Budget Standing Committee of the City Council
May 31, 2023

City of South San Francisco
Fiscal Year 2023-24 Proposed Budget
Proposed Version
Last updated 05/26/23
City of South San Francisco | FY2023-24 Budget Book Page 1

TABLE OF CONTENTS
Funding Sources 4
City-wide Revenues by Type 5
Fund Summaries 10
Budgeted Expenditures Summary - All Funds 11
Governmental - Major Funds 15
General Fund (100) 16
Measure W (101) 25
City Housing Fund (241) 30
Developer Deposits / Contributions (270) 35
Capital Improvements (510) 38
Capital Infrastructure Reserve Fund (513) 43
Capital Improvements - Civic Campus Phase I - Measure W-funded (516) 47 Capital Improvements - Bond-funded (515/517/518/ 519/522/523/ 524/525) 49 Governmental - non-Major Funds 52
American Rescue Plan Act Special Revenue Fund (201) 53
Affordable Housing Fund (205) 54
Park In-Lieu Fees Fund (206/207/209) 58
Gas Tax Fund (210) 60
Measure A-1/2 Cent Transportation Sales Tax (211) 65
Road Maintenance & Rehab (SB1) (212) 69
SMC Measure W 1/2 Cent Sales Tax (213) 74
Community Development Block Grant (222) 78
Common Greens Maintenance Districts (231/232/ 233/234) 82 Oyster Point CFD special Tax B (236) 85
Solid Waste Reduction (250) 88
Supplemental Law Enforcement Services (260) 92
City Programs Special Revenue Fund (280) 94
Debt Service Fund (461) 96
Sewer Capacity Charges (730) 97
Impact Fee - Park Land Acquisition IF Fund (805) 99
Impact Fee - Park Construction IF Fund (806) 102
Impact Fee - East of 101 Sewer IF Fund (810) 105
Impact Fee - East of 101 Traffic IF Fund (820) 108
Impact Fee - Public Safety IF Fund (821) 111
Impact Fee - Bicycle and Pedestrian IF Fund (822) 114
Impact Fee - Commercial Linkage IF Fund (823) 117
Impact Fee - Library IF Fund (824) 120
Impact Fee - City-wide Transportation IF Fund (825) 122 Impact Fee - Public Arts In-lieu IF Fund (827) 125
Impact Fee - Child Care IF Fund (830) 127
Impact Fee - Oyster Point Interchange IF Fund (840) 130 Proprietary - Major Funds 133
Sewer Enterprise Fund (710) 134
City of South San Francisco | FY2023-24 Budget Book Page 2 Parking District Fund (720) 139
Storm Water Fund (740) 144
Proprietary - non-Major Funds 150
City Service Fund (781) 151
Self Insurance Fund (782) 156
Benefits Fund (783) 161
Equipment Replacement (784) 165
Information Technology (785) 171
PEG Equipment & Access Fund (786) 176
City of South San Francisco | FY2023-24 Budget Book Page 3

FUNDING SOURCES
City of South San Francisco | FY2023-24 Budget Book Page 4 City-wide Budgeted Revenues
Total FY2023-24 budgeted city-wide revenues (excluding inter-fund transfers) are $19.1 million lower than in the adopted FY2022-23 budget. This is largely due to the $65 million bond proceeds that was included in the prior year budget, partially offset by an increase in revenues in various funds including the General Fund. 52.5% of the citywide revenues budgeted in FY2023-24 are accounted for by the General Fund ($132.6 million which excludes transfers in). Transfers in from other funds are excluded from this summary since they do not represent new revenues coming into the city from external sources, rather they can artificially increase city-wide revenues, giving the impression that revenues are higher in a particular fund when those transfers are in fact offset by transfers out (expenditure) in another fund. $252,455,150
-$19,100,163
(-7.03% vs. prior year)
Budgeted City-wide Revenues vs Historical Actuals
Actual Budgeted
FY2022 FY2023 FY2024
0 100M
200M
300M
400M
Budgeted Revenues by Fund
General Fund (100) $126,959,664 $119,017,182 $130,999,538 $132,581,304 11.4% Measure W (101) $15,399,766 $13,800,000 $13,800,000 $16,000,000 15.9% American Rescue Plan Act $3,755,648 $2,270,000 $2,270,000 $4,987,373 119.7% Affordable Housing Fund -$25,898 $0 $0 $0 0%
Park In-Lieu Fee Fund
Park In-Lieu Fee Zone 1 Fund (206) -$7 $0 $0 $0 0%
Park In-Lieu Fee Zone 2 Fund (207) -$462 $0 $0 $0 0%
Park In-Lieu Fee Zone 4 Fund (209) -$118,741 $0 $0 $0 0% Total Park In-Lieu Fee Fund: -$119,210 $0 $0 $0 0%
Name FY2022
Actual
FY2023
Adopted
Budget
FY2023
Adjusted
Budget
FY2024
Proposed
Budget
FY2023
Adopted vs.

FY2024
Proposed
(% Change)
City of South San Francisco | FY2023-24 Budget Book Page 5 Gas Tax Fund $1,703,991 $2,114,642 $2,114,642 $2,065,003 -2.3% Measure A-1/2 Transportation Sales Tax $2,008,023 $1,945,452 $1,945,452 $2,217,837 14% Road Mntc & Rehab (Sb1) $1,290,088 $1,300,000 $1,300,000 $1,606,044 23.5% Smc Measure W 1/2 Cent Sales Tax $793,878 $853,534 $853,534 $974,258 14.1% Federal Aviation Grant Fund $0 $4,000 $4,000 $0 -100%
Community Development Block Grant $883,606 $764,878 $764,878 $761,019 -0.5% Common Greens Maintenance District Funds
West Park Maint Dist 3 (231) $1,039,501 $933,695 $933,695 $1,027,065 10% Stonegate Ridge Maint (232) $383,038 $312,718 $312,718 $343,989 10% Willow Gardens Maint (233) $115,386 $85,653 $85,653 $112,219 31% West Park Maint Dist 1&2 (234) $682,727 $609,862 $609,862 $670,848 10% Total Common Greens Maintenance District
Funds:
$2,220,652 $1,941,928 $1,941,928 $2,154,121 10.9%
Oyster Point CFD Special Tax B $0 $0 $0 $200,000 N/A
City Housing Fund $145,491 $182,000 $182,000 $182,000 0% Solid Waste Reduction $209,224 $180,000 $275,643 $237,080 31.7% Supplemental Law Enforcement Services $164,536 $100,000 $100,000 $160,000 60% Developer Deposits $2,437,151 $0 $0 $0 0%
City Programs Special Rev Fund $1,046,194 $0 $4,869,000 $0 0% Transit Station Enhancement In-Lieu Fee $1,183,364 $0 $0 $0 0% Sewer Capacity Charges $2,832,407 $200,000 $200,000 $1,300,000 550% Park Land Acquisition Fee $1,627,779 $0 $0 $0 0%
Park Construction Fee $3,739,827 $0 $0 $0 0%
E. Of 101 Sewer Impact Fees Fund $839,146 $0 $0 $0 0%
E. Of 101 Traffic Impact Fees $4,275,208 $0 $0 $0 0%
Public Safety Impact Fee $1,681,422 $0 $0 $0 0%
Bicycle And Pedestrian Impact Fee Fund $69,090 $0 $0 $0 0% Commercial Linkage Impact Fee $3,077,684 $0 $0 $0 0%
Library Impact Fee $674 $0 $0 $0 0%
Citywide Transportation Impact Fee $1,928,514 $0 $0 $8,000,000 N/A Child Care Impact Fees Fund $7,215,136 $0 $0 $0 0%
Oyster Point Interchange Impact Fees Fun $1,436,127 $0 $0 $0 0% Capital Improvements (510) $901,797 $1,717,051 $23,787,854 $5,105,120 197.3% Capital Infrastructure Reserve Fund (513) -$797,634 $0 $434,000 $0 0% Capital Improvements – Oyster Point Development
(514)
$696,032 $0 $0 $0 0%
Capital Improvements – New Police Station (515) $13,028 $0 $0 $0 0% Capital Improvements Civic Campus Phase (516) $0 $0 $4,751,131 $0 0% Capital Improvements – Civic Campus Bond-funded
(519)
$138,823 $0 $0 $0 0%
Capital Improvement - OMP Ballfield Bond-funded
(522)
$12,300,000 $12,300,000 $12,300,000 $0 -100%
Name FY2022
Actual
FY2023
Adopted
Budget
FY2023
Adjusted
Budget
FY2024
Proposed
Budget
FY2023
Adopted vs.

FY2024
Proposed
(% Change)
City of South San Francisco | FY2023-24 Budget Book Page 6 Capital Improvement – OMP Playground
Replacement Bond-funded (523)
$2,200,000 $2,200,000 $2,200,000 $0 -100%
Capital Improvements - Aquatics Center Bondfunded (524) $56,106,317 $49,000,000 $49,000,000 $0 -100%
Capital Improvements – OMP Colma Creek Ped
Bridges Replacement Bond-funded (525)
$1,500,000 $1,500,000 $1,500,000 $0 -100%
Sewer Enterprise Fund (710) $27,789,553 $30,148,227 $32,222,575 $42,215,172 40% Parking District Fund (720) $872,022 $905,000 $905,000 $905,000 0% Storm Water Fund (740) $5,678,017 $419,676 $3,437,057 $439,270 4.7% City Service Fund (781) $1,726,434 $1,741,923 $1,741,923 $2,717,982 56% Self Insurance Fund (782) $6,154,590 $6,499,952 $6,499,952 $5,299,952 -18.5% Benefits Fund (783) $15,072,112 $15,001,788 $15,001,788 $15,701,788 4.7% Equipment Replacement (784) $1,163,274 $1,465,242 $1,465,242 $2,569,579 75.4% Information Technology (785) $3,556,147 $3,852,839 $4,119,024 $3,945,249 2.4% PEG Equipment & Access (786) $98,472 $130,000 $130,000 $130,000 0% Total: $323,948,166 $271,555,313 $321,116,160 $252,455,150 -7% Name FY2022
Actual
FY2023
Adopted
Budget
FY2023
Adjusted
Budget
FY2024
Proposed
Budget
FY2023
Adopted vs.

FY2024
Proposed
(% Change)
Budgeted Revenues by Type
The pie chart below shows that the largest city-wide revenue category is taxes, accounting for 45.5% of all revenues. This is followed by Charges for Services at 21.2%. The remaining 33.3% of revenues is made up of all other revenues including rent, interest income, franchise fees, fines, licenses and permits, and grants from other government agencies.

Taxes (45.5%)
Charges for Services (21.2%)
Other Revenues (15.7%)
Revenue From Other Agencies (6.9%)
Licenses & Permits (6.7%)
Franchise Fees (1.9%)
Interest & Rent (1.8%)
Fines & Forfeitures (0.3%)
City of South San Francisco | FY2023-24 Budget Book Page 7 Millions
Other Financing Sources
Fines & Forfeitures
Interest & Rent
Franchise Fees
Licenses & Permits
Revenue From Other Agencies
Other Revenues
Charges for Services
Taxes
FY2022
FY2023
FY2024
$0
$100
$200
$300
$-100
$400
Revenue Source
Taxes
Property Tax $48,418,664 $43,946,697 $45,946,697 $48,184,121 9.6% ERAF Refund from County $4,754,085 $2,400,000 $2,400,000 $2,600,000 8.3% Sales Tax $40,875,259 $37,665,004 $39,065,004 $42,678,595 13.3% Transient Occupancy Tax $12,135,639 $11,160,752 $14,160,752 $14,910,000 33.6% Business License $2,741,082 $2,661,252 $2,661,252 $3,700,000 39% Commercial Parking Tax $2,623,530 $1,632,000 $2,432,000 $2,600,000 59.3% Other Taxes $0 $0 $0 $200,000 N/A
Total Taxes: $111,548,258 $99,465,705 $106,665,705 $114,872,716 15.5% Franchise Fees $5,020,351 $4,725,000 $4,725,000 $4,725,000 0% Total Franchise Fees: $5,020,351 $4,725,000 $4,725,000 $4,725,000 0% Licenses & Permits $14,062,472 $15,500,000 $19,425,400 $16,962,894 9.4% Total Licenses & Permits: $14,062,472 $15,500,000 $19,425,400 $16,962,894 9.4% Fines & Forfeitures $701,286 $715,824 $715,824 $705,000 -1.5% Total Fines & Forfeitures: $701,286 $715,824 $715,824 $705,000 -1.5% Revenue From Other
Agencies
$16,790,393 $10,793,311 $37,447,568 $17,461,386 61.8%
Total Revenue From Other
Agencies:
$16,790,393 $10,793,311 $37,447,568 $17,461,386 61.8%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted
vs. FY2024
Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 8 Charges for Services $44,416,517 $40,534,878 $47,442,548 $53,558,779 32.1% Total Charges for Services: $44,416,517 $40,534,878 $47,442,548 $53,558,779 32.1% Interest & Rent -$2,990,748 $6,128,469 $6,128,469 $4,592,000 -25.1% Total Interest & Rent: -$2,990,748 $6,128,469 $6,128,469 $4,592,000 -25.1% Other Financing Sources $72,106,317 $65,000,000 $65,000,000 $0 -100% Total Other Financing
Sources:
$72,106,317 $65,000,000 $65,000,000 $0 -100%
Other Revenues $62,293,320 $28,692,126 $33,565,646 $39,577,375 37.9% Total Other Revenues: $62,293,320 $28,692,126 $33,565,646 $39,577,375 37.9% Total Revenue Source: $323,948,166 $271,555,313 $321,116,160 $252,455,150 -7% Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted
vs. FY2024
Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 9

FUND SUMMARIES
City of South San Francisco | FY2023-24 Budget Book Page 10 Budgeted Expenditures Summary - All Funds
General Fund (100) $134,753,855 $122,206,770 $143,813,153 $140,153,329 14.7% Measure W (101) $11,481,647 $13,143,072 $24,031,115 $8,762,385 -33.3% American Rescue Plan Act $3,755,648 $2,270,000 $4,025,750 $4,987,373 119.7% Affordable Housing Fund $185,384 $134,069 $334,615 $423,489 215.9% Park In-Lieu Fee Fund
Park In-Lieu Fee Zone 4 Fund (209) $650,115 $2,400,000 $2,586,354 $0 -100% Total Park In-Lieu Fee Fund: $650,115 $2,400,000 $2,586,354 $0 -100% Gas Tax Fund $1,746,357 $1,890,605 $2,565,713 $1,590,605 -15.9% Measure A-1/2 Transportation Sales Tax $818,945 $2,874,395 $4,389,003 $2,053,959 -28.5% Road Mntc & Rehab (Sb1) $296,282 $1,300,000 $3,992,025 $1,500,000 15.4% Smc Measure W 1/2 Cent Sales Tax $43,462 $1,000,000 $1,598,291 $500,000 -50% Community Development Block Grant $828,329 $488,520 $557,018 $556,019 13.8% Common Greens Maintenance District Funds
West Park Maint Dist 3 (231) $1,265,977 $1,205,674 $1,222,645 $1,194,164 -1% Stonegate Ridge Maint (232) $253,799 $258,108 $260,383 $283,025 9.7% Willow Gardens Maint (233) $82,004 $109,258 $111,838 $150,631 37.9% West Park Maint Dist 1&2 (234) $601,537 $732,205 $749,671 $838,009 14.5% Total Common Greens Maintenance District Funds: $2,203,317 $2,305,245 $2,344,538 $2,465,829 7% Oyster Point CFD Special Tax B $0 $0 $71,000 $200,000 N/A City Housing Fund $344,378 $592,357 $894,002 $385,785 -34.9% Solid Waste Reduction $104,198 $384,102 $684,584 $390,783 1.7% Supplemental Law Enforcement Services $164,536 $100,000 $100,000 $160,000 60% Developer Deposits $553,875 $550,928 $1,120,390 $1,593,682 189.3% City Programs Special Rev Fund $1,538,789 $255,000 $15,569,505 $700,000 174.5% Transit Station Enhancement In-Lieu Fee $464,237 $0 $0 $0 0% Sewer Capacity Charges $149,871 $2,800 $1,312,393 $3,652 30.4% Park Land Acquisition Fee $1,480 $3,000,000 $4,660,000 $0 -100% Park Construction Fee $169,698 $1,300,000 $2,228,480 $0 -100% E. Of 101 Sewer Impact Fees Fund $110,618 $2,800 $4,867,372 $148,652 5,209.5% E. Of 101 Traffic Impact Fees $5,932,475 $2,418,856 $18,788,631 $3,652 -99.8% Public Safety Impact Fee $666,272 $550,894 $1,116,968 $105,344 -80.9% Bicycle And Pedestrian Impact Fee Fund $0 $156,915 $156,915 $0 -100% Commercial Linkage Impact Fee $4,375,211 $588,783 $801,852 $197,336 -66.5% Citywide Transportation Impact Fee $0 $4,257,029 $4,257,029 $6,505,000 52.8% Cultural Arts Impact Fee Fund $0 $0 $0 $120,000 N/A
Child Care Impact Fees Fund $102,299 $7,742,800 $13,356,150 $3,652 -100% Oyster Point Interchange Impact Fees Fun $1,445,000 $0 $0 $0 0% Name FY2022
Actual
FY2023
Adopted
Budget
FY2023
Adjusted
Budget
FY2024
Proposed
Budget
FY2023
Adopted
vs. FY2024
Proposed
(% Change)
City of South San Francisco | FY2023-24 Budget Book Page 11 Capital Improvements
Capital Improvements (510) $17,240,283 $41,257,051 $114,926,277 $20,405,120 -50.5% Capital Infrastructure Reserve Fund (513) $8,707,162 $8,040,000 $17,645,191 $5,050,000 -37.2% Capital Improvements – Oyster Point Development
(514)
$14,058,921 $0 $0 $0 0%
Capital Improvements – New Police Station (515) $6,332,894 $0 $0 $0 0% Capital Improvements Civic Campus Phase (516) $102,542 $6,300,000 $27,449,505 $0 -100% Capital Improvements – Street Pavement Bondfunded (517) $9,152,802 $0 $0 $0 0%
Capital Improvements – Civic Campus Bondfunded (519)
$40,833,592 $0 $0 $0 0%
Capital Improvement - OMP Ballfield Bond-funded
(522)
$0 $12,300,000 $12,300,000 $0 -100%
Capital Improvement – OMP Playground
Replacement Bond-funded (523)
$0 $2,200,000 $2,200,000 $0 -100%
Capital Improvements - Aquatics Center Bondfunded (524) $421,913 $49,000,000 $49,000,000 $3,238,588 -93.4%
Capital Improvements – OMP Colma Creek Ped
Bridges Replacement Bond-funded (525)
$0 $1,500,000 $1,500,000 $0 -100%
Total Capital Improvements: $96,850,110 $120,597,051 $225,020,973 $28,693,708 -76.2% Debt Service Fund (461) $8,287,833 $8,289,450 $8,289,450 $11,525,338 39% Sewer Enterprise Fund (710) $26,303,724 $34,890,010 $68,979,635 $55,192,051 58.2% Parking District Fund (720) $1,170,303 $872,814 $1,413,661 $824,298 -5.6% Storm Water Fund (740) $1,309,357 $3,077,583 $6,485,771 $3,287,624 6.8% City Service Fund (781) $1,835,154 $1,837,549 $1,857,995 $2,578,537 40.3% Self Insurance Fund (782) $5,834,074 $5,945,482 $5,945,482 $6,445,482 8.4% Benefits Fund (783) $15,660,167 $15,410,332 $15,610,332 $15,410,332 0% Equipment Replacement (784) $1,501,249 $4,942,507 $7,159,133 $2,200,000 -55.5% Information Technology (785) $3,404,272 $4,311,906 $5,241,804 $4,443,433 3.1% PEG Equipment & Access (786) $0 $1,100,000 $1,125,000 $0 -100% Total: $335,042,519 $373,190,622 $607,352,079 $304,111,329 -18.5% Name FY2022
Actual
FY2023
Adopted
Budget
FY2023
Adjusted
Budget
FY2024
Proposed
Budget
FY2023
Adopted
vs. FY2024
Proposed
(% Change)
City of South San Francisco | FY2023-24 Budget Book Page 12 Budgeted Expenditures by Expense Type
The charts and table below show that the majority of city-wide budgeted expenditures (45.8%) are salaries and benefits, followed by supplies and services (31.7%). The remaining 22.5% is accounted for by all other categories - debt service, transfers, interdepartmental charges and capital purchases (e.g. new vehicles).

Salaries And Benefififits (45.8%)
Supplies And Services (31.7%)
Transfers (12.4%)
Debt Service (5.6%)
Interdepartmental (4%)
Capital Outlay (0.6%)
Expense Objects
Salaries And
Benefits
$127,436,785 $128,508,305 $135,677,306 $139,377,451 8.5% Supplies And
Services
$152,301,899 $161,463,876 $307,537,759 $96,289,487 -40.4% Capital Outlay -$3,455,617 $5,512,000 $9,915,032 $1,715,000 -68.9% Debt Service $10,319,549 $14,142,866 $14,142,866 $16,914,986 19.6% Interdepartmental $9,615,545 $9,769,124 $9,769,124 $12,237,891 25.3% Transfers $38,824,358 $53,794,450 $130,309,991 $37,576,515 -30.1% Total Expense
Objects:
$335,042,519 $373,190,622 $607,352,079 $304,111,329 -18.5% Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 13 Fund Balance Summary - All Funds
Below is a summary table of estimated FY2023-24 year end fund balances for all funds based on the projected FY2022-23 year end balances and proposed FY2023-24 revenue and expenditure budgets.

City of South San Francisco | FY2023-24 Budget Book Page 14 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, City Housing Fund, Developer Deposits fund, Capital Infrastructure fund and Capital Improvement Funds.

City of South San Francisco | FY2023-24 Budget Book Page 15 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 2023-24 General Fund Operating Budget is balanced with revenues at $140.16 million and expenditures at $140.15 million (excluding carryover purchase orders), giving rise to a small $9,000 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 2023-24 provides city departments sufficient resources to maintain an excellent level of service for the coming fiscal year. Staff intends to revisit the FY 2023-24 budget with City Council when the audit for the current fiscal year is available (likely February 2024) 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
FY2022 FY2023 FY2024
$0
$50M
$100M
$150M
General Fund (100) Comprehensive Summary
Beginning Fund Balance: $24,309,977 $6,060,000 $6,060,000 $6,069,152 Revenues
Taxes
Property Tax $46,313,109 $42,004,769 $44,004,769 $46,030,000 ERAF Refund from County $4,638,987 $2,400,000 $2,400,000 $2,600,000 Sales Tax $22,361,011 $20,991,018 $22,391,018 $23,351,500 Transient Occupancy Tax $12,135,639 $11,160,752 $14,160,752 $14,910,000 Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
City of South San Francisco | FY2023-24 Budget Book Page 16 Business License $2,741,082 $2,661,252 $2,661,252 $3,700,000 Commercial Parking Tax $2,623,530 $1,632,000 $2,432,000 $2,600,000 Total Taxes: $90,813,357 $80,849,791 $88,049,791 $93,191,500 Franchise Fees $4,863,076 $4,600,000 $4,600,000 $4,600,000 Total Franchise Fees: $4,863,076 $4,600,000 $4,600,000 $4,600,000 Licenses & Permits $14,062,472 $15,500,000 $19,425,400 $16,962,894 Total Licenses & Permits: $14,062,472 $15,500,000 $19,425,400 $16,962,894 Fines & Forfeitures $700,961 $710,824 $710,824 $700,000 Total Fines & Forfeitures: $700,961 $710,824 $710,824 $700,000 Revenue From Other Agencies $3,196,346 $2,844,618 $4,231,054 $3,139,827 Total Revenue From Other
Agencies:
$3,196,346 $2,844,618 $4,231,054 $3,139,827
Charges for Services $9,747,605 $8,799,097 $8,265,097 $9,709,257 Total Charges for Services: $9,747,605 $8,799,097 $8,265,097 $9,709,257 Interest & Rent $3,060,851 $5,453,469 $5,453,469 $3,940,000 Total Interest & Rent: $3,060,851 $5,453,469 $5,453,469 $3,940,000 Other Revenues $514,995 $259,383 $263,903 $337,826
Total Other Revenues: $514,995 $259,383 $263,903 $337,826 Transfers $4,763,729 $3,245,000 $6,151,400 $7,581,177
Total Transfers: $4,763,729 $3,245,000 $6,151,400 $7,581,177 Total Revenues: $131,723,393 $122,262,182 $137,150,938 $140,162,481 Expenditures
Salaries And Benefits $95,445,374 $95,046,523 $100,357,916 $105,942,584 Supplies And Services $21,887,485 $19,097,148 $30,735,467 $23,261,011 Capital Outlay $0 $102,000 $825,400 $45,000
Interdepartmental $7,387,247 $7,361,099 $7,361,099 $9,504,735 Transfers $10,033,749 $600,000 $4,533,270 $1,400,000
Total Expenditures: $134,753,855 $122,206,770 $143,813,153 $140,153,329 Total Revenues Less Expenditures: -$3,030,463 $55,411 -$6,662,215 $9,152 Ending Fund Balance: $21,279,514 $6,115,411 -$602,215 $6,078,304 Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
City of South San Francisco | FY2023-24 Budget Book Page 17 Budgeted 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 FY2023-24 budget, taxes account for 66.5 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 $140.16 million of revenue in FY2023-24, which represents a 14.6% increase, or $17.9 million, over the prior year's adopted budget. The main category of increase is taxes. Property tax is budgeted to increase by $4 million (9.6%), sales tax by $2.3 million (11.2%) and TOT by $3.7 million (33.6%) when compared to the FY2022-23 adopted budget.

Transfers In have also increased $4.3 million which is due to the transfer in of funds from the American Rescue Plan Act (ARPA) fund to pay for general government services.

The charts and table below provide visual representations of how the FY2023-24 General Fund revenue budget is made up.

Budgeted Revenues by Source
Taxes (66.5%)
Licenses & Permits (12.1%)
Charges for Services (6.9%)
Transfers (5.4%)
Franchise Fees (3.3%)
Interest & Rent (2.8%)
Revenue From Other Agencies (2.2%)
Fines & Forfeitures (0.5%)
Other Revenues (0.2%)
City of South San Francisco | FY2023-24 Budget Book Page 18 Budgeted Revenues vs Historical by Source
Millions
Other Revenues
Fines & Forfeitures
Revenue From Other Agencies
Interest & Rent
Franchise Fees
Transfers
Charges for Services
Licenses & Permits
Taxes
FY2022
FY2023
FY2024
$0
$25
$50
$75
$100
$125
$150
Revenue Source
Taxes
Property Tax $46,313,109 $42,004,769 $44,004,769 $46,030,000 9.6% ERAF Refund from County $4,638,987 $2,400,000 $2,400,000 $2,600,000 8.3% Sales Tax $22,361,011 $20,991,018 $22,391,018 $23,351,500 11.2% Transient Occupancy Tax $12,135,639 $11,160,752 $14,160,752 $14,910,000 33.6% Business License $2,741,082 $2,661,252 $2,661,252 $3,700,000 39% Commercial Parking Tax $2,623,530 $1,632,000 $2,432,000 $2,600,000 59.3% Total Taxes: $90,813,357 $80,849,791 $88,049,791 $93,191,500 15.3% Franchise Fees $4,863,076 $4,600,000 $4,600,000 $4,600,000 0% Total Franchise Fees: $4,863,076 $4,600,000 $4,600,000 $4,600,000 0% Licenses & Permits $14,062,472 $15,500,000 $19,425,400 $16,962,894 9.4% Total Licenses & Permits: $14,062,472 $15,500,000 $19,425,400 $16,962,894 9.4% Fines & Forfeitures $700,961 $710,824 $710,824 $700,000 -1.5% Total Fines & Forfeitures: $700,961 $710,824 $710,824 $700,000 -1.5% Revenue From Other
Agencies
$3,196,346 $2,844,618 $4,231,054 $3,139,827 10.4%
Total Revenue From Other
Agencies:
$3,196,346 $2,844,618 $4,231,054 $3,139,827 10.4%
Charges for Services $9,747,605 $8,799,097 $8,265,097 $9,709,257 10.3% Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted
vs. FY2024
Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 19 Total Charges for Services: $9,747,605 $8,799,097 $8,265,097 $9,709,257 10.3% Interest & Rent $3,060,851 $5,453,469 $5,453,469 $3,940,000 -27.8% Total Interest & Rent: $3,060,851 $5,453,469 $5,453,469 $3,940,000 -27.8% Other Revenues $514,995 $259,383 $263,903 $337,826 30.2% Total Other Revenues: $514,995 $259,383 $263,903 $337,826 30.2% Transfers $4,763,729 $3,245,000 $6,151,400 $7,581,177 133.6% Total Transfers: $4,763,729 $3,245,000 $6,151,400 $7,581,177 133.6% Total Revenue Source: $131,723,393 $122,262,182 $137,150,938 $140,162,481 14.6% Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted
vs. FY2024
Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 20 Budgeted Expenditures by Department
The City budgets its General Fund expenditures by operating department. Public safety activities (Police and Fire) account for 49.7% of all General Fund expenditures. Parks and Recreation accounts for 17.6% of budgeted expenditures, Public Works

8.5%, and Economic and Community Development 6.1%. Administrative departments, which include Finance, Human Resources, the City Manager and Non-departmental account for 9.4% 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 FY2023-24 General Fund expenditure budget is $140.15 million which represents an increase of $17.9 million, or 14.7%, compared to the prior year's adopted budget. This increase is due to a 4% Cost-Of-Living Adjustment (COLA) to salaries and benefits resulting from MOU negotiations, equity adjustments in some job roles, expansion in the number of positions due to an increase in the level of services provided by various departments including a ramp-up in preparation for the opening of the new Library. Parks and Recreation (LPR) building in early FY2023-24, and an increase in budgeted operational supplies and equipment to support those services.

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

Budgeted Expenditures by Department
Police (26.3%)
Fire (23.4%)
Parks & Recreation (17.6%)
Public Works (8.5%)
Economic & Community Development (6.1%)
Library (5.7%)
City Manager (3.5%)
Finance (2.8%)
Human Resources (2.1%)
Non-Departmental (1%)
City Clerk (0.9%)
City of South San Francisco | FY2023-24 Budget Book Page 21 Budgeted Expenditures by Department vs Historical
Millions
Non Expense
City Treasurer
City Council
Transfers
Capital Improvement Plan
City Attorney
City Clerk
Non-Departmental
Human Resources
Finance
City Manager
Library
Economic & Community Development
Public Works
Parks & Recreation
Fire
Police
FY2022
FY2023
FY2024
$0
$25
$50
$75
$100
$125
$150
Expenditures
City Council $252,677 $258,749 $260,649 $269,486 4.1%
City Clerk $887,680 $1,143,342 $1,154,449 $1,265,011 10.6% City Treasurer $39,853 $167,292 $167,904 $133,428 -20.2% City Attorney $1,138,457 $940,290 $940,290 $1,108,825 17.9% City Manager $3,911,696 $4,527,997 $5,324,597 $4,931,075 8.9% Finance $3,148,918 $3,892,875 $4,405,085 $3,992,281 2.6% Human Resources $2,065,928 $2,518,004 $2,684,109 $2,884,524 14.6% Non-Departmental $2,572,203 $1,544,367 $2,152,698 $1,394,367 -9.7% Economic & Community
Development
$11,006,918 $8,907,770 $15,609,630 $8,499,933 -4.6%
Fire $32,560,465 $31,313,293 $33,424,717 $32,761,869 4.6% Police $33,281,487 $32,957,662 $34,450,023 $36,838,240 11.8% Public Works $6,294,565 $7,120,654 $8,587,336 $11,954,045 67.9% Library $6,495,266 $6,706,110 $7,248,745 $8,044,806 20% Parks & Recreation $18,092,525 $19,608,365 $22,869,652 $24,675,441 25.8% Capital Improvement Plan $831,343 $100,000 $3,833,270 $900,000 800% Transfers $9,202,406 $500,000 $700,000 $500,000 0%
Non Expense $2,971,467 $0 $0 $0 0%
Total Expenditures: $134,753,855 $122,206,770 $143,813,153 $140,153,329 14.7% Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted
vs. FY2024
Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 22 Budgeted Expenditures by Type
As can be seen from the pie chart below, salaries and benefits make up three quarters of the total General Fund budgeted expenditures (75.6%). Supplies and services makes up 16.6%, and Interdepartmental charges make up 6.8%, which includes charges for vehicle and equipment replacement, vehicle maintenance, IT services and insurance. Transfers account for 1% of General Fund expenditures - these are transfers of funds for Capital Improvement Plan (CIP) related expenditures and to support the operations of other funds such as the Gas Tax fund and the Benefits fund.

Budgeted Expenditures by Type
Salaries And Benefififits (75.6%)
Supplies And Services (16.6%)
Interdepartmental (6.8%)
Transfers (1%)
Capital Outlay (0.03%)
Expense Objects
Salaries And
Benefits
$95,445,374 $95,046,523 $100,357,916 $105,942,584 11.5% Supplies And
Services
$21,887,485 $19,097,148 $30,735,467 $23,261,011 21.8%
Capital Outlay $0 $102,000 $825,400 $45,000 -55.9%
Interdepartmental $7,387,247 $7,361,099 $7,361,099 $9,504,735 29.1% Transfers $10,033,749 $600,000 $4,533,270 $1,400,000 133.3% Total Expense
Objects:
$134,753,855 $122,206,770 $143,813,153 $140,153,329 14.7% Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 23 Fund Balance
The chart and table below shows a $18.2 million reduction in available, or "unassigned" fund balance between the audited actual FY2021-22 year end position and the projected FY2022-23 year end position. This is because the projected expenditures used in the calculation include all open purchase orders (some of which were committed in previous years and had appropriations rolled over) and additional appropriations made during the year through budget amendment which uses up fund balance (if there is no offsetting revenue). Also contributing to the drop in fund balance is the sales of the PUC site which generated a loss versus book value of approximately $6 million, and the setting aside of $6 million, as approved by Council during the mid-year budget review in February 2023, for the replacement of the City's Enterprise Resource Platform (ERP). Support for the current system is due to sunset in 2027 and it generally takes 2-3 years to implement a new ERP system. In FY2023-24, the General Fund is budgeted to end the year with a small surplus of $9,000 which will add to the ending fund balance for that year.

Projections
Assigned Committed Restricted Nonspendable Unassigned
FY2022 FY2023 FY2024
$0
$5M
$10M
$15M
$20M
$25M
$30M
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $24,309,977 $6,060,000 $6,069,152 0.2%
Assigned $0 $0 $0 0%
Committed $0 $0 $0 0%
Restricted $0 $0 $0 0%
Nonspendable $0 $0 $0 0%
Total Fund Balance: $24,309,977 $6,060,000 $6,069,152 0.2% City of South San Francisco | FY2023-24 Budget Book Page 24 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 FY2023-24 budget includes $16.0 million of Measure W revenue which is 15.9% higher than the FY2022-23 adopted revenue budget. Budgeted expenditures are projected to be $8.8 million in FY2023-24 which is 33.3% lower than the FY2022- 23 adopted budget.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$5M
$10M
$15M
$20M
Budgeted Revenues by Source
The FY2023-24 budget includes $16.0 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 and increased further in FY2021-22. FY2022-23 revenue is forecasted to be stronger still. Given the current economic recovery, a budget of $16.0 million appears achievable.

The bar chart below shows that actual Measure W revenues were very strong in FY2021-22 at $15.4 million. In FY2022-23, given the continuing economic uncertainty following the COVID-19 pandemic, revenues were originally budgeted conservatively at $13.8 million. During FY2022-23, the economy has proven very resilient and Measure W revenues have continued to rebound. As s result, the revenues proposed for FY2023-24 have been set at $16.0 million.

City of South San Francisco | FY2023-24 Budget Book Page 25 Budgeted Revenue by Source vs Historical
Millions
Taxes
FY2022FY2023FY2024
$0
$2.5
$5
$7.5
$10
$12.5
$15
$17.5
Revenue Source
Taxes $15,399,766 $13,800,000 $13,800,000 $16,000,000 15.9% Total Revenue
Source:
$15,399,766 $13,800,000 $13,800,000 $16,000,000 15.9%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 26 Budgeted 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 issued $65.1 million in bonds in a third issuance at the end of FY2021-22 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 are the prime source for servicing the bond repayments which are budgeted to be $8.3 million in FY2023-24 (shown as Transfers in the pie chart below - transfers out to the debt service fund from which payments are ultimately made). There are no proposed transfers out for Capital Improvements from the Measure W fund in FY2023-24, hence the drop in the bar cart below when compared to the FY2022-23 adopted expenditure budget. The remainder of the proposed expenditure budget ($0.5 million) is for 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 (94.6%)
Salaries And Benefififits (5.4%)
City of South San Francisco | FY2023-24 Budget Book Page 27 Budgeted Expenditures by Expense Type vs Historical
Millions
Salaries And Benefits
Transfers
FY2022
FY2023
FY2024
$0
$2.5
$5
$7.5
$10
$12.5
$15
Expense Objects
Salaries And
Benefits
$279,786 $398,622 $398,622 $475,635 19.3%
Supplies And
Services
$0 $0 $12,675 $0 0%
Transfers $11,201,862 $12,744,450 $23,619,818 $8,286,750 -35% Total Expense
Objects:
$11,481,647 $13,143,072 $24,031,115 $8,762,385 -33.3%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 28 Fund Balance
The chart and table below shows a $11.9 million fund balance in Measure W at the end of FY2021-22. Based on adjusted budget which includes all open purchase orders for CIP commitments, fund balance is projected to drop to $1.6 million by the end of FY2022-23 due to budgeted revenues of $13.8 million and total expenditures of $24.0 million (mostly transfers out for capital project expenditure on the Civic Campus). It is worth noting that FY2022-23 actual revenues are looking higher than budget so final fund balance is likely to be higher than shown below at year end. In FY2023-24, there will be no additional use of Measure W funds for the Civic Center campus as the project nears completion. With revenues budgeted at $16.0 million, fund balance will increase significantly by year end to $8.9 million in preparation for the beginning of debt service payments in FY2024-25 related to the 2022A bond issuance for the Aquatic Center and Orange Memorial Park upgrades.

Projections
Assigned Committed Restricted Unassigned
FY2022 FY2023 FY2024
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $11,851,839 $1,620,724 $8,858,339 446.6%
Assigned $0 $0 $0 0%
Committed $0 $0 $0 0%
Restricted $0 $0 $0 0%
Total Fund Balance: $11,851,839 $1,620,724 $8,858,339 446.6% Changes and Highlights
Transfers:
8,286,750 - Debt Service for 2020A and 2021A lease revenue bonds City of South San Francisco | FY2023-24 Budget Book Page 29 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 FY2023-24 budget includes $0.18 million of revenue in the City Housing Fund which is flat when compared to the FY2022-23 adopted budget. Budgeted expenditures are projected to decrease by 34.9% to $0.39 million in FY2023-24.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$200K
$400K
$600K
$800K
City of South San Francisco | FY2023-24 Budget Book Page 30 Budgeted Revenue by Source
The pie chart below shows that 91.8% of the FY2023-24 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%)
Budgeted Revenue by Source vs Historical
Millions
Transfers
Other Revenues
Interest & Rent
FY2022
FY2023
FY2024
$0
$0.05
$0.1
$0.15
$0.2
Revenue Source
Interest & Rent $98,415 $167,000 $167,000 $167,000 0%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 31 Other Revenues $47,076 $15,000 $15,000 $15,000 0%
Transfers $2,784 $0 $0 $0 0%
Total Revenue
Source:
$148,275 $182,000 $182,000 $182,000 0%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 32 Budgeted Expenditures by Expense Type
In FY2023-24, 48.1% of the expenditure budget will be spent on salaries and benefits of City employees working on the programs related to the City Housing fund. 50.0% of the budget will be on supplies and services expenditures to support that work with just 1.9% on general City administrative overhead.

Budgeted Expenditures by Expense Type
Supplies And Services (50%)
Salaries And Benefififits (48.1%)
Interdepartmental (1.9%)
The spike in the FY2022-23 adopted budget below is due to an additional appropriation for general housing consulting services.

Budgeted Expenditures by Expense Type vs Historical
Millions
Interdepartmental
Salaries And Benefits
Supplies And Services
FY2022
FY2023
FY2024
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
$0.7
City of South San Francisco | FY2023-24 Budget Book Page 33 Expense Objects
Salaries And
Benefits
$203,993 $193,832 $197,234 $185,555 -4.3%
Supplies And
Services
$134,784 $392,925 $691,168 $192,925 -50.9%
Interdepartmental $5,601 $5,600 $5,600 $7,305 30.4%
Total Expense
Objects:
$344,378 $592,357 $894,002 $385,785 -34.9%
Name FY2022
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
Fund Balance
Projections
Restricted Unassigned
FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
$2M
$2.5M
$3M
$3.5M
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $3,029,091 $2,317,089 $2,113,305 -8.8%
Restricted $0 $0 $0 0%
Total Fund Balance: $3,029,091 $2,317,089 $2,113,305 -8.8% Changes and Highlights
Supplies and Services Expenditures:

None
City of South San Francisco | FY2023-24 Budget Book Page 34 Developer
Deposits /
Contributions
(270)
This fund accounts for deposits paid by developers for review of planning applications and contributions made by developers related to development agreements signed with the City. Principal reserves include The General Plan Maintenance Reserve and the Permit Program Maintenance Reserve.

Summary
FY2023-24 expenditures are budgeted to decrease by 189.3% to $1.6 million when compared to FY2022-23 adopted budget.

No revenue is budgeted in FY2023-24.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
$2M
$2.5M
$3M
Budgeted Expenditures by Function
The table below shows that $0.6 million of the Developer Deposits FY2023-24 expenditure fund budget will be spent by the Economic & Community Development (ECD) department. The increase in overall budgeted expenditures when compared to the FY2022-23 adopted budget is due to transfers out to the General Fund in FY2023-24 for consultant services for development plan reviews, consulting services for the Library, Parks and Recreation (LPR) master plan, and for the Parks and Recreation master plan and deferred maintenance study.

Expenditures
Economic & Community
Development
$529,538 $550,928 $630,587 $634,442 15.2%
Capital Improvement Plan $24,337 $0 $181,803 $0 0%
Transfers $0 $0 $308,000 $959,240 N/A
Total Expenditures: $553,875 $550,928 $1,120,390 $1,593,682 189.3% Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted
vs. FY2024
Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 35 Budgeted Expenditures by Expense Type
The following bar chart and table show that the majority of the FY2023-24 expenditure budget will be spent on transfer out (to the General Fund for reasons specified above). The remainder of the budget will be spent on salaries and benefits to reflect the work done by employees within the ECD department for this particular fund, and on supplies and services, in particular $0.2 million for the anti-displacement roadmap and $0.15 million for a Property-Base Improvement District (PBID) consultant.

Budgeted and Historical Expenditures by Expense Type
Millions
Salaries And Benefits
Supplies And Services
Transfers
FY2022
FY2023
FY2024
$0
$0.25
$0.5
$0.75
$1
$1.25
$1.5
$1.75
Expense Objects
Salaries And
Benefits
$316,775 $550,928 $558,483 $284,442 -48.4%
Supplies And
Services
$212,763 $0 $72,105 $350,000 N/A
Transfers $24,337 $0 $489,803 $959,240 N/A
Total Expense
Objects:
$553,875 $550,928 $1,120,390 $1,593,682 189.3%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 36 Fund Balance
No revenue is budgeted in fund 270 since it is very difficult to determine when developer contributions may come in.

Therefore, the chart below shows a projected negative fund balance at the end of FY2023-24. The actual position is likely to be somewhat different depending on the timing of developer receipts.

Projections
Unassigned Restricted
FY2022 FY2023 FY2024
$-500000
$0
$500K
$1M
$1.5M
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $509,355 $1,284,362 $-309,320 -124.1%
Restricted $0 $0 $0 0%
Total Fund Balance: $509,355 $1,284,362 $-309,320 -124.1% Changes and Highlights
None
City of South San Francisco | FY2023-24 Budget Book Page 37 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 FY2023-24 budget includes $20.4 million of revenue in the Capital Improvements Program (CIP) fund, received from various sources. Budgeted expenditures are projected to match revenues at $20.4 million.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$10M
$20M
$30M
$40M
$50M
City of South San Francisco | FY2023-24 Budget Book Page 38 Budgeted Revenues by Source
As the pie chart and bar chart below show, the majority of the $20.4 million of revenue for this fund is transfers from other funds ($15.3 million or 75%) such as Impact Fee funds, Infrastructure Reserves, Measure A, Measure W, and to a lesser extent, the General Fund. $5.1 million, or 25%, of fund revenue is projected to be received from other agencies through grants.

Budgeted Revenues by Source
Transfers (75%)
Revenue From Other Agencies (25%)
Budgeted Revenues by Source vs Historical
Millions
Charges for Services
Revenue From Other Agencies
Transfers
FY2022
FY2023
FY2024
$0
$10
$20
$30
$40
$50
In reference to the table below, budgeted revenues show a decrease compared to the FY2022-23 adjusted budget which includes carryover 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 FY2023-24 and beyond as the projects progress.

City of South San Francisco | FY2023-24 Budget Book Page 39 Revenue Source
Revenue From Other
Agencies
$842,461 $1,717,051 $18,854,532 $5,105,120 197.3%
Charges for Services $59,335 $0 $4,933,322 $0 0%
Transfers $14,650,151 $39,540,000 $91,155,867 $15,300,000 -61.3% Total Revenue Source: $15,551,948 $41,257,051 $114,943,722 $20,405,120 -50.5% Name FY2022
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed
(% Change)
FY2023 Adopted vs.

FY2024 Proposed
(% Change)
City of South San Francisco | FY2023-24 Budget Book Page 40 Budgeted 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 FY2023-24 are $20.4 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). The size of the CIP budget varies from year to year depending on the project pipeline, progression of existing approved projects and changes in the infrastructure needs of the City.

Budgeted Expenditures by Type vs. Historical
Millions
Salaries And Benefits
Supplies And Services
FY2022
FY2023
FY2024
$0
$10
$20
$30
$40
$50
Expense Objects
Salaries And
Benefits
$197,863 $0 $1,321,255 $0 0%
Supplies And
Services
$17,042,420 $41,257,051 $113,605,022 $20,405,120 -50.5% Total Expense
Objects:
$17,240,283 $41,257,051 $114,926,277 $20,405,120 -50.5% Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 41 Fund Balance
Projections
Unassigned
FY2022 FY2023 FY2024
$0
$5K
$10K
$15K
$20K
$25K
$30K
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $8,063 $25,507 $25,507 0%
Total Fund Balance: $8,063 $25,507 $25,507 0%
City of South San Francisco | FY2023-24 Budget Book Page 42 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 FY2023-24 budget includes no addition to the Capital Infrastructure Reserves Fund (513). Budgeted expenditures are $5 million, which is 37% lower than the FY2022-23 adopted budget.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$2.5M
$5M
$7.5M
$10M
City of South San Francisco | FY2023-24 Budget Book Page 43 Expenditures by Function
Budgeted Expenditures by Function
Capital Improvement Plan (60.4%)
Non Expense (39.6%)
Budgeted and Historical Expenditures by Function
Millions
Transfers
Non Expense
Capital Improvement Plan
FY2022FY2023
FY2024
$0
$2
$4
$6
$8
$10
Expenditures
Capital Improvement
Plan
$1,107,190 $6,490,000 $11,965,941 $3,050,000 -53%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 44 Transfers $1,104,832 $0 $2,506,400 $0 0%
Non Expense $6,495,140 $1,550,000 $3,172,850 $2,000,000 29% Total Expenditures: $8,707,162 $8,040,000 $17,645,191 $5,050,000 -37.2% Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
Budgeted 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 $5.05 million FY 2023-24 budgeted expenditures are transfers out to other funds. $3.05 million of this is transfer outs to Capital Improvement Fund (Fund 510) for projects such as Terrabay Gymnasium HVAC Replaccement, Dundee Park remodel, light structures replacement at Terrabay Recreation Center, Brentwood Park irrigation infrastructure upgrade and bridge preventative maintenance etc. Another $2 million will be transferred to Storm Water Fund (Fund 740) to fund storm damage repairs - this will be done through the Non-expense department which since it is not associated with a particular operating department.

Budgeted Expenditures vs Historical
Millions
Supplies And Services
Capital Outlay
Transfers
FY2022
FY2023
FY2024
$0
$2
$4
$6
$8
$10
Expense Objects
Supplies And
Services
$45,150 $0 $1,617,850 $0 0%
Capital Outlay $5,520,422 $0 $0 $0 0%
Transfers $3,141,590 $8,040,000 $16,027,341 $5,050,000 -37.2% Total Expense
Objects:
$8,707,162 $8,040,000 $17,645,191 $5,050,000 -37.2%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 45 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 various capital improvement programs in the City. Unlike FY 2022-23, there will not be any contribution from the General Fund to replenish the outflow of resources in FY 2023-24. The decrease in fund balance between FY2022-23 and FY2023-24 is due to transferring $5.05 million to the Capital Improvement Fund and Storm Water Fund for various capital projects without any replenishment from the General Fund.

Projections
Assigned Unassigned
FY2022 FY2023 FY2024
$0
$5M
$10M
$15M
$20M
$25M
$30M
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $24,657,398 $7,446,207 $2,396,207 -67.8%
Assigned $0 $0 $0 0%
Total Fund Balance: $24,657,398 $7,446,207 $2,396,207 -67.8% City of South San Francisco | FY2023-24 Budget Book Page 46 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 FY2023-24 revenue budget is zero and the budgeted expenditures are also projected to be zero.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$2M
$4M
$6M
$8M
City of South San Francisco | FY2023-24 Budget Book Page 47 Budgeted Revenues by Source
The Civic Campus, otherwise known as the Library, Parks and Recreation (LPR) building is due to be completed in summer 2023. As a result, there is no additional revenue projected to be received for this project in FY2023-24 Revenue Source
Revenue From Other
Agencies
$0 $0 $4,751,131 $0 0%
Transfers $102,542 $6,300,000 $22,698,374 $0 -100%
Total Revenue Source: $102,542 $6,300,000 $27,449,505 $0 -100% Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed
(% Change)
Budgeted Expenditures by Function
No expenditures are budgeted for FY2023-24 in this fund given that the project is nearing completion and all necessary appropriations for this project have already been made.

Expenditures
Capital Improvement
Plan
$102,542 $6,300,000 $27,449,505 $0 -100%
Total Expenditures: $102,542 $6,300,000 $27,449,505 $0 -100% Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 48 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 zero in FY2023-24 since all bond proceeds were received in the prior years. Budgeted expenditures are forecast to be $3.2 million in the Aquatic Center Capital improvement fund (fund 524).

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$20M
$40M
$60M
$80M
Budgeted Revenue by Fund
During FY2023-24, there will be no revenue received by the bond-funded Capital Improvement funds since the proceeds from the bond issuances were received and recognized as revenue in prior years. Those proceeds are held in the funds and drawn down upon as expenditures are incurred. The proceeds will be used in the funds for their respective projects. The new Police Station project (fund 515) has been completed and the bond-funded portion of the new Civic Campus (LPR building) project (fund 519) is nearing completion. The remaining funds in which projects are in full swing are 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). These four projects are being funded by the City's third bond issuance - the 2022A lease revenue bonds totaling $65 million.

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.

City of South San Francisco | FY2023-24 Budget Book Page 49 Capital Improvements – New Police Station (515) $13,028 $0 $0 $0 0% Capital Improvements – Civic Campus Bond-funded
(519)
$138,823 $0 $0 $0 0%
Capital Improvement - OMP Ballfield Bond-funded
(522)
$12,300,000 $12,300,000 $12,300,000 $0 -100%
Capital Improvement – OMP Playground
Replacement Bond-funded (523)
$2,200,000 $2,200,000 $2,200,000 $0 -100%
Capital Improvements - Aquatics Center Bondfunded (524) $56,106,317 $49,000,000 $49,000,000 $0 -100%
Capital Improvements – OMP Colma Creek Ped
Bridges Replacement Bond-funded (525)
$1,500,000 $1,500,000 $1,500,000 $0 -100%
Total: $72,258,167 $65,000,000 $65,000,000 $0 -100%
Name FY2022
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2023
Adopted
Budget
FY2023
Adjusted
Budget
FY2023
Adjusted
Budget
FY2024
Proposed
Budget
FY2024
Proposed
Budget
FY2023
Adopted vs.

FY2024
Proposed (%
Change)
FY2023
Adopted vs.

FY2024
Proposed (%
Change)
Budgeted Expenditures by Fund
$3.2 million is budgeted to be paid from the Aquatic Center fund (fund 524) bond proceeds for debt service in FY2023-24. In FY2024-25, debt service will be paid directly by Measure W funds.

Budgeted and Historical Expenditures by Fund
Millions
Capital Improvements – New Police Station (515)
Capital Improvements – Street Pavement Bond-funded (517) Capital Improvements – Civic Campus Bond-funded (519)
Capital Improvement - OMP Ballfield Bond-funded (522)
Capital Improvement – OMP Playground Replacement Bond-funded (523) Capital Improvements – OMP Colma Creek Ped Bridges Replacement Bond-funded (525) Capital Improvements - Aquatics Center Bond-funded (524) FY2022FY2023FY2024
$0
$10
$20
$30
$40
$50
$60
$70
Capital Improvements – New Police Station (515) $6,332,894 $0 $0 $0 0% Capital Improvements – Street Pavement Bondfunded (517) $9,152,802 $0 $0 $0 0%
Capital Improvements – Civic Campus Bond-funded
(519)
$40,833,592 $0 $0 $0 0%
Name FY2022
Actual
FY2023
Adopted
Budget
FY2023
Adjusted
Budget
FY2024
Proposed
Budget
FY2023
Adopted vs.

FY2024
Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 50 Capital Improvement - OMP Ballfield Bond-funded
(522)
$0 $12,300,000 $12,300,000 $0 -100%
Capital Improvement – OMP Playground
Replacement Bond-funded (523)
$0 $2,200,000 $2,200,000 $0 -100%
Capital Improvements - Aquatics Center Bondfunded (524) $421,913 $49,000,000 $49,000,000 $3,238,588 -93.4%
Capital Improvements – OMP Colma Creek Ped
Bridges Replacement Bond-funded (525)
$0 $1,500,000 $1,500,000 $0 -100%
Total: $56,741,202 $65,000,000 $65,000,000 $3,238,588 -95% Name FY2022
Actual
FY2023
Adopted
Budget
FY2023
Adjusted
Budget
FY2024
Proposed
Budget
FY2023
Adopted vs.

FY2024
Proposed (%
Change)
Changes and Highlights
FY2023-24 Expenditures:
$3,238,588 - Debt service for 2022A bond issuance for Aquatic Center and Orange Memorial Park upgrades $3.238.588 TOTAL
City of South San Francisco | FY2023-24 Budget Book Page 51 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, 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 | FY2023-24 Budget Book Page 52 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.

Budgeted 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 FY2023-24 are $4.99 million, as shown in the table below, which is equal to the budgeted expenditures.

Revenue Source
Revenue From Other
Agencies
$3,755,648 $2,270,000 $2,270,000 $4,987,373 119.7%
Total Revenue Source: $3,755,648 $2,270,000 $2,270,000 $4,987,373 119.7% Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed
(% Change)
Budgeted Expenditures by Expense Type
The FY2023-24 budget includes expenditures of $4.99 million for transfers to the General Fund to cover the cost of general government services and programs related to the COVID-19 pandemic.

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), the Shop Local Voucher program ($100,000), the summer Jobs for Youth Internship program ($100,000), and for the reimbursement of the General Fund for COVID-19 related services and expenditures ($2.56 million). In FY2022-23, another transfer to the General Fund for general government services was made in the amount of $1.97 million.

Expense Objects
Supplies And
Services
$1,111,389 $0 $0 $0 0%
Transfers $2,644,259 $2,270,000 $4,025,750 $4,987,373 119.7% Total Expense
Objects:
$3,755,648 $2,270,000 $4,025,750 $4,987,373 119.7%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
Changes and Highlights
$4,987,373 - General Government services and programs
$4,987,373 TOTAL
City of South San Francisco | FY2023-24 Budget Book Page 53 Affordable
Housing
Fund (205)
The housing requirement in the City provides that 20% of new residential housing units (for projects of four or more units) be affordable. The in-lieu fees accounted for in this fund (in-lieu of production of affordable housing units by the developer) provide new residential development's share of affordable housing units.

Summary
The FY2023-24 budget includes $0 in revenue. Budgeted expenditures are projected to be $0.42 million.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$-100000
$0
$100K
$200K
$300K
$400K
$500K
City of South San Francisco | FY2023-24 Budget Book Page 54 Budgeted Revenues by Source
Franchise fees paid by South San Francisco Scavenger Company is the only source of revenue for the Solid Waste Fund.

Revenue is not budgeted in this fund as it is very difficult to accurately predict when revenues may be received and to what degree. As a result, no assumptions have been made about revenue receipts in FY2023-24.

Revenue Source
Interest & Rent -$31,348 $0 $0 $0 0%
Other Revenues $5,450 $0 $0 $0 0%
Total Revenue
Source:
-$25,898 $0 $0 $0 0%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 55 Budgeted Expenditures by Expense Type
The majority of budgeted expenditures in FY2023-24 will be on salaries and benefits (64.3%) for staff within the Economic and Community Development team that support the affordable housing mission of the City. The remainder of the expenditure budget is for supplies and services including $50,000 for advance relocation payments to tenants displaced by code enforcement actions, and $101,050 to support non-profit organizations that provide homeless prevention programs for South San Francisco residents.

Budgeted Expenditures by Type
Salaries And Benefififits (64.3%)
Supplies And Services (35.7%)
Budgeted Expenditures vs Historical
Millions
Supplies And Services
Salaries And Benefits
FY2022
FY2023
FY2024
$0
$0.1
$0.2
$0.3
$0.4
$0.5
City of South San Francisco | FY2023-24 Budget Book Page 56 Expense Objects
Salaries And
Benefits
$45,915 $134,069 $138,615 $272,439 103.2%
Supplies And
Services
$139,469 $0 $196,000 $151,050 N/A
Total Expense
Objects:
$185,384 $134,069 $334,615 $423,489 215.9%
Name FY2022
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
Fund Balance
The chart below shows a steady decrease in fund balance. The 2023 and 2024 numbers are based on budget which does not include any projected revenue and therefore the fund balance for these years will be higher than projected if revenue is received during those years.

Projections
Unassigned
FY2022 FY2023 FY2024
$0
$100K
$200K
$300K
$400K
$500K
$600K
$700K
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $617,742 $459,226 $35,737 -92.2%
Total Fund Balance: $617,742 $459,226 $35,737 -92.2%
Changes and Highlights
Supplies and services:
$50,000 - Advance relocation payments to tenants displaced by code enforcement actions $101,050 - Support non-profit organizations that provide homeless prevention programs for South San Francisco residents $151,050 TOTAL
City of South San Francisco | FY2023-24 Budget Book Page 57 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 FY2023-24 budget includes $0 revenue and $0 expenditure for these funds.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$-500000
$0
$500K
$1M
$1.5M
$2M
$2.5M
$3M
City of South San Francisco | FY2023-24 Budget Book Page 58 Budgeted Expenditures by Expense Type
In FY 2022-23, a $2.4 million transfer out to the Capital Improvement Fund (Fund 510) was budgeted for the Centennial Trail Improvements (pk2302). No contribution to the Capital Improvement Fund is budgeted for FY 2023-24 since there is no revenue anticipated.

Expense Objects
Transfers $650,115 $2,400,000 $2,586,354 $0 -100%
Total Expense
Objects:
$650,115 $2,400,000 $2,586,354 $0 -100%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
Fund Balance
The table below shows the fund balance for each Park In-Lieu Fee fund:

Fund Balance
2022
(Actual)
2023
(Estimated)
2024
(Projected)
Park In-Lieu Fee Zone 1 Fund
(206)
(91,635) (91,635) (91,635)
Park In-Lieu Fee Zone 2 Fund
(207)
80,645 80,173 80,173
Park In-Lieu Fee Zone 3 Fund
(209)
2,959,481 388,068 388,068
Total 2,948,491 377,146 377,146
Changes and Highlights
No operating activities are projected for FY 2023-24.

City of South San Francisco | FY2023-24 Budget Book Page 59 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 FY2023-24 budget includes $2.07 million of revenue in the Gas Tax fund, which represents a 2.3% decrease over the FY2022-23 adopted budget. Budgeted expenditures are projected to decrease by 15.9% to $1.59 million.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
$2M
$2.5M
City of South San Francisco | FY2023-24 Budget Book Page 60 Budgeted Revenues by Source
The charts below show that the vast majority of the FY2023-24 budget revenue is received from other agencies. $1.79 million is to be received from the State of California which is the agency responsible for distributing the City's share of taxes received from the purchases of gasoline at fuel stations by consumers, and $0.25 million is budgeted to be received from the City/County Association of Governments (C/CAG) for congestion relief and traffic-related activities. A small amount of revenue is to be received in this fund ($15,000) from interest generated on City investments.

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
FY2022
FY2023
FY2024
$-0.5
$0
$0.5
$1
$1.5
$2
$2.5
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed
(% Change)
City of South San Francisco | FY2023-24 Budget Book Page 61 Revenue Source
Revenue From Other
Agencies
$1,716,706 $2,099,642 $2,099,642 $2,050,003 -2.4%
Interest & Rent -$12,715 $15,000 $15,000 $15,000 0%
Total Revenue Source: $1,703,991 $2,114,642 $2,114,642 $2,065,003 -2.3% Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed
(% Change)
City of South San Francisco | FY2023-24 Budget Book Page 62 Budgeted Expenditures by Expense Type
The charts and table below shows that 100% of the $1.59 million FY2023-24 budget expenditures are transfers out to other funds. No transfers are budgeted for the Capital Improvement Plan (CIP) in FY2023-24. $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
FY2022
FY2023
FY2024
$0
$0.5
$1
$1.5
$2
Expense Objects
Transfers

TRANSFER OUT TO CAPITAL
IMPROV
$155,752 $300,000 $975,108 $0 -100%

TRANSFER OUT TO

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

TRANSFER OUT TO STORM

WATER FD
$670,000 $670,000 $670,000 $670,000 0%
Total Transfers: $1,746,357 $1,890,605 $2,565,713 $1,590,605 -15.9% Total Expense Objects: $1,746,357 $1,890,605 $2,565,713 $1,590,605 -15.9% Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted
vs. FY2024
Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 63 Fund Balance
After a drop in budgeted fund balance in FY2022-23 due to expenditures exceeding revenues, the fund balance is projected to recover in FY2023-24 as revenues will exceed expenditures due to no funds flowing into CIP projects.

Projections
Restricted Unassigned
FY2022 FY2023 FY2024
$-200000
$-100000
$0
$100K
$200K
$300K
$400K
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $287,906 $-163,165 $311,233 -290.7%
Restricted $0 $0 $0 0%
Total Fund Balance: $287,906 $-163,165 $311,233 -290.7% City of South San Francisco | FY2023-24 Budget Book Page 64 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 FY2023-24 proposed revenue budget for the Measure A fund is $2.22 million which is 14.0% higher than the FY2022-23 adopted budget. Budgeted expenditures are projected to decrease by 28.5% to $2.05 million when compared to the FY22-23 adopted budget.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$1M
$2M
$3M
$4M
City of South San Francisco | FY2023-24 Budget Book Page 65 Budgeted 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 (98.9%)
Interest & Rent (1.1%)
Budgeted and Historical Revenues by Source
Millions
Interest & Rent
Taxes
FY2022
FY2023
FY2024
$-0.5
$0
$0.5
$1
$1.5
$2
$2.5
Revenue Source
Taxes $2,122,941 $1,920,452 $1,920,452 $2,192,837 14.2% Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 66 Interest & Rent -$114,918 $25,000 $25,000 $25,000 0%
Total Revenue
Source:
$2,008,023 $1,945,452 $1,945,452 $2,217,837 14%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
Budgeted Expenditures by Expense Type
$2.05 million is included in the FY2023-24 proposed budget for Measure A expenditures, all of which are transfers out to other funds. $0.55 million of these transfers is to the General Fund for operation of the South City Shuttle. $1.50 million is to be transferred out for the 2024 Street Surface Seal project (st2402) which is part of the Capital Improvement Program.

Budgeted Expenditures vs Historical
Millions
Transfers
FY2022FY2023
FY2024
$0
$0.5
$1
$1.5
$2
$2.5
$3
$3.5
Expense Objects
Transfers

TRANSFER OUT TO

CAPITAL IMPROV
$742,534 $2,620,000 $4,134,608 $1,500,000 -42.7%

TRANSFER OUT TO

GENERAL FUND
$76,411 $254,395 $254,395 $553,959 117.8%
Total Transfers: $818,945 $2,874,395 $4,389,003 $2,053,959 -28.5% Total Expense Objects: $818,945 $2,874,395 $4,389,003 $2,053,959 -28.5% Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted
vs. FY2024
Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 67 Fund Balance
Available fund balance will climb slightly in FY2023-24 due to revenues exceeding expenditures but will remain comparable with the prior year. The drop in available fund balance since FY2021-22 is due to an increased demand for funding for eligible CIP projects.

Projections
Restricted Unassigned
FY2022 FY2023 FY2024
$0
$1M
$2M
$3M
$4M
FY2022 FY2023 % Change
Fund Balance — —
Unassigned $3,713,677 $1,270,126 -65.8%
Restricted $0 $0 0%
Total Fund Balance: $3,713,677 $1,270,126 -65.8%
Changes and Highlights
$553,959 - South City Shuttle Program (Measure A- City match) $1,500,000 - 2024 Street Surface Seal (st2402)
$2,053,959 TOTAL CIP
City of South San Francisco | FY2023-24 Budget Book Page 68 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 FY2023-24 proposed budget includes $1.6 million of revenue which is a 23.5% increase over the prior year's adopted budget. Budgeted expenditures in FY2023-24 are $1.5 million which is 15.4% greater than the prior year's adopted budget.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
$2M
Revenue by Fund
City of South San Francisco | FY2023-24 Budget Book Page 69 Budgeted and Historical 2024 Revenue by Fund
Millions
Road Mntc & Rehab (Sb1)
FY2022
FY2023
FY2024
$0
$0.25
$0.5
$0.75
$1
$1.25
$1.5
$1.75
Road Mntc & Rehab (Sb1) $1,290,088 $1,300,000 $1,300,000 $1,606,044 23.5% Total Road Mntc &
Rehab (Sb1):
$1,290,088 $1,300,000 $1,300,000 $1,606,044 23.5%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed
(% Change)
City of South San Francisco | FY2023-24 Budget Book Page 70 Budgeted Revenues by Source
$1.6 million in revenue is expected to be received by the SB1 fund in FY2023-24 which is the higher than the prior year. 100% of the revenue is received directly from the state of California to fund streets and roads improvement programs..

Budgeted Revenues by Source vs Historical
Millions
Interest & Rent
Revenue From Other Agencies
FY2022
FY2023FY2024
$0
$0.5
$1
$1.5
$-0.5
$2
Revenue Source
Revenue From Other
Agencies
$1,343,632 $1,300,000 $1,300,000 $1,606,044 23.5%
Interest & Rent -$53,544 $0 $0 $0 0%
Total Revenue Source: $1,290,088 $1,300,000 $1,300,000 $1,606,044 23.5% Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed
(% Change)
City of South San Francisco | FY2023-24 Budget Book Page 71 Budgeted Expenditures by Expense Type
The $1.5 million of expenditures in the FY2023-24 budget are transfers out of the SB1 fund to contribute to the 2024 Street Surface Seal capital project (st2402).

Budgeted Expenditures vs Historical
Millions
Transfers
FY2022FY2023FY2024
$0
$0.25
$0.5
$0.75
$1
$1.25
$1.5
$1.75
Expense Objects
Transfers $296,282 $1,300,000 $3,992,025 $1,500,000 15.4% Total Expense
Objects:
$296,282 $1,300,000 $3,992,025 $1,500,000 15.4%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 72 Fund Balance
Projections
Unassigned Restricted
FY2022 FY2023 FY2024
$-1000000
$-500000
$0
$500K
$1M
$1.5M
$2M
$2.5M
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $2,023,015 $-669,010 $-562,966 -15.9%
Restricted $0 $0 $0 0%
Total Fund Balance: $2,023,015 $-669,010 $-562,966 -15.9% City of South San Francisco | FY2023-24 Budget Book Page 73 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 FY2023-24 budget includes $0.97 million of revenue in the SMC Measure W half-cent Sales Tax Fund, which represents a 14% increase over the FY 2022-23 adopted budget. Budgeted expenditures are projected to decrease by 50% to $0.5 million.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$250K
$500K
$750K
$1M
$1.25M
City of South San Francisco | FY2023-24 Budget Book Page 74 Budgeted Revenues by Source
The chart and table below show $0.97 million budgeted in tax revenue to be received by this fund from San Mateo County in FY2023-24.

Budgeted Revenues vs Historical by Source
Millions
Interest & Rent
Taxes
FY2022
FY2023
FY2024
$0
$1
$-0.25
$0.25
$0.5
$0.75
$1.25
Revenue Source
Taxes $825,500 $853,534 $853,534 $974,258 14.1%
Interest & Rent -$31,622 $0 $0 $0 0%
Total Revenue
Source:
$793,878 $853,534 $853,534 $974,258 14.1%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 75 Budgeted Expenditures by Expense Type
The chart and table below shows that 100% of the $0.5 million FY 2023-24 budgeted expenditures are transfers out to Capital Improvement Fund (Fund 510) for the 2024 Street Surface Seal Project (st2402).

Budgeted Expenditures vs Historical
Millions
Transfers
FY2022
FY2023
FY2024
$0
$1
$0.25
$0.5
$0.75
$1.25
Expense Objects
Transfers $43,462 $1,000,000 $1,598,291 $500,000 -50%
Total Expense
Objects:
$43,462 $1,000,000 $1,598,291 $500,000 -50%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 76 Fund Balance
The entire fund balance of the SMC Measure W Half Cent Sales Tax Fund can only be used for congestion relief and transit improvements as approved by voters in 2018. The chart below shows the fund balance of this fund will increase due to reduction in usage of funds for capital improvement projects in FY2023-24.

Projections
Restricted Unassigned
FY2022 FY2023 FY2024
$0
$250K
$500K
$750K
$1M
$1.25M
$1.5M
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $1,364,676 $619,919 $1,094,177 76.5%
Restricted $0 $0 $0 0%
Total Fund Balance: $1,364,676 $619,919 $1,094,177 76.5% Changes and Highlights
CIP project funding:
$500,000 - 2024 Surface Seal Project
City of South San Francisco | FY2023-24 Budget Book Page 77 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 FY2023-24 budget in the CDBG fund includes $0.76 million of revenue, which is flat compared to the FY22-23 adopted budget. Budgeted expenditures are projected to increase by 13.8% to $0.56 million when compared to the prior year's adopted budget.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$250K
$500K
$750K
$1M
City of South San Francisco | FY2023-24 Budget Book Page 78 Budgeted Revenues by Source
As can be seen in the charts and table below, the majority of revenues in the FY2023-24 budget are projected to come from other agencies, i.e. the Department of Housing and Urban Development (HUD). 26.3% is projected to come from the Coronavirus Aid, Relief and Economic Security (CARES) Act funding (classified under the Charges for Services revenue category) and the remainder (0.7%) projected to come from an allocation of interest income generated from the investment of City funds as well as interest payments received on small loans made by the fund in years past to eligible recipients.

Budgeted Revenues by Source
Revenue From Other Agencies (73.1%)
Charges for Services (26.3%)
Interest & Rent (0.7%)
Budgeted Revenue by Source vs Historical
Millions
Interest & Rent
Charges for Services
Revenue From Other Agencies
FY2022
FY2023
FY2024
$0
$0.2
$0.4
$0.6
$0.8
$1
City of South San Francisco | FY2023-24 Budget Book Page 79 Revenue Source
Revenue From Other
Agencies
$664,707 $562,000 $562,000 $556,019 -1.1%
Charges for Services $203,639 $172,878 $172,878 $200,000 15.7% Interest & Rent $15,260 $30,000 $30,000 $5,000 -83.3%
Total Revenue Source: $883,606 $764,878 $764,878 $761,019 -0.5% Name FY2022
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed
(% Change)
FY2023 Adopted vs.

FY2024 Proposed
(% Change)
Budgeted Expenditures by Expense Type
The majority of the FY2023-24 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 - $91,000 is budgeted for this purpose in FY2023-24. All FY2023-24 budgeted expenditures are classified under the supplies and services category.

Budgeted Expenditures by Expense Type vs Historical
Millions
Salaries And Benefits
Supplies And Services
FY2022
FY2023
FY2024
$0
$0.2
$0.4
$0.6
$0.8
$1
Expense Objects
Salaries And
Benefits
$50,335 $0 $0 $0 0%
Supplies And
Services
$777,994 $488,520 $557,018 $556,019 13.8%
Total Expense
Objects:
$828,329 $488,520 $557,018 $556,019 13.8%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 80 Fund Balance
Projections
Restricted Unassigned
FY2022 FY2023 FY2024
$0
$100K
$200K
$300K
$400K
$500K
$600K
$700K
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $163,662 $371,522 $576,522 55.2%
Restricted $0 $0 $0 0%
Total Fund Balance: $163,662 $371,522 $576,522 55.2%
Changes and Highlights
None
City of South San Francisco | FY2023-24 Budget Book Page 81 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 FY2023-24 proposed budget includes $2.1 million of revenue for these four funds, which represents a 10.9% increase over the prior year. Expenditures are budgeted to increase by 7% to $2.46 million this fiscal year.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
$2M
$2.5M
$3M
Budgeted Revenues by Source
The $2.1 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 increase in FY2023-24 compared to the prior year. As a result, these maintenance district funds will also see an increase in property tax revenue.

Revenue Source
Taxes $2,220,652 $1,941,928 $1,941,928 $2,154,121 10.9% Transfers $25,968 $0 $0 $0 0%
Total Revenue
Source:
$2,246,620 $1,941,928 $1,941,928 $2,154,121 10.9%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 82 Budgeted Expenditures by Expense Type
The charts and tables below show that the majority of the FY2023-24 $2.46 million. 44.3% of the expenditure budget within these four maintenance district funds will be on salaries and benefits of City staff working to help maintain these districts.

37.5% will be on supplies and services to support that work with the remainder (18.3%) on interdepartmental charges such as general adminsitration overhead.

Budgeted Expenditures by Expense Type
Supplies And Services (37.5%)
Salaries And Benefififits (24%)
Transfers (20.3%)
Interdepartmental (18.3%)
Budgeted Expenditures by Expense Type vs Historical
Millions
Interdepartmental
Transfers
Salaries And Benefits
Supplies And Services
FY2022
FY2023
FY2024
$0
$0.5
$1
$1.5
$2
$2.5
$3
City of South San Francisco | FY2023-24 Budget Book Page 83 Expense Objects
Salaries And
Benefits
$976,668 $1,090,508 $1,118,488 $591,563 -45.8%
Supplies And
Services
$883,259 $871,348 $882,661 $924,078 6.1%
Interdepartmental $343,389 $343,389 $343,389 $450,189 31.1% Transfers $0 $0 $0 $500,000 N/A
Total Expense
Objects:
$2,203,317 $2,305,245 $2,344,538 $2,465,829 7%
Name FY2022
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
Changes and Highlights
FY 2023-24 Changes & Highlights:

Positions:

None
Supplies and Services:
$33,300 Maintenance and enhancement of the Common Greens area City of South San Francisco | FY2023-24 Budget Book Page 84 Oyster Point
CFD special
Tax B (236)
This fund accounts for tax revenue owing to the City related to the Oyster Point Community Facilities District (CFD) that was created in FY2021-22 for the development of the Osyter Point area within the city by the Kilroy Realty group.

Summary
There is $200,000 in revenues and expenditures budgeted in FY2023-24 Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$50K
$100K
$150K
$200K
$250K
City of South San Francisco | FY2023-24 Budget Book Page 85 Budgeted Revenues by Source
Franchise fees paid by South San Francisco Scavenger Company is the only source of revenue for the Solid Waste Fund.

Revenue Source
Taxes $0 $0 $0 $200,000 N/A
Total Revenue
Source:
$0 $0 $0 $200,000 N/A
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
Budgeted Expenditures by Expense Type
Expense Objects
Supplies And
Services
$0 $0 $71,000 $200,000 N/A
Total Expense
Objects:
$0 $0 $71,000 $200,000 N/A
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 86 Fund Balance
Projections
Unassigned
FY2023 FY2024
$0
$25K
$50K
$75K
$100K
$125K
$150K
FY2023 FY2024 % Change
Fund Balance — —
Unassigned $129,000 $129,000 0%
Total Fund Balance: $129,000 $129,000 0%
Changes and Highlights
None
City of South San Francisco | FY2023-24 Budget Book Page 87 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 FY2023-24 budget includes $237,080 of revenue in the Solid Waste Reduction fund, which represents a 31.7% increase from the FY2022-23 Adopted Budget. Budgeted expenditures are projected to be largely flat at $390,783 when compared to the FY 2022-23 Adopted Budget.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$100K
$200K
$300K
$400K
$500K
City of South San Francisco | FY2023-24 Budget Book Page 88 Budgeted Revenues by Source
Franchise fees paid by South San Francisco Scavenger Company is the only source of revenue for the Solid Waste Fund.

Budgeted Revenues vs Historical
Millions
Revenue From Other Agencies
Charges for Services
FY2022
FY2023FY2024
$0
$0.05
$0.1
$0.15
$0.2
$0.25
Revenue Source
Revenue From Other
Agencies
$0 $0 $95,643 $17,000 N/A
Charges for Services $209,224 $180,000 $180,000 $220,080 22.3% Total Revenue Source: $209,224 $180,000 $275,643 $237,080 31.7% Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed
(% Change)
City of South San Francisco | FY2023-24 Budget Book Page 89 Budgeted Expenditures by Expense Type
Budgeted Expenditures by Type
Supplies And Services (92.7%)
Interdepartmental (7.3%)
Budgeted Expenditures vs Historical
Millions
Transfers
Interdepartmental
Supplies And Services
FY2022
FY2023
FY2024
$0
$0.1
$0.2
$0.3
$0.4
$0.5
Expense Objects
Supplies And
Services
$53,705 $362,150 $584,546 $362,150 0%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 90 Interdepartmental $21,952 $21,952 $21,952 $28,633 30.4% Transfers $28,541 $0 $78,086 $0 0%
Total Expense
Objects:
$104,198 $384,102 $684,584 $390,783 1.7%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
Fund Balance
A 38.6% decline in Fund Balance in FY2023-24 is projected primarily due to normal operating costs exceeding the franchise fees to be collected from South San Francisco Scavenger Company by $153,000.

Projections
Restricted Unassigned
FY2022 FY2023 FY2024
$0
$200K
$400K
$600K
$800K
$1M
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $806,788 $397,847 $244,144 -38.6%
Restricted $0 $0 $0 0%
Total Fund Balance: $806,788 $397,847 $244,144 -38.6%
Changes and Highlights
CalRecycle Beverage Containers grant $17,000
City of South San Francisco | FY2023-24 Budget Book Page 91 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 FY2023-24 budget includes $160,000 of revenue in this fund which has increased compared to the prior year. Budgeted expenditures are projected to match revenues at $160,000 in FY2023-24 as funds are transferred out to the General fund to pay for Police patrol operations.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$50K
$100K
$150K
$200K
Budgeted Revenues by Source
Revenue Source
Taxes $166,041 $100,000 $100,000 $160,000 60%
Interest & Rent -$1,505 $0 $0 $0 0%
Total Revenue
Source:
$164,536 $100,000 $100,000 $160,000 60%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
Budgeted Expenditures by Fund
Supplemental Law Enforcement
Services
$164,536 $100,000 $100,000 $160,000 60%
Total Supplemental Law
Enforcement Services:
$164,536 $100,000 $100,000 $160,000 60%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted
vs. FY2024
Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 92 Fund Balance
Projections
Restricted Unassigned
FY2022 FY2023 FY2024
$0
$1K
$250
$500
$750
$1.25K
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $1,099 $1,099 $1,099 0%
Restricted $0 $0 $0 0%
Total Fund Balance: $1,099 $1,099 $1,099 0%
Changes and Highlights
None
City of South San Francisco | FY2023-24 Budget Book Page 93 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.

Summary
The FY2022-23 proposed budget includes no revenue. Expenditures are budgeted to be $0.7 million.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
$2M
Budgeted Revenues by Source
The FY2023-24 budget includes no revenue for this fund since the receipt of donations is very difficult to predict. The $4.87 million of donations shown in the table below, categorized under Other Revenue, relates to funds received from mutliple donors to the new Civic Center campus construction project, otherwise known as the Library, Parks and Recreation (LPR) building.

Revenue Source
Charges for
Services
$1,041,789 $0 $0 $0 0%
Interest & Rent -$358,097 $0 $0 $0 0%
Other Revenues $362,502 $0 $4,869,000 $0 0%
Total Revenue
Source:
$1,046,194 $0 $4,869,000 $0 0%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 94 Budgeted Expenditures by Function
The FY2023-24 budget includes $0.7 million of expenditures for the El Camino Real Median Improvement project (st2101).

Expenditures
Capital Improvement
Plan
$487,224 $255,000 $15,569,505 $0 -100%
Transfers $1,881 $0 $0 $0 0%
Non Expense $1,049,683 $0 $0 $700,000 N/A
Total Expenditures: $1,538,789 $255,000 $15,569,505 $700,000 174.5% Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
Fund Balance
Projections
Restricted Unassigned
FY2022 FY2023 FY2024
$0
$10M
$2.5M
$5M
$7.5M
$12.5M
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $10,908,572 $10,538,223 $9,838,223 -6.6%
Restricted $0 $0 $0 0%
Total Fund Balance: $10,908,572 $10,538,223 $9,838,223 -6.6% Changes and Highlights
None
City of South San Francisco | FY2023-24 Budget Book Page 95 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 FY2023-24 is $11.53 million and the expenditure budget is also $11.53 million.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
Budgeted Revenues by Source
The table below shows $11.53 million in transfers in the FY2023-24 budget. Of this amount $8.27 million is provided by Measure W revenues and $3.24 million is provided directly from the Aquatic Center fund (fund 524) bond proceeds.

Revenue Source
Transfers $8,287,833 $8,289,450 $8,289,450 $11,525,338 39% Total Revenue
Source:
$8,287,833 $8,289,450 $8,289,450 $11,525,338 39%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
Budgeted Expenditures by Expense Type
The table below shows $11.53 million in debt service payments projected for FY2023-24 related to the 2020A, 2021A and 2022A bond issuances to finance the new Police Station, Civic Center Campus, and new Aquatic Center construction and Orange Memorial Park upgrades.

Expense Objects
Debt Service $8,287,833 $8,289,450 $8,289,450 $11,525,338 39% Total Expense
Objects:
$8,287,833 $8,289,450 $8,289,450 $11,525,338 39%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 96 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 FY2023-24 budget includes $1.3 million in projected revenue adjusted based on actual receipts from previous years.

Budgeted expenditures are negligible at $3,700, which slightly increased compared to the prior year. The transfer out is excluded from the current projection.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$1M
$2M
$3M
Budgeted Revenues by Source
In the FY2022-23 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 -$298,395 $0 $0 $0 0%
Other Revenues $3,130,802 $200,000 $200,000 $1,300,000 550% Total Revenue
Source:
$2,832,407 $200,000 $200,000 $1,300,000 550%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 97 Budgeted Expenditures by Expense Type
Expense Objects
Interdepartmental $2,800 $1,866 $2,800 $2,800 $3,652 $3,652 30.4% 30.4% Transfers $147,072 $0 $0 $1,309,593 $0 $0 0% 0%
Total Expense
Objects:
$149,871 $1,866 $2,800 $1,312,393 $3,652 $3,652 30.4% 30.4% Name FY2022
Actual
FY2023
Actual
FY2023
Adopted
Budget
FY2023
Adjusted
Budget
FY2024
Proposed
Budget
FY2024
Budgeted
FY2023
Adopted
Budget vs.

FY2024
Budgeted (%
Change)
FY2023
Adopted vs.

FY2024
Proposed (%
Change)
Fund Balance
Projections
Restricted Unassigned
FY2022 FY2023 FY2024
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
$15M
$17.5M
FY2022 FY2023 % Change
Fund Balance — —
Unassigned $9,099,071 $7,986,678 -12.2%
Restricted $0 $0 0%
Total Fund Balance: $9,099,071 $7,986,678 -12.2%
Changes and Highlights
None
City of South San Francisco | FY2023-24 Budget Book Page 98 Impact Fee -
Park Land
Acquisition
IF Fund (805)
The Park Land Acquisition Fee is applied to residential and non-residential development projects to support the demands for parks and recreation spaces generated by new residents of residential development projects and new employees of non-residential development projects. The 2017 nexus study calculated the fee for park land acquisition based on the number of residents generated by each new type of residential unit and the number of employees per 1,000 square feet in nonresidential development projects. The City adopted the Park Land Acquisition Fee under the authority of the Mitigation Fee Act.

Summary
In FY2023-24, there are no revenue or expenditures budgeted for this fund.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$1M
$2M
$3M
$4M
City of South San Francisco | FY2023-24 Budget Book Page 99 Budgeted Revenues by Source
Franchise fees paid by South San Francisco Scavenger Company is the only source of revenue for the Solid Waste Fund.

Revenue Source
Interest & Rent -$79,929 $0 $0 $0 0%
Other Revenues $1,707,708 $0 $0 $0 0%
Total Revenue
Source:
$1,627,779 $0 $0 $0 0%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
Budgeted Expenditures by Expense Type
There is no expenditure budgeted in FY2023-24 for this fund. however, in FY2022-23, there was $1.66 million budgeted for the purchase of the former Redevelopment Agency property at 616/700 Linden Avenue for the construction of a new park.

Also, $3 million for transfers out to capital projects which consists of $2 million for the Transit Village project (pk2101) and an additional $1 million for the Linden Park project (pk2305).

Expense Objects
Capital Outlay $0 $0 $1,660,000 $0 0%
Transfers $1,480 $3,000,000 $3,000,000 $0 -100%
Total Expense
Objects:
$1,480 $3,000,000 $4,660,000 $0 -100%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 100 Fund Balance
The chart below shows a decline in fund balance since FY2021-22 to a negative position. This reflects the budgeted expenditure but does not include any actual revenue in FY2022-23 or potential revenue in FY2023-24. Impact fees can be very difficult to predict. If staff are not reasonably certain they will come in during a particular year, they are not included in the budget. As a result, any actual fees received will serve to boost the fund balance so the chart below shows the worst case scenario.

Projections
Unassigned
FY2022 FY2023 FY2024
$-2000000
$-1000000
$0
$1M
$2M
$3M
$4M
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $3,230,072 $-1,337,743 $-1,337,743 0%
Total Fund Balance: $3,230,072 $-1,337,743 $-1,337,743 0% Changes and Highlights
None
City of South San Francisco | FY2023-24 Budget Book Page 101 Impact Fee -
Park
Construction
IF Fund (806)
The purpose of the Park Construction Fee fund is to provide funding for the construction of park facilities and improvements. The General Plan, the Parks & Recreation Master Plan, and the East of 101 Area Plan call for 3 acres of parkland and facilities per 1,000 new residents and ½ an acre of parkland and facilities per 1,000 new employees.

Summary
In FY2023-24, there are no revenue or expenditures budgeted for this fund.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$1M
$2M
$3M
$4M
City of South San Francisco | FY2023-24 Budget Book Page 102 Budgeted Revenues by Source
Franchise fees paid by South San Francisco Scavenger Company is the only source of revenue for the Solid Waste Fund.

Revenue Source
Interest & Rent -$223,230 $0 $0 $0 0%
Other Revenues $3,963,057 $0 $0 $0 0%
Total Revenue
Source:
$3,739,827 $0 $0 $0 0%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
Budgeted Expenditures by Expense Type
There is no expenditure budgeted in FY2023-24 for this fund. However, in the FY2022-23 adopted budget, there was $1.3 million for transfers out to capital projects which consisted of $1 million for the Transit Village project (pk2101) and $0.3 million for the Linden Park project (pk2305).

Expense Objects
Transfers $169,698 $1,300,000 $2,228,480 $0 -100%
Total Expense
Objects:
$169,698 $1,300,000 $2,228,480 $0 -100%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 103 Fund Balance
The chart below shows a healthy fund balance in this fund despite no revenues having been budgeted in FY2022-23 or FY2023-24.

Projections
Unassigned
FY2022 FY2023 FY2024
$0
$2M
$4M
$6M
$8M
$10M
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $8,914,911 $7,883,718 $7,883,718 0%
Total Fund Balance: $8,914,911 $7,883,718 $7,883,718 0% Changes and Highlights
None
City of South San Francisco | FY2023-24 Budget Book Page 104 Impact Fee -
East of 101
Sewer IF
Fund (810)
This plan area development impact fee program funds new development's fair share of new and rehabilitated sewer collection and treatment facilities to serve the area located east of US 101 in the City.

Summary
In FY2023-24, there is no revenue budgeted for this fund. Expenditures are budgeted at $149,000 Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$250K
$500K
$750K
$1M
City of South San Francisco | FY2023-24 Budget Book Page 105 Budgeted Revenues by Source
Franchise fees paid by South San Francisco Scavenger Company is the only source of revenue for the Solid Waste Fund.

Revenue Source
Interest & Rent -$145,956 $0 $0 $0 0%
Other Revenues $985,102 $0 $0 $0 0%
Total Revenue
Source:
$839,146 $0 $0 $0 0%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
Budgeted Expenditures by Expense Type
There is a small amount of expenditure budgeted in FY2023-24 for this fund - the majority is for CIP projects. $100,000 is for the Oyster Point Sewer Upsize project (sd2401) and $45,000 is for the Sewer Master Plan (ss1801) Expense Objects
Interdepartmental $2,800 $2,800 $2,800 $3,652 30.4%
Transfers $107,818 $0 $4,864,572 $145,000 N/A
Total Expense
Objects:
$110,618 $2,800 $4,867,372 $148,652 5,209.5%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 106 Fund Balance
The chart below shows a decline in fund balance since FY2021-22. This reflects a large expenditure in the adjusted budget for the transfer out of $4.3 million to the Pump station #14 Upgrade project (ss1902). Since no revenue is budgeted in FY2023- 24, the available fund balance is projected to decline further given the projected expenditure.

Projections
Unassigned
FY2022 FY2023 FY2024
$0
$1M
$2M
$3M
$4M
$5M
$6M
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $4,872,806 $382,417 $233,765 -38.9%
Total Fund Balance: $4,872,806 $382,417 $233,765 -38.9% Changes and Highlights
Capital Improvement Projects:
$100,000 - Oyster Point Sewer Upsize project (ss2401)
$45,000 - Sewer Master Plan (ss1802)
$145,000 TOTAL
City of South San Francisco | FY2023-24 Budget Book Page 107 Impact Fee -
East of 101
Traffic IF
Fund (820)
The 2001 nexus study for this plan area fee was adopted by the City Council in 2002.

The study identified the need for new and expanded roadway and intersection improvements to serve the area located east of US 101 in the City of South San Francisco. The study was updated on May 6, 2005, and on July 19, 2007. This fee program includes an annual inflation adjustment and a 2.5% administrative fee. There are 26 road improvements listed in the 2007 study and two studies for a total of 28 projects. The study determined that new development would be responsible for 100% of the cost of the 28 projects.

Summary
In FY2023-24, there is no revenue budgeted for this fund and a small amount of expenditure (approximately $4,000).

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$2M
$4M
$6M
$8M
City of South San Francisco | FY2023-24 Budget Book Page 108 Budgeted Revenues by Source
Franchise fees paid by South San Francisco Scavenger Company is the only source of revenue for the Solid Waste Fund.

Revenue Source
Interest & Rent -$765,123 $0 $0 $0 0%
Other Revenues $5,040,331 $0 $0 $0 0%
Total Revenue
Source:
$4,275,208 $0 $0 $0 0%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
Budgeted Expenditures by Expense Type
There is a small amount of expenditure ($3,652) budgeted in FY2023-24 for this fund for interdepartmental charges.

However, in FY2022-23, there was $2.4 million in the adopted budget for the Oyster Point and East Grand Corridor Improvement project (tr1602). Also, approximately $14 million in funding was carried over from previous years into FY2022- 23 for various CIP projects and an additional $2.5 million was added during the year for transfers out for the Utah and Harbor Intersection project (tr2101).

Expense Objects
Interdepartmental $2,800 $2,800 $2,800 $3,652 30.4%
Transfers $5,929,676 $2,416,056 $18,785,831 $0 -100%
Total Expense
Objects:
$5,932,475 $2,418,856 $18,788,631 $3,652 -99.8%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 109 Fund Balance
The chart below shows a large decrease in fund balance since FY2021-22. This reflects the budgeted expenditure for a large number of CIP projects in FY2022-23 as mentioned above.

Projections
Unassigned
FY2022 FY2023 FY2024
$0
$5M
$10M
$15M
$20M
$25M
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $20,870,700 $3,206,218 $3,202,566 -0.1%
Total Fund Balance: $20,870,700 $3,206,218 $3,202,566 -0.1% Changes and Highlights
None
City of South San Francisco | FY2023-24 Budget Book Page 110 Impact Fee -
Public Safety
IF Fund (821)
This citywide development impact fee program funds new development’s fair share of new and expanded capital facility and equipment to serve the City.

Summary
In FY2023-24, there is no revenue budgeted for this fund. there is $105,000 budgeted in expenditures.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
$2M
City of South San Francisco | FY2023-24 Budget Book Page 111 Budgeted Revenues by Source
Franchise fees paid by South San Francisco Scavenger Company is the only source of revenue for the Solid Waste Fund.

Revenue Source
Interest & Rent -$62,974 $0 $0 $0 0%
Other Revenues $1,744,396 $0 $0 $0 0%
Total Revenue
Source:
$1,681,422 $0 $0 $0 0%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
Budgeted Expenditures by Expense Type
There is $105,000 of expenditures budgeted in FY2023-24 for this fund for various Public Safety equipment.

Expense Objects
Supplies And
Services
$37,072 $200,894 $214,811 $105,344 -47.6%
Transfers $629,200 $350,000 $902,157 $0 -100%
Total Expense
Objects:
$666,272 $550,894 $1,116,968 $105,344 -80.9%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 112 Fund Balance
The chart below shows a decline in fund balance since FY2021-22 to a negative position. This reflects the budgeted expenditure but does not include any actual revenue in FY2022-23 or potential revenue in FY2023-24. Impact fees can be very difficult to predict. If staff are not reasonably certain they will come in during a particular year, they are not included in the budget. As a result, any actual fees received will serve to boost the fund balance so the chart below shows the worst case scenario.

Projections
Unassigned
FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
$2M
$2.5M
$3M
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $2,514,537 $1,829,263 $1,723,919 -5.8%
Total Fund Balance: $2,514,537 $1,829,263 $1,723,919 -5.8% Changes and Highlights
$3,450 - Disaster Preparation - Fire Extinguisher Training System $2,760 - SCBA Maintenance Room Storage and Security Upgrades $57,500 - Strucutrual Personal Protective Equipment Purchase $63,710 TOTAL
City of South San Francisco | FY2023-24 Budget Book Page 113 Impact Fee -
Bicycle and
Pedestrian IF
Fund (822)
This citywide development impact fee program funds bicycle and pedestrian improvements. Development projects generate additional daily trips that place more demands on bicycle and pedestrian infrastructures in the city.

Summary
In FY2023-24, there are no revenue or expenditures budgeted for this fund.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$50K
$100K
$150K
$200K
City of South San Francisco | FY2023-24 Budget Book Page 114 Budgeted Revenues by Source
Franchise fees paid by South San Francisco Scavenger Company is the only source of revenue for the Solid Waste Fund.

Revenue Source
Interest & Rent -$4,891 $0 $0 $0 0%
Other Revenues $73,981 $0 $0 $0 0%
Total Revenue
Source:
$69,090 $0 $0 $0 0%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
Budgeted Expenditures by Expense Type
There is no expenditure budgeted in FY2023-24 for this fund. However, in FY2022-23, there was $157,000 budgeted for the Oyster Point and East Grand Avenue Corridor Improvement project (tr1602).

Expense Objects
Transfers $0 $156,915 $156,915 $0 -100%
Total Expense
Objects:
$0 $156,915 $156,915 $0 -100%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 115 Fund Balance
Projections
Unassigned
FY2022 FY2023 FY2024
$0
$50K
$100K
$150K
$200K
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $185,903 $68,846 $68,846 0%
Total Fund Balance: $185,903 $68,846 $68,846 0%
Changes and Highlights
None
City of South San Francisco | FY2023-24 Budget Book Page 116 Impact Fee -
Commercial
Linkage IF
Fund (823)
The nexus study for this citywide impact fee program was adopted by the City Council in 2018 by Resolution 123-2018. The study justified the need to provide sufficient funding for affordable housing, and established a nexus between the need for affordable housing and the impacts of commercial development within the City.

The impact fee program supports the City of South San Francisco’s adopted 2015- 2023 Housing Element, which includes the goal of promoting the provision of housing by both the private and public sectors for all income groups in the community.

Summary
In FY2023-24, there is no revenue budgeted for this fund and $197,000 in expenditures.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$1M
$2M
$3M
$4M
$5M
City of South San Francisco | FY2023-24 Budget Book Page 117 Budgeted Revenues by Source
Franchise fees paid by South San Francisco Scavenger Company is the only source of revenue for the Solid Waste Fund.

Revenue Source
Interest & Rent -$347,601 $0 $0 $0 0%
Other Revenues $3,425,285 $0 $0 $0 0%
Total Revenue
Source:
$3,077,684 $0 $0 $0 0%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
Budgeted Expenditures by Expense Type
There is a small amount of expenditure budgeted in this fund in FY2023-24 for salaries and benefots related to staff within the Economic and Community Development department who support the activities for which this fund provides funding.

Expense Objects
Salaries And
Benefits
$24,758 $93,433 $96,514 $197,336 111.2%
Supplies And
Services
$4,350,452 $495,350 $705,338 $0 -100%
Total Expense
Objects:
$4,375,211 $588,783 $801,852 $197,336 -66.5%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 118 Fund Balance
The chart below a healthy fund balance in this fund.

Projections
Unassigned
FY2022 FY2023 FY2024
$0
$1M
$2M
$3M
$4M
$5M
$6M
$7M
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $5,889,098 $5,229,493 $5,032,157 -3.8%
Total Fund Balance: $5,889,098 $5,229,493 $5,032,157 -3.8% Changes and Highlights
None
City of South San Francisco | FY2023-24 Budget Book Page 119 Impact Fee -
Library IF
Fund (824)
This citywide development impact fee program funds new development’s fair share for additional library space and materials to maintain current library service standard.

Library Impact Fees for non-residential developments went into effect on November 23, 2020. Library Impact Fees for residential development will go into effect on January 1, 2022.

Summary
In FY2023-24, there are no revenue or expenditures budgeted for this fund.

Actual Revenue Source
Budgeted Revenue Source
FY2022 FY2023 FY2024
$0
$200
$400
$600
$800
City of South San Francisco | FY2023-24 Budget Book Page 120 Budgeted Revenues by Source
Franchise fees paid by South San Francisco Scavenger Company is the only source of revenue for the Solid Waste Fund.

Revenue Source
Interest & Rent -$19 $0 $0 $0 0%
Other Revenues $693 $0 $0 $0 0%
Total Revenue
Source:
$674 $0 $0 $0 0%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
Fund Balance
Projections
Fund Balance
FY2022 FY2023 FY2024
$0
$1K
$2K
$3K
$4K
Changes and Highlights
None
City of South San Francisco | FY2023-24 Budget Book Page 121 Impact Fee -
City-wide
Transportation
IF Fund (825)
The nexus study for this impact fee program was adopted by the City Council in 2020.

Ordinance 1607-2020 amended the Municipal Code to include Chapter 8.68 establishing the transportation impact fee. The nexus study identified the need for transportation improvements and facilities needed to serve the growth, and the estimated costs of those improvements and facilities. The nexus study has identified $160.8 million in transportation infrastructure improvements such as roads, sidewalks, traffic lights, bicycle lanes and pathways, curbs and gutters, and medians caused by new developments throughout the City.

Summary
In FY2023-24, there is $8 million of revenue budgeted and $6.5 million of expenditure budgeted in this fund.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$2M
$4M
$6M
$8M
$10M
City of South San Francisco | FY2023-24 Budget Book Page 122 Budgeted Revenues by Source
Franchise fees paid by South San Francisco Scavenger Company is the only source of revenue for the Solid Waste Fund.

It is
Revenue Source
Interest & Rent -$115,026 $0 $0 $0 0%
Other Revenues $2,043,540 $0 $0 $8,000,000 N/A
Total Revenue
Source:
$1,928,514 $0 $0 $8,000,000 N/A
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
Budgeted Expenditures by Expense Type
There is $6.5 million of expenditure budgeted in FY2023-24 for this fund for a wide range of CIP projects including $2 million for the Signalized Intersection Battery Back up Citywide project (tr2408) and $1 million for the Complete Streets Improvement project (st2401)
Expense Objects
Transfers $0 $4,257,029 $4,257,029 $6,505,000 52.8%
Total Expense
Objects:
$0 $4,257,029 $4,257,029 $6,505,000 52.8%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 123 Fund Balance
The chart below shows a decline in fund balance since FY2021-22 to a negative position due to the trasnfer out to fund CIP projects. However, since the projected revenue for FY2023-24 is expected to be greater than the budgeted expenditures, the fund balance is projected to recover somwewhat by year end.

Projections
Unassigned
FY2022 FY2023 FY2024
$-1000000
$0
$1M
$2M
$3M
$4M
$5M
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $3,890,857 $-366,172 $1,128,828 -408.3%
Total Fund Balance: $3,890,857 $-366,172 $1,128,828 -408.3% Changes and Highlights
Capital Improvement Projects:

City of South San Francisco | FY2023-24 Budget Book Page 124 Impact Fee -
Public Arts
In-lieu IF
Fund (827)
In October 2020, the City Council passed ordinance number 1613-2020 creating the public art requirement. The City is dedicated to improving infrastructure, economic development and cultural diversity through acquisition and exhibition of public art.

The public art requirement applies to any new non-residential development project and that it requires such projects to contribute public art with a value of at least one percent (1%) the amount of construction costs. In lieu of contributing public art, the public art requirement will allow for the payment of an in-lieu fee into a public art fund at the value of half of one percent (0.5%) of the amount of construction costs.

Summary
In FY2023-24, there are no revenue and $120,000 in expenditures budgeted for this fund.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$25K
$50K
$75K
$100K
$125K
$150K
City of South San Francisco | FY2023-24 Budget Book Page 125 Budgeted Expenditures by Expense Type
There is $120,000 of expenditure budgeted in FY2023-24 for this fund for various art sculptures.

Expense Objects
Capital Outlay $0 $0 $0 $120,000 N/A
Total Expense
Objects:
$0 $0 $0 $120,000 N/A
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
Fund Balance
Projections
Unassigned
FY2023 FY2024
$0
$25K
$50K
$75K
$100K
$125K
$150K
FY2023 FY2024 % Change
Fund Balance — —
Unassigned $142,246 $22,246 -84.4%
Total Fund Balance: $142,246 $22,246 -84.4%
Changes and Highlights
Capital Outlay:
$120,000 - Art sculptures
$120,000 TOTAL
City of South San Francisco | FY2023-24 Budget Book Page 126 Impact Fee -
Child Care IF
Fund (830)
The City Council adopted the nexus study for this citywide impact fee program in 2001. The study identified the need for new and expanded childcare facilities in the City. The estimated cost of the new and expanded facilities included in the nexus study totaled $43.9 million. The nexus study identified new development’s share of the cost as 24.6% of the total new and expanded facilities cost. Development impact fee revenue was estimated at $11.3 million, which includes administrative costs of 5% of total fee revenue. Existing development’s share of the cost is $33.1 million (75.4% of new facilities) which must be funded with other funding sources.

Summary
In FY2023-24, there is no revenue budgeted for this fund and a small amount of expenditure (approximately $4,000).

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$2M
$4M
$6M
$8M
$10M
City of South San Francisco | FY2023-24 Budget Book Page 127 Budgeted Revenues by Source
Franchise fees paid by South San Francisco Scavenger Company is the only source of revenue for the Solid Waste Fund.

Revenue Source
Interest & Rent -$441,679 $0 $0 $0 0%
Other Revenues $7,656,815 $0 $0 $0 0%
Total Revenue
Source:
$7,215,136 $0 $0 $0 0%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
Budgeted Expenditures by Expense Type
There is a small amount of expenditure budgeted in FY2023-24 for this fund - $3,652 for interdepartmental charges.

However, in FY2022-23, there was $7.7 million included in the adopted budget for the Deisgn and Construction of a New Preschool Facility project (pf2101) and the West Orange Library Preschool project (pf2301). An additional $5.6 million was carried over from previous years for pf2101.

Expense Objects
Interdepartmental $2,800 $2,800 $2,800 $3,652 30.4%
Transfers $99,499 $7,740,000 $13,353,351 $0 -100%
Total Expense
Objects:
$102,299 $7,742,800 $13,356,150 $3,652 -100%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 128 Fund Balance
The chart below shows a decline in fund balance since FY2021-22 due to the appropriation of funding for the aforementioned projects. Since impact fees are notoriously difficult to predict in terms of timing, the chart does not reflect potential fees received during FY2022-23 and FY2023-24.

Projections
Unassigned
FY2022 FY2023 FY2024
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
$15M
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $13,901,164 $1,157,945 $1,154,293 -0.3%
Total Fund Balance: $13,901,164 $1,157,945 $1,154,293 -0.3% Changes and Highlights
None
City of South San Francisco | FY2023-24 Budget Book Page 129 Impact Fee - Oyster Point
Interchange
IF Fund (840)
The City Council adopted this plan area fee program on May 23, 1984, using a February 1983 Feasibility Study prepared by Nolte and Associates in conjunction with Resolution No. 71-84 which created the “Oyster Point Contribution Formula.” The 1983 Feasibility Study identified the need for the Oyster Point Interchange project, which was, at that time, referred to as the grade separation project.

Summary
In FY2023-24, there are no revenue or expenditures budgeted for this fund.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
$2M
City of South San Francisco | FY2023-24 Budget Book Page 130 Budgeted Revenues by Source
Franchise fees paid by South San Francisco Scavenger Company is the only source of revenue for the Solid Waste Fund.

Revenue Source
Interest & Rent -$8,080 $0 $0 $0 0%
Other Revenues $1,444,207 $0 $0 $0 0%
Total Revenue
Source:
$1,436,127 $0 $0 $0 0%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
Budgeted Expenditures by Expense Type
Expense Objects
Debt Service $1,445,000 $0 $0 $0 0%
Total Expense
Objects:
$1,445,000 $0 $0 $0 0%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 131 Fund Balance
Projections
Unassigned
FY2022 FY2023 FY2024
$0
$25K
$50K
$75K
$100K
$125K
$150K
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $29,836 $136,224 $136,224 0%
Total Fund Balance: $29,836 $136,224 $136,224 0%
Changes and Highlights
None
City of South San Francisco | FY2023-24 Budget Book Page 132 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 | FY2023-24 Budget Book Page 133 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 FY2023-24 budget for the Sewer fund includes $42.2 million of revenue, which represents a 21% increase over the prior year's adopted budget. Expenditures are projected to increase by 58% to $55.1 million in FY2023-24. This excludes any transfer to the Sewer Fund.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$20M
$40M
$60M
City of South San Francisco | FY2023-24 Budget Book Page 134 Budgeted Revenues by Source
The main revenue source for the Sewer Enterprise Fund is charges for services which includes sewer service charges to industrial, commercial and residential customers; discharge permit fees; O&M participation and Capital Improvement Program reimbursement from other local agencies including the City of San Bruno, the City of Burlingame, the City of Millbrae and San Freancisco Airport. A small amount of revenue is received by the fund from investments of the City's surplus funds. Budgeted revenue for FY2023-24 from charges for services is significantly higher than the prior year. This is a result of increased waste water flow experienced in FY2022-23 on which the projected revenues for FY2023-24 are based.

Budgeted Revenues by Source
Charges for Services (99.7%)
Interest & Rent (0.3%)
Budgeted Revenues by Source vs Historical
Millions
Other Revenues
Transfers
Interest & Rent
Charges for Services
FY2022
FY2023
FY2024
$-10
$0
$10
$20
$30
$40
$50
City of South San Francisco | FY2023-24 Budget Book Page 135 Revenue Source
Charges for
Services
$28,440,104 $30,038,227 $32,112,575 $42,105,172 40.2%
Interest & Rent -$652,348 $110,000 $110,000 $110,000 0% Other Revenues $1,797 $0 $0 $0 0%
Transfers $489,610 $4,730,000 $32,527,903 $0 -100%
Total Revenue
Source:
$28,279,163 $34,878,227 $64,750,477 $42,215,172 21%
Name FY2022
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
Budgeted Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Supplies And Services (66.8%)
Salaries And Benefififits (19.8%)
Debt Service (9.8%)
Interdepartmental (3.6%)
Capital Outlay (0.09%)
City of South San Francisco | FY2023-24 Budget Book Page 136 Budgeted Expenditures by Expense Type vs Historical
Millions
Transfers
Capital Outlay
Interdepartmental
Debt Service
Salaries And Benefits
Supplies And Services
FY2022
FY2023
FY2024
$-10
$0
$10
$20
$30
$40
$50
$60
Expense Objects
Salaries And
Benefits
$9,601,384 $10,708,285 $10,901,514 $10,916,603 1.9%
Supplies And
Services
$19,522,895 $15,899,221 $49,052,693 $36,872,521 131.9%
Capital Outlay -$4,954,917 $775,000 $775,000 $50,000 -93.5% Debt Service $439,209 $5,705,910 $5,705,910 $5,389,648 -5.5% Interdepartmental $1,638,077 $1,801,594 $1,801,594 $1,963,279 9% Transfers $57,076 $0 $742,924 $0 0%
Total Expense
Objects:
$26,303,724 $34,890,010 $68,979,635 $55,192,051 58.2%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 137 Fund Balance
Projections
Nonspendable Unassigned
FY2022 FY2023 FY2024
$0
$5M
$10M
$15M
$20M
$25M
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $22,697,088 $18,467,931 $5,221,851 -71.7%
Nonspendable $0 $0 $0 0%
Total Fund Balance: $22,697,088 $18,467,931 $5,221,851 -71.7% Changes and Highlights
FY2023-24 Changes and Highlights:

Positions:

Add 0.50 FTE Utility Locator- Payroll cost will be split 50/50 between General fund and Sewer Enterprise fund (new title) Add 0.50 FTE Laboratory Chemist (X545)
Supplies and Services:
$109,500 Gas and electricity increase at WQCP and sanitary sewer pump stations $69,500 Rebuild cost increase for WQCP equipment
$245,000 Cost increase for bulk chemical purchases in the plant $40,000 NBSU Outfall diffuser cleaning and testing
$800,000 SSF Scavenger cost increase for SB 1383 organics diversion mandate $5,300 Cost increase for waster disposal services
$9,000 Sanitary Sewer Overflow staff training
$5,000 Purchase of ten (10) handheld radios for Public Works Maintenance and operations for emergency communications
$50,000 Purchase of One (1) Ford Lighting truck (electric) $1,333,300 TOTAL
City of South San Francisco | FY2023-24 Budget Book Page 138 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 FY2023-24 budget includes a $0.9 million of revenue in the Parking District Fund, which represents no increase from the FY 2022-23 adopted budget. Budgeted expenditures are projected to decrease slightly by 5.6% in FY 2023-24 Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$250K
$500K
$750K
$1M
$1.25M
City of South San Francisco | FY2023-24 Budget Book Page 139 Budgeted Revenues by Source
The pie chart and the bar chart below show that the vast majority of the budgeted revenue for FY2023-24 falls within the charges for services revenue category. More specifically, this is revenue from parking fees collected from parking meters and parking lots throughout the City, as well as the sale of parking permits. A small amount of interest revenue is budgeted to be received in this fund. This is generated from the investment of the City's surplus funds. The FY2023-24 budget is flat when compared to the FY2022-23 adopted budget for both charges for services and interest revenue categories.

Budgeted Revenues by Source
Charges for Services (98.9%)
Interest & Rent (1.1%)
Budgeted Revenue vs Historical
Millions
Transfers
Interest & Rent
Charges for Services
FY2022
FY2023
FY2024
$-0.25
$0
$0.25
$0.5
$0.75
$1
$1.25
City of South San Francisco | FY2023-24 Budget Book Page 140 Revenue Source
Charges for
Services
$993,986 $895,000 $895,000 $895,000 0%
Interest & Rent -$121,964 $10,000 $10,000 $10,000 0%
Transfers $1,440 $0 $484,414 $0 0%
Total Revenue
Source:
$873,462 $905,000 $1,389,414 $905,000 0%
Name FY2022
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
Budgeted Expenditures by Expense Type
Budgeted Expenditures by Type
Supplies And Services (60.2%)
Salaries And Benefififits (20.9%)
Interdepartmental (18.9%)
City of South San Francisco | FY2023-24 Budget Book Page 141 Budgeted Expenditures vs Historical
Millions
Capital Outlay
Interdepartmental
Salaries And Benefits
Supplies And Services
FY2022FY2023
FY2024
$0
$0.25
$0.5
$0.75
$1
$1.25
The FY 2023-24 budgeted expenditure is $48,000 less than the prior year's adopted budget due to less expenditure on capital outlay, e.g. the FY2022-23 budget included the cost of replacing the garage surveillance camera system in the Miller Garage ($120,000).

Expense Objects
Salaries And
Benefits
$368,076 $240,362 $248,445 $171,994 -28.4%
Supplies And
Services
$433,429 $396,292 $928,706 $496,292 25.2%
Capital Outlay $252,638 $120,000 $120,000 $0 -100%
Interdepartmental $116,159 $116,159 $116,159 $156,012 34.3% Transfers $0 $0 $350 $0 0%
Total Expense
Objects:
$1,170,303 $872,814 $1,413,661 $824,298 -5.6%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 142 Fund Balance
The chart below shows an unassigned fund balance of $2.8 million is projected at the end of FY 2023-24.

Projections
Nonspendable Unassigned
FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
$2M
$2.5M
$3M
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $2,790,293 $2,766,046 $2,846,748 2.9%
Nonspendable $0 $0 $0 0%
Total Fund Balance: $2,790,293 $2,766,046 $2,846,748 2.9% Changes and Highlights
$100,000 - Parking District Lot Rehabilitation (pf2402) - paving, striping and maintenance of all city surface lots within the Parking District.

City of South San Francisco | FY2023-24 Budget Book Page 143 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 FY2023-24 budget includes $3.36 million of revenue which represents a 16.3% increase over the FY2022-23 adopted budget. Budgeted expenditures are projected to increase by 6.8% to $3.29 million.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$2M
$4M
$6M
$8M
City of South San Francisco | FY2023-24 Budget Book Page 144 Budgeted 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 FY2023-24. 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 86.9% of the FY2023-24 revenue budget of $3.36 million is projected to come from transfers in from other funds. This includes a one-off transfer of $2.05 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. $0.43 million in Storm Drain fees are also projected to be received, making up 12.8% of the revenue budget (under the Charges for Services revenue category).

Budgeted Revenue by Source
Transfers (86.9%)
Charges for Services (12.8%)
Fines & Forfeitures (0.1%)
Interest & Rent (0.1%)
The bar chart below shows a moderate increase in revenue budget in FY2023-24 when compared to the FY2022-23 budget - this is due to the $2 million one-time transfer in from the Infrastructure Reserve fund to cover the cost of the Storm Damage Repair CIP project (sd2401). FY2021-22 actuals included $5.23 million of revenue from Caltrans ($3.71 million of which was an accrual) in relation to the Orange Memorial Park Storm Water Capture project (sd1801).

City of South San Francisco | FY2023-24 Budget Book Page 145 Budgeted Revenue by Source vs Historical
Millions
Revenue From Other Agencies
Fines & Forfeitures
Interest & Rent
Charges for Services
Transfers
FY2022FY2023
FY2024
$0
$2
$4
$6
$8
Revenue Source
Fines & Forfeitures $325 $5,000 $5,000 $5,000 0%
Revenue From Other
Agencies
$5,252,622 $0 $3,017,381 $0 0%
Charges for Services $412,517 $409,676 $409,676 $429,270 4.8% Interest & Rent $12,553 $5,000 $5,000 $5,000 0%
Transfers $985,261 $2,470,000 $2,683,729 $2,920,000 18.2% Total Revenue Source: $6,663,278 $2,889,676 $6,120,786 $3,359,270 16.3% Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed
(% Change)
City of South San Francisco | FY2023-24 Budget Book Page 146 Budgeted Expenditures by Expense Type
The pie chart below shows that 27.4% of the $3.29 million expenditure budget is earmarked for salaries and benefits for employees tasked with carrying out Storm Drain fund related activities. 70.9% is budgeted for supplies and services which includes the $2.05 million of expenditures on the Storm Damage Repairs project (sd2401).

Budgeted Expenditures by Expense Type
Supplies And Services (70.9%)
Salaries And Benefififits (27.4%)
Interdepartmental (1.7%)
The bar chart below shows an increase in projected expenditures in FY2023-24 compared with the FY2022-23 adopted budget - this is due to the planned CIP projects. FY2021-22 actuals include significant expenditures ($5.37 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 | FY2023-24 Budget Book Page 147 Budgeted Expenditures by Expense Type vs Historical
Millions
Capital Outlay
Interdepartmental
Salaries And Benefits
Supplies And Services
FY2022
FY2023FY2024
$-7.5
$-5
$-2.5
$0
$2.5
$5
$7.5
Expense Objects
Salaries And
Benefits
$1,126,628 $1,095,661 $1,131,619 $900,488 -17.8%
Supplies And
Services
$5,371,819 $1,929,688 $5,301,919 $2,329,688 20.7%
Capital Outlay -$5,241,324 $0 $0 $0 0%
Interdepartmental $52,233 $52,233 $52,233 $57,448 10%
Total Expense
Objects:
$1,309,357 $3,077,583 $6,485,771 $3,287,624 6.8%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 148 Fund Balance
Projections
Committed Nonspendable Unassigned
FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
$2M
$2.5M
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $2,362,831 $1,997,846 $2,069,492 3.6%
Committed $0 $0 $0 0%
Nonspendable $0 $0 $0 0%
Total Fund Balance: $2,362,831 $1,997,846 $2,069,492 3.6% Changes and Highlights
Capital Projects:
$2,000,000 - Storm Damage Repairs project (sd2401)
$2,000,000 TOTAL
City of South San Francisco | FY2023-24 Budget Book Page 149 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 | FY2023-24 Budget Book Page 150 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 FY2023-24 budget includes $2.71 million of revenue, which represents a 56% increase from prior year's adopted budget.

FY 2023-24 expenditures are projected to increase by 40% to $2.57 million.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$1M
$2M
$3M
City of South San Francisco | FY2023-24 Budget Book Page 151 Budgeted Revenues by Source
The chart below shows that 100% of the budgeted revenue for FY2023-24 are charges to departments for services rendered by the Fleet Maintenance Division under the Public Works department for vehicle maintenance.

Budgeted Revenue vs Historical
Millions
Interest & Rent
Transfers
Other Revenues
FY2022FY2023FY2024
$-0.5
$0
$0.5
$1
$1.5
$2
$2.5
$3
Other Revenues represent charges to departments for costs of vehicle maintenance. The projected cost recovery for FY 2023-24 exceeds the FY 2022-23 Adopted budget by 56% due to a realignment of cost allocation.

Revenue Source
Interest & Rent -$15,489 $0 $0 $0 0%
Other Revenues $1,741,923 $1,741,923 $1,741,923 $2,717,982 56% Transfers $20,640 $0 $0 $0 0%
Total Revenue
Source:
$1,747,074 $1,741,923 $1,741,923 $2,717,982 56%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 152 Budgeted Expenditures by Function
Expenditures
Public Works $1,835,154 $1,837,549 $1,857,995 $2,578,537 40.3% Total
Expenditures:
$1,835,154 $1,837,549 $1,857,995 $2,578,537 40.3%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
Budgeted Expenditures by Expense Type
42% of the FY2023-24 budgeted expenditures are salaries and benefits costs associated with Public Works employees working on activities related to this fund. 56% 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 increase by 40%.

Budget Expenditures by Type
Supplies And Services (56.4%)
Salaries And Benefififits (42%)
Interdepartmental (1.7%)
City of South San Francisco | FY2023-24 Budget Book Page 153 Budgeted Expenditures vs Historical
Millions
Interdepartmental
Salaries And Benefits
Supplies And Services
FY2022
FY2023FY2024
$0
$0.5
$1
$1.5
$2
$2.5
$3
Expense Objects
Salaries And
Benefits
$571,873 $803,971 $824,148 $1,082,593 34.7%
Supplies And
Services
$1,234,062 $988,150 $988,419 $1,453,150 47.1%
Interdepartmental $29,219 $45,428 $45,428 $42,794 -5.8% Total Expense
Objects:
$1,835,154 $1,837,549 $1,857,995 $2,578,537 40.3%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 154 Fund Balance
The chart below shows the fund balance for the City Service Fund, which is assigned for maintenance of city-owned vehicles, is returning to a normal level in FY 2023-24 by increasing charges to departments for services rendered .

Projections
Assigned Unassigned
FY2022 FY2023 FY2024
$0
$50K
$100K
$150K
$200K
$250K
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $187,337 $71,265 $210,710 195.7%
Assigned $0 $0 $0 0%
Total Fund Balance: $187,337 $71,265 $210,710 195.7%
Changes and Highlghts
$265,000 increase in expenditures on fleet maintenance operating supplies $200,000 increase in expenditures on fuel costs for city vehicles and equipment City of South San Francisco | FY2023-24 Budget Book Page 155 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 FY2023-24 budget includes $5.2 million of revenue in the Self Insurance Fund, which represents a 18% decrease from the FY2022-23 adopted budget. Budgeted expenditures are projected to increase by 8% to $6.44 million.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$2M
$4M
$6M
$8M
City of South San Francisco | FY2023-24 Budget Book Page 156 Budgeted Revenues by Source
99% of the FY2023-24 budget revenues in this fund come from other funds in relation to workers' compensation ($4.22 million) and liability insurance charges ($1.02 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 (98.6%)
Interest & Rent (1.4%)
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.

Budgeted Revenues vs Historical
Millions
Revenue From Other Agencies
Interest & Rent
Other Revenues
FY2022FY2023
FY2024
$-2
$0
$2
$4
$6
$8
City of South San Francisco | FY2023-24 Budget Book Page 157 Revenue Source
Revenue From Other
Agencies
$18,271 $0 $0 $0 0%
Interest & Rent -$600,713 $75,000 $75,000 $75,000 0%
Other Revenues $6,737,032 $6,424,952 $6,424,952 $5,224,952 -18.7% Total Revenue Source: $6,154,590 $6,499,952 $6,499,952 $5,299,952 -18.5% Name FY2022
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed
(% Change)
FY2023 Adopted vs.

FY2024 Proposed
(% Change)
Budgeted Expenditures by Expense Type
The chart and table below show the majority of FY2023-24 budgeted expenditures are for supplies and services(90%), which includes $2.9 million for liability insurance premiums, $2.4 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 (89.9%)
Salaries And Benefififits (10.1%)
City of South San Francisco | FY2023-24 Budget Book Page 158 Budgeted Expenditures vs Historical
Millions
Salaries And Benefits
Supplies And Services
FY2022
FY2023FY2024
$0
$1
$2
$3
$4
$5
$6
$7
Expense Objects
Salaries And
Benefits
$876,699 $650,000 $650,000 $650,000 0%
Supplies And
Services
$4,957,375 $5,295,482 $5,295,482 $5,795,482 9.4%
Total Expense
Objects:
$5,834,074 $5,945,482 $5,945,482 $6,445,482 8.4%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 159 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. The decline in fund balance in FY 2023-24 is due to a 18% decrease in revenue along with a 8.4% or $500,000 increase in cost of insurance claims and premiums when compared to FY 2022-23 adopted budget.

Projections
Assigned Unassigned
FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
$2M
$2.5M
$3M
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $2,165,667 $2,720,137 $1,574,607 -42.1%
Assigned $0 $0 $0 0%
Total Fund Balance: $2,165,667 $2,720,137 $1,574,607 -42.1% Changes and Highlights
General Liability Insurance premium is expected to increase by $320,000 for FY 2023-24. Workers Compensation insurance premium is expected to increase by $180,000 for FY 2023-24.

City of South San Francisco | FY2023-24 Budget Book Page 160 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 FY2023-24 budget includes $15.9 million of revenue recorded in this fund, which represents a 4.6% increase over the prior year. Budgeted expenditures are projected to be at $15.4 million in FY2023-24.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$5M
$10M
$15M
$20M
City of South San Francisco | FY2023-24 Budget Book Page 161 Budgeted Revenues by Source
The majority of the FY2023-24 budget revenues in this fund (97.7%), as shown in the pie chart below, is budgeted to come from "other revenues". More specifically, this is charges to the other funds for accrued employee leave; health, dental and vision charges; and retiree health charges. A small amount (almost 2% - $250,000) is received as a subsidy from the General Fund through a general transfer, and a small amount of revenue is received as interest income which is generated from the investment of the City's surplus funds. This interest is allocated proportionately across all funds based on the average cash balance.

Budgeted Revenues by Source
Other Revenues (97.7%)
Transfers (1.6%)
Interest & Rent (0.8%)
Budgeted Revenues by Source vs Historical
Millions
Charges for Services
Interest & Rent
Transfers
Other Revenues
FY2022
FY2023
FY2024
$0
$5
$10
$15
$-5
$20
City of South San Francisco | FY2023-24 Budget Book Page 162 Revenue Source
Charges for
Services
-$1,222 $0 $0 $0 0%
Interest & Rent -$287,020 $120,000 $120,000 $120,000 0% Other Revenues $15,360,354 $14,881,788 $14,881,788 $15,581,788 4.7% Transfers $250,000 $250,000 $450,000 $250,000 0%
Total Revenue
Source:
$15,322,112 $15,251,788 $15,451,788 $15,951,788 4.6%
Name FY2022
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
Budgeted Expenditures by Expense Type
Virtually all expenditures in the FY2022-23 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
FY2022
FY2023
FY2024
$0
$2.5
$5
$7.5
$10
$12.5
$15
$17.5
Expense Objects
Salaries And
Benefits
$15,659,042 $15,407,332 $15,607,332 $15,407,332 0%
Supplies And
Services
$1,125 $3,000 $3,000 $3,000 0%
Total Expense
Objects:
$15,660,167 $15,410,332 $15,610,332 $15,410,332 0%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 163 Fund Balance
Projections
Assigned Unassigned
FY2022 FY2023 FY2024
$-600000
$-500000
$-400000
$-300000
$-200000
$-100000
$0
$100K
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $-317,790 $-476,335 $65,121 -113.7%
Assigned $0 $0 $0 0%
Total Fund Balance: $-317,790 $-476,335 $65,121 -113.7% Changes and Highlights
None
City of South San Francisco | FY2023-24 Budget Book Page 164 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 FY2023-24 budget includes $2.57 million of revenue to be collected by this fund, which is 75.4% higher than the FY2022- 23 adopted budget. Budgeted expenditures are projected to decrease by 55.5% to $2.2 million in FY2023-24.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$1M
$2M
$3M
$4M
$5M
$6M
City of South San Francisco | FY2023-24 Budget Book Page 165 Budgeted Revenues by Source
The majority of FY2023-24 budget revenues in this fund (96.3%) 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.

The amount of revenue received from other funds is increasing by approximately $1.1 million in FY2023-24 which will go some way towards allocating sufficient funds to replace city vehicles when needed. Contributions by departments have been realigned more to the real need for and cost of replacement vehicles.

Budgeted Revenues by Source
Other Revenues (96.3%)
Interest & Rent (3.7%)
Revenue Source
Interest & Rent -$206,969 $95,000 $95,000 $95,000 0%
Other Revenues $1,370,243 $1,370,242 $1,370,242 $2,474,579 80.6% Transfers $832,865 $0 $0 $0 0%
Total Revenue
Source:
$1,996,139 $1,465,242 $1,465,242 $2,569,579 75.4%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 166 Budgeted Expenditures by Expense Type
The pie chart below shows 68.2% of expenditures in the FY2023-24 budget are projected for capital outlay, i.e. the purchase of replacement vehicles and capital equipment. 31.8%, categorized under supplies and services, is for replacement computer equipment, servers and photocopiers.

Budgeted Expenditures by Expense Type
Capital Outlay (68.2%)
Supplies And Services (31.8%)
Compared to the FY2022-23 adopted budget, there is a decrease in the FY2023-24 expenditures. This is due to an effort during FY2022-23 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 included funds towards the replacement of two fire engines, an ambulance, a Fire service pick-up truck and five Police Department vehicles. The cost of these replacement vehicles was absorbed partially by the revenues received in FY2022-23 from departmental contributions, with the remainder paid for by existing available fund balance.

In FY2023-24, there is $1.5 million budgeted to replace 11 city vehicles, a backhoe, another ambulance and other items of equipment. There is also $0.7 million budgeted for photocopier and server replacements, and cyclical employee personal computer replacement.

City of South San Francisco | FY2023-24 Budget Book Page 167 Budgeted and Historical Expenditures by Expense Type
Millions
Debt Service
Supplies And Services
Capital Outlay
FY2022
FY2023FY2024
$0
$1
$2
$3
$4
$5
$6
Expense Objects
Supplies And
Services
$386,180 $280,000 $468,163 $700,000 150%
Capital Outlay $967,563 $4,515,000 $6,534,632 $1,500,000 -66.8% Debt Service $147,507 $147,507 $147,507 $0 -100%
Transfers $0 $0 $8,831 $0 0%
Total Expense
Objects:
$1,501,249 $4,942,507 $7,159,133 $2,200,000 -55.5%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 168 Fund Balance
The reduction in fund balance in FY2022-23 below signifies the $4.9 million of budgeted expenditures during that year for the replacement of vehicles to clear the backlog of vehicles overdue for replacement and to partially electrify the City's fleet. the fund balance is projected to increase slightly in FY2023-24 as a result of proposed revenues from departmental contributions exceeding expenditures.

Projections
Assigned Committed Nonspendable Unassigned
FY2022 FY2023 FY2024
$0
$2M
$4M
$6M
$8M
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $6,679,189 $985,298 $1,354,877 37.5%
Assigned $0 $0 $0 0%
Committed $0 $0 $0 0%
Nonspendable $0 $0 $0 0%
Total Fund Balance: $6,679,189 $985,298 $1,354,877 37.5% City of South San Francisco | FY2023-24 Budget Book Page 169 Changes and Highlights
City of South San Francisco | FY2023-24 Budget Book Page 170 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 FY2023-24 budget includes $3.9 million of revenue in the IT fund, which represents a 2.4% increase over the prior year.

Budgeted expenditures are projected to increase by 3.1% to $4.31 million in FY2023-24 Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$1M
$2M
$3M
$4M
$5M
City of South San Francisco | FY2023-24 Budget Book Page 171 Budgeted Revenues by Source
The pie chart below shows that, in the FY2022-23 budget, the majority of the revenue in the Information Technology (IT) fund is projected to come from "Other Revenues" or, in other words, charges to the other City funds that receive regular services from the IT department. $40,000 is budgeted in the Charges for Services category which is revenue to be received for external IT services provided to the Town of Hillsborough during FY2022-23. A small amount of interest income is also budgeted to be received which is generated from the investment of the City's surplus cash balance and allocated across all City funds .

Budgeted Revenues by Source
Other Revenues (99.5%)
Interest & Rent (0.5%)
Budgeted Revenues by Source vs Historical
Millions
Charges for Services
Transfers
Interest & Rent
Other Revenues
FY2022
FY2023
FY2024
$-1
$0
$1
$2
$3
$4
$5
City of South San Francisco | FY2023-24 Budget Book Page 172 Revenue Source
Revenue From Other
Agencies
$0 $0 $266,185 $0 0%
Charges for Services $0 $40,000 $40,000 $0 -100%
Interest & Rent -$89,113 $14,000 $14,000 $20,000 42.9%
Other Revenues $3,645,260 $3,798,839 $3,798,839 $3,925,249 3.3% Transfers $28,800 $0 $0 $0 0%
Total Revenue Source: $3,584,947 $3,852,839 $4,119,024 $3,945,249 2.4% Name FY2022
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed
(% Change)
FY2023 Adopted vs.

FY2024 Proposed
(% Change)
Budgeted 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
Salaries And Benefififits (51.7%)
Supplies And Services (48%)
Interdepartmental (0.3%)
City of South San Francisco | FY2023-24 Budget Book Page 173 Budgeted Expenditures vs Historical
Millions
Interdepartmental
Supplies And Services
Salaries And Benefits
FY2022
FY2023FY2024
$0
$1
$2
$3
$4
$5
Expense Objects
Salaries And
Benefits
$1,627,078 $2,094,779 $2,127,121 $2,298,886 9.7%
Supplies And
Services
$1,766,725 $2,206,658 $3,104,214 $2,131,658 -3.4%
Interdepartmental $10,469 $10,469 $10,469 $12,889 23.1% Total Expense
Objects:
$3,404,272 $4,311,906 $5,241,804 $4,443,433 3.1%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 174 Fund Balance
Projections
Assigned Unassigned
FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
$2M
$2.5M
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $2,373,232 $1,250,452 $752,268 -39.8%
Assigned $0 $0 $0 0%
Total Fund Balance: $2,373,232 $1,250,452 $752,268 -39.8% Changes and Highlights
FY 2023-24 Changes & Highlights:

Positions:

None
Supplies and Services Expenditures:

Equipment Replacement Fund (fund 784):
$250,000 Server Infrastructure refresh
$250,000 Copier Refresh
$ 60,000 Annual computer replacement
$560,000 TOTAL
City of South San Francisco | FY2023-24 Budget Book Page 175 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 FY2023-24 budget includes $0.13 million of revenue in this fund, which is flat compared to the FY2022-23 adopted budget. Budgeted expenditures are projected to be $0.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$250K
$500K
$750K
$1M
$1.25M
City of South San Francisco | FY2023-24 Budget Book Page 176 Budgeted Revenues by Source
The pie chart below shows that 96.2% of the FY2023-24 revenue budget in this fund is projected to be franchise fees. These fees are received from telecommunications operators such as AT&T, Comcast and Wave/Astound. Compared to the FY2022- 23 adopted budget, total projected fees are flat. The remaining revenue budget is a share of interest income generated from the investment of City funds.

Budgeted Revenue by Source
Franchise Fees (96.2%)
Interest & Rent (3.8%)
Budgeted Revenue by Source vs Historical
Millions
Interest & Rent
Franchise Fees
FY2022
FY2023
FY2024
$-0.1
$-0.05
$0
$0.05
$0.1
$0.15
$0.2
City of South San Francisco | FY2023-24 Budget Book Page 177 Revenue Source
Franchise Fees $157,275 $125,000 $125,000 $125,000 0%
Interest & Rent -$58,803 $5,000 $5,000 $5,000 0%
Total Revenue
Source:
$98,472 $130,000 $130,000 $130,000 0%
Name FY2022
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 178 Budgeted Expenditures by Expense Type
Historically, the majority of budgeted expenditures in the PEG fund are transfers out to the Capital Improvements Program (CIP) to help fund various projects. No such transfer is budgeted for FY2023-24.

Expense Objects
Transfers $0 $1,100,000 $1,125,000 $0 -100%
Total Expense
Objects:
$0 $1,100,000 $1,125,000 $0 -100%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.

FY2024 Proposed (%
Change)
Fund Balance
Fund balance is projected to increase by 17% in FY 2023-24 due to $0 expenditures.

Projections
Restricted Unassigned
FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
$2M
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $1,734,822 $739,822 $869,822 17.6%
Restricted $0 $0 $0 0%
Total Fund Balance: $1,734,822 $739,822 $869,822 17.6%
Changes and Highlights
No contribution to capital projects from this fund is projected for FY 2023-24.

City of South San Francisco | FY2023-24 Budget Book Page 179