City of South San Francisco
Fiscal Year 2026-27 Proposed Budget
TABLE OF CONTENTS
Introduction 4
GFOA Budget Award 12
City Organizational Chart 14
History of the City 15
Demographics 18
Mission, Values and Strategic Priorities 23
Financial Policies 24
Budget Overview 37
Budget Process and Timeline 38
Fund Structure 41
Appropriations Limit 48
Funds Summary Overview 49
Governmental - Major Funds 50
General Fund (100) 59
General Fund 10-Year Long Range Forecast 65
Measure W (101) 66
City Housing Fund (241) 71
Developer Deposits / Contributions, Permit Program Maint Fee, General Plan Maint Fee 75 Capital Improvements (510) 80
Capital Infrastructure Reserve Fund (513) 83
Capital Improvements - Civic Campus Phase I - Measure W-funded (516) 87 Capital Improvements - Bond-funded (515/517/518/519/522/523/524/525) 91 Governmental - non-Major Funds 95
American Rescue Plan Act Special Revenue Fund (201) 104 Affordable Housing Fund (205) 107
Park In-Lieu Fees Fund (206/207/209) 111
Gas Tax Fund (210) 114
Measure A - 1/2 Cent Transportation Sales Tax (211) 118 Road Maintenance & Rehab (SB1) (212) 122
SMC Measure W - 1/2 Cent Sales Tax (213) 126
Community Development Block Grant (222) 130
Common Greens Maintenance Districts (231/232/233/234) 133 Oyster Point CFD Special Tax B (236) 139
Solid Waste Reduction (250) 143
Supplemental Law Enforcement Services (260) 146
City Programs Special Revenue Fund (280) 150
Debt Service Fund (461) 153
Sewer Capacity Charges (730) 156
Impact Fee - Park Land Acquisition IF Fund (805) 160
Impact Fee - Park Construction IF Fund (806) 164
Impact Fee - East of 101 Sewer IF Fund (810) 168
Impact Fee - East of 101 Traffic IF Fund (820) 171
Impact Fee - Fire Public Safety Fund (821) 175
Impact Fee - Bicycle and Pedestrian IF Fund (822) 178
Impact Fee - Commercial Linkage IF Fund (823) 180
Impact Fee - Library IF Fund (824) 184
Impact Fee - City-wide Transportation IF Fund (825) 187 Impact Fee - Police Public Safety Fund (826) 191
Impact Fee - Public Arts In-lieu IF Fund (827) 195
Impact Fee - Child Care IF Fund (830) 198
Impact Fee - Oyster Point Interchange IF Fund (840) 202 Proprietary - Major Funds 204
Sewer Enterprise Fund (710) 208
Parking District Fund (720) 213
Storm Water Fund (740) 217
Proprietary - non-Major Funds 221
City Service Fund (781) 229
Self Insurance Fund (782) 233
Benefits Fund (783) 237
Equipment Replacement (784) 241
Information Technology (785) 246
PEG Equipment & Access (786) 250
All Funds Summary 254
Departments Summary 260
City Council 262
City Treasurer 268
City Clerk 272
City Attorney 281
City Manager 290
Finance 298
Non-Departmental 304
Human Resources 308
Economic and Community Development 313
Fire Department 326
Police Department 338
Public Works 348
Library 366
Information Technology (IT) 376
Parks and Recreation 381
Debt Service Obligations 393
Appendix 397
Glossary 398
City Manager's Transmittal Letter
June 2026
Honorable Mayor, Members of the City Council, and Residents of South San Francisco:
I am pleased to present the City of South San Francisco’s Adopted Budget for Fiscal Year 2026–27, covering the period from July 1, 2026, through June 30, 2027. This document provides a comprehensive overview of citywide revenues and expenditures, with a particular focus on the General Fund and General Fund Reserves. It reflects the City’s continued commitment to sound fiscal stewardship while addressing operational and capital needs, maintaining high-quality public services, and aligning resources with City Council priorities.
The FY 2026–27 Budget represents a careful spending plan that sustains the City’s high quality of life through the maintenance of existing service levels and supports the operational needs of new community facilities and recently completed public assets. South San Francisco remains in a sound financial position, with required policy-level reserves maintained and sufficient available fund balance to manage the immediate fiscal year without service reductions.
At the same time, this budget recognizes key financial pressures. Ongoing revenues do not fully support ongoing operating costs, principally because of uncertainty and reductions in Property Tax in-lieu of Vehicle License Fee (VLF) revenue, as well as continuing cost pressures related to personnel, retirement obligations, healthcare, insurance, and facility operations. The City can responsibly address the FY 2026–27 operating gap using available unassigned General Fund balance; however, reserves provide time to develop thoughtful, long-term solutions and are not a permanent answer to an ongoing imbalance.
Budget Overview
The FY 2026–27 Budget carefully balances the need to address current operational demands while maintaining investment in the services, facilities, infrastructure, technology, and organizational capacity that support the community and its long-term priorities. It preserves the public services residents and businesses rely upon, supports the opening and operation of the new Orange Memorial Park Aquatic Center, and continues the City’s commitment to prudent financial management.
The budget also reflects disciplined choices in an uncertain fiscal environment. Staff and departments reviewed ongoing operating budgets and removed more than $2.4 million in recurring Supplies and Services budget capacity to better align appropriations with demonstrated spending patterns. The budget further uses available funding sources strategically so that general-purpose General Fund resources are not used when an appropriate restricted, committed, impact fee, community facilities district, internal service fund, or Measure W source is available.
While recognizing the fiscal challenges ahead, this budget also reflects important progress. The City enters FY 2026–27 with a significantly improved current-year projection, preserved service levels, required reserves intact, and major community investments moving into operation. This is a responsible one-year operating plan that maintains the City’s strong foundation while beginning the deliberate planning necessary to address VLF exposure, future CalPERS Unfunded Accrued Liability (UAL) costs, healthcare and insurance costs, and other ongoing operating pressures.
South San Francisco is stable today, but intentional planning is required for the future. By addressing near-term needs responsibly while beginning the longer-term fiscal conversation now, the City can continue to deliver quality services, protect its financial resilience, and advance the priorities of the community.
Alignment with the 2026 City Council Priorities Action Plan This budget is aligned with the Council-approved 2026 Priorities Action Plan, as amended on May 13, 2026. The plan maintains five Major Focus Areas and includes current initiatives that inform service delivery, resource allocation, and the City's longer-term financial work:
Housing and Supportive Services - Encourage balanced housing supply, including continued work related to accessory dwelling unit opportunities and affordable housing efforts.
CITY COUNCIL 2026: MARK ADDIEGO, MAYOR; MARK NAGALES, VICE MAYOR; BUENAFLOR NICOLAS, COUNCILMEMBER; JAMES COLEMAN, COUNCILMEMBER; EDDIE FLORES, COUNCILMEMBER.
Introduction
FY2026-27 Proposed Budget | South San Francisco Page 4
Infrastructure and the Environment - Continue bicycle infrastructure and community-building efforts, advance enforcement and infrastructure stewardship, and address air quality concerns through review and understanding of CalEnviroScreen and other air quality data.
Modern and Sustainable Organization - Ensure financial sustainability through the ERP implementation, a VLF communications plan, long-term fiscal sustainability planning, and employee retention efforts.
Quality of Life - Support a sustainable retail environment, continue implementation of the Childcare Master Plan including the Westborough Preschool project, engage labor groups on Project Labor Agreements, and update the Zoning Code.
Welcoming and Connected Community - Advance community engagement and events, including America250 and neighborhood/community event activation, continue partnerships supporting youth, families, and seniors, and promote volunteerism.
South San Francisco: Where Industry Meets Innovation
Proudly known as The Industrial City, South San Francisco remains a center of innovation and economic opportunity.
Today, the City is a global biotechnology hub, home to more than 250 biotech companies and over 12 million square feet of research and development space—with another 11 million square feet in the development pipeline. Recently designated a Pro-Housing jurisdiction by the State of California, the City is experiencing a wave of multi-family housing development, with four large developments currently under construction comprising more than 1,400 new housing units, of which 211 units will be affordable to moderate- and lower-income households.
Key Development Projects
Kilroy Oyster Point Phase II – This significant expansion project represents the next phase of development at Oyster Point and includes approximately 865,000 square feet of new life sciences space. With an estimated investment of $1 billion, the project is designed to meet growing demand from biotechnology and research tenants seeking highquality waterfront laboratory and office facilities. The University of California at San Francisco leased a substantial portion of the recently completed Phase II, building on the success of earlier development phases and strengthening South San Francisco’s position as a global hub for life sciences innovation.
SteelWave Discovery Station - This major mixed-use development will transform a key site at 180 El Camino Real with the introduction of a 64,000-square-foot flagship Safeway, which opened to the public in June 2026. The approved project also includes approximately 75,000 square feet of additional retail, 200 new residential units (including affordable housing), and 750,000 square feet of Class A life sciences and office space. Designed to serve as a new commercial and community hub on the El Camino Real corridor, the project supports both the City’s housing goals and its expanding biotechnology ecosystem.
In-N-Out Restaurant –In May 2026, construction began on a new In-N-Out restaurant located at 932-972 El Camino Real. The project comprises a nearly 4,000-square-foot building, with capacity for a total of 112 people in both indoor and outdoor areas. With a dedicated drive through queue of more than 40 cars, this location is expected to be one of In-N-Out’s busiest on the peninsula.
Rotary Gardens Senior Affordable Housing – This100% affordable housing projects, located at 500 Linden, is fullyfinanced and expected to break ground in November 2026. Offering a mix of studio and one-bedroom apartments, the 80-unit Rotary Gardens is designed to serve low-income senior households in a transit-accessible and amenity-rich area. The development includes landscaped courtyards, community spaces, and on-site management. 7 South Linden – This market rate, multi-family, 558-unit rental housing development includes 54 low-income units and 27 very low-income housing units. Built on a 4.22-acre redevelopment site formerly operated by low-rise Introduction
FY2026-27 Proposed Budget | South San Francisco Page 5
commercial/industrial product, this will be the first new development in the City’s Lindenville Specific Plan Area – a newly reimagined neighborhood south of the historic Downtown. The project is expected to be completed and begin leasing in spring/summer 2027.
ICON at 124 Airport/100 Produce – This market rate, multi-family, 480-unit rental housing development includes 40 low-income units and 20 moderate income housing units. Built on 4.12 acres bifurcated by San Mateo Avenue, this site is on the edge of the historic Downtown and includes substantial infrastructure improvements to make more seamless bicycle and pedestrian connections to the South San Francisco Caltrain Station. The project is expected to be completed and begin leasing in spring/summer 2027.
410 Noor – This market-rate, multi-family, 338-unit rental housing development 17 low-income units and 17 moderate income units. Unlike 7 S Linden and ICON, 410 Noor is located along the El Camino Real corridor and proximate to the San Bruno BART Station. It also borders SteelWave’s planned Discovery Station life science development, creating a vibrant and dynamic mixed-use neighborhood. The project is expected to be completed and begin leasing in spring/summer 2027.
Capital Improvement Projects
South San Francisco continues its commitment to enhancing infrastructure, public safety, mobility, and quality of life through a series of transformative capital improvement projects. These investments are designed to serve current residents while preparing the community for future growth.
Orange Memorial Park Main Playground Replacement – This project will replace the existing playground with new, inclusive play equipment designed for users of all abilities, creating a welcoming recreational space for children and families throughout the community.
Orange Memorial Park Aquatic Complex – Construction of the new Aquatic Complex is nearing completion and will provide expanded recreational opportunities while supporting community health and wellness for residents of all ages and abilities.
Common Green Rehabilitation Study and Implementation – This project will address safety concerns within neighborhood Common Greens and replace aging or currently closed play areas to improve recreational opportunities and neighborhood quality of life.
Fire Station 61 Dorm Reconfiguration – This project will modernize and expand sleeping quarters for on-duty personnel, ensuring adequate accommodations during emergency responses and large-scale incidents. 2027 Surface Seal Project – The City will continue investing in its roadway network through pavement preservation treatments and base repairs that extend the useful life of streets and maintain safe travel conditions.
South Linden Avenue Grade Separation Project – The project will advance preliminary engineering for a future grade separation at the railroad crossing, improving safety, reducing traffic delays, and enhancing connectivity throughout the area.
Downtown to the Bay Project – This initiative will advance the design of a direct, car-free connection between Downtown South San Francisco and the Bay Trail, improving pedestrian and bicycle access while encouraging active transportation.
Trains to Technology Project – This project will support the development of a multimodal transportation connection between the South San Francisco Caltrain Station and major employment centers east of U.S. 101, improving access for workers, residents, and visitors.
Economic Outlook
Introduction
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The current uncertainty within the economic and political environment, exacerbated by budget stress at the State and federal levels, has caused volatility in revenue forecasts, cost assumptions, and long-term planning. Inflation, which was moderating at the beginning of the fiscal year, has moved back up. This has been particularly noticeable in elevated energy and gasoline prices connected to the war in Iran and broader global supply disruptions. The labor market remains relatively stable but is still uneven. Job growth has softened in some sectors, however the Bay Area continues to benefit from biotechnology, healthcare, professional services, and other major employment centers.
Locally, San Mateo County’s constrained and expensive housing market continues to create affordability pressures for residents and recruitment challenges for employers. Together, these conditions reinforce the need for cautious revenue assumptions, disciplined expenditure planning, and continued monitoring throughout the fiscal year.
Budget Process and Public Participation
The City's budget process connects Council policy direction, department service needs, financial forecasting, and public review. Following development and refinement of Council priorities, departments prepared operating requests that were evaluated by the Finance Director and City Manager. Major revenue projections were developed by Finance with applicable consultant information and departmental input. Capital improvement recommendations are presented separately to ensure alignment with long-term infrastructure planning.
The public review process included consideration by the Budget Standing Committee on May 13, 2026, a City Council Study Session and opportunity for public input on May 27, 2026, and Council consideration of budget adoption on June 10, 2026. This transparent process provides residents and the City Council an opportunity to understand the budget assumptions, consider policy choices, and provide direction before adoption.
General Fund Budget Summary
The FY 2026-27 General Fund Budget provides for $156.9 million in revenues and $162.4 million in expenditures. The resulting $5.5 million operating gap is balanced through the use of available unassigned General Fund balance. Policylevel reserves remain intact.
Table 1. General Fund Operating Budget
FY 2026-27 General Fund Operating Budget (in millions)
Revenues $156.9
Less: Expenditures (162.4)
Surplus/(Deficit) $(5.5)
Use of Available Unassigned General
Fund Balance
$5.5
Net Surplus/(Deficit)
Balanced
Budget
Revenue Outlook and Major Assumptions
The City's revenue base continues to demonstrate resilience, with positive movement in several categories. TOT revenue is projected at $17.3 million as hotel revenues continue their recovery, and staff has incorporated a measured increase from the current-year revised projection. Unsecured property tax revenue, historically budgeted at approximately $0.2 million annually, increased to approximately $1.9 million in FY 2025-26. Based on updated assessment information and consultation with the City's property tax advisor, the higher value is included in the FY 2026-27 budget, with continued monitoring because of the historical volatility of this source.
Introduction
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The principal near-term revenue challenge is Property Tax in-lieu of VLF. The expected current-year VLF payment has been reduced from $7.0 million to $5.7 million due to anticipated changes in basic-aid school district status. In addition, consistent with the Budget Standing Committee's guidance and the State's ongoing fiscal uncertainty, the budget assumes no repayment of the outstanding FY 2024-25 VLF backfill, which is approximately 5.2 million. If the State were to return the funding withheld from 2023-24 backfill as well as the funding expected to be withheld from FY 2024-25, the General Fund deficit and the use of available unassigned fund balance would be offset by approximately $6.8 million, bringing the operating budget into structural balance.
Other revenue assumptions remain grounded in reasonable and prudent projections. Secured property tax reflects moderate assessed valuation growth; sales tax and permit-related revenue are monitored for sensitivity to consumer activity, interest rates, construction activity, and broader economic conditions; and use of money and property revenue has been aligned with anticipated investment returns in the current interest-rate environment and the City’s currently-held instruments.
Expenditure Outlook and Service Delivery
The modest increased expenditures for FY 2026-27 are primarily the result of the cost of maintaining existing services, rather than broad program expansion. General Fund Salary and Benefits are budgeted at $125.2 million and assume a four percent cost-of-living adjustment (COLA) across the board, step increases, CalPERS UAL obligations, and healthcare premium increases. The budget continues to assume approximately $8.0 million in vacancy savings, consistent with recent vacancy trends.
The budget also more accurately recognizes risk-management obligations. Interdepartmental charges increase primarily to bring insurance and self-insurance allocations into alignment with actual liability, workers' compensation, and health-related premium costs. At the same time, the collaborative review by Finance and departments reduced the ongoing Supplies and Services base by more than $2.4 million, strengthening budget accuracy and discipline without proposing reductions to current services.
Recommended adjustments are targeted to operational needs, including community and recreation services, public safety operating needs, election, legal and human resources requirements, economic and community development needs, and limited staffing adjustments tied to service obligations and appropriate funding sources.
Measure W, Aquatics Operations, and Appropriate Funding Sources
The new two-pool Orange Memorial Park Aquatic Center is a major community investment and creates ongoing staffing, supplies, utility, and facility operating costs. The FY 2026-27 Budget includes a $1.1 million Measure W transfer to support eligible incremental Aquatics Center operating costs. This use aligns with the original intent of Measure W funds to support essential community and recreational services, while limiting additional pressure on the generalpurpose General Fund. Staff will monitor actual costs and revenues so that the transfer is limited to the net actual need.
The budget also shifts certain costs away from the general-purpose General Fund where a more appropriate source is available. Increased revenue within the Oyster Point Community Facilities District Special Tax B Fund supports the transfer of funding responsibility for three parks maintenance positions from the General Fund to that fund as initially expected. Other non-General Fund adjustments, including use of Measure W general funds, support eligible public safety equipment, stormwater operations, information technology, housing, and development-related uses through the corresponding appropriate sources.
Reserves and Financial Flexibility
The City remains in a sound financial position for the immediate year. After the proposed $5.5 million use of available unassigned General Fund balance, identified General Fund reserves are projected at $45.8 million and remaining Introduction
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available unassigned balance at $40.5 million. These numbers are preliminary and will adjust either up or down when the FY 2026-27 financial statements are published. The General Reserve maintains the City's 20 percent policy level.
These balances provide stability and a valuable planning window. However, continued use of fund balance for ongoing operations will narrow future choices. Strong reserves are a bridge to a responsible and executable plan, not the plan itself.
Table 2. General Fund Reserves and Available Unassigned Balance FY 2026-27 Projected General Fund Position
(in millions)
General Fund Policy Reserve $34.3
Infrastructure Reserve $5.3
Pension Stabilization Reserve $6.2
Total Identified Reserves $45.8
Remaining Available $40.5
Total Unassigned Fund
Balance
$86.3
Capital Improvements and Other Funds
The operating budget should be read together with the City's Capital Improvement Program and fund summaries.
Capital improvement requests are presented through a separate process to align project funding with infrastructure priorities and available resources. The proposed FY 2026-27 Capital Improvement Program includes $1.45 million of direct capital project funding requested from the Infrastructure Reserve, as reflected in the projected ending reserve balance.
Enterprise and other funds also face inflationary and operating pressures and are budgeted in accordance with their legal and operational purposes. The budget book provides detailed summaries of these funds and the resources used to support City services and capital needs.
Long-Term Financial Outlook and 10-Year
General Fund Forecast
In addition to preparing an annual operating budget, the City maintains a 10-year General Fund forecast to support long-term planning and guide policy decisions. This forecast serves as a strategic roadmap, helping City leadership anticipate fiscal trends, evaluate the potential impacts of current decisions, and maintain financial stability over time.
The FY 2026–27 Budget is balanced from an annual appropriation standpoint, but it does not eliminate the gap between ongoing revenues and ongoing operating obligations. The most significant near-term driver is uncertainty and reduction in Property Tax in-lieu of Vehicle License Fee (VLF) revenue. Absent the VLF reduction, the General Fund would be generally balanced in FY 2026–27. Nevertheless, the City must also plan for additional long-term cost pressures, including future CalPERS Unfunded Accrued Liability (UAL) payments, OPEB and healthcare costs, insurance obligations, the operation and maintenance of new and existing facilities, and inflationary pressures on service delivery.
The 10-year forecast reflects projections of revenues and expenditures based on current assumptions, known obligations, and anticipated cost drivers such as labor, benefits, facility operations, and service demands. As assumptions change, the forecast will be updated to incorporate new information regarding VLF revenue, State actions, economic conditions, labor and retirement costs, and other material factors. The value of the forecast is not that it predicts the future with certainty, but that it enables the City to identify developing fiscal pressures early and consider thoughtful solutions before choices become urgent.
Introduction
FY2026-27 Proposed Budget | South San Francisco Page 9
Importantly, this long-range view reinforces the role of the City’s reserves—not as a permanent solution to an ongoing imbalance, but as a flexible tool to help navigate short-term fluctuations and provide time for longer-term strategies to take shape. The City is able to address the FY 2026–27 operating gap using available unassigned General Fund balance while preserving required reserves and maintaining current service levels. Careful use of available fund balance, paired with prudent financial management, provides the City with a meaningful planning window and helps maintain adaptability in a changing fiscal environment. However, the use of reserves is not a multi-year solution to support structural balance over time. As such, the City will need to evaluate a range of options, which may include:
Pursuing sustainable revenue opportunities to prepare for unfavorable VLF revenue scenarios, including a more significant reduction or the absence of a State backfill; Managing expenditure growth, including salaries and benefits, to align with available resources; Reviewing service levels, program subsidies, and service delivery models for opportunities to improve efficiency and equity;
Evaluating the strategic use of currently available unassigned fund balance for anticipated financial stressors, including pension UAL and OPEB obligations;
The City therefore enters FY 2026–27 from a position of strength, but with a responsibility to act deliberately. Strong reserves and an improved current-year projection allow the City to continue delivering high-quality services without immediate reductions; they do not remove the need for longer-term fiscal planning. By planning ahead and aligning resources with Council priorities and sustainable financial capacity, South San Francisco can preserve its strong fiscal foundation and continue meeting the evolving needs of the community.
For more detail projections and assumptions, please refer to the General Fund 10-Year Long-Range Forecast section of the Budget Book.
Other Funds
There are 63 funds that the City's Finance Department manages outside of the General Fund. Those fund budgets for FY 2026-27 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.
The City’s Enterprise Funds are also experiencing pressure from rising costs. The three Enterprise Funds - Sewer, Parking and Stormwater are summarized below in Table 3. Each fund follows a distinct process for adjusting revenues; however, due to statutory limitations in increasing Stormwater funding, this fund is currently heavily subsidized with transfers from the General Fund and Gas Tax revenues.
Table 3. Enterprise Funds Operating Budgets
Fund: Sewer Parking Stormwater
Revenue $38.6 $1.0 $0.5
Transfers In - - $1.4
Payroll ($13.2) ($0.7) ($1.2)
Supplies & Services ($14.2) ($0.8) ($1.0)
Capital Purchases ($1.1) - -
Debt Service ($4.1) - -
Inter Dept ($2.5) ($0.2) ($0.1)
Transfers Out - - -
Surplus/ (Deficit) $3.5 ($0.7) ($0.3)
Conclusion
Introduction
FY2026-27 Proposed Budget | South San Francisco Page 10 This budget protects services, supports key community investments, and maintains the City's reserve policy while candidly recognizing the financial work ahead. It is grounded in current information, disciplined budgeting, transparent assumptions, and the City Council's adopted priorities. South San Francisco has the financial capacity to manage the immediate year responsibly and the opportunity to plan now for sustained long-term strength.
I extend my sincere appreciation to City staff, department heads, and the Finance Department for their diligence and collaboration throughout the budget process. I also thank the City Council, the Budget Standing Committee, and the community for their engagement and guidance. Together, we will continue delivering valued services while making thoughtful decisions that preserve South San Francisco's fiscal resilience and quality of life.
Respectfully submitted,
Laura Snideman
City Manager
Introduction
FY2026-27 Proposed Budget | South San Francisco Page 11 GFOA Budget Award
The City of South San Francisco has been honored with the prestigious Distinguished Budget Presentation Award by the Government Finance Officers Association of the United States and Canada (GFOA) for its Annual Budget of Fiscal Year 2025-26. This recognition is a testament to the city's unwavering commitment to crafting a budget document that not only meets stringent program criteria but also serves as a comprehensive policy statement, financial roadmap, operational guide, and communication tool.
This GFOA award is only for a given budget year and the City takes great pride in this distinguished honor, which underscores its dedication to transparent and effective financial management. Looking ahead, the City is confident that the Fiscal Year 2026-27 budget will maintain the same high standards, and thus, plans to submit it to GFOA for consideration for another award.
GFOA Budget Award
FY2026-27 Proposed Budget | South San Francisco Page 12 GFOA Budget Award
FY2026-27 Proposed Budget | South San Francisco Page 13 Citywide Organizational Chart
City Organizational Chart
FY2026-27 Proposed Budget | South San Francisco Page 14 History of South San Francisco
South San Francisco, California, "The Industrial City," has a population of 64,660 (2024), a land area of 9.14 square miles, and was incorporated on September 19, 1908. The city 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. It is south of the cities of Brisbane, 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, which is formed by the San Bruno Mountains to the north and the Coast Range to the west. Most of the valley faces the adjacent San Francisco Bay. South San Francisco experiences 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 History of the City
FY2026-27 Proposed Budget | South San Francisco Page 15 Departments, and the “South San Francisco, the Industrial City” sign was installed on Sign Hill through the efforts 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 to explore ways of using recombinant DNA technology to create breakthrough medicines. This marked the beginning of the biotech industry and earned South San Francisco the title 'Birthplace of Biotechnology.' Since then, many other biotech firms, as well as large development projects such as 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 "Biotechnology Capital of the World."
Employment
Employment in South San Francisco includes manufacturing, retail, professional/scientific services, healthcare, and administration. The City has a large employment base in the biotechnology field, located east of US Highway 101, which swells the City's population to more than 83,000 during the workday.
Schools
South San Francisco is served by the South San Francisco Unified School District (SSFUSD) and the San Mateo Community College District (SMCCD). SSFUSD includes all of South San Francisco, as well as parts of Daly City and San Bruno. SSFUSD operates nine elementary schools (two in Daly City and one in San Bruno), three middle schools, three high schools, and an adult education program. SMCCD consists of 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, as well as 500,000 square feet of public facilities. Amenities include a brand-new Library, Parks and Recreation (LPR) building, which opened in October 2023, renovated baseball and soccer fields at Orange Memorial Park, 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 Aquatic 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 preschool; enrichment and exercise courses; leisure activities 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 at 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 History of the City
FY2026-27 Proposed Budget | South San Francisco Page 16 Transit (BART) system, which connects commuters to 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 offers weekday trips from Oakland and Alameda. At Oyster Point, shuttle services are available to transport 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 laws and policies through the enactment of ordinances and resolutions. 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 (e.g., Association of Bay Area Governments and Metropolitan Transportation Commission). The Council provides direction to the City Manager and acts as the formal governing body of the Successor Agency to the Redevelopment Agency (formerly the RDA Board of Directors).
This 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 Treasurer – Elected to a 4-Year Term
The City Treasurer is responsible for investing City funds in compliance with the City's Investment Policy. 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 overall administration and direction for the City organization in accordance with City Council policies. 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. Duties also include the review and/or preparation of all contracts, bonds, deeds, leases, and other documents of legal significance. This is a contract position.
History of the City
FY2026-27 Proposed Budget | South San Francisco Page 17 Demographics
Population
TOTAL POPULATION
64,305
-0.28%
vs. 2023
GROWTH RANK
304 out of 506 Municipalities in California
* Data Source: U.S. Census Bureau American Community Survey 5-year Data and the 2020, 2010, 2000, and 1990 Decennial Censuses
DAYTIME POPULATION
84,261
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 1990 1992 1994 1996 1998 2000 2002 2004 2006 2008 2010 2012 2014 2016 2018 2020 2022 2024 50k
55k
60k
65k
70k
75k
Demographics
FY2026-27 Proposed Budget | South San Francisco Page 18
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 3K
3K 3K 3K 3K
8K
10K
9K
5K
4K
8K
3K
2K
<5 5-9 10-14 15-19 20-24 25-34 35-4445-54 55-5960-6465-7475-84 >85 0 3K
5K
8K
10K
13K
Demographics
FY2026-27 Proposed Budget | South San Francisco Page 19 Household
TOTAL HOUSEHOLDS
21,838
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. 5%
higher than state average
12%
higher than state average
-24%
lower than state average
-9%
lower than state average
* Data Source: American Community Survey 5-year estimates Family Households
57%
Married Couples
56%
Singles
18%
Senior Living Alone
9%
Demographics
FY2026-27 Proposed Budget | South San Francisco Page 20 Economic
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
31%
51.96%
higher than state average
Median income
$136,578
37.79%
higher than state average
Below $25,000
8%
-32.59%
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
Demographics
FY2026-27 Proposed Budget | South San Francisco Page 21 Housing
2024 MEDIAN HOME VALUE
$1,188,800
* Data Source: 2024 US Census Bureau, American Community Survey. Home value data includes all types of owner-occupied housing.
HOME VALUE DISTRIBUTION
* Data Source: 2024 US Census Bureau, American Community Survey. Home value data includes all types of owner-occupied housing.
HOME OWNERS VS
RENTERS
South San
Francisco
State Avg.
41%
Rent
59%
Own
44%
Rent
56%
Own
* Data Source: 2024 US Census
Bureau, American Community
Survey. Home value data
includes all types of owneroccupied housing.
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
400K
600K
800K
1,000K
1,200K
1,400K
7K
2K
1K
0K
0K
0K
0 0K
0K
0K
0K
> $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
0 2K 4K 6K
Demographics
FY2026-27 Proposed Budget | South San Francisco Page 22 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, 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 workforce, being an active partner in quality education, and attracting and retaining 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 the 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 four key priorities the City Council has chosen to guide the FY 2026-27 Action Plan:
1. Housing and Supportive Services: Expand affordable and workforce housing through innovative financing and preservation efforts.
2. Quality of Life: Improve parks, community services, and support local businesses through zoning and development.
3. Modern and Sustainable Organization: Ensure financial sustainability, implement ERP systems, and enforce key regulations.
4. Welcoming and Connected Community: Increase civic engagement via volunteer programs, inclusive governance, and community events.
Mission, Values and Strategic Priorities
FY2026-27 Proposed Budget | South San Francisco Page 23 Financial Policies
The City of South San Francisco’s budget and financial policies serve as the basic guidelines for managing the City’s fiscal operations. These policies are established through the Municipal Code, Administrative Instructions, Reserves Policy, and Debt and Investment Management Policies, which incorporate best practices from the Government Finance Officers’ Association (GFOA) and ensure alignment with the practices of other California cities.
Municipal Code
Title 4 REVENUE AND FINANCE
Chapter 4.04 PURCHASING SYSTEM
Chapter 4.08 GAS TAX STREET IMPROVEMENT FUND
Chapter 4.12 TRANSFER OF CITY TAX FUNCTIONS TO COUNTY
Chapter 4.16 SALES AND USE TAX
Chapter 4.20 TRANSIENT OCCUPANCY TAX
Chapter 4.22 COMMERCIAL PARKING TAX
Chapter 4.24 REAL PROPERTY TRANSFER TAX
Chapter 4.28 REVOLVING FUND
Chapter 4.32 CLAIMS FOR MONEY, DAMAGES, AND REFUNDS
Chapter 4.36 TRANSACTIONS AND USE TAX
Administrative Instructions
Purchase Policy
Travel and Training Policy and Reimbursement
Budget Adjustment Request Instruction
Budget Amendment Resolution Instructions
City Credit Card Use Instructions
Project Accounting, Reporting & Claims for Grant Reimbursement Instructions Delegation of Purchase Authority Instructions
Financial Policies
FY2026-27 Proposed Budget | South San Francisco Page 24 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.
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
Financial Policies
FY2026-27 Proposed Budget | South San Francisco Page 25 Vehicle Replacement Reserve
Staff are in the process of updating the analysis of the City’s vehicle fleet. Until that analysis has been completed, staff recommends that the City maintain at least 75 percent of the annual replacement costs in reserves to ensure a wellmaintained 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.
Financial Policies
FY2026-27 Proposed Budget | South San Francisco Page 26 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.
Financial Policies
FY2026-27 Proposed Budget | South San Francisco Page 27 (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 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.
Financial Policies
FY2026-27 Proposed Budget | South San Francisco Page 28 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.
Financial Policies
FY2026-27 Proposed Budget | South San Francisco Page 29 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 within the context of the overall management of the portfolio. 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 Financial Policies
FY2026-27 Proposed Budget | South San Francisco Page 30 which will be reported to the City Council on a periodic basis. 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 investments permitted by the Code, the City seeks to further restrict eligible investments to the guidelines listed below. In the event a discrepancy is found between this policy and the Code, the more restrictive parameters will take precedence.
Percentage holding limits and minimum credit quality requirements listed in this section apply at the time the security is purchased. Any investment currently held at the time the policy is adopted which does not meet the new policy guidelines can be held until maturity and shall be exempt from the current policy. At the time of the investment’s maturity or liquidation, such funds shall be reinvested only as provided in the current policy.
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.
FEDERAL AGENCY OR UNITED STATES GOVERNMENT SPONSORED ENTERPRISE OBLIGATIONS, participations, or other instruments, including those issued by or fully guaranteed as to principal and interest by federal agencies or United States government-sponsored enterprises. The amount of any one issuer shall not exceed 30 percent of the portfolio, with the maturity not to exceed 5 years. The maximum percent of agency callable securities in the portfolio will be 20%. 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 (NRSRO). 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 one NRSRO.
Purchases of medium-term notes may not exceed 30 percent of the City’s surplus money which may be invested pursuant to this section. No more than 5% of the portfolio may be invested in any single issuer. The maximum maturity shall not be greater than five 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.
Financial Policies
FY2026-27 Proposed Budget | South San Francisco Page 31 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 (LAIF) 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 that are money market mutual funds registered with the United States Securities and Exchange Commission under the Investment Company Act of 1940. 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
c. Invest solely in those securities and obligations authorized by Sections 53601 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.
LOCAL GOVERNMENT INVESTMENT POOLS (LGIP) pursuant to Code Section 53601(p). There is no limit to the percentage of the portfolio that can be invested in LGIPs.
MUNICIPAL SECURITIES that include obligations of the City, the State of California, and any local agency within the State of California, provided that the securities are rated in a rating category of “A” or its equivalent or better by at least one NRSRO. No more than 5% of the portfolio may be invested in any single issuer. No more than 30% of the portfolio may be in Municipal Securities. The maximum maturity does not exceed five (5) years.
MUNICIPAL SECURITIES (Registered treasury notes or bonds) of any of the other 49 states in addition to California, including bonds payable solely out of the revenues from a revenue producing property owned, controlled, or operated by a state or by a department, board, agency, or authority of any of the other 49 states, in addition to California, provided that the securities are rated in a rating category of “A” or its equivalent or better by at least one NRSRO. No Financial Policies
FY2026-27 Proposed Budget | South San Francisco Page 32 more than 5% of the portfolio may be invested in any single issuer. No more than 30% of the portfolio may be in Municipal Securities. The maximum maturity does not exceed five (5) years.
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. The purchase of a security with a forward settlement date exceeding 45 days from the trade date is 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.
SUMMARY OF AUTHORIZED INVESTMENTS:
Instrument Limitations
Minimu
m
Rating
% of
Portfol
io
% in any
single Issuer
Maximum
Maturity
Minimum
Collateral
U.S. Treasuries 100% 100% 5 years
U.S. Agencies 100% 30% 5 years
Supranational AA 30 % 10% 5 years
Corporate MTNs A 30 % 5% 5 years
Asset Backed Security AA 20 % 5% 5 years
Commercial Paper P1/A1 25 % 5% 270 days
Negotiable Certificates
of Deposit
A-1 or A 30 % 5%
5 years
Municipal Securities A 30 % 5% 5 years
Local Government
Investment Pools
100%
Repurchase Agreements
Issuing Counter Party AA
Collateral:
If U.S. Treasuries 102%
If U.S. Agencies 105%
Local Agency Investment Fund
(LAIF)
100%
Financial Policies
FY2026-27 Proposed Budget | South San Francisco Page 33 Mutual Funds
Aaa
Moody's/
AAAm
S&P
20% 10%
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.
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:
Financial Policies
FY2026-27 Proposed Budget | South San Francisco Page 34 “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 state-chartered 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.
SOCIAL AND ENVIRONMENTAL CONCERNS
In the event the objectives mandated by state law and set forth above are met and created equal, investments in corporate securities and depository institutions will be evaluated for social and environmental concerns. Investments are discouraged in entities that receive a significant portion of their revenues from the manufacture, processing, or exploration of fossil fuels.
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 Financial Policies
FY2026-27 Proposed Budget | South San Francisco Page 35 which could create a conflict of interest with the proper execution of their offices or impair their ability to make impartial decisions.
REPORTING:
The Treasurer shall present to the City Council a quarterly report, within 45 days after the end of the quarter, 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.
Financial Policies
FY2026-27 Proposed Budget | South San Francisco Page 36 About the Budget
Budget Document
The City typically prepares an annual budget as a management tool to plan and control its revenues and operational expenditures over a one-year fiscal period, which begins on July 1 and ends on June 30 of the following year. In June 2021, the City transitioned from the manually intensive process of creating a physical budget book to the new, more user-friendly, online and interactive ClearGov budget platform. This platform includes all the information typically found in a traditional budget book, such as a transmittal letter from the City Manager, historical and demographic information about the City, a statement of values and strategic priorities, details of the budget process, an overview of the budget, department summaries, fund summaries, revenue and expenditure breakdowns (including fund balances), capital improvement plan (CIP) details, and information on outstanding debt. 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 FY2025–26 budget will mark the fifth budget 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.
Budget Overview
FY2026-27 Proposed Budget | South San Francisco Page 37 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 midyear 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 in tracking 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.
Budget Process and Timeline
FY2026-27 Proposed Budget | South San Francisco Page 38 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.
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.
Month Description
December
The Finance Department (Finance) begins the current fiscal year mid-year analysis.
Finance updates revenue and expenditure projects for the upcoming fiscal year.
January
The City Manager and Finance Director meet to discuss trends, look at financial projections, identify budget issues, and develop budget goals for the upcoming fiscal year.
Finance creates budget targets for departments based on City Council's goals and City Manager's direction.
February
The City Manager begins discussions with department heads for preliminary budget projections by department.
March
Finance refines revenue forecasts for the current fiscal year. Uses revenue forecasts to develop updated upcoming fiscal year revenue assumptions.
Finance collaborates with Human Resources to update personnel and benefit budget forecasts.
Finance provides departments with their benefit costs.
Departments enter budget requests, including minor maintenance project requests, into the finance system.
April
Finance develops revenue and expenditure scenarios for the upcoming fiscal year based on input from City Manager.
The City Manager reviews new budget requests with the Finance Director.
Finance collaborates with the Engineering Division to update the capital Improvement plan, forecasting funding sources and identifying new appropriations.
May
Finance presents the proposed budget to the Budget Standing Committee of the City Council at study session.
Finance revises the budget based on Budget Standing Committee feedback, and then presents the proposed budget to the City Council at a subsequent study session.
Budget Process and Timeline
FY2026-27 Proposed Budget | South San Francisco Page 39 Month Description
June
Finance prepares the proposed budget and makes any final adjustments based on feedback from City Council, and updated revenue projects from the State and County.
Finance presents the proposed budget at a regularly scheduled Council meeting.
The Engineering Division separately proposed new appropriations for Capital Improvement Projects to the City Council.
The City Council adopts the proposed operating budget and through a separate resolution, adopts Capital Improvement appropriations for the upcoming fiscal year.
July July 1 begins the new fiscal year.
Budget Process and Timeline
FY2026-27 Proposed Budget | South San Francisco Page 40 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 the City 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 are 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.
Fund Structure
FY2026-27 Proposed Budget | South San Francisco Page 41 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 bondfunded 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 fullyfunded by bond financing.
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 half-cent sales tax approved by San Mateo County voters in November 2018.
The City receives a portion of the sales tax receipts for road repair.
Fund Structure
FY2026-27 Proposed Budget | South San Francisco Page 42 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 Oyster 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.
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.
Fund Structure
FY2026-27 Proposed Budget | South San Francisco Page 43 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.
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 Proprietary funds in line with the GASB fund classifications, classified into major and non-major funds, and further sub-categorized 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.
Budgeted Operating Funds
Fund Title Fund # Category
Governmental Funds
General Fund
General Fund 100 General Fund
Measure W 101 General Fund
Special Revenue
City Housing Fund 241 Special Revenue
Developer Deposits/Contributions Fund 270 Special Revenue Capital Improvement Funds
Capital Improvements Fund 510 CIP Fund
Capital Infrastructure Fund 513 CIP Fund
Fund Structure
FY2026-27 Proposed Budget | South San Francisco Page 44 Capital Improvements (Bond Funded) - Civic Campus Phase I Fund 515 CIP Fund
Capital Improvements (non-Bond Funded) - Civic Campus Phase I Fund 516 CIP Fund
Capital Improvements (Bond Funded) - Street Pavement Fund 517 CIP Fund Capital Improvements (Bond Funded) - Civic Campus Phase II Fund 518 CIP Fund
Capital Improvements (Bond Funded) -
Orange Memorial Park Ballfield Fund
522 CIP Fund
Capital Improvements (Bond Funded) -
Orange Memorial Park Playground Fund
523 CIP Fund
Capital Improvements (Bond Funded) - Aquatic Center Fund 524 CIP Fund Capital Improvements (Bond Funded) - Colma Creek Bridges Fund 525 CIP Fund
Non-Major Funds
Special Revenue
American Rescue Plan Act Fund 201 Special Revenue
Affordable Housing Trust Fund 205 Special Revenue
Park-In-Lieu Fees Funds
206-
209 Special Revenue
Gas Tax Fund 210 Special Revenue
Measure A 1/2 Cent Sales Tax Fund 211 Special Revenue
Road Maintenance & Rehabilitation Act (SB1) Fund 212 Special Revenue San Mateo County Measure W 1./2 Cent Sales Tax Fund 213 Special Revenue Community Development Block Grant Fund 222 Special Revenue Common Greens Maintenance District Funds 231-234 Special Revenue Oyster Point CFD Special Tax B 236 Special Revenue
Solid Waste Reduction Fund 250 Special Revenue
Supplemental Law Enforcement Services 260 Special Revenue Debt Service Fund 461 Special Revenue
City Programs Fund 280 Special Revenue
Sewer Capacity Charge Fund 730 Special Revenue
PEG Access fund 786 Special Revenue
Fund Structure
FY2026-27 Proposed Budget | South San Francisco Page 45 Impact Fee Funds
805,
806,
810,
820,
821-
825,
827,
830,
840
Special Revenue
Proprietary Funds
Major Funds - Enterprise Funds
Sewer Enterprise Fund 710 Enterprise Fund
Parking District Fund 720 Enterprise Fund
Storm Water Fund 740 Enterprise Fund
Non-Major Funds - Internal Service Funds
City Services fund 781 Internal Service Fund
Self Insurance Fund 782 Internal Service Fund
Health & Benefits Fund 783 Internal Service Fund
Equipment Replacement Fund 784 Internal Service Fund
Information Technology Fund 785 Internal Service Fund
Fund Structure
FY2026-27 Proposed Budget | South San Francisco Page 46 Relationships between Funds and
Departments
Some operating departments use funds other than the General Fund for departmental acrtivities as shown in the table below.
Fund Structure
FY2026-27 Proposed Budget | South San Francisco Page 47 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 2026-27, the City is projected at 64% of the limit, $72.6 million under the Gann Limit as shown in the table below.
Fiscal
Year
CPI/Person
al Income %
Change
Populatio
n
% Change
Change
Factor
Cumulative
Change
Factor
Appropriatio
n
Limit
Proceeds of
Taxes /
Appropriation
s Subject to
Limit
Amount
Under
the Limit
2016-17 5.37% 0.43% 5.82% 560.52% 128,321,142 75,222,871 53,098,271 2017-18 3.69% 0.11% 3.80% 585.62% 133,197,345 82,850,044 50,347,301 2018-19 3.67% 0.49% 4.18% 614.28% 138,764,994 85,548,494 53,216,500 2019-20 3.85% 0.04% 3.89% 642.07% 144,162,953 92,903,301 51,259,652 2020-21 3.73% 0.98% 4.75% 677.31% 151,010,693 83,865,039 67,145,654 2021-22 5.73% -0.88% 4.80% 714.63% 158,259,206 87,751,448 70,507,758 2022-23 7.55% -0.92% 6.56% 768.07% 168,641,010 99,465,705 69,175,306 2023-24 4.44% 0.00% 4.44% 806.61% 176,128,671 114,872,716 61,255,955 2024-25 3.62% -0.25% 3.36% 837.08% 182,048,268 115,997,004 66,051,264 2025-26 6.44% 0.40% 6.87% 901.42% 194,547,265 122,419,426 72,127,839 2026-27 4.95% -0.29% 4.65% 947.94% 203,585,240 130,931,706 72,653,534 Appropriations Limit
FY2026-27 Proposed Budget | South San Francisco Page 48 Funds Summary Overview
The Fund Summary Overview introduces the structure of the City’s financial organization and is intended to help readers understand how governmental activities are grouped for budgeting and reporting purposes. All funds are first classified as governmental or proprietary, consistent with governmental accounting standards and GFOA best practices. Governmental funds capture the City’s tax‑supported operations and core public services, while proprietary funds account for activities that function more like business enterprises, in which costs are recovered through user fees or charges. This initial distinction helps readers clearly identify which services rely on general public revenues and which operate on a self-supporting basis.
Within both governmental and proprietary fund types, individual funds are further designated as major or non‑major, a distinction based on their relative financial significance and their role in supporting Citywide operations. Major funds represent the City’s primary and most visible service and infrastructure commitments, while non‑major funds support more specialized programs or narrower service areas. Each fund type and category includes its own dedicated summary page, offering a concise orientation to its purpose, structure, and role within the overall financial framework.
This section provides a clear roadmap for navigating the budget document, helping readers understand how the City organizes resources, monitors financial integrity, and aligns spending with community priorities. By presenting fund structures in a consistent and transparent manner, the overview supports informed engagement and reinforces the City’s commitment to clarity, accountability, and effective financial management.
It should be noted that in order to provide the clearest picture of how the budget changes from year to year, this document compares the Adopted Budget for the current year to the Adopted Budget of the prior years. This approach isolates the policy decisions made as part of the annual budget process and highlights changes in planned spending, staffing, and service levels. The Government Finance Officers Association (GFOA) recommends using consistent budget bases when presenting year‑over‑year comparisons, and Adopted‑to‑Adopted comparisons best reflect the decisions authorized by the governing body at the time of budget adoption.
Actual expenditures shown in this document may appear higher than the Adopted Budget for a given year. This does not indicate overspending. Throughout the fiscal year, the City adjusts budgets to reflect operational needs and previously authorized commitments. These adjustments include carry‑forwards of open purchase orders, continuation of multi‑year capital projects, and additional appropriations approved by the City Council. These items increase the Adjusted Budget, which represents the full legal spending authority for that fiscal year.
Actual expenditures have remained within Council’s appropriation authority in all years and all funds.
Funds Summary Overview
FY2026-27 Proposed Budget | South San Francisco Page 49 Governmental - Major Funds
Governmental Funds are designated for revenues and expenditures 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.
The Governmental Major funds consist of the General Fund, Measure W Fund, City Housing Fund, Developer Deposits Fund, Capital Infrastructure Fund, and Capital Improvement Funds.
The graphs in this section compare Adopted Budgets year‑over‑year, while Actuals reflect all revenues or expenditures authorized during the year, including adjustments such as carry‑forwards, grants received, and Council‑approved appropriations. Because actuals are authorized using the final Adjusted budget, they may exceed the Adopted Budget.
Revenue Summary
Historical Revenues Across Fund Group
Revenue Actual Revenue Surplus Revenue Budgeted
FY2024 FY2025 FY2026 FY2027
0 $50M
$100M
$150M
$200M
$250M
Governmental - Major Funds
FY2026-27 Proposed Budget | South San Francisco Page 50 Revenues by Fund
Revenues by Fund
Special Revenue Funds Measure W Capital Improvements
General Fund
FY27 Revenues by Fund
General Fund $156,834,722 81.66%
Capital Improvements $17,875,000 9.31%
Measure W $14,645,200 7.63%
Special Revenue Funds $2,693,000 1.40%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted
Budget vs. FY
2027 Budgeted
(% Change)
Capital Improvements $ 25,717,103 $ 13,516,279 $ 119,105,007 $ 17,875,000 32.25% Special Revenue Funds $ 2,545,748 $ 2,682,000 $ 2,682,000 $ 2,693,000 0.41% General Fund $ 167,557,421 $ 140,487,744 $ 153,411,720 $ 156,834,722 11.64% Measure W $ 15,319,939 $ 14,645,200 $ 14,645,200 $ 14,645,200 - Total Revenues $ 211,140,212 $ 171,331,223 $ 289,843,927 $ 192,047,922 12.09% $202M $$221111MM
$$117711MM
$$119922MM
FY2024 FY2025 FY2026 FY2027
0 $100M
$200M
$300M
192M
Revenues by Fund
Governmental - Major Funds
FY2026-27 Proposed Budget | South San Francisco Page 51 Revenues by Source
FY27 Revenues by Source
Property Tax $61,866,603 32.21%
Sales Tax $36,199,200 18.85%
Transfers $21,207,712 11.04%
Transient Occupancy Tax $17,300,000 9.01%
Charges for Services $14,886,966 7.75%
Licenses & Permits $10,743,000 5.59%
Interest & Rent $8,451,291 4.40%
Franchise Fees $5,500,000 2.86%
Business License $5,500,000 2.86%
Revenue From Other Agencies $5,015,345 2.61%
Commercial Parking Tax $4,210,000 2.19%
Fines & Forfeitures $873,500 0.45%
Other Revenues $294,305 0.15%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted
Budget vs. FY
2027 Budgeted
(% Change)
Commercial Parking Tax $ 8,049,080 $ 3,250,000 $ 4,450,000 $ 4,210,000 29.54% Business License $ 4,835,297 $ 5,500,000 $ 5,500,000 $ 5,500,000 - Transient Occupancy Tax $ 16,342,013 $ 15,286,000 $ 15,286,000 $ 17,300,000 13.18% Sales Tax $ 36,941,146 $ 35,858,200 $ 35,858,200 $ 36,199,200 0.95% Property Tax $ 62,574,530 $ 57,080,000 $ 64,268,754 $ 61,866,603 8.39% Franchise Fees $ 5,817,672 $ 6,200,000 $ 6,200,000 $ 5,500,000 -11.29% Licenses & Permits $ 16,746,021 $ 10,743,000 $ 12,093,000 $ 10,743,000 - Fines & Forfeitures $ 573,424 $ 873,500 $ 873,500 $ 873,500 - Revenue From Other Agencies $ 8,857,620 $ 2,949,884 $ 34,308,871 $ 5,015,345 70.02% Charges for Services $ 15,511,910 $ 13,061,619 $ 16,695,002 $ 14,886,966 13.97% Interest & Rent $ 14,759,871 $ 5,222,000 $ 7,582,000 $ 8,451,291 61.84% Other Financing Sources - - $ 960,000 - -
Other Revenues $ 904,263 $ 297,895 $ 297,895 $ 294,305 -1.21% Transfers $ 19,227,365 $ 15,009,126 $ 85,470,705 $ 21,207,712 41.30% Total Revenues $ 211,140,212 $ 171,331,223 $ 289,843,927 $ 192,047,922 12.09% 192M
Revenues by Source
Governmental - Major Funds
FY2026-27 Proposed Budget | South San Francisco Page 52 Revenues by Department
FY27 Revenues by Department
Non Expense $145,213,519 75.61%
Capital Improvement Plan $17,875,000 9.31%
Economic & Community
Development
$7,882,733 4.10%
Fire $7,302,500 3.80%
Parks & Recreation $7,116,337 3.71%
Public Works $4,028,984 2.10%
Police $2,082,474 1.08%
Library $546,375 0.28%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted
Budget vs. FY
2027 Budgeted
(% Change)
Economic & Community
Development
$ 9,673,240 $ 6,967,733 $ 7,486,483 $ 7,882,733 13.13%
Fire $ 10,524,584 $ 6,602,500 $ 7,480,222 $ 7,302,500 10.60% Police $ 2,000,651 $ 2,058,365 $ 2,492,739 $ 2,082,474 1.17% Public Works $ 4,243,501 $ 3,540,847 $ 3,719,146 $ 4,028,984 13.79% Library $ 446,065 $ 348,375 $ 616,949 $ 546,375 56.84%
Parks & Recreation $ 5,500,379 $ 3,721,222 $ 3,594,184 $ 7,116,337 91.24% Capital Improvement Plan $ 22,191,794 $ 13,516,279 $ 119,105,007 $ 17,875,000 32.25% Non-Departmental $ 35,125 - - - -
Non Expense $ 156,411,540 $ 134,575,902 $ 145,349,197 $ 145,213,519 7.90% City Manager $ 113,333 - - - -
Total Revenues $ 211,140,212 $ 171,331,223 $ 289,843,927 $ 192,047,922 12.09% 192M
Revenues by Department
Governmental - Major Funds
FY2026-27 Proposed Budget | South San Francisco Page 53 Expenditure Summary
Expenditures Across Fund Group
Expenditures by Fund
FY27 Expenditures by Fund
General Fund $162,288,164 80.87%
Capital Improvements $20,529,073 10.23%
Measure W $15,783,772 7.87%
Special Revenue Funds $2,065,843 1.03%
Expenditures Actual Expenditures Over Budget Expenditures Budgeted FY2024 FY2025 FY2026 FY2027
0 $50M
$100M
$150M
$200M
$250M
201M
Governmental - Major Funds
FY2026-27 Proposed Budget | South San Francisco Page 54 Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted
Budget vs. FY
2027 Budgeted
(% Change)
General Fund $ 147,626,179 $ 152,532,413 $ 162,110,831 $ 162,288,164 6.40% Measure W $ 12,804,322 $ 13,415,968 $ 20,976,947 $ 15,783,772 17.65% Special Revenue Funds $ 1,405,358 $ 1,606,255 $ 2,971,720 $ 2,065,843 28.61% Capital Improvements $ 44,547,420 $ 15,416,279 $ 191,504,301 $ 20,529,073 33.16% Total Expenditures $ 206,383,279 $ 182,970,915 $ 377,563,798 $ 200,666,853 9.67% Expenditures by Category
Expenditures by Category
Capital Outlay Interdepartmental Transfers
Supplies And Services Salaries And Benefits
FY27 Expenditures by Category
Salaries And Benefits $134,355,632 66.95%
Supplies And Services $36,641,962 18.26%
Transfers $15,998,288 7.97%
Interdepartmental $12,195,971 6.08%
Capital Outlay $1,475,000 0.74%
Expenditures by Fund
$200M $$220066MM
$$118833MM
$$220011MM
FY2024 FY2025 FY2026 FY2027
0 $100M
$200M
$300M
201M
Governmental - Major Funds
FY2026-27 Proposed Budget | South San Francisco Page 55 Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted
Budget vs. FY
2027 Budgeted
(% Change)
Salaries And Benefits $ 112,076,424 $ 117,944,919 $ 126,155,689 $ 134,355,632 13.91% Supplies And Services $ 66,733,807 $ 39,210,802 $ 205,393,770 $ 36,641,962 -6.55% Capital Outlay $ 4,021,122 $ 1,900,000 $ 21,424,605 $ 1,475,000 -22.37% Interdepartmental $ 9,512,189 $ 10,178,656 $ 10,178,656 $ 12,195,971 19.82% Transfers $ 14,039,737 $ 13,736,538 $ 14,411,079 $ 15,998,288 16.47% Total Expenditures $ 206,383,279 $ 182,970,915 $ 377,563,798 $ 200,666,853 9.67% Expenditures by Department
Expenditures by Department
Non-Departmental Non Expense Information Technology
City Treasurer City Council City Clerk
City Attorney Human Resources Finance
City Manager Library Economic & Community Development
Public Works Transfers Parks & Recreation
Capital Improvement Plan Fire Police
Expenditures by Category
$200M $$220066MM $$118833MM
$$220011MM
FY2024 FY2025 FY2026 FY2027
-$100M
0 $100M
$200M
$300M
Governmental - Major Funds
FY2026-27 Proposed Budget | South San Francisco Page 56 FY27 Expenditures by Department
Police $46,418,221 23.13%
Fire $42,726,191 21.29%
Parks & Recreation $31,285,995 15.59%
Capital Improvement Plan $20,529,073 10.23%
Transfers $15,498,288 7.72%
Public Works $13,170,258 6.56%
Economic & Community
Development
$11,578,827 5.77%
Library $9,809,196 4.89%
Finance $4,586,901 2.29%
City Manager $4,405,679 2.20%
Human Resources $3,565,846 1.78%
City Clerk $1,583,267 0.79%
City Attorney $1,426,741 0.71%
Non Expense $655,000 0.33%
City Council $282,722 0.14%
City Treasurer $205,073 0.10%
Information Technology $80,000 0.04%
Non-Departmental -$7,140,424 -3.56%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted
Budget vs. FY
2027 Budgeted
(% Change)
Transfers $ 12,827,918 $ 13,736,538 $ 14,411,079 $ 15,498,288 12.83% Economic & Community
Development
$ 11,032,448 $ 10,714,299 $ 12,290,856 $ 11,578,827 8.07% Fire $ 38,573,138 $ 40,214,421 $ 40,308,016 $ 42,726,191 6.25% Police $ 37,681,993 $ 42,318,884 $ 42,727,185 $ 46,418,221 9.69% Public Works $ 13,241,470 $ 12,553,525 $ 13,769,876 $ 13,170,258 4.91% Library $ 7,620,248 $ 9,277,479 $ 9,566,053 $ 9,809,196 5.73% Information Technology - $ 374,100 $ 80,000 $ 80,000 -78.62% Parks & Recreation $ 24,578,875 $ 29,088,632 $ 30,877,946 $ 31,285,995 7.55% Capital Improvement Plan $ 44,388,029 $ 15,416,279 $ 199,245,789 $ 20,529,073 33.16% Non-Departmental $ 1,221,366 $ 1,394,367 $ -3,654,846 $ -7,140,424 -612.09% Non Expense $ 1,174,955 $ -7,875,000 $ 1,737,169 $ 655,000 -108.32% City Council $ 312,971 $ 255,018 $ 255,018 $ 282,722 10.86% City Clerk $ 1,208,190 $ 1,366,494 $ 1,366,494 $ 1,583,267 15.86% 201M
Expenditures by Department
Governmental - Major Funds
FY2026-27 Proposed Budget | South San Francisco Page 57 Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted
Budget vs. FY
2027 Budgeted
(% Change)
City Treasurer $ 201,132 $ 220,835 $ 220,835 $ 205,073 -7.14% City Attorney $ 2,106,596 $ 1,517,711 $ 1,517,711 $ 1,426,741 -5.99% City Manager $ 3,778,155 $ 5,008,668 $ 5,155,773 $ 4,405,679 -12.04% Finance $ 3,364,893 $ 4,349,566 $ 4,592,961 $ 4,586,901 5.46% Human Resources $ 3,070,905 $ 3,039,100 $ 3,095,885 $ 3,565,846 17.33% Total Expenditures $ 206,383,279 $ 182,970,915 $ 377,563,798 $ 200,666,853 9.67% Governmental - Major Funds
FY2026-27 Proposed Budget | South San Francisco Page 58 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
Revenues vs Expenditures Summary
In the General Fund (100) for the 2027 budget year, total expenditures are budgeted at $162.3 million, representing a
6.4% increase from the 2026 budgeted expenditures of $152.5 million. This marks a notable acceleration in expenditure growth compared to the previous year's 4.88% increase.
On the revenue side, the 2027 budget projects $156.8 million, which is an 11.64% increase from the 2026 budgeted revenue of $140.5 million. This revenue growth rate is significantly higher than the 2.23% increase seen from the prior period to 2026, indicating a substantial upward adjustment in expected revenues.
Comparing the budgeted figures for 2027, revenues are still below expenditures by $5.5 million, but the gap has narrowed compared to 2026, when expenditures exceeded revenues by $12 million. This reflects a trend toward improved revenue generation relative to expenditures in the General Fund.
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Over Budget Expenditures Budgeted 2024 2025 2026 2027
0 $50M
$100M
$150M
$200M
General Fund (100)
FY2026-27 Proposed Budget | South San Francisco Page 59 Comprehensive Fund Summary
Revenues by Revenue Source
FY27 Revenues by Source
Property Tax $61,866,603 39.45%
Sales Tax $21,554,000 13.74%
Transient Occupancy Tax $17,300,000 11.03%
Charges for Services $12,386,966 7.90%
Licenses & Permits $10,743,000 6.85%
Interest & Rent $8,273,291 5.28%
Franchise Fees $5,500,000 3.51%
Business License $5,500,000 3.51%
Revenue From Other Agencies $5,015,345 3.20%
Commercial Parking Tax $4,210,000 2.68%
Transfers $3,332,712 2.12%
Fines & Forfeitures $873,500 0.56%
Other Revenues $279,305 0.18%
Comprehensive Fund Summary
Category
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted
Budget vs. FY
2027
Budgeted (%
Change)
Beginning Fund Balance $103,398,716 $103,398,716 $102,898,000 -0.48% Revenues
Total Revenues $140,487,744 $153,411,720 $156,834,722 11.64% Expenditures
Total Expenditures $152,532,413 $162,110,831 $162,288,164 6.40% Total Revenues Less Expenditures -$12,044,669 -$8,699,111 -$5,453,443 -54.72% Ending Fund Balance $91,354,047 $94,699,605 $97,444,557 6.67% 157M
General Fund (100)
FY2026-27 Proposed Budget | South San Francisco Page 60 Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted
Budget vs. FY
2027 Budgeted
(% Change)
Commercial Parking Tax $ 8,049,080 $ 3,250,000 $ 4,450,000 $ 4,210,000 29.54% Business License $ 4,835,297 $ 5,500,000 $ 5,500,000 $ 5,500,000 - Transient Occupancy Tax $ 16,342,013 $ 15,286,000 $ 15,286,000 $ 17,300,000 13.18% Sales Tax $ 21,621,207 $ 21,213,000 $ 21,213,000 $ 21,554,000 1.61% Property Tax $ 62,574,530 $ 57,080,000 $ 64,268,754 $ 61,866,603 8.39% Franchise Fees $ 5,817,672 $ 6,200,000 $ 6,200,000 $ 5,500,000 -11.29% Licenses & Permits $ 16,746,021 $ 10,743,000 $ 12,093,000 $ 10,743,000 - Fines & Forfeitures $ 573,424 $ 873,500 $ 873,500 $ 873,500 - Revenue From Other Agencies $ 4,413,191 $ 2,949,884 $ 3,871,237 $ 5,015,345 70.02% Charges for Services $ 13,795,334 $ 10,561,619 $ 10,398,618 $ 12,386,966 17.28% Interest & Rent $ 10,449,294 $ 5,055,000 $ 7,415,000 $ 8,273,291 63.67% Other Revenues $ 860,359 $ 282,895 $ 282,895 $ 279,305 -1.27% Transfers $ 1,480,000 $ 1,492,847 $ 1,559,716 $ 3,332,712 123.25% Total Revenues $ 167,557,421 $ 140,487,744 $ 153,411,720 $ 156,834,722 11.64% Revenues by Department
FY27 Revenues by Department
Non Expense $127,875,319 81.54%
Economic & Community
Development
$7,882,733 5.03%
Fire $7,302,500 4.66%
Parks & Recreation $7,116,337 4.54%
Public Works $4,028,984 2.57%
Police $2,082,474 1.33%
Library $546,375 0.35%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted
Budget vs. FY
2027 Budgeted
(% Change)
Economic & Community
Development
$ 9,673,240 $ 6,967,733 $ 7,486,483 $ 7,882,733 13.13%
Revenues by Source
157M
Revenues by Department
General Fund (100)
FY2026-27 Proposed Budget | South San Francisco Page 61 Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted
Budget vs. FY
2027 Budgeted
(% Change)
Fire $ 10,524,584 $ 6,602,500 $ 7,480,222 $ 7,302,500 10.60% Police $ 2,000,651 $ 2,058,365 $ 2,492,739 $ 2,082,474 1.17% Public Works $ 4,243,501 $ 3,540,847 $ 3,719,146 $ 4,028,984 13.79% Library $ 446,065 $ 348,375 $ 616,949 $ 546,375 56.84%
Parks & Recreation $ 5,500,379 $ 3,721,222 $ 3,594,184 $ 7,116,337 91.24% Non-Departmental $ 35,125 - - - -
Non Expense $ 135,020,543 $ 117,248,702 $ 128,021,997 $ 127,875,319 9.06% City Manager $ 113,333 - - - -
Total Revenues $ 167,557,421 $ 140,487,744 $ 153,411,720 $ 156,834,722 11.64% Expenditures by Category
Expenditures by Category
Transfers Capital Outlay Interdepartmental
Supplies And Services Salaries And Benefits
FY27 Expenditures by Category
Salaries And Benefits $133,208,426 82.08%
Supplies And Services $16,391,222 10.10%
Interdepartmental $12,188,516 7.51%
Transfers $500,000 0.31%
$140M
$$114488MM $$115533MM
$$116622MM
FY2024 FY2025 FY2026 FY2027
0 $50M
$100M
$150M
$200M
162M
General Fund (100)
FY2026-27 Proposed Budget | South San Francisco Page 62 Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted
Budget vs. FY
2027 Budgeted
(% Change)
Salaries And Benefits $ 111,251,880 $ 116,858,714 $ 125,069,484 $ 133,208,426 13.99% Supplies And Services $ 25,131,280 $ 25,002,498 $ 24,577,469 $ 16,391,222 -34.44% Capital Outlay $ 1,238,285 - $ 1,792,677 - -
Interdepartmental $ 9,504,734 $ 10,171,201 $ 10,171,201 $ 12,188,516 19.83% Transfers $ 500,000 $ 500,000 $ 500,000 $ 500,000 -
Total Expenditures $ 147,626,179 $ 152,532,413 $ 162,110,831 $ 162,288,164 6.40% Fund Balance
Fund Balance
Unassigned Assigned Committed
Restricted Nonspendable
For FY2027, the General Fund (100) projects a total fund balance of $97.4 million, representing a 5.3% decrease from the FY2026 total of $102.9 million. The largest category, Unassigned, decreases by $5.5 million or 5.93%, falling to $86.4 million and comprising 88.68% of the total fund balance, slightly down from 89.28% in FY2026.
The Assigned category remains steady at $3.9 million, accounting for 4.02% of the total, with no change from the previous year. Similarly, the Committed category holds at $3.3 million, representing 3.41% of the total, and the Restricted category stays at $2.8 million, or 2.9% of the total, both unchanged from FY2026. The Nonspendable category also remains constant at $965,000, making up 0.99% of the total fund balance.
Overall, the key trend for FY2027 is the notable decrease in the Unassigned fund balance, which drives the total fund balance reduction, while all other categories maintain their previous year levels and proportions.
Fund Balance FY 2025 FY 2026 FY 2027
FY 2026 vs. FY
2027 (%
Change)
FY 2026 vs. FY
2027 ($ Change)
Unassigned $ 92,371,464 $ 91,871,000 $ 86,421,000 -6% $ -5,450,000 Assigned $ 3,916,275 $ 3,916,000 $ 3,916,000 - -
Committed $ 3,322,575 $ 3,323,000 $ 3,323,000 - -
Restricted $ 2,823,118 $ 2,823,000 $ 2,823,000 - -
Nonspendable $ 965,284 $ 965,000 $ 965,000 - -
Expenditures by Category
$86M
$103M $103M $97M
FY2024 FY2025 FY2026 FY2027
0 $50M
$100M
$150M
Financial Summary
General Fund (100)
FY2026-27 Proposed Budget | South San Francisco Page 63 Fund Balance FY 2025 FY 2026 FY 2027
FY 2026 vs. FY
2027 (%
Change)
FY 2026 vs. FY
2027 ($ Change)
Total Fund Balance $ 103,398,716 $ 102,898,000 $ 97,448,000 -5% $ -5,450,000 General Fund (100)
FY2026-27 Proposed Budget | South San Francisco Page 64 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. This 10-year forecast was recently updated for FY 2026-27 utilizing audited financial data from FY 2024-25 as a baseline and the listed forecast factors for its forecast assumption. The model continues to assume the steep decline of VLF revenues and the elimination of VLF backfill funding. By tracking and trending current and anticipated revenues and expenditures, the forecast provides a tool for City management and policymakers to understand the impact of decisions to the City’s fiscal health. This 10-year long-range financial forecast is one piece of the City's long-term sustainability initiative for calendar years 2026 and 2027. * The City's expenditures are expected to continue outpacing revenues for the foreseeable future, largely due to the projected continuation of the State's withholding of Property tax in-lieu of VLF revenue. In addition to the city's efforts to lobby the state to fix the formula for calculating distributions and to pay essential VLF revenue to all California counties as promised, the city is also evaluating a number of mitigation options including:
1. Opportunities for revenue enhancements and/or new revenue streams;
2. Evaluation and alignment of currently-provided general fund subsidies;
3. Continued reduction of operating expenditures;
4. Use of available unassigned fund balance and/or reserves.
5. Leveraging current unassigned fund balance to offset increased general fund pension-related UAL cost pressures.
General Fund 10-Year Long Range Forecast
FY2026-27 Proposed Budget | South San Francisco Page 65 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 on November 3, 2015. South San Francisco residents approved a half-cent sales tax for 30 years by an overwhelming majority. The sales tax went into effect April 1, 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 maintaining neighborhood police patrols/9-1-1 response, programs for seniors/disabled residents, crime/gang suppression programs, repairing potholes/streets, maintaining youth/teen educational/recreational programs, providing a police operations center that meets earthquake safety codes, and other city services.
Summary
Revenues vs Expenditures Summary
In the 2027 budget for Measure W (101), budgeted expenditures are set at $15.8 million, representing a 17.65% increase from the 2026 budgeted expenditures of $13.4 million. This marks a significant rise following the previous year's 18.04% decrease. Meanwhile, budgeted revenues remain steady at $14.6 million, showing no change from the 2026 budgeted revenue amount. The revenue budget holds constant after an 8.47% decrease in the prior period. Overall, the 2027 budget reflects a notable increase in expenditures alongside stable revenue projections compared to the previous year.
Measure W funds are unrestricted and may be used for a wide range of municipal needs. Since the measure's passage, these funds have directly supported major capital improvement projects, including the completed Council Chamber, Library, and Police Station at the Library | Parks and Recreation Center (L|PR), and the new Aquatic Center.
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Over Budget Expenditures Budgeted
2024 2025 2026 2027
0 $5M
$10M
$15M
$20M
Measure W (101)
FY2026-27 Proposed Budget | South San Francisco Page 66 Comprehensive Fund Summary
Revenues by Source
Revenues by Source
Sales Tax
FY27 Revenues by Source
Sales Tax $14,645,200 100.00%
Comprehensive Fund Summary
Category
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted
Budget vs. FY
2027
Budgeted (%
Change)
Beginning Fund Balance $23,239,119 $23,239,119 $16,907,000 -27% Revenues
Total Revenues $14,645,200 $14,645,200 $14,645,200
Expenditures
Total Expenditures $13,415,968 $20,976,947 $15,783,772 18% Total Revenues Less Expenditures $1,229,232 -$6,331,747 -$1,138,572 -193% Ending Fund Balance $24,468,351 $16,907,372 $15,768,428 -36% $16M $15M $15M $15M
FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
$20M
14.6M
Measure W (101)
FY2026-27 Proposed Budget | South San Francisco Page 67 Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Sales Tax $ 15,319,939 $ 14,645,200 $ 14,645,200 $ 14,645,200 - Total Revenues $ 15,319,939 $ 14,645,200 $ 14,645,200 $ 14,645,200 - Expenditures by Category
Expenditures by Category
Supplies And Services Salaries And Benefits Capital Outlay Transfers
In FY2027, the total expenditures for Measure W (101) increased to $15.8 million, representing a 17.65% rise from the previous year's $13.4 million. The largest expenditure category remained Transfers, which grew by $1.6 million or 12.18%, reaching $14.8 million and accounting for 94.07% of the total budget. Supplies and Services appeared as a new category with $768,741, making up 4.87% of the total expenditures. Salaries and Benefits decreased by $12,687 or
7.07%, totaling $166,743 and representing 1.06% of the budget. Capital Outlay remained at $0, consistent with the previous year. Overall, Transfers continued to dominate the budget, with notable increases, while Salaries and Benefits saw a modest decline and Supplies and Services emerged as a new expenditure category.
Bond Repayment and Transfers
Within the $1.48M in proposed transfers, the largest is the transfer to the Debt Service Fund (Fund 461) for bond repayments, budgeted at $13.2 million for FY 2026‑27, unchanged from the prior year, and remaining relatively flat for the foreseeable future.
Additional transfers include support to the General Fund to offset the increased operating costs of the new pool. This amount will be monitored throughout the year to ensure it reflects only the net additional cost. Measure W funds are also used to support the portion of expanded Aquatics staffing and operating expenses associated with opening and operating the new two‑pool Orange Memorial Park Aquatic Center. A separate transfer is made to the Stormwater Fund to cover the operating costs of the stormwater capture system at Orange Memorial Park.
Revenues by Source
$12M
$13M $13M
$16M
FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
$20M
Measure W (101)
FY2026-27 Proposed Budget | South San Francisco Page 68 FY27 Expenditures by Category
Transfers $14,848,288 94.07%
Supplies And Services $768,741 4.87%
Salaries And Benefits $166,743 1.06%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Salaries And Benefits $ 349,738 $ 179,430 $ 179,430 $ 166,743 -7.07% Supplies And Services - - - $ 768,741 -
Capital Outlay $ 434,666 - $ 7,560,979 - -
Transfers $ 12,019,918 $ 13,236,538 $ 13,236,538 $ 14,848,288 12.18% Total Expenditures $ 12,804,322 $ 13,415,968 $ 20,976,947 $ 15,783,772 17.65% Fund Balance
Fund Balance Projections
Committed
In FY2027, the total fund balance projection for Measure W (101) is $15.8 million, representing a decrease of 6.73% from the previous year's total of $16.9 million in FY2026. The entire fund balance remains categorized as Committed, accounting for 100% of the total in both years.
15.8M
Expenditures by Category
$21M
$23M
$17M $16M
FY2024 FY2025 FY2026 FY2027
0 $10M
$20M
$30M
Measure W (101)
FY2026-27 Proposed Budget | South San Francisco Page 69 The Committed category decreased by $1.1 million, or 6.73%, from $16.9 million in FY2026 to $15.8 million in FY2027. This decrease is smaller compared to the prior year's reduction of $6.3 million, which was a 27.25% decline due to a large capital commitment. Overall, the fund balance shows a continued but more moderate downward trend in FY2027.
Fund Balance FY 2025 FY 2026 FY 2027
FY 2026 vs. FY
2027 (%
Change)
FY 2026 vs. FY
2027 ($ Change)
Committed $ 23,239,119 $ 16,907,000 $ 15,768,800 -7% $ -1,138,200 Total Fund Balance $ 23,239,119 $ 16,907,000 $ 15,768,800 -7% $ -1,138,200 Financial Summary
Measure W (101)
FY2026-27 Proposed Budget | South San Francisco Page 70 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 eliminated, 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 by rental revenues received by the City for those occupied housing units. Any shortfall between the rents received and the operating and maintenance costs of those housing units is funded by either one-time grants or the General Fund.
Summary
Revenues vs Expenditures Summary
In the City Housing Fund (241) for the 2027 budget year, total expenditures are budgeted at $529,585, reflecting a 7.36% increase from the previous year's budget of $493,261. This marks a reversal from the prior year's 9.68% decrease in expenditures. On the revenue side, the 2027 budget anticipates $193,000, which is a 6.04% increase compared to the $182,000 budgeted in 2026. Revenue remained flat in 2026 compared to its prior period, so this increase in 2027 represents a positive change. There are no actual revenue or expenditure figures reported for either year, as these are budgeted amounts. Overall, the 2027 budget shows growth in both revenues and expenditures compared to the previous year, with expenditures increasing at a slightly higher rate than revenues.
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2024 2025 2026 2027
0 $100K
$200K
$300K
$400K
$500K
$600K
City Housing Fund (241)
FY2026-27 Proposed Budget | South San Francisco Page 71 Revenues by Source
Revenue by Source
Other Revenues Interest & Rent
FY27 Revenues by Revenue Source Level 2
Interest & Rent $178,000 92.23%
Other Revenues $15,000 7.77%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Interest & Rent $ 331,395 $ 167,000 $ 167,000 $ 178,000 6.59% Other Revenues $ 41,361 $ 15,000 $ 15,000 $ 15,000 -
Total Revenues $ 372,755 $ 182,000 $ 182,000 $ 193,000 6.04% $$330022KK
$$337733KK
$$118822KK $$119933KK
FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
193K
Revenues by Revenue Source Level 2
City Housing Fund (241)
FY2026-27 Proposed Budget | South San Francisco Page 72 Expenditures by Category
Expenditures by Category
Interdepartmental Salaries And Benefits Supplies And Services The City Housing Fund (241) total expenditures for FY2027 are budgeted at $529,585, reflecting a 7.36% increase from the FY2026 total of $493,261. The largest expenditure category remains Salaries and Benefits, which increased by $36,323 or 12.4%, rising to $329,205 and representing 62.16% of the total budget, up from 59.38% in FY2026. This growth is driven by the 4 percent Cost of Living Adjustment included in all employee Memorandums of Understanding, as well as the reclassification of the Fund‑supported Management Analyst position from Management Analyst I to Management Analyst II.
Supplies and Services expenditures remain unchanged at $192,925, accounting for 36.43% of the total budget in FY2027, a slight decrease in share compared to 39.11% in FY2026. The Interdepartmental category also remains steady at $7,455, making up 1.41% of the total budget, a minor decrease from 1.51% in the previous year.
Overall, the FY2027 budget shows a moderate increase in total expenditures, driven primarily by a continued rise in Salaries and Benefits, while Supplies and Services and Interdepartmental costs remain stable in dollar terms.
FY27 Expenditures by Object
Salaries And Benefits $329,205 62.16%
Supplies And Services $192,925 36.43%
Interdepartmental $7,455 1.41%
$$223344KK
$$334422KK
$$449933KK
$$553300KK
FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
530K
City Housing Fund (241)
FY2026-27 Proposed Budget | South San Francisco Page 73 Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Salaries And Benefits $ 14,570 $ 292,881 $ 292,881 $ 329,205 12.40% Supplies And Services $ 319,917 $ 192,925 $ 1,142,736 $ 192,925 - Interdepartmental $ 7,455 $ 7,455 $ 7,455 $ 7,455 -
Total Expenditures $ 341,942 $ 493,261 $ 1,443,072 $ 529,585 7.36% Fund Balance
Fund Balance Projections
Restricted
In FY2026, the City Housing Fund (241) projects a total fund balance of $1.2 million, representing a 2.4% decrease from the previous year’s total of $1.2 million. The entire fund balance remains categorized as Restricted, maintaining 100% of the total fund balance.
The Restricted category, which is the largest and only category, shows a decrease of $29,624, or 2.4%, compared to FY2025. This decrease is notably smaller than the previous year’s decline of $956,971, or 43.67%, in the same category.
Fund Balance FY 2026 FY 2027
FY 2026 vs. FY
2027 (% Change)
FY 2026 vs. FY 2027
($ Change)
Restricted $ 1,205,000 $ 868,000 -27.97% $ -337,000
Total Fund Balance $ 1,205,000 $ 868,000 -27.97% $ -337,000 Expenditures by Object
$2M
$1M $1M
$1M
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
Financial Summary
City Housing Fund (241)
FY2026-27 Proposed Budget | South San Francisco Page 74 Developer Deposits / Contributions, Permit
Program Maint Fee, General Plan Maint Fee
(270/271/272)
These funds account for deposits paid by developers for review of planning applications and contributions made by developers related to development agreements signed with the City. Historically, principal reserves include the General Plan Maintenance Reserve and the Permit Program Maintenance Reserve.
Summary
Previously, developer deposits and the maintenance fees were reported under Developer Deposits in Fund 270.
However, now they have been segregated, but for the sake of constancy, they are reported together in this budget. For the segregation,
Permit Program Maintenance Fee transactions will be allocated to Fund 271.
General Plan Maintenance Fee transactions will be allocated to Fund 272.
This segregation aims to enhance financial transparency and improve transaction efficiency.
Permit Program Maintenance Fee (Fund 271)
The Permit Program Maintenance Fee supports the development, enhancement, and maintenance of the City's permit processing systems, including software platforms that facilitate efficient service delivery. This fee is assessed on applicable permits to ensure that the permitting infrastructure remains current, secure, and user-friendly. Funds collected are deposited into Fund 271, which is earmarked for technology and programmatic improvements related to permit services.
General Plan Maintenance Fee (Fund 272)
The General Plan Maintenance Fee is a charge imposed on development projects to fund the ongoing maintenance and periodic updates of the City's General Plan. This fee ensures that the City can adapt to evolving community needs, comply with state mandates, and implement long-term planning goals. The fee is calculated as a percentage of the project's construction valuation and is collected at the time of building permit issuance. Revenues from this fee are allocated to Fund 272, dedicated exclusively to General Plan-related activities.
Developer Deposits / Contributions, Permit Program Maint Fee, General Plan Maint Fee (270/271/272)
FY2026-27 Proposed Budget | South San Francisco Page 75 Revenues vs Expenditures Summary
In 2027, the budgeted expenditures for Developer Deposits / Contributions, Permit Program Maint Fee, General Plan Maint Fee (270/271/272) are $1.5 million, representing a 38.03% increase from the 2026 budgeted expenditures of $1.1 million. This marks a significant rise compared to the previous year's 3.41% increase.
The budgeted revenue for 2027 remains steady at $2.5 million, showing no change from the 2026 budgeted revenue, which had previously increased by 56.87% from its prior period. This indicates that while expenditures are expected to grow substantially, revenue projections are maintained at the same level as the previous year.
Revenues by Source
Revenue by Source
Other Revenues Interest & Rent Charges for Services
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2024 2025 2026 2027
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
$3,000K
$1M
$2M
$3M $3M
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
Developer Deposits / Contributions, Permit Program Maint Fee, General Plan Maint Fee (270/271/272)
FY2026-27 Proposed Budget | South San Francisco Page 76 FY27 Revenues by Source
Charges for Services $2,500,000 100.00%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Charges for Services $ 1,662,576 $ 2,500,000 $ 2,500,000 $ 2,500,000 - Interest & Rent $ 507,873 - - - -
Other Revenues $ 2,544 - - - -
Total Revenues $ 2,172,993 $ 2,500,000 $ 2,500,000 $ 2,500,000 - Expenditures by Category
Expenditures by Category
Capital Outlay Transfers Supplies And Services
Salaries And Benefits
In FY2027, total expenditures for Developer Deposits / Contributions, Permit Program Maint Fee, General Plan Maint Fee increased by 38.03% to $1.5 million compared to FY2026's $1.1 million. The largest expenditure category shifted from Salaries and Benefits to a near equal split between Salaries and Benefits and Transfers.
Salaries and Benefits rose by $37,365, a 6.09% increase, reaching $651,258 and representing 42.39% of the total budget, down from 55.16% in FY2026. Transfers, which had no allocation in FY2026, increased significantly to $650,000,
2.5M
Revenues by Source
$$445577KK
$$$111,,,000666333KKK $$$111,,,111111333KKK
$$$111,,,555333666KKK
FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
Developer Deposits / Contributions, Permit Program Maint Fee, General Plan Maint Fee (270/271/272)
FY2026-27 Proposed Budget | South San Francisco Page 77 accounting for 42.31% of the total expenditures in FY2027. The salary transfer represents an adjustment to account for system constraints where salary, while budgeted, is not being charged to the fund correctly.
Supplies and Services experienced a substantial decrease of $264,100, or 52.92%, falling to $235,000 and making up
15.3% of the total budget, down from 44.84% in the previous year. Capital Outlay remained at zero for both years.
FY27 Expenditures by Cateogry
Salaries And Benefits $651,258 42.39%
Transfers $650,000 42.31%
Supplies And Services $235,000 15.30%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Salaries And Benefits $ 460,236 $ 613,894 $ 613,894 $ 651,258 6.09% Supplies And Services $ 295,180 $ 499,100 $ 240,213 $ 235,000 -52.92% Transfers $ 308,000 - $ 674,541 $ 650,000 -
Total Expenditures $ 1,063,416 $ 1,112,994 $ 1,528,647 $ 1,536,258 38.03% Fund Balance
Fund Balance Projections
Restricted
1.54M
Expenditures by Object
$8M
$6M
$7M
$7M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M
Developer Deposits / Contributions, Permit Program Maint Fee, General Plan Maint Fee (270/271/272)
FY2026-27 Proposed Budget | South San Francisco Page 78 Fund Balance FY 2025 FY 2026 FY 2027
FY 2026 vs. FY
2027 (%
Change)
FY 2026 vs. FY
2027 ($ Change)
Restricted $ 6,062,122 $ 6,509,000 $ 7,473,000 14.81% $ 964,000 Total Fund Balance $ 6,062,122 $ 6,509,000 $ 7,473,000 14.81% $ 964,000 Financial Summary
Developer Deposits / Contributions, Permit Program Maint Fee, General Plan Maint Fee (270/271/272)
FY2026-27 Proposed Budget | South San Francisco Page 79 Capital Improvements (510)
The Capital Improvement Program (CIP) Fund (Fund 510) is the main CIP fund where the majority of CIP project expenditures are recorded. CIP projects are appropriated on a multi-year basis; therefore, any unspent budget in one year can be carried forward into the next. This fund does not include capital projects that are bond-funded - these projects have their own individual funds.
The new budget reflects new appropriations only, with no carryforward appropriations from the prior year. The final actual amount of carryforward appropriations will be determined during the year-end closing process and will be reflected in the new year's adjusted budget.
Expenditures in this fund are offset by either transfers from other funds or external funding sources (frequently grants). There should be no budgeted fund balance at year end.
Summary
Revenues vs Expenditures Summary
In the 2027 budget for Capital Improvements (510), both expenditures and revenues are budgeted at $17.9 million, reflecting a 32.25% increase from the 2026 budgeted amounts of $13.5 million for each category. This continues the upward trend from the previous period, where expenditures and revenues had increased by 68.34% and 75.92%, respectively. The equal growth rate in both expenditures and revenues maintains a balanced budget approach for 2027.
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Over Budget Expenditures Budgeted 2024 2025 2026 2027
0 $5M
$10M
$15M
$20M
$25M
Capital Improvements (510)
FY2026-27 Proposed Budget | South San Francisco Page 80 Revenues by Source
Revenue by Source
Revenue From Other Agencies Transfers
FY27 Revenues by Source
Transfers $17,875,000 100.00%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted
Budget vs. FY
2027 Budgeted
(% Change)
Revenue From Other Agencies $ 5,113,138 - $ 28,937,634 - - Charges for Services - - $ 3,796,384 - -
Transfers $ 16,313,307 $ 13,516,279 $ 73,017,884 $ 17,875,000 32.25% Total Revenues $ 21,426,444 $ 13,516,279 $ 105,751,902 $ 17,875,000 32.25% $18M
$21M
$14M
$18M
FY2024 FY2025 FY2026 FY2027
0 $10M
$20M
$30M
17.9M
Revenues by Source
Capital Improvements (510)
FY2026-27 Proposed Budget | South San Francisco Page 81 Expenditures by Category
Expenditures by Category
Not Included In Coa Capital Projects
FY27 Expenditures by Category
Capital Projects $17,875,000 100.00%
Category
FY 2026 Adopted
Budget
FY 2027 Budgeted
FY 2026 Adopted
Budget vs. FY 2027
Budgeted (% Change)
Capital Projects $ 13,516,279 $ 17,875,000 32.25%
Total Expenditures $ 13,516,279 $ 17,875,000 32.25%
$22M $22M
$14M
$18M
FY2024 FY2025 FY2026 FY2027
0 $10M
$20M
$30M
17.9M
Expenditures by Program
Capital Improvements (510)
FY2026-27 Proposed Budget | South San Francisco Page 82 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
Revenues vs Expenditures Summary
In the Capital Infrastructure Reserve Fund (513), the expenditures budgeted for 2027 are $1.5 million, representing a decrease of 22.37% from the previous year's budgeted expenditures of $1.9 million. Revenue budgeted remains at $0 for 2027, consistent with the prior year.
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Over Budget Expenditures Budgeted
2024 2025 2026 2027
-$1M
0 $1M
$2M
$3M
$4M
$5M
Capital Infrastructure Reserve Fund (513)
FY2026-27 Proposed Budget | South San Francisco Page 83 Revenues by Source
Revenue by Source
Charges for Services Interest & Rent
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Charges for Services $ 54,000 - - - -
Interest & Rent $ 1,035,204 - - - -
Total Revenues $ 1,089,204 - - - -
Expenditures by Category
Expenditures by Category
Supplies And Services Capital Outlay
$$$111,,,000777999KKK $$$111,,,000888999KKK
0 0
FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
Revenues by Source
$2M $2M $2M
$1M
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
Capital Infrastructure Reserve Fund (513)
FY2026-27 Proposed Budget | South San Francisco Page 84 FY27 Expenditures by Category
Capital Outlay $1,475,000 100.00%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Supplies And Services - - $ 1,612,169 - -
Capital Outlay $ 1,848,694 $ 1,900,000 $ 10,193,659 $ 1,475,000 -22.37% Total Expenditures $ 1,848,694 $ 1,900,000 $ 11,805,827 $ 1,475,000 -22.37% Fund Balance
Fund Balance Projections
Unassigned
Fund Balance FY 2025 FY 2026 FY 2027
FY 2026 vs. FY
2027 (%
Change)
FY 2026 vs. FY
2027 ($ Change)
Unassigned $ 8,879,508 $ 6,775,000 $ 5,300,000 -21.77% $ -1,475,000 Total Fund Balance $ 8,879,508 $ 6,775,000 $ 5,300,000 -21.77% $ -1,475,000
1.48M
Expenditures by Category
$4M
$9M
$7M
$5M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M
Financial Summary
Capital Infrastructure Reserve Fund (513)
FY2026-27 Proposed Budget | South San Francisco Page 85 Amount Project Name Project#
$ 100,000 Fire Station 61 Dorm Reconfiguration (480 North Canal Street) pf2701 125,000 Fire Station 65 Roof Replacement (1151 SSF Drive) pf2702 75,000 Fire Station 65 HVAC Installation (1151 SSF Drive) pf2703 500,000 SSF Pedestrian Bridges Rehabilitation Project st2702 60,000 Misc Traffic Improvements FY2022-23 tr2301
15,000 Citywide School Traffic Calming Improvement tr2405 600,000 Streetlight Replacement Project tr2701
$ 1,475,000 Total CIP
Changes and Highlights
FY 2026-27 Capital Projects
Capital Infrastructure Reserve Fund (513)
FY2026-27 Proposed Budget | South San Francisco Page 86 Capital Improvements - Civic Campus Phase
I - Measure W-funded (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
Revenues vs Expenditures Summary
For the Capital Improvements - Civic Campus Phase I - Measure W-funded (516) project, the 2027 budget shows a significant change compared to 2026. In 2027, the expenditures budgeted amount to $214,000, representing an increase from the previous year's budgeted expenditures of $0. This marks the introduction of planned spending for this project in 2027.
Revenue budgeted remains at $0 in 2027, consistent with the previous year. There were no actual revenues or expenditures recorded in 2026, and no actuals are available yet for 2027.
Overall, the key trend is the initiation of budgeted expenditures in 2027, with no corresponding budgeted revenue, indicating planned investment without anticipated revenue for this fiscal year.
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $3M
$5M
$8M
$10M
$13M
Capital Improvements - Civic Campus Phase I - Measure W-funded (516) FY2026-27 Proposed Budget | South San Francisco Page 87 Revenues by Source
Revenue by Source
Revenue From Other Agencies Transfers
FY27 Revenues by Revenue Source Level 2
No data available
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Revenue From Other Agencies $ -668,709 - $ 1,500,000 - - Transfers $ 1,434,058 - $ 10,893,105 - -
Total Revenues $ 765,349 - $ 12,393,105 - -
$10M
$1M
0 0
FY2024 FY2025 FY2026 FY2027
-$5M
0 $5M
$10M
$15M
Revenues by Revenue Source Level 2
Capital Improvements - Civic Campus Phase I - Measure W-funded (516) FY2026-27 Proposed Budget | South San Francisco Page 88 Expenditures by Category
Expenditures by Category
Capital Outlay Supplies And Services
FY27 Expenditures by Object
Supplies And Services $214,000 100.00%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Supplies And Services $ 725,925 - $ 37,426,048 $ 214,000 - Capital Outlay $ 61,107 - - - -
Total Expenditures $ 787,032 - $ 37,426,048 $ 214,000 - $9M
$1M
0 $0M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M
214K
Expenditures by Object
Capital Improvements - Civic Campus Phase I - Measure W-funded (516) FY2026-27 Proposed Budget | South San Francisco Page 89 Amount Project Name Project#
$ 214,000 Library, Parks & Recreation - Phase II (Bonds) pf2207 $ 214,000 Total CIP
Fund Balance
Fund Balance Projections
Restricted
Fund Balance FY 2026 FY 2027
FY 2026 vs. FY
2027 (% Change)
FY 2026 vs. FY 2027
($ Change)
Restricted $ 1,118,000 $ 904,000 -19.14% $ -214,000
Total Fund Balance $ 1,118,000 $ 904,000 -19.14% $ -214,000 Changes and Highlights
FY 2026-27 Capital Projects
$7M
$1M
$1M $1M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M
Financial Summary
Capital Improvements - Civic Campus Phase I - Measure W-funded (516) FY2026-27 Proposed Budget | South San Francisco Page 90 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
Revenues vs Expenditures Summary
For the Capital Improvements - Bond-funded category in 2027, the budgeted expenditures are $965,073, representing a significant increase from the previous year 2026, which had no budgeted expenditures. The revenue budget remains Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Over Budget Expenditures Budgeted
2024 2025 2026 2027
0 $5M
$10M
$15M
$20M
$25M
Capital Improvements - Bond-funded (515/517/518/519/522/523/524/525) FY2026-27 Proposed Budget | South San Francisco Page 91 at $0 for 2027, consistent with the previous year. This indicates that while no new revenue is anticipated, there is a substantial planned increase in expenditures for capital improvements funded by bonds in 2027 compared to 2026.
Revenues by Source
Historical Revenue by Revenue Source Level 2
Interest & Rent
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Interest & Rent $ 2,438,306 - - - -
Other Financing Sources - - $ 960,000 - -
Total Revenues $ 2,438,306 - $ 960,000 - -
Expenditures by Category
Expenditures by Category
Transfers Supplies And Services
$3M $2M
0 0
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
Revenues by Revenue Source Level 2
$14M
$20M
0 $1M
FY2024 FY2025 FY2026 FY2027
0 $10M
$20M
$30M
Capital Improvements - Bond-funded (515/517/518/519/522/523/524/525) FY2026-27 Proposed Budget | South San Francisco Page 92 FY27 Expenditures by Category
Supplies And Services $965,073 100.00%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Supplies And Services $ 18,348,039 - $ 34,721,362 $ 965,073 - Transfers $ 1,211,820 - - - -
Total Expenditures $ 19,559,859 - $ 34,721,362 $ 965,073 - Fund Balance
Fund Balance Projections
Restricted
In FY2027, the total fund balance projection for Capital Improvements - Bond-funded is $8.4 million, representing a decrease of 10.27% from the FY2026 total of $9.4 million. The entire fund balance remains classified as Restricted, accounting for 100% of the total in both years.
The Restricted category decreased by $965,000, or 10.27%, from $9.4 million in FY2026 to $8.4 million in FY2027. This decrease in the Restricted fund balance is the largest change observed within the fund balance projections for FY2027.
965K
Expenditures by Category
$62M
$15M
$9M $8M
FY2024 FY2025 FY2026 FY2027
0 $25M
$50M
$75M
Capital Improvements - Bond-funded (515/517/518/519/522/523/524/525) FY2026-27 Proposed Budget | South San Francisco Page 93 Amount Project Name Project#
$ 100,000.00 Fund 519 - EV Chargers at LPR and Orange Memorial Park Pool pk2704 865,073.40 Fund 522 - Aquatic Center - Bond Portion pk2310 $ 965,073.40 Total CIP
Fund Balance FY 2026 FY 2027
FY 2026 vs. FY
2027 (% Change)
FY 2026 vs. FY 2027
($ Change)
Restricted $ 9,396,000 $ 8,431,000 -10.27% $ -965,000
Total Fund Balance $ 9,396,000 $ 8,431,000 -10.27% $ -965,000 Changes and Highlights
FY 2026-27 Capital Projects
Financial Summary
Capital Improvements - Bond-funded (515/517/518/519/522/523/524/525) FY2026-27 Proposed Budget | South San Francisco Page 94 Governmental - non-Major Funds
Governmental Funds are designated for revenues and expenditures 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 Fund, 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.
The graphs in this section compare Adopted Budgets year‑over‑year, while Actuals reflect all revenues or expenditures authorized during the year, including adjustments such as carry‑forwards, grants received, and Council‑approved appropriations. Because actuals are authorized using the final Adjusted budget, they may exceed the Adopted Budget.
Expenditure Summary
Historical Expenditures Across Fund Group
Expenditures Actual Expenditures Over Budget Expenditures Budgeted FY2024 FY2025 FY2026 FY2027
0 $10M
$20M
$30M
$40M
$50M
Governmental - non-Major Funds
FY2026-27 Proposed Budget | South San Francisco Page 95 Expenditures by Fund
Historical Expenditures by Fund
PEG Equipment & Access (786) Debt Service Fund 2020A Special Revenue Funds FY27 Expenditures by Fund
Special Revenue Funds $23,652,621 63.57%
Debt Service Fund 2020A $13,230,288 35.56%
PEG Equipment & Access (786) $325,000 0.87%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted
Budget vs. FY
2027 Proposed
Budget (%
Change)
Special Revenue Funds $ 20,222,924 $ 21,029,453 $ 109,181,994 $ 23,652,621 12.47% Debt Service Fund 2020A $ 13,231,738 $ 13,236,538 $ 13,236,538 $ 13,230,288 -0.05% PEG Equipment & Access (786) - $ 325,000 $ 25,000 $ 325,000 - Total Expenditures $ 33,454,662 $ 34,590,991 $ 122,443,532 $ 37,207,909 7.57% $45M
$33M $35M
$37M
FY2024 FY2025 FY2026 FY2027
0 $20M
$40M
$60M
37.2M
Expenditures by Fund
Governmental - non-Major Funds
FY2026-27 Proposed Budget | South San Francisco Page 96 Expenditures by Department
FY27 Expenditures by Department
Capital Improvement Plan $16,400,000 44.08%
Non Expense $14,594,674 39.22%
Parks & Recreation $2,666,772 7.17%
Transfers $2,234,712 6.01%
Economic & Community
Development
$469,197 1.26%
Public Works $402,554 1.08%
Information Technology $325,000 0.87%
Fire $115,000 0.31%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted
Budget vs. FY
2027 Budgeted
(% Change)
Transfers $ 1,842,000 $ 2,162,847 $ 15,993,132 $ 2,234,712 3.32% Economic & Community
Development
$ 210,919 - $ 1,304,629 $ 469,197 -
Fire - - $ 21,963 $ 115,000 -
Police $ 36,750 - - - -
Public Works $ 334,923 $ 402,554 $ 877,469 $ 402,554 -
Information Technology - $ 325,000 $ 25,000 $ 325,000 - Parks & Recreation $ 2,557,254 $ 2,203,971 $ 2,203,971 $ 2,666,772 21.00% Capital Improvement Plan $ 11,364,617 $ 15,016,279 $ 75,453,451 $ 16,400,000 9.21% Non Expense $ 17,108,199 $ 14,480,340 $ 26,563,917 $ 14,594,674 0.79% Total Expenditures $ 33,454,662 $ 34,590,991 $ 122,443,532 $ 37,207,909 7.57%
37.2M
Expenditures by Department
Governmental - non-Major Funds
FY2026-27 Proposed Budget | South San Francisco Page 97 Expenditures by Object
Historical Expenditures by Object
Interdepartmental Salaries And Benefits Supplies And Services Transfers Debt Service Capital Outlay
FY27 Expenditures by Object
Capital Outlay $16,475,000 44.28%
Debt Service $13,230,288 35.56%
Supplies And Services $3,371,425 9.06%
Transfers $2,234,712 6.01%
Salaries And Benefits $1,378,903 3.71%
Interdepartmental $517,582 1.39%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted
Budget vs. FY
2027 Budgeted
(% Change)
Salaries And Benefits $ 1,336,395 $ 910,266 $ 910,266 $ 1,378,903 51.48% Supplies And Services $ 4,168,011 $ 2,687,228 $ 13,927,311 $ 3,371,425 25.46% Debt Service $ 13,231,738 $ 13,236,538 $ 13,236,538 $ 13,230,288 -0.05% Capital Outlay $ 11,373,684 $ 15,091,279 $ 77,873,451 $ 16,475,000 9.17% Interdepartmental $ 502,834 $ 502,834 $ 502,834 $ 517,582 2.93% Transfers $ 2,842,000 $ 2,162,847 $ 15,993,132 $ 2,234,712 3.32% Total Expenditures $ 33,454,662 $ 34,590,991 $ 122,443,532 $ 37,207,909 7.57% $45M
$33M $35M
$37M
FY2024 FY2025 FY2026 FY2027
0 $20M
$40M
$60M
37.2M
Expenditures by Object
Governmental - non-Major Funds
FY2026-27 Proposed Budget | South San Francisco Page 98 Revenue Summary
Historical Revenues Across Fund Group
Revenues by Fund
Historical Revenues by Fund
PEG Equipment & Access (786) Debt Service Fund 2020A Special Revenue Funds Revenue Actual Revenue Surplus Revenue Budgeted
FY2024 FY2025 FY2026 FY2027
0 $10M
$20M
$30M
$40M
$50M
$60M
$70M
$58M
$46M
$26M $28M
FY2024 FY2025 FY2026 FY2027
0 $25M
$50M
$75M
Governmental - non-Major Funds
FY2026-27 Proposed Budget | South San Francisco Page 99 FY27 Revenues by Fund
Special Revenue Funds $14,538,170 52.08%
Debt Service Fund 2020A $13,230,288 47.40%
PEG Equipment & Access (786) $146,000 0.52%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Special Revenue Funds $ 32,216,147 $ 12,980,826 $ 12,980,826 $ 14,538,170 12.00% Debt Service Fund 2020A $ 13,231,738 $ 13,236,538 $ 13,236,538 $ 13,230,288 -0.05% PEG Equipment & Access (786) $ 228,573 $ 130,000 $ 130,000 $ 146,000 12.31% Total Revenues $ 45,676,458 $ 26,347,364 $ 26,347,364 $ 27,914,457 5.95% Revenues by Object Groups
Historical Revenues by Object Groups
Franchise Fees Charges for Services Interest & Rent
Revenue From Other Agencies Taxes Other Revenues
Transfers
27.9M
Revenues by Fund
$58M
$46M
$26M $28M
FY2024 FY2025 FY2026 FY2027
0 $25M
$50M
$75M
Governmental - non-Major Funds
FY2026-27 Proposed Budget | South San Francisco Page 100 FY27 Revenues by Object Groups
Transfers $13,230,288 47.40%
Taxes $6,367,373 22.81%
Revenue From Other Agencies $4,820,017 17.27%
Other Revenues $2,817,700 10.09%
Interest & Rent $359,000 1.29%
Charges for Services $220,080 0.79%
Franchise Fees $100,000 0.36%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Franchise Fees $ 170,090 $ 125,000 $ 125,000 $ 100,000 -20.00% Revenue From Other Agencies $ 5,716,179 $ 3,992,820 $ 3,992,820 $ 4,820,017 20.72% Charges for Services $ 292,858 $ 220,080 $ 220,080 $ 220,080 - Interest & Rent $ 7,948,487 $ 310,000 $ 310,000 $ 359,000 15.81% Other Revenues $ 12,307,659 $ 2,817,700 $ 2,817,700 $ 2,817,700 - Transfers $ 13,231,738 $ 13,236,538 $ 13,236,538 $ 13,230,288 -0.05% Taxes $ 6,009,447 $ 5,645,226 $ 5,645,226 $ 6,367,373 12.79% Total Revenues $ 45,676,458 $ 26,347,364 $ 26,347,364 $ 27,914,457 5.95%
27.9M
Revenues by Object Groups
Governmental - non-Major Funds
FY2026-27 Proposed Budget | South San Francisco Page 101 Revenues by Revenue Source Level 2
FY27 Revenues by Revenue Source Level 2
Transfers $13,230,288 47.40%
Revenue From Other Agencies $4,820,017 17.27%
Sales Tax $3,370,000 12.07%
Other Revenues $2,817,700 10.09%
Property Tax $2,485,903 8.91%
Other Taxes $511,470 1.83%
Interest & Rent $359,000 1.29%
Charges for Services $220,080 0.79%
Franchise Fees $100,000 0.36%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Other Taxes $ 203,006 $ 200,000 $ 200,000 $ 511,470 155.73% Sales Tax $ 3,238,737 $ 3,226,480 $ 3,226,480 $ 3,370,000 4.45% Property Tax $ 2,567,704 $ 2,218,746 $ 2,218,746 $ 2,485,903 12.04% Franchise Fees $ 170,090 $ 125,000 $ 125,000 $ 100,000 -20.00% Revenue From Other Agencies $ 5,716,179 $ 3,992,820 $ 3,992,820 $ 4,820,017 20.72% Charges for Services $ 292,858 $ 220,080 $ 220,080 $ 220,080 - Interest & Rent $ 7,948,487 $ 310,000 $ 310,000 $ 359,000 15.81% Other Revenues $ 12,307,659 $ 2,817,700 $ 2,817,700 $ 2,817,700 - Transfers $ 13,231,738 $ 13,236,538 $ 13,236,538 $ 13,230,288 -0.05% Total Revenues $ 45,676,458 $ 26,347,364 $ 26,347,364 $ 27,914,457 5.95%
27.9M
Revenues by Revenue Source Level 2
Governmental - non-Major Funds
FY2026-27 Proposed Budget | South San Francisco Page 102 Revenues by Department
FY27 Revenues by Department
Non Expense $27,320,440 97.87%
Economic & Community
Development
$469,197 1.68%
Public Works $124,820 0.45%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Economic & Community
Development
- - - $ 469,197 -
Public Works $ 174,647 $ 124,820 $ 124,820 $ 124,820 -
Non Expense $ 45,501,811 $ 26,222,544 $ 26,222,544 $ 27,320,440 4.19% Total Revenues $ 45,676,458 $ 26,347,364 $ 26,347,364 $ 27,914,457 5.95% Personnel Summary
Summary of Goals
27.9M
Revenues by Department
Governmental - non-Major Funds
FY2026-27 Proposed Budget | South San Francisco Page 103 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.
Summary
This special revenue fund consists of one-time federal money received in FY 2020-21 and fully expended or obligated by FY 2023-24. As a result, there were no revenues nor expenditures in this fund for FY 2024-25, and none are expected in FY 2025-26. Of the total funds, $1.2 million was obligated for the City's Fiber Optic Cable and Critical City Sites Network Design Project, which is expected to be completed prior to the end of 2026, as required.
Revenues vs Expenditures Summary
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Over Budget Expenditures Budgeted 2024 2025 2026 2027
0 $1M
$2M
$3M
$4M
$5M
$6M
American Rescue Plan Act Special Revenue Fund (201)
FY2026-27 Proposed Budget | South San Francisco Page 104 Revenues by Source
Revenues by Source
Revenue From Other Agencies
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Revenue From Other Agencies $ 869,988 - - - -
Total Revenues $ 869,988 - - - -
Expenditures by Category
Expenditures by Category
Capital Outlay Transfers
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Capital Outlay $ 869,988 - $ 408,953 - -
Total Expenditures $ 869,988 - $ 408,953 - -
$5M
$1M
0 0
FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M
Revenues by Source
$5M
$1M
0 0
FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M
Expenditures by Category
American Rescue Plan Act Special Revenue Fund (201)
FY2026-27 Proposed Budget | South San Francisco Page 105 Fund Balance
Fund Balance Projections
No data available
No data available
Financial Summary
American Rescue Plan Act Special Revenue Fund (201)
FY2026-27 Proposed Budget | South San Francisco Page 106 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
Expenditures in the Affordable Housing Trust Fund are typically appropriated concurrently with the acceptance of federal housing grant awards from HUD. Due to the timing of the grant award process this year, the associated revenues and expenditures are not reflected in the adopted FY 2025-26 budget. Instead, they will be incorporated through a budget amendment once the grant is awarded.
Historically, Fund 205 has been supported by irregular and unpredictable revenues, similar to an impact fee structure.
As a result, these revenues are not budgeted in advance. However, beginning in FY 2024-25, a new ongoing revenue source has been added: rental income from City-owned property located at 226–246 Grand Avenue, which is expected to generate approximately $260,000 annually and is included in the budget for FY 2025-26.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Over Budget Expenditures Budgeted
2024 2025 2026 2027
0 $200K
$400K
$600K
$800K
$1,000K
Affordable Housing Fund (205)
FY2026-27 Proposed Budget | South San Francisco Page 107 Revenues by Source
Revenues by Source
Charges for Services Other Revenues Revenue From Other Agencies Interest & Rent
FY27 Revenues by Source
Interest & Rent $260,000 93.63%
Other Revenues $17,700 6.37%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Revenue From Other Agencies $ 338,809 - - - -
Charges for Services $ 10,915 - - - -
Interest & Rent $ 232,242 $ 260,000 $ 260,000 $ 260,000 - Other Revenues $ 227,259 $ 17,700 $ 17,700 $ 17,700 -
Total Revenues $ 809,225 $ 277,700 $ 277,700 $ 277,700 - $25K
$$880099KK
$$227788KK $$227788KK
FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
$1,000K
278K
Revenues by Source
Affordable Housing Fund (205)
FY2026-27 Proposed Budget | South San Francisco Page 108 Expenditures by Category
Expenditures by Category
Salaries And Benefits Supplies And Services
FY27 Expenditures by Category
Supplies And Services $100,000 100.00%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Salaries And Benefits $ 72,438 - - - -
Supplies And Services $ 650,566 - $ 267,723 $ 100,000 - Total Expenditures $ 723,004 - $ 267,723 $ 100,000 -
$$113300KK
$$772233KK
0 $$110000KK
FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
$1,000K
100K
Expenditures by Category
Affordable Housing Fund (205)
FY2026-27 Proposed Budget | South San Francisco Page 109 Fund Balance
Fund Balance Projections
Restricted
Fund Balance FY 2026 FY 2027
FY 2026 vs. FY
2027 (% Change)
FY 2026 vs. FY 2027
($ Change)
Restricted $ 1,638,000 $ 1,815,700 10.85% $ 177,700
Total Fund Balance $ 1,638,000 $ 1,815,700 10.85% $ 177,700 $$339900KK
$$444444KK
$$$111,,,666333888KKK
$$$111,,,888111666KKK
FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
Financial Summary
Affordable Housing Fund (205)
FY2026-27 Proposed Budget | South San Francisco Page 110 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
As with FY 2024-25, the FY 2025-26 budget includes no revenue or expenditures for these funds.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $500K
$1,000K
$1,500K
$2,000K
Park In-Lieu Fees Fund (206/207/209)
FY2026-27 Proposed Budget | South San Francisco Page 111 Revenues by Source
Revenues by Source
Interest & Rent
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Interest & Rent $ 51,201 - - - -
Total Revenues $ 51,201 - - - -
Expenditures by Category
Expenditures by Category
Capital Outlay
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Capital Outlay $ 450,568 - $ 10,928 - -
Total Expenditures $ 450,568 - $ 10,928 - -
$94K
$51K
0 0
FY2024 FY2025 FY2026 FY2027
0 $25K
$50K
$75K
$100K
Revenues by Source
$$$111,,,555666333KKK
$$445511KK
0 0
FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
Expenditures by Category
Park In-Lieu Fees Fund (206/207/209)
FY2026-27 Proposed Budget | South San Francisco Page 112 Fund Balance
Fund Balance Projections
Restricted
Fund Balance FY 2026 FY 2027
FY 2026 vs. FY
2027 (% Change)
FY 2026 vs. FY 2027
($ Change)
Restricted $ 1,014,118 $ 938,000 -7.51% $ -76,118
Total Fund Balance $ 1,014,118 $ 938,000 -7.51% $ -76,118 $$448844KK
$$772266KK
$$$111,,,000111444KKK
$$993388KK
FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
Financial Summary
Park In-Lieu Fees Fund (206/207/209)
FY2026-27 Proposed Budget | South San Francisco Page 113 Gas Tax Fund (210)
The Gas Tax is the City's share of the state tax collected on gasoline purchases. Distributed by the State of California, these funds are used for the maintenance and improvement of streets, sidewalks, storm systems, and related infrastructure.
Summary
Revenues vs Expenditures Summary
In the Gas Tax Fund (210) for the 2027 budget year, total expenditures are budgeted at $2.2 million, representing a
20.99% increase from the previous year's budgeted expenditures of $1.8 million. This marks a significant rise compared to the 10.7% increase seen in the prior period.
On the revenue side, the 2027 budget projects $2.2 million, which is a 3.22% increase from the 2026 budgeted revenue of $2.1 million. This growth in revenue is slightly higher than the 2.13% increase observed in the previous period.
Overall, both revenues and expenditures are budgeted to increase in 2027, with expenditures growing at a notably faster rate than revenues compared to the prior year.
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Over Budget Expenditures Budgeted 2024 2025 2026 2027
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
Gas Tax Fund (210)
FY2026-27 Proposed Budget | South San Francisco Page 114 Revenues by Source
Revenues by Source
Interest & Rent Revenue From Other Agencies
FY27 Revenues by Source
Revenue From Other Agencies $2,199,000 99.32%
Interest & Rent $15,000 0.68%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Revenue From Other Agencies $ 2,231,669 $ 2,130,000 $ 2,130,000 $ 2,199,000 3.24% Interest & Rent $ 57,265 $ 15,000 $ 15,000 $ 15,000 -
Total Revenues $ 2,288,934 $ 2,145,000 $ 2,145,000 $ 2,214,000 3.22% $2M
$2M $2M $2M
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
2.21M
Revenues by Source
Gas Tax Fund (210)
FY2026-27 Proposed Budget | South San Francisco Page 115 Expenditures by Category
Expenditures by Category
Capital Outlay Transfers
FY27 Expenditures by Category
Transfers $1,590,000 72.60%
Capital Outlay $600,000 27.40%
Capital Outlay is to support Capital Projects. The transfers are to support the General Fund and the Stormwater allowed operating activity, primarily maintenance.
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Capital Outlay $ 179,538 $ 220,000 $ 476,867 $ 600,000 172.73% Transfers $ 1,590,000 $ 1,590,000 $ 1,590,000 $ 1,590,000 - Total Expenditures $ 1,769,538 $ 1,810,000 $ 2,066,867 $ 2,190,000 20.99% $2M $2M $2M
$2M
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
2.19M
Expenditures by Category
Gas Tax Fund (210)
FY2026-27 Proposed Budget | South San Francisco Page 116 Amount Project Name Project#
$ 500,000 Tanforan Ave Reconstruction st2601
100,000 2028 Pavement Rehabilitation st2703
$ 600,000 Total CIP
Fund Balance
Fund Balance Projections
Restricted
In FY2027, the Gas Tax Fund (210) projects a total fund balance of $1.5 million, representing a 1.66% increase from the FY2026 total of $1.4 million. The entire fund balance remains categorized as Restricted, maintaining 100% of the total fund balance in both years.
The Restricted category shows a modest increase of $24,000, or 1.66%, rising from $1.4 million in FY2026 to $1.5 million in FY2027. This follows a significant increase in the previous year, where the Restricted balance grew by $841,533, or 138.76%.
Overall, the fund balance in FY2027 continues to be fully restricted, with a slight growth compared to the prior year, indicating stability in the fund's financial position.
Fund Balance FY 2026 FY 2027
FY 2026 vs. FY
2027 (% Change)
FY 2026 vs. FY 2027
($ Change)
Restricted $ 1,448,000 $ 1,472,000 1.66% $ 24,000
Total Fund Balance $ 1,448,000 $ 1,472,000 1.66% $ 24,000 Changes and Highlights
FY 2026-27 Capital Projects
$46K
$$660066KK
$$$111,,,444444888KKK $$$111,,,444777222KKK
FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
Financial Summary
Gas Tax Fund (210)
FY2026-27 Proposed Budget | South San Francisco Page 117 Measure A - 1/2 Cent Transportation Sales
Tax (211)
Measure A is a voter-approved half-cent sales tax in San Mateo County. Originally approved in 1988, and set to expire in 2008, the measure was reauthorized by voters in 2004 to continue through 2033. The sales tax revenue is distributed by the County and is used to fund road and traffic improvements, as well as the South City Shuttle.
Summary
Revenues vs Expenditures Summary
In the 2027 budget for Measure A - 1/2 Cent Transportation Sales Tax (211), total expenditures are budgeted at $3.2 million, representing a significant increase of 38.59% compared to the previous year's $2.3 million. This marks a notable rise in spending within this fund.
On the revenue side, the 2027 budget projects $2.2 million, which is a modest increase of 1.89% from the prior year's $2.1 million. This indicates a slight growth in expected revenue, though it remains substantially lower than the budgeted expenditures for the same year.
Overall, the 2027 budget shows a widening gap between expenditures and revenues, with expenditures growing at a much faster rate than revenues compared to the previous year.
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2024 2025 2026 2027
0 $1M
$2M
$3M
$4M
Measure A - 1/2 Cent Transportation Sales Tax (211)
FY2026-27 Proposed Budget | South San Francisco Page 118 Revenues by Source
Revenues by Source
Interest & Rent Sales Tax
FY27 Revenues by Source
Sales Tax $2,150,000 98.85%
Interest & Rent $25,000 1.15%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Sales Tax $ 2,114,343 $ 2,109,700 $ 2,109,700 $ 2,150,000 1.91% Interest & Rent $ 417,719 $ 25,000 $ 25,000 $ 25,000 -
Total Revenues $ 2,532,062 $ 2,134,700 $ 2,134,700 $ 2,175,000 1.89% $2M $3M
$2M $2M
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
2.18M
Revenues by Source
Measure A - 1/2 Cent Transportation Sales Tax (211)
FY2026-27 Proposed Budget | South San Francisco Page 119 Expenditures by Category
Expenditures by Category
Transfers Capital Outlay
FY27 Expenditures by Category
Capital Outlay $2,850,000 88.99%
Transfers $352,712 11.01%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Capital Outlay $ 1,646,626 $ 2,030,000 $ 6,735,055 $ 2,850,000 40.39% Transfers - $ 280,847 $ 323,175 $ 352,712 25.59%
Total Expenditures $ 1,646,626 $ 2,310,847 $ 7,058,230 $ 3,202,712 38.59% Capital Outlay is to support Capital Improvement Projects. Transfers are to support the City's Free Shuttle Program. $1M
$2M
$2M
$3M
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
$4M
3.2M
Expenditures by Category
Measure A - 1/2 Cent Transportation Sales Tax (211)
FY2026-27 Proposed Budget | South San Francisco Page 120 Amount Project Name Project#
$ 2,100,000 2027 Surface Seal Project st2604
500,000 Tanforan Ave Reconstruction st2601
250,000 2028 Surface Seal Project st2701
$ 2,850,000 Total CIP
Fund Balance
Fund Balance Projections
Restricted
In FY2027, the total fund balance projection for Measure A - 1/2 Cent Transportation Sales Tax is $2.3 million, representing a decrease of 31.18% from the previous year's total of $3.3 million in FY2026.
The entire fund balance in FY2027 remains categorized as Restricted, accounting for 100% of the total at $2.3 million.
This reflects a decrease of $1 million, or 31.18%, compared to the Restricted balance of $3.3 million in FY2026, which also comprised 100% of the total fund balance.
Overall, the fund balance projection shows a significant reduction in the Restricted category, which is the largest and only category, driving the total decrease in the fund balance from FY2026 to FY2027.
Fund Balance FY 2026 FY 2027
FY 2026 vs. FY
2027 (% Change)
FY 2026 vs. FY 2027
($ Change)
Restricted $ 3,294,000 $ 2,267,000 -31.18% $ -1,027,000 Total Fund Balance $ 3,294,000 $ 2,267,000 -31.18% $ -1,027,000 Changes and Highlights
FY 2026-27 Capital Projects
$2M
$2M
$3M
$2M
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
$4M
Financial Summary
Measure A - 1/2 Cent Transportation Sales Tax (211)
FY2026-27 Proposed Budget | South San Francisco Page 121 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
Revenues vs Expenditures Summary
Revenues by Source
Revenues by Source
Interest & Rent Revenue From Other Agencies
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Over Budget Expenditures Budgeted 2024 2025 2026 2027
0 $1M
$2M
$3M
$4M
$2M
$2M
$2M
$2M
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
Road Maintenance & Rehab (SB1) (212)
FY2026-27 Proposed Budget | South San Francisco Page 122 FY27 Revenues by Source
Revenue From Other Agencies $2,027,000 100.00%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Revenue From Other Agencies $ 1,801,152 $ 1,738,000 $ 1,738,000 $ 2,027,000 16.63% Interest & Rent $ 235,064 - - - -
Total Revenues $ 2,036,216 $ 1,738,000 $ 1,738,000 $ 2,027,000 16.63% Expenditures by Category
Expenditures by Category
Capital Outlay
2.03M
Revenues by Source
$0M
$4M
$2M
$1M
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
$4M
Road Maintenance & Rehab (SB1) (212)
FY2026-27 Proposed Budget | South San Francisco Page 123 FY27 Expenditures by Category
Capital Outlay $900,000 100.00%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Capital Outlay $ 3,633,188 $ 2,300,000 $ 3,432,616 $ 900,000 -60.87% Total Expenditures $ 3,633,188 $ 2,300,000 $ 3,432,616 $ 900,000 -60.87% Fund Balance
Fund Balance Projections
Restricted
Fund Balance FY 2026 FY 2027
FY 2026 vs. FY
2027 (% Change)
FY 2026 vs. FY 2027
($ Change)
Restricted $ 968,000 $ 2,095,000 116.43% $ 1,127,000
Total Fund Balance $ 968,000 $ 2,095,000 116.43% $ 1,127,000 900K
Expenditures by Category
-$1M
$1M
$1M
$2M
FY2024 FY2025 FY2026 FY2027
-$1M
0 $1M
$2M
$3M
Financial Summary
Road Maintenance & Rehab (SB1) (212)
FY2026-27 Proposed Budget | South San Francisco Page 124 Amount Project Name Project#
$ 900,000 2027 Surface Seal Project st2604
$ 900,000 Total CIP
Changes and Highlights
FY 2026-27 Capital Projects
Road Maintenance & Rehab (SB1) (212)
FY2026-27 Proposed Budget | South San Francisco Page 125 SMC Measure W - 1/2 Cent Sales Tax (213)
San Mateo County Measure W is a half-cent sales tax for congestion relief and road repair. The measure was approved by San Mateo County voters in November 2018. The sales tax revenues generated are distributed by the County, with a portion allocated to cities based on a specific formula.
Summary
Revenues vs Expenditures Summary
Revenues by Source
Revenues by Source
Interest & Rent Sales Tax
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Over Budget Expenditures Budgeted 2024 2025 2026 2027
0 $500K
$1,000K
$1,500K
$2,000K
$$$111,,,111444111KKK
$$$111,,,000777999KKK
$$995577KK
$$$111,,,000000000KKK
FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
SMC Measure W - 1/2 Cent Sales Tax (213)
FY2026-27 Proposed Budget | South San Francisco Page 126 FY27 Revenues by Source
Sales Tax $1,000,000 100.00%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Sales Tax $ 929,721 $ 956,780 $ 956,780 $ 1,000,000 4.52% Interest & Rent $ 149,298 - - - -
Total Revenues $ 1,079,019 $ 956,780 $ 956,780 $ 1,000,000 4.52% Expenditures by Category
Expenditures by Category
Capital Outlay
1M
Revenues by Source
$$884411KK
$$559933KK
$$550000KK
$$225500KK
FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
$1,000K
SMC Measure W - 1/2 Cent Sales Tax (213)
FY2026-27 Proposed Budget | South San Francisco Page 127 FY27 Expenditures by Category
Capital Outlay $250,000 100.00%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Capital Outlay $ 592,559 $ 500,000 $ 2,198,798 $ 250,000 -50.00% Total Expenditures $ 592,559 $ 500,000 $ 2,198,798 $ 250,000 -50.00% Fund Balance
Fund Balance Projections
Restricted
Fund Balance FY 2026 FY 2027
FY 2026 vs. FY
2027 (% Change)
FY 2026 vs. FY 2027
($ Change)
Restricted $ 1,634,000 $ 2,384,000 45.90% $ 750,000
Total Fund Balance $ 1,634,000 $ 2,384,000 45.90% $ 750,000 250K
Expenditures by Category
$1M
$0M
$2M
$2M
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
Financial Summary
SMC Measure W - 1/2 Cent Sales Tax (213)
FY2026-27 Proposed Budget | South San Francisco Page 128 Amount Project Name Project#
$ 250,000 2028 Surface Seal Project st2701
$ 250,000 Total CIP
Changes and Highlights
FY 2026-27 Capital Projects
SMC Measure W - 1/2 Cent Sales Tax (213)
FY2026-27 Proposed Budget | South San Francisco Page 129 Community Development Block Grant (222)
The Community Development Block Grant (CDBG) is a federally funded program administered by the Department of Housing and Urban Development (HUD). This program supports the improvement of housing and commercial facilities and provides grants to local nonprofit agencies.
Summary
Revenues vs Expenditures Summary
Revenues by Source
Revenues by Source
Interest & Rent Revenue From Other Agencies
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $200K
$400K
$600K
$800K
$$225555KK
$$331144KK
$5K
$$448822KK
FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
Community Development Block Grant (222)
FY2026-27 Proposed Budget | South San Francisco Page 130 FY27 Revenues by Source
Revenue From Other Agencies $469,197 97.30%
Interest & Rent $13,000 2.70%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Revenue From Other Agencies $ 299,915 - - $ 469,197 -
Interest & Rent $ 13,625 $ 5,000 $ 5,000 $ 13,000 160.00% Total Revenues $ 313,540 $ 5,000 $ 5,000 $ 482,197 9,543.94% Expenditures by Category
Expenditures by Category
Salaries And Benefits Supplies And Services
482K
Revenues by Source
$$113366KK
$$221111KK
0 $$446699KK
FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
Community Development Block Grant (222)
FY2026-27 Proposed Budget | South San Francisco Page 131 FY27 Expenditures by Object
Supplies And Services $469,197 100.00%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Supplies And Services $ 210,851 - $ 1,304,629 $ 469,197 - Total Expenditures $ 210,851 - $ 1,304,629 $ 469,197 -
Fund Balance
Fund Balance Projections
Restricted
Fund Balance FY 2026 FY 2027
FY 2026 vs. FY
2027 (% Change)
FY 2026 vs. FY 2027
($ Change)
Restricted $ 992,000 $ 1,005,000 1.31% $ 13,000
Total Fund Balance $ 992,000 $ 1,005,000 1.31% $ 13,000 469K
Expenditures by Category
---$$$222000555KKK
$15K
$$999922KK $$$111,,,000000555KKK
FY2024 FY2025 FY2026 FY2027
-$500K
0 $500K
$1,000K
$1,500K
Financial Summary
Community Development Block Grant (222)
FY2026-27 Proposed Budget | South San Francisco Page 132 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 Park 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. These funds provide for sidewalk, parks, and tree maintenance within each of the maintenance districts.
Summary
Revenues vs Expenditures Summary
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Over Budget Expenditures Budgeted 2024 2025 2026 2027
0 $1M
$2M
$3M
$4M
$5M
Common Greens Maintenance Districts (231/232/233/234)
FY2026-27 Proposed Budget | South San Francisco Page 133 Revenues by Fund
Revenue by Fund
Willow Gardens Maint (233) Stonegate Ridge Maint (232) West Park Maint Dist 1&2 (234) West Park Maint Dist 3 (231)
FY27 Revenues by Fund
West Park Maint Dist 3 (231) $1,300,000 52.29%
West Park Maint Dist 1&2 (234) $690,973 27.80%
Stonegate Ridge Maint (232) $354,310 14.25%
Willow Gardens Maint (233) $140,620 5.66%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
West Park Maint Dist 3 (231) $ 1,172,279 $ 1,057,877 $ 1,057,877 $ 1,300,000 22.89% Stonegate Ridge Maint (232) $ 444,451 $ 354,310 $ 354,310 $ 354,310 - Willow Gardens Maint (233) $ 177,413 $ 115,586 $ 115,586 $ 140,620 21.66% West Park Maint Dist 1&2 (234) $ 773,560 $ 690,973 $ 690,973 $ 690,973 - Total Revenues $ 2,567,704 $ 2,218,746 $ 2,218,746 $ 2,485,903 12.04% $2M
$3M
$2M
$2M
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
2.49M
Revenues by Fund
Common Greens Maintenance Districts (231/232/233/234)
FY2026-27 Proposed Budget | South San Francisco Page 134 Revenues by Source
Revenues by Source
Property Tax
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Property Tax $ 2,567,704 $ 2,218,746 $ 2,218,746 $ 2,485,903 12.04% Total Revenues $ 2,567,704 $ 2,218,746 $ 2,218,746 $ 2,485,903 12.04% Expenditures by Fund
Expenditures by Fund
Willow Gardens Maint (233) Stonegate Ridge Maint (232) West Park Maint Dist 1&2 (234) West Park Maint Dist 3 (231)
$2M
$3M
$2M
$2M
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
Revenues by Source
$2M $3M
$2M
$4M
FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M
Common Greens Maintenance Districts (231/232/233/234)
FY2026-27 Proposed Budget | South San Francisco Page 135 FY27 Expenditures by Fund
West Park Maint Dist 1&2 (234) $2,393,935 57.46%
West Park Maint Dist 3 (231) $1,348,422 32.36%
Stonegate Ridge Maint (232) $302,058 7.25%
Willow Gardens Maint (233) $122,135 2.93%
Category
FY 2026 Adopted
Budget
FY 2027 Budgeted
FY 2026 Adopted
Budget vs. FY 2027
Budgeted (% Change)
West Park Maint Dist 3 (231) $ 1,097,708 $ 1,348,422 22.84% Stonegate Ridge Maint (232) $ 260,579 $ 302,058 15.92%
Willow Gardens Maint (233) $ 109,294 $ 122,135 11.75%
West Park Maint Dist 1&2 (234) $ 714,652 $ 2,393,935 234.98% Total Expenditures $ 2,182,234 $ 4,166,549 90.93%
Expenditures by Category
Expenditures by Category
Interdepartmental Capital Outlay Salaries And Benefits
Supplies And Services
4.17M
Expenditures by Fund
$2M $3M
$2M
$4M
FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M
Common Greens Maintenance Districts (231/232/233/234)
FY2026-27 Proposed Budget | South San Francisco Page 136 FY27 Expenditures by Category
Capital Outlay $2,000,000 48.00%
Supplies And Services $993,078 23.83%
Salaries And Benefits $700,021 16.80%
Interdepartmental $473,451 11.36%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Salaries And Benefits $ 1,152,331 $ 730,453 $ 730,453 $ 700,021 -4.17% Supplies And Services $ 946,221 $ 993,078 $ 993,078 $ 993,078 - Capital Outlay - - $ 462,090 $ 2,000,000 -
Interdepartmental $ 458,703 $ 458,703 $ 458,703 $ 473,451 3.22% Total Expenditures $ 2,557,254 $ 2,182,234 $ 2,644,324 $ 4,166,549 90.93% Fund Balance
Fund Balance Projections
Restricted
Fund Balance FY 2026 FY 2027
FY 2026 vs. FY
2027 (% Change)
FY 2026 vs. FY 2027
($ Change)
Restricted $ 4,706,000 $ 3,025,000 -35.72% $ -1,681,000
4.17M
Expenditures by Category
$4M $4M
$5M
$3M
FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M
Financial Summary
Common Greens Maintenance Districts (231/232/233/234)
FY2026-27 Proposed Budget | South San Francisco Page 137 Amount Project Name Project#
$ 318,000 Fund 231 - Common Green Rehab Study & Implementation pk2404 1,682,000 Fund 234 - Common Green Rehab Study & Implementation pk2404 $ 2,000,000 Total CIP
Fund Balance FY 2026 FY 2027
FY 2026 vs. FY
2027 (% Change)
FY 2026 vs. FY 2027
($ Change)
Total Fund Balance $ 4,706,000 $ 3,025,000 -35.72% $ -1,681,000 Changes and Highlights
FY 2026-27 Capital Projects
Common Greens Maintenance Districts (231/232/233/234)
FY2026-27 Proposed Budget | South San Francisco Page 138 Oyster Point CFD Special Tax B (236)
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 Park 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. These funds provide for sidewalk, parks, and tree maintenance within each of the maintenance districts.
Summary
Revenues vs Expenditures Summary
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2024 2025 2026 2027
0 $200K
$400K
$600K
$800K
Oyster Point CFD Special Tax B (236)
FY2026-27 Proposed Budget | South San Francisco Page 139 Revenues by Source
Revenues by Source
Other Taxes
FY27 Revenues by Source
Other Taxes $511,470 100.00%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Other Taxes $ 203,006 $ 200,000 $ 200,000 $ 511,470 155.73% Total Revenues $ 203,006 $ 200,000 $ 200,000 $ 511,470 155.73% $$119999KK $$220033KK $$220000KK
$$551111KK
FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
511K
Revenues by Source
Oyster Point CFD Special Tax B (236)
FY2026-27 Proposed Budget | South San Francisco Page 140 Expenditures by Category
Expenditures by Category
Salaries And Benefits Supplies And Services
FY27 Expenditures by Category
Salaries And Benefits $486,142 81.41%
Supplies And Services $111,000 18.59%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Salaries And Benefits - - - $ 486,142 -
Supplies And Services $ 162,690 $ 311,000 $ 311,000 $ 111,000 -64.31% Total Expenditures $ 162,690 $ 311,000 $ 311,000 $ 597,142 92.01% $$113355KK
$$116633KK
$$331111KK
$$559977KK
FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
597K
Expenditures by Category
Oyster Point CFD Special Tax B (236)
FY2026-27 Proposed Budget | South San Francisco Page 141 Fund Balance
Fund Balance Projections
Restricted
Fund Balance FY 2026 FY 2027
FY 2026 vs. FY
2027 (% Change)
FY 2026 vs. FY 2027
($ Change)
Restricted $ 411,000 $ 326,000 -20.68% $ -85,000
Total Fund Balance $ 411,000 $ 326,000 -20.68% $ -85,000 Changes and Highlights
Due to new properties being purchased, there is an increase in revenue for this fund. As originally intended, three positions (Lead Parks Maintenance Worker, Senior Parks Maintenance Worker, and Parks Maintenance Worker) that work primarily in this area, will be funded by this fund. The positions were originally subsidized by the General Fund 100.
$$116677KK
$$112200KK
$$441111KK
$$332266KK
FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
Financial Summary
Oyster Point CFD Special Tax B (236)
FY2026-27 Proposed Budget | South San Francisco Page 142 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
Revenues vs Expenditures Summary
Revenues by Source
Revenues by Source
Revenue From Other Agencies Charges for Services
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2024 2025 2026 2027
0 $200K
$400K
$600K
$800K
$$222299KK
$$440099KK
$$334455KK $$334455KK
FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
Solid Waste Reduction (250)
FY2026-27 Proposed Budget | South San Francisco Page 143 FY27 Revenues by Source
Charges for Services $220,080 63.81%
Revenue From Other Agencies $124,820 36.19%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Revenue From Other Agencies $ 174,647 $ 124,820 $ 124,820 $ 124,820 - Charges for Services $ 234,017 $ 220,080 $ 220,080 $ 220,080 - Total Revenues $ 408,664 $ 344,900 $ 344,900 $ 344,900 - Expenditures by Category
Expenditures by Category
Capital Outlay Interdepartmental Supplies And Services
345K
Revenues by Source
$$339900KK
$$332244KK
$$339911KK $$339911KK
FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
Solid Waste Reduction (250)
FY2026-27 Proposed Budget | South San Francisco Page 144 FY27 Expenditures by Category
Supplies And Services $362,150 92.53%
Interdepartmental $29,223 7.47%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Supplies And Services $ 294,519 $ 362,150 $ 837,065 $ 362,150 - Interdepartmental $ 29,223 $ 29,223 $ 29,223 $ 29,223 - Total Expenditures $ 323,742 $ 391,373 $ 866,288 $ 391,373 - Fund Balance
Fund Balance Projections
Restricted
Fund Balance FY 2026 FY 2027
FY 2026 vs. FY
2027 (% Change)
FY 2026 vs. FY 2027
($ Change)
Restricted $ 388,000 $ 342,000 -11.86% $ -46,000
Total Fund Balance $ 388,000 $ 342,000 -11.86% $ -46,000 391K
Expenditures by Category
$$551111KK
$$226633KK
$$338888KK
$$334422KK
FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
Financial Summary
Solid Waste Reduction (250)
FY2026-27 Proposed Budget | South San Francisco Page 145 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 is allocated to counties and cities based upon population for law enforcement services. Each city is required to deposit these funds into a separate Supplemental Law Enforcement Services Fund to ensure they are not intermingled with General Fund dollars, and the funds must be spent on frontline law enforcement services.
Summary
Revenues vs Expenditures Summary
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Over Budget Expenditures Budgeted 2024 2025 2026 2027
0 $50K
$100K
$150K
$200K
$250K
Supplemental Law Enforcement Services (260)
FY2026-27 Proposed Budget | South San Francisco Page 146 Revenues by Source
Revenues by Source
Interest & Rent Sales Tax
FY27 Revenues by Source
Sales Tax $220,000 100.00%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Sales Tax $ 194,673 $ 160,000 $ 160,000 $ 220,000 37.50% Interest & Rent $ 2,077 - - - -
Total Revenues $ 196,750 $ 160,000 $ 160,000 $ 220,000 37.50% $$118888KK
$$119977KK
$$116600KK
$$222200KK
FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
220K
Revenues by Source
Supplemental Law Enforcement Services (260)
FY2026-27 Proposed Budget | South San Francisco Page 147 Expenditures by Category
Expenditures by Category
Salaries And Benefits Transfers
FY27 Expenditures by Category
Transfers $160,000 100.00%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Salaries And Benefits $ 36,750 - - - -
Transfers $ 160,000 $ 160,000 $ 160,000 $ 160,000 -
Total Expenditures $ 196,750 $ 160,000 $ 160,000 $ 160,000 - $$118888KK
$$119977KK
$$116600KK $$116600KK
FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
160K
Expenditures by Category
Supplemental Law Enforcement Services (260)
FY2026-27 Proposed Budget | South San Francisco Page 148 Fund Balance
Fund Balance Projections
Restricted
Fund Balance FY 2026 FY 2027
FY 2026 vs. FY
2027 (% Change)
FY 2026 vs. FY 2027
($ Change)
Restricted $ 43,000 $ 103,000 139.53% $ 60,000
Total Fund Balance $ 43,000 $ 103,000 139.53% $ 60,000
$28K
$36K
$43K
$$110033KK
FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
Financial Summary
Supplemental Law Enforcement Services (260)
FY2026-27 Proposed Budget | South San Francisco Page 149 City Programs Special Revenue Fund (280)
This fund accounts for donations and other sources of revenue that are dedicated to specific programs. Principal reserves reflect the Police Department's participation in the U.S. Department of Justice Asset Seizure Program and the Library Department's Project Read Program.
Summary
Revenues vs Expenditures Summary
Revenues by Source
Revenues by Source
Charges for Services Interest & Rent Other Revenues
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Over Budget Expenditures Budgeted
2024 2025 2026 2027
0 $1M
$2M
$3M
$4M
$5M
$6M
$2M
$1M
0 0
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
City Programs Special Revenue Fund (280)
FY2026-27 Proposed Budget | South San Francisco Page 150 Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Charges for Services $ 47,926 - - - -
Interest & Rent $ 867,848 - - - -
Other Revenues $ 502,982 - - - -
Total Revenues $ 1,418,756 - - - -
Expenditures by Category
Expenditures by Category
Transfers Supplies And Services Capital Outlay
FY27 Expenditures by Category
Supplies And Services $196,000 59.76%
Transfers $132,000 40.24%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Supplies And Services $ 792,508 $ 196,000 $ 196,000 $ 196,000 - Capital Outlay $ 1,219,219 - $ 10,398,989 - -
Revenues by Source
$6M
$3M
$0M $0M
FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M
328K
Expenditures by Category
City Programs Special Revenue Fund (280)
FY2026-27 Proposed Budget | South San Francisco Page 151 Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Transfers $ 1,000,000 $ 132,000 $ 132,000 $ 132,000 -
Total Expenditures $ 3,011,726 $ 328,000 $ 10,726,989 $ 328,000 - Fund Balance
Fund Balance Projections
Restricted
Fund Balance FY 2026 FY 2027
FY 2026 vs. FY
2027 (% Change)
FY 2026 vs. FY 2027
($ Change)
Restricted $ 7,000 $ 7,000 - -
Total Fund Balance $ 7,000 $ 7,000 - -
$6M
$4M
$0M $0M
FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M
$8M
Financial Summary
City Programs Special Revenue Fund (280)
FY2026-27 Proposed Budget | South San Francisco Page 152 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. As such, revenue always matches expenditures in this fund and the fund carries no balance.
Bond Issuance:
2020A - $43.9 million in bonds in February 2020 to finance costs for the Library | Parks and Recreation Center (L|PR) (Fund 519) and the new police station (Fund 515). 2021A - $86.4 million in May 2021 for continued funding for the L|PR as well as to fund an expanded street rehabilitation program (Fund 517) and the installation of solar roofs at the LPR and City corporation yard (Fund 518).
2022A - $65.4 million in May 2022 to fund a new Aquatic Center (Fund 524), playground (Fund 523), and Ballfield (Fund 522) at Orange Memorial Park, and two replacement bridges over Colma Creek (Fund 525).
Summary
Revenues vs Expenditures Summary
In the Debt Service Fund (461) for the 2027 budget year, both expenditures and revenues are budgeted at $13.2 million, reflecting a slight decrease of 0.05% from the previous year's budgeted amounts of $13.2 million. This follows a minimal increase of 0.04% in both expenditures and revenues from the prior period to 2026. There are no actual revenue or expenditure figures reported for these years. Overall, the budgeted revenues and expenditures remain balanced with only a marginal reduction compared to the previous budget year.
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $3M
$5M
$8M
$10M
$13M
$15M
Debt Service Fund (461)
FY2026-27 Proposed Budget | South San Francisco Page 153 Revenues by Source
Revenues by Source
Transfers
FY27 Revenues by Source
Transfers $13,230,288 100.00%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Transfers $ 13,231,738 $ 13,236,538 $ 13,236,538 $ 13,230,288 -0.05% Total Revenues $ 13,231,738 $ 13,236,538 $ 13,236,538 $ 13,230,288 -0.05% $12M
$13M $13M $13M
FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
13.2M
Revenues by Source
Debt Service Fund (461)
FY2026-27 Proposed Budget | South San Francisco Page 154 Expenditures by Category
Expenditures by Category
Debt Service
FY27 Expenditures by Category
Debt Service $13,230,288 100.00%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Debt Service $ 13,231,738 $ 13,236,538 $ 13,236,538 $ 13,230,288 -0.05% Total Expenditures $ 13,231,738 $ 13,236,538 $ 13,236,538 $ 13,230,288 -0.05% $12M
$13M $13M $13M
FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
13.2M
Expenditures by Category
Debt Service Fund (461)
FY2026-27 Proposed Budget | South San Francisco Page 155 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
Revenues vs Expenditures Summary
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Over Budget Expenditures Budgeted 2024 2025 2026 2027
0 $1M
$2M
$3M
$4M
Sewer Capacity Charges (730)
FY2026-27 Proposed Budget | South San Francisco Page 156 Revenues by Source
Revenues by Source
Interest & Rent Other Revenues
FY27 Revenues by Source
Other Revenues $1,300,000 100.00%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Interest & Rent $ 785,604 - - - -
Other Revenues $ 2,185,521 $ 1,300,000 $ 1,300,000 $ 1,300,000 - Total Revenues $ 2,971,125 $ 1,300,000 $ 1,300,000 $ 1,300,000 - $2M
$3M
$1M $1M
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
$4M
1.3M
Revenues by Source
Sewer Capacity Charges (730)
FY2026-27 Proposed Budget | South San Francisco Page 157 Expenditures by Category
Expenditures by Category
Interdepartmental
FY27 Expenditures by Category
Interdepartmental $3,727 100.00%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Capital Outlay - - $ 1,000,000 - -
Interdepartmental $ 3,727 $ 3,727 $ 3,727 $ 3,727 -
Transfers - - $ 13,787,957 - -
Total Expenditures $ 3,727 $ 3,727 $ 14,791,684 $ 3,727 - $4K $4K $4K $4K
FY2024 FY2025 FY2026 FY2027
0 $1K
$2K
$3K
$4K
3.73K
Expenditures by Category
Sewer Capacity Charges (730)
FY2026-27 Proposed Budget | South San Francisco Page 158 Fund Balance
Fund Balance Projections
Restricted
Fund Balance FY 2026 FY 2027
FY 2026 vs. FY
2027 (% Change)
FY 2026 vs. FY 2027
($ Change)
Restricted $ 3,340,000 $ 4,637,000 38.83% $ 1,297,000
Total Fund Balance $ 3,340,000 $ 4,637,000 38.83% $ 1,297,000 $13M
$2M
$3M
$5M
FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
Financial Summary
Sewer Capacity Charges (730)
FY2026-27 Proposed Budget | South San Francisco Page 159 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
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $200K
$400K
$600K
$800K
Impact Fee - Park Land Acquisition IF Fund (805)
FY2026-27 Proposed Budget | South San Francisco Page 160 Revenues by Source
Revenues by Source
Interest & Rent Other Revenues
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Interest & Rent $ 184,827 - - - -
Other Revenues $ 550,438 - - - -
Total Revenues $ 735,265 - - - -
Expenditures by Category
Expenditures by Category
Capital Outlay
$$113388KK
$$773355KK
0 0
FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
$1,000K
Revenues by Source
$$331133KK
$$117777KK
0 $$660000KK
FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
Impact Fee - Park Land Acquisition IF Fund (805)
FY2026-27 Proposed Budget | South San Francisco Page 161 FY27 Expenditures by Category
Capital Outlay $600,000 100.00%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Capital Outlay $ 176,980 - $ 2,821,987 $ 600,000 -
Total Expenditures $ 176,980 - $ 2,821,987 $ 600,000 -
Fund Balance
Fund Balance Projections
Restricted
Fund Balance FY 2026 FY 2027
FY 2026 vs. FY
2027 (% Change)
FY 2026 vs. FY 2027
($ Change)
Restricted $ 1,692,000 $ 1,092,000 -35.46% $ -600,000
Total Fund Balance $ 1,692,000 $ 1,092,000 -35.46% $ -600,000 600K
Expenditures by Category
$$667755KK $$669911KK
$$$111,,,666999222KKK
$$$111,,,000999222KKK
FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
Financial Summary
Impact Fee - Park Land Acquisition IF Fund (805)
FY2026-27 Proposed Budget | South San Francisco Page 162 Amount Project Name Project#
$ 600,000 Centennial Trail Improvements pk2302
$ 600,000 Total CIP
Changes and Highlights
FY 2026-27 Capital Projects
Impact Fee - Park Land Acquisition IF Fund (805)
FY2026-27 Proposed Budget | South San Francisco Page 163 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
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $1M
$2M
$3M
$4M
$5M
$6M
Impact Fee - Park Construction IF Fund (806)
FY2026-27 Proposed Budget | South San Francisco Page 164 Revenues by Source
Revenues by Source
Interest & Rent Other Revenues
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Interest & Rent $ 790,263 - - - -
Other Revenues $ 4,076,416 - - - -
Total Revenues $ 4,866,679 - - - -
Expenditures by Category
Expenditures by Category
Capital Outlay
$3M
$5M
0 0
FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M
Revenues by Source
$1M
0 $5M
$4M
FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M
Impact Fee - Park Construction IF Fund (806)
FY2026-27 Proposed Budget | South San Francisco Page 165 FY27 Expenditures by Category
Capital Outlay $3,800,000 100.00%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Capital Outlay - $ 5,066,279 $ 7,520,139 $ 3,800,000 -24.99% Total Expenditures - $ 5,066,279 $ 7,520,139 $ 3,800,000 -24.99% Fund Balance
Fund Balance Projections
Restricted
Fund Balance FY 2026 FY 2027
FY 2026 vs. FY
2027 (% Change)
FY 2026 vs. FY 2027
($ Change)
Restricted $ 26,757,000 $ 22,957,000 -14.20% $ -3,800,000 Total Fund Balance $ 26,757,000 $ 22,957,000 -14.20% $ -3,800,000
3.8M
Expenditures by Category
$10M
$15M
$27M
$23M
FY2024 FY2025 FY2026 FY2027
0 $10M
$20M
$30M
Financial Summary
Impact Fee - Park Construction IF Fund (806)
FY2026-27 Proposed Budget | South San Francisco Page 166 Amount Project Name Project#
$ 3,800,000 Playground (Fund 523) - OMP Main Playground Replacement pk2301 $ 3,800,000 Total CIP
Changes and Highlights
FY 2026-27 Capital Projects
Impact Fee - Park Construction IF Fund (806)
FY2026-27 Proposed Budget | South San Francisco Page 167 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
Revenues vs Expenditures Summary
Revenues by Source
Revenues by Source
Interest & Rent Other Revenues
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $2M
$4M
$6M
$8M
$$$111,,,000999555KKK
$$334433KK
0 0
FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
Impact Fee - East of 101 Sewer IF Fund (810)
FY2026-27 Proposed Budget | South San Francisco Page 168 Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Interest & Rent $ 342,965 - - - -
Total Revenues $ 342,965 - - - -
Expenditures by Category
Expenditures by Category
Interdepartmental Capital Outlay
FY27 Expenditures by Category
Interdepartmental $3,727 100.00%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Capital Outlay $ 10,901 $ 3,400,000 $ 10,629,772 - -100.00% Interdepartmental $ 3,727 $ 3,727 $ 3,727 $ 3,727 -
Total Expenditures $ 14,628 $ 3,403,727 $ 10,633,499 $ 3,727 -99.89% Revenues by Source
$0M $0M
$3M
$0M
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
$4M
3.73K
Expenditures by Category
Impact Fee - East of 101 Sewer IF Fund (810)
FY2026-27 Proposed Budget | South San Francisco Page 169 Fund Balance
Fund Balance Projections
Restricted
Fund Balance FY 2026 FY 2027
FY 2026 vs. FY
2027 (% Change)
FY 2026 vs. FY 2027
($ Change)
Restricted $ -3,942,000 $ -3,946,000 0.10% $ -4,000
Total Fund Balance $ -3,942,000 $ -3,946,000 0.10% $ -4,000 $6M
$3M
-$4M -$4M
FY2024 FY2025 FY2026 FY2027
-$5M
0 $5M
$10M
Financial Summary
Impact Fee - East of 101 Sewer IF Fund (810)
FY2026-27 Proposed Budget | South San Francisco Page 170 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
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Over Budget Expenditures Budgeted
2024 2025 2026 2027
0 $1M
$2M
$3M
$4M
Impact Fee - East of 101 Traffic IF Fund (820)
FY2026-27 Proposed Budget | South San Francisco Page 171 Revenues by Source
Revenues by Source
Other Revenues Interest & Rent
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Interest & Rent $ 903,462 - - - -
Other Revenues $ 4,631 - - - -
Total Revenues $ 908,093 - - - -
Expenditures by Category
Expenditures by Category
Interdepartmental Capital Outlay
$$$111,,,555333888KKK
$$990088KK
0 0
FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
Revenues by Source
$3M
$0M
$0M
$3M
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
$4M
Impact Fee - East of 101 Traffic IF Fund (820)
FY2026-27 Proposed Budget | South San Francisco Page 172 FY27 Expenditures by Category
Capital Outlay $2,600,000 99.86%
Interdepartmental $3,727 0.14%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Capital Outlay $ 323,619 - $ 10,629,367 $ 2,600,000 -
Interdepartmental $ 3,727 $ 3,727 $ 3,727 $ 3,727 -
Total Expenditures $ 327,345 $ 3,727 $ 10,633,094 $ 2,603,727 69,761.20% Fund Balance
Fund Balance Projections
Restricted
Fund Balance FY 2026 FY 2027
FY 2026 vs. FY
2027 (% Change)
FY 2026 vs. FY 2027
($ Change)
Restricted $ 16,148,000 $ 13,544,000 -16.13% $ -2,604,000 Total Fund Balance $ 16,148,000 $ 13,544,000 -16.13% $ -2,604,000
2.6M
Expenditures by Category
$5M $5M
$16M
$14M
FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
$20M
Financial Summary
Impact Fee - East of 101 Traffic IF Fund (820)
FY2026-27 Proposed Budget | South San Francisco Page 173 Amount Project Name Project#
$ 1,000,000 Signalized Intersection Battery Backup tr2408 400,000
Oyster Point / Airport Boulevard Interchange Capacity and Multimodal Access
tr2706
600,000 Downtown to the Bay Project tr2707
600,000 Trains to Technology tr2708
$ 2,600,000 Total CIP
Changes and Highlights
FY 2026-27 Capital Projects
Impact Fee - East of 101 Traffic IF Fund (820)
FY2026-27 Proposed Budget | South San Francisco Page 174 Impact Fee - Fire Public Safety Fund (821)
This citywide development impact fee program funds new development’s fair share of new and expanded public safety capital facilities and equipment to serve the City. Fund 821 holds Fire's share.
Summary
Revenues vs Expenditures Summary
Revenues by Source
Revenue by Source
Interest & Rent Other Revenues
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Over Budget Expenditures Budgeted
2024 2025 2026 2027
0 $200K
$400K
$600K
$800K
$$557755KK
$$227788KK
0 0
FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
$800K
Impact Fee - Fire Public Safety Fund (821)
FY2026-27 Proposed Budget | South San Francisco Page 175 Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Interest & Rent $ 125,181 - - - -
Other Revenues $ 152,389 - - - -
Total Revenues $ 277,570 - - - -
Expenditures by Category
Expenditures by Category
Transfers Supplies And Services Capital Outlay
FY27 Expenditures by Category
Supplies And Services $115,000 100.00%
Revenues by Source
$$441166KK
$$330055KK
0 $$111155KK
FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
115K
Impact Fee - Fire Public Safety Fund (821)
FY2026-27 Proposed Budget | South San Francisco Page 176 Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Supplies And Services - - $ 21,963 $ 115,000 -
Capital Outlay $ 212,988 - $ 36,667 - -
Transfers $ 92,000 - - - -
Total Expenditures $ 304,988 - $ 58,630 $ 115,000 -
Fund Balance
Fund Balance Projections
Restricted
Fund Balance FY 2025 FY 2026 FY 2027
FY 2026 vs. FY
2027 (%
Change)
FY 2026 vs. FY
2027 ($ Change)
Restricted $ 1,907,638 $ 1,457,000 $ 1,342,000 -7.89% $ -115,000 Total Fund Balance $ 1,907,638 $ 1,457,000 $ 1,342,000 -7.89% $ -115,000 Expenditures by Category
$$$111,,,777333555KKK
$$$111,,,999000888KKK
$$$111,,,444555777KKK
$$$111,,,333444222KKK
FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
Financial Summary
Impact Fee - Fire Public Safety Fund (821)
FY2026-27 Proposed Budget | South San Francisco Page 177 Impact Fee - Bicycle and Pedestrian IF Fund
(822)
This citywide development impact fee program funds bicycle and pedestrian improvements. Development projects generate additional daily trips that place more demands on bicycle and pedestrian infrastructures in the city.
Summary
Revenues vs Expenditures Summary
Revenues by Source
Revenues by Source
Interest & Rent Other Revenues
Revenue Actual Revenue Budgeted Expenditures Budgeted
2024 2025 2026 2027
0 $20K
$40K
$60K
$80K
$26K
$62K
0 0
FY2024 FY2025 FY2026 FY2027
0 $25K
$50K
$75K
Impact Fee - Bicycle and Pedestrian IF Fund (822)
FY2026-27 Proposed Budget | South San Francisco Page 178 Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Interest & Rent $ 15,392 - - - -
Other Revenues $ 46,793 - - - -
Total Revenues $ 62,185 - - - -
Expenditures by Category
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Capital Outlay - - $ 156,915 - -
Total Expenditures - - $ 156,915 - -
Fund Balance
Fund Balance Projections
Restricted
No data available
Revenues by Source
Expenditures by Category
$92K
$$114455KK
FY2024 FY2025
0 $50K
$100K
$150K
$200K
Financial Summary
Impact Fee - Bicycle and Pedestrian IF Fund (822)
FY2026-27 Proposed Budget | South San Francisco Page 179 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 impact of commercial development within the City. The impact fee program supports the City of South San Francisco’s adopted 2023-2031 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
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Over Budget Expenditures Budgeted
2024 2025 2026 2027
0 $2M
$4M
$6M
$8M
$10M
Impact Fee - Commercial Linkage IF Fund (823)
FY2026-27 Proposed Budget | South San Francisco Page 180 Revenues by Source
Revenues by Source
Interest & Rent Other Revenues
FY27 Revenues by Source
Other Revenues $1,500,000 100.00%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Interest & Rent $ 841,890 - - - -
Other Revenues $ 1,704,240 $ 1,500,000 $ 1,500,000 $ 1,500,000 - Total Revenues $ 2,546,130 $ 1,500,000 $ 1,500,000 $ 1,500,000 - $7M
$3M
$2M $2M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M
1.5M
Revenues by Source
Impact Fee - Commercial Linkage IF Fund (823)
FY2026-27 Proposed Budget | South San Francisco Page 181 Expenditures by Category
Expenditures by Category
Salaries And Benefits Supplies And Services Capital Outlay FY27 Expenditures by Category
Supplies And Services $700,000 79.67%
Salaries And Benefits $178,660 20.33%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Salaries And Benefits $ 74,877 $ 158,075 $ 158,075 $ 178,660 13.02% Supplies And Services $ 1,104,724 $ 500,000 $ 9,970,854 $ 700,000 40.00% Total Expenditures $ 1,179,600 $ 658,075 $ 10,128,930 $ 878,660 33.52% $8M
$1M
$1M $1M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M
879K
Expenditures by Category
Impact Fee - Commercial Linkage IF Fund (823)
FY2026-27 Proposed Budget | South San Francisco Page 182 Fund Balance
Fund Balance Projections
Restricted
Fund Balance FY 2026 FY 2027
FY 2026 vs. FY
2027 (% Change)
FY 2026 vs. FY 2027
($ Change)
Restricted $ 4,159,000 $ 4,781,000 14.96% $ 622,000
Total Fund Balance $ 4,159,000 $ 4,781,000 14.96% $ 622,000 $21M
$14M
$4M $5M
FY2024 FY2025 FY2026 FY2027
0 $10M
$20M
$30M
Financial Summary
Impact Fee - Commercial Linkage IF Fund (823)
FY2026-27 Proposed Budget | South San Francisco Page 183 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 are effective as of January 1, 2022.
Summary
Revenues vs Expenditures Summary
Revenues by Source
Revenues by Source
Interest & Rent Other Revenues
Revenue Actual Revenue Budgeted
2024 2025 2026 2027
0 $10K
$20K
$30K
$40K
$50K
$40K
$8K
0 0
FY2024 FY2025 FY2026 FY2027
0 $20K
$40K
$60K
Impact Fee - Library IF Fund (824)
FY2026-27 Proposed Budget | South San Francisco Page 184 Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Interest & Rent $ 2,318 - - - -
Other Revenues $ 5,797 - - - -
Total Revenues $ 8,115 - - - -
Expenditures by Object
Historical Expenditures by Object
No data available
FY27 Expenditures by Object
No data available
Revenues by Source
Impact Fee - Library IF Fund (824)
FY2026-27 Proposed Budget | South San Francisco Page 185 No data available
Fund Balance
Fund Balance Projections
Restricted
Fund Balance FY 2026 FY 2027
FY 2026 vs. FY
2027 (% Change)
FY 2026 vs. FY 2027
($ Change)
Restricted $ 389,000 $ 389,000 - -
Total Fund Balance $ 389,000 $ 389,000 - -
Expenditures by Object
$42K $50K
$$338899KK $$338899KK
FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
Financial Summary
Impact Fee - Library IF Fund (824)
FY2026-27 Proposed Budget | South San Francisco Page 186 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
Revenues vs Expenditures Summary
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2024 2025 2026 2027
0 $3M
$5M
$8M
$10M
$13M
Impact Fee - City-wide Transportation IF Fund (825)
FY2026-27 Proposed Budget | South San Francisco Page 187 Revenues by Source
Revenues by Source
Interest & Rent Other Revenues
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Interest & Rent $ 818,425 - - - -
Other Revenues $ 2,257,115 - - - -
Total Revenues $ 3,075,540 - - - -
Expenditures by Category
Expenditures by Category
Capital Outlay
$11M
$3M
0 0
FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
Revenues by Source
$1M
$2M
$1M
$3M
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
Impact Fee - City-wide Transportation IF Fund (825)
FY2026-27 Proposed Budget | South San Francisco Page 188 FY27 Expenditures by Category
Capital Outlay $2,800,000 100.00%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Capital Outlay $ 1,691,793 $ 1,200,000 $ 12,105,250 $ 2,800,000 133.33% Total Expenditures $ 1,691,793 $ 1,200,000 $ 12,105,250 $ 2,800,000 133.33% Fund Balance
Fund Balance Projections
Restricted
Fund Balance FY 2026 FY 2027
FY 2026 vs. FY
2027 (% Change)
FY 2026 vs. FY 2027
($ Change)
Restricted $ 8,327,000 $ 5,527,000 -33.63% $ -2,800,000 Total Fund Balance $ 8,327,000 $ 5,527,000 -33.63% $ -2,800,000
2.8M
Expenditures by Category
$3M
$2M
$8M
$6M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M
Financial Summary
Impact Fee - City-wide Transportation IF Fund (825)
FY2026-27 Proposed Budget | South San Francisco Page 189 Amount Project Name Project#
$ 1,000,000 So. Linden Ave Grade Separation st1004
200,000 Complete Streets Improvement st2401
250,000 Misc Traffic Improvements FY2022-23 tr2301
200,000 Traffic Studies & Grant Support tr2406
300,000 Corridor Signal Visibility, Capacity, and Operational Improvement Project tr2702 200,000 Spruce & Canal Intersection Operational and Capacity Modernization tr2703 250,000 Priority Corridor Signal Detection and Operations Upgrade Program tr2704 400,000
Orange Avenue Corridor Capacity, Circulation, and Multimodal Improvements
tr2705
$ 2,800,000 Total CIP Transfers
Changes and Highlights
FY 2026-27 Capital Project Transfers
Impact Fee - City-wide Transportation IF Fund (825)
FY2026-27 Proposed Budget | South San Francisco Page 190 Impact Fee - Police Public Safety Fund (826)
This citywide development impact fee program funds new development’s fair share of new and expanded public safety capital facilities and equipment to serve the City. Fund 826 holds Police's share. Previously Police's share was combined with Fire in Fund 821.
Summary
Revenues vs Expenditures Summary
Previously Police's share was combined with Fire in Fund 821, which is why there is no activity in this fund prior.
Revenues by Department
FY27 Revenues by Department
Expenditures Budgeted
2024 2025 2026 2027
0 $50K
$100K
$150K
$200K
Impact Fee - Police Public Safety Fund (826)
FY2026-27 Proposed Budget | South San Francisco Page 191 No data available
No data available
Revenues by Revenue Source Level 2
Historical Revenue by Revenue Source Level 2
No data available
FY27 Revenues by Revenue Source Level 2
No data available
Revenues by Department
Impact Fee - Police Public Safety Fund (826)
FY2026-27 Proposed Budget | South San Francisco Page 192 No data available
Expenditures by Object
Historical Expenditures by Object
Supplies And Services
FY27 Expenditures by Object
Supplies And Services $165,699 100.00%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Supplies And Services - - - $ 165,699 -
Revenues by Revenue Source Level 2
0 $$116666KK
FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
$200K
166K
Expenditures by Object
Impact Fee - Police Public Safety Fund (826)
FY2026-27 Proposed Budget | South San Francisco Page 193 Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Total Expenditures - - - $ 165,699 -
Fund Balance
Fund Balance Projections
Restricted
Fund Balance FY 2026 FY 2027
FY 2026 vs. FY
2027 (% Change)
FY 2026 vs. FY 2027
($ Change)
Restricted $ 89,000 - -100.00% $ -89,000
Total Fund Balance $ 89,000 - -100.00% $ -89,000
$89K
FY2026
0 $25K
$50K
$75K
$100K
Financial Summary
Impact Fee - Police Public Safety Fund (826)
FY2026-27 Proposed Budget | South San Francisco Page 194 Impact Fee - Public Arts In-lieu Impact Fee
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. The ordinance 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
Revenues vs Expenditures Summary
In the Impact Fee - Public Arts In-lieu IF Fund (827), the total expenditures budgeted for 2027 are $89,080, representing a significant decrease of 77.55% compared to the 2026 budgeted expenditures of $396,737. This marks a substantial reduction in planned spending for the fund.
Revenue budgeted for 2027 remains at $0, consistent with the previous year, which also had no budgeted or actual revenue. There are no changes in revenue expectations between these years.
Overall, the key trend for 2027 is the marked decline in budgeted expenditures, while revenue remains unchanged at zero.
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Over Budget Expenditures Budgeted
2024 2025 2026 2027
0 $100K
$200K
$300K
$400K
$500K
$600K
Impact Fee - Public Arts In-lieu IF Fund (827)
FY2026-27 Proposed Budget | South San Francisco Page 195 Revenues by Source
Revenues by Source
Interest & Rent Other Revenues
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Interest & Rent $ 24,749 - - - -
Total Revenues $ 24,749 - - - -
Expenditures by Category
Expenditures by Category
Supplies And Services Salaries And Benefits Capital Outlay $$552200KK
$25K
0 0
FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
Revenues by Source
$$220000KK
$6K
$$339977KK
$89K
FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
Impact Fee - Public Arts In-lieu IF Fund (827)
FY2026-27 Proposed Budget | South San Francisco Page 196 FY27 Expenditures by Category
Capital Outlay $75,000 84.19%
Salaries And Benefits $14,080 15.81%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Salaries And Benefits - $ 21,737 $ 21,737 $ 14,080 -35.22% Supplies And Services $ 5,933 - - - -
Capital Outlay - $ 375,000 $ 375,000 $ 75,000 -80.00%
Total Expenditures $ 5,933 $ 396,737 $ 396,737 $ 89,080 -77.55% Fund Balance
Fund Balance Projections
Restricted
Fund Balance FY 2026 FY 2027
FY 2026 vs. FY
2027 (% Change)
FY 2026 vs. FY 2027
($ Change)
Restricted $ 89,000 - -100.00% $ -89,000
Total Fund Balance $ 89,000 - -100.00% $ -89,000
89.1K
Expenditures by Category
$$332233KK
$$339977KK
$89K
FY2024 FY2025 FY2026
0 $200K
$400K
$600K
Financial Summary
Impact Fee - Public Arts In-lieu IF Fund (827)
FY2026-27 Proposed Budget | South San Francisco Page 197 Impact Fee - Child Care Impact Fee 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
Revenues vs Expenditures Summary
In the Impact Fee - Child Care IF Fund (830) for the 2027 budget year, the expenditures are budgeted at $3,727, which represents no change, or 0%, from the previous year 2026. The revenue budget remains at $0, consistent with the prior year. There are no actual revenue or expenditure figures available for 2027 as it is a budget year. Overall, the fund shows stability with no increases or decreases in either revenues or expenditures compared to 2026.
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Over Budget Expenditures Budgeted
2024 2025 2026 2027
0 $500K
$1,000K
$1,500K
$2,000K
Impact Fee - Child Care IF Fund (830)
FY2026-27 Proposed Budget | South San Francisco Page 198 Revenues by Source
Revenues by Source
Other Revenues Interest & Rent
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Interest & Rent $ 867,824 - - - -
Other Revenues $ 594,076 - - - -
Total Revenues $ 1,461,900 - - - -
Expenditures by Category
Expenditures by Category
Interdepartmental Capital Outlay
$$$111,,,000888999KKK
$$$111,,,444666222KKK
0 0
FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
Revenues by Source
$40K
$$336699KK
$4K $4K
FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
Impact Fee - Child Care IF Fund (830)
FY2026-27 Proposed Budget | South San Francisco Page 199 FY27 Expenditures by Category
Interdepartmental $3,727 100.00%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Capital Outlay $ 365,721 - $ 8,474,056 - -
Interdepartmental $ 3,727 $ 3,727 $ 3,727 $ 3,727 -
Total Expenditures $ 369,448 $ 3,727 $ 8,477,783 $ 3,727 - Fund Balance
Fund Balance Projections
Restricted
In FY2027, the total fund balance projection for the Impact Fee - Child Care IF Fund (830) is $4.4 million, representing a slight decrease of 0.09% from the previous year’s total of $4.4 million. The entire fund balance remains classified as Restricted, maintaining 100% of the total fund balance.
The Restricted category, which was the largest and only category in FY2026 at $4.4 million, experiences a minor decrease of $4,000, or 0.09%, in FY2027. This contrasts with the previous year’s significant increase of $1.4 million, or
45.74%, in the Restricted category.
Overall, the fund balance projections for FY2027 show stability with a negligible decline in the Restricted category, which continues to represent the full fund balance.
3.73K
Expenditures by Category
$2M
$3M
$4M $4M
FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M
Impact Fee - Child Care IF Fund (830)
FY2026-27 Proposed Budget | South San Francisco Page 200 Fund Balance FY 2026 FY 2027
FY 2026 vs. FY
2027 (% Change)
FY 2026 vs. FY 2027
($ Change)
Restricted $ 4,392,000 $ 4,388,000 -0.09% $ -4,000
Total Fund Balance $ 4,392,000 $ 4,388,000 -0.09% $ -4,000 Financial Summary
Impact Fee - Child Care IF Fund (830)
FY2026-27 Proposed Budget | South San Francisco Page 201 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
Revenues vs Expenditures Summary
As in prior years, the budget contains no revenue or expenditures for this fund.
Fund Balance
There are no expected revenues or expenditures for this fund in FY 2025-26; therefore, the fund balance is projected to remain unchanged from the prior fiscal year. Although the fund holds a balance, it is important to note that the Oyster Point Interchange Fee Fund also has an outstanding loan balance of $1,166,152 due to the Successor Agency to the former Redevelopment Agency.
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $250K
$500K
$750K
$1,000K
Impact Fee - Oyster Point Interchange IF Fund (840)
FY2026-27 Proposed Budget | South San Francisco Page 202 Fund Balance Projections
Committed
Fund Balance FY 2025 FY 2026 FY 2027
FY 2026 vs. FY
2027 (%
Change)
FY 2026 vs. FY
2027 ($ Change)
Committed $ 29,702 $ 29,702 $ 29,702 - -
Total Fund Balance $ 29,702 $ 29,702 $ 29,702 - -
$$889944KK
$30K $30K $30K
FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
$1,000K
Financial Summary
Impact Fee - Oyster Point Interchange IF Fund (840)
FY2026-27 Proposed Budget | South San Francisco Page 203 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.
The graphs in this section compare Adopted Budgets year‑over‑year, while Actuals reflect all revenues or expenditures authorized during the year, including adjustments such as carry‑forwards, grants received, and Council‑approved appropriations. Because actuals are authorized using the final Adjusted budget, they may exceed the Adopted Budget.
Summary
Revenues vs Expenditures Summary
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Over Budget Expenditures Budgeted 2024 2025 2026 2027
0 $20M
$40M
$60M
$80M
Proprietary - Major Funds
FY2026-27 Proposed Budget | South San Francisco Page 204 Revenues by Source
Revenues by Source
Other Revenues Fines & Forfeitures Revenue From Other Agencies Interest & Rent Transfers Charges for Services
FY27 Revenues by Source
Charges for Services $38,824,687 93.62%
Transfers $1,420,000 3.42%
Interest & Rent $1,225,000 2.95%
Fines & Forfeitures $3,000 0.01%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Fines & Forfeitures $ 900 $ 3,000 $ 3,000 $ 3,000 -
Revenue From Other Agencies $ 409,624 - $ 1,806,592 - - Charges for Services $ 35,546,466 $ 37,462,955 $ 39,697,031 $ 38,824,687 3.63% Interest & Rent $ 2,168,061 $ 135,000 $ 135,000 $ 1,225,000 807.41% Other Revenues $ 136 - - - -
Transfers $ 1,331,989 $ 4,620,000 $ 18,189,692 $ 1,420,000 -69.26% Total Revenues $ 39,457,177 $ 42,220,955 $ 59,831,315 $ 41,472,687 -1.77% $43M
$39M
$42M $41M
FY2024 FY2025 FY2026 FY2027
0 $20M
$40M
$60M
41.5M
Revenues by Source
Proprietary - Major Funds
FY2026-27 Proposed Budget | South San Francisco Page 205 Revenues by Department
FY27 Revenues by Department
Non Expense $41,472,687 100.00%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Capital Improvement Plan $ 1,260,364 $ 3,700,000 $ 21,310,360 - -100.00% Non Expense $ 38,196,813 $ 38,520,955 $ 38,520,955 $ 41,472,687 7.66% Total Revenues $ 39,457,177 $ 42,220,955 $ 59,831,315 $ 41,472,687 -1.77% Expenditures by Category
Expenditures by Category
Interdepartmental Debt Service Capital Outlay
Salaries And Benefits Supplies And Services
41.5M
Revenues by Department
$39M $37M
$47M
$39M
FY2024 FY2025 FY2026 FY2027
0 $20M
$40M
$60M
Proprietary - Major Funds
FY2026-27 Proposed Budget | South San Francisco Page 206 FY27 Expenditures by Category
Supplies And Services $15,922,461 40.89%
Salaries And Benefits $15,066,944 38.69%
Debt Service $4,097,218 10.52%
Interdepartmental $2,756,613 7.08%
Capital Outlay $1,100,000 2.82%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Salaries And Benefits $ 13,847,530 $ 14,025,941 $ 14,112,768 $ 15,066,944 7.42% Supplies And Services $ 13,472,085 $ 23,954,961 $ 68,127,249 $ 15,922,461 -33.53% Debt Service $ 1,015,331 $ 5,500,520 $ 5,500,520 $ 4,097,218 -25.51% Capital Outlay $ 6,416,537 $ 1,100,000 $ 1,996,177 $ 1,100,000 - Interdepartmental $ 2,207,929 $ 2,315,059 $ 2,315,059 $ 2,756,613 19.07% Total Expenditures $ 36,959,413 $ 46,896,482 $ 92,051,773 $ 38,943,236 -16.96%
38.9M
Expenditures by Category
Proprietary - Major Funds
FY2026-27 Proposed Budget | South San Francisco Page 207 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 capital projects that upgrade and improve the WQCP. This fund is classified as a Proprietary (Enterprise) Fund, as it is operated similarly to a private-sector business, with activities funded by user charges.
Summary
Revenues vs Expenditures Summary
In the Sewer Enterprise Fund (710) for the 2027 budget year, budgeted expenditures are $35.1 million, representing a decrease of 19.8% from the previous year's budgeted expenditures of $43.8 million. Budgeted revenues for 2027 are $38.6 million, which is a decrease of 3.11% compared to the prior year's budgeted revenues of $39.8 million.
Comparing the two categories, expenditures show a more significant reduction than revenues from 2026 to 2027. The revenue budget remains higher than the expenditure budget in 2027, continuing the trend from the previous year but with a narrower margin due to the decreases in both categories.
A major change is the reduction in debt resulting from the defeasance of the 2004 State Water Resources Loan in the prior year. In the current fiscal year, the 2005 Water and Wastewater Bond is expected to be defeased, further reducing outstanding debt.
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Over Budget Expenditures Budgeted
2024 2025 2026 2027
0 $10M
$20M
$30M
$40M
$50M
$60M
Sewer Enterprise Fund (710)
FY2026-27 Proposed Budget | South San Francisco Page 208 Revenues by Source
Revenue by Source
Other Revenues Interest & Rent Transfers
Charges for Services
FY27 Revenues by Source
Charges for Services $37,384,687 96.89%
Interest & Rent $1,200,000 3.11%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Charges for Services $ 34,110,077 $ 36,013,685 $ 38,247,761 $ 37,384,687 3.81% Interest & Rent $ 1,822,115 $ 110,000 $ 110,000 $ 1,200,000 990.91% Other Revenues $ 136 - - - -
Transfers $ 114,197 $ 3,700,000 $ 16,151,307 - -100.00% Total Revenues $ 36,046,525 $ 39,823,685 $ 54,509,068 $ 38,584,687 -3.11% $38M $36M
$40M $39M
FY2024 FY2025 FY2026 FY2027
0 $20M
$40M
$60M
38.6M
Revenues by Source
Sewer Enterprise Fund (710)
FY2026-27 Proposed Budget | South San Francisco Page 209 Expenditures by Category
Expenditures by Category
Interdepartmental Debt Service Capital Outlay
Salaries And Benefits Supplies And Services
In FY2027, the Sewer Enterprise Fund’s total expenditures decreased by 19.8 percent to $35.1 million, down from $43.8 million in FY2026. Supplies and Services, the largest expenditure category, declined by 37.84 percent to $14.2 million and now represent 40.43 percent of the total budget, compared to 52.17 percent in the prior year. This category includes construction services, and the reduction in capital spending accounts for the vast majority of the decrease.
Salaries and Benefits increased by 7.72 percent to $13.2 million, representing 37.73 percent of total expenditures, up from 28.09 percent previously.
Debt Service expenditures decreased by 25.51 percent to $4.1 million. The decline reflects the retirement of the 2004 State Water Resources Revolving Fund Loan in FY2025‑26. Debt service now comprises 11.67 percent of total expenditures, down from 12.57 percent.
Interdepartmental costs rose by 21.08 percent to $2.5 million, representing 7.04 percent of the budget, up from 4.66 percent. Capital Outlay, which represents vehicle and equipment purchases, remained stable at $1.1 million accounting for 3.13 percent of total expenditures, unchanged from the prior year. $34M $34M
$44M
$35M
FY2024 FY2025 FY2026 FY2027
0 $20M
$40M
$60M
Sewer Enterprise Fund (710)
FY2026-27 Proposed Budget | South San Francisco Page 210 FY27 Expenditures by Category
Supplies And Services $14,194,481 40.43%
Salaries And Benefits $13,246,117 37.73%
Debt Service $4,097,218 11.67%
Interdepartmental $2,471,871 7.04%
Capital Outlay $1,100,000 3.13%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Salaries And Benefits $ 12,064,612 $ 12,296,359 $ 12,383,186 $ 13,246,117 7.72% Supplies And Services $ 11,990,709 $ 22,836,981 $ 62,127,922 $ 14,194,481 -37.84% Debt Service $ 1,015,331 $ 5,500,520 $ 5,500,520 $ 4,097,218 -25.51% Capital Outlay $ 6,619,458 $ 1,100,000 $ 1,996,177 $ 1,100,000 - Interdepartmental $ 1,990,985 $ 2,041,511 $ 2,041,511 $ 2,471,871 21.08% Total Expenditures $ 33,681,095 $ 43,775,371 $ 84,049,315 $ 35,109,687 -19.80% Fund Balance
Fund Balance Projections
Assigned
In FY2027, the Sewer Enterprise Fund's total fund balance projection is $8 million, representing a 76.9% increase from the FY2026 total of $4.5 million. The entire fund balance remains assigned, accounting for 100% of the total in both
35.1M
Expenditures by Category
-$5M
$16M
$5M
$8M
FY2024 FY2025 FY2026 FY2027
-$10M
0 $10M
$20M
Sewer Enterprise Fund (710)
FY2026-27 Proposed Budget | South San Francisco Page 211 Amount Project Name Project#
$ 1,000,000 Sanitary Sewer Rehab FY 2025-26 ss2601
$ 1,000,000 Total CIP
years.
The assigned fund balance increased by $3.5 million, or 76.9%, rising from $4.5 million in FY2026 to $8 million in FY2027. This increase reverses the significant decrease seen in the previous year, where the assigned fund balance had declined by $11.9 million, or 72.52%.
Fund Balance FY 2025 FY 2026 FY 2027
FY 2026 vs. FY
2027 ($
Change)
FY 2026 vs. FY
2027 (% Change)
Assigned $ 16,443,447 $ 4,519,000 $ 7,994,000 $ 3,475,000 76.90% Total Fund Balance $ 16,443,447 $ 4,519,000 $ 7,994,000 $ 3,475,000 76.90% Changes and Highlights
FY 2026-27 Capital Projects
Financial Summary
Sewer Enterprise Fund (710)
FY2026-27 Proposed Budget | South San Francisco Page 212 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
Revenues vs Expenditures Summary
Staff is currently working with the Parking Place Commission to consider potential parking fee adjustments to help address the operating shortfall and move the Parking Fund toward a balanced operating budget. If approved, any fee increases would be implemented incrementally beginning in FY 2026–27. The Parking Fund currently maintains sufficient reserves to cover the shortfall in the near term.
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Over Budget Expenditures Budgeted 2024 2025 2026 2027
0 $500K
$1,000K
$1,500K
$2,000K
Parking District Fund (720)
FY2026-27 Proposed Budget | South San Francisco Page 213 Revenues by Source
Revenues by Source
Interest & Rent Charges for Services
FY27 Revenues by Source
Charges for Services $980,000 98.00%
Interest & Rent $20,000 2.00%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Charges for Services $ 979,173 $ 980,000 $ 980,000 $ 980,000 - Interest & Rent $ 198,933 $ 20,000 $ 20,000 $ 20,000 -
Total Revenues $ 1,178,106 $ 1,000,000 $ 1,000,000 $ 1,000,000 - $$$111,,,111777555KKK $$$111,,,111777888KKK
$$$111,,,000000000KKK $$$111,,,000000000KKK
FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
1M
Revenues by Source
Parking District Fund (720)
FY2026-27 Proposed Budget | South San Francisco Page 214 Expenditures by Category
Expenditures by Category
Capital Outlay Interdepartmental Salaries And Benefits
Supplies And Services
In FY2027, the total expenditures for the Parking District Fund reached $1.7 million, representing a slight increase of
0.22% from FY2026. The largest expenditure category remained Supplies and Services at $772,292, accounting for
46.74% of the total budget, with no change in amount or percentage from the previous year.
Salaries and Benefits continued as the second-largest category at $694,132, making up 42.01% of total expenditures.
This category saw a negligible decrease of $15, or 0%, compared to FY2026.
The Interdepartmental category increased by $3,688, or 2.03%, to $185,774, representing 11.24% of the total budget.
Capital Outlay expenditures remained at $0, consistent with the prior year.
Overall, the FY2027 budget shows stability in the major expenditure categories with a minor increase driven primarily by the Interdepartmental costs.
FY27 Expenditures by Category
Supplies And Services $772,292 46.74%
Salaries And Benefits $694,132 42.01%
Interdepartmental $185,774 11.24%
$$$111,,,222444777KKK
$$$111,,,333888111KKK
$$$111,,,666444999KKK $$$111,,,666555222KKK
FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
1.65M
Parking District Fund (720)
FY2026-27 Proposed Budget | South San Francisco Page 215 Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Salaries And Benefits $ 391,591 $ 694,147 $ 694,147 $ 694,132 - Supplies And Services $ 496,975 $ 772,292 $ 775,714 $ 772,292 - Capital Outlay $ 333,345 - - - -
Interdepartmental $ 159,045 $ 182,086 $ 182,086 $ 185,774 2.03% Total Expenditures $ 1,380,956 $ 1,648,524 $ 1,651,946 $ 1,652,198 0.22% Fund Balance
Fund Balance Projections
Assigned
In FY2027, the total fund balance projection for the Parking District Fund (720) is $2.4 million, representing a decrease of 21.45% from the previous year's total of $3 million in FY2026.
The Assigned category remains the largest and only category, accounting for 100% of the total fund balance in both years. However, the Assigned fund balance decreases by $652,000, or 21.45%, from $3 million in FY2026 to $2.4 million in FY2027.
This decline in the Assigned fund balance drives the overall reduction in the total fund balance projection for FY2027 compared to FY2026.
Fund Balance FY 2026 FY 2027
FY 2026 vs. FY
2027 (% Change)
FY 2026 vs. FY 2027
($ Change)
Assigned $ 3,039,000 $ 2,387,000 -21.45% $ -652,000
Total Fund Balance $ 3,039,000 $ 2,387,000 -21.45% $ -652,000 Expenditures by Category
$3M
$3M
$3M
$2M
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
$4M
Financial Summary
Parking District Fund (720)
FY2026-27 Proposed Budget | South San Francisco Page 216 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
Revenues vs Expenditures Summary
Due to statutory limitations in increasing Stormwater funding, the Stormwater fund is currently heavily subsidized with transfers from the General Fund and Gas Tax revenues. For FY 2026-27, there is a proposed increase of $500,000 from Measure W to the Stormwater fund to cover the expense of operating the City’s new storm capture improvement (project sd1801). The City hopes to receive outside funds in the future to reduce the reliance on Measure W funding.
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Over Budget Expenditures Budgeted 2024 2025 2026 2027
0 $1M
$2M
$3M
$4M
$5M
Storm Water Fund (740)
FY2026-27 Proposed Budget | South San Francisco Page 217 Revenues by Source
Revenues by Source
Fines & Forfeitures Interest & Rent Revenue From Other Agencies Charges for Services Transfers
FY27 Revenues by Source
Transfers $1,420,000 75.21%
Charges for Services $460,000 24.36%
Interest & Rent $5,000 0.26%
Fines & Forfeitures $3,000 0.16%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Fines & Forfeitures $ 900 $ 3,000 $ 3,000 $ 3,000 -
Revenue From Other Agencies $ 409,624 - $ 1,806,592 - - Charges for Services $ 457,216 $ 469,270 $ 469,270 $ 460,000 -1.98% Interest & Rent $ 147,013 $ 5,000 $ 5,000 $ 5,000 -
Transfers $ 1,217,792 $ 920,000 $ 2,038,385 $ 1,420,000 54.35% Total Revenues $ 2,232,546 $ 1,397,270 $ 4,322,247 $ 1,888,000 35.12% $4M
$2M
$1M
$2M
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
$4M
1.89M
Revenues by Source
Storm Water Fund (740)
FY2026-27 Proposed Budget | South San Francisco Page 218 Expenditures by Category
Expenditures by Category
Capital Outlay Interdepartmental Salaries And Benefits
Supplies And Services
FY27 Expenditures by Category
Salaries And Benefits $1,126,694 51.65%
Supplies And Services $955,688 43.81%
Interdepartmental $98,969 4.54%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Salaries And Benefits $ 1,391,328 $ 1,035,436 $ 1,035,436 $ 1,126,694 8.81% Supplies And Services $ 984,402 $ 345,688 $ 5,223,613 $ 955,688 176.46% Capital Outlay $ -536,266 - - - -
Interdepartmental $ 57,899 $ 91,463 $ 91,463 $ 98,969 8.21% Total Expenditures $ 1,897,363 $ 1,472,587 $ 6,350,512 $ 2,181,351 48.13% $4M
$2M
$1M
$2M
FY2024 FY2025 FY2026 FY2027
-$2M
0 $2M
$4M
$6M
2.18M
Expenditures by Category
Storm Water Fund (740)
FY2026-27 Proposed Budget | South San Francisco Page 219 Amount Project Name Project#
$ 100,000 Francisco Terrace Flood Protection Levy sd2201 $ 100,000 Total CIP
Fund Balance
Fund Balance Projections
Assigned
In FY2027, the Storm Water Fund (740) projects a total fund balance of -$137,000, representing a decrease of 187.82% from the FY2026 total of $156,000. The entire fund balance in FY2027 is categorized as Assigned, which is -$137,000 or 100% of the total, marking a significant decline of $293,000 or 187.82% compared to the Assigned balance of $156,000 in FY2026.
Fund Balance FY 2026 FY 2027
FY 2026 vs. FY
2027 (% Change)
FY 2026 vs. FY 2027
($ Change)
Assigned $ 156,000 $ -137,000 -187.82% $ -293,000
Total Fund Balance $ 156,000 $ -137,000 -187.82% $ -293,000 Changes and Highlights
FY 2026-27 Capital Projects
$1M
$0M
-$1M
$0M
FY2024 FY2025 FY2026 FY2027
-$2M
-$1M
0 $1M
$2M
Financial Summary
Storm Water Fund (740)
FY2026-27 Proposed Budget | South San Francisco Page 220 Proprietary - non-Major Funds
The Proprietary Non‑Major Funds consist of the Internal Service Funds, which include the City Service (Garage) Fund, Self‑Insurance Fund, Health and Benefit Fund, Equipment Replacement Fund, and Information Technology Fund, as well as the Public, Education, and Government (PEG) Access Fund.
The graphs in this section compare Adopted Budgets year‑over‑year, while Actuals reflect all revenues or expenditures authorized during the year, including adjustments such as carry‑forwards, grants received, and Council‑approved appropriations. Because actuals are authorized using the final Adjusted budget, they may exceed the Adopted Budget.
Revenue Summary
Historical Revenues Across Fund Group
Revenue Actual Revenue Surplus Revenue Budgeted
FY2024 FY2025 FY2026 FY2027
0 $10M
$20M
$30M
$40M
$50M
Proprietary - non-Major Funds
FY2026-27 Proposed Budget | South San Francisco Page 221 Revenues by Fund
Historical Revenues by Fund
Internal Service Fund
FY27 Revenues by Fund
Internal Service Fund $40,451,104 100.00%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Internal Service Fund $ 38,019,365 $ 37,951,054 $ 37,951,054 $ 40,451,104 6.59% Total Revenues $ 38,019,365 $ 37,951,054 $ 37,951,054 $ 40,451,104 6.59% $37M $38M $38M
$40M
FY2024 FY2025 FY2026 FY2027
0 $20M
$40M
$60M
40.5M
Revenues by Fund
Proprietary - non-Major Funds
FY2026-27 Proposed Budget | South San Francisco Page 222 Revenues by Department
FY27 Revenues by Department
Non Expense $40,451,104 100.00%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Information Technology $ 116,525 - - - -
Non Expense $ 37,902,840 $ 37,951,054 $ 37,951,054 $ 40,451,104 6.59% Total Revenues $ 38,019,365 $ 37,951,054 $ 37,951,054 $ 40,451,104 6.59% Revenues by Source
FY27 Revenues by Source
Other Revenues $39,891,104 98.62%
Interest & Rent $310,000 0.77%
Transfers $250,000 0.62%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Revenue From Other Agencies $ 134,796 - - - -
40.5M
Revenues by Department
40.5M
Revenues by Source
Proprietary - non-Major Funds
FY2026-27 Proposed Budget | South San Francisco Page 223 Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Charges for Services $ 1,249 - - - -
Interest & Rent $ 2,237,178 $ 310,000 $ 310,000 $ 310,000 - Other Revenues $ 35,396,143 $ 37,391,054 $ 37,391,054 $ 39,891,104 6.69% Transfers $ 250,000 $ 250,000 $ 250,000 $ 250,000 -
Total Revenues $ 38,019,365 $ 37,951,054 $ 37,951,054 $ 40,451,104 6.59% Expenditure Summary
Historical Expenditures Across Fund Group
Expenditures Actual Expenditures Over Budget Expenditures Budgeted FY2024 FY2025 FY2026 FY2027
0 $10M
$20M
$30M
$40M
$50M
Proprietary - non-Major Funds
FY2026-27 Proposed Budget | South San Francisco Page 224 Expenditures by Fund
Historical Expenditures by Fund
Internal Service Fund
FY27 Expenditures by Fund
Internal Service Fund $40,100,231 100.00%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Proposed
Budget (%
Change)
Internal Service Fund $ 36,817,004 $ 38,404,815 $ 41,778,309 $ 40,100,231 4.41% Total Expenditures $ 36,817,004 $ 38,404,815 $ 41,778,309 $ 40,100,231 4.41% $34M
$37M $38M $40M
FY2024 FY2025 FY2026 FY2027
0 $20M
$40M
$60M
40.1M
Expenditures by Fund
Proprietary - non-Major Funds
FY2026-27 Proposed Budget | South San Francisco Page 225 Expenditures by Department
Expenditures by Department
Economic & Community Development Parks & Recreation Police Fire Public Works Information Technology
Non-Departmental Non Expense
FY27 Expenditures by Department
Non Expense $20,732,000 51.70%
Non-Departmental $11,379,000 28.38%
Information Technology $5,281,338 13.17%
Public Works $2,707,893 6.75%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Economic & Community
Development
$ 13,390 - - - -
Fire $ 455,677 - - - -
Police $ 268,596 - - - -
Public Works $ 3,060,634 $ 2,652,337 $ 2,652,337 $ 2,707,893 2.09% Information Technology $ 4,348,482 $ 4,708,478 $ 4,976,868 $ 5,281,338 12.17% Parks & Recreation $ 184,349 - - - -
Non-Departmental $ 11,621,046 $ 11,114,000 $ 14,219,104 $ 11,379,000 2.38% Non Expense $ 16,864,829 $ 19,930,000 $ 19,930,000 $ 20,732,000 4.02% $34M
$37M $38M $40M
FY2024 FY2025 FY2026 FY2027
0 $20M
$40M
$60M
40.1M
Expenditures by Department
Proprietary - non-Major Funds
FY2026-27 Proposed Budget | South San Francisco Page 226 Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Total Expenditures $ 36,817,004 $ 38,404,815 $ 41,778,309 $ 40,100,231 4.41% Expenditures by Category
Expenditures by Category
Interdepartmental Capital Outlay Supplies And Services
Salaries And Benefits
FY27 Expenditures by Category
Salaries And Benefits $26,301,444 65.59%
Supplies And Services $12,251,974 30.55%
Capital Outlay $1,464,000 3.65%
Interdepartmental $82,814 0.21%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Salaries And Benefits $ 23,890,230 $ 26,255,960 $ 26,255,960 $ 26,301,444 0.17% Supplies And Services $ 11,091,598 $ 10,628,474 $ 10,896,864 $ 12,251,974 15.28% Capital Outlay $ 1,779,493 $ 1,464,000 $ 4,569,104 $ 1,464,000 - $34M
$37M $38M $40M
FY2024 FY2025 FY2026 FY2027
0 $20M
$40M
$60M
40.1M
Expenditures by Category
Proprietary - non-Major Funds
FY2026-27 Proposed Budget | South San Francisco Page 227 Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Interdepartmental $ 55,683 $ 56,381 $ 56,381 $ 82,814 46.88% Total Expenditures $ 36,817,004 $ 38,404,815 $ 41,778,309 $ 40,100,231 4.41% Proprietary - non-Major Funds
FY2026-27 Proposed Budget | South San Francisco Page 228 City Service Fund (781)
The City Services Fund is used to pay for in-house vehicle maintenance on City-owned 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
Revenues vs Expenditures Summary
Revenues by Source
Revenues by Source
Interest & Rent Other Revenues
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Over Budget Expenditures Budgeted 2024 2025 2026 2027
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
$3,000K
$3M $3M $3M $3M
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
City Service Fund (781)
FY2026-27 Proposed Budget | South San Francisco Page 229 FY27 Revenues by Source
Other Revenues $2,717,982 100.00%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Interest & Rent $ 20,801 - - - -
Other Revenues $ 2,717,982 $ 2,717,982 $ 2,717,982 $ 2,717,982 - Total Revenues $ 2,738,783 $ 2,717,982 $ 2,717,982 $ 2,717,982 - Expenditures by Category
Historical Expenditures by Category
Interdepartmental Salaries And Benefits Supplies And Services The City Service Fund (781) total expenditures for FY2027 are $2.7 million, reflecting a 2.09% increase from FY2026.
Supplies and Services remain the largest category at $1.5 million, accounting for 55.53% of the total budget, with no change in amount from the previous year.
Salaries and Benefits represent the second largest category at $1.1 million, or 42.42% of total expenditures, increasing by $43,506 or 3.94% compared to FY2026. Interdepartmental expenditures increased notably by $12,050 or 27.71%, reaching $55,542 and making up 2.05% of the total budget.
Compared to FY2026, the Supplies and Services category stabilized with no change after a prior decrease, while Salaries and Benefits and Interdepartmental categories continued to grow, though at a slower rate for Salaries and
2.72M
Revenues by Source
$3M $3M
$3M $3M
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
City Service Fund (781)
FY2026-27 Proposed Budget | South San Francisco Page 230 Benefits and a significant rate for Interdepartmental expenses.
FY27 Expenditures by Category
Supplies And Services $1,503,650 55.53%
Salaries And Benefits $1,148,701 42.42%
Interdepartmental $55,542 2.05%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Salaries And Benefits $ 772,370 $ 1,105,195 $ 1,105,195 $ 1,148,701 3.94% Supplies And Services $ 1,728,798 $ 1,503,650 $ 1,503,650 $ 1,503,650 - Interdepartmental $ 42,794 $ 43,492 $ 43,492 $ 55,542 27.71% Total Expenditures $ 2,543,962 $ 2,652,337 $ 2,652,337 $ 2,707,893 2.09% Fund Balance
Fund Balance Projections
Restricted Assigned
Fund Balance FY 2026 FY 2027
FY 2026 vs. FY
2027 (% Change)
FY 2026 vs. FY 2027
($ Change)
Restricted $ 207,000 $ 217,000 4.83% $ 10,000
2.71M
Expenditures by Category
$$337799KK
$29K
$$220077KK $$221177KK
FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
Financial Summary
City Service Fund (781)
FY2026-27 Proposed Budget | South San Francisco Page 231 Fund Balance FY 2026 FY 2027
FY 2026 vs. FY
2027 (% Change)
FY 2026 vs. FY 2027
($ Change)
Total Fund Balance $ 207,000 $ 217,000 4.83% $ 10,000
City Service Fund (781)
FY2026-27 Proposed Budget | South San Francisco Page 232 Self Insurance Fund (782)
This fund is used to accumulate reserves to pay for workers' compensation claims and general liability insurance claims through the Pooled Liability Assurance Network Joint Powers Authority (PLAN JPA).
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
Revenues vs Expenditures Summary
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Over Budget Expenditures Budgeted 2024 2025 2026 2027
0 $3M
$5M
$8M
$10M
Self Insurance Fund (782)
FY2026-27 Proposed Budget | South San Francisco Page 233 Revenues by Source
Revenues by Source
Revenue From Other Agencies Interest & Rent Other Revenues FY27 Revenues by Source
Other Revenues $7,725,000 99.04%
Interest & Rent $75,000 0.96%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Revenue From Other Agencies $ 18,271 - - - -
Interest & Rent $ 1,007,638 $ 75,000 $ 75,000 $ 75,000 - Other Revenues $ 8,155,781 $ 5,224,950 $ 5,224,950 $ 7,725,000 47.85% Total Revenues $ 9,181,690 $ 5,299,950 $ 5,299,950 $ 7,800,000 47.17% $8M
$9M
$5M
$8M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M
7.8M
Revenues by Source
Self Insurance Fund (782)
FY2026-27 Proposed Budget | South San Francisco Page 234 Expenditures by Category
Expenditures by Category
Salaries And Benefits Supplies And Services
In FY2027, the Self Insurance Fund (782) has a total expenditure budget of $7.8 million, representing a 9.32% increase from the FY2026 total of $7.1 million. The largest expenditure category in FY2027 is Supplies And Services, which accounts for 100% of the total budget at $7.8 million. This category increased by $1.3 million, or 20.28%, compared to FY2026 when it was $6.5 million and represented 90.89% of the total.
Conversely, the Salaries And Benefits category, which was $650,000 and 9.11% of the total in FY2026, is completely eliminated in FY2027, showing a decrease of $650,000 or 100%. This shift results in Supplies And Services becoming the sole expenditure category in FY2027, highlighting a significant reallocation of budget resources within the fund.
FY27 Expenditures by Category
Supplies And Services $7,800,000 100.00%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Salaries And Benefits $ 1,319,807 $ 650,000 $ 650,000 - -100.00% Supplies And Services $ 7,073,617 $ 6,485,000 $ 6,485,000 $ 7,800,000 20.28% Total Expenditures $ 8,393,423 $ 7,135,000 $ 7,135,000 $ 7,800,000 9.32% $8M
$8M
$7M
$8M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M
7.8M
Expenditures by Category
Self Insurance Fund (782)
FY2026-27 Proposed Budget | South San Francisco Page 235 Fund Balance
Fund Balance Projections
Assigned Restricted
Fund Balance FY 2025 FY 2026 FY 2027
FY 2026 vs. FY
2027 (%
Change)
FY 2026 vs. FY
2027 ($ Change)
Assigned $ 3,182,895 - - - -
Restricted - $ 1,362,000 $ 1,362,000 - -
Total Fund Balance $ 3,182,895 $ 1,362,000 $ 1,362,000 - - $5M
$3M
$1M $1M
FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M
Financial Summary
Self Insurance Fund (782)
FY2026-27 Proposed Budget | South San Francisco Page 236 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
Revenues vs Expenditures Summary
Revenues by Source
Revenue by Source
Transfers Interest & Rent Charges for Services
Other Revenues
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Over Budget Expenditures Budgeted 2024 2025 2026 2027
0 $5M
$10M
$15M
$20M
$25M
$19M $19M
$23M $23M
FY2024 FY2025 FY2026 FY2027
0 $10M
$20M
$30M
Benefits Fund (783)
FY2026-27 Proposed Budget | South San Francisco Page 237 FY27 Revenues by Source
Other Revenues $22,274,000 98.37%
Transfers $250,000 1.10%
Interest & Rent $120,000 0.53%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Charges for Services $ 1,249 - - - -
Interest & Rent $ 532,881 $ 120,000 $ 120,000 $ 120,000 - Other Revenues $ 18,122,551 $ 22,274,000 $ 22,274,000 $ 22,274,000 - Transfers $ 250,000 $ 250,000 $ 250,000 $ 250,000 -
Total Revenues $ 18,906,681 $ 22,644,000 $ 22,644,000 $ 22,644,000 - Revenues by Department
FY27 Revenues by Department
Non Expense $22,644,000 100.00%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Non Expense $ 18,906,681 $ 22,644,000 $ 22,644,000 $ 22,644,000 -
22.6M
Revenues by Source
22.6M
Revenues by Department
Benefits Fund (783)
FY2026-27 Proposed Budget | South San Francisco Page 238 Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Total Revenues $ 18,906,681 $ 22,644,000 $ 22,644,000 $ 22,644,000 - Expenditures by Category
Expenditures by Category
Supplies And Services Salaries And Benefits
FY27 Expenditures by Category
Salaries And Benefits $22,404,000 99.99%
Supplies And Services $3,000 0.01%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Salaries And Benefits $ 19,476,385 $ 22,102,000 $ 22,102,000 $ 22,404,000 1.37% Supplies And Services $ 500 $ 3,000 $ 3,000 $ 3,000 -
Total Expenditures $ 19,476,885 $ 22,105,000 $ 22,105,000 $ 22,407,000 1.37% $18M
$19M
$22M $22M
FY2024 FY2025 FY2026 FY2027
0 $10M
$20M
$30M
22.4M
Expenditures by Category
Benefits Fund (783)
FY2026-27 Proposed Budget | South San Francisco Page 239 Fund Balance
Fund Balance Projections
Assigned Restricted
Fund Balance FY 2026 FY 2027
FY 2026 vs. FY
2027 (% Change)
FY 2026 vs. FY 2027
($ Change)
Restricted $ 640,000 $ 640,000 - -
Total Fund Balance $ 640,000 $ 640,000 - -
$$335533KK
$$$111,,,000444222KKK
$$664400KK $$664400KK
FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
Financial Summary
Benefits Fund (783)
FY2026-27 Proposed Budget | South San Francisco Page 240 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
Revenues vs Expenditures Summary
Revenues by Source
Revenues by Source
Interest & Rent Other Revenues
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Over Budget Expenditures Budgeted 2024 2025 2026 2027
0 $1M
$2M
$3M
$4M
$3M
$3M
$3M $3M
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
$4M
Equipment Replacement (784)
FY2026-27 Proposed Budget | South San Francisco Page 241 FY27 Revenues by Source
Other Revenues $2,474,547 96.30%
Interest & Rent $95,000 3.70%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Interest & Rent $ 526,551 $ 95,000 $ 95,000 $ 95,000 -
Other Revenues $ 2,474,579 $ 2,474,547 $ 2,474,547 $ 2,474,547 - Total Revenues $ 3,001,130 $ 2,569,547 $ 2,569,547 $ 2,569,547 - Expenditures by Category
Expenditures by Category
Supplies And Services Capital Outlay
2.57M
Revenues by Source
$2M
$2M
$2M $2M
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
Equipment Replacement (784)
FY2026-27 Proposed Budget | South San Francisco Page 242 FY27 Expenditures by Category
Capital Outlay $1,464,000 76.89%
Supplies And Services $440,000 23.11%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Supplies And Services $ 274,758 $ 340,000 $ 340,000 $ 440,000 29.41% Capital Outlay $ 1,779,493 $ 1,464,000 $ 4,569,104 $ 1,464,000 - Total Expenditures $ 2,054,251 $ 1,804,000 $ 4,909,104 $ 1,904,000 5.54% Fund Balance
Fund Balance Projections
Restricted Assigned
Fund Balance FY 2026 FY 2027
FY 2026 vs. FY
2027 (% Change)
FY 2026 vs. FY 2027
($ Change)
Restricted $ 4,898,000 $ 5,563,000 13.58% $ 665,000
Total Fund Balance $ 4,898,000 $ 5,563,000 13.58% $ 665,000
1.9M
Expenditures by Category
$2M
$3M
$5M
$6M
FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M
Financial Summary
Equipment Replacement (784)
FY2026-27 Proposed Budget | South San Francisco Page 243 Vehicle Replacement List
Public
Works
Vehicle
Number
Vehicle Type Replacement Vehicle
Est.
Replaceme
nt Cost
301
2001 Sterling
Crane Truck
Palfinger Model PK 33002-
EH
$600,000.00
Parks and
Recreation
219
2007 Chevrolet
Silverado 1500
Chevrolet Silverado EV 1500 $65,000.00
233
2007 Ford
Ranger
Chevrolet Silverado EV 1500 $65,000.00
257
2007 Ford
Ranger
Chevrolet Silverado EV 1500 $65,000.00
249 2006 Ford F150 Chevrolet Silverado EV 1500 $65,000.00 271
2001 Chevrolet
Silverado 2500
2026 Ford F250 Utility
Box/Ladder Rack
$85,000.00
Facilities
221
2009 Ford
Ranger
Chevrolet Silverado EV 1500
W/Liftgate
$75,000.00
258
2009 Ford
Ranger
Chevrolet Silverado EV 1500
W/Liftgate
$75,000.00
Fire
514
2017 Ford F150
Crew Cab
Chevrolet Silverado 2500
Crew Cab
$93,000.00
521
2007 Ford F250
Crew Cab
Chevrolet Silverado 3500
Crew Cab
$101,000.00
Police
19 2010 Ford F150
Chevrolet Silverado EV 1500
W/Liftgate
$75,000.00
Equipment Replacement (784)
FY2026-27 Proposed Budget | South San Francisco Page 244 24 2014 Ford F150
Chevrolet Silverado EV 1500
W/Liftgate
$75,000.00
Total
$1,439,000.0
0 Equipment Replacement (784)
FY2026-27 Proposed Budget | South San Francisco Page 245 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
Revenues vs Expenditures Summary
In general, for operational internal service funds, revenues should match expenditures. However, as reserves have been increasing in this fund, expenditures in FY2026-27 exceed revenues to bring the reserve balance down.
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Over Budget Expenditures Budgeted 2024 2025 2026 2027
0 $1M
$2M
$3M
$4M
$5M
$6M
Information Technology (785)
FY2026-27 Proposed Budget | South San Francisco Page 246 Revenues by Source
Revenues by Source
Revenue From Other Agencies Interest & Rent Other Revenues FY27 Revenues by Source
Other Revenues $4,699,575 99.58%
Interest & Rent $20,000 0.42%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Revenue From Other Agencies $ 116,525 - - - -
Interest & Rent $ 149,307 $ 20,000 $ 20,000 $ 20,000 -
Other Revenues $ 3,925,249 $ 4,699,575 $ 4,699,575 $ 4,699,575 - Total Revenues $ 4,191,081 $ 4,719,575 $ 4,719,575 $ 4,719,575 - $4M $4M
$5M $5M
FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M
4.72M
Revenues by Source
Information Technology (785)
FY2026-27 Proposed Budget | South San Francisco Page 247 Expenditures by Category
Expenditures by Category
Interdepartmental Supplies And Services Salaries And Benefits FY27 Expenditures by Category
Salaries And Benefits $2,748,742 52.05%
Supplies And Services $2,505,324 47.44%
Interdepartmental $27,272 0.52%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Salaries And Benefits $ 2,321,668 $ 2,398,765 $ 2,398,765 $ 2,748,742 14.59% Supplies And Services $ 2,013,925 $ 2,296,824 $ 2,565,214 $ 2,505,324 9.08% Interdepartmental $ 12,889 $ 12,889 $ 12,889 $ 27,272 111.59% Total Expenditures $ 4,348,482 $ 4,708,478 $ 4,976,868 $ 5,281,338 12.17% $4M $4M
$5M
$5M
FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M
5.28M
Expenditures by Category
Information Technology (785)
FY2026-27 Proposed Budget | South San Francisco Page 248 Fund Balance
Fund Balance Projections
Restricted Assigned
Fund Balance FY 2026 FY 2027
FY 2026 vs. FY
2027 (% Change)
FY 2026 vs. FY 2027
($ Change)
Restricted $ 2,043,000 $ 1,482,000 -27.46% $ -561,000
Total Fund Balance $ 2,043,000 $ 1,482,000 -27.46% $ -561,000 $1M
$1M
$2M
$1M
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
Financial Summary
Information Technology (785)
FY2026-27 Proposed Budget | South San Francisco Page 249 PEG Equipment & Access (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
Revenues vs Expenditures Summary
In the 2027 budget for PEG Equipment & Access (786), the expenditures are budgeted at $325,000, which remains unchanged from the previous year's budget, showing a 0% change. This follows a significant increase of 1,200% in expenditures from the prior period to 2026.
On the revenue side, the 2027 budget is set at $146,000, representing a 12.31% increase from the 2026 revenue budget of $130,000. The revenue budget has grown while expenditures have stabilized at the previous year's level.
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2024 2025 2026 2027
0 $100K
$200K
$300K
$400K
PEG Equipment & Access (786)
FY2026-27 Proposed Budget | South San Francisco Page 250 Revenues by Source
Revenues by Source
Interest & Rent Franchise Fees
FY27 Revenues by Source
Franchise Fees $100,000 68.49%
Interest & Rent $46,000 31.51%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Franchise Fees $ 170,090 $ 125,000 $ 125,000 $ 100,000 -20.00% Interest & Rent $ 58,483 $ 5,000 $ 5,000 $ 46,000 820.00% Total Revenues $ 228,573 $ 130,000 $ 130,000 $ 146,000 12.31% $$114499KK
$$222299KK
$$113300KK
$$114466KK
FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
146K
Revenues by Source
PEG Equipment & Access (786)
FY2026-27 Proposed Budget | South San Francisco Page 251 Revenues by Department
FY27 Revenues by Department
Non Expense $146,000 100.00%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Non Expense $ 228,573 $ 130,000 $ 130,000 $ 146,000 12.31% Total Revenues $ 228,573 $ 130,000 $ 130,000 $ 146,000 12.31% Expenditures by Category
Expenditures by Category
Supplies And Services
146K
Revenues by Department
$22K
0 $$332255KK $$332255KK
FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
PEG Equipment & Access (786)
FY2026-27 Proposed Budget | South San Francisco Page 252 FY27 Expenditures by Category
Supplies And Services $325,000 100.00%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Supplies And Services - $ 325,000 $ 25,000 $ 325,000 -
Total Expenditures - $ 325,000 $ 25,000 $ 325,000 -
Fund Balance
Fund Balance Projections
Assigned Restricted
Fund Balance FY 2026 FY 2027
FY 2026 vs. FY
2027 (% Change)
FY 2026 vs. FY 2027
($ Change)
Restricted $ 964,000 $ 785,000 -18.57% $ -179,000
Total Fund Balance $ 964,000 $ 785,000 -18.57% $ -179,000 325K
Expenditures by Category
$$887733KK
$$$111,,,000111222KKK $$996644KK
$$778855KK
FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
Financial Summary
PEG Equipment & Access (786)
FY2026-27 Proposed Budget | South San Francisco Page 253 City-Wide All Funds Summary
City-Wide All Funds Summary
The graphs in this section compare Adopted Budgets year‑over‑year, while Actuals reflect all revenues or expenditures authorized during the year, including adjustments such as carry‑forwards, grants received, and Council‑approved appropriations. Because actuals are authorized using the final Adjusted budget, they may exceed the Adopted Budget.
Revenues vs Expenditures Summary
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Over Budget Expenditures Budgeted 2024 2025 2026 2027
0 $100M
$200M
$300M
$400M
All Funds Summary
FY2026-27 Proposed Budget | South San Francisco Page 254 City-Wide Revenues Summary by Fund
Revenue by Fund
Ssf Employee Def Comp Trust
Oversight
PEG Equipment & Access (786) Redevelopment Obligation
Retirement Fund (861)
Parking District Fund Storm Water Fund Oyster Point CFD Debt Service Fund 2020A Measure W Capital Improvements
Special Revenue Funds Sewer Enterprise Fund Internal Service Fund General Fund
FY27 City-Wide Revenues Summary by Fund
General Fund $156,834,722 51.50%
Internal Service Fund $40,451,104 13.28%
Sewer Enterprise Fund $38,584,687 12.67%
Capital Improvements $17,875,000 5.87%
Special Revenue Funds $17,231,170 5.66%
Measure W $14,645,200 4.81%
Debt Service Fund 2020A $13,230,288 4.34%
Oyster Point CFD $2,610,853 0.86%
Storm Water Fund $1,888,000 0.62%
Parking District Fund $1,000,000 0.33%
PEG Equipment & Access (786) $146,000 0.05%
Ssf Employee Def Comp Trust
Oversight
$45,400 0.01%
$351M $$336655MM
$$227788MM
$$330055MM
FY2024 FY2025 FY2026 FY2027
0 $100M
$200M
$300M
$400M
305M
All Funds Summary
FY2026-27 Proposed Budget | South San Francisco Page 255 Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted
Budget vs. FY
2027 Budgeted
(% Change)
Internal Service Fund $ 38,019,365 $ 37,951,054 $ 37,951,054 $ 40,451,104 6.59% Capital Improvements $ 25,739,773 $ 13,516,279 $ 119,105,007 $ 17,875,000 32.25% Special Revenue Funds $ 34,761,895 $ 15,662,826 $ 15,662,826 $ 17,231,170 10.01% General Fund $ 167,557,421 $ 140,487,744 $ 153,411,720 $ 156,834,722 11.64% Measure W $ 15,319,939 $ 14,645,200 $ 14,645,200 $ 14,645,200 - Debt Service Fund 2020A $ 13,231,738 $ 13,236,538 $ 13,236,538 $ 13,230,288 -0.05% Sewer Enterprise Fund $ 36,046,525 $ 39,823,685 $ 54,509,068 $ 38,584,687 -3.11% Parking District Fund $ 1,178,106 $ 1,000,000 $ 1,000,000 $ 1,000,000 - Storm Water Fund $ 2,232,546 $ 1,397,270 $ 4,322,247 $ 1,888,000 35.12% PEG Equipment & Access (786) $ 228,573 $ 130,000 $ 130,000 $ 146,000 12.31% Oyster Point CFD $ 29,787,295 - $ 962,000 $ 2,610,853 - Ssf Employee Def Comp Trust
Oversight
$ 49,627 $ 33,829 $ 33,829 $ 45,400 34.20%
Redevelopment Obligation
Retirement Fund (861)
$ 450,336 - - - -
Total Revenues $ 364,603,139 $ 277,884,425 $ 414,969,489 $ 304,542,423 9.59% City-Wide Revenues Summary by Source
FY27 City-Wide Revenues Summary by Source
Property Tax $64,352,506 21.13%
Charges for Services $53,976,734 17.72%
Other Revenues $43,003,109 14.12%
Sales Tax $39,569,200 12.99%
Transfers $36,108,000 11.86%
Transient Occupancy Tax $17,300,000 5.68%
Licenses & Permits $10,743,000 3.53%
Interest & Rent $10,345,691 3.40%
Revenue From Other Agencies $9,835,362 3.23%
Franchise Fees $5,600,000 1.84%
Business License $5,500,000 1.81%
Commercial Parking Tax $4,210,000 1.38%
Other Taxes $3,122,323 1.03%
Fines & Forfeitures $876,500 0.29%
City-Wide Revenues Summary by Fund
305M
All Funds Summary
FY2026-27 Proposed Budget | South San Francisco Page 256 Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted
Budget vs. FY
2027 Budgeted
(% Change)
Other Taxes $ 1,261,239 $ 200,000 $ 1,162,000 $ 3,122,323 1,461.16% Commercial Parking Tax $ 8,049,080 $ 3,250,000 $ 4,450,000 $ 4,210,000 29.54% Business License $ 4,835,297 $ 5,500,000 $ 5,500,000 $ 5,500,000 - Transient Occupancy Tax $ 16,342,013 $ 15,286,000 $ 15,286,000 $ 17,300,000 13.18% Sales Tax $ 40,179,884 $ 39,084,680 $ 39,084,680 $ 39,569,200 1.24% Property Tax $ 65,142,234 $ 59,298,746 $ 66,487,500 $ 64,352,506 8.52% Franchise Fees $ 5,987,762 $ 6,325,000 $ 6,325,000 $ 5,600,000 -11.46% Licenses & Permits $ 16,746,021 $ 10,743,000 $ 12,093,000 $ 10,743,000 - Fines & Forfeitures $ 574,324 $ 876,500 $ 876,500 $ 876,500 - Revenue From Other Agencies $ 15,118,219 $ 6,942,704 $ 40,108,283 $ 9,835,362 41.66% Charges for Services $ 51,394,494 $ 50,778,083 $ 56,645,543 $ 53,976,734 6.30% Interest & Rent $ 27,672,615 $ 5,977,400 $ 8,337,400 $ 10,345,691 73.08% Other Financing Sources $ 28,630,199 - $ 960,000 - -
Other Revenues $ 48,608,201 $ 40,506,649 $ 40,506,649 $ 43,003,109 6.16% Transfers $ 34,061,561 $ 33,115,664 $ 117,146,934 $ 36,108,000 9.04% Total Revenues $ 364,603,139 $ 277,884,425 $ 414,969,489 $ 304,542,423 9.59% City-Wide Revenue Summary by Source
All Funds Summary
FY2026-27 Proposed Budget | South San Francisco Page 257 City-Wide Expenditures Summary by Fund
FY27 City-Wide Expenditures Summary by Fund
General Fund $162,288,164 50.68%
Internal Service Fund $40,100,231 12.52%
Sewer Enterprise Fund $35,109,687 10.96%
Special Revenue Funds $25,884,163 8.08%
Capital Improvements $20,529,073 6.41%
Measure W $15,783,772 4.93%
Debt Service Fund 2020A $13,230,288 4.13%
Oyster Point CFD $2,588,853 0.81%
Storm Water Fund $2,181,351 0.68%
Parking District Fund $1,652,198 0.52%
PEG Equipment & Access (786) $325,000 0.10%
Permit Program Maint $294,100 0.09%
Redevelopment Obligation
Retirement Fund (861)
$211,950 0.07%
Ssf Employee Def Comp Trust
Oversight
$33,600 0.01%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted
Budget vs. FY
2027 Budgeted
(% Change)
General Fund $ 147,626,179 $ 152,532,413 $ 162,110,831 $ 162,288,164 6.40% Measure W $ 12,804,322 $ 13,415,968 $ 20,976,947 $ 15,783,772 17.65% Permit Program Maint $ 316,551 $ 294,100 $ 317,504 $ 294,100 - Special Revenue Funds $ 21,628,282 $ 22,635,708 $ 112,153,714 $ 25,884,163 14.35% Capital Improvements $ 44,593,556 $ 15,416,279 $ 191,504,301 $ 20,529,073 33.16% Debt Service Fund 2020A $ 13,231,738 $ 13,236,538 $ 13,236,538 $ 13,230,288 -0.05% Sewer Enterprise Fund $ 33,681,095 $ 43,775,371 $ 84,049,315 $ 35,109,687 -19.80% Parking District Fund $ 1,380,956 $ 1,648,524 $ 1,651,946 $ 1,652,198 0.22% Storm Water Fund $ 1,897,363 $ 1,472,587 $ 6,350,512 $ 2,181,351 48.13% Internal Service Fund $ 36,817,004 $ 38,404,815 $ 41,778,309 $ 40,100,231 4.41% PEG Equipment & Access (786) - $ 325,000 $ 25,000 $ 325,000 - Oyster Point CFD $ 26,953,545 - $ 1,003,713 $ 2,588,853 - Ssf Employee Def Comp Trust
Oversight
$ 35,695 $ 33,600 $ 33,600 $ 33,600 -
320M
City-Wide Expenditures Summary by Fund
All Funds Summary
FY2026-27 Proposed Budget | South San Francisco Page 258 Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted
Budget vs. FY
2027 Budgeted
(% Change)
Redevelopment Obligation
Retirement Fund (861)
$ 3,107,851 $ 73,131 $ 5,492,583 $ 211,950 189.82%
Total Expenditures $ 344,074,136 $ 303,264,033 $ 640,684,812 $ 320,212,431 5.59% City-Wide Expenditures Summary by Category
FY27 City-Wide Expenditures Summary by Category
Salaries And Benefits $177,167,173 55.33%
Supplies And Services $68,845,690 21.50%
Capital Outlay $20,514,000 6.41%
Debt Service $19,832,237 6.19%
Transfers $18,233,000 5.69%
Interdepartmental $15,620,331 4.88%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted
Budget vs. FY
2027 Budgeted
(% Change)
Salaries And Benefits $ 151,384,862 $ 159,185,218 $ 167,482,815 $ 177,167,173 11.30% Supplies And Services $ 121,864,295 $ 76,834,164 $ 298,857,012 $ 68,845,690 -10.40% Debt Service $ 15,230,281 $ 18,737,058 $ 19,740,771 $ 19,832,237 5.84% Capital Outlay $ 26,413,857 $ 19,555,279 $ 111,147,074 $ 20,514,000 4.90% Interdepartmental $ 12,278,635 $ 13,052,930 $ 13,052,930 $ 15,620,331 19.67% Transfers $ 16,902,206 $ 15,899,385 $ 30,404,211 $ 18,233,000 14.68% Total Expenditures $ 344,074,136 $ 303,264,033 $ 640,684,812 $ 320,212,431 5.59% 320M
City-Wide Expenditures Summary by Category
All Funds Summary
FY2026-27 Proposed Budget | South San Francisco Page 259 Departments Summary
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 the 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 Redwood Public Law 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 Re-Development Agency (RDA), and general issues relating to economic development and community support 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.
Departments Summary
FY2026-27 Proposed Budget | South San Francisco Page 260 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.
Departments Summary
FY2026-27 Proposed Budget | South San Francisco Page 261 City Council
MISSION STATEMENT:
The South San Francisco City Council serves as the City's governing body, responsible for setting local policies, enacting ordinances and resolutions, and approving the City’s annual budget. The Council provides strategic direction to ensure the effective and equitable delivery of municipal services and collaborates closely with the City Manager and City staff to implement initiatives that align with community priorities.
Mayor Vice Mayor Councilmember Councilmember Councilmember Mark Addiego Mark Nagales Buenaflor Nicolas James Coleman Eddie Flores District 1 District 2 District 3 District 4 District 5
Term Nov 2026 Term Nov 2028 Term Nov 2026 Term Nov 2028 Term Nov 2026 ELECTIONS:
The South San Francisco City Council is comprised of five members, each elected by district to represent one of the City’s five geographic areas. Council elections are held in even-numbered years, with three members elected during one election cycle and the remaining two elected in the following cycle. Each Councilmember serves a four-year term.
Each year, following certification of the election results, the Council selects one of its members to serve as Mayor and another to serve as Vice Mayor at the annual City Council reorganization meeting. The Mayor presides over City Council meetings, represents the City at official and ceremonial functions, and acts as the primary spokesperson for the City.
City Council meetings are typically held on the second and fourth Wednesdays of each month and are open to the public. Community participation is strongly encouraged as the Council values input from residents, businesses, and stakeholders in shaping the future of South San Francisco.
CITY COUNCIL RESPONSIBILITIES:
Serve as the governing body of the City of South San Francisco Establish local policies through the adoption of ordinances and resolutions Approve the City’s annual budget and oversee long-term financial planning Appoint members to all municipal advisory bodies, commissions, and committees Represent the City on regional and county boards and committees, such as the Association of Bay Area Governments (ABAG) and the Metropolitan Transportation Commission (MTC), that influence policy affecting South San Francisco
City Council
FY2026-27 Proposed Budget | South San Francisco Page 262 Serve as the Board of Directors for the Successor Agency to the former Redevelopment Agency, which provides oversight for the dissolution and ongoing management of redevelopment obligations Provide policy direction to the City Manager and work in collaboration with City staff to implement Council initiatives
Promote fiscal responsibility, sustainability, equity, and innovation in public service Ensure transparent governance and encouraging active community engagement Strive to enhance quality of life and support a safe, inclusive, and resilient city for all residents
ACCOMPLISHMENT/INITIATIVE HIGHLIGHTS IN FISCAL YEAR
2025-26:
Partnered with the YMCA Community Resource Center, International Association of Firefighters Local 1507, and the City Manager’s Office to kick off the Diaper Donation Program to support families in need Held the first Lunar New Year Night Market
As a part of the City’s Cultures United effort, celebrated the diversity of cultures in the City through various events, including the Mayor’s signature event, Cultura Fest, as well as Festa Italiana, and Holi Continued the Every Kid Deserves a Bike program by distributing 200 free bicycles, helmets, and training to students in 4 and 6 grades at Title 1 schools
Adopted the Age-Friendly Action plan to improve livability for older adults Expanded senior recreation programs at the Roberta Cerri Teglia Senior Center and Alice Bulos Community Center
Celebrated the career of former City Manager Sharon Ranals and transition to new City Manager Laura Snideman
COUNCIL PRIORITIES:
Housing and Supportive Services
Pursue creative financing strategies for housing
Encourage balanced housing supply, including rent & own, workforce Quality of Life
Support a sustainable retail environment
Modern and Sustainable Organization
Ensure financial sustainability, pursue creative revenue generation Welcoming and Connected Community
Engage community volunteers for events through commissions and partners Infrastructure and the Environment
th th
City Council
FY2026-27 Proposed Budget | South San Francisco Page 263 Organizational Chart
Budget Note
This department collects no revenue and is funded solely by the General Fund, so only expense detail is shown.
City Council
FY2026-27 Proposed Budget | South San Francisco Page 264 Expenditure Summary
Historical Expenditures Across Department
Expenditures by Category
Expenditures by Category
Interdepartmental Supplies And Services Salaries And Benefits Expenditures Actual Expenditures Over Budget Expenditures Budgeted FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
$$330011KK
$$331133KK
$$225555KK
$$228833KK
FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
City Council
FY2026-27 Proposed Budget | South San Francisco Page 265 FY27 Expenditures by Category
Salaries And Benefits $218,590 77.32%
Supplies And Services $48,465 17.14%
Interdepartmental $15,667 5.54%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Salaries And Benefits $ 197,871 $ 181,476 $ 181,476 $ 218,590 20.45% Supplies And Services $ 71,200 $ 61,560 $ 61,560 $ 48,465 -21.27% Interdepartmental $ 43,900 $ 11,982 $ 11,982 $ 15,667 30.75% Total Expenditures $ 312,971 $ 255,018 $ 255,018 $ 282,722 10.86% Personnel Summary
Status Job Code Position Title
2025-26
Approved FTE
2026-27
Planned
FTE
Elected E110 Elected City Council Member 5.00 5.00
SUBTOTAL Elected 5.00 5.00
TOTAL FTE- City Council 5.00 5.00
283K
Expenditures by Category
City Council
FY2026-27 Proposed Budget | South San Francisco Page 266 Adjustments to Base Budget
This section provides a detailed summary of adjustments to the base budget. The base budget reflects ongoing items carried forward from the FY 2025–26 base budget and serves as the foundation for the FY 2026–27 financial plan.
Adjustments presented below reflect all known and anticipated changes.
FY 2026-27 Changes and Highlights
Positions:
None
Supplies and Services:
(13,095) - Actuals-Based Budget Alignment
City Council
FY2026-27 Proposed Budget | South San Francisco Page 267 City Treasurer
MISSION STATEMENT:
The South San Francisco City Treasurer is an elected official responsible for overseeing and safeguarding the City’s financial assets. The Treasurer’s primary objective is to invest funds that are not immediately needed for City operations in a manner that maximizes returns while ensuring the safety and liquidity of public funds. As the custodian of these funds, the City Treasurer ensures that all funds invested are in compliance with State law and the City’s investment policy. Through prudent cash management and investment practices, the Treasurer plays a critical role in maintaining the City’s fiscal integrity.
ELECTIONS:
The City Treasurer is an elected position with a four-year term. Elections are held every four years, with the next City Treasurer election scheduled for November 2026. As an elected official, the Treasurer is directly accountable to the residents of South San Francisco, ensuring transparency and public trust in the management of the City’s financial assets.
RESPONSIBILITIES:
Invest City surplus funds to maximize returns while prioritizing safety and liquidity Prepare and present quarterly reports detailing the amounts and types of investment instruments held Oversee the City’s managed investment portfolio to ensure the security, liquidity, and optimal yield of public funds
Provide regular reports on investment performance to the City Council Ensure compliance with all applicable laws, regulations, and City policies governing public funds
ACCOMPLISHMENT/INITIATIVE HIGHLIGHTS IN FISCAL YEAR
2025-26:
Attended regular meetings with investment advisors to ensure investments are in full compliances with City’s investment policy
Submitted quarterly investment reports to Council
Reviewed and updated investment policy annually
OBJECTIVES FOR FISCAL YEAR 2026-27:
Update investment policy annually
Oversee the City’s managed investment portfolio
Report to Council quarterly on investment performance
Budget Note
This department collects no revenue and is funded solely by the General Fund, so only Expense by Category detail is shown.
City Treasurer
FY2026-27 Proposed Budget | South San Francisco Page 268 Expenditure Summary
Historical Expenditures Across Department
Expenditures by Category
Expenditures by Category
Interdepartmental Salaries And Benefits Supplies And Services Expenditures Actual Expenditures Over Budget Expenditures Budgeted FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
$200K
$250K
$$117711KK
$$220011KK
$$222211KK
$$220055KK
FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
City Treasurer
FY2026-27 Proposed Budget | South San Francisco Page 269 FY27 Expenditures by Category
Supplies And Services $118,750 57.91%
Salaries And Benefits $85,823 41.85%
Interdepartmental $500 0.24%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Salaries And Benefits $ 59,089 $ 80,637 $ 80,637 $ 85,823 6.43% Supplies And Services $ 141,905 $ 140,060 $ 140,060 $ 118,750 -15.21% Interdepartmental $ 138 $ 138 $ 138 $ 500 262.32%
Total Expenditures $ 201,132 $ 220,835 $ 220,835 $ 205,073 -7.14% Personnel Summary
Status Job Code Position Title
2025-26
Approved FTE
2026-27
Planned
FTE
Elected E105 Elected City Treasurer 1.00 1.00
TOTAL FTE - City Treasurer 1.00 1.00
205K
Expenditures by Category
City Treasurer
FY2026-27 Proposed Budget | South San Francisco Page 270 Adjustments to Base Budget
This section provides a detailed summary of adjustments to the base budget. The base budget reflects ongoing items carried forward from the FY 2025–26 base budget and serves as the foundation for the FY 2026–27 financial plan.
Adjustments presented below reflect all known and anticipated changes.
FY 2026-27 Changes and Highlights
Positions:
None
Supplies and Services:
(21,310) - Actuals-Based Budget Alignment
City Treasurer
FY2026-27 Proposed Budget | South San Francisco Page 271 City Clerk
MISSION STATEMENT:
The City Clerk's Office plays a vital role in supporting the City Council and its advisory committees, performing a broad range of duties—many mandated by law. The department ensures transparent, accountable governance by administering the legislative process, maintaining official records, and documenting all City Council open meetings. It oversees fair and impartial local municipal elections and manages records in compliance with federal, state, and local laws, including the Political Reform Act, the Brown Act, and the Public Records Act.
As a steward of the democratic process, the City Clerk serves as a liaison between the City Council and the public, ensuring all council actions comply with legal requirements. The City Clerk, an elected official serving a four-year term, also maintains custody of the City seal, legislative materials for the City Council and Successor Agency, and archives official city records.
Through these functions, the City Clerk's Office serves both the public and City departments, ensuring government processes are transparent, accessible, and conducted efficiently, courteously, and in the best interests of the residents of South San Francisco.
THE DEPARTMENT SUPPORTS ITS MISSION TO THE CITY
THROUGH:
Administration of Public Meetings and Legislative Responsibilities Oversight of City Council meetings in compliance with the Ralph M. Brown Act, ensuring all legislative actions are conducted transparently and legally.
Preparation and distribution of agendas and comprehensive meeting packets of the City Council, the South San Francisco Successor Agency to the former Redevelopment Agency, and Council standing committees for City Council members, staff, and the public.
Accurate recording of Council legislative actions and proceedings, including minutes, resolutions, and ordinances.
Publication of required legal notices in accordance with State law to maintain public awareness and compliance.
Oversee codification of ordinances and supplemental updates to the South San Francisco Municipal Code.
Public Records Act Administration
Receive, track, and coordinate response to public records requests.
Collaborate with departments to identify and review responsive documents.
Ensure timely statutory compliance and proper application of exemptions in collaboration with the City Attorney’s Office when applicable.
Maintain documentation and reporting of requests.
Records Management and Public Access
Managing the Citywide Records Management Program (paper and electronic) for all permanent and historical records to ensure public access to records pursuant to the Public Records Act.
Custody of the City seal and stewardship of historical records to preserve institutional memory.
Processing public records requests in compliance with the California Public Records Act, ensuring accessibility and transparency.
Updating the department website with critical information to increase public access to City services and records.
City Clerk
FY2026-27 Proposed Budget | South San Francisco Page 272 Processing and overseeing the timely response to subpoenas and summons for all city-related matters.
Advisory Bodies Recruitment and Management
Conducting recruitment and facilitating the appointment of the Council’s appointed bodies, maintaining records, and maintaining policies and procedures pursuant to the Government Code.
Maintenance and annual update of the Local Appointments List under the Maddy Act to ensure transparency and equitable access to advisory positions.
Attestation of Official Documents
Attesting contracts, agreements, and other official documents approved by the City Council, City Manager, and City Attorney, ensuring authenticity and legal compliance.
Elections Administration
Serving as the City’s Election Official and, in compliance with the California Elections Code, administer all municipal elections and perform oaths of office for elected and appointed officials.
Management and coordination of fair and impartial local municipal elections.
Compliance with all applicable election laws and regulations, ensuring integrity and transparency in the democratic process.
Ethics, Campaign, and Conflict-of-Interest Compliance
Serving as the Local Filing Officer for the Fair Political Practices Commission (FPPC) for all campaign disclosure reports for local candidates and campaign committees.
Serving as the Local Filing Officer for FPPC Statements of Economic Interests (Form 700) for designated filers.
Maintaining and updating the City’s Conflict-of-Interest Code to ensure ongoing compliance with state regulations.
Passport Services
Managing and administering passport services as a designated Passport Acceptance Agency, providing the public with accessible federal passport services.
Department Leadership and Public Representation
Serving as Department Head, managing staff, day-to-day operations, and the departmental budget.
Through these responsibilities, the City Clerk's Office serves as the steward of the democratic process, supporting informed decision-making, legal compliance, and public trust in South San Francisco’s government.
ACCOMPLISHMENT/INITIATIVE HIGHLIGHTS IN FISCAL YEAR
2025-26:
Prepared and published 63 agenda packets, including Council standing committees.
Provided accurate and timely minutes for 63 Council proceedings.
Codified 15 Ordinances in the South San Francisco Municipal Code.
Processed and finalized 115 resolutions ensuring accurate documentation and permanent archival of Council actions.
Processed 789 public records requests as required under the California Public Records Act (CPRA).
Conducted recruitment and appointment process for multiple positions on the city’s advisory boards, commissions, and committees with processing of 42 applications.
Coordinated the installation of Vote by Mail Drop boxes at City Hall parking lot, City Hall steps and the Library | Parks and Recreation Center.
Processed 213 passport applications and met requirements as set by the U.S. Department of State to continue serving as a Passport Acceptance Facility.
Developed and implemented a citywide records management program policy, including the records retention schedule and destruction process.
City Clerk
FY2026-27 Proposed Budget | South San Francisco Page 273 Assisted departments in identifying eligible records for destruction, ensuring proper authorization and documentation.
Planned and coordinated a citywide Annual Records Destruction event in compliance with the city’s Records Retention Schedule and applicable state laws.
Continued to oversee and coordinate the placement of the City’s inactive records at a secure records storage facility to achieve security, safety, and efficiency-related goals.
Managed the electronic filing of mandated ethics training (AB1234) for elected officials, advisory body members, and designated filers.
Ensured timely filing of Statements of Economic Interest (Form 700) and Campaign Statements (Form 460).
Provided notary services (internally).
Provided training to new staff on agenda process (Legistar) contract management (Docusign/Adobesign), public records request (GovQA), and research of historical documents (Laserfiche).
Continued organizing and streamlining processes of the City Clerk’s Office.
OBJECTIVES FOR FISCAL YEAR 2026-27:
Ensure compliance with SB 707 requirements by implementing agenda translation services, providing meeting interpretation services, and maintaining accessible Zoom and hybrid meeting capabilities to promote equitable public participation for non-English speaking residents.
Update and revise election procedures, forms, and candidate nomination packets to ensure accuracy, clarity, and full compliance with applicable laws in preparation for the November 2026 Municipal Election.
Coordinate a contract with the San Mateo County Elections Office to consolidate and administer the November 2026 Municipal Election for three City Council seats, one City Clerk seat, and one City Treasure seat, ensuring compliance with all applicable state election laws and transparency of the electoral process.
Plan and coordinate the Annual Citywide Records Destruction Event in accordance with the City’s Records Retention Schedule and applicable state laws to improve efficiency.
Coordinate training opportunities for City Clerk staff via the International Institute of Municipal Clerks, City Clerks Association of California, and League of California Cities to strengthen staff knowledge of City Clerk duties, legislative procedures, elections administration, records management, and state and local compliance requirements to support operational excellence and succession planning.
Coordinate centralization of AB 1234 Ethics Training and SB 827 Fiscal and Financial training into one system for all designated filers.
Complete integration of electronic Animal Permitting System (Clariti).
Maintain records for all completed AB 1234 and SB 827 training certificates to ensure full compliance with state-mandated disclosure requirements, promoting transparency and ethical governance.
Prepare a Request for Proposal (RFP) for an Agenda Management System, evaluate submissions, and award a contract to improve efficiency, accessibility, and legislative workflow management.
Implement the citywide centralized records management system, including workflows, digital archiving, and conversion of physical records to electronic form.
Continue to organize and streamline processes of the City Clerk’s office.
Review and enhance security measures for citywide records of all Corodata files.
Provide onboarding and quarterly training for Agenda Management (Legistar), Public Records Act Request compliance (GovQA), and Records Managmeent (Laserfiche) in collaboration with the City Attorney’s Office on topics related to the Brown Act, Public Records Act, and meeting best practices.
Review and implement the City Council Procedures and Protocls Handbook to support consistent legislative operations.
Enhance the searchable Public Records Request archive (GovQA) portal for public view and access.
City Clerk
FY2026-27 Proposed Budget | South San Francisco Page 274 Enhance the use of social media platforms to increase civic engagement, expand public outreach, and expand community partnerships.
Continue to provide support to City Council, internal departments, and members of the public to ensure efficient operations, informed decision-making, and responsive services.
BUDGET HIGHLIGHTS FOR FISCAL YEAR 2026-27:
$10,000 - Staff training and professional development to obtain designations for Deputy City Clerk as Certified Municipal Clerk (CMC); Assistant City Clerk as Master Municipal Clerk (MMC) and Notary Public certifications for multiple positions.
$5,000 - Yearly maintenance cost of eScribe, Advisory Board Manager. $15,000 - Yearly maintenance cost of GovQA, the City’s Automated Public Records Act program. $15,000 - Yearly maintenance cost of Legistar (Granicus), the City’s Automated Agenda Management System and ILA Translate Live, translation equipment.
$10,000 - Yearly maintenance of Granicus DisclosureDocs, the City’s electronic financial disclosure software for Fair Political Practices Commission forms and Ethics Training (AB1234).
City Clerk
FY2026-27 Proposed Budget | South San Francisco Page 275 Key Performance Measures
Key Performance Measures
FY 2024
Actual
FY 2025
Actual
FY 2026
Projected
FY 2027
Proposed
Public Access to Information and Public Records Act (PRA):
Number of Public Records Act requests processed by the City Clerk's Office
405 487 586 704
Number of Public Records Act requests processed with
assistance from the City Attorney's office
292 302 312 323
Number of public records requests received annually 697 789 893 1011 Fair Political Practice Commission (FPPC) Filing Compliance Total number of FPPC Form 700 Conflict of Interest filings overseen by the City Clerk's office.
230 271 280 290
Passports:
Met certification to comply with the Department of State - Passport Acceptance Agency standards.
Yes Yes Yes Yes
Number of passports processed. 455 213 250 300
Meetings:
Number of agendas developed for public meetings. 57 63 65 65 Percentage of agenda/Public Notices published on or before statutory time period
100% 100% 100% 100%
Records Management:
Number of contracts processed annually. 507 655 846 1093 Board, Commission and Committees
Number of applications processed for advisory bodies 40 42 44 50 City Clerk
FY2026-27 Proposed Budget | South San Francisco Page 276 Organizational Chart
Budget Note
This department collects no revenue and is funded solely by the General Fund, so only Expense by Category detail is shown.
City Clerk
FY2026-27 Proposed Budget | South San Francisco Page 277 Expenditure Summary
Historical Expenditures Across Department
Expenditures by Category
Expenditures by Category
Interdepartmental Supplies And Services Salaries And Benefits In FY2027, the City Clerk's total expenditures increased by 15.86% to $1.6 million compared to FY2026. The largest expenditure category remained Salaries and Benefits at $1.1 million, representing 69.98% of the total budget. This category saw a modest increase of $17,794 or 1.63% from the previous year.
Supplies and Services experienced the most significant growth, rising by $193,579 or 92.88% to $402,007, and now account for 25.39% of total expenditures. This marks a notable reversal from the prior year's decrease in this category.
Expenditures Actual Expenditures Budgeted
FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
$$997733KK
$$$111,,,222000888KKK
$$$111,,,333666666KKK
$$$111,,,555888333KKK
FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
City Clerk
FY2026-27 Proposed Budget | South San Francisco Page 278 Interdepartmental costs also increased by $5,400 or 7.95%, reaching $73,345 and comprising 4.63% of the total budget.
Overall, the FY2027 budget reflects a substantial increase in Supplies and Services alongside smaller increases in Salaries and Benefits and Interdepartmental expenses.
FY27 Expenditures by Category
Salaries And Benefits $1,107,915 69.98%
Supplies And Services $402,007 25.39%
Interdepartmental $73,345 4.63%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Salaries And Benefits $ 890,538 $ 1,090,121 $ 1,090,121 $ 1,107,915 1.63% Supplies And Services $ 262,370 $ 208,428 $ 208,428 $ 402,007 92.88% Interdepartmental $ 55,282 $ 67,945 $ 67,945 $ 73,345 7.95% Total Expenditures $ 1,208,190 $ 1,366,494 $ 1,366,494 $ 1,583,267 15.86%
1.58M
Expenditures by Category
City Clerk
FY2026-27 Proposed Budget | South San Francisco Page 279 $ 200,000 Elections
(6,421) Actuals-Based Budget Alignment
Personnel Summary
Status Job Code Position Title
2025-26
Approved FTE
2026-27
Planned
FTE
Elected-FT E100 Elected City Clerk 1.00 1.00
SUBTOTAL Elected 1.00 1.00
Full Time M830 Assistant City Clerk 1.00 1.00
Full Time O320 Deputy City Clerk 1.00 1.00
Full Time O415 City Clerk Records Technician 1.00 1.00
Full Time O310 Administrative Assistant II 1.00 1.00
SUBTOTAL Full Time 4.00 4.00
TOTAL FTE- City Clerk 5.00 5.00
Adjustments to Base Budget
This section provides a detailed summary of adjustments to the base budget. The base budget reflects ongoing items carried forward from the FY 2025–26 base budget and serves as the foundation for the FY 2026–27 financial plan.
Adjustments presented below reflect all known and anticipated changes.
FY 2026-27 Changes and Highlights
Positions:
None
Supplies and Services:
City Clerk
FY2026-27 Proposed Budget | South San Francisco Page 280 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/INITIATIVE HIGHLIGHTS IN FISCAL YEAR
2025-26:
Legislative Actions
Drafted or worked with staff on drafting the following ordinances and assisted staff in processing them for adoption:
Municipal Code amendment to implement additional regulations and programs related to solid waste and recycling under SB 1383.
Developed a draft Municipal Code amendment to the Trees and Sidewalks regulations for abutting property owners, to be presented to Council for consideration.
Developed a draft Municipal Code amendment to the Sewer lateral regulations, to be presented to Council for consideration.
Adoption of mooring regulations to provide regulations for moorings in the City’s navigable waterways.
Developed draft regulations of campaign signs and campaigning inside residential rental property.
Worked with staff on ordinances for relocation benefits for residents displaced as a result of uninhabitable conditions.
Assisted with adoption of an ordinance updating animal control regulations.
Developed Municipal Code amendment to adopt a pavement cut moratorium, a utility pavement cut fee, and a heavy construction vehicle fee, to be presented to Council for consideration.
Assisted City staff with completion and implementation of the General Plan update, CEQA analysis, and related Zoning Code/Climate Action Plan update, and the processing of new development projects affected by the update.
Assisted City staff with implementation of housing and zoning ordinance update programs in the 2023-2031 Housing Element.
Assisted City staff with proposed Orange Memorial Park and Centennial Trail Master Plan implementation issues.
Assisted City staff with the environmental documents, contracting documents, and utilities for Linden Park.
City Attorney
FY2026-27 Proposed Budget | South San Francisco Page 281 Provided guidance regarding application of updated Business License Tax, including to single room rentals.
Oyster Point Development Project
The City Attorney's Office continued to assist with the Oyster Point Development Project, including:
Oversight Board approval of FY25-26 ROPS of the Successor Agency Encroachment and Maintenance Agreements and related easements/access agreements for Phases ID – IVD; and
The Oyster Point Sanitary Sewer Pump Station Relocation project and related reimbursement agreement with Kilroy.
Economic Development and Planning
Assisted with approval of the City’s first AB 2011 project at 500/520 Linden Ave.
Assisted with processing of the City’s first AB 130 project at 1487 Huntington Avenue.
Assisted with the City’s continued implementation of its ADU ordinance and compliance with state law updates.
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:
Acquisition loan for the Metro Hotel project;
Surplus Land Act compliance and related purchase and sale agreement matters regarding proposed hotel development at Oyster Point with Ensemble Investments;
Negotiate and draft terms for a Development Agreement at 800 Dubuque Ave; Coordinate with Planning and Public Safety staff regarding necessary public access easements for 40 Airport Blvd housing development project;
Negotiate and draft terms for a Development Agreement at 175 Sylvester and 100 E. Grand.
Assisted City staff with the PUC site development delays, grant applications, and additional property acquisitions for related roadway projects.
Assisted with the acquisition process for a County Chapter 8 sale of property.
Advised staff regarding multiple housing and development issues.
Assisted the City with negotiation and approval of an MOU with San Mateo County for the Ramada Inn Homekey project.
Continue to assist the City with various follow-up agreement drafting and execution issues for the Southline development project.
Continue to assist the City with negotiation of the In-N-Out project and CEQA review for projects at 932 and 972 El Camino Real.
Continue to assist the City with the review of the billboard project at 1 Oyster Point.
Continue to assist the City with matters related to the Amazon Parcel Hub project at 1000 San Mateo Avenue.
Reviewed and advised on CEQA documents for applicant projects, including but not limited to:
101 Utah Avenue Mixed Use Project
Gateway (Railroad Avenue) Townhouse Project
Boys and Girls Club in Orange Park Project, including ground lease negotiations with City Manager’s Office 1341 San Mateo Avenue Project
360 Alta Vista Subdivision Project
Advised staff regarding determination and appeal hearing for enforcement of the City’s Tenant Relocation Payment Ordinance for tenants displaced due to substandard housing at 432 Railroad Avenue.
City Attorney
FY2026-27 Proposed Budget | South San Francisco Page 282 Worked with staff on multiple potential land acquisition opportunities, including negotiating strategy and legal compliance issues.
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:
Advised 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; prepared utility easement agreement for the Broadband Expansion Project and Smart Corridor Expansion Project.
Assisted with contracting for the community Wi-Fi program Assisted with negotiation and drafting of a lease agreement with AT&T for a telecommunication facility at the Miller Ave. Garage rooftop space.
Assisted with review of various open trenches, colocation, and fiber optic deployment issues with various telecommunication providers.
Assisted with the review and negotiation of various technology procurement and SaaS agreements.
Assisted staff with updating the City’s IT policies, including establishing the City’s first AI policy.
Public Works and Contracting
Assisted staff with the provision of certain public services and other public works projects, including the following:
Project management and contractor coordination for the Orange Memorial Park Swim Center Project; Advice regarding CEQA preparation and procurement issues for the Linden Park project.
Assisted with land acquisition, procurement, and CEQA issues for the Fire Station 63 project.
Assist with various efforts to partner with state and regional agencies for cooperative projects such as Smart Corridor and Colma Creek Flood Channel maintenance projects.
Managed litigation against PG&E and MGE related to storm drain damage resulting in a successful settlement for the City.
Assist staff with agreement drafting and implementation of the South City Shuttle Program, including vendor procurement and negotiation with the Town of Colma.
Assist staff with negotiation and implementation of various cooperative arrangements with neighboring jurisdictions for street paving/maintenance and similar public works projects.
Advised staff in drafting lease and concessionaire agreement for café space in the Library | Parks and Recreation Center.
City Procurements
Establish streamlined contract review and approval process to shorten review timing and promote efficiency.
Prepare updates to the City’s contract templates and related procurement documents.
Review various procurement options for professional services and advise on potential options.
Assisted City staff with various professional services, events management, and sole-source procurements.
Code Enforcement
Advised staff on matters related to enforcement of the City’s Tenant Relocation Payment Ordinance for tenants displaced due to substandard housing.
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.
City Attorney
FY2026-27 Proposed Budget | South San Francisco Page 283 Assisted staff regarding enforcement of the City’s sale of cannabis ordinance.
Worked with the City Manager’s Office and Code Enforcement on legislative updates and implementation plan for marine debris and abandoned vessels.
Continued to assist with cross-departmental problem properties at regular meetings.
Represented the City in prosecuting municipal code violations.
Miscellaneous-Additional City Operations
Worked with multiple departments on updates to development impact and other fees in light of new case law.
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, SB 827, the Public Records Act, and sexual harassment prevention.
Assisted the City Clerk’s Office and other departments with issues related to the approximately 130 public records requests received since July 1, 2025. Drafted guidance on the California Public Records Act to assist staff in review of public records requests. Coordinated with the City Clerk’s Office to provide PRA training for all department record custodians.
Provided support to the 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 to the Police Department through the adjudication of Gun Violence Restraining Orders, Municipal Code violation misdemeanors, and Weapons Confiscation Petitions.
Provided support to the Police Department through the opposition of Pitchess Motions.
Provided continuing support and advice to the South San Francisco Conference Center Authority.
Provided legal advice to the Youth Commission.
Advised the City with HIPAA compliance requirements.
OBJECTIVES FOR FISCAL YEAR 2026-27:
Continue to assist City Council with downtown and business development initiatives.
Assist the City with processing and planning for transit-development oriented residential projects pursuant to SB 79 (2025) and related potential regional planning coordination.
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 Staff with the review and process of streamlined housing development projects, including but not limited to AB 2011 and state density bonus projects.
Continue to assist the City with implementation of ordinances implementing new programs listed above.
Assist City staff with implementation of the 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.
City Attorney
FY2026-27 Proposed Budget | South San Francisco Page 284 Continue to assist City staff with the preparation, drafting and adoption of new ordinances.
Continue to assist City staff with management of an increasing influx of PRA requests.
Assist the Police Department with Police Litigation matters, including compliance with AB 2621 and AB 451 to update policies for gun violence restraining orders and other restraining orders.
BUDGET HIGHLIGHTS FOR FISCAL YEAR 2026-27:
The General Fund budget for FY 2026-27 has been adjusted to reflect actual work levels.
Organizational Chart
Budget Note
This department collects no revenue and is funded solely by the General Fund, so only Expense by Category detail is shown.
City Attorney
FY2026-27 Proposed Budget | South San Francisco Page 285 Expenditure Summary
Historical Expenditures Across Department
Expenditures by Category
Historical Expenditures by Category
Interdepartmental Supplies And Services
Expenditures Actual Expenditures Over Budget Expenditures Budgeted FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
$2M
$2M
$2M $1M
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
City Attorney
FY2026-27 Proposed Budget | South San Francisco Page 286 FY27 Expenditures by Category
Supplies And Services $1,419,841 99.52%
Interdepartmental $6,900 0.48%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Supplies And Services $ 2,098,488 $ 1,515,717 $ 1,515,717 $ 1,419,841 -6.33% Interdepartmental $ 8,108 $ 1,994 $ 1,994 $ 6,900 246.04% Total Expenditures $ 2,106,596 $ 1,517,711 $ 1,517,711 $ 1,426,741 -5.99% Revenue Summary
Historical Revenues Across Department
No data available
Revenues by Fund
Historical Revenues by Fund
1.43M
Expenditures by Category
City Attorney
FY2026-27 Proposed Budget | South San Francisco Page 287
No data available
No data available
Revenues by Object Groups
Historical Revenues by Object Groups
No data available
FY27 Revenues by Object Groups
Revenues by Fund
City Attorney
FY2026-27 Proposed Budget | South San Francisco Page 288 4% Contract Increase
(150,476
)
Actuals-Based Budget Alignment
No data available
No data available
Revenues by Revenue Source Level 2
Adjustments to Base Budget
This section provides a detailed summary of adjustments to the base budget. The base budget reflects ongoing items carried forward from the FY 2025–26 base budget and serves as the foundation for the FY 2026–27 financial plan.
Adjustments presented below reflect all known and anticipated changes.
FY 2026-27 Changes and Highlights
Positions:
None
Supplies and Services:
Revenues by Object Groups
City Attorney
FY2026-27 Proposed Budget | South San Francisco Page 289 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 delivery of high-quality services in an efficient and cost-effective manner. This includes oversight of major City-initiated 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, Diversity, Equity, and Inclusion (DEI), and Sustainability, and provides a resource for general information for the citizens of South San Francisco. City personnel are under the authority of the City Manager.
THE DEPARTMENT SUPPORTS ITS MISSION TO THE CITY
THROUGH:
Conduct regular recurring meetings with department heads, key staff, community partners and elected officials to stay abreast of successes, challenges, and progress on the City Council’s priorities. Ensure that the City Council agendas are balanced and timely to allow for the City’s business to be accomplished with opportunity for public input/comment.
The Management Analyst II serves as the staff liaison for the Equity and Public Safety Commission, which continues to review data, provide recommendations, and build community trust.
The Deputy City Manager ensures that the City continues to make progress on its Climate Action Plan and brings forth ordinances or ordinance amendments consistent with modern sustainability standards. The Deputy City Manager oversees and coordinates the City’s cross-departmental environmental initiatives.
Ensuring that on a biennial basis, the City continues to assess core services through statistically significant community surveys.
ACCOMPLISHMENT/INITIATIVE HIGHLIGHTS IN FISCAL YEAR
2025-26:
Hosted the Cultura Fest on Grand Avenue
Ongoing Linden Park design and outreach efforts
Facilitated stakeholder meetings for community input on Veterans’ Memorial Continued the tradition of Youth in Government
Hosted biennial Citizens’ Academy
National Night Out at seven locations throughout the City Coordinated annual free drive-thru Flu shot Clinic
Supported the Fiestas Patrias event at Morelos Hall
Supported Festa Italiana at Orange Park
Supported the Domestic Violence and Human Trafficking Training at the South San Francisco Conference Center
Continued collaboration with SSFUSD on hosting Ruby Bridges Day Hosted a State of the City with plate lunches at the South San Francisco Conference Center Hosted food and toy drives during the holiday season with the help of Fire, Police and hundreds of volunteers
City Manager
FY2026-27 Proposed Budget | South San Francisco Page 290 Collaborated with Senator Josh Becker’s Office on Senate Bill 390 to address a loophole in the Mello-Roos Act and position the City to move forward with a Community Facilities District for East of 101 Helped community prepare for AB413 – Daylighting Law with updated communications Continue to track all state and federal legislation pertinent to the City’s interests Continue to collaborate and build relationships with intergovernmental agencies in San Mateo County OBJECTIVES FOR FISCAL YEAR 2026-27:
Lead efforts to identify path forward for long-term fiscal sustainability, including evaluation of operating budget for efficiencies and reductions and revenue enhancement.
Monitor delivery of departmental goals associated with implementation of the General Plan and Climate Action Plan.
Continue City-wide National Night Out program.
Implement recommendations of the Racial and Social Equity Plan.
Enhance city-wide volunteer coordination
Near completion of construction of the new Orange Memorial Park Aquatic Center.
As a certified Age Friendly City, continue to implement goals identified by the Age Friendly Steering Committee.
BUDGET HIGHLIGHTS FOR FISCAL YEAR 2026-27:
Limited term funding for enforcement of the Mooring Regulations Ordinance Funding for celebration of the semiquincentennial, America 250 Continue funding Sister Cities Program
Continue funding for the implementation of an updated and more robust Climate Action Plan with an emphasis on intradepartmental collaboration on all sustainability initiatives.
Key Performance Measures
Key Performance Measures
FY 2024
Actual
FY 2025
Actual
FY 2026
Projected
FY 2027
Proposed
Community Engagement. The performance measures tracked ensure we focus on continuing to engage the community.
# of Facebook followers City Hall 9,137 10,059 11,000 15,000 # of Instagram followers City Hall 5,522 8,802 10,000 12,000 # of X (formerly known as Twitter) followers City Hall 5,331 5,326 5,300 5,300 # of press releases, and Mayor's letters sent via email 196 100 100 100 # of printed all city newsletters 1 2 2 2
City Manager
FY2026-27 Proposed Budget | South San Francisco Page 291 Organizational Chart
Revenues by Source
Historical Revenues by Source
Other Revenues Revenue From Other Agencies
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Other Revenues $ 113,333 - - - -
Total Revenues $ 113,333 - - - -
$$223344KK
$$111133KK
0 0
FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
Revenues by Object Groups
City Manager
FY2026-27 Proposed Budget | South San Francisco Page 292 Expenditure Summary
Historical Expenditures Across Department
Expenditures by Fund
Historical Expenditures by Fund
Measure W General Fund
Expenditures Actual Expenditures Budgeted
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
$4M
$5M
$6M
$4M
$4M
$5M
$4M
FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M
City Manager
FY2026-27 Proposed Budget | South San Francisco Page 293 FY27 Expenditures by Fund
General Fund $4,238,936 96.22%
Measure W $166,743 3.78%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
General Fund $ 3,428,416 $ 4,849,323 $ 4,996,428 $ 4,238,936 -12.59% Measure W $ 349,738 $ 159,345 $ 159,345 $ 166,743 4.64% Total Expenditures $ 3,778,155 $ 5,008,668 $ 5,155,773 $ 4,405,679 -12.04% Expenditures by Category
Expenditures by Category
Interdepartmental Supplies And Services Salaries And Benefits
4.41M
Expenditures by Fund
$4M
$4M
$5M
$4M
FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M
City Manager
FY2026-27 Proposed Budget | South San Francisco Page 294 FY27 Expenditures by Category
Salaries And Benefits $3,381,130 76.74%
Supplies And Services $860,151 19.52%
Interdepartmental $164,398 3.73%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Salaries And Benefits $ 2,831,293 $ 3,396,194 $ 3,396,194 $ 3,381,130 -0.44% Supplies And Services $ 802,489 $ 1,455,945 $ 1,603,050 $ 860,151 -40.92% Interdepartmental $ 144,372 $ 156,529 $ 156,529 $ 164,398 5.03% Total Expenditures $ 3,778,155 $ 5,008,668 $ 5,155,773 $ 4,405,679 -12.04%
4.41M
Expenditures by Category
City Manager
FY2026-27 Proposed Budget | South San Francisco Page 295 Personnel Summary
Status
Job
Code
Position Title
2025-
26 Appro
ved
FTE
2026-
27 Plann
ed FTE
Full Time N115 City Manager 1.00 1.00
Full Time N100 Assistant City Manager 1.00 1.00
Full Time N120 Deputy City Manager 1.00 2.00
Full Time M310 Communications Manager 1.00 1.00
Full Time N195 Director of Capital Projects 1.00 0.00
Full Time M760 Principal Engineer 1.00 1.00
Full Time M540 Diversity, Equity and Inclusion Officer 1.00 0.00 Full Time M560 Management Analyst II 1.00 1.00
Full Time M570 Management Analyst I 0.00 1.00
Full Time O410 Executive Assistant to the City Manager 1.00 0.00 Full Time O310 Administrative Assistant II 2.00 2.00
SUBTOTAL Full Time 11.00 10.00
Hourly X280 Miscellaneous Hourly 0.08 0.08
SUBTOTAL Hourly 0.08 0.08
TOTAL FTE- City Manager 11.08 10.08
City Manager
FY2026-27 Proposed Budget | South San Francisco Page 296 Adjustments to Base Budget
This section provides a detailed summary of adjustments to the base budget. The base budget reflects ongoing items carried forward from the FY 2025–26 base budget and serves as the foundation for the FY 2026–27 financial plan.
Adjustments presented below reflect all known and anticipated changes.
FY 2026-27 Changes and Highlights
Positions:
$ (227,687)
Remove 1.0 FTE Diversity, Equity and Inclusion Officer, this function has tradition to the existing Management Analyst II position with additional scope.
0 Director of Capital Projects title change to Deputy City Manager; no budget impact. 0 Executive Assistant to the City Manager title change to Management Analyst I; no budget impact. $ (227,687) TOTAL
Supplies and Services:
$ (595,794) - Actuals-Based Budget Alignment
City Manager
FY2026-27 Proposed Budget | South San Francisco Page 297 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
2025-26:
Completed FY2024-25 financial audit and Annual Comprehensive Financial Report (ACFR) in a timely manner and received the Certificate of Achievement for Excellence in Financial Reporting Award from the Government Finance Officers Association (GFOA)
Received the GFOA Distinguished Budget Award for FY 2025-26 Maintained a AAA bond rating
Successfully modernized and implemented the update to the Business License Tax and passed the ballot measure by over 80%
Began the Enterprise Resource Planning Software Implementation Completed an RFP process and awarded contract for Sales Tax Advisor Completed the transition to HdL Companies Transient Occupancy Tax (TOT), parking taxes, and business licenses tax administration and compliance services
OBJECTIVES FOR FISCAL YEAR 2026-27:
Complete implementation of the selected Enterprise Resources Planning software Complete FY2025-26 audit and issue Annual Comprehensive Financial Statements (ACFR) and all the statutory reports in a timely manner.
Maintain a AAA Bond Rating
Obtain GFOA Certificate of Excellence in Financial Reporting for FY2025-26 Obtain GFOA Distinguished Budget Award for FY 2026-27.
Finance
FY2026-27 Proposed Budget | South San Francisco Page 298 Implement new Governmental Accounting Standards Board (GASB) Accounting Pronouncements Explore revenue enhancement strategies to ensure long-term fiscal sustainability Key Performance Measures
Key Performance Measures
FY 2024
Actual
FY 2025
Actual
FY 2026
Projected
FY 2027
Proposed
The City's Annual Budget receives the Government Finance Officers Association Distinguished Budget Presentation
Yes Yes Yes Yes
The City's Annual Comprehensive Finance Report (ACFR)
receives the Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting
Yes Yes Yes Yes
The City's Annual Comprehensive Finance Report is completed by December 31st
Yes Yes Yes Yes
Percent of months City's investment portfolio complies with investment policy
100% 100% 100% 100%
Organizational Chart
*Underfilled positions:
Accountant I is underfilling the Management Analyst II position. 1 FTE Accounting Assistant II is underfilling the Accounting Technician position.
Finance
FY2026-27 Proposed Budget | South San Francisco Page 299 Budget Note
This department collects no revenue so no revenue detail is provided.
Expenditure Summary
Historical Expenditures Across Department
Expenditures by Fund
Historical Expenditures by Fund
Measure W General Fund
Expenditures Actual Expenditures Budgeted
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
$4M
$5M
$3M $3M
$4M
$5M
FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M
Finance
FY2026-27 Proposed Budget | South San Francisco Page 300 FY27 Expenditures by Fund
General Fund $4,586,901 100.00%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
General Fund $ 3,364,893 $ 4,329,481 $ 4,572,875 $ 4,586,901 5.95% Measure W - $ 20,086 $ 20,086 - -100.00%
Total Expenditures $ 3,364,893 $ 4,349,566 $ 4,592,961 $ 4,586,901 5.46% Expenditures by Category
Expenditures by Category
Interdepartmental Supplies And Services Salaries And Benefits
4.59M
Expenditures by Fund
$3M $3M
$4M
$5M
FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M
Finance
FY2026-27 Proposed Budget | South San Francisco Page 301 FY27 Expenditures by Category
Salaries And Benefits $3,760,349 81.98%
Supplies And Services $499,072 10.88%
Interdepartmental $327,481 7.14%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Salaries And Benefits $ 3,056,758 $ 3,534,774 $ 3,534,774 $ 3,760,349 6.38% Supplies And Services $ 169,671 $ 505,748 $ 749,142 $ 499,072 -1.32% Interdepartmental $ 138,463 $ 309,045 $ 309,045 $ 327,481 5.97% Total Expenditures $ 3,364,893 $ 4,349,566 $ 4,592,961 $ 4,586,901 5.46%
4.59M
Expenditures by Category
Finance
FY2026-27 Proposed Budget | South San Francisco Page 302 Personnel Summary
Status Job Code Position Title
2025-26
Approved FTE
2026-27
Planned
FTE
Full Time N145 Director of Finance 1.00 1.00
Full Time M845 Deputy Finance Director 1.00 1.00
Full Time M770 Financial Services Manager 2.00 2.00
Full Time M630 Accounting Supervisor 1.00 1.00
Full Time M560 Management Analyst II 1.00 1.00
Full Time M610 Financial Analyst II 2.00 2.00
Full Time M625 Senior Accountant 1.00 1.00
Full Time M100, M620 Accountant I/II 1.00 1.00
Full Time O275, O270 Payroll Specialist I/II 2.00 2.00
Full Time A480, A225 Accounting Assistant I/II 2.00 2.00 Full Time A230 Accounting Technician 1.00 1.00
Full Time O310 Administrative Assistant II 1.00 1.00
SUBTOTAL Full Time 16.00 16.00
Hourly X370 Mail Courier 0.30 0.30
SUBTOTAL Hourly 0.30 0.30
TOTAL FTE- Finance 16.30 16.30
Adjustments to Base Budget
This section provides a detailed summary of adjustments to the base budget. The base budget reflects ongoing items carried forward from the FY 2025–26 base budget and serves as the foundation for the FY 2026–27 financial plan.
Adjustments presented below reflect all known and anticipated changes.
FY 2026-27 Changes and Highlights
Positions:
None
Supplies and Services:
(6,676) - Actuals-Based Budget Alignment
Finance
FY2026-27 Proposed Budget | South San Francisco Page 303 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).
Expenditure Summary
Historical Expenditures Across Department
Revenues by Object Groups
Historical Revenues by Object Groups
Other Revenues
Expenditures Actual Expenditures Over Budget Expenditures Budgeted FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M
$13M
$15M
0 $35K
0 0
FY2024 FY2025 FY2026 FY2027
0 $10K
$20K
$30K
$40K
Non-Departmental
FY2026-27 Proposed Budget | South San Francisco Page 304 FY27 Revenues by Object Groups
No data available
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Other Revenues $ 35,125 - - - -
Total Revenues $ 35,125 - - - -
Expenditures by Fund
Historical Expenditures by Fund
General Fund Ssf Employee Def Comp Trust Oversight Internal Service Fund General Fund expenditures are budget negative as $8M in projected salary savings in the General Fund are budget in Non-Departmental.
Revenues by Object Groups
$12M
$13M $13M $4M
FY2024 FY2025 FY2026 FY2027
-$10M
0 $10M
$20M
Non-Departmental
FY2026-27 Proposed Budget | South San Francisco Page 305 FY27 Expenditures by Fund
Internal Service Fund $11,379,000 266.35%
Ssf Employee Def Comp Trust
Oversight
$33,600 0.79%
General Fund -$7,140,424 -167.14%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
General Fund $ 1,221,366 $ 1,394,367 $ -3,654,846 $ -7,140,424 -612.09% Internal Service Fund $ 11,621,046 $ 11,114,000 $ 14,219,104 $ 11,379,000 2.38% Ssf Employee Def Comp Trust
Oversight
$ 35,695 $ 33,600 $ 33,600 $ 33,600 -
Total Expenditures $ 12,878,107 $ 12,541,967 $ 10,597,857 $ 4,272,176 -65.94% Expenditures by Category
Expenditures by Category
Capital Outlay Salaries And Benefits Supplies And Services
4.27M
Expenditures by Fund
$12M
$13M $13M
$4M
FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
Non-Departmental
FY2026-27 Proposed Budget | South San Francisco Page 306 FY27 Expenditures by Category
Salaries And Benefits $1,672,000 39.14%
Capital Outlay $1,464,000 34.27%
Supplies And Services $1,136,176 26.59%
Category FY 2026 Adopted Budget FY 2027 Budgeted
FY 2026 Adopted
Budget vs. FY 2027
Budgeted (% Change)
Salaries And Benefits $2,822,000.00 $1,672,000.00 -40.75% Supplies And Services $8,255,966.60 $1,136,175.60 -86.24% Capital Outlay $1,464,000.00 $1,464,000.00
Total Expenditures $12,541,966.60 $4,272,175.60 -65.94% Adjustments to Base Budget
This section provides a detailed summary of adjustments to the base budget. The base budget reflects ongoing items carried forward from the FY 2025–26 base budget and serves as the foundation for the FY 2026–27 financial plan.
Adjustments presented below reflect all known and anticipated changes.
FY 2026-27 Changes and Highlights
Positions:
None
Supplies and Services:
(534,791) - Actuals-Based Budget Alignment
4.27M
Expenditures by Category
Non-Departmental
FY2026-27 Proposed Budget | South San Francisco Page 307 Human Resources
MISSION STATEMENT:
The Human Resources Department serves as a cooperative and engaged partner in support of 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/INITIATIVE HIGHLIGHTS IN FISCAL YEAR
2026-27:
Completed labor negotiations for successor MOUs with 2 employee bargaining units.
In collaboration with IT and Finance, successfully completed implementation of Workday Human Capital Management and payroll from planning and configuration through end-to-end testing, and remain on track for go-live in fall, 2026
Conducted 66 recruitments (open and promotional) for full-time regular positions.
Developed and implemented 5 new or amended job classifications to facilitate departmental staffing needs and restructuring.
Onboarded 45 new full-time employees, and administered 20 internal promotions.
Hosted 2 Regional Training and Consortium Workshops for City employees.
Conducted 5 mental health wellness workshops through the City’s Employee Assistance Program provider.
Implemented a new platform for Citywide online training, conducted training for all City employees for Harassment/Discrimination Prevention and Workplace Violence Prevention.
Updated and implemented the City’s exit interview and survey procedures.
Implemented quarterly Management Forums for intradepartmental education, communication and policy updates.
Convened Employee Benefits Committee to review options for City medical benefits to ensure the continuity of high-quality health plans while containing costs for the City and employees.
OBJECTIVES FOR FISCAL YEAR 2026-27:
Complete Workday implementation phase 1 and begin phase 2 (recruiting, talent and learning modules) in early 2027.
Complete successor MOU negotiations with six employee bargaining units with Memorandums of Understanding expiring in July 2027.
Complete a total compensation study for all full-time employee units, review and update the City’s compensation strategy.
Implement a manager and supervisor training curriculum in conjunction with quarterly management forums.
Human Resources
FY2026-27 Proposed Budget | South San Francisco Page 308 Convene an Employee engagement committee to advise on events and City-wide communication and engagement strategies, conduct a second City-wide survey in fall, 2026.
Complete review and update of the City’s Personnel Rules and Regulations and Administrative Instructions.
Assist in the development of a fiscal sustainability strategy by conducting or facilitating staffing studies of City departments.
Key Performance Measures
Key Performance Measures
FY 2024
Actual
FY 2025
Actual
FY 2026
Projected
FY 2027
Proposed
Average Vacancy Rate (Regular F/T and P/T) 9.8% 9.7% 8.5% 5% Voluntary Turnover Rate (Regular F/T and P/T) 8.9% 7.6% 7.3% 5% New hires (Regular F/T and P/T) 62 37 45
New hires (Hourly P/T) 146 99
Promotions (Regular F/T and P/T) 48 18 20
Internships (High-School) 17 4 3 4
Internships (College/Graduate level) 4 4
OSHA-Recordable Injury Rate (Recordable Injuries per 100 FTE) 16.28 12.08 12 Lost Time Injury Frequency Rate (Injuries with lost time over 100 FTE)
4.86 6.17 6
Organizational Chart
Human Resources
FY2026-27 Proposed Budget | South San Francisco Page 309 Budget Note
This department collects no revenue and is funded solely by the General Fund, so only Expense by Category detail is shown.
Expenditure Summary
Historical Expenditures Across Department
Expenditures by Category
Expenditures by Category
Interdepartmental Supplies And Services Salaries And Benefits Expenditures Actual Expenditures Over Budget Expenditures Budgeted FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
$4M
$3M
$3M $3M
$4M
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
$4M
Human Resources
FY2026-27 Proposed Budget | South San Francisco Page 310 FY27 Expenditures by Category
Salaries And Benefits $2,703,814 75.83%
Supplies And Services $700,914 19.66%
Interdepartmental $161,117 4.52%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Salaries And Benefits $ 2,469,943 $ 2,523,279 $ 2,523,279 $ 2,703,814 7.15% Supplies And Services $ 545,770 $ 364,284 $ 421,069 $ 700,914 92.41% Interdepartmental $ 55,191 $ 151,536 $ 151,536 $ 161,117 6.32% Total Expenditures $ 3,070,905 $ 3,039,100 $ 3,095,885 $ 3,565,846 17.33%
3.57M
Expenditures by Category
Human Resources
FY2026-27 Proposed Budget | South San Francisco Page 311 $ 310,000 Compensation Study and Labor Contract Negotiations 30,000 Staffing study
(3,370) Actuals-Based Budget Alignment
$ 336,630 TOTAL
Personnel Summary
Status Job Code Position Title
2025-26
Approved FTE
2026-27
Planned
FTE
Full Time N130 Director of Human Resources 1.00 1.00
Full Time M775 Human Resources Manager 2.00 2.00
Full Time M271 Senior Human Resources Analyst 2.00 2.00 Full Time M700, M270 Human Resources Analyst I/II 2.00 2.00 Full Time O265 Human Resources Technician 3.00 3.00
SUBTOTAL Full Time 10.00 10.00
Hourly X115 Intern Hourly 0.17 0.17
SUBTOTAL Full Time 0.17 0.17
TOTAL FTE- Human Resources 10.17 10.17
Adjustments to Base Budget
This section provides a detailed summary of adjustments to the base budget. The base budget reflects ongoing items carried forward from the FY 2025–26 base budget and serves as the foundation for the FY 2026–27 financial plan.
Adjustments presented below reflect all known and anticipated changes.
FY 2026-27 Changes and Highlights
Positions:
None
Supplies and Services:
Human Resources
FY2026-27 Proposed Budget | South San Francisco Page 312 Economic and Community Development
MISSION STATEMENT:
The Economic and Community Development Department 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 Building, Planning, Housing, and Economic Development Divisions.
THE DEPARTMENT SUPPORTS ITS MISSION TO THE
CITY THROUGH:
Overseeing and maintaining quality development and economic vitality.
Building a beautiful city and fostering high-quality urban design through the management of the General Plan and other land use plans, regulations, and initiatives.
Overseeing the regulatory functions in a way that assures balanced, high-quality development and safeguards life, property, and public welfare in buildings.
Supporting local businesses and fostering a vibrant, balanced source of jobs for local residents.
Achieving the highest level of customer service through teamwork, dedication, initiative, innovation, and continuous learning, training, and adoption of best practices.
Maintaining a work culture that is professional, supportive, trusting, honest, fast-paced, fun, genuine, and respectful.
ACCOMPLISHMENT/INITIATIVE HIGHLIGHTS IN FISCAL YEAR
2025-2026:
Total Permits issued: 2,365
Total Inspections: 13,170
Total ADU permits issued: 46
Total Fees Charged fromBuilding (excludes Planning, Engineering or Fire): $8,601,021 Worked with the City Information Technology Department to test and implement new permitting software.
Transitioned to an online monitoring program for transportation demand management (TDM)participants, in partnership with commute.org
Received TDM policy exemption from C/CAG, based on the City’s more stringent TDM requirements.
Completed and adopted a Commercial and Residential Anti-Displacement Roadmap led by a Community Advisory Committee.
At the Economic Advancement Center (EAC) – ensured continuing small business and workforce development support services.
Expanded service at theEAC, which now houses nine non-profit groups providing a variety of wrap-around and economic mobility support.
Received$10,000 in grant funds (Genentech Civic Fund) to bring the 2 Lunar New Year Night Market with over 2,000 attendees.
Continued to support the Promotores program; the top three services requested were housing, medical insurance assistance, and immigration legal aid.
Supported landlords and tenanst with connections to resources, rental assistance, and relocation assistance.
Assisted a total of 37 households (81 individuals, 27 being children) by providing Emergency Rental Assistance
Processed several projects per state streamlining laws in neighborhoods identified in the City’s newGeneral Plan 500 and 522 Linden ( 100% affordable), 170-180 South Spruce; Railroad Avenue row homes; and 1487 Huntington
Continued ADU permitting and production / alignment with state ADU laws. nd
Economic and Community Development
FY2026-27 Proposed Budget | South San Francisco Page 313 Reviewed our first housing project East of 101 since new zoning implemented in 2022: 101 Utah Processed entitlements for In-n-Out Burger on El Camino Real, including negotiating community benefit for new traffic signal at ECR / Southwood / 1 Street.
Partnered with Capital Projects and Parks & Recreation to process entitlements for a new preschool in Westborough Park.
Reviewed the proposal for Genentech’s new Research and Early Development Center – the first largescale project to implement the Genentech 2020 Master Plan.
Executed Development Agreements to extend entitlements for Office / R&D projects, and ensure financial certainty for the City through prepayment of community benefit fees.
Received a $18,850 grant from Measure K funds, through 4 C’s of San Mateo County, to provide outreach to the community on developing childcare programs as a career pathway.
Attended BIO 2025 in Boston, MA & 2026 in San Diego, CA Awarded funding commitment of $7.9 million in Commercial Linkage Fees and a $1.2 million impact fee waiver for the first phase of the Rotary Gardens development to support 80 new units of senior affordable rental housing at 500 Linden.
Supported 13 Bay Area non-profits that provided housing, health, youth, fair housing, and entrepreneurship training services to approximately 500 clients, through CDBG, HOME Administration, and Housing Trust Fund funding.
Supported the installation and upgrade of 82 curb ramps citywide to improve accessibility, as well as the construction of a new ADAcompliant accessible pathway at Cypress & Pine Park using CDBG Public Improvement funds.
Committed an additional $235,000 towards the City’s Emergency Rental Assistance program.
Administered through the YMCA Community Resource Center, and assisted 33 households,accounting for a totalof 91individuals.
OBJECTIVES FOR FISCAL YEAR 2026-27:
Continue entitlements for housing & life science
General Plan Implementation
Establish Monetary Fine for TDM Enforcement, and outreach program to encourage additional participation and adherence to TDM requirements
Objective DesignStandards and Public Realm Standardsadoption Retail storefront Cannabis Ordinance
Expand Beekeeping to Commercial Zoning Districts E of 101 Continue downtown revitalization efforts – bringing more events downtown, etc.
Support Vision Zero Action Program (VZAP), a multi-department effort Continue to partner with City staff to incorporate and refine deployment of new permitting software and Business License software into the production environment.
Begin RFP for new consultant contracts for permit plan review and inspection services.
New Business Advocates Program roll out, to help streamline and ease the process of opening a new location.
Studying the feasibility, opportunities, and challenges of locating additional retail along El Camino Real, through the Urban Land Institute’s (ULI) Technical Advisory Panel (TAP) program.
Tenant and landlord education workshops in partnership with organizations such as Project Sentinel and Legal Aid Society of San Mateo County. This is a recommendation from the Anti-Displacement Community Advisory Committee supported by City Council.
Explore development pathways for City-owned land and resources towards the development and preservation of affordable housing.
Pursue grant funding opportunities to further Housing Element Programs, such as expanded availability of free legal representation for tenants facing eviction and affordable housing Ensure regulatory compliance through annual monitoring for ownership and rental units of affordable housing properties.
Support anti-displacement efforts through proactive administration of the City’s Emergency Rental Assistance Program, administered by the YMCA.
st
Economic and Community Development
FY2026-27 Proposed Budget | South San Francisco Page 314 Key Performance Measures
Key Performance Measures
FY 2024
Actual
FY 2025
Actual
FY 2026
Projected
FY 2027 Proposed
Building
Plan review turn-around times: Residential 15 15 15 15
Plan review turn-around times: Tenant Improvement 15 15 15 15 Plan review turn-around times: New Commercial 30 30 30 30 Scheduling inspections (in days) 3-5 2-5 2-5 2-5
Number of building inspections made. 16054 13014 14000 14000 Number of building permits received 3430 2796 2800 2500 Number of permit applications received online 3430 2796 2800 2500 Number of permits issued - Commercial Number of
permits issued - Residential
1275 1247 1200 1200
Number of permits issued - ADU and JADU (Accessory
Dwelling Unit / Junior Accessory Dwelling Unit)
51 40 40 40
Number of Residential VOTC (virtual over the counter)
online submittal applications
1248 1498 1300 1300
Economic Development
Through the Economic Advancement Center Small
businesses/entrepreneurs served
200 212 268 280
Through the Economic Advancement Center: Residents
served with workforce development services
130 439 450 460
Through the Economic Advancement Center: Job
placements by workforce development services
N/A 150 170 180
Through the Economic Advancement Center: Average
hourly wage by workforce development services
N/A $21.79 $26.04 $27.50
Housing
BMR ownership files monitored 100% 100% 100% 100%
BMR rental files monitored 50% 37% 40% 40%
Public service grantees serve at least 90% of client goals 43% 58% 70% 75% Number of clients served through Public Services 675 959 556 550 Number of clients served through Minor Home Repair 5 11 11 15 BMR ownership/rental compliance issues addressed 75% 100% 100% 100% Economic and Community Development
FY2026-27 Proposed Budget | South San Francisco Page 315 Planning
Public Commission Meetings Conducted (Planning
Commission (PC), Design Review Board (DRB), Bicycle and Pedestrian Advisory Committee (BPAC), volume)
24 29 22 25
Percent of Planning Application incomplete letters
processed within the statutory 30-calendar day turnaround time from the date of submittal100% # of ADUs / JADUs approved 51 30 28 30
Microsoft Bookings E-Counter Consultations Completed
(Pandemic and Post-Pandemic behavior tracking tool)
95 100 108 110
Economic and Community Development
FY2026-27 Proposed Budget | South San Francisco Page 316 Organizational Chart
*Underfilled Position:
Associate Planner is underfilling a Senior Planner position.
Economic and Community Development
FY2026-27 Proposed Budget | South San Francisco Page 317 Revenue Summary
Historical Revenues Across Department
Revenues by Fund
Historical Revenues by Fund
Special Revenue Funds General Fund
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Special Revenue Funds - - - $ 469,197 -
General Fund $ 9,673,240 $ 6,967,733 $ 7,486,483 $ 7,882,733 13.13% Total Revenues $ 9,673,240 $ 6,967,733 $ 7,486,483 $ 8,351,930 19.87% Revenue Actual Revenue Budgeted
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M
$13M
$15M
$12M
$10M
$7M
$8M
FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
Revenues by Fund
Economic and Community Development
FY2026-27 Proposed Budget | South San Francisco Page 318 Revenues by Source
Revenues by Revenue Source
Other Revenues Interest & Rent Transfers
Charges for Services Revenue From Other Agencies Licenses & Permits FY27 Revenues by Source
Licenses & Permits $5,708,000 68.34%
Revenue From Other Agencies $1,172,906 14.04%
Charges for Services $754,733 9.04%
Transfers $650,000 7.78%
Interest & Rent $66,291 0.79%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Licenses & Permits $ 8,482,367 $ 5,708,000 $ 6,308,000 $ 5,708,000 - Revenue From Other Agencies $ 168,419 $ 480,000 $ 398,750 $ 1,172,906 144.36% Charges for Services $ 1,007,454 $ 754,733 $ 754,733 $ 754,733 - Interest & Rent - $ 25,000 $ 25,000 $ 66,291 165.16%
Other Revenues $ 15,000 - - - -
Transfers - - - $ 650,000 -
Total Revenues $ 9,673,240 $ 6,967,733 $ 7,486,483 $ 8,351,930 19.87% $12M
$10M
$7M
$8M
FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
8.35M
Revenues by Source
Economic and Community Development
FY2026-27 Proposed Budget | South San Francisco Page 319 Expenditure Summary
Historical Expenditures Across Department
Expenditures by Fund
Historical Expenditures by Fund
Internal Service Fund Parking District Fund Special Revenue Funds General Fund
Expenditures Actual Expenditures Over Budget Expenditures Budgeted FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M
$13M
$15M
$12M $12M $11M
$12M
FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
Economic and Community Development
FY2026-27 Proposed Budget | South San Francisco Page 320 FY27 Expenditures by Fund
General Fund $10,397,984 86.30%
Special Revenue Funds $1,650,040 13.70%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
General Fund $ 9,922,752 $ 9,607,144 $ 10,198,677 $ 10,397,984 8.23% Special Revenue Funds $ 1,320,615 $ 1,107,155 $ 3,396,807 $ 1,650,040 49.03% Parking District Fund $ 250,225 - - - -
Internal Service Fund $ 13,390 - - - -
Total Expenditures $ 11,506,982 $ 10,714,299 $ 13,595,484 $ 12,048,024 12.45% Expenditures by Category
Expenditures by Category
Capital Outlay Interdepartmental Supplies And Services
Salaries And Benefits
12M
Expenditures by Fund
$12M $12M $11M
$12M
FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
Economic and Community Development
FY2026-27 Proposed Budget | South San Francisco Page 321 FY27 Expenditures by Category
Salaries And Benefits $8,370,296 69.47%
Supplies And Services $3,222,028 26.74%
Interdepartmental $455,699 3.78%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Salaries And Benefits $ 6,675,506 $ 7,754,459 $ 7,773,209 $ 8,370,296 7.94% Supplies And Services $ 4,191,791 $ 2,537,327 $ 5,399,763 $ 3,222,028 26.99% Capital Outlay $ 263,615 - - - -
Interdepartmental $ 376,070 $ 422,513 $ 422,513 $ 455,699 7.85% Total Expenditures $ 11,506,982 $ 10,714,299 $ 13,595,484 $ 12,048,024 12.45% 12M
Expenditures by Category
Economic and Community Development
FY2026-27 Proposed Budget | South San Francisco Page 322 Personnel Summary
Status Job Code Position Title
2025-26
Approved
FTE
2026-27
Planned
FTE
Full Time N140 Director of Economic and Community Development 1.00 1.00 Full Time M145 Deputy Director of Economic and Community Development 1.00 1.00 Full Time M210 Building Official 1.00 1.00
Full Time M155 City Planner 1.00 1.00
Full Time M190 Economic Development Manager 1.00 1.00
Full Time M170 Economic Development Specialist 1.00 1.00 Full Time M195 Housing Manager 1.00 1.00
Full Time M215 Assistant Building Official 2.00 2.00
Full Time M590 Principal Planner 2.00 2.00
Full Time M335 Senior Planner 4.00 4.00
Full Time M570 Management Analyst I 1.00 0
Full Time M560 Management Analyst II 3.00 4.00
Full Time A462 Planning Technician 1.00 1.00
Full Time A700 Senior Permit Technician 1.00 1.00
Full Time A460 Permit Technician 1.00 1.00
Full Time A400 Senior Building Inspector 2.00 2.00
Full Time A135 Building Inspector 3.00 3.00
Full Time O315 Administrative Assistant I 2.00 2.00
Full Time O310 Administrative Assistant II 2.00 2.00
SUBTOTAL Full Time 31.00 31.00
Hourly X280 Miscellaneous Hourly (Promotores) 1.00 1.00 SUBTOTAL Hourly 1.00 1.00
TOTAL - Economic & Community Development 32.00 32.00
Economic and Community Development
FY2026-27 Proposed Budget | South San Francisco Page 323 $ 268,660 Add Management Analyst II
(244,370) Remove Management Analyst I
$ 24,290 TOTAL
$ 275,000 Legal and Consulting Contracts (fee funded)
30,000 General Plan Website Maintenance
300,000 Housing Contract Services ($200,000 funded through Commercial Linkage) 217,539 EAC Rent and Operational Costs (significantly funded using a previously received PLHA grant) 200,000 TDM Implementation - Consultant Fees
(277,035) Actuals-Based Budget Alignment
$ 745,504 TOTAL EXPENDITURES
$ 200,000 TDM Implementation - San Mateo County TA Grant 41,291 Rent
$ 241,291 TOTAL REVENUE
Adjustments to Base Budget
This section provides a detailed summary of adjustments to the base budget. The base budget reflects ongoing items carried forward from the FY 2025–26 base budget and serves as the foundation for the FY 2026–27 financial plan.
Adjustments presented below reflect all known and anticipated changes.
FY 2026-27 Changes and Highlights
Positions:
Supplies and Services:
Economic and Community Development
FY2026-27 Proposed Budget | South San Francisco Page 324 Economic and Community Development
FY2026-27 Proposed Budget | South San Francisco Page 325 Fire Department
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 THE CITY
THROUGH:
Education
Fire Prevention &
Code Enforcement
Emergency Response
Emergency Medical Services
Disaster Preparedness
Fire Administration
We strive to deliver efficient and effective service to our residents that directly contribute to community safety and preparedness, thereby enhancing quality of life.
ACCOMPLISHMENT/INITIATIVE HIGHLIGHTS IN FISCAL YEAR
2025-26:
Department:
Hired four Paramedic Firefighters, six Emergency Medical Technicians, Safety Inspector I, and a (part-time) Fire Courier.
Promoted one Deputy Fire Chief, one Battalion Chief, and two Apparatus Engineers.
Qualified four acting captains and four acting engineers.
Partnered with the Police, Park and Recreation, and Public Works Departments to host Touch-A-Truck, a community event focusing on exposing the public to city-owned response vehicles.
Took delivery of two new fire inspector vehicles.
Secured $127,722.31 in funding from the California Water Service for the purchase of a water conservation training pod designed to reduce water use during fire department training evolutions by 75%.
Took delivery, and placed into service, a new fire boat that is stationed at Oyster Point Marina.
Secured $175,000.00 in Federal Funding to purchase a floating dock and security shed for the department’s fire boat.
Purchased two sets of electric powered extrication equipment to replace aging gasoline powered equipment on both of the department’s Quint-Companies.
Restructured the parking lot and parking plan for Fire Administration and the Emergency Operations Center.
Completed a safety gear wear test to identify a replacement product free from PFAS chemicals.
Transitioned to new daily uniform for all suppression personnel.
Emergency Medical Services Division:
There were 5,621 ambulance dispatches and 3,941 ambulance transports in 2025.
Designed and purchased one new advanced life support ambulance.
Provided American Heart Association Curriculum to over 500 students.
Implemented a new electronic patient care reporting system.
Transitioned vehicle-based narcotics safes to a cloud-based accountability system.
Completed Pre-Hospital Trauma Life Support for all department paramedics.
Emergency Preparedness Division:
Fire Department
FY2026-27 Proposed Budget | South San Francisco Page 326 Completed initial training for 9 new CERT members.
Over 5,500 hours of CERT volunteer and training hours.
Attended the California Listos annual conference focusing on disaster preparedness for multilingual communities in South San Francsico.
Converted a tow-behind trailer to function as a mobile CERT command post.
Outfitted a shipping container to support a supply cache in the Westborough Neighborhood.
Held a Citywide EOC training focusing on cyber-security. Participated in 2 EOC exercises with San Mateo County.
Participated in San Mateo County Disaster Preparedness Day.
Supported 3 major City functions with an onsite command post and platform to maintain situational awareness.
Acquired additional satellite internet infrastructure to enhance communications during widespread disasters.
Fire Prevention Division:
Fire Prevention completed all State mandated inspections and reported to City Council.
Reviewed and accepted the California State Fire Hazard Severity Zones maps for South San Francisco.
Fire Prevention conducted 2,118 inspections and opened 2,470 permits.
Participated in Fire Prevention week providing fire safety education to elementary schools throughout South San Francisco.
Fire Suppression Division:
Participated in the development of a county-wide Greater Alarm Plan that dictates how all fire department apparatus our dispatched in San Mateo County.
T[WC1] ransitioned the dispatching process to a vehicle location-based system that recommends the closest and most appropriate fire resource to calls in South San Francisco.
Fire personnel responded to 8,020 incidents in 2025.
Responded to 7 separate OES incidents including the Palisades Fire in Malibu, California.
Draft tested every apparatus pump, pressure tested 14,600 feet of hose, pressure tested over 75 SCBA cylinders and NFPA tested all department ground and aerial ladders.
Training Division:
The Training Division completed over 26,153 hours of training in 2025.
Completed safety and structural improvements on the department’s training tower.
Completed 18-month probationary training for three Paramedic/Firefighters.
Trained and qualified 2 department personnel to operate the department’s fleet of unmanned aerial vehicles (UAV/drones).
Assisted in hosting a Fall and Spring, joint City College of San Mateo and San Mateo County Fire Chiefs Firefighter 1 Academies.
Supported career development by sending 40 different personnel to California State Fire Marshal, National Wildfire Coordination Group and FEMA certified training classes.
Trained and qualified multiple personnel on Fire Boat Industrial as Operators and Crew members.
Took delivery and completed operational training of a simulated residential roof prop to enhance ventilation training exercises.
OBJECTIVES FOR FISCAL YEAR 2026-27:
Present staffing options to meet the continued increasing demand of emergency medical services.
Continue to review, revise, and adopt department policies and procedures.
Maintain and evaluate current apparatus, equipment, facilities and provided services.
Evaluate response times and exchange of automatic aid as dispatch recommendation changes are implemented.
Specify the design, and purchase of one fire engine, and one command vehicle.
Replace the department’s complement of both medical and fire portable radios.
Transition to the new National Emergency Response Information System Implement new Fire Records Management Software
Fire Department
FY2026-27 Proposed Budget | South San Francisco Page 327 Prepare and execute a prescribed fire plan for Sign Hill Park.
Evaluate current response processes with fires related to lithium-ion batteries and develop policies to procure equipment and define operational response to these types of incidents.
Host an EOC exercise focused on a large-scale regional earthquake.
Receive and place into service two new fire engines and one new advanced life support ambulance.
Implement new software to support Fire Records Management System upgrade and transition to the new Fire Records Management System introduced by the National Fire Academy.
Continue to improve programs aimed at reducing chronic carcinogen exposures at the stations and on emergency scenes.
Identify a replacement specification for personal protective equipment that does not contain PFAS chemicals.
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.
Complete design of Fire Station 63 and identify a contractor and construction timeline.
Evaluate site and location for replacement of Fire Station 62.
Continue to complete 100% of mandated inspections and report our annual Fire Prevention metrics to City Council.
Continue to develop the new unmanned aerial vehicle program.
Continue providing Community CPR education as a service.
Host one CERT academy.
Support Community Emergency Response Teams.
Complete station security enhancements for Fire Station 62 including a gate, security fencing, and additional lighting.
Host a county-wide urban search and rescue drill as a component of the regional urban search and rescue training plan.
Create new living quarters at Fire Station 61 to facilitate additional staffing as operationally dictated.
Design and install radio infrastructure to provide proprietary radio frequency for South San Francisco use.
Fire Department
FY2026-27 Proposed Budget | South San Francisco Page 328 Key Performance Measures
The Fire Prevention Division is responsible for life safety issues within the community. The division is involved with construction, occupancy inspections, public education, and fire investigations. Fire inspections ensure that buildings and fire protection systems are built and maintained according to the applicable codes. The Fire Prevention Division performs fire plan checks and inspections for fire sprinklers, alarms, and other systems. Fire construction permits are required to construct, alter, modify, or repair a fire protection system.
Key Performance Measures
FY
2024
Actua
l
FY
2025
Actua
l
FY
2026
Proje
cted
FY
2027
Propo
sed
Emergency Medical
Incidents 6,792 5,673 5,843 6,018
Transports 4,306 4,141 4,265 4,393
Fire Prevention
Number of inspections 2,409 2,449 2,522 2,598
Percent of mandates completed 100% 100% 100% 100%
Number of plan reviews completed 1,291 1,244 1,281 1,320 Number of permits issued 1,785 1,723 1,775 1,828
Incident Type
Medical 6,167 5,675 5,845 6,021
False Alarm 693 766 789 813
Fire 204 158 163 168
Good Intent 1,010 0 0 0
Hazardous Condition 182 279 287 296
Other 518 739 761 784
Service/Assistance 452 403 415 428
Rupture/Explosion 8 0 0 0
Severe Weather 4 0 0 0
Grand Total 9,238 8,020 8,261 8,508
Training
Fire Department
FY2026-27 Proposed Budget | South San Francisco Page 329 Total number of training hours 20,766 26,152 26,152 26,152 Organizational Chart
Fire Department
FY2026-27 Proposed Budget | South San Francisco Page 330 Revenue Summary
Historical Revenues Across Department
Revenues by Fund
Historical Revenues by Fund
General Fund
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
General Fund $ 10,524,584 $ 6,602,500 $ 7,480,222 $ 7,302,500 10.60% Total Revenues $ 10,524,584 $ 6,602,500 $ 7,480,222 $ 7,302,500 10.60% Revenue Actual Revenue Surplus Revenue Budgeted
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M
$13M
$9M
$11M
$7M
$7M
FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
Revenues by Fund
Fire Department
FY2026-27 Proposed Budget | South San Francisco Page 331 Revenues by Source
Historical Revenues by Revenue Source Level 2
Fines & Forfeitures Other Revenues Revenue From Other Agencies Licenses & Permits Charges for Services
FY27 Revenues by Source
Charges for Services $4,035,000 55.26%
Licenses & Permits $2,660,000 36.43%
Revenue From Other Agencies $600,000 8.22%
Other Revenues $7,500 0.10%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Licenses & Permits $ 4,410,784 $ 2,660,000 $ 3,410,000 $ 2,660,000 - Fines & Forfeitures $ 100 - - - -
Revenue From Other Agencies $ 1,448,344 $ 600,000 $ 727,722 $ 600,000 - Charges for Services $ 4,647,385 $ 3,335,000 $ 3,335,000 $ 4,035,000 20.99% Other Revenues $ 17,972 $ 7,500 $ 7,500 $ 7,500 -
Total Revenues $ 10,524,584 $ 6,602,500 $ 7,480,222 $ 7,302,500 10.60% $9M
$11M
$7M
$7M
FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
7.3M
Revenues by Source
Fire Department
FY2026-27 Proposed Budget | South San Francisco Page 332 Expenditure Summary
Historical Expenditures Across Department
Expenditures by Fund
Historical Expenditures by Fund
Special Revenue Funds Measure W Internal Service Fund
General Fund
Expenditures Actual Expenditures Over Budget Expenditures Budgeted FY2024 FY2025 FY2026 FY2027
0 $10M
$20M
$30M
$40M
$50M
$37M $39M $40M
$43M
FY2024 FY2025 FY2026 FY2027
0 $20M
$40M
$60M
Fire Department
FY2026-27 Proposed Budget | South San Francisco Page 333 FY27 Expenditures by Fund
General Fund $42,316,191 98.77%
Measure W $410,000 0.96%
Special Revenue Funds $115,000 0.27%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
General Fund $ 38,573,138 $ 40,214,421 $ 40,308,016 $ 42,316,191 5.23% Measure W - - - $ 410,000 -
Special Revenue Funds - - $ 21,963 $ 115,000 -
Internal Service Fund $ 455,677 - - - -
Total Expenditures $ 39,028,815 $ 40,214,421 $ 40,329,979 $ 42,841,191 6.53% Expenditures by Category
Expenditures by Category
Capital Outlay Interdepartmental Supplies And Services
Salaries And Benefits
42.8M
Expenditures by Fund
$37M $39M $40M
$43M
FY2024 FY2025 FY2026 FY2027
0 $20M
$40M
$60M
Fire Department
FY2026-27 Proposed Budget | South San Francisco Page 334 FY27 Expenditures by Category
Salaries And Benefits $35,793,756 83.55%
Supplies And Services $4,500,682 10.51%
Interdepartmental $2,546,752 5.94%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Salaries And Benefits $ 33,058,549 $ 33,940,638 $ 33,940,638 $ 35,793,756 5.46% Supplies And Services $ 2,869,646 $ 3,974,771 $ 4,090,329 $ 4,500,682 13.23% Capital Outlay $ 849,635 - - - -
Interdepartmental $ 2,250,984 $ 2,299,012 $ 2,299,012 $ 2,546,752 10.78% Total Expenditures $ 39,028,815 $ 40,214,421 $ 40,329,979 $ 42,841,191 6.53%
42.8M
Expenditures by Category
Fire Department
FY2026-27 Proposed Budget | South San Francisco Page 335 Personnel Summary
Status Job Code Position Title
2025-26
Approved
FTE
2026-27
Planned
FTE
Full Time N150 Fire Chief 1.00 1.00
Full Time M110 Deputy Fire Chief 1.00 1.00
Full Time M780 Emergency Services Captain 1.00 1.00
Full Time M570 Management Analyst I 1.00 1.00
Full Time M560 Management Analyst II 1.00 1.00
Full Time M410 Fire Marshal 1.00 1.00
Full Time B205 Deputy Fire Marshal 1.00 1.00
Full Time M390 Fire Battalion Chief (56 Hours) 3.00 3.00 Full Time M420 EMS Battalion Chief (40 Hours) 1.00 1.00 Full Time M205 Fire Battalion Chief (40 Hours) 1.00 1.00 Full Time B120 Fire Apparatus Engineer 15.00 15.00
Full Time B100 Fire Captain 15.00 15.00
Full Time B130 Paramedic Firefighter 39.00 35.00
Full Time B135 Paramedic Firefighter Recruit 0 4.00
Full Time B200, B195, B190 Safety Inspector I/II/III 4.00 4.00 Full Time A460 Permit Technician 1.00 1.00
Full Time O315 Administrative Assistant I 1.00 1.00
Full Time O340 Senior Administrative Assistant 1.00 1.00 Full Time A225 Accounting Assistant II 1.00 1.00
SUBTOTAL Full Time 89.00 89.00
FT Contract X181 Safety Inspector 1.00 1.00
FT Contract X281 Emergency Medical Technician 4.20 4.20 SUBTOTAL PT Regular 5.20 5.20
Hourly X540 Fire Courier 0.50 0.50
SUBTOTAL Hourly 0.50 0.50
Fire Department
FY2026-27 Proposed Budget | South San Francisco Page 336 $ 630,000 Radio and alarm replacement and updates.
132,225 Annual fees increase
14,700 CERT member uniforms
10,000 Indoor water bottle filling stations
(85,453) Actuals-Based Budget Alignment
$ 701,472 TOTAL
TOTAL - Fire 94.70 94.70
Adjustments to Base Budget
This section provides a detailed summary of adjustments to the base budget. The base budget reflects ongoing items carried forward from the FY 2025–26 base budget and serves as the foundation for the FY 2026–27 financial plan.
Adjustments presented below reflect all known and anticipated changes.
FY 2026-27 Changes and Highlights
Positions:
None
Supplies and Services:
Fire Department
FY2026-27 Proposed Budget | South San Francisco Page 337 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 to make a better South San Francisco. Our vision is to 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, presented since 1998
Hispanic Community Academy, presented since 2000
Youth Academy program for children, 10 to 14, presented since 2015 Summer Youth Academy, presented since 2018
Senior Academy program, presented since 2022
Providing numerous 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 Cadet program (formerly Explorers) 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 strengthen partnerships with our community Hosted the City Academy
Continued support and collaboration with the Commission on Equity and Public Safety Hired FTE certified mental health clinician and obtained grant funding for FY25-26 Participation and public safety provided for numerous City sponsored events Worked collaboratively with our Communication’s Manager to increase social media presence to effectively share information with our community
ACCOMPLISHMENT/INITIATIVE HIGHLIGHTS IN FISCAL YEAR
2025-26:
Launched Citizen RIMS, an interactive online platform highlighting police activities Launched new Public Safety Drone as First Responder (DFR) Program Partnered with SMCSO and neighboring agencies with gun and firework buybacks in SSF Onboarded and welcomed 14 new FTE employees to fill vacancies Increased our Police Cadet program from 9 to 15 students Implemented new in-house supervisor onboarding training and formalized a robust employee succession planning and mentorship program
Insured all police officers are certified in Crisis Intervention Training to include implicit bias and racial profiling, principled policing, de-escalation, strategic communications, and force option simulators LGBTQ+ liaison program accredited through Out to Protect. The 2nd agency in California and 7th in the country to achieve this status
Community Outreach Team, addressed quality of life issues throughout the City, worked extensively with the Homeless Outreach Team to assist unhoused and less-fortunate individuals to find housing and obtain social services
Police Department
FY2026-27 Proposed Budget | South San Francisco Page 338 Continued building upon Employee Wellness and Peer Support Program. Implemented culturally competent counseling services to employees through Counseling Team International Joint initiative with SSFFD “Expanding the Blue and Red: Recruiting for Women in Public Safety.” This recruiting event was aimed at expanding female recruitment efforts for public safety in SSF Obtained nearly $800,000 in grant funding for traffic operations, DUI enforcement, bullet proof vests replacement, new traffic enforcement patrol car, a command vehicle for DUI checkpoints, and funding for tobacco education for underage youth. In addition, partnered with San Bruno PD and Pacifica PD to acquire an ABC grant for education and enforcement of underage drinking.
Sent numerous employees to various conferences, specialized schools, and leadership academies to support employee development
Implemented a new Human Trafficking Exploitation Team (HEAT) to help combat human trafficking in SSF Awards received:
Vehicle Theft Interdiction Awards presented by CHP and AAA DUI Enforcement Awards presented by Mothers Against Drunk Driving (MADD) Heroism, Valor and Service Awards presented by Peninsula Council of Lions Clubs Veterans of Foreign Wars Public Servant Awards presented by VFW POST 4103 Annual Chief’s Awards and Captain’s Quarterly Awards
Valor, Lifesaving, and Commendation Awards presented by Chief 911 Dispatcher of the Year
OBJECTIVES FOR FISCAL YEAR 2026-27:
Hire and retain high quality employees through enhanced recruitment efforts Seek grant funding to support public safety initiatives Continued goal of 100% of sworn officers trained in crisis intervention (CIT) Enhance public transparency and collaboration through community programs and media platforms Key Performance Measures
Key Performance Measures
FY 2024
Actual
FY 2025
Actual
FY 2026
Projected
FY 2027
Proposed
Community Outreach:
Community Academy 1 1 1 1
Hispanic Community Academy 1 1 1 1
Youth Academy 1 1 1 1
Summer Youth Academy 1 1 1 1
Senior Academy 1 1 1 1
Police Department
FY2026-27 Proposed Budget | South San Francisco Page 339 Organizational Chart
Police Department
FY2026-27 Proposed Budget | South San Francisco Page 340 Revenue Summary
Historical Revenues Across Department
Revenues by Source
Revenues by Source
Licenses & Permits Revenue From Other Agencies Fines & Forfeitures Charges for Services
Revenue Actual Revenue Budgeted
FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
$2M
$2M $2M $2M
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
Police Department
FY2026-27 Proposed Budget | South San Francisco Page 341 FY27 Revenues by Source
Charges for Services $1,000,974 48.07%
Fines & Forfeitures $858,500 41.23%
Revenue From Other Agencies $143,000 6.87%
Licenses & Permits $80,000 3.84%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Licenses & Permits $ 141,666 $ 80,000 $ 80,000 $ 80,000 - Fines & Forfeitures $ 560,129 $ 858,500 $ 858,500 $ 858,500 - Revenue From Other Agencies $ 265,182 $ 143,000 $ 577,374 $ 143,000 - Charges for Services $ 1,033,674 $ 976,865 $ 976,865 $ 1,000,974 2.47% Total Revenues $ 2,000,651 $ 2,058,365 $ 2,492,739 $ 2,082,474 1.17%
2.08M
Revenues by Source
Police Department
FY2026-27 Proposed Budget | South San Francisco Page 342 Expenditure Summary
Historical Expenditures Across Department
Expenditures by Fund
Historical Expenditures by Fund
Special Revenue Funds Measure W Internal Service Fund
General Fund
Expenditures Actual Expenditures Over Budget Expenditures Budgeted FY2024 FY2025 FY2026 FY2027
0 $10M
$20M
$30M
$40M
$50M
$37M $38M
$42M
$47M
FY2024 FY2025 FY2026 FY2027
0 $20M
$40M
$60M
Police Department
FY2026-27 Proposed Budget | South San Francisco Page 343 FY27 Expenditures by Fund
General Fund $46,059,480 98.87%
Measure W $358,741 0.77%
Special Revenue Funds $165,699 0.36%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
General Fund $ 37,681,993 $ 42,318,884 $ 42,727,185 $ 46,059,480 8.84% Measure W - - - $ 358,741 -
Special Revenue Funds $ 36,750 - - $ 165,699 -
Internal Service Fund $ 268,596 - - - -
Total Expenditures $ 37,987,339 $ 42,318,884 $ 42,727,185 $ 46,583,920 10.08% Expenditures by Category
Expenditures by Category
Capital Outlay Supplies And Services Interdepartmental
Salaries And Benefits
46.6M
Expenditures by Fund
$37M $38M
$42M
$47M
FY2024 FY2025 FY2026 FY2027
0 $20M
$40M
$60M
Police Department
FY2026-27 Proposed Budget | South San Francisco Page 344 FY27 Expenditures by Category
Salaries And Benefits $39,929,533 85.72%
Interdepartmental $3,727,505 8.00%
Supplies And Services $2,926,882 6.28%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Salaries And Benefits $ 32,765,782 $ 36,974,223 $ 37,163,455 $ 39,929,533 7.99% Supplies And Services $ 2,322,546 $ 2,559,226 $ 2,778,296 $ 2,926,882 14.37% Capital Outlay $ 268,596 - - - -
Interdepartmental $ 2,630,414 $ 2,785,435 $ 2,785,435 $ 3,727,505 33.82% Total Expenditures $ 37,987,339 $ 42,318,884 $ 42,727,185 $ 46,583,920 10.08%
46.6M
Expenditures by Category
Police Department
FY2026-27 Proposed Budget | South San Francisco Page 345 Personnel Summary
Status Job Code Position Title
2025-26
Approved
FTE
2026-27
Planned
FTE
Full Time N155 Police Chief 1.00 1.00
Full Time M280 Police Captain 3.00 3.00
Full Time M275 Police Lieutenant 5.00 5.00
Full Time C165 Police Sergeant 12.00 12.00
Full Time C100 Police Corporal 16.00 16.00
Full Time C115 Police Officer 48.00 48.00
Full Time M285 Police Communications and Records Manager 1.00 1.00 Full Time C200 Supervising Police Records Specialist 1.00 1.00 Full Time C110 Police Property/ Evidence Specialist 2.00 2.00 Full Time C105 Police Records Specialist 4.00 4.00
Full Time M315, M320 Crisis Response Clinician I/II 1.00 1.00 Full Time A365 Supervising Dispatcher 2.00 2.00
Full Time A150 Communications Dispatcher 12.00 12.00
Full Time A155 Lead Communications Dispatcher 2.00 2.00 Full Time C220 Police Media Technician 1.00 1.00
Full Time C125 Police Service Technician 3.00 3.00
Full Time O340 Senior Administrative Assistant 1.00 1.00 Full Time M570 Management Analyst I 1.00 1.00
Full Time O315 Administrative Assistant I 1.00 1.00
SUBTOTAL Full Time 117.00 117.00
Hourly X445 Communications Dispatcher 0.60 0.60
Hourly X192 Police Service Technician 2.00 2.00
Hourly X193 Police Court Liaison 0.48 0.48
SUBTOTAL Hourly 3.08 3.08
TOTAL - Police 120.08 120.08
Police Department
FY2026-27 Proposed Budget | South San Francisco Page 346 Adjustments to Base Budget
This section provides a detailed summary of adjustments to the base budget. The base budget reflects ongoing items carried forward from the FY 2025–26 base budget and serves as the foundation for the FY 2026–27 financial plan.
Adjustments presented below reflect all known and anticipated changes.
FY 2026-27 Changes and Highlights
Positions:
None
Supplies and Services:
$ 170,000
Replacement of duty handguns (full-size and compact) w/ accessories. Estimated $170,000 with a partial reimbursement for old handguns. Purchase requested through Public Safety Impact Fees with no impact on the general fund.
354,440
Replacement of Body-Worn/In-Car Cameras and Tasers $1,905,164.88 for a renewed 5-year contract. The first year is estimated to be $354,439.65 with a 4% increase per year. This funding will support the replacement of outdated tasers, aging body-worn cameras, and in-car dual camera systems for all sworn officers and patrol vehicles. The department’s current equipment has exceeded its recommended service life, limiting reliability, functionality, and officer effectiveness. Upgrading this technology will significantly enhance officer safety as well as transparency and community trust. (156,783) Actuals-Based Budget Alignment
$ 367,657 TOTAL
Police Department
FY2026-27 Proposed Budget | South San Francisco Page 347 Public Works
DEPARTMENT 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:
Designing, constructing, and maintaining public infrastructure – Managing capital improvement projects, including roadways, sidewalks, sanitary sewer, storm drains, and public facilities, to ensure safety, longevity, and accessibility.
Maintaining streets and traffic systems – Conducting street resurfacing, pothole repairs, street sweeping, and traffic signal maintenance to support safe and efficient transportation.
Managing sewer and stormwater systems – Operating and maintaining wastewater collection and storm drain infrastructure to minimize overflows, prevent flooding, and comply with environmental regulations.
Providing emergency response and disaster preparedness – Responding to infrastructure failures, storm events, and other emergencies to protect public safety and restore critical services.
Overseeing environmental and regulatory compliance – Implementing programs to meet stormwater pollution prevention (NPDES and MRP), waste reduction (SB 1383), and air quality regulations.
Administering public works permits and inspections – Reviewing and approving construction work in the public right-of-way to ensure compliance with City standards.
Enhancing sustainability and electrification initiatives – Advancing projects that support clean energy, fleet electrification, and climate resilience in City operations.
Engaging with the community – Providing outreach, education, and volunteer opportunities to support public awareness of infrastructure maintenance, sustainability efforts, and public safety.
ACCOMPLISHMENT/INITIATIVE HIGHLIGHTS IN FISCAL YEAR
2025-2026:
Public Works
FY2026-27 Proposed Budget | South San Francisco Page 348 Engineering Division:
The Engineering Division successfully administered and delivered the Capital Improvement Program (CIP) budget, totaling $174.7 million across 186 projects, enhancing South San Francisco’s infrastructure, safety, and sustainability.
Enhancing Connectivity & Mobility
Awarded construction for the Westborough Area Broadband Expansion (pf2210) fiber optic installation.
Substantially completed the Grand Boulevard Project (st1807), improving sidewalks, bike facilities, and pedestrian paths.
Installed 15 MPH school zone signage through the Citywide School Traffic Safety Improvement Project (tr2405).
Constructed 80 ADA curb ramps and an accessible path at Cypress and Pine Play Lot through Curb Ramps and Paths (tr2506) using federal grant funds.
Completed the Grand Avenue & Airport Boulevard Streetscape Improvements Project (st1801), strengthening the downtown–Caltrain connection.
Improving Public Infrastructure & Safety
Inspected 576,000+ linear feet of sewer pipe and 2,200 manholes through the Citywide Sanitary Sewer Video Pipe Inspection (ss2001) project.
Installed protected bike lanes along Junipero Serra Boulevard under Buffered Bike Lane Enhancement (tr2502).
Upgraded 100+ downtown streetlights through Downtown & Old Town Lighting Improvements (pk2307).
Conducted a walk audit and implemented safety improvements at Westborough Middle School through Safe Routes to School (st2507).
Installed a new traffic signal at Junipero Serra & Arroyo through (tr2403) with Caltrans Highway Safety Grant funding.
Completed pavement maintenance in Westborough, Avalon, and Brentwood through the 2025 Surface Seal Project (st2502).
Awarded sewer reconstruction and rehabilitation contracts for Oyster Point Sanitary Sewer Reconstruction (ss2401) and Sanitary Sewer Spot Repair and Rehabilitation (ss2502).
Advanced the Colma–SSF El Camino Real Bike & Pedestrian Improvement Project (tr2415) into the final environmental phase.
Completed design and permitting for Oyster Point Pump Station (ss2202) upgrades and Pump Station 4 Redundant Force Main (ss1502) improvements.
Sustainability & Future Planning
Secured over $8.7 million in grant funding through Measure A Ferry Program (pf2002), Community Development Block Grant (st2506), Alternative Congestion Relief & TDM (tr2601), SMCTA Highway Program (tr2404), and OTS Pedestrian & Bicycle Safety Program (tr2405).
Initiated the feasibility phase for the SSF Shoreline Protection & Connectivity Project (sd2402) to address sea level rise east of 101.
Ongoing & Upcoming Projects
Public Works
FY2026-27 Proposed Budget | South San Francisco Page 349 Designing battery backup systems for over half of City traffic signals under Traffic Signal Battery Backup Systems (tr2408).
Launching Traffic Signal Priority improvements through (tr2601) to reduce bus and emergency vehicle delay.
Advancing multi-campus improvements through Safe Routes to School (tr2507).
Completed scoping for improved trail connectivity through Bay Trail – Centennial Way Connection (tr2407).
Initiated a planning study for multimodal improvements through El Camino Real Bike-Ped Improvements (tr2402).
Achieved 100% MRP trash capture compliance through Trash Capture Devices Project (sd2502).
Advanced the Utah Avenue Overcrossing Project (tr1404) to 95% PS&E.
Began or completed key design phases for Bikes for the Boulevards (st2301), Hickey Hillside Stabilization (sd2304), Grand Avenue Overpass Bridges (st1804), 2026 Surface Seal Project (st2505), Mission Road Underground Utility District (st1904), and Sanitary Sewer Pump Station Master Plan (ss2603).
Completed final reports for Utility Pavement Cuts and Heavy Construction Vehicle Fees (st1903) and design for BPMP SSF Bridge Repairs (st1703).
Water Quality Control Plant (WQCP) Division:
The Water Quality Control Plant (WQCP) continues to uphold the highest standards in wastewater treatment, environmental protection, and regulatory compliance.
Workforce Leadership Development & Increased Safety
Awarded Young Professional Person of the Year from the California Water Environment Association San Francisco Bay Section.
Minimized employee injuries through enhanced safety training, operational protocols, and best management practices.
Maintained 100% required operator certification compliance.
Provided technical training and professional development opportunities to strengthen operational expertise and long-term plant leadership capacity.
Core Operational & Compliance Accomplishments
Maintained 100% compliance with NPDES and Clean Water Act requirements while meeting Municipal Regional Permit nutrient monitoring and reporting obligations to support regional nitrogen reduction efforts in the Bay.
Continued to deliver Plant infrastructure investment described in Facility Master Plan.
Performed over 600 wastewater and stormwater inspections (industrial, commercial, restaurants, and constructions sites).
Treated an average of 9 million gallons of wastewater per day.
Operational Optimization & Technology Improvements
Reduced energy consumption per million gallons treated through operational efficiency improvements.
Improved laboratory turnaround times through cross-training, cross-training.
Sustainability & Climate Resilience
Public Works
FY2026-27 Proposed Budget | South San Francisco Page 350 Conducted two Colma Creek cleanup events, removing over 1,500 pounds of debris and preventing pollutants from entering the San Francisco Bay.
Led community outreach efforts by staffing informational booths at four Farmers’ Market events and participating in two elementary school Career Days to promote environmental stewardship and public works awareness.
Saved approximately $400,000 annually in electrical costs by maximizing recycled biogas recovery to generate 25% of the Plant’s total electrical demand, reducing purchased electricity through optimized CHP uptime and increased on-site renewable energy use (equivalent to powering 225 homes annually).
Participated in regional climate adaptation planning to address sea level rise and coastal storm risk.
City Council secured federal Army Corps of Engineer funding through support the construction of an important sea level rise protection project safeguarding critical infrastructure.
Community & Interagency Collaboration
Hosted educational tours for schools and community groups to promote environmental awareness.
Provided public outreach of environmental compliance programs at Farmers Markets and Senior Health Fair, Concert in the Park, and National Night Out events.
Collaborated with San Mateo County Health Department to survey and collect surveillance of transmittable diseases such as COVID and Flu variants.
Enhanced interagency coordination with regional wastewater partners and regulatory agencies.
Maintenance & Operations Division:
The Maintenance & Operations Division remains dedicated to public safety, environmental sustainability, and highquality city services for South San Francisco residents.
Sustainable & Efficient City Services
Implemented key milestones in the City’s Fleet Electrification Plan, transitioning vehicles to electric and hybrid alternatives and leveraging MTC and ABAG technical assistance to develop a long-term EV infrastructure strategy supporting zero-emission goals.
Developed a comprehensive Zero-Emission Vehicle (ZEV) Replacement Plan, including fleet transition strategies for Police and Fire Department vehicles.
Delivered safe, reliable, and free transportation services through the South City Shuttle, serving more than 90,000 riders annually—an average of over 7,500 passengers per month—enhancing mobility and accessibility throughout the community.
Environmental Stewardship & Community Engagement
Increased participation in the Adopt-a-Storm Drain Program by 4%, growing to 198 volunteers maintaining 324 storm drains in support of the City’s Climate Action Plan.
Expanded public outreach efforts through social media, city events, and community meetings.
Public Health, Safety & Infrastructure Maintenance
Public Works
FY2026-27 Proposed Budget | South San Francisco Page 351 Successfully completed the design, construction, and operational activation of new signalized intersection improvements at Maple Avenue and Huntington Avenue–Southline Ave, Southline Avenue and South Linden Avenue–Dollar Avenue, Southline Avenue and Southline Driveway, and Junipero Serra Boulevard and Arroyo Drive.
Assess Stormwater Infrastructure – Complete a comprehensive stormwater infrastructure assessment.
Successfully resolved and closed 1,127 Code Enforcement cases, maintaining compliance with public health, safety, and community welfare standards.
Flushed over 55 miles of sanitary sewer mains, preventing blockages and system failures.
Provided 24/7 emergency response during storms, mitigating potential flooding and infrastructure damage.
Conducted semiannual maintenance of over 614 storm drain trash capture devices in compliance with Municipal Regional Permit (MRP) requirements, including required County reporting, and maintained 14 large stormwater interceptors serving neighborhoods citywide.
Expanded staff training on sanitary sewer overflow (SSO) response protocols and regulatory reporting requirements.
Enhanced SSO mitigation efforts, improving rapid response and containment to prevent discharges from reaching the Bay.
Addressed 3,680 public service requests in 2025.
OBJECTIVES FOR FISCAL YEAR 2026-27:
Engineering Division
Maintain and improve Pavement Condition Index (PCI) above “Good” rating.
Enhance traffic safety through community engagement (Safe Routes to School, Vision Zero, outreach).
Secure sustainable funding for future transportation improvements.
Promote equitable and accessible transportation solutions (Complete Streets, ADA compliance).
Foster innovation in infrastructure planning through data-driven technologies.
Expand the Adaptive Traffic System west of US 101.
Advance effective administration and execution of Capital Improvement Program (CIP) projects.
Complete Storm Drain Master Plan (sd2301).
Public Works
FY2026-27 Proposed Budget | South San Francisco Page 352 Advance EV Implementation Plan and pursue related grants.
Complete and implement the City’s Sanitary Sewer Master Plan.
Advance electrification of storm pump stations.
Apply for and receive grants for traffic congestion management, street improvements, EV purchasing, sustainability, stormwater pollution prevention, and transportation initiatives.
Complete and present Facility Master Plan update to City Council.
Water Quality Control Plant (WQCP) Division
Provide detailed forecast and master planning to support re-evaluation of the City’s 5-year Sewer Rate Plan.
Meet Environmental Compliance Standards (NPDES & Clean Water Act requirements).
Maintain zero Notice of Violation findings through mock inspections and audits.
Increase number of operators pursuing Grade advancement or CWEA specialty certifications.
Increase public tours and environmental education partnerships (Youth in Government, community outreach).
Continue partnership with Genentech for beneficial water reuse.
Complete design of Headworks 1 and 2 Rehabilitation Project.
Complete technical memorandum and evaluation of Vactor dump site.
Complete metal assets Coating Project.
Implement Laboratory Information Management System (LIMS).
Reduce sanitary sewer overflows through proactive maintenance and improved reporting.
Update the Spill Emergency Response Plan and conduct staff training.
Adhere to NPDES and Clean Water Act requirements.
Provide training and development opportunities to support succession planning.
Maintenance & Operations Division
Strengthen compliance with SB 1383 through expanded outreach, education, and monitoring.
Maintain a safe work environment through ongoing safety education and risk reduction.
Advance safety performance by decreasing recordable incidents.
Improve storm drain system reliability through targeted maintenance and upgrades.
Expand the sewer rehabilitation and spot repair program.
Expand volunteer participation in the Adopt-a-Storm Drain program.
Minimize employee injuries through ongoing safety training and best practices.
Public Works
FY2026-27 Proposed Budget | South San Francisco Page 353 Public Works
FY2026-27 Proposed Budget | South San Francisco Page 354 Key Performance Measures
Key Performance Measures
FY 2024
Actual
FY 2025
Actual
FY 2026
Projected
FY 2027
Proposed
Maintain a citywide PCI rating of 70 or higher ("Good" condition) by implementing strategic funding, resurfacing, and
preventative maintenance programs.
77 75 75 76
Achieve 100% compliance with NPDES Wastewater Discharge Permit (No. CA 0038130) and pretreatment program
requirements to ensure regulatory adherence and water quality protection.
100% 100% 100% 100%
Maintain cost-effective wastewater services below the San Mateo County five-year average of $100 per month by
monitoring treatment O&M costs and ensuring residential rates remain reasonable while supporting operational efficiency. $64.00 $66.00 $68.00 $70.00
Clean a minimum of 50 miles of sewer main annually to prevent blockages, reduce system failures, and extend infrastructure lifespan by maintaining quarterly, biannual and annual flushing schedules.
62.8 68+ 51+ 55
Maintain an annual number of less than 10 Sanitary Sewer Overflows (SSOs) through preventive maintenance, compliance tracking, and infrastructure improvements.
3 5 5 4
Seek and secure grant funding opportunities to support
roadway, wastewater, and environmental programs.
Yes Yes Yes Yes
Foster community engagement through initiatives such as the Free South City Shuttle, Adopt-A-Storm-Drain, clean-up events, compost pail giveaways, and social media outreach to promote sustainability and public participation.
Yes Yes Yes Yes
Increase participation in the City's Adopt-A-Storm-Drain program.
Yes Yes Yes Yes
Increase Free South City Shuttle annual ridership by 2-5% compared to the previous year.
72,510 79,769 91,547 93,500
Public Works
FY2026-27 Proposed Budget | South San Francisco Page 355 Organizational Chart
*Underfilled Positions:
1.0 FTE Environmental Compliance Inspector I is underfilling the Environmental Compliance Inspector II position.
Public Works
FY2026-27 Proposed Budget | South San Francisco Page 356 Revenue Summary
Historical Revenues Across Department
Revenues by Fund
Historical Revenues by Fund
Special Revenue Funds General Fund
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Special Revenue Funds $ 174,647 $ 124,820 $ 124,820 $ 124,820 - General Fund $ 4,243,501 $ 3,540,847 $ 3,719,146 $ 4,028,984 13.79% Total Revenues $ 4,418,148 $ 3,665,667 $ 3,843,966 $ 4,153,804 13.32% Revenue Actual Revenue Surplus Revenue Budgeted
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
$4M
$5M
$3M
$4M
$4M
$4M
FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M
Revenues by Fund
Public Works
FY2026-27 Proposed Budget | South San Francisco Page 357 Revenues by Source
Revenues by Source
Fines & Forfeitures Transfers Revenue From Other Agencies Licenses & Permits
FY27 Revenues by Source
Licenses & Permits $2,295,000 55.25%
Revenue From Other Agencies $1,491,092 35.90%
Transfers $352,712 8.49%
Fines & Forfeitures $15,000 0.36%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Licenses & Permits $ 3,463,539 $ 2,295,000 $ 2,295,000 $ 2,295,000 - Fines & Forfeitures $ 13,195 $ 15,000 $ 15,000 $ 15,000 - Revenue From Other Agencies $ 941,413 $ 1,074,820 $ 1,210,791 $ 1,491,092 38.73% Transfers - $ 280,847 $ 323,175 $ 352,712 25.59%
Total Revenues $ 4,418,148 $ 3,665,667 $ 3,843,966 $ 4,153,804 13.32% $3M
$4M
$4M
$4M
FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M
4.15M
Revenues by Source
Public Works
FY2026-27 Proposed Budget | South San Francisco Page 358 Expenditure Summary
Historical Expenditures Across Department
Expenditures by Fund
Historical Expenditures by Fund
Special Revenue Funds Parking District Fund Storm Water Fund Internal Service Fund General Fund Sewer Enterprise Fund Expenditures Actual Expenditures Over Budget Expenditures Budgeted FY2024 FY2025 FY2026 FY2027
0 $10M
$20M
$30M
$40M
$50M
$60M
$47M
$50M
$53M $54M
FY2024 FY2025 FY2026 FY2027
0 $20M
$40M
$60M
Public Works
FY2026-27 Proposed Budget | South San Francisco Page 359 FY27 Expenditures by Fund
Sewer Enterprise Fund $34,109,687 63.02%
General Fund $13,170,258 24.33%
Internal Service Fund $2,707,893 5.00%
Storm Water Fund $2,081,351 3.85%
Parking District Fund $1,652,198 3.05%
Special Revenue Funds $402,554 0.74%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
General Fund $ 13,241,470 $ 12,553,525 $ 13,769,876 $ 13,170,258 4.91% Special Revenue Funds $ 334,923 $ 402,554 $ 877,469 $ 402,554 - Sewer Enterprise Fund $ 30,771,089 $ 34,125,371 $ 37,543,690 $ 34,109,687 -0.05% Parking District Fund $ 1,047,611 $ 1,648,524 $ 1,651,946 $ 1,652,198 0.22% Storm Water Fund $ 1,598,491 $ 1,472,587 $ 1,525,535 $ 2,081,351 41.34% Internal Service Fund $ 3,060,634 $ 2,652,337 $ 2,652,337 $ 2,707,893 2.09% Total Expenditures $ 50,054,216 $ 52,854,897 $ 58,020,853 $ 54,123,942 2.40% Expenditures by Category
Historical Expenditures by Category
Debt Service Capital Outlay Interdepartmental
Supplies And Services Salaries And Benefits
54.1M
Expenditures by Fund
$47M
$50M
$53M $54M
FY2024 FY2025 FY2026 FY2027
0 $20M
$40M
$60M
Public Works
FY2026-27 Proposed Budget | South San Francisco Page 360 FY27 Expenditures by Category
Salaries And Benefits $22,744,367 42.02%
Supplies And Services $21,139,566 39.06%
Interdepartmental $5,042,790 9.32%
Debt Service $4,097,218 7.57%
Capital Outlay $1,100,000 2.03%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Salaries And Benefits $ 19,531,672 $ 21,569,781 $ 21,669,108 $ 22,744,367 5.45% Supplies And Services $ 17,388,435 $ 20,621,247 $ 25,687,876 $ 21,139,566 2.51% Debt Service $ 1,015,331 $ 5,500,520 $ 5,500,520 $ 4,097,218 -25.51% Capital Outlay $ 8,063,876 $ 1,100,000 $ 1,100,000 $ 1,100,000 - Interdepartmental $ 4,054,902 $ 4,063,349 $ 4,063,349 $ 5,042,790 24.10% Total Expenditures $ 50,054,216 $ 52,854,897 $ 58,020,853 $ 54,123,942 2.40%
54.1M
Expenditures by Category
Public Works
FY2026-27 Proposed Budget | South San Francisco Page 361 Personnel Summary
Status Job Code Position Title
2025-26
Approved
FTE
2026-27
Planned
FTE
Full Time N160 Director of Public Works 1.00 1.00
Full Time M820 Deputy Director of Public Works 1.00 1.00 Full Time M760 Principal Engineer 1.00 1.00
Full Time M340 Senior Engineer 5.00 5.00
Full Time A168 Senior Engineering Technician 1.00 1.00
Full Time M750 Program Manager 2.00 2.00
Full Time M560 Management Analyst II 1.00 1.00
Full Time A500 Senior Electrical Technician 1.00 1.00
Full Time A370 Sweeper Operator 2.00 2.00
Full Time A200 Lead Public Works Maintenance Worker 4.00 4.00 Full Time A360 Senior Public Works Maintenance Worker 3.00 4.00 Full Time A275 Public Works Maintenance Worker 11.00 11.00 Full Time A345 Lead Equipment Mechanic 1.00 1.00
Full Time A335 Lead Electrical Technician 1.00 1.00
Full Time A160 Electrical Technician 2.00 2.00
Full Time M255 Maintenance Supervisor 2.00 2.00
Full Time M835 Electrical Maintenance Supervisor 1.00 1.00 Full Time A310 Public Works Inspector 1.00 1.00
Full Time A175 Equipment Operator 1.00 1.00
Full Time A170 Equipment Mechanic 3.00 3.00
Full Time M355 Plant Superintendent 1.00 1.00
Full Time M465 Assistant Plant Superintendent 1.00 1.00 Full Time M745 Plant Maintenance Supervisor 1.00 1.00
Full Time M450 Environmental Compliance Supervisor 1.00 1.00 Full Time M220 Laboratory Supervisor 1.00 1.00
Full Time D190 Lead Plant Operator 4.00 4.00
Full Time D180 Lead Plant Mechanic 1.00 1.00
Full Time D170 Senior Laboratory Chemist 1.00 1.00
Public Works
FY2026-27 Proposed Budget | South San Francisco Page 362 Full Time D160 Senior Environmental Compliance Inspector 1.00 1.00 Full Time D210, D155 Environmental Compliance Inspector I/II 3.00 3.00 Full Time D145,D150,D200 Plant Operator I/II/III 10.00 10.00 Full Time D130,D135 Plant Mechanic I/II 6.00 6.00
Full Time D105,D140 Plant Electrician I/II 3.00 3.00
Full Time D125 Plant Utility Worker 2.00 2.00
Full Time D120 Laboratory Chemist 3.00 3.00
Full Time D220 Plant Mechanic, Apprentice 1.00 1.00
Full Time O310 Administrative Assistant II 2.00 2.00
Full Time O315 Administrative Assistant I 4.00 4.00
Full Time A145 Code Enforcement Officer 3.00 3.00
Full Time A245 Parking System Technician 1.00 1.00
Full Time M510 Plant Operations Supervisor 1.00 1.00
Full Time PENDING Utility Locator 1.00 0
SUBTOTAL Full Time 97.00 97.00
Hourly X280 Miscellaneous Hourly (Interns) 1.85 1.85
Hourly X545 Laboratory Chemist - -
Hourly X345 Public Works - Maintenance Worker 2.52 2.52 Hourly X415 Office Specialist - Hourly 0.50 0.50
SUBTOTAL Hourly 4.87 4.87
TOTAL - Public Works 101.87 101.87
Public Works
FY2026-27 Proposed Budget | South San Francisco Page 363 Sewer Enterprise Fund
$ 183,061 Add Public Works Maintenance Worker - Senior
N/A Remove Utility Locator
$ 183,061 TOTAL
General Fund
$ 4,000 City Attorney costs.
4,200 Office supplies and related expenses
2,800 Staff training and certification
(287,640)
Actuals-Based Budget Alignment
($
276,640)
TOTAL
Sewer Enterprise Fund
$ 7,500 Uniforms and safety gear
$ 7,500 TOTAL
Other Funds
$ 10,000 Annual Stormwater Permit Fees increase
500,000 Orange Memorial Park Stormwater Capture maintenance paid by Measure W $ 510,000 TOTAL
Adjustments to Base Budget
This section provides a detailed summary of adjustments to the base budget. The base budget reflects ongoing items carried forward from the FY 2025–26 base budget and serves as the foundation for the FY 2026–27 financial plan.
Adjustments presented below reflect all known and anticipated changes.
FY 2026-27 Changes and Highlights
Positions:
Supplies and Services:
Public Works
FY2026-27 Proposed Budget | South San Francisco Page 364 Public Works
FY2026-27 Proposed Budget | South San Francisco Page 365 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 2025-26:
Fostered the love of reading and social togetherness through daily Storytime Social events at L|PR and Grand Avenue Libraries, and throughout North County via Project Read’s Learning Wheels, with regular and special events in Cantonese, Spanish, Tagalog and sign language.
Distributed 10,000 books to local youth as part of the annual Library Summer Learning Challenge, sponsored by a generous $30,000 grant from Genentech, Inc.
Launched the Homework Hub service at the Library in partnership with the South San Francisco Youth Commission, featuring librarians and volunteers helping kids with their homework after school.
Assisted adults and seniors with their computer questions through weekly Tech Tuesdays workshops and an expanded Tech Drop-In service.
Provided socialization opportunities for adults through hundreds of programs, events, book clubs and conversation groups, supported in part by a Measure K grant from Supervisor Jackie Speier to bring nontraditional audiences into the Library in the name of community building, strengthening democracy, and battling isolation.
Hosted numerous significant cultural celebrations, including Lunar New Year, Black History Month, Women’s History Month, Asian American and Pacific Islander History Month, Pride Month, Filipino American History Month, and Hispanic Heritage Month. These celebrations have featured author readings, storytimes, dance performances, poetry recitals, film screenings, and hands-on activities.
Celebrated America250 with events planned throughout 2026, including screenings of the film Hamilton, receiving positive reviews and deepfelt comments from attendees.
Hosted the American Revolution Experience Traveling Exhibit, on display in the LPR Community Room from April 24, 2026 – May 1, 2026. This exhibit is a joint project of the Daughters of the American Revolution and the American Battlefield Trust and included “display panels and interactive digital kiosks that use storytelling, illustration, technology and unique artifacts and primary accounts to connect modern audiences with the people and places that shaped the birth of our nation.”
Collaborated with South San Francisco Youth Commission on childhood cancer awareness events, fundraising for the Peninsula Humane Society, and several ongoing educational workshops for kids, including Brain Explorations, STEMsters, Mathsters, and a Homework Hub, and representing the City in local, state and federal conferences and initiatives.
Partnered with Amgen, Inc. on quarterly STEM programs, engaging hundreds of children, teens, and adults.
Provided volunteer opportunities for 320 teens and adults, ranging from shelving, pulling holds, assisting and presenting makerspace programs, providing afterschool homework assistance, supporting craft and gaming social events, and more.
Hosted Early Vote Centers for the November 2025 Special Election and June 2026 Primary Election.
Celebrated the 32 anniversary of the Project Read Trivia Challenge, with 26 trivia teams, approximately 300 supporters and 31 volunteers in attendance, raising nearly $20,000 net to support library literacy programs and services.
nd
Library
FY2026-27 Proposed Budget | South San Francisco Page 366 Leveraged California State Library Adult/Family Literacy and ESL grant funding to increase and strengthen volunteer recruitment and retention at Project Read and Gene Mullin Community Learning Center (GMCLC) and expand structured onboarding practices. Enhanced GMCLC ESL services by offering additional English language workshops supporting varying proficiency levels and integrating job development activities to promote workforce readiness and learner advancement. Completed interviews through a Skyline College Work-Study partnership to strengthen Adult Literacy Services capacity.
Partnered with Parks and Recreation and the South San Francisco School District to host dozens of field trips from classrooms and summer camps, serving hundreds of students.
Supported the County-wide Big Lift Inspiring Summer (BLIS) program, partnering with SSFUSD and SMCL by embedding a staff member as a Senior Community Program Specialist at Los Cerritos Elementary School and distributing free books to BLIS classes.
Awarded Nathan Nand, a junior at El Camino High School, the South San Francisco Youth Poet-in-Residence prize for 2026-27.
Secured a total of nearly $500,000 in grant funding, including support for the Grand Avenue Branch Library through a $10,000 Carnegie Foundation award; Project Read Learning Wheels programs and services; GMCLC afterschool academic and enrichment programs; ESL classes and online learning support, Summer Learning Challenge programs and book distributions, MakerSpace program support; literacy and author programs, STEM Presentations and Programming, Big Lift Inspiring Summers partnership with SSFUSD, Early Vote Center services and more.
OBJECTIVES FOR FISCAL YEAR 2026-27:
Plan and provide accessible, engaging cultural and
history/America250 programs and events
Continuing the success of Lunar New Year and Black History Month, Library staff is partnering with other City departments and outside organizations to plan an active and vibrant calendar of programs and celebrations.
Plans include events for Asian American and Pacific Islander History Month, Pride Month, Constitution Week, Hispanic Heritage Month, Filipino American History Month, and more.
STEM Workshops and Technology Learning Assistance
The Library will continue to work with volunteers and partners to bring STEM workshops to the Amgen Discovery Center, including partnership opportunities with Youth Commission members and initiatives. Library will expand the popular Tech Drop-In service, where staff and volunteers help community members troubleshoot their devices and learn about their functions.
College and Career Opportunities for Youth
The Library will continue to provide opportunities for youth to gain work experience, develop their portfolios and enhance their college applications through summer and year-round volunteer opportunities at the libraries and Gene Mullin Community Learning Center (GMCLC). Working with Peninsula Library System (PLS) libraries, staff will explore implementing the Empower Card in local schools, providing students one-library-card access to online resources across PLS jurisdictions.
Youth Commission and Teen programming
The Library will continue in its new role as the liaison to the Youth Commission after welcoming several new members this year. Commissioners, already very active in the Library, are planning more innovative STEM workshops, career panels and community service programs for the community. Commissioners will also be consulted as we expand teen programs and grow the Young Adult library as a fun, interactive destination.
Social Activities for Adults and Families
The Library will continue this year’s initiatives around socialization and community gathering, reaching nonlibrary users with non-traditional library programs and services, including game nights, movie clubs, karaoke, trivia, and other activities designed to get people to engage with each other, develop community, and overcome social isolation.
Project Read/GMCLC Adult Programs
Strengthen literacy services at Project Read and GMCLC by improving volunteer tutor retention and professional development, building community partnerships, and sustaining California State grants and pursuing local grant opportunities to increase learner engagement and goal achievement for adults and families.
Volunteer development
Continue to engage with volunteers to develop new opportunities for service, including providing story times for class visits, book distribution at local schools, and teaching classes and workshops in the Amgen Discovery Center.
Partnership development
Library
FY2026-27 Proposed Budget | South San Francisco Page 367 Further develop our successful partnerships with Amgen, Genentech, Friends of the Library, Library Foundation and Parks & Recreation to provide for new programs, equipment and materials at the Grand Avenue Branch Library, Gene Mullin Community Learning Center, Library | Parks & Recreation Center, and Amgen Discovery Center.
Collection Development
Continue to expand our digital collections to offer more eBooks and streaming movies and television to meet growing community demand.
Key Performance Measures
Key Performance Measures
FY 2024
Actual
FY 2025
Actual
FY 2026
Projected
FY 2027
Proposed
Number of people who attended library programs 31,000 61,119 63,000 63,500 Total Circulation of library materials (physical and electronic) 561,736 588,424 590,000 595,000 Library Visits 360,968 583,177 585,000 590,000
Active SSF Library cardholders 41,429 42,684 *30,000 36,000 Number of active SSF Library volunteers 128 296 300 320 *Library cards not used in three years have been purged from the sytem. We typically issue approximately 500 cards a month
Library
FY2026-27 Proposed Budget | South San Francisco Page 368 Organizational Chart
Budget Note
This department operates solely in the General Fund, so only Revenue by Source and Expense and by Category detail are shown.
Library
FY2026-27 Proposed Budget | South San Francisco Page 369 Revenues by Source
Revenues by Source
Other Revenues Charges for Services Revenue From Other Agencies FY27 Revenues by Source
Revenue From Other Agencies $531,375 97.25%
Charges for Services $15,000 2.75%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Revenue From Other Agencies $ 432,917 $ 343,375 $ 611,949 $ 531,375 54.75% Charges for Services $ 12,927 $ 5,000 $ 5,000 $ 15,000 200.00% Other Revenues $ 221 - - - -
Total Revenues $ 446,065 $ 348,375 $ 616,949 $ 546,375 56.84% $$773344KK
$$444466KK
$$334488KK
$$554466KK
FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
$1,000K
546K
Revenues by Source
Library
FY2026-27 Proposed Budget | South San Francisco Page 370 Expenditure Summary
Historical Expenditures Across Department
Expenditures by Category
Expenditures by Category
Interdepartmental Supplies And Services Salaries And Benefits Expenditures Actual Expenditures Budgeted
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M
$13M
$8M $8M
$9M
$10M
FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
Library
FY2026-27 Proposed Budget | South San Francisco Page 371 FY27 Expenditures by Category
Salaries And Benefits $8,235,826 83.96%
Supplies And Services $835,897 8.52%
Interdepartmental $737,473 7.52%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Salaries And Benefits $ 5,955,807 $ 7,735,487 $ 7,899,715 $ 8,235,826 6.47% Supplies And Services $ 920,633 $ 851,334 $ 975,681 $ 835,897 -1.81% Interdepartmental $ 743,808 $ 690,657 $ 690,657 $ 737,473 6.78% Total Expenditures $ 7,620,248 $ 9,277,479 $ 9,566,053 $ 9,809,196 5.73%
9.81M
Expenditures by Category
Library
FY2026-27 Proposed Budget | South San Francisco Page 372 Personnel Summary
Status Job Code Position Title
2025-26
Approved
FTE
2026-27
Planned
FTE
Full Time N110 Library Director 1.00 1.00
Full Time M640 Assistant Library Director 1.00 1.00
Full Time M560 Management Analyst II 1.00 1.00
Full Time M230, M235 Library Program Manager I/II 4.00 4.00 Full Time M500 Literacy Program Manager 1.00 1.00
Full Time A445 Literacy Services Coordinator 4.60 4.00
Full Time A670 Supervising Library Specialist 2.00 2.00 Full Time A210, A240 Librarian I/II 7.00 8.00
Full Time A215 Library Assistant I/II 1.00 1.00
Full Time O310 Administrative Assistant II 2.00 2.00
SUBTOTAL Full Time 24.60 25.00
PT Regular A215 Library Assistant II 2.40 2.40
SUBTOTAL PT Regular 2.40 2.40
Library
FY2026-27 Proposed Budget | South San Francisco Page 373 Hourly X210 Librarian I 1.26 1.26
Hourly X220 Library Assistant I 5.92 5.92
Hourly X225 Library Assistant II - Hourly 1.00 1.00
Hourly X235 Library Clerk 4.90 4.90
Hourly X250 Library Page 2.97 2.97
Hourly X415 Office Specialist- Hourly 1.00 1.50
Hourly X440 Office Assistant- Hourly 0.05 0.05
Hourly X655 Literacy Services Assistant Coordinator - Hourly 0.38 0.38 Hourly X665 Literacy Services Assistant I - Hourly 1.23 0.38 Hourly X670 Librarian II 1.80 1.80
SUBTOTAL Hourly 20.51 20.16
TOTAL FTE - Library 47.51 47.56
Library
FY2026-27 Proposed Budget | South San Francisco Page 374 $ 185,584 Add Librarian II
44,666 Add Office Specialist - Hourly
Grant funding ended for 0.60 FTE Literacy Services Coordinator Grant funding ended for 0.85 FTE Literacy Services Assistant I - Hourly $
230,250 TOTAL
$
40,000
Peninsula Library System Network Increases
(55,437)
Actuals-Based Budget Alignment
($15,437) TOTAL EXPENDITURES
$ 99,000 State Grant for CLC Homework
$ 99,000 TOTAL REVENUES
Adjustments to Base Budget
This section provides a detailed summary of adjustments to the base budget. The base budget reflects ongoing items carried forward from the FY 2025–26 base budget and serves as the foundation for the FY 2026–27 financial plan.
Adjustments presented below reflect all known and anticipated changes.
FY 2026-27 Changes and Highlights
Positions:
Supplies and Services:
Library
FY2026-27 Proposed Budget | South San Francisco Page 375 Information Technology (IT)
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 and implementation of their unique technology needs.
THE DEPARTMENT SUPPORTS ITS MISSION TO THE CITY
THROUGH:
Training City staff on the use of software;
Upgrading software applications to keep current;
Network security;
Using technology to advance the business processes;
Maintaining a backup of data and systems;
Troubleshooting employee computer issues through a robust Help Desk system.
ACCOMPLISHMENT/INITIATIVE HIGHLIGHTS IN FISCAL YEAR
2025-2026:
Enhance the City’s cybersecurity posture through ongoing improvements and security measures by replacement core network equipment, penetration testing and conducting an incident response tabletop exercise.
Collaborate with various City departments to develop new Geographic Information System (GIS) layers, creating interactive maps and dashboards for staff, and improving internal and public accessibility. Specifically, Developed a public facing Fire Hazard Severity Zone look-up application Developed new Windshield Survey Disaster Route maps and dashboard for Fire Department Created sewer rehabilitation external map application to support Engineering public outreach Rebuilt Transportation Advisory Committee Requests Map user interface along with application data overhaul
Upgraded the Emergency Operations Center video wall to improve system reliability, as well as the audio-visual equipment in the Community Learning Center’s main classroom.
Expand the City’s use of Microsoft cloud services to continue modernization of the City infrastructure.
Transitioned the City’s email and website domain from ssf.net to ssfca.gov to strengthen cybersecurity.
Replace outdated computers as part of our annual refresh cycle to ensure operational efficiency and support of modern technological needs.
Migrated digital signature software saving over $20,000 in annual costs.
Teamed up with engineering division to install a 288-fiber optic cable to the Westborough area connecting the Westborough Preschool and for future connection to Fire Station 64.
Leverage cloud storage for immutable system backups
Deployed software on City website to automatically convert all PDF files to an American Disability Act (ADA) accessible file.
Collaborated with finance department to migrate business license information to a hosted solution.
Improved network connectivity to fire station 64 by leveraging City owned fiber optic strands; improving the bandwidth from 50Mbps to over 200Mbps.
Information Technology (IT)
FY2026-27 Proposed Budget | South San Francisco Page 376 OBJECTIVES FOR FISCAL YEAR 2026-2027:
Go-live with a new Enterprise Resource Planning (ERP) system to replace a legacy financial and payroll system to centralize comprehensive solution.
Go-live with a new Permitting system to improve business processes and efficiencies with integration into other City applications.
Connect new Aquatic Center located at Orange Memorial park to the City network, install computers, phones and peripherals.
Enhance the City’s cybersecurity posture through ongoing improvements and security measures.
Continue to collaborate with various City departments to develop new Geographic Information System (GIS) layers, create interactive maps and dashboards for staff, and improve internal and public accessibility.
Migrate the City’s Voice Over IP (VoIP) unified communication system to a cloud-based solution for improved efficiency and reliability.
Continue to expand the City’s use of Microsoft cloud services.
Replace outdated computers and equipment to ensure operational efficiency and support modern technology needs.
Continue to improve network connectivity to low bandwidth city facilities.
Key Performance Measures
Key Performance Measures FY 2024 Actual FY 2025 Actual
FY 2026
Projected
FY 2027
Proposed
Number of Help Desk Tickets 4982 4802 4984 5000
Number of Emails Received 4,416,200 3,280,000 3,967,300 4,000,000 Number of Emails Blocked 1,493,000 953,900 1,799,900 1,500,000 Number of Support Devices 2,209 2,545 2,640 2,700
Average Device Uptime 99.73% 99.79% 99.75%
Information Technology (IT)
FY2026-27 Proposed Budget | South San Francisco Page 377 Organizational Chart
Budget Note
This department operates solely in the Information Technology Internal Service Fund, so only Expense by Category detail is shown. Revenues, internal service charges to other departments, are collected into the Internal Service Fund by the Non-Departmental Department.
Information Technology (IT)
FY2026-27 Proposed Budget | South San Francisco Page 378 Expenditures by Category
Expenditures by Category
Interdepartmental Salaries And Benefits Supplies And Services FY27 Expenditures by Category
Supplies And Services $3,204,424 53.58%
Salaries And Benefits $2,748,742 45.96%
Interdepartmental $27,272 0.46%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Salaries And Benefits $ 2,321,668 $ 2,398,765 $ 2,398,765 $ 2,748,742 14.59% Supplies And Services $ 2,330,476 $ 3,290,024 $ 2,987,718 $ 3,204,424 -2.60% Interdepartmental $ 12,889 $ 12,889 $ 12,889 $ 27,272 111.59% Total Expenditures $ 4,665,033 $ 5,701,678 $ 5,399,372 $ 5,980,438 4.89% $4M
$5M
$6M
$6M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
5.98M
Expenditures by Category
Information Technology (IT)
FY2026-27 Proposed Budget | South San Francisco Page 379 $ 205,105 New permitting system
130,000 Office 365 Service Upgrade
100,000 Equipment replacement
78,500 Software cost increase
$ 513,605 TOTAL
Personnel Summary
Status Job Code Position Title
2025-26
Approved FTE
2026-27
Planned
FTE
Full Time N165 Information Technology Director 1.00 1.00 Full Time M805 Information Technology Manager 0 1.00
Full Time M650 Information Systems Administrator 2.00 2.00 Full Time M790 Senior Information Systems Administrator 1.00 1.00 Full Time O310 Administrative Assistant II 1.00 1.00
Full Time M810 Applications Analyst 1.00 1.00
Full Time O525 Computer Services Technician 2.00 2.00
Full Time O530 Senior Computer Services Technician 1.00 1.00 SUBTOTAL Full Time 9.00 10.00
TOTAL FTE- Information Technology 9.00 10.00
Adjustments to Base Budget
This section provides a detailed summary of adjustments to the base budget. The base budget reflects ongoing items carried forward from the FY 2025–26 base budget and serves as the foundation for the FY 2026–27 financial plan.
Adjustments presented below reflect all known and anticipated changes.
FY 2026-27 Changes and Highlights
Positions:
$343,979 Information Technology Manager
Supplies and Services:
Information Technology (IT)
FY2026-27 Proposed Budget | South San Francisco Page 380 Parks and Recreation
MISSION STATEMENT:
The Parks and Recreation Department’s mission is to provide opportunities for physical, cultural and social well-being; protect and enhance the physical environment; and ensure the effective and efficient use of public facilities and open space.
THE DEPARTMENT SUPPORTS ITS MISSION TO THE CITY
THROUGH:
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 highquality customer service; Building Maintenance Division - Managing and maintaining public buildings that are functional, safe, active, sustainable and efficient, and can accommodate essential community and public safety services; 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; Recreation Division - Sponsoring recreation and enrichment programs that meet community needs for all ages, 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
2025-26:
Administration Division:
Serve as lead department representative in rollout of new enterprise resource planning system and permitting software to streamline business processes.
Adoption of the 2026 Cultural Arts Annual Workplan.
Met key milestones in several public art projects including onboarding artists for the New Park at Linden Avenue and Pine Avenue and the Orange Memorial Park Aquatic Center.
Provided essential departmentwide financial and human resources support to other divisions in the department.
Building Maintenance:
Delivery of Minor Maintenance Programs and support for various Capital Improvement Programs.
Completed tenant improvements and interior repairs and refreshing of City facilities, most notably City Hall.
Development and implementation of enhanced preventative maintenance schedules for City facilities.
Filled key Program Manager vacancy to lead the Building Maintenance Division.
Plan for operations and maintenance of new facilities to include the Orange Memorial Park Aquatic Center, Westborough Preschool, and Fire Station 63.
Parks:
Delivery of Minor Maintenance Programs and support for various Capital Improvement Programs.
Replaced failing light structures as well as added two new light poles at Terrabay Recreation Center; increasing light coverage and safety in the parking areas and around the building.
Parks and Recreation
FY2026-27 Proposed Budget | South San Francisco Page 381 Installed numerous cameras at Willow Gardens and other locations to deter illegal dumping and provide surveillance for enforcement.
Began construction and continued to provide project management and guidance for Dundee Park remodel in coordination with the Capital Projects Department.
Continued support and guidance for the free tree program for resident’s yards in conjunction with Rise South City.
Replaced aging solar lights at Avalon Memorial Lots with newer models and planted a “memorial grove” of trees for the residents who are remembered by that park.
Added new amenities to the dog park with the help of Genentech volunteers.
Plan for operations and maintenance of new and renovated parks and facilities to include Dundee Park, Orange Memorial Park Aquatic Center, new park at Linden Avenue and Pine Avenue, and Westborough Preschool.
Support rollout of new permitting software to streamline tree permit process.
Completed assessment of playgrounds in the Common Greens.
Recreation:
Adopted the City's first Age-Friendly Action Plan, serving as a roadmap outlining clear objectives and measurable outcomes in nine domains of livability for older adults which includes Outdoor Spaces and Buildings, Transportation, Housing, Social Participation, Communication and Information, Respect and Social Inclusion, Civic Participation and Employment, Community Support and Health Services, and Emergency Services.
Partnered with South San Francisco Unified School District’s (SSFUSD) Expanded Learning Opportunities Program (ELOP) offering free after school care and increasing the number of students served from 120 to 210 students in school year 2025-2026.
Collaborated with the YMCA to support their food distribution initiatives helping them serve thousands of community members each year at Orange Memorial Park.
Expanded the breadth and depth of new recreation course offerings for all ages with classes such as Hindi Kinder, Actor’s Academy for Teens, Relax and Heal with Meditation, Greeting Card Illustration, Seated Pilates, Full Moon Celebration, additional Private Music class offerings, and more.
Exceeded overall revenue target in Fiscal Year 2025-2026.
Supported other City departments in hosting special events throughout the year.
Opened several temporary evacuation points at community centers in collaboration with emergency services to respond to incidents such as fires and power outages.
OBJECTIVES FOR FISCAL YEAR 2026-27:
Administration:
Launch the Parks and Recreation Master Plan and Deferred Maintenance Assessment for City parks and facilities.
Continue to serve as lead department representative in rollout of new enterprise resource planning system and permitting software to streamline business processes.
Open and operate a new cafe at the Library | Parks and Recreation Center in collaboration with the Library.
Continue to expand the City’s public art collection through ongoing capital projects and working with private developers to implement the public art requirement (SSF Municipal Code § 8.76).
Implement the 2026 Cultural Arts Annual Workplan.
Onboard new payment processor for recreation management system to streamline payments for department programs and events.
Explore cost recovery and budget sustainability measures.
Parks and Recreation
FY2026-27 Proposed Budget | South San Francisco Page 382 Building Maintenance:
Continue to implement minor maintenance program, preventative maintenance program, and capital project delivery.
Continue to build a cohesive and effective maintenance team, including hiring of key positions and retention of staff.
Commission the Orange Memorial Park Aquatic Center.
Plan for the operation of a new preschool center at Westborough Park.
Parks:
Continue work to expand the City’s urban forest with grant funding from Coastal Quest and partnerships with Rise South City as well as planting trees in City-owned right-of-way.
Deliver the minor maintenance program and support capital improvements including the new park at Linden and Pine Avenues, improvements to Willow Gardens parklets, construction of dedicated pickleball facilities, and capital improvements at Orange Memorial Park, as well as providing support for Engineering and Capital Projects.
Plan for the operation of the New Park at Linden Avenue and Pine Avenue.
Resurface Alta Loma basketball court and tennis court and install new basketball hoops.
Repair Avalon Park and Westborough Park play surfacing.
Implement natural resources nursery project and learning area.
Recreation:
Continue to expand program offerings, particularly for children and seniors, and launch of the RecRx program for low-income families in partnership with San Mateo County Health.
Work with the Capital Projects team to manage construction for the Westborough Preschool project, and prepare for operation of the new facility.
Open and commission the Orange Memorial Park Aquatic Center, including building up staffing to support the maintenance and programming of the new two-pool facility.
Expand Concert in the Park in partnership with Genentech to recognize their 50 anniversary.
Support the City’s recognition of the United States’ Semiquincentennial celebration.
Continue to expand program offerings for seniors, youth, and adults.
Continue and expand number of students served under partnership with South San Francisco Unified School District’s (SSFUSD) Expanded Learning Opportunities Program (ELOP) offering free after school care to 210 students in school year 2026-2027 while enhancing the City’s cost recover with grant funds.
Establish guidelines for a Child Care Grant Program funded by childcare impact fees to increase the number of childcare spaces in South San Francisco.
th
Parks and Recreation
FY2026-27 Proposed Budget | South San Francisco Page 383 Key Performance Measures
Key Performance Measures
FY 2024
Actual
FY 2025
Actual
FY 2026
Projected
FY 2027
Proposed
Parkland Development: acres per 1,000 residents 4.15 4.15 4.16 4.17 Facility Maintenance Staff: square footage per
employee
23,830 23,728 23,295 23,921
Number of registrants for programs and services 25,900 50,681 51,990 52,900 Annual attendance for Park & Rec special events 12,000 17,480 19,000 19,500 Number of hall rentals per year 562 575 600 600
Number of picnic rentals per year 660 625 606
Organizational Chart
Parks and Recreation
FY2026-27 Proposed Budget | South San Francisco Page 384 Revenue Summary
Historical Revenues Across Department
Expenditures by Category
Expenditures by Category
Capital Outlay Interdepartmental Supplies And Services
Salaries And Benefits
Revenue Actual Revenue Surplus Revenue Budgeted
FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M
$8M
$25M
$27M
$31M
$34M
FY2024 FY2025 FY2026 FY2027
0 $10M
$20M
$30M
$40M
Parks and Recreation
FY2026-27 Proposed Budget | South San Francisco Page 385 FY27 Expenditures by Category
Salaries And Benefits $25,440,121 74.93%
Supplies And Services $6,250,292 18.41%
Interdepartmental $2,262,353 6.66%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Salaries And Benefits $ 19,729,270 $ 23,047,177 $ 22,873,238 $ 25,440,121 10.38% Supplies And Services $ 5,646,473 $ 6,169,248 $ 8,132,500 $ 6,250,292 1.31% Capital Outlay $ 184,349 - - - -
Interdepartmental $ 1,760,386 $ 2,076,178 $ 2,076,178 $ 2,262,353 8.97% Total Expenditures $ 27,320,477 $ 31,292,603 $ 33,081,917 $ 33,952,766 8.50% Revenues by Fund
Historical Revenues by Fund
General Fund
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
General Fund $ 5,500,379 $ 3,721,222 $ 3,594,184 $ 7,116,337 91.24% 34M
Expenditures by Category
$5M
$6M
$4M
$7M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
Revenues by Fund
Parks and Recreation
FY2026-27 Proposed Budget | South San Francisco Page 386 Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Total Revenues $ 5,500,379 $ 3,721,222 $ 3,594,184 $ 7,116,337 91.24% Expenditure Summary
Historical Expenditures Across Department
Expenditures by Fund
Historical Expenditures by Fund
Internal Service Fund Special Revenue Funds General Fund Expenditures Actual Expenditures Budgeted
FY2024 FY2025 FY2026 FY2027
0 $10M
$20M
$30M
$40M
$25M
$27M
$31M
$34M
FY2024 FY2025 FY2026 FY2027
0 $10M
$20M
$30M
$40M
Parks and Recreation
FY2026-27 Proposed Budget | South San Francisco Page 387 FY27 Expenditures by Fund
General Fund $31,285,995 92.15%
Special Revenue Funds $2,666,772 7.85%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
General Fund $ 24,578,875 $ 29,088,632 $ 30,877,946 $ 31,285,995 7.55% Special Revenue Funds $ 2,557,254 $ 2,203,971 $ 2,203,971 $ 2,666,772 21.00% Internal Service Fund $ 184,349 - - - -
Total Expenditures $ 27,320,477 $ 31,292,603 $ 33,081,917 $ 33,952,766 8.50% Revenues by Source
Revenues by Source
Other Revenues Transfers Revenue From Other Agencies
Charges for Services
34M
Expenditures by Fund
$5M
$6M
$4M
$7M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
Parks and Recreation
FY2026-27 Proposed Budget | South San Francisco Page 388 FY27 Revenues by Source
Charges for Services $4,500,953 63.25%
Revenue From Other Agencies $1,496,988 21.04%
Transfers $1,118,000 15.71%
Other Revenues $395 0.01%
Category FY 2025 Actual
FY 2026
Adopted
Budget
FY 2026
Adjusted
Budget
FY 2027
Budgeted
FY 2026
Adopted Budget
vs. FY 2027
Budgeted (%
Change)
Revenue From Other Agencies $ 473,314 $ 259,508 $ 295,470 $ 1,496,988 476.86% Charges for Services $ 5,022,774 $ 3,461,319 $ 3,298,318 $ 4,500,953 30.04% Other Revenues $ 4,292 $ 395 $ 395 $ 395 -
Transfers - - - $ 1,118,000 -
Total Revenues $ 5,500,379 $ 3,721,222 $ 3,594,184 $ 7,116,337 91.24%
7.12M
Revenues by Source
Parks and Recreation
FY2026-27 Proposed Budget | South San Francisco Page 389 Personnel Summary
Status
Job
Code
Position Title
2025-26
Approved
FTE
2026-27
Planned
FTE
Full Time N175 Director of Parks and Recreation 1.00 1.00 Full Time M840 Deputy Director of Parks and Recreation 1.00 1.00 Full Time M750 Program Manager 4.00 4.00
Full Time M570 Management Analyst I 1.00 1.00
Full Time M560 Management Analyst II 1.00 1.00
Full Time O310 Administrative Assistant II 2.00 2.00
Full Time O315 Administrative Assistant I 1.00 1.00
Full Time M295 Recreation and Community Services Supervisor 6.00 6.00 Full Time M800 Childcare Assistant Supervisor 1.00 1.00 Full Time M530
Recreation and Community Services Program
Coordinator
15.27 15.00
Full Time A495, A680 Preschool Teacher I/II 8.00 8.00
Full Time TBD Building Maintenance Stationary Engineer 1.00 - Full Time M255 Maintenance Supervisor 4.00 5.00
Full Time A465 Building Maintenance Craftsworker 2.00 2.00 Full Time A190 Lead Building Maintenance Custodian 2.00 2.00 Full Time A320 Senior Building Maintenance Custodian 6.00 6.00 Full Time A140 Building Maintenance Custodian 9.50 10.00 Full Time TBD Arborist Technician 1.00 -
Full Time A375 Tree Trimmer 2.00 2.00
Full Time A505 Groundsperson 2.00 2.00
Full Time A280 Maintenance Craftsworker 2.00 2.00
Full Time TBD Maintenance Craftsworker - Lead - 1.00
Full Time A195 Lead Park Maintenance Worker 3.00 3.00
Full Time A350 Senior Park Maintenance Worker 5.00 5.00 Full Time A250 Park Maintenance Worker 14.00 14.00
SUBTOTAL Full Time 94.77 95.00
Parks and Recreation
FY2026-27 Proposed Budget | South San Francisco Page 390 PT Regular M530
Recreation and Community Services Program
Coordinator
- 0.50
PT Regular A650 Cultural Arts Specialist 0.75 0.75
PT Regular A285 Natural Resource Specialist 0.75 0.75
PT Regular A610 Recreation Leader II 1.00 1.00
PT Regular A620 Recreation Leader III 0.75 0.75
PT Regular A515 Recreation Leader IV 0.75 0.75
SUBTOTAL PT Regular 4.00 5.00
Hourly X280 Miscellaneous Hourly (Natural Resource Aid) 0.50 0.50 Hourly X555 Hourly, Van Driver 1.00 1.00
Hourly X185 Hourly, Building Maintenance Custodian 3.90 3.90 Hourly X440 Hourly, Office Assistant 0.50 0.50
Hourly X300 Hourly, Park Maintenance Worker 3.07 3.57
Hourly X350 Hourly, Recreation Instructor 10.13 10.13
Hourly X360 Hourly, Recreation Leader I 1.83 1.83
Hourly X365 Hourly, Recreation Leader II 11.27 12.92
Hourly X370 Hourly, Recreation Leader III 47.68 58.27
Hourly X375 Hourly, Recreation Leader IV 7.15 10.45
Hourly X700
Hourly, Recreation & Community Service
Program Coordinator
0.30 0.30
SUBTOTAL Hourly 87.33 103.37
TOTAL - Parks and
Recreation
186.10 202.87
Parks and Recreation
FY2026-27 Proposed Budget | South San Francisco Page 391 General
Fund Aquatics
$ 53,220 Recreation & Community Services Program Coordinator 90,933 Recreation Leader II - Hourly
631,419 Recreation Leader III - Hourly
218,352 Recreation Leader IV - Hourly
$ 993,924 TOTAL
General
Fund Aquatics
$ 72,994 Supplies and staffing expenses
136,447 Utility increase
(229,097) Actuals-Based Budget Alignment
($ 19,656) TOTAL EXPENDITURES
$244,500 Soft-opening revenue increase
$ 244,500 TOTAL REVENUES
General
Fund Building Maintenance
$ 39,700 Supplies and equipment
61,000 Funds needed to right-size the water budget and support increased usage. $ 100,700 TOTAL
Adjustments to Base Budget
This section provides a detailed summary of adjustments to the base budget. The base budget reflects ongoing items carried forward from the FY 2025–26 base budget and serves as the foundation for the FY 2026–27 financial plan.
Adjustments presented below reflect all known and anticipated changes.
FY 2026-27 Changes and Highlights
Positions:
Supplies and Services:
Parks and Recreation
FY2026-27 Proposed Budget | South San Francisco Page 392 Debt Service Obligations
The City has outstanding debt through the issuance of bonds, loans and leases. The legal bonded debt limit for the City as of June 30, 2024 was $1.16 billion which is calculated as 3.75%* of the total market-value-based assessed property valuation of $30.9 billion. The City's total outstanding debt is well below this limit. The following sections describe all debt issued by the City for which balances remain outstanding (amounts shown are as of June 30, 2025):
Water Quality Control Plant
2008 State Water Resources Control Board Loans – Original debt: $9,019,585; 2.4% interest rate; due 7/15/2028.
This loan was 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. $1.7 million of principal remains outstanding. $80,356 interest remains to be paid until maturity.
2005D Water and Wastewater Revenue Bonds – Original debt: $6,000,000, 2.75% to 4.75% interest rate, due 10/01/2026. Standard & Poor bond rating was AAA. 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, $435,000 of principal remains outstanding. $10,875 interest remains to be paid until maturity.
2018 State Water Resources Control Board Loan - Original debt: $53,403,000, 1.8% interest rate, due 10/03/2042.
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 commenced on 10/03/2023, one year after project completion. WQCP user fees support the debt service payments. $44.6 million of principal remains outstanding. $7.6 million interest remains to be paid until maturity.
Capital Improvement Projects
2020A Lease Revenue Bonds - Original debt: $43,905,000; premium received: $10,242,530; 4 - 5% interest rate; due 06/01/2046. Standard & Poor bond rating was AA+. 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. $37.6 million of principal remains outstanding. $17.7 million interest remains to be paid until maturity. 2021A Lease Revenue Bonds - Original debt: $86,410,000; premium received: $18,116,565; 4% interest rate; due 06/01/2046. Standard & Poor bond rating was AA+. $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. $75.1 million of principal remains outstanding. $35.4 million interest remains to be paid until maturity. 2022A Lease Revenue Bonds - Original debt: $65,420,000; premium paid $6,686,317; 4-5.25% interest rate; due 06/01/2046. Standard & Poor bond rating was AA+. $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. $61.9 million of principal remains outstanding. $37.0 million interest remains to be paid until maturity.
Successor Agency
2007 Loans Payable to Successor Agency - As of June 30, 2025, 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 $1,166,152 will be paid off from future developer impact fees collected by the City.
Debt Service Obligations
FY2026-27 Proposed Budget | South San Francisco Page 393 * California Government Code, Section 43605 sets the debt limit at 15%. The code section was enacted prior to the change in basing assessed value to full market value when it was previously 25% of market value. Thus, the limit shown as 3.75% is one-fourth the limit to account for the adjustment of showing assessed valuation at full cash value.
Debt Service Obligations
FY2026-27 Proposed Budget | South San Francisco Page 394 Debt Service Obligation Table
Direct Borrowing - State Revolving Fund (SRF) Loans
Fiscal
Year: 2027 2028 2029 2030 2031 2032-2036
Remainin
g Due Total
2008 State
Water
Resources
Loan
Princi
pal 540,575 553,548 566,833 - - - - 1,660,956
Intere
st 39,863 26,889 13,604 - - - - 80,356
2018 State
Water
Resources
Loan
Princi
pal 2,267,537 2,308,352 2,349,903 2,392,201 2,435,260 12,849,817 20,028,566 44,631,635 Intere
st 803,369 762,554 721,003 678,705 635,646 2,504,713 1,467,776 7,573,766 Revenue Bonds
Fiscal
Year: 2027 2028 2029 2030 2031 2032-2036
Remainin
g Due Total
2005 Water
&
Wastewate
r Revenue
Bonds
Princi
pal 435,000 - - - - - - 435,000
Intere
st 10,875 - - - - - - 10,875
Subtotal - Water
Quality
Control
Bonds
Princi
pal 3,243,111 2,861,901 2,916,736 2,392,201 2,435,260 12,849,817 20,028,566 46,727,592 Intere
st 854,107 789,443 734,607 678,705 635,646 2,504,713 1,467,776 7,664,997 Comb
ined 4,097,218 3,651,343 3,651,343
3,070,90
6 3,070,906 15,354,530 21,496,342 54,392,589
Lease Revenue Bonds
Fiscal
Year: 2027 2028 2029 2030 2031 2032-2036
Remainin
g Due Total
2020A
Police
Station
Project
Princi
pal 1,250,000 1,310,000 1,365,000 1,420,000 1,475,000 8,310,000 22,425,000 37,555,000 Intere
st 1,514,700 1,452,200 1,399,800 1,345,200 1,288,400 5,508,200 5,223,400 17,731,900 Debt Service Obligations
FY2026-27 Proposed Budget | South San Francisco Page 395 2021A
Communit
y Civic
Campus
Project
Princi
pal 2,520,000 2,625,000 2,725,000
2,835,00
0 2,950,000 16,610,000 44,785,000 75,050,000
Intere
st 3,002,000 2,901,200 2,796,200
2,687,20
0 2,573,800 11,002,600 10,430,600 35,393,600
2022A
Orange
Memorial
Park
Project
Princi
pal 1,880,000 1,975,000 2,075,000 2,180,000 2,290,000 13,270,000 38,250,000 61,920,000 Intere
st 3,063,588 2,969,588 2,870,838 2,767,088 2,658,088 11,455,938 11,206,288 36,991,413 Subtotal -
Governme
ntal
Borrowing
Bonds
Princi
pal 5,650,000 5,910,000
6,165,00
0 6,435,00
0 6,715,000
38,190,00
0 105,460,0
00 174,525,000
Intere
st 7,580,288 7,322,988
7,066,83
8 6,799,48
8 6,520,288
27,966,73
8 26,860,288 90,116,913
Comb
ined 13,230,288 13,232,988
13,231,83
8 13,234,4
88 13,235,288 66,156,738
132,320,28
8 264,641,913
Total Debt
Service
Princi
pal 8,893,111 8,771,901 9,081,736
8,827,20
1 9,150,260 51,039,817
125,488,56
6 221,252,592
Intere
st 8,434,395 8,112,430
7,801,44
5 7,478,193 7,155,933
30,471,45
0 28,328,064 97,781,910
Comb
ined 17,327,506 16,884,331
16,883,1
81 16,305,3
93 16,306,193 81,511,267
153,816,62
9 319,034,501
Debt Service Obligations
FY2026-27 Proposed Budget | South San Francisco Page 396 Appendix
Appendix
FY2026-27 Proposed Budget | South San Francisco Page 397 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)
ACFR: Annual Comprehensive Financial Report - A detailed report of an organization's financial activities and performance over the fiscal year.
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.
Assets: Items owned by an organization that have economic value, such as cash, investments, property, and equipment.
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 onetime 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 Glossary
FY2026-27 Proposed Budget | South San Francisco Page 398 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.
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 Flow: The movement of money into or out of an organization, showing its liquidity and ability to meet financial obligations.
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.
Glossary
FY2026-27 Proposed Budget | South San Francisco Page 399 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.
Compliance: Adherence to relevant laws, regulations, and internal policies governing financial reporting and operations.
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 "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.
Equity: The residual interest in the assets of an organization after deducting liabilities, representing the owners' stake in the business.
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.
Glossary
FY2026-27 Proposed Budget | South San Francisco Page 400 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.
Financial Statements: Reports summarizing an organization's financial activities and position, including the balance sheet, income statement, and cash flow statement.
Fiscal Year: The 12-month period for which an organization plans the use of its funds, typically not the same as the calendar year.
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.
GAAP: Generally Accepted Accounting Principles - Standard accounting principles, standards, and procedures that companies use to compile their financial statements.
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.
Glossary
FY2026-27 Proposed Budget | South San Francisco Page 401 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 body of a municipality or school district.
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.
Internal Controls: Policies and procedures implemented by an organization to ensure the reliability of financial reporting and compliance with laws and regulations, aiming to prevent fraud and errors.
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.
Liabilities: Debts or obligations owed by an organization, including loans, accounts payable, and accrued expenses.
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.
Net Income: The difference between an organization's revenues and expenses, representing its profit or loss for a specific period.
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.
Glossary
FY2026-27 Proposed Budget | South San Francisco Page 402 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.
Proprietary Funds: Funds used to record the financial transactions of governmental entities when they engage in activities that are intended to recover the cost of providing goods or services to the general public on a user-fee basis.
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 the existing valuation system, the results of an in-depth sales ratio study, and the accuracy of existing property record information.
Revenues: Inflows of resources or other enhancements of assets of an organization, usually from sales of goods or services.
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 Glossary
FY2026-27 Proposed Budget | South San Francisco Page 403 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.
Glossary
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