-23 Budget Book Page 26 Budgeted Revenues vs Historical by Source
Millions
Transfers
FY2021FY2023
$0
$2.5
$5
$7.5
$10
$12.5
$15
Revenue Source
Transfers $12,368,084 $0 $2,631,916 $4,455,000 N/A
Total Revenue
Source:
$12,368,084 $0 $2,631,916 $4,455,000 N/A
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
Expenditures by Function
$4.46 million is budgeted in expenditures for FY2022-23 for the Civic Center Campus Phase I project (pf2103) City of South San Francisco | FY2022-23 Budget Book Page 27 Budgeted and Historical Expenditures by Function
Millions
Capital Improvement Plan
FY2021
FY2023
$0
$2.5
$5
$7.5
$10
$12.5
$15
Expenditures
Capital Improvement
Plan
$12,368,084 $0 $2,631,916 $4,455,000 N/A
Total Expenditures: $12,368,084 $0 $2,631,916 $4,455,000 N/A Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
Changes and Highlights
FY2022-23 Capital Projects:
$4,455,000 - Civic Center Campus Phase I CIP project (pf2103) City of South San Francisco | FY2022-23 Budget Book Page 28 Capital
Improvements
- Bond-funded
(515/517/518/
519/522/523/
524/525)
These funds were created to account for the funding of specific capital projects through the issuance of municipal bonds, as follows:
515 - Capital Improvements - Police Station
517 - Capital Improvements - City Street Paving Program 518 - Capital Improvements - Solar Rooves Installation (City Corp Yard & LPR) 519 - Capital Improvements - Civic Center Campus - Phase II 522 - Capital Improvements - Orange Memorial Park Ballfield 523 - Capital Improvements - Orange Memorial Park Playground Replacement 524 - Capital Improvements - New Aquatics Center
525 - Capital Improvements - Colma Creek Bridge Replacement Summary
Total revenue for the bond-funded funds is projected to be $65 million in FY2022-23. Budgeted expenditures are equal to revenue received at $65 million.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$25M
$50M
$75M
$100M
$125M
City of South San Francisco | FY2022-23 Budget Book Page 29 Revenue by Fund
The pie and bar charts below show that revenues will only be received by funds 522, 523, 524 and 525 during FY2022-23 as these are newly created funds for newly proposed capital projects - the Orange Memorial Park Ballfield (fund 522), the Orange Memorial Park Playground replacement (fund 523), the new Aquatics Center (fund 524) and the Colma Creek Bridge replacements (fund 525). All of these projects will be funded by the City's third bond issuance - the 2022A lease revenue bonds totaling $65 million. Fund 524, for the new Aquatics Center, accounts for 75.3% of this at $49 million in bond funds.

Fund 515 received bond funds through the $53.8 million 2020A lease revenue bond issuance (budgeted in FY2019-20) and funds 517,518 and 519 received bond funds through the $104 million 2021A lease revenue bond issuance (budgeted in FY2020- 21).

Debt service related to the three bond issuances will be paid with Measure W funds (transferred to the Debt Service fund before payment - fund 461), with debt service repayments for the 2022A issuance starting in FY2024-25, when sufficient Measure W funds become available following completion of the Civic Center Campus project.

Budgeted Revenue by Fund
Capital Improvements - Aquatics
Center Bond-funded (524) (75.4%)
Capital Improvements - Aquatics
Center Bond-funded (524) (75.4%)
Capital Improvement - OMP
Ballfifield Bond-funded (522)
(18.9%)
Capital Improvement - OMP
Ballfield Bond-funded (522)
(18.9%)
Capital Improvement – OMP
Playground Replacement Bondfunded (523) (3.4%)
Capital Improvement – OMP
Playground Replacement Bondfunded (523) (3.4%)
Capital Improvements – OMP
Colma Creek Ped Bridges
Replacement Bond-funded (525)
(2.3%)
Capital Improvements – OMP
Colma Creek Ped Bridges
Replacement Bond-funded (525)
(2.3%)
City of South San Francisco | FY2022-23 Budget Book Page 30 Budgeted and Historical Revenue by Fund
Millions
Capital Improvements New Police Station (515)
Capital Improvements – Street Pavement Bond-funded (517) Capital Improvements – Solar Rooves Bond-funded (518)
Capital Improvements – Civic Campus Bond-funded (519)
Capital Improvements – OMP Colma Creek Ped Bridges Replacement Bond-funded (525) Capital Improvement – OMP Playground Replacement Bond-funded (523) Capital Improvement - OMP Ballfield Bond-funded (522)
Capital Improvements - Aquatics Center Bond-funded (524) FY2021
FY2022
FY2023
$0
$100
$25
$50
$75
$125
Capital Improvements New Police Station (515) $117,607 $0 $0 $0 0% Capital Improvements – Street Pavement Bondfunded (517) $24,000,000 $24,000,000 $24,000,000 $0 -100%
Capital Improvements – Solar Rooves Bond-funded
(518)
$2,000,000 $2,000,000 $2,000,000 $0 -100%
Capital Improvements – Civic Campus Bond-funded
(519)
$78,526,565 $78,000,000 $78,000,000 $0 -100%
Capital Improvement - OMP Ballfield Bond-funded
(522)
$0 $0 $0 $12,300,000 N/A
Capital Improvement – OMP Playground
Replacement Bond-funded (523)
$0 $0 $0 $2,200,000 N/A
Capital Improvements - Aquatics Center Bondfunded (524) $0 $0 $0 $49,000,000 N/A
Capital Improvements – OMP Colma Creek Ped
Bridges Replacement Bond-funded (525)
$0 $0 $0 $1,500,000 N/A
Total: $104,644,172 $104,000,000 $104,000,000 $65,000,000 -37.5% Name FY2021
Actual
FY2022
Adopted
Budget
FY2022
Adjusted
Budget
FY2023
Proposed
Budget
FY2022
Adopted
vs. FY2023
Proposed
(%
Change)
City of South San Francisco | FY2022-23 Budget Book Page 31 Expenditures by Fund
Budgeted expenditures within the bond-funded CIP funds match budgeted revenues. The pie and bar charts below show that fund 524, for the new Aquatics Center, is budgeted to incur the majority ($49 million or 75.3%) of expenditures.

Budgeted Expenditures by Fund
Capital Improvements - Aquatics
Center Bond-funded (524) (75.4%)
Capital Improvements - Aquatics
Center Bond-funded (524) (75.4%)
Capital Improvement - OMP
Ballfifield Bond-funded (522)
(18.9%)
Capital Improvement - OMP
Ballfield Bond-funded (522)
(18.9%)
Capital Improvement – OMP
Playground Replacement Bondfunded (523) (3.4%)
Capital Improvement – OMP
Playground Replacement Bondfunded (523) (3.4%)
Capital Improvements – OMP
Colma Creek Ped Bridges
Replacement Bond-funded (525)
(2.3%)
Capital Improvements – OMP
Colma Creek Ped Bridges
Replacement Bond-funded (525)
(2.3%)
Budgeted and Historical Expenditures by Fund
Millions
Capital Improvements New Police Station (515)
Capital Improvements – Street Pavement Bond-funded (517) Capital Improvements – Solar Rooves Bond-funded (518)
Capital Improvements – Civic Campus Bond-funded (519)
Capital Improvements – OMP Colma Creek Ped Bridges Replacement Bond-funded (525) Capital Improvement – OMP Playground Replacement Bond-funded (523) Capital Improvement - OMP Ballfield Bond-funded (522)
Capital Improvements - Aquatics Center Bond-funded (524) FY2021
FY2022
FY2023
$0
$100
$25
$50
$75
$125
Name FY2021
Actual
FY2022
Adopted
Budget
FY2022
Adjusted
Budget
FY2023
Proposed
Budget
FY2022
Adopted
vs. FY2023
Proposed
(%
Change)
City of South San Francisco | FY2022-23 Budget Book Page 32 Capital Improvements New Police Station (515) $39,933,467 $0 $6,860,408 $0 0% Capital Improvements – Street Pavement Bondfunded (517) $0 $24,000,000 $24,000,000 $0 -100%
Capital Improvements – Solar Rooves Bond-funded
(518)
$0 $2,000,000 $2,000,000 $0 -100%
Capital Improvements – Civic Campus Bond-funded
(519)
$551,432 $78,000,000 $78,000,000 $0 -100%
Capital Improvement - OMP Ballfield Bond-funded
(522)
$0 $0 $0 $12,300,000 N/A
Capital Improvement – OMP Playground
Replacement Bond-funded (523)
$0 $0 $0 $2,200,000 N/A
Capital Improvements - Aquatics Center Bondfunded (524) $0 $0 $0 $49,000,000 N/A
Capital Improvements – OMP Colma Creek Ped
Bridges Replacement Bond-funded (525)
$0 $0 $0 $1,500,000 N/A
Total: $40,484,899 $104,000,000 $110,860,408 $65,000,000 -37.5% Name FY2021
Actual
FY2022
Adopted
Budget
FY2022
Adjusted
Budget
FY2023
Proposed
Budget
FY2022
Adopted
vs. FY2023
Proposed
(%
Change)
Changes and Highlights
FY2022-23 Capital Projects:
$49,000,000 - New Aquatics Center
$12,300,000 - OMP Ballfield
$2,200,000 - OMP Playground
$1,500,000 - Colma Creek Bridges
$65,000,000 TOTAL
City of South San Francisco | FY2022-23 Budget Book Page 33 Governmental
- non-Major
Funds
Governmental Funds are designated for revenues and expenses that are classified as government-type activities. These activities, which are financed primarily through taxes, provide infrastructure improvements including housing rehabilitation, traffic improvements, land improvements, park facilities and public facility improvements.

Governmental Funds have been divided into Major and non-Major classifications. The Governmental non-Major funds consists of the Park-In-Lieu funds, Gas Tax fund, Measure A fund, Road Maintenance & Rehabilitation Act (SB1) fund, Measure W, Community Development Block Grant fund, Common Greens Maintenance District funds, City Housing fund, Solid waste Reduction fund, Supplemental Law Enforcement fund, City Programs fund, Sewer Capacity Charge fund, and Consolidated Impact Fees fund.

City of South San Francisco | FY2022-23 Budget Book Page 34 American
Rescue Plan
Act Special
Revenue
Fund (201)
This Special Revenue fund was created to receive $12.28 million allocated by the US Treasury to the City of South San Francisco as part of the American Rescue Plan Act passed in March 2021. Treasury has issued a Final Rule document which stipulates how these funds can be spent to help the City recover from the impacts of the COVID-19 pandemic.

Revenues by Source
Cash received from the US Treasury is held in the fund as Deferred Revenue on the balance sheet and only recognized when expenditures are incurred. As a result, total revenues budgeted for FY2022-23 are $2.27 million, as shown in the table below, which is equal to the budgeted expenditures.

Revenue Source
Revenue From Other
Agencies
$260,000 $0 $4,760,000 $2,270,000 N/A
Total Revenue Source: $260,000 $0 $4,760,000 $2,270,000 N/A Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed
(% Change)
Expenditures by Expense Type
The FY2022-23 proposed budget expenditures of $2.27 million include $1.97 million of transfers to the General Fund to cover the cost of general government services and programs related to the COVID-19 pandemic, and a $0.3 million transfer to the Capital Improvement Program for the new Public Wifi Broadband project (pf2305).

In FY2020-21, $260,000 was provided in grants to 26 restaurants within the City that were struggling as a direct result of the COVID-19 pandemic. In FY2021-22, funds were budgeted for the City's pilot Guaranteed Income program ($1 million), the Broadband Expansion project ($1 million), capital projects including the Oyster Point Marina Water-taxi Ferry Terminal Phase I project (pf2002) ($1.12 million), the Shop Local Voucher program ($100,000), the summer Jobs for Youth Internship program ($100,000), and for the reimbursement of the general government for COVID-19 related services and expenditures ($2.56 million).

Expense Objects
Supplies And
Services
$260,000 $0 $1,210,391 $0 0%
Transfers $0 $1,120,000 $4,669,609 $2,270,000 102.7%
Total Expense
Objects:
$260,000 $1,120,000 $5,880,000 $2,270,000 102.7%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
Changes and Highlights
$1,970,000 - General Government services and programs
$300,000 - CIP - Public Wifi Broadband project (st2305) $2,270,000 TOTAL
City of South San Francisco | FY2022-23 Budget Book Page 35 Park In-Lieu
Fees Fund
(206/207/209)
The City’s ordinance, as authorized by the Quimby Act, requires park land dedication in proposed residential subdivision or payment of an in-lieu fee. In the event the proposed residential subdivision is less than 50 parcels, the City may only require the payment of an in-lieu fee. The fees may only be used for acquiring land and developing new park and recreation facilities, or for the rehabilitation and enhancement of existing neighborhood parks, community parks, and recreational facilities.

Summary
The FY2022-23 budget includes a $2.4 million expenditure and zero revenue for this fund.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$500K
$1M
$1.5M
$2M
$2.5M
$3M
Expenditures by Expense Type
The chart and table below shows 100% of the FY 2022-23 budgeted expenditures is transfers out to the Capial Improvement Fund (Fund 510) for capital projects. The budgeted $2.4 million will be used solely for Centennial Trail Improvements (pk2302).

City of South San Francisco | FY2022-23 Budget Book Page 36 Budgeted Expenditures vs Historical
Millions
Supplies And Services
Transfers
FY2021
FY2023
$0
$0.5
$1
$1.5
$2
$2.5
$3
Expense Objects
Supplies And
Services
$500,000 $0 $0 $0 0%
Transfers $496,309 $0 $836,469 $2,400,000 N/A
Total Expense
Objects:
$996,309 $0 $836,469 $2,400,000 N/A
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
Fund Balance
The table below shows the fund balance for each Park In-Lieu Fee fund:

Fund Balance
2021
(Actual)
2022
(Estimated)
2023
(Projected)
Park In-Lieu Fee Zone 1 Fund
(206)
(91,642) (91,642) (91,642)
Park In-Lieu Fee Zone 2 Fund
(207)
81,107 81,107 81,107
Park In-Lieu Fee Zone 3 Fund
(209)
3,728,337 2,891,868 491,868
Total 3,717,802 2,881,333 481,333
City of South San Francisco | FY2022-23 Budget Book Page 37 Changes and Highlights
CIP project funding:
$2,400,000 - Centennial Trail Improvements (pk2302)
City of South San Francisco | FY2022-23 Budget Book Page 38 Gas Tax Fund
(210)
Gas Tax is the City's share of the state tax on gas purchases. The funding is distributed by the State of California and is used for street, storm, sidewalk maintenance, and other related improvements.

Summary
The FY2022-23 proposed budget includes $2.11 million of revenue in the Gas Tax fund, which represents a 11.2% increase over the FY2021-22 adopted budget. Budgeted expenditures are projected to increase by 7.7% to $1.9 million.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$500K
$1M
$1.5M
$2M
$2.5M
City of South San Francisco | FY2022-23 Budget Book Page 39 Revenues by Source
The charts below show that the vast majority ($2.1 million) of the FY2022-23 proposed budget revenue is received from other agencies. $1.86 million is budgeted to be received from the State of California which is responsible for distributing the city's share of taxes received from the purchases of gasoline at fuel stations by consumers, and $0.24 million is budgeted to be received from the City/County Association of Governments (C/CAG) for congestion relief related activities.

Budgeted Revenues by Source
Revenue From Other Agencies (99.3%)
Interest & Rent (0.7%)
Budgeted Revenues by Source vs Historical
Millions
Interest & Rent
Revenue From Other Agencies
FY2021FY2022
FY2023
$0
$0.5
$1
$1.5
$2
$2.5
Revenue Source
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed
(% Change)
City of South San Francisco | FY2022-23 Budget Book Page 40 Revenue From Other
Agencies
$1,806,305 $1,886,008 $1,886,008 $2,099,642 11.3%
Interest & Rent $642 $15,000 $15,000 $15,000 0%
Total Revenue Source: $1,806,947 $1,901,008 $1,901,008 $2,114,642 11.2% Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed
(% Change)
Expenditures by Expense Type
The charts and table below shows that 100% of the $1.89 million FY2022-23 proposed budget expenditures are transfers out to other funds. $300,000 of this is for CIP projects including the Survey Monument restoration project (st2002), the HSIP Curb Ramp Improvements project (tr2202) and the new 2023 Downtown Surface Seal project (st2302). $920,000 is budgeted for a transfer out to the General Fund and $670,000 as a transfer out as a general subsidy to the City's Storm Water fund which relies on the revenue for Storm Water operations and related capital projects.

Budgeted Expenditures vs Historical
Millions
Transfers
FY2021FY2022FY2023
$0
$0.5
$1
$1.5
$2
$2.5
Expense Objects
Transfers

TRANSFER OUT TO CAPITAL
IMPROV
$325,132 $164,043 $830,860 $300,000 82.9%

TRANSFER OUT TO

GENERAL FUND
$921,301 $920,605 $920,605 $920,605 0%

TRANSFER OUT TO STORM

WATER FD
$670,000 $670,000 $670,000 $670,000 0%
Total Transfers: $1,916,433 $1,754,648 $2,421,465 $1,890,605 7.7% Total Expense Objects: $1,916,433 $1,754,648 $2,421,465 $1,890,605 7.7% Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted
vs. FY2023
Proposed (%
Change)
City of South San Francisco | FY2022-23 Budget Book Page 41 Fund Balance
Fund Balance Projections
Restricted
FY2021 FY2022 FY2023
$-300000
$-200000
$-100000
$0
$100K
$200K
$300K
$400K
FY2021 FY2022 FY2023 % Change
Fund Balance — — —
Restricted $330,272 $-190,185 $33,852 -117.8%
Total Fund Balance: $330,272 $-190,185 $33,852 -117.8%
Changes and Highlights
CIP project funding:
$100,000 Survey Monuments (st2002)
$100,000 2023 Downtown Surface Seal project (st2302 - new) $100,000 HSIP10 Curb Ramps (tr2202)
$300,000 TOTAL
City of South San Francisco | FY2022-23 Budget Book Page 42 Measure A-1/2
Cent
Transportation
Sales Tax (211)
Measure A is a voter approved half-cent sales tax in San Mateo County. The measure was approved in 1988 and expired in 2008. In 2004, the voters of San Mateo County reauthorized Meassure A through 2033. The sales tax revenue generated is distributed by the County and funds are to be used for roads and traffic improvements, and the South City Shuttle.

Summary
The FY2022-23 proposed revenue budget for the Measure A fund is $1.95 million which is 25.3% higher than the FY2021-22 adopted budget. Budgeted expenditures are projected to increase significantly when compared to the FY21-22 adopted budget to $2.87 million.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$1M
$2M
$3M
$4M
City of South San Francisco | FY2022-23 Budget Book Page 43 Revenues by Source
The charts and table below show that revenue in the Measure A fund is received mostly from taxes (98.7%), in this case a specific half-cent County sales tax.

Budgeted Revenues by Source
Taxes (98.7%)
Interest & Rent (1.3%)
Budgeted and Historical Revenues by Source
Millions
Interest & Rent
Taxes
FY2021
FY2022
FY2023
$0
$0.5
$1
$1.5
$2
$2.5
Revenue Source
Taxes $1,608,269 $1,527,755 $1,527,755 $1,920,452 25.7% Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
City of South San Francisco | FY2022-23 Budget Book Page 44 Interest & Rent $5,730 $25,000 $25,000 $25,000 0%
Total Revenue
Source:
$1,613,999 $1,552,755 $1,552,755 $1,945,452 25.3%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
Expenditures by Expense Type
$2.87 million is included in the FY2022-23 proposed budget for Measure A expenditures all of which are transfers out to other funds. $0.25 million of these transfers is to the General Fund for operation of the South City Shuttle. $2.62 million is for Capital Improvement Program projects including Phase I and II of the Grand Boulevard project (st1403), the new 2023 Downtown Surface Seal project (st2302), the Utah Avenue Overcrossing project (tr1404) and the new Right-Of-Way Infrastructure Assessment project (tr2302).

Budgeted Expenditures vs Historical
Millions
Transfers
FY2021
FY2022
FY2023
$0
$0.5
$1
$1.5
$2
$2.5
$3
$3.5
Expense Objects
Transfers

TRANSFER OUT TO

CAPITAL IMPROV
$1,787,214 $164,452 $1,696,320 $2,620,000 1,493.2%

TRANSFER OUT TO

GENERAL FUND
$101,994 $166,475 $186,475 $254,395 52.8%
Total Transfers: $1,889,208 $330,927 $1,882,795 $2,874,395 768.6% Total Expense Objects: $1,889,208 $330,927 $1,882,795 $2,874,395 768.6% Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted
vs. FY2023
Proposed (%
Change)
City of South San Francisco | FY2022-23 Budget Book Page 45 Fund Balance
Fund Balance Projections
Restricted
FY2021 FY2022 FY2023
$0
$500K
$1M
$1.5M
$2M
$2.5M
$3M
FY2021 FY2022 FY2023 % Change
Fund Balance — — —
Restricted $2,524,599 $2,194,559 $1,265,616 -42.3%
Total Fund Balance: $2,524,599 $2,194,559 $1,265,616 -42.3% Changes and Highlights
$254,395 - South City Shuttle Program (Measure A- City match) $100,000 - SSF Grand Blvd Project Phase I (st1403)
$100,000 - SSF Grand Blvd Project Phase II (st1502)
$1,500,000 - 2023 Downtown Surface Seal project (st2302) $200,000 - Utah Avenue Overcrossing project (tr1404)
$200,000 - HSIP10 Curb Ramp project (tr2202)
$520,000 - Right-Of-Way Infrastructure Assessment project (tr2302) $2,620,000 TOTAL CIP
City of South San Francisco | FY2022-23 Budget Book Page 46 Road
Maintenance
& Rehab
(SB1) (212)
Senate Bill (SB) 1, Chapter 5, Statutes of 2017, created the Road Maintenance and Rehabilitation Program to address deferred maintenance of the California State Highway system and the local street and road system. These funds may be used for basic road maintenance, rehabilitation, and critical safety projects within the local streets and roads system.

Summary
The FY2022-23 proposed budget includes $1.3 million of revenue which is the same as last fiscal year. Budgeted expenditures in FY2022-23 are flat at $1.3 million.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$500K
$1M
$1.5M
$2M
$2.5M
Revenues by Source
$1.3 million in revenue is expected to be received by the SB1 fund in FY2022-23 which is the same as the prior year. 100% of the revenue is received directly from the state of California to fund streets and roads improvement programs..

City of South San Francisco | FY2022-23 Budget Book Page 47 Budgeted Revenues by Source vs Historical
Millions
Interest & Rent
Revenue From Other Agencies
FY2021
FY2022
FY2023
$0
$0.25
$0.5
$0.75
$1
$1.25
$1.5
Revenue Source
Revenue From Other
Agencies
$1,245,493 $1,300,000 $1,300,000 $1,300,000 0%
Interest & Rent $3,263 $0 $0 $0 0%
Total Revenue Source: $1,248,756 $1,300,000 $1,300,000 $1,300,000 0% Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed
(% Change)
Expenditures by Expense Type
The $1.3 million of expenditures in the FY2022-23 proposed budget are transfers out of the SB1 fund to contribute to capital projects, including the South Linden Ave Grade Separation (st1004), Linden Avenue Complete Streets Aspen-Miller (st1602), Phase III of the Grand Bl Project (st1807), Street Pavement Rehabiltation Projects (st2104 and st2106), 2022 West of 101 Pavement Rehab (st2107), Commercial & Spruce Signalized Intersection (tr1801) and South Connectivity Bicycle Lanes (tr1907).

City of South San Francisco | FY2022-23 Budget Book Page 48 Budgeted Expenditures vs Historical
Millions
Transfers
FY2021FY2022FY2023
$0
$0.5
$1
$1.5
$2
$2.5
Expense Objects
Transfers $1,921,293 $1,700,000 $2,477,055 $1,300,000 -23.5% Total Expense
Objects:
$1,921,293 $1,700,000 $2,477,055 $1,300,000 -23.5%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
City of South San Francisco | FY2022-23 Budget Book Page 49 Fund Balance
Fund Balance Projections
Restricted
FY2021 FY2022 FY2023
$-250000
$0
$250K
$500K
$750K
$1M
$1.25M
FY2021 FY2022 FY2023 % Change
Fund Balance — — —
Restricted $1,029,209 $-147,846 $-147,846 0%
Total Fund Balance: $1,029,209 $-147,846 $-147,846 0%
Changes and HIghlights
None
City of South San Francisco | FY2022-23 Budget Book Page 50 SMC
Measure W
1/2 Cent
Sales Tax
(213)
San Mateo County Measure W is a half-cent sales tax in San Mateo County for congestion relief and road repair. The measure was approved in by San Mateo County voters in November 2018. The sales tax revenues generated are distributed by the county and a portion of the funds is received by cities, calculated on a specific formula basis.

Summary
The FY2022-23 budget includes $0.85 million of revenue in the SMC Measure W half-cent Sales Tax Fund, which represents a

42.3% increase over the FY 2021-22 adopted budget. Budgeted expenditures are projected to increase by 66.7% to $1.0 million.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$250K
$500K
$750K
$1M
$1.25M
Revenues by Source
The chart and table below show $0.85 million budgeted in tax revenue to be received by this fund from San Mateo County in FY2022-23
City of South San Francisco | FY2022-23 Budget Book Page 51 Budgeted Revenues vs Historical by Source
Millions
Interest & Rent
Taxes
FY2021FY2022
FY2023
$0
$0.2
$0.4
$0.6
$0.8
$1
Revenue Source
Taxes $751,698 $600,000 $600,000 $853,534 42.3%
Interest & Rent $1,022 $0 $0 $0 0%
Total Revenue
Source:
$752,720 $600,000 $600,000 $853,534 42.3%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
Expenditures by Expense Type
The chart and table below shows that 100% of the $1.0 million FTY 2022-23 budgeted expenditures are transfers out to Capital Improvement Fund (Fund 510) for CIP projects including the HSIP10 Curb Ramps (tr2202) and 2023 Surface Seal Project-Zone 4(st2302).

City of South San Francisco | FY2022-23 Budget Book Page 52 Budgeted Expenditures vs Historical
Millions
Transfers
FY2021
FY2022
FY2023
$0
$1
$0.25
$0.5
$0.75
$1.25
Expense Objects
Transfers $733,382 $600,000 $641,753 $1,000,000 66.7%
Total Expense
Objects:
$733,382 $600,000 $641,753 $1,000,000 66.7%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
City of South San Francisco | FY2022-23 Budget Book Page 53 Fund Balance
The entire fund balance of the SMC Measure W Half Cent Sales Tax Fund is restricted for congestion relief and transit improvements as approved by voters in 2018. The chart below shows the fund balance of this fund is reducing due to increased usage of funds for capital improvement projects in FY2022-23.

Fund Balance Projections
Restricted
FY2021 FY2022 FY2023
$0
$100K
$200K
$300K
$400K
$500K
$600K
$700K
FY2021 FY2022 FY2023 % Change
Fund Balance — — —
Restricted $614,261 $572,508 $426,042 -25.6%
Total Fund Balance: $614,261 $572,508 $426,042 -25.6%
Changes and Highlights
CIP project funding:
$100,000 - 2023 Surface Seal Project (Zone 4)
$900,000 - HSIP10 Curb Rampls
City of South San Francisco | FY2022-23 Budget Book Page 54 Community
Development
Block Grant
(222)
The Community Development Block Grant (CDBG) is a federally funded program administered by the Department of Housing and Urban Development (HUD). This program supports the improvement of housing and commercial facilities and provides grants to local nonprofit agencies.

Summary
The FY2022-23 proposed budget in the CDBG fund includes $0.76 million of revenue, which represents a 33.4% increase over the FY21-22 adopted budget. Budgeted expenditures are projected to increase by 31.4% to $0.48 million when compared to the FY21-22 adopted budget.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$250K
$500K
$750K
$1M
City of South San Francisco | FY2022-23 Budget Book Page 55 Revenues by Source
As can be seen in the charts and table below, the majority of revenues in the FY2022-23 proposed budget are projected to come from other agencies, i.e. the Department of Housing and Urban Development (HUD). 22.6% is projected to come from CARES Act funding (classified under the Charges for Services revenue category) and the remainder (3.9%) from an allocation of interest income on the City's investments and interest payments on small loans made by the fund in years past to eligible recipients.

Budgeted Revenues by Source
Revenue From Other Agencies (73.5%)
Charges for Services (22.6%)
Interest & Rent (3.9%)
Budgeted Revenue by Source vs Historical
Millions
Interest & Rent
Charges for Services
Revenue From Other Agencies
FY2021
FY2022
FY2023
$0
$0.2
$0.4
$0.6
$0.8
$1
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed
(% Change)
City of South San Francisco | FY2022-23 Budget Book Page 56 Revenue Source
Revenue From Other
Agencies
$653,871 $500,685 $610,685 $562,000 12.2%
Charges for Services $30,000 $0 $0 $172,878 N/A
Interest & Rent $18,823 $72,569 $72,569 $30,000 -58.7%
Total Revenue Source: $702,694 $573,254 $683,254 $764,878 33.4% Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed
(% Change)
Expenditures by Expense Type
The majority of the FY2022-23 proposed budget is projected to be spent on grants for various eligible CDBG programs including Minor Home Repair programs for eligible applicants, the Housing Rehabilitation and Emergency Home Repair programs, Debris Box Vouchers and Public Improvement projects. Up to 20% of the total expenditures for a given year can be spent on administration of the City's CDBG program - $96,000 is budgeted for this purpose in FY2022-23. All FY2022-23 budgeted expenditures are classified under the supplies and services category.

Budgeted Expenditures by Expense Type vs Historical
Millions
Salaries And Benefits
Transfers
Supplies And Services
FY2021
FY2022
FY2023
$0
$0.2
$0.4
$0.6
$0.8
$1
Expense Objects
Salaries And
Benefits
$19,541 $0 $0 $0 0%
Supplies And
Services
$884,259 $367,461 $856,550 $488,520 32.9%
Transfers $43,096 $0 $0 $0 0%
Total Expense
Objects:
$946,896 $367,461 $856,550 $488,520 32.9%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
City of South San Francisco | FY2022-23 Budget Book Page 57 Fund Balance
Fund Balance Projections
Restricted
FY2021 FY2022 FY2023
$-100000
$-50000
$0
$50K
$100K
$150K
$200K
$250K
FY2021 FY2022 FY2023 % Change
Fund Balance — — —
Restricted $108,386 $-64,910 $216,968 -434.3%
Total Fund Balance: $108,386 $-64,910 $216,968 -434.3%
Changes and Highlights
None
City of South San Francisco | FY2022-23 Budget Book Page 58 Common
Greens
Maintenance
Districts
(231/232/
233/234)
There are four Common Greens Maintenance Districts within the City: West Park 3 (fund 231), Stonegate Ridge (fund 232), Willow Gardens (fund 233), and West Par 1&2 (fund 234). The funding for these maintenance districts comes from a portion of the 1% Property Tax levy on the assessed value paid by the parcel owners. The property tax that funds these maintenance districts is diverted from the City’s portion of property taxes that would otherwise go to the General Fund. Provides for sidewalk, parks and tree maintenance within each of the maintenance districts.

Summary
The FY2022-23 proposed budget includes $1.9 million of revenue for these four funds, which represents a 2% increase over the prior year. Expenditures are budgeted to increase by 12.2% to $2.3 million this fiscal year.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$500K
$1M
$1.5M
$2M
$2.5M
Revenues by Source
The $1.9 million of proposed budget revenues in these four maintenance district funds is through taxation, i.e. a portion of the property tax levy on property parcels paid by property owners. Property tax revenue in general is projected to be higher in FY2022-23 compared to the prior year. As a result, these maintenance district funds will also see an increase in property tax revenue.4
Revenue Source
Taxes $2,210,329 $1,903,851 $1,903,851 $1,941,928 2%
Total Revenue
Source:
$2,210,329 $1,903,851 $1,903,851 $1,941,928 2%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
City of South San Francisco | FY2022-23 Budget Book Page 59 Expenditures by Expense Type
The charts and tables below show that the majority of the FY2022-23 $2.31 million expenditure budget (47.3%) within these four maintenance district funds will be on salaries and benefits of City staff working to help maintain these districts. 37.8% will be on supplies and services to support that work with the remainder (14.9%) on interdepartmental charges such as general adminsitration overhead.

Budgeted Expenditures by Expense Type
Salaries And Benefififits (47.3%)
Supplies And Services (37.8%)
Interdepartmental (14.9%)
Budgeted Expenditures by Expense Type vs Historical
Millions
Interdepartmental
Supplies And Services
Salaries And Benefits
FY2021
FY2022
FY2023
$0
$0.5
$1
$1.5
$2
$2.5
City of South San Francisco | FY2022-23 Budget Book Page 60 Expense Objects
Salaries And
Benefits
$665,048 $996,343 $996,343 $1,090,508 9.5%
Supplies And
Services
$767,038 $714,148 $853,751 $871,348 22%
Interdepartmental $235,812 $343,389 $343,389 $343,389 0% Total Expense
Objects:
$1,667,898 $2,053,880 $2,193,483 $2,305,245 12.2%
Name FY2021
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
Changes and Highlights
FY 2022-23 Changes & Highlights:

Positions:
.75 FTE Park Maintenance worker-Hourly
.07 FTE Management Analyst I
Supplies and Services:
$157,200 Maintenance and enhancement of the Common Greens area Fund Balance
Fund Balance FY2021 FY2022 FY2023 % Change
Unassigned - - - 0.0%
Assigned - - - 0.0%
Committed - - - 0.0%
Restricted 4,816,402 $ 4,526,770 $ 4,163,453 -8.0%
Nonspendable - - -
Total Fund Balance $ 4,816,402 $ 4,526,770 $ 4,163,453 -8.0% City of South San Francisco | FY2022-23 Budget Book Page 61 City Housing
Fund (241)
Up until Redevelopment Agencies were abolished in FY 2011-12 by the State of California under ABx1 26, the City set aside 20% of Redevelopment property taxes to fund the provision of new affordable housing units, as well as the operation and maintenance of housing stock that the Redevelopment Agency had already funded.

That fund was formerly called the Low/Moderate Income Housing Fund. With its source of funding thus abolished, the City Council voted to take on the operations of the former housing units by becoming the Successor Housing Agency to the Low/Moderate Income Housing Fund. The City Housing Fund is funded primarily from the rental revenues received by the City for those occupied housing units. Any shortfall between the rents received and the operations and maintenance costs of those housing units is funded by either one-time grants or by the General Fund.

Summary
The FY2022-23 proposed budget includes $0.18 million of revenue in the City Housing Fund which is 40.7% lower when compared to the FY2021-22 adopted budget. Budgeted expenditures are projected to decrease by 11.8% to $0.59 million in FY2022-23.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$1M
$2M
$3M
$4M
City of South San Francisco | FY2022-23 Budget Book Page 62 Revenues by Source
The pie chart below shows that 91.8% of the FY2022-23 revenue is budgeted to come from interest income and rental payments while 8.2% is due to be received from the fund's allocated share of interest received from the City's investments.

Budgeted Revenue by Source
Interest & Rent (91.8%)
Other Revenues (8.2%)
The City has opted not to budget revenue from loan repayments in FY2022-23 since no actual revenue has been received from this source for a number of years, hence the reduction in "other revenues" shown in the bar chart below when compared to FY2021-22 adopted budget.

Budgeted Revenue by Source vs Historical
Millions
Other Revenues
Interest & Rent
FY2021
FY2022
FY2023
$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
$0.35
City of South San Francisco | FY2022-23 Budget Book Page 63 Revenue Source
Interest & Rent $178,383 $167,000 $167,000 $167,000 0%
Other Revenues $0 $140,000 $140,000 $15,000 -89.3%
Total Revenue
Source:
$178,383 $307,000 $307,000 $182,000 -40.7%
Name FY2021
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
Expenditures by Expense Type
In FY2022-23, 32.7% of the adopted expenditure budget will be spent on salaries and benefits of City employees working on the programs related to the City Housing fund. 66.3% of the budget will be on supplies and services expenditures to support that work with just 0.9% on general City administrative overhead.

Budgeted Expenditures by Expense Type
Supplies And Services (66.3%)
Salaries And Benefififits (32.7%)
Interdepartmental (0.9%)
The FY2020-21 actuals shown in the bar chart below included a $2.45 million loan made to Roem Development Corporation for the development of 46 below market rate (BMR) units and one manager's unit at 201-219 Grand Avenue.

City of South San Francisco | FY2022-23 Budget Book Page 64 Budgeted Expenditures by Expense Type vs Historical
Millions
Interdepartmental
Salaries And Benefits
Supplies And Services
FY2021
FY2022FY2023
$0
$0.5
$1
$1.5
$2
$2.5
$3
$3.5
Expense Objects
Salaries And
Benefits
$249,648 $203,089 $203,089 $193,832 -4.6%
Supplies And
Services
$2,709,905 $462,800 $473,950 $392,925 -15.1%
Interdepartmental $3,701 $5,600 $5,600 $5,600 0%
Total Expense
Objects:
$2,963,255 $671,489 $682,639 $592,357 -11.8%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
City of South San Francisco | FY2022-23 Budget Book Page 65 Fund Balance
Fund Balance Projections
Restricted
FY2021 FY2022 FY2023
$0
$1M
$2M
$3M
$4M
FY2021 FY2022 FY2023 % Change
Fund Balance — — —
Restricted $3,225,194 $2,849,555 $2,439,198 -14.4%
Total Fund Balance: $3,225,194 $2,849,555 $2,439,198 -14.4% Changes and Highlights
Supplies and Services Expenditures:
$200,000 General housing consultant services
$200,000 TOTAL
City of South San Francisco | FY2022-23 Budget Book Page 66 Solid Waste
Reduction
(250)
The Solid Waste Management Fund is primarily funded from a dedicated fee payment made by the South San Francisco Scavenger Company, the City’s exclusive solid waste management franchise. Funding pays for monitoring and remediation costs associated with the closed Oyster Point landfill and for other solid waste reduction efforts. Additional revenue comes from forfeited solid waste deposits, which are used to further the City's solid waste diversion goals.

Summary
The FY2022-23 budget includes $180,000 of revenue in the Solid Waste Reduction fund, which is flat when compared to the FY2021-22 adjusted budget. Budgeted expenditures are projected to increase by 191% to $384,102.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$100K
$200K
$300K
$400K
$500K
Revenues by Source
Franchise fees paid by South San Francisco Scavenger Company is the only source of revenue for the Solid Waste Fund.

City of South San Francisco | FY2022-23 Budget Book Page 67 Budgeted Revenues vs Historical
Millions
Charges for Services
FY2021
FY2022
FY2023
$0
$0.05
$0.1
$0.15
$0.2
$0.25
Revenue Source
Charges for
Services
$206,295 $180,000 $180,000 $180,000 0%
Total Revenue
Source:
$206,295 $180,000 $180,000 $180,000 0%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
City of South San Francisco | FY2022-23 Budget Book Page 68 Expenditures by Expense Type
The increase in expenditures is due to expansion and installation of "smart" trash and recycling units throughout the city that costs $200,000.

Budgeted Expenditures by Type
Supplies And Services (94.3%)
Interdepartmental (5.7%)
Budgeted Expenditures vs Historical
Millions
Transfers
Interdepartmental
Supplies And Services
FY2021
FY2022
FY2023
$0
$0.1
$0.2
$0.3
$0.4
$0.5
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
City of South San Francisco | FY2022-23 Budget Book Page 69 Expense Objects
Supplies And
Services
$168,362 $110,150 $192,891 $362,150 228.8%
Interdepartmental $14,507 $21,952 $21,952 $21,952 0%
Transfers $14,632 $0 $106,627 $0 0%
Total Expense
Objects:
$197,501 $132,102 $321,470 $384,102 190.8%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
Fund Balance
The projected 36% decline in Fund Balance in FY2022-23 is primarily due to the one-time cost of installing smart trash cans throughout the city.

Fund Balance Projections
Restricted
FY2021 FY2022 FY2023
$0
$200K
$400K
$600K
$800K
FY2021 FY2022 FY2023 % Change
Fund Balance — — —
Restricted $701,761 $560,291 $356,189 -36.4%
Total Fund Balance: $701,761 $560,291 $356,189 -36.4%
Changes and Highlights
Services and Supplies:
$200,000 Installations of solar-powered, sensor-equipped waste & recycling stations throughout the city City of South San Francisco | FY2022-23 Budget Book Page 70 Supplemental
Law
Enforcement
Services
(260)
The Citizens Option for Public Safety (COPS) program was adopted in 1996. Under the provisions of Government Code Section 30061, a percentage of the funds are allocated to counties and cities, based upon population, for law enforcement services.

Each city is required to deposit the funds into a separate Supplemental Law Enforcement Services Fund so that these funds are not intermingled with General Fund dollars and must be spent on front-line law enforcement services.

Summary
The FY2022-23 budget includes $100,000 of revenue in this fund which is flat compared to the prior year. Budgeted expenditures are projected to remain at $100,000 in FY2022-23.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$50K
$100K
$150K
$200K
Revenues by Source
Revenue Source
Taxes $160,781 $100,000 $100,000 $100,000 0%
Interest & Rent $116 $0 $0 $0 0%
Total Revenue
Source:
$160,897 $100,000 $100,000 $100,000 0%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
Expenditures by Fund
Supplemental Law Enforcement
Services (260)
$160,897 $100,000 $100,000 $100,000 0%
Total Supplemental Law
Enforcement Services (260):
$160,897 $100,000 $100,000 $100,000 0%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted
vs. FY2023
Proposed (%
Change)
City of South San Francisco | FY2022-23 Budget Book Page 71 Fund Balance
Fund Balance Projections
Restricted
FY2021 FY2022 FY2023
$0
$1K
$250
$500
$750
$1.25K
FY2021 FY2022 FY2023 % Change
Fund Balance — — —
Restricted $1,098 $1,098 $1,098 0%
Total Fund Balance: $1,098 $1,098 $1,098 0%
Changes and Highlights
None
City of South San Francisco | FY2022-23 Budget Book Page 72 City
Programs
Special
Revenue
Fund (280)
This fund accounts for donations and other accounts that are dedicated to a particular program. Principal reserves reflect the Police Department's participation in the Department of Justice's Asset Seizure Program and the Library Department's Project Read Program.

Revenues by Source
The FY2022-23 budget includes no revenue for this fund.

Revenue Source
Charges for
Services
$3,804,981 $0 $0 $0 0%
Interest & Rent $44,186 $0 $0 $0 0%
Other Revenues $2,942,571 $0 $0 $0 0%
Total Revenue
Source:
$6,791,738 $0 $0 $0 0%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
Expenditures by Function
The FY2022-23 budget includes $0.26 million of expenditures for the Civic Center Campus capital project (pf2103) Expenditures
Capital Improvement
Plan
$567,270 $0 $1,932,730 $255,000 N/A
Transfers $0 $0 $1,881 $0 0%
Non Expense $1,370,081 $0 $0 $0 0%
Total Expenditures: $1,937,351 $0 $1,934,611 $255,000 N/A Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
City of South San Francisco | FY2022-23 Budget Book Page 73 Fund Balance
Fund Balance Projections
Restricted
FY2021 FY2022 FY2023
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
FY2021 FY2022 FY2023 % Change
Fund Balance — — —
Restricted $11,401,167 $9,466,556 $9,211,556 -2.7%
Total Fund Balance: $11,401,167 $9,466,556 $9,211,556 -2.7% Changes and Highlights
None
City of South San Francisco | FY2022-23 Budget Book Page 74 Debt Service
Fund (461)
The City's Debt Service fund is the fund in which all loan or bond payments are recorded. It receives transfers from other funds, such as Measure W for the bond repayments.

Summary
The revenue budget for FY2022-23 is $8.29 million and the expenditure budget is also $8.29 million.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$2.5M
$5M
$7.5M
$10M
Revenues by Source
The table below shows $8.29 million in transfers in the FY2022-23 budget. These funds are provided by Measure W revenues.

Revenue Source
Transfers $2,767,200 $8,287,833 $8,287,833 $8,289,450 0% Total Revenue
Source:
$2,767,200 $8,287,833 $8,287,833 $8,289,450 0%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
Expenditures by Expense Type
The table below shows $8.29 million in debt service payments projected for FY2022-23 related to the 2020A and 2021A bond issuances to finance the new Police Station and Civic Center Campus.

Expense Objects
Debt Service $2,767,200 $8,287,833 $8,287,833 $8,289,450 0% Total Expense
Objects:
$2,767,200 $8,287,833 $8,287,833 $8,289,450 0%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
City of South San Francisco | FY2022-23 Budget Book Page 75 Sewer
Capacity
Charges
(730)
The revenue for this restricted fund is received from sewer capacity charges paid by users that connect to sewer facilities for the first time, and by users who increase their sanitary sewer usage. The charge is typically due upon building permit issuance and is only charged to areas receiving sewer service from the City (fee collection excludes the Westborough area that receives sewer service from Daly City). The fees collected assist with funding for required replacements, upgrades, and construction of sewer infrastructure not funded by other sources. This fund provides revenue to cover the costs associated with providing collection and treatment capacity for new and expanding development not funded by the East of 101 Sewer Impact Fee Program.

Summary
The FY2022-23 proposed budget includes $200,000 of revenue in this fund which is flat compared to last year. Budgeted expenditures are negligible at $2,800 which remained the same compared to the prior year.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$500K
$1M
$1.5M
$2M
$2.5M
Revenues by Source
In the FY2022-23 adopted revenue budget, $200,000 in sewer capacity charges are projected to be received which represents no change when compared to the prior year, as shown in the table below.

Revenue Source
Interest & Rent $15,653 $0 $0 $0 0%
Other Revenues $1,900,697 $200,000 $200,000 $200,000 0% Total Revenue
Source:
$1,916,350 $200,000 $200,000 $200,000 0%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
Expenditures by Expense Type
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
City of South San Francisco | FY2022-23 Budget Book Page 76 Expense Objects
Interdepartmental $1,850 $2,800 $2,800 $2,800 0%
Transfers $2,338,118 $0 $1,456,664 $0 0%
Total Expense
Objects:
$2,339,968 $2,800 $1,459,464 $2,800 0%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
Fund Balance
Fund Balance Projections
Restricted
FY2021 FY2022 FY2023
$0
$2M
$4M
$6M
$8M
$10M
FY2021 FY2022 FY2023 % Change
Fund Balance — — —
Restricted $7,726,129 $6,466,664 $6,663,864 3%
Total Fund Balance: $7,726,129 $6,466,664 $6,663,864 3% Changes and Highlights
None
City of South San Francisco | FY2022-23 Budget Book Page 77 Consolidated
Impact Fees
(805/806/810/
820/821/822/
823/824/825/
830/840)
These fees are collected from developers to mitigate the impact of the new developments on the community. The Consolidated Impact Fee Fund includes Parkland Acquisition Fee (Fund 805), Park Construction Fee (Fund 806), East of 101 Sewer Impact Fee (Fund 810), East of 101 Traffic Impact Fee (Fund 820), Public Safety Impact Fee (Fund 821), Bicycle and Pedestrian Impact Fee (Fund 822), Commercial Linkage Impact Fee (Fund 823), Library Impact Fee (Fund 824), Citywide Traffic Impact Fee (Fund 825), Childcare Impact fee (830), and Oyster Point Interchange Impact Fee (Fund 840).

Effective November 22, 2020, an amendment to some existing impact fees such as Childcare and Public Safety Impact fees was adopted. A new Library Impact fee was established and the Transportation Impact Fee was implemented to supplement the East of 101 Traffic Impact fees and the Bicycle and Pedestrian Impact fees, ensuring that the Citywide impact is accounted for and not limited to a certain geographical area nor by the type of transportation. The Development Impact Study was approved by the City Council.

Summary
The FY2022-23 budget includes zero revenue in the Impact Fees Funds. Budgeted expenditures are projected to increase by 1,103% to $20.02 million when compared to the FY2021-22 adopted budget.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$5M
$10M
$15M
$20M
$25M
City of South San Francisco | FY2022-23 Budget Book Page 78 Expenditures by Fund
The table below shows the FY2022-23 budgeted expenditures for each individual impact fee fund:

Fund Name
Budgeted Expenditures for
FY2022-23
Park Land Acquisition Fee (805) $3,000,000
Park Construction Fee (806) $1,300,000
Sewer Impact Fee Fund (810) $2,799
Traffic Impact Fee Fund (820) $2,418,856
Public Safety Impact Fee Fund (821) $550,894
Bicycle and Pedestrian Impact Fee
Fund (822)
$156,915
Commercial Linkage Impact Fee (823) $588,783
Transportation Impact Fee (825) $4,257,029
Childcare Impact Fee Fund (830) $7,742,800
Total $20,018,076
Budgeted Expenditures vs Historical
Millions
Consolidated Impact Fees
FY2021
FY2022
FY2023
$0
$5
$10
$15
$20
$25
Consolidated Impact Fees $4,628,575 $1,663,291 $37,106,166 $20,018,076 1,103.5% Total Consolidated
Impact Fees:
$4,628,575 $1,663,291 $37,106,166 $20,018,076 1,103.5%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed
(% Change)
Expenditures by Function
.

City of South San Francisco | FY2022-23 Budget Book Page 79 Expenditures
Fire $0 $41,634 $61,155 $200,894 382.5%
Public Works $3,700 $5,599 $5,599 $5,599 0%
Capital Improvement
Plan
$4,320,569 $1,530,925 $32,390,350 $19,220,000 1,155.5%
Transfers $140,745 $0 $60,459 $0 0%
Non Expense $163,560 $85,132 $4,588,602 $591,583 594.9% Total Expenditures: $4,628,575 $1,663,291 $37,106,166 $20,018,076 1,103.5% Name FY2021
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
Expenditures by Expense Type
The chart and table below show that 96% of the FY2022-23 budgeted expenditures are used for transfers for various capital projects as illustrated in the previous section table
Budgeted Expenditures by Type
Transfers (96%)
Supplies And Services (3.5%)
Salaries And Benefififits (0.5%)
Interdepartmental (0.04%)
City of South San Francisco | FY2022-23 Budget Book Page 80 Budgeted Expenditures vs Historical by Type
Millions
Debt Service
Interdepartmental
Salaries And Benefits
Supplies And Services
Transfers
FY2021FY2022FY2023
$0
$5
$10
$15
$20
$25
Expense Objects
Salaries And
Benefits
$70,530 $82,333 $82,333 $93,433 13.5%
Supplies And
Services
$51,180 $41,634 $4,564,625 $696,244 1,572.3%
Debt Service $40,000 $0 $0 $0 0%
Interdepartmental $5,550 $8,399 $8,399 $8,399 0%
Transfers $4,461,314 $1,530,925 $32,450,809 $19,220,000 1,155.5% Total Expense
Objects:
$4,628,575 $1,663,291 $37,106,166 $20,018,076 1,103.5%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
City of South San Francisco | FY2022-23 Budget Book Page 81 Fund Balance
The table below shows the fund balance for each impact fee fund. It is important to bear in mind that impact fees are very difficult to budget - the City has chosen not to budget revenues for these funds. As a result, the fund balances below do not take into account impact fees that may be received during FY2021-22 and FY2022-23 and therefore show balances that are lower than they are likely to be.

Fund Balance 2021 (Actual)
2022
(Estimated)
2023
(Projected)
Park Land Acquisition Fee Fund (805) 1,603,773 1,579,947 (1,420,053) Park Construction Fee Fund (806) 5,344,782 4,246,605 2,946,605 East of 101 Sewer Impact Fee Fund (810) 4,144,278 (830,911) (833,710) East of 101 Traffic Impact Fee Fund (820) 22,527,966 2,970,959 552,104 Public Safety Impact Fee Fund (821) 1,499,386 348,874 (202,020) Bicycle and Pedestrian Impact Fee Fund
(822)
116,812 116,812 (40,102)
Commercial Linkage Impact Fee Fund (823) 10,211,625 5,625,823 5,037,040 Library Impact Fee (824) 0 0 0
Citywide Transportation Impact Fee Fund
(825)
1,962,343 1,962,343 (2,294,686)
Child Care Impact Fee Fund (830) 6,788,326 1,072,676 (6,670,122) Oyster Point Interchange Impact Fee Fund
(840)
38,708 38,708 38,708
Total 54,238,004 17,131,840 (2,886,236)
City of South San Francisco | FY2022-23 Budget Book Page 82 Proprietary - Major Funds
Enterprise Funds are associated with business type activities, where a fee is charged for a particular service. The funds in the following pages all support business activities operated by the City.

The Proprietary fund is further classified into Major and non-Major funds. The Proprietary Major Funds consist of the Sewer Enterprise fund, the Parking District fund and the Storm Water fund.

City of South San Francisco | FY2022-23 Budget Book Page 83 Sewer
Enterprise
Fund (710)
The Sewer Enterprise Fund is used to operate the systems for the Water Quality Control Plant (WQCP) including sewer collection lines and pump stations. This fund also covers Sanitary Sewer type capital projects that upgrade and improve the WQCP. This fund is classified as a a Proprietary or Enterprise fund since it is run similar to that of a private sector business where activities within the fund are funded by charges to users of the system.

Summary
The FY2022-23 proposed budget for the Sewer fund includes $30.14 million of revenue, which represents a .3% decrease over the prior year's adopted budget. Expenditures are projected to decrease by 17.1% to $30.16 million in FY2022-23.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$10M
$20M
$30M
$40M
City of South San Francisco | FY2022-23 Budget Book Page 84 Revenues by Source
The main revenue source for this fund is charges for services which includes sewer service charges, discharge permit fees, O&M participation and CIP reimbursement from San Bruno, Burlingame, Millbrae and SF Airport.

Budgeted Revenues by Source
Charges for Services (99.6%)
Interest & Rent (0.4%)
Budgeted Revenues by Source vs Historical
Millions
Other Revenues
Transfers
Interest & Rent
Charges for Services
FY2021
FY2022
FY2023
$0
$10
$20
$30
$40
Revenue Source
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
City of South San Francisco | FY2022-23 Budget Book Page 85 Charges for
Services
$33,843,399 $30,142,292 $34,061,638 $30,038,227 -0.3%
Interest & Rent $41,887 $110,000 $110,000 $110,000 0%
Other Revenues $105 $0 $0 $0 0%
Transfers $4,052,198 $0 $10,714,064 $0 0%
Total Revenue
Source:
$37,937,589 $30,252,292 $44,885,702 $30,148,227 -0.3%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Supplies And Services (37%)
Salaries And Benefififits (35.5%)
Debt Service (18.9%)
Interdepartmental (6%)
Capital Outlay (2.6%)
City of South San Francisco | FY2022-23 Budget Book Page 86 Budgeted Expenditures by Expense Type vs Historical
Millions
Transfers
Capital Outlay
Interdepartmental
Debt Service
Salaries And Benefits
Supplies And Services
FY2021
FY2022
FY2023
$-20
$-10
$0
$10
$20
$30
$40
$50
Expense Objects
Salaries And Benefits $11,333,738 $10,061,614 $10,061,614 $10,708,285 Supplies And Services $29,762,825 $18,179,221 $50,201,623 $11,169,221 Capital Outlay -$16,273,454 $0 $0 $775,000
Debt Service $575,547 $5,707,241 $5,707,241 $5,705,910
Interdepartmental $1,245,800 $1,638,077 $1,638,077 $1,801,594 Transfers $0 $800,000 $800,000 $0
Total Expense Objects: $26,644,456 $36,386,153 $68,408,555 $30,160,010 Name FY2021 Actual FY2022 Adopted Budget FY2022 Adjusted Budget FY2023 Proposed Budget City of South San Francisco | FY2022-23 Budget Book Page 87 Fund Balance
Fund Balance Projections
Unassigned Nonspendable
FY2021 FY2022 FY2023
$0
$100M
$25M
$50M
$75M
$125M
FY2021 FY2022 FY2023 % Change
Fund Balance — — —
Unassigned $1,517,328 $0 $0 0%
Nonspendable $104,230,882 $82,225,357 $82,933,574 0.9%
Total Fund Balance: $105,748,210 $82,225,357 $82,933,574 0.9% Changes and Highlights
FY2022-23 Changes and Highlights:

Positions:

Add 1.0 FTE Operations Supervisor (new title)
Supplies and Services:
$2,000 - Gas and electricity increase
$15,000 - Cost increase for sewage sludge collection and disposal $183,000 - Cost increase for bulk chemical purchases in the plant $675,000 - New combo truck to replace 2009 Vacon combo truck $45,000 - New Electric pick-up truck to replace 2001 Chevy S10 $55,000 - Upgrade of radio system
$975,000 TOTAL
City of South San Francisco | FY2022-23 Budget Book Page 88 Parking
District Fund
(720)
The Parking District Fund receives its revenue from the collection of parking fees from city-owned parking meters, parking lots, and the sale of parking permits within the South San Francisco Parking District No.1.

Summary
The FY2022-23 budget includes a $0.9 million of revenue in the Parking District Fund, which represents no increase from the FY 2021-22 adopted budget. Budgeted expenditures are projected to increase by 23% to $0.87 million.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$500K
$1M
$1.5M
City of South San Francisco | FY2022-23 Budget Book Page 89 Revenues by Source
The charts below show that the vast majority of the FY2023-23 budgeted revenue is parking fees collected from parking meters, parking lots and sales of parking permits.

Budgeted Revenues by Source
Charges for Services (98.9%)
Interest & Rent (1.1%)
Budgeted Revenue vs Historical
Millions
Interest & Rent
Charges for Services
FY2021
FY2022
FY2023
$0
$0.2
$0.4
$0.6
$0.8
$1
Revenue Source
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
City of South San Francisco | FY2022-23 Budget Book Page 90 Charges for
Services
$764,514 $895,000 $895,000 $895,000 0%
Interest & Rent $6,994 $10,000 $10,000 $10,000 0%
Transfers $0 $0 $497,816 $0 0%
Total Revenue
Source:
$771,508 $905,000 $1,402,816 $905,000 0%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Type
Supplies And Services (45.4%)
Salaries And Benefififits (27.5%)
Capital Outlay (13.7%)
Interdepartmental (13.3%)
City of South San Francisco | FY2022-23 Budget Book Page 91 Budgeted Expenditures vs Historical
Millions
Transfers
Interdepartmental
Capital Outlay
Salaries And Benefits
Supplies And Services
FY2021FY2022
FY2023
$0
$0.25
$0.5
$0.75
$1
$1.25
$1.5
Expense Objects
Salaries And
Benefits
$344,714 $246,129 $246,129 $240,362 -2.3%
Supplies And
Services
$662,316 $346,292 $894,953 $396,292 14.4%
Capital Outlay $253,232 $0 $0 $120,000 N/A
Interdepartmental $77,831 $116,159 $116,159 $116,159 0% Transfers $2,084 $0 $350 $0 0%
Total Expense
Objects:
$1,340,177 $708,581 $1,257,592 $872,814 23.2%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
City of South San Francisco | FY2022-23 Budget Book Page 92 Fund Balance
The chart below shows approximately $10.1 million of the fund balance capital assets such as land, buildings and improvements net of accumulated depreciations that are considered non-spendable for the FY2022-23 budget. The remaining $3.6 million represents cash and cash equivalents.

Fund Balance Projections
Unassigned Nonspendable
FY2021 FY2022 FY2023
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
$15M
FY2021 FY2022 FY2023 % Change
Fund Balance — — —
Unassigned $3,424,481 $3,569,706 $3,601,892 0.9%
Nonspendable $10,185,764 $10,185,764 $10,185,764 0%
Total Fund Balance: $13,610,245 $13,755,470 $13,787,656 0.2% Changes and Highlights
$120,000 - Replacement of surveillance camera system in the Miller Garage City of South San Francisco | FY2022-23 Budget Book Page 93 Storm Water
Fund (740)
The Storm Water Fund is used to comply with the City’s Municipal Regional Permit (MRP) as part of Federal and State regulations regarding water runoff.

Summary
The FY2022-23 budget includes $2.89 million of revenue which represents a 112% increase over the FY2021-22 adopted budget. Budgeted expenditures are projected to increase by 137.7%, or $1.78 million, to $3.08 million in FY2022-23.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$2M
$4M
$6M
$8M
City of South San Francisco | FY2022-23 Budget Book Page 94 Revenues by Source
The costs of complying with the MRP have dramatically increased in the last few years. With the cost of this service continuing to increase, the Gas Tax fund began to supplement this fund and a few years later, the General Fund began to supplement the Storm Water Fund in addition. This will continue in FY2022-23. Storm Drain fees collected directly from users through the property tax roll are insufficient to cover the cost of operating this fund, hence the need for such transfers.

The pie chart below shows that 85.5% of the FY2022-23 proposed revenue budget of $2.89 million is projected to come from transfers in from other funds. This includes a one-off transfer of $1.55 million from the Infrastructure Reserve fund to cover the cost of Capital Improvement Program (CIP) projects and the annual transfers of $0.25 million from the General Fund and $0.67 million from the Gas Tax fund. $0.41 million in Storm Drain fees are also projected to be received, making up

14.2% of the revenue budget (under the Charges for Services revenue category).

Budgeted Revenue by Source
Transfers (85.5%)
Charges for Services (14.2%)
Fines & Forfeitures (0.2%)
Interest & Rent (0.2%)
The bar chart below shows a significant increase in revenue budget in FY2022-23 when compared to the FY2021-22 budget - this is due to the $1.55 million one-time transfer in from the Infrastructure Reserve fund to cover the cost of various Storm Drain related CIP projects. FY2020-21 actuals included $5.68 million of revenue from Caltrans ($4.87 million of which was an accrual) in relation to the Orange Memorial Park Storm Water Capture project (sd1801).

City of South San Francisco | FY2022-23 Budget Book Page 95 Budgeted Revenue by Source vs Historical
Millions
Revenue From Other Agencies
Fines & Forfeitures
Interest & Rent
Charges for Services
Transfers
FY2021FY2022
FY2023
$0
$2
$4
$6
$8
Revenue Source
Fines & Forfeitures $600 $5,000 $5,000 $5,000 0%
Revenue From Other
Agencies
$5,676,999 $0 $8,270,003 $0 0%
Charges for Services $410,145 $433,000 $433,000 $409,676 -5.4% Interest & Rent $3,743 $5,000 $5,000 $5,000 0%
Transfers $934,632 $920,000 $1,155,452 $2,470,000 168.5% Total Revenue Source: $7,026,119 $1,363,000 $9,868,455 $2,889,676 112% Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed
(% Change)
City of South San Francisco | FY2022-23 Budget Book Page 96 Expenditures by Expense Type
The pie chart below shows that 35.6% of the $3.08 million expenditure budget is earmarked for salaries and benefits for employees tasked with carrying out Storm Drain fund related activities. 62.7% is budgeted for supplies and services which includes the $1.55 million of expenditures on CIP projects such as the Storm Water Trash Capture Devices project (sd1401), the Storm Drain Master Plan project (sd2301), the Electrification of Storm Drain Pump Stations (sd2302), the South Maple Storm Pump Station Renovation (sd2303) and the Hickey Blvd Hillside Stabilization project (sd2304).

Budgeted Expenditures by Expense Type
Supplies And Services (62.7%)
Salaries And Benefififits (35.6%)
Interdepartmental (1.7%)
The bar chart below shows an increase in projected expenditures in FY2022-23 compared with the FY2021-22 adopted budget - this is due to the planned CIP projects. FY2020-21 actual include significant expenditures ($5.66 million) related to the Orange Memorial Park Storm Water Capture project (sd1801). The red bar indicates the capitalization of these capital expenses - this is a movement of the costs to this proprietory fund's balance sheet where they will be depreciated over the useful life of the capital asset. This can also be shown in the table below under Capital Outlay.

City of South San Francisco | FY2022-23 Budget Book Page 97 Budgeted Expenditures by Expense Type vs Historical
Millions
Capital Outlay
Interdepartmental
Salaries And Benefits
Supplies And Services
FY2021
FY2022FY2023
$-7.5
$-5
$-2.5
$0
$2.5
$5
$7.5
Expense Objects
Salaries And
Benefits
$767,114 $913,013 $913,013 $1,095,661 20%
Supplies And
Services
$5,763,822 $329,688 $8,946,890 $1,929,688 485.3%
Capital Outlay -$5,640,247 $0 $0 $0 0%
Interdepartmental $31,367 $52,233 $52,233 $52,233 0%
Total Expense
Objects:
$922,056 $1,294,934 $9,912,136 $3,077,583 137.7%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
City of South San Francisco | FY2022-23 Budget Book Page 98 Fund Balance
Fund Balance Projections
Committed Nonspendable
FY2021 FY2022 FY2023
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
FY2021 FY2022 FY2023 % Change
Fund Balance — — —
Committed $2,266,943 $2,223,262 $2,035,355 -8.5%
Nonspendable $9,212,296 $9,212,296 $9,212,296 0%
Total Fund Balance: $11,479,239 $11,435,558 $11,247,651 -1.6% Changes and Highlights
Capital Projects:
$350,000 - Storm Water Trash Capture Devices project
$800,000 - Storm Drain Master Plan
$100,000 - Electrification of Storm Pump Stations
$200,000 - South Maple Storm Pump Station Renovation
$100,000 - Hickey Blvd Hillside Stabilization
$1,550,000 TOTAL
Supplies and Services Expenditures:
$50,000 -backflow preventers (TIDEFLEX ULTRAFLEX 12") to mitigate flooding during annual king tide flood events City of South San Francisco | FY2022-23 Budget Book Page 99 Proprietary -
non-Major
Funds
The Proprietary non-Major funds consist of the City Service fund, Self Insurance fund, Heath and benefit fund, Equipment Replacement fund, Information Technology fund, and PEG Access fund.

City of South San Francisco | FY2022-23 Budget Book Page 100 City Service
Fund (781)
The City Services Fund is used to pay for in-house vehicle maintenance on Cityowned vehicles. The Fleet Maintenance Division of the Public Works Department manages the budget for this fund. The fund receives its revenues by charging departments for the services rendered on an actual invoice basis. In recent years, the Fleet Management Division performed vehicle maintenance work for the Cities of Millbrae and Daly City to further regional consolidation efforts.

Summary
The FY2022-23 adopted budget includes $1.74 million of revenue which represents no change from prior year's adopted budget. FY 2022-23 expenditures are projected to decrease by 1.4% to $1.83 million.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$500K
$1M
$1.5M
$2M
Revenues by Source
The chart below shows that 100% of the budgeted revenue for FY2022-23 are charges to departments for services rendered by the Fleet Maintenance Division under the Public Works department for vehicle maintenance.

City of South San Francisco | FY2022-23 Budget Book Page 101 Budgeted Revenue vs Historical
Millions
Interest & Rent
Other Revenues
FY2021FY2022FY2023
$0
$0.5
$1
$1.5
$2
Revenue Source
Interest & Rent $968 $0 $0 $0 0%
Other Revenues $1,741,923 $1,741,923 $1,741,923 $1,741,923 0% Total Revenue
Source:
$1,742,891 $1,741,923 $1,741,923 $1,741,923 0%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
Expenditures by Function
Expenditures
Public Works $1,830,015 $1,863,495 $1,863,495 $1,837,549 -1.4% Total
Expenditures:
$1,830,015 $1,863,495 $1,863,495 $1,837,549 -1.4%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
City of South San Francisco | FY2022-23 Budget Book Page 102 Expenditures by Expense Type
44% of the FY2022-23 budgeted expenditures are salaries and benefits costs associated with Public Works employees working on activities related to this fund. 54% of expenditures within this fund are budgeted to be spent on supplies and services to support that work. Compared to the prior year, total expenditures are projected to decrease by 1.4%.

Budget Expenditures by Type
Supplies And Services (53.8%)
Salaries And Benefififits (43.8%)
Interdepartmental (2.5%)
Budgeted Expenditures vs Historical
Millions
Interdepartmental
Salaries And Benefits
Supplies And Services
FY2021
FY2022
FY2023
$0
$0.5
$1
$1.5
$2
City of South San Francisco | FY2022-23 Budget Book Page 103 Expense Objects
Salaries And
Benefits
$633,816 $846,127 $846,127 $803,971 -5%
Supplies And
Services
$1,166,980 $988,150 $988,150 $988,150 0%
Interdepartmental $29,219 $29,219 $29,219 $45,428 55.5% Total Expense
Objects:
$1,830,015 $1,863,495 $1,863,495 $1,837,549 -1.4%
Name FY2021
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
Fund Balance
The chart below shows the fund balance fo the City Service Fund, which is assigned for maintenance on city-owned vehicles, is on a decline.

Fund Balance Projections
Assigned
FY2021 FY2022 FY2023
$0
$50K
$100K
$150K
$200K
$250K
$300K
FY2021 FY2022 FY2023 % Change
Fund Balance — — —
Assigned $275,416 $153,844 $58,218 -62.2%
Total Fund Balance: $275,416 $153,844 $58,218 -62.2%
Changes and Highlghts
None
City of South San Francisco | FY2022-23 Budget Book Page 104 Self
Insurance
Fund (782)
This fund is used to accumulate reserves to pay for workers' compensation claims and general liability insurance claims through the Association of Bay Area Governments Pooled Liability Assurance Network (ABAG PLAN).

Actuarial studies determine the amount of reserves needed to have an adequate level of confidence that the city would be able to fund the maximum amount of claims.

The City maintains adequate cash reserves within the fund on an ongoing basis.

Summary
The FY2022-23 budget includes $6.5 million of revenue in the Self Insurance Fund, which represents a 40.2% increase over the FY2021-22 adopted budget. Budgeted expenditures are projected to increase by 30.4% to $5.95 million.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$2M
$4M
$6M
$8M
City of South San Francisco | FY2022-23 Budget Book Page 105 Revenues by Source
99% of the FY2022-23 adopted budget revenues in this fund come from other funds in relation to workers' compensation ($5.2 million) and liability insurance charges ($1.2 million). 1% is budgeted to be received from interest income derived from the City's investments which is allocated across the different funds.

Budgeted Revenues by Source
Other Revenues (98.8%)
Interest & Rent (1.2%)
Revenues in the Self Insurance Fund are collections from departments for payments of general liability insurance premiums, worker's compensation claims and other related expenses. With the rising cost of insurance premiums and worker's compensation claims, a 40% increase in budgeted revenues is projected for FY2022-23.

Budgeted Revenues vs Historical
Millions
Revenue From Other Agencies
Interest & Rent
Other Revenues
FY2021FY2022
FY2023
$0
$1
$2
$3
$4
$5
$6
$7
City of South San Francisco | FY2022-23 Budget Book Page 106 Revenue Source
Revenue From Other
Agencies
$18,271 $0 $0 $0 0%
Interest & Rent $31,802 $75,000 $75,000 $75,000 0%
Other Revenues $6,507,665 $4,559,604 $4,559,604 $6,424,952 40.9% Total Revenue Source: $6,557,738 $4,634,604 $4,634,604 $6,499,952 40.2% Name FY2021
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed
(% Change)
FY2022 Adopted vs.

FY2023 Proposed
(% Change)
Expenditures by Function
Expenditures by Expense Type
The chart and table below show the majority of FY2022-23 budgeted expenditures are for supplies and services(90%), which includes $2.6 million for liability insurance premiums, $2.3 million for workers' compensation claims and $0.4 million for legal services. The remaining 10% of the budget is for salaries and benefits related expenditures, in this case $0.65 million for injury pay.

Budgeted Expenditures by Type
Supplies And Services (89.1%)
Salaries And Benefififits (10.9%)
City of South San Francisco | FY2022-23 Budget Book Page 107 Budgeted Expenditures vs Historical
Millions
Salaries And Benefits
Supplies And Services
FY2021
FY2022FY2023
$0
$1
$2
$3
$4
$5
$6
$7
Expense Objects
Salaries And
Benefits
$887,450 $650,000 $650,000 $650,000 0%
Supplies And
Services
$5,036,461 $3,909,596 $3,909,596 $5,295,482 35.4%
Total Expense
Objects:
$5,923,911 $4,559,596 $4,559,596 $5,945,482 30.4%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
City of South San Francisco | FY2022-23 Budget Book Page 108 Fund Balance
The fund balance of the Self Insurance Fund represents cash reserves maintained by the city to fund worker's compensation, general liability and property damage claims.

Fund Balance Projections
Assigned
FY2021 FY2022 FY2023
$0
$500K
$1M
$1.5M
$2M
$2.5M
$3M
FY2022 FY2023 % Change
Fund Balance — —
Assigned $1,920,159 $2,474,629 28.9%
Total Fund Balance: $1,920,159 $2,474,629 28.9%
Changes and Highlights
General Liability Insurance premiums have increased by 52% since FY2019-20.

City of South San Francisco | FY2022-23 Budget Book Page 109 Benefits
Fund (783)
This fund collects charges from departments and is used to pay benefit providers for active and retiree health, dental, vision insurance and other miscellaneous benefits.

Summary
The FY2022-23 proposed budget includes $15.25 million of revenue recorded in this fund, which represents a 3.8% increase over the prior year. Budgeted expenditures are projected to be at $15.41 million in FY2022-23.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$5M
$10M
$15M
$20M
City of South San Francisco | FY2022-23 Budget Book Page 110 Revenues by Source
The majority of the FY22-23 adopted budget revenues in this fund (98%), as shown in the pie chart below, will come from charges to the other funds for accrued employee leave; health, dental and vision charges; retiree health charges, etc. A small amount (almost 2% - $250,000) is received from the General Fund through a general transfer, and a small amount is received as interest income on the City's investments which is allocated proportionately across all funds.

Budgeted Revenues by Source
Other Revenues (97.6%)
Transfers (1.6%)
Interest & Rent (0.8%)
Budgeted Revenues by Source vs Historical
Millions
Charges for Services
Interest & Rent
Transfers
Other Revenues
FY2021FY2022
FY2023
$0
$2.5
$5
$7.5
$10
$12.5
$15
$17.5
Revenue Source
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
City of South San Francisco | FY2022-23 Budget Book Page 111 Charges for
Services
$603 $0 $0 $0 0%
Interest & Rent $23,091 $100,000 $100,000 $120,000 20%
Other Revenues $14,938,159 $14,337,572 $14,337,572 $14,881,788 3.8% Transfers $250,000 $250,000 $250,000 $250,000 0%
Total Revenue
Source:
$15,211,852 $14,687,572 $14,687,572 $15,251,788 3.8%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
Expenditures by Expense Type
Virtually all expenditures in the FY2022-23 adopted budget are salaries and benefits related. Approximately 88% of these expenses are projected to be paid to vendors for health, dental and vision related services ($9.1 million) and retiree health services ($4.3 million). Other more minor expenses include vacation and sick pay paid out to employees and Medicare rebates paid to retirees.

Budgeted Expenditures vs Historical
Millions
Supplies And Services
Salaries And Benefits
FY2021
FY2022
FY2023
$0
$2.5
$5
$7.5
$10
$12.5
$15
$17.5
Expense Objects
Salaries And
Benefits
$15,264,280 $15,132,891 $15,132,891 $15,407,332 1.8%
Supplies And
Services
$111,640 $10,000 $10,000 $3,000 -70%
Total Expense
Objects:
$15,375,920 $15,142,891 $15,142,891 $15,410,332 1.8%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
City of South San Francisco | FY2022-23 Budget Book Page 112 Fund Balance
Fund Balance Projections
Assigned
FY2021 FY2022 FY2023
$0
$10M
$2.5M
$5M
$7.5M
$12.5M
FY2022 FY2023 % Change
Fund Balance — —
Assigned $9,632,112 $9,473,568 -1.6%
Total Fund Balance: $9,632,112 $9,473,568 -1.6%
Changes and Highlights
None
City of South San Francisco | FY2022-23 Budget Book Page 113 Equipment
Replacement
(784)
The Equipment Replacement Fund is used to accumulate funds for replacement of equipment and vehicles. Departments are charged an annual replacement charge to cover future equipment replacement costs.

Summary
The FY2022-23 proposed budget includes $1.47 million of revenue to be collected by this fund, which is flat compared to the FY2021-22 adopted budget. Budgeted expenditures are projected to increase by 483% to $4.94 million in FY2022-23.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$1M
$2M
$3M
$4M
$5M
$6M
City of South San Francisco | FY2022-23 Budget Book Page 114 Revenues by Source
The majority of FY2022-23 proposed budget revenues in this fund are classified as "Other Revenues", which like the other internal service funds, consist of charges to other City funds, including the General Fund, IT fund and Common Greens funds, for the replacement of vehicles, equipment and computer hardware. A small amount of interest income ($90,000) is also budgeted to be received by this fund in FY2022-23.

Budgeted Revenues by Source
Other Revenues (93.5%)
Interest & Rent (6.5%)
Revenue Source
Interest & Rent -$9,527 $95,000 $95,000 $95,000 0%
Other Revenues $1,438,573 $1,370,242 $1,370,242 $1,370,242 0% Transfers $0 $0 $832,865 $0 0%
Total Revenue
Source:
$1,429,046 $1,465,242 $2,298,107 $1,465,242 0%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
City of South San Francisco | FY2022-23 Budget Book Page 115 Expenditures by Expense Type
The pie chart below shows 3% of expenditures in the FY2022-23 proposed budget are projected for capital lease payments for a fire engine, 91.3% on actual capital items such as vehicles and equipment, and 5.7% on supplies and services which is small, "non-capital equipment" that doesn't meet the City's capital equipment thresholds.

Adopted Budget Expenditures by Expense Type
Capital Outlay (91.4%)
Supplies And Services (5.7%)
Debt Service (3%)
Compared to the FY2021-22 adopted budget, there is a significant increase in the FY2022-23 proposed expenditures due to a plan to replace a backlog of vehicles beyond their useful life while at the same time taking the opportunity to electrify a number of vehicles, including two electric street sweepers and ten pick-up trucks. The plan also includes replacement of two fire engines, an ambulance, a Fire service pick-up truck and five Police Department vehicles. The cost of these replacement vehicles will be absorbed partially by the revenues received in FY2022-23 with the remainder paid for by existing available fund balance. $140,000 is also included in the budget for the cyclical replacement of City personal computers.

City of South San Francisco | FY2022-23 Budget Book Page 116 Budgeted and Historical Expenditures by Expense Type
Millions
Transfers
Debt Service
Supplies And Services
Capital Outlay
FY2021
FY2022FY2023
$-1
$0
$1
$2
$3
$4
$5
$6
Expense Objects
Supplies And
Services
-$52,196 $350,000 $350,000 $280,000 -20%
Capital Outlay $922,865 $350,000 $1,977,448 $4,515,000 1,190% Debt Service $215,837 $147,506 $147,506 $147,507 0%
Transfers $2,917 $0 $8,831 $0 0%
Total Expense
Objects:
$1,089,422 $847,506 $2,483,785 $4,942,507 483.2%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
City of South San Francisco | FY2022-23 Budget Book Page 117 Fund Balance
The reduction in fund balance below signifies the $4.9 million of budgeted expenditures in FY2022-23, $4.8 million of which is for the replacement of vehicles to clear the backlog of vehicles overdue for replacement and to partially electrify the City's fleet.

Fund Balance Projections
Unassigned Assigned Committed Nonspendable
FY2021 FY2022 FY2023
$0
$10M
$2.5M
$5M
$7.5M
$12.5M
FY2021 FY2022 FY2023 % Change
Fund Balance — — —
Unassigned $4,203,045 $4,017,368 $540,103 -86.6%
Assigned $712,864 $712,864 $712,864 0%
Committed $859,101 $859,101 $859,101 0%
Nonspendable $4,667,208 $4,667,208 $4,667,208 0%
Total Fund Balance: $10,442,218 $10,256,541 $6,779,276 -33.9% City of South San Francisco | FY2022-23 Budget Book Page 118 Changes and Highlights
City of South San Francisco | FY2022-23 Budget Book Page 119 Information
Technology
(785)
The Information Technology (IT) Fund is funded through an allocation charge to departments for the maintenance and upkeep of the City’s computers, telephones, servers, copiers, scanners, Citywide software, etc. The Information Technology Department manages this fund. In addition to in-house IT services, the IT Department provides services to the Town of Hillsborough to further regional consolidation efforts.

Summary
The FY2022-23 proposed budget includes $3.85 million of revenue in the IT fund, which represents a 4.2% increase over the prior year. Budgeted expenditures are projected to increase by 16.8% to $4.31 million in FY2022-23.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$1M
$2M
$3M
$4M
$5M
City of South San Francisco | FY2022-23 Budget Book Page 120 Revenues by Source
The pie chart below shows that, in the FY2022-23 proposed budget, the majority of the revenue in the IT fund comes from "Other Revenues" or, in other words, charges to the other City funds that receive services from the IT department. $40,000 is budgeted to be received for external IT services provided to the Town of Hillsborough during FY2022-23 and a small amount for interest income from the City's investments.

Budgeted Revenues by Source
Other Revenues (98.6%)
Charges for Services (1%)
Interest & Rent (0.4%)
Budgeted Revenues by Source vs Historical
Millions
Revenue From Other Agencies
Interest & Rent
Charges for Services
Other Revenues
FY2021FY2022
FY2023
$0
$1
$2
$3
$4
$5
Revenue Source
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed
(% Change)
City of South San Francisco | FY2022-23 Budget Book Page 121 Revenue From Other
Agencies
$40,414 $0 $0 $0 0%
Charges for Services $149,824 $40,000 $40,000 $40,000 0% Interest & Rent $5,634 $14,000 $14,000 $14,000 0%
Other Revenues $3,645,260 $3,645,259 $3,645,259 $3,798,839 4.2% Total Revenue Source: $3,841,132 $3,699,259 $3,699,259 $3,852,839 4.2% Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed
(% Change)
Expenditures by Expense Type
The pie chart below shows that almost half of the IT department FY2022-23 expenditure budget is projected to be spent on salaries and benefits. The majority of the remaining budget will be spent on supplies and services to support that work.

There is an increase of $419,060 in salaries and benefits costs compared to the prior year due to cost of living increases and a request for two new FTE positions in response to increased demands on the department. Supplies and services are budgeted to increase by $200,000 compared to the prior year's adopted budget mainly due to the approved Automatic License Plate Reader project and consultant services to develop necessary policies and update the City's Disaster Recovery and Continuity plans.

Budgeted Expenditures by Expense Type
Supplies And Services (51.2%)
Salaries And Benefififits (48.6%)
Interdepartmental (0.2%)
City of South San Francisco | FY2022-23 Budget Book Page 122 Budgeted Expenditures vs Historical
Millions
Interdepartmental
Salaries And Benefits
Supplies And Services
FY2021
FY2022
FY2023
$0
$1
$2
$3
$4
$5
Expense Objects
Salaries And
Benefits
$1,567,843 $1,675,719 $1,675,719 $2,094,779 25%
Supplies And
Services
$1,660,201 $2,006,817 $2,532,189 $2,206,658 10%
Interdepartmental $10,469 $10,469 $10,469 $10,469 0%
Total Expense
Objects:
$3,238,514 $3,693,005 $4,218,377 $4,311,906 16.8%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
City of South San Francisco | FY2022-23 Budget Book Page 123 Fund Balance
Fund Balance Projections
Assigned
FY2021 FY2022 FY2023
$0
$500K
$1M
$1.5M
$2M
$2.5M
FY2021 FY2022 FY2023 % Change
Fund Balance — — —
Assigned $2,192,558 $1,673,440 $1,214,373 -27.4%
Total Fund Balance: $2,192,558 $1,673,440 $1,214,373 -27.4% Changes and Highlights
FY 2022-23 Changes & Highlights:

Positions:

Add 1.0 FTE Computer Services Technician position
Add new 1.0 FTE Application Analyst II position
Supplies and Services Expenditures:
$77,000 Automated License Plate Reader project
$75,000 Cybersecurity governance - consultant services to develop necessary policies and update Disaster Recovery and Continuity plans
$152,000 TOTAL
City of South San Francisco | FY2022-23 Budget Book Page 124 PEG
Equipment &
Access Fund
(786)
This fund was created in FY 2011-12 to account for franchise fees that the City receives and are used for the City’s Public, Educational and Governmental channels.

Summary
The FY2022-23 proposed budget includes $0.13 million of revenue in this fund, which is flat compared to the FY2021-22 adopted budget. Budgeted expenditures are projected to be $1.1 million.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$250K
$500K
$750K
$1M
$1.25M
City of South San Francisco | FY2022-23 Budget Book Page 125 Revenues by Source
The pie chart below shows that 96.2% of the FY2022-23 proposed revenue budget in this fund is projected to be franchise fees, received from AT&T, Comcast and Wave/Astound. The remaining revenue budget is a share of interest income from the City's investments.

Budgeted Revenue by Source
Franchise Fees (96.2%)
Interest & Rent (3.8%)
Budgeted Revenue by Source vs Historical
Millions
Interest & Rent
Franchise Fees
FY2021
FY2022
FY2023
$0
$0.025
$0.05
$0.075
$0.1
$0.125
$0.15
$0.175
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
City of South San Francisco | FY2022-23 Budget Book Page 126 Revenue Source
Franchise Fees $154,348 $125,000 $125,000 $125,000 0%
Interest & Rent $2,974 $5,000 $5,000 $5,000 0%
Total Revenue
Source:
$157,322 $130,000 $130,000 $130,000 0%
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
Expenditures by Expense Type
100% of the proposed budgeted expenditures in the PEG fund are transfers out to the Capital Improvements Program (CIP) to help fund the Civic Campus construction project (pf2103). There have been no expenditures in this fund since FY2018-19.

Expense Objects
Transfers $0 $0 $0 $1,100,000 N/A
Total Expense
Objects:
$0 $0 $0 $1,100,000 N/A
Name FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adjusted
Budget
FY2023 Proposed
Budget
FY2022 Adopted vs.

FY2023 Proposed (%
Change)
Fund Balance
Fund Balance Projections
Restricted
FY2021 FY2022 FY2023
$0
$500K
$1M
$1.5M
$2M
FY2021 FY2022 FY2023 % Change
Fund Balance — — —
Restricted $1,636,351 $1,766,351 $796,351 -54.9%
Total Fund Balance: $1,636,351 $1,766,351 $796,351 -54.9% City of South San Francisco | FY2022-23 Budget Book Page 127 Changes and Highlights
Capital projects:
$1,100,000 - Civic Center Campus (pf2103)
City of South San Francisco | FY2022-23 Budget Book Page 128