City of South San Francisco
Fiscal Year 2023-24 Proposed Budget
Proposed Version
Last updated 06/20/23
City of South San Francisco | FY2023-24 Budget Book Page 1
TABLE OF CONTENTS
Introduction 4
Transmittal Letter 5
City Organizational Chart 11
History of City 12
Demographics 15
Mission, Values and Strategic Priorities 19
Financial Policies 20
Budget Overview 29
About the Budget 30
Budget Process and Timeline 31
General Fund 10-Year Long Range Forecast 33
Fund Structure 34
Appropriations Limit 39
Budget Adoption Resolutions 40
Funding Sources 41
City-wide Revenues by Type 42
Fund Summaries 47
Budgeted Expenditures Summary - All Funds 48
Governmental - Major Funds 52
General Fund (100) 53
Measure W (101) 61
City Housing Fund (241) 66
Developer Deposits / Contributions (270) 71
Capital Improvements (510) 75
Capital Infrastructure Reserve Fund (513) 79
Capital Improvements - Civic Campus Phase I - Measure W-funded (516) 83 Capital Improvements - Bond-funded (515/517/518/ 519/522/523/ 524/525) 85 Governmental - non-Major Funds 88
American Rescue Plan Act Special Revenue Fund (201) 89
Affordable Housing Fund (205) 90
Park In-Lieu Fees Fund (206/207/209) 93
Gas Tax Fund (210) 95
Measure A-1/2 Cent Transportation Sales Tax (211) 99
Road Maintenance & Rehab (SB1) (212) 103
SMC Measure W 1/2 Cent Sales Tax (213) 107
Community Development Block Grant (222) 111
Common Greens Maintenance Districts (231/232/ 233/234) 115 Oyster Point CFD Special Tax B (236) 118
Solid Waste Reduction (250) 120
Supplemental Law Enforcement Services (260) 124
City Programs Special Revenue Fund (280) 126
Transit Station Enhancement In-Lieu Fee (290) 128
Debt Service Fund (461) 130
City of South San Francisco | FY2023-24 Budget Book Page 2 Sewer Capacity Charges (730) 131
PEG Equipment & Access Fund (786) 133
Impact Fee - Park Land Acquisition IF Fund (805) 137
Impact Fee - Park Construction IF Fund (806) 140
Impact Fee - East of 101 Sewer IF Fund (810) 143
Impact Fee - East of 101 Traffic IF Fund (820) 146
Impact Fee - Public Safety IF Fund (821) 149
Impact Fee - Bicycle and Pedestrian IF Fund (822) 152
Impact Fee - Commercial Linkage IF Fund (823) 155
Impact Fee - Library IF Fund (824) 158
Impact Fee - City-wide Transportation IF Fund (825) 160 Impact Fee - Public Arts In-lieu IF Fund (827) 163
Impact Fee - Child Care IF Fund (830) 165
Impact Fee - Oyster Point Interchange IF Fund (840) 168 Proprietary - Major Funds 171
Sewer Enterprise Fund (710) 172
Parking District Fund (720) 178
Storm Water Fund (740) 183
Proprietary - non-Major Funds 189
City Service Fund (781) 190
Self Insurance Fund (782) 195
Benefits Fund (783) 200
Equipment Replacement (784) 204
Information Technology (785) 210
Departments 215
Departments Overview 216
City Council 217
City Treasurer 221
City Clerk 223
City Attorney 228
City Manager 232
Finance 237
Non-Departmental 241
Human Resources 243
Economic and Community Development 247
Fire Department 252
Police Department 258
Public Works 263
Library 272
Information Technology (IT) 278
Parks and Recreation 282
Capital Improvement Program 289
Executive Summary 290
One year plan 292
Multi-year plan 299
Debt 313
Debt Service Obligations 314
Appendix 315
Glossary 316
City of South San Francisco | FY2023-24 Budget Book Page 3
INTRODUCTION
City of South San Francisco | FY2023-24 Budget Book Page 4 FY2023-24 Proposed Budget
Revenues $135,175,500
Add: ARPA Funds 4,987,000
Total Revenue & Resources 140,162,500
Expenditures <$140,153,300>
Net Surplus $9,200
Transmittal Letter
CITY COUNCIL 2023: BUENAFLOR NICOLAS, MAYOR; MARK NAGALES, VICE MAYOR; MARK ADDIEGO, COUNCILMEMBER; JAMES COLEMAN, COUNCILMEMBER; EDDIE FLORES, COUNCILMEMBER.
Honorable Mayor, Vice Mayor, and Councilmembers:
It’s my pleasure to present to you the City of South San Francisco’s Fiscal Year 2023-24 budget.
INTRODUCTION
South San Francisco proudly remains The Industrial City, a term defining our residents and businesses as industrious, entrepreneurial, and innovative. South San Francisco is home to big thinkers changing the world. Today, the city is a major Biotechnology hub, home to over 230 biotech companies with 12.5 million square feet of biotech labs in operation and another 13.3 million square feet in the construction and development pipeline. Additionally, in 2023 Southline completed the “topping off” of the first phase of 2.8 million square feet of Office and R&D campus; IQHQ began construction on their 580 Dubuque Ave. site and submitted entitlement plans for up to one million square feet at 800 Dubuque Avenue; and several housing projects were entitled and are now seeking financing, indicative of the robust commercial growth in the city.
Some exciting public improvements will be completed or begin design and construction in 2023-24. Completed projects will include the new Library Parks and Recreation Center, an 80,000 square foot state of the art facility located on El Camino at Chestnut; the Orange Memorial Park Sports Fields; Oyster Point Park; and park enhancements to Centennial Way trail between Tanforan and Spruce. The City will begin construction of a new Aquatic Complex at Orange Memorial Park; begin design and construction of Linden Park; and will begin design of two preschool expansion projects. All these exciting projects are indicative of a vibrant community focused on enriching the quality of life for our residents.
BUDGET SUMMARY
The Fiscal Year (FY) 2023-24 Operating Budget was developed during an environment in which the City has experienced a return towards a pre-COVID-19 pandemic state, reflecting the resilience and diversified nature of the local economy. There is still some distance to go in some revenue streams, such as Transient Occupancy Tax (TOT) but the trend remains positive.
The FY2023-24 operating budget is balanced with the use of the remaining American Rescue Plan Act of $4.9 million.
Revenues are projected to be $140.16 million and expenditures are projected to be $140.15 million, giving rise to a $9,000 surplus. The Capital Improvement Plan (CIP) budget totals $40.3 million.
Despite looming economic uncertainties, we expect many of the revenue categories will experience moderate to flat growth in FY 2023-24. Property Tax, the City’s largest tax revenue source, continues to grow at a steady rate with property prices remaining high despite rises in mortgage interest rates over the past year, while new residential and commercial developments continue to broaden the City’s tax base. Sales tax revenues have continued to rebound and are now above pre-pandemic levels. TOT revenue has yet to return to the pre-pandemic level due to business travel not resuming to its previous level. However, we expect it will continue to recover in FY2023-24.
As revenue increases, there is often a commensurate increase in expenditures. In order to continue to deliver quality programs to our residents and meeting the needs of a robust, full-service city, and retain a talented work force, the City’s expenditures have experienced an increase at a faster rate than its revenue. The FY2023-24 Operating Budget includes additional staff being added in Parks and Recreation, Library and Public Works in readiness for opening of the new Civic Campus, also known as the Library, Parks and Recreation (LPR) building in late summer 2023; and for various new and expanded supplies and services contracts as departments expand services to meet resident expectations.
City of South San Francisco | FY2023-24 Budget Book Page 5 While the FY2023-24 budget is balanced, there continues to be economic uncertainty due to increasing interest rates and high inflation, as well as the impacts of the COVID-19 pandemic, and from geopolitical tensions around the world.
South San Francisco is positioned well to weather an economic slowdown, or even recession, with a stable biotech industrial base, strong city budget reserves, and flexible internal budget processes enabling city government to react quickly to change in the business climate. By staying a financially conservative course, South San Francisco can remain optimistic about the future and its ability to meet the needs of our residents, businesses and visitors, while continuing to improve the quality of life for all.
FY 2023-24 GENERAL FUND REVENUE
Revenue Types
FY2021-22 FY2022-23 FY2023-24
Actuals
Adopted
Budget
Adjusted
Budget*
Proposed
Budget
%age
Change
from
FY2022-23
Taxes 90,813,357 80,849,791 88,049,791 93,191,500 15.2% Property Tax 49,779,285 43,804,769 45,804,769 47,980,000 9.5% Sales Tax 22,361,011 20,991,018 22,391,018 23,351,500 11.2% Transient Occupancy Tax 12,135,638 11,160,752 14,160,752 14,190,000 27.1% Other Tax 6,537,422 4,893,252 5,693,252 6,950,000 42.0% Franchise Fees 4,863,076 4,600,000 4,600,000 4,600,000 0.0% Licenses and Permits 14,062,472 15,500,000 19,425,400 16,962,894 9.4% Fines & Forfeitures 700,960 710,824 710,824 700,000 -1.5% Intergovernmental 3,196,346 2,844,618 4,231,054 3,139,827 10.3% Charges for Services 9,747,605 8,799,097 8,265,097 9,709,257 10.3% Planning 905,739 879,000 250,792 510,000 -41.9%
Fire 3,019,090 2,626,314 2,626,314 2,728,000 0.0%
Parks & Recreation 2,917,504 2,796,248 2,846,248 3,235,240 15.6% Police 1,115,947 979,649 979,649 1,246,670 27.2%
City Admin & Other 1,789,325 1,517,886 1,562,094 1,989,347 31.0% Money & Property 3,060,851 5,453,469 5,453,469 3,940,000 -27.7% Other Revenues 514,996 259,383 263,903 337,826 30.2%
Transfers In 4,763,729 3,245,000 6,151,400 2,593,804 133.6% ARPA 4,987,373
TOTAL REVENUES $131,723,392 $122,262,182 $137,150,938 $ 140,162,481 14.60% *Adjusted budget includes approx. $14.8 million revenue adjustments made throughout the fiscal year.
Property Tax
Property tax is the City’s largest revenue source, and is shaped by Proposition 13, which limits the annual property tax to one percent of the assessed value of land and property, and limits the annual increase in assessed value to two percent.
Property tax revenues are projected to be $48.0 million in FY 2023-24 and have increased at an average annual rate of 6% over the last five years, redolent of a strong local economy and a high rate of development. However, interest rate hikes throughout 2023 and looming recession may dampen the growth of the property valuation in this upcoming fiscal year.
Staff has factored in such a slowdown in revenue growth for the FY 2023-24 budget. The growth of this revenue stream is also overshadowed by the risk of increasing Vehicle Licensing Fee (VLF) shortfalls driven by the declining number of nonbasic aid schools in San Mateo County which ultimately determines how much VLF is available for distribution to cities.
Ongoing threats from the state to Education Revenue Augmentation Fund (ERAF) revenues, which the City is entitled to receive, is another concern. To be conservative, staff has realigned the projection for VLF and ERAF for FY 2023-24 based on the latest information available. Despite these issues, property tax revenues are projected to increase by $4.2 million, a 9.5 percent increase over the FY 2022-23 adopted budget.
Sales Tax (w/o Measure W)
Sales tax revenues are expected to increase by 11.2 percent to $23.4 million for FY 2023-24 when compared to the prior year.
Sales tax receipts continue to be strong as retail sales, grocery costs and gasoline prices remain elevated partially due to the persistent high rate of inflation in the economy.
Transient Occupancy Tax (TOT)
TOT revenue is expected to continue its gradual recovery through FY2023-24. TOT was hit the hardest during FY 2020-21 with collection dropping to an all-time low of $6.7 million (40 percent of the pre-pandemic amount.) Since then, domestic leisure travel has been recovering but business travel, which contributes a significant portion to the City’s TOT has been City of South San Francisco | FY2023-24 Budget Book Page 6 slower in returning to pre-pandemic levels. Given the current trend of monthly TOT collections, staff is projecting this revenue stream will reach $14.2 million in FY2023-24 which is a significant improvement on the prior year’s adopted budget (27.1 percent) and 84 percent of the pre-pandemic level.
Permit Revenues
The City continued to see significant development activity through the prior year which provided revenue through impact fees, and license and permit fees and acted to offset the declines seen in other revenue streams as a result of the pandemic.
However, rising interest rates during FY2022-23, triggered by untamed inflation starting in mid-2022, along with recent bank collapses, casts a shadow on the economy and presents a challenging environment for developers going into FY 2023-
24. Staff is cautiously optimistic about the development growth within the city boundary and project a modest increase in revenues related to construction and economic development. For FY 2023-24, staff is projecting $17.0 million which is a
9.4% increase in revenues when compared to the FY2022-23 adopted budget.
Charges for Services
Revenues experienced a significant downturn during the pandemic. In FY 2022-23, charges for services from Fire, Police and Planning departments have mostly recovered to the pre-pandemic level while revenues from Parks & Recreation such as childcare programs, aquatic programs and facility rentals have yet to be fully restored. For FY 2023-24, we expect these Parks and Recreation programs to continue to recover. Staff projects revenue from recreational activities to exceed the FY 2022-23 adjusted budget but remain below pre-pandemic levels. Total charges for services are projected to be $9.7 million, which is $910k or 10.3% higher than the FY 2022-23 adopted budget.
American Rescue Plan (ARP) Revenue
During the first half of 2021, the City was allocated $12.3 million in American Rescue Plan (ARP) federal stimulus funds, as part of the federal government’s response to the impacts of the COVID-19 pandemic. To date, the funds have been put to use in a number of ways including the City's pilot Guaranteed Income program, the Broadband Expansion project in the Westborough neighborhood, the Shop Local Voucher program, the summer Jobs for Youth Internship program and to offset the cost of general government services provided during and immediately following the COVID-19 pandemic. The FY2023-24 budget includes a $5.0 million appropriation of ARP funds to bridge the gap between the principal revenue categories (taxes, permits, fees, grants, etc) and total projected expenditures.
FY 2023-24 GENERAL FUND EXPENDITURE
The following table shows the proposed FY 2023-24 General Fund expenditure budgets by department.
Expenditure Type
FY2021-22 FY2022-23 FY2023-24
Actuals
Adopted
Budget
Adjusted
Budget
2024
Proposed
Percentage
Change
from
FY2022-23
Adopted
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%
Non-Departmental 14,746,076 2,044,367 2,852,698 1,894,367 -7.3% Human Resources 2,065,928 2,518,004 2,684,109 2,884,524 14.6% Econ. & Comm.
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 8,603,705 11,954,045 67.9% Library 6,495,266 6,706,110 7,273,745 8,044,806 20.0%
Parks & Recreation 18,092,525 19,608,365 22,869,652 24,675,441 25.8% CIP 831,343 100,000 3,833,270 900,000 800.0%
TOTAL GENERAL FUND
EXPENDITURES 134,753,855 122,206,770 143,854,522 140,153,329 14.7% Information Technology
(ISF) 3,404,272 4,311,906 5,241,804 4,443,433 3.1%
City of South San Francisco | FY2023-24 Budget Book Page 7 The pie chart below shows the split of the General Fund expenditure budget between the different expense categories.
Payroll accounts for three quarters of the proposed expenditure budget.
Salaries and Benefits
Salaries and benefits have risen in the FY2023-24 budget to $105.9 million (excludes IT which is budgeted outside of the General Fund) which is a 11.5 percent increase when compared with the FY2022-23 adopted budget and factors in all positions added during the FY2022-23 mid-year budget review (19.57 FTEs) and the FY2023-24 budget development process (11.35 FTEs), Memorandum of Understanding (MOU) adjustments and cost-of-living adjustments. Many of the position additions are in readiness for the opening of the new Library, Parks and Recreation (LPR) building in late summer 2023. The budget also factors in assumed cost increases in healthcare and pension contributions.
CalPERS Retirement Benefits
The City participates in the California Public Employees’ Retirement System (CalPERS) to provide pension benefits to its employees. The benefit is funded largely by contributions from the City, while the employee pays a portion. The amount which the City is required to contribute is determined by CalPERS’ actuaries on an annual basis. In December 2016, the CalPERS Board of Administration reduced the discount rate from 7.5 to 7.0 percent, which impacted both the normal cost, which represents the cost of one year of service of active CalPERS members, and the Unfunded Accrued Liability (UAL), which reflects the cost of past service of active members that is currently unfunded. The effect of the discount rate reduction began in FY 2018-19 and was phased in over a three-year period. CalPERS amortizes the impact of assumption changes over twenty years, with an initial ramp up period of five years. The net result is that the full impact of the discount rate reduction will not be realized until FY 2025-26. Along with expected increases in the normal cost in FY2023-24, the UAL is expected to decrease slightly by 1.6 percent from $17.7 million in FY2022-23 to $17.4 million (Miscellaneous and Safety plans combined) due to favorable investment returns at CalPERS during FY2020-21, and this decline has been built into the salaries and benefits budget. The UAL is expected to be significantly higher in FY2024-25 when CalPERS's investment loss of
7.5% in FY2021-22 will be factored in.
During FY2022-23, the City has been re-assessing options to help achieve financial sustainability with regards to pensionrelated liabilities and presenting these to Council, such as the issuance of Pension Obligation Bonds, or use of a pension 115 trust.
Measure W
The FY 2023-24 operating budget includes $16.0 million in Measure W revenues, an increase of 15.9 percent compared to the FY2022-23 adopted budget. The increase represents the underlying strength in the South San Francisco economy as it continues to rebound from the pandemic but also is partially due to inflation which remains persistently high going into FY2023-24. The planned expenditures of Measure W include $8.3 million in debt service payments for the 2020A and 2021A bonds issued to finance the construction of the Community Civic Campus (CCC) which includes the new Police Station and the Library, Parks and Recreation (LPR) center. The City issued its third set of lease revenue bonds in May 2022 (series 2022A) which are funding a number of projects at Orange Memorial Park including a new Aquatic Center, ballfield, playground and replacement pedestrian bridges over Colma Creek. Debt service related to this third issuance will begin to be funded by Measure W in FY2024-25.
City of South San Francisco | FY2023-24 Budget Book Page 8 Financial Reserves FY 2023-24
General Reserve $25,100,000
Infrastructure Reserve 3,390,800
CalPERS Stabilization Reserve 5,600,000
Unappropriated GF Balance 6,060,000
Total $40,150,800
10-YEAR GENERAL FUND FORECAST
The City budgets annually for the upcoming year; however, a longer-range 10-year forecast is used to monitor the longterm financial health of the General Fund. By tracking and trending current and anticipated revenues and expenses, the forecast provides a tool for City management and policymakers to understand the impact of decisions to the City’s fiscal health. The forecast includes projections of current revenues and expenses and is shown in the General Fund 10-Year LongRange Forecast section of the Budget Book.
The City's expenditures are expected to continue outpacing revenues for the next several years, largely due to continued rising salary and benefits costs including pension costs. During these deficit years, the City will consider a number of options including exploring opportunities for revenue enhancements and/or new revenue streams; reducing operating expenses; reducing allocation to CIP projects and/or drawing down on reserves.
OTHER FUNDS
There are 61 funds that the City Finance Department manages outside of the General Fund. The notable fund budgets for FY 2023-24 are shown in the fund summary section of the Budget Book.. Many of the final budgets for these funds are contingent upon the adoption of the Capital Improvement Program (CIP) by the City Council.
RESERVES
The projected City’s financial reserve funds as of June 30, 2024, are expected to be approximately $40.2 million. The number is subject to change based on any additional requests during the year. A breakdown is shown below:
The General Reserve, which represents 20 percent of the City’s annual revenue budget excluding transfers in (General Fund), follows the best practices guidelines from the Government Finance Officers’ Association (GFOA).
The Infrastructure Reserve is largely comprised of General Fund surpluses that were set aside over previous years in anticipation of the City’s future infrastructure projects. The value shown is the unencumbered monies available that have not yet been designated toward a project. It should be noted that within the proposed FY 2023-24 Capital Improvement Program, $4.05 million of direct capital project funding is requested from the Infrastructure Reserves. If approved, this would leave approximately $3.4 million in the Infrastructure Reserves.
The CalPERS Stabilization Reserve was established through two separate Council actions in FY 2015-16 and FY 2017-18 totaling $5.546 million. Finance took advantage of the higher interest environment and set up a separate investment account with the City’s investment manager, Chandler, in December 2022 that yields a higher rate of return. As of April 2023, the balance has grown to $5.6 million.
The Unappropriated General Fund Balance is the available fund balance remaining in the General Fund (as shown in the table in the summary section of this report) that has not been assigned for any particular purpose. This balance will change depending on the extent to which expenditures may exceed revenues (deficit) in FY 2022-23. It is important to note that the unassigned fund balance also acts as a buffer allowing for the natural ebb and flow within the General Fund that occurs during the year as a result of the mismatch between when revenues are received, and expenditures are incurred.
Although placed in different categories, the City Council by majority vote will be allowed to use the above reserve funds as necessary.
City of South San Francisco | FY2023-24 Budget Book Page 9
CONCLUSION
Higher interest rates and persistently high inflation, in addition to ongoing geopolitical tensions around the world, are creating an element of uncertainty in the wider economy. This is tempering revenue growth across multiple categories within the City while expenditures continue to increase due to the continued need for public services. However, the availability of remaining ARP funds has allowed for a balanced budget for FY2023-24 without the need for use of reserves. Beyond the upcoming budget year, expenditure increases will need to be kept under control to allow revenues to keep pace and avoid budget deficits.
South San Francisco remains financially strong with healthy financial reserves to maintain operations during a possible downturn. The City has a large industrial base anchored by the world’s largest biotechnology research center, and year-overyear strong financial management by the City’s government and staff has created a strong and resilient city.
In closing I would like to express my appreciation to the City Council’s Budget Subcommittee comprised of Mayor Nicolas and Council member Addiego, and the full City Council, for providing positive leadership and direction on behalf of the community in developing the City’s priorities. I would like to thank the Finance Department and staff from all other departments for their dedicated efforts in development of the FY 2023-24 budget. I would like to give special thanks to Karen Chang, Finance Director, Jason Wong, Deputy Finance Director, Paul Harris, Financial Services Manager, Jennifer Clemente, Financial Services Manager and Elaine Ho, Financial Analyst for their work and expertise throughout this year’s budget process. Finally, I would also like to thank the Executive Team for the support and thoughtful contributions to the budget and for their commitment to the City.
Respectfully submitted,
City of South San Francisco | FY2023-24 Budget Book Page 10 Citywide Organizational Chart
City of South San Francisco | FY2023-24 Budget Book Page 11 History of South San Francisco
South San Francisco, California, "The Industrial City," has a population of 64,323[1]; a land area of 9.14 square miles; and was incorporated on September 19, 1908. South San Francisco is located approximately eight miles south of Downtown San Francisco and is adjacent to the northern border of the San Francisco International Airport and San Bruno, South of the cities of Brisbane and Daly City and the Town of Colma, and East of the City of Pacifica.
The City occupies the basin and portions of the sides of a broad valley formed by the San Bruno Mountains on the north and the Coast Range on the west. Most of the valley faces adjacent San Francisco Bay. South San Francisco has mild winters and dry, cool summers. The hills to the west shield the City from much of the fog that prevails in neighboring areas.
Prior to incorporation, the City was known as Rancho Buri Buri. Between 1856 and 1892, portions of the Rancho were purchased by cattle barons Miller and Lux, who formed the Town of Baden. A group of Chicago businessmen, led by Gustavus Swift, formed the Town of South San Francisco. Swift also created the South San Francisco Land Improvement Company, which was the driving force for, and the economic support behind, the 1908 merger and incorporation of these two areas into the City of South San Francisco.
At the time of incorporation, the population totaled 1,989 and there were 14 major industries in South San Francisco. The City continued to grow and flourish with companies such as Bethlehem Steel, U.S. Steel, W.P. Fuller and Swift and Co., among many others. During the 1920’s, City Hall was built to house all City offices, including the Police and Fire Departments, and the “South San Francisco, the Industrial City” sign was installed on Sign Hill through the work of the Chamber of Commerce.
In 1949, the City Manager/City Council form of government was adopted. Under this leadership, the City expanded with the addition of the Oyster Point Marina, housing developments on the slopes west of El Camino Real and the creation of the Industrial Park by the Utah Construction Company. The population also continued to grow while maintaining the diversity that had always existed in the area.
As heavy industry moved out of the area, it was replaced by light industry and hotels serving the San Francisco International Airport. In 1976, Herb Boyer and Bob Swanson founded Genentech in order to explore ways of using recombinant DNA technology to create breakthrough medicines. This was the beginning of the biotech industry and earned South San Francisco the title of “Birthplace of Biotechnology”. Since that time, many other biotech firms as well as large development projects such as the Gateway, Oyster Point Business Park and Bay West Cove have moved into the area. Today there are over 200 biotechnology firms in South San Francisco earning the City the title of “Biotechnology Capital of the World.” Employment
Employment in South San Francisco includes manufacturing, retail, professional/scientific services, health care and administration. The City has a large employment base in the biotechnology field located east of US Highway 101, which swells the city population to more than 84,000 during the workday.
City of South San Francisco | FY2023-24 Budget Book Page 12 Schools
South San Francisco is served by the South San Francisco Unified School District (SSFUSD) and the San Mateo Community College District. SSFUSD encompasses all of South San Francisco and parts of Daly City and San Bruno. SSFUSD has nine elementary schools (two in Daly City and one in San Bruno), three middle schools, three high schools and an adult education program.
The San Mateo Community College District has three community colleges, with the closest to South San Francisco being Skyline Community College in San Bruno. Skyline offers associate degree programs and provides opportunities for students to transfer to four year universities.
Parks & Recreation
The Parks and Recreation Department maintains and operates over 250 acres of parks and open space and 500,000 square feet of public facilities. Amenities include a brand new Library, Parks and Recreation (LPR) building which is due to open in September 2023, baseball fields and soccer fields (including the renovated ballfields at Orange Memorial Park currently under construction), twenty-six playground areas, artist studios, a sculpture garden, a bocce ball court, a skate park, a dog park, basketball courts, an indoor swimming pool (soon to be replaced with a new Aquatuc Center), and picnic areas. Open space areas include Sign Hill Park, six-miles of improved pathways along the San Francisco Bay shoreline, and the Common Greens.
The City also has an award winning trail system, Centennial Way. The Centennial Way Trail is a three mile asphalt bike and pedestrian path constructed on top of the BART tunnel that runs from South San Francisco BART to San Bruno BART station at Tanforan Shopping Center.
The City offers recreational programs to benefit residents’ quality of life, including affordable childcare through before and after school programs, summer camp, and licensed pre-school; enrichment and exercise courses; leisure and care for seniors; facilities for private events and meetings; public art and cultural experiences; and youth and adult sports programs.
Public Transportation
The City is in the crossroads of multiple types of public transportation. The City operates a free community shuttle, the South City Shuttle. Additionally, the City is served by bus lines operated by the San Mateo County Transit Authority (SamTrans); the Caltrain commuter rail with destinations from San Francisco to San Jose; and the Bay Area Rapid Transit (BART) that connects commuters to the San Francisco Airport, San Francisco and East Bay destinations including Oakland, Fremont and Concord.
In 2015, the City was awarded a $49 million grant from the San Mateo County Transportation Authority to relocate its Caltrain Station closer to the downtown area. Construction on the new Caltrain Station began in Fall 2017 and was completed in 2022, achieving a major milestone for the City’s Downtown Station Area Plan.
The Ferry Terminal at Oyster Point Marina opened to the public on June 4, 2012. This commuter option makes weekday trips from Oakland and Alameda. At Oyster Point, there are shuttle services that will take commuters to the business areas in South San Francisco.
Structure of Government
City Council – 5 members, elected to 4-Year Terms
The governing body of South San Francisco is the City Council, which establishes local law and policies through enactment of ordinances and resolutions. The Council also determines how the City shall obtain and spend funds, appoints members to all advisory municipal activities and represents the City by serving on Regional and County committees and boards whose policies may impact South San Francisco (i.e., Association of Bay Area Governments and Metropolitan Transportation Commission). The Council provides direction for the City Manager and acts as the formal governing body of the Successor Agency to the Redevelopment Agency (formerly the RDA Board of Directors). The Council position is a part-time, salaried position.
City Clerk – Elected to a 4-Year Term
The City Clerk is the archivist of City records and, as such, maintains records and prepares the minutes of Council proceedings.
Additional responsibilities include providing information to the general public and staff through research of City records, administering municipal elections and processing initiative recalls and referendum petitions. The Clerk also processes Conflict of Interest Statements for designated employees, Council members and candidates for Council seats. This is a full-time, salaried position.
City of South San Francisco | FY2023-24 Budget Book Page 13 City Treasurer – Elected to a 4-Year Term
The City Treasurer is responsible for investing City funds to achieve the maximum return on deposits. Reports identifying amounts and types of investment instruments are provided quarterly to the City Council. The duties of this position include coordinating financial transactions, in cooperation with the Director of Finance. This is a part-time, salaried position.
City Manager – Appointed by City Council
The City Manager is the Chief Administrative Officer of the City and is appointed by the City Council. The City Manager provides, in accordance with City Council policies, overall administration and direction for the City organization. This position also serves as the Executive Director of the Successor Agency to the RDA and as the Director of Emergency Services. This is a full-time, salaried position.
City Attorney – Appointed by City Council
The City Attorney serves as legal counsel for the City Council and the Successor Agency to the RDA. This position is responsible for providing both formal and informal legal opinions, as well as advice to the City’s officers, employees, boards and commissions. The duties of this position also include the review and/or preparation of all contracts, bonds, deeds, leases and other documents of legal significance. This is a contract position. [1] California Department of Finance estimates at 1/1/2023 City of South San Francisco | FY2023-24 Budget Book Page 14 Population Overview
TOTAL POPULATION
66,105
1.9%
vs. 2019
GROWTH RANK
363 out of 493
Municipalities in California
DAYTIME POPULATION
83,448
Daytime population represents the effect of persons coming into or leaving a community for work, entertainment, shopping, etc. during the typical workday. An increased daytime population puts greater demand on host community services which directly impacts operational costs. * Data Source: American Community Survey 5-year estimates
POPULATION BY AGE GROUP
Aging affects the needs and lifestyle choices of residents. Municipalities must adjust and plan services accordingly. * Data Source: American Community Survey 5-year estimates * Data Source: U.S. Census Bureau American Community Survey 5-year Data and the 2020, 2010, 2000, and 1990 Decennial Censuses 1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
20082009
2010
2011
20122013
2014
2015
2016
2017
2018
2019
2020
55k
60k
65k
70k
<5 5-9 10-14 15-19 20-24 25-34 35-44 45-54 55-59 60-64 65-74 75-84 >85 City of South San Francisco | FY2023-24 Budget Book Page 15 Household Analysis
TOTAL HOUSEHOLDS
21,388
Municipalities must consider the dynamics of household types to plan for and provide services effectively. Household type also has a general correlation to income levels which affect the municipal tax base.
* Data Source: American Community Survey 5-year estimates 11%
higher than state average
Family Households
55%
12%
higher than state average
Married Couples
56%
24%
lower than state average
Singles
18%
24%
lower than state average
Senior Living Alone
10%
City of South San Francisco | FY2023-24 Budget Book Page 16 Economic Analysis
Household income is a key data point in evaluating a community’s wealth and spending power. Pay levels and earnings typically vary by geographic regions and should be looked at in context of the overall cost of living.
HOUSEHOLD INCOME
Above $200,000
22%
67%
higher than state average
Median Income
$106,005
35%
higher than state average
Below $25,000
10%
38%
lower than state average
* Data Source: American Community Survey 5-year estimates Over $200,000
$150,000 to $200,000
$125,000 to $150,000
$100,000 to $125,000
$75,000 to $100,000
$50,000 to $75,000
$25,000 to $50,000
Below $25,000
City of South San Francisco | FY2023-24 Budget Book Page 17 Housing Overview
2020 MEDIAN HOME VALUE
$911,000
* Data Source: 2020 US Census Bureau
(http:/ www.census.gov/data/developers/data-sets.html), American Community Survey. Home value data includes all types of owner-occupied housing.
HOME VALUE DISTRIBUTION
* Data Source: 2020 US Census Bureau
(http:/ www.census.gov/data/developers/data-sets.html), American Community Survey. Home value data includes all types of owner-occupied housing.
HOME OWNERS VS RENTERS
South San Francisco
38%
Rent
62%
Own
State Avg.
45%
Rent
55%
Own
* Data Source: 2020 US Census Bureau
(http:/ www.census.gov/data/developers/datasets.html), American Community Survey. Home value data includes all types of owner-occupied housing.
2009
2010
2011
20122013
2014
201520162017
2018
2019
2020
500k
600k
700k
800k
900k
1,000k
> $1,000,000
$750,000 to $999,999
$500,000 to $749,999
$400,000 to $499,999
$300,000 to $399,999
$250,000 to $299,999
$200,000 to $249,999
$150,000 to $199,999
$100,000 to $149,999
$50,000 to $99,999
< $49,999
City of South San Francisco | FY2023-24 Budget Book Page 18 Mission, Values and Strategic Priorities
The Industrial City: Industrious, entrepreneurial, innovative…home to big thinkers changing the world! Our Mission Statement
The mission of the government of the City of South San Francisco is to provide a safe, attractive, and well-maintained community through superior customer service and programs, and a work ethic that will enhance the quality of life in our neighborhoods. To that end, we will strive to nurture a partnership with the community by recruiting a diverse and highly skilled work force, be an active partner in quality education, and attract and retain a prosperous business community, all of which will foster community pride and understanding.
Core Values
We are committed to:
Strengthening each other and the organization through dedication and teamwork.
Recognizing and Respecting diversity and encouraging opinions of the community and workforce.
Excellence and Service in everything we do.
Encouraging creativity and supporting problem solving.
Accepting responsibility and accountability.
Demonstrating integrity and transparency in all aspects of service.
Promoting and maintaining open and constructive communication.
Encouraging skill development and professional growth.
Strategic Priorities:
At the beginning of every calendar year, the City Council meets to discuss and decide upon their strategic agenda for the upcoming year. Below are the six key priorities for the City:
Workforce Development - Attract, Train, Support and Retain a High Performance City Staff Team, without which no other initiative is possible.
Quality of Life - Build and Maintain a Sustainable City with high quality and accessible services, amenities and facilities for all residents:
Active recreation, learning and childcare programs, with top-tier library, parks, art and green spaces; Safe and accessible bike paths, pedestrian ways, and transportation options; Robust environmental and sustainability programs;
Healthy lifestyles, including wellness, exercise and access to quality healthcare; Climate of racial and social equity, actively recognizing and respecting every individual’s value; Long-range planning shaping a community-driven vision for South San Francisco; Invest in housing security and affordability, providing a range of housing options.
Promote Economic Advancement – Create a prosperous downtown and local economy with targeted help for residents and local businesses where needed; strive to combat income inequality at every level.
Public Safety - Professional and equitable Police, Fire, Emergency Medical Service, Emergency Management and Public Works.
Financial Stability - Ensure thriving and resilient city economy, bolstered by sustainable and diverse city revenues; and responsible stewardship of taxpayer funds.
Community Connections – A resilient community anchored by active volunteer organizations, vibrant community and civic events, tied together through strong city communications City of South San Francisco | FY2023-24 Budget Book Page 19 Financial Policies
The City of South San Francisco’s budget and financial policies are the basic guidelines for management of the City’s fiscal operations. These fiscal policies are established through the Municipal Code, Administrative Instructions, Reserves Policy, Debt Management Polic and Investment Management Policy that incorporate best practices from the Government Finance Officers’ Association (GFOA) and ensure consistency with other California cities.
Municipal Code
Title 4 REVENUE AND FINANCE
Chapter 4.04 PURCHASING SYSTEM (http://qcode.us/codes/southsanfrancisco/view.php?topic=4-4_04&frames=on) Chapter 4.08 GAS TAX STREET IMPROVEMENT FUND (http://qcode.us/codes/southsanfrancisco/view.php?topic=4- 4_08&frames=on)
Chapter 4.12 TRANSFER OF CITY TAX FUNCTIONS TO COUNTY (http://qcode.us/codes/southsanfrancisco/view.php? topic=4-4_12&frames=on)
Chapter 4.16 SALES AND USE TAX (http://qcode.us/codes/southsanfrancisco/view.php?topic=4-4_16&frames=on) Chapter 4.20 TRANSIENT OCCUPANCY TAX (http://qcode.us/codes/southsanfrancisco/view.php?topic=4-4_20&frames=on) Chapter 4.22 COMMERCIAL PARKING TAX (http://qcode.us/codes/southsanfrancisco/view.php?topic=4-4_22&frames=on) Chapter 4.24 REAL PROPERTY TRANSFER TAX (http://qcode.us/codes/southsanfrancisco/view.php?topic=4- 4_24&frames=on)
Chapter 4.28 REVOLVING FUND (http://qcode.us/codes/southsanfrancisco/view.php?topic=4-4_28&frames=on) Chapter 4.32 CLAIMS FOR MONEY, DAMAGES, AND REFUNDS (http://qcode.us/codes/southsanfrancisco/view.php? topic=4-4_32&frames=on)
Chapter 4.36 TRANSACTIONS AND USE TAX (http://qcode.us/codes/southsanfrancisco/view.php?topic=4- 4_36&frames=on)
Administrative Instructions
No. 1 ~ Purchasing Procedures
No. 2 ~ Travel and Training Policy and Reimbursement of Expenses No. 4 ~ Budget Transfer Requests
No. 5 ~ Budget Amendment Resolutions
No. 6 ~ Use of City Credit Cards
No. 7 ~ Project Accounting, Reporting, & Claims for Grant Reimbursement No. 8 ~ Delegation of Purchasing Authority
City of South San Francisco | FY2023-24 Budget Book Page 20 Reserves Policy
The Reserves Policy is designed to provide budget flexibility to the City Council for prioritizing street, facility and park infrastructure backlog improvements, to incorporate best practices from the Government Finance Officers’ Association (GFOA) and ensure consistency with other California cities.
The GFOA Best Practices Recommendation for General Fund reserves recommends at least two months of operating revenues be held in reserves to fund the types of contingencies already in the City’s Reserve Policy. The GFOA Reserves Policy also stipulates that adequacy of funds in other Reserves outside of the General Fund should be considered in determining the right level of General Fund reserves. Given that the City has reserves for equipment replacement, IT, workers’ compensation, general liability, OPEB, and an infrastructure replacement reserve, the City’s Reserve Policy is to have General Fund Reserves equal to at least two months of operating revenues (excluding transfers in), which is between 15 and 20 percent.
The City’s Reserves Policy provides guidance to establish and maintain reserve levels for specific operating funds.
General Fund
Reserve for Emergencies
Commit two percent of General Fund operating revenues. This would cover one week of operations, and would be used to cover unanticipated costs from catastrophic losses from natural disasters or accidents such as earthquakes, fire, pipeline explosions, or flooding, or other major calamities that require the activation of the Emergency Operations Center.
Reserve for Economic Contingencies
Commit seven percent of General Fund operating revenues. The reserve would be available to mitigate impact of local fluctuations in revenue due to local economic conditions and business relocations to the City’s budget.
Reserve for Future Economic Development Projects
The Council designated $3.6 million in funds in January 2003 that had been paid back to the General Fund by the Redevelopment Agency for prior period advances from the City. Those funds are committed for investments in economic development and/or outreach efforts that will result in revenue growth to the General Fund over time.
Government Finance Officers Association (GFOA) Best Practices Recommendation The Government Finance Officers Association (GFOA) Best Practices Recommendation for General Fund Reserves states that at a minimum, two months of operating revenues (equivalent to 15-20 percent of annual revenues) should be held in reserves to fund the types of contingencies already in the City’s Reserves Policy (above).
Therefore, the General Fund Unrestricted Reserve will be the difference between two months of revenues (15-20 percent of annual revenues) and the above reserves.
Excess Funds
Funds in excess of the Reserves Policy above will be deposited in the following reserves that reside outside the General Fund:
The Infrastructure Reserve was created to address critical infrastructure replacement and/or deferred facility improvements.
The CalPERS Stabilization Reserve was created to address volatility with CalPERS, the entity with which City contracts for employee pension benefits.
These funds are still under City Council purview, and could be used for any valid City budgeting purpose.
Equipment Replacement Fund
Vehicle Replacement Reserve
A recent analysis of the City’s vehicle fleet indicated that $2.7 million is needed on an annual basis to build up replacement costs for vehicles based on useful life and maintenance costs. Staff recommends that the City maintain at least 75 percent of the annual replacement costs in reserves to ensure a well-maintained fleet.
Parking District Fund
Maintenance Reserve
The estimated cost to replace the elevators at the Miller Parking Garage is $480,000. Staff recommends that the City maintain that amount in reserves within the Parking District Fund.
City of South San Francisco | FY2023-24 Budget Book Page 21 Debt Management Policy
The Debt Management Policy (the “Debt Policy”) of the City of South San Francisco (the “Issuer”) was approved by the Issuer’s City Council on September 6, 2017 through resolution 107-2017. The Debt Policy may be amended by the City Council as it deems appropriate from time to time in the prudent management of the debt of the Issuer. The Debt Policy applies to the Issuer and all subordinate entities of the Issuer for which the City Council serves as the governing board.
Findings
The Debt Policy is intended to comply with Government Code Section 8855(i), effective on January 1, 2017, and shall govern all debt undertaken by the Issuer. The Issuer hereby recognizes that a fiscally prudent debt policy is required in order to:
Maintain the Issuer’s sound financial position.
Ensure the Issuer has the flexibility to respond to changes in future service priorities, revenue levels, and operating expenses.
Protect the Issuer’s credit-worthiness.
Ensure that all debt is structured in order to protect both current and future taxpayers, ratepayers and constituents of the Issuer.
Ensure that the Issuer’s debt is consistent with the Issuer’s planning goals and objectives and capital improvement program or budget, as applicable.
Policies
Purposes For Which Debt May Be Issued
(i) Long-Term Debt. Long-term debt may be issued to finance the construction, acquisition, and rehabilitation of capital improvements and facilities, equipment and land to be owned and operated by the Issuer. (a) Long-term debt financings are appropriate when the following conditions exist: When the project to be financed is necessary to provide basic services. When the project to be financed will provide benefit to constituents over multiple years. When total debt does not constitute an unreasonable burden to the Issuer and its taxpayers and ratepayers. When the debt is used to refinance outstanding debt in order to produce debt service savings or to realize the benefits of a debt restructuring.
(b) Long-term debt financings will not generally be considered appropriate for current operating expenses and routine maintenance expenses.
(c) The Issuer may use long-term debt financings subject to the following conditions:
The project to be financed must be approved by the City Council.
The weighted average maturity of the debt (or the portion of the debt allocated to the project) will not exceed the average useful life of the project to be financed by more than 20%.
The Issuer estimates that sufficient revenues will be available to service the debt through its maturity.
The Issuer determines that the issuance of the debt will comply with the applicable state and federal law. (ii) Short-term debt. Short-term debt may be issued to provide financing for the Issuer’s operational cash flows in order to maintain a steady and even cash flow balance. Short-term debt may also be used to finance short-lived capital projects; for example, the Issuer may undertake lease-purchase financing for equipment. (iii) Financings on Behalf of Other Entities. The Issuer may also find it beneficial to issue debt on behalf of other governmental agencies or private third parties in order to further the public purposes of Issuer. In such cases, the Issuer shall take reasonable steps to confirm the financial feasibility of the project to be financed and the financial solvency of any borrower and that the issuance of such debt is consistent with the policies set forth herein.
Types of Debt
The following types of debt are allowable under the Debt Policy:
general obligation bonds
bond or grant anticipation notes
lease revenue bonds, certificates of participation and lease-purchase transactions other revenue bonds and certificates of participation
tax and revenue anticipation notes
land-secured financings, such as special tax revenue bonds issued under the Mello-Roos Community Facilities Act of 1982, as amended, and limited obligation bonds issued under applicable assessment statutes City of South San Francisco | FY2023-24 Budget Book Page 22 tax increment financing to the extent permitted under state law conduit financings, such as financings for affordable rental housing and qualified 501c3 organizations The Issuer may from time to time find that other forms of debt would be beneficial to further its public purposes and may approve such debt without an amendment of this Debt Policy.
Debt shall be issued as fixed rate debt unless the Issuer makes a specific determination as to why a variable rate issue would be beneficial to the Issuer in a specific circumstance.
Relationship of Debt to Capital Improvement Program and Budget The Issuer is committed to long-term capital planning. The Issuer intends to issue debt for the purposes stated in this Debt Policy and to implement policy decisions incorporated in the Issuer’s capital budget and the capital improvement plan.
The Issuer shall strive to fund the upkeep and maintenance of its infrastructure and facilities due to normal wear and tear through the expenditure of available operating revenues. The Issuer shall seek to avoid the use of debt to fund infrastructure and facilities improvements that are the result of normal wear and tear.
The Issuer shall integrate its debt issuances with the goals of its capital improvement program by timing the issuance of debt to ensure that projects are available when needed in furtherance of the Issuer’s public purposes.
The Issuer shall seek to avoid the use of debt to fund infrastructure and facilities improvements in circumstances when the sole purpose of such debt financing is to reduce annual budgetary expenditures.
The Issuer shall seek to issue debt in a timely manner to avoid having to make unplanned expenditures for capital improvements or equipment from its general fund.
Policy Goals Related to Planning Goals and Objectives
The Issuer is committed to long-term financial planning, maintaining appropriate reserves levels and employing prudent practices in governance, management and budget administration. The Issuer intends to issue debt for the purposes stated in this Policy and to implement policy decisions incorporated in the Issuer’s annual operations budget.
It is a policy goal of the Issuer to protect taxpayers, ratepayers and constituents by utilizing conservative financing methods and techniques so as to obtain the highest practical credit ratings (if applicable) and the lowest practical borrowing costs.
The Issuer will comply with applicable state and federal law as it pertains to the maximum term of debt and the procedures for levying and imposing any related taxes, assessments, rates and charges. When refinancing debt, it shall be the policy goal of the Issuer to realize, whenever possible, and subject to any overriding non- financial policy considerations, (i) minimum net present value debt service savings equal to or greater than 3.0% of the refunded principal amount, and (ii) present value debt service savings equal to or greater than 100% of any escrow fund negative arbitrage.
Internal Control Procedures
When issuing debt, in addition to complying with the terms of this Debt Policy, the Issuer shall comply with any other applicable policies regarding initial bond disclosure, continuing disclosure, post-issuance compliance, and investment of bond proceeds.
The Issuer will periodically review the requirements of and will remain in compliance with the following:
any continuing disclosure undertakings under SEC Rule 15c2-12, any federal tax compliance requirements, including without limitation arbitrage and rebate compliance, related to any prior bond issues, and
the Issuer’s investment policies as they relate to the investment of bond proceeds.
Proceeds of debt will be held either (a) by a third-party trustee, which will disburse such proceeds to the Issuer upon the submission of one or more written requisitions, or (b) by the Issuer, to be held and accounted for in a separate fund or account, the expenditure of which will be carefully documented by the Issuer.
City of South San Francisco | FY2023-24 Budget Book Page 23 Investment Management Policy
Purpose
The following statement is intended to provide guidelines for the “Prudent Investor Standard” of investment of the City’s temporary idle cash and to outline the policies for an effective cash management system.
Prudent Investor Standard: Management of the City’s investments is governed by the Prudent Investor Standard as set forth in the California Government Code 53600.3:
“…all governing bodies of local agencies or persons authorized to make investment decisions on behalf of those local agencies investing public funds pursuant to this chapter are trustees and therefore fiduciaries subject to the prudent investor standard. When investing, reinvesting, purchasing, acquiring, exchanging, selling, or managing public funds, a trustee shall act with care, skill, prudence, and diligence under the circumstances then prevailing, including, but not limited to, the general economic conditions and the anticipated needs of the Agency, that a prudent person acting in a like capacity and familiarity with those matters would use in the conduct of funds of a like character and with like aims, to safeguard the principal and maintain the liquidity needs of the Agency. Within the limitations of this section and considering individual investments as part of an overall strategy, investments may be acquired as authorized by law.” The City’s cash management system’s goal is to accurately monitor and forecast revenues and expenditures enabling the City to invest funds to the fullest extent possible. The City Treasurer attempts to obtain the highest yield possible as long as investments meet the criteria established for safety and liquidity. This Investment Policy applies to all City funds except retirement, pension, or bond proceeds or bond reserves, which have their own constraining requirements.
The investment policies and practices of the Treasurer of the City of South San Francisco are based upon federal, state, and local laws as well as prudent money management. The primary objectives of these policies are, in priority order:
1. To assure compliance with all federal, state, and local laws governing the investment of monies.
2. To maintain the principal of the City’s investments.
3. To remain sufficiently liquid to meet all expenses.
4. After safety and liquidity are assured, to generate the maximum amount of investment income within the parameters of this statement of investment policy.
Investment Objectives
1. SAFETY OF PRINCIPAL is the foremost objective of the Investment Policy. The Treasurer shall seek to ensure that capital losses are avoided with each investment transaction. The objective is to mitigate credit risk (the risk that a security or a portfolio will lose some or all of its value due to a real or perceived change in the ability of the issuer to repay its debt) and interest rate risk (the market value of the security in the portfolio will fall due to changes in general interest rates).
2. LIQUIDITY is the second most important objective of the Investment Policy. It is important that a portion of the portfolio contain investments, which can be easily liquidated with minimal, or no risk to principal and/or interest. The longest maturity of any investment shall be five years. The portfolio shall be structured so that sufficient funds are readily available to meet all reasonably anticipated operating expenses.
3. YIELD is the return earned on monies invested. The City’s funds shall be designed to attain a rate of return throughout budgetary and economic cycles which is approximately equal to the return on a Market Benchmark Index which will be reported to the City Council on a periodic basis. The current index that is consistent with this policy, the market, and the cash flow needs of the City is the 1-5 year Government Index. Yield will be considered only after the basic requirements of safety, liquidity, and credit quality have been met.
Investment Policy
The City is governed by the California Government Code, Section 53600 et.seq. Within the context of these limitations, the following investments are authorized:
U.S. TREASURY SECURITIES for which the full faith and credit of the U.S. are pledged for the payment of principal and interest.
There is no limit to the percentage of the portfolio that can be invested in U.S. Treasuries. However, their maturities shall be limited to 5 years or less.
City of South San Francisco | FY2023-24 Budget Book Page 24 FEDERAL AGENCY OR UNITED STATES GOVERNMENT SPONSORED ENTERPRISE OBLIGATIONS, or other instruments, including those issued by federal agencies or United States government-sponsored enterprises. The amount of any one issuer shall not exceed 25 percent of the portfolio, with the maturity not to exceed 5 years. Examples include the Federal Farm Credit Bank System (FFCB), the Federal Home Loan Bank Board (FHLB), the Federal National Mortgage Association (FNMA), the Federal Home Loan Mortgage Corporation (FHLMC), Tennessee Valley Authority (TVA).
SUPRANATIONALS securities that are unsubordinated obligations issued by the International Bank for Reconstruction and Development (IBRD), International Finance Corporation (IFC), or Inter-American Development Bank (IADB). The securities must be rated in a rating category of “AA” or higher by a nationally recognized statistical rating organization. No more than 30% of the total portfolio may be invested in these securities. No more than 10% of the total portfolio shall be invested in any single issuer. The maximum maturity of any security of this type shall not exceed five years.
CORPORATE MEDIUM TERM NOTES issued by corporations organized and operating within the United States or by depository institutions licensed by the United States or any state and operating within the United States. Notes eligible for investment under this subdivision shall be rated in a rating category of "A" or its equivalent or better by a nationally recognized rating service. Purchases of medium-term notes may not exceed 30 percent of the City’s surplus money which may be invested pursuant to this section. The maximum maturity shall not be greater than 5 years ASSET BACKED SECURITIES including mortgage pass‑through, collateralized mortgage obligation, mortgage‑backed or other pay‑through bond, equipment lease‑backed certificate, consumer receivable pass‑through certificate, or consumer receivable‑backed bond with a maximum maturity of five years; excluding issuers of the US Government of its agencies.
Securities eligible for investment under this subdivision shall be rated in a rating category of "AA" or its equivalent or better by a nationally recognized rating service. Purchase of securities authorized by this subdivision may not exceed 20 percent of the City’s surplus money that may be invested pursuant to this section.
COMMERCIAL PAPER must be of prime quality of the highest rating by both Moody’s and Standard and Poor’s (P-1 by Moody’s and A-1 by Standard and Poor’s). Eligible paper is limited to corporations organized and operating within the U.S. and having total assets of at least $500,000,000. There are also limitations as to the total percent (25%) of the portfolio that may be invested in commercial paper, the time of investment (270 days) and the amount of any one issuer shall not exceed 5 percent of the portfolio.
NEGOTIABLE CERTIFICATES OF DEPOSIT issued by a nationally or state chartered bank, a savings association or a federal association, a state or federal credit union, or by a federally licensed or state licensed branch of a foreign bank. The amount of a negotiable certificate of deposit insured up to the FDIC limit does not require any credit ratings. Any amount above the FDIC insured limit must be issued by institutions which have short term debt obligations rated “A-1” or its equivalent or better by at least one NRSRO; or long-term obligations rated in a rating category of “A” or its equivalent or better by at least one NRSRO.
No more than 30% of the total portfolio may be invested in negotiable certificates of deposit and no more than 5% of the portfolio may be invested in any single issuer. The maximum maturity shall not be greater than 5 years REPURCHASE AGREEMENTS (Repos) allow a purchase of securities by a local agency; by agreement, the seller will repurchase the securities on or before a specified date and for a specified amount. The maturity should not exceed ninety days. Repos should only be purchased when a purchase agreement is executed with a bank in which the underlying security shall have a market value of at least: 102% for U.S. Treasuries or 105% for U.S. Agencies of the funds borrowed. Pledged securities must be held by a third party custodian. The issuing counter party shall be rated in a rating category of “AA” or its equivalent or better by nationally recognized rating services (Standard and Poor’s and Moody’s).
THE LOCAL AGENCY INVESTMENT FUND is a pooled fund managed by the State Treasurer whose permitted investments are identified in the Government Code Section 164291. LAIF offers high liquidity as deposits and withdrawals can be wired to and from South San Francisco on the same day, provided the request is made before 10:00 A.M. No maximum limit for LAIF is set by this investment policy.
MUTUAL FUNDS are shares of beneficial interest issued by diversified management companies, as defined by Section 23701 M of the Revenue and Taxation Code. To be eligible for investment, these funds must strive to maintain a net asset value of $1.00 per share at all times and:
a. Attain the highest ranking in the highest letter and numerical rating provided by not less than two of the three largest nationally recognized rating services; or
b. Have an investment advisor registered with the Securities and Exchange Commission with not less than five years experience investing in securities and obligations, and with assets under management in excess of five hundred million dollars; and
City of South San Francisco | FY2023-24 Budget Book Page 25 c. Invest solely in those securities and obligations authorized by Sections 53601 and 53635 of the California Government Code. Where the City’s Investment Policy may be more restrictive than the State Code, the Policy authorizes investments in mutual funds that shall have minimal investment in securities otherwise restricted by the City's Policy.
Minimal investment is defined as less than 5 percent of the mutual fund portfolio.
Mutual fund investments shall not exceed 20% of the portfolio, with no more than 10% of the portfolio invested with any one institution.
Prohibited Investments
Instruments not expressly authorized are prohibited. In accordance with Government Code Section 53601.6, investment in inverse floaters, range notes or mortgage derived interest-only strips is prohibited, as are derivatives. Investment in any security that could result in a zero interest accrual if held to maturity is also prohibited.
Maximum Maturity
To the extent possible, investments shall be matched with anticipated cash flow requirements and known future liabilities.
The City will not invest in securities maturing more than five (5) years from the date of trade settlement, unless the City Council has by resolution granted authority to make such an investment.
Authorized Investments Personnel
The City Treasurer and any Deputy Treasurers he or she appoints are authorized to approve investment transactions. Deputy Treasurers shall include at a minimum the City Finance Director.
Mitigating Credit Risk
Credit risk is the risk that a security or a portfolio will lose some or all of its value due to a real or perceived change in the ability of the issuer to repay its debt. The City shall mitigate credit risk by adopting the following strategies:
1. No more than 5% of the total portfolio may be invested in securities of any single issuer, other than:
a. U.S. Treasuries and LAIF, which have no limit; and
b. U.S. Agencies, which shall be limited to no more than 25% of the portfolio in any one issuing Agency. No more than 20% of the portfolio shall be invested in federal agency callable securities. Supranational and Money Market Mutual Fund securities shall be limited to no more than 10% of the portfolio in any one issuer.
2. The City Treasurer may elect to sell a security prior to its maturity and record a capital gain or loss in order to improve the quality, liquidity or yield of the portfolio in response to market conditions or City’s risk preferences; and,
3. If securities owned by the City are downgraded to a level below the credit quality required by this Investment Policy, it shall be the City Treasurer’s policy to review the credit situation and make a determination as to whether to sell or retain such securities in the portfolio.
a. If a security is downgraded, the Treasurer will use discretion in determining whether to sell or hold the security based on its current maturity, the economic outlook for the issuer, and other relevant factors. b. If a decision is made to retain a downgraded security in the portfolio, its presence in the portfolio will be monitored and reported monthly to the City Council.
Depository Services
Monies must be deposited in state or national banks, state or federal savings and loan associations, or state or federal credit unions in the state of California. The monies may be in inactive deposits, active deposits, or interest-bearing active deposits.
The deposits in any institution cannot exceed the amount of the bank’s or savings and loan’s paid up capital and surplus.
The bank, savings and loan, or federal credit union must secure the active and inactive deposits with eligible government securities having a market value of at least 110% of the total amount of the deposits.
City of South San Francisco | FY2023-24 Budget Book Page 26 Funds held in a bank should be limited to weekly cash flow needs, and excess funds should be either invested in LAIF or a money market mutual fund. Any depository institution used by the City should provide overnight sweep vehicles that comply with this Investment Policy and the State Government Code.
Qualified Dealers and Institutions
Except for transactions with the State and County investment pools, the City shall transact investment business only with banks, savings and loans, and with investment securities dealers as defined in Government Code Section 53601.5:
“The purchase by a local agency of any investment authorized pursuant to Section 53601 or 53601.1, not purchased directly from the issuer, shall be purchased either from an institution licensed by the state as a broker-dealer, as defined in Section 25004 of the Corporations Code, or from a member of a federally regulated securities exchange, from a national or statechartered bank, from a federal or state association (as defined by Section 5102 of the Financial Code) or from a brokerage firm designated as a primary government dealer by the Federal Reserve bank.” The City Treasurer shall investigate institutions that wish to do business with the City in order to determine if they are adequately capitalized, make markets in securities appropriate to the City’s needs. Specifically, in order to achieve these objectives:
The Treasurer shall establish a list of qualified securities dealers, and shall obtain a certification submitted by all financial institutions with which the City has an investment relationship on an annual basis. The certification shall state that the institution has reviewed the City's investment management plan and that it will:
· Exercise due diligence in monitoring the activities of its officers and employees engaged in transactions with the City. · Ensure that all of its officers and employees offering investments to the City are trained in the precautions appropriate to public sector investments.
In order to be qualified for use by the City, a qualifying institution must have:
a. At least three years experience operating with California municipalities. In addition, individual traders or agents representing a dealer must have a minimum of one year experience operating with California municipalities; b. An inventory of trading securities of at least $10 million.
Safekeeping and Custody of Securities
To protect against potential losses caused by the collapse of individual securities dealers, all securities owned by the City, except for investments with LAIF, Repurchase Agreements as authorized in this Policy shall be kept in safekeeping by a third party custodian acting as agent for the City under the terms of a custody agreement executed by the bank and by the City.
These funds will be held in the City’s name. All trades will be executed by delivery vs. payment (DVP). This ensures that securities are deposited to the third party safe keeper prior to release of the City’s funds to the broker, for a purchase, and ensures that cash is deposited with the safe keeper prior to release of the City’s security for a sale.
Competitive Purchase and Sale of Allowed Securities
Except for purchases in LAIF or with a Mutual Fund otherwise authorized in this Policy, any purchase or sale of individual securities shall be made after soliciting at least three quotes from authorized brokers, either verbally or in writing. The Treasurer shall make the purchase or sale from the broker that offers the best executable price for the security. In the case of a tie of two or more brokers, the Treasurer shall select by his/her choice. The Treasurer shall maintain documentation relating to investment quotes for six months.
Ethics and Conflicts of Interest
The City Treasurer and Deputy City Treasurers shall file a State Form 700 annually, wherein they must disclose all personal assets such as stocks, bonds, properties, business entities, etc., in which said officials may be involved and which could create a conflict of interest with the proper execution of their offices or impair their ability to make impartial decisions.
City of South San Francisco | FY2023-24 Budget Book Page 27 Reporting
The Treasurer shall present to the City Council a quarterly report showing the types of investments, institutions of investment, dates of maturity, amounts of deposit, current market value for all securities, rates of interest, and other such data as may be required by the City Council.
Investment Oversight Committee
The City shall establish an Investment Oversight Committee that shall meet at least quarterly. The committee shall consist of, at a minimum, the City Treasurer, the City Manager, and the Finance Director.
The purpose of the committee is to:
Review the portfolio on a quarterly basis to ensure compliance with the City’s Investment Policy and the requirements of the State of California.
Make recommendations to Council to change the Investment Policy where appropriate.
Meet as needed to review the investment portfolio as a result of changes in the marketplace or the economic position of any company or agency that affects the City’s investments.
The City Treasurer will report on any recommendations and/or actions taken by the Investment Oversight Committee in his/her quarterly investment reports to the full City Council. The Investment Oversight Committee shall meet and report at least semi-annually with the Finance/Budget/Investment Committee of the City Council.
Internal Controls
The Treasurer and the Finance Director are responsible for establishing and maintaining an internal control structure designed to ensure that the assets of the entity are protected from loss, theft, or misuse. The internal control of the structure shall be designed to provide reasonable assurance that these objectives are met.
Management responsibility for the investment program is delegated to the elected City Treasurer who shall be responsible for all investment transactions. The Deputy City Treasurer(s), appointed by the City Treasurer, acts at the discretion and direction of the City Treasurer.
Wire Transfer Confirmations
Due to the need to preserve segregation of duties and checks and balances, all non-recurring, outgoing wire transactions initiated by the City Treasurer or a Deputy Treasurer appointed by the City Treasurer shall be confirmed by the bank with a second person, either a Deputy Treasurer or an authorized person within the Finance Department, prior to the completion of that wire transfer. Recurring/repetitive wire transactions, such as with LAIF, or to meet regular debt service payments, may be exempted from a second confirmation requirement, provided that a list of recurring wire transfers is established with the bank and that both the City Treasurer and the Finance Director approve the list.
Policy Review
This Investment Policy shall be reviewed at least annually to ensure its consistency with the overall objectives of safety of principal, liquidity, and yield. The Policy should also be relevant to current law, financial and economic trends, and should meet the needs of the City of South San Francisco.
City of South San Francisco | FY2023-24 Budget Book Page 28
BUDGET OVERVIEW
City of South San Francisco | FY2023-24 Budget Book Page 29 About the Budget
Budget Document
The City, in the past, has prepared a biennial budget as a management tool to plan and control the City's revenues and operational expenditures over the two-year fiscal period, where a fiscal year begins July 1st and ends the following June 30th.
However, for FY2023-24, due to continued uncertainty in some revenue streams as the City continues to recover from the COVID-19 pandemic, and as a result of ongoing volatility in the wider economy caused by inflation, increasing interest rates and global geopolitical tensions, the decision was made to produce a one-year budget, with a view to potentially returning to a two-year budget in the near future. In June 2021, the City moved away from the manually intensive process of creating a physical budget book document and implemented the new and more user-friendly online and interactive Cleargov budget platform. This new platform includes all information typically found in a traditional budget book including a transmittal letter from the City Manager, historical and demographic information about the city, statement of values and strategic priorities, details of the budget process, overview of the budget, department summaries, fund summaries, revenue and expenditure breakdowns (including fund balances), capital improvement plan (CIP) details and details of debt outstanding. Cleargov has also enabled a more efficient collection and presentation of the City's CIP budget, thereby freeing up staff time for other activities. The FY2023-24 budget will be the third budgetary cycle using the Cleargov platform.
Budget Basis
In accordance with the Governmental Accounting Standards Board (GASB), the City’s funds are grouped into three fund types; governmental, proprietary, and fiduciary. Each fund type is divided into major and non-major where a major fund represents a fund or fund category that has revenues and expenditures that equal more than ten percent of the City's entire appropriated budget. Each fund is further classified into the following categories; general fund, special revenue, CIP, enterprise and internal service. This budget document will focus in more detail on the General Fund, as it is the main operating fund of the City.
The City budgets and accounts for governmental funds on a modified accrual basis, except for encumbrances and the Capital Improvement Fund. This means that revenues are recognized when measurable and available. As an example, when the City issues an accounts receivable invoice, the revenue is recognized even though the cash has not been deposited in the bank. The City considers revenues reportable if they are collected within sixty days of year end. Expenditures are recognized when the liability is incurred, except for the interest in general long-term obligations which is recorded when due. All expenditure appropriations lapse at the fiscal year end.
The City budgets and accounts for Proprietary Funds on a full accrual basis.
Encumbrances are considered expenditures in the year of the purchase order issuance. If the encumbrance is unused at year end, it is re-appropriated the following year, unless no longer needed, in which case the purchase order is closed, the encumbrance is removed and the unused amount flows back to fund balance.
The Capital Improvement Fund is adopted on a multi-year project basis but reviewed each year during the normal budget cycle when adjustments can be made to existing projects and new projects introduced. Funds for specific projects receive an annual appropriation and any unused appropriation is rolled forward to the following year unless the budget is no longer needed.
City of South San Francisco | FY2023-24 Budget Book Page 30 Budget Process and Timeline
Budget Process
The operating budget, laid out by department and by major fund, is first presented in May to the Budget Standing Committee (BSC) which is made up of two City council members who review the initial proposal. Following input from the BSC, any required updates are made prior to a Study Session where the updated operating budget is presented to the full City Council with an opportunity for public input. Any additional changes are incorporated following the Study Session and prior to final adoption of the budget at a regular City Council meeting later in June, whereupon amounts stated in the budget documents presented to Council become appropriations in the new fiscal year for the various City departments and funds. Appropriations are controlled at the individual account level. CIP project budgets are adopted and controlled at the project level. The City Council may amend the budget by resolution during the fiscal year.
The resolution to adopt the operating budget presented to the City Council includes the guidelines of how the budget may be increased without a resolution approved by the City Council. To summarize the guidelines outlined in the resolution; the Director of Finance may increase the expense and revenue budgets where there is a zero net impact on the fund and the City Manager may authorize the transfer of budget amounts between projects within the same fund. All other budgetary changes after the budget adoption are subject to approval by the City Council.
In addition to any budget amendment that may occur during the fiscal year, the Finance department presents a mid-year review of expenditures and revenues of the City’s finances to the City Council, usually following release of the final audited financial statements from the previous fiscal year. At the time of the mid-year budget review, Finance can recommend budget amendments to the City Council.
To further assist the City and its departments to track revenues and expenditures, budgets are divided into the following categories:
Revenue Types
1. Taxes: Collected on property and sales, transient occupancy (hotel tax), business license, and use of parking facilities;
2. Franchise Fees: Paid by utility companies (i.e. cable, telephone, garbage) to operate within the City;
3. Licenses & Permits: Includes fees paid for building, planning, and fire inspections and permits; alarm registrations;
4. Fines & Forfeitures: The City’s share of traffic related fines, code enforcement, library fines, and false alarm fines;
5. Intergovernmental: Includes grants from local, county, state, and federal government agencies;
6. Charges for Services: Includes paramedic and basic life support service fees, certain police service fees, charges for recreational classes, day care, and library programs, as well as the General Fund administration fee charged to other funds;
7. Use of Money & Property: Includes revenue from land rental and interest income;
8. Other Financing Sources: Accounts for the proceeds of debt issuance;
9. Other Revenues: Includes donations to various City programs and one-time revenues that cannot be categorized in another revenue area;
10. Transfers: This revenue source reflects internal transfers between funds. Some revenues such as Gas Tax are deposited into a special revenue fund then transferred to the fund where the expenditures are recorded.
Expenditure Types:
1. Salaries & Benefits: These are expenditures for employee salaries, health benefits, retirement benefits, insurance, and other miscellaneous benefits;
2. Supplies & Services: These expenditures are for contract services, consultants, office supplies, utilities, etc.;
3. Capital Outlay: These expenditures are reserved for purchases of land, vehicles, or equipment;
4. Debt Service: This expenditure category is used to pay for principal and interest of loans, bonds, leases, and other credit issued to the City
5. Interdepartmental Charges: These expenditures include departmental liability insurance, charges for vehicle maintenance done at the City Garage, and charges for computer support provided by the Information Technology Department;
6. Transfers: These expenditures are internal transfers from one fund to another fund.
City of South San Francisco | FY2023-24 Budget Book Page 31 Budget Timeline
The process to develop the operating budget begins in the middle of the current fiscal year. Over a period of six months, the Finance Department collaborates with the City Council, City Manager, and department executives to formulate and refine budget projections for the upcoming fiscal year. The following table outlines the steps in preparation of a typical one-year budget.
City of South San Francisco | FY2023-24 Budget Book Page 32 General Fund 10-Year Long-Range Forecast
The City budgets annually for the upcoming year; however, a longer-range 10-year forecast is used to monitor the long-term financial health of the General Fund. By tracking and trending current and anticipated revenues and expenses, the forecast provides a tool for City management and policymakers to understand the impact of decisions to the City’s fiscal health. The forecast includes projections of revenues and expenses. * The City's expenditures are expected to continue outpacing revenues for the next several years, largely due to continued rising salary and During these deficit years, the City will need to consider a number of options including :
1) exploring opportunities for revenue enhancements and/or new revenue streams; 2) reducing operating expenses
3) reducing allocation to CIP projects and/or
4) drawing down on reserves.
City of South San Francisco | FY2023-24 Budget Book Page 33 Fund Structure
The City of South San Francisco's accounting system is split into a number of different funds, each of which has a different purpose and created to account for revenues and expenditures restricted by federal or state law, or specific programs enacted by council, or unrestricted for general use. Each fund is classified in accordance with guidance from the Governmental Accounting Standards Board (GASB) into Governmental, Proprietary or Fiduciary, which determines its accounting treatment, and further classified into major/non-major funds based on the percentage of city-wide revenues and expenditures accounted for within the fund. Many of these funds are also budgeted in addition to the City's main General Fund. Details of the budget for each of these funds is included in the Fund Summaries section of the budget. A list of the City's budgeted funds are given below.
Governmental Funds
Major Governmental Funds
General Fund – The General Fund is always considered a major fund. It accounts for all financial resources except those accounted for in other funds and provides services traditionally associated with government such as administration, public safety, library, parks and recreation and maintenance outside of those accounted for in other funds. Revenues include property tax, sales tax, transient occupancy tax, licenses and permits, charges for services, grants, rents, interest income and donations.
Measure W - Accounts for revenue from a transactions and use tax approved by South San Francisco voters in November 2015. Revenues in this fund primarily fund debt service on bond issuances related to large capital improvement projects such as the new Civic Center Campus, Street Rehabilitation and Solar Roof Installation at the City's corporation yard.
Developer Deposit/Contribution Fund – Accounts for deposits from developers to pay for services required to review planning applications and accounts for contributions from developers to the City as part of development agreements.
Primary reserves include General Plan Maintenance Reserve and Permit Program Maintenance Reserve.
City Housing Fund – Accounts for Housing Successor activities for low and moderate area median income (AMI).
Capital Improvement Fund – Accounts for revenues and expenditures associated with the acquisition, construction, or improvement of City owned facilities and infrastructure. Funding comes from the General Fund, Special Revenue Funds, grants and fees.
Capital Infrastructure Fund – Accounts for funds to address city-wide infrastructure liabilities generated during the Great Recession.
Capital Improvements - Civic Campus Phase I (Police Station) (Bond-funded) - Accounts for the bond-funded element of Phase I of the Civic Center Campus design and construction capital improvement project.
Capital Improvements - Civic Campus Phase I (Police Station) (non-Bond-funded) - Accounts for the non-bond funded element of Phase I of the Civic Center Campus design and construction capital improvement project.
Capital Improvements - Street Pavement (Bond-funded) - Accounts for the street pavement rehabilitation capital improvement projects that are funded by bond issuance.
Capital Improvements - Solar Rooves (Bond-funded) - Accounts for the solar roof installation capital improvement project funded by bond issuance.
Capital Improvements - Civic Campus Phase II (LPR) (Bond-funded) - Accounts for Phase II of the Civic Center Campus construction and solar roof installation capital improvement project that is bond-funded.
Capital Improvements - Orange Memorial Park Ballfield (Bond-funded) - Accounts for bond-funded element of the construction of a new ballfield at Orange Memorial Park.
Capital Improvements - Orange Memorial Park Playground (Bond-funded) - Accounts for bond-funded element of a replacement playground at Orange Memorial Park.
Capital Improvements - Aquatic Center (Bond-funded) - Accounts for construction of a new Aquatics Center, which includes a new swimming pool, at Orange Memorial Park. This is fully-funded by bond financing.
City of South San Francisco | FY2023-24 Budget Book Page 34 Capital Improvements - Colma Creek Bridges (Bond-funded) - Accounts for bond-funded element of replacement of two pedestrian bridges over Colma Creek at Orange Memorial Park.
Non Major Governmental Funds
American Rescue Plan Act (ARPA) Fund - Accounts for ARPA funds received from the federal government fees as part of the COVID-19 pandemic response.
Affordable Housing Trust Fund - Accounts for in-lieu fees (in-lieu of production of affordable housing units by the developer) to provide new residential development's share of affordable housing units.
Park-in-Lieu Fees Fund - Accounts for fees received in-lieu of park land dedication in proposed residential subdivision developments. Fees received into this fund can only be used for acquiring land and developing new park and recreation facilities or for rehabilitation of existing parks and related facilities.
Gas Tax – Accounts for State monies received and expended for street or storm drain improvements, repairs, engineering, and administration under Streets and Highway Code Sections 2103, 2105, 2106, 2107, 2107.5 and Road Rehabilitation Act of 2017. Includes sales tax on gasoline received from the State’s Traffic Congestion Relief Fund.
Measure A: ½ Cent Transportation Sales Tax Fund – Accounts for the half-cent sales tax in the County of San Mateo that provides resources for street repairs and improvements, transit improvement and traffic congestion relief.
Road Maintenance & Rehabilitation Act (SB1) Fund - Accounts for receipt and expenditure of funds from the state that are used solely towards the rehabilitation of streets within the City.
Measure W: ½ Cent Congestion Relief and Road Repair Fund – This is a new fund for FY19-20 that accounts for the halfcent sales tax approved by San Mateo County voters in November 2018. The City receives a portion of the sales tax receipts for road repair.
Community Development Block Grant Fund – Accounts for Federal monies received to be expended for development of social services for lower-income residents.
Common Greens Maintenance District Funds – Accounts for property taxes earmarked to provide funds for the maintenance of landscaped areas within designated housing developments also known as West Park Maintenance District 1 & 2, Stonegate Maintenance District and Willow Gardens Maintenance District. These property taxes come out of the City’s regular property tax allocation.
Oyster Point CFD Special Tax B 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.
Solid Waste Reduction Fund – Accounts for solid waste franchise revenues received to support environmental compliance costs associated with solid waste. A portion of the revenues are used to support the monitoring and remediation of the closed Oyster Point landfill.
Supplemental Law Enforcement Fund - Accounts for the receipt and expenditure of funds from the state via the county of San Mateo to be spent on front-line law enforcement services.
City Programs Fund – Accounts for funds and donations that are dedicated for specific City Departments or programs.
Primary reserves include Asset Seizure and Project Read.
Debt Service Fund - Accounts for all governmental fund loans or bond payments such as those associated with the acquisition, construction and installation of capital improvements. It receives transfers from other funds, such as Measure W for the bond repayments.
Sewer Capacity Charge Fund - Accounts for sewer capacity charges paid by users that connect to sewer facilities for the first time and by users who increase their sanitary sewer usage. Fees can be used to fund the replacement or upgrade of sewer infrastructure within the City.
City of South San Francisco | FY2023-24 Budget Book Page 35 PEG Access Fund – This fund accounts for the one percent of money set aside from franchise fees that are used to support public, educational and governmental (PEG) channels.
Impact Fee Funds – Account for various Mitigation Fee Act funds. Each "Impact Fee" has its own fund - the full list of impact fees is as follows: Park Land Acquisition Fee, Park Construction Fee, East of 101 Sewer Impact Fee, East of 101 Traffic Impact Fee, Public Safety Impact Fee, Bicycle and Pedestrian Impact Fee, Commercial Linkage Impact Fee, Library Impact Fee, Public Arts In-lieu Impact Fee, Child Care Impact Fee and the Oyster Point Interchange Impact Fee. These funds are not used for operations but primarily serve as funding sources for capital improvement projects.
Proprietary Funds
Major Proprietary Funds
Sewer Enterprise Fund – Accounts for user charges supporting the operation, maintenance, and capital renovation of the wastewater collection and treatment system. The City co-owns and operates a regional treatment plant with the City of San Bruno.
Parking District Fund – Accounts for meter and parking permit fees used to maintain or expand parking facilities in the downtown area.
Storm Water Fund – Accounts for user charges sustaining the Storm Water Management Program mandated by state and federal authorities. In order to meet the increasingly strict environmental requirements, the General Fund and Gas Tax Fund subsidize the Storm Water Fund.
Non Major Proprietary Funds
City Service Fund – Internal service fund that accounts for vehicle maintenance services provided to City departments.
Self-Insurance Fund – Internal service fund that accounts for costs associated with workers compensation and general liability.
Health and Benefits Fund – Internal service fund that accounts for health and retirement benefits paid on behalf of eligible City employees.
Equipment Replacement Fund – Internal service fund that accounts for ongoing equipment and vehicle purchases as well as resources set-aside for future replacement of City vehicles and equipment.
Information Technology Fund – Internal service fund that accounts for information technology services provided to City departments.
City of South San Francisco | FY2023-24 Budget Book Page 36 Operating Funds Titles and Types
All of the funds in the following table are appropriated by the City Council. They are categorized into Governmental and Proprietory funds in line with the GASB fund classifications, classified into major and non-major funds, and further subcategorized into general fund, enterprise fund, special revenue fund, CIP fund or internal service fund. The Internal Service Funds are paid through charges to departments in all other funds.
City of South San Francisco | FY2023-24 Budget Book Page 37 Relationships between Funds and Departments
Some operating departments use funds other than the General Fund for departmental acrtivities as shown in the table below.
City of South San Francisco | FY2023-24 Budget Book Page 38 Appropriations Limit
In November 1979, California voters approved Proposition 4, which created Article XIIIB of the State Constitution, a state law that requires the state and local governments to adopt an annual appropriation limit. This limit, also referred to as the "Gann Limit", establishes a limit on tax proceeds that may be appropriated for spending in a given fiscal year. The limit allows the City's spending of tax proceeds to increase only by population growth and cost-of-living factors from the base year of 1978- 1979. Since its initial passage, the Gann Limit calculation has been modified through various propositions. The most recent modification was approved by the voters in 1990 under Proposition 111 which the GANN limit is calculated based on previous year's appropriations plus a per capita personal income (CPI) change percentage and a population change percentage.
Currently, the City of South San Francisco uses the CPI and population statistics provided by the California Department of Finance to formulate the Gann Limit for the City for each fiscal year.
For Fiscal Year 2023-24, the City is projected to be $61 million under the Gann Limit as shown in the table below.
City of South San Francisco | FY2023-24 Budget Book Page 39 Budget Adoption Resolutions
On June 28th, the City Council will meet with a view to adopting the final version of the FY2023-24 budget. Following adoption, the final version of the budget book will be created, published and available as a link on the City's website. The resolutions memorializing the Council's Operating and Capital Improvement Plan (CIP) budget adoption action will be attached to this page.
City of South San Francisco | FY2023-24 Budget Book Page 40
FUNDING SOURCES
City of South San Francisco | FY2023-24 Budget Book Page 41 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. $248,943,712
-$22,611,601
(-8.33% 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 $131,081,396 $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 42 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 $1,593,682 N/A
City Programs Special Rev Fund $1,046,194 $0 $4,883,255 $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 $24,237,854 $0 -100% 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 43 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 $321,662,273 $248,943,712 -8.3% 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 (46.1%)
Charges for Services (21.5%)
Other Revenues (16.5%)
Licenses & Permits (6.8%)
Revenue From Other Agencies (5%)
Franchise Fees (1.9%)
Interest & Rent (1.8%)
Fines & Forfeitures (0.3%)
City of South San Francisco | FY2023-24 Budget Book Page 44 Millions
Other Financing Sources
Fines & Forfeitures
Interest & Rent
Franchise Fees
Revenue From Other Agencies
Licenses & Permits
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 $37,979,427 $12,356,266 14.5%
Total Revenue From Other
Agencies:
$16,790,393 $10,793,311 $37,979,427 $12,356,266 14.5%
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 45 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 $33,579,901 $41,171,057 43.5% Total Other Revenues: $62,293,320 $28,692,126 $33,579,901 $41,171,057 43.5% Total Revenue Source: $323,948,166 $271,555,313 $321,662,273 $248,943,712 -8.3% 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 46
FUND SUMMARIES
City of South San Francisco | FY2023-24 Budget Book Page 47 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 $0 -100% 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 $2,800 $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 $6,300,000 48% 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% 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 Oyster Point Interchange Impact Fees Fun $1,445,000 $0 $0 $0 0% Capital Improvements
Capital Improvements (510) $17,240,283 $41,257,051 $114,926,277 $13,250,000 -67.9% Capital Infrastructure Reserve Fund (513) $8,707,162 $8,040,000 $17,645,191 $4,050,000 -49.6% 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 $20,538,588 -83% 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 $55,337,051 58.6% 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 $602,487,507 $295,196,209 -20.9% 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 49 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 (47.2%)
Supplies And Services (30.2%)
Transfers (12.1%)
Debt Service (5.7%)
Interdepartmental (4.1%)
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 $89,279,367 -44.7% 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 $125,445,419 $35,671,515 -33.7% Total Expense
Objects:
$335,042,519 $373,190,622 $602,487,507 $295,196,209 -20.9% 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 50 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 51 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 52 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
City of South San Francisco | FY2023-24 Budget Book Page 53 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 54 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
FY2022FY2023
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 $4,312,912 $3,139,827 10.4%
Total Revenue From Other
Agencies:
$3,196,346 $2,844,618 $4,312,912 $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 55 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 $137,232,796 $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 56 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 6% and 4% Cost-Of-Living Adjustments (COLA) to salaries and benefits for FY2022-23 and FY2023-24 respectively 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 57 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
FY2023FY2024
$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 58 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 59 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 Planning (ERP) system. 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 60 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 61 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 62 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 63 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 64 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 65 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 66 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 67 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 68 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 69 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 70 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.
Budgeted revenue is expected to be the same as budgeted expenditures.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
$2M
$2.5M
$3M
City of South San Francisco | FY2023-24 Budget Book Page 71 Revenues by Source
Revenue Source
Charges for
Services
$2,613,507 $0 $0 $0 0%
Interest & Rent -$213,654 $0 $0 $0 0%
Other Revenues $37,299 $0 $0 $1,593,682 N/A
Transfers $8,496 $0 $0 $0 0%
Total Revenue
Source:
$2,445,647 $0 $0 $1,593,682 N/A
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.
FY2024 Proposed (%
Change)
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 72 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 73 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
Restricted Unassigned
FY2022 FY2023 FY2024
$0
$250K
$500K
$750K
$1M
$1.25M
$1.5M
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $509,355 $1,284,362 $1,284,362 0%
Restricted $0 $0 $0 0%
Total Fund Balance: $509,355 $1,284,362 $1,284,362 0%
Changes and Highlights
None
City of South San Francisco | FY2023-24 Budget Book Page 74 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 $13.25 million of revenue in the Capital Improvements Program (CIP) fund, received from various sources. Budgeted expenditures are projected to match revenues at $13.25 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 75 Budgeted Revenues by Source
As the bar chart below shows, all of the $13.25 million of revenue for this fund is transfers from other funds such as Impact Fee funds, Infrastructure Reserves, Measure A, Measure W, and to a lesser extent, the General Fund. There is no grant funding budgeted to be received from other agencies at this time for capital projects.
Budgeted Revenues by Source vs Historical
Millions
Revenue From Other Agencies
Charges for Services
Transfers
FY2022
FY2023FY2024
$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.
Revenue Source
Revenue From Other
Agencies
$842,461 $1,717,051 $19,304,532 $0 -100%
Charges for Services $59,335 $0 $4,933,322 $0 0%
Transfers $14,650,151 $39,540,000 $91,155,867 $13,250,000 -66.5% Total Revenue Source: $15,551,948 $41,257,051 $115,393,722 $13,250,000 -67.9% 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 76 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 $13.25 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 $13,250,000 -67.9% Total Expense
Objects:
$17,240,283 $41,257,051 $114,926,277 $13,250,000 -67.9% 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 77 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 78 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 $4 million, which is 49.6% 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 79 Expenditures by Function
Budgeted and Historical Expenditures by Function
Millions
Transfers
Non Expense
Capital Improvement Plan
FY2022
FY2023
FY2024
$0
$2
$4
$6
$8
$10
Expenditures
Capital Improvement
Plan
$1,107,190 $6,490,000 $11,965,941 $2,050,000 -68.4%
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 $4,050,000 -49.6% 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 80 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 $4.05 million FY 2023-24 budgeted expenditures are transfers out to other funds. $2.05 million of this is transfer outs to Capital Improvement Fund (Fund 510) for projects such as the 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 is not associated with a particular operating department.
Budgeted Expenditures vs Historical
Millions
Supplies And Services
Capital Outlay
Transfers
FY2022
FY2023FY2024
$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 $4,050,000 -49.6% Total Expense
Objects:
$8,707,162 $8,040,000 $17,645,191 $4,050,000 -49.6%
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 81 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, we do not expect to have 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 $4.05 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 $3,396,207 -54.4%
Assigned $0 $0 $0 0%
Total Fund Balance: $24,657,398 $7,446,207 $3,396,207 -54.4% City of South San Francisco | FY2023-24 Budget Book Page 82 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 83 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 84 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
City of South San Francisco | FY2023-24 Budget Book Page 85 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.
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
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 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) FY2022
FY2023
FY2024
$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%
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 87 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 88 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 89 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
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 90 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 91 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 92 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
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)
City of South San Francisco | FY2023-24 Budget Book Page 93 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 94 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 95 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 vs Historical
Millions
Interest & Rent
Revenue From Other Agencies
FY2022
FY2023FY2024
$-0.5
$0
$0.5
$1
$1.5
$2
$2.5
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 96 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
FY2022FY2023FY2024
$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 97 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 98 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 99 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 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% 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)
City of South San Francisco | FY2023-24 Budget Book Page 100 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
FY2022FY2023FY2024
$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 101 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 FY2024 % Change
Fund Balance — — —
Unassigned $3,713,677 $1,270,126 $1,434,004 12.9%
Restricted $0 $0 $0 0%
Total Fund Balance: $3,713,677 $1,270,126 $1,434,004 12.9% 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 102 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
City of South San Francisco | FY2023-24 Budget Book Page 103 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 104 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 105 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 $-556,278 $-450,234 -19.1%
Restricted $0 $0 $0 0%
Total Fund Balance: $2,023,015 $-556,278 $-450,234 -19.1% City of South San Francisco | FY2023-24 Budget Book Page 106 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 107 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 108 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
FY2022FY2023FY2024
$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 109 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 110 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 111 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
FY2022FY2023
FY2024
$0
$0.2
$0.4
$0.6
$0.8
$1
City of South San Francisco | FY2023-24 Budget Book Page 112 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 113 Fund Balance
Projections
Unassigned Restricted
FY2022 FY2023 FY2024
$0
$100K
$200K
$300K
$400K
$500K
$600K
$700K
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $0 $0 $0 0%
Restricted $163,662 $371,522 $576,522 55.2%
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 114 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 115 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 116 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 117 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.
Special tax B is levied to cover CFD-related maintenance and administrative costs 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
Budgeted Revenues by Source
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 118 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 119 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 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.
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 121 Budgeted Expenditures by Expense Type
Budgeted Expenditures vs Historical
Millions
Transfers
Interdepartmental
Supplies And Services
FY2022
FY2023FY2024
$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%
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)
City of South San Francisco | FY2023-24 Budget Book Page 122 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 123 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 124 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 125 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 or expenditures.
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 $4.88 million of donations shown in the table below, categorized under Other Revenue in the FY2022-23 Adjusted Budget, relates to funds received from multiple 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 $4,883,255 $0 0%
Total Revenue
Source:
$1,046,194 $0 $4,883,255 $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 126 Budgeted Expenditures by Function
The FY2023-24 budget includes no expenditures for operating purposes or capital projects.
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 $0 0%
Total Expenditures: $1,538,789 $255,000 $15,569,505 $0 -100% 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 $10,538,223 0%
Restricted $0 $0 $0 0%
Total Fund Balance: $10,908,572 $10,538,223 $10,538,223 0% Changes and Highlights
None
City of South San Francisco | FY2023-24 Budget Book Page 127 Transit
Station
Enhancement
In-Lieu Fee
(290)
Accounts for revenues that are collected as a negotiated community benefit for transit-related projects.
Summary
The City projects $0 in revenue and expenditure during FY2023-24 Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$250K
$500K
$750K
$1M
$1.25M
Revenues by Source
Revenue Source
Interest & Rent $14,203 $0 $0 $0 0%
Other Revenues $262,287 $0 $0 $0 0%
Total Revenue
Source:
$276,490 $0 $0 $0 0%
Name FY2023
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.
FY2024 Proposed (%
Change)
Expenditures by Expense Type
No Data To Display
Name FY2023
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
Projections
Unassigned
FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
$2M
$2.5M
$3M
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $2,496,092 $2,496,092 $2,496,092 0%
Total Fund Balance: $2,496,092 $2,496,092 $2,496,092 0% City of South San Francisco | FY2023-24 Budget Book Page 129 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 130 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 131 Budgeted Expenditures by Expense Type
Expense Objects
Interdepartmental $1,866 $2,800 $2,800 $3,652 30.4%
Transfers $0 $0 $1,309,593 $0 0%
Total Expense
Objects:
$1,866 $2,800 $1,312,393 $3,652 30.4%
Name FY2023
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.
FY2024 Proposed (%
Change)
Fund Balance
Projections
Unassigned Restricted
FY2022 FY2023 FY2024
$0
$2M
$4M
$6M
$8M
$10M
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $0 $0 $0 0%
Restricted $9,099,071 $7,986,678 $9,283,027 16.2%
Total Fund Balance: $9,099,071 $7,986,678 $9,283,027 16.2% Changes and Highlights
None
City of South San Francisco | FY2023-24 Budget Book Page 132 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 133 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 134 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)
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)
City of South San Francisco | FY2023-24 Budget Book Page 135 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 136 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 137 Budgeted Revenues by Source
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 138 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 139 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 140 Budgeted Revenues by Source
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 141 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 142 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 143 Budgeted Revenues by Source
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 $0 $145,000 N/A
Total Expense
Objects:
$110,618 $2,800 $2,800 $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 144 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 145 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 146 Budgeted Revenues by Source
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 147 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 148 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 149 Budgeted Revenues by Source
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 150 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 151 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 152 Budgeted Revenues by Source
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 153 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 154 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 155 Budgeted Revenues by Source
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 156 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 157 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 158 Budgeted Revenues by Source
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 159 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 160 Budgeted Revenues by Source
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 $6,300,000 48%
Total Expense
Objects:
$0 $4,257,029 $4,257,029 $6,300,000 48%
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 161 Fund Balance
The chart below shows a decline in fund balance since FY2021-22 to a negative position due to the transfer 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 somewhat by year end.
Projections
Unassigned
FY2022 FY2023 FY2024
$-2000000
$-1000000
$0
$1M
$2M
$3M
$4M
$5M
FY2022 FY2023 FY2024 % Change
Fund Balance — — —
Unassigned $3,890,857 $-1,611,172 $88,828 -105.5%
Total Fund Balance: $3,890,857 $-1,611,172 $88,828 -105.5% Changes and Highlights
Capital Improvement Projects:
City of South San Francisco | FY2023-24 Budget Book Page 162 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 163 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 164 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 165 Budgeted Revenues by Source
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 166 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 167 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 168 Budgeted Revenues by Source
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 169 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 170 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 171 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 $42.3 million of revenue, which represents a 21% increase over the prior year's adopted budget. The expenditures are projected to be $55.3 million, a 58% increase 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 172 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 Francisco 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. The projected revenue increase was based on the actual water use data in FY2022-23 on which the projected revenues for FY2023-24 are based.
Budgeted Revenues by Source
Charges for Services (99.4%)
Transfers (0.3%)
Interest & Rent (0.3%)
Budgeted Revenues by Source vs Historical
Millions
Other Revenues
Interest & Rent
Transfers
Charges for Services
FY2022
FY2023
FY2024
$-10
$0
$10
$20
$30
$40
$50
City of South San Francisco | FY2023-24 Budget Book Page 173 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 $145,000 -96.9% Total Revenue
Source:
$28,279,163 $34,878,227 $64,750,477 $42,360,172 21.5%
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 174 Budgeted Expenditures by Expense Type
The majority of the expenditure budget has been allocated for supplies and services. Normal operation costs such as gas, electricity and chemicals have gone up. Additional costs were projected in order to comply with new SB1383 mandate and other State regulations.
Budgeted Expenditures by Expense Type
Supplies And Services (66.9%)
Salaries And Benefififits (19.7%)
Debt Service (9.7%)
Interdepartmental (3.5%)
Capital Outlay (0.09%)
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
City of South San Francisco | FY2023-24 Budget Book Page 175 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 $37,017,521 132.8%
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 $55,337,051 58.6%
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)
City of South San Francisco | FY2023-24 Budget Book Page 176 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 $5,491,051 -70.3%
Nonspendable $0 $0 $0 0%
Total Fund Balance: $22,697,088 $18,467,931 $5,491,051 -70.3% 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 177 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 178 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 179 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 180 Budgeted Expenditures vs Historical
Millions
Capital Outlay
Interdepartmental
Salaries And Benefits
Supplies And Services
FY2022
FY2023
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 181 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 182 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 183 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 subsidies.
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 184 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 185 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 186 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 187 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 188 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 189 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 190 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 191 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 192 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 193 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 194 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 195 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 196 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 197 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 198 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 199 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 200 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 201 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 202 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 203 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 204 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 205 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 206 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 207 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 208 Changes and Highlights
City of South San Francisco | FY2023-24 Budget Book Page 209 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 210 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 211 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 212 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 213 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:
None
City of South San Francisco | FY2023-24 Budget Book Page 214
DEPARTMENTS
City of South San Francisco | FY2023-24 Budget Book Page 215 Departments Overview
BUDGETED CITY DEPARTMENTS
The City of South San Francisco is organized into eight administrative departments and six operating departments with one non-departmental classification used for miscellaneous charges that cannot be attributed to a specific department. Each department is summarized individually in the following pages. Below is a list of departments within the City:
General Government Departments
City Council – accounts for elected City Council members stipends and expenses related to official City functions.
Administrative support is provided by the City Manager’s Office.
City Clerk – administers City elections, is responsible for recording public meetings, maintaining official City records and publishing official public meeting agendas. The City Clerk is an elected official.
City Treasurer – responsible for investment of City funds. Administrative support is provided by the Finance Department.
The City Treasurer is an elected official.
City Attorney – deals with all legal matters as they relate to City functions. The City Council has appointed the law firm Meyers Nave to provide attorney services for the City.
City Manager – responsible for the implementation of City Council direction and community outreach.
Finance – accounts for the City’s finances, prepares the budget, processes payroll, pays vendors, and administers risk management. It also files all state and federally mandated financial reports, manages the City’s banking contracts and provides administrative support to the City Treasurer.
Human Resources (HR) – responsible for the recruitment and support of employees, maintenance of benefits, succession development, employee training, and labor negotiations.
Information Technology (IT) – in charge of acquiring and maintaining the City's IT infrastructure.
Operating Departments
Economic and Community Development – oversees planning and building functions, the Successor Agency to the ReDevelopment Agency (RDA), and general issues relating to the development of the economy and support of the community within the City.
Fire - responsible for the protection of life and property in the event of an emergency within the City.
Police – responsible for public safety to support quality of life within the City.
Library – provides access to materials such as books, magazines, DVDs, as well as programs and services to meet the informational and educational needs of the City.
Public Works – maintains City infrastructure, the Water Quality Control Plant and the City’s fleet of vehicles and large equipment, and oversees the Parking District. Manages the Capital Improvement Program, Traffic Advisory Committee, Right of Way and Environmental Inspections.
Parks and Recreation – provides for the physical, cultural and emotional well-being of the City, ensures the effective and safe use of the physical resources of the City, and maintains City facilities and parks.
City of South San Francisco | FY2023-24 Budget Book Page 216 City Council
Mission Statement: The City Council is the governing body of South San Francisco which establishes local law and policies through enactment of ordinances and resolutions. The Council also determines how the City shall obtain and spend funds, appoints members to all advisory municipal activities, and represents the City by serving on Regional and County committees and boards whose policies may impact South San Francisco (i.e. ABAG, MTC). The Council provides direction for the City Manager and sits as the Board of Directors to RDA Successor Agency.
City Council Responsibilities
Act as the governing body of South San Francisco
Establish local law and policies through the enactment of ordinances and resolutions Determines how the City shall obtain and spend funds
Appoints members to advisory municipal activities
Represent the City by serving on regional and County committees and boards whose policies may affect South San Francisco
Directs the City Manager and sits as the Successor Agency Board of Directors Elections:
The City Council has five members. Elections occur in even-numbered years. Three members are elected together, and the other two are elected in the next election. The Council selects the Mayor and Vice Mayor from its members in non-election years.
District Name Title Term Election Year
District 3 Buenaflor Nicolas Mayor 4-year term November 2026 District 2 Mark Nagales Vice Mayor 4-year term November 2024 District 1 Mark Addiego Councilmember 4-year term November 2026 District 4 James Coleman Councilmember 4-year term November 2024 District 5 Eddie Flores Councilmember 4-year term November 2026 City of South San Francisco | FY2023-24 Budget Book Page 217 Organizational Chart
City of South San Francisco | FY2023-24 Budget Book Page 218 Expenditures Summary
$269,486
$10,737
(4.15% vs. prior year)
Expenditures by Type
Budgeted vs. Historical Expenditures by type
Millions
Supplies And Services
Interdepartmental
Salaries And Benefits
FY2022FY2023
FY2024
$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
Expense Objects
Salaries And
Benefits
$166,679 $194,986 $196,886 $189,027 -3.1%
Supplies And
Services
$42,226 $50,560 $50,560 $36,560 -27.7%
Interdepartmental $43,772 $13,204 $13,204 $43,900 232.5% Total Expense
Objects:
$252,677 $258,749 $260,649 $269,486 4.1%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted
Budget vs. FY2024
Proposed Budget (%
Change)
City of South San Francisco | FY2023-24 Budget Book Page 219 Positions Summary
FY2023-24 Changes & Highlights:
Positions:
Budgeted payroll expenditures are realigned to reflect actual compensation to City Council members.
Supplies and Services Expenditures:
No changes.
City of South San Francisco | FY2023-24 Budget Book Page 220 City Treasurer
Frank Risso
City Treasurer
Mission Statement: To invest funds not currently required for the operation of the City to maximize revenues while ensuring the safety and availability of the City funds.
Responsibilities:
Invest City funds to achieve the maximum return on deposits Produce quarterly reports to identify amounts and types of investment instruments Coordinate financial transactions in cooperation with the Director of Finance Expenditures Summary
The budgeted expenditures for FY 2023-24 is 20% less than the FY 2022-23 adopted budget due to realignment of the projections to reflect the actual cost of operations.
$133,428
-$33,865
(-20.24% vs. prior year)
Projections on the salaries and benefits expenditures have been adjusted to reflect the actual payroll cost.
Budgeted vs. Historical Expenditures by type
Millions
Interdepartmental
Salaries And Benefits
Supplies And Services
FY2022FY2023
FY2024
$0
$0.05
$0.1
$0.15
$0.2
City of South San Francisco | FY2023-24 Budget Book Page 221 Expense Objects
Salaries And
Benefits
$36,964 $62,739 $63,351 $31,230 -50.2%
Supplies And
Services
$0 $102,060 $102,060 $102,060 0%
Interdepartmental $2,889 $2,493 $2,493 $138 -94.5%
Total Expense
Objects:
$39,853 $167,292 $167,904 $133,428 -20.2%
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)
Positions Summary
FY 2023-24 Changes & Highlights:
No changes
City of South San Francisco | FY2023-24 Budget Book Page 222 City Clerk
Rosa Govea Acosta
City Clerk
Mission Statement:
The City Clerk serves as a steward of the democratic process and is a liaison between the City Council and members of the public. She is a partner in democracy, providing information and ensuring transparency enhancing the public’s trust in local government. The City Clerk’s office is committed to serving the needs of the citizens of our community in a neutral and ethical manner by providing equal access to open and transparent government. The City Clerk is an elected representative of the people and serves a four-year term with legal responsibilities described in California Government Code Sections 40800, et seq., the Elections Code, and City ordinance.
The City Clerk ensures all council actions comply with federal, state, and local statues, including the Political Reform Act, the Brown Act, and the Public Records Act. Further, as Clerk of the Council and Successor Agency, the City Clerk maintains legislative materials for these legislative bodies. The Clerk serves as the archivist of City records and maintains custody of the City seal. The City Clerk and staff strive to meet these duties efficiently, courteously, neutrally and in a manner that is above all else in the best interests of the residents of South San Francisco.
The Department supports its mission to the City through:
Performing all legislative duties for the legislative bodies of the City Council, South San Francisco Successor Agency to the former Redevelopment Agency and its thirteen (13) Standing Committees pursuant to state and local government requirements, including: (1) Managing projected agenda items; (2) Noticing public hearings; (3) Preparing and publishing the agendas; (4) Finalizing and retaining resolutions and ordinances; (5) Preparing minutes for presentation to the legislative agency at issue.
Maintaining relationships with staff for the legislative agencies identified above, which includes day-to-day operations and interactions permitting information flow in a regular and consistent manner.
Managing the Citywide Records Management Program, legislative history, contracts, archives, and election activities in a variety of forms (paper and electronic) for all permanent records.
Conducting the recruitment and facilitating the appointment of Council’s appointed bodies, maintaining records pursuant to the Maddy Act, and maintaining policies and procedures.
Serving as Elections Official issuing nomination papers to potential candidates and assisting with measures, initiatives, or referendums.
Conducting all aspects of municipal elections.
Serving as Compliance Officer for all duties required under the Political Reform Act and regulations of the Fair Political Practices Commission.
Processing and overseeing the timely response of subpoenas and summons for all city related matters.
Recording, preserving, researching, and providing access to public records in compliance with the California Public Records Act.
Attesting City documents.
Maintaining codification of ordinances ensuring publication to the South San Francisco Municipal Code.
City of South San Francisco | FY2023-24 Budget Book Page 223 Overseeing the recruitment process for boards, commission, and committees for expiring terms and unscheduled vacancies.
Updating the department website with critical information to increase accessibility.
Managing and administering passport services as a Passport Acceptance Agency.
Providing Notary Public Services.
Administering Oaths of Office to City elected officials, employees, and appointed officials.
Serving as Department Head for the Office of the City Clerk, managing staff and day-to-day operations and departmental budget.
Representing the City at Public Events.
Accomplishment Highlights in Fiscal Year 2022-23:
Provided accurate and timely minutes for fifty-nine (59) Council proceedings.
Responded to 524 Public Records request as required under the California Public Records Act.
Conducted board and commission recruitment and appointment process for multiple positions and unexpected vacancies.
Conducted the November 2022 Election for Districts 1, 3, and 5, City Clerk and City Treasure seats in accordance with the California Elections Code including candidate orientations and Annual Council Reorganization.
Managed the electronic filing of mandated ethics training (AB1234) for elected officials, advisory body members, and designated filers.
Updated and adopted the City Council Procedures and Protocols Handbook.
Successfully implemented hybrid meetings and enhanced public access to Council meetings.
Enhanced accessibility and security features to Legistar and Laserfiche for efficiency.
Processed 502 passport applications and met requirements as set by the U.S. Department of State to continue serving as Passport Acceptance Facility.
Provided notary services to community members.
Ensured timely filing of Statements of Economic Interest (Form 700) and Campaign Statements (Form 460).
Successfully implemented Spanish interpretation services at City Council meetings as needed and upon request to engage communities that are underrepresented.
Continued to oversee and coordinate the placement of City’s inactive records at a secure records storage facility to achieve security, safety, and efficiency related goals.
Objectives for Fiscal Year 2023-24:
Continue to assist Departments with conversion of physical records to electronic form.
Update the City’s Records Retention schedule in line with the statewide movement towards electronic availability of records.
Coordinate a citywide Records Destruction event.
Develop and implement a Citywide Records Management Program.
Continue to evaluate the City Clerk’s Office process and procedures to improve efficiency to the public.
Update the City Council Procedures and Protocols Handbook.
Enhance the use of social media to increase civic engagement, identify and grow community partners.
Conduct recruitment of Records Clerk Technician to ensure efficient operation of services.
Continue to evaluate and refine hybrid City Council meetings using technology to improve communication and outreach.
Implement increased security measures for Corodata by restructuring record searches and storage services by department to enhance security of files.
Provide training to new employees and implement quarterly training for Legistar (Agenda Management), GovQA (Public Records Act Request), and Laserfiche (Records Management) users.
City of South San Francisco | FY2023-24 Budget Book Page 224 Organizational Chart
Key Performance Measures
City of South San Francisco | FY2023-24 Budget Book Page 225 Expenditures Summary
$1,265,011
$121,668
(10.64% vs. prior year)
Expenditures by Expense Type
Budgeted vs. Historical Expenditures by Type
Millions
Interdepartmental
Supplies And Services
Salaries And Benefits
FY2022
FY2023FY2024
$0
$0.25
$0.5
$0.75
$1
$1.25
$1.5
Expense Objects
Salaries And
Benefits
$733,810 $898,227 $909,334 $1,001,300 11.5%
Supplies And
Services
$105,357 $208,428 $208,428 $208,428 0%
Interdepartmental $48,513 $36,686 $36,686 $55,282 50.7% Total Expense
Objects:
$887,680 $1,143,342 $1,154,449 $1,265,011 10.6%
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 226 Positions Summary
Highlights and changes
FY 2023-24 Changes and Highlights:
Positions:
No changes
Supplies and Services Expenditures:
No changes
City of South San Francisco | FY2023-24 Budget Book Page 227 City Attorney
Sky Woodruff
City Attorney
MISSION STATEMENT:
The City Attorney is directly appointed by the City Council. The City Attorney represents and advises the City Council, Boards and Commissions, and officers and employees of the City in all matters of law pertaining to their respective offices and official activities. The City Attorney prepares all proposed ordinances, resolutions and amendments, prepares or approves the form of all other legal documents and represents the City in litigation to which the City is a party.
The City Attorney, whose services are retained by the City through a contract relationship, is responsible for the following services:
Providing legal advice and information to the Council and staff; Preparing legislation and legal documents;
Reviewing contracts, leases and agreements;
Providing legal defense and advice to the City in a manner that minimizes City liability and exposure; Providing legal advice to the City Council, City Manager, Departments, Boards and Commissions; Supporting staff in enforcing community standards and codes fairly; and Managing the City’s litigation.
ACCOMPLISHMENT HIGHLIGHTS IN FISCAL YEARS 2022-23:
Legislative Actions
Drafted or worked with staff on drafting the following ordinances and assisted staff in processing them for adoption:
Zoning Amendment relating to 2040 General Plan Update
Triennial Building Code Adoption
Residential and Non-Residential Reach Code regarding building electrification and electronic vehicle charging stations
Article 34 Ballot Measure Authorization
Creation of the Community Equity and Safety Commission
“Point of sale” sewer later inspection and repair requirement Update of the City Council Districts as part of decennial census update Disposable foodware regulations
Other Zoning Ordinance updates related to ADUs and large family daycare homes Military equipment use policy
Prohibition on the re-sale or possession of used catalytic converters Assisted City staff with completion of the General Plan update, CEQA analysis, and related Zoning Code/Climate Action Plan update, and the processing of new development projects in anticipation of the update.
Assisted City staff with the preparation and submittal of the 2023-2031 Housing Element Update.
Assisted City staff with the proposed Lindenville Specific Plan Preferred Land Use Alternatives.
Assisted City staff with proposed Orange Memorial Park and Centennial Trail Master Plan review and approval issues.
Advised Council and staff regarding the proposed Childcare Parcel Tax Initiative and prepared materials related to the election on the initiative.
Oyster Point Development Project
The City Attorney's Office continued to assist with the Oyster Point Development Project, including:
Oversight Board approval of FY 23-24 ROPS of the Successor Agency, including funding for the Successor Agency’s obligations for preparation of the open space parcel; Encroachment and Maintenance Agreements and related easements/access agreements for Phases ID – IVD; and
The Oyster Point Sanitary Sewer Pump Station Relocation project.
Economic Development and Planning
City of South San Francisco | FY2023-24 Budget Book Page 228 Worked closely with the Economic Development and Planning Divisions to negotiate and prepare development project applications for approval, including preparing environmental documentation, drafting exclusive negotiating rights agreements (ENRA), development agreements, purchase and sale agreements, and processing entitlements.
The following list is a sampling of some of the projects that we assisted with:
Closing of Purchase and Sale Agreements for the Firehouse Live/Work Project at Baden Avenue; Surplus Land Act compliance and related purchase and sale agreement matters regarding proposed hotel development at Oyster Point with Ensemble Investments;
Approval of the proposed Southline subdivision and development project at 30 Tanforan Avenue.; Approval of residential development at 180 E Camino Real and related ALUC determination process; Finalization of entitlements and Development Agreement for 30 Tanforan/Southline project and assisted staff with various other agreements with other agencies to facilitate initiation of construction. Worked with City staff and prepared multiple documents for the sale of property and issuance of a loan as part of the development at 432 Baden Avenue to create affordable housing units by Baden Station Investors, including assisting with documents in the construction loan closing process.
Continued to collaborate with staff on potential retention of 616 and 700 Linden Avenue for development of parks in the Oldtown area, including assisting with appraisal, environmental review, and presentation of proposal to Countywide Oversight Board.
Assisted City staff with the negotiation of amendments to the Purchase and Sale Agreement and Development Agreement for PUC site development; and assisted and prepared multiple documents for close of escrow on the PUC site.
Advised staff regarding multiple housing issues.
Civic Campus Project
Assisted staff with property acquisition, public contracting, and other issues related to the Civic Campus project, including:
Completing the processes for the City to obtain ownership of two remnant parcels necessary for completion of the project. One required identifying the current owner and negotiating a free transfer of the property to the City and preparing all conveyance documents. The other involved a successful eminent domain case to obtain ownership from a corporate owner that hadn’t existed for over a century.
Advice regarding complicated procurement issues related to construction and services contracts.
Assistance in ongoing negotiations with the San Francisco Public Utilities Commission related to property ownership and access.
Assistance with purchasing of Information Technology and office equipment for the project.
Information and Technology
Assisted staff with continued efforts to promote expansion of telecommunications technology in the City and enforcing the City's current telecommunications regulations, including the following:
Negotiation and approval of Master Encroachment Agreements with Mobilitie and SageBrush Cable; Advice regarding fiber conduit installation issues as a part of Open Trench negotiations with Intermountain, Inc. at West Orange Ave. and related SFPUC property rights issue; Assisted with contracting for the community wi-fi program Public Works and Contracting
Assisted staff with the provision of certain public services and other public works projects, including the following:
Procurement for design services, approval of design approaches, and CEQA evaluation for the Orange Memorial Park Swim Center Project;
Advice regarding services and construction for the Orange Memorial Park Sports Field Project; Advise on procurement process and prepare documents for CDBG Curb Ramp Replacement Project Worked with City staff to respond to construction project Claims and mediation demand regarding Linden Avenue Traffic Calming Project (Burch).
City Procurements
Assisted staff with the development of a Joint Operating Agreement for the Economic Development Center. Worked with staff to negotiate amendments to lease agreement for Fitness Therapy at 634 El Camino Real.
Code Enforcement
Advised staff on matters related to enforcement of the City’s Tenant Relocation Payment Ordinance for tenants displaced due to substandard housing.
City of South San Francisco | FY2023-24 Budget Book Page 229 Advised staff on the enforcement of the City’s Solid Waste Ordinance related to businesses unlawfully collecting and hauling waste in the City.
Assisted staff regarding enforcement of the City’s ban on the sale of flavored tobacco.
Miscellaneous-Additional City Operations
Assisted Council and staff with City Manager transition process.
Collaborated with staff on the development of the Memorandum of Understanding with the South San Francisco Unified School District for the School Liaison Officer Program.
Represented the City in litigation matters handled by the City Attorney’s Office. Managed and oversaw outside counsel in the defense of litigation against the City.
Provided citywide staff and commission trainings on the Brown Act, AB 1234, and sexual harassment prevention.
Reviewed and responded to approximately 450 Public Records Act requests.
Provided Planning Commission trainings on the Brown Act and Commission Roles and Responsibilities.
Provided support to Police Department through the prosecution of Municipal Code violations, abatement of deadly weapons through court proceedings, protection of confidential police records, including responding to public records requests pursuant to SB 1421 (2018), subpoena and Public Records Act responses.
Provided support and guidance to staff navigating clean-up of homeless encampments.
Provided continuing support and advice to the South San Francisco Conference Center Authority.
OBJECTIVES FOR FISCAL YEAR 2023-24:
Continue to assist City Council with downtown and business development initiatives.
Provide in-depth training on legal topics and requirements to staff and Boards and Commissions.
Continue to assist City staff with implementation of the Long Range Property Management Plan and the disposition of Successor Agency properties.
Continue to assist City staff with the delivery of the Civic Campus project and the implementation of other Measure W initiatives.
Continue to assist Staff with issues relating to Housing Element implementation, compliance, and navigation of state law/HCD Guidance.
Continue to assist Staff with implementation of objective design review criteria and compliance with SB 35, SB 330, SB 9 and Housing Accountability Act, as well as with anticipated initiatives to develop options for encouraging development of affordable housing.
Continue to assist City with implementation of ordinances implementing new programs listed above.
Assist City staff with implementation of new General Plan and updated Zoning Ordinance.
Assist City staff with updates to internal city policies and provide training on implementation.
Continue to assist City staff with the preparation, negotiation, environmental review and entitlement process for residential and commercial development projects.
Continue to assist City staff with the preparation, drafting and adoption of new ordinances.
Organizational Chart
City of South San Francisco | FY2023-24 Budget Book Page 230 Expenditures Summary
$1,108,825
$168,535
(17.92% vs. prior year)
Expenditures by Expense Type
Budgeted vs. Historical Expenditures by Type
Millions
Interdepartmental
Supplies And Services
FY2022
FY2023
FY2024
$0
$0.25
$0.5
$0.75
$1
$1.25
Expense Objects
Supplies And
Services
$1,121,558 $937,808 $937,808 $1,100,717 17.4%
Interdepartmental $16,899 $2,482 $2,482 $8,108 226.7%
Total Expense
Objects:
$1,138,457 $940,290 $940,290 $1,108,825 17.9%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.
FY2024 Proposed (%
Change)
Changes and Highlights
Supplies and Services Expenditures:
$950,000 Legal Services
$150,000 Legal Settlements
City of South San Francisco | FY2023-24 Budget Book Page 231 City Manager
Sharon Ranals
City Manager
Mission Statement: The daily business of City operations is the responsibility of the City Manager, the Chief Executive Officer of the municipal corporation. The City Manager’s Office implements policy decisions of the City Council, provides leadership and strategic direction to the city’s department head team and organization as well as ensuring that initiatives and programs align with the City’s General Plan and reflect the values of our community. The City Manager’s Office provides overall guidance to all City operating departments and is responsible for the administration of City programs to ensure the delivery of high-quality services in an efficient and cost-effective manner. This includes oversight of major Cityinitiated projects, outreach to and involvement with community members on issues of local concern, direction of the annual budget process and coordination of City Council agendas. The City Manager’s office includes administration of Capital Projects, Communications, Community Outreach, Equity, and Sustainability, and provides a resource for general information for the citizens of South San Francisco. Appointment of City personnel falls under the authority of the City Manager.
Accomplishment Highlights in Fiscal Year 2022-23:
Continued Covid-19 recovery efforts, including economic recovery, housing stabilization, bridging the digital divide, support for impacted residents and businesses, and promoting and maintaining health.
Maintained the City’s financial health. Prioritized significant projects, identified funding sources, including city reserves, state, and federal relief dollars, and developed a spending plan for delivery of important capital and public service projects.
Successfully completed negotiations with relevant city employee labor groups.
Further progress made on improving the Downtown Area:
Secured funding and advanced progress on creating Linden Park Studied upgraded lighting on Grand Avenue and Linden Avenue Started construction of the Grand Avenue and Airport Boulevard Streetscape Improvements project to improve pedestrian and bicycle connections from the West Plaza of the new South San Francisco Caltrain Station to the Downtown area.
Completed the General Plan, Climate Action Plan, and Childcare Master Plan.
Developed a city-wide Sustainability Committee and implemented selected Climate Action Plan initiatives.
Seated a Joint Advisory ad-hoc Committee of the Child Care Master Plan.
Ensured start-up of the Commission on Equity and Public Safety.
Engaged the Promotores program, linking residents to services, developing partnerships with local agencies, and promoting city events and services.
Refined and implemented Healthy SSF, including Every Kid Deserves a Bike program.
Designed and implemented the City’s Volunteer initiative with a volunteer recognition dinner and award ceremony of the Presidential Service Awards during April 2023 (National Volunteer’s month).
Transitioned to a new City Manager, Sharon Ranals, with the departure of former Manager, Mike Futrell, in December of 2022.
Continued community engagement and advanced design of the new Orange Memorial Park Aquatic Center.
Awarded a $2.4 million grant from CleanCA for Centennial Way Trail improvements and engaged the community in the design process.
Began construction of the new sports field at Orange Memorial Park.
Adoption of the Orange Memorial Park Master Plan.
Adoption of the Centennial Way Trail Master Plan.
Advanced design of landscape, parking area and Bay Trail improvements at Oyster Point 2C.
Awarded $2.3 million of earmark funds from Representative Mullin for development of Linden Ave. Park.
Awarded $1.5 million federal earmark for the Library | Parks & Recreation center. Worked to bring back the Farmers' Market to the City.
Objectives For Fiscal Year 2023-24
Appoint an Assistant City Manager.
Develop teamwork and collaboration among department heads.
Plan and develop strategy to replace the City Hall Annex and improve the City Hall block.
Pursue acquisition and development of open space and park land downtown (complete acquisition of Linden property), Sign Hill (private open space).
City of South San Francisco | FY2023-24 Budget Book Page 232 Implement recommendations of the Childcare Master Plan, which supports conversion of the Orange Avenue Library to a pre-school when the library relocates to the Civic Campus in 2023, and expanding spaces at Westborough Park, toward the goal of insuring that a preschool option will one day be available for all South San Francisco children.
Monitor delivery of departmental goals associated with implementation of the General Plan and Climate Action Plan. Work with HR to implement employee inclusion and belonging programming.
Implement recommendations of the Racial and Social Equity Plan.
Complete construction and reopen the sports field at Orange Memorial Park.
Begin construction of the new Orange Memorial Park Aquatic Center.
Begin construction of Centennial Way Trail Improvements.
Begin community engagement for the design of Linden Avenue Park.
Complete construction of landscape, parking area and Bay Trail improvements at Oyster Point 2C.
Complete construction of Matsumoto Plaza.
Installation of public art at Matsumoto Plaza.
Complete construction and open the new Library | Parks and Recreation center.
Develop design and delivery plan for Westborough and 840 West Orange Avenue Preschools.
Become a certified Age Friendly City and begin to implement initial goals identified by the Age Friendly Steering Committee.
Organizational Chart
City of South San Francisco | FY2023-24 Budget Book Page 233 Key Performance Measures
City of South San Francisco | FY2023-24 Budget Book Page 234 Expenditures Summary
$4,931,075
$403,078
(8.90% vs. prior year)
Expenditures by Expense Type
Budgeted vs. Historical Expenditures by Type
Millions
Interdepartmental
Supplies And Services
Salaries And Benefits
FY2022FY2023
FY2024
$0
$1
$2
$3
$4
$5
$6
Expense Objects
Salaries And
Benefits
$2,483,208 $2,793,028 $2,863,694 $3,243,094 16.1%
Supplies And
Services
$1,384,345 $1,618,609 $2,344,542 $1,543,609 -4.6%
Interdepartmental $44,144 $116,360 $116,360 $144,372 24.1% Total Expense
Objects:
$3,911,696 $4,527,997 $5,324,597 $4,931,075 8.9%
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 235 Positions Summary
Fiscal Year 2022-23 Changes
Positions:
Added 2.0 FTE Deputy City Manager
Added 1.0 FTE Diversity, Equity and Inclusion Officer
Delete 1.0 FTE Management Analyst II
Delete 1.0 FTE Communications Director
Delete 1.0 FTE Assistant to the City Manager
Fiscal Year 2023-24 Changes and Highlight:
Positions:
None
Supplies and Services Expenditures:
$60,000 Federal legislative assistance, funding requests $35,000 City Councilmembers district outreach
$25,000 Climate Action Plan Dashboard
$20,000 LPR Grand Opening promotion
$10,000 Neighborhood Association grants
$150,000 TOTAL
City of South San Francisco | FY2023-24 Budget Book Page 236 Finance
Karen Chang
Director of Finance
Mission Statement:
The Finance Department provides accurate, transparent, complete, and timely financial information to support the City’s operations while ensuring South San Francisco long-term fiscal sustainability. The department is responsible for safekeeping, management, and accounting of the City’s financial assets. The department is responsible for payroll administration, accounts payable processing, business licenses issuance, risk, and debt management, while acting in a fiduciary capacity for assessment districts.
The Department supports its mission to the City through:
Budgeting and accounting for financial transactions to ensure optimal management of City revenues and appropriations, and accurate recording and reporting of financial transactions in accordance with regulations and standards;
Building multi-year forecasts to assist effective financial decision-making and future application of resources; Managing payment of vendors and City employees to effect continued provision of City services and programs, and avoid delays to public projects;
Receiving and accurately recording revenues from various sources to ensure funds are available to support City projects and programs;
Overseeing the City’s cash flow needs to support prudent investment of funds by the City Treasurer; Establishing strong internal controls to maintain control of, and accountability for, City funds; Managing the City’s annual financial audit and production of the Annual Comprehensive Financial Report (ACFR) in conjunction with the City’s independent auditor;
Managing and maintaining the City’s Business License program.
Accomplishment/Initiative Highlights in Fiscal Year 2022-2023:
Issued $65.0 million 2022A series Lease Revenue Bonds to finance construction of the new Aquatics Center, Orange Park Sports Field
Obtained Judicial Validation for Issuance of Pension Obligation Bonds (POBs) Completed FY2021-22 financial audit and Annual Comprehensive Financial Report (ACFR) with clean audit report and awarded the Certificate of Achievement for Excellence in Financial Reporting by the Government Finance Officers Association (GFOA)
Received the GFOA Distinguished Budget Award for FY 2022-23 Implemented interactive web-based ClearGov budget book software solution to provide a more user-friendly and interactive experience for users and to achieve efficiencies during the budget collation and review process; Developed a fiscal sustainability plan to support the City’s long term financial health; Successfully filled the Finance Director, Payroll specialist and accountants vacant positions.
Completed the onboarding implementation of Capital Improvement Program in ClearGov by Public Works.
Completed a Master Fee Study to ensure that the Citywide fees align with economic trends.
Renewed the commercial banking contract.
Implemented a position budget model to improve efficiency and accuracy to personnel budgeting and future labor negotiation
Objectives for Fiscal Year 2023-2024:
Complete a request for proposals and identify new enterprise resource planning software to enhance the City’s financial and accounting functions;
Complete FY2022-23 audit and ACFR in a timely manner with a clean audit report; Modernize the business license tax structure;
Hire consultant for Transient Occupancy Tax (TOT) auditing service and short-term rental monitoring program; Facilitate and coordinate the issuance of CFD for E101 projects.
Issue an RFP for auditing services;
Obtain GFOA Certificate of Excellence in Financial Reporting for FY2022-23; Obtain GFOA Distinguished Budget Award for FY 2023-24; and Implement new Governmental Accounting Standards Board (GASB) Accounting Pronouncements City of South San Francisco | FY2023-24 Budget Book Page 237 Organizational Chart
Key Performance Measures
City of South San Francisco | FY2023-24 Budget Book Page 238 Expenditures Summary
$3,992,281
$99,405
(2.55% vs. prior year)
Expenditures by Expense Type
Budgeted vs. Historical Expenditures by Type
Millions
Interdepartmental
Supplies And Services
Salaries And Benefits
FY2022FY2023
FY2024
$0
$1
$2
$3
$4
$5
Expense Objects
Salaries And
Benefits
$2,526,002 $3,115,243 $3,172,557 $3,333,330 7%
Supplies And
Services
$276,370 $641,188 $1,096,083 $520,488 -18.8%
Interdepartmental $346,545 $136,445 $136,445 $138,463 1.5% Total Expense
Objects:
$3,148,918 $3,892,875 $4,405,085 $3,992,281 2.6%
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 239 Positions Summary
Position changes during FY 2022-23:
Remove 1 FTE Payroll Technician
Add 1 FTE Payroll Specialist II
Remove 1.0 FTE Accounting Technician
Add 1 Payroll Specialist I
Underfilled 1 Financial Analyst with Accountant I
Fiscal Year 2023-24 Changes and Highlights:
Positions:
None
Supplies and Services Expenditures:
$10,000 Conferences, travel and mileage for staff
$ 9,300 Financial Consulting fee increase
$19,300 TOTAL
City of South San Francisco | FY2023-24 Budget Book Page 240 Non-Departmental
Non-departmental expenditures are General Fund expenditures that benefit the city as a whole, and that do not fit into one particular department, including Animal Control services, C/CAG, and grant writing consulting services. It also includes general transfers from the General Fund to other funds (excluding CIP).
Expenditures Summary
Expenditures are increasing by $0.25 million in the FY2022-23 budget compared to the FY2021-22 adopted budget due to an increase in Animal Control costs recharged to the City by the County and an addition to the budget to pay for all Commissioner stipends from non-departmental as opposed to individual departments. The budget also includes subsidy transfers from the General Fund to the Benefits Fund ($0.25 million) and the Storm Water fund ($0.25 million). $1,894,367
-$150,000
(-7.34% vs. prior year)
Expenditures by Expense Type
Budgeted vs. Historical Expenditures by Type
Millions
Salaries And Benefits
Transfers
Supplies And Services
FY2022
FY2023
FY2024
$0
$2.5
$5
$7.5
$10
$12.5
Expense Objects
Salaries And
Benefits
$1,424,646 $0 $608,000 $0 0%
Supplies And
Services
$1,147,557 $1,544,367 $1,544,698 $1,394,367 -9.7%
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 241 Transfers $9,202,406 $500,000 $700,000 $500,000 0%
Total Expense
Objects:
$11,774,609 $2,044,367 $2,852,698 $1,894,367 -7.3%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adjusted
Budget
FY2024 Proposed
Budget
FY2023 Adopted vs.
FY2024 Proposed (%
Change)
FY 2023-24 Changes & Highlights:
None
City of South San Francisco | FY2023-24 Budget Book Page 242 Human Resources
Leah Lockhart
Director of Human Resources
Mission Statement: The Human Resources Department serves as a cooperative and engaged partner in supporting the City’s goals and values. We are committed to working strategically and mutually with departments to provide programs and services that support a culture of achievement, continuous improvement, safety, employee empowerment, and teamwork.
The Department supports its mission to the City through:
Employee Development and Engagement
Benefits and Wellness Programs
Recruitment, selection and onboarding
Classification and Compensation administration
Employee Relations and Performance Management
Labor-Management Partnerships
Occupational Health and Safety and Worker’s Compensation Administration Human Resources Information Management and Regulatory Compliance Accomplishment Highlights in Fiscal Year 2022-23:
Implemented a Paid Family Leave Program benefit for City Employees.
Continued implementation and administration of Citywide COVID-19 Prevention and Response Implemented a new Employee Assistance Program with expanded mental health benefits and resources Completed the third year of the Youth Summer Internship Program and selected 12 summer interns from South San Francisco high schools.
Completed labor negotiations for successor MOUs with 5 recognized bargaining units.
Conducted 32 recruitments for full-time regular positions Developed and implemented 14 new job classifications for expanded positions and restructuring in multiple operating departments.
Onboarded 62 new full-time employees, and administered 32 internal promotions.
Maintained robust safety training program with resumed in-person training, conducted safety inspections of all City facilities
Implemented enhanced features in the Human Capital Management System to increase efficiency, such as automatic step adjustments.
Implemented departmental reorganization and expanded staffing, with a focus on support for learning and development and employee relations services.
Program, implemented policy and procedure updates in accordance with changing Federal and State guidelines
Objectives for Fiscal Year 2023-24:
Conduct a City-wide employee engagement survey
Activate Employee Engagement Committee resume in-person employee recognition program.
Continue to maintain COVID-19 Prevention and Response Program, implemented policy and procedure updates in accordance with changing Federal and State guidelines
Implement renewed and updated LEAP Leadership Academy, including an Executive Session with 360-degree assessments
Implement paperless onboarding and expanded new hire orientation Expand Youth Summer Internship Program to include partnerships with local employers Continue review and analysis of recruitment, training, policies and employee benefits and resources for potential changes or enhancements to better support diversity, equity and inclusion objectives.
Complete an FLSA Audit to ensure regulatory compliance.
Expand safety program with a focus on leadership and management training.
Develop and conduct Diversity, Equity and Inclusion training for City employees Expand mental health resources and services for City employees through Employee Assistance Program enhancements and specialized services for first responders.
City of South San Francisco | FY2023-24 Budget Book Page 243 Organizational Chart
Key Performance Measures
City of South San Francisco | FY2023-24 Budget Book Page 244 Expenditures Summary
$2,884,524
$366,521
(14.56% vs. prior year)
Expenditures by Expense Type
Budgeted vs. Historical Expenditures by Type
Millions
Interdepartmental
Supplies And Services
Salaries And Benefits
FY2022
FY2023
FY2024
$0
$0.5
$1
$1.5
$2
$2.5
$3
$3.5
Expense Objects
Salaries And
Benefits
$1,559,383 $2,057,353 $2,104,444 $2,365,049 15%
Supplies And
Services
$398,080 $394,284 $513,299 $464,284 17.8%
Interdepartmental $108,465 $66,366 $66,366 $55,192 -16.8% Total Expense
Objects:
$2,065,928 $2,518,004 $2,684,109 $2,884,524 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 245 Positions Summary
FY 2023-24 Changes and Highlights:
Positions:
$40,000 Interns - Youth Summer Internship Program (YSIP) Supplies and Services Expenditures:
$100,000 Labor Consultant - Negotiations & Contract Administration $40,000 Classification & Compensation Consultant
$20,000 Safety Consultant - Training & Policy Management $5,000 YSIP-related materials
($45,000) Transfer YSIP wages ($40,000 to personnel budget) and materials costs ($5,000 - see above) $120,000 TOTAL
City of South San Francisco | FY2023-24 Budget Book Page 246 Economic and Community Development
Nell Selander
Director of Economic and Community Development
Mission Statement: The Department of Economic and Community Development is responsible for the preservation and improvement of the physical and economic conditions of the South San Francisco Community. The Department provides the administrative oversight that contributes to the successful completion of the goals, objectives, and daily operations of the Division of Economic Development, Redevelopment, Building, Planning, Housing and Community Development.
The Department supports its mission to the City through:
Promote and maintain quality development and economic vitality.
Build a beautiful city and foster high-quality urban design through the management of the General Plan and other land use plans, regulations, and initiatives.
Oversee the regulatory functions in a way that assures balanced, high-quality development and safeguards life, property, and public welfare in buildings. Ensure that projects conform to plans and conditions when they are built.
Support local businesses and foster a vibrant, balanced source of jobs for local residents.
Achieve the highest level of customer service through teamwork, dedication, initiative, innovation, and continuous learning, training and adoption of best practices.
Maintain a work culture that is professional, supportive, trusting, honest, fast-paced, fun, genuine, and respectful.
Accomplishments in Fiscal Year 2022-23:
1. General Plan (Shape SSF) Adoption with companion zoning, Climate Action Plan adopted
2. Active South City Bicycle and Pedestrian Plan adopted
3. Southline Master Plan, Phase 1 Precise Plan, and EIR approved
4. Other entitlements – IQHQ 580 Dubuque; Bertolucci’s Housing, 121 E. Grand R&D, 100 E. Grand R&D, 180 El Camino Real R&D and Housing; 121 E Grand Phase 3; Bertolucci’s Housing; 40 Airport Housing
5. Housing Element Certified January 2023
6. 7 South Linden Housing (March 2023)
7. 120 E. Grand R&D (April 2023)
8. Vantage Precise Plan and Master Plan (R&D) May 2023
9. 1477 Huntington Housing (June 2023)
10. Over The Counter permits: 879
11. Total permits: 2,130
12. Total inspections: 13,939
13. Opened Oyster Point Marina
14. Permits issued on SouthLine Development
15. Adopted 2022 tri-annual codes w/ Residential Reach Code
16. State of California Governor’s Office of Business and Economic Development (GO Biz) grant of $1million supporting the Economic Advancement Center (EAC)
17. US Dept. Of Labor grant of $500,000 supporting workforce development
18. Facade and Tenant Improvement Grant Program assisting 27 small businesses with ADA upgrades of $25,000 grant funds each
19. BIO Conference in Boston, marketing the City’s Biotech cluster
20. 432 Baden begins construction
21. 201 Baden closes escrow
22. Rental assistance continued through the YMCA
23. Guaranteed Basic Income (GBI) concluded, and final report submitted to Council
24. ROEM construction completed and lease up
Objectives for Fiscal Year 2023-24:
1. General Plan Implementation – focus on development and CEQA checklists to streamline the application and review process
2. Zoning Code clean-up Summer 2023
3. Lindenville Specific Plan Adoption
4. Work with Housing on Housing Element Programs
5. Upgrade / create interactive GIS / Zoning applications
6. Website overhaul
City of South San Francisco | FY2023-24 Budget Book Page 247
7. Obtain and fill Plans Examiner/Building Inspector
8. Adopt Non-Residential Reach Codes
9. Continue Staff training
10. Obtain additional staff certifications
11. Work with I.T. to explore permitting software
12. Continue with increased customer satisfaction
13. Property Based Improvement District (PBID) exploration
14. Downtown vacancy strategy
15. San Mateo County small business grants
16. Economic Advancement Center (EAC) sustainability strategy
17. Hiring Economic Development Specialist
18. Fill Management Analyst I and II positions
19. Compliance with SB341 (Redevelopment successor)
20. Provide support and/or the opportunity for one new affordable housing project to begin pre-development
21. Adoption of housing fund spending framework
22. Begin work on Anti-Displacement Roadmap (to be completed 2024/25) Organizational Chart
City of South San Francisco | FY2023-24 Budget Book Page 248 Key Performance Measures
City of South San Francisco | FY2023-24 Budget Book Page 249 Expenditures Summary
$8,499,933
-$407,837
(-4.58% vs. prior year)
Expenditures by Expense Type
Budgeted vs. Historical Expenditures by Type
Millions
Capital Outlay
Interdepartmental
Supplies And Services
Salaries And Benefits
FY2022
FY2023
FY2024
$0
$10
$2.5
$5
$7.5
$12.5
Expense Objects
Salaries And
Benefits
$5,162,249 $5,802,705 $5,899,215 $5,487,087 -5.4%
Supplies And
Services
$5,517,152 $2,795,231 $9,327,181 $2,644,231 -5.4%
Capital Outlay $0 $40,000 $113,400 $0 -100%
Interdepartmental $327,517 $269,834 $269,834 $368,615 36.6% Total Expense
Objects:
$11,006,918 $8,907,770 $15,609,630 $8,499,933 -4.6%
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 250 Positions Summary
Position changes during FY 2022-23:
Remove 1 FTE Plans Examiner / Building Inspector
Add 1 FTE Assistant Building Official
FY 2023-24 Changes & Highlights:
Positions:
None
Supplies and Services Expenditures:
General Fund:
$150,000 Bio-conference Marketing
$150,000 TOTAL
Affordable Housing Fund:
$50,000 Advance relocation payments to tenants displaced by code enforcement actions $50,000 TOTAL
Developer Deposit / Contribution Fund:
$200,000 Anti-Displacement Road Map
$150,000 Property Base Improvement District Consultant
$350,000 TOTAL
City of South San Francisco | FY2023-24 Budget Book Page 251 Fire Department
Jesus Magallanes
Fire Chief
Mission Statement: The South San Francisco Fire Department exists to protect people, property and the environment from the impacts of fire, medical emergencies, the release of hazardous materials and natural or human caused disasters. We will work to prevent injury and damage through education, fire prevention and fire/ life safety code enforcement.
The Department supports its mission to our community through:
Education
Fire Prevention
Fire Code Enforcement
Emergency Response
Emergency Medical Services
Disaster Preparedness
Fire Administration
Accomplishments in Fiscal Year 2022-23:
Fire personnel responded to 8,944 incidents in 2022.
There were 6,725 ambulance dispatches and 4,285 ambulance transports in 2022.
Fire Prevention completed and State mandated inspections and reported to City Council Fire Prevention conducted 3,888 inspections, 2,975 on new and existing facilities, and opened 1,696 permits.
The Training Division completed over 16,000 hours of training.
Over 4,500 hours of CERT volunteer and training hours
More than 7.14 million in fees collected for Fire Prevention Inspections, Ambulance Transport, Plan Checking, and Safety Classes.
Hired four Paramedic Firefighters, Six Emergency Medical Technicians, Safety Inspector I, and an Accounting Assistant II.
Promoted one Deputy Fire Marshal, two Apparatus Engineers and an Administrative Assistant, Senior.
Completed 18-month probationary training for four Paramedic/Firefighters Implemented a Fire Safety Inspector Intern position program Responded to nine separate OES incidents with 19 different crews or single resource deployments creating over $500,000 in OES reimbursement fees for service.
Qualified two acting battalion chiefs, two acting captains, two acting engineers, accredited a Strike Team Leader, and opened 10 position task books.
Completed specifications and ordered two type one fire engines, one medium duty ambulance and a rescue boat.
Upgraded Mobile Data Terminals and mobile router technology on 10 apparatus.
Begin design of new Fire Station 63
Supported career development by sending 61 different personnel to California State Fire Marshal, National Wildfire Coordination Group and FEMA certified training classes.
Purchased two new thermal imagers, six self-contained breathing apparatus, seven Lucas automated compression devices, 10 defibrillators, a new US&R search camera, upgraded SCBA fill stations to 5500psi standard and purchased two set of wildland PPE pants for the department.
Hosted several Confined Space Operations, Trench Rescue Operations, Rope Rescue Technician, and Rope Rescue Awareness classes.
Assisted in hosting a Fall and Spring, San Mateo County Fire Academy and City College of San Francisco Fire Academy
Completed Hazardous Materials First Responder Operations for the entire department.
Hosted State Fire Marshal Instructor 1 and Instructor 2 classes and trained 12 Unmanned Aerial Vehicle pilots.
Removed all PFAS containing Class B foam in accordance with SB1044.
Completed a CERT academy.
Held a Citywide EOC training.
Completed the Debris Removal Plan.
Activated EOC to handle the January winter storm events.
Completed the 2022 Fire Code adoption.
Participated in the 100 anniversary of Fire Prevention week by teaching Hands-only CPR and bleeding control to approximately 1200 high school sophomore and junior students in South San Francisco Unified High Schools. th
City of South San Francisco | FY2023-24 Budget Book Page 252 Objectives for Fiscal Year 2023-24:
Continue to review, revise and adopt department policies and procedures.
Evaluate current and future department services.
Utilize regional opportunities and develop in-house exercises to reinforce EOC staff training. Work with IT to Implement new software to support Patient Care Reports, and ambulance reimbursement.
Continue to improve programs aimed at reducing chronic carcinogen exposures at the stations and on emergency scenes.
Continue supporting employee wellness with Peer Support, mindfulness and flexibility training.
Continue to collaborate with Human Resources Department to recruit Paramedic/ Firefighters, EMTs and to create new positions in the Fire Department.
Continue design of station 63 and work solidify future station 62 opportunities.
Continue to complete 100% of mandated inspections and report our annual Fire Prevention metrics to City Council Begin new unmanned aerial vehicle program.
Complete rehabilitation of training tower.
Utilize grant funds to complete station 61 security upgrade.
Host CERT academy
Support Neighborhood Emergency Response Teams
Institute a Citizens Fire Academy
Continue progressing toward the department reorganization plan.
City of South San Francisco | FY2023-24 Budget Book Page 253 Organizational Chart
City of South San Francisco | FY2023-24 Budget Book Page 254 Key Performance Measures
City of South San Francisco | FY2023-24 Budget Book Page 255 Expenditures Summary
$32,761,869
$1,448,577
(4.63% vs. prior year)
Expenditures by Expense Type
Budgeted vs. Historical Expenditures by Type
Millions
Interdepartmental
Supplies And Services
Salaries And Benefits
FY2022
FY2023FY2024
$0
$5
$10
$15
$20
$25
$30
$35
Expense Objects
Salaries And
Benefits
$29,021,521 $26,538,285 $27,312,449 $28,172,922 6.2%
Supplies And
Services
$1,741,697 $2,720,380 $3,657,640 $2,337,964 -14.1%
Capital Outlay $0 $0 $400,000 $0 0%
Interdepartmental $1,797,246 $2,054,628 $2,054,628 $2,250,984 9.6% Total Expense
Objects:
$32,560,465 $31,313,293 $33,424,717 $32,761,869 4.6%
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 256 Positions Summary
Position changes during FY 2022-23:
None
Fiscal Year 2023-24 Changes and Highlights:
Positions:
Added 0.21 FTE Fire Courier
Supplies and Services Expenditures:
General Fund
$214,500 Structural Personal Protective Equipment Purchase $34,000 Patient Care Record System
$11,550 Disaster Preparation – Fire Extinguisher Training System $11,000 UAV Drone Purchase including Software
$10,000 Recruitment
$10,000 Fire Tuition Reimbursement Budget Request
$10,000 Professional training and conference
$9,500 Drone/UAV Operator Training
$9,240 SCBA Maintenance Room Storage and Security Upgrades $3,000 Fire Prevention Knox Program
$322,790 TOTAL
Public Safety Impact Fee Fund (Fund 821)
$57,500 Structural Personal Protective Equipment Purchase $3,450 Disaster Preparation – Fire Extinguisher Training System $2,760 SCBA Maintenance Room Storage and Security Upgrades $63,710 TOTAL
City of South San Francisco | FY2023-24 Budget Book Page 257 Police Department
Scott Campbell
Police Chief
POLICE DEPARTMENT
Mission Statement: We are committed to proactively reducing crime, enhancing public safety, and addressing quality of life issues through education, enforcement and community partnerships in order to make a better South San Francisco.
Vision: We will maintain the highest ethical standards in all aspects of our duties and continually work with the community to develop a relationship built on trust and respect. We will serve the citizens of South San Francisco in the most courteous, efficient, and professional manner possible.
The Department Supports its Mission to the City Through:
Community Academy program, presented since 1998
Community Academy program in Spanish, presented since 2000 Youth Academy program for children, 10 to 14, presented since 2015 Summer Youth Academy, presented since 2018
Gatepath Academy program, presented since 2017
Senior Academy program, presented since 2022
Providing numerous community outreach programs and services to our community The YES (Youth Enrichment Series) Program. The program is targeted to 5th grade classes but can easily be taught to younger elementary school classes and middle school classes as well. The lessons cover subjects such as Bullying, Communication, Decision Making, Online Dangers, and Substance Abuse.
Police Explorer program designed to encourage teenagers and young adults to actively participate in the police department and give back to their community
National Night Out program to allow community members to interact with police officers Continued support and collaboration with the Commission on Equity and Public Safety Accomplishment / Initiative Highlights in Fiscal Years 2022-2023:
Onboarded and welcomed 15 new employees to fill vacancies Neighborhood Response Team (Sergeant / Corporal / 2 Officers) Continued mission – enforcement, intelligence, community relationship building Community Outreach Team – formerly Downtown Bicycle Patrol (2 Officers) Continued mission – addressing quality of life issues in the Downtown area Worked extensively with the Homeless Outreach Team to assist unhoused and less-fortunate individuals to find housing and obtain social services
Awards received:
Police Station Design Awards (Gold Award) Presented by Officer Magazine Excellence in Law Enforcement Policy Management (Gold Award) Presented by Lexipol Vehicle Theft Interdiction Award Presented by State of California Transportation Agency (Sergeant James Delos Santos)
Driving Under the Influence Enforcement Awards Presented by (MADD) Mothers Against Drunk Driving (Officers John Hahn and Martin Corona)
Police Valor and Service Awards Presented by Peninsula Council of Lions Clubs (Corporal Ricky Amador and Officer John Hahn)
Annual Police Motorcycle Training Competition (2nd Place Overall) Presented by San Francisco Police Department
Community Service Award Presented by American Legion Post 456 (Sergeant Mark Kosta) Community Service Award Presented by California Law Enforcement Columbia Association and International Police Association (Sergeant Mark Kosta)
Full implementation of Racial and Identity Profiling Act requirements per CA AB953 Full implementation of CIBRS for collecting and reporting crime statistic information Continued success with the Community Wellness and Crisis Response Team Launched new Police Department Transparency page
Launched new Employee Wellness program
City of South San Francisco | FY2023-24 Budget Book Page 258 Implemented successful ALPR Camera program
Grant funding from the Office of Traffic Safety traffic and DUI enforcement grants. The grant for the 2022-2023 year was $105,000. This is the 14 year of the OTS grant partnership – we have received $ 1,772,256 to date.
Grant funding from the California Department of Justice Tobacco Grant Program (Proposition 56). The grant application was approved by Cal DOJ in November 2021 and the Police Department was awarded a grant for $216, 855.
The operating period on the grant is from December 1, 2021 through June 30, 2025.
Grant funding from the Department of Justice (DOJ) Bulletproof Vest Partnership (BVP) for soft armor vests in the amount of $15,836.18. The Police Department was awarded 50% of the amount in October 2022. The BVP award of $7,918.09 will be used to reimburse the City the cost of soft armor vests purchased from April 2022 continuing through August 31, 2024.
Acceptance of $53,358.28 in grant funding from the State of California for Officer Wellness and Mental Health Completed Crisis Intervention Training for the majority of sworn Department personnel Expanded the Department's Peer Support team and Crisis Negotiation Team Utilized DOJ asset-seizure funds to purchase medical trauma kits and ballistic shields for all patrol vehicles and ballistic vests for all officers
Utilized DOJ asset-seizure funds to purchase GrayKey technology for Mobile Device Forensics Partnered with San Mateo County on successful Gun Buy Back program Partnered with San Mateo County by providing a detective for “cutting edge” Gun Violence Prevention Program Conducted a 3-day Team Building Workshop for the new police leadership team Successful reintegration of the School Liaison Officer program with the SSFUSD Objectives For Fiscal Year 2023-2024:
Increase police officer staffing levels and retain high quality employees Continue partnership with the Homeland Security Investigations (HSI) Task Force Continue partnership with the San Mateo County Gun Violence Prevention Program Replace old and outdated in-car and handheld radios to comply with new DOJ mandate Continued support of the Community Wellness and Crisis Response Team clinician pilot program Work with Equity and Inclusion Officer and Commission on Equity and Public Safety to reduce racial and social disparities in policing
Continued goal of 100% of sworn officers trained in conflict de-escalation (CIT) Continued goal of 100% of sworn officers trained in evidence-based implicit bias th
City of South San Francisco | FY2023-24 Budget Book Page 259 Organizational Chart
Key Performance Measures
City of South San Francisco | FY2023-24 Budget Book Page 260 Expenditures Summary
$36,838,240
$3,880,577
(11.77% vs. prior year)
Expenditures by Expense Type
Budgeted vs. Historical Expenditures by Type
Millions
Supplies And Services
Interdepartmental
Salaries And Benefits
FY2022
FY2023
FY2024
$0
$10
$20
$30
$40
Expense Objects
Salaries And
Benefits
$29,798,593 $28,949,698 $30,438,959 $32,363,866 11.8%
Supplies And
Services
$1,512,240 $1,626,101 $1,629,201 $1,843,958 13.4%
Interdepartmental $1,970,653 $2,381,864 $2,381,864 $2,630,415 10.4% Total Expense
Objects:
$33,281,487 $32,957,662 $34,450,023 $36,838,240 11.8%
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 261 Positions Summary
Position changes during FY 2022-23:
Added 1.0 FTE Police Officer
Fiscal Year 2023-24 Changes and Highlight:
Positions:
Added 1.0 FTE Police Officer
Decrease 1.0 FTE Crime Analyst
Decrease 0.5 FTE Miscellaneous-Hourly
Supplies and Services Expenditures:
General Fund
$130,209.43 Axon Body worn and in-car cameras
$114,106.00 Mental Health Clinician
$40,000.00 Recruitment and Hiring Police Personnel
$284,315.43 TOTAL
City of South San Francisco | FY2023-24 Budget Book Page 262 Public Works
Eunejune Kim
Director of Public Works
Mission Statement: In partnership with our diverse community, we proudly support and sustain the environment and infrastructure through responsiveness, innovation, and professionalism.
The Public Works Department supports its mission to the City through cost-effective and environmentally responsible services in the areas of design, construction, inspection, maintenance and operation of the City’s infrastructure. These services enhance the health and well-being of our community, making South San Francisco a beautiful and safe city to work, live, and play.
Accomplishment/Initiative Highlights in Fiscal Year 2022-2023:
Engineering Division
Orange Memorial Park Stormwater Capture Project received “Project of the Year” award from the American Public Works Association-Silicon Valley chapter and California Stormwater Quality Association (CASQA).
Awarded $476,487 grant funding from Metropolitan Transportation Commission’s Transportation Improvement Program for the E101 Transit Expansion Project (CIP No. tr2203).
Continued construction of Kilroy Oyster Point Phase 1C infrastructure to substantial completion.
Recorded two outside Service Agreements for future unincorporated property annexations.
Completed construction of South Airport Belle Aire Public Access Improvements Project (st2004).
Completed master planning of Country Club Park Sewer Master Plan (ss1801).
In coordination with C/CAG, began construction of the SSF Smart Corridors Expansion Project (tr2002).
Completed deployment of an automated traffic signal performance measures (ATSPM) system with funding provided by MTC through a $627,764 IDEA grant.
Permitted 11 miles of underground conduit in partnership with Intermountain Infrastructure Group for future use which will enable the City to more easily and more cost-effectively install fiber by threading it through existing conduits to build out the City’s network and expand Wi-Fi access citywide. Construction began in 2021 and scheduled to be completed in 2022.
Completed the Preliminary Study Report for the South Linden Avenue and Scott Street Grade Separation (st1004).
Completed design of the HSIP Curb Ramp Replacement Project (tr2202) partially funded by HSIP Cycle 10 grant that will be constructed in Summer 2023.
Completed design of the CDBG Curb Ramp Replacement Project (st2106) partially funded by CDBG grant that will be constructed in Summer 2023.
Continue to improve the City's signal infrastructure through adaptive traffic signals control system and improved technologies.
Completed construction of new traffic signals, ADA curb ramps, high-visibility crosswalks at two intersections as part of the East Grand Avenue Safety Improvement Project (tr2102).
Completed construction of new ADA curb ramps and high-visibility crosswalks at three intersections as part of the W Orange Ave and Hillside Blvd Pedestrian Crossing Enhancements Project (tr2001).
Completed construction of improved pedestrian and bicycle facilities with new ADA curb ramps, high-visibility crosswalks, protected bike lanes and elimination of a slip lane as part of the Caltrain Access & Bay Trail Gap Closure Project (st2003).
Completed the study and report for the Local Road Safety Plan (tr2103).
Began construction of the Hillside Blvd Road Diet Improvement Project (tr1906).
Began construction of the Grand Ave and Airport Blvd Streetscape Improvement Project (st1801).
Awarded grant funding from the Safe Routes to School “School Travel Fellowship” for improvements to Martin Elementary.
Completed pavement rehabilitation of 48,314 square yards of collector and residential streets as part of 2020 Pavement Rehabilitation Project funded by Bond Measure (st2202).
Completed replacement of 77 non-ADA-compliant curb ramps with ADA compliant curb ramps as part of 2020 Pavement Rehabilitation Project part of (st2202).
Completed installation of 5 new speed humps on residential streets to improve traffic calming part of 2020 Pavement Rehabilitation Project part of (st2202).
Completed construction and acceptance of Linden Ave Phase I Traffic Calming Improvements partially funded by a $400,000 TDA grant (st1601).
City of South San Francisco | FY2023-24 Budget Book Page 263 Completed construction and acceptance of Linden Ave Phase II and Spruce Ave Traffic Calming Improvements partially funded by a $868,000 ATP grant (st1602).
Completed installation of one set of Rectangular Rapid Flashing Beacon at crosswalks located near Martin Elementary School part of (st1602).
Completed installation of concrete curb extension and Bus Shelter at the corner of Linden Ave & California Ave part of (st1602).
Completed installation of new speed feedback sign along the westbound direction at Sister Cities Blvd (TAC Request).
Completed installation of new STOP signs & legends at Aspen Ave and Maple Ave (TAC Request).
Completed construction and acceptance of 2021 Concrete & Green Infrastructure Project funded by Bond Measure (st2203).
Completed replacement of 85 non-ADA-compliant curb ramps with ADA compliant curb ramps as part of (st2203).
Completed removal and replacement of 4 street trees that had outgrown existing tree wells with the installation of a Filterra Bioretention tree well and 3 Silva Cell Bioretention tree wells as part of (st2203).
Completed replacement of damaged concrete storm drain valley gutter at 15 locations with wider, reinforced concrete valley gutters as part of (st2203).
Completed reconstruction of 8 non-standard curb drain inlets with wider, lighter, standard storm drain curb inlets as part of (st2203).
Completed construction of 2022 West Pavement Rehabilitation Project, funded by Bond Measure (st2204 – West of Junipero Serra Boulevard).
Completed replacement of 101 non-ADA-compliant curb ramps with ADA compliant curb ramps as part of (st2204 – West of Junipero Serra Boulevard).
Completed replacement of 55 storm drain manhole frame and covers with new, standard, lighter manhole frame and covers as part of (st2204 – West of Junipero Serra Boulevard).
Substantially completed construction of 2022 East Pavement Rehabilitation Project funded by Bond Measure (st2204 – East of El Camino Real).
Completed replacement of 73 non-ADA-compliant curb ramps with ADA compliant curb ramps as part of (st2204 – East of El Camino Real).
Completed replacement of 134 storm drain and sanitary sewer manhole frame and covers with new, standard, lighter manhole frame and covers as part of (st2204 – East of El Camino Real).
Completed construction to upsize approximately 1,500 feet of sewer main at the 180 El Camino Real site through a Reimbursement Agreement with Steelwave.
Updated and completely overhauled the Engineering Master Fee Schedule increasing the number of defined and established fees to 98.
Issued 741 Encroachment Permits and 13 Grading Permits collecting approximately $1,820,000 in fees.
Issued 166 Transportation Permits collecting approximately $3,000 in fees.
Processed 26 Maps, Easements, and Lot Certificates collecting approximately $124,000 in fees.
Reviewed Building Permit site plans collecting approximately $285,000 in fees.
Maintenance Division
Completed Infrastructure Assessment and Safety Program.
Maintenance staff completed safety training on:
Traffic Control/Work Zone Safety
Respirable Crystalline Silica
Confined Space Non-Entry Rescue
Shoring/Excavation
Fall Protection
Forklift
Earth Moving Heavy Equipment
Awarded $16,369 funding from the Department of Resources Recycling and Recovery (CalRecycle) to support beverage container recycling programs in South San Francisco.
Awarded $95,643 in SB 1383 Local Assistance Grant Program funding from the California Department of Resources Recycling and Recovery (CalRecycle) to support the City of South San Francisco’s implementation and procurement requirements per California Senate Bill SB 1383.
Continued implementation of city’s Fleet Electrification plan by purchasing and adding the following vehicles into operation:
One (1) battery electric forklift
One (1) battery electric zero turn lawn mower
Two (2) Chevrolet Bolt EUV
Two (2) Global M4EV street sweepers
Twelve (12) BEV Ford Lightning pickup trucks
City of South San Francisco | FY2023-24 Budget Book Page 264 Collected approximately 36,120 gallons of trash and 9,180 gallons of recycling with the (10) Bigbelly smart and solar waste and recycling units in the downtown area. These receptacles have streamlined operations and collection efficiencies, maintaining the City’s sustainable practices and reducing its carbon footprint.
Gained 631 new users of the South City Shuttle app, which provides real-time location, route, schedule, and customer service information to the public.
Continued providing two successful Citywide Clean-Up events (Spring and Fall), in collaboration with SSF Scavenger and ZARC Recycling, for all South San Francisco, collecting over 150 tons of trash, recycling, and electronic waste.
Continued management of the South City Shuttle program operations, providing free transportation to over 6,000 passengers per month.
Submitted funding applications to the San Mateo County Transportation continue and expand South City Shuttle operations to neighborhoods both east and west of El Camino Real.
Expanded city’s Adopt-a-Storm Drain program participation to a total of 142 volunteers and 2308 adopted drains. This program’s efforts are in line with the sustainability objectives of the City’s Climate Action Plan by helping clear litter from our waterways leading to the San Francisco Bay, while also helping beautify our South San Francisco neighborhoods.
Inspected city-owned storm drain inlets and verified inlet markings were legibly labeled with an appropriate pollution prevention message, in compliance with the City’s Municipal Regional Permit.
Proactively addressed community preservation standards through the completion of 1,467 code enforcement process and continue building positive relationships with residents in the SSF community.
Hired part-time maintenance workers for increased and quicker response to graffiti and illegal dumping.
Collected over 1,488 cubic yards of debris from street sweeping operations alone.
Flushed over 330,967 linear feet (62.68 miles) of sanitary sewer main for blockage prevention.
Applied 68 tons of asphalt for street repairs; 17 tons of cold patch asphalt to repair over 250 potholes.
In the last year, Public Works Maintenance addressed 3,948 requests for service from the public (see following breakdown):
Water Quality Control Plant (WQCP) Division
In early 2022, the California Water Environment Association awarded the South San Francisco-San Bruno Water Quality Control Plant the Medium-Size Plant of the Year Award Achieved all compliance regulations set forth by our National Pollutant Discharge Elimination System (NPDES) and pretreatment programs, in specific, compliance with the Clean Water Act (CWA).
City of South San Francisco | FY2023-24 Budget Book Page 265 Achieved construction completion goal of 99% of the 64-million-dollar capital improvement Wet Weather-Digesters Project to enhance and improve its conservation, recovery, and energy infrastructure as well as increased capacity and facilities to meet NPDES permit regulations. This project includes upgrades and new construction of the following.
Secondary Clarifier No. 4
Modification to the Mixed Liquor Channel
Modification to Aeration Basins No. 5 through No. 9
Storm Water Pump Station No. 4 and No. 5
Replacement of Digester No. 1
Demolition of Digester No. 2
Modifications to Digester No. 3
Modifications to Digester Controls Building No. 1 and No. 2 Addition of Recuperating Thickening System
Digester No. 1 Sludge Transfer Sump
Digester Draining Pump Station
Digester Gas Conditioning System
Modification of Air Floatation Thickener Equipment Building Achieved construction completion goal of 100% of the 2-million-dollar capital improvement investment project to replace and enhance the Sodium Hypochlorite Facility. This project includes upgrades and new construction of the following.
Replacement of three Sodium Hypochlorite storage tanks
Replacement of various metering pumps
Installation of new plastic process piping
Installation of new heated safety eyewash stations to meet disinfection regulations with our National Pollutant Discharge Elimination System (NPDES)
Achieved construction completion goal of 100% of the 3.5-million-dollar capital improvement to replace and upgrade the WQCP Switchgear & Cogeneration Controls. This project includes upgrades of the following:
New Main Power Service
Replacements for Motor Control Center B
Replacement of Switchboard K-2
Upgrades to Switchboard K
Creation of electrical Interconnection of MCC-S with MCC-S1 Installation of a new power meter network for Switchboard Achieved construction completion goal of 100% of the 6.4-million-dollar capital improvement to upgrade Sanitary Sewer Pump Station No. 2. This project includes upgrades of the following:
Replacing two existing 20 HP pumps with three 25 HP submersible pumps Upsizing pump motors and replacing the motor control center Adding new programmable logic controllers with auto-dialers and a telemetry connection to the City’s Supervisor Control and Data Acquisition (SCADA) control system
Installing new variable frequency drives
Relocating and enlarging the wet well
Installing a new standby generator outdoors to replace the existing, outdated indoor unit.
Achieved construction completion goal of 100% to upgrade Sanitary Sewer Pump Station No. 1 in partnership with Garney Construction. This project includes upgrades of the following:
Completely a brand-new station including wet well, pumps, force main, and standby generator.
Added programmable logic controllers with auto-dialers and a telemetry connection to the City’s Supervisor Control and Data Acquisition (SCADA) control system
Installed variable frequency drives
Achieved construction completion goal of 100% of the 7.8-million-dollar capital improvement to provide Plant-Wide Coating and Corrosion Protection. This project includes upgrades of the following:
Provide re-coating and corrosion protection to over 1,000 individual components, including structural supports, equipment, electrical boards and wiring, pumps, pipes, valves, and vaults in 46 buildings/process units and 13 pump stations.
The purpose of this project is to prolong the useful life of the WQCP’s system components, meet service expectations and regulatory requirements, and safeguard the system’s safety and reliability.
Continued to revise the Facilities Master Plan to create and complete a capital improvement project plan to upgrade the Dewatering and Biosolids Facility. In roads from the updated Facility Master Plan will help to reduce biosolids hauling costs and meet Senate Bill 1383 regulations to reduce organic loadings to landfills.
Partnered with South Bayside Waste Management Authority and South San Francisco Scavenger companies to trial and receive food waste onsite to reduce organic loadings to landfills. Data sets show future potential for additional methane fuel to power the WQCP’s Cogeneration to reduce electricity demand costs and dependence on PG&E electricity.
City of South San Francisco | FY2023-24 Budget Book Page 266 Continued to develop and upgrade an online Operations and Maintenance Manual for all staff to utilize to more efficiently access information to diagnose and troubleshoot WQCP plant and station equipment.
Refurbished of all Sanitary Sewer pump station sewer grinder systems.
Performed preventative maintenance and refurbishment of all Influent, Effluent, and pump stations sewage pumps.
Calibrated and adjust all WQCP and Sanitary Sewer pump stations flow meters to meet NPDES permit requirements.
Continued wastewater, safety, and career development training for division staff.
Objectives for Fiscal Year 2023-24:
Complete Kilroy Oyster Point Phase 1C Infrastructure Project.
Continue progress of the Adaptive Traffic implementation.
Continue City EV implementation plan.
Continued successful delivery of ongoing CIP.
Continue and complete plant upgrade projects.
Partner with Bartle Wells to reevaluate the five-year sewer rate plan.
Continue outreach and education to all waste generators for SB1383 and help commercial properties reach 100% compliance.
Perform stormwater infrastructure assessment and kick off master plan.
Continue Sewer Rehabilitation improvements.
Continue updating the Storm Drain Master Plan (SD2301)
Update the City’s Overflow Emergency Response Plan to a Spill Emergency Response Plan and conduct staff training on new material.
Increase the efficiency and operations of city storm pump stations and eliminate down time.
Continue hosting Citywide Clean Up events bi-annually for SSF residents.
Expand volunteer participation in city’s Adopt-a-Storm Drain program with increasing volunteerism.
Install at least ten (10) additional Bigbelly trash and recycling receptacles to improve staff efficiencies and towards city’s sustainability mission.
Continue outreach and education to South San Francisco community on SB 1383 and increase organics recycling collection to meet 100% city compliance by 2025.
Maintain sanitary sewer overflow (SSO) occurrence minimization and improved reporting.
Continue applying for and receive grant funding relating to traffic congestion management, city street improvements, electric vehicle purchasing, sustainability practices, stormwater pollution prevention, and transportation.
Receive funding from San Mateo County Transportation Authority to continue and expand South City Shuttle operations into additional neighborhoods including Winston Manor, Serra Highlands, Buri Buri, Avalon and Westborough.
Continue application of safety practices in all department operations and maintain low injury occurrences.
Continue adoption of technology in city vehicles to improve efficiencies.
Continue meeting all compliance regulations set forth by our National Pollutant Discharge Elimination System (NPDES) and pretreatment programs, in specific, compliance with the Clean Water Act (CWA).
Continue safety and career development training for department staff.
City of South San Francisco | FY2023-24 Budget Book Page 267 Organizational Chart
Performance Measures
City of South San Francisco | FY2023-24 Budget Book Page 268 Expenditures Summary
$11,954,045
$4,833,391
(67.88% vs. prior year)
Expenditures by Expense Type
Budgeted vs. Historical Expenditures by Type
Millions
Capital Outlay
Interdepartmental
Salaries And Benefits
Supplies And Services
FY2022
FY2023
FY2024
$0
$2.5
$5
$7.5
$10
$12.5
$15
Expense Objects
Salaries And
Benefits
$3,618,299 $4,330,982 $4,496,168 $4,755,838 9.8%
Supplies And
Services
$1,616,282 $1,818,097 $2,869,593 $5,389,432 196.4%
Capital Outlay $0 $62,000 $312,000 $45,000 -27.4%
Interdepartmental $1,059,984 $909,575 $909,575 $1,763,775 93.9% Total Expense
Objects:
$6,294,565 $7,120,654 $8,587,336 $11,954,045 67.9%
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 269 Positions Summary
Position changes during FY 2022-23
General Fund
Increase 1.00 FTE Management Analyst II
FY 2023-24 Changes & Highlights:
Positions:
General Fund
Add 0.50 FTE Utility Locator (50% funded by Sewer and 50% General fund)- new position Sewer Enterprise Fund
Add 0.50 FTE Utility Locator (50% funded by Sewer and 50% General fund)- new position Add 0.50 FTE Hourly Laboratory Chemist (X545)
City of South San Francisco | FY2023-24 Budget Book Page 270 Supplies and Services Expenditures:
General Fund
$12,000 Crane Operator Training and Certification
$41,500 Purchase of one sign printer (Roland RTW-640 64") $1,700,000 Additional Consultant service fees for development plan reviews (85% general fund and 15% Developer Deposit fund)
$2,000 Staff trainings
$3,000 Membership dues and meeting expenses
$2,000 High visibility rain gear for staff
$45,000 Purchase of one Chevey Bolt fort Utility locator position $2,215,935 South City Shuttle Service- $1,661,976 funded by grant and $553,959 City match (Measure A) $4,021,435 TOTAL
Deveoper Deposit Fund
$300,000 Additional Consultant service fees for development plan reviews (85% general fund and 15% Developer Deposit fund)
Sewer Enterprise Fund
$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 Service Fund
$265,000 Increase in cost for operating supplies and maintenance of the City fleet $200,000 Fuel cost increase due to inflation for City vehicles and equipment $465,000 TOTAL
City of South San Francisco | FY2023-24 Budget Book Page 271 Library
Valerie Sommer
Director of Library
Mission Statement: South San Francisco Public Library is actively committed to providing access to the best possible combination of library materials and services to meet the informational, educational, and recreational needs of our multicultural community in a professional manner with a human touch.
The Department supports its mission to the City through:
Instruction, assistance, and access to informational, recreational, and educational resources via the library’s print, audio visual, electronic and local history collections
Customer service-oriented and patron-centered programs and services Partnerships with local businesses, agencies, schools, and residents, working together to meet the needs of our community
Promotion of literacy and lifelong learning through educational programs, classes, reference services and collections Promotion of school success, youth development and the joy of reading Accomplishment Highlights for Fiscal Year 2022-23
The Main Library 30-Day Vote Center for the November 2022 Statewide General Election was well-utilized, with 554 inperson voters on Election Day, a total of 951 in-person voters over the 30 days, as well as 4,566 ballots deposited in the ballot boxes.
The Library Department secured nearly $5,000,000 in grants and targeted funding, including a major building infrastructure grant for the New Main Library from the California State Library.
Construction of the new Library and Parks and Recreation Center commenced, as well as final selection of furnishings, fixtures, and equipment.
Community Learning Center was renamed as the Gene Mullin Community Learning Center (GMCLC) in honor of former Assemblyman, Mayor and City Council member Gene Mullin, who served on the planning committee and was a strong advocate for CLC programs and services.
Library staff at the Gene Mullin Community Learning Center secured two important grants from the California State Library totaling nearly $200,000 for ESL classes and to expand afterschool homework programming, provide social emotional learning for elementary age youth, and offer work experience internships for 29 high school teens. 1,600 library programs were conducted, serving 35,000 attendees, including computer and technology classes, author readings, children’s story times, and book clubs.
Library staff presented several notable technology instruction programs including Kids’ Coding Club, Tech Tuesdays, 3D design and printing, Computer Science Education series, Santa's Future Engineers, SSFPL Makerspace Residency program, and the IF/THEN® grant, a gender equity STEM grant which includes "The Women in Engineering" and "If she can see it, then she can be it!" program series.
The annual Summer Learning Challenge reached 7,853 local youth through free book distributions, weekly take-home family activity kits, and special events such as the popular Beetlelady: Eat or be Eaten, NorCal Bats, Bay Area Discovery Museum, and a special Superhero Storytime featuring the superheroes of South San Francisco Fire and Police Departments.
Library staff partnered with Renaissance Entrepreneurship Center to deliver classes to business owners on the subjects of graphic design and website development.
The Youth Poet-in-Residence contest, a collaboration with the South San Francisco Youth Commission, with Friends of the Library sponsoring the award, returned for a second year.
The Library expanded its collection of workforce training resources to include Coursera, JobNow/VetNow, LinkedIn Learning, Coursera, Get Set Up, Job & Career Accelerator, Learning Express Library and SkillShare. The Library also added HelpNow, an online tutoring service where students can receive real-time one-on-one homework assistance 24/7 with tutors who are familiar with state curriculum and standards.
Objectives for Fiscal Year 2023-24
Close West Orange/Main Library for pre-move preparations The Main Library will be closed July, August and up to opening day in September in order to efficiently and effectively arrange for the move of all library materials. The Grand Avenue Branch Library will remain open with expanded hours and summer programming during Main Library closure.
Grand opening for the new Library, Parks and Recreation Center (LPR) City of South San Francisco | FY2023-24 Budget Book Page 272 The new Library, Parks and Recreation Center will open in September 2023. A grand opening event is planned to celebrate the highly innovative new main 80,000 square foot public facility designed for learning, literacy, technology, exploration, community gathering, wellness, fitness, events and more.
Pre-opening event for LPR donors
Partner with P&R on a pre-opening tour and celebration of our donors.
Joint Strategic Plan for LPR
Collaborate with P&R in preparation of a joint plan to set the vision and expectations of seamless and complementary program offerings for all ages, technology learning and exploration, and leveraging of funding and staffing opportunities.
SSF Gives fundraising campaign
Conclude capital campaign and confirm donor acknowledgements for donor wall and opening day promotion.
Big Lift Inspiring Summers (BLIS)
Continue supporting the BLIS summer learning partnership with SSFUSD and SMCL, with library staff embedded as a Coach at Spruce Elementary School and Summer Learning Challenge book distributions at BLIS sites.
Plan and provide accessible, engaging programs and events in LPR Identify and implement programming in alignment with patron feedback and staff expertise, taking advantage of expanded site and collaboration opportunities.
New Main Library and Parks and Recreation Center (LPR) project milestones Complete FF&E selection, confirm donor wall listing, prepare library collections for move into different space allocation and configuration, present and confirm staffing requirements and deployment. , Collections RFP
Implement agreements with pool of vendors for collection ordering and processing services, revising technical services processes for efficient delivery of materials in the new main library.
Youth Summer Internship Program
Provide summer job opportunities for local teens at the libraries and GMCLC.
GMCLC expansion of grant-funded ESL programs
Secure two additional years of funding for ESL one-on-one tutoring, group classes, and computer lab resources to support ESL students in transitioning to the Adult School, Community College, and EAC classes, career and business assistance.
City of South San Francisco | FY2023-24 Budget Book Page 273 Organizational Chart
City of South San Francisco | FY2023-24 Budget Book Page 274 Key Performance Measures
City of South San Francisco | FY2023-24 Budget Book Page 275 Expenditures Summary
$8,044,806
$1,338,696
(19.96% vs. prior year)
Expenditures by Expense Type
Budgeted vs. Historical Expenditures by Type
Millions
Interdepartmental
Supplies And Services
Salaries And Benefits
FY2022
FY2023
FY2024
$0
$2
$4
$6
$8
$10
Expense Objects
Salaries And
Benefits
$5,061,468 $5,497,181 $5,910,595 $6,317,163 14.9%
Supplies And
Services
$795,485 $944,015 $1,073,235 $983,835 4.2%
Interdepartmental $638,314 $264,914 $264,914 $743,808 180.8% Total Expense
Objects:
$6,495,266 $6,706,110 $7,248,745 $8,044,806 20%
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 276 Positions Summary
Position changes during FY 2022-23:
Increase 2.7 FTE Library Clerk - Hourly
Increase 0.71 FTE Library Assistant II - Hourly
Increase 0.5 FTE Office Specialist - Hourly
FY 2023-24 Changes & Highlights:
Positions:
Increase 1.0 FTE Library Assistant II -Hourly
Increase 1.0 FTE Librarian II - Hourly
Supplies and Services Expenditures:
$18,567 Access to digital science periodicals and WSJ
$18,108 Books & A/V Materials
$11,712 JPA cost for Peninsula Library network & book delivery $10,000 LPR Grand Opening - performers, supplies for activities & promotional materials $2,700 Access to science periodicals
$61,087 TOTAL
City of South San Francisco | FY2023-24 Budget Book Page 277 Information Technology (IT)
Tony Barrera
Director of Information Technology
Mission Statement: To design, implement, and maintain the citywide information technology network; to set standards for all user hardware to assure system compatibility; to support user hardware and assist with the training of employees in the use of various, common software; to assist departments in planning for their unique technology needs.
The Department supports its mission to the City through:
Training City staff on use of software
Upgrading software applications to keep current
Network Security
Using technology to advance the business processes
Maintaining the backup of data and systems
Troubleshooting employee computer issues through a robust Help Desk system Accomplishment Highlights in Fiscal Year 2022-23:
Awarded $266,185 from the Local Agency Technical Assistance Grant to develop a Broadband Master Plan and create a fiber design document to improve broadband throughout South San Francisco.
Collaborated with the Police Department to refresh 35 in-car mobile computers and mobile access video equipment.
Also partnered with the Police Department to develop a Community Wellness dashboard displaying mental health related calls.
Collaborated with the Fire Department to replace all vehicle mobile devices.
Replaced the Information Technology help desk software to improve workflow, tickets, and to provide improved metrics.
Refreshed security cameras at the Water Treatment Plant, Corporation Yard, Orange Memorial Park, Centennial Trail between Orange Avenue and South Spruce Ave and Miller Garage, providing clearer video footage and improved retrieve times.
Prepared 135 computers for installation at the Civic Campus and replaced 85 desktop and laptop computers according to the City's equipment replacement schedule.
Completed a Cybersecurity Network Assessment and developed a 5-year plan, implemented new cybersecurity measures to improve the City’s security posture.
Connected Paradise Valley Preschool and Oyster Point bathrooms to the City network.
Hired a new PC Technician to assist in balancing the IT workload.
Collaborated with City departments providing new geographic information system (GIS) layers and developed new interactive maps and dashboards for staff, including developing the Promotores Dashboard, and migrated Adopt-aDrain application to ESRI online.
Objectives for Fiscal Year 2023-24:
IT System
Connect new Civic Campus to City Network and deploy new computer equipment in preparation for the grand opening.
Install new Wi-Fi equipment at the new Orange Memorial Park ballfield and surrounding areas to provide free public internet access.
Expand public Wi-Fi access throughout the City.
Initiate the Enterprise Resource Planning process to hire a project management company to assist in the assessment and development of the Request for Proposal document.
Refresh City Website and Intranet sites.
Complete a 10-year broadband Master Plan that will provide a roadmap to improve connectivity throughout South San Francisco and connect new development with necessary broadband infrastructure.
Complete a fiber optic installation document that will be used for construction to connect City facilities, parks, preschools, community Wi-Fi network with capable symmetrical speeds of 100Mb.
Commence the fiber optic construction in city-owned conduit to connect the Westborough area for City facilities, free public Wi-Fi, and partnerships with internet and wireless service providers Department Project Support
Continue to improve cybersecurity posture by following the cybersecurity network assessment 5-year plan to comply with insurance and other federal, state, local laws and regulations.
City of South San Francisco | FY2023-24 Budget Book Page 278 Develop a formal Business Continuity and Disaster Recovery Plan.
Refresh City server infrastructure and copy machines.
Organizational Chart
Key Performance Measures
City of South San Francisco | FY2023-24 Budget Book Page 279 Expenditures Summary
$4,443,433
$131,527
(3.05% vs. prior year)
Expenditures by Expense Type
Budgeted vs. Historical Expenditures by Type
Millions
Interdepartmental
Supplies And Services
Salaries And Benefits
FY2022FY2023
FY2024
$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 280 Positions Summary
NOTE: The Information Technology Department is not budgeted in the General Fund. The budget shown in this summary, unless otherwise stated, will be reflected in Fund 785 – Information Technology Internal Service Fund.
Position changes during FY 2022-23:
None
FY 2023-24 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 281 Parks and Recreation
Greg Mediati
Director of Parks and Recreation
Mission Statement: Provide opportunities for physical, cultural, and social well-being; ensure effective development, scheduling, use and maintenance of public facilities, parks, and open space; and deliver services in a timely, efficient, and cost-effective manner.
The Department Supports its Mission to the City Through the Activities of Four Divisions:
Administration Division - Managing departmental business activities, and providing leadership and oversight in an effective and efficient manner to support the following three divisions, and providing high-quality customer service; Parks Division - Creating and maintaining parks and open spaces that are safe, clean, and sustainable while engaging the public with educational opportunities about South San Francisco’s outdoor resources; Facilities Division - Managing and maintaining public buildings that are functional, safe, active, and efficient; Recreation Division - Sponsoring recreation and enrichment programs that meet community needs, address childhood obesity and promote wellness, create a culture of curiosity and learning, enhance the quality of life for the participants, and stimulate economic and community development.
Accomplishment / Initiative Highlights in Fiscal Year 2022-23:
The following list represents only some of the fiscal year highlights:
Promoted and hired employees in various positions including Deputy Director of Parks and Recreation, Recreation Program Manager, Management Analyst I, Building Maintenance Supervisor, Parks Maintenance Worker, Building Maintenance Custodian, Assistant Childcare Supervisor, and Recreation and Community Services Coordinators in the following program areas: Aquatics, Senior Services , Preschool and Early Learning, and Youth Enrichment Services; Organized successful in-person community events such as the Summer Movie Night series, Field Day, Coastal Clean Up Day, Halloween Extravaganza, Thanksgiving Fun Run, Holiday Boutique, Santa Comes to Town, SSF Civic Ballet Nutcracker, Easter Bunny Photo Hop, Arbor Day, and more; Orchestrated the return of the annual Concert in the Park at Orange Memorial Park with an expanded format to include two stages, and highlighting local community groups through performances and vendor opportunities; Concluded several master plan efforts including the Orange Memorial Park, Centennial Way Trail, and Child Care Master Plans, and progressed the Public Art Master Plan, and initiated the Sign Hill Master Plan; Began design of the Centennial Way Trail improvements between Huntington Avenue and Spruce Avenue in collaboration with the Capital Projects Department
Continued to provide project support for the construction of the Library | Parks and Recreation Center, and Orange Memorial Park Sports Complex alongside the Capital Projects Department; Progressed the design of a new Aquatic Center at Orange Memorial Park in collaboration with the Capital Projects Department;
Relaunched the Cultural Activities Grant, awarding $10,000 to various groups and organizations providing the community with cultural experiences;
Nurtured the art community in South San Francisco through the production of four in-person art shows with extended online exhibits;
In collaboration with Skyline College, installed a new mural at Centennial Way Trail pedestrian bridge at Mission Road; Launched the Congregate Nutrition Program at Roberta Cerri Teglia Center serving meals twice weekly; Hosted the first Early Learning Resource Fair;
Expanded sports offerings to include drop-in pickleball, drop-in volleyball, bocce ball league, and middle school bowling;
Updated outdoor rental opportunities to include the newly renovated Grand Avenue Breezeways; Conducted emergency 2023 Winter Storm related tree removal cleanup and assessments; Rehabilitated the skate park with new paving, additional k-rails, and the removal of the exterior fencing to provide more access to skate spaces;
Began the repaving pathway project at the upper portion of Westborough Park to address trip hazards and ADA compliance;
Purchased a new electric ride-on mower to replace a conventional gas mower, allowing for greater efficiencies and safer operations while decommissioning older less fuel efficient mowers; City of South San Francisco | FY2023-24 Budget Book Page 282 Provided landscape review for private development projects through the permitting process to help reach the goals of the Urban Forest Master Plan by requiring more tree plantings, increasing canopy coverage city wide; Recognized as “Tree City USA” for the 36 consecutive year; Finalized the City-wide tree inventory project;
Resurfaced Buri Buri Park and Brentwood Park tennis courts; Performed playground structure repairs and improvements at Dundee Park, Westborough Playground, and Orange Memorial Park;
Improved and refreshened Paradise Valley Recreation Center; Supported City Council’s renaming of the Gene Mullin Community Learning Center (formerly the Community Learning Center) by procuring and installing new signage, plaques, and peripheral signage at the facility; Maintained City facilities and performed emergency maintenance repairs that included Fire Station 62 plumbing leak, Orange Pool pump and pool heater replacements, Siebecker Preschool hot water heater and furnace failures, and Roberta Cerri Teglia Center water damage repairs.
Objectives For Fiscal Year 2023-24:
Complete the hiring and onboarding process for new and vacated positions; Invest in recruitment and retention efforts to build up the Department’s part-time workforce; Successful relocation of programs and services at the Municipal Services Building to the new Library | Parks and Recreation Center at the Community Civic Campus;
Complete the Public Art and Sign Hill Master Plans and prioritize and secure funding to initiate projects identified within the plans;
Launch a Library | Parks and Recreation Master Plan to help streamline services and create a more seamless and economically responsible community offering;
Begin a Parks and Recreation Master Plan and deferred maintenance study to help determine needs assessment and meet the needs of the growing community;
Replace Hillside Ballfield light pole. The current light pole is no longer structurally sound and must be replaced; Replace Terrabay Recreation Center tennis court and parking lot lights. The current system has lost approximately four light poles and the others are in need of replacement to keep the tennis courts usable and keep a minimum security lighting in the parking lots. These new lights are more energy efficient than the current models. This project has been requested as a CIP funded project;
Begin a needs assessment and master plan process for the Common Greens areas throughout the City. These landscape areas comprise more than 60 acres of open space that was installed at least 50 years ago. They are in need of refreshment and reprogramming to provide better services and recreational opportunities to the residents that abut these green spaces;
Explore funding options and contemplate or begin re-design of the community gardens to address the waitlist and deferred maintenance;
Begin the planning and design process for the future Linden Avenue park spaces; Train staff to be able to maintain the first synthetic sports fields in the City; Provide an increased service standard in Parks areas using modern technology and maintenance techniques as well as having adequate staffing to address the growing demand for higher quality park space as park acreage increases and the City grows;
Reduce ornamental turf footprints while simultaneously increasing pollinator planting areas to reduce water consumption, increase pollinator habitat, and increase biodiversity in the City; Continue work on Sign Hill focusing on reducing fuel load and invasive tree encroachment as well as restoring habitat for native, endangered species;
Obtain grants or other funding for staff responsible for the restoration of Sign Hill native plants and management of endangered species on Sign Hill, as well as outdoor education programs and act as liaison to the peninsula weed management area group, San Bruno Mountain Watch, and San Mateo County; Continue to spread compost and broadleaf sports fields to reduce tripping hazards, increase aesthetics, and help reach requirements set in place by SB1383;
Focus on regrading and addressing ballfield conditions to increase safety of players on public fields; Continue maintenance program focusing on re-finishing tennis and basketball courts; Address hazardous trees in the back portion of Brentwood Park and replant trees to mitigate the canopy lost; Replace play equipment at Dundee Park and re-seal asphalt basketball court; Work with the Capital Projects Department to accept the turn-over of the new Library | Parks and Recreation Center; Continue upgrades of City facilities with energy efficient lighting, sensors on bathroom fixtures, refreshed flooring, fresh paint and carpets;
Expand the energy management system for efficient operation of public buildings; Expand cost reduction and sustainability efforts through new building recycling stations; th
City of South San Francisco | FY2023-24 Budget Book Page 283 Expand the access control management system for more security and efficient operation of public buildings; Analyze the benefits of an all electric HVAC system. Determine the most cost effective and efficient system to install and replace the HVAC system, and the lower roof, at the Terrabay Gymnasium and Recreation Center; Restore the Roberta Cerri Teliga Center from the damage caused by a flooding incident; repairs to include new flooring, ceiling, and fire alarm system;
Remodel the Human Resources (HR) and Economic and Community Development (ECD) suites at City Hall by expanding the HR suite, creating office space in the break room, and adding a mothers’ room; Expand robust recreation programs, with top tier parks, facilities, art, and green spaces which distinguish South San Francisco locally and regionally;
Obtain grants or other funding to help support various initiatives including the Congregate Nutrition Program’s supplemental meal service;
Support the South San Francisco Age-Friendly Community Task Force in implementing age-friendly inaugural projects to meet the most pressing unmet needs of older adults, making South San Francisco worthy of membership in the AARP Network of Age-Friendly States and Communities.
Organizational Chart
City of South San Francisco | FY2023-24 Budget Book Page 284 Key Performance Measures
City of South San Francisco | FY2023-24 Budget Book Page 285 Expenditures Summary
$24,675,441
$5,067,075
(25.84% vs. prior year)
Expenditures by Expense Type
Budgeted vs. Historical Expenditures by Type
Millions
Interdepartmental
Supplies And Services
Salaries And Benefits
FY2022
FY2023FY2024
$0
$5
$10
$15
$20
$25
$30
Expense Objects
Salaries And
Benefits
$13,847,310 $14,806,097 $16,382,265 $18,682,678 26.2%
Supplies And
Services
$3,262,910 $3,696,021 $5,381,139 $4,691,079 26.9%
Interdepartmental $982,306 $1,106,247 $1,106,247 $1,301,683 17.7% Total Expense
Objects:
$18,092,525 $19,608,365 $22,869,652 $24,675,441 25.8%
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 286 Positions Summary
City of South San Francisco | FY2023-24 Budget Book Page 287 Highlights and changes
Position changes during FY 2022-23 (20.98 FTEs):
Increase of 1.0 FTE Management Analyst
Increase of 1.0 FTE Recreation and Community Service Coordinator Increase of 1.0 FTE Park Maintenance Worker
Increase of 2.0 FTE Senior Building Maintenance Custodian Increase of 4.0 FTE Building Maintenance Custodian
Increase of 1.44 FTE Building Maintenance Custodian -Hourly Increase of 1.34 FTE Park Maintenance Worker - Hourly
Increase of 3.5 FTE Recreation Instructor - Hourly
Increase of 4.93 FTE Recreation Leader III - Hourly
Increase of 0.77 FTE Recreation Leader IV - Hourly
FY 2023-24 Changes & Highlights:
Positions (8.15 FTEs):
Increase of 1.0 FTE Program Manager
Decrease of 1.0 FTE Business Manager
Increase of 0.75 FTE Miscellaneous Hourly -Natural Resources Specialist Increase of 1.70 FTE Recreation Leader III - Hourly
Increase of 0.5 FTE Building Maintenance Custodian -Hourly (FY 2023-24 only) Increase of 0.58 FTE Recreation Instructor - Hourly (FY 2023-24 only) Increase of 2.31 FTE Recreation Leader III - Hourly (FY 2023-24 only) Increase of 2.31 FTE Recreation Leader IV - Hourly (FY 2023-24 only) Supplies and Services Expenditures:
General Fund:
$400,000 Parks & Recreation Master Plan & Deferred Maintenance Study $250,000 Consulting services for LPR Master Plan
$100,000 Services for HVAC systems in the LPR building
$50,000 Ballfield Improvement
$30,000 City-wide pest control
$25,000 City-wide roll up door and gate maintenance
$25,000 Congregate Nutrition Program - Supplemental Meal Service $25,000 Clothing funding
$20,000 Interior & exterior window cleaning of LPR
$20,000 Paradise Valley After School program expense
$17,000 Printing Seasonal Activity Guide
$16,158 Police Department Armory - New HVAC Equipment
$15,000 Elevator maintenance services
$10,000 Cultural Activities grant program
$10,000 City-wide landscape maintenance services
$10,000 Cost of Chemicals for public Pools
$10,000 PD Emergency generator
$10,000 Custodial Supplies for LPR
$10,000 Sprinkler maintenance services for LPR building $10,000 Fire alarm maintenance services
$8,000 Access control systems in the LPR building
$6,000 Maintenance services of the equipment lifting system at LPR $5,000 Purchase of attachments for utility loaders
$4,000 Additional cost for sports officials
$2,000 Gas & electricity for Paradise Valley Recreation Center $2,000 Water for Paradise Valley Recreation Center
$1,090,158 Total
Common Greens Fund:
$33,300 Maintenance Contract
Public Arts-In-Lieu Fee Fund:
$120,000 Cultural Arts-CIP Project Art Component
City of South San Francisco | FY2023-24 Budget Book Page 288
CAPITAL IMPROVEMENT PROGRAM
City of South San Francisco | FY2023-24 Budget Book Page 289 Executive Summary
The Capital Improvement Plan (CIP) is the City of South San Francisco’s short and long-term plan for projects related to the community’s infrastructure categorized into the following six project types:
Public Facilities - projects to renovate, construct, and improve city buildings and infrastructure.
Parks - projects to replace and improve playgrounds, renovate baseball fields, and expand parks at city-owned public spaces.
Storm drains - projects to repair and improve storm drains and install green infrastructure to reduce pollution run-off into the San Francisco Bay.
Sanitary sewers - projects to maintain the Water Quality Control Plant (WQCP), Collection System Pumps Stations, and sanitary sewer lines within the City.
Streets - projects to repair bridges, resurface streets, and improve medians and sidewalks and study the feasibility of proposed roadway and rail extensions.
Traffic - projects to focus on arterials, corridors, and key intersections within the City, including adaptive traffic signals to provide better traffic flow, improve pedestrian safety, traffic calming, and better bicycle rider safety on city streets.
The CIP provides a link between the City’s General Plan, various master planning documents, and budget, and provides a means for planning, scheduling, and implementing capital improvement projects over the next five years.
In preparing this plan, the Public Works Department (PW) focused on projects that will improve the reliability and safety of the City’s infrastructure and that will meet the requirements of Clean Water Act mandates, including the National Pollutant Discharge Elimination System (NPDES) permits for storm water and wastewater management.
CIP Process
The CIP is the result of collaboration between various city departments and is created in a series of steps that engage various forecasting methods and use planning documents and infrastructure studies as a guide for new project needs.
City staff considers the following criteria when selecting projects for inclusion in the CIP:
Grant funded projects requiring a city contribution
Previously approved projects under construction or contract Projects required for regulatory compliance
Projects to maintain or upgrade existing City infrastructure Projects with no general fund allocations
Projects requested by the community or city departments Projects that can be reasonably delayed, are complete, or no longer necessary Departments submit their CIP project requests to Public Works (PW) using forms that capture various information, including project scope, justification, funding source(s), budget, status update (if an existing project), completion date, and ongoing operations/maintenance impacts. PW staff perform the initial evaluations of each project using the information submitted and availability of funds data provided by the finance department. PW then meets with the Finance Department and City Manager to review all projects and the proposed funding timeline. Following agreement on a CIP proposal for the subject budget year(s), it is presented by PW to the Budget Subcommittee. Subcommittee members consist of two City Council members. Typically, the subcommittee meets once in conjunction with the City’s operating budget presentation by the Finance Department. After the subcommittee’s recommendations are incorporated, a second updated CIP proposal is presented to the entire City Council at a study session along with the annual operating budget.
Prior to going to City Council for final approval, the CIP proposal is presented to the Planning Commission. The Planning Commission must review the CIP and find it consistent with the City’s General Plan.
The development of the CIP is not a project, as defined in the California Environmental Quality Act (CEQA). Therefore, an environmental review is not required for its adoption. However, individual projects listed herein may be subject to CEQA.
Environmental reviews will be conducted at the appropriate times during implementation of those projects.
City of South San Francisco | FY2023-24 Budget Book Page 290 Appropriations
The FY2023-24 CIP budget totals $ 40.3 million. There are 172 projects within the FY2023-24 five-year plan, 45 of which bear appropriations for FY2023-24. The following pages summarize funding proposals over the next five-year period - those with appropriations in the FY2023-24 budget year and those with general funding proposals (to be appropriated in future budget cycles) for future years (FY2024-25 to 2027-28). Details of each individual project are also included in Appendix A.
Funding Sources
The FY2023-24 CIP is funded by a wide range of different sources and funds used depending on the nature of the project. The City applies for external grant funding, wherever possible, from federal, state, and local agencies; uses bond financing if financially appropriate and feasible for large construction projects; employs revenues generated from various development impact fees; and transfers funding from other city funds (including the General Fund) and City reserves when needed and appropriate. Local tax measures also contribute to capital projects, including Measure A, Measure W (city and county), and Gas Tax. The pie chart and table in the following pages show the split of the FY2023-24 CIP by funding source and by project type.
On Going Maintenance and Operations Impact
The majority of the new and ongoing projects listed in this CIP result in improvement and/or replacement of existing facilities and equipment. In some cases, the operations and maintenance efforts and costs stay the same. Installation of some new equipment results in reduced energy costs due to higher efficiency. Reduced maintenance effort and costs are also realized where new equipment will not need replacement parts during the first several years of its use. New operations and maintenance costs are, however, required where projects result in the installation of new equipment and facilities where none previously existed.
City operations and maintenance staff continually review existing and upcoming requirements and make as-needed changes to their staffing and budgets in order to accommodate the needs of the City’s ever-changing infrastructure.
Conclusion
The FY 2023-24 CIP encompasses ongoing and new investments in the City’s infrastructure and operations, with an emphasis on cost efficiency, proactive management, and regulatory compliance. This document provides City Council and the public with a summary of the projects that Public Works will be managing during the next fiscal year and beyond for the continual betterment of all South San Francisco residents, businesses, and visitors.
City of South San Francisco | FY2023-24 Budget Book Page 291 Capital Improvement Program - 1-Year: FY2023-24
The list below shows the breakdown of the appropriations for the CIP budget by Funding Source.
Total Capital Requested
$40,349,600
45 Capital Improvement Projects
Total Funding Requested by Source
TOTAL $40,349,600.01
American Recovery Plan (-3%) $-1,040,400.0000
Citywide Traffic Impact Fee (15%) $6,300,000.00
Common Greens (1%) $500,000.00
East of 101 Sewer Impact Fee (0%) $145,000.00
General Fund (2%) $900,000.01
Infrastructure Reserves (5%) $2,050,000.00
Measure A (4%) $1,500,000.00
Parking District Fund (0%) $100,000.00
Road Maintenance Acct (SB1) (4%) $1,500,000.00
San Bruno / NBSU (14%) $5,599,360.00
Sewer Enterprise (49%) $20,295,640.00
SMC Measure W (1%) $500,000.00
Storm Water (5%) $2,000,000.00
City of South San Francisco | FY2023-24 Budget Book Page 292 CIP Appropriations by City Fund
The table below shows the CIP budget appropriations by City fund number.
CIP Appropriations by Project Type
The following table and pie chart show the FY2023-24 appropriations for capital improvement projects split by project type.
Sanitary Sewer capital projects account for the largest proportion of project funding ($26.04 million or 65% of total appropriations). $5.6 million of this expenditure amount will be reimbursed by the City's Wastewater partner, the city of San Bruno.
City of South San Francisco | FY2023-24 Budget Book Page 293 Capital Improvement Plan by Project Type
Sanitary Sewer $26,040,000 (64.54%)
Traffic $5,300,000 (13.14%)
Streets $4,650,000 (11.52%)
Parks $2,050,000 (5.08%)
Storm Drains $2,000,000 (4.96%)
Public Facilities $309,600 (0.77%)
City of South San Francisco | FY2023-24 Budget Book Page 294 Capital Improvement Plan Requests
Itemized Requests for 2024
pf2002 Oyster Point Marina Water-Taxi Ferry Terminal - Phase 1 (Spit) $0 Engineering and design work to upgrade Oyster Point peninsula, the adjacent guest dock and design a new water-taxi ferry terminal and passenger building. The improvements will eliminate flooding over the landfill and account for sea level rise.
pf2203 Terrabay Gymnasium HVAC Replacement $100,000
Replace the heating, ventilating, and air conditioning systems (HVAC) at the Terrabay Gymnasium and Recreation Center which has reached the end of its life and is no longer functioning. pf2305 Free Public Wifi Network -$140,400
To build a public Wifi network and pilot in the uptown/downtown area, providing 100MB download and 25MB upload speeds.
pf2401 City Facilities Door Access Controls $250,000
Implementation of an access control system to facilitate quick and convenient access for authorized personnel while restricting access to unauthorized individuals . This initiative was identified as part of the 2017 IT Strategic Plan. pf2402 Parking District Lot Rehabilitation $100,000
Paving, striping and maintenance of all city surface lots within the Parking District. pk2401 Replacement of Light Structures at Terrabay Recreation Center $500,000 Replace nine light poles that are needed for parking lot safety lighting and tennis court usage. pk2402 Dundee Park Remodel $600,000
Renovation of Dundee Park includes a new design, playground, and sports courts. pk2403 Brentwood Park Irrigation Infrastructure Upgrade $400,000 Irrigating the hillside in the back of the park to plant trees after mitigation and removal of hazardous trees. pk2404 Common Greens Rehabilitation Study & Implementation $500,000 Pre-design for study and implementation of common greens rehabilitation. pk2405 Clay Park Court Resurfacing $50,000
Resurfacing of the basketball court at Clay Park.
sd2401 Storm Damage Repairs $2,000,000
Repairs of damage caused by mudslides from recent storms of late December 2022-early January 2023. ss1502 Pump Station No. 4 Redundant Force Main $4,050,000 The PS4 is the only main conveyance line East of 101.
ss1801 Sewer Master Plan GP Update $90,000
Design and model update to the General Plan adopted in late 2022. Review of the model will either verify or update the CIP sizing recommendations from the Citywide Sewer Master Plan updated in early 2022. ss2001 Sanitary Sewer Rehabilitation $1,000,000
Ongoing maintenance required for sanitary sewer per the Sanitary Sewer Master Plan.
City of South San Francisco | FY2023-24 Budget Book Page 295 ss2301 WQCP Diffused Air Flotation Thickener Replacement $4,350,000 Upgrade the existing flotation thickeners to accommodate plant processes. ss2302 WQCP Sludge Dewatering Improvements $1,000,000
For the design and installation of sludge pretreatment conditioning system to increase biosolids total percent solids with the goal of decreasing hauling and disposal costs, as SB1383 now classifies biosolids as organic. ss2401 Oyster Point Sewer Main Upsize $100,000
Co-funding agreement with Kilroy to design and construct a sewer main upsize for the Oyster Point sewer main from Gull to Pump Station #2.
ss2402 Variable Frequency Drive Modernization Project - WQCP $1,000,000 Replacement of variable frequency drive components associated with Plant pumping systems originally installed in 1998. ss2403 Variable Frequency Drive Replacement Project - Sanitary Pump Stations $1,000,000 Replacement of variable frequency drive components associated with Plant pumping systems originally installed in 1998. ss2404 Programable Logic Controller Replacement Project - WQCP and Sanitary Pump Stations $2,050,000 Modernization of programable logic controllers at plant and pump stations to replace existing from 1999. ss2405 Headworks No. 1 Grit Chamber Tower Rehabilitation Project - WQCP $2,000,000 Evaluate, design and construct replacement grit tower structures installed in 1951. ss2406 Transformer K Replacement Project - WQCP $200,000 Engineer, design and install replacement Transformer K originally installed in 1991. ss2407 SB 1383 Organics Diversion Mandate Compliance and Cogeneration Expansion Project - WQCP $5,000,000 Evaluate, engineer, and design processing and storage equipment to comply with SB 1383 mandate and enhance renewable biogas production. This project will expand sustainable onsite power generation and heat recovery. ss2408 Biosolids Drying and Recycling Project - WQCP -Project 2 $1,000,000 Evaluate, design, and construct equipment associated with decreased moisture content of biosolids to comply with SB 1383 mandate. Renewable products such as biochar, soil amendments, and fly ash enhancers. ss2409 Industrial Coating Reapplication Project - WQCP and Pump Stations $2,000,000 Project to maintain applied industrial coatings to Plant and pump station metal assets. ss2410 WQCP Operations Control Center Rehabilitation Project - WQCP $200,000 Project to modernize operations control center to achieve the following goals - 1) better ergonomics, 2) replacement terminals for Plant SCAEDA supervisory control and data acquisition, 3) replacement of HVAC system. ss2411 NPDES Permit Compliance Upgrade (nutrient removal) $1,000,000 Participate in a regional study.
st1703 Bridge Preventative Maintenance Program $50,000
This project will conduct preventative maintenance on ten (10) city bridges including: Colma Creek Bridge at Produce Avenue, Canal Bridge at Linden Avenue, two bridges over San Bruno Channel over N. Access Road, Colma Creek Bridge at Spruce Ave.,...
st1804 Bridge Preventative Maintenance - Grand $100,000 This project will conduct preventative maintenance on Grand Avenue overpasses.
City of South San Francisco | FY2023-24 Budget Book Page 296 st2401 Complete Streets Improvements $1,000,000
Design & construct pedestrian and storm drain improvements at Elm Ct, Hillside Blvd, Park Way and Ponderosa Rd. st2402 2024 Street Surface Seal project $3,500,000
Design & construct street surface seal project as part of the Pavement Management Program (PMP) that will cycle through Zones 1 - 5, one zone each year providing a new surface seal of streets with new thermoplastic striping, legends and...
tr2301 Miscellaneous Traffic Improvements $300,000
Design & construct any traffic related improvements in the City, such as striping, signs, and other traffic calming measures from the Traffic Advisory Committee, Neighborhood meetings or as needed. tr2401 Airport Boulevard Bike/Ped Gap Closure Study $300,000 Support for feasibility studies as needed to complete bike/ped network, and support for grant applications. tr2402 El Camino Real Bik/Ped Improvements $300,000
Support for studies to implement Active South City recommendations on El Camino Real and connections to Centennail Trail.
tr2403 Traffic Signal Safety Improvements Project $500,000 Design & Construct new traffic signals at the intersection of Junipero Serra Blvd/Arroyo; Signal improvements/modifications at the intersections of Grand Ave/Spruce Ave, Grand Ave/Maple, Grand Ave/Linden Ave; and install retroreflective...
tr2404 Chestnut Ave & Commercial Ave Intersection Improvement Project $300,000 Design & construct new traffic signals at the intersections to improve pedestrian safety. The improvements include the removal of the “slip lane” and concrete island at the southeast corner that currently provides a free right turn... tr2405 Citywide School Traffic Calming Improvement Project $600,000 Design & construct traffic calming improvements at grades Kindergarten through 12 schools, including 15mph speed reduction.
tr2406 Traffic Studies and Grant Support $300,000
Support for any traffic-related studies from the Traffic Advisory Committee, Neighborhood meetings or as needed, and support for grant applications as needed.
tr2407 Bay Trail - Centennial Way Trail Gap Closure $100,000 A feasibility study to create a Class I trail connecting the Centennial Way Trail and Bay Trail. The project seeks to link the City’s two largest multi-use trails, enable a low-stress bikeway connection to the waterfront, and enhance... tr2408 Signalized Intersection Battery Back up Citywide $2,000,000 Upgrade signalized intersection Citywide with Battery Backup Systems. Approximately 50 intersections in the City are without BBS.
tr2409 Oyster Point Blvd - Corridor Study to support Bike/Ped and Complete Streets $100,000 Support for feasibility studies as needed to complete bike/ped network, transit, and support for grant applications. tr2410 Spruce Avenue - Corridor Study to support Bike/Ped and Complete Streets $100,000 Support for feasibility studies as needed to complete bike/ped network, transit, and support for grant applications. tr2411 Gateway Boulevard - Corridor Study to support Bike/Ped and Complete Streets $100,000 Support for feasibility studies as needed to complete bike/ped network, transit, and support for grant applications.
City of South San Francisco | FY2023-24 Budget Book Page 297 tr2412 Forbes Boulevard - Corridor Study to support Bike/Ped and Complete Streets $100,000 Support for feasibility studies as needed to complete bike/ped network, transit, and support for grant applications. tr2413 El Camino Real at 1st to Centennial Trail Gap Closure $200,000 Install bike and pedestrian signalized intersection at ECR @ 1st and connect the gap to Centennial Trail at 1st Street to set up for grant funding.
Total: $40,349,600
City of South San Francisco | FY2023-24 Budget Book Page 298 Capital Improvement Program - 5-Year: FY2023-24 to FY2027-28 Total Capital Requested
$130,299,601
172 Capital Improvement Projects
Total Funding Requested by Source
American Recovery Plan City Programs/Contributions
Citywide Traffic Impact Fee Common Greens
East of 101 Sewer Impact Fee General Fund
Grants Infrastructure Reserves
Measure A Other Funding Sources
Parking District Fund Road Maintenance Acct (SB1)
San Bruno / NBSU Sewer Enterprise
SMC Measure W Storm Water
2024
2025
2026
2027
2028
$40,349,600.01
$40,415,001.24
$30,935,000.00
$9,200,000.00
$9,400,000.00
$0 $12M $24M $36M
City of South San Francisco | FY2023-24 Budget Book Page 299 Capital Improvement Plan Requests
Itemized Requests for 2024-2028
pf1413 Grand Avenue Library Renovation Project $0
The project will install data communication infrastructure upgrades, both to and within the facility, and install new furniture, shelving and equipment to provide a more flexible, interactive, welcoming, contemporary space for our community.
pf1609 Magnolia & Siebecker Parking Lot Resurfacing $0
This project will resurface and restripe the Magnolia Senior Center Parking Lot. Treatment to be determined. pf1704 Training Tower Maintenance $0
Fire Training Tower 61 was built in 2006. In 2015, assessment of the tower revealed several high priority repairs that are needed in order to comply with National Fire Protection Association (NFPA) training structure standards. This project will... pf1705 City Hall Modernization $0
The upgrades are modest improvements that will enhance the security of the City Hall building for the employees and visitors. This project will implement priority one security upgrades of the recently completed security study. Upgrades will...
pf1707 Community Civic Campus $0
This project will design a new Community Civic Campus that includes a new library, parks & recreation facility, council chamber, a police operations & 911 dispatch center and a new fire station. Related to pf2103 and pf2207 projects. pf1801 Parking Garage #2 $0
This project will identiy locations, create a financing plan, purchase land if necessary, design and construct a new parking garage in downtown South San Francisco.
pf1805 Fire Station 64 Dorm & Bathroom Remodel $0
Remodel Fire Station 64 dormitory and bathrooms to include better storage, increase the number of beds in the dormitory, improve privacy, and allow for gender specific dormitory and bathrooms. pf1903 Electric Vehicle Charging Stations $0
To install electric vehicles (EV) charging station at various City locations for both internal fleet and public use. pf2001 Oyster Point Fuel Tank Removal $0
Remove fuel tanks from Oyster Point.
pf2002 Oyster Point Marina Water-Taxi Ferry Terminal - Phase 1 (Spit) $0 Engineering and design work to upgrade Oyster Point peninsula, the adjacent guest dock and design a new water-taxi ferry terminal and passenger building. The improvements will eliminate flooding over the landfill and account for sea level rise.
pf2003 Police Station - Phase I $0
This project will construct a new Police Operations & 911 Dispatch Center at the site of former Pet Club at the corner of Antoinette Lane and Chestnut Avenue. The current Police Station does not meet current building code requirements for... pf2101 Westborough Pre-K Design and Construction $0
The City would like to construct a new licensed preschool facility to serve this growing need in the community. Childcare Impact Fees would fund the design and construction of a new facility, which the Parks and Recreation Department would...
City of South San Francisco | FY2023-24 Budget Book Page 300 pf2102 Caltrain Plaza Public Art $0
As part of SSF Caltrain Station Improvement a new pedestrian tunnel and half acre plaza will be built at the intersection of Grand Ave and Airport Blvd. Seen as the cornerstone of a new transit hub in SSF, this plaza is imagined to anchor the... pf2103 Library, Parks & Recreation - Phase II $0
This project will design a new Community Civic Campus that includes a new library, parks & recreation facility, council chamber, a police operations & 911 dispatch center and a new fire station. The project also includes construction cost... pf2104 FF&E for Police/911 Dispatch Project $0
FF&E Purchases for new PD/911 Dispatch Center utilizing Police Seizure Asset Funds. pf2201 City Hall Fire Alarm / Electrical Modernization $0 Additional electrical circuit to support outdoor decorative lighting and EV chargers. pf2202 Solar Roof at City Corporation Yard $0
Solar roof at City Corporation Yard.
pf2203 Terrabay Gymnasium HVAC Replacement $100,000
Replace the heating, ventilating, and air conditioning systems (HVAC) at the Terrabay Gymnasium and Recreation Center which has reached the end of its life and is no longer functioning. pf2204 OP2C Landscape $0
Design and Installation of landscape improvements to areas of Oyster Point 2C utilizing funds dedicated to the City from the former Redevelopment Agency.
pf2205 OP2C Bay Trail $0
Design and Installation of Bay Trail improvements to areas of Oyster Point 2C utilizing funds dedicated to the City from the former Redevelopment Agency.
pf2206 OP2C Parking $0
Design and Installation of parking and roadways of Oyster Point 2C utilizing funds dedicated to the City from the former Redevelopment Agency.
pf2207 Bond Portion - Library, Parks & Recreation - Phase II $0 Refer to pf2103, this is bond portion only.
pf2208 PC/911 Public Safety Impact Fee Portion $0
This project will construct a new Police Operations & 911 Dispatch Center at the site of former Pet Club at the corner of Antoinette Lane and Chesnut Avenue.
pf2302 City Hall Annex Replacement and Landscape Improvement $0 Initial study to replace the City Hall Annex and update the City Hall block landscape. pf2303 Caltrain Signage $0
Design, fabrication and installation of signage for the Karyl Masumoto Plaza at the new South San Francisco Caltrain Station. Signage to be installed prior to opening of the plaza in early 2023. pf2305 Free Public Wifi Network -$140,400
To build a public Wifi network and pilot in the uptown/downtown area, providing 100MB download and 25MB upload speeds.
City of South San Francisco | FY2023-24 Budget Book Page 301 pf2306 Station 63 Replacement $23,000,000
Design and construction of a new fire station at 73 Camaritas Ave., a parcel owned by the City. The current station is undersized and located in the basement of a building that is in the process of being vacated. The new station... pf2307 Corp Yard Office HVAC including proposed Traffic Control Center $0 The Corp Yard is shared by Public Works & Parks & Recreation. As needs of both departments change and staffing increases, the Heating, Ventilation and Air Conditioning (HVAC) system needs to be modified to support space utilization... pf2401 City Facilities Door Access Controls $500,000
Implementation of an access control system to facilitate quick and convenient access for authorized personnel while restricting access to unauthorized individuals . This initiative was identified as part of the 2017 IT Strategic Plan. pf2402 Parking District Lot Rehabilitation $100,000
Paving, striping and maintenance of all city surface lots within the Parking District. pk1402 Orange Memorial Park Sports Field Renovation $0
Resulting from many years of overuse, the ballfields are due for renovation. The grandstand bleachers are in a constant state of disrepair and should be replaced with lower maintenance bleachers. This project will be divided into two phases:
Phase...
pk1701 Gateway Monument Signs $0
This project will design all gateway monument signs.
pk1802 Urban Forest Master Plan $0
Would provide a handbook for prioritizing and implementing many specific tree risk items in numerous sites called out in Parks Deferred Maintenance Plan (PDMP).
pk1803 Sellick Park Renovation Project $0
Replacement of play equipment and surfacing, tree thinning and removals, pathway, building and picnic area renovation. pk1804 Buri Buri Field & Court Improvements $0
This project will resurface the basketball court, renovate the baseball field and address amenitities including bleachers, scoreboard, and paving for ADA accesibility.
pk1805 Avalon Park Improvements $0
This project will address immediate tree concerns, provide ballfield improvements, and safety resurfacing. pk1806 Gardiner Park Playground Replacement $0
This project rehabilitates Gardiner Park to improve the use of space, landscaping, and play equipment in order to better serve the community.
pk1807 Hillside School Soccer Field Renovation $0
This project will provide rehabilitation to deferred maintenance conditions at SSFUSD owned, SSF maintained Hillside School site.
pk1902 Oyster Point Development Conduits $0
This project will construct a joint trench dark fiber conduit and Bay Trail conduit for future closed-circuit television. pk2102 Sign Hill Fire Mitigation and Park Restoration $0 Sign Hill Fire Mitigation and Park Restoration.
City of South San Francisco | FY2023-24 Budget Book Page 302 pk2103 Centennial Trail Master Plan $0
The City will take over maintenance and development rights to the BART right-of-way (BART ROW) running through South San Francisco at some time in 2020 or 2021. The BART ROW will require proactive and creative programming and the City would like...
pk2104 Orange Memorial Park Master Plan Update $0
Project will update master plans for Orange Memorial Park, including site programming, spatial layout options and conceptual designs for existing parkland and potential expansion into Mazzanti Property. pk2201 Aquatics Center $0
Design and construction of new aquatics center in Orange Memorial Park. pk2202 Westborough Park Pathways $0
This project would improve some existing pathways at Westborough Park by construction of ADA compliant pathways. Westborough Park renovation completed in 2012. At that time, non-ADA compliant upper pathways in poor condition west of the park...
pk2303 Replacement of Light Structures at Hillside Ballfield $0 Project will replace aging light fixtures at the Hillside Ballfields. pk2304 Reclaimed Water Pipe Design & Connection $0
Design and installation of reclaimed water connections and associated booster pumps to connect the cistern at Orange Memorial Park to the other side of Orange Ave as well as across Chestnut Avenue to the Civic Campus properties including the...
pk2309 Bond Portion of OMP Sports Field Renovation (fund 522) $0 Bond portion of funding for Orange Park Sports Field Renovation (pk1402). pk2310 Bond portion of Aquatics Center (fund 524) $0
Bond portion of funding for Aquatics Center (pk2201).
pk2401 Replacement of Light Structures at Terrabay Recreation Center $500,000 Replace nine light poles that are needed for parking lot safety lighting and tennis court usage. pk2402 Dundee Park Remodel $600,000
Renovation of Dundee Park includes a new design, playground, and sports courts. pk2403 Brentwood Park Irrigation Infrastructure Upgrade $500,000 Irrigating the hillside in the back of the park to plant trees after mitigation and removal of hazardous trees. pk2404 Common Greens Rehabilitation Study & Implementation $500,000 Pre-design for study and implementation of common greens rehabilitation. pk2405 Clay Park Court Resurfacing $50,000
Resurfacing of the basketball court at Clay Park.
sd1401 Storm Water Trash Capture Devices $0
This project will plan for the sizing and placement of trash capture devices to improve storm water quality. Funding in subsequent years will be for construction of capture devices. sd1603 Green Infrastructure Planning Study $0
NPDES provision C.3.j requires all permittees to develop a Green Infrastructure framework for governing body approval by June 2016. This project will result in a report that prioritizes and maps project locations in the City where existing...
City of South San Francisco | FY2023-24 Budget Book Page 303 sd1801 Orange Memorial Park Stormwater Capture Project $0 Phase III - Design: Based on engagement with community and civic leaders, preliminary designs will be developed for review and comment by City departments and key stakeholders. sd2001 Hickey/Camaritas Slide Repairs $0
Stabilization of the hillside located at Hickey Boulevard and Camaritas. sd2002 South Linden Storm Drain Repairs $0
Storm drain repairs along South Linden Avenue.
sd2201 Francisco Terrace Flood Protection Levy $0
Flood protection improvements in the vicinity of Terrace Drive. A floodwall is proposed to extend along the property line from Terrace Dr to the elevated bike/pedestrian trail which parallels the BART alignment. A recent hydrological study has... sd2301 Storm Drain Master Plan $0
Hydraulic model of Storm Drain collection and conveyance system. Additionally this project will conduct a condition assessment and map all strom drains and will determine deficiencies within the city’s storm drain system and... sd2302 Electrification of Storm Pump Stations $0
Design and construction for electrification of diesel storm pump stations at San Mateo Avenue & South Airport Boulevard.
Time and infrastructure changes have shown that these temporary stations should be converted to electric to eliminate fuel...
sd2303 South Maple Storm Pump Station Renovation $0
Refurbishment of existing pump station infrastructure components in and around South Maple pump station sd2304 Hickey Boulevard Hillside Stabilization $0
The project will identify and plan the geotechnical stabilization of the Hickey Blvd hillside to prevent slides during heavy rain events.
sd2401 Storm Damage Repairs $2,000,000
Repairs of damage caused by mudslides from recent storms of late December 2022-early January 2023. ss1205 WQCP Solar PV $900,000
Construction of a solar photovoltaic carport system at the WQCP. Reached the end of the upgrade. Design to solar project 190 kw PV system for covered employee parking. This project will provide approximately 180 kW of photovoltaic power... ss1301 WQCP Wet Weather and Digester Improvements $0
This project will design and construct new digesters #1 and #2 and retrofit #3 at the WQCP. The WQCP Minimize Blending Projects and Plant Wide Painting Program are incorporated in this project. ss1307 Plant-Wide Industrial Re-Coating Program $0
This project will result in new paint and protective coatings on buildings and pipes at the Water Quality Control Plant (WQCP).
ss1502 Pump Station No. 4 Redundant Force Main $8,100,000 The PS4 is the only main conveyance line East of 101.
ss1601 Sodium Hypochlorite Tank Replacement $0
Replace existing storage tanks which are at end of design life. Study appurtenant piping to determine best overall upgrades.
City of South San Francisco | FY2023-24 Budget Book Page 304 ss1702 Pump Station No. 2 Upgrade $0
Upgrade Pump Station No.2 to accommodate increased flows from the Cove area. ss1703 WQCP Secondary Clarifiers #1 and #2 Rehab $0
Rehabilitate WQCP Secondary Clarifiers #1 and #2.
ss1704 WQCP Effluent Storage Basin Liner Replacement $0 The Water Quality Control Plant effluent storage basin was constructed in 2005. Periodic inspections have revealed moderate to sever ultraviolet light (UV) damage to the lining membrane. This project will design and replace effluent storage basin...
ss1705 WQCP Switchgear & Cogen Controls Upgrade $0
Design and replace the switchgear and cogen controls at the WQCP. Programmed in CIP for construction in FY 19/20. ss1801 Sewer Master Plan GP Update $90,000
Design and model update to the General Plan adopted in late 2022. Review of the model will either verify or update the CIP sizing recommendations from the Citywide Sewer Master Plan updated in early 2022. ss1802 WQCP Sea Level Rise Study and Plan $0
USACE led project, protection of WQCP from flood and sea level rise. ss1901 Pump Station Industrial Re-Coating Program $0
This project will result in new paint and protective coatings on buildings and pipes at the Water Quality Control Plant (WQCP).
ss1902 Pump Station #14 Capacity Upgrade (as needed) $0 This project will design the necessary upgrades to the pump station in order to accommodate the new growth in "The Cove" area. Construction to occur in the next fiscal year. ss2001 Sanitary Sewer Rehabilitation $4,000,000
Ongoing maintenance required for sanitary sewer per the Sanitary Sewer Master Plan. ss2201 Country Club Park Sewer Master Plan $0
District-level study for sewer service expansion into the unincorporated Country Club Park neighborhood addressing collection and conveyance system and tie-ins to the City system. For use when considering neighborhood annexation or Outside Service...
ss2202 Oyster Point Pump Station $0
Oyster Point Pump Station
ss2301 WQCP Diffused Air Flotation Thickener Replacement $8,700,000 Upgrade the existing flotation thickeners to accommodate plant processes. ss2302 WQCP Sludge Dewatering Improvements $1,000,000
For the design and installation of sludge pretreatment conditioning system to increase biosolids total percent solids with the goal of decreasing hauling and disposal costs, as SB1383 now classifies biosolids as organic. ss2401 Oyster Point Sewer Main Upsize $4,100,000
Co-funding agreement with Kilroy to design and construct a sewer main upsize for the Oyster Point sewer main from Gull to Pump Station #2.
ss2402 Variable Frequency Drive Modernization Project - WQCP $2,050,000 Replacement of variable frequency drive components associated with Plant pumping systems originally installed in 1998.
City of South San Francisco | FY2023-24 Budget Book Page 305 ss2403 Variable Frequency Drive Replacement Project - Sanitary Pump Stations $1,980,000 Replacement of variable frequency drive components associated with Plant pumping systems originally installed in 1998. ss2404 Programable Logic Controller Replacement Project - WQCP and Sanitary Pump Stations $2,050,000 Modernization of programable logic controllers at plant and pump stations to replace existing from 1999. ss2405 Headworks No. 1 Grit Chamber Tower Rehabilitation Project - WQCP $5,000,000 Evaluate, design and construct replacement grit tower structures installed in 1951. ss2406 Transformer K Replacement Project - WQCP $200,000 Engineer, design and install replacement Transformer K originally installed in 1991. ss2407 SB 1383 Organics Diversion Mandate Compliance and Cogeneration Expansion Project - WQCP $14,900,000 Evaluate, engineer, and design processing and storage equipment to comply with SB 1383 mandate and enhance renewable biogas production. This project will expand sustainable onsite power generation and heat recovery. ss2408 Biosolids Drying and Recycling Project - WQCP -Project 2 $10,000,000 Evaluate, design, and construct equipment associated with decreased moisture content of biosolids to comply with SB 1383 mandate. Renewable products such as biochar, soil amendments, and fly ash enhancers. ss2409 Industrial Coating Reapplication Project - WQCP and Pump Stations $5,000,000 Project to maintain applied industrial coatings to Plant and pump station metal assets. ss2410 WQCP Operations Control Center Rehabilitation Project - WQCP $1,000,000 Project to modernize operations control center to achieve the following goals - 1) better ergonomics, 2) replacement terminals for Plant SCAEDA supervisory control and data acquisition, 3) replacement of HVAC system. ss2411 NPDES Permit Compliance Upgrade (nutrient removal) $1,000,000 Participate in a regional study.
st1004 South Linden Avenue Grade Separation $0
Preliminary study on grade separation at railroad crossing on South Linden Avenue. st1204 Underground Utility District-Rule 20A Spruce Avenue $0 Underground overhead on utilities on Spruce Ave in accordance with CPUC Rule 20A program. Evaluate feasibility of establishing additional Underground Districts.
st1301 South Airport Boulevard Bridge Replacement $0
The project will replace the South Airport Boulevard Bridge at North Access Road. st1403 SSF Grand Boulevard Improvements Project (Chestnut to Arroyo) - Phase I $0 Improvents along El Camino Real between Chestnut Avenue and Arroyo Drive by installing enhanced pedestrian crossings with corner curb bulbouts and median refuges, expanding bus stop/waiting areas, and new landscaping in the medians. st1502 SSF Grand Boulevard Improvements Project (Kaiser to BART) - Phase II $0 Improve El Camino Real between Kaiser Way and McLellan Drive by installing enhanced pedestrian crossings with corner curb bulbouts and median refuges, expanding bus stop/waiting areas, and a newly landscaped median. st1601 Linden Ave Phase 1 Traffic Calming Improvements $0 TDA The City has been reimbursed 100% on eligible expenditures for TDA grant. Construction work completed. Closeout of project in progress.
City of South San Francisco | FY2023-24 Budget Book Page 306 st1602 Linden Ave Phase 2 & Spruce Ave Traffic Calming Improvements $0 ATP The Project is in construction. Requesting additional contract authority (increase of $100K to contingency). st1603 Caltrain Station Enhancements $0
The Project supports the Caltrain Station Relocation with construction of a new plaza at Grand/Airport and a new shuttle drop-off on Poletti. Construction led by JPB.
st1605 Spruce Avenue Pedestrian Improvements (Lux to Miller) $0 Along Spruce Avenue, from Lux Ave. to Miller Ave., this project will install edge line striping, traffic calming medians, high visibility xwalk, staggered landscaped bulbouts, and crosswalk striping st1702 UUD Rule 20A Antoinette Lane $0
This project will establish an Underground Utilities District (UUD) on Antoinette Lane from Peninsula Pine Apartments to terminus. Project extends approximately 1,200 linear feet and will cost approximately $1.3 million. Antoinette Lane adjoins... st1703 Bridge Preventative Maintenance Program $520,000 This project will conduct preventative maintenance on ten (10) city bridges including: Colma Creek Bridge at Produce Avenue, Canal Bridge at Linden Avenue, two bridges over San Bruno Channel over N. Access Road, Colma Creek Bridge at Spruce Ave.,...
st1801 Grand Avenue Streetscape $0
Redesign Grand Avenue to accommodate wider sidewalks and an improved streetscape to support Caltrain Station access and support the retail environment of the Downtown area. Project will design improvements to Airport Boulevard and Grand Avenues...
st1804 Bridge Preventative Maintenance - Grand $100,000 This project will conduct preventative maintenance on Grand Avenue overpasses. st1805 El Camino Real Gateway Signs & Medians (Noor Ave to Spruce Ave) $0 This project will replace the landscaped median including irrigational systems and vegetation and install a new gateway sign on El Camino Real between Noor and Spruce Avenue. The project will replicate or complement the Grand Boulevard design...
st1806 North Access Road Bike and Pedestrian Improvements $0 This project will widen approximately 1,000 feet of bike and pedestrian pathways on North Access Road beginning at South Airport Boulevard.
st1807 Grand Boulevard Project (Arroyo Drive to Kaiser Way) Phase III $0 This Project will improve El Camino Real between arroyo Drive and Kaiser Way by installing enhanced pedestrian crossings, with corner curb extensions and median refuges, expanded bus stop/waiting areas, and a new landscaped median.
st1902 3rd Street Rail Extension Feasibility $0
To extend the 3rd Street light rail from San Francisco to South San Francisco. st1903 Street Rehabilitation Program FY 2018-19 $0
Street Rehabilitation project for Fiscal Year 2018-19. Project st1705 will be closed and excess funds moved to this project.
This project will rehabilitate various City streets in accordance with the City’s pavement management... st1904 Underground Utilities District (UUD) Rule 20A for Mission Road $0 Establish an Underground Utility District on Mission Road from Grand Avenue to connect with underground utilities at the South San Francisco BART south entrance. Additional funding is required to replace city-owned street lighting.
City of South San Francisco | FY2023-24 Budget Book Page 307 st1905 Railroad Avenue Extension $0
This Measure A grant proposes to fund the preliminary Planning Phase and Project initiation document phase to extend Railroad Avenue easterly from South Linden Avenue/Allerton Avenue. This project provides a new east-west connection for motorists,...
st2003 Station to East Grand Bike Gap Closure $0
Install bikeway/bike lanes to connect the bike route from Caltrain Station to East Grand Avenue (at Grand/E.Grand). Install shared-use path, new crosswalks, and remove slip lane.
st2004 South Airport Belle Air Public Access Improvement $0 Per BCDC Permit, Construction for bike and pedestrian improvements leading to SF Bay Trail. st2101 ECR Medians Improvement Project $0
Construct replacement of landscape median including irrigational systems and vegetation on El Camino Real between Chestnut Ave and Spruce Ave. The project will replicate or complement the Grand Blvd design concepts. st2102 Broadband Expansion Project $0
The City adopted the "dig once" policy which requires public and private excavators to coordinate with the City on the installation of extra fiber or conduit whenever ground will be broken in the public right-of-way. This project will... st2103 Pavement Management Plan - 2020 Surface Seal $0
This project will rehabilitate various City streets in accordance with the City’s pavement management program. st2104 Pavement Management Plan - 2020 Pavement Rehabilitation $0 This project will rehabilitate various City streets in accordance with the City’s pavement management program. st2105 Pavement Management Plan - 2021 Surface Seal $0
This project will rehabilitate various City streets in accordance with the City’s pavement management program. st2106 Pavement Management Plan - 2021 Pavement Rehabilitation $0 This project will rehabilitate various City streets in accordance with the City’s pavement management program. st2107 2022 West of 101 Pavement Rehabilitation $0
This project will rehabilitate various City streets in accordance with the City’s pavement management program. st2201 Junipero Serra Boulevard Soundwall Feasibility Study $0 Feasibility study for soundwall on Junipero Serra Boulevard. st2202 Bond Portion - 2020 Pavement Rehabilitation $0
Bond-funded portion. This project will rehabilitate various city streets in accordance with the City’s pavement management program.
st2203 Bond Portion - 2021 Pavement Rehabilitation $0
Bond-funded portion. This project will rehabilitate various city streets in accordance with the City’s pavement management program.
st2204 Bond Portion - 2022 West of 101 Rehabilitation $0 2022 West of 101 Pavement Rehabilitation. (Local Funds = Bond Measure Funds) st2301 Junipero Serra Boulevard/Westborough Boulevard Corridor Feasibility Project $10,000,000 The City applied for SMCTA Bike / Ped Cycle 6 grant funding to fund the planning of the Junipero Serra Blvd and Westborough Blvd Bike and Ped improvements as identified in the Active South City Plan. The City was awarded funding for the first year...
City of South San Francisco | FY2023-24 Budget Book Page 308 st2302 2023 Surface Seal Project (Zone 4) $0
Surface Seal Zone 4 (Downtown/Old Downtown).
st2303 Bridge Asset Management Program $0
Bridge Asset Management Program to proactively identify and fund city bridges. st2305 OBAG3 School St / Spruce Ave and Hillside Blvd Safety and Access Improvement Project $0 The Project would provide street and sidewalk improvements on School Street/Spruce Avenue and on Hillside Boulevard as part of a community-developed and supported Safe Routes to Schools program. Improvements will enhance the safety of students...
st2401 Complete Streets Improvements $1,000,000
Design & construct pedestrian and storm drain improvements at Elm Ct, Hillside Blvd, Park Way and Ponderosa Rd. st2402 2024 Street Surface Seal project $14,000,000
Design & construct street surface seal project as part of the Pavement Management Program (PMP) that will cycle through Zones 1 - 5, one zone each year providing a new surface seal of streets with new thermoplastic striping, legends and...
tr1010 South Airport Boulevard/Utah Avenue $0
South Airport Boulevard/Utah Avenue.
tr1103 Grand/East Grand (TIF #26) $0
Grand/East Grand (TIF #26).
tr1402 West Orange/Centennial Way Pedestrian Beacon $0
This project will construct flashing beacons on West Orange Avenue at Centennial Way. tr1404 US-101 Produce Avenue Interchange (TIF #39) $0
US-101 Produce Avenue Interchange (TIF #39).
tr1501 Junipero Serra Boulevard/King Drive Intersection Improvements $0 This project will install signal mast arms and a speed feedback sign, realign medians, and update island and curb ramps at the Junipero Serra and King Drive intersection.
tr1602 Oyster Point & East Grand Avenue Corridor Improvements $0 The project will design improvements at the East Grand Avenue/Gateway Avenue and East Grand Avenue/Forbes Boulevard intersections.
tr1701 Sunshine Gardens Traffic Safety Improvements $0
This project will install traffic safety measures for pedestrians and bicyclist including the installation of advanced stop bars, high visibility ladder crosswalks, median pedestrian refuge islands, advanced yield lines, edge lines, and new ADA... tr1702 East of 101 Traffic Model Update $0
This project is to update the existing collection of data East of 101 Traffic Model to create new baseline. tr1705 Update Pedestrian and Bicycle Master Plan $0
This project will update the Pedestrian and Bicycle Master Plans. tr1801 Spruce and Commercial Signalized Intersection $0 HSIP Construction on-hold pending delivery of TS Mast Arm and PG&E new electrical service.
City of South San Francisco | FY2023-24 Budget Book Page 309 tr1901 Adaptive Traffic Control System $0
Implement an adaptive traffic control system citywide. Phase 1 will coordinate East of 101 traffic signals to and from the freeway.
tr1902 East of 101 Traffic Signal IDEA Grant $0
The core goals of the IDEA program are to improve travel time and travel time reliability along arterials for autos and transit vehicles, improve safety for all users, decrease emissions and fuel consumption, and improve knowledge of and... tr1903 North Connectivity Bicycle Lanes $0
Construct 2.7 miles of Class II and III bike lanes on Hillside Blvd, Oyster Point, Gull Drive, and East Grand. tr1904 Miscellaneous Traffic Improvements $0
Misc. Studies, TAC Reviews and implementation costs to meet Council/CM and public request. tr1905 Littlefield Avenue Extension Feasibility Study $0 This project will study the feasibility to add new connections to Interstate 380 (I-380) via Littlefield Avenue and North Access Road. A new connection to I-380 provides additional access to Highway 101 and Interstate 280 to the west. The existing...
tr1906 Hillside & Lincoln $0
Design and install a traffic signal and associated pedestrian improvements and Hillside and Lincoln. tr1907 South Connectivity Bicycle Lanes $0
Construct 0.72 miles of class III and 0.78 miles of class II bike lanes on S. Airport and Harbor Way. tr2001 West Orange and Hillside Pedestrian Crossing Improvements $0 Install flashing beacons and high visibility crosswalks on West Orange and Hillside. tr2002 Smart Corridor $0
Implementation of Intelligent Transportation System (ITS) along segment of 101 corridor north of I-380. tr2102 E.Grand/DNA/Allerton Project $0
DNA Way & Allerton Ave at E.Grand signal.
tr2103 Local Road Safety Program (LRSP) $0
For operational improvements as shown in the Traffic Impact fee Study Update East of 101 Area tr2104 East of 101 Bicycle Safety Improvements $0
The Project is funded through C/CAG TFCA funding and proposes to improve safety and traffic flow by providing detection upgrades which would include a bicycle detection system along E Grand Ave. and Forbes Blvd. tr2201 Grand Avenue Off-Ramp Realignment (Caltrain East Access) $0 Preliminary Study Report to evaluate the feasibility of re-aligning the Grand Avenue Off-Ramp. tr2202 HSIP Curb Ramps $0
Curb Ramps in Zone 4 - In Advance of the 2022 Pavement Rehab Project. tr2203 E 101 Transit Shelter and Bulbout Grant from MTC $0 The project would provide new bus stops in South San Francisco’s biotechnology hub to enable more efficient shuttle operations and expanded SamTrans service in the area. This project would add 11 new on-street bus/shuttle stops,...
City of South San Francisco | FY2023-24 Budget Book Page 310 tr2301 Miscellaneous Traffic Improvements $1,100,000
Design & construct any traffic related improvements in the City, such as striping, signs, and other traffic calming measures from the Traffic Advisory Committee, Neighborhood meetings or as needed. tr2302 Right of Way Infrastructure Assessment and Upgrades $0 This project will complete the previously paused infrastructure inventory and assessment, and upgrade all the traffic signal backplates to current standard with high visibility borders. tr2401 Airport Boulevard Bike/Ped Gap Closure Study $300,000 Support for feasibility studies as needed to complete bike/ped network, and support for grant applications. tr2402 El Camino Real Bik/Ped Improvements $300,000
Support for studies to implement Active South City recommendations on El Camino Real and connections to Centennail Trail.
tr2403 Traffic Signal Safety Improvements Project $500,000 Design & Construct new traffic signals at the intersection of Junipero Serra Blvd/Arroyo; Signal improvements/modifications at the intersections of Grand Ave/Spruce Ave, Grand Ave/Maple, Grand Ave/Linden Ave; and install retroreflective...
tr2404 Chestnut Ave & Commercial Ave Intersection Improvement Project $300,000 Design & construct new traffic signals at the intersections to improve pedestrian safety. The improvements include the removal of the “slip lane” and concrete island at the southeast corner that currently provides a free right turn... tr2405 Citywide School Traffic Calming Improvement Project $600,000 Design & construct traffic calming improvements at grades Kindergarten through 12 schools, including 15mph speed reduction.
tr2406 Traffic Studies and Grant Support $1,100,000
Support for any traffic-related studies from the Traffic Advisory Committee, Neighborhood meetings or as needed, and support for grant applications as needed.
tr2407 Bay Trail - Centennial Way Trail Gap Closure $100,000 A feasibility study to create a Class I trail connecting the Centennial Way Trail and Bay Trail. The project seeks to link the City’s two largest multi-use trails, enable a low-stress bikeway connection to the waterfront, and enhance... tr2408 Signalized Intersection Battery Back up Citywide $2,000,000 Upgrade signalized intersection Citywide with Battery Backup Systems. Approximately 50 intersections in the City are without BBS.
tr2409 Oyster Point Blvd - Corridor Study to support Bike/Ped and Complete Streets $100,000 Support for feasibility studies as needed to complete bike/ped network, transit, and support for grant applications. tr2410 Spruce Avenue - Corridor Study to support Bike/Ped and Complete Streets $100,000 Support for feasibility studies as needed to complete bike/ped network, transit, and support for grant applications. tr2411 Gateway Boulevard - Corridor Study to support Bike/Ped and Complete Streets $100,000 Support for feasibility studies as needed to complete bike/ped network, transit, and support for grant applications. tr2412 Forbes Boulevard - Corridor Study to support Bike/Ped and Complete Streets $100,000 Support for feasibility studies as needed to complete bike/ped network, transit, and support for grant applications.
City of South San Francisco | FY2023-24 Budget Book Page 311 tr2413 El Camino Real at 1st to Centennial Trail Gap Closure $200,000 Install bike and pedestrian signalized intersection at ECR @ 1st and connect the gap to Centennial Trail at 1st Street to set up for grant funding.
Total: $130,299,601
City of South San Francisco | FY2023-24 Budget Book Page 312 DEBT
City of South San Francisco | FY2023-24 Budget Book Page 313 Debt Service Obligations
The City has outstanding debt through the issuance of bonds, loans and leases. The following sections describe all debt issued by the City for which balances remain outstanding (amounts shown are as at June 30, 2023):
Water Quality Control Plant
1999, 2004, 2008 State Water Resources Control Board Loans – Original debt: $30,423,034; 2.4% to 2.5% interest rate; due 4/30/26 and 7/15/28. These loans were used to improve and expand the City’s Water Quality Control Plant (WQCP). Loan proceeds were issued as projects progressed. Debt service payment commenced one year after project completion. WQCP user fees support the debt service payments. Of the total, $7.2 million of the principal is outstanding.
2005D Water and Wastewater Revenue Bonds – Original debt: $6,000,000, 2.75% to 4.75% interest rate, due October 1, 2026. The City participated in a pooled bond sale. The bonds were used to finance sewer system capital improvement projects. The debt service is paid from the net revenues of the City’s Sewer Enterprise Fund. Of the total, $1.6 million of the principal is outstanding.
2018 State Water Resources Control Board Loan - Original debt: $53,403,000, 1.8% interest rate, due October 3, 2042.
The loan proceeds are being used for the WQCP Wet Weather and Digester project. Loan proceeds have been issued over time as projects progressed. Debt service payments are due to commence on October 3, 2023, one year after project completion. WQCP user fees support the debt service payments. The full amount drawn down remains outstanding.
Capital Improvement Projects
2020A Lease Revenue Bonds - Original debt: $43,905,000; premium received: $10,242,530; 4 - 5% interest rate; due June 1, 2046. The bonds were used for Phase I of the Civic Center Campus project consisting of the planning and construction of a new Police Station and Dispatch Center for the City of South San Francisco. Measure W sales tax revenue will fund the repayments. $41 million remains outstanding.
2021A Lease Revenue Bonds - Original debt: $86,410,000; premium received: $18,116,565; 4% interest rate; due June 1, 2046. $78,000,000 of the bond proceeds are to be used for Phase II of the Civic Center Campus project consisting of the design and construction of the new library, parks and recreation center, council chambers and landscaping of the immediate surrounding area. $24,000,000 will be used for road pavement rehabilitation throughout the City, and $2,000,000 will be used for solar roof installation at the City's Corporation Yard. Measure W sales tax revenue will fund the repayments. $82 million remains outstanding.
2022A Lease Revenue Bonds - Original debt: $65,420,000; premium paid $6,686,317; 4-5.25% interest rate; due June 1 2046. $49,000,000 of the bond proceeds are to be used to design and construct the new Aquatic Center to replace the City's aging swimming pool building, $12,300,000 will be used to help fund construction of the new ballfield at Orange Memorial Park, $2,200,000 will be used to help fund replacement of the playground and $1,500,000 to replace the two Colma Creek bridges at Orange Memorial Park. Measure W sales tax revenue will fund the repayments from FY2024-25. $65,420,000 remains outstanding.
Successor Agency
2007 Loans Payable to Successor Agency - As of June 30, 2023, the Oyster Point Interchange Impact Fees Fund owed the Successor Agency for developer fees for the Flyover and Hookramps Capital projects that were completed in prior years. The outstanding balance of $2,150,152 will be paid off from future developer impact fees collected by the City.
City of South San Francisco | FY2023-24 Budget Book Page 314
APPENDIX
City of South San Francisco | FY2023-24 Budget Book Page 315 Glossary
Abatement: A reduction or elimination of a real or personal property tax, motor vehicle excise, a fee, charge, or special assessment imposed by a governmental unit. Granted only on application of the person seeking the abatement and only by the committing governmental unit.
Accounting System: The total structure of records and procedures that identify record, classify, and report information on the financial position and operations of a governmental unit or any of its funds, account groups, and organizational components.
Accrued Interest: The amount of interest that has accumulated on the debt since the date of the last interest payment, and on the sale of a bond, the amount accrued up to but not including the date of delivery (settlement date). (See Interest) Annual Comprehensive Financial Report (ACFR): report produced every year summarizing audited financial information for the City
Amortization: The gradual repayment of an obligation over time and in accordance with a predetermined payment schedule.
Appropriation: A legal authorization from the community's legislative body to expend money and incur obligations for specific public purposes. An appropriation is usually limited in amount and as to the time period within which it may be expended.
Arbitrage: As applied to municipal debt, the investment of tax-exempt bonds or note proceeds in higher yielding, taxable securities. Section 103 of the Internal Revenue Service (IRS) Code restricts this practice and requires (beyond certain limits) that earnings be rebated (paid) to the IRS.
Assessed Valuation: A value assigned to real estate or other property by a government as the basis for levying taxes.
Audit: An examination of a community's financial systems, procedures, and data by a certified public accountant (independent auditor), and a report on the fairness of financial statements and on local compliance with statutes and regulations. The audit serves as a valuable management tool in evaluating the fiscal performance of a community.
Audit Report: Prepared by an independent auditor, an audit report includes: (a) a statement of the scope of the audit; (b) explanatory comments as to application of auditing procedures; (c) findings and opinions. It is almost always accompanied by a management letter which contains supplementary comments and recommendations.
Available Funds: Balances in the various fund types that represent non-recurring revenue sources. As a matter of sound practice, they are frequently appropriated to meet unforeseen expenses, for capital expenditures or other one-time costs.
Balance Sheet: A statement that discloses the assets, liabilities, reserves and equities of a fund or governmental unit at a specified date.
Betterments (Special Assessments): Whenever a specific area of a community receives benefit from a public improvement (e.g., water, sewer, sidewalk, etc.), special property taxes may be assessed to reimburse the governmental entity for all or part of the costs it incurred. Each parcel receiving benefit from the improvement is assessed for its proportionate share of the cost of such improvements. The proportionate share may be paid in full or the property owner may request that the assessors apportion the betterment over 20 years. Over the life of the betterment, one year’s apportionment along with one year’s committed interest computed from October 1 to October 1 is added to the tax bill until the betterment has been paid.
Bond: A means to raise money through the issuance of debt. A bond issuer/borrower promises in writing to repay a specified sum of money, alternately referred to as face value, par value or bond principal, to the buyer of the bond on a specified future date (maturity date), together with periodic interest at a specified rate. The term of a bond is always greater than one year. (See Note)
Bond and Interest Record: (Bond Register) – The permanent and complete record maintained by a treasurer for each bond issue. It shows the amount of interest and principal coming due each date and all other pertinent information concerning the bond issue.
Bonds Authorized and Unissued: Balance of a bond authorization not yet sold. Upon completion or abandonment of a project, any remaining balance of authorized and unissued bonds may not be used for other purposes, but must be rescinded by the community's legislative body to be removed from community's books.
City of South San Francisco | FY2023-24 Budget Book Page 316 Bond Issue: Generally, the sale of a certain number of bonds at one time by a governmental unit.
Bond Rating (Municipal): A credit rating assigned to a municipality to help investors assess the future ability, legal obligation, and willingness of the municipality (bond issuer) to make timely debt service payments. Stated otherwise, a rating helps prospective investors determine the level of risk associated with a given fixed-income investment. Rating agencies, such as Moody's and Standard and Poors, use rating systems, which designate a letter or a combination of letters and numerals where AAA is the highest rating and C1 is a very low rating.
Budget: A plan for allocating resources to support particular services, purposes and functions over a specified period of time. (See Performance Budget, Program Budget)
Capital Assets: All real and tangible property used in the operation of government, which is not easily converted into cash, and has an initial useful live extending beyond a single financial reporting period. Capital assets include land and land improvements; infrastructure such as roads, bridges, water and sewer lines; easements; buildings and building improvements; vehicles, machinery and equipment. Communities typically define capital assets in terms of a minimum useful life and a minimum initial cost. (See Fixed Assets)
Capital Budget: An appropriation or spending plan that uses borrowing or direct outlay for capital or fixed asset improvements. Among other information, a capital budget should identify the method of financing each recommended expenditure, i.e., tax levy or rates, and identify those items that were not recommended. (See Capital Assets, Fixed Assets) Cash: Currency, coin, checks, postal and express money orders and bankers’ drafts on hand or on deposit with an official or agent designated as custodian of cash and bank deposits.
Cash Management: The process of monitoring the ebb and flow of money in an out of municipal accounts to ensure cash availability to pay bills and to facilitate decisions on the need for short- term borrowing and investment of idle cash.
Certificate of Deposit (CD): A bank deposit evidenced by a negotiable or non-negotiable instrument, which provides on its face that the amount of such deposit plus a specified interest payable to a bearer or to any specified person on a certain specified date, at the expiration of a certain specified time, or upon notice in writing.
Classification of Real Property: Assessors are required to classify all real property according to use into one of four classes:
residential, open space, commercial, and industrial. Having classified its real properties, local officials are permitted to determine locally, within limitations established by statute and the Commissioner of Revenue, what percentage of the tax burden is to be borne by each class of real property and by personal property owners.
Collective Bargaining: The process of negotiating workers' wages, hours, benefits, working conditions, etc., between an employer and some or all of its employees, who are represented by a recognized labor union. regarding wages, hours and working conditions.
Consumer Price Index: The statistical measure of changes, if any, in the overall price level of consumer goods and services.
The index is often called the "cost-of-living index."
Cost-Benefit Analysis: A decision-making tool that allows a comparison of options based on the level of benefit derived and the cost to achieve the benefit from different alternatives.
Debt Burden: The amount of debt carried by an issuer usually expressed as a measure of value (i.e., debt as a percentage of assessed value, debt per capita, etc.). Sometimes debt burden refers to debt service costs as a percentage of the total annual budget.
Debt Service: The repayment cost, usually stated in annual terms and based on an amortization schedule, of the principal and interest on any particular bond issue.
Encumbrance: A reservation of funds to cover obligations arising from purchase orders, contracts, or salary commitments that are chargeable to, but not yet paid from, a specific appropriation account.
Enterprise Funds: An enterprise fund is a separate accounting and financial reporting mechanism for municipal services for which a fee is charged in exchange for goods or services. It allows a community to demonstrate to the public the portion of total costs of a service that is recovered through user charges and the portion that is subsidized by the tax levy, if any. With an enterprise fund, all costs of service delivery--direct, indirect, and capital costs—are identified. This allows the community to recover total service costs through user fees if it chooses. Enterprise accounting also enables communities to reserve the City of South San Francisco | FY2023-24 Budget Book Page 317 "surplus" or net assets unrestricted generated by the operation of the enterprise rather than closing it out to the general fund at year-end. Services that may be treated as enterprises include, but are not limited to, water, sewer, hospital, and airport services.
Equalized Valuations (EQVs): The determination of the full and fair cash value of all property in the community that is subject to local taxation.
Estimated Receipts: A term that typically refers to anticipated local revenues often based on the previous year's receipts and represent funding sources necessary to support a community's annual budget. (See Local Receipts) Exemptions: A discharge, established by statute, from the obligation to pay all or a portion of a property tax. The exemption is available to particular categories of property or persons upon the timely submission and approval of an application to the assessors. Properties exempt from taxation include hospitals, schools, houses of worship, and cultural institutions. Persons who may qualify for exemptions include disabled veterans, blind individuals, surviving spouses, and seniors.
Expenditure: An outlay of money made by municipalities to provide the programs and services within their approved budget.
Fiduciary Funds: Repository of money held by a municipality in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and other funds. These include pension (and other employee benefit) trust funds, investment trust funds, private- purpose trust funds, and agency funds.
Fixed Assets: Long-lived, assets such as buildings, equipment and land obtained or controlled as a result of past transactions or circumstances.
Fixed Costs: Costs that are legally or contractually mandated such as retirement, FICA/Social Security, insurance, debt service costs or interest on loans.
Float: The difference between the bank balance for a local government’s account and its book balance at the end of the day.
The primary factor creating float is clearing time on checks and deposits. Delays in receiving deposit and withdrawal information also influence float.
Full Faith and Credit: A pledge of the general taxing powers for the payment of governmental obligations. Bonds carrying such pledges are usually referred to as general obligation or full faith and credit bonds.
Fund: An accounting entity with a self-balancing set of accounts that are segregated for the purpose of carrying on identified activities or attaining certain objectives in accordance with specific regulations, restrictions, or limitations.
Fund Accounting: Organizing financial records into multiple, segregated locations for money. A fund is a distinct entity within the municipal government in which financial resources and activity (assets, liabilities, fund balances, revenues, and expenditures) are accounted for independently in accordance with specific regulations, restrictions or limitations. Examples of funds include the general fund and enterprise funds. Communities whose accounting records are organized according to the Uniform Municipal Accounting System (UMAS) use multiple funds.
GASB 34: A major pronouncement of the Governmental Accounting Standards Board that establishes new criteria on the form and content of governmental financial statements. GASB 34 requires a report on overall financial health, not just on individual funds. It requires more complete information on the cost of delivering value estimates on public infrastructure assets, such as bridges, road, sewers, etc. It also requires the presentation of a narrative statement the government's financial performance, trends and prospects for the future.
GASB 45: This is another Governmental Accounting Standards Board major pronouncement that each public entity account for and report other postemployment benefits in its accounting statements. Through actuarial analysis, municipalities must identify the true costs of the OPEB earned by employees over their estimated years of actual service.
General Fund: The fund used to account for most financial resources and activities governed by the normal appropriation process.
General Obligation Bonds: Bonds issued by a municipality for purposes allowed by statute that are backed by the full faith and credit of its taxing authority.
Governing Body: A board, committee, commission, or other executive or policymaking bodyof a municipality or school district.
City of South San Francisco | FY2023-24 Budget Book Page 318 Indirect Cost: Costs of a service not reflected in the operating budget of the entity providing the service. An example of an indirect cost of providing water service would be the value of time spent by non-water department employees processing water bills. A determination of these costs is necessary to analyze the total cost of service delivery. The matter of indirect costs arises most often in the context of enterprise funds.
Interest: Compensation paid or to be paid for the use of money, including amounts payable at periodic intervals or discounted at the time a loan is made. In the case of municipal bonds, interest payments accrue on a day-to-day basis, but are paid every six months.
Interest Rate: The interest payable, expressed as a percentage of the principal available for use during a specified period of time. It is always expressed in annual terms.
Investments: Securities and real estate held for the production of income in the form of interest, dividends, rentals or lease payments. The term does not include fixed assets used in governmental operations.
Line Item Budget: A budget that separates spending into categories, or greater detail, such as supplies, equipment, maintenance, or salaries, as opposed to a program budget.
Local Aid: Revenue allocated by the state or counties to municipalities and school districts.
Maturity Date: The date that the principal of a bond becomes due and payable in full.
Municipal(s): (As used in the bond trade) "Municipal" refers to any state or subordinate governmental unit. "Municipals" (i.e., municipal bonds) include not only the bonds of all political subdivisions, such as cities, towns, school districts, special districts, counties but also bonds of the state and agencies of the state.
Note: A short-term loan, typically with a maturity date of a year or less.
Objects of Expenditures: A classification of expenditures that is used for coding any department disbursement, such as “personal services,” “expenses,” or “capital outlay.”
Official Statement: A document prepared for potential investors that contains information about a prospective bond or note issue and the issuer. The official statement is typically published with the notice of sale. It is sometimes called an offering circular or prospectus.
Operating Budget: A plan of proposed expenditures for personnel, supplies, and other expenses for the coming fiscal year.
Overlapping Debt: A community's proportionate share of the debt incurred by an overlapping government entity, such as a regional school district, regional transit authority, etc.
Performance Budget: A budget that stresses output both in terms of economy and efficiency.
Principal: The face amount of a bond, exclusive of accrued interest.
Program: A combination of activities to accomplish an end.
Program Budget: A budget that relates expenditures to the programs they fund. The emphasis of a program budget is on output.
Purchased Services: The cost of services that are provided by a vendor.
Refunding of Debt: Transaction where one bond issue is redeemed and replaced by a new bond issue under conditions generally more favorable to the issuer.
Reserve Fund: An amount set aside annually within the budget of a town to provide a funding source for extraordinary or unforeseen expenditures.
Revaluation: The assessors of each community are responsible for developing a reasonable and realistic program to achieve the fair cash valuation of property in accordance with constitutional and statutory requirements. The nature and extent of that program will depend on the assessors’ analysis and consideration of many factors, including, but not limited to, the status of City of South San Francisco | FY2023-24 Budget Book Page 319 the existing valuation system, the results of an in-depth sales ratio study, and the accuracy of existing property record information.
Revenue Anticipation Note (RAN): A short-term loan issued to be paid off by revenues, such as tax collections and state aid.
RANs are full faith and credit obligations.
Revenue Bond: A bond payable from and secured solely by specific revenues and thereby not a full faith and credit obligation.
Revolving Fund: Allows a community to raise revenues from a specific service and use those revenues without appropriation to support the service.
Sale of Real Estate Fund: A fund established to account for the proceeds of the sale of municipal real estate other than proceeds acquired through tax title foreclosure.
Stabilization Fund: A fund designed to accumulate amounts for capital and other future spending purposes, although it may be appropriated for any lawful purpose.
Surplus Revenue: The amount by which cash, accounts receivable, and other assets exceed liabilities and reserves.
Tax Rate: The amount of property tax stated in terms of a unit of the municipal tax base; for example, $14.80 per $1,000 of assessed valuation of taxable real and personal property.
Tax Title Foreclosure: The procedure initiated by a municipality to obtain legal title to real property already in tax title and on which property taxes are overdue.
Trust Fund: In general, a fund for money donated or transferred to a municipality with specific instructions on its use. As custodian of trust funds, the treasurer invests and expends such funds as stipulated by trust agreements, as directed by the commissioners of trust funds or by the community's legislative body. Both principal and interest may be used if the trust is established as an expendable trust. For nonexpendable trust funds, only interest (not principal) may be expended as directed.
Uncollected Funds: Recently deposited checks included in an account’s balance but drawn on other banks and not yet credited by the Federal Reserve Bank or local clearinghouse to the bank cashing the checks. (These funds may not be loaned or used as part of the bank’s reserves and they are not available for disbursement.) Undesignated Fund Balance: Monies in the various government funds as of the end of the fiscal year that are neither encumbered nor reserved, and are therefore available for expenditure once certified as part of free cash.
Unreserved Fund Balance (Surplus Revenue Account): The amount by which cash, accounts receivable, and other assets exceed liabilities and restricted reserves. It is akin to a "stockholders’ equity" account on a corporate balance sheet. It is not, however, available for appropriation in full because a portion of the assets listed as "accounts receivable" may be taxes receivable and uncollected. (See Free Cash)
Valuation (100 Percent): The legal requirement that a community’s assessed value on property must reflect its market, or full and fair cash value.
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