HomeMy WebLinkAbout2016-12-19 e-packet@2:00Monday, December 19, 2016
2:00 PM
City of South San Francisco
P.O. Box 711 (City Hall, 400 Grand Avenue)
South San Francisco, CA
City Hall Annex, Conference Room
315 Maple Avenue, South San Francisco, CA
Budget Standing Committee of the City Council
Special Meeting Agenda
December 19, 2016Budget Standing Committee of the
City Council
Special Meeting Agenda
NOTICE IS HEREBY GIVEN, pursuant to Section 54956 of the Government Code of the State of
California, the Budget Subcommittee of the City of South San Francisco will hold a Special Meeting on
Monday, December 19, 2016 at 2:00 p.m., at City Hall Annex, Conference Room, 315 Maple Avenue,
South San Francisco, California 94080.
Call To Order.
Roll Call.
Public Comments.
MATTERS FOR CONSIDERATION
Motion to Approve the Minutes of the meeting of September 12, 2016.1.
Report transmitting draft Comprehensive Annual Financial Report for Fiscal Year
2015-16 to the Budget Standing Committee of the City Council. (Richard Lee,
Director of Finance)
2.
Adjournment.
Page 2 City of South San Francisco Printed on 12/19/2016
City of South San Francisco
Legislation Text
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:16-1010 Agenda Date:12/19/2016
Version:1 Item #:1.
Motion to Approve the Minutes of the meeting of September 12, 2016.
City of South San Francisco Printed on 12/15/2016Page 1 of 1
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City of South San Francisco
Legislation Text
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:16-1001 Agenda Date:12/19/2016
Version:1 Item #:2.
Report transmitting draft Comprehensive Annual Financial Report for Fiscal Year 2015-16 to the Budget
Standing Committee of the City Council.(Richard Lee, Director of Finance)
RECOMMENDATION
No formal action is required. The attached reports are solely for information purposes.
BACKGROUND/DISCUSSION
The Comprehensive Annual Financial Report (CAFR)is a required document that conveys the City of South
San Francisco’s financial condition.A CAFR is issued at the end of every fiscal year,which begins July 1st and
ends June 30th.
Draft copies of the following primary sections of the CAFR are attached for the Budget Subcommittee’s
information:
·Management Discussion and Analysis;
·Basic Financial Statements;
·Notes to Basic Financial Statements;
·Supplementary Information; and
·Statistical Section.
The CAFR will be finalized and sent to the Government Finance Officers Association (GFOA)by December
31,2016,to be considered for their Certificate of Achievement for Excellence in Financial Reporting.The City
has received the award for the past 14 consecutive years,and is the hallmark award for public sector financial
reporting.
The FY 2015-16 CAFR will be formally presented to the City Council in early 2017 for acceptance.
Overall,the health of the local economy was manifest through the City’s additional primary revenues:property
tax;transient occupancy tax;and permit revenues.The City recorded year-over-year increases in developer
impact fee revenues (East of 101 Traffic Impact Fee,East of 101 Sewer Impact,Child Care Impact Fee,etc.)
resulting from a robust and accelerated development climate in South San Francisco.
CONCLUSION
The FY 2015-16 CAFR fairly presents,in all material respects,the City’s respective financial position.The
City’s finances reflect continued prudent policy direction from the City Council.
Attachments:
1.FY 2015-16 Draft Comprehensive Annual Financial Report
2.FY 2015-16 Draft Management Discussion and Analysis
3.FY 2015-16 Statistical Section
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Government Accounting Standards Board Statement 34 (GASB 34) requires the City of South
San Francisco to provide an overview of its financial activities for the fiscal year. Please read
this in conjunction with the accompanying Transmittal Letter and Basic Financial Statements.
FISCAL 2015-16 FINANCIAL HIGHLIGHTS
Summary:
The General Fund ended FY 2015-16 with a surplus of $1.7 million, which included a transfer of
$4.0 million to the PERS Stabilization Reserve, which was created to mitigate the negative
financial impact of volatility with the California Public Employees’ Retirement System
(CalPERS). General Fund reserves were fully funded in accordance with the City’s Reserves
Policy, which follows the Government Finance Officers’ Association (GFOA) best practice of
15-20% of operating revenues.
General Fund revenues (excluding operating transfers in) increased $7.3 million compared to the
prior year. The primary drivers of the year-over-year increase were property tax, sales tax and
permit revenues. The principal sources of additional property taxes were secured property taxes
and the City’s share of property taxes from the former redevelopment agency, demonstrating the
strength of the City’s property tax roll. The increase in sales tax reflected the final Triple Flip
payment from the State and the passage and implementation of Measure W, a 0.5% transactions
and use tax. Increases in permit revenues were indicative of major developments in the City’s
East of 101 area.
City-wide financial highlights of the year include the following:
• Total Net Position for Governmental Activities in FY 2015-16 increased $18.0 million, from
$145.4 million to $163.4 million. The increase was primarily attributed to increases in cash
and investments, evident in the City’s impact fees driven by the accelerated development
climate.
• Primary Government deferred inflow of resources decreased $10.9 million, from $23.4
million to $12.5 million. The change in net difference between projected and actual earnings
on plan investments related to pension was the paramount factor in the decrease. In the prior
fiscal year, which was the first year of GASB 68 implementation, the entire $23.4 million in
primary government deferred inflow of resources was attributed to the net difference
between projected and actual earnings on plan investments. In FY 2015-16, as illustrated in
the Statement of Net Position and Note 7 – Pension Plan, the primary government deferred
inflow of resources of $12.5 million is attributed to changes in assumptions ($5.4 million),
differences between actual and expected experience ($4.0 million), and the net differences
between projected and actual earnings on plan investments ($3.1 million).
• While Expenses for Governmental Activities were relatively flat compared to the prior year,
revenues from Charges for Services increased from $24.1 million to $30.1 million, which
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reflected the magnitude and velocity of developments that were issued permits in FY 2015-
16.
• Business-type program expenses decreased by $5.3 million in FY 2015-16, most notably in
the Sewer Fund. The year-over-year decrease was due to a significant amount of capital
expense that was offset into construction in progress in FY 2015-16.
• Property tax revenues, excluding those from the former Redevelopment Agency (RDA),
increased $948 thousand, or 5.2 percent compared to the prior year. The increase was
indicative of the City’s robust secured property tax base.
• Property taxes from the former RDA increased $750 thousand, or 15.5 percent. As the
Successor Agency pays down the obligations of the former RDA, the proportional share of
property taxes to the taxing entities increases.
• Sales tax revenues increased by $2.4 million, or 15.9 percent over the prior fiscal year. which
In November 2015, South San Francisco residents approved Measure W, a 0.5% transactions
and use tax. The transactions and use tax was implemented on April 1, 2016, and the City
received $1.5 million in revenues, comprised of advances from the State Board of
Equalization for the fourth quarter of FY 2015-16.
• Permit revenues for all Governmental Funds increased $2.1 million, or 43.8 percent over the
prior fiscal year, indicative of the current development climate in South San Francisco and
the greater San Francisco Bay Area. The East of 101 area, in particular, had a number of
high value developments enter the plan submission and review phase at an accelerated pace.
• In FY 2015-16, the City received $13.4 million in Transient Occupancy Tax (TOT) revenues.
This was the third consecutive year of record-breaking TOT revenues, which was $495
thousand more than the prior year. Sustained robust TOT revenues were driven by high
room rates and occupancy rates.
OVERVIEW OF THE COMPREHENSIVE ANNUAL FINANCIAL REPORT
This Comprehensive Annual Financial Report is in six parts:
1) The Introductory Section, which includes the Transmittal Letter and general information;
2) Management’s Discussion and Analysis (this part);
3) The Basic Financial Statements, which include the Government-wide and the Fund
Financial Statements, along with the notes accompanying these statements;
4) Required Supplementary Information and the accompanying notes;
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5) Other Supplementary Information including combining statements for non-major
governmental funds, internal service funds, other budgetary information, and a fiduciary
statement of changes in assets and liabilities; and
6) The Statistical Section.
Basic Financial Statements
The Basic Financial Statements are comprised of the City-wide Financial Statements and the
Fund Financial Statements. These two sets of financial statements provide two different views of
the City’s financial activities and financial position.
The City-wide Financial Statements provide a longer-term view of the City’s activities as a
whole, and consist of the Statement of Net Position and the Statement of Activities. The
Statement of Net Position provides information about the financial position of the City as a
whole, including all its capital assets and long-term liabilities on the full accrual basis, similar to
the basis used by corporations. The Statement of Activities provides information about all the
City’s revenues and all its expenses, also on the full accrual basis, with the emphasis on
measuring net revenues or expenses of each the City’s programs. The Statement of Activities
provides a detailed explanation of the change in Net Assets for the year.
All the amounts in the Statement of Net Position and the Statement of Activities are separated
into Governmental Activities and Business-type Activities in order to provide a summary of
these two activities of the City as a whole.
The Fund Financial Statements report the City’s operations in more detail than the government-
wide statements and focus primarily on the short-term activities of the City’s General Fund and
other Major Funds. The Fund Financial Statements measure only current revenues, expenditures
and fund balances; they exclude capital assets, long-term debt and other long-term amounts.
Major Funds account for the major financial activities of the City and are presented individually,
while the activities of Non-major funds are presented in summary, with subordinate schedules
presenting the detail for each of these other funds. Major Funds are explained below.
The fiduciary statements provide financial information about the activities of Non-Obligated
Assessment Districts, for which the City acts solely as agent.
Note 1 to the Basic Financial Statements provides a summary of the City’s significant
accounting policies, fund categories, and fund types.
City-wide Financial Statements
The Statement of Net Position and the Statement of Activities present information about the
following:
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• Governmental activities - All of the City’s basic services are considered to be governmental
activities, including general government, fire, police, public works, parks and recreation,
library, and economic and community development. These services are supported by general
City revenues such as taxes, and by specific program revenues from grants, contributions,
and fees.
The City’s governmental activities also include the City of South San Francisco Capital
Improvements Financing Authority, as the City Council also governs this entity.
• Business-type activities - All the City’s enterprise activities are reported here, including
wastewater treatment, parking, and storm water management. Unlike governmental services,
user fees fully support most of these services.
• Component Unit - The City of South San Francisco Conference Center Authority comprises
the component unit. The Authority serves the City and other interests and it has a governing
body separate from the City Council.
Citywide financial statements are prepared on the accrual basis, which means they measure the
flow of all economic resources of the City as a whole.
Fund Financial Statements
The Fund Financial Statements provide detailed information about each of the City’s most
significant funds, called Major Funds. The concept of major funds, and the determination of
which are major funds, was established by GASB Statement 34 and replaces the concept of
combining like funds and presenting them in total. Instead, each Major Fund is presented
individually, with all Non-major Funds summarized and presented only in a single column.
Subordinate schedules present the detail of these Non-major funds. Major Funds present the
major activities of the City for the year, and may change from year to year as a result of changes
in the pattern of City’s activities. Fund Financial Statements include governmental, enterprise
and internal service funds as discussed below.
Governmental Fund Financial Statements are prepared on the modified accrual basis, which
mean they measure only current financial resources and uses. Capital assets and other long-lived
assets, along with long-term liabilities, are not presented in the Governmental Fund Financial
Statements.
Enterprise and Internal Service Fund financial statements are prepared on the full accrual basis,
as in the past, and include all their assets and liabilities, current and long-term.
Since the City’s Internal Service Funds provide goods and services only to the City’s
governmental and business-type activities, their activities are reported only in total at the Fund
level. Internal Service Funds may not be Major Funds because their revenues are derived from
other City Funds. These revenues are eliminated in the citywide financial statements and any
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related profits or losses are returned to the activities, which created them, along with any residual
net assets of the Internal Service Funds.
Comparisons of Budget and Actual financial information are required in the Basic Financial
Statements only for the General Fund and other Major Funds that are Special Revenue Funds.
Fiduciary Statements
The City is the agent for certain assessment districts, holding amounts collected from property
owners which await transfer to these Districts’ bond trustees. The City’s fiduciary activities are
reported in the separate Statement of Fiduciary Net Position and the Statement of Changes in
Fiduciary Net Position. These activities are excluded from the City’s other financial statements
because the City cannot use these assets to finance its own operations.
FINANCIAL ACTIVITIES OF THE CITY AS A WHOLE
This analysis focuses on net position and changes in net position of the City’s Governmental
Activities (Table and Charts 1 through 3) and Business-type Activities (Tables 4 and 5)
presented in the City-wide Statement of Net Position and Statement of Activities. A comparative
analysis is presented for fiscal years 2014-15 and 2013-14.
Governmental Activities
Governmental Net Position
Table 1
Governmental Net Position at June 30
(In Millions)
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The total net position for Governmental Activities increased by $18.0 million in FY 2015-16
compared to the prior year. Cash and investments was a primary categorical driver for the
increase, representing an increase of $9.1 million in assets, which was attributable to the breadth
and magnitude of major developments via permit revenues and developer impact fees. Total
deferred inflow of resources related to pension was reduced by $9.8 million. FY 2014-15
marked the first year of GASB 68 implementation, where the net differences between projected
and actual earnings on plan investments represented the entire deferred inflows related to
pension. In FY 2015-16, the deferred inflows related to pension was allocated to changes in
assumptions ($2.0 million), Differences between actual and expected experience ($940 thousand)
and net differences between projected and actual earnings on plan investments ($1.4 million).
Table 2
Expense and Program Revenue Comparison in Governmental Activities
(In Millions)
2016 2015
Cash and investments 99.3$ 90.2$
Other assets 12.9 9.5
Capital assets 233.4 233.3
Total assets 345.6 333.0
Total outflows related to pension 12.6 10.3
Total outflow of resources 12.6 10.3
Long-term debt outstanding 12.4 13.6
Other liabilities 171.1 163.2
Total liabilities 183.5 176.8
Deferred inflows related to pension 11.2 21.0
Total deferred inflow of resources 11.2 21.0
Net position:
Invested in capital assets, net of debt 231.1 230.5
Restricted 52.4 49.3
Unrestricted (120.1) (134.4)
Total net position 163.4$ 145.4$
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Governmental program revenues (Table 2) increased by $6.3 million compared to the prior year,
largely due an increase in charges for services, representative of development velocity and
magnitude via the increase trend in permit fees and developer impact fees.
Chart 1
Revenues by Source - Governmental Activities 2015-16
Within Governmental Activity revenue sources, as shown in Chart 1, Charges for Services
increased from 24% to 27%, indicative of the development climate in South San Francisco,
where a number of high value projects entered the permit issuance phase in FY 2015-16.
Tables 2 (above) and 3 (below) illustrate the difference between program revenues and expenses.
Program revenues consist of capital and operating grants and contributions and fees for services.
General City revenues, such as property taxes, sales and transient occupancy taxes, motor
vehicle in-lieu taxes, and investment earnings, cover the shortfall between program revenues and
program expenses.
In FY 2015-16, the net expense for governmental activities decreased from $61.1 million to
$54.7 million. The reduction was principally noted in the Public Works Department, reflecting
the impact of major developments in the East of 101 area entering the permit issuance phase,
bringing an influx of permit fees and developer impact fees.
Property taxes
24%
Sales taxes
14%
Transient occupancy
taxes
12%
Other taxes
5%
Property Taxes in lieu
5%
Interest and Rentals
1%
Franchise Fee
4%
Miscellaneous
2%Charges for Services
27%
Operating Grants and
Contributions
5%
Capital
Grants and
Contributions
1%
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Table 3
Net (Expense) Revenue from Services
Governmental Activities
(In Millions)
2015-16 2014-15
General government (4.8)$ (4.1)$
Fire department (19.0) (18.5)
Police department (20.2) (20.2)
Public works department 1.9 (6.4)
Recreation and community services (8.3) (7.8)
Library (3.1) (3.6)
Economic and community development (1.1) (0.4)
Interest on long-term debt
Total (54.6)$ (61.0)$
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Business-type Activities
Table 4
Business-type Net Position at June 30 (in Millions)
The total net position for business-type activities increased by $7.3 million, or 8.8 percent,
primarily due to a reduction in outstanding long-term liabilities, notably the City’s debt service
payments on three State Water Resources loans and one sewer revenue bond.
2016 2015
Cash and Investments 20.1$ 18.9$
Other assets 0.7 0.6
Capital assets 127.2 126.3
Total assets 148.0 145.8
Deferred outflows related to pension 1.4 1.1
Total Deferred outflow of resources 1.4 1.1
Long-term liabilities outstanding 38.7 43.2
Other liabilities 19.2 18.6
Total liabilities 57.9 61.8
Deferred inflows related to pension 1.2 2.3
Total deferred inflow of resources 1.2 2.3
Net position:
Investment in capital assets 83.9 78.6
Restricted - -
Unrestricted 6.2 4.2
Total net position 90.1$ 82.8$
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Table 5
Change in Business-type Net Position
(In Millions)
Business activity expenses decreased $5.3 million compared to the prior year, particularly in
Sewer Enterprise activities, due to $4.8 million in capital expense in FY 2015-16 that was offset
into construction in progress. Business activity revenues slightly decreased by $0.7 million,
primarily due to the impact of a rate increase offset by a reduction in contributions from
participating agencies.
FINANCIAL ANALYSIS OF THE CITY’S FUNDS
Governmental Funds
Governmental funds highlight the City’s near-term inflows, outflows, and balances of spendable
resources. Such information can be helpful in determining the City’s financial status.
Unrestricted fund balance is a major indicator of designated and uncommitted resources
available for spending in future fiscal years.
At June 30, 2016, the City’s governmental funds reported combined fund balances of $76.3
million, an increase of $5.5 million, or 7.7 percent compared to the prior year. The General
Fund ending fund balance was $23.0 million, reflecting an increase of $1.7 million, or 8.2
2015-16 2014-15
Expenses
Sewer Enterprise 18.3$ 24.0$
Parking District 0.8 0.5
Storm Water 1.3 1.2
Total expenses 20.4 25.7
Revenues
Program Revenues
Charges for Services 20.8 21.0
Operating grants and contributions 5.8 6.2
Total program revenues 26.6 27.3
General revenues
Investment earnings 0.3 0.1
Total general revenues 0.3 0.1
Excess (deficiency) before transfers 6.5 1.7
Transfers 0.9 1.4
Change in net position 7.4 3.1
Net position - beginning (as adjusted)82.8 79.7
Net position - ending 90.2$ 82.8$
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percent. The City’s Reserves Policy follows the GFOA-recommended threshold (20% of
operating revenues). As such, additional revenues from the passage and implementation of
Measure W, a 0.5 percent transactions and use tax, increased the reserves requirement.
Total governmental fund revenues increased by $9.4 million, from $101.0 million to $110.3
million, primarily attributable to a vibrant local economy, evident through permit revenues and
transient occupancy tax.
Total governmental fund expenditures increased by $9.0 million, from $90.8 million to $99.8
million, or 10.0 percent. Within FY 2015-16, the City completed its labor negotiations process,
which included a number of classification and compensation studies, cost of living adjustments
and other incentives for labor units. In addition, as a result of increases in the employer pension
contribution rate increases from CalPERS, the City paid $2.5 million more than the prior year for
employee pension benefits. The City Council authorized transfer of $4.0 million from the
General Fund to the City’s Benefits Fund to mitigate the impact of CalPERS’ volatility with
respect to its return on investment.
Comparison of Final Budgets to Original Adopted Budget
The budget is initially adopted by the City Council in June, based on revenue projections that are
up to date through May. Between May and the end of the fiscal year, there can be major
fluctuations in revenues depending on the economy and/or actions by the State of California.
There can also be significant changes to departmental expenditure budgets to the extent
unforeseen expenses occur. In the Fund Financial Statements, the page titled “Statement of
Revenues, Expenditures, and Changes in Fund Balances Budget and Actual” later in this
document shows the initial adopted and final budgets for the General Fund. Significant changes
between the adopted and final budgets are described below:
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Table 6
Comparison of Final Budgets to Original Adopted Budget (in Thousands)
Original Final Pct Discussion:
Revenues Budget Budget Change Change (Items of more than 5% and $100,000 variance)
Property taxes 24,314$ 24,314$ -$
Sales taxes 16,530 17,832 1,302 7.9%The budget was adjusted to account for 1. Final Triple Flip
payment from the State.
Transient occupancy
taxes 12,000 13,430 1,430 11.9%
The budget increase reflects the City's third consecutive
record for Transient Occupancy Tax revenues, driven by
sustained higher occupancy and room rates.
Other taxes 4,385 4,385 -
Franchise Fee 3,344 3,344 -
Intergovernmental 6,370 7,702 1,332 20.9%
The majority of the budget adjustments reflected
reimbursements from the California Office of Emergency
Servies (Cal OES) for the Fire Department's response to
mutual aid. In addition, the City received grant funds from
the California Office of Traffic Safety (OTS) for various
traffic enforcement efforts.
Interest and rentals 2,932 2,932 -
Licenses and permits 3,877 5,962 2,085 53.8%
A number of high value building permits were issued in the
fiscal year that were not contemplated during the budget
development process, primarily in the East of 101
biotechnology business area.
Charges for services 8,786 8,717 (69) -0.8%
Fines and forfeitures 839 839 -
Other 234 248 14 6.0%
Total 83,611$ 89,705$ 6,094$ 7.3%
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Table 6 (continued)
Comparison of Final Budgets to Original Adopted Budget (in Thousands)
Original Final Pct Discussion:
Expenditures Budget Budget Change Change (Items of more than 5% and $100,000 variance)
City Council 238$ 268$ 30$ 12.7%
City Clerk 691 751 60 8.6%
City Treasurer 131 131 (0) -0.1%
City Attorney 783 783 0 0.1%
City Manager 1,588 1,671 83 5.2%Budget amendments reflect more robust communications
and community outreach efforts.
Finance
2,028 2,213 185 9.1%
Budget amendments include TOT/Parking Tax audit
services and temporary acting pay for staff serving in a
higher classification for a limited duration.
Non-Departmental 1,014 1,305 291 28.8%
The primary budget adjustment reflects approval of a new
employee safety program.
Human Resources 1,476 1,527 51 3.5%
Fire 21,755 24,104 2,349 10.8%
The budget increase was required to address overtime
incurred due to minimum staffing needs and responding to
calls for mutual aid.
Police 24,959 25,357 398 1.6%The budget increase was required to address overtime
incurred due to minimum staffing needs.
Public Works 3,912 5,071 1,159 29.6%
The additional budget reflects continuation of operation of
the South City Shuttle, and site preparation services for the
Civic Campus.
Parks and Recreation 13,904 13,464 (440) -3.2%
Library 4,607 4,769 162 3.5%
Economic and
Community Development 5,732 6,830 1,098 19.2%
The additional budgeted reflects professional plan check
services needed to support the pace and magnitude of the
developments that were the primary drivers of the budget
adjustment for license and permit revenues.
Total 82,818$ 88,244$ 5,426$ 6.6%
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Analysis of Major Governmental Funds
General Fund
Total General Fund revenues in FY 2015-16 were $94.6 million, $1.2 million, or 1.3 percent
over the final amended budget. Total General Fund expenditures ended FY 2015-16 at 92.9
million; $4.4 million, or 4.5 percent under budget. Overall, the General Fund ended FY 2015-16
with a surplus of $1.7 million, notably for the items discussed below.
Property Tax, Sales Tax and Transient Occupancy Tax (TOT), the City’s primary revenue
sources, serve as a bellwether of local economic vitality, and also represented the largest year
over year gains. Property Tax revenues were $1.7 million more than the prior year, principally
evident in property tax from the secured roll and from the former Redevelopment Agency
(RDA). Sales tax revenues increased $2.4 million in additional Sales Tax revenues were
comprised of the final Triple Flip payment from the State, as well as passage and implementation
of Measure W, a 0.5% transactions and use tax. For the third year in a row, Transient Occupancy
Tax (TOT) revenues reached record levels at $13.4 million, $495 thousand more than the prior
year. A robust and fast paced development climate led to $2.1 million more in license and permit
revenues.
Revenue from fines and forfeitures decreased by $430 thousand, and was the only General Fund
revenue category that noted a significant year over year decline. Parking citation revenue
continued to decline, with revenues nearly reduced by half compared to two years prior,
reflecting the elimination of the City’s red light camera program in the prior year.
General Fund expenditures increased $10.0 million, or 13.0% over the prior fiscal year. FY
2015-16 marked the completion of labor negotiations for all of the City’s labor units. The labor
packages included classification and compensation studies, cost of living adjustments and other
incentives that provided employees with competitive compensation.
As of June 30, 2016, the General Fund total fund balance was $23.0 million, which included
$3.8 million in committed reserves, $1.4 million in assigned reserves, and $17.8 million in
unassigned reserves. The unassigned reserves are designated by the City Council based on the
City’s Reserves Policy, which follows best practices from the Government Finance Officers’
Association (GFOA) of between 15-20 percent of General Fund operating revenue. Within the
City’s unassigned reserves, the City Council designated funds for economic contingencies,
potential catastrophe and budget contingencies.
Other Post Employment Benefit (OPEB) Liability Impact on Fund Balance
The City has a particularly rich retiree health benefit for employees hired prior to April 25, 2010
(legacy employees). Those legacy employees who retire from CalPERS and from the City
concurrently with at least 5 years of service are entitled to 100% coverage of retiree medical
insurance premiums paid by the City. This benefit resulted in an OPEB Unfunded Actuarial
Accrued Liability of $57 million as of June 30, 2015, based the most recent external actuarial
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analysis which reflects investment of $13.5 million with the California Employers’ Retiree
Benefit Trust (CERBT) in February 2014. In addition, the City Council approved an
appropriation of over $800 thousand ($250 thousand from the General Fund, and the remainder
from enterprise funds) to be contributed to CERBT on an annual basis.
City Housing Fund
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 (20% of Redevelopment
property tax dollars) abolished, the City Council voted to take on the operations of the former
housing units by becoming the Successor Housing Agency, with activities funded primarily from
the rental revenues received by the City for those City-owned occupied housing units. Any
shortfall between the rents received and the operations and maintenance costs of those housing
units are funded by either one time grants or by the General Fund. Any fund balances will be
held for future housing property maintenance needs.
In FY 2015-16, the City Housing Fund received for $416 thousand in revenues, which included
$188 thousand in rent, and $76 thousand in interest income. The fund also had $492 thousand in
expenses, the majority of which was for professional services related to an affordable housing
development.
Capital Improvement Fund
The City consolidates and reports its governmental fund-type capital project expenditures in this
fund. Resources consist of transfers from the General Fund, major and non-major funds,
developer impact fees, and gasoline taxes and transportation sales taxes from non-major
governmental funds. Resources also come from federal, state, and local grants, contributions
from other cities, utilities and private developers. Entire capital projects are appropriated in one-
year, but expended over multiple years, with unspent appropriations carried forward year-to-year
until completion.
East of 101 Sewer Impact Fee Fund
In FY 2015-16, this fund received $551 thousand in revenues, indicative of the pace and
magnitude of development in the East of 101 area, which drove fund balance to a positive $504
thousand. The fund had a negative fund balance for many years due to prepayment of impact
fees by a large biotech firm to front-fund a now completed project.
In 2007, the City entered into an agreement with this firm to pre-fund the sewer impact fees for
the East Grand Avenue Sewer Trunk project in order for the project to be completed prior to the
issuance of building permits. As a result, the pre-funding is reported as unearned revenue, a
liability on the fund’s balance sheet, until sufficient development generates impact fees to cover
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT’S DISCUSSION AND ANALYSIS
Required Supplementary Information
34
the prepayment of those fees, or until the City has a new agreement with the firm. As of June
30, 2016, the remaining balance of the pre-funding is nearly $2.0 million.
East of 101 Traffic Impact Fee Fund
In FY 2015-16, the City received $1.6 million in traffic impact fees, and transferred out $475
thousand for capital improvements. As of June 30, 2016, the fund has a balance of $7.2 million.
Child Care Impact Fee Fund
The City received $341 thousand in child care impact fees in FY 2015-16. Factoring in limited
expenditures, this fund has a balance of $2.9 million as of June 30, 2016. Larger scale projects
can be funded once a sufficient balance has been accumulated.
Developer Deposit
Since 2007, the City has entered into agreements with a large biotech firm to front-fund sewer
and streetscape projects. The remaining balances of the pre-funding are reported as liability
which will be reduced as related project expenditures are incurred.
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT’S DISCUSSION AND ANALYSIS
Required Supplementary Information
35
Other Governmental Funds
Presented as a group in the Basic Financial Statements, these funds are individually presented as
Supplementary Information.
Enterprise Funds
Sewer Enterprise Fund
The Sewer Enterprise fund reported operating income (before non-operating revenues and
expenses transfers) of $8.0 million in FY 2015-16. Operating revenues decreased by $0.6
million, or 2.4 percent. The Water Quality Control Plant is a shared facility, with the cities of
San Bruno, Millbrae and Burlingame sharing in the cost of operations and capital improvements.
At $4.8 million, FY 2015-16 was closer to the historical average for cash flows out for
acquisition of capital assets compared to the prior year. The City’s accounting practice dictates
that capital outlay for enterprise funds are offset by a contra account and the resulting debit
balance recorded to capital assets. Therefore, in comparison to the prior year, operating expenses
decreased by $5.1 million or 22.8 percent. Net position increased $7.1 million to end the year at
$75.0 million.
Parking District Fund
In FY 2015-16, revenues increased by 2.9 percent to $843 thousand, while expenses increased
by $153 thousand, or 20.5 percent. The additional expenses reflected implementation of pilot
program to install new parking meters that employed current technology, including payment by
credit card. Net position decreased slightly by $20 thousand to $13.9 million.
Storm Water Fund
The Storm Water Fund is used to account for resources needed to fund storm drain and storm
infrastructure operations, maintenance, capital replacement, and compliance with various federal
and state regulations regarding storm water runoff. Revenues totaled $405 thousand, primarily
from a levy on property owners. Transfers totaled $930 thousand, the majority of which came
from the Gas Tax Fund in the amount of $670,000 and $250,000 from the General Fund.
Expenses totaled $1.3 million, $1.6 million less than the amended budget, due to the trash
capture devices capital project, which did not enter the construction phase in FY 2015-16 as
projected. Rather, the construction contract is projected to be sent out for bid by the end of FY
2016-17. Reserves as of the fiscal year ended June 30, 2016, totaled $1.2 million. Service fee
revenues remain static in this fund without a ballot measure to increase assessed fees.
CAPITAL ASSETS
GASB Statement 34 requires the City to add infrastructure to its reportable capital assets.
Infrastructure includes streets, drainage systems, and traffic control and safety devices.
Previously, governments excluded the value of such property from their reports of capital assets.
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT’S DISCUSSION AND ANALYSIS
Required Supplementary Information
36
The City has successfully reported on the depreciated value of all such assets acquired or built
since 1980. The City reports the depreciated book value of other types of capital assets such as
buildings, land, equipment and furniture, on the City-wide Statement of Net Assets. Such
information is summarized below and is more completely detailed in Note 3 to the Basic
Financial Statements. The City depreciates all its capital assets, except land and construction in
progress.
At June 30, 2016, the City had $360.6 million in capital assets, net of depreciation, representing
an increase of $1.0 million from the prior year. The increase reflects the return to a more typical
capital asset addition trend within Business-type activities compared to more typical fiscal years.
The City’s various capital asset types used in governmental and business-type activities, are
illustrated in Table 7 below:
Table 7
Capital Assets (in Millions) at June 30
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT’S DISCUSSION AND ANALYSIS
Required Supplementary Information
37
DEBT ADMINISTRATION
Each of the City’s debt issuances is discussed in detail in Note 5 to the Basic Financial
Statements. A summary of the City’s outstanding debt for the past two fiscal years is as follows:
Table 8
Outstanding Debt
(In Millions) at June 30
2016 2015
Governmental Activities:
Land 47.6$ 47.6$
Buildings and improvements 85.0 85.0
Equipment and vehicles 19.8 19.6
Furniture and fixtures 1.8 1.8
Infrastructure - streets*183.1 183.1
Infrastructure - traffic control devices*5.1 5.1
Infrastructure - storm drains*8.9 8.9
Construction in progress 26.8 18.4
Less accumulated depreciation (144.7) (136.2)
Totals 233.4$ 233.3$
* Additions during the fiscal year only
Business-type Activities
Land 1.4$ 1.4$
Buildings and improvements 66.7 66.7
Clean water facilities and transmission line 75.5 75.5
Infrastructure - storm drains 4.8 4.8
Infrastructure - streets 7.4 7.4
Equipment and vehicles 11.2 11.2
Construction in progress 12.1 7.1
Less accumulated depreciation (51.9) (47.8)
Totals 127.2$ 126.3$
Total City 360.6$ 359.6$
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT’S DISCUSSION AND ANALYSIS
Required Supplementary Information
38
The decline in Business-type Activities outstanding debt of $4.4 million is the result of
scheduled repayments.
The largest remaining debt obligations are the following:
- Three loans to the City’s Sewer Enterprise Fund from the State Water Resources
Control Board to finance the expansion of the City’s water quality control plant and
pay for Wet Weather improvements which will improve environmental impacts on
the Bay. Principal and interest repayments commence on the loans upon completion
of the project related to each loan package. The three current loans outstanding
have fixed interest of 2.6%, 2.5% and 2.4% are due in 2022, 2026 and 2028.
Because of the regional benefits and equity interest in these projects, the City of San
Bruno shares in the loan repayments for the first two of the three current loans.
ECONOMIC OUTLOOK AND MAJOR ACCOMPLISHMENTS
The economic outlook and major accomplishments of the City are discussed in the
accompanying Transmittal Letter.
CONTACTING THE CITY’S FINANCIAL MANAGEMENT
This Comprehensive Annual Financial Report is intended to provide readers with a general
overview of the City’s finances. Questions about this report or requests for additional financial
information should be directed to the City of South San Francisco Finance Department, P.O. Box
711, South San Francisco, CA 94083, and phone (650) 877-8512. The City’s website is at
www.ssf.net.
Governmental Activities 2016 2015
Loan payable to Successor Agency 10.7$ 11.4$
Capital leases 2.2 2.8
Total Governmental Activities Outstanding Debt 12.9$ 14.2$
Business-type Activities
State Water Resources Board loans 39.4$ 43.5$
2005 Sewer Bonds 3.8 4.1
Total Business-type Activities Outstanding Debt 43.2$ 47.6$
Real Property Net Taxable value Total Real Total
Fiscal Residential Commercial Industrial Secured Unsecured Total Estimated Direct
Year Property Property Property Other Property Property Assessed (a)Full Market (a)Tax Rate (b)
2007 5,088,269,711 1,166,696,622 3,456,741,386 280,811,705 9,992,519,424 1,294,249,195 11,286,768,619 11,286,768,619 0.30977%
2008 5,484,465,766 1,227,775,836 3,934,414,550 324,421,836 10,971,077,988 1,365,179,480 12,336,257,468 12,336,257,468 0.31878%
2009 5,790,070,116 1,368,274,141 4,871,255,093 523,110,471 12,552,709,821 2,373,808,053 14,926,517,874 14,926,517,874 0.34939%
2010 5,467,563,992 1,429,401,205 5,197,739,403 498,656,817 12,593,361,417 1,424,610,941 14,017,972,358 14,017,972,358 0.36462%
2011 5,547,292,029 1,509,554,164 4,922,422,763 387,673,530 12,366,942,486 1,279,681,193 13,646,623,679 13,646,623,679 0.36933%
2012 5,579,044,758 1,581,852,456 4,967,158,758 403,895,119 12,531,951,091 1,295,085,027 13,827,036,118 13,827,036,118 0.37860%
2013 5,606,400,603 1,628,754,902 5,050,279,321 418,927,733 12,704,362,559 1,288,434,392 13,992,796,951 13,992,796,951 0.42174%
2014 5,900,441,192 1,713,575,060 4,273,694,531 1,204,288,116 13,091,998,899 1,212,353,871 14,304,352,770 14,304,352,770 0.13474%
2015 6,313,393,048 2,402,335,027 4,588,967,014 345,957,716 13,650,652,805 1,244,971,467 14,895,624,272 14,895,624,272 0.13804%
2016 6,716,642,000 2,000,204,271 5,189,813,366 376,874,603 14,283,534,240 1,197,263,526 15,480,797,766 15,480,797,766 0.13634%
Source: HdL Coren & Cone, San Mateo County Assessor 2015-16 Combined Tax Rolls.
(a)
(b)
CITY OF SOUTH SAN FRANCISCO
The State Constitution requires property to be assessed at one hundred percent of the most recent purchase price, plus an increment of no more than two percent annually, plus any local
over-rides. These values are considered to be full market values.
California cities do not set their own direct tax rate. The state constitution establishes the rate at 1% and allocates a portion of that amount, by an annual calculation, to all the taxing
entities within a tax rate area.
ASSESSED VALUE
OF TAXABLE PROPERTY
LAST TEN FISCAL YEARS
$0
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
$16,000
$18,000
2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
Mi
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Unsecured Secured
Fiscal Basic School Total Direct/Overlapping
Year Levy Districts Tax Rates
2007 1.000 0.1287 1.1287 (1,13)
2008 1.000 0.1370 1.1370 (1,14)
2009 1.000 0.1426 1.1426 (1,15)
2010 1.000 0.1600 1.1600 (1,16)
2011 1.000 0.1707 1.1707 (1,17)
2012 1.000 0.1824 1.1824 (1,18)
2013 1.000 0.1959 1.1959 (1,19)
2014 1.000 0.2046 1.2046 (1,20)
2015 1.000 0.1822 1.1822 (1,21)
2016 1.000 0.1750 1.1750 (1,22)
Notes:
(1) Like other cities, South San Francisco includes several property tax rate areas with different rates. A mean average is indicated.
(13) Of the 68 tax rate areas in the City, 63 have a tax rate of 1.0379 percent, which includes South San Francisco Unified School
District bonds and San Mateo Jr. College bond, 3 have a rate of 1.0612, which includes Jefferson Union School bonds, one
has a rate of 1.0664, which includes San Bruno Park Elementary and San Mateo High bonds, and one at a tax rate of 1.0575,
for Brisbane ESD bonds and Jefferson Union High School bonds.
(14) Of the 68 tax rate areas in the City, 63 have a tax rate of 1.0360 percent which includes South San Francisco Unified School Distirct
bonds and San Mateo Jr. College bond, 3 have the rate of 1.0756, which includes Jefferson Union School bonds, one has a rate of 1.0716,
which includes San Bruno Park Elementary and San Mateo High bonds, and one at a tax rate of of 1.0596 percent, for Brisbane ESD bonds
and Jefferson union High School bonds.
(15) Of the 68 tax rate areas in the City, 63 have a tax rate of 1.0327 percent, which includes South San francisco Unified School District
bonds and San Mateo Jr. College bond. 2 have the rate of 1.0719 and one has a rate of 1.0689, which includes Jefferson Union School bonds
and Brisbane ESD bonds, and one has a rate of 1.0710 which includes San BrunoPark Elementary.
(16) Of the 68 tax rate areas in the City, 63 have a tax rate of 1.0377 percent, which includes South San francisco Unified School District
bonds and San Mateo Jr. College bond. 3 have the rate of 1.0783 and one has a rate of 1.0748, which includes Jefferson Union School bonds,
and Brisbane ESD bonds, and one has a rate of 1.0804 which includes San BrunoPark Elementary.
(17) Of the 68 tax rate areas in the City, 63 have a tax rate of 1.0389 percent, which includes SSFUSD bonds and San mateo Jr College bond.
3 has a rate of 1.0870 percent and one at 1.0832 percent which includes Jefferson Union School bonds and Brisbane ESD bonds. One has
a rate of 1.0834 percent which includes San Bruno Park Elementary.
(18) Of the 68 tax rate areas in the City, 63 have a tax rate of 1.0420 percent, which includes SSFUSD bonds and San mateo Jr College bond.
3 has a rate of 1.0893 percent and one at 1.0854 percent which includes Jefferson Union School bond, Brisbane ESD bonds & San Mateo JR
College bonds and one has a rate of 1.0909 percent which includes San Bruno Park Elementary.
(19) Of the 68 tax rate areas in the City, 63 have a tax rate of 1.0521 percent, which includes SSFUSD bonds, San Mateo Jr College bond,
and San Mateo Comm College. 4 has a rate of 1.0921 percent which includes Brisbane ESD Bond, Jefferson High bonds, SM Jr College bond
and San Mateo Comm College. 1 has a rate of 1.0905 percent, which includes San Bruno Pk Elem bond, SM Union High, SM Jr College
bond and San Mateo Comm Coll bond.
(20) Of the 68 tax rate areas in the City, 63 have a tax rate of 1.0522 percent, which includes SSFUSD bonds, San Mateo Jr College bond,
and San Mateo Comm College. 4 has a rate of 1.1048 percent which includes Brisbane ESD Bond, Jefferson High bonds, SM Jr College bond
and San Mateo Comm College. 1 has a rate of 1.0864 percent, which includes San Bruno Pk Elem bond, SM Union High, SM High,
SM Jr College bond and San Mateo Comm Coll bond.
(21) Of the 68 tax rate areas in the City, 63 have a tax rate of 1.0703 percent, which includes SSFUSD bonds, San Mateo Jr College bond,
and San Mateo Comm College. 4 has a rate of 1.0991 percent which includes Brisbane ESD Bond, Jefferson High bonds, SM Jr College bond
and San Mateo Comm College. 1 has a rate of 1.0983 percent, which includes San Bruno Pk Elem bond, SM Union High, SM High,
SM Jr College bond and San Mateo Comm Coll bond.
(22) Of the 68 tax rate areas in the City, 63 have a tax rate of 1.0707 percent, which includes SSFUSD bonds, San Mateo Jr College bond,
and San Mateo Comm College. 3 has a rate of 1.1080 percent and 1 with 1.1068 percent rate which includes College bond
Brisbane ESD Bond, Jefferson High bonds, SM Jr and San Mateo Comm College. 1 has a rate of 1.0929 percent, which includes
San Bruno Pk Elem bond, SM Union High, SM High, SM Jr College bond and San Mateo Comm Coll bond.
Source: HDL, Coren & Cone (San mateo County Assessor 2006/07- 2015/16 Tax Rate Table).
CITY OF SOUTH SAN FRANCISCO
DIRECT AND OVERLAPPING
PROPERTY TAX RATES
LAST TEN FISCAL YEARS
Percentage Percentage
of Total City of Total City
Taxable Taxable Taxable Taxable
Assessed Assessed Assessed Assessed
Taxpayer Value Rank Value Value Rank Value
Genentech Inc.$1,789,391,673 1 11.56%$1,594,845,246 1 14.13%
Slough SSF LLC 1,083,914,651 2 7.00%271,624,939 3 2.41%
ARE San Francisco LLC 434,382,623 3 2.81%
Brittania Pointe Grand LP 293,120,070 4 1.89%150,263,303 4 1.33%
United Airlines Inc 209,576,648 5 1.35%304,050,480 2 2.69%
Gateway Center LLC 141,377,473 6 0.91%124,334,894 5 1.10%
AP3-SF2 CT South LLC 139,343,336 7 0.90%
BMR 180 Oyster Point LLC 120,500,000 8 0.78%
SSF Logistics Inc 120,357,640 9 0.78%
ASN Solaire LLC 109,279,633 10 0.71%
Fairfiled South San Francisco LLC ----72,634,893 6 0.64%
SFO Fuel Company LLC ------66,320,744 7 0.59%
AMB Fund III Spruce LLC ------63,340,000 8 0.56%
Costco Wholesale Corporatio ------60,590,226 9 0.54%
Britannia Biotech Gateway L ------60,219,288 10 0.53%
Subtotal $4,441,243,747 28.69%$2,768,224,013 24.53%
Total Net Assessed Valuation:
Fiscal Year 2015-16 $15,480,797,766
Fiscal Year 2006-07 $11,286,768,619
HdL Coren & Cone, 2006-07 & 2015-16 Top Ten Property Taxpayers (Net Values).
San Mateo County Assessor 2015/16 combined Tax Rolls and the SBE Non Unitary Tax Roll
Source:
2015-16 2006-07
CITY OF SOUTH SAN FRANCISCO
Principal Property Tax Payers
Current Year and Nine Years Ago
CITY OF SOUTH SAN FRANCISCO
Twenty Largest Taxable Property Owners for Merged RDA Project Area
Total % of Total
Assessed AV in Project
Property Tax Payer Secured Unsecured Value Area Land Use
Slough $951,082,474 $951,082,474 22.37%Industrial
Britannia Pointe Grand LP 431,592,545 $431,592,545 10.15%Industrial
Genentech 241,615,172 148,019,736 $389,634,908 9.16%Industrial, Office, R&D
ARE San Francisco Exch LLC $225,661,481 $225,661,481 5.31%Industrial, Commercial
BMR Gateway LLC 218,063,299 $218,063,299 5.13%Commercial
Gateway Center LLC 142,364,847 0 $142,364,847 3.35%Commercial
ASN Solaire LLC 109,279,633 $109,279,633 2.57%Residential
Costco Wholesale Corp 40,874,057 38,659,230 $79,533,287 1.87%Commercial
HCP Oyster Point III LLC 69,183,717 $69,183,717 1.63%Unknown
Gateway Boulevard LLC 60,230,598 $60,230,598 1.42%Industrial
BP Gateway Center LLC 58,371,181 $58,371,181 1.37%Commercial, Office, 2+ stories
PR 701 Gateway LLC 57,700,000 $57,700,000 1.36%Commercial
HPTMI II Properties Trust 49,750,000 $49,750,000 1.17%Residential, Hotels, Motels
Blue Line Transfer Inc.49,721,835 $49,721,835 1.17%Industrial
Amgen SF LLC 45,219,511 $45,219,511 1.06%Industrial
OIK Sierra Point LLC 43,197,509 $43,197,509 1.02%Commercial, Office, 2+ stories
Felcor CMB SSF Holdings LP 37,016,695 $37,016,695 0.87%Residential, Hotels, Motels
San Mateo Health commission 35,564,235 $35,564,235 0.84%Commercial, Office, 2+ stories
Areus Inc 34,712,708 $34,712,708 0.82%Commercial, Office, 2+ stories
Theravance Inc.30,546,805 $30,546,805 0.72%Industrial, Office, R&D
Total Top Twenty 2,855,981,986 262,445,282 3,118,427,268 73.36%
Percent of AV 91.6%8.4%
Source: San Mateo County Assessor , RDA Secured & Unsecured SSF 2015 Tax Rolls
Source: Muni Services
(1) Given the nature of the research performed at Genentech, a significant portion of the total assessed value of the Genentech Property is likely equipment. It would appear on the secured roll as that contains
the value of personal property/improvements
Fiscal Percent of
Year Rate (2)Levies (3)Allocations (5)Collections Delinquencies Delinquent taxes
2007 1.00 (4)12,281,105 (4)(4)0.0%
2008 1.00 (4)13,177,156 (4)(4)0.0%
2009 1.00 (4)14,979,798 (4)(4)0.0%
2010 1.00 (4)13,697,389 (4)(4)0.0%
2011 1.00 (4)13,351,506 (4)(4)0.0%
2012 1.00 (4)13,360,854 (4)(4)0.0%
2013 1.00 (4)13,740,246 (4)(4)0.0%
2014 1.00 (4)14,928,197 (4)(4)0.0%
2015 1.00 (4)15,184,788 (4)(4)0.0%
2016 1.00 (4)15,994,773 (4)(4)0.0%
Notes:
(1) Excludes State Reimbursed Exemptions and deductions for County property tax administration.
(2) County adopted full cash value method of valuation rather than assessed valuation.
(3) Levies include real and personal property.
(5) San Mateo County controller's Office. Adjusted estimated revenue for City of South San Francisco.
Source: San Mateo County Auditor -- Controller's Office; Finance Department Revenue Reports
(4) Information not applicable. All general purpose property taxes are levied by the County and
allocated to other governmental entities.
CITY OF SOUTH SAN FRANCISCO
PROPERTY TAX LEVIES AND COLLECTIONS (1)LAST TEN FISCAL YEARS
6
7
8
9
10
11
12
13
14
15
16
17
2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
Mi
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CITY OF SOUTH SAN FRANCISCO
Ratio of Outstanding Debt by Type
Last Ten Fiscal Years
Governmental Activities
RDA Tax Lease Certificates Special
Fiscal Allocation Revenue of Assessment
Year Bonds Bonds Participation Debt Loans Total200772,400,000 194,156 5,200,000 3,884,000 81,678,156
2008 71,000,000 153,860 5,060,000 3,772,000 79,985,860
2009 69,545,000 110,434 4,915,000 3,660,000 78,230,434
2010 68,030,000 0 4,765,000 3,548,000 76,343,000
2011 66,455,000 0 4,610,000 3,436,000 74,501,000
2012 64,815,000 0 4,445,000 3,324,000 72,584,000
2013 63,115,000 0 0 0 63,115,000
2014 61,350,000 0 0 0 61,350,000
2015 59,515,000 0 0 0 59,515,000
2016 57,590,000 0 0 0 57,590,000
Business-Type Activities
Sewer Certificates State Water Total Percentage
Fiscal Revenue of Resources Primary of Personal Per
Year Bonds Participation Loans Total Government Income (a)Capita (a)
2007 6,000,000 67,133,165 73,133,165 154,811,321 8.14%2,491.21
2008 5,790,000 67,878,194 73,668,194 153,654,054 7.82%2,419.29
2009 5,575,000 69,025,322 74,600,322 152,830,756 7.84%2,351.24
2010 5,350,000 65,028,410 70,378,410 146,721,410 7.65%2,227.37
2011 5,120,000 60,831,038 65,951,038 140,452,038 7.27%2,184.09
2012 4,885,000 56,530,946 61,415,946 133,999,946 6.76%2,057.52
2013 4,640,000 52,118,587 56,758,587 119,873,587 5.98%1,824.28
2014 4,385,000 47,591,019 51,976,019 113,326,019 5.57%1,723.62
2015 4,120,000 43,543,614 47,663,614 107,178,614 5.07%1,659.50
2016 3,850,000 39,392,832 43,242,832 100,832,832 n/a n/a
Note : Debt amounts exclude any premiums, discounts, or other amortization amounts.
Sources:City of South San Francisco
State of California, Department of Finance (population)
U.S. Department of commerce, Bureau of the Census (income)
(a) See Schedule of Demographic and Economic Statistics for personal income and population data.
0
10
20
30
40
50
60
70
80
90
2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
Mi
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Total Governmental Total Business
CITY OF SOUTH SAN FRANCISCO
Ratio of General Bonded Debt Outstanding
Last Ten Fiscal Years
DO NOT USE IN 2007
Probably N/A 2008 and going forward unless we have GO bond
General Bonded Debt Outstanding
Percentage of
General Actual Taxable
Fiscal Obligation Value of Per
Year Bonds (1)Total Property Capita
1998 NA NA NA NA
1999 NA NA NA NA
2000 NA NA NA NA
2001 NA NA NA NA
2002 NA NA NA NA
2003 NA NA NA NA
2004 NA NA NA NA
2005 NA NA NA NA
2006 NA NA NA NA
2007 NA NA NA NA
(1) The City has no general obligation bonded debt.
CITY OF SOUTH SAN FRANCISCO
COMPUTATION OF DIRECT AND OVERLAPPING DEBT
JUNE 30, 2016
2015-16 Assessed Valuation:$15,481,636,953
Redevelopment Incremental Valuation:-
Adjusted Assessed Valuation:$15,481,636,953
Total Debt City's Share of
OVERLAPPING TAX AND ASSESSMENT DEBT:6/30/2016 % Applicable (1)Debt 6/30/16
San Mateo Community College District $644,384,027 8.680%$55,932,534
Jefferson Union High School District 183,678,786 1.627 2,988,454
South San Francisco Unified School District 181,153,045 89.127 161,456,274
Brisbane School District 6,255,437 11.743 734,576
TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT $221,111,838
Ratio to 2015-16 Assessed Valuation:
Total Overlapping Tax and Assessment Debt………1.43%
OVERLAPPING FUND DEBT:
San Mateo County General Fund Obligations $432,359,816 8.680%$37,528,832
San Mateo County Board of Education Certificates of Participation 9,890,000 8.680 858,452
San Mateo County Flood Control District Certificates of Participation $18,725,000 6057.500%$11,342,669
South San Francisco Unified School District Certificates of Participation 493,946 89.127 440,239
Jefferson Union High School District Certificates of Participation $1,580,000 162.700%$25,707
TOTAL DIRECT AND OVERLAPPING GENERAL FUND DEBT:$50,195,899
OVERLAPPING TAX INCREMENT DEBT (Successor Agency):$57,590,000 100.000%$57,590,000
TOTAL DIRECT DEBT $0
Total Overlapping Debt $328,897,737
COMBINED TOTAL DEBT $328,897,737 (2)
(1) Percentage of overlapping agency's assessed valuation located within boundaries of the city.
Ratios to Adjusted Assessed Valuation:
Total Overlapping Tax and Assessment Debt 1.43%
Total Direct Debt 0.00%
Combined Total Debt 2.12%
Ratios to Redevelopment Successor Agnecy Incremental Valuation ($3,902,722,067):
Total Overlapping Tax Increment Debt 1.47%
Source: California Municipal Statistics, Inc. and City of South San Francisco
510-658-2640 Austin Busch
(2) Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue, tax allocation bonds, and Successor Agency Debt.
ASSESSED VALUATION:$15,481,636,953
BONDED DEBT LIMIT (3.75% OF ASSESSED VALUE) (a)580,561,386
LESS AMOUNT OF DEBT SUBJECT TO LIMIT:0
LEGAL BONDED DEBT MARGIN $580,561,386
Total net debt
Total Net Debt Legal applicable to the limit
Fiscal Debt Applicable to Debt as a percentage
Year Limit Limit Margin of debt limit
2007 423,253,823 0 423,253,823 0.00%
2008 469,575,123 0 469,575,123 0.00%
2009 559,744,420 0 559,744,420 0.00%
2010 525,673,963 0 525,673,963 0.00%
2011 511,748,388 0 511,748,388 0.00%
2012 518,513,854 0 518,513,854 0.00%
2013 524,729,886 0 524,729,886 0.00%
2014 536,413,229 0 536,413,229 0.00%
2015 558,585,910 0 558,585,910 0.00%
2016 580,561,386 0 580,561,386 0.00%
NOTE: (a)
Source: HDL Coren & Cone, San Mateo County Assessor - Combined Tax Rolls
CITY OF SOUTH SAN FRANCISCO
COMPUTATION OF LEGAL BONDED DEBT MARGIN
JUNE 30, 2016
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.
CITY OF SOUTH SAN FRANCISCO
Ratio of General Bonded Debt Outstanding
Last Ten Fiscal Years
Pass, do not use
General Bonded Debt Outstanding
Percentage of
General Actual Taxable
Fiscal Obligation Value of Per
Year Bonds (1)Total Property Capita
1998 NA NA NA NA
1999 NA NA NA NA
2000 NA NA NA NA
2001 NA NA NA NA
2002 NA NA NA NA
2003 NA NA NA NA
2004 NA NA NA NA
2005 NA NA NA NA
2006 NA NA NA NA
2007 NA NA NA NA
(1) The City has no general obligation bonded debt.
CITY OF SOUTH SAN FRANCISCO
REVENUE BOND COVERAGE
SEWER RENTAL ENTERPRISE FUND
LAST TEN FISCAL YEARS
Net Revenue Debt Service Requirements (4)
Fiscal Gross Operating Available for
Year Revenue (1)Expenses (2)Debt Service Principal Interest Total Coverage
2007 21,409,055 11,146,870 10,262,185 (3)248,914 248,914 41.23
2008 18,418,866 12,096,256 6,322,610 (3)241,846 241,846 26.14
2009 20,722,778 13,228,883 7,493,895 215,000 235,897 450,897 16.62
2010 23,321,582 13,774,757 9,546,825 225,000 230,941 455,941 20.94
2011 23,735,469 13,527,544 10,207,925 230,000 223,973 453,973 22.49
2012 25,365,824 13,924,334 11,441,490 235,000 216,501 451,501 25.34
2013 24,782,587 15,151,968 9,630,619 245,000 208,459 453,459 21.24
2014 26,908,316 14,904,225 12,004,091 255,000 199,831 454,831 26.39
2015 26,147,550 18,630,672 7,516,878 265,000 190,533 455,533 16.50
2016 25,610,518 13,514,706 12,095,812 270,000 180,566 450,566 26.85
Notes:Details regarding the City's outstanding debt can be found in the notes to the financial statements.
(1) Gross revenue includes operating revenue and non-operating revenue.
(2) Direct operating expenses include operating expenses (except depreciation) and non-operating expenses
(except interest expense).
(3) Retirement of principal for 2005 Sewer Revenue Bonds begins in fiscal year 2008.
(4) The requirement does not include loan payments on State Water Resources Board loans. See schedule of Sewer Debt
service coverage for details.
Source: City of South San Francisco, Department of Finance
$5
$10
$15
$20
$25
$30
2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
Mi
l
l
i
o
n
s
Revenue (1)
Expenses (2)
SEWER DEBT SERVICE COVERAGE
SEWER RENTAL ENTERPRISE FUND
LAST FIVE FISCAL YEARS
Fiscal Year
2012 2013 2014 2015
Revenues
Service Charges $19,193,259 $19,310,559 $19,129,475 $19,758,128
Connection and Other Fees 117,027 27,548 25,992 122,640
Interest Income 119,011 80,692 133,248 106,830
Developer Fees
Other Cities' Participation (1)5,936,526 6,137,401 7,619,601 6,159,937
Total Revenues $25,365,824 $25,556,200 $26,908,316 $26,147,535
Operating Expenses (2)$13,924,334 $15,151,968 $14,904,225 $18,759,650
Wastewater System Net Revenues $11,441,490 $10,404,232 $12,004,091 $7,387,885
Parity Debt Service (3)
State Water Resources Control Board Loans $5,997,459 $6,012,716 $6,022,799 $5,445,162
CSCDA Series 2005D Revenue Bonds 214,589 206,405 197,630 188,148
Total Parity Debt $6,212,048 $6,219,121 $6,220,429 $5,633,310
Total Parity Debt Service Coverage 1.84 1.67 1.93 1.31
10,012,867 10,012,867 10,012,867 10,012,867
(2) Excludes depreciation, capital expenditures and debt service.
(3) Includes Sewer Revenue Bonds and State Water Loan payments
3,177,041.00
768,946.30
190,607.00
95,594.00
69,558.00
421,615.50
1,245,491.67
1,449,554.67
29,620.47
87,327.09
54,517.45
29,727.95
(1) Primarily consists of payments from the City of San Bruno. The City of San Bruno is a co-owner of the Plant and pays the City in advance on a quarterly basis for the C
share of operating costs. See "Wastewater System" herein.
(4) Reflects an adopted increase in rates for Fiscal Year 2004-05 of 25% per Resolution No. 68-2004, adopted by the City Council on July 14, 2004 and effective on and af
an adopted increase in rates for Fiscal Year 2005-06 of 9% per Resolution No. 68-2005, adopted by the City Council on June 22, 2005 and effective on and after June 22, 2
CITY OF SOUTH SAN FRANCISCO
7,619,601.10
7,619,601
0
total 20,229,244.89
less transfers out -51,297.02
less debt service -1,437,860.25
total 18,740,087.62
less depreciation -3,752,782.67
14,987,304.95
on the report 14,904,225.00
difference immaterial 83,079.95
2016 2,009
$19,515,093 a 15,770,470
104,283 b 162,599
238,389 c 231,431
d -44,468
5,752,765 e 4,602,746
$25,610,530 13,414,507 20,722,778
-2,267,637
$13,514,718 f 23,320 13,228,883
$12,095,812 11,170,190 7,493,895
From Trial balance fund 71 on s drive. By fund.
$5,449,692 2,016 2,015 5,507,077 2,014 2,013
178,036 92,848 97,684 235,897 102,147 106,312 110,189
$5,627,728 87,718 92,848 $5,742,974 $97,684 $102,147 106,312
-45,788 -48,173 -50,374 -52,428 -54,340
2.15 43,258 45,788 1.30 48,173.00 50,374.00 52,428
10,012,867
178,036 188,148 197,630 206,405 214,589
5
1,102,499
126,016
525,029
4,102
2,015 2,014 2,013
1 run expenditure by object report 710-*-7*
2 add 7001 and 7004 to get a total 5,633,310 6,220,429 6,219,121
3 then back out the other debt service 188,148 197,630 206,405
5,445,162 6,022,799 6,012,716
2,994,656
817,134
151,532
74,179
53,519
205,032
1,048,022
751,592
34,333
19,376
10,562
City of San Bruno's
fter July 1, 2004 and
2005.
6,159,937
2,015 2,016
23,872,588.21 18,528,383.66
-6,882.63 -16,009.91
-1,320,905.32 -1,206,946.76
22,544,800.26 17,305,426.99
-3,785,150.27 -3,790,708.96
18,759,649.99 13,514,718.03
15,601,508 16,900,395
-2,372,625 -3,372,851
13,228,883 13,527,544
Expenditure by object Report
710-*-7*
2,008 2,009 2,010
113,783 117,158 123,163 120,276 cscda 2005 swr interest
110,189 113,783 120,276 117,158 cscda interest pymt 3,744,491 3,842,458 4,221,809
-54,340 -57,777 -60,907 -59,314 reverse rev bond accrual 1,918,895 1,900,516 1,883,443
52,428 56,112 59,314 57,777 rev bond inter accural -241,846 -235,897 -229,276
5,421,540 5,507,077 5,875,977
222,061 229,276 241,846 235,897
84,377
4 3 1 2 503,104 898,948 503,104
59,690 501,145 97,248
1,046,056 2,227,365 1,046,056
1,693,226 3,627,458 1,646,408
accr int prin int
2,016
total 5,627,728
backout 178,036
remaining 5,449,692
4,427,372.08 4,535,092
2,065,548 1,676,957
-197,630 -188,148
6,295,290 6,023,900
CITY OF SOUTH SAN FRANCISCO
REDEVELOPMENT PLEDGED REVENUE COVERAGE
LAST SEVEN FISCAL YEARS
Funding Source: RDA tax increment revenues
Fiscal Available Debt Service Requirements Fiscal Available Debt Service Requirements
Year Revenue Principal Interest Total Coverage Year Revenue Principal Interest Total Coverage
2010 35,871,577 1,330,000 3,193,869 4,523,869 7.93 2010 5,798,618 185,000 107,205 292,205 19.84
2011 44,300,878 1,380,000 3,141,394 4,521,394 9.80 2011 5,732,171 195,000 98,748 293,748 19.51
2012 25,114,631 1,435,000 3,086,819 4,521,819 5.55 2012 25,114,631 205,000 89,645 294,645 85.24
2013 1,490,000 3,030,181 4,520,181 2013 210,000 79,995 289,995
2014 1,545,000 2,971,344 4,516,344 2014 220,000 69,780 289,780
2015 1,605,000 2,904,331 4,509,331 2015 230,000 58,750 288,750
2016 1,680,000 2,834,619 4,514,619 2016 245,000 46,875 291,875
(1) New issuance. Retirement of principal and interest begins in fiscal year 2007.
Funding Source: RDA tax increment revenues Funding Source: RDA tax increment revenues
Fiscal Available Debt Service Requirements Fiscal Available Debt Service Requirements
Year Revenue Principal Interest Total Coverage Year Revenue Principal Interest Total Coverage
2010 35,871,577 150,000 244,775 394,775 90.87 2010 35,871,577 110,434 6,428 116,862 306.96
2011 44,300,878 155,000 238,250 393,250 112.65
2012 25,114,631 165,000 230,500 395,500 63.50
2013
2014
2015
2016
Funding Source: RDA tax increment revenues
Fiscal Available Debt Service Requirements
Year Revenue Principal Interest Total Coverage
2010 35,871,577 1,590,434 3,445,072 5,035,506 7.12
2011 44,300,878 1,535,000 3,379,644 4,914,644 9.01
2012 25,114,631 1,600,000 3,317,319 4,917,319 5.11
2013 1,490,000 3,030,181 4,520,181
2014 1,545,000 2,971,344 4,516,344
2015 1,605,000 2,904,331 4,509,331
2016 1,680,000 2,834,619 4,514,619
Note: Redevelopment Agencies abolished as of 1/31/2012.Numbers for 2012 include the first and second RPTTF distributions received.
(A) Shows coverage of all non-housing bonds pledged to tax increment.
Source: City of South San Francisco, Department of Finance
RDA All Non-housing (A)
2006 RDA Revenue Bonds
Funding Source: RDA Gateway and Low Moderate Income Housing tax increment revenues.
Gateway bonds defeased in FY 05-06.
1999 RDA Revenue Bonds (Housing)
1989 Cal Health Facilities Financing Authority Revenue Bonds1999 Certificates of Participation
City City
Estimated Personal Per Capita City San Mateo City
City Income (2)Personal Unemployment County Population
Year Population (1)(in thousands)Income (2)Rate (3)Population (1) % of County
2005 61,444 1,681,507 27,366 5.3%723,453 8.49%
2006 61,729 1,810,075 29,323 4.6%724,104 8.52%
2007 62,143 1,903,016 30,623 4.7%733,496 8.47%
2008 63,512 1,964,028 30,924 6.0%739,469 8.59%
2009 65,000 1,948,798 29,982 10.3%745,858 8.71%
2010 65,872 1,918,061 29,118 10.7%754,285 8.73%
2011 64,307 1,932,618 30,053 9.7%729,443 8.82%
2012 65,127 1,982,857 30,446 6.3%735,678 8.85%
2013 65,710 2,005,666 30,523 5.2%747,373 8.79%
2014 65,749 2,033,156 30,923 4.5%745,635 8.82%
2015 64,585 2,114,826 32,744 3.6%765,135 8.44%
Notes:
** All data were updated to reflect the City of South San Francisco's current information available
through HDL, Coren & Cone
Data Sources:
(1) Population: HDL/California State Dept of Finance.
(2) Personal and per capita income: HDL, Coren & Cone
(3) Unemployment Data: HDL/California Employment Development Department
CITY OF SOUTH SAN FRANCISCO
DEMOGRAPHIC AND ECONOMIC STATISTICS
LAST TEN YEARS
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
2,000,000
2,200,000
City Personal Income (in Thousands)
0.0%
2.0%
4.0%
6.0%
8.0%
10.0%
12.0%
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015
City Unemployment Rate
8.20%
8.30%
8.40%
8.50%
8.60%
8.70%
8.80%
8.90%
City Population % of County
24,000
25,000
26,000
27,000
28,000
29,000
30,000
31,000
32,000
33,000
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015
City Per Capita Personal Income
Percentage Percentage
Number of of Total City Number of of Total City
Employer Employees Rank Employment Employees Rank Employment
Genentech 8,446 1 13.1%8,170 2 13.0%
Layton Construction Co Inc 779 2 1.2%
Onyx Pharmaceuticals Inc 650 3 1.0%
Life Technologies Corporation 622 4 1.0%
Costo Wholesalers (2 stores)616 5 1.0%798 4 1.3%
Amgen San Francisco LLC 406 6 0.6%
Successfactors, Inc.400 7 0.6%675 6 1.1%
SBM Site Services LLC 388 8 0.6%
Wave Division Holdings LLC 344 9 0.5%
Tobi.com, LLC 328 10 0.5%
United Airlines 9,000 1 14.4%
Kaiser Medical Center 1,100 3 1.8%
United Parcel Service 790 5 1.3%
Elan Pharmaceuticals 650 7 1.0%
Exelixis 550 8 0.9%
Cell Genesis 375 9 0.6%
Monogram Biosciences 350 10 0.6%
Subtotal 12,979 20.1%22,458 35.9%
Total City Population 64,585 62,614
Source:
SSF Business License Database- Business licenses expiring 12/31/16.
CAFR 2006-07
2006-072015-16
CITY OF SOUTH SAN FRANCISCO
Principal Employers
Current Year and Nine Years Ago
CITY OF SOUTH SAN FRANCISCO
Full-Time Equivalent City Government Employees by Function
Last Ten Fiscal Years (Adopted Operating Budget)
Functions 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
General Government (1) 35.48 35.67 35.60 37.00 37.00 36.60 36.60 37.60 40.60 47.10
Fire Department 76.48 77.48 80.48 82.48 82.48 82.48 82.48 82.98 83.48 92.68
Police Department 107.45 110.85 111.65 114.65 112.65 110.65 115.65 119.75 118.87 120.87
Park, Rec. & Maintenance Services (3)105.49 115.15 116.37 116.34 116.05 107.86 111.66 117.21 121.31 134.16
Library 38.54 38.68 40.21 40.81 40.81 35.34 35.35 37.66 37.71 38.71
Economic and Comm. Development (2) 37.21 33.35 35.35 26.45 28.95 24.45 23.45 24.40 26.15 27.15
Public Works (2) (3)39.76 42.00 42.10 43.85 40.05 43.03 45.02 47.21 47.68 49.00
Water Quality Control Plant 37.59 38.59 38.59 39.54 40.64 38.82 38.82 39.63 39.06 41.74
Total 478.00 491.77 500.35 501.12 498.63 479.23 489.03 506.44 514.86 551.41
Notes:
1. City Manager, Council members, City Clerk, HR, IT and Finance are under General Government.
2. Oversight of the Engineering has been moved from Economic and Community Development to Public Works.
3.Oversight of Parks and Common Greens was moved from PW to Parks, Rec and Maintenance Services
Source: City of South San Francisco Adopted Operating Budget FY 2015-16
0
100
200
300
400
500
600
2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
Em
p
l
o
y
e
e
General Government (1)Fire Department
Police Department Public Works (2) (3)
Park, Rec. & Maintenance Services (3)Library
Economic and Comm. Development (2)Water Quality Control Plant
2012 2013 2014 2015 2016
Function/ProgramPublic safety:Fire:
Inspections 1,997 2,369 2,574 1,817 2,563Police: Police calls for service 29,195 33,657 29,359 31,532 32,477 Law violations: Part I crimes 2,012 1,874 1,780 1,874 2,126 Physical arrests (adult and juvenile)1,790 2,081 2,158 1,933 2,071 Traffic violations 3,954 3,632 4,175 3,828 4,211 Parking violations 19,108 14,648 16,597 13,378 12,006Public worksStreet resurfacing (miles) (Eng Div)4.75 3 22 (2) 0 2Potholes repaired (square miles)0.37 0.13 0.20 0.11 2Asphalt used for street repairs (tons)420 287 435 250 151
Culture and recreation: Recreation class participants 26,737 27,184 26,694 26,879 (3) 23,399
Library:Total items borrowed 731,911 701,721 686,491 (1) 643,630 565,806Items in collection 181,905 188,394 185,482 (1) 130,106 (4) 208,400
WastewaterResidential connections 16,466 16,466 16,482 16,470 16,491Commercial connections 1,576 1,566 1,562 1,560 1,561Other connections 140 127 128 128 131Average daily sewage treatment (millions of gallons 9.18 9.27 8.28 8.89 7.92
Note: N/A denotes information not available.
(1) Year 2015 decrease is due to clearing out of outdated and damaged items in the collection. Prior to Grand library's remodel,
most of the outdated items are already cleaned out.
(2) Street resurfacing project estimated early next year (2016).
(3) Registration counts have excluded all withdrawals from the classes for the year while the numbers in 2011-2015 did not.
(4) New items added for Grand Library and electronic books are also included.
CITY OF SOUTH SAN FRANCISCO
Operating Indicators by Function/Program
Last Five Fiscal Years
`
2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
Function/ProgramPublic safety:
Fire stations 5 5 5 5 5 5 5 5 5 5Police stations 1 1 1 1 1 (6) 1 (6) 1 1 1 1Police Fleet 41 (1) 45 (2) 48 (2) 48 52 51 51 (8) 50 53 53
Public worksMiles of streets 127 127 127 127 127 127 127 127 127 127Street lights 3,738 3,779 3,779 4,156 4,160 4,160 (7) 4,505 4,505 4,505 4,505Parking District lights 20 20 20 20 20 20 20 20 20 20Traffic Signals 70 70 70 73 74 74 74 74 74 76
Culture and recreation:Community services:City parks 25 28 28 28 28 28 28 28 28 28City parks acreage 189 190 190 190 190 190 190 190 190 190Playgrounds24242424242424242424City trails 6 6 6 6 6 6 6 6 6 6Community gardens 1 1 1 1 1 1 1 1 1 1Community centers 4 4 4 4 4 4 4 4 4 4Senior centers 2 2 2 2 (4) 1 1 1 1 1 1Skate Park (3) 1 1 1 1 1 1 1Dog park (3) 1 1 1 1 1 1 1Swimming pools 1 1 1 1 1 1 1 1 1 1Tennis courts 7 7 7 7 7 7 7 7 7 7Basketball Courts 12 12 12 12 12 12 12 12 12 12Baseball/softball diamonds 11 11 11 11 11 11 11 11 11 11Soccer/football fields 5 5 5 5 5 5 5 5 5 5
Library:City Libraries (6)2 2 2 2 2 2 2 2 2 2
WastewaterMiles of sanitary sewers 164 164 164 164 164 164 164 164 164 164Miles of storm sewers 125 125 125 125 125 125 125 125 125 125Number of treatment plants 1 1 1 1 1 1 1 1 1 1
Source: ssf.net/depts/rcs; Director of Rec & Comm Services; Superintendent of parks & Maintenance
(1) Police patrol units consists of 35 marked/unmarked cars, 6 motorcycles, 1 SWAT and 3 cushman.
(2) Year 2009, the 3 units added are not new. These are units that was not included on the previous Fleet count.
(3) Year 2010, Skate park and dog park was added on the list.
(4) The only senior center is Magnolia Center but programming still continues at El Camino.
(5) Community Learning Center not included on count as it is only a homework center not a library.
(6) Police substation located behind Miller parking garage not included.
(7) Includes all lights in SSF billed as LS-2 from PG&E
(8) One less motorcycle from last year.
CITY OF SOUTH SAN FRANCISCO
Capital Asset Statistics by Function/Program
Last Ten Fiscal Years
2014 2015 2016
Transient Occupancy Tax Detail
8% TOT collected 10,056,615 11,652,726 12,054,093
1% Measure I Special Tax 1,117,402 1,294,747 1,339,344
Total TOT Collection 11,174,017 12,947,474 13,393,436
1% Measure I Special Tax Use
Police 223,480 258,949 267,869
Fire 223,480 258,949 267,869
Library 223,480 258,949 267,869
Parks 223,480 258,949 267,869
Recreation 223,480 258,949 267,869
Total 1% Measure I Special Tax 1,117,402 1,294,747 1,339,344
CITY OF SOUTH SAN FRANCISCO
Collection and Use of 1% Special Transient Occupancy Tax (TOT) Approved by Voters as Measure I *
Miscellaneous Information
Last Three Fiscal Years
* Note: Measure I, a one percent supplemental special tax to the already existing 8% general transient occupancy tax (TOT) was approved on Nov. 2, 2004 and took
effect January 1, 2005. Special tax was earmarked for use to supplement Police, Fire, Library, and Parks and Recreation expenditures.